id	sid	tid	token	lemma	pos
gujaf-188	1	1	gusau	gusau	PROPN
gujaf-188	1	2	journal	journal	NOUN
gujaf-188	1	3	of	of	ADP
gujaf-188	1	4	accounting	accounting	NOUN
gujaf-188	1	5	and	and	CCONJ
gujaf-188	1	6	finance	finance	NOUN
gujaf-188	1	7	,	,	PUNCT
gujaf-188	1	8	vol	vol	NOUN
gujaf-188	1	9	.	.	PROPN
gujaf-188	1	10	3	3	NUM
gujaf-188	1	11	,	,	PUNCT
gujaf-188	1	12	issue	issue	NOUN
gujaf-188	1	13	3	3	NUM
gujaf-188	1	14	,	,	PUNCT
gujaf-188	1	15	october	october	PROPN
gujaf-188	1	16	,	,	PUNCT
gujaf-188	1	17	2022	2022	NUM
gujaf-188	1	18	i	i	PRON
gujaf-188	1	19	gusau	gusau	PROPN
gujaf-188	1	20	journal	journal	PROPN
gujaf-188	1	21	of	of	ADP
gujaf-188	1	22	accounting	accounting	NOUN
gujaf-188	1	23	and	and	CCONJ
gujaf-188	1	24	finance	finance	NOUN
gujaf-188	1	25	(	(	PUNCT
gujaf-188	1	26	gujaf	gujaf	NOUN
gujaf-188	1	27	)	)	PUNCT
gujaf-188	1	28	vol	vol	NOUN
gujaf-188	1	29	.	.	NOUN
gujaf-188	1	30	3	3	NUM
gujaf-188	1	31	issue	issue	NOUN
gujaf-188	1	32	3	3	NUM
gujaf-188	1	33	,	,	PUNCT
gujaf-188	1	34	october	october	PROPN
gujaf-188	1	35	,	,	PUNCT
gujaf-188	1	36	2022	2022	NUM
gujaf-188	1	37	issn	issn	NOUN
gujaf-188	1	38	:	:	PUNCT
gujaf-188	1	39	2756	2756	NUM
gujaf-188	1	40	-	-	PUNCT
gujaf-188	1	41	665x	665x	NOUN
gujaf-188	1	42	a	a	DET
gujaf-188	1	43	publication	publication	NOUN
gujaf-188	1	44	of	of	ADP
gujaf-188	1	45	department	department	NOUN
gujaf-188	1	46	of	of	ADP
gujaf-188	1	47	accounting	accounting	NOUN
gujaf-188	1	48	and	and	CCONJ
gujaf-188	1	49	finance	finance	NOUN
gujaf-188	1	50	,	,	PUNCT
gujaf-188	1	51	faculty	faculty	NOUN
gujaf-188	1	52	of	of	ADP
gujaf-188	1	53	management	management	NOUN
gujaf-188	1	54	and	and	CCONJ
gujaf-188	1	55	social	social	ADJ
gujaf-188	1	56	sciences	science	NOUN
gujaf-188	1	57	,	,	PUNCT
gujaf-188	1	58	federal	federal	ADJ
gujaf-188	1	59	university	university	NOUN
gujaf-188	1	60	gusau	gusau	NOUN
gujaf-188	1	61	,	,	PUNCT
gujaf-188	1	62	zamfara	zamfara	PROPN
gujaf-188	1	63	state	state	PROPN
gujaf-188	1	64	–	–	PUNCT
gujaf-188	1	65	nigeria	nigeria	PROPN
gujaf-188	1	66	gusau	gusau	PROPN
gujaf-188	1	67	journal	journal	PROPN
gujaf-188	1	68	of	of	ADP
gujaf-188	1	69	accounting	accounting	NOUN
gujaf-188	1	70	and	and	CCONJ
gujaf-188	1	71	finance	finance	NOUN
gujaf-188	1	72	,	,	PUNCT
gujaf-188	1	73	vol	vol	NOUN
gujaf-188	1	74	.	.	PROPN
gujaf-188	1	75	3	3	NUM
gujaf-188	1	76	,	,	PUNCT
gujaf-188	1	77	issue	issue	NOUN
gujaf-188	1	78	3	3	NUM
gujaf-188	1	79	,	,	PUNCT
gujaf-188	1	80	october	october	PROPN
gujaf-188	1	81	,	,	PUNCT
gujaf-188	1	82	2022	2022	NUM
gujaf-188	1	83	ii	ii	PROPN
gujaf-188	1	84	©	©	PROPN
gujaf-188	1	85	department	department	PROPN
gujaf-188	1	86	of	of	ADP
gujaf-188	1	87	accounting	accounting	NOUN
gujaf-188	1	88	and	and	CCONJ
gujaf-188	1	89	finance	finance	NOUN
gujaf-188	1	90	vol	vol	NOUN
gujaf-188	1	91	.	.	PUNCT
gujaf-188	2	1	3	3	NUM
gujaf-188	2	2	issue	issue	NOUN
gujaf-188	2	3	3	3	NUM
gujaf-188	2	4	october	october	PROPN
gujaf-188	2	5	,	,	PUNCT
gujaf-188	2	6	2022	2022	NUM
gujaf-188	2	7	issn	issn	VERB
gujaf-188	2	8	:	:	PUNCT
gujaf-188	2	9	2756	2756	NUM
gujaf-188	2	10	-	-	PUNCT
gujaf-188	2	11	665x	665x	NOUN
gujaf-188	2	12	a	a	DET
gujaf-188	2	13	publication	publication	NOUN
gujaf-188	2	14	of	of	ADP
gujaf-188	2	15	department	department	NOUN
gujaf-188	2	16	of	of	ADP
gujaf-188	2	17	accounting	accounting	NOUN
gujaf-188	2	18	and	and	CCONJ
gujaf-188	2	19	finance	finance	NOUN
gujaf-188	2	20	,	,	PUNCT
gujaf-188	2	21	faculty	faculty	NOUN
gujaf-188	2	22	of	of	ADP
gujaf-188	2	23	management	management	NOUN
gujaf-188	2	24	and	and	CCONJ
gujaf-188	2	25	social	social	ADJ
gujaf-188	2	26	sciences	science	NOUN
gujaf-188	2	27	,	,	PUNCT
gujaf-188	2	28	federal	federal	ADJ
gujaf-188	2	29	university	university	NOUN
gujaf-188	2	30	gusau	gusau	NOUN
gujaf-188	2	31	,	,	PUNCT
gujaf-188	2	32	zamfara	zamfara	PROPN
gujaf-188	2	33	state	state	NOUN
gujaf-188	2	34	-nigeria	-nigeria	PROPN
gujaf-188	2	35	all	all	DET
gujaf-188	2	36	rights	right	NOUN
gujaf-188	2	37	reserved	reserve	VERB
gujaf-188	2	38	except	except	SCONJ
gujaf-188	2	39	for	for	ADP
gujaf-188	2	40	academic	academic	ADJ
gujaf-188	2	41	purposes	purpose	NOUN
gujaf-188	2	42	no	no	DET
gujaf-188	2	43	part	part	NOUN
gujaf-188	2	44	or	or	CCONJ
gujaf-188	2	45	whole	whole	NOUN
gujaf-188	2	46	of	of	ADP
gujaf-188	2	47	this	this	DET
gujaf-188	2	48	publication	publication	NOUN
gujaf-188	2	49	is	be	AUX
gujaf-188	2	50	allowed	allow	VERB
gujaf-188	2	51	to	to	PART
gujaf-188	2	52	be	be	AUX
gujaf-188	2	53	reproduced	reproduce	VERB
gujaf-188	2	54	,	,	PUNCT
gujaf-188	2	55	stored	store	VERB
gujaf-188	2	56	in	in	ADP
gujaf-188	2	57	a	a	DET
gujaf-188	2	58	retrieval	retrieval	NOUN
gujaf-188	2	59	system	system	NOUN
gujaf-188	2	60	or	or	CCONJ
gujaf-188	2	61	transmitted	transmit	VERB
gujaf-188	2	62	in	in	ADP
gujaf-188	2	63	any	any	DET
gujaf-188	2	64	form	form	NOUN
gujaf-188	2	65	or	or	CCONJ
gujaf-188	2	66	by	by	ADP
gujaf-188	2	67	any	any	DET
gujaf-188	2	68	means	mean	NOUN
gujaf-188	2	69	be	be	AUX
gujaf-188	2	70	it	it	PRON
gujaf-188	2	71	mechanical	mechanical	ADJ
gujaf-188	2	72	,	,	PUNCT
gujaf-188	2	73	electrical	electrical	ADJ
gujaf-188	2	74	,	,	PUNCT
gujaf-188	2	75	photocopying	photocopying	NOUN
gujaf-188	2	76	,	,	PUNCT
gujaf-188	2	77	recording	recording	NOUN
gujaf-188	2	78	or	or	CCONJ
gujaf-188	2	79	otherwise	otherwise	ADV
gujaf-188	2	80	,	,	PUNCT
gujaf-188	2	81	without	without	ADP
gujaf-188	2	82	prior	prior	ADJ
gujaf-188	2	83	permission	permission	NOUN
gujaf-188	2	84	of	of	ADP
gujaf-188	2	85	the	the	DET
gujaf-188	2	86	copyright	copyright	NOUN
gujaf-188	2	87	owner	owner	NOUN
gujaf-188	2	88	.	.	PUNCT
gujaf-188	3	1	published	publish	VERB
gujaf-188	3	2	and	and	CCONJ
gujaf-188	3	3	printed	print	VERB
gujaf-188	3	4	by	by	ADP
gujaf-188	3	5	:	:	PUNCT
gujaf-188	3	6	ahmadu	ahmadu	PROPN
gujaf-188	3	7	bello	bello	PROPN
gujaf-188	3	8	university	university	PROPN
gujaf-188	3	9	press	press	NOUN
gujaf-188	3	10	limited	limit	VERB
gujaf-188	3	11	,	,	PUNCT
gujaf-188	3	12	zaria	zaria	PROPN
gujaf-188	3	13	kaduna	kaduna	PROPN
gujaf-188	3	14	state	state	PROPN
gujaf-188	3	15	,	,	PUNCT
gujaf-188	3	16	nigeria	nigeria	PROPN
gujaf-188	3	17	.	.	PUNCT
gujaf-188	4	1	tel	tel	ADP
gujaf-188	4	2	:	:	PUNCT
gujaf-188	4	3	08065949711	08065949711	NUM
gujaf-188	4	4	,	,	PUNCT
gujaf-188	4	5	069	069	NUM
gujaf-188	4	6	-	-	SYM
gujaf-188	4	7	879121	879121	NUM
gujaf-188	4	8	e	e	NOUN
gujaf-188	4	9	-	-	NOUN
gujaf-188	4	10	mail	mail	NOUN
gujaf-188	4	11	:	:	PUNCT
gujaf-188	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-188	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-188	5	1	website	website	NOUN
gujaf-188	5	2	:	:	PUNCT
gujaf-188	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-188	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-188	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-188	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-188	5	7	gusau	gusau	ADJ
gujaf-188	5	8	journal	journal	NOUN
gujaf-188	5	9	of	of	ADP
gujaf-188	5	10	accounting	accounting	NOUN
gujaf-188	5	11	and	and	CCONJ
gujaf-188	5	12	finance	finance	NOUN
gujaf-188	5	13	,	,	PUNCT
gujaf-188	5	14	vol	vol	NOUN
gujaf-188	5	15	.	.	PROPN
gujaf-188	5	16	3	3	NUM
gujaf-188	5	17	,	,	PUNCT
gujaf-188	5	18	issue	issue	NOUN
gujaf-188	5	19	3	3	NUM
gujaf-188	5	20	,	,	PUNCT
gujaf-188	5	21	october	october	PROPN
gujaf-188	5	22	,	,	PUNCT
gujaf-188	5	23	2022	2022	NUM
gujaf-188	5	24	iii	iii	NUM
gujaf-188	5	25	editorial	editorial	PROPN
gujaf-188	5	26	board	board	NOUN
gujaf-188	5	27	editor	editor	NOUN
gujaf-188	5	28	-	-	PUNCT
gujaf-188	5	29	in	in	ADP
gujaf-188	5	30	-	-	PUNCT
gujaf-188	5	31	chief	chief	NOUN
gujaf-188	5	32	:	:	PUNCT
gujaf-188	5	33	prof	prof	PROPN
gujaf-188	5	34	.	.	PUNCT
gujaf-188	5	35	shehu	shehu	PROPN
gujaf-188	5	36	usman	usman	PROPN
gujaf-188	5	37	hassan	hassan	PROPN
gujaf-188	5	38	department	department	PROPN
gujaf-188	5	39	of	of	ADP
gujaf-188	5	40	accounting	accounting	PROPN
gujaf-188	5	41	,	,	PUNCT
gujaf-188	5	42	federal	federal	ADJ
gujaf-188	5	43	university	university	PROPN
gujaf-188	5	44	of	of	ADP
gujaf-188	5	45	kashere	kashere	PROPN
gujaf-188	5	46	,	,	PUNCT
gujaf-188	5	47	gombe	gombe	ADJ
gujaf-188	5	48	state	state	NOUN
gujaf-188	5	49	.	.	PUNCT
gujaf-188	6	1	associate	associate	NOUN
gujaf-188	6	2	editor	editor	NOUN
gujaf-188	6	3	:	:	PUNCT
gujaf-188	6	4	dr	dr	PROPN
gujaf-188	6	5	.	.	PROPN
gujaf-188	6	6	muhammad	muhammad	PROPN
gujaf-188	6	7	mustapha	mustapha	PROPN
gujaf-188	6	8	bagudo	bagudo	PROPN
gujaf-188	6	9	department	department	PROPN
gujaf-188	6	10	of	of	ADP
gujaf-188	6	11	accounting	accounting	PROPN
gujaf-188	6	12	,	,	PUNCT
gujaf-188	6	13	ahmadu	ahmadu	PROPN
gujaf-188	6	14	bello	bello	PROPN
gujaf-188	6	15	university	university	PROPN
gujaf-188	6	16	zaria	zaria	PROPN
gujaf-188	6	17	,	,	PUNCT
gujaf-188	6	18	kaduna	kaduna	PROPN
gujaf-188	6	19	state	state	PROPN
gujaf-188	6	20	.	.	PUNCT
gujaf-188	7	1	managing	manage	VERB
gujaf-188	7	2	editor	editor	NOUN
gujaf-188	7	3	:	:	PUNCT
gujaf-188	7	4	umar	umar	PROPN
gujaf-188	7	5	farouk	farouk	PROPN
gujaf-188	7	6	abdulkarim	abdulkarim	PROPN
gujaf-188	7	7	department	department	PROPN
gujaf-188	7	8	of	of	ADP
gujaf-188	7	9	accounting	accounting	NOUN
gujaf-188	7	10	and	and	CCONJ
gujaf-188	7	11	finance	finance	NOUN
gujaf-188	7	12	,	,	PUNCT
gujaf-188	7	13	federal	federal	ADJ
gujaf-188	7	14	university	university	NOUN
gujaf-188	7	15	gusau	gusau	PROPN
gujaf-188	7	16	,	,	PUNCT
gujaf-188	7	17	zamfara	zamfara	PROPN
gujaf-188	7	18	state	state	PROPN
gujaf-188	7	19	.	.	PUNCT
gujaf-188	8	1	editorial	editorial	PROPN
gujaf-188	8	2	board	board	NOUN
gujaf-188	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-188	8	4	modu	modu	PROPN
gujaf-188	8	5	kumshe	kumshe	PROPN
gujaf-188	8	6	department	department	PROPN
gujaf-188	8	7	of	of	ADP
gujaf-188	8	8	accounting	accounting	PROPN
gujaf-188	8	9	,	,	PUNCT
gujaf-188	8	10	university	university	NOUN
gujaf-188	8	11	of	of	ADP
gujaf-188	8	12	maiduguri	maiduguri	PROPN
gujaf-188	8	13	,	,	PUNCT
gujaf-188	8	14	borno	borno	PROPN
gujaf-188	8	15	state	state	PROPN
gujaf-188	8	16	.	.	PUNCT
gujaf-188	9	1	prof	prof	PROPN
gujaf-188	9	2	ugochukwu	ugochukwu	PROPN
gujaf-188	9	3	c.	c.	PROPN
gujaf-188	9	4	nzewi	nzewi	VERB
gujaf-188	9	5	department	department	PROPN
gujaf-188	9	6	of	of	ADP
gujaf-188	9	7	accounting	accounting	PROPN
gujaf-188	9	8	,	,	PUNCT
gujaf-188	9	9	paul	paul	PROPN
gujaf-188	9	10	university	university	PROPN
gujaf-188	9	11	awka	awka	NOUN
gujaf-188	9	12	,	,	PUNCT
gujaf-188	9	13	anambra	anambra	PROPN
gujaf-188	9	14	state	state	PROPN
gujaf-188	9	15	.	.	PUNCT
gujaf-188	10	1	prof	prof	PROPN
gujaf-188	10	2	kabir	kabir	PROPN
gujaf-188	10	3	tahir	tahir	PROPN
gujaf-188	10	4	hamid	hamid	PROPN
gujaf-188	10	5	department	department	PROPN
gujaf-188	10	6	of	of	ADP
gujaf-188	10	7	accounting	accounting	PROPN
gujaf-188	10	8	,	,	PUNCT
gujaf-188	10	9	bayero	bayero	PROPN
gujaf-188	10	10	university	university	PROPN
gujaf-188	10	11	,	,	PUNCT
gujaf-188	10	12	kano	kano	PROPN
gujaf-188	10	13	,	,	PUNCT
gujaf-188	10	14	kano	kano	PROPN
gujaf-188	10	15	state	state	PROPN
gujaf-188	10	16	.	.	PUNCT
gujaf-188	11	1	prof	prof	PROPN
gujaf-188	11	2	.	.	PUNCT
gujaf-188	12	1	ekoja	ekoja	PROPN
gujaf-188	12	2	b.	b.	PROPN
gujaf-188	12	3	ekoja	ekoja	PROPN
gujaf-188	12	4	department	department	PROPN
gujaf-188	12	5	of	of	ADP
gujaf-188	12	6	accounting	accounting	PROPN
gujaf-188	12	7	,	,	PUNCT
gujaf-188	12	8	university	university	PROPN
gujaf-188	12	9	of	of	ADP
gujaf-188	12	10	jos	jos	PROPN
gujaf-188	12	11	.	.	PROPN
gujaf-188	12	12	prof	prof	PROPN
gujaf-188	12	13	.	.	PUNCT
gujaf-188	13	1	clifford	clifford	PROPN
gujaf-188	13	2	ofurum	ofurum	PROPN
gujaf-188	13	3	department	department	PROPN
gujaf-188	13	4	of	of	ADP
gujaf-188	13	5	accounting	accounting	PROPN
gujaf-188	13	6	,	,	PUNCT
gujaf-188	13	7	university	university	NOUN
gujaf-188	13	8	of	of	ADP
gujaf-188	13	9	portharcourt	portharcourt	PROPN
gujaf-188	13	10	,	,	PUNCT
gujaf-188	13	11	rivers	river	NOUN
gujaf-188	13	12	state	state	PROPN
gujaf-188	13	13	.	.	PUNCT
gujaf-188	14	1	prof	prof	PROPN
gujaf-188	14	2	.	.	PUNCT
gujaf-188	15	1	ahmad	ahmad	PROPN
gujaf-188	15	2	bello	bello	PROPN
gujaf-188	15	3	dogarawa	dogarawa	PROPN
gujaf-188	15	4	department	department	PROPN
gujaf-188	15	5	of	of	ADP
gujaf-188	15	6	accounting	accounting	NOUN
gujaf-188	15	7	,	,	PUNCT
gujaf-188	15	8	ahmadu	ahmadu	PROPN
gujaf-188	15	9	bello	bello	PROPN
gujaf-188	15	10	university	university	PROPN
gujaf-188	15	11	zaria	zaria	PROPN
gujaf-188	15	12	.	.	PUNCT
gujaf-188	16	1	prof	prof	PROPN
gujaf-188	16	2	.	.	PUNCT
gujaf-188	17	1	yusuf	yusuf	PROPN
gujaf-188	17	2	.	.	PUNCT
gujaf-188	18	1	b.	b.	PROPN
gujaf-188	18	2	rahman	rahman	PROPN
gujaf-188	18	3	department	department	PROPN
gujaf-188	18	4	of	of	ADP
gujaf-188	18	5	accounting	accounting	PROPN
gujaf-188	18	6	,	,	PUNCT
gujaf-188	18	7	lagos	lagos	NOUN
gujaf-188	18	8	state	state	PROPN
gujaf-188	18	9	university	university	PROPN
gujaf-188	18	10	,	,	PUNCT
gujaf-188	18	11	lagos	lago	NOUN
gujaf-188	18	12	stat	stat	PROPN
gujaf-188	18	13	gusau	gusau	PROPN
gujaf-188	18	14	journal	journal	PROPN
gujaf-188	18	15	of	of	ADP
gujaf-188	18	16	accounting	accounting	NOUN
gujaf-188	18	17	and	and	CCONJ
gujaf-188	18	18	finance	finance	NOUN
gujaf-188	18	19	,	,	PUNCT
gujaf-188	18	20	vol	vol	NOUN
gujaf-188	18	21	.	.	PROPN
gujaf-188	19	1	3	3	NUM
gujaf-188	19	2	,	,	PUNCT
gujaf-188	19	3	issue	issue	NOUN
gujaf-188	19	4	3	3	NUM
gujaf-188	19	5	,	,	PUNCT
gujaf-188	19	6	october	october	PROPN
gujaf-188	19	7	,	,	PUNCT
gujaf-188	19	8	2022	2022	NUM
gujaf-188	19	9	iv	iv	NUM
gujaf-188	19	10	prof	prof	NOUN
gujaf-188	19	11	.	.	PUNCT
gujaf-188	20	1	suleiman	suleiman	PROPN
gujaf-188	20	2	a.	a.	PROPN
gujaf-188	20	3	s.	s.	PROPN
gujaf-188	20	4	aruwa	aruwa	PROPN
gujaf-188	20	5	department	department	PROPN
gujaf-188	20	6	of	of	ADP
gujaf-188	20	7	accounting	accounting	PROPN
gujaf-188	20	8	,	,	PUNCT
gujaf-188	20	9	nasarawa	nasarawa	PROPN
gujaf-188	20	10	state	state	PROPN
gujaf-188	20	11	university	university	PROPN
gujaf-188	20	12	,	,	PUNCT
gujaf-188	20	13	keffi	keffi	PROPN
gujaf-188	20	14	,	,	PUNCT
gujaf-188	20	15	nasarawa	nasarawa	PROPN
gujaf-188	20	16	state	state	PROPN
gujaf-188	20	17	.	.	PUNCT
gujaf-188	21	1	prof	prof	PROPN
gujaf-188	21	2	.	.	PUNCT
gujaf-188	22	1	muhammad	muhammad	PROPN
gujaf-188	22	2	junaidu	junaidu	PROPN
gujaf-188	22	3	kurawa	kurawa	PROPN
gujaf-188	22	4	department	department	PROPN
gujaf-188	22	5	of	of	ADP
gujaf-188	22	6	accounting	accounting	PROPN
gujaf-188	22	7	,	,	PUNCT
gujaf-188	22	8	bayero	bayero	PROPN
gujaf-188	22	9	university	university	PROPN
gujaf-188	22	10	kano	kano	PROPN
gujaf-188	22	11	,	,	PUNCT
gujaf-188	22	12	kano	kano	PROPN
gujaf-188	22	13	state	state	PROPN
gujaf-188	22	14	.	.	PUNCT
gujaf-188	23	1	prof	prof	PROPN
gujaf-188	23	2	.	.	PUNCT
gujaf-188	24	1	muhammad	muhammad	PROPN
gujaf-188	24	2	habibu	habibu	ADJ
gujaf-188	24	3	sabari	sabari	PROPN
gujaf-188	24	4	department	department	PROPN
gujaf-188	24	5	of	of	ADP
gujaf-188	24	6	accounting	accounting	NOUN
gujaf-188	24	7	,	,	PUNCT
gujaf-188	24	8	ahmadu	ahmadu	PROPN
gujaf-188	24	9	bello	bello	PROPN
gujaf-188	24	10	university	university	PROPN
gujaf-188	24	11	,	,	PUNCT
gujaf-188	24	12	zaria	zaria	PROPN
gujaf-188	24	13	.	.	PUNCT
gujaf-188	24	14	prof	prof	PROPN
gujaf-188	24	15	.	.	PUNCT
gujaf-188	25	1	okpanachi	okpanachi	PROPN
gujaf-188	25	2	joshua	joshua	PROPN
gujaf-188	25	3	department	department	PROPN
gujaf-188	25	4	of	of	ADP
gujaf-188	25	5	accounting	accounting	NOUN
gujaf-188	25	6	and	and	CCONJ
gujaf-188	25	7	management	management	NOUN
gujaf-188	25	8	,	,	PUNCT
gujaf-188	25	9	nigerian	nigerian	ADJ
gujaf-188	25	10	defence	defence	PROPN
gujaf-188	25	11	academy	academy	PROPN
gujaf-188	25	12	,	,	PUNCT
gujaf-188	25	13	kaduna	kaduna	PROPN
gujaf-188	25	14	.	.	PROPN
gujaf-188	25	15	prof	prof	PROPN
gujaf-188	25	16	.	.	PUNCT
gujaf-188	26	1	hassan	hassan	PROPN
gujaf-188	26	2	ibrahim	ibrahim	PROPN
gujaf-188	26	3	department	department	PROPN
gujaf-188	26	4	of	of	ADP
gujaf-188	26	5	accounting	accounting	PROPN
gujaf-188	26	6	,	,	PUNCT
gujaf-188	26	7	ibb	ibb	NOUN
gujaf-188	26	8	university	university	NOUN
gujaf-188	26	9	,	,	PUNCT
gujaf-188	26	10	lapai	lapai	NOUN
gujaf-188	26	11	,	,	PUNCT
gujaf-188	26	12	niger	niger	NOUN
gujaf-188	26	13	state	state	NOUN
gujaf-188	26	14	.	.	PUNCT
gujaf-188	27	1	prof	prof	PROPN
gujaf-188	27	2	.	.	PUNCT
gujaf-188	28	1	ifeoma	ifeoma	PROPN
gujaf-188	28	2	mary	mary	PROPN
gujaf-188	28	3	okwo	okwo	PROPN
gujaf-188	28	4	department	department	PROPN
gujaf-188	28	5	of	of	ADP
gujaf-188	28	6	accounting	accounting	PROPN
gujaf-188	28	7	,	,	PUNCT
gujaf-188	28	8	enugu	enugu	PROPN
gujaf-188	28	9	state	state	PROPN
gujaf-188	28	10	university	university	PROPN
gujaf-188	28	11	of	of	ADP
gujaf-188	28	12	science	science	NOUN
gujaf-188	28	13	and	and	CCONJ
gujaf-188	28	14	technology	technology	NOUN
gujaf-188	28	15	,	,	PUNCT
gujaf-188	28	16	enugu	enugu	PROPN
gujaf-188	28	17	state	state	PROPN
gujaf-188	28	18	.	.	PUNCT
gujaf-188	29	1	prof	prof	PROPN
gujaf-188	29	2	.	.	PUNCT
gujaf-188	30	1	muhammad	muhammad	PROPN
gujaf-188	30	2	aminu	aminu	PROPN
gujaf-188	30	3	isa	isa	PROPN
gujaf-188	30	4	department	department	PROPN
gujaf-188	30	5	of	of	ADP
gujaf-188	30	6	accounting	accounting	PROPN
gujaf-188	30	7	,	,	PUNCT
gujaf-188	30	8	bayero	bayero	PROPN
gujaf-188	30	9	university	university	PROPN
gujaf-188	30	10	,	,	PUNCT
gujaf-188	30	11	kano	kano	PROPN
gujaf-188	30	12	,	,	PUNCT
gujaf-188	30	13	kano	kano	PROPN
gujaf-188	30	14	state	state	PROPN
gujaf-188	30	15	.	.	PUNCT
gujaf-188	31	1	prof	prof	PROPN
gujaf-188	31	2	.	.	PUNCT
gujaf-188	32	1	ahmadu	ahmadu	PROPN
gujaf-188	32	2	bello	bello	PROPN
gujaf-188	32	3	department	department	PROPN
gujaf-188	32	4	of	of	ADP
gujaf-188	32	5	accounting	accounting	NOUN
gujaf-188	32	6	,	,	PUNCT
gujaf-188	32	7	ahmadu	ahmadu	PROPN
gujaf-188	32	8	bello	bello	PROPN
gujaf-188	32	9	university	university	PROPN
gujaf-188	32	10	,	,	PUNCT
gujaf-188	32	11	zaria	zaria	PROPN
gujaf-188	32	12	.	.	PUNCT
gujaf-188	33	1	prof	prof	PROPN
gujaf-188	33	2	.	.	PUNCT
gujaf-188	34	1	musa	musa	PROPN
gujaf-188	34	2	yelwa	yelwa	PROPN
gujaf-188	34	3	abubakar	abubakar	PROPN
gujaf-188	34	4	department	department	PROPN
gujaf-188	34	5	of	of	ADP
gujaf-188	34	6	accounting	accounting	PROPN
gujaf-188	34	7	,	,	PUNCT
gujaf-188	34	8	usmanu	usmanu	PROPN
gujaf-188	34	9	danfodiyo	danfodiyo	PROPN
gujaf-188	34	10	university	university	PROPN
gujaf-188	34	11	,	,	PUNCT
gujaf-188	34	12	sokoto	sokoto	PROPN
gujaf-188	34	13	state	state	PROPN
gujaf-188	34	14	.	.	PUNCT
gujaf-188	35	1	prof	prof	PROPN
gujaf-188	35	2	.	.	PUNCT
gujaf-188	36	1	salisu	salisu	PROPN
gujaf-188	36	2	abubakar	abubakar	PROPN
gujaf-188	36	3	department	department	PROPN
gujaf-188	36	4	of	of	ADP
gujaf-188	36	5	accounting	accounting	NOUN
gujaf-188	36	6	,	,	PUNCT
gujaf-188	36	7	ahmadu	ahmadu	PROPN
gujaf-188	36	8	bello	bello	PROPN
gujaf-188	36	9	university	university	PROPN
gujaf-188	36	10	zaria	zaria	PROPN
gujaf-188	36	11	,	,	PUNCT
gujaf-188	36	12	kaduna	kaduna	PROPN
gujaf-188	36	13	state	state	PROPN
gujaf-188	36	14	.	.	PUNCT
gujaf-188	37	1	dr	dr	PROPN
gujaf-188	37	2	.	.	PROPN
gujaf-188	37	3	isaq	isaq	PROPN
gujaf-188	37	4	alhaji	alhaji	PROPN
gujaf-188	37	5	samaila	samaila	PROPN
gujaf-188	37	6	department	department	PROPN
gujaf-188	37	7	of	of	ADP
gujaf-188	37	8	accounting	accounting	PROPN
gujaf-188	37	9	,	,	PUNCT
gujaf-188	37	10	bayero	bayero	PROPN
gujaf-188	37	11	university	university	NOUN
gujaf-188	37	12	,	,	PUNCT
gujaf-188	37	13	kano	kano	PROPN
gujaf-188	37	14	state	state	PROPN
gujaf-188	37	15	.	.	PUNCT
gujaf-188	38	1	prof	prof	PROPN
gujaf-188	38	2	.	.	PUNCT
gujaf-188	39	1	fatima	fatima	PROPN
gujaf-188	39	2	alfa	alfa	PROPN
gujaf-188	39	3	department	department	PROPN
gujaf-188	39	4	of	of	ADP
gujaf-188	39	5	accounting	accounting	PROPN
gujaf-188	39	6	,	,	PUNCT
gujaf-188	39	7	university	university	NOUN
gujaf-188	39	8	of	of	ADP
gujaf-188	39	9	maiduguri	maiduguri	PROPN
gujaf-188	39	10	,	,	PUNCT
gujaf-188	39	11	borno	borno	PROPN
gujaf-188	39	12	state	state	PROPN
gujaf-188	39	13	.	.	PUNCT
gujaf-188	40	1	gusau	gusau	PROPN
gujaf-188	40	2	journal	journal	PROPN
gujaf-188	40	3	of	of	ADP
gujaf-188	40	4	accounting	accounting	NOUN
gujaf-188	40	5	and	and	CCONJ
gujaf-188	40	6	finance	finance	NOUN
gujaf-188	40	7	,	,	PUNCT
gujaf-188	40	8	vol	vol	NOUN
gujaf-188	40	9	.	.	PROPN
gujaf-188	40	10	3	3	NUM
gujaf-188	40	11	,	,	PUNCT
gujaf-188	40	12	issue	issue	NOUN
gujaf-188	40	13	3	3	NUM
gujaf-188	40	14	,	,	PUNCT
gujaf-188	40	15	october	october	PROPN
gujaf-188	40	16	,	,	PUNCT
gujaf-188	40	17	2022	2022	NUM
gujaf-188	40	18	v	v	ADP
gujaf-188	40	19	dr	dr	PROPN
gujaf-188	40	20	.	.	PROPN
gujaf-188	40	21	sunusi	sunusi	PROPN
gujaf-188	40	22	sa'ad	sa'ad	PROPN
gujaf-188	40	23	ahmad	ahmad	PROPN
gujaf-188	40	24	department	department	PROPN
gujaf-188	40	25	of	of	ADP
gujaf-188	40	26	accounting	accounting	PROPN
gujaf-188	40	27	,	,	PUNCT
gujaf-188	40	28	federal	federal	ADJ
gujaf-188	40	29	university	university	NOUN
gujaf-188	40	30	dutse	dutse	NOUN
gujaf-188	40	31	,	,	PUNCT
gujaf-188	40	32	jigawa	jigawa	PROPN
gujaf-188	40	33	state	state	PROPN
gujaf-188	40	34	.	.	PUNCT
gujaf-188	41	1	dr	dr	PROPN
gujaf-188	41	2	.	.	PROPN
gujaf-188	41	3	nasiru	nasiru	PROPN
gujaf-188	41	4	a.	a.	PROPN
gujaf-188	41	5	ka’oje	ka’oje	PROPN
gujaf-188	41	6	department	department	PROPN
gujaf-188	41	7	of	of	ADP
gujaf-188	41	8	accounting	accounting	PROPN
gujaf-188	41	9	,	,	PUNCT
gujaf-188	41	10	usmanu	usmanu	PROPN
gujaf-188	41	11	danfodiyo	danfodiyo	PROPN
gujaf-188	41	12	university	university	PROPN
gujaf-188	41	13	sokoto	sokoto	PROPN
gujaf-188	41	14	state	state	PROPN
gujaf-188	41	15	.	.	PUNCT
gujaf-188	42	1	dr	dr	PROPN
gujaf-188	42	2	.	.	PROPN
gujaf-188	42	3	aminu	aminu	PROPN
gujaf-188	42	4	abdullahi	abdullahi	PROPN
gujaf-188	42	5	department	department	PROPN
gujaf-188	42	6	of	of	ADP
gujaf-188	42	7	accounting	accounting	PROPN
gujaf-188	42	8	,	,	PUNCT
gujaf-188	42	9	usmanu	usmanu	PROPN
gujaf-188	42	10	danfodiyo	danfodiyo	PROPN
gujaf-188	42	11	university	university	PROPN
gujaf-188	42	12	sokoto	sokoto	PROPN
gujaf-188	42	13	,	,	PUNCT
gujaf-188	42	14	state	state	PROPN
gujaf-188	42	15	.	.	PUNCT
gujaf-188	43	1	dr	dr	PROPN
gujaf-188	43	2	.	.	PROPN
gujaf-188	43	3	onipe	onipe	PROPN
gujaf-188	43	4	adebenege	adebenege	PROPN
gujaf-188	43	5	yahaya	yahaya	PROPN
gujaf-188	43	6	department	department	PROPN
gujaf-188	43	7	of	of	ADP
gujaf-188	43	8	accounting	accounting	PROPN
gujaf-188	43	9	,	,	PUNCT
gujaf-188	43	10	nigerian	nigerian	ADJ
gujaf-188	43	11	defence	defence	PROPN
gujaf-188	43	12	academy	academy	PROPN
gujaf-188	43	13	,	,	PUNCT
gujaf-188	43	14	kaduna	kaduna	PROPN
gujaf-188	43	15	state	state	PROPN
gujaf-188	43	16	.	.	PUNCT
gujaf-188	44	1	dr	dr	PROPN
gujaf-188	44	2	.	.	PROPN
gujaf-188	44	3	saidu	saidu	PROPN
gujaf-188	44	4	adamu	adamu	PROPN
gujaf-188	44	5	department	department	PROPN
gujaf-188	44	6	of	of	ADP
gujaf-188	44	7	accounting	accounting	PROPN
gujaf-188	44	8	,	,	PUNCT
gujaf-188	44	9	federal	federal	ADJ
gujaf-188	44	10	university	university	PROPN
gujaf-188	44	11	of	of	ADP
gujaf-188	44	12	kashere	kashere	PROPN
gujaf-188	44	13	,	,	PUNCT
gujaf-188	44	14	gombe	gombe	ADJ
gujaf-188	44	15	state	state	NOUN
gujaf-188	44	16	.	.	PUNCT
gujaf-188	45	1	dr	dr	PROPN
gujaf-188	45	2	.	.	PROPN
gujaf-188	45	3	nasiru	nasiru	PROPN
gujaf-188	45	4	yunusa	yunusa	PROPN
gujaf-188	45	5	department	department	PROPN
gujaf-188	45	6	of	of	ADP
gujaf-188	45	7	accounting	accounting	NOUN
gujaf-188	45	8	,	,	PUNCT
gujaf-188	45	9	ahmadu	ahmadu	PROPN
gujaf-188	45	10	bello	bello	PROPN
gujaf-188	45	11	university	university	PROPN
gujaf-188	45	12	zaria	zaria	PROPN
gujaf-188	45	13	.	.	PUNCT
gujaf-188	46	1	dr	dr	PROPN
gujaf-188	46	2	.	.	PROPN
gujaf-188	46	3	aisha	aisha	PROPN
gujaf-188	46	4	nuhu	nuhu	PROPN
gujaf-188	46	5	muhammad	muhammad	PROPN
gujaf-188	46	6	department	department	PROPN
gujaf-188	46	7	of	of	ADP
gujaf-188	46	8	accounting	accounting	PROPN
gujaf-188	46	9	,	,	PUNCT
gujaf-188	46	10	ahmadu	ahmadu	PROPN
gujaf-188	46	11	bello	bello	PROPN
gujaf-188	46	12	university	university	PROPN
gujaf-188	46	13	zaria	zaria	PROPN
gujaf-188	46	14	.	.	PUNCT
gujaf-188	47	1	dr	dr	PROPN
gujaf-188	47	2	.	.	PROPN
gujaf-188	47	3	lawal	lawal	PROPN
gujaf-188	47	4	muhammad	muhammad	PROPN
gujaf-188	47	5	department	department	PROPN
gujaf-188	47	6	of	of	ADP
gujaf-188	47	7	accounting	accounting	PROPN
gujaf-188	47	8	,	,	PUNCT
gujaf-188	47	9	ahmadu	ahmadu	PROPN
gujaf-188	47	10	bello	bello	PROPN
gujaf-188	47	11	university	university	PROPN
gujaf-188	47	12	zaria	zaria	PROPN
gujaf-188	47	13	.	.	PUNCT
gujaf-188	48	1	dr	dr	PROPN
gujaf-188	48	2	.	.	PROPN
gujaf-188	48	3	farouk	farouk	PROPN
gujaf-188	48	4	adeiza	adeiza	PROPN
gujaf-188	48	5	school	school	PROPN
gujaf-188	48	6	of	of	ADP
gujaf-188	48	7	business	business	NOUN
gujaf-188	48	8	and	and	CCONJ
gujaf-188	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-188	48	10	,	,	PUNCT
gujaf-188	48	11	american	american	PROPN
gujaf-188	48	12	university	university	PROPN
gujaf-188	48	13	of	of	ADP
gujaf-188	48	14	nigeria	nigeria	PROPN
gujaf-188	48	15	,	,	PUNCT
gujaf-188	48	16	yola	yola	PROPN
gujaf-188	48	17	.	.	PUNCT
gujaf-188	49	1	dr	dr	PROPN
gujaf-188	49	2	.	.	PROPN
gujaf-188	49	3	bashir	bashir	PROPN
gujaf-188	49	4	umar	umar	PROPN
gujaf-188	49	5	farouk	farouk	PROPN
gujaf-188	49	6	department	department	PROPN
gujaf-188	49	7	of	of	ADP
gujaf-188	49	8	economics	economic	NOUN
gujaf-188	49	9	,	,	PUNCT
gujaf-188	49	10	federal	federal	ADJ
gujaf-188	49	11	university	university	NOUN
gujaf-188	49	12	gusau	gusau	PROPN
gujaf-188	49	13	,	,	PUNCT
gujaf-188	49	14	zamfara	zamfara	PROPN
gujaf-188	49	15	state	state	PROPN
gujaf-188	49	16	.	.	PUNCT
gujaf-188	50	1	dr	dr	PROPN
gujaf-188	50	2	emmanuel	emmanuel	PROPN
gujaf-188	50	3	omokhuale	omokhuale	PROPN
gujaf-188	50	4	department	department	PROPN
gujaf-188	50	5	of	of	ADP
gujaf-188	50	6	mathematics	mathematics	PROPN
gujaf-188	50	7	,	,	PUNCT
gujaf-188	50	8	federal	federal	ADJ
gujaf-188	50	9	university	university	NOUN
gujaf-188	50	10	gusau	gusau	NOUN
gujaf-188	50	11	,	,	PUNCT
gujaf-188	50	12	zamfara	zamfara	PROPN
gujaf-188	50	13	.	.	PUNCT
gujaf-188	51	1	state	state	PROPN
gujaf-188	51	2	gusau	gusau	PROPN
gujaf-188	51	3	journal	journal	PROPN
gujaf-188	51	4	of	of	ADP
gujaf-188	51	5	accounting	accounting	NOUN
gujaf-188	51	6	and	and	CCONJ
gujaf-188	51	7	finance	finance	NOUN
gujaf-188	51	8	,	,	PUNCT
gujaf-188	51	9	vol	vol	NOUN
gujaf-188	51	10	.	.	PROPN
gujaf-188	51	11	3	3	NUM
gujaf-188	51	12	,	,	PUNCT
gujaf-188	51	13	issue	issue	NOUN
gujaf-188	51	14	3	3	NUM
gujaf-188	51	15	,	,	PUNCT
gujaf-188	51	16	october	october	PROPN
gujaf-188	51	17	,	,	PUNCT
gujaf-188	51	18	2022	2022	NUM
gujaf-188	51	19	vi	vi	PROPN
gujaf-188	51	20	advisory	advisory	NOUN
gujaf-188	51	21	board	board	NOUN
gujaf-188	51	22	members	member	NOUN
gujaf-188	51	23	prof	prof	PROPN
gujaf-188	51	24	.	.	PUNCT
gujaf-188	52	1	kabiru	kabiru	PROPN
gujaf-188	52	2	isah	isah	PROPN
gujaf-188	52	3	dandago	dandago	PROPN
gujaf-188	52	4	,	,	PUNCT
gujaf-188	52	5	bayero	bayero	PROPN
gujaf-188	52	6	university	university	PROPN
gujaf-188	52	7	kano	kano	PROPN
gujaf-188	52	8	,	,	PUNCT
gujaf-188	52	9	kano	kano	PROPN
gujaf-188	52	10	state	state	PROPN
gujaf-188	52	11	.	.	PUNCT
gujaf-188	53	1	prof	prof	PROPN
gujaf-188	53	2	a	a	DET
gujaf-188	53	3	m	m	NOUN
gujaf-188	53	4	bashir	bashir	NOUN
gujaf-188	53	5	,	,	PUNCT
gujaf-188	53	6	usmanu	usmanu	PROPN
gujaf-188	53	7	danfodiyo	danfodiyo	PROPN
gujaf-188	53	8	university	university	PROPN
gujaf-188	53	9	sokoto	sokoto	PROPN
gujaf-188	53	10	,	,	PUNCT
gujaf-188	53	11	sokoto	sokoto	PROPN
gujaf-188	53	12	state	state	PROPN
gujaf-188	53	13	.	.	PUNCT
gujaf-188	54	1	prof	prof	PROPN
gujaf-188	54	2	.	.	PUNCT
gujaf-188	55	1	muhammad	muhammad	PROPN
gujaf-188	55	2	tanko	tanko	PROPN
gujaf-188	55	3	,	,	PUNCT
gujaf-188	55	4	kaduna	kaduna	PROPN
gujaf-188	55	5	state	state	PROPN
gujaf-188	55	6	university	university	PROPN
gujaf-188	55	7	,	,	PUNCT
gujaf-188	55	8	kaduna	kaduna	PROPN
gujaf-188	55	9	.	.	PROPN
gujaf-188	55	10	prof	prof	PROPN
gujaf-188	55	11	.	.	PUNCT
gujaf-188	55	12	bayero	bayero	PROPN
gujaf-188	56	1	a	a	DET
gujaf-188	56	2	m	m	NOUN
gujaf-188	56	3	sabir	sabir	NOUN
gujaf-188	56	4	,	,	PUNCT
gujaf-188	56	5	usmanu	usmanu	PROPN
gujaf-188	56	6	danfodiyo	danfodiyo	PROPN
gujaf-188	56	7	university	university	PROPN
gujaf-188	56	8	sokoto	sokoto	PROPN
gujaf-188	56	9	,	,	PUNCT
gujaf-188	56	10	sokoto	sokoto	PROPN
gujaf-188	56	11	state	state	PROPN
gujaf-188	56	12	.	.	PUNCT
gujaf-188	57	1	prof	prof	PROPN
gujaf-188	57	2	.	.	PUNCT
gujaf-188	58	1	aliyu	aliyu	PROPN
gujaf-188	58	2	sulaiman	sulaiman	PROPN
gujaf-188	58	3	kantudu	kantudu	PROPN
gujaf-188	58	4	,	,	PUNCT
gujaf-188	58	5	bayero	bayero	PROPN
gujaf-188	58	6	university	university	PROPN
gujaf-188	58	7	kano	kano	PROPN
gujaf-188	58	8	,	,	PUNCT
gujaf-188	58	9	kano	kano	PROPN
gujaf-188	58	10	state	state	PROPN
gujaf-188	58	11	.	.	PUNCT
gujaf-188	59	1	editorial	editorial	PROPN
gujaf-188	59	2	secretary	secretary	PROPN
gujaf-188	59	3	usman	usman	PROPN
gujaf-188	59	4	muhammad	muhammad	PROPN
gujaf-188	59	5	adam	adam	PROPN
gujaf-188	59	6	department	department	PROPN
gujaf-188	59	7	of	of	ADP
gujaf-188	59	8	accounting	accounting	NOUN
gujaf-188	59	9	and	and	CCONJ
gujaf-188	59	10	finance	finance	NOUN
gujaf-188	59	11	,	,	PUNCT
gujaf-188	59	12	federal	federal	ADJ
gujaf-188	59	13	university	university	NOUN
gujaf-188	59	14	gusau	gusau	PROPN
gujaf-188	59	15	,	,	PUNCT
gujaf-188	59	16	zamfara	zamfara	PROPN
gujaf-188	59	17	state	state	PROPN
gujaf-188	59	18	.	.	PUNCT
gujaf-188	60	1	gusau	gusau	PROPN
gujaf-188	60	2	journal	journal	PROPN
gujaf-188	60	3	of	of	ADP
gujaf-188	60	4	accounting	accounting	NOUN
gujaf-188	60	5	and	and	CCONJ
gujaf-188	60	6	finance	finance	NOUN
gujaf-188	60	7	,	,	PUNCT
gujaf-188	60	8	vol	vol	NOUN
gujaf-188	60	9	.	.	PROPN
gujaf-188	60	10	3	3	NUM
gujaf-188	60	11	,	,	PUNCT
gujaf-188	60	12	issue	issue	NOUN
gujaf-188	60	13	3	3	NUM
gujaf-188	60	14	,	,	PUNCT
gujaf-188	60	15	october	october	PROPN
gujaf-188	60	16	,	,	PUNCT
gujaf-188	60	17	2022	2022	NUM
gujaf-188	60	18	vii	vii	PROPN
gujaf-188	60	19	call	call	NOUN
gujaf-188	60	20	for	for	ADP
gujaf-188	60	21	papers	paper	NOUN
gujaf-188	60	22	the	the	DET
gujaf-188	60	23	editorial	editorial	ADJ
gujaf-188	60	24	board	board	NOUN
gujaf-188	60	25	of	of	ADP
gujaf-188	60	26	gusau	gusau	PROPN
gujaf-188	60	27	journal	journal	PROPN
gujaf-188	60	28	of	of	ADP
gujaf-188	60	29	accounting	accounting	NOUN
gujaf-188	60	30	and	and	CCONJ
gujaf-188	60	31	finance	finance	NOUN
gujaf-188	60	32	(	(	PUNCT
gujaf-188	60	33	gujaf	gujaf	NOUN
gujaf-188	60	34	)	)	PUNCT
gujaf-188	60	35	is	be	AUX
gujaf-188	60	36	hereby	hereby	ADV
gujaf-188	60	37	inviting	invite	VERB
gujaf-188	60	38	authors	author	NOUN
gujaf-188	60	39	to	to	PART
gujaf-188	60	40	submit	submit	VERB
gujaf-188	60	41	their	their	PRON
gujaf-188	60	42	unpublished	unpublished	ADJ
gujaf-188	60	43	manuscript	manuscript	NOUN
gujaf-188	60	44	for	for	ADP
gujaf-188	60	45	publication	publication	NOUN
gujaf-188	60	46	.	.	PUNCT
gujaf-188	61	1	the	the	DET
gujaf-188	61	2	journal	journal	NOUN
gujaf-188	61	3	is	be	AUX
gujaf-188	61	4	published	publish	VERB
gujaf-188	61	5	in	in	ADP
gujaf-188	61	6	two	two	NUM
gujaf-188	61	7	issues	issue	NOUN
gujaf-188	61	8	of	of	ADP
gujaf-188	61	9	april	april	PROPN
gujaf-188	61	10	and	and	CCONJ
gujaf-188	61	11	october	october	PROPN
gujaf-188	61	12	annually	annually	ADV
gujaf-188	61	13	.	.	PUNCT
gujaf-188	62	1	gujaf	gujaf	NOUN
gujaf-188	62	2	is	be	AUX
gujaf-188	62	3	a	a	DET
gujaf-188	62	4	double	double	ADJ
gujaf-188	62	5	-	-	PUNCT
gujaf-188	62	6	blind	blind	ADJ
gujaf-188	62	7	peer	peer	NOUN
gujaf-188	62	8	reviewed	review	VERB
gujaf-188	62	9	journal	journal	NOUN
gujaf-188	62	10	published	publish	VERB
gujaf-188	62	11	by	by	ADP
gujaf-188	62	12	the	the	DET
gujaf-188	62	13	department	department	NOUN
gujaf-188	62	14	of	of	ADP
gujaf-188	62	15	accounting	accounting	NOUN
gujaf-188	62	16	and	and	CCONJ
gujaf-188	62	17	finance	finance	NOUN
gujaf-188	62	18	,	,	PUNCT
gujaf-188	62	19	faculty	faculty	NOUN
gujaf-188	62	20	of	of	ADP
gujaf-188	62	21	management	management	NOUN
gujaf-188	62	22	and	and	CCONJ
gujaf-188	62	23	social	social	ADJ
gujaf-188	62	24	sciences	science	NOUN
gujaf-188	62	25	,	,	PUNCT
gujaf-188	62	26	federal	federal	ADJ
gujaf-188	62	27	university	university	NOUN
gujaf-188	62	28	gusau	gusau	NOUN
gujaf-188	62	29	,	,	PUNCT
gujaf-188	62	30	zamfara	zamfara	PROPN
gujaf-188	62	31	state	state	PROPN
gujaf-188	62	32	nigeria	nigeria	PROPN
gujaf-188	62	33	the	the	DET
gujaf-188	62	34	journal	journal	PROPN
gujaf-188	62	35	accepts	accept	VERB
gujaf-188	62	36	papers	paper	NOUN
gujaf-188	62	37	in	in	ADP
gujaf-188	62	38	all	all	DET
gujaf-188	62	39	areas	area	NOUN
gujaf-188	62	40	of	of	ADP
gujaf-188	62	41	accounting	accounting	NOUN
gujaf-188	62	42	and	and	CCONJ
gujaf-188	62	43	finance	finance	NOUN
gujaf-188	62	44	for	for	ADP
gujaf-188	62	45	publication	publication	NOUN
gujaf-188	62	46	which	which	PRON
gujaf-188	62	47	include	include	VERB
gujaf-188	62	48	:	:	PUNCT
gujaf-188	62	49	accounting	accounting	NOUN
gujaf-188	62	50	standards	standard	NOUN
gujaf-188	62	51	,	,	PUNCT
gujaf-188	62	52	accounting	account	VERB
gujaf-188	62	53	information	information	NOUN
gujaf-188	62	54	system	system	NOUN
gujaf-188	62	55	,	,	PUNCT
gujaf-188	62	56	financial	financial	ADJ
gujaf-188	62	57	reporting	reporting	NOUN
gujaf-188	62	58	,	,	PUNCT
gujaf-188	62	59	earnings	earning	NOUN
gujaf-188	62	60	management	management	NOUN
gujaf-188	62	61	,	,	PUNCT
gujaf-188	62	62	,	,	PUNCT
gujaf-188	62	63	auditing	auditing	NOUN
gujaf-188	62	64	and	and	CCONJ
gujaf-188	62	65	investigation	investigation	NOUN
gujaf-188	62	66	,	,	PUNCT
gujaf-188	62	67	auditing	auditing	NOUN
gujaf-188	62	68	and	and	CCONJ
gujaf-188	62	69	standards	standard	NOUN
gujaf-188	62	70	,	,	PUNCT
gujaf-188	62	71	public	public	ADJ
gujaf-188	62	72	sector	sector	NOUN
gujaf-188	62	73	accounting	accounting	NOUN
gujaf-188	62	74	and	and	CCONJ
gujaf-188	62	75	auditing	auditing	NOUN
gujaf-188	62	76	,	,	PUNCT
gujaf-188	62	77	taxation	taxation	NOUN
gujaf-188	62	78	and	and	CCONJ
gujaf-188	62	79	revenue	revenue	NOUN
gujaf-188	62	80	administration	administration	NOUN
gujaf-188	62	81	,	,	PUNCT
gujaf-188	62	82	corporate	corporate	ADJ
gujaf-188	62	83	governance	governance	NOUN
gujaf-188	62	84	issues	issue	NOUN
gujaf-188	62	85	,	,	PUNCT
gujaf-188	62	86	corporate	corporate	ADJ
gujaf-188	62	87	social	social	ADJ
gujaf-188	62	88	responsibility	responsibility	NOUN
gujaf-188	62	89	,	,	PUNCT
gujaf-188	62	90	sustainability	sustainability	NOUN
gujaf-188	62	91	and	and	CCONJ
gujaf-188	62	92	environmental	environmental	ADJ
gujaf-188	62	93	reporting	reporting	NOUN
gujaf-188	62	94	issue	issue	NOUN
gujaf-188	62	95	,	,	PUNCT
gujaf-188	62	96	information	information	NOUN
gujaf-188	62	97	and	and	CCONJ
gujaf-188	62	98	communication	communication	NOUN
gujaf-188	62	99	technology	technology	NOUN
gujaf-188	62	100	issues	issue	NOUN
gujaf-188	62	101	,	,	PUNCT
gujaf-188	62	102	bankruptcy	bankruptcy	NOUN
gujaf-188	62	103	prediction	prediction	NOUN
gujaf-188	62	104	,	,	PUNCT
gujaf-188	62	105	corporate	corporate	ADJ
gujaf-188	62	106	finance	finance	NOUN
gujaf-188	62	107	,	,	PUNCT
gujaf-188	62	108	personal	personal	ADJ
gujaf-188	62	109	finance	finance	NOUN
gujaf-188	62	110	,	,	PUNCT
gujaf-188	62	111	merger	merger	NOUN
gujaf-188	62	112	and	and	CCONJ
gujaf-188	62	113	acquisitions	acquisition	NOUN
gujaf-188	62	114	,	,	PUNCT
gujaf-188	62	115	capital	capital	NOUN
gujaf-188	62	116	structure	structure	NOUN
gujaf-188	62	117	,	,	PUNCT
gujaf-188	62	118	working	work	VERB
gujaf-188	62	119	capital	capital	NOUN
gujaf-188	62	120	management	management	NOUN
gujaf-188	62	121	,	,	PUNCT
gujaf-188	62	122	enterprises	enterprise	NOUN
gujaf-188	62	123	risk	risk	NOUN
gujaf-188	62	124	management	management	NOUN
gujaf-188	62	125	,	,	PUNCT
gujaf-188	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-188	62	127	,	,	PUNCT
gujaf-188	62	128	international	international	ADJ
gujaf-188	62	129	business	business	NOUN
gujaf-188	62	130	accounting	accounting	NOUN
gujaf-188	62	131	and	and	CCONJ
gujaf-188	62	132	finance	finance	NOUN
gujaf-188	62	133	,	,	PUNCT
gujaf-188	62	134	banking	banking	NOUN
gujaf-188	62	135	crises	crisis	NOUN
gujaf-188	62	136	,	,	PUNCT
gujaf-188	62	137	bank	bank	NOUN
gujaf-188	62	138	’s	’s	PART
gujaf-188	62	139	profitability	profitability	NOUN
gujaf-188	62	140	,	,	PUNCT
gujaf-188	62	141	risk	risk	NOUN
gujaf-188	62	142	and	and	CCONJ
gujaf-188	62	143	insurance	insurance	NOUN
gujaf-188	62	144	issue	issue	NOUN
gujaf-188	62	145	,	,	PUNCT
gujaf-188	62	146	islamic	islamic	ADJ
gujaf-188	62	147	finance	finance	NOUN
gujaf-188	62	148	,	,	PUNCT
gujaf-188	62	149	conventional	conventional	ADJ
gujaf-188	62	150	and	and	CCONJ
gujaf-188	62	151	islamic	islamic	ADJ
gujaf-188	62	152	banks	bank	NOUN
gujaf-188	62	153	and	and	CCONJ
gujaf-188	62	154	so	so	ADV
gujaf-188	62	155	forth	forth	ADV
gujaf-188	62	156	.	.	PUNCT
gujaf-188	63	1	guidelines	guideline	NOUN
gujaf-188	63	2	for	for	ADP
gujaf-188	63	3	submission	submission	NOUN
gujaf-188	63	4	and	and	CCONJ
gujaf-188	63	5	manuscript	manuscript	NOUN
gujaf-188	63	6	format	format	VERB
gujaf-188	63	7	the	the	DET
gujaf-188	63	8	submission	submission	NOUN
gujaf-188	63	9	language	language	NOUN
gujaf-188	63	10	is	be	AUX
gujaf-188	63	11	english	english	PROPN
gujaf-188	63	12	and	and	CCONJ
gujaf-188	63	13	must	must	AUX
gujaf-188	63	14	be	be	AUX
gujaf-188	63	15	a	a	DET
gujaf-188	63	16	well	well	ADV
gujaf-188	63	17	-	-	PUNCT
gujaf-188	63	18	researched	research	VERB
gujaf-188	63	19	original	original	ADJ
gujaf-188	63	20	manuscript	manuscript	NOUN
gujaf-188	63	21	that	that	PRON
gujaf-188	63	22	has	have	AUX
gujaf-188	63	23	not	not	PART
gujaf-188	63	24	previously	previously	ADV
gujaf-188	63	25	been	be	AUX
gujaf-188	63	26	submitted	submit	VERB
gujaf-188	63	27	elsewhere	elsewhere	ADV
gujaf-188	63	28	for	for	ADP
gujaf-188	63	29	publication	publication	NOUN
gujaf-188	63	30	.	.	PUNCT
gujaf-188	64	1	the	the	DET
gujaf-188	64	2	paper	paper	NOUN
gujaf-188	64	3	should	should	AUX
gujaf-188	64	4	not	not	PART
gujaf-188	64	5	exceed	exceed	VERB
gujaf-188	64	6	more	more	ADJ
gujaf-188	64	7	than	than	ADP
gujaf-188	64	8	15	15	NUM
gujaf-188	64	9	pages	page	NOUN
gujaf-188	64	10	on	on	ADP
gujaf-188	64	11	a4	a4	NOUN
gujaf-188	64	12	type	type	NOUN
gujaf-188	64	13	paper	paper	NOUN
gujaf-188	64	14	in	in	ADP
gujaf-188	64	15	ms	ms	ADJ
gujaf-188	64	16	-	-	PUNCT
gujaf-188	64	17	word	word	NOUN
gujaf-188	64	18	format	format	NOUN
gujaf-188	64	19	,	,	PUNCT
gujaf-188	64	20	1.5	1.5	NUM
gujaf-188	64	21	-	-	PUNCT
gujaf-188	64	22	line	line	NOUN
gujaf-188	64	23	spacing	spacing	NOUN
gujaf-188	64	24	,	,	PUNCT
gujaf-188	64	25	12	12	NUM
gujaf-188	64	26	font	font	NOUN
gujaf-188	64	27	size	size	NOUN
gujaf-188	64	28	in	in	ADP
gujaf-188	64	29	times	time	NOUN
gujaf-188	64	30	new	new	ADJ
gujaf-188	64	31	roman	roman	NOUN
gujaf-188	64	32	.	.	PUNCT
gujaf-188	65	1	manuscript	manuscript	NOUN
gujaf-188	65	2	should	should	AUX
gujaf-188	65	3	be	be	AUX
gujaf-188	65	4	tested	test	VERB
gujaf-188	65	5	for	for	ADP
gujaf-188	65	6	plagiarism	plagiarism	NOUN
gujaf-188	65	7	before	before	ADP
gujaf-188	65	8	submission	submission	NOUN
gujaf-188	65	9	,	,	PUNCT
gujaf-188	65	10	as	as	SCONJ
gujaf-188	65	11	the	the	DET
gujaf-188	65	12	maximum	maximum	ADJ
gujaf-188	65	13	similarity	similarity	NOUN
gujaf-188	65	14	index	index	NOUN
gujaf-188	65	15	acceptable	acceptable	ADJ
gujaf-188	65	16	by	by	ADP
gujaf-188	65	17	gujaf	gujaf	NOUN
gujaf-188	65	18	is	be	AUX
gujaf-188	65	19	25	25	NUM
gujaf-188	65	20	percent	percent	NOUN
gujaf-188	65	21	.	.	PUNCT
gujaf-188	66	1	furthermore	furthermore	ADV
gujaf-188	66	2	,	,	PUNCT
gujaf-188	66	3	the	the	DET
gujaf-188	66	4	length	length	NOUN
gujaf-188	66	5	of	of	ADP
gujaf-188	66	6	a	a	DET
gujaf-188	66	7	complete	complete	ADJ
gujaf-188	66	8	article	article	NOUN
gujaf-188	66	9	should	should	AUX
gujaf-188	66	10	not	not	PART
gujaf-188	66	11	exceed	exceed	VERB
gujaf-188	66	12	5000	5000	NUM
gujaf-188	66	13	words	word	NOUN
gujaf-188	66	14	including	include	VERB
gujaf-188	66	15	an	an	DET
gujaf-188	66	16	abstract	abstract	NOUN
gujaf-188	66	17	of	of	ADP
gujaf-188	66	18	not	not	PART
gujaf-188	66	19	more	more	ADJ
gujaf-188	66	20	than	than	ADP
gujaf-188	66	21	250	250	NUM
gujaf-188	66	22	words	word	NOUN
gujaf-188	66	23	with	with	ADP
gujaf-188	66	24	a	a	DET
gujaf-188	66	25	minimum	minimum	NOUN
gujaf-188	66	26	of	of	ADP
gujaf-188	66	27	four	four	NUM
gujaf-188	66	28	key	key	ADJ
gujaf-188	66	29	words	word	NOUN
gujaf-188	66	30	immediately	immediately	ADV
gujaf-188	66	31	after	after	ADP
gujaf-188	66	32	the	the	DET
gujaf-188	66	33	abstract	abstract	NOUN
gujaf-188	66	34	.	.	PUNCT
gujaf-188	67	1	all	all	DET
gujaf-188	67	2	references	reference	NOUN
gujaf-188	67	3	including	include	VERB
gujaf-188	67	4	in	in	ADP
gujaf-188	67	5	text	text	NOUN
gujaf-188	67	6	citation	citation	NOUN
gujaf-188	67	7	and	and	CCONJ
gujaf-188	67	8	reference	reference	NOUN
gujaf-188	67	9	list	list	NOUN
gujaf-188	67	10	,	,	PUNCT
gujaf-188	67	11	tables	table	NOUN
gujaf-188	67	12	and	and	CCONJ
gujaf-188	67	13	figures	figure	NOUN
gujaf-188	67	14	should	should	AUX
gujaf-188	67	15	be	be	AUX
gujaf-188	67	16	in	in	ADP
gujaf-188	67	17	line	line	NOUN
gujaf-188	67	18	with	with	ADP
gujaf-188	67	19	apa	apa	PROPN
gujaf-188	67	20	7th	7th	PROPN
gujaf-188	67	21	edition	edition	NOUN
gujaf-188	67	22	publication	publication	NOUN
gujaf-188	67	23	manual	manual	NOUN
gujaf-188	67	24	.	.	PUNCT
gujaf-188	68	1	finally	finally	ADV
gujaf-188	68	2	,	,	PUNCT
gujaf-188	68	3	manuscript	manuscript	NOUN
gujaf-188	68	4	should	should	AUX
gujaf-188	68	5	be	be	AUX
gujaf-188	68	6	send	send	VERB
gujaf-188	68	7	to	to	ADP
gujaf-188	68	8	our	our	PRON
gujaf-188	68	9	email	email	NOUN
gujaf-188	68	10	address	address	NOUN
gujaf-188	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-188	68	12	and	and	CCONJ
gujaf-188	68	13	a	a	DET
gujaf-188	68	14	copy	copy	NOUN
gujaf-188	68	15	to	to	ADP
gujaf-188	68	16	our	our	PRON
gujaf-188	68	17	website	website	NOUN
gujaf-188	68	18	on	on	ADP
gujaf-188	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-188	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-188	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-188	69	2	gusau	gusau	ADJ
gujaf-188	69	3	journal	journal	NOUN
gujaf-188	69	4	of	of	ADP
gujaf-188	69	5	accounting	accounting	NOUN
gujaf-188	69	6	and	and	CCONJ
gujaf-188	69	7	finance	finance	NOUN
gujaf-188	69	8	,	,	PUNCT
gujaf-188	69	9	vol	vol	NOUN
gujaf-188	69	10	.	.	PROPN
gujaf-188	69	11	3	3	NUM
gujaf-188	69	12	,	,	PUNCT
gujaf-188	69	13	issue	issue	NOUN
gujaf-188	69	14	3	3	NUM
gujaf-188	69	15	,	,	PUNCT
gujaf-188	69	16	october	october	PROPN
gujaf-188	69	17	,	,	PUNCT
gujaf-188	69	18	2022	2022	NUM
gujaf-188	69	19	viii	viii	ADJ
gujaf-188	69	20	publication	publication	NOUN
gujaf-188	69	21	procedure	procedure	NOUN
gujaf-188	69	22	after	after	ADP
gujaf-188	69	23	receiving	receive	VERB
gujaf-188	69	24	a	a	DET
gujaf-188	69	25	manuscript	manuscript	NOUN
gujaf-188	69	26	that	that	PRON
gujaf-188	69	27	is	be	AUX
gujaf-188	69	28	within	within	ADP
gujaf-188	69	29	the	the	DET
gujaf-188	69	30	similarity	similarity	NOUN
gujaf-188	69	31	index	index	NOUN
gujaf-188	69	32	threshold	threshold	NOUN
gujaf-188	69	33	,	,	PUNCT
gujaf-188	69	34	a	a	DET
gujaf-188	69	35	confirmation	confirmation	NOUN
gujaf-188	69	36	email	email	NOUN
gujaf-188	69	37	will	will	AUX
gujaf-188	69	38	be	be	AUX
gujaf-188	69	39	send	send	VERB
gujaf-188	69	40	together	together	ADV
gujaf-188	69	41	with	with	ADP
gujaf-188	69	42	a	a	DET
gujaf-188	69	43	request	request	NOUN
gujaf-188	69	44	to	to	PART
gujaf-188	69	45	pay	pay	VERB
gujaf-188	69	46	a	a	DET
gujaf-188	69	47	review	review	NOUN
gujaf-188	69	48	proceeding	proceeding	NOUN
gujaf-188	69	49	fee	fee	NOUN
gujaf-188	69	50	.	.	PUNCT
gujaf-188	70	1	at	at	ADP
gujaf-188	70	2	this	this	DET
gujaf-188	70	3	point	point	NOUN
gujaf-188	70	4	,	,	PUNCT
gujaf-188	70	5	the	the	DET
gujaf-188	70	6	editorial	editorial	ADJ
gujaf-188	70	7	board	board	NOUN
gujaf-188	70	8	will	will	AUX
gujaf-188	70	9	take	take	VERB
gujaf-188	70	10	a	a	DET
gujaf-188	70	11	decision	decision	NOUN
gujaf-188	70	12	on	on	ADP
gujaf-188	70	13	accepting	accept	VERB
gujaf-188	70	14	,	,	PUNCT
gujaf-188	70	15	rejecting	reject	VERB
gujaf-188	70	16	or	or	CCONJ
gujaf-188	70	17	making	make	VERB
gujaf-188	70	18	a	a	DET
gujaf-188	70	19	resubmission	resubmission	NOUN
gujaf-188	70	20	of	of	ADP
gujaf-188	70	21	the	the	DET
gujaf-188	70	22	manuscript	manuscript	NOUN
gujaf-188	70	23	based	base	VERB
gujaf-188	70	24	on	on	ADP
gujaf-188	70	25	the	the	DET
gujaf-188	70	26	outcome	outcome	NOUN
gujaf-188	70	27	of	of	ADP
gujaf-188	70	28	the	the	DET
gujaf-188	70	29	double	double	ADJ
gujaf-188	70	30	-	-	PUNCT
gujaf-188	70	31	blind	blind	ADJ
gujaf-188	70	32	peer	peer	NOUN
gujaf-188	70	33	review	review	NOUN
gujaf-188	70	34	.	.	PUNCT
gujaf-188	71	1	those	those	DET
gujaf-188	71	2	authors	author	NOUN
gujaf-188	71	3	whose	whose	DET
gujaf-188	71	4	manuscript	manuscript	NOUN
gujaf-188	71	5	were	be	AUX
gujaf-188	71	6	accepted	accept	VERB
gujaf-188	71	7	for	for	ADP
gujaf-188	71	8	publication	publication	NOUN
gujaf-188	71	9	will	will	AUX
gujaf-188	71	10	be	be	AUX
gujaf-188	71	11	asked	ask	VERB
gujaf-188	71	12	to	to	PART
gujaf-188	71	13	pay	pay	VERB
gujaf-188	71	14	a	a	DET
gujaf-188	71	15	publication	publication	NOUN
gujaf-188	71	16	fee	fee	NOUN
gujaf-188	71	17	,	,	PUNCT
gujaf-188	71	18	after	after	ADP
gujaf-188	71	19	effecting	effect	VERB
gujaf-188	71	20	all	all	DET
gujaf-188	71	21	suggested	suggest	VERB
gujaf-188	71	22	corrections	correction	NOUN
gujaf-188	71	23	and	and	CCONJ
gujaf-188	71	24	changes	change	NOUN
gujaf-188	71	25	made	make	VERB
gujaf-188	71	26	on	on	ADP
gujaf-188	71	27	the	the	DET
gujaf-188	71	28	manuscript	manuscript	NOUN
gujaf-188	71	29	.	.	PUNCT
gujaf-188	72	1	all	all	DET
gujaf-188	72	2	corrected	correct	VERB
gujaf-188	72	3	papers	paper	NOUN
gujaf-188	72	4	returned	return	VERB
gujaf-188	72	5	within	within	ADP
gujaf-188	72	6	the	the	DET
gujaf-188	72	7	specified	specify	VERB
gujaf-188	72	8	time	time	NOUN
gujaf-188	72	9	frame	frame	NOUN
gujaf-188	72	10	will	will	AUX
gujaf-188	72	11	be	be	AUX
gujaf-188	72	12	published	publish	VERB
gujaf-188	72	13	in	in	ADP
gujaf-188	72	14	that	that	DET
gujaf-188	72	15	issue	issue	NOUN
gujaf-188	72	16	.	.	PUNCT
gujaf-188	73	1	payment	payment	NOUN
gujaf-188	73	2	details	detail	NOUN
gujaf-188	73	3	bank	bank	NOUN
gujaf-188	73	4	:	:	PUNCT
gujaf-188	73	5	fcmb	fcmb	PROPN
gujaf-188	73	6	account	account	PROPN
gujaf-188	73	7	number	number	NOUN
gujaf-188	73	8	:	:	PUNCT
gujaf-188	73	9	7278465011	7278465011	NUM
gujaf-188	73	10	account	account	NOUN
gujaf-188	73	11	name	name	NOUN
gujaf-188	73	12	:	:	PUNCT
gujaf-188	73	13	gusau	gusau	PROPN
gujaf-188	73	14	journal	journal	NOUN
gujaf-188	73	15	of	of	ADP
gujaf-188	73	16	accounting	accounting	NOUN
gujaf-188	73	17	and	and	CCONJ
gujaf-188	73	18	finance	finance	NOUN
gujaf-188	73	19	for	for	ADP
gujaf-188	73	20	inquiry	inquiry	NOUN
gujaf-188	73	21	the	the	DET
gujaf-188	73	22	head	head	NOUN
gujaf-188	73	23	,	,	PUNCT
gujaf-188	73	24	department	department	NOUN
gujaf-188	73	25	of	of	ADP
gujaf-188	73	26	accounting	accounting	NOUN
gujaf-188	73	27	and	and	CCONJ
gujaf-188	73	28	finance	finance	NOUN
gujaf-188	73	29	,	,	PUNCT
gujaf-188	73	30	federal	federal	ADJ
gujaf-188	73	31	university	university	NOUN
gujaf-188	73	32	gusau	gusau	PROPN
gujaf-188	73	33	,	,	PUNCT
gujaf-188	73	34	zamfara	zamfara	PROPN
gujaf-188	73	35	state	state	PROPN
gujaf-188	73	36	.	.	PUNCT
gujaf-188	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-188	75	1	+2348069393824	+2348069393824	PRON
gujaf-188	75	2	for	for	ADP
gujaf-188	75	3	more	more	ADJ
gujaf-188	75	4	information	information	NOUN
gujaf-188	75	5	,	,	PUNCT
gujaf-188	75	6	contact	contact	VERB
gujaf-188	75	7	the	the	DET
gujaf-188	75	8	editor	editor	NOUN
gujaf-188	75	9	-	-	PUNCT
gujaf-188	75	10	in	in	ADP
gujaf-188	75	11	-	-	PUNCT
gujaf-188	75	12	chief	chief	NOUN
gujaf-188	75	13	on	on	ADP
gujaf-188	75	14	+2348067766435	+2348067766435	NUM
gujaf-188	75	15	the	the	DET
gujaf-188	75	16	associate	associate	ADJ
gujaf-188	75	17	editor	editor	NOUN
gujaf-188	75	18	on	on	ADP
gujaf-188	75	19	+2348036057525	+2348036057525	NUM
gujaf-188	75	20	or	or	CCONJ
gujaf-188	75	21	visit	visit	VERB
gujaf-188	75	22	our	our	PRON
gujaf-188	75	23	website	website	NOUN
gujaf-188	75	24	on	on	ADP
gujaf-188	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-188	75	26	or	or	CCONJ
gujaf-188	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-188	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-188	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-188	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-188	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-188	76	3	gusau	gusau	ADJ
gujaf-188	76	4	journal	journal	NOUN
gujaf-188	76	5	of	of	ADP
gujaf-188	76	6	accounting	accounting	NOUN
gujaf-188	76	7	and	and	CCONJ
gujaf-188	76	8	finance	finance	NOUN
gujaf-188	76	9	,	,	PUNCT
gujaf-188	76	10	vol	vol	NOUN
gujaf-188	76	11	.	.	PROPN
gujaf-188	77	1	3	3	NUM
gujaf-188	77	2	,	,	PUNCT
gujaf-188	77	3	issue	issue	NOUN
gujaf-188	77	4	3	3	NUM
gujaf-188	77	5	,	,	PUNCT
gujaf-188	77	6	october	october	PROPN
gujaf-188	77	7	,	,	PUNCT
gujaf-188	77	8	2022	2022	NUM
gujaf-188	77	9	ix	ix	ADP
gujaf-188	77	10	contents	content	NOUN
gujaf-188	77	11	capital	capital	NOUN
gujaf-188	77	12	structure	structure	NOUN
gujaf-188	77	13	and	and	CCONJ
gujaf-188	77	14	firm	firm	ADJ
gujaf-188	77	15	financial	financial	ADJ
gujaf-188	77	16	performance	performance	NOUN
gujaf-188	77	17	of	of	ADP
gujaf-188	77	18	listed	list	VERB
gujaf-188	77	19	deposit	deposit	NOUN
gujaf-188	77	20	money	money	NOUN
gujaf-188	77	21	banks	bank	NOUN
gujaf-188	77	22	in	in	ADP
gujaf-188	77	23	nigeria	nigeria	PROPN
gujaf-188	77	24	:	:	PUNCT
gujaf-188	77	25	moderating	moderate	VERB
gujaf-188	77	26	effect	effect	NOUN
gujaf-188	77	27	of	of	ADP
gujaf-188	77	28	board	board	NOUN
gujaf-188	77	29	financial	financial	ADJ
gujaf-188	77	30	literacy	literacy	NOUN
gujaf-188	77	31	anas	anas	PROPN
gujaf-188	77	32	idris	idris	PROPN
gujaf-188	77	33	abdulwahab	abdulwahab	PROPN
gujaf-188	77	34	,	,	PUNCT
gujaf-188	77	35	hussaini	hussaini	PROPN
gujaf-188	77	36	bala	bala	PROPN
gujaf-188	77	37	ph.d	ph.d	PROPN
gujaf-188	77	38	,	,	PUNCT
gujaf-188	77	39	mansur	mansur	PROPN
gujaf-188	77	40	lubabah	lubabah	PROPN
gujaf-188	77	41	kwambo	kwambo	PROPN
gujaf-188	77	42	ph.d	ph.d	PROPN
gujaf-188	77	43	,	,	PUNCT
gujaf-188	77	44	&	&	CCONJ
gujaf-188	77	45	abubakar	abubakar	PROPN
gujaf-188	77	46	adamu	adamu	PROPN
gujaf-188	77	47	1	1	NUM
gujaf-188	77	48	influence	influence	NOUN
gujaf-188	77	49	of	of	ADP
gujaf-188	77	50	socialization	socialization	NOUN
gujaf-188	77	51	on	on	ADP
gujaf-188	77	52	msme	msme	NOUN
gujaf-188	77	53	compliance	compliance	NOUN
gujaf-188	77	54	by	by	ADP
gujaf-188	77	55	mediating	mediate	VERB
gujaf-188	77	56	understanding	understanding	NOUN
gujaf-188	77	57	and	and	CCONJ
gujaf-188	77	58	moderating	moderate	VERB
gujaf-188	77	59	knowledge	knowledge	NOUN
gujaf-188	77	60	of	of	ADP
gujaf-188	77	61	tax	tax	NOUN
gujaf-188	77	62	visits	visit	NOUN
gujaf-188	77	63	yayuk	yayuk	NOUN
gujaf-188	77	64	ngesti	ngesti	PROPN
gujaf-188	77	65	rahayu	rahayu	VERB
gujaf-188	77	66	17	17	NUM
gujaf-188	77	67	does	do	VERB
gujaf-188	77	68	international	international	ADJ
gujaf-188	77	69	financial	financial	ADJ
gujaf-188	77	70	reporting	reporting	NOUN
gujaf-188	77	71	standard	standard	NOUN
gujaf-188	77	72	narrows	narrow	VERB
gujaf-188	77	73	audit	audit	NOUN
gujaf-188	77	74	expectation	expectation	NOUN
gujaf-188	77	75	gap	gap	NOUN
gujaf-188	77	76	?	?	PUNCT
gujaf-188	78	1	musa	musa	PROPN
gujaf-188	78	2	ibrahim	ibrahim	PROPN
gujaf-188	78	3	dauda	dauda	PROPN
gujaf-188	78	4	,	,	PUNCT
gujaf-188	78	5	ibrahim	ibrahim	PROPN
gujaf-188	78	6	adagye	adagye	PROPN
gujaf-188	78	7	dauda	dauda	PROPN
gujaf-188	78	8	,	,	PUNCT
gujaf-188	78	9	phd	phd	NOUN
gujaf-188	78	10	35	35	NUM
gujaf-188	78	11	sustainability	sustainability	NOUN
gujaf-188	78	12	reporting	reporting	NOUN
gujaf-188	78	13	and	and	CCONJ
gujaf-188	78	14	financial	financial	ADJ
gujaf-188	78	15	performance	performance	NOUN
gujaf-188	78	16	of	of	ADP
gujaf-188	78	17	listed	list	VERB
gujaf-188	78	18	manufacturing	manufacturing	NOUN
gujaf-188	78	19	firms	firm	NOUN
gujaf-188	78	20	in	in	ADP
gujaf-188	78	21	nigeria	nigeria	PROPN
gujaf-188	78	22	aiyesan	aiyesan	PROPN
gujaf-188	78	23	,	,	PUNCT
gujaf-188	78	24	olabode	olabode	PROPN
gujaf-188	78	25	olutola	olutola	PROPN
gujaf-188	78	26	ph.d	ph.d	PROPN
gujaf-188	78	27	49	49	NUM
gujaf-188	78	28	firm	firm	ADJ
gujaf-188	78	29	attributes	attribute	NOUN
gujaf-188	78	30	and	and	CCONJ
gujaf-188	78	31	financial	financial	ADJ
gujaf-188	78	32	reporting	reporting	NOUN
gujaf-188	78	33	timeliness	timeliness	NOUN
gujaf-188	78	34	of	of	ADP
gujaf-188	78	35	listed	list	VERB
gujaf-188	78	36	consumer	consumer	NOUN
gujaf-188	78	37	goods	good	NOUN
gujaf-188	78	38	firms	firm	NOUN
gujaf-188	78	39	in	in	ADP
gujaf-188	78	40	nigeria	nigeria	PROPN
gujaf-188	78	41	akume	akume	PROPN
gujaf-188	78	42	james	james	PROPN
gujaf-188	78	43	terkende	terkende	PROPN
gujaf-188	78	44	,	,	PUNCT
gujaf-188	78	45	dele	dele	PROPN
gujaf-188	78	46	ikese	ikese	VERB
gujaf-188	78	47	karim	karim	PROPN
gujaf-188	78	48	67	67	NUM
gujaf-188	78	49	value	value	NOUN
gujaf-188	78	50	relevance	relevance	NOUN
gujaf-188	78	51	of	of	ADP
gujaf-188	78	52	accounting	accounting	NOUN
gujaf-188	78	53	information	information	NOUN
gujaf-188	78	54	for	for	ADP
gujaf-188	78	55	listed	list	VERB
gujaf-188	78	56	financial	financial	ADJ
gujaf-188	78	57	service	service	NOUN
gujaf-188	78	58	firms	firm	NOUN
gujaf-188	78	59	in	in	ADP
gujaf-188	78	60	nigeria	nigeria	PROPN
gujaf-188	78	61	kassim	kassim	PROPN
gujaf-188	78	62	busari	busari	PROPN
gujaf-188	78	63	,	,	PUNCT
gujaf-188	78	64	ishaya	ishaya	PROPN
gujaf-188	78	65	luka	luka	PROPN
gujaf-188	78	66	chechet	chechet	PROPN
gujaf-188	78	67	ph.d	ph.d	PROPN
gujaf-188	78	68	,	,	PUNCT
gujaf-188	78	69	aliyu	aliyu	PROPN
gujaf-188	78	70	ahmed	ahme	VERB
gujaf-188	78	71	abdullahi	abdullahi	PROPN
gujaf-188	78	72	ph.d	ph.d	PROPN
gujaf-188	78	73	,	,	PUNCT
gujaf-188	78	74	&	&	CCONJ
gujaf-188	78	75	ibrahim	ibrahim	PROPN
gujaf-188	78	76	mohammed	mohammed	PROPN
gujaf-188	78	77	ph.d	ph.d	PROPN
gujaf-188	78	78	87	87	NUM
gujaf-188	78	79	nigeria	nigeria	PROPN
gujaf-188	78	80	economic	economic	ADJ
gujaf-188	78	81	growth	growth	NOUN
gujaf-188	78	82	and	and	CCONJ
gujaf-188	78	83	capital	capital	NOUN
gujaf-188	78	84	market	market	NOUN
gujaf-188	78	85	development	development	NOUN
gujaf-188	78	86	:	:	PUNCT
gujaf-188	78	87	does	do	AUX
gujaf-188	78	88	contributory	contributory	NOUN
gujaf-188	78	89	pension	pension	NOUN
gujaf-188	78	90	scheme	scheme	NOUN
gujaf-188	78	91	matter	matter	NOUN
gujaf-188	78	92	?	?	PUNCT
gujaf-188	79	1	akinwumi	akinwumi	PROPN
gujaf-188	79	2	ayorinde	ayorinde	PROPN
gujaf-188	79	3	olutimi	olutimi	PROPN
gujaf-188	79	4	,	,	PUNCT
gujaf-188	79	5	toluwa	toluwa	PROPN
gujaf-188	79	6	celestine	celestine	PROPN
gujaf-188	79	7	oladele	oladele	PROPN
gujaf-188	79	8	ph.d	ph.d	PROPN
gujaf-188	79	9	,	,	PUNCT
gujaf-188	79	10	&	&	CCONJ
gujaf-188	79	11	adeboye	adeboye	ADP
gujaf-188	79	12	emmanuel	emmanuel	PROPN
gujaf-188	79	13	sanmi	sanmi	PROPN
gujaf-188	79	14	101	101	NUM
gujaf-188	79	15	audit	audit	NOUN
gujaf-188	79	16	committee	committee	NOUN
gujaf-188	79	17	and	and	CCONJ
gujaf-188	79	18	financial	financial	ADJ
gujaf-188	79	19	reporting	reporting	NOUN
gujaf-188	79	20	quality	quality	NOUN
gujaf-188	79	21	:	:	PUNCT
gujaf-188	79	22	the	the	DET
gujaf-188	79	23	moderating	moderate	VERB
gujaf-188	79	24	effect	effect	NOUN
gujaf-188	79	25	of	of	ADP
gujaf-188	79	26	board	board	NOUN
gujaf-188	79	27	independence	independence	NOUN
gujaf-188	79	28	of	of	ADP
gujaf-188	79	29	listed	list	VERB
gujaf-188	79	30	deposit	deposit	NOUN
gujaf-188	79	31	money	money	NOUN
gujaf-188	79	32	banks	bank	NOUN
gujaf-188	79	33	in	in	ADP
gujaf-188	79	34	nigeria	nigeria	PROPN
gujaf-188	79	35	kassim	kassim	PROPN
gujaf-188	79	36	yusha’u	yusha’u	PROPN
gujaf-188	79	37	shika	shika	PROPN
gujaf-188	79	38	,	,	PUNCT
gujaf-188	79	39	mark	mark	PROPN
gujaf-188	79	40	david	david	PROPN
gujaf-188	79	41	kantiyok	kantiyok	VERB
gujaf-188	79	42	117	117	NUM
gujaf-188	79	43	gusau	gusau	ADJ
gujaf-188	79	44	journal	journal	NOUN
gujaf-188	79	45	of	of	ADP
gujaf-188	79	46	accounting	accounting	NOUN
gujaf-188	79	47	and	and	CCONJ
gujaf-188	79	48	finance	finance	NOUN
gujaf-188	79	49	,	,	PUNCT
gujaf-188	79	50	vol	vol	NOUN
gujaf-188	79	51	.	.	PROPN
gujaf-188	79	52	3	3	NUM
gujaf-188	79	53	,	,	PUNCT
gujaf-188	79	54	issue	issue	NOUN
gujaf-188	79	55	3	3	NUM
gujaf-188	79	56	,	,	PUNCT
gujaf-188	79	57	october	october	PROPN
gujaf-188	79	58	,	,	PUNCT
gujaf-188	79	59	2022	2022	NUM
gujaf-188	79	60	x	x	SYM
gujaf-188	79	61	determinants	determinant	NOUN
gujaf-188	79	62	of	of	ADP
gujaf-188	79	63	financial	financial	ADJ
gujaf-188	79	64	performance	performance	NOUN
gujaf-188	79	65	of	of	ADP
gujaf-188	79	66	listed	list	VERB
gujaf-188	79	67	deposit	deposit	NOUN
gujaf-188	79	68	money	money	NOUN
gujaf-188	79	69	banks	bank	NOUN
gujaf-188	79	70	in	in	ADP
gujaf-188	79	71	nigeria	nigeria	PROPN
gujaf-188	79	72	mary	mary	PROPN
gujaf-188	79	73	seansu	seansu	PROPN
gujaf-188	79	74	lazarus	lazarus	PROPN
gujaf-188	79	75	,	,	PUNCT
gujaf-188	79	76	nurradden	nurradden	PROPN
gujaf-188	79	77	usman	usman	PROPN
gujaf-188	79	78	miko	miko	PROPN
gujaf-188	79	79	ph.d	ph.d	PROPN
gujaf-188	79	80	,	,	PUNCT
gujaf-188	79	81	&	&	CCONJ
gujaf-188	79	82	saifulahi	saifulahi	PROPN
gujaf-188	79	83	abdullahi	abdullahi	PROPN
gujaf-188	79	84	mazadu	mazadu	PROPN
gujaf-188	79	85	ph.d	ph.d	PROPN
gujaf-188	79	86	140	140	NUM
gujaf-188	79	87	human	human	ADJ
gujaf-188	79	88	resource	resource	NOUN
gujaf-188	79	89	accounting	accounting	NOUN
gujaf-188	79	90	and	and	CCONJ
gujaf-188	79	91	profitability	profitability	NOUN
gujaf-188	79	92	of	of	ADP
gujaf-188	79	93	listed	list	VERB
gujaf-188	79	94	depositmoney	depositmoney	NOUN
gujaf-188	79	95	banks	bank	NOUN
gujaf-188	79	96	in	in	ADP
gujaf-188	79	97	nigeria	nigeria	PROPN
gujaf-188	79	98	ahmad	ahmad	PROPN
gujaf-188	79	99	adamu	adamu	PROPN
gujaf-188	79	100	ibrahim	ibrahim	PROPN
gujaf-188	79	101	,	,	PUNCT
gujaf-188	79	102	ahmad	ahmad	PROPN
gujaf-188	79	103	rufa’i	rufa’i	PROPN
gujaf-188	79	104	adamu	adamu	PROPN
gujaf-188	79	105	,	,	PUNCT
gujaf-188	79	106	fatihu	fatihu	PROPN
gujaf-188	79	107	mahmud	mahmud	PROPN
gujaf-188	79	108	alhassan	alhassan	PROPN
gujaf-188	79	109	&	&	CCONJ
gujaf-188	79	110	muhammad	muhammad	PROPN
gujaf-188	79	111	iliyas	iliyas	PROPN
gujaf-188	79	112	abdulsalam	abdulsalam	PROPN
gujaf-188	79	113	158	158	NUM
gujaf-188	79	114	board	board	NOUN
gujaf-188	79	115	independence	independence	NOUN
gujaf-188	79	116	,	,	PUNCT
gujaf-188	79	117	audit	audit	NOUN
gujaf-188	79	118	effectiveness	effectiveness	NOUN
gujaf-188	79	119	and	and	CCONJ
gujaf-188	79	120	the	the	DET
gujaf-188	79	121	quality	quality	NOUN
gujaf-188	79	122	of	of	ADP
gujaf-188	79	123	reported	report	VERB
gujaf-188	79	124	earnings	earning	NOUN
gujaf-188	79	125	in	in	ADP
gujaf-188	79	126	the	the	DET
gujaf-188	79	127	nigerian	nigerian	ADJ
gujaf-188	79	128	consumer	consumer	NOUN
gujaf-188	79	129	goods	good	NOUN
gujaf-188	79	130	firms	firm	NOUN
gujaf-188	79	131	isah	isah	PROPN
gujaf-188	79	132	shittu	shittu	PROPN
gujaf-188	79	133	ph.d	ph.d	PROPN
gujaf-188	79	134	,	,	PUNCT
gujaf-188	79	135	misbahu	misbahu	PROPN
gujaf-188	79	136	,	,	PUNCT
gujaf-188	79	137	abubakar	abubakar	PROPN
gujaf-188	79	138	muhammad	muhammad	PROPN
gujaf-188	79	139	175	175	NUM
gujaf-188	79	140	impact	impact	NOUN
gujaf-188	79	141	of	of	ADP
gujaf-188	79	142	capital	capital	NOUN
gujaf-188	79	143	structure	structure	NOUN
gujaf-188	79	144	on	on	ADP
gujaf-188	79	145	financial	financial	ADJ
gujaf-188	79	146	performance	performance	NOUN
gujaf-188	79	147	of	of	ADP
gujaf-188	79	148	listed	list	VERB
gujaf-188	79	149	agricultural	agricultural	ADJ
gujaf-188	79	150	companies	company	NOUN
gujaf-188	79	151	in	in	ADP
gujaf-188	79	152	nigeria	nigeria	PROPN
gujaf-188	79	153	ahmad	ahmad	PROPN
gujaf-188	79	154	muhammad	muhammad	PROPN
gujaf-188	79	155	ahmad	ahmad	PROPN
gujaf-188	79	156	,	,	PUNCT
gujaf-188	79	157	shehu	shehu	PROPN
gujaf-188	79	158	usman	usman	PROPN
gujaf-188	79	159	hassan	hassan	PROPN
gujaf-188	79	160	ph.d	ph.d	PROPN
gujaf-188	79	161	.	.	PROPN
gujaf-188	79	162	,	,	PUNCT
gujaf-188	79	163	&	&	CCONJ
gujaf-188	79	164	abubakar	abubakar	PROPN
gujaf-188	79	165	abubakar	abubakar	PROPN
gujaf-188	79	166	192	192	NUM
gujaf-188	79	167	trade	trade	NOUN
gujaf-188	79	168	oriented	orient	VERB
gujaf-188	79	169	money	money	NOUN
gujaf-188	79	170	laundering	laundering	NOUN
gujaf-188	79	171	and	and	CCONJ
gujaf-188	79	172	era	era	NOUN
gujaf-188	79	173	of	of	ADP
gujaf-188	79	174	cybersecurity	cybersecurity	NOUN
gujaf-188	79	175	tax	tax	NOUN
gujaf-188	79	176	evasion	evasion	NOUN
gujaf-188	79	177	in	in	ADP
gujaf-188	79	178	nigeria	nigeria	PROPN
gujaf-188	79	179	oluwayemi	oluwayemi	PROPN
gujaf-188	79	180	joseph	joseph	PROPN
gujaf-188	79	181	kayode	kayode	PROPN
gujaf-188	79	182	,	,	PUNCT
gujaf-188	79	183	adewole	adewole	PROPN
gujaf-188	79	184	joseph	joseph	PROPN
gujaf-188	79	185	adeyinka	adeyinka	PROPN
gujaf-188	79	186	ph.d	ph.d	PROPN
gujaf-188	79	187	,	,	PUNCT
gujaf-188	79	188	adewale	adewale	PROPN
gujaf-188	79	189	abass	abass	PROPN
gujaf-188	79	190	adekunle	adekunle	PROPN
gujaf-188	79	191	&	&	CCONJ
gujaf-188	79	192	kadiri	kadiri	PROPN
gujaf-188	79	193	kayode	kayode	PROPN
gujaf-188	79	194	ph.d	ph.d	PROPN
gujaf-188	79	195	205	205	NUM
gujaf-188	79	196	effect	effect	NOUN
gujaf-188	79	197	of	of	ADP
gujaf-188	79	198	females	female	NOUN
gujaf-188	79	199	in	in	ADP
gujaf-188	79	200	the	the	DET
gujaf-188	79	201	boardroom	boardroom	NOUN
gujaf-188	79	202	on	on	ADP
gujaf-188	79	203	corporate	corporate	ADJ
gujaf-188	79	204	sustainability	sustainability	NOUN
gujaf-188	79	205	reporting	report	VERB
gujaf-188	79	206	salami	salami	ADJ
gujaf-188	79	207	suleiman	suleiman	PROPN
gujaf-188	79	208	ph	ph	PROPN
gujaf-188	79	209	.	.	PROPN
gujaf-188	80	1	d	d	X
gujaf-188	80	2	,	,	PUNCT
gujaf-188	80	3	olanrewaju	olanrewaju	ADJ
gujaf-188	80	4	atanda	atanda	PROPN
gujaf-188	80	5	aliu	aliu	PROPN
gujaf-188	80	6	ph.d	ph.d	PROPN
gujaf-188	80	7	224	224	NUM
gujaf-188	80	8	gusau	gusau	ADJ
gujaf-188	80	9	journal	journal	NOUN
gujaf-188	80	10	of	of	ADP
gujaf-188	80	11	accounting	accounting	NOUN
gujaf-188	80	12	and	and	CCONJ
gujaf-188	80	13	finance	finance	NOUN
gujaf-188	80	14	,	,	PUNCT
gujaf-188	80	15	vol	vol	NOUN
gujaf-188	80	16	.	.	PROPN
gujaf-188	81	1	3	3	NUM
gujaf-188	81	2	,	,	PUNCT
gujaf-188	81	3	issue	issue	NOUN
gujaf-188	81	4	3	3	NUM
gujaf-188	81	5	,	,	PUNCT
gujaf-188	81	6	october	october	PROPN
gujaf-188	81	7	,	,	PUNCT
gujaf-188	81	8	2022	2022	NUM
gujaf-188	81	9	175	175	NUM
gujaf-188	81	10	board	board	NOUN
gujaf-188	81	11	independence	independence	NOUN
gujaf-188	81	12	,	,	PUNCT
gujaf-188	81	13	audit	audit	NOUN
gujaf-188	81	14	effectiveness	effectiveness	NOUN
gujaf-188	81	15	and	and	CCONJ
gujaf-188	81	16	the	the	DET
gujaf-188	81	17	quality	quality	NOUN
gujaf-188	81	18	of	of	ADP
gujaf-188	81	19	reported	report	VERB
gujaf-188	81	20	earnings	earning	NOUN
gujaf-188	81	21	in	in	ADP
gujaf-188	81	22	the	the	DET
gujaf-188	81	23	nigerian	nigerian	ADJ
gujaf-188	81	24	consumer	consumer	NOUN
gujaf-188	81	25	goods	good	NOUN
gujaf-188	81	26	firms	firm	NOUN
gujaf-188	81	27	misbahu	misbahu	PROPN
gujaf-188	81	28	,	,	PUNCT
gujaf-188	81	29	abubakar	abubakar	PROPN
gujaf-188	81	30	muhammad	muhammad	PROPN
gujaf-188	81	31	department	department	PROPN
gujaf-188	81	32	of	of	ADP
gujaf-188	81	33	accounting	accounting	PROPN
gujaf-188	81	34	federal	federal	ADJ
gujaf-188	81	35	polytechnic	polytechnic	ADJ
gujaf-188	81	36	,	,	PUNCT
gujaf-188	81	37	kaltungo	kaltungo	PROPN
gujaf-188	81	38	+2348065622650	+2348065622650	NOUN
gujaf-188	81	39	,	,	PUNCT
gujaf-188	81	40	misbahuabubakar3@gmail.com	misbahuabubakar3@gmail.com	X
gujaf-188	82	1	isah	isah	PROPN
gujaf-188	82	2	shittu	shittu	PROPN
gujaf-188	82	3	ph	ph	PROPN
gujaf-188	82	4	.	.	PROPN
gujaf-188	83	1	d	d	PROPN
gujaf-188	83	2	department	department	NOUN
gujaf-188	83	3	of	of	ADP
gujaf-188	83	4	accounting	account	VERB
gujaf-188	83	5	abu	abu	PROPN
gujaf-188	83	6	business	business	PROPN
gujaf-188	83	7	school	school	PROPN
gujaf-188	83	8	ahmadu	ahmadu	PROPN
gujaf-188	83	9	bello	bello	PROPN
gujaf-188	83	10	university	university	PROPN
gujaf-188	83	11	zaria	zaria	PROPN
gujaf-188	83	12	+234806943221	+234806943221	PROPN
gujaf-188	83	13	,	,	PUNCT
gujaf-188	83	14	isahshittu15@yahoo.com	isahshittu15@yahoo.com	NOUN
gujaf-188	83	15	abstract	abstract	ADJ
gujaf-188	83	16	this	this	DET
gujaf-188	83	17	paper	paper	NOUN
gujaf-188	83	18	studied	study	VERB
gujaf-188	83	19	the	the	DET
gujaf-188	83	20	link	link	NOUN
gujaf-188	83	21	of	of	ADP
gujaf-188	83	22	board	board	NOUN
gujaf-188	83	23	independence	independence	NOUN
gujaf-188	83	24	,	,	PUNCT
gujaf-188	83	25	audit	audit	NOUN
gujaf-188	83	26	effectiveness	effectiveness	NOUN
gujaf-188	83	27	and	and	CCONJ
gujaf-188	83	28	the	the	DET
gujaf-188	83	29	quality	quality	NOUN
gujaf-188	83	30	of	of	ADP
gujaf-188	83	31	reported	report	VERB
gujaf-188	83	32	earnings	earning	NOUN
gujaf-188	83	33	in	in	ADP
gujaf-188	83	34	nigeria	nigeria	PROPN
gujaf-188	83	35	.	.	PUNCT
gujaf-188	84	1	using	use	VERB
gujaf-188	84	2	convenient	convenient	ADJ
gujaf-188	84	3	sampling	sampling	NOUN
gujaf-188	84	4	,	,	PUNCT
gujaf-188	84	5	7	7	NUM
gujaf-188	84	6	consumer	consumer	NOUN
gujaf-188	84	7	-	-	PUNCT
gujaf-188	84	8	goods	good	NOUN
gujaf-188	84	9	firms	firm	NOUN
gujaf-188	84	10	quoted	quote	VERB
gujaf-188	84	11	in	in	ADP
gujaf-188	84	12	the	the	DET
gujaf-188	84	13	nigerian	nigerian	ADJ
gujaf-188	84	14	stock	stock	NOUN
gujaf-188	84	15	exchange	exchange	PROPN
gujaf-188	84	16	(	(	PUNCT
gujaf-188	84	17	nse	nse	NOUN
gujaf-188	84	18	)	)	PUNCT
gujaf-188	84	19	from	from	ADP
gujaf-188	84	20	2016	2016	NUM
gujaf-188	84	21	to	to	ADP
gujaf-188	84	22	2020	2020	NUM
gujaf-188	84	23	(	(	PUNCT
gujaf-188	84	24	5	5	NUM
gujaf-188	84	25	years	year	NOUN
gujaf-188	84	26	)	)	PUNCT
gujaf-188	84	27	were	be	AUX
gujaf-188	84	28	used	use	VERB
gujaf-188	84	29	in	in	ADP
gujaf-188	84	30	conducting	conduct	VERB
gujaf-188	84	31	the	the	DET
gujaf-188	84	32	research	research	NOUN
gujaf-188	84	33	.	.	PUNCT
gujaf-188	85	1	the	the	DET
gujaf-188	85	2	data	data	NOUN
gujaf-188	85	3	source	source	NOUN
gujaf-188	85	4	was	be	AUX
gujaf-188	85	5	primarily	primarily	ADV
gujaf-188	85	6	obtained	obtain	VERB
gujaf-188	85	7	from	from	ADP
gujaf-188	85	8	firm	firm	NOUN
gujaf-188	85	9	’s	’s	PART
gujaf-188	85	10	annual	annual	ADJ
gujaf-188	85	11	report	report	NOUN
gujaf-188	85	12	and	and	CCONJ
gujaf-188	85	13	analyzed	analyze	VERB
gujaf-188	85	14	by	by	ADP
gujaf-188	85	15	using	use	VERB
gujaf-188	85	16	random	random	ADJ
gujaf-188	85	17	effect	effect	NOUN
gujaf-188	85	18	gls	gl	VERB
gujaf-188	85	19	in	in	ADP
gujaf-188	85	20	stata	stata	NOUN
gujaf-188	85	21	14	14	NUM
gujaf-188	85	22	.	.	PUNCT
gujaf-188	86	1	the	the	DET
gujaf-188	86	2	findings	finding	NOUN
gujaf-188	86	3	show	show	VERB
gujaf-188	86	4	that	that	SCONJ
gujaf-188	86	5	board	board	NOUN
gujaf-188	86	6	independence	independence	NOUN
gujaf-188	86	7	and	and	CCONJ
gujaf-188	86	8	expertise	expertise	NOUN
gujaf-188	86	9	are	be	AUX
gujaf-188	86	10	statistically	statistically	ADV
gujaf-188	86	11	significant	significant	ADJ
gujaf-188	86	12	in	in	ADP
gujaf-188	86	13	affecting	affect	VERB
gujaf-188	86	14	the	the	DET
gujaf-188	86	15	quality	quality	NOUN
gujaf-188	86	16	of	of	ADP
gujaf-188	86	17	reported	report	VERB
gujaf-188	86	18	earnings	earning	NOUN
gujaf-188	86	19	.	.	PUNCT
gujaf-188	87	1	the	the	DET
gujaf-188	87	2	result	result	NOUN
gujaf-188	87	3	found	find	VERB
gujaf-188	87	4	board	board	NOUN
gujaf-188	87	5	independence	independence	NOUN
gujaf-188	87	6	and	and	CCONJ
gujaf-188	87	7	audit	audit	NOUN
gujaf-188	87	8	expertise	expertise	NOUN
gujaf-188	87	9	to	to	PART
gujaf-188	87	10	be	be	AUX
gujaf-188	87	11	negatively	negatively	ADV
gujaf-188	87	12	affecting	affect	VERB
gujaf-188	87	13	earnings	earning	NOUN
gujaf-188	87	14	quality	quality	NOUN
gujaf-188	87	15	in	in	ADP
gujaf-188	87	16	the	the	DET
gujaf-188	87	17	nigerian	nigerian	ADJ
gujaf-188	87	18	consumer	consumer	NOUN
gujaf-188	87	19	goods	good	NOUN
gujaf-188	87	20	firms	firm	NOUN
gujaf-188	87	21	.	.	PUNCT
gujaf-188	88	1	considering	consider	VERB
gujaf-188	88	2	the	the	DET
gujaf-188	88	3	fact	fact	NOUN
gujaf-188	88	4	that	that	SCONJ
gujaf-188	88	5	the	the	DET
gujaf-188	88	6	results	result	NOUN
gujaf-188	88	7	found	find	VERB
gujaf-188	88	8	the	the	DET
gujaf-188	88	9	characteristics	characteristic	NOUN
gujaf-188	88	10	of	of	ADP
gujaf-188	88	11	firms	firm	NOUN
gujaf-188	88	12	board	board	VERB
gujaf-188	88	13	–	–	PUNCT
gujaf-188	88	14	independence	independence	NOUN
gujaf-188	88	15	and	and	CCONJ
gujaf-188	88	16	expertise	expertise	NOUN
gujaf-188	88	17	to	to	PART
gujaf-188	88	18	be	be	AUX
gujaf-188	88	19	significant	significant	ADJ
gujaf-188	88	20	in	in	ADP
gujaf-188	88	21	affecting	affect	VERB
gujaf-188	88	22	earnings	earning	NOUN
gujaf-188	88	23	quality	quality	NOUN
gujaf-188	88	24	,	,	PUNCT
gujaf-188	88	25	the	the	DET
gujaf-188	88	26	study	study	NOUN
gujaf-188	88	27	recommended	recommend	VERB
gujaf-188	88	28	that	that	SCONJ
gujaf-188	88	29	the	the	DET
gujaf-188	88	30	financial	financial	ADJ
gujaf-188	88	31	users	user	NOUN
gujaf-188	88	32	should	should	AUX
gujaf-188	88	33	not	not	PART
gujaf-188	88	34	over	over	ADP
gujaf-188	88	35	rely	rely	VERB
gujaf-188	88	36	and	and	CCONJ
gujaf-188	88	37	have	have	VERB
gujaf-188	88	38	absolute	absolute	ADJ
gujaf-188	88	39	confidence	confidence	NOUN
gujaf-188	88	40	in	in	ADP
gujaf-188	88	41	using	use	VERB
gujaf-188	88	42	financial	financial	ADJ
gujaf-188	88	43	report	report	NOUN
gujaf-188	88	44	.	.	PUNCT
gujaf-188	89	1	the	the	DET
gujaf-188	89	2	monitoring	monitoring	NOUN
gujaf-188	89	3	mechanisms	mechanism	NOUN
gujaf-188	89	4	for	for	ADP
gujaf-188	89	5	shielding	shield	VERB
gujaf-188	89	6	financial	financial	ADJ
gujaf-188	89	7	report	report	NOUN
gujaf-188	89	8	may	may	AUX
gujaf-188	89	9	not	not	PART
gujaf-188	89	10	be	be	AUX
gujaf-188	89	11	effective	effective	ADJ
gujaf-188	89	12	,	,	PUNCT
gujaf-188	89	13	and	and	CCONJ
gujaf-188	89	14	the	the	DET
gujaf-188	89	15	final	final	ADJ
gujaf-188	89	16	report	report	NOUN
gujaf-188	89	17	can	can	AUX
gujaf-188	89	18	mislead	mislead	VERB
gujaf-188	89	19	the	the	DET
gujaf-188	89	20	stakeholders	stakeholder	NOUN
gujaf-188	89	21	in	in	ADP
gujaf-188	89	22	their	their	PRON
gujaf-188	89	23	various	various	ADJ
gujaf-188	89	24	decisions	decision	NOUN
gujaf-188	89	25	.	.	PUNCT
gujaf-188	90	1	thus	thus	ADV
gujaf-188	90	2	,	,	PUNCT
gujaf-188	90	3	the	the	DET
gujaf-188	90	4	regulatory	regulatory	ADJ
gujaf-188	90	5	bodies	body	NOUN
gujaf-188	90	6	should	should	AUX
gujaf-188	90	7	focus	focus	VERB
gujaf-188	90	8	more	more	ADV
gujaf-188	90	9	in	in	ADP
gujaf-188	90	10	revising	revise	VERB
gujaf-188	90	11	it	it	PRON
gujaf-188	90	12	guides	guide	VERB
gujaf-188	90	13	that	that	PRON
gujaf-188	90	14	will	will	AUX
gujaf-188	90	15	improve	improve	VERB
gujaf-188	90	16	quality	quality	NOUN
gujaf-188	90	17	of	of	ADP
gujaf-188	90	18	earnings	earning	NOUN
gujaf-188	90	19	to	to	PART
gujaf-188	90	20	restore	restore	VERB
gujaf-188	90	21	stakeholder	stakeholder	NOUN
gujaf-188	90	22	’s	’s	PART
gujaf-188	90	23	confidence	confidence	NOUN
gujaf-188	90	24	in	in	ADP
gujaf-188	90	25	using	use	VERB
gujaf-188	90	26	financial	financial	ADJ
gujaf-188	90	27	reports	report	NOUN
gujaf-188	90	28	.	.	PUNCT
gujaf-188	91	1	key	key	ADJ
gujaf-188	91	2	words	word	NOUN
gujaf-188	91	3	:	:	PUNCT
gujaf-188	91	4	earnings	earning	NOUN
gujaf-188	91	5	quality	quality	NOUN
gujaf-188	91	6	,	,	PUNCT
gujaf-188	91	7	earnings	earning	NOUN
gujaf-188	91	8	persistence	persistence	NOUN
gujaf-188	91	9	,	,	PUNCT
gujaf-188	91	10	board	board	NOUN
gujaf-188	91	11	independence	independence	NOUN
gujaf-188	91	12	and	and	CCONJ
gujaf-188	91	13	audit	audit	NOUN
gujaf-188	91	14	effectiveness	effectiveness	NOUN
gujaf-188	91	15	doi	doi	NOUN
gujaf-188	91	16	:	:	PUNCT
gujaf-188	91	17	https://doi.org/10.57233/gujaf.v3i3.188	https://doi.org/10.57233/gujaf.v3i3.188	NOUN
gujaf-188	91	18	1	1	NUM
gujaf-188	91	19	.	.	PUNCT
gujaf-188	92	1	introduction	introduction	NOUN
gujaf-188	92	2	there	there	PRON
gujaf-188	92	3	is	be	VERB
gujaf-188	92	4	need	need	NOUN
gujaf-188	92	5	for	for	ADP
gujaf-188	92	6	a	a	DET
gujaf-188	92	7	constant	constant	ADJ
gujaf-188	92	8	and	and	CCONJ
gujaf-188	92	9	periodic	periodic	ADJ
gujaf-188	92	10	presentation	presentation	NOUN
gujaf-188	92	11	of	of	ADP
gujaf-188	92	12	qualitative	qualitative	ADJ
gujaf-188	92	13	financial	financial	ADJ
gujaf-188	92	14	statement	statement	NOUN
gujaf-188	92	15	by	by	ADP
gujaf-188	92	16	every	every	DET
gujaf-188	92	17	firm	firm	NOUN
gujaf-188	92	18	as	as	ADP
gujaf-188	92	19	per	per	ADP
gujaf-188	92	20	its	its	PRON
gujaf-188	92	21	true	true	ADJ
gujaf-188	92	22	financial	financial	ADJ
gujaf-188	92	23	status	status	NOUN
gujaf-188	92	24	so	so	SCONJ
gujaf-188	92	25	as	as	SCONJ
gujaf-188	92	26	to	to	PART
gujaf-188	92	27	abreast	abreast	VERB
gujaf-188	92	28	the	the	DET
gujaf-188	92	29	related	related	ADJ
gujaf-188	92	30	stakeholders	stakeholder	NOUN
gujaf-188	92	31	with	with	ADP
gujaf-188	92	32	all	all	DET
gujaf-188	92	33	necessary	necessary	ADJ
gujaf-188	92	34	information	information	NOUN
gujaf-188	92	35	they	they	PRON
gujaf-188	92	36	required	require	VERB
gujaf-188	92	37	for	for	ADP
gujaf-188	92	38	their	their	PRON
gujaf-188	92	39	decisions	decision	NOUN
gujaf-188	92	40	.	.	PUNCT
gujaf-188	93	1	this	this	PRON
gujaf-188	93	2	is	be	AUX
gujaf-188	93	3	in	in	ADP
gujaf-188	93	4	line	line	NOUN
gujaf-188	93	5	with	with	ADP
gujaf-188	93	6	kusnadi	kusnadi	PROPN
gujaf-188	93	7	leong	leong	PROPN
gujaf-188	93	8	suwardy	suwardy	NOUN
gujaf-188	93	9	and	and	CCONJ
gujaf-188	93	10	wang	wang	PROPN
gujaf-188	93	11	(	(	PUNCT
gujaf-188	93	12	2015	2015	NUM
gujaf-188	93	13	)	)	PUNCT
gujaf-188	93	14	which	which	PRON
gujaf-188	93	15	documented	document	VERB
gujaf-188	93	16	that	that	SCONJ
gujaf-188	93	17	due	due	ADP
gujaf-188	93	18	to	to	ADP
gujaf-188	93	19	the	the	DET
gujaf-188	93	20	asymmetrical	asymmetrical	ADJ
gujaf-188	93	21	differences	difference	NOUN
gujaf-188	93	22	between	between	ADP
gujaf-188	93	23	the	the	DET
gujaf-188	93	24	management	management	NOUN
gujaf-188	93	25	and	and	CCONJ
gujaf-188	93	26	the	the	DET
gujaf-188	93	27	stakeholders	stakeholder	NOUN
gujaf-188	93	28	,	,	PUNCT
gujaf-188	93	29	there	there	PRON
gujaf-188	93	30	may	may	AUX
gujaf-188	93	31	be	be	AUX
gujaf-188	93	32	fraudulent	fraudulent	ADJ
gujaf-188	93	33	presentation	presentation	NOUN
gujaf-188	93	34	of	of	ADP
gujaf-188	93	35	financial	financial	ADJ
gujaf-188	93	36	statement	statement	NOUN
gujaf-188	93	37	,	,	PUNCT
gujaf-188	93	38	and	and	CCONJ
gujaf-188	93	39	any	any	DET
gujaf-188	93	40	miss	miss	ADJ
gujaf-188	93	41	presentation	presentation	NOUN
gujaf-188	93	42	of	of	ADP
gujaf-188	93	43	firm	firm	NOUN
gujaf-188	93	44	’s	’s	PART
gujaf-188	93	45	performance	performance	NOUN
gujaf-188	93	46	by	by	ADP
gujaf-188	93	47	the	the	DET
gujaf-188	93	48	management	management	NOUN
gujaf-188	93	49	is	be	AUX
gujaf-188	93	50	detrimental	detrimental	ADJ
gujaf-188	93	51	to	to	ADP
gujaf-188	93	52	the	the	DET
gujaf-188	93	53	stakeholders	stakeholder	NOUN
gujaf-188	93	54	–	–	PUNCT
gujaf-188	93	55	specifically	specifically	ADV
gujaf-188	93	56	the	the	DET
gujaf-188	93	57	equity	equity	NOUN
gujaf-188	93	58	holders	holder	NOUN
gujaf-188	93	59	.	.	PUNCT
gujaf-188	94	1	decline	decline	VERB
gujaf-188	94	2	in	in	ADP
gujaf-188	94	3	quality	quality	NOUN
gujaf-188	94	4	of	of	ADP
gujaf-188	94	5	financial	financial	ADJ
gujaf-188	94	6	mailto:misbahuabubakar3@gmail.com	mailto:misbahuabubakar3@gmail.com	PROPN
gujaf-188	94	7	mailto:isahshittu15@yahoo.com	mailto:isahshittu15@yahoo.com	PROPN
gujaf-188	94	8	https://doi.org/10.57233/gujaf.v3i3.188	https://doi.org/10.57233/gujaf.v3i3.188	PROPN
gujaf-188	94	9	gusau	gusau	PROPN
gujaf-188	94	10	journal	journal	NOUN
gujaf-188	94	11	of	of	ADP
gujaf-188	94	12	accounting	accounting	NOUN
gujaf-188	94	13	and	and	CCONJ
gujaf-188	94	14	finance	finance	NOUN
gujaf-188	94	15	,	,	PUNCT
gujaf-188	94	16	vol	vol	NOUN
gujaf-188	94	17	.	.	PROPN
gujaf-188	95	1	3	3	NUM
gujaf-188	95	2	,	,	PUNCT
gujaf-188	95	3	issue	issue	NOUN
gujaf-188	95	4	3	3	NUM
gujaf-188	95	5	,	,	PUNCT
gujaf-188	95	6	october	october	PROPN
gujaf-188	95	7	,	,	PUNCT
gujaf-188	95	8	2022	2022	NUM
gujaf-188	95	9	176	176	NUM
gujaf-188	95	10	reporting	reporting	NOUN
gujaf-188	95	11	fades	fade	VERB
gujaf-188	95	12	the	the	DET
gujaf-188	95	13	confidence	confidence	NOUN
gujaf-188	95	14	of	of	ADP
gujaf-188	95	15	investors	investor	NOUN
gujaf-188	95	16	;	;	PUNCT
gujaf-188	95	17	it	it	PRON
gujaf-188	95	18	is	be	AUX
gujaf-188	95	19	as	as	ADP
gujaf-188	95	20	a	a	DET
gujaf-188	95	21	result	result	NOUN
gujaf-188	95	22	of	of	ADP
gujaf-188	95	23	abuses	abuse	NOUN
gujaf-188	95	24	by	by	ADP
gujaf-188	95	25	the	the	DET
gujaf-188	95	26	management	management	NOUN
gujaf-188	95	27	on	on	ADP
gujaf-188	95	28	the	the	DET
gujaf-188	95	29	ethics	ethic	NOUN
gujaf-188	95	30	and	and	CCONJ
gujaf-188	95	31	practice	practice	NOUN
gujaf-188	95	32	of	of	ADP
gujaf-188	95	33	corporate	corporate	ADJ
gujaf-188	95	34	reports	report	NOUN
gujaf-188	95	35	,	,	PUNCT
gujaf-188	95	36	several	several	ADJ
gujaf-188	95	37	scandals	scandal	NOUN
gujaf-188	95	38	in	in	ADP
gujaf-188	95	39	nigeria	nigeria	PROPN
gujaf-188	95	40	were	be	AUX
gujaf-188	95	41	uncovered	uncover	VERB
gujaf-188	95	42	such	such	ADJ
gujaf-188	95	43	as	as	ADP
gujaf-188	95	44	oceanic	oceanic	ADJ
gujaf-188	95	45	bank	bank	NOUN
gujaf-188	95	46	,	,	PUNCT
gujaf-188	95	47	cadbury	cadbury	PROPN
gujaf-188	95	48	plc	plc	PROPN
gujaf-188	95	49	,	,	PUNCT
gujaf-188	95	50	intercontinental	intercontinental	PROPN
gujaf-188	95	51	bank	bank	PROPN
gujaf-188	95	52	and	and	CCONJ
gujaf-188	95	53	so	so	ADV
gujaf-188	95	54	on	on	ADP
gujaf-188	95	55	(	(	PUNCT
gujaf-188	95	56	mbobo	mbobo	NOUN
gujaf-188	95	57	&	&	CCONJ
gujaf-188	95	58	umoren	umoren	PROPN
gujaf-188	95	59	,	,	PUNCT
gujaf-188	95	60	2016	2016	NUM
gujaf-188	95	61	)	)	PUNCT
gujaf-188	95	62	.	.	PUNCT
gujaf-188	96	1	reacting	react	VERB
gujaf-188	96	2	to	to	ADP
gujaf-188	96	3	such	such	ADJ
gujaf-188	96	4	scandals	scandal	NOUN
gujaf-188	96	5	nationally	nationally	ADV
gujaf-188	96	6	and	and	CCONJ
gujaf-188	96	7	globally	globally	ADV
gujaf-188	96	8	,	,	PUNCT
gujaf-188	96	9	several	several	ADJ
gujaf-188	96	10	measures	measure	NOUN
gujaf-188	96	11	were	be	AUX
gujaf-188	96	12	taken	take	VERB
gujaf-188	96	13	(	(	PUNCT
gujaf-188	96	14	such	such	ADJ
gujaf-188	96	15	as	as	ADP
gujaf-188	96	16	,	,	PUNCT
gujaf-188	96	17	sabanes	sabanes	PROPN
gujaf-188	96	18	-	-	PUNCT
gujaf-188	96	19	oxley	oxley	PROPN
gujaf-188	96	20	act	act	NOUN
gujaf-188	96	21	of	of	ADP
gujaf-188	96	22	2002	2002	NUM
gujaf-188	96	23	(	(	PUNCT
gujaf-188	96	24	sox	sox	PROPN
gujaf-188	96	25	)	)	PUNCT
gujaf-188	96	26	in	in	ADP
gujaf-188	96	27	usa	usa	PROPN
gujaf-188	96	28	;	;	PUNCT
gujaf-188	96	29	the	the	DET
gujaf-188	96	30	blue	blue	ADJ
gujaf-188	96	31	ribbon	ribbon	NOUN
gujaf-188	96	32	committee	committee	NOUN
gujaf-188	96	33	,	,	PUNCT
gujaf-188	96	34	1999	1999	NUM
gujaf-188	96	35	and	and	CCONJ
gujaf-188	96	36	corporate	corporate	ADJ
gujaf-188	96	37	governance	governance	NOUN
gujaf-188	96	38	code	code	NOUN
gujaf-188	96	39	by	by	ADP
gujaf-188	96	40	nigerian	nigerian	ADJ
gujaf-188	96	41	security	security	NOUN
gujaf-188	96	42	and	and	CCONJ
gujaf-188	96	43	exchange	exchange	PROPN
gujaf-188	96	44	commission	commission	PROPN
gujaf-188	96	45	(	(	PUNCT
gujaf-188	96	46	sec	sec	PROPN
gujaf-188	96	47	)	)	PUNCT
gujaf-188	96	48	2003	2003	NUM
gujaf-188	96	49	,	,	PUNCT
gujaf-188	96	50	and	and	CCONJ
gujaf-188	96	51	modified	modify	VERB
gujaf-188	96	52	in	in	ADP
gujaf-188	96	53	2011	2011	NUM
gujaf-188	96	54	)	)	PUNCT
gujaf-188	96	55	.	.	PUNCT
gujaf-188	97	1	literature	literature	NOUN
gujaf-188	97	2	has	have	AUX
gujaf-188	97	3	not	not	PART
gujaf-188	97	4	been	be	AUX
gujaf-188	97	5	consistent	consistent	ADJ
gujaf-188	97	6	on	on	ADP
gujaf-188	97	7	earnings	earning	NOUN
gujaf-188	97	8	quality	quality	NOUN
gujaf-188	97	9	as	as	SCONJ
gujaf-188	97	10	it	it	PRON
gujaf-188	97	11	reflects	reflect	VERB
gujaf-188	97	12	divergent	divergent	ADJ
gujaf-188	97	13	opinions	opinion	NOUN
gujaf-188	97	14	that	that	PRON
gujaf-188	97	15	describe	describe	VERB
gujaf-188	97	16	the	the	DET
gujaf-188	97	17	linkage	linkage	NOUN
gujaf-188	97	18	between	between	ADP
gujaf-188	97	19	quality	quality	NOUN
gujaf-188	97	20	of	of	ADP
gujaf-188	97	21	reported	report	VERB
gujaf-188	97	22	earnings	earning	NOUN
gujaf-188	97	23	and	and	CCONJ
gujaf-188	97	24	the	the	DET
gujaf-188	97	25	influence	influence	NOUN
gujaf-188	97	26	of	of	ADP
gujaf-188	97	27	earning	earn	VERB
gujaf-188	97	28	persistence	persistence	NOUN
gujaf-188	97	29	over	over	ADP
gujaf-188	97	30	it	it	PRON
gujaf-188	97	31	(	(	PUNCT
gujaf-188	97	32	nelson	nelson	PROPN
gujaf-188	97	33	&	&	CCONJ
gujaf-188	97	34	skinner	skinner	PROPN
gujaf-188	97	35	,	,	PUNCT
gujaf-188	97	36	2013	2013	NUM
gujaf-188	97	37	)	)	PUNCT
gujaf-188	97	38	.	.	PUNCT
gujaf-188	98	1	as	as	SCONJ
gujaf-188	98	2	further	far	ADV
gujaf-188	98	3	explained	explain	VERB
gujaf-188	98	4	by	by	ADP
gujaf-188	98	5	dichev	dichev	PROPN
gujaf-188	98	6	,	,	PUNCT
gujaf-188	98	7	graham	graham	PROPN
gujaf-188	98	8	,	,	PUNCT
gujaf-188	98	9	harvey	harvey	NOUN
gujaf-188	98	10	and	and	CCONJ
gujaf-188	98	11	rajgopal	rajgopal	NOUN
gujaf-188	98	12	(	(	PUNCT
gujaf-188	98	13	2013	2013	NUM
gujaf-188	98	14	)	)	PUNCT
gujaf-188	98	15	;	;	PUNCT
gujaf-188	98	16	velury	velury	NOUN
gujaf-188	98	17	and	and	CCONJ
gujaf-188	98	18	jenins	jenin	NOUN
gujaf-188	98	19	,	,	PUNCT
gujaf-188	98	20	(	(	PUNCT
gujaf-188	98	21	2006	2006	NUM
gujaf-188	98	22	)	)	PUNCT
gujaf-188	98	23	,	,	PUNCT
gujaf-188	98	24	despite	despite	SCONJ
gujaf-188	98	25	the	the	DET
gujaf-188	98	26	criticality	criticality	NOUN
gujaf-188	98	27	of	of	ADP
gujaf-188	98	28	earnings	earning	NOUN
gujaf-188	98	29	quality	quality	NOUN
gujaf-188	98	30	in	in	ADP
gujaf-188	98	31	financial	financial	ADJ
gujaf-188	98	32	reporting	reporting	NOUN
gujaf-188	98	33	,	,	PUNCT
gujaf-188	98	34	yet	yet	CCONJ
gujaf-188	98	35	it	it	PRON
gujaf-188	98	36	has	have	AUX
gujaf-188	98	37	not	not	PART
gujaf-188	98	38	got	get	VERB
gujaf-188	98	39	generalized	generalized	ADJ
gujaf-188	98	40	definition	definition	NOUN
gujaf-188	98	41	and	and	CCONJ
gujaf-188	98	42	terms	term	NOUN
gujaf-188	98	43	of	of	ADP
gujaf-188	98	44	its	its	PRON
gujaf-188	98	45	measurement	measurement	NOUN
gujaf-188	98	46	by	by	ADP
gujaf-188	98	47	empirical	empirical	ADJ
gujaf-188	98	48	researches	research	NOUN
gujaf-188	98	49	as	as	SCONJ
gujaf-188	98	50	various	various	ADJ
gujaf-188	98	51	proxies	proxy	NOUN
gujaf-188	98	52	were	be	AUX
gujaf-188	98	53	used	use	VERB
gujaf-188	98	54	in	in	ADP
gujaf-188	98	55	measuring	measure	VERB
gujaf-188	98	56	it	it	PRON
gujaf-188	98	57	.	.	PUNCT
gujaf-188	99	1	some	some	PRON
gujaf-188	99	2	of	of	ADP
gujaf-188	99	3	these	these	DET
gujaf-188	99	4	proxies	proxy	NOUN
gujaf-188	99	5	are	be	AUX
gujaf-188	99	6	:	:	PUNCT
gujaf-188	99	7	earning	earn	VERB
gujaf-188	99	8	persistence	persistence	NOUN
gujaf-188	99	9	,	,	PUNCT
gujaf-188	99	10	smoothing	smoothing	NOUN
gujaf-188	99	11	,	,	PUNCT
gujaf-188	99	12	numerous	numerous	ADJ
gujaf-188	99	13	benchmarking	benchmarke	VERB
gujaf-188	99	14	beating	beating	NOUN
gujaf-188	99	15	,	,	PUNCT
gujaf-188	99	16	asymmetry	asymmetry	NOUN
gujaf-188	99	17	in	in	ADP
gujaf-188	99	18	time	time	NOUN
gujaf-188	99	19	-	-	PUNCT
gujaf-188	99	20	loss	loss	NOUN
gujaf-188	99	21	recognition	recognition	NOUN
gujaf-188	99	22	,	,	PUNCT
gujaf-188	99	23	predictability	predictability	NOUN
gujaf-188	99	24	,	,	PUNCT
gujaf-188	99	25	and	and	CCONJ
gujaf-188	99	26	magnitude	magnitude	NOUN
gujaf-188	99	27	of	of	ADP
gujaf-188	99	28	accruals	accrual	NOUN
gujaf-188	99	29	with	with	ADP
gujaf-188	99	30	several	several	ADJ
gujaf-188	99	31	ways	way	NOUN
gujaf-188	99	32	of	of	ADP
gujaf-188	99	33	detecting	detect	VERB
gujaf-188	99	34	it	it	PRON
gujaf-188	99	35	.	.	PUNCT
gujaf-188	100	1	kantudu	kantudu	NOUN
gujaf-188	100	2	and	and	CCONJ
gujaf-188	100	3	samaila	samaila	PROPN
gujaf-188	100	4	,	,	PUNCT
gujaf-188	100	5	(	(	PUNCT
gujaf-188	100	6	2015	2015	NUM
gujaf-188	100	7	)	)	PUNCT
gujaf-188	100	8	stated	state	VERB
gujaf-188	100	9	that	that	SCONJ
gujaf-188	100	10	although	although	SCONJ
gujaf-188	100	11	the	the	DET
gujaf-188	100	12	financial	financial	ADJ
gujaf-188	100	13	statement	statement	NOUN
gujaf-188	100	14	serve	serve	VERB
gujaf-188	100	15	as	as	ADP
gujaf-188	100	16	a	a	DET
gujaf-188	100	17	fundamental	fundamental	ADJ
gujaf-188	100	18	basis	basis	NOUN
gujaf-188	100	19	through	through	ADP
gujaf-188	100	20	which	which	PRON
gujaf-188	100	21	the	the	DET
gujaf-188	100	22	stakeholders	stakeholder	NOUN
gujaf-188	100	23	examine	examine	VERB
gujaf-188	100	24	the	the	DET
gujaf-188	100	25	board	board	NOUN
gujaf-188	100	26	effectiveness	effectiveness	NOUN
gujaf-188	100	27	and	and	CCONJ
gujaf-188	100	28	how	how	SCONJ
gujaf-188	100	29	it	it	PRON
gujaf-188	100	30	perform	perform	VERB
gujaf-188	100	31	,	,	PUNCT
gujaf-188	100	32	several	several	ADJ
gujaf-188	100	33	loopholes	loophole	NOUN
gujaf-188	100	34	are	be	AUX
gujaf-188	100	35	been	be	AUX
gujaf-188	100	36	used	use	VERB
gujaf-188	100	37	by	by	ADP
gujaf-188	100	38	the	the	DET
gujaf-188	100	39	management	management	NOUN
gujaf-188	100	40	to	to	ADP
gujaf-188	100	41	systematically	systematically	ADV
gujaf-188	100	42	temper	temper	PROPN
gujaf-188	100	43	and	and	CCONJ
gujaf-188	100	44	contaminate	contaminate	VERB
gujaf-188	100	45	the	the	DET
gujaf-188	100	46	quality	quality	NOUN
gujaf-188	100	47	of	of	ADP
gujaf-188	100	48	the	the	DET
gujaf-188	100	49	financial	financial	ADJ
gujaf-188	100	50	reports	report	NOUN
gujaf-188	100	51	.	.	PUNCT
gujaf-188	101	1	earnings	earning	NOUN
gujaf-188	101	2	quality	quality	NOUN
gujaf-188	101	3	and	and	CCONJ
gujaf-188	101	4	usefulness	usefulness	NOUN
gujaf-188	101	5	of	of	ADP
gujaf-188	101	6	financial	financial	ADJ
gujaf-188	101	7	report	report	NOUN
gujaf-188	101	8	as	as	SCONJ
gujaf-188	101	9	parameters	parameter	NOUN
gujaf-188	101	10	for	for	ADP
gujaf-188	101	11	reporting	reporting	NOUN
gujaf-188	101	12	criteria	criterion	NOUN
gujaf-188	101	13	differs	differ	VERB
gujaf-188	101	14	with	with	ADP
gujaf-188	101	15	firm	firm	NOUN
gujaf-188	101	16	’s	’s	PART
gujaf-188	101	17	efficiency	efficiency	NOUN
gujaf-188	101	18	as	as	SCONJ
gujaf-188	101	19	they	they	PRON
gujaf-188	101	20	do	do	AUX
gujaf-188	101	21	not	not	PART
gujaf-188	101	22	signifies	signify	VERB
gujaf-188	101	23	optimality	optimality	NOUN
gujaf-188	101	24	,	,	PUNCT
gujaf-188	101	25	the	the	DET
gujaf-188	101	26	reason	reason	NOUN
gujaf-188	101	27	for	for	ADP
gujaf-188	101	28	this	this	PRON
gujaf-188	101	29	is	be	AUX
gujaf-188	101	30	that	that	SCONJ
gujaf-188	101	31	the	the	DET
gujaf-188	101	32	variant	variant	NOUN
gujaf-188	101	33	of	of	ADP
gujaf-188	101	34	either	either	CCONJ
gujaf-188	101	35	lower	low	ADJ
gujaf-188	101	36	demand	demand	NOUN
gujaf-188	101	37	for	for	ADP
gujaf-188	101	38	quality	quality	NOUN
gujaf-188	101	39	or	or	CCONJ
gujaf-188	101	40	higher	high	ADJ
gujaf-188	101	41	cost	cost	NOUN
gujaf-188	101	42	of	of	ADP
gujaf-188	101	43	its	its	PRON
gujaf-188	101	44	supply	supply	NOUN
gujaf-188	101	45	does	do	AUX
gujaf-188	101	46	not	not	PART
gujaf-188	101	47	imply	imply	VERB
gujaf-188	101	48	sub	sub	ADJ
gujaf-188	101	49	-	-	NOUN
gujaf-188	101	50	optimality	optimality	NOUN
gujaf-188	101	51	(	(	PUNCT
gujaf-188	101	52	ball	ball	NOUN
gujaf-188	101	53	&	&	CCONJ
gujaf-188	101	54	shivakumar	shivakumar	PROPN
gujaf-188	101	55	,	,	PUNCT
gujaf-188	101	56	2005	2005	NUM
gujaf-188	101	57	)	)	PUNCT
gujaf-188	101	58	.	.	PUNCT
gujaf-188	102	1	this	this	DET
gujaf-188	102	2	call	call	NOUN
gujaf-188	102	3	for	for	ADP
gujaf-188	102	4	a	a	DET
gujaf-188	102	5	decent	decent	ADJ
gujaf-188	102	6	policy	policy	NOUN
gujaf-188	102	7	that	that	PRON
gujaf-188	102	8	will	will	AUX
gujaf-188	102	9	checkmate	checkmate	VERB
gujaf-188	102	10	the	the	DET
gujaf-188	102	11	entire	entire	ADJ
gujaf-188	102	12	process	process	NOUN
gujaf-188	102	13	and	and	CCONJ
gujaf-188	102	14	to	to	PART
gujaf-188	102	15	ensure	ensure	VERB
gujaf-188	102	16	a	a	DET
gujaf-188	102	17	qualitative	qualitative	ADJ
gujaf-188	102	18	financial	financial	ADJ
gujaf-188	102	19	report	report	NOUN
gujaf-188	102	20	that	that	PRON
gujaf-188	102	21	will	will	AUX
gujaf-188	102	22	restore	restore	VERB
gujaf-188	102	23	the	the	DET
gujaf-188	102	24	confidence	confidence	NOUN
gujaf-188	102	25	of	of	ADP
gujaf-188	102	26	all	all	DET
gujaf-188	102	27	related	related	ADJ
gujaf-188	102	28	stakeholders	stakeholder	NOUN
gujaf-188	102	29	.	.	PUNCT
gujaf-188	103	1	thus	thus	ADV
gujaf-188	103	2	,	,	PUNCT
gujaf-188	103	3	it	it	PRON
gujaf-188	103	4	is	be	AUX
gujaf-188	103	5	one	one	NUM
gujaf-188	103	6	of	of	ADP
gujaf-188	103	7	the	the	DET
gujaf-188	103	8	most	most	ADV
gujaf-188	103	9	important	important	ADJ
gujaf-188	103	10	aims	aim	NOUN
gujaf-188	103	11	of	of	ADP
gujaf-188	103	12	researching	research	VERB
gujaf-188	103	13	on	on	ADP
gujaf-188	103	14	corporate	corporate	ADJ
gujaf-188	103	15	governance	governance	NOUN
gujaf-188	103	16	mechanisms	mechanism	NOUN
gujaf-188	103	17	,	,	PUNCT
gujaf-188	103	18	to	to	PART
gujaf-188	103	19	empirically	empirically	ADV
gujaf-188	103	20	show	show	VERB
gujaf-188	103	21	how	how	SCONJ
gujaf-188	103	22	agency	agency	NOUN
gujaf-188	103	23	crisis	crisis	NOUN
gujaf-188	103	24	as	as	ADP
gujaf-188	103	25	a	a	DET
gujaf-188	103	26	result	result	NOUN
gujaf-188	103	27	of	of	ADP
gujaf-188	103	28	separation	separation	NOUN
gujaf-188	103	29	between	between	ADP
gujaf-188	103	30	ownership	ownership	NOUN
gujaf-188	103	31	and	and	CCONJ
gujaf-188	103	32	control	control	NOUN
gujaf-188	103	33	,	,	PUNCT
gujaf-188	103	34	can	can	AUX
gujaf-188	103	35	be	be	AUX
gujaf-188	103	36	mitigated	mitigate	VERB
gujaf-188	103	37	through	through	ADP
gujaf-188	103	38	the	the	DET
gujaf-188	103	39	information	information	NOUN
gujaf-188	103	40	contained	contain	VERB
gujaf-188	103	41	in	in	ADP
gujaf-188	103	42	the	the	DET
gujaf-188	103	43	financial	financial	ADJ
gujaf-188	103	44	report	report	NOUN
gujaf-188	103	45	(	(	PUNCT
gujaf-188	103	46	bushman	bushman	PROPN
gujaf-188	103	47	&	&	CCONJ
gujaf-188	103	48	smith	smith	PROPN
gujaf-188	103	49	,	,	PUNCT
gujaf-188	103	50	2001	2001	NUM
gujaf-188	103	51	)	)	PUNCT
gujaf-188	103	52	.	.	PUNCT
gujaf-188	104	1	corporate	corporate	ADJ
gujaf-188	104	2	board	board	NOUN
gujaf-188	104	3	and	and	CCONJ
gujaf-188	104	4	the	the	DET
gujaf-188	104	5	audit	audit	NOUN
gujaf-188	104	6	committee	committee	NOUN
gujaf-188	104	7	are	be	AUX
gujaf-188	104	8	regarded	regard	VERB
gujaf-188	104	9	as	as	ADP
gujaf-188	104	10	the	the	DET
gujaf-188	104	11	core	core	NOUN
gujaf-188	104	12	components	component	NOUN
gujaf-188	104	13	responsible	responsible	ADJ
gujaf-188	104	14	for	for	ADP
gujaf-188	104	15	the	the	DET
gujaf-188	104	16	safeguarding	safeguarding	NOUN
gujaf-188	104	17	of	of	ADP
gujaf-188	104	18	financial	financial	ADJ
gujaf-188	104	19	report	report	NOUN
gujaf-188	104	20	;	;	PUNCT
gujaf-188	104	21	this	this	PRON
gujaf-188	104	22	is	be	AUX
gujaf-188	104	23	why	why	SCONJ
gujaf-188	104	24	almost	almost	ADV
gujaf-188	104	25	all	all	PRON
gujaf-188	104	26	alleged	allege	VERB
gujaf-188	104	27	failures	failure	NOUN
gujaf-188	104	28	and	and	CCONJ
gujaf-188	104	29	malpractices	malpractice	NOUN
gujaf-188	104	30	were	be	AUX
gujaf-188	104	31	attributed	attribute	VERB
gujaf-188	104	32	to	to	ADP
gujaf-188	104	33	them	they	PRON
gujaf-188	104	34	(	(	PUNCT
gujaf-188	104	35	gosh	gosh	INTJ
gujaf-188	104	36	,	,	PUNCT
gujaf-188	104	37	marra	marra	PROPN
gujaf-188	104	38	&	&	CCONJ
gujaf-188	104	39	moon	moon	PROPN
gujaf-188	104	40	,	,	PUNCT
gujaf-188	104	41	2010	2010	NUM
gujaf-188	104	42	)	)	PUNCT
gujaf-188	104	43	.	.	PUNCT
gujaf-188	105	1	corollary	corollary	ADJ
gujaf-188	105	2	referencing	referencing	NOUN
gujaf-188	105	3	,	,	PUNCT
gujaf-188	105	4	financial	financial	ADJ
gujaf-188	105	5	report	report	NOUN
gujaf-188	105	6	can	can	AUX
gujaf-188	105	7	be	be	AUX
gujaf-188	105	8	ameliorated	ameliorate	VERB
gujaf-188	105	9	with	with	ADP
gujaf-188	105	10	board	board	NOUN
gujaf-188	105	11	independence	independence	NOUN
gujaf-188	105	12	since	since	SCONJ
gujaf-188	105	13	outside	outside	ADJ
gujaf-188	105	14	director	director	NOUN
gujaf-188	105	15	has	have	VERB
gujaf-188	105	16	a	a	DET
gujaf-188	105	17	specific	specific	ADJ
gujaf-188	105	18	motive	motive	NOUN
gujaf-188	105	19	contrary	contrary	ADV
gujaf-188	105	20	to	to	ADP
gujaf-188	105	21	inside	inside	ADJ
gujaf-188	105	22	director	director	NOUN
gujaf-188	105	23	,	,	PUNCT
gujaf-188	105	24	to	to	PART
gujaf-188	105	25	diligently	diligently	ADV
gujaf-188	105	26	protect	protect	VERB
gujaf-188	105	27	shareholders	shareholder	NOUN
gujaf-188	105	28	interest	interest	NOUN
gujaf-188	105	29	in	in	ADP
gujaf-188	105	30	a	a	DET
gujaf-188	105	31	deteriorated	deteriorated	ADJ
gujaf-188	105	32	agency	agency	NOUN
gujaf-188	105	33	situation	situation	NOUN
gujaf-188	105	34	and	and	CCONJ
gujaf-188	105	35	thus	thus	ADV
gujaf-188	105	36	,	,	PUNCT
gujaf-188	105	37	the	the	DET
gujaf-188	105	38	management	management	NOUN
gujaf-188	105	39	efficacy	efficacy	NOUN
gujaf-188	105	40	will	will	AUX
gujaf-188	105	41	be	be	AUX
gujaf-188	105	42	improved	improve	VERB
gujaf-188	105	43	.	.	PUNCT
gujaf-188	106	1	being	be	AUX
gujaf-188	106	2	effective	effective	ADJ
gujaf-188	106	3	,	,	PUNCT
gujaf-188	106	4	audit	audit	NOUN
gujaf-188	106	5	committee	committee	NOUN
gujaf-188	106	6	gusau	gusau	PROPN
gujaf-188	106	7	journal	journal	PROPN
gujaf-188	106	8	of	of	ADP
gujaf-188	106	9	accounting	accounting	NOUN
gujaf-188	106	10	and	and	CCONJ
gujaf-188	106	11	finance	finance	NOUN
gujaf-188	106	12	,	,	PUNCT
gujaf-188	106	13	vol	vol	NOUN
gujaf-188	106	14	.	.	PROPN
gujaf-188	107	1	3	3	NUM
gujaf-188	107	2	,	,	PUNCT
gujaf-188	107	3	issue	issue	NOUN
gujaf-188	107	4	3	3	NUM
gujaf-188	107	5	,	,	PUNCT
gujaf-188	107	6	october	october	PROPN
gujaf-188	107	7	,	,	PUNCT
gujaf-188	107	8	2022	2022	NUM
gujaf-188	107	9	177	177	NUM
gujaf-188	107	10	observably	observably	ADV
gujaf-188	107	11	monitors	monitor	VERB
gujaf-188	107	12	the	the	DET
gujaf-188	107	13	corporate	corporate	ADJ
gujaf-188	107	14	board	board	NOUN
gujaf-188	107	15	performance	performance	NOUN
gujaf-188	107	16	in	in	ADP
gujaf-188	107	17	enhancing	enhance	VERB
gujaf-188	107	18	the	the	DET
gujaf-188	107	19	credibility	credibility	NOUN
gujaf-188	107	20	of	of	ADP
gujaf-188	107	21	financial	financial	ADJ
gujaf-188	107	22	report	report	NOUN
gujaf-188	107	23	;	;	PUNCT
gujaf-188	107	24	serves	serve	VERB
gujaf-188	107	25	as	as	ADP
gujaf-188	107	26	a	a	DET
gujaf-188	107	27	checkmating	checkmating	NOUN
gujaf-188	107	28	mechanism	mechanism	NOUN
gujaf-188	107	29	that	that	PRON
gujaf-188	107	30	defends	defend	VERB
gujaf-188	107	31	the	the	DET
gujaf-188	107	32	stakeholder	stakeholder	NOUN
gujaf-188	107	33	’s	’s	PART
gujaf-188	107	34	interest	interest	NOUN
gujaf-188	107	35	by	by	ADP
gujaf-188	107	36	intermediating	intermediate	VERB
gujaf-188	107	37	between	between	ADP
gujaf-188	107	38	the	the	DET
gujaf-188	107	39	independent	independent	ADJ
gujaf-188	107	40	auditors	auditor	NOUN
gujaf-188	107	41	and	and	CCONJ
gujaf-188	107	42	the	the	DET
gujaf-188	107	43	directors	director	NOUN
gujaf-188	107	44	.	.	PUNCT
gujaf-188	108	1	soliman	soliman	NOUN
gujaf-188	108	2	and	and	CCONJ
gujaf-188	108	3	ragab	ragab	PROPN
gujaf-188	108	4	(	(	PUNCT
gujaf-188	108	5	2014	2014	NUM
gujaf-188	108	6	)	)	PUNCT
gujaf-188	108	7	argue	argue	VERB
gujaf-188	108	8	that	that	SCONJ
gujaf-188	108	9	auditors	auditor	NOUN
gujaf-188	108	10	are	be	AUX
gujaf-188	108	11	expected	expect	VERB
gujaf-188	108	12	to	to	PART
gujaf-188	108	13	verify	verify	VERB
gujaf-188	108	14	the	the	DET
gujaf-188	108	15	financial	financial	ADJ
gujaf-188	108	16	report	report	NOUN
gujaf-188	108	17	and	and	CCONJ
gujaf-188	108	18	state	state	VERB
gujaf-188	108	19	the	the	DET
gujaf-188	108	20	level	level	NOUN
gujaf-188	108	21	of	of	ADP
gujaf-188	108	22	compliance	compliance	NOUN
gujaf-188	108	23	with	with	ADP
gujaf-188	108	24	the	the	DET
gujaf-188	108	25	regulatory	regulatory	ADJ
gujaf-188	108	26	laws	law	NOUN
gujaf-188	108	27	as	as	ADV
gujaf-188	108	28	well	well	ADV
gujaf-188	108	29	as	as	ADP
gujaf-188	108	30	its	its	PRON
gujaf-188	108	31	true	true	ADJ
gujaf-188	108	32	reflection	reflection	NOUN
gujaf-188	108	33	of	of	ADP
gujaf-188	108	34	the	the	DET
gujaf-188	108	35	firm	firm	NOUN
gujaf-188	108	36	’s	’s	PART
gujaf-188	108	37	condition	condition	NOUN
gujaf-188	108	38	in	in	ADP
gujaf-188	108	39	terms	term	NOUN
gujaf-188	108	40	of	of	ADP
gujaf-188	108	41	its	its	PRON
gujaf-188	108	42	operations	operation	NOUN
gujaf-188	108	43	and	and	CCONJ
gujaf-188	108	44	economical	economical	ADJ
gujaf-188	108	45	value	value	NOUN
gujaf-188	108	46	,	,	PUNCT
gujaf-188	108	47	purposely	purposely	ADV
gujaf-188	108	48	to	to	PART
gujaf-188	108	49	add	add	VERB
gujaf-188	108	50	credibility	credibility	NOUN
gujaf-188	108	51	to	to	ADP
gujaf-188	108	52	the	the	DET
gujaf-188	108	53	financial	financial	ADJ
gujaf-188	108	54	report	report	NOUN
gujaf-188	108	55	.	.	PUNCT
gujaf-188	109	1	in	in	ADP
gujaf-188	109	2	nigeria	nigeria	PROPN
gujaf-188	109	3	,	,	PUNCT
gujaf-188	109	4	the	the	DET
gujaf-188	109	5	security	security	NOUN
gujaf-188	109	6	and	and	CCONJ
gujaf-188	109	7	exchange	exchange	PROPN
gujaf-188	109	8	commission	commission	PROPN
gujaf-188	109	9	(	(	PUNCT
gujaf-188	109	10	sec	sec	PROPN
gujaf-188	109	11	)	)	PUNCT
gujaf-188	109	12	2011	2011	NUM
gujaf-188	109	13	has	have	AUX
gujaf-188	109	14	revised	revise	VERB
gujaf-188	109	15	its	its	PRON
gujaf-188	109	16	initial	initial	ADJ
gujaf-188	109	17	corporate	corporate	ADJ
gujaf-188	109	18	governance	governance	NOUN
gujaf-188	109	19	code	code	NOUN
gujaf-188	109	20	of	of	ADP
gujaf-188	109	21	2003	2003	NUM
gujaf-188	109	22	to	to	PART
gujaf-188	109	23	steadfastly	steadfastly	ADV
gujaf-188	109	24	enhance	enhance	VERB
gujaf-188	109	25	corporate	corporate	ADJ
gujaf-188	109	26	governance	governance	NOUN
gujaf-188	109	27	practice	practice	NOUN
gujaf-188	109	28	and	and	CCONJ
gujaf-188	109	29	protect	protect	VERB
gujaf-188	109	30	investors	investor	NOUN
gujaf-188	109	31	.	.	PUNCT
gujaf-188	110	1	eyenubo	eyenubo	PROPN
gujaf-188	110	2	,	,	PUNCT
gujaf-188	110	3	muhammed	muhamme	VERB
gujaf-188	110	4	and	and	CCONJ
gujaf-188	110	5	ali	ali	PROPN
gujaf-188	110	6	(	(	PUNCT
gujaf-188	110	7	2017	2017	NUM
gujaf-188	110	8	)	)	PUNCT
gujaf-188	110	9	reported	report	VERB
gujaf-188	110	10	that	that	SCONJ
gujaf-188	110	11	despite	despite	SCONJ
gujaf-188	110	12	the	the	DET
gujaf-188	110	13	efforts	effort	NOUN
gujaf-188	110	14	by	by	ADP
gujaf-188	110	15	nigerian	nigerian	ADJ
gujaf-188	110	16	government	government	NOUN
gujaf-188	110	17	to	to	PART
gujaf-188	110	18	improve	improve	VERB
gujaf-188	110	19	regulations	regulation	NOUN
gujaf-188	110	20	in	in	ADP
gujaf-188	110	21	the	the	DET
gujaf-188	110	22	corporate	corporate	ADJ
gujaf-188	110	23	governance	governance	NOUN
gujaf-188	110	24	mechanisms	mechanism	NOUN
gujaf-188	110	25	including	include	VERB
gujaf-188	110	26	both	both	DET
gujaf-188	110	27	audit	audit	NOUN
gujaf-188	110	28	committee	committee	NOUN
gujaf-188	110	29	and	and	CCONJ
gujaf-188	110	30	board	board	NOUN
gujaf-188	110	31	of	of	ADP
gujaf-188	110	32	directors	director	NOUN
gujaf-188	110	33	,	,	PUNCT
gujaf-188	110	34	it	it	PRON
gujaf-188	110	35	has	have	AUX
gujaf-188	110	36	woefully	woefully	ADV
gujaf-188	110	37	failed	fail	VERB
gujaf-188	110	38	to	to	PART
gujaf-188	110	39	ensure	ensure	VERB
gujaf-188	110	40	credibility	credibility	NOUN
gujaf-188	110	41	in	in	ADP
gujaf-188	110	42	financial	financial	ADJ
gujaf-188	110	43	reporting	reporting	NOUN
gujaf-188	110	44	.	.	PUNCT
gujaf-188	111	1	coming	come	VERB
gujaf-188	111	2	up	up	ADP
gujaf-188	111	3	with	with	ADP
gujaf-188	111	4	governance	governance	NOUN
gujaf-188	111	5	mechanisms	mechanism	NOUN
gujaf-188	111	6	in	in	ADP
gujaf-188	111	7	nigeria	nigeria	PROPN
gujaf-188	111	8	is	be	AUX
gujaf-188	111	9	aimed	aim	VERB
gujaf-188	111	10	at	at	ADP
gujaf-188	111	11	reducing	reduce	VERB
gujaf-188	111	12	the	the	DET
gujaf-188	111	13	issues	issue	NOUN
gujaf-188	111	14	of	of	ADP
gujaf-188	111	15	corporate	corporate	ADJ
gujaf-188	111	16	failures	failure	NOUN
gujaf-188	111	17	,	,	PUNCT
gujaf-188	111	18	but	but	CCONJ
gujaf-188	111	19	however	however	ADV
gujaf-188	111	20	,	,	PUNCT
gujaf-188	111	21	the	the	DET
gujaf-188	111	22	corporate	corporate	ADJ
gujaf-188	111	23	scandals	scandal	NOUN
gujaf-188	111	24	still	still	ADV
gujaf-188	111	25	occur	occur	VERB
gujaf-188	111	26	incessantly	incessantly	ADV
gujaf-188	111	27	(	(	PUNCT
gujaf-188	111	28	miko	miko	NOUN
gujaf-188	111	29	&	&	CCONJ
gujaf-188	111	30	kamardin	kamardin	PROPN
gujaf-188	111	31	,	,	PUNCT
gujaf-188	111	32	2015	2015	NUM
gujaf-188	111	33	)	)	PUNCT
gujaf-188	111	34	,	,	PUNCT
gujaf-188	111	35	such	such	ADJ
gujaf-188	111	36	scandals	scandal	NOUN
gujaf-188	111	37	in	in	ADP
gujaf-188	111	38	nigeria	nigeria	PROPN
gujaf-188	111	39	includes	include	VERB
gujaf-188	111	40	removal	removal	NOUN
gujaf-188	111	41	of	of	ADP
gujaf-188	111	42	some	some	DET
gujaf-188	111	43	ceo	ceo	NOUN
gujaf-188	111	44	’s	’s	PART
gujaf-188	111	45	due	due	ADJ
gujaf-188	111	46	to	to	ADP
gujaf-188	111	47	financial	financial	ADJ
gujaf-188	111	48	irregularities	irregularity	NOUN
gujaf-188	111	49	that	that	PRON
gujaf-188	111	50	affected	affect	VERB
gujaf-188	111	51	several	several	ADJ
gujaf-188	111	52	corporate	corporate	ADJ
gujaf-188	111	53	bodies	body	NOUN
gujaf-188	111	54	(	(	PUNCT
gujaf-188	111	55	ejeagbasi	ejeagbasi	NOUN
gujaf-188	111	56	,	,	PUNCT
gujaf-188	111	57	nweze	nweze	NOUN
gujaf-188	111	58	,	,	PUNCT
gujaf-188	111	59	ezeh	ezeh	PROPN
gujaf-188	111	60	&	&	CCONJ
gujaf-188	111	61	nze	nze	PROPN
gujaf-188	111	62	2015	2015	NUM
gujaf-188	111	63	)	)	PUNCT
gujaf-188	111	64	;	;	PUNCT
gujaf-188	111	65	sale	sale	NOUN
gujaf-188	111	66	of	of	ADP
gujaf-188	111	67	forged	forge	VERB
gujaf-188	111	68	shares	share	NOUN
gujaf-188	111	69	of	of	ADP
gujaf-188	111	70	public	public	ADJ
gujaf-188	111	71	quoted	quote	VERB
gujaf-188	111	72	companies	company	NOUN
gujaf-188	111	73	(	(	PUNCT
gujaf-188	111	74	kantudu	kantudu	NOUN
gujaf-188	111	75	&	&	CCONJ
gujaf-188	111	76	samaila	samaila	PROPN
gujaf-188	111	77	,	,	PUNCT
gujaf-188	111	78	2015	2015	NUM
gujaf-188	111	79	)	)	PUNCT
gujaf-188	111	80	few	few	ADJ
gujaf-188	111	81	to	to	PART
gujaf-188	111	82	be	be	AUX
gujaf-188	111	83	mentioned	mention	VERB
gujaf-188	111	84	.	.	PUNCT
gujaf-188	112	1	although	although	SCONJ
gujaf-188	112	2	there	there	PRON
gujaf-188	112	3	has	have	AUX
gujaf-188	112	4	been	be	AUX
gujaf-188	112	5	a	a	DET
gujaf-188	112	6	reasonable	reasonable	ADJ
gujaf-188	112	7	amount	amount	NOUN
gujaf-188	112	8	of	of	ADP
gujaf-188	112	9	literature	literature	NOUN
gujaf-188	112	10	on	on	ADP
gujaf-188	112	11	corporate	corporate	ADJ
gujaf-188	112	12	board	board	NOUN
gujaf-188	112	13	,	,	PUNCT
gujaf-188	112	14	audit	audit	NOUN
gujaf-188	112	15	committee	committee	NOUN
gujaf-188	112	16	and	and	CCONJ
gujaf-188	112	17	the	the	DET
gujaf-188	112	18	financial	financial	ADJ
gujaf-188	112	19	reporting	reporting	NOUN
gujaf-188	112	20	quality	quality	NOUN
gujaf-188	112	21	(	(	PUNCT
gujaf-188	112	22	akeju	akeju	PROPN
gujaf-188	112	23	&	&	CCONJ
gujaf-188	112	24	babatunde	babatunde	PROPN
gujaf-188	112	25	,	,	PUNCT
gujaf-188	112	26	2017	2017	NUM
gujaf-188	112	27	;	;	PUNCT
gujaf-188	112	28	khalil	khalil	PROPN
gujaf-188	112	29	&	&	CCONJ
gujaf-188	112	30	ozkan	ozkan	PROPN
gujaf-188	112	31	,	,	PUNCT
gujaf-188	112	32	2016	2016	NUM
gujaf-188	112	33	;	;	PUNCT
gujaf-188	112	34	sun	sun	PROPN
gujaf-188	112	35	&	&	CCONJ
gujaf-188	112	36	liu	liu	PROPN
gujaf-188	112	37	,	,	PUNCT
gujaf-188	112	38	2013	2013	NUM
gujaf-188	112	39	;	;	PUNCT
gujaf-188	112	40	johl	johl	PROPN
gujaf-188	112	41	et	et	PROPN
gujaf-188	112	42	al	al	PROPN
gujaf-188	112	43	.	.	PROPN
gujaf-188	112	44	,	,	PUNCT
gujaf-188	112	45	2013	2013	NUM
gujaf-188	112	46	;	;	PUNCT
gujaf-188	112	47	wu	wu	PROPN
gujaf-188	112	48	,	,	PUNCT
gujaf-188	112	49	wang	wang	PROPN
gujaf-188	112	50	&	&	CCONJ
gujaf-188	112	51	yin	yin	PROPN
gujaf-188	112	52	,	,	PUNCT
gujaf-188	112	53	2007	2007	NUM
gujaf-188	112	54	;	;	PUNCT
gujaf-188	112	55	xie	xie	PROPN
gujaf-188	112	56	,	,	PUNCT
gujaf-188	112	57	davidson	davidson	PROPN
gujaf-188	112	58	iii	iii	PROPN
gujaf-188	112	59	&	&	CCONJ
gujaf-188	112	60	dadalt	dadalt	NOUN
gujaf-188	112	61	,	,	PUNCT
gujaf-188	112	62	2003	2003	NUM
gujaf-188	112	63	;	;	PUNCT
gujaf-188	112	64	klien	klien	PROPN
gujaf-188	112	65	,	,	PUNCT
gujaf-188	112	66	2002	2002	NUM
gujaf-188	112	67	;	;	PUNCT
gujaf-188	112	68	dezoort	dezoort	PROPN
gujaf-188	112	69	&	&	CCONJ
gujaf-188	112	70	salterio	salterio	PROPN
gujaf-188	112	71	,	,	PUNCT
gujaf-188	112	72	2001	2001	NUM
gujaf-188	112	73	)	)	PUNCT
gujaf-188	112	74	,	,	PUNCT
gujaf-188	112	75	pre	pre	VERB
gujaf-188	112	76	and	and	CCONJ
gujaf-188	112	77	post	post	VERB
gujaf-188	112	78	regulation	regulation	NOUN
gujaf-188	112	79	code	code	NOUN
gujaf-188	112	80	evidences	evidence	NOUN
gujaf-188	112	81	(	(	PUNCT
gujaf-188	112	82	miko	miko	NOUN
gujaf-188	112	83	&	&	CCONJ
gujaf-188	112	84	kamardin	kamardin	PROPN
gujaf-188	112	85	,	,	PUNCT
gujaf-188	112	86	2015	2015	NUM
gujaf-188	112	87	;	;	PUNCT
gujaf-188	112	88	malik	malik	PROPN
gujaf-188	112	89	,	,	PUNCT
gujaf-188	112	90	2014	2014	NUM
gujaf-188	112	91	and	and	CCONJ
gujaf-188	113	1	gosh	gosh	INTJ
gujaf-188	113	2	et	et	PROPN
gujaf-188	113	3	al	al	PROPN
gujaf-188	113	4	.	.	PROPN
gujaf-188	113	5	,	,	PUNCT
gujaf-188	113	6	2010	2010	NUM
gujaf-188	113	7	)	)	PUNCT
gujaf-188	113	8	,	,	PUNCT
gujaf-188	113	9	a	a	DET
gujaf-188	113	10	little	little	ADJ
gujaf-188	113	11	emphasis	emphasis	NOUN
gujaf-188	113	12	was	be	AUX
gujaf-188	113	13	given	give	VERB
gujaf-188	113	14	to	to	ADP
gujaf-188	113	15	the	the	DET
gujaf-188	113	16	developing	develop	VERB
gujaf-188	113	17	countries	country	NOUN
gujaf-188	113	18	such	such	ADJ
gujaf-188	113	19	as	as	ADP
gujaf-188	113	20	nigeria	nigeria	PROPN
gujaf-188	113	21	.	.	PUNCT
gujaf-188	114	1	hence	hence	ADV
gujaf-188	114	2	,	,	PUNCT
gujaf-188	114	3	the	the	DET
gujaf-188	114	4	uniqueness	uniqueness	NOUN
gujaf-188	114	5	of	of	ADP
gujaf-188	114	6	this	this	DET
gujaf-188	114	7	study	study	NOUN
gujaf-188	114	8	is	be	AUX
gujaf-188	114	9	to	to	PART
gujaf-188	114	10	consider	consider	VERB
gujaf-188	114	11	specific	specific	ADJ
gujaf-188	114	12	corporate	corporate	ADJ
gujaf-188	114	13	governance	governance	NOUN
gujaf-188	114	14	attributes	attribute	NOUN
gujaf-188	114	15	–	–	PUNCT
gujaf-188	114	16	which	which	PRON
gujaf-188	114	17	are	be	AUX
gujaf-188	114	18	the	the	DET
gujaf-188	114	19	board	board	NOUN
gujaf-188	114	20	independence	independence	NOUN
gujaf-188	114	21	,	,	PUNCT
gujaf-188	114	22	audit	audit	NOUN
gujaf-188	114	23	effectiveness	effectiveness	NOUN
gujaf-188	114	24	and	and	CCONJ
gujaf-188	114	25	financial	financial	ADJ
gujaf-188	114	26	reporting	reporting	NOUN
gujaf-188	114	27	quality	quality	NOUN
gujaf-188	114	28	.	.	PUNCT
gujaf-188	115	1	unlike	unlike	ADP
gujaf-188	115	2	the	the	DET
gujaf-188	115	3	prior	prior	ADJ
gujaf-188	115	4	nigerian	nigerian	ADJ
gujaf-188	115	5	literatures	literature	NOUN
gujaf-188	115	6	where	where	SCONJ
gujaf-188	115	7	considerations	consideration	NOUN
gujaf-188	115	8	were	be	AUX
gujaf-188	115	9	vested	vest	VERB
gujaf-188	115	10	on	on	ADP
gujaf-188	115	11	pre	pre	VERB
gujaf-188	115	12	sec	sec	PROPN
gujaf-188	115	13	corporate	corporate	ADJ
gujaf-188	115	14	governance	governance	NOUN
gujaf-188	115	15	code	code	NOUN
gujaf-188	115	16	2011	2011	NUM
gujaf-188	115	17	(	(	PUNCT
gujaf-188	115	18	kantudu	kantudu	NOUN
gujaf-188	115	19	&	&	CCONJ
gujaf-188	115	20	samaila	samaila	PROPN
gujaf-188	115	21	,	,	PUNCT
gujaf-188	115	22	2015	2015	NUM
gujaf-188	115	23	and	and	CCONJ
gujaf-188	115	24	hassan	hassan	PROPN
gujaf-188	115	25	,	,	PUNCT
gujaf-188	115	26	2013	2013	NUM
gujaf-188	115	27	)	)	PUNCT
gujaf-188	115	28	or	or	CCONJ
gujaf-188	115	29	both	both	DET
gujaf-188	115	30	data	datum	NOUN
gujaf-188	115	31	from	from	ADP
gujaf-188	115	32	pre	pre	ADJ
gujaf-188	115	33	and	and	CCONJ
gujaf-188	115	34	post	post	VERB
gujaf-188	115	35	2011	2011	NUM
gujaf-188	115	36	sec	sec	PROPN
gujaf-188	115	37	regulation	regulation	NOUN
gujaf-188	115	38	code	code	NOUN
gujaf-188	115	39	without	without	ADP
gujaf-188	115	40	comparison	comparison	NOUN
gujaf-188	115	41	(	(	PUNCT
gujaf-188	115	42	akeju	akeju	PROPN
gujaf-188	115	43	&	&	CCONJ
gujaf-188	115	44	babatunde	babatunde	PROPN
gujaf-188	115	45	,	,	PUNCT
gujaf-188	115	46	2017	2017	NUM
gujaf-188	115	47	and	and	CCONJ
gujaf-188	115	48	mbobo	mbobo	NOUN
gujaf-188	115	49	&	&	CCONJ
gujaf-188	115	50	umoren	umoren	PROPN
gujaf-188	115	51	,	,	PUNCT
gujaf-188	115	52	2016	2016	NUM
gujaf-188	115	53	)	)	PUNCT
gujaf-188	115	54	,	,	PUNCT
gujaf-188	115	55	or	or	CCONJ
gujaf-188	115	56	comparing	compare	VERB
gujaf-188	115	57	and	and	CCONJ
gujaf-188	115	58	assessing	assess	VERB
gujaf-188	115	59	pre	pre	NOUN
gujaf-188	115	60	and	and	CCONJ
gujaf-188	115	61	post	post	VERB
gujaf-188	115	62	sec	sec	PROPN
gujaf-188	115	63	code	code	NOUN
gujaf-188	115	64	of	of	ADP
gujaf-188	115	65	2011	2011	NUM
gujaf-188	115	66	(	(	PUNCT
gujaf-188	115	67	miko	miko	NOUN
gujaf-188	115	68	&	&	CCONJ
gujaf-188	115	69	kamardin	kamardin	PROPN
gujaf-188	115	70	,	,	PUNCT
gujaf-188	115	71	2015	2015	NUM
gujaf-188	115	72	)	)	PUNCT
gujaf-188	115	73	,	,	PUNCT
gujaf-188	115	74	the	the	DET
gujaf-188	115	75	study	study	NOUN
gujaf-188	115	76	used	use	VERB
gujaf-188	115	77	the	the	DET
gujaf-188	115	78	data	datum	NOUN
gujaf-188	115	79	from	from	ADP
gujaf-188	115	80	post	post	PROPN
gujaf-188	115	81	sec	sec	PROPN
gujaf-188	115	82	corporate	corporate	ADJ
gujaf-188	115	83	code	code	NOUN
gujaf-188	115	84	of	of	ADP
gujaf-188	115	85	2011	2011	NUM
gujaf-188	115	86	only	only	ADV
gujaf-188	115	87	to	to	PART
gujaf-188	115	88	implore	implore	VERB
gujaf-188	115	89	its	its	PRON
gujaf-188	115	90	effectiveness	effectiveness	NOUN
gujaf-188	115	91	.	.	PUNCT
gujaf-188	116	1	thus	thus	ADV
gujaf-188	116	2	,	,	PUNCT
gujaf-188	116	3	this	this	DET
gujaf-188	116	4	study	study	NOUN
gujaf-188	116	5	will	will	AUX
gujaf-188	116	6	concentrate	concentrate	VERB
gujaf-188	116	7	on	on	ADP
gujaf-188	116	8	specific	specific	ADJ
gujaf-188	116	9	features	feature	NOUN
gujaf-188	116	10	of	of	ADP
gujaf-188	116	11	corporate	corporate	ADJ
gujaf-188	116	12	using	use	VERB
gujaf-188	116	13	consumer	consumer	NOUN
gujaf-188	116	14	goods	good	NOUN
gujaf-188	116	15	firms	firm	NOUN
gujaf-188	116	16	to	to	PART
gujaf-188	116	17	establish	establish	VERB
gujaf-188	116	18	the	the	DET
gujaf-188	116	19	unitary	unitary	ADJ
gujaf-188	116	20	behavior	behavior	NOUN
gujaf-188	116	21	of	of	ADP
gujaf-188	116	22	the	the	DET
gujaf-188	116	23	variables	variable	NOUN
gujaf-188	116	24	affecting	affect	VERB
gujaf-188	116	25	financial	financial	ADJ
gujaf-188	116	26	reporting	reporting	NOUN
gujaf-188	116	27	quality	quality	NOUN
gujaf-188	116	28	.	.	PUNCT
gujaf-188	117	1	the	the	DET
gujaf-188	117	2	study	study	NOUN
gujaf-188	117	3	,	,	PUNCT
gujaf-188	117	4	using	use	VERB
gujaf-188	117	5	the	the	DET
gujaf-188	117	6	nigerian	nigerian	ADJ
gujaf-188	117	7	context	context	NOUN
gujaf-188	117	8	,	,	PUNCT
gujaf-188	117	9	examines	examine	VERB
gujaf-188	117	10	how	how	SCONJ
gujaf-188	117	11	financial	financial	ADJ
gujaf-188	117	12	reporting	reporting	NOUN
gujaf-188	117	13	quality	quality	NOUN
gujaf-188	117	14	behaves	behave	VERB
gujaf-188	117	15	toward	toward	ADP
gujaf-188	117	16	some	some	DET
gujaf-188	117	17	specific	specific	ADJ
gujaf-188	117	18	corporate	corporate	ADJ
gujaf-188	117	19	governance	governance	NOUN
gujaf-188	117	20	attributes	attribute	NOUN
gujaf-188	117	21	in	in	ADP
gujaf-188	117	22	a	a	DET
gujaf-188	117	23	severely	severely	ADV
gujaf-188	117	24	distorted	distort	VERB
gujaf-188	117	25	economic	economic	ADJ
gujaf-188	117	26	situation	situation	NOUN
gujaf-188	117	27	.	.	PUNCT
gujaf-188	118	1	gusau	gusau	PROPN
gujaf-188	118	2	journal	journal	PROPN
gujaf-188	118	3	of	of	ADP
gujaf-188	118	4	accounting	accounting	NOUN
gujaf-188	118	5	and	and	CCONJ
gujaf-188	118	6	finance	finance	NOUN
gujaf-188	118	7	,	,	PUNCT
gujaf-188	118	8	vol	vol	NOUN
gujaf-188	118	9	.	.	PROPN
gujaf-188	118	10	3	3	NUM
gujaf-188	118	11	,	,	PUNCT
gujaf-188	118	12	issue	issue	NOUN
gujaf-188	118	13	3	3	NUM
gujaf-188	118	14	,	,	PUNCT
gujaf-188	118	15	october	october	PROPN
gujaf-188	118	16	,	,	PUNCT
gujaf-188	118	17	2022	2022	NUM
gujaf-188	118	18	178	178	NUM
gujaf-188	118	19	therefore	therefore	ADV
gujaf-188	118	20	,	,	PUNCT
gujaf-188	118	21	the	the	DET
gujaf-188	118	22	study	study	NOUN
gujaf-188	118	23	examines	examine	VERB
gujaf-188	118	24	the	the	DET
gujaf-188	118	25	effects	effect	NOUN
gujaf-188	118	26	of	of	ADP
gujaf-188	118	27	board	board	NOUN
gujaf-188	118	28	independence	independence	NOUN
gujaf-188	118	29	,	,	PUNCT
gujaf-188	118	30	audit	audit	NOUN
gujaf-188	118	31	effectiveness	effectiveness	NOUN
gujaf-188	118	32	(	(	PUNCT
gujaf-188	118	33	audit	audit	NOUN
gujaf-188	118	34	committee	committee	NOUN
gujaf-188	118	35	meetings	meeting	NOUN
gujaf-188	118	36	and	and	CCONJ
gujaf-188	118	37	expertise	expertise	NOUN
gujaf-188	118	38	)	)	PUNCT
gujaf-188	118	39	and	and	CCONJ
gujaf-188	118	40	the	the	DET
gujaf-188	118	41	quality	quality	NOUN
gujaf-188	118	42	of	of	ADP
gujaf-188	118	43	reported	report	VERB
gujaf-188	118	44	earnings	earning	NOUN
gujaf-188	118	45	of	of	ADP
gujaf-188	118	46	listed	list	VERB
gujaf-188	118	47	nigerian	nigerian	ADJ
gujaf-188	118	48	consumer	consumer	NOUN
gujaf-188	118	49	goods	good	NOUN
gujaf-188	118	50	firms	firm	NOUN
gujaf-188	118	51	.	.	PUNCT
gujaf-188	119	1	hence	hence	ADV
gujaf-188	119	2	,	,	PUNCT
gujaf-188	119	3	the	the	DET
gujaf-188	119	4	study	study	NOUN
gujaf-188	119	5	hypothesize	hypothesize	VERB
gujaf-188	119	6	that	that	SCONJ
gujaf-188	119	7	there	there	PRON
gujaf-188	119	8	is	be	VERB
gujaf-188	119	9	no	no	DET
gujaf-188	119	10	significant	significant	ADJ
gujaf-188	119	11	relationship	relationship	NOUN
gujaf-188	119	12	between	between	ADP
gujaf-188	119	13	board	board	NOUN
gujaf-188	119	14	independence	independence	NOUN
gujaf-188	119	15	,	,	PUNCT
gujaf-188	119	16	audit	audit	NOUN
gujaf-188	119	17	effectiveness	effectiveness	NOUN
gujaf-188	119	18	and	and	CCONJ
gujaf-188	119	19	quality	quality	NOUN
gujaf-188	119	20	of	of	ADP
gujaf-188	119	21	earnings	earning	NOUN
gujaf-188	119	22	.	.	PUNCT
gujaf-188	120	1	the	the	DET
gujaf-188	120	2	study	study	NOUN
gujaf-188	120	3	aimed	aim	VERB
gujaf-188	120	4	to	to	PART
gujaf-188	120	5	contribute	contribute	VERB
gujaf-188	120	6	in	in	ADP
gujaf-188	120	7	enriching	enrich	VERB
gujaf-188	120	8	the	the	DET
gujaf-188	120	9	literature	literature	NOUN
gujaf-188	120	10	and	and	CCONJ
gujaf-188	120	11	equip	equip	VERB
gujaf-188	120	12	all	all	DET
gujaf-188	120	13	related	related	ADJ
gujaf-188	120	14	stakeholders	stakeholder	NOUN
gujaf-188	120	15	with	with	ADP
gujaf-188	120	16	empirical	empirical	ADJ
gujaf-188	120	17	evidence	evidence	NOUN
gujaf-188	120	18	of	of	ADP
gujaf-188	120	19	how	how	SCONJ
gujaf-188	120	20	some	some	DET
gujaf-188	120	21	factors	factor	NOUN
gujaf-188	120	22	influence	influence	VERB
gujaf-188	120	23	the	the	DET
gujaf-188	120	24	quality	quality	NOUN
gujaf-188	120	25	of	of	ADP
gujaf-188	120	26	financial	financial	ADJ
gujaf-188	120	27	statement	statement	NOUN
gujaf-188	120	28	specifically	specifically	ADV
gujaf-188	120	29	in	in	ADP
gujaf-188	120	30	nigerian	nigerian	ADJ
gujaf-188	120	31	context	context	NOUN
gujaf-188	120	32	.	.	PUNCT
gujaf-188	121	1	the	the	DET
gujaf-188	121	2	evidences	evidence	NOUN
gujaf-188	121	3	of	of	ADP
gujaf-188	121	4	which	which	PRON
gujaf-188	121	5	will	will	AUX
gujaf-188	121	6	basically	basically	ADV
gujaf-188	121	7	serve	serve	VERB
gujaf-188	121	8	as	as	ADP
gujaf-188	121	9	a	a	DET
gujaf-188	121	10	yardstick	yardstick	NOUN
gujaf-188	121	11	for	for	ADP
gujaf-188	121	12	decision	decision	NOUN
gujaf-188	121	13	making	making	NOUN
gujaf-188	121	14	,	,	PUNCT
gujaf-188	121	15	improving	improve	VERB
gujaf-188	121	16	regulatory	regulatory	ADJ
gujaf-188	121	17	framework	framework	NOUN
gujaf-188	121	18	and	and	CCONJ
gujaf-188	121	19	addressing	address	VERB
gujaf-188	121	20	any	any	DET
gujaf-188	121	21	challenge	challenge	NOUN
gujaf-188	121	22	of	of	ADP
gujaf-188	121	23	fraudulent	fraudulent	ADJ
gujaf-188	121	24	financial	financial	ADJ
gujaf-188	121	25	reporting	reporting	NOUN
gujaf-188	121	26	.	.	PUNCT
gujaf-188	122	1	2	2	X
gujaf-188	122	2	.	.	X
gujaf-188	122	3	literature	literature	PROPN
gujaf-188	122	4	review	review	PROPN
gujaf-188	122	5	/	/	SYM
gujaf-188	122	6	theoretical	theoretical	ADJ
gujaf-188	122	7	framework	framework	NOUN
gujaf-188	122	8	this	this	DET
gujaf-188	122	9	section	section	NOUN
gujaf-188	122	10	presents	present	VERB
gujaf-188	122	11	a	a	DET
gujaf-188	122	12	review	review	NOUN
gujaf-188	122	13	of	of	ADP
gujaf-188	122	14	relevant	relevant	ADJ
gujaf-188	122	15	literature	literature	NOUN
gujaf-188	122	16	on	on	ADP
gujaf-188	122	17	the	the	DET
gujaf-188	122	18	relationship	relationship	NOUN
gujaf-188	122	19	between	between	ADP
gujaf-188	122	20	board	board	NOUN
gujaf-188	122	21	independence	independence	NOUN
gujaf-188	122	22	,	,	PUNCT
gujaf-188	122	23	audit	audit	NOUN
gujaf-188	122	24	effectiveness	effectiveness	NOUN
gujaf-188	122	25	and	and	CCONJ
gujaf-188	122	26	the	the	DET
gujaf-188	122	27	quality	quality	NOUN
gujaf-188	122	28	of	of	ADP
gujaf-188	122	29	reported	report	VERB
gujaf-188	122	30	earnings	earning	NOUN
gujaf-188	122	31	.	.	PUNCT
gujaf-188	123	1	by	by	ADP
gujaf-188	123	2	the	the	DET
gujaf-188	123	3	end	end	NOUN
gujaf-188	123	4	of	of	ADP
gujaf-188	123	5	the	the	DET
gujaf-188	123	6	section	section	NOUN
gujaf-188	123	7	,	,	PUNCT
gujaf-188	123	8	a	a	DET
gujaf-188	123	9	theoretical	theoretical	ADJ
gujaf-188	123	10	frame	frame	NOUN
gujaf-188	123	11	work	work	NOUN
gujaf-188	123	12	will	will	AUX
gujaf-188	123	13	be	be	AUX
gujaf-188	123	14	presented	present	VERB
gujaf-188	123	15	.	.	PUNCT
gujaf-188	124	1	the	the	DET
gujaf-188	124	2	quality	quality	NOUN
gujaf-188	124	3	of	of	ADP
gujaf-188	124	4	reported	report	VERB
gujaf-188	124	5	earnings	earning	NOUN
gujaf-188	124	6	depends	depend	VERB
gujaf-188	124	7	on	on	ADP
gujaf-188	124	8	the	the	DET
gujaf-188	124	9	effectiveness	effectiveness	NOUN
gujaf-188	124	10	and	and	CCONJ
gujaf-188	124	11	guarantee	guarantee	NOUN
gujaf-188	124	12	of	of	ADP
gujaf-188	124	13	monitoring	monitor	VERB
gujaf-188	124	14	mechanisms	mechanism	NOUN
gujaf-188	124	15	,	,	PUNCT
gujaf-188	124	16	for	for	ADP
gujaf-188	124	17	instance	instance	NOUN
gujaf-188	124	18	,	,	PUNCT
gujaf-188	124	19	a	a	DET
gujaf-188	124	20	governance	governance	NOUN
gujaf-188	124	21	mechanism	mechanism	NOUN
gujaf-188	124	22	capable	capable	ADJ
gujaf-188	124	23	of	of	ADP
gujaf-188	124	24	efficiently	efficiently	ADV
gujaf-188	124	25	controlling	control	VERB
gujaf-188	124	26	the	the	DET
gujaf-188	124	27	process	process	NOUN
gujaf-188	124	28	of	of	ADP
gujaf-188	124	29	financial	financial	ADJ
gujaf-188	124	30	reporting	reporting	NOUN
gujaf-188	124	31	.	.	PUNCT
gujaf-188	125	1	galal	galal	PROPN
gujaf-188	125	2	,	,	PUNCT
gujaf-188	125	3	soliman	soliman	NOUN
gujaf-188	125	4	and	and	CCONJ
gujaf-188	125	5	bekheit	bekheit	NOUN
gujaf-188	125	6	(	(	PUNCT
gujaf-188	125	7	2022	2022	NUM
gujaf-188	125	8	)	)	PUNCT
gujaf-188	125	9	described	describe	VERB
gujaf-188	125	10	the	the	DET
gujaf-188	125	11	director	director	NOUN
gujaf-188	125	12	’s	’s	PART
gujaf-188	125	13	independence	independence	NOUN
gujaf-188	125	14	as	as	ADP
gujaf-188	125	15	the	the	DET
gujaf-188	125	16	core	core	ADJ
gujaf-188	125	17	corporate	corporate	ADJ
gujaf-188	125	18	governance	governance	NOUN
gujaf-188	125	19	aspect	aspect	NOUN
gujaf-188	125	20	that	that	PRON
gujaf-188	125	21	will	will	AUX
gujaf-188	125	22	undoubtedly	undoubtedly	ADV
gujaf-188	125	23	play	play	VERB
gujaf-188	125	24	a	a	DET
gujaf-188	125	25	key	key	ADJ
gujaf-188	125	26	role	role	NOUN
gujaf-188	125	27	in	in	ADP
gujaf-188	125	28	supervising	supervise	VERB
gujaf-188	125	29	firm	firm	NOUN
gujaf-188	125	30	’s	’s	PART
gujaf-188	125	31	financial	financial	ADJ
gujaf-188	125	32	reporting	reporting	NOUN
gujaf-188	125	33	process	process	NOUN
gujaf-188	125	34	and	and	CCONJ
gujaf-188	125	35	the	the	DET
gujaf-188	125	36	quality	quality	NOUN
gujaf-188	125	37	of	of	ADP
gujaf-188	125	38	reported	report	VERB
gujaf-188	125	39	earnings	earning	NOUN
gujaf-188	125	40	.	.	PUNCT
gujaf-188	126	1	strengthening	strengthen	VERB
gujaf-188	126	2	the	the	DET
gujaf-188	126	3	board	board	NOUN
gujaf-188	126	4	of	of	ADP
gujaf-188	126	5	directors	director	NOUN
gujaf-188	126	6	,	,	PUNCT
gujaf-188	126	7	such	such	ADJ
gujaf-188	126	8	as	as	ADP
gujaf-188	126	9	enhancing	enhance	VERB
gujaf-188	126	10	the	the	DET
gujaf-188	126	11	board	board	NOUN
gujaf-188	126	12	’s	’s	PART
gujaf-188	126	13	independence	independence	NOUN
gujaf-188	126	14	,	,	PUNCT
gujaf-188	126	15	improving	improve	VERB
gujaf-188	126	16	the	the	DET
gujaf-188	126	17	capabilities	capability	NOUN
gujaf-188	126	18	of	of	ADP
gujaf-188	126	19	detecting	detect	VERB
gujaf-188	126	20	problems	problem	NOUN
gujaf-188	126	21	in	in	ADP
gujaf-188	126	22	financial	financial	ADJ
gujaf-188	126	23	statements	statement	NOUN
gujaf-188	126	24	,	,	PUNCT
gujaf-188	126	25	and	and	CCONJ
gujaf-188	126	26	clarifying	clarify	VERB
gujaf-188	126	27	explicitly	explicitly	ADV
gujaf-188	126	28	directors	director	NOUN
gujaf-188	126	29	’	'	PUNCT
gujaf-188	126	30	responsibilities	responsibility	NOUN
gujaf-188	126	31	,	,	PUNCT
gujaf-188	126	32	is	be	AUX
gujaf-188	126	33	regarded	regard	VERB
gujaf-188	126	34	as	as	ADP
gujaf-188	126	35	a	a	DET
gujaf-188	126	36	way	way	NOUN
gujaf-188	126	37	to	to	PART
gujaf-188	126	38	effectively	effectively	ADV
gujaf-188	126	39	ameliorate	ameliorate	VERB
gujaf-188	126	40	the	the	DET
gujaf-188	126	41	corporate	corporate	ADJ
gujaf-188	126	42	governance	governance	NOUN
gujaf-188	126	43	actions	action	NOUN
gujaf-188	126	44	and	and	CCONJ
gujaf-188	126	45	the	the	DET
gujaf-188	126	46	quality	quality	NOUN
gujaf-188	126	47	of	of	ADP
gujaf-188	126	48	financial	financial	ADJ
gujaf-188	126	49	reporting	reporting	NOUN
gujaf-188	126	50	.	.	PUNCT
gujaf-188	127	1	this	this	DET
gujaf-188	127	2	idea	idea	NOUN
gujaf-188	127	3	has	have	AUX
gujaf-188	127	4	been	be	AUX
gujaf-188	127	5	increasingly	increasingly	ADV
gujaf-188	127	6	adopted	adopt	VERB
gujaf-188	127	7	in	in	ADP
gujaf-188	127	8	various	various	ADJ
gujaf-188	127	9	regulations	regulation	NOUN
gujaf-188	127	10	and	and	CCONJ
gujaf-188	127	11	rules	rule	NOUN
gujaf-188	127	12	made	make	VERB
gujaf-188	127	13	by	by	ADP
gujaf-188	127	14	concerning	concern	VERB
gujaf-188	127	15	professional	professional	ADJ
gujaf-188	127	16	associations	association	NOUN
gujaf-188	127	17	and	and	CCONJ
gujaf-188	127	18	regulatory	regulatory	ADJ
gujaf-188	127	19	bodies	body	NOUN
gujaf-188	127	20	.	.	PUNCT
gujaf-188	128	1	similarly	similarly	ADV
gujaf-188	128	2	consistent	consistent	ADJ
gujaf-188	128	3	with	with	ADP
gujaf-188	128	4	this	this	DET
gujaf-188	128	5	view	view	NOUN
gujaf-188	128	6	,	,	PUNCT
gujaf-188	128	7	kantudu	kantudu	NOUN
gujaf-188	128	8	and	and	CCONJ
gujaf-188	128	9	samaila	samaila	PROPN
gujaf-188	128	10	(	(	PUNCT
gujaf-188	128	11	2015	2015	NUM
gujaf-188	128	12	)	)	PUNCT
gujaf-188	128	13	and	and	CCONJ
gujaf-188	128	14	klien	klien	PROPN
gujaf-188	128	15	,	,	PUNCT
gujaf-188	128	16	(	(	PUNCT
gujaf-188	128	17	2002	2002	NUM
gujaf-188	128	18	)	)	PUNCT
gujaf-188	128	19	documented	document	VERB
gujaf-188	128	20	that	that	SCONJ
gujaf-188	128	21	financial	financial	ADJ
gujaf-188	128	22	report	report	NOUN
gujaf-188	128	23	tend	tend	VERB
gujaf-188	128	24	to	to	PART
gujaf-188	128	25	be	be	AUX
gujaf-188	128	26	more	more	ADV
gujaf-188	128	27	qualitative	qualitative	ADJ
gujaf-188	128	28	if	if	SCONJ
gujaf-188	128	29	there	there	PRON
gujaf-188	128	30	is	be	VERB
gujaf-188	128	31	high	high	ADJ
gujaf-188	128	32	proportion	proportion	NOUN
gujaf-188	128	33	of	of	ADP
gujaf-188	128	34	non	non	ADJ
gujaf-188	128	35	-	-	ADJ
gujaf-188	128	36	executive	executive	ADJ
gujaf-188	128	37	director	director	NOUN
gujaf-188	128	38	,	,	PUNCT
gujaf-188	128	39	meanwhile	meanwhile	ADV
gujaf-188	128	40	,	,	PUNCT
gujaf-188	128	41	a	a	DET
gujaf-188	128	42	structured	structured	ADJ
gujaf-188	128	43	board	board	NOUN
gujaf-188	128	44	that	that	PRON
gujaf-188	128	45	is	be	AUX
gujaf-188	128	46	more	more	ADV
gujaf-188	128	47	independent	independent	ADJ
gujaf-188	128	48	is	be	AUX
gujaf-188	128	49	highly	highly	ADV
gujaf-188	128	50	effective	effective	ADJ
gujaf-188	128	51	in	in	ADP
gujaf-188	128	52	financial	financial	ADJ
gujaf-188	128	53	reporting	reporting	NOUN
gujaf-188	128	54	process	process	NOUN
gujaf-188	128	55	.	.	PUNCT
gujaf-188	129	1	the	the	DET
gujaf-188	129	2	proportion	proportion	NOUN
gujaf-188	129	3	of	of	ADP
gujaf-188	129	4	non	non	ADJ
gujaf-188	129	5	-	-	ADJ
gujaf-188	129	6	executive	executive	ADJ
gujaf-188	129	7	directors	director	NOUN
gujaf-188	129	8	is	be	AUX
gujaf-188	129	9	greater	great	ADJ
gujaf-188	129	10	on	on	ADP
gujaf-188	129	11	the	the	DET
gujaf-188	129	12	firms	firm	NOUN
gujaf-188	129	13	governing	govern	VERB
gujaf-188	129	14	board	board	NOUN
gujaf-188	129	15	and	and	CCONJ
gujaf-188	129	16	an	an	DET
gujaf-188	129	17	independent	independent	ADJ
gujaf-188	129	18	audit	audit	NOUN
gujaf-188	129	19	committee	committee	NOUN
gujaf-188	129	20	may	may	AUX
gujaf-188	129	21	not	not	PART
gujaf-188	129	22	be	be	AUX
gujaf-188	129	23	sufficiently	sufficiently	ADV
gujaf-188	129	24	enough	enough	ADJ
gujaf-188	129	25	to	to	PART
gujaf-188	129	26	curtail	curtail	VERB
gujaf-188	129	27	opportunistic	opportunistic	ADJ
gujaf-188	129	28	earnings	earning	NOUN
gujaf-188	129	29	management	management	NOUN
gujaf-188	129	30	.	.	PUNCT
gujaf-188	130	1	because	because	SCONJ
gujaf-188	130	2	the	the	DET
gujaf-188	130	3	audit	audit	NOUN
gujaf-188	130	4	committee	committee	NOUN
gujaf-188	130	5	's	's	PART
gujaf-188	130	6	mere	mere	ADJ
gujaf-188	130	7	existence	existence	NOUN
gujaf-188	130	8	does	do	AUX
gujaf-188	130	9	not	not	PART
gujaf-188	130	10	ensure	ensure	VERB
gujaf-188	130	11	that	that	SCONJ
gujaf-188	130	12	it	it	PRON
gujaf-188	130	13	will	will	AUX
gujaf-188	130	14	serve	serve	VERB
gujaf-188	130	15	as	as	ADP
gujaf-188	130	16	an	an	DET
gujaf-188	130	17	effective	effective	ADJ
gujaf-188	130	18	monitoring	monitoring	NOUN
gujaf-188	130	19	body	body	NOUN
gujaf-188	130	20	,	,	PUNCT
gujaf-188	130	21	the	the	DET
gujaf-188	130	22	impact	impact	NOUN
gujaf-188	130	23	of	of	ADP
gujaf-188	130	24	its	its	PRON
gujaf-188	130	25	characteristics	characteristic	NOUN
gujaf-188	130	26	needs	need	VERB
gujaf-188	130	27	to	to	PART
gujaf-188	130	28	be	be	AUX
gujaf-188	130	29	given	give	VERB
gujaf-188	130	30	further	further	ADJ
gujaf-188	130	31	thought	thought	NOUN
gujaf-188	130	32	.	.	PUNCT
gujaf-188	131	1	as	as	ADP
gujaf-188	131	2	a	a	DET
gujaf-188	131	3	result	result	NOUN
gujaf-188	131	4	,	,	PUNCT
gujaf-188	131	5	corporate	corporate	ADJ
gujaf-188	131	6	governance	governance	NOUN
gujaf-188	131	7	standards	standard	NOUN
gujaf-188	131	8	establish	establish	VERB
gujaf-188	131	9	specific	specific	ADJ
gujaf-188	131	10	qualities	quality	NOUN
gujaf-188	131	11	for	for	ADP
gujaf-188	131	12	the	the	DET
gujaf-188	131	13	audit	audit	NOUN
gujaf-188	131	14	committee	committee	NOUN
gujaf-188	131	15	's	's	PART
gujaf-188	131	16	composition	composition	NOUN
gujaf-188	131	17	and	and	CCONJ
gujaf-188	131	18	structure	structure	NOUN
gujaf-188	131	19	in	in	ADP
gujaf-188	131	20	order	order	NOUN
gujaf-188	131	21	to	to	PART
gujaf-188	131	22	guarantee	guarantee	VERB
gujaf-188	131	23	its	its	PRON
gujaf-188	131	24	performance	performance	NOUN
gujaf-188	131	25	(	(	PUNCT
gujaf-188	131	26	akpomedayo	akpomedayo	PROPN
gujaf-188	131	27	&	&	CCONJ
gujaf-188	131	28	williamson	williamson	PROPN
gujaf-188	131	29	,	,	PUNCT
gujaf-188	131	30	2021	2021	NUM
gujaf-188	131	31	)	)	PUNCT
gujaf-188	131	32	.	.	PUNCT
gujaf-188	132	1	hence	hence	ADV
gujaf-188	132	2	,	,	PUNCT
gujaf-188	132	3	improved	improve	VERB
gujaf-188	132	4	gusau	gusau	ADJ
gujaf-188	132	5	journal	journal	NOUN
gujaf-188	132	6	of	of	ADP
gujaf-188	132	7	accounting	accounting	NOUN
gujaf-188	132	8	and	and	CCONJ
gujaf-188	132	9	finance	finance	NOUN
gujaf-188	132	10	,	,	PUNCT
gujaf-188	132	11	vol	vol	NOUN
gujaf-188	132	12	.	.	PROPN
gujaf-188	132	13	3	3	NUM
gujaf-188	132	14	,	,	PUNCT
gujaf-188	132	15	issue	issue	NOUN
gujaf-188	132	16	3	3	NUM
gujaf-188	132	17	,	,	PUNCT
gujaf-188	132	18	october	october	PROPN
gujaf-188	132	19	,	,	PUNCT
gujaf-188	132	20	2022	2022	NUM
gujaf-188	132	21	179	179	NUM
gujaf-188	132	22	audit	audit	NOUN
gujaf-188	132	23	quality	quality	NOUN
gujaf-188	132	24	has	have	VERB
gujaf-188	132	25	the	the	DET
gujaf-188	132	26	ability	ability	NOUN
gujaf-188	132	27	to	to	PART
gujaf-188	132	28	reduce	reduce	VERB
gujaf-188	132	29	reported	reported	ADJ
gujaf-188	132	30	profits	profit	NOUN
gujaf-188	132	31	uncertainty	uncertainty	NOUN
gujaf-188	132	32	by	by	ADP
gujaf-188	132	33	limiting	limit	VERB
gujaf-188	132	34	earnings	earning	NOUN
gujaf-188	132	35	management	management	NOUN
gujaf-188	132	36	.	.	PUNCT
gujaf-188	133	1	therefore	therefore	ADV
gujaf-188	133	2	,	,	PUNCT
gujaf-188	133	3	investors	investor	NOUN
gujaf-188	133	4	are	be	AUX
gujaf-188	133	5	better	well	ADJ
gujaf-188	133	6	able	able	ADJ
gujaf-188	133	7	to	to	PART
gujaf-188	133	8	identify	identify	VERB
gujaf-188	133	9	a	a	DET
gujaf-188	133	10	company	company	NOUN
gujaf-188	133	11	's	's	PART
gujaf-188	133	12	genuine	genuine	ADJ
gujaf-188	133	13	value	value	NOUN
gujaf-188	133	14	because	because	SCONJ
gujaf-188	133	15	earnings	earning	NOUN
gujaf-188	133	16	management	management	NOUN
gujaf-188	133	17	tactics	tactic	NOUN
gujaf-188	133	18	are	be	AUX
gujaf-188	133	19	regulated	regulate	VERB
gujaf-188	133	20	.	.	PUNCT
gujaf-188	134	1	lippolis	lippolis	PROPN
gujaf-188	134	2	and	and	CCONJ
gujaf-188	134	3	grimaldi	grimaldi	PROPN
gujaf-188	134	4	(	(	PUNCT
gujaf-188	134	5	2020	2020	NUM
gujaf-188	134	6	)	)	PUNCT
gujaf-188	134	7	aims	aim	VERB
gujaf-188	134	8	to	to	PART
gujaf-188	134	9	analyze	analyze	VERB
gujaf-188	134	10	the	the	DET
gujaf-188	134	11	relationship	relationship	NOUN
gujaf-188	134	12	between	between	ADP
gujaf-188	134	13	the	the	DET
gujaf-188	134	14	characteristics	characteristic	NOUN
gujaf-188	134	15	of	of	ADP
gujaf-188	134	16	the	the	DET
gujaf-188	134	17	board	board	NOUN
gujaf-188	134	18	of	of	ADP
gujaf-188	134	19	directors	director	NOUN
gujaf-188	134	20	(	(	PUNCT
gujaf-188	134	21	bod	bod	PROPN
gujaf-188	134	22	)	)	PUNCT
gujaf-188	134	23	and	and	CCONJ
gujaf-188	134	24	the	the	DET
gujaf-188	134	25	effectiveness	effectiveness	NOUN
gujaf-188	134	26	of	of	ADP
gujaf-188	134	27	the	the	DET
gujaf-188	134	28	monitoring	monitoring	NOUN
gujaf-188	134	29	of	of	ADP
gujaf-188	134	30	earnings	earning	NOUN
gujaf-188	134	31	manipulation	manipulation	NOUN
gujaf-188	134	32	activities	activity	NOUN
gujaf-188	134	33	in	in	ADP
gujaf-188	134	34	family	family	NOUN
gujaf-188	134	35	–	–	PUNCT
gujaf-188	134	36	controlled	control	VERB
gujaf-188	134	37	companies	company	NOUN
gujaf-188	134	38	in	in	ADP
gujaf-188	134	39	italy	italy	PROPN
gujaf-188	134	40	.	.	PUNCT
gujaf-188	135	1	in	in	ADP
gujaf-188	135	2	particular	particular	ADJ
gujaf-188	135	3	,	,	PUNCT
gujaf-188	135	4	specific	specific	ADJ
gujaf-188	135	5	hypotheses	hypothesis	NOUN
gujaf-188	135	6	relating	relate	VERB
gujaf-188	135	7	to	to	ADP
gujaf-188	135	8	the	the	DET
gujaf-188	135	9	link	link	NOUN
gujaf-188	135	10	between	between	ADP
gujaf-188	135	11	those	those	DET
gujaf-188	135	12	aspects	aspect	NOUN
gujaf-188	135	13	of	of	ADP
gujaf-188	135	14	the	the	DET
gujaf-188	135	15	board	board	NOUN
gujaf-188	135	16	,	,	PUNCT
gujaf-188	135	17	that	that	PRON
gujaf-188	135	18	substantiate	substantiate	VERB
gujaf-188	135	19	its	its	PRON
gujaf-188	135	20	independence	independence	NOUN
gujaf-188	135	21	,	,	PUNCT
gujaf-188	135	22	and	and	CCONJ
gujaf-188	135	23	earnings	earning	NOUN
gujaf-188	135	24	quality	quality	NOUN
gujaf-188	135	25	have	have	AUX
gujaf-188	135	26	been	be	AUX
gujaf-188	135	27	formulated	formulate	VERB
gujaf-188	135	28	to	to	PART
gujaf-188	135	29	verify	verify	VERB
gujaf-188	135	30	whether	whether	SCONJ
gujaf-188	135	31	the	the	DET
gujaf-188	135	32	mechanisms	mechanism	NOUN
gujaf-188	135	33	for	for	ADP
gujaf-188	135	34	monitoring	monitor	VERB
gujaf-188	135	35	management	management	NOUN
gujaf-188	135	36	activity	activity	NOUN
gujaf-188	135	37	are	be	AUX
gujaf-188	135	38	less	less	ADV
gujaf-188	135	39	effective	effective	ADJ
gujaf-188	135	40	in	in	ADP
gujaf-188	135	41	these	these	DET
gujaf-188	135	42	companies	company	NOUN
gujaf-188	135	43	.	.	PUNCT
gujaf-188	136	1	this	this	DET
gujaf-188	136	2	study	study	NOUN
gujaf-188	136	3	applies	apply	VERB
gujaf-188	136	4	a	a	DET
gujaf-188	136	5	univariate	univariate	ADJ
gujaf-188	136	6	and	and	CCONJ
gujaf-188	136	7	multivariate	multivariate	NOUN
gujaf-188	136	8	methods	method	NOUN
gujaf-188	136	9	on	on	ADP
gujaf-188	136	10	a	a	DET
gujaf-188	136	11	sample	sample	NOUN
gujaf-188	136	12	of	of	ADP
gujaf-188	136	13	italian	italian	ADJ
gujaf-188	136	14	listed	list	VERB
gujaf-188	136	15	company	company	NOUN
gujaf-188	136	16	over	over	ADP
gujaf-188	136	17	the	the	DET
gujaf-188	136	18	period	period	NOUN
gujaf-188	136	19	2014	2014	NUM
gujaf-188	136	20	2016	2016	NUM
gujaf-188	136	21	.	.	PUNCT
gujaf-188	137	1	earnings	earning	NOUN
gujaf-188	137	2	management	management	NOUN
gujaf-188	137	3	is	be	AUX
gujaf-188	137	4	defined	define	VERB
gujaf-188	137	5	by	by	ADP
gujaf-188	137	6	the	the	DET
gujaf-188	137	7	proxy	proxy	NOUN
gujaf-188	137	8	of	of	ADP
gujaf-188	137	9	abnormal	abnormal	ADJ
gujaf-188	137	10	working	working	NOUN
gujaf-188	137	11	capital	capital	NOUN
gujaf-188	137	12	accrual	accrual	ADJ
gujaf-188	137	13	(	(	PUNCT
gujaf-188	137	14	awca	awca	NOUN
gujaf-188	137	15	)	)	PUNCT
gujaf-188	137	16	estimed	estime	VERB
gujaf-188	137	17	model	model	NOUN
gujaf-188	137	18	according	accord	VERB
gujaf-188	137	19	to	to	PART
gujaf-188	137	20	defond	defond	VERB
gujaf-188	137	21	and	and	CCONJ
gujaf-188	137	22	park	park	NOUN
gujaf-188	137	23	(	(	PUNCT
gujaf-188	137	24	2001	2001	NUM
gujaf-188	137	25	)	)	PUNCT
gujaf-188	137	26	.	.	PUNCT
gujaf-188	138	1	proxies	proxy	NOUN
gujaf-188	138	2	for	for	ADP
gujaf-188	138	3	corporate	corporate	ADJ
gujaf-188	138	4	governance	governance	NOUN
gujaf-188	138	5	mechanism	mechanism	NOUN
gujaf-188	138	6	are	be	AUX
gujaf-188	138	7	the	the	DET
gujaf-188	138	8	board	board	NOUN
gujaf-188	138	9	size	size	NOUN
gujaf-188	138	10	,	,	PUNCT
gujaf-188	138	11	the	the	DET
gujaf-188	138	12	level	level	NOUN
gujaf-188	138	13	of	of	ADP
gujaf-188	138	14	board	board	NOUN
gujaf-188	138	15	independence	independence	NOUN
gujaf-188	138	16	,	,	PUNCT
gujaf-188	138	17	the	the	DET
gujaf-188	138	18	ceo	ceo	NOUN
gujaf-188	138	19	non	non	NOUN
gujaf-188	138	20	-	-	NOUN
gujaf-188	138	21	duality	duality	NOUN
gujaf-188	138	22	and	and	CCONJ
gujaf-188	138	23	the	the	DET
gujaf-188	138	24	interaction	interaction	NOUN
gujaf-188	138	25	between	between	ADP
gujaf-188	138	26	the	the	DET
gujaf-188	138	27	last	last	ADJ
gujaf-188	138	28	two	two	NUM
gujaf-188	138	29	variables	variable	NOUN
gujaf-188	138	30	.	.	PUNCT
gujaf-188	139	1	the	the	DET
gujaf-188	139	2	research	research	NOUN
gujaf-188	139	3	shows	show	VERB
gujaf-188	139	4	that	that	SCONJ
gujaf-188	139	5	independent	independent	ADJ
gujaf-188	139	6	directors	director	NOUN
gujaf-188	139	7	are	be	AUX
gujaf-188	139	8	not	not	PART
gujaf-188	139	9	,	,	PUNCT
gujaf-188	139	10	as	as	ADP
gujaf-188	139	11	in	in	ADP
gujaf-188	139	12	other	other	ADJ
gujaf-188	139	13	contexts	contexts	NOUN
gujaf-188	139	14	,	,	PUNCT
gujaf-188	139	15	a	a	DET
gujaf-188	139	16	factor	factor	NOUN
gujaf-188	139	17	that	that	PRON
gujaf-188	139	18	contributes	contribute	VERB
gujaf-188	139	19	to	to	ADP
gujaf-188	139	20	earnings	earning	NOUN
gujaf-188	139	21	quality	quality	NOUN
gujaf-188	139	22	,	,	PUNCT
gujaf-188	139	23	in	in	ADP
gujaf-188	139	24	the	the	DET
gujaf-188	139	25	same	same	ADJ
gujaf-188	139	26	way	way	NOUN
gujaf-188	139	27	that	that	PRON
gujaf-188	139	28	the	the	DET
gujaf-188	139	29	separation	separation	NOUN
gujaf-188	139	30	of	of	ADP
gujaf-188	139	31	the	the	DET
gujaf-188	139	32	offices	office	NOUN
gujaf-188	139	33	of	of	ADP
gujaf-188	139	34	chairman	chairman	NOUN
gujaf-188	139	35	of	of	ADP
gujaf-188	139	36	the	the	DET
gujaf-188	139	37	board	board	NOUN
gujaf-188	139	38	of	of	ADP
gujaf-188	139	39	directors	director	NOUN
gujaf-188	139	40	and	and	CCONJ
gujaf-188	139	41	chief	chief	ADJ
gujaf-188	139	42	executive	executive	ADJ
gujaf-188	139	43	officer	officer	NOUN
gujaf-188	139	44	(	(	PUNCT
gujaf-188	139	45	ceo	ceo	NOUN
gujaf-188	139	46	)	)	PUNCT
gujaf-188	139	47	does	do	AUX
gujaf-188	139	48	not	not	PART
gujaf-188	139	49	appear	appear	VERB
gujaf-188	139	50	to	to	PART
gujaf-188	139	51	be	be	AUX
gujaf-188	139	52	relevant	relevant	ADJ
gujaf-188	139	53	to	to	ADP
gujaf-188	139	54	this	this	DET
gujaf-188	139	55	end	end	NOUN
gujaf-188	139	56	.	.	PUNCT
gujaf-188	140	1	in	in	ADP
gujaf-188	140	2	the	the	DET
gujaf-188	140	3	study	study	NOUN
gujaf-188	140	4	of	of	ADP
gujaf-188	140	5	akpomedayo	akpomedayo	PROPN
gujaf-188	140	6	and	and	CCONJ
gujaf-188	140	7	williamson	williamson	PROPN
gujaf-188	140	8	,	,	PUNCT
gujaf-188	140	9	the	the	DET
gujaf-188	140	10	researchers	researcher	NOUN
gujaf-188	140	11	examine	examine	VERB
gujaf-188	140	12	the	the	DET
gujaf-188	140	13	relationship	relationship	NOUN
gujaf-188	140	14	between	between	ADP
gujaf-188	140	15	board	board	NOUN
gujaf-188	140	16	independence	independence	NOUN
gujaf-188	140	17	and	and	CCONJ
gujaf-188	140	18	earnings	earning	NOUN
gujaf-188	140	19	management	management	NOUN
gujaf-188	140	20	of	of	ADP
gujaf-188	140	21	listed	list	VERB
gujaf-188	140	22	healthcare	healthcare	NOUN
gujaf-188	140	23	firms	firm	NOUN
gujaf-188	140	24	in	in	ADP
gujaf-188	140	25	nigeria	nigeria	PROPN
gujaf-188	140	26	.	.	PUNCT
gujaf-188	141	1	using	use	VERB
gujaf-188	141	2	convenience	convenience	NOUN
gujaf-188	141	3	sampling	sampling	NOUN
gujaf-188	141	4	,	,	PUNCT
gujaf-188	141	5	a	a	DET
gujaf-188	141	6	panel	panel	NOUN
gujaf-188	141	7	data	datum	NOUN
gujaf-188	141	8	from	from	ADP
gujaf-188	141	9	eleven	eleven	NUM
gujaf-188	141	10	(	(	PUNCT
gujaf-188	141	11	11	11	NUM
gujaf-188	141	12	)	)	PUNCT
gujaf-188	141	13	healthcare	healthcare	NOUN
gujaf-188	141	14	companies	company	NOUN
gujaf-188	141	15	that	that	PRON
gujaf-188	141	16	are	be	AUX
gujaf-188	141	17	listed	list	VERB
gujaf-188	141	18	on	on	ADP
gujaf-188	141	19	the	the	DET
gujaf-188	141	20	nigerian	nigerian	ADJ
gujaf-188	141	21	stock	stock	NOUN
gujaf-188	141	22	exchange	exchange	NOUN
gujaf-188	141	23	were	be	AUX
gujaf-188	141	24	collected	collect	VERB
gujaf-188	141	25	from	from	ADP
gujaf-188	141	26	2012	2012	NUM
gujaf-188	141	27	to	to	ADP
gujaf-188	141	28	2019	2019	NUM
gujaf-188	141	29	.	.	PUNCT
gujaf-188	142	1	inferential	inferential	ADJ
gujaf-188	142	2	analyses	analysis	NOUN
gujaf-188	142	3	were	be	AUX
gujaf-188	142	4	done	do	VERB
gujaf-188	142	5	using	use	VERB
gujaf-188	142	6	ordinary	ordinary	ADJ
gujaf-188	142	7	least	least	ADJ
gujaf-188	142	8	square	square	ADJ
gujaf-188	142	9	and	and	CCONJ
gujaf-188	142	10	logit	logit	VERB
gujaf-188	142	11	regression	regression	NOUN
gujaf-188	142	12	techniques	technique	NOUN
gujaf-188	142	13	based	base	VERB
gujaf-188	142	14	on	on	ADP
gujaf-188	142	15	5	5	NUM
gujaf-188	142	16	%	%	NOUN
gujaf-188	142	17	level	level	NOUN
gujaf-188	142	18	of	of	ADP
gujaf-188	142	19	significance	significance	NOUN
gujaf-188	142	20	.	.	PUNCT
gujaf-188	143	1	earnings	earning	NOUN
gujaf-188	143	2	management	management	NOUN
gujaf-188	143	3	was	be	AUX
gujaf-188	143	4	operationalized	operationalize	VERB
gujaf-188	143	5	with	with	ADP
gujaf-188	143	6	earnings	earning	NOUN
gujaf-188	143	7	restatement	restatement	NOUN
gujaf-188	143	8	and	and	CCONJ
gujaf-188	143	9	discretionary	discretionary	ADJ
gujaf-188	143	10	accruals	accrual	NOUN
gujaf-188	143	11	.	.	PUNCT
gujaf-188	144	1	on	on	ADP
gujaf-188	144	2	the	the	DET
gujaf-188	144	3	final	final	ADJ
gujaf-188	144	4	analysis	analysis	NOUN
gujaf-188	144	5	,	,	PUNCT
gujaf-188	144	6	it	it	PRON
gujaf-188	144	7	was	be	AUX
gujaf-188	144	8	found	find	VERB
gujaf-188	144	9	that	that	SCONJ
gujaf-188	144	10	board	board	NOUN
gujaf-188	144	11	independence	independence	NOUN
gujaf-188	144	12	was	be	AUX
gujaf-188	144	13	negatively	negatively	ADV
gujaf-188	144	14	and	and	CCONJ
gujaf-188	144	15	significantly	significantly	ADV
gujaf-188	144	16	related	relate	VERB
gujaf-188	144	17	to	to	ADP
gujaf-188	144	18	both	both	DET
gujaf-188	144	19	earnings	earning	NOUN
gujaf-188	144	20	restatement	restatement	NOUN
gujaf-188	144	21	and	and	CCONJ
gujaf-188	144	22	discretionary	discretionary	ADJ
gujaf-188	144	23	accruals	accrual	NOUN
gujaf-188	144	24	.	.	PUNCT
gujaf-188	145	1	therefore	therefore	ADV
gujaf-188	145	2	,	,	PUNCT
gujaf-188	145	3	on	on	ADP
gujaf-188	145	4	the	the	DET
gujaf-188	145	5	basis	basis	NOUN
gujaf-188	145	6	of	of	ADP
gujaf-188	145	7	the	the	DET
gujaf-188	145	8	results	result	NOUN
gujaf-188	145	9	obtained	obtain	VERB
gujaf-188	145	10	,	,	PUNCT
gujaf-188	145	11	the	the	DET
gujaf-188	145	12	study	study	NOUN
gujaf-188	145	13	came	come	VERB
gujaf-188	145	14	to	to	ADP
gujaf-188	145	15	the	the	DET
gujaf-188	145	16	conclusion	conclusion	NOUN
gujaf-188	145	17	that	that	PRON
gujaf-188	145	18	is	be	AUX
gujaf-188	145	19	consistent	consistent	ADJ
gujaf-188	145	20	with	with	ADP
gujaf-188	145	21	independent	independent	ADJ
gujaf-188	145	22	directors	director	NOUN
gujaf-188	145	23	having	have	VERB
gujaf-188	145	24	strong	strong	ADJ
gujaf-188	145	25	incentives	incentive	NOUN
gujaf-188	145	26	to	to	PART
gujaf-188	145	27	curb	curb	VERB
gujaf-188	145	28	earnings	earning	NOUN
gujaf-188	145	29	management	management	NOUN
gujaf-188	145	30	tendencies	tendency	NOUN
gujaf-188	145	31	.	.	PUNCT
gujaf-188	146	1	it	it	PRON
gujaf-188	146	2	is	be	AUX
gujaf-188	146	3	therefore	therefore	ADV
gujaf-188	146	4	recommended	recommend	VERB
gujaf-188	146	5	that	that	SCONJ
gujaf-188	146	6	listed	list	VERB
gujaf-188	146	7	healthcare	healthcare	NOUN
gujaf-188	146	8	companies	company	NOUN
gujaf-188	146	9	should	should	AUX
gujaf-188	146	10	ensure	ensure	VERB
gujaf-188	146	11	adequate	adequate	ADJ
gujaf-188	146	12	and	and	CCONJ
gujaf-188	146	13	reward	reward	VERB
gujaf-188	146	14	remuneration	remuneration	NOUN
gujaf-188	146	15	package	package	NOUN
gujaf-188	146	16	to	to	PART
gujaf-188	146	17	attract	attract	VERB
gujaf-188	146	18	and	and	CCONJ
gujaf-188	146	19	retain	retain	VERB
gujaf-188	146	20	industry	industry	NOUN
gujaf-188	146	21	experienced	experience	VERB
gujaf-188	146	22	independent	independent	ADJ
gujaf-188	146	23	professionals	professional	NOUN
gujaf-188	146	24	to	to	PART
gujaf-188	146	25	serve	serve	VERB
gujaf-188	146	26	on	on	ADP
gujaf-188	146	27	their	their	PRON
gujaf-188	146	28	boards	board	NOUN
gujaf-188	146	29	.	.	PUNCT
gujaf-188	147	1	ejeagbasi	ejeagbasi	NOUN
gujaf-188	147	2	et	et	PROPN
gujaf-188	147	3	al	al	PROPN
gujaf-188	147	4	.	.	PROPN
gujaf-188	147	5	,	,	PUNCT
gujaf-188	147	6	(	(	PUNCT
gujaf-188	147	7	2015	2015	NUM
gujaf-188	147	8	)	)	PUNCT
gujaf-188	147	9	used	use	VERB
gujaf-188	147	10	11	11	NUM
gujaf-188	147	11	nigerian	nigerian	ADJ
gujaf-188	147	12	deposit	deposit	NOUN
gujaf-188	147	13	money	money	NOUN
gujaf-188	147	14	banks	bank	NOUN
gujaf-188	147	15	as	as	ADP
gujaf-188	147	16	sample	sample	NOUN
gujaf-188	147	17	with	with	ADP
gujaf-188	147	18	77	77	NUM
gujaf-188	147	19	firm	firm	ADJ
gujaf-188	147	20	-	-	PUNCT
gujaf-188	147	21	year	year	NOUN
gujaf-188	147	22	observations	observation	NOUN
gujaf-188	147	23	,	,	PUNCT
gujaf-188	147	24	covering	cover	VERB
gujaf-188	147	25	the	the	DET
gujaf-188	147	26	periods	period	NOUN
gujaf-188	147	27	2007	2007	NUM
gujaf-188	147	28	-	-	SYM
gujaf-188	147	29	20014	20014	NUM
gujaf-188	147	30	to	to	PART
gujaf-188	147	31	examine	examine	VERB
gujaf-188	147	32	the	the	DET
gujaf-188	147	33	relationship	relationship	NOUN
gujaf-188	147	34	between	between	ADP
gujaf-188	147	35	the	the	DET
gujaf-188	147	36	qualities	quality	NOUN
gujaf-188	147	37	of	of	ADP
gujaf-188	147	38	audit	audit	NOUN
gujaf-188	147	39	report	report	NOUN
gujaf-188	147	40	and	and	CCONJ
gujaf-188	147	41	corporate	corporate	ADJ
gujaf-188	147	42	governance	governance	NOUN
gujaf-188	147	43	.	.	PUNCT
gujaf-188	148	1	their	their	PRON
gujaf-188	148	2	result	result	NOUN
gujaf-188	148	3	suggests	suggest	VERB
gujaf-188	148	4	that	that	SCONJ
gujaf-188	148	5	while	while	SCONJ
gujaf-188	148	6	board	board	NOUN
gujaf-188	148	7	compositions	composition	NOUN
gujaf-188	148	8	have	have	VERB
gujaf-188	148	9	negative	negative	ADJ
gujaf-188	148	10	and	and	CCONJ
gujaf-188	148	11	insignificant	insignificant	ADJ
gujaf-188	148	12	relationships	relationship	NOUN
gujaf-188	148	13	with	with	ADP
gujaf-188	148	14	audit	audit	NOUN
gujaf-188	148	15	quality	quality	NOUN
gujaf-188	148	16	,	,	PUNCT
gujaf-188	148	17	separation	separation	NOUN
gujaf-188	148	18	of	of	ADP
gujaf-188	148	19	the	the	DET
gujaf-188	148	20	roles	role	NOUN
gujaf-188	148	21	of	of	ADP
gujaf-188	148	22	the	the	DET
gujaf-188	148	23	ceo	ceo	NOUN
gujaf-188	148	24	from	from	ADP
gujaf-188	148	25	that	that	PRON
gujaf-188	148	26	of	of	ADP
gujaf-188	148	27	the	the	DET
gujaf-188	148	28	gusau	gusau	ADJ
gujaf-188	148	29	journal	journal	NOUN
gujaf-188	148	30	of	of	ADP
gujaf-188	148	31	accounting	accounting	NOUN
gujaf-188	148	32	and	and	CCONJ
gujaf-188	148	33	finance	finance	NOUN
gujaf-188	148	34	,	,	PUNCT
gujaf-188	148	35	vol	vol	NOUN
gujaf-188	148	36	.	.	PROPN
gujaf-188	148	37	3	3	NUM
gujaf-188	148	38	,	,	PUNCT
gujaf-188	148	39	issue	issue	NOUN
gujaf-188	148	40	3	3	NUM
gujaf-188	148	41	,	,	PUNCT
gujaf-188	148	42	october	october	PROPN
gujaf-188	148	43	,	,	PUNCT
gujaf-188	148	44	2022	2022	NUM
gujaf-188	148	45	180	180	NUM
gujaf-188	148	46	chairman	chairman	NOUN
gujaf-188	148	47	of	of	ADP
gujaf-188	148	48	the	the	DET
gujaf-188	148	49	board	board	NOUN
gujaf-188	148	50	,	,	PUNCT
gujaf-188	148	51	board	board	NOUN
gujaf-188	148	52	size	size	NOUN
gujaf-188	148	53	,	,	PUNCT
gujaf-188	148	54	and	and	CCONJ
gujaf-188	148	55	compositions	composition	NOUN
gujaf-188	148	56	of	of	ADP
gujaf-188	148	57	the	the	DET
gujaf-188	148	58	audit	audit	NOUN
gujaf-188	148	59	committee	committee	NOUN
gujaf-188	148	60	have	have	VERB
gujaf-188	148	61	a	a	DET
gujaf-188	148	62	positive	positive	ADJ
gujaf-188	148	63	and	and	CCONJ
gujaf-188	148	64	significant	significant	ADJ
gujaf-188	148	65	relationship	relationship	NOUN
gujaf-188	148	66	with	with	ADP
gujaf-188	148	67	audit	audit	NOUN
gujaf-188	148	68	quality	quality	NOUN
gujaf-188	148	69	.	.	PUNCT
gujaf-188	149	1	furthermore	furthermore	ADV
gujaf-188	149	2	,	,	PUNCT
gujaf-188	149	3	in	in	ADP
gujaf-188	149	4	another	another	DET
gujaf-188	149	5	research	research	NOUN
gujaf-188	149	6	by	by	ADP
gujaf-188	149	7	james	james	PROPN
gujaf-188	149	8	&	&	CCONJ
gujaf-188	149	9	izien	izien	PROPN
gujaf-188	149	10	,	,	PUNCT
gujaf-188	149	11	(	(	PUNCT
gujaf-188	149	12	2014	2014	NUM
gujaf-188	149	13	)	)	PUNCT
gujaf-188	149	14	,	,	PUNCT
gujaf-188	149	15	the	the	DET
gujaf-188	149	16	findings	finding	NOUN
gujaf-188	149	17	show	show	VERB
gujaf-188	149	18	that	that	SCONJ
gujaf-188	149	19	a	a	DET
gujaf-188	149	20	corporate	corporate	ADJ
gujaf-188	149	21	board	board	NOUN
gujaf-188	149	22	and	and	CCONJ
gujaf-188	149	23	audit	audit	NOUN
gujaf-188	149	24	characteristic	characteristic	NOUN
gujaf-188	149	25	has	have	VERB
gujaf-188	149	26	a	a	DET
gujaf-188	149	27	positive	positive	ADJ
gujaf-188	149	28	but	but	CCONJ
gujaf-188	149	29	insignificant	insignificant	ADJ
gujaf-188	149	30	relationship	relationship	NOUN
gujaf-188	149	31	with	with	ADP
gujaf-188	149	32	audit	audit	NOUN
gujaf-188	149	33	quality	quality	NOUN
gujaf-188	149	34	.	.	PUNCT
gujaf-188	150	1	however	however	ADV
gujaf-188	150	2	,	,	PUNCT
gujaf-188	150	3	the	the	DET
gujaf-188	150	4	study	study	NOUN
gujaf-188	150	5	concludes	conclude	VERB
gujaf-188	150	6	that	that	SCONJ
gujaf-188	150	7	effective	effective	ADJ
gujaf-188	150	8	corporate	corporate	ADJ
gujaf-188	150	9	governance	governance	NOUN
gujaf-188	150	10	arises	arise	VERB
gujaf-188	150	11	out	out	ADP
gujaf-188	150	12	of	of	ADP
gujaf-188	150	13	responsible	responsible	ADJ
gujaf-188	150	14	and	and	CCONJ
gujaf-188	150	15	simultaneous	simultaneous	ADJ
gujaf-188	150	16	vigilant	vigilant	ADJ
gujaf-188	150	17	actions	action	NOUN
gujaf-188	150	18	by	by	ADP
gujaf-188	150	19	the	the	DET
gujaf-188	150	20	managers	manager	NOUN
gujaf-188	150	21	,	,	PUNCT
gujaf-188	150	22	the	the	DET
gujaf-188	150	23	board	board	NOUN
gujaf-188	150	24	of	of	ADP
gujaf-188	150	25	directors	director	NOUN
gujaf-188	150	26	,	,	PUNCT
gujaf-188	150	27	shareholders	shareholder	NOUN
gujaf-188	150	28	and	and	CCONJ
gujaf-188	150	29	auditor	auditor	NOUN
gujaf-188	150	30	’s	’s	PART
gujaf-188	150	31	effectiveness	effectiveness	NOUN
gujaf-188	150	32	.	.	PUNCT
gujaf-188	151	1	a	a	DET
gujaf-188	151	2	research	research	NOUN
gujaf-188	151	3	by	by	ADP
gujaf-188	151	4	al	al	PROPN
gujaf-188	151	5	-	-	PUNCT
gujaf-188	151	6	ajmi	ajmi	PROPN
gujaf-188	151	7	,	,	PUNCT
gujaf-188	151	8	(	(	PUNCT
gujaf-188	151	9	2009	2009	NUM
gujaf-188	151	10	)	)	PUNCT
gujaf-188	151	11	documented	document	VERB
gujaf-188	151	12	the	the	DET
gujaf-188	151	13	perceptions	perception	NOUN
gujaf-188	151	14	of	of	ADP
gujaf-188	151	15	credit	credit	NOUN
gujaf-188	151	16	and	and	CCONJ
gujaf-188	151	17	financial	financial	ADJ
gujaf-188	151	18	analysts	analyst	NOUN
gujaf-188	151	19	with	with	ADP
gujaf-188	151	20	regard	regard	NOUN
gujaf-188	151	21	to	to	ADP
gujaf-188	151	22	the	the	DET
gujaf-188	151	23	relationship	relationship	NOUN
gujaf-188	151	24	between	between	ADP
gujaf-188	151	25	the	the	DET
gujaf-188	151	26	effectiveness	effectiveness	NOUN
gujaf-188	151	27	of	of	ADP
gujaf-188	151	28	audit	audit	NOUN
gujaf-188	151	29	committee	committee	NOUN
gujaf-188	151	30	,	,	PUNCT
gujaf-188	151	31	size	size	NOUN
gujaf-188	151	32	of	of	ADP
gujaf-188	151	33	the	the	DET
gujaf-188	151	34	auditing	auditing	NOUN
gujaf-188	151	35	firm	firm	NOUN
gujaf-188	151	36	and	and	CCONJ
gujaf-188	151	37	audit	audit	NOUN
gujaf-188	151	38	quality	quality	NOUN
gujaf-188	151	39	in	in	ADP
gujaf-188	151	40	the	the	DET
gujaf-188	151	41	context	context	NOUN
gujaf-188	151	42	of	of	ADP
gujaf-188	151	43	bahrain	bahrain	NOUN
gujaf-188	151	44	,	,	PUNCT
gujaf-188	151	45	which	which	PRON
gujaf-188	151	46	is	be	AUX
gujaf-188	151	47	characterized	characterize	VERB
gujaf-188	151	48	by	by	ADP
gujaf-188	151	49	a	a	DET
gujaf-188	151	50	developed	develop	VERB
gujaf-188	151	51	financial	financial	ADJ
gujaf-188	151	52	sector	sector	NOUN
gujaf-188	151	53	,	,	PUNCT
gujaf-188	151	54	low	low	ADJ
gujaf-188	151	55	-	-	PUNCT
gujaf-188	151	56	liquidity	liquidity	NOUN
gujaf-188	151	57	stock	stock	NOUN
gujaf-188	151	58	market	market	NOUN
gujaf-188	151	59	,	,	PUNCT
gujaf-188	151	60	low	low	ADJ
gujaf-188	151	61	turnover	turnover	NOUN
gujaf-188	151	62	in	in	ADP
gujaf-188	151	63	board	board	NOUN
gujaf-188	151	64	of	of	ADP
gujaf-188	151	65	directors	director	NOUN
gujaf-188	151	66	of	of	ADP
gujaf-188	151	67	listed	list	VERB
gujaf-188	151	68	firms	firm	NOUN
gujaf-188	151	69	,	,	PUNCT
gujaf-188	151	70	an	an	DET
gujaf-188	151	71	inactive	inactive	ADJ
gujaf-188	151	72	merger	merger	NOUN
gujaf-188	151	73	and	and	CCONJ
gujaf-188	151	74	acquisitions	acquisition	NOUN
gujaf-188	151	75	market	market	NOUN
gujaf-188	151	76	and	and	CCONJ
gujaf-188	151	77	almost	almost	ADV
gujaf-188	151	78	non	non	ADJ
gujaf-188	151	79	-	-	ADJ
gujaf-188	151	80	extent	extent	ADJ
gujaf-188	151	81	litigation	litigation	NOUN
gujaf-188	151	82	.	.	PUNCT
gujaf-188	152	1	a	a	DET
gujaf-188	152	2	survey	survey	NOUN
gujaf-188	152	3	of	of	ADP
gujaf-188	152	4	300	300	NUM
gujaf-188	152	5	credit	credit	NOUN
gujaf-188	152	6	and	and	CCONJ
gujaf-188	152	7	financial	financial	ADJ
gujaf-188	152	8	analysts	analyst	NOUN
gujaf-188	152	9	shows	show	VERB
gujaf-188	152	10	that	that	SCONJ
gujaf-188	152	11	analysts	analyst	NOUN
gujaf-188	152	12	considered	consider	VERB
gujaf-188	152	13	auditors	auditor	NOUN
gujaf-188	152	14	'	'	PART
gujaf-188	152	15	opinion	opinion	NOUN
gujaf-188	152	16	useful	useful	ADJ
gujaf-188	152	17	.	.	PUNCT
gujaf-188	153	1	both	both	PRON
gujaf-188	153	2	credit	credit	NOUN
gujaf-188	153	3	and	and	CCONJ
gujaf-188	153	4	financial	financial	ADJ
gujaf-188	153	5	analysts	analyst	NOUN
gujaf-188	153	6	see	see	VERB
gujaf-188	153	7	the	the	DET
gujaf-188	153	8	credibility	credibility	NOUN
gujaf-188	153	9	of	of	ADP
gujaf-188	153	10	financial	financial	ADJ
gujaf-188	153	11	statements	statement	NOUN
gujaf-188	153	12	to	to	PART
gujaf-188	153	13	be	be	AUX
gujaf-188	153	14	a	a	DET
gujaf-188	153	15	function	function	NOUN
gujaf-188	153	16	of	of	ADP
gujaf-188	153	17	the	the	DET
gujaf-188	153	18	size	size	NOUN
gujaf-188	153	19	of	of	ADP
gujaf-188	153	20	the	the	DET
gujaf-188	153	21	auditing	auditing	NOUN
gujaf-188	153	22	firm	firm	NOUN
gujaf-188	153	23	.	.	PUNCT
gujaf-188	154	1	both	both	DET
gujaf-188	154	2	groups	group	NOUN
gujaf-188	154	3	assume	assume	VERB
gujaf-188	154	4	that	that	SCONJ
gujaf-188	154	5	the	the	DET
gujaf-188	154	6	characteristics	characteristic	NOUN
gujaf-188	154	7	of	of	ADP
gujaf-188	154	8	big	big	ADJ
gujaf-188	154	9	-	-	PUNCT
gujaf-188	154	10	four	four	NUM
gujaf-188	154	11	firm	firm	NOUN
gujaf-188	154	12	’s	’	VERB
gujaf-188	154	13	allow	allow	VERB
gujaf-188	154	14	them	they	PRON
gujaf-188	154	15	to	to	PART
gujaf-188	154	16	produce	produce	VERB
gujaf-188	154	17	better	well	ADJ
gujaf-188	154	18	-	-	PUNCT
gujaf-188	154	19	quality	quality	NOUN
gujaf-188	154	20	reports	report	NOUN
gujaf-188	154	21	than	than	ADP
gujaf-188	154	22	non	non	ADJ
gujaf-188	154	23	-	-	ADJ
gujaf-188	154	24	big	big	ADJ
gujaf-188	154	25	firms	firm	NOUN
gujaf-188	154	26	.	.	PUNCT
gujaf-188	155	1	audit	audit	NOUN
gujaf-188	155	2	committee	committee	NOUN
gujaf-188	155	3	was	be	AUX
gujaf-188	155	4	found	find	VERB
gujaf-188	155	5	to	to	PART
gujaf-188	155	6	affect	affect	VERB
gujaf-188	155	7	earnings	earning	NOUN
gujaf-188	155	8	quality	quality	NOUN
gujaf-188	155	9	and	and	CCONJ
gujaf-188	155	10	hence	hence	ADV
gujaf-188	155	11	impair	impair	VERB
gujaf-188	155	12	financial	financial	ADJ
gujaf-188	155	13	report	report	NOUN
gujaf-188	155	14	quality	quality	NOUN
gujaf-188	155	15	,	,	PUNCT
gujaf-188	155	16	likewise	likewise	ADV
gujaf-188	155	17	effective	effective	ADJ
gujaf-188	155	18	audit	audit	NOUN
gujaf-188	155	19	committee	committee	NOUN
gujaf-188	155	20	improve	improve	VERB
gujaf-188	155	21	the	the	DET
gujaf-188	155	22	quality	quality	NOUN
gujaf-188	155	23	of	of	ADP
gujaf-188	155	24	auditors	auditor	NOUN
gujaf-188	155	25	reports	report	NOUN
gujaf-188	155	26	and	and	CCONJ
gujaf-188	155	27	financial	financial	ADJ
gujaf-188	155	28	analyst	analyst	NOUN
gujaf-188	155	29	perceive	perceive	ADJ
gujaf-188	155	30	financial	financial	ADJ
gujaf-188	155	31	report	report	NOUN
gujaf-188	155	32	to	to	PART
gujaf-188	155	33	be	be	AUX
gujaf-188	155	34	more	more	ADV
gujaf-188	155	35	credible	credible	ADJ
gujaf-188	155	36	.	.	PUNCT
gujaf-188	156	1	in	in	ADP
gujaf-188	156	2	a	a	DET
gujaf-188	156	3	paper	paper	NOUN
gujaf-188	156	4	by	by	ADP
gujaf-188	156	5	felo	felo	NOUN
gujaf-188	156	6	,	,	PUNCT
gujaf-188	156	7	krishnamurthy	krishnamurthy	PROPN
gujaf-188	156	8	and	and	CCONJ
gujaf-188	156	9	solieri	solieri	PROPN
gujaf-188	156	10	,	,	PUNCT
gujaf-188	156	11	(	(	PUNCT
gujaf-188	156	12	2003	2003	NUM
gujaf-188	156	13	)	)	PUNCT
gujaf-188	156	14	,	,	PUNCT
gujaf-188	156	15	it	it	PRON
gujaf-188	156	16	has	have	AUX
gujaf-188	156	17	been	be	AUX
gujaf-188	156	18	empirically	empirically	ADV
gujaf-188	156	19	examine	examine	VERB
gujaf-188	156	20	the	the	DET
gujaf-188	156	21	relationship	relationship	NOUN
gujaf-188	156	22	between	between	ADP
gujaf-188	156	23	two	two	NUM
gujaf-188	156	24	audit	audit	NOUN
gujaf-188	156	25	committee	committee	NOUN
gujaf-188	156	26	characteristics	characteristic	VERB
gujaf-188	156	27	the	the	DET
gujaf-188	156	28	composition	composition	NOUN
gujaf-188	156	29	(	(	PUNCT
gujaf-188	156	30	expertise	expertise	NOUN
gujaf-188	156	31	and	and	CCONJ
gujaf-188	156	32	independence	independence	NOUN
gujaf-188	156	33	)	)	PUNCT
gujaf-188	156	34	and	and	CCONJ
gujaf-188	156	35	size	size	NOUN
gujaf-188	156	36	of	of	ADP
gujaf-188	156	37	the	the	DET
gujaf-188	156	38	audit	audit	NOUN
gujaf-188	156	39	committee	committee	NOUN
gujaf-188	156	40	and	and	CCONJ
gujaf-188	156	41	the	the	DET
gujaf-188	156	42	quality	quality	NOUN
gujaf-188	156	43	of	of	ADP
gujaf-188	156	44	financial	financial	ADJ
gujaf-188	156	45	reporting	reporting	NOUN
gujaf-188	156	46	.	.	PUNCT
gujaf-188	157	1	the	the	DET
gujaf-188	157	2	findings	finding	NOUN
gujaf-188	157	3	shows	show	VERB
gujaf-188	157	4	that	that	SCONJ
gujaf-188	157	5	after	after	ADP
gujaf-188	157	6	controlling	control	VERB
gujaf-188	157	7	for	for	ADP
gujaf-188	157	8	firm	firm	ADJ
gujaf-188	157	9	size	size	NOUN
gujaf-188	157	10	,	,	PUNCT
gujaf-188	157	11	board	board	NOUN
gujaf-188	157	12	composition	composition	NOUN
gujaf-188	157	13	and	and	CCONJ
gujaf-188	157	14	institutional	institutional	ADJ
gujaf-188	157	15	ownership	ownership	NOUN
gujaf-188	157	16	and	and	CCONJ
gujaf-188	157	17	the	the	DET
gujaf-188	157	18	percentage	percentage	NOUN
gujaf-188	157	19	of	of	ADP
gujaf-188	157	20	audit	audit	NOUN
gujaf-188	157	21	committee	committee	NOUN
gujaf-188	157	22	members	member	NOUN
gujaf-188	157	23	having	have	VERB
gujaf-188	157	24	expertise	expertise	NOUN
gujaf-188	157	25	in	in	ADP
gujaf-188	157	26	accounting	accounting	NOUN
gujaf-188	157	27	or	or	CCONJ
gujaf-188	157	28	financial	financial	ADJ
gujaf-188	157	29	management	management	NOUN
gujaf-188	157	30	is	be	AUX
gujaf-188	157	31	positively	positively	ADV
gujaf-188	157	32	related	relate	VERB
gujaf-188	157	33	to	to	ADP
gujaf-188	157	34	financial	financial	ADJ
gujaf-188	157	35	reporting	reporting	NOUN
gujaf-188	157	36	quality	quality	NOUN
gujaf-188	157	37	.	.	PUNCT
gujaf-188	158	1	the	the	DET
gujaf-188	158	2	result	result	NOUN
gujaf-188	158	3	also	also	ADV
gujaf-188	158	4	provides	provide	VERB
gujaf-188	158	5	an	an	DET
gujaf-188	158	6	evidence	evidence	NOUN
gujaf-188	158	7	of	of	ADP
gujaf-188	158	8	a	a	DET
gujaf-188	158	9	positive	positive	ADJ
gujaf-188	158	10	relationship	relationship	NOUN
gujaf-188	158	11	between	between	ADP
gujaf-188	158	12	the	the	DET
gujaf-188	158	13	size	size	NOUN
gujaf-188	158	14	of	of	ADP
gujaf-188	158	15	the	the	DET
gujaf-188	158	16	audit	audit	NOUN
gujaf-188	158	17	committee	committee	NOUN
gujaf-188	158	18	and	and	CCONJ
gujaf-188	158	19	financial	financial	ADJ
gujaf-188	158	20	reporting	reporting	NOUN
gujaf-188	158	21	quality	quality	NOUN
gujaf-188	158	22	.	.	PUNCT
gujaf-188	159	1	however	however	ADV
gujaf-188	159	2	,	,	PUNCT
gujaf-188	159	3	audit	audit	NOUN
gujaf-188	159	4	committee	committee	NOUN
gujaf-188	159	5	independence	independence	NOUN
gujaf-188	159	6	is	be	AUX
gujaf-188	159	7	not	not	PART
gujaf-188	159	8	related	relate	VERB
gujaf-188	159	9	to	to	ADP
gujaf-188	159	10	financial	financial	ADJ
gujaf-188	159	11	reporting	reporting	NOUN
gujaf-188	159	12	quality	quality	NOUN
gujaf-188	159	13	.	.	PUNCT
gujaf-188	160	1	the	the	DET
gujaf-188	160	2	study	study	NOUN
gujaf-188	160	3	suggested	suggest	VERB
gujaf-188	160	4	that	that	SCONJ
gujaf-188	160	5	mandating	mandate	VERB
gujaf-188	160	6	greater	great	ADJ
gujaf-188	160	7	expertise	expertise	NOUN
gujaf-188	160	8	on	on	ADP
gujaf-188	160	9	audit	audit	NOUN
gujaf-188	160	10	committees	committee	NOUN
gujaf-188	160	11	rather	rather	ADV
gujaf-188	160	12	than	than	ADP
gujaf-188	160	13	simply	simply	ADV
gujaf-188	160	14	requiring	require	VERB
gujaf-188	160	15	one	one	NUM
gujaf-188	160	16	expert	expert	NOUN
gujaf-188	160	17	on	on	ADP
gujaf-188	160	18	the	the	DET
gujaf-188	160	19	audit	audit	NOUN
gujaf-188	160	20	committee	committee	NOUN
gujaf-188	160	21	may	may	AUX
gujaf-188	160	22	be	be	AUX
gujaf-188	160	23	beneficial	beneficial	ADJ
gujaf-188	160	24	to	to	ADP
gujaf-188	160	25	investors	investor	NOUN
gujaf-188	160	26	.	.	PUNCT
gujaf-188	161	1	in	in	ADP
gujaf-188	161	2	addition	addition	NOUN
gujaf-188	161	3	,	,	PUNCT
gujaf-188	161	4	the	the	DET
gujaf-188	161	5	results	result	NOUN
gujaf-188	161	6	also	also	ADV
gujaf-188	161	7	provide	provide	VERB
gujaf-188	161	8	weak	weak	ADJ
gujaf-188	161	9	support	support	NOUN
gujaf-188	161	10	for	for	ADP
gujaf-188	161	11	the	the	DET
gujaf-188	161	12	recommendation	recommendation	NOUN
gujaf-188	161	13	of	of	ADP
gujaf-188	161	14	the	the	DET
gujaf-188	161	15	blue	blue	ADJ
gujaf-188	161	16	ribbon	ribbon	NOUN
gujaf-188	161	17	committee	committee	NOUN
gujaf-188	161	18	that	that	SCONJ
gujaf-188	161	19	firms	firm	NOUN
gujaf-188	161	20	devote	devote	VERB
gujaf-188	161	21	significant	significant	ADJ
gujaf-188	161	22	directorial	directorial	ADJ
gujaf-188	161	23	resources	resource	NOUN
gujaf-188	161	24	to	to	ADP
gujaf-188	161	25	the	the	DET
gujaf-188	161	26	audit	audit	NOUN
gujaf-188	161	27	committee	committee	NOUN
gujaf-188	161	28	.	.	PUNCT
gujaf-188	162	1	given	give	VERB
gujaf-188	162	2	the	the	DET
gujaf-188	162	3	prior	prior	ADJ
gujaf-188	162	4	evidence	evidence	NOUN
gujaf-188	162	5	of	of	ADP
gujaf-188	162	6	a	a	DET
gujaf-188	162	7	negative	negative	ADJ
gujaf-188	162	8	relationship	relationship	NOUN
gujaf-188	162	9	between	between	ADP
gujaf-188	162	10	financial	financial	ADJ
gujaf-188	162	11	reporting	reporting	NOUN
gujaf-188	162	12	quality	quality	NOUN
gujaf-188	162	13	and	and	CCONJ
gujaf-188	162	14	cost	cost	NOUN
gujaf-188	162	15	of	of	ADP
gujaf-188	162	16	capital	capital	NOUN
gujaf-188	162	17	,	,	PUNCT
gujaf-188	162	18	firms	firm	NOUN
gujaf-188	162	19	could	could	AUX
gujaf-188	162	20	improve	improve	VERB
gujaf-188	162	21	their	their	PRON
gujaf-188	162	22	reporting	reporting	NOUN
gujaf-188	162	23	quality	quality	NOUN
gujaf-188	162	24	by	by	ADP
gujaf-188	162	25	appropriately	appropriately	ADV
gujaf-188	162	26	structuring	structure	VERB
gujaf-188	162	27	their	their	PRON
gujaf-188	162	28	audit	audit	NOUN
gujaf-188	162	29	committees	committee	NOUN
gujaf-188	162	30	,	,	PUNCT
gujaf-188	162	31	thus	thus	ADV
gujaf-188	162	32	reducing	reduce	VERB
gujaf-188	162	33	their	their	PRON
gujaf-188	162	34	cost	cost	NOUN
gujaf-188	162	35	of	of	ADP
gujaf-188	162	36	capital	capital	NOUN
gujaf-188	162	37	.	.	PUNCT
gujaf-188	163	1	gusau	gusau	PROPN
gujaf-188	163	2	journal	journal	PROPN
gujaf-188	163	3	of	of	ADP
gujaf-188	163	4	accounting	accounting	NOUN
gujaf-188	163	5	and	and	CCONJ
gujaf-188	163	6	finance	finance	NOUN
gujaf-188	163	7	,	,	PUNCT
gujaf-188	163	8	vol	vol	NOUN
gujaf-188	163	9	.	.	PROPN
gujaf-188	163	10	3	3	NUM
gujaf-188	163	11	,	,	PUNCT
gujaf-188	163	12	issue	issue	NOUN
gujaf-188	163	13	3	3	NUM
gujaf-188	163	14	,	,	PUNCT
gujaf-188	163	15	october	october	PROPN
gujaf-188	163	16	,	,	PUNCT
gujaf-188	163	17	2022	2022	NUM
gujaf-188	163	18	181	181	NUM
gujaf-188	164	1	it	it	PRON
gujaf-188	164	2	is	be	AUX
gujaf-188	164	3	however	however	ADV
gujaf-188	164	4	,	,	PUNCT
gujaf-188	164	5	that	that	SCONJ
gujaf-188	164	6	the	the	DET
gujaf-188	164	7	literature	literature	NOUN
gujaf-188	164	8	did	do	AUX
gujaf-188	164	9	n’t	not	PART
gujaf-188	164	10	provide	provide	VERB
gujaf-188	164	11	an	an	DET
gujaf-188	164	12	obviously	obviously	ADV
gujaf-188	164	13	consistent	consistent	ADJ
gujaf-188	164	14	result	result	NOUN
gujaf-188	164	15	that	that	PRON
gujaf-188	164	16	shows	show	VERB
gujaf-188	164	17	the	the	DET
gujaf-188	164	18	relationship	relationship	NOUN
gujaf-188	164	19	between	between	ADP
gujaf-188	164	20	board	board	NOUN
gujaf-188	164	21	independence	independence	NOUN
gujaf-188	164	22	,	,	PUNCT
gujaf-188	164	23	audit	audit	NOUN
gujaf-188	164	24	effectiveness	effectiveness	NOUN
gujaf-188	164	25	and	and	CCONJ
gujaf-188	164	26	earnings	earning	NOUN
gujaf-188	164	27	quality	quality	NOUN
gujaf-188	164	28	.	.	PUNCT
gujaf-188	165	1	although	although	SCONJ
gujaf-188	165	2	,	,	PUNCT
gujaf-188	165	3	there	there	PRON
gujaf-188	165	4	are	be	VERB
gujaf-188	165	5	numerous	numerous	ADJ
gujaf-188	165	6	literatures	literature	NOUN
gujaf-188	165	7	as	as	ADP
gujaf-188	165	8	for	for	ADP
gujaf-188	165	9	reporting	report	VERB
gujaf-188	165	10	quality	quality	NOUN
gujaf-188	165	11	,	,	PUNCT
gujaf-188	165	12	the	the	DET
gujaf-188	165	13	nigerian	nigerian	ADJ
gujaf-188	165	14	literature	literature	NOUN
gujaf-188	165	15	fails	fail	VERB
gujaf-188	165	16	to	to	PART
gujaf-188	165	17	measure	measure	VERB
gujaf-188	165	18	the	the	DET
gujaf-188	165	19	efficiency	efficiency	NOUN
gujaf-188	165	20	of	of	ADP
gujaf-188	165	21	sec	sec	PROPN
gujaf-188	165	22	2011	2011	NUM
gujaf-188	165	23	code	code	NOUN
gujaf-188	165	24	of	of	ADP
gujaf-188	165	25	corporate	corporate	ADJ
gujaf-188	165	26	governance	governance	NOUN
gujaf-188	165	27	,	,	PUNCT
gujaf-188	165	28	as	as	SCONJ
gujaf-188	165	29	data	datum	NOUN
gujaf-188	165	30	from	from	ADP
gujaf-188	165	31	specific	specific	ADJ
gujaf-188	165	32	period	period	NOUN
gujaf-188	165	33	of	of	ADP
gujaf-188	165	34	its	its	PRON
gujaf-188	165	35	implementation	implementation	NOUN
gujaf-188	165	36	are	be	AUX
gujaf-188	165	37	not	not	PART
gujaf-188	165	38	captured	capture	VERB
gujaf-188	165	39	alone	alone	ADV
gujaf-188	165	40	by	by	ADP
gujaf-188	165	41	the	the	DET
gujaf-188	165	42	literature	literature	NOUN
gujaf-188	165	43	.	.	PUNCT
gujaf-188	166	1	furthermore	furthermore	ADV
gujaf-188	166	2	,	,	PUNCT
gujaf-188	166	3	most	most	ADJ
gujaf-188	166	4	of	of	ADP
gujaf-188	166	5	the	the	DET
gujaf-188	166	6	literatures	literature	NOUN
gujaf-188	166	7	are	be	AUX
gujaf-188	166	8	in	in	ADP
gujaf-188	166	9	wholly	wholly	ADV
gujaf-188	166	10	generalizable	generalizable	ADJ
gujaf-188	166	11	form	form	NOUN
gujaf-188	166	12	,	,	PUNCT
gujaf-188	166	13	the	the	DET
gujaf-188	166	14	literature	literature	NOUN
gujaf-188	166	15	fails	fail	VERB
gujaf-188	166	16	to	to	PART
gujaf-188	166	17	establish	establish	VERB
gujaf-188	166	18	the	the	DET
gujaf-188	166	19	unitary	unitary	ADJ
gujaf-188	166	20	behavior	behavior	NOUN
gujaf-188	166	21	of	of	ADP
gujaf-188	166	22	the	the	DET
gujaf-188	166	23	concern	concern	NOUN
gujaf-188	166	24	variables	variable	VERB
gujaf-188	166	25	specifically	specifically	ADV
gujaf-188	166	26	in	in	ADP
gujaf-188	166	27	exceptionally	exceptionally	ADV
gujaf-188	166	28	problematic	problematic	ADJ
gujaf-188	166	29	situations	situation	NOUN
gujaf-188	166	30	where	where	SCONJ
gujaf-188	166	31	the	the	DET
gujaf-188	166	32	firms	firm	NOUN
gujaf-188	166	33	are	be	AUX
gujaf-188	166	34	faced	face	VERB
gujaf-188	166	35	with	with	ADP
gujaf-188	166	36	tedious	tedious	ADJ
gujaf-188	166	37	economic	economic	ADJ
gujaf-188	166	38	aspects	aspect	NOUN
gujaf-188	166	39	of	of	ADP
gujaf-188	166	40	recession	recession	NOUN
gujaf-188	166	41	,	,	PUNCT
gujaf-188	166	42	political	political	ADJ
gujaf-188	166	43	and	and	CCONJ
gujaf-188	166	44	global	global	ADJ
gujaf-188	166	45	changes	change	NOUN
gujaf-188	166	46	.	.	PUNCT
gujaf-188	167	1	2.1	2.1	NUM
gujaf-188	167	2	theoretical	theoretical	ADJ
gujaf-188	167	3	frame	frame	NOUN
gujaf-188	167	4	work	work	NOUN
gujaf-188	167	5	this	this	DET
gujaf-188	167	6	study	study	NOUN
gujaf-188	167	7	will	will	AUX
gujaf-188	167	8	use	use	VERB
gujaf-188	167	9	stakeholder	stakeholder	NOUN
gujaf-188	167	10	’s	’s	PART
gujaf-188	167	11	theory	theory	NOUN
gujaf-188	167	12	to	to	PART
gujaf-188	167	13	explain	explain	VERB
gujaf-188	167	14	the	the	DET
gujaf-188	167	15	relationship	relationship	NOUN
gujaf-188	167	16	among	among	ADP
gujaf-188	167	17	the	the	DET
gujaf-188	167	18	variables	variable	NOUN
gujaf-188	167	19	.	.	PUNCT
gujaf-188	168	1	the	the	DET
gujaf-188	168	2	theory	theory	NOUN
gujaf-188	168	3	was	be	AUX
gujaf-188	168	4	adopted	adopt	VERB
gujaf-188	168	5	to	to	PART
gujaf-188	168	6	fill	fill	VERB
gujaf-188	168	7	the	the	DET
gujaf-188	168	8	observed	observe	VERB
gujaf-188	168	9	gap	gap	NOUN
gujaf-188	168	10	created	create	VERB
gujaf-188	168	11	by	by	ADP
gujaf-188	168	12	omission	omission	NOUN
gujaf-188	168	13	found	find	VERB
gujaf-188	168	14	in	in	ADP
gujaf-188	168	15	the	the	DET
gujaf-188	168	16	agency	agency	NOUN
gujaf-188	168	17	theory	theory	NOUN
gujaf-188	168	18	which	which	PRON
gujaf-188	168	19	identifies	identify	VERB
gujaf-188	168	20	investors	investor	NOUN
gujaf-188	168	21	(	(	PUNCT
gujaf-188	168	22	equity	equity	NOUN
gujaf-188	168	23	owners	owner	NOUN
gujaf-188	168	24	)	)	PUNCT
gujaf-188	168	25	as	as	ADP
gujaf-188	168	26	the	the	DET
gujaf-188	168	27	only	only	ADJ
gujaf-188	168	28	interest	interest	NOUN
gujaf-188	168	29	group	group	NOUN
gujaf-188	168	30	of	of	ADP
gujaf-188	168	31	a	a	DET
gujaf-188	168	32	corporate	corporate	ADJ
gujaf-188	168	33	entity	entity	NOUN
gujaf-188	168	34	(	(	PUNCT
gujaf-188	168	35	ejeagbasi	ejeagbasi	NOUN
gujaf-188	168	36	et	et	PROPN
gujaf-188	168	37	al	al	PROPN
gujaf-188	168	38	.	.	PROPN
gujaf-188	168	39	,	,	PUNCT
gujaf-188	168	40	2015	2015	NUM
gujaf-188	168	41	)	)	PUNCT
gujaf-188	168	42	.	.	PUNCT
gujaf-188	169	1	within	within	ADP
gujaf-188	169	2	the	the	DET
gujaf-188	169	3	framework	framework	NOUN
gujaf-188	169	4	of	of	ADP
gujaf-188	169	5	the	the	DET
gujaf-188	169	6	stakeholders	stakeholder	NOUN
gujaf-188	169	7	'	'	PART
gujaf-188	169	8	theory	theory	NOUN
gujaf-188	169	9	the	the	DET
gujaf-188	169	10	problem	problem	NOUN
gujaf-188	169	11	of	of	ADP
gujaf-188	169	12	agency	agency	NOUN
gujaf-188	169	13	has	have	AUX
gujaf-188	169	14	been	be	AUX
gujaf-188	169	15	expanded	expand	VERB
gujaf-188	169	16	to	to	PART
gujaf-188	169	17	include	include	VERB
gujaf-188	169	18	multiple	multiple	ADJ
gujaf-188	169	19	principals	principal	NOUN
gujaf-188	169	20	including	include	VERB
gujaf-188	169	21	creditors	creditor	NOUN
gujaf-188	169	22	,	,	PUNCT
gujaf-188	169	23	government	government	NOUN
gujaf-188	169	24	,	,	PUNCT
gujaf-188	169	25	employees	employee	NOUN
gujaf-188	169	26	,	,	PUNCT
gujaf-188	169	27	suppliers	supplier	NOUN
gujaf-188	169	28	and	and	CCONJ
gujaf-188	169	29	general	general	ADJ
gujaf-188	169	30	public	public	NOUN
gujaf-188	169	31	.	.	PUNCT
gujaf-188	170	1	the	the	DET
gujaf-188	170	2	stakeholders	stakeholder	NOUN
gujaf-188	170	3	'	'	PART
gujaf-188	170	4	theory	theory	NOUN
gujaf-188	170	5	attempts	attempt	VERB
gujaf-188	170	6	to	to	PART
gujaf-188	170	7	address	address	VERB
gujaf-188	170	8	the	the	DET
gujaf-188	170	9	questions	question	NOUN
gujaf-188	170	10	of	of	ADP
gujaf-188	170	11	which	which	DET
gujaf-188	170	12	group	group	NOUN
gujaf-188	170	13	of	of	ADP
gujaf-188	170	14	stakeholders	stakeholder	NOUN
gujaf-188	170	15	deserve	deserve	VERB
gujaf-188	170	16	the	the	DET
gujaf-188	170	17	attention	attention	NOUN
gujaf-188	170	18	of	of	ADP
gujaf-188	170	19	management	management	NOUN
gujaf-188	170	20	.	.	PUNCT
gujaf-188	171	1	the	the	DET
gujaf-188	171	2	stakeholders	stakeholder	NOUN
gujaf-188	171	3	'	'	PART
gujaf-188	171	4	theory	theory	NOUN
gujaf-188	171	5	proposes	propose	VERB
gujaf-188	171	6	that	that	SCONJ
gujaf-188	171	7	companies	company	NOUN
gujaf-188	171	8	have	have	VERB
gujaf-188	171	9	a	a	DET
gujaf-188	171	10	social	social	ADJ
gujaf-188	171	11	responsibility	responsibility	NOUN
gujaf-188	171	12	that	that	PRON
gujaf-188	171	13	requires	require	VERB
gujaf-188	171	14	them	they	PRON
gujaf-188	171	15	to	to	PART
gujaf-188	171	16	consider	consider	VERB
gujaf-188	171	17	the	the	DET
gujaf-188	171	18	interest	interest	NOUN
gujaf-188	171	19	of	of	ADP
gujaf-188	171	20	all	all	DET
gujaf-188	171	21	parties	party	NOUN
gujaf-188	171	22	affected	affect	VERB
gujaf-188	171	23	by	by	ADP
gujaf-188	171	24	their	their	PRON
gujaf-188	171	25	actions	action	NOUN
gujaf-188	171	26	.	.	PUNCT
gujaf-188	172	1	the	the	DET
gujaf-188	172	2	original	original	ADJ
gujaf-188	172	3	proponents	proponent	NOUN
gujaf-188	172	4	of	of	ADP
gujaf-188	172	5	the	the	DET
gujaf-188	172	6	stakeholders	stakeholder	NOUN
gujaf-188	172	7	'	'	PART
gujaf-188	172	8	theory	theory	NOUN
gujaf-188	172	9	suggested	suggest	VERB
gujaf-188	172	10	a	a	DET
gujaf-188	172	11	restructuring	restructuring	NOUN
gujaf-188	172	12	of	of	ADP
gujaf-188	172	13	the	the	DET
gujaf-188	172	14	theoretical	theoretical	ADJ
gujaf-188	172	15	perspectives	perspective	NOUN
gujaf-188	172	16	that	that	PRON
gujaf-188	172	17	extends	extend	VERB
gujaf-188	172	18	beyond	beyond	ADP
gujaf-188	172	19	the	the	DET
gujaf-188	172	20	owner	owner	NOUN
gujaf-188	172	21	manage	manage	VERB
gujaf-188	172	22	-	-	PUNCT
gujaf-188	172	23	employee	employee	NOUN
gujaf-188	172	24	position	position	NOUN
gujaf-188	172	25	and	and	CCONJ
gujaf-188	172	26	recognizes	recognize	VERB
gujaf-188	172	27	the	the	DET
gujaf-188	172	28	numerous	numerous	ADJ
gujaf-188	172	29	interest	interest	NOUN
gujaf-188	172	30	groups	group	NOUN
gujaf-188	172	31	.	.	PUNCT
gujaf-188	173	1	if	if	SCONJ
gujaf-188	173	2	organizations	organization	NOUN
gujaf-188	173	3	want	want	VERB
gujaf-188	173	4	to	to	PART
gujaf-188	173	5	improve	improve	VERB
gujaf-188	173	6	their	their	PRON
gujaf-188	173	7	efficacy	efficacy	NOUN
gujaf-188	173	8	,	,	PUNCT
gujaf-188	173	9	they	they	PRON
gujaf-188	173	10	must	must	AUX
gujaf-188	173	11	consider	consider	VERB
gujaf-188	173	12	the	the	DET
gujaf-188	173	13	relationships	relationship	NOUN
gujaf-188	173	14	that	that	PRON
gujaf-188	173	15	can	can	AUX
gujaf-188	173	16	affect	affect	VERB
gujaf-188	173	17	or	or	CCONJ
gujaf-188	173	18	be	be	AUX
gujaf-188	173	19	affected	affect	VERB
gujaf-188	173	20	by	by	ADP
gujaf-188	173	21	the	the	DET
gujaf-188	173	22	achievement	achievement	NOUN
gujaf-188	173	23	of	of	ADP
gujaf-188	173	24	the	the	DET
gujaf-188	173	25	organization	organization	NOUN
gujaf-188	173	26	's	's	PART
gujaf-188	173	27	objectives	objective	NOUN
gujaf-188	173	28	(	(	PUNCT
gujaf-188	173	29	ejeagbasi	ejeagbasi	NOUN
gujaf-188	173	30	et	et	PROPN
gujaf-188	173	31	al	al	PROPN
gujaf-188	173	32	.	.	PROPN
gujaf-188	173	33	,	,	PUNCT
gujaf-188	173	34	2015	2015	NUM
gujaf-188	173	35	)	)	PUNCT
gujaf-188	173	36	.	.	PUNCT
gujaf-188	174	1	in	in	ADP
gujaf-188	174	2	agency	agency	NOUN
gujaf-188	174	3	relationship	relationship	NOUN
gujaf-188	174	4	,	,	PUNCT
gujaf-188	174	5	the	the	DET
gujaf-188	174	6	theory	theory	NOUN
gujaf-188	174	7	is	be	AUX
gujaf-188	174	8	based	base	VERB
gujaf-188	174	9	on	on	ADP
gujaf-188	174	10	the	the	DET
gujaf-188	174	11	idea	idea	NOUN
gujaf-188	174	12	of	of	ADP
gujaf-188	174	13	separation	separation	NOUN
gujaf-188	174	14	of	of	ADP
gujaf-188	174	15	ownership	ownership	NOUN
gujaf-188	174	16	(	(	PUNCT
gujaf-188	174	17	referring	refer	VERB
gujaf-188	174	18	to	to	ADP
gujaf-188	174	19	principal	principal	NOUN
gujaf-188	174	20	)	)	PUNCT
gujaf-188	174	21	and	and	CCONJ
gujaf-188	174	22	management	management	NOUN
gujaf-188	174	23	(	(	PUNCT
gujaf-188	174	24	referring	refer	VERB
gujaf-188	174	25	to	to	ADP
gujaf-188	174	26	agent	agent	NOUN
gujaf-188	174	27	)	)	PUNCT
gujaf-188	174	28	.	.	PUNCT
gujaf-188	175	1	it	it	PRON
gujaf-188	175	2	is	be	AUX
gujaf-188	175	3	generally	generally	ADV
gujaf-188	175	4	assumed	assume	VERB
gujaf-188	175	5	that	that	SCONJ
gujaf-188	175	6	there	there	PRON
gujaf-188	175	7	is	be	VERB
gujaf-188	175	8	presence	presence	NOUN
gujaf-188	175	9	of	of	ADP
gujaf-188	175	10	information	information	NOUN
gujaf-188	175	11	asymmetry	asymmetry	NOUN
gujaf-188	175	12	,	,	PUNCT
gujaf-188	175	13	where	where	SCONJ
gujaf-188	175	14	by	by	ADP
gujaf-188	175	15	the	the	DET
gujaf-188	175	16	agent	agent	NOUN
gujaf-188	175	17	is	be	AUX
gujaf-188	175	18	likely	likely	ADJ
gujaf-188	175	19	to	to	PART
gujaf-188	175	20	pursue	pursue	VERB
gujaf-188	175	21	interest	interest	NOUN
gujaf-188	175	22	that	that	PRON
gujaf-188	175	23	may	may	AUX
gujaf-188	175	24	hurt	hurt	VERB
gujaf-188	175	25	the	the	DET
gujaf-188	175	26	principal	principal	NOUN
gujaf-188	175	27	,	,	PUNCT
gujaf-188	175	28	i.e.	i.e.	X
gujaf-188	175	29	the	the	DET
gujaf-188	175	30	two	two	NUM
gujaf-188	175	31	parties	party	NOUN
gujaf-188	175	32	who	who	PRON
gujaf-188	175	33	enter	enter	VERB
gujaf-188	175	34	into	into	ADP
gujaf-188	175	35	the	the	DET
gujaf-188	175	36	contract	contract	NOUN
gujaf-188	175	37	will	will	AUX
gujaf-188	175	38	act	act	VERB
gujaf-188	175	39	to	to	PART
gujaf-188	175	40	maximize	maximize	VERB
gujaf-188	175	41	their	their	PRON
gujaf-188	175	42	own	own	ADJ
gujaf-188	175	43	self	self	NOUN
gujaf-188	175	44	-	-	PUNCT
gujaf-188	175	45	interest	interest	NOUN
gujaf-188	175	46	and	and	CCONJ
gujaf-188	175	47	that	that	SCONJ
gujaf-188	175	48	all	all	DET
gujaf-188	175	49	actors	actor	NOUN
gujaf-188	175	50	have	have	VERB
gujaf-188	175	51	the	the	DET
gujaf-188	175	52	freedom	freedom	NOUN
gujaf-188	175	53	to	to	PART
gujaf-188	175	54	enter	enter	VERB
gujaf-188	175	55	into	into	ADP
gujaf-188	175	56	a	a	DET
gujaf-188	175	57	contract	contract	NOUN
gujaf-188	175	58	or	or	CCONJ
gujaf-188	175	59	to	to	PART
gujaf-188	175	60	contact	contact	VERB
gujaf-188	175	61	elsewhere	elsewhere	ADV
gujaf-188	175	62	(	(	PUNCT
gujaf-188	175	63	hassan	hassan	PROPN
gujaf-188	175	64	,	,	PUNCT
gujaf-188	175	65	2013	2013	NUM
gujaf-188	175	66	)	)	PUNCT
gujaf-188	175	67	.	.	PUNCT
gujaf-188	176	1	the	the	DET
gujaf-188	176	2	study	study	NOUN
gujaf-188	176	3	will	will	AUX
gujaf-188	176	4	therefore	therefore	ADV
gujaf-188	176	5	use	use	VERB
gujaf-188	176	6	the	the	DET
gujaf-188	176	7	framework	framework	NOUN
gujaf-188	176	8	as	as	SCONJ
gujaf-188	176	9	depicted	depict	VERB
gujaf-188	176	10	by	by	ADP
gujaf-188	176	11	the	the	DET
gujaf-188	176	12	figure	figure	NOUN
gujaf-188	176	13	2.2.1	2.2.1	NUM
gujaf-188	176	14	below	below	ADV
gujaf-188	176	15	.	.	PUNCT
gujaf-188	177	1	it	it	PRON
gujaf-188	177	2	establishes	establish	VERB
gujaf-188	177	3	the	the	DET
gujaf-188	177	4	relationship	relationship	NOUN
gujaf-188	177	5	of	of	ADP
gujaf-188	177	6	board	board	NOUN
gujaf-188	177	7	independence	independence	NOUN
gujaf-188	177	8	,	,	PUNCT
gujaf-188	177	9	audit	audit	NOUN
gujaf-188	177	10	effectiveness	effectiveness	NOUN
gujaf-188	177	11	(	(	PUNCT
gujaf-188	177	12	audit	audit	NOUN
gujaf-188	177	13	committee	committee	NOUN
gujaf-188	177	14	meeting	meeting	NOUN
gujaf-188	177	15	and	and	CCONJ
gujaf-188	177	16	expertise	expertise	NOUN
gujaf-188	177	17	)	)	PUNCT
gujaf-188	177	18	and	and	CCONJ
gujaf-188	177	19	earnings	earning	NOUN
gujaf-188	177	20	quality	quality	NOUN
gujaf-188	177	21	proxy	proxy	NOUN
gujaf-188	177	22	by	by	ADP
gujaf-188	177	23	earnings	earning	NOUN
gujaf-188	177	24	persistence	persistence	NOUN
gujaf-188	177	25	.	.	PUNCT
gujaf-188	178	1	gusau	gusau	ADJ
gujaf-188	178	2	journal	journal	PROPN
gujaf-188	178	3	of	of	ADP
gujaf-188	178	4	accounting	accounting	NOUN
gujaf-188	178	5	and	and	CCONJ
gujaf-188	178	6	finance	finance	NOUN
gujaf-188	178	7	,	,	PUNCT
gujaf-188	178	8	vol	vol	NOUN
gujaf-188	178	9	.	.	PROPN
gujaf-188	178	10	3	3	NUM
gujaf-188	178	11	,	,	PUNCT
gujaf-188	178	12	issue	issue	NOUN
gujaf-188	178	13	3	3	NUM
gujaf-188	178	14	,	,	PUNCT
gujaf-188	178	15	october	october	PROPN
gujaf-188	178	16	,	,	PUNCT
gujaf-188	178	17	2022	2022	NUM
gujaf-188	178	18	182	182	NUM
gujaf-188	178	19	earnings	earning	NOUN
gujaf-188	178	20	persistence	persistence	NOUN
gujaf-188	178	21	figure	figure	NOUN
gujaf-188	178	22	2.2.1	2.2.1	NUM
gujaf-188	178	23	:	:	PUNCT
gujaf-188	178	24	board	board	NOUN
gujaf-188	178	25	independence	independence	NOUN
gujaf-188	178	26	audit	audit	PROPN
gujaf-188	178	27	committee	committee	PROPN
gujaf-188	178	28	meeting	meeting	NOUN
gujaf-188	178	29	audit	audit	NOUN
gujaf-188	178	30	expertise	expertise	NOUN
gujaf-188	178	31	3	3	NUM
gujaf-188	178	32	.	.	PUNCT
gujaf-188	178	33	methodology	methodology	NOUN
gujaf-188	178	34	the	the	DET
gujaf-188	178	35	population	population	NOUN
gujaf-188	178	36	of	of	ADP
gujaf-188	178	37	this	this	DET
gujaf-188	178	38	study	study	NOUN
gujaf-188	178	39	comprises	comprise	VERB
gujaf-188	178	40	all	all	DET
gujaf-188	178	41	22	22	NUM
gujaf-188	178	42	listed	list	VERB
gujaf-188	178	43	consumer	consumer	NOUN
gujaf-188	178	44	goods	good	NOUN
gujaf-188	178	45	companies	company	NOUN
gujaf-188	178	46	on	on	ADP
gujaf-188	178	47	the	the	DET
gujaf-188	178	48	nigerian	nigerian	ADJ
gujaf-188	178	49	stock	stock	NOUN
gujaf-188	178	50	exchange	exchange	PROPN
gujaf-188	178	51	(	(	PUNCT
gujaf-188	178	52	nse	nse	NOUN
gujaf-188	178	53	)	)	PUNCT
gujaf-188	178	54	as	as	ADP
gujaf-188	178	55	at	at	ADP
gujaf-188	178	56	31st	31st	PROPN
gujaf-188	178	57	december	december	PROPN
gujaf-188	178	58	,	,	PUNCT
gujaf-188	178	59	2020	2020	NUM
gujaf-188	178	60	.	.	PUNCT
gujaf-188	179	1	however	however	ADV
gujaf-188	179	2	,	,	PUNCT
gujaf-188	179	3	a	a	DET
gujaf-188	179	4	convenient	convenient	ADJ
gujaf-188	179	5	sampling	sample	VERB
gujaf-188	179	6	approach	approach	NOUN
gujaf-188	179	7	was	be	AUX
gujaf-188	179	8	adopted	adopt	VERB
gujaf-188	179	9	to	to	PART
gujaf-188	179	10	filter	filter	VERB
gujaf-188	179	11	out	out	ADP
gujaf-188	179	12	those	those	DET
gujaf-188	179	13	firms	firm	NOUN
gujaf-188	179	14	that	that	PRON
gujaf-188	179	15	have	have	VERB
gujaf-188	179	16	problem	problem	NOUN
gujaf-188	179	17	with	with	ADP
gujaf-188	179	18	their	their	PRON
gujaf-188	179	19	data	datum	NOUN
gujaf-188	179	20	due	due	ADP
gujaf-188	179	21	to	to	ADP
gujaf-188	179	22	its	its	PRON
gujaf-188	179	23	availability	availability	NOUN
gujaf-188	179	24	.	.	PUNCT
gujaf-188	180	1	a	a	DET
gujaf-188	180	2	company	company	NOUN
gujaf-188	180	3	must	must	AUX
gujaf-188	180	4	be	be	AUX
gujaf-188	180	5	listed	list	VERB
gujaf-188	180	6	on	on	ADP
gujaf-188	180	7	nse	nse	NOUN
gujaf-188	180	8	within	within	ADP
gujaf-188	180	9	period	period	NOUN
gujaf-188	180	10	of	of	ADP
gujaf-188	180	11	the	the	DET
gujaf-188	180	12	study	study	NOUN
gujaf-188	180	13	;	;	PUNCT
gujaf-188	180	14	and	and	CCONJ
gujaf-188	180	15	have	have	AUX
gujaf-188	180	16	presented	present	VERB
gujaf-188	180	17	the	the	DET
gujaf-188	180	18	required	require	VERB
gujaf-188	180	19	financial	financial	ADJ
gujaf-188	180	20	report	report	NOUN
gujaf-188	180	21	available	available	ADJ
gujaf-188	180	22	for	for	SCONJ
gujaf-188	180	23	it	it	PRON
gujaf-188	180	24	to	to	PART
gujaf-188	180	25	be	be	AUX
gujaf-188	180	26	among	among	ADP
gujaf-188	180	27	the	the	DET
gujaf-188	180	28	study	study	NOUN
gujaf-188	180	29	sample	sample	NOUN
gujaf-188	180	30	.	.	PUNCT
gujaf-188	181	1	therefore	therefore	ADV
gujaf-188	181	2	,	,	PUNCT
gujaf-188	181	3	the	the	DET
gujaf-188	181	4	population	population	NOUN
gujaf-188	181	5	was	be	AUX
gujaf-188	181	6	adjusted	adjust	VERB
gujaf-188	181	7	considering	consider	VERB
gujaf-188	181	8	the	the	DET
gujaf-188	181	9	criterion	criterion	NOUN
gujaf-188	181	10	.	.	PUNCT
gujaf-188	182	1	only	only	ADV
gujaf-188	182	2	seven	seven	NUM
gujaf-188	182	3	companies	company	NOUN
gujaf-188	182	4	perfectly	perfectly	ADV
gujaf-188	182	5	pass	pass	VERB
gujaf-188	182	6	through	through	ADP
gujaf-188	182	7	the	the	DET
gujaf-188	182	8	filtration	filtration	NOUN
gujaf-188	182	9	processes	process	NOUN
gujaf-188	182	10	.	.	PUNCT
gujaf-188	183	1	the	the	DET
gujaf-188	183	2	firms	firm	NOUN
gujaf-188	183	3	are	be	AUX
gujaf-188	183	4	dangote	dangote	NOUN
gujaf-188	183	5	sugar	sugar	PROPN
gujaf-188	183	6	plc	plc	PROPN
gujaf-188	183	7	,	,	PUNCT
gujaf-188	183	8	newco	newco	PROPN
gujaf-188	183	9	,	,	PUNCT
gujaf-188	183	10	flourmills	flourmill	NOUN
gujaf-188	183	11	,	,	PUNCT
gujaf-188	183	12	nestle	nestle	PROPN
gujaf-188	183	13	nigeria	nigeria	PROPN
gujaf-188	183	14	,	,	PUNCT
gujaf-188	183	15	nigerian	nigerian	ADJ
gujaf-188	183	16	breweries	brewery	NOUN
gujaf-188	183	17	,	,	PUNCT
gujaf-188	183	18	pz	pz	NOUN
gujaf-188	183	19	,	,	PUNCT
gujaf-188	183	20	and	and	CCONJ
gujaf-188	183	21	uniliver	uniliver	NOUN
gujaf-188	183	22	.	.	PUNCT
gujaf-188	184	1	the	the	DET
gujaf-188	184	2	study	study	NOUN
gujaf-188	184	3	covers	cover	VERB
gujaf-188	184	4	the	the	DET
gujaf-188	184	5	period	period	NOUN
gujaf-188	184	6	of	of	ADP
gujaf-188	184	7	five	five	NUM
gujaf-188	184	8	(	(	PUNCT
gujaf-188	184	9	5	5	NUM
gujaf-188	184	10	)	)	PUNCT
gujaf-188	184	11	years	year	NOUN
gujaf-188	184	12	from	from	ADP
gujaf-188	184	13	2016	2016	NUM
gujaf-188	184	14	to	to	ADP
gujaf-188	184	15	2020	2020	NUM
gujaf-188	184	16	with	with	ADP
gujaf-188	184	17	thirty	thirty	NUM
gujaf-188	184	18	five	five	NUM
gujaf-188	184	19	(	(	PUNCT
gujaf-188	184	20	35	35	NUM
gujaf-188	184	21	)	)	PUNCT
gujaf-188	184	22	firm	firm	ADJ
gujaf-188	184	23	-	-	PUNCT
gujaf-188	184	24	year	year	NOUN
gujaf-188	184	25	observations	observation	NOUN
gujaf-188	184	26	.	.	PUNCT
gujaf-188	185	1	as	as	SCONJ
gujaf-188	185	2	explained	explain	VERB
gujaf-188	185	3	by	by	ADP
gujaf-188	185	4	dechow	dechow	ADP
gujaf-188	185	5	et	et	PROPN
gujaf-188	185	6	al	al	PROPN
gujaf-188	185	7	.	.	PROPN
gujaf-188	186	1	(	(	PUNCT
gujaf-188	186	2	2010	2010	NUM
gujaf-188	186	3	)	)	PUNCT
gujaf-188	186	4	and	and	CCONJ
gujaf-188	186	5	defond	defond	NOUN
gujaf-188	186	6	(	(	PUNCT
gujaf-188	186	7	2010	2010	NUM
gujaf-188	186	8	)	)	PUNCT
gujaf-188	186	9	,	,	PUNCT
gujaf-188	186	10	earnings	earning	NOUN
gujaf-188	186	11	persistence	persistence	NOUN
gujaf-188	186	12	(	(	PUNCT
gujaf-188	186	13	ep	ep	PROPN
gujaf-188	186	14	)	)	PUNCT
gujaf-188	186	15	is	be	AUX
gujaf-188	186	16	a	a	DET
gujaf-188	186	17	forefront	forefront	NOUN
gujaf-188	186	18	proxy	proxy	NOUN
gujaf-188	186	19	of	of	ADP
gujaf-188	186	20	earnings	earning	NOUN
gujaf-188	186	21	quality	quality	NOUN
gujaf-188	186	22	and	and	CCONJ
gujaf-188	186	23	a	a	DET
gujaf-188	186	24	measurement	measurement	NOUN
gujaf-188	186	25	of	of	ADP
gujaf-188	186	26	financial	financial	ADJ
gujaf-188	186	27	reporting	reporting	NOUN
gujaf-188	186	28	quality	quality	NOUN
gujaf-188	186	29	.	.	PUNCT
gujaf-188	187	1	a	a	DET
gujaf-188	187	2	simple	simple	ADJ
gujaf-188	187	3	linear	linear	ADJ
gujaf-188	187	4	regression	regression	NOUN
gujaf-188	187	5	of	of	ADP
gujaf-188	187	6	previous	previous	ADJ
gujaf-188	187	7	year	year	NOUN
gujaf-188	187	8	earnings	earning	NOUN
gujaf-188	187	9	(	(	PUNCT
gujaf-188	187	10	earningst	earningst	ADV
gujaf-188	187	11	1	1	NUM
gujaf-188	187	12	)	)	PUNCT
gujaf-188	187	13	as	as	ADP
gujaf-188	187	14	the	the	DET
gujaf-188	187	15	dependent	dependent	ADJ
gujaf-188	187	16	variable	variable	NOUN
gujaf-188	187	17	is	be	AUX
gujaf-188	187	18	to	to	PART
gujaf-188	187	19	be	be	AUX
gujaf-188	187	20	run	run	VERB
gujaf-188	187	21	against	against	ADP
gujaf-188	187	22	an	an	DET
gujaf-188	187	23	explanatory	explanatory	ADJ
gujaf-188	187	24	variables	variable	NOUN
gujaf-188	187	25	of	of	ADP
gujaf-188	187	26	current	current	ADJ
gujaf-188	187	27	year	year	NOUN
gujaf-188	187	28	earnings	earning	NOUN
gujaf-188	187	29	(	(	PUNCT
gujaf-188	187	30	earningsi	earningsi	ADJ
gujaf-188	187	31	,	,	PUNCT
gujaf-188	187	32	t	t	PROPN
gujaf-188	187	33	)	)	PUNCT
gujaf-188	187	34	.	.	PUNCT
gujaf-188	188	1	the	the	DET
gujaf-188	188	2	beta	beta	ADJ
gujaf-188	188	3	value	value	NOUN
gujaf-188	188	4	(	(	PUNCT
gujaf-188	188	5	coefficient	coefficient	NOUN
gujaf-188	188	6	of	of	ADP
gujaf-188	188	7	the	the	DET
gujaf-188	188	8	explanatory	explanatory	ADJ
gujaf-188	188	9	variable	variable	NOUN
gujaf-188	188	10	)	)	PUNCT
gujaf-188	188	11	from	from	ADP
gujaf-188	188	12	the	the	DET
gujaf-188	188	13	regression	regression	NOUN
gujaf-188	188	14	residuals	residual	NOUN
gujaf-188	188	15	is	be	AUX
gujaf-188	188	16	the	the	DET
gujaf-188	188	17	determinant	determinant	ADJ
gujaf-188	188	18	that	that	PRON
gujaf-188	188	19	shows	show	VERB
gujaf-188	188	20	the	the	DET
gujaf-188	188	21	level	level	NOUN
gujaf-188	188	22	of	of	ADP
gujaf-188	188	23	earning	earn	VERB
gujaf-188	188	24	persistence	persistence	NOUN
gujaf-188	188	25	.	.	PUNCT
gujaf-188	189	1	a	a	DET
gujaf-188	189	2	beta	beta	NOUN
gujaf-188	189	3	of	of	ADP
gujaf-188	189	4	higher	high	ADJ
gujaf-188	189	5	value	value	NOUN
gujaf-188	189	6	tends	tend	VERB
gujaf-188	189	7	to	to	PART
gujaf-188	189	8	have	have	VERB
gujaf-188	189	9	more	more	ADJ
gujaf-188	189	10	desirable	desirable	ADJ
gujaf-188	189	11	earnings	earning	NOUN
gujaf-188	189	12	and	and	CCONJ
gujaf-188	189	13	cash	cash	NOUN
gujaf-188	189	14	flow	flow	NOUN
gujaf-188	189	15	stream	stream	NOUN
gujaf-188	189	16	which	which	PRON
gujaf-188	189	17	will	will	AUX
gujaf-188	189	18	affect	affect	VERB
gujaf-188	189	19	the	the	DET
gujaf-188	189	20	firm	firm	NOUN
gujaf-188	189	21	’s	’s	PART
gujaf-188	189	22	market	market	NOUN
gujaf-188	189	23	value	value	NOUN
gujaf-188	189	24	.	.	PUNCT
gujaf-188	190	1	the	the	DET
gujaf-188	190	2	model	model	NOUN
gujaf-188	190	3	was	be	AUX
gujaf-188	190	4	used	use	VERB
gujaf-188	190	5	by	by	ADP
gujaf-188	190	6	sloan	sloan	PROPN
gujaf-188	190	7	(	(	PUNCT
gujaf-188	190	8	1996	1996	NUM
gujaf-188	190	9	)	)	PUNCT
gujaf-188	190	10	and	and	CCONJ
gujaf-188	190	11	is	be	AUX
gujaf-188	190	12	based	base	VERB
gujaf-188	190	13	on	on	ADP
gujaf-188	190	14	the	the	DET
gujaf-188	190	15	views	view	NOUN
gujaf-188	190	16	of	of	ADP
gujaf-188	190	17	graham	graham	PROPN
gujaf-188	190	18	and	and	CCONJ
gujaf-188	190	19	dodds	dodds	PROPN
gujaf-188	190	20	(	(	PUNCT
gujaf-188	190	21	1934	1934	NUM
gujaf-188	190	22	)	)	PUNCT
gujaf-188	190	23	on	on	ADP
gujaf-188	190	24	earnings	earning	NOUN
gujaf-188	190	25	as	as	ADP
gujaf-188	190	26	a	a	DET
gujaf-188	190	27	simple	simple	ADJ
gujaf-188	190	28	matric	matric	NOUN
gujaf-188	190	29	that	that	PRON
gujaf-188	190	30	can	can	AUX
gujaf-188	190	31	be	be	AUX
gujaf-188	190	32	used	use	VERB
gujaf-188	190	33	to	to	PART
gujaf-188	190	34	predict	predict	VERB
gujaf-188	190	35	cash	cash	NOUN
gujaf-188	190	36	flows	flow	NOUN
gujaf-188	190	37	and	and	CCONJ
gujaf-188	190	38	quality	quality	NOUN
gujaf-188	190	39	valuation	valuation	NOUN
gujaf-188	190	40	.	.	PUNCT
gujaf-188	191	1	the	the	DET
gujaf-188	191	2	ep	ep	PROPN
gujaf-188	191	3	model	model	NOUN
gujaf-188	191	4	is	be	AUX
gujaf-188	191	5	as	as	SCONJ
gujaf-188	191	6	follows	follow	VERB
gujaf-188	191	7	:	:	PUNCT
gujaf-188	191	8	earningst-1	earningst-1	NUM
gujaf-188	191	9	=	=	SYM
gujaf-188	191	10	α	α	PROPN
gujaf-188	192	1	+	+	X
gujaf-188	192	2	βearningst	βearningst	ADV
gujaf-188	193	1	+	+	CCONJ
gujaf-188	193	2	εt	εt	INTJ
gujaf-188	193	3	................................................................	................................................................	PUNCT
gujaf-188	193	4	(	(	PUNCT
gujaf-188	193	5	eqt	eqt	PROPN
gujaf-188	193	6	1	1	NUM
gujaf-188	193	7	)	)	PUNCT
gujaf-188	193	8	earningst-1	earningst-1	NUM
gujaf-188	193	9	is	be	AUX
gujaf-188	193	10	the	the	DET
gujaf-188	193	11	previous	previous	ADJ
gujaf-188	193	12	year	year	NOUN
gujaf-188	193	13	absolute	absolute	ADJ
gujaf-188	193	14	value	value	NOUN
gujaf-188	193	15	of	of	ADP
gujaf-188	193	16	earnings	earning	NOUN
gujaf-188	193	17	earningst	earningst	ADV
gujaf-188	193	18	is	be	AUX
gujaf-188	193	19	the	the	DET
gujaf-188	193	20	absolute	absolute	ADJ
gujaf-188	193	21	value	value	NOUN
gujaf-188	193	22	of	of	ADP
gujaf-188	193	23	current	current	ADJ
gujaf-188	193	24	year	year	NOUN
gujaf-188	193	25	earnings	earning	NOUN
gujaf-188	193	26	α	α	PROPN
gujaf-188	193	27	is	be	AUX
gujaf-188	193	28	the	the	DET
gujaf-188	193	29	intercept	intercept	NOUN
gujaf-188	193	30	,	,	PUNCT
gujaf-188	193	31	β	β	X
gujaf-188	193	32	is	be	AUX
gujaf-188	193	33	the	the	DET
gujaf-188	193	34	coefficient	coefficient	NOUN
gujaf-188	193	35	of	of	ADP
gujaf-188	193	36	the	the	DET
gujaf-188	193	37	explanatory	explanatory	ADJ
gujaf-188	193	38	variable	variable	NOUN
gujaf-188	193	39	(	(	PUNCT
gujaf-188	193	40	which	which	DET
gujaf-188	193	41	as	as	ADV
gujaf-188	193	42	far	far	ADV
gujaf-188	193	43	this	this	DET
gujaf-188	193	44	study	study	NOUN
gujaf-188	193	45	explain	explain	VERB
gujaf-188	193	46	the	the	DET
gujaf-188	193	47	magnitude	magnitude	NOUN
gujaf-188	193	48	of	of	ADP
gujaf-188	193	49	ep	ep	PROPN
gujaf-188	193	50	)	)	PUNCT
gujaf-188	193	51	,	,	PUNCT
gujaf-188	193	52	and	and	CCONJ
gujaf-188	193	53	εt	εt	PROPN
gujaf-188	193	54	is	be	AUX
gujaf-188	193	55	the	the	DET
gujaf-188	193	56	error	error	NOUN
gujaf-188	193	57	term	term	NOUN
gujaf-188	193	58	of	of	ADP
gujaf-188	193	59	the	the	DET
gujaf-188	193	60	residuals	residual	NOUN
gujaf-188	193	61	.	.	PUNCT
gujaf-188	194	1	gusau	gusau	ADJ
gujaf-188	194	2	journal	journal	PROPN
gujaf-188	194	3	of	of	ADP
gujaf-188	194	4	accounting	accounting	NOUN
gujaf-188	194	5	and	and	CCONJ
gujaf-188	194	6	finance	finance	NOUN
gujaf-188	194	7	,	,	PUNCT
gujaf-188	194	8	vol	vol	NOUN
gujaf-188	194	9	.	.	PROPN
gujaf-188	194	10	3	3	NUM
gujaf-188	194	11	,	,	PUNCT
gujaf-188	194	12	issue	issue	NOUN
gujaf-188	194	13	3	3	NUM
gujaf-188	194	14	,	,	PUNCT
gujaf-188	194	15	october	october	PROPN
gujaf-188	194	16	,	,	PUNCT
gujaf-188	194	17	2022	2022	NUM
gujaf-188	194	18	183	183	NUM
gujaf-188	194	19	the	the	DET
gujaf-188	194	20	model	model	NOUN
gujaf-188	194	21	of	of	ADP
gujaf-188	194	22	this	this	DET
gujaf-188	194	23	study	study	NOUN
gujaf-188	194	24	consists	consist	VERB
gujaf-188	194	25	of	of	ADP
gujaf-188	194	26	two	two	NUM
gujaf-188	194	27	variables	variable	NOUN
gujaf-188	194	28	;	;	PUNCT
gujaf-188	194	29	the	the	DET
gujaf-188	194	30	explained	explain	VERB
gujaf-188	194	31	and	and	CCONJ
gujaf-188	194	32	the	the	DET
gujaf-188	194	33	explanatory	explanatory	ADJ
gujaf-188	194	34	variables	variable	NOUN
gujaf-188	194	35	.	.	PUNCT
gujaf-188	195	1	the	the	DET
gujaf-188	195	2	explanatory	explanatory	ADJ
gujaf-188	195	3	variables	variable	NOUN
gujaf-188	195	4	constitutes	constitute	VERB
gujaf-188	195	5	board	board	NOUN
gujaf-188	195	6	independence	independence	NOUN
gujaf-188	195	7	,	,	PUNCT
gujaf-188	195	8	audit	audit	NOUN
gujaf-188	195	9	effectiveness	effectiveness	NOUN
gujaf-188	195	10	(	(	PUNCT
gujaf-188	195	11	audit	audit	NOUN
gujaf-188	195	12	committee	committee	NOUN
gujaf-188	195	13	,	,	PUNCT
gujaf-188	195	14	meetings	meeting	NOUN
gujaf-188	195	15	and	and	CCONJ
gujaf-188	195	16	expertise	expertise	NOUN
gujaf-188	195	17	)	)	PUNCT
gujaf-188	195	18	while	while	SCONJ
gujaf-188	195	19	the	the	DET
gujaf-188	195	20	dependent	dependent	ADJ
gujaf-188	195	21	(	(	PUNCT
gujaf-188	195	22	explained	explain	VERB
gujaf-188	195	23	)	)	PUNCT
gujaf-188	195	24	variable	variable	NOUN
gujaf-188	195	25	is	be	AUX
gujaf-188	195	26	the	the	DET
gujaf-188	195	27	quality	quality	NOUN
gujaf-188	195	28	of	of	ADP
gujaf-188	195	29	reported	report	VERB
gujaf-188	195	30	earnings	earning	NOUN
gujaf-188	195	31	proxy	proxy	NOUN
gujaf-188	195	32	by	by	ADP
gujaf-188	195	33	the	the	DET
gujaf-188	195	34	coefficient	coefficient	NOUN
gujaf-188	195	35	values	value	NOUN
gujaf-188	195	36	of	of	ADP
gujaf-188	195	37	current	current	ADJ
gujaf-188	195	38	earnings	earning	NOUN
gujaf-188	195	39	from	from	ADP
gujaf-188	195	40	the	the	DET
gujaf-188	195	41	output	output	NOUN
gujaf-188	195	42	of	of	ADP
gujaf-188	195	43	eqt	eqt	PROPN
gujaf-188	195	44	1	1	NUM
gujaf-188	195	45	in	in	ADP
gujaf-188	195	46	detecting	detect	VERB
gujaf-188	195	47	the	the	DET
gujaf-188	195	48	level	level	NOUN
gujaf-188	195	49	of	of	ADP
gujaf-188	195	50	persistence	persistence	NOUN
gujaf-188	195	51	.	.	PUNCT
gujaf-188	196	1	the	the	DET
gujaf-188	196	2	longitudinal	longitudinal	ADJ
gujaf-188	196	3	and	and	CCONJ
gujaf-188	196	4	balanced	balanced	ADJ
gujaf-188	196	5	panel	panel	NOUN
gujaf-188	196	6	data	datum	NOUN
gujaf-188	196	7	used	use	VERB
gujaf-188	196	8	by	by	ADP
gujaf-188	196	9	this	this	DET
gujaf-188	196	10	study	study	NOUN
gujaf-188	196	11	employs	employ	VERB
gujaf-188	196	12	ep	ep	PROPN
gujaf-188	196	13	as	as	ADP
gujaf-188	196	14	proxy	proxy	NOUN
gujaf-188	196	15	for	for	ADP
gujaf-188	196	16	the	the	DET
gujaf-188	196	17	quality	quality	NOUN
gujaf-188	196	18	of	of	ADP
gujaf-188	196	19	reported	report	VERB
gujaf-188	196	20	earnings	earning	NOUN
gujaf-188	196	21	as	as	SCONJ
gujaf-188	196	22	it	it	PRON
gujaf-188	196	23	was	be	AUX
gujaf-188	196	24	measured	measure	VERB
gujaf-188	196	25	by	by	ADP
gujaf-188	196	26	sloan	sloan	PROPN
gujaf-188	196	27	(	(	PUNCT
gujaf-188	196	28	1996	1996	NUM
gujaf-188	196	29	)	)	PUNCT
gujaf-188	196	30	and	and	CCONJ
gujaf-188	196	31	dechow	dechow	ADJ
gujaf-188	196	32	et	et	PROPN
gujaf-188	196	33	al	al	PROPN
gujaf-188	196	34	.	.	PROPN
gujaf-188	196	35	,	,	PUNCT
gujaf-188	196	36	(	(	PUNCT
gujaf-188	196	37	2010	2010	NUM
gujaf-188	196	38	)	)	PUNCT
gujaf-188	196	39	,	,	PUNCT
gujaf-188	196	40	therefore	therefore	ADV
gujaf-188	196	41	the	the	DET
gujaf-188	196	42	dependent	dependent	ADJ
gujaf-188	196	43	variable	variable	ADJ
gujaf-188	196	44	ep	ep	NOUN
gujaf-188	196	45	,	,	PUNCT
gujaf-188	196	46	which	which	PRON
gujaf-188	196	47	is	be	AUX
gujaf-188	196	48	measured	measure	VERB
gujaf-188	196	49	by	by	ADP
gujaf-188	196	50	the	the	DET
gujaf-188	196	51	coefficient	coefficient	NOUN
gujaf-188	196	52	values	value	NOUN
gujaf-188	196	53	of	of	ADP
gujaf-188	196	54	reported	report	VERB
gujaf-188	196	55	earnings	earning	NOUN
gujaf-188	196	56	that	that	PRON
gujaf-188	196	57	have	have	AUX
gujaf-188	196	58	been	be	AUX
gujaf-188	196	59	tested	test	VERB
gujaf-188	196	60	as	as	ADP
gujaf-188	196	61	to	to	PART
gujaf-188	196	62	have	have	AUX
gujaf-188	196	63	a	a	DET
gujaf-188	196	64	highly	highly	ADV
gujaf-188	196	65	and	and	CCONJ
gujaf-188	196	66	significant	significant	ADJ
gujaf-188	196	67	persistence	persistence	NOUN
gujaf-188	196	68	over	over	ADP
gujaf-188	196	69	time	time	NOUN
gujaf-188	196	70	by	by	ADP
gujaf-188	196	71	eqt	eqt	PROPN
gujaf-188	196	72	1	1	NUM
gujaf-188	196	73	.	.	PUNCT
gujaf-188	197	1	as	as	ADP
gujaf-188	197	2	for	for	ADP
gujaf-188	197	3	the	the	DET
gujaf-188	197	4	explanatory	explanatory	ADJ
gujaf-188	197	5	variables	variable	NOUN
gujaf-188	197	6	,	,	PUNCT
gujaf-188	197	7	three	three	NUM
gujaf-188	197	8	variables	variable	NOUN
gujaf-188	197	9	were	be	AUX
gujaf-188	197	10	used	use	VERB
gujaf-188	197	11	.	.	PUNCT
gujaf-188	198	1	the	the	DET
gujaf-188	198	2	variables	variable	NOUN
gujaf-188	198	3	are	be	AUX
gujaf-188	198	4	board	board	NOUN
gujaf-188	198	5	independence	independence	NOUN
gujaf-188	198	6	(	(	PUNCT
gujaf-188	198	7	b_ind	b_ind	VERB
gujaf-188	198	8	)	)	PUNCT
gujaf-188	198	9	measured	measure	VERB
gujaf-188	198	10	by	by	ADP
gujaf-188	198	11	the	the	DET
gujaf-188	198	12	proportion	proportion	NOUN
gujaf-188	198	13	of	of	ADP
gujaf-188	198	14	independent	independent	ADJ
gujaf-188	198	15	directors	director	NOUN
gujaf-188	198	16	to	to	ADP
gujaf-188	198	17	the	the	DET
gujaf-188	198	18	total	total	ADJ
gujaf-188	198	19	number	number	NOUN
gujaf-188	198	20	of	of	ADP
gujaf-188	198	21	directors	director	NOUN
gujaf-188	198	22	on	on	ADP
gujaf-188	198	23	the	the	DET
gujaf-188	198	24	board	board	NOUN
gujaf-188	198	25	(	(	PUNCT
gujaf-188	198	26	sun	sun	PROPN
gujaf-188	198	27	&	&	CCONJ
gujaf-188	198	28	liu	liu	PROPN
gujaf-188	198	29	,	,	PUNCT
gujaf-188	198	30	2013	2013	NUM
gujaf-188	198	31	;	;	PUNCT
gujaf-188	198	32	wu	wu	PROPN
gujaf-188	198	33	et	et	PROPN
gujaf-188	198	34	al	al	PROPN
gujaf-188	198	35	.	.	PROPN
gujaf-188	198	36	,	,	PUNCT
gujaf-188	198	37	2007	2007	NUM
gujaf-188	198	38	;	;	PUNCT
gujaf-188	198	39	song	song	NOUN
gujaf-188	198	40	&	&	CCONJ
gujaf-188	198	41	windram	windram	PROPN
gujaf-188	198	42	,	,	PUNCT
gujaf-188	198	43	2004	2004	NUM
gujaf-188	198	44	;	;	PUNCT
gujaf-188	198	45	xie	xie	PROPN
gujaf-188	198	46	et	et	PROPN
gujaf-188	198	47	al	al	PROPN
gujaf-188	198	48	.	.	PROPN
gujaf-188	198	49	,	,	PUNCT
gujaf-188	198	50	2003	2003	NUM
gujaf-188	198	51	;	;	PUNCT
gujaf-188	198	52	klien	klien	PROPN
gujaf-188	198	53	,	,	PUNCT
gujaf-188	198	54	2002	2002	NUM
gujaf-188	198	55	&	&	CCONJ
gujaf-188	198	56	beaseley	beaseley	PROPN
gujaf-188	198	57	1996	1996	NUM
gujaf-188	198	58	)	)	PUNCT
gujaf-188	198	59	;	;	PUNCT
gujaf-188	198	60	audit	audit	NOUN
gujaf-188	198	61	committee	committee	NOUN
gujaf-188	198	62	meetings	meeting	NOUN
gujaf-188	198	63	(	(	PUNCT
gujaf-188	198	64	ac_mtin	ac_mtin	X
gujaf-188	198	65	)	)	PUNCT
gujaf-188	198	66	measured	measure	VERB
gujaf-188	198	67	as	as	ADP
gujaf-188	198	68	total	total	ADJ
gujaf-188	198	69	number	number	NOUN
gujaf-188	198	70	of	of	ADP
gujaf-188	198	71	meeting	meeting	NOUN
gujaf-188	198	72	by	by	ADP
gujaf-188	198	73	the	the	DET
gujaf-188	198	74	committee	committee	NOUN
gujaf-188	198	75	in	in	ADP
gujaf-188	198	76	the	the	DET
gujaf-188	198	77	financial	financial	ADJ
gujaf-188	198	78	accounting	accounting	NOUN
gujaf-188	198	79	period	period	NOUN
gujaf-188	198	80	(	(	PUNCT
gujaf-188	198	81	eyenubo	eyenubo	NOUN
gujaf-188	198	82	et	et	PROPN
gujaf-188	198	83	al	al	PROPN
gujaf-188	198	84	.	.	PROPN
gujaf-188	198	85	,	,	PUNCT
gujaf-188	198	86	2017	2017	NUM
gujaf-188	198	87	;	;	PUNCT
gujaf-188	198	88	malik	malik	PROPN
gujaf-188	198	89	,	,	PUNCT
gujaf-188	198	90	2014	2014	NUM
gujaf-188	198	91	;	;	PUNCT
gujaf-188	198	92	devlaminc	devlaminc	PROPN
gujaf-188	198	93	&	&	CCONJ
gujaf-188	198	94	saren	saren	PROPN
gujaf-188	198	95	,	,	PUNCT
gujaf-188	198	96	2013	2013	NUM
gujaf-188	198	97	&	&	CCONJ
gujaf-188	198	98	soliman	soliman	PROPN
gujaf-188	198	99	&	&	CCONJ
gujaf-188	198	100	ragab	ragab	PROPN
gujaf-188	198	101	,	,	PUNCT
gujaf-188	198	102	2014	2014	NUM
gujaf-188	198	103	)	)	PUNCT
gujaf-188	198	104	.	.	PUNCT
gujaf-188	199	1	audit	audit	NOUN
gujaf-188	199	2	committee	committee	NOUN
gujaf-188	199	3	expertise	expertise	NOUN
gujaf-188	199	4	(	(	PUNCT
gujaf-188	199	5	ac_exprt	ac_exprt	NOUN
gujaf-188	199	6	)	)	PUNCT
gujaf-188	199	7	is	be	AUX
gujaf-188	199	8	the	the	DET
gujaf-188	199	9	last	last	ADJ
gujaf-188	199	10	variable	variable	NOUN
gujaf-188	199	11	in	in	ADP
gujaf-188	199	12	the	the	DET
gujaf-188	199	13	model	model	NOUN
gujaf-188	199	14	.	.	PUNCT
gujaf-188	200	1	it	it	PRON
gujaf-188	200	2	is	be	AUX
gujaf-188	200	3	a	a	DET
gujaf-188	200	4	dummy	dummy	ADJ
gujaf-188	200	5	variable	variable	NOUN
gujaf-188	200	6	that	that	PRON
gujaf-188	200	7	reflect	reflect	VERB
gujaf-188	200	8	1	1	NUM
gujaf-188	200	9	if	if	SCONJ
gujaf-188	200	10	there	there	PRON
gujaf-188	200	11	is	be	VERB
gujaf-188	200	12	an	an	DET
gujaf-188	200	13	expert	expert	NOUN
gujaf-188	200	14	in	in	ADP
gujaf-188	200	15	the	the	DET
gujaf-188	200	16	committee	committee	NOUN
gujaf-188	200	17	and	and	CCONJ
gujaf-188	200	18	0	0	NUM
gujaf-188	200	19	if	if	SCONJ
gujaf-188	200	20	it	it	PRON
gujaf-188	200	21	is	be	AUX
gujaf-188	200	22	otherwise	otherwise	ADV
gujaf-188	200	23	.	.	PUNCT
gujaf-188	201	1	the	the	DET
gujaf-188	201	2	meaning	meaning	NOUN
gujaf-188	201	3	of	of	ADP
gujaf-188	201	4	expert	expert	NOUN
gujaf-188	201	5	is	be	AUX
gujaf-188	201	6	to	to	PART
gujaf-188	201	7	have	have	VERB
gujaf-188	201	8	a	a	DET
gujaf-188	201	9	qualification	qualification	NOUN
gujaf-188	201	10	of	of	ADP
gujaf-188	201	11	any	any	DET
gujaf-188	201	12	national	national	ADJ
gujaf-188	201	13	or	or	CCONJ
gujaf-188	201	14	international	international	ADJ
gujaf-188	201	15	professional	professional	ADJ
gujaf-188	201	16	accounting	accounting	NOUN
gujaf-188	201	17	body	body	NOUN
gujaf-188	201	18	such	such	ADJ
gujaf-188	201	19	as	as	ADP
gujaf-188	201	20	anan	anan	PROPN
gujaf-188	201	21	,	,	PUNCT
gujaf-188	201	22	ican	ican	ADJ
gujaf-188	201	23	or	or	CCONJ
gujaf-188	201	24	acca	acca	PROPN
gujaf-188	201	25	(	(	PUNCT
gujaf-188	201	26	al	al	PROPN
gujaf-188	201	27	-	-	PUNCT
gujaf-188	201	28	ajmi	ajmi	PROPN
gujaf-188	201	29	,	,	PUNCT
gujaf-188	201	30	2009	2009	NUM
gujaf-188	201	31	;	;	PUNCT
gujaf-188	201	32	abbott	abbott	PROPN
gujaf-188	201	33	,	,	PUNCT
gujaf-188	201	34	et	et	PROPN
gujaf-188	201	35	al	al	PROPN
gujaf-188	201	36	.	.	PROPN
gujaf-188	201	37	,	,	PUNCT
gujaf-188	201	38	2004	2004	NUM
gujaf-188	201	39	;	;	PUNCT
gujaf-188	201	40	felo	felo	ADV
gujaf-188	201	41	et	et	PROPN
gujaf-188	201	42	al	al	PROPN
gujaf-188	201	43	.	.	PROPN
gujaf-188	201	44	,	,	PUNCT
gujaf-188	201	45	2003	2003	NUM
gujaf-188	201	46	;	;	PUNCT
gujaf-188	201	47	dezoort	dezoort	PROPN
gujaf-188	201	48	et	et	PROPN
gujaf-188	201	49	al	al	PROPN
gujaf-188	201	50	.	.	PROPN
gujaf-188	201	51	,	,	PUNCT
gujaf-188	201	52	2002	2002	NUM
gujaf-188	201	53	&	&	CCONJ
gujaf-188	201	54	dezoort	dezoort	PROPN
gujaf-188	201	55	&	&	CCONJ
gujaf-188	201	56	salterio	salterio	PROPN
gujaf-188	201	57	,	,	PUNCT
gujaf-188	201	58	2001	2001	NUM
gujaf-188	201	59	)	)	PUNCT
gujaf-188	201	60	.	.	PUNCT
gujaf-188	202	1	the	the	DET
gujaf-188	202	2	study	study	NOUN
gujaf-188	202	3	holds	hold	VERB
gujaf-188	202	4	firm	firm	ADJ
gujaf-188	202	5	size	size	NOUN
gujaf-188	202	6	for	for	ADP
gujaf-188	202	7	control	control	NOUN
gujaf-188	202	8	variable	variable	NOUN
gujaf-188	202	9	.	.	PUNCT
gujaf-188	203	1	the	the	DET
gujaf-188	203	2	natural	natural	ADJ
gujaf-188	203	3	log	log	NOUN
gujaf-188	203	4	of	of	ADP
gujaf-188	203	5	total	total	ADJ
gujaf-188	203	6	asset	asset	NOUN
gujaf-188	203	7	(	(	PUNCT
gujaf-188	203	8	log_ta	log_ta	PROPN
gujaf-188	203	9	)	)	PUNCT
gujaf-188	203	10	is	be	AUX
gujaf-188	203	11	the	the	DET
gujaf-188	203	12	proxy	proxy	NOUN
gujaf-188	203	13	that	that	PRON
gujaf-188	203	14	featured	feature	VERB
gujaf-188	203	15	in	in	ADP
gujaf-188	203	16	the	the	DET
gujaf-188	203	17	model	model	NOUN
gujaf-188	203	18	(	(	PUNCT
gujaf-188	203	19	kantudu	kantudu	NOUN
gujaf-188	203	20	&	&	CCONJ
gujaf-188	203	21	samaila	samaila	PROPN
gujaf-188	203	22	,	,	PUNCT
gujaf-188	203	23	2015	2015	NUM
gujaf-188	203	24	;	;	PUNCT
gujaf-188	203	25	hassan	hassan	PROPN
gujaf-188	203	26	,	,	PUNCT
gujaf-188	203	27	2013	2013	NUM
gujaf-188	203	28	&	&	CCONJ
gujaf-188	203	29	rainsbury	rainsbury	PROPN
gujaf-188	203	30	,	,	PUNCT
gujaf-188	203	31	bradbury	bradbury	PROPN
gujaf-188	203	32	&	&	CCONJ
gujaf-188	203	33	cahan	cahan	PROPN
gujaf-188	203	34	,	,	PUNCT
gujaf-188	203	35	20009	20009	NUM
gujaf-188	203	36	)	)	PUNCT
gujaf-188	203	37	.	.	PUNCT
gujaf-188	204	1	the	the	DET
gujaf-188	204	2	firm	firm	ADJ
gujaf-188	204	3	size	size	NOUN
gujaf-188	204	4	as	as	ADP
gujaf-188	204	5	a	a	DET
gujaf-188	204	6	control	control	NOUN
gujaf-188	204	7	variable	variable	NOUN
gujaf-188	204	8	is	be	AUX
gujaf-188	204	9	paramount	paramount	ADJ
gujaf-188	204	10	because	because	SCONJ
gujaf-188	204	11	the	the	DET
gujaf-188	204	12	expectation	expectation	NOUN
gujaf-188	204	13	is	be	AUX
gujaf-188	204	14	that	that	SCONJ
gujaf-188	204	15	a	a	DET
gujaf-188	204	16	larger	large	ADJ
gujaf-188	204	17	firm	firm	NOUN
gujaf-188	204	18	may	may	AUX
gujaf-188	204	19	have	have	VERB
gujaf-188	204	20	wider	wide	ADJ
gujaf-188	204	21	problem	problem	NOUN
gujaf-188	204	22	considering	consider	VERB
gujaf-188	204	23	the	the	DET
gujaf-188	204	24	stakeholders	stakeholder	NOUN
gujaf-188	204	25	theory	theory	NOUN
gujaf-188	204	26	(	(	PUNCT
gujaf-188	204	27	hassan	hassan	PROPN
gujaf-188	204	28	,	,	PUNCT
gujaf-188	204	29	2013	2013	NUM
gujaf-188	204	30	)	)	PUNCT
gujaf-188	204	31	.	.	PUNCT
gujaf-188	205	1	moreover	moreover	ADV
gujaf-188	205	2	,	,	PUNCT
gujaf-188	205	3	kantudu	kantudu	NOUN
gujaf-188	205	4	and	and	CCONJ
gujaf-188	205	5	samaila	samaila	PROPN
gujaf-188	205	6	(	(	PUNCT
gujaf-188	205	7	2015	2015	NUM
gujaf-188	205	8	)	)	PUNCT
gujaf-188	205	9	state	state	NOUN
gujaf-188	205	10	that	that	SCONJ
gujaf-188	205	11	lager	lag	ADJ
gujaf-188	205	12	firms	firm	NOUN
gujaf-188	205	13	may	may	AUX
gujaf-188	205	14	contain	contain	VERB
gujaf-188	205	15	more	more	ADJ
gujaf-188	205	16	information	information	NOUN
gujaf-188	205	17	required	require	VERB
gujaf-188	205	18	by	by	ADP
gujaf-188	205	19	the	the	DET
gujaf-188	205	20	stakeholder	stakeholder	NOUN
gujaf-188	205	21	’s	’s	PART
gujaf-188	205	22	.	.	PUNCT
gujaf-188	206	1	base	base	NOUN
gujaf-188	206	2	on	on	ADP
gujaf-188	206	3	the	the	DET
gujaf-188	206	4	afore	afore	ADV
gujaf-188	206	5	-	-	PUNCT
gujaf-188	206	6	mentioned	mention	VERB
gujaf-188	206	7	variables	variable	NOUN
gujaf-188	206	8	the	the	DET
gujaf-188	206	9	model	model	NOUN
gujaf-188	206	10	is	be	AUX
gujaf-188	206	11	specified	specify	VERB
gujaf-188	206	12	as	as	SCONJ
gujaf-188	206	13	follows	follow	VERB
gujaf-188	206	14	:	:	PUNCT
gujaf-188	206	15	epit	epit	NOUN
gujaf-188	206	16	=	=	SYM
gujaf-188	206	17	α+β1bindit+β2ac_mtinit+β3ac_exprtit+β4log_tait+ε	α+β1bindit+β2ac_mtinit+β3ac_exprtit+β4log_tait+ε	NUM
gujaf-188	206	18	…	…	PUNCT
gujaf-188	206	19	.........	.........	PUNCT
gujaf-188	207	1	(	(	PUNCT
gujaf-188	207	2	eqt	eqt	PROPN
gujaf-188	207	3	2	2	NUM
gujaf-188	207	4	)	)	PUNCT
gujaf-188	207	5	where	where	SCONJ
gujaf-188	207	6	:	:	PUNCT
gujaf-188	207	7	ep	ep	PROPN
gujaf-188	207	8	=	=	PUNCT
gujaf-188	207	9	earning	earn	VERB
gujaf-188	207	10	persistence	persistence	NOUN
gujaf-188	207	11	bind	bind	NOUN
gujaf-188	207	12	=	=	SYM
gujaf-188	207	13	board	board	NOUN
gujaf-188	207	14	independence	independence	NOUN
gujaf-188	207	15	ac_mtin	ac_mtin	NOUN
gujaf-188	207	16	=	=	SYM
gujaf-188	207	17	audit	audit	NOUN
gujaf-188	207	18	committee	committee	NOUN
gujaf-188	207	19	meetings	meeting	NOUN
gujaf-188	207	20	ac_exprt	ac_exprt	ADP
gujaf-188	207	21	=	=	NUM
gujaf-188	207	22	audit	audit	PROPN
gujaf-188	207	23	committee	committee	NOUN
gujaf-188	207	24	expertise	expertise	NOUN
gujaf-188	207	25	gusau	gusau	PROPN
gujaf-188	207	26	journal	journal	PROPN
gujaf-188	207	27	of	of	ADP
gujaf-188	207	28	accounting	accounting	NOUN
gujaf-188	207	29	and	and	CCONJ
gujaf-188	207	30	finance	finance	NOUN
gujaf-188	207	31	,	,	PUNCT
gujaf-188	207	32	vol	vol	NOUN
gujaf-188	207	33	.	.	PROPN
gujaf-188	207	34	3	3	NUM
gujaf-188	207	35	,	,	PUNCT
gujaf-188	207	36	issue	issue	NOUN
gujaf-188	207	37	3	3	NUM
gujaf-188	207	38	,	,	PUNCT
gujaf-188	207	39	october	october	PROPN
gujaf-188	207	40	,	,	PUNCT
gujaf-188	207	41	2022	2022	NUM
gujaf-188	207	42	184	184	NUM
gujaf-188	207	43	log_ta	log_ta	PUNCT
gujaf-188	208	1	=	=	SYM
gujaf-188	208	2	natural	natural	ADJ
gujaf-188	208	3	log	log	NOUN
gujaf-188	208	4	of	of	ADP
gujaf-188	208	5	total	total	ADJ
gujaf-188	208	6	assets	asset	NOUN
gujaf-188	208	7	α	α	NOUN
gujaf-188	208	8	=	=	PUNCT
gujaf-188	208	9	the	the	DET
gujaf-188	208	10	intercept	intercept	NOUN
gujaf-188	208	11	(	(	PUNCT
gujaf-188	208	12	i.e	i.e	DET
gujaf-188	208	13	parameter	parameter	NOUN
gujaf-188	208	14	of	of	ADP
gujaf-188	208	15	the	the	DET
gujaf-188	208	16	estimate	estimate	NOUN
gujaf-188	208	17	as	as	ADP
gujaf-188	208	18	an	an	DET
gujaf-188	208	19	average	average	ADJ
gujaf-188	208	20	amount	amount	NOUN
gujaf-188	208	21	that	that	PRON
gujaf-188	208	22	is	be	AUX
gujaf-188	208	23	directly	directly	ADV
gujaf-188	208	24	proportion	proportion	NOUN
gujaf-188	208	25	of	of	ADP
gujaf-188	208	26	the	the	DET
gujaf-188	208	27	dependent	dependent	ADJ
gujaf-188	208	28	variable	variable	NOUN
gujaf-188	208	29	to	to	ADP
gujaf-188	208	30	the	the	DET
gujaf-188	208	31	independent	independent	ADJ
gujaf-188	208	32	variable	variable	NOUN
gujaf-188	208	33	whether	whether	SCONJ
gujaf-188	208	34	it	it	PRON
gujaf-188	208	35	increase	increase	VERB
gujaf-188	208	36	upward	upward	ADV
gujaf-188	208	37	or	or	CCONJ
gujaf-188	208	38	downward	downward	ADJ
gujaf-188	208	39	)	)	PUNCT
gujaf-188	208	40	.	.	PUNCT
gujaf-188	209	1	βn	βn	PUNCT
gujaf-188	210	1	=	=	PUNCT
gujaf-188	210	2	the	the	DET
gujaf-188	210	3	coefficients	coefficient	NOUN
gujaf-188	210	4	values	value	NOUN
gujaf-188	210	5	or	or	CCONJ
gujaf-188	210	6	the	the	DET
gujaf-188	210	7	partial	partial	ADJ
gujaf-188	210	8	derivatives	derivative	NOUN
gujaf-188	210	9	(	(	PUNCT
gujaf-188	210	10	independent	independent	ADJ
gujaf-188	210	11	variables	variable	NOUN
gujaf-188	210	12	gradients	gradient	NOUN
gujaf-188	210	13	)	)	PUNCT
gujaf-188	210	14	ε	ε	PROPN
gujaf-188	210	15	=	=	SYM
gujaf-188	210	16	stochastic	stochastic	ADJ
gujaf-188	210	17	error	error	NOUN
gujaf-188	210	18	term	term	NOUN
gujaf-188	210	19	4	4	NUM
gujaf-188	210	20	.	.	PUNCT
gujaf-188	210	21	data	datum	NOUN
gujaf-188	210	22	presentation	presentation	NOUN
gujaf-188	210	23	and	and	CCONJ
gujaf-188	210	24	analysis	analysis	NOUN
gujaf-188	210	25	a	a	DET
gujaf-188	210	26	linear	linear	ADJ
gujaf-188	210	27	regression	regression	NOUN
gujaf-188	210	28	was	be	AUX
gujaf-188	210	29	used	use	VERB
gujaf-188	210	30	to	to	PART
gujaf-188	210	31	test	test	VERB
gujaf-188	210	32	the	the	DET
gujaf-188	210	33	level	level	NOUN
gujaf-188	210	34	of	of	ADP
gujaf-188	210	35	earnings	earning	NOUN
gujaf-188	210	36	persistence	persistence	NOUN
gujaf-188	210	37	as	as	SCONJ
gujaf-188	210	38	mentioned	mention	VERB
gujaf-188	210	39	earlier	early	ADV
gujaf-188	210	40	using	use	VERB
gujaf-188	210	41	eqt	eqt	PROPN
gujaf-188	210	42	1	1	NUM
gujaf-188	210	43	.	.	PUNCT
gujaf-188	211	1	the	the	DET
gujaf-188	211	2	result	result	NOUN
gujaf-188	211	3	shows	show	VERB
gujaf-188	211	4	that	that	SCONJ
gujaf-188	211	5	the	the	DET
gujaf-188	211	6	overall	overall	ADJ
gujaf-188	211	7	earnings	earning	NOUN
gujaf-188	211	8	persistence	persistence	NOUN
gujaf-188	211	9	is	be	AUX
gujaf-188	211	10	very	very	ADV
gujaf-188	211	11	high	high	ADJ
gujaf-188	211	12	,	,	PUNCT
gujaf-188	211	13	having	have	VERB
gujaf-188	211	14	a	a	DET
gujaf-188	211	15	percentage	percentage	NOUN
gujaf-188	211	16	of	of	ADP
gujaf-188	211	17	98	98	NUM
gujaf-188	211	18	%	%	NOUN
gujaf-188	211	19	(	(	PUNCT
gujaf-188	211	20	the	the	DET
gujaf-188	211	21	overall	overall	ADJ
gujaf-188	211	22	coefficient	coefficient	NOUN
gujaf-188	211	23	of	of	ADP
gujaf-188	211	24	current	current	ADJ
gujaf-188	211	25	earnings	earning	NOUN
gujaf-188	211	26	from	from	ADP
gujaf-188	211	27	the	the	DET
gujaf-188	211	28	regression	regression	NOUN
gujaf-188	211	29	output	output	NOUN
gujaf-188	211	30	)	)	PUNCT
gujaf-188	211	31	with	with	ADP
gujaf-188	211	32	1	1	NUM
gujaf-188	211	33	%	%	NOUN
gujaf-188	211	34	level	level	NOUN
gujaf-188	211	35	of	of	ADP
gujaf-188	211	36	significance	significance	NOUN
gujaf-188	211	37	)	)	PUNCT
gujaf-188	211	38	.	.	PUNCT
gujaf-188	212	1	this	this	PRON
gujaf-188	212	2	entails	entail	VERB
gujaf-188	212	3	further	far	ADV
gujaf-188	212	4	that	that	SCONJ
gujaf-188	212	5	the	the	DET
gujaf-188	212	6	invariability	invariability	NOUN
gujaf-188	212	7	of	of	ADP
gujaf-188	212	8	earnings	earning	NOUN
gujaf-188	212	9	increasing	increase	VERB
gujaf-188	212	10	in	in	ADP
gujaf-188	212	11	the	the	DET
gujaf-188	212	12	nigerian	nigerian	ADJ
gujaf-188	212	13	consumer	consumer	NOUN
gujaf-188	212	14	goods	good	NOUN
gujaf-188	212	15	firms	firm	NOUN
gujaf-188	212	16	is	be	AUX
gujaf-188	212	17	a	a	DET
gujaf-188	212	18	systematic	systematic	ADJ
gujaf-188	212	19	way	way	NOUN
gujaf-188	212	20	of	of	ADP
gujaf-188	212	21	improving	improve	VERB
gujaf-188	212	22	the	the	DET
gujaf-188	212	23	earnings	earning	NOUN
gujaf-188	212	24	quality	quality	NOUN
gujaf-188	212	25	that	that	PRON
gujaf-188	212	26	can	can	AUX
gujaf-188	212	27	be	be	AUX
gujaf-188	212	28	regarded	regard	VERB
gujaf-188	212	29	as	as	ADP
gujaf-188	212	30	smoothening	smoothen	VERB
gujaf-188	212	31	.	.	PUNCT
gujaf-188	213	1	after	after	ADV
gujaf-188	213	2	all	all	ADV
gujaf-188	213	3	,	,	PUNCT
gujaf-188	213	4	the	the	DET
gujaf-188	213	5	beta	beta	ADJ
gujaf-188	213	6	figures	figure	NOUN
gujaf-188	213	7	for	for	ADP
gujaf-188	213	8	each	each	DET
gujaf-188	213	9	firm	firm	ADJ
gujaf-188	213	10	-	-	PUNCT
gujaf-188	213	11	year	year	NOUN
gujaf-188	213	12	observation	observation	NOUN
gujaf-188	213	13	was	be	AUX
gujaf-188	213	14	predicted	predict	VERB
gujaf-188	213	15	and	and	CCONJ
gujaf-188	213	16	used	use	VERB
gujaf-188	213	17	in	in	ADP
gujaf-188	213	18	the	the	DET
gujaf-188	213	19	panel	panel	NOUN
gujaf-188	213	20	as	as	ADP
gujaf-188	213	21	the	the	DET
gujaf-188	213	22	measure	measure	NOUN
gujaf-188	213	23	to	to	PART
gujaf-188	213	24	explain	explain	VERB
gujaf-188	213	25	ep	ep	PROPN
gujaf-188	213	26	.	.	PROPN
gujaf-188	214	1	4.1	4.1	NUM
gujaf-188	214	2	descriptive	descriptive	ADJ
gujaf-188	214	3	statistics	statistic	NOUN
gujaf-188	214	4	and	and	CCONJ
gujaf-188	214	5	correlation	correlation	NOUN
gujaf-188	214	6	results	result	NOUN
gujaf-188	214	7	table	table	NOUN
gujaf-188	214	8	4.1.1	4.1.1	NUM
gujaf-188	214	9	descriptive	descriptive	ADJ
gujaf-188	214	10	statistics	statistic	NOUN
gujaf-188	214	11	variables	variable	NOUN
gujaf-188	214	12	mean	mean	VERB
gujaf-188	215	1	std	std	X
gujaf-188	215	2	.	.	PUNCT
gujaf-188	216	1	deviation	deviation	NOUN
gujaf-188	216	2	minimum	minimum	ADJ
gujaf-188	216	3	maximum	maximum	ADJ
gujaf-188	216	4	skewness	skewness	NOUN
gujaf-188	216	5	kurtosis	kurtosis	VERB
gujaf-188	216	6	ep	ep	PROPN
gujaf-188	216	7	1.20	1.20	NUM
gujaf-188	216	8	1.30	1.30	NUM
gujaf-188	216	9	7.39	7.39	NUM
gujaf-188	216	10	4.31	4.31	NUM
gujaf-188	216	11	0.00	0.00	NUM
gujaf-188	216	12	0.33	0.33	NUM
gujaf-188	216	13	bind	bind	NOUN
gujaf-188	216	14	0.21	0.21	NUM
gujaf-188	216	15	0.11	0.11	NUM
gujaf-188	216	16	0.06	0.06	NUM
gujaf-188	216	17	0.44	0.44	NUM
gujaf-188	216	18	0.73	0.73	NUM
gujaf-188	216	19	0.04	0.04	NUM
gujaf-188	216	20	ac_mtin	ac_mtin	ADV
gujaf-188	216	21	3.88	3.88	NUM
gujaf-188	216	22	0.90	0.90	NUM
gujaf-188	216	23	1	1	NUM
gujaf-188	216	24	5	5	NUM
gujaf-188	216	25	0.00	0.00	NUM
gujaf-188	216	26	0.02	0.02	NUM
gujaf-188	216	27	ac_exprt	ac_exprt	ADP
gujaf-188	216	28	0.65	0.65	NUM
gujaf-188	216	29	0.48	0.48	NUM
gujaf-188	216	30	0	0	NUM
gujaf-188	216	31	1	1	NUM
gujaf-188	216	32	0.09	0.09	NUM
gujaf-188	216	33	0.00	0.00	NUM
gujaf-188	216	34	log_ta	log_ta	NUM
gujaf-188	217	1	7.78	7.78	NUM
gujaf-188	217	2	0.61	0.61	NUM
gujaf-188	217	3	6.33	6.33	NUM
gujaf-188	217	4	8.56	8.56	NUM
gujaf-188	217	5	0.00	0.00	NUM
gujaf-188	217	6	0.30	0.30	NUM
gujaf-188	217	7	source	source	NOUN
gujaf-188	217	8	:	:	PUNCT
gujaf-188	217	9	stata	stata	VERB
gujaf-188	217	10	14	14	NUM
gujaf-188	217	11	output	output	NOUN
gujaf-188	217	12	.	.	PUNCT
gujaf-188	218	1	in	in	ADP
gujaf-188	218	2	table	table	NOUN
gujaf-188	218	3	4.1.1	4.1.1	NUM
gujaf-188	218	4	,	,	PUNCT
gujaf-188	218	5	the	the	DET
gujaf-188	218	6	descriptive	descriptive	ADJ
gujaf-188	218	7	statistic	statistic	NOUN
gujaf-188	218	8	shows	show	VERB
gujaf-188	218	9	that	that	SCONJ
gujaf-188	218	10	ep	ep	PROPN
gujaf-188	218	11	is	be	AUX
gujaf-188	218	12	having	have	VERB
gujaf-188	218	13	the	the	DET
gujaf-188	218	14	mean	mean	ADJ
gujaf-188	218	15	average	average	NOUN
gujaf-188	218	16	of	of	ADP
gujaf-188	218	17	1.20	1.20	NUM
gujaf-188	218	18	and	and	CCONJ
gujaf-188	218	19	the	the	DET
gujaf-188	218	20	standard	standard	ADJ
gujaf-188	218	21	deviation	deviation	NOUN
gujaf-188	218	22	of	of	ADP
gujaf-188	218	23	1.30	1.30	NUM
gujaf-188	218	24	meaning	mean	VERB
gujaf-188	218	25	that	that	SCONJ
gujaf-188	218	26	there	there	PRON
gujaf-188	218	27	is	be	VERB
gujaf-188	218	28	slight	slight	ADJ
gujaf-188	218	29	deviation	deviation	NOUN
gujaf-188	218	30	of	of	ADP
gujaf-188	218	31	the	the	DET
gujaf-188	218	32	data	datum	NOUN
gujaf-188	218	33	from	from	ADP
gujaf-188	218	34	the	the	DET
gujaf-188	218	35	mean	mean	NOUN
gujaf-188	218	36	.	.	PUNCT
gujaf-188	219	1	the	the	DET
gujaf-188	219	2	table	table	NOUN
gujaf-188	219	3	also	also	ADV
gujaf-188	219	4	shows	show	VERB
gujaf-188	219	5	the	the	DET
gujaf-188	219	6	minimum	minimum	ADJ
gujaf-188	219	7	,	,	PUNCT
gujaf-188	219	8	maximum	maximum	ADJ
gujaf-188	219	9	,	,	PUNCT
gujaf-188	219	10	skewness	skewness	NOUN
gujaf-188	219	11	and	and	CCONJ
gujaf-188	219	12	kurtosis	kurtosis	VERB
gujaf-188	219	13	values	value	NOUN
gujaf-188	219	14	for	for	ADP
gujaf-188	219	15	the	the	DET
gujaf-188	219	16	dependent	dependent	ADJ
gujaf-188	219	17	variable	variable	NOUN
gujaf-188	219	18	.	.	PUNCT
gujaf-188	220	1	however	however	ADV
gujaf-188	220	2	,	,	PUNCT
gujaf-188	220	3	both	both	CCONJ
gujaf-188	220	4	skewness	skewness	NOUN
gujaf-188	220	5	and	and	CCONJ
gujaf-188	220	6	kurtosis	kurtosis	VERB
gujaf-188	220	7	figures	figure	NOUN
gujaf-188	220	8	fails	fail	VERB
gujaf-188	220	9	to	to	PART
gujaf-188	220	10	meet	meet	VERB
gujaf-188	220	11	the	the	DET
gujaf-188	220	12	criterion	criterion	NOUN
gujaf-188	220	13	of	of	ADP
gujaf-188	220	14	gausian	gausian	NOUN
gujaf-188	220	15	and	and	CCONJ
gujaf-188	220	16	asymmetrical	asymmetrical	ADJ
gujaf-188	220	17	distribution	distribution	NOUN
gujaf-188	220	18	which	which	PRON
gujaf-188	220	19	suggested	suggest	VERB
gujaf-188	220	20	them	they	PRON
gujaf-188	220	21	to	to	PART
gujaf-188	220	22	be	be	AUX
gujaf-188	220	23	0	0	NUM
gujaf-188	220	24	respectively	respectively	ADV
gujaf-188	220	25	in	in	ADP
gujaf-188	220	26	some	some	DET
gujaf-188	220	27	instances	instance	NOUN
gujaf-188	220	28	of	of	ADP
gujaf-188	220	29	bind	bind	NOUN
gujaf-188	220	30	&	&	CCONJ
gujaf-188	220	31	ep	ep	PROPN
gujaf-188	220	32	,	,	PUNCT
gujaf-188	220	33	though	though	SCONJ
gujaf-188	220	34	the	the	DET
gujaf-188	220	35	figures	figure	NOUN
gujaf-188	220	36	are	be	AUX
gujaf-188	220	37	all	all	ADV
gujaf-188	220	38	positive	positive	ADJ
gujaf-188	220	39	.	.	PUNCT
gujaf-188	221	1	further	further	ADJ
gujaf-188	221	2	explanation	explanation	NOUN
gujaf-188	221	3	from	from	ADP
gujaf-188	221	4	the	the	DET
gujaf-188	221	5	table	table	NOUN
gujaf-188	221	6	is	be	AUX
gujaf-188	221	7	the	the	DET
gujaf-188	221	8	mean	mean	ADJ
gujaf-188	221	9	values	value	NOUN
gujaf-188	221	10	of	of	ADP
gujaf-188	221	11	board	board	NOUN
gujaf-188	221	12	independence	independence	NOUN
gujaf-188	221	13	,	,	PUNCT
gujaf-188	221	14	audit	audit	NOUN
gujaf-188	221	15	committee	committee	NOUN
gujaf-188	221	16	meeting	meeting	NOUN
gujaf-188	221	17	and	and	CCONJ
gujaf-188	221	18	audit	audit	NOUN
gujaf-188	221	19	expertise	expertise	NOUN
gujaf-188	221	20	of	of	ADP
gujaf-188	221	21	0.22	0.22	NUM
gujaf-188	221	22	,	,	PUNCT
gujaf-188	221	23	3.9	3.9	NUM
gujaf-188	221	24	and	and	CCONJ
gujaf-188	221	25	0.66	0.66	NUM
gujaf-188	221	26	respectively	respectively	ADV
gujaf-188	221	27	.	.	PUNCT
gujaf-188	222	1	the	the	DET
gujaf-188	222	2	revealed	reveal	VERB
gujaf-188	222	3	values	value	NOUN
gujaf-188	222	4	of	of	ADP
gujaf-188	222	5	standard	standard	ADJ
gujaf-188	222	6	deviation	deviation	NOUN
gujaf-188	222	7	for	for	ADP
gujaf-188	222	8	all	all	DET
gujaf-188	222	9	independent	independent	ADJ
gujaf-188	222	10	variables	variable	NOUN
gujaf-188	222	11	shows	show	VERB
gujaf-188	222	12	a	a	DET
gujaf-188	222	13	wide	wide	ADJ
gujaf-188	222	14	variation	variation	NOUN
gujaf-188	222	15	from	from	ADP
gujaf-188	222	16	the	the	DET
gujaf-188	222	17	mean	mean	NOUN
gujaf-188	222	18	which	which	PRON
gujaf-188	222	19	implies	imply	VERB
gujaf-188	222	20	that	that	SCONJ
gujaf-188	222	21	there	there	PRON
gujaf-188	222	22	is	be	VERB
gujaf-188	222	23	present	present	ADJ
gujaf-188	222	24	of	of	ADP
gujaf-188	222	25	dispersion	dispersion	NOUN
gujaf-188	222	26	among	among	ADP
gujaf-188	222	27	the	the	DET
gujaf-188	222	28	variables	variable	NOUN
gujaf-188	222	29	.	.	PUNCT
gujaf-188	223	1	gusau	gusau	ADJ
gujaf-188	223	2	journal	journal	PROPN
gujaf-188	223	3	of	of	ADP
gujaf-188	223	4	accounting	accounting	NOUN
gujaf-188	223	5	and	and	CCONJ
gujaf-188	223	6	finance	finance	NOUN
gujaf-188	223	7	,	,	PUNCT
gujaf-188	223	8	vol	vol	NOUN
gujaf-188	223	9	.	.	PROPN
gujaf-188	223	10	3	3	NUM
gujaf-188	223	11	,	,	PUNCT
gujaf-188	223	12	issue	issue	NOUN
gujaf-188	223	13	3	3	NUM
gujaf-188	223	14	,	,	PUNCT
gujaf-188	223	15	october	october	PROPN
gujaf-188	223	16	,	,	PUNCT
gujaf-188	223	17	2022	2022	NUM
gujaf-188	223	18	185	185	NUM
gujaf-188	223	19	table	table	NOUN
gujaf-188	223	20	4.1.2	4.1.2	NUM
gujaf-188	223	21	correlation	correlation	NOUN
gujaf-188	223	22	matrix	matrix	NOUN
gujaf-188	223	23	ep	ep	PROPN
gujaf-188	223	24	bind	bind	VERB
gujaf-188	223	25	ac_mtin	ac_mtin	NOUN
gujaf-188	223	26	ac_exprt	ac_exprt	NOUN
gujaf-188	223	27	log_ta	log_ta	PUNCT
gujaf-188	224	1	ep	ep	PROPN
gujaf-188	224	2	1.0000	1.0000	NUM
gujaf-188	224	3	bind	bind	NOUN
gujaf-188	224	4	-0.2213	-0.2213	NOUN
gujaf-188	224	5	*	*	PUNCT
gujaf-188	224	6	*	*	PUNCT
gujaf-188	224	7	*	*	PUNCT
gujaf-188	224	8	1.0000	1.0000	NUM
gujaf-188	224	9	ac_mtin	ac_mtin	X
gujaf-188	224	10	-0.1588	-0.1588	X
gujaf-188	224	11	*	*	PUNCT
gujaf-188	224	12	*	*	PUNCT
gujaf-188	224	13	*	*	PUNCT
gujaf-188	224	14	-0.1153	-0.1153	ADJ
gujaf-188	224	15	*	*	PUNCT
gujaf-188	224	16	*	*	PUNCT
gujaf-188	224	17	*	*	PUNCT
gujaf-188	224	18	1.0000	1.0000	NUM
gujaf-188	224	19	ac_exprt	ac_exprt	NOUN
gujaf-188	224	20	0.4576	0.4576	NUM
gujaf-188	224	21	*	*	NOUN
gujaf-188	224	22	*	*	NOUN
gujaf-188	224	23	-0.5103	-0.5103	X
gujaf-188	224	24	*	*	NOUN
gujaf-188	224	25	-0.0252	-0.0252	ADJ
gujaf-188	224	26	*	*	PUNCT
gujaf-188	224	27	*	*	PUNCT
gujaf-188	224	28	*	*	PUNCT
gujaf-188	224	29	1.0000	1.0000	NUM
gujaf-188	224	30	log_ta	log_ta	NUM
gujaf-188	224	31	0.5386	0.5386	NUM
gujaf-188	224	32	*	*	NOUN
gujaf-188	224	33	-0.1629	-0.1629	NOUN
gujaf-188	224	34	*	*	PUNCT
gujaf-188	224	35	*	*	PUNCT
gujaf-188	224	36	*	*	PUNCT
gujaf-188	224	37	-0.247	-0.247	PUNCT
gujaf-188	224	38	*	*	PUNCT
gujaf-188	224	39	*	*	PUNCT
gujaf-188	224	40	*	*	NOUN
gujaf-188	224	41	0.6300	0.6300	NUM
gujaf-188	224	42	*	*	SYM
gujaf-188	224	43	1.0000	1.0000	NUM
gujaf-188	224	44	source	source	NOUN
gujaf-188	224	45	:	:	PUNCT
gujaf-188	224	46	stata	stata	VERB
gujaf-188	224	47	14	14	NUM
gujaf-188	224	48	output	output	NOUN
gujaf-188	224	49	(	(	PUNCT
gujaf-188	224	50	the	the	DET
gujaf-188	224	51	asterisks	asterisk	NOUN
gujaf-188	224	52	*	*	PUNCT
gujaf-188	224	53	,	,	PUNCT
gujaf-188	224	54	*	*	PUNCT
gujaf-188	224	55	*	*	PUNCT
gujaf-188	224	56	,	,	PUNCT
gujaf-188	224	57	and	and	CCONJ
gujaf-188	224	58	*	*	PUNCT
gujaf-188	224	59	*	*	PUNCT
gujaf-188	224	60	*	*	PUNCT
gujaf-188	224	61	shows	show	VERB
gujaf-188	224	62	the	the	DET
gujaf-188	224	63	significance	significance	NOUN
gujaf-188	224	64	levels	level	NOUN
gujaf-188	224	65	at	at	ADP
gujaf-188	224	66	1	1	NUM
gujaf-188	224	67	%	%	NOUN
gujaf-188	224	68	,	,	PUNCT
gujaf-188	224	69	5	5	NUM
gujaf-188	224	70	%	%	NOUN
gujaf-188	224	71	and	and	CCONJ
gujaf-188	224	72	10	10	NUM
gujaf-188	224	73	%	%	NOUN
gujaf-188	224	74	respectively	respectively	ADV
gujaf-188	224	75	)	)	PUNCT
gujaf-188	224	76	.	.	PUNCT
gujaf-188	225	1	the	the	DET
gujaf-188	225	2	summary	summary	NOUN
gujaf-188	225	3	of	of	ADP
gujaf-188	225	4	pearson	pearson	PROPN
gujaf-188	225	5	correlation	correlation	NOUN
gujaf-188	225	6	result	result	NOUN
gujaf-188	225	7	was	be	AUX
gujaf-188	225	8	shown	show	VERB
gujaf-188	225	9	in	in	ADP
gujaf-188	225	10	table	table	NOUN
gujaf-188	225	11	4.1.1	4.1.1	NUM
gujaf-188	225	12	.	.	PUNCT
gujaf-188	226	1	ep	ep	PROPN
gujaf-188	226	2	is	be	AUX
gujaf-188	226	3	statistically	statistically	ADV
gujaf-188	226	4	insignificant	insignificant	ADJ
gujaf-188	226	5	related	relate	VERB
gujaf-188	226	6	to	to	ADP
gujaf-188	226	7	both	both	DET
gujaf-188	226	8	board	board	NOUN
gujaf-188	226	9	independence	independence	NOUN
gujaf-188	226	10	and	and	CCONJ
gujaf-188	226	11	audit	audit	NOUN
gujaf-188	226	12	committee	committee	NOUN
gujaf-188	226	13	meeting	meeting	NOUN
gujaf-188	226	14	.	.	PUNCT
gujaf-188	227	1	the	the	DET
gujaf-188	227	2	relationship	relationship	NOUN
gujaf-188	227	3	appears	appear	VERB
gujaf-188	227	4	to	to	PART
gujaf-188	227	5	be	be	AUX
gujaf-188	227	6	negative	negative	ADJ
gujaf-188	227	7	at	at	ADP
gujaf-188	227	8	10	10	NUM
gujaf-188	227	9	%	%	NOUN
gujaf-188	227	10	,	,	PUNCT
gujaf-188	227	11	meaning	mean	VERB
gujaf-188	227	12	that	that	SCONJ
gujaf-188	227	13	even	even	ADV
gujaf-188	227	14	if	if	SCONJ
gujaf-188	227	15	ep	ep	PROPN
gujaf-188	227	16	will	will	AUX
gujaf-188	227	17	influence	influence	VERB
gujaf-188	227	18	board	board	NOUN
gujaf-188	227	19	independence	independence	NOUN
gujaf-188	227	20	and	and	CCONJ
gujaf-188	227	21	audit	audit	NOUN
gujaf-188	227	22	committee	committee	NOUN
gujaf-188	227	23	meetings	meeting	NOUN
gujaf-188	227	24	it	it	PRON
gujaf-188	227	25	will	will	AUX
gujaf-188	227	26	be	be	AUX
gujaf-188	227	27	an	an	DET
gujaf-188	227	28	inverse	inverse	NOUN
gujaf-188	227	29	relationship	relationship	NOUN
gujaf-188	227	30	i.e.	i.e.	X
gujaf-188	227	31	ep	ep	PROPN
gujaf-188	227	32	increase	increase	NOUN
gujaf-188	227	33	with	with	ADP
gujaf-188	227	34	the	the	DET
gujaf-188	227	35	decrease	decrease	NOUN
gujaf-188	227	36	of	of	ADP
gujaf-188	227	37	board	board	NOUN
gujaf-188	227	38	independence	independence	NOUN
gujaf-188	227	39	and	and	CCONJ
gujaf-188	227	40	audit	audit	NOUN
gujaf-188	227	41	committee	committee	NOUN
gujaf-188	227	42	meetings	meeting	NOUN
gujaf-188	227	43	.	.	PUNCT
gujaf-188	228	1	contrary	contrary	ADJ
gujaf-188	228	2	to	to	PART
gujaf-188	228	3	bind	bind	VERB
gujaf-188	228	4	and	and	CCONJ
gujaf-188	228	5	ac_mtin	ac_mtin	NOUN
gujaf-188	228	6	,	,	PUNCT
gujaf-188	228	7	audit	audit	NOUN
gujaf-188	228	8	expertise	expertise	NOUN
gujaf-188	228	9	is	be	AUX
gujaf-188	228	10	statistical	statistical	ADJ
gujaf-188	228	11	significant	significant	ADJ
gujaf-188	228	12	in	in	ADP
gujaf-188	228	13	affecting	affect	VERB
gujaf-188	228	14	ep	ep	PROPN
gujaf-188	228	15	.	.	PUNCT
gujaf-188	229	1	the	the	DET
gujaf-188	229	2	correlation	correlation	NOUN
gujaf-188	229	3	coefficient	coefficient	NOUN
gujaf-188	229	4	of	of	ADP
gujaf-188	229	5	0.4576	0.4576	NUM
gujaf-188	229	6	is	be	AUX
gujaf-188	229	7	significant	significant	ADJ
gujaf-188	229	8	at	at	ADP
gujaf-188	229	9	5	5	NUM
gujaf-188	229	10	%	%	NOUN
gujaf-188	229	11	(	(	PUNCT
gujaf-188	229	12	95	95	NUM
gujaf-188	229	13	%	%	NOUN
gujaf-188	229	14	degree	degree	NOUN
gujaf-188	229	15	of	of	ADP
gujaf-188	229	16	confidence	confidence	NOUN
gujaf-188	229	17	)	)	PUNCT
gujaf-188	229	18	.	.	PUNCT
gujaf-188	230	1	the	the	DET
gujaf-188	230	2	implication	implication	NOUN
gujaf-188	230	3	of	of	ADP
gujaf-188	230	4	this	this	PRON
gujaf-188	230	5	that	that	SCONJ
gujaf-188	230	6	ep	ep	PROPN
gujaf-188	230	7	and	and	CCONJ
gujaf-188	230	8	ac_exprt	ac_exprt	NOUN
gujaf-188	230	9	are	be	AUX
gujaf-188	230	10	moving	move	VERB
gujaf-188	230	11	towards	towards	ADP
gujaf-188	230	12	the	the	DET
gujaf-188	230	13	same	same	ADJ
gujaf-188	230	14	direction	direction	NOUN
gujaf-188	230	15	i.e.	i.e.	X
gujaf-188	230	16	each	each	DET
gujaf-188	230	17	increase	increase	NOUN
gujaf-188	230	18	of	of	ADP
gujaf-188	230	19	ep	ep	PROPN
gujaf-188	230	20	will	will	AUX
gujaf-188	230	21	also	also	ADV
gujaf-188	230	22	increase	increase	VERB
gujaf-188	230	23	ac_exprt	ac_exprt	NOUN
gujaf-188	230	24	.	.	PUNCT
gujaf-188	231	1	in	in	ADP
gujaf-188	231	2	summary	summary	NOUN
gujaf-188	231	3	,	,	PUNCT
gujaf-188	231	4	the	the	DET
gujaf-188	231	5	bivariate	bivariate	ADJ
gujaf-188	231	6	analysis	analysis	NOUN
gujaf-188	231	7	shows	show	VERB
gujaf-188	231	8	the	the	DET
gujaf-188	231	9	influence	influence	NOUN
gujaf-188	231	10	of	of	ADP
gujaf-188	231	11	ep	ep	PROPN
gujaf-188	231	12	over	over	ADP
gujaf-188	231	13	the	the	DET
gujaf-188	231	14	explanatory	explanatory	ADJ
gujaf-188	231	15	variables	variable	NOUN
gujaf-188	231	16	.	.	PUNCT
gujaf-188	232	1	henceforth	henceforth	ADV
gujaf-188	232	2	,	,	PUNCT
gujaf-188	232	3	the	the	DET
gujaf-188	232	4	multivariate	multivariate	NOUN
gujaf-188	232	5	figures	figure	NOUN
gujaf-188	232	6	reflect	reflect	VERB
gujaf-188	232	7	that	that	SCONJ
gujaf-188	232	8	there	there	PRON
gujaf-188	232	9	is	be	VERB
gujaf-188	232	10	more	more	ADV
gujaf-188	232	11	likely	likely	ADJ
gujaf-188	232	12	absent	absent	ADJ
gujaf-188	232	13	of	of	ADP
gujaf-188	232	14	collinearity	collinearity	NOUN
gujaf-188	232	15	between	between	ADP
gujaf-188	232	16	the	the	DET
gujaf-188	232	17	variables	variable	NOUN
gujaf-188	232	18	.	.	PUNCT
gujaf-188	233	1	table	table	NOUN
gujaf-188	233	2	4.1.3	4.1.3	NUM
gujaf-188	233	3	random	random	ADJ
gujaf-188	233	4	-	-	PUNCT
gujaf-188	233	5	effect	effect	NOUN
gujaf-188	233	6	gls	gls	NOUN
gujaf-188	233	7	regression	regression	NOUN
gujaf-188	233	8	results	result	VERB
gujaf-188	233	9	ep	ep	PROPN
gujaf-188	233	10	coefficient	coefficient	NOUN
gujaf-188	233	11	std	std	PROPN
gujaf-188	233	12	.	.	PROPN
gujaf-188	233	13	error	error	NOUN
gujaf-188	233	14	t	t	NOUN
gujaf-188	233	15	-	-	PUNCT
gujaf-188	233	16	values	value	NOUN
gujaf-188	233	17	prob	prob	NOUN
gujaf-188	233	18	.	.	PUNCT
gujaf-188	234	1	chi2	chi2	PROPN
gujaf-188	234	2	constant	constant	ADJ
gujaf-188	234	3	3.87	3.87	NUM
gujaf-188	234	4	2.17	2.17	NUM
gujaf-188	234	5	1.78	1.78	NUM
gujaf-188	234	6	0.07	0.07	NUM
gujaf-188	234	7	bind	bind	NOUN
gujaf-188	234	8	-1.88	-1.88	NUM
gujaf-188	234	9	82	82	NUM
gujaf-188	234	10	-2.28	-2.28	NUM
gujaf-188	234	11	0.02	0.02	NUM
gujaf-188	234	12	ac_mtin	ac_mtin	X
gujaf-188	234	13	-78534.32	-78534.32	PROPN
gujaf-188	234	14	71	71	NUM
gujaf-188	234	15	-0.11	-0.11	NUM
gujaf-188	234	16	0.91	0.91	NUM
gujaf-188	234	17	ac_exprt	ac_exprt	ADP
gujaf-188	234	18	-37	-37	PROPN
gujaf-188	234	19	19	19	NUM
gujaf-188	234	20	-1.87	-1.87	NUM
gujaf-188	234	21	0.06	0.06	NUM
gujaf-188	234	22	log_ta	log_ta	PUNCT
gujaf-188	235	1	-25	-25	PROPN
gujaf-188	235	2	27	27	NUM
gujaf-188	235	3	-0.99	-0.99	NOUN
gujaf-188	235	4	0.35	0.35	NUM
gujaf-188	235	5	r	r	NOUN
gujaf-188	235	6	square	square	NOUN
gujaf-188	235	7	0.16	0.16	NUM
gujaf-188	235	8	wild	wild	ADJ
gujaf-188	235	9	chi	chi	NOUN
gujaf-188	235	10	8.80	8.80	NUM
gujaf-188	235	11	f	f	X
gujaf-188	235	12	-	-	PUNCT
gujaf-188	235	13	statistics	statistics	PROPN
gujaf-188	235	14	2.59	2.59	NUM
gujaf-188	235	15	sig	sig	NOUN
gujaf-188	235	16	.	.	PROPN
gujaf-188	235	17	0.06	0.06	NUM
gujaf-188	235	18	source	source	NOUN
gujaf-188	235	19	:	:	PUNCT
gujaf-188	235	20	stata	stata	NOUN
gujaf-188	235	21	14	14	NUM
gujaf-188	235	22	output	output	NOUN
gujaf-188	235	23	the	the	DET
gujaf-188	235	24	interpretation	interpretation	NOUN
gujaf-188	235	25	of	of	ADP
gujaf-188	235	26	random	random	ADJ
gujaf-188	235	27	-	-	PUNCT
gujaf-188	235	28	effect	effect	NOUN
gujaf-188	235	29	gls	gls	NOUN
gujaf-188	235	30	result	result	NOUN
gujaf-188	235	31	was	be	AUX
gujaf-188	235	32	selected	select	VERB
gujaf-188	235	33	after	after	SCONJ
gujaf-188	235	34	all	all	DET
gujaf-188	235	35	post	post	NOUN
gujaf-188	235	36	estimation	estimation	NOUN
gujaf-188	235	37	test	test	NOUN
gujaf-188	235	38	reveals	reveal	VERB
gujaf-188	235	39	it	it	PRON
gujaf-188	235	40	appropriateness	appropriateness	VERB
gujaf-188	235	41	over	over	ADP
gujaf-188	235	42	ols	ol	NOUN
gujaf-188	235	43	and	and	CCONJ
gujaf-188	235	44	fixed	fix	VERB
gujaf-188	235	45	effect	effect	NOUN
gujaf-188	235	46	models	model	NOUN
gujaf-188	235	47	.	.	PUNCT
gujaf-188	236	1	hausman	hausman	PROPN
gujaf-188	236	2	test	test	NOUN
gujaf-188	236	3	was	be	AUX
gujaf-188	236	4	conducted	conduct	VERB
gujaf-188	236	5	after	after	SCONJ
gujaf-188	236	6	the	the	DET
gujaf-188	236	7	data	datum	NOUN
gujaf-188	236	8	was	be	AUX
gujaf-188	236	9	run	run	VERB
gujaf-188	236	10	using	use	VERB
gujaf-188	236	11	both	both	DET
gujaf-188	236	12	fixed	fix	VERB
gujaf-188	236	13	and	and	CCONJ
gujaf-188	236	14	random	random	ADJ
gujaf-188	236	15	effect	effect	NOUN
gujaf-188	236	16	models	model	NOUN
gujaf-188	236	17	.	.	PUNCT
gujaf-188	237	1	both	both	PRON
gujaf-188	237	2	hausman	hausman	ADJ
gujaf-188	237	3	and	and	CCONJ
gujaf-188	237	4	breusch	breusch	ADJ
gujaf-188	237	5	-	-	PUNCT
gujaf-188	237	6	pegan	pegan	NOUN
gujaf-188	237	7	langrangian	langrangian	PROPN
gujaf-188	237	8	multiplier	multipli	ADJ
gujaf-188	237	9	test	test	NOUN
gujaf-188	237	10	for	for	ADP
gujaf-188	237	11	gusau	gusau	ADJ
gujaf-188	237	12	journal	journal	PROPN
gujaf-188	237	13	of	of	ADP
gujaf-188	237	14	accounting	accounting	NOUN
gujaf-188	237	15	and	and	CCONJ
gujaf-188	237	16	finance	finance	NOUN
gujaf-188	237	17	,	,	PUNCT
gujaf-188	237	18	vol	vol	NOUN
gujaf-188	237	19	.	.	PROPN
gujaf-188	238	1	3	3	NUM
gujaf-188	238	2	,	,	PUNCT
gujaf-188	238	3	issue	issue	NOUN
gujaf-188	238	4	3	3	NUM
gujaf-188	238	5	,	,	PUNCT
gujaf-188	238	6	october	october	PROPN
gujaf-188	238	7	,	,	PUNCT
gujaf-188	238	8	2022	2022	NUM
gujaf-188	238	9	186	186	NUM
gujaf-188	238	10	random	random	ADJ
gujaf-188	238	11	effect	effect	NOUN
gujaf-188	238	12	shows	show	VERB
gujaf-188	238	13	that	that	SCONJ
gujaf-188	238	14	random	random	ADJ
gujaf-188	238	15	effect	effect	NOUN
gujaf-188	238	16	gls	gls	NOUN
gujaf-188	238	17	is	be	AUX
gujaf-188	238	18	more	more	ADV
gujaf-188	238	19	appropriate	appropriate	ADJ
gujaf-188	238	20	to	to	PART
gujaf-188	238	21	explain	explain	VERB
gujaf-188	238	22	the	the	DET
gujaf-188	238	23	relationship	relationship	NOUN
gujaf-188	238	24	between	between	ADP
gujaf-188	238	25	ep	ep	PROPN
gujaf-188	238	26	and	and	CCONJ
gujaf-188	238	27	the	the	DET
gujaf-188	238	28	explanatory	explanatory	ADJ
gujaf-188	238	29	variables	variable	NOUN
gujaf-188	238	30	in	in	ADP
gujaf-188	238	31	this	this	DET
gujaf-188	238	32	study	study	NOUN
gujaf-188	238	33	.	.	PUNCT
gujaf-188	239	1	cumulatively	cumulatively	ADV
gujaf-188	239	2	,	,	PUNCT
gujaf-188	239	3	the	the	DET
gujaf-188	239	4	overall	overall	ADJ
gujaf-188	239	5	relationship	relationship	NOUN
gujaf-188	239	6	between	between	ADP
gujaf-188	239	7	ep	ep	PROPN
gujaf-188	239	8	and	and	CCONJ
gujaf-188	239	9	board	board	PROPN
gujaf-188	239	10	independence	independence	NOUN
gujaf-188	239	11	,	,	PUNCT
gujaf-188	239	12	audit	audit	NOUN
gujaf-188	239	13	committee	committee	NOUN
gujaf-188	239	14	meeting	meeting	NOUN
gujaf-188	239	15	and	and	CCONJ
gujaf-188	239	16	audit	audit	NOUN
gujaf-188	239	17	expertise	expertise	NOUN
gujaf-188	239	18	is	be	AUX
gujaf-188	239	19	positively	positively	ADV
gujaf-188	239	20	0.16	0.16	NUM
gujaf-188	239	21	as	as	SCONJ
gujaf-188	239	22	depicted	depict	VERB
gujaf-188	239	23	by	by	ADP
gujaf-188	239	24	the	the	DET
gujaf-188	239	25	multiple	multiple	ADJ
gujaf-188	239	26	coefficient	coefficient	NOUN
gujaf-188	239	27	of	of	ADP
gujaf-188	239	28	determination	determination	NOUN
gujaf-188	239	29	which	which	PRON
gujaf-188	239	30	is	be	AUX
gujaf-188	239	31	the	the	DET
gujaf-188	239	32	r2	r2	NOUN
gujaf-188	239	33	;	;	PUNCT
gujaf-188	239	34	it	it	PRON
gujaf-188	239	35	means	mean	VERB
gujaf-188	239	36	that	that	SCONJ
gujaf-188	239	37	16	16	NUM
gujaf-188	239	38	%	%	NOUN
gujaf-188	239	39	variation	variation	NOUN
gujaf-188	239	40	of	of	ADP
gujaf-188	239	41	earnings	earning	NOUN
gujaf-188	239	42	persistence	persistence	NOUN
gujaf-188	239	43	in	in	ADP
gujaf-188	239	44	the	the	DET
gujaf-188	239	45	nigerian	nigerian	ADJ
gujaf-188	239	46	consumer	consumer	NOUN
gujaf-188	239	47	goods	good	NOUN
gujaf-188	239	48	is	be	AUX
gujaf-188	239	49	caused	cause	VERB
gujaf-188	239	50	by	by	ADP
gujaf-188	239	51	board	board	NOUN
gujaf-188	239	52	independence	independence	NOUN
gujaf-188	239	53	and	and	CCONJ
gujaf-188	239	54	audit	audit	NOUN
gujaf-188	239	55	effectiveness	effectiveness	NOUN
gujaf-188	239	56	.	.	PUNCT
gujaf-188	240	1	similarly	similarly	ADV
gujaf-188	240	2	the	the	DET
gujaf-188	240	3	table	table	NOUN
gujaf-188	240	4	shows	show	VERB
gujaf-188	240	5	the	the	DET
gujaf-188	240	6	fitness	fitness	NOUN
gujaf-188	240	7	of	of	ADP
gujaf-188	240	8	the	the	DET
gujaf-188	240	9	model	model	NOUN
gujaf-188	240	10	.	.	PUNCT
gujaf-188	241	1	the	the	DET
gujaf-188	241	2	f	f	PROPN
gujaf-188	241	3	statistics	statistic	NOUN
gujaf-188	241	4	of	of	ADP
gujaf-188	241	5	2.59	2.59	NUM
gujaf-188	241	6	which	which	PRON
gujaf-188	241	7	is	be	AUX
gujaf-188	241	8	significant	significant	ADJ
gujaf-188	241	9	at	at	ADP
gujaf-188	241	10	5	5	NUM
gujaf-188	241	11	%	%	NOUN
gujaf-188	241	12	confirms	confirm	VERB
gujaf-188	241	13	that	that	SCONJ
gujaf-188	241	14	the	the	DET
gujaf-188	241	15	independent	independent	ADJ
gujaf-188	241	16	variables	variable	NOUN
gujaf-188	241	17	jointly	jointly	ADV
gujaf-188	241	18	and	and	CCONJ
gujaf-188	241	19	significantly	significantly	ADV
gujaf-188	241	20	the	the	DET
gujaf-188	241	21	variation	variation	NOUN
gujaf-188	241	22	in	in	ADP
gujaf-188	241	23	the	the	DET
gujaf-188	241	24	dependent	dependent	ADJ
gujaf-188	241	25	variable	variable	NOUN
gujaf-188	241	26	.	.	PUNCT
gujaf-188	242	1	therefore	therefore	ADV
gujaf-188	242	2	all	all	DET
gujaf-188	242	3	the	the	DET
gujaf-188	242	4	selected	select	VERB
gujaf-188	242	5	variables	variable	NOUN
gujaf-188	242	6	are	be	AUX
gujaf-188	242	7	proper	proper	ADJ
gujaf-188	242	8	and	and	CCONJ
gujaf-188	242	9	appropriate	appropriate	ADJ
gujaf-188	242	10	.	.	PUNCT
gujaf-188	243	1	furthermore	furthermore	ADV
gujaf-188	243	2	,	,	PUNCT
gujaf-188	243	3	the	the	DET
gujaf-188	243	4	result	result	NOUN
gujaf-188	243	5	shows	show	VERB
gujaf-188	243	6	that	that	SCONJ
gujaf-188	243	7	board	board	NOUN
gujaf-188	243	8	independence	independence	NOUN
gujaf-188	243	9	has	have	VERB
gujaf-188	243	10	negative	negative	ADJ
gujaf-188	243	11	relation	relation	NOUN
gujaf-188	243	12	with	with	ADP
gujaf-188	243	13	ep	ep	PROPN
gujaf-188	243	14	and	and	CCONJ
gujaf-188	243	15	statistically	statistically	ADV
gujaf-188	243	16	significant	significant	ADJ
gujaf-188	243	17	at	at	ADP
gujaf-188	243	18	5	5	NUM
gujaf-188	243	19	%	%	NOUN
gujaf-188	243	20	significance	significance	NOUN
gujaf-188	243	21	level	level	NOUN
gujaf-188	243	22	.	.	PUNCT
gujaf-188	244	1	the	the	DET
gujaf-188	244	2	practical	practical	ADJ
gujaf-188	244	3	implication	implication	NOUN
gujaf-188	244	4	of	of	ADP
gujaf-188	244	5	this	this	PRON
gujaf-188	244	6	is	be	AUX
gujaf-188	244	7	that	that	SCONJ
gujaf-188	244	8	an	an	DET
gujaf-188	244	9	independent	independent	ADJ
gujaf-188	244	10	board	board	NOUN
gujaf-188	244	11	is	be	AUX
gujaf-188	244	12	negatively	negatively	ADV
gujaf-188	244	13	affecting	affect	VERB
gujaf-188	244	14	the	the	DET
gujaf-188	244	15	quality	quality	NOUN
gujaf-188	244	16	of	of	ADP
gujaf-188	244	17	reported	report	VERB
gujaf-188	244	18	earnings	earning	NOUN
gujaf-188	244	19	.	.	PUNCT
gujaf-188	245	1	thus	thus	ADV
gujaf-188	245	2	,	,	PUNCT
gujaf-188	245	3	having	have	VERB
gujaf-188	245	4	more	more	ADV
gujaf-188	245	5	independent	independent	ADJ
gujaf-188	245	6	directors	director	NOUN
gujaf-188	245	7	on	on	ADP
gujaf-188	245	8	the	the	DET
gujaf-188	245	9	board	board	NOUN
gujaf-188	245	10	reduce	reduce	VERB
gujaf-188	245	11	the	the	DET
gujaf-188	245	12	quality	quality	NOUN
gujaf-188	245	13	of	of	ADP
gujaf-188	245	14	financial	financial	ADJ
gujaf-188	245	15	reports	report	NOUN
gujaf-188	245	16	through	through	ADP
gujaf-188	245	17	reported	report	VERB
gujaf-188	245	18	earnings	earning	NOUN
gujaf-188	245	19	.	.	PUNCT
gujaf-188	246	1	this	this	PRON
gujaf-188	246	2	is	be	AUX
gujaf-188	246	3	contrary	contrary	ADJ
gujaf-188	246	4	to	to	ADP
gujaf-188	246	5	the	the	DET
gujaf-188	246	6	expectation	expectation	NOUN
gujaf-188	246	7	that	that	SCONJ
gujaf-188	246	8	the	the	DET
gujaf-188	246	9	board	board	NOUN
gujaf-188	246	10	independence	independence	NOUN
gujaf-188	246	11	will	will	AUX
gujaf-188	246	12	enhance	enhance	VERB
gujaf-188	246	13	the	the	DET
gujaf-188	246	14	quality	quality	NOUN
gujaf-188	246	15	of	of	ADP
gujaf-188	246	16	financial	financial	ADJ
gujaf-188	246	17	reporting	reporting	NOUN
gujaf-188	246	18	.	.	PUNCT
gujaf-188	247	1	although	although	SCONJ
gujaf-188	247	2	,	,	PUNCT
gujaf-188	247	3	it	it	PRON
gujaf-188	247	4	may	may	AUX
gujaf-188	247	5	be	be	AUX
gujaf-188	247	6	possible	possible	ADJ
gujaf-188	247	7	since	since	SCONJ
gujaf-188	247	8	the	the	DET
gujaf-188	247	9	independent	independent	ADJ
gujaf-188	247	10	directors	director	NOUN
gujaf-188	247	11	are	be	AUX
gujaf-188	247	12	not	not	PART
gujaf-188	247	13	fully	fully	ADV
gujaf-188	247	14	participants	participant	NOUN
gujaf-188	247	15	and	and	CCONJ
gujaf-188	247	16	well	well	ADV
gujaf-188	247	17	engaged	engage	VERB
gujaf-188	247	18	in	in	ADP
gujaf-188	247	19	the	the	DET
gujaf-188	247	20	financial	financial	ADJ
gujaf-188	247	21	reporting	reporting	NOUN
gujaf-188	247	22	process	process	NOUN
gujaf-188	247	23	,	,	PUNCT
gujaf-188	247	24	and	and	CCONJ
gujaf-188	247	25	most	most	ADJ
gujaf-188	247	26	at	at	ADP
gujaf-188	247	27	times	time	NOUN
gujaf-188	247	28	they	they	PRON
gujaf-188	247	29	are	be	AUX
gujaf-188	247	30	less	less	ADV
gujaf-188	247	31	informed	informed	ADJ
gujaf-188	247	32	and	and	CCONJ
gujaf-188	247	33	lack	lack	NOUN
gujaf-188	247	34	expertise	expertise	NOUN
gujaf-188	247	35	in	in	ADP
gujaf-188	247	36	reporting	reporting	NOUN
gujaf-188	247	37	process	process	NOUN
gujaf-188	247	38	.	.	PUNCT
gujaf-188	248	1	independent	independent	ADJ
gujaf-188	248	2	directors	director	NOUN
gujaf-188	248	3	may	may	AUX
gujaf-188	248	4	have	have	VERB
gujaf-188	248	5	influence	influence	NOUN
gujaf-188	248	6	over	over	ADP
gujaf-188	248	7	the	the	DET
gujaf-188	248	8	board	board	NOUN
gujaf-188	248	9	decisions	decision	NOUN
gujaf-188	248	10	,	,	PUNCT
gujaf-188	248	11	and	and	CCONJ
gujaf-188	248	12	the	the	DET
gujaf-188	248	13	dominance	dominance	NOUN
gujaf-188	248	14	of	of	ADP
gujaf-188	248	15	their	their	PRON
gujaf-188	248	16	view	view	NOUN
gujaf-188	248	17	will	will	AUX
gujaf-188	248	18	affect	affect	VERB
gujaf-188	248	19	the	the	DET
gujaf-188	248	20	eq	eq	NOUN
gujaf-188	248	21	due	due	ADP
gujaf-188	248	22	to	to	ADP
gujaf-188	248	23	asymmetrical	asymmetrical	ADJ
gujaf-188	248	24	difference	difference	NOUN
gujaf-188	248	25	within	within	ADP
gujaf-188	248	26	the	the	DET
gujaf-188	248	27	board	board	NOUN
gujaf-188	248	28	.	.	PUNCT
gujaf-188	249	1	the	the	DET
gujaf-188	249	2	result	result	NOUN
gujaf-188	249	3	is	be	AUX
gujaf-188	249	4	consistent	consistent	ADJ
gujaf-188	249	5	with	with	ADP
gujaf-188	249	6	prior	prior	ADJ
gujaf-188	249	7	researches	research	NOUN
gujaf-188	249	8	such	such	ADJ
gujaf-188	249	9	as	as	ADP
gujaf-188	249	10	sun	sun	NOUN
gujaf-188	249	11	and	and	CCONJ
gujaf-188	249	12	liu	liu	PROPN
gujaf-188	249	13	,	,	PUNCT
gujaf-188	249	14	(	(	PUNCT
gujaf-188	249	15	2013	2013	NUM
gujaf-188	249	16	)	)	PUNCT
gujaf-188	249	17	;	;	PUNCT
gujaf-188	250	1	bradbury	bradbury	PROPN
gujaf-188	250	2	et	et	PROPN
gujaf-188	250	3	al	al	PROPN
gujaf-188	250	4	.	.	PROPN
gujaf-188	250	5	,	,	PUNCT
gujaf-188	250	6	(	(	PUNCT
gujaf-188	250	7	2009	2009	NUM
gujaf-188	250	8	)	)	PUNCT
gujaf-188	250	9	song	song	NOUN
gujaf-188	250	10	and	and	CCONJ
gujaf-188	250	11	windram	windram	PROPN
gujaf-188	250	12	,	,	PUNCT
gujaf-188	250	13	(	(	PUNCT
gujaf-188	250	14	2004	2004	NUM
gujaf-188	250	15	)	)	PUNCT
gujaf-188	250	16	;	;	PUNCT
gujaf-188	250	17	vafeas	vafea	NOUN
gujaf-188	250	18	,	,	PUNCT
gujaf-188	250	19	(	(	PUNCT
gujaf-188	250	20	2005	2005	NUM
gujaf-188	250	21	)	)	PUNCT
gujaf-188	250	22	and	and	CCONJ
gujaf-188	250	23	abbott	abbott	PROPN
gujaf-188	250	24	,	,	PUNCT
gujaf-188	250	25	park	park	NOUN
gujaf-188	250	26	and	and	CCONJ
gujaf-188	250	27	parker	parker	PROPN
gujaf-188	250	28	(	(	PUNCT
gujaf-188	250	29	2000	2000	NUM
gujaf-188	250	30	)	)	PUNCT
gujaf-188	250	31	;	;	PUNCT
gujaf-188	250	32	however	however	ADV
gujaf-188	250	33	,	,	PUNCT
gujaf-188	250	34	the	the	DET
gujaf-188	250	35	result	result	NOUN
gujaf-188	250	36	is	be	AUX
gujaf-188	250	37	contrary	contrary	ADJ
gujaf-188	250	38	to	to	ADP
gujaf-188	250	39	khalil	khalil	PROPN
gujaf-188	250	40	and	and	CCONJ
gujaf-188	250	41	ozkan	ozkan	ADJ
gujaf-188	250	42	,	,	PUNCT
gujaf-188	250	43	(	(	PUNCT
gujaf-188	250	44	2016	2016	NUM
gujaf-188	250	45	)	)	PUNCT
gujaf-188	250	46	;	;	PUNCT
gujaf-188	250	47	kantudu	kantudu	NOUN
gujaf-188	250	48	and	and	CCONJ
gujaf-188	250	49	samaila	samaila	PROPN
gujaf-188	250	50	,	,	PUNCT
gujaf-188	250	51	(	(	PUNCT
gujaf-188	250	52	2015	2015	NUM
gujaf-188	250	53	)	)	PUNCT
gujaf-188	250	54	;	;	PUNCT
gujaf-188	250	55	hassan	hassan	PROPN
gujaf-188	250	56	(	(	PUNCT
gujaf-188	250	57	2013	2013	NUM
gujaf-188	250	58	)	)	PUNCT
gujaf-188	250	59	;	;	PUNCT
gujaf-188	250	60	xie	xie	PROPN
gujaf-188	250	61	et	et	PROPN
gujaf-188	250	62	al	al	PROPN
gujaf-188	250	63	.	.	PROPN
gujaf-188	250	64	,	,	PUNCT
gujaf-188	250	65	(	(	PUNCT
gujaf-188	250	66	2003	2003	NUM
gujaf-188	250	67	)	)	PUNCT
gujaf-188	250	68	;	;	PUNCT
gujaf-188	250	69	klien	klien	PROPN
gujaf-188	250	70	,	,	PUNCT
gujaf-188	250	71	(	(	PUNCT
gujaf-188	250	72	2002	2002	NUM
gujaf-188	250	73	)	)	PUNCT
gujaf-188	250	74	and	and	CCONJ
gujaf-188	250	75	bushman	bushman	PROPN
gujaf-188	250	76	and	and	CCONJ
gujaf-188	250	77	smith	smith	PROPN
gujaf-188	250	78	,	,	PUNCT
gujaf-188	250	79	(	(	PUNCT
gujaf-188	250	80	2001	2001	NUM
gujaf-188	250	81	)	)	PUNCT
gujaf-188	250	82	.	.	PUNCT
gujaf-188	251	1	the	the	DET
gujaf-188	251	2	regression	regression	NOUN
gujaf-188	251	3	table	table	NOUN
gujaf-188	251	4	also	also	ADV
gujaf-188	251	5	reflects	reflect	VERB
gujaf-188	251	6	that	that	SCONJ
gujaf-188	251	7	the	the	DET
gujaf-188	251	8	relationship	relationship	NOUN
gujaf-188	251	9	between	between	ADP
gujaf-188	251	10	ep	ep	PROPN
gujaf-188	251	11	and	and	CCONJ
gujaf-188	251	12	audit	audit	NOUN
gujaf-188	251	13	expertise	expertise	NOUN
gujaf-188	251	14	is	be	AUX
gujaf-188	251	15	negatively	negatively	ADV
gujaf-188	251	16	insignificant	insignificant	ADJ
gujaf-188	251	17	a	a	DET
gujaf-188	251	18	t	t	NOUN
gujaf-188	251	19	-	-	PUNCT
gujaf-188	251	20	value	value	NOUN
gujaf-188	251	21	of	of	ADP
gujaf-188	251	22	-1.87	-1.87	NUM
gujaf-188	251	23	with	with	ADP
gujaf-188	251	24	a	a	DET
gujaf-188	251	25	corresponding	corresponding	ADJ
gujaf-188	251	26	p	p	NOUN
gujaf-188	251	27	-	-	PUNCT
gujaf-188	251	28	value	value	NOUN
gujaf-188	251	29	of	of	ADP
gujaf-188	251	30	0.06	0.06	NUM
gujaf-188	251	31	.	.	PUNCT
gujaf-188	252	1	this	this	PRON
gujaf-188	252	2	is	be	AUX
gujaf-188	252	3	also	also	ADV
gujaf-188	252	4	contrary	contrary	ADJ
gujaf-188	252	5	to	to	ADP
gujaf-188	252	6	the	the	DET
gujaf-188	252	7	expectation	expectation	NOUN
gujaf-188	252	8	that	that	SCONJ
gujaf-188	252	9	audit	audit	NOUN
gujaf-188	252	10	expertise	expertise	NOUN
gujaf-188	252	11	will	will	AUX
gujaf-188	252	12	improve	improve	VERB
gujaf-188	252	13	the	the	DET
gujaf-188	252	14	quality	quality	NOUN
gujaf-188	252	15	of	of	ADP
gujaf-188	252	16	financial	financial	ADJ
gujaf-188	252	17	reporting	reporting	NOUN
gujaf-188	252	18	.	.	PUNCT
gujaf-188	253	1	as	as	SCONJ
gujaf-188	253	2	implied	imply	VERB
gujaf-188	253	3	by	by	ADP
gujaf-188	253	4	the	the	DET
gujaf-188	253	5	result	result	NOUN
gujaf-188	253	6	,	,	PUNCT
gujaf-188	253	7	having	have	VERB
gujaf-188	253	8	expert	expert	NOUN
gujaf-188	253	9	in	in	ADP
gujaf-188	253	10	the	the	DET
gujaf-188	253	11	audit	audit	NOUN
gujaf-188	253	12	committee	committee	NOUN
gujaf-188	253	13	is	be	AUX
gujaf-188	253	14	inconsequential	inconsequential	ADJ
gujaf-188	253	15	to	to	ADP
gujaf-188	253	16	earnings	earning	NOUN
gujaf-188	253	17	persistence	persistence	NOUN
gujaf-188	253	18	.	.	PUNCT
gujaf-188	254	1	the	the	DET
gujaf-188	254	2	result	result	NOUN
gujaf-188	254	3	is	be	AUX
gujaf-188	254	4	consistent	consistent	ADJ
gujaf-188	254	5	with	with	ADP
gujaf-188	254	6	the	the	DET
gujaf-188	254	7	findings	finding	NOUN
gujaf-188	254	8	of	of	ADP
gujaf-188	254	9	devlaminck	devlaminck	NOUN
gujaf-188	254	10	and	and	CCONJ
gujaf-188	254	11	saren	saren	PROPN
gujaf-188	254	12	,	,	PUNCT
gujaf-188	254	13	(	(	PUNCT
gujaf-188	254	14	2013	2013	NUM
gujaf-188	254	15	)	)	PUNCT
gujaf-188	254	16	and	and	CCONJ
gujaf-188	255	1	felo	felo	ADV
gujaf-188	255	2	et	et	PROPN
gujaf-188	255	3	al	al	PROPN
gujaf-188	255	4	.	.	PROPN
gujaf-188	255	5	,	,	PUNCT
gujaf-188	255	6	(	(	PUNCT
gujaf-188	255	7	2003	2003	NUM
gujaf-188	255	8	)	)	PUNCT
gujaf-188	255	9	.	.	PUNCT
gujaf-188	256	1	but	but	CCONJ
gujaf-188	256	2	however	however	ADV
gujaf-188	256	3	,	,	PUNCT
gujaf-188	256	4	the	the	DET
gujaf-188	256	5	result	result	NOUN
gujaf-188	256	6	contradicts	contradict	VERB
gujaf-188	256	7	johl	johl	PROPN
gujaf-188	256	8	et	et	PROPN
gujaf-188	256	9	al	al	PROPN
gujaf-188	256	10	.	.	PROPN
gujaf-188	256	11	,	,	PUNCT
gujaf-188	256	12	(	(	PUNCT
gujaf-188	256	13	2013	2013	NUM
gujaf-188	256	14	)	)	PUNCT
gujaf-188	256	15	;	;	PUNCT
gujaf-188	256	16	lin	lin	PROPN
gujaf-188	256	17	,	,	PUNCT
gujaf-188	256	18	li	li	PROPN
gujaf-188	256	19	and	and	CCONJ
gujaf-188	256	20	yang	yang	PROPN
gujaf-188	256	21	,	,	PUNCT
gujaf-188	256	22	(	(	PUNCT
gujaf-188	256	23	2006	2006	NUM
gujaf-188	256	24	)	)	PUNCT
gujaf-188	256	25	and	and	CCONJ
gujaf-188	256	26	abbott	abbott	PROPN
gujaf-188	256	27	et	et	PROPN
gujaf-188	256	28	al	al	PROPN
gujaf-188	256	29	.	.	PROPN
gujaf-188	256	30	,	,	PUNCT
gujaf-188	256	31	(	(	PUNCT
gujaf-188	256	32	2004	2004	NUM
gujaf-188	256	33	)	)	PUNCT
gujaf-188	256	34	.	.	PUNCT
gujaf-188	257	1	the	the	DET
gujaf-188	257	2	study	study	NOUN
gujaf-188	257	3	is	be	AUX
gujaf-188	257	4	therefore	therefore	ADV
gujaf-188	257	5	having	have	VERB
gujaf-188	257	6	various	various	ADJ
gujaf-188	257	7	practical	practical	ADJ
gujaf-188	257	8	,	,	PUNCT
gujaf-188	257	9	theoretical	theoretical	ADJ
gujaf-188	257	10	and	and	CCONJ
gujaf-188	257	11	regulatory	regulatory	ADJ
gujaf-188	257	12	implications	implication	NOUN
gujaf-188	257	13	which	which	PRON
gujaf-188	257	14	will	will	AUX
gujaf-188	257	15	serve	serve	VERB
gujaf-188	257	16	as	as	ADP
gujaf-188	257	17	the	the	DET
gujaf-188	257	18	major	major	ADJ
gujaf-188	257	19	contribution	contribution	NOUN
gujaf-188	257	20	of	of	ADP
gujaf-188	257	21	the	the	DET
gujaf-188	257	22	study	study	NOUN
gujaf-188	257	23	to	to	ADP
gujaf-188	257	24	the	the	DET
gujaf-188	257	25	existing	exist	VERB
gujaf-188	257	26	gusau	gusau	ADJ
gujaf-188	257	27	journal	journal	NOUN
gujaf-188	257	28	of	of	ADP
gujaf-188	257	29	accounting	accounting	NOUN
gujaf-188	257	30	and	and	CCONJ
gujaf-188	257	31	finance	finance	NOUN
gujaf-188	257	32	,	,	PUNCT
gujaf-188	257	33	vol	vol	NOUN
gujaf-188	257	34	.	.	PROPN
gujaf-188	257	35	3	3	NUM
gujaf-188	257	36	,	,	PUNCT
gujaf-188	257	37	issue	issue	NOUN
gujaf-188	257	38	3	3	NUM
gujaf-188	257	39	,	,	PUNCT
gujaf-188	257	40	october	october	PROPN
gujaf-188	257	41	,	,	PUNCT
gujaf-188	257	42	2022	2022	NUM
gujaf-188	257	43	187	187	NUM
gujaf-188	257	44	literature	literature	NOUN
gujaf-188	257	45	on	on	ADP
gujaf-188	257	46	financial	financial	ADJ
gujaf-188	257	47	reporting	reporting	NOUN
gujaf-188	257	48	and	and	CCONJ
gujaf-188	257	49	the	the	DET
gujaf-188	257	50	nigerian	nigerian	ADJ
gujaf-188	257	51	regulatory	regulatory	ADJ
gujaf-188	257	52	bodies	body	NOUN
gujaf-188	257	53	.	.	PUNCT
gujaf-188	258	1	the	the	DET
gujaf-188	258	2	findings	finding	NOUN
gujaf-188	258	3	suggest	suggest	VERB
gujaf-188	258	4	that	that	SCONJ
gujaf-188	258	5	there	there	PRON
gujaf-188	258	6	is	be	VERB
gujaf-188	258	7	need	need	NOUN
gujaf-188	258	8	to	to	PART
gujaf-188	258	9	re	re	VERB
gujaf-188	258	10	-	-	VERB
gujaf-188	258	11	strategize	strategize	VERB
gujaf-188	258	12	the	the	DET
gujaf-188	258	13	corporate	corporate	ADJ
gujaf-188	258	14	board	board	NOUN
gujaf-188	258	15	in	in	ADP
gujaf-188	258	16	such	such	DET
gujaf-188	258	17	a	a	DET
gujaf-188	258	18	way	way	NOUN
gujaf-188	258	19	that	that	PRON
gujaf-188	258	20	the	the	DET
gujaf-188	258	21	board	board	NOUN
gujaf-188	258	22	can	can	AUX
gujaf-188	258	23	have	have	VERB
gujaf-188	258	24	other	other	ADJ
gujaf-188	258	25	means	mean	NOUN
gujaf-188	258	26	of	of	ADP
gujaf-188	258	27	enhancing	enhance	VERB
gujaf-188	258	28	reporting	report	VERB
gujaf-188	258	29	quality	quality	NOUN
gujaf-188	258	30	.	.	PUNCT
gujaf-188	259	1	the	the	DET
gujaf-188	259	2	regulatory	regulatory	ADJ
gujaf-188	259	3	bodies	body	NOUN
gujaf-188	259	4	should	should	AUX
gujaf-188	259	5	also	also	ADV
gujaf-188	259	6	look	look	VERB
gujaf-188	259	7	a	a	DET
gujaf-188	259	8	way	way	NOUN
gujaf-188	259	9	to	to	PART
gujaf-188	259	10	improve	improve	VERB
gujaf-188	259	11	the	the	DET
gujaf-188	259	12	board	board	NOUN
gujaf-188	259	13	independence	independence	NOUN
gujaf-188	259	14	so	so	SCONJ
gujaf-188	259	15	as	as	SCONJ
gujaf-188	259	16	to	to	PART
gujaf-188	259	17	have	have	VERB
gujaf-188	259	18	a	a	DET
gujaf-188	259	19	financial	financial	ADJ
gujaf-188	259	20	report	report	NOUN
gujaf-188	259	21	the	the	PRON
gujaf-188	259	22	will	will	AUX
gujaf-188	259	23	not	not	PART
gujaf-188	259	24	be	be	AUX
gujaf-188	259	25	misleading	misleading	ADJ
gujaf-188	259	26	.	.	PUNCT
gujaf-188	260	1	as	as	ADP
gujaf-188	260	2	for	for	ADP
gujaf-188	260	3	the	the	DET
gujaf-188	260	4	audit	audit	NOUN
gujaf-188	260	5	committee	committee	NOUN
gujaf-188	260	6	,	,	PUNCT
gujaf-188	260	7	the	the	DET
gujaf-188	260	8	financial	financial	ADJ
gujaf-188	260	9	report	report	NOUN
gujaf-188	260	10	users	user	NOUN
gujaf-188	260	11	should	should	AUX
gujaf-188	260	12	not	not	PART
gujaf-188	260	13	over	over	ADP
gujaf-188	260	14	rely	rely	VERB
gujaf-188	260	15	on	on	ADP
gujaf-188	260	16	the	the	DET
gujaf-188	260	17	audit	audit	NOUN
gujaf-188	260	18	committee	committee	NOUN
gujaf-188	260	19	effectiveness	effectiveness	NOUN
gujaf-188	260	20	since	since	SCONJ
gujaf-188	260	21	it	it	PRON
gujaf-188	260	22	has	have	AUX
gujaf-188	260	23	statistically	statistically	ADV
gujaf-188	260	24	shown	show	VERB
gujaf-188	260	25	that	that	SCONJ
gujaf-188	260	26	the	the	DET
gujaf-188	260	27	committee	committee	NOUN
gujaf-188	260	28	can	can	AUX
gujaf-188	260	29	not	not	PART
gujaf-188	260	30	be	be	AUX
gujaf-188	260	31	100	100	NUM
gujaf-188	260	32	%	%	NOUN
gujaf-188	260	33	reliable	reliable	ADJ
gujaf-188	260	34	.	.	PUNCT
gujaf-188	261	1	moreover	moreover	ADV
gujaf-188	261	2	,	,	PUNCT
gujaf-188	261	3	the	the	DET
gujaf-188	261	4	practical	practical	ADJ
gujaf-188	261	5	pressures	pressure	NOUN
gujaf-188	261	6	on	on	ADP
gujaf-188	261	7	audit	audit	NOUN
gujaf-188	261	8	committee	committee	NOUN
gujaf-188	261	9	can	can	AUX
gujaf-188	261	10	force	force	VERB
gujaf-188	261	11	the	the	DET
gujaf-188	261	12	auditors	auditor	NOUN
gujaf-188	261	13	to	to	PART
gujaf-188	261	14	pervert	pervert	VERB
gujaf-188	261	15	from	from	ADP
gujaf-188	261	16	what	what	PRON
gujaf-188	261	17	is	be	AUX
gujaf-188	261	18	expected	expect	VERB
gujaf-188	261	19	from	from	ADP
gujaf-188	261	20	them	they	PRON
gujaf-188	261	21	.	.	PUNCT
gujaf-188	262	1	the	the	DET
gujaf-188	262	2	result	result	NOUN
gujaf-188	262	3	contradict	contradict	VERB
gujaf-188	262	4	the	the	DET
gujaf-188	262	5	theory	theory	NOUN
gujaf-188	262	6	from	from	ADP
gujaf-188	262	7	all	all	DET
gujaf-188	262	8	angles	angle	NOUN
gujaf-188	262	9	which	which	PRON
gujaf-188	262	10	says	say	VERB
gujaf-188	262	11	that	that	SCONJ
gujaf-188	262	12	both	both	PRON
gujaf-188	262	13	board	board	NOUN
gujaf-188	262	14	independence	independence	NOUN
gujaf-188	262	15	and	and	CCONJ
gujaf-188	262	16	audit	audit	NOUN
gujaf-188	262	17	effectiveness	effectiveness	NOUN
gujaf-188	262	18	are	be	AUX
gujaf-188	262	19	instrumental	instrumental	ADJ
gujaf-188	262	20	organs	organ	NOUN
gujaf-188	262	21	in	in	ADP
gujaf-188	262	22	enhancing	enhance	VERB
gujaf-188	262	23	quality	quality	NOUN
gujaf-188	262	24	of	of	ADP
gujaf-188	262	25	reported	report	VERB
gujaf-188	262	26	earnings	earning	NOUN
gujaf-188	262	27	.	.	PUNCT
gujaf-188	263	1	5	5	X
gujaf-188	263	2	.	.	X
gujaf-188	263	3	summary	summary	NOUN
gujaf-188	263	4	and	and	CCONJ
gujaf-188	263	5	conclusion	conclusion	VERB
gujaf-188	263	6	the	the	DET
gujaf-188	263	7	findings	finding	NOUN
gujaf-188	263	8	of	of	ADP
gujaf-188	263	9	this	this	DET
gujaf-188	263	10	study	study	NOUN
gujaf-188	263	11	are	be	AUX
gujaf-188	263	12	complementary	complementary	ADJ
gujaf-188	263	13	to	to	ADP
gujaf-188	263	14	those	those	PRON
gujaf-188	263	15	in	in	ADP
gujaf-188	263	16	extant	extant	ADJ
gujaf-188	263	17	earnings	earning	NOUN
gujaf-188	263	18	quality	quality	NOUN
gujaf-188	263	19	literature	literature	NOUN
gujaf-188	263	20	as	as	SCONJ
gujaf-188	263	21	it	it	PRON
gujaf-188	263	22	shows	show	VERB
gujaf-188	263	23	that	that	SCONJ
gujaf-188	263	24	changes	change	NOUN
gujaf-188	263	25	in	in	ADP
gujaf-188	263	26	board	board	NOUN
gujaf-188	263	27	independence	independence	NOUN
gujaf-188	263	28	and	and	CCONJ
gujaf-188	263	29	audit	audit	NOUN
gujaf-188	263	30	effectiveness	effectiveness	NOUN
gujaf-188	263	31	are	be	AUX
gujaf-188	263	32	significantly	significantly	ADV
gujaf-188	263	33	negative	negative	ADJ
gujaf-188	263	34	and	and	CCONJ
gujaf-188	263	35	influencing	influence	VERB
gujaf-188	263	36	the	the	DET
gujaf-188	263	37	quality	quality	NOUN
gujaf-188	263	38	of	of	ADP
gujaf-188	263	39	reported	report	VERB
gujaf-188	263	40	earnings	earning	NOUN
gujaf-188	263	41	.	.	PUNCT
gujaf-188	264	1	board	board	NOUN
gujaf-188	264	2	meeting	meeting	NOUN
gujaf-188	264	3	and	and	CCONJ
gujaf-188	264	4	firm	firm	ADJ
gujaf-188	264	5	size	size	NOUN
gujaf-188	264	6	are	be	AUX
gujaf-188	264	7	however	however	ADV
gujaf-188	264	8	insignificant	insignificant	ADJ
gujaf-188	264	9	to	to	PART
gujaf-188	264	10	affect	affect	VERB
gujaf-188	264	11	earnings	earning	NOUN
gujaf-188	264	12	quality	quality	NOUN
gujaf-188	264	13	.	.	PUNCT
gujaf-188	265	1	in	in	ADP
gujaf-188	265	2	fact	fact	NOUN
gujaf-188	265	3	,	,	PUNCT
gujaf-188	265	4	the	the	DET
gujaf-188	265	5	results	result	NOUN
gujaf-188	265	6	suggest	suggest	VERB
gujaf-188	265	7	that	that	SCONJ
gujaf-188	265	8	having	have	VERB
gujaf-188	265	9	an	an	DET
gujaf-188	265	10	expert	expert	NOUN
gujaf-188	265	11	on	on	ADP
gujaf-188	265	12	the	the	DET
gujaf-188	265	13	audit	audit	NOUN
gujaf-188	265	14	committee	committee	NOUN
gujaf-188	265	15	may	may	AUX
gujaf-188	265	16	reduce	reduce	VERB
gujaf-188	265	17	the	the	DET
gujaf-188	265	18	quality	quality	NOUN
gujaf-188	265	19	of	of	ADP
gujaf-188	265	20	financial	financial	ADJ
gujaf-188	265	21	report	report	NOUN
gujaf-188	265	22	as	as	ADP
gujaf-188	265	23	such	such	ADJ
gujaf-188	265	24	,	,	PUNCT
gujaf-188	265	25	users	user	NOUN
gujaf-188	265	26	should	should	AUX
gujaf-188	265	27	be	be	AUX
gujaf-188	265	28	extra	extra	ADV
gujaf-188	265	29	careful	careful	ADJ
gujaf-188	265	30	in	in	ADP
gujaf-188	265	31	using	use	VERB
gujaf-188	265	32	it	it	PRON
gujaf-188	265	33	more	more	ADV
gujaf-188	265	34	specifically	specifically	ADV
gujaf-188	265	35	the	the	DET
gujaf-188	265	36	reported	report	VERB
gujaf-188	265	37	earnings	earning	NOUN
gujaf-188	265	38	.	.	PUNCT
gujaf-188	266	1	in	in	ADP
gujaf-188	266	2	addition	addition	NOUN
gujaf-188	266	3	,	,	PUNCT
gujaf-188	266	4	the	the	DET
gujaf-188	266	5	results	result	NOUN
gujaf-188	266	6	suggest	suggest	VERB
gujaf-188	266	7	that	that	SCONJ
gujaf-188	266	8	commitment	commitment	NOUN
gujaf-188	266	9	of	of	ADP
gujaf-188	266	10	more	more	ADJ
gujaf-188	266	11	directorial	directorial	ADJ
gujaf-188	266	12	resources	resource	NOUN
gujaf-188	266	13	to	to	ADP
gujaf-188	266	14	the	the	DET
gujaf-188	266	15	audit	audit	NOUN
gujaf-188	266	16	effectiveness	effectiveness	NOUN
gujaf-188	266	17	may	may	AUX
gujaf-188	266	18	not	not	PART
gujaf-188	266	19	enhance	enhance	VERB
gujaf-188	266	20	the	the	DET
gujaf-188	266	21	firm	firm	NOUN
gujaf-188	266	22	's	's	PART
gujaf-188	266	23	reporting	reporting	NOUN
gujaf-188	266	24	quality	quality	NOUN
gujaf-188	266	25	because	because	SCONJ
gujaf-188	266	26	it	it	PRON
gujaf-188	266	27	influences	influence	VERB
gujaf-188	266	28	the	the	DET
gujaf-188	266	29	reporting	reporting	NOUN
gujaf-188	266	30	process	process	NOUN
gujaf-188	266	31	negatively	negatively	ADV
gujaf-188	266	32	.	.	PUNCT
gujaf-188	267	1	base	base	NOUN
gujaf-188	267	2	on	on	ADP
gujaf-188	267	3	the	the	DET
gujaf-188	267	4	result	result	NOUN
gujaf-188	267	5	,	,	PUNCT
gujaf-188	267	6	there	there	PRON
gujaf-188	267	7	is	be	VERB
gujaf-188	267	8	need	need	NOUN
gujaf-188	267	9	to	to	PART
gujaf-188	267	10	further	far	ADV
gujaf-188	267	11	look	look	VERB
gujaf-188	267	12	over	over	ADP
gujaf-188	267	13	the	the	DET
gujaf-188	267	14	laid	laid	ADJ
gujaf-188	267	15	governance	governance	NOUN
gujaf-188	267	16	practice	practice	NOUN
gujaf-188	267	17	in	in	ADP
gujaf-188	267	18	the	the	DET
gujaf-188	267	19	nigerian	nigerian	ADJ
gujaf-188	267	20	consumer	consumer	NOUN
gujaf-188	267	21	goods	good	NOUN
gujaf-188	267	22	firms	firm	NOUN
gujaf-188	267	23	.	.	PUNCT
gujaf-188	268	1	however	however	ADV
gujaf-188	268	2	,	,	PUNCT
gujaf-188	268	3	the	the	DET
gujaf-188	268	4	study	study	NOUN
gujaf-188	268	5	concludes	conclude	VERB
gujaf-188	268	6	that	that	SCONJ
gujaf-188	268	7	the	the	DET
gujaf-188	268	8	regulatory	regulatory	ADJ
gujaf-188	268	9	bodies	body	NOUN
gujaf-188	268	10	should	should	AUX
gujaf-188	268	11	put	put	VERB
gujaf-188	268	12	more	more	ADJ
gujaf-188	268	13	emphasis	emphasis	NOUN
gujaf-188	268	14	on	on	ADP
gujaf-188	268	15	earnings	earning	NOUN
gujaf-188	268	16	persistence	persistence	NOUN
gujaf-188	268	17	in	in	ADP
gujaf-188	268	18	the	the	DET
gujaf-188	268	19	listed	list	VERB
gujaf-188	268	20	consumer	consumer	NOUN
gujaf-188	268	21	goods	good	NOUN
gujaf-188	268	22	firms	firm	NOUN
gujaf-188	268	23	in	in	ADP
gujaf-188	268	24	nigeria	nigeria	PROPN
gujaf-188	268	25	so	so	SCONJ
gujaf-188	268	26	as	as	SCONJ
gujaf-188	268	27	to	to	PART
gujaf-188	268	28	enhance	enhance	VERB
gujaf-188	268	29	the	the	DET
gujaf-188	268	30	financial	financial	ADJ
gujaf-188	268	31	reporting	reporting	NOUN
gujaf-188	268	32	process	process	NOUN
gujaf-188	268	33	through	through	ADP
gujaf-188	268	34	board	board	NOUN
gujaf-188	268	35	independence	independence	NOUN
gujaf-188	268	36	and	and	CCONJ
gujaf-188	268	37	audit	audit	NOUN
gujaf-188	268	38	effectiveness	effectiveness	NOUN
gujaf-188	268	39	.	.	PUNCT
gujaf-188	269	1	similarly	similarly	ADV
gujaf-188	269	2	,	,	PUNCT
gujaf-188	269	3	the	the	DET
gujaf-188	269	4	reported	report	VERB
gujaf-188	269	5	earnings	earning	NOUN
gujaf-188	269	6	can	can	AUX
gujaf-188	269	7	not	not	PART
gujaf-188	269	8	be	be	AUX
gujaf-188	269	9	100	100	NUM
gujaf-188	269	10	%	%	NOUN
gujaf-188	269	11	reliable	reliable	ADJ
gujaf-188	269	12	due	due	ADP
gujaf-188	269	13	to	to	ADP
gujaf-188	269	14	inability	inability	NOUN
gujaf-188	269	15	of	of	ADP
gujaf-188	269	16	monitoring	monitor	VERB
gujaf-188	269	17	mechanism	mechanism	NOUN
gujaf-188	269	18	in	in	ADP
gujaf-188	269	19	shielding	shield	VERB
gujaf-188	269	20	it	it	PRON
gujaf-188	269	21	quality	quality	NOUN
gujaf-188	269	22	.	.	PUNCT
gujaf-188	270	1	it	it	PRON
gujaf-188	270	2	is	be	AUX
gujaf-188	270	3	also	also	ADV
gujaf-188	270	4	contrary	contrary	ADJ
gujaf-188	270	5	to	to	ADP
gujaf-188	270	6	the	the	DET
gujaf-188	270	7	expectation	expectation	NOUN
gujaf-188	270	8	that	that	PRON
gujaf-188	270	9	board	board	VERB
gujaf-188	270	10	independence	independence	NOUN
gujaf-188	270	11	and	and	CCONJ
gujaf-188	270	12	audit	audit	NOUN
gujaf-188	270	13	effectiveness	effectiveness	NOUN
gujaf-188	270	14	can	can	AUX
gujaf-188	270	15	mitigate	mitigate	VERB
gujaf-188	270	16	agency	agency	NOUN
gujaf-188	270	17	crises	crisis	NOUN
gujaf-188	270	18	through	through	ADP
gujaf-188	270	19	the	the	DET
gujaf-188	270	20	quality	quality	NOUN
gujaf-188	270	21	of	of	ADP
gujaf-188	270	22	financial	financial	ADJ
gujaf-188	270	23	report	report	NOUN
gujaf-188	270	24	.	.	PUNCT
gujaf-188	271	1	again	again	ADV
gujaf-188	271	2	,	,	PUNCT
gujaf-188	271	3	the	the	DET
gujaf-188	271	4	nature	nature	NOUN
gujaf-188	271	5	of	of	ADP
gujaf-188	271	6	listed	list	VERB
gujaf-188	271	7	consumer	consumer	NOUN
gujaf-188	271	8	firm	firm	NOUN
gujaf-188	271	9	in	in	ADP
gujaf-188	271	10	nigeria	nigeria	PROPN
gujaf-188	271	11	contribute	contribute	VERB
gujaf-188	271	12	in	in	ADP
gujaf-188	271	13	defaming	defame	VERB
gujaf-188	271	14	the	the	DET
gujaf-188	271	15	process	process	NOUN
gujaf-188	271	16	of	of	ADP
gujaf-188	271	17	financial	financial	ADJ
gujaf-188	271	18	report	report	NOUN
gujaf-188	271	19	,	,	PUNCT
gujaf-188	271	20	such	such	DET
gujaf-188	271	21	a	a	DET
gujaf-188	271	22	situation	situation	NOUN
gujaf-188	271	23	is	be	AUX
gujaf-188	271	24	basically	basically	ADV
gujaf-188	271	25	cause	cause	VERB
gujaf-188	271	26	by	by	ADP
gujaf-188	271	27	a	a	DET
gujaf-188	271	28	severe	severe	ADJ
gujaf-188	271	29	distorted	distorted	ADJ
gujaf-188	271	30	economic	economic	ADJ
gujaf-188	271	31	activities	activity	NOUN
gujaf-188	271	32	.	.	PUNCT
gujaf-188	272	1	finally	finally	ADV
gujaf-188	272	2	the	the	DET
gujaf-188	272	3	study	study	NOUN
gujaf-188	272	4	recommends	recommend	VERB
gujaf-188	272	5	board	board	NOUN
gujaf-188	272	6	independence	independence	NOUN
gujaf-188	272	7	and	and	CCONJ
gujaf-188	272	8	audit	audit	NOUN
gujaf-188	272	9	effectiveness	effectiveness	NOUN
gujaf-188	272	10	should	should	AUX
gujaf-188	272	11	be	be	AUX
gujaf-188	272	12	carefully	carefully	ADV
gujaf-188	272	13	monitored	monitor	VERB
gujaf-188	272	14	as	as	SCONJ
gujaf-188	272	15	they	they	PRON
gujaf-188	272	16	are	be	AUX
gujaf-188	272	17	significant	significant	ADJ
gujaf-188	272	18	determinants	determinant	NOUN
gujaf-188	272	19	of	of	ADP
gujaf-188	272	20	earnings	earning	NOUN
gujaf-188	272	21	quality	quality	NOUN
gujaf-188	272	22	through	through	ADP
gujaf-188	272	23	which	which	PRON
gujaf-188	272	24	they	they	PRON
gujaf-188	272	25	affect	affect	VERB
gujaf-188	272	26	the	the	DET
gujaf-188	272	27	decisions	decision	NOUN
gujaf-188	272	28	of	of	ADP
gujaf-188	272	29	the	the	DET
gujaf-188	272	30	financial	financial	ADJ
gujaf-188	272	31	report	report	NOUN
gujaf-188	272	32	users	user	NOUN
gujaf-188	272	33	.	.	PUNCT
gujaf-188	273	1	gusau	gusau	PROPN
gujaf-188	273	2	journal	journal	PROPN
gujaf-188	273	3	of	of	ADP
gujaf-188	273	4	accounting	accounting	NOUN
gujaf-188	273	5	and	and	CCONJ
gujaf-188	273	6	finance	finance	NOUN
gujaf-188	273	7	,	,	PUNCT
gujaf-188	273	8	vol	vol	NOUN
gujaf-188	273	9	.	.	PROPN
gujaf-188	273	10	3	3	NUM
gujaf-188	273	11	,	,	PUNCT
gujaf-188	273	12	issue	issue	NOUN
gujaf-188	273	13	3	3	NUM
gujaf-188	273	14	,	,	PUNCT
gujaf-188	273	15	october	october	PROPN
gujaf-188	273	16	,	,	PUNCT
gujaf-188	273	17	2022	2022	NUM
gujaf-188	273	18	188	188	NUM
gujaf-188	273	19	references	reference	NOUN
gujaf-188	273	20	abbott	abbott	PROPN
gujaf-188	273	21	,	,	PUNCT
gujaf-188	273	22	l.	l.	PROPN
gujaf-188	273	23	j.	j.	PROPN
gujaf-188	273	24	,	,	PUNCT
gujaf-188	273	25	park	park	PROPN
gujaf-188	273	26	,	,	PUNCT
gujaf-188	273	27	y.	y.	PROPN
gujaf-188	273	28	&	&	CCONJ
gujaf-188	273	29	parker	parker	PROPN
gujaf-188	273	30	,	,	PUNCT
gujaf-188	273	31	s.	s.	PROPN
gujaf-188	273	32	(	(	PUNCT
gujaf-188	273	33	2000	2000	NUM
gujaf-188	273	34	)	)	PUNCT
gujaf-188	273	35	.	.	PUNCT
gujaf-188	274	1	the	the	DET
gujaf-188	274	2	effects	effect	NOUN
gujaf-188	274	3	of	of	ADP
gujaf-188	274	4	audit	audit	NOUN
gujaf-188	274	5	committee	committee	NOUN
gujaf-188	274	6	activity	activity	NOUN
gujaf-188	274	7	and	and	CCONJ
gujaf-188	274	8	independence	independence	NOUN
gujaf-188	274	9	on	on	ADP
gujaf-188	274	10	corporate	corporate	ADJ
gujaf-188	274	11	fraud	fraud	NOUN
gujaf-188	274	12	.	.	PUNCT
gujaf-188	275	1	managerial	managerial	ADJ
gujaf-188	275	2	finance	finance	NOUN
gujaf-188	275	3	,	,	PUNCT
gujaf-188	275	4	26(11	26(11	NUM
gujaf-188	275	5	)	)	PUNCT
gujaf-188	275	6	55	55	NUM
gujaf-188	275	7	-	-	SYM
gujaf-188	275	8	67	67	NUM
gujaf-188	275	9	.	.	PUNCT
gujaf-188	276	1	abbott	abbott	PROPN
gujaf-188	276	2	,	,	PUNCT
gujaf-188	276	3	l.j	l.j	PROPN
gujaf-188	276	4	.	.	PROPN
gujaf-188	276	5	,	,	PUNCT
gujaf-188	276	6	parker	parker	PROPN
gujaf-188	276	7	,	,	PUNCT
gujaf-188	276	8	s.	s.	PROPN
gujaf-188	276	9	&	&	CCONJ
gujaf-188	276	10	peters	peters	PROPN
gujaf-188	276	11	,	,	PUNCT
gujaf-188	276	12	g.f	g.f	PROPN
gujaf-188	276	13	(	(	PUNCT
gujaf-188	276	14	2004	2004	NUM
gujaf-188	276	15	)	)	PUNCT
gujaf-188	276	16	.	.	PUNCT
gujaf-188	277	1	audit	audit	NOUN
gujaf-188	277	2	committee	committee	NOUN
gujaf-188	277	3	characteristics	characteristic	NOUN
gujaf-188	277	4	and	and	CCONJ
gujaf-188	277	5	restatement.auditing	restatement.audite	VERB
gujaf-188	277	6	:	:	PUNCT
gujaf-188	277	7	a	a	DET
gujaf-188	277	8	journal	journal	NOUN
gujaf-188	277	9	of	of	ADP
gujaf-188	277	10	practice	practice	NOUN
gujaf-188	277	11	and	and	CCONJ
gujaf-188	277	12	theory	theory	NOUN
gujaf-188	277	13	,	,	PUNCT
gujaf-188	277	14	23(1	23(1	NOUN
gujaf-188	277	15	)	)	PUNCT
gujaf-188	277	16	,	,	PUNCT
gujaf-188	277	17	69	69	NUM
gujaf-188	277	18	87	87	NUM
gujaf-188	277	19	akeju	akeju	NOUN
gujaf-188	277	20	,	,	PUNCT
gujaf-188	277	21	j.	j.	PROPN
gujaf-188	277	22	b.	b.	PROPN
gujaf-188	277	23	,	,	PUNCT
gujaf-188	277	24	&	&	CCONJ
gujaf-188	277	25	babatunde	babatunde	PROPN
gujaf-188	277	26	,	,	PUNCT
gujaf-188	277	27	a.	a.	NOUN
gujaf-188	277	28	a.	a.	NOUN
gujaf-188	277	29	(	(	PUNCT
gujaf-188	277	30	2017	2017	NUM
gujaf-188	277	31	)	)	PUNCT
gujaf-188	277	32	.	.	PUNCT
gujaf-188	278	1	corporate	corporate	ADJ
gujaf-188	278	2	governance	governance	NOUN
gujaf-188	278	3	and	and	CCONJ
gujaf-188	278	4	financial	financial	ADJ
gujaf-188	278	5	reporting	reporting	NOUN
gujaf-188	278	6	quality	quality	NOUN
gujaf-188	278	7	in	in	ADP
gujaf-188	278	8	nigeria	nigeria	PROPN
gujaf-188	278	9	.	.	PUNCT
gujaf-188	279	1	international	international	ADJ
gujaf-188	279	2	journal	journal	PROPN
gujaf-188	279	3	of	of	ADP
gujaf-188	279	4	information	information	NOUN
gujaf-188	279	5	research	research	NOUN
gujaf-188	279	6	and	and	CCONJ
gujaf-188	279	7	review	review	NOUN
gujaf-188	279	8	,	,	PUNCT
gujaf-188	279	9	4(2	4(2	NUM
gujaf-188	279	10	)	)	PUNCT
gujaf-188	279	11	,	,	PUNCT
gujaf-188	279	12	3749–3753	3749–3753	NUM
gujaf-188	279	13	.	.	PUNCT
gujaf-188	280	1	akpomedaye	akpomedaye	PROPN
gujaf-188	280	2	,	,	PUNCT
gujaf-188	280	3	o.p	o.p	PROPN
gujaf-188	280	4	.	.	PROPN
gujaf-188	280	5	,	,	PUNCT
gujaf-188	280	6	&	&	CCONJ
gujaf-188	280	7	williamson	williamson	PROPN
gujaf-188	280	8	,	,	PUNCT
gujaf-188	280	9	g.s	g.s	PROPN
gujaf-188	280	10	.	.	PROPN
gujaf-188	280	11	,	,	PUNCT
gujaf-188	280	12	(	(	PUNCT
gujaf-188	280	13	2021	2021	NUM
gujaf-188	280	14	)	)	PUNCT
gujaf-188	280	15	“	"	PUNCT
gujaf-188	280	16	board	board	NOUN
gujaf-188	280	17	independence	independence	NOUN
gujaf-188	280	18	and	and	CCONJ
gujaf-188	280	19	earnings	earning	NOUN
gujaf-188	280	20	management	management	NOUN
gujaf-188	280	21	of	of	ADP
gujaf-188	280	22	healthcare	healthcare	NOUN
gujaf-188	280	23	firms	firm	NOUN
gujaf-188	280	24	in	in	ADP
gujaf-188	280	25	nigeria	nigeria	PROPN
gujaf-188	280	26	”	"	PUNCT
gujaf-188	280	27	international	international	ADJ
gujaf-188	280	28	journal	journal	NOUN
gujaf-188	280	29	of	of	ADP
gujaf-188	280	30	business	business	PROPN
gujaf-188	280	31	&	&	CCONJ
gujaf-188	280	32	law	law	PROPN
gujaf-188	280	33	research	research	NOUN
gujaf-188	280	34	9(4):108119	9(4):108119	NUM
gujaf-188	280	35	,	,	PUNCT
gujaf-188	280	36	oct.-dec	oct.-dec	PROPN
gujaf-188	280	37	.	.	PROPN
gujaf-188	280	38	,	,	PUNCT
gujaf-188	280	39	2021	2021	NUM
gujaf-188	280	40	al	al	PROPN
gujaf-188	280	41	-	-	PUNCT
gujaf-188	280	42	ajmi	ajmi	PROPN
gujaf-188	280	43	,	,	PUNCT
gujaf-188	280	44	j.	j.	PROPN
gujaf-188	280	45	(	(	PUNCT
gujaf-188	280	46	2009	2009	NUM
gujaf-188	280	47	)	)	PUNCT
gujaf-188	280	48	.	.	PUNCT
gujaf-188	281	1	audit	audit	NOUN
gujaf-188	281	2	firm	firm	NOUN
gujaf-188	281	3	,	,	PUNCT
gujaf-188	281	4	corporate	corporate	ADJ
gujaf-188	281	5	governance	governance	NOUN
gujaf-188	281	6	,	,	PUNCT
gujaf-188	281	7	and	and	CCONJ
gujaf-188	281	8	audit	audit	NOUN
gujaf-188	281	9	quality	quality	NOUN
gujaf-188	281	10	:	:	PUNCT
gujaf-188	281	11	evidence	evidence	NOUN
gujaf-188	281	12	from	from	ADP
gujaf-188	281	13	bahrain	bahrain	NOUN
gujaf-188	281	14	.	.	PUNCT
gujaf-188	282	1	advances	advance	NOUN
gujaf-188	282	2	in	in	ADP
gujaf-188	282	3	accounting	accounting	NOUN
gujaf-188	282	4	,	,	PUNCT
gujaf-188	282	5	25(1	25(1	NUM
gujaf-188	282	6	)	)	PUNCT
gujaf-188	282	7	,	,	PUNCT
gujaf-188	282	8	64–74	64–74	NUM
gujaf-188	282	9	.	.	PUNCT
gujaf-188	283	1	https://doi.org/10.1016/j.adiac.2009.02.005	https://doi.org/10.1016/j.adiac.2009.02.005	PROPN
gujaf-188	283	2	ball	ball	PROPN
gujaf-188	283	3	,	,	PUNCT
gujaf-188	283	4	r.	r.	PROPN
gujaf-188	283	5	,	,	PUNCT
gujaf-188	283	6	&	&	CCONJ
gujaf-188	283	7	shivakumar	shivakumar	PROPN
gujaf-188	283	8	,	,	PUNCT
gujaf-188	283	9	l.	l.	PROPN
gujaf-188	283	10	(	(	PUNCT
gujaf-188	283	11	2005	2005	NUM
gujaf-188	283	12	)	)	PUNCT
gujaf-188	283	13	.	.	PUNCT
gujaf-188	284	1	earnings	earning	NOUN
gujaf-188	284	2	quality	quality	NOUN
gujaf-188	284	3	in	in	ADP
gujaf-188	284	4	uk	uk	PROPN
gujaf-188	284	5	private	private	ADJ
gujaf-188	284	6	firms	firm	NOUN
gujaf-188	284	7	:	:	PUNCT
gujaf-188	284	8	comparative	comparative	ADJ
gujaf-188	284	9	loss	loss	NOUN
gujaf-188	284	10	recognition	recognition	NOUN
gujaf-188	284	11	timeliness	timeliness	NOUN
gujaf-188	284	12	.	.	PUNCT
gujaf-188	285	1	journal	journal	NOUN
gujaf-188	285	2	of	of	ADP
gujaf-188	285	3	accounting	accounting	NOUN
gujaf-188	285	4	and	and	CCONJ
gujaf-188	285	5	economics	economic	NOUN
gujaf-188	285	6	,	,	PUNCT
gujaf-188	285	7	39(1	39(1	NUM
gujaf-188	285	8	)	)	PUNCT
gujaf-188	285	9	,	,	PUNCT
gujaf-188	285	10	83–128	83–128	PROPN
gujaf-188	285	11	.	.	PUNCT
gujaf-188	286	1	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	PROPN
gujaf-188	286	2	beasley	beasley	PROPN
gujaf-188	286	3	,	,	PUNCT
gujaf-188	286	4	m.	m.	NOUN
gujaf-188	286	5	s.	s.	PROPN
gujaf-188	286	6	(	(	PUNCT
gujaf-188	286	7	1996	1996	NUM
gujaf-188	286	8	)	)	PUNCT
gujaf-188	286	9	.	.	PUNCT
gujaf-188	287	1	an	an	DET
gujaf-188	287	2	empirical	empirical	ADJ
gujaf-188	287	3	analysis	analysis	NOUN
gujaf-188	287	4	of	of	ADP
gujaf-188	287	5	the	the	DET
gujaf-188	287	6	relationship	relationship	NOUN
gujaf-188	287	7	between	between	ADP
gujaf-188	287	8	the	the	PRON
gujaf-188	287	9	of	of	ADP
gujaf-188	287	10	board	board	NOUN
gujaf-188	287	11	of	of	ADP
gujaf-188	287	12	directors	director	NOUN
gujaf-188	287	13	and	and	CCONJ
gujaf-188	287	14	financial	financial	ADJ
gujaf-188	287	15	statement	statement	NOUN
gujaf-188	287	16	fraud	fraud	NOUN
gujaf-188	287	17	,	,	PUNCT
gujaf-188	287	18	71(4	71(4	NUM
gujaf-188	287	19	)	)	PUNCT
gujaf-188	287	20	,	,	PUNCT
gujaf-188	287	21	443–465	443–465	NUM
gujaf-188	287	22	.	.	PUNCT
gujaf-188	288	1	bushman	bushman	PROPN
gujaf-188	288	2	,	,	PUNCT
gujaf-188	288	3	r.	r.	PROPN
gujaf-188	288	4	m.	m.	PROPN
gujaf-188	288	5	,	,	PUNCT
gujaf-188	288	6	&	&	CCONJ
gujaf-188	288	7	smith	smith	PROPN
gujaf-188	288	8	,	,	PUNCT
gujaf-188	288	9	a.	a.	PROPN
gujaf-188	288	10	j.	j.	PROPN
gujaf-188	288	11	(	(	PUNCT
gujaf-188	288	12	2001	2001	NUM
gujaf-188	288	13	)	)	PUNCT
gujaf-188	288	14	.	.	PUNCT
gujaf-188	289	1	financial	financial	ADJ
gujaf-188	289	2	accounting	accounting	NOUN
gujaf-188	289	3	information	information	NOUN
gujaf-188	289	4	and	and	CCONJ
gujaf-188	289	5	corporate	corporate	ADJ
gujaf-188	289	6	governance	governance	NOUN
gujaf-188	289	7	.	.	PUNCT
gujaf-188	290	1	journa	journa	NOUN
gujaf-188	290	2	of	of	ADP
gujaf-188	290	3	accounting	accounting	NOUN
gujaf-188	290	4	and	and	CCONJ
gujaf-188	290	5	economics	economic	NOUN
gujaf-188	290	6	(	(	PUNCT
gujaf-188	290	7	vol	vol	NOUN
gujaf-188	290	8	.	.	PROPN
gujaf-188	290	9	32	32	NUM
gujaf-188	290	10	)	)	PUNCT
gujaf-188	290	11	237	237	NUM
gujaf-188	290	12	333	333	NUM
gujaf-188	290	13	.	.	PUNCT
gujaf-188	291	1	de	de	NOUN
gujaf-188	291	2	vlaminck	vlaminck	NOUN
gujaf-188	291	3	,	,	PUNCT
gujaf-188	291	4	n.	n.	NOUN
gujaf-188	291	5	,	,	PUNCT
gujaf-188	291	6	&	&	CCONJ
gujaf-188	291	7	sarens	sarens	PROPN
gujaf-188	291	8	,	,	PUNCT
gujaf-188	291	9	g.	g.	PROPN
gujaf-188	291	10	(	(	PUNCT
gujaf-188	291	11	2013	2013	NUM
gujaf-188	291	12	)	)	PUNCT
gujaf-188	291	13	.	.	PUNCT
gujaf-188	292	1	the	the	DET
gujaf-188	292	2	relationship	relationship	NOUN
gujaf-188	292	3	between	between	ADP
gujaf-188	292	4	audit	audit	NOUN
gujaf-188	292	5	committee	committee	NOUN
gujaf-188	292	6	characteristics	characteristic	NOUN
gujaf-188	292	7	and	and	CCONJ
gujaf-188	292	8	financial	financial	ADJ
gujaf-188	292	9	statement	statement	NOUN
gujaf-188	292	10	quality	quality	NOUN
gujaf-188	292	11	:	:	PUNCT
gujaf-188	292	12	evidence	evidence	NOUN
gujaf-188	292	13	from	from	ADP
gujaf-188	292	14	belgium	belgium	PROPN
gujaf-188	292	15	.	.	PUNCT
gujaf-188	292	16	journal	journal	PROPN
gujaf-188	292	17	of	of	ADP
gujaf-188	292	18	management	management	NOUN
gujaf-188	292	19	and	and	CCONJ
gujaf-188	292	20	governance	governance	NOUN
gujaf-188	292	21	,	,	PUNCT
gujaf-188	292	22	19(1	19(1	NUM
gujaf-188	292	23	)	)	PUNCT
gujaf-188	292	24	,	,	PUNCT
gujaf-188	292	25	145–166	145–166	NUM
gujaf-188	292	26	.	.	PUNCT
gujaf-188	292	27	https://doi.org/10.1007/s10997-013-9282-5	https://doi.org/10.1007/s10997-013-9282-5	NUM
gujaf-188	292	28	dechow	dechow	ADJ
gujaf-188	292	29	,	,	PUNCT
gujaf-188	292	30	p.	p.	PROPN
gujaf-188	292	31	,	,	PUNCT
gujaf-188	292	32	ge	ge	PROPN
gujaf-188	292	33	,	,	PUNCT
gujaf-188	292	34	w.	w.	PROPN
gujaf-188	292	35	,	,	PUNCT
gujaf-188	292	36	&	&	CCONJ
gujaf-188	292	37	schrand	schrand	PROPN
gujaf-188	292	38	,	,	PUNCT
gujaf-188	292	39	c.	c.	PROPN
gujaf-188	292	40	(	(	PUNCT
gujaf-188	292	41	2010	2010	NUM
gujaf-188	292	42	)	)	PUNCT
gujaf-188	292	43	.	.	PUNCT
gujaf-188	293	1	understanding	understand	VERB
gujaf-188	293	2	earnings	earning	NOUN
gujaf-188	293	3	quality	quality	NOUN
gujaf-188	293	4	:	:	PUNCT
gujaf-188	293	5	a	a	DET
gujaf-188	293	6	review	review	NOUN
gujaf-188	293	7	of	of	ADP
gujaf-188	293	8	the	the	DET
gujaf-188	293	9	proxies	proxy	NOUN
gujaf-188	293	10	,	,	PUNCT
gujaf-188	293	11	their	their	PRON
gujaf-188	293	12	determinants	determinant	NOUN
gujaf-188	293	13	and	and	CCONJ
gujaf-188	293	14	their	their	PRON
gujaf-188	293	15	consequences	consequence	NOUN
gujaf-188	293	16	.	.	PUNCT
gujaf-188	294	1	journal	journal	NOUN
gujaf-188	294	2	of	of	ADP
gujaf-188	294	3	accounting	accounting	NOUN
gujaf-188	294	4	and	and	CCONJ
gujaf-188	294	5	economics	economic	NOUN
gujaf-188	294	6	,	,	PUNCT
gujaf-188	294	7	50(2–3	50(2–3	PROPN
gujaf-188	294	8	)	)	PUNCT
gujaf-188	294	9	,	,	PUNCT
gujaf-188	294	10	344–401	344–401	NUM
gujaf-188	294	11	.	.	PUNCT
gujaf-188	295	1	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	NOUN
gujaf-188	295	2	defond	defond	NOUN
gujaf-188	295	3	,	,	PUNCT
gujaf-188	295	4	m.	m.	NOUN
gujaf-188	295	5	l.	l.	PROPN
gujaf-188	295	6	(	(	PUNCT
gujaf-188	295	7	2010	2010	NUM
gujaf-188	295	8	)	)	PUNCT
gujaf-188	295	9	.	.	PUNCT
gujaf-188	296	1	earnings	earning	NOUN
gujaf-188	296	2	quality	quality	NOUN
gujaf-188	296	3	research	research	NOUN
gujaf-188	296	4	:	:	PUNCT
gujaf-188	296	5	advances	advance	NOUN
gujaf-188	296	6	,	,	PUNCT
gujaf-188	296	7	challenges	challenge	NOUN
gujaf-188	296	8	and	and	CCONJ
gujaf-188	296	9	future	future	ADJ
gujaf-188	296	10	research	research	NOUN
gujaf-188	296	11	.	.	PUNCT
gujaf-188	297	1	journal	journal	NOUN
gujaf-188	297	2	of	of	ADP
gujaf-188	297	3	accounting	accounting	NOUN
gujaf-188	297	4	and	and	CCONJ
gujaf-188	297	5	economics	economic	NOUN
gujaf-188	297	6	,	,	PUNCT
gujaf-188	297	7	50(2–3	50(2–3	PROPN
gujaf-188	297	8	)	)	PUNCT
gujaf-188	297	9	,	,	PUNCT
gujaf-188	297	10	402–409	402–409	NUM
gujaf-188	297	11	.	.	PUNCT
gujaf-188	297	12	https://doi.org/10.1016/j.jacceco.2010.10.004	https://doi.org/10.1016/j.jacceco.2010.10.004	VERB
gujaf-188	297	13	dezoort	dezoort	NOUN
gujaf-188	297	14	,	,	PUNCT
gujaf-188	297	15	f.	f.	PROPN
gujaf-188	297	16	t.	t.	PROPN
gujaf-188	297	17	,	,	PUNCT
gujaf-188	297	18	hermanson	hermanson	PROPN
gujaf-188	297	19	,	,	PUNCT
gujaf-188	297	20	d.	d.	PROPN
gujaf-188	297	21	r.	r.	PROPN
gujaf-188	297	22	,	,	PUNCT
gujaf-188	297	23	archambeault	archambeault	PROPN
gujaf-188	297	24	,	,	PUNCT
gujaf-188	297	25	d.	d.	PROPN
gujaf-188	297	26	s.	s.	PROPN
gujaf-188	297	27	,	,	PUNCT
gujaf-188	297	28	&	&	CCONJ
gujaf-188	297	29	reed	reed	PROPN
gujaf-188	297	30	,	,	PUNCT
gujaf-188	297	31	s.	s.	PROPN
gujaf-188	297	32	a.	a.	PROPN
gujaf-188	297	33	(	(	PUNCT
gujaf-188	297	34	2002	2002	NUM
gujaf-188	297	35	)	)	PUNCT
gujaf-188	297	36	.	.	PUNCT
gujaf-188	298	1	audit	audit	NOUN
gujaf-188	298	2	committee	committee	NOUN
gujaf-188	298	3	effectiveness	effectiveness	NOUN
gujaf-188	298	4	:	:	PUNCT
gujaf-188	298	5	a	a	DET
gujaf-188	298	6	synthesis	synthesis	NOUN
gujaf-188	298	7	of	of	ADP
gujaf-188	298	8	the	the	DET
gujaf-188	298	9	empirical	empirical	ADJ
gujaf-188	298	10	audit	audit	NOUN
gujaf-188	298	11	committee	committee	NOUN
gujaf-188	298	12	literature	literature	PROPN
gujaf-188	298	13	.	.	PUNCT
gujaf-188	299	1	journal	journal	PROPN
gujaf-188	299	2	of	of	ADP
gujaf-188	299	3	accounting	accounting	NOUN
gujaf-188	299	4	literature	literature	NOUN
gujaf-188	299	5	,	,	PUNCT
gujaf-188	299	6	21	21	NUM
gujaf-188	299	7	,	,	PUNCT
gujaf-188	299	8	38–75	38–75	NUM
gujaf-188	299	9	.	.	PUNCT
gujaf-188	300	1	dezoort	dezoort	PROPN
gujaf-188	300	2	,	,	PUNCT
gujaf-188	300	3	f.	f.	PROPN
gujaf-188	300	4	t.	t.	PROPN
gujaf-188	300	5	,	,	PUNCT
gujaf-188	300	6	&	&	CCONJ
gujaf-188	300	7	salterio	salterio	PROPN
gujaf-188	300	8	,	,	PUNCT
gujaf-188	300	9	s.	s.	PROPN
gujaf-188	300	10	e.	e.	PROPN
gujaf-188	300	11	(	(	PUNCT
gujaf-188	300	12	2001	2001	NUM
gujaf-188	300	13	)	)	PUNCT
gujaf-188	300	14	.	.	PUNCT
gujaf-188	301	1	the	the	DET
gujaf-188	301	2	effects	effect	NOUN
gujaf-188	301	3	of	of	ADP
gujaf-188	301	4	corporate	corporate	ADJ
gujaf-188	301	5	governance	governance	NOUN
gujaf-188	301	6	gusau	gusau	ADJ
gujaf-188	301	7	journal	journal	NOUN
gujaf-188	301	8	of	of	ADP
gujaf-188	301	9	accounting	accounting	NOUN
gujaf-188	301	10	and	and	CCONJ
gujaf-188	301	11	finance	finance	NOUN
gujaf-188	301	12	,	,	PUNCT
gujaf-188	301	13	vol	vol	NOUN
gujaf-188	301	14	.	.	PROPN
gujaf-188	301	15	3	3	NUM
gujaf-188	301	16	,	,	PUNCT
gujaf-188	301	17	issue	issue	NOUN
gujaf-188	301	18	3	3	NUM
gujaf-188	301	19	,	,	PUNCT
gujaf-188	301	20	october	october	PROPN
gujaf-188	301	21	,	,	PUNCT
gujaf-188	301	22	2022	2022	NUM
gujaf-188	301	23	189	189	NUM
gujaf-188	301	24	experience	experience	NOUN
gujaf-188	301	25	and	and	CCONJ
gujaf-188	301	26	financial	financial	ADJ
gujaf-188	301	27	reporting	reporting	NOUN
gujaf-188	301	28	and	and	CCONJ
gujaf-188	301	29	audit	audit	NOUN
gujaf-188	301	30	knowledge	knowledge	NOUN
gujaf-188	301	31	on	on	ADP
gujaf-188	301	32	audit	audit	NOUN
gujaf-188	301	33	committee	committee	NOUN
gujaf-188	301	34	members	member	NOUN
gujaf-188	301	35	’	’	PART
gujaf-188	301	36	judgments	judgment	NOUN
gujaf-188	301	37	.	.	PUNCT
gujaf-188	302	1	auditing	auditing	NOUN
gujaf-188	302	2	:	:	PUNCT
gujaf-188	302	3	a	a	DET
gujaf-188	302	4	journal	journal	NOUN
gujaf-188	302	5	of	of	ADP
gujaf-188	302	6	practice	practice	NOUN
gujaf-188	302	7	&	&	CCONJ
gujaf-188	302	8	theory	theory	NOUN
gujaf-188	302	9	,	,	PUNCT
gujaf-188	302	10	20(2	20(2	NUM
gujaf-188	302	11	)	)	PUNCT
gujaf-188	302	12	,	,	PUNCT
gujaf-188	302	13	31	31	NUM
gujaf-188	302	14	–	–	PUNCT
gujaf-188	302	15	47	47	NUM
gujaf-188	302	16	.	.	PUNCT
gujaf-188	303	1	https://doi.org/10.2308/aud.2001.20.2.31	https://doi.org/10.2308/aud.2001.20.2.31	PROPN
gujaf-188	303	2	dichev	dichev	PROPN
gujaf-188	303	3	,	,	PUNCT
gujaf-188	303	4	i.	i.	PROPN
gujaf-188	303	5	d.	d.	PROPN
gujaf-188	303	6	,	,	PUNCT
gujaf-188	303	7	graham	graham	PROPN
gujaf-188	303	8	,	,	PUNCT
gujaf-188	303	9	j.	j.	PROPN
gujaf-188	303	10	r.	r.	PROPN
gujaf-188	303	11	,	,	PUNCT
gujaf-188	303	12	harvey	harvey	PROPN
gujaf-188	303	13	,	,	PUNCT
gujaf-188	303	14	c.	c.	PROPN
gujaf-188	303	15	r.	r.	PROPN
gujaf-188	303	16	,	,	PUNCT
gujaf-188	303	17	&	&	CCONJ
gujaf-188	303	18	rajgopal	rajgopal	PROPN
gujaf-188	303	19	,	,	PUNCT
gujaf-188	303	20	s.	s.	PROPN
gujaf-188	303	21	(	(	PUNCT
gujaf-188	303	22	2013	2013	NUM
gujaf-188	303	23	)	)	PUNCT
gujaf-188	303	24	.	.	PUNCT
gujaf-188	304	1	earnings	earning	NOUN
gujaf-188	304	2	quality	quality	NOUN
gujaf-188	304	3	:	:	PUNCT
gujaf-188	304	4	evidence	evidence	NOUN
gujaf-188	304	5	from	from	ADP
gujaf-188	304	6	the	the	DET
gujaf-188	304	7	field	field	NOUN
gujaf-188	304	8	.	.	PUNCT
gujaf-188	305	1	journal	journal	NOUN
gujaf-188	305	2	of	of	ADP
gujaf-188	305	3	accounting	accounting	NOUN
gujaf-188	305	4	and	and	CCONJ
gujaf-188	305	5	economics	economic	NOUN
gujaf-188	305	6	,	,	PUNCT
gujaf-188	305	7	56(2–3	56(2–3	PROPN
gujaf-188	305	8	)	)	PUNCT
gujaf-188	305	9	,	,	PUNCT
gujaf-188	305	10	1–33	1–33	NOUN
gujaf-188	305	11	.	.	PUNCT
gujaf-188	306	1	https://doi.org/10.1016/j.jacceco.2013.05.004	https://doi.org/10.1016/j.jacceco.2013.05.004	PROPN
gujaf-188	306	2	ejeagbasi	ejeagbasi	PROPN
gujaf-188	306	3	,	,	PUNCT
gujaf-188	306	4	g.e	g.e	PROPN
gujaf-188	306	5	.	.	PROPN
gujaf-188	306	6	,	,	PUNCT
gujaf-188	306	7	nweze	nweze	PROPN
gujaf-188	306	8	,	,	PUNCT
gujaf-188	306	9	a.u	a.u	PROPN
gujaf-188	306	10	.	.	PROPN
gujaf-188	306	11	,	,	PUNCT
gujaf-188	306	12	ezeh	ezeh	PROPN
gujaf-188	306	13	,	,	PUNCT
gujaf-188	306	14	e.c	e.c	PROPN
gujaf-188	306	15	.	.	PROPN
gujaf-188	306	16	&	&	CCONJ
gujaf-188	306	17	nze	nze	PROPN
gujaf-188	306	18	,	,	PUNCT
gujaf-188	306	19	d.o	d.o	PROPN
gujaf-188	306	20	(	(	PUNCT
gujaf-188	306	21	2015	2015	NUM
gujaf-188	306	22	)	)	PUNCT
gujaf-188	306	23	.	.	PUNCT
gujaf-188	307	1	corporate	corporate	ADJ
gujaf-188	307	2	governance	governance	NOUN
gujaf-188	307	3	and	and	CCONJ
gujaf-188	307	4	audit	audit	NOUN
gujaf-188	307	5	quality	quality	NOUN
gujaf-188	307	6	in	in	ADP
gujaf-188	307	7	nigeria	nigeria	PROPN
gujaf-188	307	8	:	:	PUNCT
gujaf-188	307	9	evidence	evidence	NOUN
gujaf-188	307	10	from	from	ADP
gujaf-188	307	11	the	the	DET
gujaf-188	307	12	banking	banking	NOUN
gujaf-188	307	13	industry	industry	NOUN
gujaf-188	307	14	.	.	PUNCT
gujaf-188	308	1	european	european	PROPN
gujaf-188	308	2	journal	journal	PROPN
gujaf-188	308	3	of	of	ADP
gujaf-188	308	4	accounting	accounting	NOUN
gujaf-188	308	5	,	,	PUNCT
gujaf-188	308	6	auditing	auditing	NOUN
gujaf-188	308	7	and	and	CCONJ
gujaf-188	308	8	finance	finance	NOUN
gujaf-188	308	9	research	research	NOUN
gujaf-188	308	10	,	,	PUNCT
gujaf-188	308	11	5(18	5(18	NUM
gujaf-188	308	12	)	)	PUNCT
gujaf-188	308	13	,	,	PUNCT
gujaf-188	308	14	18–39	18–39	NUM
gujaf-188	308	15	.	.	PUNCT
gujaf-188	309	1	enofe	enofe	ADJ
gujaf-188	309	2	,	,	PUNCT
gujaf-188	309	3	a.	a.	NOUN
gujaf-188	309	4	o.	o.	PROPN
gujaf-188	309	5	,	,	PUNCT
gujaf-188	309	6	aronmwan	aronmwan	PROPN
gujaf-188	309	7	,	,	PUNCT
gujaf-188	309	8	e.	e.	PROPN
gujaf-188	309	9	j.	j.	PROPN
gujaf-188	309	10	,	,	PUNCT
gujaf-188	309	11	&	&	CCONJ
gujaf-188	309	12	abadua	abadua	PROPN
gujaf-188	309	13	,	,	PUNCT
gujaf-188	309	14	h.	h.	PROPN
gujaf-188	309	15	s.	s.	PROPN
gujaf-188	309	16	(	(	PUNCT
gujaf-188	309	17	2013	2013	NUM
gujaf-188	309	18	)	)	PUNCT
gujaf-188	309	19	.	.	PUNCT
gujaf-188	310	1	audit	audit	NOUN
gujaf-188	310	2	committee	committee	PROPN
gujaf-188	310	3	report	report	NOUN
gujaf-188	310	4	in	in	ADP
gujaf-188	310	5	corporate	corporate	ADJ
gujaf-188	310	6	financial	financial	ADJ
gujaf-188	310	7	statements	statement	NOUN
gujaf-188	310	8	 	 	SPACE
gujaf-188	310	9	:	:	PUNCT
gujaf-188	310	10	users	user	NOUN
gujaf-188	310	11	’	'	PUNCT
gujaf-188	310	12	perception	perception	NOUN
gujaf-188	310	13	in	in	ADP
gujaf-188	310	14	nigeria	nigeria	PROPN
gujaf-188	310	15	.	.	PUNCT
gujaf-188	311	1	european	european	PROPN
gujaf-188	311	2	journal	journal	PROPN
gujaf-188	311	3	of	of	ADP
gujaf-188	311	4	accounting	accounting	NOUN
gujaf-188	311	5	,	,	PUNCT
gujaf-188	311	6	auditing	auditing	NOUN
gujaf-188	311	7	and	and	CCONJ
gujaf-188	311	8	finance	finance	NOUN
gujaf-188	311	9	research	research	NOUN
gujaf-188	311	10	,	,	PUNCT
gujaf-188	311	11	1(1	1(1	NUM
gujaf-188	311	12	)	)	PUNCT
gujaf-188	311	13	,	,	PUNCT
gujaf-188	311	14	16–28	16–28	PROPN
gujaf-188	311	15	.	.	PUNCT
gujaf-188	311	16	eyenubo	eyenubo	PROPN
gujaf-188	311	17	,	,	PUNCT
gujaf-188	311	18	s.	s.	PROPN
gujaf-188	311	19	a.	a.	PROPN
gujaf-188	311	20	,	,	PUNCT
gujaf-188	311	21	mohammed	mohammed	PROPN
gujaf-188	311	22	,	,	PUNCT
gujaf-188	311	23	m.	m.	NOUN
gujaf-188	311	24	,	,	PUNCT
gujaf-188	311	25	&	&	CCONJ
gujaf-188	311	26	ali	ali	PROPN
gujaf-188	311	27	,	,	PUNCT
gujaf-188	311	28	m.	m.	NOUN
gujaf-188	311	29	(	(	PUNCT
gujaf-188	311	30	2017	2017	NUM
gujaf-188	311	31	)	)	PUNCT
gujaf-188	311	32	.	.	PUNCT
gujaf-188	312	1	audit	audit	NOUN
gujaf-188	312	2	committee	committee	NOUN
gujaf-188	312	3	effectiveness	effectiveness	NOUN
gujaf-188	312	4	of	of	ADP
gujaf-188	312	5	financial	financial	ADJ
gujaf-188	312	6	reporting	reporting	NOUN
gujaf-188	312	7	quality	quality	NOUN
gujaf-188	312	8	in	in	ADP
gujaf-188	312	9	listed	list	VERB
gujaf-188	312	10	companies	company	NOUN
gujaf-188	312	11	in	in	ADP
gujaf-188	312	12	nigeria	nigeria	PROPN
gujaf-188	312	13	stock	stock	PROPN
gujaf-188	312	14	exchange	exchange	PROPN
gujaf-188	312	15	,	,	PUNCT
gujaf-188	312	16	7(6	7(6	NUM
gujaf-188	312	17	)	)	PUNCT
gujaf-188	312	18	,	,	PUNCT
gujaf-188	312	19	487–505	487–505	NUM
gujaf-188	312	20	.	.	PUNCT
gujaf-188	312	21	https://doi.org/10.6007/ijarbss/v7	https://doi.org/10.6007/ijarbss/v7	NOUN
gujaf-188	312	22	i6/3006	i6/3006	NOUN
gujaf-188	312	23	felo	felo	ADV
gujaf-188	312	24	,	,	PUNCT
gujaf-188	312	25	a.	a.	PROPN
gujaf-188	312	26	j.	j.	PROPN
gujaf-188	312	27	,	,	PUNCT
gujaf-188	312	28	krishnamurthy	krishnamurthy	PROPN
gujaf-188	312	29	,	,	PUNCT
gujaf-188	312	30	s.	s.	PROPN
gujaf-188	312	31	&	&	CCONJ
gujaf-188	312	32	solleri	solleri	PROPN
gujaf-188	312	33	s.a	s.a	PROPN
gujaf-188	312	34	(	(	PUNCT
gujaf-188	312	35	2003	2003	NUM
gujaf-188	312	36	)	)	PUNCT
gujaf-188	312	37	.	.	PUNCT
gujaf-188	313	1	audit	audit	NOUN
gujaf-188	313	2	committee	committee	NOUN
gujaf-188	313	3	characteristics	characteristic	NOUN
gujaf-188	313	4	and	and	CCONJ
gujaf-188	313	5	the	the	DET
gujaf-188	313	6	perceived	perceive	VERB
gujaf-188	313	7	quality	quality	NOUN
gujaf-188	313	8	of	of	ADP
gujaf-188	313	9	financial	financial	ADJ
gujaf-188	313	10	reporting	reporting	NOUN
gujaf-188	313	11	 	 	SPACE
gujaf-188	313	12	:	:	PUNCT
gujaf-188	313	13	an	an	DET
gujaf-188	313	14	empirical	empirical	ADJ
gujaf-188	313	15	analysis	analysis	NOUN
gujaf-188	313	16	.	.	PUNCT
gujaf-188	314	1	cpa	cpa	PROPN
gujaf-188	314	2	journal	journal	PROPN
gujaf-188	314	3	,	,	PUNCT
gujaf-188	314	4	1–40	1–40	PROPN
gujaf-188	314	5	.	.	PUNCT
gujaf-188	315	1	https://doi.org/10.2139/ssrn.401240	https://doi.org/10.2139/ssrn.401240	PROPN
gujaf-188	315	2	galal	galal	PROPN
gujaf-188	315	3	,	,	PUNCT
gujaf-188	315	4	h.m	h.m	PROPN
gujaf-188	315	5	.	.	PROPN
gujaf-188	315	6	,	,	PUNCT
gujaf-188	315	7	soliman	soliman	PROPN
gujaf-188	315	8	,	,	PUNCT
gujaf-188	315	9	m.m	m.m	PROPN
gujaf-188	315	10	.	.	PROPN
gujaf-188	315	11	&	&	CCONJ
gujaf-188	315	12	bekheit	bekheit	PROPN
gujaf-188	315	13	,	,	PUNCT
gujaf-188	315	14	m.b	m.b	PROPN
gujaf-188	315	15	.	.	PROPN
gujaf-188	315	16	(	(	PUNCT
gujaf-188	315	17	2022	2022	NUM
gujaf-188	315	18	)	)	PUNCT
gujaf-188	315	19	“	"	PUNCT
gujaf-188	315	20	the	the	DET
gujaf-188	315	21	relation	relation	NOUN
gujaf-188	315	22	between	between	ADP
gujaf-188	315	23	audit	audit	NOUN
gujaf-188	315	24	committee	committee	NOUN
gujaf-188	315	25	characteristics	characteristic	NOUN
gujaf-188	315	26	and	and	CCONJ
gujaf-188	315	27	earnings	earning	NOUN
gujaf-188	315	28	management	management	NOUN
gujaf-188	315	29	:	:	PUNCT
gujaf-188	315	30	evidence	evidence	NOUN
gujaf-188	315	31	from	from	ADP
gujaf-188	315	32	firms	firm	NOUN
gujaf-188	315	33	listed	list	VERB
gujaf-188	315	34	on	on	ADP
gujaf-188	315	35	the	the	DET
gujaf-188	315	36	egyptian	egyptian	ADJ
gujaf-188	315	37	stock	stock	NOUN
gujaf-188	315	38	market	market	NOUN
gujaf-188	315	39	”	"	PUNCT
gujaf-188	315	40	american	american	PROPN
gujaf-188	315	41	journal	journal	PROPN
gujaf-188	315	42	of	of	ADP
gujaf-188	315	43	industrial	industrial	ADJ
gujaf-188	315	44	and	and	CCONJ
gujaf-188	315	45	business	business	NOUN
gujaf-188	315	46	management	management	NOUN
gujaf-188	315	47	,	,	PUNCT
gujaf-188	315	48	2022	2022	NUM
gujaf-188	315	49	,	,	PUNCT
gujaf-188	315	50	12	12	NUM
gujaf-188	315	51	,	,	PUNCT
gujaf-188	315	52	1439	1439	NUM
gujaf-188	315	53	-	-	SYM
gujaf-188	315	54	1467	1467	NUM
gujaf-188	315	55	ghosh	ghosh	PROPN
gujaf-188	315	56	,	,	PUNCT
gujaf-188	315	57	a.	a.	PROPN
gujaf-188	315	58	,	,	PUNCT
gujaf-188	315	59	marra	marra	PROPN
gujaf-188	315	60	,	,	PUNCT
gujaf-188	315	61	a.	a.	PROPN
gujaf-188	315	62	,	,	PUNCT
gujaf-188	315	63	&	&	CCONJ
gujaf-188	315	64	moon	moon	PROPN
gujaf-188	315	65	,	,	PUNCT
gujaf-188	315	66	d.	d.	PROPN
gujaf-188	315	67	(	(	PUNCT
gujaf-188	315	68	2010	2010	NUM
gujaf-188	315	69	)	)	PUNCT
gujaf-188	315	70	.	.	PUNCT
gujaf-188	316	1	corporate	corporate	ADJ
gujaf-188	316	2	boards	board	NOUN
gujaf-188	316	3	,	,	PUNCT
gujaf-188	316	4	audit	audit	NOUN
gujaf-188	316	5	committees	committee	NOUN
gujaf-188	316	6	,	,	PUNCT
gujaf-188	316	7	and	and	CCONJ
gujaf-188	316	8	earnings	earning	NOUN
gujaf-188	316	9	management	management	NOUN
gujaf-188	316	10	:	:	PUNCT
gujaf-188	316	11	preand	preand	VERB
gujaf-188	316	12	post	post	ADJ
gujaf-188	316	13	-	-	ADJ
gujaf-188	316	14	sox	sox	ADJ
gujaf-188	316	15	evidence	evidence	NOUN
gujaf-188	316	16	.	.	PUNCT
gujaf-188	317	1	journal	journal	NOUN
gujaf-188	317	2	of	of	ADP
gujaf-188	317	3	business	business	NOUN
gujaf-188	317	4	finance	finance	NOUN
gujaf-188	317	5	and	and	CCONJ
gujaf-188	317	6	accounting	accounting	NOUN
gujaf-188	317	7	,	,	PUNCT
gujaf-188	317	8	37(9–10	37(9–10	NUM
gujaf-188	317	9	)	)	PUNCT
gujaf-188	317	10	,	,	PUNCT
gujaf-188	317	11	1145–1176	1145–1176	NUM
gujaf-188	317	12	.	.	PUNCT
gujaf-188	318	1	https://doi.org/10.1111/j.1468-5957.2010.02218.x	https://doi.org/10.1111/j.1468-5957.2010.02218.x	PROPN
gujaf-188	318	2	graham	graham	PROPN
gujaf-188	318	3	,	,	PUNCT
gujaf-188	318	4	b.	b.	PROPN
gujaf-188	318	5	&	&	CCONJ
gujaf-188	318	6	dodd	dodd	PROPN
gujaf-188	318	7	,	,	PUNCT
gujaf-188	318	8	d.	d.	PROPN
gujaf-188	318	9	(	(	PUNCT
gujaf-188	318	10	1934	1934	NUM
gujaf-188	318	11	)	)	PUNCT
gujaf-188	318	12	in	in	ADP
gujaf-188	318	13	:	:	PUNCT
gujaf-188	318	14	security	security	NOUN
gujaf-188	318	15	analysis	analysis	NOUN
gujaf-188	318	16	.	.	PUNCT
gujaf-188	319	1	the	the	DET
gujaf-188	319	2	mcgraw	mcgraw	PROPN
gujaf-188	319	3	-	-	PUNCT
gujaf-188	319	4	hill	hill	NOUN
gujaf-188	319	5	book	book	NOUN
gujaf-188	319	6	company	company	PROPN
gujaf-188	319	7	,	,	PUNCT
gujaf-188	319	8	inc	inc	PROPN
gujaf-188	319	9	.	.	PROPN
gujaf-188	319	10	habib	habib	PROPN
gujaf-188	319	11	,	,	PUNCT
gujaf-188	319	12	a.	a.	NOUN
gujaf-188	319	13	(	(	PUNCT
gujaf-188	319	14	2012	2012	NUM
gujaf-188	319	15	)	)	PUNCT
gujaf-188	319	16	.	.	PUNCT
gujaf-188	320	1	non	non	ADJ
gujaf-188	320	2	-	-	ADJ
gujaf-188	320	3	audit	audit	ADJ
gujaf-188	320	4	service	service	NOUN
gujaf-188	320	5	fees	fee	NOUN
gujaf-188	320	6	and	and	CCONJ
gujaf-188	320	7	financial	financial	ADJ
gujaf-188	320	8	reporting	reporting	NOUN
gujaf-188	320	9	quality	quality	NOUN
gujaf-188	320	10	:	:	PUNCT
gujaf-188	320	11	a	a	DET
gujaf-188	320	12	meta	meta	ADJ
gujaf-188	320	13	-	-	PUNCT
gujaf-188	320	14	analysis	analysis	NOUN
gujaf-188	320	15	.	.	PUNCT
gujaf-188	321	1	abacus	abacus	PROPN
gujaf-188	321	2	,	,	PUNCT
gujaf-188	321	3	48(2	48(2	PROPN
gujaf-188	321	4	)	)	PUNCT
gujaf-188	321	5	,	,	PUNCT
gujaf-188	321	6	214–248	214–248	NUM
gujaf-188	321	7	.	.	PUNCT
gujaf-188	322	1	https://doi.org/10.1111/j.1467-6281.2012.00363.x	https://doi.org/10.1111/j.1467-6281.2012.00363.x	PROPN
gujaf-188	322	2	hassan	hassan	PROPN
gujaf-188	322	3	,	,	PUNCT
gujaf-188	322	4	s.	s.	PROPN
gujaf-188	322	5	u.	u.	PROPN
gujaf-188	322	6	(	(	PUNCT
gujaf-188	322	7	2013	2013	NUM
gujaf-188	322	8	)	)	PUNCT
gujaf-188	322	9	.	.	PUNCT
gujaf-188	323	1	financial	financial	ADJ
gujaf-188	323	2	reporting	reporting	NOUN
gujaf-188	323	3	quality	quality	NOUN
gujaf-188	323	4	,	,	PUNCT
gujaf-188	323	5	does	do	AUX
gujaf-188	323	6	monitoring	monitor	VERB
gujaf-188	323	7	characteristics	characteristic	NOUN
gujaf-188	323	8	matter	matter	NOUN
gujaf-188	323	9	 	 	SPACE
gujaf-188	323	10	?	?	PUNCT
gujaf-188	324	1	an	an	DET
gujaf-188	324	2	empirical	empirical	ADJ
gujaf-188	324	3	analysis	analysis	NOUN
gujaf-188	324	4	of	of	ADP
gujaf-188	324	5	nigerian	nigerian	ADJ
gujaf-188	324	6	manufacturing	manufacturing	NOUN
gujaf-188	324	7	sector	sector	NOUN
gujaf-188	324	8	.	.	PUNCT
gujaf-188	325	1	the	the	DET
gujaf-188	325	2	business	business	PROPN
gujaf-188	325	3	&	&	CCONJ
gujaf-188	325	4	management	management	PROPN
gujaf-188	325	5	review	review	PROPN
gujaf-188	325	6	,	,	PUNCT
gujaf-188	325	7	3(2	3(2	NUM
gujaf-188	325	8	)	)	PUNCT
gujaf-188	325	9	,	,	PUNCT
gujaf-188	325	10	147–161	147–161	NUM
gujaf-188	325	11	.	.	PUNCT
gujaf-188	326	1	gusau	gusau	PROPN
gujaf-188	326	2	journal	journal	PROPN
gujaf-188	326	3	of	of	ADP
gujaf-188	326	4	accounting	accounting	NOUN
gujaf-188	326	5	and	and	CCONJ
gujaf-188	326	6	finance	finance	NOUN
gujaf-188	326	7	,	,	PUNCT
gujaf-188	326	8	vol	vol	NOUN
gujaf-188	326	9	.	.	PROPN
gujaf-188	326	10	3	3	NUM
gujaf-188	326	11	,	,	PUNCT
gujaf-188	326	12	issue	issue	NOUN
gujaf-188	326	13	3	3	NUM
gujaf-188	326	14	,	,	PUNCT
gujaf-188	326	15	october	october	PROPN
gujaf-188	326	16	,	,	PUNCT
gujaf-188	326	17	2022	2022	NUM
gujaf-188	326	18	190	190	NUM
gujaf-188	326	19	james	jame	NOUN
gujaf-188	326	20	,	,	PUNCT
gujaf-188	326	21	i.	i.	PROPN
gujaf-188	326	22	o.	o.	PROPN
gujaf-188	326	23	&	&	CCONJ
gujaf-188	326	24	izien	izien	PROPN
gujaf-188	326	25	,	,	PUNCT
gujaf-188	326	26	o.f	o.f	PROPN
gujaf-188	326	27	(	(	PUNCT
gujaf-188	326	28	2014	2014	NUM
gujaf-188	326	29	)	)	PUNCT
gujaf-188	326	30	.	.	PUNCT
gujaf-188	327	1	audit	audit	NOUN
gujaf-188	327	2	firm	firm	ADJ
gujaf-188	327	3	characteristics	characteristic	NOUN
gujaf-188	327	4	and	and	CCONJ
gujaf-188	327	5	audit	audit	NOUN
gujaf-188	327	6	quality	quality	NOUN
gujaf-188	327	7	in	in	ADP
gujaf-188	327	8	nigeria	nigeria	PROPN
gujaf-188	327	9	.	.	PUNCT
gujaf-188	328	1	international	international	ADJ
gujaf-188	328	2	journal	journal	PROPN
gujaf-188	328	3	of	of	ADP
gujaf-188	328	4	business	business	NOUN
gujaf-188	328	5	and	and	CCONJ
gujaf-188	328	6	economics	economic	NOUN
gujaf-188	328	7	research	research	NOUN
gujaf-188	328	8	,	,	PUNCT
gujaf-188	328	9	3(5	3(5	NUM
gujaf-188	328	10	)	)	PUNCT
gujaf-188	328	11	,	,	PUNCT
gujaf-188	328	12	187	187	NUM
gujaf-188	328	13	.	.	PUNCT
gujaf-188	329	1	https://doi.org/10.11648/j.ijber.20140305.14	https://doi.org/10.11648/j.ijber.20140305.14	PROPN
gujaf-188	329	2	johnson	johnson	PROPN
gujaf-188	329	3	,	,	PUNCT
gujaf-188	329	4	v.	v.	PROPN
gujaf-188	329	5	e.	e.	PROPN
gujaf-188	329	6	,	,	PUNCT
gujaf-188	329	7	khurana	khurana	PROPN
gujaf-188	329	8	,	,	PUNCT
gujaf-188	329	9	i.	i.	PROPN
gujaf-188	329	10	k.	k.	PROPN
gujaf-188	329	11	,	,	PUNCT
gujaf-188	329	12	&	&	CCONJ
gujaf-188	329	13	reynolds	reynolds	PROPN
gujaf-188	329	14	,	,	PUNCT
gujaf-188	329	15	j.	j.	PROPN
gujaf-188	329	16	k.	k.	PROPN
gujaf-188	329	17	(	(	PUNCT
gujaf-188	329	18	2002	2002	NUM
gujaf-188	329	19	)	)	PUNCT
gujaf-188	329	20	.	.	PUNCT
gujaf-188	330	1	audit	audit	NOUN
gujaf-188	330	2	-	-	PUNCT
gujaf-188	330	3	firm	firm	NOUN
gujaf-188	330	4	tenure	tenure	NOUN
gujaf-188	330	5	and	and	CCONJ
gujaf-188	330	6	the	the	DET
gujaf-188	330	7	quality	quality	NOUN
gujaf-188	330	8	of	of	ADP
gujaf-188	330	9	financial	financial	ADJ
gujaf-188	330	10	reports	report	NOUN
gujaf-188	330	11	.	.	PUNCT
gujaf-188	331	1	contemporary	contemporary	ADJ
gujaf-188	331	2	accounting	accounting	NOUN
gujaf-188	331	3	research	research	PROPN
gujaf-188	331	4	,	,	PUNCT
gujaf-188	331	5	19(4	19(4	PROPN
gujaf-188	331	6	)	)	PUNCT
gujaf-188	331	7	,	,	PUNCT
gujaf-188	331	8	637–660	637–660	NUM
gujaf-188	331	9	.	.	PUNCT
gujaf-188	332	1	https://doi.org/10.1506/llth-jxqv-8cew	https://doi.org/10.1506/llth-jxqv-8cew	VERB
gujaf-188	332	2	8mxd	8mxd	PROPN
gujaf-188	332	3	k.	k.	PROPN
gujaf-188	332	4	johl	johl	PROPN
gujaf-188	332	5	,	,	PUNCT
gujaf-188	332	6	s.	s.	PROPN
gujaf-188	332	7	,	,	PUNCT
gujaf-188	332	8	kaur	kaur	PROPN
gujaf-188	332	9	johl	johl	PROPN
gujaf-188	332	10	,	,	PUNCT
gujaf-188	332	11	s.	s.	PROPN
gujaf-188	332	12	,	,	PUNCT
gujaf-188	332	13	subramaniam	subramaniam	PROPN
gujaf-188	332	14	,	,	PUNCT
gujaf-188	332	15	n.	n.	PROPN
gujaf-188	332	16	,	,	PUNCT
gujaf-188	332	17	&	&	CCONJ
gujaf-188	332	18	cooper	cooper	PROPN
gujaf-188	332	19	,	,	PUNCT
gujaf-188	332	20	b.	b.	PROPN
gujaf-188	332	21	(	(	PUNCT
gujaf-188	332	22	2013	2013	NUM
gujaf-188	332	23	)	)	PUNCT
gujaf-188	332	24	.	.	PUNCT
gujaf-188	333	1	internal	internal	ADJ
gujaf-188	333	2	audit	audit	NOUN
gujaf-188	333	3	function	function	NOUN
gujaf-188	333	4	,	,	PUNCT
gujaf-188	333	5	board	board	NOUN
gujaf-188	333	6	quality	quality	NOUN
gujaf-188	333	7	and	and	CCONJ
gujaf-188	333	8	financial	financial	ADJ
gujaf-188	333	9	reporting	reporting	NOUN
gujaf-188	333	10	quality	quality	NOUN
gujaf-188	333	11	:	:	PUNCT
gujaf-188	333	12	evidence	evidence	NOUN
gujaf-188	333	13	from	from	ADP
gujaf-188	333	14	malaysia	malaysia	PROPN
gujaf-188	333	15	.	.	PUNCT
gujaf-188	334	1	managerial	managerial	ADJ
gujaf-188	334	2	auditing	auditing	NOUN
gujaf-188	334	3	journal	journal	NOUN
gujaf-188	334	4	,	,	PUNCT
gujaf-188	334	5	28(9	28(9	NOUN
gujaf-188	334	6	)	)	PUNCT
gujaf-188	334	7	,	,	PUNCT
gujaf-188	334	8	780–814	780–814	NUM
gujaf-188	334	9	.	.	PUNCT
gujaf-188	335	1	https://doi.org/10.1108/maj-06-2013-0886	https://doi.org/10.1108/maj-06-2013-0886	PROPN
gujaf-188	335	2	kantudu	kantudu	PROPN
gujaf-188	335	3	,	,	PUNCT
gujaf-188	335	4	a.	a.	PROPN
gujaf-188	335	5	s.	s.	PROPN
gujaf-188	335	6	,	,	PUNCT
gujaf-188	335	7	&	&	CCONJ
gujaf-188	335	8	samaila	samaila	PROPN
gujaf-188	335	9	,	,	PUNCT
gujaf-188	335	10	i.	i.	PROPN
gujaf-188	335	11	a.	a.	PROPN
gujaf-188	335	12	(	(	PUNCT
gujaf-188	335	13	2015	2015	NUM
gujaf-188	335	14	)	)	PUNCT
gujaf-188	335	15	.	.	PUNCT
gujaf-188	336	1	board	board	NOUN
gujaf-188	336	2	characteristics	characteristic	NOUN
gujaf-188	336	3	,	,	PUNCT
gujaf-188	336	4	independent	independent	ADJ
gujaf-188	336	5	audit	audit	NOUN
gujaf-188	336	6	committee	committee	NOUN
gujaf-188	336	7	and	and	CCONJ
gujaf-188	336	8	financial	financial	ADJ
gujaf-188	336	9	reporting	reporting	NOUN
gujaf-188	336	10	quality	quality	NOUN
gujaf-188	336	11	of	of	ADP
gujaf-188	336	12	oil	oil	NOUN
gujaf-188	336	13	marketing	marketing	NOUN
gujaf-188	336	14	firms	firm	NOUN
gujaf-188	336	15	:	:	PUNCT
gujaf-188	336	16	evidence	evidence	NOUN
gujaf-188	336	17	from	from	ADP
gujaf-188	336	18	nigeria	nigeria	PROPN
gujaf-188	336	19	.	.	PUNCT
gujaf-188	337	1	journal	journal	PROPN
gujaf-188	337	2	of	of	ADP
gujaf-188	337	3	finance	finance	NOUN
gujaf-188	337	4	,	,	PUNCT
gujaf-188	337	5	accounting	accounting	NOUN
gujaf-188	337	6	and	and	CCONJ
gujaf-188	337	7	management	management	NOUN
gujaf-188	337	8	,	,	PUNCT
gujaf-188	337	9	1(july	1(july	ADV
gujaf-188	337	10	)	)	PUNCT
gujaf-188	337	11	,	,	PUNCT
gujaf-188	337	12	34–50	34–50	NUM
gujaf-188	337	13	.	.	PUNCT
gujaf-188	338	1	https://doi.org/10.1017/cbo9781107415324.004	https://doi.org/10.1017/cbo9781107415324.004	PROPN
gujaf-188	338	2	khalil	khalil	PROPN
gujaf-188	338	3	,	,	PUNCT
gujaf-188	338	4	m.	m.	NOUN
gujaf-188	338	5	,	,	PUNCT
gujaf-188	338	6	&	&	CCONJ
gujaf-188	338	7	ozkan	ozkan	PROPN
gujaf-188	338	8	,	,	PUNCT
gujaf-188	338	9	a.	a.	NOUN
gujaf-188	338	10	(	(	PUNCT
gujaf-188	338	11	2016	2016	NUM
gujaf-188	338	12	)	)	PUNCT
gujaf-188	338	13	.	.	PUNCT
gujaf-188	339	1	board	board	NOUN
gujaf-188	339	2	independence	independence	NOUN
gujaf-188	339	3	,	,	PUNCT
gujaf-188	339	4	audit	audit	NOUN
gujaf-188	339	5	quality	quality	NOUN
gujaf-188	339	6	and	and	CCONJ
gujaf-188	339	7	earnings	earning	NOUN
gujaf-188	339	8	management	management	NOUN
gujaf-188	339	9	:	:	PUNCT
gujaf-188	339	10	evidence	evidence	NOUN
gujaf-188	339	11	from	from	ADP
gujaf-188	339	12	egypt	egypt	PROPN
gujaf-188	339	13	.	.	PUNCT
gujaf-188	340	1	journal	journal	PROPN
gujaf-188	340	2	of	of	ADP
gujaf-188	340	3	emerging	emerge	VERB
gujaf-188	340	4	market	market	NOUN
gujaf-188	340	5	finance	finance	NOUN
gujaf-188	340	6	,	,	PUNCT
gujaf-188	340	7	15(1	15(1	NUM
gujaf-188	340	8	)	)	PUNCT
gujaf-188	340	9	,	,	PUNCT
gujaf-188	340	10	84–118	84–118	PROPN
gujaf-188	340	11	.	.	PUNCT
gujaf-188	341	1	https://doi.org/10.1177/0972652715623701	https://doi.org/10.1177/0972652715623701	PROPN
gujaf-188	341	2	klein	klein	PROPN
gujaf-188	341	3	,	,	PUNCT
gujaf-188	341	4	a.	a.	PROPN
gujaf-188	341	5	(	(	PUNCT
gujaf-188	341	6	2002	2002	NUM
gujaf-188	341	7	)	)	PUNCT
gujaf-188	341	8	.	.	PUNCT
gujaf-188	342	1	audit	audit	NOUN
gujaf-188	342	2	committee	committee	PROPN
gujaf-188	342	3	,	,	PUNCT
gujaf-188	342	4	board	board	NOUN
gujaf-188	342	5	of	of	ADP
gujaf-188	342	6	director	director	NOUN
gujaf-188	342	7	characteristics	characteristic	NOUN
gujaf-188	342	8	,	,	PUNCT
gujaf-188	342	9	and	and	CCONJ
gujaf-188	342	10	earnings	earning	NOUN
gujaf-188	342	11	management	management	NOUN
gujaf-188	342	12	.	.	PUNCT
gujaf-188	343	1	journal	journal	NOUN
gujaf-188	343	2	of	of	ADP
gujaf-188	343	3	accounting	accounting	NOUN
gujaf-188	343	4	and	and	CCONJ
gujaf-188	343	5	economics	economic	NOUN
gujaf-188	343	6	,	,	PUNCT
gujaf-188	343	7	33(3	33(3	NOUN
gujaf-188	343	8	)	)	PUNCT
gujaf-188	343	9	,	,	PUNCT
gujaf-188	343	10	375–400	375–400	NUM
gujaf-188	343	11	.	.	PUNCT
gujaf-188	344	1	https://doi.org/10.1016/s01654101(02)00059-9	https://doi.org/10.1016/s01654101(02)00059-9	ADP
gujaf-188	344	2	kusnadi	kusnadi	NOUN
gujaf-188	344	3	,	,	PUNCT
gujaf-188	344	4	y.	y.	PROPN
gujaf-188	344	5	,	,	PUNCT
gujaf-188	344	6	leong	leong	PROPN
gujaf-188	344	7	,	,	PUNCT
gujaf-188	344	8	k.	k.	PROPN
gujaf-188	344	9	s.	s.	PROPN
gujaf-188	344	10	,	,	PUNCT
gujaf-188	344	11	suwardy	suwardy	VERB
gujaf-188	344	12	,	,	PUNCT
gujaf-188	344	13	t.	t.	PROPN
gujaf-188	344	14	,	,	PUNCT
gujaf-188	344	15	&	&	CCONJ
gujaf-188	344	16	wang	wang	PROPN
gujaf-188	344	17	,	,	PUNCT
gujaf-188	344	18	j.	j.	PROPN
gujaf-188	344	19	(	(	PUNCT
gujaf-188	344	20	2015	2015	NUM
gujaf-188	344	21	)	)	PUNCT
gujaf-188	344	22	.	.	PUNCT
gujaf-188	345	1	audit	audit	NOUN
gujaf-188	345	2	committees	committee	NOUN
gujaf-188	345	3	and	and	CCONJ
gujaf-188	345	4	financial	financial	ADJ
gujaf-188	345	5	reporting	reporting	NOUN
gujaf-188	345	6	quality	quality	NOUN
gujaf-188	345	7	in	in	ADP
gujaf-188	345	8	singapore	singapore	PROPN
gujaf-188	345	9	.	.	PUNCT
gujaf-188	346	1	journal	journal	PROPN
gujaf-188	346	2	of	of	ADP
gujaf-188	346	3	business	business	NOUN
gujaf-188	346	4	ethics	ethic	NOUN
gujaf-188	346	5	,	,	PUNCT
gujaf-188	346	6	139(1	139(1	NUM
gujaf-188	346	7	)	)	PUNCT
gujaf-188	346	8	,	,	PUNCT
gujaf-188	346	9	197–214	197–214	NUM
gujaf-188	346	10	.	.	PUNCT
gujaf-188	347	1	https://doi.org/10.1007/s10551-015-2679-0	https://doi.org/10.1007/s10551-015-2679-0	NUM
gujaf-188	347	2	lin	lin	PROPN
gujaf-188	347	3	,	,	PUNCT
gujaf-188	347	4	j.	j.	PROPN
gujaf-188	347	5	w.	w.	PROPN
gujaf-188	347	6	,	,	PUNCT
gujaf-188	347	7	li	li	PROPN
gujaf-188	347	8	,	,	PUNCT
gujaf-188	347	9	j.	j.	PROPN
gujaf-188	347	10	f.	f.	PROPN
gujaf-188	347	11	,	,	PUNCT
gujaf-188	347	12	&	&	CCONJ
gujaf-188	347	13	yang	yang	PROPN
gujaf-188	347	14	,	,	PUNCT
gujaf-188	347	15	j.	j.	PROPN
gujaf-188	347	16	s.	s.	PROPN
gujaf-188	347	17	(	(	PUNCT
gujaf-188	347	18	2006	2006	NUM
gujaf-188	347	19	)	)	PUNCT
gujaf-188	347	20	.	.	PUNCT
gujaf-188	348	1	the	the	DET
gujaf-188	348	2	effect	effect	NOUN
gujaf-188	348	3	of	of	ADP
gujaf-188	348	4	audit	audit	NOUN
gujaf-188	348	5	committee	committee	NOUN
gujaf-188	348	6	performance	performance	NOUN
gujaf-188	348	7	on	on	ADP
gujaf-188	348	8	earnings	earning	NOUN
gujaf-188	348	9	quality	quality	NOUN
gujaf-188	348	10	.	.	PUNCT
gujaf-188	349	1	managerial	managerial	ADJ
gujaf-188	349	2	auditing	auditing	NOUN
gujaf-188	349	3	journal	journal	NOUN
gujaf-188	349	4	,	,	PUNCT
gujaf-188	349	5	21(9	21(9	NOUN
gujaf-188	349	6	)	)	PUNCT
gujaf-188	349	7	,	,	PUNCT
gujaf-188	349	8	921	921	NUM
gujaf-188	349	9	–	–	PUNCT
gujaf-188	349	10	933	933	NUM
gujaf-188	349	11	.	.	PUNCT
gujaf-188	350	1	https://doi.org/10.1108/02686900610705019	https://doi.org/10.1108/02686900610705019	PROPN
gujaf-188	350	2	lippolis	lippolis	PROPN
gujaf-188	350	3	,	,	PUNCT
gujaf-188	350	4	s.	s.	PROPN
gujaf-188	350	5	&	&	CCONJ
gujaf-188	350	6	grimaldi	grimaldi	PROPN
gujaf-188	350	7	,	,	PUNCT
gujaf-188	350	8	f.	f.	PROPN
gujaf-188	350	9	(	(	PUNCT
gujaf-188	350	10	2020	2020	NUM
gujaf-188	350	11	)	)	PUNCT
gujaf-188	350	12	“	"	PUNCT
gujaf-188	350	13	board	board	NOUN
gujaf-188	350	14	independence	independence	NOUN
gujaf-188	350	15	and	and	CCONJ
gujaf-188	350	16	earnings	earning	NOUN
gujaf-188	350	17	management	management	NOUN
gujaf-188	350	18	:	:	PUNCT
gujaf-188	350	19	evidence	evidence	NOUN
gujaf-188	350	20	from	from	ADP
gujaf-188	350	21	italy	italy	PROPN
gujaf-188	350	22	”	"	PUNCT
gujaf-188	350	23	international	international	PROPN
gujaf-188	350	24	journal	journal	NOUN
gujaf-188	350	25	of	of	ADP
gujaf-188	350	26	business	business	NOUN
gujaf-188	350	27	and	and	CCONJ
gujaf-188	350	28	management	management	NOUN
gujaf-188	350	29	;	;	PUNCT
gujaf-188	350	30	vol	vol	NOUN
gujaf-188	350	31	.	.	PROPN
gujaf-188	350	32	15	15	NUM
gujaf-188	350	33	,	,	PUNCT
gujaf-188	350	34	no	no	INTJ
gujaf-188	350	35	.	.	NOUN
gujaf-188	350	36	8	8	NUM
gujaf-188	350	37	;	;	PUNCT
gujaf-188	350	38	2020	2020	NUM
gujaf-188	350	39	malik	malik	PROPN
gujaf-188	350	40	,	,	PUNCT
gujaf-188	350	41	m.	m.	NOUN
gujaf-188	350	42	(	(	PUNCT
gujaf-188	350	43	2014	2014	NUM
gujaf-188	350	44	)	)	PUNCT
gujaf-188	350	45	.	.	PUNCT
gujaf-188	351	1	audit	audit	NOUN
gujaf-188	351	2	committee	committee	NOUN
gujaf-188	351	3	composition	composition	NOUN
gujaf-188	351	4	and	and	CCONJ
gujaf-188	351	5	effectiveness	effectiveness	NOUN
gujaf-188	351	6	:	:	PUNCT
gujaf-188	351	7	a	a	DET
gujaf-188	351	8	review	review	NOUN
gujaf-188	351	9	of	of	ADP
gujaf-188	351	10	post	post	ADJ
gujaf-188	351	11	-	-	ADJ
gujaf-188	351	12	sox	sox	ADJ
gujaf-188	351	13	literature	literature	NOUN
gujaf-188	351	14	.	.	PUNCT
gujaf-188	352	1	journal	journal	PROPN
gujaf-188	352	2	of	of	ADP
gujaf-188	352	3	management	management	NOUN
gujaf-188	352	4	control	control	NOUN
gujaf-188	352	5	,	,	PUNCT
gujaf-188	352	6	25(2	25(2	NUM
gujaf-188	352	7	)	)	PUNCT
gujaf-188	352	8	,	,	PUNCT
gujaf-188	352	9	81–117	81–117	NUM
gujaf-188	352	10	.	.	PUNCT
gujaf-188	352	11	https://doi.org/10.1007/s00187-014-0188-4	https://doi.org/10.1007/s00187-014-0188-4	NUM
gujaf-188	352	12	mbobo	mbobo	NOUN
gujaf-188	352	13	,	,	PUNCT
gujaf-188	352	14	m.	m.	PROPN
gujaf-188	352	15	e.	e.	PROPN
gujaf-188	352	16	,	,	PUNCT
gujaf-188	352	17	&	&	CCONJ
gujaf-188	352	18	umoren	umoren	PROPN
gujaf-188	352	19	,	,	PUNCT
gujaf-188	352	20	a.	a.	NOUN
gujaf-188	352	21	o.	o.	PROPN
gujaf-188	352	22	(	(	PUNCT
gujaf-188	352	23	2016	2016	NUM
gujaf-188	352	24	)	)	PUNCT
gujaf-188	352	25	.	.	PUNCT
gujaf-188	353	1	the	the	DET
gujaf-188	353	2	influence	influence	NOUN
gujaf-188	353	3	of	of	ADP
gujaf-188	353	4	audit	audit	NOUN
gujaf-188	353	5	committee	committee	NOUN
gujaf-188	353	6	attributes	attribute	VERB
gujaf-188	353	7	on	on	ADP
gujaf-188	353	8	the	the	DET
gujaf-188	353	9	quality	quality	NOUN
gujaf-188	353	10	of	of	ADP
gujaf-188	353	11	financial	financial	ADJ
gujaf-188	353	12	reporting	reporting	NOUN
gujaf-188	353	13	.	.	PUNCT
gujaf-188	354	1	international	international	ADJ
gujaf-188	354	2	journal	journal	PROPN
gujaf-188	354	3	of	of	ADP
gujaf-188	354	4	economics	economic	NOUN
gujaf-188	354	5	,	,	PUNCT
gujaf-188	354	6	commerce	commerce	NOUN
gujaf-188	354	7	and	and	CCONJ
gujaf-188	354	8	management	management	NOUN
gujaf-188	354	9	,	,	PUNCT
gujaf-188	354	10	united	united	ADJ
gujaf-188	354	11	kingdom	kingdom	PROPN
gujaf-188	354	12	,	,	PUNCT
gujaf-188	354	13	iv(7	iv(7	PROPN
gujaf-188	354	14	)	)	PUNCT
gujaf-188	354	15	,	,	PUNCT
gujaf-188	354	16	116	116	NUM
gujaf-188	354	17	–	–	PUNCT
gujaf-188	354	18	141	141	NUM
gujaf-188	354	19	.	.	PUNCT
gujaf-188	355	1	miko	miko	NOUN
gujaf-188	355	2	,	,	PUNCT
gujaf-188	355	3	n.	n.	PROPN
gujaf-188	355	4	u.	u.	PROPN
gujaf-188	355	5	,	,	PUNCT
gujaf-188	355	6	&	&	CCONJ
gujaf-188	355	7	kamardin	kamardin	PROPN
gujaf-188	355	8	,	,	PUNCT
gujaf-188	355	9	h.	h.	PROPN
gujaf-188	355	10	(	(	PUNCT
gujaf-188	355	11	2015	2015	NUM
gujaf-188	355	12	)	)	PUNCT
gujaf-188	355	13	.	.	PUNCT
gujaf-188	356	1	impact	impact	NOUN
gujaf-188	356	2	of	of	ADP
gujaf-188	356	3	audit	audit	NOUN
gujaf-188	356	4	committee	committee	NOUN
gujaf-188	356	5	and	and	CCONJ
gujaf-188	356	6	audit	audit	NOUN
gujaf-188	356	7	quality	quality	NOUN
gujaf-188	356	8	on	on	ADP
gujaf-188	356	9	preventing	prevent	VERB
gujaf-188	356	10	earnings	earning	NOUN
gujaf-188	356	11	management	management	NOUN
gujaf-188	356	12	in	in	ADP
gujaf-188	356	13	the	the	DET
gujaf-188	356	14	preand	preand	NOUN
gujaf-188	356	15	postnigerian	postnigerian	PROPN
gujaf-188	356	16	gusau	gusau	PROPN
gujaf-188	356	17	journal	journal	PROPN
gujaf-188	356	18	of	of	ADP
gujaf-188	356	19	accounting	accounting	NOUN
gujaf-188	356	20	and	and	CCONJ
gujaf-188	356	21	finance	finance	NOUN
gujaf-188	356	22	,	,	PUNCT
gujaf-188	356	23	vol	vol	NOUN
gujaf-188	356	24	.	.	PROPN
gujaf-188	356	25	3	3	NUM
gujaf-188	356	26	,	,	PUNCT
gujaf-188	356	27	issue	issue	NOUN
gujaf-188	356	28	3	3	NUM
gujaf-188	356	29	,	,	PUNCT
gujaf-188	356	30	october	october	PROPN
gujaf-188	356	31	,	,	PUNCT
gujaf-188	356	32	2022	2022	NUM
gujaf-188	356	33	191	191	NUM
gujaf-188	356	34	corporate	corporate	ADJ
gujaf-188	356	35	governance	governance	NOUN
gujaf-188	356	36	code	code	NOUN
gujaf-188	356	37	2011	2011	NUM
gujaf-188	356	38	.	.	PUNCT
gujaf-188	357	1	procedia	procedia	NOUN
gujaf-188	357	2	-	-	PUNCT
gujaf-188	357	3	social	social	ADJ
gujaf-188	357	4	and	and	CCONJ
gujaf-188	357	5	behavioral	behavioral	ADJ
gujaf-188	357	6	sciences	science	NOUN
gujaf-188	357	7	,	,	PUNCT
gujaf-188	357	8	172	172	NUM
gujaf-188	357	9	,	,	PUNCT
gujaf-188	357	10	651–657	651–657	NUM
gujaf-188	357	11	.	.	PUNCT
gujaf-188	358	1	https://doi.org/10.1016/j.sbspro.2015.01.415	https://doi.org/10.1016/j.sbspro.2015.01.415	PROPN
gujaf-188	358	2	nelson	nelson	PROPN
gujaf-188	358	3	,	,	PUNCT
gujaf-188	358	4	m.	m.	PROPN
gujaf-188	358	5	w.	w.	PROPN
gujaf-188	358	6	,	,	PUNCT
gujaf-188	358	7	&	&	CCONJ
gujaf-188	358	8	skinner	skinner	PROPN
gujaf-188	358	9	,	,	PUNCT
gujaf-188	358	10	d.	d.	PROPN
gujaf-188	358	11	j.	j.	PROPN
gujaf-188	358	12	(	(	PUNCT
gujaf-188	358	13	2013	2013	NUM
gujaf-188	358	14	)	)	PUNCT
gujaf-188	358	15	.	.	PUNCT
gujaf-188	359	1	how	how	SCONJ
gujaf-188	359	2	should	should	AUX
gujaf-188	359	3	we	we	PRON
gujaf-188	359	4	think	think	VERB
gujaf-188	359	5	about	about	ADP
gujaf-188	359	6	earnings	earning	NOUN
gujaf-188	359	7	quality	quality	NOUN
gujaf-188	359	8	?	?	PUNCT
gujaf-188	360	1	a	a	DET
gujaf-188	360	2	discussion	discussion	NOUN
gujaf-188	360	3	of	of	ADP
gujaf-188	360	4	“	"	PUNCT
gujaf-188	360	5	earnings	earning	NOUN
gujaf-188	360	6	quality	quality	NOUN
gujaf-188	360	7	:	:	PUNCT
gujaf-188	360	8	evidence	evidence	NOUN
gujaf-188	360	9	from	from	ADP
gujaf-188	360	10	the	the	DET
gujaf-188	360	11	field	field	NOUN
gujaf-188	360	12	.	.	PUNCT
gujaf-188	360	13	”	"	PUNCT
gujaf-188	361	1	journal	journal	NOUN
gujaf-188	361	2	of	of	ADP
gujaf-188	361	3	accounting	accounting	NOUN
gujaf-188	361	4	and	and	CCONJ
gujaf-188	361	5	economics	economic	NOUN
gujaf-188	361	6	,	,	PUNCT
gujaf-188	361	7	56(2	56(2	ADJ
gujaf-188	361	8	–	–	PUNCT
gujaf-188	361	9	3	3	NUM
gujaf-188	361	10	)	)	PUNCT
gujaf-188	361	11	,	,	PUNCT
gujaf-188	361	12	34–41	34–41	NUM
gujaf-188	361	13	.	.	PUNCT
gujaf-188	362	1	https://doi.org/10.1016/j.jacceco.2013.10.003	https://doi.org/10.1016/j.jacceco.2013.10.003	PROPN
gujaf-188	362	2	pomeroy	pomeroy	PROPN
gujaf-188	362	3	,	,	PUNCT
gujaf-188	362	4	b.	b.	PROPN
gujaf-188	362	5	,	,	PUNCT
gujaf-188	362	6	&	&	CCONJ
gujaf-188	362	7	thornton	thornton	PROPN
gujaf-188	362	8	,	,	PUNCT
gujaf-188	362	9	d.	d.	PROPN
gujaf-188	362	10	b.	b.	PROPN
gujaf-188	362	11	(	(	PUNCT
gujaf-188	362	12	2008	2008	NUM
gujaf-188	362	13	)	)	PUNCT
gujaf-188	362	14	.	.	PUNCT
gujaf-188	363	1	meta	meta	ADJ
gujaf-188	363	2	-	-	PUNCT
gujaf-188	363	3	analysis	analysis	NOUN
gujaf-188	363	4	and	and	CCONJ
gujaf-188	363	5	the	the	DET
gujaf-188	363	6	accounting	accounting	NOUN
gujaf-188	363	7	literature	literature	NOUN
gujaf-188	363	8	:	:	PUNCT
gujaf-188	363	9	the	the	DET
gujaf-188	363	10	case	case	NOUN
gujaf-188	363	11	of	of	ADP
gujaf-188	363	12	audit	audit	NOUN
gujaf-188	363	13	committee	committee	NOUN
gujaf-188	363	14	independence	independence	NOUN
gujaf-188	363	15	and	and	CCONJ
gujaf-188	363	16	financial	financial	ADJ
gujaf-188	363	17	reporting	reporting	NOUN
gujaf-188	363	18	quality	quality	NOUN
gujaf-188	363	19	.	.	PUNCT
gujaf-188	364	1	european	european	ADJ
gujaf-188	364	2	accounting	accounting	PROPN
gujaf-188	364	3	review	review	PROPN
gujaf-188	364	4	,	,	PUNCT
gujaf-188	364	5	17(2	17(2	NUM
gujaf-188	364	6	)	)	PUNCT
gujaf-188	364	7	,	,	PUNCT
gujaf-188	364	8	305–330	305–330	NUM
gujaf-188	364	9	.	.	PUNCT
gujaf-188	364	10	https://doi.org/10.1080/09638180701819832	https://doi.org/10.1080/09638180701819832	NOUN
gujaf-188	364	11	rainsbury	rainsbury	PROPN
gujaf-188	364	12	,	,	PUNCT
gujaf-188	364	13	e.	e.	PROPN
gujaf-188	364	14	a.	a.	PROPN
gujaf-188	364	15	,	,	PUNCT
gujaf-188	364	16	bradbury	bradbury	PROPN
gujaf-188	364	17	,	,	PUNCT
gujaf-188	364	18	m.	m.	NOUN
gujaf-188	364	19	,	,	PUNCT
gujaf-188	364	20	&	&	CCONJ
gujaf-188	364	21	cahan	cahan	PROPN
gujaf-188	364	22	,	,	PUNCT
gujaf-188	364	23	s.	s.	PROPN
gujaf-188	364	24	f.	f.	PROPN
gujaf-188	364	25	(	(	PUNCT
gujaf-188	364	26	2009	2009	NUM
gujaf-188	364	27	)	)	PUNCT
gujaf-188	364	28	.	.	PUNCT
gujaf-188	365	1	the	the	DET
gujaf-188	365	2	impact	impact	NOUN
gujaf-188	365	3	of	of	ADP
gujaf-188	365	4	audit	audit	NOUN
gujaf-188	365	5	committee	committee	NOUN
gujaf-188	365	6	quality	quality	NOUN
gujaf-188	365	7	on	on	ADP
gujaf-188	365	8	financial	financial	ADJ
gujaf-188	365	9	reporting	reporting	NOUN
gujaf-188	365	10	quality	quality	NOUN
gujaf-188	365	11	and	and	CCONJ
gujaf-188	365	12	audit	audit	NOUN
gujaf-188	365	13	fees	fee	NOUN
gujaf-188	365	14	.	.	PUNCT
gujaf-188	366	1	journal	journal	PROPN
gujaf-188	366	2	of	of	ADP
gujaf-188	366	3	contemporary	contemporary	PROPN
gujaf-188	366	4	accounting	accounting	NOUN
gujaf-188	366	5	and	and	CCONJ
gujaf-188	366	6	economics	economic	NOUN
gujaf-188	366	7	,	,	PUNCT
gujaf-188	366	8	5(1	5(1	NUM
gujaf-188	366	9	)	)	PUNCT
gujaf-188	366	10	,	,	PUNCT
gujaf-188	366	11	20–33	20–33	NOUN
gujaf-188	366	12	.	.	PUNCT
gujaf-188	367	1	https://doi.org/10.1016/j.jcae.2009.03.002	https://doi.org/10.1016/j.jcae.2009.03.002	PROPN
gujaf-188	367	2	sloan	sloan	PROPN
gujaf-188	367	3	,	,	PUNCT
gujaf-188	367	4	r.	r.	PROPN
gujaf-188	367	5	,	,	PUNCT
gujaf-188	367	6	(	(	PUNCT
gujaf-188	367	7	1996	1996	NUM
gujaf-188	367	8	)	)	PUNCT
gujaf-188	367	9	.	.	PUNCT
gujaf-188	368	1	do	do	AUX
gujaf-188	368	2	stock	stock	NOUN
gujaf-188	368	3	prices	price	NOUN
gujaf-188	368	4	fully	fully	ADV
gujaf-188	368	5	reflect	reflect	VERB
gujaf-188	368	6	information	information	NOUN
gujaf-188	368	7	in	in	ADP
gujaf-188	368	8	accruals	accrual	NOUN
gujaf-188	368	9	and	and	CCONJ
gujaf-188	368	10	cash	cash	NOUN
gujaf-188	368	11	flows	flow	NOUN
gujaf-188	368	12	about	about	ADP
gujaf-188	368	13	future	future	ADJ
gujaf-188	368	14	earnings	earning	NOUN
gujaf-188	368	15	?	?	PUNCT
gujaf-188	369	1	the	the	DET
gujaf-188	369	2	accounting	accounting	NOUN
gujaf-188	369	3	review	review	NOUN
gujaf-188	369	4	71	71	NUM
gujaf-188	369	5	,	,	PUNCT
gujaf-188	369	6	289–315	289–315	NUM
gujaf-188	369	7	.	.	PUNCT
gujaf-188	369	8	soliman	soliman	NOUN
gujaf-188	369	9	,	,	PUNCT
gujaf-188	369	10	m.	m.	NOUN
gujaf-188	369	11	m.	m.	NOUN
gujaf-188	369	12	,	,	PUNCT
gujaf-188	369	13	&	&	CCONJ
gujaf-188	369	14	ragab	ragab	VERB
gujaf-188	369	15	,	,	PUNCT
gujaf-188	369	16	a.	a.	NOUN
gujaf-188	369	17	a.	a.	NOUN
gujaf-188	369	18	(	(	PUNCT
gujaf-188	369	19	2014	2014	NUM
gujaf-188	369	20	)	)	PUNCT
gujaf-188	369	21	.	.	PUNCT
gujaf-188	370	1	audit	audit	NOUN
gujaf-188	370	2	committee	committee	NOUN
gujaf-188	370	3	effectiveness	effectiveness	NOUN
gujaf-188	370	4	,	,	PUNCT
gujaf-188	370	5	audit	audit	NOUN
gujaf-188	370	6	quality	quality	NOUN
gujaf-188	370	7	and	and	CCONJ
gujaf-188	370	8	earnings	earning	NOUN
gujaf-188	370	9	management	management	NOUN
gujaf-188	370	10	:	:	PUNCT
gujaf-188	370	11	an	an	DET
gujaf-188	370	12	empirical	empirical	ADJ
gujaf-188	370	13	study	study	NOUN
gujaf-188	370	14	of	of	ADP
gujaf-188	370	15	the	the	DET
gujaf-188	370	16	listed	list	VERB
gujaf-188	370	17	companies	company	NOUN
gujaf-188	370	18	in	in	ADP
gujaf-188	370	19	egypt	egypt	PROPN
gujaf-188	370	20	.	.	PUNCT
gujaf-188	371	1	research	research	PROPN
gujaf-188	371	2	journal	journal	PROPN
gujaf-188	371	3	of	of	ADP
gujaf-188	371	4	finance	finance	NOUN
gujaf-188	371	5	and	and	CCONJ
gujaf-188	371	6	accounting	accounting	NOUN
gujaf-188	371	7	,	,	PUNCT
gujaf-188	371	8	5(2	5(2	NUM
gujaf-188	371	9	)	)	PUNCT
gujaf-188	371	10	,	,	PUNCT
gujaf-188	371	11	155–166	155–166	NUM
gujaf-188	371	12	.	.	PUNCT
gujaf-188	372	1	song	song	PROPN
gujaf-188	372	2	,	,	PUNCT
gujaf-188	372	3	j.	j.	PROPN
gujaf-188	372	4	,	,	PUNCT
gujaf-188	372	5	&	&	CCONJ
gujaf-188	372	6	windram	windram	PROPN
gujaf-188	372	7	,	,	PUNCT
gujaf-188	372	8	b.	b.	PROPN
gujaf-188	372	9	(	(	PUNCT
gujaf-188	372	10	2001	2001	NUM
gujaf-188	372	11	)	)	PUNCT
gujaf-188	372	12	.	.	PUNCT
gujaf-188	373	1	benchmarking	benchmarke	VERB
gujaf-188	373	2	audit	audit	NOUN
gujaf-188	373	3	committee	committee	NOUN
gujaf-188	373	4	effectiveness	effectiveness	NOUN
gujaf-188	373	5	in	in	ADP
gujaf-188	373	6	the	the	DET
gujaf-188	373	7	uk	uk	PROPN
gujaf-188	373	8	.	.	PROPN
gujaf-188	374	1	ssrn	ssrn	PROPN
gujaf-188	374	2	electronic	electronic	ADJ
gujaf-188	374	3	journal	journal	NOUN
gujaf-188	374	4	,	,	PUNCT
gujaf-188	374	5	205	205	NUM
gujaf-188	374	6	,	,	PUNCT
gujaf-188	374	7	195–205	195–205	NUM
gujaf-188	374	8	.	.	PUNCT
gujaf-188	374	9	https://doi.org/10.2139/ssrn.249865	https://doi.org/10.2139/ssrn.249865	PROPN
gujaf-188	374	10	sun	sun	PROPN
gujaf-188	374	11	,	,	PUNCT
gujaf-188	374	12	j.	j.	PROPN
gujaf-188	374	13	,	,	PUNCT
gujaf-188	374	14	&	&	CCONJ
gujaf-188	374	15	liu	liu	PROPN
gujaf-188	374	16	,	,	PUNCT
gujaf-188	374	17	g.	g.	PROPN
gujaf-188	374	18	(	(	PUNCT
gujaf-188	374	19	2012	2012	NUM
gujaf-188	374	20	)	)	PUNCT
gujaf-188	374	21	.	.	PUNCT
gujaf-188	375	1	auditor	auditor	NOUN
gujaf-188	375	2	industry	industry	NOUN
gujaf-188	375	3	specialization	specialization	PROPN
gujaf-188	375	4	,	,	PUNCT
gujaf-188	375	5	board	board	NOUN
gujaf-188	375	6	governance	governance	NOUN
gujaf-188	375	7	,	,	PUNCT
gujaf-188	375	8	and	and	CCONJ
gujaf-188	375	9	earnings	earning	NOUN
gujaf-188	375	10	management	management	NOUN
gujaf-188	375	11	.	.	PUNCT
gujaf-188	376	1	managerial	managerial	ADJ
gujaf-188	376	2	auditing	auditing	NOUN
gujaf-188	376	3	journal	journal	NOUN
gujaf-188	376	4	,	,	PUNCT
gujaf-188	376	5	28(1	28(1	NOUN
gujaf-188	376	6	)	)	PUNCT
gujaf-188	376	7	,	,	PUNCT
gujaf-188	376	8	45	45	NUM
gujaf-188	376	9	–	–	PUNCT
gujaf-188	376	10	64.https://doi.org/10.1108/02686901311282498	64.https://doi.org/10.1108/02686901311282498	NUM
gujaf-188	376	11	vafeas	vafea	NOUN
gujaf-188	376	12	,	,	PUNCT
gujaf-188	376	13	n.	n.	NOUN
gujaf-188	376	14	(	(	PUNCT
gujaf-188	376	15	2005	2005	NUM
gujaf-188	376	16	)	)	PUNCT
gujaf-188	376	17	.	.	PUNCT
gujaf-188	377	1	audit	audit	NOUN
gujaf-188	377	2	committees	committee	NOUN
gujaf-188	377	3	,	,	PUNCT
gujaf-188	377	4	boards	board	NOUN
gujaf-188	377	5	,	,	PUNCT
gujaf-188	377	6	and	and	CCONJ
gujaf-188	377	7	the	the	DET
gujaf-188	377	8	quality	quality	NOUN
gujaf-188	377	9	of	of	ADP
gujaf-188	377	10	reported	report	VERB
gujaf-188	377	11	earnings	earning	NOUN
gujaf-188	377	12	.	.	PUNCT
gujaf-188	378	1	contemporary	contemporary	ADJ
gujaf-188	378	2	accounting	accounting	NOUN
gujaf-188	378	3	research	research	NOUN
gujaf-188	378	4	,	,	PUNCT
gujaf-188	378	5	22(4	22(4	NUM
gujaf-188	378	6	)	)	PUNCT
gujaf-188	378	7	,	,	PUNCT
gujaf-188	378	8	1093–1122	1093–1122	NUM
gujaf-188	378	9	.	.	PUNCT
gujaf-188	379	1	https://doi.org/10.1506/1qyn-2rfq-fkyx-xp84	https://doi.org/10.1506/1qyn-2rfq-fkyx-xp84	PROPN
gujaf-188	379	2	velury	velury	NOUN
gujaf-188	379	3	,	,	PUNCT
gujaf-188	379	4	u.	u.	PROPN
gujaf-188	379	5	,	,	PUNCT
gujaf-188	379	6	&	&	CCONJ
gujaf-188	379	7	jenkins	jenkins	PROPN
gujaf-188	379	8	,	,	PUNCT
gujaf-188	379	9	d.	d.	PROPN
gujaf-188	379	10	s.	s.	PROPN
gujaf-188	379	11	(	(	PUNCT
gujaf-188	379	12	2006	2006	NUM
gujaf-188	379	13	)	)	PUNCT
gujaf-188	379	14	.	.	PUNCT
gujaf-188	380	1	institutional	institutional	ADJ
gujaf-188	380	2	ownership	ownership	NOUN
gujaf-188	380	3	and	and	CCONJ
gujaf-188	380	4	the	the	DET
gujaf-188	380	5	quality	quality	NOUN
gujaf-188	380	6	of	of	ADP
gujaf-188	380	7	earnings	earning	NOUN
gujaf-188	380	8	.	.	PUNCT
gujaf-188	381	1	journal	journal	PROPN
gujaf-188	381	2	of	of	ADP
gujaf-188	381	3	business	business	NOUN
gujaf-188	381	4	research	research	NOUN
gujaf-188	381	5	,	,	PUNCT
gujaf-188	381	6	59(9	59(9	NUM
gujaf-188	381	7	)	)	PUNCT
gujaf-188	381	8	,	,	PUNCT
gujaf-188	381	9	1043–1051	1043–1051	NUM
gujaf-188	381	10	.	.	PUNCT
gujaf-188	382	1	https://doi.org/10.1016/j.jbusres.2006.05.001	https://doi.org/10.1016/j.jbusres.2006.05.001	PROPN
gujaf-188	382	2	wu	wu	PROPN
gujaf-188	382	3	,	,	PUNCT
gujaf-188	382	4	q.	q.	PROPN
gujaf-188	382	5	,	,	PUNCT
gujaf-188	382	6	wang	wang	PROPN
gujaf-188	382	7	,	,	PUNCT
gujaf-188	382	8	p.	p.	PROPN
gujaf-188	382	9	,	,	PUNCT
gujaf-188	382	10	&	&	CCONJ
gujaf-188	382	11	yin	yin	PROPN
gujaf-188	382	12	,	,	PUNCT
gujaf-188	382	13	j.	j.	PROPN
gujaf-188	382	14	(	(	PUNCT
gujaf-188	382	15	2007	2007	NUM
gujaf-188	382	16	)	)	PUNCT
gujaf-188	382	17	.	.	PUNCT
gujaf-188	383	1	audit	audit	NOUN
gujaf-188	383	2	committee	committee	PROPN
gujaf-188	383	3	,	,	PUNCT
gujaf-188	383	4	board	board	NOUN
gujaf-188	383	5	characteristics	characteristic	NOUN
gujaf-188	383	6	and	and	CCONJ
gujaf-188	383	7	quality	quality	NOUN
gujaf-188	383	8	of	of	ADP
gujaf-188	383	9	financial	financial	ADJ
gujaf-188	383	10	reporting	reporting	NOUN
gujaf-188	383	11	:	:	PUNCT
gujaf-188	383	12	an	an	DET
gujaf-188	383	13	empirical	empirical	ADJ
gujaf-188	383	14	research	research	NOUN
gujaf-188	383	15	on	on	ADP
gujaf-188	383	16	chinese	chinese	ADJ
gujaf-188	383	17	securities	security	NOUN
gujaf-188	383	18	market	market	NOUN
gujaf-188	383	19	.	.	PUNCT
gujaf-188	384	1	frontiers	frontier	NOUN
gujaf-188	384	2	of	of	ADP
gujaf-188	384	3	business	business	NOUN
gujaf-188	384	4	research	research	NOUN
gujaf-188	384	5	in	in	ADP
gujaf-188	384	6	china	china	PROPN
gujaf-188	384	7	,	,	PUNCT
gujaf-188	384	8	1(3	1(3	NUM
gujaf-188	384	9	)	)	PUNCT
gujaf-188	384	10	,	,	PUNCT
gujaf-188	384	11	385	385	NUM
gujaf-188	384	12	–	–	PUNCT
gujaf-188	384	13	400	400	NUM
gujaf-188	384	14	.	.	PUNCT
gujaf-188	385	1	https://doi.org/10.1007/s11782-007-0023-y	https://doi.org/10.1007/s11782-007-0023-y	PROPN
gujaf-188	385	2	xie	xie	PROPN
gujaf-188	385	3	,	,	PUNCT
gujaf-188	385	4	b.	b.	PROPN
gujaf-188	385	5	,	,	PUNCT
gujaf-188	385	6	davidson	davidson	PROPN
gujaf-188	385	7	iii	iii	PROPN
gujaf-188	385	8	,	,	PUNCT
gujaf-188	385	9	w.	w.	PROPN
gujaf-188	385	10	n.	n.	PROPN
gujaf-188	385	11	,	,	PUNCT
gujaf-188	385	12	&	&	CCONJ
gujaf-188	385	13	dadalt	dadalt	NOUN
gujaf-188	385	14	,	,	PUNCT
gujaf-188	385	15	p.	p.	NOUN
gujaf-188	385	16	j.	j.	PROPN
gujaf-188	385	17	(	(	PUNCT
gujaf-188	385	18	2003	2003	NUM
gujaf-188	385	19	)	)	PUNCT
gujaf-188	385	20	.	.	PUNCT
gujaf-188	386	1	earnings	earning	NOUN
gujaf-188	386	2	management	management	NOUN
gujaf-188	386	3	and	and	CCONJ
gujaf-188	386	4	corporate	corporate	ADJ
gujaf-188	386	5	governance	governance	NOUN
gujaf-188	386	6	:	:	PUNCT
gujaf-188	386	7	the	the	DET
gujaf-188	386	8	role	role	NOUN
gujaf-188	386	9	of	of	ADP
gujaf-188	386	10	the	the	DET
gujaf-188	386	11	board	board	NOUN
gujaf-188	386	12	and	and	CCONJ
gujaf-188	386	13	the	the	DET
gujaf-188	386	14	audit	audit	NOUN
gujaf-188	386	15	committee	committee	NOUN
gujaf-188	386	16	.	.	PUNCT
gujaf-188	387	1	journal	journal	NOUN
gujaf-188	387	2	of	of	ADP
gujaf-188	387	3	corporate	corporate	ADJ
gujaf-188	387	4	finance	finance	NOUN
gujaf-188	387	5	,	,	PUNCT
gujaf-188	387	6	9(3	9(3	NUM
gujaf-188	387	7	)	)	PUNCT
gujaf-188	387	8	,	,	PUNCT
gujaf-188	387	9	295–316	295–316	NUM
gujaf-188	387	10	.	.	PUNCT
gujaf-188	388	1	https://doi.org/10.1016/s0929-1199(02)00006-8	https://doi.org/10.1016/s0929-1199(02)00006-8	PROPN
gujaf-188	388	2	gusau	gusau	PROPN
gujaf-188	388	3	journal	journal	PROPN
gujaf-188	388	4	of	of	ADP
gujaf-188	388	5	accounting	accounting	NOUN
gujaf-188	388	6	and	and	CCONJ
gujaf-188	388	7	finance	finance	NOUN
gujaf-188	388	8	,	,	PUNCT
gujaf-188	388	9	vol	vol	NOUN
gujaf-188	388	10	.	.	PROPN
gujaf-188	388	11	3	3	NUM
gujaf-188	388	12	,	,	PUNCT
gujaf-188	388	13	issue	issue	NOUN
gujaf-188	388	14	3	3	NUM
gujaf-188	388	15	,	,	PUNCT
gujaf-188	388	16	october	october	PROPN
gujaf-188	388	17	,	,	PUNCT
gujaf-188	388	18	2022	2022	NUM
gujaf-188	388	19	192	192	NUM