id	sid	tid	token	lemma	pos
gujaf-215	1	1	gusau	gusau	PROPN
gujaf-215	1	2	journal	journal	NOUN
gujaf-215	1	3	of	of	ADP
gujaf-215	1	4	accounting	accounting	NOUN
gujaf-215	1	5	and	and	CCONJ
gujaf-215	1	6	finance	finance	NOUN
gujaf-215	1	7	(	(	PUNCT
gujaf-215	1	8	gujaf	gujaf	NOUN
gujaf-215	1	9	)	)	PUNCT
gujaf-215	1	10	vol	vol	NOUN
gujaf-215	1	11	.	.	NOUN
gujaf-215	1	12	4	4	NUM
gujaf-215	1	13	issue	issue	NOUN
gujaf-215	1	14	1	1	NUM
gujaf-215	1	15	,	,	PUNCT
gujaf-215	1	16	april	april	PROPN
gujaf-215	1	17	,	,	PUNCT
gujaf-215	1	18	2023	2023	NUM
gujaf-215	1	19	issn	issn	X
gujaf-215	1	20	:	:	PUNCT
gujaf-215	1	21	2756	2756	NUM
gujaf-215	1	22	-	-	PUNCT
gujaf-215	1	23	665x	665x	NOUN
gujaf-215	1	24	a	a	DET
gujaf-215	1	25	publication	publication	NOUN
gujaf-215	1	26	of	of	ADP
gujaf-215	1	27	department	department	NOUN
gujaf-215	1	28	of	of	ADP
gujaf-215	1	29	accounting	accounting	NOUN
gujaf-215	1	30	and	and	CCONJ
gujaf-215	1	31	finance	finance	NOUN
gujaf-215	1	32	,	,	PUNCT
gujaf-215	1	33	faculty	faculty	NOUN
gujaf-215	1	34	of	of	ADP
gujaf-215	1	35	management	management	NOUN
gujaf-215	1	36	and	and	CCONJ
gujaf-215	1	37	social	social	ADJ
gujaf-215	1	38	sciences	science	NOUN
gujaf-215	1	39	,	,	PUNCT
gujaf-215	1	40	federal	federal	ADJ
gujaf-215	1	41	university	university	NOUN
gujaf-215	1	42	gusau	gusau	NOUN
gujaf-215	1	43	,	,	PUNCT
gujaf-215	1	44	zamfara	zamfara	PROPN
gujaf-215	1	45	state	state	PROPN
gujaf-215	1	46	-nigeria	-nigeria	PROPN
gujaf-215	1	47	gusau	gusau	ADJ
gujaf-215	1	48	journal	journal	NOUN
gujaf-215	1	49	of	of	ADP
gujaf-215	1	50	accounting	accounting	NOUN
gujaf-215	1	51	and	and	CCONJ
gujaf-215	1	52	finance	finance	NOUN
gujaf-215	1	53	,	,	PUNCT
gujaf-215	1	54	vol	vol	NOUN
gujaf-215	1	55	.	.	PROPN
gujaf-215	1	56	4	4	NUM
gujaf-215	1	57	,	,	PUNCT
gujaf-215	1	58	issue	issue	NOUN
gujaf-215	1	59	1	1	NUM
gujaf-215	1	60	,	,	PUNCT
gujaf-215	1	61	april	april	PROPN
gujaf-215	1	62	,	,	PUNCT
gujaf-215	1	63	2023	2023	NUM
gujaf-215	1	64	ii	ii	NUM
gujaf-215	1	65	©	©	PROPN
gujaf-215	1	66	department	department	PROPN
gujaf-215	1	67	of	of	ADP
gujaf-215	1	68	accounting	accounting	NOUN
gujaf-215	1	69	and	and	CCONJ
gujaf-215	1	70	finance	finance	NOUN
gujaf-215	1	71	vol	vol	NOUN
gujaf-215	1	72	.	.	PROPN
gujaf-215	1	73	4	4	NUM
gujaf-215	1	74	issue	issue	NOUN
gujaf-215	1	75	1	1	NUM
gujaf-215	1	76	april	april	PROPN
gujaf-215	1	77	,	,	PUNCT
gujaf-215	1	78	2023	2023	NUM
gujaf-215	1	79	issn	issn	X
gujaf-215	1	80	:	:	PUNCT
gujaf-215	1	81	2756	2756	NUM
gujaf-215	1	82	-	-	PUNCT
gujaf-215	1	83	665x	665x	NOUN
gujaf-215	1	84	a	a	DET
gujaf-215	1	85	publication	publication	NOUN
gujaf-215	1	86	of	of	ADP
gujaf-215	1	87	department	department	NOUN
gujaf-215	1	88	of	of	ADP
gujaf-215	1	89	accounting	accounting	NOUN
gujaf-215	1	90	and	and	CCONJ
gujaf-215	1	91	finance	finance	NOUN
gujaf-215	1	92	,	,	PUNCT
gujaf-215	1	93	faculty	faculty	NOUN
gujaf-215	1	94	of	of	ADP
gujaf-215	1	95	management	management	NOUN
gujaf-215	1	96	and	and	CCONJ
gujaf-215	1	97	social	social	ADJ
gujaf-215	1	98	sciences	science	NOUN
gujaf-215	1	99	,	,	PUNCT
gujaf-215	1	100	federal	federal	ADJ
gujaf-215	1	101	university	university	NOUN
gujaf-215	1	102	gusau	gusau	NOUN
gujaf-215	1	103	,	,	PUNCT
gujaf-215	1	104	zamfara	zamfara	PROPN
gujaf-215	1	105	state	state	NOUN
gujaf-215	1	106	-nigeria	-nigeria	PROPN
gujaf-215	1	107	all	all	DET
gujaf-215	1	108	rights	right	NOUN
gujaf-215	1	109	reserved	reserve	VERB
gujaf-215	1	110	except	except	SCONJ
gujaf-215	1	111	for	for	ADP
gujaf-215	1	112	academic	academic	ADJ
gujaf-215	1	113	purposes	purpose	NOUN
gujaf-215	1	114	no	no	DET
gujaf-215	1	115	part	part	NOUN
gujaf-215	1	116	or	or	CCONJ
gujaf-215	1	117	whole	whole	NOUN
gujaf-215	1	118	of	of	ADP
gujaf-215	1	119	this	this	DET
gujaf-215	1	120	publication	publication	NOUN
gujaf-215	1	121	is	be	AUX
gujaf-215	1	122	allowed	allow	VERB
gujaf-215	1	123	to	to	PART
gujaf-215	1	124	be	be	AUX
gujaf-215	1	125	reproduced	reproduce	VERB
gujaf-215	1	126	,	,	PUNCT
gujaf-215	1	127	stored	store	VERB
gujaf-215	1	128	in	in	ADP
gujaf-215	1	129	a	a	DET
gujaf-215	1	130	retrieval	retrieval	NOUN
gujaf-215	1	131	system	system	NOUN
gujaf-215	1	132	or	or	CCONJ
gujaf-215	1	133	transmitted	transmit	VERB
gujaf-215	1	134	in	in	ADP
gujaf-215	1	135	any	any	DET
gujaf-215	1	136	form	form	NOUN
gujaf-215	1	137	or	or	CCONJ
gujaf-215	1	138	by	by	ADP
gujaf-215	1	139	any	any	DET
gujaf-215	1	140	means	mean	NOUN
gujaf-215	1	141	be	be	AUX
gujaf-215	1	142	it	it	PRON
gujaf-215	1	143	mechanical	mechanical	ADJ
gujaf-215	1	144	,	,	PUNCT
gujaf-215	1	145	electrical	electrical	ADJ
gujaf-215	1	146	,	,	PUNCT
gujaf-215	1	147	photocopying	photocopying	NOUN
gujaf-215	1	148	,	,	PUNCT
gujaf-215	1	149	recording	recording	NOUN
gujaf-215	1	150	or	or	CCONJ
gujaf-215	1	151	otherwise	otherwise	ADV
gujaf-215	1	152	,	,	PUNCT
gujaf-215	1	153	without	without	ADP
gujaf-215	1	154	prior	prior	ADJ
gujaf-215	1	155	permission	permission	NOUN
gujaf-215	1	156	of	of	ADP
gujaf-215	1	157	the	the	DET
gujaf-215	1	158	copyright	copyright	NOUN
gujaf-215	1	159	owner	owner	NOUN
gujaf-215	1	160	.	.	PUNCT
gujaf-215	2	1	published	publish	VERB
gujaf-215	2	2	and	and	CCONJ
gujaf-215	2	3	printed	print	VERB
gujaf-215	2	4	by	by	ADP
gujaf-215	2	5	:	:	PUNCT
gujaf-215	2	6	ahmadu	ahmadu	PROPN
gujaf-215	2	7	bello	bello	PROPN
gujaf-215	2	8	university	university	PROPN
gujaf-215	2	9	press	press	NOUN
gujaf-215	2	10	limited	limit	VERB
gujaf-215	2	11	,	,	PUNCT
gujaf-215	2	12	zaria	zaria	PROPN
gujaf-215	2	13	kaduna	kaduna	PROPN
gujaf-215	2	14	state	state	PROPN
gujaf-215	2	15	,	,	PUNCT
gujaf-215	2	16	nigeria	nigeria	PROPN
gujaf-215	2	17	.	.	PUNCT
gujaf-215	3	1	tel	tel	ADP
gujaf-215	3	2	:	:	PUNCT
gujaf-215	3	3	08065949711	08065949711	NUM
gujaf-215	3	4	,	,	PUNCT
gujaf-215	3	5	069	069	NUM
gujaf-215	3	6	-	-	SYM
gujaf-215	3	7	879121	879121	NUM
gujaf-215	3	8	e	e	NOUN
gujaf-215	3	9	-	-	NOUN
gujaf-215	3	10	mail	mail	NOUN
gujaf-215	3	11	:	:	PUNCT
gujaf-215	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-215	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-215	4	1	website	website	NOUN
gujaf-215	4	2	:	:	PUNCT
gujaf-215	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-215	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-215	4	5	gusau	gusau	PROPN
gujaf-215	4	6	journal	journal	PROPN
gujaf-215	4	7	of	of	ADP
gujaf-215	4	8	accounting	accounting	NOUN
gujaf-215	4	9	and	and	CCONJ
gujaf-215	4	10	finance	finance	NOUN
gujaf-215	4	11	,	,	PUNCT
gujaf-215	4	12	vol	vol	NOUN
gujaf-215	4	13	.	.	PROPN
gujaf-215	4	14	4	4	NUM
gujaf-215	4	15	,	,	PUNCT
gujaf-215	4	16	issue	issue	NOUN
gujaf-215	4	17	1	1	NUM
gujaf-215	4	18	,	,	PUNCT
gujaf-215	4	19	april	april	PROPN
gujaf-215	4	20	,	,	PUNCT
gujaf-215	4	21	2023	2023	NUM
gujaf-215	4	22	iii	iii	NUM
gujaf-215	4	23	editorial	editorial	PROPN
gujaf-215	4	24	board	board	NOUN
gujaf-215	4	25	editor	editor	NOUN
gujaf-215	4	26	-	-	PUNCT
gujaf-215	4	27	in	in	ADP
gujaf-215	4	28	-	-	PUNCT
gujaf-215	4	29	chief	chief	NOUN
gujaf-215	4	30	:	:	PUNCT
gujaf-215	4	31	prof	prof	PROPN
gujaf-215	4	32	.	.	PUNCT
gujaf-215	4	33	shehu	shehu	PROPN
gujaf-215	5	1	usman	usman	PROPN
gujaf-215	5	2	hassan	hassan	PROPN
gujaf-215	5	3	department	department	PROPN
gujaf-215	5	4	of	of	ADP
gujaf-215	5	5	accounting	accounting	PROPN
gujaf-215	5	6	,	,	PUNCT
gujaf-215	5	7	federal	federal	ADJ
gujaf-215	5	8	university	university	PROPN
gujaf-215	5	9	of	of	ADP
gujaf-215	5	10	kashere	kashere	PROPN
gujaf-215	5	11	,	,	PUNCT
gujaf-215	5	12	gombe	gombe	ADJ
gujaf-215	5	13	state	state	NOUN
gujaf-215	5	14	.	.	PUNCT
gujaf-215	6	1	associate	associate	NOUN
gujaf-215	6	2	editor	editor	NOUN
gujaf-215	6	3	:	:	PUNCT
gujaf-215	6	4	dr	dr	PROPN
gujaf-215	6	5	.	.	PROPN
gujaf-215	6	6	muhammad	muhammad	PROPN
gujaf-215	6	7	mustapha	mustapha	PROPN
gujaf-215	6	8	bagudo	bagudo	PROPN
gujaf-215	6	9	department	department	PROPN
gujaf-215	6	10	of	of	ADP
gujaf-215	6	11	accounting	accounting	PROPN
gujaf-215	6	12	,	,	PUNCT
gujaf-215	6	13	ahmadu	ahmadu	PROPN
gujaf-215	6	14	bello	bello	PROPN
gujaf-215	6	15	university	university	PROPN
gujaf-215	6	16	zaria	zaria	PROPN
gujaf-215	6	17	,	,	PUNCT
gujaf-215	6	18	kaduna	kaduna	PROPN
gujaf-215	6	19	state	state	PROPN
gujaf-215	6	20	.	.	PUNCT
gujaf-215	7	1	managing	manage	VERB
gujaf-215	7	2	editor	editor	NOUN
gujaf-215	7	3	:	:	PUNCT
gujaf-215	7	4	umar	umar	PROPN
gujaf-215	7	5	farouk	farouk	PROPN
gujaf-215	7	6	abdulkarim	abdulkarim	PROPN
gujaf-215	7	7	department	department	PROPN
gujaf-215	7	8	of	of	ADP
gujaf-215	7	9	accounting	accounting	NOUN
gujaf-215	7	10	and	and	CCONJ
gujaf-215	7	11	finance	finance	NOUN
gujaf-215	7	12	,	,	PUNCT
gujaf-215	7	13	federal	federal	ADJ
gujaf-215	7	14	university	university	NOUN
gujaf-215	7	15	gusau	gusau	PROPN
gujaf-215	7	16	,	,	PUNCT
gujaf-215	7	17	zamfara	zamfara	PROPN
gujaf-215	7	18	state	state	PROPN
gujaf-215	7	19	.	.	PUNCT
gujaf-215	8	1	editorial	editorial	PROPN
gujaf-215	8	2	board	board	NOUN
gujaf-215	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-215	8	4	modu	modu	PROPN
gujaf-215	8	5	kumshe	kumshe	PROPN
gujaf-215	8	6	department	department	PROPN
gujaf-215	8	7	of	of	ADP
gujaf-215	8	8	accounting	accounting	PROPN
gujaf-215	8	9	,	,	PUNCT
gujaf-215	8	10	university	university	NOUN
gujaf-215	8	11	of	of	ADP
gujaf-215	8	12	maiduguri	maiduguri	PROPN
gujaf-215	8	13	,	,	PUNCT
gujaf-215	8	14	borno	borno	PROPN
gujaf-215	8	15	state	state	PROPN
gujaf-215	8	16	.	.	PUNCT
gujaf-215	9	1	prof	prof	PROPN
gujaf-215	9	2	ugochukwu	ugochukwu	PROPN
gujaf-215	9	3	c.	c.	PROPN
gujaf-215	9	4	nzewi	nzewi	VERB
gujaf-215	9	5	department	department	PROPN
gujaf-215	9	6	of	of	ADP
gujaf-215	9	7	accounting	accounting	PROPN
gujaf-215	9	8	,	,	PUNCT
gujaf-215	9	9	paul	paul	PROPN
gujaf-215	9	10	university	university	PROPN
gujaf-215	9	11	awka	awka	NOUN
gujaf-215	9	12	,	,	PUNCT
gujaf-215	9	13	anambra	anambra	PROPN
gujaf-215	9	14	state	state	PROPN
gujaf-215	9	15	.	.	PUNCT
gujaf-215	10	1	prof	prof	PROPN
gujaf-215	10	2	kabir	kabir	PROPN
gujaf-215	10	3	tahir	tahir	PROPN
gujaf-215	10	4	hamid	hamid	PROPN
gujaf-215	10	5	department	department	PROPN
gujaf-215	10	6	of	of	ADP
gujaf-215	10	7	accounting	accounting	PROPN
gujaf-215	10	8	,	,	PUNCT
gujaf-215	10	9	bayero	bayero	PROPN
gujaf-215	10	10	university	university	PROPN
gujaf-215	10	11	,	,	PUNCT
gujaf-215	10	12	kano	kano	PROPN
gujaf-215	10	13	,	,	PUNCT
gujaf-215	10	14	kano	kano	PROPN
gujaf-215	10	15	state	state	PROPN
gujaf-215	10	16	.	.	PUNCT
gujaf-215	11	1	prof	prof	PROPN
gujaf-215	11	2	.	.	PUNCT
gujaf-215	12	1	ekoja	ekoja	PROPN
gujaf-215	12	2	b.	b.	PROPN
gujaf-215	12	3	ekoja	ekoja	PROPN
gujaf-215	12	4	department	department	PROPN
gujaf-215	12	5	of	of	ADP
gujaf-215	12	6	accounting	accounting	PROPN
gujaf-215	12	7	,	,	PUNCT
gujaf-215	12	8	university	university	PROPN
gujaf-215	12	9	of	of	ADP
gujaf-215	12	10	jos	jos	PROPN
gujaf-215	12	11	.	.	PROPN
gujaf-215	12	12	prof	prof	PROPN
gujaf-215	12	13	.	.	PUNCT
gujaf-215	13	1	clifford	clifford	PROPN
gujaf-215	13	2	ofurum	ofurum	PROPN
gujaf-215	13	3	department	department	PROPN
gujaf-215	13	4	of	of	ADP
gujaf-215	13	5	accounting	accounting	PROPN
gujaf-215	13	6	,	,	PUNCT
gujaf-215	13	7	university	university	NOUN
gujaf-215	13	8	of	of	ADP
gujaf-215	13	9	portharcourt	portharcourt	PROPN
gujaf-215	13	10	,	,	PUNCT
gujaf-215	13	11	rivers	river	NOUN
gujaf-215	13	12	state	state	PROPN
gujaf-215	13	13	.	.	PUNCT
gujaf-215	14	1	prof	prof	PROPN
gujaf-215	14	2	.	.	PUNCT
gujaf-215	15	1	ahmad	ahmad	PROPN
gujaf-215	15	2	bello	bello	PROPN
gujaf-215	15	3	dogarawa	dogarawa	PROPN
gujaf-215	15	4	department	department	PROPN
gujaf-215	15	5	of	of	ADP
gujaf-215	15	6	accounting	accounting	NOUN
gujaf-215	15	7	,	,	PUNCT
gujaf-215	15	8	ahmadu	ahmadu	PROPN
gujaf-215	15	9	bello	bello	PROPN
gujaf-215	15	10	university	university	PROPN
gujaf-215	15	11	zaria	zaria	PROPN
gujaf-215	15	12	.	.	PUNCT
gujaf-215	16	1	prof	prof	PROPN
gujaf-215	16	2	.	.	PUNCT
gujaf-215	17	1	yusuf	yusuf	PROPN
gujaf-215	17	2	.	.	PUNCT
gujaf-215	18	1	b.	b.	PROPN
gujaf-215	18	2	rahman	rahman	PROPN
gujaf-215	18	3	department	department	PROPN
gujaf-215	18	4	of	of	ADP
gujaf-215	18	5	accounting	accounting	PROPN
gujaf-215	18	6	,	,	PUNCT
gujaf-215	18	7	lagos	lagos	NOUN
gujaf-215	18	8	state	state	PROPN
gujaf-215	18	9	university	university	PROPN
gujaf-215	18	10	,	,	PUNCT
gujaf-215	18	11	lagos	lagos	NOUN
gujaf-215	18	12	state	state	NOUN
gujaf-215	18	13	.	.	PUNCT
gujaf-215	19	1	gusau	gusau	PROPN
gujaf-215	19	2	journal	journal	PROPN
gujaf-215	19	3	of	of	ADP
gujaf-215	19	4	accounting	accounting	NOUN
gujaf-215	19	5	and	and	CCONJ
gujaf-215	19	6	finance	finance	NOUN
gujaf-215	19	7	,	,	PUNCT
gujaf-215	19	8	vol	vol	NOUN
gujaf-215	19	9	.	.	PROPN
gujaf-215	19	10	4	4	NUM
gujaf-215	19	11	,	,	PUNCT
gujaf-215	19	12	issue	issue	NOUN
gujaf-215	19	13	1	1	NUM
gujaf-215	19	14	,	,	PUNCT
gujaf-215	19	15	april	april	PROPN
gujaf-215	19	16	,	,	PUNCT
gujaf-215	19	17	2023	2023	NUM
gujaf-215	19	18	iv	iv	NUM
gujaf-215	19	19	prof	prof	NOUN
gujaf-215	19	20	.	.	PUNCT
gujaf-215	20	1	suleiman	suleiman	PROPN
gujaf-215	20	2	a.	a.	PROPN
gujaf-215	20	3	s.	s.	PROPN
gujaf-215	20	4	aruwa	aruwa	PROPN
gujaf-215	20	5	department	department	PROPN
gujaf-215	20	6	of	of	ADP
gujaf-215	20	7	accounting	accounting	PROPN
gujaf-215	20	8	,	,	PUNCT
gujaf-215	20	9	nasarawa	nasarawa	PROPN
gujaf-215	20	10	state	state	PROPN
gujaf-215	20	11	university	university	PROPN
gujaf-215	20	12	,	,	PUNCT
gujaf-215	20	13	keffi	keffi	PROPN
gujaf-215	20	14	,	,	PUNCT
gujaf-215	20	15	nasarawa	nasarawa	PROPN
gujaf-215	20	16	state	state	PROPN
gujaf-215	20	17	.	.	PUNCT
gujaf-215	21	1	prof	prof	PROPN
gujaf-215	21	2	.	.	PUNCT
gujaf-215	22	1	muhammad	muhammad	PROPN
gujaf-215	22	2	junaidu	junaidu	PROPN
gujaf-215	22	3	kurawa	kurawa	PROPN
gujaf-215	22	4	department	department	PROPN
gujaf-215	22	5	of	of	ADP
gujaf-215	22	6	accounting	accounting	PROPN
gujaf-215	22	7	,	,	PUNCT
gujaf-215	22	8	bayero	bayero	PROPN
gujaf-215	22	9	university	university	PROPN
gujaf-215	22	10	kano	kano	PROPN
gujaf-215	22	11	,	,	PUNCT
gujaf-215	22	12	kano	kano	PROPN
gujaf-215	22	13	state	state	PROPN
gujaf-215	22	14	.	.	PUNCT
gujaf-215	23	1	prof	prof	PROPN
gujaf-215	23	2	.	.	PUNCT
gujaf-215	24	1	muhammad	muhammad	PROPN
gujaf-215	24	2	habibu	habibu	ADJ
gujaf-215	24	3	sabari	sabari	PROPN
gujaf-215	24	4	department	department	PROPN
gujaf-215	24	5	of	of	ADP
gujaf-215	24	6	accounting	accounting	NOUN
gujaf-215	24	7	,	,	PUNCT
gujaf-215	24	8	ahmadu	ahmadu	PROPN
gujaf-215	24	9	bello	bello	PROPN
gujaf-215	24	10	university	university	PROPN
gujaf-215	24	11	,	,	PUNCT
gujaf-215	24	12	zaria	zaria	PROPN
gujaf-215	24	13	.	.	PUNCT
gujaf-215	24	14	prof	prof	PROPN
gujaf-215	24	15	.	.	PUNCT
gujaf-215	25	1	okpanachi	okpanachi	PROPN
gujaf-215	25	2	joshua	joshua	PROPN
gujaf-215	25	3	department	department	PROPN
gujaf-215	25	4	of	of	ADP
gujaf-215	25	5	accounting	accounting	NOUN
gujaf-215	25	6	and	and	CCONJ
gujaf-215	25	7	management	management	NOUN
gujaf-215	25	8	,	,	PUNCT
gujaf-215	25	9	nigerian	nigerian	ADJ
gujaf-215	25	10	defence	defence	PROPN
gujaf-215	25	11	academy	academy	PROPN
gujaf-215	25	12	,	,	PUNCT
gujaf-215	25	13	kaduna	kaduna	PROPN
gujaf-215	25	14	.	.	PROPN
gujaf-215	25	15	prof	prof	PROPN
gujaf-215	25	16	.	.	PUNCT
gujaf-215	26	1	hassan	hassan	PROPN
gujaf-215	26	2	ibrahim	ibrahim	PROPN
gujaf-215	26	3	department	department	PROPN
gujaf-215	26	4	of	of	ADP
gujaf-215	26	5	accounting	accounting	PROPN
gujaf-215	26	6	,	,	PUNCT
gujaf-215	26	7	ibb	ibb	NOUN
gujaf-215	26	8	university	university	NOUN
gujaf-215	26	9	,	,	PUNCT
gujaf-215	26	10	lapai	lapai	NOUN
gujaf-215	26	11	,	,	PUNCT
gujaf-215	26	12	niger	niger	NOUN
gujaf-215	26	13	state	state	NOUN
gujaf-215	26	14	.	.	PUNCT
gujaf-215	27	1	prof	prof	PROPN
gujaf-215	27	2	.	.	PUNCT
gujaf-215	28	1	ifeoma	ifeoma	PROPN
gujaf-215	28	2	mary	mary	PROPN
gujaf-215	28	3	okwo	okwo	PROPN
gujaf-215	28	4	department	department	PROPN
gujaf-215	28	5	of	of	ADP
gujaf-215	28	6	accounting	accounting	PROPN
gujaf-215	28	7	,	,	PUNCT
gujaf-215	28	8	enugu	enugu	PROPN
gujaf-215	28	9	state	state	PROPN
gujaf-215	28	10	university	university	PROPN
gujaf-215	28	11	of	of	ADP
gujaf-215	28	12	science	science	NOUN
gujaf-215	28	13	and	and	CCONJ
gujaf-215	28	14	technology	technology	NOUN
gujaf-215	28	15	,	,	PUNCT
gujaf-215	28	16	enugu	enugu	PROPN
gujaf-215	28	17	state	state	PROPN
gujaf-215	28	18	.	.	PUNCT
gujaf-215	29	1	prof	prof	PROPN
gujaf-215	29	2	.	.	PROPN
gujaf-215	30	1	aminu	aminu	PROPN
gujaf-215	30	2	isah	isah	PROPN
gujaf-215	30	3	department	department	PROPN
gujaf-215	30	4	of	of	ADP
gujaf-215	30	5	accounting	accounting	PROPN
gujaf-215	30	6	,	,	PUNCT
gujaf-215	30	7	bayero	bayero	PROPN
gujaf-215	30	8	university	university	PROPN
gujaf-215	30	9	,	,	PUNCT
gujaf-215	30	10	kano	kano	PROPN
gujaf-215	30	11	,	,	PUNCT
gujaf-215	30	12	kano	kano	PROPN
gujaf-215	30	13	state	state	PROPN
gujaf-215	30	14	.	.	PUNCT
gujaf-215	31	1	prof	prof	PROPN
gujaf-215	31	2	.	.	PUNCT
gujaf-215	32	1	ahmadu	ahmadu	PROPN
gujaf-215	32	2	bello	bello	PROPN
gujaf-215	32	3	department	department	PROPN
gujaf-215	32	4	of	of	ADP
gujaf-215	32	5	accounting	accounting	NOUN
gujaf-215	32	6	,	,	PUNCT
gujaf-215	32	7	ahmadu	ahmadu	PROPN
gujaf-215	32	8	bello	bello	PROPN
gujaf-215	32	9	university	university	PROPN
gujaf-215	32	10	,	,	PUNCT
gujaf-215	32	11	zaria	zaria	PROPN
gujaf-215	32	12	.	.	PUNCT
gujaf-215	33	1	prof	prof	PROPN
gujaf-215	33	2	.	.	PUNCT
gujaf-215	34	1	musa	musa	PROPN
gujaf-215	34	2	yelwa	yelwa	PROPN
gujaf-215	34	3	abubakar	abubakar	PROPN
gujaf-215	34	4	department	department	PROPN
gujaf-215	34	5	of	of	ADP
gujaf-215	34	6	accounting	accounting	PROPN
gujaf-215	34	7	,	,	PUNCT
gujaf-215	34	8	usmanu	usmanu	PROPN
gujaf-215	34	9	danfodiyo	danfodiyo	PROPN
gujaf-215	34	10	university	university	PROPN
gujaf-215	34	11	,	,	PUNCT
gujaf-215	34	12	sokoto	sokoto	PROPN
gujaf-215	34	13	state	state	PROPN
gujaf-215	34	14	.	.	PUNCT
gujaf-215	35	1	prof	prof	PROPN
gujaf-215	35	2	.	.	PUNCT
gujaf-215	36	1	salisu	salisu	PROPN
gujaf-215	36	2	abubakar	abubakar	PROPN
gujaf-215	36	3	department	department	PROPN
gujaf-215	36	4	of	of	ADP
gujaf-215	36	5	accounting	accounting	NOUN
gujaf-215	36	6	,	,	PUNCT
gujaf-215	36	7	ahmadu	ahmadu	PROPN
gujaf-215	36	8	bello	bello	PROPN
gujaf-215	36	9	university	university	PROPN
gujaf-215	36	10	zaria	zaria	PROPN
gujaf-215	36	11	,	,	PUNCT
gujaf-215	36	12	kaduna	kaduna	PROPN
gujaf-215	36	13	state	state	PROPN
gujaf-215	36	14	.	.	PUNCT
gujaf-215	37	1	dr	dr	PROPN
gujaf-215	37	2	.	.	PROPN
gujaf-215	37	3	isaq	isaq	PROPN
gujaf-215	37	4	alhaji	alhaji	PROPN
gujaf-215	37	5	samaila	samaila	PROPN
gujaf-215	37	6	department	department	PROPN
gujaf-215	37	7	of	of	ADP
gujaf-215	37	8	accounting	accounting	PROPN
gujaf-215	37	9	,	,	PUNCT
gujaf-215	37	10	bayero	bayero	PROPN
gujaf-215	37	11	university	university	NOUN
gujaf-215	37	12	,	,	PUNCT
gujaf-215	37	13	kano	kano	PROPN
gujaf-215	37	14	state	state	PROPN
gujaf-215	37	15	.	.	PUNCT
gujaf-215	38	1	dr	dr	PROPN
gujaf-215	38	2	.	.	PROPN
gujaf-215	38	3	fatima	fatima	PROPN
gujaf-215	38	4	alfa	alfa	PROPN
gujaf-215	38	5	department	department	PROPN
gujaf-215	38	6	of	of	ADP
gujaf-215	38	7	accounting	accounting	PROPN
gujaf-215	38	8	,	,	PUNCT
gujaf-215	38	9	university	university	NOUN
gujaf-215	38	10	of	of	ADP
gujaf-215	38	11	maiduguri	maiduguri	PROPN
gujaf-215	38	12	,	,	PUNCT
gujaf-215	38	13	borno	borno	PROPN
gujaf-215	38	14	state	state	PROPN
gujaf-215	38	15	.	.	PUNCT
gujaf-215	39	1	gusau	gusau	PROPN
gujaf-215	39	2	journal	journal	PROPN
gujaf-215	39	3	of	of	ADP
gujaf-215	39	4	accounting	accounting	NOUN
gujaf-215	39	5	and	and	CCONJ
gujaf-215	39	6	finance	finance	NOUN
gujaf-215	39	7	,	,	PUNCT
gujaf-215	39	8	vol	vol	NOUN
gujaf-215	39	9	.	.	PROPN
gujaf-215	39	10	4	4	NUM
gujaf-215	39	11	,	,	PUNCT
gujaf-215	39	12	issue	issue	NOUN
gujaf-215	39	13	1	1	NUM
gujaf-215	39	14	,	,	PUNCT
gujaf-215	39	15	april	april	PROPN
gujaf-215	39	16	,	,	PUNCT
gujaf-215	39	17	2023	2023	NUM
gujaf-215	39	18	v	v	ADP
gujaf-215	39	19	dr	dr	PROPN
gujaf-215	39	20	.	.	PROPN
gujaf-215	39	21	sunusi	sunusi	PROPN
gujaf-215	39	22	sa'ad	sa'ad	PROPN
gujaf-215	39	23	ahmad	ahmad	PROPN
gujaf-215	39	24	department	department	PROPN
gujaf-215	39	25	of	of	ADP
gujaf-215	39	26	accounting	accounting	PROPN
gujaf-215	39	27	,	,	PUNCT
gujaf-215	39	28	federal	federal	ADJ
gujaf-215	39	29	university	university	NOUN
gujaf-215	39	30	dutse	dutse	NOUN
gujaf-215	39	31	,	,	PUNCT
gujaf-215	39	32	jigawa	jigawa	PROPN
gujaf-215	39	33	state	state	PROPN
gujaf-215	39	34	.	.	PUNCT
gujaf-215	40	1	dr	dr	PROPN
gujaf-215	40	2	.	.	PROPN
gujaf-215	40	3	nasiru	nasiru	PROPN
gujaf-215	40	4	a.	a.	PROPN
gujaf-215	40	5	ka’oje	ka’oje	PROPN
gujaf-215	40	6	department	department	PROPN
gujaf-215	40	7	of	of	ADP
gujaf-215	40	8	accounting	accounting	PROPN
gujaf-215	40	9	,	,	PUNCT
gujaf-215	40	10	usmanu	usmanu	PROPN
gujaf-215	40	11	danfodiyo	danfodiyo	PROPN
gujaf-215	40	12	university	university	PROPN
gujaf-215	40	13	sokoto	sokoto	PROPN
gujaf-215	40	14	state	state	PROPN
gujaf-215	40	15	.	.	PUNCT
gujaf-215	41	1	dr	dr	PROPN
gujaf-215	41	2	.	.	PROPN
gujaf-215	41	3	aminu	aminu	PROPN
gujaf-215	41	4	abdullahi	abdullahi	PROPN
gujaf-215	41	5	department	department	PROPN
gujaf-215	41	6	of	of	ADP
gujaf-215	41	7	accounting	accounting	PROPN
gujaf-215	41	8	,	,	PUNCT
gujaf-215	41	9	usmanu	usmanu	PROPN
gujaf-215	41	10	danfodiyo	danfodiyo	PROPN
gujaf-215	41	11	university	university	PROPN
gujaf-215	41	12	sokoto	sokoto	PROPN
gujaf-215	41	13	,	,	PUNCT
gujaf-215	41	14	state	state	PROPN
gujaf-215	41	15	.	.	PUNCT
gujaf-215	42	1	dr	dr	PROPN
gujaf-215	42	2	.	.	PROPN
gujaf-215	42	3	onipe	onipe	PROPN
gujaf-215	42	4	adebenege	adebenege	PROPN
gujaf-215	42	5	yahaya	yahaya	PROPN
gujaf-215	42	6	department	department	PROPN
gujaf-215	42	7	of	of	ADP
gujaf-215	42	8	accounting	accounting	PROPN
gujaf-215	42	9	,	,	PUNCT
gujaf-215	42	10	nigerian	nigerian	ADJ
gujaf-215	42	11	defence	defence	PROPN
gujaf-215	42	12	academy	academy	PROPN
gujaf-215	42	13	,	,	PUNCT
gujaf-215	42	14	kaduna	kaduna	PROPN
gujaf-215	42	15	state	state	PROPN
gujaf-215	42	16	.	.	PUNCT
gujaf-215	43	1	dr	dr	PROPN
gujaf-215	43	2	.	.	PROPN
gujaf-215	43	3	saidu	saidu	PROPN
gujaf-215	43	4	adamu	adamu	PROPN
gujaf-215	43	5	department	department	PROPN
gujaf-215	43	6	of	of	ADP
gujaf-215	43	7	accounting	accounting	PROPN
gujaf-215	43	8	,	,	PUNCT
gujaf-215	43	9	federal	federal	ADJ
gujaf-215	43	10	university	university	PROPN
gujaf-215	43	11	of	of	ADP
gujaf-215	43	12	kashere	kashere	PROPN
gujaf-215	43	13	,	,	PUNCT
gujaf-215	43	14	gombe	gombe	ADJ
gujaf-215	43	15	state	state	NOUN
gujaf-215	43	16	.	.	PUNCT
gujaf-215	44	1	dr	dr	PROPN
gujaf-215	44	2	.	.	PROPN
gujaf-215	44	3	nasiru	nasiru	PROPN
gujaf-215	44	4	yunusa	yunusa	PROPN
gujaf-215	44	5	department	department	PROPN
gujaf-215	44	6	of	of	ADP
gujaf-215	44	7	accounting	accounting	NOUN
gujaf-215	44	8	,	,	PUNCT
gujaf-215	44	9	ahmadu	ahmadu	PROPN
gujaf-215	44	10	bello	bello	PROPN
gujaf-215	44	11	university	university	PROPN
gujaf-215	44	12	zaria	zaria	PROPN
gujaf-215	44	13	.	.	PUNCT
gujaf-215	45	1	dr	dr	PROPN
gujaf-215	45	2	.	.	PROPN
gujaf-215	45	3	aisha	aisha	PROPN
gujaf-215	45	4	nuhu	nuhu	PROPN
gujaf-215	45	5	muhammad	muhammad	PROPN
gujaf-215	45	6	department	department	PROPN
gujaf-215	45	7	of	of	ADP
gujaf-215	45	8	accounting	accounting	PROPN
gujaf-215	45	9	,	,	PUNCT
gujaf-215	45	10	ahmadu	ahmadu	PROPN
gujaf-215	45	11	bello	bello	PROPN
gujaf-215	45	12	university	university	PROPN
gujaf-215	45	13	zaria	zaria	PROPN
gujaf-215	45	14	.	.	PUNCT
gujaf-215	46	1	dr	dr	PROPN
gujaf-215	46	2	.	.	PROPN
gujaf-215	46	3	lawal	lawal	PROPN
gujaf-215	46	4	muhammad	muhammad	PROPN
gujaf-215	46	5	department	department	PROPN
gujaf-215	46	6	of	of	ADP
gujaf-215	46	7	accounting	accounting	PROPN
gujaf-215	46	8	,	,	PUNCT
gujaf-215	46	9	ahmadu	ahmadu	PROPN
gujaf-215	46	10	bello	bello	PROPN
gujaf-215	46	11	university	university	PROPN
gujaf-215	46	12	zaria	zaria	PROPN
gujaf-215	46	13	.	.	PUNCT
gujaf-215	47	1	dr	dr	PROPN
gujaf-215	47	2	.	.	PROPN
gujaf-215	47	3	farouk	farouk	PROPN
gujaf-215	47	4	adeza	adeza	PROPN
gujaf-215	47	5	school	school	NOUN
gujaf-215	47	6	of	of	ADP
gujaf-215	47	7	business	business	NOUN
gujaf-215	47	8	and	and	CCONJ
gujaf-215	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-215	47	10	,	,	PUNCT
gujaf-215	47	11	american	american	PROPN
gujaf-215	47	12	university	university	PROPN
gujaf-215	47	13	of	of	ADP
gujaf-215	47	14	nigeria	nigeria	PROPN
gujaf-215	47	15	,	,	PUNCT
gujaf-215	47	16	yola	yola	PROPN
gujaf-215	47	17	.	.	PUNCT
gujaf-215	48	1	dr	dr	PROPN
gujaf-215	48	2	.	.	PROPN
gujaf-215	48	3	bashir	bashir	PROPN
gujaf-215	48	4	umar	umar	PROPN
gujaf-215	48	5	farouk	farouk	PROPN
gujaf-215	48	6	department	department	PROPN
gujaf-215	48	7	of	of	ADP
gujaf-215	48	8	economics	economic	NOUN
gujaf-215	48	9	,	,	PUNCT
gujaf-215	48	10	federal	federal	ADJ
gujaf-215	48	11	university	university	NOUN
gujaf-215	48	12	gusau	gusau	PROPN
gujaf-215	48	13	,	,	PUNCT
gujaf-215	48	14	zamfara	zamfara	PROPN
gujaf-215	48	15	state	state	PROPN
gujaf-215	48	16	.	.	PUNCT
gujaf-215	49	1	dr	dr	PROPN
gujaf-215	49	2	emmanuel	emmanuel	PROPN
gujaf-215	49	3	omokhuale	omokhuale	PROPN
gujaf-215	49	4	department	department	PROPN
gujaf-215	49	5	of	of	ADP
gujaf-215	49	6	mathematics	mathematics	PROPN
gujaf-215	49	7	,	,	PUNCT
gujaf-215	49	8	federal	federal	ADJ
gujaf-215	49	9	university	university	NOUN
gujaf-215	49	10	gusau	gusau	NOUN
gujaf-215	49	11	,	,	PUNCT
gujaf-215	49	12	zamfara	zamfara	PROPN
gujaf-215	49	13	.	.	PUNCT
gujaf-215	50	1	state	state	PROPN
gujaf-215	50	2	gusau	gusau	PROPN
gujaf-215	50	3	journal	journal	PROPN
gujaf-215	50	4	of	of	ADP
gujaf-215	50	5	accounting	accounting	NOUN
gujaf-215	50	6	and	and	CCONJ
gujaf-215	50	7	finance	finance	NOUN
gujaf-215	50	8	,	,	PUNCT
gujaf-215	50	9	vol	vol	NOUN
gujaf-215	50	10	.	.	PROPN
gujaf-215	50	11	4	4	NUM
gujaf-215	50	12	,	,	PUNCT
gujaf-215	50	13	issue	issue	NOUN
gujaf-215	50	14	1	1	NUM
gujaf-215	50	15	,	,	PUNCT
gujaf-215	50	16	april	april	PROPN
gujaf-215	50	17	,	,	PUNCT
gujaf-215	50	18	2023	2023	NUM
gujaf-215	50	19	vi	vi	NOUN
gujaf-215	50	20	advisory	advisory	NOUN
gujaf-215	50	21	board	board	NOUN
gujaf-215	50	22	members	member	NOUN
gujaf-215	50	23	prof	prof	PROPN
gujaf-215	50	24	.	.	PUNCT
gujaf-215	51	1	kabiru	kabiru	PROPN
gujaf-215	51	2	isah	isah	PROPN
gujaf-215	51	3	dandago	dandago	PROPN
gujaf-215	51	4	,	,	PUNCT
gujaf-215	51	5	bayero	bayero	PROPN
gujaf-215	51	6	university	university	PROPN
gujaf-215	51	7	kano	kano	PROPN
gujaf-215	51	8	,	,	PUNCT
gujaf-215	51	9	kano	kano	PROPN
gujaf-215	51	10	state	state	PROPN
gujaf-215	51	11	.	.	PUNCT
gujaf-215	52	1	prof	prof	PROPN
gujaf-215	52	2	a	a	DET
gujaf-215	52	3	m	m	NOUN
gujaf-215	52	4	bashir	bashir	NOUN
gujaf-215	52	5	,	,	PUNCT
gujaf-215	52	6	usmanu	usmanu	PROPN
gujaf-215	52	7	danfodiyo	danfodiyo	PROPN
gujaf-215	52	8	university	university	PROPN
gujaf-215	52	9	sokoto	sokoto	PROPN
gujaf-215	52	10	,	,	PUNCT
gujaf-215	52	11	sokoto	sokoto	PROPN
gujaf-215	52	12	state	state	PROPN
gujaf-215	52	13	.	.	PUNCT
gujaf-215	53	1	prof	prof	PROPN
gujaf-215	53	2	.	.	PUNCT
gujaf-215	54	1	muhammad	muhammad	PROPN
gujaf-215	54	2	tanko	tanko	PROPN
gujaf-215	54	3	,	,	PUNCT
gujaf-215	54	4	kaduna	kaduna	PROPN
gujaf-215	54	5	state	state	PROPN
gujaf-215	54	6	university	university	PROPN
gujaf-215	54	7	,	,	PUNCT
gujaf-215	54	8	kaduna	kaduna	PROPN
gujaf-215	54	9	.	.	PROPN
gujaf-215	54	10	prof	prof	PROPN
gujaf-215	54	11	.	.	PUNCT
gujaf-215	54	12	bayero	bayero	PROPN
gujaf-215	55	1	a	a	DET
gujaf-215	55	2	m	m	NOUN
gujaf-215	55	3	sabir	sabir	NOUN
gujaf-215	55	4	,	,	PUNCT
gujaf-215	55	5	usmanu	usmanu	PROPN
gujaf-215	55	6	danfodiyo	danfodiyo	PROPN
gujaf-215	55	7	university	university	PROPN
gujaf-215	55	8	sokoto	sokoto	PROPN
gujaf-215	55	9	,	,	PUNCT
gujaf-215	55	10	sokoto	sokoto	PROPN
gujaf-215	55	11	state	state	PROPN
gujaf-215	55	12	.	.	PUNCT
gujaf-215	56	1	prof	prof	PROPN
gujaf-215	56	2	.	.	PUNCT
gujaf-215	57	1	aliyu	aliyu	PROPN
gujaf-215	57	2	sulaiman	sulaiman	PROPN
gujaf-215	57	3	kantudu	kantudu	PROPN
gujaf-215	57	4	,	,	PUNCT
gujaf-215	57	5	bayero	bayero	PROPN
gujaf-215	57	6	university	university	PROPN
gujaf-215	57	7	kano	kano	PROPN
gujaf-215	57	8	,	,	PUNCT
gujaf-215	57	9	kano	kano	PROPN
gujaf-215	57	10	state	state	PROPN
gujaf-215	57	11	.	.	PUNCT
gujaf-215	58	1	editorial	editorial	PROPN
gujaf-215	58	2	secretary	secretary	PROPN
gujaf-215	58	3	usman	usman	PROPN
gujaf-215	58	4	muhammad	muhammad	PROPN
gujaf-215	58	5	adam	adam	PROPN
gujaf-215	58	6	department	department	PROPN
gujaf-215	58	7	of	of	ADP
gujaf-215	58	8	accounting	accounting	NOUN
gujaf-215	58	9	and	and	CCONJ
gujaf-215	58	10	finance	finance	NOUN
gujaf-215	58	11	,	,	PUNCT
gujaf-215	58	12	federal	federal	ADJ
gujaf-215	58	13	university	university	NOUN
gujaf-215	58	14	gusau	gusau	PROPN
gujaf-215	58	15	,	,	PUNCT
gujaf-215	58	16	zamfara	zamfara	PROPN
gujaf-215	58	17	state	state	PROPN
gujaf-215	58	18	.	.	PUNCT
gujaf-215	59	1	gusau	gusau	PROPN
gujaf-215	59	2	journal	journal	PROPN
gujaf-215	59	3	of	of	ADP
gujaf-215	59	4	accounting	accounting	NOUN
gujaf-215	59	5	and	and	CCONJ
gujaf-215	59	6	finance	finance	NOUN
gujaf-215	59	7	,	,	PUNCT
gujaf-215	59	8	vol	vol	NOUN
gujaf-215	59	9	.	.	PROPN
gujaf-215	59	10	4	4	NUM
gujaf-215	59	11	,	,	PUNCT
gujaf-215	59	12	issue	issue	NOUN
gujaf-215	59	13	1	1	NUM
gujaf-215	59	14	,	,	PUNCT
gujaf-215	59	15	april	april	PROPN
gujaf-215	59	16	,	,	PUNCT
gujaf-215	59	17	2023	2023	NUM
gujaf-215	59	18	vii	vii	PROPN
gujaf-215	59	19	call	call	NOUN
gujaf-215	59	20	for	for	ADP
gujaf-215	59	21	papers	paper	NOUN
gujaf-215	59	22	the	the	DET
gujaf-215	59	23	editorial	editorial	ADJ
gujaf-215	59	24	board	board	NOUN
gujaf-215	59	25	of	of	ADP
gujaf-215	59	26	gusau	gusau	PROPN
gujaf-215	59	27	journal	journal	PROPN
gujaf-215	59	28	of	of	ADP
gujaf-215	59	29	accounting	accounting	NOUN
gujaf-215	59	30	and	and	CCONJ
gujaf-215	59	31	finance	finance	NOUN
gujaf-215	59	32	(	(	PUNCT
gujaf-215	59	33	gujaf	gujaf	NOUN
gujaf-215	59	34	)	)	PUNCT
gujaf-215	59	35	is	be	AUX
gujaf-215	59	36	hereby	hereby	ADV
gujaf-215	59	37	inviting	invite	VERB
gujaf-215	59	38	authors	author	NOUN
gujaf-215	59	39	to	to	PART
gujaf-215	59	40	submit	submit	VERB
gujaf-215	59	41	their	their	PRON
gujaf-215	59	42	unpublished	unpublished	ADJ
gujaf-215	59	43	manuscript	manuscript	NOUN
gujaf-215	59	44	for	for	ADP
gujaf-215	59	45	publication	publication	NOUN
gujaf-215	59	46	.	.	PUNCT
gujaf-215	60	1	the	the	DET
gujaf-215	60	2	journal	journal	NOUN
gujaf-215	60	3	is	be	AUX
gujaf-215	60	4	published	publish	VERB
gujaf-215	60	5	in	in	ADP
gujaf-215	60	6	two	two	NUM
gujaf-215	60	7	issues	issue	NOUN
gujaf-215	60	8	of	of	ADP
gujaf-215	60	9	april	april	PROPN
gujaf-215	60	10	and	and	CCONJ
gujaf-215	60	11	october	october	PROPN
gujaf-215	60	12	annually	annually	ADV
gujaf-215	60	13	.	.	PUNCT
gujaf-215	61	1	gujaf	gujaf	NOUN
gujaf-215	61	2	is	be	AUX
gujaf-215	61	3	a	a	DET
gujaf-215	61	4	double	double	ADJ
gujaf-215	61	5	-	-	PUNCT
gujaf-215	61	6	blind	blind	ADJ
gujaf-215	61	7	peer	peer	NOUN
gujaf-215	61	8	reviewed	review	VERB
gujaf-215	61	9	journal	journal	NOUN
gujaf-215	61	10	published	publish	VERB
gujaf-215	61	11	by	by	ADP
gujaf-215	61	12	the	the	DET
gujaf-215	61	13	department	department	NOUN
gujaf-215	61	14	of	of	ADP
gujaf-215	61	15	accounting	accounting	NOUN
gujaf-215	61	16	and	and	CCONJ
gujaf-215	61	17	finance	finance	NOUN
gujaf-215	61	18	,	,	PUNCT
gujaf-215	61	19	faculty	faculty	NOUN
gujaf-215	61	20	of	of	ADP
gujaf-215	61	21	management	management	NOUN
gujaf-215	61	22	and	and	CCONJ
gujaf-215	61	23	social	social	ADJ
gujaf-215	61	24	sciences	science	NOUN
gujaf-215	61	25	,	,	PUNCT
gujaf-215	61	26	federal	federal	ADJ
gujaf-215	61	27	university	university	NOUN
gujaf-215	61	28	gusau	gusau	NOUN
gujaf-215	61	29	,	,	PUNCT
gujaf-215	61	30	zamfara	zamfara	PROPN
gujaf-215	61	31	state	state	PROPN
gujaf-215	61	32	nigeria	nigeria	PROPN
gujaf-215	61	33	the	the	DET
gujaf-215	61	34	journal	journal	PROPN
gujaf-215	61	35	accepts	accept	VERB
gujaf-215	61	36	papers	paper	NOUN
gujaf-215	61	37	in	in	ADP
gujaf-215	61	38	all	all	DET
gujaf-215	61	39	areas	area	NOUN
gujaf-215	61	40	of	of	ADP
gujaf-215	61	41	accounting	accounting	NOUN
gujaf-215	61	42	and	and	CCONJ
gujaf-215	61	43	finance	finance	NOUN
gujaf-215	61	44	for	for	ADP
gujaf-215	61	45	publication	publication	NOUN
gujaf-215	61	46	which	which	PRON
gujaf-215	61	47	include	include	VERB
gujaf-215	61	48	:	:	PUNCT
gujaf-215	61	49	accounting	accounting	NOUN
gujaf-215	61	50	standards	standard	NOUN
gujaf-215	61	51	,	,	PUNCT
gujaf-215	61	52	accounting	account	VERB
gujaf-215	61	53	information	information	NOUN
gujaf-215	61	54	system	system	NOUN
gujaf-215	61	55	,	,	PUNCT
gujaf-215	61	56	financial	financial	ADJ
gujaf-215	61	57	reporting	reporting	NOUN
gujaf-215	61	58	,	,	PUNCT
gujaf-215	61	59	earnings	earning	NOUN
gujaf-215	61	60	management	management	NOUN
gujaf-215	61	61	,	,	PUNCT
gujaf-215	61	62	,	,	PUNCT
gujaf-215	61	63	auditing	auditing	NOUN
gujaf-215	61	64	and	and	CCONJ
gujaf-215	61	65	investigation	investigation	NOUN
gujaf-215	61	66	,	,	PUNCT
gujaf-215	61	67	auditing	auditing	NOUN
gujaf-215	61	68	and	and	CCONJ
gujaf-215	61	69	standards	standard	NOUN
gujaf-215	61	70	,	,	PUNCT
gujaf-215	61	71	public	public	ADJ
gujaf-215	61	72	sector	sector	NOUN
gujaf-215	61	73	accounting	accounting	NOUN
gujaf-215	61	74	and	and	CCONJ
gujaf-215	61	75	auditing	auditing	NOUN
gujaf-215	61	76	,	,	PUNCT
gujaf-215	61	77	taxation	taxation	NOUN
gujaf-215	61	78	and	and	CCONJ
gujaf-215	61	79	revenue	revenue	NOUN
gujaf-215	61	80	administration	administration	NOUN
gujaf-215	61	81	,	,	PUNCT
gujaf-215	61	82	corporate	corporate	ADJ
gujaf-215	61	83	governance	governance	NOUN
gujaf-215	61	84	issues	issue	NOUN
gujaf-215	61	85	,	,	PUNCT
gujaf-215	61	86	corporate	corporate	ADJ
gujaf-215	61	87	social	social	ADJ
gujaf-215	61	88	responsibility	responsibility	NOUN
gujaf-215	61	89	,	,	PUNCT
gujaf-215	61	90	sustainability	sustainability	NOUN
gujaf-215	61	91	and	and	CCONJ
gujaf-215	61	92	environmental	environmental	ADJ
gujaf-215	61	93	reporting	reporting	NOUN
gujaf-215	61	94	issue	issue	NOUN
gujaf-215	61	95	,	,	PUNCT
gujaf-215	61	96	information	information	NOUN
gujaf-215	61	97	and	and	CCONJ
gujaf-215	61	98	communication	communication	NOUN
gujaf-215	61	99	technology	technology	NOUN
gujaf-215	61	100	issues	issue	NOUN
gujaf-215	61	101	,	,	PUNCT
gujaf-215	61	102	bankruptcy	bankruptcy	NOUN
gujaf-215	61	103	prediction	prediction	NOUN
gujaf-215	61	104	,	,	PUNCT
gujaf-215	61	105	corporate	corporate	ADJ
gujaf-215	61	106	finance	finance	NOUN
gujaf-215	61	107	,	,	PUNCT
gujaf-215	61	108	personal	personal	ADJ
gujaf-215	61	109	finance	finance	NOUN
gujaf-215	61	110	,	,	PUNCT
gujaf-215	61	111	merger	merger	NOUN
gujaf-215	61	112	and	and	CCONJ
gujaf-215	61	113	acquisitions	acquisition	NOUN
gujaf-215	61	114	,	,	PUNCT
gujaf-215	61	115	capital	capital	NOUN
gujaf-215	61	116	structure	structure	NOUN
gujaf-215	61	117	,	,	PUNCT
gujaf-215	61	118	working	work	VERB
gujaf-215	61	119	capital	capital	NOUN
gujaf-215	61	120	management	management	NOUN
gujaf-215	61	121	,	,	PUNCT
gujaf-215	61	122	enterprises	enterprise	NOUN
gujaf-215	61	123	risk	risk	NOUN
gujaf-215	61	124	management	management	NOUN
gujaf-215	61	125	,	,	PUNCT
gujaf-215	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-215	61	127	,	,	PUNCT
gujaf-215	61	128	international	international	ADJ
gujaf-215	61	129	business	business	NOUN
gujaf-215	61	130	accounting	accounting	NOUN
gujaf-215	61	131	and	and	CCONJ
gujaf-215	61	132	finance	finance	NOUN
gujaf-215	61	133	,	,	PUNCT
gujaf-215	61	134	banking	banking	NOUN
gujaf-215	61	135	crises	crisis	NOUN
gujaf-215	61	136	,	,	PUNCT
gujaf-215	61	137	bank	bank	NOUN
gujaf-215	61	138	’s	’s	PART
gujaf-215	61	139	profitability	profitability	NOUN
gujaf-215	61	140	,	,	PUNCT
gujaf-215	61	141	risk	risk	NOUN
gujaf-215	61	142	and	and	CCONJ
gujaf-215	61	143	insurance	insurance	NOUN
gujaf-215	61	144	issue	issue	NOUN
gujaf-215	61	145	,	,	PUNCT
gujaf-215	61	146	islamic	islamic	ADJ
gujaf-215	61	147	finance	finance	NOUN
gujaf-215	61	148	,	,	PUNCT
gujaf-215	61	149	conventional	conventional	ADJ
gujaf-215	61	150	and	and	CCONJ
gujaf-215	61	151	islamic	islamic	ADJ
gujaf-215	61	152	banks	bank	NOUN
gujaf-215	61	153	and	and	CCONJ
gujaf-215	61	154	so	so	ADV
gujaf-215	61	155	forth	forth	ADV
gujaf-215	61	156	.	.	PUNCT
gujaf-215	62	1	guidelines	guideline	NOUN
gujaf-215	62	2	for	for	ADP
gujaf-215	62	3	submission	submission	NOUN
gujaf-215	62	4	and	and	CCONJ
gujaf-215	62	5	manuscript	manuscript	NOUN
gujaf-215	62	6	format	format	VERB
gujaf-215	62	7	the	the	DET
gujaf-215	62	8	submission	submission	NOUN
gujaf-215	62	9	language	language	NOUN
gujaf-215	62	10	is	be	AUX
gujaf-215	62	11	english	english	PROPN
gujaf-215	62	12	and	and	CCONJ
gujaf-215	62	13	must	must	AUX
gujaf-215	62	14	be	be	AUX
gujaf-215	62	15	a	a	DET
gujaf-215	62	16	well	well	ADV
gujaf-215	62	17	-	-	PUNCT
gujaf-215	62	18	researched	research	VERB
gujaf-215	62	19	original	original	ADJ
gujaf-215	62	20	manuscript	manuscript	NOUN
gujaf-215	62	21	that	that	PRON
gujaf-215	62	22	has	have	AUX
gujaf-215	62	23	not	not	PART
gujaf-215	62	24	previously	previously	ADV
gujaf-215	62	25	been	be	AUX
gujaf-215	62	26	submitted	submit	VERB
gujaf-215	62	27	elsewhere	elsewhere	ADV
gujaf-215	62	28	for	for	ADP
gujaf-215	62	29	publication	publication	NOUN
gujaf-215	62	30	.	.	PUNCT
gujaf-215	63	1	the	the	DET
gujaf-215	63	2	paper	paper	NOUN
gujaf-215	63	3	should	should	AUX
gujaf-215	63	4	not	not	PART
gujaf-215	63	5	exceed	exceed	VERB
gujaf-215	63	6	more	more	ADJ
gujaf-215	63	7	than	than	ADP
gujaf-215	63	8	15	15	NUM
gujaf-215	63	9	pages	page	NOUN
gujaf-215	63	10	on	on	ADP
gujaf-215	63	11	a4	a4	NOUN
gujaf-215	63	12	type	type	NOUN
gujaf-215	63	13	paper	paper	NOUN
gujaf-215	63	14	in	in	ADP
gujaf-215	63	15	ms	ms	ADJ
gujaf-215	63	16	-	-	PUNCT
gujaf-215	63	17	word	word	NOUN
gujaf-215	63	18	format	format	NOUN
gujaf-215	63	19	,	,	PUNCT
gujaf-215	63	20	1.5	1.5	NUM
gujaf-215	63	21	-	-	PUNCT
gujaf-215	63	22	line	line	NOUN
gujaf-215	63	23	spacing	spacing	NOUN
gujaf-215	63	24	,	,	PUNCT
gujaf-215	63	25	12	12	NUM
gujaf-215	63	26	font	font	NOUN
gujaf-215	63	27	size	size	NOUN
gujaf-215	63	28	in	in	ADP
gujaf-215	63	29	times	time	NOUN
gujaf-215	63	30	new	new	ADJ
gujaf-215	63	31	roman	roman	NOUN
gujaf-215	63	32	.	.	PUNCT
gujaf-215	64	1	manuscript	manuscript	NOUN
gujaf-215	64	2	should	should	AUX
gujaf-215	64	3	be	be	AUX
gujaf-215	64	4	tested	test	VERB
gujaf-215	64	5	for	for	ADP
gujaf-215	64	6	plagiarism	plagiarism	NOUN
gujaf-215	64	7	before	before	ADP
gujaf-215	64	8	submission	submission	NOUN
gujaf-215	64	9	,	,	PUNCT
gujaf-215	64	10	as	as	SCONJ
gujaf-215	64	11	the	the	DET
gujaf-215	64	12	maximum	maximum	ADJ
gujaf-215	64	13	similarity	similarity	NOUN
gujaf-215	64	14	index	index	NOUN
gujaf-215	64	15	acceptable	acceptable	ADJ
gujaf-215	64	16	by	by	ADP
gujaf-215	64	17	gujaf	gujaf	NOUN
gujaf-215	64	18	is	be	AUX
gujaf-215	64	19	25	25	NUM
gujaf-215	64	20	percent	percent	NOUN
gujaf-215	64	21	.	.	PUNCT
gujaf-215	65	1	furthermore	furthermore	ADV
gujaf-215	65	2	,	,	PUNCT
gujaf-215	65	3	the	the	DET
gujaf-215	65	4	length	length	NOUN
gujaf-215	65	5	of	of	ADP
gujaf-215	65	6	a	a	DET
gujaf-215	65	7	complete	complete	ADJ
gujaf-215	65	8	article	article	NOUN
gujaf-215	65	9	should	should	AUX
gujaf-215	65	10	not	not	PART
gujaf-215	65	11	exceed	exceed	VERB
gujaf-215	65	12	5000	5000	NUM
gujaf-215	65	13	words	word	NOUN
gujaf-215	65	14	including	include	VERB
gujaf-215	65	15	an	an	DET
gujaf-215	65	16	abstract	abstract	NOUN
gujaf-215	65	17	of	of	ADP
gujaf-215	65	18	not	not	PART
gujaf-215	65	19	more	more	ADJ
gujaf-215	65	20	than	than	ADP
gujaf-215	65	21	250	250	NUM
gujaf-215	65	22	words	word	NOUN
gujaf-215	65	23	with	with	ADP
gujaf-215	65	24	a	a	DET
gujaf-215	65	25	minimum	minimum	NOUN
gujaf-215	65	26	of	of	ADP
gujaf-215	65	27	four	four	NUM
gujaf-215	65	28	key	key	ADJ
gujaf-215	65	29	words	word	NOUN
gujaf-215	65	30	immediately	immediately	ADV
gujaf-215	65	31	after	after	ADP
gujaf-215	65	32	the	the	DET
gujaf-215	65	33	abstract	abstract	NOUN
gujaf-215	65	34	.	.	PUNCT
gujaf-215	66	1	all	all	DET
gujaf-215	66	2	references	reference	NOUN
gujaf-215	66	3	including	include	VERB
gujaf-215	66	4	in	in	ADP
gujaf-215	66	5	text	text	NOUN
gujaf-215	66	6	citation	citation	NOUN
gujaf-215	66	7	and	and	CCONJ
gujaf-215	66	8	reference	reference	NOUN
gujaf-215	66	9	list	list	NOUN
gujaf-215	66	10	,	,	PUNCT
gujaf-215	66	11	tables	table	NOUN
gujaf-215	66	12	and	and	CCONJ
gujaf-215	66	13	figures	figure	NOUN
gujaf-215	66	14	should	should	AUX
gujaf-215	66	15	be	be	AUX
gujaf-215	66	16	in	in	ADP
gujaf-215	66	17	line	line	NOUN
gujaf-215	66	18	with	with	ADP
gujaf-215	66	19	apa	apa	PROPN
gujaf-215	66	20	7th	7th	PROPN
gujaf-215	66	21	edition	edition	NOUN
gujaf-215	66	22	publication	publication	NOUN
gujaf-215	66	23	manual	manual	NOUN
gujaf-215	66	24	.	.	PUNCT
gujaf-215	67	1	finally	finally	ADV
gujaf-215	67	2	,	,	PUNCT
gujaf-215	67	3	manuscript	manuscript	NOUN
gujaf-215	67	4	should	should	AUX
gujaf-215	67	5	be	be	AUX
gujaf-215	67	6	send	send	VERB
gujaf-215	67	7	to	to	ADP
gujaf-215	67	8	our	our	PRON
gujaf-215	67	9	email	email	NOUN
gujaf-215	67	10	address	address	NOUN
gujaf-215	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-215	67	12	and	and	CCONJ
gujaf-215	67	13	a	a	DET
gujaf-215	67	14	copy	copy	NOUN
gujaf-215	67	15	to	to	ADP
gujaf-215	67	16	our	our	PRON
gujaf-215	67	17	website	website	NOUN
gujaf-215	67	18	on	on	ADP
gujaf-215	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-215	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-215	67	21	gusau	gusau	ADJ
gujaf-215	67	22	journal	journal	NOUN
gujaf-215	67	23	of	of	ADP
gujaf-215	67	24	accounting	accounting	NOUN
gujaf-215	67	25	and	and	CCONJ
gujaf-215	67	26	finance	finance	NOUN
gujaf-215	67	27	,	,	PUNCT
gujaf-215	67	28	vol	vol	NOUN
gujaf-215	67	29	.	.	PROPN
gujaf-215	67	30	4	4	NUM
gujaf-215	67	31	,	,	PUNCT
gujaf-215	67	32	issue	issue	NOUN
gujaf-215	67	33	1	1	NUM
gujaf-215	67	34	,	,	PUNCT
gujaf-215	67	35	april	april	PROPN
gujaf-215	67	36	,	,	PUNCT
gujaf-215	67	37	2023	2023	NUM
gujaf-215	67	38	viii	viii	ADJ
gujaf-215	67	39	publication	publication	NOUN
gujaf-215	67	40	procedure	procedure	NOUN
gujaf-215	67	41	after	after	ADP
gujaf-215	67	42	receiving	receive	VERB
gujaf-215	67	43	a	a	DET
gujaf-215	67	44	manuscript	manuscript	NOUN
gujaf-215	67	45	that	that	PRON
gujaf-215	67	46	is	be	AUX
gujaf-215	67	47	within	within	ADP
gujaf-215	67	48	the	the	DET
gujaf-215	67	49	similarity	similarity	NOUN
gujaf-215	67	50	index	index	NOUN
gujaf-215	67	51	threshold	threshold	NOUN
gujaf-215	67	52	,	,	PUNCT
gujaf-215	67	53	a	a	DET
gujaf-215	67	54	confirmation	confirmation	NOUN
gujaf-215	67	55	email	email	NOUN
gujaf-215	67	56	will	will	AUX
gujaf-215	67	57	be	be	AUX
gujaf-215	67	58	send	send	VERB
gujaf-215	67	59	together	together	ADV
gujaf-215	67	60	with	with	ADP
gujaf-215	67	61	a	a	DET
gujaf-215	67	62	request	request	NOUN
gujaf-215	67	63	to	to	PART
gujaf-215	67	64	pay	pay	VERB
gujaf-215	67	65	a	a	DET
gujaf-215	67	66	review	review	NOUN
gujaf-215	67	67	proceeding	proceeding	NOUN
gujaf-215	67	68	fee	fee	NOUN
gujaf-215	67	69	.	.	PUNCT
gujaf-215	68	1	at	at	ADP
gujaf-215	68	2	this	this	DET
gujaf-215	68	3	point	point	NOUN
gujaf-215	68	4	,	,	PUNCT
gujaf-215	68	5	the	the	DET
gujaf-215	68	6	editorial	editorial	ADJ
gujaf-215	68	7	board	board	NOUN
gujaf-215	68	8	will	will	AUX
gujaf-215	68	9	take	take	VERB
gujaf-215	68	10	a	a	DET
gujaf-215	68	11	decision	decision	NOUN
gujaf-215	68	12	on	on	ADP
gujaf-215	68	13	accepting	accept	VERB
gujaf-215	68	14	,	,	PUNCT
gujaf-215	68	15	rejecting	reject	VERB
gujaf-215	68	16	or	or	CCONJ
gujaf-215	68	17	making	make	VERB
gujaf-215	68	18	a	a	DET
gujaf-215	68	19	resubmission	resubmission	NOUN
gujaf-215	68	20	of	of	ADP
gujaf-215	68	21	the	the	DET
gujaf-215	68	22	manuscript	manuscript	NOUN
gujaf-215	68	23	based	base	VERB
gujaf-215	68	24	on	on	ADP
gujaf-215	68	25	the	the	DET
gujaf-215	68	26	outcome	outcome	NOUN
gujaf-215	68	27	of	of	ADP
gujaf-215	68	28	the	the	DET
gujaf-215	68	29	double	double	ADJ
gujaf-215	68	30	-	-	PUNCT
gujaf-215	68	31	blind	blind	ADJ
gujaf-215	68	32	peer	peer	NOUN
gujaf-215	68	33	review	review	NOUN
gujaf-215	68	34	.	.	PUNCT
gujaf-215	69	1	those	those	DET
gujaf-215	69	2	authors	author	NOUN
gujaf-215	69	3	whose	whose	DET
gujaf-215	69	4	manuscript	manuscript	NOUN
gujaf-215	69	5	were	be	AUX
gujaf-215	69	6	accepted	accept	VERB
gujaf-215	69	7	for	for	ADP
gujaf-215	69	8	publication	publication	NOUN
gujaf-215	69	9	will	will	AUX
gujaf-215	69	10	be	be	AUX
gujaf-215	69	11	asked	ask	VERB
gujaf-215	69	12	to	to	PART
gujaf-215	69	13	pay	pay	VERB
gujaf-215	69	14	a	a	DET
gujaf-215	69	15	publication	publication	NOUN
gujaf-215	69	16	fee	fee	NOUN
gujaf-215	69	17	,	,	PUNCT
gujaf-215	69	18	after	after	ADP
gujaf-215	69	19	effecting	effect	VERB
gujaf-215	69	20	all	all	DET
gujaf-215	69	21	suggested	suggest	VERB
gujaf-215	69	22	corrections	correction	NOUN
gujaf-215	69	23	and	and	CCONJ
gujaf-215	69	24	changes	change	NOUN
gujaf-215	69	25	made	make	VERB
gujaf-215	69	26	on	on	ADP
gujaf-215	69	27	the	the	DET
gujaf-215	69	28	manuscript	manuscript	NOUN
gujaf-215	69	29	.	.	PUNCT
gujaf-215	70	1	all	all	DET
gujaf-215	70	2	corrected	correct	VERB
gujaf-215	70	3	papers	paper	NOUN
gujaf-215	70	4	returned	return	VERB
gujaf-215	70	5	within	within	ADP
gujaf-215	70	6	the	the	DET
gujaf-215	70	7	specified	specify	VERB
gujaf-215	70	8	time	time	NOUN
gujaf-215	70	9	frame	frame	NOUN
gujaf-215	70	10	will	will	AUX
gujaf-215	70	11	be	be	AUX
gujaf-215	70	12	published	publish	VERB
gujaf-215	70	13	in	in	ADP
gujaf-215	70	14	that	that	DET
gujaf-215	70	15	issue	issue	NOUN
gujaf-215	70	16	.	.	PUNCT
gujaf-215	71	1	payment	payment	NOUN
gujaf-215	71	2	details	detail	NOUN
gujaf-215	71	3	bank	bank	NOUN
gujaf-215	71	4	:	:	PUNCT
gujaf-215	71	5	fcmb	fcmb	PROPN
gujaf-215	71	6	account	account	PROPN
gujaf-215	71	7	number	number	NOUN
gujaf-215	71	8	:	:	PUNCT
gujaf-215	71	9	7278465011	7278465011	NUM
gujaf-215	71	10	account	account	NOUN
gujaf-215	71	11	name	name	NOUN
gujaf-215	71	12	:	:	PUNCT
gujaf-215	71	13	gusau	gusau	PROPN
gujaf-215	71	14	journal	journal	NOUN
gujaf-215	71	15	of	of	ADP
gujaf-215	71	16	accounting	accounting	NOUN
gujaf-215	71	17	and	and	CCONJ
gujaf-215	71	18	finance	finance	NOUN
gujaf-215	71	19	for	for	ADP
gujaf-215	71	20	inquiry	inquiry	NOUN
gujaf-215	71	21	the	the	DET
gujaf-215	71	22	head	head	NOUN
gujaf-215	71	23	,	,	PUNCT
gujaf-215	71	24	department	department	NOUN
gujaf-215	71	25	of	of	ADP
gujaf-215	71	26	accounting	accounting	NOUN
gujaf-215	71	27	and	and	CCONJ
gujaf-215	71	28	finance	finance	NOUN
gujaf-215	71	29	,	,	PUNCT
gujaf-215	71	30	federal	federal	ADJ
gujaf-215	71	31	university	university	NOUN
gujaf-215	71	32	gusau	gusau	PROPN
gujaf-215	71	33	,	,	PUNCT
gujaf-215	71	34	zamfara	zamfara	PROPN
gujaf-215	71	35	state	state	PROPN
gujaf-215	71	36	.	.	PUNCT
gujaf-215	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-215	73	1	+2348069393824	+2348069393824	PRON
gujaf-215	73	2	for	for	ADP
gujaf-215	73	3	more	more	ADJ
gujaf-215	73	4	information	information	NOUN
gujaf-215	73	5	,	,	PUNCT
gujaf-215	73	6	contact	contact	VERB
gujaf-215	73	7	the	the	DET
gujaf-215	73	8	editor	editor	NOUN
gujaf-215	73	9	-	-	PUNCT
gujaf-215	73	10	in	in	ADP
gujaf-215	73	11	-	-	PUNCT
gujaf-215	73	12	chief	chief	NOUN
gujaf-215	73	13	on	on	ADP
gujaf-215	73	14	+2348067766435	+2348067766435	NUM
gujaf-215	73	15	the	the	DET
gujaf-215	73	16	associate	associate	ADJ
gujaf-215	73	17	editor	editor	NOUN
gujaf-215	73	18	on	on	ADP
gujaf-215	73	19	+2348036057525	+2348036057525	NUM
gujaf-215	73	20	or	or	CCONJ
gujaf-215	73	21	visit	visit	VERB
gujaf-215	73	22	our	our	PRON
gujaf-215	73	23	website	website	NOUN
gujaf-215	73	24	on	on	ADP
gujaf-215	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-215	73	26	or	or	CCONJ
gujaf-215	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-215	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-215	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-215	73	30	gusau	gusau	ADJ
gujaf-215	73	31	journal	journal	NOUN
gujaf-215	73	32	of	of	ADP
gujaf-215	73	33	accounting	accounting	NOUN
gujaf-215	73	34	and	and	CCONJ
gujaf-215	73	35	finance	finance	NOUN
gujaf-215	73	36	,	,	PUNCT
gujaf-215	73	37	vol	vol	NOUN
gujaf-215	73	38	.	.	PROPN
gujaf-215	73	39	4	4	NUM
gujaf-215	73	40	,	,	PUNCT
gujaf-215	73	41	issue	issue	NOUN
gujaf-215	73	42	1	1	NUM
gujaf-215	73	43	,	,	PUNCT
gujaf-215	73	44	april	april	PROPN
gujaf-215	73	45	,	,	PUNCT
gujaf-215	73	46	2023	2023	NUM
gujaf-215	73	47	ix	ix	ADP
gujaf-215	73	48	contents	content	NOUN
gujaf-215	73	49	board	board	NOUN
gujaf-215	73	50	characteristics	characteristic	NOUN
gujaf-215	73	51	and	and	CCONJ
gujaf-215	73	52	earnings	earning	NOUN
gujaf-215	73	53	management	management	NOUN
gujaf-215	73	54	of	of	ADP
gujaf-215	73	55	listed	list	VERB
gujaf-215	73	56	consumer	consumer	NOUN
gujaf-215	73	57	goods	good	NOUN
gujaf-215	73	58	firms	firm	NOUN
gujaf-215	73	59	in	in	ADP
gujaf-215	73	60	nigeria	nigeria	PROPN
gujaf-215	73	61	benjamin	benjamin	PROPN
gujaf-215	73	62	gwabin	gwabin	PROPN
gujaf-215	73	63	joseph	joseph	PROPN
gujaf-215	73	64	,	,	PUNCT
gujaf-215	73	65	murtala	murtala	PROPN
gujaf-215	73	66	abdullahi	abdullahi	PROPN
gujaf-215	73	67	phd	phd	PROPN
gujaf-215	73	68	,	,	PUNCT
gujaf-215	73	69	benjamin	benjamin	PROPN
gujaf-215	73	70	kumai	kumai	PROPN
gujaf-215	73	71	gugong	gugong	PROPN
gujaf-215	73	72	phd	phd	PROPN
gujaf-215	73	73	1	1	NUM
gujaf-215	73	74	dividend	dividend	NOUN
gujaf-215	73	75	policy	policy	NOUN
gujaf-215	73	76	and	and	CCONJ
gujaf-215	73	77	value	value	NOUN
gujaf-215	73	78	of	of	ADP
gujaf-215	73	79	listed	list	VERB
gujaf-215	73	80	non	non	ADJ
gujaf-215	73	81	-	-	ADJ
gujaf-215	73	82	financial	financial	ADJ
gujaf-215	73	83	companies	company	NOUN
gujaf-215	73	84	in	in	ADP
gujaf-215	73	85	nigeria	nigeria	PROPN
gujaf-215	73	86	:	:	PUNCT
gujaf-215	73	87	the	the	DET
gujaf-215	73	88	moderating	moderate	VERB
gujaf-215	73	89	effect	effect	NOUN
gujaf-215	73	90	of	of	ADP
gujaf-215	73	91	investment	investment	NOUN
gujaf-215	73	92	opportunity	opportunity	NOUN
gujaf-215	73	93	abubakar	abubakar	PROPN
gujaf-215	73	94	umar	umar	PROPN
gujaf-215	73	95	18	18	NUM
gujaf-215	73	96	trialability	trialability	NOUN
gujaf-215	73	97	and	and	CCONJ
gujaf-215	73	98	observability	observability	NOUN
gujaf-215	73	99	of	of	ADP
gujaf-215	73	100	accrual	accrual	ADJ
gujaf-215	73	101	basis	basis	NOUN
gujaf-215	73	102	international	international	ADJ
gujaf-215	73	103	public	public	ADJ
gujaf-215	73	104	sector	sector	NOUN
gujaf-215	73	105	accounting	accounting	NOUN
gujaf-215	73	106	standards	standard	NOUN
gujaf-215	73	107	implementation	implementation	NOUN
gujaf-215	73	108	in	in	ADP
gujaf-215	73	109	nigeria	nigeria	PROPN
gujaf-215	73	110	aliyu	aliyu	PROPN
gujaf-215	73	111	abdullahi	abdullahi	PROPN
gujaf-215	73	112	ahmed	ahmed	PROPN
gujaf-215	73	113	phd	phd	PROPN
gujaf-215	73	114	,	,	PUNCT
gujaf-215	73	115	zakari	zakari	PROPN
gujaf-215	73	116	usman	usman	PROPN
gujaf-215	73	117	35	35	NUM
gujaf-215	73	118	liquidity	liquidity	NOUN
gujaf-215	73	119	risk	risk	NOUN
gujaf-215	73	120	and	and	CCONJ
gujaf-215	73	121	performance	performance	NOUN
gujaf-215	73	122	of	of	ADP
gujaf-215	73	123	non	non	ADJ
gujaf-215	73	124	-	-	ADJ
gujaf-215	73	125	financial	financial	ADJ
gujaf-215	73	126	firms	firm	NOUN
gujaf-215	73	127	listed	list	VERB
gujaf-215	73	128	on	on	ADP
gujaf-215	73	129	the	the	DET
gujaf-215	73	130	nigerian	nigerian	ADJ
gujaf-215	73	131	stockexchange	stockexchange	NOUN
gujaf-215	73	132	muhammed	muhamme	VERB
gujaf-215	73	133	alhaji	alhaji	PROPN
gujaf-215	73	134	abubakar	abubakar	PROPN
gujaf-215	73	135	,	,	PUNCT
gujaf-215	73	136	nurnaddia	nurnaddia	PROPN
gujaf-215	73	137	binti	binti	PROPN
gujaf-215	73	138	nordin	nordin	PROPN
gujaf-215	73	139	phd	phd	PROPN
gujaf-215	73	140	,	,	PUNCT
gujaf-215	73	141	abubakar	abubakar	PROPN
gujaf-215	73	142	hamisu	hamisu	PROPN
gujaf-215	73	143	umar	umar	PROPN
gujaf-215	73	144	54	54	NUM
gujaf-215	73	145	board	board	NOUN
gujaf-215	73	146	diversity	diversity	NOUN
gujaf-215	73	147	,	,	PUNCT
gujaf-215	73	148	political	political	ADJ
gujaf-215	73	149	connections	connection	NOUN
gujaf-215	73	150	and	and	CCONJ
gujaf-215	73	151	firm	firm	ADJ
gujaf-215	73	152	value	value	NOUN
gujaf-215	73	153	:	:	PUNCT
gujaf-215	73	154	an	an	DET
gujaf-215	73	155	empirical	empirical	ADJ
gujaf-215	73	156	evidence	evidence	NOUN
gujaf-215	73	157	from	from	ADP
gujaf-215	73	158	financial	financial	ADJ
gujaf-215	73	159	firms	firm	NOUN
gujaf-215	73	160	in	in	ADP
gujaf-215	73	161	nigeria	nigeria	PROPN
gujaf-215	73	162	rofiat	rofiat	PROPN
gujaf-215	73	163	oyetunji	oyetunji	PROPN
gujaf-215	73	164	,	,	PUNCT
gujaf-215	73	165	isah	isah	PROPN
gujaf-215	73	166	shittu	shittu	PROPN
gujaf-215	73	167	phd	phd	NOUN
gujaf-215	73	168	,	,	PUNCT
gujaf-215	73	169	ahmed	ahmed	PROPN
gujaf-215	73	170	bello	bello	PROPN
gujaf-215	73	171	phd	phd	PROPN
gujaf-215	73	172	.	.	PROPN
gujaf-215	74	1	75	75	NUM
gujaf-215	74	2	moderating	moderate	VERB
gujaf-215	74	3	effect	effect	NOUN
gujaf-215	74	4	of	of	ADP
gujaf-215	74	5	bank	bank	NOUN
gujaf-215	74	6	size	size	NOUN
gujaf-215	74	7	on	on	ADP
gujaf-215	74	8	the	the	DET
gujaf-215	74	9	relationship	relationship	NOUN
gujaf-215	74	10	between	between	ADP
gujaf-215	74	11	interest	interest	NOUN
gujaf-215	74	12	rate	rate	NOUN
gujaf-215	74	13	,	,	PUNCT
gujaf-215	74	14	liquidity	liquidity	NOUN
gujaf-215	74	15	,	,	PUNCT
gujaf-215	74	16	and	and	CCONJ
gujaf-215	74	17	profitability	profitability	NOUN
gujaf-215	74	18	of	of	ADP
gujaf-215	74	19	commercial	commercial	ADJ
gujaf-215	74	20	banks	bank	NOUN
gujaf-215	74	21	in	in	ADP
gujaf-215	74	22	nigeria	nigeria	PROPN
gujaf-215	74	23	shehu	shehu	PROPN
gujaf-215	74	24	usman	usman	PROPN
gujaf-215	74	25	hassan	hassan	PROPN
gujaf-215	74	26	,	,	PUNCT
gujaf-215	74	27	bello	bello	PROPN
gujaf-215	74	28	sabo	sabo	PROPN
gujaf-215	74	29	(	(	PUNCT
gujaf-215	74	30	ph	ph	PROPN
gujaf-215	74	31	.	.	PROPN
gujaf-215	74	32	d	d	NOUN
gujaf-215	74	33	)	)	PUNCT
gujaf-215	74	34	,	,	PUNCT
gujaf-215	74	35	ismai'l	ismai'l	PROPN
gujaf-215	74	36	idris	idris	PROPN
gujaf-215	74	37	tijjani	tijjani	PROPN
gujaf-215	74	38	(	(	PUNCT
gujaf-215	74	39	ph	ph	PROPN
gujaf-215	74	40	.	.	PROPN
gujaf-215	74	41	d	d	NOUN
gujaf-215	74	42	)	)	PUNCT
gujaf-215	74	43	,	,	PUNCT
gujaf-215	74	44	idris	idris	PROPN
gujaf-215	74	45	ahmed	ahmed	PROPN
gujaf-215	74	46	aliyu	aliyu	PROPN
gujaf-215	74	47	.	.	PUNCT
gujaf-215	75	1	(	(	PUNCT
gujaf-215	75	2	ph	ph	PROPN
gujaf-215	75	3	.	.	NOUN
gujaf-215	75	4	d	d	NOUN
gujaf-215	75	5	)	)	PUNCT
gujaf-215	75	6	96	96	NUM
gujaf-215	75	7	sources	source	NOUN
gujaf-215	75	8	of	of	ADP
gujaf-215	75	9	health	health	NOUN
gujaf-215	75	10	care	care	NOUN
gujaf-215	75	11	financing	financing	NOUN
gujaf-215	75	12	among	among	ADP
gujaf-215	75	13	surgical	surgical	ADJ
gujaf-215	75	14	patients	patient	NOUN
gujaf-215	75	15	seen	see	VERB
gujaf-215	75	16	at	at	ADP
gujaf-215	75	17	the	the	DET
gujaf-215	75	18	dalhatu	dalhatu	PROPN
gujaf-215	75	19	araf	araf	VERB
gujaf-215	75	20	specialist	specialist	ADJ
gujaf-215	75	21	hospital	hospital	NOUN
gujaf-215	75	22	lafia	lafia	NOUN
gujaf-215	75	23	nasarawa	nasarawa	PROPN
gujaf-215	75	24	state	state	PROPN
gujaf-215	75	25	nigeria	nigeria	PROPN
gujaf-215	75	26	ahmed	ahmed	PROPN
gujaf-215	75	27	mohammed	mohammed	PROPN
gujaf-215	75	28	yahaya	yahaya	PROPN
gujaf-215	75	29	,	,	PUNCT
gujaf-215	75	30	babatunde	babatunde	PROPN
gujaf-215	75	31	joseph	joseph	PROPN
gujaf-215	75	32	kolawole	kolawole	PROPN
gujaf-215	75	33	,	,	PUNCT
gujaf-215	75	34	bello	bello	PROPN
gujaf-215	75	35	surajudeen	surajudeen	PROPN
gujaf-215	75	36	oyeleke	oyeleke	PROPN
gujaf-215	75	37	121	121	NUM
gujaf-215	75	38	transparency	transparency	NOUN
gujaf-215	75	39	,	,	PUNCT
gujaf-215	75	40	compliance	compliance	NOUN
gujaf-215	75	41	and	and	CCONJ
gujaf-215	75	42	sustainability	sustainability	NOUN
gujaf-215	75	43	of	of	ADP
gujaf-215	75	44	contributory	contributory	ADJ
gujaf-215	75	45	pension	pension	NOUN
gujaf-215	75	46	scheme	scheme	NOUN
gujaf-215	75	47	in	in	ADP
gujaf-215	75	48	nigeria	nigeria	PROPN
gujaf-215	75	49	olanrewaju	olanrewaju	PROPN
gujaf-215	75	50	atanda	atanda	PROPN
gujaf-215	75	51	aliu	aliu	PROPN
gujaf-215	75	52	(	(	PUNCT
gujaf-215	75	53	ph	ph	PROPN
gujaf-215	75	54	.	.	PROPN
gujaf-215	75	55	d	d	NOUN
gujaf-215	75	56	)	)	PUNCT
gujaf-215	75	57	,	,	PUNCT
gujaf-215	75	58	mohamad	mohamad	PROPN
gujaf-215	75	59	ali	ali	PROPN
gujaf-215	75	60	abdul	abdul	PROPN
gujaf-215	75	61	-	-	PUNCT
gujaf-215	75	62	hamid	hamid	PROPN
gujaf-215	75	63	(	(	PUNCT
gujaf-215	75	64	ph	ph	PROPN
gujaf-215	75	65	.	.	PROPN
gujaf-215	75	66	d	d	NOUN
gujaf-215	75	67	)	)	PUNCT
gujaf-215	75	68	,	,	PUNCT
gujaf-215	75	69	salami	salami	ADJ
gujaf-215	75	70	suleiman	suleiman	NOUN
gujaf-215	75	71	(	(	PUNCT
gujaf-215	75	72	ph	ph	PROPN
gujaf-215	75	73	.	.	PROPN
gujaf-215	75	74	d	d	NOUN
gujaf-215	75	75	)	)	PUNCT
gujaf-215	75	76	,	,	PUNCT
gujaf-215	75	77	salam	salam	PROPN
gujaf-215	75	78	mudathir	mudathir	PROPN
gujaf-215	75	79	olanrewaju	olanrewaju	ADJ
gujaf-215	75	80	135	135	NUM
gujaf-215	75	81	gusau	gusau	ADJ
gujaf-215	75	82	journal	journal	NOUN
gujaf-215	75	83	of	of	ADP
gujaf-215	75	84	accounting	accounting	NOUN
gujaf-215	75	85	and	and	CCONJ
gujaf-215	75	86	finance	finance	NOUN
gujaf-215	75	87	,	,	PUNCT
gujaf-215	75	88	vol	vol	NOUN
gujaf-215	75	89	.	.	PROPN
gujaf-215	75	90	4	4	NUM
gujaf-215	75	91	,	,	PUNCT
gujaf-215	75	92	issue	issue	NOUN
gujaf-215	75	93	1	1	NUM
gujaf-215	75	94	,	,	PUNCT
gujaf-215	75	95	april	april	PROPN
gujaf-215	75	96	,	,	PUNCT
gujaf-215	75	97	2023	2023	NUM
gujaf-215	75	98	x	x	PUNCT
gujaf-215	75	99	examining	examine	VERB
gujaf-215	75	100	the	the	DET
gujaf-215	75	101	impact	impact	NOUN
gujaf-215	75	102	of	of	ADP
gujaf-215	75	103	working	work	VERB
gujaf-215	75	104	capital	capital	NOUN
gujaf-215	75	105	management	management	NOUN
gujaf-215	75	106	on	on	ADP
gujaf-215	75	107	the	the	DET
gujaf-215	75	108	financial	financial	ADJ
gujaf-215	75	109	performance	performance	NOUN
gujaf-215	75	110	of	of	ADP
gujaf-215	75	111	listed	list	VERB
gujaf-215	75	112	industrial	industrial	ADJ
gujaf-215	75	113	goods	good	NOUN
gujaf-215	75	114	entities	entity	NOUN
gujaf-215	75	115	in	in	ADP
gujaf-215	75	116	nigeria	nigeria	PROPN
gujaf-215	75	117	151	151	NUM
gujaf-215	75	118	sani	sani	PROPN
gujaf-215	75	119	abdulrahman	abdulrahman	PROPN
gujaf-215	75	120	bala	bala	PROPN
gujaf-215	75	121	(	(	PUNCT
gujaf-215	75	122	ph	ph	PROPN
gujaf-215	75	123	.	.	PROPN
gujaf-215	75	124	d	d	NOUN
gujaf-215	75	125	)	)	PUNCT
gujaf-215	75	126	,	,	PUNCT
gujaf-215	75	127	jamilu	jamilu	NOUN
gujaf-215	75	128	jibril	jibril	PROPN
gujaf-215	75	129	,	,	PUNCT
gujaf-215	75	130	taophic	taophic	ADJ
gujaf-215	75	131	olarewaju	olarewaju	ADJ
gujaf-215	75	132	bakare	bakare	NOUN
gujaf-215	75	133	corporate	corporate	ADJ
gujaf-215	75	134	governance	governance	NOUN
gujaf-215	75	135	factors	factor	NOUN
gujaf-215	75	136	and	and	CCONJ
gujaf-215	75	137	tax	tax	NOUN
gujaf-215	75	138	avoidance	avoidance	NOUN
gujaf-215	75	139	of	of	ADP
gujaf-215	75	140	listed	list	VERB
gujaf-215	75	141	deposit	deposit	NOUN
gujaf-215	75	142	money	money	NOUN
gujaf-215	75	143	banks	bank	NOUN
gujaf-215	75	144	in	in	ADP
gujaf-215	75	145	nigeria	nigeria	PROPN
gujaf-215	75	146	171	171	NUM
gujaf-215	75	147	sani	sani	PROPN
gujaf-215	75	148	abdulrahman	abdulrahman	PROPN
gujaf-215	75	149	bala	bala	PROPN
gujaf-215	75	150	(	(	PUNCT
gujaf-215	75	151	ph	ph	PROPN
gujaf-215	75	152	.	.	PROPN
gujaf-215	75	153	d	d	NOUN
gujaf-215	75	154	)	)	PUNCT
gujaf-215	75	155	,	,	PUNCT
gujaf-215	75	156	umar	umar	PROPN
gujaf-215	75	157	salim	salim	PROPN
gujaf-215	75	158	ibrahim	ibrahim	PROPN
gujaf-215	75	159	,	,	PUNCT
gujaf-215	75	160	samaila	samaila	PROPN
gujaf-215	75	161	dannana	dannana	PROPN
gujaf-215	75	162	risk	risk	NOUN
gujaf-215	75	163	committee	committee	NOUN
gujaf-215	75	164	demographic	demographic	ADJ
gujaf-215	75	165	traits	trait	NOUN
gujaf-215	75	166	:	:	PUNCT
gujaf-215	75	167	a	a	DET
gujaf-215	75	168	study	study	NOUN
gujaf-215	75	169	of	of	ADP
gujaf-215	75	170	the	the	DET
gujaf-215	75	171	impact	impact	NOUN
gujaf-215	75	172	of	of	ADP
gujaf-215	75	173	expertise	expertise	NOUN
gujaf-215	75	174	on	on	ADP
gujaf-215	75	175	risk	risk	NOUN
gujaf-215	75	176	disclosure	disclosure	NOUN
gujaf-215	75	177	quality	quality	NOUN
gujaf-215	75	178	of	of	ADP
gujaf-215	75	179	listed	list	VERB
gujaf-215	75	180	insurance	insurance	NOUN
gujaf-215	75	181	firms	firm	NOUN
gujaf-215	75	182	in	in	ADP
gujaf-215	75	183	nigeria	nigeria	PROPN
gujaf-215	75	184	wada	wada	PROPN
gujaf-215	75	185	najib	najib	PROPN
gujaf-215	75	186	abbas	abbas	PROPN
gujaf-215	75	187	,	,	PUNCT
gujaf-215	75	188	dandago	dandago	NOUN
gujaf-215	75	189	,	,	PUNCT
gujaf-215	75	190	kabiru	kabiru	PROPN
gujaf-215	75	191	isa	isa	PROPN
gujaf-215	75	192	(	(	PUNCT
gujaf-215	75	193	ph	ph	PROPN
gujaf-215	75	194	.	.	PROPN
gujaf-215	75	195	d	d	NOUN
gujaf-215	75	196	)	)	PUNCT
gujaf-215	75	197	,	,	PUNCT
gujaf-215	75	198	rabiu	rabiu	NOUN
gujaf-215	75	199	,	,	PUNCT
gujaf-215	75	200	naja’atu	naja’atu	PROPN
gujaf-215	75	201	bala	bala	PROPN
gujaf-215	75	202	192	192	NUM
gujaf-215	75	203	moderating	moderate	VERB
gujaf-215	75	204	effect	effect	NOUN
gujaf-215	75	205	of	of	ADP
gujaf-215	75	206	audit	audit	NOUN
gujaf-215	75	207	committee	committee	NOUN
gujaf-215	75	208	on	on	ADP
gujaf-215	75	209	the	the	DET
gujaf-215	75	210	relationship	relationship	NOUN
gujaf-215	75	211	between	between	ADP
gujaf-215	75	212	audit	audit	NOUN
gujaf-215	75	213	quality	quality	NOUN
gujaf-215	75	214	and	and	CCONJ
gujaf-215	75	215	earnings	earning	NOUN
gujaf-215	75	216	management	management	NOUN
gujaf-215	75	217	of	of	ADP
gujaf-215	75	218	listed	list	VERB
gujaf-215	75	219	non	non	ADJ
gujaf-215	75	220	-	-	ADJ
gujaf-215	75	221	financial	financial	ADJ
gujaf-215	75	222	services	service	NOUN
gujaf-215	75	223	firms	firm	NOUN
gujaf-215	75	224	in	in	ADP
gujaf-215	75	225	nigeria	nigeria	PROPN
gujaf-215	75	226	ahmad	ahmad	PROPN
gujaf-215	75	227	muhammad	muhammad	PROPN
gujaf-215	75	228	ahmad	ahmad	PROPN
gujaf-215	75	229	,	,	PUNCT
gujaf-215	75	230	lubabah	lubabah	PROPN
gujaf-215	75	231	mansur	mansur	PROPN
gujaf-215	75	232	kwanbo	kwanbo	PROPN
gujaf-215	75	233	(	(	PUNCT
gujaf-215	75	234	ph.d	ph.d	PROPN
gujaf-215	75	235	.	.	PUNCT
gujaf-215	75	236	)	)	PUNCT
gujaf-215	75	237	,	,	PUNCT
gujaf-215	75	238	shehu	shehu	PROPN
gujaf-215	75	239	usman	usman	PROPN
gujaf-215	75	240	hassan	hassan	PROPN
gujaf-215	75	241	(	(	PUNCT
gujaf-215	75	242	ph.d	ph.d	PROPN
gujaf-215	75	243	.	.	PUNCT
gujaf-215	75	244	)	)	PUNCT
gujaf-215	76	1	musa	musa	PROPN
gujaf-215	76	2	suleiman	suleiman	PROPN
gujaf-215	76	3	umar	umar	PROPN
gujaf-215	76	4	(	(	PUNCT
gujaf-215	76	5	ph.d	ph.d	PROPN
gujaf-215	76	6	.	.	PUNCT
gujaf-215	76	7	)	)	PUNCT
gujaf-215	77	1	216	216	NUM
gujaf-215	77	2	determinants	determinant	NOUN
gujaf-215	77	3	of	of	ADP
gujaf-215	77	4	audit	audit	NOUN
gujaf-215	77	5	opinion	opinion	NOUN
gujaf-215	77	6	of	of	ADP
gujaf-215	77	7	negative	negative	ADJ
gujaf-215	77	8	-	-	PUNCT
gujaf-215	77	9	book	book	NOUN
gujaf-215	77	10	-	-	PUNCT
gujaf-215	77	11	value	value	NOUN
gujaf-215	77	12	firms	firm	NOUN
gujaf-215	77	13	in	in	ADP
gujaf-215	77	14	nigeria	nigeria	PROPN
gujaf-215	77	15	:	:	PUNCT
gujaf-215	77	16	firm	firm	ADJ
gujaf-215	77	17	value	value	NOUN
gujaf-215	77	18	and	and	CCONJ
gujaf-215	77	19	audit	audit	NOUN
gujaf-215	77	20	characteristics	characteristic	NOUN
gujaf-215	77	21	perspective	perspective	NOUN
gujaf-215	77	22	asma’u	asma’u	ADJ
gujaf-215	77	23	mahmood	mahmood	PROPN
gujaf-215	77	24	baffa	baffa	NOUN
gujaf-215	77	25	(	(	PUNCT
gujaf-215	77	26	ph	ph	PROPN
gujaf-215	77	27	.	.	PROPN
gujaf-215	77	28	d	d	NOUN
gujaf-215	77	29	)	)	PUNCT
gujaf-215	77	30	,	,	PUNCT
gujaf-215	77	31	lawal	lawal	PROPN
gujaf-215	77	32	mohammed	mohammed	PROPN
gujaf-215	77	33	(	(	PUNCT
gujaf-215	77	34	ph.d	ph.d	PROPN
gujaf-215	77	35	.	.	PROPN
gujaf-215	77	36	)	)	PUNCT
gujaf-215	77	37	,	,	PUNCT
gujaf-215	77	38	ahmed	ahmed	PROPN
gujaf-215	77	39	bello	bello	PROPN
gujaf-215	77	40	(	(	PUNCT
gujaf-215	77	41	ph.d	ph.d	PROPN
gujaf-215	77	42	.	.	PUNCT
gujaf-215	77	43	)	)	PUNCT
gujaf-215	78	1	umar	umar	PROPN
gujaf-215	78	2	farouk	farouk	PROPN
gujaf-215	78	3	abdulkarim	abdulkarim	VERB
gujaf-215	78	4	237	237	NUM
gujaf-215	78	5	intervention	intervention	NOUN
gujaf-215	78	6	announcements	announcement	NOUN
gujaf-215	78	7	and	and	CCONJ
gujaf-215	78	8	naira	naira	NUM
gujaf-215	78	9	management	management	NOUN
gujaf-215	78	10	:	:	PUNCT
gujaf-215	78	11	evidence	evidence	NOUN
gujaf-215	78	12	from	from	ADP
gujaf-215	78	13	the	the	DET
gujaf-215	78	14	nigerian	nigerian	ADJ
gujaf-215	78	15	foreign	foreign	ADJ
gujaf-215	78	16	exchange	exchange	NOUN
gujaf-215	78	17	market	market	NOUN
gujaf-215	78	18	adedeji	adedeji	VERB
gujaf-215	78	19	daniel	daniel	PROPN
gujaf-215	78	20	gbadebo	gbadebo	PROPN
gujaf-215	78	21	254	254	NUM
gujaf-215	78	22	is	be	AUX
gujaf-215	78	23	there	there	PRON
gujaf-215	78	24	earnings	earning	NOUN
gujaf-215	78	25	discontinuity	discontinuity	NOUN
gujaf-215	78	26	after	after	ADP
gujaf-215	78	27	the	the	DET
gujaf-215	78	28	implementation	implementation	NOUN
gujaf-215	78	29	of	of	ADP
gujaf-215	78	30	ifrs	ifrs	PROPN
gujaf-215	78	31	in	in	ADP
gujaf-215	78	32	nigeria	nigeria	PROPN
gujaf-215	78	33	?	?	PUNCT
gujaf-215	79	1	adedeji	adedeji	PROPN
gujaf-215	79	2	daniel	daniel	PROPN
gujaf-215	79	3	gbadebo	gbadebo	PROPN
gujaf-215	79	4	275	275	NUM
gujaf-215	79	5	gusau	gusau	ADJ
gujaf-215	79	6	journal	journal	NOUN
gujaf-215	79	7	of	of	ADP
gujaf-215	79	8	accounting	accounting	NOUN
gujaf-215	79	9	and	and	CCONJ
gujaf-215	79	10	finance	finance	NOUN
gujaf-215	79	11	,	,	PUNCT
gujaf-215	79	12	vol	vol	NOUN
gujaf-215	79	13	.	.	PROPN
gujaf-215	79	14	4	4	NUM
gujaf-215	79	15	,	,	PUNCT
gujaf-215	79	16	issue	issue	NOUN
gujaf-215	79	17	1	1	NUM
gujaf-215	79	18	,	,	PUNCT
gujaf-215	79	19	april	april	PROPN
gujaf-215	79	20	,	,	PUNCT
gujaf-215	79	21	2023	2023	NUM
gujaf-215	79	22	216	216	NUM
gujaf-215	79	23	moderating	moderate	VERB
gujaf-215	79	24	effect	effect	NOUN
gujaf-215	79	25	of	of	ADP
gujaf-215	79	26	audit	audit	NOUN
gujaf-215	79	27	committee	committee	NOUN
gujaf-215	79	28	on	on	ADP
gujaf-215	79	29	the	the	DET
gujaf-215	79	30	relationship	relationship	NOUN
gujaf-215	79	31	between	between	ADP
gujaf-215	79	32	audit	audit	NOUN
gujaf-215	79	33	quality	quality	NOUN
gujaf-215	79	34	and	and	CCONJ
gujaf-215	79	35	earnings	earning	NOUN
gujaf-215	79	36	management	management	NOUN
gujaf-215	79	37	of	of	ADP
gujaf-215	79	38	listed	list	VERB
gujaf-215	79	39	non	non	ADJ
gujaf-215	79	40	-	-	ADJ
gujaf-215	79	41	financial	financial	ADJ
gujaf-215	79	42	services	service	NOUN
gujaf-215	79	43	firms	firm	NOUN
gujaf-215	79	44	in	in	ADP
gujaf-215	79	45	nigeria	nigeria	PROPN
gujaf-215	79	46	.	.	PUNCT
gujaf-215	80	1	ahmad	ahmad	PROPN
gujaf-215	80	2	muhammad	muhammad	PROPN
gujaf-215	80	3	ahmad	ahmad	PROPN
gujaf-215	80	4	department	department	PROPN
gujaf-215	80	5	of	of	ADP
gujaf-215	80	6	accounting	accounting	PROPN
gujaf-215	80	7	nigerian	nigerian	PROPN
gujaf-215	80	8	army	army	PROPN
gujaf-215	80	9	university	university	PROPN
gujaf-215	80	10	,	,	PUNCT
gujaf-215	80	11	biu	biu	PROPN
gujaf-215	80	12	.	.	PUNCT
gujaf-215	81	1	shaktarmakarfi@gmail.com	shaktarmakarfi@gmail.com	X
gujaf-215	82	1	+2348060305681	+2348060305681	NOUN
gujaf-215	82	2	,	,	PUNCT
gujaf-215	82	3	+2348124266895	+2348124266895	NUM
gujaf-215	82	4	lubabah	lubabah	PROPN
gujaf-215	82	5	mansur	mansur	PROPN
gujaf-215	82	6	kwanbo	kwanbo	PROPN
gujaf-215	82	7	(	(	PUNCT
gujaf-215	82	8	ph.d	ph.d	PROPN
gujaf-215	82	9	.	.	PUNCT
gujaf-215	82	10	)	)	PUNCT
gujaf-215	83	1	department	department	NOUN
gujaf-215	83	2	of	of	ADP
gujaf-215	83	3	accounting	accounting	PROPN
gujaf-215	83	4	kaduna	kaduna	PROPN
gujaf-215	83	5	state	state	PROPN
gujaf-215	83	6	university	university	PROPN
gujaf-215	83	7	lubakwanbo@kasu.edu.ng	lubakwanbo@kasu.edu.ng	NOUN
gujaf-215	83	8	+2348035547928	+2348035547928	PROPN
gujaf-215	83	9	.	.	PUNCT
gujaf-215	84	1	shehu	shehu	PROPN
gujaf-215	84	2	usman	usman	PROPN
gujaf-215	84	3	hassan	hassan	PROPN
gujaf-215	84	4	(	(	PUNCT
gujaf-215	84	5	ph.d	ph.d	PROPN
gujaf-215	84	6	.	.	PUNCT
gujaf-215	84	7	)	)	PUNCT
gujaf-215	85	1	prof	prof	PROPN
gujaf-215	85	2	.	.	PUNCT
gujaf-215	86	1	department	department	PROPN
gujaf-215	86	2	of	of	ADP
gujaf-215	86	3	accounting	accounting	PROPN
gujaf-215	86	4	federal	federal	PROPN
gujaf-215	86	5	university	university	PROPN
gujaf-215	86	6	kashere	kashere	NOUN
gujaf-215	86	7	,	,	PUNCT
gujaf-215	86	8	gombe	gombe	ADJ
gujaf-215	86	9	.	.	PUNCT
gujaf-215	87	1	shehu.hassanus.usman@gmail.com	shehu.hassanus.usman@gmail.com	X
gujaf-215	87	2	,	,	PUNCT
gujaf-215	87	3	+2348067766435	+2348067766435	NOUN
gujaf-215	87	4	.	.	PUNCT
gujaf-215	88	1	musa	musa	PROPN
gujaf-215	88	2	suleiman	suleiman	PROPN
gujaf-215	88	3	umar	umar	PROPN
gujaf-215	88	4	(	(	PUNCT
gujaf-215	88	5	ph.d	ph.d	PROPN
gujaf-215	88	6	.	.	PUNCT
gujaf-215	88	7	)	)	PUNCT
gujaf-215	88	8	department	department	NOUN
gujaf-215	88	9	of	of	ADP
gujaf-215	88	10	accounting	accounting	PROPN
gujaf-215	88	11	kaduna	kaduna	PROPN
gujaf-215	88	12	state	state	PROPN
gujaf-215	88	13	university	university	PROPN
gujaf-215	88	14	+2348028130097	+2348028130097	PROPN
gujaf-215	88	15	,	,	PUNCT
gujaf-215	88	16	+2348061603390	+2348061603390	X
gujaf-215	88	17	abstract	abstract	ADJ
gujaf-215	88	18	this	this	DET
gujaf-215	88	19	study	study	NOUN
gujaf-215	88	20	investigated	investigate	VERB
gujaf-215	88	21	the	the	DET
gujaf-215	88	22	moderating	moderate	VERB
gujaf-215	88	23	impact	impact	NOUN
gujaf-215	88	24	of	of	ADP
gujaf-215	88	25	audit	audit	NOUN
gujaf-215	88	26	committee	committee	NOUN
gujaf-215	88	27	on	on	ADP
gujaf-215	88	28	the	the	DET
gujaf-215	88	29	relationship	relationship	NOUN
gujaf-215	88	30	between	between	ADP
gujaf-215	88	31	audit	audit	NOUN
gujaf-215	88	32	quality	quality	NOUN
gujaf-215	88	33	and	and	CCONJ
gujaf-215	88	34	earnings	earning	NOUN
gujaf-215	88	35	management	management	NOUN
gujaf-215	88	36	.	.	PUNCT
gujaf-215	89	1	earnings	earning	NOUN
gujaf-215	89	2	management	management	NOUN
gujaf-215	89	3	is	be	AUX
gujaf-215	89	4	the	the	DET
gujaf-215	89	5	dependent	dependent	ADJ
gujaf-215	89	6	variable	variable	NOUN
gujaf-215	89	7	,	,	PUNCT
gujaf-215	89	8	audit	audit	NOUN
gujaf-215	89	9	quality	quality	NOUN
gujaf-215	89	10	is	be	AUX
gujaf-215	89	11	the	the	DET
gujaf-215	89	12	independent	independent	ADJ
gujaf-215	89	13	variable	variable	ADJ
gujaf-215	89	14	proxy	proxy	NOUN
gujaf-215	89	15	by	by	ADP
gujaf-215	89	16	audit	audit	NOUN
gujaf-215	89	17	independence	independence	NOUN
gujaf-215	89	18	,	,	PUNCT
gujaf-215	89	19	audit	audit	NOUN
gujaf-215	89	20	fee	fee	NOUN
gujaf-215	89	21	,	,	PUNCT
gujaf-215	89	22	audit	audit	NOUN
gujaf-215	89	23	tenure	tenure	NOUN
gujaf-215	89	24	and	and	CCONJ
gujaf-215	89	25	audit	audit	NOUN
gujaf-215	89	26	size	size	NOUN
gujaf-215	89	27	while	while	SCONJ
gujaf-215	89	28	the	the	DET
gujaf-215	89	29	moderator	moderator	NOUN
gujaf-215	89	30	is	be	AUX
gujaf-215	89	31	audit	audit	NOUN
gujaf-215	89	32	committee	committee	NOUN
gujaf-215	89	33	proxy	proxy	NOUN
gujaf-215	89	34	by	by	ADP
gujaf-215	89	35	audit	audit	NOUN
gujaf-215	89	36	committee	committee	NOUN
gujaf-215	89	37	governance	governance	NOUN
gujaf-215	89	38	score	score	NOUN
gujaf-215	89	39	.	.	PUNCT
gujaf-215	90	1	secondary	secondary	ADJ
gujaf-215	90	2	source	source	NOUN
gujaf-215	90	3	panel	panel	NOUN
gujaf-215	90	4	data	datum	NOUN
gujaf-215	90	5	was	be	AUX
gujaf-215	90	6	extracted	extract	VERB
gujaf-215	90	7	for	for	ADP
gujaf-215	90	8	a	a	DET
gujaf-215	90	9	period	period	NOUN
gujaf-215	90	10	of	of	ADP
gujaf-215	90	11	ten	ten	NUM
gujaf-215	90	12	(	(	PUNCT
gujaf-215	90	13	10	10	NUM
gujaf-215	90	14	)	)	PUNCT
gujaf-215	90	15	years	year	NOUN
gujaf-215	90	16	from	from	ADP
gujaf-215	90	17	a	a	DET
gujaf-215	90	18	population	population	NOUN
gujaf-215	90	19	of	of	ADP
gujaf-215	90	20	113	113	NUM
gujaf-215	90	21	listed	list	VERB
gujaf-215	90	22	non	non	ADJ
gujaf-215	90	23	-	-	ADJ
gujaf-215	90	24	financial	financial	ADJ
gujaf-215	90	25	services	service	NOUN
gujaf-215	90	26	firms	firm	NOUN
gujaf-215	90	27	and	and	CCONJ
gujaf-215	90	28	a	a	DET
gujaf-215	90	29	sample	sample	NOUN
gujaf-215	90	30	of	of	ADP
gujaf-215	90	31	76	76	NUM
gujaf-215	90	32	companies	company	NOUN
gujaf-215	90	33	were	be	AUX
gujaf-215	90	34	selected	select	VERB
gujaf-215	90	35	based	base	VERB
gujaf-215	90	36	on	on	ADP
gujaf-215	90	37	the	the	DET
gujaf-215	90	38	model	model	NOUN
gujaf-215	90	39	adopted	adopt	VERB
gujaf-215	90	40	to	to	PART
gujaf-215	90	41	measure	measure	VERB
gujaf-215	90	42	the	the	DET
gujaf-215	90	43	dependent	dependent	ADJ
gujaf-215	90	44	variable	variable	NOUN
gujaf-215	90	45	.	.	PUNCT
gujaf-215	91	1	the	the	DET
gujaf-215	91	2	research	research	NOUN
gujaf-215	91	3	engaged	engage	VERB
gujaf-215	91	4	a	a	DET
gujaf-215	91	5	historical	historical	ADJ
gujaf-215	91	6	causal	causal	NOUN
gujaf-215	91	7	design	design	NOUN
gujaf-215	91	8	to	to	PART
gujaf-215	91	9	answer	answer	VERB
gujaf-215	91	10	the	the	DET
gujaf-215	91	11	research	research	NOUN
gujaf-215	91	12	question	question	NOUN
gujaf-215	91	13	raised	raise	VERB
gujaf-215	91	14	.	.	PUNCT
gujaf-215	92	1	the	the	DET
gujaf-215	92	2	data	datum	NOUN
gujaf-215	92	3	was	be	AUX
gujaf-215	92	4	analysed	analyse	VERB
gujaf-215	92	5	using	use	VERB
gujaf-215	92	6	the	the	DET
gujaf-215	92	7	multiple	multiple	ADJ
gujaf-215	92	8	linear	linear	ADJ
gujaf-215	92	9	regression	regression	NOUN
gujaf-215	92	10	technique	technique	NOUN
gujaf-215	92	11	and	and	CCONJ
gujaf-215	92	12	the	the	DET
gujaf-215	92	13	results	result	NOUN
gujaf-215	92	14	reveals	reveal	VERB
gujaf-215	92	15	that	that	SCONJ
gujaf-215	92	16	audit	audit	NOUN
gujaf-215	92	17	committee	committee	NOUN
gujaf-215	92	18	moderates	moderate	VERB
gujaf-215	92	19	the	the	DET
gujaf-215	92	20	relationship	relationship	NOUN
gujaf-215	92	21	between	between	ADP
gujaf-215	92	22	audit	audit	NOUN
gujaf-215	92	23	quality	quality	NOUN
gujaf-215	92	24	and	and	CCONJ
gujaf-215	92	25	real	real	ADJ
gujaf-215	92	26	earnings	earning	NOUN
gujaf-215	92	27	management	management	NOUN
gujaf-215	92	28	.	.	PUNCT
gujaf-215	93	1	conclusively	conclusively	ADV
gujaf-215	93	2	,	,	PUNCT
gujaf-215	93	3	audit	audit	NOUN
gujaf-215	93	4	independence	independence	NOUN
gujaf-215	93	5	has	have	VERB
gujaf-215	93	6	positive	positive	ADJ
gujaf-215	93	7	insignificant	insignificant	ADJ
gujaf-215	93	8	effect	effect	NOUN
gujaf-215	93	9	on	on	ADP
gujaf-215	93	10	real	real	ADJ
gujaf-215	93	11	earnings	earning	NOUN
gujaf-215	93	12	management	management	NOUN
gujaf-215	93	13	,	,	PUNCT
gujaf-215	93	14	audit	audit	NOUN
gujaf-215	93	15	fee	fee	NOUN
gujaf-215	93	16	and	and	CCONJ
gujaf-215	93	17	audit	audit	NOUN
gujaf-215	93	18	size	size	NOUN
gujaf-215	93	19	have	have	VERB
gujaf-215	93	20	a	a	DET
gujaf-215	93	21	positive	positive	ADJ
gujaf-215	93	22	and	and	CCONJ
gujaf-215	93	23	significant	significant	ADJ
gujaf-215	93	24	impact	impact	NOUN
gujaf-215	93	25	on	on	ADP
gujaf-215	93	26	real	real	ADJ
gujaf-215	93	27	earnings	earning	NOUN
gujaf-215	93	28	management	management	NOUN
gujaf-215	93	29	,	,	PUNCT
gujaf-215	93	30	audit	audit	NOUN
gujaf-215	93	31	tenure	tenure	NOUN
gujaf-215	93	32	has	have	VERB
gujaf-215	93	33	a	a	DET
gujaf-215	93	34	negative	negative	ADJ
gujaf-215	93	35	and	and	CCONJ
gujaf-215	93	36	significant	significant	ADJ
gujaf-215	93	37	impact	impact	NOUN
gujaf-215	93	38	on	on	ADP
gujaf-215	93	39	real	real	ADJ
gujaf-215	93	40	earnings	earning	NOUN
gujaf-215	93	41	management	management	NOUN
gujaf-215	93	42	,	,	PUNCT
gujaf-215	93	43	while	while	SCONJ
gujaf-215	93	44	audit	audit	NOUN
gujaf-215	93	45	committee	committee	NOUN
gujaf-215	93	46	has	have	VERB
gujaf-215	93	47	a	a	DET
gujaf-215	93	48	significant	significant	ADJ
gujaf-215	93	49	moderating	moderating	NOUN
gujaf-215	93	50	impact	impact	NOUN
gujaf-215	93	51	on	on	ADP
gujaf-215	93	52	audit	audit	NOUN
gujaf-215	93	53	quality	quality	NOUN
gujaf-215	93	54	and	and	CCONJ
gujaf-215	93	55	real	real	ADJ
gujaf-215	93	56	earnings	earning	NOUN
gujaf-215	93	57	management	management	NOUN
gujaf-215	93	58	.	.	PUNCT
gujaf-215	94	1	the	the	DET
gujaf-215	94	2	study	study	NOUN
gujaf-215	94	3	recommends	recommend	VERB
gujaf-215	94	4	amongst	amongst	ADP
gujaf-215	94	5	others	other	NOUN
gujaf-215	94	6	that	that	SCONJ
gujaf-215	94	7	the	the	DET
gujaf-215	94	8	number	number	NOUN
gujaf-215	94	9	of	of	ADP
gujaf-215	94	10	financial	financial	ADJ
gujaf-215	94	11	experts	expert	NOUN
gujaf-215	94	12	mailto:shaktarmakarfi@gmail.com	mailto:shaktarmakarfi@gmail.com	X
gujaf-215	95	1	mailto:lubakwanbo@kasu.edu.ng	mailto:lubakwanbo@kasu.edu.ng	PROPN
gujaf-215	95	2	mailto:shehu.hassanus.usman@gmail.com	mailto:shehu.hassanus.usman@gmail.com	PROPN
gujaf-215	95	3	gusau	gusau	PROPN
gujaf-215	95	4	journal	journal	PROPN
gujaf-215	95	5	of	of	ADP
gujaf-215	95	6	accounting	accounting	NOUN
gujaf-215	95	7	and	and	CCONJ
gujaf-215	95	8	finance	finance	NOUN
gujaf-215	95	9	,	,	PUNCT
gujaf-215	95	10	vol	vol	NOUN
gujaf-215	95	11	.	.	PROPN
gujaf-215	95	12	4	4	NUM
gujaf-215	95	13	,	,	PUNCT
gujaf-215	95	14	issue	issue	NOUN
gujaf-215	95	15	1	1	NUM
gujaf-215	95	16	,	,	PUNCT
gujaf-215	95	17	april	april	PROPN
gujaf-215	95	18	,	,	PUNCT
gujaf-215	95	19	2023	2023	NUM
gujaf-215	95	20	217	217	NUM
gujaf-215	95	21	in	in	ADP
gujaf-215	95	22	the	the	DET
gujaf-215	95	23	audit	audit	NOUN
gujaf-215	95	24	committee	committee	NOUN
gujaf-215	95	25	should	should	AUX
gujaf-215	95	26	be	be	AUX
gujaf-215	95	27	increased	increase	VERB
gujaf-215	95	28	to	to	ADP
gujaf-215	95	29	three	three	NUM
gujaf-215	95	30	and	and	CCONJ
gujaf-215	95	31	that	that	SCONJ
gujaf-215	95	32	the	the	DET
gujaf-215	95	33	companies	company	NOUN
gujaf-215	95	34	should	should	AUX
gujaf-215	95	35	be	be	AUX
gujaf-215	95	36	encouraged	encourage	VERB
gujaf-215	95	37	by	by	ADP
gujaf-215	95	38	the	the	DET
gujaf-215	95	39	relevant	relevant	ADJ
gujaf-215	95	40	regulatory	regulatory	ADJ
gujaf-215	95	41	authority	authority	NOUN
gujaf-215	95	42	to	to	PART
gujaf-215	95	43	engage	engage	VERB
gujaf-215	95	44	big4	big4	NOUN
gujaf-215	95	45	auditors	auditor	NOUN
gujaf-215	95	46	as	as	ADP
gujaf-215	95	47	their	their	PRON
gujaf-215	95	48	external	external	ADJ
gujaf-215	95	49	auditors	auditor	NOUN
gujaf-215	95	50	for	for	ADP
gujaf-215	95	51	a	a	DET
gujaf-215	95	52	transparent	transparent	ADJ
gujaf-215	95	53	and	and	CCONJ
gujaf-215	95	54	credible	credible	ADJ
gujaf-215	95	55	financial	financial	ADJ
gujaf-215	95	56	statement	statement	NOUN
gujaf-215	95	57	.	.	PUNCT
gujaf-215	96	1	the	the	DET
gujaf-215	96	2	study	study	NOUN
gujaf-215	96	3	is	be	AUX
gujaf-215	96	4	limited	limit	VERB
gujaf-215	96	5	to	to	ADP
gujaf-215	96	6	only	only	ADV
gujaf-215	96	7	quoted	quote	VERB
gujaf-215	96	8	non	non	ADJ
gujaf-215	96	9	-	-	ADJ
gujaf-215	96	10	financial	financial	ADJ
gujaf-215	96	11	services	service	NOUN
gujaf-215	96	12	firms	firm	NOUN
gujaf-215	96	13	in	in	ADP
gujaf-215	96	14	nigeria	nigeria	PROPN
gujaf-215	96	15	.	.	PUNCT
gujaf-215	97	1	key	key	ADJ
gujaf-215	97	2	words	word	NOUN
gujaf-215	97	3	:	:	PUNCT
gujaf-215	97	4	https://doi.org/10.57233/gujaf.v4i1.208	https://doi.org/10.57233/gujaf.v4i1.208	NOUN
gujaf-215	97	5	1	1	NUM
gujaf-215	97	6	.	.	PUNCT
gujaf-215	97	7	introduction	introduction	NOUN
gujaf-215	97	8	delivering	deliver	VERB
gujaf-215	97	9	the	the	DET
gujaf-215	97	10	company	company	NOUN
gujaf-215	97	11	’s	’s	PART
gujaf-215	97	12	annual	annual	ADJ
gujaf-215	97	13	financial	financial	ADJ
gujaf-215	97	14	information	information	NOUN
gujaf-215	97	15	in	in	ADP
gujaf-215	97	16	a	a	DET
gujaf-215	97	17	timely	timely	ADJ
gujaf-215	97	18	and	and	CCONJ
gujaf-215	97	19	reliable	reliable	ADJ
gujaf-215	97	20	manner	manner	NOUN
gujaf-215	97	21	to	to	ADP
gujaf-215	97	22	both	both	CCONJ
gujaf-215	97	23	internal	internal	ADJ
gujaf-215	97	24	and	and	CCONJ
gujaf-215	97	25	external	external	ADJ
gujaf-215	97	26	stakeholders	stakeholder	NOUN
gujaf-215	97	27	is	be	AUX
gujaf-215	97	28	the	the	DET
gujaf-215	97	29	primary	primary	ADJ
gujaf-215	97	30	purpose	purpose	NOUN
gujaf-215	97	31	of	of	ADP
gujaf-215	97	32	the	the	DET
gujaf-215	97	33	mandatory	mandatory	ADJ
gujaf-215	97	34	annual	annual	ADJ
gujaf-215	97	35	financial	financial	ADJ
gujaf-215	97	36	statement	statement	NOUN
gujaf-215	97	37	(	(	PUNCT
gujaf-215	97	38	shafie	shafie	NOUN
gujaf-215	97	39	et	et	NOUN
gujaf-215	97	40	al	al	PROPN
gujaf-215	97	41	.	.	PROPN
gujaf-215	97	42	,	,	PUNCT
gujaf-215	97	43	2015	2015	NUM
gujaf-215	97	44	)	)	PUNCT
gujaf-215	97	45	.	.	PUNCT
gujaf-215	98	1	they	they	PRON
gujaf-215	98	2	further	far	ADV
gujaf-215	98	3	argued	argue	VERB
gujaf-215	98	4	that	that	SCONJ
gujaf-215	98	5	accounting	accounting	NOUN
gujaf-215	98	6	earnings	earning	NOUN
gujaf-215	98	7	is	be	AUX
gujaf-215	98	8	a	a	DET
gujaf-215	98	9	major	major	ADJ
gujaf-215	98	10	element	element	NOUN
gujaf-215	98	11	of	of	ADP
gujaf-215	98	12	the	the	DET
gujaf-215	98	13	financial	financial	ADJ
gujaf-215	98	14	statement	statement	NOUN
gujaf-215	98	15	because	because	SCONJ
gujaf-215	98	16	most	most	ADJ
gujaf-215	98	17	of	of	ADP
gujaf-215	98	18	the	the	DET
gujaf-215	98	19	stakeholders	stakeholder	NOUN
gujaf-215	98	20	take	take	VERB
gujaf-215	98	21	informed	informed	ADJ
gujaf-215	98	22	decisions	decision	NOUN
gujaf-215	98	23	based	base	VERB
gujaf-215	98	24	on	on	ADP
gujaf-215	98	25	reported	report	VERB
gujaf-215	98	26	earnings	earning	NOUN
gujaf-215	98	27	since	since	SCONJ
gujaf-215	98	28	it	it	PRON
gujaf-215	98	29	is	be	AUX
gujaf-215	98	30	perceived	perceive	VERB
gujaf-215	98	31	to	to	PART
gujaf-215	98	32	contain	contain	VERB
gujaf-215	98	33	the	the	DET
gujaf-215	98	34	economic	economic	ADJ
gujaf-215	98	35	and	and	CCONJ
gujaf-215	98	36	financial	financial	ADJ
gujaf-215	98	37	activities	activity	NOUN
gujaf-215	98	38	of	of	ADP
gujaf-215	98	39	the	the	DET
gujaf-215	98	40	company	company	NOUN
gujaf-215	98	41	.	.	PUNCT
gujaf-215	99	1	managers	manager	NOUN
gujaf-215	99	2	of	of	ADP
gujaf-215	99	3	companies	company	NOUN
gujaf-215	99	4	engage	engage	VERB
gujaf-215	99	5	in	in	ADP
gujaf-215	99	6	manipulating	manipulate	VERB
gujaf-215	99	7	the	the	DET
gujaf-215	99	8	accounting	accounting	NOUN
gujaf-215	99	9	earnings	earning	NOUN
gujaf-215	99	10	for	for	ADP
gujaf-215	99	11	various	various	ADJ
gujaf-215	99	12	reasons	reason	NOUN
gujaf-215	99	13	in	in	ADP
gujaf-215	99	14	a	a	DET
gujaf-215	99	15	manner	manner	NOUN
gujaf-215	99	16	suitable	suitable	ADJ
gujaf-215	99	17	so	so	SCONJ
gujaf-215	99	18	as	as	SCONJ
gujaf-215	99	19	to	to	PART
gujaf-215	99	20	achieve	achieve	VERB
gujaf-215	99	21	their	their	PRON
gujaf-215	99	22	personal	personal	ADJ
gujaf-215	99	23	goals	goal	NOUN
gujaf-215	99	24	or	or	CCONJ
gujaf-215	99	25	the	the	DET
gujaf-215	99	26	entity	entity	NOUN
gujaf-215	99	27	’s	’s	PART
gujaf-215	99	28	objectives	objective	NOUN
gujaf-215	99	29	,	,	PUNCT
gujaf-215	99	30	this	this	PRON
gujaf-215	99	31	is	be	AUX
gujaf-215	99	32	commonly	commonly	ADV
gujaf-215	99	33	known	know	VERB
gujaf-215	99	34	as	as	ADP
gujaf-215	99	35	earnings	earning	NOUN
gujaf-215	99	36	management	management	NOUN
gujaf-215	99	37	(	(	PUNCT
gujaf-215	99	38	em	em	PRON
gujaf-215	99	39	)	)	PUNCT
gujaf-215	99	40	.	.	PUNCT
gujaf-215	100	1	the	the	DET
gujaf-215	100	2	choices	choice	NOUN
gujaf-215	100	3	of	of	ADP
gujaf-215	100	4	accounting	accounting	NOUN
gujaf-215	100	5	are	be	AUX
gujaf-215	100	6	being	be	AUX
gujaf-215	100	7	made	make	VERB
gujaf-215	100	8	within	within	ADP
gujaf-215	100	9	the	the	DET
gujaf-215	100	10	ifrs	ifrs	NOUN
gujaf-215	100	11	framework	framework	NOUN
gujaf-215	100	12	;	;	PUNCT
gujaf-215	100	13	accounting	accounting	NOUN
gujaf-215	100	14	standards	standard	NOUN
gujaf-215	100	15	are	be	AUX
gujaf-215	100	16	the	the	DET
gujaf-215	100	17	set	set	NOUN
gujaf-215	100	18	of	of	ADP
gujaf-215	100	19	practices	practice	NOUN
gujaf-215	100	20	,	,	PUNCT
gujaf-215	100	21	rules	rule	NOUN
gujaf-215	100	22	and	and	CCONJ
gujaf-215	100	23	conventions	convention	NOUN
gujaf-215	100	24	that	that	PRON
gujaf-215	100	25	explains	explain	VERB
gujaf-215	100	26	what	what	PRON
gujaf-215	100	27	is	be	AUX
gujaf-215	100	28	acceptable	acceptable	ADJ
gujaf-215	100	29	limit	limit	NOUN
gujaf-215	100	30	in	in	ADP
gujaf-215	100	31	financial	financial	ADJ
gujaf-215	100	32	reporting	reporting	NOUN
gujaf-215	100	33	to	to	ADP
gujaf-215	100	34	external	external	ADJ
gujaf-215	100	35	stakeholders	stakeholder	NOUN
gujaf-215	100	36	.	.	PUNCT
gujaf-215	101	1	however	however	ADV
gujaf-215	101	2	,	,	PUNCT
gujaf-215	101	3	it	it	PRON
gujaf-215	101	4	is	be	AUX
gujaf-215	101	5	the	the	DET
gujaf-215	101	6	responsibility	responsibility	NOUN
gujaf-215	101	7	of	of	ADP
gujaf-215	101	8	management	management	NOUN
gujaf-215	101	9	to	to	PART
gujaf-215	101	10	detect	detect	VERB
gujaf-215	101	11	and	and	CCONJ
gujaf-215	101	12	prevent	prevent	VERB
gujaf-215	101	13	fraud	fraud	NOUN
gujaf-215	101	14	and	and	CCONJ
gujaf-215	101	15	or	or	CCONJ
gujaf-215	101	16	error	error	NOUN
gujaf-215	101	17	not	not	PART
gujaf-215	101	18	the	the	DET
gujaf-215	101	19	responsibility	responsibility	NOUN
gujaf-215	101	20	of	of	ADP
gujaf-215	101	21	the	the	DET
gujaf-215	101	22	external	external	ADJ
gujaf-215	101	23	auditor	auditor	NOUN
gujaf-215	101	24	but	but	CCONJ
gujaf-215	101	25	the	the	DET
gujaf-215	101	26	mandatory	mandatory	ADJ
gujaf-215	101	27	audit	audit	NOUN
gujaf-215	101	28	exercise	exercise	NOUN
gujaf-215	101	29	is	be	AUX
gujaf-215	101	30	expected	expect	VERB
gujaf-215	101	31	to	to	PART
gujaf-215	101	32	serve	serve	VERB
gujaf-215	101	33	as	as	ADP
gujaf-215	101	34	a	a	DET
gujaf-215	101	35	deterrent	deterrent	NOUN
gujaf-215	101	36	to	to	PART
gujaf-215	101	37	fraud	fraud	VERB
gujaf-215	101	38	.	.	PUNCT
gujaf-215	102	1	a	a	DET
gujaf-215	102	2	stream	stream	NOUN
gujaf-215	102	3	of	of	ADP
gujaf-215	102	4	previous	previous	ADJ
gujaf-215	102	5	studies	study	NOUN
gujaf-215	102	6	relating	relate	VERB
gujaf-215	102	7	to	to	ADP
gujaf-215	102	8	corporate	corporate	ADJ
gujaf-215	102	9	governance	governance	NOUN
gujaf-215	102	10	,	,	PUNCT
gujaf-215	102	11	audit	audit	NOUN
gujaf-215	102	12	quality	quality	NOUN
gujaf-215	102	13	and	and	CCONJ
gujaf-215	102	14	earnings	earning	NOUN
gujaf-215	102	15	management	management	NOUN
gujaf-215	102	16	have	have	AUX
gujaf-215	102	17	been	be	AUX
gujaf-215	102	18	undertaken	undertake	VERB
gujaf-215	102	19	in	in	ADP
gujaf-215	102	20	developed	developed	ADJ
gujaf-215	102	21	countries	country	NOUN
gujaf-215	102	22	suggest	suggest	VERB
gujaf-215	102	23	that	that	SCONJ
gujaf-215	102	24	monitoring	monitor	VERB
gujaf-215	102	25	the	the	DET
gujaf-215	102	26	process	process	NOUN
gujaf-215	102	27	of	of	ADP
gujaf-215	102	28	financial	financial	ADJ
gujaf-215	102	29	reporting	reporting	NOUN
gujaf-215	102	30	and	and	CCONJ
gujaf-215	102	31	ensuring	ensure	VERB
gujaf-215	102	32	high	high	ADJ
gujaf-215	102	33	-	-	PUNCT
gujaf-215	102	34	quality	quality	NOUN
gujaf-215	102	35	reliable	reliable	ADJ
gujaf-215	102	36	financial	financial	ADJ
gujaf-215	102	37	statements	statement	NOUN
gujaf-215	102	38	internally	internally	ADV
gujaf-215	102	39	is	be	AUX
gujaf-215	102	40	one	one	NUM
gujaf-215	102	41	of	of	ADP
gujaf-215	102	42	the	the	DET
gujaf-215	102	43	major	major	ADJ
gujaf-215	102	44	tasks	task	NOUN
gujaf-215	102	45	bestowed	bestow	VERB
gujaf-215	102	46	on	on	ADP
gujaf-215	102	47	the	the	DET
gujaf-215	102	48	board	board	NOUN
gujaf-215	102	49	and	and	CCONJ
gujaf-215	102	50	in	in	ADP
gujaf-215	102	51	particular	particular	ADJ
gujaf-215	102	52	,	,	PUNCT
gujaf-215	102	53	the	the	DET
gujaf-215	102	54	independent	independent	ADJ
gujaf-215	102	55	outside	outside	ADJ
gujaf-215	102	56	directors	director	NOUN
gujaf-215	102	57	of	of	ADP
gujaf-215	102	58	the	the	DET
gujaf-215	102	59	company	company	NOUN
gujaf-215	102	60	(	(	PUNCT
gujaf-215	102	61	hosseini	hosseini	PROPN
gujaf-215	102	62	,	,	PUNCT
gujaf-215	102	63	2017	2017	NUM
gujaf-215	102	64	)	)	PUNCT
gujaf-215	102	65	.	.	PUNCT
gujaf-215	103	1	furthermore	furthermore	ADV
gujaf-215	103	2	,	,	PUNCT
gujaf-215	103	3	the	the	DET
gujaf-215	103	4	external	external	ADJ
gujaf-215	103	5	auditor	auditor	NOUN
gujaf-215	103	6	is	be	AUX
gujaf-215	103	7	expected	expect	VERB
gujaf-215	103	8	by	by	ADP
gujaf-215	103	9	law	law	NOUN
gujaf-215	103	10	to	to	PART
gujaf-215	103	11	provide	provide	VERB
gujaf-215	103	12	assurance	assurance	NOUN
gujaf-215	103	13	reasonably	reasonably	ADV
gujaf-215	103	14	that	that	SCONJ
gujaf-215	103	15	the	the	DET
gujaf-215	103	16	published	publish	VERB
gujaf-215	103	17	financial	financial	ADJ
gujaf-215	103	18	report	report	NOUN
gujaf-215	103	19	is	be	AUX
gujaf-215	103	20	fairly	fairly	ADV
gujaf-215	103	21	presented	present	VERB
gujaf-215	103	22	and	and	CCONJ
gujaf-215	103	23	free	free	ADJ
gujaf-215	103	24	from	from	ADP
gujaf-215	103	25	material	material	ADJ
gujaf-215	103	26	misstatements	misstatement	NOUN
gujaf-215	103	27	and	and	CCONJ
gujaf-215	103	28	also	also	ADV
gujaf-215	103	29	errors	error	NOUN
gujaf-215	103	30	that	that	PRON
gujaf-215	103	31	are	be	AUX
gujaf-215	103	32	immaterial	immaterial	ADJ
gujaf-215	103	33	(	(	PUNCT
gujaf-215	103	34	davis	davis	PROPN
gujaf-215	103	35	&	&	CCONJ
gujaf-215	103	36	soo	soo	PROPN
gujaf-215	103	37	,	,	PUNCT
gujaf-215	103	38	2016	2016	NUM
gujaf-215	103	39	)	)	PUNCT
gujaf-215	103	40	.	.	PUNCT
gujaf-215	104	1	the	the	DET
gujaf-215	104	2	annual	annual	ADJ
gujaf-215	104	3	audit	audit	NOUN
gujaf-215	104	4	of	of	ADP
gujaf-215	104	5	published	publish	VERB
gujaf-215	104	6	financial	financial	ADJ
gujaf-215	104	7	report	report	NOUN
gujaf-215	104	8	is	be	AUX
gujaf-215	104	9	a	a	DET
gujaf-215	104	10	monitoring	monitoring	NOUN
gujaf-215	104	11	mechanism	mechanism	NOUN
gujaf-215	104	12	performed	perform	VERB
gujaf-215	104	13	to	to	PART
gujaf-215	104	14	provide	provide	VERB
gujaf-215	104	15	a	a	DET
gujaf-215	104	16	reasonable	reasonable	ADJ
gujaf-215	104	17	assurance	assurance	NOUN
gujaf-215	104	18	that	that	PRON
gujaf-215	104	19	the	the	DET
gujaf-215	104	20	financial	financial	ADJ
gujaf-215	104	21	statement	statement	NOUN
gujaf-215	104	22	prepared	prepare	VERB
gujaf-215	104	23	by	by	ADP
gujaf-215	104	24	management	management	NOUN
gujaf-215	104	25	is	be	AUX
gujaf-215	104	26	free	free	ADJ
gujaf-215	104	27	from	from	ADP
gujaf-215	104	28	material	material	NOUN
gujaf-215	104	29	misstatement	misstatement	NOUN
gujaf-215	104	30	.	.	PUNCT
gujaf-215	105	1	the	the	DET
gujaf-215	105	2	quality	quality	NOUN
gujaf-215	105	3	of	of	ADP
gujaf-215	105	4	audit	audit	NOUN
gujaf-215	105	5	is	be	AUX
gujaf-215	105	6	expected	expect	VERB
gujaf-215	105	7	to	to	PART
gujaf-215	105	8	be	be	AUX
gujaf-215	105	9	associated	associate	VERB
gujaf-215	105	10	with	with	ADP
gujaf-215	105	11	reduction	reduction	NOUN
gujaf-215	105	12	of	of	ADP
gujaf-215	105	13	error	error	NOUN
gujaf-215	105	14	and	and	CCONJ
gujaf-215	105	15	increase	increase	NOUN
gujaf-215	105	16	in	in	ADP
gujaf-215	105	17	compliance	compliance	NOUN
gujaf-215	105	18	with	with	ADP
gujaf-215	105	19	rules	rule	NOUN
gujaf-215	105	20	,	,	PUNCT
gujaf-215	105	21	regulations	regulation	NOUN
gujaf-215	105	22	and	and	CCONJ
gujaf-215	105	23	standards	standard	NOUN
gujaf-215	105	24	(	(	PUNCT
gujaf-215	105	25	osemene	osemene	NOUN
gujaf-215	105	26	&	&	CCONJ
gujaf-215	105	27	fakile	fakile	PROPN
gujaf-215	105	28	,	,	PUNCT
gujaf-215	105	29	2018	2018	NUM
gujaf-215	105	30	)	)	PUNCT
gujaf-215	105	31	.	.	PUNCT
gujaf-215	106	1	thus	thus	ADV
gujaf-215	106	2	,	,	PUNCT
gujaf-215	106	3	the	the	DET
gujaf-215	106	4	annual	annual	ADJ
gujaf-215	106	5	statutory	statutory	ADJ
gujaf-215	106	6	audit	audit	NOUN
gujaf-215	106	7	is	be	AUX
gujaf-215	106	8	not	not	PART
gujaf-215	106	9	performed	perform	VERB
gujaf-215	106	10	primarily	primarily	ADV
gujaf-215	106	11	to	to	PART
gujaf-215	106	12	detect	detect	VERB
gujaf-215	106	13	fraud	fraud	NOUN
gujaf-215	106	14	or	or	CCONJ
gujaf-215	106	15	prevent	prevent	VERB
gujaf-215	106	16	fraud	fraud	NOUN
gujaf-215	106	17	but	but	CCONJ
gujaf-215	106	18	to	to	PART
gujaf-215	106	19	give	give	VERB
gujaf-215	106	20	assurance	assurance	NOUN
gujaf-215	106	21	and	and	CCONJ
gujaf-215	106	22	credibility	credibility	NOUN
gujaf-215	106	23	that	that	SCONJ
gujaf-215	106	24	the	the	DET
gujaf-215	106	25	preparation	preparation	NOUN
gujaf-215	106	26	and	and	CCONJ
gujaf-215	106	27	presentation	presentation	NOUN
gujaf-215	106	28	of	of	ADP
gujaf-215	106	29	the	the	DET
gujaf-215	106	30	financial	financial	ADJ
gujaf-215	106	31	statement	statement	NOUN
gujaf-215	106	32	is	be	AUX
gujaf-215	106	33	true	true	ADJ
gujaf-215	106	34	and	and	CCONJ
gujaf-215	106	35	fair	fair	ADJ
gujaf-215	106	36	(	(	PUNCT
gujaf-215	106	37	huguet	huguet	NOUN
gujaf-215	106	38	&	&	CCONJ
gujaf-215	106	39	gandía	gandía	NOUN
gujaf-215	106	40	,	,	PUNCT
gujaf-215	106	41	2016	2016	NUM
gujaf-215	106	42	)	)	PUNCT
gujaf-215	106	43	.	.	PUNCT
gujaf-215	107	1	https://doi.org/10.57233/gujaf.v4i1.208	https://doi.org/10.57233/gujaf.v4i1.208	NOUN
gujaf-215	107	2	gusau	gusau	ADJ
gujaf-215	107	3	journal	journal	NOUN
gujaf-215	107	4	of	of	ADP
gujaf-215	107	5	accounting	accounting	NOUN
gujaf-215	107	6	and	and	CCONJ
gujaf-215	107	7	finance	finance	NOUN
gujaf-215	107	8	,	,	PUNCT
gujaf-215	107	9	vol	vol	NOUN
gujaf-215	107	10	.	.	PROPN
gujaf-215	107	11	4	4	NUM
gujaf-215	107	12	,	,	PUNCT
gujaf-215	107	13	issue	issue	NOUN
gujaf-215	107	14	1	1	NUM
gujaf-215	107	15	,	,	PUNCT
gujaf-215	107	16	april	april	PROPN
gujaf-215	107	17	,	,	PUNCT
gujaf-215	107	18	2023	2023	NUM
gujaf-215	107	19	218	218	NUM
gujaf-215	107	20	this	this	DET
gujaf-215	107	21	study	study	NOUN
gujaf-215	107	22	is	be	AUX
gujaf-215	107	23	different	different	ADJ
gujaf-215	107	24	from	from	ADP
gujaf-215	107	25	existing	exist	VERB
gujaf-215	107	26	literature	literature	NOUN
gujaf-215	107	27	in	in	ADP
gujaf-215	107	28	two	two	NUM
gujaf-215	107	29	major	major	ADJ
gujaf-215	107	30	ways	way	NOUN
gujaf-215	107	31	.	.	PUNCT
gujaf-215	108	1	earnings	earning	NOUN
gujaf-215	108	2	management	management	NOUN
gujaf-215	108	3	is	be	AUX
gujaf-215	108	4	measured	measure	VERB
gujaf-215	108	5	by	by	ADP
gujaf-215	108	6	the	the	DET
gujaf-215	108	7	adoption	adoption	NOUN
gujaf-215	108	8	of	of	ADP
gujaf-215	108	9	manipulation	manipulation	NOUN
gujaf-215	108	10	of	of	ADP
gujaf-215	108	11	real	real	ADJ
gujaf-215	108	12	activities	activity	NOUN
gujaf-215	108	13	in	in	ADP
gujaf-215	108	14	methodology	methodology	NOUN
gujaf-215	108	15	rather	rather	ADV
gujaf-215	108	16	than	than	ADP
gujaf-215	108	17	discretionary	discretionary	ADJ
gujaf-215	108	18	accruals	accrual	NOUN
gujaf-215	108	19	method	method	NOUN
gujaf-215	108	20	,	,	PUNCT
gujaf-215	108	21	some	some	PRON
gujaf-215	108	22	of	of	ADP
gujaf-215	108	23	the	the	DET
gujaf-215	108	24	reasons	reason	NOUN
gujaf-215	108	25	in	in	ADP
gujaf-215	108	26	doing	do	VERB
gujaf-215	108	27	so	so	ADV
gujaf-215	108	28	are	be	AUX
gujaf-215	108	29	:	:	PUNCT
gujaf-215	108	30	the	the	DET
gujaf-215	108	31	fact	fact	NOUN
gujaf-215	108	32	that	that	SCONJ
gujaf-215	108	33	manipulation	manipulation	NOUN
gujaf-215	108	34	in	in	ADP
gujaf-215	108	35	discretionary	discretionary	ADJ
gujaf-215	108	36	accruals	accrual	NOUN
gujaf-215	108	37	does	do	AUX
gujaf-215	108	38	not	not	PART
gujaf-215	108	39	have	have	AUX
gujaf-215	108	40	direct	direct	ADJ
gujaf-215	108	41	effect	effect	NOUN
gujaf-215	108	42	on	on	ADP
gujaf-215	108	43	operations	operation	NOUN
gujaf-215	108	44	cash	cash	NOUN
gujaf-215	108	45	flow	flow	NOUN
gujaf-215	108	46	of	of	ADP
gujaf-215	108	47	the	the	DET
gujaf-215	108	48	company	company	NOUN
gujaf-215	108	49	but	but	CCONJ
gujaf-215	108	50	real	real	ADJ
gujaf-215	108	51	activities	activity	NOUN
gujaf-215	108	52	management	management	NOUN
gujaf-215	108	53	has	have	VERB
gujaf-215	108	54	a	a	DET
gujaf-215	108	55	direct	direct	ADJ
gujaf-215	108	56	consequence	consequence	NOUN
gujaf-215	108	57	on	on	ADP
gujaf-215	108	58	operations	operation	NOUN
gujaf-215	108	59	cash	cash	NOUN
gujaf-215	108	60	flow	flow	NOUN
gujaf-215	108	61	of	of	ADP
gujaf-215	108	62	the	the	DET
gujaf-215	108	63	company	company	NOUN
gujaf-215	108	64	.	.	PUNCT
gujaf-215	109	1	the	the	DET
gujaf-215	109	2	recent	recent	ADJ
gujaf-215	109	3	accountings	accounting	NOUN
gujaf-215	109	4	scandals	scandal	NOUN
gujaf-215	109	5	in	in	ADP
gujaf-215	109	6	the	the	DET
gujaf-215	109	7	oil	oil	NOUN
gujaf-215	109	8	&	&	CCONJ
gujaf-215	109	9	gas	gas	NOUN
gujaf-215	109	10	sector	sector	NOUN
gujaf-215	109	11	,	,	PUNCT
gujaf-215	109	12	the	the	DET
gujaf-215	109	13	aviation	aviation	NOUN
gujaf-215	109	14	sector	sector	NOUN
gujaf-215	109	15	as	as	ADV
gujaf-215	109	16	well	well	ADV
gujaf-215	109	17	as	as	ADP
gujaf-215	109	18	the	the	DET
gujaf-215	109	19	consumer	consumer	NOUN
gujaf-215	109	20	goods	good	NOUN
gujaf-215	109	21	sector	sector	NOUN
gujaf-215	109	22	of	of	ADP
gujaf-215	109	23	the	the	DET
gujaf-215	109	24	listed	list	VERB
gujaf-215	109	25	non	non	ADJ
gujaf-215	109	26	-	-	ADJ
gujaf-215	109	27	financial	financial	ADJ
gujaf-215	109	28	firms	firm	NOUN
gujaf-215	109	29	from	from	ADP
gujaf-215	109	30	2013	2013	NUM
gujaf-215	109	31	-	-	SYM
gujaf-215	109	32	2020	2020	NUM
gujaf-215	109	33	.	.	PUNCT
gujaf-215	110	1	these	these	PRON
gujaf-215	110	2	have	have	AUX
gujaf-215	110	3	provided	provide	VERB
gujaf-215	110	4	reasonable	reasonable	ADJ
gujaf-215	110	5	and	and	CCONJ
gujaf-215	110	6	sufficient	sufficient	ADJ
gujaf-215	110	7	evidences	evidence	NOUN
gujaf-215	110	8	from	from	ADP
gujaf-215	110	9	the	the	DET
gujaf-215	110	10	decided	decide	VERB
gujaf-215	110	11	cases	case	NOUN
gujaf-215	110	12	to	to	PART
gujaf-215	110	13	argue	argue	VERB
gujaf-215	110	14	that	that	SCONJ
gujaf-215	110	15	there	there	PRON
gujaf-215	110	16	is	be	VERB
gujaf-215	110	17	negligence	negligence	NOUN
gujaf-215	110	18	and	and	CCONJ
gujaf-215	110	19	lack	lack	NOUN
gujaf-215	110	20	of	of	ADP
gujaf-215	110	21	integrity	integrity	NOUN
gujaf-215	110	22	on	on	ADP
gujaf-215	110	23	the	the	DET
gujaf-215	110	24	part	part	NOUN
gujaf-215	110	25	audit	audit	NOUN
gujaf-215	110	26	committees	committee	NOUN
gujaf-215	110	27	and	and	CCONJ
gujaf-215	110	28	top	top	ADJ
gujaf-215	110	29	management	management	NOUN
gujaf-215	110	30	officials	official	NOUN
gujaf-215	110	31	of	of	ADP
gujaf-215	110	32	corporate	corporate	ADJ
gujaf-215	110	33	entities	entity	NOUN
gujaf-215	110	34	.	.	PUNCT
gujaf-215	111	1	these	these	PRON
gujaf-215	111	2	show	show	VERB
gujaf-215	111	3	that	that	SCONJ
gujaf-215	111	4	accounting	accounting	NOUN
gujaf-215	111	5	scandals	scandal	NOUN
gujaf-215	111	6	are	be	AUX
gujaf-215	111	7	still	still	ADV
gujaf-215	111	8	being	be	AUX
gujaf-215	111	9	experienced	experience	VERB
gujaf-215	111	10	in	in	ADP
gujaf-215	111	11	nigeria	nigeria	PROPN
gujaf-215	111	12	.	.	PUNCT
gujaf-215	112	1	is	be	AUX
gujaf-215	112	2	it	it	PRON
gujaf-215	112	3	the	the	DET
gujaf-215	112	4	audit	audit	NOUN
gujaf-215	112	5	independence	independence	NOUN
gujaf-215	112	6	that	that	PRON
gujaf-215	112	7	is	be	AUX
gujaf-215	112	8	compromised	compromise	VERB
gujaf-215	112	9	,	,	PUNCT
gujaf-215	112	10	or	or	CCONJ
gujaf-215	112	11	the	the	DET
gujaf-215	112	12	auditors	auditor	NOUN
gujaf-215	112	13	are	be	AUX
gujaf-215	112	14	highly	highly	ADV
gujaf-215	112	15	compensated	compensated	ADJ
gujaf-215	112	16	or	or	CCONJ
gujaf-215	112	17	non	non	ADJ
gujaf-215	112	18	-	-	ADJ
gujaf-215	112	19	financial	financial	ADJ
gujaf-215	112	20	firms	firm	NOUN
gujaf-215	112	21	are	be	AUX
gujaf-215	112	22	not	not	PART
gujaf-215	112	23	audited	audit	VERB
gujaf-215	112	24	by	by	ADP
gujaf-215	112	25	the	the	DET
gujaf-215	112	26	experienced	experienced	ADJ
gujaf-215	112	27	auditors	auditor	NOUN
gujaf-215	112	28	such	such	ADJ
gujaf-215	112	29	as	as	ADP
gujaf-215	112	30	big4	big4	NOUN
gujaf-215	112	31	,	,	PUNCT
gujaf-215	112	32	or	or	CCONJ
gujaf-215	112	33	is	be	AUX
gujaf-215	112	34	it	it	PRON
gujaf-215	112	35	that	that	DET
gujaf-215	112	36	audit	audit	NOUN
gujaf-215	112	37	committee	committee	NOUN
gujaf-215	112	38	of	of	ADP
gujaf-215	112	39	the	the	DET
gujaf-215	112	40	non	non	ADJ
gujaf-215	112	41	-	-	ADJ
gujaf-215	112	42	financial	financial	ADJ
gujaf-215	112	43	firms	firm	NOUN
gujaf-215	112	44	’	'	PUNCT
gujaf-215	112	45	board	board	NOUN
gujaf-215	112	46	that	that	PRON
gujaf-215	112	47	are	be	AUX
gujaf-215	112	48	not	not	PART
gujaf-215	112	49	really	really	ADV
gujaf-215	112	50	composed	compose	VERB
gujaf-215	112	51	of	of	ADP
gujaf-215	112	52	non	non	ADJ
gujaf-215	112	53	-	-	ADJ
gujaf-215	112	54	executive	executive	ADJ
gujaf-215	112	55	directors	director	NOUN
gujaf-215	112	56	,	,	PUNCT
gujaf-215	112	57	or	or	CCONJ
gujaf-215	112	58	the	the	DET
gujaf-215	112	59	members	member	NOUN
gujaf-215	112	60	of	of	ADP
gujaf-215	112	61	committee	committee	NOUN
gujaf-215	112	62	on	on	ADP
gujaf-215	112	63	audit	audit	NOUN
gujaf-215	112	64	are	be	AUX
gujaf-215	112	65	not	not	PART
gujaf-215	112	66	experts	expert	NOUN
gujaf-215	112	67	in	in	ADP
gujaf-215	112	68	financial	financial	ADJ
gujaf-215	112	69	statements	statement	NOUN
gujaf-215	112	70	analysis	analysis	NOUN
gujaf-215	112	71	,	,	PUNCT
gujaf-215	112	72	evaluation	evaluation	NOUN
gujaf-215	112	73	and	and	CCONJ
gujaf-215	112	74	interpretation	interpretation	NOUN
gujaf-215	112	75	,	,	PUNCT
gujaf-215	112	76	or	or	CCONJ
gujaf-215	112	77	the	the	DET
gujaf-215	112	78	meetings	meeting	NOUN
gujaf-215	112	79	frequency	frequency	NOUN
gujaf-215	112	80	by	by	ADP
gujaf-215	112	81	members	member	NOUN
gujaf-215	112	82	of	of	ADP
gujaf-215	112	83	the	the	DET
gujaf-215	112	84	committee	committee	NOUN
gujaf-215	112	85	on	on	ADP
gujaf-215	112	86	audit	audit	NOUN
gujaf-215	112	87	is	be	AUX
gujaf-215	112	88	not	not	PART
gujaf-215	112	89	adequate	adequate	ADJ
gujaf-215	112	90	enough	enough	ADV
gujaf-215	112	91	for	for	ADP
gujaf-215	112	92	scrutinising	scrutinise	VERB
gujaf-215	112	93	the	the	DET
gujaf-215	112	94	audited	audit	VERB
gujaf-215	112	95	financial	financial	ADJ
gujaf-215	112	96	statement	statement	NOUN
gujaf-215	112	97	of	of	ADP
gujaf-215	112	98	the	the	DET
gujaf-215	112	99	company	company	NOUN
gujaf-215	112	100	?	?	PUNCT
gujaf-215	113	1	hence	hence	ADV
gujaf-215	113	2	,	,	PUNCT
gujaf-215	113	3	the	the	DET
gujaf-215	113	4	provision	provision	NOUN
gujaf-215	113	5	of	of	ADP
gujaf-215	113	6	answers	answer	NOUN
gujaf-215	113	7	to	to	ADP
gujaf-215	113	8	these	these	DET
gujaf-215	113	9	raised	raise	VERB
gujaf-215	113	10	research	research	NOUN
gujaf-215	113	11	questions	question	NOUN
gujaf-215	113	12	is	be	AUX
gujaf-215	113	13	primary	primary	ADJ
gujaf-215	113	14	to	to	ADP
gujaf-215	113	15	this	this	DET
gujaf-215	113	16	study	study	NOUN
gujaf-215	113	17	.	.	PUNCT
gujaf-215	114	1	for	for	ADP
gujaf-215	114	2	these	these	DET
gujaf-215	114	3	reasons	reason	NOUN
gujaf-215	114	4	a	a	DET
gujaf-215	114	5	stream	stream	NOUN
gujaf-215	114	6	of	of	ADP
gujaf-215	114	7	previous	previous	ADJ
gujaf-215	114	8	studies	study	NOUN
gujaf-215	114	9	has	have	AUX
gujaf-215	114	10	attempted	attempt	VERB
gujaf-215	114	11	to	to	ADP
gujaf-215	114	12	investigating	investigate	VERB
gujaf-215	114	13	the	the	DET
gujaf-215	114	14	relationship	relationship	NOUN
gujaf-215	114	15	between	between	ADP
gujaf-215	114	16	the	the	DET
gujaf-215	114	17	impact	impact	NOUN
gujaf-215	114	18	of	of	ADP
gujaf-215	114	19	audit	audit	NOUN
gujaf-215	114	20	committee	committee	NOUN
gujaf-215	114	21	on	on	ADP
gujaf-215	114	22	real	real	ADJ
gujaf-215	114	23	earnings	earning	NOUN
gujaf-215	114	24	manipulations	manipulation	NOUN
gujaf-215	114	25	of	of	ADP
gujaf-215	114	26	listed	list	VERB
gujaf-215	114	27	non	non	ADJ
gujaf-215	114	28	-	-	ADJ
gujaf-215	114	29	financial	financial	ADJ
gujaf-215	114	30	fir	fir	NOUN
gujaf-215	114	31	companies	company	NOUN
gujaf-215	114	32	in	in	ADP
gujaf-215	114	33	the	the	DET
gujaf-215	114	34	nigerian	nigerian	ADJ
gujaf-215	114	35	stock	stock	NOUN
gujaf-215	114	36	exchange	exchange	NOUN
gujaf-215	114	37	but	but	CCONJ
gujaf-215	114	38	these	these	DET
gujaf-215	114	39	studies	study	NOUN
gujaf-215	114	40	have	have	AUX
gujaf-215	114	41	been	be	AUX
gujaf-215	114	42	using	use	VERB
gujaf-215	114	43	the	the	DET
gujaf-215	114	44	roychowdhurry	roychowdhurry	NOUN
gujaf-215	114	45	(	(	PUNCT
gujaf-215	114	46	2006	2006	NUM
gujaf-215	114	47	)	)	PUNCT
gujaf-215	114	48	model	model	NOUN
gujaf-215	114	49	and	and	CCONJ
gujaf-215	114	50	in	in	ADP
gujaf-215	114	51	this	this	DET
gujaf-215	114	52	study	study	NOUN
gujaf-215	114	53	a	a	DET
gujaf-215	114	54	new	new	ADJ
gujaf-215	114	55	revised	revise	VERB
gujaf-215	114	56	model	model	NOUN
gujaf-215	114	57	of	of	ADP
gujaf-215	114	58	measuring	measure	VERB
gujaf-215	114	59	real	real	ADJ
gujaf-215	114	60	earnings	earning	NOUN
gujaf-215	114	61	manipulation	manipulation	NOUN
gujaf-215	114	62	is	be	AUX
gujaf-215	114	63	adopted	adopt	VERB
gujaf-215	114	64	known	know	VERB
gujaf-215	114	65	as	as	ADP
gujaf-215	114	66	the	the	DET
gujaf-215	114	67	srivastava	srivastava	PROPN
gujaf-215	114	68	(	(	PUNCT
gujaf-215	114	69	2019	2019	NUM
gujaf-215	114	70	)	)	PUNCT
gujaf-215	114	71	model	model	NOUN
gujaf-215	114	72	thereby	thereby	ADV
gujaf-215	114	73	paving	pave	VERB
gujaf-215	114	74	a	a	DET
gujaf-215	114	75	methodological	methodological	ADJ
gujaf-215	114	76	gap	gap	NOUN
gujaf-215	114	77	to	to	PART
gujaf-215	114	78	be	be	AUX
gujaf-215	114	79	filled	fill	VERB
gujaf-215	114	80	by	by	ADP
gujaf-215	114	81	this	this	DET
gujaf-215	114	82	study	study	NOUN
gujaf-215	114	83	.	.	PUNCT
gujaf-215	115	1	and	and	CCONJ
gujaf-215	115	2	again	again	ADV
gujaf-215	115	3	,	,	PUNCT
gujaf-215	115	4	this	this	DET
gujaf-215	115	5	study	study	NOUN
gujaf-215	115	6	will	will	AUX
gujaf-215	115	7	be	be	AUX
gujaf-215	115	8	current	current	ADJ
gujaf-215	115	9	because	because	SCONJ
gujaf-215	115	10	the	the	DET
gujaf-215	115	11	period	period	NOUN
gujaf-215	115	12	of	of	ADP
gujaf-215	115	13	the	the	DET
gujaf-215	115	14	study	study	NOUN
gujaf-215	115	15	is	be	AUX
gujaf-215	115	16	extended	extend	VERB
gujaf-215	115	17	to	to	ADP
gujaf-215	115	18	2020	2020	NUM
gujaf-215	115	19	thereby	thereby	ADV
gujaf-215	115	20	filling	fill	VERB
gujaf-215	115	21	a	a	DET
gujaf-215	115	22	time	time	NOUN
gujaf-215	115	23	gap	gap	NOUN
gujaf-215	115	24	by	by	ADP
gujaf-215	115	25	this	this	DET
gujaf-215	115	26	study	study	NOUN
gujaf-215	115	27	.	.	PUNCT
gujaf-215	116	1	also	also	ADV
gujaf-215	116	2	,	,	PUNCT
gujaf-215	116	3	this	this	DET
gujaf-215	116	4	study	study	NOUN
gujaf-215	116	5	will	will	AUX
gujaf-215	116	6	also	also	ADV
gujaf-215	116	7	carry	carry	VERB
gujaf-215	116	8	-	-	PUNCT
gujaf-215	116	9	out	out	ADP
gujaf-215	116	10	post	post	ADJ
gujaf-215	116	11	-	-	ADJ
gujaf-215	116	12	estimation	estimation	ADJ
gujaf-215	116	13	tests	test	NOUN
gujaf-215	116	14	to	to	PART
gujaf-215	116	15	improve	improve	VERB
gujaf-215	116	16	the	the	DET
gujaf-215	116	17	reliability	reliability	NOUN
gujaf-215	116	18	of	of	ADP
gujaf-215	116	19	and	and	CCONJ
gujaf-215	116	20	originality	originality	NOUN
gujaf-215	116	21	of	of	ADP
gujaf-215	116	22	the	the	DET
gujaf-215	116	23	study	study	NOUN
gujaf-215	116	24	.	.	PUNCT
gujaf-215	117	1	the	the	DET
gujaf-215	117	2	main	main	ADJ
gujaf-215	117	3	objective	objective	NOUN
gujaf-215	117	4	this	this	DET
gujaf-215	117	5	study	study	NOUN
gujaf-215	117	6	is	be	AUX
gujaf-215	117	7	to	to	PART
gujaf-215	117	8	examine	examine	VERB
gujaf-215	117	9	the	the	DET
gujaf-215	117	10	impact	impact	NOUN
gujaf-215	117	11	of	of	ADP
gujaf-215	117	12	the	the	DET
gujaf-215	117	13	moderating	moderate	VERB
gujaf-215	117	14	role	role	NOUN
gujaf-215	117	15	of	of	ADP
gujaf-215	117	16	audit	audit	NOUN
gujaf-215	117	17	committee	committee	NOUN
gujaf-215	117	18	on	on	ADP
gujaf-215	117	19	the	the	DET
gujaf-215	117	20	relationship	relationship	NOUN
gujaf-215	117	21	between	between	ADP
gujaf-215	117	22	audit	audit	NOUN
gujaf-215	117	23	quality	quality	NOUN
gujaf-215	117	24	and	and	CCONJ
gujaf-215	117	25	real	real	ADJ
gujaf-215	117	26	earnings	earning	NOUN
gujaf-215	117	27	management	management	NOUN
gujaf-215	117	28	of	of	ADP
gujaf-215	117	29	listed	list	VERB
gujaf-215	117	30	non	non	ADJ
gujaf-215	117	31	-	-	ADJ
gujaf-215	117	32	financial	financial	ADJ
gujaf-215	117	33	firms	firm	NOUN
gujaf-215	117	34	in	in	ADP
gujaf-215	117	35	nigeria	nigeria	PROPN
gujaf-215	117	36	.	.	PUNCT
gujaf-215	118	1	the	the	DET
gujaf-215	118	2	specific	specific	ADJ
gujaf-215	118	3	objectives	objective	NOUN
gujaf-215	118	4	of	of	ADP
gujaf-215	118	5	the	the	DET
gujaf-215	118	6	study	study	NOUN
gujaf-215	118	7	are	be	AUX
gujaf-215	118	8	:	:	PUNCT
gujaf-215	118	9	i.	i.	NOUN
gujaf-215	118	10	to	to	PART
gujaf-215	118	11	examine	examine	VERB
gujaf-215	118	12	the	the	DET
gujaf-215	118	13	impact	impact	NOUN
gujaf-215	118	14	of	of	ADP
gujaf-215	118	15	auditor	auditor	NOUN
gujaf-215	118	16	’s	’s	PART
gujaf-215	118	17	independence	independence	NOUN
gujaf-215	118	18	on	on	ADP
gujaf-215	118	19	real	real	ADJ
gujaf-215	118	20	earnings	earning	NOUN
gujaf-215	118	21	management	management	NOUN
gujaf-215	118	22	of	of	ADP
gujaf-215	118	23	listed	list	VERB
gujaf-215	118	24	non	non	ADJ
gujaf-215	118	25	-	-	ADJ
gujaf-215	118	26	financial	financial	ADJ
gujaf-215	118	27	firms	firm	NOUN
gujaf-215	118	28	in	in	ADP
gujaf-215	118	29	nigeria	nigeria	PROPN
gujaf-215	118	30	.	.	PUNCT
gujaf-215	119	1	gusau	gusau	PROPN
gujaf-215	119	2	journal	journal	PROPN
gujaf-215	119	3	of	of	ADP
gujaf-215	119	4	accounting	accounting	NOUN
gujaf-215	119	5	and	and	CCONJ
gujaf-215	119	6	finance	finance	NOUN
gujaf-215	119	7	,	,	PUNCT
gujaf-215	119	8	vol	vol	NOUN
gujaf-215	119	9	.	.	PROPN
gujaf-215	119	10	4	4	NUM
gujaf-215	119	11	,	,	PUNCT
gujaf-215	119	12	issue	issue	NOUN
gujaf-215	119	13	1	1	NUM
gujaf-215	119	14	,	,	PUNCT
gujaf-215	119	15	april	april	PROPN
gujaf-215	119	16	,	,	PUNCT
gujaf-215	119	17	2023	2023	NUM
gujaf-215	119	18	219	219	NUM
gujaf-215	119	19	ii	ii	NOUN
gujaf-215	119	20	.	.	PUNCT
gujaf-215	120	1	to	to	PART
gujaf-215	120	2	investigate	investigate	VERB
gujaf-215	120	3	the	the	DET
gujaf-215	120	4	impact	impact	NOUN
gujaf-215	120	5	auditor	auditor	NOUN
gujaf-215	120	6	’s	’s	PART
gujaf-215	120	7	remuneration	remuneration	NOUN
gujaf-215	120	8	(	(	PUNCT
gujaf-215	120	9	fee	fee	NOUN
gujaf-215	120	10	)	)	PUNCT
gujaf-215	120	11	on	on	ADP
gujaf-215	120	12	real	real	ADJ
gujaf-215	120	13	earnings	earning	NOUN
gujaf-215	120	14	management	management	NOUN
gujaf-215	120	15	of	of	ADP
gujaf-215	120	16	listed	list	VERB
gujaf-215	120	17	non	non	ADJ
gujaf-215	120	18	-	-	ADJ
gujaf-215	120	19	financial	financial	ADJ
gujaf-215	120	20	firms	firm	NOUN
gujaf-215	120	21	in	in	ADP
gujaf-215	120	22	nigeria	nigeria	PROPN
gujaf-215	120	23	.	.	PUNCT
gujaf-215	121	1	iii	iii	X
gujaf-215	121	2	.	.	PUNCT
gujaf-215	121	3	to	to	PART
gujaf-215	121	4	assess	assess	VERB
gujaf-215	121	5	the	the	DET
gujaf-215	121	6	impact	impact	NOUN
gujaf-215	121	7	of	of	ADP
gujaf-215	121	8	auditor	auditor	NOUN
gujaf-215	121	9	’s	’s	PART
gujaf-215	121	10	tenure	tenure	NOUN
gujaf-215	121	11	on	on	ADP
gujaf-215	121	12	real	real	ADJ
gujaf-215	121	13	earnings	earning	NOUN
gujaf-215	121	14	management	management	NOUN
gujaf-215	121	15	of	of	ADP
gujaf-215	121	16	listed	list	VERB
gujaf-215	121	17	non	non	ADJ
gujaf-215	121	18	-	-	ADJ
gujaf-215	121	19	financial	financial	ADJ
gujaf-215	121	20	firms	firm	NOUN
gujaf-215	121	21	in	in	ADP
gujaf-215	121	22	nigeria	nigeria	PROPN
gujaf-215	121	23	.	.	PUNCT
gujaf-215	122	1	iv	iv	X
gujaf-215	122	2	.	.	PUNCT
gujaf-215	122	3	to	to	PART
gujaf-215	122	4	investigate	investigate	VERB
gujaf-215	122	5	the	the	DET
gujaf-215	122	6	impact	impact	NOUN
gujaf-215	122	7	of	of	ADP
gujaf-215	122	8	auditor	auditor	NOUN
gujaf-215	122	9	’s	’s	PART
gujaf-215	122	10	size	size	NOUN
gujaf-215	122	11	on	on	ADP
gujaf-215	122	12	real	real	ADJ
gujaf-215	122	13	earnings	earning	NOUN
gujaf-215	122	14	management	management	NOUN
gujaf-215	122	15	of	of	ADP
gujaf-215	122	16	listed	list	VERB
gujaf-215	122	17	non	non	ADJ
gujaf-215	122	18	-	-	ADJ
gujaf-215	122	19	financial	financial	ADJ
gujaf-215	122	20	firms	firm	NOUN
gujaf-215	122	21	in	in	ADP
gujaf-215	122	22	nigeria	nigeria	PROPN
gujaf-215	122	23	.	.	PUNCT
gujaf-215	123	1	v.	v.	ADP
gujaf-215	123	2	to	to	PART
gujaf-215	123	3	establish	establish	VERB
gujaf-215	123	4	whether	whether	SCONJ
gujaf-215	123	5	audit	audit	NOUN
gujaf-215	123	6	committee	committee	NOUN
gujaf-215	123	7	can	can	AUX
gujaf-215	123	8	moderate	moderate	VERB
gujaf-215	123	9	the	the	DET
gujaf-215	123	10	relation	relation	NOUN
gujaf-215	123	11	between	between	ADP
gujaf-215	123	12	audit	audit	NOUN
gujaf-215	123	13	quality	quality	NOUN
gujaf-215	123	14	and	and	CCONJ
gujaf-215	123	15	real	real	ADJ
gujaf-215	123	16	earnings	earning	NOUN
gujaf-215	123	17	management	management	NOUN
gujaf-215	123	18	of	of	ADP
gujaf-215	123	19	listed	list	VERB
gujaf-215	123	20	non	non	ADJ
gujaf-215	123	21	-	-	ADJ
gujaf-215	123	22	financial	financial	ADJ
gujaf-215	123	23	firms	firm	NOUN
gujaf-215	123	24	in	in	ADP
gujaf-215	123	25	nigeria	nigeria	PROPN
gujaf-215	123	26	.	.	PUNCT
gujaf-215	124	1	in	in	ADP
gujaf-215	124	2	line	line	NOUN
gujaf-215	124	3	with	with	ADP
gujaf-215	124	4	the	the	DET
gujaf-215	124	5	objectives	objective	NOUN
gujaf-215	124	6	of	of	ADP
gujaf-215	124	7	the	the	DET
gujaf-215	124	8	study	study	NOUN
gujaf-215	124	9	,	,	PUNCT
gujaf-215	124	10	the	the	DET
gujaf-215	124	11	following	follow	VERB
gujaf-215	124	12	hypotheses	hypothesis	NOUN
gujaf-215	124	13	are	be	AUX
gujaf-215	124	14	formulated	formulate	VERB
gujaf-215	124	15	in	in	ADP
gujaf-215	124	16	null	null	ADJ
gujaf-215	124	17	form	form	NOUN
gujaf-215	124	18	:	:	PUNCT
gujaf-215	124	19	ho1	ho1	NOUN
gujaf-215	124	20	auditor	auditor	NOUN
gujaf-215	124	21	independence	independence	NOUN
gujaf-215	124	22	has	have	VERB
gujaf-215	124	23	no	no	DET
gujaf-215	124	24	significant	significant	ADJ
gujaf-215	124	25	impact	impact	NOUN
gujaf-215	124	26	on	on	ADP
gujaf-215	124	27	real	real	ADJ
gujaf-215	124	28	earnings	earning	NOUN
gujaf-215	124	29	management	management	NOUN
gujaf-215	124	30	of	of	ADP
gujaf-215	124	31	listed	list	VERB
gujaf-215	124	32	non	non	ADJ
gujaf-215	124	33	-	-	ADJ
gujaf-215	124	34	financial	financial	ADJ
gujaf-215	124	35	firms	firm	NOUN
gujaf-215	124	36	in	in	ADP
gujaf-215	124	37	nigeria	nigeria	PROPN
gujaf-215	124	38	.	.	PUNCT
gujaf-215	125	1	ho2	ho2	PROPN
gujaf-215	125	2	auditor	auditor	PROPN
gujaf-215	125	3	remuneration	remuneration	NOUN
gujaf-215	125	4	(	(	PUNCT
gujaf-215	125	5	fee	fee	NOUN
gujaf-215	125	6	)	)	PUNCT
gujaf-215	125	7	has	have	VERB
gujaf-215	125	8	no	no	DET
gujaf-215	125	9	significant	significant	ADJ
gujaf-215	125	10	impact	impact	NOUN
gujaf-215	125	11	on	on	ADP
gujaf-215	125	12	real	real	ADJ
gujaf-215	125	13	earnings	earning	NOUN
gujaf-215	125	14	management	management	NOUN
gujaf-215	125	15	of	of	ADP
gujaf-215	125	16	listed	list	VERB
gujaf-215	125	17	non	non	ADJ
gujaf-215	125	18	-	-	ADJ
gujaf-215	125	19	financial	financial	ADJ
gujaf-215	125	20	firms	firm	NOUN
gujaf-215	125	21	in	in	ADP
gujaf-215	125	22	nigeria	nigeria	PROPN
gujaf-215	125	23	.	.	PUNCT
gujaf-215	126	1	ho3	ho3	NOUN
gujaf-215	126	2	auditor	auditor	NOUN
gujaf-215	126	3	tenure	tenure	NOUN
gujaf-215	126	4	has	have	VERB
gujaf-215	126	5	no	no	DET
gujaf-215	126	6	significant	significant	ADJ
gujaf-215	126	7	impact	impact	NOUN
gujaf-215	126	8	on	on	ADP
gujaf-215	126	9	real	real	ADJ
gujaf-215	126	10	earnings	earning	NOUN
gujaf-215	126	11	management	management	NOUN
gujaf-215	126	12	of	of	ADP
gujaf-215	126	13	listed	list	VERB
gujaf-215	126	14	non	non	ADJ
gujaf-215	126	15	-	-	ADJ
gujaf-215	126	16	financial	financial	ADJ
gujaf-215	126	17	firms	firm	NOUN
gujaf-215	126	18	in	in	ADP
gujaf-215	126	19	nigeria	nigeria	PROPN
gujaf-215	126	20	.	.	PUNCT
gujaf-215	127	1	ho4	ho4	PROPN
gujaf-215	127	2	auditor	auditor	NOUN
gujaf-215	127	3	size	size	NOUN
gujaf-215	127	4	has	have	VERB
gujaf-215	127	5	no	no	DET
gujaf-215	127	6	significant	significant	ADJ
gujaf-215	127	7	impact	impact	NOUN
gujaf-215	127	8	on	on	ADP
gujaf-215	127	9	real	real	ADJ
gujaf-215	127	10	earnings	earning	NOUN
gujaf-215	127	11	management	management	NOUN
gujaf-215	127	12	of	of	ADP
gujaf-215	127	13	listed	list	VERB
gujaf-215	127	14	non	non	ADJ
gujaf-215	127	15	-	-	ADJ
gujaf-215	127	16	financial	financial	ADJ
gujaf-215	127	17	firms	firm	NOUN
gujaf-215	127	18	in	in	ADP
gujaf-215	127	19	nigeria	nigeria	PROPN
gujaf-215	127	20	.	.	PUNCT
gujaf-215	128	1	ho5	ho5	PROPN
gujaf-215	128	2	audit	audit	PROPN
gujaf-215	128	3	committee	committee	NOUN
gujaf-215	128	4	has	have	VERB
gujaf-215	128	5	no	no	DET
gujaf-215	128	6	significant	significant	ADJ
gujaf-215	128	7	moderating	moderate	VERB
gujaf-215	128	8	effect	effect	NOUN
gujaf-215	128	9	on	on	ADP
gujaf-215	128	10	the	the	DET
gujaf-215	128	11	relationship	relationship	NOUN
gujaf-215	128	12	between	between	ADP
gujaf-215	128	13	audit	audit	NOUN
gujaf-215	128	14	quality	quality	NOUN
gujaf-215	128	15	(	(	PUNCT
gujaf-215	128	16	independence	independence	NOUN
gujaf-215	128	17	,	,	PUNCT
gujaf-215	128	18	fee	fee	NOUN
gujaf-215	128	19	,	,	PUNCT
gujaf-215	128	20	tenure	tenure	NOUN
gujaf-215	128	21	and	and	CCONJ
gujaf-215	128	22	size	size	NOUN
gujaf-215	128	23	)	)	PUNCT
gujaf-215	128	24	and	and	CCONJ
gujaf-215	128	25	real	real	ADJ
gujaf-215	128	26	earnings	earning	NOUN
gujaf-215	128	27	management	management	NOUN
gujaf-215	128	28	of	of	ADP
gujaf-215	128	29	listed	list	VERB
gujaf-215	128	30	non	non	ADJ
gujaf-215	128	31	-	-	ADJ
gujaf-215	128	32	financial	financial	ADJ
gujaf-215	128	33	firms	firm	NOUN
gujaf-215	128	34	in	in	ADP
gujaf-215	128	35	nigeria	nigeria	PROPN
gujaf-215	128	36	.	.	PUNCT
gujaf-215	129	1	this	this	DET
gujaf-215	129	2	study	study	NOUN
gujaf-215	129	3	examines	examine	VERB
gujaf-215	129	4	the	the	DET
gujaf-215	129	5	moderating	moderate	VERB
gujaf-215	129	6	impact	impact	NOUN
gujaf-215	129	7	of	of	ADP
gujaf-215	129	8	audit	audit	NOUN
gujaf-215	129	9	committee	committee	NOUN
gujaf-215	129	10	on	on	ADP
gujaf-215	129	11	the	the	DET
gujaf-215	129	12	relationship	relationship	NOUN
gujaf-215	129	13	between	between	ADP
gujaf-215	129	14	audit	audit	NOUN
gujaf-215	129	15	quality	quality	NOUN
gujaf-215	129	16	and	and	CCONJ
gujaf-215	129	17	real	real	ADJ
gujaf-215	129	18	earnings	earning	NOUN
gujaf-215	129	19	management	management	NOUN
gujaf-215	129	20	and	and	CCONJ
gujaf-215	129	21	it	it	PRON
gujaf-215	129	22	’s	’s	AUX
gujaf-215	129	23	restricted	restrict	VERB
gujaf-215	129	24	to	to	ADP
gujaf-215	129	25	external	external	ADJ
gujaf-215	129	26	auditors	auditor	NOUN
gujaf-215	129	27	and	and	CCONJ
gujaf-215	129	28	non	non	ADJ
gujaf-215	129	29	-	-	ADJ
gujaf-215	129	30	financial	financial	ADJ
gujaf-215	129	31	firms	firm	NOUN
gujaf-215	129	32	listed	list	VERB
gujaf-215	129	33	on	on	ADP
gujaf-215	129	34	floor	floor	NOUN
gujaf-215	129	35	of	of	ADP
gujaf-215	129	36	nse	nse	NOUN
gujaf-215	129	37	as	as	ADP
gujaf-215	129	38	at	at	ADP
gujaf-215	129	39	the	the	DET
gujaf-215	129	40	end	end	NOUN
gujaf-215	129	41	of	of	ADP
gujaf-215	129	42	2020	2020	NUM
gujaf-215	129	43	accounting	accounting	NOUN
gujaf-215	129	44	period	period	NOUN
gujaf-215	129	45	.	.	PUNCT
gujaf-215	130	1	this	this	DET
gujaf-215	130	2	research	research	NOUN
gujaf-215	130	3	covers	cover	VERB
gujaf-215	130	4	a	a	DET
gujaf-215	130	5	period	period	NOUN
gujaf-215	130	6	of	of	ADP
gujaf-215	130	7	ten	ten	NUM
gujaf-215	130	8	(	(	PUNCT
gujaf-215	130	9	10	10	NUM
gujaf-215	130	10	)	)	PUNCT
gujaf-215	130	11	years	year	NOUN
gujaf-215	130	12	(	(	PUNCT
gujaf-215	130	13	2011	2011	NUM
gujaf-215	130	14	-	-	SYM
gujaf-215	130	15	2021	2021	NUM
gujaf-215	130	16	)	)	PUNCT
gujaf-215	130	17	.	.	PUNCT
gujaf-215	131	1	real	real	ADJ
gujaf-215	131	2	earnings	earning	NOUN
gujaf-215	131	3	management	management	NOUN
gujaf-215	131	4	is	be	AUX
gujaf-215	131	5	the	the	DET
gujaf-215	131	6	dependent	dependent	ADJ
gujaf-215	131	7	variable	variable	NOUN
gujaf-215	131	8	of	of	ADP
gujaf-215	131	9	this	this	DET
gujaf-215	131	10	research	research	NOUN
gujaf-215	131	11	proxied	proxie	VERB
gujaf-215	131	12	by	by	ADP
gujaf-215	131	13	model	model	NOUN
gujaf-215	131	14	of	of	ADP
gujaf-215	131	15	srivastava	srivastava	PROPN
gujaf-215	131	16	(	(	PUNCT
gujaf-215	131	17	2019	2019	NUM
gujaf-215	131	18	)	)	PUNCT
gujaf-215	131	19	.	.	PUNCT
gujaf-215	132	1	the	the	DET
gujaf-215	132	2	independent	independent	ADJ
gujaf-215	132	3	variable	variable	NOUN
gujaf-215	132	4	of	of	ADP
gujaf-215	132	5	the	the	DET
gujaf-215	132	6	study	study	NOUN
gujaf-215	132	7	is	be	AUX
gujaf-215	132	8	external	external	ADJ
gujaf-215	132	9	auditor	auditor	NOUN
gujaf-215	132	10	proxy	proxy	NOUN
gujaf-215	132	11	by	by	ADP
gujaf-215	132	12	auditor	auditor	NOUN
gujaf-215	132	13	independence	independence	NOUN
gujaf-215	132	14	,	,	PUNCT
gujaf-215	132	15	auditor	auditor	NOUN
gujaf-215	132	16	remuneration	remuneration	NOUN
gujaf-215	132	17	,	,	PUNCT
gujaf-215	132	18	tenure	tenure	NOUN
gujaf-215	132	19	of	of	ADP
gujaf-215	132	20	audit	audit	NOUN
gujaf-215	132	21	firm	firm	NOUN
gujaf-215	132	22	and	and	CCONJ
gujaf-215	132	23	size	size	NOUN
gujaf-215	132	24	of	of	ADP
gujaf-215	132	25	firm	firm	NOUN
gujaf-215	132	26	.	.	PUNCT
gujaf-215	133	1	the	the	DET
gujaf-215	133	2	moderator	moderator	NOUN
gujaf-215	133	3	of	of	ADP
gujaf-215	133	4	the	the	DET
gujaf-215	133	5	research	research	NOUN
gujaf-215	133	6	is	be	AUX
gujaf-215	133	7	audit	audit	NOUN
gujaf-215	133	8	committee	committee	NOUN
gujaf-215	133	9	proxied	proxie	VERB
gujaf-215	133	10	by	by	ADP
gujaf-215	133	11	audit	audit	NOUN
gujaf-215	133	12	committee	committee	NOUN
gujaf-215	133	13	governance	governance	NOUN
gujaf-215	133	14	score	score	NOUN
gujaf-215	133	15	.	.	PUNCT
gujaf-215	134	1	this	this	DET
gujaf-215	134	2	research	research	NOUN
gujaf-215	134	3	being	be	AUX
gujaf-215	134	4	an	an	DET
gujaf-215	134	5	empirical	empirical	ADJ
gujaf-215	134	6	research	research	NOUN
gujaf-215	134	7	work	work	NOUN
gujaf-215	134	8	will	will	AUX
gujaf-215	134	9	firstly	firstly	ADV
gujaf-215	134	10	contribute	contribute	VERB
gujaf-215	134	11	to	to	ADP
gujaf-215	134	12	existing	exist	VERB
gujaf-215	134	13	literatures	literature	NOUN
gujaf-215	134	14	on	on	ADP
gujaf-215	134	15	mechanism	mechanism	NOUN
gujaf-215	134	16	of	of	ADP
gujaf-215	134	17	corporate	corporate	ADJ
gujaf-215	134	18	governance	governance	NOUN
gujaf-215	134	19	on	on	ADP
gujaf-215	134	20	the	the	DET
gujaf-215	134	21	association	association	NOUN
gujaf-215	134	22	between	between	ADP
gujaf-215	134	23	audit	audit	NOUN
gujaf-215	134	24	committee	committee	NOUN
gujaf-215	134	25	and	and	CCONJ
gujaf-215	134	26	real	real	ADJ
gujaf-215	134	27	earnings	earning	NOUN
gujaf-215	134	28	manipulations	manipulation	NOUN
gujaf-215	134	29	.	.	PUNCT
gujaf-215	135	1	policy	policy	NOUN
gujaf-215	135	2	makers	maker	NOUN
gujaf-215	135	3	will	will	AUX
gujaf-215	135	4	be	be	AUX
gujaf-215	135	5	assisted	assist	VERB
gujaf-215	135	6	in	in	ADP
gujaf-215	135	7	setting	set	VERB
gujaf-215	135	8	enforceable	enforceable	ADJ
gujaf-215	135	9	and	and	CCONJ
gujaf-215	135	10	relevant	relevant	ADJ
gujaf-215	135	11	policies	policy	NOUN
gujaf-215	135	12	,	,	PUNCT
gujaf-215	135	13	regulatory	regulatory	ADJ
gujaf-215	135	14	bodies	body	NOUN
gujaf-215	135	15	will	will	AUX
gujaf-215	135	16	benefit	benefit	VERB
gujaf-215	135	17	because	because	SCONJ
gujaf-215	135	18	in	in	ADP
gujaf-215	135	19	order	order	NOUN
gujaf-215	135	20	to	to	PART
gujaf-215	135	21	protect	protect	VERB
gujaf-215	135	22	shareholders	shareholder	NOUN
gujaf-215	135	23	and	and	CCONJ
gujaf-215	135	24	other	other	ADJ
gujaf-215	135	25	relevant	relevant	ADJ
gujaf-215	135	26	stakeholder	stakeholder	NOUN
gujaf-215	135	27	and	and	CCONJ
gujaf-215	135	28	also	also	ADV
gujaf-215	135	29	ensure	ensure	VERB
gujaf-215	135	30	gusau	gusau	ADJ
gujaf-215	135	31	journal	journal	NOUN
gujaf-215	135	32	of	of	ADP
gujaf-215	135	33	accounting	accounting	NOUN
gujaf-215	135	34	and	and	CCONJ
gujaf-215	135	35	finance	finance	NOUN
gujaf-215	135	36	,	,	PUNCT
gujaf-215	135	37	vol	vol	NOUN
gujaf-215	135	38	.	.	PROPN
gujaf-215	135	39	4	4	NUM
gujaf-215	135	40	,	,	PUNCT
gujaf-215	135	41	issue	issue	NOUN
gujaf-215	135	42	1	1	NUM
gujaf-215	135	43	,	,	PUNCT
gujaf-215	135	44	april	april	PROPN
gujaf-215	135	45	,	,	PUNCT
gujaf-215	135	46	2023	2023	NUM
gujaf-215	135	47	220	220	NUM
gujaf-215	135	48	efficiency	efficiency	NOUN
gujaf-215	135	49	and	and	CCONJ
gujaf-215	135	50	effectiveness	effectiveness	NOUN
gujaf-215	135	51	in	in	ADP
gujaf-215	135	52	the	the	DET
gujaf-215	135	53	capital	capital	NOUN
gujaf-215	135	54	market	market	NOUN
gujaf-215	135	55	where	where	SCONJ
gujaf-215	135	56	the	the	DET
gujaf-215	135	57	shares	share	NOUN
gujaf-215	135	58	of	of	ADP
gujaf-215	135	59	these	these	DET
gujaf-215	135	60	companies	company	NOUN
gujaf-215	135	61	are	be	AUX
gujaf-215	135	62	publicly	publicly	ADV
gujaf-215	135	63	traded	trade	VERB
gujaf-215	135	64	.	.	PUNCT
gujaf-215	136	1	it	it	PRON
gujaf-215	136	2	will	will	AUX
gujaf-215	136	3	also	also	ADV
gujaf-215	136	4	provide	provide	VERB
gujaf-215	136	5	investors	investor	NOUN
gujaf-215	136	6	with	with	ADP
gujaf-215	136	7	information	information	NOUN
gujaf-215	136	8	as	as	ADP
gujaf-215	136	9	to	to	ADP
gujaf-215	136	10	the	the	DET
gujaf-215	136	11	credibility	credibility	NOUN
gujaf-215	136	12	and	and	CCONJ
gujaf-215	136	13	competence	competence	NOUN
gujaf-215	136	14	of	of	ADP
gujaf-215	136	15	the	the	DET
gujaf-215	136	16	auditors	auditor	NOUN
gujaf-215	136	17	in	in	ADP
gujaf-215	136	18	ensuring	ensure	VERB
gujaf-215	136	19	that	that	SCONJ
gujaf-215	136	20	the	the	DET
gujaf-215	136	21	financial	financial	ADJ
gujaf-215	136	22	statement	statement	NOUN
gujaf-215	136	23	undergoes	undergo	VERB
gujaf-215	136	24	scrutiny	scrutiny	NOUN
gujaf-215	136	25	before	before	SCONJ
gujaf-215	136	26	it	it	PRON
gujaf-215	136	27	is	be	AUX
gujaf-215	136	28	presented	present	VERB
gujaf-215	136	29	.	.	PUNCT
gujaf-215	137	1	2	2	X
gujaf-215	137	2	.	.	X
gujaf-215	137	3	literature	literature	NOUN
gujaf-215	137	4	review	review	PROPN
gujaf-215	137	5	dechow	dechow	ADJ
gujaf-215	137	6	and	and	CCONJ
gujaf-215	137	7	skinner	skinner	NOUN
gujaf-215	137	8	(	(	PUNCT
gujaf-215	137	9	2011	2011	NUM
gujaf-215	137	10	)	)	PUNCT
gujaf-215	137	11	identified	identify	VERB
gujaf-215	137	12	three	three	NUM
gujaf-215	137	13	categories	category	NOUN
gujaf-215	137	14	of	of	ADP
gujaf-215	137	15	earnings	earning	NOUN
gujaf-215	137	16	management	management	NOUN
gujaf-215	137	17	namely	namely	ADV
gujaf-215	137	18	:	:	PUNCT
gujaf-215	137	19	accruals	accrual	NOUN
gujaf-215	137	20	management	management	NOUN
gujaf-215	137	21	,	,	PUNCT
gujaf-215	137	22	cash	cash	NOUN
gujaf-215	137	23	-	-	PUNCT
gujaf-215	137	24	flow	flow	NOUN
gujaf-215	137	25	earnings	earning	NOUN
gujaf-215	137	26	management	management	NOUN
gujaf-215	137	27	which	which	PRON
gujaf-215	137	28	is	be	AUX
gujaf-215	137	29	also	also	ADV
gujaf-215	137	30	termed	term	VERB
gujaf-215	137	31	real	real	ADJ
gujaf-215	137	32	earnings	earning	NOUN
gujaf-215	137	33	management	management	NOUN
gujaf-215	137	34	and	and	CCONJ
gujaf-215	137	35	fraudulent	fraudulent	ADJ
gujaf-215	137	36	accounting	accounting	NOUN
gujaf-215	137	37	,	,	PUNCT
gujaf-215	137	38	accruals	accrual	NOUN
gujaf-215	137	39	management	management	NOUN
gujaf-215	137	40	is	be	AUX
gujaf-215	137	41	related	relate	VERB
gujaf-215	137	42	to	to	ADP
gujaf-215	137	43	choice	choice	NOUN
gujaf-215	137	44	within	within	ADP
gujaf-215	137	45	gaap	gaap	PROPN
gujaf-215	137	46	which	which	PRON
gujaf-215	137	47	makes	make	VERB
gujaf-215	137	48	efforts	effort	NOUN
gujaf-215	137	49	to	to	PART
gujaf-215	137	50	“	"	PUNCT
gujaf-215	137	51	mask	mask	VERB
gujaf-215	137	52	”	"	PUNCT
gujaf-215	137	53	and	and	CCONJ
gujaf-215	137	54	or	or	CCONJ
gujaf-215	137	55	“	"	PUNCT
gujaf-215	137	56	obscure	obscure	ADJ
gujaf-215	137	57	”	"	PUNCT
gujaf-215	137	58	real	real	ADJ
gujaf-215	137	59	economic	economic	ADJ
gujaf-215	137	60	performance	performance	NOUN
gujaf-215	137	61	,	,	PUNCT
gujaf-215	137	62	cash	cash	NOUN
gujaf-215	137	63	-	-	PUNCT
gujaf-215	137	64	flow	flow	NOUN
gujaf-215	137	65	occurs	occur	VERB
gujaf-215	137	66	when	when	SCONJ
gujaf-215	137	67	actions	action	NOUN
gujaf-215	137	68	are	be	AUX
gujaf-215	137	69	being	be	AUX
gujaf-215	137	70	taken	take	VERB
gujaf-215	137	71	by	by	ADP
gujaf-215	137	72	management	management	NOUN
gujaf-215	137	73	which	which	PRON
gujaf-215	137	74	involves	involve	VERB
gujaf-215	137	75	changing	change	VERB
gujaf-215	137	76	the	the	DET
gujaf-215	137	77	underlying	underlie	VERB
gujaf-215	137	78	operations	operation	NOUN
gujaf-215	137	79	of	of	ADP
gujaf-215	137	80	a	a	DET
gujaf-215	137	81	firm	firm	NOUN
gujaf-215	137	82	with	with	ADP
gujaf-215	137	83	the	the	DET
gujaf-215	137	84	intention	intention	NOUN
gujaf-215	137	85	of	of	ADP
gujaf-215	137	86	boosting	boost	VERB
gujaf-215	137	87	earnings	earning	NOUN
gujaf-215	137	88	in	in	ADP
gujaf-215	137	89	the	the	DET
gujaf-215	137	90	current	current	ADJ
gujaf-215	137	91	period	period	NOUN
gujaf-215	137	92	and	and	CCONJ
gujaf-215	137	93	fraudulent	fraudulent	ADJ
gujaf-215	137	94	accounting	accounting	NOUN
gujaf-215	137	95	involves	involve	VERB
gujaf-215	137	96	the	the	DET
gujaf-215	137	97	choices	choice	NOUN
gujaf-215	137	98	of	of	ADP
gujaf-215	137	99	accounting	account	VERB
gujaf-215	137	100	the	the	DET
gujaf-215	137	101	violates	violate	NOUN
gujaf-215	137	102	or	or	CCONJ
gujaf-215	137	103	is	be	AUX
gujaf-215	137	104	contrary	contrary	ADJ
gujaf-215	137	105	to	to	ADP
gujaf-215	137	106	gaap	gaap	PROPN
gujaf-215	137	107	.	.	PUNCT
gujaf-215	138	1	osemene	osemene	NOUN
gujaf-215	138	2	and	and	CCONJ
gujaf-215	138	3	fakile	fakile	ADJ
gujaf-215	138	4	(	(	PUNCT
gujaf-215	138	5	2018	2018	NUM
gujaf-215	138	6	)	)	PUNCT
gujaf-215	138	7	defined	define	VERB
gujaf-215	138	8	earnings	earning	NOUN
gujaf-215	138	9	management	management	NOUN
gujaf-215	138	10	as	as	ADP
gujaf-215	138	11	the	the	DET
gujaf-215	138	12	chance	chance	NOUN
gujaf-215	138	13	given	give	VERB
gujaf-215	138	14	to	to	ADP
gujaf-215	138	15	managers	manager	NOUN
gujaf-215	138	16	with	with	ADP
gujaf-215	138	17	opportunistic	opportunistic	ADJ
gujaf-215	138	18	behaviour	behaviour	NOUN
gujaf-215	138	19	to	to	PART
gujaf-215	138	20	select	select	VERB
gujaf-215	138	21	certain	certain	ADJ
gujaf-215	138	22	procedures	procedure	NOUN
gujaf-215	138	23	of	of	ADP
gujaf-215	138	24	reporting	reporting	NOUN
gujaf-215	138	25	that	that	PRON
gujaf-215	138	26	assists	assist	VERB
gujaf-215	138	27	them	they	PRON
gujaf-215	138	28	in	in	ADP
gujaf-215	138	29	maximising	maximise	VERB
gujaf-215	138	30	their	their	PRON
gujaf-215	138	31	wealth	wealth	NOUN
gujaf-215	138	32	.	.	PUNCT
gujaf-215	139	1	choudhary	choudhary	PROPN
gujaf-215	139	2	et	et	PROPN
gujaf-215	139	3	al	al	PROPN
gujaf-215	139	4	.	.	PROPN
gujaf-215	139	5	2016	2016	NUM
gujaf-215	139	6	)	)	PUNCT
gujaf-215	139	7	earnings	earning	NOUN
gujaf-215	139	8	management	management	NOUN
gujaf-215	139	9	is	be	AUX
gujaf-215	139	10	the	the	DET
gujaf-215	139	11	process	process	NOUN
gujaf-215	139	12	by	by	ADP
gujaf-215	139	13	which	which	PRON
gujaf-215	139	14	deliberate	deliberate	ADJ
gujaf-215	139	15	steps	step	NOUN
gujaf-215	139	16	are	be	AUX
gujaf-215	139	17	being	be	AUX
gujaf-215	139	18	taken	take	VERB
gujaf-215	139	19	by	by	ADP
gujaf-215	139	20	management	management	NOUN
gujaf-215	139	21	which	which	PRON
gujaf-215	139	22	is	be	AUX
gujaf-215	139	23	prompted	prompt	VERB
gujaf-215	139	24	by	by	ADP
gujaf-215	139	25	gaap	gaap	PROPN
gujaf-215	139	26	(	(	PUNCT
gujaf-215	139	27	generally	generally	ADV
gujaf-215	139	28	accepted	accept	VERB
gujaf-215	139	29	accounting	accounting	NOUN
gujaf-215	139	30	principles	principle	NOUN
gujaf-215	139	31	)	)	PUNCT
gujaf-215	139	32	to	to	PART
gujaf-215	139	33	take	take	VERB
gujaf-215	139	34	earnings	earning	NOUN
gujaf-215	139	35	to	to	ADP
gujaf-215	139	36	a	a	DET
gujaf-215	139	37	desired	desire	VERB
gujaf-215	139	38	level	level	NOUN
gujaf-215	139	39	of	of	ADP
gujaf-215	139	40	reported	report	VERB
gujaf-215	139	41	income	income	NOUN
gujaf-215	139	42	.	.	PUNCT
gujaf-215	140	1	a	a	DET
gujaf-215	140	2	sub	sub	NOUN
gujaf-215	140	3	-	-	NOUN
gujaf-215	140	4	committee	committee	NOUN
gujaf-215	140	5	established	establish	VERB
gujaf-215	140	6	by	by	ADP
gujaf-215	140	7	board	board	NOUN
gujaf-215	140	8	of	of	ADP
gujaf-215	140	9	directors	director	NOUN
gujaf-215	140	10	of	of	ADP
gujaf-215	140	11	the	the	DET
gujaf-215	140	12	entity	entity	NOUN
gujaf-215	140	13	comprising	comprising	NOUN
gujaf-215	140	14	of	of	ADP
gujaf-215	140	15	entirely	entirely	ADV
gujaf-215	140	16	non	non	ADJ
gujaf-215	140	17	-	-	ADJ
gujaf-215	140	18	executive	executive	ADJ
gujaf-215	140	19	directors	director	NOUN
gujaf-215	140	20	in	in	ADP
gujaf-215	140	21	a	a	DET
gujaf-215	140	22	quoted	quote	VERB
gujaf-215	140	23	company	company	NOUN
gujaf-215	140	24	is	be	AUX
gujaf-215	140	25	known	know	VERB
gujaf-215	140	26	as	as	ADP
gujaf-215	140	27	audit	audit	NOUN
gujaf-215	140	28	committee	committee	NOUN
gujaf-215	140	29	.	.	PUNCT
gujaf-215	141	1	according	accord	VERB
gujaf-215	141	2	to	to	ADP
gujaf-215	141	3	the	the	DET
gujaf-215	141	4	nigerian	nigerian	ADJ
gujaf-215	141	5	code	code	NOUN
gujaf-215	141	6	of	of	ADP
gujaf-215	141	7	corporate	corporate	ADJ
gujaf-215	141	8	governance	governance	NOUN
gujaf-215	141	9	(	(	PUNCT
gujaf-215	141	10	2018	2018	NUM
gujaf-215	141	11	)	)	PUNCT
gujaf-215	141	12	a	a	DET
gujaf-215	141	13	minimum	minimum	NOUN
gujaf-215	141	14	of	of	ADP
gujaf-215	141	15	3	3	NUM
gujaf-215	141	16	non	non	ADJ
gujaf-215	141	17	-	-	ADJ
gujaf-215	141	18	executive	executive	ADJ
gujaf-215	141	19	members	member	NOUN
gujaf-215	141	20	are	be	AUX
gujaf-215	141	21	expected	expect	VERB
gujaf-215	141	22	to	to	PART
gujaf-215	141	23	be	be	AUX
gujaf-215	141	24	part	part	NOUN
gujaf-215	141	25	of	of	ADP
gujaf-215	141	26	audit	audit	NOUN
gujaf-215	141	27	committee	committee	NOUN
gujaf-215	141	28	and	and	CCONJ
gujaf-215	141	29	one	one	NUM
gujaf-215	141	30	amongst	amongst	ADP
gujaf-215	141	31	them	they	PRON
gujaf-215	141	32	must	must	AUX
gujaf-215	141	33	have	have	VERB
gujaf-215	141	34	a	a	DET
gujaf-215	141	35	vast	vast	ADJ
gujaf-215	141	36	knowledge	knowledge	NOUN
gujaf-215	141	37	in	in	ADP
gujaf-215	141	38	financial	financial	ADJ
gujaf-215	141	39	expertise	expertise	NOUN
gujaf-215	141	40	,	,	PUNCT
gujaf-215	141	41	the	the	DET
gujaf-215	141	42	committee	committee	NOUN
gujaf-215	141	43	should	should	AUX
gujaf-215	141	44	meet	meet	VERB
gujaf-215	141	45	at	at	ADV
gujaf-215	141	46	least	least	ADV
gujaf-215	141	47	twice	twice	DET
gujaf-215	141	48	every	every	PRON
gujaf-215	141	49	financial	financial	ADJ
gujaf-215	141	50	year	year	NOUN
gujaf-215	141	51	.	.	PUNCT
gujaf-215	142	1	the	the	DET
gujaf-215	142	2	audit	audit	NOUN
gujaf-215	142	3	committee	committee	NOUN
gujaf-215	142	4	play	play	VERB
gujaf-215	142	5	a	a	DET
gujaf-215	142	6	role	role	NOUN
gujaf-215	142	7	of	of	ADP
gujaf-215	142	8	review	review	NOUN
gujaf-215	142	9	,	,	PUNCT
gujaf-215	142	10	assessment	assessment	NOUN
gujaf-215	142	11	and	and	CCONJ
gujaf-215	142	12	oversight	oversight	NOUN
gujaf-215	142	13	of	of	ADP
gujaf-215	142	14	the	the	DET
gujaf-215	142	15	rest	rest	NOUN
gujaf-215	142	16	of	of	ADP
gujaf-215	142	17	the	the	DET
gujaf-215	142	18	functions	function	NOUN
gujaf-215	142	19	and	and	CCONJ
gujaf-215	142	20	systems	system	NOUN
gujaf-215	142	21	in	in	ADP
gujaf-215	142	22	the	the	DET
gujaf-215	142	23	company	company	NOUN
gujaf-215	142	24	.	.	PUNCT
gujaf-215	143	1	the	the	DET
gujaf-215	143	2	audit	audit	NOUN
gujaf-215	143	3	committee	committee	NOUN
gujaf-215	143	4	is	be	AUX
gujaf-215	143	5	usually	usually	ADV
gujaf-215	143	6	being	be	AUX
gujaf-215	143	7	delegated	delegate	VERB
gujaf-215	143	8	with	with	ADP
gujaf-215	143	9	internal	internal	ADJ
gujaf-215	143	10	control	control	NOUN
gujaf-215	143	11	so	so	SCONJ
gujaf-215	143	12	as	as	SCONJ
gujaf-215	143	13	to	to	PART
gujaf-215	143	14	achieve	achieve	VERB
gujaf-215	143	15	the	the	DET
gujaf-215	143	16	objectives	objective	NOUN
gujaf-215	143	17	of	of	ADP
gujaf-215	143	18	the	the	DET
gujaf-215	143	19	entity	entity	NOUN
gujaf-215	143	20	.	.	PUNCT
gujaf-215	144	1	among	among	ADP
gujaf-215	144	2	the	the	DET
gujaf-215	144	3	functions	function	NOUN
gujaf-215	144	4	and	and	CCONJ
gujaf-215	144	5	roles	role	NOUN
gujaf-215	144	6	specified	specify	VERB
gujaf-215	144	7	in	in	ADP
gujaf-215	144	8	the	the	DET
gujaf-215	144	9	corporate	corporate	ADJ
gujaf-215	144	10	governance	governance	NOUN
gujaf-215	144	11	code	code	NOUN
gujaf-215	144	12	(	(	PUNCT
gujaf-215	144	13	2018	2018	NUM
gujaf-215	144	14	)	)	PUNCT
gujaf-215	144	15	the	the	DET
gujaf-215	144	16	expectation	expectation	NOUN
gujaf-215	144	17	on	on	ADP
gujaf-215	144	18	committee	committee	NOUN
gujaf-215	144	19	on	on	ADP
gujaf-215	144	20	audit	audit	NOUN
gujaf-215	144	21	to	to	PART
gujaf-215	144	22	provide	provide	VERB
gujaf-215	144	23	a	a	DET
gujaf-215	144	24	control	control	NOUN
gujaf-215	144	25	culture	culture	NOUN
gujaf-215	144	26	as	as	ADV
gujaf-215	144	27	well	well	ADV
gujaf-215	144	28	as	as	ADP
gujaf-215	144	29	discipline	discipline	NOUN
gujaf-215	144	30	which	which	PRON
gujaf-215	144	31	will	will	AUX
gujaf-215	144	32	reduce	reduce	VERB
gujaf-215	144	33	the	the	DET
gujaf-215	144	34	possibilities	possibility	NOUN
gujaf-215	144	35	of	of	ADP
gujaf-215	144	36	fraud	fraud	NOUN
gujaf-215	144	37	in	in	ADP
gujaf-215	144	38	the	the	DET
gujaf-215	144	39	entity	entity	NOUN
gujaf-215	144	40	,	,	PUNCT
gujaf-215	144	41	the	the	DET
gujaf-215	144	42	financial	financial	ADJ
gujaf-215	144	43	statement	statement	NOUN
gujaf-215	144	44	is	be	AUX
gujaf-215	144	45	reviewed	review	VERB
gujaf-215	144	46	by	by	ADP
gujaf-215	144	47	committee	committee	NOUN
gujaf-215	144	48	on	on	ADP
gujaf-215	144	49	audit	audit	NOUN
gujaf-215	144	50	in	in	ADP
gujaf-215	144	51	order	order	NOUN
gujaf-215	144	52	to	to	PART
gujaf-215	144	53	enhance	enhance	VERB
gujaf-215	144	54	reporting	report	VERB
gujaf-215	144	55	quality	quality	NOUN
gujaf-215	144	56	,	,	PUNCT
gujaf-215	144	57	the	the	DET
gujaf-215	144	58	audit	audit	NOUN
gujaf-215	144	59	committee	committee	NOUN
gujaf-215	144	60	also	also	ADV
gujaf-215	144	61	ensures	ensure	VERB
gujaf-215	144	62	objectivity	objectivity	NOUN
gujaf-215	144	63	and	and	CCONJ
gujaf-215	144	64	credibility	credibility	NOUN
gujaf-215	144	65	in	in	ADP
gujaf-215	144	66	the	the	DET
gujaf-215	144	67	financial	financial	ADJ
gujaf-215	144	68	statement	statement	NOUN
gujaf-215	144	69	which	which	PRON
gujaf-215	144	70	will	will	AUX
gujaf-215	144	71	in	in	ADP
gujaf-215	144	72	turn	turn	NOUN
gujaf-215	144	73	boost	boost	VERB
gujaf-215	144	74	stakeholder	stakeholder	NOUN
gujaf-215	144	75	confidence	confidence	NOUN
gujaf-215	144	76	.	.	PUNCT
gujaf-215	145	1	the	the	DET
gujaf-215	145	2	audit	audit	NOUN
gujaf-215	145	3	committee	committee	NOUN
gujaf-215	145	4	is	be	AUX
gujaf-215	145	5	seen	see	VERB
gujaf-215	145	6	by	by	ADP
gujaf-215	145	7	the	the	DET
gujaf-215	145	8	sarbanex	sarbanex	ADJ
gujaf-215	145	9	-	-	PUNCT
gujaf-215	145	10	oxley	oxley	ADJ
gujaf-215	145	11	act	act	NOUN
gujaf-215	145	12	(	(	PUNCT
gujaf-215	145	13	2002	2002	NUM
gujaf-215	145	14	)	)	PUNCT
gujaf-215	145	15	as	as	ADP
gujaf-215	145	16	a	a	DET
gujaf-215	145	17	sub	sub	NOUN
gujaf-215	145	18	-	-	NOUN
gujaf-215	145	19	committee	committee	NOUN
gujaf-215	145	20	established	establish	VERB
gujaf-215	145	21	by	by	ADP
gujaf-215	145	22	the	the	DET
gujaf-215	145	23	board	board	NOUN
gujaf-215	145	24	and	and	CCONJ
gujaf-215	145	25	amongst	amongst	ADP
gujaf-215	145	26	the	the	DET
gujaf-215	145	27	board	board	NOUN
gujaf-215	145	28	members	member	NOUN
gujaf-215	145	29	purposely	purposely	ADV
gujaf-215	145	30	as	as	ADP
gujaf-215	145	31	an	an	DET
gujaf-215	145	32	overseer	overseer	NOUN
gujaf-215	145	33	of	of	ADP
gujaf-215	145	34	the	the	DET
gujaf-215	145	35	financial	financial	ADJ
gujaf-215	145	36	accounting	accounting	NOUN
gujaf-215	145	37	and	and	CCONJ
gujaf-215	145	38	processes	process	NOUN
gujaf-215	145	39	of	of	ADP
gujaf-215	145	40	reporting	reporting	NOUN
gujaf-215	145	41	of	of	ADP
gujaf-215	145	42	an	an	DET
gujaf-215	145	43	entity	entity	NOUN
gujaf-215	145	44	.	.	PUNCT
gujaf-215	146	1	gusau	gusau	ADJ
gujaf-215	146	2	journal	journal	PROPN
gujaf-215	146	3	of	of	ADP
gujaf-215	146	4	accounting	accounting	NOUN
gujaf-215	146	5	and	and	CCONJ
gujaf-215	146	6	finance	finance	NOUN
gujaf-215	146	7	,	,	PUNCT
gujaf-215	146	8	vol	vol	NOUN
gujaf-215	146	9	.	.	PROPN
gujaf-215	146	10	4	4	NUM
gujaf-215	146	11	,	,	PUNCT
gujaf-215	146	12	issue	issue	NOUN
gujaf-215	146	13	1	1	NUM
gujaf-215	146	14	,	,	PUNCT
gujaf-215	146	15	april	april	PROPN
gujaf-215	146	16	,	,	PUNCT
gujaf-215	146	17	2023	2023	NUM
gujaf-215	146	18	221	221	NUM
gujaf-215	146	19	ishaku	ishaku	NOUN
gujaf-215	146	20	and	and	CCONJ
gujaf-215	146	21	junaidu	junaidu	PROPN
gujaf-215	146	22	(	(	PUNCT
gujaf-215	146	23	2020	2020	NUM
gujaf-215	146	24	)	)	PUNCT
gujaf-215	146	25	investigated	investigate	VERB
gujaf-215	146	26	the	the	DET
gujaf-215	146	27	quality	quality	NOUN
gujaf-215	146	28	audit	audit	NOUN
gujaf-215	146	29	impact	impact	NOUN
gujaf-215	146	30	on	on	ADP
gujaf-215	146	31	earnings	earning	NOUN
gujaf-215	146	32	management	management	NOUN
gujaf-215	146	33	of	of	ADP
gujaf-215	146	34	listed	list	VERB
gujaf-215	146	35	non	non	ADJ
gujaf-215	146	36	-	-	ADJ
gujaf-215	146	37	financial	financial	ADJ
gujaf-215	146	38	companies	company	NOUN
gujaf-215	146	39	spanning	span	VERB
gujaf-215	146	40	2012	2012	NUM
gujaf-215	146	41	-	-	SYM
gujaf-215	146	42	2018	2018	NUM
gujaf-215	146	43	,	,	PUNCT
gujaf-215	146	44	the	the	DET
gujaf-215	146	45	independent	independent	ADJ
gujaf-215	146	46	variable	variable	NOUN
gujaf-215	146	47	of	of	ADP
gujaf-215	146	48	the	the	DET
gujaf-215	146	49	study	study	NOUN
gujaf-215	146	50	audit	audit	NOUN
gujaf-215	146	51	quality	quality	NOUN
gujaf-215	146	52	was	be	AUX
gujaf-215	146	53	measured	measure	VERB
gujaf-215	146	54	by	by	ADP
gujaf-215	146	55	independence	independence	NOUN
gujaf-215	146	56	of	of	ADP
gujaf-215	146	57	the	the	DET
gujaf-215	146	58	auditor	auditor	NOUN
gujaf-215	146	59	while	while	SCONJ
gujaf-215	146	60	earnings	earning	NOUN
gujaf-215	146	61	management	management	NOUN
gujaf-215	146	62	has	have	AUX
gujaf-215	146	63	been	be	AUX
gujaf-215	146	64	dependent	dependent	ADJ
gujaf-215	146	65	variable	variable	ADJ
gujaf-215	146	66	proxy	proxy	NOUN
gujaf-215	146	67	with	with	ADP
gujaf-215	146	68	discretionary	discretionary	ADJ
gujaf-215	146	69	accruals	accrual	NOUN
gujaf-215	146	70	,	,	PUNCT
gujaf-215	146	71	the	the	DET
gujaf-215	146	72	extracted	extract	VERB
gujaf-215	146	73	data	datum	NOUN
gujaf-215	146	74	was	be	AUX
gujaf-215	146	75	through	through	ADP
gujaf-215	146	76	secondary	secondary	ADJ
gujaf-215	146	77	source	source	NOUN
gujaf-215	146	78	and	and	CCONJ
gujaf-215	146	79	arellano	arellano	PROPN
gujaf-215	146	80	-	-	PUNCT
gujaf-215	146	81	bond	bond	NOUN
gujaf-215	146	82	dynamic	dynamic	ADJ
gujaf-215	146	83	panel	panel	NOUN
gujaf-215	146	84	-	-	PUNCT
gujaf-215	146	85	data	datum	NOUN
gujaf-215	146	86	estimation	estimation	NOUN
gujaf-215	146	87	technique	technique	NOUN
gujaf-215	146	88	was	be	AUX
gujaf-215	146	89	adopted	adopt	VERB
gujaf-215	146	90	for	for	ADP
gujaf-215	146	91	analysing	analyse	VERB
gujaf-215	146	92	the	the	DET
gujaf-215	146	93	data	datum	NOUN
gujaf-215	146	94	,	,	PUNCT
gujaf-215	146	95	the	the	DET
gujaf-215	146	96	results	result	NOUN
gujaf-215	146	97	of	of	ADP
gujaf-215	146	98	the	the	DET
gujaf-215	146	99	analysis	analysis	NOUN
gujaf-215	146	100	revealed	reveal	VERB
gujaf-215	146	101	an	an	DET
gujaf-215	146	102	insignificant	insignificant	ADJ
gujaf-215	146	103	positive	positive	ADJ
gujaf-215	146	104	association	association	NOUN
gujaf-215	146	105	between	between	ADP
gujaf-215	146	106	a	a	DET
gujaf-215	146	107	quality	quality	NOUN
gujaf-215	146	108	audit	audit	NOUN
gujaf-215	146	109	and	and	CCONJ
gujaf-215	146	110	earnings	earning	NOUN
gujaf-215	146	111	management	management	NOUN
gujaf-215	146	112	of	of	ADP
gujaf-215	146	113	listed	list	VERB
gujaf-215	146	114	non	non	ADJ
gujaf-215	146	115	-	-	ADJ
gujaf-215	146	116	financial	financial	ADJ
gujaf-215	146	117	companies	company	NOUN
gujaf-215	146	118	.	.	PUNCT
gujaf-215	147	1	this	this	DET
gujaf-215	147	2	study	study	NOUN
gujaf-215	147	3	is	be	AUX
gujaf-215	147	4	different	different	ADJ
gujaf-215	147	5	from	from	ADP
gujaf-215	147	6	study	study	NOUN
gujaf-215	147	7	under	under	ADP
gujaf-215	147	8	review	review	NOUN
gujaf-215	147	9	because	because	SCONJ
gujaf-215	147	10	the	the	DET
gujaf-215	147	11	study	study	NOUN
gujaf-215	147	12	period	period	NOUN
gujaf-215	147	13	is	be	AUX
gujaf-215	147	14	extended	extend	VERB
gujaf-215	147	15	from	from	ADP
gujaf-215	147	16	2011	2011	NUM
gujaf-215	147	17	-	-	SYM
gujaf-215	147	18	2021	2021	NUM
gujaf-215	147	19	(	(	PUNCT
gujaf-215	147	20	10years	10year	NOUN
gujaf-215	147	21	)	)	PUNCT
gujaf-215	147	22	,	,	PUNCT
gujaf-215	147	23	as	as	SCONJ
gujaf-215	147	24	this	this	PRON
gujaf-215	147	25	has	have	AUX
gujaf-215	147	26	made	make	VERB
gujaf-215	147	27	this	this	DET
gujaf-215	147	28	study	study	NOUN
gujaf-215	147	29	wider	wider	ADV
gujaf-215	147	30	in	in	ADP
gujaf-215	147	31	coverage	coverage	NOUN
gujaf-215	147	32	.	.	PUNCT
gujaf-215	148	1	a	a	DET
gujaf-215	148	2	very	very	ADV
gujaf-215	148	3	recent	recent	ADJ
gujaf-215	148	4	study	study	NOUN
gujaf-215	148	5	undertaken	undertake	VERB
gujaf-215	148	6	by	by	ADP
gujaf-215	148	7	suleiman	suleiman	PROPN
gujaf-215	148	8	et	et	PROPN
gujaf-215	148	9	al	al	PROPN
gujaf-215	148	10	.	.	PROPN
gujaf-215	148	11	(	(	PUNCT
gujaf-215	148	12	2020	2020	NUM
gujaf-215	148	13	)	)	PUNCT
gujaf-215	148	14	made	make	VERB
gujaf-215	148	15	an	an	DET
gujaf-215	148	16	attempt	attempt	NOUN
gujaf-215	148	17	in	in	ADP
gujaf-215	148	18	emerging	emerge	VERB
gujaf-215	148	19	markets	market	NOUN
gujaf-215	148	20	to	to	PART
gujaf-215	148	21	examine	examine	VERB
gujaf-215	148	22	if	if	SCONJ
gujaf-215	148	23	quality	quality	NOUN
gujaf-215	148	24	audit	audit	NOUN
gujaf-215	148	25	has	have	VERB
gujaf-215	148	26	impact	impact	NOUN
gujaf-215	148	27	on	on	ADP
gujaf-215	148	28	earnings	earning	NOUN
gujaf-215	148	29	management	management	NOUN
gujaf-215	148	30	considering	consider	VERB
gujaf-215	148	31	jordan	jordan	PROPN
gujaf-215	148	32	as	as	ADP
gujaf-215	148	33	case	case	NOUN
gujaf-215	148	34	study	study	NOUN
gujaf-215	148	35	.	.	PUNCT
gujaf-215	149	1	the	the	DET
gujaf-215	149	2	dependent	dependent	ADJ
gujaf-215	149	3	variable	variable	NOUN
gujaf-215	149	4	of	of	ADP
gujaf-215	149	5	the	the	DET
gujaf-215	149	6	study	study	NOUN
gujaf-215	149	7	is	be	AUX
gujaf-215	149	8	earnings	earning	NOUN
gujaf-215	149	9	management	management	NOUN
gujaf-215	149	10	which	which	PRON
gujaf-215	149	11	has	have	AUX
gujaf-215	149	12	been	be	AUX
gujaf-215	149	13	measured	measure	VERB
gujaf-215	149	14	by	by	ADP
gujaf-215	149	15	discretional	discretional	ADJ
gujaf-215	149	16	accruals	accrual	NOUN
gujaf-215	149	17	whereas	whereas	SCONJ
gujaf-215	149	18	quality	quality	NOUN
gujaf-215	149	19	audit	audit	NOUN
gujaf-215	149	20	which	which	PRON
gujaf-215	149	21	was	be	AUX
gujaf-215	149	22	adopted	adopt	VERB
gujaf-215	149	23	as	as	ADP
gujaf-215	149	24	independent	independent	ADJ
gujaf-215	149	25	variable	variable	NOUN
gujaf-215	149	26	was	be	AUX
gujaf-215	149	27	measured	measure	VERB
gujaf-215	149	28	as	as	ADP
gujaf-215	149	29	auditor	auditor	NOUN
gujaf-215	149	30	fee	fee	NOUN
gujaf-215	149	31	.	.	PUNCT
gujaf-215	150	1	the	the	DET
gujaf-215	150	2	study	study	NOUN
gujaf-215	150	3	utilised	utilise	VERB
gujaf-215	150	4	secondary	secondary	ADJ
gujaf-215	150	5	data	datum	NOUN
gujaf-215	150	6	from	from	ADP
gujaf-215	150	7	2012	2012	NUM
gujaf-215	150	8	-	-	SYM
gujaf-215	150	9	2016	2016	NUM
gujaf-215	150	10	from	from	ADP
gujaf-215	150	11	a	a	DET
gujaf-215	150	12	sample	sample	NOUN
gujaf-215	150	13	drawn	draw	VERB
gujaf-215	150	14	from	from	ADP
gujaf-215	150	15	listed	list	VERB
gujaf-215	150	16	industrial	industrial	ADJ
gujaf-215	150	17	companies	company	NOUN
gujaf-215	150	18	in	in	ADP
gujaf-215	150	19	amman	amman	PROPN
gujaf-215	150	20	stock	stock	PROPN
gujaf-215	150	21	exchange	exchange	PROPN
gujaf-215	150	22	.	.	PUNCT
gujaf-215	151	1	the	the	DET
gujaf-215	151	2	generalised	generalise	VERB
gujaf-215	151	3	least	least	ADJ
gujaf-215	151	4	square	square	NOUN
gujaf-215	151	5	was	be	AUX
gujaf-215	151	6	adopted	adopt	VERB
gujaf-215	151	7	for	for	ADP
gujaf-215	151	8	regression	regression	NOUN
gujaf-215	151	9	of	of	ADP
gujaf-215	151	10	the	the	DET
gujaf-215	151	11	extracted	extract	VERB
gujaf-215	151	12	data	datum	NOUN
gujaf-215	151	13	.	.	PUNCT
gujaf-215	152	1	the	the	DET
gujaf-215	152	2	study	study	NOUN
gujaf-215	152	3	pointed	point	VERB
gujaf-215	152	4	out	out	ADP
gujaf-215	152	5	that	that	SCONJ
gujaf-215	152	6	there	there	PRON
gujaf-215	152	7	is	be	VERB
gujaf-215	152	8	an	an	DET
gujaf-215	152	9	economic	economic	ADJ
gujaf-215	152	10	,	,	PUNCT
gujaf-215	152	11	institutional	institutional	ADJ
gujaf-215	152	12	and	and	CCONJ
gujaf-215	152	13	cultural	cultural	ADJ
gujaf-215	152	14	difference	difference	NOUN
gujaf-215	152	15	between	between	ADP
gujaf-215	152	16	jordan	jordan	PROPN
gujaf-215	152	17	as	as	ADP
gujaf-215	152	18	a	a	DET
gujaf-215	152	19	country	country	NOUN
gujaf-215	152	20	(	(	PUNCT
gujaf-215	152	21	market	market	NOUN
gujaf-215	152	22	)	)	PUNCT
gujaf-215	152	23	and	and	CCONJ
gujaf-215	152	24	other	other	ADJ
gujaf-215	152	25	emerging	emerge	VERB
gujaf-215	152	26	markets	market	NOUN
gujaf-215	152	27	.	.	PUNCT
gujaf-215	153	1	the	the	DET
gujaf-215	153	2	result	result	NOUN
gujaf-215	153	3	of	of	ADP
gujaf-215	153	4	the	the	DET
gujaf-215	153	5	regression	regression	NOUN
gujaf-215	153	6	revealed	reveal	VERB
gujaf-215	153	7	that	that	SCONJ
gujaf-215	153	8	size	size	NOUN
gujaf-215	153	9	of	of	ADP
gujaf-215	153	10	audit	audit	NOUN
gujaf-215	153	11	firm	firm	NOUN
gujaf-215	153	12	considering	consider	VERB
gujaf-215	153	13	big4	big4	NOUN
gujaf-215	153	14	firms	firm	NOUN
gujaf-215	153	15	and	and	CCONJ
gujaf-215	153	16	non	non	ADJ
gujaf-215	153	17	big4	big4	NOUN
gujaf-215	153	18	firms	firm	NOUN
gujaf-215	153	19	and	and	CCONJ
gujaf-215	153	20	audit	audit	NOUN
gujaf-215	153	21	fee	fee	NOUN
gujaf-215	153	22	does	do	AUX
gujaf-215	153	23	n’t	not	PART
gujaf-215	153	24	have	have	VERB
gujaf-215	153	25	any	any	DET
gujaf-215	153	26	significant	significant	ADJ
gujaf-215	153	27	impact	impact	NOUN
gujaf-215	153	28	on	on	ADP
gujaf-215	153	29	earnings	earning	NOUN
gujaf-215	153	30	manipulations	manipulation	NOUN
gujaf-215	153	31	and	and	CCONJ
gujaf-215	153	32	it	it	PRON
gujaf-215	153	33	’s	’	VERB
gujaf-215	153	34	because	because	SCONJ
gujaf-215	153	35	of	of	ADP
gujaf-215	153	36	the	the	DET
gujaf-215	153	37	nature	nature	NOUN
gujaf-215	153	38	of	of	ADP
gujaf-215	153	39	the	the	DET
gujaf-215	153	40	low	low	ADJ
gujaf-215	153	41	audit	audit	NOUN
gujaf-215	153	42	fee	fee	NOUN
gujaf-215	153	43	charged	charge	VERB
gujaf-215	153	44	and	and	CCONJ
gujaf-215	153	45	also	also	ADV
gujaf-215	153	46	low	low	ADJ
gujaf-215	153	47	demand	demand	NOUN
gujaf-215	153	48	on	on	ADP
gujaf-215	153	49	high	high	ADJ
gujaf-215	153	50	quality	quality	NOUN
gujaf-215	153	51	audit	audit	NOUN
gujaf-215	153	52	by	by	ADP
gujaf-215	153	53	listed	list	VERB
gujaf-215	153	54	firms	firm	NOUN
gujaf-215	153	55	in	in	ADP
gujaf-215	153	56	jordan	jordan	PROPN
gujaf-215	153	57	markets	markets	PROPN
gujaf-215	153	58	(	(	PUNCT
gujaf-215	153	59	amman	amman	PROPN
gujaf-215	153	60	stock	stock	PROPN
gujaf-215	153	61	exchange	exchange	PROPN
gujaf-215	153	62	)	)	PUNCT
gujaf-215	153	63	.	.	PUNCT
gujaf-215	154	1	there	there	PRON
gujaf-215	154	2	are	be	VERB
gujaf-215	154	3	two	two	NUM
gujaf-215	154	4	main	main	ADJ
gujaf-215	154	5	reasons	reason	NOUN
gujaf-215	154	6	that	that	PRON
gujaf-215	154	7	make	make	VERB
gujaf-215	154	8	this	this	DET
gujaf-215	154	9	study	study	NOUN
gujaf-215	154	10	different	different	ADJ
gujaf-215	154	11	from	from	ADP
gujaf-215	154	12	the	the	DET
gujaf-215	154	13	study	study	NOUN
gujaf-215	154	14	under	under	ADP
gujaf-215	154	15	review	review	NOUN
gujaf-215	154	16	,	,	PUNCT
gujaf-215	154	17	firstly	firstly	ADV
gujaf-215	154	18	the	the	DET
gujaf-215	154	19	study	study	NOUN
gujaf-215	154	20	period	period	NOUN
gujaf-215	154	21	is	be	AUX
gujaf-215	154	22	limited	limit	VERB
gujaf-215	154	23	to	to	ADP
gujaf-215	154	24	2016	2016	NUM
gujaf-215	154	25	but	but	CCONJ
gujaf-215	154	26	the	the	DET
gujaf-215	154	27	study	study	NOUN
gujaf-215	154	28	period	period	NOUN
gujaf-215	154	29	of	of	ADP
gujaf-215	154	30	this	this	DET
gujaf-215	154	31	study	study	NOUN
gujaf-215	154	32	is	be	AUX
gujaf-215	154	33	2020	2020	NUM
gujaf-215	154	34	,	,	PUNCT
gujaf-215	154	35	and	and	CCONJ
gujaf-215	154	36	secondly	secondly	ADV
gujaf-215	154	37	the	the	DET
gujaf-215	154	38	study	study	NOUN
gujaf-215	154	39	is	be	AUX
gujaf-215	154	40	limited	limit	VERB
gujaf-215	154	41	to	to	ADP
gujaf-215	154	42	only	only	ADV
gujaf-215	154	43	listed	list	VERB
gujaf-215	154	44	industrial	industrial	ADJ
gujaf-215	154	45	firms	firm	NOUN
gujaf-215	154	46	which	which	PRON
gujaf-215	154	47	is	be	AUX
gujaf-215	154	48	only	only	ADV
gujaf-215	154	49	a	a	DET
gujaf-215	154	50	fraction	fraction	NOUN
gujaf-215	154	51	of	of	ADP
gujaf-215	154	52	non	non	ADJ
gujaf-215	154	53	-	-	ADJ
gujaf-215	154	54	financial	financial	ADJ
gujaf-215	154	55	companies	company	NOUN
gujaf-215	154	56	while	while	SCONJ
gujaf-215	154	57	the	the	DET
gujaf-215	154	58	current	current	ADJ
gujaf-215	154	59	study	study	NOUN
gujaf-215	154	60	looks	look	VERB
gujaf-215	154	61	at	at	ADP
gujaf-215	154	62	the	the	DET
gujaf-215	154	63	whole	whole	ADJ
gujaf-215	154	64	non	non	ADJ
gujaf-215	154	65	-	-	ADJ
gujaf-215	154	66	financial	financial	ADJ
gujaf-215	154	67	firms	firm	NOUN
gujaf-215	154	68	listed	list	VERB
gujaf-215	154	69	.	.	PUNCT
gujaf-215	155	1	susanto	susanto	NOUN
gujaf-215	155	2	and	and	CCONJ
gujaf-215	155	3	pradipta	pradipta	NOUN
gujaf-215	155	4	(	(	PUNCT
gujaf-215	155	5	2020	2020	NUM
gujaf-215	155	6	)	)	PUNCT
gujaf-215	155	7	research	research	NOUN
gujaf-215	155	8	in	in	ADP
gujaf-215	155	9	a	a	DET
gujaf-215	155	10	question	question	NOUN
gujaf-215	155	11	form	form	NOUN
gujaf-215	155	12	that	that	PRON
gujaf-215	155	13	can	can	AUX
gujaf-215	155	14	audit	audit	VERB
gujaf-215	155	15	committee	committee	NOUN
gujaf-215	155	16	reduce	reduce	VERB
gujaf-215	155	17	earnings	earning	NOUN
gujaf-215	155	18	management	management	NOUN
gujaf-215	155	19	?	?	PUNCT
gujaf-215	156	1	the	the	DET
gujaf-215	156	2	study	study	NOUN
gujaf-215	156	3	scope	scope	NOUN
gujaf-215	156	4	was	be	AUX
gujaf-215	156	5	from	from	ADP
gujaf-215	156	6	2013	2013	NUM
gujaf-215	156	7	-	-	SYM
gujaf-215	156	8	2016	2016	NUM
gujaf-215	156	9	and	and	CCONJ
gujaf-215	156	10	committee	committee	NOUN
gujaf-215	156	11	on	on	ADP
gujaf-215	156	12	audit	audit	NOUN
gujaf-215	156	13	represented	represent	VERB
gujaf-215	156	14	independent	independent	ADJ
gujaf-215	156	15	variable	variable	NOUN
gujaf-215	156	16	of	of	ADP
gujaf-215	156	17	the	the	DET
gujaf-215	156	18	study	study	NOUN
gujaf-215	156	19	measured	measure	VERB
gujaf-215	156	20	by	by	ADP
gujaf-215	156	21	financial	financial	ADJ
gujaf-215	156	22	expertise	expertise	NOUN
gujaf-215	156	23	of	of	ADP
gujaf-215	156	24	committee	committee	NOUN
gujaf-215	156	25	on	on	ADP
gujaf-215	156	26	audit	audit	NOUN
gujaf-215	156	27	,	,	PUNCT
gujaf-215	156	28	size	size	NOUN
gujaf-215	156	29	of	of	ADP
gujaf-215	156	30	committee	committee	NOUN
gujaf-215	156	31	on	on	ADP
gujaf-215	156	32	audit	audit	NOUN
gujaf-215	156	33	,	,	PUNCT
gujaf-215	156	34	meetings	meeting	NOUN
gujaf-215	156	35	of	of	ADP
gujaf-215	156	36	committee	committee	NOUN
gujaf-215	156	37	on	on	ADP
gujaf-215	156	38	audit	audit	NOUN
gujaf-215	156	39	,	,	PUNCT
gujaf-215	156	40	tenure	tenure	NOUN
gujaf-215	156	41	of	of	ADP
gujaf-215	156	42	committee	committee	NOUN
gujaf-215	156	43	on	on	ADP
gujaf-215	156	44	audit	audit	NOUN
gujaf-215	156	45	and	and	CCONJ
gujaf-215	156	46	independence	independence	NOUN
gujaf-215	156	47	of	of	ADP
gujaf-215	156	48	committee	committee	NOUN
gujaf-215	156	49	on	on	ADP
gujaf-215	156	50	audit	audit	NOUN
gujaf-215	156	51	while	while	SCONJ
gujaf-215	156	52	earnings	earning	NOUN
gujaf-215	156	53	management	management	NOUN
gujaf-215	156	54	was	be	AUX
gujaf-215	156	55	dependent	dependent	ADJ
gujaf-215	156	56	variable	variable	NOUN
gujaf-215	156	57	measured	measure	VERB
gujaf-215	156	58	by	by	ADP
gujaf-215	156	59	real	real	ADJ
gujaf-215	156	60	earnings	earning	NOUN
gujaf-215	156	61	manipulations	manipulation	NOUN
gujaf-215	156	62	.	.	PUNCT
gujaf-215	157	1	the	the	DET
gujaf-215	157	2	method	method	NOUN
gujaf-215	157	3	adopted	adopt	VERB
gujaf-215	157	4	for	for	ADP
gujaf-215	157	5	sampling	sample	VERB
gujaf-215	157	6	was	be	AUX
gujaf-215	157	7	purposive	purposive	ADJ
gujaf-215	157	8	sampling	sampling	NOUN
gujaf-215	157	9	method	method	NOUN
gujaf-215	157	10	,	,	PUNCT
gujaf-215	157	11	336	336	NUM
gujaf-215	157	12	firm	firm	ADJ
gujaf-215	157	13	year	year	NOUN
gujaf-215	157	14	observation	observation	NOUN
gujaf-215	157	15	was	be	AUX
gujaf-215	157	16	arrived	arrive	VERB
gujaf-215	157	17	at	at	ADP
gujaf-215	157	18	from	from	ADP
gujaf-215	157	19	sample	sample	NOUN
gujaf-215	157	20	of	of	ADP
gujaf-215	157	21	84	84	NUM
gujaf-215	157	22	manufacturing	manufacturing	NOUN
gujaf-215	157	23	gusau	gusau	ADJ
gujaf-215	157	24	journal	journal	NOUN
gujaf-215	157	25	of	of	ADP
gujaf-215	157	26	accounting	accounting	NOUN
gujaf-215	157	27	and	and	CCONJ
gujaf-215	157	28	finance	finance	NOUN
gujaf-215	157	29	,	,	PUNCT
gujaf-215	157	30	vol	vol	NOUN
gujaf-215	157	31	.	.	PROPN
gujaf-215	157	32	4	4	NUM
gujaf-215	157	33	,	,	PUNCT
gujaf-215	157	34	issue	issue	NOUN
gujaf-215	157	35	1	1	NUM
gujaf-215	157	36	,	,	PUNCT
gujaf-215	157	37	april	april	PROPN
gujaf-215	157	38	,	,	PUNCT
gujaf-215	157	39	2023	2023	NUM
gujaf-215	157	40	222	222	NUM
gujaf-215	157	41	indonesian	indonesian	ADJ
gujaf-215	157	42	companies	company	NOUN
gujaf-215	157	43	,	,	PUNCT
gujaf-215	157	44	the	the	DET
gujaf-215	157	45	technique	technique	NOUN
gujaf-215	157	46	for	for	ADP
gujaf-215	157	47	analysing	analyse	VERB
gujaf-215	157	48	data	datum	NOUN
gujaf-215	157	49	was	be	AUX
gujaf-215	157	50	multiple	multiple	ADJ
gujaf-215	157	51	regression	regression	NOUN
gujaf-215	157	52	and	and	CCONJ
gujaf-215	157	53	the	the	DET
gujaf-215	157	54	regression	regression	NOUN
gujaf-215	157	55	results	result	NOUN
gujaf-215	157	56	revealed	reveal	VERB
gujaf-215	157	57	that	that	SCONJ
gujaf-215	157	58	two	two	NUM
gujaf-215	157	59	among	among	ADP
gujaf-215	157	60	the	the	DET
gujaf-215	157	61	independent	independent	ADJ
gujaf-215	157	62	variables	variable	NOUN
gujaf-215	157	63	audit	audit	NOUN
gujaf-215	157	64	committee	committee	NOUN
gujaf-215	157	65	expertise	expertise	NOUN
gujaf-215	157	66	and	and	CCONJ
gujaf-215	157	67	independence	independence	NOUN
gujaf-215	157	68	have	have	VERB
gujaf-215	157	69	a	a	DET
gujaf-215	157	70	positive	positive	ADJ
gujaf-215	157	71	and	and	CCONJ
gujaf-215	157	72	significant	significant	ADJ
gujaf-215	157	73	association	association	NOUN
gujaf-215	157	74	with	with	ADP
gujaf-215	157	75	real	real	ADJ
gujaf-215	157	76	manipulations	manipulation	NOUN
gujaf-215	157	77	of	of	ADP
gujaf-215	157	78	earnings	earning	NOUN
gujaf-215	157	79	while	while	SCONJ
gujaf-215	157	80	audit	audit	NOUN
gujaf-215	157	81	committee	committee	NOUN
gujaf-215	157	82	size	size	NOUN
gujaf-215	157	83	,	,	PUNCT
gujaf-215	157	84	meetings	meeting	NOUN
gujaf-215	157	85	and	and	CCONJ
gujaf-215	157	86	tenure	tenure	NOUN
gujaf-215	157	87	revealed	reveal	VERB
gujaf-215	157	88	an	an	DET
gujaf-215	157	89	insignificant	insignificant	ADJ
gujaf-215	157	90	result	result	NOUN
gujaf-215	157	91	.	.	PUNCT
gujaf-215	158	1	what	what	PRON
gujaf-215	158	2	makes	make	VERB
gujaf-215	158	3	our	our	PRON
gujaf-215	158	4	work	work	NOUN
gujaf-215	158	5	different	different	ADJ
gujaf-215	158	6	is	be	AUX
gujaf-215	158	7	the	the	DET
gujaf-215	158	8	fact	fact	NOUN
gujaf-215	158	9	that	that	SCONJ
gujaf-215	158	10	we	we	PRON
gujaf-215	158	11	are	be	AUX
gujaf-215	158	12	making	make	VERB
gujaf-215	158	13	attempt	attempt	NOUN
gujaf-215	158	14	to	to	PART
gujaf-215	158	15	capture	capture	VERB
gujaf-215	158	16	the	the	DET
gujaf-215	158	17	whole	whole	ADJ
gujaf-215	158	18	non	non	ADJ
gujaf-215	158	19	-	-	ADJ
gujaf-215	158	20	financial	financial	ADJ
gujaf-215	158	21	firms	firm	NOUN
gujaf-215	158	22	in	in	ADP
gujaf-215	158	23	nigeria	nigeria	PROPN
gujaf-215	158	24	listed	list	VERB
gujaf-215	158	25	with	with	ADP
gujaf-215	158	26	study	study	NOUN
gujaf-215	158	27	scope	scope	NOUN
gujaf-215	158	28	spanning	span	VERB
gujaf-215	158	29	2011	2011	NUM
gujaf-215	158	30	-	-	SYM
gujaf-215	158	31	2020	2020	NUM
gujaf-215	158	32	(	(	PUNCT
gujaf-215	158	33	10years	10years	NUM
gujaf-215	158	34	)	)	PUNCT
gujaf-215	158	35	.	.	PUNCT
gujaf-215	159	1	fali	fali	PROPN
gujaf-215	159	2	et	et	PROPN
gujaf-215	159	3	al	al	PROPN
gujaf-215	159	4	.	.	PROPN
gujaf-215	160	1	(	(	PUNCT
gujaf-215	160	2	2019	2019	NUM
gujaf-215	160	3	)	)	PUNCT
gujaf-215	160	4	made	make	VERB
gujaf-215	160	5	an	an	DET
gujaf-215	160	6	attempt	attempt	NOUN
gujaf-215	160	7	to	to	PART
gujaf-215	160	8	find	find	VERB
gujaf-215	160	9	the	the	DET
gujaf-215	160	10	relationship	relationship	NOUN
gujaf-215	160	11	that	that	PRON
gujaf-215	160	12	exist	exist	VERB
gujaf-215	160	13	between	between	ADP
gujaf-215	160	14	committee	committee	NOUN
gujaf-215	160	15	on	on	ADP
gujaf-215	160	16	audit	audit	NOUN
gujaf-215	160	17	and	and	CCONJ
gujaf-215	160	18	earnings	earning	NOUN
gujaf-215	160	19	management	management	NOUN
gujaf-215	160	20	of	of	ADP
gujaf-215	160	21	deposit	deposit	NOUN
gujaf-215	160	22	money	money	NOUN
gujaf-215	160	23	banks	bank	NOUN
gujaf-215	160	24	listed	list	VERB
gujaf-215	160	25	in	in	ADP
gujaf-215	160	26	nigeria	nigeria	PROPN
gujaf-215	160	27	for	for	ADP
gujaf-215	160	28	a	a	DET
gujaf-215	160	29	period	period	NOUN
gujaf-215	160	30	of	of	ADP
gujaf-215	160	31	10years	10years	NUM
gujaf-215	160	32	from	from	ADP
gujaf-215	160	33	2008	2008	NUM
gujaf-215	160	34	to	to	ADP
gujaf-215	160	35	2017	2017	NUM
gujaf-215	160	36	,	,	PUNCT
gujaf-215	160	37	loan	loan	NOUN
gujaf-215	160	38	loss	loss	NOUN
gujaf-215	160	39	provision	provision	NOUN
gujaf-215	160	40	was	be	AUX
gujaf-215	160	41	the	the	DET
gujaf-215	160	42	dependent	dependent	ADJ
gujaf-215	160	43	variable	variable	NOUN
gujaf-215	160	44	and	and	CCONJ
gujaf-215	160	45	the	the	DET
gujaf-215	160	46	(	(	PUNCT
gujaf-215	160	47	2008	2008	NUM
gujaf-215	160	48	)	)	PUNCT
gujaf-215	160	49	model	model	NOUN
gujaf-215	160	50	of	of	ADP
gujaf-215	160	51	chang	chang	PROPN
gujaf-215	160	52	,	,	PUNCT
gujaf-215	160	53	yat	yat	PROPN
gujaf-215	160	54	-	-	PUNCT
gujaf-215	160	55	sen	sen	PROPN
gujaf-215	160	56	,	,	PUNCT
gujaf-215	160	57	shen	shen	NOUN
gujaf-215	160	58	and	and	CCONJ
gujaf-215	160	59	fang	fang	PROPN
gujaf-215	160	60	was	be	AUX
gujaf-215	160	61	used	use	VERB
gujaf-215	160	62	for	for	ADP
gujaf-215	160	63	estimation	estimation	NOUN
gujaf-215	160	64	,	,	PUNCT
gujaf-215	160	65	the	the	DET
gujaf-215	160	66	independent	independent	ADJ
gujaf-215	160	67	variable	variable	NOUN
gujaf-215	160	68	was	be	AUX
gujaf-215	160	69	audit	audit	NOUN
gujaf-215	160	70	committee	committee	NOUN
gujaf-215	160	71	represented	represent	VERB
gujaf-215	160	72	by	by	ADP
gujaf-215	160	73	financial	financial	ADJ
gujaf-215	160	74	expertise	expertise	NOUN
gujaf-215	160	75	of	of	ADP
gujaf-215	160	76	committee	committee	NOUN
gujaf-215	160	77	on	on	ADP
gujaf-215	160	78	audit	audit	NOUN
gujaf-215	160	79	,	,	PUNCT
gujaf-215	160	80	busyness	busyness	NOUN
gujaf-215	160	81	of	of	ADP
gujaf-215	160	82	committee	committee	NOUN
gujaf-215	160	83	on	on	ADP
gujaf-215	160	84	audit	audit	NOUN
gujaf-215	160	85	,	,	PUNCT
gujaf-215	160	86	committee	committee	NOUN
gujaf-215	160	87	tenure	tenure	NOUN
gujaf-215	160	88	,	,	PUNCT
gujaf-215	160	89	committee	committee	NOUN
gujaf-215	160	90	share	share	NOUN
gujaf-215	160	91	ownership	ownership	NOUN
gujaf-215	160	92	and	and	CCONJ
gujaf-215	160	93	committee	committee	NOUN
gujaf-215	160	94	meeting	meeting	NOUN
gujaf-215	160	95	,	,	PUNCT
gujaf-215	160	96	14	14	NUM
gujaf-215	160	97	listed	list	VERB
gujaf-215	160	98	banks	bank	NOUN
gujaf-215	160	99	comprised	comprise	VERB
gujaf-215	160	100	the	the	DET
gujaf-215	160	101	population	population	NOUN
gujaf-215	160	102	as	as	ADP
gujaf-215	160	103	at	at	ADP
gujaf-215	160	104	2017	2017	NUM
gujaf-215	160	105	while	while	SCONJ
gujaf-215	160	106	only	only	ADV
gujaf-215	160	107	13	13	NUM
gujaf-215	160	108	banks	bank	NOUN
gujaf-215	160	109	were	be	AUX
gujaf-215	160	110	selected	select	VERB
gujaf-215	160	111	as	as	ADP
gujaf-215	160	112	samples	sample	NOUN
gujaf-215	160	113	for	for	ADP
gujaf-215	160	114	the	the	DET
gujaf-215	160	115	study	study	NOUN
gujaf-215	160	116	,	,	PUNCT
gujaf-215	160	117	multiple	multiple	ADJ
gujaf-215	160	118	correlation	correlation	NOUN
gujaf-215	160	119	research	research	NOUN
gujaf-215	160	120	design	design	NOUN
gujaf-215	160	121	was	be	AUX
gujaf-215	160	122	adopted	adopt	VERB
gujaf-215	160	123	and	and	CCONJ
gujaf-215	160	124	random	random	ADJ
gujaf-215	160	125	effects	effect	NOUN
gujaf-215	160	126	model	model	NOUN
gujaf-215	160	127	(	(	PUNCT
gujaf-215	160	128	rem	rem	NOUN
gujaf-215	160	129	)	)	PUNCT
gujaf-215	160	130	,	,	PUNCT
gujaf-215	160	131	to	to	PART
gujaf-215	160	132	analyse	analyse	VERB
gujaf-215	160	133	the	the	DET
gujaf-215	160	134	extracted	extract	VERB
gujaf-215	160	135	data	datum	NOUN
gujaf-215	160	136	ordinary	ordinary	ADJ
gujaf-215	160	137	least	least	ADJ
gujaf-215	160	138	square	square	NOUN
gujaf-215	160	139	was	be	AUX
gujaf-215	160	140	adopted	adopt	VERB
gujaf-215	160	141	,	,	PUNCT
gujaf-215	160	142	results	result	NOUN
gujaf-215	160	143	showed	show	VERB
gujaf-215	160	144	a	a	DET
gujaf-215	160	145	strong	strong	ADJ
gujaf-215	160	146	negative	negative	ADJ
gujaf-215	160	147	association	association	NOUN
gujaf-215	160	148	existed	exist	VERB
gujaf-215	160	149	between	between	ADP
gujaf-215	160	150	audit	audit	NOUN
gujaf-215	160	151	committee	committee	NOUN
gujaf-215	160	152	financial	financial	ADJ
gujaf-215	160	153	expertise	expertise	NOUN
gujaf-215	160	154	and	and	CCONJ
gujaf-215	160	155	busyness	busyness	NOUN
gujaf-215	160	156	of	of	ADP
gujaf-215	160	157	audit	audit	NOUN
gujaf-215	160	158	committee	committee	NOUN
gujaf-215	160	159	and	and	CCONJ
gujaf-215	160	160	earnings	earning	NOUN
gujaf-215	160	161	management	management	NOUN
gujaf-215	160	162	practices	practice	NOUN
gujaf-215	160	163	,	,	PUNCT
gujaf-215	160	164	tenure	tenure	NOUN
gujaf-215	160	165	of	of	ADP
gujaf-215	160	166	audit	audit	PROPN
gujaf-215	160	167	committee	committee	NOUN
gujaf-215	160	168	members	member	NOUN
gujaf-215	160	169	had	have	VERB
gujaf-215	160	170	negative	negative	ADJ
gujaf-215	160	171	but	but	CCONJ
gujaf-215	160	172	insignificant	insignificant	ADJ
gujaf-215	160	173	association	association	NOUN
gujaf-215	160	174	with	with	ADP
gujaf-215	160	175	earnings	earning	NOUN
gujaf-215	160	176	management	management	NOUN
gujaf-215	160	177	while	while	SCONJ
gujaf-215	160	178	meetings	meeting	NOUN
gujaf-215	160	179	by	by	ADP
gujaf-215	160	180	audit	audit	NOUN
gujaf-215	160	181	committee	committee	NOUN
gujaf-215	160	182	members	member	NOUN
gujaf-215	160	183	and	and	CCONJ
gujaf-215	160	184	share	share	VERB
gujaf-215	160	185	ownership	ownership	NOUN
gujaf-215	160	186	by	by	ADP
gujaf-215	160	187	committee	committee	NOUN
gujaf-215	160	188	members	member	NOUN
gujaf-215	160	189	had	have	VERB
gujaf-215	160	190	a	a	DET
gujaf-215	160	191	positive	positive	ADJ
gujaf-215	160	192	but	but	CCONJ
gujaf-215	160	193	insignificant	insignificant	ADJ
gujaf-215	160	194	association	association	NOUN
gujaf-215	160	195	with	with	ADP
gujaf-215	160	196	earnings	earning	NOUN
gujaf-215	160	197	management	management	NOUN
gujaf-215	160	198	practices	practice	NOUN
gujaf-215	160	199	among	among	ADP
gujaf-215	160	200	listed	list	VERB
gujaf-215	160	201	deposit	deposit	NOUN
gujaf-215	160	202	money	money	NOUN
gujaf-215	160	203	banks	bank	NOUN
gujaf-215	160	204	in	in	ADP
gujaf-215	160	205	nigeria	nigeria	PROPN
gujaf-215	160	206	.	.	PUNCT
gujaf-215	161	1	the	the	DET
gujaf-215	161	2	study	study	NOUN
gujaf-215	161	3	was	be	AUX
gujaf-215	161	4	structured	structure	VERB
gujaf-215	161	5	on	on	ADP
gujaf-215	161	6	the	the	DET
gujaf-215	161	7	banking	banking	NOUN
gujaf-215	161	8	sector	sector	NOUN
gujaf-215	161	9	that	that	PRON
gujaf-215	161	10	makes	make	VERB
gujaf-215	161	11	it	it	PRON
gujaf-215	161	12	different	different	ADJ
gujaf-215	161	13	from	from	ADP
gujaf-215	161	14	the	the	DET
gujaf-215	161	15	current	current	ADJ
gujaf-215	161	16	study	study	NOUN
gujaf-215	161	17	because	because	SCONJ
gujaf-215	161	18	the	the	DET
gujaf-215	161	19	earnings	earning	NOUN
gujaf-215	161	20	management	management	NOUN
gujaf-215	161	21	measurement	measurement	NOUN
gujaf-215	161	22	proxy	proxy	NOUN
gujaf-215	161	23	of	of	ADP
gujaf-215	161	24	the	the	DET
gujaf-215	161	25	non	non	ADJ
gujaf-215	161	26	-	-	ADJ
gujaf-215	161	27	financial	financial	ADJ
gujaf-215	161	28	firms	firm	NOUN
gujaf-215	161	29	is	be	AUX
gujaf-215	161	30	different	different	ADJ
gujaf-215	161	31	from	from	ADP
gujaf-215	161	32	that	that	PRON
gujaf-215	161	33	of	of	ADP
gujaf-215	161	34	the	the	DET
gujaf-215	161	35	financial	financial	ADJ
gujaf-215	161	36	sectors	sector	NOUN
gujaf-215	161	37	.	.	PUNCT
gujaf-215	162	1	ali	ali	PROPN
gujaf-215	162	2	et	et	PROPN
gujaf-215	162	3	al	al	PROPN
gujaf-215	162	4	.	.	PROPN
gujaf-215	163	1	(	(	PUNCT
gujaf-215	163	2	2019	2019	NUM
gujaf-215	163	3	)	)	PUNCT
gujaf-215	163	4	examined	examine	VERB
gujaf-215	163	5	the	the	DET
gujaf-215	163	6	association	association	NOUN
gujaf-215	163	7	between	between	ADP
gujaf-215	163	8	characteristics	characteristic	NOUN
gujaf-215	163	9	of	of	ADP
gujaf-215	163	10	audit	audit	NOUN
gujaf-215	163	11	committee	committee	NOUN
gujaf-215	163	12	(	(	PUNCT
gujaf-215	163	13	size	size	NOUN
gujaf-215	163	14	,	,	PUNCT
gujaf-215	163	15	financial	financial	ADJ
gujaf-215	163	16	leverage	leverage	NOUN
gujaf-215	163	17	and	and	CCONJ
gujaf-215	163	18	experience	experience	NOUN
gujaf-215	163	19	)	)	PUNCT
gujaf-215	163	20	and	and	CCONJ
gujaf-215	163	21	quality	quality	NOUN
gujaf-215	163	22	of	of	ADP
gujaf-215	163	23	earnings	earning	NOUN
gujaf-215	163	24	of	of	ADP
gujaf-215	163	25	quoted	quote	VERB
gujaf-215	163	26	public	public	ADJ
gujaf-215	163	27	jordanian	jordanian	ADJ
gujaf-215	163	28	companies	company	NOUN
gujaf-215	163	29	,	,	PUNCT
gujaf-215	163	30	the	the	DET
gujaf-215	163	31	study	study	NOUN
gujaf-215	163	32	had	have	VERB
gujaf-215	163	33	two	two	NUM
gujaf-215	163	34	objectives	objective	NOUN
gujaf-215	163	35	:	:	PUNCT
gujaf-215	163	36	to	to	PART
gujaf-215	163	37	examine	examine	VERB
gujaf-215	163	38	the	the	DET
gujaf-215	163	39	implementation	implementation	NOUN
gujaf-215	163	40	effectiveness	effectiveness	NOUN
gujaf-215	163	41	of	of	ADP
gujaf-215	163	42	the	the	PRON
gujaf-215	163	43	of	of	ADP
gujaf-215	163	44	the	the	DET
gujaf-215	163	45	corporate	corporate	ADJ
gujaf-215	163	46	governance	governance	NOUN
gujaf-215	163	47	mechanisms	mechanism	NOUN
gujaf-215	163	48	rules	rule	NOUN
gujaf-215	163	49	and	and	CCONJ
gujaf-215	163	50	regulations	regulation	NOUN
gujaf-215	163	51	of	of	ADP
gujaf-215	163	52	the	the	PRON
gujaf-215	163	53	in	in	ADP
gujaf-215	163	54	jordan	jordan	PROPN
gujaf-215	163	55	and	and	CCONJ
gujaf-215	163	56	the	the	DET
gujaf-215	163	57	association	association	NOUN
gujaf-215	163	58	between	between	ADP
gujaf-215	163	59	the	the	DET
gujaf-215	163	60	independent	independent	ADJ
gujaf-215	163	61	variables	variable	NOUN
gujaf-215	163	62	and	and	CCONJ
gujaf-215	163	63	dependent	dependent	ADJ
gujaf-215	163	64	variable	variable	NOUN
gujaf-215	163	65	of	of	ADP
gujaf-215	163	66	the	the	DET
gujaf-215	163	67	study	study	NOUN
gujaf-215	163	68	,	,	PUNCT
gujaf-215	163	69	it	it	PRON
gujaf-215	163	70	was	be	AUX
gujaf-215	163	71	concluded	conclude	VERB
gujaf-215	163	72	by	by	ADP
gujaf-215	163	73	the	the	DET
gujaf-215	163	74	study	study	NOUN
gujaf-215	163	75	that	that	SCONJ
gujaf-215	163	76	there	there	PRON
gujaf-215	163	77	was	be	VERB
gujaf-215	163	78	significant	significant	ADJ
gujaf-215	163	79	positive	positive	ADJ
gujaf-215	163	80	correlation	correlation	NOUN
gujaf-215	163	81	between	between	ADP
gujaf-215	163	82	attributes	attribute	NOUN
gujaf-215	163	83	of	of	ADP
gujaf-215	163	84	audit	audit	NOUN
gujaf-215	163	85	committee	committee	NOUN
gujaf-215	163	86	and	and	CCONJ
gujaf-215	163	87	earnings	earning	NOUN
gujaf-215	163	88	quality	quality	NOUN
gujaf-215	163	89	of	of	ADP
gujaf-215	163	90	quoted	quote	VERB
gujaf-215	163	91	public	public	ADJ
gujaf-215	163	92	companies	company	NOUN
gujaf-215	163	93	in	in	ADP
gujaf-215	163	94	amman	amman	PROPN
gujaf-215	163	95	stock	stock	PROPN
gujaf-215	163	96	exchange	exchange	PROPN
gujaf-215	163	97	,	,	PUNCT
gujaf-215	163	98	the	the	DET
gujaf-215	163	99	stakeholder	stakeholder	NOUN
gujaf-215	163	100	theory	theory	NOUN
gujaf-215	163	101	and	and	CCONJ
gujaf-215	163	102	agency	agency	NOUN
gujaf-215	163	103	theories	theory	NOUN
gujaf-215	163	104	were	be	AUX
gujaf-215	163	105	adopted	adopt	VERB
gujaf-215	163	106	to	to	PART
gujaf-215	163	107	explain	explain	VERB
gujaf-215	163	108	the	the	DET
gujaf-215	163	109	relationships	relationship	NOUN
gujaf-215	163	110	.	.	PUNCT
gujaf-215	164	1	gusau	gusau	ADJ
gujaf-215	164	2	journal	journal	PROPN
gujaf-215	164	3	of	of	ADP
gujaf-215	164	4	accounting	accounting	NOUN
gujaf-215	164	5	and	and	CCONJ
gujaf-215	164	6	finance	finance	NOUN
gujaf-215	164	7	,	,	PUNCT
gujaf-215	164	8	vol	vol	NOUN
gujaf-215	164	9	.	.	PROPN
gujaf-215	164	10	4	4	NUM
gujaf-215	164	11	,	,	PUNCT
gujaf-215	164	12	issue	issue	NOUN
gujaf-215	164	13	1	1	NUM
gujaf-215	164	14	,	,	PUNCT
gujaf-215	164	15	april	april	PROPN
gujaf-215	164	16	,	,	PUNCT
gujaf-215	164	17	2023	2023	NUM
gujaf-215	164	18	223	223	NUM
gujaf-215	164	19	even	even	ADV
gujaf-215	164	20	though	though	SCONJ
gujaf-215	164	21	the	the	DET
gujaf-215	164	22	study	study	NOUN
gujaf-215	164	23	is	be	AUX
gujaf-215	164	24	current	current	ADJ
gujaf-215	164	25	but	but	CCONJ
gujaf-215	164	26	the	the	DET
gujaf-215	164	27	fact	fact	NOUN
gujaf-215	164	28	that	that	SCONJ
gujaf-215	164	29	it	it	PRON
gujaf-215	164	30	was	be	AUX
gujaf-215	164	31	undertaken	undertake	VERB
gujaf-215	164	32	in	in	ADP
gujaf-215	164	33	jordan	jordan	PROPN
gujaf-215	164	34	gives	give	VERB
gujaf-215	164	35	the	the	DET
gujaf-215	164	36	opportunity	opportunity	NOUN
gujaf-215	164	37	to	to	PART
gujaf-215	164	38	come	come	VERB
gujaf-215	164	39	down	down	ADP
gujaf-215	164	40	to	to	ADP
gujaf-215	164	41	nigeria	nigeria	PROPN
gujaf-215	164	42	and	and	CCONJ
gujaf-215	164	43	carry	carry	VERB
gujaf-215	164	44	out	out	ADP
gujaf-215	164	45	a	a	DET
gujaf-215	164	46	similar	similar	ADJ
gujaf-215	164	47	study	study	NOUN
gujaf-215	164	48	.	.	PUNCT
gujaf-215	165	1	siagian	siagian	ADJ
gujaf-215	165	2	and	and	CCONJ
gujaf-215	165	3	siregar	siregar	ADJ
gujaf-215	165	4	(	(	PUNCT
gujaf-215	165	5	2018	2018	NUM
gujaf-215	165	6	)	)	PUNCT
gujaf-215	165	7	investigated	investigate	VERB
gujaf-215	165	8	the	the	DET
gujaf-215	165	9	existing	exist	VERB
gujaf-215	165	10	association	association	NOUN
gujaf-215	165	11	between	between	ADP
gujaf-215	165	12	financial	financial	ADJ
gujaf-215	165	13	expertise	expertise	NOUN
gujaf-215	165	14	of	of	ADP
gujaf-215	165	15	audit	audit	NOUN
gujaf-215	165	16	committee	committee	NOUN
gujaf-215	165	17	and	and	CCONJ
gujaf-215	165	18	earnings	earning	NOUN
gujaf-215	165	19	management	management	NOUN
gujaf-215	165	20	of	of	ADP
gujaf-215	165	21	public	public	ADJ
gujaf-215	165	22	quoted	quote	VERB
gujaf-215	165	23	firms	firm	NOUN
gujaf-215	165	24	in	in	ADP
gujaf-215	165	25	indonesia	indonesia	PROPN
gujaf-215	165	26	from	from	ADP
gujaf-215	165	27	a	a	DET
gujaf-215	165	28	sample	sample	NOUN
gujaf-215	165	29	384	384	NUM
gujaf-215	165	30	firm	firm	ADJ
gujaf-215	165	31	years	year	NOUN
gujaf-215	165	32	observations	observation	NOUN
gujaf-215	165	33	for	for	ADP
gujaf-215	165	34	a	a	DET
gujaf-215	165	35	period	period	NOUN
gujaf-215	165	36	of	of	ADP
gujaf-215	165	37	3years	3years	NUM
gujaf-215	165	38	from	from	ADP
gujaf-215	165	39	2012	2012	NUM
gujaf-215	165	40	-	-	SYM
gujaf-215	165	41	2014	2014	NUM
gujaf-215	165	42	,	,	PUNCT
gujaf-215	165	43	proxy	proxy	NOUN
gujaf-215	165	44	for	for	ADP
gujaf-215	165	45	earnings	earning	NOUN
gujaf-215	165	46	management	management	NOUN
gujaf-215	165	47	was	be	AUX
gujaf-215	165	48	discretionary	discretionary	ADJ
gujaf-215	165	49	accruals	accrual	NOUN
gujaf-215	165	50	as	as	ADP
gujaf-215	165	51	the	the	DET
gujaf-215	165	52	dependent	dependent	ADJ
gujaf-215	165	53	variable	variable	NOUN
gujaf-215	165	54	in	in	ADP
gujaf-215	165	55	the	the	DET
gujaf-215	165	56	study	study	NOUN
gujaf-215	165	57	and	and	CCONJ
gujaf-215	165	58	the	the	DET
gujaf-215	165	59	kasznik	kasznik	PROPN
gujaf-215	165	60	model	model	PROPN
gujaf-215	165	61	was	be	AUX
gujaf-215	165	62	used	use	VERB
gujaf-215	165	63	for	for	ADP
gujaf-215	165	64	estimation	estimation	NOUN
gujaf-215	165	65	whereas	whereas	SCONJ
gujaf-215	165	66	the	the	DET
gujaf-215	165	67	independent	independent	ADJ
gujaf-215	165	68	variables	variable	NOUN
gujaf-215	165	69	were	be	AUX
gujaf-215	165	70	measured	measure	VERB
gujaf-215	165	71	using	use	VERB
gujaf-215	165	72	audit	audit	NOUN
gujaf-215	165	73	committee	committee	NOUN
gujaf-215	165	74	financial	financial	ADJ
gujaf-215	165	75	expertise	expertise	NOUN
gujaf-215	165	76	,	,	PUNCT
gujaf-215	165	77	supervision	supervision	NOUN
gujaf-215	165	78	and	and	CCONJ
gujaf-215	165	79	financial	financial	ADJ
gujaf-215	165	80	as	as	ADV
gujaf-215	165	81	well	well	ADV
gujaf-215	165	82	as	as	ADP
gujaf-215	165	83	status	status	NOUN
gujaf-215	165	84	relative	relative	ADJ
gujaf-215	165	85	to	to	ADP
gujaf-215	165	86	management	management	NOUN
gujaf-215	165	87	,	,	PUNCT
gujaf-215	165	88	the	the	DET
gujaf-215	165	89	multiple	multiple	ADJ
gujaf-215	165	90	regression	regression	NOUN
gujaf-215	165	91	was	be	AUX
gujaf-215	165	92	adopted	adopt	VERB
gujaf-215	165	93	to	to	PART
gujaf-215	165	94	test	test	VERB
gujaf-215	165	95	the	the	DET
gujaf-215	165	96	model	model	NOUN
gujaf-215	165	97	,	,	PUNCT
gujaf-215	165	98	from	from	ADP
gujaf-215	165	99	the	the	DET
gujaf-215	165	100	results	result	NOUN
gujaf-215	165	101	the	the	DET
gujaf-215	165	102	influence	influence	NOUN
gujaf-215	165	103	of	of	ADP
gujaf-215	165	104	financial	financial	ADJ
gujaf-215	165	105	expertise	expertise	NOUN
gujaf-215	165	106	of	of	ADP
gujaf-215	165	107	audit	audit	NOUN
gujaf-215	165	108	committee	committee	NOUN
gujaf-215	165	109	was	be	AUX
gujaf-215	165	110	not	not	PART
gujaf-215	165	111	significant	significant	ADJ
gujaf-215	165	112	on	on	ADP
gujaf-215	165	113	earnings	earning	NOUN
gujaf-215	165	114	management	management	NOUN
gujaf-215	165	115	,	,	PUNCT
gujaf-215	165	116	however	however	ADV
gujaf-215	165	117	a	a	DET
gujaf-215	165	118	positive	positive	ADJ
gujaf-215	165	119	relationship	relationship	NOUN
gujaf-215	165	120	was	be	AUX
gujaf-215	165	121	found	find	VERB
gujaf-215	165	122	between	between	ADP
gujaf-215	165	123	income	income	NOUN
gujaf-215	165	124	decreasing	decrease	VERB
gujaf-215	165	125	accruals	accrual	NOUN
gujaf-215	165	126	and	and	CCONJ
gujaf-215	165	127	financial	financial	ADJ
gujaf-215	165	128	expertise	expertise	NOUN
gujaf-215	165	129	of	of	ADP
gujaf-215	165	130	audit	audit	NOUN
gujaf-215	165	131	committee	committee	NOUN
gujaf-215	165	132	,	,	PUNCT
gujaf-215	165	133	the	the	DET
gujaf-215	165	134	results	result	NOUN
gujaf-215	165	135	was	be	AUX
gujaf-215	165	136	not	not	PART
gujaf-215	165	137	able	able	ADJ
gujaf-215	165	138	to	to	PART
gujaf-215	165	139	find	find	VERB
gujaf-215	165	140	a	a	DET
gujaf-215	165	141	significant	significant	ADJ
gujaf-215	165	142	impact	impact	NOUN
gujaf-215	165	143	of	of	ADP
gujaf-215	165	144	the	the	DET
gujaf-215	165	145	joint	joint	ADJ
gujaf-215	165	146	effect	effect	NOUN
gujaf-215	165	147	of	of	ADP
gujaf-215	165	148	financial	financial	ADJ
gujaf-215	165	149	expertise	expertise	NOUN
gujaf-215	165	150	of	of	ADP
gujaf-215	165	151	audit	audit	NOUN
gujaf-215	165	152	committee	committee	NOUN
gujaf-215	165	153	and	and	CCONJ
gujaf-215	165	154	status	status	NOUN
gujaf-215	165	155	of	of	ADP
gujaf-215	165	156	committee	committee	NOUN
gujaf-215	165	157	on	on	ADP
gujaf-215	165	158	audit	audit	NOUN
gujaf-215	165	159	on	on	ADP
gujaf-215	165	160	earnings	earning	NOUN
gujaf-215	165	161	management	management	NOUN
gujaf-215	165	162	.	.	PUNCT
gujaf-215	166	1	such	such	DET
gujaf-215	166	2	a	a	DET
gujaf-215	166	3	study	study	NOUN
gujaf-215	166	4	is	be	AUX
gujaf-215	166	5	to	to	PART
gujaf-215	166	6	be	be	AUX
gujaf-215	166	7	undertaken	undertake	VERB
gujaf-215	166	8	in	in	ADP
gujaf-215	166	9	nigeria	nigeria	PROPN
gujaf-215	166	10	business	business	NOUN
gujaf-215	166	11	environment	environment	NOUN
gujaf-215	166	12	and	and	CCONJ
gujaf-215	166	13	also	also	ADV
gujaf-215	166	14	the	the	DET
gujaf-215	166	15	real	real	ADJ
gujaf-215	166	16	activities	activity	NOUN
gujaf-215	166	17	manipulation	manipulation	NOUN
gujaf-215	166	18	model	model	NOUN
gujaf-215	166	19	of	of	ADP
gujaf-215	166	20	srivastava	srivastava	PROPN
gujaf-215	166	21	(	(	PUNCT
gujaf-215	166	22	2019	2019	NUM
gujaf-215	166	23	)	)	PUNCT
gujaf-215	166	24	will	will	AUX
gujaf-215	166	25	be	be	AUX
gujaf-215	166	26	adopted	adopt	VERB
gujaf-215	166	27	rather	rather	ADV
gujaf-215	166	28	than	than	ADP
gujaf-215	166	29	the	the	DET
gujaf-215	166	30	discretionary	discretionary	ADJ
gujaf-215	166	31	model	model	NOUN
gujaf-215	166	32	which	which	PRON
gujaf-215	166	33	is	be	AUX
gujaf-215	166	34	criticised	criticise	VERB
gujaf-215	166	35	by	by	ADP
gujaf-215	166	36	its	its	PRON
gujaf-215	166	37	in	in	ADP
gujaf-215	166	38	-	-	PUNCT
gujaf-215	166	39	ability	ability	NOUN
gujaf-215	166	40	to	to	PART
gujaf-215	166	41	detect	detect	VERB
gujaf-215	166	42	em	em	PRON
gujaf-215	166	43	practice	practice	NOUN
gujaf-215	166	44	in	in	ADP
gujaf-215	166	45	actual	actual	ADJ
gujaf-215	166	46	cash	cash	NOUN
gujaf-215	166	47	-	-	PUNCT
gujaf-215	166	48	flows	flow	NOUN
gujaf-215	166	49	,	,	PUNCT
gujaf-215	166	50	the	the	DET
gujaf-215	166	51	study	study	NOUN
gujaf-215	166	52	period	period	NOUN
gujaf-215	166	53	will	will	AUX
gujaf-215	166	54	be	be	AUX
gujaf-215	166	55	10years	10year	NOUN
gujaf-215	166	56	.	.	PUNCT
gujaf-215	167	1	also	also	ADV
gujaf-215	167	2	,	,	PUNCT
gujaf-215	167	3	gandia	gandia	PROPN
gujaf-215	167	4	&	&	CCONJ
gujaf-215	167	5	huguet	huguet	PROPN
gujaf-215	167	6	(	(	PUNCT
gujaf-215	167	7	2020	2020	NUM
gujaf-215	167	8	)	)	PUNCT
gujaf-215	167	9	examined	examine	VERB
gujaf-215	167	10	the	the	DET
gujaf-215	167	11	relationship	relationship	NOUN
gujaf-215	167	12	between	between	ADP
gujaf-215	167	13	fees	fee	NOUN
gujaf-215	167	14	paid	pay	VERB
gujaf-215	167	15	to	to	ADP
gujaf-215	167	16	external	external	ADJ
gujaf-215	167	17	auditors	auditor	NOUN
gujaf-215	167	18	and	and	CCONJ
gujaf-215	167	19	earnings	earning	NOUN
gujaf-215	167	20	management	management	NOUN
gujaf-215	167	21	practices	practice	NOUN
gujaf-215	167	22	from	from	ADP
gujaf-215	167	23	2009	2009	NUM
gujaf-215	167	24	-	-	SYM
gujaf-215	167	25	2018	2018	NUM
gujaf-215	167	26	(	(	PUNCT
gujaf-215	167	27	10years	10years	NUM
gujaf-215	167	28	)	)	PUNCT
gujaf-215	167	29	,	,	PUNCT
gujaf-215	167	30	6997	6997	NUM
gujaf-215	167	31	companies	company	NOUN
gujaf-215	167	32	of	of	ADP
gujaf-215	167	33	spanish	spanish	ADJ
gujaf-215	167	34	smes	sme	NOUN
gujaf-215	167	35	that	that	PRON
gujaf-215	167	36	have	have	VERB
gujaf-215	167	37	voluntary	voluntary	ADJ
gujaf-215	167	38	audited	audit	VERB
gujaf-215	167	39	financial	financial	ADJ
gujaf-215	167	40	statements	statement	NOUN
gujaf-215	167	41	and	and	CCONJ
gujaf-215	167	42	mandatory	mandatory	ADJ
gujaf-215	167	43	financial	financial	ADJ
gujaf-215	167	44	statements	statement	NOUN
gujaf-215	167	45	consist	consist	VERB
gujaf-215	167	46	of	of	ADP
gujaf-215	167	47	the	the	DET
gujaf-215	167	48	study	study	NOUN
gujaf-215	167	49	sample	sample	NOUN
gujaf-215	167	50	,	,	PUNCT
gujaf-215	167	51	quality	quality	NOUN
gujaf-215	167	52	audit	audit	NOUN
gujaf-215	167	53	was	be	AUX
gujaf-215	167	54	adopted	adopt	VERB
gujaf-215	167	55	the	the	DET
gujaf-215	167	56	proxy	proxy	NOUN
gujaf-215	167	57	for	for	ADP
gujaf-215	167	58	audit	audit	NOUN
gujaf-215	167	59	fee	fee	NOUN
gujaf-215	167	60	while	while	SCONJ
gujaf-215	167	61	discretionary	discretionary	ADJ
gujaf-215	167	62	accruals	accrual	NOUN
gujaf-215	167	63	has	have	AUX
gujaf-215	167	64	been	be	AUX
gujaf-215	167	65	adopted	adopt	VERB
gujaf-215	167	66	being	be	AUX
gujaf-215	167	67	measure	measure	NOUN
gujaf-215	167	68	for	for	ADP
gujaf-215	167	69	manipulation	manipulation	NOUN
gujaf-215	167	70	of	of	ADP
gujaf-215	167	71	earnings	earning	NOUN
gujaf-215	167	72	practices	practice	NOUN
gujaf-215	167	73	,	,	PUNCT
gujaf-215	167	74	the	the	DET
gujaf-215	167	75	study	study	NOUN
gujaf-215	167	76	adopted	adopt	VERB
gujaf-215	167	77	multiple	multiple	ADJ
gujaf-215	167	78	regression	regression	NOUN
gujaf-215	167	79	for	for	ADP
gujaf-215	167	80	analysing	analyse	VERB
gujaf-215	167	81	the	the	DET
gujaf-215	167	82	extracted	extract	VERB
gujaf-215	167	83	data	datum	NOUN
gujaf-215	167	84	and	and	CCONJ
gujaf-215	167	85	the	the	DET
gujaf-215	167	86	result	result	NOUN
gujaf-215	167	87	showed	show	VERB
gujaf-215	167	88	existing	exist	VERB
gujaf-215	167	89	negative	negative	ADJ
gujaf-215	167	90	association	association	NOUN
gujaf-215	167	91	between	between	ADP
gujaf-215	167	92	quality	quality	NOUN
gujaf-215	167	93	audit	audit	NOUN
gujaf-215	167	94	and	and	CCONJ
gujaf-215	167	95	manipulation	manipulation	NOUN
gujaf-215	167	96	of	of	ADP
gujaf-215	167	97	earnings	earning	NOUN
gujaf-215	167	98	of	of	ADP
gujaf-215	167	99	the	the	DET
gujaf-215	167	100	smes	sme	NOUN
gujaf-215	167	101	who	who	PRON
gujaf-215	167	102	pay	pay	VERB
gujaf-215	167	103	higher	high	ADJ
gujaf-215	167	104	audit	audit	NOUN
gujaf-215	167	105	fee	fee	NOUN
gujaf-215	167	106	to	to	ADP
gujaf-215	167	107	external	external	ADJ
gujaf-215	167	108	auditors	auditor	NOUN
gujaf-215	167	109	.	.	PUNCT
gujaf-215	168	1	this	this	DET
gujaf-215	168	2	study	study	NOUN
gujaf-215	168	3	is	be	AUX
gujaf-215	168	4	different	different	ADJ
gujaf-215	168	5	because	because	SCONJ
gujaf-215	168	6	the	the	DET
gujaf-215	168	7	data	datum	NOUN
gujaf-215	168	8	to	to	PART
gujaf-215	168	9	be	be	AUX
gujaf-215	168	10	used	use	VERB
gujaf-215	168	11	for	for	ADP
gujaf-215	168	12	analysis	analysis	NOUN
gujaf-215	168	13	will	will	AUX
gujaf-215	168	14	be	be	AUX
gujaf-215	168	15	for	for	ADP
gujaf-215	168	16	listed	list	VERB
gujaf-215	168	17	companies	company	NOUN
gujaf-215	168	18	and	and	CCONJ
gujaf-215	168	19	again	again	ADV
gujaf-215	168	20	not	not	PART
gujaf-215	168	21	only	only	ADV
gujaf-215	168	22	auditor	auditor	NOUN
gujaf-215	168	23	fee	fee	NOUN
gujaf-215	168	24	is	be	AUX
gujaf-215	168	25	used	use	VERB
gujaf-215	168	26	as	as	ADP
gujaf-215	168	27	a	a	DET
gujaf-215	168	28	proxy	proxy	NOUN
gujaf-215	168	29	for	for	ADP
gujaf-215	168	30	audit	audit	NOUN
gujaf-215	168	31	quality	quality	NOUN
gujaf-215	168	32	but	but	CCONJ
gujaf-215	168	33	more	more	ADJ
gujaf-215	168	34	variables	variable	NOUN
gujaf-215	168	35	are	be	AUX
gujaf-215	168	36	used	use	VERB
gujaf-215	168	37	as	as	SCONJ
gujaf-215	168	38	this	this	PRON
gujaf-215	168	39	makes	make	VERB
gujaf-215	168	40	the	the	DET
gujaf-215	168	41	analysis	analysis	NOUN
gujaf-215	168	42	of	of	ADP
gujaf-215	168	43	this	this	DET
gujaf-215	168	44	study	study	NOUN
gujaf-215	168	45	more	more	ADV
gujaf-215	168	46	reliable	reliable	ADJ
gujaf-215	168	47	and	and	CCONJ
gujaf-215	168	48	wider	wide	ADJ
gujaf-215	168	49	in	in	ADP
gujaf-215	168	50	context	context	NOUN
gujaf-215	168	51	.	.	PUNCT
gujaf-215	169	1	martinez	martinez	PROPN
gujaf-215	169	2	and	and	CCONJ
gujaf-215	169	3	arquimedes	arquimedes	PROPN
gujaf-215	169	4	(	(	PUNCT
gujaf-215	169	5	2017	2017	NUM
gujaf-215	169	6	)	)	PUNCT
gujaf-215	169	7	to	to	PART
gujaf-215	169	8	explore	explore	VERB
gujaf-215	169	9	the	the	DET
gujaf-215	169	10	relationship	relationship	NOUN
gujaf-215	169	11	between	between	ADP
gujaf-215	169	12	quality	quality	NOUN
gujaf-215	169	13	audit	audit	NOUN
gujaf-215	169	14	for	for	ADP
gujaf-215	169	15	the	the	DET
gujaf-215	169	16	study	study	NOUN
gujaf-215	169	17	independent	independent	ADJ
gujaf-215	169	18	variable	variable	NOUN
gujaf-215	169	19	represented	represent	VERB
gujaf-215	169	20	by	by	ADP
gujaf-215	169	21	fees	fee	NOUN
gujaf-215	169	22	paid	pay	VERB
gujaf-215	169	23	to	to	AUX
gujaf-215	169	24	big	big	ADJ
gujaf-215	169	25	4	4	NUM
gujaf-215	169	26	firms	firm	NOUN
gujaf-215	169	27	as	as	ADP
gujaf-215	169	28	the	the	DET
gujaf-215	169	29	external	external	ADJ
gujaf-215	169	30	auditors	auditor	NOUN
gujaf-215	169	31	of	of	ADP
gujaf-215	169	32	the	the	DET
gujaf-215	169	33	companies	company	NOUN
gujaf-215	169	34	and	and	CCONJ
gujaf-215	169	35	the	the	DET
gujaf-215	169	36	dependent	dependent	ADJ
gujaf-215	169	37	variable	variable	ADJ
gujaf-215	169	38	proxy	proxy	NOUN
gujaf-215	169	39	as	as	ADP
gujaf-215	169	40	earnings	earning	NOUN
gujaf-215	169	41	manipulation	manipulation	NOUN
gujaf-215	169	42	for	for	ADP
gujaf-215	169	43	11years	11years	NUM
gujaf-215	169	44	in	in	ADP
gujaf-215	169	45	listed	list	VERB
gujaf-215	169	46	non	non	ADJ
gujaf-215	169	47	-	-	ADJ
gujaf-215	169	48	financial	financial	ADJ
gujaf-215	169	49	firms	firm	NOUN
gujaf-215	169	50	.	.	PUNCT
gujaf-215	170	1	the	the	DET
gujaf-215	170	2	accrual	accrual	ADJ
gujaf-215	170	3	model	model	NOUN
gujaf-215	170	4	was	be	AUX
gujaf-215	170	5	employed	employ	VERB
gujaf-215	170	6	,	,	PUNCT
gujaf-215	170	7	the	the	DET
gujaf-215	170	8	analysis	analysis	NOUN
gujaf-215	170	9	that	that	PRON
gujaf-215	170	10	was	be	AUX
gujaf-215	170	11	employed	employ	VERB
gujaf-215	170	12	on	on	ADP
gujaf-215	170	13	the	the	DET
gujaf-215	170	14	secondary	secondary	ADJ
gujaf-215	170	15	data	datum	NOUN
gujaf-215	170	16	was	be	AUX
gujaf-215	170	17	explanatory	explanatory	ADJ
gujaf-215	170	18	and	and	CCONJ
gujaf-215	170	19	descriptive	descriptive	ADJ
gujaf-215	170	20	,	,	PUNCT
gujaf-215	170	21	results	result	VERB
gujaf-215	170	22	gusau	gusau	ADJ
gujaf-215	170	23	journal	journal	NOUN
gujaf-215	170	24	of	of	ADP
gujaf-215	170	25	accounting	accounting	NOUN
gujaf-215	170	26	and	and	CCONJ
gujaf-215	170	27	finance	finance	NOUN
gujaf-215	170	28	,	,	PUNCT
gujaf-215	170	29	vol	vol	NOUN
gujaf-215	170	30	.	.	PROPN
gujaf-215	170	31	4	4	NUM
gujaf-215	170	32	,	,	PUNCT
gujaf-215	170	33	issue	issue	NOUN
gujaf-215	170	34	1	1	NUM
gujaf-215	170	35	,	,	PUNCT
gujaf-215	170	36	april	april	PROPN
gujaf-215	170	37	,	,	PUNCT
gujaf-215	170	38	2023	2023	NUM
gujaf-215	170	39	224	224	NUM
gujaf-215	170	40	revealed	reveal	VERB
gujaf-215	170	41	that	that	SCONJ
gujaf-215	170	42	there	there	PRON
gujaf-215	170	43	is	be	VERB
gujaf-215	170	44	significant	significant	ADJ
gujaf-215	170	45	negative	negative	ADJ
gujaf-215	170	46	relationship	relationship	NOUN
gujaf-215	170	47	between	between	ADP
gujaf-215	170	48	fees	fee	NOUN
gujaf-215	170	49	paid	pay	VERB
gujaf-215	170	50	to	to	ADP
gujaf-215	170	51	external	external	ADJ
gujaf-215	170	52	auditors	auditor	NOUN
gujaf-215	170	53	and	and	CCONJ
gujaf-215	170	54	earnings	earning	NOUN
gujaf-215	170	55	management	management	NOUN
gujaf-215	170	56	of	of	ADP
gujaf-215	170	57	listed	list	VERB
gujaf-215	170	58	non	non	ADJ
gujaf-215	170	59	-	-	ADJ
gujaf-215	170	60	financial	financial	ADJ
gujaf-215	170	61	firms	firm	NOUN
gujaf-215	170	62	.	.	PUNCT
gujaf-215	171	1	this	this	DET
gujaf-215	171	2	study	study	NOUN
gujaf-215	171	3	is	be	AUX
gujaf-215	171	4	different	different	ADJ
gujaf-215	171	5	from	from	ADP
gujaf-215	171	6	the	the	DET
gujaf-215	171	7	study	study	NOUN
gujaf-215	171	8	under	under	ADP
gujaf-215	171	9	review	review	NOUN
gujaf-215	171	10	because	because	SCONJ
gujaf-215	171	11	included	include	VERB
gujaf-215	171	12	more	more	ADJ
gujaf-215	171	13	variables	variable	NOUN
gujaf-215	171	14	rather	rather	ADV
gujaf-215	171	15	than	than	ADP
gujaf-215	171	16	audit	audit	NOUN
gujaf-215	171	17	fees	fee	NOUN
gujaf-215	171	18	and	and	CCONJ
gujaf-215	171	19	audit	audit	NOUN
gujaf-215	171	20	rotation	rotation	NOUN
gujaf-215	171	21	being	be	AUX
gujaf-215	171	22	used	use	VERB
gujaf-215	171	23	in	in	ADP
gujaf-215	171	24	the	the	DET
gujaf-215	171	25	study	study	NOUN
gujaf-215	171	26	,	,	PUNCT
gujaf-215	171	27	again	again	ADV
gujaf-215	171	28	the	the	DET
gujaf-215	171	29	study	study	NOUN
gujaf-215	171	30	scope	scope	NOUN
gujaf-215	171	31	makes	make	VERB
gujaf-215	171	32	it	it	PRON
gujaf-215	171	33	less	less	ADV
gujaf-215	171	34	reliable	reliable	ADJ
gujaf-215	171	35	because	because	SCONJ
gujaf-215	171	36	of	of	ADP
gujaf-215	171	37	the	the	DET
gujaf-215	171	38	advancement	advancement	NOUN
gujaf-215	171	39	that	that	PRON
gujaf-215	171	40	is	be	AUX
gujaf-215	171	41	made	make	VERB
gujaf-215	171	42	in	in	ADP
gujaf-215	171	43	the	the	DET
gujaf-215	171	44	business	business	NOUN
gujaf-215	171	45	world	world	NOUN
gujaf-215	171	46	and	and	CCONJ
gujaf-215	171	47	changes	change	NOUN
gujaf-215	171	48	in	in	ADP
gujaf-215	171	49	corporate	corporate	ADJ
gujaf-215	171	50	reporting	reporting	NOUN
gujaf-215	171	51	standards	standard	NOUN
gujaf-215	171	52	from	from	ADP
gujaf-215	171	53	2007	2007	NUM
gujaf-215	171	54	to	to	ADP
gujaf-215	171	55	date	date	NOUN
gujaf-215	171	56	,	,	PUNCT
gujaf-215	171	57	this	this	DET
gujaf-215	171	58	study	study	NOUN
gujaf-215	171	59	has	have	AUX
gujaf-215	171	60	updated	update	VERB
gujaf-215	171	61	and	and	CCONJ
gujaf-215	171	62	validated	validate	VERB
gujaf-215	171	63	the	the	DET
gujaf-215	171	64	findings	finding	NOUN
gujaf-215	171	65	of	of	ADP
gujaf-215	171	66	the	the	DET
gujaf-215	171	67	study	study	NOUN
gujaf-215	171	68	under	under	ADP
gujaf-215	171	69	review	review	NOUN
gujaf-215	171	70	.	.	PUNCT
gujaf-215	172	1	similarly	similarly	ADV
gujaf-215	172	2	,	,	PUNCT
gujaf-215	172	3	effiok	effiok	NOUN
gujaf-215	172	4	and	and	CCONJ
gujaf-215	172	5	eton	eton	PROPN
gujaf-215	172	6	(	(	PUNCT
gujaf-215	172	7	2016	2016	NUM
gujaf-215	172	8	)	)	PUNCT
gujaf-215	172	9	made	make	VERB
gujaf-215	172	10	an	an	DET
gujaf-215	172	11	attempt	attempt	NOUN
gujaf-215	172	12	to	to	PART
gujaf-215	172	13	examine	examine	VERB
gujaf-215	172	14	the	the	DET
gujaf-215	172	15	extent	extent	NOUN
gujaf-215	172	16	by	by	ADP
gujaf-215	172	17	which	which	PRON
gujaf-215	172	18	earnings	earning	NOUN
gujaf-215	172	19	management	management	NOUN
gujaf-215	172	20	is	be	AUX
gujaf-215	172	21	impacted	impact	VERB
gujaf-215	172	22	by	by	ADP
gujaf-215	172	23	audit	audit	NOUN
gujaf-215	172	24	quality	quality	NOUN
gujaf-215	172	25	as	as	ADV
gujaf-215	172	26	well	well	ADV
gujaf-215	172	27	as	as	ADP
gujaf-215	172	28	stakeholders	stakeholder	NOUN
gujaf-215	172	29	wealth	wealth	NOUN
gujaf-215	172	30	in	in	ADP
gujaf-215	172	31	an	an	DET
gujaf-215	172	32	organisation	organisation	NOUN
gujaf-215	172	33	across	across	ADP
gujaf-215	172	34	the	the	DET
gujaf-215	172	35	real	real	ADJ
gujaf-215	172	36	and	and	CCONJ
gujaf-215	172	37	service	service	NOUN
gujaf-215	172	38	sector	sector	NOUN
gujaf-215	172	39	of	of	ADP
gujaf-215	172	40	the	the	DET
gujaf-215	172	41	economy	economy	NOUN
gujaf-215	172	42	,	,	PUNCT
gujaf-215	172	43	the	the	DET
gujaf-215	172	44	study	study	NOUN
gujaf-215	172	45	used	use	VERB
gujaf-215	172	46	primary	primary	ADJ
gujaf-215	172	47	source	source	NOUN
gujaf-215	172	48	to	to	PART
gujaf-215	172	49	gather	gather	VERB
gujaf-215	172	50	data	datum	NOUN
gujaf-215	172	51	from	from	ADP
gujaf-215	172	52	the	the	DET
gujaf-215	172	53	nse	nse	NOUN
gujaf-215	172	54	fact	fact	NOUN
gujaf-215	172	55	book	book	NOUN
gujaf-215	172	56	2013/2014	2013/2014	NUM
gujaf-215	172	57	of	of	ADP
gujaf-215	172	58	which	which	PRON
gujaf-215	172	59	68	68	NUM
gujaf-215	172	60	companies	company	NOUN
gujaf-215	172	61	comprised	comprise	VERB
gujaf-215	172	62	of	of	ADP
gujaf-215	172	63	the	the	DET
gujaf-215	172	64	population	population	NOUN
gujaf-215	172	65	and	and	CCONJ
gujaf-215	172	66	38	38	NUM
gujaf-215	172	67	companies	company	NOUN
gujaf-215	172	68	were	be	AUX
gujaf-215	172	69	selected	select	VERB
gujaf-215	172	70	as	as	ADP
gujaf-215	172	71	samples	sample	NOUN
gujaf-215	172	72	and	and	CCONJ
gujaf-215	172	73	the	the	DET
gujaf-215	172	74	ex	ex	NOUN
gujaf-215	172	75	-	-	NOUN
gujaf-215	172	76	post	post	ADJ
gujaf-215	172	77	facto	facto	X
gujaf-215	172	78	as	as	ADV
gujaf-215	172	79	well	well	ADV
gujaf-215	172	80	as	as	ADP
gujaf-215	172	81	descriptive	descriptive	ADJ
gujaf-215	172	82	research	research	NOUN
gujaf-215	172	83	design	design	NOUN
gujaf-215	172	84	were	be	AUX
gujaf-215	172	85	used	use	VERB
gujaf-215	172	86	by	by	ADP
gujaf-215	172	87	the	the	DET
gujaf-215	172	88	study	study	NOUN
gujaf-215	172	89	,	,	PUNCT
gujaf-215	172	90	for	for	ADP
gujaf-215	172	91	the	the	DET
gujaf-215	172	92	analysis	analysis	NOUN
gujaf-215	172	93	the	the	DET
gujaf-215	172	94	ordinary	ordinary	ADJ
gujaf-215	172	95	least	least	ADJ
gujaf-215	172	96	square	square	NOUN
gujaf-215	172	97	was	be	AUX
gujaf-215	172	98	adopted	adopt	VERB
gujaf-215	172	99	,	,	PUNCT
gujaf-215	172	100	results	result	NOUN
gujaf-215	172	101	showed	show	VERB
gujaf-215	172	102	that	that	SCONJ
gujaf-215	172	103	corporate	corporate	ADJ
gujaf-215	172	104	governance	governance	NOUN
gujaf-215	172	105	arm	arm	NOUN
gujaf-215	172	106	(	(	PUNCT
gujaf-215	172	107	audit	audit	NOUN
gujaf-215	172	108	committee	committee	NOUN
gujaf-215	172	109	)	)	PUNCT
gujaf-215	172	110	,	,	PUNCT
gujaf-215	172	111	audit	audit	NOUN
gujaf-215	172	112	quality	quality	NOUN
gujaf-215	172	113	practice	practice	NOUN
gujaf-215	172	114	and	and	CCONJ
gujaf-215	172	115	internal	internal	ADJ
gujaf-215	172	116	control	control	NOUN
gujaf-215	172	117	system	system	NOUN
gujaf-215	172	118	is	be	AUX
gujaf-215	172	119	positive	positive	ADJ
gujaf-215	172	120	and	and	CCONJ
gujaf-215	172	121	strongly	strongly	ADV
gujaf-215	172	122	correlated	correlate	VERB
gujaf-215	172	123	with	with	ADP
gujaf-215	172	124	stakeholder	stakeholder	NOUN
gujaf-215	172	125	wealth	wealth	NOUN
gujaf-215	172	126	represented	represent	VERB
gujaf-215	172	127	by	by	ADP
gujaf-215	172	128	earnings	earning	NOUN
gujaf-215	172	129	per	per	ADP
gujaf-215	172	130	share	share	NOUN
gujaf-215	172	131	(	(	PUNCT
gujaf-215	172	132	eps	eps	PROPN
gujaf-215	172	133	)	)	PUNCT
gujaf-215	172	134	.	.	PUNCT
gujaf-215	173	1	the	the	DET
gujaf-215	173	2	study	study	NOUN
gujaf-215	173	3	considered	consider	VERB
gujaf-215	173	4	real	real	ADJ
gujaf-215	173	5	and	and	CCONJ
gujaf-215	173	6	service	service	NOUN
gujaf-215	173	7	sector	sector	NOUN
gujaf-215	173	8	as	as	ADP
gujaf-215	173	9	its	its	PRON
gujaf-215	173	10	domain	domain	NOUN
gujaf-215	173	11	,	,	PUNCT
gujaf-215	173	12	this	this	DET
gujaf-215	173	13	current	current	ADJ
gujaf-215	173	14	study	study	NOUN
gujaf-215	173	15	has	have	AUX
gujaf-215	173	16	considered	consider	VERB
gujaf-215	173	17	the	the	DET
gujaf-215	173	18	entire	entire	ADJ
gujaf-215	173	19	non	non	ADJ
gujaf-215	173	20	-	-	ADJ
gujaf-215	173	21	financial	financial	ADJ
gujaf-215	173	22	sector	sector	NOUN
gujaf-215	173	23	which	which	PRON
gujaf-215	173	24	will	will	AUX
gujaf-215	173	25	make	make	VERB
gujaf-215	173	26	it	it	PRON
gujaf-215	173	27	different	different	ADJ
gujaf-215	173	28	and	and	CCONJ
gujaf-215	173	29	also	also	ADV
gujaf-215	173	30	unlike	unlike	ADP
gujaf-215	173	31	the	the	DET
gujaf-215	173	32	study	study	NOUN
gujaf-215	173	33	under	under	ADP
gujaf-215	173	34	review	review	NOUN
gujaf-215	173	35	this	this	DET
gujaf-215	173	36	study	study	NOUN
gujaf-215	173	37	takes	take	VERB
gujaf-215	173	38	10	10	NUM
gujaf-215	173	39	years	year	NOUN
gujaf-215	173	40	as	as	ADP
gujaf-215	173	41	its	its	PRON
gujaf-215	173	42	period	period	NOUN
gujaf-215	173	43	scope	scope	NOUN
gujaf-215	173	44	rather	rather	ADV
gujaf-215	173	45	than	than	ADP
gujaf-215	173	46	just	just	ADV
gujaf-215	173	47	a	a	DET
gujaf-215	173	48	single	single	ADJ
gujaf-215	173	49	financial	financial	ADJ
gujaf-215	173	50	year	year	NOUN
gujaf-215	173	51	.	.	PUNCT
gujaf-215	174	1	furthermore	furthermore	ADV
gujaf-215	174	2	,	,	PUNCT
gujaf-215	174	3	hsiao	hsiao	PROPN
gujaf-215	174	4	et	et	PROPN
gujaf-215	174	5	al	al	PROPN
gujaf-215	174	6	.	.	PROPN
gujaf-215	174	7	(	(	PUNCT
gujaf-215	174	8	2012	2012	NUM
gujaf-215	174	9	)	)	PUNCT
gujaf-215	174	10	made	make	VERB
gujaf-215	174	11	an	an	DET
gujaf-215	174	12	analysis	analysis	NOUN
gujaf-215	174	13	empirically	empirically	ADV
gujaf-215	174	14	to	to	PART
gujaf-215	174	15	investigate	investigate	VERB
gujaf-215	174	16	the	the	DET
gujaf-215	174	17	impact	impact	NOUN
gujaf-215	174	18	of	of	ADP
gujaf-215	174	19	quality	quality	NOUN
gujaf-215	174	20	of	of	ADP
gujaf-215	174	21	external	external	ADJ
gujaf-215	174	22	auditor	auditor	NOUN
gujaf-215	174	23	on	on	ADP
gujaf-215	174	24	financial	financial	ADJ
gujaf-215	174	25	reporting	reporting	NOUN
gujaf-215	174	26	fraud	fraud	NOUN
gujaf-215	174	27	because	because	SCONJ
gujaf-215	174	28	they	they	PRON
gujaf-215	174	29	believe	believe	VERB
gujaf-215	174	30	it	it	PRON
gujaf-215	174	31	is	be	AUX
gujaf-215	174	32	more	more	ADV
gujaf-215	174	33	direct	direct	ADJ
gujaf-215	174	34	measure	measure	NOUN
gujaf-215	174	35	of	of	ADP
gujaf-215	174	36	earnings	earning	NOUN
gujaf-215	174	37	management	management	NOUN
gujaf-215	174	38	for	for	ADP
gujaf-215	174	39	a	a	DET
gujaf-215	174	40	period	period	NOUN
gujaf-215	174	41	of	of	ADP
gujaf-215	174	42	4years	4years	NUM
gujaf-215	174	43	from	from	ADP
gujaf-215	174	44	2000	2000	NUM
gujaf-215	174	45	-	-	SYM
gujaf-215	174	46	2003	2003	NUM
gujaf-215	174	47	,	,	PUNCT
gujaf-215	174	48	the	the	DET
gujaf-215	174	49	population	population	NOUN
gujaf-215	174	50	was	be	AUX
gujaf-215	174	51	69	69	NUM
gujaf-215	174	52	aaer	aaer	ADJ
gujaf-215	174	53	firms	firm	NOUN
gujaf-215	174	54	and	and	CCONJ
gujaf-215	174	55	a	a	DET
gujaf-215	174	56	sample	sample	NOUN
gujaf-215	174	57	of	of	ADP
gujaf-215	174	58	42	42	NUM
gujaf-215	174	59	firms	firm	NOUN
gujaf-215	174	60	from	from	ADP
gujaf-215	174	61	both	both	PRON
gujaf-215	174	62	aaer	aaer	ADJ
gujaf-215	174	63	firms	firm	NOUN
gujaf-215	174	64	and	and	CCONJ
gujaf-215	174	65	non	non	ADJ
gujaf-215	174	66	-	-	ADJ
gujaf-215	174	67	aaer	aaer	ADJ
gujaf-215	174	68	firms	firm	NOUN
gujaf-215	174	69	which	which	PRON
gujaf-215	174	70	makes	make	VERB
gujaf-215	174	71	the	the	DET
gujaf-215	174	72	study	study	NOUN
gujaf-215	174	73	one	one	NUM
gujaf-215	174	74	of	of	ADP
gujaf-215	174	75	the	the	DET
gujaf-215	174	76	1st	1st	ADJ
gujaf-215	174	77	research	research	NOUN
gujaf-215	174	78	works	work	VERB
gujaf-215	174	79	to	to	PART
gujaf-215	174	80	associate	associate	VERB
gujaf-215	174	81	audit	audit	NOUN
gujaf-215	174	82	fees	fee	NOUN
gujaf-215	174	83	and	and	CCONJ
gujaf-215	174	84	non	non	ADJ
gujaf-215	174	85	-	-	ADJ
gujaf-215	174	86	audit	audit	ADJ
gujaf-215	174	87	fees	fee	NOUN
gujaf-215	174	88	,	,	PUNCT
gujaf-215	174	89	the	the	DET
gujaf-215	174	90	proxy	proxy	NOUN
gujaf-215	174	91	for	for	ADP
gujaf-215	174	92	audit	audit	NOUN
gujaf-215	174	93	quality	quality	NOUN
gujaf-215	174	94	were	be	AUX
gujaf-215	174	95	audit	audit	NOUN
gujaf-215	174	96	fee	fee	NOUN
gujaf-215	174	97	,	,	PUNCT
gujaf-215	174	98	audit	audit	NOUN
gujaf-215	174	99	tenure	tenure	NOUN
gujaf-215	174	100	,	,	PUNCT
gujaf-215	174	101	non	non	ADJ
gujaf-215	174	102	-	-	ADJ
gujaf-215	174	103	audit	audit	ADJ
gujaf-215	174	104	fees	fee	NOUN
gujaf-215	174	105	,	,	PUNCT
gujaf-215	174	106	big5	big5	PROPN
gujaf-215	174	107	auditor	auditor	NOUN
gujaf-215	174	108	and	and	CCONJ
gujaf-215	174	109	ratio	ratio	NOUN
gujaf-215	174	110	of	of	ADP
gujaf-215	174	111	non	non	ADJ
gujaf-215	174	112	-	-	ADJ
gujaf-215	174	113	audit	audit	ADJ
gujaf-215	174	114	fees	fee	NOUN
gujaf-215	174	115	while	while	SCONJ
gujaf-215	174	116	the	the	DET
gujaf-215	174	117	dependent	dependent	ADJ
gujaf-215	174	118	variable	variable	ADJ
gujaf-215	174	119	earnings	earning	NOUN
gujaf-215	174	120	quality	quality	NOUN
gujaf-215	174	121	was	be	AUX
gujaf-215	174	122	proxy	proxy	VERB
gujaf-215	174	123	by	by	ADP
gujaf-215	174	124	financial	financial	ADJ
gujaf-215	174	125	fraud	fraud	NOUN
gujaf-215	174	126	,	,	PUNCT
gujaf-215	174	127	it	it	PRON
gujaf-215	174	128	was	be	AUX
gujaf-215	174	129	assumed	assume	VERB
gujaf-215	174	130	that	that	SCONJ
gujaf-215	174	131	only	only	ADJ
gujaf-215	174	132	firms	firm	NOUN
gujaf-215	174	133	that	that	PRON
gujaf-215	174	134	were	be	AUX
gujaf-215	174	135	allegedly	allegedly	ADV
gujaf-215	174	136	caught	catch	VERB
gujaf-215	174	137	were	be	AUX
gujaf-215	174	138	selected	select	VERB
gujaf-215	174	139	in	in	ADP
gujaf-215	174	140	the	the	DET
gujaf-215	174	141	whole	whole	ADJ
gujaf-215	174	142	population	population	NOUN
gujaf-215	174	143	,	,	PUNCT
gujaf-215	174	144	multiple	multiple	ADJ
gujaf-215	174	145	regression	regression	NOUN
gujaf-215	174	146	was	be	AUX
gujaf-215	174	147	adopted	adopt	VERB
gujaf-215	174	148	for	for	ADP
gujaf-215	174	149	the	the	DET
gujaf-215	174	150	analysis	analysis	NOUN
gujaf-215	174	151	and	and	CCONJ
gujaf-215	174	152	results	result	NOUN
gujaf-215	174	153	concluded	conclude	VERB
gujaf-215	174	154	that	that	SCONJ
gujaf-215	174	155	there	there	PRON
gujaf-215	174	156	was	be	VERB
gujaf-215	174	157	no	no	DET
gujaf-215	174	158	statistical	statistical	ADJ
gujaf-215	174	159	significant	significant	ADJ
gujaf-215	174	160	relationship	relationship	NOUN
gujaf-215	174	161	between	between	ADP
gujaf-215	174	162	aaer	aaer	NOUN
gujaf-215	174	163	financial	financial	ADJ
gujaf-215	174	164	reporting	reporting	NOUN
gujaf-215	174	165	fraud	fraud	NOUN
gujaf-215	174	166	and	and	CCONJ
gujaf-215	174	167	audit	audit	NOUN
gujaf-215	174	168	fees	fee	NOUN
gujaf-215	174	169	and	and	CCONJ
gujaf-215	174	170	non	non	ADJ
gujaf-215	174	171	-	-	ADJ
gujaf-215	174	172	audit	audit	ADJ
gujaf-215	174	173	fess	fess	NOUN
gujaf-215	174	174	.	.	PUNCT
gujaf-215	175	1	looking	look	VERB
gujaf-215	175	2	at	at	ADP
gujaf-215	175	3	the	the	DET
gujaf-215	175	4	period	period	NOUN
gujaf-215	175	5	of	of	ADP
gujaf-215	175	6	the	the	DET
gujaf-215	175	7	study	study	NOUN
gujaf-215	175	8	2000	2000	NUM
gujaf-215	175	9	-	-	SYM
gujaf-215	175	10	2003	2003	NUM
gujaf-215	175	11	,	,	PUNCT
gujaf-215	175	12	there	there	PRON
gujaf-215	175	13	are	be	VERB
gujaf-215	175	14	a	a	DET
gujaf-215	175	15	lot	lot	NOUN
gujaf-215	175	16	of	of	ADP
gujaf-215	175	17	international	international	ADJ
gujaf-215	175	18	financial	financial	ADJ
gujaf-215	175	19	reporting	reporting	NOUN
gujaf-215	175	20	policies	policy	NOUN
gujaf-215	175	21	,	,	PUNCT
gujaf-215	175	22	rules	rule	NOUN
gujaf-215	175	23	and	and	CCONJ
gujaf-215	175	24	regulations	regulation	NOUN
gujaf-215	175	25	that	that	PRON
gujaf-215	175	26	were	be	AUX
gujaf-215	175	27	published	publish	VERB
gujaf-215	175	28	and	and	CCONJ
gujaf-215	175	29	companies	company	NOUN
gujaf-215	175	30	were	be	AUX
gujaf-215	175	31	mandated	mandate	VERB
gujaf-215	175	32	to	to	PART
gujaf-215	175	33	comply	comply	VERB
gujaf-215	175	34	with	with	ADP
gujaf-215	175	35	as	as	SCONJ
gujaf-215	175	36	this	this	PRON
gujaf-215	175	37	makes	make	VERB
gujaf-215	175	38	this	this	DET
gujaf-215	175	39	study	study	NOUN
gujaf-215	175	40	different	different	ADJ
gujaf-215	175	41	because	because	SCONJ
gujaf-215	175	42	it	it	PRON
gujaf-215	175	43	inculcates	inculcate	VERB
gujaf-215	175	44	all	all	DET
gujaf-215	175	45	the	the	DET
gujaf-215	175	46	current	current	ADJ
gujaf-215	175	47	updated	update	VERB
gujaf-215	175	48	international	international	ADJ
gujaf-215	175	49	financial	financial	ADJ
gujaf-215	175	50	reporting	reporting	NOUN
gujaf-215	175	51	policies	policy	NOUN
gujaf-215	175	52	and	and	CCONJ
gujaf-215	175	53	guidelines	guideline	NOUN
gujaf-215	175	54	.	.	PUNCT
gujaf-215	176	1	gusau	gusau	PROPN
gujaf-215	176	2	journal	journal	PROPN
gujaf-215	176	3	of	of	ADP
gujaf-215	176	4	accounting	accounting	NOUN
gujaf-215	176	5	and	and	CCONJ
gujaf-215	176	6	finance	finance	NOUN
gujaf-215	176	7	,	,	PUNCT
gujaf-215	176	8	vol	vol	NOUN
gujaf-215	176	9	.	.	PROPN
gujaf-215	176	10	4	4	NUM
gujaf-215	176	11	,	,	PUNCT
gujaf-215	176	12	issue	issue	NOUN
gujaf-215	176	13	1	1	NUM
gujaf-215	176	14	,	,	PUNCT
gujaf-215	176	15	april	april	PROPN
gujaf-215	176	16	,	,	PUNCT
gujaf-215	176	17	2023	2023	NUM
gujaf-215	176	18	225	225	NUM
gujaf-215	176	19	earlier	early	ADV
gujaf-215	176	20	,	,	PUNCT
gujaf-215	176	21	bamahros	bamahro	NOUN
gujaf-215	176	22	and	and	CCONJ
gujaf-215	176	23	wan	wan	PROPN
gujaf-215	176	24	-	-	PUNCT
gujaf-215	176	25	hussin	hussin	PROPN
gujaf-215	176	26	(	(	PUNCT
gujaf-215	176	27	2015	2015	NUM
gujaf-215	176	28	)	)	PUNCT
gujaf-215	176	29	examined	examine	VERB
gujaf-215	176	30	the	the	DET
gujaf-215	176	31	impact	impact	NOUN
gujaf-215	176	32	of	of	ADP
gujaf-215	176	33	non	non	ADJ
gujaf-215	176	34	-	-	ADJ
gujaf-215	176	35	audit	audit	ADJ
gujaf-215	176	36	services	service	NOUN
gujaf-215	176	37	provided	provide	VERB
gujaf-215	176	38	by	by	ADP
gujaf-215	176	39	external	external	ADJ
gujaf-215	176	40	auditors	auditor	NOUN
gujaf-215	176	41	and	and	CCONJ
gujaf-215	176	42	audit	audit	NOUN
gujaf-215	176	43	tenure	tenure	NOUN
gujaf-215	176	44	on	on	ADP
gujaf-215	176	45	earnings	earning	NOUN
gujaf-215	176	46	management	management	NOUN
gujaf-215	176	47	of	of	ADP
gujaf-215	176	48	listed	list	VERB
gujaf-215	176	49	public	public	ADJ
gujaf-215	176	50	companies	company	NOUN
gujaf-215	176	51	in	in	ADP
gujaf-215	176	52	malaysia	malaysia	PROPN
gujaf-215	176	53	for	for	ADP
gujaf-215	176	54	2009	2009	NUM
gujaf-215	176	55	,	,	PUNCT
gujaf-215	176	56	the	the	DET
gujaf-215	176	57	dependent	dependent	ADJ
gujaf-215	176	58	variable	variable	NOUN
gujaf-215	176	59	(	(	PUNCT
gujaf-215	176	60	discretionary	discretionary	ADJ
gujaf-215	176	61	accrual	accrual	ADJ
gujaf-215	176	62	)	)	PUNCT
gujaf-215	176	63	was	be	AUX
gujaf-215	176	64	estimated	estimate	VERB
gujaf-215	176	65	by	by	ADP
gujaf-215	176	66	the	the	DET
gujaf-215	176	67	(	(	PUNCT
gujaf-215	176	68	1991	1991	NUM
gujaf-215	176	69	)	)	PUNCT
gujaf-215	176	70	jones	jones	PROPN
gujaf-215	176	71	model	model	PROPN
gujaf-215	176	72	using	use	VERB
gujaf-215	176	73	two	two	NUM
gujaf-215	176	74	measures	measure	NOUN
gujaf-215	176	75	namely	namely	ADV
gujaf-215	176	76	;	;	PUNCT
gujaf-215	176	77	discretionary	discretionary	ADJ
gujaf-215	176	78	total	total	ADJ
gujaf-215	176	79	accruals	accrual	NOUN
gujaf-215	176	80	for	for	ADP
gujaf-215	176	81	2007	2007	NUM
gujaf-215	176	82	and	and	CCONJ
gujaf-215	176	83	2008	2008	NUM
gujaf-215	176	84	and	and	CCONJ
gujaf-215	176	85	discretionary	discretionary	ADJ
gujaf-215	176	86	current	current	ADJ
gujaf-215	176	87	accruals	accrual	NOUN
gujaf-215	176	88	for	for	ADP
gujaf-215	176	89	2008	2008	NUM
gujaf-215	176	90	and	and	CCONJ
gujaf-215	176	91	2009	2009	NUM
gujaf-215	176	92	prior	prior	ADJ
gujaf-215	176	93	years	year	NOUN
gujaf-215	176	94	because	because	SCONJ
gujaf-215	176	95	of	of	ADP
gujaf-215	176	96	pre	pre	ADJ
gujaf-215	176	97	and	and	CCONJ
gujaf-215	176	98	post	post	VERB
gujaf-215	176	99	ifrs	ifrs	ADJ
gujaf-215	176	100	adoption	adoption	NOUN
gujaf-215	176	101	,	,	PUNCT
gujaf-215	176	102	the	the	DET
gujaf-215	176	103	population	population	NOUN
gujaf-215	176	104	was	be	AUX
gujaf-215	176	105	985	985	NUM
gujaf-215	176	106	public	public	ADJ
gujaf-215	176	107	non	non	ADJ
gujaf-215	176	108	-	-	ADJ
gujaf-215	176	109	financial	financial	ADJ
gujaf-215	176	110	firms	firm	NOUN
gujaf-215	176	111	and	and	CCONJ
gujaf-215	176	112	a	a	DET
gujaf-215	176	113	sample	sample	NOUN
gujaf-215	176	114	of	of	ADP
gujaf-215	176	115	525	525	NUM
gujaf-215	176	116	was	be	AUX
gujaf-215	176	117	selected	select	VERB
gujaf-215	176	118	for	for	ADP
gujaf-215	176	119	the	the	DET
gujaf-215	176	120	study	study	NOUN
gujaf-215	176	121	,	,	PUNCT
gujaf-215	176	122	multivariate	multivariate	NOUN
gujaf-215	176	123	and	and	CCONJ
gujaf-215	176	124	univariate	univariate	ADJ
gujaf-215	176	125	statistics	statistic	NOUN
gujaf-215	176	126	were	be	AUX
gujaf-215	176	127	carried	carry	VERB
gujaf-215	176	128	out	out	ADP
gujaf-215	176	129	on	on	ADP
gujaf-215	176	130	the	the	DET
gujaf-215	176	131	data	datum	NOUN
gujaf-215	176	132	,	,	PUNCT
gujaf-215	176	133	the	the	DET
gujaf-215	176	134	regression	regression	NOUN
gujaf-215	176	135	results	result	NOUN
gujaf-215	176	136	revealed	reveal	VERB
gujaf-215	176	137	that	that	SCONJ
gujaf-215	176	138	non	non	ADJ
gujaf-215	176	139	-	-	ADJ
gujaf-215	176	140	audit	audit	ADJ
gujaf-215	176	141	services	service	NOUN
gujaf-215	176	142	impairs	impair	VERB
gujaf-215	176	143	the	the	DET
gujaf-215	176	144	auditor	auditor	NOUN
gujaf-215	176	145	independence	independence	NOUN
gujaf-215	176	146	thereby	thereby	ADV
gujaf-215	176	147	exacerbating	exacerbate	VERB
gujaf-215	176	148	earnings	earning	NOUN
gujaf-215	176	149	management	management	NOUN
gujaf-215	176	150	and	and	CCONJ
gujaf-215	176	151	this	this	PRON
gujaf-215	176	152	depicts	depict	VERB
gujaf-215	176	153	a	a	DET
gujaf-215	176	154	positive	positive	ADJ
gujaf-215	176	155	relationship	relationship	NOUN
gujaf-215	176	156	whereas	whereas	SCONJ
gujaf-215	176	157	audit	audit	NOUN
gujaf-215	176	158	tenure	tenure	NOUN
gujaf-215	176	159	had	have	VERB
gujaf-215	176	160	a	a	DET
gujaf-215	176	161	negative	negative	ADJ
gujaf-215	176	162	relationship	relationship	NOUN
gujaf-215	176	163	with	with	ADP
gujaf-215	176	164	earnings	earning	NOUN
gujaf-215	176	165	management	management	NOUN
gujaf-215	176	166	.	.	PUNCT
gujaf-215	177	1	in	in	ADP
gujaf-215	177	2	the	the	DET
gujaf-215	177	3	process	process	NOUN
gujaf-215	177	4	of	of	ADP
gujaf-215	177	5	analysis	analysis	NOUN
gujaf-215	177	6	hetteroskedacity	hetteroskedacity	NOUN
gujaf-215	177	7	test	test	NOUN
gujaf-215	177	8	for	for	ADP
gujaf-215	177	9	multi	multi	ADJ
gujaf-215	177	10	-	-	NOUN
gujaf-215	177	11	colinearity	colinearity	NOUN
gujaf-215	177	12	was	be	AUX
gujaf-215	177	13	not	not	PART
gujaf-215	177	14	carried	carry	VERB
gujaf-215	177	15	out	out	ADP
gujaf-215	177	16	in	in	ADP
gujaf-215	177	17	the	the	DET
gujaf-215	177	18	study	study	NOUN
gujaf-215	177	19	so	so	SCONJ
gujaf-215	177	20	to	to	PART
gujaf-215	177	21	make	make	VERB
gujaf-215	177	22	this	this	DET
gujaf-215	177	23	study	study	NOUN
gujaf-215	177	24	different	different	ADJ
gujaf-215	177	25	the	the	DET
gujaf-215	177	26	hett	hett	NOUN
gujaf-215	177	27	-	-	PUNCT
gujaf-215	177	28	test	test	NOUN
gujaf-215	177	29	is	be	AUX
gujaf-215	177	30	carried	carry	VERB
gujaf-215	177	31	out	out	ADP
gujaf-215	177	32	which	which	PRON
gujaf-215	177	33	has	have	AUX
gujaf-215	177	34	rendered	render	VERB
gujaf-215	177	35	this	this	DET
gujaf-215	177	36	study	study	NOUN
gujaf-215	177	37	reliable	reliable	ADJ
gujaf-215	177	38	than	than	ADP
gujaf-215	177	39	the	the	DET
gujaf-215	177	40	study	study	NOUN
gujaf-215	177	41	under	under	ADP
gujaf-215	177	42	review	review	NOUN
gujaf-215	177	43	.	.	PUNCT
gujaf-215	178	1	however	however	ADV
gujaf-215	178	2	,	,	PUNCT
gujaf-215	178	3	echobu	echobu	NOUN
gujaf-215	178	4	,	,	PUNCT
gujaf-215	178	5	okika	okika	NOUN
gujaf-215	178	6	and	and	CCONJ
gujaf-215	178	7	mailafia	mailafia	NOUN
gujaf-215	178	8	(	(	PUNCT
gujaf-215	178	9	2017	2017	NUM
gujaf-215	178	10	)	)	PUNCT
gujaf-215	178	11	employed	employ	VERB
gujaf-215	178	12	correlation	correlation	NOUN
gujaf-215	178	13	and	and	CCONJ
gujaf-215	178	14	ex	ex	NOUN
gujaf-215	178	15	-	-	ADJ
gujaf-215	178	16	post	post	ADJ
gujaf-215	178	17	facto	facto	X
gujaf-215	178	18	research	research	NOUN
gujaf-215	178	19	design	design	NOUN
gujaf-215	178	20	to	to	PART
gujaf-215	178	21	investigate	investigate	VERB
gujaf-215	178	22	the	the	DET
gujaf-215	178	23	association	association	NOUN
gujaf-215	178	24	between	between	ADP
gujaf-215	178	25	the	the	DET
gujaf-215	178	26	financial	financial	ADJ
gujaf-215	178	27	reporting	reporting	NOUN
gujaf-215	178	28	quality	quality	NOUN
gujaf-215	178	29	determinants	determinant	NOUN
gujaf-215	178	30	and	and	CCONJ
gujaf-215	178	31	earnings	earning	NOUN
gujaf-215	178	32	manipulations	manipulation	NOUN
gujaf-215	178	33	for	for	ADP
gujaf-215	178	34	8years	8years	NUM
gujaf-215	178	35	period	period	NOUN
gujaf-215	178	36	spanning	span	VERB
gujaf-215	178	37	from	from	ADP
gujaf-215	178	38	2008	2008	NUM
gujaf-215	178	39	to	to	ADP
gujaf-215	178	40	2015	2015	NUM
gujaf-215	178	41	,	,	PUNCT
gujaf-215	178	42	a	a	DET
gujaf-215	178	43	sample	sample	NOUN
gujaf-215	178	44	of	of	ADP
gujaf-215	178	45	7	7	NUM
gujaf-215	178	46	agricultural	agricultural	ADJ
gujaf-215	178	47	and	and	CCONJ
gujaf-215	178	48	natural	natural	ADJ
gujaf-215	178	49	resources	resource	NOUN
gujaf-215	178	50	companies	company	NOUN
gujaf-215	178	51	was	be	AUX
gujaf-215	178	52	drawn	draw	VERB
gujaf-215	178	53	from	from	ADP
gujaf-215	178	54	a	a	DET
gujaf-215	178	55	population	population	NOUN
gujaf-215	178	56	of	of	ADP
gujaf-215	178	57	the	the	DET
gujaf-215	178	58	study	study	NOUN
gujaf-215	178	59	using	use	VERB
gujaf-215	178	60	censoring	censor	VERB
gujaf-215	178	61	sample	sample	NOUN
gujaf-215	178	62	technique	technique	NOUN
gujaf-215	178	63	and	and	CCONJ
gujaf-215	178	64	a	a	DET
gujaf-215	178	65	longitudinal	longitudinal	ADJ
gujaf-215	178	66	balanced	balanced	ADJ
gujaf-215	178	67	panel	panel	NOUN
gujaf-215	178	68	data	datum	NOUN
gujaf-215	178	69	was	be	AUX
gujaf-215	178	70	used	use	VERB
gujaf-215	178	71	,	,	PUNCT
gujaf-215	178	72	multiple	multiple	ADJ
gujaf-215	178	73	regression	regression	NOUN
gujaf-215	178	74	was	be	AUX
gujaf-215	178	75	used	use	VERB
gujaf-215	178	76	to	to	PART
gujaf-215	178	77	analyse	analyse	VERB
gujaf-215	178	78	the	the	DET
gujaf-215	178	79	data	datum	NOUN
gujaf-215	178	80	and	and	CCONJ
gujaf-215	178	81	a	a	DET
gujaf-215	178	82	two	two	NUM
gujaf-215	178	83	steps	step	NOUN
gujaf-215	178	84	regression	regression	NOUN
gujaf-215	178	85	was	be	AUX
gujaf-215	178	86	employed	employ	VERB
gujaf-215	178	87	for	for	ADP
gujaf-215	178	88	the	the	DET
gujaf-215	178	89	residual	residual	ADJ
gujaf-215	178	90	discretionary	discretionary	ADJ
gujaf-215	178	91	accruals	accrual	NOUN
gujaf-215	178	92	which	which	PRON
gujaf-215	178	93	was	be	AUX
gujaf-215	178	94	the	the	DET
gujaf-215	178	95	proxy	proxy	NOUN
gujaf-215	178	96	for	for	ADP
gujaf-215	178	97	financial	financial	ADJ
gujaf-215	178	98	reporting	reporting	NOUN
gujaf-215	178	99	quality	quality	NOUN
gujaf-215	178	100	and	and	CCONJ
gujaf-215	178	101	for	for	ADP
gujaf-215	178	102	the	the	DET
gujaf-215	178	103	model	model	NOUN
gujaf-215	178	104	of	of	ADP
gujaf-215	178	105	the	the	DET
gujaf-215	178	106	study	study	NOUN
gujaf-215	178	107	,	,	PUNCT
gujaf-215	178	108	the	the	DET
gujaf-215	178	109	independent	independent	ADJ
gujaf-215	178	110	variable	variable	NOUN
gujaf-215	178	111	were	be	AUX
gujaf-215	178	112	proxy	proxy	VERB
gujaf-215	178	113	by	by	ADP
gujaf-215	178	114	audit	audit	NOUN
gujaf-215	178	115	committee	committee	NOUN
gujaf-215	178	116	independence	independence	NOUN
gujaf-215	178	117	,	,	PUNCT
gujaf-215	178	118	leverage	leverage	NOUN
gujaf-215	178	119	,	,	PUNCT
gujaf-215	178	120	board	board	NOUN
gujaf-215	178	121	size	size	NOUN
gujaf-215	178	122	,	,	PUNCT
gujaf-215	178	123	liquidity	liquidity	NOUN
gujaf-215	178	124	and	and	CCONJ
gujaf-215	178	125	firm	firm	ADJ
gujaf-215	178	126	age	age	NOUN
gujaf-215	178	127	and	and	CCONJ
gujaf-215	178	128	the	the	DET
gujaf-215	178	129	regression	regression	NOUN
gujaf-215	178	130	result	result	NOUN
gujaf-215	178	131	revealed	reveal	VERB
gujaf-215	178	132	that	that	SCONJ
gujaf-215	178	133	there	there	PRON
gujaf-215	178	134	was	be	VERB
gujaf-215	178	135	a	a	DET
gujaf-215	178	136	positive	positive	ADJ
gujaf-215	178	137	and	and	CCONJ
gujaf-215	178	138	significant	significant	ADJ
gujaf-215	178	139	association	association	NOUN
gujaf-215	178	140	between	between	ADP
gujaf-215	178	141	leverage	leverage	NOUN
gujaf-215	178	142	,	,	PUNCT
gujaf-215	178	143	board	board	NOUN
gujaf-215	178	144	size	size	NOUN
gujaf-215	178	145	and	and	CCONJ
gujaf-215	178	146	liquidity	liquidity	NOUN
gujaf-215	178	147	with	with	ADP
gujaf-215	178	148	discretionary	discretionary	ADJ
gujaf-215	178	149	accruals	accrual	NOUN
gujaf-215	178	150	of	of	ADP
gujaf-215	178	151	listed	list	VERB
gujaf-215	178	152	agricultural	agricultural	ADJ
gujaf-215	178	153	and	and	CCONJ
gujaf-215	178	154	natural	natural	ADJ
gujaf-215	178	155	resources	resource	NOUN
gujaf-215	178	156	firms	firm	NOUN
gujaf-215	178	157	in	in	ADP
gujaf-215	178	158	nigeria	nigeria	PROPN
gujaf-215	178	159	.	.	PUNCT
gujaf-215	179	1	this	this	DET
gujaf-215	179	2	current	current	ADJ
gujaf-215	179	3	study	study	NOUN
gujaf-215	179	4	takes	take	VERB
gujaf-215	179	5	a	a	DET
gujaf-215	179	6	sample	sample	NOUN
gujaf-215	179	7	from	from	ADP
gujaf-215	179	8	a	a	DET
gujaf-215	179	9	population	population	NOUN
gujaf-215	179	10	of	of	ADP
gujaf-215	179	11	the	the	DET
gujaf-215	179	12	whole	whole	ADJ
gujaf-215	179	13	quoted	quote	VERB
gujaf-215	179	14	non	non	ADJ
gujaf-215	179	15	-	-	ADJ
gujaf-215	179	16	financial	financial	ADJ
gujaf-215	179	17	companies	company	NOUN
gujaf-215	179	18	as	as	ADP
gujaf-215	179	19	the	the	DET
gujaf-215	179	20	domain	domain	NOUN
gujaf-215	179	21	of	of	ADP
gujaf-215	179	22	the	the	DET
gujaf-215	179	23	study	study	NOUN
gujaf-215	179	24	compared	compare	VERB
gujaf-215	179	25	to	to	ADP
gujaf-215	179	26	that	that	PRON
gujaf-215	179	27	of	of	ADP
gujaf-215	179	28	the	the	DET
gujaf-215	179	29	study	study	NOUN
gujaf-215	179	30	under	under	ADP
gujaf-215	179	31	review	review	NOUN
gujaf-215	179	32	which	which	PRON
gujaf-215	179	33	only	only	ADV
gujaf-215	179	34	selected	select	VERB
gujaf-215	179	35	agricultural	agricultural	ADJ
gujaf-215	179	36	and	and	CCONJ
gujaf-215	179	37	natural	natural	ADJ
gujaf-215	179	38	resources	resource	NOUN
gujaf-215	179	39	companies	company	NOUN
gujaf-215	179	40	as	as	ADP
gujaf-215	179	41	domain	domain	NOUN
gujaf-215	179	42	of	of	ADP
gujaf-215	179	43	the	the	DET
gujaf-215	179	44	study	study	NOUN
gujaf-215	179	45	.	.	PUNCT
gujaf-215	180	1	3	3	X
gujaf-215	180	2	.	.	X
gujaf-215	180	3	methodology	methodology	NOUN
gujaf-215	180	4	the	the	DET
gujaf-215	180	5	post	post	NOUN
gujaf-215	180	6	-	-	NOUN
gujaf-215	180	7	positivism	positivism	NOUN
gujaf-215	180	8	has	have	AUX
gujaf-215	180	9	been	be	AUX
gujaf-215	180	10	adopted	adopt	VERB
gujaf-215	180	11	as	as	ADP
gujaf-215	180	12	the	the	DET
gujaf-215	180	13	paradigm	paradigm	NOUN
gujaf-215	180	14	of	of	ADP
gujaf-215	180	15	this	this	DET
gujaf-215	180	16	research	research	NOUN
gujaf-215	180	17	work	work	NOUN
gujaf-215	180	18	.	.	PUNCT
gujaf-215	181	1	the	the	DET
gujaf-215	181	2	quantitative	quantitative	ADJ
gujaf-215	181	3	approach	approach	NOUN
gujaf-215	181	4	was	be	AUX
gujaf-215	181	5	selected	select	VERB
gujaf-215	181	6	because	because	SCONJ
gujaf-215	181	7	the	the	DET
gujaf-215	181	8	research	research	NOUN
gujaf-215	181	9	is	be	AUX
gujaf-215	181	10	deductive	deductive	ADJ
gujaf-215	181	11	in	in	ADP
gujaf-215	181	12	nature	nature	NOUN
gujaf-215	181	13	and	and	CCONJ
gujaf-215	181	14	extracted	extract	VERB
gujaf-215	181	15	secondary	secondary	ADJ
gujaf-215	181	16	data	datum	NOUN
gujaf-215	181	17	from	from	ADP
gujaf-215	181	18	the	the	DET
gujaf-215	181	19	financial	financial	ADJ
gujaf-215	181	20	statements	statement	NOUN
gujaf-215	181	21	of	of	ADP
gujaf-215	181	22	the	the	DET
gujaf-215	181	23	sample	sample	NOUN
gujaf-215	181	24	for	for	ADP
gujaf-215	181	25	a	a	DET
gujaf-215	181	26	period	period	NOUN
gujaf-215	181	27	of	of	ADP
gujaf-215	181	28	10	10	NUM
gujaf-215	181	29	years	year	NOUN
gujaf-215	181	30	from	from	ADP
gujaf-215	181	31	20112021	20112021	NUM
gujaf-215	181	32	.	.	PUNCT
gujaf-215	182	1	the	the	DET
gujaf-215	182	2	research	research	NOUN
gujaf-215	182	3	design	design	NOUN
gujaf-215	182	4	adopted	adopt	VERB
gujaf-215	182	5	is	be	AUX
gujaf-215	182	6	the	the	DET
gujaf-215	182	7	historical	historical	ADJ
gujaf-215	182	8	causal	causal	PROPN
gujaf-215	182	9	research	research	NOUN
gujaf-215	182	10	design	design	NOUN
gujaf-215	182	11	.	.	PUNCT
gujaf-215	183	1	the	the	DET
gujaf-215	183	2	population	population	NOUN
gujaf-215	183	3	of	of	ADP
gujaf-215	183	4	this	this	DET
gujaf-215	183	5	study	study	NOUN
gujaf-215	183	6	consisted	consist	VERB
gujaf-215	183	7	of	of	ADP
gujaf-215	183	8	the	the	DET
gujaf-215	183	9	entire	entire	ADJ
gujaf-215	183	10	quoted	quote	VERB
gujaf-215	183	11	nonfinancial	nonfinancial	ADJ
gujaf-215	183	12	companies	company	NOUN
gujaf-215	183	13	on	on	ADP
gujaf-215	183	14	the	the	DET
gujaf-215	183	15	nigerian	nigerian	ADJ
gujaf-215	183	16	stock	stock	NOUN
gujaf-215	183	17	exchange	exchange	PROPN
gujaf-215	183	18	floor	floor	NOUN
gujaf-215	183	19	as	as	ADP
gujaf-215	183	20	at	at	ADP
gujaf-215	183	21	31st	31st	NOUN
gujaf-215	183	22	dec	dec	PROPN
gujaf-215	183	23	,	,	PUNCT
gujaf-215	183	24	2020	2020	NUM
gujaf-215	183	25	.	.	PUNCT
gujaf-215	184	1	the	the	DET
gujaf-215	184	2	gusau	gusau	ADJ
gujaf-215	184	3	journal	journal	NOUN
gujaf-215	184	4	of	of	ADP
gujaf-215	184	5	accounting	accounting	NOUN
gujaf-215	184	6	and	and	CCONJ
gujaf-215	184	7	finance	finance	NOUN
gujaf-215	184	8	,	,	PUNCT
gujaf-215	184	9	vol	vol	NOUN
gujaf-215	184	10	.	.	PROPN
gujaf-215	184	11	4	4	NUM
gujaf-215	184	12	,	,	PUNCT
gujaf-215	184	13	issue	issue	NOUN
gujaf-215	184	14	1	1	NUM
gujaf-215	184	15	,	,	PUNCT
gujaf-215	184	16	april	april	PROPN
gujaf-215	184	17	,	,	PUNCT
gujaf-215	184	18	2023	2023	NUM
gujaf-215	184	19	226	226	NUM
gujaf-215	184	20	source	source	NOUN
gujaf-215	184	21	of	of	ADP
gujaf-215	184	22	the	the	DET
gujaf-215	184	23	secondary	secondary	ADJ
gujaf-215	184	24	data	datum	NOUN
gujaf-215	184	25	was	be	AUX
gujaf-215	184	26	from	from	ADP
gujaf-215	184	27	the	the	DET
gujaf-215	184	28	central	central	ADJ
gujaf-215	184	29	bank	bank	PROPN
gujaf-215	184	30	of	of	ADP
gujaf-215	184	31	nigeria	nigeria	PROPN
gujaf-215	184	32	(	(	PUNCT
gujaf-215	184	33	cbn	cbn	PROPN
gujaf-215	184	34	)	)	PUNCT
gujaf-215	184	35	statistical	statistical	ADJ
gujaf-215	184	36	bulletin	bulletin	NOUN
gujaf-215	184	37	,	,	PUNCT
gujaf-215	184	38	bureau	bureau	NOUN
gujaf-215	184	39	of	of	ADP
gujaf-215	184	40	statistics	statistic	NOUN
gujaf-215	184	41	,	,	PUNCT
gujaf-215	184	42	published	publish	VERB
gujaf-215	184	43	audit	audit	NOUN
gujaf-215	184	44	annual	annual	ADJ
gujaf-215	184	45	reports	report	NOUN
gujaf-215	184	46	and	and	CCONJ
gujaf-215	184	47	financial	financial	ADJ
gujaf-215	184	48	statements	statement	NOUN
gujaf-215	184	49	and	and	CCONJ
gujaf-215	184	50	nigerian	nigerian	ADJ
gujaf-215	184	51	stock	stock	NOUN
gujaf-215	184	52	exchange	exchange	PROPN
gujaf-215	184	53	fact	fact	NOUN
gujaf-215	184	54	book	book	NOUN
gujaf-215	184	55	.	.	PUNCT
gujaf-215	185	1	the	the	DET
gujaf-215	185	2	multiple	multiple	ADJ
gujaf-215	185	3	linear	linear	PROPN
gujaf-215	185	4	regression	regression	NOUN
gujaf-215	185	5	technique	technique	NOUN
gujaf-215	185	6	was	be	AUX
gujaf-215	185	7	adopted	adopt	VERB
gujaf-215	185	8	for	for	ADP
gujaf-215	185	9	this	this	DET
gujaf-215	185	10	study	study	NOUN
gujaf-215	185	11	.	.	PUNCT
gujaf-215	186	1	the	the	DET
gujaf-215	186	2	mathematical	mathematical	ADJ
gujaf-215	186	3	models	model	NOUN
gujaf-215	186	4	of	of	ADP
gujaf-215	186	5	the	the	DET
gujaf-215	186	6	study	study	NOUN
gujaf-215	186	7	are	be	AUX
gujaf-215	186	8	presented	present	VERB
gujaf-215	186	9	below	below	ADP
gujaf-215	186	10	:	:	PUNCT
gujaf-215	186	11	ramit	ramit	PROPN
gujaf-215	186	12	=	=	SYM
gujaf-215	186	13	a0	a0	PROPN
gujaf-215	186	14	+	+	CCONJ
gujaf-215	186	15	a1	a1	NOUN
gujaf-215	186	16	cmteeindit	cmteeindit	NOUN
gujaf-215	186	17	+	+	CCONJ
gujaf-215	186	18	a2	a2	PROPN
gujaf-215	186	19	cmteemetit	cmteemetit	NOUN
gujaf-215	186	20	+	+	CCONJ
gujaf-215	186	21	a3	a3	NOUN
gujaf-215	186	22	cmteesizit	cmteesizit	NOUN
gujaf-215	186	23	+	+	CCONJ
gujaf-215	186	24	a4	a4	NOUN
gujaf-215	186	25	cmteedivit	cmteedivit	NOUN
gujaf-215	186	26	+	+	CCONJ
gujaf-215	186	27	a5	a5	NOUN
gujaf-215	186	28	frmsizit	frmsizit	NOUN
gujaf-215	186	29	+	+	CCONJ
gujaf-215	186	30	µt	µt	NOUN
gujaf-215	186	31	……	……	NOUN
gujaf-215	186	32	……	……	NOUN
gujaf-215	186	33	……	……	NOUN
gujaf-215	186	34	……	……	NOUN
gujaf-215	186	35	……	……	NOUN
gujaf-215	186	36	……	……	NOUN
gujaf-215	186	37	……	……	NOUN
gujaf-215	186	38	……	……	NOUN
gujaf-215	186	39	……	……	NOUN
gujaf-215	186	40	……	……	NOUN
gujaf-215	186	41	……	……	NOUN
gujaf-215	186	42	..	..	PUNCT
gujaf-215	186	43	…	…	SYM
gujaf-215	186	44	……	……	NOUN
gujaf-215	186	45	..	..	PUNCT
gujaf-215	186	46	…	…	PUNCT
gujaf-215	186	47	……	……	NOUN
gujaf-215	186	48	……	……	NOUN
gujaf-215	186	49	……	……	NOUN
gujaf-215	186	50	……	……	NOUN
gujaf-215	186	51	whereas	whereas	SCONJ
gujaf-215	186	52	:	:	PUNCT
gujaf-215	186	53	ram	ram	NOUN
gujaf-215	186	54	=	=	SYM
gujaf-215	186	55	real	real	ADJ
gujaf-215	186	56	activities	activity	NOUN
gujaf-215	186	57	management	management	NOUN
gujaf-215	186	58	cmte	cmte	NOUN
gujaf-215	186	59	=	=	PUNCT
gujaf-215	186	60	audit	audit	PROPN
gujaf-215	186	61	committee	committee	NOUN
gujaf-215	186	62	ind	ind	NOUN
gujaf-215	186	63	=	=	PROPN
gujaf-215	186	64	independence	independence	NOUN
gujaf-215	186	65	met	meet	VERB
gujaf-215	187	1	=	=	SYM
gujaf-215	187	2	meetings	meeting	NOUN
gujaf-215	187	3	siz	siz	NOUN
gujaf-215	187	4	=	=	SYM
gujaf-215	187	5	size	size	NOUN
gujaf-215	187	6	div	div	NOUN
gujaf-215	187	7	=	=	SYM
gujaf-215	187	8	diversity	diversity	NOUN
gujaf-215	187	9	frmsiz	frmsiz	NOUN
gujaf-215	187	10	=	=	PUNCT
gujaf-215	187	11	firm	firm	ADJ
gujaf-215	187	12	size	size	NOUN
gujaf-215	187	13	(	(	PUNCT
gujaf-215	187	14	control	control	NOUN
gujaf-215	187	15	variable	variable	NOUN
gujaf-215	187	16	)	)	PUNCT
gujaf-215	187	17	ao	ao	NOUN
gujaf-215	187	18	=	=	PUNCT
gujaf-215	187	19	intercept	intercept	NOUN
gujaf-215	187	20	a1	a1	NOUN
gujaf-215	187	21	+	+	CCONJ
gujaf-215	187	22	a5	a5	NOUN
gujaf-215	187	23	=	=	PUNCT
gujaf-215	187	24	coefficient	coefficient	NOUN
gujaf-215	187	25	of	of	ADP
gujaf-215	187	26	independent	independent	ADJ
gujaf-215	187	27	variables	variable	NOUN
gujaf-215	187	28			NOUN
gujaf-215	187	29	=	=	SYM
gujaf-215	187	30	term	term	NOUN
gujaf-215	187	31	error	error	NOUN
gujaf-215	187	32	table	table	NOUN
gujaf-215	187	33	1	1	NUM
gujaf-215	187	34	:	:	PUNCT
gujaf-215	187	35	variable	variable	ADJ
gujaf-215	187	36	measurement	measurement	NOUN
gujaf-215	187	37	of	of	ADP
gujaf-215	187	38	dependent	dependent	ADJ
gujaf-215	187	39	and	and	CCONJ
gujaf-215	187	40	independent	independent	ADJ
gujaf-215	187	41	variables	variable	NOUN
gujaf-215	187	42	s	s	PROPN
gujaf-215	187	43	/	/	SYM
gujaf-215	187	44	n	n	CCONJ
gujaf-215	187	45	variable	variable	ADJ
gujaf-215	187	46	measurement	measurement	NOUN
gujaf-215	187	47	1	1	NUM
gujaf-215	187	48	real	real	ADJ
gujaf-215	187	49	earnings	earning	NOUN
gujaf-215	187	50	management	management	NOUN
gujaf-215	187	51	manipulation	manipulation	NOUN
gujaf-215	187	52	residuals	residual	NOUN
gujaf-215	187	53	of	of	ADP
gujaf-215	187	54	(	(	PUNCT
gujaf-215	187	55	srivastava	srivastava	PROPN
gujaf-215	187	56	,	,	PUNCT
gujaf-215	187	57	2019	2019	NUM
gujaf-215	187	58	)	)	PUNCT
gujaf-215	187	59	model	model	NOUN
gujaf-215	187	60	.	.	NOUN
gujaf-215	188	1	2	2	NUM
gujaf-215	188	2	audit	audit	NOUN
gujaf-215	188	3	independence	independence	NOUN
gujaf-215	188	4	audit	audit	NOUN
gujaf-215	188	5	fee	fee	NOUN
gujaf-215	188	6	or	or	CCONJ
gujaf-215	188	7	amount	amount	NOUN
gujaf-215	188	8	paid	pay	VERB
gujaf-215	188	9	to	to	ADP
gujaf-215	188	10	auditors	auditor	NOUN
gujaf-215	188	11	divided	divide	VERB
gujaf-215	188	12	by	by	ADP
gujaf-215	188	13	revenue	revenue	NOUN
gujaf-215	188	14	(	(	PUNCT
gujaf-215	188	15	frankel	frankel	PROPN
gujaf-215	188	16	et	et	PROPN
gujaf-215	188	17	al	al	PROPN
gujaf-215	188	18	.	.	PROPN
gujaf-215	188	19	,	,	PUNCT
gujaf-215	188	20	2002	2002	NUM
gujaf-215	188	21	)	)	PUNCT
gujaf-215	188	22	.	.	PUNCT
gujaf-215	189	1	3	3	NUM
gujaf-215	189	2	audit	audit	NOUN
gujaf-215	189	3	fee	fee	VERB
gujaf-215	189	4	the	the	DET
gujaf-215	189	5	natural	natural	ADJ
gujaf-215	189	6	logarithm	logarithm	NOUN
gujaf-215	189	7	of	of	ADP
gujaf-215	189	8	total	total	ADJ
gujaf-215	189	9	payment	payment	NOUN
gujaf-215	189	10	made	make	VERB
gujaf-215	189	11	to	to	ADP
gujaf-215	189	12	the	the	DET
gujaf-215	189	13	external	external	ADJ
gujaf-215	189	14	auditor	auditor	NOUN
gujaf-215	189	15	annually	annually	ADV
gujaf-215	189	16	as	as	ADP
gujaf-215	189	17	audit	audit	NOUN
gujaf-215	189	18	fee	fee	NOUN
gujaf-215	189	19	(	(	PUNCT
gujaf-215	189	20	okolie	okolie	NOUN
gujaf-215	189	21	,	,	PUNCT
gujaf-215	189	22	2014	2014	NUM
gujaf-215	189	23	)	)	PUNCT
gujaf-215	189	24	.	.	PUNCT
gujaf-215	190	1	4	4	NUM
gujaf-215	190	2	audit	audit	NOUN
gujaf-215	190	3	tenure	tenure	NOUN
gujaf-215	190	4	the	the	DET
gujaf-215	190	5	relationship	relationship	NOUN
gujaf-215	190	6	length	length	NOUN
gujaf-215	190	7	between	between	ADP
gujaf-215	190	8	auditor	auditor	NOUN
gujaf-215	190	9	-	-	PUNCT
gujaf-215	190	10	client	client	NOUN
gujaf-215	190	11	:	:	PUNCT
gujaf-215	190	12	if	if	SCONJ
gujaf-215	190	13	3yrs	3yrs	NUM
gujaf-215	190	14	+	+	NOUN
gujaf-215	190	15	=	=	SYM
gujaf-215	190	16	‘	'	PUNCT
gujaf-215	190	17	1	1	NUM
gujaf-215	190	18	’	'	PUNCT
gujaf-215	190	19	and	and	CCONJ
gujaf-215	190	20	if	if	SCONJ
gujaf-215	190	21	otherwise	otherwise	ADV
gujaf-215	190	22	=	=	PUNCT
gujaf-215	190	23	‘	'	PUNCT
gujaf-215	190	24	0	0	NUM
gujaf-215	190	25	’	'	PUNCT
gujaf-215	190	26	(	(	PUNCT
gujaf-215	190	27	okolie	okolie	NOUN
gujaf-215	190	28	,	,	PUNCT
gujaf-215	190	29	2014	2014	NUM
gujaf-215	190	30	)	)	PUNCT
gujaf-215	190	31	.	.	PUNCT
gujaf-215	191	1	5	5	NUM
gujaf-215	191	2	audit	audit	NOUN
gujaf-215	191	3	size	size	NOUN
gujaf-215	191	4	audit	audit	NOUN
gujaf-215	191	5	size	size	NOUN
gujaf-215	191	6	is	be	AUX
gujaf-215	191	7	dichotomised	dichotomise	VERB
gujaf-215	191	8	into	into	ADP
gujaf-215	191	9	two	two	NUM
gujaf-215	191	10	,	,	PUNCT
gujaf-215	191	11	the	the	DET
gujaf-215	191	12	non	non	ADJ
gujaf-215	191	13	-	-	ADJ
gujaf-215	191	14	big	big	ADJ
gujaf-215	191	15	4	4	NUM
gujaf-215	191	16	audit	audit	NOUN
gujaf-215	191	17	firms	firm	NOUN
gujaf-215	191	18	and	and	CCONJ
gujaf-215	191	19	big	big	ADJ
gujaf-215	191	20	4	4	NUM
gujaf-215	191	21	audit	audit	NOUN
gujaf-215	191	22	firms	firm	NOUN
gujaf-215	191	23	.	.	PUNCT
gujaf-215	192	1	if	if	SCONJ
gujaf-215	192	2	financial	financial	ADJ
gujaf-215	192	3	statement	statement	NOUN
gujaf-215	192	4	has	have	AUX
gujaf-215	192	5	been	be	AUX
gujaf-215	192	6	audited	audit	VERB
gujaf-215	192	7	by	by	ADP
gujaf-215	192	8	big4	big4	NOUN
gujaf-215	192	9	(	(	PUNCT
gujaf-215	192	10	1	1	NUM
gujaf-215	192	11	)	)	PUNCT
gujaf-215	192	12	and	and	CCONJ
gujaf-215	192	13	if	if	SCONJ
gujaf-215	192	14	otherwise	otherwise	ADV
gujaf-215	192	15	(	(	PUNCT
gujaf-215	192	16	0	0	NUM
gujaf-215	192	17	)	)	PUNCT
gujaf-215	192	18	(	(	PUNCT
gujaf-215	192	19	farouk	farouk	PROPN
gujaf-215	192	20	&	&	CCONJ
gujaf-215	192	21	hassan	hassan	PROPN
gujaf-215	192	22	,	,	PUNCT
gujaf-215	192	23	2014	2014	NUM
gujaf-215	192	24	)	)	PUNCT
gujaf-215	192	25	.	.	PUNCT
gujaf-215	193	1	6	6	NUM
gujaf-215	193	2	audit	audit	NOUN
gujaf-215	193	3	committee	committee	NOUN
gujaf-215	193	4	the	the	DET
gujaf-215	193	5	strength	strength	NOUN
gujaf-215	193	6	of	of	ADP
gujaf-215	193	7	the	the	DET
gujaf-215	193	8	overall	overall	ADJ
gujaf-215	193	9	audit	audit	NOUN
gujaf-215	193	10	committee	committee	NOUN
gujaf-215	193	11	is	be	AUX
gujaf-215	193	12	captured	capture	VERB
gujaf-215	193	13	by	by	ADP
gujaf-215	193	14	audit	audit	NOUN
gujaf-215	193	15	committee	committee	NOUN
gujaf-215	193	16	governance	governance	NOUN
gujaf-215	193	17	score	score	NOUN
gujaf-215	193	18	which	which	PRON
gujaf-215	193	19	is	be	AUX
gujaf-215	193	20	measure	measure	NOUN
gujaf-215	193	21	for	for	ADP
gujaf-215	193	22	audit	audit	NOUN
gujaf-215	193	23	committee	committee	NOUN
gujaf-215	193	24	attributes	attribute	VERB
gujaf-215	193	25	.	.	PUNCT
gujaf-215	194	1	source	source	NOUN
gujaf-215	194	2	:	:	PUNCT
gujaf-215	194	3	authors	author	NOUN
gujaf-215	194	4	’	’	PART
gujaf-215	194	5	compilation	compilation	NOUN
gujaf-215	194	6	,	,	PUNCT
gujaf-215	194	7	2023	2023	NUM
gujaf-215	194	8	gusau	gusau	ADJ
gujaf-215	194	9	journal	journal	NOUN
gujaf-215	194	10	of	of	ADP
gujaf-215	194	11	accounting	accounting	NOUN
gujaf-215	194	12	and	and	CCONJ
gujaf-215	194	13	finance	finance	NOUN
gujaf-215	194	14	,	,	PUNCT
gujaf-215	194	15	vol	vol	NOUN
gujaf-215	194	16	.	.	PROPN
gujaf-215	194	17	4	4	NUM
gujaf-215	194	18	,	,	PUNCT
gujaf-215	194	19	issue	issue	NOUN
gujaf-215	194	20	1	1	NUM
gujaf-215	194	21	,	,	PUNCT
gujaf-215	194	22	april	april	PROPN
gujaf-215	194	23	,	,	PUNCT
gujaf-215	194	24	2023	2023	NUM
gujaf-215	194	25	227	227	NUM
gujaf-215	194	26	the	the	DET
gujaf-215	194	27	audit	audit	NOUN
gujaf-215	194	28	committee	committee	NOUN
gujaf-215	194	29	governance	governance	NOUN
gujaf-215	194	30	score	score	NOUN
gujaf-215	194	31	is	be	AUX
gujaf-215	194	32	specifically	specifically	ADV
gujaf-215	194	33	derived	derive	VERB
gujaf-215	194	34	from	from	ADP
gujaf-215	194	35	four	four	NUM
gujaf-215	194	36	characteristics	characteristic	NOUN
gujaf-215	194	37	of	of	ADP
gujaf-215	194	38	the	the	DET
gujaf-215	194	39	audit	audit	NOUN
gujaf-215	194	40	committee	committee	NOUN
gujaf-215	194	41	that	that	PRON
gujaf-215	194	42	are	be	AUX
gujaf-215	194	43	commonly	commonly	ADV
gujaf-215	194	44	used	use	VERB
gujaf-215	194	45	:	:	PUNCT
gujaf-215	194	46	size	size	NOUN
gujaf-215	194	47	of	of	ADP
gujaf-215	194	48	the	the	DET
gujaf-215	194	49	audit	audit	NOUN
gujaf-215	194	50	committee	committee	NOUN
gujaf-215	194	51	(	(	PUNCT
gujaf-215	194	52	aci	aci	PROPN
gujaf-215	194	53	)	)	PUNCT
gujaf-215	194	54	,	,	PUNCT
gujaf-215	194	55	independence	independence	NOUN
gujaf-215	194	56	of	of	ADP
gujaf-215	194	57	the	the	DET
gujaf-215	194	58	audit	audit	NOUN
gujaf-215	194	59	committee	committee	NOUN
gujaf-215	194	60	(	(	PUNCT
gujaf-215	194	61	acs	acs	PROPN
gujaf-215	194	62	)	)	PUNCT
gujaf-215	194	63	,	,	PUNCT
gujaf-215	194	64	financial	financial	ADJ
gujaf-215	194	65	expertise	expertise	NOUN
gujaf-215	194	66	of	of	ADP
gujaf-215	194	67	the	the	DET
gujaf-215	194	68	audit	audit	NOUN
gujaf-215	194	69	committee	committee	PROPN
gujaf-215	194	70	(	(	PUNCT
gujaf-215	194	71	acf	acf	PROPN
gujaf-215	194	72	)	)	PUNCT
gujaf-215	194	73	and	and	CCONJ
gujaf-215	194	74	meetings	meeting	NOUN
gujaf-215	194	75	conducted	conduct	VERB
gujaf-215	194	76	by	by	ADP
gujaf-215	194	77	the	the	DET
gujaf-215	194	78	audit	audit	NOUN
gujaf-215	194	79	committee	committee	NOUN
gujaf-215	194	80	(	(	PUNCT
gujaf-215	194	81	acm	acm	PROPN
gujaf-215	194	82	)	)	PUNCT
gujaf-215	194	83	.	.	PUNCT
gujaf-215	195	1	for	for	ADP
gujaf-215	195	2	the	the	DET
gujaf-215	195	3	four	four	NUM
gujaf-215	195	4	characteristics	characteristic	NOUN
gujaf-215	195	5	of	of	ADP
gujaf-215	195	6	audit	audit	NOUN
gujaf-215	195	7	committee	committee	NOUN
gujaf-215	195	8	governance	governance	NOUN
gujaf-215	195	9	of	of	ADP
gujaf-215	195	10	each	each	DET
gujaf-215	195	11	sampled	sample	VERB
gujaf-215	195	12	company	company	NOUN
gujaf-215	195	13	,	,	PUNCT
gujaf-215	195	14	for	for	ADP
gujaf-215	195	15	the	the	DET
gujaf-215	195	16	summary	summary	NOUN
gujaf-215	195	17	measure	measure	NOUN
gujaf-215	195	18	a	a	DET
gujaf-215	195	19	dichotomous	dichotomous	ADJ
gujaf-215	195	20	measure	measure	NOUN
gujaf-215	195	21	is	be	AUX
gujaf-215	195	22	developed	develop	VERB
gujaf-215	195	23	,	,	PUNCT
gujaf-215	195	24	strong	strong	ADJ
gujaf-215	195	25	governance	governance	NOUN
gujaf-215	195	26	is	be	AUX
gujaf-215	195	27	represented	represent	VERB
gujaf-215	195	28	by	by	ADP
gujaf-215	195	29	a	a	DET
gujaf-215	195	30	value	value	NOUN
gujaf-215	195	31	of	of	ADP
gujaf-215	195	32	1	1	NUM
gujaf-215	195	33	while	while	SCONJ
gujaf-215	195	34	weak	weak	ADJ
gujaf-215	195	35	governance	governance	NOUN
gujaf-215	195	36	is	be	AUX
gujaf-215	195	37	represented	represent	VERB
gujaf-215	195	38	by	by	ADP
gujaf-215	195	39	the	the	DET
gujaf-215	195	40	value	value	NOUN
gujaf-215	195	41	“	"	PUNCT
gujaf-215	195	42	0	0	NUM
gujaf-215	195	43	”	"	PUNCT
gujaf-215	195	44	.	.	PUNCT
gujaf-215	196	1	table	table	NOUN
gujaf-215	196	2	2	2	NUM
gujaf-215	196	3	:	:	PUNCT
gujaf-215	196	4	variable	variable	ADJ
gujaf-215	196	5	measurement	measurement	NOUN
gujaf-215	196	6	of	of	ADP
gujaf-215	196	7	moderator	moderator	NOUN
gujaf-215	196	8	s	s	PROPN
gujaf-215	196	9	/	/	SYM
gujaf-215	196	10	n	n	CCONJ
gujaf-215	196	11	variable	variable	ADJ
gujaf-215	196	12	measurement	measurement	NOUN
gujaf-215	196	13	independence	independence	NOUN
gujaf-215	196	14	of	of	ADP
gujaf-215	196	15	audit	audit	NOUN
gujaf-215	196	16	committee	committee	NOUN
gujaf-215	196	17	according	accord	VERB
gujaf-215	196	18	to	to	ADP
gujaf-215	196	19	klein	klein	PROPN
gujaf-215	196	20	(	(	PUNCT
gujaf-215	196	21	2002	2002	NUM
gujaf-215	196	22	)	)	PUNCT
gujaf-215	196	23	;	;	PUNCT
gujaf-215	197	1	bedard	bedard	PROPN
gujaf-215	197	2	et	et	PROPN
gujaf-215	197	3	al	al	PROPN
gujaf-215	197	4	.	.	PROPN
gujaf-215	197	5	(	(	PUNCT
gujaf-215	197	6	2004	2004	NUM
gujaf-215	197	7	)	)	PUNCT
gujaf-215	197	8	,	,	PUNCT
gujaf-215	197	9	considerable	considerable	ADJ
gujaf-215	197	10	evidence	evidence	NOUN
gujaf-215	197	11	depicting	depict	VERB
gujaf-215	197	12	that	that	SCONJ
gujaf-215	197	13	the	the	DET
gujaf-215	197	14	association	association	NOUN
gujaf-215	197	15	between	between	ADP
gujaf-215	197	16	independence	independence	NOUN
gujaf-215	197	17	of	of	ADP
gujaf-215	197	18	audit	audit	NOUN
gujaf-215	197	19	committee	committee	NOUN
gujaf-215	197	20	and	and	CCONJ
gujaf-215	197	21	integrity	integrity	NOUN
gujaf-215	197	22	is	be	AUX
gujaf-215	197	23	positive	positive	ADJ
gujaf-215	197	24	.	.	PUNCT
gujaf-215	198	1	if	if	SCONJ
gujaf-215	198	2	in	in	ADP
gujaf-215	198	3	each	each	DET
gujaf-215	198	4	year	year	NOUN
gujaf-215	198	5	of	of	ADP
gujaf-215	198	6	the	the	DET
gujaf-215	198	7	sampled	sample	VERB
gujaf-215	198	8	companies	company	NOUN
gujaf-215	198	9	there	there	PRON
gujaf-215	198	10	is	be	VERB
gujaf-215	198	11	a	a	DET
gujaf-215	198	12	non	non	ADJ
gujaf-215	198	13	-	-	ADJ
gujaf-215	198	14	executive	executive	ADJ
gujaf-215	198	15	director	director	NOUN
gujaf-215	198	16	or	or	CCONJ
gujaf-215	198	17	independent	independent	ADJ
gujaf-215	198	18	director	director	NOUN
gujaf-215	198	19	as	as	ADP
gujaf-215	198	20	audit	audit	NOUN
gujaf-215	198	21	committee	committee	NOUN
gujaf-215	198	22	’s	’s	PART
gujaf-215	198	23	members	member	NOUN
gujaf-215	198	24	for	for	ADP
gujaf-215	198	25	the	the	DET
gujaf-215	198	26	year	year	NOUN
gujaf-215	198	27	,	,	PUNCT
gujaf-215	198	28	a	a	DET
gujaf-215	198	29	code	code	NOUN
gujaf-215	198	30	“	"	PUNCT
gujaf-215	198	31	1	1	NUM
gujaf-215	198	32	”	"	PUNCT
gujaf-215	198	33	is	be	AUX
gujaf-215	198	34	given	give	VERB
gujaf-215	198	35	and	and	CCONJ
gujaf-215	198	36	if	if	SCONJ
gujaf-215	198	37	otherwise	otherwise	ADV
gujaf-215	198	38	we	we	PRON
gujaf-215	198	39	code	code	VERB
gujaf-215	198	40	“	"	PUNCT
gujaf-215	198	41	0	0	NUM
gujaf-215	198	42	”	"	PUNCT
gujaf-215	198	43	.	.	PUNCT
gujaf-215	198	44	2	2	NUM
gujaf-215	198	45	size	size	NOUN
gujaf-215	198	46	of	of	ADP
gujaf-215	198	47	audit	audit	NOUN
gujaf-215	198	48	committee	committee	NOUN
gujaf-215	198	49	according	accord	VERB
gujaf-215	198	50	to	to	ADP
gujaf-215	198	51	anderson	anderson	PROPN
gujaf-215	198	52	et	et	PROPN
gujaf-215	198	53	al	al	PROPN
gujaf-215	198	54	.	.	PROPN
gujaf-215	199	1	(	(	PUNCT
gujaf-215	199	2	2004	2004	NUM
gujaf-215	199	3	)	)	PUNCT
gujaf-215	199	4	,	,	PUNCT
gujaf-215	199	5	dezoort	dezoort	NOUN
gujaf-215	199	6	and	and	CCONJ
gujaf-215	199	7	salterio	salterio	NOUN
gujaf-215	199	8	(	(	PUNCT
gujaf-215	199	9	2001	2001	NUM
gujaf-215	199	10	)	)	PUNCT
gujaf-215	199	11	,	,	PUNCT
gujaf-215	199	12	large	large	ADJ
gujaf-215	199	13	audit	audit	NOUN
gujaf-215	199	14	committee	committee	NOUN
gujaf-215	199	15	members	member	NOUN
gujaf-215	199	16	of	of	ADP
gujaf-215	199	17	a	a	DET
gujaf-215	199	18	company	company	NOUN
gujaf-215	199	19	devote	devote	VERB
gujaf-215	199	20	more	more	ADJ
gujaf-215	199	21	effort	effort	NOUN
gujaf-215	199	22	and	and	CCONJ
gujaf-215	199	23	time	time	NOUN
gujaf-215	199	24	to	to	PART
gujaf-215	199	25	oversee	oversee	VERB
gujaf-215	199	26	and	and	CCONJ
gujaf-215	199	27	ensure	ensure	VERB
gujaf-215	199	28	a	a	DET
gujaf-215	199	29	sound	sound	ADJ
gujaf-215	199	30	internal	internal	ADJ
gujaf-215	199	31	control	control	NOUN
gujaf-215	199	32	system	system	NOUN
gujaf-215	199	33	and	and	CCONJ
gujaf-215	199	34	financial	financial	ADJ
gujaf-215	199	35	reporting	reporting	NOUN
gujaf-215	199	36	processes	process	NOUN
gujaf-215	199	37	and	and	CCONJ
gujaf-215	199	38	enhance	enhance	VERB
gujaf-215	199	39	improved	improved	ADJ
gujaf-215	199	40	discussions	discussion	NOUN
gujaf-215	199	41	within	within	ADP
gujaf-215	199	42	the	the	DET
gujaf-215	199	43	members	member	NOUN
gujaf-215	199	44	of	of	ADP
gujaf-215	199	45	the	the	DET
gujaf-215	199	46	committee	committee	NOUN
gujaf-215	199	47	on	on	ADP
gujaf-215	199	48	audit	audit	NOUN
gujaf-215	199	49	committee	committee	NOUN
gujaf-215	199	50	.	.	PUNCT
gujaf-215	200	1	the	the	DET
gujaf-215	200	2	code	code	NOUN
gujaf-215	200	3	of	of	ADP
gujaf-215	200	4	corporate	corporate	ADJ
gujaf-215	200	5	governance	governance	NOUN
gujaf-215	200	6	requires	require	VERB
gujaf-215	200	7	every	every	DET
gujaf-215	200	8	incorporated	incorporate	VERB
gujaf-215	200	9	company	company	NOUN
gujaf-215	200	10	to	to	PART
gujaf-215	200	11	at	at	ADV
gujaf-215	200	12	least	least	ADJ
gujaf-215	200	13	have	have	VERB
gujaf-215	200	14	a	a	DET
gujaf-215	200	15	minimum	minimum	NOUN
gujaf-215	200	16	of	of	ADP
gujaf-215	200	17	three	three	NUM
gujaf-215	200	18	directors	director	NOUN
gujaf-215	200	19	as	as	ADP
gujaf-215	200	20	audit	audit	NOUN
gujaf-215	200	21	committee	committee	NOUN
gujaf-215	200	22	members	member	NOUN
gujaf-215	200	23	.	.	PUNCT
gujaf-215	201	1	if	if	SCONJ
gujaf-215	201	2	a	a	DET
gujaf-215	201	3	sampled	sample	VERB
gujaf-215	201	4	company	company	NOUN
gujaf-215	201	5	in	in	ADP
gujaf-215	201	6	every	every	DET
gujaf-215	201	7	year	year	NOUN
gujaf-215	201	8	has	have	VERB
gujaf-215	201	9	more	more	ADJ
gujaf-215	201	10	than	than	ADP
gujaf-215	201	11	three	three	NUM
gujaf-215	201	12	members	member	NOUN
gujaf-215	201	13	in	in	ADP
gujaf-215	201	14	the	the	DET
gujaf-215	201	15	audit	audit	NOUN
gujaf-215	201	16	committee	committee	NOUN
gujaf-215	201	17	the	the	DET
gujaf-215	201	18	company	company	NOUN
gujaf-215	201	19	is	be	AUX
gujaf-215	201	20	code	code	NOUN
gujaf-215	201	21	with	with	ADP
gujaf-215	201	22	“	"	PUNCT
gujaf-215	201	23	1	1	NUM
gujaf-215	201	24	”	"	PUNCT
gujaf-215	201	25	and	and	CCONJ
gujaf-215	201	26	if	if	SCONJ
gujaf-215	201	27	otherwise	otherwise	ADV
gujaf-215	201	28	we	we	PRON
gujaf-215	201	29	code	code	VERB
gujaf-215	201	30	sampled	sample	VERB
gujaf-215	201	31	companies	company	NOUN
gujaf-215	201	32	with	with	ADP
gujaf-215	201	33	“	"	PUNCT
gujaf-215	201	34	0	0	NUM
gujaf-215	201	35	”	"	PUNCT
gujaf-215	201	36	.	.	PUNCT
gujaf-215	201	37	3	3	NUM
gujaf-215	201	38	audit	audit	NOUN
gujaf-215	201	39	committee	committee	NOUN
gujaf-215	201	40	financial	financial	ADJ
gujaf-215	201	41	expertise	expertise	NOUN
gujaf-215	201	42	the	the	DET
gujaf-215	201	43	code	code	NOUN
gujaf-215	201	44	of	of	ADP
gujaf-215	201	45	corporate	corporate	ADJ
gujaf-215	201	46	governance	governance	NOUN
gujaf-215	201	47	(	(	PUNCT
gujaf-215	201	48	2018	2018	NUM
gujaf-215	201	49	)	)	PUNCT
gujaf-215	201	50	directs	direct	VERB
gujaf-215	201	51	for	for	ADP
gujaf-215	201	52	inclusion	inclusion	NOUN
gujaf-215	201	53	of	of	ADP
gujaf-215	201	54	a	a	DET
gujaf-215	201	55	financial	financial	ADJ
gujaf-215	201	56	expert	expert	NOUN
gujaf-215	201	57	in	in	ADP
gujaf-215	201	58	the	the	DET
gujaf-215	201	59	composition	composition	NOUN
gujaf-215	201	60	of	of	ADP
gujaf-215	201	61	committee	committee	NOUN
gujaf-215	201	62	on	on	ADP
gujaf-215	201	63	audit	audit	NOUN
gujaf-215	201	64	.	.	PUNCT
gujaf-215	202	1	it	it	PRON
gujaf-215	202	2	is	be	AUX
gujaf-215	202	3	implied	imply	VERB
gujaf-215	202	4	that	that	SCONJ
gujaf-215	202	5	all	all	DET
gujaf-215	202	6	board	board	NOUN
gujaf-215	202	7	committees	committee	NOUN
gujaf-215	202	8	will	will	AUX
gujaf-215	202	9	comprise	comprise	VERB
gujaf-215	202	10	of	of	ADP
gujaf-215	202	11	a	a	DET
gujaf-215	202	12	financial	financial	ADJ
gujaf-215	202	13	expert	expert	NOUN
gujaf-215	202	14	.	.	PUNCT
gujaf-215	203	1	we	we	PRON
gujaf-215	203	2	code	code	VERB
gujaf-215	203	3	sample	sample	NOUN
gujaf-215	203	4	company	company	NOUN
gujaf-215	203	5	in	in	ADP
gujaf-215	203	6	percentage	percentage	NOUN
gujaf-215	203	7	computed	compute	VERB
gujaf-215	203	8	as	as	ADP
gujaf-215	203	9	financial	financial	ADJ
gujaf-215	203	10	expert	expert	NOUN
gujaf-215	203	11	in	in	ADP
gujaf-215	203	12	the	the	DET
gujaf-215	203	13	committee	committee	NOUN
gujaf-215	203	14	on	on	ADP
gujaf-215	203	15	audit	audit	NOUN
gujaf-215	203	16	to	to	ADP
gujaf-215	203	17	total	total	ADJ
gujaf-215	203	18	number	number	NOUN
gujaf-215	203	19	of	of	ADP
gujaf-215	203	20	members	member	NOUN
gujaf-215	203	21	of	of	ADP
gujaf-215	203	22	committee	committee	NOUN
gujaf-215	203	23	on	on	ADP
gujaf-215	203	24	audit	audit	NOUN
gujaf-215	203	25	.	.	PUNCT
gujaf-215	204	1	gusau	gusau	ADJ
gujaf-215	204	2	journal	journal	PROPN
gujaf-215	204	3	of	of	ADP
gujaf-215	204	4	accounting	accounting	NOUN
gujaf-215	204	5	and	and	CCONJ
gujaf-215	204	6	finance	finance	NOUN
gujaf-215	204	7	,	,	PUNCT
gujaf-215	204	8	vol	vol	NOUN
gujaf-215	204	9	.	.	PROPN
gujaf-215	204	10	4	4	NUM
gujaf-215	204	11	,	,	PUNCT
gujaf-215	204	12	issue	issue	NOUN
gujaf-215	204	13	1	1	NUM
gujaf-215	204	14	,	,	PUNCT
gujaf-215	204	15	april	april	PROPN
gujaf-215	204	16	,	,	PUNCT
gujaf-215	204	17	2023	2023	NUM
gujaf-215	204	18	228	228	NUM
gujaf-215	204	19	4	4	NUM
gujaf-215	204	20	audit	audit	NOUN
gujaf-215	204	21	committee	committee	NOUN
gujaf-215	204	22	meetings	meeting	NOUN
gujaf-215	204	23	according	accord	VERB
gujaf-215	204	24	,	,	PUNCT
gujaf-215	204	25	menon	menon	PROPN
gujaf-215	204	26	and	and	CCONJ
gujaf-215	204	27	williams	williams	PROPN
gujaf-215	204	28	(	(	PUNCT
gujaf-215	204	29	2004	2004	NUM
gujaf-215	204	30	)	)	PUNCT
gujaf-215	204	31	,	,	PUNCT
gujaf-215	204	32	it	it	PRON
gujaf-215	204	33	is	be	AUX
gujaf-215	204	34	unlikely	unlikely	ADJ
gujaf-215	204	35	effectiveness	effectiveness	NOUN
gujaf-215	204	36	for	for	ADP
gujaf-215	204	37	committees	committee	NOUN
gujaf-215	204	38	on	on	ADP
gujaf-215	204	39	audit	audit	NOUN
gujaf-215	204	40	that	that	PRON
gujaf-215	204	41	meet	meet	VERB
gujaf-215	204	42	only	only	ADV
gujaf-215	204	43	once	once	ADV
gujaf-215	204	44	in	in	ADP
gujaf-215	204	45	year	year	NOUN
gujaf-215	204	46	or	or	CCONJ
gujaf-215	204	47	they	they	PRON
gujaf-215	204	48	do	do	AUX
gujaf-215	204	49	n’t	not	PART
gujaf-215	204	50	even	even	ADV
gujaf-215	204	51	meet	meet	VERB
gujaf-215	204	52	at	at	ADV
gujaf-215	204	53	all	all	ADV
gujaf-215	204	54	during	during	ADP
gujaf-215	204	55	the	the	DET
gujaf-215	204	56	year	year	NOUN
gujaf-215	204	57	.	.	PUNCT
gujaf-215	205	1	in	in	ADP
gujaf-215	205	2	monitoring	monitor	VERB
gujaf-215	205	3	management	management	NOUN
gujaf-215	205	4	,	,	PUNCT
gujaf-215	205	5	audit	audit	NOUN
gujaf-215	205	6	committees	committee	NOUN
gujaf-215	205	7	that	that	PRON
gujaf-215	205	8	meet	meet	VERB
gujaf-215	205	9	often	often	ADV
gujaf-215	205	10	put	put	VERB
gujaf-215	205	11	serious	serious	ADJ
gujaf-215	205	12	efforts	effort	NOUN
gujaf-215	205	13	.	.	PUNCT
gujaf-215	206	1	if	if	SCONJ
gujaf-215	206	2	a	a	DET
gujaf-215	206	3	minimum	minimum	NOUN
gujaf-215	206	4	of	of	ADP
gujaf-215	206	5	four	four	NUM
gujaf-215	206	6	meetings	meeting	NOUN
gujaf-215	206	7	are	be	AUX
gujaf-215	206	8	conducted	conduct	VERB
gujaf-215	206	9	by	by	ADP
gujaf-215	206	10	the	the	DET
gujaf-215	206	11	committee	committee	NOUN
gujaf-215	206	12	during	during	ADP
gujaf-215	206	13	the	the	DET
gujaf-215	206	14	year	year	NOUN
gujaf-215	206	15	we	we	PRON
gujaf-215	206	16	code	code	VERB
gujaf-215	206	17	sampled	sample	VERB
gujaf-215	206	18	companies	company	NOUN
gujaf-215	206	19	with	with	ADP
gujaf-215	206	20	“	"	PUNCT
gujaf-215	206	21	1	1	NUM
gujaf-215	206	22	”	"	PUNCT
gujaf-215	206	23	and	and	CCONJ
gujaf-215	206	24	if	if	SCONJ
gujaf-215	206	25	otherwise	otherwise	ADV
gujaf-215	206	26	we	we	PRON
gujaf-215	206	27	code	code	VERB
gujaf-215	206	28	sampled	sample	VERB
gujaf-215	206	29	companies	company	NOUN
gujaf-215	206	30	with	with	ADP
gujaf-215	206	31	“	"	PUNCT
gujaf-215	206	32	0	0	NUM
gujaf-215	206	33	”	"	PUNCT
gujaf-215	206	34	.	.	PUNCT
gujaf-215	207	1	source	source	NOUN
gujaf-215	207	2	:	:	PUNCT
gujaf-215	207	3	authors	author	NOUN
gujaf-215	207	4	’	’	PART
gujaf-215	207	5	compilation	compilation	NOUN
gujaf-215	207	6	,	,	PUNCT
gujaf-215	207	7	2023	2023	NUM
gujaf-215	207	8	to	to	PART
gujaf-215	207	9	obtain	obtain	VERB
gujaf-215	207	10	the	the	DET
gujaf-215	207	11	audit	audit	NOUN
gujaf-215	207	12	committee	committee	NOUN
gujaf-215	207	13	governance	governance	NOUN
gujaf-215	207	14	score	score	NOUN
gujaf-215	207	15	(	(	PUNCT
gujaf-215	207	16	ac	ac	PROPN
gujaf-215	207	17	gov	gov	PROPN
gujaf-215	207	18	score	score	PROPN
gujaf-215	207	19	)	)	PUNCT
gujaf-215	207	20	summary	summary	NOUN
gujaf-215	207	21	,	,	PUNCT
gujaf-215	207	22	the	the	DET
gujaf-215	207	23	four	four	NUM
gujaf-215	207	24	variables	variable	NOUN
gujaf-215	207	25	are	be	AUX
gujaf-215	207	26	dichotomised	dichotomise	VERB
gujaf-215	207	27	and	and	CCONJ
gujaf-215	207	28	then	then	ADV
gujaf-215	207	29	added	add	VERB
gujaf-215	207	30	up	up	ADP
gujaf-215	207	31	together	together	ADV
gujaf-215	207	32	.	.	PUNCT
gujaf-215	208	1	we	we	PRON
gujaf-215	208	2	then	then	ADV
gujaf-215	208	3	construct	construct	VERB
gujaf-215	208	4	the	the	DET
gujaf-215	208	5	entire	entire	ADJ
gujaf-215	208	6	strength	strength	NOUN
gujaf-215	208	7	of	of	ADP
gujaf-215	208	8	audit	audit	NOUN
gujaf-215	208	9	committee	committee	NOUN
gujaf-215	208	10	measure	measure	NOUN
gujaf-215	208	11	(	(	PUNCT
gujaf-215	208	12	acgov	acgov	NOUN
gujaf-215	208	13	)	)	PUNCT
gujaf-215	208	14	which	which	PRON
gujaf-215	208	15	is	be	AUX
gujaf-215	208	16	then	then	ADV
gujaf-215	208	17	developed	develop	VERB
gujaf-215	208	18	by	by	ADP
gujaf-215	208	19	the	the	DET
gujaf-215	208	20	code	code	NOUN
gujaf-215	208	21	“	"	PUNCT
gujaf-215	208	22	1	1	NUM
gujaf-215	208	23	”	"	PUNCT
gujaf-215	208	24	if	if	SCONJ
gujaf-215	208	25	the	the	DET
gujaf-215	208	26	audit	audit	NOUN
gujaf-215	208	27	committee	committee	NOUN
gujaf-215	208	28	governance	governance	NOUN
gujaf-215	208	29	score	score	NOUN
gujaf-215	208	30	of	of	ADP
gujaf-215	208	31	the	the	DET
gujaf-215	208	32	sampled	sample	VERB
gujaf-215	208	33	company	company	NOUN
gujaf-215	208	34	is	be	AUX
gujaf-215	208	35	equal	equal	ADJ
gujaf-215	208	36	to	to	ADP
gujaf-215	208	37	2	2	NUM
gujaf-215	208	38	or	or	CCONJ
gujaf-215	208	39	higher	high	ADJ
gujaf-215	208	40	we	we	PRON
gujaf-215	208	41	say	say	VERB
gujaf-215	208	42	the	the	DET
gujaf-215	208	43	audit	audit	NOUN
gujaf-215	208	44	committee	committee	NOUN
gujaf-215	208	45	governance	governance	NOUN
gujaf-215	208	46	score	score	NOUN
gujaf-215	208	47	is	be	AUX
gujaf-215	208	48	strong	strong	ADJ
gujaf-215	208	49	and	and	CCONJ
gujaf-215	208	50	if	if	SCONJ
gujaf-215	208	51	otherwise	otherwise	ADV
gujaf-215	208	52	“	"	PUNCT
gujaf-215	208	53	0	0	NUM
gujaf-215	208	54	”	"	PUNCT
gujaf-215	208	55	we	we	PRON
gujaf-215	208	56	say	say	VERB
gujaf-215	208	57	it	it	PRON
gujaf-215	208	58	is	be	AUX
gujaf-215	208	59	weak	weak	ADJ
gujaf-215	208	60	.	.	PUNCT
gujaf-215	209	1	4	4	X
gujaf-215	209	2	.	.	X
gujaf-215	209	3	data	datum	NOUN
gujaf-215	209	4	presentation	presentation	NOUN
gujaf-215	209	5	and	and	CCONJ
gujaf-215	209	6	analysis	analysis	NOUN
gujaf-215	209	7	this	this	DET
gujaf-215	209	8	section	section	NOUN
gujaf-215	209	9	present	present	ADJ
gujaf-215	209	10	and	and	CCONJ
gujaf-215	209	11	discuss	discuss	VERB
gujaf-215	209	12	the	the	DET
gujaf-215	209	13	descriptive	descriptive	ADJ
gujaf-215	209	14	statistics	statistic	NOUN
gujaf-215	209	15	,	,	PUNCT
gujaf-215	209	16	correlation	correlation	NOUN
gujaf-215	209	17	matrix	matrix	NOUN
gujaf-215	209	18	result	result	NOUN
gujaf-215	209	19	of	of	ADP
gujaf-215	209	20	the	the	DET
gujaf-215	209	21	models	model	NOUN
gujaf-215	209	22	,	,	PUNCT
gujaf-215	209	23	post	post	ADJ
gujaf-215	209	24	-	-	ADJ
gujaf-215	209	25	estimation	estimation	ADJ
gujaf-215	209	26	test	test	NOUN
gujaf-215	209	27	for	for	ADP
gujaf-215	209	28	the	the	DET
gujaf-215	209	29	un	un	PROPN
gujaf-215	209	30	-	-	ADJ
gujaf-215	209	31	moderated	moderated	ADJ
gujaf-215	209	32	and	and	CCONJ
gujaf-215	209	33	the	the	DET
gujaf-215	209	34	moderated	moderated	ADJ
gujaf-215	209	35	models	model	NOUN
gujaf-215	209	36	.	.	PUNCT
gujaf-215	210	1	table	table	NOUN
gujaf-215	210	2	3	3	NUM
gujaf-215	210	3	:	:	PUNCT
gujaf-215	210	4	descriptive	descriptive	ADJ
gujaf-215	210	5	statistics	statistic	NOUN
gujaf-215	210	6	variables	variable	NOUN
gujaf-215	210	7	mean	mean	VERB
gujaf-215	210	8	std.dev	std.dev	NUM
gujaf-215	210	9	min	min	PROPN
gujaf-215	210	10	max	max	PROPN
gujaf-215	210	11	skewness	skewness	PROPN
gujaf-215	210	12	kurtosis	kurtosis	NOUN
gujaf-215	210	13	rem	rem	VERB
gujaf-215	210	14	5.960	5.960	NUM
gujaf-215	210	15	6.159	6.159	NUM
gujaf-215	210	16	0.003	0.003	NUM
gujaf-215	210	17	71.184	71.184	NUM
gujaf-215	210	18	4.088	4.088	NUM
gujaf-215	210	19	33.908	33.908	NUM
gujaf-215	210	20	audind	audind	NOUN
gujaf-215	211	1	0.530	0.530	NUM
gujaf-215	211	2	3.169	3.169	NUM
gujaf-215	211	3	0.000	0.000	NUM
gujaf-215	211	4	54.845	54.845	NUM
gujaf-215	211	5	14.727	14.727	NUM
gujaf-215	211	6	230.121	230.121	NUM
gujaf-215	211	7	audfee	audfee	NOUN
gujaf-215	211	8	4.101	4.101	NUM
gujaf-215	211	9	0.586	0.586	NUM
gujaf-215	211	10	2.301	2.301	NUM
gujaf-215	211	11	5.876	5.876	NUM
gujaf-215	211	12	0.211	0.211	NUM
gujaf-215	211	13	3.435	3.435	NUM
gujaf-215	211	14	audten	audten	NOUN
gujaf-215	211	15	0.771	0.771	NUM
gujaf-215	211	16	0.420	0.420	NUM
gujaf-215	211	17	0.000	0.000	NUM
gujaf-215	211	18	1.000	1.000	NUM
gujaf-215	211	19	-1.290	-1.290	NUM
gujaf-215	211	20	2.665	2.665	NUM
gujaf-215	211	21	audsiz	audsiz	ADP
gujaf-215	211	22	0.566	0.566	NUM
gujaf-215	211	23	0.496	0.496	NUM
gujaf-215	211	24	0.000	0.000	NUM
gujaf-215	211	25	1.000	1.000	NUM
gujaf-215	211	26	-0.265	-0.265	NUM
gujaf-215	211	27	1.070	1.070	NUM
gujaf-215	211	28	aucgov	aucgov	NOUN
gujaf-215	211	29	3.143	3.143	NUM
gujaf-215	211	30	0.811	0.811	NUM
gujaf-215	211	31	0.000	0.000	NUM
gujaf-215	211	32	4.000	4.000	NUM
gujaf-215	211	33	-0.890	-0.890	NUM
gujaf-215	211	34	3.985	3.985	NUM
gujaf-215	211	35	source	source	NOUN
gujaf-215	211	36	:	:	PUNCT
gujaf-215	211	37	stata	stata	VERB
gujaf-215	211	38	11	11	NUM
gujaf-215	211	39	output	output	NOUN
gujaf-215	211	40	,	,	PUNCT
gujaf-215	211	41	2023	2023	NUM
gujaf-215	211	42	table	table	NOUN
gujaf-215	211	43	3	3	NUM
gujaf-215	211	44	shows	show	VERB
gujaf-215	211	45	that	that	SCONJ
gujaf-215	211	46	real	real	ADJ
gujaf-215	211	47	earnings	earning	NOUN
gujaf-215	211	48	management	management	NOUN
gujaf-215	211	49	(	(	PUNCT
gujaf-215	211	50	rem	rem	PROPN
gujaf-215	211	51	)	)	PUNCT
gujaf-215	211	52	the	the	DET
gujaf-215	211	53	measure	measure	NOUN
gujaf-215	211	54	of	of	ADP
gujaf-215	211	55	non	non	ADJ
gujaf-215	211	56	-	-	ADJ
gujaf-215	211	57	financial	financial	ADJ
gujaf-215	211	58	firms	firm	NOUN
gujaf-215	211	59	listed	list	VERB
gujaf-215	211	60	in	in	ADP
gujaf-215	211	61	nigeria	nigeria	PROPN
gujaf-215	211	62	has	have	VERB
gujaf-215	211	63	a	a	DET
gujaf-215	211	64	mean	mean	ADJ
gujaf-215	211	65	value	value	NOUN
gujaf-215	211	66	of	of	ADP
gujaf-215	211	67	5.960	5.960	NUM
gujaf-215	211	68	and	and	CCONJ
gujaf-215	211	69	the	the	DET
gujaf-215	211	70	standard	standard	ADJ
gujaf-215	211	71	deviation	deviation	NOUN
gujaf-215	211	72	value	value	NOUN
gujaf-215	211	73	of	of	ADP
gujaf-215	211	74	6.159	6.159	NUM
gujaf-215	211	75	,	,	PUNCT
gujaf-215	211	76	the	the	DET
gujaf-215	211	77	maximum	maximum	ADJ
gujaf-215	211	78	value	value	NOUN
gujaf-215	211	79	is	be	AUX
gujaf-215	211	80	71.184	71.184	NUM
gujaf-215	211	81	and	and	CCONJ
gujaf-215	211	82	minimum	minimum	NOUN
gujaf-215	211	83	value	value	NOUN
gujaf-215	211	84	is	be	AUX
gujaf-215	211	85	0.003	0.003	NUM
gujaf-215	211	86	respectively	respectively	ADV
gujaf-215	211	87	.	.	PUNCT
gujaf-215	212	1	the	the	DET
gujaf-215	212	2	data	datum	NOUN
gujaf-215	212	3	is	be	AUX
gujaf-215	212	4	positively	positively	ADV
gujaf-215	212	5	skewed	skewed	ADJ
gujaf-215	212	6	from	from	ADP
gujaf-215	212	7	the	the	DET
gujaf-215	212	8	coefficient	coefficient	NOUN
gujaf-215	212	9	value	value	NOUN
gujaf-215	212	10	of	of	ADP
gujaf-215	212	11	4.088	4.088	NUM
gujaf-215	212	12	.	.	PUNCT
gujaf-215	213	1	the	the	DET
gujaf-215	213	2	kurtosis	kurtosis	NOUN
gujaf-215	213	3	value	value	NOUN
gujaf-215	213	4	is	be	AUX
gujaf-215	213	5	33.908	33.908	NUM
gujaf-215	213	6	which	which	PRON
gujaf-215	213	7	indicate	indicate	VERB
gujaf-215	213	8	the	the	DET
gujaf-215	213	9	peakness	peakness	NOUN
gujaf-215	213	10	of	of	ADP
gujaf-215	213	11	the	the	DET
gujaf-215	213	12	data	datum	NOUN
gujaf-215	213	13	,	,	PUNCT
gujaf-215	213	14	this	this	PRON
gujaf-215	213	15	suggest	suggest	VERB
gujaf-215	213	16	that	that	SCONJ
gujaf-215	213	17	the	the	DET
gujaf-215	213	18	mean	mean	ADJ
gujaf-215	213	19	value	value	NOUN
gujaf-215	213	20	is	be	AUX
gujaf-215	213	21	lower	low	ADJ
gujaf-215	213	22	than	than	ADP
gujaf-215	213	23	most	most	ADJ
gujaf-215	213	24	of	of	ADP
gujaf-215	213	25	the	the	DET
gujaf-215	213	26	values	value	NOUN
gujaf-215	213	27	;	;	PUNCT
gujaf-215	213	28	therefore	therefore	ADV
gujaf-215	213	29	,	,	PUNCT
gujaf-215	213	30	it	it	PRON
gujaf-215	213	31	will	will	AUX
gujaf-215	213	32	be	be	AUX
gujaf-215	213	33	said	say	VERB
gujaf-215	213	34	the	the	DET
gujaf-215	213	35	normal	normal	ADJ
gujaf-215	213	36	distribution	distribution	NOUN
gujaf-215	213	37	assumption	assumption	NOUN
gujaf-215	213	38	is	be	AUX
gujaf-215	213	39	not	not	PART
gujaf-215	213	40	met	meet	VERB
gujaf-215	213	41	by	by	ADP
gujaf-215	213	42	the	the	DET
gujaf-215	213	43	data	datum	NOUN
gujaf-215	213	44	.	.	PUNCT
gujaf-215	214	1	gusau	gusau	PROPN
gujaf-215	214	2	journal	journal	PROPN
gujaf-215	214	3	of	of	ADP
gujaf-215	214	4	accounting	accounting	NOUN
gujaf-215	214	5	and	and	CCONJ
gujaf-215	214	6	finance	finance	NOUN
gujaf-215	214	7	,	,	PUNCT
gujaf-215	214	8	vol	vol	NOUN
gujaf-215	214	9	.	.	PROPN
gujaf-215	214	10	4	4	NUM
gujaf-215	214	11	,	,	PUNCT
gujaf-215	214	12	issue	issue	NOUN
gujaf-215	214	13	1	1	NUM
gujaf-215	214	14	,	,	PUNCT
gujaf-215	214	15	april	april	PROPN
gujaf-215	214	16	,	,	PUNCT
gujaf-215	214	17	2023	2023	NUM
gujaf-215	214	18	229	229	NUM
gujaf-215	214	19	furthermore	furthermore	ADV
gujaf-215	214	20	,	,	PUNCT
gujaf-215	214	21	table	table	NOUN
gujaf-215	214	22	3	3	NUM
gujaf-215	214	23	show	show	NOUN
gujaf-215	214	24	that	that	DET
gujaf-215	214	25	mean	mean	NOUN
gujaf-215	214	26	value	value	NOUN
gujaf-215	214	27	of	of	ADP
gujaf-215	214	28	the	the	DET
gujaf-215	214	29	audit	audit	NOUN
gujaf-215	214	30	independence	independence	NOUN
gujaf-215	214	31	(	(	PUNCT
gujaf-215	214	32	audind	audind	NOUN
gujaf-215	214	33	)	)	PUNCT
gujaf-215	214	34	of	of	ADP
gujaf-215	214	35	the	the	DET
gujaf-215	214	36	non	non	ADJ
gujaf-215	214	37	-	-	ADJ
gujaf-215	214	38	financial	financial	ADJ
gujaf-215	214	39	quoted	quote	VERB
gujaf-215	214	40	on	on	ADP
gujaf-215	214	41	stock	stock	NOUN
gujaf-215	214	42	exchange	exchange	NOUN
gujaf-215	214	43	floor	floor	NOUN
gujaf-215	214	44	is	be	AUX
gujaf-215	214	45	0.530	0.530	NUM
gujaf-215	214	46	,	,	PUNCT
gujaf-215	214	47	the	the	DET
gujaf-215	214	48	value	value	NOUN
gujaf-215	214	49	of	of	ADP
gujaf-215	214	50	standard	standard	ADJ
gujaf-215	214	51	deviation	deviation	NOUN
gujaf-215	214	52	is	be	AUX
gujaf-215	214	53	3.169	3.169	NUM
gujaf-215	214	54	,	,	PUNCT
gujaf-215	214	55	and	and	CCONJ
gujaf-215	214	56	the	the	DET
gujaf-215	214	57	maximum	maximum	ADJ
gujaf-215	214	58	value	value	NOUN
gujaf-215	214	59	is	be	AUX
gujaf-215	214	60	54.845	54.845	NUM
gujaf-215	214	61	while	while	SCONJ
gujaf-215	214	62	the	the	DET
gujaf-215	214	63	minimum	minimum	ADJ
gujaf-215	214	64	value	value	NOUN
gujaf-215	214	65	is	be	AUX
gujaf-215	214	66	0.000	0.000	NUM
gujaf-215	214	67	.	.	PUNCT
gujaf-215	215	1	the	the	DET
gujaf-215	215	2	value	value	NOUN
gujaf-215	215	3	of	of	ADP
gujaf-215	215	4	coefficient	coefficient	NOUN
gujaf-215	215	5	of	of	ADP
gujaf-215	215	6	skewness	skewness	NOUN
gujaf-215	215	7	is	be	AUX
gujaf-215	215	8	14.727	14.727	NUM
gujaf-215	215	9	impling	imple	VERB
gujaf-215	215	10	that	that	SCONJ
gujaf-215	215	11	the	the	DET
gujaf-215	215	12	data	data	NOUN
gujaf-215	215	13	is	be	AUX
gujaf-215	215	14	skewed	skew	VERB
gujaf-215	215	15	to	to	ADP
gujaf-215	215	16	the	the	DET
gujaf-215	215	17	positive	positive	NOUN
gujaf-215	215	18	.	.	PUNCT
gujaf-215	216	1	in	in	ADP
gujaf-215	216	2	addition	addition	NOUN
gujaf-215	216	3	,	,	PUNCT
gujaf-215	216	4	table	table	NOUN
gujaf-215	216	5	3	3	NUM
gujaf-215	216	6	shows	show	VERB
gujaf-215	216	7	that	that	SCONJ
gujaf-215	216	8	the	the	DET
gujaf-215	216	9	measure	measure	NOUN
gujaf-215	216	10	of	of	ADP
gujaf-215	216	11	audit	audit	NOUN
gujaf-215	216	12	fee	fee	NOUN
gujaf-215	216	13	(	(	PUNCT
gujaf-215	216	14	audfee	audfee	NOUN
gujaf-215	216	15	)	)	PUNCT
gujaf-215	216	16	in	in	ADP
gujaf-215	216	17	non	non	ADJ
gujaf-215	216	18	-	-	ADJ
gujaf-215	216	19	financial	financial	ADJ
gujaf-215	216	20	companies	company	NOUN
gujaf-215	216	21	quoted	quote	VERB
gujaf-215	216	22	in	in	ADP
gujaf-215	216	23	nigeria	nigeria	PROPN
gujaf-215	216	24	has	have	VERB
gujaf-215	216	25	a	a	DET
gujaf-215	216	26	mean	mean	ADJ
gujaf-215	216	27	value	value	NOUN
gujaf-215	216	28	and	and	CCONJ
gujaf-215	216	29	a	a	DET
gujaf-215	216	30	standard	standard	ADJ
gujaf-215	216	31	deviation	deviation	NOUN
gujaf-215	216	32	value	value	NOUN
gujaf-215	216	33	of	of	ADP
gujaf-215	216	34	4.101	4.101	NUM
gujaf-215	216	35	and	and	CCONJ
gujaf-215	216	36	0.586	0.586	NUM
gujaf-215	216	37	respectively	respectively	ADV
gujaf-215	216	38	,	,	PUNCT
gujaf-215	216	39	and	and	CCONJ
gujaf-215	216	40	maximum	maximum	ADJ
gujaf-215	216	41	value	value	NOUN
gujaf-215	216	42	of	of	ADP
gujaf-215	216	43	the	the	DET
gujaf-215	216	44	data	data	NOUN
gujaf-215	216	45	is	be	AUX
gujaf-215	216	46	5.876	5.876	NUM
gujaf-215	216	47	while	while	SCONJ
gujaf-215	216	48	the	the	DET
gujaf-215	216	49	minimum	minimum	NOUN
gujaf-215	216	50	value	value	NOUN
gujaf-215	216	51	is	be	AUX
gujaf-215	216	52	2.301	2.301	NUM
gujaf-215	216	53	.	.	PUNCT
gujaf-215	217	1	the	the	DET
gujaf-215	217	2	kurtosis	kurtosis	NOUN
gujaf-215	217	3	value	value	NOUN
gujaf-215	217	4	of	of	ADP
gujaf-215	217	5	3.435	3.435	NUM
gujaf-215	217	6	indicates	indicate	VERB
gujaf-215	217	7	the	the	DET
gujaf-215	217	8	peakness	peakness	NOUN
gujaf-215	217	9	of	of	ADP
gujaf-215	217	10	the	the	DET
gujaf-215	217	11	data	datum	NOUN
gujaf-215	217	12	,	,	PUNCT
gujaf-215	217	13	indicating	indicate	VERB
gujaf-215	217	14	a	a	DET
gujaf-215	217	15	normally	normally	ADV
gujaf-215	217	16	distributed	distribute	VERB
gujaf-215	217	17	curve	curve	NOUN
gujaf-215	217	18	.	.	PUNCT
gujaf-215	218	1	the	the	DET
gujaf-215	218	2	coefficient	coefficient	NOUN
gujaf-215	218	3	of	of	ADP
gujaf-215	218	4	skewness	skewness	NOUN
gujaf-215	218	5	is	be	AUX
gujaf-215	218	6	0.211	0.211	NUM
gujaf-215	218	7	this	this	PRON
gujaf-215	218	8	implies	imply	VERB
gujaf-215	218	9	that	that	SCONJ
gujaf-215	218	10	the	the	DET
gujaf-215	218	11	data	data	NOUN
gujaf-215	218	12	is	be	AUX
gujaf-215	218	13	skewed	skewed	ADJ
gujaf-215	218	14	positive	positive	ADJ
gujaf-215	218	15	and	and	CCONJ
gujaf-215	218	16	moderate	moderate	ADJ
gujaf-215	218	17	.	.	PUNCT
gujaf-215	219	1	table	table	NOUN
gujaf-215	219	2	3	3	NUM
gujaf-215	219	3	also	also	ADV
gujaf-215	219	4	indicated	indicate	VERB
gujaf-215	219	5	0.000	0.000	NUM
gujaf-215	219	6	as	as	ADP
gujaf-215	219	7	minimum	minimum	ADJ
gujaf-215	219	8	audit	audit	NOUN
gujaf-215	219	9	tenure	tenure	NOUN
gujaf-215	219	10	(	(	PUNCT
gujaf-215	219	11	audten	audten	NOUN
gujaf-215	219	12	)	)	PUNCT
gujaf-215	219	13	implying	imply	VERB
gujaf-215	219	14	a	a	DET
gujaf-215	219	15	situation	situation	NOUN
gujaf-215	219	16	in	in	ADP
gujaf-215	219	17	which	which	PRON
gujaf-215	219	18	some	some	PRON
gujaf-215	219	19	of	of	ADP
gujaf-215	219	20	the	the	DET
gujaf-215	219	21	audit	audit	NOUN
gujaf-215	219	22	firm	firm	NOUN
gujaf-215	219	23	did	do	AUX
gujaf-215	219	24	not	not	PART
gujaf-215	219	25	spent	spend	VERB
gujaf-215	219	26	up	up	ADP
gujaf-215	219	27	to	to	PART
gujaf-215	219	28	three	three	NUM
gujaf-215	219	29	years	year	NOUN
gujaf-215	219	30	as	as	ADP
gujaf-215	219	31	auditors	auditor	NOUN
gujaf-215	219	32	of	of	ADP
gujaf-215	219	33	a	a	DET
gujaf-215	219	34	particular	particular	ADJ
gujaf-215	219	35	firm	firm	NOUN
gujaf-215	219	36	within	within	ADP
gujaf-215	219	37	non	non	ADJ
gujaf-215	219	38	-	-	ADJ
gujaf-215	219	39	financial	financial	ADJ
gujaf-215	219	40	firms	firm	NOUN
gujaf-215	219	41	quoted	quote	VERB
gujaf-215	219	42	in	in	ADP
gujaf-215	219	43	nigeria	nigeria	PROPN
gujaf-215	219	44	.	.	PUNCT
gujaf-215	220	1	again	again	ADV
gujaf-215	220	2	,	,	PUNCT
gujaf-215	220	3	it	it	PRON
gujaf-215	220	4	reveals	reveal	VERB
gujaf-215	220	5	a	a	DET
gujaf-215	220	6	standard	standard	ADJ
gujaf-215	220	7	deviation	deviation	NOUN
gujaf-215	220	8	value	value	NOUN
gujaf-215	220	9	of	of	ADP
gujaf-215	220	10	0.420	0.420	NUM
gujaf-215	220	11	the	the	DET
gujaf-215	220	12	value	value	NOUN
gujaf-215	220	13	of	of	ADP
gujaf-215	220	14	mean	mean	NOUN
gujaf-215	220	15	0.771	0.771	NUM
gujaf-215	220	16	,	,	PUNCT
gujaf-215	220	17	implying	imply	VERB
gujaf-215	220	18	a	a	DET
gujaf-215	220	19	situation	situation	NOUN
gujaf-215	220	20	in	in	ADP
gujaf-215	220	21	which	which	PRON
gujaf-215	220	22	the	the	DET
gujaf-215	220	23	deviation	deviation	NOUN
gujaf-215	220	24	of	of	ADP
gujaf-215	220	25	the	the	DET
gujaf-215	220	26	data	datum	NOUN
gujaf-215	220	27	from	from	ADP
gujaf-215	220	28	the	the	DET
gujaf-215	220	29	value	value	NOUN
gujaf-215	220	30	of	of	ADP
gujaf-215	220	31	the	the	DET
gujaf-215	220	32	mean	mean	NOUN
gujaf-215	220	33	is	be	AUX
gujaf-215	220	34	not	not	PART
gujaf-215	220	35	far	far	ADV
gujaf-215	220	36	.	.	PUNCT
gujaf-215	221	1	the	the	DET
gujaf-215	221	2	kurtosis	kurtosis	NOUN
gujaf-215	221	3	value	value	NOUN
gujaf-215	221	4	indicates	indicate	VERB
gujaf-215	221	5	the	the	DET
gujaf-215	221	6	peak	peak	NOUN
gujaf-215	221	7	of	of	ADP
gujaf-215	221	8	the	the	DET
gujaf-215	221	9	data	datum	NOUN
gujaf-215	221	10	with	with	ADP
gujaf-215	221	11	a	a	DET
gujaf-215	221	12	value	value	NOUN
gujaf-215	221	13	of	of	ADP
gujaf-215	221	14	2.665	2.665	NUM
gujaf-215	221	15	,	,	PUNCT
gujaf-215	221	16	this	this	PRON
gujaf-215	221	17	suggests	suggest	VERB
gujaf-215	221	18	that	that	SCONJ
gujaf-215	221	19	the	the	DET
gujaf-215	221	20	values	value	NOUN
gujaf-215	221	21	are	be	AUX
gujaf-215	221	22	majorly	majorly	ADV
gujaf-215	221	23	within	within	ADP
gujaf-215	221	24	a	a	DET
gujaf-215	221	25	limit	limit	NOUN
gujaf-215	221	26	which	which	PRON
gujaf-215	221	27	is	be	AUX
gujaf-215	221	28	acceptable	acceptable	ADJ
gujaf-215	221	29	and	and	CCONJ
gujaf-215	221	30	within	within	ADP
gujaf-215	221	31	the	the	DET
gujaf-215	221	32	assumption	assumption	NOUN
gujaf-215	221	33	of	of	ADP
gujaf-215	221	34	normal	normal	ADJ
gujaf-215	221	35	distribution	distribution	NOUN
gujaf-215	221	36	.	.	PUNCT
gujaf-215	222	1	the	the	DET
gujaf-215	222	2	data	data	NOUN
gujaf-215	222	3	is	be	AUX
gujaf-215	222	4	negative	negative	ADJ
gujaf-215	222	5	skewed	skewed	ADJ
gujaf-215	222	6	as	as	ADV
gujaf-215	222	7	well	well	ADV
gujaf-215	222	8	as	as	ADP
gujaf-215	222	9	moderate	moderate	ADJ
gujaf-215	222	10	and	and	CCONJ
gujaf-215	222	11	is	be	AUX
gujaf-215	222	12	depicted	depict	VERB
gujaf-215	222	13	by	by	ADP
gujaf-215	222	14	the	the	DET
gujaf-215	222	15	coefficient	coefficient	NOUN
gujaf-215	222	16	value	value	NOUN
gujaf-215	222	17	of	of	ADP
gujaf-215	222	18	skewness	skewness	NOUN
gujaf-215	222	19	of	of	ADP
gujaf-215	222	20	-1.290	-1.290	PROPN
gujaf-215	222	21	.	.	PUNCT
gujaf-215	223	1	table	table	NOUN
gujaf-215	223	2	3	3	NUM
gujaf-215	223	3	also	also	ADV
gujaf-215	223	4	indicated	indicate	VERB
gujaf-215	223	5	an	an	DET
gujaf-215	223	6	average	average	ADJ
gujaf-215	223	7	audit	audit	NOUN
gujaf-215	223	8	size	size	NOUN
gujaf-215	223	9	(	(	PUNCT
gujaf-215	223	10	audsiz	audsiz	ADV
gujaf-215	223	11	)	)	PUNCT
gujaf-215	223	12	of	of	ADP
gujaf-215	223	13	0.566	0.566	NUM
gujaf-215	223	14	with	with	ADP
gujaf-215	223	15	the	the	DET
gujaf-215	223	16	value	value	NOUN
gujaf-215	223	17	of	of	ADP
gujaf-215	223	18	0.496	0.496	NUM
gujaf-215	223	19	for	for	ADP
gujaf-215	223	20	standard	standard	ADJ
gujaf-215	223	21	deviation	deviation	NOUN
gujaf-215	223	22	and	and	CCONJ
gujaf-215	223	23	the	the	DET
gujaf-215	223	24	maximum	maximum	ADJ
gujaf-215	223	25	value	value	NOUN
gujaf-215	223	26	is	be	AUX
gujaf-215	223	27	1.000	1.000	NUM
gujaf-215	223	28	while	while	SCONJ
gujaf-215	223	29	the	the	DET
gujaf-215	223	30	minimum	minimum	NOUN
gujaf-215	223	31	value	value	NOUN
gujaf-215	223	32	is	be	AUX
gujaf-215	223	33	0.000	0.000	NUM
gujaf-215	223	34	.	.	PUNCT
gujaf-215	224	1	it	it	PRON
gujaf-215	224	2	is	be	AUX
gujaf-215	224	3	implied	imply	VERB
gujaf-215	224	4	that	that	SCONJ
gujaf-215	224	5	an	an	DET
gujaf-215	224	6	average	average	NOUN
gujaf-215	224	7	of	of	ADP
gujaf-215	224	8	56	56	NUM
gujaf-215	224	9	%	%	NOUN
gujaf-215	224	10	of	of	ADP
gujaf-215	224	11	the	the	DET
gujaf-215	224	12	audit	audit	NOUN
gujaf-215	224	13	assignment	assignment	NOUN
gujaf-215	224	14	or	or	CCONJ
gujaf-215	224	15	engagement	engagement	NOUN
gujaf-215	224	16	within	within	ADP
gujaf-215	224	17	the	the	DET
gujaf-215	224	18	non	non	ADJ
gujaf-215	224	19	-	-	ADJ
gujaf-215	224	20	financial	financial	ADJ
gujaf-215	224	21	firms	firm	NOUN
gujaf-215	224	22	were	be	AUX
gujaf-215	224	23	carried	carry	VERB
gujaf-215	224	24	out	out	ADP
gujaf-215	224	25	by	by	ADP
gujaf-215	224	26	big4	big4	NOUN
gujaf-215	224	27	auditors	auditor	NOUN
gujaf-215	224	28	,	,	PUNCT
gujaf-215	224	29	and	and	CCONJ
gujaf-215	224	30	both	both	DET
gujaf-215	224	31	sides	side	NOUN
gujaf-215	224	32	of	of	ADP
gujaf-215	224	33	the	the	DET
gujaf-215	224	34	mean	mean	NOUN
gujaf-215	224	35	have	have	VERB
gujaf-215	224	36	a	a	DET
gujaf-215	224	37	deviation	deviation	NOUN
gujaf-215	224	38	of	of	ADP
gujaf-215	224	39	0.496	0.496	NUM
gujaf-215	224	40	.	.	PUNCT
gujaf-215	225	1	the	the	DET
gujaf-215	225	2	kurtosis	kurtosis	NOUN
gujaf-215	225	3	value	value	NOUN
gujaf-215	225	4	of	of	ADP
gujaf-215	225	5	1.070	1.070	NUM
gujaf-215	225	6	indicates	indicate	VERB
gujaf-215	225	7	the	the	DET
gujaf-215	225	8	peak	peak	NOUN
gujaf-215	225	9	of	of	ADP
gujaf-215	225	10	data	datum	NOUN
gujaf-215	225	11	of	of	ADP
gujaf-215	225	12	audsiz	audsiz	ADV
gujaf-215	225	13	.	.	PUNCT
gujaf-215	226	1	the	the	DET
gujaf-215	226	2	data	data	NOUN
gujaf-215	226	3	is	be	AUX
gujaf-215	226	4	negatively	negatively	ADV
gujaf-215	226	5	skewed	skewed	ADJ
gujaf-215	226	6	and	and	CCONJ
gujaf-215	226	7	this	this	PRON
gujaf-215	226	8	is	be	AUX
gujaf-215	226	9	depicted	depict	VERB
gujaf-215	226	10	from	from	ADP
gujaf-215	226	11	the	the	DET
gujaf-215	226	12	coefficient	coefficient	NOUN
gujaf-215	226	13	of	of	ADP
gujaf-215	226	14	skewness	skewness	NOUN
gujaf-215	226	15	value	value	NOUN
gujaf-215	226	16	of	of	ADP
gujaf-215	226	17	-0.265	-0.265	NOUN
gujaf-215	226	18	.	.	PUNCT
gujaf-215	227	1	moreover	moreover	ADV
gujaf-215	227	2	,	,	PUNCT
gujaf-215	227	3	table	table	NOUN
gujaf-215	227	4	3	3	NUM
gujaf-215	227	5	shows	show	VERB
gujaf-215	227	6	an	an	DET
gujaf-215	227	7	average	average	ADJ
gujaf-215	227	8	audit	audit	NOUN
gujaf-215	227	9	committee	committee	NOUN
gujaf-215	227	10	governance	governance	NOUN
gujaf-215	227	11	score	score	NOUN
gujaf-215	227	12	(	(	PUNCT
gujaf-215	227	13	aucgov	aucgov	NOUN
gujaf-215	227	14	)	)	PUNCT
gujaf-215	227	15	of	of	ADP
gujaf-215	227	16	3.143	3.143	NUM
gujaf-215	227	17	with	with	ADP
gujaf-215	227	18	standard	standard	ADJ
gujaf-215	227	19	deviation	deviation	NOUN
gujaf-215	227	20	of	of	ADP
gujaf-215	227	21	0.811	0.811	NUM
gujaf-215	227	22	.	.	PUNCT
gujaf-215	228	1	the	the	DET
gujaf-215	228	2	maximum	maximum	ADJ
gujaf-215	228	3	value	value	NOUN
gujaf-215	228	4	is	be	AUX
gujaf-215	228	5	4.000	4.000	NUM
gujaf-215	228	6	and	and	CCONJ
gujaf-215	228	7	the	the	DET
gujaf-215	228	8	minimum	minimum	ADJ
gujaf-215	228	9	value	value	NOUN
gujaf-215	228	10	is	be	AUX
gujaf-215	228	11	0.000	0.000	NUM
gujaf-215	228	12	.	.	PUNCT
gujaf-215	229	1	this	this	PRON
gujaf-215	229	2	implies	imply	VERB
gujaf-215	229	3	that	that	SCONJ
gujaf-215	229	4	on	on	ADP
gujaf-215	229	5	average	average	ADJ
gujaf-215	229	6	aucgov	aucgov	NOUN
gujaf-215	229	7	in	in	ADP
gujaf-215	229	8	non	non	ADJ
gujaf-215	229	9	-	-	ADJ
gujaf-215	229	10	financial	financial	ADJ
gujaf-215	229	11	service	service	NOUN
gujaf-215	229	12	firms	firm	NOUN
gujaf-215	229	13	is	be	AUX
gujaf-215	229	14	3.143	3.143	NUM
gujaf-215	229	15	annually	annually	ADV
gujaf-215	229	16	and	and	CCONJ
gujaf-215	229	17	both	both	DET
gujaf-215	229	18	sides	side	NOUN
gujaf-215	229	19	of	of	ADP
gujaf-215	229	20	the	the	DET
gujaf-215	229	21	mean	mean	NOUN
gujaf-215	229	22	are	be	AUX
gujaf-215	229	23	deviated	deviate	VERB
gujaf-215	229	24	by	by	ADP
gujaf-215	229	25	0.811	0.811	NUM
gujaf-215	229	26	.	.	PUNCT
gujaf-215	230	1	the	the	DET
gujaf-215	230	2	kurtosis	kurtosis	NOUN
gujaf-215	230	3	value	value	NOUN
gujaf-215	230	4	of	of	ADP
gujaf-215	230	5	3.985	3.985	NUM
gujaf-215	230	6	suggests	suggest	VERB
gujaf-215	230	7	that	that	SCONJ
gujaf-215	230	8	most	most	ADJ
gujaf-215	230	9	of	of	ADP
gujaf-215	230	10	the	the	DET
gujaf-215	230	11	values	value	NOUN
gujaf-215	230	12	are	be	AUX
gujaf-215	230	13	within	within	ADP
gujaf-215	230	14	a	a	DET
gujaf-215	230	15	normally	normally	ADV
gujaf-215	230	16	distributed	distribute	VERB
gujaf-215	230	17	data	datum	NOUN
gujaf-215	230	18	.	.	PUNCT
gujaf-215	231	1	the	the	DET
gujaf-215	231	2	skewness	skewness	NOUN
gujaf-215	231	3	value	value	NOUN
gujaf-215	231	4	of	of	ADP
gujaf-215	231	5	-0.890	-0.890	PROPN
gujaf-215	231	6	implies	imply	VERB
gujaf-215	231	7	that	that	SCONJ
gujaf-215	231	8	,	,	PUNCT
gujaf-215	231	9	the	the	DET
gujaf-215	231	10	data	data	NOUN
gujaf-215	231	11	is	be	AUX
gujaf-215	231	12	negatively	negatively	ADV
gujaf-215	231	13	skewed	skewed	ADJ
gujaf-215	231	14	.	.	PUNCT
gujaf-215	232	1	gusau	gusau	PROPN
gujaf-215	232	2	journal	journal	PROPN
gujaf-215	232	3	of	of	ADP
gujaf-215	232	4	accounting	accounting	NOUN
gujaf-215	232	5	and	and	CCONJ
gujaf-215	232	6	finance	finance	NOUN
gujaf-215	232	7	,	,	PUNCT
gujaf-215	232	8	vol	vol	NOUN
gujaf-215	232	9	.	.	PROPN
gujaf-215	232	10	4	4	NUM
gujaf-215	232	11	,	,	PUNCT
gujaf-215	232	12	issue	issue	NOUN
gujaf-215	232	13	1	1	NUM
gujaf-215	232	14	,	,	PUNCT
gujaf-215	232	15	april	april	PROPN
gujaf-215	232	16	,	,	PUNCT
gujaf-215	232	17	2023	2023	NUM
gujaf-215	232	18	230	230	NUM
gujaf-215	232	19	table	table	NOUN
gujaf-215	232	20	4	4	NUM
gujaf-215	232	21	:	:	PUNCT
gujaf-215	232	22	correlation	correlation	NOUN
gujaf-215	232	23	matrix	matrix	NOUN
gujaf-215	232	24	variables	variable	NOUN
gujaf-215	232	25	rem	rem	VERB
gujaf-215	232	26	audind	audind	ADJ
gujaf-215	232	27	audfee	audfee	NOUN
gujaf-215	232	28	audten	audten	VERB
gujaf-215	232	29	audsiz	audsiz	ADV
gujaf-215	232	30	aucgov	aucgov	NOUN
gujaf-215	232	31	rem	rem	VERB
gujaf-215	232	32	1.000	1.000	NUM
gujaf-215	232	33	audind	audind	NOUN
gujaf-215	232	34	0.202	0.202	NUM
gujaf-215	232	35	1.000	1.000	NUM
gujaf-215	232	36	audfee	audfee	NOUN
gujaf-215	232	37	0.519	0.519	NUM
gujaf-215	232	38	0.355	0.355	NUM
gujaf-215	232	39	1.000	1.000	NUM
gujaf-215	232	40	audten	audten	VERB
gujaf-215	232	41	0.385	0.385	NUM
gujaf-215	232	42	0.323	0.323	NUM
gujaf-215	232	43	0.827	0.827	NUM
gujaf-215	232	44	1.000	1.000	NUM
gujaf-215	232	45	audsiz	audsiz	ADP
gujaf-215	232	46	0.468	0.468	NUM
gujaf-215	232	47	0.288	0.288	NUM
gujaf-215	232	48	0.820	0.820	NUM
gujaf-215	232	49	0.804	0.804	NUM
gujaf-215	232	50	1.000	1.000	NUM
gujaf-215	232	51	aucgov	aucgov	NOUN
gujaf-215	232	52	0.373	0.373	NUM
gujaf-215	232	53	0.294	0.294	NUM
gujaf-215	232	54	0.743	0.743	NUM
gujaf-215	232	55	0.695	0.695	NUM
gujaf-215	232	56	0.732	0.732	NUM
gujaf-215	232	57	1.000	1.000	NUM
gujaf-215	232	58	audindacgov	audindacgov	ADJ
gujaf-215	232	59	0.100	0.100	NUM
gujaf-215	232	60	0.953	0.953	NUM
gujaf-215	232	61	0.125	0.125	NUM
gujaf-215	232	62	0.120	0.120	NUM
gujaf-215	232	63	0.109	0.109	NUM
gujaf-215	232	64	0.130	0.130	NUM
gujaf-215	232	65	audfeeaucgov	audfeeaucgov	VERB
gujaf-215	232	66	0.571	0.571	NUM
gujaf-215	232	67	0.224	0.224	NUM
gujaf-215	232	68	0.722	0.722	NUM
gujaf-215	232	69	0.520	0.520	NUM
gujaf-215	232	70	0.671	0.671	NUM
gujaf-215	232	71	0.767	0.767	NUM
gujaf-215	232	72	audtenacgov	audtenacgov	ADV
gujaf-215	232	73	0.435	0.435	NUM
gujaf-215	232	74	0.248	0.248	NUM
gujaf-215	232	75	0.647	0.647	NUM
gujaf-215	232	76	0.663	0.663	NUM
gujaf-215	232	77	0.599	0.599	NUM
gujaf-215	232	78	0.673	0.673	NUM
gujaf-215	232	79	audsizacgov	audsizacgov	NOUN
gujaf-215	232	80	0.385	0.385	NUM
gujaf-215	232	81	0.193	0.193	NUM
gujaf-215	232	82	0.655	0.655	NUM
gujaf-215	232	83	0.488	0.488	NUM
gujaf-215	232	84	0.688	0.688	NUM
gujaf-215	232	85	0.650	0.650	NUM
gujaf-215	232	86	source	source	NOUN
gujaf-215	232	87	:	:	PUNCT
gujaf-215	232	88	stata	stata	VERB
gujaf-215	232	89	11	11	NUM
gujaf-215	232	90	output	output	NOUN
gujaf-215	232	91	,	,	PUNCT
gujaf-215	232	92	2023	2023	NUM
gujaf-215	232	93	table	table	NOUN
gujaf-215	232	94	4	4	NUM
gujaf-215	232	95	shows	show	VERB
gujaf-215	232	96	that	that	SCONJ
gujaf-215	232	97	real	real	ADJ
gujaf-215	232	98	earnings	earning	NOUN
gujaf-215	232	99	management	management	NOUN
gujaf-215	232	100	is	be	AUX
gujaf-215	232	101	positively	positively	ADV
gujaf-215	232	102	correlated	correlate	VERB
gujaf-215	232	103	with	with	ADP
gujaf-215	232	104	audit	audit	NOUN
gujaf-215	232	105	independence	independence	NOUN
gujaf-215	232	106	to	to	ADP
gujaf-215	232	107	the	the	DET
gujaf-215	232	108	tune	tune	NOUN
gujaf-215	232	109	of	of	ADP
gujaf-215	232	110	20	20	NUM
gujaf-215	232	111	%	%	NOUN
gujaf-215	232	112	at	at	ADP
gujaf-215	232	113	99	99	NUM
gujaf-215	232	114	%	%	NOUN
gujaf-215	232	115	level	level	NOUN
gujaf-215	232	116	of	of	ADP
gujaf-215	232	117	significance	significance	NOUN
gujaf-215	232	118	.	.	PUNCT
gujaf-215	233	1	this	this	PRON
gujaf-215	233	2	implies	imply	VERB
gujaf-215	233	3	that	that	SCONJ
gujaf-215	233	4	real	real	ADJ
gujaf-215	233	5	earnings	earning	NOUN
gujaf-215	233	6	management	management	NOUN
gujaf-215	233	7	has	have	VERB
gujaf-215	233	8	a	a	DET
gujaf-215	233	9	direct	direct	ADJ
gujaf-215	233	10	correlation	correlation	NOUN
gujaf-215	233	11	with	with	ADP
gujaf-215	233	12	auditor	auditor	NOUN
gujaf-215	233	13	independence	independence	NOUN
gujaf-215	233	14	.	.	PUNCT
gujaf-215	234	1	audit	audit	NOUN
gujaf-215	234	2	fee	fee	NOUN
gujaf-215	234	3	is	be	AUX
gujaf-215	234	4	found	find	VERB
gujaf-215	234	5	to	to	PART
gujaf-215	234	6	have	have	VERB
gujaf-215	234	7	positive	positive	ADJ
gujaf-215	234	8	relationship	relationship	NOUN
gujaf-215	234	9	with	with	ADP
gujaf-215	234	10	earnings	earning	NOUN
gujaf-215	234	11	management	management	NOUN
gujaf-215	234	12	to	to	ADP
gujaf-215	234	13	the	the	DET
gujaf-215	234	14	tune	tune	NOUN
gujaf-215	234	15	of	of	ADP
gujaf-215	234	16	52	52	NUM
gujaf-215	234	17	%	%	NOUN
gujaf-215	234	18	at	at	ADP
gujaf-215	234	19	99	99	NUM
gujaf-215	234	20	%	%	NOUN
gujaf-215	234	21	level	level	NOUN
gujaf-215	234	22	of	of	ADP
gujaf-215	234	23	significance	significance	NOUN
gujaf-215	234	24	:	:	PUNCT
gujaf-215	234	25	implying	imply	VERB
gujaf-215	234	26	a	a	DET
gujaf-215	234	27	direct	direct	ADJ
gujaf-215	234	28	correlation	correlation	NOUN
gujaf-215	234	29	between	between	ADP
gujaf-215	234	30	the	the	DET
gujaf-215	234	31	two	two	NUM
gujaf-215	234	32	subsisting	subsist	VERB
gujaf-215	234	33	variables	variable	NOUN
gujaf-215	234	34	.	.	PUNCT
gujaf-215	235	1	real	real	ADJ
gujaf-215	235	2	earnings	earning	NOUN
gujaf-215	235	3	management	management	NOUN
gujaf-215	235	4	showed	show	VERB
gujaf-215	235	5	a	a	DET
gujaf-215	235	6	positive	positive	ADJ
gujaf-215	235	7	association	association	NOUN
gujaf-215	235	8	with	with	ADP
gujaf-215	235	9	auditor	auditor	NOUN
gujaf-215	235	10	tenure	tenure	NOUN
gujaf-215	235	11	at	at	ADP
gujaf-215	235	12	a	a	DET
gujaf-215	235	13	39	39	NUM
gujaf-215	235	14	%	%	NOUN
gujaf-215	235	15	magnitude	magnitude	NOUN
gujaf-215	235	16	.	.	PUNCT
gujaf-215	236	1	this	this	PRON
gujaf-215	236	2	shows	show	VERB
gujaf-215	236	3	a	a	DET
gujaf-215	236	4	correlation	correlation	NOUN
gujaf-215	236	5	between	between	ADP
gujaf-215	236	6	the	the	DET
gujaf-215	236	7	two	two	NUM
gujaf-215	236	8	variables	variable	NOUN
gujaf-215	236	9	in	in	ADP
gujaf-215	236	10	the	the	DET
gujaf-215	236	11	same	same	ADJ
gujaf-215	236	12	direction	direction	NOUN
gujaf-215	236	13	.	.	PUNCT
gujaf-215	237	1	auditor	auditor	NOUN
gujaf-215	237	2	size	size	NOUN
gujaf-215	237	3	has	have	VERB
gujaf-215	237	4	a	a	DET
gujaf-215	237	5	positive	positive	ADJ
gujaf-215	237	6	correlation	correlation	NOUN
gujaf-215	237	7	with	with	ADP
gujaf-215	237	8	real	real	ADJ
gujaf-215	237	9	earnings	earning	NOUN
gujaf-215	237	10	management	management	NOUN
gujaf-215	237	11	of	of	ADP
gujaf-215	237	12	quoted	quote	VERB
gujaf-215	237	13	non	non	ADJ
gujaf-215	237	14	-	-	ADJ
gujaf-215	237	15	financial	financial	ADJ
gujaf-215	237	16	companies	company	NOUN
gujaf-215	237	17	in	in	ADP
gujaf-215	237	18	nigeria	nigeria	PROPN
gujaf-215	237	19	thus	thus	ADV
gujaf-215	237	20	implying	imply	VERB
gujaf-215	237	21	a	a	DET
gujaf-215	237	22	direct	direct	ADJ
gujaf-215	237	23	relation	relation	NOUN
gujaf-215	237	24	at	at	ADP
gujaf-215	237	25	a	a	DET
gujaf-215	237	26	magnitude	magnitude	NOUN
gujaf-215	237	27	of	of	ADP
gujaf-215	237	28	47	47	NUM
gujaf-215	237	29	%	%	NOUN
gujaf-215	237	30	at	at	ADP
gujaf-215	237	31	99	99	NUM
gujaf-215	237	32	%	%	NOUN
gujaf-215	237	33	significant	significant	ADJ
gujaf-215	237	34	level	level	NOUN
gujaf-215	237	35	.	.	PUNCT
gujaf-215	238	1	audit	audit	NOUN
gujaf-215	238	2	committee	committee	NOUN
gujaf-215	238	3	governance	governance	NOUN
gujaf-215	238	4	score	score	NOUN
gujaf-215	238	5	has	have	VERB
gujaf-215	238	6	an	an	DET
gujaf-215	238	7	association	association	NOUN
gujaf-215	238	8	which	which	PRON
gujaf-215	238	9	is	be	AUX
gujaf-215	238	10	positive	positive	ADJ
gujaf-215	238	11	with	with	ADP
gujaf-215	238	12	earnings	earning	NOUN
gujaf-215	238	13	management	management	NOUN
gujaf-215	238	14	at	at	ADP
gujaf-215	238	15	a	a	DET
gujaf-215	238	16	magnitude	magnitude	NOUN
gujaf-215	238	17	of	of	ADP
gujaf-215	238	18	37	37	NUM
gujaf-215	238	19	%	%	NOUN
gujaf-215	238	20	at	at	ADP
gujaf-215	238	21	99	99	NUM
gujaf-215	238	22	%	%	NOUN
gujaf-215	238	23	significance	significance	NOUN
gujaf-215	238	24	level	level	NOUN
gujaf-215	238	25	implying	imply	VERB
gujaf-215	238	26	a	a	DET
gujaf-215	238	27	direct	direct	ADJ
gujaf-215	238	28	association	association	NOUN
gujaf-215	238	29	between	between	ADP
gujaf-215	238	30	audit	audit	NOUN
gujaf-215	238	31	committee	committee	NOUN
gujaf-215	238	32	governance	governance	NOUN
gujaf-215	238	33	score	score	NOUN
gujaf-215	238	34	and	and	CCONJ
gujaf-215	238	35	real	real	ADJ
gujaf-215	238	36	earnings	earning	NOUN
gujaf-215	238	37	management	management	NOUN
gujaf-215	238	38	of	of	ADP
gujaf-215	238	39	quoted	quote	VERB
gujaf-215	238	40	non	non	ADJ
gujaf-215	238	41	-	-	ADJ
gujaf-215	238	42	financial	financial	ADJ
gujaf-215	238	43	companies	company	NOUN
gujaf-215	238	44	.	.	PUNCT
gujaf-215	239	1	gusau	gusau	PROPN
gujaf-215	239	2	journal	journal	PROPN
gujaf-215	239	3	of	of	ADP
gujaf-215	239	4	accounting	accounting	NOUN
gujaf-215	239	5	and	and	CCONJ
gujaf-215	239	6	finance	finance	NOUN
gujaf-215	239	7	,	,	PUNCT
gujaf-215	239	8	vol	vol	NOUN
gujaf-215	239	9	.	.	PROPN
gujaf-215	239	10	4	4	NUM
gujaf-215	239	11	,	,	PUNCT
gujaf-215	239	12	issue	issue	NOUN
gujaf-215	239	13	1	1	NUM
gujaf-215	239	14	,	,	PUNCT
gujaf-215	239	15	april	april	PROPN
gujaf-215	239	16	,	,	PUNCT
gujaf-215	239	17	2023	2023	NUM
gujaf-215	239	18	231	231	NUM
gujaf-215	239	19	table	table	NOUN
gujaf-215	239	20	5	5	NUM
gujaf-215	239	21	:	:	PUNCT
gujaf-215	239	22	summary	summary	NOUN
gujaf-215	239	23	of	of	ADP
gujaf-215	239	24	regression	regression	NOUN
gujaf-215	239	25	results	result	VERB
gujaf-215	239	26	un	un	ADJ
gujaf-215	239	27	-	-	ADJ
gujaf-215	239	28	moderated	moderated	ADJ
gujaf-215	239	29	moderated	moderated	ADJ
gujaf-215	239	30	variable	variable	ADJ
gujaf-215	239	31	coefficient	coefficient	NOUN
gujaf-215	239	32	s	s	PART
gujaf-215	239	33	tvalue	tvalue	NOUN
gujaf-215	239	34	pvalue	pvalue	NOUN
gujaf-215	239	35	coefficient	coefficient	NOUN
gujaf-215	239	36	s	s	PART
gujaf-215	239	37	tvalue	tvalue	NOUN
gujaf-215	239	38	pvalue	pvalue	NOUN
gujaf-215	239	39	audind	audind	VERB
gujaf-215	239	40	0.015	0.015	NUM
gujaf-215	239	41	0.92	0.92	NUM
gujaf-215	239	42	0.356	0.356	NUM
gujaf-215	239	43	audfee	audfee	NOUN
gujaf-215	239	44	0.378	0.378	NUM
gujaf-215	239	45	5.47	5.47	NUM
gujaf-215	239	46	0.000	0.000	NUM
gujaf-215	239	47	audten	audten	ADJ
gujaf-215	239	48	-0.255	-0.255	PUNCT
gujaf-215	239	49	-2.86	-2.86	NOUN
gujaf-215	239	50	0.004	0.004	NUM
gujaf-215	239	51	audsiz	audsiz	ADP
gujaf-215	239	52	0.270	0.270	NUM
gujaf-215	239	53	2.69	2.69	NUM
gujaf-215	239	54	0.007	0.007	NUM
gujaf-215	239	55	aucgov	aucgov	NOUN
gujaf-215	239	56	-0.045	-0.045	PUNCT
gujaf-215	239	57	-0.88	-0.88	NUM
gujaf-215	239	58	0.382	0.382	NUM
gujaf-215	239	59	constant	constant	ADJ
gujaf-215	239	60	-1.071	-1.071	NOUN
gujaf-215	239	61	-4.69	-4.69	NOUN
gujaf-215	239	62	0.000	0.000	NUM
gujaf-215	239	63	audindacgov	audindacgov	ADJ
gujaf-215	239	64	-0.012	-0.012	INTJ
gujaf-215	239	65	-0.35	-0.35	NOUN
gujaf-215	239	66	0.726	0.726	NUM
gujaf-215	239	67	audfeeacgov	audfeeacgov	ADJ
gujaf-215	239	68	0.159	0.159	NUM
gujaf-215	239	69	9.87	9.87	NUM
gujaf-215	239	70	0.000	0.000	NUM
gujaf-215	239	71	audtenacgov	audtenacgov	ADJ
gujaf-215	239	72	0.120	0.120	NUM
gujaf-215	239	73	3.28	3.28	NUM
gujaf-215	239	74	0.001	0.001	NUM
gujaf-215	239	75	audsizacgov	audsizacgov	NOUN
gujaf-215	239	76	-0.153	-0.153	NOUN
gujaf-215	239	77	-4.52	-4.52	NOUN
gujaf-215	239	78	0.000	0.000	NUM
gujaf-215	239	79	r	r	NOUN
gujaf-215	239	80	-	-	PUNCT
gujaf-215	239	81	square	square	ADJ
gujaf-215	239	82	0.290	0.290	NUM
gujaf-215	239	83	0.412	0.412	NUM
gujaf-215	239	84	chi2	chi2	NOUN
gujaf-215	239	85	178.5	178.5	NUM
gujaf-215	239	86	396.8	396.8	NUM
gujaf-215	239	87	f	f	X
gujaf-215	239	88	-	-	PUNCT
gujaf-215	239	89	sig	sig	NOUN
gujaf-215	239	90	0.000	0.000	NUM
gujaf-215	239	91	0.000	0.000	NUM
gujaf-215	239	92	source	source	NOUN
gujaf-215	239	93	:	:	PUNCT
gujaf-215	239	94	stata	stata	VERB
gujaf-215	239	95	11	11	NUM
gujaf-215	239	96	output	output	NOUN
gujaf-215	239	97	,	,	PUNCT
gujaf-215	239	98	2023	2023	NUM
gujaf-215	239	99	from	from	ADP
gujaf-215	239	100	the	the	DET
gujaf-215	239	101	cumulative	cumulative	ADJ
gujaf-215	239	102	result	result	NOUN
gujaf-215	239	103	for	for	ADP
gujaf-215	239	104	the	the	DET
gujaf-215	239	105	moderated	moderated	ADJ
gujaf-215	239	106	model	model	NOUN
gujaf-215	239	107	,	,	PUNCT
gujaf-215	239	108	r2	r2	PROPN
gujaf-215	239	109	showed	show	VERB
gujaf-215	239	110	a	a	DET
gujaf-215	239	111	value	value	NOUN
gujaf-215	239	112	of	of	ADP
gujaf-215	239	113	0.412	0.412	NUM
gujaf-215	239	114	which	which	PRON
gujaf-215	239	115	implies	imply	VERB
gujaf-215	239	116	that	that	SCONJ
gujaf-215	239	117	the	the	DET
gujaf-215	239	118	real	real	ADJ
gujaf-215	239	119	earnings	earning	NOUN
gujaf-215	239	120	management	management	NOUN
gujaf-215	239	121	of	of	ADP
gujaf-215	239	122	quoted	quote	VERB
gujaf-215	239	123	non	non	ADJ
gujaf-215	239	124	-	-	ADJ
gujaf-215	239	125	financial	financial	ADJ
gujaf-215	239	126	companies	company	NOUN
gujaf-215	239	127	can	can	AUX
gujaf-215	239	128	be	be	AUX
gujaf-215	239	129	explained	explain	VERB
gujaf-215	239	130	by	by	ADP
gujaf-215	239	131	audit	audit	NOUN
gujaf-215	239	132	independence	independence	NOUN
gujaf-215	239	133	,	,	PUNCT
gujaf-215	239	134	audit	audit	NOUN
gujaf-215	239	135	fee	fee	NOUN
gujaf-215	239	136	,	,	PUNCT
gujaf-215	239	137	audit	audit	NOUN
gujaf-215	239	138	tenure	tenure	NOUN
gujaf-215	239	139	,	,	PUNCT
gujaf-215	239	140	audit	audit	NOUN
gujaf-215	239	141	size	size	NOUN
gujaf-215	239	142	and	and	CCONJ
gujaf-215	239	143	all	all	DET
gujaf-215	239	144	the	the	DET
gujaf-215	239	145	moderated	moderated	ADJ
gujaf-215	239	146	independent	independent	ADJ
gujaf-215	239	147	variables	variable	NOUN
gujaf-215	239	148	of	of	ADP
gujaf-215	239	149	the	the	DET
gujaf-215	239	150	study	study	NOUN
gujaf-215	239	151	to	to	ADP
gujaf-215	239	152	the	the	DET
gujaf-215	239	153	tune	tune	NOUN
gujaf-215	239	154	of	of	ADP
gujaf-215	239	155	about	about	ADV
gujaf-215	239	156	41	41	NUM
gujaf-215	239	157	%	%	NOUN
gujaf-215	239	158	.	.	PUNCT
gujaf-215	240	1	the	the	DET
gujaf-215	240	2	value	value	NOUN
gujaf-215	240	3	of	of	ADP
gujaf-215	240	4	fstatistics	fstatistic	NOUN
gujaf-215	240	5	showed	show	VERB
gujaf-215	240	6	396.81	396.81	NUM
gujaf-215	240	7	which	which	PRON
gujaf-215	240	8	is	be	AUX
gujaf-215	240	9	significant	significant	ADJ
gujaf-215	240	10	at	at	ADP
gujaf-215	240	11	1	1	NUM
gujaf-215	240	12	%	%	NOUN
gujaf-215	240	13	indicates	indicate	VERB
gujaf-215	240	14	that	that	SCONJ
gujaf-215	240	15	audit	audit	NOUN
gujaf-215	240	16	quality	quality	NOUN
gujaf-215	240	17	and	and	CCONJ
gujaf-215	240	18	real	real	ADJ
gujaf-215	240	19	earnings	earning	NOUN
gujaf-215	240	20	management	management	NOUN
gujaf-215	240	21	model	model	NOUN
gujaf-215	240	22	with	with	ADP
gujaf-215	240	23	moderation	moderation	NOUN
gujaf-215	240	24	is	be	AUX
gujaf-215	240	25	fit	fit	ADJ
gujaf-215	240	26	.	.	PUNCT
gujaf-215	241	1	it	it	PRON
gujaf-215	241	2	connotes	connote	VERB
gujaf-215	241	3	that	that	SCONJ
gujaf-215	241	4	for	for	ADP
gujaf-215	241	5	every	every	DET
gujaf-215	241	6	change	change	NOUN
gujaf-215	241	7	in	in	ADP
gujaf-215	241	8	quality	quality	NOUN
gujaf-215	241	9	audit	audit	NOUN
gujaf-215	241	10	and	and	CCONJ
gujaf-215	241	11	audit	audit	NOUN
gujaf-215	241	12	committee	committee	NOUN
gujaf-215	241	13	,	,	PUNCT
gujaf-215	241	14	real	real	ADJ
gujaf-215	241	15	earnings	earning	NOUN
gujaf-215	241	16	management	management	NOUN
gujaf-215	241	17	of	of	ADP
gujaf-215	241	18	quoted	quote	VERB
gujaf-215	241	19	non	non	ADJ
gujaf-215	241	20	-	-	ADJ
gujaf-215	241	21	financial	financial	ADJ
gujaf-215	241	22	companies	company	NOUN
gujaf-215	241	23	in	in	ADP
gujaf-215	241	24	nigeria	nigeria	PROPN
gujaf-215	241	25	will	will	AUX
gujaf-215	241	26	be	be	AUX
gujaf-215	241	27	affected	affect	VERB
gujaf-215	241	28	.	.	PUNCT
gujaf-215	242	1	audit	audit	NOUN
gujaf-215	242	2	independence	independence	NOUN
gujaf-215	242	3	moderated	moderate	VERB
gujaf-215	242	4	with	with	ADP
gujaf-215	242	5	audit	audit	NOUN
gujaf-215	242	6	committee	committee	NOUN
gujaf-215	242	7	governance	governance	NOUN
gujaf-215	242	8	score	score	NOUN
gujaf-215	242	9	and	and	CCONJ
gujaf-215	242	10	real	real	ADJ
gujaf-215	242	11	earnings	earning	NOUN
gujaf-215	242	12	management	management	NOUN
gujaf-215	242	13	.	.	PUNCT
gujaf-215	243	1	as	as	SCONJ
gujaf-215	243	2	shown	show	VERB
gujaf-215	243	3	on	on	ADP
gujaf-215	243	4	table	table	NOUN
gujaf-215	243	5	5	5	NUM
gujaf-215	243	6	moderated	moderated	ADJ
gujaf-215	243	7	audit	audit	NOUN
gujaf-215	243	8	independence	independence	NOUN
gujaf-215	243	9	has	have	VERB
gujaf-215	243	10	a	a	DET
gujaf-215	243	11	co	co	ADJ
gujaf-215	243	12	-	-	ADJ
gujaf-215	243	13	efficient	efficient	ADJ
gujaf-215	243	14	value	value	NOUN
gujaf-215	243	15	of	of	ADP
gujaf-215	243	16	0.012	0.012	NUM
gujaf-215	243	17	and	and	CCONJ
gujaf-215	243	18	a	a	DET
gujaf-215	243	19	t	t	NOUN
gujaf-215	243	20	-	-	PUNCT
gujaf-215	243	21	value	value	NOUN
gujaf-215	243	22	of	of	ADP
gujaf-215	243	23	-0.35	-0.35	NOUN
gujaf-215	243	24	with	with	ADP
gujaf-215	243	25	a	a	DET
gujaf-215	243	26	p	p	NOUN
gujaf-215	243	27	-	-	PUNCT
gujaf-215	243	28	value	value	NOUN
gujaf-215	243	29	of	of	ADP
gujaf-215	243	30	0.726	0.726	NUM
gujaf-215	243	31	which	which	PRON
gujaf-215	243	32	is	be	AUX
gujaf-215	243	33	not	not	PART
gujaf-215	243	34	significant	significant	ADJ
gujaf-215	243	35	at	at	ADP
gujaf-215	243	36	1	1	NUM
gujaf-215	243	37	%	%	NOUN
gujaf-215	243	38	,	,	PUNCT
gujaf-215	243	39	5	5	NUM
gujaf-215	243	40	%	%	NOUN
gujaf-215	243	41	and	and	CCONJ
gujaf-215	243	42	10	10	NUM
gujaf-215	243	43	%	%	NOUN
gujaf-215	243	44	significance	significance	NOUN
gujaf-215	243	45	level	level	NOUN
gujaf-215	243	46	.	.	PUNCT
gujaf-215	244	1	this	this	DET
gujaf-215	244	2	signifies	signify	VERB
gujaf-215	244	3	that	that	PRON
gujaf-215	244	4	moderated	moderated	ADJ
gujaf-215	244	5	audit	audit	NOUN
gujaf-215	244	6	independence	independence	NOUN
gujaf-215	244	7	is	be	AUX
gujaf-215	244	8	negatively	negatively	ADV
gujaf-215	244	9	and	and	CCONJ
gujaf-215	244	10	not	not	PART
gujaf-215	244	11	significantly	significantly	ADV
gujaf-215	244	12	affecting	affect	VERB
gujaf-215	244	13	real	real	ADJ
gujaf-215	244	14	earnings	earning	NOUN
gujaf-215	244	15	management	management	NOUN
gujaf-215	244	16	of	of	ADP
gujaf-215	244	17	quoted	quote	VERB
gujaf-215	244	18	gusau	gusau	ADJ
gujaf-215	244	19	journal	journal	NOUN
gujaf-215	244	20	of	of	ADP
gujaf-215	244	21	accounting	accounting	NOUN
gujaf-215	244	22	and	and	CCONJ
gujaf-215	244	23	finance	finance	NOUN
gujaf-215	244	24	,	,	PUNCT
gujaf-215	244	25	vol	vol	NOUN
gujaf-215	244	26	.	.	PROPN
gujaf-215	244	27	4	4	NUM
gujaf-215	244	28	,	,	PUNCT
gujaf-215	244	29	issue	issue	NOUN
gujaf-215	244	30	1	1	NUM
gujaf-215	244	31	,	,	PUNCT
gujaf-215	244	32	april	april	PROPN
gujaf-215	244	33	,	,	PUNCT
gujaf-215	244	34	2023	2023	NUM
gujaf-215	244	35	232	232	NUM
gujaf-215	244	36	non	non	ADJ
gujaf-215	244	37	-	-	ADJ
gujaf-215	244	38	financial	financial	ADJ
gujaf-215	244	39	firms	firm	NOUN
gujaf-215	244	40	of	of	ADP
gujaf-215	244	41	nigeria	nigeria	PROPN
gujaf-215	244	42	.	.	PUNCT
gujaf-215	245	1	this	this	PRON
gujaf-215	245	2	implies	imply	VERB
gujaf-215	245	3	that	that	SCONJ
gujaf-215	245	4	for	for	ADP
gujaf-215	245	5	every	every	DET
gujaf-215	245	6	percentage	percentage	NOUN
gujaf-215	245	7	increment	increment	NOUN
gujaf-215	245	8	in	in	ADP
gujaf-215	245	9	the	the	DET
gujaf-215	245	10	value	value	NOUN
gujaf-215	245	11	of	of	ADP
gujaf-215	245	12	moderated	moderated	ADJ
gujaf-215	245	13	audit	audit	NOUN
gujaf-215	245	14	independence	independence	NOUN
gujaf-215	245	15	,	,	PUNCT
gujaf-215	245	16	real	real	ADJ
gujaf-215	245	17	earnings	earning	NOUN
gujaf-215	245	18	management	management	NOUN
gujaf-215	245	19	of	of	ADP
gujaf-215	245	20	quoted	quote	VERB
gujaf-215	245	21	non	non	ADJ
gujaf-215	245	22	-	-	ADJ
gujaf-215	245	23	financial	financial	ADJ
gujaf-215	245	24	companies	company	NOUN
gujaf-215	245	25	in	in	ADP
gujaf-215	245	26	nigeria	nigeria	PROPN
gujaf-215	245	27	will	will	AUX
gujaf-215	245	28	decrease	decrease	VERB
gujaf-215	245	29	insignificantly	insignificantly	ADV
gujaf-215	245	30	by	by	ADP
gujaf-215	245	31	1	1	NUM
gujaf-215	245	32	%	%	NOUN
gujaf-215	245	33	.	.	PUNCT
gujaf-215	246	1	audit	audit	NOUN
gujaf-215	246	2	fee	fee	NOUN
gujaf-215	246	3	moderated	moderate	VERB
gujaf-215	246	4	with	with	ADP
gujaf-215	246	5	audit	audit	NOUN
gujaf-215	246	6	committee	committee	NOUN
gujaf-215	246	7	governance	governance	NOUN
gujaf-215	246	8	score	score	NOUN
gujaf-215	246	9	and	and	CCONJ
gujaf-215	246	10	real	real	ADJ
gujaf-215	246	11	earnings	earning	NOUN
gujaf-215	246	12	management	management	NOUN
gujaf-215	246	13	.	.	PUNCT
gujaf-215	247	1	from	from	ADP
gujaf-215	247	2	audit	audit	NOUN
gujaf-215	247	3	fee	fee	NOUN
gujaf-215	247	4	moderated	moderate	VERB
gujaf-215	247	5	with	with	ADP
gujaf-215	247	6	audit	audit	NOUN
gujaf-215	247	7	committee	committee	NOUN
gujaf-215	247	8	governance	governance	NOUN
gujaf-215	247	9	score	score	NOUN
gujaf-215	247	10	and	and	CCONJ
gujaf-215	247	11	real	real	ADJ
gujaf-215	247	12	earnings	earning	NOUN
gujaf-215	247	13	management	management	NOUN
gujaf-215	247	14	it	it	PRON
gujaf-215	247	15	recorded	record	VERB
gujaf-215	247	16	a	a	DET
gujaf-215	247	17	co	co	ADJ
gujaf-215	247	18	-	-	ADJ
gujaf-215	247	19	efficient	efficient	ADJ
gujaf-215	247	20	value	value	NOUN
gujaf-215	247	21	of	of	ADP
gujaf-215	247	22	0.159	0.159	NUM
gujaf-215	247	23	and	and	CCONJ
gujaf-215	247	24	a	a	DET
gujaf-215	247	25	t	t	NOUN
gujaf-215	247	26	-	-	PUNCT
gujaf-215	247	27	value	value	NOUN
gujaf-215	247	28	of	of	ADP
gujaf-215	247	29	9.87	9.87	NUM
gujaf-215	247	30	with	with	ADP
gujaf-215	247	31	a	a	DET
gujaf-215	247	32	p	p	NOUN
gujaf-215	247	33	-	-	PUNCT
gujaf-215	247	34	value	value	NOUN
gujaf-215	247	35	of	of	ADP
gujaf-215	247	36	0.000	0.000	NUM
gujaf-215	247	37	which	which	PRON
gujaf-215	247	38	is	be	AUX
gujaf-215	247	39	significant	significant	ADJ
gujaf-215	247	40	at	at	ADP
gujaf-215	247	41	99	99	NUM
gujaf-215	247	42	%	%	NOUN
gujaf-215	247	43	confidence	confidence	NOUN
gujaf-215	247	44	level	level	NOUN
gujaf-215	247	45	.	.	PUNCT
gujaf-215	248	1	this	this	PRON
gujaf-215	248	2	signifies	signify	VERB
gujaf-215	248	3	that	that	PRON
gujaf-215	248	4	audit	audit	NOUN
gujaf-215	248	5	fee	fee	NOUN
gujaf-215	248	6	moderated	moderate	VERB
gujaf-215	248	7	with	with	ADP
gujaf-215	248	8	audit	audit	NOUN
gujaf-215	248	9	committee	committee	NOUN
gujaf-215	248	10	governance	governance	NOUN
gujaf-215	248	11	score	score	NOUN
gujaf-215	248	12	is	be	AUX
gujaf-215	248	13	positively	positively	ADV
gujaf-215	248	14	and	and	CCONJ
gujaf-215	248	15	significantly	significantly	ADV
gujaf-215	248	16	effecting	effect	VERB
gujaf-215	248	17	on	on	ADP
gujaf-215	248	18	real	real	ADJ
gujaf-215	248	19	earnings	earning	NOUN
gujaf-215	248	20	management	management	NOUN
gujaf-215	248	21	of	of	ADP
gujaf-215	248	22	quoted	quote	VERB
gujaf-215	248	23	non	non	ADJ
gujaf-215	248	24	-	-	ADJ
gujaf-215	248	25	financial	financial	ADJ
gujaf-215	248	26	companies	company	NOUN
gujaf-215	248	27	in	in	ADP
gujaf-215	248	28	nigeria	nigeria	PROPN
gujaf-215	248	29	.	.	PUNCT
gujaf-215	249	1	this	this	PRON
gujaf-215	249	2	implies	imply	VERB
gujaf-215	249	3	that	that	SCONJ
gujaf-215	249	4	for	for	SCONJ
gujaf-215	249	5	every	every	DET
gujaf-215	249	6	unit	unit	NOUN
gujaf-215	249	7	increase	increase	NOUN
gujaf-215	249	8	in	in	ADP
gujaf-215	249	9	audit	audit	NOUN
gujaf-215	249	10	fee	fee	NOUN
gujaf-215	249	11	moderated	moderate	VERB
gujaf-215	249	12	with	with	ADP
gujaf-215	249	13	audit	audit	NOUN
gujaf-215	249	14	committee	committee	NOUN
gujaf-215	249	15	governance	governance	NOUN
gujaf-215	249	16	score	score	NOUN
gujaf-215	249	17	,	,	PUNCT
gujaf-215	249	18	real	real	ADJ
gujaf-215	249	19	earnings	earning	NOUN
gujaf-215	249	20	management	management	NOUN
gujaf-215	249	21	of	of	ADP
gujaf-215	249	22	quoted	quote	VERB
gujaf-215	249	23	non	non	ADJ
gujaf-215	249	24	-	-	ADJ
gujaf-215	249	25	financial	financial	ADJ
gujaf-215	249	26	companies	company	NOUN
gujaf-215	249	27	will	will	AUX
gujaf-215	249	28	increase	increase	VERB
gujaf-215	249	29	significantly	significantly	ADV
gujaf-215	249	30	by	by	ADP
gujaf-215	249	31	16	16	NUM
gujaf-215	249	32	%	%	NOUN
gujaf-215	249	33	.	.	PUNCT
gujaf-215	250	1	the	the	DET
gujaf-215	250	2	result	result	NOUN
gujaf-215	250	3	is	be	AUX
gujaf-215	250	4	contrary	contrary	ADJ
gujaf-215	250	5	to	to	ADP
gujaf-215	250	6	resource	resource	NOUN
gujaf-215	250	7	dependency	dependency	NOUN
gujaf-215	250	8	theory	theory	NOUN
gujaf-215	250	9	because	because	SCONJ
gujaf-215	250	10	the	the	DET
gujaf-215	250	11	theory	theory	NOUN
gujaf-215	250	12	assumes	assume	VERB
gujaf-215	250	13	that	that	SCONJ
gujaf-215	250	14	the	the	DET
gujaf-215	250	15	external	external	ADJ
gujaf-215	250	16	audit	audit	NOUN
gujaf-215	250	17	(	(	PUNCT
gujaf-215	250	18	external	external	ADJ
gujaf-215	250	19	resource	resource	NOUN
gujaf-215	250	20	)	)	PUNCT
gujaf-215	250	21	stands	stand	VERB
gujaf-215	250	22	as	as	ADP
gujaf-215	250	23	strong	strong	ADJ
gujaf-215	250	24	mechanism	mechanism	NOUN
gujaf-215	250	25	to	to	PART
gujaf-215	250	26	control	control	VERB
gujaf-215	250	27	or	or	CCONJ
gujaf-215	250	28	eliminate	eliminate	VERB
gujaf-215	250	29	earnings	earning	NOUN
gujaf-215	250	30	management	management	NOUN
gujaf-215	250	31	because	because	SCONJ
gujaf-215	250	32	necessary	necessary	ADJ
gujaf-215	250	33	measures	measure	NOUN
gujaf-215	250	34	are	be	AUX
gujaf-215	250	35	put	put	VERB
gujaf-215	250	36	in	in	ADP
gujaf-215	250	37	place	place	NOUN
gujaf-215	250	38	to	to	PART
gujaf-215	250	39	ensure	ensure	VERB
gujaf-215	250	40	the	the	DET
gujaf-215	250	41	fee	fee	NOUN
gujaf-215	250	42	paid	pay	VERB
gujaf-215	250	43	to	to	ADP
gujaf-215	250	44	the	the	DET
gujaf-215	250	45	auditor	auditor	NOUN
gujaf-215	250	46	does	do	AUX
gujaf-215	250	47	not	not	PART
gujaf-215	250	48	lead	lead	VERB
gujaf-215	250	49	the	the	DET
gujaf-215	250	50	auditor	auditor	NOUN
gujaf-215	250	51	be	be	AUX
gujaf-215	250	52	partial	partial	ADJ
gujaf-215	250	53	in	in	ADP
gujaf-215	250	54	expressing	express	VERB
gujaf-215	250	55	the	the	DET
gujaf-215	250	56	audit	audit	NOUN
gujaf-215	250	57	opinion	opinion	NOUN
gujaf-215	250	58	on	on	ADP
gujaf-215	250	59	the	the	DET
gujaf-215	250	60	financial	financial	ADJ
gujaf-215	250	61	statement	statement	NOUN
gujaf-215	250	62	.	.	PUNCT
gujaf-215	251	1	audit	audit	NOUN
gujaf-215	251	2	tenure	tenure	NOUN
gujaf-215	251	3	moderated	moderate	VERB
gujaf-215	251	4	with	with	ADP
gujaf-215	251	5	audit	audit	NOUN
gujaf-215	251	6	committee	committee	NOUN
gujaf-215	251	7	governance	governance	NOUN
gujaf-215	251	8	score	score	NOUN
gujaf-215	251	9	and	and	CCONJ
gujaf-215	251	10	real	real	ADJ
gujaf-215	251	11	earnings	earning	NOUN
gujaf-215	251	12	management	management	NOUN
gujaf-215	251	13	.	.	PUNCT
gujaf-215	252	1	audit	audit	NOUN
gujaf-215	252	2	tenure	tenure	NOUN
gujaf-215	252	3	moderated	moderate	VERB
gujaf-215	252	4	with	with	ADP
gujaf-215	252	5	audit	audit	NOUN
gujaf-215	252	6	committee	committee	NOUN
gujaf-215	252	7	governance	governance	NOUN
gujaf-215	252	8	score	score	NOUN
gujaf-215	252	9	from	from	ADP
gujaf-215	252	10	the	the	DET
gujaf-215	252	11	regression	regression	NOUN
gujaf-215	252	12	result	result	NOUN
gujaf-215	252	13	showed	show	VERB
gujaf-215	252	14	a	a	DET
gujaf-215	252	15	co	co	ADJ
gujaf-215	252	16	-	-	ADJ
gujaf-215	252	17	efficient	efficient	ADJ
gujaf-215	252	18	value	value	NOUN
gujaf-215	252	19	of	of	ADP
gujaf-215	252	20	0.120	0.120	NUM
gujaf-215	252	21	with	with	ADP
gujaf-215	252	22	a	a	DET
gujaf-215	252	23	t	t	NOUN
gujaf-215	252	24	-	-	PUNCT
gujaf-215	252	25	value	value	NOUN
gujaf-215	252	26	of	of	ADP
gujaf-215	252	27	3.28	3.28	NUM
gujaf-215	252	28	which	which	PRON
gujaf-215	252	29	is	be	AUX
gujaf-215	252	30	significant	significant	ADJ
gujaf-215	252	31	at	at	ADP
gujaf-215	252	32	0.001	0.001	NUM
gujaf-215	252	33	(	(	PUNCT
gujaf-215	252	34	99	99	NUM
gujaf-215	252	35	%	%	NOUN
gujaf-215	252	36	)	)	PUNCT
gujaf-215	252	37	level	level	NOUN
gujaf-215	252	38	of	of	ADP
gujaf-215	252	39	confidence	confidence	NOUN
gujaf-215	252	40	.	.	PUNCT
gujaf-215	253	1	this	this	PRON
gujaf-215	253	2	signifies	signify	VERB
gujaf-215	253	3	that	that	PRON
gujaf-215	253	4	audit	audit	NOUN
gujaf-215	253	5	tenure	tenure	NOUN
gujaf-215	253	6	moderated	moderate	VERB
gujaf-215	253	7	with	with	ADP
gujaf-215	253	8	audit	audit	NOUN
gujaf-215	253	9	committee	committee	NOUN
gujaf-215	253	10	governance	governance	NOUN
gujaf-215	253	11	score	score	NOUN
gujaf-215	253	12	is	be	AUX
gujaf-215	253	13	positively	positively	ADV
gujaf-215	253	14	and	and	CCONJ
gujaf-215	253	15	significantly	significantly	ADV
gujaf-215	253	16	impacting	impact	VERB
gujaf-215	253	17	on	on	ADP
gujaf-215	253	18	real	real	ADJ
gujaf-215	253	19	earnings	earning	NOUN
gujaf-215	253	20	management	management	NOUN
gujaf-215	253	21	of	of	ADP
gujaf-215	253	22	quoted	quote	VERB
gujaf-215	253	23	non	non	ADJ
gujaf-215	253	24	-	-	ADJ
gujaf-215	253	25	financial	financial	ADJ
gujaf-215	253	26	companies	company	NOUN
gujaf-215	253	27	of	of	ADP
gujaf-215	253	28	nigeria	nigeria	PROPN
gujaf-215	253	29	.	.	PUNCT
gujaf-215	254	1	this	this	PRON
gujaf-215	254	2	implies	imply	VERB
gujaf-215	254	3	that	that	SCONJ
gujaf-215	254	4	when	when	SCONJ
gujaf-215	254	5	the	the	DET
gujaf-215	254	6	value	value	NOUN
gujaf-215	254	7	of	of	ADP
gujaf-215	254	8	audit	audit	NOUN
gujaf-215	254	9	tenure	tenure	NOUN
gujaf-215	254	10	moderated	moderate	VERB
gujaf-215	254	11	with	with	ADP
gujaf-215	254	12	audit	audit	NOUN
gujaf-215	254	13	committee	committee	NOUN
gujaf-215	254	14	governance	governance	NOUN
gujaf-215	254	15	score	score	NOUN
gujaf-215	254	16	increase	increase	NOUN
gujaf-215	254	17	,	,	PUNCT
gujaf-215	254	18	real	real	ADJ
gujaf-215	254	19	earnings	earning	NOUN
gujaf-215	254	20	management	management	NOUN
gujaf-215	254	21	of	of	ADP
gujaf-215	254	22	quoted	quote	VERB
gujaf-215	254	23	nonfinancial	nonfinancial	ADJ
gujaf-215	254	24	companies	company	NOUN
gujaf-215	254	25	will	will	AUX
gujaf-215	254	26	increase	increase	VERB
gujaf-215	254	27	by	by	ADP
gujaf-215	254	28	12	12	NUM
gujaf-215	254	29	%	%	NOUN
gujaf-215	254	30	from	from	ADP
gujaf-215	254	31	the	the	DET
gujaf-215	254	32	regression	regression	NOUN
gujaf-215	254	33	result	result	NOUN
gujaf-215	254	34	.	.	PUNCT
gujaf-215	255	1	the	the	DET
gujaf-215	255	2	result	result	NOUN
gujaf-215	255	3	is	be	AUX
gujaf-215	255	4	contrary	contrary	ADJ
gujaf-215	255	5	to	to	ADP
gujaf-215	255	6	the	the	DET
gujaf-215	255	7	agency	agency	NOUN
gujaf-215	255	8	theory	theory	NOUN
gujaf-215	255	9	for	for	ADP
gujaf-215	255	10	the	the	DET
gujaf-215	255	11	fact	fact	NOUN
gujaf-215	255	12	that	that	SCONJ
gujaf-215	255	13	the	the	DET
gujaf-215	255	14	committee	committee	NOUN
gujaf-215	255	15	serves	serve	VERB
gujaf-215	255	16	as	as	ADP
gujaf-215	255	17	agents	agent	NOUN
gujaf-215	255	18	who	who	PRON
gujaf-215	255	19	are	be	AUX
gujaf-215	255	20	supposed	suppose	VERB
gujaf-215	255	21	to	to	PART
gujaf-215	255	22	protect	protect	VERB
gujaf-215	255	23	the	the	DET
gujaf-215	255	24	shareholders	shareholder	NOUN
gujaf-215	255	25	interest	interest	NOUN
gujaf-215	255	26	and	and	CCONJ
gujaf-215	255	27	reduce	reduce	VERB
gujaf-215	255	28	real	real	ADJ
gujaf-215	255	29	earnings	earning	NOUN
gujaf-215	255	30	management	management	NOUN
gujaf-215	255	31	.	.	PUNCT
gujaf-215	256	1	audit	audit	NOUN
gujaf-215	256	2	size	size	NOUN
gujaf-215	256	3	moderated	moderate	VERB
gujaf-215	256	4	with	with	ADP
gujaf-215	256	5	audit	audit	NOUN
gujaf-215	256	6	committee	committee	NOUN
gujaf-215	256	7	governance	governance	NOUN
gujaf-215	256	8	score	score	NOUN
gujaf-215	256	9	and	and	CCONJ
gujaf-215	256	10	real	real	ADJ
gujaf-215	256	11	earnings	earning	NOUN
gujaf-215	256	12	management	management	NOUN
gujaf-215	256	13	.	.	PUNCT
gujaf-215	257	1	finally	finally	ADV
gujaf-215	257	2	,	,	PUNCT
gujaf-215	257	3	for	for	ADP
gujaf-215	257	4	audit	audit	NOUN
gujaf-215	257	5	size	size	NOUN
gujaf-215	257	6	moderated	moderate	VERB
gujaf-215	257	7	with	with	ADP
gujaf-215	257	8	audit	audit	NOUN
gujaf-215	257	9	committee	committee	NOUN
gujaf-215	257	10	governance	governance	NOUN
gujaf-215	257	11	score	score	NOUN
gujaf-215	257	12	which	which	PRON
gujaf-215	257	13	depicted	depict	VERB
gujaf-215	257	14	a	a	DET
gujaf-215	257	15	co	co	ADJ
gujaf-215	257	16	-	-	ADJ
gujaf-215	257	17	efficient	efficient	ADJ
gujaf-215	257	18	value	value	NOUN
gujaf-215	257	19	of	of	ADP
gujaf-215	257	20	-0.153	-0.153	NOUN
gujaf-215	257	21	and	and	CCONJ
gujaf-215	257	22	a	a	DET
gujaf-215	257	23	t	t	NOUN
gujaf-215	257	24	-	-	PUNCT
gujaf-215	257	25	value	value	NOUN
gujaf-215	257	26	of	of	ADP
gujaf-215	257	27	-4.52	-4.52	NOUN
gujaf-215	257	28	,	,	PUNCT
gujaf-215	257	29	which	which	PRON
gujaf-215	257	30	is	be	AUX
gujaf-215	257	31	significant	significant	ADJ
gujaf-215	257	32	at	at	ADP
gujaf-215	257	33	0.000	0.000	NUM
gujaf-215	257	34	(	(	PUNCT
gujaf-215	257	35	99	99	NUM
gujaf-215	257	36	%	%	NOUN
gujaf-215	257	37	)	)	PUNCT
gujaf-215	257	38	level	level	NOUN
gujaf-215	257	39	of	of	ADP
gujaf-215	257	40	confidence	confidence	NOUN
gujaf-215	257	41	.	.	PUNCT
gujaf-215	258	1	this	this	PRON
gujaf-215	258	2	signifies	signify	VERB
gujaf-215	258	3	that	that	DET
gujaf-215	258	4	audit	audit	NOUN
gujaf-215	258	5	size	size	NOUN
gujaf-215	258	6	moderated	moderate	VERB
gujaf-215	258	7	with	with	ADP
gujaf-215	258	8	audit	audit	NOUN
gujaf-215	258	9	committee	committee	NOUN
gujaf-215	258	10	governance	governance	NOUN
gujaf-215	258	11	score	score	NOUN
gujaf-215	258	12	is	be	AUX
gujaf-215	258	13	negatively	negatively	ADV
gujaf-215	258	14	and	and	CCONJ
gujaf-215	258	15	significantly	significantly	ADV
gujaf-215	258	16	affecting	affect	VERB
gujaf-215	258	17	on	on	ADP
gujaf-215	258	18	real	real	ADJ
gujaf-215	258	19	gusau	gusau	ADJ
gujaf-215	258	20	journal	journal	NOUN
gujaf-215	258	21	of	of	ADP
gujaf-215	258	22	accounting	accounting	NOUN
gujaf-215	258	23	and	and	CCONJ
gujaf-215	258	24	finance	finance	NOUN
gujaf-215	258	25	,	,	PUNCT
gujaf-215	258	26	vol	vol	NOUN
gujaf-215	258	27	.	.	PROPN
gujaf-215	258	28	4	4	NUM
gujaf-215	258	29	,	,	PUNCT
gujaf-215	258	30	issue	issue	NOUN
gujaf-215	258	31	1	1	NUM
gujaf-215	258	32	,	,	PUNCT
gujaf-215	258	33	april	april	PROPN
gujaf-215	258	34	,	,	PUNCT
gujaf-215	258	35	2023	2023	NUM
gujaf-215	258	36	233	233	NUM
gujaf-215	258	37	earnings	earning	NOUN
gujaf-215	258	38	management	management	NOUN
gujaf-215	258	39	of	of	ADP
gujaf-215	258	40	quoted	quote	VERB
gujaf-215	258	41	non	non	ADJ
gujaf-215	258	42	-	-	ADJ
gujaf-215	258	43	financial	financial	ADJ
gujaf-215	258	44	companies	company	NOUN
gujaf-215	258	45	in	in	ADP
gujaf-215	258	46	nigeria	nigeria	PROPN
gujaf-215	258	47	.	.	PUNCT
gujaf-215	259	1	this	this	PRON
gujaf-215	259	2	implies	imply	VERB
gujaf-215	259	3	that	that	SCONJ
gujaf-215	259	4	combined	combined	ADJ
gujaf-215	259	5	increment	increment	NOUN
gujaf-215	259	6	in	in	ADP
gujaf-215	259	7	audit	audit	NOUN
gujaf-215	259	8	size	size	NOUN
gujaf-215	259	9	and	and	CCONJ
gujaf-215	259	10	audit	audit	NOUN
gujaf-215	259	11	committee	committee	NOUN
gujaf-215	259	12	will	will	AUX
gujaf-215	259	13	decrease	decrease	VERB
gujaf-215	259	14	real	real	ADJ
gujaf-215	259	15	earnings	earning	NOUN
gujaf-215	259	16	management	management	NOUN
gujaf-215	259	17	in	in	ADP
gujaf-215	259	18	quoted	quote	VERB
gujaf-215	259	19	non	non	ADJ
gujaf-215	259	20	-	-	ADJ
gujaf-215	259	21	financial	financial	ADJ
gujaf-215	259	22	companies	company	NOUN
gujaf-215	259	23	in	in	ADP
gujaf-215	259	24	nigeria	nigeria	PROPN
gujaf-215	259	25	.	.	PUNCT
gujaf-215	260	1	this	this	DET
gujaf-215	260	2	result	result	NOUN
gujaf-215	260	3	is	be	AUX
gujaf-215	260	4	in	in	ADP
gujaf-215	260	5	line	line	NOUN
gujaf-215	260	6	with	with	ADP
gujaf-215	260	7	resource	resource	NOUN
gujaf-215	260	8	dependency	dependency	NOUN
gujaf-215	260	9	theory	theory	NOUN
gujaf-215	260	10	because	because	SCONJ
gujaf-215	260	11	the	the	DET
gujaf-215	260	12	theory	theory	NOUN
gujaf-215	260	13	argues	argue	VERB
gujaf-215	260	14	that	that	SCONJ
gujaf-215	260	15	the	the	DET
gujaf-215	260	16	external	external	ADJ
gujaf-215	260	17	auditor	auditor	NOUN
gujaf-215	260	18	is	be	AUX
gujaf-215	260	19	a	a	DET
gujaf-215	260	20	crucial	crucial	ADJ
gujaf-215	260	21	resource	resource	NOUN
gujaf-215	260	22	to	to	ADP
gujaf-215	260	23	the	the	DET
gujaf-215	260	24	survival	survival	NOUN
gujaf-215	260	25	of	of	ADP
gujaf-215	260	26	an	an	DET
gujaf-215	260	27	entity	entity	NOUN
gujaf-215	260	28	,	,	PUNCT
gujaf-215	260	29	and	and	CCONJ
gujaf-215	260	30	as	as	ADP
gujaf-215	260	31	such	such	ADJ
gujaf-215	260	32	stands	stand	NOUN
gujaf-215	260	33	as	as	ADP
gujaf-215	260	34	a	a	DET
gujaf-215	260	35	mechanism	mechanism	NOUN
gujaf-215	260	36	that	that	PRON
gujaf-215	260	37	motivate	motivate	VERB
gujaf-215	260	38	and	and	CCONJ
gujaf-215	260	39	influence	influence	VERB
gujaf-215	260	40	the	the	DET
gujaf-215	260	41	attitude	attitude	NOUN
gujaf-215	260	42	and	and	CCONJ
gujaf-215	260	43	behaviours	behaviour	NOUN
gujaf-215	260	44	of	of	ADP
gujaf-215	260	45	management	management	NOUN
gujaf-215	260	46	to	to	PART
gujaf-215	260	47	do	do	VERB
gujaf-215	260	48	the	the	DET
gujaf-215	260	49	right	right	ADJ
gujaf-215	260	50	thing	thing	NOUN
gujaf-215	260	51	.	.	PUNCT
gujaf-215	261	1	hypothesis	hypothesis	NOUN
gujaf-215	261	2	ho1	ho1	NOUN
gujaf-215	261	3	of	of	ADP
gujaf-215	261	4	this	this	DET
gujaf-215	261	5	study	study	NOUN
gujaf-215	261	6	states	state	VERB
gujaf-215	261	7	that	that	SCONJ
gujaf-215	261	8	there	there	PRON
gujaf-215	261	9	is	be	VERB
gujaf-215	261	10	no	no	DET
gujaf-215	261	11	significant	significant	ADJ
gujaf-215	261	12	association	association	NOUN
gujaf-215	261	13	between	between	ADP
gujaf-215	261	14	audit	audit	NOUN
gujaf-215	261	15	independence	independence	NOUN
gujaf-215	261	16	and	and	CCONJ
gujaf-215	261	17	real	real	ADJ
gujaf-215	261	18	earnings	earning	NOUN
gujaf-215	261	19	management	management	NOUN
gujaf-215	261	20	of	of	ADP
gujaf-215	261	21	quoted	quote	VERB
gujaf-215	261	22	non	non	ADJ
gujaf-215	261	23	-	-	ADJ
gujaf-215	261	24	financial	financial	ADJ
gujaf-215	261	25	companies	company	NOUN
gujaf-215	261	26	in	in	ADP
gujaf-215	261	27	nigeria	nigeria	PROPN
gujaf-215	261	28	.	.	PUNCT
gujaf-215	262	1	from	from	ADP
gujaf-215	262	2	the	the	DET
gujaf-215	262	3	result	result	NOUN
gujaf-215	262	4	of	of	ADP
gujaf-215	262	5	this	this	DET
gujaf-215	262	6	study	study	NOUN
gujaf-215	262	7	,	,	PUNCT
gujaf-215	262	8	it	it	PRON
gujaf-215	262	9	shows	show	VERB
gujaf-215	262	10	that	that	SCONJ
gujaf-215	262	11	audit	audit	NOUN
gujaf-215	262	12	independence	independence	NOUN
gujaf-215	262	13	has	have	VERB
gujaf-215	262	14	no	no	DET
gujaf-215	262	15	strong	strong	ADJ
gujaf-215	262	16	relationship	relationship	NOUN
gujaf-215	262	17	with	with	ADP
gujaf-215	262	18	real	real	ADJ
gujaf-215	262	19	earnings	earning	NOUN
gujaf-215	262	20	management	management	NOUN
gujaf-215	262	21	of	of	ADP
gujaf-215	262	22	quoted	quote	VERB
gujaf-215	262	23	non	non	ADJ
gujaf-215	262	24	-	-	ADJ
gujaf-215	262	25	financial	financial	ADJ
gujaf-215	262	26	companies	company	NOUN
gujaf-215	262	27	in	in	ADP
gujaf-215	262	28	nigeria	nigeria	PROPN
gujaf-215	262	29	.	.	PUNCT
gujaf-215	263	1	therefore	therefore	ADV
gujaf-215	263	2	,	,	PUNCT
gujaf-215	263	3	the	the	DET
gujaf-215	263	4	result	result	NOUN
gujaf-215	263	5	provides	provide	VERB
gujaf-215	263	6	us	we	PRON
gujaf-215	263	7	with	with	ADP
gujaf-215	263	8	sufficient	sufficient	ADJ
gujaf-215	263	9	evidence	evidence	NOUN
gujaf-215	263	10	which	which	PRON
gujaf-215	263	11	fails	fail	VERB
gujaf-215	263	12	to	to	PART
gujaf-215	263	13	reject	reject	VERB
gujaf-215	263	14	the	the	DET
gujaf-215	263	15	null	null	ADJ
gujaf-215	263	16	hypothesis	hypothesis	NOUN
gujaf-215	263	17	ho1	ho1	NOUN
gujaf-215	263	18	of	of	ADP
gujaf-215	263	19	this	this	DET
gujaf-215	263	20	study	study	NOUN
gujaf-215	263	21	.	.	PUNCT
gujaf-215	264	1	hypothesis	hypothesis	NOUN
gujaf-215	264	2	ho2	ho2	PROPN
gujaf-215	264	3	of	of	ADP
gujaf-215	264	4	this	this	DET
gujaf-215	264	5	study	study	NOUN
gujaf-215	264	6	states	state	VERB
gujaf-215	264	7	that	that	SCONJ
gujaf-215	264	8	there	there	PRON
gujaf-215	264	9	is	be	VERB
gujaf-215	264	10	no	no	DET
gujaf-215	264	11	significant	significant	ADJ
gujaf-215	264	12	relationship	relationship	NOUN
gujaf-215	264	13	between	between	ADP
gujaf-215	264	14	audit	audit	NOUN
gujaf-215	264	15	fee	fee	NOUN
gujaf-215	264	16	and	and	CCONJ
gujaf-215	264	17	real	real	ADJ
gujaf-215	264	18	earnings	earning	NOUN
gujaf-215	264	19	management	management	NOUN
gujaf-215	264	20	of	of	ADP
gujaf-215	264	21	quoted	quote	VERB
gujaf-215	264	22	non	non	ADJ
gujaf-215	264	23	-	-	ADJ
gujaf-215	264	24	financial	financial	ADJ
gujaf-215	264	25	companies	company	NOUN
gujaf-215	264	26	in	in	ADP
gujaf-215	264	27	nigeria	nigeria	PROPN
gujaf-215	264	28	.	.	PUNCT
gujaf-215	265	1	from	from	ADP
gujaf-215	265	2	the	the	DET
gujaf-215	265	3	result	result	NOUN
gujaf-215	265	4	of	of	ADP
gujaf-215	265	5	this	this	DET
gujaf-215	265	6	study	study	NOUN
gujaf-215	265	7	,	,	PUNCT
gujaf-215	265	8	it	it	PRON
gujaf-215	265	9	shows	show	VERB
gujaf-215	265	10	that	that	SCONJ
gujaf-215	265	11	audit	audit	NOUN
gujaf-215	265	12	fee	fee	NOUN
gujaf-215	265	13	has	have	VERB
gujaf-215	265	14	a	a	DET
gujaf-215	265	15	strong	strong	ADJ
gujaf-215	265	16	impact	impact	NOUN
gujaf-215	265	17	on	on	ADP
gujaf-215	265	18	real	real	ADJ
gujaf-215	265	19	earnings	earning	NOUN
gujaf-215	265	20	management	management	NOUN
gujaf-215	265	21	of	of	ADP
gujaf-215	265	22	quoted	quote	VERB
gujaf-215	265	23	non	non	ADJ
gujaf-215	265	24	-	-	ADJ
gujaf-215	265	25	financial	financial	ADJ
gujaf-215	265	26	companies	company	NOUN
gujaf-215	265	27	in	in	ADP
gujaf-215	265	28	nigeria	nigeria	PROPN
gujaf-215	265	29	.	.	PUNCT
gujaf-215	266	1	we	we	PRON
gujaf-215	266	2	therefore	therefore	ADV
gujaf-215	266	3	reject	reject	VERB
gujaf-215	266	4	hypothesis	hypothesis	NOUN
gujaf-215	266	5	ho2	ho2	PROPN
gujaf-215	266	6	of	of	ADP
gujaf-215	266	7	this	this	DET
gujaf-215	266	8	study	study	NOUN
gujaf-215	266	9	which	which	PRON
gujaf-215	266	10	states	state	VERB
gujaf-215	266	11	that	that	SCONJ
gujaf-215	266	12	audit	audit	NOUN
gujaf-215	266	13	fee	fee	NOUN
gujaf-215	266	14	has	have	VERB
gujaf-215	266	15	no	no	DET
gujaf-215	266	16	strong	strong	ADJ
gujaf-215	266	17	impact	impact	NOUN
gujaf-215	266	18	on	on	ADP
gujaf-215	266	19	the	the	DET
gujaf-215	266	20	real	real	ADJ
gujaf-215	266	21	earnings	earning	NOUN
gujaf-215	266	22	management	management	NOUN
gujaf-215	266	23	of	of	ADP
gujaf-215	266	24	quoted	quote	VERB
gujaf-215	266	25	non	non	ADJ
gujaf-215	266	26	-	-	ADJ
gujaf-215	266	27	financial	financial	ADJ
gujaf-215	266	28	companies	company	NOUN
gujaf-215	266	29	in	in	ADP
gujaf-215	266	30	nigeria	nigeria	PROPN
gujaf-215	266	31	.	.	PUNCT
gujaf-215	267	1	hypothesis	hypothesis	NOUN
gujaf-215	267	2	ho3	ho3	NOUN
gujaf-215	267	3	of	of	ADP
gujaf-215	267	4	this	this	DET
gujaf-215	267	5	study	study	NOUN
gujaf-215	267	6	states	state	VERB
gujaf-215	267	7	that	that	SCONJ
gujaf-215	267	8	there	there	PRON
gujaf-215	267	9	is	be	VERB
gujaf-215	267	10	no	no	DET
gujaf-215	267	11	significant	significant	ADJ
gujaf-215	267	12	association	association	NOUN
gujaf-215	267	13	between	between	ADP
gujaf-215	267	14	audit	audit	NOUN
gujaf-215	267	15	tenure	tenure	NOUN
gujaf-215	267	16	and	and	CCONJ
gujaf-215	267	17	real	real	ADJ
gujaf-215	267	18	earnings	earning	NOUN
gujaf-215	267	19	management	management	NOUN
gujaf-215	267	20	of	of	ADP
gujaf-215	267	21	quoted	quote	VERB
gujaf-215	267	22	non	non	ADJ
gujaf-215	267	23	-	-	ADJ
gujaf-215	267	24	financial	financial	ADJ
gujaf-215	267	25	firms	firm	NOUN
gujaf-215	267	26	in	in	ADP
gujaf-215	267	27	nigeria	nigeria	PROPN
gujaf-215	267	28	.	.	PUNCT
gujaf-215	268	1	from	from	ADP
gujaf-215	268	2	the	the	DET
gujaf-215	268	3	result	result	NOUN
gujaf-215	268	4	of	of	ADP
gujaf-215	268	5	this	this	DET
gujaf-215	268	6	study	study	NOUN
gujaf-215	268	7	,	,	PUNCT
gujaf-215	268	8	it	it	PRON
gujaf-215	268	9	shows	show	VERB
gujaf-215	268	10	that	that	SCONJ
gujaf-215	268	11	audit	audit	NOUN
gujaf-215	268	12	tenure	tenure	NOUN
gujaf-215	268	13	has	have	VERB
gujaf-215	268	14	a	a	DET
gujaf-215	268	15	strong	strong	ADJ
gujaf-215	268	16	impact	impact	NOUN
gujaf-215	268	17	on	on	ADP
gujaf-215	268	18	real	real	ADJ
gujaf-215	268	19	earnings	earning	NOUN
gujaf-215	268	20	management	management	NOUN
gujaf-215	268	21	of	of	ADP
gujaf-215	268	22	quoted	quote	VERB
gujaf-215	268	23	non	non	ADJ
gujaf-215	268	24	-	-	ADJ
gujaf-215	268	25	financial	financial	ADJ
gujaf-215	268	26	companies	company	NOUN
gujaf-215	268	27	in	in	ADP
gujaf-215	268	28	nigeria	nigeria	PROPN
gujaf-215	268	29	.	.	PUNCT
gujaf-215	269	1	therefore	therefore	ADV
gujaf-215	269	2	,	,	PUNCT
gujaf-215	269	3	we	we	PRON
gujaf-215	269	4	reject	reject	VERB
gujaf-215	269	5	hypothesis	hypothesis	NOUN
gujaf-215	269	6	ho3	ho3	NOUN
gujaf-215	269	7	of	of	ADP
gujaf-215	269	8	this	this	DET
gujaf-215	269	9	study	study	NOUN
gujaf-215	269	10	that	that	PRON
gujaf-215	269	11	states	state	VERB
gujaf-215	269	12	audit	audit	NOUN
gujaf-215	269	13	tenure	tenure	NOUN
gujaf-215	269	14	has	have	VERB
gujaf-215	269	15	no	no	DET
gujaf-215	269	16	significant	significant	ADJ
gujaf-215	269	17	impact	impact	NOUN
gujaf-215	269	18	on	on	ADP
gujaf-215	269	19	the	the	DET
gujaf-215	269	20	real	real	ADJ
gujaf-215	269	21	earnings	earning	NOUN
gujaf-215	269	22	management	management	NOUN
gujaf-215	269	23	of	of	ADP
gujaf-215	269	24	quoted	quote	VERB
gujaf-215	269	25	non	non	ADJ
gujaf-215	269	26	-	-	ADJ
gujaf-215	269	27	financial	financial	ADJ
gujaf-215	269	28	companies	company	NOUN
gujaf-215	269	29	in	in	ADP
gujaf-215	269	30	nigeria	nigeria	PROPN
gujaf-215	269	31	.	.	PUNCT
gujaf-215	270	1	hypothesis	hypothesis	NOUN
gujaf-215	270	2	ho4	ho4	NOUN
gujaf-215	270	3	of	of	ADP
gujaf-215	270	4	this	this	DET
gujaf-215	270	5	study	study	NOUN
gujaf-215	270	6	states	state	VERB
gujaf-215	270	7	that	that	SCONJ
gujaf-215	270	8	there	there	PRON
gujaf-215	270	9	is	be	VERB
gujaf-215	270	10	no	no	DET
gujaf-215	270	11	significant	significant	ADJ
gujaf-215	270	12	association	association	NOUN
gujaf-215	270	13	between	between	ADP
gujaf-215	270	14	audit	audit	NOUN
gujaf-215	270	15	size	size	NOUN
gujaf-215	270	16	and	and	CCONJ
gujaf-215	270	17	real	real	ADJ
gujaf-215	270	18	earnings	earning	NOUN
gujaf-215	270	19	management	management	NOUN
gujaf-215	270	20	of	of	ADP
gujaf-215	270	21	quoted	quote	VERB
gujaf-215	270	22	non	non	ADJ
gujaf-215	270	23	-	-	ADJ
gujaf-215	270	24	financial	financial	ADJ
gujaf-215	270	25	companies	company	NOUN
gujaf-215	270	26	in	in	ADP
gujaf-215	270	27	nigeria	nigeria	PROPN
gujaf-215	270	28	.	.	PUNCT
gujaf-215	271	1	the	the	DET
gujaf-215	271	2	result	result	NOUN
gujaf-215	271	3	of	of	ADP
gujaf-215	271	4	this	this	DET
gujaf-215	271	5	study	study	NOUN
gujaf-215	271	6	shows	show	VERB
gujaf-215	271	7	that	that	SCONJ
gujaf-215	271	8	audit	audit	NOUN
gujaf-215	271	9	size	size	NOUN
gujaf-215	271	10	has	have	VERB
gujaf-215	271	11	a	a	DET
gujaf-215	271	12	strong	strong	ADJ
gujaf-215	271	13	impact	impact	NOUN
gujaf-215	271	14	on	on	ADP
gujaf-215	271	15	real	real	ADJ
gujaf-215	271	16	earnings	earning	NOUN
gujaf-215	271	17	management	management	NOUN
gujaf-215	271	18	of	of	ADP
gujaf-215	271	19	quoted	quote	VERB
gujaf-215	271	20	non	non	ADJ
gujaf-215	271	21	-	-	ADJ
gujaf-215	271	22	financial	financial	ADJ
gujaf-215	271	23	companies	company	NOUN
gujaf-215	271	24	in	in	ADP
gujaf-215	271	25	nigeria	nigeria	PROPN
gujaf-215	271	26	.	.	PUNCT
gujaf-215	272	1	therefore	therefore	ADV
gujaf-215	272	2	,	,	PUNCT
gujaf-215	272	3	we	we	PRON
gujaf-215	272	4	reject	reject	VERB
gujaf-215	272	5	the	the	DET
gujaf-215	272	6	hypothesis	hypothesis	NOUN
gujaf-215	272	7	ho4	ho4	NOUN
gujaf-215	272	8	which	which	PRON
gujaf-215	272	9	states	state	VERB
gujaf-215	272	10	that	that	SCONJ
gujaf-215	272	11	audit	audit	NOUN
gujaf-215	272	12	size	size	NOUN
gujaf-215	272	13	has	have	VERB
gujaf-215	272	14	no	no	DET
gujaf-215	272	15	significant	significant	ADJ
gujaf-215	272	16	impact	impact	NOUN
gujaf-215	272	17	on	on	ADP
gujaf-215	272	18	real	real	ADJ
gujaf-215	272	19	earnings	earning	NOUN
gujaf-215	272	20	management	management	NOUN
gujaf-215	272	21	of	of	ADP
gujaf-215	272	22	listed	list	VERB
gujaf-215	272	23	non	non	ADJ
gujaf-215	272	24	-	-	ADJ
gujaf-215	272	25	financial	financial	ADJ
gujaf-215	272	26	firms	firm	NOUN
gujaf-215	272	27	in	in	ADP
gujaf-215	272	28	nigeria	nigeria	PROPN
gujaf-215	272	29	.	.	PUNCT
gujaf-215	273	1	it	it	PRON
gujaf-215	273	2	is	be	AUX
gujaf-215	273	3	found	find	VERB
gujaf-215	273	4	that	that	SCONJ
gujaf-215	273	5	audit	audit	NOUN
gujaf-215	273	6	independence	independence	NOUN
gujaf-215	273	7	has	have	VERB
gujaf-215	273	8	a	a	DET
gujaf-215	273	9	direct	direct	ADJ
gujaf-215	273	10	association	association	NOUN
gujaf-215	273	11	with	with	ADP
gujaf-215	273	12	the	the	DET
gujaf-215	273	13	real	real	ADJ
gujaf-215	273	14	earnings	earning	NOUN
gujaf-215	273	15	management	management	NOUN
gujaf-215	273	16	both	both	CCONJ
gujaf-215	273	17	when	when	SCONJ
gujaf-215	273	18	interacted	interact	VERB
gujaf-215	273	19	singly	singly	ADV
gujaf-215	273	20	and	and	CCONJ
gujaf-215	273	21	when	when	SCONJ
gujaf-215	273	22	moderated	moderate	VERB
gujaf-215	273	23	with	with	ADP
gujaf-215	273	24	audit	audit	NOUN
gujaf-215	273	25	gusau	gusau	ADJ
gujaf-215	273	26	journal	journal	NOUN
gujaf-215	273	27	of	of	ADP
gujaf-215	273	28	accounting	accounting	NOUN
gujaf-215	273	29	and	and	CCONJ
gujaf-215	273	30	finance	finance	NOUN
gujaf-215	273	31	,	,	PUNCT
gujaf-215	273	32	vol	vol	NOUN
gujaf-215	273	33	.	.	PROPN
gujaf-215	273	34	4	4	NUM
gujaf-215	273	35	,	,	PUNCT
gujaf-215	273	36	issue	issue	NOUN
gujaf-215	273	37	1	1	NUM
gujaf-215	273	38	,	,	PUNCT
gujaf-215	273	39	april	april	PROPN
gujaf-215	273	40	,	,	PUNCT
gujaf-215	273	41	2023	2023	NUM
gujaf-215	273	42	234	234	NUM
gujaf-215	273	43	committee	committee	NOUN
gujaf-215	273	44	governance	governance	NOUN
gujaf-215	273	45	score	score	NOUN
gujaf-215	273	46	.	.	PUNCT
gujaf-215	274	1	therefore	therefore	ADV
gujaf-215	274	2	,	,	PUNCT
gujaf-215	274	3	we	we	PRON
gujaf-215	274	4	fail	fail	VERB
gujaf-215	274	5	to	to	PART
gujaf-215	274	6	reject	reject	VERB
gujaf-215	274	7	the	the	DET
gujaf-215	274	8	hypothesis	hypothesis	NOUN
gujaf-215	274	9	that	that	PRON
gujaf-215	274	10	states	state	VERB
gujaf-215	274	11	that	that	SCONJ
gujaf-215	274	12	audit	audit	NOUN
gujaf-215	274	13	committee	committee	NOUN
gujaf-215	274	14	has	have	VERB
gujaf-215	274	15	no	no	DET
gujaf-215	274	16	significant	significant	ADJ
gujaf-215	274	17	moderating	moderate	VERB
gujaf-215	274	18	effect	effect	NOUN
gujaf-215	274	19	on	on	ADP
gujaf-215	274	20	the	the	DET
gujaf-215	274	21	relationship	relationship	NOUN
gujaf-215	274	22	between	between	ADP
gujaf-215	274	23	audit	audit	NOUN
gujaf-215	274	24	independence	independence	NOUN
gujaf-215	274	25	and	and	CCONJ
gujaf-215	274	26	real	real	ADJ
gujaf-215	274	27	earnings	earning	NOUN
gujaf-215	274	28	management	management	NOUN
gujaf-215	274	29	of	of	ADP
gujaf-215	274	30	listed	list	VERB
gujaf-215	274	31	non	non	ADJ
gujaf-215	274	32	-	-	ADJ
gujaf-215	274	33	financial	financial	ADJ
gujaf-215	274	34	firms	firm	NOUN
gujaf-215	274	35	in	in	ADP
gujaf-215	274	36	nigeria	nigeria	PROPN
gujaf-215	274	37	.	.	PUNCT
gujaf-215	275	1	5	5	X
gujaf-215	275	2	.	.	X
gujaf-215	275	3	conclusion	conclusion	NOUN
gujaf-215	275	4	and	and	CCONJ
gujaf-215	275	5	recommendations	recommendation	NOUN
gujaf-215	275	6	this	this	DET
gujaf-215	275	7	study	study	NOUN
gujaf-215	275	8	investigates	investigate	VERB
gujaf-215	275	9	the	the	DET
gujaf-215	275	10	association	association	NOUN
gujaf-215	275	11	between	between	ADP
gujaf-215	275	12	audit	audit	NOUN
gujaf-215	275	13	quality	quality	NOUN
gujaf-215	275	14	and	and	CCONJ
gujaf-215	275	15	earnings	earning	NOUN
gujaf-215	275	16	management	management	NOUN
gujaf-215	275	17	of	of	ADP
gujaf-215	275	18	quoted	quote	VERB
gujaf-215	275	19	non	non	ADJ
gujaf-215	275	20	-	-	ADJ
gujaf-215	275	21	financial	financial	ADJ
gujaf-215	275	22	companies	company	NOUN
gujaf-215	275	23	in	in	ADP
gujaf-215	275	24	nigeria	nigeria	PROPN
gujaf-215	275	25	.	.	PUNCT
gujaf-215	276	1	the	the	DET
gujaf-215	276	2	audit	audit	NOUN
gujaf-215	276	3	quality	quality	NOUN
gujaf-215	276	4	attributes	attribute	NOUN
gujaf-215	276	5	were	be	AUX
gujaf-215	276	6	audit	audit	NOUN
gujaf-215	276	7	independence	independence	NOUN
gujaf-215	276	8	,	,	PUNCT
gujaf-215	276	9	audit	audit	NOUN
gujaf-215	276	10	fee	fee	NOUN
gujaf-215	276	11	,	,	PUNCT
gujaf-215	276	12	audit	audit	NOUN
gujaf-215	276	13	tenure	tenure	NOUN
gujaf-215	276	14	and	and	CCONJ
gujaf-215	276	15	audit	audit	NOUN
gujaf-215	276	16	size	size	NOUN
gujaf-215	276	17	while	while	SCONJ
gujaf-215	276	18	the	the	DET
gujaf-215	276	19	audit	audit	NOUN
gujaf-215	276	20	committee	committee	NOUN
gujaf-215	276	21	attributes	attribute	NOUN
gujaf-215	276	22	were	be	AUX
gujaf-215	276	23	modelled	model	VERB
gujaf-215	276	24	into	into	ADP
gujaf-215	276	25	a	a	DET
gujaf-215	276	26	corporate	corporate	ADJ
gujaf-215	276	27	governance	governance	NOUN
gujaf-215	276	28	score	score	NOUN
gujaf-215	276	29	which	which	PRON
gujaf-215	276	30	consisted	consist	VERB
gujaf-215	276	31	of	of	ADP
gujaf-215	276	32	independence	independence	NOUN
gujaf-215	276	33	of	of	ADP
gujaf-215	276	34	audit	audit	NOUN
gujaf-215	276	35	committee	committee	NOUN
gujaf-215	276	36	,	,	PUNCT
gujaf-215	276	37	size	size	NOUN
gujaf-215	276	38	of	of	ADP
gujaf-215	276	39	audit	audit	NOUN
gujaf-215	276	40	committee	committee	NOUN
gujaf-215	276	41	,	,	PUNCT
gujaf-215	276	42	tenure	tenure	NOUN
gujaf-215	276	43	of	of	ADP
gujaf-215	276	44	the	the	DET
gujaf-215	276	45	audit	audit	NOUN
gujaf-215	276	46	committee	committee	NOUN
gujaf-215	276	47	members	member	NOUN
gujaf-215	276	48	and	and	CCONJ
gujaf-215	276	49	meetings	meeting	NOUN
gujaf-215	276	50	conducted	conduct	VERB
gujaf-215	276	51	by	by	ADP
gujaf-215	276	52	the	the	DET
gujaf-215	276	53	audit	audit	NOUN
gujaf-215	276	54	committee	committee	NOUN
gujaf-215	276	55	members	member	NOUN
gujaf-215	276	56	while	while	SCONJ
gujaf-215	276	57	real	real	ADJ
gujaf-215	276	58	earnings	earning	NOUN
gujaf-215	276	59	management	management	NOUN
gujaf-215	276	60	was	be	AUX
gujaf-215	276	61	proxy	proxy	VERB
gujaf-215	276	62	by	by	ADP
gujaf-215	276	63	residuals	residual	NOUN
gujaf-215	276	64	of	of	ADP
gujaf-215	276	65	(	(	PUNCT
gujaf-215	276	66	srivastava	srivastava	PROPN
gujaf-215	276	67	,	,	PUNCT
gujaf-215	276	68	2019	2019	NUM
gujaf-215	276	69	)	)	PUNCT
gujaf-215	276	70	.	.	PUNCT
gujaf-215	277	1	as	as	ADP
gujaf-215	277	2	a	a	DET
gujaf-215	277	3	result	result	NOUN
gujaf-215	277	4	of	of	ADP
gujaf-215	277	5	the	the	DET
gujaf-215	277	6	research	research	NOUN
gujaf-215	277	7	questions	question	NOUN
gujaf-215	277	8	raised	raise	VERB
gujaf-215	277	9	by	by	ADP
gujaf-215	277	10	the	the	DET
gujaf-215	277	11	study	study	NOUN
gujaf-215	277	12	,	,	PUNCT
gujaf-215	277	13	five	five	NUM
gujaf-215	277	14	objectives	objective	NOUN
gujaf-215	277	15	were	be	AUX
gujaf-215	277	16	developed	develop	VERB
gujaf-215	277	17	and	and	CCONJ
gujaf-215	277	18	to	to	PART
gujaf-215	277	19	achieve	achieve	VERB
gujaf-215	277	20	these	these	DET
gujaf-215	277	21	objectives	objective	NOUN
gujaf-215	277	22	,	,	PUNCT
gujaf-215	277	23	five	five	NUM
gujaf-215	277	24	hypotheses	hypothesis	NOUN
gujaf-215	277	25	were	be	AUX
gujaf-215	277	26	formulated	formulate	VERB
gujaf-215	277	27	which	which	PRON
gujaf-215	277	28	were	be	AUX
gujaf-215	277	29	to	to	PART
gujaf-215	277	30	be	be	AUX
gujaf-215	277	31	tested	test	VERB
gujaf-215	277	32	.	.	PUNCT
gujaf-215	278	1	furthermore	furthermore	ADV
gujaf-215	278	2	,	,	PUNCT
gujaf-215	278	3	the	the	DET
gujaf-215	278	4	study	study	NOUN
gujaf-215	278	5	covers	cover	VERB
gujaf-215	278	6	a	a	DET
gujaf-215	278	7	period	period	NOUN
gujaf-215	278	8	of	of	ADP
gujaf-215	278	9	10	10	NUM
gujaf-215	278	10	years	year	NOUN
gujaf-215	278	11	from	from	ADP
gujaf-215	278	12	20112020	20112020	NUM
gujaf-215	278	13	.	.	PUNCT
gujaf-215	279	1	the	the	DET
gujaf-215	279	2	regression	regression	NOUN
gujaf-215	279	3	results	result	NOUN
gujaf-215	279	4	of	of	ADP
gujaf-215	279	5	study	study	NOUN
gujaf-215	279	6	revealed	reveal	VERB
gujaf-215	279	7	that	that	SCONJ
gujaf-215	279	8	among	among	ADP
gujaf-215	279	9	the	the	DET
gujaf-215	279	10	independent	independent	ADJ
gujaf-215	279	11	variables	variable	NOUN
gujaf-215	279	12	,	,	PUNCT
gujaf-215	279	13	audit	audit	NOUN
gujaf-215	279	14	fee	fee	NOUN
gujaf-215	279	15	,	,	PUNCT
gujaf-215	279	16	audit	audit	NOUN
gujaf-215	279	17	tenure	tenure	NOUN
gujaf-215	279	18	and	and	CCONJ
gujaf-215	279	19	audit	audit	NOUN
gujaf-215	279	20	size	size	NOUN
gujaf-215	279	21	were	be	AUX
gujaf-215	279	22	significant	significant	ADJ
gujaf-215	279	23	in	in	ADP
gujaf-215	279	24	both	both	CCONJ
gujaf-215	279	25	the	the	DET
gujaf-215	279	26	moderated	moderated	ADJ
gujaf-215	279	27	model	model	NOUN
gujaf-215	279	28	and	and	CCONJ
gujaf-215	279	29	unmoderated	unmoderated	ADJ
gujaf-215	279	30	model	model	NOUN
gujaf-215	279	31	except	except	SCONJ
gujaf-215	279	32	for	for	ADP
gujaf-215	279	33	audit	audit	NOUN
gujaf-215	279	34	tenure	tenure	NOUN
gujaf-215	279	35	that	that	PRON
gujaf-215	279	36	was	be	AUX
gujaf-215	279	37	insignificant	insignificant	ADJ
gujaf-215	279	38	in	in	ADP
gujaf-215	279	39	moderated	moderated	ADJ
gujaf-215	279	40	model	model	NOUN
gujaf-215	279	41	.	.	PUNCT
gujaf-215	280	1	in	in	ADP
gujaf-215	280	2	case	case	NOUN
gujaf-215	280	3	of	of	ADP
gujaf-215	280	4	audit	audit	NOUN
gujaf-215	280	5	independence	independence	NOUN
gujaf-215	280	6	was	be	AUX
gujaf-215	280	7	neither	neither	CCONJ
gujaf-215	280	8	significant	significant	ADJ
gujaf-215	280	9	in	in	ADP
gujaf-215	280	10	the	the	DET
gujaf-215	280	11	un	un	PROPN
gujaf-215	280	12	-	-	ADJ
gujaf-215	280	13	moderated	moderated	ADJ
gujaf-215	280	14	model	model	NOUN
gujaf-215	280	15	nor	nor	CCONJ
gujaf-215	280	16	significant	significant	ADJ
gujaf-215	280	17	in	in	ADP
gujaf-215	280	18	the	the	DET
gujaf-215	280	19	moderated	moderated	ADJ
gujaf-215	280	20	model	model	NOUN
gujaf-215	280	21	.	.	PUNCT
gujaf-215	281	1	among	among	ADP
gujaf-215	281	2	the	the	DET
gujaf-215	281	3	explanatory	explanatory	ADJ
gujaf-215	281	4	variables	variable	NOUN
gujaf-215	281	5	that	that	PRON
gujaf-215	281	6	were	be	AUX
gujaf-215	281	7	significant	significant	ADJ
gujaf-215	281	8	,	,	PUNCT
gujaf-215	281	9	only	only	ADV
gujaf-215	281	10	audit	audit	NOUN
gujaf-215	281	11	fee	fee	NOUN
gujaf-215	281	12	showed	show	VERB
gujaf-215	281	13	a	a	DET
gujaf-215	281	14	positive	positive	ADJ
gujaf-215	281	15	relationship	relationship	NOUN
gujaf-215	281	16	in	in	ADP
gujaf-215	281	17	restraining	restrain	VERB
gujaf-215	281	18	real	real	ADJ
gujaf-215	281	19	earnings	earning	NOUN
gujaf-215	281	20	management	management	NOUN
gujaf-215	281	21	in	in	ADP
gujaf-215	281	22	the	the	DET
gujaf-215	281	23	quoted	quote	VERB
gujaf-215	281	24	non	non	ADJ
gujaf-215	281	25	-	-	ADJ
gujaf-215	281	26	financial	financial	ADJ
gujaf-215	281	27	companies	company	NOUN
gujaf-215	281	28	in	in	ADP
gujaf-215	281	29	nigeria	nigeria	PROPN
gujaf-215	281	30	.	.	PUNCT
gujaf-215	282	1	as	as	ADP
gujaf-215	282	2	for	for	ADP
gujaf-215	282	3	audit	audit	NOUN
gujaf-215	282	4	size	size	NOUN
gujaf-215	282	5	,	,	PUNCT
gujaf-215	282	6	the	the	DET
gujaf-215	282	7	explanatory	explanatory	ADJ
gujaf-215	282	8	variable	variable	NOUN
gujaf-215	282	9	had	have	VERB
gujaf-215	282	10	a	a	DET
gujaf-215	282	11	positive	positive	ADJ
gujaf-215	282	12	relationship	relationship	NOUN
gujaf-215	282	13	with	with	ADP
gujaf-215	282	14	real	real	ADJ
gujaf-215	282	15	earnings	earning	NOUN
gujaf-215	282	16	management	management	NOUN
gujaf-215	282	17	in	in	ADP
gujaf-215	282	18	the	the	DET
gujaf-215	282	19	un	un	PROPN
gujaf-215	282	20	-	-	ADJ
gujaf-215	282	21	moderated	moderated	ADJ
gujaf-215	282	22	model	model	NOUN
gujaf-215	282	23	but	but	CCONJ
gujaf-215	282	24	after	after	SCONJ
gujaf-215	282	25	the	the	DET
gujaf-215	282	26	moderation	moderation	NOUN
gujaf-215	282	27	with	with	ADP
gujaf-215	282	28	audit	audit	NOUN
gujaf-215	282	29	committee	committee	NOUN
gujaf-215	282	30	the	the	DET
gujaf-215	282	31	variable	variable	ADJ
gujaf-215	282	32	audit	audit	NOUN
gujaf-215	282	33	size	size	NOUN
gujaf-215	282	34	changed	change	VERB
gujaf-215	282	35	to	to	ADP
gujaf-215	282	36	a	a	DET
gujaf-215	282	37	negative	negative	ADJ
gujaf-215	282	38	relationship	relationship	NOUN
gujaf-215	282	39	while	while	SCONJ
gujaf-215	282	40	the	the	DET
gujaf-215	282	41	case	case	NOUN
gujaf-215	282	42	of	of	ADP
gujaf-215	282	43	audit	audit	NOUN
gujaf-215	282	44	tenure	tenure	NOUN
gujaf-215	282	45	,	,	PUNCT
gujaf-215	282	46	the	the	DET
gujaf-215	282	47	explanatory	explanatory	ADJ
gujaf-215	282	48	variable	variable	NOUN
gujaf-215	282	49	was	be	AUX
gujaf-215	282	50	negative	negative	ADJ
gujaf-215	282	51	in	in	ADP
gujaf-215	282	52	the	the	DET
gujaf-215	282	53	un	un	ADJ
gujaf-215	282	54	-	-	ADJ
gujaf-215	282	55	moderated	moderated	ADJ
gujaf-215	282	56	model	model	NOUN
gujaf-215	282	57	but	but	CCONJ
gujaf-215	282	58	after	after	ADP
gujaf-215	282	59	the	the	DET
gujaf-215	282	60	moderation	moderation	NOUN
gujaf-215	282	61	with	with	ADP
gujaf-215	282	62	audit	audit	NOUN
gujaf-215	282	63	committee	committee	NOUN
gujaf-215	282	64	governance	governance	NOUN
gujaf-215	282	65	score	score	NOUN
gujaf-215	282	66	,	,	PUNCT
gujaf-215	282	67	the	the	DET
gujaf-215	282	68	variable	variable	NOUN
gujaf-215	282	69	changed	change	VERB
gujaf-215	282	70	and	and	CCONJ
gujaf-215	282	71	showed	show	VERB
gujaf-215	282	72	a	a	DET
gujaf-215	282	73	positive	positive	ADJ
gujaf-215	282	74	relationship	relationship	NOUN
gujaf-215	282	75	with	with	ADP
gujaf-215	282	76	the	the	DET
gujaf-215	282	77	real	real	ADJ
gujaf-215	282	78	earnings	earning	NOUN
gujaf-215	282	79	management	management	NOUN
gujaf-215	282	80	of	of	ADP
gujaf-215	282	81	the	the	DET
gujaf-215	282	82	quoted	quote	VERB
gujaf-215	282	83	non	non	ADJ
gujaf-215	282	84	-	-	ADJ
gujaf-215	282	85	financial	financial	ADJ
gujaf-215	282	86	companies	company	NOUN
gujaf-215	282	87	in	in	ADP
gujaf-215	282	88	nigeria	nigeria	PROPN
gujaf-215	282	89	implying	imply	VERB
gujaf-215	282	90	that	that	DET
gujaf-215	282	91	audit	audit	NOUN
gujaf-215	282	92	tenure	tenure	NOUN
gujaf-215	282	93	does	do	AUX
gujaf-215	282	94	not	not	PART
gujaf-215	282	95	contribute	contribute	VERB
gujaf-215	282	96	in	in	ADP
gujaf-215	282	97	reducing	reduce	VERB
gujaf-215	282	98	real	real	ADJ
gujaf-215	282	99	earnings	earning	NOUN
gujaf-215	282	100	management	management	NOUN
gujaf-215	282	101	practices	practice	NOUN
gujaf-215	282	102	.	.	PUNCT
gujaf-215	283	1	the	the	DET
gujaf-215	283	2	co	co	NOUN
gujaf-215	283	3	-	-	ADJ
gujaf-215	283	4	efficient	efficient	ADJ
gujaf-215	283	5	of	of	ADP
gujaf-215	283	6	determinant	determinant	ADJ
gujaf-215	283	7	(	(	PUNCT
gujaf-215	283	8	r2	r2	PROPN
gujaf-215	283	9	)	)	PUNCT
gujaf-215	283	10	of	of	ADP
gujaf-215	283	11	the	the	DET
gujaf-215	283	12	second	second	ADJ
gujaf-215	283	13	model	model	NOUN
gujaf-215	283	14	resulting	result	VERB
gujaf-215	283	15	in	in	ADP
gujaf-215	283	16	higher	high	ADJ
gujaf-215	283	17	value	value	NOUN
gujaf-215	283	18	than	than	ADP
gujaf-215	283	19	the	the	DET
gujaf-215	283	20	un	un	PROPN
gujaf-215	283	21	-	-	ADJ
gujaf-215	283	22	moderated	moderated	ADJ
gujaf-215	283	23	model	model	NOUN
gujaf-215	283	24	,	,	PUNCT
gujaf-215	283	25	it	it	PRON
gujaf-215	283	26	showed	show	VERB
gujaf-215	283	27	that	that	SCONJ
gujaf-215	283	28	audit	audit	NOUN
gujaf-215	283	29	committee	committee	NOUN
gujaf-215	283	30	represented	represent	VERB
gujaf-215	283	31	by	by	ADP
gujaf-215	283	32	audit	audit	NOUN
gujaf-215	283	33	committee	committee	NOUN
gujaf-215	283	34	governance	governance	NOUN
gujaf-215	283	35	score	score	NOUN
gujaf-215	283	36	has	have	AUX
gujaf-215	283	37	moderated	moderate	VERB
gujaf-215	283	38	the	the	DET
gujaf-215	283	39	association	association	NOUN
gujaf-215	283	40	between	between	ADP
gujaf-215	283	41	audit	audit	NOUN
gujaf-215	283	42	quality	quality	NOUN
gujaf-215	283	43	and	and	CCONJ
gujaf-215	283	44	real	real	ADJ
gujaf-215	283	45	earnings	earning	NOUN
gujaf-215	283	46	management	management	NOUN
gujaf-215	283	47	of	of	ADP
gujaf-215	283	48	quoted	quote	VERB
gujaf-215	283	49	non	non	ADJ
gujaf-215	283	50	-	-	ADJ
gujaf-215	283	51	financial	financial	ADJ
gujaf-215	283	52	companies	company	NOUN
gujaf-215	283	53	in	in	ADP
gujaf-215	283	54	nigeria	nigeria	PROPN
gujaf-215	283	55	.	.	PUNCT
gujaf-215	284	1	this	this	DET
gujaf-215	284	2	study	study	NOUN
gujaf-215	284	3	concludes	conclude	VERB
gujaf-215	284	4	from	from	ADP
gujaf-215	284	5	the	the	DET
gujaf-215	284	6	results	result	NOUN
gujaf-215	284	7	that	that	PRON
gujaf-215	284	8	independent	independent	ADJ
gujaf-215	284	9	of	of	ADP
gujaf-215	284	10	the	the	DET
gujaf-215	284	11	external	external	ADJ
gujaf-215	284	12	auditor	auditor	NOUN
gujaf-215	284	13	does	do	AUX
gujaf-215	284	14	not	not	PART
gujaf-215	284	15	significantly	significantly	ADV
gujaf-215	284	16	contribute	contribute	VERB
gujaf-215	284	17	in	in	ADP
gujaf-215	284	18	reducing	reduce	VERB
gujaf-215	284	19	real	real	ADJ
gujaf-215	284	20	earnings	earning	NOUN
gujaf-215	284	21	management	management	NOUN
gujaf-215	284	22	of	of	ADP
gujaf-215	284	23	quoted	quote	VERB
gujaf-215	284	24	nongusau	nongusau	NOUN
gujaf-215	284	25	journal	journal	NOUN
gujaf-215	284	26	of	of	ADP
gujaf-215	284	27	accounting	accounting	NOUN
gujaf-215	284	28	and	and	CCONJ
gujaf-215	284	29	finance	finance	NOUN
gujaf-215	284	30	,	,	PUNCT
gujaf-215	284	31	vol	vol	NOUN
gujaf-215	284	32	.	.	PROPN
gujaf-215	284	33	4	4	NUM
gujaf-215	284	34	,	,	PUNCT
gujaf-215	284	35	issue	issue	NOUN
gujaf-215	284	36	1	1	NUM
gujaf-215	284	37	,	,	PUNCT
gujaf-215	284	38	april	april	PROPN
gujaf-215	284	39	,	,	PUNCT
gujaf-215	284	40	2023	2023	NUM
gujaf-215	284	41	235	235	NUM
gujaf-215	284	42	financial	financial	ADJ
gujaf-215	284	43	companies	company	NOUN
gujaf-215	284	44	in	in	ADP
gujaf-215	284	45	nigeria	nigeria	PROPN
gujaf-215	284	46	but	but	CCONJ
gujaf-215	284	47	rather	rather	ADV
gujaf-215	284	48	insignificantly	insignificantly	ADV
gujaf-215	284	49	contribute	contribute	VERB
gujaf-215	284	50	in	in	ADP
gujaf-215	284	51	real	real	ADJ
gujaf-215	284	52	earnings	earning	NOUN
gujaf-215	284	53	management	management	NOUN
gujaf-215	284	54	practice	practice	NOUN
gujaf-215	284	55	.	.	PUNCT
gujaf-215	285	1	the	the	DET
gujaf-215	285	2	fee	fee	NOUN
gujaf-215	285	3	paid	pay	VERB
gujaf-215	285	4	to	to	ADP
gujaf-215	285	5	external	external	ADJ
gujaf-215	285	6	auditors	auditor	NOUN
gujaf-215	285	7	is	be	AUX
gujaf-215	285	8	significantly	significantly	ADV
gujaf-215	285	9	contributing	contribute	VERB
gujaf-215	285	10	to	to	ADP
gujaf-215	285	11	the	the	DET
gujaf-215	285	12	real	real	ADJ
gujaf-215	285	13	earnings	earning	NOUN
gujaf-215	285	14	management	management	NOUN
gujaf-215	285	15	practices	practice	NOUN
gujaf-215	285	16	among	among	ADP
gujaf-215	285	17	the	the	DET
gujaf-215	285	18	listed	list	VERB
gujaf-215	285	19	non	non	ADJ
gujaf-215	285	20	-	-	ADJ
gujaf-215	285	21	financial	financial	ADJ
gujaf-215	285	22	firms	firm	NOUN
gujaf-215	285	23	in	in	ADP
gujaf-215	285	24	nigeria	nigeria	PROPN
gujaf-215	285	25	.	.	PUNCT
gujaf-215	286	1	the	the	DET
gujaf-215	286	2	fee	fee	NOUN
gujaf-215	286	3	that	that	PRON
gujaf-215	286	4	is	be	AUX
gujaf-215	286	5	paid	pay	VERB
gujaf-215	286	6	to	to	ADP
gujaf-215	286	7	the	the	DET
gujaf-215	286	8	external	external	ADJ
gujaf-215	286	9	auditors	auditor	NOUN
gujaf-215	286	10	allows	allow	VERB
gujaf-215	286	11	them	they	PRON
gujaf-215	286	12	to	to	PART
gujaf-215	286	13	compromise	compromise	VERB
gujaf-215	286	14	their	their	PRON
gujaf-215	286	15	independence	independence	NOUN
gujaf-215	286	16	and	and	CCONJ
gujaf-215	286	17	integrity	integrity	NOUN
gujaf-215	286	18	.	.	PUNCT
gujaf-215	287	1	the	the	DET
gujaf-215	287	2	tenure	tenure	NOUN
gujaf-215	287	3	of	of	ADP
gujaf-215	287	4	the	the	DET
gujaf-215	287	5	external	external	ADJ
gujaf-215	287	6	auditor	auditor	NOUN
gujaf-215	287	7	is	be	AUX
gujaf-215	287	8	significantly	significantly	ADV
gujaf-215	287	9	contributing	contribute	VERB
gujaf-215	287	10	in	in	ADP
gujaf-215	287	11	reducing	reduce	VERB
gujaf-215	287	12	the	the	DET
gujaf-215	287	13	amount	amount	NOUN
gujaf-215	287	14	of	of	ADP
gujaf-215	287	15	real	real	ADJ
gujaf-215	287	16	earnings	earning	NOUN
gujaf-215	287	17	management	management	NOUN
gujaf-215	287	18	among	among	ADP
gujaf-215	287	19	the	the	DET
gujaf-215	287	20	quoted	quote	VERB
gujaf-215	287	21	non	non	ADJ
gujaf-215	287	22	-	-	ADJ
gujaf-215	287	23	financial	financial	ADJ
gujaf-215	287	24	companies	company	NOUN
gujaf-215	287	25	.	.	PUNCT
gujaf-215	288	1	external	external	ADJ
gujaf-215	288	2	auditors	auditor	NOUN
gujaf-215	288	3	’	’	PART
gujaf-215	288	4	independence	independence	NOUN
gujaf-215	288	5	is	be	AUX
gujaf-215	288	6	jeopardise	jeopardise	NOUN
gujaf-215	288	7	as	as	ADP
gujaf-215	288	8	a	a	DET
gujaf-215	288	9	result	result	NOUN
gujaf-215	288	10	of	of	ADP
gujaf-215	288	11	the	the	DET
gujaf-215	288	12	long	long	ADJ
gujaf-215	288	13	stay	stay	NOUN
gujaf-215	288	14	with	with	ADP
gujaf-215	288	15	the	the	DET
gujaf-215	288	16	client	client	NOUN
gujaf-215	288	17	which	which	PRON
gujaf-215	288	18	is	be	AUX
gujaf-215	288	19	believed	believe	VERB
gujaf-215	288	20	to	to	PART
gujaf-215	288	21	have	have	AUX
gujaf-215	288	22	developed	develop	VERB
gujaf-215	288	23	a	a	DET
gujaf-215	288	24	familiarity	familiarity	NOUN
gujaf-215	288	25	threat	threat	NOUN
gujaf-215	288	26	to	to	ADP
gujaf-215	288	27	the	the	DET
gujaf-215	288	28	independence	independence	NOUN
gujaf-215	288	29	.	.	PUNCT
gujaf-215	289	1	when	when	SCONJ
gujaf-215	289	2	the	the	DET
gujaf-215	289	3	big	big	ADJ
gujaf-215	289	4	4	4	NUM
gujaf-215	289	5	auditors	auditor	NOUN
gujaf-215	289	6	are	be	AUX
gujaf-215	289	7	allowed	allow	VERB
gujaf-215	289	8	to	to	PART
gujaf-215	289	9	perform	perform	VERB
gujaf-215	289	10	without	without	ADP
gujaf-215	289	11	the	the	DET
gujaf-215	289	12	effective	effective	ADJ
gujaf-215	289	13	supervision	supervision	NOUN
gujaf-215	289	14	of	of	ADP
gujaf-215	289	15	the	the	DET
gujaf-215	289	16	audit	audit	NOUN
gujaf-215	289	17	committee	committee	NOUN
gujaf-215	289	18	members	member	NOUN
gujaf-215	289	19	,	,	PUNCT
gujaf-215	289	20	they	they	PRON
gujaf-215	289	21	tend	tend	VERB
gujaf-215	289	22	to	to	PART
gujaf-215	289	23	allow	allow	VERB
gujaf-215	289	24	a	a	DET
gujaf-215	289	25	significant	significant	ADJ
gujaf-215	289	26	increase	increase	NOUN
gujaf-215	289	27	in	in	ADP
gujaf-215	289	28	the	the	DET
gujaf-215	289	29	real	real	ADJ
gujaf-215	289	30	earnings	earning	NOUN
gujaf-215	289	31	management	management	NOUN
gujaf-215	289	32	practices	practice	NOUN
gujaf-215	289	33	among	among	ADP
gujaf-215	289	34	the	the	DET
gujaf-215	289	35	quoted	quote	VERB
gujaf-215	289	36	non	non	ADJ
gujaf-215	289	37	-	-	ADJ
gujaf-215	289	38	financial	financial	ADJ
gujaf-215	289	39	companies	company	NOUN
gujaf-215	289	40	in	in	ADP
gujaf-215	289	41	nigeria	nigeria	PROPN
gujaf-215	289	42	.	.	PUNCT
gujaf-215	290	1	more	more	ADV
gujaf-215	290	2	so	so	ADV
gujaf-215	290	3	,	,	PUNCT
gujaf-215	290	4	with	with	ADP
gujaf-215	290	5	contribution	contribution	NOUN
gujaf-215	290	6	of	of	ADP
gujaf-215	290	7	audit	audit	NOUN
gujaf-215	290	8	committee	committee	NOUN
gujaf-215	290	9	effectiveness	effectiveness	NOUN
gujaf-215	290	10	the	the	DET
gujaf-215	290	11	independence	independence	NOUN
gujaf-215	290	12	of	of	ADP
gujaf-215	290	13	the	the	DET
gujaf-215	290	14	external	external	ADJ
gujaf-215	290	15	auditor	auditor	NOUN
gujaf-215	290	16	insignificantly	insignificantly	ADV
gujaf-215	290	17	contributes	contribute	VERB
gujaf-215	290	18	in	in	ADP
gujaf-215	290	19	reducing	reduce	VERB
gujaf-215	290	20	the	the	DET
gujaf-215	290	21	real	real	ADJ
gujaf-215	290	22	earnings	earning	NOUN
gujaf-215	290	23	management	management	NOUN
gujaf-215	290	24	practices	practice	NOUN
gujaf-215	290	25	among	among	ADP
gujaf-215	290	26	the	the	DET
gujaf-215	290	27	quoted	quote	VERB
gujaf-215	290	28	non	non	ADJ
gujaf-215	290	29	-	-	ADJ
gujaf-215	290	30	financial	financial	ADJ
gujaf-215	290	31	companies	company	NOUN
gujaf-215	290	32	in	in	ADP
gujaf-215	290	33	nigeria	nigeria	PROPN
gujaf-215	290	34	.	.	PUNCT
gujaf-215	291	1	this	this	DET
gujaf-215	291	2	study	study	NOUN
gujaf-215	291	3	came	come	VERB
gujaf-215	291	4	up	up	ADP
gujaf-215	291	5	with	with	ADP
gujaf-215	291	6	the	the	DET
gujaf-215	291	7	following	following	NOUN
gujaf-215	291	8	recommended	recommend	VERB
gujaf-215	291	9	that	that	SCONJ
gujaf-215	291	10	the	the	DET
gujaf-215	291	11	audit	audit	NOUN
gujaf-215	291	12	committee	committee	NOUN
gujaf-215	291	13	minimum	minimum	NOUN
gujaf-215	291	14	membership	membership	NOUN
gujaf-215	291	15	to	to	PART
gujaf-215	291	16	be	be	AUX
gujaf-215	291	17	increased	increase	VERB
gujaf-215	291	18	from	from	ADP
gujaf-215	291	19	3	3	NUM
gujaf-215	291	20	to	to	PART
gujaf-215	291	21	5	5	NUM
gujaf-215	291	22	as	as	SCONJ
gujaf-215	291	23	indicated	indicate	VERB
gujaf-215	291	24	in	in	ADP
gujaf-215	291	25	the	the	DET
gujaf-215	291	26	nigerian	nigerian	ADJ
gujaf-215	291	27	code	code	NOUN
gujaf-215	291	28	of	of	ADP
gujaf-215	291	29	governance	governance	NOUN
gujaf-215	291	30	2018	2018	NUM
gujaf-215	291	31	.	.	PUNCT
gujaf-215	292	1	also	also	ADV
gujaf-215	292	2	the	the	DET
gujaf-215	292	3	number	number	NOUN
gujaf-215	292	4	of	of	ADP
gujaf-215	292	5	financial	financial	ADJ
gujaf-215	292	6	expert	expert	NOUN
gujaf-215	292	7	that	that	PRON
gujaf-215	292	8	can	can	AUX
gujaf-215	292	9	interpret	interpret	VERB
gujaf-215	292	10	financial	financial	ADJ
gujaf-215	292	11	statements	statement	NOUN
gujaf-215	292	12	should	should	AUX
gujaf-215	292	13	be	be	AUX
gujaf-215	292	14	increased	increase	VERB
gujaf-215	292	15	from	from	ADP
gujaf-215	292	16	1	1	NUM
gujaf-215	292	17	to	to	ADP
gujaf-215	292	18	3	3	NUM
gujaf-215	292	19	.	.	PUNCT
gujaf-215	293	1	the	the	DET
gujaf-215	293	2	professional	professional	ADJ
gujaf-215	293	3	accounting	accounting	NOUN
gujaf-215	293	4	bodies	body	NOUN
gujaf-215	293	5	both	both	CCONJ
gujaf-215	293	6	local	local	ADJ
gujaf-215	293	7	and	and	CCONJ
gujaf-215	293	8	international	international	ADJ
gujaf-215	293	9	should	should	AUX
gujaf-215	293	10	ensure	ensure	VERB
gujaf-215	293	11	that	that	SCONJ
gujaf-215	293	12	they	they	PRON
gujaf-215	293	13	communicate	communicate	VERB
gujaf-215	293	14	to	to	ADP
gujaf-215	293	15	directors	director	NOUN
gujaf-215	293	16	of	of	ADP
gujaf-215	293	17	companies	company	NOUN
gujaf-215	293	18	through	through	ADP
gujaf-215	293	19	regulators	regulator	NOUN
gujaf-215	293	20	of	of	ADP
gujaf-215	293	21	companies	company	NOUN
gujaf-215	293	22	the	the	DET
gujaf-215	293	23	percentage	percentage	NOUN
gujaf-215	293	24	of	of	ADP
gujaf-215	293	25	the	the	DET
gujaf-215	293	26	amount	amount	NOUN
gujaf-215	293	27	of	of	ADP
gujaf-215	293	28	fee	fee	NOUN
gujaf-215	293	29	paid	pay	VERB
gujaf-215	293	30	to	to	ADP
gujaf-215	293	31	the	the	DET
gujaf-215	293	32	external	external	ADJ
gujaf-215	293	33	auditor	auditor	NOUN
gujaf-215	293	34	as	as	ADP
gujaf-215	293	35	to	to	ADP
gujaf-215	293	36	the	the	DET
gujaf-215	293	37	percentage	percentage	NOUN
gujaf-215	293	38	of	of	ADP
gujaf-215	293	39	total	total	ADJ
gujaf-215	293	40	revenue	revenue	NOUN
gujaf-215	293	41	annually	annually	ADV
gujaf-215	293	42	.	.	PUNCT
gujaf-215	294	1	the	the	DET
gujaf-215	294	2	national	national	ADJ
gujaf-215	294	3	codes	code	NOUN
gujaf-215	294	4	of	of	ADP
gujaf-215	294	5	corporate	corporate	ADJ
gujaf-215	294	6	governance	governance	NOUN
gujaf-215	294	7	should	should	AUX
gujaf-215	294	8	be	be	AUX
gujaf-215	294	9	reviewed	review	VERB
gujaf-215	294	10	,	,	PUNCT
gujaf-215	294	11	specifically	specifically	ADV
gujaf-215	294	12	principle	principle	VERB
gujaf-215	294	13	20	20	NUM
gujaf-215	294	14	to	to	PART
gujaf-215	294	15	reduce	reduce	VERB
gujaf-215	294	16	to	to	ADP
gujaf-215	294	17	10years	10years	NUM
gujaf-215	294	18	tenure	tenure	NOUN
gujaf-215	294	19	to	to	ADP
gujaf-215	294	20	5	5	NUM
gujaf-215	294	21	years	year	NOUN
gujaf-215	294	22	and	and	CCONJ
gujaf-215	294	23	the	the	DET
gujaf-215	294	24	rotational	rotational	ADJ
gujaf-215	294	25	period	period	NOUN
gujaf-215	294	26	to	to	PART
gujaf-215	294	27	sustain	sustain	VERB
gujaf-215	294	28	independence	independence	NOUN
gujaf-215	294	29	to	to	PART
gujaf-215	294	30	be	be	AUX
gujaf-215	294	31	3	3	NUM
gujaf-215	294	32	years	year	NOUN
gujaf-215	294	33	not	not	PART
gujaf-215	294	34	5	5	NUM
gujaf-215	294	35	years	year	NOUN
gujaf-215	294	36	.	.	PUNCT
gujaf-215	295	1	the	the	DET
gujaf-215	295	2	codes	code	NOUN
gujaf-215	295	3	of	of	ADP
gujaf-215	295	4	corporate	corporate	ADJ
gujaf-215	295	5	governance	governance	NOUN
gujaf-215	295	6	should	should	AUX
gujaf-215	295	7	recognise	recognise	VERB
gujaf-215	295	8	making	make	VERB
gujaf-215	295	9	independent	independent	ADJ
gujaf-215	295	10	non	non	ADJ
gujaf-215	295	11	-	-	ADJ
gujaf-215	295	12	executive	executive	ADJ
gujaf-215	295	13	directors	director	NOUN
gujaf-215	295	14	that	that	PRON
gujaf-215	295	15	are	be	AUX
gujaf-215	295	16	finance	finance	NOUN
gujaf-215	295	17	experts	expert	NOUN
gujaf-215	295	18	and	and	CCONJ
gujaf-215	295	19	accounting	account	VERB
gujaf-215	295	20	as	as	ADP
gujaf-215	295	21	audit	audit	NOUN
gujaf-215	295	22	committee	committee	NOUN
gujaf-215	295	23	members	member	NOUN
gujaf-215	295	24	just	just	ADV
gujaf-215	295	25	like	like	SCONJ
gujaf-215	295	26	it	it	PRON
gujaf-215	295	27	is	be	AUX
gujaf-215	295	28	mandated	mandate	VERB
gujaf-215	295	29	for	for	ADP
gujaf-215	295	30	private	private	ADJ
gujaf-215	295	31	companies	company	NOUN
gujaf-215	295	32	.	.	PUNCT
gujaf-215	296	1	gusau	gusau	PROPN
gujaf-215	296	2	journal	journal	PROPN
gujaf-215	296	3	of	of	ADP
gujaf-215	296	4	accounting	accounting	NOUN
gujaf-215	296	5	and	and	CCONJ
gujaf-215	296	6	finance	finance	NOUN
gujaf-215	296	7	,	,	PUNCT
gujaf-215	296	8	vol	vol	NOUN
gujaf-215	296	9	.	.	PROPN
gujaf-215	296	10	4	4	NUM
gujaf-215	296	11	,	,	PUNCT
gujaf-215	296	12	issue	issue	NOUN
gujaf-215	296	13	1	1	NUM
gujaf-215	296	14	,	,	PUNCT
gujaf-215	296	15	april	april	PROPN
gujaf-215	296	16	,	,	PUNCT
gujaf-215	296	17	2023	2023	NUM
gujaf-215	296	18	236	236	NUM
gujaf-215	296	19	references	reference	NOUN
gujaf-215	296	20	ali	ali	PROPN
gujaf-215	296	21	,	,	PUNCT
gujaf-215	296	22	s.	s.	PROPN
gujaf-215	296	23	a.	a.	PROPN
gujaf-215	296	24	e.	e.	PROPN
gujaf-215	296	25	,	,	PUNCT
gujaf-215	296	26	rashid	rashid	PROPN
gujaf-215	296	27	.	.	PUNCT
gujaf-215	296	28	n.	n.	PROPN
gujaf-215	296	29	m.	m.	PROPN
gujaf-215	296	30	,	,	PUNCT
gujaf-215	296	31	&	&	CCONJ
gujaf-215	296	32	abdullah	abdullah	PROPN
gujaf-215	296	33	,	,	PUNCT
gujaf-215	296	34	f.	f.	PROPN
gujaf-215	296	35	(	(	PUNCT
gujaf-215	296	36	2019	2019	NUM
gujaf-215	296	37	)	)	PUNCT
gujaf-215	296	38	.	.	PUNCT
gujaf-215	297	1	the	the	DET
gujaf-215	297	2	effect	effect	NOUN
gujaf-215	297	3	of	of	ADP
gujaf-215	297	4	audit	audit	NOUN
gujaf-215	297	5	committees	committee	NOUN
gujaf-215	297	6	on	on	ADP
gujaf-215	297	7	the	the	DET
gujaf-215	297	8	earnings	earning	NOUN
gujaf-215	297	9	quality	quality	NOUN
gujaf-215	297	10	in	in	ADP
gujaf-215	297	11	public	public	ADJ
gujaf-215	297	12	companies	company	NOUN
gujaf-215	297	13	listed	list	VERB
gujaf-215	297	14	in	in	ADP
gujaf-215	297	15	jordan	jordan	PROPN
gujaf-215	297	16	.	.	PUNCT
gujaf-215	298	1	international	international	ADJ
gujaf-215	298	2	journal	journal	PROPN
gujaf-215	298	3	of	of	ADP
gujaf-215	298	4	economics	economic	NOUN
gujaf-215	298	5	,	,	PUNCT
gujaf-215	298	6	commerce	commerce	NOUN
gujaf-215	298	7	and	and	CCONJ
gujaf-215	298	8	management	management	NOUN
gujaf-215	298	9	,	,	PUNCT
gujaf-215	298	10	7(3	7(3	NUM
gujaf-215	298	11	)	)	PUNCT
gujaf-215	298	12	,	,	PUNCT
gujaf-215	298	13	381–390	381–390	NUM
gujaf-215	298	14	.	.	PUNCT
gujaf-215	299	1	fali	fali	PROPN
gujaf-215	299	2	,	,	PUNCT
gujaf-215	299	3	i.	i.	PROPN
gujaf-215	299	4	,	,	PUNCT
gujaf-215	299	5	aminu	aminu	PROPN
gujaf-215	299	6	,	,	PUNCT
gujaf-215	299	7	a.	a.	PROPN
gujaf-215	299	8	,	,	PUNCT
gujaf-215	299	9	macauley	macauley	PROPN
gujaf-215	299	10	,	,	PUNCT
gujaf-215	299	11	u.	u.	PROPN
gujaf-215	299	12	e.	e.	PROPN
gujaf-215	299	13	,	,	PUNCT
gujaf-215	299	14	&	&	CCONJ
gujaf-215	299	15	yahaya	yahaya	PROPN
gujaf-215	299	16	,	,	PUNCT
gujaf-215	299	17	o.	o.	NOUN
gujaf-215	299	18	a.	a.	NOUN
gujaf-215	299	19	(	(	PUNCT
gujaf-215	299	20	2019	2019	NUM
gujaf-215	299	21	)	)	PUNCT
gujaf-215	299	22	.	.	PUNCT
gujaf-215	300	1	audit	audit	NOUN
gujaf-215	300	2	committee	committee	PROPN
gujaf-215	300	3	and	and	CCONJ
gujaf-215	300	4	earnings	earning	NOUN
gujaf-215	300	5	management	management	NOUN
gujaf-215	300	6	of	of	ADP
gujaf-215	300	7	listed	list	VERB
gujaf-215	300	8	deposit	deposit	NOUN
gujaf-215	300	9	money	money	NOUN
gujaf-215	300	10	banks	bank	NOUN
gujaf-215	300	11	in	in	ADP
gujaf-215	300	12	nigeria	nigeria	PROPN
gujaf-215	300	13	.	.	PUNCT
gujaf-215	301	1	research	research	NOUN
gujaf-215	301	2	journal	journal	PROPN
gujaf-215	301	3	of	of	ADP
gujaf-215	301	4	finance	finance	NOUN
gujaf-215	301	5	and	and	CCONJ
gujaf-215	301	6	accounting	accounting	NOUN
gujaf-215	301	7	,	,	PUNCT
gujaf-215	301	8	10(16	10(16	NUM
gujaf-215	301	9	)	)	PUNCT
gujaf-215	301	10	,	,	PUNCT
gujaf-215	301	11	1012	1012	NUM
gujaf-215	301	12	-	-	SYM
gujaf-215	301	13	1027	1027	NUM
gujaf-215	301	14	.	.	PUNCT
gujaf-215	302	1	https://doi.org/10.7176/rjfa	https://doi.org/10.7176/rjfa	PROPN
gujaf-215	302	2	ishaku	ishaku	PROPN
gujaf-215	302	3	,	,	PUNCT
gujaf-215	302	4	a.	a.	PROPN
gujaf-215	302	5	,	,	PUNCT
gujaf-215	302	6	&	&	CCONJ
gujaf-215	302	7	junaidu	junaidu	PROPN
gujaf-215	302	8	,	,	PUNCT
gujaf-215	302	9	m.	m.	PROPN
gujaf-215	302	10	k.	k.	PROPN
gujaf-215	302	11	(	(	PUNCT
gujaf-215	302	12	2020	2020	NUM
gujaf-215	302	13	)	)	PUNCT
gujaf-215	302	14	.	.	PUNCT
gujaf-215	303	1	audit	audit	NOUN
gujaf-215	303	2	quality	quality	NOUN
gujaf-215	303	3	and	and	CCONJ
gujaf-215	303	4	earnings	earning	NOUN
gujaf-215	303	5	management	management	NOUN
gujaf-215	303	6	of	of	ADP
gujaf-215	303	7	listed	list	VERB
gujaf-215	303	8	non	non	ADJ
gujaf-215	303	9	-	-	ADJ
gujaf-215	303	10	financial	financial	ADJ
gujaf-215	303	11	.	.	PUNCT
gujaf-215	304	1	global	global	ADJ
gujaf-215	304	2	scientific	scientific	ADJ
gujaf-215	304	3	journal	journal	NOUN
gujaf-215	304	4	,	,	PUNCT
gujaf-215	304	5	8(7	8(7	NUM
gujaf-215	304	6	)	)	PUNCT
gujaf-215	304	7	,	,	PUNCT
gujaf-215	304	8	2320–9186	2320–9186	NUM
gujaf-215	304	9	.	.	PUNCT
gujaf-215	305	1	osemene	osemene	NOUN
gujaf-215	305	2	,	,	PUNCT
gujaf-215	305	3	o.	o.	PROPN
gujaf-215	305	4	f.	f.	PROPN
gujaf-215	305	5	,	,	PUNCT
gujaf-215	305	6	&	&	CCONJ
gujaf-215	305	7	fakile	fakile	PROPN
gujaf-215	305	8	,	,	PUNCT
gujaf-215	305	9	o.	o.	PROPN
gujaf-215	305	10	g.	g.	PROPN
gujaf-215	305	11	(	(	PUNCT
gujaf-215	305	12	2018	2018	NUM
gujaf-215	305	13	)	)	PUNCT
gujaf-215	305	14	.	.	PUNCT
gujaf-215	306	1	effectiveness	effectiveness	NOUN
gujaf-215	306	2	of	of	ADP
gujaf-215	306	3	audit	audit	NOUN
gujaf-215	306	4	committee	committee	NOUN
gujaf-215	306	5	and	and	CCONJ
gujaf-215	306	6	financial	financial	ADJ
gujaf-215	306	7	performance	performance	NOUN
gujaf-215	306	8	of	of	ADP
gujaf-215	306	9	deposit	deposit	NOUN
gujaf-215	306	10	money	money	NOUN
gujaf-215	306	11	banks	bank	NOUN
gujaf-215	306	12	in	in	ADP
gujaf-215	306	13	nigeria	nigeria	PROPN
gujaf-215	306	14	.	.	PUNCT
gujaf-215	307	1	fountain	fountain	PROPN
gujaf-215	307	2	university	university	PROPN
gujaf-215	307	3	osogbo	osogbo	PROPN
gujaf-215	307	4	journal	journal	PROPN
gujaf-215	307	5	of	of	ADP
gujaf-215	307	6	management	management	NOUN
gujaf-215	307	7	.	.	PUNCT
gujaf-215	308	1	14(2	14(2	NUM
gujaf-215	308	2	)	)	PUNCT
gujaf-215	308	3	,	,	PUNCT
gujaf-215	308	4	56	56	NUM
gujaf-215	308	5	-	-	SYM
gujaf-215	308	6	66	66	NUM
gujaf-215	308	7	.	.	PUNCT
gujaf-215	309	1	priyanti	priyanti	PROPN
gujaf-215	309	2	,	,	PUNCT
gujaf-215	309	3	d.	d.	PROPN
gujaf-215	309	4	f.	f.	PROPN
gujaf-215	309	5	,	,	PUNCT
gujaf-215	309	6	&	&	CCONJ
gujaf-215	309	7	uswati	uswati	PROPN
gujaf-215	309	8	dewi	dewi	PROPN
gujaf-215	309	9	,	,	PUNCT
gujaf-215	309	10	n.	n.	PROPN
gujaf-215	309	11	h.	h.	PROPN
gujaf-215	309	12	(	(	PUNCT
gujaf-215	309	13	2019	2019	NUM
gujaf-215	309	14	)	)	PUNCT
gujaf-215	309	15	.	.	PUNCT
gujaf-215	310	1	the	the	DET
gujaf-215	310	2	effect	effect	NOUN
gujaf-215	310	3	of	of	ADP
gujaf-215	310	4	audit	audit	NOUN
gujaf-215	310	5	tenure	tenure	NOUN
gujaf-215	310	6	,	,	PUNCT
gujaf-215	310	7	audit	audit	NOUN
gujaf-215	310	8	rotation	rotation	NOUN
gujaf-215	310	9	,	,	PUNCT
gujaf-215	310	10	accounting	accounting	NOUN
gujaf-215	310	11	firm	firm	ADJ
gujaf-215	310	12	size	size	NOUN
gujaf-215	310	13	,	,	PUNCT
gujaf-215	310	14	and	and	CCONJ
gujaf-215	310	15	client	client	NOUN
gujaf-215	310	16	’s	’s	PART
gujaf-215	310	17	company	company	NOUN
gujaf-215	310	18	size	size	NOUN
gujaf-215	310	19	on	on	ADP
gujaf-215	310	20	audit	audit	NOUN
gujaf-215	310	21	quality	quality	NOUN
gujaf-215	310	22	.	.	PUNCT
gujaf-215	311	1	the	the	DET
gujaf-215	311	2	indonesian	indonesian	ADJ
gujaf-215	311	3	accounting	accounting	PROPN
gujaf-215	311	4	review	review	PROPN
gujaf-215	311	5	,	,	PUNCT
gujaf-215	311	6	9(1	9(1	NUM
gujaf-215	311	7	)	)	PUNCT
gujaf-215	311	8	,	,	PUNCT
gujaf-215	311	9	1	1	X
gujaf-215	311	10	.	.	PUNCT
gujaf-215	312	1	https://doi.org/10.14414/tiar.v9i1.1528	https://doi.org/10.14414/tiar.v9i1.1528	PROPN
gujaf-215	312	2	reid	reid	PROPN
gujaf-215	312	3	,	,	PUNCT
gujaf-215	312	4	l.	l.	PROPN
gujaf-215	312	5	c.	c.	PROPN
gujaf-215	312	6	,	,	PUNCT
gujaf-215	312	7	carcello	carcello	PROPN
gujaf-215	312	8	,	,	PUNCT
gujaf-215	312	9	j.	j.	PROPN
gujaf-215	312	10	v.	v.	PROPN
gujaf-215	312	11	,	,	PUNCT
gujaf-215	312	12	li	li	PROPN
gujaf-215	312	13	,	,	PUNCT
gujaf-215	312	14	c.	c.	PROPN
gujaf-215	312	15	,	,	PUNCT
gujaf-215	312	16	&	&	CCONJ
gujaf-215	312	17	neal	neal	PROPN
gujaf-215	312	18	,	,	PUNCT
gujaf-215	312	19	t.	t.	PROPN
gujaf-215	312	20	l.	l.	PROPN
gujaf-215	312	21	(	(	PUNCT
gujaf-215	312	22	2015	2015	NUM
gujaf-215	312	23	)	)	PUNCT
gujaf-215	312	24	.	.	PUNCT
gujaf-215	313	1	impact	impact	NOUN
gujaf-215	313	2	of	of	ADP
gujaf-215	313	3	auditor	auditor	NOUN
gujaf-215	313	4	and	and	CCONJ
gujaf-215	313	5	audit	audit	NOUN
gujaf-215	313	6	committee	committee	NOUN
gujaf-215	313	7	report	report	NOUN
gujaf-215	313	8	changes	change	VERB
gujaf-215	313	9	on	on	ADP
gujaf-215	313	10	audit	audit	NOUN
gujaf-215	313	11	quality	quality	NOUN
gujaf-215	313	12	and	and	CCONJ
gujaf-215	313	13	costs	cost	NOUN
gujaf-215	313	14	:	:	PUNCT
gujaf-215	313	15	evidence	evidence	NOUN
gujaf-215	313	16	from	from	ADP
gujaf-215	313	17	the	the	DET
gujaf-215	313	18	united	united	ADJ
gujaf-215	313	19	kingdom	kingdom	PROPN
gujaf-215	313	20	.	.	PUNCT
gujaf-215	314	1	journal	journal	PROPN
gujaf-215	314	2	of	of	ADP
gujaf-215	314	3	chemical	chemical	ADJ
gujaf-215	314	4	information	information	NOUN
gujaf-215	314	5	and	and	CCONJ
gujaf-215	314	6	modeling	modeling	NOUN
gujaf-215	314	7	,	,	PUNCT
gujaf-215	314	8	53(9	53(9	NOUN
gujaf-215	314	9	)	)	PUNCT
gujaf-215	314	10	,	,	PUNCT
gujaf-215	314	11	1–43	1–43	PROPN
gujaf-215	314	12	.	.	PUNCT
gujaf-215	315	1	https://doi.org/10.1017/cbo9781107415324.004	https://doi.org/10.1017/cbo9781107415324.004	PROPN
gujaf-215	315	2	roychowdhury	roychowdhury	NOUN
gujaf-215	315	3	,	,	PUNCT
gujaf-215	315	4	s.	s.	PROPN
gujaf-215	315	5	(	(	PUNCT
gujaf-215	315	6	2006	2006	NUM
gujaf-215	315	7	)	)	PUNCT
gujaf-215	315	8	.	.	PUNCT
gujaf-215	316	1	earnings	earning	NOUN
gujaf-215	316	2	management	management	NOUN
gujaf-215	316	3	through	through	ADP
gujaf-215	316	4	real	real	ADJ
gujaf-215	316	5	activities	activity	NOUN
gujaf-215	316	6	manipulation	manipulation	NOUN
gujaf-215	316	7	.	.	PUNCT
gujaf-215	317	1	journal	journal	NOUN
gujaf-215	317	2	of	of	ADP
gujaf-215	317	3	accounting	accounting	NOUN
gujaf-215	317	4	and	and	CCONJ
gujaf-215	317	5	economics	economic	NOUN
gujaf-215	317	6	,	,	PUNCT
gujaf-215	317	7	42(3	42(3	NUM
gujaf-215	317	8	)	)	PUNCT
gujaf-215	317	9	,	,	PUNCT
gujaf-215	317	10	335	335	NUM
gujaf-215	317	11	-	-	SYM
gujaf-215	317	12	370	370	NUM
gujaf-215	317	13	.	.	PUNCT
gujaf-215	318	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
gujaf-215	318	2	siagian	siagian	PROPN
gujaf-215	318	3	,	,	PUNCT
gujaf-215	318	4	d.	d.	PROPN
gujaf-215	318	5	,	,	PUNCT
gujaf-215	318	6	&	&	CCONJ
gujaf-215	318	7	siregar	siregar	NOUN
gujaf-215	318	8	,	,	PUNCT
gujaf-215	318	9	s.	s.	PROPN
gujaf-215	318	10	v.	v.	PROPN
gujaf-215	318	11	(	(	PUNCT
gujaf-215	318	12	2018	2018	NUM
gujaf-215	318	13	)	)	PUNCT
gujaf-215	318	14	.	.	PUNCT
gujaf-215	319	1	the	the	DET
gujaf-215	319	2	effect	effect	NOUN
gujaf-215	319	3	of	of	ADP
gujaf-215	319	4	audit	audit	NOUN
gujaf-215	319	5	committee	committee	NOUN
gujaf-215	319	6	financial	financial	ADJ
gujaf-215	319	7	expertise	expertise	NOUN
gujaf-215	319	8	and	and	CCONJ
gujaf-215	319	9	relative	relative	ADJ
gujaf-215	319	10	status	status	NOUN
gujaf-215	319	11	on	on	ADP
gujaf-215	319	12	earnings	earning	NOUN
gujaf-215	319	13	management	management	NOUN
gujaf-215	319	14	 	 	SPACE
gujaf-215	319	15	:	:	PUNCT
gujaf-215	319	16	case	case	NOUN
gujaf-215	319	17	of	of	ADP
gujaf-215	319	18	indonesia	indonesia	PROPN
gujaf-215	319	19	.	.	PUNCT
gujaf-215	320	1	jurnal	jurnal	PROPN
gujaf-215	320	2	akuntansi	akuntansi	PROPN
gujaf-215	320	3	,	,	PUNCT
gujaf-215	320	4	22(03	22(03	PROPN
gujaf-215	320	5	)	)	PUNCT
gujaf-215	320	6	,	,	PUNCT
gujaf-215	320	7	321–336	321–336	NUM
gujaf-215	320	8	.	.	PUNCT
gujaf-215	321	1	srivastava	srivastava	PROPN
gujaf-215	321	2	,	,	PUNCT
gujaf-215	321	3	a.	a.	NOUN
gujaf-215	321	4	(	(	PUNCT
gujaf-215	321	5	2019	2019	NUM
gujaf-215	321	6	)	)	PUNCT
gujaf-215	321	7	.	.	PUNCT
gujaf-215	322	1	improving	improve	VERB
gujaf-215	322	2	the	the	DET
gujaf-215	322	3	measures	measure	NOUN
gujaf-215	322	4	of	of	ADP
gujaf-215	322	5	real	real	ADJ
gujaf-215	322	6	earnings	earning	NOUN
gujaf-215	322	7	management	management	NOUN
gujaf-215	322	8	.	.	PUNCT
gujaf-215	323	1	review	review	NOUN
gujaf-215	323	2	of	of	ADP
gujaf-215	323	3	accounting	accounting	NOUN
gujaf-215	323	4	studies	study	NOUN
gujaf-215	323	5	,	,	PUNCT
gujaf-215	323	6	24	24	NUM
gujaf-215	323	7	,	,	PUNCT
gujaf-215	323	8	1277–1316	1277–1316	NUM
gujaf-215	323	9	.	.	NOUN
gujaf-215	323	10	susanto	susanto	NOUN
gujaf-215	323	11	,	,	PUNCT
gujaf-215	323	12	y.	y.	PROPN
gujaf-215	323	13	k.	k.	PROPN
gujaf-215	323	14	,	,	PUNCT
gujaf-215	323	15	&	&	CCONJ
gujaf-215	323	16	pradipta	pradipta	PROPN
gujaf-215	323	17	,	,	PUNCT
gujaf-215	323	18	a.	a.	NOUN
gujaf-215	323	19	(	(	PUNCT
gujaf-215	323	20	2020	2020	NUM
gujaf-215	323	21	)	)	PUNCT
gujaf-215	323	22	.	.	PUNCT
gujaf-215	324	1	can	can	AUX
gujaf-215	324	2	audit	audit	VERB
gujaf-215	324	3	committee	committee	NOUN
gujaf-215	324	4	reduce	reduce	VERB
gujaf-215	324	5	real	real	ADJ
gujaf-215	324	6	earnings	earning	NOUN
gujaf-215	324	7	management	management	NOUN
gujaf-215	324	8	 	 	SPACE
gujaf-215	324	9	?	?	PUNCT
gujaf-215	325	1	jurnal	jurnal	ADJ
gujaf-215	325	2	bisnis	bisnis	PROPN
gujaf-215	325	3	dan	dan	PROPN
gujaf-215	325	4	akuntansi	akuntansi	PROPN
gujaf-215	325	5	,	,	PUNCT
gujaf-215	325	6	22(1	22(1	NUM
gujaf-215	325	7	)	)	PUNCT
gujaf-215	325	8	,	,	PUNCT
gujaf-215	325	9	139–146	139–146	NUM
gujaf-215	325	10	.	.	PUNCT
gujaf-215	326	1	https://doi.org/10.34208/jba.v22i1.747	https://doi.org/10.34208/jba.v22i1.747	PRON
gujaf-215	326	2	https://doi.org/10.7176/rjfa	https://doi.org/10.7176/rjfa	NOUN
gujaf-215	326	3	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN