id	sid	tid	token	lemma	pos
gujaf-184	1	1	gusau	gusau	PROPN
gujaf-184	1	2	journal	journal	NOUN
gujaf-184	1	3	of	of	ADP
gujaf-184	1	4	accounting	accounting	NOUN
gujaf-184	1	5	and	and	CCONJ
gujaf-184	1	6	finance	finance	NOUN
gujaf-184	1	7	,	,	PUNCT
gujaf-184	1	8	vol	vol	NOUN
gujaf-184	1	9	.	.	PROPN
gujaf-184	1	10	3	3	NUM
gujaf-184	1	11	,	,	PUNCT
gujaf-184	1	12	issue	issue	NOUN
gujaf-184	1	13	3	3	NUM
gujaf-184	1	14	,	,	PUNCT
gujaf-184	1	15	october	october	PROPN
gujaf-184	1	16	,	,	PUNCT
gujaf-184	1	17	2022	2022	NUM
gujaf-184	1	18	i	i	PRON
gujaf-184	1	19	gusau	gusau	PROPN
gujaf-184	1	20	journal	journal	PROPN
gujaf-184	1	21	of	of	ADP
gujaf-184	1	22	accounting	accounting	NOUN
gujaf-184	1	23	and	and	CCONJ
gujaf-184	1	24	finance	finance	NOUN
gujaf-184	1	25	(	(	PUNCT
gujaf-184	1	26	gujaf	gujaf	NOUN
gujaf-184	1	27	)	)	PUNCT
gujaf-184	1	28	vol	vol	NOUN
gujaf-184	1	29	.	.	NOUN
gujaf-184	1	30	3	3	NUM
gujaf-184	1	31	issue	issue	NOUN
gujaf-184	1	32	3	3	NUM
gujaf-184	1	33	,	,	PUNCT
gujaf-184	1	34	october	october	PROPN
gujaf-184	1	35	,	,	PUNCT
gujaf-184	1	36	2022	2022	NUM
gujaf-184	1	37	issn	issn	NOUN
gujaf-184	1	38	:	:	PUNCT
gujaf-184	1	39	2756	2756	NUM
gujaf-184	1	40	-	-	PUNCT
gujaf-184	1	41	665x	665x	NOUN
gujaf-184	1	42	a	a	DET
gujaf-184	1	43	publication	publication	NOUN
gujaf-184	1	44	of	of	ADP
gujaf-184	1	45	department	department	NOUN
gujaf-184	1	46	of	of	ADP
gujaf-184	1	47	accounting	accounting	NOUN
gujaf-184	1	48	and	and	CCONJ
gujaf-184	1	49	finance	finance	NOUN
gujaf-184	1	50	,	,	PUNCT
gujaf-184	1	51	faculty	faculty	NOUN
gujaf-184	1	52	of	of	ADP
gujaf-184	1	53	management	management	NOUN
gujaf-184	1	54	and	and	CCONJ
gujaf-184	1	55	social	social	ADJ
gujaf-184	1	56	sciences	science	NOUN
gujaf-184	1	57	,	,	PUNCT
gujaf-184	1	58	federal	federal	ADJ
gujaf-184	1	59	university	university	NOUN
gujaf-184	1	60	gusau	gusau	NOUN
gujaf-184	1	61	,	,	PUNCT
gujaf-184	1	62	zamfara	zamfara	PROPN
gujaf-184	1	63	state	state	PROPN
gujaf-184	1	64	-nigeria	-nigeria	PROPN
gujaf-184	1	65	gusau	gusau	ADJ
gujaf-184	1	66	journal	journal	NOUN
gujaf-184	1	67	of	of	ADP
gujaf-184	1	68	accounting	accounting	NOUN
gujaf-184	1	69	and	and	CCONJ
gujaf-184	1	70	finance	finance	NOUN
gujaf-184	1	71	,	,	PUNCT
gujaf-184	1	72	vol	vol	NOUN
gujaf-184	1	73	.	.	PROPN
gujaf-184	1	74	3	3	NUM
gujaf-184	1	75	,	,	PUNCT
gujaf-184	1	76	issue	issue	NOUN
gujaf-184	1	77	3	3	NUM
gujaf-184	1	78	,	,	PUNCT
gujaf-184	1	79	october	october	PROPN
gujaf-184	1	80	,	,	PUNCT
gujaf-184	1	81	2022	2022	NUM
gujaf-184	1	82	ii	ii	PROPN
gujaf-184	1	83	©	©	PROPN
gujaf-184	1	84	department	department	PROPN
gujaf-184	1	85	of	of	ADP
gujaf-184	1	86	accounting	accounting	NOUN
gujaf-184	1	87	and	and	CCONJ
gujaf-184	1	88	finance	finance	NOUN
gujaf-184	1	89	vol	vol	NOUN
gujaf-184	1	90	.	.	PUNCT
gujaf-184	2	1	3	3	NUM
gujaf-184	2	2	issue	issue	NOUN
gujaf-184	2	3	3	3	NUM
gujaf-184	2	4	october	october	PROPN
gujaf-184	2	5	,	,	PUNCT
gujaf-184	2	6	2022	2022	NUM
gujaf-184	2	7	issn	issn	VERB
gujaf-184	2	8	:	:	PUNCT
gujaf-184	2	9	2756	2756	NUM
gujaf-184	2	10	-	-	PUNCT
gujaf-184	2	11	665x	665x	NOUN
gujaf-184	2	12	a	a	DET
gujaf-184	2	13	publication	publication	NOUN
gujaf-184	2	14	of	of	ADP
gujaf-184	2	15	department	department	NOUN
gujaf-184	2	16	of	of	ADP
gujaf-184	2	17	accounting	accounting	NOUN
gujaf-184	2	18	and	and	CCONJ
gujaf-184	2	19	finance	finance	NOUN
gujaf-184	2	20	,	,	PUNCT
gujaf-184	2	21	faculty	faculty	NOUN
gujaf-184	2	22	of	of	ADP
gujaf-184	2	23	management	management	NOUN
gujaf-184	2	24	and	and	CCONJ
gujaf-184	2	25	social	social	ADJ
gujaf-184	2	26	sciences	science	NOUN
gujaf-184	2	27	,	,	PUNCT
gujaf-184	2	28	federal	federal	ADJ
gujaf-184	2	29	university	university	NOUN
gujaf-184	2	30	gusau	gusau	NOUN
gujaf-184	2	31	,	,	PUNCT
gujaf-184	2	32	zamfara	zamfara	PROPN
gujaf-184	2	33	state	state	NOUN
gujaf-184	2	34	-nigeria	-nigeria	PROPN
gujaf-184	2	35	all	all	DET
gujaf-184	2	36	rights	right	NOUN
gujaf-184	2	37	reserved	reserve	VERB
gujaf-184	2	38	except	except	SCONJ
gujaf-184	2	39	for	for	ADP
gujaf-184	2	40	academic	academic	ADJ
gujaf-184	2	41	purposes	purpose	NOUN
gujaf-184	2	42	no	no	DET
gujaf-184	2	43	part	part	NOUN
gujaf-184	2	44	or	or	CCONJ
gujaf-184	2	45	whole	whole	NOUN
gujaf-184	2	46	of	of	ADP
gujaf-184	2	47	this	this	DET
gujaf-184	2	48	publication	publication	NOUN
gujaf-184	2	49	is	be	AUX
gujaf-184	2	50	allowed	allow	VERB
gujaf-184	2	51	to	to	PART
gujaf-184	2	52	be	be	AUX
gujaf-184	2	53	reproduced	reproduce	VERB
gujaf-184	2	54	,	,	PUNCT
gujaf-184	2	55	stored	store	VERB
gujaf-184	2	56	in	in	ADP
gujaf-184	2	57	a	a	DET
gujaf-184	2	58	retrieval	retrieval	NOUN
gujaf-184	2	59	system	system	NOUN
gujaf-184	2	60	or	or	CCONJ
gujaf-184	2	61	transmitted	transmit	VERB
gujaf-184	2	62	in	in	ADP
gujaf-184	2	63	any	any	DET
gujaf-184	2	64	form	form	NOUN
gujaf-184	2	65	or	or	CCONJ
gujaf-184	2	66	by	by	ADP
gujaf-184	2	67	any	any	DET
gujaf-184	2	68	means	mean	NOUN
gujaf-184	2	69	be	be	AUX
gujaf-184	2	70	it	it	PRON
gujaf-184	2	71	mechanical	mechanical	ADJ
gujaf-184	2	72	,	,	PUNCT
gujaf-184	2	73	electrical	electrical	ADJ
gujaf-184	2	74	,	,	PUNCT
gujaf-184	2	75	photocopying	photocopying	NOUN
gujaf-184	2	76	,	,	PUNCT
gujaf-184	2	77	recording	recording	NOUN
gujaf-184	2	78	or	or	CCONJ
gujaf-184	2	79	otherwise	otherwise	ADV
gujaf-184	2	80	,	,	PUNCT
gujaf-184	2	81	without	without	ADP
gujaf-184	2	82	prior	prior	ADJ
gujaf-184	2	83	permission	permission	NOUN
gujaf-184	2	84	of	of	ADP
gujaf-184	2	85	the	the	DET
gujaf-184	2	86	copyright	copyright	NOUN
gujaf-184	2	87	owner	owner	NOUN
gujaf-184	2	88	.	.	PUNCT
gujaf-184	3	1	published	publish	VERB
gujaf-184	3	2	and	and	CCONJ
gujaf-184	3	3	printed	print	VERB
gujaf-184	3	4	by	by	ADP
gujaf-184	3	5	:	:	PUNCT
gujaf-184	3	6	ahmadu	ahmadu	PROPN
gujaf-184	3	7	bello	bello	PROPN
gujaf-184	3	8	university	university	PROPN
gujaf-184	3	9	press	press	NOUN
gujaf-184	3	10	limited	limit	VERB
gujaf-184	3	11	,	,	PUNCT
gujaf-184	3	12	zaria	zaria	PROPN
gujaf-184	3	13	kaduna	kaduna	PROPN
gujaf-184	3	14	state	state	PROPN
gujaf-184	3	15	,	,	PUNCT
gujaf-184	3	16	nigeria	nigeria	PROPN
gujaf-184	3	17	.	.	PUNCT
gujaf-184	4	1	tel	tel	ADP
gujaf-184	4	2	:	:	PUNCT
gujaf-184	4	3	08065949711	08065949711	NUM
gujaf-184	4	4	,	,	PUNCT
gujaf-184	4	5	069	069	NUM
gujaf-184	4	6	-	-	SYM
gujaf-184	4	7	879121	879121	NUM
gujaf-184	4	8	e	e	NOUN
gujaf-184	4	9	-	-	NOUN
gujaf-184	4	10	mail	mail	NOUN
gujaf-184	4	11	:	:	PUNCT
gujaf-184	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-184	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-184	5	1	website	website	NOUN
gujaf-184	5	2	:	:	PUNCT
gujaf-184	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-184	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-184	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-184	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-184	5	7	gusau	gusau	ADJ
gujaf-184	5	8	journal	journal	NOUN
gujaf-184	5	9	of	of	ADP
gujaf-184	5	10	accounting	accounting	NOUN
gujaf-184	5	11	and	and	CCONJ
gujaf-184	5	12	finance	finance	NOUN
gujaf-184	5	13	,	,	PUNCT
gujaf-184	5	14	vol	vol	NOUN
gujaf-184	5	15	.	.	PROPN
gujaf-184	5	16	3	3	NUM
gujaf-184	5	17	,	,	PUNCT
gujaf-184	5	18	issue	issue	NOUN
gujaf-184	5	19	3	3	NUM
gujaf-184	5	20	,	,	PUNCT
gujaf-184	5	21	october	october	PROPN
gujaf-184	5	22	,	,	PUNCT
gujaf-184	5	23	2022	2022	NUM
gujaf-184	5	24	iii	iii	NUM
gujaf-184	5	25	editorial	editorial	PROPN
gujaf-184	5	26	board	board	NOUN
gujaf-184	5	27	editor	editor	NOUN
gujaf-184	5	28	-	-	PUNCT
gujaf-184	5	29	in	in	ADP
gujaf-184	5	30	-	-	PUNCT
gujaf-184	5	31	chief	chief	NOUN
gujaf-184	5	32	:	:	PUNCT
gujaf-184	5	33	prof	prof	PROPN
gujaf-184	5	34	.	.	PUNCT
gujaf-184	5	35	shehu	shehu	PROPN
gujaf-184	5	36	usman	usman	PROPN
gujaf-184	5	37	hassan	hassan	PROPN
gujaf-184	5	38	department	department	PROPN
gujaf-184	5	39	of	of	ADP
gujaf-184	5	40	accounting	accounting	PROPN
gujaf-184	5	41	,	,	PUNCT
gujaf-184	5	42	federal	federal	ADJ
gujaf-184	5	43	university	university	PROPN
gujaf-184	5	44	of	of	ADP
gujaf-184	5	45	kashere	kashere	PROPN
gujaf-184	5	46	,	,	PUNCT
gujaf-184	5	47	gombe	gombe	ADJ
gujaf-184	5	48	state	state	NOUN
gujaf-184	5	49	.	.	PUNCT
gujaf-184	6	1	associate	associate	NOUN
gujaf-184	6	2	editor	editor	NOUN
gujaf-184	6	3	:	:	PUNCT
gujaf-184	6	4	dr	dr	PROPN
gujaf-184	6	5	.	.	PROPN
gujaf-184	6	6	muhammad	muhammad	PROPN
gujaf-184	6	7	mustapha	mustapha	PROPN
gujaf-184	6	8	bagudo	bagudo	PROPN
gujaf-184	6	9	department	department	PROPN
gujaf-184	6	10	of	of	ADP
gujaf-184	6	11	accounting	accounting	PROPN
gujaf-184	6	12	,	,	PUNCT
gujaf-184	6	13	ahmadu	ahmadu	PROPN
gujaf-184	6	14	bello	bello	PROPN
gujaf-184	6	15	university	university	PROPN
gujaf-184	6	16	zaria	zaria	PROPN
gujaf-184	6	17	,	,	PUNCT
gujaf-184	6	18	kaduna	kaduna	PROPN
gujaf-184	6	19	state	state	PROPN
gujaf-184	6	20	.	.	PUNCT
gujaf-184	7	1	managing	manage	VERB
gujaf-184	7	2	editor	editor	NOUN
gujaf-184	7	3	:	:	PUNCT
gujaf-184	7	4	umar	umar	PROPN
gujaf-184	7	5	farouk	farouk	PROPN
gujaf-184	7	6	abdulkarim	abdulkarim	PROPN
gujaf-184	7	7	department	department	PROPN
gujaf-184	7	8	of	of	ADP
gujaf-184	7	9	accounting	accounting	NOUN
gujaf-184	7	10	and	and	CCONJ
gujaf-184	7	11	finance	finance	NOUN
gujaf-184	7	12	,	,	PUNCT
gujaf-184	7	13	federal	federal	ADJ
gujaf-184	7	14	university	university	NOUN
gujaf-184	7	15	gusau	gusau	PROPN
gujaf-184	7	16	,	,	PUNCT
gujaf-184	7	17	zamfara	zamfara	PROPN
gujaf-184	7	18	state	state	PROPN
gujaf-184	7	19	.	.	PUNCT
gujaf-184	8	1	editorial	editorial	PROPN
gujaf-184	8	2	board	board	NOUN
gujaf-184	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-184	8	4	modu	modu	PROPN
gujaf-184	8	5	kumshe	kumshe	PROPN
gujaf-184	8	6	department	department	PROPN
gujaf-184	8	7	of	of	ADP
gujaf-184	8	8	accounting	accounting	PROPN
gujaf-184	8	9	,	,	PUNCT
gujaf-184	8	10	university	university	NOUN
gujaf-184	8	11	of	of	ADP
gujaf-184	8	12	maiduguri	maiduguri	PROPN
gujaf-184	8	13	,	,	PUNCT
gujaf-184	8	14	borno	borno	PROPN
gujaf-184	8	15	state	state	PROPN
gujaf-184	8	16	.	.	PUNCT
gujaf-184	9	1	prof	prof	PROPN
gujaf-184	9	2	ugochukwu	ugochukwu	PROPN
gujaf-184	9	3	c.	c.	PROPN
gujaf-184	9	4	nzewi	nzewi	VERB
gujaf-184	9	5	department	department	PROPN
gujaf-184	9	6	of	of	ADP
gujaf-184	9	7	accounting	accounting	PROPN
gujaf-184	9	8	,	,	PUNCT
gujaf-184	9	9	paul	paul	PROPN
gujaf-184	9	10	university	university	PROPN
gujaf-184	9	11	awka	awka	NOUN
gujaf-184	9	12	,	,	PUNCT
gujaf-184	9	13	anambra	anambra	PROPN
gujaf-184	9	14	state	state	PROPN
gujaf-184	9	15	.	.	PUNCT
gujaf-184	10	1	prof	prof	PROPN
gujaf-184	10	2	kabir	kabir	PROPN
gujaf-184	10	3	tahir	tahir	PROPN
gujaf-184	10	4	hamid	hamid	PROPN
gujaf-184	10	5	department	department	PROPN
gujaf-184	10	6	of	of	ADP
gujaf-184	10	7	accounting	accounting	PROPN
gujaf-184	10	8	,	,	PUNCT
gujaf-184	10	9	bayero	bayero	PROPN
gujaf-184	10	10	university	university	PROPN
gujaf-184	10	11	,	,	PUNCT
gujaf-184	10	12	kano	kano	PROPN
gujaf-184	10	13	,	,	PUNCT
gujaf-184	10	14	kano	kano	PROPN
gujaf-184	10	15	state	state	PROPN
gujaf-184	10	16	.	.	PUNCT
gujaf-184	11	1	prof	prof	PROPN
gujaf-184	11	2	.	.	PUNCT
gujaf-184	12	1	ekoja	ekoja	PROPN
gujaf-184	12	2	b.	b.	PROPN
gujaf-184	12	3	ekoja	ekoja	PROPN
gujaf-184	12	4	department	department	PROPN
gujaf-184	12	5	of	of	ADP
gujaf-184	12	6	accounting	accounting	PROPN
gujaf-184	12	7	,	,	PUNCT
gujaf-184	12	8	university	university	PROPN
gujaf-184	12	9	of	of	ADP
gujaf-184	12	10	jos	jos	PROPN
gujaf-184	12	11	.	.	PROPN
gujaf-184	12	12	prof	prof	PROPN
gujaf-184	12	13	.	.	PUNCT
gujaf-184	13	1	clifford	clifford	PROPN
gujaf-184	13	2	ofurum	ofurum	PROPN
gujaf-184	13	3	department	department	PROPN
gujaf-184	13	4	of	of	ADP
gujaf-184	13	5	accounting	accounting	PROPN
gujaf-184	13	6	,	,	PUNCT
gujaf-184	13	7	university	university	NOUN
gujaf-184	13	8	of	of	ADP
gujaf-184	13	9	portharcourt	portharcourt	PROPN
gujaf-184	13	10	,	,	PUNCT
gujaf-184	13	11	rivers	river	NOUN
gujaf-184	13	12	state	state	PROPN
gujaf-184	13	13	.	.	PUNCT
gujaf-184	14	1	prof	prof	PROPN
gujaf-184	14	2	.	.	PUNCT
gujaf-184	15	1	ahmad	ahmad	PROPN
gujaf-184	15	2	bello	bello	PROPN
gujaf-184	15	3	dogarawa	dogarawa	PROPN
gujaf-184	15	4	department	department	PROPN
gujaf-184	15	5	of	of	ADP
gujaf-184	15	6	accounting	accounting	NOUN
gujaf-184	15	7	,	,	PUNCT
gujaf-184	15	8	ahmadu	ahmadu	PROPN
gujaf-184	15	9	bello	bello	PROPN
gujaf-184	15	10	university	university	PROPN
gujaf-184	15	11	zaria	zaria	PROPN
gujaf-184	15	12	.	.	PUNCT
gujaf-184	16	1	prof	prof	PROPN
gujaf-184	16	2	.	.	PUNCT
gujaf-184	17	1	yusuf	yusuf	PROPN
gujaf-184	17	2	.	.	PUNCT
gujaf-184	18	1	b.	b.	PROPN
gujaf-184	18	2	rahman	rahman	PROPN
gujaf-184	18	3	department	department	PROPN
gujaf-184	18	4	of	of	ADP
gujaf-184	18	5	accounting	accounting	PROPN
gujaf-184	18	6	,	,	PUNCT
gujaf-184	18	7	lagos	lagos	NOUN
gujaf-184	18	8	state	state	PROPN
gujaf-184	18	9	university	university	PROPN
gujaf-184	18	10	,	,	PUNCT
gujaf-184	18	11	lagos	lago	NOUN
gujaf-184	18	12	stat	stat	PROPN
gujaf-184	18	13	gusau	gusau	PROPN
gujaf-184	18	14	journal	journal	PROPN
gujaf-184	18	15	of	of	ADP
gujaf-184	18	16	accounting	accounting	NOUN
gujaf-184	18	17	and	and	CCONJ
gujaf-184	18	18	finance	finance	NOUN
gujaf-184	18	19	,	,	PUNCT
gujaf-184	18	20	vol	vol	NOUN
gujaf-184	18	21	.	.	PROPN
gujaf-184	19	1	3	3	NUM
gujaf-184	19	2	,	,	PUNCT
gujaf-184	19	3	issue	issue	NOUN
gujaf-184	19	4	3	3	NUM
gujaf-184	19	5	,	,	PUNCT
gujaf-184	19	6	october	october	PROPN
gujaf-184	19	7	,	,	PUNCT
gujaf-184	19	8	2022	2022	NUM
gujaf-184	19	9	iv	iv	NUM
gujaf-184	19	10	prof	prof	NOUN
gujaf-184	19	11	.	.	PUNCT
gujaf-184	20	1	suleiman	suleiman	PROPN
gujaf-184	20	2	a.	a.	PROPN
gujaf-184	20	3	s.	s.	PROPN
gujaf-184	20	4	aruwa	aruwa	PROPN
gujaf-184	20	5	department	department	PROPN
gujaf-184	20	6	of	of	ADP
gujaf-184	20	7	accounting	accounting	PROPN
gujaf-184	20	8	,	,	PUNCT
gujaf-184	20	9	nasarawa	nasarawa	PROPN
gujaf-184	20	10	state	state	PROPN
gujaf-184	20	11	university	university	PROPN
gujaf-184	20	12	,	,	PUNCT
gujaf-184	20	13	keffi	keffi	PROPN
gujaf-184	20	14	,	,	PUNCT
gujaf-184	20	15	nasarawa	nasarawa	PROPN
gujaf-184	20	16	state	state	PROPN
gujaf-184	20	17	.	.	PUNCT
gujaf-184	21	1	prof	prof	PROPN
gujaf-184	21	2	.	.	PUNCT
gujaf-184	22	1	muhammad	muhammad	PROPN
gujaf-184	22	2	junaidu	junaidu	PROPN
gujaf-184	22	3	kurawa	kurawa	PROPN
gujaf-184	22	4	department	department	PROPN
gujaf-184	22	5	of	of	ADP
gujaf-184	22	6	accounting	accounting	PROPN
gujaf-184	22	7	,	,	PUNCT
gujaf-184	22	8	bayero	bayero	PROPN
gujaf-184	22	9	university	university	PROPN
gujaf-184	22	10	kano	kano	PROPN
gujaf-184	22	11	,	,	PUNCT
gujaf-184	22	12	kano	kano	PROPN
gujaf-184	22	13	state	state	PROPN
gujaf-184	22	14	.	.	PUNCT
gujaf-184	23	1	prof	prof	PROPN
gujaf-184	23	2	.	.	PUNCT
gujaf-184	24	1	muhammad	muhammad	PROPN
gujaf-184	24	2	habibu	habibu	ADJ
gujaf-184	24	3	sabari	sabari	PROPN
gujaf-184	24	4	department	department	PROPN
gujaf-184	24	5	of	of	ADP
gujaf-184	24	6	accounting	accounting	NOUN
gujaf-184	24	7	,	,	PUNCT
gujaf-184	24	8	ahmadu	ahmadu	PROPN
gujaf-184	24	9	bello	bello	PROPN
gujaf-184	24	10	university	university	PROPN
gujaf-184	24	11	,	,	PUNCT
gujaf-184	24	12	zaria	zaria	PROPN
gujaf-184	24	13	.	.	PUNCT
gujaf-184	24	14	prof	prof	PROPN
gujaf-184	24	15	.	.	PUNCT
gujaf-184	25	1	okpanachi	okpanachi	PROPN
gujaf-184	25	2	joshua	joshua	PROPN
gujaf-184	25	3	department	department	PROPN
gujaf-184	25	4	of	of	ADP
gujaf-184	25	5	accounting	accounting	NOUN
gujaf-184	25	6	and	and	CCONJ
gujaf-184	25	7	management	management	NOUN
gujaf-184	25	8	,	,	PUNCT
gujaf-184	25	9	nigerian	nigerian	ADJ
gujaf-184	25	10	defence	defence	PROPN
gujaf-184	25	11	academy	academy	PROPN
gujaf-184	25	12	,	,	PUNCT
gujaf-184	25	13	kaduna	kaduna	PROPN
gujaf-184	25	14	.	.	PROPN
gujaf-184	25	15	prof	prof	PROPN
gujaf-184	25	16	.	.	PUNCT
gujaf-184	26	1	hassan	hassan	PROPN
gujaf-184	26	2	ibrahim	ibrahim	PROPN
gujaf-184	26	3	department	department	PROPN
gujaf-184	26	4	of	of	ADP
gujaf-184	26	5	accounting	accounting	PROPN
gujaf-184	26	6	,	,	PUNCT
gujaf-184	26	7	ibb	ibb	NOUN
gujaf-184	26	8	university	university	NOUN
gujaf-184	26	9	,	,	PUNCT
gujaf-184	26	10	lapai	lapai	NOUN
gujaf-184	26	11	,	,	PUNCT
gujaf-184	26	12	niger	niger	NOUN
gujaf-184	26	13	state	state	NOUN
gujaf-184	26	14	.	.	PUNCT
gujaf-184	27	1	prof	prof	PROPN
gujaf-184	27	2	.	.	PUNCT
gujaf-184	28	1	ifeoma	ifeoma	PROPN
gujaf-184	28	2	mary	mary	PROPN
gujaf-184	28	3	okwo	okwo	PROPN
gujaf-184	28	4	department	department	PROPN
gujaf-184	28	5	of	of	ADP
gujaf-184	28	6	accounting	accounting	PROPN
gujaf-184	28	7	,	,	PUNCT
gujaf-184	28	8	enugu	enugu	PROPN
gujaf-184	28	9	state	state	PROPN
gujaf-184	28	10	university	university	PROPN
gujaf-184	28	11	of	of	ADP
gujaf-184	28	12	science	science	NOUN
gujaf-184	28	13	and	and	CCONJ
gujaf-184	28	14	technology	technology	NOUN
gujaf-184	28	15	,	,	PUNCT
gujaf-184	28	16	enugu	enugu	PROPN
gujaf-184	28	17	state	state	PROPN
gujaf-184	28	18	.	.	PUNCT
gujaf-184	29	1	prof	prof	PROPN
gujaf-184	29	2	.	.	PUNCT
gujaf-184	30	1	muhammad	muhammad	PROPN
gujaf-184	30	2	aminu	aminu	PROPN
gujaf-184	30	3	isa	isa	PROPN
gujaf-184	30	4	department	department	PROPN
gujaf-184	30	5	of	of	ADP
gujaf-184	30	6	accounting	accounting	PROPN
gujaf-184	30	7	,	,	PUNCT
gujaf-184	30	8	bayero	bayero	PROPN
gujaf-184	30	9	university	university	PROPN
gujaf-184	30	10	,	,	PUNCT
gujaf-184	30	11	kano	kano	PROPN
gujaf-184	30	12	,	,	PUNCT
gujaf-184	30	13	kano	kano	PROPN
gujaf-184	30	14	state	state	PROPN
gujaf-184	30	15	.	.	PUNCT
gujaf-184	31	1	prof	prof	PROPN
gujaf-184	31	2	.	.	PUNCT
gujaf-184	32	1	ahmadu	ahmadu	PROPN
gujaf-184	32	2	bello	bello	PROPN
gujaf-184	32	3	department	department	PROPN
gujaf-184	32	4	of	of	ADP
gujaf-184	32	5	accounting	accounting	NOUN
gujaf-184	32	6	,	,	PUNCT
gujaf-184	32	7	ahmadu	ahmadu	PROPN
gujaf-184	32	8	bello	bello	PROPN
gujaf-184	32	9	university	university	PROPN
gujaf-184	32	10	,	,	PUNCT
gujaf-184	32	11	zaria	zaria	PROPN
gujaf-184	32	12	.	.	PUNCT
gujaf-184	33	1	prof	prof	PROPN
gujaf-184	33	2	.	.	PUNCT
gujaf-184	34	1	musa	musa	PROPN
gujaf-184	34	2	yelwa	yelwa	PROPN
gujaf-184	34	3	abubakar	abubakar	PROPN
gujaf-184	34	4	department	department	PROPN
gujaf-184	34	5	of	of	ADP
gujaf-184	34	6	accounting	accounting	PROPN
gujaf-184	34	7	,	,	PUNCT
gujaf-184	34	8	usmanu	usmanu	PROPN
gujaf-184	34	9	danfodiyo	danfodiyo	PROPN
gujaf-184	34	10	university	university	PROPN
gujaf-184	34	11	,	,	PUNCT
gujaf-184	34	12	sokoto	sokoto	PROPN
gujaf-184	34	13	state	state	PROPN
gujaf-184	34	14	.	.	PUNCT
gujaf-184	35	1	prof	prof	PROPN
gujaf-184	35	2	.	.	PUNCT
gujaf-184	36	1	salisu	salisu	PROPN
gujaf-184	36	2	abubakar	abubakar	PROPN
gujaf-184	36	3	department	department	PROPN
gujaf-184	36	4	of	of	ADP
gujaf-184	36	5	accounting	accounting	NOUN
gujaf-184	36	6	,	,	PUNCT
gujaf-184	36	7	ahmadu	ahmadu	PROPN
gujaf-184	36	8	bello	bello	PROPN
gujaf-184	36	9	university	university	PROPN
gujaf-184	36	10	zaria	zaria	PROPN
gujaf-184	36	11	,	,	PUNCT
gujaf-184	36	12	kaduna	kaduna	PROPN
gujaf-184	36	13	state	state	PROPN
gujaf-184	36	14	.	.	PUNCT
gujaf-184	37	1	dr	dr	PROPN
gujaf-184	37	2	.	.	PROPN
gujaf-184	37	3	isaq	isaq	PROPN
gujaf-184	37	4	alhaji	alhaji	PROPN
gujaf-184	37	5	samaila	samaila	PROPN
gujaf-184	37	6	department	department	PROPN
gujaf-184	37	7	of	of	ADP
gujaf-184	37	8	accounting	accounting	PROPN
gujaf-184	37	9	,	,	PUNCT
gujaf-184	37	10	bayero	bayero	PROPN
gujaf-184	37	11	university	university	NOUN
gujaf-184	37	12	,	,	PUNCT
gujaf-184	37	13	kano	kano	PROPN
gujaf-184	37	14	state	state	PROPN
gujaf-184	37	15	.	.	PUNCT
gujaf-184	38	1	prof	prof	PROPN
gujaf-184	38	2	.	.	PUNCT
gujaf-184	39	1	fatima	fatima	PROPN
gujaf-184	39	2	alfa	alfa	PROPN
gujaf-184	39	3	department	department	PROPN
gujaf-184	39	4	of	of	ADP
gujaf-184	39	5	accounting	accounting	PROPN
gujaf-184	39	6	,	,	PUNCT
gujaf-184	39	7	university	university	NOUN
gujaf-184	39	8	of	of	ADP
gujaf-184	39	9	maiduguri	maiduguri	PROPN
gujaf-184	39	10	,	,	PUNCT
gujaf-184	39	11	borno	borno	PROPN
gujaf-184	39	12	state	state	PROPN
gujaf-184	39	13	.	.	PUNCT
gujaf-184	40	1	gusau	gusau	PROPN
gujaf-184	40	2	journal	journal	PROPN
gujaf-184	40	3	of	of	ADP
gujaf-184	40	4	accounting	accounting	NOUN
gujaf-184	40	5	and	and	CCONJ
gujaf-184	40	6	finance	finance	NOUN
gujaf-184	40	7	,	,	PUNCT
gujaf-184	40	8	vol	vol	NOUN
gujaf-184	40	9	.	.	PROPN
gujaf-184	40	10	3	3	NUM
gujaf-184	40	11	,	,	PUNCT
gujaf-184	40	12	issue	issue	NOUN
gujaf-184	40	13	3	3	NUM
gujaf-184	40	14	,	,	PUNCT
gujaf-184	40	15	october	october	PROPN
gujaf-184	40	16	,	,	PUNCT
gujaf-184	40	17	2022	2022	NUM
gujaf-184	40	18	v	v	ADP
gujaf-184	40	19	dr	dr	PROPN
gujaf-184	40	20	.	.	PROPN
gujaf-184	40	21	sunusi	sunusi	PROPN
gujaf-184	40	22	sa'ad	sa'ad	PROPN
gujaf-184	40	23	ahmad	ahmad	PROPN
gujaf-184	40	24	department	department	PROPN
gujaf-184	40	25	of	of	ADP
gujaf-184	40	26	accounting	accounting	PROPN
gujaf-184	40	27	,	,	PUNCT
gujaf-184	40	28	federal	federal	ADJ
gujaf-184	40	29	university	university	NOUN
gujaf-184	40	30	dutse	dutse	NOUN
gujaf-184	40	31	,	,	PUNCT
gujaf-184	40	32	jigawa	jigawa	PROPN
gujaf-184	40	33	state	state	PROPN
gujaf-184	40	34	.	.	PUNCT
gujaf-184	41	1	dr	dr	PROPN
gujaf-184	41	2	.	.	PROPN
gujaf-184	41	3	nasiru	nasiru	PROPN
gujaf-184	41	4	a.	a.	PROPN
gujaf-184	41	5	ka’oje	ka’oje	PROPN
gujaf-184	41	6	department	department	PROPN
gujaf-184	41	7	of	of	ADP
gujaf-184	41	8	accounting	accounting	PROPN
gujaf-184	41	9	,	,	PUNCT
gujaf-184	41	10	usmanu	usmanu	PROPN
gujaf-184	41	11	danfodiyo	danfodiyo	PROPN
gujaf-184	41	12	university	university	PROPN
gujaf-184	41	13	sokoto	sokoto	PROPN
gujaf-184	41	14	state	state	PROPN
gujaf-184	41	15	.	.	PUNCT
gujaf-184	42	1	dr	dr	PROPN
gujaf-184	42	2	.	.	PROPN
gujaf-184	42	3	aminu	aminu	PROPN
gujaf-184	42	4	abdullahi	abdullahi	PROPN
gujaf-184	42	5	department	department	PROPN
gujaf-184	42	6	of	of	ADP
gujaf-184	42	7	accounting	accounting	PROPN
gujaf-184	42	8	,	,	PUNCT
gujaf-184	42	9	usmanu	usmanu	PROPN
gujaf-184	42	10	danfodiyo	danfodiyo	PROPN
gujaf-184	42	11	university	university	PROPN
gujaf-184	42	12	sokoto	sokoto	PROPN
gujaf-184	42	13	,	,	PUNCT
gujaf-184	42	14	state	state	PROPN
gujaf-184	42	15	.	.	PUNCT
gujaf-184	43	1	dr	dr	PROPN
gujaf-184	43	2	.	.	PROPN
gujaf-184	43	3	onipe	onipe	PROPN
gujaf-184	43	4	adebenege	adebenege	PROPN
gujaf-184	43	5	yahaya	yahaya	PROPN
gujaf-184	43	6	department	department	PROPN
gujaf-184	43	7	of	of	ADP
gujaf-184	43	8	accounting	accounting	PROPN
gujaf-184	43	9	,	,	PUNCT
gujaf-184	43	10	nigerian	nigerian	ADJ
gujaf-184	43	11	defence	defence	PROPN
gujaf-184	43	12	academy	academy	PROPN
gujaf-184	43	13	,	,	PUNCT
gujaf-184	43	14	kaduna	kaduna	PROPN
gujaf-184	43	15	state	state	PROPN
gujaf-184	43	16	.	.	PUNCT
gujaf-184	44	1	dr	dr	PROPN
gujaf-184	44	2	.	.	PROPN
gujaf-184	44	3	saidu	saidu	PROPN
gujaf-184	44	4	adamu	adamu	PROPN
gujaf-184	44	5	department	department	PROPN
gujaf-184	44	6	of	of	ADP
gujaf-184	44	7	accounting	accounting	PROPN
gujaf-184	44	8	,	,	PUNCT
gujaf-184	44	9	federal	federal	ADJ
gujaf-184	44	10	university	university	PROPN
gujaf-184	44	11	of	of	ADP
gujaf-184	44	12	kashere	kashere	PROPN
gujaf-184	44	13	,	,	PUNCT
gujaf-184	44	14	gombe	gombe	ADJ
gujaf-184	44	15	state	state	NOUN
gujaf-184	44	16	.	.	PUNCT
gujaf-184	45	1	dr	dr	PROPN
gujaf-184	45	2	.	.	PROPN
gujaf-184	45	3	nasiru	nasiru	PROPN
gujaf-184	45	4	yunusa	yunusa	PROPN
gujaf-184	45	5	department	department	PROPN
gujaf-184	45	6	of	of	ADP
gujaf-184	45	7	accounting	accounting	NOUN
gujaf-184	45	8	,	,	PUNCT
gujaf-184	45	9	ahmadu	ahmadu	PROPN
gujaf-184	45	10	bello	bello	PROPN
gujaf-184	45	11	university	university	PROPN
gujaf-184	45	12	zaria	zaria	PROPN
gujaf-184	45	13	.	.	PUNCT
gujaf-184	46	1	dr	dr	PROPN
gujaf-184	46	2	.	.	PROPN
gujaf-184	46	3	aisha	aisha	PROPN
gujaf-184	46	4	nuhu	nuhu	PROPN
gujaf-184	46	5	muhammad	muhammad	PROPN
gujaf-184	46	6	department	department	PROPN
gujaf-184	46	7	of	of	ADP
gujaf-184	46	8	accounting	accounting	PROPN
gujaf-184	46	9	,	,	PUNCT
gujaf-184	46	10	ahmadu	ahmadu	PROPN
gujaf-184	46	11	bello	bello	PROPN
gujaf-184	46	12	university	university	PROPN
gujaf-184	46	13	zaria	zaria	PROPN
gujaf-184	46	14	.	.	PUNCT
gujaf-184	47	1	dr	dr	PROPN
gujaf-184	47	2	.	.	PROPN
gujaf-184	47	3	lawal	lawal	PROPN
gujaf-184	47	4	muhammad	muhammad	PROPN
gujaf-184	47	5	department	department	PROPN
gujaf-184	47	6	of	of	ADP
gujaf-184	47	7	accounting	accounting	PROPN
gujaf-184	47	8	,	,	PUNCT
gujaf-184	47	9	ahmadu	ahmadu	PROPN
gujaf-184	47	10	bello	bello	PROPN
gujaf-184	47	11	university	university	PROPN
gujaf-184	47	12	zaria	zaria	PROPN
gujaf-184	47	13	.	.	PUNCT
gujaf-184	48	1	dr	dr	PROPN
gujaf-184	48	2	.	.	PROPN
gujaf-184	48	3	farouk	farouk	PROPN
gujaf-184	48	4	adeiza	adeiza	PROPN
gujaf-184	48	5	school	school	PROPN
gujaf-184	48	6	of	of	ADP
gujaf-184	48	7	business	business	NOUN
gujaf-184	48	8	and	and	CCONJ
gujaf-184	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-184	48	10	,	,	PUNCT
gujaf-184	48	11	american	american	PROPN
gujaf-184	48	12	university	university	PROPN
gujaf-184	48	13	of	of	ADP
gujaf-184	48	14	nigeria	nigeria	PROPN
gujaf-184	48	15	,	,	PUNCT
gujaf-184	48	16	yola	yola	PROPN
gujaf-184	48	17	.	.	PUNCT
gujaf-184	49	1	dr	dr	PROPN
gujaf-184	49	2	.	.	PROPN
gujaf-184	49	3	bashir	bashir	PROPN
gujaf-184	49	4	umar	umar	PROPN
gujaf-184	49	5	farouk	farouk	PROPN
gujaf-184	49	6	department	department	PROPN
gujaf-184	49	7	of	of	ADP
gujaf-184	49	8	economics	economic	NOUN
gujaf-184	49	9	,	,	PUNCT
gujaf-184	49	10	federal	federal	ADJ
gujaf-184	49	11	university	university	NOUN
gujaf-184	49	12	gusau	gusau	PROPN
gujaf-184	49	13	,	,	PUNCT
gujaf-184	49	14	zamfara	zamfara	PROPN
gujaf-184	49	15	state	state	PROPN
gujaf-184	49	16	.	.	PUNCT
gujaf-184	50	1	dr	dr	PROPN
gujaf-184	50	2	emmanuel	emmanuel	PROPN
gujaf-184	50	3	omokhuale	omokhuale	PROPN
gujaf-184	50	4	department	department	PROPN
gujaf-184	50	5	of	of	ADP
gujaf-184	50	6	mathematics	mathematics	PROPN
gujaf-184	50	7	,	,	PUNCT
gujaf-184	50	8	federal	federal	ADJ
gujaf-184	50	9	university	university	NOUN
gujaf-184	50	10	gusau	gusau	NOUN
gujaf-184	50	11	,	,	PUNCT
gujaf-184	50	12	zamfara	zamfara	PROPN
gujaf-184	50	13	.	.	PUNCT
gujaf-184	51	1	state	state	PROPN
gujaf-184	51	2	gusau	gusau	PROPN
gujaf-184	51	3	journal	journal	PROPN
gujaf-184	51	4	of	of	ADP
gujaf-184	51	5	accounting	accounting	NOUN
gujaf-184	51	6	and	and	CCONJ
gujaf-184	51	7	finance	finance	NOUN
gujaf-184	51	8	,	,	PUNCT
gujaf-184	51	9	vol	vol	NOUN
gujaf-184	51	10	.	.	PROPN
gujaf-184	51	11	3	3	NUM
gujaf-184	51	12	,	,	PUNCT
gujaf-184	51	13	issue	issue	NOUN
gujaf-184	51	14	3	3	NUM
gujaf-184	51	15	,	,	PUNCT
gujaf-184	51	16	october	october	PROPN
gujaf-184	51	17	,	,	PUNCT
gujaf-184	51	18	2022	2022	NUM
gujaf-184	51	19	vi	vi	PROPN
gujaf-184	51	20	advisory	advisory	NOUN
gujaf-184	51	21	board	board	NOUN
gujaf-184	51	22	members	member	NOUN
gujaf-184	51	23	prof	prof	PROPN
gujaf-184	51	24	.	.	PUNCT
gujaf-184	52	1	kabiru	kabiru	PROPN
gujaf-184	52	2	isah	isah	PROPN
gujaf-184	52	3	dandago	dandago	PROPN
gujaf-184	52	4	,	,	PUNCT
gujaf-184	52	5	bayero	bayero	PROPN
gujaf-184	52	6	university	university	PROPN
gujaf-184	52	7	kano	kano	PROPN
gujaf-184	52	8	,	,	PUNCT
gujaf-184	52	9	kano	kano	PROPN
gujaf-184	52	10	state	state	PROPN
gujaf-184	52	11	.	.	PUNCT
gujaf-184	53	1	prof	prof	PROPN
gujaf-184	53	2	a	a	DET
gujaf-184	53	3	m	m	NOUN
gujaf-184	53	4	bashir	bashir	NOUN
gujaf-184	53	5	,	,	PUNCT
gujaf-184	53	6	usmanu	usmanu	PROPN
gujaf-184	53	7	danfodiyo	danfodiyo	PROPN
gujaf-184	53	8	university	university	PROPN
gujaf-184	53	9	sokoto	sokoto	PROPN
gujaf-184	53	10	,	,	PUNCT
gujaf-184	53	11	sokoto	sokoto	PROPN
gujaf-184	53	12	state	state	PROPN
gujaf-184	53	13	.	.	PUNCT
gujaf-184	54	1	prof	prof	PROPN
gujaf-184	54	2	.	.	PUNCT
gujaf-184	55	1	muhammad	muhammad	PROPN
gujaf-184	55	2	tanko	tanko	PROPN
gujaf-184	55	3	,	,	PUNCT
gujaf-184	55	4	kaduna	kaduna	PROPN
gujaf-184	55	5	state	state	PROPN
gujaf-184	55	6	university	university	PROPN
gujaf-184	55	7	,	,	PUNCT
gujaf-184	55	8	kaduna	kaduna	PROPN
gujaf-184	55	9	.	.	PROPN
gujaf-184	55	10	prof	prof	PROPN
gujaf-184	55	11	.	.	PUNCT
gujaf-184	55	12	bayero	bayero	PROPN
gujaf-184	56	1	a	a	DET
gujaf-184	56	2	m	m	NOUN
gujaf-184	56	3	sabir	sabir	NOUN
gujaf-184	56	4	,	,	PUNCT
gujaf-184	56	5	usmanu	usmanu	PROPN
gujaf-184	56	6	danfodiyo	danfodiyo	PROPN
gujaf-184	56	7	university	university	PROPN
gujaf-184	56	8	sokoto	sokoto	PROPN
gujaf-184	56	9	,	,	PUNCT
gujaf-184	56	10	sokoto	sokoto	PROPN
gujaf-184	56	11	state	state	PROPN
gujaf-184	56	12	.	.	PUNCT
gujaf-184	57	1	prof	prof	PROPN
gujaf-184	57	2	.	.	PUNCT
gujaf-184	58	1	aliyu	aliyu	PROPN
gujaf-184	58	2	sulaiman	sulaiman	PROPN
gujaf-184	58	3	kantudu	kantudu	PROPN
gujaf-184	58	4	,	,	PUNCT
gujaf-184	58	5	bayero	bayero	PROPN
gujaf-184	58	6	university	university	PROPN
gujaf-184	58	7	kano	kano	PROPN
gujaf-184	58	8	,	,	PUNCT
gujaf-184	58	9	kano	kano	PROPN
gujaf-184	58	10	state	state	PROPN
gujaf-184	58	11	.	.	PUNCT
gujaf-184	59	1	editorial	editorial	PROPN
gujaf-184	59	2	secretary	secretary	PROPN
gujaf-184	59	3	usman	usman	PROPN
gujaf-184	59	4	muhammad	muhammad	PROPN
gujaf-184	59	5	adam	adam	PROPN
gujaf-184	59	6	department	department	PROPN
gujaf-184	59	7	of	of	ADP
gujaf-184	59	8	accounting	accounting	NOUN
gujaf-184	59	9	and	and	CCONJ
gujaf-184	59	10	finance	finance	NOUN
gujaf-184	59	11	,	,	PUNCT
gujaf-184	59	12	federal	federal	ADJ
gujaf-184	59	13	university	university	NOUN
gujaf-184	59	14	gusau	gusau	PROPN
gujaf-184	59	15	,	,	PUNCT
gujaf-184	59	16	zamfara	zamfara	PROPN
gujaf-184	59	17	state	state	PROPN
gujaf-184	59	18	.	.	PUNCT
gujaf-184	60	1	gusau	gusau	PROPN
gujaf-184	60	2	journal	journal	PROPN
gujaf-184	60	3	of	of	ADP
gujaf-184	60	4	accounting	accounting	NOUN
gujaf-184	60	5	and	and	CCONJ
gujaf-184	60	6	finance	finance	NOUN
gujaf-184	60	7	,	,	PUNCT
gujaf-184	60	8	vol	vol	NOUN
gujaf-184	60	9	.	.	PROPN
gujaf-184	60	10	3	3	NUM
gujaf-184	60	11	,	,	PUNCT
gujaf-184	60	12	issue	issue	NOUN
gujaf-184	60	13	3	3	NUM
gujaf-184	60	14	,	,	PUNCT
gujaf-184	60	15	october	october	PROPN
gujaf-184	60	16	,	,	PUNCT
gujaf-184	60	17	2022	2022	NUM
gujaf-184	60	18	vii	vii	PROPN
gujaf-184	60	19	call	call	NOUN
gujaf-184	60	20	for	for	ADP
gujaf-184	60	21	papers	paper	NOUN
gujaf-184	60	22	the	the	DET
gujaf-184	60	23	editorial	editorial	ADJ
gujaf-184	60	24	board	board	NOUN
gujaf-184	60	25	of	of	ADP
gujaf-184	60	26	gusau	gusau	PROPN
gujaf-184	60	27	journal	journal	PROPN
gujaf-184	60	28	of	of	ADP
gujaf-184	60	29	accounting	accounting	NOUN
gujaf-184	60	30	and	and	CCONJ
gujaf-184	60	31	finance	finance	NOUN
gujaf-184	60	32	(	(	PUNCT
gujaf-184	60	33	gujaf	gujaf	NOUN
gujaf-184	60	34	)	)	PUNCT
gujaf-184	60	35	is	be	AUX
gujaf-184	60	36	hereby	hereby	ADV
gujaf-184	60	37	inviting	invite	VERB
gujaf-184	60	38	authors	author	NOUN
gujaf-184	60	39	to	to	PART
gujaf-184	60	40	submit	submit	VERB
gujaf-184	60	41	their	their	PRON
gujaf-184	60	42	unpublished	unpublished	ADJ
gujaf-184	60	43	manuscript	manuscript	NOUN
gujaf-184	60	44	for	for	ADP
gujaf-184	60	45	publication	publication	NOUN
gujaf-184	60	46	.	.	PUNCT
gujaf-184	61	1	the	the	DET
gujaf-184	61	2	journal	journal	NOUN
gujaf-184	61	3	is	be	AUX
gujaf-184	61	4	published	publish	VERB
gujaf-184	61	5	in	in	ADP
gujaf-184	61	6	two	two	NUM
gujaf-184	61	7	issues	issue	NOUN
gujaf-184	61	8	of	of	ADP
gujaf-184	61	9	april	april	PROPN
gujaf-184	61	10	and	and	CCONJ
gujaf-184	61	11	october	october	PROPN
gujaf-184	61	12	annually	annually	ADV
gujaf-184	61	13	.	.	PUNCT
gujaf-184	62	1	gujaf	gujaf	NOUN
gujaf-184	62	2	is	be	AUX
gujaf-184	62	3	a	a	DET
gujaf-184	62	4	double	double	ADJ
gujaf-184	62	5	-	-	PUNCT
gujaf-184	62	6	blind	blind	ADJ
gujaf-184	62	7	peer	peer	NOUN
gujaf-184	62	8	reviewed	review	VERB
gujaf-184	62	9	journal	journal	NOUN
gujaf-184	62	10	published	publish	VERB
gujaf-184	62	11	by	by	ADP
gujaf-184	62	12	the	the	DET
gujaf-184	62	13	department	department	NOUN
gujaf-184	62	14	of	of	ADP
gujaf-184	62	15	accounting	accounting	NOUN
gujaf-184	62	16	and	and	CCONJ
gujaf-184	62	17	finance	finance	NOUN
gujaf-184	62	18	,	,	PUNCT
gujaf-184	62	19	faculty	faculty	NOUN
gujaf-184	62	20	of	of	ADP
gujaf-184	62	21	management	management	NOUN
gujaf-184	62	22	and	and	CCONJ
gujaf-184	62	23	social	social	ADJ
gujaf-184	62	24	sciences	science	NOUN
gujaf-184	62	25	,	,	PUNCT
gujaf-184	62	26	federal	federal	ADJ
gujaf-184	62	27	university	university	NOUN
gujaf-184	62	28	gusau	gusau	NOUN
gujaf-184	62	29	,	,	PUNCT
gujaf-184	62	30	zamfara	zamfara	PROPN
gujaf-184	62	31	state	state	PROPN
gujaf-184	62	32	nigeria	nigeria	PROPN
gujaf-184	62	33	the	the	DET
gujaf-184	62	34	journal	journal	PROPN
gujaf-184	62	35	accepts	accept	VERB
gujaf-184	62	36	papers	paper	NOUN
gujaf-184	62	37	in	in	ADP
gujaf-184	62	38	all	all	DET
gujaf-184	62	39	areas	area	NOUN
gujaf-184	62	40	of	of	ADP
gujaf-184	62	41	accounting	accounting	NOUN
gujaf-184	62	42	and	and	CCONJ
gujaf-184	62	43	finance	finance	NOUN
gujaf-184	62	44	for	for	ADP
gujaf-184	62	45	publication	publication	NOUN
gujaf-184	62	46	which	which	PRON
gujaf-184	62	47	include	include	VERB
gujaf-184	62	48	:	:	PUNCT
gujaf-184	62	49	accounting	accounting	NOUN
gujaf-184	62	50	standards	standard	NOUN
gujaf-184	62	51	,	,	PUNCT
gujaf-184	62	52	accounting	account	VERB
gujaf-184	62	53	information	information	NOUN
gujaf-184	62	54	system	system	NOUN
gujaf-184	62	55	,	,	PUNCT
gujaf-184	62	56	financial	financial	ADJ
gujaf-184	62	57	reporting	reporting	NOUN
gujaf-184	62	58	,	,	PUNCT
gujaf-184	62	59	earnings	earning	NOUN
gujaf-184	62	60	management	management	NOUN
gujaf-184	62	61	,	,	PUNCT
gujaf-184	62	62	,	,	PUNCT
gujaf-184	62	63	auditing	auditing	NOUN
gujaf-184	62	64	and	and	CCONJ
gujaf-184	62	65	investigation	investigation	NOUN
gujaf-184	62	66	,	,	PUNCT
gujaf-184	62	67	auditing	auditing	NOUN
gujaf-184	62	68	and	and	CCONJ
gujaf-184	62	69	standards	standard	NOUN
gujaf-184	62	70	,	,	PUNCT
gujaf-184	62	71	public	public	ADJ
gujaf-184	62	72	sector	sector	NOUN
gujaf-184	62	73	accounting	accounting	NOUN
gujaf-184	62	74	and	and	CCONJ
gujaf-184	62	75	auditing	auditing	NOUN
gujaf-184	62	76	,	,	PUNCT
gujaf-184	62	77	taxation	taxation	NOUN
gujaf-184	62	78	and	and	CCONJ
gujaf-184	62	79	revenue	revenue	NOUN
gujaf-184	62	80	administration	administration	NOUN
gujaf-184	62	81	,	,	PUNCT
gujaf-184	62	82	corporate	corporate	ADJ
gujaf-184	62	83	governance	governance	NOUN
gujaf-184	62	84	issues	issue	NOUN
gujaf-184	62	85	,	,	PUNCT
gujaf-184	62	86	corporate	corporate	ADJ
gujaf-184	62	87	social	social	ADJ
gujaf-184	62	88	responsibility	responsibility	NOUN
gujaf-184	62	89	,	,	PUNCT
gujaf-184	62	90	sustainability	sustainability	NOUN
gujaf-184	62	91	and	and	CCONJ
gujaf-184	62	92	environmental	environmental	ADJ
gujaf-184	62	93	reporting	reporting	NOUN
gujaf-184	62	94	issue	issue	NOUN
gujaf-184	62	95	,	,	PUNCT
gujaf-184	62	96	information	information	NOUN
gujaf-184	62	97	and	and	CCONJ
gujaf-184	62	98	communication	communication	NOUN
gujaf-184	62	99	technology	technology	NOUN
gujaf-184	62	100	issues	issue	NOUN
gujaf-184	62	101	,	,	PUNCT
gujaf-184	62	102	bankruptcy	bankruptcy	NOUN
gujaf-184	62	103	prediction	prediction	NOUN
gujaf-184	62	104	,	,	PUNCT
gujaf-184	62	105	corporate	corporate	ADJ
gujaf-184	62	106	finance	finance	NOUN
gujaf-184	62	107	,	,	PUNCT
gujaf-184	62	108	personal	personal	ADJ
gujaf-184	62	109	finance	finance	NOUN
gujaf-184	62	110	,	,	PUNCT
gujaf-184	62	111	merger	merger	NOUN
gujaf-184	62	112	and	and	CCONJ
gujaf-184	62	113	acquisitions	acquisition	NOUN
gujaf-184	62	114	,	,	PUNCT
gujaf-184	62	115	capital	capital	NOUN
gujaf-184	62	116	structure	structure	NOUN
gujaf-184	62	117	,	,	PUNCT
gujaf-184	62	118	working	work	VERB
gujaf-184	62	119	capital	capital	NOUN
gujaf-184	62	120	management	management	NOUN
gujaf-184	62	121	,	,	PUNCT
gujaf-184	62	122	enterprises	enterprise	NOUN
gujaf-184	62	123	risk	risk	NOUN
gujaf-184	62	124	management	management	NOUN
gujaf-184	62	125	,	,	PUNCT
gujaf-184	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-184	62	127	,	,	PUNCT
gujaf-184	62	128	international	international	ADJ
gujaf-184	62	129	business	business	NOUN
gujaf-184	62	130	accounting	accounting	NOUN
gujaf-184	62	131	and	and	CCONJ
gujaf-184	62	132	finance	finance	NOUN
gujaf-184	62	133	,	,	PUNCT
gujaf-184	62	134	banking	banking	NOUN
gujaf-184	62	135	crises	crisis	NOUN
gujaf-184	62	136	,	,	PUNCT
gujaf-184	62	137	bank	bank	NOUN
gujaf-184	62	138	’s	’s	PART
gujaf-184	62	139	profitability	profitability	NOUN
gujaf-184	62	140	,	,	PUNCT
gujaf-184	62	141	risk	risk	NOUN
gujaf-184	62	142	and	and	CCONJ
gujaf-184	62	143	insurance	insurance	NOUN
gujaf-184	62	144	issue	issue	NOUN
gujaf-184	62	145	,	,	PUNCT
gujaf-184	62	146	islamic	islamic	ADJ
gujaf-184	62	147	finance	finance	NOUN
gujaf-184	62	148	,	,	PUNCT
gujaf-184	62	149	conventional	conventional	ADJ
gujaf-184	62	150	and	and	CCONJ
gujaf-184	62	151	islamic	islamic	ADJ
gujaf-184	62	152	banks	bank	NOUN
gujaf-184	62	153	and	and	CCONJ
gujaf-184	62	154	so	so	ADV
gujaf-184	62	155	forth	forth	ADV
gujaf-184	62	156	.	.	PUNCT
gujaf-184	63	1	guidelines	guideline	NOUN
gujaf-184	63	2	for	for	ADP
gujaf-184	63	3	submission	submission	NOUN
gujaf-184	63	4	and	and	CCONJ
gujaf-184	63	5	manuscript	manuscript	NOUN
gujaf-184	63	6	format	format	VERB
gujaf-184	63	7	the	the	DET
gujaf-184	63	8	submission	submission	NOUN
gujaf-184	63	9	language	language	NOUN
gujaf-184	63	10	is	be	AUX
gujaf-184	63	11	english	english	PROPN
gujaf-184	63	12	and	and	CCONJ
gujaf-184	63	13	must	must	AUX
gujaf-184	63	14	be	be	AUX
gujaf-184	63	15	a	a	DET
gujaf-184	63	16	well	well	ADV
gujaf-184	63	17	-	-	PUNCT
gujaf-184	63	18	researched	research	VERB
gujaf-184	63	19	original	original	ADJ
gujaf-184	63	20	manuscript	manuscript	NOUN
gujaf-184	63	21	that	that	PRON
gujaf-184	63	22	has	have	AUX
gujaf-184	63	23	not	not	PART
gujaf-184	63	24	previously	previously	ADV
gujaf-184	63	25	been	be	AUX
gujaf-184	63	26	submitted	submit	VERB
gujaf-184	63	27	elsewhere	elsewhere	ADV
gujaf-184	63	28	for	for	ADP
gujaf-184	63	29	publication	publication	NOUN
gujaf-184	63	30	.	.	PUNCT
gujaf-184	64	1	the	the	DET
gujaf-184	64	2	paper	paper	NOUN
gujaf-184	64	3	should	should	AUX
gujaf-184	64	4	not	not	PART
gujaf-184	64	5	exceed	exceed	VERB
gujaf-184	64	6	more	more	ADJ
gujaf-184	64	7	than	than	ADP
gujaf-184	64	8	15	15	NUM
gujaf-184	64	9	pages	page	NOUN
gujaf-184	64	10	on	on	ADP
gujaf-184	64	11	a4	a4	NOUN
gujaf-184	64	12	type	type	NOUN
gujaf-184	64	13	paper	paper	NOUN
gujaf-184	64	14	in	in	ADP
gujaf-184	64	15	ms	ms	ADJ
gujaf-184	64	16	-	-	PUNCT
gujaf-184	64	17	word	word	NOUN
gujaf-184	64	18	format	format	NOUN
gujaf-184	64	19	,	,	PUNCT
gujaf-184	64	20	1.5	1.5	NUM
gujaf-184	64	21	-	-	PUNCT
gujaf-184	64	22	line	line	NOUN
gujaf-184	64	23	spacing	spacing	NOUN
gujaf-184	64	24	,	,	PUNCT
gujaf-184	64	25	12	12	NUM
gujaf-184	64	26	font	font	NOUN
gujaf-184	64	27	size	size	NOUN
gujaf-184	64	28	in	in	ADP
gujaf-184	64	29	times	time	NOUN
gujaf-184	64	30	new	new	ADJ
gujaf-184	64	31	roman	roman	NOUN
gujaf-184	64	32	.	.	PUNCT
gujaf-184	65	1	manuscript	manuscript	NOUN
gujaf-184	65	2	should	should	AUX
gujaf-184	65	3	be	be	AUX
gujaf-184	65	4	tested	test	VERB
gujaf-184	65	5	for	for	ADP
gujaf-184	65	6	plagiarism	plagiarism	NOUN
gujaf-184	65	7	before	before	ADP
gujaf-184	65	8	submission	submission	NOUN
gujaf-184	65	9	,	,	PUNCT
gujaf-184	65	10	as	as	SCONJ
gujaf-184	65	11	the	the	DET
gujaf-184	65	12	maximum	maximum	ADJ
gujaf-184	65	13	similarity	similarity	NOUN
gujaf-184	65	14	index	index	NOUN
gujaf-184	65	15	acceptable	acceptable	ADJ
gujaf-184	65	16	by	by	ADP
gujaf-184	65	17	gujaf	gujaf	NOUN
gujaf-184	65	18	is	be	AUX
gujaf-184	65	19	25	25	NUM
gujaf-184	65	20	percent	percent	NOUN
gujaf-184	65	21	.	.	PUNCT
gujaf-184	66	1	furthermore	furthermore	ADV
gujaf-184	66	2	,	,	PUNCT
gujaf-184	66	3	the	the	DET
gujaf-184	66	4	length	length	NOUN
gujaf-184	66	5	of	of	ADP
gujaf-184	66	6	a	a	DET
gujaf-184	66	7	complete	complete	ADJ
gujaf-184	66	8	article	article	NOUN
gujaf-184	66	9	should	should	AUX
gujaf-184	66	10	not	not	PART
gujaf-184	66	11	exceed	exceed	VERB
gujaf-184	66	12	5000	5000	NUM
gujaf-184	66	13	words	word	NOUN
gujaf-184	66	14	including	include	VERB
gujaf-184	66	15	an	an	DET
gujaf-184	66	16	abstract	abstract	NOUN
gujaf-184	66	17	of	of	ADP
gujaf-184	66	18	not	not	PART
gujaf-184	66	19	more	more	ADJ
gujaf-184	66	20	than	than	ADP
gujaf-184	66	21	250	250	NUM
gujaf-184	66	22	words	word	NOUN
gujaf-184	66	23	with	with	ADP
gujaf-184	66	24	a	a	DET
gujaf-184	66	25	minimum	minimum	NOUN
gujaf-184	66	26	of	of	ADP
gujaf-184	66	27	four	four	NUM
gujaf-184	66	28	key	key	ADJ
gujaf-184	66	29	words	word	NOUN
gujaf-184	66	30	immediately	immediately	ADV
gujaf-184	66	31	after	after	ADP
gujaf-184	66	32	the	the	DET
gujaf-184	66	33	abstract	abstract	NOUN
gujaf-184	66	34	.	.	PUNCT
gujaf-184	67	1	all	all	DET
gujaf-184	67	2	references	reference	NOUN
gujaf-184	67	3	including	include	VERB
gujaf-184	67	4	in	in	ADP
gujaf-184	67	5	text	text	NOUN
gujaf-184	67	6	citation	citation	NOUN
gujaf-184	67	7	and	and	CCONJ
gujaf-184	67	8	reference	reference	NOUN
gujaf-184	67	9	list	list	NOUN
gujaf-184	67	10	,	,	PUNCT
gujaf-184	67	11	tables	table	NOUN
gujaf-184	67	12	and	and	CCONJ
gujaf-184	67	13	figures	figure	NOUN
gujaf-184	67	14	should	should	AUX
gujaf-184	67	15	be	be	AUX
gujaf-184	67	16	in	in	ADP
gujaf-184	67	17	line	line	NOUN
gujaf-184	67	18	with	with	ADP
gujaf-184	67	19	apa	apa	PROPN
gujaf-184	67	20	7th	7th	PROPN
gujaf-184	67	21	edition	edition	NOUN
gujaf-184	67	22	publication	publication	NOUN
gujaf-184	67	23	manual	manual	NOUN
gujaf-184	67	24	.	.	PUNCT
gujaf-184	68	1	finally	finally	ADV
gujaf-184	68	2	,	,	PUNCT
gujaf-184	68	3	manuscript	manuscript	NOUN
gujaf-184	68	4	should	should	AUX
gujaf-184	68	5	be	be	AUX
gujaf-184	68	6	send	send	VERB
gujaf-184	68	7	to	to	ADP
gujaf-184	68	8	our	our	PRON
gujaf-184	68	9	email	email	NOUN
gujaf-184	68	10	address	address	NOUN
gujaf-184	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-184	68	12	and	and	CCONJ
gujaf-184	68	13	a	a	DET
gujaf-184	68	14	copy	copy	NOUN
gujaf-184	68	15	to	to	ADP
gujaf-184	68	16	our	our	PRON
gujaf-184	68	17	website	website	NOUN
gujaf-184	68	18	on	on	ADP
gujaf-184	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-184	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-184	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-184	69	2	gusau	gusau	ADJ
gujaf-184	69	3	journal	journal	NOUN
gujaf-184	69	4	of	of	ADP
gujaf-184	69	5	accounting	accounting	NOUN
gujaf-184	69	6	and	and	CCONJ
gujaf-184	69	7	finance	finance	NOUN
gujaf-184	69	8	,	,	PUNCT
gujaf-184	69	9	vol	vol	NOUN
gujaf-184	69	10	.	.	PROPN
gujaf-184	69	11	3	3	NUM
gujaf-184	69	12	,	,	PUNCT
gujaf-184	69	13	issue	issue	NOUN
gujaf-184	69	14	3	3	NUM
gujaf-184	69	15	,	,	PUNCT
gujaf-184	69	16	october	october	PROPN
gujaf-184	69	17	,	,	PUNCT
gujaf-184	69	18	2022	2022	NUM
gujaf-184	69	19	viii	viii	ADJ
gujaf-184	69	20	publication	publication	NOUN
gujaf-184	69	21	procedure	procedure	NOUN
gujaf-184	69	22	after	after	ADP
gujaf-184	69	23	receiving	receive	VERB
gujaf-184	69	24	a	a	DET
gujaf-184	69	25	manuscript	manuscript	NOUN
gujaf-184	69	26	that	that	PRON
gujaf-184	69	27	is	be	AUX
gujaf-184	69	28	within	within	ADP
gujaf-184	69	29	the	the	DET
gujaf-184	69	30	similarity	similarity	NOUN
gujaf-184	69	31	index	index	NOUN
gujaf-184	69	32	threshold	threshold	NOUN
gujaf-184	69	33	,	,	PUNCT
gujaf-184	69	34	a	a	DET
gujaf-184	69	35	confirmation	confirmation	NOUN
gujaf-184	69	36	email	email	NOUN
gujaf-184	69	37	will	will	AUX
gujaf-184	69	38	be	be	AUX
gujaf-184	69	39	send	send	VERB
gujaf-184	69	40	together	together	ADV
gujaf-184	69	41	with	with	ADP
gujaf-184	69	42	a	a	DET
gujaf-184	69	43	request	request	NOUN
gujaf-184	69	44	to	to	PART
gujaf-184	69	45	pay	pay	VERB
gujaf-184	69	46	a	a	DET
gujaf-184	69	47	review	review	NOUN
gujaf-184	69	48	proceeding	proceeding	NOUN
gujaf-184	69	49	fee	fee	NOUN
gujaf-184	69	50	.	.	PUNCT
gujaf-184	70	1	at	at	ADP
gujaf-184	70	2	this	this	DET
gujaf-184	70	3	point	point	NOUN
gujaf-184	70	4	,	,	PUNCT
gujaf-184	70	5	the	the	DET
gujaf-184	70	6	editorial	editorial	ADJ
gujaf-184	70	7	board	board	NOUN
gujaf-184	70	8	will	will	AUX
gujaf-184	70	9	take	take	VERB
gujaf-184	70	10	a	a	DET
gujaf-184	70	11	decision	decision	NOUN
gujaf-184	70	12	on	on	ADP
gujaf-184	70	13	accepting	accept	VERB
gujaf-184	70	14	,	,	PUNCT
gujaf-184	70	15	rejecting	reject	VERB
gujaf-184	70	16	or	or	CCONJ
gujaf-184	70	17	making	make	VERB
gujaf-184	70	18	a	a	DET
gujaf-184	70	19	resubmission	resubmission	NOUN
gujaf-184	70	20	of	of	ADP
gujaf-184	70	21	the	the	DET
gujaf-184	70	22	manuscript	manuscript	NOUN
gujaf-184	70	23	based	base	VERB
gujaf-184	70	24	on	on	ADP
gujaf-184	70	25	the	the	DET
gujaf-184	70	26	outcome	outcome	NOUN
gujaf-184	70	27	of	of	ADP
gujaf-184	70	28	the	the	DET
gujaf-184	70	29	double	double	ADJ
gujaf-184	70	30	-	-	PUNCT
gujaf-184	70	31	blind	blind	ADJ
gujaf-184	70	32	peer	peer	NOUN
gujaf-184	70	33	review	review	NOUN
gujaf-184	70	34	.	.	PUNCT
gujaf-184	71	1	those	those	DET
gujaf-184	71	2	authors	author	NOUN
gujaf-184	71	3	whose	whose	DET
gujaf-184	71	4	manuscript	manuscript	NOUN
gujaf-184	71	5	were	be	AUX
gujaf-184	71	6	accepted	accept	VERB
gujaf-184	71	7	for	for	ADP
gujaf-184	71	8	publication	publication	NOUN
gujaf-184	71	9	will	will	AUX
gujaf-184	71	10	be	be	AUX
gujaf-184	71	11	asked	ask	VERB
gujaf-184	71	12	to	to	PART
gujaf-184	71	13	pay	pay	VERB
gujaf-184	71	14	a	a	DET
gujaf-184	71	15	publication	publication	NOUN
gujaf-184	71	16	fee	fee	NOUN
gujaf-184	71	17	,	,	PUNCT
gujaf-184	71	18	after	after	ADP
gujaf-184	71	19	effecting	effect	VERB
gujaf-184	71	20	all	all	DET
gujaf-184	71	21	suggested	suggest	VERB
gujaf-184	71	22	corrections	correction	NOUN
gujaf-184	71	23	and	and	CCONJ
gujaf-184	71	24	changes	change	NOUN
gujaf-184	71	25	made	make	VERB
gujaf-184	71	26	on	on	ADP
gujaf-184	71	27	the	the	DET
gujaf-184	71	28	manuscript	manuscript	NOUN
gujaf-184	71	29	.	.	PUNCT
gujaf-184	72	1	all	all	DET
gujaf-184	72	2	corrected	correct	VERB
gujaf-184	72	3	papers	paper	NOUN
gujaf-184	72	4	returned	return	VERB
gujaf-184	72	5	within	within	ADP
gujaf-184	72	6	the	the	DET
gujaf-184	72	7	specified	specify	VERB
gujaf-184	72	8	time	time	NOUN
gujaf-184	72	9	frame	frame	NOUN
gujaf-184	72	10	will	will	AUX
gujaf-184	72	11	be	be	AUX
gujaf-184	72	12	published	publish	VERB
gujaf-184	72	13	in	in	ADP
gujaf-184	72	14	that	that	DET
gujaf-184	72	15	issue	issue	NOUN
gujaf-184	72	16	.	.	PUNCT
gujaf-184	73	1	payment	payment	NOUN
gujaf-184	73	2	details	detail	NOUN
gujaf-184	73	3	bank	bank	NOUN
gujaf-184	73	4	:	:	PUNCT
gujaf-184	73	5	fcmb	fcmb	PROPN
gujaf-184	73	6	account	account	PROPN
gujaf-184	73	7	number	number	NOUN
gujaf-184	73	8	:	:	PUNCT
gujaf-184	73	9	7278465011	7278465011	NUM
gujaf-184	73	10	account	account	NOUN
gujaf-184	73	11	name	name	NOUN
gujaf-184	73	12	:	:	PUNCT
gujaf-184	73	13	gusau	gusau	PROPN
gujaf-184	73	14	journal	journal	NOUN
gujaf-184	73	15	of	of	ADP
gujaf-184	73	16	accounting	accounting	NOUN
gujaf-184	73	17	and	and	CCONJ
gujaf-184	73	18	finance	finance	NOUN
gujaf-184	73	19	for	for	ADP
gujaf-184	73	20	inquiry	inquiry	NOUN
gujaf-184	73	21	the	the	DET
gujaf-184	73	22	head	head	NOUN
gujaf-184	73	23	,	,	PUNCT
gujaf-184	73	24	department	department	NOUN
gujaf-184	73	25	of	of	ADP
gujaf-184	73	26	accounting	accounting	NOUN
gujaf-184	73	27	and	and	CCONJ
gujaf-184	73	28	finance	finance	NOUN
gujaf-184	73	29	,	,	PUNCT
gujaf-184	73	30	federal	federal	ADJ
gujaf-184	73	31	university	university	NOUN
gujaf-184	73	32	gusau	gusau	PROPN
gujaf-184	73	33	,	,	PUNCT
gujaf-184	73	34	zamfara	zamfara	PROPN
gujaf-184	73	35	state	state	PROPN
gujaf-184	73	36	.	.	PUNCT
gujaf-184	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-184	75	1	+2348069393824	+2348069393824	PRON
gujaf-184	75	2	for	for	ADP
gujaf-184	75	3	more	more	ADJ
gujaf-184	75	4	information	information	NOUN
gujaf-184	75	5	,	,	PUNCT
gujaf-184	75	6	contact	contact	VERB
gujaf-184	75	7	the	the	DET
gujaf-184	75	8	editor	editor	NOUN
gujaf-184	75	9	-	-	PUNCT
gujaf-184	75	10	in	in	ADP
gujaf-184	75	11	-	-	PUNCT
gujaf-184	75	12	chief	chief	NOUN
gujaf-184	75	13	on	on	ADP
gujaf-184	75	14	+2348067766435	+2348067766435	NUM
gujaf-184	75	15	the	the	DET
gujaf-184	75	16	associate	associate	ADJ
gujaf-184	75	17	editor	editor	NOUN
gujaf-184	75	18	on	on	ADP
gujaf-184	75	19	+2348036057525	+2348036057525	NUM
gujaf-184	75	20	or	or	CCONJ
gujaf-184	75	21	visit	visit	VERB
gujaf-184	75	22	our	our	PRON
gujaf-184	75	23	website	website	NOUN
gujaf-184	75	24	on	on	ADP
gujaf-184	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-184	75	26	or	or	CCONJ
gujaf-184	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-184	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-184	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-184	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-184	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-184	76	3	gusau	gusau	ADJ
gujaf-184	76	4	journal	journal	NOUN
gujaf-184	76	5	of	of	ADP
gujaf-184	76	6	accounting	accounting	NOUN
gujaf-184	76	7	and	and	CCONJ
gujaf-184	76	8	finance	finance	NOUN
gujaf-184	76	9	,	,	PUNCT
gujaf-184	76	10	vol	vol	NOUN
gujaf-184	76	11	.	.	PROPN
gujaf-184	77	1	3	3	NUM
gujaf-184	77	2	,	,	PUNCT
gujaf-184	77	3	issue	issue	NOUN
gujaf-184	77	4	3	3	NUM
gujaf-184	77	5	,	,	PUNCT
gujaf-184	77	6	october	october	PROPN
gujaf-184	77	7	,	,	PUNCT
gujaf-184	77	8	2022	2022	NUM
gujaf-184	77	9	ix	ix	ADP
gujaf-184	77	10	contents	content	NOUN
gujaf-184	77	11	capital	capital	NOUN
gujaf-184	77	12	structure	structure	NOUN
gujaf-184	77	13	and	and	CCONJ
gujaf-184	77	14	firm	firm	ADJ
gujaf-184	77	15	financial	financial	ADJ
gujaf-184	77	16	performance	performance	NOUN
gujaf-184	77	17	of	of	ADP
gujaf-184	77	18	listed	list	VERB
gujaf-184	77	19	deposit	deposit	NOUN
gujaf-184	77	20	money	money	NOUN
gujaf-184	77	21	banks	bank	NOUN
gujaf-184	77	22	in	in	ADP
gujaf-184	77	23	nigeria	nigeria	PROPN
gujaf-184	77	24	:	:	PUNCT
gujaf-184	77	25	moderating	moderate	VERB
gujaf-184	77	26	effect	effect	NOUN
gujaf-184	77	27	of	of	ADP
gujaf-184	77	28	board	board	NOUN
gujaf-184	77	29	financial	financial	ADJ
gujaf-184	77	30	literacy	literacy	NOUN
gujaf-184	77	31	anas	anas	PROPN
gujaf-184	77	32	idris	idris	PROPN
gujaf-184	77	33	abdulwahab	abdulwahab	PROPN
gujaf-184	77	34	,	,	PUNCT
gujaf-184	77	35	hussaini	hussaini	PROPN
gujaf-184	77	36	bala	bala	PROPN
gujaf-184	77	37	ph.d	ph.d	PROPN
gujaf-184	77	38	,	,	PUNCT
gujaf-184	77	39	mansur	mansur	PROPN
gujaf-184	77	40	lubabah	lubabah	PROPN
gujaf-184	77	41	kwambo	kwambo	PROPN
gujaf-184	77	42	ph.d	ph.d	PROPN
gujaf-184	77	43	,	,	PUNCT
gujaf-184	77	44	&	&	CCONJ
gujaf-184	77	45	abubakar	abubakar	PROPN
gujaf-184	77	46	adamu	adamu	PROPN
gujaf-184	77	47	1	1	NUM
gujaf-184	77	48	influence	influence	NOUN
gujaf-184	77	49	of	of	ADP
gujaf-184	77	50	socialization	socialization	NOUN
gujaf-184	77	51	on	on	ADP
gujaf-184	77	52	msme	msme	NOUN
gujaf-184	77	53	compliance	compliance	NOUN
gujaf-184	77	54	by	by	ADP
gujaf-184	77	55	mediating	mediate	VERB
gujaf-184	77	56	understanding	understanding	NOUN
gujaf-184	77	57	and	and	CCONJ
gujaf-184	77	58	moderating	moderate	VERB
gujaf-184	77	59	knowledge	knowledge	NOUN
gujaf-184	77	60	of	of	ADP
gujaf-184	77	61	tax	tax	NOUN
gujaf-184	77	62	visits	visit	NOUN
gujaf-184	77	63	yayuk	yayuk	NOUN
gujaf-184	77	64	ngesti	ngesti	PROPN
gujaf-184	77	65	rahayu	rahayu	VERB
gujaf-184	77	66	17	17	NUM
gujaf-184	77	67	does	do	VERB
gujaf-184	77	68	international	international	ADJ
gujaf-184	77	69	financial	financial	ADJ
gujaf-184	77	70	reporting	reporting	NOUN
gujaf-184	77	71	standard	standard	NOUN
gujaf-184	77	72	narrows	narrow	VERB
gujaf-184	77	73	audit	audit	NOUN
gujaf-184	77	74	expectation	expectation	NOUN
gujaf-184	77	75	gap	gap	NOUN
gujaf-184	77	76	?	?	PUNCT
gujaf-184	78	1	musa	musa	PROPN
gujaf-184	78	2	ibrahim	ibrahim	PROPN
gujaf-184	78	3	dauda	dauda	PROPN
gujaf-184	78	4	,	,	PUNCT
gujaf-184	78	5	ibrahim	ibrahim	PROPN
gujaf-184	78	6	adagye	adagye	PROPN
gujaf-184	78	7	dauda	dauda	PROPN
gujaf-184	78	8	,	,	PUNCT
gujaf-184	78	9	phd	phd	NOUN
gujaf-184	78	10	35	35	NUM
gujaf-184	78	11	sustainability	sustainability	NOUN
gujaf-184	78	12	reporting	reporting	NOUN
gujaf-184	78	13	and	and	CCONJ
gujaf-184	78	14	financial	financial	ADJ
gujaf-184	78	15	performance	performance	NOUN
gujaf-184	78	16	of	of	ADP
gujaf-184	78	17	listed	list	VERB
gujaf-184	78	18	manufacturing	manufacturing	NOUN
gujaf-184	78	19	firms	firm	NOUN
gujaf-184	78	20	in	in	ADP
gujaf-184	78	21	nigeria	nigeria	PROPN
gujaf-184	78	22	aiyesan	aiyesan	PROPN
gujaf-184	78	23	,	,	PUNCT
gujaf-184	78	24	olabode	olabode	PROPN
gujaf-184	78	25	olutola	olutola	PROPN
gujaf-184	78	26	ph.d	ph.d	PROPN
gujaf-184	78	27	49	49	NUM
gujaf-184	78	28	firm	firm	ADJ
gujaf-184	78	29	attributes	attribute	NOUN
gujaf-184	78	30	and	and	CCONJ
gujaf-184	78	31	financial	financial	ADJ
gujaf-184	78	32	reporting	reporting	NOUN
gujaf-184	78	33	timeliness	timeliness	NOUN
gujaf-184	78	34	of	of	ADP
gujaf-184	78	35	listed	list	VERB
gujaf-184	78	36	consumer	consumer	NOUN
gujaf-184	78	37	goods	good	NOUN
gujaf-184	78	38	firms	firm	NOUN
gujaf-184	78	39	in	in	ADP
gujaf-184	78	40	nigeria	nigeria	PROPN
gujaf-184	78	41	akume	akume	PROPN
gujaf-184	78	42	james	james	PROPN
gujaf-184	78	43	terkende	terkende	PROPN
gujaf-184	78	44	,	,	PUNCT
gujaf-184	78	45	dele	dele	PROPN
gujaf-184	78	46	ikese	ikese	VERB
gujaf-184	78	47	karim	karim	PROPN
gujaf-184	78	48	67	67	NUM
gujaf-184	78	49	value	value	NOUN
gujaf-184	78	50	relevance	relevance	NOUN
gujaf-184	78	51	of	of	ADP
gujaf-184	78	52	accounting	accounting	NOUN
gujaf-184	78	53	information	information	NOUN
gujaf-184	78	54	for	for	ADP
gujaf-184	78	55	listed	list	VERB
gujaf-184	78	56	financial	financial	ADJ
gujaf-184	78	57	service	service	NOUN
gujaf-184	78	58	firms	firm	NOUN
gujaf-184	78	59	in	in	ADP
gujaf-184	78	60	nigeria	nigeria	PROPN
gujaf-184	78	61	kassim	kassim	PROPN
gujaf-184	78	62	busari	busari	PROPN
gujaf-184	78	63	,	,	PUNCT
gujaf-184	78	64	ishaya	ishaya	PROPN
gujaf-184	78	65	luka	luka	PROPN
gujaf-184	78	66	chechet	chechet	PROPN
gujaf-184	78	67	ph.d	ph.d	PROPN
gujaf-184	78	68	,	,	PUNCT
gujaf-184	78	69	aliyu	aliyu	PROPN
gujaf-184	78	70	ahmed	ahme	VERB
gujaf-184	78	71	abdullahi	abdullahi	PROPN
gujaf-184	78	72	ph.d	ph.d	PROPN
gujaf-184	78	73	,	,	PUNCT
gujaf-184	78	74	&	&	CCONJ
gujaf-184	78	75	ibrahim	ibrahim	PROPN
gujaf-184	78	76	mohammed	mohammed	PROPN
gujaf-184	78	77	ph.d	ph.d	PROPN
gujaf-184	78	78	87	87	NUM
gujaf-184	78	79	nigeria	nigeria	PROPN
gujaf-184	78	80	economic	economic	ADJ
gujaf-184	78	81	growth	growth	NOUN
gujaf-184	78	82	and	and	CCONJ
gujaf-184	78	83	capital	capital	NOUN
gujaf-184	78	84	market	market	NOUN
gujaf-184	78	85	development	development	NOUN
gujaf-184	78	86	:	:	PUNCT
gujaf-184	78	87	does	do	AUX
gujaf-184	78	88	contributory	contributory	NOUN
gujaf-184	78	89	pension	pension	NOUN
gujaf-184	78	90	scheme	scheme	NOUN
gujaf-184	78	91	matter	matter	NOUN
gujaf-184	78	92	?	?	PUNCT
gujaf-184	79	1	akinwumi	akinwumi	PROPN
gujaf-184	79	2	ayorinde	ayorinde	PROPN
gujaf-184	79	3	olutimi	olutimi	PROPN
gujaf-184	79	4	,	,	PUNCT
gujaf-184	79	5	toluwa	toluwa	PROPN
gujaf-184	79	6	celestine	celestine	PROPN
gujaf-184	79	7	oladele	oladele	PROPN
gujaf-184	79	8	ph.d	ph.d	PROPN
gujaf-184	79	9	,	,	PUNCT
gujaf-184	79	10	&	&	CCONJ
gujaf-184	79	11	adeboye	adeboye	ADP
gujaf-184	79	12	emmanuel	emmanuel	PROPN
gujaf-184	79	13	sanmi	sanmi	PROPN
gujaf-184	79	14	101	101	NUM
gujaf-184	79	15	audit	audit	NOUN
gujaf-184	79	16	committee	committee	NOUN
gujaf-184	79	17	and	and	CCONJ
gujaf-184	79	18	financial	financial	ADJ
gujaf-184	79	19	reporting	reporting	NOUN
gujaf-184	79	20	quality	quality	NOUN
gujaf-184	79	21	:	:	PUNCT
gujaf-184	79	22	the	the	DET
gujaf-184	79	23	moderating	moderate	VERB
gujaf-184	79	24	effect	effect	NOUN
gujaf-184	79	25	of	of	ADP
gujaf-184	79	26	board	board	NOUN
gujaf-184	79	27	independence	independence	NOUN
gujaf-184	79	28	of	of	ADP
gujaf-184	79	29	listed	list	VERB
gujaf-184	79	30	deposit	deposit	NOUN
gujaf-184	79	31	money	money	NOUN
gujaf-184	79	32	banks	bank	NOUN
gujaf-184	79	33	in	in	ADP
gujaf-184	79	34	nigeria	nigeria	PROPN
gujaf-184	79	35	kassim	kassim	PROPN
gujaf-184	79	36	yusha’u	yusha’u	PROPN
gujaf-184	79	37	shika	shika	PROPN
gujaf-184	79	38	,	,	PUNCT
gujaf-184	79	39	mark	mark	PROPN
gujaf-184	79	40	david	david	PROPN
gujaf-184	79	41	kantiyok	kantiyok	VERB
gujaf-184	79	42	117	117	NUM
gujaf-184	79	43	gusau	gusau	ADJ
gujaf-184	79	44	journal	journal	NOUN
gujaf-184	79	45	of	of	ADP
gujaf-184	79	46	accounting	accounting	NOUN
gujaf-184	79	47	and	and	CCONJ
gujaf-184	79	48	finance	finance	NOUN
gujaf-184	79	49	,	,	PUNCT
gujaf-184	79	50	vol	vol	NOUN
gujaf-184	79	51	.	.	PROPN
gujaf-184	79	52	3	3	NUM
gujaf-184	79	53	,	,	PUNCT
gujaf-184	79	54	issue	issue	NOUN
gujaf-184	79	55	3	3	NUM
gujaf-184	79	56	,	,	PUNCT
gujaf-184	79	57	october	october	PROPN
gujaf-184	79	58	,	,	PUNCT
gujaf-184	79	59	2022	2022	NUM
gujaf-184	79	60	x	x	SYM
gujaf-184	79	61	determinants	determinant	NOUN
gujaf-184	79	62	of	of	ADP
gujaf-184	79	63	financial	financial	ADJ
gujaf-184	79	64	performance	performance	NOUN
gujaf-184	79	65	of	of	ADP
gujaf-184	79	66	listed	list	VERB
gujaf-184	79	67	deposit	deposit	NOUN
gujaf-184	79	68	money	money	NOUN
gujaf-184	79	69	banks	bank	NOUN
gujaf-184	79	70	in	in	ADP
gujaf-184	79	71	nigeria	nigeria	PROPN
gujaf-184	79	72	mary	mary	PROPN
gujaf-184	79	73	seansu	seansu	PROPN
gujaf-184	79	74	lazarus	lazarus	PROPN
gujaf-184	79	75	,	,	PUNCT
gujaf-184	79	76	nurradden	nurradden	PROPN
gujaf-184	79	77	usman	usman	PROPN
gujaf-184	79	78	miko	miko	PROPN
gujaf-184	79	79	ph.d	ph.d	PROPN
gujaf-184	79	80	,	,	PUNCT
gujaf-184	79	81	&	&	CCONJ
gujaf-184	79	82	saifulahi	saifulahi	PROPN
gujaf-184	79	83	abdullahi	abdullahi	PROPN
gujaf-184	79	84	mazadu	mazadu	PROPN
gujaf-184	79	85	ph.d	ph.d	PROPN
gujaf-184	79	86	140	140	NUM
gujaf-184	79	87	human	human	ADJ
gujaf-184	79	88	resource	resource	NOUN
gujaf-184	79	89	accounting	accounting	NOUN
gujaf-184	79	90	and	and	CCONJ
gujaf-184	79	91	profitability	profitability	NOUN
gujaf-184	79	92	of	of	ADP
gujaf-184	79	93	listed	list	VERB
gujaf-184	79	94	depositmoney	depositmoney	NOUN
gujaf-184	79	95	banks	bank	NOUN
gujaf-184	79	96	in	in	ADP
gujaf-184	79	97	nigeria	nigeria	PROPN
gujaf-184	79	98	ahmad	ahmad	PROPN
gujaf-184	79	99	adamu	adamu	PROPN
gujaf-184	79	100	ibrahim	ibrahim	PROPN
gujaf-184	79	101	,	,	PUNCT
gujaf-184	79	102	ahmad	ahmad	PROPN
gujaf-184	79	103	rufa’i	rufa’i	PROPN
gujaf-184	79	104	adamu	adamu	PROPN
gujaf-184	79	105	,	,	PUNCT
gujaf-184	79	106	fatihu	fatihu	PROPN
gujaf-184	79	107	mahmud	mahmud	PROPN
gujaf-184	79	108	alhassan	alhassan	PROPN
gujaf-184	79	109	&	&	CCONJ
gujaf-184	79	110	muhammad	muhammad	PROPN
gujaf-184	79	111	iliyas	iliyas	PROPN
gujaf-184	79	112	abdulsalam	abdulsalam	PROPN
gujaf-184	79	113	158	158	NUM
gujaf-184	79	114	board	board	NOUN
gujaf-184	79	115	independence	independence	NOUN
gujaf-184	79	116	,	,	PUNCT
gujaf-184	79	117	audit	audit	NOUN
gujaf-184	79	118	effectiveness	effectiveness	NOUN
gujaf-184	79	119	and	and	CCONJ
gujaf-184	79	120	the	the	DET
gujaf-184	79	121	quality	quality	NOUN
gujaf-184	79	122	of	of	ADP
gujaf-184	79	123	reported	report	VERB
gujaf-184	79	124	earnings	earning	NOUN
gujaf-184	79	125	in	in	ADP
gujaf-184	79	126	the	the	DET
gujaf-184	79	127	nigerian	nigerian	ADJ
gujaf-184	79	128	consumer	consumer	NOUN
gujaf-184	79	129	goods	good	NOUN
gujaf-184	79	130	firms	firm	NOUN
gujaf-184	79	131	isah	isah	PROPN
gujaf-184	79	132	shittu	shittu	PROPN
gujaf-184	79	133	ph.d	ph.d	PROPN
gujaf-184	79	134	,	,	PUNCT
gujaf-184	79	135	misbahu	misbahu	PROPN
gujaf-184	79	136	,	,	PUNCT
gujaf-184	79	137	abubakar	abubakar	PROPN
gujaf-184	79	138	muhammad	muhammad	PROPN
gujaf-184	79	139	175	175	NUM
gujaf-184	79	140	impact	impact	NOUN
gujaf-184	79	141	of	of	ADP
gujaf-184	79	142	capital	capital	NOUN
gujaf-184	79	143	structure	structure	NOUN
gujaf-184	79	144	on	on	ADP
gujaf-184	79	145	financial	financial	ADJ
gujaf-184	79	146	performance	performance	NOUN
gujaf-184	79	147	of	of	ADP
gujaf-184	79	148	listed	list	VERB
gujaf-184	79	149	agricultural	agricultural	ADJ
gujaf-184	79	150	companies	company	NOUN
gujaf-184	79	151	in	in	ADP
gujaf-184	79	152	nigeria	nigeria	PROPN
gujaf-184	79	153	ahmad	ahmad	PROPN
gujaf-184	79	154	muhammad	muhammad	PROPN
gujaf-184	79	155	ahmad	ahmad	PROPN
gujaf-184	79	156	,	,	PUNCT
gujaf-184	79	157	shehu	shehu	PROPN
gujaf-184	79	158	usman	usman	PROPN
gujaf-184	79	159	hassan	hassan	PROPN
gujaf-184	79	160	ph.d	ph.d	PROPN
gujaf-184	79	161	.	.	PROPN
gujaf-184	79	162	,	,	PUNCT
gujaf-184	79	163	&	&	CCONJ
gujaf-184	79	164	abubakar	abubakar	PROPN
gujaf-184	79	165	abubakar	abubakar	PROPN
gujaf-184	79	166	192	192	NUM
gujaf-184	79	167	trade	trade	NOUN
gujaf-184	79	168	oriented	orient	VERB
gujaf-184	79	169	money	money	NOUN
gujaf-184	79	170	laundering	laundering	NOUN
gujaf-184	79	171	and	and	CCONJ
gujaf-184	79	172	era	era	NOUN
gujaf-184	79	173	of	of	ADP
gujaf-184	79	174	cybersecurity	cybersecurity	NOUN
gujaf-184	79	175	tax	tax	NOUN
gujaf-184	79	176	evasion	evasion	NOUN
gujaf-184	79	177	in	in	ADP
gujaf-184	79	178	nigeria	nigeria	PROPN
gujaf-184	79	179	oluwayemi	oluwayemi	PROPN
gujaf-184	79	180	joseph	joseph	PROPN
gujaf-184	79	181	kayode	kayode	PROPN
gujaf-184	79	182	,	,	PUNCT
gujaf-184	79	183	adewole	adewole	PROPN
gujaf-184	79	184	joseph	joseph	PROPN
gujaf-184	79	185	adeyinka	adeyinka	PROPN
gujaf-184	79	186	ph.d	ph.d	PROPN
gujaf-184	79	187	,	,	PUNCT
gujaf-184	79	188	adewale	adewale	PROPN
gujaf-184	79	189	abass	abass	PROPN
gujaf-184	79	190	adekunle	adekunle	PROPN
gujaf-184	79	191	&	&	CCONJ
gujaf-184	79	192	kadiri	kadiri	PROPN
gujaf-184	79	193	kayode	kayode	PROPN
gujaf-184	79	194	ph.d	ph.d	PROPN
gujaf-184	79	195	205	205	NUM
gujaf-184	79	196	effect	effect	NOUN
gujaf-184	79	197	of	of	ADP
gujaf-184	79	198	females	female	NOUN
gujaf-184	79	199	in	in	ADP
gujaf-184	79	200	the	the	DET
gujaf-184	79	201	boardroom	boardroom	NOUN
gujaf-184	79	202	on	on	ADP
gujaf-184	79	203	corporate	corporate	ADJ
gujaf-184	79	204	sustainability	sustainability	NOUN
gujaf-184	79	205	reporting	report	VERB
gujaf-184	79	206	salami	salami	ADJ
gujaf-184	79	207	suleiman	suleiman	PROPN
gujaf-184	79	208	ph	ph	PROPN
gujaf-184	79	209	.	.	PROPN
gujaf-184	80	1	d	d	X
gujaf-184	80	2	,	,	PUNCT
gujaf-184	80	3	olanrewaju	olanrewaju	ADJ
gujaf-184	80	4	atanda	atanda	PROPN
gujaf-184	80	5	aliu	aliu	PROPN
gujaf-184	80	6	ph.d	ph.d	PROPN
gujaf-184	80	7	224	224	NUM
gujaf-184	80	8	gusau	gusau	ADJ
gujaf-184	80	9	journal	journal	NOUN
gujaf-184	80	10	of	of	ADP
gujaf-184	80	11	accounting	accounting	NOUN
gujaf-184	80	12	and	and	CCONJ
gujaf-184	80	13	finance	finance	NOUN
gujaf-184	80	14	,	,	PUNCT
gujaf-184	80	15	vol	vol	NOUN
gujaf-184	80	16	.	.	PROPN
gujaf-184	81	1	3	3	NUM
gujaf-184	81	2	,	,	PUNCT
gujaf-184	81	3	issue	issue	NOUN
gujaf-184	81	4	3	3	NUM
gujaf-184	81	5	,	,	PUNCT
gujaf-184	81	6	october	october	PROPN
gujaf-184	81	7	,	,	PUNCT
gujaf-184	81	8	2022	2022	NUM
gujaf-184	81	9	117	117	NUM
gujaf-184	81	10	audit	audit	NOUN
gujaf-184	81	11	committee	committee	NOUN
gujaf-184	81	12	and	and	CCONJ
gujaf-184	81	13	financial	financial	ADJ
gujaf-184	81	14	reporting	reporting	NOUN
gujaf-184	81	15	quality	quality	NOUN
gujaf-184	81	16	:	:	PUNCT
gujaf-184	81	17	the	the	DET
gujaf-184	81	18	moderating	moderate	VERB
gujaf-184	81	19	effect	effect	NOUN
gujaf-184	81	20	of	of	ADP
gujaf-184	81	21	board	board	NOUN
gujaf-184	81	22	independence	independence	NOUN
gujaf-184	81	23	of	of	ADP
gujaf-184	81	24	listed	list	VERB
gujaf-184	81	25	deposit	deposit	NOUN
gujaf-184	81	26	money	money	NOUN
gujaf-184	81	27	banks	bank	NOUN
gujaf-184	81	28	in	in	ADP
gujaf-184	81	29	nigeria	nigeria	PROPN
gujaf-184	81	30	kassim	kassim	PROPN
gujaf-184	81	31	yusha’u	yusha’u	PROPN
gujaf-184	81	32	shika	shika	PROPN
gujaf-184	81	33	department	department	PROPN
gujaf-184	81	34	of	of	ADP
gujaf-184	81	35	accounting	accounting	PROPN
gujaf-184	81	36	,	,	PUNCT
gujaf-184	81	37	nuhu	nuhu	NOUN
gujaf-184	81	38	bamalli	bamalli	PROPN
gujaf-184	81	39	polytechnic	polytechnic	PROPN
gujaf-184	81	40	,	,	PUNCT
gujaf-184	81	41	zaria	zaria	PROPN
gujaf-184	81	42	+2348035971815	+2348035971815	NOUN
gujaf-184	81	43	;	;	PUNCT
gujaf-184	82	1	kassimyushau@gmail.com	kassimyushau@gmail.com	X
gujaf-184	82	2	mark	mark	PROPN
gujaf-184	82	3	david	david	PROPN
gujaf-184	82	4	kantiyok	kantiyok	PROPN
gujaf-184	82	5	department	department	PROPN
gujaf-184	82	6	of	of	ADP
gujaf-184	82	7	accounting	accounting	PROPN
gujaf-184	82	8	,	,	PUNCT
gujaf-184	82	9	nuhu	nuhu	NOUN
gujaf-184	82	10	bamalli	bamalli	PROPN
gujaf-184	82	11	polytechnic	polytechnic	ADJ
gujaf-184	82	12	,	,	PUNCT
gujaf-184	82	13	zaria	zaria	NOUN
gujaf-184	82	14	+2347030149975	+2347030149975	NOUN
gujaf-184	82	15	;	;	PUNCT
gujaf-184	82	16	markkantiyok@gmail.com	markkantiyok@gmail.com	X
gujaf-184	82	17	abstract	abstract	NOUN
gujaf-184	82	18	the	the	DET
gujaf-184	82	19	widely	widely	ADV
gujaf-184	82	20	publicized	publicize	VERB
gujaf-184	82	21	corporate	corporate	ADJ
gujaf-184	82	22	accounting	accounting	NOUN
gujaf-184	82	23	scandals	scandal	NOUN
gujaf-184	82	24	perpetrated	perpetrate	VERB
gujaf-184	82	25	under	under	ADP
gujaf-184	82	26	the	the	DET
gujaf-184	82	27	watchful	watchful	ADJ
gujaf-184	82	28	eye	eye	NOUN
gujaf-184	82	29	of	of	ADP
gujaf-184	82	30	audit	audit	NOUN
gujaf-184	82	31	committee	committee	NOUN
gujaf-184	82	32	despite	despite	SCONJ
gujaf-184	82	33	their	their	PRON
gujaf-184	82	34	roles	role	NOUN
gujaf-184	82	35	and	and	CCONJ
gujaf-184	82	36	function	function	NOUN
gujaf-184	82	37	-	-	PUNCT
gujaf-184	82	38	ns	ns	ADJ
gujaf-184	82	39	in	in	ADP
gujaf-184	82	40	financial	financial	ADJ
gujaf-184	82	41	reporting	reporting	NOUN
gujaf-184	82	42	processes	process	NOUN
gujaf-184	82	43	,	,	PUNCT
gujaf-184	82	44	casts	cast	VERB
gujaf-184	82	45	doubt	doubt	NOUN
gujaf-184	82	46	in	in	ADP
gujaf-184	82	47	the	the	DET
gujaf-184	82	48	minds	mind	NOUN
gujaf-184	82	49	of	of	ADP
gujaf-184	82	50	users	user	NOUN
gujaf-184	82	51	on	on	ADP
gujaf-184	82	52	its	its	PRON
gujaf-184	82	53	relevance	relevance	NOUN
gujaf-184	82	54	and	and	CCONJ
gujaf-184	82	55	credibility	credibility	NOUN
gujaf-184	82	56	.	.	PUNCT
gujaf-184	83	1	this	this	DET
gujaf-184	83	2	study	study	NOUN
gujaf-184	83	3	examines	examine	VERB
gujaf-184	83	4	the	the	DET
gujaf-184	83	5	moderating	moderate	VERB
gujaf-184	83	6	role	role	NOUN
gujaf-184	83	7	of	of	ADP
gujaf-184	83	8	board	board	NOUN
gujaf-184	83	9	independence	independence	NOUN
gujaf-184	83	10	on	on	ADP
gujaf-184	83	11	the	the	DET
gujaf-184	83	12	relationship	relationship	NOUN
gujaf-184	83	13	between	between	ADP
gujaf-184	83	14	audit	audit	NOUN
gujaf-184	83	15	committee	committee	NOUN
gujaf-184	83	16	and	and	CCONJ
gujaf-184	83	17	financial	financial	ADJ
gujaf-184	83	18	reporting	reporting	NOUN
gujaf-184	83	19	quality	quality	NOUN
gujaf-184	83	20	of	of	ADP
gujaf-184	83	21	listed	list	VERB
gujaf-184	83	22	nigerian	nigerian	ADJ
gujaf-184	83	23	deposit	deposit	NOUN
gujaf-184	83	24	money	money	NOUN
gujaf-184	83	25	banks	bank	NOUN
gujaf-184	83	26	from	from	ADP
gujaf-184	83	27	2012	2012	NUM
gujaf-184	83	28	to	to	ADP
gujaf-184	83	29	2021	2021	NUM
gujaf-184	83	30	.	.	PUNCT
gujaf-184	84	1	the	the	DET
gujaf-184	84	2	study	study	NOUN
gujaf-184	84	3	utilized	utilize	VERB
gujaf-184	84	4	correlation	correlation	NOUN
gujaf-184	84	5	research	research	NOUN
gujaf-184	84	6	design	design	NOUN
gujaf-184	84	7	,	,	PUNCT
gujaf-184	84	8	extracted	extract	VERB
gujaf-184	84	9	secondary	secondary	ADJ
gujaf-184	84	10	data	datum	NOUN
gujaf-184	84	11	and	and	CCONJ
gujaf-184	84	12	ols	ol	NOUN
gujaf-184	84	13	multiple	multiple	ADJ
gujaf-184	84	14	regression	regression	NOUN
gujaf-184	84	15	for	for	ADP
gujaf-184	84	16	analysis	analysis	NOUN
gujaf-184	84	17	.	.	PUNCT
gujaf-184	85	1	the	the	DET
gujaf-184	85	2	finding	finding	NOUN
gujaf-184	85	3	reveals	reveal	VERB
gujaf-184	85	4	that	that	SCONJ
gujaf-184	85	5	board	board	NOUN
gujaf-184	85	6	independence	independence	NOUN
gujaf-184	85	7	has	have	VERB
gujaf-184	85	8	a	a	DET
gujaf-184	85	9	significant	significant	ADJ
gujaf-184	85	10	negative	negative	ADJ
gujaf-184	85	11	moderating	moderate	VERB
gujaf-184	85	12	effect	effect	NOUN
gujaf-184	85	13	on	on	ADP
gujaf-184	85	14	audit	audit	NOUN
gujaf-184	85	15	committee	committee	NOUN
gujaf-184	85	16	characteristics	characteristic	NOUN
gujaf-184	85	17	and	and	CCONJ
gujaf-184	85	18	financial	financial	ADJ
gujaf-184	85	19	reporting	reporting	NOUN
gujaf-184	85	20	quality	quality	NOUN
gujaf-184	85	21	represented	represent	VERB
gujaf-184	85	22	by	by	ADP
gujaf-184	85	23	discretionary	discretionary	ADJ
gujaf-184	85	24	loan	loan	NOUN
gujaf-184	85	25	loss	loss	NOUN
gujaf-184	85	26	provision	provision	NOUN
gujaf-184	85	27	,	,	PUNCT
gujaf-184	85	28	thereby	thereby	ADV
gujaf-184	85	29	strengthen	strengthen	VERB
gujaf-184	85	30	the	the	DET
gujaf-184	85	31	nexus	nexus	NOUN
gujaf-184	85	32	.	.	PUNCT
gujaf-184	86	1	based	base	VERB
gujaf-184	86	2	on	on	ADP
gujaf-184	86	3	the	the	DET
gujaf-184	86	4	findings	finding	NOUN
gujaf-184	86	5	,	,	PUNCT
gujaf-184	86	6	the	the	DET
gujaf-184	86	7	study	study	NOUN
gujaf-184	86	8	recommends	recommend	VERB
gujaf-184	86	9	the	the	DET
gujaf-184	86	10	appointment	appointment	NOUN
gujaf-184	86	11	of	of	ADP
gujaf-184	86	12	more	more	ADJ
gujaf-184	86	13	outside	outside	ADJ
gujaf-184	86	14	directors	director	NOUN
gujaf-184	86	15	,	,	PUNCT
gujaf-184	86	16	holding	hold	VERB
gujaf-184	86	17	strategic	strategic	ADJ
gujaf-184	86	18	regular	regular	ADJ
gujaf-184	86	19	meeting	meeting	NOUN
gujaf-184	86	20	and	and	CCONJ
gujaf-184	86	21	appointment	appointment	NOUN
gujaf-184	86	22	of	of	ADP
gujaf-184	86	23	members	member	NOUN
gujaf-184	86	24	with	with	ADP
gujaf-184	86	25	financial	financial	ADJ
gujaf-184	86	26	expertise	expertise	NOUN
gujaf-184	86	27	into	into	ADP
gujaf-184	86	28	the	the	DET
gujaf-184	86	29	audit	audit	NOUN
gujaf-184	86	30	committee	committee	NOUN
gujaf-184	86	31	to	to	PART
gujaf-184	86	32	guarantee	guarantee	VERB
gujaf-184	86	33	independence	independence	NOUN
gujaf-184	86	34	,	,	PUNCT
gujaf-184	86	35	assure	assure	VERB
gujaf-184	86	36	discussion	discussion	NOUN
gujaf-184	86	37	and	and	CCONJ
gujaf-184	86	38	handling	handling	NOUN
gujaf-184	86	39	of	of	ADP
gujaf-184	86	40	complex	complex	ADJ
gujaf-184	86	41	financial	financial	ADJ
gujaf-184	86	42	issues	issue	NOUN
gujaf-184	86	43	which	which	PRON
gujaf-184	86	44	would	would	AUX
gujaf-184	86	45	improve	improve	VERB
gujaf-184	86	46	the	the	DET
gujaf-184	86	47	financial	financial	ADJ
gujaf-184	86	48	reporting	reporting	NOUN
gujaf-184	86	49	quality	quality	NOUN
gujaf-184	86	50	.	.	PUNCT
gujaf-184	87	1	keywords	keyword	NOUN
gujaf-184	87	2	:	:	PUNCT
gujaf-184	87	3	discretionary	discretionary	ADJ
gujaf-184	87	4	loan	loan	NOUN
gujaf-184	87	5	loss	loss	NOUN
gujaf-184	87	6	provision	provision	NOUN
gujaf-184	87	7	,	,	PUNCT
gujaf-184	87	8	financial	financial	ADJ
gujaf-184	87	9	reporting	reporting	NOUN
gujaf-184	87	10	quality	quality	NOUN
gujaf-184	87	11	,	,	PUNCT
gujaf-184	87	12	audit	audit	NOUN
gujaf-184	87	13	committee	committee	NOUN
gujaf-184	87	14	attributes	attribute	VERB
gujaf-184	87	15	,	,	PUNCT
gujaf-184	87	16	deposit	deposit	NOUN
gujaf-184	87	17	money	money	NOUN
gujaf-184	87	18	banks	bank	NOUN
gujaf-184	87	19	.	.	PUNCT
gujaf-184	88	1	doi	doi	NOUN
gujaf-184	88	2	:	:	PUNCT
gujaf-184	88	3	https://doi.org/10.57233/gujaf	https://doi.org/10.57233/gujaf	PROPN
gujaf-184	88	4	.	.	PUNCT
gujaf-184	89	1	v3i3.184	v3i3.184	ADP
gujaf-184	89	2	1	1	NUM
gujaf-184	89	3	.	.	PUNCT
gujaf-184	89	4	introduction	introduction	NOUN
gujaf-184	89	5	provision	provision	NOUN
gujaf-184	89	6	of	of	ADP
gujaf-184	89	7	financial	financial	ADJ
gujaf-184	89	8	reports	report	NOUN
gujaf-184	89	9	is	be	AUX
gujaf-184	89	10	one	one	NUM
gujaf-184	89	11	of	of	ADP
gujaf-184	89	12	the	the	DET
gujaf-184	89	13	prime	prime	ADJ
gujaf-184	89	14	responsibilities	responsibility	NOUN
gujaf-184	89	15	of	of	ADP
gujaf-184	89	16	management	management	NOUN
gujaf-184	89	17	which	which	PRON
gujaf-184	89	18	enables	enable	VERB
gujaf-184	89	19	them	they	PRON
gujaf-184	89	20	give	give	VERB
gujaf-184	89	21	report	report	NOUN
gujaf-184	89	22	of	of	ADP
gujaf-184	89	23	their	their	PRON
gujaf-184	89	24	stewardship	stewardship	NOUN
gujaf-184	89	25	.	.	PUNCT
gujaf-184	90	1	financial	financial	ADJ
gujaf-184	90	2	reports	report	NOUN
gujaf-184	90	3	provide	provide	VERB
gujaf-184	90	4	the	the	DET
gujaf-184	90	5	needed	need	VERB
gujaf-184	90	6	information	information	NOUN
gujaf-184	90	7	to	to	ADP
gujaf-184	90	8	stakeholders	stakeholder	NOUN
gujaf-184	90	9	on	on	ADP
gujaf-184	90	10	the	the	DET
gujaf-184	90	11	operational	operational	ADJ
gujaf-184	90	12	and	and	CCONJ
gujaf-184	90	13	financial	financial	ADJ
gujaf-184	90	14	activities	activity	NOUN
gujaf-184	90	15	of	of	ADP
gujaf-184	90	16	the	the	DET
gujaf-184	90	17	firm	firm	NOUN
gujaf-184	90	18	.	.	PUNCT
gujaf-184	91	1	it	it	PRON
gujaf-184	91	2	therefore	therefore	ADV
gujaf-184	91	3	,	,	PUNCT
gujaf-184	91	4	becomes	become	VERB
gujaf-184	91	5	imperative	imperative	ADJ
gujaf-184	91	6	for	for	ADP
gujaf-184	91	7	users	user	NOUN
gujaf-184	91	8	of	of	ADP
gujaf-184	91	9	financial	financial	ADJ
gujaf-184	91	10	reports	report	NOUN
gujaf-184	91	11	not	not	PART
gujaf-184	91	12	to	to	PART
gujaf-184	91	13	disregard	disregard	VERB
gujaf-184	91	14	its	its	PRON
gujaf-184	91	15	quality	quality	NOUN
gujaf-184	91	16	for	for	ADP
gujaf-184	91	17	better	well	ADJ
gujaf-184	91	18	resources	resource	NOUN
gujaf-184	91	19	allocation	allocation	NOUN
gujaf-184	91	20	,	,	PUNCT
gujaf-184	91	21	economic	economic	ADJ
gujaf-184	91	22	and	and	CCONJ
gujaf-184	91	23	investment	investment	NOUN
gujaf-184	91	24	decisions	decision	NOUN
gujaf-184	91	25	(	(	PUNCT
gujaf-184	91	26	aifuwa	aifuwa	INTJ
gujaf-184	91	27	,	,	PUNCT
gujaf-184	91	28	embele	embele	PROPN
gujaf-184	91	29	&	&	CCONJ
gujaf-184	91	30	saidu	saidu	PROPN
gujaf-184	91	31	,	,	PUNCT
gujaf-184	91	32	2018	2018	NUM
gujaf-184	91	33	)	)	PUNCT
gujaf-184	91	34	.	.	PUNCT
gujaf-184	92	1	shareholders	shareholder	NOUN
gujaf-184	92	2	freely	freely	ADV
gujaf-184	92	3	entrusted	entrust	VERB
gujaf-184	92	4	their	their	PRON
gujaf-184	92	5	resources	resource	NOUN
gujaf-184	92	6	to	to	ADP
gujaf-184	92	7	managers	manager	NOUN
gujaf-184	92	8	on	on	ADP
gujaf-184	92	9	the	the	DET
gujaf-184	92	10	pledge	pledge	NOUN
gujaf-184	92	11	that	that	SCONJ
gujaf-184	92	12	the	the	DET
gujaf-184	92	13	self	self	NOUN
gujaf-184	92	14	-	-	PUNCT
gujaf-184	92	15	serving	serve	VERB
gujaf-184	92	16	managers	manager	NOUN
gujaf-184	92	17	will	will	AUX
gujaf-184	92	18	apply	apply	VERB
gujaf-184	92	19	their	their	PRON
gujaf-184	92	20	discretionary	discretionary	ADJ
gujaf-184	92	21	mailto:kassimyushau@gmail.com	mailto:kassimyushau@gmail.com	X
gujaf-184	92	22	mailto:markkantiyok@gmail.com	mailto:markkantiyok@gmail.com	X
gujaf-184	93	1	https://doi.org/10.57233/gujaf.%20v3i3.184	https://doi.org/10.57233/gujaf.%20v3i3.184	PROPN
gujaf-184	93	2	gusau	gusau	ADJ
gujaf-184	93	3	journal	journal	NOUN
gujaf-184	93	4	of	of	ADP
gujaf-184	93	5	accounting	accounting	NOUN
gujaf-184	93	6	and	and	CCONJ
gujaf-184	93	7	finance	finance	NOUN
gujaf-184	93	8	,	,	PUNCT
gujaf-184	93	9	vol	vol	NOUN
gujaf-184	93	10	.	.	PROPN
gujaf-184	93	11	3	3	NUM
gujaf-184	93	12	,	,	PUNCT
gujaf-184	93	13	issue	issue	NOUN
gujaf-184	93	14	3	3	NUM
gujaf-184	93	15	,	,	PUNCT
gujaf-184	93	16	october	october	PROPN
gujaf-184	93	17	,	,	PUNCT
gujaf-184	93	18	2022	2022	NUM
gujaf-184	93	19	118	118	NUM
gujaf-184	93	20	rights	right	NOUN
gujaf-184	93	21	suitably	suitably	ADV
gujaf-184	93	22	to	to	PART
gujaf-184	93	23	achieve	achieve	VERB
gujaf-184	93	24	shareholders	shareholder	NOUN
gujaf-184	93	25	’	’	PART
gujaf-184	93	26	wealth	wealth	NOUN
gujaf-184	93	27	maximization	maximization	NOUN
gujaf-184	93	28	objective	objective	NOUN
gujaf-184	93	29	(	(	PUNCT
gujaf-184	93	30	junaidu	junaidu	PROPN
gujaf-184	93	31	&	&	CCONJ
gujaf-184	93	32	saheed	sahee	VERB
gujaf-184	93	33	,	,	PUNCT
gujaf-184	93	34	2014	2014	NUM
gujaf-184	93	35	)	)	PUNCT
gujaf-184	93	36	.	.	PUNCT
gujaf-184	94	1	the	the	DET
gujaf-184	94	2	preparation	preparation	NOUN
gujaf-184	94	3	and	and	CCONJ
gujaf-184	94	4	presentation	presentation	NOUN
gujaf-184	94	5	of	of	ADP
gujaf-184	94	6	annual	annual	ADJ
gujaf-184	94	7	reports	report	NOUN
gujaf-184	94	8	in	in	ADP
gujaf-184	94	9	line	line	NOUN
gujaf-184	94	10	with	with	ADP
gujaf-184	94	11	pertinent	pertinent	ADJ
gujaf-184	94	12	laws	law	NOUN
gujaf-184	94	13	is	be	AUX
gujaf-184	94	14	the	the	DET
gujaf-184	94	15	responsibility	responsibility	NOUN
gujaf-184	94	16	of	of	ADP
gujaf-184	94	17	the	the	DET
gujaf-184	94	18	managers	manager	NOUN
gujaf-184	94	19	of	of	ADP
gujaf-184	94	20	an	an	DET
gujaf-184	94	21	entity	entity	NOUN
gujaf-184	94	22	in	in	ADP
gujaf-184	94	23	each	each	DET
gujaf-184	94	24	financial	financial	ADJ
gujaf-184	94	25	year	year	NOUN
gujaf-184	94	26	.	.	PUNCT
gujaf-184	95	1	the	the	DET
gujaf-184	95	2	accounting	accounting	NOUN
gujaf-184	95	3	standards	standard	NOUN
gujaf-184	95	4	guiding	guide	VERB
gujaf-184	95	5	the	the	DET
gujaf-184	95	6	preparation	preparation	NOUN
gujaf-184	95	7	and	and	CCONJ
gujaf-184	95	8	presentation	presentation	NOUN
gujaf-184	95	9	of	of	ADP
gujaf-184	95	10	financial	financial	ADJ
gujaf-184	95	11	reports	report	NOUN
gujaf-184	95	12	and	and	CCONJ
gujaf-184	95	13	accounts	account	NOUN
gujaf-184	95	14	accorded	accord	VERB
gujaf-184	95	15	the	the	DET
gujaf-184	95	16	managers	manager	NOUN
gujaf-184	95	17	the	the	DET
gujaf-184	95	18	room	room	NOUN
gujaf-184	95	19	to	to	PART
gujaf-184	95	20	make	make	VERB
gujaf-184	95	21	independent	independent	ADJ
gujaf-184	95	22	valuation	valuation	NOUN
gujaf-184	95	23	.	.	PUNCT
gujaf-184	96	1	however	however	ADV
gujaf-184	96	2	,	,	PUNCT
gujaf-184	96	3	sometimes	sometimes	ADV
gujaf-184	96	4	managers	manager	NOUN
gujaf-184	96	5	capitalize	capitalize	VERB
gujaf-184	96	6	on	on	ADP
gujaf-184	96	7	these	these	DET
gujaf-184	96	8	flexibilities	flexibility	NOUN
gujaf-184	96	9	inherent	inherent	ADJ
gujaf-184	96	10	in	in	ADP
gujaf-184	96	11	the	the	DET
gujaf-184	96	12	standards	standard	NOUN
gujaf-184	96	13	and	and	CCONJ
gujaf-184	96	14	general	general	ADJ
gujaf-184	96	15	principles	principle	NOUN
gujaf-184	96	16	to	to	PART
gujaf-184	96	17	apply	apply	VERB
gujaf-184	96	18	personal	personal	ADJ
gujaf-184	96	19	discretion	discretion	NOUN
gujaf-184	96	20	and	and	CCONJ
gujaf-184	96	21	make	make	VERB
gujaf-184	96	22	some	some	DET
gujaf-184	96	23	accounting	accounting	NOUN
gujaf-184	96	24	valuation	valuation	NOUN
gujaf-184	96	25	that	that	PRON
gujaf-184	96	26	may	may	AUX
gujaf-184	96	27	be	be	AUX
gujaf-184	96	28	harmful	harmful	ADJ
gujaf-184	96	29	to	to	ADP
gujaf-184	96	30	the	the	DET
gujaf-184	96	31	quality	quality	NOUN
gujaf-184	96	32	of	of	ADP
gujaf-184	96	33	financial	financial	ADJ
gujaf-184	96	34	statements	statement	NOUN
gujaf-184	96	35	(	(	PUNCT
gujaf-184	96	36	mehdi	mehdi	PROPN
gujaf-184	96	37	,	,	PUNCT
gujaf-184	96	38	yasser	yasser	PROPN
gujaf-184	96	39	and	and	CCONJ
gujaf-184	96	40	ahmad	ahmad	PROPN
gujaf-184	96	41	,	,	PUNCT
gujaf-184	96	42	2021	2021	NUM
gujaf-184	96	43	)	)	PUNCT
gujaf-184	96	44	.	.	PUNCT
gujaf-184	97	1	this	this	PRON
gujaf-184	97	2	is	be	AUX
gujaf-184	97	3	mostly	mostly	ADV
gujaf-184	97	4	motivated	motivate	VERB
gujaf-184	97	5	either	either	ADV
gujaf-184	97	6	to	to	PART
gujaf-184	97	7	save	save	VERB
gujaf-184	97	8	their	their	PRON
gujaf-184	97	9	career	career	NOUN
gujaf-184	97	10	or	or	CCONJ
gujaf-184	97	11	for	for	ADP
gujaf-184	97	12	compensation	compensation	NOUN
gujaf-184	97	13	reasons	reason	NOUN
gujaf-184	97	14	(	(	PUNCT
gujaf-184	97	15	ekanayake	ekanayake	NOUN
gujaf-184	97	16	,	,	PUNCT
gujaf-184	97	17	2021	2021	NUM
gujaf-184	97	18	)	)	PUNCT
gujaf-184	97	19	.	.	PUNCT
gujaf-184	98	1	the	the	DET
gujaf-184	98	2	acts	act	NOUN
gujaf-184	98	3	altered	alter	VERB
gujaf-184	98	4	the	the	DET
gujaf-184	98	5	true	true	ADJ
gujaf-184	98	6	financial	financial	ADJ
gujaf-184	98	7	position	position	NOUN
gujaf-184	98	8	and	and	CCONJ
gujaf-184	98	9	misguide	misguide	VERB
gujaf-184	98	10	the	the	DET
gujaf-184	98	11	interested	interested	ADJ
gujaf-184	98	12	users	user	NOUN
gujaf-184	98	13	while	while	SCONJ
gujaf-184	98	14	making	make	VERB
gujaf-184	98	15	relevant	relevant	ADJ
gujaf-184	98	16	decision	decision	NOUN
gujaf-184	98	17	(	(	PUNCT
gujaf-184	98	18	aifuwa	aifuwa	PROPN
gujaf-184	98	19	et	et	PROPN
gujaf-184	98	20	al	al	PROPN
gujaf-184	98	21	,	,	PUNCT
gujaf-184	98	22	2018	2018	NUM
gujaf-184	98	23	)	)	PUNCT
gujaf-184	98	24	.	.	PUNCT
gujaf-184	99	1	the	the	DET
gujaf-184	99	2	consequence	consequence	NOUN
gujaf-184	99	3	resulted	result	VERB
gujaf-184	99	4	to	to	ADP
gujaf-184	99	5	the	the	DET
gujaf-184	99	6	fall	fall	NOUN
gujaf-184	99	7	down	down	ADP
gujaf-184	99	8	of	of	ADP
gujaf-184	99	9	several	several	ADJ
gujaf-184	99	10	renowned	renowned	ADJ
gujaf-184	99	11	corporations	corporation	NOUN
gujaf-184	99	12	such	such	ADJ
gujaf-184	99	13	as	as	ADP
gujaf-184	99	14	;	;	PUNCT
gujaf-184	99	15	enron	enron	PROPN
gujaf-184	99	16	corporation	corporation	PROPN
gujaf-184	99	17	,	,	PUNCT
gujaf-184	99	18	tyco	tyco	PROPN
gujaf-184	99	19	,	,	PUNCT
gujaf-184	99	20	xerox	xerox	PROPN
gujaf-184	99	21	and	and	CCONJ
gujaf-184	99	22	worldcom	worldcom	PROPN
gujaf-184	99	23	in	in	ADP
gujaf-184	99	24	the	the	DET
gujaf-184	99	25	u.s	u.s	PROPN
gujaf-184	99	26	and	and	CCONJ
gujaf-184	99	27	cardbury	cardbury	PROPN
gujaf-184	99	28	plc	plc	PROPN
gujaf-184	99	29	and	and	CCONJ
gujaf-184	99	30	oceanic	oceanic	PROPN
gujaf-184	99	31	bank	bank	PROPN
gujaf-184	99	32	plc	plc	PROPN
gujaf-184	99	33	in	in	ADP
gujaf-184	99	34	nigeria	nigeria	PROPN
gujaf-184	99	35	.	.	PUNCT
gujaf-184	100	1	hence	hence	ADV
gujaf-184	100	2	,	,	PUNCT
gujaf-184	100	3	several	several	ADJ
gujaf-184	100	4	measures	measure	NOUN
gujaf-184	100	5	were	be	AUX
gujaf-184	100	6	taken	take	VERB
gujaf-184	100	7	to	to	PART
gujaf-184	100	8	prevent	prevent	VERB
gujaf-184	100	9	occurrences	occurrence	NOUN
gujaf-184	100	10	such	such	ADJ
gujaf-184	100	11	as	as	ADP
gujaf-184	100	12	establishment	establishment	NOUN
gujaf-184	100	13	of	of	ADP
gujaf-184	100	14	the	the	DET
gujaf-184	100	15	audit	audit	NOUN
gujaf-184	100	16	attributes	attribute	NOUN
gujaf-184	100	17	(	(	PUNCT
gujaf-184	100	18	audit	audit	NOUN
gujaf-184	100	19	committee	committee	NOUN
gujaf-184	100	20	independence	independence	NOUN
gujaf-184	100	21	,	,	PUNCT
gujaf-184	100	22	meetings	meeting	NOUN
gujaf-184	100	23	,	,	PUNCT
gujaf-184	100	24	size	size	NOUN
gujaf-184	100	25	,	,	PUNCT
gujaf-184	100	26	financial	financial	ADJ
gujaf-184	100	27	expertise	expertise	NOUN
gujaf-184	100	28	,	,	PUNCT
gujaf-184	100	29	etc	etc	X
gujaf-184	100	30	)	)	PUNCT
gujaf-184	100	31	.	.	PUNCT
gujaf-184	101	1	nevertheless	nevertheless	ADV
gujaf-184	101	2	,	,	PUNCT
gujaf-184	101	3	the	the	DET
gujaf-184	101	4	trend	trend	NOUN
gujaf-184	101	5	nervously	nervously	ADV
gujaf-184	101	6	continues	continue	VERB
gujaf-184	101	7	.	.	PUNCT
gujaf-184	102	1	other	other	ADJ
gujaf-184	102	2	newly	newly	ADV
gujaf-184	102	3	widely	widely	ADV
gujaf-184	102	4	broadcast	broadcast	VERB
gujaf-184	102	5	accounting	accounting	NOUN
gujaf-184	102	6	scandals	scandal	NOUN
gujaf-184	102	7	,	,	PUNCT
gujaf-184	102	8	such	such	ADJ
gujaf-184	102	9	as	as	ADP
gujaf-184	102	10	the	the	DET
gujaf-184	102	11	case	case	NOUN
gujaf-184	102	12	of	of	ADP
gujaf-184	102	13	wirecard	wirecard	NOUN
gujaf-184	102	14	(	(	PUNCT
gujaf-184	102	15	germany	germany	PROPN
gujaf-184	102	16	)	)	PUNCT
gujaf-184	102	17	in	in	ADP
gujaf-184	102	18	2020	2020	NUM
gujaf-184	102	19	,	,	PUNCT
gujaf-184	102	20	patisserie	patisserie	ADJ
gujaf-184	102	21	holdings	holding	NOUN
gujaf-184	102	22	in	in	ADP
gujaf-184	102	23	2018	2018	NUM
gujaf-184	102	24	,	,	PUNCT
gujaf-184	102	25	british	british	ADJ
gujaf-184	102	26	telecommunications	telecommunication	NOUN
gujaf-184	102	27	in	in	ADP
gujaf-184	102	28	2017	2017	NUM
gujaf-184	102	29	,	,	PUNCT
gujaf-184	102	30	tesco	tesco	PROPN
gujaf-184	102	31	and	and	CCONJ
gujaf-184	102	32	banco	banco	PROPN
gujaf-184	102	33	espirito	espirito	PROPN
gujaf-184	102	34	(	(	PUNCT
gujaf-184	102	35	portugal	portugal	PROPN
gujaf-184	102	36	)	)	PUNCT
gujaf-184	102	37	in	in	ADP
gujaf-184	102	38	2014	2014	NUM
gujaf-184	102	39	,	,	PUNCT
gujaf-184	102	40	wema	wema	PROPN
gujaf-184	102	41	bank	bank	PROPN
gujaf-184	102	42	plc	plc	PROPN
gujaf-184	102	43	in	in	ADP
gujaf-184	102	44	2021	2021	NUM
gujaf-184	102	45	and	and	CCONJ
gujaf-184	102	46	spring	spring	NOUN
gujaf-184	102	47	bank	bank	PROPN
gujaf-184	102	48	(	(	PUNCT
gujaf-184	102	49	nigeria	nigeria	PROPN
gujaf-184	102	50	)	)	PUNCT
gujaf-184	102	51	in	in	ADP
gujaf-184	102	52	2013	2013	NUM
gujaf-184	102	53	were	be	AUX
gujaf-184	102	54	also	also	ADV
gujaf-184	102	55	exposed	expose	VERB
gujaf-184	102	56	.	.	PUNCT
gujaf-184	103	1	as	as	ADP
gujaf-184	103	2	a	a	DET
gujaf-184	103	3	result	result	NOUN
gujaf-184	103	4	,	,	PUNCT
gujaf-184	103	5	investors	investor	NOUN
gujaf-184	103	6	lost	lose	VERB
gujaf-184	103	7	billions	billion	NOUN
gujaf-184	103	8	of	of	ADP
gujaf-184	103	9	dollars	dollar	NOUN
gujaf-184	103	10	and	and	CCONJ
gujaf-184	103	11	employees	employee	NOUN
gujaf-184	103	12	lost	lose	VERB
gujaf-184	103	13	their	their	PRON
gujaf-184	103	14	means	mean	NOUN
gujaf-184	103	15	of	of	ADP
gujaf-184	103	16	livelihood	livelihood	NOUN
gujaf-184	103	17	/	/	SYM
gujaf-184	103	18	jobs	job	NOUN
gujaf-184	103	19	,	,	PUNCT
gujaf-184	103	20	government	government	NOUN
gujaf-184	103	21	lost	lose	VERB
gujaf-184	103	22	taxes	taxis	NOUN
gujaf-184	103	23	and	and	CCONJ
gujaf-184	103	24	generally	generally	ADV
gujaf-184	103	25	affected	affect	VERB
gujaf-184	103	26	the	the	DET
gujaf-184	103	27	economic	economic	ADJ
gujaf-184	103	28	stability	stability	NOUN
gujaf-184	103	29	(	(	PUNCT
gujaf-184	103	30	uk	uk	PROPN
gujaf-184	103	31	essays	essay	NOUN
gujaf-184	103	32	,	,	PUNCT
gujaf-184	103	33	2018	2018	NUM
gujaf-184	103	34	)	)	PUNCT
gujaf-184	103	35	.	.	PUNCT
gujaf-184	104	1	the	the	DET
gujaf-184	104	2	continuing	continue	VERB
gujaf-184	104	3	reported	report	VERB
gujaf-184	104	4	scandals	scandal	NOUN
gujaf-184	104	5	confirmed	confirm	VERB
gujaf-184	104	6	that	that	SCONJ
gujaf-184	104	7	there	there	PRON
gujaf-184	104	8	was	be	VERB
gujaf-184	104	9	a	a	DET
gujaf-184	104	10	hidden	hidden	ADJ
gujaf-184	104	11	cloudiness	cloudiness	NOUN
gujaf-184	104	12	surrounding	surround	VERB
gujaf-184	104	13	the	the	DET
gujaf-184	104	14	financial	financial	ADJ
gujaf-184	104	15	reporting	reporting	NOUN
gujaf-184	104	16	process	process	NOUN
gujaf-184	104	17	that	that	PRON
gujaf-184	104	18	had	have	AUX
gujaf-184	104	19	not	not	PART
gujaf-184	104	20	been	be	AUX
gujaf-184	104	21	resolved	resolve	VERB
gujaf-184	104	22	yet	yet	ADV
gujaf-184	104	23	.	.	PUNCT
gujaf-184	105	1	the	the	DET
gujaf-184	105	2	reasons	reason	NOUN
gujaf-184	105	3	behind	behind	ADP
gujaf-184	105	4	the	the	DET
gujaf-184	105	5	collapse	collapse	NOUN
gujaf-184	105	6	of	of	ADP
gujaf-184	105	7	these	these	DET
gujaf-184	105	8	entities	entity	NOUN
gujaf-184	105	9	included	include	VERB
gujaf-184	105	10	but	but	CCONJ
gujaf-184	105	11	were	be	AUX
gujaf-184	105	12	not	not	PART
gujaf-184	105	13	limited	limit	VERB
gujaf-184	105	14	to	to	ADP
gujaf-184	105	15	the	the	DET
gujaf-184	105	16	involvement	involvement	NOUN
gujaf-184	105	17	of	of	ADP
gujaf-184	105	18	their	their	PRON
gujaf-184	105	19	managers	manager	NOUN
gujaf-184	105	20	in	in	ADP
gujaf-184	105	21	manipulative	manipulative	ADJ
gujaf-184	105	22	accounting	accounting	NOUN
gujaf-184	105	23	practices	practice	NOUN
gujaf-184	105	24	through	through	ADP
gujaf-184	105	25	the	the	DET
gujaf-184	105	26	use	use	NOUN
gujaf-184	105	27	of	of	ADP
gujaf-184	105	28	discretionary	discretionary	ADJ
gujaf-184	105	29	accruals	accrual	NOUN
gujaf-184	105	30	concealed	conceal	VERB
gujaf-184	105	31	in	in	ADP
gujaf-184	105	32	the	the	DET
gujaf-184	105	33	financial	financial	ADJ
gujaf-184	105	34	reports	report	NOUN
gujaf-184	105	35	(	(	PUNCT
gujaf-184	105	36	otunsanya	otunsanya	NOUN
gujaf-184	105	37	&	&	CCONJ
gujaf-184	105	38	uadiale	uadiale	PROPN
gujaf-184	105	39	,	,	PUNCT
gujaf-184	105	40	2014	2014	NUM
gujaf-184	105	41	)	)	PUNCT
gujaf-184	105	42	.	.	PUNCT
gujaf-184	106	1	thus	thus	ADV
gujaf-184	106	2	,	,	PUNCT
gujaf-184	106	3	the	the	DET
gujaf-184	106	4	trend	trend	NOUN
gujaf-184	106	5	suggests	suggest	VERB
gujaf-184	106	6	the	the	DET
gujaf-184	106	7	strengthening	strengthening	NOUN
gujaf-184	106	8	of	of	ADP
gujaf-184	106	9	the	the	DET
gujaf-184	106	10	audit	audit	NOUN
gujaf-184	106	11	attributes	attribute	VERB
gujaf-184	106	12	to	to	PART
gujaf-184	106	13	discharge	discharge	VERB
gujaf-184	106	14	their	their	PRON
gujaf-184	106	15	primary	primary	ADJ
gujaf-184	106	16	functions	function	NOUN
gujaf-184	106	17	effectively	effectively	ADV
gujaf-184	106	18	to	to	PART
gujaf-184	106	19	protect	protect	VERB
gujaf-184	106	20	all	all	DET
gujaf-184	106	21	relevant	relevant	ADJ
gujaf-184	106	22	stakeholders	stakeholder	NOUN
gujaf-184	106	23	.	.	PUNCT
gujaf-184	107	1	it	it	PRON
gujaf-184	107	2	is	be	AUX
gujaf-184	107	3	believed	believe	VERB
gujaf-184	107	4	that	that	SCONJ
gujaf-184	107	5	audit	audit	NOUN
gujaf-184	107	6	committee	committee	NOUN
gujaf-184	107	7	independence	independence	NOUN
gujaf-184	107	8	guides	guide	VERB
gujaf-184	107	9	professional	professional	ADJ
gujaf-184	107	10	conduct	conduct	NOUN
gujaf-184	107	11	,	,	PUNCT
gujaf-184	107	12	provides	provide	VERB
gujaf-184	107	13	avenue	avenue	NOUN
gujaf-184	107	14	for	for	ADP
gujaf-184	107	15	neutrality	neutrality	NOUN
gujaf-184	107	16	and	and	CCONJ
gujaf-184	107	17	professional	professional	ADJ
gujaf-184	107	18	examination	examination	NOUN
gujaf-184	107	19	of	of	ADP
gujaf-184	107	20	accounting	accounting	NOUN
gujaf-184	107	21	information	information	NOUN
gujaf-184	107	22	to	to	PART
gujaf-184	107	23	ascertain	ascertain	VERB
gujaf-184	107	24	its	its	PRON
gujaf-184	107	25	truthfulness	truthfulness	ADJ
gujaf-184	107	26	,	,	PUNCT
gujaf-184	107	27	correctness	correctness	NOUN
gujaf-184	107	28	and	and	CCONJ
gujaf-184	107	29	relevance	relevance	NOUN
gujaf-184	107	30	which	which	PRON
gujaf-184	107	31	improve	improve	VERB
gujaf-184	107	32	it	it	PRON
gujaf-184	107	33	quality	quality	NOUN
gujaf-184	107	34	(	(	PUNCT
gujaf-184	107	35	mehdi	mehdi	PROPN
gujaf-184	107	36	et	et	PROPN
gujaf-184	107	37	al	al	PROPN
gujaf-184	107	38	2021	2021	NUM
gujaf-184	107	39	;	;	PUNCT
gujaf-184	107	40	aifu	aifu	NOUN
gujaf-184	107	41	,	,	PUNCT
gujaf-184	107	42	musa	musa	PROPN
gujaf-184	107	43	&	&	CCONJ
gujaf-184	107	44	gold	gold	PROPN
gujaf-184	107	45	2020	2020	NUM
gujaf-184	107	46	&	&	CCONJ
gujaf-184	107	47	kibiya	kibiya	PROPN
gujaf-184	107	48	,	,	PUNCT
gujaf-184	107	49	ahmad	ahmad	PROPN
gujaf-184	107	50	&	&	CCONJ
gujaf-184	107	51	amran	amran	ADJ
gujaf-184	107	52	2016	2016	NUM
gujaf-184	107	53	)	)	PUNCT
gujaf-184	107	54	.	.	PUNCT
gujaf-184	108	1	also	also	ADV
gujaf-184	108	2	,	,	PUNCT
gujaf-184	108	3	regular	regular	ADJ
gujaf-184	108	4	meeting	meeting	NOUN
gujaf-184	108	5	of	of	ADP
gujaf-184	108	6	the	the	DET
gujaf-184	108	7	audit	audit	NOUN
gujaf-184	108	8	committee	committee	NOUN
gujaf-184	108	9	assures	assure	VERB
gujaf-184	108	10	smooth	smooth	ADJ
gujaf-184	108	11	financial	financial	ADJ
gujaf-184	108	12	reporting	reporting	NOUN
gujaf-184	108	13	process	process	NOUN
gujaf-184	108	14	and	and	CCONJ
gujaf-184	108	15	regular	regular	ADJ
gujaf-184	108	16	checks	check	NOUN
gujaf-184	108	17	of	of	ADP
gujaf-184	108	18	manager	manager	NOUN
gujaf-184	108	19	’s	’s	PART
gujaf-184	108	20	unwanted	unwanted	ADJ
gujaf-184	108	21	discretion	discretion	NOUN
gujaf-184	108	22	(	(	PUNCT
gujaf-184	108	23	mohammed	mohammed	PROPN
gujaf-184	108	24	and	and	CCONJ
gujaf-184	108	25	dauda	dauda	NOUN
gujaf-184	108	26	,	,	PUNCT
gujaf-184	108	27	2019	2019	NUM
gujaf-184	108	28	)	)	PUNCT
gujaf-184	108	29	.	.	PUNCT
gujaf-184	109	1	in	in	ADP
gujaf-184	109	2	gusau	gusau	ADJ
gujaf-184	109	3	journal	journal	NOUN
gujaf-184	109	4	of	of	ADP
gujaf-184	109	5	accounting	accounting	NOUN
gujaf-184	109	6	and	and	CCONJ
gujaf-184	109	7	finance	finance	NOUN
gujaf-184	109	8	,	,	PUNCT
gujaf-184	109	9	vol	vol	NOUN
gujaf-184	109	10	.	.	PROPN
gujaf-184	109	11	3	3	NUM
gujaf-184	109	12	,	,	PUNCT
gujaf-184	109	13	issue	issue	NOUN
gujaf-184	109	14	3	3	NUM
gujaf-184	109	15	,	,	PUNCT
gujaf-184	109	16	october	october	PROPN
gujaf-184	109	17	,	,	PUNCT
gujaf-184	109	18	2022	2022	NUM
gujaf-184	109	19	119	119	NUM
gujaf-184	109	20	addition	addition	NOUN
gujaf-184	109	21	,	,	PUNCT
gujaf-184	109	22	audit	audit	NOUN
gujaf-184	109	23	committee	committee	NOUN
gujaf-184	109	24	composition	composition	NOUN
gujaf-184	109	25	with	with	ADP
gujaf-184	109	26	members	member	NOUN
gujaf-184	109	27	that	that	PRON
gujaf-184	109	28	has	have	VERB
gujaf-184	109	29	vast	vast	ADJ
gujaf-184	109	30	financial	financial	ADJ
gujaf-184	109	31	knowledge	knowledge	NOUN
gujaf-184	109	32	and	and	CCONJ
gujaf-184	109	33	experience	experience	NOUN
gujaf-184	109	34	would	would	AUX
gujaf-184	109	35	achieve	achieve	VERB
gujaf-184	109	36	better	well	ADJ
gujaf-184	109	37	and	and	CCONJ
gujaf-184	109	38	logical	logical	ADJ
gujaf-184	109	39	scrutiny	scrutiny	NOUN
gujaf-184	109	40	of	of	ADP
gujaf-184	109	41	the	the	DET
gujaf-184	109	42	information	information	NOUN
gujaf-184	109	43	contained	contain	VERB
gujaf-184	109	44	in	in	ADP
gujaf-184	109	45	the	the	DET
gujaf-184	109	46	financial	financial	ADJ
gujaf-184	109	47	reports	report	NOUN
gujaf-184	109	48	for	for	ADP
gujaf-184	109	49	completeness	completeness	NOUN
gujaf-184	109	50	,	,	PUNCT
gujaf-184	109	51	relevance	relevance	NOUN
gujaf-184	109	52	and	and	CCONJ
gujaf-184	109	53	error	error	NOUN
gujaf-184	109	54	free	free	ADJ
gujaf-184	109	55	report	report	NOUN
gujaf-184	109	56	that	that	PRON
gujaf-184	109	57	meet	meet	VERB
gujaf-184	109	58	stakeholders	stakeholder	NOUN
gujaf-184	109	59	’	'	PUNCT
gujaf-184	109	60	expectation	expectation	NOUN
gujaf-184	109	61	(	(	PUNCT
gujaf-184	109	62	chikwuani	chikwuani	PROPN
gujaf-184	109	63	&	&	CCONJ
gujaf-184	109	64	ugwoke	ugwoke	PROPN
gujaf-184	109	65	,	,	PUNCT
gujaf-184	109	66	2019	2019	NUM
gujaf-184	109	67	)	)	PUNCT
gujaf-184	109	68	.	.	PUNCT
gujaf-184	110	1	accordingly	accordingly	ADV
gujaf-184	110	2	,	,	PUNCT
gujaf-184	110	3	the	the	DET
gujaf-184	110	4	most	most	ADV
gujaf-184	110	5	common	common	ADJ
gujaf-184	110	6	trend	trend	NOUN
gujaf-184	110	7	in	in	ADP
gujaf-184	110	8	nearly	nearly	ADV
gujaf-184	110	9	all	all	PRON
gujaf-184	110	10	of	of	ADP
gujaf-184	110	11	the	the	DET
gujaf-184	110	12	studies	study	NOUN
gujaf-184	110	13	on	on	ADP
gujaf-184	110	14	audit	audit	NOUN
gujaf-184	110	15	attributes	attribute	NOUN
gujaf-184	110	16	and	and	CCONJ
gujaf-184	110	17	financial	financial	ADJ
gujaf-184	110	18	reporting	reporting	NOUN
gujaf-184	110	19	quality	quality	NOUN
gujaf-184	110	20	were	be	AUX
gujaf-184	110	21	conducted	conduct	VERB
gujaf-184	110	22	on	on	ADP
gujaf-184	110	23	direct	direct	ADJ
gujaf-184	110	24	relationship	relationship	NOUN
gujaf-184	110	25	(	(	PUNCT
gujaf-184	110	26	bajra	bajra	PROPN
gujaf-184	110	27	&	&	CCONJ
gujaf-184	110	28	cadez	cadez	PROPN
gujaf-184	110	29	2017	2017	NUM
gujaf-184	110	30	,	,	PUNCT
gujaf-184	110	31	kantudu	kantudu	NOUN
gujaf-184	110	32	&	&	CCONJ
gujaf-184	110	33	samaila	samaila	PROPN
gujaf-184	110	34	2015	2015	NUM
gujaf-184	110	35	,	,	PUNCT
gujaf-184	110	36	hussaini	hussaini	PROPN
gujaf-184	110	37	&	&	CCONJ
gujaf-184	110	38	gugong	gugong	PROPN
gujaf-184	110	39	2015	2015	NUM
gujaf-184	110	40	,	,	PUNCT
gujaf-184	110	41	shehu	shehu	NOUN
gujaf-184	110	42	2015	2015	NUM
gujaf-184	110	43	,	,	PUNCT
gujaf-184	110	44	shehu	shehu	NOUN
gujaf-184	110	45	2013	2013	NUM
gujaf-184	110	46	,	,	PUNCT
gujaf-184	110	47	abdulkadir	abdulkadir	PROPN
gujaf-184	110	48	&	&	CCONJ
gujaf-184	110	49	noor	noor	PROPN
gujaf-184	110	50	2013	2013	NUM
gujaf-184	110	51	,	,	PUNCT
gujaf-184	110	52	shehu	shehu	NOUN
gujaf-184	110	53	&	&	CCONJ
gujaf-184	110	54	ahmad	ahmad	PROPN
gujaf-184	110	55	2013	2013	NUM
gujaf-184	110	56	,	,	PUNCT
gujaf-184	110	57	shehu	shehu	NOUN
gujaf-184	110	58	&	&	CCONJ
gujaf-184	110	59	abubakar	abubakar	PROPN
gujaf-184	110	60	2012	2012	NUM
gujaf-184	110	61	and	and	CCONJ
gujaf-184	110	62	shehu	shehu	NOUN
gujaf-184	110	63	2011	2011	NUM
gujaf-184	110	64	)	)	PUNCT
gujaf-184	110	65	.	.	PUNCT
gujaf-184	111	1	virtually	virtually	ADV
gujaf-184	111	2	,	,	PUNCT
gujaf-184	111	3	all	all	DET
gujaf-184	111	4	these	these	DET
gujaf-184	111	5	studies	study	NOUN
gujaf-184	111	6	reported	report	VERB
gujaf-184	111	7	different	different	ADJ
gujaf-184	111	8	and	and	CCONJ
gujaf-184	111	9	inconsistent	inconsistent	ADJ
gujaf-184	111	10	findings	finding	NOUN
gujaf-184	111	11	.	.	PUNCT
gujaf-184	112	1	this	this	PRON
gujaf-184	112	2	suggests	suggest	VERB
gujaf-184	112	3	the	the	DET
gujaf-184	112	4	introduction	introduction	NOUN
gujaf-184	112	5	of	of	ADP
gujaf-184	112	6	board	board	NOUN
gujaf-184	112	7	independence	independence	NOUN
gujaf-184	112	8	as	as	ADP
gujaf-184	112	9	a	a	DET
gujaf-184	112	10	moderator	moderator	NOUN
gujaf-184	112	11	variable	variable	NOUN
gujaf-184	112	12	,	,	PUNCT
gujaf-184	112	13	as	as	SCONJ
gujaf-184	112	14	the	the	DET
gujaf-184	112	15	non	non	ADJ
gujaf-184	112	16	-	-	ADJ
gujaf-184	112	17	executive	executive	ADJ
gujaf-184	112	18	and	and	CCONJ
gujaf-184	112	19	independent	independent	PROPN
gujaf-184	112	20	board	board	NOUN
gujaf-184	112	21	member	member	NOUN
gujaf-184	112	22	are	be	AUX
gujaf-184	112	23	appointed	appoint	VERB
gujaf-184	112	24	base	base	NOUN
gujaf-184	112	25	on	on	ADP
gujaf-184	112	26	their	their	PRON
gujaf-184	112	27	track	track	NOUN
gujaf-184	112	28	record	record	NOUN
gujaf-184	112	29	of	of	ADP
gujaf-184	112	30	independent	independent	ADJ
gujaf-184	112	31	mind	mind	NOUN
gujaf-184	112	32	,	,	PUNCT
gujaf-184	112	33	integrity	integrity	NOUN
gujaf-184	112	34	,	,	PUNCT
gujaf-184	112	35	experience	experience	NOUN
gujaf-184	112	36	,	,	PUNCT
gujaf-184	112	37	among	among	ADP
gujaf-184	112	38	others	other	NOUN
gujaf-184	112	39	(	(	PUNCT
gujaf-184	112	40	shehu	shehu	PROPN
gujaf-184	112	41	&	&	CCONJ
gujaf-184	112	42	ahmad	ahmad	PROPN
gujaf-184	112	43	,	,	PUNCT
gujaf-184	112	44	2013	2013	NUM
gujaf-184	112	45	and	and	CCONJ
gujaf-184	112	46	shehu	shehu	NOUN
gujaf-184	112	47	,	,	PUNCT
gujaf-184	112	48	2013	2013	NUM
gujaf-184	112	49	)	)	PUNCT
gujaf-184	112	50	.	.	PUNCT
gujaf-184	113	1	as	as	ADP
gujaf-184	113	2	a	a	DET
gujaf-184	113	3	result	result	NOUN
gujaf-184	113	4	,	,	PUNCT
gujaf-184	113	5	stand	stand	VERB
gujaf-184	113	6	better	well	ADJ
gujaf-184	113	7	chance	chance	NOUN
gujaf-184	113	8	to	to	PART
gujaf-184	113	9	help	help	VERB
gujaf-184	113	10	audit	audit	NOUN
gujaf-184	113	11	committee	committee	NOUN
gujaf-184	113	12	achieve	achieve	VERB
gujaf-184	113	13	their	their	PRON
gujaf-184	113	14	oversight	oversight	NOUN
gujaf-184	113	15	monitoring	monitoring	NOUN
gujaf-184	113	16	functions	function	NOUN
gujaf-184	113	17	for	for	ADP
gujaf-184	113	18	better	well	ADJ
gujaf-184	113	19	financial	financial	ADJ
gujaf-184	113	20	reporting	reporting	NOUN
gujaf-184	113	21	quality	quality	NOUN
gujaf-184	113	22	.	.	PUNCT
gujaf-184	114	1	thus	thus	ADV
gujaf-184	114	2	,	,	PUNCT
gujaf-184	114	3	the	the	DET
gujaf-184	114	4	outcome	outcome	NOUN
gujaf-184	114	5	of	of	ADP
gujaf-184	114	6	this	this	DET
gujaf-184	114	7	study	study	NOUN
gujaf-184	114	8	helps	help	VERB
gujaf-184	114	9	informed	inform	VERB
gujaf-184	114	10	those	those	DET
gujaf-184	114	11	parties	party	NOUN
gujaf-184	114	12	that	that	PRON
gujaf-184	114	13	pay	pay	VERB
gujaf-184	114	14	more	more	ADJ
gujaf-184	114	15	emphasis	emphasis	NOUN
gujaf-184	114	16	on	on	ADP
gujaf-184	114	17	the	the	DET
gujaf-184	114	18	financial	financial	ADJ
gujaf-184	114	19	reporting	reporting	NOUN
gujaf-184	114	20	quality	quality	NOUN
gujaf-184	114	21	and	and	CCONJ
gujaf-184	114	22	in	in	ADP
gujaf-184	114	23	particular	particular	ADJ
gujaf-184	114	24	,	,	PUNCT
gujaf-184	114	25	the	the	DET
gujaf-184	114	26	conclusion	conclusion	NOUN
gujaf-184	114	27	enlightens	enlighten	VERB
gujaf-184	114	28	policymakers	policymaker	NOUN
gujaf-184	114	29	and	and	CCONJ
gujaf-184	114	30	regulators	regulator	NOUN
gujaf-184	114	31	of	of	ADP
gujaf-184	114	32	the	the	DET
gujaf-184	114	33	likely	likely	ADJ
gujaf-184	114	34	weight	weight	NOUN
gujaf-184	114	35	of	of	ADP
gujaf-184	114	36	financial	financial	ADJ
gujaf-184	114	37	reporting	reporting	NOUN
gujaf-184	114	38	on	on	ADP
gujaf-184	114	39	audit	audit	NOUN
gujaf-184	114	40	committee	committee	NOUN
gujaf-184	114	41	independence	independence	NOUN
gujaf-184	114	42	,	,	PUNCT
gujaf-184	114	43	audit	audit	NOUN
gujaf-184	114	44	committee	committee	NOUN
gujaf-184	114	45	meetings	meeting	NOUN
gujaf-184	114	46	,	,	PUNCT
gujaf-184	114	47	audit	audit	NOUN
gujaf-184	114	48	committee	committee	NOUN
gujaf-184	114	49	financial	financial	ADJ
gujaf-184	114	50	expertise	expertise	NOUN
gujaf-184	114	51	and	and	CCONJ
gujaf-184	114	52	audit	audit	NOUN
gujaf-184	114	53	committee	committee	NOUN
gujaf-184	114	54	size	size	NOUN
gujaf-184	114	55	.	.	PUNCT
gujaf-184	115	1	the	the	DET
gujaf-184	115	2	next	next	ADJ
gujaf-184	115	3	part	part	NOUN
gujaf-184	115	4	of	of	ADP
gujaf-184	115	5	the	the	DET
gujaf-184	115	6	study	study	NOUN
gujaf-184	115	7	develops	develop	VERB
gujaf-184	115	8	hypotheses	hypothesis	NOUN
gujaf-184	115	9	base	base	NOUN
gujaf-184	115	10	on	on	ADP
gujaf-184	115	11	the	the	DET
gujaf-184	115	12	empirical	empirical	ADJ
gujaf-184	115	13	review	review	NOUN
gujaf-184	115	14	,	,	PUNCT
gujaf-184	115	15	this	this	PRON
gujaf-184	115	16	is	be	AUX
gujaf-184	115	17	followed	follow	VERB
gujaf-184	115	18	by	by	ADP
gujaf-184	115	19	the	the	DET
gujaf-184	115	20	research	research	NOUN
gujaf-184	115	21	methodology	methodology	NOUN
gujaf-184	115	22	in	in	ADP
gujaf-184	115	23	section	section	NOUN
gujaf-184	115	24	three	three	NUM
gujaf-184	115	25	;	;	PUNCT
gujaf-184	115	26	section	section	NOUN
gujaf-184	115	27	four	four	NUM
gujaf-184	115	28	and	and	CCONJ
gujaf-184	115	29	five	five	NUM
gujaf-184	115	30	present	present	ADJ
gujaf-184	115	31	and	and	CCONJ
gujaf-184	115	32	analyses	analyse	VERB
gujaf-184	115	33	the	the	DET
gujaf-184	115	34	results	result	NOUN
gujaf-184	115	35	obtained	obtain	VERB
gujaf-184	115	36	from	from	ADP
gujaf-184	115	37	the	the	DET
gujaf-184	115	38	statistical	statistical	ADJ
gujaf-184	115	39	analysis	analysis	NOUN
gujaf-184	115	40	which	which	PRON
gujaf-184	115	41	is	be	AUX
gujaf-184	115	42	followed	follow	VERB
gujaf-184	115	43	by	by	ADP
gujaf-184	115	44	the	the	DET
gujaf-184	115	45	conclusions	conclusion	NOUN
gujaf-184	115	46	and	and	CCONJ
gujaf-184	115	47	recommendations	recommendation	NOUN
gujaf-184	115	48	respectively	respectively	ADV
gujaf-184	115	49	.	.	PUNCT
gujaf-184	116	1	2	2	X
gujaf-184	116	2	.	.	X
gujaf-184	116	3	empirical	empirical	ADJ
gujaf-184	116	4	review	review	NOUN
gujaf-184	116	5	and	and	CCONJ
gujaf-184	116	6	hypotheses	hypothese	VERB
gujaf-184	116	7	development	development	NOUN
gujaf-184	116	8	2.1	2.1	NUM
gujaf-184	116	9	audit	audit	NOUN
gujaf-184	116	10	committee	committee	NOUN
gujaf-184	116	11	characteristics	characteristic	NOUN
gujaf-184	116	12	and	and	CCONJ
gujaf-184	116	13	financial	financial	ADJ
gujaf-184	116	14	reporting	reporting	NOUN
gujaf-184	116	15	quality	quality	NOUN
gujaf-184	116	16	audit	audit	NOUN
gujaf-184	116	17	committee	committee	NOUN
gujaf-184	116	18	independence	independence	NOUN
gujaf-184	116	19	and	and	CCONJ
gujaf-184	116	20	financial	financial	ADJ
gujaf-184	116	21	reporting	reporting	NOUN
gujaf-184	116	22	quality	quality	NOUN
gujaf-184	116	23	considerable	considerable	ADJ
gujaf-184	116	24	literatures	literature	NOUN
gujaf-184	116	25	have	have	AUX
gujaf-184	116	26	examined	examine	VERB
gujaf-184	116	27	how	how	SCONJ
gujaf-184	116	28	the	the	DET
gujaf-184	116	29	audit	audit	NOUN
gujaf-184	116	30	attributes	attribute	VERB
gujaf-184	116	31	(	(	PUNCT
gujaf-184	116	32	audit	audit	NOUN
gujaf-184	116	33	committee	committee	NOUN
gujaf-184	116	34	independence	independence	NOUN
gujaf-184	116	35	,	,	PUNCT
gujaf-184	116	36	meetings	meeting	NOUN
gujaf-184	116	37	,	,	PUNCT
gujaf-184	116	38	financial	financial	ADJ
gujaf-184	116	39	expertise	expertise	NOUN
gujaf-184	116	40	and	and	CCONJ
gujaf-184	116	41	size	size	NOUN
gujaf-184	116	42	)	)	PUNCT
gujaf-184	116	43	impact	impact	NOUN
gujaf-184	116	44	financial	financial	ADJ
gujaf-184	116	45	reporting	reporting	NOUN
gujaf-184	116	46	quality	quality	NOUN
gujaf-184	116	47	.	.	PUNCT
gujaf-184	117	1	the	the	DET
gujaf-184	117	2	results	result	NOUN
gujaf-184	117	3	of	of	ADP
gujaf-184	117	4	these	these	DET
gujaf-184	117	5	studies	study	NOUN
gujaf-184	117	6	show	show	VERB
gujaf-184	117	7	significant	significant	ADJ
gujaf-184	117	8	positive	positive	ADJ
gujaf-184	117	9	or	or	CCONJ
gujaf-184	117	10	significant	significant	ADJ
gujaf-184	117	11	negative	negative	ADJ
gujaf-184	117	12	effects	effect	NOUN
gujaf-184	117	13	of	of	ADP
gujaf-184	117	14	audit	audit	NOUN
gujaf-184	117	15	attributes	attribute	NOUN
gujaf-184	117	16	and	and	CCONJ
gujaf-184	117	17	financial	financial	ADJ
gujaf-184	117	18	reporting	reporting	NOUN
gujaf-184	117	19	quality	quality	NOUN
gujaf-184	117	20	.	.	PUNCT
gujaf-184	118	1	it	it	PRON
gujaf-184	118	2	is	be	AUX
gujaf-184	118	3	expected	expect	VERB
gujaf-184	118	4	that	that	SCONJ
gujaf-184	118	5	functions	function	NOUN
gujaf-184	118	6	perform	perform	VERB
gujaf-184	118	7	by	by	ADP
gujaf-184	118	8	independent	independent	ADJ
gujaf-184	118	9	audit	audit	NOUN
gujaf-184	118	10	committee	committee	NOUN
gujaf-184	118	11	member	member	NOUN
gujaf-184	118	12	would	would	AUX
gujaf-184	118	13	restrain	restrain	VERB
gujaf-184	118	14	manager	manager	NOUN
gujaf-184	118	15	’s	’s	PART
gujaf-184	118	16	accounting	accounting	NOUN
gujaf-184	118	17	manipulation	manipulation	NOUN
gujaf-184	118	18	,	,	PUNCT
gujaf-184	118	19	which	which	PRON
gujaf-184	118	20	will	will	AUX
gujaf-184	118	21	in	in	ADP
gujaf-184	118	22	turn	turn	NOUN
gujaf-184	118	23	enhance	enhance	VERB
gujaf-184	118	24	the	the	DET
gujaf-184	118	25	quality	quality	NOUN
gujaf-184	118	26	of	of	ADP
gujaf-184	118	27	financial	financial	ADJ
gujaf-184	118	28	reporting	reporting	NOUN
gujaf-184	118	29	,	,	PUNCT
gujaf-184	118	30	thereby	thereby	ADV
gujaf-184	118	31	shows	show	VERB
gujaf-184	118	32	significant	significant	ADJ
gujaf-184	118	33	negative	negative	ADJ
gujaf-184	118	34	(	(	PUNCT
gujaf-184	118	35	inverse	inverse	NOUN
gujaf-184	118	36	)	)	PUNCT
gujaf-184	118	37	relationship	relationship	NOUN
gujaf-184	118	38	and	and	CCONJ
gujaf-184	118	39	vice	vice	NOUN
gujaf-184	118	40	-	-	NOUN
gujaf-184	118	41	versa	versa	ADJ
gujaf-184	118	42	(	(	PUNCT
gujaf-184	118	43	almagtari	almagtari	PROPN
gujaf-184	118	44	,	,	PUNCT
gujaf-184	118	45	farhan	farhan	PROPN
gujaf-184	118	46	,	,	PUNCT
gujaf-184	118	47	al	al	PROPN
gujaf-184	118	48	-	-	PUNCT
gujaf-184	118	49	homaidi	homaidi	PROPN
gujaf-184	118	50	&	&	CCONJ
gujaf-184	118	51	mishra	mishra	PROPN
gujaf-184	118	52	2020	2020	PROPN
gujaf-184	118	53	,	,	PUNCT
gujaf-184	118	54	kibiya	kibiya	PROPN
gujaf-184	118	55	,	,	PUNCT
gujaf-184	118	56	ahmad	ahmad	PROPN
gujaf-184	118	57	&	&	CCONJ
gujaf-184	118	58	amran	amran	ADJ
gujaf-184	118	59	2016	2016	NUM
gujaf-184	118	60	;	;	PUNCT
gujaf-184	118	61	paul	paul	PROPN
gujaf-184	118	62	&	&	CCONJ
gujaf-184	118	63	simon	simon	PROPN
gujaf-184	118	64	2014	2014	NUM
gujaf-184	118	65	)	)	PUNCT
gujaf-184	118	66	.	.	PUNCT
gujaf-184	119	1	as	as	ADP
gujaf-184	119	2	a	a	DET
gujaf-184	119	3	result	result	NOUN
gujaf-184	119	4	,	,	PUNCT
gujaf-184	119	5	audit	audit	NOUN
gujaf-184	119	6	committee	committee	NOUN
gujaf-184	119	7	independence	independence	NOUN
gujaf-184	119	8	is	be	AUX
gujaf-184	119	9	gusau	gusau	ADJ
gujaf-184	119	10	journal	journal	NOUN
gujaf-184	119	11	of	of	ADP
gujaf-184	119	12	accounting	accounting	NOUN
gujaf-184	119	13	and	and	CCONJ
gujaf-184	119	14	finance	finance	NOUN
gujaf-184	119	15	,	,	PUNCT
gujaf-184	119	16	vol	vol	NOUN
gujaf-184	119	17	.	.	PROPN
gujaf-184	119	18	3	3	NUM
gujaf-184	119	19	,	,	PUNCT
gujaf-184	119	20	issue	issue	NOUN
gujaf-184	119	21	3	3	NUM
gujaf-184	119	22	,	,	PUNCT
gujaf-184	119	23	october	october	PROPN
gujaf-184	119	24	,	,	PUNCT
gujaf-184	119	25	2022	2022	NUM
gujaf-184	119	26	120	120	NUM
gujaf-184	119	27	showing	show	VERB
gujaf-184	119	28	to	to	PART
gujaf-184	119	29	be	be	AUX
gujaf-184	119	30	a	a	DET
gujaf-184	119	31	vital	vital	ADJ
gujaf-184	119	32	instrument	instrument	NOUN
gujaf-184	119	33	available	available	ADJ
gujaf-184	119	34	by	by	ADP
gujaf-184	119	35	the	the	DET
gujaf-184	119	36	principals	principal	NOUN
gujaf-184	119	37	in	in	ADP
gujaf-184	119	38	monitoring	monitor	VERB
gujaf-184	119	39	manager	manager	NOUN
gujaf-184	119	40	’s	’s	PART
gujaf-184	119	41	unwanted	unwanted	ADJ
gujaf-184	119	42	discretionary	discretionary	ADJ
gujaf-184	119	43	behavior	behavior	NOUN
gujaf-184	119	44	.	.	PUNCT
gujaf-184	120	1	literatures	literature	NOUN
gujaf-184	120	2	have	have	AUX
gujaf-184	120	3	established	establish	VERB
gujaf-184	120	4	the	the	DET
gujaf-184	120	5	vital	vital	ADJ
gujaf-184	120	6	role	role	NOUN
gujaf-184	120	7	audit	audit	NOUN
gujaf-184	120	8	committee	committee	NOUN
gujaf-184	120	9	independence	independence	NOUN
gujaf-184	120	10	plays	play	VERB
gujaf-184	120	11	as	as	ADP
gujaf-184	120	12	a	a	DET
gujaf-184	120	13	constituent	constituent	NOUN
gujaf-184	120	14	of	of	ADP
gujaf-184	120	15	corporate	corporate	ADJ
gujaf-184	120	16	governance	governance	NOUN
gujaf-184	120	17	in	in	ADP
gujaf-184	120	18	ensuring	ensure	VERB
gujaf-184	120	19	quality	quality	NOUN
gujaf-184	120	20	financial	financial	ADJ
gujaf-184	120	21	reporting	reporting	NOUN
gujaf-184	120	22	(	(	PUNCT
gujaf-184	120	23	akeju	akeju	NOUN
gujaf-184	120	24	&	&	CCONJ
gujaf-184	120	25	babatunde	babatunde	PROPN
gujaf-184	120	26	,	,	PUNCT
gujaf-184	120	27	2017	2017	NUM
gujaf-184	120	28	;	;	PUNCT
gujaf-184	120	29	akinleye	akinleye	PROPN
gujaf-184	120	30	&	&	CCONJ
gujaf-184	120	31	aduwo	aduwo	PROPN
gujaf-184	120	32	,	,	PUNCT
gujaf-184	120	33	2019	2019	NUM
gujaf-184	120	34	)	)	PUNCT
gujaf-184	120	35	.	.	PUNCT
gujaf-184	121	1	the	the	DET
gujaf-184	121	2	studies	study	NOUN
gujaf-184	121	3	cited	cite	VERB
gujaf-184	121	4	above	above	ADV
gujaf-184	121	5	established	establish	VERB
gujaf-184	121	6	a	a	DET
gujaf-184	121	7	negative	negative	ADJ
gujaf-184	121	8	and	and	CCONJ
gujaf-184	121	9	significance	significance	NOUN
gujaf-184	121	10	association	association	NOUN
gujaf-184	121	11	between	between	ADP
gujaf-184	121	12	audit	audit	NOUN
gujaf-184	121	13	committee	committee	NOUN
gujaf-184	121	14	independence	independence	NOUN
gujaf-184	121	15	and	and	CCONJ
gujaf-184	121	16	discretionary	discretionary	ADJ
gujaf-184	121	17	accruals	accrual	NOUN
gujaf-184	121	18	.	.	PUNCT
gujaf-184	122	1	the	the	DET
gujaf-184	122	2	result	result	NOUN
gujaf-184	122	3	from	from	ADP
gujaf-184	122	4	the	the	DET
gujaf-184	122	5	study	study	NOUN
gujaf-184	122	6	of	of	ADP
gujaf-184	122	7	alzoubi	alzoubi	PROPN
gujaf-184	122	8	(	(	PUNCT
gujaf-184	122	9	2014	2014	NUM
gujaf-184	122	10	)	)	PUNCT
gujaf-184	122	11	who	who	PRON
gujaf-184	122	12	examined	examine	VERB
gujaf-184	122	13	the	the	DET
gujaf-184	122	14	effect	effect	NOUN
gujaf-184	122	15	of	of	ADP
gujaf-184	122	16	board	board	NOUN
gujaf-184	122	17	characteristics	characteristic	NOUN
gujaf-184	122	18	sampled	sample	VERB
gujaf-184	122	19	audit	audit	NOUN
gujaf-184	122	20	committee	committee	NOUN
gujaf-184	122	21	independence	independence	NOUN
gujaf-184	122	22	and	and	CCONJ
gujaf-184	122	23	financial	financial	ADJ
gujaf-184	122	24	reporting	reporting	NOUN
gujaf-184	122	25	quality	quality	NOUN
gujaf-184	122	26	of	of	ADP
gujaf-184	122	27	jordanian	jordanian	ADJ
gujaf-184	122	28	firms	firm	NOUN
gujaf-184	122	29	revealed	reveal	VERB
gujaf-184	122	30	that	that	SCONJ
gujaf-184	122	31	audit	audit	NOUN
gujaf-184	122	32	committee	committee	NOUN
gujaf-184	122	33	independence	independence	NOUN
gujaf-184	122	34	mitigates	mitigate	VERB
gujaf-184	122	35	manager	manager	NOUN
gujaf-184	122	36	’s	’s	PART
gujaf-184	122	37	unwanted	unwanted	ADJ
gujaf-184	122	38	discretion	discretion	NOUN
gujaf-184	122	39	and	and	CCONJ
gujaf-184	122	40	improve	improve	VERB
gujaf-184	122	41	financial	financial	ADJ
gujaf-184	122	42	reporting	reporting	NOUN
gujaf-184	122	43	quality	quality	NOUN
gujaf-184	122	44	.	.	PUNCT
gujaf-184	123	1	this	this	DET
gujaf-184	123	2	finding	finding	NOUN
gujaf-184	123	3	was	be	AUX
gujaf-184	123	4	countered	counter	VERB
gujaf-184	123	5	by	by	ADP
gujaf-184	123	6	bajra	bajra	PROPN
gujaf-184	123	7	and	and	CCONJ
gujaf-184	123	8	cadez	cadez	PROPN
gujaf-184	123	9	(	(	PUNCT
gujaf-184	123	10	2017	2017	NUM
gujaf-184	123	11	)	)	PUNCT
gujaf-184	123	12	who	who	PRON
gujaf-184	123	13	emphasize	emphasize	VERB
gujaf-184	123	14	that	that	DET
gujaf-184	123	15	audit	audit	NOUN
gujaf-184	123	16	committee	committee	NOUN
gujaf-184	123	17	independence	independence	NOUN
gujaf-184	123	18	does	do	AUX
gujaf-184	123	19	not	not	PART
gujaf-184	123	20	guarantees	guarantee	VERB
gujaf-184	123	21	better	well	ADJ
gujaf-184	123	22	and	and	CCONJ
gujaf-184	123	23	quality	quality	NOUN
gujaf-184	123	24	financial	financial	ADJ
gujaf-184	123	25	reporting	reporting	NOUN
gujaf-184	123	26	.	.	PUNCT
gujaf-184	124	1	bradbury	bradbury	PROPN
gujaf-184	124	2	,	,	PUNCT
gujaf-184	124	3	mak	mak	PROPN
gujaf-184	124	4	and	and	CCONJ
gujaf-184	124	5	tan	tan	PROPN
gujaf-184	124	6	(	(	PUNCT
gujaf-184	124	7	2006	2006	NUM
gujaf-184	124	8	)	)	PUNCT
gujaf-184	124	9	investigated	investigate	VERB
gujaf-184	124	10	the	the	DET
gujaf-184	124	11	effect	effect	NOUN
gujaf-184	124	12	of	of	ADP
gujaf-184	124	13	board	board	NOUN
gujaf-184	124	14	characteristics	characteristic	NOUN
gujaf-184	124	15	,	,	PUNCT
gujaf-184	124	16	audit	audit	NOUN
gujaf-184	124	17	committee	committee	NOUN
gujaf-184	124	18	independence	independence	NOUN
gujaf-184	124	19	and	and	CCONJ
gujaf-184	124	20	abnormal	abnormal	ADJ
gujaf-184	124	21	accruals	accrual	NOUN
gujaf-184	124	22	.	.	PUNCT
gujaf-184	125	1	the	the	DET
gujaf-184	125	2	study	study	NOUN
gujaf-184	125	3	found	find	VERB
gujaf-184	125	4	that	that	SCONJ
gujaf-184	125	5	independence	independence	NOUN
gujaf-184	125	6	audit	audit	NOUN
gujaf-184	125	7	committee	committee	NOUN
gujaf-184	125	8	member	member	NOUN
gujaf-184	125	9	is	be	AUX
gujaf-184	125	10	associated	associate	VERB
gujaf-184	125	11	with	with	ADP
gujaf-184	125	12	less	less	ADJ
gujaf-184	125	13	quality	quality	NOUN
gujaf-184	125	14	financial	financial	ADJ
gujaf-184	125	15	reporting	reporting	NOUN
gujaf-184	125	16	.	.	PUNCT
gujaf-184	126	1	audit	audit	NOUN
gujaf-184	126	2	committee	committee	NOUN
gujaf-184	126	3	meetings	meeting	NOUN
gujaf-184	126	4	and	and	CCONJ
gujaf-184	126	5	financial	financial	ADJ
gujaf-184	126	6	reporting	reporting	NOUN
gujaf-184	126	7	quality	quality	NOUN
gujaf-184	126	8	buallay	buallay	NOUN
gujaf-184	126	9	and	and	CCONJ
gujaf-184	126	10	al	al	PROPN
gujaf-184	126	11	-	-	PUNCT
gujaf-184	126	12	ajmi	ajmi	PROPN
gujaf-184	126	13	,	,	PUNCT
gujaf-184	126	14	(	(	PUNCT
gujaf-184	126	15	2019	2019	NUM
gujaf-184	126	16	)	)	PUNCT
gujaf-184	126	17	studied	study	VERB
gujaf-184	126	18	the	the	DET
gujaf-184	126	19	effect	effect	NOUN
gujaf-184	126	20	of	of	ADP
gujaf-184	126	21	audit	audit	NOUN
gujaf-184	126	22	committee	committee	NOUN
gujaf-184	126	23	attributes	attribute	VERB
gujaf-184	126	24	on	on	ADP
gujaf-184	126	25	corporate	corporate	ADJ
gujaf-184	126	26	sustainability	sustainability	NOUN
gujaf-184	126	27	reporting	reporting	NOUN
gujaf-184	126	28	in	in	ADP
gujaf-184	126	29	gulf	gulf	PROPN
gujaf-184	126	30	and	and	CCONJ
gujaf-184	126	31	found	find	VERB
gujaf-184	126	32	that	that	SCONJ
gujaf-184	126	33	regular	regular	ADJ
gujaf-184	126	34	meetings	meeting	NOUN
gujaf-184	126	35	by	by	ADP
gujaf-184	126	36	audit	audit	NOUN
gujaf-184	126	37	committee	committee	NOUN
gujaf-184	126	38	help	help	NOUN
gujaf-184	126	39	improve	improve	VERB
gujaf-184	126	40	adequate	adequate	ADJ
gujaf-184	126	41	sustainability	sustainability	NOUN
gujaf-184	126	42	reporting	reporting	NOUN
gujaf-184	126	43	which	which	PRON
gujaf-184	126	44	improve	improve	VERB
gujaf-184	126	45	financial	financial	ADJ
gujaf-184	126	46	reporting	reporting	NOUN
gujaf-184	126	47	transparency	transparency	NOUN
gujaf-184	126	48	and	and	CCONJ
gujaf-184	126	49	disclosure	disclosure	NOUN
gujaf-184	126	50	thereby	thereby	ADV
gujaf-184	126	51	improving	improve	VERB
gujaf-184	126	52	it	it	PRON
gujaf-184	126	53	overall	overall	ADJ
gujaf-184	126	54	quality	quality	NOUN
gujaf-184	126	55	.	.	PUNCT
gujaf-184	127	1	davidson	davidson	PROPN
gujaf-184	127	2	,	,	PUNCT
gujaf-184	127	3	goodwin	goodwin	PROPN
gujaf-184	127	4	-	-	PUNCT
gujaf-184	127	5	stewart	stewart	PROPN
gujaf-184	127	6	,	,	PUNCT
gujaf-184	127	7	and	and	CCONJ
gujaf-184	127	8	kent	kent	PROPN
gujaf-184	127	9	(	(	PUNCT
gujaf-184	127	10	2005	2005	NUM
gujaf-184	127	11	)	)	PUNCT
gujaf-184	127	12	in	in	ADP
gujaf-184	127	13	their	their	PRON
gujaf-184	127	14	study	study	NOUN
gujaf-184	127	15	of	of	ADP
gujaf-184	127	16	internal	internal	ADJ
gujaf-184	127	17	governance	governance	NOUN
gujaf-184	127	18	and	and	CCONJ
gujaf-184	127	19	earning	earn	VERB
gujaf-184	127	20	management	management	NOUN
gujaf-184	127	21	found	find	VERB
gujaf-184	127	22	that	that	SCONJ
gujaf-184	127	23	as	as	SCONJ
gujaf-184	127	24	audit	audit	NOUN
gujaf-184	127	25	committee	committee	NOUN
gujaf-184	127	26	hold	hold	VERB
gujaf-184	127	27	regular	regular	ADJ
gujaf-184	127	28	meetings	meeting	NOUN
gujaf-184	127	29	within	within	ADP
gujaf-184	127	30	a	a	DET
gujaf-184	127	31	particular	particular	ADJ
gujaf-184	127	32	financial	financial	ADJ
gujaf-184	127	33	year	year	NOUN
gujaf-184	127	34	,	,	PUNCT
gujaf-184	127	35	earning	earn	VERB
gujaf-184	127	36	management	management	NOUN
gujaf-184	127	37	reduces	reduces	AUX
gujaf-184	127	38	thereby	thereby	ADV
gujaf-184	127	39	enhancing	enhance	VERB
gujaf-184	127	40	financial	financial	ADJ
gujaf-184	127	41	reporting	reporting	NOUN
gujaf-184	127	42	quality	quality	NOUN
gujaf-184	127	43	.	.	PUNCT
gujaf-184	128	1	this	this	PRON
gujaf-184	128	2	was	be	AUX
gujaf-184	128	3	supported	support	VERB
gujaf-184	128	4	by	by	ADP
gujaf-184	128	5	a	a	DET
gujaf-184	128	6	study	study	NOUN
gujaf-184	128	7	of	of	ADP
gujaf-184	128	8	jordanian	jordanian	ADJ
gujaf-184	128	9	firms	firm	NOUN
gujaf-184	128	10	by	by	ADP
gujaf-184	128	11	deaa	deaa	PROPN
gujaf-184	128	12	,	,	PUNCT
gujaf-184	128	13	raneem	raneem	NOUN
gujaf-184	128	14	,	,	PUNCT
gujaf-184	128	15	and	and	CCONJ
gujaf-184	128	16	mohammad	mohammad	PROPN
gujaf-184	128	17	,	,	PUNCT
gujaf-184	128	18	(	(	PUNCT
gujaf-184	128	19	2019	2019	NUM
gujaf-184	128	20	)	)	PUNCT
gujaf-184	128	21	for	for	ADP
gujaf-184	128	22	ten	ten	NUM
gujaf-184	128	23	years	year	NOUN
gujaf-184	128	24	and	and	CCONJ
gujaf-184	128	25	employed	employ	VERB
gujaf-184	128	26	logistic	logistic	ADJ
gujaf-184	128	27	regression	regression	NOUN
gujaf-184	128	28	model	model	NOUN
gujaf-184	128	29	found	find	VERB
gujaf-184	128	30	a	a	DET
gujaf-184	128	31	significance	significance	NOUN
gujaf-184	128	32	negative	negative	ADJ
gujaf-184	128	33	association	association	NOUN
gujaf-184	128	34	between	between	ADP
gujaf-184	128	35	audit	audit	NOUN
gujaf-184	128	36	committee	committee	NOUN
gujaf-184	128	37	meetings	meeting	NOUN
gujaf-184	128	38	and	and	CCONJ
gujaf-184	128	39	cosmetic	cosmetic	ADJ
gujaf-184	128	40	accounting	accounting	NOUN
gujaf-184	128	41	.	.	PUNCT
gujaf-184	129	1	it	it	PRON
gujaf-184	129	2	is	be	AUX
gujaf-184	129	3	evident	evident	ADJ
gujaf-184	129	4	by	by	ADP
gujaf-184	129	5	this	this	PRON
gujaf-184	129	6	that	that	SCONJ
gujaf-184	129	7	,	,	PUNCT
gujaf-184	129	8	regular	regular	ADJ
gujaf-184	129	9	audit	audit	NOUN
gujaf-184	129	10	committee	committee	NOUN
gujaf-184	129	11	meetings	meeting	NOUN
gujaf-184	129	12	help	help	VERB
gujaf-184	129	13	reduces	reduce	VERB
gujaf-184	129	14	window	window	NOUN
gujaf-184	129	15	dressing	dressing	NOUN
gujaf-184	129	16	accounting	accounting	NOUN
gujaf-184	129	17	and	and	CCONJ
gujaf-184	129	18	improve	improve	VERB
gujaf-184	129	19	financial	financial	ADJ
gujaf-184	129	20	reporting	reporting	NOUN
gujaf-184	129	21	quality	quality	NOUN
gujaf-184	129	22	of	of	ADP
gujaf-184	129	23	jordanian	jordanian	ADJ
gujaf-184	129	24	firms	firm	NOUN
gujaf-184	129	25	.	.	PUNCT
gujaf-184	130	1	ibrahim	ibrahim	PROPN
gujaf-184	130	2	,	,	PUNCT
gujaf-184	130	3	alkasim	alkasim	ADJ
gujaf-184	130	4	,	,	PUNCT
gujaf-184	130	5	udoh	udoh	VERB
gujaf-184	130	6	and	and	CCONJ
gujaf-184	130	7	onipe	onipe	NOUN
gujaf-184	130	8	(	(	PUNCT
gujaf-184	130	9	2019	2019	NUM
gujaf-184	130	10	)	)	PUNCT
gujaf-184	130	11	and	and	CCONJ
gujaf-184	130	12	odjaremu	odjaremu	NOUN
gujaf-184	130	13	and	and	CCONJ
gujaf-184	130	14	jeroh	jeroh	NOUN
gujaf-184	130	15	(	(	PUNCT
gujaf-184	130	16	2019	2019	NUM
gujaf-184	130	17	)	)	PUNCT
gujaf-184	130	18	and	and	CCONJ
gujaf-184	130	19	also	also	ADV
gujaf-184	130	20	reported	report	VERB
gujaf-184	130	21	this	this	DET
gujaf-184	130	22	conclusion	conclusion	NOUN
gujaf-184	130	23	.	.	PUNCT
gujaf-184	131	1	in	in	ADP
gujaf-184	131	2	contrast	contrast	NOUN
gujaf-184	131	3	,	,	PUNCT
gujaf-184	131	4	dhaliwal	dhaliwal	PROPN
gujaf-184	131	5	,	,	PUNCT
gujaf-184	131	6	naiker	naiker	NOUN
gujaf-184	131	7	,	,	PUNCT
gujaf-184	131	8	and	and	CCONJ
gujaf-184	131	9	navissi	navissi	PROPN
gujaf-184	131	10	(	(	PUNCT
gujaf-184	131	11	2008	2008	NUM
gujaf-184	131	12	)	)	PUNCT
gujaf-184	131	13	conducted	conduct	VERB
gujaf-184	131	14	an	an	DET
gujaf-184	131	15	empirical	empirical	ADJ
gujaf-184	131	16	study	study	NOUN
gujaf-184	131	17	on	on	ADP
gujaf-184	131	18	audit	audit	NOUN
gujaf-184	131	19	committee	committee	NOUN
gujaf-184	131	20	and	and	CCONJ
gujaf-184	131	21	accrual	accrual	ADJ
gujaf-184	131	22	quality	quality	NOUN
gujaf-184	131	23	within	within	ADP
gujaf-184	131	24	the	the	DET
gujaf-184	131	25	period	period	NOUN
gujaf-184	131	26	of	of	ADP
gujaf-184	131	27	seven	seven	NUM
gujaf-184	131	28	years	year	NOUN
gujaf-184	131	29	.	.	PUNCT
gujaf-184	132	1	their	their	PRON
gujaf-184	132	2	empirical	empirical	ADJ
gujaf-184	132	3	results	result	NOUN
gujaf-184	132	4	after	after	ADP
gujaf-184	132	5	employing	employ	VERB
gujaf-184	132	6	multiple	multiple	ADJ
gujaf-184	132	7	regression	regression	NOUN
gujaf-184	132	8	technique	technique	NOUN
gujaf-184	132	9	for	for	ADP
gujaf-184	132	10	data	datum	NOUN
gujaf-184	132	11	analysis	analysis	NOUN
gujaf-184	132	12	discovered	discover	VERB
gujaf-184	132	13	that	that	SCONJ
gujaf-184	132	14	regular	regular	ADJ
gujaf-184	132	15	audit	audit	NOUN
gujaf-184	132	16	committee	committee	NOUN
gujaf-184	132	17	meetings	meeting	NOUN
gujaf-184	132	18	reduce	reduce	VERB
gujaf-184	132	19	accrual	accrual	ADJ
gujaf-184	132	20	quality	quality	NOUN
gujaf-184	132	21	within	within	ADP
gujaf-184	132	22	the	the	DET
gujaf-184	132	23	scope	scope	NOUN
gujaf-184	132	24	of	of	ADP
gujaf-184	132	25	their	their	PRON
gujaf-184	132	26	study	study	NOUN
gujaf-184	132	27	.	.	PUNCT
gujaf-184	133	1	in	in	ADP
gujaf-184	133	2	another	another	DET
gujaf-184	133	3	study	study	NOUN
gujaf-184	133	4	of	of	ADP
gujaf-184	133	5	vietnam	vietnam	PROPN
gujaf-184	133	6	companies	company	NOUN
gujaf-184	133	7	by	by	ADP
gujaf-184	133	8	diem	diem	NOUN
gujaf-184	133	9	,	,	PUNCT
gujaf-184	133	10	and	and	CCONJ
gujaf-184	133	11	anh	anh	NOUN
gujaf-184	133	12	,	,	PUNCT
gujaf-184	133	13	(	(	PUNCT
gujaf-184	133	14	2021	2021	NUM
gujaf-184	133	15	)	)	PUNCT
gujaf-184	133	16	the	the	DET
gujaf-184	133	17	findings	finding	NOUN
gujaf-184	133	18	confirm	confirm	VERB
gujaf-184	133	19	the	the	DET
gujaf-184	133	20	result	result	NOUN
gujaf-184	133	21	of	of	ADP
gujaf-184	133	22	dhaliwal	dhaliwal	PROPN
gujaf-184	133	23	et	et	PROPN
gujaf-184	133	24	al	al	PROPN
gujaf-184	133	25	(	(	PUNCT
gujaf-184	133	26	2008	2008	NUM
gujaf-184	133	27	)	)	PUNCT
gujaf-184	133	28	by	by	ADP
gujaf-184	133	29	establishing	establish	VERB
gujaf-184	133	30	a	a	DET
gujaf-184	133	31	gusau	gusau	ADJ
gujaf-184	133	32	journal	journal	NOUN
gujaf-184	133	33	of	of	ADP
gujaf-184	133	34	accounting	accounting	NOUN
gujaf-184	133	35	and	and	CCONJ
gujaf-184	133	36	finance	finance	NOUN
gujaf-184	133	37	,	,	PUNCT
gujaf-184	133	38	vol	vol	NOUN
gujaf-184	133	39	.	.	PROPN
gujaf-184	133	40	3	3	NUM
gujaf-184	133	41	,	,	PUNCT
gujaf-184	133	42	issue	issue	NOUN
gujaf-184	133	43	3	3	NUM
gujaf-184	133	44	,	,	PUNCT
gujaf-184	133	45	october	october	PROPN
gujaf-184	133	46	,	,	PUNCT
gujaf-184	133	47	2022	2022	NUM
gujaf-184	133	48	121	121	NUM
gujaf-184	133	49	positive	positive	ADJ
gujaf-184	133	50	association	association	NOUN
gujaf-184	133	51	between	between	ADP
gujaf-184	133	52	audit	audit	NOUN
gujaf-184	133	53	committee	committee	NOUN
gujaf-184	133	54	meetings	meeting	NOUN
gujaf-184	133	55	and	and	CCONJ
gujaf-184	133	56	financial	financial	ADJ
gujaf-184	133	57	reporting	reporting	NOUN
gujaf-184	133	58	quality	quality	NOUN
gujaf-184	133	59	.	.	PUNCT
gujaf-184	134	1	in	in	ADP
gujaf-184	134	2	that	that	DET
gujaf-184	134	3	way	way	NOUN
gujaf-184	134	4	,	,	PUNCT
gujaf-184	134	5	it	it	PRON
gujaf-184	134	6	is	be	AUX
gujaf-184	134	7	deduced	deduce	VERB
gujaf-184	134	8	that	that	SCONJ
gujaf-184	134	9	where	where	SCONJ
gujaf-184	134	10	the	the	DET
gujaf-184	134	11	audit	audit	NOUN
gujaf-184	134	12	committee	committee	NOUN
gujaf-184	134	13	meetings	meeting	NOUN
gujaf-184	134	14	increase	increase	VERB
gujaf-184	134	15	,	,	PUNCT
gujaf-184	134	16	earnings	earning	NOUN
gujaf-184	134	17	manipulation	manipulation	NOUN
gujaf-184	134	18	increases	increase	NOUN
gujaf-184	134	19	.	.	PUNCT
gujaf-184	135	1	ekanayake	ekanayake	NOUN
gujaf-184	135	2	,	,	PUNCT
gujaf-184	135	3	(	(	PUNCT
gujaf-184	135	4	2021	2021	NUM
gujaf-184	135	5	)	)	PUNCT
gujaf-184	135	6	,	,	PUNCT
gujaf-184	135	7	enofe	enofe	ADJ
gujaf-184	135	8	,	,	PUNCT
gujaf-184	135	9	iyafekhe	iyafekhe	ADJ
gujaf-184	135	10	and	and	CCONJ
gujaf-184	135	11	eniola	eniola	PROPN
gujaf-184	135	12	(	(	PUNCT
gujaf-184	135	13	2017	2017	NUM
gujaf-184	135	14	)	)	PUNCT
gujaf-184	135	15	,	,	PUNCT
gujaf-184	135	16	moses	moses	PROPN
gujaf-184	135	17	,	,	PUNCT
gujaf-184	135	18	ofurum	ofurum	PROPN
gujaf-184	135	19	and	and	CCONJ
gujaf-184	135	20	egbe	egbe	PROPN
gujaf-184	135	21	(	(	PUNCT
gujaf-184	135	22	2016	2016	NUM
gujaf-184	135	23	)	)	PUNCT
gujaf-184	135	24	and	and	CCONJ
gujaf-184	135	25	moses	moses	PROPN
gujaf-184	135	26	(	(	PUNCT
gujaf-184	135	27	2016	2016	NUM
gujaf-184	135	28	)	)	PUNCT
gujaf-184	135	29	also	also	ADV
gujaf-184	135	30	support	support	VERB
gujaf-184	135	31	this	this	DET
gujaf-184	135	32	finding	finding	NOUN
gujaf-184	135	33	.	.	PUNCT
gujaf-184	136	1	audit	audit	NOUN
gujaf-184	136	2	committee	committee	NOUN
gujaf-184	136	3	size	size	NOUN
gujaf-184	136	4	and	and	CCONJ
gujaf-184	136	5	financial	financial	ADJ
gujaf-184	136	6	reporting	reporting	NOUN
gujaf-184	136	7	quality	quality	NOUN
gujaf-184	136	8	enofe	enofe	ADJ
gujaf-184	136	9	,	,	PUNCT
gujaf-184	136	10	mgbame	mgbame	NOUN
gujaf-184	136	11	,	,	PUNCT
gujaf-184	136	12	okolie	okolie	NOUN
gujaf-184	136	13	and	and	CCONJ
gujaf-184	136	14	ezedonmi	ezedonmi	PROPN
gujaf-184	136	15	(	(	PUNCT
gujaf-184	136	16	2014	2014	NUM
gujaf-184	136	17	)	)	PUNCT
gujaf-184	136	18	studied	study	VERB
gujaf-184	136	19	the	the	DET
gujaf-184	136	20	audit	audit	NOUN
gujaf-184	136	21	firm	firm	ADJ
gujaf-184	136	22	characteristics	characteristic	NOUN
gujaf-184	136	23	and	and	CCONJ
gujaf-184	136	24	audit	audit	NOUN
gujaf-184	136	25	quality	quality	NOUN
gujaf-184	136	26	;	;	PUNCT
gujaf-184	136	27	the	the	DET
gujaf-184	136	28	nigerian	nigerian	ADJ
gujaf-184	136	29	experience	experience	NOUN
gujaf-184	136	30	.	.	PUNCT
gujaf-184	137	1	they	they	PRON
gujaf-184	137	2	selected	select	VERB
gujaf-184	137	3	audit	audit	NOUN
gujaf-184	137	4	committee	committee	NOUN
gujaf-184	137	5	size	size	NOUN
gujaf-184	137	6	among	among	ADP
gujaf-184	137	7	the	the	DET
gujaf-184	137	8	proxy	proxy	NOUN
gujaf-184	137	9	of	of	ADP
gujaf-184	137	10	audit	audit	NOUN
gujaf-184	137	11	firm	firm	ADJ
gujaf-184	137	12	characteristics	characteristic	NOUN
gujaf-184	137	13	.	.	PUNCT
gujaf-184	138	1	the	the	DET
gujaf-184	138	2	study	study	NOUN
gujaf-184	138	3	reported	report	VERB
gujaf-184	138	4	that	that	SCONJ
gujaf-184	138	5	audit	audit	NOUN
gujaf-184	138	6	size	size	NOUN
gujaf-184	138	7	helps	help	VERB
gujaf-184	138	8	in	in	ADP
gujaf-184	138	9	improving	improve	VERB
gujaf-184	138	10	audit	audit	NOUN
gujaf-184	138	11	quality	quality	NOUN
gujaf-184	138	12	which	which	PRON
gujaf-184	138	13	invariably	invariably	ADV
gujaf-184	138	14	increases	increase	VERB
gujaf-184	138	15	firm	firm	ADJ
gujaf-184	138	16	’s	’s	PART
gujaf-184	138	17	financial	financial	ADJ
gujaf-184	138	18	reporting	reporting	NOUN
gujaf-184	138	19	quality	quality	NOUN
gujaf-184	138	20	.	.	PUNCT
gujaf-184	139	1	eyenubo	eyenubo	PROPN
gujaf-184	139	2	,	,	PUNCT
gujaf-184	139	3	mohammed	mohammed	PROPN
gujaf-184	139	4	and	and	CCONJ
gujaf-184	139	5	ali	ali	PROPN
gujaf-184	139	6	(	(	PUNCT
gujaf-184	139	7	2017	2017	NUM
gujaf-184	139	8	)	)	PUNCT
gujaf-184	139	9	in	in	ADP
gujaf-184	139	10	their	their	PRON
gujaf-184	139	11	study	study	NOUN
gujaf-184	139	12	of	of	ADP
gujaf-184	139	13	audit	audit	NOUN
gujaf-184	139	14	committee	committee	NOUN
gujaf-184	139	15	effectiveness	effectiveness	NOUN
gujaf-184	139	16	and	and	CCONJ
gujaf-184	139	17	financial	financial	ADJ
gujaf-184	139	18	reporting	reporting	NOUN
gujaf-184	139	19	quality	quality	NOUN
gujaf-184	139	20	of	of	ADP
gujaf-184	139	21	listed	list	VERB
gujaf-184	139	22	companies	company	NOUN
gujaf-184	139	23	in	in	ADP
gujaf-184	139	24	nigeria	nigeria	PROPN
gujaf-184	139	25	stock	stock	PROPN
gujaf-184	139	26	exchange	exchange	PROPN
gujaf-184	139	27	within	within	ADP
gujaf-184	139	28	the	the	DET
gujaf-184	139	29	period	period	NOUN
gujaf-184	139	30	of	of	ADP
gujaf-184	139	31	ten	ten	NUM
gujaf-184	139	32	years	year	NOUN
gujaf-184	139	33	.	.	PUNCT
gujaf-184	140	1	the	the	DET
gujaf-184	140	2	study	study	NOUN
gujaf-184	140	3	employed	employ	VERB
gujaf-184	140	4	multiple	multiple	ADJ
gujaf-184	140	5	regressions	regression	NOUN
gujaf-184	140	6	as	as	SCONJ
gujaf-184	140	7	the	the	DET
gujaf-184	140	8	technique	technique	NOUN
gujaf-184	140	9	of	of	ADP
gujaf-184	140	10	data	datum	NOUN
gujaf-184	140	11	analysis	analysis	NOUN
gujaf-184	140	12	found	find	VERB
gujaf-184	140	13	significant	significant	ADJ
gujaf-184	140	14	negative	negative	ADJ
gujaf-184	140	15	association	association	NOUN
gujaf-184	140	16	of	of	ADP
gujaf-184	140	17	audit	audit	PROPN
gujaf-184	140	18	committee	committee	NOUN
gujaf-184	140	19	size	size	NOUN
gujaf-184	140	20	and	and	CCONJ
gujaf-184	140	21	financial	financial	ADJ
gujaf-184	140	22	reporting	reporting	NOUN
gujaf-184	140	23	quality	quality	NOUN
gujaf-184	140	24	,	,	PUNCT
gujaf-184	140	25	thereby	thereby	ADV
gujaf-184	140	26	portraying	portray	VERB
gujaf-184	140	27	inverse	inverse	NOUN
gujaf-184	140	28	relation	relation	NOUN
gujaf-184	140	29	with	with	ADP
gujaf-184	140	30	discretionary	discretionary	ADJ
gujaf-184	140	31	accruals	accrual	NOUN
gujaf-184	140	32	.	.	PUNCT
gujaf-184	141	1	this	this	PRON
gujaf-184	141	2	was	be	AUX
gujaf-184	141	3	supported	support	VERB
gujaf-184	141	4	by	by	ADP
gujaf-184	141	5	a	a	DET
gujaf-184	141	6	study	study	NOUN
gujaf-184	141	7	of	of	ADP
gujaf-184	141	8	quoted	quote	VERB
gujaf-184	141	9	companies	company	NOUN
gujaf-184	141	10	in	in	ADP
gujaf-184	141	11	the	the	DET
gujaf-184	141	12	nigerian	nigerian	ADJ
gujaf-184	141	13	stock	stock	NOUN
gujaf-184	141	14	exchange	exchange	NOUN
gujaf-184	141	15	by	by	ADP
gujaf-184	141	16	eze	eze	ADJ
gujaf-184	141	17	and	and	CCONJ
gujaf-184	141	18	nkak	nkak	ADJ
gujaf-184	141	19	(	(	PUNCT
gujaf-184	141	20	2020	2020	NUM
gujaf-184	141	21	)	)	PUNCT
gujaf-184	141	22	the	the	DET
gujaf-184	141	23	study	study	NOUN
gujaf-184	141	24	utilized	utilize	VERB
gujaf-184	141	25	logistic	logistic	ADJ
gujaf-184	141	26	regression	regression	NOUN
gujaf-184	141	27	model	model	NOUN
gujaf-184	141	28	and	and	CCONJ
gujaf-184	141	29	document	document	NOUN
gujaf-184	141	30	significant	significant	ADJ
gujaf-184	141	31	negative	negative	ADJ
gujaf-184	141	32	effect	effect	NOUN
gujaf-184	141	33	of	of	ADP
gujaf-184	141	34	audit	audit	NOUN
gujaf-184	141	35	committee	committee	NOUN
gujaf-184	141	36	size	size	NOUN
gujaf-184	141	37	and	and	CCONJ
gujaf-184	141	38	financial	financial	ADJ
gujaf-184	141	39	reporting	reporting	NOUN
gujaf-184	141	40	.	.	PUNCT
gujaf-184	142	1	amina	amina	PROPN
gujaf-184	142	2	,	,	PUNCT
gujaf-184	142	3	hassouna	hassouna	PROPN
gujaf-184	142	4	,	,	PUNCT
gujaf-184	142	5	moez	moez	NOUN
gujaf-184	142	6	(	(	PUNCT
gujaf-184	142	7	2018	2018	NUM
gujaf-184	142	8	)	)	PUNCT
gujaf-184	142	9	also	also	ADV
gujaf-184	142	10	document	document	VERB
gujaf-184	142	11	thus	thus	ADV
gujaf-184	142	12	finding	finding	NOUN
gujaf-184	142	13	.	.	PUNCT
gujaf-184	143	1	contrarily	contrarily	ADV
gujaf-184	143	2	,	,	PUNCT
gujaf-184	143	3	faozi	faozi	NOUN
gujaf-184	143	4	,	,	PUNCT
gujaf-184	143	5	abdulwahid	abdulwahid	NOUN
gujaf-184	143	6	,	,	PUNCT
gujaf-184	143	7	mohd	mohd	NOUN
gujaf-184	143	8	and	and	CCONJ
gujaf-184	143	9	waleed	waleed	PROPN
gujaf-184	143	10	(	(	PUNCT
gujaf-184	143	11	2020	2020	NUM
gujaf-184	143	12	)	)	PUNCT
gujaf-184	143	13	in	in	ADP
gujaf-184	143	14	their	their	PRON
gujaf-184	143	15	study	study	NOUN
gujaf-184	143	16	exploring	explore	VERB
gujaf-184	143	17	indian	indian	ADJ
gujaf-184	143	18	data	datum	NOUN
gujaf-184	143	19	and	and	CCONJ
gujaf-184	143	20	the	the	DET
gujaf-184	143	21	empirical	empirical	ADJ
gujaf-184	143	22	results	result	NOUN
gujaf-184	143	23	shows	show	VERB
gujaf-184	143	24	that	that	SCONJ
gujaf-184	143	25	audit	audit	NOUN
gujaf-184	143	26	committee	committee	NOUN
gujaf-184	143	27	size	size	NOUN
gujaf-184	143	28	have	have	VERB
gujaf-184	143	29	no	no	DET
gujaf-184	143	30	significant	significant	ADJ
gujaf-184	143	31	impact	impact	NOUN
gujaf-184	143	32	on	on	ADP
gujaf-184	143	33	financial	financial	ADJ
gujaf-184	143	34	reporting	reporting	NOUN
gujaf-184	143	35	quality	quality	NOUN
gujaf-184	143	36	.	.	PUNCT
gujaf-184	144	1	in	in	ADP
gujaf-184	144	2	another	another	DET
gujaf-184	144	3	study	study	NOUN
gujaf-184	144	4	by	by	ADP
gujaf-184	144	5	firnanti	firnanti	PROPN
gujaf-184	144	6	and	and	CCONJ
gujaf-184	144	7	karmudiandri	karmudiandri	PROPN
gujaf-184	144	8	(	(	PUNCT
gujaf-184	144	9	2020	2020	NUM
gujaf-184	144	10	)	)	PUNCT
gujaf-184	144	11	the	the	DET
gujaf-184	144	12	findings	finding	NOUN
gujaf-184	144	13	confirm	confirm	VERB
gujaf-184	144	14	the	the	DET
gujaf-184	144	15	result	result	NOUN
gujaf-184	144	16	of	of	ADP
gujaf-184	144	17	faozi	faozi	PROPN
gujaf-184	144	18	et	et	PROPN
gujaf-184	144	19	al	al	PROPN
gujaf-184	144	20	(	(	PUNCT
gujaf-184	144	21	2020	2020	NUM
gujaf-184	144	22	)	)	PUNCT
gujaf-184	144	23	,	,	PUNCT
gujaf-184	144	24	as	as	SCONJ
gujaf-184	144	25	it	it	PRON
gujaf-184	144	26	establishes	establish	VERB
gujaf-184	144	27	a	a	DET
gujaf-184	144	28	positive	positive	ADJ
gujaf-184	144	29	association	association	NOUN
gujaf-184	144	30	of	of	ADP
gujaf-184	144	31	audit	audit	PROPN
gujaf-184	144	32	committee	committee	NOUN
gujaf-184	144	33	size	size	NOUN
gujaf-184	144	34	and	and	CCONJ
gujaf-184	144	35	financial	financial	ADJ
gujaf-184	144	36	reporting	reporting	NOUN
gujaf-184	144	37	quality	quality	NOUN
gujaf-184	144	38	.	.	PUNCT
gujaf-184	145	1	these	these	DET
gujaf-184	145	2	findings	finding	NOUN
gujaf-184	145	3	were	be	AUX
gujaf-184	145	4	supported	support	VERB
gujaf-184	145	5	by	by	ADP
gujaf-184	145	6	the	the	DET
gujaf-184	145	7	studies	study	NOUN
gujaf-184	145	8	of	of	ADP
gujaf-184	145	9	firth	firth	PROPN
gujaf-184	145	10	,	,	PUNCT
gujaf-184	145	11	fung	fung	PROPN
gujaf-184	145	12	and	and	CCONJ
gujaf-184	145	13	rui	rui	PROPN
gujaf-184	145	14	(	(	PUNCT
gujaf-184	145	15	2007	2007	NUM
gujaf-184	145	16	)	)	PUNCT
gujaf-184	145	17	and	and	CCONJ
gujaf-184	145	18	hamdan	hamdan	PROPN
gujaf-184	145	19	and	and	CCONJ
gujaf-184	145	20	abdalmuttaleb	abdalmuttaleb	PROPN
gujaf-184	145	21	(	(	PUNCT
gujaf-184	145	22	2013	2013	NUM
gujaf-184	145	23	)	)	PUNCT
gujaf-184	145	24	who	who	PRON
gujaf-184	145	25	also	also	ADV
gujaf-184	145	26	found	find	VERB
gujaf-184	145	27	significant	significant	ADJ
gujaf-184	145	28	positive	positive	ADJ
gujaf-184	145	29	of	of	ADP
gujaf-184	145	30	audit	audit	NOUN
gujaf-184	145	31	committee	committee	NOUN
gujaf-184	145	32	size	size	NOUN
gujaf-184	145	33	,	,	PUNCT
gujaf-184	145	34	which	which	PRON
gujaf-184	145	35	reduces	reduce	VERB
gujaf-184	145	36	financial	financial	ADJ
gujaf-184	145	37	reporting	reporting	NOUN
gujaf-184	145	38	quality	quality	NOUN
gujaf-184	145	39	.	.	PUNCT
gujaf-184	146	1	audit	audit	NOUN
gujaf-184	146	2	committee	committee	NOUN
gujaf-184	146	3	financial	financial	ADJ
gujaf-184	146	4	expertise	expertise	NOUN
gujaf-184	146	5	and	and	CCONJ
gujaf-184	146	6	financial	financial	ADJ
gujaf-184	146	7	reporting	reporting	NOUN
gujaf-184	146	8	quality	quality	NOUN
gujaf-184	146	9	several	several	ADJ
gujaf-184	146	10	studies	study	NOUN
gujaf-184	146	11	argued	argue	VERB
gujaf-184	146	12	on	on	ADP
gujaf-184	146	13	the	the	DET
gujaf-184	146	14	fact	fact	NOUN
gujaf-184	146	15	that	that	SCONJ
gujaf-184	146	16	audit	audit	NOUN
gujaf-184	146	17	committee	committee	NOUN
gujaf-184	146	18	financial	financial	ADJ
gujaf-184	146	19	expertise	expertise	NOUN
gujaf-184	146	20	enhances	enhance	VERB
gujaf-184	146	21	agency	agency	NOUN
gujaf-184	146	22	relationship	relationship	NOUN
gujaf-184	146	23	and	and	CCONJ
gujaf-184	146	24	reduce	reduce	VERB
gujaf-184	146	25	conflicting	conflicting	ADJ
gujaf-184	146	26	interest	interest	NOUN
gujaf-184	146	27	between	between	ADP
gujaf-184	146	28	managers	manager	NOUN
gujaf-184	146	29	and	and	CCONJ
gujaf-184	146	30	shareholders	shareholder	NOUN
gujaf-184	146	31	caused	cause	VERB
gujaf-184	146	32	by	by	ADP
gujaf-184	146	33	manager	manager	NOUN
gujaf-184	146	34	’s	’s	PART
gujaf-184	146	35	excessive	excessive	ADJ
gujaf-184	146	36	use	use	NOUN
gujaf-184	146	37	of	of	ADP
gujaf-184	146	38	discretion	discretion	NOUN
gujaf-184	146	39	in	in	ADP
gujaf-184	146	40	financial	financial	ADJ
gujaf-184	146	41	reporting	reporting	NOUN
gujaf-184	146	42	.	.	PUNCT
gujaf-184	147	1	this	this	DET
gujaf-184	147	2	position	position	NOUN
gujaf-184	147	3	has	have	AUX
gujaf-184	147	4	been	be	AUX
gujaf-184	147	5	confirmed	confirm	VERB
gujaf-184	147	6	by	by	ADP
gujaf-184	147	7	the	the	DET
gujaf-184	147	8	studies	study	NOUN
gujaf-184	147	9	(	(	PUNCT
gujaf-184	147	10	adeleke	adeleke	ADJ
gujaf-184	147	11	2021	2021	NUM
gujaf-184	147	12	,	,	PUNCT
gujaf-184	147	13	diem	diem	NOUN
gujaf-184	147	14	&	&	CCONJ
gujaf-184	147	15	anh	anh	PROPN
gujaf-184	147	16	2021	2021	NUM
gujaf-184	147	17	,	,	PUNCT
gujaf-184	147	18	eze	eze	PROPN
gujaf-184	147	19	&	&	CCONJ
gujaf-184	147	20	nkak	nkak	ADJ
gujaf-184	147	21	,	,	PUNCT
gujaf-184	147	22	2020	2020	NUM
gujaf-184	147	23	,	,	PUNCT
gujaf-184	147	24	eyenubo	eyenubo	VERB
gujaf-184	147	25	et	et	NOUN
gujaf-184	147	26	al	al	PROPN
gujaf-184	147	27	2017	2017	NUM
gujaf-184	147	28	,	,	PUNCT
gujaf-184	147	29	)	)	PUNCT
gujaf-184	147	30	.	.	PUNCT
gujaf-184	148	1	they	they	PRON
gujaf-184	148	2	established	establish	VERB
gujaf-184	148	3	significant	significant	ADJ
gujaf-184	148	4	negative	negative	NOUN
gujaf-184	148	5	of	of	ADP
gujaf-184	148	6	audit	audit	NOUN
gujaf-184	148	7	committee	committee	NOUN
gujaf-184	148	8	financial	financial	ADJ
gujaf-184	148	9	expertise	expertise	NOUN
gujaf-184	148	10	,	,	PUNCT
gujaf-184	148	11	which	which	PRON
gujaf-184	148	12	reduces	reduce	VERB
gujaf-184	148	13	abnormal	abnormal	ADJ
gujaf-184	148	14	accruals	accrual	NOUN
gujaf-184	148	15	and	and	CCONJ
gujaf-184	148	16	improves	improve	VERB
gujaf-184	148	17	financial	financial	ADJ
gujaf-184	148	18	reporting	reporting	NOUN
gujaf-184	148	19	quality	quality	NOUN
gujaf-184	148	20	.	.	PUNCT
gujaf-184	149	1	more	more	ADV
gujaf-184	149	2	so	so	ADV
gujaf-184	149	3	,	,	PUNCT
gujaf-184	149	4	xie	xie	PROPN
gujaf-184	149	5	,	,	PUNCT
gujaf-184	149	6	wallace	wallace	PROPN
gujaf-184	149	7	and	and	CCONJ
gujaf-184	149	8	peter	peter	PROPN
gujaf-184	149	9	(	(	PUNCT
gujaf-184	149	10	2003	2003	NUM
gujaf-184	149	11	)	)	PUNCT
gujaf-184	149	12	and	and	CCONJ
gujaf-184	149	13	zaitul	zaitul	NOUN
gujaf-184	149	14	and	and	CCONJ
gujaf-184	149	15	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	PROPN
gujaf-184	149	16	#	#	SYM
gujaf-184	149	17	!	!	PUNCT
gujaf-184	150	1	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	PROPN
gujaf-184	150	2	#	#	SYM
gujaf-184	150	3	!	!	PUNCT
gujaf-184	151	1	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	VERB
gujaf-184	151	2	#	#	SYM
gujaf-184	151	3	!	!	PUNCT
gujaf-184	152	1	gusau	gusau	PROPN
gujaf-184	152	2	journal	journal	PROPN
gujaf-184	152	3	of	of	ADP
gujaf-184	152	4	accounting	accounting	NOUN
gujaf-184	152	5	and	and	CCONJ
gujaf-184	152	6	finance	finance	NOUN
gujaf-184	152	7	,	,	PUNCT
gujaf-184	152	8	vol	vol	NOUN
gujaf-184	152	9	.	.	PROPN
gujaf-184	152	10	3	3	NUM
gujaf-184	152	11	,	,	PUNCT
gujaf-184	152	12	issue	issue	NOUN
gujaf-184	152	13	3	3	NUM
gujaf-184	152	14	,	,	PUNCT
gujaf-184	152	15	october	october	PROPN
gujaf-184	152	16	,	,	PUNCT
gujaf-184	152	17	2022	2022	NUM
gujaf-184	152	18	122	122	NUM
gujaf-184	152	19	ilona	ilona	NOUN
gujaf-184	152	20	(	(	PUNCT
gujaf-184	152	21	2019	2019	NUM
gujaf-184	152	22	)	)	PUNCT
gujaf-184	152	23	believe	believe	VERB
gujaf-184	152	24	that	that	SCONJ
gujaf-184	152	25	audit	audit	NOUN
gujaf-184	152	26	committee	committee	NOUN
gujaf-184	152	27	with	with	ADP
gujaf-184	152	28	financial	financial	ADJ
gujaf-184	152	29	experts	expert	NOUN
gujaf-184	152	30	as	as	SCONJ
gujaf-184	152	31	members	member	NOUN
gujaf-184	152	32	reduces	reduce	VERB
gujaf-184	152	33	financial	financial	ADJ
gujaf-184	152	34	reporting	reporting	NOUN
gujaf-184	152	35	timeliness	timeliness	NOUN
gujaf-184	152	36	.	.	PUNCT
gujaf-184	153	1	on	on	ADP
gujaf-184	153	2	the	the	DET
gujaf-184	153	3	other	other	ADJ
gujaf-184	153	4	hand	hand	NOUN
gujaf-184	153	5	,	,	PUNCT
gujaf-184	153	6	another	another	DET
gujaf-184	153	7	stream	stream	NOUN
gujaf-184	153	8	of	of	ADP
gujaf-184	153	9	studies	study	NOUN
gujaf-184	153	10	argued	argue	VERB
gujaf-184	153	11	to	to	ADP
gujaf-184	153	12	the	the	DET
gujaf-184	153	13	contrary	contrary	NOUN
gujaf-184	153	14	suggesting	suggest	VERB
gujaf-184	153	15	that	that	SCONJ
gujaf-184	153	16	audit	audit	NOUN
gujaf-184	153	17	committee	committee	NOUN
gujaf-184	153	18	financial	financial	ADJ
gujaf-184	153	19	expertise	expertise	NOUN
gujaf-184	153	20	increases	increase	VERB
gujaf-184	153	21	managers	manager	NOUN
gujaf-184	153	22	earning	earn	VERB
gujaf-184	153	23	manipulation	manipulation	NOUN
gujaf-184	153	24	and	and	CCONJ
gujaf-184	153	25	reduces	reduce	VERB
gujaf-184	153	26	financial	financial	ADJ
gujaf-184	153	27	reporting	reporting	NOUN
gujaf-184	153	28	disclosure	disclosure	NOUN
gujaf-184	153	29	(	(	PUNCT
gujaf-184	153	30	mehdi	mehdi	PROPN
gujaf-184	153	31	et	et	PROPN
gujaf-184	153	32	al	al	PROPN
gujaf-184	153	33	2021	2021	NUM
gujaf-184	153	34	,	,	PUNCT
gujaf-184	153	35	umobong	umobong	PROPN
gujaf-184	153	36	&	&	CCONJ
gujaf-184	153	37	ibanichuka	ibanichuka	PROPN
gujaf-184	153	38	2017	2017	NUM
gujaf-184	153	39	,	,	PUNCT
gujaf-184	153	40	thomas	thomas	PROPN
gujaf-184	153	41	,	,	PUNCT
gujaf-184	153	42	marjorie	marjorie	PROPN
gujaf-184	153	43	&	&	CCONJ
gujaf-184	153	44	frances	frances	PROPN
gujaf-184	153	45	2019	2019	NUM
gujaf-184	153	46	,	,	PUNCT
gujaf-184	153	47	tran	tran	PROPN
gujaf-184	153	48	,	,	PUNCT
gujaf-184	153	49	hassan	hassan	PROPN
gujaf-184	153	50	&	&	CCONJ
gujaf-184	153	51	houston	houston	PROPN
gujaf-184	153	52	2020	2020	NUM
gujaf-184	153	53	,	,	PUNCT
gujaf-184	153	54	spathis	spathis	NOUN
gujaf-184	153	55	2002	2002	NUM
gujaf-184	153	56	,	,	PUNCT
gujaf-184	153	57	sharma	sharma	PROPN
gujaf-184	153	58	&	&	CCONJ
gujaf-184	153	59	kuang	kuang	PROPN
gujaf-184	153	60	2013	2013	NUM
gujaf-184	153	61	)	)	PUNCT
gujaf-184	153	62	.	.	PUNCT
gujaf-184	154	1	these	these	DET
gujaf-184	154	2	studies	study	NOUN
gujaf-184	154	3	supporting	support	VERB
gujaf-184	154	4	the	the	DET
gujaf-184	154	5	likely	likely	ADJ
gujaf-184	154	6	hood	hood	NOUN
gujaf-184	154	7	that	that	PRON
gujaf-184	154	8	a	a	DET
gujaf-184	154	9	dominant	dominant	ADJ
gujaf-184	154	10	financially	financially	ADV
gujaf-184	154	11	experts	expert	NOUN
gujaf-184	154	12	audit	audit	NOUN
gujaf-184	154	13	committee	committee	NOUN
gujaf-184	154	14	increases	increase	VERB
gujaf-184	154	15	unwanted	unwanted	ADJ
gujaf-184	154	16	discretionary	discretionary	ADJ
gujaf-184	154	17	accruals	accrual	NOUN
gujaf-184	154	18	by	by	ADP
gujaf-184	154	19	managers	manager	NOUN
gujaf-184	154	20	which	which	PRON
gujaf-184	154	21	may	may	AUX
gujaf-184	154	22	be	be	AUX
gujaf-184	154	23	a	a	DET
gujaf-184	154	24	consequences	consequence	NOUN
gujaf-184	154	25	of	of	ADP
gujaf-184	154	26	related	related	ADJ
gujaf-184	154	27	party	party	NOUN
gujaf-184	154	28	transaction	transaction	NOUN
gujaf-184	154	29	as	as	SCONJ
gujaf-184	154	30	suggested	suggest	VERB
gujaf-184	154	31	by	by	ADP
gujaf-184	154	32	saftiana	saftiana	PROPN
gujaf-184	154	33	,	,	PUNCT
gujaf-184	154	34	mukhtaruddin	mukhtaruddin	PROPN
gujaf-184	154	35	,	,	PUNCT
gujaf-184	154	36	putri	putri	ADJ
gujaf-184	154	37	and	and	CCONJ
gujaf-184	154	38	ferina	ferina	ADJ
gujaf-184	154	39	(	(	PUNCT
gujaf-184	154	40	2017	2017	NUM
gujaf-184	154	41	)	)	PUNCT
gujaf-184	154	42	.	.	PUNCT
gujaf-184	155	1	they	they	PRON
gujaf-184	155	2	stressed	stress	VERB
gujaf-184	155	3	that	that	SCONJ
gujaf-184	155	4	potential	potential	ADJ
gujaf-184	155	5	related	relate	VERB
gujaf-184	155	6	party	party	NOUN
gujaf-184	155	7	transaction	transaction	NOUN
gujaf-184	155	8	and	and	CCONJ
gujaf-184	155	9	or	or	CCONJ
gujaf-184	155	10	manager	manager	NOUN
gujaf-184	155	11	’s	’s	PART
gujaf-184	155	12	influence	influence	NOUN
gujaf-184	155	13	in	in	ADP
gujaf-184	155	14	appointing	appoint	VERB
gujaf-184	155	15	audit	audit	NOUN
gujaf-184	155	16	committee	committee	NOUN
gujaf-184	155	17	members	member	NOUN
gujaf-184	155	18	could	could	AUX
gujaf-184	155	19	jeopardize	jeopardize	VERB
gujaf-184	155	20	the	the	DET
gujaf-184	155	21	objective	objective	NOUN
gujaf-184	155	22	of	of	ADP
gujaf-184	155	23	the	the	DET
gujaf-184	155	24	committee	committee	NOUN
gujaf-184	155	25	,	,	PUNCT
gujaf-184	155	26	hence	hence	ADV
gujaf-184	155	27	,	,	PUNCT
gujaf-184	155	28	reduces	reduce	VERB
gujaf-184	155	29	the	the	DET
gujaf-184	155	30	quality	quality	NOUN
gujaf-184	155	31	of	of	ADP
gujaf-184	155	32	financial	financial	ADJ
gujaf-184	155	33	reporting	reporting	NOUN
gujaf-184	155	34	.	.	PUNCT
gujaf-184	156	1	robinson	robinson	PROPN
gujaf-184	156	2	and	and	CCONJ
gujaf-184	156	3	owens	owens	PROPN
gujaf-184	156	4	-	-	PUNCT
gujaf-184	156	5	jackson	jackson	PROPN
gujaf-184	156	6	(	(	PUNCT
gujaf-184	156	7	2009	2009	NUM
gujaf-184	156	8	)	)	PUNCT
gujaf-184	156	9	and	and	CCONJ
gujaf-184	156	10	piot	piot	NOUN
gujaf-184	156	11	and	and	CCONJ
gujaf-184	156	12	janin	janin	PROPN
gujaf-184	156	13	(	(	PUNCT
gujaf-184	156	14	2007	2007	NUM
gujaf-184	156	15	)	)	PUNCT
gujaf-184	156	16	also	also	ADV
gujaf-184	156	17	,	,	PUNCT
gujaf-184	156	18	affirmed	affirm	VERB
gujaf-184	156	19	this	this	DET
gujaf-184	156	20	view	view	NOUN
gujaf-184	156	21	.	.	PUNCT
gujaf-184	157	1	2.2	2.2	NUM
gujaf-184	157	2	audit	audit	NOUN
gujaf-184	157	3	committee	committee	NOUN
gujaf-184	157	4	,	,	PUNCT
gujaf-184	157	5	board	board	NOUN
gujaf-184	157	6	independence	independence	NOUN
gujaf-184	157	7	and	and	CCONJ
gujaf-184	157	8	financial	financial	ADJ
gujaf-184	157	9	reporting	reporting	NOUN
gujaf-184	157	10	quality	quality	NOUN
gujaf-184	157	11	sufficient	sufficient	ADJ
gujaf-184	157	12	number	number	NOUN
gujaf-184	157	13	of	of	ADP
gujaf-184	157	14	studies	study	NOUN
gujaf-184	157	15	confirmed	confirm	VERB
gujaf-184	157	16	the	the	DET
gujaf-184	157	17	worthiness	worthiness	NOUN
gujaf-184	157	18	of	of	ADP
gujaf-184	157	19	audit	audit	NOUN
gujaf-184	157	20	committee	committee	NOUN
gujaf-184	157	21	in	in	ADP
gujaf-184	157	22	exercising	exercise	VERB
gujaf-184	157	23	oversight	oversight	NOUN
gujaf-184	157	24	monitoring	monitoring	NOUN
gujaf-184	157	25	functions	function	NOUN
gujaf-184	157	26	in	in	ADP
gujaf-184	157	27	financial	financial	ADJ
gujaf-184	157	28	reporting	reporting	NOUN
gujaf-184	157	29	processes	process	NOUN
gujaf-184	157	30	(	(	PUNCT
gujaf-184	157	31	eze	eze	X
gujaf-184	157	32	&	&	CCONJ
gujaf-184	157	33	nkak	nkak	ADJ
gujaf-184	157	34	2020	2020	NUM
gujaf-184	157	35	;	;	PUNCT
gujaf-184	157	36	zandi	zandi	PROPN
gujaf-184	157	37	&	&	CCONJ
gujaf-184	157	38	abdullahi	abdullahi	PROPN
gujaf-184	157	39	2019	2019	NUM
gujaf-184	157	40	;	;	PUNCT
gujaf-184	157	41	mohammed	mohammed	PROPN
gujaf-184	157	42	&	&	CCONJ
gujaf-184	157	43	dauda	dauda	PROPN
gujaf-184	157	44	2019	2019	NUM
gujaf-184	157	45	)	)	PUNCT
gujaf-184	157	46	.	.	PUNCT
gujaf-184	158	1	this	this	PRON
gujaf-184	158	2	was	be	AUX
gujaf-184	158	3	supported	support	VERB
gujaf-184	158	4	by	by	ADP
gujaf-184	158	5	bajra	bajra	PROPN
gujaf-184	158	6	and	and	CCONJ
gujaf-184	158	7	cadez	cadez	PROPN
gujaf-184	158	8	(	(	PUNCT
gujaf-184	158	9	2017	2017	NUM
gujaf-184	158	10	)	)	PUNCT
gujaf-184	158	11	,	,	PUNCT
gujaf-184	158	12	kantudu	kantudu	NOUN
gujaf-184	158	13	and	and	CCONJ
gujaf-184	158	14	samaila	samaila	PROPN
gujaf-184	158	15	(	(	PUNCT
gujaf-184	158	16	2015	2015	NUM
gujaf-184	158	17	)	)	PUNCT
gujaf-184	158	18	,	,	PUNCT
gujaf-184	158	19	hussaini	hussaini	NOUN
gujaf-184	158	20	and	and	CCONJ
gujaf-184	158	21	gugong	gugong	PROPN
gujaf-184	158	22	(	(	PUNCT
gujaf-184	158	23	2015	2015	NUM
gujaf-184	158	24	)	)	PUNCT
gujaf-184	158	25	who	who	PRON
gujaf-184	158	26	argued	argue	VERB
gujaf-184	158	27	that	that	DET
gujaf-184	158	28	existence	existence	NOUN
gujaf-184	158	29	of	of	ADP
gujaf-184	158	30	non	non	ADJ
gujaf-184	158	31	-	-	ADJ
gujaf-184	158	32	executive	executive	ADJ
gujaf-184	158	33	and	and	CCONJ
gujaf-184	158	34	independent	independent	ADJ
gujaf-184	158	35	directors	director	NOUN
gujaf-184	158	36	on	on	ADP
gujaf-184	158	37	the	the	DET
gujaf-184	158	38	board	board	NOUN
gujaf-184	158	39	is	be	AUX
gujaf-184	158	40	a	a	DET
gujaf-184	158	41	strong	strong	ADJ
gujaf-184	158	42	monitoring	monitoring	NOUN
gujaf-184	158	43	mechanism	mechanism	NOUN
gujaf-184	158	44	and	and	CCONJ
gujaf-184	158	45	it	it	PRON
gujaf-184	158	46	helps	help	VERB
gujaf-184	158	47	in	in	ADP
gujaf-184	158	48	improving	improve	VERB
gujaf-184	158	49	financial	financial	ADJ
gujaf-184	158	50	reporting	reporting	NOUN
gujaf-184	158	51	quality	quality	NOUN
gujaf-184	158	52	.	.	PUNCT
gujaf-184	159	1	also	also	ADV
gujaf-184	159	2	,	,	PUNCT
gujaf-184	159	3	this	this	DET
gujaf-184	159	4	position	position	NOUN
gujaf-184	159	5	was	be	AUX
gujaf-184	159	6	supported	support	VERB
gujaf-184	159	7	by	by	ADP
gujaf-184	159	8	a	a	DET
gujaf-184	159	9	study	study	NOUN
gujaf-184	159	10	on	on	ADP
gujaf-184	159	11	the	the	DET
gujaf-184	159	12	effect	effect	NOUN
gujaf-184	159	13	of	of	ADP
gujaf-184	159	14	earnings	earning	NOUN
gujaf-184	159	15	response	response	NOUN
gujaf-184	159	16	coefficient	coefficient	NOUN
gujaf-184	159	17	exploring	explore	VERB
gujaf-184	159	18	pakistanian	pakistanian	ADJ
gujaf-184	159	19	data	datum	NOUN
gujaf-184	159	20	,	,	PUNCT
gujaf-184	159	21	wahid	wahid	PROPN
gujaf-184	159	22	,	,	PUNCT
gujaf-184	159	23	anjum	anjum	PROPN
gujaf-184	159	24	and	and	CCONJ
gujaf-184	159	25	shahid	shahid	PROPN
gujaf-184	159	26	(	(	PUNCT
gujaf-184	159	27	2018	2018	NUM
gujaf-184	159	28	)	)	PUNCT
gujaf-184	159	29	confirms	confirm	VERB
gujaf-184	159	30	that	that	SCONJ
gujaf-184	159	31	non	non	ADJ
gujaf-184	159	32	-	-	ADJ
gujaf-184	159	33	executive	executive	ADJ
gujaf-184	159	34	and	and	CCONJ
gujaf-184	159	35	independent	independent	ADJ
gujaf-184	159	36	directors	director	NOUN
gujaf-184	159	37	serving	serve	VERB
gujaf-184	159	38	on	on	ADP
gujaf-184	159	39	the	the	DET
gujaf-184	159	40	board	board	NOUN
gujaf-184	159	41	and	and	CCONJ
gujaf-184	159	42	audit	audit	PROPN
gujaf-184	159	43	committee	committee	NOUN
gujaf-184	159	44	of	of	ADP
gujaf-184	159	45	business	business	NOUN
gujaf-184	159	46	corporations	corporation	NOUN
gujaf-184	159	47	are	be	AUX
gujaf-184	159	48	preventing	prevent	VERB
gujaf-184	159	49	misuse	misuse	NOUN
gujaf-184	159	50	of	of	ADP
gujaf-184	159	51	tendency	tendency	NOUN
gujaf-184	159	52	by	by	ADP
gujaf-184	159	53	managers	manager	NOUN
gujaf-184	159	54	.	.	PUNCT
gujaf-184	160	1	they	they	PRON
gujaf-184	160	2	also	also	ADV
gujaf-184	160	3	,	,	PUNCT
gujaf-184	160	4	advanced	advance	VERB
gujaf-184	160	5	that	that	SCONJ
gujaf-184	160	6	the	the	PRON
gujaf-184	160	7	more	more	ADV
gujaf-184	160	8	the	the	DET
gujaf-184	160	9	outside	outside	ADJ
gujaf-184	160	10	directors	director	NOUN
gujaf-184	160	11	on	on	ADP
gujaf-184	160	12	the	the	DET
gujaf-184	160	13	board	board	NOUN
gujaf-184	160	14	and	and	CCONJ
gujaf-184	160	15	other	other	ADJ
gujaf-184	160	16	statutory	statutory	ADJ
gujaf-184	160	17	committees	committee	NOUN
gujaf-184	160	18	of	of	ADP
gujaf-184	160	19	the	the	DET
gujaf-184	160	20	firms	firm	NOUN
gujaf-184	160	21	,	,	PUNCT
gujaf-184	160	22	the	the	DET
gujaf-184	160	23	better	well	ADJ
gujaf-184	160	24	and	and	CCONJ
gujaf-184	160	25	it	it	PRON
gujaf-184	160	26	brings	bring	VERB
gujaf-184	160	27	solace	solace	NOUN
gujaf-184	160	28	to	to	ADP
gujaf-184	160	29	each	each	DET
gujaf-184	160	30	business	business	NOUN
gujaf-184	160	31	entity	entity	NOUN
gujaf-184	160	32	.	.	PUNCT
gujaf-184	161	1	in	in	ADP
gujaf-184	161	2	addition	addition	NOUN
gujaf-184	161	3	,	,	PUNCT
gujaf-184	161	4	mohammed	mohammed	PROPN
gujaf-184	161	5	,	,	PUNCT
gujaf-184	161	6	yousef	yousef	PROPN
gujaf-184	161	7	and	and	CCONJ
gujaf-184	161	8	mahmoud	mahmoud	PROPN
gujaf-184	161	9	(	(	PUNCT
gujaf-184	161	10	2020	2020	NUM
gujaf-184	161	11	)	)	PUNCT
gujaf-184	161	12	supported	support	VERB
gujaf-184	161	13	this	this	DET
gujaf-184	161	14	assertion	assertion	NOUN
gujaf-184	161	15	.	.	PUNCT
gujaf-184	162	1	these	these	DET
gujaf-184	162	2	conclusions	conclusion	NOUN
gujaf-184	162	3	advocate	advocate	VERB
gujaf-184	162	4	for	for	ADP
gujaf-184	162	5	more	more	ADJ
gujaf-184	162	6	examinations	examination	NOUN
gujaf-184	162	7	of	of	ADP
gujaf-184	162	8	audit	audit	NOUN
gujaf-184	162	9	committee	committee	NOUN
gujaf-184	162	10	and	and	CCONJ
gujaf-184	162	11	financial	financial	ADJ
gujaf-184	162	12	reporting	reporting	NOUN
gujaf-184	162	13	quality	quality	NOUN
gujaf-184	162	14	as	as	ADP
gujaf-184	162	15	the	the	DET
gujaf-184	162	16	association	association	NOUN
gujaf-184	162	17	could	could	AUX
gujaf-184	162	18	be	be	AUX
gujaf-184	162	19	indirect	indirect	ADJ
gujaf-184	162	20	.	.	PUNCT
gujaf-184	163	1	this	this	PRON
gujaf-184	163	2	therefore	therefore	ADV
gujaf-184	163	3	,	,	PUNCT
gujaf-184	163	4	informs	inform	VERB
gujaf-184	163	5	the	the	DET
gujaf-184	163	6	necessity	necessity	NOUN
gujaf-184	163	7	of	of	ADP
gujaf-184	163	8	exploring	explore	VERB
gujaf-184	163	9	what	what	PRON
gujaf-184	163	10	is	be	AUX
gujaf-184	163	11	actually	actually	ADV
gujaf-184	163	12	the	the	DET
gujaf-184	163	13	extent	extent	NOUN
gujaf-184	163	14	of	of	ADP
gujaf-184	163	15	audit	audit	NOUN
gujaf-184	163	16	committee	committee	NOUN
gujaf-184	163	17	role	role	NOUN
gujaf-184	163	18	while	while	SCONJ
gujaf-184	163	19	moderated	moderate	VERB
gujaf-184	163	20	by	by	ADP
gujaf-184	163	21	board	board	NOUN
gujaf-184	163	22	independence	independence	NOUN
gujaf-184	163	23	on	on	ADP
gujaf-184	163	24	the	the	DET
gujaf-184	163	25	financial	financial	ADJ
gujaf-184	163	26	reporting	reporting	NOUN
gujaf-184	163	27	quality	quality	NOUN
gujaf-184	163	28	of	of	ADP
gujaf-184	163	29	a	a	DET
gujaf-184	163	30	firm	firm	NOUN
gujaf-184	163	31	.	.	PUNCT
gujaf-184	164	1	relying	rely	VERB
gujaf-184	164	2	on	on	ADP
gujaf-184	164	3	the	the	DET
gujaf-184	164	4	above	above	ADJ
gujaf-184	164	5	position	position	NOUN
gujaf-184	164	6	,	,	PUNCT
gujaf-184	164	7	it	it	PRON
gujaf-184	164	8	can	can	AUX
gujaf-184	164	9	be	be	AUX
gujaf-184	164	10	presumed	presume	VERB
gujaf-184	164	11	that	that	SCONJ
gujaf-184	164	12	board	board	NOUN
gujaf-184	164	13	independence	independence	NOUN
gujaf-184	164	14	could	could	AUX
gujaf-184	164	15	moderate	moderate	VERB
gujaf-184	164	16	the	the	DET
gujaf-184	164	17	associations	association	NOUN
gujaf-184	164	18	between	between	ADP
gujaf-184	164	19	audit	audit	NOUN
gujaf-184	164	20	committee	committee	NOUN
gujaf-184	164	21	attributes	attribute	NOUN
gujaf-184	164	22	and	and	CCONJ
gujaf-184	164	23	financial	financial	ADJ
gujaf-184	164	24	gusau	gusau	ADJ
gujaf-184	164	25	journal	journal	NOUN
gujaf-184	164	26	of	of	ADP
gujaf-184	164	27	accounting	accounting	NOUN
gujaf-184	164	28	and	and	CCONJ
gujaf-184	164	29	finance	finance	NOUN
gujaf-184	164	30	,	,	PUNCT
gujaf-184	164	31	vol	vol	NOUN
gujaf-184	164	32	.	.	PROPN
gujaf-184	165	1	3	3	NUM
gujaf-184	165	2	,	,	PUNCT
gujaf-184	165	3	issue	issue	NOUN
gujaf-184	165	4	3	3	NUM
gujaf-184	165	5	,	,	PUNCT
gujaf-184	165	6	october	october	PROPN
gujaf-184	165	7	,	,	PUNCT
gujaf-184	165	8	2022	2022	NUM
gujaf-184	165	9	123	123	NUM
gujaf-184	165	10	reporting	reporting	NOUN
gujaf-184	165	11	quality	quality	NOUN
gujaf-184	165	12	.	.	PUNCT
gujaf-184	166	1	this	this	PRON
gujaf-184	166	2	could	could	AUX
gujaf-184	166	3	be	be	AUX
gujaf-184	166	4	informed	inform	VERB
gujaf-184	166	5	by	by	ADP
gujaf-184	166	6	the	the	DET
gujaf-184	166	7	independent	independent	ADJ
gujaf-184	166	8	monitoring	monitoring	NOUN
gujaf-184	166	9	power	power	NOUN
gujaf-184	166	10	of	of	ADP
gujaf-184	166	11	the	the	DET
gujaf-184	166	12	outside	outside	ADJ
gujaf-184	166	13	directors	director	NOUN
gujaf-184	166	14	.	.	PUNCT
gujaf-184	167	1	they	they	PRON
gujaf-184	167	2	have	have	VERB
gujaf-184	167	3	an	an	DET
gujaf-184	167	4	independent	independent	ADJ
gujaf-184	167	5	objective	objective	ADJ
gujaf-184	167	6	judgement	judgement	NOUN
gujaf-184	167	7	for	for	ADP
gujaf-184	167	8	better	well	ADJ
gujaf-184	167	9	monitoring	monitoring	NOUN
gujaf-184	167	10	of	of	ADP
gujaf-184	167	11	manager	manager	NOUN
gujaf-184	167	12	’s	’s	PART
gujaf-184	167	13	opportunistic	opportunistic	ADJ
gujaf-184	167	14	tendency	tendency	NOUN
gujaf-184	167	15	and	and	CCONJ
gujaf-184	167	16	this	this	PRON
gujaf-184	167	17	improves	improve	VERB
gujaf-184	167	18	financial	financial	ADJ
gujaf-184	167	19	reporting	reporting	NOUN
gujaf-184	167	20	quality	quality	NOUN
gujaf-184	167	21	.	.	PUNCT
gujaf-184	168	1	based	base	VERB
gujaf-184	168	2	on	on	ADP
gujaf-184	168	3	the	the	DET
gujaf-184	168	4	above	above	ADJ
gujaf-184	168	5	contradicting	contradict	VERB
gujaf-184	168	6	views	view	NOUN
gujaf-184	168	7	,	,	PUNCT
gujaf-184	168	8	the	the	DET
gujaf-184	168	9	study	study	NOUN
gujaf-184	168	10	thereby	thereby	ADV
gujaf-184	168	11	hypothesized	hypothesize	VERB
gujaf-184	168	12	as	as	SCONJ
gujaf-184	168	13	follows	follow	VERB
gujaf-184	168	14	:	:	PUNCT
gujaf-184	168	15	ho1	ho1	NOUN
gujaf-184	168	16	:	:	PUNCT
gujaf-184	168	17	audit	audit	NOUN
gujaf-184	168	18	committee	committee	NOUN
gujaf-184	168	19	independence	independence	NOUN
gujaf-184	168	20	has	have	VERB
gujaf-184	168	21	no	no	DET
gujaf-184	168	22	significance	significance	NOUN
gujaf-184	168	23	influence	influence	NOUN
gujaf-184	168	24	on	on	ADP
gujaf-184	168	25	financial	financial	ADJ
gujaf-184	168	26	reporting	reporting	NOUN
gujaf-184	168	27	quality	quality	NOUN
gujaf-184	168	28	ho2	ho2	PROPN
gujaf-184	168	29	:	:	PUNCT
gujaf-184	168	30	audit	audit	NOUN
gujaf-184	168	31	committee	committee	NOUN
gujaf-184	168	32	meetings	meeting	NOUN
gujaf-184	168	33	has	have	VERB
gujaf-184	168	34	no	no	DET
gujaf-184	168	35	significance	significance	NOUN
gujaf-184	168	36	influence	influence	NOUN
gujaf-184	168	37	on	on	ADP
gujaf-184	168	38	financial	financial	ADJ
gujaf-184	168	39	reporting	reporting	NOUN
gujaf-184	168	40	quality	quality	NOUN
gujaf-184	168	41	ho3	ho3	NOUN
gujaf-184	168	42	:	:	PUNCT
gujaf-184	168	43	audit	audit	NOUN
gujaf-184	168	44	committee	committee	NOUN
gujaf-184	168	45	size	size	NOUN
gujaf-184	168	46	has	have	VERB
gujaf-184	168	47	no	no	DET
gujaf-184	168	48	significance	significance	NOUN
gujaf-184	168	49	influence	influence	NOUN
gujaf-184	168	50	on	on	ADP
gujaf-184	168	51	financial	financial	ADJ
gujaf-184	168	52	reporting	reporting	NOUN
gujaf-184	168	53	quality	quality	NOUN
gujaf-184	168	54	ho4	ho4	NOUN
gujaf-184	168	55	:	:	PUNCT
gujaf-184	168	56	audit	audit	PROPN
gujaf-184	168	57	committee	committee	PROPN
gujaf-184	168	58	member	member	NOUN
gujaf-184	168	59	’s	’s	PART
gujaf-184	168	60	financial	financial	ADJ
gujaf-184	168	61	expertise	expertise	NOUN
gujaf-184	168	62	has	have	VERB
gujaf-184	168	63	no	no	DET
gujaf-184	168	64	significance	significance	NOUN
gujaf-184	168	65	influence	influence	NOUN
gujaf-184	168	66	on	on	ADP
gujaf-184	168	67	financial	financial	ADJ
gujaf-184	168	68	reporting	reporting	NOUN
gujaf-184	168	69	quality	quality	NOUN
gujaf-184	168	70	ho5	ho5	PROPN
gujaf-184	168	71	:	:	PUNCT
gujaf-184	168	72	board	board	NOUN
gujaf-184	168	73	independence	independence	NOUN
gujaf-184	168	74	has	have	VERB
gujaf-184	168	75	no	no	DET
gujaf-184	168	76	moderating	moderate	VERB
gujaf-184	168	77	effect	effect	NOUN
gujaf-184	168	78	on	on	ADP
gujaf-184	168	79	audit	audit	NOUN
gujaf-184	168	80	committee	committee	NOUN
gujaf-184	168	81	attributes	attribute	NOUN
gujaf-184	168	82	and	and	CCONJ
gujaf-184	168	83	financial	financial	ADJ
gujaf-184	168	84	reporting	reporting	NOUN
gujaf-184	168	85	quality	quality	NOUN
gujaf-184	168	86	ho6	ho6	ADV
gujaf-184	168	87	:	:	PUNCT
gujaf-184	168	88	board	board	NOUN
gujaf-184	168	89	independence	independence	NOUN
gujaf-184	168	90	has	have	VERB
gujaf-184	168	91	no	no	DET
gujaf-184	168	92	moderating	moderate	VERB
gujaf-184	168	93	effect	effect	NOUN
gujaf-184	168	94	on	on	ADP
gujaf-184	168	95	audit	audit	NOUN
gujaf-184	168	96	committee	committee	NOUN
gujaf-184	168	97	independence	independence	NOUN
gujaf-184	168	98	and	and	CCONJ
gujaf-184	168	99	financial	financial	ADJ
gujaf-184	168	100	reporting	reporting	NOUN
gujaf-184	168	101	quality	quality	NOUN
gujaf-184	168	102	ho7	ho7	NOUN
gujaf-184	168	103	:	:	PUNCT
gujaf-184	168	104	board	board	NOUN
gujaf-184	168	105	independence	independence	NOUN
gujaf-184	168	106	has	have	VERB
gujaf-184	168	107	no	no	DET
gujaf-184	168	108	moderating	moderate	VERB
gujaf-184	168	109	effect	effect	NOUN
gujaf-184	168	110	on	on	ADP
gujaf-184	168	111	audit	audit	NOUN
gujaf-184	168	112	committee	committee	NOUN
gujaf-184	168	113	meetings	meeting	NOUN
gujaf-184	168	114	and	and	CCONJ
gujaf-184	168	115	financial	financial	ADJ
gujaf-184	168	116	reporting	reporting	NOUN
gujaf-184	168	117	quality	quality	NOUN
gujaf-184	168	118	ho8	ho8	PROPN
gujaf-184	168	119	:	:	PUNCT
gujaf-184	168	120	board	board	NOUN
gujaf-184	168	121	independence	independence	NOUN
gujaf-184	168	122	has	have	VERB
gujaf-184	168	123	no	no	DET
gujaf-184	168	124	moderating	moderate	VERB
gujaf-184	168	125	effect	effect	NOUN
gujaf-184	168	126	on	on	ADP
gujaf-184	168	127	audit	audit	NOUN
gujaf-184	168	128	committee	committee	NOUN
gujaf-184	168	129	member	member	NOUN
gujaf-184	168	130	’s	’s	PART
gujaf-184	168	131	financial	financial	ADJ
gujaf-184	168	132	expertise	expertise	NOUN
gujaf-184	168	133	and	and	CCONJ
gujaf-184	168	134	financial	financial	ADJ
gujaf-184	168	135	reporting	reporting	NOUN
gujaf-184	168	136	quality	quality	NOUN
gujaf-184	168	137	ho9	ho9	NOUN
gujaf-184	168	138	:	:	PUNCT
gujaf-184	168	139	board	board	NOUN
gujaf-184	168	140	independence	independence	NOUN
gujaf-184	168	141	has	have	VERB
gujaf-184	168	142	no	no	DET
gujaf-184	168	143	moderating	moderate	VERB
gujaf-184	168	144	effect	effect	NOUN
gujaf-184	168	145	on	on	ADP
gujaf-184	168	146	audit	audit	NOUN
gujaf-184	168	147	committee	committee	NOUN
gujaf-184	168	148	size	size	NOUN
gujaf-184	168	149	and	and	CCONJ
gujaf-184	168	150	financial	financial	ADJ
gujaf-184	168	151	reporting	reporting	NOUN
gujaf-184	168	152	quality	quality	NOUN
gujaf-184	168	153	.	.	PUNCT
gujaf-184	169	1	3	3	X
gujaf-184	169	2	.	.	X
gujaf-184	169	3	methodology	methodology	NOUN
gujaf-184	169	4	consistent	consistent	ADJ
gujaf-184	169	5	with	with	ADP
gujaf-184	169	6	shehu	shehu	NOUN
gujaf-184	169	7	and	and	CCONJ
gujaf-184	169	8	farouk	farouk	PROPN
gujaf-184	169	9	(	(	PUNCT
gujaf-184	169	10	2014	2014	NUM
gujaf-184	169	11	)	)	PUNCT
gujaf-184	169	12	and	and	CCONJ
gujaf-184	169	13	shehu	shehu	NOUN
gujaf-184	169	14	(	(	PUNCT
gujaf-184	169	15	2015	2015	NUM
gujaf-184	169	16	)	)	PUNCT
gujaf-184	169	17	the	the	DET
gujaf-184	169	18	study	study	NOUN
gujaf-184	169	19	adopted	adopt	VERB
gujaf-184	169	20	correlation	correlation	NOUN
gujaf-184	169	21	research	research	NOUN
gujaf-184	169	22	design	design	NOUN
gujaf-184	169	23	.	.	PUNCT
gujaf-184	170	1	the	the	DET
gujaf-184	170	2	correlation	correlation	NOUN
gujaf-184	170	3	design	design	NOUN
gujaf-184	170	4	allows	allow	VERB
gujaf-184	170	5	for	for	ADP
gujaf-184	170	6	testing	test	VERB
gujaf-184	170	7	the	the	DET
gujaf-184	170	8	extent	extent	NOUN
gujaf-184	170	9	of	of	ADP
gujaf-184	170	10	causal	causal	NOUN
gujaf-184	170	11	association	association	NOUN
gujaf-184	170	12	between	between	ADP
gujaf-184	170	13	two	two	NUM
gujaf-184	170	14	or	or	CCONJ
gujaf-184	170	15	more	more	ADJ
gujaf-184	170	16	variables	variable	NOUN
gujaf-184	170	17	.	.	PUNCT
gujaf-184	171	1	in	in	ADP
gujaf-184	171	2	addition	addition	NOUN
gujaf-184	171	3	,	,	PUNCT
gujaf-184	171	4	the	the	DET
gujaf-184	171	5	study	study	NOUN
gujaf-184	171	6	paradigm	paradigm	NOUN
gujaf-184	171	7	;	;	PUNCT
gujaf-184	171	8	which	which	PRON
gujaf-184	171	9	is	be	AUX
gujaf-184	171	10	positivist	positivist	NOUN
gujaf-184	171	11	with	with	ADP
gujaf-184	171	12	quantitative	quantitative	ADJ
gujaf-184	171	13	approach	approach	NOUN
gujaf-184	171	14	and	and	CCONJ
gujaf-184	171	15	quantifiable	quantifiable	ADJ
gujaf-184	171	16	observations	observation	NOUN
gujaf-184	171	17	that	that	PRON
gujaf-184	171	18	require	require	VERB
gujaf-184	171	19	statistical	statistical	ADJ
gujaf-184	171	20	experiments	experiment	NOUN
gujaf-184	171	21	to	to	PART
gujaf-184	171	22	test	test	VERB
gujaf-184	171	23	the	the	DET
gujaf-184	171	24	study	study	NOUN
gujaf-184	171	25	hypotheses	hypothesis	NOUN
gujaf-184	171	26	.	.	PUNCT
gujaf-184	172	1	the	the	DET
gujaf-184	172	2	population	population	NOUN
gujaf-184	172	3	for	for	ADP
gujaf-184	172	4	this	this	DET
gujaf-184	172	5	study	study	NOUN
gujaf-184	172	6	consists	consist	VERB
gujaf-184	172	7	of	of	ADP
gujaf-184	172	8	all	all	DET
gujaf-184	172	9	the	the	DET
gujaf-184	172	10	fourteen	fourteen	NUM
gujaf-184	172	11	deposit	deposit	NOUN
gujaf-184	172	12	money	money	NOUN
gujaf-184	172	13	banks	bank	NOUN
gujaf-184	172	14	(	(	PUNCT
gujaf-184	172	15	dmbs	dmb	NOUN
gujaf-184	172	16	)	)	PUNCT
gujaf-184	172	17	listed	list	VERB
gujaf-184	172	18	on	on	ADP
gujaf-184	172	19	the	the	DET
gujaf-184	172	20	nigerian	nigerian	ADJ
gujaf-184	172	21	exchange	exchange	NOUN
gujaf-184	172	22	group	group	NOUN
gujaf-184	172	23	(	(	PUNCT
gujaf-184	172	24	ngx	ngx	PROPN
gujaf-184	172	25	)	)	PUNCT
gujaf-184	172	26	as	as	ADP
gujaf-184	172	27	at	at	ADP
gujaf-184	172	28	31st	31st	NOUN
gujaf-184	172	29	december	december	PROPN
gujaf-184	172	30	2021	2021	NUM
gujaf-184	172	31	for	for	ADP
gujaf-184	172	32	the	the	DET
gujaf-184	172	33	period	period	NOUN
gujaf-184	172	34	of	of	ADP
gujaf-184	172	35	ten	ten	NUM
gujaf-184	172	36	years	year	NOUN
gujaf-184	172	37	(	(	PUNCT
gujaf-184	172	38	2012	2012	NUM
gujaf-184	172	39	-	-	SYM
gujaf-184	172	40	2021	2021	NUM
gujaf-184	172	41	)	)	PUNCT
gujaf-184	172	42	.	.	PUNCT
gujaf-184	173	1	further	far	ADV
gujaf-184	173	2	,	,	PUNCT
gujaf-184	173	3	all	all	DET
gujaf-184	173	4	the	the	DET
gujaf-184	173	5	listed	list	VERB
gujaf-184	173	6	banks	bank	NOUN
gujaf-184	173	7	with	with	ADP
gujaf-184	173	8	the	the	DET
gujaf-184	173	9	exception	exception	NOUN
gujaf-184	173	10	of	of	ADP
gujaf-184	173	11	jaiz	jaiz	PROPN
gujaf-184	173	12	bank	bank	PROPN
gujaf-184	173	13	plc	plc	PROPN
gujaf-184	173	14	which	which	PRON
gujaf-184	173	15	is	be	AUX
gujaf-184	173	16	quoted	quote	VERB
gujaf-184	173	17	in	in	ADP
gujaf-184	173	18	2017	2017	NUM
gujaf-184	173	19	were	be	AUX
gujaf-184	173	20	utilized	utilize	VERB
gujaf-184	173	21	using	use	VERB
gujaf-184	173	22	censored	censor	VERB
gujaf-184	173	23	sampling	sample	VERB
gujaf-184	173	24	technique	technique	NOUN
gujaf-184	173	25	making	make	VERB
gujaf-184	173	26	the	the	DET
gujaf-184	173	27	adjusted	adjust	VERB
gujaf-184	173	28	population	population	NOUN
gujaf-184	173	29	to	to	ADP
gujaf-184	173	30	thirteen	thirteen	NUM
gujaf-184	173	31	dmbs	dmb	NOUN
gujaf-184	173	32	.	.	PUNCT
gujaf-184	174	1	gusau	gusau	PROPN
gujaf-184	174	2	journal	journal	PROPN
gujaf-184	174	3	of	of	ADP
gujaf-184	174	4	accounting	accounting	NOUN
gujaf-184	174	5	and	and	CCONJ
gujaf-184	174	6	finance	finance	NOUN
gujaf-184	174	7	,	,	PUNCT
gujaf-184	174	8	vol	vol	NOUN
gujaf-184	174	9	.	.	PROPN
gujaf-184	174	10	3	3	NUM
gujaf-184	174	11	,	,	PUNCT
gujaf-184	174	12	issue	issue	NOUN
gujaf-184	174	13	3	3	NUM
gujaf-184	174	14	,	,	PUNCT
gujaf-184	174	15	october	october	PROPN
gujaf-184	174	16	,	,	PUNCT
gujaf-184	174	17	2022	2022	NUM
gujaf-184	174	18	124	124	NUM
gujaf-184	174	19	following	follow	VERB
gujaf-184	174	20	baron	baron	NOUN
gujaf-184	174	21	and	and	CCONJ
gujaf-184	174	22	kenny	kenny	PROPN
gujaf-184	174	23	(	(	PUNCT
gujaf-184	174	24	1986	1986	NUM
gujaf-184	174	25	)	)	PUNCT
gujaf-184	174	26	this	this	DET
gujaf-184	174	27	study	study	NOUN
gujaf-184	174	28	has	have	VERB
gujaf-184	174	29	three	three	NUM
gujaf-184	174	30	sets	set	NOUN
gujaf-184	174	31	of	of	ADP
gujaf-184	174	32	variables	variable	NOUN
gujaf-184	174	33	:	:	PUNCT
gujaf-184	174	34	the	the	DET
gujaf-184	174	35	explain	explain	NOUN
gujaf-184	174	36	,	,	PUNCT
gujaf-184	174	37	explanatory	explanatory	ADJ
gujaf-184	174	38	and	and	CCONJ
gujaf-184	174	39	the	the	DET
gujaf-184	174	40	moderating	moderating	NOUN
gujaf-184	174	41	variables	variable	NOUN
gujaf-184	174	42	.	.	PUNCT
gujaf-184	175	1	the	the	DET
gujaf-184	175	2	financial	financial	ADJ
gujaf-184	175	3	reporting	reporting	NOUN
gujaf-184	175	4	quality	quality	NOUN
gujaf-184	175	5	is	be	AUX
gujaf-184	175	6	the	the	DET
gujaf-184	175	7	dependent	dependent	ADJ
gujaf-184	175	8	variable	variable	ADJ
gujaf-184	175	9	proxy	proxy	NOUN
gujaf-184	175	10	by	by	ADP
gujaf-184	175	11	discretionary	discretionary	ADJ
gujaf-184	175	12	loan	loan	NOUN
gujaf-184	175	13	loss	loss	NOUN
gujaf-184	175	14	provision	provision	NOUN
gujaf-184	175	15	(	(	PUNCT
gujaf-184	175	16	dllp	dllp	NOUN
gujaf-184	175	17	)	)	PUNCT
gujaf-184	175	18	which	which	PRON
gujaf-184	175	19	was	be	AUX
gujaf-184	175	20	first	first	ADV
gujaf-184	175	21	originated	originate	VERB
gujaf-184	175	22	as	as	ADP
gujaf-184	175	23	the	the	DET
gujaf-184	175	24	bad	bad	ADJ
gujaf-184	175	25	debt	debt	NOUN
gujaf-184	175	26	estimation	estimation	NOUN
gujaf-184	175	27	model	model	NOUN
gujaf-184	175	28	by	by	ADP
gujaf-184	175	29	(	(	PUNCT
gujaf-184	175	30	mcnicholas	mcnichola	NOUN
gujaf-184	175	31	and	and	CCONJ
gujaf-184	175	32	wilson	wilson	PROPN
gujaf-184	175	33	,	,	PUNCT
gujaf-184	175	34	1988	1988	NUM
gujaf-184	175	35	)	)	PUNCT
gujaf-184	175	36	.	.	PUNCT
gujaf-184	176	1	the	the	DET
gujaf-184	176	2	discretionary	discretionary	ADJ
gujaf-184	176	3	loan	loan	NOUN
gujaf-184	176	4	loss	loss	NOUN
gujaf-184	176	5	provision	provision	NOUN
gujaf-184	176	6	was	be	AUX
gujaf-184	176	7	attained	attain	VERB
gujaf-184	176	8	using	use	VERB
gujaf-184	176	9	the	the	DET
gujaf-184	176	10	absolute	absolute	ADJ
gujaf-184	176	11	values	value	NOUN
gujaf-184	176	12	of	of	ADP
gujaf-184	176	13	the	the	DET
gujaf-184	176	14	residuals	residual	NOUN
gujaf-184	176	15	advanced	advance	VERB
gujaf-184	176	16	by	by	ADP
gujaf-184	176	17	chang	chang	PROPN
gujaf-184	176	18	,	,	PUNCT
gujaf-184	176	19	shen	shen	PROPN
gujaf-184	176	20	and	and	CCONJ
gujaf-184	176	21	fang	fang	X
gujaf-184	176	22	(	(	PUNCT
gujaf-184	176	23	2008	2008	NUM
gujaf-184	176	24	)	)	PUNCT
gujaf-184	176	25	model	model	NOUN
gujaf-184	176	26	.	.	PUNCT
gujaf-184	177	1	the	the	DET
gujaf-184	177	2	model	model	NOUN
gujaf-184	177	3	is	be	AUX
gujaf-184	177	4	suitable	suitable	ADJ
gujaf-184	177	5	as	as	SCONJ
gujaf-184	177	6	the	the	DET
gujaf-184	177	7	study	study	NOUN
gujaf-184	177	8	domain	domain	NOUN
gujaf-184	177	9	is	be	AUX
gujaf-184	177	10	nigerian	nigerian	ADJ
gujaf-184	177	11	deposit	deposit	NOUN
gujaf-184	177	12	money	money	NOUN
gujaf-184	177	13	banks	bank	NOUN
gujaf-184	177	14	,	,	PUNCT
gujaf-184	177	15	where	where	SCONJ
gujaf-184	177	16	their	their	PRON
gujaf-184	177	17	operations	operation	NOUN
gujaf-184	177	18	warrant	warrant	VERB
gujaf-184	177	19	the	the	DET
gujaf-184	177	20	use	use	NOUN
gujaf-184	177	21	of	of	ADP
gujaf-184	177	22	accruals	accrual	NOUN
gujaf-184	177	23	and	and	CCONJ
gujaf-184	177	24	it	it	PRON
gujaf-184	177	25	allows	allow	VERB
gujaf-184	177	26	for	for	ADP
gujaf-184	177	27	the	the	DET
gujaf-184	177	28	required	require	VERB
gujaf-184	177	29	degree	degree	NOUN
gujaf-184	177	30	of	of	ADP
gujaf-184	177	31	freedom	freedom	NOUN
gujaf-184	177	32	for	for	ADP
gujaf-184	177	33	estimating	estimate	VERB
gujaf-184	177	34	residuals	residual	NOUN
gujaf-184	177	35	.	.	PUNCT
gujaf-184	178	1	the	the	DET
gujaf-184	178	2	absolute	absolute	ADJ
gujaf-184	178	3	value	value	NOUN
gujaf-184	178	4	of	of	ADP
gujaf-184	178	5	the	the	DET
gujaf-184	178	6	discretionary	discretionary	ADJ
gujaf-184	178	7	loan	loan	NOUN
gujaf-184	178	8	loss	loss	NOUN
gujaf-184	178	9	provision	provision	NOUN
gujaf-184	178	10	derived	derive	VERB
gujaf-184	178	11	from	from	ADP
gujaf-184	178	12	the	the	DET
gujaf-184	178	13	residual	residual	NOUN
gujaf-184	178	14	of	of	ADP
gujaf-184	178	15	the	the	DET
gujaf-184	178	16	model	model	NOUN
gujaf-184	178	17	is	be	AUX
gujaf-184	178	18	used	use	VERB
gujaf-184	178	19	as	as	ADP
gujaf-184	178	20	the	the	DET
gujaf-184	178	21	dependent	dependent	ADJ
gujaf-184	178	22	variable	variable	NOUN
gujaf-184	178	23	(	(	PUNCT
gujaf-184	178	24	financial	financial	ADJ
gujaf-184	178	25	reporting	reporting	NOUN
gujaf-184	178	26	quality	quality	NOUN
gujaf-184	178	27	)	)	PUNCT
gujaf-184	178	28	tested	test	VERB
gujaf-184	178	29	against	against	ADP
gujaf-184	178	30	the	the	DET
gujaf-184	178	31	explanatory	explanatory	ADJ
gujaf-184	178	32	variables	variable	NOUN
gujaf-184	178	33	.	.	PUNCT
gujaf-184	179	1	the	the	DET
gujaf-184	179	2	model	model	NOUN
gujaf-184	179	3	is	be	AUX
gujaf-184	179	4	reviewed	review	VERB
gujaf-184	179	5	below	below	ADP
gujaf-184	179	6	:	:	PUNCT
gujaf-184	179	7	dllpi	dllpi	NOUN
gujaf-184	179	8	=	=	SYM
gujaf-184	179	9	llpit	llpit	ADJ
gujaf-184	179	10	/	/	SYM
gujaf-184	179	11	tat-1	tat-1	PUNCT
gujaf-184	179	12	{	{	PUNCT
gujaf-184	179	13	β0	β0	PROPN
gujaf-184	179	14	1	1	NUM
gujaf-184	179	15	/	/	SYM
gujaf-184	179	16	tat-1	tat-1	NUM
gujaf-184	179	17	+	+	CCONJ
gujaf-184	179	18	β1lcoi	β1lcoi	X
gujaf-184	179	19	+	+	CCONJ
gujaf-184	179	20	β2bbali	β2bbali	ADJ
gujaf-184	179	21	/	/	SYM
gujaf-184	179	22	tat	tat	NOUN
gujaf-184	179	23	1	1	NUM
gujaf-184	179	24	}	}	PUNCT
gujaf-184	179	25	…	…	PUNCT
gujaf-184	179	26	……	……	NOUN
gujaf-184	179	27	……	……	NOUN
gujaf-184	179	28	……	……	NOUN
gujaf-184	179	29	……	……	NOUN
gujaf-184	179	30	..	..	PUNCT
gujaf-184	179	31	(	(	PUNCT
gujaf-184	179	32	1	1	X
gujaf-184	179	33	)	)	PUNCT
gujaf-184	179	34	where	where	SCONJ
gujaf-184	179	35	:	:	PUNCT
gujaf-184	179	36	dllp	dllp	NOUN
gujaf-184	179	37	=	=	SYM
gujaf-184	179	38	discretionary	discretionary	ADJ
gujaf-184	179	39	loan	loan	NOUN
gujaf-184	179	40	loss	loss	NOUN
gujaf-184	179	41	provision	provision	NOUN
gujaf-184	179	42	llp	llp	PROPN
gujaf-184	179	43	=	=	PROPN
gujaf-184	179	44	loan	loan	NOUN
gujaf-184	179	45	loss	loss	NOUN
gujaf-184	179	46	provision	provision	NOUN
gujaf-184	179	47	lco	lco	NOUN
gujaf-184	179	48	=	=	PUNCT
gujaf-184	179	49	loan	loan	NOUN
gujaf-184	179	50	charge	charge	NOUN
gujaf-184	179	51	-	-	PUNCT
gujaf-184	179	52	off	off	ADP
gujaf-184	179	53	bbal	bbal	ADJ
gujaf-184	179	54	=	=	SYM
gujaf-184	179	55	beginning	begin	VERB
gujaf-184	179	56	balance	balance	NOUN
gujaf-184	179	57	of	of	ADP
gujaf-184	179	58	loan	loan	NOUN
gujaf-184	179	59	loss	loss	NOUN
gujaf-184	179	60	tat-1	tat-1	PUNCT
gujaf-184	179	61	=	=	SYM
gujaf-184	179	62	lagged	lag	VERB
gujaf-184	179	63	total	total	ADJ
gujaf-184	179	64	assets	asset	NOUN
gujaf-184	179	65	β0	β0	NOUN
gujaf-184	179	66	=	=	PUNCT
gujaf-184	179	67	constant	constant	ADJ
gujaf-184	179	68	the	the	DET
gujaf-184	179	69	audit	audit	NOUN
gujaf-184	179	70	committee	committee	NOUN
gujaf-184	179	71	attribute	attribute	NOUN
gujaf-184	179	72	is	be	AUX
gujaf-184	179	73	the	the	DET
gujaf-184	179	74	independent	independent	ADJ
gujaf-184	179	75	variable	variable	NOUN
gujaf-184	179	76	represented	represent	VERB
gujaf-184	179	77	by	by	ADP
gujaf-184	179	78	internal	internal	ADJ
gujaf-184	179	79	audit	audit	NOUN
gujaf-184	179	80	attributes	attribute	NOUN
gujaf-184	179	81	(	(	PUNCT
gujaf-184	179	82	audit	audit	NOUN
gujaf-184	179	83	committee	committee	NOUN
gujaf-184	179	84	independence	independence	NOUN
gujaf-184	179	85	,	,	PUNCT
gujaf-184	179	86	meetings	meeting	NOUN
gujaf-184	179	87	,	,	PUNCT
gujaf-184	179	88	financial	financial	ADJ
gujaf-184	179	89	expertise	expertise	NOUN
gujaf-184	179	90	and	and	CCONJ
gujaf-184	179	91	size	size	NOUN
gujaf-184	179	92	)	)	PUNCT
gujaf-184	179	93	.	.	PUNCT
gujaf-184	180	1	the	the	DET
gujaf-184	180	2	variables	variable	NOUN
gujaf-184	180	3	selected	select	VERB
gujaf-184	180	4	in	in	ADP
gujaf-184	180	5	the	the	DET
gujaf-184	180	6	study	study	NOUN
gujaf-184	180	7	covered	cover	VERB
gujaf-184	180	8	the	the	DET
gujaf-184	180	9	strategic	strategic	ADJ
gujaf-184	180	10	points	point	NOUN
gujaf-184	180	11	of	of	ADP
gujaf-184	180	12	loan	loan	NOUN
gujaf-184	180	13	loss	loss	NOUN
gujaf-184	180	14	provisions	provision	NOUN
gujaf-184	180	15	.	.	PUNCT
gujaf-184	181	1	the	the	DET
gujaf-184	181	2	internal	internal	ADJ
gujaf-184	181	3	audit	audit	NOUN
gujaf-184	181	4	attributes	attribute	NOUN
gujaf-184	181	5	of	of	ADP
gujaf-184	181	6	audit	audit	NOUN
gujaf-184	181	7	committee	committee	NOUN
gujaf-184	181	8	independence	independence	NOUN
gujaf-184	181	9	ensure	ensure	VERB
gujaf-184	181	10	unbiased	unbiased	ADJ
gujaf-184	181	11	and	and	CCONJ
gujaf-184	181	12	all	all	PRON
gujaf-184	181	13	-	-	PUNCT
gujaf-184	181	14	inclusive	inclusive	ADJ
gujaf-184	181	15	interests	interest	NOUN
gujaf-184	181	16	of	of	ADP
gujaf-184	181	17	stakeholders	stakeholder	NOUN
gujaf-184	181	18	toward	toward	ADP
gujaf-184	181	19	reliable	reliable	ADJ
gujaf-184	181	20	and	and	CCONJ
gujaf-184	181	21	fair	fair	ADV
gujaf-184	181	22	presented	present	VERB
gujaf-184	181	23	financial	financial	ADJ
gujaf-184	181	24	information	information	NOUN
gujaf-184	181	25	.	.	PUNCT
gujaf-184	182	1	also	also	ADV
gujaf-184	182	2	,	,	PUNCT
gujaf-184	182	3	the	the	DET
gujaf-184	182	4	audit	audit	NOUN
gujaf-184	182	5	committee	committee	NOUN
gujaf-184	182	6	meeting	meeting	NOUN
gujaf-184	182	7	serves	serve	VERB
gujaf-184	182	8	as	as	ADP
gujaf-184	182	9	the	the	DET
gujaf-184	182	10	avenue	avenue	NOUN
gujaf-184	182	11	for	for	ADP
gujaf-184	182	12	deliberation	deliberation	NOUN
gujaf-184	182	13	,	,	PUNCT
gujaf-184	182	14	scrutiny	scrutiny	NOUN
gujaf-184	182	15	and	and	CCONJ
gujaf-184	182	16	consideration	consideration	NOUN
gujaf-184	182	17	of	of	ADP
gujaf-184	182	18	all	all	DET
gujaf-184	182	19	financial	financial	ADJ
gujaf-184	182	20	information	information	NOUN
gujaf-184	182	21	presented	present	VERB
gujaf-184	182	22	by	by	ADP
gujaf-184	182	23	managers	manager	NOUN
gujaf-184	182	24	.	.	PUNCT
gujaf-184	183	1	in	in	ADP
gujaf-184	183	2	addition	addition	NOUN
gujaf-184	183	3	,	,	PUNCT
gujaf-184	183	4	financial	financial	ADJ
gujaf-184	183	5	expertise	expertise	NOUN
gujaf-184	183	6	of	of	ADP
gujaf-184	183	7	audit	audit	NOUN
gujaf-184	183	8	committee	committee	NOUN
gujaf-184	183	9	members	member	NOUN
gujaf-184	183	10	plays	play	VERB
gujaf-184	183	11	a	a	DET
gujaf-184	183	12	greater	great	ADJ
gujaf-184	183	13	role	role	NOUN
gujaf-184	183	14	of	of	ADP
gujaf-184	183	15	reviewing	review	VERB
gujaf-184	183	16	complex	complex	ADJ
gujaf-184	183	17	and	and	CCONJ
gujaf-184	183	18	technical	technical	ADJ
gujaf-184	183	19	issues	issue	NOUN
gujaf-184	183	20	presented	present	VERB
gujaf-184	183	21	in	in	ADP
gujaf-184	183	22	the	the	DET
gujaf-184	183	23	financial	financial	ADJ
gujaf-184	183	24	statements	statement	NOUN
gujaf-184	183	25	.	.	PUNCT
gujaf-184	184	1	further	far	ADV
gujaf-184	184	2	,	,	PUNCT
gujaf-184	184	3	audit	audit	NOUN
gujaf-184	184	4	committee	committee	NOUN
gujaf-184	184	5	size	size	NOUN
gujaf-184	184	6	accommodates	accommodate	VERB
gujaf-184	184	7	the	the	DET
gujaf-184	184	8	different	different	ADJ
gujaf-184	184	9	,	,	PUNCT
gujaf-184	184	10	cross	cross	VERB
gujaf-184	184	11	sectional	sectional	ADJ
gujaf-184	184	12	and	and	CCONJ
gujaf-184	184	13	unique	unique	ADJ
gujaf-184	184	14	expertise	expertise	NOUN
gujaf-184	184	15	and	and	CCONJ
gujaf-184	184	16	experience	experience	NOUN
gujaf-184	184	17	of	of	ADP
gujaf-184	184	18	members	member	NOUN
gujaf-184	184	19	in	in	ADP
gujaf-184	184	20	taking	take	VERB
gujaf-184	184	21	decision	decision	NOUN
gujaf-184	184	22	on	on	ADP
gujaf-184	184	23	the	the	DET
gujaf-184	184	24	observations	observation	NOUN
gujaf-184	184	25	highlighted	highlight	VERB
gujaf-184	184	26	in	in	ADP
gujaf-184	184	27	the	the	DET
gujaf-184	184	28	financial	financial	ADJ
gujaf-184	184	29	reports	report	NOUN
gujaf-184	184	30	.	.	PUNCT
gujaf-184	185	1	board	board	NOUN
gujaf-184	185	2	independence	independence	NOUN
gujaf-184	185	3	is	be	AUX
gujaf-184	185	4	the	the	DET
gujaf-184	185	5	moderating	moderate	VERB
gujaf-184	185	6	variable	variable	NOUN
gujaf-184	185	7	represented	represent	VERB
gujaf-184	185	8	the	the	DET
gujaf-184	185	9	ratio	ratio	NOUN
gujaf-184	185	10	of	of	ADP
gujaf-184	185	11	outside	outside	ADJ
gujaf-184	185	12	directors	director	NOUN
gujaf-184	185	13	(	(	PUNCT
gujaf-184	185	14	non	non	ADJ
gujaf-184	185	15	-	-	ADJ
gujaf-184	185	16	executive	executive	ADJ
gujaf-184	185	17	plus	plus	CCONJ
gujaf-184	185	18	independent	independent	ADJ
gujaf-184	185	19	directors	director	NOUN
gujaf-184	185	20	)	)	PUNCT
gujaf-184	185	21	to	to	ADP
gujaf-184	185	22	the	the	DET
gujaf-184	185	23	total	total	ADJ
gujaf-184	185	24	number	number	NOUN
gujaf-184	185	25	of	of	ADP
gujaf-184	185	26	board	board	NOUN
gujaf-184	185	27	gusau	gusau	PROPN
gujaf-184	185	28	journal	journal	PROPN
gujaf-184	185	29	of	of	ADP
gujaf-184	185	30	accounting	accounting	NOUN
gujaf-184	185	31	and	and	CCONJ
gujaf-184	185	32	finance	finance	NOUN
gujaf-184	185	33	,	,	PUNCT
gujaf-184	185	34	vol	vol	NOUN
gujaf-184	185	35	.	.	PROPN
gujaf-184	186	1	3	3	NUM
gujaf-184	186	2	,	,	PUNCT
gujaf-184	186	3	issue	issue	NOUN
gujaf-184	186	4	3	3	NUM
gujaf-184	186	5	,	,	PUNCT
gujaf-184	186	6	october	october	PROPN
gujaf-184	186	7	,	,	PUNCT
gujaf-184	186	8	2022	2022	NUM
gujaf-184	186	9	125	125	NUM
gujaf-184	186	10	size	size	NOUN
gujaf-184	186	11	.	.	PUNCT
gujaf-184	187	1	it	it	PRON
gujaf-184	187	2	is	be	AUX
gujaf-184	187	3	widely	widely	ADV
gujaf-184	187	4	believed	believe	VERB
gujaf-184	187	5	that	that	SCONJ
gujaf-184	187	6	higher	high	ADJ
gujaf-184	187	7	number	number	NOUN
gujaf-184	187	8	of	of	ADP
gujaf-184	187	9	non	non	ADJ
gujaf-184	187	10	-	-	ADJ
gujaf-184	187	11	executive	executive	ADJ
gujaf-184	187	12	and	and	CCONJ
gujaf-184	187	13	independent	independent	ADJ
gujaf-184	187	14	directors	director	NOUN
gujaf-184	187	15	serving	serve	VERB
gujaf-184	187	16	in	in	ADP
gujaf-184	187	17	the	the	DET
gujaf-184	187	18	board	board	NOUN
gujaf-184	187	19	of	of	ADP
gujaf-184	187	20	directors	director	NOUN
gujaf-184	187	21	,	,	PUNCT
gujaf-184	187	22	audit	audit	NOUN
gujaf-184	187	23	and	and	CCONJ
gujaf-184	187	24	other	other	ADJ
gujaf-184	187	25	statutory	statutory	PROPN
gujaf-184	187	26	board	board	PROPN
gujaf-184	187	27	committee	committee	NOUN
gujaf-184	187	28	ensure	ensure	VERB
gujaf-184	187	29	equitable	equitable	ADJ
gujaf-184	187	30	and	and	CCONJ
gujaf-184	187	31	interest	interest	NOUN
gujaf-184	187	32	balance	balance	NOUN
gujaf-184	187	33	between	between	ADP
gujaf-184	187	34	the	the	DET
gujaf-184	187	35	managers	manager	NOUN
gujaf-184	187	36	and	and	CCONJ
gujaf-184	187	37	other	other	ADJ
gujaf-184	187	38	stakeholders	stakeholder	NOUN
gujaf-184	187	39	.	.	PUNCT
gujaf-184	188	1	therefore	therefore	ADV
gujaf-184	188	2	,	,	PUNCT
gujaf-184	188	3	in	in	ADP
gujaf-184	188	4	affirmation	affirmation	NOUN
gujaf-184	188	5	of	of	ADP
gujaf-184	188	6	this	this	DET
gujaf-184	188	7	theoretical	theoretical	ADJ
gujaf-184	188	8	supported	support	VERB
gujaf-184	188	9	assertion	assertion	NOUN
gujaf-184	188	10	,	,	PUNCT
gujaf-184	188	11	board	board	NOUN
gujaf-184	188	12	independence	independence	NOUN
gujaf-184	188	13	was	be	AUX
gujaf-184	188	14	selected	select	VERB
gujaf-184	188	15	and	and	CCONJ
gujaf-184	188	16	used	use	VERB
gujaf-184	188	17	as	as	ADP
gujaf-184	188	18	moderator	moderator	NOUN
gujaf-184	188	19	on	on	ADP
gujaf-184	188	20	the	the	DET
gujaf-184	188	21	established	establish	VERB
gujaf-184	188	22	relationship	relationship	NOUN
gujaf-184	188	23	between	between	ADP
gujaf-184	188	24	the	the	DET
gujaf-184	188	25	audit	audit	NOUN
gujaf-184	188	26	attributes	attribute	VERB
gujaf-184	188	27	and	and	CCONJ
gujaf-184	188	28	financial	financial	ADJ
gujaf-184	188	29	reporting	reporting	NOUN
gujaf-184	188	30	quality	quality	NOUN
gujaf-184	188	31	.	.	PUNCT
gujaf-184	189	1	table	table	NOUN
gujaf-184	190	1	i	i	PRON
gujaf-184	190	2	below	below	ADV
gujaf-184	190	3	contains	contain	VERB
gujaf-184	190	4	the	the	DET
gujaf-184	190	5	summary	summary	NOUN
gujaf-184	190	6	of	of	ADP
gujaf-184	190	7	variables	variable	NOUN
gujaf-184	190	8	definitions	definition	NOUN
gujaf-184	190	9	and	and	CCONJ
gujaf-184	190	10	measurements	measurement	NOUN
gujaf-184	190	11	.	.	PUNCT
gujaf-184	191	1	table	table	NOUN
gujaf-184	191	2	i	i	PRON
gujaf-184	191	3	summary	summary	NOUN
gujaf-184	191	4	of	of	ADP
gujaf-184	191	5	variable	variable	ADJ
gujaf-184	191	6	measurement	measurement	NOUN
gujaf-184	191	7	and	and	CCONJ
gujaf-184	191	8	definition	definition	NOUN
gujaf-184	191	9	variables	variable	VERB
gujaf-184	191	10	definition	definition	NOUN
gujaf-184	191	11	and	and	CCONJ
gujaf-184	191	12	measurement	measurement	NOUN
gujaf-184	191	13	source	source	NOUN
gujaf-184	191	14	financial	financial	ADJ
gujaf-184	191	15	reporting	reporting	NOUN
gujaf-184	191	16	quality	quality	NOUN
gujaf-184	191	17	(	(	PUNCT
gujaf-184	191	18	frq	frq	PROPN
gujaf-184	191	19	)	)	PUNCT
gujaf-184	191	20	(	(	PUNCT
gujaf-184	191	21	dependent	dependent	ADJ
gujaf-184	191	22	variable	variable	NOUN
gujaf-184	191	23	)	)	PUNCT
gujaf-184	191	24	measured	measure	VERB
gujaf-184	191	25	by	by	ADP
gujaf-184	191	26	the	the	DET
gujaf-184	191	27	absolute	absolute	ADJ
gujaf-184	191	28	values	value	NOUN
gujaf-184	191	29	of	of	ADP
gujaf-184	191	30	discretionary	discretionary	ADJ
gujaf-184	191	31	loan	loan	NOUN
gujaf-184	191	32	loss	loss	NOUN
gujaf-184	191	33	provisions	provision	NOUN
gujaf-184	191	34	,	,	PUNCT
gujaf-184	191	35	derived	derive	VERB
gujaf-184	191	36	from	from	ADP
gujaf-184	191	37	the	the	DET
gujaf-184	191	38	residuals	residual	NOUN
gujaf-184	191	39	of	of	ADP
gujaf-184	191	40	chang	chang	PROPN
gujaf-184	191	41	et	et	PROPN
gujaf-184	191	42	al	al	PROPN
gujaf-184	191	43	.	.	PROPN
gujaf-184	192	1	(	(	PUNCT
gujaf-184	192	2	2008	2008	NUM
gujaf-184	192	3	)	)	PUNCT
gujaf-184	192	4	model	model	NOUN
gujaf-184	192	5	.	.	PUNCT
gujaf-184	193	1	chang	chang	PROPN
gujaf-184	193	2	et	et	PROPN
gujaf-184	193	3	al	al	PROPN
gujaf-184	193	4	(	(	PUNCT
gujaf-184	193	5	2008	2008	NUM
gujaf-184	193	6	)	)	PUNCT
gujaf-184	193	7	board	board	NOUN
gujaf-184	193	8	independence	independence	NOUN
gujaf-184	193	9	(	(	PUNCT
gujaf-184	193	10	bdind	bdind	NOUN
gujaf-184	193	11	)	)	PUNCT
gujaf-184	193	12	(	(	PUNCT
gujaf-184	193	13	moderator	moderator	NOUN
gujaf-184	193	14	variable	variable	NOUN
gujaf-184	193	15	)	)	PUNCT
gujaf-184	193	16	the	the	DET
gujaf-184	193	17	ratio	ratio	NOUN
gujaf-184	193	18	of	of	ADP
gujaf-184	193	19	outside	outside	ADJ
gujaf-184	193	20	directors	director	NOUN
gujaf-184	193	21	(	(	PUNCT
gujaf-184	193	22	non	non	X
gujaf-184	193	23	executive	executive	ADJ
gujaf-184	193	24	plus	plus	CCONJ
gujaf-184	193	25	independent	independent	ADJ
gujaf-184	193	26	directors	director	NOUN
gujaf-184	193	27	)	)	PUNCT
gujaf-184	193	28	to	to	ADP
gujaf-184	193	29	the	the	DET
gujaf-184	193	30	total	total	ADJ
gujaf-184	193	31	number	number	NOUN
gujaf-184	193	32	of	of	ADP
gujaf-184	193	33	board	board	NOUN
gujaf-184	193	34	members	member	NOUN
gujaf-184	193	35	(	(	PUNCT
gujaf-184	193	36	size	size	NOUN
gujaf-184	193	37	)	)	PUNCT
gujaf-184	193	38	.	.	PUNCT
gujaf-184	194	1	mohammed	mohammed	PROPN
gujaf-184	194	2	et	et	PROPN
gujaf-184	194	3	al	al	PROPN
gujaf-184	194	4	(	(	PUNCT
gujaf-184	194	5	2020	2020	NUM
gujaf-184	194	6	)	)	PUNCT
gujaf-184	194	7	audit	audit	NOUN
gujaf-184	194	8	attributes	attribute	NOUN
gujaf-184	194	9	(	(	PUNCT
gujaf-184	194	10	independent	independent	ADJ
gujaf-184	194	11	variable	variable	ADJ
gujaf-184	194	12	)	)	PUNCT
gujaf-184	194	13	audit	audit	NOUN
gujaf-184	194	14	committee	committee	NOUN
gujaf-184	194	15	independence	independence	NOUN
gujaf-184	194	16	(	(	PUNCT
gujaf-184	194	17	aci	aci	PROPN
gujaf-184	194	18	)	)	PUNCT
gujaf-184	194	19	audit	audit	NOUN
gujaf-184	194	20	committee	committee	NOUN
gujaf-184	194	21	meetings	meeting	NOUN
gujaf-184	194	22	(	(	PUNCT
gujaf-184	194	23	acm	acm	NOUN
gujaf-184	194	24	)	)	PUNCT
gujaf-184	194	25	audit	audit	PROPN
gujaf-184	194	26	committee	committee	NOUN
gujaf-184	194	27	member	member	NOUN
gujaf-184	194	28	’s	’s	PART
gujaf-184	194	29	financial	financial	ADJ
gujaf-184	194	30	expertise	expertise	NOUN
gujaf-184	194	31	(	(	PUNCT
gujaf-184	194	32	acfe	acfe	NOUN
gujaf-184	194	33	)	)	PUNCT
gujaf-184	194	34	audit	audit	NOUN
gujaf-184	194	35	committee	committee	NOUN
gujaf-184	194	36	size	size	NOUN
gujaf-184	194	37	(	(	PUNCT
gujaf-184	194	38	acs	acs	NOUN
gujaf-184	194	39	)	)	PUNCT
gujaf-184	194	40	audit	audit	NOUN
gujaf-184	194	41	attributes	attribute	NOUN
gujaf-184	194	42	was	be	AUX
gujaf-184	194	43	derived	derive	VERB
gujaf-184	194	44	from	from	ADP
gujaf-184	194	45	the	the	DET
gujaf-184	194	46	four	four	NUM
gujaf-184	194	47	commonly	commonly	ADV
gujaf-184	194	48	used	use	VERB
gujaf-184	194	49	audit	audit	NOUN
gujaf-184	194	50	committee	committee	NOUN
gujaf-184	194	51	attributes	attribute	VERB
gujaf-184	194	52	:	:	PUNCT
gujaf-184	194	53	the	the	DET
gujaf-184	194	54	ratio	ratio	NOUN
gujaf-184	194	55	of	of	ADP
gujaf-184	194	56	outside	outside	ADJ
gujaf-184	194	57	directors	director	NOUN
gujaf-184	194	58	(	(	PUNCT
gujaf-184	194	59	non	non	X
gujaf-184	194	60	executive	executive	NOUN
gujaf-184	194	61	and	and	CCONJ
gujaf-184	194	62	independent	independent	ADJ
gujaf-184	194	63	directors	director	NOUN
gujaf-184	194	64	)	)	PUNCT
gujaf-184	194	65	to	to	ADP
gujaf-184	194	66	the	the	DET
gujaf-184	194	67	total	total	ADJ
gujaf-184	194	68	number	number	NOUN
gujaf-184	194	69	of	of	ADP
gujaf-184	194	70	audit	audit	NOUN
gujaf-184	194	71	committee	committee	NOUN
gujaf-184	194	72	members	member	NOUN
gujaf-184	194	73	.	.	PUNCT
gujaf-184	195	1	the	the	DET
gujaf-184	195	2	number	number	NOUN
gujaf-184	195	3	of	of	ADP
gujaf-184	195	4	meetings	meeting	NOUN
gujaf-184	195	5	held	hold	VERB
gujaf-184	195	6	by	by	ADP
gujaf-184	195	7	the	the	DET
gujaf-184	195	8	audit	audit	NOUN
gujaf-184	195	9	committee	committee	NOUN
gujaf-184	195	10	in	in	ADP
gujaf-184	195	11	the	the	DET
gujaf-184	195	12	year	year	NOUN
gujaf-184	195	13	.	.	PUNCT
gujaf-184	196	1	the	the	DET
gujaf-184	196	2	ratio	ratio	NOUN
gujaf-184	196	3	of	of	ADP
gujaf-184	196	4	audit	audit	NOUN
gujaf-184	196	5	committee	committee	NOUN
gujaf-184	196	6	members	member	NOUN
gujaf-184	196	7	with	with	ADP
gujaf-184	196	8	financial	financial	ADJ
gujaf-184	196	9	and	and	CCONJ
gujaf-184	196	10	,	,	PUNCT
gujaf-184	196	11	or	or	CCONJ
gujaf-184	196	12	accounting	accounting	NOUN
gujaf-184	196	13	expertise	expertise	NOUN
gujaf-184	196	14	to	to	ADP
gujaf-184	196	15	the	the	DET
gujaf-184	196	16	total	total	ADJ
gujaf-184	196	17	number	number	NOUN
gujaf-184	196	18	of	of	ADP
gujaf-184	196	19	audit	audit	NOUN
gujaf-184	196	20	committee	committee	NOUN
gujaf-184	196	21	size	size	NOUN
gujaf-184	196	22	.	.	PUNCT
gujaf-184	197	1	the	the	DET
gujaf-184	197	2	total	total	ADJ
gujaf-184	197	3	number	number	NOUN
gujaf-184	197	4	of	of	ADP
gujaf-184	197	5	audit	audit	NOUN
gujaf-184	197	6	committee	committee	NOUN
gujaf-184	197	7	members	member	NOUN
gujaf-184	197	8	(	(	PUNCT
gujaf-184	197	9	size	size	NOUN
gujaf-184	197	10	)	)	PUNCT
gujaf-184	197	11	.	.	PUNCT
gujaf-184	198	1	wahid	wahid	PROPN
gujaf-184	198	2	et	et	PROPN
gujaf-184	198	3	al	al	PROPN
gujaf-184	198	4	(	(	PUNCT
gujaf-184	198	5	2018	2018	NUM
gujaf-184	198	6	)	)	PUNCT
gujaf-184	198	7	diem	diem	NOUN
gujaf-184	198	8	and	and	CCONJ
gujaf-184	198	9	anh	anh	PROPN
gujaf-184	198	10	(	(	PUNCT
gujaf-184	198	11	2021	2021	NUM
gujaf-184	198	12	)	)	PUNCT
gujaf-184	198	13	ibrahim	ibrahim	PROPN
gujaf-184	198	14	et	et	PROPN
gujaf-184	198	15	al	al	PROPN
gujaf-184	198	16	(	(	PUNCT
gujaf-184	198	17	2019	2019	NUM
gujaf-184	198	18	)	)	PUNCT
gujaf-184	198	19	adeleke	adeleke	PROPN
gujaf-184	198	20	(	(	PUNCT
gujaf-184	198	21	2021	2021	NUM
gujaf-184	198	22	)	)	PUNCT
gujaf-184	198	23	amina	amina	PROPN
gujaf-184	198	24	et	et	PROPN
gujaf-184	198	25	al	al	PROPN
gujaf-184	198	26	(	(	PUNCT
gujaf-184	198	27	2018	2018	NUM
gujaf-184	198	28	)	)	PUNCT
gujaf-184	198	29	source	source	NOUN
gujaf-184	198	30	:	:	PUNCT
gujaf-184	198	31	compiled	compile	VERB
gujaf-184	198	32	by	by	ADP
gujaf-184	198	33	author	author	NOUN
gujaf-184	198	34	,	,	PUNCT
gujaf-184	198	35	2022	2022	NUM
gujaf-184	198	36	gusau	gusau	PROPN
gujaf-184	198	37	journal	journal	NOUN
gujaf-184	198	38	of	of	ADP
gujaf-184	198	39	accounting	accounting	NOUN
gujaf-184	198	40	and	and	CCONJ
gujaf-184	198	41	finance	finance	NOUN
gujaf-184	198	42	,	,	PUNCT
gujaf-184	198	43	vol	vol	NOUN
gujaf-184	198	44	.	.	PROPN
gujaf-184	198	45	3	3	NUM
gujaf-184	198	46	,	,	PUNCT
gujaf-184	198	47	issue	issue	NOUN
gujaf-184	198	48	3	3	NUM
gujaf-184	198	49	,	,	PUNCT
gujaf-184	198	50	october	october	PROPN
gujaf-184	198	51	,	,	PUNCT
gujaf-184	198	52	2022	2022	NUM
gujaf-184	198	53	126	126	NUM
gujaf-184	198	54	model	model	NOUN
gujaf-184	198	55	specification	specification	NOUN
gujaf-184	198	56	the	the	DET
gujaf-184	198	57	model	model	NOUN
gujaf-184	198	58	of	of	ADP
gujaf-184	198	59	the	the	DET
gujaf-184	198	60	study	study	NOUN
gujaf-184	198	61	that	that	PRON
gujaf-184	198	62	tested	test	VERB
gujaf-184	198	63	the	the	DET
gujaf-184	198	64	hypotheses	hypothesis	NOUN
gujaf-184	198	65	postulated	postulate	VERB
gujaf-184	198	66	in	in	ADP
gujaf-184	198	67	section	section	NOUN
gujaf-184	198	68	one	one	NUM
gujaf-184	198	69	above	above	ADV
gujaf-184	198	70	was	be	AUX
gujaf-184	198	71	presented	present	VERB
gujaf-184	198	72	below	below	ADV
gujaf-184	198	73	as	as	SCONJ
gujaf-184	198	74	used	use	VERB
gujaf-184	198	75	by	by	ADP
gujaf-184	198	76	ekanayake	ekanayake	NOUN
gujaf-184	198	77	(	(	PUNCT
gujaf-184	198	78	2021	2021	NUM
gujaf-184	198	79	)	)	PUNCT
gujaf-184	198	80	,	,	PUNCT
gujaf-184	198	81	amina	amina	PROPN
gujaf-184	198	82	et	et	PROPN
gujaf-184	198	83	al	al	PROPN
gujaf-184	198	84	(	(	PUNCT
gujaf-184	198	85	2018	2018	NUM
gujaf-184	198	86	)	)	PUNCT
gujaf-184	198	87	and	and	CCONJ
gujaf-184	198	88	asokan	asokan	PROPN
gujaf-184	198	89	,	,	PUNCT
gujaf-184	198	90	cornelia	cornelia	PROPN
gujaf-184	198	91	and	and	CCONJ
gujaf-184	198	92	iftekhar	iftekhar	NOUN
gujaf-184	198	93	(	(	PUNCT
gujaf-184	198	94	2007	2007	NUM
gujaf-184	198	95	)	)	PUNCT
gujaf-184	198	96	.	.	PUNCT
gujaf-184	199	1	frqit	frqit	NOUN
gujaf-184	199	2	=	=	PUNCT
gujaf-184	199	3	0	0	PUNCT
gujaf-184	199	4	+	+	NUM
gujaf-184	199	5	β1aciit	β1aciit	PROPN
gujaf-184	199	6	+	+	CCONJ
gujaf-184	199	7	β2acmit	β2acmit	VERB
gujaf-184	199	8	+	+	CCONJ
gujaf-184	199	9	β3acfeit	β3acfeit	PRON
gujaf-184	199	10	+	+	NOUN
gujaf-184	199	11	β4acsit	β4acsit	NOUN
gujaf-184	199	12	+	+	CCONJ
gujaf-184	199	13	β5bdindit	β5bdindit	NOUN
gujaf-184	199	14	ɛit	ɛit	NOUN
gujaf-184	199	15	......................................................	......................................................	PUNCT
gujaf-184	200	1	(	(	PUNCT
gujaf-184	200	2	2	2	X
gujaf-184	200	3	)	)	PUNCT
gujaf-184	200	4	frqit	frqit	NOUN
gujaf-184	200	5	=	=	PUNCT
gujaf-184	200	6	0	0	PUNCT
gujaf-184	200	7	+	+	NUM
gujaf-184	200	8	β1aciit	β1aciit	PROPN
gujaf-184	200	9	+	+	CCONJ
gujaf-184	200	10	β2acmit	β2acmit	NOUN
gujaf-184	200	11	+	+	CCONJ
gujaf-184	200	12	β3acfeitt	β3acfeitt	NUM
gujaf-184	201	1	+	+	NOUN
gujaf-184	201	2	β4acsit	β4acsit	NOUN
gujaf-184	201	3	+	+	CCONJ
gujaf-184	201	4	β5bdindit	β5bdindit	NOUN
gujaf-184	201	5	+	+	CCONJ
gujaf-184	201	6	β6aciit*bdindit	β6aciit*bdindit	NOUN
gujaf-184	201	7	+	+	CCONJ
gujaf-184	201	8	β7acmit*bdindit	β7acmit*bdindit	NOUN
gujaf-184	202	1	+	+	PUNCT
gujaf-184	202	2	β8acfeit*bdindit	β8acfeit*bdindit	NOUN
gujaf-184	202	3	+	+	NOUN
gujaf-184	202	4	β9acs*bdindit	β9acs*bdindit	NOUN
gujaf-184	202	5	+	+	X
gujaf-184	202	6	ɛit	ɛit	NOUN
gujaf-184	202	7	................................................................	................................................................	PUNCT
gujaf-184	203	1	(	(	PUNCT
gujaf-184	203	2	3	3	X
gujaf-184	203	3	)	)	PUNCT
gujaf-184	203	4	where	where	SCONJ
gujaf-184	203	5	:	:	PUNCT
gujaf-184	203	6	αo=	αo=	PROPN
gujaf-184	203	7	constant	constant	ADJ
gujaf-184	203	8	β1	β1	PROPN
gujaf-184	203	9	–	–	PUNCT
gujaf-184	203	10	β6	β6	PROPN
gujaf-184	203	11	=	=	PUNCT
gujaf-184	203	12	coefficients	coefficient	NOUN
gujaf-184	203	13	of	of	ADP
gujaf-184	203	14	the	the	DET
gujaf-184	203	15	parameters	parameter	NOUN
gujaf-184	203	16	ε=	ε=	VERB
gujaf-184	203	17	stochastic	stochastic	ADJ
gujaf-184	203	18	disturbance	disturbance	NOUN
gujaf-184	203	19	term	term	NOUN
gujaf-184	203	20	4	4	NUM
gujaf-184	203	21	.	.	NOUN
gujaf-184	203	22	results	result	NOUN
gujaf-184	203	23	and	and	CCONJ
gujaf-184	203	24	discussions	discussion	NOUN
gujaf-184	203	25	descriptive	descriptive	ADJ
gujaf-184	203	26	statistics	statistic	NOUN
gujaf-184	203	27	table	table	PROPN
gujaf-184	203	28	ii	ii	PROPN
gujaf-184	203	29	:	:	PUNCT
gujaf-184	203	30	descriptive	descriptive	ADJ
gujaf-184	203	31	statistics	statistic	NOUN
gujaf-184	203	32	variables	variable	NOUN
gujaf-184	203	33	mean	mean	VERB
gujaf-184	203	34	std	std	X
gujaf-184	203	35	.	.	PROPN
gujaf-184	203	36	dev	dev	PROPN
gujaf-184	203	37	min	min	PROPN
gujaf-184	203	38	max	max	PROPN
gujaf-184	203	39	dllp	dllp	VERB
gujaf-184	203	40	0.690	0.690	NUM
gujaf-184	203	41	0.575	0.575	NUM
gujaf-184	203	42	0.004	0.004	NUM
gujaf-184	203	43	1.908	1.908	NUM
gujaf-184	203	44	aci	aci	PROPN
gujaf-184	203	45	0.538	0.538	NUM
gujaf-184	203	46	0.106	0.106	NUM
gujaf-184	203	47	0.500	0.500	NUM
gujaf-184	203	48	0.920	0.920	NUM
gujaf-184	203	49	acm	acm	NOUN
gujaf-184	203	50	4.385	4.385	NUM
gujaf-184	203	51	0.761	0.761	NUM
gujaf-184	203	52	3.000	3.000	NUM
gujaf-184	203	53	6.000	6.000	NUM
gujaf-184	203	54	acfe	acfe	NOUN
gujaf-184	203	55	0.279	0.279	NUM
gujaf-184	203	56	0.114	0.114	NUM
gujaf-184	203	57	0.130	0.130	NUM
gujaf-184	203	58	0.500	0.500	NUM
gujaf-184	203	59	acs	acs	PROPN
gujaf-184	203	60	6.054	6.054	NUM
gujaf-184	203	61	0.503	0.503	NUM
gujaf-184	203	62	4.000	4.000	NUM
gujaf-184	203	63	8.000	8.000	NUM
gujaf-184	203	64	bind	bind	VERB
gujaf-184	203	65	0.679	0.679	NUM
gujaf-184	203	66	0.138	0.138	NUM
gujaf-184	203	67	0.500	0.500	NUM
gujaf-184	203	68	0.970	0.970	NUM
gujaf-184	203	69	note	note	NOUN
gujaf-184	203	70	:	:	PUNCT
gujaf-184	203	71	dllp=	dllp=	NUM
gujaf-184	203	72	discretionary	discretionary	ADJ
gujaf-184	203	73	loan	loan	NOUN
gujaf-184	203	74	loss	loss	NOUN
gujaf-184	203	75	,	,	PUNCT
gujaf-184	203	76	aci=	aci=	PROPN
gujaf-184	203	77	audit	audit	NOUN
gujaf-184	203	78	committee	committee	NOUN
gujaf-184	203	79	independence	independence	NOUN
gujaf-184	203	80	,	,	PUNCT
gujaf-184	203	81	acm=	acm=	PROPN
gujaf-184	203	82	audit	audit	NOUN
gujaf-184	203	83	committee	committee	NOUN
gujaf-184	203	84	meetings	meeting	NOUN
gujaf-184	203	85	,	,	PUNCT
gujaf-184	203	86	acfe=	acfe=	NUM
gujaf-184	203	87	audit	audit	NOUN
gujaf-184	203	88	committee	committee	NOUN
gujaf-184	203	89	member	member	NOUN
gujaf-184	203	90	’s	’s	PART
gujaf-184	203	91	financial	financial	ADJ
gujaf-184	203	92	expertise	expertise	NOUN
gujaf-184	203	93	,	,	PUNCT
gujaf-184	203	94	acs=	acs=	ADP
gujaf-184	203	95	audit	audit	NOUN
gujaf-184	203	96	committee	committee	NOUN
gujaf-184	203	97	size	size	NOUN
gujaf-184	203	98	source	source	NOUN
gujaf-184	203	99	:	:	PUNCT
gujaf-184	203	100	stata	stata	NOUN
gujaf-184	203	101	output	output	NOUN
gujaf-184	203	102	,	,	PUNCT
gujaf-184	203	103	2022	2022	NUM
gujaf-184	203	104	.	.	PUNCT
gujaf-184	204	1	the	the	DET
gujaf-184	204	2	result	result	NOUN
gujaf-184	204	3	in	in	ADP
gujaf-184	204	4	table	table	NOUN
gujaf-184	204	5	ii	ii	PROPN
gujaf-184	204	6	above	above	ADV
gujaf-184	204	7	reveals	reveal	VERB
gujaf-184	204	8	that	that	SCONJ
gujaf-184	204	9	discretionary	discretionary	ADJ
gujaf-184	204	10	loan	loan	NOUN
gujaf-184	204	11	loss	loss	NOUN
gujaf-184	204	12	provision	provision	NOUN
gujaf-184	204	13	(	(	PUNCT
gujaf-184	204	14	dllp	dllp	NOUN
gujaf-184	204	15	)	)	PUNCT
gujaf-184	204	16	as	as	ADP
gujaf-184	204	17	measurement	measurement	NOUN
gujaf-184	204	18	of	of	ADP
gujaf-184	204	19	financial	financial	ADJ
gujaf-184	204	20	reporting	reporting	NOUN
gujaf-184	204	21	quality	quality	NOUN
gujaf-184	204	22	has	have	VERB
gujaf-184	204	23	an	an	DET
gujaf-184	204	24	average	average	NOUN
gujaf-184	204	25	of	of	ADP
gujaf-184	204	26	0.690	0.690	NUM
gujaf-184	204	27	.	.	PUNCT
gujaf-184	205	1	the	the	DET
gujaf-184	205	2	average	average	NOUN
gujaf-184	205	3	of	of	ADP
gujaf-184	205	4	69	69	NUM
gujaf-184	205	5	%	%	NOUN
gujaf-184	205	6	of	of	ADP
gujaf-184	205	7	dllp	dllp	NOUN
gujaf-184	205	8	across	across	ADP
gujaf-184	205	9	the	the	DET
gujaf-184	205	10	listed	list	VERB
gujaf-184	205	11	sampled	sample	VERB
gujaf-184	205	12	banks	bank	NOUN
gujaf-184	205	13	signifies	signify	VERB
gujaf-184	205	14	average	average	ADJ
gujaf-184	205	15	involvement	involvement	NOUN
gujaf-184	205	16	in	in	ADP
gujaf-184	205	17	earnings	earning	NOUN
gujaf-184	205	18	manipulations	manipulation	NOUN
gujaf-184	205	19	through	through	ADP
gujaf-184	205	20	the	the	DET
gujaf-184	205	21	period	period	NOUN
gujaf-184	205	22	of	of	ADP
gujaf-184	205	23	the	the	DET
gujaf-184	205	24	study	study	NOUN
gujaf-184	205	25	.	.	PUNCT
gujaf-184	206	1	standard	standard	ADJ
gujaf-184	206	2	deviation	deviation	NOUN
gujaf-184	206	3	of	of	ADP
gujaf-184	206	4	0.575	0.575	NUM
gujaf-184	206	5	indicates	indicate	VERB
gujaf-184	206	6	average	average	ADJ
gujaf-184	206	7	variation	variation	NOUN
gujaf-184	206	8	of	of	ADP
gujaf-184	206	9	the	the	DET
gujaf-184	206	10	data	datum	NOUN
gujaf-184	206	11	across	across	ADP
gujaf-184	206	12	listed	list	VERB
gujaf-184	206	13	deposit	deposit	NOUN
gujaf-184	206	14	money	money	NOUN
gujaf-184	206	15	banks	bank	NOUN
gujaf-184	206	16	in	in	ADP
gujaf-184	206	17	nigeria	nigeria	PROPN
gujaf-184	206	18	.	.	PUNCT
gujaf-184	207	1	the	the	DET
gujaf-184	207	2	minimum	minimum	ADJ
gujaf-184	207	3	and	and	CCONJ
gujaf-184	207	4	maximum	maximum	ADJ
gujaf-184	207	5	values	value	NOUN
gujaf-184	207	6	of	of	ADP
gujaf-184	207	7	discretionary	discretionary	ADJ
gujaf-184	207	8	loan	loan	NOUN
gujaf-184	207	9	loss	loss	NOUN
gujaf-184	207	10	provision	provision	NOUN
gujaf-184	207	11	throughout	throughout	ADP
gujaf-184	207	12	the	the	DET
gujaf-184	207	13	period	period	NOUN
gujaf-184	207	14	covered	cover	VERB
gujaf-184	207	15	by	by	ADP
gujaf-184	207	16	the	the	DET
gujaf-184	207	17	study	study	NOUN
gujaf-184	207	18	are	be	AUX
gujaf-184	207	19	0.004	0.004	NUM
gujaf-184	207	20	and	and	CCONJ
gujaf-184	207	21	1.908	1.908	NUM
gujaf-184	207	22	respectively	respectively	ADV
gujaf-184	207	23	.	.	PUNCT
gujaf-184	208	1	the	the	DET
gujaf-184	208	2	gusau	gusau	ADJ
gujaf-184	208	3	journal	journal	NOUN
gujaf-184	208	4	of	of	ADP
gujaf-184	208	5	accounting	accounting	NOUN
gujaf-184	208	6	and	and	CCONJ
gujaf-184	208	7	finance	finance	NOUN
gujaf-184	208	8	,	,	PUNCT
gujaf-184	208	9	vol	vol	NOUN
gujaf-184	208	10	.	.	PROPN
gujaf-184	208	11	3	3	NUM
gujaf-184	208	12	,	,	PUNCT
gujaf-184	208	13	issue	issue	NOUN
gujaf-184	208	14	3	3	NUM
gujaf-184	208	15	,	,	PUNCT
gujaf-184	208	16	october	october	PROPN
gujaf-184	208	17	,	,	PUNCT
gujaf-184	208	18	2022	2022	NUM
gujaf-184	208	19	127	127	NUM
gujaf-184	208	20	minimum	minimum	ADJ
gujaf-184	208	21	values	value	NOUN
gujaf-184	208	22	implied	imply	VERB
gujaf-184	208	23	that	that	SCONJ
gujaf-184	208	24	a	a	DET
gujaf-184	208	25	number	number	NOUN
gujaf-184	208	26	of	of	ADP
gujaf-184	208	27	sampled	sample	VERB
gujaf-184	208	28	banks	bank	NOUN
gujaf-184	208	29	were	be	AUX
gujaf-184	208	30	involved	involve	VERB
gujaf-184	208	31	insignificantly	insignificantly	ADV
gujaf-184	208	32	in	in	ADP
gujaf-184	208	33	earnings	earning	NOUN
gujaf-184	208	34	manipulations	manipulation	NOUN
gujaf-184	208	35	throughout	throughout	ADP
gujaf-184	208	36	the	the	DET
gujaf-184	208	37	study	study	NOUN
gujaf-184	208	38	period	period	NOUN
gujaf-184	208	39	,	,	PUNCT
gujaf-184	208	40	while	while	SCONJ
gujaf-184	208	41	the	the	DET
gujaf-184	208	42	gusau	gusau	ADJ
gujaf-184	208	43	journal	journal	NOUN
gujaf-184	208	44	of	of	ADP
gujaf-184	208	45	accounting	accounting	NOUN
gujaf-184	208	46	and	and	CCONJ
gujaf-184	208	47	finance	finance	NOUN
gujaf-184	208	48	,	,	PUNCT
gujaf-184	208	49	vol	vol	NOUN
gujaf-184	208	50	.	.	PROPN
gujaf-184	208	51	3	3	NUM
gujaf-184	208	52	,	,	PUNCT
gujaf-184	208	53	issue	issue	NOUN
gujaf-184	208	54	3	3	NUM
gujaf-184	208	55	,	,	PUNCT
gujaf-184	208	56	october	october	PROPN
gujaf-184	208	57	,	,	PUNCT
gujaf-184	208	58	2022	2022	NUM
gujaf-184	208	59	128	128	NUM
gujaf-184	208	60	utmost	utmost	ADJ
gujaf-184	208	61	manipulation	manipulation	NOUN
gujaf-184	208	62	of	of	ADP
gujaf-184	208	63	earnings	earning	NOUN
gujaf-184	208	64	by	by	ADP
gujaf-184	208	65	the	the	DET
gujaf-184	208	66	sampled	sample	VERB
gujaf-184	208	67	banks	bank	NOUN
gujaf-184	208	68	through	through	ADP
gujaf-184	208	69	the	the	DET
gujaf-184	208	70	study	study	NOUN
gujaf-184	208	71	period	period	NOUN
gujaf-184	208	72	stood	stand	VERB
gujaf-184	208	73	at	at	ADP
gujaf-184	208	74	1.908	1.908	NUM
gujaf-184	208	75	.	.	PUNCT
gujaf-184	209	1	also	also	ADV
gujaf-184	209	2	,	,	PUNCT
gujaf-184	209	3	from	from	ADP
gujaf-184	209	4	table	table	NOUN
gujaf-184	209	5	ii	ii	PROPN
gujaf-184	209	6	audit	audit	NOUN
gujaf-184	209	7	committee	committee	NOUN
gujaf-184	209	8	independence	independence	NOUN
gujaf-184	209	9	has	have	VERB
gujaf-184	209	10	a	a	DET
gujaf-184	209	11	mean	mean	ADJ
gujaf-184	209	12	value	value	NOUN
gujaf-184	209	13	of	of	ADP
gujaf-184	209	14	0.538	0.538	NUM
gujaf-184	209	15	,	,	PUNCT
gujaf-184	209	16	with	with	ADP
gujaf-184	209	17	a	a	DET
gujaf-184	209	18	minimum	minimum	ADJ
gujaf-184	209	19	value	value	NOUN
gujaf-184	209	20	of	of	ADP
gujaf-184	209	21	0.500	0.500	NUM
gujaf-184	209	22	and	and	CCONJ
gujaf-184	209	23	maximum	maximum	ADJ
gujaf-184	209	24	values	value	NOUN
gujaf-184	209	25	of	of	ADP
gujaf-184	209	26	0.920	0.920	NUM
gujaf-184	209	27	.	.	PUNCT
gujaf-184	210	1	this	this	PRON
gujaf-184	210	2	shows	show	VERB
gujaf-184	210	3	that	that	SCONJ
gujaf-184	210	4	the	the	DET
gujaf-184	210	5	average	average	ADJ
gujaf-184	210	6	ratio	ratio	NOUN
gujaf-184	210	7	of	of	ADP
gujaf-184	210	8	outside	outside	ADJ
gujaf-184	210	9	directors	director	NOUN
gujaf-184	210	10	in	in	ADP
gujaf-184	210	11	the	the	DET
gujaf-184	210	12	audit	audit	NOUN
gujaf-184	210	13	committee	committee	NOUN
gujaf-184	210	14	of	of	ADP
gujaf-184	210	15	the	the	DET
gujaf-184	210	16	selected	select	VERB
gujaf-184	210	17	banks	bank	NOUN
gujaf-184	210	18	is	be	AUX
gujaf-184	210	19	approximately	approximately	ADV
gujaf-184	210	20	54	54	NUM
gujaf-184	210	21	%	%	NOUN
gujaf-184	210	22	.	.	PUNCT
gujaf-184	211	1	this	this	PRON
gujaf-184	211	2	complied	comply	VERB
gujaf-184	211	3	with	with	ADP
gujaf-184	211	4	the	the	DET
gujaf-184	211	5	applicable	applicable	ADJ
gujaf-184	211	6	laws	law	NOUN
gujaf-184	211	7	that	that	PRON
gujaf-184	211	8	require	require	VERB
gujaf-184	211	9	the	the	DET
gujaf-184	211	10	banks	bank	NOUN
gujaf-184	211	11	to	to	PART
gujaf-184	211	12	appoint	appoint	VERB
gujaf-184	211	13	at	at	ADV
gujaf-184	211	14	least	least	ADV
gujaf-184	211	15	3	3	NUM
gujaf-184	211	16	independent	independent	ADJ
gujaf-184	211	17	non	non	ADJ
gujaf-184	211	18	-	-	ADJ
gujaf-184	211	19	executive	executive	ADJ
gujaf-184	211	20	directors	director	NOUN
gujaf-184	211	21	into	into	ADP
gujaf-184	211	22	the	the	DET
gujaf-184	211	23	6	6	NUM
gujaf-184	211	24	-	-	PUNCT
gujaf-184	211	25	member	member	NOUN
gujaf-184	211	26	audit	audit	NOUN
gujaf-184	211	27	committee	committee	NOUN
gujaf-184	211	28	as	as	SCONJ
gujaf-184	211	29	required	require	VERB
gujaf-184	211	30	.	.	PUNCT
gujaf-184	212	1	the	the	DET
gujaf-184	212	2	minimum	minimum	ADJ
gujaf-184	212	3	and	and	CCONJ
gujaf-184	212	4	maximum	maximum	ADJ
gujaf-184	212	5	value	value	NOUN
gujaf-184	212	6	of	of	ADP
gujaf-184	212	7	92	92	NUM
gujaf-184	212	8	%	%	NOUN
gujaf-184	212	9	implies	imply	VERB
gujaf-184	212	10	that	that	SCONJ
gujaf-184	212	11	majority	majority	NOUN
gujaf-184	212	12	of	of	ADP
gujaf-184	212	13	the	the	DET
gujaf-184	212	14	committee	committee	NOUN
gujaf-184	212	15	members	member	NOUN
gujaf-184	212	16	are	be	AUX
gujaf-184	212	17	independent	independent	ADJ
gujaf-184	212	18	non	non	ADJ
gujaf-184	212	19	-	-	ADJ
gujaf-184	212	20	executive	executive	ADJ
gujaf-184	212	21	directors	director	NOUN
gujaf-184	212	22	.	.	PUNCT
gujaf-184	213	1	the	the	DET
gujaf-184	213	2	standard	standard	ADJ
gujaf-184	213	3	deviation	deviation	NOUN
gujaf-184	213	4	of	of	ADP
gujaf-184	213	5	0.106	0.106	NUM
gujaf-184	213	6	denotes	denote	NOUN
gujaf-184	213	7	minimal	minimal	ADJ
gujaf-184	213	8	variation	variation	NOUN
gujaf-184	213	9	in	in	ADP
gujaf-184	213	10	the	the	DET
gujaf-184	213	11	data	datum	NOUN
gujaf-184	213	12	of	of	ADP
gujaf-184	213	13	audit	audit	NOUN
gujaf-184	213	14	committee	committee	NOUN
gujaf-184	213	15	members	member	NOUN
gujaf-184	213	16	across	across	ADP
gujaf-184	213	17	the	the	DET
gujaf-184	213	18	sampled	sample	VERB
gujaf-184	213	19	banks	bank	NOUN
gujaf-184	213	20	.	.	PUNCT
gujaf-184	214	1	in	in	ADP
gujaf-184	214	2	addition	addition	NOUN
gujaf-184	214	3	,	,	PUNCT
gujaf-184	214	4	the	the	DET
gujaf-184	214	5	average	average	NOUN
gujaf-184	214	6	of	of	ADP
gujaf-184	214	7	frequent	frequent	ADJ
gujaf-184	214	8	meetings	meeting	NOUN
gujaf-184	214	9	held	hold	VERB
gujaf-184	214	10	by	by	ADP
gujaf-184	214	11	the	the	DET
gujaf-184	214	12	audit	audit	NOUN
gujaf-184	214	13	committee	committee	NOUN
gujaf-184	214	14	is	be	AUX
gujaf-184	214	15	approximately	approximately	ADV
gujaf-184	214	16	4	4	NUM
gujaf-184	214	17	times	time	NOUN
gujaf-184	214	18	with	with	ADP
gujaf-184	214	19	the	the	DET
gujaf-184	214	20	corresponding	corresponding	ADJ
gujaf-184	214	21	standard	standard	ADJ
gujaf-184	214	22	deviation	deviation	NOUN
gujaf-184	214	23	of	of	ADP
gujaf-184	214	24	0.761	0.761	NUM
gujaf-184	214	25	.	.	PUNCT
gujaf-184	215	1	the	the	DET
gujaf-184	215	2	minimum	minimum	ADJ
gujaf-184	215	3	and	and	CCONJ
gujaf-184	215	4	maximum	maximum	ADJ
gujaf-184	215	5	numbers	number	NOUN
gujaf-184	215	6	of	of	ADP
gujaf-184	215	7	meetings	meeting	NOUN
gujaf-184	215	8	held	hold	VERB
gujaf-184	215	9	are	be	AUX
gujaf-184	215	10	3	3	NUM
gujaf-184	215	11	to	to	PART
gujaf-184	215	12	6	6	NUM
gujaf-184	215	13	times	time	NOUN
gujaf-184	215	14	in	in	ADP
gujaf-184	215	15	a	a	DET
gujaf-184	215	16	year	year	NOUN
gujaf-184	215	17	.	.	PUNCT
gujaf-184	216	1	the	the	DET
gujaf-184	216	2	minimum	minimum	NOUN
gujaf-184	216	3	of	of	ADP
gujaf-184	216	4	3	3	NUM
gujaf-184	216	5	times	time	NOUN
gujaf-184	216	6	implies	imply	VERB
gujaf-184	216	7	that	that	SCONJ
gujaf-184	216	8	some	some	DET
gujaf-184	216	9	banks	bank	NOUN
gujaf-184	216	10	are	be	AUX
gujaf-184	216	11	yet	yet	ADV
gujaf-184	216	12	to	to	PART
gujaf-184	216	13	comply	comply	VERB
gujaf-184	216	14	with	with	ADP
gujaf-184	216	15	the	the	DET
gujaf-184	216	16	applicable	applicable	ADJ
gujaf-184	216	17	provision	provision	NOUN
gujaf-184	216	18	for	for	ADP
gujaf-184	216	19	holding	hold	VERB
gujaf-184	216	20	meeting	meeting	NOUN
gujaf-184	217	1	at	at	ADV
gujaf-184	217	2	least	least	ADV
gujaf-184	217	3	four	four	NUM
gujaf-184	217	4	times	time	NOUN
gujaf-184	217	5	annually	annually	ADV
gujaf-184	218	1	and	and	CCONJ
gujaf-184	218	2	may	may	AUX
gujaf-184	218	3	hold	hold	VERB
gujaf-184	218	4	emergency	emergency	NOUN
gujaf-184	218	5	or	or	CCONJ
gujaf-184	218	6	extra	extra	ADJ
gujaf-184	218	7	ordinary	ordinary	ADJ
gujaf-184	218	8	meetings	meeting	NOUN
gujaf-184	218	9	when	when	SCONJ
gujaf-184	218	10	necessary	necessary	ADJ
gujaf-184	218	11	.	.	PUNCT
gujaf-184	219	1	furthermore	furthermore	ADV
gujaf-184	219	2	,	,	PUNCT
gujaf-184	219	3	from	from	ADP
gujaf-184	219	4	the	the	DET
gujaf-184	219	5	table	table	NOUN
gujaf-184	219	6	ii	ii	NOUN
gujaf-184	219	7	above	above	ADP
gujaf-184	219	8	shows	show	NOUN
gujaf-184	219	9	on	on	ADP
gujaf-184	219	10	average	average	ADJ
gujaf-184	219	11	28	28	NUM
gujaf-184	219	12	%	%	NOUN
gujaf-184	219	13	of	of	ADP
gujaf-184	219	14	the	the	DET
gujaf-184	219	15	audit	audit	NOUN
gujaf-184	219	16	committee	committee	NOUN
gujaf-184	219	17	members	member	NOUN
gujaf-184	219	18	have	have	VERB
gujaf-184	219	19	financial	financial	ADJ
gujaf-184	219	20	expertise	expertise	NOUN
gujaf-184	219	21	and	and	CCONJ
gujaf-184	219	22	the	the	DET
gujaf-184	219	23	committee	committee	NOUN
gujaf-184	219	24	has	have	VERB
gujaf-184	219	25	50	50	NUM
gujaf-184	219	26	%	%	NOUN
gujaf-184	219	27	maximum	maximum	ADJ
gujaf-184	219	28	members	member	NOUN
gujaf-184	219	29	with	with	ADP
gujaf-184	219	30	financial	financial	ADJ
gujaf-184	219	31	expertise	expertise	NOUN
gujaf-184	219	32	.	.	PUNCT
gujaf-184	220	1	the	the	DET
gujaf-184	220	2	standard	standard	ADJ
gujaf-184	220	3	deviation	deviation	NOUN
gujaf-184	220	4	of	of	ADP
gujaf-184	220	5	0.114	0.114	NUM
gujaf-184	220	6	signifies	signifie	NOUN
gujaf-184	220	7	close	close	ADJ
gujaf-184	220	8	variation	variation	NOUN
gujaf-184	220	9	across	across	ADP
gujaf-184	220	10	the	the	DET
gujaf-184	220	11	sampled	sample	VERB
gujaf-184	220	12	banks	bank	NOUN
gujaf-184	220	13	as	as	SCONJ
gujaf-184	220	14	it	it	PRON
gujaf-184	220	15	clustered	cluster	VERB
gujaf-184	220	16	around	around	ADP
gujaf-184	220	17	the	the	DET
gujaf-184	220	18	mean	mean	NOUN
gujaf-184	220	19	.	.	PUNCT
gujaf-184	221	1	accordingly	accordingly	ADV
gujaf-184	221	2	,	,	PUNCT
gujaf-184	221	3	audit	audit	NOUN
gujaf-184	221	4	committee	committee	NOUN
gujaf-184	221	5	size	size	NOUN
gujaf-184	221	6	on	on	ADP
gujaf-184	221	7	average	average	ADJ
gujaf-184	221	8	has	have	VERB
gujaf-184	221	9	approximately	approximately	ADV
gujaf-184	221	10	six	six	NUM
gujaf-184	221	11	(	(	PUNCT
gujaf-184	221	12	6	6	NUM
gujaf-184	221	13	)	)	PUNCT
gujaf-184	221	14	members	member	NOUN
gujaf-184	221	15	with	with	ADP
gujaf-184	221	16	corresponding	correspond	VERB
gujaf-184	221	17	standard	standard	ADJ
gujaf-184	221	18	deviation	deviation	NOUN
gujaf-184	221	19	of	of	ADP
gujaf-184	221	20	0.503	0.503	NUM
gujaf-184	221	21	.	.	PUNCT
gujaf-184	222	1	this	this	PRON
gujaf-184	222	2	confirmed	confirm	VERB
gujaf-184	222	3	the	the	DET
gujaf-184	222	4	small	small	ADJ
gujaf-184	222	5	dispersion	dispersion	NOUN
gujaf-184	222	6	of	of	ADP
gujaf-184	222	7	audit	audit	NOUN
gujaf-184	222	8	committee	committee	NOUN
gujaf-184	222	9	size	size	NOUN
gujaf-184	222	10	in	in	ADP
gujaf-184	222	11	the	the	DET
gujaf-184	222	12	sampled	sample	VERB
gujaf-184	222	13	banks	bank	NOUN
gujaf-184	222	14	.	.	PUNCT
gujaf-184	223	1	the	the	DET
gujaf-184	223	2	minimum	minimum	ADJ
gujaf-184	223	3	and	and	CCONJ
gujaf-184	223	4	maximum	maximum	ADJ
gujaf-184	223	5	members	member	NOUN
gujaf-184	223	6	are	be	AUX
gujaf-184	223	7	four	four	NUM
gujaf-184	223	8	(	(	PUNCT
gujaf-184	223	9	4	4	NUM
gujaf-184	223	10	)	)	PUNCT
gujaf-184	223	11	and	and	CCONJ
gujaf-184	223	12	eight	eight	NUM
gujaf-184	223	13	(	(	PUNCT
gujaf-184	223	14	8)	8)	NUM
gujaf-184	223	15	members	member	NOUN
gujaf-184	223	16	respectively	respectively	ADV
gujaf-184	223	17	.	.	PUNCT
gujaf-184	224	1	the	the	DET
gujaf-184	224	2	result	result	NOUN
gujaf-184	224	3	shows	show	VERB
gujaf-184	224	4	compliance	compliance	NOUN
gujaf-184	224	5	with	with	ADP
gujaf-184	224	6	the	the	DET
gujaf-184	224	7	provision	provision	NOUN
gujaf-184	224	8	of	of	ADP
gujaf-184	224	9	nigeria	nigeria	PROPN
gujaf-184	224	10	stock	stock	PROPN
gujaf-184	224	11	exchange	exchange	PROPN
gujaf-184	224	12	2011	2011	NUM
gujaf-184	224	13	,	,	PUNCT
gujaf-184	224	14	cama	cama	NOUN
gujaf-184	224	15	(	(	PUNCT
gujaf-184	224	16	2020	2020	NUM
gujaf-184	224	17	)	)	PUNCT
gujaf-184	224	18	as	as	SCONJ
gujaf-184	224	19	amended	amend	VERB
gujaf-184	224	20	for	for	ADP
gujaf-184	224	21	minimum	minimum	NOUN
gujaf-184	224	22	of	of	ADP
gujaf-184	224	23	two	two	NUM
gujaf-184	224	24	(	(	PUNCT
gujaf-184	224	25	2	2	NUM
gujaf-184	224	26	)	)	PUNCT
gujaf-184	224	27	and	and	CCONJ
gujaf-184	224	28	maximum	maximum	NOUN
gujaf-184	224	29	of	of	ADP
gujaf-184	224	30	six	six	NUM
gujaf-184	224	31	(	(	PUNCT
gujaf-184	224	32	6	6	NUM
gujaf-184	224	33	)	)	PUNCT
gujaf-184	224	34	members	member	NOUN
gujaf-184	224	35	of	of	ADP
gujaf-184	224	36	equivalent	equivalent	ADJ
gujaf-184	224	37	representation	representation	NOUN
gujaf-184	224	38	of	of	ADP
gujaf-184	224	39	non	non	ADJ
gujaf-184	224	40	-	-	ADJ
gujaf-184	224	41	executive	executive	ADJ
gujaf-184	224	42	and	and	CCONJ
gujaf-184	224	43	independent	independent	ADJ
gujaf-184	224	44	directors	director	NOUN
gujaf-184	224	45	(	(	PUNCT
gujaf-184	224	46	representing	represent	VERB
gujaf-184	224	47	the	the	DET
gujaf-184	224	48	board	board	NOUN
gujaf-184	224	49	)	)	PUNCT
gujaf-184	224	50	and	and	CCONJ
gujaf-184	224	51	shareholders	shareholder	NOUN
gujaf-184	224	52	in	in	ADP
gujaf-184	224	53	the	the	DET
gujaf-184	224	54	statutory	statutory	ADJ
gujaf-184	224	55	audit	audit	NOUN
gujaf-184	224	56	committee	committee	NOUN
gujaf-184	224	57	.	.	PUNCT
gujaf-184	225	1	correlation	correlation	NOUN
gujaf-184	225	2	matrix	matrix	NOUN
gujaf-184	225	3	correlation	correlation	NOUN
gujaf-184	225	4	matrix	matrix	NOUN
gujaf-184	225	5	provides	provide	VERB
gujaf-184	225	6	insight	insight	NOUN
gujaf-184	225	7	in	in	ADP
gujaf-184	225	8	to	to	ADP
gujaf-184	225	9	the	the	DET
gujaf-184	225	10	extent	extent	NOUN
gujaf-184	225	11	,	,	PUNCT
gujaf-184	225	12	strength	strength	NOUN
gujaf-184	225	13	and	and	CCONJ
gujaf-184	225	14	direction	direction	NOUN
gujaf-184	225	15	of	of	ADP
gujaf-184	225	16	the	the	DET
gujaf-184	225	17	association	association	NOUN
gujaf-184	225	18	between	between	ADP
gujaf-184	225	19	two	two	NUM
gujaf-184	225	20	or	or	CCONJ
gujaf-184	225	21	more	more	ADJ
gujaf-184	225	22	variables	variable	NOUN
gujaf-184	225	23	(	(	PUNCT
gujaf-184	225	24	gujarati	gujarati	PROPN
gujaf-184	225	25	,	,	PUNCT
gujaf-184	225	26	2004	2004	NUM
gujaf-184	225	27	)	)	PUNCT
gujaf-184	225	28	.	.	PUNCT
gujaf-184	226	1	the	the	DET
gujaf-184	226	2	direction	direction	NOUN
gujaf-184	226	3	of	of	ADP
gujaf-184	226	4	the	the	DET
gujaf-184	226	5	relationship	relationship	NOUN
gujaf-184	226	6	and	and	CCONJ
gujaf-184	226	7	the	the	DET
gujaf-184	226	8	density	density	NOUN
gujaf-184	226	9	of	of	ADP
gujaf-184	226	10	the	the	DET
gujaf-184	226	11	value	value	NOUN
gujaf-184	226	12	show	show	VERB
gujaf-184	226	13	the	the	DET
gujaf-184	226	14	extent	extent	NOUN
gujaf-184	226	15	of	of	ADP
gujaf-184	226	16	the	the	DET
gujaf-184	226	17	relationship	relationship	NOUN
gujaf-184	226	18	as	as	SCONJ
gujaf-184	226	19	presented	present	VERB
gujaf-184	226	20	in	in	ADP
gujaf-184	226	21	table	table	NOUN
gujaf-184	226	22	iii	iii	NOUN
gujaf-184	226	23	below	below	ADV
gujaf-184	226	24	:	:	PUNCT
gujaf-184	226	25	gusau	gusau	ADJ
gujaf-184	226	26	journal	journal	NOUN
gujaf-184	226	27	of	of	ADP
gujaf-184	226	28	accounting	accounting	NOUN
gujaf-184	226	29	and	and	CCONJ
gujaf-184	226	30	finance	finance	NOUN
gujaf-184	226	31	,	,	PUNCT
gujaf-184	226	32	vol	vol	NOUN
gujaf-184	226	33	.	.	PROPN
gujaf-184	226	34	3	3	NUM
gujaf-184	226	35	,	,	PUNCT
gujaf-184	226	36	issue	issue	NOUN
gujaf-184	226	37	3	3	NUM
gujaf-184	226	38	,	,	PUNCT
gujaf-184	226	39	october	october	PROPN
gujaf-184	226	40	,	,	PUNCT
gujaf-184	226	41	2022	2022	NUM
gujaf-184	226	42	129	129	NUM
gujaf-184	226	43	table	table	NOUN
gujaf-184	226	44	iii	iii	NOUN
gujaf-184	226	45	:	:	PUNCT
gujaf-184	226	46	correlation	correlation	NOUN
gujaf-184	226	47	matrix	matrix	NOUN
gujaf-184	226	48	variables	variable	NOUN
gujaf-184	226	49	dllp	dllp	VERB
gujaf-184	226	50	aci	aci	PROPN
gujaf-184	226	51	acm	acm	PROPN
gujaf-184	226	52	acfe	acfe	PROPN
gujaf-184	226	53	acs	acs	PROPN
gujaf-184	226	54	bind	bind	VERB
gujaf-184	226	55	aci*bind	aci*bind	NOUN
gujaf-184	226	56	acm*bind	acm*bind	NOUN
gujaf-184	226	57	acfe*bind	acfe*bind	ADV
gujaf-184	226	58	acs*bind	acs*bind	PROPN
gujaf-184	226	59	dllp	dllp	VERB
gujaf-184	226	60	1.000	1.000	NUM
gujaf-184	226	61	aci	aci	PROPN
gujaf-184	226	62	0.028	0.028	NUM
gujaf-184	226	63	1.000	1.000	NUM
gujaf-184	226	64	acm	acm	NOUN
gujaf-184	226	65	-0.076	-0.076	PUNCT
gujaf-184	226	66	-0.043	-0.043	PUNCT
gujaf-184	226	67	1.000	1.000	NUM
gujaf-184	226	68	acfe	acfe	NOUN
gujaf-184	226	69	0.008	0.008	NUM
gujaf-184	226	70	-0.162	-0.162	PUNCT
gujaf-184	226	71	0.119	0.119	NUM
gujaf-184	226	72	1.000	1.000	NUM
gujaf-184	226	73	acs	acs	NOUN
gujaf-184	226	74	0.063	0.063	NUM
gujaf-184	226	75	0.009	0.009	NUM
gujaf-184	226	76	0.006	0.006	NUM
gujaf-184	226	77	-0.068	-0.068	NUM
gujaf-184	226	78	1.000	1.000	NUM
gujaf-184	226	79	bind	bind	VERB
gujaf-184	226	80	0.169	0.169	NUM
gujaf-184	226	81	0.097	0.097	NUM
gujaf-184	226	82	-0.194	-0.194	NOUN
gujaf-184	226	83	-0.127	-0.127	PUNCT
gujaf-184	226	84	-0.160	-0.160	VERB
gujaf-184	226	85	1.000	1.000	NUM
gujaf-184	226	86	aci*bind	aci*bind	NOUN
gujaf-184	226	87	0.255	0.255	NUM
gujaf-184	226	88	0.157	0.157	NUM
gujaf-184	226	89	-0.296	-0.296	PUNCT
gujaf-184	226	90	-0.216	-0.216	VERB
gujaf-184	226	91	-0.117	-0.117	PUNCT
gujaf-184	226	92	0.770	0.770	NUM
gujaf-184	226	93	1.000	1.000	NUM
gujaf-184	226	94	acm*bind	acm*bind	NOUN
gujaf-184	226	95	0.170	0.170	NUM
gujaf-184	226	96	0.095	0.095	NUM
gujaf-184	226	97	0.526	0.526	NUM
gujaf-184	226	98	-0.098	-0.098	PUNCT
gujaf-184	226	99	-0.095	-0.095	NOUN
gujaf-184	226	100	0.544	0.544	NUM
gujaf-184	226	101	0.645	0.645	NUM
gujaf-184	226	102	1.000	1.000	NUM
gujaf-184	226	103	acfe*bind	acfe*bind	ADP
gujaf-184	226	104	0.175	0.175	NUM
gujaf-184	226	105	0.189	0.189	NUM
gujaf-184	226	106	-0.277	-0.277	NOUN
gujaf-184	226	107	-0.230	-0.230	PUNCT
gujaf-184	226	108	0.157	0.157	NUM
gujaf-184	226	109	0.683	0.683	NUM
gujaf-184	226	110	0.926	0.926	NUM
gujaf-184	226	111	0.596	0.596	NUM
gujaf-184	226	112	1.000	1.000	NUM
gujaf-184	226	113	acs*bind	acs*bind	NOUN
gujaf-184	226	114	0.119	0.119	NUM
gujaf-184	226	115	-0.113	-0.113	NOUN
gujaf-184	226	116	-0.013	-0.013	PUNCT
gujaf-184	226	117	0.879	0.879	NUM
gujaf-184	226	118	-0.139	-0.139	PUNCT
gujaf-184	226	119	0.236	0.236	NUM
gujaf-184	226	120	0.249	0.249	NUM
gujaf-184	226	121	0.213	0.213	NUM
gujaf-184	226	122	0.195	0.195	NUM
gujaf-184	226	123	1.000	1.000	NUM
gujaf-184	226	124	note	note	NOUN
gujaf-184	226	125	:	:	PUNCT
gujaf-184	226	126	dllp=	dllp=	NUM
gujaf-184	226	127	discretionary	discretionary	ADJ
gujaf-184	226	128	loan	loan	NOUN
gujaf-184	226	129	loss	loss	NOUN
gujaf-184	226	130	,	,	PUNCT
gujaf-184	226	131	aci=	aci=	PROPN
gujaf-184	226	132	audit	audit	NOUN
gujaf-184	226	133	committee	committee	NOUN
gujaf-184	226	134	independence	independence	NOUN
gujaf-184	226	135	,	,	PUNCT
gujaf-184	226	136	acm=	acm=	PROPN
gujaf-184	226	137	audit	audit	NOUN
gujaf-184	226	138	committee	committee	NOUN
gujaf-184	226	139	meetings	meeting	NOUN
gujaf-184	226	140	,	,	PUNCT
gujaf-184	226	141	acfe=	acfe=	NUM
gujaf-184	226	142	audit	audit	NOUN
gujaf-184	226	143	committee	committee	NOUN
gujaf-184	226	144	member	member	NOUN
gujaf-184	226	145	’s	’s	PART
gujaf-184	226	146	financial	financial	ADJ
gujaf-184	226	147	expertise	expertise	NOUN
gujaf-184	226	148	,	,	PUNCT
gujaf-184	226	149	acs=	acs=	ADP
gujaf-184	226	150	audit	audit	NOUN
gujaf-184	226	151	committee	committee	NOUN
gujaf-184	226	152	size	size	NOUN
gujaf-184	226	153	,	,	PUNCT
gujaf-184	226	154	bind=	bind=	NUM
gujaf-184	226	155	board	board	NOUN
gujaf-184	226	156	independence	independence	NOUN
gujaf-184	226	157	source	source	NOUN
gujaf-184	226	158	:	:	PUNCT
gujaf-184	226	159	stata	stata	NOUN
gujaf-184	226	160	output	output	NOUN
gujaf-184	226	161	,	,	PUNCT
gujaf-184	226	162	2022	2022	NUM
gujaf-184	226	163	.	.	PUNCT
gujaf-184	227	1	from	from	ADP
gujaf-184	227	2	table	table	NOUN
gujaf-184	227	3	iii	iii	NOUN
gujaf-184	227	4	,	,	PUNCT
gujaf-184	227	5	it	it	PRON
gujaf-184	227	6	shows	show	VERB
gujaf-184	227	7	that	that	SCONJ
gujaf-184	227	8	audit	audit	NOUN
gujaf-184	227	9	committee	committee	NOUN
gujaf-184	227	10	independence	independence	NOUN
gujaf-184	227	11	,	,	PUNCT
gujaf-184	227	12	audit	audit	NOUN
gujaf-184	227	13	committee	committee	NOUN
gujaf-184	227	14	member	member	NOUN
gujaf-184	227	15	’s	’s	PART
gujaf-184	227	16	financial	financial	ADJ
gujaf-184	227	17	expertise	expertise	NOUN
gujaf-184	227	18	,	,	PUNCT
gujaf-184	227	19	audit	audit	NOUN
gujaf-184	227	20	committee	committee	NOUN
gujaf-184	227	21	size	size	NOUN
gujaf-184	227	22	and	and	CCONJ
gujaf-184	227	23	board	board	NOUN
gujaf-184	227	24	independence	independence	NOUN
gujaf-184	227	25	are	be	AUX
gujaf-184	227	26	having	have	VERB
gujaf-184	227	27	positive	positive	ADJ
gujaf-184	227	28	association	association	NOUN
gujaf-184	227	29	with	with	ADP
gujaf-184	227	30	financial	financial	ADJ
gujaf-184	227	31	reporting	reporting	NOUN
gujaf-184	227	32	quality	quality	NOUN
gujaf-184	227	33	(	(	PUNCT
gujaf-184	227	34	frq	frq	PROPN
gujaf-184	227	35	)	)	PUNCT
gujaf-184	227	36	proxy	proxy	NOUN
gujaf-184	227	37	by	by	ADP
gujaf-184	227	38	discretionary	discretionary	ADJ
gujaf-184	227	39	loan	loan	NOUN
gujaf-184	227	40	loss	loss	NOUN
gujaf-184	227	41	provision	provision	NOUN
gujaf-184	227	42	(	(	PUNCT
gujaf-184	227	43	dllp	dllp	NOUN
gujaf-184	227	44	)	)	PUNCT
gujaf-184	227	45	as	as	SCONJ
gujaf-184	227	46	indicates	indicate	VERB
gujaf-184	227	47	by	by	ADP
gujaf-184	227	48	their	their	PRON
gujaf-184	227	49	correlation	correlation	NOUN
gujaf-184	227	50	coefficient	coefficient	NOUN
gujaf-184	227	51	0.028	0.028	NUM
gujaf-184	227	52	,	,	PUNCT
gujaf-184	227	53	0.008	0.008	NUM
gujaf-184	227	54	,	,	PUNCT
gujaf-184	227	55	0.063	0.063	NUM
gujaf-184	227	56	and	and	CCONJ
gujaf-184	227	57	0.169	0.169	NUM
gujaf-184	227	58	,	,	PUNCT
gujaf-184	227	59	respectively	respectively	ADV
gujaf-184	227	60	.	.	PUNCT
gujaf-184	228	1	this	this	PRON
gujaf-184	228	2	implies	imply	VERB
gujaf-184	228	3	that	that	SCONJ
gujaf-184	228	4	,	,	PUNCT
gujaf-184	228	5	these	these	DET
gujaf-184	228	6	variables	variable	NOUN
gujaf-184	228	7	are	be	AUX
gujaf-184	228	8	moving	move	VERB
gujaf-184	228	9	in	in	ADP
gujaf-184	228	10	same	same	ADJ
gujaf-184	228	11	direction	direction	NOUN
gujaf-184	228	12	in	in	ADP
gujaf-184	228	13	relation	relation	NOUN
gujaf-184	228	14	to	to	ADP
gujaf-184	228	15	financial	financial	ADJ
gujaf-184	228	16	reporting	reporting	NOUN
gujaf-184	228	17	quality	quality	NOUN
gujaf-184	228	18	(	(	PUNCT
gujaf-184	228	19	frq	frq	PROPN
gujaf-184	228	20	)	)	PUNCT
gujaf-184	228	21	.	.	PUNCT
gujaf-184	229	1	the	the	DET
gujaf-184	229	2	relationship	relationship	NOUN
gujaf-184	229	3	between	between	ADP
gujaf-184	229	4	the	the	DET
gujaf-184	229	5	independent	independent	ADJ
gujaf-184	229	6	variables	variable	NOUN
gujaf-184	229	7	themselves	themselves	PRON
gujaf-184	229	8	,	,	PUNCT
gujaf-184	229	9	the	the	DET
gujaf-184	229	10	results	result	NOUN
gujaf-184	229	11	suggest	suggest	VERB
gujaf-184	229	12	less	less	ADJ
gujaf-184	229	13	implication	implication	NOUN
gujaf-184	229	14	of	of	ADP
gujaf-184	229	15	multicollinearity	multicollinearity	NOUN
gujaf-184	229	16	,	,	PUNCT
gujaf-184	229	17	as	as	SCONJ
gujaf-184	229	18	such	such	ADJ
gujaf-184	229	19	multicollinearity	multicollinearity	NOUN
gujaf-184	229	20	is	be	AUX
gujaf-184	229	21	not	not	PART
gujaf-184	229	22	a	a	DET
gujaf-184	229	23	problem	problem	NOUN
gujaf-184	229	24	to	to	ADP
gujaf-184	229	25	the	the	DET
gujaf-184	229	26	study	study	NOUN
gujaf-184	229	27	estimation	estimation	NOUN
gujaf-184	229	28	model	model	NOUN
gujaf-184	229	29	(	(	PUNCT
gujaf-184	229	30	gujarati	gujarati	PROPN
gujaf-184	229	31	,	,	PUNCT
gujaf-184	229	32	2004	2004	NUM
gujaf-184	229	33	)	)	PUNCT
gujaf-184	229	34	.	.	PUNCT
gujaf-184	230	1	however	however	ADV
gujaf-184	230	2	,	,	PUNCT
gujaf-184	230	3	this	this	PRON
gujaf-184	230	4	is	be	AUX
gujaf-184	230	5	confirmed	confirm	VERB
gujaf-184	230	6	by	by	ADP
gujaf-184	230	7	the	the	DET
gujaf-184	230	8	variance	variance	NOUN
gujaf-184	230	9	inflation	inflation	NOUN
gujaf-184	230	10	factor	factor	NOUN
gujaf-184	230	11	(	(	PUNCT
gujaf-184	230	12	vif	vif	NOUN
gujaf-184	230	13	)	)	PUNCT
gujaf-184	230	14	test	test	NOUN
gujaf-184	230	15	carried	carry	VERB
gujaf-184	230	16	out	out	ADP
gujaf-184	230	17	confirmed	confirm	VERB
gujaf-184	230	18	the	the	DET
gujaf-184	230	19	absence	absence	NOUN
gujaf-184	230	20	of	of	ADP
gujaf-184	230	21	multicollinearity	multicollinearity	NOUN
gujaf-184	230	22	as	as	SCONJ
gujaf-184	230	23	the	the	DET
gujaf-184	230	24	all	all	DET
gujaf-184	230	25	the	the	DET
gujaf-184	230	26	individual	individual	ADJ
gujaf-184	230	27	mean	mean	NOUN
gujaf-184	230	28	of	of	ADP
gujaf-184	230	29	vif	vif	NOUN
gujaf-184	230	30	is	be	AUX
gujaf-184	230	31	less	less	ADJ
gujaf-184	230	32	than	than	ADP
gujaf-184	230	33	4	4	NUM
gujaf-184	230	34	(	(	PUNCT
gujaf-184	230	35	ghasemi	ghasemi	PROPN
gujaf-184	230	36	&	&	CCONJ
gujaf-184	230	37	zahediasi	zahediasi	PROPN
gujaf-184	230	38	,	,	PUNCT
gujaf-184	230	39	2012	2012	NUM
gujaf-184	230	40	)	)	PUNCT
gujaf-184	230	41	.	.	PUNCT
gujaf-184	231	1	gusau	gusau	PROPN
gujaf-184	231	2	journal	journal	PROPN
gujaf-184	231	3	of	of	ADP
gujaf-184	231	4	accounting	accounting	NOUN
gujaf-184	231	5	and	and	CCONJ
gujaf-184	231	6	finance	finance	NOUN
gujaf-184	231	7	,	,	PUNCT
gujaf-184	231	8	vol	vol	NOUN
gujaf-184	231	9	.	.	PROPN
gujaf-184	231	10	3	3	NUM
gujaf-184	231	11	,	,	PUNCT
gujaf-184	231	12	issue	issue	NOUN
gujaf-184	231	13	3	3	NUM
gujaf-184	231	14	,	,	PUNCT
gujaf-184	231	15	october	october	PROPN
gujaf-184	231	16	,	,	PUNCT
gujaf-184	231	17	2022	2022	NUM
gujaf-184	231	18	129	129	NUM
gujaf-184	231	19	estimation	estimation	NOUN
gujaf-184	231	20	result	result	VERB
gujaf-184	231	21	the	the	DET
gujaf-184	231	22	estimation	estimation	NOUN
gujaf-184	231	23	result	result	NOUN
gujaf-184	231	24	of	of	ADP
gujaf-184	231	25	the	the	DET
gujaf-184	231	26	regression	regression	NOUN
gujaf-184	231	27	model	model	NOUN
gujaf-184	231	28	(	(	PUNCT
gujaf-184	231	29	models	model	NOUN
gujaf-184	231	30	ii	ii	PROPN
gujaf-184	231	31	and	and	CCONJ
gujaf-184	231	32	iii	iii	X
gujaf-184	231	33	)	)	PUNCT
gujaf-184	231	34	which	which	DET
gujaf-184	231	35	test	test	NOUN
gujaf-184	231	36	hypotheses	hypothesis	NOUN
gujaf-184	231	37	is	be	AUX
gujaf-184	231	38	presented	present	VERB
gujaf-184	231	39	and	and	CCONJ
gujaf-184	231	40	discuss	discuss	VERB
gujaf-184	231	41	below	below	ADV
gujaf-184	231	42	:	:	PUNCT
gujaf-184	231	43	table	table	VERB
gujaf-184	231	44	iv	iv	NUM
gujaf-184	231	45	:	:	PUNCT
gujaf-184	231	46	regression	regression	NOUN
gujaf-184	231	47	model	model	NOUN
gujaf-184	231	48	results	result	NOUN
gujaf-184	231	49	model	model	PROPN
gujaf-184	231	50	ii	ii	PROPN
gujaf-184	231	51	model	model	PROPN
gujaf-184	231	52	iii	iii	PROPN
gujaf-184	231	53	variables	variable	NOUN
gujaf-184	231	54	co	co	NOUN
gujaf-184	231	55	-	-	NOUN
gujaf-184	231	56	efficients	efficient	NOUN
gujaf-184	231	57	z	z	NOUN
gujaf-184	231	58	-	-	PUNCT
gujaf-184	231	59	values	value	VERB
gujaf-184	231	60	p	p	NOUN
gujaf-184	231	61	-	-	PUNCT
gujaf-184	231	62	values	value	NOUN
gujaf-184	231	63	co	co	NOUN
gujaf-184	231	64	-	-	NOUN
gujaf-184	231	65	efficicents	efficicent	NOUN
gujaf-184	231	66	t	t	NOUN
gujaf-184	231	67	-	-	PUNCT
gujaf-184	231	68	values	value	NOUN
gujaf-184	231	69	p	p	NOUN
gujaf-184	231	70	-	-	PUNCT
gujaf-184	231	71	values	value	NOUN
gujaf-184	231	72	constant	constant	ADJ
gujaf-184	231	73	-2.441	-2.441	PUNCT
gujaf-184	231	74	-3.670	-3.670	NOUN
gujaf-184	232	1	0.000	0.000	NUM
gujaf-184	232	2	*	*	PUNCT
gujaf-184	232	3	*	*	PUNCT
gujaf-184	232	4	*	*	PUNCT
gujaf-184	232	5	2.618	2.618	NUM
gujaf-184	232	6	0.460	0.460	NUM
gujaf-184	232	7	0.649	0.649	NUM
gujaf-184	232	8	aci	aci	PROPN
gujaf-184	232	9	-0.752	-0.752	PROPN
gujaf-184	232	10	-0.570	-0.570	PUNCT
gujaf-184	232	11	0.569	0.569	NUM
gujaf-184	232	12	8.427	8.427	NUM
gujaf-184	232	13	3.480	3.480	NUM
gujaf-184	232	14	0.001	0.001	NUM
gujaf-184	232	15	*	*	PUNCT
gujaf-184	232	16	*	*	PROPN
gujaf-184	232	17	acm	acm	PROPN
gujaf-184	232	18	0.056	0.056	NUM
gujaf-184	232	19	0.760	0.760	NUM
gujaf-184	232	20	0.450	0.450	NUM
gujaf-184	232	21	1.277	1.277	NUM
gujaf-184	232	22	2.430	2.430	NUM
gujaf-184	232	23	0.017	0.017	NUM
gujaf-184	232	24	*	*	PUNCT
gujaf-184	232	25	acfe	acfe	NOUN
gujaf-184	232	26	2.497	2.497	NUM
gujaf-184	232	27	4.380	4.380	NUM
gujaf-184	232	28	0.000	0.000	NUM
gujaf-184	232	29	*	*	PUNCT
gujaf-184	232	30	*	*	PUNCT
gujaf-184	232	31	*	*	PUNCT
gujaf-184	232	32	0.177	0.177	NUM
gujaf-184	232	33	0.050	0.050	NUM
gujaf-184	232	34	0.963	0.963	NUM
gujaf-184	232	35	acs	ac	NOUN
gujaf-184	232	36	0.339	0.339	NUM
gujaf-184	232	37	4.440	4.440	NUM
gujaf-184	232	38	0.000	0.000	NUM
gujaf-184	232	39	*	*	PUNCT
gujaf-184	232	40	*	*	PUNCT
gujaf-184	232	41	*	*	PUNCT
gujaf-184	232	42	4.844	4.844	NUM
gujaf-184	232	43	0.820	0.820	NUM
gujaf-184	232	44	0.414	0.414	NUM
gujaf-184	232	45	bind	bind	VERB
gujaf-184	232	46	44.443	44.443	NUM
gujaf-184	232	47	1.770	1.770	NUM
gujaf-184	232	48	0.079	0.079	NUM
gujaf-184	232	49	*	*	PUNCT
gujaf-184	232	50	aci*bind	aci*bind	PROPN
gujaf-184	232	51	-106.943	-106.943	NUM
gujaf-184	232	52	-2.110	-2.110	PROPN
gujaf-184	232	53	0.037	0.037	NUM
gujaf-184	232	54	*	*	NOUN
gujaf-184	232	55	acm*bind	acm*bind	NOUN
gujaf-184	232	56	-1.945	-1.945	PROPN
gujaf-184	232	57	-2.370	-2.370	NOUN
gujaf-184	232	58	0.019	0.019	NUM
gujaf-184	232	59	*	*	NOUN
gujaf-184	232	60	acfe*bind	acfe*bind	ADP
gujaf-184	232	61	-1.945	-1.945	PROPN
gujaf-184	232	62	-2.160	-2.160	NOUN
gujaf-184	232	63	0.033	0.033	NUM
gujaf-184	232	64	*	*	PUNCT
gujaf-184	232	65	acs*bind	acs*bind	PROPN
gujaf-184	232	66	2.505	2.505	NUM
gujaf-184	232	67	2.390	2.390	NUM
gujaf-184	232	68	0.180	0.180	NUM
gujaf-184	232	69	r	r	NOUN
gujaf-184	232	70	-	-	PUNCT
gujaf-184	232	71	square	square	NOUN
gujaf-184	232	72	0.348	0.348	NUM
gujaf-184	232	73	0.321	0.321	NUM
gujaf-184	232	74	mean	mean	NOUN
gujaf-184	232	75	vif	vif	NOUN
gujaf-184	232	76	1.050	1.050	NUM
gujaf-184	232	77	f	f	PROPN
gujaf-184	232	78	-	-	PUNCT
gujaf-184	232	79	statistics	statistic	NOUN
gujaf-184	232	80	60.720	60.720	NUM
gujaf-184	232	81	0.000	0.000	NUM
gujaf-184	232	82	*	*	PUNCT
gujaf-184	232	83	*	*	PUNCT
gujaf-184	232	84	*	*	PUNCT
gujaf-184	232	85	6.310	6.310	NUM
gujaf-184	232	86	0.000	0.000	NUM
gujaf-184	232	87	*	*	PUNCT
gujaf-184	232	88	*	*	PUNCT
gujaf-184	232	89	*	*	PUNCT
gujaf-184	232	90	het	het	NOUN
gujaf-184	232	91	-	-	PUNCT
gujaf-184	232	92	test	test	NOUN
gujaf-184	232	93	8.250	8.250	NUM
gujaf-184	232	94	0.004	0.004	NUM
gujaf-184	232	95	*	*	PUNCT
gujaf-184	232	96	*	*	PROPN
gujaf-184	232	97	hausman	hausman	NOUN
gujaf-184	232	98	1.220	1.220	NUM
gujaf-184	232	99	0.874	0.874	NUM
gujaf-184	232	100	lm	lm	NOUN
gujaf-184	232	101	test	test	NOUN
gujaf-184	232	102	46.400	46.400	NUM
gujaf-184	232	103	0.000	0.000	NUM
gujaf-184	232	104	*	*	PUNCT
gujaf-184	232	105	*	*	PUNCT
gujaf-184	232	106	*	*	PUNCT
gujaf-184	232	107	note	note	NOUN
gujaf-184	232	108	:	:	PUNCT
gujaf-184	232	109	dllp=	dllp=	NUM
gujaf-184	232	110	discretionary	discretionary	ADJ
gujaf-184	232	111	loan	loan	NOUN
gujaf-184	232	112	loss	loss	NOUN
gujaf-184	232	113	,	,	PUNCT
gujaf-184	232	114	aci=	aci=	PROPN
gujaf-184	232	115	audit	audit	NOUN
gujaf-184	232	116	committee	committee	NOUN
gujaf-184	232	117	independence	independence	NOUN
gujaf-184	232	118	,	,	PUNCT
gujaf-184	232	119	acm=	acm=	PROPN
gujaf-184	232	120	audit	audit	NOUN
gujaf-184	232	121	committee	committee	NOUN
gujaf-184	232	122	meetings	meeting	NOUN
gujaf-184	232	123	,	,	PUNCT
gujaf-184	232	124	acfe=	acfe=	NUM
gujaf-184	232	125	audit	audit	NOUN
gujaf-184	232	126	committee	committee	NOUN
gujaf-184	232	127	member	member	NOUN
gujaf-184	232	128	’s	’s	PART
gujaf-184	232	129	financial	financial	ADJ
gujaf-184	232	130	expertise	expertise	NOUN
gujaf-184	232	131	,	,	PUNCT
gujaf-184	232	132	acs=	acs=	ADP
gujaf-184	232	133	audit	audit	NOUN
gujaf-184	232	134	committee	committee	NOUN
gujaf-184	232	135	size	size	NOUN
gujaf-184	232	136	,	,	PUNCT
gujaf-184	232	137	bind=	bind=	NUM
gujaf-184	232	138	board	board	NOUN
gujaf-184	232	139	independence	independence	NOUN
gujaf-184	232	140	;	;	PUNCT
gujaf-184	232	141	*	*	PUNCT
gujaf-184	232	142	p	p	X
gujaf-184	232	143	<	<	X
gujaf-184	232	144	0.1	0.1	NUM
gujaf-184	232	145	,	,	PUNCT
gujaf-184	232	146	*	*	PUNCT
gujaf-184	232	147	*	*	PUNCT
gujaf-184	232	148	p	p	X
gujaf-184	232	149	<	<	X
gujaf-184	232	150	0.05	0.05	NUM
gujaf-184	232	151	,	,	PUNCT
gujaf-184	232	152	*	*	PUNCT
gujaf-184	232	153	*	*	PUNCT
gujaf-184	232	154	*	*	PUNCT
gujaf-184	232	155	p	p	X
gujaf-184	232	156	<	<	X
gujaf-184	232	157	0.001	0.001	NUM
gujaf-184	232	158	source	source	NOUN
gujaf-184	232	159	:	:	PUNCT
gujaf-184	232	160	stata	stata	NOUN
gujaf-184	232	161	output	output	NOUN
gujaf-184	232	162	,	,	PUNCT
gujaf-184	232	163	2022	2022	NUM
gujaf-184	232	164	.	.	PUNCT
gujaf-184	233	1	the	the	DET
gujaf-184	233	2	table	table	NOUN
gujaf-184	233	3	iv	iv	NOUN
gujaf-184	233	4	presents	present	VERB
gujaf-184	233	5	the	the	DET
gujaf-184	233	6	results	result	NOUN
gujaf-184	233	7	of	of	ADP
gujaf-184	233	8	the	the	DET
gujaf-184	233	9	robust	robust	ADJ
gujaf-184	233	10	ordinary	ordinary	ADJ
gujaf-184	233	11	least	least	ADJ
gujaf-184	233	12	square	square	ADJ
gujaf-184	233	13	regression	regression	NOUN
gujaf-184	233	14	(	(	PUNCT
gujaf-184	233	15	ols	ol	NOUN
gujaf-184	233	16	)	)	PUNCT
gujaf-184	233	17	for	for	ADP
gujaf-184	233	18	both	both	CCONJ
gujaf-184	233	19	direct	direct	ADJ
gujaf-184	233	20	and	and	CCONJ
gujaf-184	233	21	interaction	interaction	NOUN
gujaf-184	233	22	effect	effect	NOUN
gujaf-184	233	23	model	model	NOUN
gujaf-184	233	24	.	.	PUNCT
gujaf-184	234	1	as	as	SCONJ
gujaf-184	234	2	presented	present	VERB
gujaf-184	234	3	in	in	ADP
gujaf-184	234	4	table	table	NOUN
gujaf-184	234	5	iv	iv	NUM
gujaf-184	234	6	above	above	ADP
gujaf-184	234	7	it	it	PRON
gujaf-184	234	8	shows	show	VERB
gujaf-184	234	9	a	a	DET
gujaf-184	234	10	cumulative	cumulative	ADJ
gujaf-184	234	11	coefficient	coefficient	NOUN
gujaf-184	234	12	of	of	ADP
gujaf-184	234	13	determination	determination	NOUN
gujaf-184	234	14	(	(	PUNCT
gujaf-184	234	15	r	r	NOUN
gujaf-184	234	16	-	-	ADJ
gujaf-184	234	17	square	square	NOUN
gujaf-184	234	18	)	)	PUNCT
gujaf-184	234	19	of	of	ADP
gujaf-184	234	20	0.348	0.348	NUM
gujaf-184	234	21	and	and	CCONJ
gujaf-184	234	22	wald	wald	PROPN
gujaf-184	234	23	chi2	chi2	PROPN
gujaf-184	234	24	is	be	AUX
gujaf-184	234	25	significant	significant	ADJ
gujaf-184	234	26	at	at	ADP
gujaf-184	234	27	1	1	NUM
gujaf-184	234	28	%	%	NOUN
gujaf-184	234	29	(	(	PUNCT
gujaf-184	234	30	p<0.01	p<0.01	PROPN
gujaf-184	234	31	)	)	PUNCT
gujaf-184	234	32	,	,	PUNCT
gujaf-184	234	33	signifying	signify	VERB
gujaf-184	234	34	the	the	DET
gujaf-184	234	35	overall	overall	ADJ
gujaf-184	234	36	model	model	NOUN
gujaf-184	234	37	is	be	AUX
gujaf-184	234	38	fit	fit	ADJ
gujaf-184	234	39	in	in	ADP
gujaf-184	234	40	explaining	explain	VERB
gujaf-184	234	41	the	the	DET
gujaf-184	234	42	empirical	empirical	ADJ
gujaf-184	234	43	association	association	NOUN
gujaf-184	234	44	between	between	ADP
gujaf-184	234	45	audit	audit	NOUN
gujaf-184	234	46	committee	committee	NOUN
gujaf-184	234	47	attributes	attribute	NOUN
gujaf-184	234	48	and	and	CCONJ
gujaf-184	234	49	financial	financial	ADJ
gujaf-184	234	50	reporting	reporting	NOUN
gujaf-184	234	51	quality	quality	NOUN
gujaf-184	234	52	(	(	PUNCT
gujaf-184	234	53	frq	frq	PROPN
gujaf-184	234	54	)	)	PUNCT
gujaf-184	234	55	in	in	ADP
gujaf-184	234	56	model	model	PROPN
gujaf-184	234	57	i.	i.	PROPN
gujaf-184	234	58	thus	thus	ADV
gujaf-184	234	59	,	,	PUNCT
gujaf-184	234	60	the	the	DET
gujaf-184	234	61	model	model	NOUN
gujaf-184	234	62	suggests	suggest	VERB
gujaf-184	234	63	that	that	SCONJ
gujaf-184	234	64	34.8	34.8	NUM
gujaf-184	234	65	%	%	NOUN
gujaf-184	234	66	of	of	ADP
gujaf-184	234	67	the	the	DET
gujaf-184	234	68	total	total	ADJ
gujaf-184	234	69	variant	variant	NOUN
gujaf-184	234	70	in	in	ADP
gujaf-184	234	71	frq	frq	PROPN
gujaf-184	234	72	is	be	AUX
gujaf-184	234	73	explained	explain	VERB
gujaf-184	234	74	by	by	ADP
gujaf-184	234	75	combinations	combination	NOUN
gujaf-184	234	76	of	of	ADP
gujaf-184	234	77	the	the	DET
gujaf-184	234	78	independent	independent	ADJ
gujaf-184	234	79	variables	variable	NOUN
gujaf-184	234	80	selected	select	VERB
gujaf-184	234	81	in	in	ADP
gujaf-184	234	82	the	the	DET
gujaf-184	234	83	study	study	NOUN
gujaf-184	234	84	.	.	PUNCT
gujaf-184	235	1	for	for	ADP
gujaf-184	235	2	model	model	NOUN
gujaf-184	235	3	ii	ii	PROPN
gujaf-184	235	4	it	it	PRON
gujaf-184	235	5	demonstrates	demonstrate	VERB
gujaf-184	235	6	that	that	SCONJ
gujaf-184	235	7	the	the	DET
gujaf-184	235	8	r	r	NOUN
gujaf-184	235	9	-	-	PUNCT
gujaf-184	235	10	square	square	NOUN
gujaf-184	235	11	improves	improve	VERB
gujaf-184	235	12	from	from	ADP
gujaf-184	235	13	32.1	32.1	NUM
gujaf-184	235	14	%	%	NOUN
gujaf-184	235	15	as	as	SCONJ
gujaf-184	235	16	reflected	reflect	VERB
gujaf-184	235	17	in	in	ADP
gujaf-184	235	18	table	table	NOUN
gujaf-184	235	19	iv	iv	NUM
gujaf-184	235	20	.	.	PUNCT
gujaf-184	236	1	moreover	moreover	ADV
gujaf-184	236	2	,	,	PUNCT
gujaf-184	236	3	to	to	PART
gujaf-184	236	4	authenticate	authenticate	VERB
gujaf-184	236	5	the	the	DET
gujaf-184	236	6	accuracy	accuracy	NOUN
gujaf-184	236	7	of	of	ADP
gujaf-184	236	8	panel	panel	NOUN
gujaf-184	236	9	data	datum	NOUN
gujaf-184	236	10	regression	regression	NOUN
gujaf-184	236	11	estimate	estimate	NOUN
gujaf-184	236	12	,	,	PUNCT
gujaf-184	236	13	the	the	DET
gujaf-184	236	14	study	study	NOUN
gujaf-184	236	15	check	check	NOUN
gujaf-184	236	16	for	for	ADP
gujaf-184	236	17	multicollinearity	multicollinearity	NOUN
gujaf-184	236	18	using	use	VERB
gujaf-184	236	19	tolerance	tolerance	NOUN
gujaf-184	236	20	values	value	NOUN
gujaf-184	236	21	(	(	PUNCT
gujaf-184	236	22	tv	tv	NOUN
gujaf-184	236	23	)	)	PUNCT
gujaf-184	236	24	and	and	CCONJ
gujaf-184	236	25	variance	variance	NOUN
gujaf-184	236	26	inflation	inflation	NOUN
gujaf-184	236	27	factor	factor	NOUN
gujaf-184	236	28	(	(	PUNCT
gujaf-184	236	29	vif	vif	PROPN
gujaf-184	236	30	)	)	PUNCT
gujaf-184	236	31	.	.	PUNCT
gujaf-184	237	1	the	the	DET
gujaf-184	237	2	result	result	NOUN
gujaf-184	237	3	from	from	ADP
gujaf-184	237	4	the	the	DET
gujaf-184	237	5	test	test	NOUN
gujaf-184	237	6	indicated	indicate	VERB
gujaf-184	237	7	that	that	SCONJ
gujaf-184	237	8	all	all	DET
gujaf-184	237	9	the	the	DET
gujaf-184	237	10	tolerance	tolerance	NOUN
gujaf-184	237	11	values	value	NOUN
gujaf-184	237	12	(	(	PUNCT
gujaf-184	237	13	vif	vif	NOUN
gujaf-184	237	14	)	)	PUNCT
gujaf-184	237	15	are	be	AUX
gujaf-184	237	16	consistently	consistently	ADV
gujaf-184	237	17	below	below	ADP
gujaf-184	237	18	1	1	NUM
gujaf-184	237	19	and	and	CCONJ
gujaf-184	237	20	variance	variance	NOUN
gujaf-184	237	21	inflation	inflation	NOUN
gujaf-184	237	22	factor	factor	NOUN
gujaf-184	237	23	(	(	PUNCT
gujaf-184	237	24	vif	vif	NOUN
gujaf-184	237	25	)	)	PUNCT
gujaf-184	237	26	consistently	consistently	ADV
gujaf-184	237	27	below	below	ADP
gujaf-184	237	28	10	10	NUM
gujaf-184	237	29	.	.	PUNCT
gujaf-184	238	1	this	this	DET
gujaf-184	238	2	result	result	NOUN
gujaf-184	238	3	from	from	ADP
gujaf-184	238	4	the	the	DET
gujaf-184	238	5	diagnostic	diagnostic	ADJ
gujaf-184	238	6	test	test	NOUN
gujaf-184	238	7	signifies	signify	VERB
gujaf-184	238	8	that	that	SCONJ
gujaf-184	238	9	multicollinearity	multicollinearity	NOUN
gujaf-184	238	10	will	will	AUX
gujaf-184	238	11	not	not	PART
gujaf-184	238	12	be	be	AUX
gujaf-184	238	13	a	a	DET
gujaf-184	238	14	predicament	predicament	NOUN
gujaf-184	238	15	to	to	ADP
gujaf-184	238	16	the	the	DET
gujaf-184	238	17	inferences	inference	NOUN
gujaf-184	238	18	of	of	ADP
gujaf-184	238	19	the	the	DET
gujaf-184	238	20	regression	regression	NOUN
gujaf-184	238	21	result	result	NOUN
gujaf-184	238	22	.	.	PUNCT
gujaf-184	239	1	on	on	ADP
gujaf-184	239	2	the	the	DET
gujaf-184	239	3	other	other	ADJ
gujaf-184	239	4	hand	hand	NOUN
gujaf-184	239	5	,	,	PUNCT
gujaf-184	239	6	the	the	DET
gujaf-184	239	7	result	result	NOUN
gujaf-184	239	8	of	of	ADP
gujaf-184	239	9	the	the	DET
gujaf-184	239	10	heteroscedasticity	heteroscedasticity	NOUN
gujaf-184	239	11	test	test	NOUN
gujaf-184	239	12	for	for	ADP
gujaf-184	239	13	model	model	NOUN
gujaf-184	239	14	i	i	PRON
gujaf-184	239	15	indicated	indicate	VERB
gujaf-184	239	16	that	that	SCONJ
gujaf-184	239	17	the	the	DET
gujaf-184	239	18	panel	panel	NOUN
gujaf-184	239	19	elements	element	NOUN
gujaf-184	239	20	are	be	AUX
gujaf-184	239	21	not	not	PART
gujaf-184	239	22	homoscedastic	homoscedastic	ADJ
gujaf-184	239	23	,	,	PUNCT
gujaf-184	239	24	meanwhile	meanwhile	ADV
gujaf-184	239	25	they	they	PRON
gujaf-184	239	26	are	be	AUX
gujaf-184	239	27	heteroscedastic	heteroscedastic	ADJ
gujaf-184	239	28	,	,	PUNCT
gujaf-184	239	29	this	this	PRON
gujaf-184	239	30	can	can	AUX
gujaf-184	239	31	be	be	AUX
gujaf-184	239	32	deduced	deduce	VERB
gujaf-184	239	33	from	from	ADP
gujaf-184	239	34	the	the	DET
gujaf-184	239	35	gusau	gusau	ADJ
gujaf-184	239	36	journal	journal	NOUN
gujaf-184	239	37	of	of	ADP
gujaf-184	239	38	accounting	accounting	NOUN
gujaf-184	239	39	and	and	CCONJ
gujaf-184	239	40	finance	finance	NOUN
gujaf-184	239	41	,	,	PUNCT
gujaf-184	239	42	vol	vol	NOUN
gujaf-184	239	43	.	.	PROPN
gujaf-184	240	1	3	3	NUM
gujaf-184	240	2	,	,	PUNCT
gujaf-184	240	3	issue	issue	NOUN
gujaf-184	240	4	3	3	NUM
gujaf-184	240	5	,	,	PUNCT
gujaf-184	240	6	october	october	PROPN
gujaf-184	240	7	,	,	PUNCT
gujaf-184	240	8	2022	2022	NUM
gujaf-184	240	9	130	130	NUM
gujaf-184	240	10	p	p	NOUN
gujaf-184	240	11	-	-	PUNCT
gujaf-184	240	12	value	value	NOUN
gujaf-184	240	13	of	of	ADP
gujaf-184	240	14	0.000	0.000	NUM
gujaf-184	240	15	in	in	ADP
gujaf-184	240	16	model	model	NOUN
gujaf-184	240	17	i	i	PROPN
gujaf-184	240	18	as	as	SCONJ
gujaf-184	240	19	can	can	AUX
gujaf-184	240	20	be	be	AUX
gujaf-184	240	21	seen	see	VERB
gujaf-184	240	22	in	in	ADP
gujaf-184	240	23	table	table	NOUN
gujaf-184	240	24	iv	iv	NOUN
gujaf-184	240	25	above	above	ADV
gujaf-184	240	26	.	.	PUNCT
gujaf-184	241	1	the	the	DET
gujaf-184	241	2	study	study	NOUN
gujaf-184	241	3	went	go	VERB
gujaf-184	241	4	ahead	ahead	ADV
gujaf-184	241	5	to	to	PART
gujaf-184	241	6	conduct	conduct	VERB
gujaf-184	241	7	a	a	DET
gujaf-184	241	8	hausman	hausman	ADJ
gujaf-184	241	9	specification	specification	NOUN
gujaf-184	241	10	test	test	NOUN
gujaf-184	241	11	.	.	PUNCT
gujaf-184	242	1	the	the	DET
gujaf-184	242	2	results	result	NOUN
gujaf-184	242	3	of	of	ADP
gujaf-184	242	4	the	the	DET
gujaf-184	242	5	hausman	hausman	PROPN
gujaf-184	242	6	specification	specification	NOUN
gujaf-184	242	7	test	test	NOUN
gujaf-184	242	8	as	as	SCONJ
gujaf-184	242	9	presented	present	VERB
gujaf-184	242	10	in	in	ADP
gujaf-184	242	11	table	table	NOUN
gujaf-184	242	12	iv	iv	NUM
gujaf-184	242	13	above	above	ADV
gujaf-184	242	14	indicated	indicate	VERB
gujaf-184	242	15	a	a	DET
gujaf-184	242	16	chi2	chi2	NOUN
gujaf-184	242	17	-	-	PUNCT
gujaf-184	242	18	value	value	NOUN
gujaf-184	242	19	of	of	ADP
gujaf-184	242	20	1.220	1.220	NUM
gujaf-184	242	21	with	with	ADP
gujaf-184	242	22	a	a	DET
gujaf-184	242	23	significance	significance	NOUN
gujaf-184	242	24	p	p	NOUN
gujaf-184	242	25	-	-	PUNCT
gujaf-184	242	26	value	value	NOUN
gujaf-184	242	27	of	of	ADP
gujaf-184	242	28	0.874	0.874	NUM
gujaf-184	242	29	.	.	PUNCT
gujaf-184	243	1	this	this	PRON
gujaf-184	243	2	informs	inform	VERB
gujaf-184	243	3	the	the	DET
gujaf-184	243	4	preference	preference	NOUN
gujaf-184	243	5	of	of	ADP
gujaf-184	243	6	the	the	DET
gujaf-184	243	7	random	random	ADJ
gujaf-184	243	8	effect	effect	NOUN
gujaf-184	243	9	model	model	NOUN
gujaf-184	243	10	(	(	PUNCT
gujaf-184	243	11	re	re	NOUN
gujaf-184	243	12	)	)	PUNCT
gujaf-184	243	13	over	over	ADP
gujaf-184	243	14	the	the	DET
gujaf-184	243	15	fixed	fixed	ADJ
gujaf-184	243	16	effect	effect	NOUN
gujaf-184	243	17	(	(	PUNCT
gujaf-184	243	18	fe	fe	NOUN
gujaf-184	243	19	)	)	PUNCT
gujaf-184	243	20	model	model	NOUN
gujaf-184	243	21	as	as	SCONJ
gujaf-184	243	22	presented	present	VERB
gujaf-184	243	23	above	above	ADV
gujaf-184	243	24	.	.	PUNCT
gujaf-184	244	1	multi	multi	ADJ
gujaf-184	244	2	-	-	ADJ
gujaf-184	244	3	faceted	faceted	ADJ
gujaf-184	244	4	models	model	NOUN
gujaf-184	244	5	as	as	SCONJ
gujaf-184	244	6	presented	present	VERB
gujaf-184	244	7	in	in	ADP
gujaf-184	244	8	table	table	NOUN
gujaf-184	244	9	iv	iv	NUM
gujaf-184	244	10	audit	audit	NOUN
gujaf-184	244	11	committee	committee	NOUN
gujaf-184	244	12	independence	independence	NOUN
gujaf-184	244	13	(	(	PUNCT
gujaf-184	244	14	aci	aci	PROPN
gujaf-184	244	15	)	)	PUNCT
gujaf-184	244	16	is	be	AUX
gujaf-184	244	17	negative	negative	ADJ
gujaf-184	244	18	and	and	CCONJ
gujaf-184	244	19	significantly	significantly	ADV
gujaf-184	244	20	linked	link	VERB
gujaf-184	244	21	to	to	ADP
gujaf-184	244	22	discretionary	discretionary	ADJ
gujaf-184	244	23	loan	loan	NOUN
gujaf-184	244	24	loss	loss	NOUN
gujaf-184	244	25	provision	provision	NOUN
gujaf-184	244	26	(	(	PUNCT
gujaf-184	244	27	β	β	X
gujaf-184	244	28	-0.752	-0.752	ADJ
gujaf-184	244	29	,	,	PUNCT
gujaf-184	244	30	p	p	X
gujaf-184	244	31	<	<	X
gujaf-184	244	32	0.569	0.569	NUM
gujaf-184	244	33	)	)	PUNCT
gujaf-184	244	34	.	.	PUNCT
gujaf-184	245	1	the	the	DET
gujaf-184	245	2	results	result	NOUN
gujaf-184	245	3	imply	imply	VERB
gujaf-184	245	4	that	that	SCONJ
gujaf-184	245	5	the	the	DET
gujaf-184	245	6	predicted	predict	VERB
gujaf-184	245	7	value	value	NOUN
gujaf-184	245	8	of	of	ADP
gujaf-184	245	9	dllp	dllp	ADJ
gujaf-184	245	10	decrease	decrease	NOUN
gujaf-184	245	11	with	with	ADP
gujaf-184	245	12	an	an	DET
gujaf-184	245	13	increase	increase	NOUN
gujaf-184	245	14	in	in	ADP
gujaf-184	245	15	those	those	DET
gujaf-184	245	16	audit	audit	NOUN
gujaf-184	245	17	committee	committee	NOUN
gujaf-184	245	18	independence	independence	NOUN
gujaf-184	245	19	(	(	PUNCT
gujaf-184	245	20	aci	aci	PROPN
gujaf-184	245	21	)	)	PUNCT
gujaf-184	245	22	.	.	PUNCT
gujaf-184	246	1	thus	thus	ADV
gujaf-184	246	2	;	;	PUNCT
gujaf-184	246	3	signified	signify	VERB
gujaf-184	246	4	improved	improve	VERB
gujaf-184	246	5	quality	quality	NOUN
gujaf-184	246	6	of	of	ADP
gujaf-184	246	7	reported	report	VERB
gujaf-184	246	8	earnings	earning	NOUN
gujaf-184	246	9	.	.	PUNCT
gujaf-184	247	1	conversely	conversely	ADV
gujaf-184	247	2	,	,	PUNCT
gujaf-184	247	3	audit	audit	NOUN
gujaf-184	247	4	committee	committee	NOUN
gujaf-184	247	5	meeting	meeting	NOUN
gujaf-184	247	6	(	(	PUNCT
gujaf-184	247	7	acm	acm	PROPN
gujaf-184	247	8	)	)	PUNCT
gujaf-184	247	9	is	be	AUX
gujaf-184	247	10	positively	positively	ADV
gujaf-184	247	11	and	and	CCONJ
gujaf-184	247	12	statistically	statistically	ADV
gujaf-184	247	13	significant	significant	ADJ
gujaf-184	247	14	to	to	PART
gujaf-184	247	15	dllp	dllp	VERB
gujaf-184	247	16	(	(	PUNCT
gujaf-184	247	17	β	β	NOUN
gujaf-184	247	18	0.0562	0.0562	NUM
gujaf-184	247	19	,	,	PUNCT
gujaf-184	247	20	p	p	X
gujaf-184	247	21	<	<	X
gujaf-184	247	22	0.450	0.450	NUM
gujaf-184	247	23	)	)	PUNCT
gujaf-184	247	24	.	.	PUNCT
gujaf-184	248	1	this	this	PRON
gujaf-184	248	2	implies	imply	VERB
gujaf-184	248	3	that	that	SCONJ
gujaf-184	248	4	an	an	DET
gujaf-184	248	5	increase	increase	NOUN
gujaf-184	248	6	in	in	ADP
gujaf-184	248	7	the	the	DET
gujaf-184	248	8	number	number	NOUN
gujaf-184	248	9	of	of	ADP
gujaf-184	248	10	meetings	meeting	NOUN
gujaf-184	248	11	held	hold	VERB
gujaf-184	248	12	by	by	ADP
gujaf-184	248	13	the	the	DET
gujaf-184	248	14	statutory	statutory	ADJ
gujaf-184	248	15	audit	audit	NOUN
gujaf-184	248	16	committee	committee	NOUN
gujaf-184	248	17	does	do	AUX
gujaf-184	248	18	not	not	PART
gujaf-184	248	19	guarantee	guarantee	VERB
gujaf-184	248	20	quality	quality	NOUN
gujaf-184	248	21	earnings	earning	NOUN
gujaf-184	248	22	significantly	significantly	ADV
gujaf-184	248	23	by	by	ADP
gujaf-184	248	24	the	the	DET
gujaf-184	248	25	deposit	deposit	NOUN
gujaf-184	248	26	money	money	NOUN
gujaf-184	248	27	banks	bank	NOUN
gujaf-184	248	28	listed	list	VERB
gujaf-184	248	29	in	in	ADP
gujaf-184	248	30	nigeria	nigeria	PROPN
gujaf-184	248	31	.	.	PUNCT
gujaf-184	249	1	on	on	ADP
gujaf-184	249	2	the	the	DET
gujaf-184	249	3	other	other	ADJ
gujaf-184	249	4	hand	hand	NOUN
gujaf-184	249	5	,	,	PUNCT
gujaf-184	249	6	audit	audit	NOUN
gujaf-184	249	7	committee	committee	NOUN
gujaf-184	249	8	member	member	NOUN
gujaf-184	249	9	’s	’s	PART
gujaf-184	249	10	financial	financial	ADJ
gujaf-184	249	11	expertise	expertise	NOUN
gujaf-184	249	12	(	(	PUNCT
gujaf-184	249	13	acfe	acfe	NOUN
gujaf-184	249	14	)	)	PUNCT
gujaf-184	249	15	was	be	AUX
gujaf-184	249	16	found	find	VERB
gujaf-184	249	17	to	to	PART
gujaf-184	249	18	have	have	VERB
gujaf-184	249	19	significant	significant	ADJ
gujaf-184	249	20	positive	positive	ADJ
gujaf-184	249	21	impact	impact	NOUN
gujaf-184	249	22	on	on	ADP
gujaf-184	249	23	the	the	DET
gujaf-184	249	24	dllp	dllp	NOUN
gujaf-184	249	25	of	of	ADP
gujaf-184	249	26	deposit	deposit	NOUN
gujaf-184	249	27	money	money	NOUN
gujaf-184	249	28	banks	bank	NOUN
gujaf-184	249	29	(	(	PUNCT
gujaf-184	249	30	β	β	X
gujaf-184	249	31	2.497	2.497	NUM
gujaf-184	249	32	;	;	PUNCT
gujaf-184	249	33	p	p	X
gujaf-184	249	34	<	<	X
gujaf-184	249	35	0.000	0.000	NUM
gujaf-184	249	36	)	)	PUNCT
gujaf-184	249	37	.	.	PUNCT
gujaf-184	250	1	this	this	PRON
gujaf-184	250	2	indicated	indicate	VERB
gujaf-184	250	3	that	that	SCONJ
gujaf-184	250	4	higher	high	ADJ
gujaf-184	250	5	number	number	NOUN
gujaf-184	250	6	of	of	ADP
gujaf-184	250	7	members	member	NOUN
gujaf-184	250	8	with	with	ADP
gujaf-184	250	9	financial	financial	ADJ
gujaf-184	250	10	expertise	expertise	NOUN
gujaf-184	250	11	within	within	ADP
gujaf-184	250	12	the	the	DET
gujaf-184	250	13	mix	mix	NOUN
gujaf-184	250	14	of	of	ADP
gujaf-184	250	15	audit	audit	NOUN
gujaf-184	250	16	committee	committee	NOUN
gujaf-184	250	17	members	member	NOUN
gujaf-184	250	18	would	would	AUX
gujaf-184	250	19	not	not	PART
gujaf-184	250	20	influence	influence	VERB
gujaf-184	250	21	or	or	CCONJ
gujaf-184	250	22	improve	improve	VERB
gujaf-184	250	23	the	the	DET
gujaf-184	250	24	quality	quality	NOUN
gujaf-184	250	25	of	of	ADP
gujaf-184	250	26	earnings	earning	NOUN
gujaf-184	250	27	,	,	PUNCT
gujaf-184	250	28	but	but	CCONJ
gujaf-184	250	29	increase	increase	VERB
gujaf-184	250	30	the	the	DET
gujaf-184	250	31	managers	manager	NOUN
gujaf-184	250	32	tendency	tendency	NOUN
gujaf-184	250	33	to	to	PART
gujaf-184	250	34	manipulate	manipulate	VERB
gujaf-184	250	35	dllp	dllp	NOUN
gujaf-184	250	36	,	,	PUNCT
gujaf-184	250	37	thereby	thereby	ADV
gujaf-184	250	38	indicating	indicate	VERB
gujaf-184	250	39	lesser	less	ADJ
gujaf-184	250	40	quality	quality	NOUN
gujaf-184	250	41	financial	financial	ADJ
gujaf-184	250	42	reporting	reporting	NOUN
gujaf-184	250	43	.	.	PUNCT
gujaf-184	251	1	furthermore	furthermore	ADV
gujaf-184	251	2	,	,	PUNCT
gujaf-184	251	3	the	the	DET
gujaf-184	251	4	results	result	NOUN
gujaf-184	251	5	reveal	reveal	VERB
gujaf-184	251	6	that	that	SCONJ
gujaf-184	251	7	audit	audit	NOUN
gujaf-184	251	8	committee	committee	NOUN
gujaf-184	251	9	size	size	NOUN
gujaf-184	251	10	(	(	PUNCT
gujaf-184	251	11	acs	acs	PROPN
gujaf-184	251	12	)	)	PUNCT
gujaf-184	251	13	has	have	VERB
gujaf-184	251	14	a	a	DET
gujaf-184	251	15	positive	positive	ADJ
gujaf-184	251	16	and	and	CCONJ
gujaf-184	251	17	significant	significant	ADJ
gujaf-184	251	18	influence	influence	NOUN
gujaf-184	251	19	on	on	ADP
gujaf-184	251	20	the	the	DET
gujaf-184	251	21	financial	financial	ADJ
gujaf-184	251	22	reporting	reporting	NOUN
gujaf-184	251	23	quality	quality	NOUN
gujaf-184	251	24	(	(	PUNCT
gujaf-184	251	25	dllp	dllp	NOUN
gujaf-184	251	26	)	)	PUNCT
gujaf-184	251	27	of	of	ADP
gujaf-184	251	28	listed	list	VERB
gujaf-184	251	29	deposit	deposit	NOUN
gujaf-184	251	30	money	money	NOUN
gujaf-184	251	31	in	in	ADP
gujaf-184	251	32	nigeria	nigeria	PROPN
gujaf-184	251	33	(	(	PUNCT
gujaf-184	251	34	β	β	NOUN
gujaf-184	251	35	0.339	0.339	NUM
gujaf-184	251	36	,	,	PUNCT
gujaf-184	251	37	p	p	X
gujaf-184	251	38	<	<	X
gujaf-184	251	39	0.000	0.000	NUM
gujaf-184	251	40	)	)	PUNCT
gujaf-184	251	41	.	.	PUNCT
gujaf-184	252	1	this	this	PRON
gujaf-184	252	2	implies	imply	VERB
gujaf-184	252	3	that	that	SCONJ
gujaf-184	252	4	the	the	DET
gujaf-184	252	5	quality	quality	NOUN
gujaf-184	252	6	of	of	ADP
gujaf-184	252	7	reported	report	VERB
gujaf-184	252	8	earnings	earning	NOUN
gujaf-184	252	9	of	of	ADP
gujaf-184	252	10	deposit	deposit	NOUN
gujaf-184	252	11	money	money	NOUN
gujaf-184	252	12	banks	bank	NOUN
gujaf-184	252	13	in	in	ADP
gujaf-184	252	14	nigeria	nigeria	PROPN
gujaf-184	252	15	is	be	AUX
gujaf-184	252	16	not	not	PART
gujaf-184	252	17	influenced	influence	VERB
gujaf-184	252	18	by	by	ADP
gujaf-184	252	19	the	the	DET
gujaf-184	252	20	size	size	NOUN
gujaf-184	252	21	of	of	ADP
gujaf-184	252	22	the	the	DET
gujaf-184	252	23	banks	bank	NOUN
gujaf-184	252	24	audit	audit	NOUN
gujaf-184	252	25	committee	committee	NOUN
gujaf-184	252	26	.	.	PUNCT
gujaf-184	253	1	as	as	SCONJ
gujaf-184	253	2	mentioned	mention	VERB
gujaf-184	253	3	earlier	early	ADV
gujaf-184	253	4	,	,	PUNCT
gujaf-184	253	5	the	the	DET
gujaf-184	253	6	relationship	relationship	NOUN
gujaf-184	253	7	between	between	ADP
gujaf-184	253	8	audit	audit	NOUN
gujaf-184	253	9	attribute	attribute	NOUN
gujaf-184	253	10	and	and	CCONJ
gujaf-184	253	11	financial	financial	ADJ
gujaf-184	253	12	reporting	reporting	NOUN
gujaf-184	253	13	quality	quality	NOUN
gujaf-184	253	14	is	be	AUX
gujaf-184	253	15	still	still	ADV
gujaf-184	253	16	mixed	mixed	ADJ
gujaf-184	253	17	and	and	CCONJ
gujaf-184	253	18	inconclusive	inconclusive	ADJ
gujaf-184	253	19	.	.	PUNCT
gujaf-184	254	1	in	in	ADP
gujaf-184	254	2	regard	regard	NOUN
gujaf-184	254	3	,	,	PUNCT
gujaf-184	254	4	the	the	DET
gujaf-184	254	5	study	study	NOUN
gujaf-184	254	6	postulates	postulate	VERB
gujaf-184	254	7	that	that	SCONJ
gujaf-184	254	8	this	this	DET
gujaf-184	254	9	link	link	NOUN
gujaf-184	254	10	can	can	AUX
gujaf-184	254	11	be	be	AUX
gujaf-184	254	12	moderated	moderate	VERB
gujaf-184	254	13	by	by	ADP
gujaf-184	254	14	the	the	DET
gujaf-184	254	15	intensity	intensity	NOUN
gujaf-184	254	16	of	of	ADP
gujaf-184	254	17	board	board	NOUN
gujaf-184	254	18	independence	independence	NOUN
gujaf-184	254	19	.	.	PUNCT
gujaf-184	255	1	table	table	NOUN
gujaf-184	255	2	iv	iv	NOUN
gujaf-184	255	3	above	above	ADV
gujaf-184	255	4	demonstrates	demonstrate	VERB
gujaf-184	255	5	that	that	SCONJ
gujaf-184	255	6	the	the	DET
gujaf-184	255	7	overall	overall	ADJ
gujaf-184	255	8	r	r	NOUN
gujaf-184	255	9	-	-	PUNCT
gujaf-184	255	10	square	square	NOUN
gujaf-184	255	11	of	of	ADP
gujaf-184	255	12	model	model	PROPN
gujaf-184	255	13	iii	iii	PROPN
gujaf-184	255	14	stood	stand	VERB
gujaf-184	255	15	at	at	ADP
gujaf-184	255	16	32.1	32.1	NUM
gujaf-184	255	17	%	%	NOUN
gujaf-184	255	18	as	as	ADP
gujaf-184	255	19	a	a	DET
gujaf-184	255	20	result	result	NOUN
gujaf-184	255	21	of	of	ADP
gujaf-184	255	22	the	the	DET
gujaf-184	255	23	interface	interface	NOUN
gujaf-184	255	24	effect	effect	NOUN
gujaf-184	255	25	.	.	PUNCT
gujaf-184	256	1	this	this	PRON
gujaf-184	256	2	signifies	signify	VERB
gujaf-184	256	3	that	that	PRON
gujaf-184	256	4	board	board	NOUN
gujaf-184	256	5	independence	independence	NOUN
gujaf-184	256	6	moderates	moderate	VERB
gujaf-184	256	7	the	the	DET
gujaf-184	256	8	link	link	NOUN
gujaf-184	256	9	between	between	ADP
gujaf-184	256	10	the	the	DET
gujaf-184	256	11	audit	audit	NOUN
gujaf-184	256	12	attribute	attribute	NOUN
gujaf-184	256	13	and	and	CCONJ
gujaf-184	256	14	financial	financial	ADJ
gujaf-184	256	15	reporting	reporting	NOUN
gujaf-184	256	16	quality	quality	NOUN
gujaf-184	256	17	of	of	ADP
gujaf-184	256	18	deposit	deposit	NOUN
gujaf-184	256	19	money	money	NOUN
gujaf-184	256	20	banks	bank	NOUN
gujaf-184	256	21	listed	list	VERB
gujaf-184	256	22	in	in	ADP
gujaf-184	256	23	nigeria	nigeria	PROPN
gujaf-184	256	24	.	.	PUNCT
gujaf-184	257	1	the	the	DET
gujaf-184	257	2	result	result	NOUN
gujaf-184	257	3	therefore	therefore	ADV
gujaf-184	257	4	,	,	PUNCT
gujaf-184	257	5	failed	fail	VERB
gujaf-184	257	6	to	to	PART
gujaf-184	257	7	support	support	VERB
gujaf-184	257	8	the	the	DET
gujaf-184	257	9	hypothesis	hypothesis	NOUN
gujaf-184	257	10	five	five	NUM
gujaf-184	257	11	(	(	PUNCT
gujaf-184	257	12	h05	h05	NOUN
gujaf-184	257	13	)	)	PUNCT
gujaf-184	257	14	postulated	postulate	VERB
gujaf-184	257	15	in	in	ADP
gujaf-184	257	16	section	section	NOUN
gujaf-184	257	17	one	one	NUM
gujaf-184	257	18	.	.	PUNCT
gujaf-184	258	1	the	the	DET
gujaf-184	258	2	regression	regression	NOUN
gujaf-184	258	3	estimates	estimate	VERB
gujaf-184	258	4	in	in	ADP
gujaf-184	258	5	table	table	NOUN
gujaf-184	258	6	iv	iv	NUM
gujaf-184	258	7	shows	show	VERB
gujaf-184	258	8	that	that	SCONJ
gujaf-184	258	9	the	the	DET
gujaf-184	258	10	contact	contact	NOUN
gujaf-184	258	11	effect	effect	NOUN
gujaf-184	258	12	of	of	ADP
gujaf-184	258	13	board	board	NOUN
gujaf-184	258	14	independent	independent	ADJ
gujaf-184	258	15	on	on	ADP
gujaf-184	258	16	the	the	DET
gujaf-184	258	17	relationship	relationship	NOUN
gujaf-184	258	18	between	between	ADP
gujaf-184	258	19	audit	audit	NOUN
gujaf-184	258	20	committee	committee	NOUN
gujaf-184	258	21	independent	independent	ADJ
gujaf-184	258	22	and	and	CCONJ
gujaf-184	258	23	discretionary	discretionary	ADJ
gujaf-184	258	24	loan	loan	NOUN
gujaf-184	258	25	loss	loss	NOUN
gujaf-184	258	26	provision	provision	NOUN
gujaf-184	258	27	(	(	PUNCT
gujaf-184	258	28	dllp	dllp	NOUN
gujaf-184	258	29	)	)	PUNCT
gujaf-184	258	30	is	be	AUX
gujaf-184	258	31	negative	negative	ADJ
gujaf-184	258	32	and	and	CCONJ
gujaf-184	258	33	statistically	statistically	ADV
gujaf-184	258	34	significant	significant	ADJ
gujaf-184	258	35	(	(	PUNCT
gujaf-184	258	36	β	β	X
gujaf-184	258	37	106.943	106.943	NUM
gujaf-184	258	38	,	,	PUNCT
gujaf-184	258	39	p	p	X
gujaf-184	258	40	<	<	X
gujaf-184	258	41	0.037	0.037	NUM
gujaf-184	258	42	)	)	PUNCT
gujaf-184	258	43	and	and	CCONJ
gujaf-184	258	44	positively	positively	ADV
gujaf-184	258	45	linked	link	VERB
gujaf-184	258	46	with	with	ADP
gujaf-184	258	47	financial	financial	ADJ
gujaf-184	258	48	reporting	reporting	NOUN
gujaf-184	258	49	quality	quality	NOUN
gujaf-184	258	50	(	(	PUNCT
gujaf-184	258	51	frq	frq	PROPN
gujaf-184	258	52	)	)	PUNCT
gujaf-184	258	53	of	of	ADP
gujaf-184	258	54	the	the	DET
gujaf-184	258	55	dmbs	dmb	NOUN
gujaf-184	258	56	.	.	PUNCT
gujaf-184	259	1	this	this	PRON
gujaf-184	259	2	suggests	suggest	VERB
gujaf-184	259	3	that	that	SCONJ
gujaf-184	259	4	the	the	DET
gujaf-184	259	5	positive	positive	ADJ
gujaf-184	259	6	and	and	CCONJ
gujaf-184	259	7	significant	significant	ADJ
gujaf-184	259	8	effect	effect	NOUN
gujaf-184	259	9	of	of	ADP
gujaf-184	259	10	audit	audit	NOUN
gujaf-184	259	11	committee	committee	NOUN
gujaf-184	259	12	independence	independence	NOUN
gujaf-184	259	13	in	in	ADP
gujaf-184	259	14	encouraging	encourage	VERB
gujaf-184	259	15	earning	earn	VERB
gujaf-184	259	16	management	management	NOUN
gujaf-184	259	17	in	in	ADP
gujaf-184	259	18	model	model	NOUN
gujaf-184	259	19	i	i	PRON
gujaf-184	259	20	was	be	AUX
gujaf-184	259	21	overturned	overturn	VERB
gujaf-184	259	22	in	in	ADP
gujaf-184	259	23	model	model	PROPN
gujaf-184	259	24	iii	iii	PROPN
gujaf-184	259	25	.	.	PUNCT
gujaf-184	260	1	this	this	DET
gujaf-184	260	2	finding	finding	NOUN
gujaf-184	260	3	established	establish	VERB
gujaf-184	260	4	that	that	SCONJ
gujaf-184	260	5	the	the	DET
gujaf-184	260	6	presence	presence	NOUN
gujaf-184	260	7	of	of	ADP
gujaf-184	260	8	board	board	PROPN
gujaf-184	260	9	independent	independent	ADJ
gujaf-184	260	10	moderate	moderate	ADJ
gujaf-184	260	11	gusau	gusau	ADJ
gujaf-184	260	12	journal	journal	NOUN
gujaf-184	260	13	of	of	ADP
gujaf-184	260	14	accounting	accounting	NOUN
gujaf-184	260	15	and	and	CCONJ
gujaf-184	260	16	finance	finance	NOUN
gujaf-184	260	17	,	,	PUNCT
gujaf-184	260	18	vol	vol	NOUN
gujaf-184	260	19	.	.	PROPN
gujaf-184	260	20	3	3	NUM
gujaf-184	260	21	,	,	PUNCT
gujaf-184	260	22	issue	issue	NOUN
gujaf-184	260	23	3	3	NUM
gujaf-184	260	24	,	,	PUNCT
gujaf-184	260	25	october	october	PROPN
gujaf-184	260	26	,	,	PUNCT
gujaf-184	260	27	2022	2022	NUM
gujaf-184	260	28	131	131	NUM
gujaf-184	260	29	the	the	DET
gujaf-184	260	30	link	link	NOUN
gujaf-184	260	31	amid	amid	ADP
gujaf-184	260	32	the	the	DET
gujaf-184	260	33	audit	audit	NOUN
gujaf-184	260	34	committee	committee	NOUN
gujaf-184	260	35	independence	independence	NOUN
gujaf-184	260	36	and	and	CCONJ
gujaf-184	260	37	financial	financial	ADJ
gujaf-184	260	38	reporting	reporting	NOUN
gujaf-184	260	39	quality	quality	NOUN
gujaf-184	260	40	proxied	proxie	VERB
gujaf-184	260	41	by	by	ADP
gujaf-184	260	42	discretionary	discretionary	ADJ
gujaf-184	260	43	loan	loan	NOUN
gujaf-184	260	44	loss	loss	NOUN
gujaf-184	260	45	provision	provision	NOUN
gujaf-184	260	46	(	(	PUNCT
gujaf-184	260	47	dllp	dllp	NOUN
gujaf-184	260	48	)	)	PUNCT
gujaf-184	260	49	.	.	PUNCT
gujaf-184	261	1	this	this	PRON
gujaf-184	261	2	suggests	suggest	VERB
gujaf-184	261	3	an	an	DET
gujaf-184	261	4	inverse	inverse	NOUN
gujaf-184	261	5	link	link	NOUN
gujaf-184	261	6	of	of	ADP
gujaf-184	261	7	audit	audit	NOUN
gujaf-184	261	8	committee	committee	NOUN
gujaf-184	261	9	independence	independence	NOUN
gujaf-184	261	10	with	with	ADP
gujaf-184	261	11	manipulative	manipulative	ADJ
gujaf-184	261	12	tendencies	tendency	NOUN
gujaf-184	261	13	of	of	ADP
gujaf-184	261	14	manager	manager	NOUN
gujaf-184	261	15	to	to	PART
gujaf-184	261	16	distort	distort	VERB
gujaf-184	261	17	earnings	earning	NOUN
gujaf-184	261	18	,	,	PUNCT
gujaf-184	261	19	thereby	thereby	ADV
gujaf-184	261	20	improving	improve	VERB
gujaf-184	261	21	the	the	DET
gujaf-184	261	22	financial	financial	ADJ
gujaf-184	261	23	reporting	reporting	NOUN
gujaf-184	261	24	quality	quality	NOUN
gujaf-184	261	25	.	.	PUNCT
gujaf-184	262	1	the	the	DET
gujaf-184	262	2	result	result	NOUN
gujaf-184	262	3	is	be	AUX
gujaf-184	262	4	in	in	ADP
gujaf-184	262	5	stripe	stripe	NOUN
gujaf-184	262	6	with	with	ADP
gujaf-184	262	7	prior	prior	ADJ
gujaf-184	262	8	expectation	expectation	NOUN
gujaf-184	262	9	that	that	SCONJ
gujaf-184	262	10	the	the	PRON
gujaf-184	262	11	more	more	ADV
gujaf-184	262	12	the	the	DET
gujaf-184	262	13	independent	independent	NOUN
gujaf-184	262	14	of	of	ADP
gujaf-184	262	15	the	the	DET
gujaf-184	262	16	audit	audit	NOUN
gujaf-184	262	17	committee	committee	NOUN
gujaf-184	262	18	is	be	AUX
gujaf-184	262	19	,	,	PUNCT
gujaf-184	262	20	the	the	DET
gujaf-184	262	21	less	less	ADV
gujaf-184	262	22	managerial	managerial	ADJ
gujaf-184	262	23	opportunistic	opportunistic	ADJ
gujaf-184	262	24	behavior	behavior	NOUN
gujaf-184	262	25	to	to	PART
gujaf-184	262	26	manipulate	manipulate	VERB
gujaf-184	262	27	earnings	earning	NOUN
gujaf-184	262	28	.	.	PUNCT
gujaf-184	263	1	also	also	ADV
gujaf-184	263	2	,	,	PUNCT
gujaf-184	263	3	the	the	DET
gujaf-184	263	4	results	result	NOUN
gujaf-184	263	5	sustain	sustain	VERB
gujaf-184	263	6	the	the	DET
gujaf-184	263	7	agency	agency	NOUN
gujaf-184	263	8	theory	theory	NOUN
gujaf-184	263	9	proposition	proposition	NOUN
gujaf-184	263	10	.	.	PUNCT
gujaf-184	264	1	thus	thus	ADV
gujaf-184	264	2	,	,	PUNCT
gujaf-184	264	3	hypothesis	hypothesis	NOUN
gujaf-184	264	4	six	six	NUM
gujaf-184	264	5	(	(	PUNCT
gujaf-184	264	6	h06	h06	NOUN
gujaf-184	264	7	)	)	PUNCT
gujaf-184	264	8	postulated	postulate	VERB
gujaf-184	264	9	in	in	ADP
gujaf-184	264	10	section	section	NOUN
gujaf-184	264	11	one	one	NUM
gujaf-184	264	12	is	be	AUX
gujaf-184	264	13	not	not	PART
gujaf-184	264	14	supported	support	VERB
gujaf-184	264	15	.	.	PUNCT
gujaf-184	265	1	this	this	DET
gujaf-184	265	2	finding	finding	NOUN
gujaf-184	265	3	agreed	agree	VERB
gujaf-184	265	4	with	with	ADP
gujaf-184	265	5	the	the	DET
gujaf-184	265	6	position	position	NOUN
gujaf-184	265	7	of	of	ADP
gujaf-184	265	8	diem	diem	NOUN
gujaf-184	265	9	and	and	CCONJ
gujaf-184	265	10	anh	anh	PROPN
gujaf-184	265	11	(	(	PUNCT
gujaf-184	265	12	2021	2021	NUM
gujaf-184	265	13	)	)	PUNCT
gujaf-184	265	14	,	,	PUNCT
gujaf-184	265	15	almaqtari	almaqtari	PROPN
gujaf-184	265	16	et	et	PROPN
gujaf-184	265	17	al	al	PROPN
gujaf-184	265	18	(	(	PUNCT
gujaf-184	265	19	2020	2020	NUM
gujaf-184	265	20	)	)	PUNCT
gujaf-184	265	21	,	,	PUNCT
gujaf-184	265	22	amina	amina	PROPN
gujaf-184	265	23	et	et	PROPN
gujaf-184	265	24	al	al	PROPN
gujaf-184	265	25	(	(	PUNCT
gujaf-184	265	26	2018	2018	NUM
gujaf-184	265	27	)	)	PUNCT
gujaf-184	265	28	,	,	PUNCT
gujaf-184	265	29	bajra	bajra	PROPN
gujaf-184	265	30	and	and	CCONJ
gujaf-184	265	31	cadez	cadez	PROPN
gujaf-184	265	32	(	(	PUNCT
gujaf-184	265	33	2017	2017	NUM
gujaf-184	265	34	)	)	PUNCT
gujaf-184	265	35	and	and	CCONJ
gujaf-184	265	36	kibiya	kibiya	PROPN
gujaf-184	265	37	et	et	PROPN
gujaf-184	265	38	al	al	PROPN
gujaf-184	265	39	(	(	PUNCT
gujaf-184	265	40	2016	2016	NUM
gujaf-184	265	41	)	)	PUNCT
gujaf-184	265	42	.	.	PUNCT
gujaf-184	266	1	however	however	ADV
gujaf-184	266	2	,	,	PUNCT
gujaf-184	266	3	it	it	PRON
gujaf-184	266	4	contradicts	contradict	VERB
gujaf-184	266	5	that	that	PRON
gujaf-184	266	6	of	of	ADP
gujaf-184	266	7	mohammed	mohammed	PROPN
gujaf-184	266	8	and	and	CCONJ
gujaf-184	266	9	dauda	dauda	PROPN
gujaf-184	266	10	(	(	PUNCT
gujaf-184	266	11	2019	2019	NUM
gujaf-184	266	12	)	)	PUNCT
gujaf-184	266	13	,	,	PUNCT
gujaf-184	266	14	akinyele	akinyele	PROPN
gujaf-184	266	15	and	and	CCONJ
gujaf-184	266	16	aduwo	aduwo	NOUN
gujaf-184	266	17	(	(	PUNCT
gujaf-184	266	18	2019	2019	NUM
gujaf-184	266	19	)	)	PUNCT
gujaf-184	266	20	and	and	CCONJ
gujaf-184	266	21	eyenubo	eyenubo	VERB
gujaf-184	266	22	et	et	PROPN
gujaf-184	266	23	al	al	PROPN
gujaf-184	266	24	(	(	PUNCT
gujaf-184	266	25	2017	2017	NUM
gujaf-184	266	26	)	)	PUNCT
gujaf-184	266	27	.	.	PUNCT
gujaf-184	267	1	the	the	DET
gujaf-184	267	2	regression	regression	NOUN
gujaf-184	267	3	estimates	estimate	VERB
gujaf-184	267	4	in	in	ADP
gujaf-184	267	5	table	table	NOUN
gujaf-184	267	6	iv	iv	NUM
gujaf-184	267	7	also	also	ADV
gujaf-184	267	8	,	,	PUNCT
gujaf-184	267	9	reveals	reveal	VERB
gujaf-184	267	10	that	that	SCONJ
gujaf-184	267	11	the	the	DET
gujaf-184	267	12	direct	direct	ADJ
gujaf-184	267	13	effect	effect	NOUN
gujaf-184	267	14	of	of	ADP
gujaf-184	267	15	audit	audit	NOUN
gujaf-184	267	16	committee	committee	NOUN
gujaf-184	267	17	meetings	meeting	NOUN
gujaf-184	267	18	on	on	ADP
gujaf-184	267	19	dllp	dllp	NOUN
gujaf-184	267	20	was	be	AUX
gujaf-184	267	21	found	find	VERB
gujaf-184	267	22	to	to	PART
gujaf-184	267	23	be	be	AUX
gujaf-184	267	24	insignificant	insignificant	ADJ
gujaf-184	267	25	and	and	CCONJ
gujaf-184	267	26	positive	positive	ADJ
gujaf-184	267	27	while	while	SCONJ
gujaf-184	267	28	it	it	PRON
gujaf-184	267	29	was	be	AUX
gujaf-184	267	30	found	find	VERB
gujaf-184	267	31	to	to	PART
gujaf-184	267	32	be	be	AUX
gujaf-184	267	33	negative	negative	ADJ
gujaf-184	267	34	and	and	CCONJ
gujaf-184	267	35	insignificant	insignificant	ADJ
gujaf-184	267	36	with	with	ADP
gujaf-184	267	37	frq	frq	PROPN
gujaf-184	267	38	of	of	ADP
gujaf-184	267	39	dmbs	dmbs	PROPN
gujaf-184	267	40	.	.	PUNCT
gujaf-184	268	1	however	however	ADV
gujaf-184	268	2	,	,	PUNCT
gujaf-184	268	3	with	with	ADP
gujaf-184	268	4	the	the	DET
gujaf-184	268	5	introduction	introduction	NOUN
gujaf-184	268	6	of	of	ADP
gujaf-184	268	7	board	board	NOUN
gujaf-184	268	8	independent	independent	ADJ
gujaf-184	268	9	as	as	ADP
gujaf-184	268	10	moderating	moderate	VERB
gujaf-184	268	11	variable	variable	NOUN
gujaf-184	268	12	,	,	PUNCT
gujaf-184	268	13	the	the	DET
gujaf-184	268	14	direction	direction	NOUN
gujaf-184	268	15	of	of	ADP
gujaf-184	268	16	the	the	DET
gujaf-184	268	17	result	result	NOUN
gujaf-184	268	18	completely	completely	ADV
gujaf-184	268	19	changes	change	NOUN
gujaf-184	268	20	.	.	PUNCT
gujaf-184	269	1	the	the	DET
gujaf-184	269	2	regression	regression	NOUN
gujaf-184	269	3	results	result	NOUN
gujaf-184	269	4	of	of	ADP
gujaf-184	269	5	the	the	DET
gujaf-184	269	6	interaction	interaction	NOUN
gujaf-184	269	7	effect	effect	NOUN
gujaf-184	269	8	model	model	NOUN
gujaf-184	269	9	indicated	indicate	VERB
gujaf-184	269	10	that	that	SCONJ
gujaf-184	269	11	the	the	DET
gujaf-184	269	12	association	association	NOUN
gujaf-184	269	13	of	of	ADP
gujaf-184	269	14	audit	audit	PROPN
gujaf-184	269	15	committee	committee	NOUN
gujaf-184	269	16	meetings	meeting	NOUN
gujaf-184	269	17	with	with	ADP
gujaf-184	269	18	dllp	dllp	NOUN
gujaf-184	269	19	was	be	AUX
gujaf-184	269	20	negative	negative	ADJ
gujaf-184	269	21	,	,	PUNCT
gujaf-184	269	22	meanwhile	meanwhile	ADV
gujaf-184	269	23	,	,	PUNCT
gujaf-184	269	24	it	it	PRON
gujaf-184	269	25	is	be	AUX
gujaf-184	269	26	positively	positively	ADV
gujaf-184	269	27	connected	connect	VERB
gujaf-184	269	28	with	with	ADP
gujaf-184	269	29	financial	financial	ADJ
gujaf-184	269	30	reporting	reporting	NOUN
gujaf-184	269	31	quality	quality	NOUN
gujaf-184	269	32	significantly	significantly	ADV
gujaf-184	269	33	at	at	ADP
gujaf-184	269	34	5	5	NUM
gujaf-184	269	35	%	%	NOUN
gujaf-184	269	36	(	(	PUNCT
gujaf-184	269	37	-1.945	-1.945	NOUN
gujaf-184	269	38	,	,	PUNCT
gujaf-184	269	39	p<0.05	p<0.05	NOUN
gujaf-184	269	40	)	)	PUNCT
gujaf-184	269	41	.	.	PUNCT
gujaf-184	270	1	this	this	PRON
gujaf-184	270	2	suggests	suggest	VERB
gujaf-184	270	3	that	that	SCONJ
gujaf-184	270	4	board	board	NOUN
gujaf-184	270	5	independence	independence	NOUN
gujaf-184	270	6	moderates	moderate	VERB
gujaf-184	270	7	the	the	DET
gujaf-184	270	8	connection	connection	NOUN
gujaf-184	270	9	between	between	ADP
gujaf-184	270	10	audit	audit	NOUN
gujaf-184	270	11	committee	committee	NOUN
gujaf-184	270	12	meetings	meeting	NOUN
gujaf-184	270	13	and	and	CCONJ
gujaf-184	270	14	financial	financial	ADJ
gujaf-184	270	15	reporting	reporting	NOUN
gujaf-184	270	16	quality	quality	NOUN
gujaf-184	270	17	of	of	ADP
gujaf-184	270	18	the	the	DET
gujaf-184	270	19	dmbs	dmb	NOUN
gujaf-184	270	20	.	.	PUNCT
gujaf-184	271	1	this	this	PRON
gujaf-184	271	2	may	may	AUX
gujaf-184	271	3	be	be	AUX
gujaf-184	271	4	owing	owe	VERB
gujaf-184	271	5	to	to	ADP
gujaf-184	271	6	reality	reality	NOUN
gujaf-184	271	7	that	that	SCONJ
gujaf-184	271	8	audit	audit	NOUN
gujaf-184	271	9	committee	committee	NOUN
gujaf-184	271	10	meetings	meeting	NOUN
gujaf-184	271	11	could	could	AUX
gujaf-184	271	12	control	control	VERB
gujaf-184	271	13	information	information	NOUN
gujaf-184	271	14	flow	flow	NOUN
gujaf-184	271	15	,	,	PUNCT
gujaf-184	271	16	take	take	VERB
gujaf-184	271	17	advantage	advantage	NOUN
gujaf-184	271	18	of	of	ADP
gujaf-184	271	19	diverse	diverse	ADJ
gujaf-184	271	20	experience	experience	NOUN
gujaf-184	271	21	and	and	CCONJ
gujaf-184	271	22	professionalism	professionalism	NOUN
gujaf-184	271	23	of	of	ADP
gujaf-184	271	24	the	the	DET
gujaf-184	271	25	committee	committee	NOUN
gujaf-184	271	26	members	member	NOUN
gujaf-184	271	27	and	and	CCONJ
gujaf-184	271	28	regular	regular	ADJ
gujaf-184	271	29	brainstorming	brainstorming	NOUN
gujaf-184	271	30	as	as	ADP
gujaf-184	271	31	a	a	DET
gujaf-184	271	32	result	result	NOUN
gujaf-184	271	33	of	of	ADP
gujaf-184	271	34	regular	regular	ADJ
gujaf-184	271	35	meetings	meeting	NOUN
gujaf-184	271	36	.	.	PUNCT
gujaf-184	272	1	the	the	DET
gujaf-184	272	2	result	result	NOUN
gujaf-184	272	3	confirmed	confirm	VERB
gujaf-184	272	4	the	the	DET
gujaf-184	272	5	compliance	compliance	NOUN
gujaf-184	272	6	of	of	ADP
gujaf-184	272	7	the	the	DET
gujaf-184	272	8	sampled	sample	VERB
gujaf-184	272	9	banks	bank	NOUN
gujaf-184	272	10	with	with	ADP
gujaf-184	272	11	the	the	DET
gujaf-184	272	12	requirement	requirement	NOUN
gujaf-184	272	13	of	of	ADP
gujaf-184	272	14	the	the	DET
gujaf-184	272	15	law	law	NOUN
gujaf-184	272	16	for	for	ADP
gujaf-184	272	17	holding	hold	VERB
gujaf-184	272	18	regular	regular	ADJ
gujaf-184	272	19	meetings	meeting	NOUN
gujaf-184	272	20	with	with	ADP
gujaf-184	272	21	relevant	relevant	ADJ
gujaf-184	272	22	stakeholders	stakeholder	NOUN
gujaf-184	272	23	for	for	ADP
gujaf-184	272	24	better	well	ADJ
gujaf-184	272	25	financial	financial	ADJ
gujaf-184	272	26	reporting	reporting	NOUN
gujaf-184	272	27	quality	quality	NOUN
gujaf-184	272	28	.	.	PUNCT
gujaf-184	273	1	this	this	DET
gujaf-184	273	2	finding	finding	NOUN
gujaf-184	273	3	coincided	coincide	VERB
gujaf-184	273	4	with	with	ADP
gujaf-184	273	5	that	that	PRON
gujaf-184	273	6	of	of	ADP
gujaf-184	273	7	odjaremu	odjaremu	NOUN
gujaf-184	273	8	and	and	CCONJ
gujaf-184	273	9	jeroh	jeroh	NOUN
gujaf-184	273	10	(	(	PUNCT
gujaf-184	273	11	2019	2019	NUM
gujaf-184	273	12	)	)	PUNCT
gujaf-184	273	13	,	,	PUNCT
gujaf-184	273	14	amina	amina	PROPN
gujaf-184	273	15	et	et	PROPN
gujaf-184	273	16	al	al	PROPN
gujaf-184	273	17	(	(	PUNCT
gujaf-184	273	18	2018	2018	NUM
gujaf-184	273	19	)	)	PUNCT
gujaf-184	273	20	and	and	CCONJ
gujaf-184	273	21	sharma	sharma	PROPN
gujaf-184	273	22	and	and	CCONJ
gujaf-184	273	23	kung	kung	PROPN
gujaf-184	273	24	(	(	PUNCT
gujaf-184	273	25	2013	2013	NUM
gujaf-184	273	26	)	)	PUNCT
gujaf-184	273	27	.	.	PUNCT
gujaf-184	274	1	however	however	ADV
gujaf-184	274	2	,	,	PUNCT
gujaf-184	274	3	it	it	PRON
gujaf-184	274	4	contradicts	contradict	VERB
gujaf-184	274	5	the	the	DET
gujaf-184	274	6	results	result	NOUN
gujaf-184	274	7	of	of	ADP
gujaf-184	274	8	moses	moses	PROPN
gujaf-184	274	9	et	et	PROPN
gujaf-184	274	10	al	al	PROPN
gujaf-184	274	11	(	(	PUNCT
gujaf-184	274	12	2016	2016	NUM
gujaf-184	274	13	)	)	PUNCT
gujaf-184	274	14	and	and	CCONJ
gujaf-184	274	15	moses	moses	PROPN
gujaf-184	274	16	(	(	PUNCT
gujaf-184	274	17	2016	2016	NUM
gujaf-184	274	18	)	)	PUNCT
gujaf-184	274	19	.	.	PUNCT
gujaf-184	275	1	therefore	therefore	ADV
gujaf-184	275	2	,	,	PUNCT
gujaf-184	275	3	the	the	DET
gujaf-184	275	4	study	study	NOUN
gujaf-184	275	5	found	find	VERB
gujaf-184	275	6	enough	enough	ADJ
gujaf-184	275	7	evidence	evidence	NOUN
gujaf-184	275	8	for	for	ADP
gujaf-184	275	9	rejecting	reject	VERB
gujaf-184	275	10	hypothesis	hypothesis	NOUN
gujaf-184	275	11	seven	seven	NUM
gujaf-184	275	12	(	(	PUNCT
gujaf-184	275	13	h07	h07	PROPN
gujaf-184	275	14	)	)	PUNCT
gujaf-184	275	15	.	.	PUNCT
gujaf-184	276	1	in	in	ADP
gujaf-184	276	2	addition	addition	NOUN
gujaf-184	276	3	,	,	PUNCT
gujaf-184	276	4	the	the	DET
gujaf-184	276	5	regression	regression	NOUN
gujaf-184	276	6	results	result	NOUN
gujaf-184	276	7	presented	present	VERB
gujaf-184	276	8	in	in	ADP
gujaf-184	276	9	table	table	NOUN
gujaf-184	276	10	iv	iv	NUM
gujaf-184	276	11	shows	show	VERB
gujaf-184	276	12	the	the	DET
gujaf-184	276	13	moderating	moderate	VERB
gujaf-184	276	14	effect	effect	NOUN
gujaf-184	276	15	of	of	ADP
gujaf-184	276	16	board	board	NOUN
gujaf-184	276	17	independence	independence	NOUN
gujaf-184	276	18	on	on	ADP
gujaf-184	276	19	the	the	DET
gujaf-184	276	20	affiliation	affiliation	NOUN
gujaf-184	276	21	between	between	ADP
gujaf-184	276	22	audit	audit	PROPN
gujaf-184	276	23	committee	committee	NOUN
gujaf-184	276	24	member	member	NOUN
gujaf-184	276	25	’s	’s	PART
gujaf-184	276	26	financial	financial	ADJ
gujaf-184	276	27	expertise	expertise	NOUN
gujaf-184	276	28	and	and	CCONJ
gujaf-184	276	29	dllp	dllp	NOUN
gujaf-184	276	30	is	be	AUX
gujaf-184	276	31	negative	negative	ADJ
gujaf-184	276	32	and	and	CCONJ
gujaf-184	276	33	significant	significant	ADJ
gujaf-184	276	34	(	(	PUNCT
gujaf-184	276	35	-1.945	-1.945	ADJ
gujaf-184	276	36	,	,	PUNCT
gujaf-184	276	37	p>0.05	p>0.05	NOUN
gujaf-184	276	38	)	)	PUNCT
gujaf-184	276	39	as	as	ADP
gujaf-184	276	40	against	against	ADP
gujaf-184	276	41	the	the	DET
gujaf-184	276	42	direct	direct	ADJ
gujaf-184	276	43	relationship	relationship	NOUN
gujaf-184	276	44	where	where	SCONJ
gujaf-184	276	45	audit	audit	NOUN
gujaf-184	276	46	committee	committee	NOUN
gujaf-184	276	47	member	member	NOUN
gujaf-184	276	48	’s	’s	PART
gujaf-184	276	49	financial	financial	ADJ
gujaf-184	276	50	expertise	expertise	NOUN
gujaf-184	276	51	has	have	VERB
gujaf-184	276	52	positive	positive	ADJ
gujaf-184	276	53	and	and	CCONJ
gujaf-184	276	54	significant	significant	ADJ
gujaf-184	276	55	influence	influence	NOUN
gujaf-184	276	56	on	on	ADP
gujaf-184	276	57	financial	financial	ADJ
gujaf-184	276	58	reporting	reporting	NOUN
gujaf-184	276	59	quality	quality	NOUN
gujaf-184	276	60	in	in	ADP
gujaf-184	276	61	model	model	PROPN
gujaf-184	276	62	ii	ii	PROPN
gujaf-184	276	63	.	.	PUNCT
gujaf-184	277	1	the	the	DET
gujaf-184	277	2	result	result	NOUN
gujaf-184	277	3	of	of	ADP
gujaf-184	277	4	the	the	DET
gujaf-184	277	5	direct	direct	ADJ
gujaf-184	277	6	relationship	relationship	NOUN
gujaf-184	277	7	in	in	ADP
gujaf-184	277	8	model	model	PROPN
gujaf-184	277	9	ii	ii	PROPN
gujaf-184	277	10	implies	imply	VERB
gujaf-184	277	11	that	that	DET
gujaf-184	277	12	appointment	appointment	NOUN
gujaf-184	277	13	of	of	ADP
gujaf-184	277	14	more	more	ADJ
gujaf-184	277	15	outside	outside	ADJ
gujaf-184	277	16	directors	director	NOUN
gujaf-184	277	17	with	with	ADP
gujaf-184	277	18	financial	financial	ADJ
gujaf-184	277	19	expertise	expertise	NOUN
gujaf-184	277	20	into	into	ADP
gujaf-184	277	21	the	the	DET
gujaf-184	277	22	audit	audit	NOUN
gujaf-184	277	23	committee	committee	NOUN
gujaf-184	277	24	has	have	VERB
gujaf-184	277	25	no	no	DET
gujaf-184	277	26	significant	significant	ADJ
gujaf-184	277	27	gusau	gusau	ADJ
gujaf-184	277	28	journal	journal	NOUN
gujaf-184	277	29	of	of	ADP
gujaf-184	277	30	accounting	accounting	NOUN
gujaf-184	277	31	and	and	CCONJ
gujaf-184	277	32	finance	finance	NOUN
gujaf-184	277	33	,	,	PUNCT
gujaf-184	277	34	vol	vol	NOUN
gujaf-184	277	35	.	.	PROPN
gujaf-184	277	36	3	3	NUM
gujaf-184	277	37	,	,	PUNCT
gujaf-184	277	38	issue	issue	NOUN
gujaf-184	277	39	3	3	NUM
gujaf-184	277	40	,	,	PUNCT
gujaf-184	277	41	october	october	PROPN
gujaf-184	277	42	,	,	PUNCT
gujaf-184	277	43	2022	2022	NUM
gujaf-184	277	44	132	132	NUM
gujaf-184	277	45	influence	influence	NOUN
gujaf-184	277	46	on	on	ADP
gujaf-184	277	47	financial	financial	ADJ
gujaf-184	277	48	reporting	reporting	NOUN
gujaf-184	277	49	quality	quality	NOUN
gujaf-184	277	50	.	.	PUNCT
gujaf-184	278	1	also	also	ADV
gujaf-184	278	2	,	,	PUNCT
gujaf-184	278	3	the	the	DET
gujaf-184	278	4	model	model	PROPN
gujaf-184	278	5	ii	ii	PROPN
gujaf-184	278	6	result	result	NOUN
gujaf-184	278	7	contradicts	contradict	VERB
gujaf-184	278	8	theoretical	theoretical	ADJ
gujaf-184	278	9	assumption	assumption	NOUN
gujaf-184	278	10	that	that	SCONJ
gujaf-184	278	11	more	more	ADJ
gujaf-184	278	12	numbers	number	NOUN
gujaf-184	278	13	of	of	ADP
gujaf-184	278	14	outside	outside	ADJ
gujaf-184	278	15	directors	director	NOUN
gujaf-184	278	16	with	with	ADP
gujaf-184	278	17	financial	financial	ADJ
gujaf-184	278	18	expertise	expertise	NOUN
gujaf-184	278	19	enhance	enhance	VERB
gujaf-184	278	20	financial	financial	ADJ
gujaf-184	278	21	reporting	reporting	NOUN
gujaf-184	278	22	quality	quality	NOUN
gujaf-184	278	23	.	.	PUNCT
gujaf-184	279	1	but	but	CCONJ
gujaf-184	279	2	the	the	DET
gujaf-184	279	3	moderator	moderator	NOUN
gujaf-184	279	4	was	be	AUX
gujaf-184	279	5	able	able	ADJ
gujaf-184	279	6	to	to	PART
gujaf-184	279	7	change	change	VERB
gujaf-184	279	8	the	the	DET
gujaf-184	279	9	direction	direction	NOUN
gujaf-184	279	10	of	of	ADP
gujaf-184	279	11	the	the	DET
gujaf-184	279	12	result	result	NOUN
gujaf-184	279	13	when	when	SCONJ
gujaf-184	279	14	interacted	interact	VERB
gujaf-184	279	15	with	with	ADP
gujaf-184	279	16	board	board	NOUN
gujaf-184	279	17	independence	independence	NOUN
gujaf-184	279	18	.	.	PUNCT
gujaf-184	280	1	the	the	DET
gujaf-184	280	2	moderation	moderation	NOUN
gujaf-184	280	3	result	result	NOUN
gujaf-184	280	4	may	may	AUX
gujaf-184	280	5	not	not	PART
gujaf-184	280	6	be	be	AUX
gujaf-184	280	7	surprising	surprising	ADJ
gujaf-184	280	8	considering	consider	VERB
gujaf-184	280	9	the	the	DET
gujaf-184	280	10	fact	fact	NOUN
gujaf-184	280	11	that	that	SCONJ
gujaf-184	280	12	financial	financial	ADJ
gujaf-184	280	13	expert	expert	NOUN
gujaf-184	280	14	members	member	NOUN
gujaf-184	280	15	can	can	AUX
gujaf-184	280	16	handle	handle	VERB
gujaf-184	280	17	technical	technical	ADJ
gujaf-184	280	18	and	and	CCONJ
gujaf-184	280	19	complex	complex	ADJ
gujaf-184	280	20	financial	financial	ADJ
gujaf-184	280	21	information	information	NOUN
gujaf-184	280	22	,	,	PUNCT
gujaf-184	280	23	resolves	resolve	VERB
gujaf-184	280	24	all	all	DET
gujaf-184	280	25	observations	observation	NOUN
gujaf-184	280	26	and	and	CCONJ
gujaf-184	280	27	reject	reject	VERB
gujaf-184	280	28	manipulation	manipulation	NOUN
gujaf-184	280	29	of	of	ADP
gujaf-184	280	30	financial	financial	ADJ
gujaf-184	280	31	information	information	NOUN
gujaf-184	280	32	,	,	PUNCT
gujaf-184	280	33	specifically	specifically	ADV
gujaf-184	280	34	loan	loan	VERB
gujaf-184	280	35	loss	loss	NOUN
gujaf-184	280	36	provision	provision	NOUN
gujaf-184	280	37	.	.	PUNCT
gujaf-184	281	1	the	the	DET
gujaf-184	281	2	hypothesis	hypothesis	NOUN
gujaf-184	281	3	eight	eight	NUM
gujaf-184	281	4	(	(	PUNCT
gujaf-184	281	5	ho8	ho8	PROPN
gujaf-184	281	6	)	)	PUNCT
gujaf-184	281	7	is	be	AUX
gujaf-184	281	8	therefore	therefore	ADV
gujaf-184	281	9	not	not	PART
gujaf-184	281	10	supported	support	VERB
gujaf-184	281	11	.	.	PUNCT
gujaf-184	282	1	the	the	DET
gujaf-184	282	2	finding	finding	NOUN
gujaf-184	282	3	supports	support	VERB
gujaf-184	282	4	the	the	DET
gujaf-184	282	5	position	position	NOUN
gujaf-184	282	6	of	of	ADP
gujaf-184	282	7	adeleke	adeleke	ADJ
gujaf-184	282	8	(	(	PUNCT
gujaf-184	282	9	2021	2021	NUM
gujaf-184	282	10	)	)	PUNCT
gujaf-184	282	11	,	,	PUNCT
gujaf-184	282	12	diem	diem	NOUN
gujaf-184	282	13	and	and	CCONJ
gujaf-184	282	14	ahn	ahn	PROPN
gujaf-184	282	15	(	(	PUNCT
gujaf-184	282	16	2021	2021	NUM
gujaf-184	282	17	)	)	PUNCT
gujaf-184	282	18	and	and	CCONJ
gujaf-184	282	19	eze	eze	ADJ
gujaf-184	282	20	and	and	CCONJ
gujaf-184	282	21	nkak	nkak	ADJ
gujaf-184	282	22	(	(	PUNCT
gujaf-184	282	23	2020	2020	NUM
gujaf-184	282	24	)	)	PUNCT
gujaf-184	282	25	.	.	PUNCT
gujaf-184	283	1	however	however	ADV
gujaf-184	283	2	,	,	PUNCT
gujaf-184	283	3	it	it	PRON
gujaf-184	283	4	contradicts	contradict	VERB
gujaf-184	283	5	the	the	DET
gujaf-184	283	6	results	result	NOUN
gujaf-184	283	7	of	of	ADP
gujaf-184	283	8	mehdi	mehdi	PROPN
gujaf-184	283	9	et	et	PROPN
gujaf-184	283	10	al	al	PROPN
gujaf-184	283	11	(	(	PUNCT
gujaf-184	283	12	2021	2021	NUM
gujaf-184	283	13	)	)	PUNCT
gujaf-184	283	14	,	,	PUNCT
gujaf-184	283	15	tran	tran	PROPN
gujaf-184	283	16	et	et	PROPN
gujaf-184	283	17	al	al	PROPN
gujaf-184	283	18	(	(	PUNCT
gujaf-184	283	19	2020	2020	NUM
gujaf-184	283	20	)	)	PUNCT
gujaf-184	283	21	,	,	PUNCT
gujaf-184	283	22	thomas	thomas	PROPN
gujaf-184	283	23	et	et	PROPN
gujaf-184	283	24	al	al	PROPN
gujaf-184	283	25	(	(	PUNCT
gujaf-184	283	26	2019	2019	NUM
gujaf-184	283	27	)	)	PUNCT
gujaf-184	283	28	and	and	CCONJ
gujaf-184	283	29	umobong	umobong	NOUN
gujaf-184	283	30	and	and	CCONJ
gujaf-184	283	31	ibanichuka	ibanichuka	PROPN
gujaf-184	283	32	(	(	PUNCT
gujaf-184	283	33	2017	2017	NUM
gujaf-184	283	34	)	)	PUNCT
gujaf-184	283	35	.	.	PUNCT
gujaf-184	284	1	furthermore	furthermore	ADV
gujaf-184	284	2	,	,	PUNCT
gujaf-184	284	3	the	the	DET
gujaf-184	284	4	regression	regression	NOUN
gujaf-184	284	5	results	result	VERB
gujaf-184	284	6	in	in	ADP
gujaf-184	284	7	table	table	NOUN
gujaf-184	284	8	iv	iv	NUM
gujaf-184	284	9	support	support	VERB
gujaf-184	284	10	the	the	DET
gujaf-184	284	11	argument	argument	NOUN
gujaf-184	284	12	that	that	PRON
gujaf-184	284	13	board	board	NOUN
gujaf-184	284	14	independence	independence	NOUN
gujaf-184	284	15	can	can	AUX
gujaf-184	284	16	strengthen	strengthen	VERB
gujaf-184	284	17	or	or	CCONJ
gujaf-184	284	18	weaken	weaken	VERB
gujaf-184	284	19	the	the	DET
gujaf-184	284	20	affiliation	affiliation	NOUN
gujaf-184	284	21	between	between	ADP
gujaf-184	284	22	the	the	DET
gujaf-184	284	23	audit	audit	NOUN
gujaf-184	284	24	committee	committee	NOUN
gujaf-184	284	25	size	size	NOUN
gujaf-184	284	26	and	and	CCONJ
gujaf-184	284	27	financial	financial	ADJ
gujaf-184	284	28	reporting	reporting	NOUN
gujaf-184	284	29	quality	quality	NOUN
gujaf-184	284	30	.	.	PUNCT
gujaf-184	285	1	the	the	DET
gujaf-184	285	2	results	result	NOUN
gujaf-184	285	3	show	show	VERB
gujaf-184	285	4	the	the	DET
gujaf-184	285	5	moderating	moderate	VERB
gujaf-184	285	6	effect	effect	NOUN
gujaf-184	285	7	is	be	AUX
gujaf-184	285	8	positive	positive	ADJ
gujaf-184	285	9	and	and	CCONJ
gujaf-184	285	10	significant	significant	ADJ
gujaf-184	285	11	to	to	ADP
gujaf-184	285	12	financial	financial	ADJ
gujaf-184	285	13	reporting	reporting	NOUN
gujaf-184	285	14	quality	quality	NOUN
gujaf-184	285	15	(	(	PUNCT
gujaf-184	285	16	2.505	2.505	NUM
gujaf-184	285	17	,	,	PUNCT
gujaf-184	285	18	p>0.180	p>0.180	NOUN
gujaf-184	285	19	)	)	PUNCT
gujaf-184	285	20	.	.	PUNCT
gujaf-184	286	1	this	this	DET
gujaf-184	286	2	result	result	NOUN
gujaf-184	286	3	confirmed	confirm	VERB
gujaf-184	286	4	the	the	DET
gujaf-184	286	5	results	result	NOUN
gujaf-184	286	6	in	in	ADP
gujaf-184	286	7	model	model	NOUN
gujaf-184	286	8	i	i	PRON
gujaf-184	286	9	and	and	CCONJ
gujaf-184	286	10	indicated	indicate	VERB
gujaf-184	286	11	that	that	SCONJ
gujaf-184	286	12	board	board	NOUN
gujaf-184	286	13	independence	independence	NOUN
gujaf-184	286	14	does	do	AUX
gujaf-184	286	15	not	not	PART
gujaf-184	286	16	moderate	moderate	VERB
gujaf-184	286	17	the	the	DET
gujaf-184	286	18	nexus	nexus	NOUN
gujaf-184	286	19	between	between	ADP
gujaf-184	286	20	audit	audit	NOUN
gujaf-184	286	21	committee	committee	NOUN
gujaf-184	286	22	size	size	NOUN
gujaf-184	286	23	and	and	CCONJ
gujaf-184	286	24	financial	financial	ADJ
gujaf-184	286	25	reporting	reporting	NOUN
gujaf-184	286	26	quality	quality	NOUN
gujaf-184	286	27	.	.	PUNCT
gujaf-184	287	1	the	the	DET
gujaf-184	287	2	result	result	NOUN
gujaf-184	287	3	implies	imply	VERB
gujaf-184	287	4	that	that	SCONJ
gujaf-184	287	5	any	any	DET
gujaf-184	287	6	increase	increase	NOUN
gujaf-184	287	7	in	in	ADP
gujaf-184	287	8	number	number	NOUN
gujaf-184	287	9	of	of	ADP
gujaf-184	287	10	audit	audit	NOUN
gujaf-184	287	11	committee	committee	NOUN
gujaf-184	287	12	size	size	NOUN
gujaf-184	287	13	,	,	PUNCT
gujaf-184	287	14	will	will	AUX
gujaf-184	287	15	not	not	PART
gujaf-184	287	16	significantly	significantly	ADV
gujaf-184	287	17	enhance	enhance	VERB
gujaf-184	287	18	financial	financial	ADJ
gujaf-184	287	19	reporting	reporting	NOUN
gujaf-184	287	20	quality	quality	NOUN
gujaf-184	287	21	.	.	PUNCT
gujaf-184	288	1	thus	thus	ADV
gujaf-184	288	2	,	,	PUNCT
gujaf-184	288	3	hypothesis	hypothesis	NOUN
gujaf-184	288	4	nine	nine	NUM
gujaf-184	288	5	(	(	PUNCT
gujaf-184	288	6	h09	h09	PROPN
gujaf-184	288	7	)	)	PUNCT
gujaf-184	288	8	postulated	postulate	VERB
gujaf-184	288	9	in	in	ADP
gujaf-184	288	10	chapter	chapter	NOUN
gujaf-184	288	11	one	one	NUM
gujaf-184	288	12	is	be	AUX
gujaf-184	288	13	supported	support	VERB
gujaf-184	288	14	and	and	CCONJ
gujaf-184	288	15	is	be	AUX
gujaf-184	288	16	in	in	ADP
gujaf-184	288	17	line	line	NOUN
gujaf-184	288	18	with	with	ADP
gujaf-184	288	19	that	that	PRON
gujaf-184	288	20	of	of	ADP
gujaf-184	288	21	faozi	faozi	PROPN
gujaf-184	288	22	et	et	PROPN
gujaf-184	288	23	al	al	PROPN
gujaf-184	288	24	(	(	PUNCT
gujaf-184	288	25	2020	2020	NUM
gujaf-184	288	26	)	)	PUNCT
gujaf-184	288	27	and	and	CCONJ
gujaf-184	288	28	firnanti	firnanti	NOUN
gujaf-184	288	29	and	and	CCONJ
gujaf-184	288	30	karmudiandri	karmudiandri	PROPN
gujaf-184	288	31	(	(	PUNCT
gujaf-184	288	32	2020	2020	NUM
gujaf-184	288	33	)	)	PUNCT
gujaf-184	288	34	and	and	CCONJ
gujaf-184	288	35	go	go	VERB
gujaf-184	288	36	against	against	ADP
gujaf-184	288	37	amina	amina	PROPN
gujaf-184	288	38	et	et	PROPN
gujaf-184	288	39	al	al	PROPN
gujaf-184	288	40	(	(	PUNCT
gujaf-184	288	41	2018	2018	NUM
gujaf-184	288	42	)	)	PUNCT
gujaf-184	288	43	,	,	PUNCT
gujaf-184	288	44	eyenubo	eyenubo	VERB
gujaf-184	288	45	et	et	PROPN
gujaf-184	288	46	al	al	PROPN
gujaf-184	288	47	(	(	PUNCT
gujaf-184	288	48	2017	2017	NUM
gujaf-184	288	49	)	)	PUNCT
gujaf-184	288	50	and	and	CCONJ
gujaf-184	288	51	enofe	enofe	VERB
gujaf-184	288	52	et	et	PROPN
gujaf-184	288	53	al	al	PROPN
gujaf-184	288	54	(	(	PUNCT
gujaf-184	288	55	2014	2014	NUM
gujaf-184	288	56	)	)	PUNCT
gujaf-184	288	57	.	.	PUNCT
gujaf-184	289	1	accordingly	accordingly	ADV
gujaf-184	289	2	,	,	PUNCT
gujaf-184	289	3	the	the	DET
gujaf-184	289	4	conclusions	conclusion	NOUN
gujaf-184	289	5	of	of	ADP
gujaf-184	289	6	this	this	DET
gujaf-184	289	7	study	study	NOUN
gujaf-184	289	8	have	have	VERB
gujaf-184	289	9	ramifications	ramification	NOUN
gujaf-184	289	10	in	in	ADP
gujaf-184	289	11	terms	term	NOUN
gujaf-184	289	12	of	of	ADP
gujaf-184	289	13	practice	practice	NOUN
gujaf-184	289	14	,	,	PUNCT
gujaf-184	289	15	theory	theory	NOUN
gujaf-184	289	16	,	,	PUNCT
gujaf-184	289	17	and	and	CCONJ
gujaf-184	289	18	regulation	regulation	NOUN
gujaf-184	289	19	.	.	PUNCT
gujaf-184	290	1	the	the	DET
gujaf-184	290	2	contributions	contribution	NOUN
gujaf-184	290	3	to	to	ADP
gujaf-184	290	4	literature	literature	NOUN
gujaf-184	290	5	are	be	AUX
gujaf-184	290	6	intended	intend	VERB
gujaf-184	290	7	to	to	PART
gujaf-184	290	8	benefit	benefit	VERB
gujaf-184	290	9	executive	executive	NOUN
gujaf-184	290	10	,	,	PUNCT
gujaf-184	290	11	regulators	regulator	NOUN
gujaf-184	290	12	(	(	PUNCT
gujaf-184	290	13	sec	sec	PROPN
gujaf-184	290	14	)	)	PUNCT
gujaf-184	290	15	,	,	PUNCT
gujaf-184	290	16	policymakers	policymaker	NOUN
gujaf-184	290	17	(	(	PUNCT
gujaf-184	290	18	cbn	cbn	PROPN
gujaf-184	290	19	)	)	PUNCT
gujaf-184	290	20	and	and	CCONJ
gujaf-184	290	21	other	other	ADJ
gujaf-184	290	22	researchers	researcher	NOUN
gujaf-184	290	23	,	,	PUNCT
gujaf-184	290	24	as	as	SCONJ
gujaf-184	290	25	indicated	indicate	VERB
gujaf-184	290	26	by	by	ADP
gujaf-184	290	27	these	these	DET
gujaf-184	290	28	implications	implication	NOUN
gujaf-184	290	29	.	.	PUNCT
gujaf-184	291	1	one	one	NUM
gujaf-184	291	2	of	of	ADP
gujaf-184	291	3	the	the	DET
gujaf-184	291	4	most	most	ADV
gujaf-184	291	5	imperative	imperative	ADJ
gujaf-184	291	6	policy	policy	NOUN
gujaf-184	291	7	implications	implication	NOUN
gujaf-184	291	8	is	be	AUX
gujaf-184	291	9	the	the	DET
gujaf-184	291	10	variables	variable	NOUN
gujaf-184	291	11	considered	consider	VERB
gujaf-184	291	12	propose	propose	ADJ
gujaf-184	291	13	that	that	SCONJ
gujaf-184	291	14	the	the	DET
gujaf-184	291	15	cbn	cbn	PROPN
gujaf-184	291	16	should	should	AUX
gujaf-184	291	17	continue	continue	VERB
gujaf-184	291	18	to	to	PART
gujaf-184	291	19	urge	urge	VERB
gujaf-184	291	20	banks	bank	NOUN
gujaf-184	291	21	to	to	PART
gujaf-184	291	22	fully	fully	ADV
gujaf-184	291	23	implement	implement	VERB
gujaf-184	291	24	corporate	corporate	ADJ
gujaf-184	291	25	governance	governance	NOUN
gujaf-184	291	26	regulations	regulation	NOUN
gujaf-184	291	27	.	.	PUNCT
gujaf-184	292	1	this	this	PRON
gujaf-184	292	2	,	,	PUNCT
gujaf-184	292	3	on	on	ADP
gujaf-184	292	4	the	the	DET
gujaf-184	292	5	other	other	ADJ
gujaf-184	292	6	hand	hand	NOUN
gujaf-184	292	7	,	,	PUNCT
gujaf-184	292	8	allows	allow	VERB
gujaf-184	292	9	for	for	ADP
gujaf-184	292	10	effective	effective	ADJ
gujaf-184	292	11	and	and	CCONJ
gujaf-184	292	12	efficient	efficient	ADJ
gujaf-184	292	13	monitoring	monitoring	NOUN
gujaf-184	292	14	of	of	ADP
gujaf-184	292	15	financial	financial	ADJ
gujaf-184	292	16	reporting	reporting	NOUN
gujaf-184	292	17	,	,	PUNCT
gujaf-184	292	18	particularly	particularly	ADV
gujaf-184	292	19	quality	quality	NOUN
gujaf-184	292	20	of	of	ADP
gujaf-184	292	21	reported	report	VERB
gujaf-184	292	22	earnings	earning	NOUN
gujaf-184	292	23	of	of	ADP
gujaf-184	292	24	nigeria	nigeria	PROPN
gujaf-184	292	25	's	's	PART
gujaf-184	292	26	deposit	deposit	NOUN
gujaf-184	292	27	money	money	NOUN
gujaf-184	292	28	banks	bank	NOUN
gujaf-184	292	29	;	;	PUNCT
gujaf-184	292	30	particularly	particularly	ADV
gujaf-184	292	31	those	those	PRON
gujaf-184	292	32	with	with	ADP
gujaf-184	292	33	a	a	DET
gujaf-184	292	34	well	well	ADV
gujaf-184	292	35	compose	compose	VERB
gujaf-184	292	36	audit	audit	NOUN
gujaf-184	292	37	committee	committee	NOUN
gujaf-184	292	38	.	.	PUNCT
gujaf-184	293	1	in	in	ADP
gujaf-184	293	2	nigeria	nigeria	PROPN
gujaf-184	293	3	,	,	PUNCT
gujaf-184	293	4	most	most	ADV
gujaf-184	293	5	publicly	publicly	ADV
gujaf-184	293	6	traded	trade	VERB
gujaf-184	293	7	companies	company	NOUN
gujaf-184	293	8	are	be	AUX
gujaf-184	293	9	required	require	VERB
gujaf-184	293	10	to	to	PART
gujaf-184	293	11	compose	compose	VERB
gujaf-184	293	12	audit	audit	NOUN
gujaf-184	293	13	committee	committee	NOUN
gujaf-184	293	14	,	,	PUNCT
gujaf-184	293	15	most	most	ADV
gujaf-184	293	16	notably	notably	ADV
gujaf-184	293	17	the	the	DET
gujaf-184	293	18	dmbs	dmb	NOUN
gujaf-184	293	19	with	with	ADP
gujaf-184	293	20	non	non	ADJ
gujaf-184	293	21	-	-	ADJ
gujaf-184	293	22	executive	executive	ADJ
gujaf-184	293	23	and	and	CCONJ
gujaf-184	293	24	independent	independent	ADJ
gujaf-184	293	25	directors	director	NOUN
gujaf-184	293	26	as	as	ADP
gujaf-184	293	27	members	member	NOUN
gujaf-184	293	28	.	.	PUNCT
gujaf-184	294	1	based	base	VERB
gujaf-184	294	2	on	on	ADP
gujaf-184	294	3	this	this	PRON
gujaf-184	294	4	,	,	PUNCT
gujaf-184	294	5	policymakers	policymaker	NOUN
gujaf-184	294	6	;	;	PUNCT
gujaf-184	294	7	securities	security	NOUN
gujaf-184	294	8	and	and	CCONJ
gujaf-184	294	9	exchange	exchange	PROPN
gujaf-184	294	10	commission	commission	NOUN
gujaf-184	294	11	should	should	AUX
gujaf-184	294	12	apply	apply	VERB
gujaf-184	294	13	the	the	DET
gujaf-184	294	14	findings	finding	NOUN
gujaf-184	294	15	of	of	ADP
gujaf-184	294	16	this	this	DET
gujaf-184	294	17	study	study	NOUN
gujaf-184	294	18	to	to	ADP
gujaf-184	294	19	other	other	ADJ
gujaf-184	294	20	sectors	sector	NOUN
gujaf-184	294	21	or	or	CCONJ
gujaf-184	294	22	persuade	persuade	VERB
gujaf-184	294	23	parallel	parallel	ADJ
gujaf-184	294	24	efforts	effort	NOUN
gujaf-184	294	25	in	in	ADP
gujaf-184	294	26	other	other	ADJ
gujaf-184	294	27	sectors	sector	NOUN
gujaf-184	294	28	,	,	PUNCT
gujaf-184	294	29	particularly	particularly	ADV
gujaf-184	294	30	non	non	ADJ
gujaf-184	294	31	-	-	ADJ
gujaf-184	294	32	financial	financial	ADJ
gujaf-184	294	33	service	service	NOUN
gujaf-184	294	34	institutions	institution	NOUN
gujaf-184	294	35	,	,	PUNCT
gujaf-184	294	36	as	as	SCONJ
gujaf-184	294	37	this	this	PRON
gujaf-184	294	38	will	will	AUX
gujaf-184	294	39	be	be	AUX
gujaf-184	294	40	gusau	gusau	ADJ
gujaf-184	294	41	journal	journal	NOUN
gujaf-184	294	42	of	of	ADP
gujaf-184	294	43	accounting	accounting	NOUN
gujaf-184	294	44	and	and	CCONJ
gujaf-184	294	45	finance	finance	NOUN
gujaf-184	294	46	,	,	PUNCT
gujaf-184	294	47	vol	vol	NOUN
gujaf-184	294	48	.	.	PROPN
gujaf-184	294	49	3	3	NUM
gujaf-184	294	50	,	,	PUNCT
gujaf-184	294	51	issue	issue	NOUN
gujaf-184	294	52	3	3	NUM
gujaf-184	294	53	,	,	PUNCT
gujaf-184	294	54	october	october	PROPN
gujaf-184	294	55	,	,	PUNCT
gujaf-184	294	56	2022	2022	NUM
gujaf-184	294	57	133	133	NUM
gujaf-184	294	58	beneficial	beneficial	ADJ
gujaf-184	294	59	in	in	ADP
gujaf-184	294	60	improving	improve	VERB
gujaf-184	294	61	the	the	DET
gujaf-184	294	62	reliability	reliability	NOUN
gujaf-184	294	63	and	and	CCONJ
gujaf-184	294	64	transparency	transparency	NOUN
gujaf-184	294	65	of	of	ADP
gujaf-184	294	66	reported	report	VERB
gujaf-184	294	67	earnings	earning	NOUN
gujaf-184	294	68	in	in	ADP
gujaf-184	294	69	order	order	NOUN
gujaf-184	294	70	to	to	PART
gujaf-184	294	71	portray	portray	VERB
gujaf-184	294	72	the	the	DET
gujaf-184	294	73	firms	firm	NOUN
gujaf-184	294	74	'	'	PART
gujaf-184	294	75	true	true	ADJ
gujaf-184	294	76	economic	economic	ADJ
gujaf-184	294	77	reality	reality	NOUN
gujaf-184	294	78	.	.	PUNCT
gujaf-184	295	1	5	5	X
gujaf-184	295	2	.	.	X
gujaf-184	295	3	conclusion	conclusion	NOUN
gujaf-184	295	4	and	and	CCONJ
gujaf-184	295	5	recommendations	recommendation	NOUN
gujaf-184	295	6	in	in	ADP
gujaf-184	295	7	line	line	NOUN
gujaf-184	295	8	with	with	ADP
gujaf-184	295	9	the	the	DET
gujaf-184	295	10	findings	finding	NOUN
gujaf-184	295	11	of	of	ADP
gujaf-184	295	12	the	the	DET
gujaf-184	295	13	study	study	NOUN
gujaf-184	295	14	,	,	PUNCT
gujaf-184	295	15	it	it	PRON
gujaf-184	295	16	is	be	AUX
gujaf-184	295	17	concluded	conclude	VERB
gujaf-184	295	18	that	that	SCONJ
gujaf-184	295	19	board	board	NOUN
gujaf-184	295	20	independence	independence	NOUN
gujaf-184	295	21	has	have	AUX
gujaf-184	295	22	moderating	moderate	VERB
gujaf-184	295	23	role	role	NOUN
gujaf-184	295	24	on	on	ADP
gujaf-184	295	25	the	the	DET
gujaf-184	295	26	nexus	nexus	NOUN
gujaf-184	295	27	between	between	ADP
gujaf-184	295	28	audit	audit	NOUN
gujaf-184	295	29	committee	committee	NOUN
gujaf-184	295	30	attributes	attribute	NOUN
gujaf-184	295	31	and	and	CCONJ
gujaf-184	295	32	financial	financial	ADJ
gujaf-184	295	33	reporting	reporting	NOUN
gujaf-184	295	34	quality	quality	NOUN
gujaf-184	295	35	of	of	ADP
gujaf-184	295	36	deposit	deposit	NOUN
gujaf-184	295	37	money	money	NOUN
gujaf-184	295	38	banks	bank	NOUN
gujaf-184	295	39	in	in	ADP
gujaf-184	295	40	nigeria	nigeria	PROPN
gujaf-184	295	41	.	.	PUNCT
gujaf-184	296	1	consequently	consequently	ADV
gujaf-184	296	2	,	,	PUNCT
gujaf-184	296	3	in	in	ADP
gujaf-184	296	4	line	line	NOUN
gujaf-184	296	5	with	with	ADP
gujaf-184	296	6	the	the	DET
gujaf-184	296	7	findings	finding	NOUN
gujaf-184	296	8	and	and	CCONJ
gujaf-184	296	9	conclusion	conclusion	NOUN
gujaf-184	296	10	herein	herein	NOUN
gujaf-184	296	11	,	,	PUNCT
gujaf-184	296	12	the	the	DET
gujaf-184	296	13	study	study	NOUN
gujaf-184	296	14	recommends	recommend	VERB
gujaf-184	296	15	as	as	SCONJ
gujaf-184	296	16	follows	follow	VERB
gujaf-184	296	17	:	:	PUNCT
gujaf-184	296	18	i.	i.	NOUN
gujaf-184	296	19	to	to	ADP
gujaf-184	296	20	the	the	DET
gujaf-184	296	21	board	board	NOUN
gujaf-184	296	22	of	of	ADP
gujaf-184	296	23	director	director	NOUN
gujaf-184	296	24	,	,	PUNCT
gujaf-184	296	25	the	the	DET
gujaf-184	296	26	appointment	appointment	NOUN
gujaf-184	296	27	of	of	ADP
gujaf-184	296	28	more	more	ADJ
gujaf-184	296	29	non	non	ADJ
gujaf-184	296	30	-	-	ADJ
gujaf-184	296	31	executive	executive	ADJ
gujaf-184	296	32	and	and	CCONJ
gujaf-184	296	33	independent	independent	ADJ
gujaf-184	296	34	directors	director	NOUN
gujaf-184	296	35	into	into	ADP
gujaf-184	296	36	the	the	DET
gujaf-184	296	37	audit	audit	NOUN
gujaf-184	296	38	committee	committee	NOUN
gujaf-184	296	39	.	.	PUNCT
gujaf-184	297	1	this	this	PRON
gujaf-184	297	2	guarantees	guarantee	VERB
gujaf-184	297	3	their	their	PRON
gujaf-184	297	4	independence	independence	NOUN
gujaf-184	297	5	to	to	PART
gujaf-184	297	6	discharge	discharge	VERB
gujaf-184	297	7	their	their	PRON
gujaf-184	297	8	oversight	oversight	NOUN
gujaf-184	297	9	functions	function	NOUN
gujaf-184	297	10	effectively	effectively	ADV
gujaf-184	297	11	.	.	PUNCT
gujaf-184	298	1	the	the	DET
gujaf-184	298	2	banks	bank	NOUN
gujaf-184	298	3	will	will	AUX
gujaf-184	298	4	on	on	ADP
gujaf-184	298	5	implementation	implementation	NOUN
gujaf-184	298	6	of	of	ADP
gujaf-184	298	7	this	this	DET
gujaf-184	298	8	recommendation	recommendation	NOUN
gujaf-184	298	9	gain	gain	NOUN
gujaf-184	298	10	from	from	ADP
gujaf-184	298	11	the	the	DET
gujaf-184	298	12	empirical	empirical	ADJ
gujaf-184	298	13	findings	finding	NOUN
gujaf-184	298	14	of	of	ADP
gujaf-184	298	15	this	this	DET
gujaf-184	298	16	study	study	NOUN
gujaf-184	298	17	that	that	DET
gujaf-184	298	18	appointment	appointment	NOUN
gujaf-184	298	19	of	of	ADP
gujaf-184	298	20	every	every	DET
gujaf-184	298	21	additional	additional	ADJ
gujaf-184	298	22	outside	outside	ADJ
gujaf-184	298	23	director	director	NOUN
gujaf-184	298	24	improves	improve	VERB
gujaf-184	298	25	the	the	DET
gujaf-184	298	26	quality	quality	NOUN
gujaf-184	298	27	of	of	ADP
gujaf-184	298	28	financial	financial	ADJ
gujaf-184	298	29	reporting	reporting	NOUN
gujaf-184	298	30	.	.	PUNCT
gujaf-184	299	1	ii	ii	X
gujaf-184	299	2	.	.	PUNCT
gujaf-184	300	1	that	that	PRON
gujaf-184	300	2	sec	sec	PROPN
gujaf-184	300	3	and	and	CCONJ
gujaf-184	300	4	cbn	cbn	PROPN
gujaf-184	300	5	should	should	AUX
gujaf-184	300	6	enforce	enforce	VERB
gujaf-184	300	7	the	the	DET
gujaf-184	300	8	strict	strict	ADJ
gujaf-184	300	9	implementation	implementation	NOUN
gujaf-184	300	10	of	of	ADP
gujaf-184	300	11	the	the	DET
gujaf-184	300	12	minimum	minimum	ADJ
gujaf-184	300	13	number	number	NOUN
gujaf-184	300	14	of	of	ADP
gujaf-184	300	15	audit	audit	NOUN
gujaf-184	300	16	committee	committee	NOUN
gujaf-184	300	17	meetings	meeting	NOUN
gujaf-184	300	18	and	and	CCONJ
gujaf-184	300	19	sanctions	sanction	NOUN
gujaf-184	300	20	the	the	DET
gujaf-184	300	21	erring	err	VERB
gujaf-184	300	22	banks	bank	NOUN
gujaf-184	300	23	and	and	CCONJ
gujaf-184	300	24	the	the	DET
gujaf-184	300	25	board	board	NOUN
gujaf-184	300	26	of	of	ADP
gujaf-184	300	27	directors	director	NOUN
gujaf-184	300	28	should	should	AUX
gujaf-184	300	29	certify	certify	VERB
gujaf-184	300	30	that	that	DET
gujaf-184	300	31	audit	audit	NOUN
gujaf-184	300	32	committee	committee	NOUN
gujaf-184	300	33	hold	hold	VERB
gujaf-184	300	34	meetings	meeting	NOUN
gujaf-184	300	35	regularly	regularly	ADV
gujaf-184	300	36	as	as	SCONJ
gujaf-184	300	37	provided	provide	VERB
gujaf-184	300	38	by	by	ADP
gujaf-184	300	39	code	code	NOUN
gujaf-184	300	40	of	of	ADP
gujaf-184	300	41	corporate	corporate	ADJ
gujaf-184	300	42	governance	governance	NOUN
gujaf-184	300	43	,	,	PUNCT
gujaf-184	300	44	2018	2018	NUM
gujaf-184	300	45	.	.	PUNCT
gujaf-184	301	1	iii	iii	X
gujaf-184	301	2	.	.	PUNCT
gujaf-184	302	1	that	that	SCONJ
gujaf-184	302	2	cbn	cbn	PROPN
gujaf-184	302	3	should	should	AUX
gujaf-184	302	4	strictly	strictly	ADV
gujaf-184	302	5	enforce	enforce	VERB
gujaf-184	302	6	mandatorily	mandatorily	ADJ
gujaf-184	302	7	appointment	appointment	NOUN
gujaf-184	302	8	of	of	ADP
gujaf-184	302	9	outside	outside	ADJ
gujaf-184	302	10	directors	director	NOUN
gujaf-184	302	11	with	with	ADP
gujaf-184	302	12	financial	financial	ADJ
gujaf-184	302	13	expertise	expertise	NOUN
gujaf-184	302	14	into	into	ADP
gujaf-184	302	15	the	the	DET
gujaf-184	302	16	board	board	NOUN
gujaf-184	302	17	and	and	CCONJ
gujaf-184	302	18	statutory	statutory	ADJ
gujaf-184	302	19	audit	audit	NOUN
gujaf-184	302	20	committee	committee	NOUN
gujaf-184	302	21	of	of	ADP
gujaf-184	302	22	nigerian	nigerian	ADJ
gujaf-184	302	23	banks	bank	NOUN
gujaf-184	302	24	.	.	PUNCT
gujaf-184	303	1	this	this	PRON
gujaf-184	303	2	as	as	ADP
gujaf-184	303	3	per	per	ADP
gujaf-184	303	4	the	the	DET
gujaf-184	303	5	provision	provision	NOUN
gujaf-184	303	6	of	of	ADP
gujaf-184	303	7	the	the	DET
gujaf-184	303	8	revised	revise	VERB
gujaf-184	303	9	cama	cama	NOUN
gujaf-184	303	10	(	(	PUNCT
gujaf-184	303	11	2020	2020	NUM
gujaf-184	303	12	)	)	PUNCT
gujaf-184	303	13	mandating	mandate	VERB
gujaf-184	303	14	the	the	DET
gujaf-184	303	15	corporations	corporation	NOUN
gujaf-184	303	16	to	to	PART
gujaf-184	303	17	only	only	ADV
gujaf-184	303	18	appoint	appoint	VERB
gujaf-184	303	19	members	member	NOUN
gujaf-184	303	20	of	of	ADP
gujaf-184	303	21	audit	audit	NOUN
gujaf-184	303	22	committee	committee	NOUN
gujaf-184	303	23	with	with	ADP
gujaf-184	303	24	financial	financial	ADJ
gujaf-184	303	25	expertise	expertise	NOUN
gujaf-184	303	26	,	,	PUNCT
gujaf-184	303	27	of	of	ADP
gujaf-184	303	28	which	which	PRON
gujaf-184	303	29	one	one	NUM
gujaf-184	303	30	of	of	ADP
gujaf-184	303	31	them	they	PRON
gujaf-184	303	32	must	must	AUX
gujaf-184	303	33	be	be	AUX
gujaf-184	303	34	a	a	DET
gujaf-184	303	35	member	member	NOUN
gujaf-184	303	36	of	of	ADP
gujaf-184	303	37	any	any	DET
gujaf-184	303	38	recognized	recognize	VERB
gujaf-184	303	39	nigerian	nigerian	ADJ
gujaf-184	303	40	certified	certified	ADJ
gujaf-184	303	41	accounting	accounting	NOUN
gujaf-184	303	42	body	body	NOUN
gujaf-184	303	43	.	.	PUNCT
gujaf-184	304	1	iv	iv	X
gujaf-184	304	2	.	.	PUNCT
gujaf-184	305	1	the	the	DET
gujaf-184	305	2	regulatory	regulatory	ADJ
gujaf-184	305	3	bodies	body	NOUN
gujaf-184	305	4	of	of	ADP
gujaf-184	305	5	sec	sec	PROPN
gujaf-184	305	6	and	and	CCONJ
gujaf-184	305	7	cbn	cbn	VERB
gujaf-184	305	8	to	to	PART
gujaf-184	305	9	review	review	VERB
gujaf-184	305	10	the	the	DET
gujaf-184	305	11	requirement	requirement	NOUN
gujaf-184	305	12	which	which	PRON
gujaf-184	305	13	will	will	AUX
gujaf-184	305	14	allow	allow	VERB
gujaf-184	305	15	the	the	DET
gujaf-184	305	16	banks	bank	NOUN
gujaf-184	305	17	to	to	PART
gujaf-184	305	18	increase	increase	VERB
gujaf-184	305	19	the	the	DET
gujaf-184	305	20	number	number	NOUN
gujaf-184	305	21	of	of	ADP
gujaf-184	305	22	statutory	statutory	ADJ
gujaf-184	305	23	audit	audit	NOUN
gujaf-184	305	24	committee	committee	NOUN
gujaf-184	305	25	membership	membership	NOUN
gujaf-184	305	26	from	from	ADP
gujaf-184	305	27	six	six	NUM
gujaf-184	305	28	(	(	PUNCT
gujaf-184	305	29	6	6	NUM
gujaf-184	305	30	)	)	PUNCT
gujaf-184	305	31	to	to	ADP
gujaf-184	305	32	ten	ten	NUM
gujaf-184	305	33	(	(	PUNCT
gujaf-184	305	34	10	10	NUM
gujaf-184	305	35	)	)	PUNCT
gujaf-184	305	36	or	or	CCONJ
gujaf-184	305	37	any	any	DET
gujaf-184	305	38	larger	large	ADJ
gujaf-184	305	39	flexible	flexible	ADJ
gujaf-184	305	40	number	number	NOUN
gujaf-184	305	41	.	.	PUNCT
gujaf-184	306	1	this	this	PRON
gujaf-184	306	2	is	be	AUX
gujaf-184	306	3	to	to	PART
gujaf-184	306	4	allow	allow	VERB
gujaf-184	306	5	the	the	DET
gujaf-184	306	6	variance	variance	NOUN
gujaf-184	306	7	among	among	ADP
gujaf-184	306	8	the	the	DET
gujaf-184	306	9	banks	bank	NOUN
gujaf-184	306	10	who	who	PRON
gujaf-184	306	11	wish	wish	VERB
gujaf-184	306	12	to	to	PART
gujaf-184	306	13	appoint	appoint	VERB
gujaf-184	306	14	more	more	ADV
gujaf-184	306	15	in	in	ADP
gujaf-184	306	16	consideration	consideration	NOUN
gujaf-184	306	17	of	of	ADP
gujaf-184	306	18	the	the	DET
gujaf-184	306	19	needs	need	NOUN
gujaf-184	306	20	or	or	CCONJ
gujaf-184	306	21	volume	volume	NOUN
gujaf-184	306	22	of	of	ADP
gujaf-184	306	23	transactions	transaction	NOUN
gujaf-184	306	24	.	.	PUNCT
gujaf-184	307	1	references	reference	NOUN
gujaf-184	307	2	abdulkadir	abdulkadir	VERB
gujaf-184	307	3	,	,	PUNCT
gujaf-184	307	4	m	m	PROPN
gujaf-184	307	5	&	&	CCONJ
gujaf-184	307	6	noor	noor	PROPN
gujaf-184	307	7	,	,	PUNCT
gujaf-184	307	8	a.	a.	NOUN
gujaf-184	307	9	a.	a.	NOUN
gujaf-184	307	10	(	(	PUNCT
gujaf-184	307	11	2013	2013	NUM
gujaf-184	307	12	)	)	PUNCT
gujaf-184	307	13	.	.	PUNCT
gujaf-184	308	1	audit	audit	NOUN
gujaf-184	308	2	committees	committee	NOUN
gujaf-184	308	3	:	:	PUNCT
gujaf-184	308	4	how	how	SCONJ
gujaf-184	308	5	they	they	PRON
gujaf-184	308	6	affect	affect	VERB
gujaf-184	308	7	financial	financial	ADJ
gujaf-184	308	8	reporting	reporting	NOUN
gujaf-184	308	9	in	in	ADP
gujaf-184	308	10	nigerian	nigerian	ADJ
gujaf-184	308	11	companies	company	NOUN
gujaf-184	308	12	.	.	PUNCT
gujaf-184	309	1	journal	journal	NOUN
gujaf-184	309	2	of	of	ADP
gujaf-184	309	3	modern	modern	ADJ
gujaf-184	309	4	accounting	accounting	NOUN
gujaf-184	309	5	and	and	CCONJ
gujaf-184	309	6	auditing	auditing	NOUN
gujaf-184	309	7	,	,	PUNCT
gujaf-184	309	8	9	9	NUM
gujaf-184	309	9	(	(	PUNCT
gujaf-184	309	10	8)	8)	NUM
gujaf-184	309	11	,	,	PUNCT
gujaf-184	309	12	pp	pp	ADJ
gujaf-184	309	13	1070	1070	NUM
gujaf-184	309	14	-	-	SYM
gujaf-184	309	15	1080	1080	NUM
gujaf-184	309	16	.	.	PUNCT
gujaf-184	310	1	issn	issn	PROPN
gujaf-184	310	2	1548	1548	NUM
gujaf-184	310	3	-	-	SYM
gujaf-184	310	4	6583	6583	NUM
gujaf-184	310	5	.	.	PUNCT
gujaf-184	311	1	adeleke	adeleke	PROPN
gujaf-184	311	2	,	,	PUNCT
gujaf-184	311	3	d.	d.	PROPN
gujaf-184	311	4	b.	b.	PROPN
gujaf-184	311	5	(	(	PUNCT
gujaf-184	311	6	2021	2021	NUM
gujaf-184	311	7	)	)	PUNCT
gujaf-184	311	8	.	.	PUNCT
gujaf-184	312	1	audit	audit	NOUN
gujaf-184	312	2	committee	committee	NOUN
gujaf-184	312	3	characteristics	characteristic	NOUN
gujaf-184	312	4	and	and	CCONJ
gujaf-184	312	5	the	the	DET
gujaf-184	312	6	quality	quality	NOUN
gujaf-184	312	7	of	of	ADP
gujaf-184	312	8	financial	financial	ADJ
gujaf-184	312	9	reports	report	NOUN
gujaf-184	312	10	of	of	ADP
gujaf-184	312	11	listed	list	VERB
gujaf-184	312	12	financial	financial	ADJ
gujaf-184	312	13	institutions	institution	NOUN
gujaf-184	312	14	in	in	ADP
gujaf-184	312	15	nigeria	nigeria	PROPN
gujaf-184	312	16	.	.	PUNCT
gujaf-184	313	1	journal	journal	PROPN
gujaf-184	313	2	of	of	ADP
gujaf-184	313	3	business	business	NOUN
gujaf-184	313	4	and	and	CCONJ
gujaf-184	313	5	management	management	NOUN
gujaf-184	313	6	,	,	PUNCT
gujaf-184	313	7	23	23	NUM
gujaf-184	313	8	(	(	PUNCT
gujaf-184	313	9	6	6	NUM
gujaf-184	313	10	)	)	PUNCT
gujaf-184	313	11	,	,	PUNCT
gujaf-184	313	12	pp	pp	ADP
gujaf-184	313	13	59	59	NUM
gujaf-184	313	14	-	-	SYM
gujaf-184	313	15	73	73	NUM
gujaf-184	313	16	,	,	PUNCT
gujaf-184	313	17	e	e	NOUN
gujaf-184	313	18	-	-	NOUN
gujaf-184	313	19	issn	issn	NOUN
gujaf-184	313	20	:	:	PUNCT
gujaf-184	313	21	2278	2278	NUM
gujaf-184	313	22	-	-	PUNCT
gujaf-184	313	23	487x	487x	PROPN
gujaf-184	313	24	,	,	PUNCT
gujaf-184	313	25	p	p	X
gujaf-184	313	26	-	-	PUNCT
gujaf-184	313	27	issn	issn	NOUN
gujaf-184	313	28	:	:	PUNCT
gujaf-184	313	29	2319	2319	NUM
gujaf-184	313	30	-	-	SYM
gujaf-184	313	31	7668	7668	NUM
gujaf-184	313	32	.	.	PUNCT
gujaf-184	314	1	www.iosrjournals.org	www.iosrjournals.org	ADJ
gujaf-184	314	2	.	.	PUNCT
gujaf-184	315	1	doi	doi	NOUN
gujaf-184	315	2	:	:	PUNCT
gujaf-184	316	1	10.9790/487x-2306075973	10.9790/487x-2306075973	NUM
gujaf-184	316	2	.	.	PUNCT
gujaf-184	317	1	http://www.iosrjournals.org/	http://www.iosrjournals.org/	PROPN
gujaf-184	317	2	gusau	gusau	PROPN
gujaf-184	317	3	journal	journal	PROPN
gujaf-184	317	4	of	of	ADP
gujaf-184	317	5	accounting	accounting	NOUN
gujaf-184	317	6	and	and	CCONJ
gujaf-184	317	7	finance	finance	NOUN
gujaf-184	317	8	,	,	PUNCT
gujaf-184	317	9	vol	vol	NOUN
gujaf-184	317	10	.	.	PROPN
gujaf-184	317	11	3	3	NUM
gujaf-184	317	12	,	,	PUNCT
gujaf-184	317	13	issue	issue	NOUN
gujaf-184	317	14	3	3	NUM
gujaf-184	317	15	,	,	PUNCT
gujaf-184	317	16	october	october	PROPN
gujaf-184	317	17	,	,	PUNCT
gujaf-184	317	18	2022	2022	NUM
gujaf-184	317	19	134	134	NUM
gujaf-184	317	20	aifuwa	aifuwa	ADJ
gujaf-184	317	21	,	,	PUNCT
gujaf-184	317	22	h.	h.	PROPN
gujaf-184	317	23	o.	o.	PROPN
gujaf-184	317	24	,	,	PUNCT
gujaf-184	317	25	embele	embele	PROPN
gujaf-184	317	26	,	,	PUNCT
gujaf-184	317	27	k.	k.	PROPN
gujaf-184	317	28	&	&	CCONJ
gujaf-184	317	29	saidu	saidu	PROPN
gujaf-184	317	30	,	,	PUNCT
gujaf-184	317	31	m	m	PROPN
gujaf-184	317	32	(	(	PUNCT
gujaf-184	317	33	2018	2018	NUM
gujaf-184	317	34	)	)	PUNCT
gujaf-184	317	35	.	.	PUNCT
gujaf-184	318	1	ethical	ethical	ADJ
gujaf-184	318	2	accounting	accounting	NOUN
gujaf-184	318	3	practices	practice	NOUN
gujaf-184	318	4	and	and	CCONJ
gujaf-184	318	5	financial	financial	ADJ
gujaf-184	318	6	reporting	reporting	NOUN
gujaf-184	318	7	quality	quality	NOUN
gujaf-184	318	8	.	.	PUNCT
gujaf-184	319	1	epra	epra	PROPN
gujaf-184	319	2	international	international	PROPN
gujaf-184	319	3	journal	journal	NOUN
gujaf-184	319	4	of	of	ADP
gujaf-184	319	5	multidisciplinary	multidisciplinary	ADJ
gujaf-184	319	6	research	research	NOUN
gujaf-184	319	7	,	,	PUNCT
gujaf-184	319	8	4	4	NUM
gujaf-184	319	9	(	(	PUNCT
gujaf-184	319	10	12	12	NUM
gujaf-184	319	11	)	)	PUNCT
gujaf-184	319	12	,	,	PUNCT
gujaf-184	319	13	31	31	NUM
gujaf-184	319	14	-	-	SYM
gujaf-184	319	15	44	44	NUM
gujaf-184	319	16	.	.	PUNCT
gujaf-184	320	1	aifuwa	aifuwa	PROPN
gujaf-184	320	2	,	,	PUNCT
gujaf-184	320	3	h.o	h.o	PROPN
gujaf-184	320	4	.	.	PROPN
gujaf-184	320	5	,	,	PUNCT
gujaf-184	320	6	musa	musa	PROPN
gujaf-184	320	7	,	,	PUNCT
gujaf-184	320	8	s	s	PROPN
gujaf-184	320	9	&	&	CCONJ
gujaf-184	320	10	gold	gold	NOUN
gujaf-184	320	11	,	,	PUNCT
gujaf-184	320	12	n.o	n.o	PROPN
gujaf-184	320	13	(	(	PUNCT
gujaf-184	320	14	2020	2020	NUM
gujaf-184	320	15	)	)	PUNCT
gujaf-184	320	16	.	.	PUNCT
gujaf-184	321	1	audit	audit	NOUN
gujaf-184	321	2	committee	committee	PROPN
gujaf-184	321	3	attributes	attribute	NOUN
gujaf-184	321	4	and	and	CCONJ
gujaf-184	321	5	timeliness	timeliness	NOUN
gujaf-184	321	6	of	of	ADP
gujaf-184	321	7	corporate	corporate	ADJ
gujaf-184	321	8	financial	financial	ADJ
gujaf-184	321	9	reporting	reporting	NOUN
gujaf-184	321	10	in	in	ADP
gujaf-184	321	11	nigeria	nigeria	PROPN
gujaf-184	321	12	.	.	PUNCT
gujaf-184	322	1	audit	audit	NOUN
gujaf-184	322	2	,	,	PUNCT
gujaf-184	322	3	analysis	analysis	NOUN
gujaf-184	322	4	and	and	CCONJ
gujaf-184	322	5	control	control	NOUN
gujaf-184	322	6	,	,	PUNCT
gujaf-184	322	7	accounting	accounting	NOUN
gujaf-184	322	8	and	and	CCONJ
gujaf-184	322	9	finance	finance	NOUN
gujaf-184	322	10	,	,	PUNCT
gujaf-184	322	11	2	2	NUM
gujaf-184	322	12	(	(	PUNCT
gujaf-184	322	13	88	88	NUM
gujaf-184	322	14	)	)	PUNCT
gujaf-184	322	15	,	,	PUNCT
gujaf-184	322	16	114	114	NUM
gujaf-184	322	17	-	-	SYM
gujaf-184	322	18	124	124	NUM
gujaf-184	322	19	.	.	PUNCT
gujaf-184	323	1	https://doi.org/10.33146/2307-9878-2020-29880-114-124	https://doi.org/10.33146/2307-9878-2020-29880-114-124	PROPN
gujaf-184	323	2	.	.	PUNCT
gujaf-184	323	3	akeju	akeju	PROPN
gujaf-184	323	4	,	,	PUNCT
gujaf-184	323	5	j.	j.	PROPN
gujaf-184	323	6	b.	b.	PROPN
gujaf-184	323	7	&	&	CCONJ
gujaf-184	323	8	babatunde	babatunde	PROPN
gujaf-184	323	9	,	,	PUNCT
gujaf-184	323	10	a.	a.	NOUN
gujaf-184	323	11	a.	a.	NOUN
gujaf-184	323	12	(	(	PUNCT
gujaf-184	323	13	2017	2017	NUM
gujaf-184	323	14	)	)	PUNCT
gujaf-184	323	15	.	.	PUNCT
gujaf-184	324	1	corporate	corporate	ADJ
gujaf-184	324	2	government	government	NOUN
gujaf-184	324	3	and	and	CCONJ
gujaf-184	324	4	financial	financial	ADJ
gujaf-184	324	5	reporting	reporting	NOUN
gujaf-184	324	6	quality	quality	NOUN
gujaf-184	324	7	in	in	ADP
gujaf-184	324	8	nigeria	nigeria	PROPN
gujaf-184	324	9	.	.	PUNCT
gujaf-184	325	1	international	international	ADJ
gujaf-184	325	2	journal	journal	PROPN
gujaf-184	325	3	of	of	ADP
gujaf-184	325	4	information	information	NOUN
gujaf-184	325	5	research	research	NOUN
gujaf-184	325	6	and	and	CCONJ
gujaf-184	325	7	review	review	NOUN
gujaf-184	325	8	.	.	PUNCT
gujaf-184	326	1	4	4	NUM
gujaf-184	326	2	(	(	PUNCT
gujaf-184	326	3	2	2	NUM
gujaf-184	326	4	)	)	PUNCT
gujaf-184	326	5	3749	3749	NUM
gujaf-184	326	6	-	-	SYM
gujaf-184	326	7	3753	3753	NUM
gujaf-184	326	8	.	.	PUNCT
gujaf-184	327	1	akinleye	akinleye	ADJ
gujaf-184	327	2	,	,	PUNCT
gujaf-184	327	3	g.	g.	PROPN
gujaf-184	327	4	t.	t.	PROPN
gujaf-184	327	5	&	&	CCONJ
gujaf-184	327	6	aduwo	aduwo	PROPN
gujaf-184	327	7	,	,	PUNCT
gujaf-184	327	8	o.	o.	NOUN
gujaf-184	327	9	o	o	PROPN
gujaf-184	327	10	(	(	PUNCT
gujaf-184	327	11	2019	2019	NUM
gujaf-184	327	12	)	)	PUNCT
gujaf-184	327	13	.	.	PUNCT
gujaf-184	328	1	effect	effect	NOUN
gujaf-184	328	2	of	of	ADP
gujaf-184	328	3	audit	audit	NOUN
gujaf-184	328	4	committee	committee	NOUN
gujaf-184	328	5	characteristics	characteristic	NOUN
gujaf-184	328	6	on	on	ADP
gujaf-184	328	7	the	the	DET
gujaf-184	328	8	timeliness	timeliness	NOUN
gujaf-184	328	9	of	of	ADP
gujaf-184	328	10	financial	financial	ADJ
gujaf-184	328	11	reporting	reporting	NOUN
gujaf-184	328	12	in	in	ADP
gujaf-184	328	13	nigeria	nigeria	PROPN
gujaf-184	328	14	.	.	PUNCT
gujaf-184	329	1	journal	journal	PROPN
gujaf-184	329	2	of	of	ADP
gujaf-184	329	3	economics	economic	NOUN
gujaf-184	329	4	,	,	PUNCT
gujaf-184	329	5	management	management	NOUN
gujaf-184	329	6	and	and	CCONJ
gujaf-184	329	7	trade	trade	NOUN
gujaf-184	329	8	,	,	PUNCT
gujaf-184	329	9	24	24	NUM
gujaf-184	329	10	(	(	PUNCT
gujaf-184	329	11	3	3	NUM
gujaf-184	329	12	)	)	PUNCT
gujaf-184	329	13	,	,	PUNCT
gujaf-184	329	14	1	1	NUM
gujaf-184	329	15	-	-	SYM
gujaf-184	329	16	10	10	NUM
gujaf-184	329	17	.	.	PUNCT
gujaf-184	330	1	almaqtari	almaqtari	PROPN
gujaf-184	330	2	,	,	PUNCT
gujaf-184	330	3	f.	f.	PROPN
gujaf-184	330	4	a.	a.	PROPN
gujaf-184	330	5	,	,	PUNCT
gujaf-184	330	6	farhan	farhan	PROPN
gujaf-184	330	7	,	,	PUNCT
gujaf-184	330	8	n.	n.	PROPN
gujaf-184	330	9	h.	h.	PROPN
gujaf-184	330	10	,	,	PUNCT
gujaf-184	330	11	al	al	PROPN
gujaf-184	330	12	-	-	PUNCT
gujaf-184	330	13	homaidi	homaidi	PROPN
gujaf-184	330	14	,	,	PUNCT
gujaf-184	330	15	e.	e.	PROPN
gujaf-184	330	16	a	a	PROPN
gujaf-184	330	17	&	&	CCONJ
gujaf-184	330	18	mishra	mishra	PROPN
gujaf-184	330	19	,	,	PUNCT
gujaf-184	330	20	n.	n.	PROPN
gujaf-184	330	21	(	(	PUNCT
gujaf-184	330	22	2020	2020	NUM
gujaf-184	330	23	)	)	PUNCT
gujaf-184	330	24	.	.	PUNCT
gujaf-184	331	1	an	an	DET
gujaf-184	331	2	empirical	empirical	ADJ
gujaf-184	331	3	evaluation	evaluation	NOUN
gujaf-184	331	4	of	of	ADP
gujaf-184	331	5	financial	financial	ADJ
gujaf-184	331	6	reporting	reporting	NOUN
gujaf-184	331	7	quality	quality	NOUN
gujaf-184	331	8	of	of	ADP
gujaf-184	331	9	the	the	DET
gujaf-184	331	10	indian	indian	ADJ
gujaf-184	331	11	gaap	gaap	PROPN
gujaf-184	331	12	and	and	CCONJ
gujaf-184	331	13	indian	indian	ADJ
gujaf-184	331	14	accounting	accounting	NOUN
gujaf-184	331	15	standards	standard	NOUN
gujaf-184	331	16	.	.	PUNCT
gujaf-184	332	1	international	international	ADJ
gujaf-184	332	2	journal	journal	PROPN
gujaf-184	332	3	of	of	ADP
gujaf-184	332	4	accounting	accounting	NOUN
gujaf-184	332	5	,	,	PUNCT
gujaf-184	332	6	auditing	auditing	NOUN
gujaf-184	332	7	and	and	CCONJ
gujaf-184	332	8	performance	performance	NOUN
gujaf-184	332	9	evaluation	evaluation	NOUN
gujaf-184	332	10	.	.	PUNCT
gujaf-184	333	1	alzoubi	alzoubi	PROPN
gujaf-184	333	2	,	,	PUNCT
gujaf-184	333	3	e.	e.	PROPN
gujaf-184	333	4	s.	s.	PROPN
gujaf-184	333	5	s.	s.	PROPN
gujaf-184	333	6	(	(	PUNCT
gujaf-184	333	7	2014	2014	NUM
gujaf-184	333	8	)	)	PUNCT
gujaf-184	333	9	.	.	PUNCT
gujaf-184	334	1	board	board	NOUN
gujaf-184	334	2	characteristics	characteristic	NOUN
gujaf-184	334	3	and	and	CCONJ
gujaf-184	334	4	financial	financial	ADJ
gujaf-184	334	5	reporting	reporting	NOUN
gujaf-184	334	6	quality	quality	NOUN
gujaf-184	334	7	:	:	PUNCT
gujaf-184	334	8	evidence	evidence	NOUN
gujaf-184	334	9	from	from	ADP
gujaf-184	334	10	jordan	jordan	PROPN
gujaf-184	334	11	.	.	PUNCT
gujaf-184	335	1	corporate	corporate	ADJ
gujaf-184	335	2	ownership	ownership	NOUN
gujaf-184	335	3	and	and	CCONJ
gujaf-184	335	4	control	control	NOUN
gujaf-184	335	5	,	,	PUNCT
gujaf-184	335	6	11	11	NUM
gujaf-184	335	7	(	(	PUNCT
gujaf-184	335	8	3	3	NUM
gujaf-184	335	9	)	)	PUNCT
gujaf-184	335	10	,	,	PUNCT
gujaf-184	335	11	pp	pp	ADP
gujaf-184	335	12	8	8	NUM
gujaf-184	335	13	-	-	SYM
gujaf-184	335	14	29	29	NUM
gujaf-184	335	15	.	.	PUNCT
gujaf-184	336	1	amina	amina	PROPN
gujaf-184	336	2	,	,	PUNCT
gujaf-184	336	3	z.	z.	PROPN
gujaf-184	336	4	,	,	PUNCT
gujaf-184	336	5	hassouna	hassouna	PROPN
gujaf-184	336	6	,	,	PUNCT
gujaf-184	336	7	f.	f.	PROPN
gujaf-184	336	8	&	&	CCONJ
gujaf-184	336	9	moez	moez	PROPN
gujaf-184	336	10	,	,	PUNCT
gujaf-184	336	11	e.	e.	PROPN
gujaf-184	336	12	(	(	PUNCT
gujaf-184	336	13	2018	2018	NUM
gujaf-184	336	14	)	)	PUNCT
gujaf-184	336	15	.	.	PUNCT
gujaf-184	337	1	audit	audit	NOUN
gujaf-184	337	2	committee	committee	NOUN
gujaf-184	337	3	and	and	CCONJ
gujaf-184	337	4	discretionary	discretionary	ADJ
gujaf-184	337	5	loan	loan	NOUN
gujaf-184	337	6	loss	loss	NOUN
gujaf-184	337	7	provisions	provision	NOUN
gujaf-184	337	8	in	in	ADP
gujaf-184	337	9	tunisian	tunisian	ADJ
gujaf-184	337	10	commercial	commercial	ADJ
gujaf-184	337	11	banks	bank	NOUN
gujaf-184	337	12	.	.	PUNCT
gujaf-184	338	1	international	international	ADJ
gujaf-184	338	2	journal	journal	PROPN
gujaf-184	338	3	of	of	ADP
gujaf-184	338	4	economics	economic	NOUN
gujaf-184	338	5	and	and	CCONJ
gujaf-184	338	6	financial	financial	ADJ
gujaf-184	338	7	issues	issue	NOUN
gujaf-184	338	8	,	,	PUNCT
gujaf-184	338	9	8	8	NUM
gujaf-184	338	10	(	(	PUNCT
gujaf-184	338	11	2	2	NUM
gujaf-184	338	12	)	)	PUNCT
gujaf-184	338	13	,	,	PUNCT
gujaf-184	338	14	85	85	NUM
gujaf-184	338	15	-	-	SYM
gujaf-184	338	16	93	93	NUM
gujaf-184	338	17	asokan	asokan	ADJ
gujaf-184	338	18	.	.	PUNCT
gujaf-184	338	19	,	,	PUNCT
gujaf-184	338	20	a.	a.	PROPN
gujaf-184	338	21	cornelia	cornelia	PROPN
gujaf-184	338	22	.	.	PROPN
gujaf-184	338	23	,	,	PUNCT
gujaf-184	338	24	m	m	PROPN
gujaf-184	338	25	&	&	CCONJ
gujaf-184	338	26	iftekhar	iftekhar	PROPN
gujaf-184	338	27	,	,	PUNCT
gujaf-184	338	28	h	h	NOUN
gujaf-184	338	29	(	(	PUNCT
gujaf-184	338	30	2007	2007	NUM
gujaf-184	338	31	)	)	PUNCT
gujaf-184	338	32	.	.	PUNCT
gujaf-184	339	1	the	the	DET
gujaf-184	339	2	use	use	NOUN
gujaf-184	339	3	of	of	ADP
gujaf-184	339	4	loan	loan	NOUN
gujaf-184	339	5	loss	loss	NOUN
gujaf-184	339	6	provisions	provision	NOUN
gujaf-184	339	7	for	for	ADP
gujaf-184	339	8	capital	capital	NOUN
gujaf-184	339	9	management	management	NOUN
gujaf-184	339	10	,	,	PUNCT
gujaf-184	339	11	earnings	earning	NOUN
gujaf-184	339	12	management	management	NOUN
gujaf-184	339	13	and	and	CCONJ
gujaf-184	339	14	signaling	signal	VERB
gujaf-184	339	15	by	by	ADP
gujaf-184	339	16	australian	australian	ADJ
gujaf-184	339	17	banks	bank	NOUN
gujaf-184	339	18	.	.	PUNCT
gujaf-184	340	1	ssrn	ssrn	PROPN
gujaf-184	340	2	electronic	electronic	ADJ
gujaf-184	340	3	journal	journal	NOUN
gujaf-184	340	4	.	.	PUNCT
gujaf-184	341	1	doi	doi	NOUN
gujaf-184	341	2	:	:	PUNCT
gujaf-184	341	3	10.2139	10.2139	NUM
gujaf-184	341	4	/	/	SYM
gujaf-184	341	5	ssrn.1019949	ssrn.1019949	PROPN
gujaf-184	341	6	bajra	bajra	PROPN
gujaf-184	341	7	,	,	PUNCT
gujaf-184	341	8	u	u	NOUN
gujaf-184	341	9	&	&	CCONJ
gujaf-184	341	10	cadez	cadez	PROPN
gujaf-184	341	11	,	,	PUNCT
gujaf-184	341	12	s	s	X
gujaf-184	341	13	(	(	PUNCT
gujaf-184	341	14	2017	2017	NUM
gujaf-184	341	15	)	)	PUNCT
gujaf-184	341	16	.	.	PUNCT
gujaf-184	342	1	audit	audit	NOUN
gujaf-184	342	2	committees	committee	NOUN
gujaf-184	342	3	and	and	CCONJ
gujaf-184	342	4	financial	financial	ADJ
gujaf-184	342	5	reporting	reporting	NOUN
gujaf-184	342	6	quality	quality	NOUN
gujaf-184	342	7	:	:	PUNCT
gujaf-184	342	8	the	the	DET
gujaf-184	342	9	8th	8th	ADJ
gujaf-184	342	10	eu	eu	PROPN
gujaf-184	342	11	company	company	NOUN
gujaf-184	342	12	law	law	NOUN
gujaf-184	342	13	directive	directive	NOUN
gujaf-184	342	14	perspective	perspective	NOUN
gujaf-184	342	15	.	.	PUNCT
gujaf-184	343	1	economic	economic	ADJ
gujaf-184	343	2	systems	system	NOUN
gujaf-184	343	3	.	.	PUNCT
gujaf-184	344	1	https://doi.org/10.1016/j.ecosys.2012.03.002	https://doi.org/10.1016/j.ecosys.2012.03.002	NOUN
gujaf-184	344	2	.	.	PUNCT
gujaf-184	344	3	baron	baron	PROPN
gujaf-184	344	4	,	,	PUNCT
gujaf-184	344	5	r.	r.	PROPN
gujaf-184	344	6	and	and	CCONJ
gujaf-184	344	7	kenny	kenny	PROPN
gujaf-184	344	8	,	,	PUNCT
gujaf-184	344	9	d.	d.	PROPN
gujaf-184	344	10	(	(	PUNCT
gujaf-184	344	11	1986	1986	NUM
gujaf-184	344	12	)	)	PUNCT
gujaf-184	344	13	the	the	DET
gujaf-184	344	14	moderator	moderator	NOUN
gujaf-184	344	15	-	-	PUNCT
gujaf-184	344	16	mediator	mediator	NOUN
gujaf-184	344	17	variable	variable	ADJ
gujaf-184	344	18	distinction	distinction	NOUN
gujaf-184	344	19	in	in	ADP
gujaf-184	344	20	social	social	ADJ
gujaf-184	344	21	psychological	psychological	ADJ
gujaf-184	344	22	research	research	NOUN
gujaf-184	344	23	:	:	PUNCT
gujaf-184	344	24	conceptual	conceptual	ADJ
gujaf-184	344	25	,	,	PUNCT
gujaf-184	344	26	strategic	strategic	ADJ
gujaf-184	344	27	,	,	PUNCT
gujaf-184	344	28	and	and	CCONJ
gujaf-184	344	29	statistical	statistical	ADJ
gujaf-184	344	30	considerations	consideration	NOUN
gujaf-184	344	31	.	.	PUNCT
gujaf-184	345	1	journal	journal	NOUN
gujaf-184	345	2	of	of	ADP
gujaf-184	345	3	personality	personality	NOUN
gujaf-184	345	4	and	and	CCONJ
gujaf-184	345	5	social	social	ADJ
gujaf-184	345	6	psychology	psychology	NOUN
gujaf-184	345	7	,	,	PUNCT
gujaf-184	345	8	51	51	NUM
gujaf-184	345	9	,	,	PUNCT
gujaf-184	345	10	1173	1173	NUM
gujaf-184	345	11	1182	1182	NUM
gujaf-184	345	12	.	.	PUNCT
gujaf-184	346	1	https://doi.org/10.1037/0022-3514.51.6.1173	https://doi.org/10.1037/0022-3514.51.6.1173	PROPN
gujaf-184	346	2	bradbury	bradbury	PROPN
gujaf-184	346	3	,	,	PUNCT
gujaf-184	346	4	m.	m.	NOUN
gujaf-184	346	5	,	,	PUNCT
gujaf-184	346	6	mak	mak	PROPN
gujaf-184	346	7	,	,	PUNCT
gujaf-184	346	8	y	y	PROPN
gujaf-184	346	9	&	&	CCONJ
gujaf-184	346	10	tan	tan	PROPN
gujaf-184	346	11	,	,	PUNCT
gujaf-184	346	12	s	s	PART
gujaf-184	346	13	(	(	PUNCT
gujaf-184	346	14	2006	2006	NUM
gujaf-184	346	15	)	)	PUNCT
gujaf-184	346	16	.	.	PUNCT
gujaf-184	347	1	board	board	NOUN
gujaf-184	347	2	characteristics	characteristic	NOUN
gujaf-184	347	3	,	,	PUNCT
gujaf-184	347	4	audit	audit	NOUN
gujaf-184	347	5	committee	committee	NOUN
gujaf-184	347	6	characteristics	characteristic	NOUN
gujaf-184	347	7	and	and	CCONJ
gujaf-184	347	8	abnormal	abnormal	ADJ
gujaf-184	347	9	accruals	accrual	NOUN
gujaf-184	347	10	.	.	PUNCT
gujaf-184	348	1	pacific	pacific	PROPN
gujaf-184	348	2	accounting	accounting	PROPN
gujaf-184	348	3	review	review	PROPN
gujaf-184	348	4	,	,	PUNCT
gujaf-184	348	5	18	18	NUM
gujaf-184	348	6	,	,	PUNCT
gujaf-184	348	7	47	47	NUM
gujaf-184	348	8	68	68	NUM
gujaf-184	348	9	.	.	PUNCT
gujaf-184	349	1	buallay	buallay	NOUN
gujaf-184	349	2	,	,	PUNCT
gujaf-184	349	3	a	a	PRON
gujaf-184	349	4	&	&	CCONJ
gujaf-184	349	5	al	al	PROPN
gujaf-184	349	6	-	-	PUNCT
gujaf-184	349	7	ajmi	ajmi	PROPN
gujaf-184	349	8	,	,	PUNCT
gujaf-184	349	9	j	j	PROPN
gujaf-184	349	10	(	(	PUNCT
gujaf-184	349	11	2019	2019	NUM
gujaf-184	349	12	)	)	PUNCT
gujaf-184	349	13	.	.	PUNCT
gujaf-184	350	1	the	the	DET
gujaf-184	350	2	role	role	NOUN
gujaf-184	350	3	of	of	ADP
gujaf-184	350	4	audit	audit	NOUN
gujaf-184	350	5	committee	committee	NOUN
gujaf-184	350	6	attributes	attribute	VERB
gujaf-184	350	7	in	in	ADP
gujaf-184	350	8	corporate	corporate	ADJ
gujaf-184	350	9	sustainability	sustainability	NOUN
gujaf-184	350	10	reporting	reporting	NOUN
gujaf-184	350	11	:	:	PUNCT
gujaf-184	350	12	evidence	evidence	NOUN
gujaf-184	350	13	from	from	ADP
gujaf-184	350	14	banks	bank	NOUN
gujaf-184	350	15	in	in	ADP
gujaf-184	350	16	the	the	DET
gujaf-184	350	17	gulf	gulf	PROPN
gujaf-184	350	18	cooperation	cooperation	PROPN
gujaf-184	350	19	council	council	PROPN
gujaf-184	350	20	.	.	PUNCT
gujaf-184	351	1	journal	journal	PROPN
gujaf-184	351	2	of	of	ADP
gujaf-184	351	3	applied	apply	VERB
gujaf-184	351	4	accounting	accounting	NOUN
gujaf-184	351	5	research	research	NOUN
gujaf-184	351	6	.	.	PUNCT
gujaf-184	352	1	https://doi.org/10.1108/jaar-06-2018-0085	https://doi.org/10.1108/jaar-06-2018-0085	ADP
gujaf-184	352	2	gusau	gusau	PROPN
gujaf-184	352	3	journal	journal	PROPN
gujaf-184	352	4	of	of	ADP
gujaf-184	352	5	accounting	accounting	NOUN
gujaf-184	352	6	and	and	CCONJ
gujaf-184	352	7	finance	finance	NOUN
gujaf-184	352	8	,	,	PUNCT
gujaf-184	352	9	vol	vol	NOUN
gujaf-184	352	10	.	.	PROPN
gujaf-184	352	11	3	3	NUM
gujaf-184	352	12	,	,	PUNCT
gujaf-184	352	13	issue	issue	NOUN
gujaf-184	352	14	3	3	NUM
gujaf-184	352	15	,	,	PUNCT
gujaf-184	352	16	october	october	PROPN
gujaf-184	352	17	,	,	PUNCT
gujaf-184	352	18	2022	2022	NUM
gujaf-184	352	19	135	135	NUM
gujaf-184	352	20	cadbury	cadbury	PROPN
gujaf-184	352	21	committee	committee	NOUN
gujaf-184	352	22	(	(	PUNCT
gujaf-184	352	23	2002	2002	NUM
gujaf-184	352	24	)	)	PUNCT
gujaf-184	352	25	.	.	PUNCT
gujaf-184	353	1	the	the	DET
gujaf-184	353	2	financial	financial	ADJ
gujaf-184	353	3	aspects	aspect	NOUN
gujaf-184	353	4	of	of	ADP
gujaf-184	353	5	corporate	corporate	ADJ
gujaf-184	353	6	governance	governance	NOUN
gujaf-184	353	7	compliance	compliance	NOUN
gujaf-184	353	8	with	with	ADP
gujaf-184	353	9	the	the	DET
gujaf-184	353	10	code	code	NOUN
gujaf-184	353	11	of	of	ADP
gujaf-184	353	12	best	good	ADJ
gujaf-184	353	13	practice	practice	NOUN
gujaf-184	353	14	.	.	PUNCT
gujaf-184	354	1	london	london	PROPN
gujaf-184	354	2	:	:	PUNCT
gujaf-184	355	1	gee	gee	INTJ
gujaf-184	355	2	.	.	PUNCT
gujaf-184	356	1	cama	cama	PROPN
gujaf-184	356	2	(	(	PUNCT
gujaf-184	356	3	2020	2020	NUM
gujaf-184	356	4	)	)	PUNCT
gujaf-184	356	5	.	.	PUNCT
gujaf-184	357	1	companies	company	NOUN
gujaf-184	357	2	and	and	CCONJ
gujaf-184	357	3	allied	ally	VERB
gujaf-184	357	4	matters	matter	NOUN
gujaf-184	357	5	act	act	PROPN
gujaf-184	357	6	,	,	PUNCT
gujaf-184	357	7	2020	2020	NUM
gujaf-184	357	8	(	(	PUNCT
gujaf-184	357	9	amended	amend	VERB
gujaf-184	357	10	)	)	PUNCT
gujaf-184	357	11	.	.	PUNCT
gujaf-184	358	1	cbn	cbn	PROPN
gujaf-184	358	2	(	(	PUNCT
gujaf-184	358	3	2010	2010	NUM
gujaf-184	358	4	)	)	PUNCT
gujaf-184	358	5	.	.	PUNCT
gujaf-184	359	1	central	central	PROPN
gujaf-184	359	2	bank	bank	PROPN
gujaf-184	359	3	of	of	ADP
gujaf-184	359	4	nigeria	nigeria	PROPN
gujaf-184	359	5	prudential	prudential	PROPN
gujaf-184	359	6	guidelines	guidelines	PROPN
gujaf-184	359	7	.	.	PUNCT
gujaf-184	360	1	chang	chang	PROPN
gujaf-184	360	2	,	,	PUNCT
gujaf-184	360	3	r.	r.	PROPN
gujaf-184	360	4	,	,	PUNCT
gujaf-184	360	5	shen	shen	PROPN
gujaf-184	360	6	,	,	PUNCT
gujaf-184	360	7	w.	w.	PROPN
gujaf-184	360	8	&	&	CCONJ
gujaf-184	360	9	fang	fang	PROPN
gujaf-184	360	10	,	,	PUNCT
gujaf-184	360	11	c.	c.	NOUN
gujaf-184	360	12	(	(	PUNCT
gujaf-184	360	13	2008	2008	NUM
gujaf-184	360	14	)	)	PUNCT
gujaf-184	360	15	.	.	PUNCT
gujaf-184	361	1	discretionary	discretionary	ADJ
gujaf-184	361	2	loan	loan	NOUN
gujaf-184	361	3	loss	loss	NOUN
gujaf-184	361	4	provisions	provision	NOUN
gujaf-184	361	5	and	and	CCONJ
gujaf-184	361	6	earnings	earning	NOUN
gujaf-184	361	7	management	management	NOUN
gujaf-184	361	8	for	for	ADP
gujaf-184	361	9	the	the	DET
gujaf-184	361	10	banking	banking	NOUN
gujaf-184	361	11	industry	industry	NOUN
gujaf-184	361	12	.	.	PUNCT
gujaf-184	362	1	international	international	ADJ
gujaf-184	362	2	business	business	PROPN
gujaf-184	362	3	&	&	CCONJ
gujaf-184	362	4	economics	economics	PROPN
gujaf-184	362	5	research	research	PROPN
gujaf-184	362	6	journal	journal	NOUN
gujaf-184	362	7	,	,	PUNCT
gujaf-184	362	8	7	7	NUM
gujaf-184	362	9	(	(	PUNCT
gujaf-184	362	10	3	3	NUM
gujaf-184	362	11	)	)	PUNCT
gujaf-184	362	12	,	,	PUNCT
gujaf-184	362	13	pp	pp	ADP
gujaf-184	362	14	9	9	NUM
gujaf-184	362	15	20	20	NUM
gujaf-184	362	16	.	.	PUNCT
gujaf-184	363	1	chikwuani	chikwuani	PROPN
gujaf-184	363	2	,	,	PUNCT
gujaf-184	363	3	v.n	v.n	PROPN
gujaf-184	363	4	&	&	CCONJ
gujaf-184	363	5	ugwoke	ugwoke	PROPN
gujaf-184	363	6	,	,	PUNCT
gujaf-184	363	7	r.o	r.o	PROPN
gujaf-184	363	8	.	.	PROPN
gujaf-184	363	9	(	(	PUNCT
gujaf-184	363	10	2019	2019	NUM
gujaf-184	363	11	)	)	PUNCT
gujaf-184	363	12	.	.	PUNCT
gujaf-184	364	1	adequacy	adequacy	NOUN
gujaf-184	364	2	of	of	ADP
gujaf-184	364	3	financial	financial	ADJ
gujaf-184	364	4	reporting	reporting	NOUN
gujaf-184	364	5	quality	quality	NOUN
gujaf-184	364	6	of	of	ADP
gujaf-184	364	7	nigerian	nigerian	ADJ
gujaf-184	364	8	quoted	quote	VERB
gujaf-184	364	9	firms	firm	NOUN
gujaf-184	364	10	under	under	ADP
gujaf-184	364	11	ifrs	ifrs	NOUN
gujaf-184	364	12	adoption	adoption	NOUN
gujaf-184	364	13	.	.	PUNCT
gujaf-184	365	1	international	international	ADJ
gujaf-184	365	2	journal	journal	NOUN
gujaf-184	365	3	of	of	ADP
gujaf-184	365	4	mechanical	mechanical	ADJ
gujaf-184	365	5	engineering	engineering	NOUN
gujaf-184	365	6	and	and	CCONJ
gujaf-184	365	7	technology	technology	NOUN
gujaf-184	365	8	(	(	PUNCT
gujaf-184	365	9	ijmet	ijmet	NOUN
gujaf-184	365	10	)	)	PUNCT
gujaf-184	365	11	,	,	PUNCT
gujaf-184	365	12	10	10	NUM
gujaf-184	365	13	(	(	PUNCT
gujaf-184	365	14	8)	8)	NUM
gujaf-184	365	15	.	.	PUNCT
gujaf-184	365	16	davidson	davidson	PROPN
gujaf-184	365	17	,	,	PUNCT
gujaf-184	365	18	r.	r.	PROPN
gujaf-184	365	19	,	,	PUNCT
gujaf-184	365	20	goodwin	goodwin	PROPN
gujaf-184	365	21	-	-	PUNCT
gujaf-184	365	22	stewart	stewart	PROPN
gujaf-184	365	23	,	,	PUNCT
gujaf-184	365	24	j.	j.	PROPN
gujaf-184	365	25	&	&	CCONJ
gujaf-184	365	26	kent	kent	PROPN
gujaf-184	365	27	,	,	PUNCT
gujaf-184	365	28	p.	p.	PROPN
gujaf-184	365	29	(	(	PUNCT
gujaf-184	365	30	2005	2005	NUM
gujaf-184	365	31	)	)	PUNCT
gujaf-184	365	32	.	.	PUNCT
gujaf-184	366	1	internal	internal	ADJ
gujaf-184	366	2	governance	governance	NOUN
gujaf-184	366	3	structures	structure	NOUN
gujaf-184	366	4	and	and	CCONJ
gujaf-184	366	5	earnings	earning	NOUN
gujaf-184	366	6	management	management	NOUN
gujaf-184	366	7	.	.	PUNCT
gujaf-184	367	1	accounting	accounting	NOUN
gujaf-184	367	2	and	and	CCONJ
gujaf-184	367	3	finance	finance	NOUN
gujaf-184	367	4	.	.	PUNCT
gujaf-184	368	1	1	1	NUM
gujaf-184	368	2	-	-	SYM
gujaf-184	368	3	27	27	NUM
gujaf-184	368	4	.	.	PUNCT
gujaf-184	369	1	deaa	deaa	PROPN
gujaf-184	369	2	,	,	PUNCT
gujaf-184	369	3	a.	a.	PROPN
gujaf-184	369	4	s.	s.	PROPN
gujaf-184	369	5	,	,	PUNCT
gujaf-184	369	6	raneem	raneem	NOUN
gujaf-184	369	7	,	,	PUNCT
gujaf-184	369	8	m.	m.	NOUN
gujaf-184	369	9	s.	s.	PROPN
gujaf-184	369	10	&	&	CCONJ
gujaf-184	369	11	mohammad	mohammad	PROPN
gujaf-184	369	12	,	,	PUNCT
gujaf-184	369	13	h.	h.	PROPN
gujaf-184	369	14	a.	a.	PROPN
gujaf-184	369	15	(	(	PUNCT
gujaf-184	369	16	2019	2019	NUM
gujaf-184	369	17	)	)	PUNCT
gujaf-184	369	18	.	.	PUNCT
gujaf-184	370	1	cosmetic	cosmetic	ADJ
gujaf-184	370	2	accounting	accounting	NOUN
gujaf-184	370	3	practices	practice	NOUN
gujaf-184	370	4	among	among	ADP
gujaf-184	370	5	jordanian	jordanian	ADJ
gujaf-184	370	6	firms	firm	NOUN
gujaf-184	370	7	:	:	PUNCT
gujaf-184	370	8	the	the	DET
gujaf-184	370	9	role	role	NOUN
gujaf-184	370	10	of	of	ADP
gujaf-184	370	11	ownership	ownership	NOUN
gujaf-184	370	12	concentration	concentration	NOUN
gujaf-184	370	13	and	and	CCONJ
gujaf-184	370	14	political	political	ADJ
gujaf-184	370	15	influence	influence	NOUN
gujaf-184	370	16	,	,	PUNCT
gujaf-184	370	17	review	review	NOUN
gujaf-184	370	18	of	of	ADP
gujaf-184	370	19	applied	apply	VERB
gujaf-184	370	20	socioeconomic	socioeconomic	ADJ
gujaf-184	370	21	research	research	NOUN
gujaf-184	370	22	1	1	NUM
gujaf-184	370	23	(	(	PUNCT
gujaf-184	370	24	1	1	NUM
gujaf-184	370	25	)	)	PUNCT
gujaf-184	370	26	,	,	PUNCT
gujaf-184	370	27	18	18	NUM
gujaf-184	370	28	25	25	NUM
gujaf-184	370	29	.	.	PUNCT
gujaf-184	371	1	dhaliwal	dhaliwal	PROPN
gujaf-184	371	2	,	,	PUNCT
gujaf-184	371	3	d.s	d.s	PROPN
gujaf-184	371	4	.	.	PROPN
gujaf-184	371	5	,	,	PUNCT
gujaf-184	371	6	naiker	naiker	NOUN
gujaf-184	371	7	,	,	PUNCT
gujaf-184	371	8	v.	v.	PROPN
gujaf-184	371	9	&	&	CCONJ
gujaf-184	371	10	navissi	navissi	PROPN
gujaf-184	371	11	,	,	PUNCT
gujaf-184	371	12	f.	f.	PROPN
gujaf-184	371	13	(	(	PUNCT
gujaf-184	371	14	2008	2008	NUM
gujaf-184	371	15	)	)	PUNCT
gujaf-184	371	16	.	.	PUNCT
gujaf-184	372	1	audit	audit	NOUN
gujaf-184	372	2	committee	committee	PROPN
gujaf-184	372	3	financial	financial	ADJ
gujaf-184	372	4	expertise	expertise	NOUN
gujaf-184	372	5	,	,	PUNCT
gujaf-184	372	6	corporate	corporate	ADJ
gujaf-184	372	7	governance	governance	NOUN
gujaf-184	372	8	and	and	CCONJ
gujaf-184	372	9	accruals	accrual	NOUN
gujaf-184	372	10	quality	quality	NOUN
gujaf-184	372	11	:	:	PUNCT
gujaf-184	372	12	an	an	DET
gujaf-184	372	13	empirical	empirical	ADJ
gujaf-184	372	14	study	study	NOUN
gujaf-184	372	15	.	.	PUNCT
gujaf-184	373	1	revise	revise	VERB
gujaf-184	373	2	and	and	CCONJ
gujaf-184	373	3	resubmitted	resubmitte	VERB
gujaf-184	373	4	to	to	ADP
gujaf-184	373	5	contemporary	contemporary	ADJ
gujaf-184	373	6	accounting	accounting	NOUN
gujaf-184	373	7	research	research	NOUN
gujaf-184	373	8	diem	diem	NOUN
gujaf-184	373	9	,	,	PUNCT
gujaf-184	373	10	n.	n.	PROPN
gujaf-184	373	11	p.	p.	PROPN
gujaf-184	373	12	&	&	CCONJ
gujaf-184	373	13	anh	anh	PROPN
gujaf-184	373	14	t.	t.	PROPN
gujaf-184	373	15	h.	h.	PROPN
gujaf-184	373	16	(	(	PUNCT
gujaf-184	373	17	2021	2021	NUM
gujaf-184	373	18	)	)	PUNCT
gujaf-184	373	19	.	.	PUNCT
gujaf-184	374	1	relationship	relationship	NOUN
gujaf-184	374	2	between	between	ADP
gujaf-184	374	3	the	the	DET
gujaf-184	374	4	audit	audit	NOUN
gujaf-184	374	5	committee	committee	NOUN
gujaf-184	374	6	and	and	CCONJ
gujaf-184	374	7	earning	earn	VERB
gujaf-184	374	8	management	management	NOUN
gujaf-184	374	9	in	in	ADP
gujaf-184	374	10	listed	list	VERB
gujaf-184	374	11	companies	company	NOUN
gujaf-184	374	12	in	in	ADP
gujaf-184	374	13	vietnam	vietnam	PROPN
gujaf-184	374	14	.	.	PUNCT
gujaf-184	375	1	journal	journal	PROPN
gujaf-184	375	2	of	of	ADP
gujaf-184	375	3	asian	asian	ADJ
gujaf-184	375	4	finance	finance	NOUN
gujaf-184	375	5	,	,	PUNCT
gujaf-184	375	6	economics	economic	NOUN
gujaf-184	375	7	and	and	CCONJ
gujaf-184	375	8	business	business	NOUN
gujaf-184	375	9	,	,	PUNCT
gujaf-184	375	10	8	8	NUM
gujaf-184	375	11	(	(	PUNCT
gujaf-184	375	12	2	2	NUM
gujaf-184	375	13	)	)	PUNCT
gujaf-184	375	14	,	,	PUNCT
gujaf-184	375	15	135	135	NUM
gujaf-184	375	16	-	-	SYM
gujaf-184	375	17	142	142	NUM
gujaf-184	375	18	,	,	PUNCT
gujaf-184	375	19	ekanayake	ekanayake	NOUN
gujaf-184	375	20	,	,	PUNCT
gujaf-184	375	21	n.	n.	NOUN
gujaf-184	375	22	(	(	PUNCT
gujaf-184	375	23	2021	2021	NUM
gujaf-184	375	24	)	)	PUNCT
gujaf-184	375	25	.	.	PUNCT
gujaf-184	376	1	do	do	AUX
gujaf-184	376	2	commercial	commercial	ADJ
gujaf-184	376	3	banks	bank	NOUN
gujaf-184	376	4	use	use	VERB
gujaf-184	376	5	loan	loan	NOUN
gujaf-184	376	6	loss	loss	NOUN
gujaf-184	376	7	provisions	provision	NOUN
gujaf-184	376	8	to	to	PART
gujaf-184	376	9	smooth	smooth	VERB
gujaf-184	376	10	their	their	PRON
gujaf-184	376	11	income	income	NOUN
gujaf-184	376	12	?	?	PUNCT
gujaf-184	377	1	empirical	empirical	ADJ
gujaf-184	377	2	evidence	evidence	NOUN
gujaf-184	377	3	from	from	ADP
gujaf-184	377	4	sri	sri	PROPN
gujaf-184	377	5	lankan	lankan	ADJ
gujaf-184	377	6	commercial	commercial	ADJ
gujaf-184	377	7	banks	bank	NOUN
gujaf-184	377	8	.	.	PUNCT
gujaf-184	378	1	journal	journal	PROPN
gujaf-184	378	2	of	of	ADP
gujaf-184	378	3	finance	finance	NOUN
gujaf-184	378	4	and	and	CCONJ
gujaf-184	378	5	bank	bank	NOUN
gujaf-184	378	6	management	management	NOUN
gujaf-184	378	7	.	.	PUNCT
gujaf-184	379	1	https://doi.org/10.15640/jfbm.v3n1a15	https://doi.org/10.15640/jfbm.v3n1a15	PROPN
gujaf-184	380	1	enofe	enofe	ADJ
gujaf-184	380	2	,	,	PUNCT
gujaf-184	380	3	a.	a.	NOUN
gujaf-184	380	4	o.	o.	PROPN
gujaf-184	380	5	,	,	PUNCT
gujaf-184	380	6	iyafekhe	iyafekhe	ADJ
gujaf-184	380	7	,	,	PUNCT
gujaf-184	380	8	c.	c.	PROPN
gujaf-184	380	9	&	&	CCONJ
gujaf-184	380	10	eniola	eniola	PROPN
gujaf-184	380	11	,	,	PUNCT
gujaf-184	380	12	j.	j.	PROPN
gujaf-184	380	13	(	(	PUNCT
gujaf-184	380	14	2017	2017	NUM
gujaf-184	380	15	)	)	PUNCT
gujaf-184	380	16	.	.	PUNCT
gujaf-184	381	1	board	board	NOUN
gujaf-184	381	2	ethnicity	ethnicity	NOUN
gujaf-184	381	3	,	,	PUNCT
gujaf-184	381	4	gender	gender	NOUN
gujaf-184	381	5	diversity	diversity	NOUN
gujaf-184	381	6	and	and	CCONJ
gujaf-184	381	7	earnings	earning	NOUN
gujaf-184	381	8	management	management	NOUN
gujaf-184	381	9	:	:	PUNCT
gujaf-184	381	10	evidence	evidence	NOUN
gujaf-184	381	11	from	from	ADP
gujaf-184	381	12	quoted	quote	VERB
gujaf-184	381	13	firms	firm	NOUN
gujaf-184	381	14	in	in	ADP
gujaf-184	381	15	nigeria	nigeria	PROPN
gujaf-184	381	16	.	.	PUNCT
gujaf-184	382	1	international	international	ADJ
gujaf-184	382	2	journal	journal	PROPN
gujaf-184	382	3	of	of	ADP
gujaf-184	382	4	economics	economic	NOUN
gujaf-184	382	5	,	,	PUNCT
gujaf-184	382	6	commerce	commerce	NOUN
gujaf-184	382	7	and	and	CCONJ
gujaf-184	382	8	management	management	NOUN
gujaf-184	382	9	,	,	PUNCT
gujaf-184	382	10	6	6	NUM
gujaf-184	382	11	,	,	PUNCT
gujaf-184	382	12	78	78	NUM
gujaf-184	382	13	–	–	SYM
gujaf-184	382	14	90	90	NUM
gujaf-184	382	15	.	.	PUNCT
gujaf-184	383	1	enofe	enofe	ADJ
gujaf-184	383	2	,	,	PUNCT
gujaf-184	383	3	o.a	o.a	PROPN
gujaf-184	383	4	.	.	PROPN
gujaf-184	383	5	,	,	PUNCT
gujaf-184	383	6	mgbame	mgbame	PROPN
gujaf-184	383	7	,	,	PUNCT
gujaf-184	383	8	okolie	okolie	PROPN
gujaf-184	383	9	,	,	PUNCT
gujaf-184	383	10	e.	e.	PROPN
gujaf-184	383	11	c.	c.	PROPN
gujaf-184	383	12	&	&	CCONJ
gujaf-184	383	13	ezedonmi	ezedonmi	PROPN
gujaf-184	383	14	,	,	PUNCT
gujaf-184	383	15	j.	j.	PROPN
gujaf-184	383	16	(	(	PUNCT
gujaf-184	383	17	2014	2014	NUM
gujaf-184	383	18	)	)	PUNCT
gujaf-184	383	19	.	.	PUNCT
gujaf-184	384	1	audit	audit	NOUN
gujaf-184	384	2	firm	firm	ADJ
gujaf-184	384	3	characteristics	characteristic	NOUN
gujaf-184	384	4	and	and	CCONJ
gujaf-184	384	5	auditing	auditing	NOUN
gujaf-184	384	6	quality	quality	NOUN
gujaf-184	384	7	:	:	PUNCT
gujaf-184	384	8	the	the	DET
gujaf-184	384	9	nigerian	nigerian	ADJ
gujaf-184	384	10	experience	experience	NOUN
gujaf-184	384	11	.	.	PUNCT
gujaf-184	385	1	research	research	NOUN
gujaf-184	385	2	journal	journal	PROPN
gujaf-184	385	3	of	of	ADP
gujaf-184	385	4	finance	finance	NOUN
gujaf-184	385	5	and	and	CCONJ
gujaf-184	385	6	accounting	accounting	NOUN
gujaf-184	385	7	,	,	PUNCT
gujaf-184	385	8	5	5	NUM
gujaf-184	385	9	(	(	PUNCT
gujaf-184	385	10	6	6	NUM
gujaf-184	385	11	)	)	PUNCT
gujaf-184	385	12	,	,	PUNCT
gujaf-184	385	13	pp	pp	ADP
gujaf-184	385	14	12	12	NUM
gujaf-184	385	15	-	-	SYM
gujaf-184	385	16	19	19	NUM
gujaf-184	385	17	.	.	PUNCT
gujaf-184	385	18	eyenubo	eyenubo	PROPN
gujaf-184	385	19	,	,	PUNCT
gujaf-184	385	20	s.	s.	PROPN
gujaf-184	385	21	a.	a.	PROPN
gujaf-184	385	22	,	,	PUNCT
gujaf-184	385	23	mohammed	mohammed	PROPN
gujaf-184	385	24	,	,	PUNCT
gujaf-184	385	25	m.	m.	PROPN
gujaf-184	385	26	&	&	CCONJ
gujaf-184	385	27	ali	ali	PROPN
gujaf-184	385	28	,	,	PUNCT
gujaf-184	385	29	m.	m.	NOUN
gujaf-184	385	30	(	(	PUNCT
gujaf-184	385	31	2017	2017	NUM
gujaf-184	385	32	)	)	PUNCT
gujaf-184	385	33	.	.	PUNCT
gujaf-184	386	1	audit	audit	NOUN
gujaf-184	386	2	committee	committee	NOUN
gujaf-184	386	3	effectiveness	effectiveness	NOUN
gujaf-184	386	4	of	of	ADP
gujaf-184	386	5	financial	financial	ADJ
gujaf-184	386	6	reporting	reporting	NOUN
gujaf-184	386	7	quality	quality	NOUN
gujaf-184	386	8	in	in	ADP
gujaf-184	386	9	listed	list	VERB
gujaf-184	386	10	companies	company	NOUN
gujaf-184	386	11	in	in	ADP
gujaf-184	386	12	nigeria	nigeria	PROPN
gujaf-184	386	13	stock	stock	PROPN
gujaf-184	386	14	exchange	exchange	PROPN
gujaf-184	386	15	.	.	PUNCT
gujaf-184	387	1	international	international	ADJ
gujaf-184	387	2	journal	journal	PROPN
gujaf-184	387	3	of	of	ADP
gujaf-184	387	4	academic	academic	ADJ
gujaf-184	387	5	research	research	NOUN
gujaf-184	387	6	in	in	ADP
gujaf-184	387	7	business	business	NOUN
gujaf-184	387	8	and	and	CCONJ
gujaf-184	387	9	social	social	ADJ
gujaf-184	387	10	sciences	science	NOUN
gujaf-184	387	11	,	,	PUNCT
gujaf-184	387	12	7	7	NUM
gujaf-184	387	13	(	(	PUNCT
gujaf-184	387	14	6	6	NUM
gujaf-184	387	15	)	)	PUNCT
gujaf-184	387	16	,	,	PUNCT
gujaf-184	387	17	487	487	NUM
gujaf-184	387	18	-	-	SYM
gujaf-184	387	19	505	505	NUM
gujaf-184	387	20	.	.	PUNCT
gujaf-184	388	1	https://doi.org/10.6007/ijarbss/v7-i6/3006	https://doi.org/10.6007/ijarbss/v7-i6/3006	PROPN
gujaf-184	388	2	.	.	PUNCT
gujaf-184	388	3	eze	eze	PROPN
gujaf-184	388	4	,	,	PUNCT
gujaf-184	388	5	p	p	X
gujaf-184	388	6	,	,	PUNCT
gujaf-184	388	7	g.	g.	PROPN
gujaf-184	388	8	&	&	CCONJ
gujaf-184	388	9	nkak	nkak	PROPN
gujaf-184	388	10	,	,	PUNCT
gujaf-184	388	11	p.	p.	NOUN
gujaf-184	388	12	e	e	PROPN
gujaf-184	388	13	(	(	PUNCT
gujaf-184	388	14	2020	2020	NUM
gujaf-184	388	15	)	)	PUNCT
gujaf-184	388	16	.	.	PUNCT
gujaf-184	389	1	corporate	corporate	ADJ
gujaf-184	389	2	governance	governance	NOUN
gujaf-184	389	3	and	and	CCONJ
gujaf-184	389	4	timeliness	timeliness	NOUN
gujaf-184	389	5	of	of	ADP
gujaf-184	389	6	audited	audit	VERB
gujaf-184	389	7	reports	report	NOUN
gujaf-184	389	8	of	of	ADP
gujaf-184	389	9	quoted	quote	VERB
gujaf-184	389	10	companies	company	NOUN
gujaf-184	389	11	in	in	ADP
gujaf-184	389	12	nigeria	nigeria	PROPN
gujaf-184	389	13	.	.	PUNCT
gujaf-184	390	1	international	international	ADJ
gujaf-184	390	2	journal	journal	PROPN
gujaf-184	390	3	of	of	ADP
gujaf-184	390	4	business	business	NOUN
gujaf-184	390	5	and	and	CCONJ
gujaf-184	390	6	management	management	NOUN
gujaf-184	390	7	invention	invention	NOUN
gujaf-184	390	8	,	,	PUNCT
gujaf-184	390	9	9	9	NUM
gujaf-184	390	10	(	(	PUNCT
gujaf-184	390	11	1	1	NUM
gujaf-184	390	12	)	)	PUNCT
gujaf-184	390	13	,	,	PUNCT
gujaf-184	390	14	38	38	NUM
gujaf-184	390	15	-	-	SYM
gujaf-184	390	16	46	46	NUM
gujaf-184	390	17	.	.	PUNCT
gujaf-184	391	1	https://doi.org/10.6007/ijarbss/v7-i6/3006	https://doi.org/10.6007/ijarbss/v7-i6/3006	ADJ
gujaf-184	391	2	gusau	gusau	ADJ
gujaf-184	391	3	journal	journal	NOUN
gujaf-184	391	4	of	of	ADP
gujaf-184	391	5	accounting	accounting	NOUN
gujaf-184	391	6	and	and	CCONJ
gujaf-184	391	7	finance	finance	NOUN
gujaf-184	391	8	,	,	PUNCT
gujaf-184	391	9	vol	vol	NOUN
gujaf-184	391	10	.	.	PROPN
gujaf-184	391	11	3	3	NUM
gujaf-184	391	12	,	,	PUNCT
gujaf-184	391	13	issue	issue	NOUN
gujaf-184	391	14	3	3	NUM
gujaf-184	391	15	,	,	PUNCT
gujaf-184	391	16	october	october	PROPN
gujaf-184	391	17	,	,	PUNCT
gujaf-184	391	18	2022	2022	NUM
gujaf-184	391	19	136	136	NUM
gujaf-184	391	20	faozi	faozi	NOUN
gujaf-184	391	21	,	,	PUNCT
gujaf-184	391	22	a.a	a.a	PROPN
gujaf-184	391	23	.	.	PROPN
gujaf-184	391	24	,	,	PUNCT
gujaf-184	391	25	abdulwahid	abdulwahid	PROPN
gujaf-184	391	26	,	,	PUNCT
gujaf-184	391	27	a.h	a.h	PROPN
gujaf-184	391	28	.	.	PROPN
gujaf-184	391	29	,	,	PUNCT
gujaf-184	391	30	mohd	mohd	PROPN
gujaf-184	391	31	,	,	PUNCT
gujaf-184	391	32	s.	s.	PROPN
gujaf-184	391	33	&	&	CCONJ
gujaf-184	391	34	waleed	waleed	PROPN
gujaf-184	391	35	m.	m.	PROPN
gujaf-184	391	36	a.	a.	PROPN
gujaf-184	391	37	(	(	PUNCT
gujaf-184	391	38	2020	2020	NUM
gujaf-184	391	39	)	)	PUNCT
gujaf-184	391	40	.	.	PUNCT
gujaf-184	392	1	impact	impact	NOUN
gujaf-184	392	2	of	of	ADP
gujaf-184	392	3	corporate	corporate	ADJ
gujaf-184	392	4	governance	governance	NOUN
gujaf-184	392	5	mechanisms	mechanism	NOUN
gujaf-184	392	6	on	on	ADP
gujaf-184	392	7	financial	financial	ADJ
gujaf-184	392	8	reporting	reporting	NOUN
gujaf-184	392	9	quality	quality	NOUN
gujaf-184	392	10	:	:	PUNCT
gujaf-184	392	11	a	a	DET
gujaf-184	392	12	study	study	NOUN
gujaf-184	392	13	of	of	ADP
gujaf-184	392	14	indian	indian	ADJ
gujaf-184	392	15	gaap	gaap	PROPN
gujaf-184	392	16	and	and	CCONJ
gujaf-184	392	17	indian	indian	ADJ
gujaf-184	392	18	accounting	accounting	NOUN
gujaf-184	392	19	standards	standard	NOUN
gujaf-184	392	20	.	.	PUNCT
gujaf-184	393	1	problems	problem	NOUN
gujaf-184	393	2	and	and	CCONJ
gujaf-184	393	3	perspectives	perspective	NOUN
gujaf-184	393	4	in	in	ADP
gujaf-184	393	5	management	management	NOUN
gujaf-184	393	6	,	,	PUNCT
gujaf-184	393	7	18	18	NUM
gujaf-184	393	8	(	(	PUNCT
gujaf-184	393	9	4	4	NUM
gujaf-184	393	10	)	)	PUNCT
gujaf-184	393	11	,	,	PUNCT
gujaf-184	393	12	1	1	NUM
gujaf-184	393	13	-	-	SYM
gujaf-184	393	14	13	13	NUM
gujaf-184	393	15	.	.	PUNCT
gujaf-184	394	1	firnanti	firnanti	PROPN
gujaf-184	394	2	,	,	PUNCT
gujaf-184	394	3	f.	f.	PROPN
gujaf-184	394	4	&	&	CCONJ
gujaf-184	394	5	karmudiandri	karmudiandri	PROPN
gujaf-184	394	6	,	,	PUNCT
gujaf-184	394	7	a.	a.	NOUN
gujaf-184	394	8	(	(	PUNCT
gujaf-184	394	9	2020	2020	NUM
gujaf-184	394	10	)	)	PUNCT
gujaf-184	394	11	.	.	PUNCT
gujaf-184	395	1	corporate	corporate	ADJ
gujaf-184	395	2	governance	governance	NOUN
gujaf-184	395	3	and	and	CCONJ
gujaf-184	395	4	financial	financial	ADJ
gujaf-184	395	5	ratios	ratio	NOUN
gujaf-184	395	6	effect	effect	VERB
gujaf-184	395	7	on	on	ADP
gujaf-184	395	8	audit	audit	NOUN
gujaf-184	395	9	report	report	NOUN
gujaf-184	395	10	lag	lag	NOUN
gujaf-184	395	11	.	.	PUNCT
gujaf-184	396	1	accounting	accounting	NOUN
gujaf-184	396	2	and	and	CCONJ
gujaf-184	396	3	finance	finance	NOUN
gujaf-184	396	4	review	review	NOUN
gujaf-184	396	5	,	,	PUNCT
gujaf-184	396	6	5	5	NUM
gujaf-184	396	7	(	(	PUNCT
gujaf-184	396	8	1	1	NUM
gujaf-184	396	9	)	)	PUNCT
gujaf-184	396	10	,	,	PUNCT
gujaf-184	396	11	15	15	NUM
gujaf-184	396	12	-	-	SYM
gujaf-184	396	13	21	21	NUM
gujaf-184	396	14	.	.	PUNCT
gujaf-184	397	1	firth	firth	PROPN
gujaf-184	397	2	,	,	PUNCT
gujaf-184	397	3	m.	m.	NOUN
gujaf-184	397	4	,	,	PUNCT
gujaf-184	397	5	fung	fung	PROPN
gujaf-184	397	6	,	,	PUNCT
gujaf-184	397	7	p.	p.	PROPN
gujaf-184	397	8	&	&	CCONJ
gujaf-184	397	9	rui	rui	PROPN
gujaf-184	397	10	,	,	PUNCT
gujaf-184	397	11	o.	o.	PROPN
gujaf-184	397	12	(	(	PUNCT
gujaf-184	397	13	2007	2007	NUM
gujaf-184	397	14	)	)	PUNCT
gujaf-184	397	15	.	.	PUNCT
gujaf-184	398	1	ownership	ownership	NOUN
gujaf-184	398	2	,	,	PUNCT
gujaf-184	398	3	two	two	NUM
gujaf-184	398	4	-	-	PUNCT
gujaf-184	398	5	tier	tier	NOUN
gujaf-184	398	6	board	board	NOUN
gujaf-184	398	7	structure	structure	NOUN
gujaf-184	398	8	and	and	CCONJ
gujaf-184	398	9	the	the	DET
gujaf-184	398	10	informativeness	informativeness	NOUN
gujaf-184	398	11	of	of	ADP
gujaf-184	398	12	earnings	earning	NOUN
gujaf-184	398	13	:	:	PUNCT
gujaf-184	398	14	evidence	evidence	NOUN
gujaf-184	398	15	from	from	ADP
gujaf-184	398	16	china	china	PROPN
gujaf-184	398	17	.	.	PUNCT
gujaf-184	399	1	journal	journal	PROPN
gujaf-184	399	2	of	of	ADP
gujaf-184	399	3	accounting	accounting	NOUN
gujaf-184	399	4	and	and	CCONJ
gujaf-184	399	5	public	public	ADJ
gujaf-184	399	6	policy	policy	NOUN
gujaf-184	399	7	,	,	PUNCT
gujaf-184	399	8	26	26	NUM
gujaf-184	399	9	(	(	PUNCT
gujaf-184	399	10	4	4	NUM
gujaf-184	399	11	)	)	PUNCT
gujaf-184	399	12	,	,	PUNCT
gujaf-184	399	13	463	463	NUM
gujaf-184	399	14	-	-	SYM
gujaf-184	399	15	496	496	NUM
gujaf-184	399	16	.	.	PUNCT
gujaf-184	400	1	ghasemi	ghasemi	PROPN
gujaf-184	400	2	,	,	PUNCT
gujaf-184	400	3	a.	a.	PROPN
gujaf-184	400	4	&	&	CCONJ
gujaf-184	400	5	zahediasl	zahediasl	PROPN
gujaf-184	400	6	,	,	PUNCT
gujaf-184	400	7	s.	s.	PROPN
gujaf-184	400	8	(	(	PUNCT
gujaf-184	400	9	2012	2012	NUM
gujaf-184	400	10	)	)	PUNCT
gujaf-184	400	11	.	.	PUNCT
gujaf-184	401	1	normality	normality	NOUN
gujaf-184	401	2	tests	test	NOUN
gujaf-184	401	3	for	for	ADP
gujaf-184	401	4	statistical	statistical	ADJ
gujaf-184	401	5	analysis	analysis	NOUN
gujaf-184	401	6	:	:	PUNCT
gujaf-184	401	7	a	a	DET
gujaf-184	401	8	guide	guide	NOUN
gujaf-184	401	9	for	for	ADP
gujaf-184	401	10	non	non	ADJ
gujaf-184	401	11	-	-	ADJ
gujaf-184	401	12	statisticians	statistician	NOUN
gujaf-184	401	13	.	.	PUNCT
gujaf-184	402	1	international	international	ADJ
gujaf-184	402	2	journal	journal	PROPN
gujaf-184	402	3	of	of	ADP
gujaf-184	402	4	endocrinology	endocrinology	NOUN
gujaf-184	402	5	and	and	CCONJ
gujaf-184	402	6	metabolism	metabolism	NOUN
gujaf-184	402	7	,	,	PUNCT
gujaf-184	402	8	10	10	NUM
gujaf-184	402	9	(	(	PUNCT
gujaf-184	402	10	2	2	NUM
gujaf-184	402	11	)	)	PUNCT
gujaf-184	402	12	,	,	PUNCT
gujaf-184	402	13	486–489	486–489	NUM
gujaf-184	402	14	.	.	PUNCT
gujaf-184	403	1	gujarati	gujarati	PROPN
gujaf-184	403	2	,	,	PUNCT
gujaf-184	403	3	d.	d.	PROPN
gujaf-184	403	4	n.	n.	PROPN
gujaf-184	403	5	(	(	PUNCT
gujaf-184	403	6	2004	2004	NUM
gujaf-184	403	7	)	)	PUNCT
gujaf-184	403	8	.	.	PUNCT
gujaf-184	404	1	basic	basic	ADJ
gujaf-184	404	2	econometrics	econometric	NOUN
gujaf-184	404	3	.	.	PUNCT
gujaf-184	405	1	basic	basic	ADJ
gujaf-184	405	2	econometrics	econometric	NOUN
gujaf-184	405	3	:	:	PUNCT
gujaf-184	405	4	vol	vol	NOUN
gujaf-184	405	5	.	.	PROPN
gujaf-184	405	6	4	4	NUM
gujaf-184	405	7	.	.	X
gujaf-184	405	8	hamdan	hamdan	PROPN
gujaf-184	405	9	,	,	PUNCT
gujaf-184	405	10	m.	m.	NOUN
gujaf-184	405	11	a.	a.	PROPN
gujaf-184	405	12	&	&	CCONJ
gujaf-184	405	13	abdalmuttaleb	abdalmuttaleb	PROPN
gujaf-184	405	14	,	,	PUNCT
gujaf-184	405	15	a.	a.	NOUN
gujaf-184	405	16	(	(	PUNCT
gujaf-184	405	17	2013	2013	NUM
gujaf-184	405	18	)	)	PUNCT
gujaf-184	405	19	.	.	PUNCT
gujaf-184	406	1	the	the	DET
gujaf-184	406	2	audit	audit	NOUN
gujaf-184	406	3	committee	committee	NOUN
gujaf-184	406	4	characteristics	characteristic	NOUN
gujaf-184	406	5	and	and	CCONJ
gujaf-184	406	6	earnings	earning	NOUN
gujaf-184	406	7	quality	quality	NOUN
gujaf-184	406	8	:	:	PUNCT
gujaf-184	406	9	evidence	evidence	NOUN
gujaf-184	406	10	from	from	ADP
gujaf-184	406	11	jordan	jordan	PROPN
gujaf-184	406	12	.	.	PUNCT
gujaf-184	407	1	business	business	NOUN
gujaf-184	407	2	and	and	CCONJ
gujaf-184	407	3	finance	finance	PROPN
gujaf-184	407	4	journal	journal	NOUN
gujaf-184	407	5	australasian	australasian	ADJ
gujaf-184	407	6	accounting	accounting	NOUN
gujaf-184	407	7	,	,	PUNCT
gujaf-184	407	8	https://doi.org/10.14453/aabfj.v7i4.5	https://doi.org/10.14453/aabfj.v7i4.5	PROPN
gujaf-184	407	9	hussaini	hussaini	PROPN
gujaf-184	407	10	,	,	PUNCT
gujaf-184	407	11	b.	b.	PROPN
gujaf-184	407	12	&	&	CCONJ
gujaf-184	407	13	gugong	gugong	PROPN
gujaf-184	407	14	,	,	PUNCT
gujaf-184	407	15	k.	k.	PROPN
gujaf-184	407	16	b.	b.	PROPN
gujaf-184	407	17	(	(	PUNCT
gujaf-184	407	18	2015	2015	NUM
gujaf-184	407	19	)	)	PUNCT
gujaf-184	407	20	audit	audit	NOUN
gujaf-184	407	21	committee	committee	NOUN
gujaf-184	407	22	characteristics	characteristic	NOUN
gujaf-184	407	23	and	and	CCONJ
gujaf-184	407	24	earnings	earning	NOUN
gujaf-184	407	25	quality	quality	NOUN
gujaf-184	407	26	of	of	ADP
gujaf-184	407	27	listed	list	VERB
gujaf-184	407	28	food	food	NOUN
gujaf-184	407	29	and	and	CCONJ
gujaf-184	407	30	beverages	beverage	NOUN
gujaf-184	407	31	firms	firm	NOUN
gujaf-184	407	32	in	in	ADP
gujaf-184	407	33	nigeria	nigeria	PROPN
gujaf-184	407	34	.	.	PUNCT
gujaf-184	408	1	international	international	ADJ
gujaf-184	408	2	journal	journal	PROPN
gujaf-184	408	3	of	of	ADP
gujaf-184	408	4	accounting	accounting	NOUN
gujaf-184	408	5	,	,	PUNCT
gujaf-184	408	6	auditing	auditing	NOUN
gujaf-184	408	7	and	and	CCONJ
gujaf-184	408	8	taxation	taxation	NOUN
gujaf-184	408	9	,	,	PUNCT
gujaf-184	408	10	2	2	NUM
gujaf-184	408	11	(	(	PUNCT
gujaf-184	408	12	8)	8)	NUM
gujaf-184	408	13	,	,	PUNCT
gujaf-184	408	14	216	216	NUM
gujaf-184	408	15	-	-	SYM
gujaf-184	408	16	22	22	NUM
gujaf-184	408	17	.	.	PUNCT
gujaf-184	409	1	ibrahim	ibrahim	PROPN
gujaf-184	409	2	,	,	PUNCT
gujaf-184	409	3	m.	m.	PROPN
gujaf-184	409	4	f.	f.	PROPN
gujaf-184	409	5	,	,	PUNCT
gujaf-184	409	6	alkasim	alkasim	PROPN
gujaf-184	409	7	,	,	PUNCT
gujaf-184	409	8	a.	a.	NOUN
gujaf-184	409	9	,	,	PUNCT
gujaf-184	409	10	udoh	udoh	PROPN
gujaf-184	409	11	,	,	PUNCT
gujaf-184	409	12	e.	e.	PROPN
gujaf-184	409	13	m.	m.	PROPN
gujaf-184	409	14	&	&	CCONJ
gujaf-184	409	15	onipe	onipe	PROPN
gujaf-184	409	16	,	,	PUNCT
gujaf-184	409	17	a.	a.	NOUN
gujaf-184	409	18	y.	y.	PROPN
gujaf-184	409	19	(	(	PUNCT
gujaf-184	409	20	2019	2019	NUM
gujaf-184	409	21	)	)	PUNCT
gujaf-184	409	22	.	.	PUNCT
gujaf-184	410	1	audit	audit	NOUN
gujaf-184	410	2	committee	committee	PROPN
gujaf-184	410	3	and	and	CCONJ
gujaf-184	410	4	earnings	earning	NOUN
gujaf-184	410	5	management	management	NOUN
gujaf-184	410	6	of	of	ADP
gujaf-184	410	7	listed	list	VERB
gujaf-184	410	8	deposit	deposit	NOUN
gujaf-184	410	9	money	money	NOUN
gujaf-184	410	10	banks	bank	NOUN
gujaf-184	410	11	in	in	ADP
gujaf-184	410	12	nigeria	nigeria	PROPN
gujaf-184	410	13	.	.	PUNCT
gujaf-184	411	1	research	research	NOUN
gujaf-184	411	2	journal	journal	PROPN
gujaf-184	411	3	of	of	ADP
gujaf-184	411	4	finance	finance	NOUN
gujaf-184	411	5	and	and	CCONJ
gujaf-184	411	6	accounting	accounting	NOUN
gujaf-184	411	7	,	,	PUNCT
gujaf-184	411	8	10	10	NUM
gujaf-184	411	9	(	(	PUNCT
gujaf-184	411	10	16	16	NUM
gujaf-184	411	11	)	)	PUNCT
gujaf-184	411	12	.	.	PUNCT
gujaf-184	412	1	junaidu	junaidu	PROPN
gujaf-184	412	2	k.	k.	PROPN
gujaf-184	412	3	&	&	CCONJ
gujaf-184	412	4	saheed	sahee	VERB
gujaf-184	412	5	a.	a.	NOUN
gujaf-184	412	6	(	(	PUNCT
gujaf-184	412	7	2014	2014	NUM
gujaf-184	412	8	)	)	PUNCT
gujaf-184	412	9	.	.	PUNCT
gujaf-184	413	1	corporate	corporate	ADJ
gujaf-184	413	2	governance	governance	NOUN
gujaf-184	413	3	and	and	CCONJ
gujaf-184	413	4	earnings	earning	NOUN
gujaf-184	413	5	management	management	NOUN
gujaf-184	413	6	:	:	PUNCT
gujaf-184	413	7	an	an	DET
gujaf-184	413	8	empirical	empirical	ADJ
gujaf-184	413	9	analysis	analysis	NOUN
gujaf-184	413	10	of	of	ADP
gujaf-184	413	11	firms	firm	NOUN
gujaf-184	413	12	in	in	ADP
gujaf-184	413	13	petroleum	petroleum	NOUN
gujaf-184	413	14	and	and	CCONJ
gujaf-184	413	15	petroleum	petroleum	NOUN
gujaf-184	413	16	products	product	NOUN
gujaf-184	413	17	distributors	distributor	NOUN
gujaf-184	413	18	in	in	ADP
gujaf-184	413	19	nigeria	nigeria	PROPN
gujaf-184	413	20	.	.	PUNCT
gujaf-184	414	1	kantudu	kantudu	PROPN
gujaf-184	414	2	,	,	PUNCT
gujaf-184	414	3	a.s	a.s	PROPN
gujaf-184	414	4	.	.	PROPN
gujaf-184	414	5	&	&	CCONJ
gujaf-184	414	6	samaila	samaila	PROPN
gujaf-184	414	7	,	,	PUNCT
gujaf-184	414	8	i.	i.	PROPN
gujaf-184	414	9	a.	a.	PROPN
gujaf-184	414	10	(	(	PUNCT
gujaf-184	414	11	2015	2015	NUM
gujaf-184	414	12	)	)	PUNCT
gujaf-184	414	13	.	.	PUNCT
gujaf-184	415	1	board	board	NOUN
gujaf-184	415	2	characteristics	characteristic	NOUN
gujaf-184	415	3	,	,	PUNCT
gujaf-184	415	4	independent	independent	ADJ
gujaf-184	415	5	audit	audit	NOUN
gujaf-184	415	6	committee	committee	NOUN
gujaf-184	415	7	and	and	CCONJ
gujaf-184	415	8	financial	financial	ADJ
gujaf-184	415	9	reporting	reporting	NOUN
gujaf-184	415	10	quality	quality	NOUN
gujaf-184	415	11	of	of	ADP
gujaf-184	415	12	oil	oil	NOUN
gujaf-184	415	13	marketing	marketing	NOUN
gujaf-184	415	14	firms	firm	NOUN
gujaf-184	415	15	:	:	PUNCT
gujaf-184	415	16	evidence	evidence	NOUN
gujaf-184	415	17	from	from	ADP
gujaf-184	415	18	nigeria	nigeria	PROPN
gujaf-184	415	19	.	.	PUNCT
gujaf-184	416	1	journal	journal	PROPN
gujaf-184	416	2	of	of	ADP
gujaf-184	416	3	finance	finance	NOUN
gujaf-184	416	4	,	,	PUNCT
gujaf-184	416	5	accounting	accounting	NOUN
gujaf-184	416	6	and	and	CCONJ
gujaf-184	416	7	management	management	NOUN
gujaf-184	416	8	,	,	PUNCT
gujaf-184	416	9	6	6	NUM
gujaf-184	416	10	(	(	PUNCT
gujaf-184	416	11	2	2	NUM
gujaf-184	416	12	)	)	PUNCT
gujaf-184	416	13	,	,	PUNCT
gujaf-184	416	14	34	34	NUM
gujaf-184	416	15	50	50	NUM
gujaf-184	416	16	.	.	PUNCT
gujaf-184	417	1	kibiya	kibiya	PROPN
gujaf-184	417	2	,	,	PUNCT
gujaf-184	417	3	m.	m.	NOUN
gujaf-184	417	4	u.	u.	PROPN
gujaf-184	417	5	,	,	PUNCT
gujaf-184	417	6	ahmad	ahmad	PROPN
gujaf-184	417	7	,	,	PUNCT
gujaf-184	417	8	c.	c.	PROPN
gujaf-184	417	9	a.	a.	PROPN
gujaf-184	417	10	&	&	CCONJ
gujaf-184	417	11	amran	amran	PROPN
gujaf-184	417	12	,	,	PUNCT
gujaf-184	417	13	n.	n.	NOUN
gujaf-184	417	14	a.	a.	PROPN
gujaf-184	418	1	(	(	PUNCT
gujaf-184	418	2	2016	2016	NUM
gujaf-184	418	3	)	)	PUNCT
gujaf-184	418	4	.	.	PUNCT
gujaf-184	419	1	audit	audit	NOUN
gujaf-184	419	2	committee	committee	NOUN
gujaf-184	419	3	independence	independence	NOUN
gujaf-184	419	4	,	,	PUNCT
gujaf-184	419	5	financial	financial	ADJ
gujaf-184	419	6	expertise	expertise	NOUN
gujaf-184	419	7	,	,	PUNCT
gujaf-184	419	8	share	share	VERB
gujaf-184	419	9	ownership	ownership	NOUN
gujaf-184	419	10	and	and	CCONJ
gujaf-184	419	11	financial	financial	ADJ
gujaf-184	419	12	reporting	reporting	NOUN
gujaf-184	419	13	quality	quality	NOUN
gujaf-184	419	14	:	:	PUNCT
gujaf-184	419	15	further	further	ADJ
gujaf-184	419	16	evidence	evidence	NOUN
gujaf-184	419	17	from	from	ADP
gujaf-184	419	18	nigeria	nigeria	PROPN
gujaf-184	419	19	.	.	PUNCT
gujaf-184	420	1	international	international	ADJ
gujaf-184	420	2	journal	journal	PROPN
gujaf-184	420	3	of	of	ADP
gujaf-184	420	4	economics	economic	NOUN
gujaf-184	420	5	and	and	CCONJ
gujaf-184	420	6	financial	financial	ADJ
gujaf-184	420	7	issues	issue	NOUN
gujaf-184	420	8	,	,	PUNCT
gujaf-184	420	9	6	6	NUM
gujaf-184	420	10	(	(	PUNCT
gujaf-184	420	11	7	7	NUM
gujaf-184	420	12	)	)	PUNCT
gujaf-184	420	13	,	,	PUNCT
gujaf-184	420	14	125	125	NUM
gujaf-184	420	15	-	-	SYM
gujaf-184	420	16	131	131	NUM
gujaf-184	420	17	.	.	PUNCT
gujaf-184	421	1	mcnichols	mcnichols	PROPN
gujaf-184	421	2	,	,	PUNCT
gujaf-184	421	3	m.	m.	PROPN
gujaf-184	421	4	f.	f.	PROPN
gujaf-184	421	5	&	&	CCONJ
gujaf-184	421	6	wilson	wilson	PROPN
gujaf-184	421	7	,	,	PUNCT
gujaf-184	421	8	g.	g.	PROPN
gujaf-184	421	9	f.	f.	PROPN
gujaf-184	421	10	(	(	PUNCT
gujaf-184	421	11	1988	1988	NUM
gujaf-184	421	12	)	)	PUNCT
gujaf-184	421	13	.	.	PUNCT
gujaf-184	422	1	evidence	evidence	NOUN
gujaf-184	422	2	of	of	ADP
gujaf-184	422	3	earnings	earning	NOUN
gujaf-184	422	4	management	management	NOUN
gujaf-184	422	5	from	from	ADP
gujaf-184	422	6	the	the	DET
gujaf-184	422	7	provision	provision	NOUN
gujaf-184	422	8	for	for	ADP
gujaf-184	422	9	bad	bad	ADJ
gujaf-184	422	10	debts	debt	NOUN
gujaf-184	422	11	.	.	PUNCT
gujaf-184	423	1	journal	journal	NOUN
gujaf-184	423	2	of	of	ADP
gujaf-184	423	3	accounting	accounting	NOUN
gujaf-184	423	4	research	research	NOUN
gujaf-184	423	5	,	,	PUNCT
gujaf-184	423	6	26	26	NUM
gujaf-184	423	7	,	,	PUNCT
gujaf-184	423	8	131	131	NUM
gujaf-184	423	9	mehdi	mehdi	NOUN
gujaf-184	423	10	,	,	PUNCT
gujaf-184	423	11	s.	s.	PROPN
gujaf-184	423	12	g.	g.	PROPN
gujaf-184	423	13	,	,	PUNCT
gujaf-184	423	14	yasser	yasser	PROPN
gujaf-184	423	15	,	,	PUNCT
gujaf-184	423	16	r.	r.	PROPN
gujaf-184	423	17	p.	p.	PROPN
gujaf-184	423	18	&	&	CCONJ
gujaf-184	423	19	ahmad	ahmad	PROPN
gujaf-184	423	20	,	,	PUNCT
gujaf-184	423	21	a.	a.	NOUN
gujaf-184	423	22	(	(	PUNCT
gujaf-184	423	23	2021	2021	NUM
gujaf-184	423	24	)	)	PUNCT
gujaf-184	423	25	.	.	PUNCT
gujaf-184	424	1	do	do	AUX
gujaf-184	424	2	audit	audit	NOUN
gujaf-184	424	3	committee	committee	NOUN
gujaf-184	424	4	characteristics	characteristic	NOUN
gujaf-184	424	5	improve	improve	VERB
gujaf-184	424	6	financial	financial	ADJ
gujaf-184	424	7	reporting	reporting	NOUN
gujaf-184	424	8	quality	quality	NOUN
gujaf-184	424	9	in	in	ADP
gujaf-184	424	10	emerging	emerge	VERB
gujaf-184	424	11	markets	market	NOUN
gujaf-184	424	12	?	?	PUNCT
gujaf-184	425	1	evidence	evidence	NOUN
gujaf-184	425	2	from	from	ADP
gujaf-184	425	3	iran	iran	PROPN
gujaf-184	425	4	.	.	PUNCT
gujaf-184	426	1	asian	asian	ADJ
gujaf-184	426	2	review	review	NOUN
gujaf-184	426	3	of	of	ADP
gujaf-184	426	4	accounting	accounting	NOUN
gujaf-184	426	5	,	,	PUNCT
gujaf-184	426	6	29	29	NUM
gujaf-184	426	7	(	(	PUNCT
gujaf-184	426	8	2	2	NUM
gujaf-184	426	9	)	)	PUNCT
gujaf-184	426	10	,	,	PUNCT
gujaf-184	426	11	251	251	NUM
gujaf-184	426	12	-	-	SYM
gujaf-184	426	13	267	267	NUM
gujaf-184	426	14	.	.	PUNCT
gujaf-184	427	1	https://www.emerald.com/insight/search?q=yasser%20rezaei%20pitenoei	https://www.emerald.com/insight/search?q=yasser%20rezaei%20pitenoei	PROPN
gujaf-184	428	1	https://www.emerald.com/insight/search?q=ahmad%20abdollahi	https://www.emerald.com/insight/search?q=ahmad%20abdollahi	NOUN
gujaf-184	428	2	https://www.emerald.com/insight/publication/issn/1321-7348	https://www.emerald.com/insight/publication/issn/1321-7348	PROPN
gujaf-184	428	3	gusau	gusau	ADJ
gujaf-184	428	4	journal	journal	NOUN
gujaf-184	428	5	of	of	ADP
gujaf-184	428	6	accounting	accounting	NOUN
gujaf-184	428	7	and	and	CCONJ
gujaf-184	428	8	finance	finance	NOUN
gujaf-184	428	9	,	,	PUNCT
gujaf-184	428	10	vol	vol	NOUN
gujaf-184	428	11	.	.	PROPN
gujaf-184	428	12	3	3	NUM
gujaf-184	428	13	,	,	PUNCT
gujaf-184	428	14	issue	issue	NOUN
gujaf-184	428	15	3	3	NUM
gujaf-184	428	16	,	,	PUNCT
gujaf-184	428	17	october	october	PROPN
gujaf-184	428	18	,	,	PUNCT
gujaf-184	428	19	2022	2022	NUM
gujaf-184	428	20	137	137	NUM
gujaf-184	428	21	mohammed	mohammed	PROPN
gujaf-184	428	22	,	,	PUNCT
gujaf-184	428	23	i.	i.	PROPN
gujaf-184	428	24	&	&	CCONJ
gujaf-184	428	25	dauda	dauda	PROPN
gujaf-184	428	26	,	,	PUNCT
gujaf-184	428	27	a	a	PRON
gujaf-184	428	28	(	(	PUNCT
gujaf-184	428	29	2019	2019	NUM
gujaf-184	428	30	)	)	PUNCT
gujaf-184	428	31	.	.	PUNCT
gujaf-184	429	1	board	board	NOUN
gujaf-184	429	2	attributes	attribute	NOUN
gujaf-184	429	3	and	and	CCONJ
gujaf-184	429	4	financial	financial	ADJ
gujaf-184	429	5	reporting	reporting	NOUN
gujaf-184	429	6	quality	quality	NOUN
gujaf-184	429	7	of	of	ADP
gujaf-184	429	8	listed	list	VERB
gujaf-184	429	9	deposit	deposit	NOUN
gujaf-184	429	10	money	money	NOUN
gujaf-184	429	11	banks	bank	NOUN
gujaf-184	429	12	in	in	ADP
gujaf-184	429	13	nigeria	nigeria	PROPN
gujaf-184	429	14	.	.	PUNCT
gujaf-184	430	1	international	international	ADJ
gujaf-184	430	2	journal	journal	PROPN
gujaf-184	430	3	of	of	ADP
gujaf-184	430	4	economics	economic	NOUN
gujaf-184	430	5	and	and	CCONJ
gujaf-184	430	6	business	business	NOUN
gujaf-184	430	7	administration	administration	NOUN
gujaf-184	430	8	,	,	PUNCT
gujaf-184	430	9	5	5	NUM
gujaf-184	430	10	(	(	PUNCT
gujaf-184	430	11	4	4	NUM
gujaf-184	430	12	)	)	PUNCT
gujaf-184	430	13	,	,	PUNCT
gujaf-184	430	14	185	185	NUM
gujaf-184	430	15	-	-	SYM
gujaf-184	430	16	192	192	NUM
gujaf-184	430	17	.	.	PUNCT
gujaf-184	431	1	mohammed	mohammed	PROPN
gujaf-184	431	2	,	,	PUNCT
gujaf-184	431	3	i.	i.	PROPN
gujaf-184	431	4	,	,	PUNCT
gujaf-184	431	5	yousef	yousef	PROPN
gujaf-184	431	6	,	,	PUNCT
gujaf-184	431	7	a.	a.	PROPN
gujaf-184	431	8	s.	s.	PROPN
gujaf-184	431	9	&	&	CCONJ
gujaf-184	431	10	mahmoud	mahmoud	PROPN
gujaf-184	431	11	,	,	PUNCT
gujaf-184	431	12	n.	n.	PROPN
gujaf-184	431	13	(	(	PUNCT
gujaf-184	431	14	2020	2020	NUM
gujaf-184	431	15	)	)	PUNCT
gujaf-184	431	16	,	,	PUNCT
gujaf-184	431	17	board	board	NOUN
gujaf-184	431	18	independence	independence	NOUN
gujaf-184	431	19	,	,	PUNCT
gujaf-184	431	20	earnings	earning	NOUN
gujaf-184	431	21	management	management	NOUN
gujaf-184	431	22	and	and	CCONJ
gujaf-184	431	23	the	the	DET
gujaf-184	431	24	moderating	moderate	VERB
gujaf-184	431	25	effect	effect	NOUN
gujaf-184	431	26	of	of	ADP
gujaf-184	431	27	family	family	NOUN
gujaf-184	431	28	ownership	ownership	NOUN
gujaf-184	431	29	in	in	ADP
gujaf-184	431	30	jordan	jordan	PROPN
gujaf-184	431	31	.	.	PUNCT
gujaf-184	432	1	management	management	PROPN
gujaf-184	432	2	&	&	CCONJ
gujaf-184	432	3	marketing	marketing	PROPN
gujaf-184	432	4	.	.	PUNCT
gujaf-184	433	1	challenges	challenge	NOUN
gujaf-184	433	2	for	for	ADP
gujaf-184	433	3	the	the	DET
gujaf-184	433	4	knowledge	knowledge	NOUN
gujaf-184	433	5	society	society	NOUN
gujaf-184	433	6	,	,	PUNCT
gujaf-184	433	7	13	13	NUM
gujaf-184	433	8	(	(	PUNCT
gujaf-184	433	9	2	2	NUM
gujaf-184	433	10	)	)	PUNCT
gujaf-184	433	11	,	,	PUNCT
gujaf-184	433	12	985	985	NUM
gujaf-184	433	13	-	-	SYM
gujaf-184	433	14	994	994	NUM
gujaf-184	433	15	moses	moses	PROPN
gujaf-184	433	16	,	,	PUNCT
gujaf-184	433	17	t.	t.	PROPN
gujaf-184	433	18	(	(	PUNCT
gujaf-184	433	19	2016	2016	NUM
gujaf-184	433	20	)	)	PUNCT
gujaf-184	433	21	.	.	PUNCT
gujaf-184	434	1	audit	audit	NOUN
gujaf-184	434	2	committee	committee	NOUN
gujaf-184	434	3	number	number	NOUN
gujaf-184	434	4	of	of	ADP
gujaf-184	434	5	meetings	meeting	NOUN
gujaf-184	434	6	and	and	CCONJ
gujaf-184	434	7	earnings	earning	NOUN
gujaf-184	434	8	management	management	NOUN
gujaf-184	434	9	in	in	ADP
gujaf-184	434	10	quoted	quote	VERB
gujaf-184	434	11	nigerian	nigerian	ADJ
gujaf-184	434	12	banks	bank	NOUN
gujaf-184	434	13	.	.	PUNCT
gujaf-184	435	1	international	international	ADJ
gujaf-184	435	2	journal	journal	PROPN
gujaf-184	435	3	of	of	ADP
gujaf-184	435	4	advanced	advanced	ADJ
gujaf-184	435	5	academic	academic	ADJ
gujaf-184	435	6	research	research	NOUN
gujaf-184	435	7	,	,	PUNCT
gujaf-184	435	8	2	2	NUM
gujaf-184	435	9	(	(	PUNCT
gujaf-184	435	10	6	6	NUM
gujaf-184	435	11	)	)	PUNCT
gujaf-184	435	12	,	,	PUNCT
gujaf-184	435	13	14	14	NUM
gujaf-184	435	14	-	-	SYM
gujaf-184	435	15	23	23	NUM
gujaf-184	435	16	.	.	PUNCT
gujaf-184	436	1	moses	moses	PROPN
gujaf-184	436	2	,	,	PUNCT
gujaf-184	436	3	t.	t.	PROPN
gujaf-184	436	4	,	,	PUNCT
gujaf-184	436	5	ofurum	ofurum	NOUN
gujaf-184	436	6	,	,	PUNCT
gujaf-184	436	7	c.	c.	PROPN
gujaf-184	436	8	o.	o.	PROPN
gujaf-184	436	9	&	&	CCONJ
gujaf-184	436	10	egbe	egbe	PROPN
gujaf-184	436	11	,	,	PUNCT
gujaf-184	436	12	s.	s.	PROPN
gujaf-184	436	13	(	(	PUNCT
gujaf-184	436	14	2016	2016	NUM
gujaf-184	436	15	)	)	PUNCT
gujaf-184	436	16	.	.	PUNCT
gujaf-184	437	1	audit	audit	NOUN
gujaf-184	437	2	committee	committee	NOUN
gujaf-184	437	3	characteristics	characteristic	NOUN
gujaf-184	437	4	and	and	CCONJ
gujaf-184	437	5	quality	quality	NOUN
gujaf-184	437	6	of	of	ADP
gujaf-184	437	7	financial	financial	ADJ
gujaf-184	437	8	reporting	reporting	NOUN
gujaf-184	437	9	in	in	ADP
gujaf-184	437	10	quoted	quote	VERB
gujaf-184	437	11	nigerian	nigerian	ADJ
gujaf-184	437	12	banks	bank	NOUN
gujaf-184	437	13	.	.	PUNCT
gujaf-184	438	1	international	international	ADJ
gujaf-184	438	2	journal	journal	PROPN
gujaf-184	438	3	of	of	ADP
gujaf-184	438	4	advanced	advanced	ADJ
gujaf-184	438	5	academic	academic	ADJ
gujaf-184	438	6	research	research	NOUN
gujaf-184	438	7	,	,	PUNCT
gujaf-184	438	8	2	2	NUM
gujaf-184	438	9	(	(	PUNCT
gujaf-184	438	10	5	5	NUM
gujaf-184	438	11	)	)	PUNCT
gujaf-184	438	12	,	,	PUNCT
gujaf-184	438	13	1	1	NUM
gujaf-184	438	14	-	-	SYM
gujaf-184	438	15	8	8	NUM
gujaf-184	438	16	.	.	PUNCT
gujaf-184	439	1	odjaremu	odjaremu	PROPN
gujaf-184	439	2	,	,	PUNCT
gujaf-184	439	3	g.	g.	PROPN
gujaf-184	439	4	o.	o.	PROPN
gujaf-184	439	5	&	&	CCONJ
gujaf-184	439	6	jeroh	jeroh	PROPN
gujaf-184	439	7	,	,	PUNCT
gujaf-184	439	8	e.	e.	PROPN
gujaf-184	439	9	(	(	PUNCT
gujaf-184	439	10	2019	2019	NUM
gujaf-184	439	11	)	)	PUNCT
gujaf-184	439	12	.	.	PUNCT
gujaf-184	440	1	audit	audit	NOUN
gujaf-184	440	2	committee	committee	NOUN
gujaf-184	440	3	attributes	attribute	VERB
gujaf-184	440	4	and	and	CCONJ
gujaf-184	440	5	the	the	DET
gujaf-184	440	6	reporting	reporting	NOUN
gujaf-184	440	7	timeliness	timeliness	NOUN
gujaf-184	440	8	of	of	ADP
gujaf-184	440	9	listed	list	VERB
gujaf-184	440	10	nigerian	nigerian	ADJ
gujaf-184	440	11	firms	firm	NOUN
gujaf-184	440	12	.	.	PUNCT
gujaf-184	441	1	trends	trend	NOUN
gujaf-184	441	2	economics	economic	NOUN
gujaf-184	441	3	and	and	CCONJ
gujaf-184	441	4	management	management	NOUN
gujaf-184	441	5	,	,	PUNCT
gujaf-184	441	6	34	34	NUM
gujaf-184	441	7	(	(	PUNCT
gujaf-184	441	8	2	2	NUM
gujaf-184	441	9	)	)	PUNCT
gujaf-184	441	10	,	,	PUNCT
gujaf-184	441	11	69–81	69–81	NUM
gujaf-184	441	12	.	.	PUNCT
gujaf-184	442	1	otunsanya	otunsanya	PROPN
gujaf-184	442	2	,	,	PUNCT
gujaf-184	442	3	o.	o.	PROPN
gujaf-184	442	4	&	&	CCONJ
gujaf-184	442	5	uadiale	uadiale	PROPN
gujaf-184	442	6	,	,	PUNCT
gujaf-184	442	7	o.	o.	PROPN
gujaf-184	442	8	(	(	PUNCT
gujaf-184	442	9	2014	2014	NUM
gujaf-184	442	10	)	)	PUNCT
gujaf-184	442	11	.	.	PUNCT
gujaf-184	443	1	creative	creative	ADJ
gujaf-184	443	2	accounting	accounting	NOUN
gujaf-184	443	3	and	and	CCONJ
gujaf-184	443	4	financial	financial	ADJ
gujaf-184	443	5	scandals	scandal	NOUN
gujaf-184	443	6	in	in	ADP
gujaf-184	443	7	nigeria	nigeria	PROPN
gujaf-184	443	8	:	:	PUNCT
gujaf-184	443	9	structures	structure	NOUN
gujaf-184	443	10	and	and	CCONJ
gujaf-184	443	11	actors	actor	NOUN
gujaf-184	443	12	analysis	analysis	NOUN
gujaf-184	443	13	,	,	PUNCT
gujaf-184	443	14	international	international	ADJ
gujaf-184	443	15	journal	journal	NOUN
gujaf-184	443	16	of	of	ADP
gujaf-184	443	17	economics	economic	NOUN
gujaf-184	443	18	and	and	CCONJ
gujaf-184	443	19	accounting	accounting	NOUN
gujaf-184	443	20	,	,	PUNCT
gujaf-184	443	21	5	5	NUM
gujaf-184	443	22	(	(	PUNCT
gujaf-184	443	23	3	3	NUM
gujaf-184	443	24	)	)	PUNCT
gujaf-184	443	25	.	.	PUNCT
gujaf-184	444	1	paul	paul	PROPN
gujaf-184	444	2	,	,	PUNCT
gujaf-184	444	3	a.	a.	PROPN
gujaf-184	444	4	,	,	PUNCT
gujaf-184	444	5	a.	a.	PROPN
gujaf-184	444	6	&	&	CCONJ
gujaf-184	444	7	simon	simon	PROPN
gujaf-184	444	8	,	,	PUNCT
gujaf-184	444	9	k.	k.	PROPN
gujaf-184	444	10	m.	m.	PROPN
gujaf-184	444	11	(	(	PUNCT
gujaf-184	444	12	2014	2014	NUM
gujaf-184	444	13	)	)	PUNCT
gujaf-184	444	14	.	.	PUNCT
gujaf-184	445	1	the	the	DET
gujaf-184	445	2	impact	impact	NOUN
gujaf-184	445	3	of	of	ADP
gujaf-184	445	4	corporate	corporate	ADJ
gujaf-184	445	5	governance	governance	NOUN
gujaf-184	445	6	variables	variable	NOUN
gujaf-184	445	7	on	on	ADP
gujaf-184	445	8	non	non	ADJ
gujaf-184	445	9	-	-	ADJ
gujaf-184	445	10	perform	perform	ADJ
gujaf-184	445	11	loans	loan	NOUN
gujaf-184	445	12	of	of	ADP
gujaf-184	445	13	nigerian	nigerian	ADJ
gujaf-184	445	14	deposit	deposit	NOUN
gujaf-184	445	15	money	money	NOUN
gujaf-184	445	16	banks	bank	NOUN
gujaf-184	445	17	.	.	PUNCT
gujaf-184	446	1	asian	asian	ADJ
gujaf-184	446	2	economic	economic	ADJ
gujaf-184	446	3	and	and	CCONJ
gujaf-184	446	4	financial	financial	ADJ
gujaf-184	446	5	review	review	NOUN
gujaf-184	446	6	,	,	PUNCT
gujaf-184	446	7	4	4	NUM
gujaf-184	446	8	(	(	PUNCT
gujaf-184	446	9	11	11	NUM
gujaf-184	446	10	)	)	PUNCT
gujaf-184	446	11	,	,	PUNCT
gujaf-184	446	12	pp1531	pp1531	NOUN
gujaf-184	446	13	-	-	PUNCT
gujaf-184	446	14	1544	1544	NUM
gujaf-184	446	15	.	.	PUNCT
gujaf-184	447	1	piot	piot	PROPN
gujaf-184	447	2	,	,	PUNCT
gujaf-184	447	3	c.	c.	PROPN
gujaf-184	447	4	&	&	CCONJ
gujaf-184	447	5	janin	janin	PROPN
gujaf-184	447	6	,	,	PUNCT
gujaf-184	447	7	r.	r.	PROPN
gujaf-184	447	8	(	(	PUNCT
gujaf-184	447	9	2007	2007	NUM
gujaf-184	447	10	)	)	PUNCT
gujaf-184	447	11	external	external	ADJ
gujaf-184	447	12	auditors	auditor	NOUN
gujaf-184	447	13	,	,	PUNCT
gujaf-184	447	14	audit	audit	NOUN
gujaf-184	447	15	committees	committee	NOUN
gujaf-184	447	16	and	and	CCONJ
gujaf-184	447	17	earnings	earning	NOUN
gujaf-184	447	18	management	management	NOUN
gujaf-184	447	19	in	in	ADP
gujaf-184	447	20	france	france	PROPN
gujaf-184	447	21	.	.	PUNCT
gujaf-184	448	1	the	the	DET
gujaf-184	448	2	european	european	PROPN
gujaf-184	448	3	accounting	accounting	PROPN
gujaf-184	448	4	review	review	PROPN
gujaf-184	448	5	,	,	PUNCT
gujaf-184	448	6	16	16	NUM
gujaf-184	448	7	,	,	PUNCT
gujaf-184	448	8	429	429	NUM
gujaf-184	448	9	-	-	SYM
gujaf-184	448	10	454	454	NUM
gujaf-184	448	11	.	.	PUNCT
gujaf-184	449	1	robinson	robinson	PROPN
gujaf-184	449	2	,	,	PUNCT
gujaf-184	449	3	d.	d.	PROPN
gujaf-184	449	4	&	&	CCONJ
gujaf-184	449	5	owens	owens	PROPN
gujaf-184	449	6	-	-	PUNCT
gujaf-184	449	7	jackson	jackson	PROPN
gujaf-184	449	8	,	,	PUNCT
gujaf-184	449	9	l.	l.	PROPN
gujaf-184	449	10	a.	a.	PROPN
gujaf-184	449	11	(	(	PUNCT
gujaf-184	449	12	2009	2009	NUM
gujaf-184	449	13	)	)	PUNCT
gujaf-184	449	14	.	.	PUNCT
gujaf-184	450	1	the	the	DET
gujaf-184	450	2	association	association	NOUN
gujaf-184	450	3	between	between	ADP
gujaf-184	450	4	audit	audit	NOUN
gujaf-184	450	5	committee	committee	NOUN
gujaf-184	450	6	characteristics	characteristic	NOUN
gujaf-184	450	7	,	,	PUNCT
gujaf-184	450	8	the	the	DET
gujaf-184	450	9	contracting	contracting	NOUN
gujaf-184	450	10	process	process	NOUN
gujaf-184	450	11	and	and	CCONJ
gujaf-184	450	12	fraudulent	fraudulent	ADJ
gujaf-184	450	13	financial	financial	ADJ
gujaf-184	450	14	reporting	reporting	NOUN
gujaf-184	450	15	.	.	PUNCT
gujaf-184	451	1	american	american	ADJ
gujaf-184	451	2	journal	journal	PROPN
gujaf-184	451	3	of	of	ADP
gujaf-184	451	4	business	business	NOUN
gujaf-184	451	5	,	,	PUNCT
gujaf-184	451	6	24	24	NUM
gujaf-184	451	7	(	(	PUNCT
gujaf-184	451	8	1	1	NUM
gujaf-184	451	9	)	)	PUNCT
gujaf-184	451	10	,	,	PUNCT
gujaf-184	451	11	57	57	NUM
gujaf-184	451	12	-	-	SYM
gujaf-184	451	13	66	66	NUM
gujaf-184	451	14	.	.	PUNCT
gujaf-184	452	1	saftiana	saftiana	PROPN
gujaf-184	452	2	,	,	PUNCT
gujaf-184	452	3	y.	y.	PROPN
gujaf-184	452	4	,	,	PUNCT
gujaf-184	452	5	mukhtaruddin	mukhtaruddin	PROPN
gujaf-184	452	6	,	,	PUNCT
gujaf-184	452	7	k.	k.	PROPN
gujaf-184	452	8	,	,	PUNCT
gujaf-184	452	9	putri	putri	PROPN
gujaf-184	452	10	,	,	PUNCT
gujaf-184	452	11	w.	w.	PROPN
gujaf-184	452	12	&	&	CCONJ
gujaf-184	452	13	ferina	ferina	PROPN
gujaf-184	452	14	,	,	PUNCT
gujaf-184	452	15	i.s	i.s	PROPN
gujaf-184	452	16	.	.	PUNCT
gujaf-184	452	17	(	(	PUNCT
gujaf-184	452	18	2017	2017	NUM
gujaf-184	452	19	)	)	PUNCT
gujaf-184	452	20	.	.	PUNCT
gujaf-184	453	1	corporate	corporate	ADJ
gujaf-184	453	2	governance	governance	NOUN
gujaf-184	453	3	quality	quality	NOUN
gujaf-184	453	4	,	,	PUNCT
gujaf-184	453	5	firm	firm	ADJ
gujaf-184	453	6	size	size	NOUN
gujaf-184	453	7	and	and	CCONJ
gujaf-184	453	8	earnings	earning	NOUN
gujaf-184	453	9	management	management	NOUN
gujaf-184	453	10	:	:	PUNCT
gujaf-184	453	11	empirical	empirical	ADJ
gujaf-184	453	12	study	study	NOUN
gujaf-184	453	13	in	in	ADP
gujaf-184	453	14	indonesia	indonesia	PROPN
gujaf-184	453	15	stock	stock	PROPN
gujaf-184	453	16	exchange	exchange	PROPN
gujaf-184	453	17	.	.	PUNCT
gujaf-184	454	1	investment	investment	NOUN
gujaf-184	454	2	,	,	PUNCT
gujaf-184	454	3	management	management	NOUN
gujaf-184	454	4	and	and	CCONJ
gujaf-184	454	5	finance	finance	NOUN
gujaf-184	454	6	innovation	innovation	NOUN
gujaf-184	454	7	,	,	PUNCT
gujaf-184	454	8	14	14	NUM
gujaf-184	454	9	(	(	PUNCT
gujaf-184	454	10	4	4	NUM
gujaf-184	454	11	)	)	PUNCT
gujaf-184	454	12	,	,	PUNCT
gujaf-184	454	13	105–120	105–120	NUM
gujaf-184	454	14	.	.	PUNCT
gujaf-184	455	1	sec	sec	PROPN
gujaf-184	455	2	(	(	PUNCT
gujaf-184	455	3	2011	2011	NUM
gujaf-184	455	4	)	)	PUNCT
gujaf-184	455	5	.	.	PUNCT
gujaf-184	456	1	securities	security	NOUN
gujaf-184	456	2	and	and	CCONJ
gujaf-184	456	3	exchange	exchange	PROPN
gujaf-184	456	4	commission	commission	PROPN
gujaf-184	456	5	code	code	NOUN
gujaf-184	456	6	of	of	ADP
gujaf-184	456	7	corporate	corporate	ADJ
gujaf-184	456	8	governance	governance	NOUN
gujaf-184	456	9	.	.	PUNCT
gujaf-184	457	1	retrieved	retrieve	VERB
gujaf-184	457	2	from	from	ADP
gujaf-184	457	3	;	;	PUNCT
gujaf-184	457	4	https://sec.gov.ng/sec-corporate-governance-guideline	https://sec.gov.ng/sec-corporate-governance-guideline	PROPN
gujaf-184	457	5	and	and	CCONJ
gujaf-184	457	6	-	-	PUNCT
gujaf-184	457	7	revised	revise	VERB
gujaf-184	457	8	-	-	PUNCT
gujaf-184	457	9	form-01/	form-01/	NOUN
gujaf-184	457	10	sharma	sharma	NOUN
gujaf-184	457	11	,	,	PUNCT
gujaf-184	457	12	v.	v.	PROPN
gujaf-184	457	13	d.	d.	PROPN
gujaf-184	457	14	&	&	CCONJ
gujaf-184	457	15	kuang	kuang	PROPN
gujaf-184	457	16	,	,	PUNCT
gujaf-184	457	17	c.	c.	PROPN
gujaf-184	457	18	(	(	PUNCT
gujaf-184	457	19	2013	2013	NUM
gujaf-184	457	20	)	)	PUNCT
gujaf-184	457	21	.	.	PUNCT
gujaf-184	458	1	voluntary	voluntary	ADJ
gujaf-184	458	2	audit	audit	NOUN
gujaf-184	458	3	committee	committee	NOUN
gujaf-184	458	4	characteristics	characteristic	NOUN
gujaf-184	458	5	,	,	PUNCT
gujaf-184	458	6	incentives	incentive	NOUN
gujaf-184	458	7	,	,	PUNCT
gujaf-184	458	8	aggressive	aggressive	ADJ
gujaf-184	458	9	and	and	CCONJ
gujaf-184	458	10	earnings	earning	NOUN
gujaf-184	458	11	management	management	NOUN
gujaf-184	458	12	:	:	PUNCT
gujaf-184	458	13	evidence	evidence	NOUN
gujaf-184	458	14	from	from	ADP
gujaf-184	458	15	new	new	PROPN
gujaf-184	458	16	zealand	zealand	PROPN
gujaf-184	458	17	.	.	PUNCT
gujaf-184	459	1	international	international	PROPN
gujaf-184	459	2	journal	journal	PROPN
gujaf-184	459	3	of	of	ADP
gujaf-184	459	4	auditing	auditing	NOUN
gujaf-184	459	5	,	,	PUNCT
gujaf-184	459	6	asian	asian	ADJ
gujaf-184	459	7	journal	journal	NOUN
gujaf-184	459	8	of	of	ADP
gujaf-184	459	9	finance	finance	PROPN
gujaf-184	459	10	&	&	CCONJ
gujaf-184	459	11	accounting	accounting	PROPN
gujaf-184	459	12	,	,	PUNCT
gujaf-184	459	13	5	5	NUM
gujaf-184	459	14	,	,	PUNCT
gujaf-184	459	15	1	1	NUM
gujaf-184	459	16	,	,	PUNCT
gujaf-184	459	17	183	183	NUM
gujaf-184	459	18	-	-	SYM
gujaf-184	459	19	196	196	NUM
gujaf-184	459	20	https://www.researchgate.net/journal/international-journal-of-economics-and-accounting-2041-868x	https://www.researchgate.net/journal/international-journal-of-economics-and-accounting-2041-868x	NOUN
gujaf-184	459	21	https://www.researchgate.net/journal/international-journal-of-economics-and-accounting-2041-868x	https://www.researchgate.net/journal/international-journal-of-economics-and-accounting-2041-868x	NOUN
gujaf-184	459	22	https://sec.gov.ng/sec-corporate-governance-guideline-and-revised-form-01/	https://sec.gov.ng/sec-corporate-governance-guideline-and-revised-form-01/	PUNCT
gujaf-184	460	1	https://sec.gov.ng/sec-corporate-governance-guideline-and-revised-form-01/	https://sec.gov.ng/sec-corporate-governance-guideline-and-revised-form-01/	X
gujaf-184	460	2	gusau	gusau	ADJ
gujaf-184	460	3	journal	journal	NOUN
gujaf-184	460	4	of	of	ADP
gujaf-184	460	5	accounting	accounting	NOUN
gujaf-184	460	6	and	and	CCONJ
gujaf-184	460	7	finance	finance	NOUN
gujaf-184	460	8	,	,	PUNCT
gujaf-184	460	9	vol	vol	NOUN
gujaf-184	460	10	.	.	PROPN
gujaf-184	460	11	3	3	NUM
gujaf-184	460	12	,	,	PUNCT
gujaf-184	460	13	issue	issue	NOUN
gujaf-184	460	14	3	3	NUM
gujaf-184	460	15	,	,	PUNCT
gujaf-184	460	16	october	october	PROPN
gujaf-184	460	17	,	,	PUNCT
gujaf-184	460	18	2022	2022	NUM
gujaf-184	460	19	138	138	NUM
gujaf-184	460	20	shehu	shehu	NOUN
gujaf-184	460	21	,	,	PUNCT
gujaf-184	460	22	u	u	PROPN
gujaf-184	460	23	h.	h.	PROPN
gujaf-184	460	24	&	&	CCONJ
gujaf-184	460	25	ahmad	ahmad	PROPN
gujaf-184	460	26	,	,	PUNCT
gujaf-184	460	27	b.	b.	PROPN
gujaf-184	460	28	(	(	PUNCT
gujaf-184	460	29	2013	2013	NUM
gujaf-184	460	30	)	)	PUNCT
gujaf-184	460	31	.	.	PUNCT
gujaf-184	461	1	firm	firm	ADJ
gujaf-184	461	2	characteristics	characteristic	NOUN
gujaf-184	461	3	and	and	CCONJ
gujaf-184	461	4	financial	financial	ADJ
gujaf-184	461	5	reporting	reporting	NOUN
gujaf-184	461	6	quality	quality	NOUN
gujaf-184	461	7	of	of	ADP
gujaf-184	461	8	listed	list	VERB
gujaf-184	461	9	manufacturing	manufacturing	NOUN
gujaf-184	461	10	firms	firm	NOUN
gujaf-184	461	11	in	in	ADP
gujaf-184	461	12	nigeria	nigeria	PROPN
gujaf-184	461	13	.	.	PUNCT
gujaf-184	462	1	international	international	ADJ
gujaf-184	462	2	journal	journal	PROPN
gujaf-184	462	3	of	of	ADP
gujaf-184	462	4	accounting	accounting	NOUN
gujaf-184	462	5	,	,	PUNCT
gujaf-184	462	6	banking	banking	NOUN
gujaf-184	462	7	and	and	CCONJ
gujaf-184	462	8	management	management	NOUN
gujaf-184	462	9	,	,	PUNCT
gujaf-184	462	10	1	1	NUM
gujaf-184	462	11	(	(	PUNCT
gujaf-184	462	12	6	6	NUM
gujaf-184	462	13	)	)	PUNCT
gujaf-184	462	14	,	,	PUNCT
gujaf-184	462	15	47	47	NUM
gujaf-184	462	16	–	–	SYM
gujaf-184	462	17	63	63	NUM
gujaf-184	462	18	.	.	PUNCT
gujaf-184	462	19	shehu	shehu	PROPN
gujaf-184	462	20	,	,	PUNCT
gujaf-184	462	21	u	u	PROPN
gujaf-184	462	22	h.	h.	PROPN
gujaf-184	462	23	(	(	PUNCT
gujaf-184	462	24	2015	2015	NUM
gujaf-184	462	25	)	)	PUNCT
gujaf-184	462	26	adoption	adoption	NOUN
gujaf-184	462	27	of	of	ADP
gujaf-184	462	28	international	international	ADJ
gujaf-184	462	29	financial	financial	ADJ
gujaf-184	462	30	reporting	reporting	NOUN
gujaf-184	462	31	standards	standard	NOUN
gujaf-184	462	32	and	and	CCONJ
gujaf-184	462	33	earnings	earning	NOUN
gujaf-184	462	34	quality	quality	NOUN
gujaf-184	462	35	in	in	ADP
gujaf-184	462	36	listed	list	VERB
gujaf-184	462	37	deposit	deposit	NOUN
gujaf-184	462	38	money	money	NOUN
gujaf-184	462	39	banks	bank	NOUN
gujaf-184	462	40	in	in	ADP
gujaf-184	462	41	nigeria	nigeria	PROPN
gujaf-184	462	42	,	,	PUNCT
gujaf-184	462	43	7th	7th	ADJ
gujaf-184	462	44	international	international	ADJ
gujaf-184	462	45	conference	conference	NOUN
gujaf-184	462	46	on	on	ADP
gujaf-184	462	47	financial	financial	ADJ
gujaf-184	462	48	criminology	criminology	NOUN
gujaf-184	462	49	,	,	PUNCT
gujaf-184	462	50	pp	pp	ADP
gujaf-184	462	51	13	13	NUM
gujaf-184	462	52	-	-	SYM
gujaf-184	462	53	14	14	NUM
gujaf-184	462	54	,	,	PUNCT
gujaf-184	462	55	wahlem	wahlem	PROPN
gujaf-184	462	56	college	college	PROPN
gujaf-184	462	57	,	,	PUNCT
gujaf-184	462	58	oxford	oxford	PROPN
gujaf-184	462	59	,	,	PUNCT
gujaf-184	462	60	united	united	ADJ
gujaf-184	462	61	kingdom	kingdom	PROPN
gujaf-184	462	62	.	.	PUNCT
gujaf-184	463	1	shehu	shehu	PROPN
gujaf-184	463	2	,	,	PUNCT
gujaf-184	463	3	u.	u.	PROPN
gujaf-184	463	4	h.	h.	PROPN
gujaf-184	463	5	&	&	CCONJ
gujaf-184	463	6	abubakar	abubakar	PROPN
gujaf-184	463	7	,	,	PUNCT
gujaf-184	463	8	a.	a.	NOUN
gujaf-184	463	9	(	(	PUNCT
gujaf-184	463	10	2012	2012	NUM
gujaf-184	463	11	)	)	PUNCT
gujaf-184	463	12	.	.	PUNCT
gujaf-184	464	1	corporate	corporate	ADJ
gujaf-184	464	2	governance	governance	NOUN
gujaf-184	464	3	,	,	PUNCT
gujaf-184	464	4	earnings	earning	NOUN
gujaf-184	464	5	management	management	NOUN
gujaf-184	464	6	and	and	CCONJ
gujaf-184	464	7	financial	financial	ADJ
gujaf-184	464	8	performance	performance	NOUN
gujaf-184	464	9	:	:	PUNCT
gujaf-184	464	10	a	a	DET
gujaf-184	464	11	case	case	NOUN
gujaf-184	464	12	of	of	ADP
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gujaf-184	464	14	manufacturing	manufacturing	NOUN
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gujaf-184	464	16	.	.	PUNCT
gujaf-184	465	1	american	american	PROPN
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gujaf-184	465	7	,	,	PUNCT
gujaf-184	465	8	2	2	NUM
gujaf-184	465	9	(	(	PUNCT
gujaf-184	465	10	7	7	NUM
gujaf-184	465	11	)	)	PUNCT
gujaf-184	465	12	.	.	PUNCT
gujaf-184	466	1	shehu	shehu	PROPN
gujaf-184	466	2	,	,	PUNCT
gujaf-184	466	3	u.	u.	PROPN
gujaf-184	466	4	h.	h.	PROPN
gujaf-184	466	5	(	(	PUNCT
gujaf-184	466	6	2011	2011	NUM
gujaf-184	466	7	)	)	PUNCT
gujaf-184	466	8	corporate	corporate	ADJ
gujaf-184	466	9	governance	governance	NOUN
gujaf-184	466	10	and	and	CCONJ
gujaf-184	466	11	financial	financial	ADJ
gujaf-184	466	12	reporting	reporting	NOUN
gujaf-184	466	13	quality	quality	NOUN
gujaf-184	466	14	:	:	PUNCT
gujaf-184	466	15	a	a	DET
gujaf-184	466	16	study	study	NOUN
gujaf-184	466	17	of	of	ADP
gujaf-184	466	18	nigerian	nigerian	ADJ
gujaf-184	466	19	money	money	NOUN
gujaf-184	466	20	deposit	deposit	PROPN
gujaf-184	466	21	bank	bank	PROPN
gujaf-184	466	22	.	.	PUNCT
gujaf-184	467	1	international	international	ADJ
gujaf-184	467	2	journal	journal	PROPN
gujaf-184	467	3	of	of	ADP
gujaf-184	467	4	research	research	NOUN
gujaf-184	467	5	in	in	ADP
gujaf-184	467	6	computer	computer	NOUN
gujaf-184	467	7	application	application	NOUN
gujaf-184	467	8	and	and	CCONJ
gujaf-184	467	9	management	management	NOUN
gujaf-184	467	10	(	(	PUNCT
gujaf-184	467	11	u.s.a	u.s.a	NOUN
gujaf-184	467	12	)	)	PUNCT
gujaf-184	467	13	,	,	PUNCT
gujaf-184	467	14	1	1	NUM
gujaf-184	467	15	(	(	PUNCT
gujaf-184	467	16	6	6	NUM
gujaf-184	467	17	)	)	PUNCT
gujaf-184	467	18	,	,	PUNCT
gujaf-184	467	19	pp	pp	ADP
gujaf-184	467	20	12	12	NUM
gujaf-184	467	21	-	-	SYM
gujaf-184	467	22	19	19	NUM
gujaf-184	467	23	.	.	PUNCT
gujaf-184	468	1	issn	issn	PROPN
gujaf-184	468	2	:	:	PUNCT
gujaf-184	468	3	2231	2231	NUM
gujaf-184	468	4	1009	1009	NUM
gujaf-184	468	5	shehu	shehu	NOUN
gujaf-184	468	6	,	,	PUNCT
gujaf-184	468	7	u.	u.	PROPN
gujaf-184	468	8	h.	h.	PROPN
gujaf-184	468	9	and	and	CCONJ
gujaf-184	468	10	farouk	farouk	PROPN
gujaf-184	468	11	,	,	PUNCT
gujaf-184	468	12	m.	m.	NOUN
gujaf-184	468	13	a.	a.	NOUN
gujaf-184	468	14	(	(	PUNCT
gujaf-184	468	15	2014	2014	NUM
gujaf-184	468	16	)	)	PUNCT
gujaf-184	468	17	.	.	PUNCT
gujaf-184	469	1	firm	firm	ADJ
gujaf-184	469	2	attributes	attribute	NOUN
gujaf-184	469	3	and	and	CCONJ
gujaf-184	469	4	earnings	earning	NOUN
gujaf-184	469	5	quality	quality	NOUN
gujaf-184	469	6	of	of	ADP
gujaf-184	469	7	listed	list	VERB
gujaf-184	469	8	oil	oil	NOUN
gujaf-184	469	9	and	and	CCONJ
gujaf-184	469	10	gas	gas	NOUN
gujaf-184	469	11	companies	company	NOUN
gujaf-184	469	12	in	in	ADP
gujaf-184	469	13	nigeria	nigeria	PROPN
gujaf-184	469	14	.	.	PUNCT
gujaf-184	470	1	research	research	NOUN
gujaf-184	470	2	journal	journal	PROPN
gujaf-184	470	3	of	of	ADP
gujaf-184	470	4	finance	finance	NOUN
gujaf-184	470	5	and	and	CCONJ
gujaf-184	470	6	accounting	accounting	NOUN
gujaf-184	470	7	,	,	PUNCT
gujaf-184	470	8	5	5	NUM
gujaf-184	470	9	(	(	PUNCT
gujaf-184	470	10	17	17	NUM
gujaf-184	470	11	)	)	PUNCT
gujaf-184	470	12	,	,	PUNCT
gujaf-184	470	13	10	10	NUM
gujaf-184	470	14	-	-	SYM
gujaf-184	470	15	16	16	NUM
gujaf-184	470	16	.	.	PUNCT
gujaf-184	471	1	shehu	shehu	PROPN
gujaf-184	471	2	,	,	PUNCT
gujaf-184	471	3	u.h	u.h	PROPN
gujaf-184	471	4	.	.	PROPN
gujaf-184	471	5	(	(	PUNCT
gujaf-184	471	6	2013	2013	NUM
gujaf-184	471	7	)	)	PUNCT
gujaf-184	471	8	.	.	PUNCT
gujaf-184	472	1	financial	financial	ADJ
gujaf-184	472	2	reporting	reporting	NOUN
gujaf-184	472	3	quality	quality	NOUN
gujaf-184	472	4	:	:	PUNCT
gujaf-184	472	5	does	do	AUX
gujaf-184	472	6	monitoring	monitor	VERB
gujaf-184	472	7	characteristics	characteristic	NOUN
gujaf-184	472	8	matter	matter	NOUN
gujaf-184	472	9	?	?	PUNCT
gujaf-184	473	1	an	an	DET
gujaf-184	473	2	empirical	empirical	ADJ
gujaf-184	473	3	analysis	analysis	NOUN
gujaf-184	473	4	of	of	ADP
gujaf-184	473	5	nigerian	nigerian	ADJ
gujaf-184	473	6	manufacturing	manufacturing	NOUN
gujaf-184	473	7	sector	sector	NOUN
gujaf-184	473	8	.	.	PUNCT
gujaf-184	474	1	the	the	DET
gujaf-184	474	2	business	business	PROPN
gujaf-184	474	3	&	&	CCONJ
gujaf-184	474	4	management	management	PROPN
gujaf-184	474	5	review	review	PROPN
gujaf-184	474	6	,	,	PUNCT
gujaf-184	474	7	3	3	NUM
gujaf-184	474	8	,	,	PUNCT
gujaf-184	474	9	147	147	NUM
gujaf-184	474	10	-	-	SYM
gujaf-184	474	11	155	155	NUM
gujaf-184	474	12	.	.	PUNCT
gujaf-184	475	1	spathis	spathis	PROPN
gujaf-184	475	2	,	,	PUNCT
gujaf-184	475	3	c.t	c.t	PROPN
gujaf-184	475	4	.	.	PROPN
gujaf-184	475	5	(	(	PUNCT
gujaf-184	475	6	2002	2002	NUM
gujaf-184	475	7	)	)	PUNCT
gujaf-184	475	8	.	.	PUNCT
gujaf-184	476	1	detecting	detect	VERB
gujaf-184	476	2	false	false	ADJ
gujaf-184	476	3	financial	financial	ADJ
gujaf-184	476	4	statements	statement	NOUN
gujaf-184	476	5	using	use	VERB
gujaf-184	476	6	published	publish	VERB
gujaf-184	476	7	data	datum	NOUN
gujaf-184	476	8	:	:	PUNCT
gujaf-184	476	9	some	some	DET
gujaf-184	476	10	evidence	evidence	NOUN
gujaf-184	476	11	from	from	ADP
gujaf-184	476	12	greece	greece	PROPN
gujaf-184	476	13	.	.	PUNCT
gujaf-184	477	1	managerial	managerial	ADJ
gujaf-184	477	2	auditing	auditing	NOUN
gujaf-184	477	3	journal	journal	NOUN
gujaf-184	477	4	,	,	PUNCT
gujaf-184	477	5	17	17	NUM
gujaf-184	477	6	(	(	PUNCT
gujaf-184	477	7	4	4	NUM
gujaf-184	477	8	)	)	PUNCT
gujaf-184	477	9	,	,	PUNCT
gujaf-184	477	10	pp	pp	ADP
gujaf-184	477	11	179	179	NUM
gujaf-184	477	12	–	–	PUNCT
gujaf-184	477	13	191	191	NUM
gujaf-184	477	14	.	.	PUNCT
gujaf-184	478	1	thomas	thomas	PROPN
gujaf-184	478	2	c.	c.	PROPN
gujaf-184	478	3	o.	o.	PROPN
gujaf-184	478	4	,	,	PUNCT
gujaf-184	478	5	marjorie	marjorie	PROPN
gujaf-184	478	6	,	,	PUNCT
gujaf-184	478	7	k.	k.	PROPN
gujaf-184	478	8	s.	s.	PROPN
gujaf-184	478	9	&	&	CCONJ
gujaf-184	478	10	frances	frances	PROPN
gujaf-184	478	11	,	,	PUNCT
gujaf-184	478	12	m.	m.	NOUN
gujaf-184	478	13	t.	t.	PROPN
gujaf-184	478	14	(	(	PUNCT
gujaf-184	478	15	2019	2019	NUM
gujaf-184	478	16	)	)	PUNCT
gujaf-184	478	17	.	.	PUNCT
gujaf-184	479	1	do	do	AUX
gujaf-184	479	2	director	director	NOUN
gujaf-184	479	3	networks	network	NOUN
gujaf-184	479	4	matter	matter	VERB
gujaf-184	479	5	for	for	ADP
gujaf-184	479	6	financial	financial	ADJ
gujaf-184	479	7	reporting	reporting	NOUN
gujaf-184	479	8	quality	quality	NOUN
gujaf-184	479	9	?	?	PUNCT
gujaf-184	480	1	evidence	evidence	NOUN
gujaf-184	480	2	from	from	ADP
gujaf-184	480	3	audit	audit	NOUN
gujaf-184	480	4	committee	committee	NOUN
gujaf-184	480	5	connectedness	connectedness	NOUN
gujaf-184	480	6	and	and	CCONJ
gujaf-184	480	7	restatements	restatement	NOUN
gujaf-184	480	8	.	.	PUNCT
gujaf-184	481	1	institute	institute	PROPN
gujaf-184	481	2	of	of	ADP
gujaf-184	481	3	operations	operation	NOUN
gujaf-184	481	4	research	research	NOUN
gujaf-184	481	5	and	and	CCONJ
gujaf-184	481	6	the	the	DET
gujaf-184	481	7	management	management	NOUN
gujaf-184	481	8	science	science	NOUN
gujaf-184	481	9	,	,	PUNCT
gujaf-184	481	10	maryland	maryland	PROPN
gujaf-184	481	11	,	,	PUNCT
gujaf-184	481	12	usa	usa	PROPN
gujaf-184	481	13	,	,	PUNCT
gujaf-184	481	14	pp	pp	ADJ
gujaf-184	481	15	1	1	NUM
gujaf-184	481	16	-	-	SYM
gujaf-184	481	17	28	28	NUM
gujaf-184	481	18	.	.	PUNCT
gujaf-184	482	1	issn	issn	PROPN
gujaf-184	482	2	1526	1526	NUM
gujaf-184	482	3	-	-	SYM
gujaf-184	482	4	5501	5501	NUM
gujaf-184	482	5	.	.	PUNCT
gujaf-184	483	1	tran	tran	PROPN
gujaf-184	483	2	,	,	PUNCT
gujaf-184	483	3	d.v	d.v	PROPN
gujaf-184	483	4	.	.	PROPN
gujaf-184	483	5	,	,	PUNCT
gujaf-184	483	6	hassan	hassan	PROPN
gujaf-184	483	7	,	,	PUNCT
gujaf-184	483	8	m.k	m.k	PROPN
gujaf-184	483	9	.	.	PROPN
gujaf-184	483	10	&	&	CCONJ
gujaf-184	483	11	houston	houston	PROPN
gujaf-184	483	12	,	,	PUNCT
gujaf-184	483	13	r.	r.	PROPN
gujaf-184	483	14	(	(	PUNCT
gujaf-184	483	15	2020	2020	NUM
gujaf-184	483	16	)	)	PUNCT
gujaf-184	483	17	.	.	PUNCT
gujaf-184	484	1	discretionary	discretionary	ADJ
gujaf-184	484	2	loan	loan	NOUN
gujaf-184	484	3	loss	loss	NOUN
gujaf-184	484	4	provision	provision	NOUN
gujaf-184	484	5	behavior	behavior	NOUN
gujaf-184	484	6	in	in	ADP
gujaf-184	484	7	the	the	DET
gujaf-184	484	8	us	us	PROPN
gujaf-184	484	9	banking	banking	NOUN
gujaf-184	484	10	industry	industry	NOUN
gujaf-184	484	11	.	.	PUNCT
gujaf-184	485	1	review	review	NOUN
gujaf-184	485	2	of	of	ADP
gujaf-184	485	3	quantitative	quantitative	ADJ
gujaf-184	485	4	finance	finance	NOUN
gujaf-184	485	5	and	and	CCONJ
gujaf-184	485	6	accounting	accounting	NOUN
gujaf-184	485	7	,	,	PUNCT
gujaf-184	485	8	55	55	NUM
gujaf-184	485	9	,	,	PUNCT
gujaf-184	485	10	pp	pp	ADP
gujaf-184	485	11	605–645	605–645	NUM
gujaf-184	485	12	.	.	PUNCT
gujaf-184	486	1	ukessays	ukessays	PROPN
gujaf-184	486	2	(	(	PUNCT
gujaf-184	486	3	2018	2018	NUM
gujaf-184	486	4	)	)	PUNCT
gujaf-184	486	5	.	.	PUNCT
gujaf-184	487	1	cadbury	cadbury	PROPN
gujaf-184	487	2	nigeria	nigeria	PROPN
gujaf-184	487	3	actions	action	NOUN
gujaf-184	487	4	taken	take	VERB
gujaf-184	487	5	to	to	PART
gujaf-184	487	6	overcome	overcome	VERB
gujaf-184	487	7	the	the	DET
gujaf-184	487	8	scandal	scandal	NOUN
gujaf-184	487	9	in	in	ADP
gujaf-184	487	10	accordance	accordance	NOUN
gujaf-184	487	11	corporate	corporate	ADJ
gujaf-184	487	12	governance	governance	NOUN
gujaf-184	487	13	.	.	PUNCT
gujaf-184	488	1	management	management	NOUN
gujaf-184	488	2	.	.	PUNCT
gujaf-184	489	1	pp	pp	ADP
gujaf-184	489	2	1	1	NUM
gujaf-184	489	3	-	-	SYM
gujaf-184	489	4	9	9	NUM
gujaf-184	489	5	.	.	PUNCT
gujaf-184	489	6	retrieved	retrieve	VERB
gujaf-184	489	7	from	from	ADP
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gujaf-184	489	9	essays	essay	NOUN
gujaf-184	489	10	/	/	SYM
gujaf-184	489	11	management	management	NOUN
gujaf-184	489	12	/	/	SYM
gujaf-184	489	13	cadbury	cadbury	NOUN
gujaf-184	489	14	-	-	PUNCT
gujaf-184	489	15	nigeria	nigeria	NOUN
gujaf-184	489	16	-	-	PUNCT
gujaf-184	489	17	actions	action	NOUN
gujaf-184	489	18	taken	take	VERB
gujaf-184	489	19	-	-	PUNCT
gujaf-184	490	1	to	to	AUX
gujaf-184	490	2	-	-	PUNCT
gujaf-184	490	3	overcome	overcome	VERB
gujaf-184	490	4	-	-	PUNCT
gujaf-184	490	5	the	the	DET
gujaf-184	490	6	-	-	PUNCT
gujaf-184	490	7	scandal	scandal	NOUN
gujaf-184	490	8	-	-	PUNCT
gujaf-184	490	9	in	in	ADP
gujaf-184	490	10	-	-	PUNCT
gujaf-184	490	11	accordance	accordance	NOUN
gujaf-184	490	12	-	-	PUNCT
gujaf-184	490	13	corporate	corporate	ADJ
gujaf-184	490	14	-	-	PUNCT
gujaf-184	490	15	governance	governance	NOUN
gujaf-184	490	16	management	management	NOUN
gujaf-184	490	17	-	-	PUNCT
gujaf-184	490	18	essay	essay	NOUN
gujaf-184	490	19	.php	.php	X
gujaf-184	491	1	umobong	umobong	PROPN
gujaf-184	491	2	,	,	PUNCT
gujaf-184	491	3	a.	a.	NOUN
gujaf-184	491	4	a.	a.	PROPN
gujaf-184	491	5	&	&	CCONJ
gujaf-184	491	6	ibanichuka	ibanichuka	PROPN
gujaf-184	491	7	,	,	PUNCT
gujaf-184	491	8	e.a.l	e.a.l	X
gujaf-184	491	9	(	(	PUNCT
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gujaf-184	491	11	)	)	PUNCT
gujaf-184	491	12	.	.	PUNCT
gujaf-184	492	1	audit	audit	NOUN
gujaf-184	492	2	committee	committee	PROPN
gujaf-184	492	3	attributes	attribute	NOUN
gujaf-184	492	4	and	and	CCONJ
gujaf-184	492	5	financial	financial	ADJ
gujaf-184	492	6	reporting	reporting	NOUN
gujaf-184	492	7	quality	quality	NOUN
gujaf-184	492	8	of	of	ADP
gujaf-184	492	9	food	food	NOUN
gujaf-184	492	10	and	and	CCONJ
gujaf-184	492	11	beverages	beverage	NOUN
gujaf-184	492	12	firms	firm	NOUN
gujaf-184	492	13	in	in	ADP
gujaf-184	492	14	nigeria	nigeria	PROPN
gujaf-184	492	15	.	.	PUNCT
gujaf-184	493	1	international	international	ADJ
gujaf-184	493	2	journal	journal	PROPN
gujaf-184	493	3	of	of	ADP
gujaf-184	493	4	innovative	innovative	ADJ
gujaf-184	493	5	social	social	ADJ
gujaf-184	493	6	sciences	science	NOUN
gujaf-184	493	7	and	and	CCONJ
gujaf-184	493	8	humanities	humanity	NOUN
gujaf-184	493	9	research	research	NOUN
gujaf-184	493	10	,	,	PUNCT
gujaf-184	493	11	5	5	NUM
gujaf-184	493	12	(	(	PUNCT
gujaf-184	493	13	2	2	NUM
gujaf-184	493	14	)	)	PUNCT
gujaf-184	493	15	,	,	PUNCT
gujaf-184	493	16	1	1	NUM
gujaf-184	493	17	-	-	SYM
gujaf-184	493	18	13	13	NUM
gujaf-184	493	19	.	.	PUNCT
gujaf-184	494	1	https://www.springer.com/journal/11156/	https://www.springer.com/journal/11156/	PROPN
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gujaf-184	494	5	https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php	https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php	ADJ
gujaf-184	494	6	gusau	gusau	ADJ
gujaf-184	494	7	journal	journal	NOUN
gujaf-184	494	8	of	of	ADP
gujaf-184	494	9	accounting	accounting	NOUN
gujaf-184	494	10	and	and	CCONJ
gujaf-184	494	11	finance	finance	NOUN
gujaf-184	494	12	,	,	PUNCT
gujaf-184	494	13	vol	vol	NOUN
gujaf-184	494	14	.	.	PROPN
gujaf-184	495	1	3	3	NUM
gujaf-184	495	2	,	,	PUNCT
gujaf-184	495	3	issue	issue	NOUN
gujaf-184	495	4	3	3	NUM
gujaf-184	495	5	,	,	PUNCT
gujaf-184	495	6	october	october	PROPN
gujaf-184	495	7	,	,	PUNCT
gujaf-184	495	8	2022	2022	NUM
gujaf-184	495	9	139	139	NUM
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gujaf-184	495	11	,	,	PUNCT
gujaf-184	495	12	r.	r.	PROPN
gujaf-184	495	13	,	,	PUNCT
gujaf-184	495	14	anjum	anjum	PROPN
gujaf-184	495	15	i.	i.	PROPN
gujaf-184	495	16	&	&	CCONJ
gujaf-184	495	17	shahid	shahid	PROPN
gujaf-184	495	18	,	,	PUNCT
gujaf-184	495	19	j.	j.	PROPN
gujaf-184	495	20	(	(	PUNCT
gujaf-184	495	21	2018	2018	NUM
gujaf-184	495	22	)	)	PUNCT
gujaf-184	495	23	.	.	PUNCT
gujaf-184	496	1	effect	effect	NOUN
gujaf-184	496	2	of	of	ADP
gujaf-184	496	3	board	board	NOUN
gujaf-184	496	4	independence	independence	NOUN
gujaf-184	496	5	on	on	ADP
gujaf-184	496	6	earning	earn	VERB
gujaf-184	496	7	response	response	NOUN
gujaf-184	496	8	coefficient	coefficient	NOUN
gujaf-184	496	9	(	(	PUNCT
gujaf-184	496	10	erc	erc	NOUN
gujaf-184	496	11	):	):	PUNCT
gujaf-184	496	12	evidence	evidence	NOUN
gujaf-184	496	13	from	from	ADP
gujaf-184	496	14	pakistan	pakistan	PROPN
gujaf-184	496	15	.	.	PUNCT
gujaf-184	497	1	review	review	NOUN
gujaf-184	497	2	of	of	ADP
gujaf-184	497	3	economics	economic	NOUN
gujaf-184	497	4	and	and	CCONJ
gujaf-184	497	5	development	development	NOUN
gujaf-184	497	6	studies	study	NOUN
gujaf-184	497	7	,	,	PUNCT
gujaf-184	497	8	4	4	NUM
gujaf-184	497	9	(	(	PUNCT
gujaf-184	497	10	2	2	NUM
gujaf-184	497	11	)	)	PUNCT
gujaf-184	497	12	,	,	PUNCT
gujaf-184	497	13	153	153	NUM
gujaf-184	497	14	-	-	SYM
gujaf-184	497	15	164	164	NUM
gujaf-184	497	16	.	.	PUNCT
gujaf-184	498	1	xie	xie	PROPN
gujaf-184	498	2	,	,	PUNCT
gujaf-184	498	3	b.	b.	PROPN
gujaf-184	498	4	,	,	PUNCT
gujaf-184	498	5	wallace	wallace	PROPN
gujaf-184	498	6	,	,	PUNCT
gujaf-184	498	7	n.	n.	PROPN
gujaf-184	498	8	d.	d.	PROPN
gujaf-184	498	9	&	&	CCONJ
gujaf-184	498	10	peter	peter	PROPN
gujaf-184	498	11	,	,	PUNCT
gujaf-184	498	12	j.	j.	PROPN
gujaf-184	498	13	d.	d.	PROPN
gujaf-184	498	14	(	(	PUNCT
gujaf-184	498	15	2003	2003	NUM
gujaf-184	498	16	)	)	PUNCT
gujaf-184	498	17	.	.	PUNCT
gujaf-184	499	1	earnings	earning	NOUN
gujaf-184	499	2	management	management	NOUN
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gujaf-184	499	5	governance	governance	NOUN
gujaf-184	499	6	:	:	PUNCT
gujaf-184	499	7	the	the	DET
gujaf-184	499	8	role	role	NOUN
gujaf-184	499	9	of	of	ADP
gujaf-184	499	10	the	the	DET
gujaf-184	499	11	board	board	NOUN
gujaf-184	499	12	and	and	CCONJ
gujaf-184	499	13	the	the	DET
gujaf-184	499	14	audit	audit	NOUN
gujaf-184	499	15	committee	committee	NOUN
gujaf-184	499	16	.	.	PUNCT
gujaf-184	500	1	journal	journal	NOUN
gujaf-184	500	2	of	of	ADP
gujaf-184	500	3	corporate	corporate	ADJ
gujaf-184	500	4	finance	finance	NOUN
gujaf-184	500	5	,	,	PUNCT
gujaf-184	500	6	9	9	NUM
gujaf-184	500	7	(	(	PUNCT
gujaf-184	500	8	3	3	NUM
gujaf-184	500	9	)	)	PUNCT
gujaf-184	500	10	,	,	PUNCT
gujaf-184	500	11	pp	pp	ADP
gujaf-184	500	12	295	295	NUM
gujaf-184	500	13	-	-	SYM
gujaf-184	500	14	316	316	NUM
gujaf-184	500	15	.	.	PUNCT
gujaf-184	500	16	doi:10.1016	doi:10.1016	PROPN
gujaf-184	500	17	/	/	SYM
gujaf-184	500	18	s0929	s0929	NOUN
gujaf-184	500	19	1199(02)00006	1199(02)00006	NUM
gujaf-184	500	20	-	-	SYM
gujaf-184	500	21	8	8	NUM
gujaf-184	500	22	zaitul	zaitul	NOUN
gujaf-184	500	23	,	,	PUNCT
gujaf-184	500	24	a.	a.	NOUN
gujaf-184	500	25	&	&	CCONJ
gujaf-184	500	26	ilona	ilona	PROPN
gujaf-184	500	27	,	,	PUNCT
gujaf-184	500	28	d.	d.	PROPN
gujaf-184	500	29	(	(	PUNCT
gujaf-184	500	30	2019	2019	NUM
gujaf-184	500	31	)	)	PUNCT
gujaf-184	500	32	.	.	PUNCT
gujaf-184	501	1	gender	gender	NOUN
gujaf-184	501	2	in	in	ADP
gujaf-184	501	3	audit	audit	NOUN
gujaf-184	501	4	committee	committee	NOUN
gujaf-184	501	5	and	and	CCONJ
gujaf-184	501	6	financial	financial	ADJ
gujaf-184	501	7	reporting	reporting	NOUN
gujaf-184	501	8	timeliness	timeliness	NOUN
gujaf-184	501	9	:	:	PUNCT
gujaf-184	501	10	the	the	DET
gujaf-184	501	11	case	case	NOUN
gujaf-184	501	12	of	of	ADP
gujaf-184	501	13	unique	unique	ADJ
gujaf-184	501	14	continental	continental	ADJ
gujaf-184	501	15	european	european	PROPN
gujaf-184	501	16	model	model	PROPN
gujaf-184	501	17	.	.	PUNCT
gujaf-184	502	1	international	international	ADJ
gujaf-184	502	2	journal	journal	NOUN
gujaf-184	502	3	of	of	ADP
gujaf-184	502	4	recent	recent	ADJ
gujaf-184	502	5	technology	technology	NOUN
gujaf-184	502	6	and	and	CCONJ
gujaf-184	502	7	engineering	engineering	NOUN
gujaf-184	502	8	,	,	PUNCT
gujaf-184	502	9	8	8	NUM
gujaf-184	502	10	(	(	PUNCT
gujaf-184	502	11	2	2	NUM
gujaf-184	502	12	)	)	PUNCT
gujaf-184	502	13	,	,	PUNCT
gujaf-184	502	14	864	864	NUM
gujaf-184	502	15	-	-	SYM
gujaf-184	502	16	871	871	NUM
gujaf-184	502	17	.	.	PUNCT
gujaf-184	503	1	zandi	zandi	PROPN
gujaf-184	503	2	,	,	PUNCT
gujaf-184	503	3	g.	g.	PROPN
gujaf-184	503	4	r.	r.	PROPN
gujaf-184	503	5	&	&	CCONJ
gujaf-184	503	6	abdullah	abdullah	PROPN
gujaf-184	503	7	,	,	PUNCT
gujaf-184	503	8	n.	n.	PROPN
gujaf-184	503	9	a.	a.	PROPN
gujaf-184	503	10	(	(	PUNCT
gujaf-184	503	11	2019	2019	NUM
gujaf-184	503	12	)	)	PUNCT
gujaf-184	503	13	.	.	PUNCT
gujaf-184	504	1	financial	financial	ADJ
gujaf-184	504	2	statements	statement	NOUN
gujaf-184	504	3	timeliness	timeliness	NOUN
gujaf-184	504	4	:	:	PUNCT
gujaf-184	504	5	the	the	DET
gujaf-184	504	6	case	case	NOUN
gujaf-184	504	7	of	of	ADP
gujaf-184	504	8	malaysian	malaysian	ADJ
gujaf-184	504	9	listed	list	VERB
gujaf-184	504	10	industrial	industrial	ADJ
gujaf-184	504	11	product	product	NOUN
gujaf-184	504	12	companies	company	NOUN
gujaf-184	504	13	.	.	PUNCT
gujaf-184	505	1	asian	asian	PROPN
gujaf-184	505	2	academy	academy	PROPN
gujaf-184	505	3	of	of	ADP
gujaf-184	505	4	management	management	PROPN
gujaf-184	505	5	journal	journal	NOUN
gujaf-184	505	6	,	,	PUNCT
gujaf-184	505	7	24	24	NUM
gujaf-184	505	8	(	(	PUNCT
gujaf-184	505	9	2	2	NUM
gujaf-184	505	10	)	)	PUNCT
gujaf-184	505	11	,	,	PUNCT
gujaf-184	505	12	127–141	127–141	NUM
gujaf-184	505	13	.	.	PUNCT
gujaf-184	506	1	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	PROPN
gujaf-184	506	2	#	#	SYM
gujaf-184	506	3	!	!	PUNCT
gujaf-184	507	1	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	PROPN
gujaf-184	507	2	#	#	SYM
gujaf-184	507	3	!	!	PUNCT
gujaf-184	508	1	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	https://www.sciencedirect.com/science/article/abs/pii/s0929119902000068	VERB
gujaf-184	508	2	#	#	NOUN
gujaf-184	508	3	!	!	PUNCT
gujaf-184	509	1	https://www.researchgate.net/journal/journal-of-corporate-finance-0929-1199	https://www.researchgate.net/journal/journal-of-corporate-finance-0929-1199	X
gujaf-184	510	1	https://www.researchgate.net/journal/journal-of-corporate-finance-0929-1199	https://www.researchgate.net/journal/journal-of-corporate-finance-0929-1199	X
gujaf-184	510	2	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	PROPN
gujaf-184	510	3	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	PROPN
gujaf-184	510	4	gusau	gusau	PROPN
gujaf-184	510	5	journal	journal	PROPN
gujaf-184	510	6	of	of	ADP
gujaf-184	510	7	accounting	accounting	NOUN
gujaf-184	510	8	and	and	CCONJ
gujaf-184	510	9	finance	finance	NOUN
gujaf-184	510	10	,	,	PUNCT
gujaf-184	510	11	vol	vol	NOUN
gujaf-184	510	12	.	.	PROPN
gujaf-184	510	13	3	3	NUM
gujaf-184	510	14	,	,	PUNCT
gujaf-184	510	15	issue	issue	NOUN
gujaf-184	510	16	3	3	NUM
gujaf-184	510	17	,	,	PUNCT
gujaf-184	510	18	october	october	PROPN
gujaf-184	510	19	,	,	PUNCT
gujaf-184	510	20	2022	2022	NUM
gujaf-184	510	21	140	140	NUM