id	sid	tid	token	lemma	pos
gujaf-220	1	1	1	1	NUM
gujaf-220	1	2	gusau	gusau	ADJ
gujaf-220	1	3	journal	journal	NOUN
gujaf-220	1	4	of	of	ADP
gujaf-220	1	5	accounting	accounting	NOUN
gujaf-220	1	6	and	and	CCONJ
gujaf-220	1	7	finance	finance	NOUN
gujaf-220	1	8	(	(	PUNCT
gujaf-220	1	9	gujaf	gujaf	NOUN
gujaf-220	1	10	)	)	PUNCT
gujaf-220	1	11	vol	vol	NOUN
gujaf-220	1	12	.	.	NOUN
gujaf-220	1	13	2	2	NUM
gujaf-220	1	14	issue	issue	NOUN
gujaf-220	1	15	4	4	NUM
gujaf-220	1	16	,	,	PUNCT
gujaf-220	1	17	october	october	PROPN
gujaf-220	1	18	,	,	PUNCT
gujaf-220	1	19	2021	2021	NUM
gujaf-220	1	20	issn	issn	X
gujaf-220	1	21	:	:	PUNCT
gujaf-220	1	22	2756	2756	NUM
gujaf-220	1	23	-	-	PUNCT
gujaf-220	1	24	665x	665x	NOUN
gujaf-220	1	25	a	a	DET
gujaf-220	1	26	publication	publication	NOUN
gujaf-220	1	27	of	of	ADP
gujaf-220	1	28	department	department	NOUN
gujaf-220	1	29	of	of	ADP
gujaf-220	1	30	accounting	accounting	NOUN
gujaf-220	1	31	and	and	CCONJ
gujaf-220	1	32	finance	finance	NOUN
gujaf-220	1	33	,	,	PUNCT
gujaf-220	1	34	faculty	faculty	NOUN
gujaf-220	1	35	of	of	ADP
gujaf-220	1	36	management	management	NOUN
gujaf-220	1	37	and	and	CCONJ
gujaf-220	1	38	social	social	ADJ
gujaf-220	1	39	sciences	science	NOUN
gujaf-220	1	40	,	,	PUNCT
gujaf-220	1	41	federal	federal	ADJ
gujaf-220	1	42	university	university	NOUN
gujaf-220	1	43	gusau	gusau	NOUN
gujaf-220	1	44	,	,	PUNCT
gujaf-220	1	45	zamfara	zamfara	PROPN
gujaf-220	1	46	state	state	PROPN
gujaf-220	1	47	-nigeria	-nigeria	PROPN
gujaf-220	1	48	2	2	NUM
gujaf-220	1	49	does	do	AUX
gujaf-220	1	50	risk	risk	NOUN
gujaf-220	1	51	governance	governance	NOUN
gujaf-220	1	52	improves	improve	VERB
gujaf-220	1	53	financial	financial	ADJ
gujaf-220	1	54	reporting	reporting	NOUN
gujaf-220	1	55	quality	quality	NOUN
gujaf-220	1	56	of	of	ADP
gujaf-220	1	57	listed	list	VERB
gujaf-220	1	58	non	non	ADJ
gujaf-220	1	59	-	-	ADJ
gujaf-220	1	60	financial	financial	ADJ
gujaf-220	1	61	firms	firm	NOUN
gujaf-220	1	62	in	in	ADP
gujaf-220	1	63	nigeria	nigeria	PROPN
gujaf-220	1	64	?	?	PUNCT
gujaf-220	2	1	mustapha	mustapha	PROPN
gujaf-220	2	2	madu	madu	PROPN
gujaf-220	2	3	internal	internal	ADJ
gujaf-220	2	4	audit	audit	NOUN
gujaf-220	2	5	unit	unit	NOUN
gujaf-220	2	6	nigerian	nigerian	ADJ
gujaf-220	2	7	midstream	midstream	NOUN
gujaf-220	2	8	and	and	CCONJ
gujaf-220	2	9	downstream	downstream	ADJ
gujaf-220	2	10	petroleum	petroleum	NOUN
gujaf-220	2	11	regulatory	regulatory	ADJ
gujaf-220	2	12	authority	authority	NOUN
gujaf-220	2	13	(	(	PUNCT
gujaf-220	2	14	nmdpra	nmdpra	NUM
gujaf-220	2	15	)	)	PUNCT
gujaf-220	2	16	,	,	PUNCT
gujaf-220	2	17	abuja	abuja	PROPN
gujaf-220	2	18	-	-	PUNCT
gujaf-220	2	19	nigeria	nigeria	PROPN
gujaf-220	2	20	madumustapha@gmail.com	madumustapha@gmail.com	X
gujaf-220	2	21	mustapha.madu@nmdpra.gov.ng	mustapha.madu@nmdpra.gov.ng	PROPN
gujaf-220	2	22	+234(0)8037910245	+234(0)8037910245	PROPN
gujaf-220	2	23	,	,	PUNCT
gujaf-220	2	24	+234(0)8050736919	+234(0)8050736919	PRON
gujaf-220	2	25	shehu	shehu	NOUN
gujaf-220	2	26	usman	usman	PROPN
gujaf-220	2	27	hassan	hassan	PROPN
gujaf-220	2	28	phd	phd	PROPN
gujaf-220	2	29	professor	professor	NOUN
gujaf-220	2	30	of	of	ADP
gujaf-220	2	31	accounting	accounting	NOUN
gujaf-220	2	32	and	and	CCONJ
gujaf-220	2	33	finance	finance	PROPN
gujaf-220	2	34	department	department	PROPN
gujaf-220	2	35	of	of	ADP
gujaf-220	2	36	accounting	accounting	PROPN
gujaf-220	2	37	federal	federal	PROPN
gujaf-220	2	38	university	university	PROPN
gujaf-220	2	39	of	of	ADP
gujaf-220	2	40	kasherenigeria	kasherenigeria	PROPN
gujaf-220	2	41	shehu.hassan@fukashere.edu.ng	shehu.hassan@fukashere.edu.ng	PROPN
gujaf-220	2	42	shehu.hassanus.usman@gmail.com	shehu.hassanus.usman@gmail.com	X
gujaf-220	2	43	+234(0)8067766435	+234(0)8067766435	PROPN
gujaf-220	2	44	,	,	PUNCT
gujaf-220	2	45	+234(0)8057777085	+234(0)8057777085	ADJ
gujaf-220	2	46	abstract	abstract	ADJ
gujaf-220	2	47	risk	risk	NOUN
gujaf-220	2	48	governance	governance	NOUN
gujaf-220	2	49	is	be	AUX
gujaf-220	2	50	beyond	beyond	ADP
gujaf-220	2	51	mere	mere	ADJ
gujaf-220	2	52	governance	governance	NOUN
gujaf-220	2	53	mechanisms	mechanism	NOUN
gujaf-220	2	54	such	such	ADJ
gujaf-220	2	55	as	as	ADP
gujaf-220	2	56	board	board	NOUN
gujaf-220	2	57	independence	independence	NOUN
gujaf-220	2	58	and	and	CCONJ
gujaf-220	2	59	committees	committee	NOUN
gujaf-220	2	60	but	but	CCONJ
gujaf-220	2	61	more	more	ADV
gujaf-220	2	62	significantly	significantly	ADV
gujaf-220	2	63	encompasses	encompass	VERB
gujaf-220	2	64	effective	effective	ADJ
gujaf-220	2	65	risk	risk	NOUN
gujaf-220	2	66	systems	system	NOUN
gujaf-220	2	67	and	and	CCONJ
gujaf-220	2	68	policies	policy	NOUN
gujaf-220	2	69	,	,	PUNCT
gujaf-220	2	70	remuneration	remuneration	NOUN
gujaf-220	2	71	,	,	PUNCT
gujaf-220	2	72	performance	performance	NOUN
gujaf-220	2	73	management	management	NOUN
gujaf-220	2	74	and	and	CCONJ
gujaf-220	2	75	the	the	DET
gujaf-220	2	76	risk	risk	NOUN
gujaf-220	2	77	culture	culture	NOUN
gujaf-220	2	78	of	of	ADP
gujaf-220	2	79	the	the	DET
gujaf-220	2	80	entity	entity	NOUN
gujaf-220	2	81	.	.	PUNCT
gujaf-220	3	1	this	this	DET
gujaf-220	3	2	study	study	NOUN
gujaf-220	3	3	integrates	integrate	VERB
gujaf-220	3	4	explores	explore	VERB
gujaf-220	3	5	the	the	DET
gujaf-220	3	6	relationship	relationship	NOUN
gujaf-220	3	7	between	between	ADP
gujaf-220	3	8	risk	risk	NOUN
gujaf-220	3	9	governance	governance	NOUN
gujaf-220	3	10	dimensions	dimension	NOUN
gujaf-220	3	11	of	of	ADP
gujaf-220	3	12	risk	risk	NOUN
gujaf-220	3	13	structure	structure	NOUN
gujaf-220	3	14	,	,	PUNCT
gujaf-220	3	15	culture	culture	NOUN
gujaf-220	3	16	,	,	PUNCT
gujaf-220	3	17	appetite	appetite	NOUN
gujaf-220	3	18	and	and	CCONJ
gujaf-220	3	19	financial	financial	ADJ
gujaf-220	3	20	reporting	reporting	NOUN
gujaf-220	3	21	quality	quality	NOUN
gujaf-220	3	22	of	of	ADP
gujaf-220	3	23	listed	list	VERB
gujaf-220	3	24	nonfinancial	nonfinancial	ADJ
gujaf-220	3	25	firms	firm	NOUN
gujaf-220	3	26	in	in	ADP
gujaf-220	3	27	nigeria	nigeria	PROPN
gujaf-220	3	28	.	.	PUNCT
gujaf-220	4	1	the	the	DET
gujaf-220	4	2	population	population	NOUN
gujaf-220	4	3	of	of	ADP
gujaf-220	4	4	the	the	DET
gujaf-220	4	5	study	study	NOUN
gujaf-220	4	6	consists	consist	VERB
gujaf-220	4	7	of	of	ADP
gujaf-220	4	8	all	all	DET
gujaf-220	4	9	the	the	DET
gujaf-220	4	10	74	74	NUM
gujaf-220	4	11	listed	list	VERB
gujaf-220	4	12	non	non	ADJ
gujaf-220	4	13	-	-	ADJ
gujaf-220	4	14	financial	financial	ADJ
gujaf-220	4	15	firms	firm	NOUN
gujaf-220	4	16	that	that	PRON
gujaf-220	4	17	are	be	AUX
gujaf-220	4	18	active	active	ADJ
gujaf-220	4	19	on	on	ADP
gujaf-220	4	20	the	the	DET
gujaf-220	4	21	nigerian	nigerian	ADJ
gujaf-220	4	22	stock	stock	NOUN
gujaf-220	4	23	exchange	exchange	PROPN
gujaf-220	4	24	as	as	ADP
gujaf-220	4	25	at	at	ADP
gujaf-220	4	26	31st	31st	PROPN
gujaf-220	4	27	december	december	PROPN
gujaf-220	4	28	,	,	PUNCT
gujaf-220	4	29	2019	2019	NUM
gujaf-220	4	30	.	.	PUNCT
gujaf-220	5	1	the	the	DET
gujaf-220	5	2	sample	sample	NOUN
gujaf-220	5	3	is	be	AUX
gujaf-220	5	4	the	the	DET
gujaf-220	5	5	total	total	ADJ
gujaf-220	5	6	population	population	NOUN
gujaf-220	5	7	for	for	ADP
gujaf-220	5	8	the	the	DET
gujaf-220	5	9	study	study	NOUN
gujaf-220	5	10	using	use	VERB
gujaf-220	5	11	census	census	NOUN
gujaf-220	5	12	sampling	sample	VERB
gujaf-220	5	13	technique	technique	NOUN
gujaf-220	5	14	.	.	PUNCT
gujaf-220	6	1	secondary	secondary	ADJ
gujaf-220	6	2	source	source	NOUN
gujaf-220	6	3	of	of	ADP
gujaf-220	6	4	data	datum	NOUN
gujaf-220	6	5	was	be	AUX
gujaf-220	6	6	used	use	VERB
gujaf-220	6	7	and	and	CCONJ
gujaf-220	6	8	data	datum	NOUN
gujaf-220	6	9	extracted	extract	VERB
gujaf-220	6	10	from	from	ADP
gujaf-220	6	11	the	the	DET
gujaf-220	6	12	audited	audit	VERB
gujaf-220	6	13	annual	annual	ADJ
gujaf-220	6	14	report	report	NOUN
gujaf-220	6	15	and	and	CCONJ
gujaf-220	6	16	accounts	account	NOUN
gujaf-220	6	17	of	of	ADP
gujaf-220	6	18	selected	select	VERB
gujaf-220	6	19	firms	firm	NOUN
gujaf-220	6	20	for	for	ADP
gujaf-220	6	21	10	10	NUM
gujaf-220	6	22	years	year	NOUN
gujaf-220	6	23	period	period	NOUN
gujaf-220	6	24	.	.	PUNCT
gujaf-220	7	1	longitudinal	longitudinal	ADJ
gujaf-220	7	2	balanced	balanced	ADJ
gujaf-220	7	3	panel	panel	NOUN
gujaf-220	7	4	multiple	multiple	ADJ
gujaf-220	7	5	regression	regression	NOUN
gujaf-220	7	6	was	be	AUX
gujaf-220	7	7	used	use	VERB
gujaf-220	7	8	as	as	ADP
gujaf-220	7	9	a	a	DET
gujaf-220	7	10	technique	technique	NOUN
gujaf-220	7	11	of	of	ADP
gujaf-220	7	12	data	datum	NOUN
gujaf-220	7	13	analysis	analysis	NOUN
gujaf-220	7	14	for	for	ADP
gujaf-220	7	15	the	the	DET
gujaf-220	7	16	study	study	NOUN
gujaf-220	7	17	.	.	PUNCT
gujaf-220	8	1	the	the	DET
gujaf-220	8	2	findings	finding	NOUN
gujaf-220	8	3	indicates	indicate	VERB
gujaf-220	8	4	that	that	SCONJ
gujaf-220	8	5	the	the	DET
gujaf-220	8	6	coefficient	coefficient	NOUN
gujaf-220	8	7	of	of	ADP
gujaf-220	8	8	risk	risk	NOUN
gujaf-220	8	9	governance	governance	NOUN
gujaf-220	8	10	structure	structure	NOUN
gujaf-220	8	11	is	be	AUX
gujaf-220	8	12	negatively	negatively	ADV
gujaf-220	8	13	and	and	CCONJ
gujaf-220	8	14	significantly	significantly	ADV
gujaf-220	8	15	determining	determine	VERB
gujaf-220	8	16	the	the	DET
gujaf-220	8	17	quality	quality	NOUN
gujaf-220	8	18	of	of	ADP
gujaf-220	8	19	financial	financial	ADJ
gujaf-220	8	20	reporting	reporting	NOUN
gujaf-220	8	21	with	with	ADP
gujaf-220	8	22	a	a	DET
gujaf-220	8	23	t	t	NOUN
gujaf-220	8	24	-	-	PUNCT
gujaf-220	8	25	value	value	NOUN
gujaf-220	8	26	of	of	ADP
gujaf-220	8	27	-8.350	-8.350	PROPN
gujaf-220	8	28	and	and	CCONJ
gujaf-220	8	29	a	a	DET
gujaf-220	8	30	probability	probability	NOUN
gujaf-220	8	31	value	value	NOUN
gujaf-220	8	32	of	of	ADP
gujaf-220	8	33	0.000	0.000	NUM
gujaf-220	8	34	(	(	PUNCT
gujaf-220	8	35	p<0.000	p<0.000	PROPN
gujaf-220	8	36	)	)	PUNCT
gujaf-220	8	37	which	which	PRON
gujaf-220	8	38	is	be	AUX
gujaf-220	8	39	significant	significant	ADJ
gujaf-220	8	40	at	at	ADP
gujaf-220	8	41	1	1	NUM
gujaf-220	8	42	%	%	NOUN
gujaf-220	8	43	.	.	PUNCT
gujaf-220	9	1	similarly	similarly	ADV
gujaf-220	9	2	,	,	PUNCT
gujaf-220	9	3	the	the	DET
gujaf-220	9	4	regression	regression	NOUN
gujaf-220	9	5	results	result	NOUN
gujaf-220	9	6	show	show	VERB
gujaf-220	9	7	a	a	DET
gujaf-220	9	8	negative	negative	ADJ
gujaf-220	9	9	association	association	NOUN
gujaf-220	9	10	between	between	ADP
gujaf-220	9	11	risk	risk	NOUN
gujaf-220	9	12	culture	culture	NOUN
gujaf-220	9	13	and	and	CCONJ
gujaf-220	9	14	financial	financial	ADJ
gujaf-220	9	15	reporting	reporting	NOUN
gujaf-220	9	16	quality	quality	NOUN
gujaf-220	9	17	,	,	PUNCT
gujaf-220	9	18	which	which	PRON
gujaf-220	9	19	is	be	AUX
gujaf-220	9	20	significant	significant	ADJ
gujaf-220	9	21	at	at	ADP
gujaf-220	9	22	1	1	NUM
gujaf-220	9	23	%	%	NOUN
gujaf-220	9	24	(	(	PUNCT
gujaf-220	9	25	p<.001	p<.001	NOUN
gujaf-220	9	26	)	)	PUNCT
gujaf-220	9	27	.	.	PUNCT
gujaf-220	10	1	thus	thus	ADV
gujaf-220	10	2	,	,	PUNCT
gujaf-220	10	3	risk	risk	NOUN
gujaf-220	10	4	culture	culture	NOUN
gujaf-220	10	5	improves	improve	VERB
gujaf-220	10	6	the	the	DET
gujaf-220	10	7	quality	quality	NOUN
gujaf-220	10	8	of	of	ADP
gujaf-220	10	9	earnings	earning	NOUN
gujaf-220	10	10	which	which	PRON
gujaf-220	10	11	invariably	invariably	ADV
gujaf-220	10	12	increases	increase	VERB
gujaf-220	10	13	financial	financial	ADJ
gujaf-220	10	14	reporting	reporting	NOUN
gujaf-220	10	15	quality	quality	NOUN
gujaf-220	10	16	.	.	PUNCT
gujaf-220	11	1	finally	finally	ADV
gujaf-220	11	2	,	,	PUNCT
gujaf-220	11	3	the	the	DET
gujaf-220	11	4	regression	regression	NOUN
gujaf-220	11	5	coefficient	coefficient	NOUN
gujaf-220	11	6	in	in	ADP
gujaf-220	11	7	respect	respect	NOUN
gujaf-220	11	8	of	of	ADP
gujaf-220	11	9	risk	risk	NOUN
gujaf-220	11	10	apatite	apatite	NOUN
gujaf-220	11	11	stood	stand	VERB
gujaf-220	11	12	at	at	ADP
gujaf-220	11	13	0.430	0.430	NUM
gujaf-220	11	14	with	with	ADP
gujaf-220	11	15	a	a	DET
gujaf-220	11	16	t	t	NOUN
gujaf-220	11	17	-	-	PUNCT
gujaf-220	11	18	value	value	NOUN
gujaf-220	11	19	of	of	ADP
gujaf-220	11	20	9.250	9.250	NUM
gujaf-220	11	21	,	,	PUNCT
gujaf-220	11	22	which	which	PRON
gujaf-220	11	23	is	be	AUX
gujaf-220	11	24	statistically	statistically	ADV
gujaf-220	11	25	significant	significant	ADJ
gujaf-220	11	26	at	at	ADP
gujaf-220	11	27	1	1	NUM
gujaf-220	11	28	%	%	NOUN
gujaf-220	11	29	(	(	PUNCT
gujaf-220	11	30	p<.000	p<.000	PROPN
gujaf-220	11	31	)	)	PUNCT
gujaf-220	11	32	,	,	PUNCT
gujaf-220	11	33	which	which	PRON
gujaf-220	11	34	implies	imply	VERB
gujaf-220	11	35	that	that	SCONJ
gujaf-220	11	36	where	where	SCONJ
gujaf-220	11	37	the	the	DET
gujaf-220	11	38	risk	risk	NOUN
gujaf-220	11	39	apatite	apatite	NOUN
gujaf-220	11	40	increases	increase	NOUN
gujaf-220	11	41	,	,	PUNCT
gujaf-220	11	42	the	the	DET
gujaf-220	11	43	financial	financial	ADJ
gujaf-220	11	44	reporting	reporting	NOUN
gujaf-220	11	45	quality	quality	NOUN
gujaf-220	11	46	of	of	ADP
gujaf-220	11	47	the	the	DET
gujaf-220	11	48	selected	select	VERB
gujaf-220	11	49	firms	firm	NOUN
gujaf-220	11	50	reduces	reduce	VERB
gujaf-220	11	51	.	.	PUNCT
gujaf-220	12	1	the	the	DET
gujaf-220	12	2	study	study	NOUN
gujaf-220	12	3	concludes	conclude	VERB
gujaf-220	12	4	that	that	SCONJ
gujaf-220	12	5	risk	risk	NOUN
gujaf-220	12	6	governance	governance	NOUN
gujaf-220	12	7	plays	play	VERB
gujaf-220	12	8	an	an	DET
gujaf-220	12	9	important	important	ADJ
gujaf-220	12	10	role	role	NOUN
gujaf-220	12	11	in	in	ADP
gujaf-220	12	12	improving	improve	VERB
gujaf-220	12	13	the	the	DET
gujaf-220	12	14	quality	quality	NOUN
gujaf-220	12	15	of	of	ADP
gujaf-220	12	16	financial	financial	ADJ
gujaf-220	12	17	reporting	reporting	NOUN
gujaf-220	12	18	of	of	ADP
gujaf-220	12	19	listed	list	VERB
gujaf-220	12	20	non	non	ADJ
gujaf-220	12	21	-	-	ADJ
gujaf-220	12	22	financial	financial	ADJ
gujaf-220	12	23	firms	firm	NOUN
gujaf-220	12	24	in	in	ADP
gujaf-220	12	25	nigeria	nigeria	PROPN
gujaf-220	12	26	.	.	PUNCT
gujaf-220	13	1	it	it	PRON
gujaf-220	13	2	is	be	AUX
gujaf-220	13	3	therefore	therefore	ADV
gujaf-220	13	4	recommended	recommend	VERB
gujaf-220	13	5	among	among	ADP
gujaf-220	13	6	others	other	NOUN
gujaf-220	13	7	that	that	SCONJ
gujaf-220	13	8	shareholders	shareholder	NOUN
gujaf-220	13	9	should	should	AUX
gujaf-220	13	10	consider	consider	VERB
gujaf-220	13	11	adhering	adhere	VERB
gujaf-220	13	12	strictly	strictly	ADV
gujaf-220	13	13	with	with	ADP
gujaf-220	13	14	the	the	DET
gujaf-220	13	15	provision	provision	NOUN
gujaf-220	13	16	of	of	ADP
gujaf-220	13	17	the	the	DET
gujaf-220	13	18	new	new	ADJ
gujaf-220	13	19	corporate	corporate	ADJ
gujaf-220	13	20	governance	governance	NOUN
gujaf-220	13	21	codes	code	NOUN
gujaf-220	13	22	while	while	SCONJ
gujaf-220	13	23	appointing	appoint	VERB
gujaf-220	13	24	board	board	NOUN
gujaf-220	13	25	members	member	NOUN
gujaf-220	13	26	so	so	SCONJ
gujaf-220	13	27	as	as	SCONJ
gujaf-220	13	28	to	to	PART
gujaf-220	13	29	appoint	appoint	VERB
gujaf-220	13	30	members	member	NOUN
gujaf-220	13	31	capable	capable	ADJ
gujaf-220	13	32	of	of	ADP
gujaf-220	13	33	monitoring	monitor	VERB
gujaf-220	13	34	firms	firm	NOUN
gujaf-220	13	35	risk	risk	VERB
gujaf-220	13	36	investment	investment	NOUN
gujaf-220	13	37	by	by	ADP
gujaf-220	13	38	serving	serve	VERB
gujaf-220	13	39	in	in	ADP
gujaf-220	13	40	board	board	NOUN
gujaf-220	13	41	risk	risk	NOUN
gujaf-220	13	42	committee	committee	NOUN
gujaf-220	13	43	.	.	PUNCT
gujaf-220	14	1	firm	firm	ADJ
gujaf-220	14	2	managers	manager	NOUN
gujaf-220	14	3	should	should	AUX
gujaf-220	14	4	also	also	ADV
gujaf-220	14	5	consider	consider	VERB
gujaf-220	14	6	maintaining	maintain	VERB
gujaf-220	14	7	a	a	DET
gujaf-220	14	8	good	good	ADJ
gujaf-220	14	9	risk	risk	NOUN
gujaf-220	14	10	culture	culture	NOUN
gujaf-220	14	11	and	and	CCONJ
gujaf-220	14	12	improving	improve	VERB
gujaf-220	14	13	risk	risk	NOUN
gujaf-220	14	14	appetite	appetite	NOUN
gujaf-220	14	15	to	to	PART
gujaf-220	14	16	improve	improve	VERB
gujaf-220	14	17	financial	financial	ADJ
gujaf-220	14	18	reporting	reporting	NOUN
gujaf-220	14	19	quality	quality	NOUN
gujaf-220	14	20	of	of	ADP
gujaf-220	14	21	listed	list	VERB
gujaf-220	14	22	non	non	ADJ
gujaf-220	14	23	-	-	ADJ
gujaf-220	14	24	financial	financial	ADJ
gujaf-220	14	25	firms	firm	NOUN
gujaf-220	14	26	in	in	ADP
gujaf-220	14	27	nigeria	nigeria	PROPN
gujaf-220	14	28	.	.	PUNCT
gujaf-220	15	1	keywords	keyword	NOUN
gujaf-220	15	2	:	:	PUNCT
gujaf-220	15	3	risk	risk	NOUN
gujaf-220	15	4	governance	governance	NOUN
gujaf-220	15	5	structure	structure	NOUN
gujaf-220	15	6	,	,	PUNCT
gujaf-220	15	7	risk	risk	NOUN
gujaf-220	15	8	culture	culture	NOUN
gujaf-220	15	9	,	,	PUNCT
gujaf-220	15	10	risk	risk	NOUN
gujaf-220	15	11	appetite	appetite	NOUN
gujaf-220	15	12	,	,	PUNCT
gujaf-220	15	13	financial	financial	ADJ
gujaf-220	15	14	reporting	reporting	NOUN
gujaf-220	15	15	quality	quality	NOUN
gujaf-220	15	16	1	1	NUM
gujaf-220	15	17	.	.	PUNCT
gujaf-220	15	18	background	background	NOUN
gujaf-220	15	19	issues	issue	NOUN
gujaf-220	15	20	one	one	NUM
gujaf-220	15	21	of	of	ADP
gujaf-220	15	22	the	the	DET
gujaf-220	15	23	primary	primary	ADJ
gujaf-220	15	24	responsibilities	responsibility	NOUN
gujaf-220	15	25	of	of	ADP
gujaf-220	15	26	the	the	DET
gujaf-220	15	27	board	board	NOUN
gujaf-220	15	28	of	of	ADP
gujaf-220	15	29	directors	director	NOUN
gujaf-220	15	30	is	be	AUX
gujaf-220	15	31	to	to	PART
gujaf-220	15	32	ensure	ensure	VERB
gujaf-220	15	33	the	the	DET
gujaf-220	15	34	quality	quality	NOUN
gujaf-220	15	35	and	and	CCONJ
gujaf-220	15	36	integrity	integrity	NOUN
gujaf-220	15	37	of	of	ADP
gujaf-220	15	38	the	the	DET
gujaf-220	15	39	financial	financial	ADJ
gujaf-220	15	40	accounting	accounting	NOUN
gujaf-220	15	41	information	information	NOUN
gujaf-220	15	42	disclosed	disclose	VERB
gujaf-220	15	43	in	in	ADP
gujaf-220	15	44	the	the	DET
gujaf-220	15	45	financial	financial	ADJ
gujaf-220	15	46	statements	statement	NOUN
gujaf-220	15	47	(	(	PUNCT
gujaf-220	15	48	cohen	cohen	NOUN
gujaf-220	15	49	,	,	PUNCT
gujaf-220	15	50	krishnamoorthy	krishnamoorthy	ADJ
gujaf-220	15	51	,	,	PUNCT
gujaf-220	15	52	&	&	CCONJ
gujaf-220	15	53	wright	wright	PROPN
gujaf-220	15	54	,	,	PUNCT
gujaf-220	15	55	2017	2017	NUM
gujaf-220	15	56	)	)	PUNCT
gujaf-220	15	57	.	.	PUNCT
gujaf-220	16	1	the	the	DET
gujaf-220	16	2	risk	risk	NOUN
gujaf-220	16	3	governance	governance	NOUN
gujaf-220	16	4	(	(	PUNCT
gujaf-220	16	5	rg	rg	NOUN
gujaf-220	16	6	)	)	PUNCT
gujaf-220	16	7	architecture	architecture	NOUN
gujaf-220	16	8	of	of	ADP
gujaf-220	16	9	the	the	DET
gujaf-220	16	10	board	board	NOUN
gujaf-220	16	11	of	of	ADP
gujaf-220	16	12	directors	director	NOUN
gujaf-220	16	13	can	can	AUX
gujaf-220	16	14	significantly	significantly	ADV
gujaf-220	16	15	influence	influence	VERB
gujaf-220	16	16	the	the	DET
gujaf-220	16	17	quality	quality	NOUN
gujaf-220	16	18	of	of	ADP
gujaf-220	16	19	financial	financial	ADJ
gujaf-220	16	20	reporting	reporting	NOUN
gujaf-220	16	21	of	of	ADP
gujaf-220	16	22	an	an	DET
gujaf-220	16	23	entity	entity	NOUN
gujaf-220	16	24	.	.	PUNCT
gujaf-220	17	1	risk	risk	NOUN
gujaf-220	17	2	governance	governance	NOUN
gujaf-220	17	3	encapsulates	encapsulate	VERB
gujaf-220	17	4	the	the	DET
gujaf-220	17	5	entire	entire	ADJ
gujaf-220	17	6	entity	entity	NOUN
gujaf-220	17	7	-	-	PUNCT
gujaf-220	17	8	wide	wide	ADJ
gujaf-220	17	9	structures	structure	NOUN
gujaf-220	17	10	,	,	PUNCT
gujaf-220	17	11	formal	formal	ADJ
gujaf-220	17	12	relationships	relationship	NOUN
gujaf-220	17	13	,	,	PUNCT
gujaf-220	17	14	risk	risk	NOUN
gujaf-220	17	15	culture	culture	NOUN
gujaf-220	17	16	and	and	CCONJ
gujaf-220	17	17	mailto:madumustapha@gmail.com	mailto:madumustapha@gmail.com	X
gujaf-220	18	1	mailto:mustapha.madu@nmdpra.gov.ng	mailto:mustapha.madu@nmdpra.gov.ng	PROPN
gujaf-220	18	2	mailto:shehu.hassan@fukashere.edu.ng	mailto:shehu.hassan@fukashere.edu.ng	NUM
gujaf-220	18	3	mailto:shehu.hassanus.usman@gmail.com	mailto:shehu.hassanus.usman@gmail.com	NOUN
gujaf-220	18	4	3	3	NUM
gujaf-220	18	5	appetite	appetite	NOUN
gujaf-220	18	6	designed	design	VERB
gujaf-220	18	7	to	to	PART
gujaf-220	18	8	support	support	VERB
gujaf-220	18	9	and	and	CCONJ
gujaf-220	18	10	galvanize	galvanize	VERB
gujaf-220	18	11	risk	risk	NOUN
gujaf-220	18	12	-	-	PUNCT
gujaf-220	18	13	conscious	conscious	ADJ
gujaf-220	18	14	decision	decision	NOUN
gujaf-220	18	15	-	-	PUNCT
gujaf-220	18	16	making	making	NOUN
gujaf-220	18	17	for	for	ADP
gujaf-220	18	18	optimal	optimal	ADJ
gujaf-220	18	19	risk	risk	NOUN
gujaf-220	18	20	management	management	NOUN
gujaf-220	18	21	outcomes	outcome	NOUN
gujaf-220	18	22	.	.	PUNCT
gujaf-220	19	1	risk	risk	NOUN
gujaf-220	19	2	governance	governance	NOUN
gujaf-220	19	3	is	be	AUX
gujaf-220	19	4	a	a	DET
gujaf-220	19	5	framework	framework	NOUN
gujaf-220	19	6	through	through	ADP
gujaf-220	19	7	which	which	PRON
gujaf-220	19	8	the	the	DET
gujaf-220	19	9	board	board	NOUN
gujaf-220	19	10	and	and	CCONJ
gujaf-220	19	11	management	management	NOUN
gujaf-220	19	12	establish	establish	VERB
gujaf-220	19	13	the	the	DET
gujaf-220	19	14	firm	firm	NOUN
gujaf-220	19	15	’s	’s	PART
gujaf-220	19	16	strategy	strategy	NOUN
gujaf-220	19	17	,	,	PUNCT
gujaf-220	19	18	articulate	articulate	VERB
gujaf-220	19	19	and	and	CCONJ
gujaf-220	19	20	monitor	monitor	VERB
gujaf-220	19	21	adherence	adherence	NOUN
gujaf-220	19	22	to	to	ADP
gujaf-220	19	23	risk	risk	NOUN
gujaf-220	19	24	appetite	appetite	NOUN
gujaf-220	19	25	and	and	CCONJ
gujaf-220	19	26	risks	risk	NOUN
gujaf-220	19	27	limits	limit	NOUN
gujaf-220	19	28	,	,	PUNCT
gujaf-220	19	29	and	and	CCONJ
gujaf-220	19	30	identify	identify	VERB
gujaf-220	19	31	,	,	PUNCT
gujaf-220	19	32	measure	measure	NOUN
gujaf-220	19	33	and	and	CCONJ
gujaf-220	19	34	manage	manage	VERB
gujaf-220	19	35	risks	risk	NOUN
gujaf-220	19	36	.	.	PUNCT
gujaf-220	20	1	the	the	DET
gujaf-220	20	2	governance	governance	NOUN
gujaf-220	20	3	responsibilities	responsibility	NOUN
gujaf-220	20	4	of	of	ADP
gujaf-220	20	5	the	the	DET
gujaf-220	20	6	board	board	NOUN
gujaf-220	20	7	include	include	VERB
gujaf-220	20	8	risk	risk	NOUN
gujaf-220	20	9	governance	governance	NOUN
gujaf-220	20	10	and	and	CCONJ
gujaf-220	20	11	culture	culture	NOUN
gujaf-220	20	12	,	,	PUNCT
gujaf-220	20	13	objective	objective	NOUN
gujaf-220	20	14	and	and	CCONJ
gujaf-220	20	15	strategy	strategy	NOUN
gujaf-220	20	16	setting	setting	NOUN
gujaf-220	20	17	;	;	PUNCT
gujaf-220	20	18	performance	performance	NOUN
gujaf-220	20	19	;	;	PUNCT
gujaf-220	20	20	information	information	NOUN
gujaf-220	20	21	,	,	PUNCT
gujaf-220	20	22	communications	communication	NOUN
gujaf-220	20	23	and	and	CCONJ
gujaf-220	20	24	reporting	reporting	NOUN
gujaf-220	20	25	and	and	CCONJ
gujaf-220	20	26	constant	constant	ADJ
gujaf-220	20	27	review	review	NOUN
gujaf-220	20	28	and	and	CCONJ
gujaf-220	20	29	revision	revision	NOUN
gujaf-220	20	30	of	of	ADP
gujaf-220	20	31	operational	operational	ADJ
gujaf-220	20	32	practices	practice	NOUN
gujaf-220	20	33	to	to	PART
gujaf-220	20	34	improve	improve	VERB
gujaf-220	20	35	performance	performance	NOUN
gujaf-220	20	36	of	of	ADP
gujaf-220	20	37	the	the	DET
gujaf-220	20	38	organisation	organisation	NOUN
gujaf-220	20	39	(	(	PUNCT
gujaf-220	20	40	coso	coso	NOUN
gujaf-220	20	41	,	,	PUNCT
gujaf-220	20	42	2017	2017	NUM
gujaf-220	20	43	)	)	PUNCT
gujaf-220	20	44	.	.	PUNCT
gujaf-220	21	1	the	the	DET
gujaf-220	21	2	plethora	plethora	NOUN
gujaf-220	21	3	of	of	ADP
gujaf-220	21	4	financial	financial	ADJ
gujaf-220	21	5	and	and	CCONJ
gujaf-220	21	6	accounting	accounting	NOUN
gujaf-220	21	7	frauds	fraud	NOUN
gujaf-220	21	8	worldwide	worldwide	ADV
gujaf-220	21	9	has	have	AUX
gujaf-220	21	10	created	create	VERB
gujaf-220	21	11	a	a	DET
gujaf-220	21	12	logical	logical	ADJ
gujaf-220	21	13	enquiry	enquiry	NOUN
gujaf-220	21	14	into	into	ADP
gujaf-220	21	15	the	the	DET
gujaf-220	21	16	risk	risk	NOUN
gujaf-220	21	17	governance	governance	NOUN
gujaf-220	21	18	practices	practice	NOUN
gujaf-220	21	19	of	of	ADP
gujaf-220	21	20	corporate	corporate	ADJ
gujaf-220	21	21	entities	entity	NOUN
gujaf-220	21	22	.	.	PUNCT
gujaf-220	22	1	this	this	PRON
gujaf-220	22	2	has	have	AUX
gujaf-220	22	3	prompted	prompt	VERB
gujaf-220	22	4	academics	academic	NOUN
gujaf-220	22	5	,	,	PUNCT
gujaf-220	22	6	professional	professional	ADJ
gujaf-220	22	7	,	,	PUNCT
gujaf-220	22	8	governing	govern	VERB
gujaf-220	22	9	boards	board	NOUN
gujaf-220	22	10	,	,	PUNCT
gujaf-220	22	11	rating	rating	NOUN
gujaf-220	22	12	agencies	agency	NOUN
gujaf-220	22	13	to	to	PART
gujaf-220	22	14	pay	pay	VERB
gujaf-220	22	15	attention	attention	NOUN
gujaf-220	22	16	to	to	ADP
gujaf-220	22	17	risk	risk	NOUN
gujaf-220	22	18	governance	governance	NOUN
gujaf-220	22	19	and	and	CCONJ
gujaf-220	22	20	regulatory	regulatory	ADJ
gujaf-220	22	21	agencies	agency	NOUN
gujaf-220	22	22	to	to	PART
gujaf-220	22	23	promulgate	promulgate	VERB
gujaf-220	22	24	legislations	legislation	NOUN
gujaf-220	22	25	,	,	PUNCT
gujaf-220	22	26	advisories	advisory	NOUN
gujaf-220	22	27	and	and	CCONJ
gujaf-220	22	28	codes	code	NOUN
gujaf-220	22	29	of	of	ADP
gujaf-220	22	30	governance	governance	NOUN
gujaf-220	22	31	and	and	CCONJ
gujaf-220	22	32	recommendations	recommendation	NOUN
gujaf-220	22	33	to	to	PART
gujaf-220	22	34	strengthen	strengthen	VERB
gujaf-220	22	35	risk	risk	NOUN
gujaf-220	22	36	-	-	PUNCT
gujaf-220	22	37	based	base	VERB
gujaf-220	22	38	decisions	decision	NOUN
gujaf-220	22	39	for	for	ADP
gujaf-220	22	40	optimal	optimal	ADJ
gujaf-220	22	41	outcomes	outcome	NOUN
gujaf-220	22	42	.	.	PUNCT
gujaf-220	23	1	however	however	ADV
gujaf-220	23	2	,	,	PUNCT
gujaf-220	23	3	instituting	institute	VERB
gujaf-220	23	4	robust	robust	ADJ
gujaf-220	23	5	and	and	CCONJ
gujaf-220	23	6	effective	effective	ADJ
gujaf-220	23	7	risk	risk	NOUN
gujaf-220	23	8	governance	governance	NOUN
gujaf-220	23	9	system	system	NOUN
gujaf-220	23	10	helps	helps	AUX
gujaf-220	23	11	engender	engender	VERB
gujaf-220	23	12	accountable	accountable	ADJ
gujaf-220	23	13	management	management	NOUN
gujaf-220	23	14	,	,	PUNCT
gujaf-220	23	15	the	the	DET
gujaf-220	23	16	mitigation	mitigation	NOUN
gujaf-220	23	17	of	of	ADP
gujaf-220	23	18	bad	bad	ADJ
gujaf-220	23	19	practices	practice	NOUN
gujaf-220	23	20	and	and	CCONJ
gujaf-220	23	21	management	management	NOUN
gujaf-220	23	22	of	of	ADP
gujaf-220	23	23	significant	significant	ADJ
gujaf-220	23	24	risks	risk	NOUN
gujaf-220	23	25	facing	face	VERB
gujaf-220	23	26	an	an	DET
gujaf-220	23	27	entity	entity	NOUN
gujaf-220	23	28	for	for	ADP
gujaf-220	23	29	enhanced	enhanced	ADJ
gujaf-220	23	30	quality	quality	NOUN
gujaf-220	23	31	of	of	ADP
gujaf-220	23	32	accounting	accounting	NOUN
gujaf-220	23	33	information	information	NOUN
gujaf-220	23	34	to	to	ADP
gujaf-220	23	35	stakeholders	stakeholder	NOUN
gujaf-220	23	36	(	(	PUNCT
gujaf-220	23	37	fathi	fathi	PROPN
gujaf-220	23	38	,	,	PUNCT
gujaf-220	23	39	2013	2013	NUM
gujaf-220	23	40	)	)	PUNCT
gujaf-220	23	41	.	.	PUNCT
gujaf-220	24	1	a	a	DET
gujaf-220	24	2	robust	robust	ADJ
gujaf-220	24	3	risk	risk	NOUN
gujaf-220	24	4	governance	governance	NOUN
gujaf-220	24	5	system	system	NOUN
gujaf-220	24	6	is	be	AUX
gujaf-220	24	7	responsible	responsible	ADJ
gujaf-220	24	8	for	for	ADP
gujaf-220	24	9	ensuring	ensure	VERB
gujaf-220	24	10	the	the	DET
gujaf-220	24	11	quality	quality	NOUN
gujaf-220	24	12	of	of	ADP
gujaf-220	24	13	financial	financial	ADJ
gujaf-220	24	14	reporting	reporting	NOUN
gujaf-220	24	15	by	by	ADP
gujaf-220	24	16	founding	found	VERB
gujaf-220	24	17	effective	effective	ADJ
gujaf-220	24	18	internal	internal	ADJ
gujaf-220	24	19	control	control	NOUN
gujaf-220	24	20	mechanism	mechanism	NOUN
gujaf-220	24	21	(	(	PUNCT
gujaf-220	24	22	chen	chen	PROPN
gujaf-220	24	23	,	,	PUNCT
gujaf-220	24	24	et	et	PROPN
gujaf-220	24	25	.	.	PUNCT
gujaf-220	25	1	al	al	PROPN
gujaf-220	25	2	,	,	PUNCT
gujaf-220	25	3	2015	2015	NUM
gujaf-220	25	4	)	)	PUNCT
gujaf-220	25	5	and	and	CCONJ
gujaf-220	25	6	risk	risk	NOUN
gujaf-220	25	7	management	management	NOUN
gujaf-220	25	8	practices	practice	NOUN
gujaf-220	25	9	(	(	PUNCT
gujaf-220	25	10	amartey	amartey	NOUN
gujaf-220	25	11	and	and	CCONJ
gujaf-220	25	12	kamal	kamal	PROPN
gujaf-220	25	13	,	,	PUNCT
gujaf-220	25	14	2018	2018	NUM
gujaf-220	25	15	)	)	PUNCT
gujaf-220	25	16	.	.	PUNCT
gujaf-220	26	1	it	it	PRON
gujaf-220	26	2	is	be	AUX
gujaf-220	26	3	believed	believe	VERB
gujaf-220	26	4	that	that	SCONJ
gujaf-220	26	5	risk	risk	NOUN
gujaf-220	26	6	governance	governance	NOUN
gujaf-220	26	7	system	system	NOUN
gujaf-220	26	8	ensures	ensure	VERB
gujaf-220	26	9	that	that	SCONJ
gujaf-220	26	10	the	the	DET
gujaf-220	26	11	board	board	NOUN
gujaf-220	26	12	is	be	AUX
gujaf-220	26	13	responsible	responsible	ADJ
gujaf-220	26	14	for	for	ADP
gujaf-220	26	15	being	be	AUX
gujaf-220	26	16	actively	actively	ADV
gujaf-220	26	17	involved	involve	VERB
gujaf-220	26	18	in	in	ADP
gujaf-220	26	19	risk	risk	NOUN
gujaf-220	26	20	monitoring	monitoring	NOUN
gujaf-220	26	21	and	and	CCONJ
gujaf-220	26	22	risk	risk	NOUN
gujaf-220	26	23	governance	governance	NOUN
gujaf-220	26	24	oversight	oversight	NOUN
gujaf-220	26	25	as	as	ADP
gujaf-220	26	26	the	the	DET
gujaf-220	26	27	critical	critical	ADJ
gujaf-220	26	28	basis	basis	NOUN
gujaf-220	26	29	for	for	ADP
gujaf-220	26	30	effective	effective	ADJ
gujaf-220	26	31	risk	risk	NOUN
gujaf-220	26	32	management	management	NOUN
gujaf-220	26	33	practices	practice	NOUN
gujaf-220	26	34	.	.	PUNCT
gujaf-220	27	1	the	the	DET
gujaf-220	27	2	emergence	emergence	NOUN
gujaf-220	27	3	of	of	ADP
gujaf-220	27	4	the	the	DET
gujaf-220	27	5	global	global	ADJ
gujaf-220	27	6	financial	financial	ADJ
gujaf-220	27	7	crisis	crisis	NOUN
gujaf-220	27	8	of	of	ADP
gujaf-220	27	9	2007	2007	NUM
gujaf-220	27	10	-	-	SYM
gujaf-220	27	11	2008	2008	NUM
gujaf-220	27	12	was	be	AUX
gujaf-220	27	13	attributed	attribute	VERB
gujaf-220	27	14	to	to	ADP
gujaf-220	27	15	the	the	DET
gujaf-220	27	16	combined	combine	VERB
gujaf-220	27	17	effects	effect	NOUN
gujaf-220	27	18	of	of	ADP
gujaf-220	27	19	corporate	corporate	ADJ
gujaf-220	27	20	governance	governance	NOUN
gujaf-220	27	21	arrangements	arrangement	NOUN
gujaf-220	27	22	and	and	CCONJ
gujaf-220	27	23	ineffective	ineffective	ADJ
gujaf-220	27	24	risk	risk	NOUN
gujaf-220	27	25	management	management	NOUN
gujaf-220	27	26	practices	practice	NOUN
gujaf-220	27	27	which	which	PRON
gujaf-220	27	28	contributed	contribute	VERB
gujaf-220	27	29	to	to	ADP
gujaf-220	27	30	its	its	PRON
gujaf-220	27	31	severity	severity	NOUN
gujaf-220	27	32	(	(	PUNCT
gujaf-220	27	33	gontarek	gontarek	NOUN
gujaf-220	27	34	,	,	PUNCT
gujaf-220	27	35	2016	2016	NUM
gujaf-220	27	36	)	)	PUNCT
gujaf-220	27	37	.	.	PUNCT
gujaf-220	28	1	in	in	ADP
gujaf-220	28	2	the	the	DET
gujaf-220	28	3	nigerian	nigerian	ADJ
gujaf-220	28	4	context	context	NOUN
gujaf-220	28	5	,	,	PUNCT
gujaf-220	28	6	notable	notable	ADJ
gujaf-220	28	7	corporate	corporate	ADJ
gujaf-220	28	8	accounting	accounting	NOUN
gujaf-220	28	9	and	and	CCONJ
gujaf-220	28	10	financial	financial	ADJ
gujaf-220	28	11	shames	shame	NOUN
gujaf-220	28	12	have	have	AUX
gujaf-220	28	13	been	be	AUX
gujaf-220	28	14	witnessed	witness	VERB
gujaf-220	28	15	over	over	ADP
gujaf-220	28	16	the	the	DET
gujaf-220	28	17	two	two	NUM
gujaf-220	28	18	decades	decade	NOUN
gujaf-220	28	19	in	in	ADP
gujaf-220	28	20	the	the	DET
gujaf-220	28	21	nonfinancial	nonfinancial	ADJ
gujaf-220	28	22	sector	sector	NOUN
gujaf-220	28	23	including	include	VERB
gujaf-220	28	24	the	the	DET
gujaf-220	28	25	famous	famous	ADJ
gujaf-220	28	26	accounting	accounting	NOUN
gujaf-220	28	27	frauds	fraud	NOUN
gujaf-220	28	28	perpetrated	perpetrate	VERB
gujaf-220	28	29	by	by	ADP
gujaf-220	28	30	cadbury	cadbury	PROPN
gujaf-220	28	31	nigeria	nigeria	PROPN
gujaf-220	28	32	plc	plc	PROPN
gujaf-220	28	33	,	,	PUNCT
gujaf-220	28	34	a	a	DET
gujaf-220	28	35	nonfinancial	nonfinancial	ADJ
gujaf-220	28	36	firm	firm	NOUN
gujaf-220	28	37	.	.	PUNCT
gujaf-220	29	1	recently	recently	ADV
gujaf-220	29	2	,	,	PUNCT
gujaf-220	29	3	the	the	DET
gujaf-220	29	4	nigerian	nigerian	ADJ
gujaf-220	29	5	securities	securities	PROPN
gujaf-220	29	6	and	and	CCONJ
gujaf-220	29	7	exchange	exchange	PROPN
gujaf-220	29	8	commission	commission	PROPN
gujaf-220	29	9	(	(	PUNCT
gujaf-220	29	10	sec	sec	PROPN
gujaf-220	29	11	)	)	PUNCT
gujaf-220	29	12	alleged	allege	VERB
gujaf-220	29	13	fraudulent	fraudulent	ADJ
gujaf-220	29	14	financial	financial	ADJ
gujaf-220	29	15	statement	statement	NOUN
gujaf-220	29	16	practices	practice	NOUN
gujaf-220	29	17	against	against	ADP
gujaf-220	29	18	the	the	DET
gujaf-220	29	19	energy	energy	NOUN
gujaf-220	29	20	giant	giant	NOUN
gujaf-220	29	21	oando	oando	PROPN
gujaf-220	29	22	marketing	marketing	PROPN
gujaf-220	29	23	plc	plc	PROPN
gujaf-220	29	24	.	.	PUNCT
gujaf-220	30	1	since	since	SCONJ
gujaf-220	30	2	these	these	PRON
gujaf-220	30	3	are	be	AUX
gujaf-220	30	4	blue	blue	ADJ
gujaf-220	30	5	chip	chip	NOUN
gujaf-220	30	6	companies	company	NOUN
gujaf-220	30	7	within	within	ADP
gujaf-220	30	8	the	the	DET
gujaf-220	30	9	context	context	NOUN
gujaf-220	30	10	of	of	ADP
gujaf-220	30	11	the	the	DET
gujaf-220	30	12	nigerian	nigerian	ADJ
gujaf-220	30	13	stock	stock	NOUN
gujaf-220	30	14	exchange	exchange	PROPN
gujaf-220	30	15	(	(	PUNCT
gujaf-220	30	16	nse	nse	NOUN
gujaf-220	30	17	)	)	PUNCT
gujaf-220	30	18	,	,	PUNCT
gujaf-220	30	19	it	it	PRON
gujaf-220	30	20	would	would	AUX
gujaf-220	30	21	be	be	AUX
gujaf-220	30	22	within	within	ADP
gujaf-220	30	23	reasonable	reasonable	ADJ
gujaf-220	30	24	expectation	expectation	NOUN
gujaf-220	30	25	of	of	ADP
gujaf-220	30	26	investors	investor	NOUN
gujaf-220	30	27	and	and	CCONJ
gujaf-220	30	28	stakeholders	stakeholder	NOUN
gujaf-220	30	29	to	to	PART
gujaf-220	30	30	assume	assume	VERB
gujaf-220	30	31	that	that	SCONJ
gujaf-220	30	32	risk	risk	NOUN
gujaf-220	30	33	management	management	NOUN
gujaf-220	30	34	practices	practice	NOUN
gujaf-220	30	35	were	be	AUX
gujaf-220	30	36	firmly	firmly	ADV
gujaf-220	30	37	instituted	institute	VERB
gujaf-220	30	38	in	in	ADP
gujaf-220	30	39	these	these	DET
gujaf-220	30	40	firms	firm	NOUN
gujaf-220	30	41	and	and	CCONJ
gujaf-220	30	42	all	all	DET
gujaf-220	30	43	corporate	corporate	ADJ
gujaf-220	30	44	entities	entity	NOUN
gujaf-220	30	45	.	.	PUNCT
gujaf-220	31	1	lingel	lingel	PROPN
gujaf-220	31	2	and	and	CCONJ
gujaf-220	31	3	sheedy	sheedy	PROPN
gujaf-220	31	4	(	(	PUNCT
gujaf-220	31	5	2012	2012	NUM
gujaf-220	31	6	)	)	PUNCT
gujaf-220	31	7	observed	observe	VERB
gujaf-220	31	8	that	that	SCONJ
gujaf-220	31	9	corporate	corporate	ADJ
gujaf-220	31	10	entities	entity	NOUN
gujaf-220	31	11	may	may	AUX
gujaf-220	31	12	overstate	overstate	VERB
gujaf-220	31	13	their	their	PRON
gujaf-220	31	14	commitment	commitment	NOUN
gujaf-220	31	15	to	to	PART
gujaf-220	31	16	risk	risk	VERB
gujaf-220	31	17	management	management	NOUN
gujaf-220	31	18	to	to	PART
gujaf-220	31	19	circumvent	circumvent	VERB
gujaf-220	31	20	unwelcome	unwelcome	ADJ
gujaf-220	31	21	regulatory	regulatory	ADJ
gujaf-220	31	22	and	and	CCONJ
gujaf-220	31	23	stakeholder	stakeholder	NOUN
gujaf-220	31	24	scrutiny	scrutiny	NOUN
gujaf-220	31	25	in	in	ADP
gujaf-220	31	26	a	a	DET
gujaf-220	31	27	business	business	NOUN
gujaf-220	31	28	world	world	NOUN
gujaf-220	31	29	of	of	ADP
gujaf-220	31	30	the	the	DET
gujaf-220	31	31	moral	moral	ADJ
gujaf-220	31	32	hazard	hazard	NOUN
gujaf-220	31	33	problem	problem	NOUN
gujaf-220	31	34	and	and	CCONJ
gujaf-220	31	35	possible	possible	ADJ
gujaf-220	31	36	bailouts	bailout	NOUN
gujaf-220	31	37	from	from	ADP
gujaf-220	31	38	the	the	DET
gujaf-220	31	39	public	public	ADJ
gujaf-220	31	40	treasury	treasury	NOUN
gujaf-220	31	41	.	.	PUNCT
gujaf-220	32	1	to	to	PART
gujaf-220	32	2	underscore	underscore	VERB
gujaf-220	32	3	the	the	DET
gujaf-220	32	4	significance	significance	NOUN
gujaf-220	32	5	of	of	ADP
gujaf-220	32	6	sound	sound	ADJ
gujaf-220	32	7	risk	risk	NOUN
gujaf-220	32	8	management	management	NOUN
gujaf-220	32	9	practices	practice	NOUN
gujaf-220	32	10	,	,	PUNCT
gujaf-220	32	11	the	the	DET
gujaf-220	32	12	nigerian	nigerian	ADJ
gujaf-220	32	13	regulatory	regulatory	ADJ
gujaf-220	32	14	authorities	authority	NOUN
gujaf-220	32	15	have	have	AUX
gujaf-220	32	16	emphasized	emphasize	VERB
gujaf-220	32	17	the	the	DET
gujaf-220	32	18	establishment	establishment	NOUN
gujaf-220	32	19	of	of	ADP
gujaf-220	32	20	risk	risk	NOUN
gujaf-220	32	21	management	management	NOUN
gujaf-220	32	22	structures	structure	NOUN
gujaf-220	32	23	embedded	embed	VERB
gujaf-220	32	24	with	with	ADP
gujaf-220	32	25	appropriate	appropriate	ADJ
gujaf-220	32	26	risk	risk	NOUN
gujaf-220	32	27	culture	culture	NOUN
gujaf-220	32	28	and	and	CCONJ
gujaf-220	32	29	appetites	appetite	NOUN
gujaf-220	32	30	.	.	PUNCT
gujaf-220	33	1	for	for	ADP
gujaf-220	33	2	instance	instance	NOUN
gujaf-220	33	3	,	,	PUNCT
gujaf-220	33	4	the	the	DET
gujaf-220	33	5	section	section	NOUN
gujaf-220	33	6	11.5	11.5	NUM
gujaf-220	33	7	of	of	ADP
gujaf-220	33	8	the	the	DET
gujaf-220	33	9	2018	2018	NUM
gujaf-220	33	10	nigerian	nigerian	ADJ
gujaf-220	33	11	corporate	corporate	ADJ
gujaf-220	33	12	governance	governance	NOUN
gujaf-220	33	13	code	code	NOUN
gujaf-220	33	14	(	(	PUNCT
gujaf-220	33	15	ncgc	ncgc	NOUN
gujaf-220	33	16	)	)	PUNCT
gujaf-220	33	17	requires	require	VERB
gujaf-220	33	18	all	all	DET
gujaf-220	33	19	listed	list	VERB
gujaf-220	33	20	firms	firm	NOUN
gujaf-220	33	21	to	to	PART
gujaf-220	33	22	provide	provide	VERB
gujaf-220	33	23	risk	risk	NOUN
gujaf-220	33	24	management	management	NOUN
gujaf-220	33	25	committee	committee	NOUN
gujaf-220	33	26	(	(	PUNCT
gujaf-220	33	27	rmc	rmc	PROPN
gujaf-220	33	28	)	)	PUNCT
gujaf-220	33	29	with	with	ADP
gujaf-220	33	30	active	active	ADJ
gujaf-220	33	31	involvement	involvement	NOUN
gujaf-220	33	32	in	in	ADP
gujaf-220	33	33	risk	risk	NOUN
gujaf-220	33	34	governance	governance	NOUN
gujaf-220	33	35	and	and	CCONJ
gujaf-220	33	36	oversight	oversight	NOUN
gujaf-220	33	37	function	function	NOUN
gujaf-220	33	38	.	.	PUNCT
gujaf-220	34	1	enhancing	enhance	VERB
gujaf-220	34	2	the	the	DET
gujaf-220	34	3	overall	overall	ADJ
gujaf-220	34	4	risk	risk	NOUN
gujaf-220	34	5	governance	governance	NOUN
gujaf-220	34	6	architecture	architecture	NOUN
gujaf-220	34	7	may	may	AUX
gujaf-220	34	8	lead	lead	VERB
gujaf-220	34	9	to	to	ADP
gujaf-220	34	10	positive	positive	ADJ
gujaf-220	34	11	effect	effect	NOUN
gujaf-220	34	12	on	on	ADP
gujaf-220	34	13	the	the	DET
gujaf-220	34	14	quality	quality	NOUN
gujaf-220	34	15	of	of	ADP
gujaf-220	34	16	financial	financial	ADJ
gujaf-220	34	17	accounting	accounting	NOUN
gujaf-220	34	18	information	information	NOUN
gujaf-220	34	19	.	.	PUNCT
gujaf-220	35	1	many	many	ADJ
gujaf-220	35	2	studies	study	NOUN
gujaf-220	35	3	on	on	ADP
gujaf-220	35	4	the	the	DET
gujaf-220	35	5	relationship	relationship	NOUN
gujaf-220	35	6	between	between	ADP
gujaf-220	35	7	the	the	DET
gujaf-220	35	8	risk	risk	NOUN
gujaf-220	35	9	governance	governance	NOUN
gujaf-220	35	10	system	system	NOUN
gujaf-220	35	11	and	and	CCONJ
gujaf-220	35	12	quality	quality	NOUN
gujaf-220	35	13	of	of	ADP
gujaf-220	35	14	financial	financial	ADJ
gujaf-220	35	15	reporting	reporting	NOUN
gujaf-220	35	16	have	have	AUX
gujaf-220	35	17	attracted	attract	VERB
gujaf-220	35	18	the	the	DET
gujaf-220	35	19	attention	attention	NOUN
gujaf-220	35	20	of	of	ADP
gujaf-220	35	21	academic	academic	ADJ
gujaf-220	35	22	and	and	CCONJ
gujaf-220	35	23	professional	professional	ADJ
gujaf-220	35	24	researchers	researcher	NOUN
gujaf-220	35	25	.	.	PUNCT
gujaf-220	36	1	most	most	ADJ
gujaf-220	36	2	of	of	ADP
gujaf-220	36	3	the	the	DET
gujaf-220	36	4	prior	prior	ADJ
gujaf-220	36	5	research	research	NOUN
gujaf-220	36	6	focused	focus	VERB
gujaf-220	36	7	on	on	ADP
gujaf-220	36	8	investigating	investigate	VERB
gujaf-220	36	9	the	the	DET
gujaf-220	36	10	effect	effect	NOUN
gujaf-220	36	11	of	of	ADP
gujaf-220	36	12	the	the	DET
gujaf-220	36	13	risk	risk	NOUN
gujaf-220	36	14	4	4	NUM
gujaf-220	36	15	governance	governance	NOUN
gujaf-220	36	16	structurethe	structurethe	PROPN
gujaf-220	36	17	board	board	NOUN
gujaf-220	36	18	structure	structure	NOUN
gujaf-220	36	19	,	,	PUNCT
gujaf-220	36	20	ownership	ownership	NOUN
gujaf-220	36	21	structure	structure	NOUN
gujaf-220	36	22	,	,	PUNCT
gujaf-220	36	23	characteristics	characteristic	NOUN
gujaf-220	36	24	,	,	PUNCT
gujaf-220	36	25	independence	independence	NOUN
gujaf-220	36	26	and	and	CCONJ
gujaf-220	36	27	frequency	frequency	NOUN
gujaf-220	36	28	of	of	ADP
gujaf-220	36	29	meetings	meeting	NOUN
gujaf-220	36	30	and	and	CCONJ
gujaf-220	36	31	so	so	ADV
gujaf-220	36	32	on	on	ADV
gujaf-220	36	33	(	(	PUNCT
gujaf-220	36	34	hassan	hassan	PROPN
gujaf-220	36	35	and	and	CCONJ
gujaf-220	36	36	bello	bello	PROPN
gujaf-220	36	37	,	,	PUNCT
gujaf-220	36	38	(	(	PUNCT
gujaf-220	36	39	2013	2013	NUM
gujaf-220	36	40	)	)	PUNCT
gujaf-220	36	41	;	;	PUNCT
gujaf-220	36	42	song	song	NOUN
gujaf-220	36	43	and	and	CCONJ
gujaf-220	36	44	kemp	kemp	PROPN
gujaf-220	36	45	(	(	PUNCT
gujaf-220	36	46	2013	2013	NUM
gujaf-220	36	47	)	)	PUNCT
gujaf-220	36	48	,	,	PUNCT
gujaf-220	36	49	wang	wang	PROPN
gujaf-220	36	50	,	,	PUNCT
gujaf-220	36	51	bloomberg	bloomberg	PROPN
gujaf-220	36	52	,	,	PUNCT
gujaf-220	36	53	zhang	zhang	PROPN
gujaf-220	36	54	&	&	CCONJ
gujaf-220	36	55	zhang	zhang	PROPN
gujaf-220	36	56	(	(	PUNCT
gujaf-220	36	57	2015	2015	NUM
gujaf-220	36	58	)	)	PUNCT
gujaf-220	36	59	;	;	PUNCT
gujaf-220	36	60	luo	luo	PROPN
gujaf-220	36	61	,	,	PUNCT
gujaf-220	36	62	(	(	PUNCT
gujaf-220	36	63	2017	2017	NUM
gujaf-220	36	64	)	)	PUNCT
gujaf-220	36	65	,	,	PUNCT
gujaf-220	36	66	wadesango	wadesango	NOUN
gujaf-220	36	67	;	;	PUNCT
gujaf-220	36	68	mhaka	mhaka	ADJ
gujaf-220	36	69	,	,	PUNCT
gujaf-220	36	70	&	&	CCONJ
gujaf-220	36	71	wadesango	wadesango	NOUN
gujaf-220	36	72	,	,	PUNCT
gujaf-220	36	73	(	(	PUNCT
gujaf-220	36	74	2017	2017	NUM
gujaf-220	36	75	)	)	PUNCT
gujaf-220	36	76	,	,	PUNCT
gujaf-220	36	77	cohen	cohen	PROPN
gujaf-220	36	78	,	,	PUNCT
gujaf-220	36	79	krishnamoorthy	krishnamoorthy	ADJ
gujaf-220	36	80	,	,	PUNCT
gujaf-220	36	81	&	&	CCONJ
gujaf-220	36	82	wright	wright	PROPN
gujaf-220	36	83	(	(	PUNCT
gujaf-220	36	84	2017	2017	NUM
gujaf-220	36	85	)	)	PUNCT
gujaf-220	36	86	,	,	PUNCT
gujaf-220	36	87	nichita	nichita	NOUN
gujaf-220	36	88	,	,	PUNCT
gujaf-220	36	89	m.	m.	NOUN
gujaf-220	36	90	(	(	PUNCT
gujaf-220	36	91	2018	2018	NUM
gujaf-220	36	92	)	)	PUNCT
gujaf-220	36	93	;	;	PUNCT
gujaf-220	36	94	amartey	amartey	NOUN
gujaf-220	36	95	&	&	CCONJ
gujaf-220	36	96	kamal	kamal	PROPN
gujaf-220	36	97	,	,	PUNCT
gujaf-220	36	98	(	(	PUNCT
gujaf-220	36	99	2018	2018	NUM
gujaf-220	36	100	)	)	PUNCT
gujaf-220	36	101	,	,	PUNCT
gujaf-220	36	102	olayinka	olayinka	NOUN
gujaf-220	36	103	,	,	PUNCT
gujaf-220	36	104	uwuigbe	uwuigbe	NOUN
gujaf-220	36	105	.	.	PUNCT
gujaf-220	37	1	sylvester	sylvester	PROPN
gujaf-220	37	2	&	&	CCONJ
gujaf-220	37	3	uwuigbe	uwuigbe	NOUN
gujaf-220	37	4	,	,	PUNCT
gujaf-220	37	5	2018	2018	NUM
gujaf-220	37	6	)	)	PUNCT
gujaf-220	37	7	,	,	PUNCT
gujaf-220	37	8	haruna	haruna	PROPN
gujaf-220	37	9	,	,	PUNCT
gujaf-220	37	10	kwambo	kwambo	PROPN
gujaf-220	37	11	&	&	CCONJ
gujaf-220	37	12	hassan	hassan	PROPN
gujaf-220	37	13	(	(	PUNCT
gujaf-220	37	14	2018	2018	NUM
gujaf-220	37	15	)	)	PUNCT
gujaf-220	37	16	.	.	PUNCT
gujaf-220	38	1	other	other	ADJ
gujaf-220	38	2	previous	previous	ADJ
gujaf-220	38	3	studies	study	NOUN
gujaf-220	38	4	have	have	AUX
gujaf-220	38	5	considered	consider	VERB
gujaf-220	38	6	the	the	DET
gujaf-220	38	7	use	use	NOUN
gujaf-220	38	8	of	of	ADP
gujaf-220	38	9	corporate	corporate	ADJ
gujaf-220	38	10	governance	governance	NOUN
gujaf-220	38	11	index	index	NOUN
gujaf-220	38	12	or	or	CCONJ
gujaf-220	38	13	scores	score	NOUN
gujaf-220	38	14	of	of	ADP
gujaf-220	38	15	the	the	DET
gujaf-220	38	16	structural	structural	ADJ
gujaf-220	38	17	dimensions	dimension	NOUN
gujaf-220	38	18	of	of	ADP
gujaf-220	38	19	risk	risk	NOUN
gujaf-220	38	20	governance	governance	NOUN
gujaf-220	38	21	(	(	PUNCT
gujaf-220	38	22	gordon	gordon	PROPN
gujaf-220	38	23	,	,	PUNCT
gujaf-220	38	24	et	et	PROPN
gujaf-220	38	25	.	.	PUNCT
gujaf-220	39	1	al	al	PROPN
gujaf-220	39	2	,	,	PUNCT
gujaf-220	39	3	2009	2009	NUM
gujaf-220	39	4	)	)	PUNCT
gujaf-220	39	5	;	;	PUNCT
gujaf-220	39	6	risk	risk	NOUN
gujaf-220	39	7	ratings	rating	NOUN
gujaf-220	39	8	(	(	PUNCT
gujaf-220	39	9	xu	xu	INTJ
gujaf-220	39	10	,	,	PUNCT
gujaf-220	39	11	grove	grove	PROPN
gujaf-220	39	12	&	&	CCONJ
gujaf-220	39	13	schaberl	schaberl	PROPN
gujaf-220	39	14	,	,	PUNCT
gujaf-220	39	15	2013	2013	NUM
gujaf-220	39	16	;	;	PUNCT
gujaf-220	39	17	baxter	baxter	PROPN
gujaf-220	39	18	,	,	PUNCT
gujaf-220	39	19	bedard	bedard	PROPN
gujaf-220	39	20	,	,	PUNCT
gujaf-220	39	21	hoitash&yezegel	hoitash&yezegel	NOUN
gujaf-220	39	22	;	;	PUNCT
gujaf-220	39	23	2013	2013	NUM
gujaf-220	39	24	;	;	PUNCT
gujaf-220	39	25	amartey	amartey	NOUN
gujaf-220	39	26	&	&	CCONJ
gujaf-220	39	27	kamal	kamal	PROPN
gujaf-220	39	28	,	,	PUNCT
gujaf-220	39	29	2018	2018	NUM
gujaf-220	39	30	)	)	PUNCT
gujaf-220	39	31	and	and	CCONJ
gujaf-220	39	32	board	board	NOUN
gujaf-220	39	33	risk	risk	NOUN
gujaf-220	39	34	oversight	oversight	NOUN
gujaf-220	39	35	disclosures	disclosure	NOUN
gujaf-220	39	36	(	(	PUNCT
gujaf-220	39	37	edmonds	edmond	NOUN
gujaf-220	39	38	,	,	PUNCT
gujaf-220	39	39	edmonds	edmond	NOUN
gujaf-220	39	40	&	&	CCONJ
gujaf-220	39	41	leece	leece	PROPN
gujaf-220	39	42	,	,	PUNCT
gujaf-220	39	43	2015	2015	NUM
gujaf-220	39	44	)	)	PUNCT
gujaf-220	39	45	.	.	PUNCT
gujaf-220	40	1	in	in	ADP
gujaf-220	40	2	a	a	DET
gujaf-220	40	3	related	related	ADJ
gujaf-220	40	4	investigation	investigation	NOUN
gujaf-220	40	5	,	,	PUNCT
gujaf-220	40	6	fathi	fathi	PROPN
gujaf-220	40	7	(	(	PUNCT
gujaf-220	40	8	2013	2013	NUM
gujaf-220	40	9	)	)	PUNCT
gujaf-220	40	10	employed	employ	VERB
gujaf-220	40	11	the	the	DET
gujaf-220	40	12	technique	technique	NOUN
gujaf-220	40	13	of	of	ADP
gujaf-220	40	14	overall	overall	ADJ
gujaf-220	40	15	governance	governance	NOUN
gujaf-220	40	16	index	index	NOUN
gujaf-220	40	17	in	in	ADP
gujaf-220	40	18	conjunction	conjunction	NOUN
gujaf-220	40	19	with	with	ADP
gujaf-220	40	20	sub	sub	ADJ
gujaf-220	40	21	-	-	ADJ
gujaf-220	40	22	governance	governance	ADJ
gujaf-220	40	23	indices	index	NOUN
gujaf-220	40	24	to	to	PART
gujaf-220	40	25	evaluate	evaluate	VERB
gujaf-220	40	26	governance	governance	NOUN
gujaf-220	40	27	system	system	NOUN
gujaf-220	40	28	.	.	PUNCT
gujaf-220	41	1	following	follow	VERB
gujaf-220	41	2	the	the	DET
gujaf-220	41	3	recommendation	recommendation	NOUN
gujaf-220	41	4	of	of	ADP
gujaf-220	41	5	an	an	DET
gujaf-220	41	6	exploratory	exploratory	ADJ
gujaf-220	41	7	study	study	NOUN
gujaf-220	41	8	by	by	ADP
gujaf-220	41	9	gontarek	gontarek	NOUN
gujaf-220	41	10	(	(	PUNCT
gujaf-220	41	11	2016	2016	NUM
gujaf-220	41	12	)	)	PUNCT
gujaf-220	41	13	,	,	PUNCT
gujaf-220	41	14	this	this	DET
gujaf-220	41	15	study	study	NOUN
gujaf-220	41	16	integrates	integrate	VERB
gujaf-220	41	17	the	the	DET
gujaf-220	41	18	three	three	NUM
gujaf-220	41	19	dimensions	dimension	NOUN
gujaf-220	41	20	of	of	ADP
gujaf-220	41	21	risk	risk	NOUN
gujaf-220	41	22	governance	governance	NOUN
gujaf-220	41	23	system	system	NOUN
gujaf-220	41	24	namely	namely	ADV
gujaf-220	41	25	risk	risk	NOUN
gujaf-220	41	26	structure	structure	NOUN
gujaf-220	41	27	,	,	PUNCT
gujaf-220	41	28	culture	culture	NOUN
gujaf-220	41	29	and	and	CCONJ
gujaf-220	41	30	appetite	appetite	NOUN
gujaf-220	41	31	as	as	ADP
gujaf-220	41	32	increasingly	increasingly	ADV
gujaf-220	41	33	important	important	ADJ
gujaf-220	41	34	elements	element	NOUN
gujaf-220	41	35	of	of	ADP
gujaf-220	41	36	an	an	DET
gujaf-220	41	37	effective	effective	ADJ
gujaf-220	41	38	risk	risk	NOUN
gujaf-220	41	39	governance	governance	NOUN
gujaf-220	41	40	architecture	architecture	NOUN
gujaf-220	41	41	gaining	gain	VERB
gujaf-220	41	42	the	the	DET
gujaf-220	41	43	attention	attention	NOUN
gujaf-220	41	44	of	of	ADP
gujaf-220	41	45	regulatory	regulatory	ADJ
gujaf-220	41	46	authorities	authority	NOUN
gujaf-220	41	47	.	.	PUNCT
gujaf-220	42	1	it	it	PRON
gujaf-220	42	2	is	be	AUX
gujaf-220	42	3	the	the	DET
gujaf-220	42	4	opinion	opinion	NOUN
gujaf-220	42	5	of	of	ADP
gujaf-220	42	6	this	this	DET
gujaf-220	42	7	paper	paper	NOUN
gujaf-220	42	8	that	that	PRON
gujaf-220	42	9	risk	risk	NOUN
gujaf-220	42	10	governance	governance	NOUN
gujaf-220	42	11	is	be	AUX
gujaf-220	42	12	beyond	beyond	ADP
gujaf-220	42	13	risk	risk	NOUN
gujaf-220	42	14	structures	structure	NOUN
gujaf-220	42	15	but	but	CCONJ
gujaf-220	42	16	incorporates	incorporate	VERB
gujaf-220	42	17	the	the	DET
gujaf-220	42	18	entire	entire	ADJ
gujaf-220	42	19	risk	risk	NOUN
gujaf-220	42	20	management	management	NOUN
gujaf-220	42	21	weaponry	weaponry	NOUN
gujaf-220	42	22	of	of	ADP
gujaf-220	42	23	the	the	DET
gujaf-220	42	24	organisation	organisation	NOUN
gujaf-220	42	25	as	as	ADP
gujaf-220	42	26	a	a	DET
gujaf-220	42	27	techno	techno	NOUN
gujaf-220	42	28	-	-	PUNCT
gujaf-220	42	29	social	social	ADJ
gujaf-220	42	30	entity	entity	NOUN
gujaf-220	42	31	to	to	PART
gujaf-220	42	32	encompass	encompass	VERB
gujaf-220	42	33	the	the	DET
gujaf-220	42	34	risk	risk	NOUN
gujaf-220	42	35	culture	culture	NOUN
gujaf-220	42	36	and	and	CCONJ
gujaf-220	42	37	risk	risk	NOUN
gujaf-220	42	38	appetite	appetite	NOUN
gujaf-220	42	39	of	of	ADP
gujaf-220	42	40	an	an	DET
gujaf-220	42	41	entity	entity	NOUN
gujaf-220	42	42	.	.	PUNCT
gujaf-220	43	1	bromiley	bromiley	PROPN
gujaf-220	43	2	et	et	PROPN
gujaf-220	43	3	al	al	PROPN
gujaf-220	43	4	(	(	PUNCT
gujaf-220	43	5	2015	2015	NUM
gujaf-220	43	6	)	)	PUNCT
gujaf-220	43	7	suggested	suggest	VERB
gujaf-220	43	8	that	that	SCONJ
gujaf-220	43	9	the	the	DET
gujaf-220	43	10	question	question	NOUN
gujaf-220	43	11	of	of	ADP
gujaf-220	43	12	whether	whether	SCONJ
gujaf-220	43	13	entities	entity	NOUN
gujaf-220	43	14	demonstrate	demonstrate	VERB
gujaf-220	43	15	consistent	consistent	ADJ
gujaf-220	43	16	risk	risk	NOUN
gujaf-220	43	17	cultures	culture	NOUN
gujaf-220	43	18	and	and	CCONJ
gujaf-220	43	19	appetite	appetite	NOUN
gujaf-220	43	20	deserved	deserve	VERB
gujaf-220	43	21	further	further	ADJ
gujaf-220	43	22	empirical	empirical	ADJ
gujaf-220	43	23	investigations	investigation	NOUN
gujaf-220	43	24	?	?	PUNCT
gujaf-220	44	1	this	this	DET
gujaf-220	44	2	therefore	therefore	ADV
gujaf-220	44	3	,	,	PUNCT
gujaf-220	44	4	triggers	trigger	NOUN
gujaf-220	44	5	examining	examine	VERB
gujaf-220	44	6	the	the	DET
gujaf-220	44	7	tripartite	tripartite	ADJ
gujaf-220	44	8	dimensions	dimension	NOUN
gujaf-220	44	9	of	of	ADP
gujaf-220	44	10	risk	risk	NOUN
gujaf-220	44	11	governance	governance	NOUN
gujaf-220	44	12	because	because	SCONJ
gujaf-220	44	13	they	they	PRON
gujaf-220	44	14	holistically	holistically	ADV
gujaf-220	44	15	capture	capture	VERB
gujaf-220	44	16	the	the	DET
gujaf-220	44	17	complexity	complexity	NOUN
gujaf-220	44	18	of	of	ADP
gujaf-220	44	19	risk	risk	NOUN
gujaf-220	44	20	governance	governance	NOUN
gujaf-220	44	21	system	system	NOUN
gujaf-220	44	22	and	and	CCONJ
gujaf-220	44	23	reflects	reflect	VERB
gujaf-220	44	24	the	the	DET
gujaf-220	44	25	architecture	architecture	NOUN
gujaf-220	44	26	of	of	ADP
gujaf-220	44	27	its	its	PRON
gujaf-220	44	28	governance	governance	NOUN
gujaf-220	44	29	.	.	PUNCT
gujaf-220	45	1	the	the	DET
gujaf-220	45	2	main	main	ADJ
gujaf-220	45	3	preoccupation	preoccupation	NOUN
gujaf-220	45	4	of	of	ADP
gujaf-220	45	5	this	this	DET
gujaf-220	45	6	study	study	NOUN
gujaf-220	45	7	is	be	AUX
gujaf-220	45	8	to	to	PART
gujaf-220	45	9	empirically	empirically	ADV
gujaf-220	45	10	examine	examine	VERB
gujaf-220	45	11	whether	whether	SCONJ
gujaf-220	45	12	adoption	adoption	NOUN
gujaf-220	45	13	and	and	CCONJ
gujaf-220	45	14	implementation	implementation	NOUN
gujaf-220	45	15	of	of	ADP
gujaf-220	45	16	risk	risk	NOUN
gujaf-220	45	17	governance	governance	NOUN
gujaf-220	45	18	initiatives	initiative	NOUN
gujaf-220	45	19	incorporating	incorporate	VERB
gujaf-220	45	20	three	three	NUM
gujaf-220	45	21	(	(	PUNCT
gujaf-220	45	22	3	3	NUM
gujaf-220	45	23	)	)	PUNCT
gujaf-220	45	24	inherent	inherent	ADJ
gujaf-220	45	25	dimensions	dimension	NOUN
gujaf-220	45	26	namely	namely	ADV
gujaf-220	45	27	the	the	DET
gujaf-220	45	28	formal	formal	ADJ
gujaf-220	45	29	risk	risk	NOUN
gujaf-220	45	30	structures	structure	NOUN
gujaf-220	45	31	,	,	PUNCT
gujaf-220	45	32	risk	risk	NOUN
gujaf-220	45	33	culture	culture	NOUN
gujaf-220	45	34	and	and	CCONJ
gujaf-220	45	35	risk	risk	NOUN
gujaf-220	45	36	appetitecan	appetitecan	INTJ
gujaf-220	45	37	affect	affect	VERB
gujaf-220	45	38	the	the	DET
gujaf-220	45	39	quality	quality	NOUN
gujaf-220	45	40	of	of	ADP
gujaf-220	45	41	financial	financial	ADJ
gujaf-220	45	42	reporting	reporting	NOUN
gujaf-220	45	43	of	of	ADP
gujaf-220	45	44	listed	list	VERB
gujaf-220	45	45	non	non	ADJ
gujaf-220	45	46	-	-	ADJ
gujaf-220	45	47	financial	financial	ADJ
gujaf-220	45	48	companies	company	NOUN
gujaf-220	45	49	in	in	ADP
gujaf-220	45	50	nigeria	nigeria	PROPN
gujaf-220	45	51	.	.	PUNCT
gujaf-220	46	1	the	the	DET
gujaf-220	46	2	risk	risk	NOUN
gujaf-220	46	3	culture	culture	NOUN
gujaf-220	46	4	dimension	dimension	NOUN
gujaf-220	46	5	of	of	ADP
gujaf-220	46	6	risk	risk	NOUN
gujaf-220	46	7	governance	governance	NOUN
gujaf-220	46	8	consists	consist	VERB
gujaf-220	46	9	of	of	ADP
gujaf-220	46	10	the	the	DET
gujaf-220	46	11	organisational	organisational	ADJ
gujaf-220	46	12	risks	risk	NOUN
gujaf-220	46	13	value	value	NOUN
gujaf-220	46	14	system	system	NOUN
gujaf-220	46	15	,	,	PUNCT
gujaf-220	46	16	ethos	ethos	NOUN
gujaf-220	46	17	,	,	PUNCT
gujaf-220	46	18	beliefs	belief	NOUN
gujaf-220	46	19	and	and	CCONJ
gujaf-220	46	20	principles	principle	NOUN
gujaf-220	46	21	guiding	guide	VERB
gujaf-220	46	22	the	the	DET
gujaf-220	46	23	management	management	NOUN
gujaf-220	46	24	of	of	ADP
gujaf-220	46	25	entity	entity	NOUN
gujaf-220	46	26	-	-	PUNCT
gujaf-220	46	27	wide	wide	ADJ
gujaf-220	46	28	risk	risk	NOUN
gujaf-220	46	29	profiles	profile	NOUN
gujaf-220	46	30	and	and	CCONJ
gujaf-220	46	31	exposures	exposure	NOUN
gujaf-220	46	32	of	of	ADP
gujaf-220	46	33	an	an	DET
gujaf-220	46	34	organisation	organisation	NOUN
gujaf-220	46	35	.	.	PUNCT
gujaf-220	47	1	it	it	PRON
gujaf-220	47	2	is	be	AUX
gujaf-220	47	3	the	the	DET
gujaf-220	47	4	shared	share	VERB
gujaf-220	47	5	perceptions	perception	NOUN
gujaf-220	47	6	among	among	ADP
gujaf-220	47	7	employees	employee	NOUN
gujaf-220	47	8	of	of	ADP
gujaf-220	47	9	the	the	DET
gujaf-220	47	10	relative	relative	ADJ
gujaf-220	47	11	priority	priority	NOUN
gujaf-220	47	12	given	give	VERB
gujaf-220	47	13	to	to	PART
gujaf-220	47	14	risk	risk	VERB
gujaf-220	47	15	assessment	assessment	NOUN
gujaf-220	47	16	,	,	PUNCT
gujaf-220	47	17	including	include	VERB
gujaf-220	47	18	that	that	PRON
gujaf-220	47	19	of	of	ADP
gujaf-220	47	20	the	the	DET
gujaf-220	47	21	risk	risk	NOUN
gujaf-220	47	22	-	-	PUNCT
gujaf-220	47	23	related	relate	VERB
gujaf-220	47	24	practices	practice	NOUN
gujaf-220	47	25	and	and	CCONJ
gujaf-220	47	26	behaviors	behavior	NOUN
gujaf-220	47	27	that	that	PRON
gujaf-220	47	28	are	be	AUX
gujaf-220	47	29	expected	expect	VERB
gujaf-220	47	30	,	,	PUNCT
gujaf-220	47	31	valued	value	VERB
gujaf-220	47	32	and	and	CCONJ
gujaf-220	47	33	supported	support	VERB
gujaf-220	47	34	(	(	PUNCT
gujaf-220	47	35	sheedy	sheedy	PROPN
gujaf-220	47	36	,	,	PUNCT
gujaf-220	47	37	griffin	griffin	PROPN
gujaf-220	47	38	and	and	CCONJ
gujaf-220	47	39	barbour	barbour	PROPN
gujaf-220	47	40	,	,	PUNCT
gujaf-220	47	41	2017	2017	NUM
gujaf-220	47	42	)	)	PUNCT
gujaf-220	47	43	.	.	PUNCT
gujaf-220	48	1	relevant	relevant	ADJ
gujaf-220	48	2	risk	risk	NOUN
gujaf-220	48	3	governance	governance	NOUN
gujaf-220	48	4	international	international	ADJ
gujaf-220	48	5	frameworks	framework	NOUN
gujaf-220	48	6	like	like	ADP
gujaf-220	48	7	the	the	DET
gujaf-220	48	8	basel	basel	PROPN
gujaf-220	48	9	committee	committee	PROPN
gujaf-220	48	10	recommendations	recommendation	NOUN
gujaf-220	48	11	and	and	CCONJ
gujaf-220	48	12	national	national	ADJ
gujaf-220	48	13	corporate	corporate	ADJ
gujaf-220	48	14	governance	governance	NOUN
gujaf-220	48	15	jurisdictions	jurisdiction	NOUN
gujaf-220	48	16	like	like	ADP
gujaf-220	48	17	the	the	DET
gujaf-220	48	18	nigerian	nigerian	ADJ
gujaf-220	48	19	code	code	NOUN
gujaf-220	48	20	of	of	ADP
gujaf-220	48	21	corporate	corporate	ADJ
gujaf-220	48	22	governance	governance	NOUN
gujaf-220	48	23	(	(	PUNCT
gujaf-220	48	24	sec	sec	PROPN
gujaf-220	48	25	code	code	PROPN
gujaf-220	48	26	2011	2011	NUM
gujaf-220	48	27	)	)	PUNCT
gujaf-220	48	28	and	and	CCONJ
gujaf-220	48	29	(	(	PUNCT
gujaf-220	48	30	2018	2018	NUM
gujaf-220	48	31	frcn	frcn	PROPN
gujaf-220	48	32	codes	code	NOUN
gujaf-220	48	33	)	)	PUNCT
gujaf-220	48	34	underscore	underscore	VERB
gujaf-220	48	35	the	the	DET
gujaf-220	48	36	imperative	imperative	NOUN
gujaf-220	48	37	of	of	ADP
gujaf-220	48	38	the	the	DET
gujaf-220	48	39	board	board	NOUN
gujaf-220	48	40	of	of	ADP
gujaf-220	48	41	directors	director	NOUN
gujaf-220	48	42	in	in	ADP
gujaf-220	48	43	setting	set	VERB
gujaf-220	48	44	the	the	DET
gujaf-220	48	45	appropriate	appropriate	ADJ
gujaf-220	48	46	risk	risk	NOUN
gujaf-220	48	47	culture	culture	NOUN
gujaf-220	48	48	to	to	PART
gujaf-220	48	49	discourage	discourage	VERB
gujaf-220	48	50	unethical	unethical	ADJ
gujaf-220	48	51	practices	practice	NOUN
gujaf-220	48	52	and	and	CCONJ
gujaf-220	48	53	mitigate	mitigate	VERB
gujaf-220	48	54	conflict	conflict	NOUN
gujaf-220	48	55	of	of	ADP
gujaf-220	48	56	interests	interest	NOUN
gujaf-220	48	57	towards	towards	ADP
gujaf-220	48	58	managing	manage	VERB
gujaf-220	48	59	the	the	DET
gujaf-220	48	60	risk	risk	NOUN
gujaf-220	48	61	exposures	exposure	NOUN
gujaf-220	48	62	of	of	ADP
gujaf-220	48	63	the	the	DET
gujaf-220	48	64	entity	entity	NOUN
gujaf-220	48	65	for	for	ADP
gujaf-220	48	66	optimal	optimal	ADJ
gujaf-220	48	67	organisational	organisational	ADJ
gujaf-220	48	68	objectives	objective	NOUN
gujaf-220	48	69	.	.	PUNCT
gujaf-220	49	1	a	a	DET
gujaf-220	49	2	robust	robust	ADJ
gujaf-220	49	3	and	and	CCONJ
gujaf-220	49	4	effective	effective	ADJ
gujaf-220	49	5	risk	risk	NOUN
gujaf-220	49	6	culture	culture	NOUN
gujaf-220	49	7	has	have	AUX
gujaf-220	49	8	been	be	AUX
gujaf-220	49	9	seen	see	VERB
gujaf-220	49	10	as	as	ADP
gujaf-220	49	11	a	a	DET
gujaf-220	49	12	necessary	necessary	ADJ
gujaf-220	49	13	condition	condition	NOUN
gujaf-220	49	14	for	for	ADP
gujaf-220	49	15	setting	set	VERB
gujaf-220	49	16	the	the	DET
gujaf-220	49	17	tune	tune	NOUN
gujaf-220	49	18	for	for	ADP
gujaf-220	49	19	sound	sound	ADJ
gujaf-220	49	20	risk	risk	NOUN
gujaf-220	49	21	appetite	appetite	NOUN
gujaf-220	49	22	model	model	NOUN
gujaf-220	49	23	that	that	PRON
gujaf-220	49	24	naturally	naturally	ADV
gujaf-220	49	25	links	link	VERB
gujaf-220	49	26	up	up	ADP
gujaf-220	49	27	with	with	ADP
gujaf-220	49	28	the	the	DET
gujaf-220	49	29	risk	risk	NOUN
gujaf-220	49	30	governance	governance	NOUN
gujaf-220	49	31	initiatives	initiative	NOUN
gujaf-220	49	32	of	of	ADP
gujaf-220	49	33	the	the	DET
gujaf-220	49	34	organisation	organisation	NOUN
gujaf-220	49	35	(	(	PUNCT
gujaf-220	49	36	iif	iif	PROPN
gujaf-220	49	37	;	;	PUNCT
gujaf-220	49	38	2011	2011	NUM
gujaf-220	49	39	)	)	PUNCT
gujaf-220	49	40	.	.	PUNCT
gujaf-220	50	1	one	one	NUM
gujaf-220	50	2	of	of	ADP
gujaf-220	50	3	the	the	DET
gujaf-220	50	4	recommended	recommend	VERB
gujaf-220	50	5	risk	risk	NOUN
gujaf-220	50	6	governance	governance	NOUN
gujaf-220	50	7	practices	practice	NOUN
gujaf-220	50	8	recognised	recognise	VERB
gujaf-220	50	9	by	by	ADP
gujaf-220	50	10	the	the	DET
gujaf-220	50	11	2018	2018	NUM
gujaf-220	50	12	nigerian	nigerian	ADJ
gujaf-220	50	13	corporate	corporate	ADJ
gujaf-220	50	14	governance	governance	NOUN
gujaf-220	50	15	code	code	NOUN
gujaf-220	50	16	(	(	PUNCT
gujaf-220	50	17	ncgc	ncgc	NOUN
gujaf-220	50	18	)	)	PUNCT
gujaf-220	50	19	is	be	AUX
gujaf-220	50	20	strengthening	strengthen	VERB
gujaf-220	50	21	and	and	CCONJ
gujaf-220	50	22	articulating	articulating	ADJ
gujaf-220	50	23	appropriate	appropriate	ADJ
gujaf-220	50	24	risk	risk	NOUN
gujaf-220	50	25	appetite	appetite	NOUN
gujaf-220	50	26	and	and	CCONJ
gujaf-220	50	27	limits	limit	NOUN
gujaf-220	50	28	by	by	ADP
gujaf-220	50	29	the	the	DET
gujaf-220	50	30	board	board	NOUN
gujaf-220	50	31	of	of	ADP
gujaf-220	50	32	directors	director	NOUN
gujaf-220	50	33	of	of	ADP
gujaf-220	50	34	listed	list	VERB
gujaf-220	50	35	companies	company	NOUN
gujaf-220	50	36	.	.	PUNCT
gujaf-220	51	1	gontarek	gontarek	NOUN
gujaf-220	51	2	(	(	PUNCT
gujaf-220	51	3	2016	2016	NUM
gujaf-220	51	4	)	)	PUNCT
gujaf-220	51	5	described	describe	VERB
gujaf-220	51	6	risk	risk	NOUN
gujaf-220	51	7	appetite	appetite	NOUN
gujaf-220	51	8	as	as	ADP
gujaf-220	51	9	a	a	DET
gujaf-220	51	10	formal	formal	ADJ
gujaf-220	51	11	written	write	VERB
gujaf-220	51	12	articulation	articulation	NOUN
gujaf-220	51	13	of	of	ADP
gujaf-220	51	14	the	the	DET
gujaf-220	51	15	aggregate	aggregate	ADJ
gujaf-220	51	16	level	level	NOUN
gujaf-220	51	17	and	and	CCONJ
gujaf-220	51	18	types	type	NOUN
gujaf-220	51	19	of	of	ADP
gujaf-220	51	20	risk	risk	NOUN
gujaf-220	51	21	elements	element	NOUN
gujaf-220	51	22	that	that	PRON
gujaf-220	51	23	an	an	DET
gujaf-220	51	24	entity	entity	NOUN
gujaf-220	51	25	would	would	AUX
gujaf-220	51	26	accept	accept	VERB
gujaf-220	51	27	or	or	CCONJ
gujaf-220	51	28	avoid	avoid	VERB
gujaf-220	51	29	as	as	ADP
gujaf-220	51	30	a	a	DET
gujaf-220	51	31	business	business	NOUN
gujaf-220	51	32	strategy	strategy	NOUN
gujaf-220	51	33	to	to	PART
gujaf-220	51	34	attain	attain	VERB
gujaf-220	51	35	its	its	PRON
gujaf-220	51	36	organisational	organisational	ADJ
gujaf-220	51	37	objectives	objective	NOUN
gujaf-220	51	38	.	.	PUNCT
gujaf-220	52	1	the	the	DET
gujaf-220	52	2	risk	risk	NOUN
gujaf-220	52	3	appetite	appetite	NOUN
gujaf-220	52	4	dimension	dimension	NOUN
gujaf-220	52	5	of	of	ADP
gujaf-220	52	6	the	the	DET
gujaf-220	52	7	rg	rg	PROPN
gujaf-220	52	8	system	system	NOUN
gujaf-220	52	9	underscores	underscore	VERB
gujaf-220	52	10	the	the	DET
gujaf-220	52	11	strategic	strategic	ADJ
gujaf-220	52	12	posture	posture	NOUN
gujaf-220	52	13	the	the	DET
gujaf-220	52	14	entity	entity	NOUN
gujaf-220	52	15	adopts	adopt	VERB
gujaf-220	52	16	for	for	ADP
gujaf-220	52	17	managing	manage	VERB
gujaf-220	52	18	its	its	PRON
gujaf-220	52	19	5	5	NUM
gujaf-220	52	20	risk	risk	NOUN
gujaf-220	52	21	levels	level	NOUN
gujaf-220	52	22	and	and	CCONJ
gujaf-220	52	23	profiles	profile	NOUN
gujaf-220	52	24	towards	towards	ADP
gujaf-220	52	25	the	the	DET
gujaf-220	52	26	attainment	attainment	NOUN
gujaf-220	52	27	of	of	ADP
gujaf-220	52	28	the	the	DET
gujaf-220	52	29	corporate	corporate	ADJ
gujaf-220	52	30	objectives	objective	NOUN
gujaf-220	52	31	.	.	PUNCT
gujaf-220	53	1	davies	davy	NOUN
gujaf-220	53	2	(	(	PUNCT
gujaf-220	53	3	2013	2013	NUM
gujaf-220	53	4	)	)	PUNCT
gujaf-220	53	5	posited	posit	VERB
gujaf-220	53	6	that	that	SCONJ
gujaf-220	53	7	it	it	PRON
gujaf-220	53	8	is	be	AUX
gujaf-220	53	9	the	the	DET
gujaf-220	53	10	responsibility	responsibility	NOUN
gujaf-220	53	11	of	of	ADP
gujaf-220	53	12	the	the	DET
gujaf-220	53	13	risk	risk	NOUN
gujaf-220	53	14	governance	governance	NOUN
gujaf-220	53	15	framework	framework	NOUN
gujaf-220	53	16	of	of	ADP
gujaf-220	53	17	an	an	DET
gujaf-220	53	18	entity	entity	NOUN
gujaf-220	53	19	to	to	PART
gujaf-220	53	20	regularly	regularly	ADV
gujaf-220	53	21	and	and	CCONJ
gujaf-220	53	22	consistently	consistently	ADV
gujaf-220	53	23	review	review	VERB
gujaf-220	53	24	its	its	PRON
gujaf-220	53	25	risk	risk	NOUN
gujaf-220	53	26	appetite	appetite	NOUN
gujaf-220	53	27	and	and	CCONJ
gujaf-220	53	28	the	the	DET
gujaf-220	53	29	quality	quality	NOUN
gujaf-220	53	30	of	of	ADP
gujaf-220	53	31	its	its	PRON
gujaf-220	53	32	financial	financial	ADJ
gujaf-220	53	33	statements	statement	NOUN
gujaf-220	53	34	as	as	ADP
gujaf-220	53	35	a	a	DET
gujaf-220	53	36	vital	vital	ADJ
gujaf-220	53	37	ingredient	ingredient	NOUN
gujaf-220	53	38	for	for	ADP
gujaf-220	53	39	sound	sound	ADJ
gujaf-220	53	40	corporate	corporate	ADJ
gujaf-220	53	41	governance	governance	NOUN
gujaf-220	53	42	practices	practice	NOUN
gujaf-220	53	43	.	.	PUNCT
gujaf-220	54	1	expectedly	expectedly	ADV
gujaf-220	54	2	therefore	therefore	ADV
gujaf-220	54	3	,	,	PUNCT
gujaf-220	54	4	the	the	DET
gujaf-220	54	5	risk	risk	NOUN
gujaf-220	54	6	appetite	appetite	NOUN
gujaf-220	54	7	framework	framework	NOUN
gujaf-220	54	8	of	of	ADP
gujaf-220	54	9	an	an	DET
gujaf-220	54	10	entity	entity	NOUN
gujaf-220	54	11	invariably	invariably	ADV
gujaf-220	54	12	defines	define	VERB
gujaf-220	54	13	the	the	DET
gujaf-220	54	14	aggregate	aggregate	ADJ
gujaf-220	54	15	risk	risk	NOUN
gujaf-220	54	16	levels	level	NOUN
gujaf-220	54	17	and	and	CCONJ
gujaf-220	54	18	intensity	intensity	NOUN
gujaf-220	54	19	it	it	PRON
gujaf-220	54	20	is	be	AUX
gujaf-220	54	21	ready	ready	ADJ
gujaf-220	54	22	to	to	PART
gujaf-220	54	23	take	take	VERB
gujaf-220	54	24	and	and	CCONJ
gujaf-220	54	25	hence	hence	ADV
gujaf-220	54	26	the	the	DET
gujaf-220	54	27	managerial	managerial	ADJ
gujaf-220	54	28	discretion	discretion	NOUN
gujaf-220	54	29	towards	towards	ADP
gujaf-220	54	30	earnings	earning	NOUN
gujaf-220	54	31	management	management	NOUN
gujaf-220	54	32	practices	practice	NOUN
gujaf-220	54	33	.	.	PUNCT
gujaf-220	55	1	rowchowdhury	rowchowdhury	NOUN
gujaf-220	55	2	(	(	PUNCT
gujaf-220	55	3	2006	2006	NUM
gujaf-220	55	4	)	)	PUNCT
gujaf-220	55	5	grasps	grasp	VERB
gujaf-220	55	6	real	real	ADJ
gujaf-220	55	7	activities	activity	NOUN
gujaf-220	55	8	manipulation	manipulation	NOUN
gujaf-220	55	9	as	as	ADP
gujaf-220	55	10	departures	departure	NOUN
gujaf-220	55	11	from	from	ADP
gujaf-220	55	12	normal	normal	ADJ
gujaf-220	55	13	operational	operational	ADJ
gujaf-220	55	14	practices	practice	NOUN
gujaf-220	55	15	,	,	PUNCT
gujaf-220	55	16	motivated	motivate	VERB
gujaf-220	55	17	by	by	ADP
gujaf-220	55	18	managers	manager	NOUN
gujaf-220	55	19	’	’	PART
gujaf-220	55	20	desire	desire	NOUN
gujaf-220	55	21	to	to	PART
gujaf-220	55	22	mislead	mislead	VERB
gujaf-220	55	23	at	at	ADP
gujaf-220	55	24	least	least	ADJ
gujaf-220	55	25	some	some	PRON
gujaf-220	55	26	stakeholders	stakeholder	NOUN
gujaf-220	55	27	into	into	ADP
gujaf-220	55	28	believing	believe	VERB
gujaf-220	55	29	certain	certain	ADJ
gujaf-220	55	30	financial	financial	ADJ
gujaf-220	55	31	reporting	reporting	NOUN
gujaf-220	55	32	goals	goal	NOUN
gujaf-220	55	33	have	have	AUX
gujaf-220	55	34	been	be	AUX
gujaf-220	55	35	met	meet	VERB
gujaf-220	55	36	in	in	ADP
gujaf-220	55	37	the	the	DET
gujaf-220	55	38	normal	normal	ADJ
gujaf-220	55	39	course	course	NOUN
gujaf-220	55	40	of	of	ADP
gujaf-220	55	41	operations	operation	NOUN
gujaf-220	55	42	.	.	PUNCT
gujaf-220	56	1	these	these	DET
gujaf-220	56	2	departures	departure	NOUN
gujaf-220	56	3	do	do	AUX
gujaf-220	56	4	not	not	PART
gujaf-220	56	5	necessarily	necessarily	ADV
gujaf-220	56	6	contribute	contribute	VERB
gujaf-220	56	7	to	to	ADP
gujaf-220	56	8	firm	firm	ADJ
gujaf-220	56	9	value	value	NOUN
gujaf-220	56	10	even	even	ADV
gujaf-220	56	11	though	though	SCONJ
gujaf-220	56	12	they	they	PRON
gujaf-220	56	13	enable	enable	VERB
gujaf-220	56	14	managers	manager	NOUN
gujaf-220	56	15	to	to	PART
gujaf-220	56	16	meet	meet	VERB
gujaf-220	56	17	reporting	reporting	NOUN
gujaf-220	56	18	goals	goal	NOUN
gujaf-220	56	19	.	.	PUNCT
gujaf-220	57	1	certain	certain	ADJ
gujaf-220	57	2	real	real	ADJ
gujaf-220	57	3	activities	activity	NOUN
gujaf-220	57	4	manipulation	manipulation	NOUN
gujaf-220	57	5	methods	method	NOUN
gujaf-220	57	6	,	,	PUNCT
gujaf-220	57	7	such	such	ADJ
gujaf-220	57	8	as	as	ADP
gujaf-220	57	9	price	price	NOUN
gujaf-220	57	10	discounts	discount	NOUN
gujaf-220	57	11	and	and	CCONJ
gujaf-220	57	12	reduction	reduction	NOUN
gujaf-220	57	13	of	of	ADP
gujaf-220	57	14	discretionary	discretionary	ADJ
gujaf-220	57	15	expenditures	expenditure	NOUN
gujaf-220	57	16	,	,	PUNCT
gujaf-220	57	17	are	be	AUX
gujaf-220	57	18	possibly	possibly	ADV
gujaf-220	57	19	optimal	optimal	ADJ
gujaf-220	57	20	actions	action	NOUN
gujaf-220	57	21	in	in	ADP
gujaf-220	57	22	certain	certain	ADJ
gujaf-220	57	23	economic	economic	ADJ
gujaf-220	57	24	circumstances	circumstance	NOUN
gujaf-220	57	25	.	.	PUNCT
gujaf-220	58	1	however	however	ADV
gujaf-220	58	2	,	,	PUNCT
gujaf-220	58	3	if	if	SCONJ
gujaf-220	58	4	managers	manager	NOUN
gujaf-220	58	5	engage	engage	VERB
gujaf-220	58	6	in	in	ADP
gujaf-220	58	7	these	these	DET
gujaf-220	58	8	activities	activity	NOUN
gujaf-220	58	9	more	more	ADV
gujaf-220	58	10	extensively	extensively	ADV
gujaf-220	58	11	than	than	SCONJ
gujaf-220	58	12	is	be	AUX
gujaf-220	58	13	normal	normal	ADJ
gujaf-220	58	14	given	give	VERB
gujaf-220	58	15	their	their	PRON
gujaf-220	58	16	economic	economic	ADJ
gujaf-220	58	17	circumstances	circumstance	NOUN
gujaf-220	58	18	,	,	PUNCT
gujaf-220	58	19	with	with	ADP
gujaf-220	58	20	the	the	DET
gujaf-220	58	21	objective	objective	NOUN
gujaf-220	58	22	of	of	ADP
gujaf-220	58	23	meeting	meeting	NOUN
gujaf-220	58	24	/	/	SYM
gujaf-220	58	25	beating	beat	VERB
gujaf-220	58	26	an	an	DET
gujaf-220	58	27	earnings	earning	NOUN
gujaf-220	58	28	target	target	NOUN
gujaf-220	58	29	,	,	PUNCT
gujaf-220	58	30	they	they	PRON
gujaf-220	58	31	are	be	AUX
gujaf-220	58	32	engaging	engage	VERB
gujaf-220	58	33	in	in	ADP
gujaf-220	58	34	real	real	ADJ
gujaf-220	58	35	activities	activity	NOUN
gujaf-220	58	36	manipulation	manipulation	NOUN
gujaf-220	58	37	,	,	PUNCT
gujaf-220	58	38	which	which	PRON
gujaf-220	58	39	is	be	AUX
gujaf-220	58	40	expected	expect	VERB
gujaf-220	58	41	to	to	PART
gujaf-220	58	42	be	be	AUX
gujaf-220	58	43	checkmated	checkmate	VERB
gujaf-220	58	44	by	by	ADP
gujaf-220	58	45	effective	effective	ADJ
gujaf-220	58	46	corporate	corporate	ADJ
gujaf-220	58	47	risk	risk	NOUN
gujaf-220	58	48	governance	governance	NOUN
gujaf-220	58	49	.	.	PUNCT
gujaf-220	59	1	summarily	summarily	ADV
gujaf-220	59	2	,	,	PUNCT
gujaf-220	59	3	contingent	contingent	NOUN
gujaf-220	59	4	on	on	ADP
gujaf-220	59	5	the	the	DET
gujaf-220	59	6	results	result	NOUN
gujaf-220	59	7	of	of	ADP
gujaf-220	59	8	previous	previous	ADJ
gujaf-220	59	9	studies	study	NOUN
gujaf-220	59	10	indicating	indicate	VERB
gujaf-220	59	11	inconsistent	inconsistent	ADJ
gujaf-220	59	12	and	and	CCONJ
gujaf-220	59	13	inconclusive	inconclusive	ADJ
gujaf-220	59	14	findings	finding	NOUN
gujaf-220	59	15	,	,	PUNCT
gujaf-220	59	16	the	the	DET
gujaf-220	59	17	impact	impact	NOUN
gujaf-220	59	18	of	of	ADP
gujaf-220	59	19	risk	risk	NOUN
gujaf-220	59	20	governance	governance	NOUN
gujaf-220	59	21	on	on	ADP
gujaf-220	59	22	the	the	DET
gujaf-220	59	23	quality	quality	NOUN
gujaf-220	59	24	of	of	ADP
gujaf-220	59	25	financial	financial	ADJ
gujaf-220	59	26	reporting	reporting	NOUN
gujaf-220	59	27	is	be	AUX
gujaf-220	59	28	subjected	subject	VERB
gujaf-220	59	29	to	to	ADP
gujaf-220	59	30	empirical	empirical	ADJ
gujaf-220	59	31	re	re	NOUN
gujaf-220	59	32	-	-	NOUN
gujaf-220	59	33	examination	examination	NOUN
gujaf-220	59	34	using	use	VERB
gujaf-220	59	35	listed	list	VERB
gujaf-220	59	36	nonfinancial	nonfinancial	ADJ
gujaf-220	59	37	firms	firm	NOUN
gujaf-220	59	38	in	in	ADP
gujaf-220	59	39	nigeria	nigeria	PROPN
gujaf-220	59	40	.	.	PUNCT
gujaf-220	60	1	hence	hence	ADV
gujaf-220	60	2	,	,	PUNCT
gujaf-220	60	3	this	this	DET
gujaf-220	60	4	study	study	NOUN
gujaf-220	60	5	is	be	AUX
gujaf-220	60	6	conducted	conduct	VERB
gujaf-220	60	7	.	.	PUNCT
gujaf-220	61	1	the	the	DET
gujaf-220	61	2	main	main	ADJ
gujaf-220	61	3	objective	objective	NOUN
gujaf-220	61	4	of	of	ADP
gujaf-220	61	5	the	the	DET
gujaf-220	61	6	paper	paper	NOUN
gujaf-220	61	7	is	be	AUX
gujaf-220	61	8	to	to	PART
gujaf-220	61	9	investigate	investigate	VERB
gujaf-220	61	10	the	the	DET
gujaf-220	61	11	effects	effect	NOUN
gujaf-220	61	12	of	of	ADP
gujaf-220	61	13	risk	risk	NOUN
gujaf-220	61	14	governance	governance	NOUN
gujaf-220	61	15	on	on	ADP
gujaf-220	61	16	the	the	DET
gujaf-220	61	17	quality	quality	NOUN
gujaf-220	61	18	of	of	ADP
gujaf-220	61	19	financial	financial	ADJ
gujaf-220	61	20	reporting	reporting	NOUN
gujaf-220	61	21	of	of	ADP
gujaf-220	61	22	non	non	ADJ
gujaf-220	61	23	-	-	ADJ
gujaf-220	61	24	financial	financial	ADJ
gujaf-220	61	25	firms	firm	NOUN
gujaf-220	61	26	listed	list	VERB
gujaf-220	61	27	on	on	ADP
gujaf-220	61	28	the	the	DET
gujaf-220	61	29	nigerian	nigerian	ADJ
gujaf-220	61	30	stock	stock	NOUN
gujaf-220	61	31	exchange	exchange	PROPN
gujaf-220	61	32	(	(	PUNCT
gujaf-220	61	33	nse	nse	NOUN
gujaf-220	61	34	)	)	PUNCT
gujaf-220	61	35	.	.	PUNCT
gujaf-220	62	1	the	the	DET
gujaf-220	62	2	specific	specific	ADJ
gujaf-220	62	3	objectives	objective	NOUN
gujaf-220	62	4	are	be	AUX
gujaf-220	62	5	to	to	PART
gujaf-220	62	6	empirically	empirically	ADV
gujaf-220	62	7	;	;	PUNCT
gujaf-220	62	8	i.	i.	NOUN
gujaf-220	62	9	identify	identify	VERB
gujaf-220	62	10	the	the	DET
gujaf-220	62	11	effect	effect	NOUN
gujaf-220	62	12	of	of	ADP
gujaf-220	62	13	risk	risk	NOUN
gujaf-220	62	14	governance	governance	NOUN
gujaf-220	62	15	structure	structure	NOUN
gujaf-220	62	16	on	on	ADP
gujaf-220	62	17	the	the	DET
gujaf-220	62	18	quality	quality	NOUN
gujaf-220	62	19	of	of	ADP
gujaf-220	62	20	financial	financial	ADJ
gujaf-220	62	21	reporting	reporting	NOUN
gujaf-220	62	22	of	of	ADP
gujaf-220	62	23	nigerian	nigerian	ADJ
gujaf-220	62	24	nonfinancial	nonfinancial	ADJ
gujaf-220	62	25	firms	firm	NOUN
gujaf-220	62	26	.	.	PUNCT
gujaf-220	63	1	ii	ii	PROPN
gujaf-220	63	2	.	.	PROPN
gujaf-220	63	3	determine	determine	VERB
gujaf-220	63	4	the	the	DET
gujaf-220	63	5	impact	impact	NOUN
gujaf-220	63	6	of	of	ADP
gujaf-220	63	7	risk	risk	NOUN
gujaf-220	63	8	culture	culture	NOUN
gujaf-220	63	9	on	on	ADP
gujaf-220	63	10	the	the	DET
gujaf-220	63	11	quality	quality	NOUN
gujaf-220	63	12	of	of	ADP
gujaf-220	63	13	financial	financial	ADJ
gujaf-220	63	14	reporting	reporting	NOUN
gujaf-220	63	15	of	of	ADP
gujaf-220	63	16	nigerian	nigerian	ADJ
gujaf-220	63	17	nonfinancial	nonfinancial	ADJ
gujaf-220	63	18	firms	firm	NOUN
gujaf-220	63	19	iii	iii	X
gujaf-220	63	20	.	.	PROPN
gujaf-220	63	21	examine	examine	VERB
gujaf-220	63	22	the	the	DET
gujaf-220	63	23	effect	effect	NOUN
gujaf-220	63	24	of	of	ADP
gujaf-220	63	25	risk	risk	NOUN
gujaf-220	63	26	appetite	appetite	NOUN
gujaf-220	63	27	on	on	ADP
gujaf-220	63	28	the	the	DET
gujaf-220	63	29	quality	quality	NOUN
gujaf-220	63	30	of	of	ADP
gujaf-220	63	31	financial	financial	ADJ
gujaf-220	63	32	reporting	reporting	NOUN
gujaf-220	63	33	of	of	ADP
gujaf-220	63	34	nigerian	nigerian	ADJ
gujaf-220	63	35	nonfinancial	nonfinancial	ADJ
gujaf-220	63	36	firms	firm	NOUN
gujaf-220	63	37	the	the	DET
gujaf-220	63	38	drive	drive	NOUN
gujaf-220	63	39	of	of	ADP
gujaf-220	63	40	this	this	DET
gujaf-220	63	41	paper	paper	NOUN
gujaf-220	63	42	theoretically	theoretically	ADV
gujaf-220	63	43	and	and	CCONJ
gujaf-220	63	44	practically	practically	ADV
gujaf-220	63	45	is	be	AUX
gujaf-220	63	46	expected	expect	VERB
gujaf-220	63	47	to	to	PART
gujaf-220	63	48	serve	serve	VERB
gujaf-220	63	49	as	as	ADP
gujaf-220	63	50	addition	addition	NOUN
gujaf-220	63	51	to	to	ADP
gujaf-220	63	52	knowledge	knowledge	NOUN
gujaf-220	63	53	in	in	ADP
gujaf-220	63	54	the	the	DET
gujaf-220	63	55	area	area	NOUN
gujaf-220	63	56	of	of	ADP
gujaf-220	63	57	risk	risk	NOUN
gujaf-220	63	58	governance	governance	NOUN
gujaf-220	63	59	and	and	CCONJ
gujaf-220	63	60	quality	quality	NOUN
gujaf-220	63	61	of	of	ADP
gujaf-220	63	62	financial	financial	ADJ
gujaf-220	63	63	reporting	reporting	NOUN
gujaf-220	63	64	in	in	ADP
gujaf-220	63	65	firms	firm	NOUN
gujaf-220	63	66	.	.	PUNCT
gujaf-220	64	1	as	as	SCONJ
gujaf-220	64	2	observed	observe	VERB
gujaf-220	64	3	by	by	ADP
gujaf-220	64	4	viscelli	viscelli	PROPN
gujaf-220	64	5	,	,	PUNCT
gujaf-220	64	6	beasley	beasley	PROPN
gujaf-220	64	7	and	and	CCONJ
gujaf-220	64	8	hermanson	hermanson	NOUN
gujaf-220	64	9	(	(	PUNCT
gujaf-220	64	10	2016	2016	NUM
gujaf-220	64	11	)	)	PUNCT
gujaf-220	64	12	,	,	PUNCT
gujaf-220	64	13	a	a	DET
gujaf-220	64	14	growing	grow	VERB
gujaf-220	64	15	number	number	NOUN
gujaf-220	64	16	of	of	ADP
gujaf-220	64	17	academic	academic	ADJ
gujaf-220	64	18	literature	literature	NOUN
gujaf-220	64	19	supports	support	VERB
gujaf-220	64	20	and	and	CCONJ
gujaf-220	64	21	encourages	encourage	VERB
gujaf-220	64	22	a	a	DET
gujaf-220	64	23	clear	clear	ADJ
gujaf-220	64	24	distinction	distinction	NOUN
gujaf-220	64	25	between	between	ADP
gujaf-220	64	26	risk	risk	NOUN
gujaf-220	64	27	management	management	NOUN
gujaf-220	64	28	and	and	CCONJ
gujaf-220	64	29	risk	risk	NOUN
gujaf-220	64	30	governance	governance	NOUN
gujaf-220	64	31	.	.	PUNCT
gujaf-220	65	1	the	the	DET
gujaf-220	65	2	contribution	contribution	NOUN
gujaf-220	65	3	of	of	ADP
gujaf-220	65	4	this	this	DET
gujaf-220	65	5	research	research	NOUN
gujaf-220	65	6	addresses	address	VERB
gujaf-220	65	7	the	the	DET
gujaf-220	65	8	integration	integration	NOUN
gujaf-220	65	9	of	of	ADP
gujaf-220	65	10	the	the	DET
gujaf-220	65	11	dimensional	dimensional	ADJ
gujaf-220	65	12	aspects	aspect	NOUN
gujaf-220	65	13	of	of	ADP
gujaf-220	65	14	risk	risk	NOUN
gujaf-220	65	15	governance	governance	NOUN
gujaf-220	65	16	as	as	ADP
gujaf-220	65	17	a	a	DET
gujaf-220	65	18	corporate	corporate	ADJ
gujaf-220	65	19	governance	governance	NOUN
gujaf-220	65	20	construct.though	construct.though	ADP
gujaf-220	65	21	risk	risk	NOUN
gujaf-220	65	22	governance	governance	NOUN
gujaf-220	65	23	is	be	AUX
gujaf-220	65	24	applicable	applicable	ADJ
gujaf-220	65	25	to	to	ADP
gujaf-220	65	26	all	all	DET
gujaf-220	65	27	firms	firm	NOUN
gujaf-220	65	28	and	and	CCONJ
gujaf-220	65	29	diverse	diverse	ADJ
gujaf-220	65	30	industries	industry	NOUN
gujaf-220	65	31	as	as	SCONJ
gujaf-220	65	32	provided	provide	VERB
gujaf-220	65	33	in	in	ADP
gujaf-220	65	34	(	(	PUNCT
gujaf-220	65	35	coso	coso	NOUN
gujaf-220	65	36	,	,	PUNCT
gujaf-220	65	37	2004	2004	NUM
gujaf-220	65	38	and	and	CCONJ
gujaf-220	65	39	2017	2017	NUM
gujaf-220	65	40	)	)	PUNCT
gujaf-220	65	41	,	,	PUNCT
gujaf-220	65	42	corporate	corporate	ADJ
gujaf-220	65	43	entities	entity	NOUN
gujaf-220	65	44	from	from	ADP
gujaf-220	65	45	the	the	DET
gujaf-220	65	46	non	non	ADJ
gujaf-220	65	47	-	-	ADJ
gujaf-220	65	48	financial	financial	ADJ
gujaf-220	65	49	institutions	institution	NOUN
gujaf-220	65	50	have	have	AUX
gujaf-220	65	51	been	be	AUX
gujaf-220	65	52	lethargic	lethargic	ADJ
gujaf-220	65	53	in	in	ADP
gujaf-220	65	54	risk	risk	NOUN
gujaf-220	65	55	governance	governance	NOUN
gujaf-220	65	56	as	as	SCONJ
gujaf-220	65	57	the	the	DET
gujaf-220	65	58	financial	financial	ADJ
gujaf-220	65	59	sector	sector	NOUN
gujaf-220	65	60	entities	entity	NOUN
gujaf-220	65	61	have	have	AUX
gujaf-220	65	62	been	be	AUX
gujaf-220	65	63	compulsorily	compulsorily	ADV
gujaf-220	65	64	made	make	VERB
gujaf-220	65	65	to	to	ADP
gujaf-220	65	66	implementing	implement	VERB
gujaf-220	65	67	risk	risk	NOUN
gujaf-220	65	68	governance	governance	NOUN
gujaf-220	65	69	system	system	NOUN
gujaf-220	65	70	.	.	PUNCT
gujaf-220	66	1	the	the	DET
gujaf-220	66	2	choice	choice	NOUN
gujaf-220	66	3	of	of	ADP
gujaf-220	66	4	the	the	DET
gujaf-220	66	5	non	non	ADJ
gujaf-220	66	6	-	-	ADJ
gujaf-220	66	7	financial	financial	ADJ
gujaf-220	66	8	firms	firm	NOUN
gujaf-220	66	9	is	be	AUX
gujaf-220	66	10	informed	inform	VERB
gujaf-220	66	11	by	by	ADP
gujaf-220	66	12	the	the	DET
gujaf-220	66	13	fact	fact	NOUN
gujaf-220	66	14	that	that	SCONJ
gujaf-220	66	15	the	the	DET
gujaf-220	66	16	sector	sector	NOUN
gujaf-220	66	17	has	have	AUX
gujaf-220	66	18	significant	significant	ADJ
gujaf-220	66	19	size	size	NOUN
gujaf-220	66	20	and	and	CCONJ
gujaf-220	66	21	trading	trading	NOUN
gujaf-220	66	22	volume	volume	NOUN
gujaf-220	66	23	and	and	CCONJ
gujaf-220	66	24	associated	associate	VERB
gujaf-220	66	25	with	with	ADP
gujaf-220	66	26	market	market	NOUN
gujaf-220	66	27	risks	risk	NOUN
gujaf-220	66	28	on	on	ADP
gujaf-220	66	29	the	the	DET
gujaf-220	66	30	nigerian	nigerian	ADJ
gujaf-220	66	31	stock	stock	NOUN
gujaf-220	66	32	exchange	exchange	PROPN
gujaf-220	66	33	(	(	PUNCT
gujaf-220	66	34	nse	nse	NOUN
gujaf-220	66	35	)	)	PUNCT
gujaf-220	66	36	.	.	PUNCT
gujaf-220	67	1	theoretically	theoretically	ADV
gujaf-220	67	2	,	,	PUNCT
gujaf-220	67	3	the	the	DET
gujaf-220	67	4	findings	finding	NOUN
gujaf-220	67	5	of	of	ADP
gujaf-220	67	6	the	the	DET
gujaf-220	67	7	study	study	NOUN
gujaf-220	67	8	is	be	AUX
gujaf-220	67	9	expected	expect	VERB
gujaf-220	67	10	to	to	PART
gujaf-220	67	11	validate	validate	VERB
gujaf-220	67	12	two	two	NUM
gujaf-220	67	13	theoretical	theoretical	ADJ
gujaf-220	67	14	explanations	explanation	NOUN
gujaf-220	67	15	;	;	PUNCT
gujaf-220	67	16	signalling	signal	VERB
gujaf-220	67	17	and	and	CCONJ
gujaf-220	67	18	agency	agency	NOUN
gujaf-220	67	19	theories	theory	NOUN
gujaf-220	67	20	.	.	PUNCT
gujaf-220	68	1	as	as	SCONJ
gujaf-220	68	2	observed	observe	VERB
gujaf-220	68	3	by	by	ADP
gujaf-220	68	4	ittner	ittner	PROPN
gujaf-220	68	5	&	&	CCONJ
gujaf-220	68	6	keusch	keusch	PROPN
gujaf-220	68	7	(	(	PUNCT
gujaf-220	68	8	2015	2015	NUM
gujaf-220	68	9	)	)	PUNCT
gujaf-220	68	10	theoretical	theoretical	ADJ
gujaf-220	68	11	postulations	postulation	NOUN
gujaf-220	68	12	predict	predict	VERB
gujaf-220	68	13	that	that	SCONJ
gujaf-220	68	14	risk	risk	NOUN
gujaf-220	68	15	governance	governance	NOUN
gujaf-220	68	16	can	can	AUX
gujaf-220	68	17	be	be	AUX
gujaf-220	68	18	useful	useful	ADJ
gujaf-220	68	19	to	to	ADP
gujaf-220	68	20	the	the	DET
gujaf-220	68	21	stakeholders	stakeholder	NOUN
gujaf-220	68	22	by	by	ADP
gujaf-220	68	23	reducing	reduce	VERB
gujaf-220	68	24	risk	risk	NOUN
gujaf-220	68	25	-	-	PUNCT
gujaf-220	68	26	related	relate	VERB
gujaf-220	68	27	agency	agency	NOUN
gujaf-220	68	28	problems	problem	NOUN
gujaf-220	68	29	,	,	PUNCT
gujaf-220	68	30	however	however	ADV
gujaf-220	68	31	critics	critic	NOUN
gujaf-220	68	32	contend	contend	VERB
gujaf-220	68	33	6	6	NUM
gujaf-220	68	34	that	that	SCONJ
gujaf-220	68	35	changes	change	NOUN
gujaf-220	68	36	in	in	ADP
gujaf-220	68	37	board	board	NOUN
gujaf-220	68	38	room	room	NOUN
gujaf-220	68	39	practices	practice	NOUN
gujaf-220	68	40	in	in	ADP
gujaf-220	68	41	response	response	NOUN
gujaf-220	68	42	to	to	ADP
gujaf-220	68	43	externally	externally	ADV
gujaf-220	68	44	imposed	impose	VERB
gujaf-220	68	45	pressures	pressure	NOUN
gujaf-220	68	46	and	and	CCONJ
gujaf-220	68	47	scrutiny	scrutiny	NOUN
gujaf-220	68	48	may	may	AUX
gujaf-220	68	49	simply	simply	ADV
gujaf-220	68	50	be	be	AUX
gujaf-220	68	51	window	window	NOUN
gujaf-220	68	52	-	-	PUNCT
gujaf-220	68	53	dressing	dress	VERB
gujaf-220	68	54	initiative	initiative	NOUN
gujaf-220	68	55	.	.	PUNCT
gujaf-220	69	1	practically	practically	ADV
gujaf-220	69	2	,	,	PUNCT
gujaf-220	69	3	the	the	DET
gujaf-220	69	4	findings	finding	NOUN
gujaf-220	69	5	of	of	ADP
gujaf-220	69	6	this	this	DET
gujaf-220	69	7	research	research	NOUN
gujaf-220	69	8	is	be	AUX
gujaf-220	69	9	expected	expect	VERB
gujaf-220	69	10	to	to	PART
gujaf-220	69	11	serve	serve	VERB
gujaf-220	69	12	as	as	ADP
gujaf-220	69	13	a	a	DET
gujaf-220	69	14	policy	policy	NOUN
gujaf-220	69	15	guide	guide	NOUN
gujaf-220	69	16	for	for	ADP
gujaf-220	69	17	the	the	DET
gujaf-220	69	18	shareholders	shareholder	NOUN
gujaf-220	69	19	,	,	PUNCT
gujaf-220	69	20	management	management	NOUN
gujaf-220	69	21	and	and	CCONJ
gujaf-220	69	22	other	other	ADJ
gujaf-220	69	23	stakeholders	stakeholder	NOUN
gujaf-220	69	24	of	of	ADP
gujaf-220	69	25	firms	firm	NOUN
gujaf-220	69	26	in	in	ADP
gujaf-220	69	27	nigeria	nigeria	PROPN
gujaf-220	69	28	.	.	PUNCT
gujaf-220	70	1	the	the	DET
gujaf-220	70	2	next	next	ADJ
gujaf-220	70	3	sections	section	NOUN
gujaf-220	70	4	of	of	ADP
gujaf-220	70	5	the	the	DET
gujaf-220	70	6	research	research	NOUN
gujaf-220	70	7	are	be	AUX
gujaf-220	70	8	organized	organize	VERB
gujaf-220	70	9	as	as	ADP
gujaf-220	70	10	follow	follow	NOUN
gujaf-220	70	11	;	;	PUNCT
gujaf-220	70	12	section	section	NOUN
gujaf-220	70	13	2	2	NUM
gujaf-220	70	14	reviews	review	VERB
gujaf-220	70	15	the	the	DET
gujaf-220	70	16	related	related	ADJ
gujaf-220	70	17	previous	previous	ADJ
gujaf-220	70	18	studies	study	NOUN
gujaf-220	70	19	.	.	PUNCT
gujaf-220	71	1	section	section	NOUN
gujaf-220	71	2	3	3	NUM
gujaf-220	71	3	examines	examine	VERB
gujaf-220	71	4	the	the	DET
gujaf-220	71	5	research	research	NOUN
gujaf-220	71	6	methods	method	NOUN
gujaf-220	71	7	,	,	PUNCT
gujaf-220	71	8	model	model	NOUN
gujaf-220	71	9	and	and	CCONJ
gujaf-220	71	10	robustness	robustness	NOUN
gujaf-220	71	11	tests	test	NOUN
gujaf-220	71	12	.	.	PUNCT
gujaf-220	72	1	section	section	NOUN
gujaf-220	72	2	4	4	NUM
gujaf-220	72	3	presents	present	VERB
gujaf-220	72	4	the	the	DET
gujaf-220	72	5	results	result	NOUN
gujaf-220	72	6	,	,	PUNCT
gujaf-220	72	7	and	and	CCONJ
gujaf-220	72	8	discusses	discuss	VERB
gujaf-220	72	9	findings	finding	NOUN
gujaf-220	72	10	and	and	CCONJ
gujaf-220	72	11	finally	finally	ADV
gujaf-220	72	12	section	section	NOUN
gujaf-220	72	13	5	5	NUM
gujaf-220	72	14	gives	give	VERB
gujaf-220	72	15	the	the	DET
gujaf-220	72	16	conclusion	conclusion	NOUN
gujaf-220	72	17	and	and	CCONJ
gujaf-220	72	18	recommendations	recommendation	NOUN
gujaf-220	72	19	of	of	ADP
gujaf-220	72	20	the	the	DET
gujaf-220	72	21	research	research	NOUN
gujaf-220	72	22	.	.	PUNCT
gujaf-220	73	1	2	2	X
gujaf-220	73	2	.	.	X
gujaf-220	73	3	theory	theory	NOUN
gujaf-220	73	4	and	and	CCONJ
gujaf-220	73	5	hypotheses	hypothese	VERB
gujaf-220	73	6	development	development	NOUN
gujaf-220	73	7	this	this	DET
gujaf-220	73	8	section	section	NOUN
gujaf-220	73	9	considers	consider	VERB
gujaf-220	73	10	the	the	DET
gujaf-220	73	11	relevant	relevant	ADJ
gujaf-220	73	12	literature	literature	NOUN
gujaf-220	73	13	to	to	PART
gujaf-220	73	14	have	have	VERB
gujaf-220	73	15	clear	clear	ADJ
gujaf-220	73	16	perspectives	perspective	NOUN
gujaf-220	73	17	on	on	ADP
gujaf-220	73	18	the	the	DET
gujaf-220	73	19	subject	subject	NOUN
gujaf-220	73	20	.	.	PUNCT
gujaf-220	74	1	the	the	DET
gujaf-220	74	2	issues	issue	NOUN
gujaf-220	74	3	reviewed	review	VERB
gujaf-220	74	4	include	include	VERB
gujaf-220	74	5	empirical	empirical	ADJ
gujaf-220	74	6	literature	literature	NOUN
gujaf-220	74	7	review	review	NOUN
gujaf-220	74	8	of	of	ADP
gujaf-220	74	9	the	the	DET
gujaf-220	74	10	nexus	nexus	NOUN
gujaf-220	74	11	between	between	ADP
gujaf-220	74	12	risk	risk	NOUN
gujaf-220	74	13	governance	governance	NOUN
gujaf-220	74	14	structure	structure	NOUN
gujaf-220	74	15	and	and	CCONJ
gujaf-220	74	16	quality	quality	NOUN
gujaf-220	74	17	of	of	ADP
gujaf-220	74	18	financial	financial	ADJ
gujaf-220	74	19	reporting	reporting	NOUN
gujaf-220	74	20	,	,	PUNCT
gujaf-220	74	21	risk	risk	NOUN
gujaf-220	74	22	cultures	culture	NOUN
gujaf-220	74	23	and	and	CCONJ
gujaf-220	74	24	financial	financial	ADJ
gujaf-220	74	25	reporting	reporting	NOUN
gujaf-220	74	26	quality	quality	NOUN
gujaf-220	74	27	and	and	CCONJ
gujaf-220	74	28	risk	risk	NOUN
gujaf-220	74	29	appetite	appetite	NOUN
gujaf-220	74	30	and	and	CCONJ
gujaf-220	74	31	financial	financial	ADJ
gujaf-220	74	32	reporting	reporting	NOUN
gujaf-220	74	33	quality	quality	NOUN
gujaf-220	74	34	.	.	PUNCT
gujaf-220	75	1	relevant	relevant	ADJ
gujaf-220	75	2	literature	literature	NOUN
gujaf-220	75	3	reviews	review	NOUN
gujaf-220	75	4	are	be	AUX
gujaf-220	75	5	supported	support	VERB
gujaf-220	75	6	by	by	ADP
gujaf-220	75	7	relevant	relevant	ADJ
gujaf-220	75	8	theories	theory	NOUN
gujaf-220	75	9	of	of	ADP
gujaf-220	75	10	signaling	signal	VERB
gujaf-220	75	11	and	and	CCONJ
gujaf-220	75	12	agency	agency	NOUN
gujaf-220	75	13	.	.	PUNCT
gujaf-220	76	1	2.1	2.1	NUM
gujaf-220	76	2	risk	risk	NOUN
gujaf-220	76	3	governance	governance	NOUN
gujaf-220	76	4	structures	structure	NOUN
gujaf-220	76	5	and	and	CCONJ
gujaf-220	76	6	financial	financial	ADJ
gujaf-220	76	7	reporting	reporting	NOUN
gujaf-220	76	8	quality	quality	NOUN
gujaf-220	76	9	it	it	PRON
gujaf-220	76	10	is	be	AUX
gujaf-220	76	11	normally	normally	ADV
gujaf-220	76	12	considered	consider	VERB
gujaf-220	76	13	that	that	SCONJ
gujaf-220	76	14	risk	risk	NOUN
gujaf-220	76	15	governance	governance	NOUN
gujaf-220	76	16	is	be	AUX
gujaf-220	76	17	the	the	DET
gujaf-220	76	18	primary	primary	ADJ
gujaf-220	76	19	responsibility	responsibility	NOUN
gujaf-220	76	20	of	of	ADP
gujaf-220	76	21	the	the	DET
gujaf-220	76	22	board	board	NOUN
gujaf-220	76	23	of	of	ADP
gujaf-220	76	24	directors	director	NOUN
gujaf-220	76	25	for	for	ADP
gujaf-220	76	26	providing	provide	VERB
gujaf-220	76	27	appropriate	appropriate	ADJ
gujaf-220	76	28	monitoring	monitoring	NOUN
gujaf-220	76	29	mechanism	mechanism	NOUN
gujaf-220	76	30	for	for	ADP
gujaf-220	76	31	risk	risk	NOUN
gujaf-220	76	32	oversight	oversight	NOUN
gujaf-220	76	33	(	(	PUNCT
gujaf-220	76	34	aebi	aebi	VERB
gujaf-220	76	35	et	et	PROPN
gujaf-220	76	36	.	.	PUNCT
gujaf-220	77	1	al	al	PROPN
gujaf-220	77	2	.	.	PROPN
gujaf-220	77	3	,	,	PUNCT
gujaf-220	77	4	2011	2011	NUM
gujaf-220	77	5	)	)	PUNCT
gujaf-220	77	6	and	and	CCONJ
gujaf-220	77	7	which	which	PRON
gujaf-220	77	8	is	be	AUX
gujaf-220	77	9	seen	see	VERB
gujaf-220	77	10	as	as	ADP
gujaf-220	77	11	a	a	DET
gujaf-220	77	12	critical	critical	ADJ
gujaf-220	77	13	aspect	aspect	NOUN
gujaf-220	77	14	of	of	ADP
gujaf-220	77	15	sustainable	sustainable	ADJ
gujaf-220	77	16	value	value	NOUN
gujaf-220	77	17	creation	creation	NOUN
gujaf-220	77	18	of	of	ADP
gujaf-220	77	19	an	an	DET
gujaf-220	77	20	entity	entity	NOUN
gujaf-220	77	21	.	.	PUNCT
gujaf-220	78	1	renn	renn	PROPN
gujaf-220	78	2	et	et	PROPN
gujaf-220	78	3	.	.	PUNCT
gujaf-220	79	1	al	al	PROPN
gujaf-220	79	2	.	.	PROPN
gujaf-220	80	1	(	(	PUNCT
gujaf-220	80	2	2011	2011	NUM
gujaf-220	80	3	)	)	PUNCT
gujaf-220	80	4	observed	observe	VERB
gujaf-220	80	5	that	that	SCONJ
gujaf-220	80	6	understanding	understand	VERB
gujaf-220	80	7	the	the	DET
gujaf-220	80	8	structures	structure	NOUN
gujaf-220	80	9	,	,	PUNCT
gujaf-220	80	10	functionality	functionality	NOUN
gujaf-220	80	11	and	and	CCONJ
gujaf-220	80	12	dynamics	dynamic	NOUN
gujaf-220	80	13	of	of	ADP
gujaf-220	80	14	the	the	DET
gujaf-220	80	15	risk	risk	NOUN
gujaf-220	80	16	governance	governance	NOUN
gujaf-220	80	17	process	process	NOUN
gujaf-220	80	18	demands	demand	VERB
gujaf-220	80	19	a	a	DET
gujaf-220	80	20	complete	complete	ADJ
gujaf-220	80	21	and	and	CCONJ
gujaf-220	80	22	total	total	ADJ
gujaf-220	80	23	understanding	understanding	NOUN
gujaf-220	80	24	of	of	ADP
gujaf-220	80	25	structural	structural	ADJ
gujaf-220	80	26	architecture	architecture	NOUN
gujaf-220	80	27	and	and	CCONJ
gujaf-220	80	28	procedural	procedural	ADJ
gujaf-220	80	29	mechanisms	mechanism	NOUN
gujaf-220	80	30	.	.	PUNCT
gujaf-220	81	1	instituting	institute	VERB
gujaf-220	81	2	effective	effective	ADJ
gujaf-220	81	3	governance	governance	NOUN
gujaf-220	81	4	structure	structure	NOUN
gujaf-220	81	5	is	be	AUX
gujaf-220	81	6	necessarily	necessarily	ADV
gujaf-220	81	7	important	important	ADJ
gujaf-220	81	8	in	in	ADP
gujaf-220	81	9	promoting	promote	VERB
gujaf-220	81	10	the	the	DET
gujaf-220	81	11	integrity	integrity	NOUN
gujaf-220	81	12	and	and	CCONJ
gujaf-220	81	13	quality	quality	NOUN
gujaf-220	81	14	of	of	ADP
gujaf-220	81	15	financial	financial	ADJ
gujaf-220	81	16	reporting	reporting	NOUN
gujaf-220	81	17	(	(	PUNCT
gujaf-220	81	18	razali	razali	PROPN
gujaf-220	81	19	&	&	CCONJ
gujaf-220	81	20	arshad	arshad	PROPN
gujaf-220	81	21	,	,	PUNCT
gujaf-220	81	22	2014	2014	NUM
gujaf-220	81	23	)	)	PUNCT
gujaf-220	81	24	.	.	PUNCT
gujaf-220	82	1	the	the	DET
gujaf-220	82	2	traditional	traditional	ADJ
gujaf-220	82	3	and	and	CCONJ
gujaf-220	82	4	emerging	emerge	VERB
gujaf-220	82	5	governance	governance	NOUN
gujaf-220	82	6	literature	literature	NOUN
gujaf-220	82	7	have	have	AUX
gujaf-220	82	8	considered	consider	VERB
gujaf-220	82	9	the	the	DET
gujaf-220	82	10	efficacy	efficacy	NOUN
gujaf-220	82	11	of	of	ADP
gujaf-220	82	12	the	the	DET
gujaf-220	82	13	risk	risk	NOUN
gujaf-220	82	14	governance	governance	NOUN
gujaf-220	82	15	structure	structure	NOUN
gujaf-220	82	16	from	from	ADP
gujaf-220	82	17	diverse	diverse	ADJ
gujaf-220	82	18	governance	governance	NOUN
gujaf-220	82	19	mechanisms	mechanism	NOUN
gujaf-220	82	20	including	include	VERB
gujaf-220	82	21	board	board	NOUN
gujaf-220	82	22	structure	structure	NOUN
gujaf-220	82	23	,	,	PUNCT
gujaf-220	82	24	ownership	ownership	NOUN
gujaf-220	82	25	structure	structure	NOUN
gujaf-220	82	26	,	,	PUNCT
gujaf-220	82	27	the	the	DET
gujaf-220	82	28	ratio	ratio	NOUN
gujaf-220	82	29	of	of	ADP
gujaf-220	82	30	executive	executive	ADJ
gujaf-220	82	31	and	and	CCONJ
gujaf-220	82	32	non	non	ADJ
gujaf-220	82	33	-	-	ADJ
gujaf-220	82	34	executive	executive	ADJ
gujaf-220	82	35	directors	director	NOUN
gujaf-220	82	36	,	,	PUNCT
gujaf-220	82	37	gender	gender	NOUN
gujaf-220	82	38	proportions	proportion	NOUN
gujaf-220	82	39	,	,	PUNCT
gujaf-220	82	40	financial	financial	ADJ
gujaf-220	82	41	literacy	literacy	NOUN
gujaf-220	82	42	proficiency	proficiency	NOUN
gujaf-220	82	43	and	and	CCONJ
gujaf-220	82	44	backgrounds	background	NOUN
gujaf-220	82	45	of	of	ADP
gujaf-220	82	46	members	member	NOUN
gujaf-220	82	47	of	of	ADP
gujaf-220	82	48	the	the	DET
gujaf-220	82	49	board	board	NOUN
gujaf-220	82	50	risk	risk	NOUN
gujaf-220	82	51	management	management	NOUN
gujaf-220	82	52	or	or	CCONJ
gujaf-220	82	53	audit	audit	NOUN
gujaf-220	82	54	committees	committee	NOUN
gujaf-220	82	55	on	on	ADP
gujaf-220	82	56	firm	firm	NOUN
gujaf-220	82	57	’s	’s	PART
gujaf-220	82	58	performance	performance	NOUN
gujaf-220	82	59	in	in	ADP
gujaf-220	82	60	particular	particular	ADJ
gujaf-220	82	61	and	and	CCONJ
gujaf-220	82	62	value	value	NOUN
gujaf-220	82	63	in	in	ADP
gujaf-220	82	64	general	general	ADJ
gujaf-220	82	65	.	.	PUNCT
gujaf-220	83	1	others	other	NOUN
gujaf-220	83	2	have	have	AUX
gujaf-220	83	3	investigated	investigate	VERB
gujaf-220	83	4	the	the	DET
gujaf-220	83	5	level	level	NOUN
gujaf-220	83	6	or	or	CCONJ
gujaf-220	83	7	extent	extent	NOUN
gujaf-220	83	8	of	of	ADP
gujaf-220	83	9	enterprise	enterprise	NOUN
gujaf-220	83	10	risk	risk	NOUN
gujaf-220	83	11	management	management	NOUN
gujaf-220	83	12	(	(	PUNCT
gujaf-220	83	13	erm	erm	PROPN
gujaf-220	83	14	)	)	PUNCT
gujaf-220	83	15	or	or	CCONJ
gujaf-220	83	16	risk	risk	NOUN
gujaf-220	83	17	governance	governance	NOUN
gujaf-220	83	18	system	system	NOUN
gujaf-220	83	19	based	base	VERB
gujaf-220	83	20	on	on	ADP
gujaf-220	83	21	the	the	DET
gujaf-220	83	22	appointment	appointment	NOUN
gujaf-220	83	23	of	of	ADP
gujaf-220	83	24	chief	chief	ADJ
gujaf-220	83	25	risk	risk	NOUN
gujaf-220	83	26	officer	officer	NOUN
gujaf-220	83	27	(	(	PUNCT
gujaf-220	83	28	cro	cro	NOUN
gujaf-220	83	29	)	)	PUNCT
gujaf-220	83	30	on	on	ADP
gujaf-220	83	31	the	the	DET
gujaf-220	83	32	value	value	NOUN
gujaf-220	83	33	of	of	ADP
gujaf-220	83	34	the	the	DET
gujaf-220	83	35	firm	firm	NOUN
gujaf-220	83	36	.	.	PUNCT
gujaf-220	84	1	however	however	ADV
gujaf-220	84	2	,	,	PUNCT
gujaf-220	84	3	the	the	DET
gujaf-220	84	4	use	use	NOUN
gujaf-220	84	5	of	of	ADP
gujaf-220	84	6	cro	cro	NOUN
gujaf-220	84	7	as	as	ADP
gujaf-220	84	8	a	a	DET
gujaf-220	84	9	measure	measure	NOUN
gujaf-220	84	10	of	of	ADP
gujaf-220	84	11	risk	risk	NOUN
gujaf-220	84	12	governance	governance	NOUN
gujaf-220	84	13	structure	structure	NOUN
gujaf-220	84	14	has	have	VERB
gujaf-220	84	15	many	many	ADJ
gujaf-220	84	16	drawbacks	drawback	NOUN
gujaf-220	84	17	.	.	PUNCT
gujaf-220	85	1	firstly	firstly	ADV
gujaf-220	85	2	,	,	PUNCT
gujaf-220	85	3	the	the	DET
gujaf-220	85	4	cro	cro	NOUN
gujaf-220	85	5	as	as	ADP
gujaf-220	85	6	a	a	DET
gujaf-220	85	7	governance	governance	NOUN
gujaf-220	85	8	structure	structure	NOUN
gujaf-220	85	9	for	for	ADP
gujaf-220	85	10	risk	risk	NOUN
gujaf-220	85	11	management	management	NOUN
gujaf-220	85	12	has	have	AUX
gujaf-220	85	13	been	be	AUX
gujaf-220	85	14	a	a	DET
gujaf-220	85	15	mandatory	mandatory	ADJ
gujaf-220	85	16	or	or	CCONJ
gujaf-220	85	17	recommended	recommend	VERB
gujaf-220	85	18	mechanism	mechanism	NOUN
gujaf-220	85	19	for	for	ADP
gujaf-220	85	20	financial	financial	ADJ
gujaf-220	85	21	institutions	institution	NOUN
gujaf-220	85	22	as	as	SCONJ
gujaf-220	85	23	required	require	VERB
gujaf-220	85	24	in	in	ADP
gujaf-220	85	25	many	many	ADJ
gujaf-220	85	26	national	national	ADJ
gujaf-220	85	27	and	and	CCONJ
gujaf-220	85	28	international	international	ADJ
gujaf-220	85	29	jurisdictions	jurisdiction	NOUN
gujaf-220	85	30	including	include	VERB
gujaf-220	85	31	the	the	DET
gujaf-220	85	32	basel	basel	PROPN
gujaf-220	85	33	accords	accord	NOUN
gujaf-220	85	34	.	.	PUNCT
gujaf-220	86	1	secondly	secondly	ADV
gujaf-220	86	2	,	,	PUNCT
gujaf-220	86	3	the	the	DET
gujaf-220	86	4	two	two	NUM
gujaf-220	86	5	relevant	relevant	ADJ
gujaf-220	86	6	corporate	corporate	ADJ
gujaf-220	86	7	governance	governance	NOUN
gujaf-220	86	8	codes	code	NOUN
gujaf-220	86	9	in	in	ADP
gujaf-220	86	10	nigeria	nigeria	PROPN
gujaf-220	86	11	namely	namely	ADV
gujaf-220	86	12	the	the	DET
gujaf-220	86	13	sec	sec	PROPN
gujaf-220	86	14	’s	’s	PART
gujaf-220	86	15	2011	2011	NUM
gujaf-220	86	16	code	code	NOUN
gujaf-220	86	17	and	and	CCONJ
gujaf-220	86	18	the	the	DET
gujaf-220	86	19	2018	2018	NUM
gujaf-220	86	20	ncgc	ncgc	NOUN
gujaf-220	86	21	issued	issue	VERB
gujaf-220	86	22	by	by	ADP
gujaf-220	86	23	the	the	DET
gujaf-220	86	24	frcn	frcn	NOUN
gujaf-220	86	25	were	be	AUX
gujaf-220	86	26	silent	silent	ADJ
gujaf-220	86	27	on	on	ADP
gujaf-220	86	28	the	the	DET
gujaf-220	86	29	chief	chief	ADJ
gujaf-220	86	30	risk	risk	NOUN
gujaf-220	86	31	officer	officer	NOUN
gujaf-220	86	32	as	as	ADP
gujaf-220	86	33	a	a	DET
gujaf-220	86	34	risk	risk	NOUN
gujaf-220	86	35	governance	governance	NOUN
gujaf-220	86	36	mechanism	mechanism	NOUN
gujaf-220	86	37	but	but	CCONJ
gujaf-220	86	38	made	make	VERB
gujaf-220	86	39	relevant	relevant	ADJ
gujaf-220	86	40	recommendations	recommendation	NOUN
gujaf-220	86	41	in	in	ADP
gujaf-220	86	42	respect	respect	NOUN
gujaf-220	86	43	of	of	ADP
gujaf-220	86	44	the	the	DET
gujaf-220	86	45	audit	audit	NOUN
gujaf-220	86	46	committee	committee	NOUN
gujaf-220	86	47	and	and	CCONJ
gujaf-220	86	48	risk	risk	NOUN
gujaf-220	86	49	management	management	NOUN
gujaf-220	86	50	committee	committee	NOUN
gujaf-220	86	51	.	.	PUNCT
gujaf-220	87	1	thirdly	thirdly	ADV
gujaf-220	87	2	,	,	PUNCT
gujaf-220	87	3	beasley	beasley	PROPN
gujaf-220	87	4	,	,	PUNCT
gujaf-220	87	5	pagach	pagach	PROPN
gujaf-220	87	6	&	&	CCONJ
gujaf-220	87	7	warr	warr	PROPN
gujaf-220	87	8	(	(	PUNCT
gujaf-220	87	9	2008	2008	NUM
gujaf-220	87	10	)	)	PUNCT
gujaf-220	87	11	assailed	assail	VERB
gujaf-220	87	12	the	the	DET
gujaf-220	87	13	use	use	NOUN
gujaf-220	87	14	of	of	ADP
gujaf-220	87	15	chief	chief	ADJ
gujaf-220	87	16	risk	risk	NOUN
gujaf-220	87	17	officer	officer	NOUN
gujaf-220	87	18	(	(	PUNCT
gujaf-220	87	19	cro	cro	NOUN
gujaf-220	87	20	)	)	PUNCT
gujaf-220	87	21	as	as	ADP
gujaf-220	87	22	a	a	DET
gujaf-220	87	23	proxy	proxy	NOUN
gujaf-220	87	24	for	for	ADP
gujaf-220	87	25	the	the	DET
gujaf-220	87	26	implementation	implementation	NOUN
gujaf-220	87	27	of	of	ADP
gujaf-220	87	28	risk	risk	NOUN
gujaf-220	87	29	governance	governance	NOUN
gujaf-220	87	30	system	system	NOUN
gujaf-220	87	31	as	as	SCONJ
gujaf-220	87	32	it	it	PRON
gujaf-220	87	33	does	do	AUX
gujaf-220	87	34	not	not	PART
gujaf-220	87	35	perfectly	perfectly	ADV
gujaf-220	87	36	capture	capture	VERB
gujaf-220	87	37	the	the	DET
gujaf-220	87	38	extent	extent	NOUN
gujaf-220	87	39	of	of	ADP
gujaf-220	87	40	its	its	PRON
gujaf-220	87	41	implementation	implementation	NOUN
gujaf-220	87	42	.	.	PUNCT
gujaf-220	88	1	the	the	DET
gujaf-220	88	2	risk	risk	NOUN
gujaf-220	88	3	management	management	NOUN
gujaf-220	88	4	committee	committee	NOUN
gujaf-220	88	5	(	(	PUNCT
gujaf-220	88	6	rmc	rmc	PROPN
gujaf-220	88	7	)	)	PUNCT
gujaf-220	88	8	as	as	ADP
gujaf-220	88	9	a	a	DET
gujaf-220	88	10	standalone	standalone	ADJ
gujaf-220	88	11	risk	risk	NOUN
gujaf-220	88	12	management	management	NOUN
gujaf-220	88	13	mechanism	mechanism	NOUN
gujaf-220	88	14	has	have	AUX
gujaf-220	88	15	been	be	AUX
gujaf-220	88	16	seen	see	VERB
gujaf-220	88	17	as	as	ADP
gujaf-220	88	18	the	the	DET
gujaf-220	88	19	latest	late	ADJ
gujaf-220	88	20	global	global	ADJ
gujaf-220	88	21	corporate	corporate	ADJ
gujaf-220	88	22	governance	governance	NOUN
gujaf-220	88	23	practice	practice	NOUN
gujaf-220	88	24	(	(	PUNCT
gujaf-220	88	25	lundqvist	lundqvist	NOUN
gujaf-220	88	26	,	,	PUNCT
gujaf-220	88	27	2015	2015	NUM
gujaf-220	88	28	;	;	PUNCT
gujaf-220	88	29	iselin	iselin	PROPN
gujaf-220	88	30	,	,	PUNCT
gujaf-220	88	31	2014	2014	NUM
gujaf-220	88	32	,	,	PUNCT
gujaf-220	88	33	2016	2016	NUM
gujaf-220	88	34	,	,	PUNCT
gujaf-220	88	35	2019	2019	NUM
gujaf-220	88	36	;	;	PUNCT
gujaf-220	88	37	hines	hine	NOUN
gujaf-220	88	38	and	and	CCONJ
gujaf-220	88	39	peters	peter	NOUN
gujaf-220	88	40	,	,	PUNCT
gujaf-220	88	41	2015	2015	NUM
gujaf-220	88	42	)	)	PUNCT
gujaf-220	88	43	.	.	PUNCT
gujaf-220	89	1	the	the	DET
gujaf-220	89	2	audit	audit	NOUN
gujaf-220	89	3	committee	committee	NOUN
gujaf-220	89	4	has	have	AUX
gujaf-220	89	5	been	be	AUX
gujaf-220	89	6	traditionally	traditionally	ADV
gujaf-220	89	7	charged	charge	VERB
gujaf-220	89	8	with	with	ADP
gujaf-220	89	9	the	the	DET
gujaf-220	89	10	7	7	NUM
gujaf-220	89	11	responsibility	responsibility	NOUN
gujaf-220	89	12	for	for	ADP
gujaf-220	89	13	compliance	compliance	NOUN
gujaf-220	89	14	with	with	ADP
gujaf-220	89	15	general	general	ADJ
gujaf-220	89	16	internal	internal	ADJ
gujaf-220	89	17	control	control	NOUN
gujaf-220	89	18	system	system	NOUN
gujaf-220	89	19	and	and	CCONJ
gujaf-220	89	20	risk	risk	NOUN
gujaf-220	89	21	assurance	assurance	NOUN
gujaf-220	89	22	(	(	PUNCT
gujaf-220	89	23	viscelli	viscelli	PROPN
gujaf-220	89	24	,	,	PUNCT
gujaf-220	89	25	beasley	beasley	PROPN
gujaf-220	89	26	&	&	CCONJ
gujaf-220	89	27	hermanson	hermanson	PROPN
gujaf-220	89	28	,	,	PUNCT
gujaf-220	89	29	2016	2016	NUM
gujaf-220	89	30	)	)	PUNCT
gujaf-220	89	31	.	.	PUNCT
gujaf-220	90	1	in	in	ADP
gujaf-220	90	2	recent	recent	ADJ
gujaf-220	90	3	times	time	NOUN
gujaf-220	90	4	too	too	ADV
gujaf-220	90	5	,	,	PUNCT
gujaf-220	90	6	the	the	DET
gujaf-220	90	7	increasing	increase	VERB
gujaf-220	90	8	importance	importance	NOUN
gujaf-220	90	9	of	of	ADP
gujaf-220	90	10	the	the	DET
gujaf-220	90	11	internal	internal	ADJ
gujaf-220	90	12	audit	audit	NOUN
gujaf-220	90	13	function	function	NOUN
gujaf-220	90	14	as	as	ADP
gujaf-220	90	15	risk	risk	NOUN
gujaf-220	90	16	governance	governance	NOUN
gujaf-220	90	17	structure	structure	NOUN
gujaf-220	90	18	has	have	AUX
gujaf-220	90	19	been	be	AUX
gujaf-220	90	20	established	establish	VERB
gujaf-220	90	21	as	as	ADP
gujaf-220	90	22	a	a	DET
gujaf-220	90	23	separate	separate	ADJ
gujaf-220	90	24	function	function	NOUN
gujaf-220	90	25	in	in	ADP
gujaf-220	90	26	furtherance	furtherance	NOUN
gujaf-220	90	27	of	of	ADP
gujaf-220	90	28	the	the	DET
gujaf-220	90	29	risk	risk	NOUN
gujaf-220	90	30	governance	governance	NOUN
gujaf-220	90	31	system	system	NOUN
gujaf-220	90	32	(	(	PUNCT
gujaf-220	90	33	beasley	beasley	PROPN
gujaf-220	90	34	,	,	PUNCT
gujaf-220	90	35	et	et	PROPN
gujaf-220	90	36	al	al	PROPN
gujaf-220	90	37	,	,	PUNCT
gujaf-220	90	38	2016	2016	NUM
gujaf-220	90	39	;	;	PUNCT
gujaf-220	90	40	abbott	abbott	PROPN
gujaf-220	90	41	,	,	PUNCT
gujaf-220	90	42	daugherty	daugherty	PROPN
gujaf-220	90	43	,	,	PUNCT
gujaf-220	90	44	parker	parker	PROPN
gujaf-220	90	45	&	&	CCONJ
gujaf-220	90	46	peters	peters	PROPN
gujaf-220	90	47	,	,	PUNCT
gujaf-220	90	48	2016	2016	NUM
gujaf-220	90	49	)	)	PUNCT
gujaf-220	90	50	and	and	CCONJ
gujaf-220	90	51	jointly	jointly	ADV
gujaf-220	90	52	with	with	ADP
gujaf-220	90	53	the	the	DET
gujaf-220	90	54	board	board	NOUN
gujaf-220	90	55	’s	’s	PART
gujaf-220	90	56	audit	audit	PROPN
gujaf-220	90	57	committee	committee	PROPN
gujaf-220	90	58	(	(	PUNCT
gujaf-220	90	59	gebrayel	gebrayel	PROPN
gujaf-220	90	60	,	,	PUNCT
gujaf-220	90	61	jarrar	jarrar	NOUN
gujaf-220	90	62	,	,	PUNCT
gujaf-220	90	63	salloum	salloum	NOUN
gujaf-220	90	64	&	&	CCONJ
gujaf-220	90	65	lefebvre	lefebvre	PROPN
gujaf-220	90	66	,	,	PUNCT
gujaf-220	90	67	2018	2018	NUM
gujaf-220	90	68	)	)	PUNCT
gujaf-220	90	69	.	.	PUNCT
gujaf-220	91	1	viscelli	viscelli	PROPN
gujaf-220	91	2	et	et	PROPN
gujaf-220	91	3	al	al	PROPN
gujaf-220	91	4	.	.	PUNCT
gujaf-220	92	1	(	(	PUNCT
gujaf-220	92	2	2016	2016	NUM
gujaf-220	92	3	)	)	PUNCT
gujaf-220	92	4	posited	posit	VERB
gujaf-220	92	5	that	that	SCONJ
gujaf-220	92	6	the	the	DET
gujaf-220	92	7	increasing	increase	VERB
gujaf-220	92	8	expectations	expectation	NOUN
gujaf-220	92	9	for	for	ADP
gujaf-220	92	10	more	more	ADV
gujaf-220	92	11	effective	effective	ADJ
gujaf-220	92	12	board	board	NOUN
gujaf-220	92	13	governance	governance	NOUN
gujaf-220	92	14	has	have	AUX
gujaf-220	92	15	necessitated	necessitate	VERB
gujaf-220	92	16	the	the	DET
gujaf-220	92	17	internal	internal	ADJ
gujaf-220	92	18	audit	audit	NOUN
gujaf-220	92	19	function	function	NOUN
gujaf-220	92	20	to	to	PART
gujaf-220	92	21	assist	assist	VERB
gujaf-220	92	22	the	the	DET
gujaf-220	92	23	board	board	NOUN
gujaf-220	92	24	in	in	ADP
gujaf-220	92	25	ensuring	ensure	VERB
gujaf-220	92	26	robust	robust	ADJ
gujaf-220	92	27	risk	risk	NOUN
gujaf-220	92	28	governance	governance	NOUN
gujaf-220	92	29	system	system	NOUN
gujaf-220	92	30	.	.	PUNCT
gujaf-220	93	1	a	a	DET
gujaf-220	93	2	number	number	NOUN
gujaf-220	93	3	of	of	ADP
gujaf-220	93	4	guidance	guidance	NOUN
gujaf-220	93	5	and	and	CCONJ
gujaf-220	93	6	recommendations	recommendation	NOUN
gujaf-220	93	7	have	have	AUX
gujaf-220	93	8	been	be	AUX
gujaf-220	93	9	made	make	VERB
gujaf-220	93	10	in	in	ADP
gujaf-220	93	11	respect	respect	NOUN
gujaf-220	93	12	of	of	ADP
gujaf-220	93	13	the	the	DET
gujaf-220	93	14	role	role	NOUN
gujaf-220	93	15	of	of	ADP
gujaf-220	93	16	the	the	DET
gujaf-220	93	17	internal	internal	ADJ
gujaf-220	93	18	audit	audit	NOUN
gujaf-220	93	19	mechanism	mechanism	NOUN
gujaf-220	93	20	in	in	ADP
gujaf-220	93	21	risk	risk	NOUN
gujaf-220	93	22	management	management	NOUN
gujaf-220	93	23	like	like	ADP
gujaf-220	93	24	the	the	DET
gujaf-220	93	25	coso	coso	NOUN
gujaf-220	93	26	and	and	CCONJ
gujaf-220	93	27	the	the	DET
gujaf-220	93	28	auditing	auditing	NOUN
gujaf-220	93	29	standard	standard	PROPN
gujaf-220	93	30	board	board	NOUN
gujaf-220	93	31	of	of	ADP
gujaf-220	93	32	the	the	DET
gujaf-220	93	33	american	american	PROPN
gujaf-220	93	34	institute	institute	PROPN
gujaf-220	93	35	of	of	ADP
gujaf-220	93	36	certified	certify	VERB
gujaf-220	93	37	public	public	ADJ
gujaf-220	93	38	accountants	accountant	NOUN
gujaf-220	93	39	(	(	PUNCT
gujaf-220	93	40	aicpa	aicpa	PROPN
gujaf-220	93	41	)	)	PUNCT
gujaf-220	93	42	.	.	PUNCT
gujaf-220	94	1	the	the	DET
gujaf-220	94	2	coso	coso	NOUN
gujaf-220	94	3	(	(	PUNCT
gujaf-220	94	4	2004	2004	NUM
gujaf-220	94	5	)	)	PUNCT
gujaf-220	94	6	recommended	recommend	VERB
gujaf-220	94	7	for	for	ADP
gujaf-220	94	8	providing	provide	VERB
gujaf-220	94	9	an	an	DET
gujaf-220	94	10	objective	objective	ADJ
gujaf-220	94	11	reasonable	reasonable	ADJ
gujaf-220	94	12	assurance	assurance	NOUN
gujaf-220	94	13	to	to	ADP
gujaf-220	94	14	the	the	DET
gujaf-220	94	15	board	board	NOUN
gujaf-220	94	16	of	of	ADP
gujaf-220	94	17	directors	director	NOUN
gujaf-220	94	18	on	on	ADP
gujaf-220	94	19	the	the	DET
gujaf-220	94	20	efficacy	efficacy	NOUN
gujaf-220	94	21	of	of	ADP
gujaf-220	94	22	risk	risk	NOUN
gujaf-220	94	23	management	management	NOUN
gujaf-220	94	24	.	.	PUNCT
gujaf-220	95	1	the	the	DET
gujaf-220	95	2	statement	statement	NOUN
gujaf-220	95	3	of	of	ADP
gujaf-220	95	4	auditing	auditing	NOUN
gujaf-220	95	5	standards	standard	NOUN
gujaf-220	95	6	(	(	PUNCT
gujaf-220	95	7	sas	sas	PROPN
gujaf-220	95	8	)	)	PUNCT
gujaf-220	95	9	53	53	NUM
gujaf-220	95	10	assigns	assign	VERB
gujaf-220	95	11	the	the	DET
gujaf-220	95	12	responsibility	responsibility	NOUN
gujaf-220	95	13	to	to	ADP
gujaf-220	95	14	the	the	DET
gujaf-220	95	15	auditor	auditor	NOUN
gujaf-220	95	16	for	for	ADP
gujaf-220	95	17	detecting	detect	VERB
gujaf-220	95	18	errors	error	NOUN
gujaf-220	95	19	and	and	CCONJ
gujaf-220	95	20	material	material	NOUN
gujaf-220	95	21	irregularities	irregularity	NOUN
gujaf-220	95	22	impacting	impact	VERB
gujaf-220	95	23	on	on	ADP
gujaf-220	95	24	the	the	DET
gujaf-220	95	25	financial	financial	ADJ
gujaf-220	95	26	statements	statement	NOUN
gujaf-220	95	27	.	.	PUNCT
gujaf-220	96	1	lundqvist	lundqvist	NOUN
gujaf-220	96	2	(	(	PUNCT
gujaf-220	96	3	2015	2015	NUM
gujaf-220	96	4	)	)	PUNCT
gujaf-220	96	5	established	establish	VERB
gujaf-220	96	6	that	that	SCONJ
gujaf-220	96	7	a	a	DET
gujaf-220	96	8	coherent	coherent	ADJ
gujaf-220	96	9	and	and	CCONJ
gujaf-220	96	10	portfolio	portfolio	NOUN
gujaf-220	96	11	-	-	PUNCT
gujaf-220	96	12	based	base	VERB
gujaf-220	96	13	approach	approach	NOUN
gujaf-220	96	14	to	to	ADP
gujaf-220	96	15	the	the	DET
gujaf-220	96	16	organisation	organisation	NOUN
gujaf-220	96	17	of	of	ADP
gujaf-220	96	18	the	the	DET
gujaf-220	96	19	risk	risk	NOUN
gujaf-220	96	20	governance	governance	NOUN
gujaf-220	96	21	structure	structure	NOUN
gujaf-220	96	22	has	have	AUX
gujaf-220	96	23	been	be	AUX
gujaf-220	96	24	seen	see	VERB
gujaf-220	96	25	as	as	ADP
gujaf-220	96	26	the	the	DET
gujaf-220	96	27	major	major	ADJ
gujaf-220	96	28	sign	sign	NOUN
gujaf-220	96	29	of	of	ADP
gujaf-220	96	30	an	an	DET
gujaf-220	96	31	effective	effective	ADJ
gujaf-220	96	32	risk	risk	NOUN
gujaf-220	96	33	governance	governance	NOUN
gujaf-220	96	34	system	system	NOUN
gujaf-220	96	35	including	include	VERB
gujaf-220	96	36	the	the	DET
gujaf-220	96	37	creation	creation	NOUN
gujaf-220	96	38	of	of	ADP
gujaf-220	96	39	separate	separate	ADJ
gujaf-220	96	40	risk	risk	NOUN
gujaf-220	96	41	committee	committee	NOUN
gujaf-220	96	42	and	and	CCONJ
gujaf-220	96	43	crafting	craft	VERB
gujaf-220	96	44	an	an	DET
gujaf-220	96	45	apocopate	apocopate	ADJ
gujaf-220	96	46	risk	risk	NOUN
gujaf-220	96	47	management	management	NOUN
gujaf-220	96	48	philosophy	philosophy	NOUN
gujaf-220	96	49	.	.	PUNCT
gujaf-220	97	1	generally	generally	ADV
gujaf-220	97	2	,	,	PUNCT
gujaf-220	97	3	the	the	DET
gujaf-220	97	4	board	board	NOUN
gujaf-220	97	5	is	be	AUX
gujaf-220	97	6	concerned	concerned	ADJ
gujaf-220	97	7	about	about	ADP
gujaf-220	97	8	how	how	SCONJ
gujaf-220	97	9	appropriate	appropriate	ADJ
gujaf-220	97	10	and	and	CCONJ
gujaf-220	97	11	consistent	consistent	ADJ
gujaf-220	97	12	the	the	DET
gujaf-220	97	13	risk	risk	NOUN
gujaf-220	97	14	governance	governance	NOUN
gujaf-220	97	15	system	system	NOUN
gujaf-220	97	16	is	be	AUX
gujaf-220	97	17	operating	operate	VERB
gujaf-220	97	18	and	and	CCONJ
gujaf-220	97	19	its	its	PRON
gujaf-220	97	20	efficacy	efficacy	NOUN
gujaf-220	97	21	to	to	PART
gujaf-220	97	22	generate	generate	VERB
gujaf-220	97	23	risks	risk	NOUN
gujaf-220	97	24	information	information	NOUN
gujaf-220	97	25	to	to	PART
gujaf-220	97	26	execute	execute	VERB
gujaf-220	97	27	strategies	strategy	NOUN
gujaf-220	97	28	to	to	PART
gujaf-220	97	29	protect	protect	VERB
gujaf-220	97	30	and	and	CCONJ
gujaf-220	97	31	enhance	enhance	VERB
gujaf-220	97	32	stakeholder	stakeholder	NOUN
gujaf-220	97	33	value	value	NOUN
gujaf-220	97	34	(	(	PUNCT
gujaf-220	97	35	viscelli	viscelli	NOUN
gujaf-220	97	36	et	et	NOUN
gujaf-220	97	37	.	.	PUNCT
gujaf-220	98	1	al	al	PROPN
gujaf-220	98	2	;	;	PUNCT
gujaf-220	98	3	2016	2016	NUM
gujaf-220	98	4	)	)	PUNCT
gujaf-220	98	5	.	.	PUNCT
gujaf-220	99	1	abdullahi	abdullahi	PROPN
gujaf-220	99	2	&	&	CCONJ
gujaf-220	99	3	shukor	shukor	PROPN
gujaf-220	99	4	(	(	PUNCT
gujaf-220	99	5	2018	2018	NUM
gujaf-220	99	6	)	)	PUNCT
gujaf-220	99	7	argued	argue	VERB
gujaf-220	99	8	that	that	SCONJ
gujaf-220	99	9	the	the	DET
gujaf-220	99	10	risk	risk	NOUN
gujaf-220	99	11	governance	governance	NOUN
gujaf-220	99	12	responsibility	responsibility	NOUN
gujaf-220	99	13	of	of	ADP
gujaf-220	99	14	the	the	DET
gujaf-220	99	15	board	board	NOUN
gujaf-220	99	16	involves	involve	VERB
gujaf-220	99	17	effective	effective	ADJ
gujaf-220	99	18	management	management	NOUN
gujaf-220	99	19	and	and	CCONJ
gujaf-220	99	20	supervision	supervision	NOUN
gujaf-220	99	21	of	of	ADP
gujaf-220	99	22	structures	structure	NOUN
gujaf-220	99	23	to	to	PART
gujaf-220	99	24	accommodate	accommodate	VERB
gujaf-220	99	25	wider	wide	ADJ
gujaf-220	99	26	stakeholder	stakeholder	NOUN
gujaf-220	99	27	interests	interest	NOUN
gujaf-220	99	28	and	and	CCONJ
gujaf-220	99	29	to	to	PART
gujaf-220	99	30	guarantee	guarantee	VERB
gujaf-220	99	31	provision	provision	NOUN
gujaf-220	99	32	of	of	ADP
gujaf-220	99	33	information	information	NOUN
gujaf-220	99	34	transparency	transparency	NOUN
gujaf-220	99	35	.	.	PUNCT
gujaf-220	100	1	the	the	DET
gujaf-220	100	2	audit	audit	NOUN
gujaf-220	100	3	committee	committee	NOUN
gujaf-220	100	4	have	have	AUX
gujaf-220	100	5	been	be	AUX
gujaf-220	100	6	basically	basically	ADV
gujaf-220	100	7	concerned	concerned	ADJ
gujaf-220	100	8	with	with	ADP
gujaf-220	100	9	oversight	oversight	NOUN
gujaf-220	100	10	in	in	ADP
gujaf-220	100	11	respect	respect	NOUN
gujaf-220	100	12	of	of	ADP
gujaf-220	100	13	auditing	auditing	NOUN
gujaf-220	100	14	issues	issue	NOUN
gujaf-220	100	15	regarding	regard	VERB
gujaf-220	100	16	an	an	DET
gujaf-220	100	17	entity	entity	NOUN
gujaf-220	100	18	’s	’s	PART
gujaf-220	100	19	financial	financial	ADJ
gujaf-220	100	20	system	system	NOUN
gujaf-220	100	21	information	information	NOUN
gujaf-220	100	22	risk	risk	NOUN
gujaf-220	100	23	management	management	NOUN
gujaf-220	100	24	in	in	ADP
gujaf-220	100	25	respect	respect	NOUN
gujaf-220	100	26	of	of	ADP
gujaf-220	100	27	quality	quality	NOUN
gujaf-220	100	28	of	of	ADP
gujaf-220	100	29	the	the	DET
gujaf-220	100	30	financial	financial	ADJ
gujaf-220	100	31	reporting	reporting	NOUN
gujaf-220	100	32	processes	process	NOUN
gujaf-220	100	33	(	(	PUNCT
gujaf-220	100	34	brown	brown	PROPN
gujaf-220	100	35	,	,	PUNCT
gujaf-220	100	36	steen	steen	PROPN
gujaf-220	100	37	&	&	CCONJ
gujaf-220	100	38	foreman	foreman	PROPN
gujaf-220	100	39	,	,	PUNCT
gujaf-220	100	40	2009	2009	NUM
gujaf-220	100	41	)	)	PUNCT
gujaf-220	100	42	.	.	PUNCT
gujaf-220	101	1	in	in	ADP
gujaf-220	101	2	the	the	DET
gujaf-220	101	3	empirical	empirical	ADJ
gujaf-220	101	4	literature	literature	NOUN
gujaf-220	101	5	on	on	ADP
gujaf-220	101	6	the	the	DET
gujaf-220	101	7	impacts	impact	NOUN
gujaf-220	101	8	of	of	ADP
gujaf-220	101	9	the	the	DET
gujaf-220	101	10	audit	audit	NOUN
gujaf-220	101	11	committee	committee	NOUN
gujaf-220	101	12	,	,	PUNCT
gujaf-220	101	13	diverse	diverse	ADJ
gujaf-220	101	14	univariate	univariate	ADJ
gujaf-220	101	15	and	and	CCONJ
gujaf-220	101	16	multivariate	multivariate	VERB
gujaf-220	101	17	statistical	statistical	ADJ
gujaf-220	101	18	linear	linear	NOUN
gujaf-220	101	19	regression	regression	NOUN
gujaf-220	101	20	methods	method	NOUN
gujaf-220	101	21	,	,	PUNCT
gujaf-220	101	22	spearman	spearman	NOUN
gujaf-220	101	23	correlation	correlation	NOUN
gujaf-220	101	24	and	and	CCONJ
gujaf-220	101	25	logistic	logistic	ADJ
gujaf-220	101	26	regression	regression	NOUN
gujaf-220	101	27	analyses	analysis	NOUN
gujaf-220	101	28	were	be	AUX
gujaf-220	101	29	applied	apply	VERB
gujaf-220	101	30	.	.	PUNCT
gujaf-220	102	1	for	for	ADP
gujaf-220	102	2	instance	instance	NOUN
gujaf-220	102	3	,	,	PUNCT
gujaf-220	102	4	mohammad	mohammad	PROPN
gujaf-220	102	5	,	,	PUNCT
gujaf-220	102	6	wasiuzzaman	wasiuzzaman	PROPN
gujaf-220	102	7	,	,	PUNCT
gujaf-220	102	8	morsali	morsali	VERB
gujaf-220	102	9	&	&	CCONJ
gujaf-220	102	10	zaini	zaini	PROPN
gujaf-220	102	11	(	(	PUNCT
gujaf-220	102	12	2018	2018	NUM
gujaf-220	102	13	)	)	PUNCT
gujaf-220	102	14	,	,	PUNCT
gujaf-220	102	15	kibiya	kibiya	PROPN
gujaf-220	102	16	,	,	PUNCT
gujaf-220	102	17	che	che	NOUN
gujaf-220	102	18	-	-	NOUN
gujaf-220	102	19	ahmad	ahmad	PROPN
gujaf-220	102	20	&	&	CCONJ
gujaf-220	102	21	amran	amran	PROPN
gujaf-220	102	22	(	(	PUNCT
gujaf-220	102	23	2016	2016	NUM
gujaf-220	102	24	)	)	PUNCT
gujaf-220	102	25	,	,	PUNCT
gujaf-220	102	26	hassan	hassan	PROPN
gujaf-220	102	27	(	(	PUNCT
gujaf-220	102	28	2013	2013	NUM
gujaf-220	102	29	)	)	PUNCT
gujaf-220	102	30	;	;	PUNCT
gujaf-220	102	31	fathi	fathi	PROPN
gujaf-220	102	32	(	(	PUNCT
gujaf-220	102	33	2013	2013	NUM
gujaf-220	102	34	)	)	PUNCT
gujaf-220	102	35	;	;	PUNCT
gujaf-220	102	36	holtz	holtz	PROPN
gujaf-220	102	37	&	&	CCONJ
gujaf-220	102	38	neto	neto	PROPN
gujaf-220	102	39	(	(	PUNCT
gujaf-220	102	40	2014	2014	NUM
gujaf-220	102	41	)	)	PUNCT
gujaf-220	102	42	;	;	PUNCT
gujaf-220	102	43	cohen	cohen	PROPN
gujaf-220	102	44	,	,	PUNCT
gujaf-220	102	45	hoitash	hoitash	PROPN
gujaf-220	102	46	,	,	PUNCT
gujaf-220	102	47	krishnamoorthy	krishnamoorthy	PROPN
gujaf-220	102	48	&	&	CCONJ
gujaf-220	102	49	wright	wright	PROPN
gujaf-220	102	50	,	,	PUNCT
gujaf-220	102	51	(	(	PUNCT
gujaf-220	102	52	2017	2017	NUM
gujaf-220	102	53	)	)	PUNCT
gujaf-220	102	54	;	;	PUNCT
gujaf-220	102	55	soliman	soliman	NOUN
gujaf-220	102	56	&	&	CCONJ
gujaf-220	102	57	ragab	ragab	PROPN
gujaf-220	102	58	(	(	PUNCT
gujaf-220	102	59	2014	2014	NUM
gujaf-220	102	60	)	)	PUNCT
gujaf-220	102	61	;	;	PUNCT
gujaf-220	102	62	obigbemi	obigbemi	PROPN
gujaf-220	102	63	et	et	PROPN
gujaf-220	102	64	.	.	PUNCT
gujaf-220	103	1	al	al	PROPN
gujaf-220	103	2	,	,	PUNCT
gujaf-220	103	3	(	(	PUNCT
gujaf-220	103	4	2016	2016	NUM
gujaf-220	103	5	)	)	PUNCT
gujaf-220	103	6	;	;	PUNCT
gujaf-220	103	7	patrick	patrick	PROPN
gujaf-220	103	8	,	,	PUNCT
gujaf-220	103	9	paulinus	paulinus	PROPN
gujaf-220	103	10	&	&	CCONJ
gujaf-220	103	11	nympha	nympha	PROPN
gujaf-220	103	12	(	(	PUNCT
gujaf-220	103	13	2015	2015	NUM
gujaf-220	103	14	)	)	PUNCT
gujaf-220	103	15	;	;	PUNCT
gujaf-220	103	16	okougbo&okike	okougbo&okike	PROPN
gujaf-220	103	17	(	(	PUNCT
gujaf-220	103	18	2015	2015	NUM
gujaf-220	103	19	)	)	PUNCT
gujaf-220	103	20	;	;	PUNCT
gujaf-220	103	21	eyenubo	eyenubo	NOUN
gujaf-220	103	22	,	,	PUNCT
gujaf-220	103	23	mohammed	mohammed	PROPN
gujaf-220	103	24	&	&	CCONJ
gujaf-220	103	25	ali	ali	PROPN
gujaf-220	103	26	(	(	PUNCT
gujaf-220	103	27	2017	2017	NUM
gujaf-220	103	28	)	)	PUNCT
gujaf-220	103	29	;	;	PUNCT
gujaf-220	103	30	al	al	PROPN
gujaf-220	103	31	shaer	shaer	PROPN
gujaf-220	103	32	,	,	PUNCT
gujaf-220	103	33	salama	salama	PROPN
gujaf-220	103	34	&	&	CCONJ
gujaf-220	103	35	toms	toms	PROPN
gujaf-220	103	36	(	(	PUNCT
gujaf-220	103	37	2017	2017	NUM
gujaf-220	103	38	)	)	PUNCT
gujaf-220	103	39	;	;	PUNCT
gujaf-220	103	40	oliver	oliver	PROPN
gujaf-220	103	41	&	&	CCONJ
gujaf-220	103	42	ofoegbu	ofoegbu	PROPN
gujaf-220	103	43	,	,	PUNCT
gujaf-220	103	44	(	(	PUNCT
gujaf-220	103	45	2017	2017	NUM
gujaf-220	103	46	)	)	PUNCT
gujaf-220	103	47	;	;	PUNCT
gujaf-220	103	48	velte	velte	NOUN
gujaf-220	103	49	(	(	PUNCT
gujaf-220	103	50	2018	2018	NUM
gujaf-220	103	51	)	)	PUNCT
gujaf-220	103	52	;	;	PUNCT
gujaf-220	103	53	saona	saona	PROPN
gujaf-220	103	54	,	,	PUNCT
gujaf-220	103	55	muro	muro	PROPN
gujaf-220	103	56	&	&	CCONJ
gujaf-220	103	57	alvarado	alvarado	PROPN
gujaf-220	103	58	(	(	PUNCT
gujaf-220	103	59	2019	2019	NUM
gujaf-220	103	60	)	)	PUNCT
gujaf-220	103	61	;	;	PUNCT
gujaf-220	103	62	ifeanyichukwu	ifeanyichukwu	NOUN
gujaf-220	103	63	&	&	CCONJ
gujaf-220	103	64	ohaka	ohaka	ADV
gujaf-220	103	65	(	(	PUNCT
gujaf-220	103	66	2019	2019	NUM
gujaf-220	103	67	)	)	PUNCT
gujaf-220	103	68	;	;	PUNCT
gujaf-220	103	69	aifuwa&embele	aifuwa&embele	ADP
gujaf-220	103	70	(	(	PUNCT
gujaf-220	103	71	2019	2019	NUM
gujaf-220	103	72	)	)	PUNCT
gujaf-220	103	73	;	;	PUNCT
gujaf-220	103	74	osemene	osemene	NOUN
gujaf-220	103	75	,	,	PUNCT
gujaf-220	103	76	adeleye	adeleye	NOUN
gujaf-220	103	77	&	&	CCONJ
gujaf-220	103	78	adinnu	adinnu	PROPN
gujaf-220	103	79	(	(	PUNCT
gujaf-220	103	80	2018	2018	NUM
gujaf-220	103	81	)	)	PUNCT
gujaf-220	103	82	;	;	PUNCT
gujaf-220	103	83	goncalves	goncalve	NOUN
gujaf-220	103	84	,	,	PUNCT
gujaf-220	103	85	et.al	et.al	PROPN
gujaf-220	103	86	.	.	PUNCT
gujaf-220	104	1	(	(	PUNCT
gujaf-220	104	2	2019	2019	NUM
gujaf-220	104	3	)	)	PUNCT
gujaf-220	104	4	and	and	CCONJ
gujaf-220	104	5	mohamad	mohamad	PROPN
gujaf-220	104	6	,	,	PUNCT
gujaf-220	104	7	abdurrahman	abdurrahman	NOUN
gujaf-220	104	8	,	,	PUNCT
gujaf-220	104	9	keong	keong	PROPN
gujaf-220	104	10	&	&	CCONJ
gujaf-220	104	11	garrett	garrett	PROPN
gujaf-220	104	12	(	(	PUNCT
gujaf-220	104	13	2020	2020	NUM
gujaf-220	104	14	)	)	PUNCT
gujaf-220	104	15	using	use	VERB
gujaf-220	104	16	qualitative	qualitative	ADJ
gujaf-220	104	17	research	research	NOUN
gujaf-220	104	18	method	method	NOUN
gujaf-220	104	19	and	and	CCONJ
gujaf-220	104	20	the	the	DET
gujaf-220	104	21	quality	quality	NOUN
gujaf-220	104	22	of	of	ADP
gujaf-220	104	23	financial	financial	ADJ
gujaf-220	104	24	reporting	reporting	NOUN
gujaf-220	104	25	process	process	NOUN
gujaf-220	104	26	.	.	PUNCT
gujaf-220	105	1	the	the	DET
gujaf-220	105	2	findings	finding	NOUN
gujaf-220	105	3	of	of	ADP
gujaf-220	105	4	the	the	DET
gujaf-220	105	5	majority	majority	NOUN
gujaf-220	105	6	of	of	ADP
gujaf-220	105	7	the	the	DET
gujaf-220	105	8	aforementioned	aforementioned	ADJ
gujaf-220	105	9	empirical	empirical	ADJ
gujaf-220	105	10	studies	study	NOUN
gujaf-220	105	11	,	,	PUNCT
gujaf-220	105	12	the	the	DET
gujaf-220	105	13	effect	effect	NOUN
gujaf-220	105	14	of	of	ADP
gujaf-220	105	15	board	board	NOUN
gujaf-220	105	16	audit	audit	NOUN
gujaf-220	105	17	committee	committee	NOUN
gujaf-220	105	18	was	be	AUX
gujaf-220	105	19	established	establish	VERB
gujaf-220	105	20	to	to	PART
gujaf-220	105	21	have	have	VERB
gujaf-220	105	22	significant	significant	ADJ
gujaf-220	105	23	positive	positive	ADJ
gujaf-220	105	24	relation	relation	NOUN
gujaf-220	105	25	with	with	ADP
gujaf-220	105	26	financial	financial	ADJ
gujaf-220	105	27	reporting	reporting	NOUN
gujaf-220	105	28	quality	quality	NOUN
gujaf-220	105	29	(	(	PUNCT
gujaf-220	105	30	frq	frq	PROPN
gujaf-220	105	31	)	)	PUNCT
gujaf-220	105	32	.	.	PUNCT
gujaf-220	106	1	in	in	ADP
gujaf-220	106	2	the	the	DET
gujaf-220	106	3	empirical	empirical	ADJ
gujaf-220	106	4	literature	literature	NOUN
gujaf-220	106	5	of	of	ADP
gujaf-220	106	6	patrick	patrick	PROPN
gujaf-220	106	7	et	et	PROPN
gujaf-220	106	8	.	.	PUNCT
gujaf-220	107	1	al	al	PROPN
gujaf-220	107	2	.	.	PROPN
gujaf-220	108	1	(	(	PUNCT
gujaf-220	108	2	2015	2015	NUM
gujaf-220	108	3	)	)	PUNCT
gujaf-220	108	4	;	;	PUNCT
gujaf-220	109	1	mohammed	mohammed	PROPN
gujaf-220	109	2	,	,	PUNCT
gujaf-220	109	3	et	et	PROPN
gujaf-220	109	4	.	.	PUNCT
gujaf-220	110	1	al	al	PROPN
gujaf-220	110	2	.	.	PROPN
gujaf-220	111	1	(	(	PUNCT
gujaf-220	111	2	2018	2018	NUM
gujaf-220	111	3	)	)	PUNCT
gujaf-220	111	4	;	;	PUNCT
gujaf-220	111	5	kibiya	kibiya	PROPN
gujaf-220	111	6	et	et	PROPN
gujaf-220	111	7	.	.	PUNCT
gujaf-220	112	1	al	al	PROPN
gujaf-220	112	2	(	(	PUNCT
gujaf-220	112	3	2016	2016	NUM
gujaf-220	112	4	)	)	PUNCT
gujaf-220	112	5	;	;	PUNCT
gujaf-220	112	6	shankaraiah	shankaraiah	PROPN
gujaf-220	112	7	&	&	CCONJ
gujaf-220	112	8	amiri	amiri	PROPN
gujaf-220	112	9	(	(	PUNCT
gujaf-220	112	10	2017	2017	NUM
gujaf-220	112	11	)	)	PUNCT
gujaf-220	112	12	;	;	PUNCT
gujaf-220	112	13	saona	saona	VERB
gujaf-220	112	14	et	et	PROPN
gujaf-220	112	15	.	.	PUNCT
gujaf-220	113	1	al	al	PROPN
gujaf-220	113	2	.	.	PROPN
gujaf-220	114	1	(	(	PUNCT
gujaf-220	114	2	2019	2019	NUM
gujaf-220	114	3	)	)	PUNCT
gujaf-220	114	4	established	establish	VERB
gujaf-220	114	5	empirical	empirical	ADJ
gujaf-220	114	6	evidences	evidence	NOUN
gujaf-220	114	7	for	for	ADP
gujaf-220	114	8	the	the	DET
gujaf-220	114	9	positive	positive	ADJ
gujaf-220	114	10	impact	impact	NOUN
gujaf-220	114	11	of	of	ADP
gujaf-220	114	12	risk	risk	NOUN
gujaf-220	114	13	governance	governance	NOUN
gujaf-220	114	14	structure	structure	NOUN
gujaf-220	114	15	on	on	ADP
gujaf-220	114	16	frq	frq	PROPN
gujaf-220	114	17	.	.	PROPN
gujaf-220	115	1	in	in	ADP
gujaf-220	115	2	badolato	badolato	PROPN
gujaf-220	115	3	et	et	PROPN
gujaf-220	115	4	al	al	PROPN
gujaf-220	115	5	.	.	PUNCT
gujaf-220	116	1	(	(	PUNCT
gujaf-220	116	2	2014	2014	NUM
gujaf-220	116	3	)	)	PUNCT
gujaf-220	116	4	;	;	PUNCT
gujaf-220	116	5	cohen	cohen	PROPN
gujaf-220	116	6	et	et	PROPN
gujaf-220	116	7	.	.	PUNCT
gujaf-220	117	1	al	al	PROPN
gujaf-220	117	2	.	.	PROPN
gujaf-220	118	1	(	(	PUNCT
gujaf-220	118	2	2014	2014	NUM
gujaf-220	118	3	)	)	PUNCT
gujaf-220	118	4	;	;	PUNCT
gujaf-220	118	5	cohen	cohen	PROPN
gujaf-220	118	6	et	et	PROPN
gujaf-220	118	7	.	.	PUNCT
gujaf-220	119	1	al	al	PROPN
gujaf-220	119	2	.	.	PROPN
gujaf-220	120	1	(	(	PUNCT
gujaf-220	120	2	2013	2013	NUM
gujaf-220	120	3	)	)	PUNCT
gujaf-220	120	4	;	;	PUNCT
gujaf-220	120	5	velte	velte	NOUN
gujaf-220	120	6	(	(	PUNCT
gujaf-220	120	7	2018	2018	NUM
gujaf-220	120	8	)	)	PUNCT
gujaf-220	120	9	;	;	PUNCT
gujaf-220	120	10	al	al	PROPN
gujaf-220	120	11	shaer	shaer	PROPN
gujaf-220	120	12	et	et	PROPN
gujaf-220	120	13	.	.	PUNCT
gujaf-220	121	1	al	al	PROPN
gujaf-220	121	2	.	.	PROPN
gujaf-220	122	1	(	(	PUNCT
gujaf-220	122	2	2017	2017	NUM
gujaf-220	122	3	)	)	PUNCT
gujaf-220	122	4	;	;	PUNCT
gujaf-220	122	5	oliver	oliver	PROPN
gujaf-220	122	6	&	&	CCONJ
gujaf-220	122	7	ofoegbu	ofoegbu	PROPN
gujaf-220	122	8	,	,	PUNCT
gujaf-220	122	9	(	(	PUNCT
gujaf-220	122	10	2017	2017	NUM
gujaf-220	122	11	)	)	PUNCT
gujaf-220	122	12	for	for	ADP
gujaf-220	122	13	instance	instance	NOUN
gujaf-220	122	14	,	,	PUNCT
gujaf-220	122	15	established	establish	VERB
gujaf-220	122	16	the	the	DET
gujaf-220	122	17	impact	impact	NOUN
gujaf-220	122	18	of	of	ADP
gujaf-220	122	19	board	board	NOUN
gujaf-220	122	20	committee	committee	NOUN
gujaf-220	122	21	’s	’s	PART
gujaf-220	122	22	financial	financial	ADJ
gujaf-220	122	23	literacy	literacy	NOUN
gujaf-220	122	24	and	and	CCONJ
gujaf-220	122	25	industry	industry	NOUN
gujaf-220	122	26	expertise	expertise	NOUN
gujaf-220	122	27	on	on	ADP
gujaf-220	122	28	frq	frq	PROPN
gujaf-220	122	29	.	.	PUNCT
gujaf-220	123	1	in	in	ADP
gujaf-220	123	2	a	a	DET
gujaf-220	123	3	related	relate	VERB
gujaf-220	123	4	empirical	empirical	ADJ
gujaf-220	123	5	study	study	NOUN
gujaf-220	123	6	,	,	PUNCT
gujaf-220	123	7	hassan	hassan	PROPN
gujaf-220	123	8	(	(	PUNCT
gujaf-220	123	9	2013	2013	NUM
gujaf-220	123	10	)	)	PUNCT
gujaf-220	123	11	;	;	PUNCT
gujaf-220	123	12	holtz	holtz	PROPN
gujaf-220	123	13	&	&	CCONJ
gujaf-220	123	14	neto	neto	PROPN
gujaf-220	123	15	(	(	PUNCT
gujaf-220	123	16	2014	2014	NUM
gujaf-220	123	17	)	)	PUNCT
gujaf-220	123	18	and	and	CCONJ
gujaf-220	123	19	fathi	fathi	PROPN
gujaf-220	123	20	(	(	PUNCT
gujaf-220	123	21	2013	2013	NUM
gujaf-220	123	22	)	)	PUNCT
gujaf-220	123	23	have	have	AUX
gujaf-220	123	24	found	find	VERB
gujaf-220	123	25	statistical	statistical	ADJ
gujaf-220	123	26	positive	positive	ADJ
gujaf-220	123	27	effect	effect	NOUN
gujaf-220	123	28	of	of	ADP
gujaf-220	123	29	internal	internal	ADJ
gujaf-220	123	30	board	board	NOUN
gujaf-220	123	31	monitoring	monitoring	NOUN
gujaf-220	123	32	mechanisms	mechanism	NOUN
gujaf-220	123	33	on	on	ADP
gujaf-220	123	34	the	the	DET
gujaf-220	123	35	frq	frq	NOUN
gujaf-220	123	36	and	and	CCONJ
gujaf-220	123	37	both	both	PRON
gujaf-220	123	38	eyenubo	eyenubo	VERB
gujaf-220	123	39	et	et	PROPN
gujaf-220	123	40	.	.	PUNCT
gujaf-220	124	1	al	al	PROPN
gujaf-220	124	2	.	.	PROPN
gujaf-220	125	1	(	(	PUNCT
gujaf-220	125	2	2017	2017	NUM
gujaf-220	125	3	)	)	PUNCT
gujaf-220	125	4	and	and	CCONJ
gujaf-220	125	5	8	8	NUM
gujaf-220	125	6	okougbo&okike	okougbo&okike	PROPN
gujaf-220	125	7	(	(	PUNCT
gujaf-220	125	8	2015	2015	NUM
gujaf-220	125	9	)	)	PUNCT
gujaf-220	125	10	confirmed	confirm	VERB
gujaf-220	125	11	statistically	statistically	ADV
gujaf-220	125	12	significant	significant	ADJ
gujaf-220	125	13	impact	impact	NOUN
gujaf-220	125	14	of	of	ADP
gujaf-220	125	15	the	the	DET
gujaf-220	125	16	audit	audit	NOUN
gujaf-220	125	17	committees	committee	NOUN
gujaf-220	125	18	’	'	PUNCT
gujaf-220	125	19	size	size	NOUN
gujaf-220	125	20	on	on	ADP
gujaf-220	125	21	frq	frq	PROPN
gujaf-220	125	22	.	.	PUNCT
gujaf-220	126	1	thus	thus	ADV
gujaf-220	126	2	,	,	PUNCT
gujaf-220	126	3	it	it	PRON
gujaf-220	126	4	is	be	AUX
gujaf-220	126	5	expected	expect	VERB
gujaf-220	126	6	that	that	SCONJ
gujaf-220	126	7	the	the	DET
gujaf-220	126	8	quality	quality	NOUN
gujaf-220	126	9	and	and	CCONJ
gujaf-220	126	10	effectiveness	effectiveness	NOUN
gujaf-220	126	11	of	of	ADP
gujaf-220	126	12	audit	audit	NOUN
gujaf-220	126	13	committee	committee	NOUN
gujaf-220	126	14	would	would	AUX
gujaf-220	126	15	significantly	significantly	ADV
gujaf-220	126	16	enhance	enhance	VERB
gujaf-220	126	17	the	the	DET
gujaf-220	126	18	quality	quality	NOUN
gujaf-220	126	19	of	of	ADP
gujaf-220	126	20	financial	financial	ADJ
gujaf-220	126	21	reporting	reporting	NOUN
gujaf-220	126	22	.	.	PUNCT
gujaf-220	127	1	even	even	ADV
gujaf-220	127	2	empirically	empirically	ADV
gujaf-220	127	3	,	,	PUNCT
gujaf-220	127	4	many	many	ADJ
gujaf-220	127	5	results	result	NOUN
gujaf-220	127	6	have	have	AUX
gujaf-220	127	7	confirmed	confirm	VERB
gujaf-220	127	8	that	that	SCONJ
gujaf-220	127	9	robust	robust	ADJ
gujaf-220	127	10	and	and	CCONJ
gujaf-220	127	11	effective	effective	ADJ
gujaf-220	127	12	governance	governance	NOUN
gujaf-220	127	13	structures	structure	NOUN
gujaf-220	127	14	are	be	AUX
gujaf-220	127	15	crucial	crucial	ADJ
gujaf-220	127	16	to	to	ADP
gujaf-220	127	17	constraining	constrain	VERB
gujaf-220	127	18	the	the	DET
gujaf-220	127	19	negative	negative	ADJ
gujaf-220	127	20	effect	effect	NOUN
gujaf-220	127	21	of	of	ADP
gujaf-220	127	22	earnings	earning	NOUN
gujaf-220	127	23	management	management	NOUN
gujaf-220	127	24	practices	practice	NOUN
gujaf-220	127	25	and	and	CCONJ
gujaf-220	127	26	thereby	thereby	ADV
gujaf-220	127	27	enhancing	enhance	VERB
gujaf-220	127	28	the	the	DET
gujaf-220	127	29	credibility	credibility	NOUN
gujaf-220	127	30	and	and	CCONJ
gujaf-220	127	31	integrity	integrity	NOUN
gujaf-220	127	32	of	of	ADP
gujaf-220	127	33	financial	financial	ADJ
gujaf-220	127	34	reporting	reporting	NOUN
gujaf-220	127	35	quality	quality	NOUN
gujaf-220	127	36	(	(	PUNCT
gujaf-220	127	37	razali	razali	PROPN
gujaf-220	127	38	&	&	CCONJ
gujaf-220	127	39	arshad	arshad	PROPN
gujaf-220	127	40	,	,	PUNCT
gujaf-220	127	41	2014	2014	NUM
gujaf-220	127	42	;	;	PUNCT
gujaf-220	127	43	neffati	neffati	PROPN
gujaf-220	127	44	et.al	et.al	PROPN
gujaf-220	127	45	.	.	PUNCT
gujaf-220	127	46	2011	2011	NUM
gujaf-220	127	47	)	)	PUNCT
gujaf-220	127	48	.	.	PUNCT
gujaf-220	128	1	however	however	ADV
gujaf-220	128	2	,	,	PUNCT
gujaf-220	128	3	the	the	DET
gujaf-220	128	4	empirical	empirical	ADJ
gujaf-220	128	5	research	research	NOUN
gujaf-220	128	6	of	of	ADP
gujaf-220	128	7	qinghua	qinghua	PROPN
gujaf-220	128	8	et	et	PROPN
gujaf-220	128	9	.	.	PUNCT
gujaf-220	129	1	al	al	PROPN
gujaf-220	129	2	(	(	PUNCT
gujaf-220	129	3	2007	2007	NUM
gujaf-220	129	4	)	)	PUNCT
gujaf-220	129	5	;	;	PUNCT
gujaf-220	129	6	mohamed	mohamed	PROPN
gujaf-220	129	7	&	&	CCONJ
gujaf-220	129	8	ragab	ragab	PROPN
gujaf-220	129	9	(	(	PUNCT
gujaf-220	129	10	2014	2014	NUM
gujaf-220	129	11	)	)	PUNCT
gujaf-220	129	12	;	;	PUNCT
gujaf-220	129	13	obigbemi	obigbemi	PROPN
gujaf-220	129	14	et	et	PROPN
gujaf-220	129	15	.	.	PUNCT
gujaf-220	130	1	al	al	PROPN
gujaf-220	130	2	.	.	PUNCT
gujaf-220	131	1	(	(	PUNCT
gujaf-220	131	2	2016	2016	NUM
gujaf-220	131	3	)	)	PUNCT
gujaf-220	131	4	;	;	PUNCT
gujaf-220	131	5	osemene	osemene	PROPN
gujaf-220	131	6	et	et	PROPN
gujaf-220	131	7	.	.	PUNCT
gujaf-220	132	1	al	al	PROPN
gujaf-220	132	2	.	.	PROPN
gujaf-220	133	1	(	(	PUNCT
gujaf-220	133	2	2018	2018	NUM
gujaf-220	133	3	)	)	PUNCT
gujaf-220	133	4	;	;	PUNCT
gujaf-220	133	5	ifeanyichukwu	ifeanyichukwu	NOUN
gujaf-220	133	6	&	&	CCONJ
gujaf-220	133	7	ohaka	ohaka	ADV
gujaf-220	133	8	(	(	PUNCT
gujaf-220	133	9	2019	2019	NUM
gujaf-220	133	10	)	)	PUNCT
gujaf-220	133	11	;	;	PUNCT
gujaf-220	133	12	aifuwa&embele	aifuwa&embele	ADP
gujaf-220	133	13	(	(	PUNCT
gujaf-220	133	14	2019	2019	NUM
gujaf-220	133	15	)	)	PUNCT
gujaf-220	133	16	and	and	CCONJ
gujaf-220	133	17	mohamad	mohamad	PROPN
gujaf-220	133	18	et	et	PROPN
gujaf-220	133	19	.	.	PUNCT
gujaf-220	134	1	al	al	PROPN
gujaf-220	134	2	(	(	PUNCT
gujaf-220	134	3	2020	2020	NUM
gujaf-220	134	4	)	)	PUNCT
gujaf-220	134	5	have	have	AUX
gujaf-220	134	6	produced	produce	VERB
gujaf-220	134	7	mixed	mixed	ADJ
gujaf-220	134	8	evidences	evidence	NOUN
gujaf-220	134	9	on	on	ADP
gujaf-220	134	10	the	the	DET
gujaf-220	134	11	impact	impact	NOUN
gujaf-220	134	12	of	of	ADP
gujaf-220	134	13	diverse	diverse	ADJ
gujaf-220	134	14	board	board	NOUN
gujaf-220	134	15	characteristics	characteristic	NOUN
gujaf-220	134	16	on	on	ADP
gujaf-220	134	17	the	the	DET
gujaf-220	134	18	frq	frq	NOUN
gujaf-220	134	19	while	while	SCONJ
gujaf-220	134	20	the	the	DET
gujaf-220	134	21	recent	recent	ADJ
gujaf-220	134	22	research	research	NOUN
gujaf-220	134	23	study	study	NOUN
gujaf-220	134	24	of	of	ADP
gujaf-220	134	25	(	(	PUNCT
gujaf-220	134	26	saona	saona	PROPN
gujaf-220	134	27	et.al	et.al	PROPN
gujaf-220	134	28	.	.	PUNCT
gujaf-220	134	29	2019	2019	NUM
gujaf-220	134	30	;	;	PUNCT
gujaf-220	134	31	goncalves	goncalves	PROPN
gujaf-220	134	32	et	et	PROPN
gujaf-220	134	33	.	.	PUNCT
gujaf-220	135	1	al	al	PROPN
gujaf-220	135	2	.	.	PROPN
gujaf-220	136	1	(	(	PUNCT
gujaf-220	136	2	2019	2019	NUM
gujaf-220	136	3	)	)	PUNCT
gujaf-220	136	4	established	establish	VERB
gujaf-220	136	5	that	that	SCONJ
gujaf-220	136	6	a	a	DET
gujaf-220	136	7	balanced	balanced	ADJ
gujaf-220	136	8	gender	gender	NOUN
gujaf-220	136	9	diversity	diversity	NOUN
gujaf-220	136	10	of	of	ADP
gujaf-220	136	11	board	board	NOUN
gujaf-220	136	12	governing	govern	VERB
gujaf-220	136	13	structures	structure	NOUN
gujaf-220	136	14	have	have	VERB
gujaf-220	136	15	positive	positive	ADJ
gujaf-220	136	16	impact	impact	NOUN
gujaf-220	136	17	on	on	ADP
gujaf-220	136	18	the	the	DET
gujaf-220	136	19	intensity	intensity	NOUN
gujaf-220	136	20	and	and	CCONJ
gujaf-220	136	21	positive	positive	ADJ
gujaf-220	136	22	direction	direction	NOUN
gujaf-220	136	23	of	of	ADP
gujaf-220	136	24	earnings	earning	NOUN
gujaf-220	136	25	management	management	NOUN
gujaf-220	136	26	and	and	CCONJ
gujaf-220	136	27	enhanced	enhance	VERB
gujaf-220	136	28	frq	frq	PROPN
gujaf-220	136	29	.	.	PUNCT
gujaf-220	137	1	there	there	PRON
gujaf-220	137	2	has	have	AUX
gujaf-220	137	3	been	be	AUX
gujaf-220	137	4	recent	recent	ADJ
gujaf-220	137	5	increasing	increase	VERB
gujaf-220	137	6	interest	interest	NOUN
gujaf-220	137	7	on	on	ADP
gujaf-220	137	8	the	the	DET
gujaf-220	137	9	value	value	NOUN
gujaf-220	137	10	relevance	relevance	NOUN
gujaf-220	137	11	of	of	ADP
gujaf-220	137	12	stand	stand	VERB
gujaf-220	137	13	-	-	PUNCT
gujaf-220	137	14	alone	alone	ADV
gujaf-220	137	15	risk	risk	NOUN
gujaf-220	137	16	management	management	NOUN
gujaf-220	137	17	committee	committee	NOUN
gujaf-220	137	18	(	(	PUNCT
gujaf-220	137	19	rmc	rmc	PROPN
gujaf-220	137	20	)	)	PUNCT
gujaf-220	137	21	as	as	ADP
gujaf-220	137	22	a	a	DET
gujaf-220	137	23	corporate	corporate	ADJ
gujaf-220	137	24	governance	governance	NOUN
gujaf-220	137	25	mechanism	mechanism	NOUN
gujaf-220	137	26	on	on	ADP
gujaf-220	137	27	risk	risk	NOUN
gujaf-220	137	28	-	-	PUNCT
gujaf-220	137	29	taking	take	VERB
gujaf-220	137	30	and	and	CCONJ
gujaf-220	137	31	firm	firm	ADJ
gujaf-220	137	32	value	value	NOUN
gujaf-220	137	33	(	(	PUNCT
gujaf-220	137	34	hines	hine	NOUN
gujaf-220	137	35	,	,	PUNCT
gujaf-220	137	36	2012	2012	NUM
gujaf-220	137	37	;	;	PUNCT
gujaf-220	137	38	bhuiyan	bhuiyan	PROPN
gujaf-220	137	39	,	,	PUNCT
gujaf-220	137	40	cheema	cheema	PROPN
gujaf-220	137	41	&	&	CCONJ
gujaf-220	137	42	man	man	PROPN
gujaf-220	137	43	,	,	PUNCT
gujaf-220	137	44	2017	2017	NUM
gujaf-220	137	45	)	)	PUNCT
gujaf-220	137	46	.	.	PUNCT
gujaf-220	138	1	majority	majority	NOUN
gujaf-220	138	2	of	of	ADP
gujaf-220	138	3	the	the	DET
gujaf-220	138	4	empirical	empirical	ADJ
gujaf-220	138	5	evidences	evidence	NOUN
gujaf-220	138	6	on	on	ADP
gujaf-220	138	7	investigation	investigation	NOUN
gujaf-220	138	8	of	of	ADP
gujaf-220	138	9	brmc	brmc	PROPN
gujaf-220	138	10	as	as	ADP
gujaf-220	138	11	a	a	DET
gujaf-220	138	12	separate	separate	ADJ
gujaf-220	138	13	governance	governance	NOUN
gujaf-220	138	14	structure	structure	NOUN
gujaf-220	138	15	or	or	CCONJ
gujaf-220	138	16	in	in	ADP
gujaf-220	138	17	association	association	NOUN
gujaf-220	138	18	with	with	ADP
gujaf-220	138	19	the	the	DET
gujaf-220	138	20	audit	audit	NOUN
gujaf-220	138	21	committee	committee	NOUN
gujaf-220	138	22	on	on	ADP
gujaf-220	138	23	their	their	PRON
gujaf-220	138	24	impacts	impact	NOUN
gujaf-220	138	25	on	on	ADP
gujaf-220	138	26	diverse	diverse	ADJ
gujaf-220	138	27	corporate	corporate	ADJ
gujaf-220	138	28	policies	policy	NOUN
gujaf-220	138	29	and	and	CCONJ
gujaf-220	138	30	organisational	organisational	ADJ
gujaf-220	138	31	outcomes	outcome	NOUN
gujaf-220	138	32	like	like	ADP
gujaf-220	138	33	on	on	ADP
gujaf-220	138	34	risk	risk	NOUN
gujaf-220	138	35	outcomes	outcome	NOUN
gujaf-220	138	36	and	and	CCONJ
gujaf-220	138	37	risk	risk	NOUN
gujaf-220	138	38	-	-	PUNCT
gujaf-220	138	39	taking	taking	NOUN
gujaf-220	138	40	(	(	PUNCT
gujaf-220	138	41	lingel	lingel	PROPN
gujaf-220	138	42	&	&	CCONJ
gujaf-220	138	43	sheedy	sheedy	PROPN
gujaf-220	138	44	,	,	PUNCT
gujaf-220	138	45	2012	2012	NUM
gujaf-220	138	46	;	;	PUNCT
gujaf-220	138	47	stulz	stulz	ADJ
gujaf-220	138	48	,	,	PUNCT
gujaf-220	138	49	2014	2014	NUM
gujaf-220	138	50	)	)	PUNCT
gujaf-220	138	51	;	;	PUNCT
gujaf-220	138	52	effects	effect	NOUN
gujaf-220	138	53	on	on	ADP
gujaf-220	138	54	entity	entity	NOUN
gujaf-220	138	55	’s	’s	PART
gujaf-220	138	56	value	value	NOUN
gujaf-220	138	57	and	and	CCONJ
gujaf-220	138	58	performances	performance	NOUN
gujaf-220	138	59	(	(	PUNCT
gujaf-220	138	60	battaglia	battaglia	PROPN
gujaf-220	138	61	&	&	CCONJ
gujaf-220	138	62	gallo	gallo	PROPN
gujaf-220	138	63	,	,	PUNCT
gujaf-220	138	64	2015	2015	NUM
gujaf-220	138	65	;	;	PUNCT
gujaf-220	138	66	kallamu	kallamu	ADJ
gujaf-220	138	67	,	,	PUNCT
gujaf-220	138	68	2015	2015	NUM
gujaf-220	138	69	;	;	PUNCT
gujaf-220	138	70	gontarek	gontarek	NOUN
gujaf-220	138	71	,	,	PUNCT
gujaf-220	138	72	2017	2017	NUM
gujaf-220	138	73	;	;	PUNCT
gujaf-220	138	74	kakanda	kakanda	PROPN
gujaf-220	138	75	&	&	CCONJ
gujaf-220	138	76	basariah	basariah	PROPN
gujaf-220	138	77	,	,	PUNCT
gujaf-220	138	78	2017	2017	NUM
gujaf-220	138	79	;	;	PUNCT
gujaf-220	138	80	kakanda	kakanda	NOUN
gujaf-220	138	81	,	,	PUNCT
gujaf-220	138	82	basariah	basariah	PROPN
gujaf-220	138	83	,	,	PUNCT
gujaf-220	138	84	&	&	CCONJ
gujaf-220	138	85	sitraselvi	sitraselvi	PROPN
gujaf-220	138	86	,	,	PUNCT
gujaf-220	138	87	2017a	2017a	NUM
gujaf-220	138	88	,	,	PUNCT
gujaf-220	138	89	2017b	2017b	NUM
gujaf-220	138	90	,	,	PUNCT
gujaf-220	138	91	2017c	2017c	NUM
gujaf-220	138	92	;	;	PUNCT
gujaf-220	138	93	&	&	CCONJ
gujaf-220	138	94	shivaani	shivaani	PROPN
gujaf-220	138	95	,	,	PUNCT
gujaf-220	138	96	2018	2018	NUM
gujaf-220	138	97	;	;	PUNCT
gujaf-220	138	98	abubakar	abubakar	PROPN
gujaf-220	138	99	,	,	PUNCT
gujaf-220	138	100	ado	ado	PROPN
gujaf-220	138	101	,	,	PUNCT
gujaf-220	138	102	mohamed	mohamed	PROPN
gujaf-220	138	103	&	&	CCONJ
gujaf-220	138	104	mustapha	mustapha	PROPN
gujaf-220	138	105	,	,	PUNCT
gujaf-220	138	106	2018	2018	NUM
gujaf-220	138	107	)	)	PUNCT
gujaf-220	138	108	on	on	ADP
gujaf-220	138	109	firm	firm	NOUN
gujaf-220	138	110	’s	’s	PART
gujaf-220	138	111	efficiency	efficiency	NOUN
gujaf-220	138	112	(	(	PUNCT
gujaf-220	138	113	wu	wu	PROPN
gujaf-220	138	114	,	,	PUNCT
gujaf-220	138	115	qian	qian	PROPN
gujaf-220	138	116	,	,	PUNCT
gujaf-220	138	117	we	we	PROPN
gujaf-220	138	118	-	-	PUNCT
gujaf-220	138	119	min	min	NOUN
gujaf-220	138	120	,	,	PUNCT
gujaf-220	138	121	&	&	CCONJ
gujaf-220	138	122	noor	noor	PROPN
gujaf-220	138	123	,	,	PUNCT
gujaf-220	138	124	2016	2016	NUM
gujaf-220	138	125	)	)	PUNCT
gujaf-220	138	126	on	on	ADP
gujaf-220	138	127	hedging	hedging	NOUN
gujaf-220	138	128	activities	activity	NOUN
gujaf-220	138	129	(	(	PUNCT
gujaf-220	138	130	abdullah	abdullah	PROPN
gujaf-220	138	131	,	,	PUNCT
gujaf-220	138	132	ku	ku	PROPN
gujaf-220	138	133	,	,	PUNCT
gujaf-220	138	134	ku	ku	PROPN
gujaf-220	138	135	,	,	PUNCT
gujaf-220	138	136	2015	2015	NUM
gujaf-220	138	137	;	;	PUNCT
gujaf-220	138	138	abdullahi	abdullahi	PROPN
gujaf-220	138	139	,	,	PUNCT
gujaf-220	138	140	ismail	ismail	PROPN
gujaf-220	138	141	&	&	CCONJ
gujaf-220	138	142	isa	isa	PROPN
gujaf-220	138	143	,	,	PUNCT
gujaf-220	138	144	2015	2015	NUM
gujaf-220	138	145	)	)	PUNCT
gujaf-220	138	146	;	;	PUNCT
gujaf-220	138	147	on	on	ADP
gujaf-220	138	148	audit	audit	NOUN
gujaf-220	138	149	pricing	pricing	NOUN
gujaf-220	138	150	and	and	CCONJ
gujaf-220	138	151	fees	fee	NOUN
gujaf-220	138	152	(	(	PUNCT
gujaf-220	138	153	hines	hine	NOUN
gujaf-220	138	154	,	,	PUNCT
gujaf-220	138	155	maslin	maslin	PROPN
gujaf-220	138	156	,	,	PUNCT
gujaf-220	138	157	mauldin	mauldin	PROPN
gujaf-220	138	158	&	&	CCONJ
gujaf-220	138	159	peters	peters	PROPN
gujaf-220	138	160	,	,	PUNCT
gujaf-220	138	161	2015	2015	NUM
gujaf-220	138	162	;	;	PUNCT
gujaf-220	138	163	larasati	larasati	NOUN
gujaf-220	138	164	,	,	PUNCT
gujaf-220	138	165	ratri	ratri	PROPN
gujaf-220	138	166	,	,	PUNCT
gujaf-220	138	167	nasih	nasih	NOUN
gujaf-220	138	168	&	&	CCONJ
gujaf-220	138	169	harymawan	harymawan	PROPN
gujaf-220	138	170	,	,	PUNCT
gujaf-220	138	171	2019	2019	NUM
gujaf-220	138	172	)	)	PUNCT
gujaf-220	138	173	and	and	CCONJ
gujaf-220	138	174	rmc	rmc	PROPN
gujaf-220	138	175	determinants	determinant	NOUN
gujaf-220	138	176	and	and	CCONJ
gujaf-220	138	177	consequences	consequence	NOUN
gujaf-220	138	178	in	in	ADP
gujaf-220	138	179	organisations	organisation	NOUN
gujaf-220	138	180	(	(	PUNCT
gujaf-220	138	181	hines	hine	NOUN
gujaf-220	138	182	,	,	PUNCT
gujaf-220	138	183	2012	2012	NUM
gujaf-220	138	184	;	;	PUNCT
gujaf-220	138	185	&	&	CCONJ
gujaf-220	138	186	hines	hines	PROPN
gujaf-220	138	187	&	&	CCONJ
gujaf-220	138	188	peters	peters	PROPN
gujaf-220	138	189	,	,	PUNCT
gujaf-220	138	190	2018	2018	NUM
gujaf-220	138	191	;	;	PUNCT
gujaf-220	138	192	abdullahi	abdullahi	PROPN
gujaf-220	138	193	&	&	CCONJ
gujaf-220	138	194	shukor	shukor	PROPN
gujaf-220	138	195	,	,	PUNCT
gujaf-220	138	196	2018	2018	NUM
gujaf-220	138	197	;)	;)	PUNCT
gujaf-220	138	198	and	and	CCONJ
gujaf-220	138	199	on	on	ADP
gujaf-220	138	200	qfr	qfr	PROPN
gujaf-220	138	201	,	,	PUNCT
gujaf-220	138	202	earnings	earning	NOUN
gujaf-220	138	203	management	management	NOUN
gujaf-220	138	204	practices	practice	NOUN
gujaf-220	138	205	and	and	CCONJ
gujaf-220	138	206	information	information	NOUN
gujaf-220	138	207	risk	risk	NOUN
gujaf-220	138	208	disclosures	disclosure	NOUN
gujaf-220	138	209	(	(	PUNCT
gujaf-220	138	210	nahar	nahar	PROPN
gujaf-220	138	211	et	et	PROPN
gujaf-220	138	212	.	.	PUNCT
gujaf-220	139	1	al	al	PROPN
gujaf-220	139	2	.	.	PROPN
gujaf-220	139	3	2016	2016	NUM
gujaf-220	139	4	;	;	PUNCT
gujaf-220	139	5	kakanda	kakanda	NOUN
gujaf-220	139	6	et	et	PROPN
gujaf-220	139	7	.	.	PUNCT
gujaf-220	140	1	al	al	PROPN
gujaf-220	140	2	.	.	PROPN
gujaf-220	140	3	2017a	2017a	NUM
gujaf-220	140	4	,	,	PUNCT
gujaf-220	140	5	2017b	2017b	NUM
gujaf-220	140	6	,	,	PUNCT
gujaf-220	140	7	2017c	2017c	NUM
gujaf-220	140	8	)	)	PUNCT
gujaf-220	140	9	.	.	PUNCT
gujaf-220	141	1	in	in	ADP
gujaf-220	141	2	related	related	ADJ
gujaf-220	141	3	review	review	NOUN
gujaf-220	141	4	of	of	ADP
gujaf-220	141	5	empirical	empirical	ADJ
gujaf-220	141	6	studies	study	NOUN
gujaf-220	141	7	on	on	ADP
gujaf-220	141	8	the	the	DET
gujaf-220	141	9	board	board	NOUN
gujaf-220	141	10	risk	risk	NOUN
gujaf-220	141	11	management	management	NOUN
gujaf-220	141	12	committee	committee	NOUN
gujaf-220	141	13	(	(	PUNCT
gujaf-220	141	14	brmc	brmc	PROPN
gujaf-220	141	15	)	)	PUNCT
gujaf-220	141	16	,	,	PUNCT
gujaf-220	141	17	the	the	DET
gujaf-220	141	18	overwhelming	overwhelming	ADJ
gujaf-220	141	19	evidences	evidence	NOUN
gujaf-220	141	20	have	have	AUX
gujaf-220	141	21	established	establish	VERB
gujaf-220	141	22	positive	positive	ADJ
gujaf-220	141	23	impact	impact	NOUN
gujaf-220	141	24	of	of	ADP
gujaf-220	141	25	rmc	rmc	NOUN
gujaf-220	141	26	against	against	ADP
gujaf-220	141	27	some	some	DET
gujaf-220	141	28	proxies	proxy	NOUN
gujaf-220	141	29	of	of	ADP
gujaf-220	141	30	financial	financial	ADJ
gujaf-220	141	31	reporting	reporting	NOUN
gujaf-220	141	32	quality	quality	NOUN
gujaf-220	141	33	and	and	CCONJ
gujaf-220	141	34	accounting	accounting	NOUN
gujaf-220	141	35	information	information	NOUN
gujaf-220	141	36	.	.	PUNCT
gujaf-220	142	1	using	use	VERB
gujaf-220	142	2	data	datum	NOUN
gujaf-220	142	3	of	of	ADP
gujaf-220	142	4	80	80	NUM
gujaf-220	142	5	listed	list	VERB
gujaf-220	142	6	non	non	ADJ
gujaf-220	142	7	-	-	ADJ
gujaf-220	142	8	financial	financial	ADJ
gujaf-220	142	9	companies	company	NOUN
gujaf-220	142	10	on	on	ADP
gujaf-220	142	11	the	the	DET
gujaf-220	142	12	nigerian	nigerian	ADJ
gujaf-220	142	13	stock	stock	NOUN
gujaf-220	142	14	exchange	exchange	PROPN
gujaf-220	142	15	(	(	PUNCT
gujaf-220	142	16	nse	nse	NOUN
gujaf-220	142	17	)	)	PUNCT
gujaf-220	142	18	for	for	ADP
gujaf-220	142	19	operating	operate	VERB
gujaf-220	142	20	financial	financial	ADJ
gujaf-220	142	21	period	period	NOUN
gujaf-220	142	22	of	of	ADP
gujaf-220	142	23	2012	2012	NUM
gujaf-220	142	24	-	-	SYM
gujaf-220	142	25	2016	2016	NUM
gujaf-220	142	26	,	,	PUNCT
gujaf-220	142	27	sani	sani	PROPN
gujaf-220	142	28	et	et	PROPN
gujaf-220	142	29	.	.	PUNCT
gujaf-220	143	1	al	al	PROPN
gujaf-220	143	2	.	.	PROPN
gujaf-220	144	1	(	(	PUNCT
gujaf-220	144	2	2018	2018	NUM
gujaf-220	144	3	)	)	PUNCT
gujaf-220	144	4	established	establish	VERB
gujaf-220	144	5	that	that	DET
gujaf-220	144	6	board	board	NOUN
gujaf-220	144	7	of	of	ADP
gujaf-220	144	8	directors	director	NOUN
gujaf-220	144	9	consisting	consist	VERB
gujaf-220	144	10	of	of	ADP
gujaf-220	144	11	effective	effective	ADJ
gujaf-220	144	12	rmc	rmc	NOUN
gujaf-220	144	13	with	with	ADP
gujaf-220	144	14	independent	independent	ADJ
gujaf-220	144	15	directors	director	NOUN
gujaf-220	144	16	mitigated	mitigate	VERB
gujaf-220	144	17	the	the	DET
gujaf-220	144	18	opportunistic	opportunistic	ADJ
gujaf-220	144	19	behaviour	behaviour	NOUN
gujaf-220	144	20	of	of	ADP
gujaf-220	144	21	management	management	NOUN
gujaf-220	144	22	to	to	PART
gujaf-220	144	23	manipulate	manipulate	VERB
gujaf-220	144	24	the	the	DET
gujaf-220	144	25	real	real	ADJ
gujaf-220	144	26	earnings	earning	NOUN
gujaf-220	144	27	of	of	ADP
gujaf-220	144	28	the	the	DET
gujaf-220	144	29	firms	firm	NOUN
gujaf-220	144	30	under	under	ADP
gujaf-220	144	31	investigation	investigation	NOUN
gujaf-220	144	32	.	.	PUNCT
gujaf-220	145	1	bhuiyan	bhuiyan	PROPN
gujaf-220	145	2	,	,	PUNCT
gujaf-220	145	3	cheema	cheema	PROPN
gujaf-220	145	4	&	&	CCONJ
gujaf-220	145	5	man	man	PROPN
gujaf-220	145	6	(	(	PUNCT
gujaf-220	145	7	2017	2017	NUM
gujaf-220	145	8	)	)	PUNCT
gujaf-220	145	9	investigated	investigate	VERB
gujaf-220	145	10	the	the	DET
gujaf-220	145	11	impact	impact	NOUN
gujaf-220	145	12	of	of	ADP
gujaf-220	145	13	a	a	DET
gujaf-220	145	14	stand	stand	VERB
gujaf-220	145	15	-	-	PUNCT
gujaf-220	145	16	alone	alone	ADV
gujaf-220	145	17	rmc	rmc	NOUN
gujaf-220	145	18	on	on	ADP
gujaf-220	145	19	the	the	DET
gujaf-220	145	20	corporate	corporate	ADJ
gujaf-220	145	21	risk	risk	NOUN
gujaf-220	145	22	-	-	PUNCT
gujaf-220	145	23	taking	taking	NOUN
gujaf-220	145	24	and	and	CCONJ
gujaf-220	145	25	value	value	NOUN
gujaf-220	145	26	of	of	ADP
gujaf-220	145	27	firms	firm	NOUN
gujaf-220	145	28	establishing	establish	VERB
gujaf-220	145	29	that	that	SCONJ
gujaf-220	145	30	there	there	PRON
gujaf-220	145	31	is	be	VERB
gujaf-220	145	32	positive	positive	ADJ
gujaf-220	145	33	effect	effect	NOUN
gujaf-220	145	34	of	of	ADP
gujaf-220	145	35	a	a	DET
gujaf-220	145	36	stand	stand	VERB
gujaf-220	145	37	-	-	PUNCT
gujaf-220	145	38	alone	alone	ADV
gujaf-220	145	39	rmc	rmc	NOUN
gujaf-220	145	40	on	on	ADP
gujaf-220	145	41	enhanced	enhanced	ADJ
gujaf-220	145	42	risk	risk	NOUN
gujaf-220	145	43	-	-	PUNCT
gujaf-220	145	44	taking	take	VERB
gujaf-220	145	45	exposures	exposure	NOUN
gujaf-220	145	46	and	and	CCONJ
gujaf-220	145	47	improved	improve	VERB
gujaf-220	145	48	investor	investor	NOUN
gujaf-220	145	49	protection	protection	NOUN
gujaf-220	145	50	.	.	PUNCT
gujaf-220	146	1	thus	thus	ADV
gujaf-220	146	2	,	,	PUNCT
gujaf-220	146	3	it	it	PRON
gujaf-220	146	4	is	be	AUX
gujaf-220	146	5	expected	expect	VERB
gujaf-220	146	6	that	that	SCONJ
gujaf-220	146	7	well	well	ADV
gujaf-220	146	8	-	-	PUNCT
gujaf-220	146	9	structured	structure	VERB
gujaf-220	146	10	firms	firm	NOUN
gujaf-220	146	11	with	with	ADP
gujaf-220	146	12	independent	independent	ADJ
gujaf-220	146	13	and	and	CCONJ
gujaf-220	146	14	effective	effective	ADJ
gujaf-220	146	15	rmc	rmc	PROPN
gujaf-220	146	16	guarantees	guarantee	VERB
gujaf-220	146	17	efficacious	efficacious	ADJ
gujaf-220	146	18	risk	risk	NOUN
gujaf-220	146	19	management	management	NOUN
gujaf-220	146	20	practices	practice	NOUN
gujaf-220	146	21	as	as	ADP
gujaf-220	146	22	a	a	DET
gujaf-220	146	23	result	result	NOUN
gujaf-220	146	24	of	of	ADP
gujaf-220	146	25	increased	increase	VERB
gujaf-220	146	26	and	and	CCONJ
gujaf-220	146	27	focused	focused	ADJ
gujaf-220	146	28	risk	risk	NOUN
gujaf-220	146	29	oversight	oversight	NOUN
gujaf-220	146	30	.	.	PUNCT
gujaf-220	147	1	in	in	ADP
gujaf-220	147	2	kakanda	kakanda	PROPN
gujaf-220	147	3	et	et	PROPN
gujaf-220	147	4	.	.	PUNCT
gujaf-220	148	1	al	al	PROPN
gujaf-220	148	2	.	.	PROPN
gujaf-220	149	1	(	(	PUNCT
gujaf-220	149	2	2017a	2017a	NUM
gujaf-220	149	3	,	,	PUNCT
gujaf-220	149	4	2017b,2017c	2017b,2017c	NUM
gujaf-220	149	5	)	)	PUNCT
gujaf-220	149	6	,	,	PUNCT
gujaf-220	149	7	abdullah	abdullah	PROPN
gujaf-220	149	8	&	&	CCONJ
gujaf-220	149	9	shukor	shukor	PROPN
gujaf-220	149	10	(	(	PUNCT
gujaf-220	149	11	2017	2017	NUM
gujaf-220	149	12	)	)	PUNCT
gujaf-220	149	13	,	,	PUNCT
gujaf-220	149	14	for	for	ADP
gujaf-220	149	15	instance	instance	NOUN
gujaf-220	149	16	,	,	PUNCT
gujaf-220	149	17	the	the	DET
gujaf-220	149	18	effectiveness	effectiveness	NOUN
gujaf-220	149	19	of	of	ADP
gujaf-220	149	20	the	the	DET
gujaf-220	149	21	rmc	rmc	PROPN
gujaf-220	149	22	is	be	AUX
gujaf-220	149	23	statistically	statistically	ADV
gujaf-220	149	24	significant	significant	ADJ
gujaf-220	149	25	in	in	ADP
gujaf-220	149	26	ensuring	ensure	VERB
gujaf-220	149	27	the	the	DET
gujaf-220	149	28	transparency	transparency	NOUN
gujaf-220	149	29	and	and	CCONJ
gujaf-220	149	30	credibility	credibility	NOUN
gujaf-220	149	31	of	of	ADP
gujaf-220	149	32	information	information	NOUN
gujaf-220	149	33	risks	risk	NOUN
gujaf-220	149	34	and	and	CCONJ
gujaf-220	149	35	risk	risk	NOUN
gujaf-220	149	36	management	management	NOUN
gujaf-220	149	37	disclosures	disclosure	NOUN
gujaf-220	149	38	in	in	ADP
gujaf-220	149	39	particular	particular	ADJ
gujaf-220	149	40	and	and	CCONJ
gujaf-220	149	41	organisational	organisational	ADJ
gujaf-220	149	42	performance	performance	NOUN
gujaf-220	149	43	in	in	ADP
gujaf-220	149	44	general	general	ADJ
gujaf-220	149	45	.	.	PUNCT
gujaf-220	150	1	in	in	ADP
gujaf-220	150	2	a	a	DET
gujaf-220	150	3	relevant	relevant	ADJ
gujaf-220	150	4	research	research	NOUN
gujaf-220	150	5	result	result	NOUN
gujaf-220	150	6	on	on	ADP
gujaf-220	150	7	the	the	DET
gujaf-220	150	8	relationship	relationship	NOUN
gujaf-220	150	9	between	between	ADP
gujaf-220	150	10	rmc	rmc	PROPN
gujaf-220	150	11	and	and	CCONJ
gujaf-220	150	12	modified	modified	ADJ
gujaf-220	150	13	audit	audit	NOUN
gujaf-220	150	14	opinion	opinion	NOUN
gujaf-220	150	15	,	,	PUNCT
gujaf-220	150	16	ishak	ishak	PROPN
gujaf-220	150	17	(	(	PUNCT
gujaf-220	150	18	2015	2015	NUM
gujaf-220	150	19	,	,	PUNCT
gujaf-220	150	20	2016	2016	NUM
gujaf-220	150	21	)	)	PUNCT
gujaf-220	150	22	,	,	PUNCT
gujaf-220	150	23	it	it	PRON
gujaf-220	150	24	has	have	AUX
gujaf-220	150	25	been	be	AUX
gujaf-220	150	26	established	establish	VERB
gujaf-220	150	27	that	that	SCONJ
gujaf-220	150	28	having	have	VERB
gujaf-220	150	29	a	a	DET
gujaf-220	150	30	separate	separate	ADJ
gujaf-220	150	31	rmc	rmc	NOUN
gujaf-220	150	32	has	have	VERB
gujaf-220	150	33	negative	negative	ADJ
gujaf-220	150	34	relationship	relationship	NOUN
gujaf-220	150	35	with	with	ADP
gujaf-220	150	36	the	the	DET
gujaf-220	150	37	acceptance	acceptance	NOUN
gujaf-220	150	38	of	of	ADP
gujaf-220	150	39	modified	modify	VERB
gujaf-220	150	40	audit	audit	NOUN
gujaf-220	150	41	opinion	opinion	NOUN
gujaf-220	150	42	which	which	PRON
gujaf-220	150	43	invariably	invariably	ADV
gujaf-220	150	44	confirm	confirm	VERB
gujaf-220	150	45	9	9	NUM
gujaf-220	150	46	empirical	empirical	ADJ
gujaf-220	150	47	support	support	NOUN
gujaf-220	150	48	for	for	ADP
gujaf-220	150	49	a	a	DET
gujaf-220	150	50	standalone	standalone	ADJ
gujaf-220	150	51	effective	effective	ADJ
gujaf-220	150	52	rmc	rmc	NOUN
gujaf-220	150	53	for	for	ADP
gujaf-220	150	54	the	the	DET
gujaf-220	150	55	enhancement	enhancement	NOUN
gujaf-220	150	56	of	of	ADP
gujaf-220	150	57	financial	financial	ADJ
gujaf-220	150	58	reporting	reporting	NOUN
gujaf-220	150	59	quality	quality	NOUN
gujaf-220	150	60	of	of	ADP
gujaf-220	150	61	corporate	corporate	ADJ
gujaf-220	150	62	entities	entity	NOUN
gujaf-220	150	63	.	.	PUNCT
gujaf-220	151	1	the	the	DET
gujaf-220	151	2	nexus	nexus	NOUN
gujaf-220	151	3	between	between	ADP
gujaf-220	151	4	accounting	account	VERB
gujaf-220	151	5	information	information	NOUN
gujaf-220	151	6	risk	risk	NOUN
gujaf-220	151	7	disclosures	disclosure	NOUN
gujaf-220	151	8	and	and	CCONJ
gujaf-220	151	9	the	the	DET
gujaf-220	151	10	quality	quality	NOUN
gujaf-220	151	11	of	of	ADP
gujaf-220	151	12	financial	financial	ADJ
gujaf-220	151	13	accounting	accounting	NOUN
gujaf-220	151	14	information	information	NOUN
gujaf-220	151	15	is	be	AUX
gujaf-220	151	16	crucial	crucial	ADJ
gujaf-220	151	17	for	for	ADP
gujaf-220	151	18	ensuring	ensure	VERB
gujaf-220	151	19	investor	investor	NOUN
gujaf-220	151	20	confidence	confidence	NOUN
gujaf-220	151	21	and	and	CCONJ
gujaf-220	151	22	other	other	ADJ
gujaf-220	151	23	stakeholders	stakeholder	NOUN
gujaf-220	151	24	of	of	ADP
gujaf-220	151	25	an	an	DET
gujaf-220	151	26	entity	entity	NOUN
gujaf-220	151	27	(	(	PUNCT
gujaf-220	151	28	el	el	NOUN
gujaf-220	151	29	-	-	NOUN
gujaf-220	151	30	hewety	hewety	NOUN
gujaf-220	151	31	,	,	PUNCT
gujaf-220	151	32	2019	2019	NUM
gujaf-220	151	33	)	)	PUNCT
gujaf-220	151	34	.	.	PUNCT
gujaf-220	152	1	however	however	ADV
gujaf-220	152	2	,	,	PUNCT
gujaf-220	152	3	abdullah	abdullah	PROPN
gujaf-220	152	4	&	&	CCONJ
gujaf-220	152	5	chen	chen	PROPN
gujaf-220	152	6	,	,	PUNCT
gujaf-220	152	7	(	(	PUNCT
gujaf-220	152	8	2010	2010	NUM
gujaf-220	152	9	)	)	PUNCT
gujaf-220	152	10	found	find	VERB
gujaf-220	152	11	that	that	SCONJ
gujaf-220	152	12	on	on	ADP
gujaf-220	152	13	average	average	ADJ
gujaf-220	152	14	,	,	PUNCT
gujaf-220	152	15	the	the	DET
gujaf-220	152	16	quality	quality	NOUN
gujaf-220	152	17	of	of	ADP
gujaf-220	152	18	financial	financial	ADJ
gujaf-220	152	19	information	information	NOUN
gujaf-220	152	20	disclosures	disclosure	NOUN
gujaf-220	152	21	was	be	AUX
gujaf-220	152	22	low	low	ADJ
gujaf-220	152	23	due	due	ADJ
gujaf-220	152	24	to	to	ADP
gujaf-220	152	25	lower	low	ADJ
gujaf-220	152	26	disclosure	disclosure	NOUN
gujaf-220	152	27	of	of	ADP
gujaf-220	152	28	financial	financial	ADJ
gujaf-220	152	29	instruments	instrument	NOUN
gujaf-220	152	30	information	information	NOUN
gujaf-220	152	31	to	to	ADP
gujaf-220	152	32	investors	investor	NOUN
gujaf-220	152	33	.	.	PUNCT
gujaf-220	153	1	hines	hine	NOUN
gujaf-220	153	2	and	and	CCONJ
gujaf-220	153	3	peters	peters	PROPN
gujaf-220	153	4	(	(	PUNCT
gujaf-220	153	5	2015	2015	NUM
gujaf-220	153	6	)	)	PUNCT
gujaf-220	153	7	provided	provide	VERB
gujaf-220	153	8	empirical	empirical	ADJ
gujaf-220	153	9	evidence	evidence	NOUN
gujaf-220	153	10	that	that	SCONJ
gujaf-220	153	11	firms	firm	NOUN
gujaf-220	153	12	with	with	ADP
gujaf-220	153	13	lower	low	ADJ
gujaf-220	153	14	quality	quality	NOUN
gujaf-220	153	15	of	of	ADP
gujaf-220	153	16	financial	financial	ADJ
gujaf-220	153	17	reporting	reporting	NOUN
gujaf-220	153	18	voluntarily	voluntarily	ADV
gujaf-220	153	19	established	establish	VERB
gujaf-220	153	20	separate	separate	ADJ
gujaf-220	153	21	rmc	rmc	NOUN
gujaf-220	153	22	as	as	ADP
gujaf-220	153	23	a	a	DET
gujaf-220	153	24	deliberate	deliberate	ADJ
gujaf-220	153	25	corporate	corporate	ADJ
gujaf-220	153	26	governance	governance	NOUN
gujaf-220	153	27	policy	policy	NOUN
gujaf-220	153	28	.	.	PUNCT
gujaf-220	154	1	the	the	DET
gujaf-220	154	2	recognition	recognition	NOUN
gujaf-220	154	3	for	for	ADP
gujaf-220	154	4	composition	composition	NOUN
gujaf-220	154	5	of	of	ADP
gujaf-220	154	6	board	board	NOUN
gujaf-220	154	7	risk	risk	NOUN
gujaf-220	154	8	management	management	NOUN
gujaf-220	154	9	committee	committee	NOUN
gujaf-220	154	10	has	have	AUX
gujaf-220	154	11	become	become	VERB
gujaf-220	154	12	the	the	DET
gujaf-220	154	13	concern	concern	NOUN
gujaf-220	154	14	in	in	ADP
gujaf-220	154	15	risk	risk	NOUN
gujaf-220	154	16	management	management	NOUN
gujaf-220	154	17	in	in	ADP
gujaf-220	154	18	recent	recent	ADJ
gujaf-220	154	19	times	time	NOUN
gujaf-220	154	20	(	(	PUNCT
gujaf-220	154	21	hines	hine	NOUN
gujaf-220	154	22	,	,	PUNCT
gujaf-220	154	23	2012	2012	NUM
gujaf-220	154	24	;	;	PUNCT
gujaf-220	154	25	iselin	iselin	PROPN
gujaf-220	154	26	,	,	PUNCT
gujaf-220	154	27	2014	2014	NUM
gujaf-220	154	28	;	;	PUNCT
gujaf-220	154	29	hines	hine	NOUN
gujaf-220	154	30	&	&	CCONJ
gujaf-220	154	31	peters	peters	PROPN
gujaf-220	154	32	,	,	PUNCT
gujaf-220	154	33	2015	2015	NUM
gujaf-220	154	34	)	)	PUNCT
gujaf-220	154	35	.	.	PUNCT
gujaf-220	155	1	also	also	ADV
gujaf-220	155	2	key	key	ADJ
gujaf-220	155	3	aspect	aspect	NOUN
gujaf-220	155	4	of	of	ADP
gujaf-220	155	5	the	the	DET
gujaf-220	155	6	internal	internal	ADJ
gujaf-220	155	7	governance	governance	NOUN
gujaf-220	155	8	structure	structure	NOUN
gujaf-220	155	9	is	be	AUX
gujaf-220	155	10	the	the	DET
gujaf-220	155	11	establishment	establishment	NOUN
gujaf-220	155	12	of	of	ADP
gujaf-220	155	13	the	the	DET
gujaf-220	155	14	internal	internal	ADJ
gujaf-220	155	15	audit	audit	NOUN
gujaf-220	155	16	function	function	NOUN
gujaf-220	155	17	as	as	ADP
gujaf-220	155	18	a	a	DET
gujaf-220	155	19	complimentary	complimentary	ADJ
gujaf-220	155	20	risk	risk	NOUN
gujaf-220	155	21	governance	governance	NOUN
gujaf-220	155	22	mechanism	mechanism	NOUN
gujaf-220	155	23	on	on	ADP
gujaf-220	155	24	behalf	behalf	NOUN
gujaf-220	155	25	of	of	ADP
gujaf-220	155	26	the	the	DET
gujaf-220	155	27	governing	govern	VERB
gujaf-220	155	28	board	board	NOUN
gujaf-220	155	29	for	for	ADP
gujaf-220	155	30	more	more	ADV
gujaf-220	155	31	enhanced	enhanced	ADJ
gujaf-220	155	32	and	and	CCONJ
gujaf-220	155	33	effective	effective	ADJ
gujaf-220	155	34	risk	risk	NOUN
gujaf-220	155	35	governance	governance	NOUN
gujaf-220	155	36	(	(	PUNCT
gujaf-220	155	37	viscelli	viscelli	NOUN
gujaf-220	155	38	et	et	NOUN
gujaf-220	155	39	.	.	PUNCT
gujaf-220	156	1	al	al	PROPN
gujaf-220	156	2	,	,	PUNCT
gujaf-220	156	3	2016	2016	NUM
gujaf-220	156	4	)	)	PUNCT
gujaf-220	156	5	.	.	PUNCT
gujaf-220	157	1	therefore	therefore	ADV
gujaf-220	157	2	,	,	PUNCT
gujaf-220	157	3	an	an	DET
gujaf-220	157	4	integrated	integrated	ADJ
gujaf-220	157	5	risk	risk	NOUN
gujaf-220	157	6	governance	governance	NOUN
gujaf-220	157	7	structures	structure	NOUN
gujaf-220	157	8	is	be	AUX
gujaf-220	157	9	essential	essential	ADJ
gujaf-220	157	10	for	for	ADP
gujaf-220	157	11	providing	provide	VERB
gujaf-220	157	12	the	the	DET
gujaf-220	157	13	required	require	VERB
gujaf-220	157	14	organisation	organisation	NOUN
gujaf-220	157	15	,	,	PUNCT
gujaf-220	157	16	direction	direction	NOUN
gujaf-220	157	17	and	and	CCONJ
gujaf-220	157	18	control	control	NOUN
gujaf-220	157	19	of	of	ADP
gujaf-220	157	20	the	the	DET
gujaf-220	157	21	risk	risk	NOUN
gujaf-220	157	22	governance	governance	NOUN
gujaf-220	157	23	system	system	NOUN
gujaf-220	157	24	.	.	PUNCT
gujaf-220	158	1	the	the	DET
gujaf-220	158	2	focus	focus	NOUN
gujaf-220	158	3	of	of	ADP
gujaf-220	158	4	this	this	DET
gujaf-220	158	5	study	study	NOUN
gujaf-220	158	6	is	be	AUX
gujaf-220	158	7	on	on	ADP
gujaf-220	158	8	the	the	DET
gujaf-220	158	9	relevant	relevant	ADJ
gujaf-220	158	10	empirical	empirical	ADJ
gujaf-220	158	11	studies	study	NOUN
gujaf-220	158	12	concerning	concern	VERB
gujaf-220	158	13	the	the	DET
gujaf-220	158	14	effects	effect	NOUN
gujaf-220	158	15	of	of	ADP
gujaf-220	158	16	audit	audit	NOUN
gujaf-220	158	17	committee	committee	NOUN
gujaf-220	158	18	(	(	PUNCT
gujaf-220	158	19	twenty	twenty	NUM
gujaf-220	158	20	-	-	PUNCT
gujaf-220	158	21	four	four	NUM
gujaf-220	158	22	studies	study	NOUN
gujaf-220	158	23	)	)	PUNCT
gujaf-220	158	24	,	,	PUNCT
gujaf-220	158	25	board	board	NOUN
gujaf-220	158	26	risk	risk	NOUN
gujaf-220	158	27	management	management	NOUN
gujaf-220	158	28	committee	committee	NOUN
gujaf-220	158	29	(	(	PUNCT
gujaf-220	158	30	eight	eight	NUM
gujaf-220	158	31	studies	study	NOUN
gujaf-220	158	32	)	)	PUNCT
gujaf-220	158	33	and	and	CCONJ
gujaf-220	158	34	the	the	DET
gujaf-220	158	35	internal	internal	ADJ
gujaf-220	158	36	audit	audit	NOUN
gujaf-220	158	37	function	function	NOUN
gujaf-220	158	38	/	/	SYM
gujaf-220	158	39	audit	audit	NOUN
gujaf-220	158	40	committee	committee	NOUN
gujaf-220	158	41	(	(	PUNCT
gujaf-220	158	42	ten	ten	NUM
gujaf-220	158	43	studies	study	NOUN
gujaf-220	158	44	)	)	PUNCT
gujaf-220	158	45	on	on	ADP
gujaf-220	158	46	earnings	earning	NOUN
gujaf-220	158	47	management	management	NOUN
gujaf-220	158	48	and	and	CCONJ
gujaf-220	158	49	financial	financial	ADJ
gujaf-220	158	50	reporting	reporting	NOUN
gujaf-220	158	51	quality	quality	NOUN
gujaf-220	158	52	.	.	PUNCT
gujaf-220	159	1	the	the	DET
gujaf-220	159	2	literature	literature	NOUN
gujaf-220	159	3	has	have	AUX
gujaf-220	159	4	reported	report	VERB
gujaf-220	159	5	plethora	plethora	ADV
gujaf-220	159	6	of	of	ADP
gujaf-220	159	7	empirical	empirical	ADJ
gujaf-220	159	8	studies	study	NOUN
gujaf-220	159	9	on	on	ADP
gujaf-220	159	10	risk	risk	NOUN
gujaf-220	159	11	governance	governance	NOUN
gujaf-220	159	12	structures	structure	NOUN
gujaf-220	159	13	and	and	CCONJ
gujaf-220	159	14	their	their	PRON
gujaf-220	159	15	execution	execution	NOUN
gujaf-220	159	16	(	(	PUNCT
gujaf-220	159	17	audit	audit	NOUN
gujaf-220	159	18	committee	committee	NOUN
gujaf-220	159	19	,	,	PUNCT
gujaf-220	159	20	board	board	NOUN
gujaf-220	159	21	risk	risk	NOUN
gujaf-220	159	22	management	management	NOUN
gujaf-220	159	23	committee	committee	NOUN
gujaf-220	159	24	and	and	CCONJ
gujaf-220	159	25	internal	internal	ADJ
gujaf-220	159	26	audit	audit	NOUN
gujaf-220	159	27	function	function	NOUN
gujaf-220	159	28	or	or	CCONJ
gujaf-220	159	29	both	both	DET
gujaf-220	159	30	joint	joint	ADJ
gujaf-220	159	31	effects	effect	NOUN
gujaf-220	159	32	of	of	ADP
gujaf-220	159	33	the	the	DET
gujaf-220	159	34	board	board	NOUN
gujaf-220	159	35	audit	audit	NOUN
gujaf-220	159	36	committee	committee	NOUN
gujaf-220	159	37	and	and	CCONJ
gujaf-220	159	38	the	the	DET
gujaf-220	159	39	internal	internal	ADJ
gujaf-220	159	40	audit	audit	NOUN
gujaf-220	159	41	function	function	NOUN
gujaf-220	159	42	)	)	PUNCT
gujaf-220	159	43	on	on	ADP
gujaf-220	159	44	the	the	DET
gujaf-220	159	45	quality	quality	NOUN
gujaf-220	159	46	of	of	ADP
gujaf-220	159	47	financial	financial	ADJ
gujaf-220	159	48	reporting	reporting	NOUN
gujaf-220	159	49	of	of	ADP
gujaf-220	159	50	firms	firm	NOUN
gujaf-220	159	51	.	.	PUNCT
gujaf-220	160	1	hence	hence	ADV
gujaf-220	160	2	,	,	PUNCT
gujaf-220	160	3	it	it	PRON
gujaf-220	160	4	is	be	AUX
gujaf-220	160	5	hypothesized	hypothesize	VERB
gujaf-220	160	6	that	that	SCONJ
gujaf-220	160	7	:	:	PUNCT
gujaf-220	160	8	ho1	ho1	NOUN
gujaf-220	160	9	:	:	PUNCT
gujaf-220	160	10	risk	risk	NOUN
gujaf-220	160	11	governance	governance	NOUN
gujaf-220	160	12	structures	structure	NOUN
gujaf-220	160	13	have	have	VERB
gujaf-220	160	14	no	no	DET
gujaf-220	160	15	significant	significant	ADJ
gujaf-220	160	16	effect	effect	NOUN
gujaf-220	160	17	on	on	ADP
gujaf-220	160	18	the	the	DET
gujaf-220	160	19	quality	quality	NOUN
gujaf-220	160	20	of	of	ADP
gujaf-220	160	21	financial	financial	ADJ
gujaf-220	160	22	reporting	reporting	NOUN
gujaf-220	160	23	of	of	ADP
gujaf-220	160	24	nigerian	nigerian	ADJ
gujaf-220	160	25	nonfinancial	nonfinancial	ADJ
gujaf-220	160	26	firms	firm	NOUN
gujaf-220	160	27	2.2	2.2	NUM
gujaf-220	160	28	risk	risk	NOUN
gujaf-220	160	29	culture	culture	NOUN
gujaf-220	160	30	and	and	CCONJ
gujaf-220	160	31	financial	financial	ADJ
gujaf-220	160	32	reporting	reporting	NOUN
gujaf-220	160	33	quality	quality	NOUN
gujaf-220	160	34	the	the	DET
gujaf-220	160	35	board	board	NOUN
gujaf-220	160	36	of	of	ADP
gujaf-220	160	37	directors	director	NOUN
gujaf-220	160	38	assume	assume	VERB
gujaf-220	160	39	basic	basic	ADJ
gujaf-220	160	40	responsibility	responsibility	NOUN
gujaf-220	160	41	not	not	PART
gujaf-220	160	42	only	only	ADV
gujaf-220	160	43	for	for	ADP
gujaf-220	160	44	risk	risk	NOUN
gujaf-220	160	45	governance	governance	NOUN
gujaf-220	160	46	including	include	VERB
gujaf-220	160	47	determination	determination	NOUN
gujaf-220	160	48	of	of	ADP
gujaf-220	160	49	significant	significant	ADJ
gujaf-220	160	50	risks	risk	NOUN
gujaf-220	160	51	and	and	CCONJ
gujaf-220	160	52	internal	internal	ADJ
gujaf-220	160	53	control	control	NOUN
gujaf-220	160	54	system	system	NOUN
gujaf-220	160	55	of	of	ADP
gujaf-220	160	56	an	an	DET
gujaf-220	160	57	entity	entity	NOUN
gujaf-220	160	58	but	but	CCONJ
gujaf-220	160	59	also	also	ADV
gujaf-220	160	60	ensures	ensure	VERB
gujaf-220	160	61	that	that	SCONJ
gujaf-220	160	62	the	the	DET
gujaf-220	160	63	right	right	ADJ
gujaf-220	160	64	risk	risk	NOUN
gujaf-220	160	65	culture	culture	NOUN
gujaf-220	160	66	has	have	AUX
gujaf-220	160	67	been	be	AUX
gujaf-220	160	68	embedded	embed	VERB
gujaf-220	160	69	throughout	throughout	ADP
gujaf-220	160	70	the	the	DET
gujaf-220	160	71	firm	firm	NOUN
gujaf-220	160	72	towards	towards	ADP
gujaf-220	160	73	achieving	achieve	VERB
gujaf-220	160	74	its	its	PRON
gujaf-220	160	75	strategic	strategic	ADJ
gujaf-220	160	76	objectives	objective	NOUN
gujaf-220	160	77	(	(	PUNCT
gujaf-220	160	78	frcn	frcn	PROPN
gujaf-220	160	79	,	,	PUNCT
gujaf-220	160	80	2014	2014	NUM
gujaf-220	160	81	)	)	PUNCT
gujaf-220	160	82	.	.	PUNCT
gujaf-220	161	1	an	an	DET
gujaf-220	161	2	effective	effective	ADJ
gujaf-220	161	3	and	and	CCONJ
gujaf-220	161	4	robust	robust	ADJ
gujaf-220	161	5	risk	risk	NOUN
gujaf-220	161	6	culture	culture	NOUN
gujaf-220	161	7	has	have	AUX
gujaf-220	161	8	been	be	AUX
gujaf-220	161	9	thoughtfully	thoughtfully	ADV
gujaf-220	161	10	considered	consider	VERB
gujaf-220	161	11	to	to	PART
gujaf-220	161	12	be	be	AUX
gujaf-220	161	13	an	an	DET
gujaf-220	161	14	invaluable	invaluable	ADJ
gujaf-220	161	15	factor	factor	NOUN
gujaf-220	161	16	to	to	ADP
gujaf-220	161	17	an	an	DET
gujaf-220	161	18	entity	entity	NOUN
gujaf-220	161	19	necessary	necessary	ADJ
gujaf-220	161	20	for	for	ADP
gujaf-220	161	21	the	the	DET
gujaf-220	161	22	consolidation	consolidation	NOUN
gujaf-220	161	23	of	of	ADP
gujaf-220	161	24	its	its	PRON
gujaf-220	161	25	resilience	resilience	NOUN
gujaf-220	161	26	and	and	CCONJ
gujaf-220	161	27	ensuring	ensure	VERB
gujaf-220	161	28	sustenance	sustenance	NOUN
gujaf-220	161	29	of	of	ADP
gujaf-220	161	30	an	an	DET
gujaf-220	161	31	entity	entity	NOUN
gujaf-220	161	32	’s	’s	PART
gujaf-220	161	33	economic	economic	ADJ
gujaf-220	161	34	value	value	NOUN
gujaf-220	161	35	and	and	CCONJ
gujaf-220	161	36	its	its	PRON
gujaf-220	161	37	risk	risk	NOUN
gujaf-220	161	38	culture	culture	NOUN
gujaf-220	161	39	(	(	PUNCT
gujaf-220	161	40	gibbons	gibbon	NOUN
gujaf-220	161	41	&	&	CCONJ
gujaf-220	161	42	kaplan	kaplan	PROPN
gujaf-220	161	43	,	,	PUNCT
gujaf-220	161	44	2015	2015	NUM
gujaf-220	161	45	)	)	PUNCT
gujaf-220	161	46	.	.	PUNCT
gujaf-220	162	1	it	it	PRON
gujaf-220	162	2	has	have	AUX
gujaf-220	162	3	been	be	AUX
gujaf-220	162	4	stressed	stress	VERB
gujaf-220	162	5	that	that	SCONJ
gujaf-220	162	6	a	a	DET
gujaf-220	162	7	virile	virile	ADJ
gujaf-220	162	8	risk	risk	NOUN
gujaf-220	162	9	structure	structure	NOUN
gujaf-220	162	10	that	that	PRON
gujaf-220	162	11	is	be	AUX
gujaf-220	162	12	consistent	consistent	ADJ
gujaf-220	162	13	with	with	ADP
gujaf-220	162	14	the	the	DET
gujaf-220	162	15	right	right	ADJ
gujaf-220	162	16	business	business	NOUN
gujaf-220	162	17	model	model	NOUN
gujaf-220	162	18	and	and	CCONJ
gujaf-220	162	19	risk	risk	NOUN
gujaf-220	162	20	culture	culture	NOUN
gujaf-220	162	21	could	could	AUX
gujaf-220	162	22	serve	serve	VERB
gujaf-220	162	23	as	as	ADP
gujaf-220	162	24	constraining	constrain	VERB
gujaf-220	162	25	factors	factor	NOUN
gujaf-220	162	26	to	to	ADP
gujaf-220	162	27	mitigating	mitigate	VERB
gujaf-220	162	28	against	against	ADP
gujaf-220	162	29	excessive	excessive	ADJ
gujaf-220	162	30	risk	risk	NOUN
gujaf-220	162	31	-	-	PUNCT
gujaf-220	162	32	taking	taking	NOUN
gujaf-220	162	33	and	and	CCONJ
gujaf-220	162	34	for	for	ADP
gujaf-220	162	35	enhancing	enhance	VERB
gujaf-220	162	36	sustainable	sustainable	ADJ
gujaf-220	162	37	value	value	NOUN
gujaf-220	162	38	maximization	maximization	NOUN
gujaf-220	162	39	of	of	ADP
gujaf-220	162	40	an	an	DET
gujaf-220	162	41	entity	entity	NOUN
gujaf-220	162	42	(	(	PUNCT
gujaf-220	162	43	alix	alix	PROPN
gujaf-220	162	44	,	,	PUNCT
gujaf-220	162	45	2012	2012	NUM
gujaf-220	162	46	)	)	PUNCT
gujaf-220	162	47	.	.	PUNCT
gujaf-220	163	1	therefore	therefore	ADV
gujaf-220	163	2	,	,	PUNCT
gujaf-220	163	3	integrated	integrated	ADJ
gujaf-220	163	4	risk	risk	NOUN
gujaf-220	163	5	governance	governance	NOUN
gujaf-220	163	6	system	system	NOUN
gujaf-220	163	7	requires	require	VERB
gujaf-220	163	8	consideration	consideration	NOUN
gujaf-220	163	9	of	of	ADP
gujaf-220	163	10	risk	risk	NOUN
gujaf-220	163	11	culture	culture	NOUN
gujaf-220	163	12	to	to	PART
gujaf-220	163	13	create	create	VERB
gujaf-220	163	14	an	an	DET
gujaf-220	163	15	affective	affective	ADJ
gujaf-220	163	16	stakeholder	stakeholder	NOUN
gujaf-220	163	17	goaloriented	goaloriente	VERB
gujaf-220	163	18	entity	entity	NOUN
gujaf-220	163	19	and	and	CCONJ
gujaf-220	163	20	an	an	DET
gujaf-220	163	21	as	as	ADP
gujaf-220	163	22	essential	essential	ADJ
gujaf-220	163	23	avenue	avenue	NOUN
gujaf-220	163	24	for	for	ADP
gujaf-220	163	25	value	value	NOUN
gujaf-220	163	26	creation	creation	NOUN
gujaf-220	163	27	in	in	ADP
gujaf-220	163	28	the	the	DET
gujaf-220	163	29	risk	risk	NOUN
gujaf-220	163	30	management	management	NOUN
gujaf-220	163	31	system	system	NOUN
gujaf-220	163	32	(	(	PUNCT
gujaf-220	163	33	fsb	fsb	NOUN
gujaf-220	163	34	,	,	PUNCT
gujaf-220	163	35	2014	2014	NUM
gujaf-220	163	36	)	)	PUNCT
gujaf-220	163	37	.	.	PUNCT
gujaf-220	164	1	gorzen	gorzen	PROPN
gujaf-220	164	2	-	-	PUNCT
gujaf-220	164	3	mitka	mitka	PROPN
gujaf-220	164	4	(	(	PUNCT
gujaf-220	164	5	2018	2018	NUM
gujaf-220	164	6	)	)	PUNCT
gujaf-220	164	7	canvassed	canvass	VERB
gujaf-220	164	8	for	for	ADP
gujaf-220	164	9	a	a	DET
gujaf-220	164	10	change	change	NOUN
gujaf-220	164	11	in	in	ADP
gujaf-220	164	12	mindset	mindset	NOUN
gujaf-220	164	13	of	of	ADP
gujaf-220	164	14	corporate	corporate	ADJ
gujaf-220	164	15	organisations	organisation	NOUN
gujaf-220	164	16	towards	towards	ADP
gujaf-220	164	17	articulation	articulation	NOUN
gujaf-220	164	18	of	of	ADP
gujaf-220	164	19	risk	risk	NOUN
gujaf-220	164	20	governance	governance	NOUN
gujaf-220	164	21	processes	process	NOUN
gujaf-220	164	22	bearing	bear	VERB
gujaf-220	164	23	the	the	DET
gujaf-220	164	24	cultural	cultural	ADJ
gujaf-220	164	25	dimensions	dimension	NOUN
gujaf-220	164	26	of	of	ADP
gujaf-220	164	27	the	the	DET
gujaf-220	164	28	corporate	corporate	ADJ
gujaf-220	164	29	governance	governance	NOUN
gujaf-220	164	30	system	system	NOUN
gujaf-220	164	31	.	.	PUNCT
gujaf-220	165	1	organisational	organisational	ADJ
gujaf-220	165	2	culture	culture	NOUN
gujaf-220	165	3	is	be	AUX
gujaf-220	165	4	inherently	inherently	ADV
gujaf-220	165	5	linked	link	VERB
gujaf-220	165	6	to	to	ADP
gujaf-220	165	7	both	both	CCONJ
gujaf-220	165	8	operational	operational	ADJ
gujaf-220	165	9	and	and	CCONJ
gujaf-220	165	10	governance	governance	NOUN
gujaf-220	165	11	risks	risk	NOUN
gujaf-220	165	12	(	(	PUNCT
gujaf-220	165	13	acharyya	acharyya	PROPN
gujaf-220	165	14	&	&	CCONJ
gujaf-220	165	15	johnson	johnson	PROPN
gujaf-220	165	16	,	,	PUNCT
gujaf-220	165	17	2006	2006	NUM
gujaf-220	165	18	)	)	PUNCT
gujaf-220	165	19	.	.	PUNCT
gujaf-220	166	1	it	it	PRON
gujaf-220	166	2	is	be	AUX
gujaf-220	166	3	in	in	ADP
gujaf-220	166	4	recognition	recognition	NOUN
gujaf-220	166	5	of	of	ADP
gujaf-220	166	6	the	the	DET
gujaf-220	166	7	growing	grow	VERB
gujaf-220	166	8	significance	significance	NOUN
gujaf-220	166	9	of	of	ADP
gujaf-220	166	10	the	the	DET
gujaf-220	166	11	cultural	cultural	ADJ
gujaf-220	166	12	dimensions	dimension	NOUN
gujaf-220	166	13	of	of	ADP
gujaf-220	166	14	corporate	corporate	ADJ
gujaf-220	166	15	organisations	organisation	NOUN
gujaf-220	166	16	that	that	PRON
gujaf-220	166	17	risk	risk	NOUN
gujaf-220	166	18	culture	culture	NOUN
gujaf-220	166	19	really	really	ADV
gujaf-220	166	20	matters	matter	VERB
gujaf-220	166	21	in	in	ADP
gujaf-220	166	22	modern	modern	ADJ
gujaf-220	166	23	risk	risk	NOUN
gujaf-220	166	24	governance	governance	NOUN
gujaf-220	166	25	system	system	NOUN
gujaf-220	166	26	and	and	CCONJ
gujaf-220	166	27	both	both	CCONJ
gujaf-220	166	28	regulatory	regulatory	ADJ
gujaf-220	166	29	and	and	CCONJ
gujaf-220	166	30	rating	rating	NOUN
gujaf-220	166	31	agencies	agency	NOUN
gujaf-220	166	32	increasingly	increasingly	ADV
gujaf-220	166	33	underscored	underscore	VERB
gujaf-220	166	34	the	the	DET
gujaf-220	166	35	10	10	NUM
gujaf-220	166	36	significance	significance	NOUN
gujaf-220	166	37	of	of	ADP
gujaf-220	166	38	an	an	DET
gujaf-220	166	39	effective	effective	ADJ
gujaf-220	166	40	risk	risk	NOUN
gujaf-220	166	41	culture	culture	NOUN
gujaf-220	166	42	as	as	ADP
gujaf-220	166	43	a	a	DET
gujaf-220	166	44	crucial	crucial	ADJ
gujaf-220	166	45	dimension	dimension	NOUN
gujaf-220	166	46	of	of	ADP
gujaf-220	166	47	a	a	DET
gujaf-220	166	48	virile	virile	ADJ
gujaf-220	166	49	governance	governance	NOUN
gujaf-220	166	50	framework	framework	NOUN
gujaf-220	166	51	in	in	ADP
gujaf-220	166	52	organisation	organisation	NOUN
gujaf-220	166	53	(	(	PUNCT
gujaf-220	166	54	wood	wood	NOUN
gujaf-220	166	55	&	&	CCONJ
gujaf-220	166	56	lewis	lewis	PROPN
gujaf-220	166	57	,	,	PUNCT
gujaf-220	166	58	2018	2018	NUM
gujaf-220	166	59	)	)	PUNCT
gujaf-220	166	60	.	.	PUNCT
gujaf-220	167	1	sheedy	sheedy	PROPN
gujaf-220	167	2	&	&	CCONJ
gujaf-220	167	3	griffin	griffin	PROPN
gujaf-220	167	4	(	(	PUNCT
gujaf-220	167	5	2017	2017	NUM
gujaf-220	167	6	)	)	PUNCT
gujaf-220	167	7	empirically	empirically	ADV
gujaf-220	167	8	established	establish	VERB
gujaf-220	167	9	that	that	SCONJ
gujaf-220	167	10	top	top	ADJ
gujaf-220	167	11	-	-	PUNCT
gujaf-220	167	12	level	level	NOUN
gujaf-220	167	13	executives	executive	NOUN
gujaf-220	167	14	demonstrated	demonstrate	VERB
gujaf-220	167	15	excellent	excellent	ADJ
gujaf-220	167	16	perception	perception	NOUN
gujaf-220	167	17	of	of	ADP
gujaf-220	167	18	organisational	organisational	ADJ
gujaf-220	167	19	risk	risk	NOUN
gujaf-220	167	20	culture	culture	NOUN
gujaf-220	167	21	in	in	ADP
gujaf-220	167	22	general	general	ADJ
gujaf-220	167	23	terms	term	NOUN
gujaf-220	167	24	and	and	CCONJ
gujaf-220	167	25	where	where	SCONJ
gujaf-220	167	26	favourable	favourable	ADJ
gujaf-220	167	27	risk	risk	NOUN
gujaf-220	167	28	cultures	culture	NOUN
gujaf-220	167	29	were	be	AUX
gujaf-220	167	30	embedded	embed	VERB
gujaf-220	167	31	with	with	ADP
gujaf-220	167	32	effective	effective	ADJ
gujaf-220	167	33	and	and	CCONJ
gujaf-220	167	34	robust	robust	ADJ
gujaf-220	167	35	risk	risk	NOUN
gujaf-220	167	36	structures	structure	NOUN
gujaf-220	167	37	,	,	PUNCT
gujaf-220	167	38	both	both	PRON
gujaf-220	167	39	impacted	impact	VERB
gujaf-220	167	40	positively	positively	ADV
gujaf-220	167	41	with	with	ADP
gujaf-220	167	42	improved	improved	ADJ
gujaf-220	167	43	patterns	pattern	NOUN
gujaf-220	167	44	of	of	ADP
gujaf-220	167	45	desirable	desirable	ADJ
gujaf-220	167	46	and	and	CCONJ
gujaf-220	167	47	lower	low	ADJ
gujaf-220	167	48	levels	level	NOUN
gujaf-220	167	49	of	of	ADP
gujaf-220	167	50	unwarranted	unwarranted	ADJ
gujaf-220	167	51	risk	risk	NOUN
gujaf-220	167	52	behaviors	behavior	NOUN
gujaf-220	167	53	.	.	PUNCT
gujaf-220	168	1	one	one	NUM
gujaf-220	168	2	of	of	ADP
gujaf-220	168	3	the	the	DET
gujaf-220	168	4	fall	fall	NOUN
gujaf-220	168	5	-	-	PUNCT
gujaf-220	168	6	out	out	NOUN
gujaf-220	168	7	of	of	ADP
gujaf-220	168	8	the	the	DET
gujaf-220	168	9	global	global	ADJ
gujaf-220	168	10	financial	financial	ADJ
gujaf-220	168	11	crises	crisis	NOUN
gujaf-220	168	12	is	be	AUX
gujaf-220	168	13	concerned	concern	VERB
gujaf-220	168	14	for	for	ADP
gujaf-220	168	15	enhanced	enhanced	ADJ
gujaf-220	168	16	risk	risk	NOUN
gujaf-220	168	17	-	-	PUNCT
gujaf-220	168	18	based	base	VERB
gujaf-220	168	19	approach	approach	NOUN
gujaf-220	168	20	to	to	ADP
gujaf-220	168	21	corporate	corporate	ADJ
gujaf-220	168	22	governance	governance	NOUN
gujaf-220	168	23	and	and	CCONJ
gujaf-220	168	24	credibility	credibility	NOUN
gujaf-220	168	25	of	of	ADP
gujaf-220	168	26	the	the	DET
gujaf-220	168	27	financial	financial	ADJ
gujaf-220	168	28	reporting	reporting	NOUN
gujaf-220	168	29	processes	process	NOUN
gujaf-220	168	30	.	.	PUNCT
gujaf-220	169	1	sheedy	sheedy	PROPN
gujaf-220	169	2	and	and	CCONJ
gujaf-220	169	3	tam	tam	PROPN
gujaf-220	169	4	(	(	PUNCT
gujaf-220	169	5	2019	2019	NUM
gujaf-220	169	6	)	)	PUNCT
gujaf-220	169	7	stressed	stress	VERB
gujaf-220	169	8	that	that	SCONJ
gujaf-220	169	9	since	since	SCONJ
gujaf-220	169	10	the	the	DET
gujaf-220	169	11	global	global	ADJ
gujaf-220	169	12	financial	financial	ADJ
gujaf-220	169	13	crisis	crisis	NOUN
gujaf-220	169	14	,	,	PUNCT
gujaf-220	169	15	compliance	compliance	NOUN
gujaf-220	169	16	with	with	ADP
gujaf-220	169	17	risk	risk	NOUN
gujaf-220	169	18	policy	policy	NOUN
gujaf-220	169	19	in	in	ADP
gujaf-220	169	20	corporate	corporate	ADJ
gujaf-220	169	21	entities	entity	NOUN
gujaf-220	169	22	has	have	AUX
gujaf-220	169	23	become	become	VERB
gujaf-220	169	24	an	an	DET
gujaf-220	169	25	important	important	ADJ
gujaf-220	169	26	subject	subject	NOUN
gujaf-220	169	27	of	of	ADP
gujaf-220	169	28	research	research	NOUN
gujaf-220	169	29	in	in	ADP
gujaf-220	169	30	corporate	corporate	ADJ
gujaf-220	169	31	governance	governance	NOUN
gujaf-220	169	32	.	.	PUNCT
gujaf-220	170	1	it	it	PRON
gujaf-220	170	2	is	be	AUX
gujaf-220	170	3	in	in	ADP
gujaf-220	170	4	this	this	DET
gujaf-220	170	5	regard	regard	NOUN
gujaf-220	170	6	that	that	SCONJ
gujaf-220	170	7	government	government	NOUN
gujaf-220	170	8	regulators	regulator	NOUN
gujaf-220	170	9	in	in	ADP
gujaf-220	170	10	national	national	ADJ
gujaf-220	170	11	and	and	CCONJ
gujaf-220	170	12	international	international	ADJ
gujaf-220	170	13	jurisdictions	jurisdiction	NOUN
gujaf-220	170	14	have	have	AUX
gujaf-220	170	15	attached	attach	VERB
gujaf-220	170	16	premium	premium	NOUN
gujaf-220	170	17	for	for	SCONJ
gujaf-220	170	18	entities	entity	NOUN
gujaf-220	170	19	to	to	PART
gujaf-220	170	20	demonstrate	demonstrate	VERB
gujaf-220	170	21	having	have	VERB
gujaf-220	170	22	a	a	DET
gujaf-220	170	23	robust	robust	ADJ
gujaf-220	170	24	and	and	CCONJ
gujaf-220	170	25	efficacious	efficacious	ADJ
gujaf-220	170	26	risk	risk	NOUN
gujaf-220	170	27	management	management	NOUN
gujaf-220	170	28	culture	culture	NOUN
gujaf-220	170	29	(	(	PUNCT
gujaf-220	170	30	gorzen	gorzen	PROPN
gujaf-220	170	31	-	-	PUNCT
gujaf-220	170	32	mitka	mitka	VERB
gujaf-220	170	33	,	,	PUNCT
gujaf-220	170	34	2015	2015	NUM
gujaf-220	170	35	)	)	PUNCT
gujaf-220	170	36	.	.	PUNCT
gujaf-220	171	1	the	the	DET
gujaf-220	171	2	significance	significance	NOUN
gujaf-220	171	3	of	of	ADP
gujaf-220	171	4	risk	risk	NOUN
gujaf-220	171	5	governance	governance	NOUN
gujaf-220	171	6	in	in	ADP
gujaf-220	171	7	incorporating	incorporate	VERB
gujaf-220	171	8	the	the	DET
gujaf-220	171	9	cultural	cultural	ADJ
gujaf-220	171	10	dimensions	dimension	NOUN
gujaf-220	171	11	of	of	ADP
gujaf-220	171	12	risktaking	risktake	VERB
gujaf-220	171	13	should	should	AUX
gujaf-220	171	14	consider	consider	VERB
gujaf-220	171	15	industry	industry	NOUN
gujaf-220	171	16	-	-	PUNCT
gujaf-220	171	17	related	relate	VERB
gujaf-220	171	18	variations	variation	NOUN
gujaf-220	171	19	in	in	ADP
gujaf-220	171	20	risk	risk	NOUN
gujaf-220	171	21	perception	perception	NOUN
gujaf-220	171	22	,	,	PUNCT
gujaf-220	171	23	change	change	NOUN
gujaf-220	171	24	management	management	NOUN
gujaf-220	171	25	and	and	CCONJ
gujaf-220	171	26	attitudes	attitude	NOUN
gujaf-220	171	27	towards	towards	ADP
gujaf-220	171	28	risk	risk	NOUN
gujaf-220	171	29	management	management	NOUN
gujaf-220	171	30	and	and	CCONJ
gujaf-220	171	31	the	the	DET
gujaf-220	171	32	development	development	NOUN
gujaf-220	171	33	of	of	ADP
gujaf-220	171	34	the	the	DET
gujaf-220	171	35	overall	overall	ADJ
gujaf-220	171	36	risk	risk	NOUN
gujaf-220	171	37	management	management	NOUN
gujaf-220	171	38	system	system	NOUN
gujaf-220	171	39	.	.	PUNCT
gujaf-220	172	1	to	to	PART
gujaf-220	172	2	underscore	underscore	VERB
gujaf-220	172	3	the	the	DET
gujaf-220	172	4	significance	significance	NOUN
gujaf-220	172	5	of	of	ADP
gujaf-220	172	6	the	the	DET
gujaf-220	172	7	behavioral	behavioral	ADJ
gujaf-220	172	8	dimensions	dimension	NOUN
gujaf-220	172	9	of	of	ADP
gujaf-220	172	10	risk	risk	NOUN
gujaf-220	172	11	governance	governance	NOUN
gujaf-220	172	12	,	,	PUNCT
gujaf-220	172	13	renn	renn	PROPN
gujaf-220	172	14	at	at	PROPN
gujaf-220	172	15	.	.	PUNCT
gujaf-220	173	1	al	al	PROPN
gujaf-220	173	2	.	.	PROPN
gujaf-220	174	1	(	(	PUNCT
gujaf-220	174	2	2011	2011	NUM
gujaf-220	174	3	)	)	PUNCT
gujaf-220	174	4	aver	aver	NOUN
gujaf-220	174	5	that	that	PRON
gujaf-220	174	6	many	many	ADJ
gujaf-220	174	7	aspects	aspect	NOUN
gujaf-220	174	8	of	of	ADP
gujaf-220	174	9	risks	risk	NOUN
gujaf-220	174	10	are	be	AUX
gujaf-220	174	11	not	not	PART
gujaf-220	174	12	amenable	amenable	ADJ
gujaf-220	174	13	to	to	ADP
gujaf-220	174	14	simple	simple	ADJ
gujaf-220	174	15	mathematical	mathematical	ADJ
gujaf-220	174	16	manipulations	manipulation	NOUN
gujaf-220	174	17	which	which	PRON
gujaf-220	174	18	could	could	AUX
gujaf-220	174	19	be	be	AUX
gujaf-220	174	20	computed	compute	VERB
gujaf-220	174	21	as	as	ADP
gujaf-220	174	22	a	a	DET
gujaf-220	174	23	function	function	NOUN
gujaf-220	174	24	of	of	ADP
gujaf-220	174	25	probability	probability	NOUN
gujaf-220	174	26	distribution	distribution	NOUN
gujaf-220	174	27	and	and	CCONJ
gujaf-220	174	28	effects	effect	NOUN
gujaf-220	174	29	and	and	CCONJ
gujaf-220	174	30	challenges	challenge	NOUN
gujaf-220	174	31	in	in	ADP
gujaf-220	174	32	the	the	DET
gujaf-220	174	33	assessment	assessment	NOUN
gujaf-220	174	34	of	of	ADP
gujaf-220	174	35	risk	risk	NOUN
gujaf-220	174	36	cultures	culture	NOUN
gujaf-220	174	37	.	.	PUNCT
gujaf-220	175	1	wood	wood	PROPN
gujaf-220	175	2	&	&	CCONJ
gujaf-220	175	3	lewis	lewis	PROPN
gujaf-220	175	4	(	(	PUNCT
gujaf-220	175	5	2018	2018	NUM
gujaf-220	175	6	)	)	PUNCT
gujaf-220	175	7	identified	identify	VERB
gujaf-220	175	8	the	the	DET
gujaf-220	175	9	qualitative	qualitative	ADJ
gujaf-220	175	10	significance	significance	NOUN
gujaf-220	175	11	of	of	ADP
gujaf-220	175	12	risk	risk	NOUN
gujaf-220	175	13	culture	culture	NOUN
gujaf-220	175	14	to	to	PART
gujaf-220	175	15	include	include	VERB
gujaf-220	175	16	better	well	ADJ
gujaf-220	175	17	decision	decision	NOUN
gujaf-220	175	18	-	-	PUNCT
gujaf-220	175	19	making	making	NOUN
gujaf-220	175	20	,	,	PUNCT
gujaf-220	175	21	enhanced	enhance	VERB
gujaf-220	175	22	governance	governance	NOUN
gujaf-220	175	23	regime	regime	NOUN
gujaf-220	175	24	.	.	PUNCT
gujaf-220	176	1	adherence	adherence	NOUN
gujaf-220	176	2	to	to	ADP
gujaf-220	176	3	rules	rule	NOUN
gujaf-220	176	4	and	and	CCONJ
gujaf-220	176	5	policies	policy	NOUN
gujaf-220	176	6	,	,	PUNCT
gujaf-220	176	7	good	good	ADJ
gujaf-220	176	8	regulatory	regulatory	ADJ
gujaf-220	176	9	relationships	relationship	NOUN
gujaf-220	176	10	,	,	PUNCT
gujaf-220	176	11	better	well	ADJ
gujaf-220	176	12	corporate	corporate	ADJ
gujaf-220	176	13	communications	communication	NOUN
gujaf-220	176	14	and	and	CCONJ
gujaf-220	176	15	enhanced	enhance	VERB
gujaf-220	176	16	accountability	accountability	NOUN
gujaf-220	176	17	.	.	PUNCT
gujaf-220	177	1	sheedy	sheedy	PROPN
gujaf-220	177	2	and	and	CCONJ
gujaf-220	177	3	tam	tam	PROPN
gujaf-220	177	4	(	(	PUNCT
gujaf-220	177	5	2019	2019	NUM
gujaf-220	177	6	)	)	PUNCT
gujaf-220	177	7	examined	examine	VERB
gujaf-220	177	8	the	the	DET
gujaf-220	177	9	relationship	relationship	NOUN
gujaf-220	177	10	between	between	ADP
gujaf-220	177	11	organisational	organisational	ADJ
gujaf-220	177	12	risk	risk	NOUN
gujaf-220	177	13	culture	culture	NOUN
gujaf-220	177	14	and	and	CCONJ
gujaf-220	177	15	stress	stress	NOUN
gujaf-220	177	16	tests	test	NOUN
gujaf-220	177	17	results	result	NOUN
gujaf-220	177	18	within	within	ADP
gujaf-220	177	19	the	the	DET
gujaf-220	177	20	context	context	NOUN
gujaf-220	177	21	of	of	ADP
gujaf-220	177	22	financial	financial	ADJ
gujaf-220	177	23	institutions	institution	NOUN
gujaf-220	177	24	.	.	PUNCT
gujaf-220	178	1	the	the	DET
gujaf-220	178	2	results	result	NOUN
gujaf-220	178	3	indicated	indicate	VERB
gujaf-220	178	4	empirical	empirical	ADJ
gujaf-220	178	5	evidence	evidence	NOUN
gujaf-220	178	6	that	that	SCONJ
gujaf-220	178	7	an	an	DET
gujaf-220	178	8	enhanced	enhanced	ADJ
gujaf-220	178	9	and	and	CCONJ
gujaf-220	178	10	better	well	ADJ
gujaf-220	178	11	risk	risk	NOUN
gujaf-220	178	12	culture	culture	NOUN
gujaf-220	178	13	yielded	yield	VERB
gujaf-220	178	14	improved	improved	ADJ
gujaf-220	178	15	stress	stress	NOUN
gujaf-220	178	16	tests	test	NOUN
gujaf-220	178	17	results	result	NOUN
gujaf-220	178	18	measured	measure	VERB
gujaf-220	178	19	by	by	ADP
gujaf-220	178	20	the	the	DET
gujaf-220	178	21	financial	financial	ADJ
gujaf-220	178	22	leverage	leverage	NOUN
gujaf-220	178	23	ratio	ratio	NOUN
gujaf-220	178	24	and	and	CCONJ
gujaf-220	178	25	a	a	DET
gujaf-220	178	26	variable	variable	ADJ
gujaf-220	178	27	quantifying	quantify	VERB
gujaf-220	178	28	adjustment	adjustment	NOUN
gujaf-220	178	29	of	of	ADP
gujaf-220	178	30	the	the	DET
gujaf-220	178	31	assessed	assess	VERB
gujaf-220	178	32	credit	credit	NOUN
gujaf-220	178	33	risks	risk	NOUN
gujaf-220	178	34	derived	derive	VERB
gujaf-220	178	35	from	from	ADP
gujaf-220	178	36	asset	asset	NOUN
gujaf-220	178	37	quality	quality	NOUN
gujaf-220	178	38	rating	rating	NOUN
gujaf-220	178	39	(	(	PUNCT
gujaf-220	178	40	aqr	aqr	PROPN
gujaf-220	178	41	)	)	PUNCT
gujaf-220	178	42	.	.	PUNCT
gujaf-220	179	1	a	a	DET
gujaf-220	179	2	related	relate	VERB
gujaf-220	179	3	lab	lab	NOUN
gujaf-220	179	4	-	-	PUNCT
gujaf-220	179	5	in	in	ADP
gujaf-220	179	6	-	-	PUNCT
gujaf-220	179	7	the	the	DET
gujaf-220	179	8	-	-	PUNCT
gujaf-220	179	9	field	field	NOUN
gujaf-220	179	10	experimental	experimental	ADJ
gujaf-220	179	11	research	research	NOUN
gujaf-220	179	12	by	by	ADP
gujaf-220	179	13	established	establish	VERB
gujaf-220	179	14	evidence	evidence	NOUN
gujaf-220	179	15	that	that	SCONJ
gujaf-220	179	16	the	the	DET
gujaf-220	179	17	risk	risk	NOUN
gujaf-220	179	18	culture	culture	NOUN
gujaf-220	179	19	of	of	ADP
gujaf-220	179	20	the	the	DET
gujaf-220	179	21	organisations	organisation	NOUN
gujaf-220	179	22	positively	positively	ADV
gujaf-220	179	23	increased	increase	VERB
gujaf-220	179	24	the	the	DET
gujaf-220	179	25	proportion	proportion	NOUN
gujaf-220	179	26	of	of	ADP
gujaf-220	179	27	compliance	compliance	NOUN
gujaf-220	179	28	by	by	ADP
gujaf-220	179	29	16.3	16.3	NUM
gujaf-220	179	30	%	%	NOUN
gujaf-220	179	31	points	point	NOUN
gujaf-220	179	32	.	.	PUNCT
gujaf-220	180	1	herath	herath	PROPN
gujaf-220	180	2	&	&	CCONJ
gujaf-220	180	3	albarqi	albarqi	PROPN
gujaf-220	180	4	(	(	PUNCT
gujaf-220	180	5	2017	2017	NUM
gujaf-220	180	6	)	)	PUNCT
gujaf-220	180	7	conducted	conduct	VERB
gujaf-220	180	8	a	a	DET
gujaf-220	180	9	comprehensive	comprehensive	ADJ
gujaf-220	180	10	literature	literature	NOUN
gujaf-220	180	11	survey	survey	NOUN
gujaf-220	180	12	on	on	ADP
gujaf-220	180	13	the	the	DET
gujaf-220	180	14	explanatory	explanatory	ADJ
gujaf-220	180	15	variables	variable	NOUN
gujaf-220	180	16	impacting	impact	VERB
gujaf-220	180	17	earnings	earning	NOUN
gujaf-220	180	18	management	management	NOUN
gujaf-220	180	19	and	and	CCONJ
gujaf-220	180	20	concluded	conclude	VERB
gujaf-220	180	21	that	that	SCONJ
gujaf-220	180	22	the	the	DET
gujaf-220	180	23	quality	quality	NOUN
gujaf-220	180	24	of	of	ADP
gujaf-220	180	25	financial	financial	ADJ
gujaf-220	180	26	reporting	reporting	NOUN
gujaf-220	180	27	outcomes	outcome	NOUN
gujaf-220	180	28	is	be	AUX
gujaf-220	180	29	positively	positively	ADV
gujaf-220	180	30	related	relate	VERB
gujaf-220	180	31	to	to	ADP
gujaf-220	180	32	the	the	DET
gujaf-220	180	33	risk	risk	NOUN
gujaf-220	180	34	culture	culture	NOUN
gujaf-220	180	35	of	of	ADP
gujaf-220	180	36	corporate	corporate	ADJ
gujaf-220	180	37	entities	entity	NOUN
gujaf-220	180	38	.	.	PUNCT
gujaf-220	181	1	ji	ji	PROPN
gujaf-220	181	2	&	&	CCONJ
gujaf-220	181	3	welch	welch	PROPN
gujaf-220	181	4	(	(	PUNCT
gujaf-220	181	5	2017	2017	NUM
gujaf-220	181	6	)	)	PUNCT
gujaf-220	181	7	established	establish	VERB
gujaf-220	181	8	the	the	DET
gujaf-220	181	9	empirical	empirical	ADJ
gujaf-220	181	10	evidences	evidence	NOUN
gujaf-220	181	11	on	on	ADP
gujaf-220	181	12	the	the	DET
gujaf-220	181	13	combined	combine	VERB
gujaf-220	181	14	impacts	impact	NOUN
gujaf-220	181	15	of	of	ADP
gujaf-220	181	16	corporate	corporate	ADJ
gujaf-220	181	17	culture	culture	NOUN
gujaf-220	181	18	,	,	PUNCT
gujaf-220	181	19	job	job	NOUN
gujaf-220	181	20	satisfaction	satisfaction	NOUN
gujaf-220	181	21	and	and	CCONJ
gujaf-220	181	22	opinions	opinion	NOUN
gujaf-220	181	23	of	of	ADP
gujaf-220	181	24	the	the	DET
gujaf-220	181	25	top	top	ADJ
gujaf-220	181	26	-	-	PUNCT
gujaf-220	181	27	level	level	NOUN
gujaf-220	181	28	leadership	leadership	NOUN
gujaf-220	181	29	on	on	ADP
gujaf-220	181	30	earnings	earning	NOUN
gujaf-220	181	31	management	management	NOUN
gujaf-220	181	32	practices	practice	NOUN
gujaf-220	181	33	involving	involve	VERB
gujaf-220	181	34	14,282	14,282	NUM
gujaf-220	181	35	entities	entity	NOUN
gujaf-220	181	36	in	in	ADP
gujaf-220	181	37	the	the	DET
gujaf-220	181	38	period	period	NOUN
gujaf-220	181	39	2008	2008	NUM
gujaf-220	181	40	-	-	SYM
gujaf-220	181	41	2015	2015	NUM
gujaf-220	181	42	.	.	PUNCT
gujaf-220	182	1	in	in	ADP
gujaf-220	182	2	conformity	conformity	NOUN
gujaf-220	182	3	of	of	ADP
gujaf-220	182	4	the	the	DET
gujaf-220	182	5	boiler	boiler	NOUN
gujaf-220	182	6	room	room	NOUN
gujaf-220	182	7	effect	effect	NOUN
gujaf-220	182	8	hypothesis	hypothesis	NOUN
gujaf-220	182	9	,	,	PUNCT
gujaf-220	182	10	the	the	DET
gujaf-220	182	11	study	study	NOUN
gujaf-220	182	12	established	establish	VERB
gujaf-220	182	13	that	that	SCONJ
gujaf-220	182	14	an	an	DET
gujaf-220	182	15	adverse	adverse	ADJ
gujaf-220	182	16	organisational	organisational	ADJ
gujaf-220	182	17	culture	culture	NOUN
gujaf-220	182	18	was	be	AUX
gujaf-220	182	19	associated	associate	VERB
gujaf-220	182	20	with	with	ADP
gujaf-220	182	21	increased	increase	VERB
gujaf-220	182	22	probability	probability	NOUN
gujaf-220	182	23	for	for	ADP
gujaf-220	182	24	opportunistic	opportunistic	ADJ
gujaf-220	182	25	practices	practice	NOUN
gujaf-220	182	26	and	and	CCONJ
gujaf-220	182	27	also	also	ADV
gujaf-220	182	28	it	it	PRON
gujaf-220	182	29	was	be	AUX
gujaf-220	182	30	found	find	VERB
gujaf-220	182	31	that	that	SCONJ
gujaf-220	182	32	corporate	corporate	ADJ
gujaf-220	182	33	culture	culture	NOUN
gujaf-220	182	34	and	and	CCONJ
gujaf-220	182	35	financial	financial	ADJ
gujaf-220	182	36	reporting	reporting	NOUN
gujaf-220	182	37	risk	risk	NOUN
gujaf-220	182	38	were	be	AUX
gujaf-220	182	39	higher	high	ADJ
gujaf-220	182	40	in	in	ADP
gujaf-220	182	41	firms	firm	NOUN
gujaf-220	182	42	characterized	characterize	VERB
gujaf-220	182	43	by	by	ADP
gujaf-220	182	44	weak	weak	ADJ
gujaf-220	182	45	and	and	CCONJ
gujaf-220	182	46	ineffective	ineffective	ADJ
gujaf-220	182	47	board	board	NOUN
gujaf-220	182	48	independence	independence	NOUN
gujaf-220	182	49	(	(	PUNCT
gujaf-220	182	50	deloitte	deloitte	PROPN
gujaf-220	182	51	,	,	PUNCT
gujaf-220	182	52	2016	2016	NUM
gujaf-220	182	53	)	)	PUNCT
gujaf-220	182	54	.	.	PUNCT
gujaf-220	183	1	using	use	VERB
gujaf-220	183	2	rank	rank	NOUN
gujaf-220	183	3	regression	regression	NOUN
gujaf-220	183	4	model	model	NOUN
gujaf-220	183	5	on	on	ADP
gujaf-220	183	6	a	a	DET
gujaf-220	183	7	cross	cross	ADJ
gujaf-220	183	8	-	-	ADJ
gujaf-220	183	9	country	country	ADJ
gujaf-220	183	10	data	datum	NOUN
gujaf-220	183	11	set	set	VERB
gujaf-220	183	12	,	,	PUNCT
gujaf-220	183	13	callen	callen	PROPN
gujaf-220	183	14	,	,	PUNCT
gujaf-220	183	15	morel	morel	NOUN
gujaf-220	183	16	and	and	CCONJ
gujaf-220	183	17	richardson	richardson	PROPN
gujaf-220	183	18	(	(	PUNCT
gujaf-220	183	19	2011	2011	NUM
gujaf-220	183	20	)	)	PUNCT
gujaf-220	183	21	found	find	VERB
gujaf-220	183	22	mixed	mixed	ADJ
gujaf-220	183	23	empirical	empirical	ADJ
gujaf-220	183	24	evidence	evidence	NOUN
gujaf-220	183	25	on	on	ADP
gujaf-220	183	26	the	the	DET
gujaf-220	183	27	twin	twin	ADJ
gujaf-220	183	28	impacts	impact	NOUN
gujaf-220	183	29	of	of	ADP
gujaf-220	183	30	culture	culture	NOUN
gujaf-220	183	31	and	and	CCONJ
gujaf-220	183	32	religion	religion	NOUN
gujaf-220	183	33	on	on	ADP
gujaf-220	183	34	earnings	earning	NOUN
gujaf-220	183	35	management	management	NOUN
gujaf-220	183	36	practices	practice	NOUN
gujaf-220	183	37	.	.	PUNCT
gujaf-220	184	1	while	while	SCONJ
gujaf-220	184	2	the	the	DET
gujaf-220	184	3	extent	extent	NOUN
gujaf-220	184	4	of	of	ADP
gujaf-220	184	5	religious	religious	ADJ
gujaf-220	184	6	affiliation	affiliation	NOUN
gujaf-220	184	7	and	and	CCONJ
gujaf-220	184	8	degree	degree	NOUN
gujaf-220	184	9	of	of	ADP
gujaf-220	184	10	religiosity	religiosity	NOUN
gujaf-220	184	11	had	have	VERB
gujaf-220	184	12	no	no	DET
gujaf-220	184	13	statistical	statistical	ADJ
gujaf-220	184	14	relation	relation	NOUN
gujaf-220	184	15	to	to	ADP
gujaf-220	184	16	opportunist	opportunist	NOUN
gujaf-220	184	17	accounting	accounting	NOUN
gujaf-220	184	18	behaviour	behaviour	NOUN
gujaf-220	184	19	,	,	PUNCT
gujaf-220	184	20	the	the	DET
gujaf-220	184	21	results	result	NOUN
gujaf-220	184	22	indicated	indicate	VERB
gujaf-220	184	23	the	the	DET
gujaf-220	184	24	positive	positive	ADJ
gujaf-220	184	25	effect	effect	NOUN
gujaf-220	184	26	of	of	ADP
gujaf-220	184	27	11	11	NUM
gujaf-220	184	28	uncertainty	uncertainty	NOUN
gujaf-220	184	29	avoidance	avoidance	NOUN
gujaf-220	184	30	of	of	ADP
gujaf-220	184	31	the	the	DET
gujaf-220	184	32	cultural	cultural	ADJ
gujaf-220	184	33	dimensions	dimension	NOUN
gujaf-220	184	34	in	in	ADP
gujaf-220	184	35	relations	relation	NOUN
gujaf-220	184	36	to	to	ADP
gujaf-220	184	37	earnings	earning	NOUN
gujaf-220	184	38	management	management	NOUN
gujaf-220	184	39	but	but	CCONJ
gujaf-220	184	40	a	a	DET
gujaf-220	184	41	negative	negative	ADJ
gujaf-220	184	42	statistical	statistical	ADJ
gujaf-220	184	43	relationship	relationship	NOUN
gujaf-220	184	44	of	of	ADP
gujaf-220	184	45	the	the	DET
gujaf-220	184	46	cultural	cultural	ADJ
gujaf-220	184	47	factor	factor	NOUN
gujaf-220	184	48	of	of	ADP
gujaf-220	184	49	individualism	individualism	NOUN
gujaf-220	184	50	against	against	ADP
gujaf-220	184	51	opportunistic	opportunistic	ADJ
gujaf-220	184	52	accounting	accounting	NOUN
gujaf-220	184	53	practices	practice	NOUN
gujaf-220	184	54	.	.	PUNCT
gujaf-220	185	1	a	a	DET
gujaf-220	185	2	related	relate	VERB
gujaf-220	185	3	empirical	empirical	ADJ
gujaf-220	185	4	study	study	NOUN
gujaf-220	185	5	by	by	ADP
gujaf-220	185	6	boahen	boahen	NOUN
gujaf-220	185	7	(	(	PUNCT
gujaf-220	185	8	2017	2017	NUM
gujaf-220	185	9	)	)	PUNCT
gujaf-220	185	10	examined	examine	VERB
gujaf-220	185	11	the	the	DET
gujaf-220	185	12	effects	effect	NOUN
gujaf-220	185	13	of	of	ADP
gujaf-220	185	14	organisational	organisational	ADJ
gujaf-220	185	15	religious	religious	ADJ
gujaf-220	185	16	social	social	ADJ
gujaf-220	185	17	norms	norm	NOUN
gujaf-220	185	18	interactions	interaction	NOUN
gujaf-220	185	19	with	with	ADP
gujaf-220	185	20	corporate	corporate	ADJ
gujaf-220	185	21	governance	governance	NOUN
gujaf-220	185	22	and	and	CCONJ
gujaf-220	185	23	the	the	DET
gujaf-220	185	24	big4	big4	NOUN
gujaf-220	185	25	external	external	ADJ
gujaf-220	185	26	audit	audit	NOUN
gujaf-220	185	27	firms	firm	NOUN
gujaf-220	185	28	on	on	ADP
gujaf-220	185	29	reported	report	VERB
gujaf-220	185	30	earnings	earning	NOUN
gujaf-220	185	31	management	management	NOUN
gujaf-220	185	32	practices	practice	NOUN
gujaf-220	185	33	after	after	ADP
gujaf-220	185	34	the	the	DET
gujaf-220	185	35	passage	passage	NOUN
gujaf-220	185	36	of	of	ADP
gujaf-220	185	37	the	the	DET
gujaf-220	185	38	sarbanes	sarbanes	PROPN
gujaf-220	185	39	-	-	PUNCT
gujaf-220	185	40	oxley	oxley	ADJ
gujaf-220	185	41	act	act	NOUN
gujaf-220	185	42	2002	2002	NUM
gujaf-220	185	43	.	.	PUNCT
gujaf-220	186	1	the	the	DET
gujaf-220	186	2	overall	overall	ADJ
gujaf-220	186	3	effect	effect	NOUN
gujaf-220	186	4	of	of	ADP
gujaf-220	186	5	the	the	DET
gujaf-220	186	6	study	study	NOUN
gujaf-220	186	7	established	establish	VERB
gujaf-220	186	8	evidence	evidence	NOUN
gujaf-220	186	9	that	that	SCONJ
gujaf-220	186	10	religiosity	religiosity	NOUN
gujaf-220	186	11	mitigated	mitigate	VERB
gujaf-220	186	12	against	against	ADP
gujaf-220	186	13	opportunistic	opportunistic	ADJ
gujaf-220	186	14	managerial	managerial	ADJ
gujaf-220	186	15	behaviour	behaviour	NOUN
gujaf-220	186	16	and	and	CCONJ
gujaf-220	186	17	also	also	ADV
gujaf-220	186	18	served	serve	VERB
gujaf-220	186	19	as	as	ADP
gujaf-220	186	20	a	a	DET
gujaf-220	186	21	veritable	veritable	ADJ
gujaf-220	186	22	compliment	compliment	NOUN
gujaf-220	186	23	to	to	PART
gujaf-220	186	24	effective	effective	ADJ
gujaf-220	186	25	corporate	corporate	ADJ
gujaf-220	186	26	governance	governance	NOUN
gujaf-220	186	27	system	system	NOUN
gujaf-220	186	28	and	and	CCONJ
gujaf-220	186	29	for	for	ADP
gujaf-220	186	30	compliance	compliance	NOUN
gujaf-220	186	31	with	with	ADP
gujaf-220	186	32	provisions	provision	NOUN
gujaf-220	186	33	of	of	ADP
gujaf-220	186	34	the	the	DET
gujaf-220	186	35	sarbanes	sarbanes	PROPN
gujaf-220	186	36	oxley	oxley	PROPN
gujaf-220	186	37	act	act	PROPN
gujaf-220	186	38	2002	2002	NUM
gujaf-220	186	39	legislation	legislation	NOUN
gujaf-220	186	40	in	in	ADP
gujaf-220	186	41	the	the	DET
gujaf-220	186	42	usa	usa	PROPN
gujaf-220	186	43	.	.	PROPN
gujaf-220	187	1	in	in	ADP
gujaf-220	187	2	a	a	DET
gujaf-220	187	3	religiously	religiously	ADV
gujaf-220	187	4	inclined	inclined	ADJ
gujaf-220	187	5	social	social	ADJ
gujaf-220	187	6	clime	clime	NOUN
gujaf-220	187	7	,	,	PUNCT
gujaf-220	187	8	managers	manager	NOUN
gujaf-220	187	9	had	have	VERB
gujaf-220	187	10	disincentive	disincentive	ADJ
gujaf-220	187	11	to	to	PART
gujaf-220	187	12	indulge	indulge	VERB
gujaf-220	187	13	in	in	ADP
gujaf-220	187	14	manipulating	manipulate	VERB
gujaf-220	187	15	core	core	ADJ
gujaf-220	187	16	earnings	earning	NOUN
gujaf-220	187	17	,	,	PUNCT
gujaf-220	187	18	misclassifying	misclassifye	VERB
gujaf-220	187	19	revenue	revenue	NOUN
gujaf-220	187	20	items	item	NOUN
gujaf-220	187	21	whereby	whereby	SCONJ
gujaf-220	187	22	the	the	DET
gujaf-220	187	23	risk	risk	NOUN
gujaf-220	187	24	cultural	cultural	ADJ
gujaf-220	187	25	norms	norm	NOUN
gujaf-220	187	26	served	serve	VERB
gujaf-220	187	27	as	as	ADP
gujaf-220	187	28	effective	effective	ADJ
gujaf-220	187	29	compliments	compliment	NOUN
gujaf-220	187	30	to	to	PART
gujaf-220	187	31	sound	sound	VERB
gujaf-220	187	32	governance	governance	NOUN
gujaf-220	187	33	practices	practice	NOUN
gujaf-220	187	34	and	and	CCONJ
gujaf-220	187	35	external	external	ADJ
gujaf-220	187	36	audit	audit	NOUN
gujaf-220	187	37	engagements	engagement	NOUN
gujaf-220	187	38	against	against	ADP
gujaf-220	187	39	accounting	accounting	NOUN
gujaf-220	187	40	manipulations	manipulation	NOUN
gujaf-220	187	41	of	of	ADP
gujaf-220	187	42	core	core	NOUN
gujaf-220	187	43	business	business	NOUN
gujaf-220	187	44	revenue	revenue	NOUN
gujaf-220	187	45	and	and	CCONJ
gujaf-220	187	46	expense	expense	NOUN
gujaf-220	187	47	items	item	NOUN
gujaf-220	187	48	.	.	PUNCT
gujaf-220	188	1	he	he	PRON
gujaf-220	188	2	,	,	PUNCT
gujaf-220	188	3	cox	cox	PROPN
gujaf-220	188	4	and	and	CCONJ
gujaf-220	188	5	kimmel	kimmel	PROPN
gujaf-220	188	6	(	(	PUNCT
gujaf-220	188	7	2017	2017	NUM
gujaf-220	188	8	)	)	PUNCT
gujaf-220	188	9	found	find	VERB
gujaf-220	188	10	empirical	empirical	ADJ
gujaf-220	188	11	evidence	evidence	NOUN
gujaf-220	188	12	that	that	SCONJ
gujaf-220	188	13	both	both	CCONJ
gujaf-220	188	14	cultural	cultural	ADJ
gujaf-220	188	15	and	and	CCONJ
gujaf-220	188	16	institutional	institutional	ADJ
gujaf-220	188	17	factors	factor	NOUN
gujaf-220	188	18	were	be	AUX
gujaf-220	188	19	statistically	statistically	ADV
gujaf-220	188	20	significant	significant	ADJ
gujaf-220	188	21	in	in	ADP
gujaf-220	188	22	impacting	impact	VERB
gujaf-220	188	23	on	on	ADP
gujaf-220	188	24	earnings	earning	NOUN
gujaf-220	188	25	management	management	NOUN
gujaf-220	188	26	with	with	ADP
gujaf-220	188	27	the	the	DET
gujaf-220	188	28	results	result	NOUN
gujaf-220	188	29	indicating	indicate	VERB
gujaf-220	188	30	positive	positive	ADJ
gujaf-220	188	31	relationship	relationship	NOUN
gujaf-220	188	32	of	of	ADP
gujaf-220	188	33	the	the	DET
gujaf-220	188	34	cultural	cultural	ADJ
gujaf-220	188	35	dimensions	dimension	NOUN
gujaf-220	188	36	of	of	ADP
gujaf-220	188	37	uncertainty	uncertainty	NOUN
gujaf-220	188	38	avoidance	avoidance	NOUN
gujaf-220	188	39	,	,	PUNCT
gujaf-220	188	40	individualism	individualism	NOUN
gujaf-220	188	41	,	,	PUNCT
gujaf-220	188	42	power	power	NOUN
gujaf-220	188	43	distance	distance	NOUN
gujaf-220	188	44	on	on	ADP
gujaf-220	188	45	earnings	earning	NOUN
gujaf-220	188	46	management	management	NOUN
gujaf-220	188	47	practices	practice	NOUN
gujaf-220	188	48	in	in	ADP
gujaf-220	188	49	a	a	DET
gujaf-220	188	50	cross	cross	ADJ
gujaf-220	188	51	-	-	ADJ
gujaf-220	188	52	country	country	ADJ
gujaf-220	188	53	study	study	NOUN
gujaf-220	188	54	involving	involve	VERB
gujaf-220	188	55	seven	seven	NUM
gujaf-220	188	56	(	(	PUNCT
gujaf-220	188	57	7	7	NUM
gujaf-220	188	58	)	)	PUNCT
gujaf-220	188	59	countries	country	NOUN
gujaf-220	188	60	.	.	PUNCT
gujaf-220	189	1	a	a	DET
gujaf-220	189	2	related	relate	VERB
gujaf-220	189	3	empirical	empirical	ADJ
gujaf-220	189	4	literature	literature	NOUN
gujaf-220	189	5	by	by	ADP
gujaf-220	189	6	putra	putra	PROPN
gujaf-220	189	7	,	,	PUNCT
gujaf-220	189	8	pagalung	pagalung	PROPN
gujaf-220	189	9	&	&	CCONJ
gujaf-220	189	10	habbe	habbe	PROPN
gujaf-220	189	11	(	(	PUNCT
gujaf-220	189	12	2018	2018	NUM
gujaf-220	189	13	)	)	PUNCT
gujaf-220	189	14	established	establish	VERB
gujaf-220	189	15	statistical	statistical	ADJ
gujaf-220	189	16	positive	positive	ADJ
gujaf-220	189	17	relationship	relationship	NOUN
gujaf-220	189	18	between	between	ADP
gujaf-220	189	19	risk	risk	NOUN
gujaf-220	189	20	culture	culture	NOUN
gujaf-220	189	21	on	on	ADP
gujaf-220	189	22	earnings	earning	NOUN
gujaf-220	189	23	management	management	NOUN
gujaf-220	189	24	practices	practice	NOUN
gujaf-220	189	25	and	and	CCONJ
gujaf-220	189	26	quality	quality	NOUN
gujaf-220	189	27	of	of	ADP
gujaf-220	189	28	financial	financial	ADJ
gujaf-220	189	29	reporting	reporting	NOUN
gujaf-220	189	30	within	within	ADP
gujaf-220	189	31	the	the	DET
gujaf-220	189	32	context	context	NOUN
gujaf-220	189	33	of	of	ADP
gujaf-220	189	34	south	south	PROPN
gujaf-220	189	35	east	east	PROPN
gujaf-220	189	36	asian	asian	ADJ
gujaf-220	189	37	countries	country	NOUN
gujaf-220	189	38	.	.	PUNCT
gujaf-220	190	1	it	it	PRON
gujaf-220	190	2	was	be	AUX
gujaf-220	190	3	found	find	VERB
gujaf-220	190	4	that	that	SCONJ
gujaf-220	190	5	entities	entity	NOUN
gujaf-220	190	6	in	in	ADP
gujaf-220	190	7	jurisdictions	jurisdiction	NOUN
gujaf-220	190	8	characterized	characterize	VERB
gujaf-220	190	9	by	by	ADP
gujaf-220	190	10	low	low	ADJ
gujaf-220	190	11	level	level	NOUN
gujaf-220	190	12	of	of	ADP
gujaf-220	190	13	agency	agency	NOUN
gujaf-220	190	14	costs	cost	NOUN
gujaf-220	190	15	reported	report	VERB
gujaf-220	190	16	lower	low	ADJ
gujaf-220	190	17	earnings	earning	NOUN
gujaf-220	190	18	quality	quality	NOUN
gujaf-220	190	19	which	which	PRON
gujaf-220	190	20	signified	signify	VERB
gujaf-220	190	21	that	that	SCONJ
gujaf-220	190	22	earnings	earning	NOUN
gujaf-220	190	23	management	management	NOUN
gujaf-220	190	24	practices	practice	NOUN
gujaf-220	190	25	were	be	AUX
gujaf-220	190	26	desirable	desirable	ADJ
gujaf-220	190	27	and	and	CCONJ
gujaf-220	190	28	efficient	efficient	ADJ
gujaf-220	190	29	in	in	ADP
gujaf-220	190	30	curbing	curb	VERB
gujaf-220	190	31	opportunistic	opportunistic	ADJ
gujaf-220	190	32	accounting	accounting	NOUN
gujaf-220	190	33	behaviour	behaviour	NOUN
gujaf-220	190	34	of	of	ADP
gujaf-220	190	35	management	management	NOUN
gujaf-220	190	36	.	.	PUNCT
gujaf-220	191	1	the	the	DET
gujaf-220	191	2	study	study	NOUN
gujaf-220	191	3	also	also	ADV
gujaf-220	191	4	found	find	VERB
gujaf-220	191	5	evidence	evidence	NOUN
gujaf-220	191	6	that	that	SCONJ
gujaf-220	191	7	large	large	ADJ
gujaf-220	191	8	corporate	corporate	ADJ
gujaf-220	191	9	organisations	organisation	NOUN
gujaf-220	191	10	demonstrated	demonstrate	VERB
gujaf-220	191	11	less	less	ADJ
gujaf-220	191	12	incentives	incentive	NOUN
gujaf-220	191	13	to	to	PART
gujaf-220	191	14	indulge	indulge	VERB
gujaf-220	191	15	in	in	ADP
gujaf-220	191	16	manipulative	manipulative	ADJ
gujaf-220	191	17	accounting	accounting	NOUN
gujaf-220	191	18	practices	practice	NOUN
gujaf-220	191	19	than	than	ADP
gujaf-220	191	20	the	the	DET
gujaf-220	191	21	smaller	small	ADJ
gujaf-220	191	22	firms	firm	NOUN
gujaf-220	191	23	.	.	PUNCT
gujaf-220	192	1	in	in	ADP
gujaf-220	192	2	the	the	DET
gujaf-220	192	3	same	same	ADJ
gujaf-220	192	4	vein	vein	NOUN
gujaf-220	192	5	,	,	PUNCT
gujaf-220	192	6	garbade	garbade	NOUN
gujaf-220	192	7	(	(	PUNCT
gujaf-220	192	8	2016	2016	NUM
gujaf-220	192	9	)	)	PUNCT
gujaf-220	192	10	stressed	stress	VERB
gujaf-220	192	11	the	the	DET
gujaf-220	192	12	need	need	NOUN
gujaf-220	192	13	for	for	ADP
gujaf-220	192	14	boards	board	NOUN
gujaf-220	192	15	of	of	ADP
gujaf-220	192	16	directors	director	NOUN
gujaf-220	192	17	in	in	ADP
gujaf-220	192	18	the	the	DET
gujaf-220	192	19	us	us	PROPN
gujaf-220	192	20	banking	banking	NOUN
gujaf-220	192	21	industry	industry	NOUN
gujaf-220	192	22	to	to	PART
gujaf-220	192	23	imbibe	imbibe	VERB
gujaf-220	192	24	the	the	DET
gujaf-220	192	25	right	right	ADJ
gujaf-220	192	26	risk	risk	NOUN
gujaf-220	192	27	culture	culture	NOUN
gujaf-220	192	28	towards	towards	ADP
gujaf-220	192	29	supporting	support	VERB
gujaf-220	192	30	the	the	DET
gujaf-220	192	31	growth	growth	NOUN
gujaf-220	192	32	strategy	strategy	NOUN
gujaf-220	192	33	and	and	CCONJ
gujaf-220	192	34	inducing	induce	VERB
gujaf-220	192	35	behaviour	behaviour	NOUN
gujaf-220	192	36	for	for	ADP
gujaf-220	192	37	enhanced	enhanced	ADJ
gujaf-220	192	38	financial	financial	ADJ
gujaf-220	192	39	stability	stability	NOUN
gujaf-220	192	40	necessitating	necessitate	VERB
gujaf-220	192	41	the	the	DET
gujaf-220	192	42	integration	integration	NOUN
gujaf-220	192	43	of	of	ADP
gujaf-220	192	44	the	the	DET
gujaf-220	192	45	behavioral	behavioral	ADJ
gujaf-220	192	46	dimensions	dimension	NOUN
gujaf-220	192	47	in	in	ADP
gujaf-220	192	48	risk	risk	NOUN
gujaf-220	192	49	management	management	NOUN
gujaf-220	192	50	practices	practice	NOUN
gujaf-220	192	51	in	in	ADP
gujaf-220	192	52	the	the	DET
gujaf-220	192	53	financial	financial	ADJ
gujaf-220	192	54	services	service	NOUN
gujaf-220	192	55	industry	industry	NOUN
gujaf-220	192	56	.	.	PUNCT
gujaf-220	193	1	this	this	PRON
gujaf-220	193	2	would	would	AUX
gujaf-220	193	3	ultimately	ultimately	ADV
gujaf-220	193	4	enhance	enhance	VERB
gujaf-220	193	5	corporate	corporate	ADJ
gujaf-220	193	6	financial	financial	ADJ
gujaf-220	193	7	reporting	reporting	NOUN
gujaf-220	193	8	quality	quality	NOUN
gujaf-220	193	9	and	and	CCONJ
gujaf-220	193	10	transparency	transparency	NOUN
gujaf-220	193	11	with	with	ADP
gujaf-220	193	12	a	a	DET
gujaf-220	193	13	view	view	NOUN
gujaf-220	193	14	to	to	ADP
gujaf-220	193	15	mitigating	mitigate	VERB
gujaf-220	193	16	governance	governance	NOUN
gujaf-220	193	17	-	-	PUNCT
gujaf-220	193	18	related	relate	VERB
gujaf-220	193	19	agency	agency	NOUN
gujaf-220	193	20	problems	problem	NOUN
gujaf-220	193	21	for	for	ADP
gujaf-220	193	22	stakeholder	stakeholder	NOUN
gujaf-220	193	23	valuemaximization	valuemaximization	NOUN
gujaf-220	193	24	.	.	PUNCT
gujaf-220	194	1	sheedy	sheedy	PROPN
gujaf-220	194	2	&	&	CCONJ
gujaf-220	194	3	griffin	griffin	PROPN
gujaf-220	194	4	(	(	PUNCT
gujaf-220	194	5	2014	2014	NUM
gujaf-220	194	6	)	)	PUNCT
gujaf-220	194	7	emphasized	emphasize	VERB
gujaf-220	194	8	that	that	SCONJ
gujaf-220	194	9	though	though	SCONJ
gujaf-220	194	10	governance	governance	NOUN
gujaf-220	194	11	and	and	CCONJ
gujaf-220	194	12	other	other	ADJ
gujaf-220	194	13	structural	structural	ADJ
gujaf-220	194	14	frameworks	framework	NOUN
gujaf-220	194	15	support	support	VERB
gujaf-220	194	16	risk	risk	NOUN
gujaf-220	194	17	management	management	NOUN
gujaf-220	194	18	function	function	NOUN
gujaf-220	194	19	and	and	CCONJ
gujaf-220	194	20	are	be	AUX
gujaf-220	194	21	often	often	ADV
gujaf-220	194	22	considered	consider	VERB
gujaf-220	194	23	as	as	ADP
gujaf-220	194	24	potential	potential	ADJ
gujaf-220	194	25	divers	diver	NOUN
gujaf-220	194	26	for	for	ADP
gujaf-220	194	27	risk	risk	NOUN
gujaf-220	194	28	culture	culture	NOUN
gujaf-220	194	29	,	,	PUNCT
gujaf-220	194	30	they	they	PRON
gujaf-220	194	31	are	be	AUX
gujaf-220	194	32	clearly	clearly	ADV
gujaf-220	194	33	distinct	distinct	ADJ
gujaf-220	194	34	from	from	ADP
gujaf-220	194	35	risk	risk	NOUN
gujaf-220	194	36	culture	culture	NOUN
gujaf-220	194	37	as	as	ADP
gujaf-220	194	38	combined	combined	ADJ
gujaf-220	194	39	effects	effect	NOUN
gujaf-220	194	40	of	of	ADP
gujaf-220	194	41	structures	structure	NOUN
gujaf-220	194	42	with	with	ADP
gujaf-220	194	43	favourable	favourable	ADJ
gujaf-220	194	44	risk	risk	NOUN
gujaf-220	194	45	culture	culture	NOUN
gujaf-220	194	46	create	create	VERB
gujaf-220	194	47	desirable	desirable	ADJ
gujaf-220	194	48	risk	risk	NOUN
gujaf-220	194	49	behaviour	behaviour	NOUN
gujaf-220	194	50	like	like	ADP
gujaf-220	194	51	enhancing	enhance	VERB
gujaf-220	194	52	accountability	accountability	NOUN
gujaf-220	194	53	and	and	CCONJ
gujaf-220	194	54	discouraging	discourage	VERB
gujaf-220	194	55	gaming	gaming	NOUN
gujaf-220	194	56	behaviour	behaviour	NOUN
gujaf-220	194	57	.	.	PUNCT
gujaf-220	195	1	in	in	ADP
gujaf-220	195	2	view	view	NOUN
gujaf-220	195	3	of	of	ADP
gujaf-220	195	4	this	this	DET
gujaf-220	195	5	review	review	NOUN
gujaf-220	195	6	,	,	PUNCT
gujaf-220	195	7	it	it	PRON
gujaf-220	195	8	is	be	AUX
gujaf-220	195	9	posited	posit	VERB
gujaf-220	195	10	that	that	SCONJ
gujaf-220	195	11	:	:	PUNCT
gujaf-220	195	12	ho2	ho2	NUM
gujaf-220	195	13	:	:	PUNCT
gujaf-220	195	14	risk	risk	NOUN
gujaf-220	195	15	cultures	culture	NOUN
gujaf-220	195	16	have	have	VERB
gujaf-220	195	17	no	no	DET
gujaf-220	195	18	significant	significant	ADJ
gujaf-220	195	19	effect	effect	NOUN
gujaf-220	195	20	on	on	ADP
gujaf-220	195	21	the	the	DET
gujaf-220	195	22	quality	quality	NOUN
gujaf-220	195	23	of	of	ADP
gujaf-220	195	24	financial	financial	ADJ
gujaf-220	195	25	reporting	reporting	NOUN
gujaf-220	195	26	of	of	ADP
gujaf-220	195	27	nigerian	nigerian	ADJ
gujaf-220	195	28	nonfinancial	nonfinancial	ADJ
gujaf-220	195	29	firms	firm	NOUN
gujaf-220	195	30	2.3	2.3	NUM
gujaf-220	195	31	risk	risk	NOUN
gujaf-220	195	32	appetite	appetite	NOUN
gujaf-220	195	33	and	and	CCONJ
gujaf-220	195	34	financial	financial	ADJ
gujaf-220	195	35	reporting	reporting	NOUN
gujaf-220	195	36	quality	quality	NOUN
gujaf-220	195	37	risk	risk	NOUN
gujaf-220	195	38	appetite	appetite	NOUN
gujaf-220	195	39	signifies	signify	VERB
gujaf-220	195	40	the	the	DET
gujaf-220	195	41	amount	amount	NOUN
gujaf-220	195	42	of	of	ADP
gujaf-220	195	43	risk	risk	NOUN
gujaf-220	195	44	the	the	DET
gujaf-220	195	45	board	board	NOUN
gujaf-220	195	46	of	of	ADP
gujaf-220	195	47	directors	director	NOUN
gujaf-220	195	48	of	of	ADP
gujaf-220	195	49	an	an	DET
gujaf-220	195	50	entity	entity	NOUN
gujaf-220	195	51	are	be	AUX
gujaf-220	195	52	willing	willing	ADJ
gujaf-220	195	53	to	to	PART
gujaf-220	195	54	assume	assume	VERB
gujaf-220	195	55	in	in	ADP
gujaf-220	195	56	the	the	DET
gujaf-220	195	57	pursuits	pursuit	NOUN
gujaf-220	195	58	of	of	ADP
gujaf-220	195	59	its	its	PRON
gujaf-220	195	60	value	value	NOUN
gujaf-220	195	61	maximization	maximization	NOUN
gujaf-220	195	62	(	(	PUNCT
gujaf-220	195	63	rittenberg	rittenberg	PROPN
gujaf-220	195	64	&	&	CCONJ
gujaf-220	195	65	martens	martens	PROPN
gujaf-220	195	66	,	,	PUNCT
gujaf-220	195	67	2012	2012	NUM
gujaf-220	195	68	)	)	PUNCT
gujaf-220	195	69	.	.	PUNCT
gujaf-220	196	1	one	one	NUM
gujaf-220	196	2	of	of	ADP
gujaf-220	196	3	the	the	DET
gujaf-220	196	4	principal	principal	ADJ
gujaf-220	196	5	guidance	guidance	NOUN
gujaf-220	196	6	of	of	ADP
gujaf-220	196	7	the	the	DET
gujaf-220	196	8	walker	walker	NOUN
gujaf-220	196	9	and	and	CCONJ
gujaf-220	196	10	stanley	stanley	PROPN
gujaf-220	196	11	(	(	PUNCT
gujaf-220	196	12	2009	2009	NUM
gujaf-220	196	13	)	)	PUNCT
gujaf-220	196	14	was	be	AUX
gujaf-220	196	15	for	for	SCONJ
gujaf-220	196	16	the	the	DET
gujaf-220	196	17	board	board	NOUN
gujaf-220	196	18	of	of	ADP
gujaf-220	196	19	directors	director	NOUN
gujaf-220	196	20	of	of	ADP
gujaf-220	196	21	corporate	corporate	ADJ
gujaf-220	196	22	entities	entity	NOUN
gujaf-220	196	23	to	to	PART
gujaf-220	196	24	assume	assume	VERB
gujaf-220	196	25	significant	significant	ADJ
gujaf-220	196	26	responsibility	responsibility	NOUN
gujaf-220	196	27	for	for	ADP
gujaf-220	196	28	the	the	DET
gujaf-220	196	29	determination	determination	NOUN
gujaf-220	196	30	of	of	ADP
gujaf-220	196	31	the	the	DET
gujaf-220	196	32	appropriate	appropriate	ADJ
gujaf-220	196	33	risk	risk	NOUN
gujaf-220	196	34	appetite	appetite	NOUN
gujaf-220	196	35	an	an	DET
gujaf-220	196	36	entity	entity	NOUN
gujaf-220	196	37	is	be	AUX
gujaf-220	196	38	willing	willing	ADJ
gujaf-220	196	39	and	and	CCONJ
gujaf-220	196	40	capable	capable	ADJ
gujaf-220	196	41	of	of	ADP
gujaf-220	196	42	taking	take	VERB
gujaf-220	196	43	pursuant	pursuant	ADV
gujaf-220	196	44	to	to	ADP
gujaf-220	196	45	attaining	attain	VERB
gujaf-220	196	46	its	its	PRON
gujaf-220	196	47	strategic	strategic	ADJ
gujaf-220	196	48	objectives	objective	NOUN
gujaf-220	196	49	.	.	PUNCT
gujaf-220	197	1	pwc	pwc	PROPN
gujaf-220	197	2	(	(	PUNCT
gujaf-220	197	3	2013	2013	NUM
gujaf-220	197	4	)	)	PUNCT
gujaf-220	197	5	stated	state	VERB
gujaf-220	197	6	that	that	SCONJ
gujaf-220	197	7	12	12	NUM
gujaf-220	197	8	crafting	craft	VERB
gujaf-220	197	9	the	the	DET
gujaf-220	197	10	right	right	ADJ
gujaf-220	197	11	risk	risk	NOUN
gujaf-220	197	12	appetite	appetite	NOUN
gujaf-220	197	13	serves	serve	VERB
gujaf-220	197	14	as	as	ADP
gujaf-220	197	15	a	a	DET
gujaf-220	197	16	bridging	bridging	NOUN
gujaf-220	197	17	point	point	NOUN
gujaf-220	197	18	between	between	ADP
gujaf-220	197	19	corporate	corporate	ADJ
gujaf-220	197	20	governance	governance	NOUN
gujaf-220	197	21	and	and	CCONJ
gujaf-220	197	22	risk	risk	NOUN
gujaf-220	197	23	management	management	NOUN
gujaf-220	197	24	primarily	primarily	ADV
gujaf-220	197	25	designed	design	VERB
gujaf-220	197	26	to	to	PART
gujaf-220	197	27	align	align	VERB
gujaf-220	197	28	risk	risk	NOUN
gujaf-220	197	29	management	management	NOUN
gujaf-220	197	30	with	with	ADP
gujaf-220	197	31	the	the	DET
gujaf-220	197	32	long	long	ADJ
gujaf-220	197	33	-	-	PUNCT
gujaf-220	197	34	term	term	NOUN
gujaf-220	197	35	value	value	NOUN
gujaf-220	197	36	optimisation	optimisation	NOUN
gujaf-220	197	37	of	of	ADP
gujaf-220	197	38	business	business	NOUN
gujaf-220	197	39	entities	entity	NOUN
gujaf-220	197	40	and	and	CCONJ
gujaf-220	197	41	an	an	DET
gujaf-220	197	42	avenue	avenue	NOUN
gujaf-220	197	43	for	for	ADP
gujaf-220	197	44	ensuring	ensure	VERB
gujaf-220	197	45	an	an	DET
gujaf-220	197	46	effective	effective	ADJ
gujaf-220	197	47	corporate	corporate	ADJ
gujaf-220	197	48	governance	governance	NOUN
gujaf-220	197	49	system	system	NOUN
gujaf-220	197	50	(	(	PUNCT
gujaf-220	197	51	govindarajan	govindarajan	NOUN
gujaf-220	197	52	,	,	PUNCT
gujaf-220	197	53	2011	2011	NUM
gujaf-220	197	54	)	)	PUNCT
gujaf-220	197	55	.	.	PUNCT
gujaf-220	198	1	lam	lam	PROPN
gujaf-220	198	2	(	(	PUNCT
gujaf-220	198	3	2015	2015	NUM
gujaf-220	198	4	)	)	PUNCT
gujaf-220	198	5	posited	posit	VERB
gujaf-220	198	6	that	that	SCONJ
gujaf-220	198	7	the	the	DET
gujaf-220	198	8	best	good	ADJ
gujaf-220	198	9	governance	governance	NOUN
gujaf-220	198	10	model	model	NOUN
gujaf-220	198	11	consists	consist	VERB
gujaf-220	198	12	of	of	ADP
gujaf-220	198	13	deliberate	deliberate	ADJ
gujaf-220	198	14	risk	risk	NOUN
gujaf-220	198	15	governance	governance	NOUN
gujaf-220	198	16	oversight	oversight	NOUN
gujaf-220	198	17	that	that	PRON
gujaf-220	198	18	addresses	address	VERB
gujaf-220	198	19	the	the	DET
gujaf-220	198	20	principal	principal	ADJ
gujaf-220	198	21	risk	risk	NOUN
gujaf-220	198	22	metrics	metric	NOUN
gujaf-220	198	23	,	,	PUNCT
gujaf-220	198	24	exposure	exposure	NOUN
gujaf-220	198	25	limits	limit	NOUN
gujaf-220	198	26	and	and	CCONJ
gujaf-220	198	27	governance	governance	NOUN
gujaf-220	198	28	oversight	oversight	NOUN
gujaf-220	198	29	processes	process	NOUN
gujaf-220	198	30	to	to	PART
gujaf-220	198	31	guarantee	guarantee	VERB
gujaf-220	198	32	that	that	SCONJ
gujaf-220	198	33	the	the	DET
gujaf-220	198	34	entity	entity	NOUN
gujaf-220	198	35	-	-	PUNCT
gujaf-220	198	36	wide	wide	ADJ
gujaf-220	198	37	risks	risk	NOUN
gujaf-220	198	38	are	be	AUX
gujaf-220	198	39	within	within	ADP
gujaf-220	198	40	the	the	DET
gujaf-220	198	41	manageable	manageable	ADJ
gujaf-220	198	42	and	and	CCONJ
gujaf-220	198	43	acceptable	acceptable	ADJ
gujaf-220	198	44	levels	level	NOUN
gujaf-220	198	45	.	.	PUNCT
gujaf-220	199	1	jackson	jackson	PROPN
gujaf-220	199	2	(	(	PUNCT
gujaf-220	199	3	2020	2020	NUM
gujaf-220	199	4	)	)	PUNCT
gujaf-220	199	5	claims	claim	VERB
gujaf-220	199	6	that	that	SCONJ
gujaf-220	199	7	consideration	consideration	NOUN
gujaf-220	199	8	for	for	ADP
gujaf-220	199	9	risk	risk	NOUN
gujaf-220	199	10	appetite	appetite	NOUN
gujaf-220	199	11	and	and	CCONJ
gujaf-220	199	12	clear	clear	ADJ
gujaf-220	199	13	risk	risk	NOUN
gujaf-220	199	14	accountability	accountability	NOUN
gujaf-220	199	15	of	of	ADP
gujaf-220	199	16	an	an	DET
gujaf-220	199	17	entity	entity	NOUN
gujaf-220	199	18	form	form	NOUN
gujaf-220	199	19	the	the	DET
gujaf-220	199	20	fulcrum	fulcrum	NOUN
gujaf-220	199	21	of	of	ADP
gujaf-220	199	22	risk	risk	NOUN
gujaf-220	199	23	governance	governance	NOUN
gujaf-220	199	24	and	and	CCONJ
gujaf-220	199	25	promotion	promotion	NOUN
gujaf-220	199	26	of	of	ADP
gujaf-220	199	27	internal	internal	ADJ
gujaf-220	199	28	processes	process	NOUN
gujaf-220	199	29	and	and	CCONJ
gujaf-220	199	30	prevention	prevention	NOUN
gujaf-220	199	31	of	of	ADP
gujaf-220	199	32	excessive	excessive	ADJ
gujaf-220	199	33	risk	risk	NOUN
gujaf-220	199	34	-	-	PUNCT
gujaf-220	199	35	taking	taking	NOUN
gujaf-220	199	36	in	in	ADP
gujaf-220	199	37	banks	bank	NOUN
gujaf-220	199	38	.	.	PUNCT
gujaf-220	200	1	case	case	NOUN
gujaf-220	200	2	studies	study	NOUN
gujaf-220	200	3	of	of	ADP
gujaf-220	200	4	failed	fail	VERB
gujaf-220	200	5	firms	firm	NOUN
gujaf-220	200	6	were	be	AUX
gujaf-220	200	7	connected	connect	VERB
gujaf-220	200	8	with	with	ADP
gujaf-220	200	9	financial	financial	ADJ
gujaf-220	200	10	institutions	institution	NOUN
gujaf-220	200	11	having	have	VERB
gujaf-220	200	12	weak	weak	ADJ
gujaf-220	200	13	and	and	CCONJ
gujaf-220	200	14	ineffective	ineffective	ADJ
gujaf-220	200	15	risk	risk	NOUN
gujaf-220	200	16	appetite	appetite	NOUN
gujaf-220	200	17	frameworks	framework	NOUN
gujaf-220	200	18	(	(	PUNCT
gujaf-220	200	19	deloitte	deloitte	NOUN
gujaf-220	200	20	,	,	PUNCT
gujaf-220	200	21	2014b	2014b	NUM
gujaf-220	200	22	)	)	PUNCT
gujaf-220	200	23	.	.	PUNCT
gujaf-220	201	1	gontarek	gontarek	NOUN
gujaf-220	201	2	(	(	PUNCT
gujaf-220	201	3	2016	2016	NUM
gujaf-220	201	4	)	)	PUNCT
gujaf-220	201	5	conducted	conduct	VERB
gujaf-220	201	6	a	a	DET
gujaf-220	201	7	pioneering	pioneering	ADJ
gujaf-220	201	8	exploratory	exploratory	ADJ
gujaf-220	201	9	study	study	NOUN
gujaf-220	201	10	emphasizing	emphasize	VERB
gujaf-220	201	11	that	that	SCONJ
gujaf-220	201	12	with	with	ADP
gujaf-220	201	13	an	an	DET
gujaf-220	201	14	effective	effective	ADJ
gujaf-220	201	15	and	and	CCONJ
gujaf-220	201	16	appropriate	appropriate	ADJ
gujaf-220	201	17	risk	risk	NOUN
gujaf-220	201	18	governance	governance	NOUN
gujaf-220	201	19	structure	structure	NOUN
gujaf-220	201	20	,	,	PUNCT
gujaf-220	201	21	embedding	embed	VERB
gujaf-220	201	22	the	the	DET
gujaf-220	201	23	right	right	ADJ
gujaf-220	201	24	risk	risk	NOUN
gujaf-220	201	25	appetite	appetite	NOUN
gujaf-220	201	26	statements	statement	NOUN
gujaf-220	201	27	supported	support	VERB
gujaf-220	201	28	by	by	ADP
gujaf-220	201	29	sound	sound	NOUN
gujaf-220	201	30	and	and	CCONJ
gujaf-220	201	31	virile	virile	NOUN
gujaf-220	201	32	risk	risk	NOUN
gujaf-220	201	33	culture	culture	NOUN
gujaf-220	201	34	assumed	assume	VERB
gujaf-220	201	35	significant	significant	ADJ
gujaf-220	201	36	importance	importance	NOUN
gujaf-220	201	37	in	in	ADP
gujaf-220	201	38	the	the	DET
gujaf-220	201	39	risk	risk	NOUN
gujaf-220	201	40	governance	governance	NOUN
gujaf-220	201	41	system	system	NOUN
gujaf-220	201	42	in	in	ADP
gujaf-220	201	43	financial	financial	ADJ
gujaf-220	201	44	institutions	institution	NOUN
gujaf-220	201	45	.	.	PUNCT
gujaf-220	202	1	a	a	DET
gujaf-220	202	2	related	relate	VERB
gujaf-220	202	3	research	research	NOUN
gujaf-220	202	4	study	study	NOUN
gujaf-220	202	5	by	by	ADP
gujaf-220	202	6	zhang	zhang	PROPN
gujaf-220	202	7	(	(	PUNCT
gujaf-220	202	8	2016	2016	NUM
gujaf-220	202	9	)	)	PUNCT
gujaf-220	202	10	established	establish	VERB
gujaf-220	202	11	the	the	DET
gujaf-220	202	12	contingent	contingent	NOUN
gujaf-220	202	13	factors	factor	NOUN
gujaf-220	202	14	necessary	necessary	ADJ
gujaf-220	202	15	for	for	ADP
gujaf-220	202	16	the	the	DET
gujaf-220	202	17	articulation	articulation	NOUN
gujaf-220	202	18	and	and	CCONJ
gujaf-220	202	19	monitoring	monitoring	NOUN
gujaf-220	202	20	of	of	ADP
gujaf-220	202	21	risks	risk	NOUN
gujaf-220	202	22	appetite	appetite	NOUN
gujaf-220	202	23	in	in	ADP
gujaf-220	202	24	the	the	DET
gujaf-220	202	25	international	international	ADJ
gujaf-220	202	26	hotel	hotel	NOUN
gujaf-220	202	27	industry	industry	NOUN
gujaf-220	202	28	towards	towards	ADP
gujaf-220	202	29	enhanced	enhance	VERB
gujaf-220	202	30	corporate	corporate	ADJ
gujaf-220	202	31	governance	governance	NOUN
gujaf-220	202	32	system	system	NOUN
gujaf-220	202	33	and	and	CCONJ
gujaf-220	202	34	performance	performance	NOUN
gujaf-220	202	35	.	.	PUNCT
gujaf-220	203	1	in	in	ADP
gujaf-220	203	2	a	a	DET
gujaf-220	203	3	related	related	ADJ
gujaf-220	203	4	literature	literature	NOUN
gujaf-220	203	5	,	,	PUNCT
gujaf-220	203	6	gontarek	gontarek	NOUN
gujaf-220	203	7	and	and	CCONJ
gujaf-220	203	8	bender	bender	NOUN
gujaf-220	203	9	(	(	PUNCT
gujaf-220	203	10	2018a	2018a	NUM
gujaf-220	203	11	)	)	PUNCT
gujaf-220	203	12	investigated	investigate	VERB
gujaf-220	203	13	the	the	DET
gujaf-220	203	14	risk	risk	NOUN
gujaf-220	203	15	appetite	appetite	NOUN
gujaf-220	203	16	practices	practice	NOUN
gujaf-220	203	17	of	of	ADP
gujaf-220	203	18	global	global	ADJ
gujaf-220	203	19	financial	financial	ADJ
gujaf-220	203	20	institutions	institution	NOUN
gujaf-220	203	21	establishing	establish	VERB
gujaf-220	203	22	empirical	empirical	ADJ
gujaf-220	203	23	impacts	impact	NOUN
gujaf-220	203	24	of	of	ADP
gujaf-220	203	25	risk	risk	NOUN
gujaf-220	203	26	-	-	PUNCT
gujaf-220	203	27	appetite	appetite	NOUN
gujaf-220	203	28	-	-	PUNCT
gujaf-220	203	29	committed	commit	VERB
gujaf-220	203	30	firms	firm	NOUN
gujaf-220	203	31	on	on	ADP
gujaf-220	203	32	wide	wide	ADJ
gujaf-220	203	33	-	-	PUNCT
gujaf-220	203	34	range	range	NOUN
gujaf-220	203	35	of	of	ADP
gujaf-220	203	36	entities	entity	NOUN
gujaf-220	203	37	activities	activity	NOUN
gujaf-220	203	38	including	include	VERB
gujaf-220	203	39	improved	improve	VERB
gujaf-220	203	40	monitoring	monitoring	NOUN
gujaf-220	203	41	,	,	PUNCT
gujaf-220	203	42	enhanced	enhance	VERB
gujaf-220	203	43	risk	risk	NOUN
gujaf-220	203	44	aggregation	aggregation	NOUN
gujaf-220	203	45	with	with	ADP
gujaf-220	203	46	synergistic	synergistic	ADJ
gujaf-220	203	47	effects	effect	NOUN
gujaf-220	203	48	and	and	CCONJ
gujaf-220	203	49	better	well	ADV
gujaf-220	203	50	-	-	PUNCT
gujaf-220	203	51	managed	manage	VERB
gujaf-220	203	52	risk	risk	NOUN
gujaf-220	203	53	conduct	conduct	NOUN
gujaf-220	203	54	levels	level	NOUN
gujaf-220	203	55	and	and	CCONJ
gujaf-220	203	56	behaviour	behaviour	NOUN
gujaf-220	203	57	.	.	PUNCT
gujaf-220	204	1	gustafsson	gustafsson	PROPN
gujaf-220	204	2	&	&	CCONJ
gujaf-220	204	3	omark	omark	PROPN
gujaf-220	204	4	(	(	PUNCT
gujaf-220	204	5	2015	2015	NUM
gujaf-220	204	6	)	)	PUNCT
gujaf-220	204	7	conducted	conduct	VERB
gujaf-220	204	8	a	a	DET
gujaf-220	204	9	quantitative	quantitative	ADJ
gujaf-220	204	10	study	study	NOUN
gujaf-220	204	11	on	on	ADP
gujaf-220	204	12	association	association	NOUN
gujaf-220	204	13	of	of	ADP
gujaf-220	204	14	financial	financial	ADJ
gujaf-220	204	15	literacy	literacy	NOUN
gujaf-220	204	16	on	on	ADP
gujaf-220	204	17	financial	financial	ADJ
gujaf-220	204	18	risk	risk	NOUN
gujaf-220	204	19	tolerance	tolerance	NOUN
gujaf-220	204	20	towards	towards	ADP
gujaf-220	204	21	managing	manage	VERB
gujaf-220	204	22	personal	personal	ADJ
gujaf-220	204	23	finance	finance	NOUN
gujaf-220	204	24	and	and	CCONJ
gujaf-220	204	25	for	for	ADP
gujaf-220	204	26	retirement	retirement	NOUN
gujaf-220	204	27	planning	planning	NOUN
gujaf-220	204	28	.	.	PUNCT
gujaf-220	205	1	the	the	DET
gujaf-220	205	2	empirical	empirical	ADJ
gujaf-220	205	3	findings	finding	NOUN
gujaf-220	205	4	established	establish	VERB
gujaf-220	205	5	evidence	evidence	NOUN
gujaf-220	205	6	that	that	SCONJ
gujaf-220	205	7	the	the	DET
gujaf-220	205	8	level	level	NOUN
gujaf-220	205	9	of	of	ADP
gujaf-220	205	10	financial	financial	ADJ
gujaf-220	205	11	literacy	literacy	NOUN
gujaf-220	205	12	is	be	AUX
gujaf-220	205	13	positively	positively	ADV
gujaf-220	205	14	related	relate	VERB
gujaf-220	205	15	to	to	ADP
gujaf-220	205	16	the	the	DET
gujaf-220	205	17	intensity	intensity	NOUN
gujaf-220	205	18	of	of	ADP
gujaf-220	205	19	financial	financial	ADJ
gujaf-220	205	20	risk	risk	NOUN
gujaf-220	205	21	tolerance	tolerance	NOUN
gujaf-220	205	22	with	with	ADP
gujaf-220	205	23	individuals	individual	NOUN
gujaf-220	205	24	scoring	score	VERB
gujaf-220	205	25	low	low	ADJ
gujaf-220	205	26	levels	level	NOUN
gujaf-220	205	27	of	of	ADP
gujaf-220	205	28	financial	financial	ADJ
gujaf-220	205	29	literacy	literacy	NOUN
gujaf-220	205	30	more	more	ADV
gujaf-220	205	31	inclined	inclined	ADJ
gujaf-220	205	32	to	to	ADP
gujaf-220	205	33	displaying	display	VERB
gujaf-220	205	34	higher	high	ADJ
gujaf-220	205	35	levels	level	NOUN
gujaf-220	205	36	of	of	ADP
gujaf-220	205	37	financial	financial	ADJ
gujaf-220	205	38	risk	risk	NOUN
gujaf-220	205	39	tolerance	tolerance	NOUN
gujaf-220	205	40	.	.	PUNCT
gujaf-220	206	1	in	in	ADP
gujaf-220	206	2	belghitar	belghitar	NOUN
gujaf-220	206	3	&	&	CCONJ
gujaf-220	206	4	clark	clark	PROPN
gujaf-220	206	5	(	(	PUNCT
gujaf-220	206	6	2011	2011	NUM
gujaf-220	206	7	)	)	PUNCT
gujaf-220	206	8	,	,	PUNCT
gujaf-220	206	9	it	it	PRON
gujaf-220	206	10	was	be	AUX
gujaf-220	206	11	empirically	empirically	ADV
gujaf-220	206	12	established	establish	VERB
gujaf-220	206	13	that	that	SCONJ
gujaf-220	206	14	after	after	ADP
gujaf-220	206	15	controlling	control	VERB
gujaf-220	206	16	for	for	ADP
gujaf-220	206	17	firm	firm	ADJ
gujaf-220	206	18	specific	specific	ADJ
gujaf-220	206	19	characteristics	characteristic	NOUN
gujaf-220	206	20	,	,	PUNCT
gujaf-220	206	21	there	there	PRON
gujaf-220	206	22	was	be	VERB
gujaf-220	206	23	strong	strong	ADJ
gujaf-220	206	24	positive	positive	ADJ
gujaf-220	206	25	impact	impact	NOUN
gujaf-220	206	26	of	of	ADP
gujaf-220	206	27	chief	chief	ADJ
gujaf-220	206	28	executive	executive	ADJ
gujaf-220	206	29	officers	officer	NOUN
gujaf-220	206	30	(	(	PUNCT
gujaf-220	206	31	ceos	ceos	PROPN
gujaf-220	206	32	)	)	PUNCT
gujaf-220	206	33	having	have	VERB
gujaf-220	206	34	commitment	commitment	NOUN
gujaf-220	206	35	to	to	PART
gujaf-220	206	36	risk	risk	VERB
gujaf-220	206	37	appetite	appetite	NOUN
gujaf-220	206	38	on	on	ADP
gujaf-220	206	39	firm	firm	ADJ
gujaf-220	206	40	volatility	volatility	NOUN
gujaf-220	206	41	.	.	PUNCT
gujaf-220	207	1	while	while	SCONJ
gujaf-220	207	2	the	the	DET
gujaf-220	207	3	ceo	ceo	NOUN
gujaf-220	207	4	’s	’s	PART
gujaf-220	207	5	age	age	NOUN
gujaf-220	207	6	indicated	indicate	VERB
gujaf-220	207	7	significant	significant	ADJ
gujaf-220	207	8	and	and	CCONJ
gujaf-220	207	9	positive	positive	ADJ
gujaf-220	207	10	relation	relation	NOUN
gujaf-220	207	11	on	on	ADP
gujaf-220	207	12	the	the	DET
gujaf-220	207	13	measures	measure	NOUN
gujaf-220	207	14	of	of	ADP
gujaf-220	207	15	firms	firm	NOUN
gujaf-220	207	16	’	’	PART
gujaf-220	207	17	volatility	volatility	NOUN
gujaf-220	207	18	,	,	PUNCT
gujaf-220	207	19	the	the	DET
gujaf-220	207	20	ceo	ceo	NOUN
gujaf-220	207	21	’s	’s	PART
gujaf-220	207	22	job	job	NOUN
gujaf-220	207	23	tenure	tenure	NOUN
gujaf-220	207	24	and	and	CCONJ
gujaf-220	207	25	level	level	NOUN
gujaf-220	207	26	of	of	ADP
gujaf-220	207	27	education	education	NOUN
gujaf-220	207	28	indicated	indicate	VERB
gujaf-220	207	29	a	a	DET
gujaf-220	207	30	significant	significant	ADJ
gujaf-220	207	31	negative	negative	ADJ
gujaf-220	207	32	statistical	statistical	ADJ
gujaf-220	207	33	relation	relation	NOUN
gujaf-220	207	34	with	with	ADP
gujaf-220	207	35	both	both	CCONJ
gujaf-220	207	36	the	the	DET
gujaf-220	207	37	total	total	ADJ
gujaf-220	207	38	and	and	CCONJ
gujaf-220	207	39	idiosyncratic	idiosyncratic	ADJ
gujaf-220	207	40	dimensions	dimension	NOUN
gujaf-220	207	41	of	of	ADP
gujaf-220	207	42	firm	firm	ADJ
gujaf-220	207	43	volatility	volatility	NOUN
gujaf-220	207	44	.	.	PUNCT
gujaf-220	208	1	using	use	VERB
gujaf-220	208	2	a	a	DET
gujaf-220	208	3	sample	sample	NOUN
gujaf-220	208	4	listed	list	VERB
gujaf-220	208	5	firms	firm	NOUN
gujaf-220	208	6	on	on	ADP
gujaf-220	208	7	the	the	DET
gujaf-220	208	8	nigerian	nigerian	ADJ
gujaf-220	208	9	stock	stock	NOUN
gujaf-220	208	10	exchange	exchange	PROPN
gujaf-220	208	11	(	(	PUNCT
gujaf-220	208	12	nse	nse	NOUN
gujaf-220	208	13	)	)	PUNCT
gujaf-220	208	14	between	between	ADP
gujaf-220	208	15	2008	2008	NUM
gujaf-220	208	16	and	and	CCONJ
gujaf-220	208	17	2013	2013	NUM
gujaf-220	208	18	,	,	PUNCT
gujaf-220	208	19	abdul	abdul	PROPN
gujaf-220	208	20	malik	malik	PROPN
gujaf-220	208	21	&	&	CCONJ
gujaf-220	208	22	ahmad	ahmad	PROPN
gujaf-220	208	23	(	(	PUNCT
gujaf-220	208	24	2017	2017	NUM
gujaf-220	208	25	)	)	PUNCT
gujaf-220	208	26	established	establish	VERB
gujaf-220	208	27	evidence	evidence	NOUN
gujaf-220	208	28	that	that	SCONJ
gujaf-220	208	29	external	external	ADJ
gujaf-220	208	30	auditors	auditor	NOUN
gujaf-220	208	31	tolerated	tolerate	VERB
gujaf-220	208	32	more	more	ADV
gujaf-220	208	33	accrual	accrual	ADJ
gujaf-220	208	34	earnings	earning	NOUN
gujaf-220	208	35	management	management	NOUN
gujaf-220	208	36	practices	practice	NOUN
gujaf-220	208	37	and	and	CCONJ
gujaf-220	208	38	lesser	less	ADJ
gujaf-220	208	39	real	real	ADJ
gujaf-220	208	40	earnings	earning	NOUN
gujaf-220	208	41	management	management	NOUN
gujaf-220	208	42	practices	practice	NOUN
gujaf-220	208	43	in	in	ADP
gujaf-220	208	44	firms	firm	NOUN
gujaf-220	208	45	that	that	PRON
gujaf-220	208	46	were	be	AUX
gujaf-220	208	47	more	more	ADV
gujaf-220	208	48	politically	politically	ADV
gujaf-220	208	49	connected	connected	ADJ
gujaf-220	208	50	and	and	CCONJ
gujaf-220	208	51	also	also	ADV
gujaf-220	208	52	complimentary	complimentary	ADJ
gujaf-220	208	53	association	association	NOUN
gujaf-220	208	54	between	between	ADP
gujaf-220	208	55	abnormal	abnormal	ADJ
gujaf-220	208	56	earnings	earning	NOUN
gujaf-220	208	57	management	management	NOUN
gujaf-220	208	58	and	and	CCONJ
gujaf-220	208	59	real	real	ADJ
gujaf-220	208	60	earnings	earning	NOUN
gujaf-220	208	61	management	management	NOUN
gujaf-220	208	62	practices	practice	NOUN
gujaf-220	208	63	amongst	amongst	ADP
gujaf-220	208	64	the	the	DET
gujaf-220	208	65	politically	politically	ADV
gujaf-220	208	66	-	-	PUNCT
gujaf-220	208	67	inclined	incline	VERB
gujaf-220	208	68	corporate	corporate	ADJ
gujaf-220	208	69	firms	firm	NOUN
gujaf-220	208	70	under	under	ADP
gujaf-220	208	71	investigation	investigation	NOUN
gujaf-220	208	72	.	.	PUNCT
gujaf-220	209	1	gontarek	gontarek	NOUN
gujaf-220	209	2	&	&	CCONJ
gujaf-220	209	3	belghitar	belghitar	NOUN
gujaf-220	209	4	(	(	PUNCT
gujaf-220	209	5	2018b	2018b	NUM
gujaf-220	209	6	)	)	PUNCT
gujaf-220	209	7	investigated	investigate	VERB
gujaf-220	209	8	the	the	DET
gujaf-220	209	9	impact	impact	NOUN
gujaf-220	209	10	of	of	ADP
gujaf-220	209	11	risk	risk	NOUN
gujaf-220	209	12	governance	governance	NOUN
gujaf-220	209	13	practices	practice	NOUN
gujaf-220	209	14	among	among	ADP
gujaf-220	209	15	the	the	DET
gujaf-220	209	16	us	us	PROPN
gujaf-220	209	17	bank	bank	NOUN
gujaf-220	209	18	holding	hold	VERB
gujaf-220	209	19	companies	company	NOUN
gujaf-220	209	20	(	(	PUNCT
gujaf-220	209	21	bhcs	bhcs	NOUN
gujaf-220	209	22	)	)	PUNCT
gujaf-220	209	23	against	against	ADP
gujaf-220	209	24	the	the	DET
gujaf-220	209	25	background	background	NOUN
gujaf-220	209	26	of	of	ADP
gujaf-220	209	27	heightened	heightened	ADJ
gujaf-220	209	28	risk	risk	NOUN
gujaf-220	209	29	governance	governance	NOUN
gujaf-220	209	30	standards	standard	NOUN
gujaf-220	209	31	since	since	SCONJ
gujaf-220	209	32	the	the	DET
gujaf-220	209	33	global	global	ADJ
gujaf-220	209	34	financial	financial	ADJ
gujaf-220	209	35	crisis	crisis	NOUN
gujaf-220	209	36	of	of	ADP
gujaf-220	209	37	2008	2008	NUM
gujaf-220	209	38	-	-	SYM
gujaf-220	209	39	2009	2009	NUM
gujaf-220	209	40	.	.	PUNCT
gujaf-220	210	1	the	the	DET
gujaf-220	210	2	study	study	NOUN
gujaf-220	210	3	found	find	VERB
gujaf-220	210	4	empirical	empirical	ADJ
gujaf-220	210	5	evidence	evidence	NOUN
gujaf-220	210	6	that	that	SCONJ
gujaf-220	210	7	the	the	DET
gujaf-220	210	8	risk	risk	NOUN
gujaf-220	210	9	appetite	appetite	NOUN
gujaf-220	210	10	practices	practice	NOUN
gujaf-220	210	11	in	in	ADP
gujaf-220	210	12	the	the	DET
gujaf-220	210	13	boardroom	boardroom	NOUN
gujaf-220	210	14	level	level	NOUN
gujaf-220	210	15	yielded	yield	VERB
gujaf-220	210	16	positive	positive	ADJ
gujaf-220	210	17	and	and	CCONJ
gujaf-220	210	18	significant	significant	ADJ
gujaf-220	210	19	enhancement	enhancement	NOUN
gujaf-220	210	20	in	in	ADP
gujaf-220	210	21	headline	headline	NOUN
gujaf-220	210	22	organisational	organisational	ADJ
gujaf-220	210	23	performance	performance	NOUN
gujaf-220	210	24	and	and	CCONJ
gujaf-220	210	25	diminished	diminish	VERB
gujaf-220	210	26	tail	tail	NOUN
gujaf-220	210	27	risk	risk	NOUN
gujaf-220	210	28	metrics	metric	NOUN
gujaf-220	210	29	thereby	thereby	ADV
gujaf-220	210	30	validating	validate	VERB
gujaf-220	210	31	the	the	DET
gujaf-220	210	32	effectiveness	effectiveness	NOUN
gujaf-220	210	33	of	of	ADP
gujaf-220	210	34	risk	risk	NOUN
gujaf-220	210	35	appetite	appetite	NOUN
gujaf-220	210	36	as	as	ADP
gujaf-220	210	37	an	an	DET
gujaf-220	210	38	important	important	ADJ
gujaf-220	210	39	dimension	dimension	NOUN
gujaf-220	210	40	of	of	ADP
gujaf-220	210	41	the	the	DET
gujaf-220	210	42	risk	risk	NOUN
gujaf-220	210	43	governance	governance	NOUN
gujaf-220	210	44	system	system	NOUN
gujaf-220	210	45	.	.	PUNCT
gujaf-220	211	1	a	a	DET
gujaf-220	211	2	related	relate	VERB
gujaf-220	211	3	empirical	empirical	ADJ
gujaf-220	211	4	study	study	NOUN
gujaf-220	211	5	by	by	ADP
gujaf-220	211	6	nazari	nazari	PROPN
gujaf-220	211	7	,	,	PUNCT
gujaf-220	211	8	basati&jamshidinavid	basati&jamshidinavid	PROPN
gujaf-220	211	9	(	(	PUNCT
gujaf-220	211	10	2017	2017	NUM
gujaf-220	211	11	)	)	PUNCT
gujaf-220	211	12	investigated	investigate	VERB
gujaf-220	211	13	the	the	DET
gujaf-220	211	14	statistical	statistical	ADJ
gujaf-220	211	15	relationship	relationship	NOUN
gujaf-220	211	16	of	of	ADP
gujaf-220	211	17	risk	risk	NOUN
gujaf-220	211	18	appetite	appetite	NOUN
gujaf-220	211	19	on	on	ADP
gujaf-220	211	20	financial	financial	ADJ
gujaf-220	211	21	performance	performance	NOUN
gujaf-220	211	22	as	as	SCONJ
gujaf-220	211	23	influenced	influence	VERB
gujaf-220	211	24	by	by	ADP
gujaf-220	211	25	13	13	NUM
gujaf-220	211	26	institutional	institutional	ADJ
gujaf-220	211	27	ownership	ownership	NOUN
gujaf-220	211	28	structure	structure	NOUN
gujaf-220	211	29	from	from	ADP
gujaf-220	211	30	a	a	DET
gujaf-220	211	31	sample	sample	NOUN
gujaf-220	211	32	of	of	ADP
gujaf-220	211	33	165	165	NUM
gujaf-220	211	34	firms	firm	NOUN
gujaf-220	211	35	quoted	quote	VERB
gujaf-220	211	36	on	on	ADP
gujaf-220	211	37	the	the	DET
gujaf-220	211	38	tehran	tehran	PROPN
gujaf-220	211	39	stock	stock	PROPN
gujaf-220	211	40	exchange	exchange	PROPN
gujaf-220	211	41	for	for	ADP
gujaf-220	211	42	the	the	DET
gujaf-220	211	43	operating	operating	NOUN
gujaf-220	211	44	period	period	NOUN
gujaf-220	211	45	2012	2012	NUM
gujaf-220	211	46	-	-	SYM
gujaf-220	211	47	2016	2016	NUM
gujaf-220	211	48	.	.	PUNCT
gujaf-220	212	1	it	it	PRON
gujaf-220	212	2	was	be	AUX
gujaf-220	212	3	established	establish	VERB
gujaf-220	212	4	empirically	empirically	ADV
gujaf-220	212	5	that	that	SCONJ
gujaf-220	212	6	there	there	PRON
gujaf-220	212	7	was	be	VERB
gujaf-220	212	8	a	a	DET
gujaf-220	212	9	significant	significant	ADJ
gujaf-220	212	10	positive	positive	ADJ
gujaf-220	212	11	statistical	statistical	ADJ
gujaf-220	212	12	relationship	relationship	NOUN
gujaf-220	212	13	between	between	ADP
gujaf-220	212	14	organisational	organisational	ADJ
gujaf-220	212	15	risk	risk	NOUN
gujaf-220	212	16	appetite	appetite	NOUN
gujaf-220	212	17	and	and	CCONJ
gujaf-220	212	18	performance	performance	NOUN
gujaf-220	212	19	.	.	PUNCT
gujaf-220	213	1	rittenberg	rittenberg	PROPN
gujaf-220	213	2	and	and	CCONJ
gujaf-220	213	3	martens	martens	PROPN
gujaf-220	213	4	(	(	PUNCT
gujaf-220	213	5	2012	2012	NUM
gujaf-220	213	6	)	)	PUNCT
gujaf-220	213	7	posit	posit	VERB
gujaf-220	213	8	that	that	DET
gujaf-220	213	9	risk	risk	NOUN
gujaf-220	213	10	appetite	appetite	NOUN
gujaf-220	213	11	as	as	ADP
gujaf-220	213	12	a	a	DET
gujaf-220	213	13	dimension	dimension	NOUN
gujaf-220	213	14	of	of	ADP
gujaf-220	213	15	risk	risk	NOUN
gujaf-220	213	16	governance	governance	NOUN
gujaf-220	213	17	system	system	NOUN
gujaf-220	213	18	formed	form	VERB
gujaf-220	213	19	an	an	DET
gujaf-220	213	20	essential	essential	ADJ
gujaf-220	213	21	part	part	NOUN
gujaf-220	213	22	of	of	ADP
gujaf-220	213	23	an	an	DET
gujaf-220	213	24	entity	entity	NOUN
gujaf-220	213	25	’s	’s	PART
gujaf-220	213	26	strategies	strategy	NOUN
gujaf-220	213	27	for	for	ADP
gujaf-220	213	28	the	the	DET
gujaf-220	213	29	attainment	attainment	NOUN
gujaf-220	213	30	of	of	ADP
gujaf-220	213	31	objectives	objective	NOUN
gujaf-220	213	32	.	.	PUNCT
gujaf-220	214	1	the	the	DET
gujaf-220	214	2	board	board	NOUN
gujaf-220	214	3	of	of	ADP
gujaf-220	214	4	directors	director	NOUN
gujaf-220	214	5	must	must	AUX
gujaf-220	214	6	provide	provide	VERB
gujaf-220	214	7	active	active	ADJ
gujaf-220	214	8	and	and	CCONJ
gujaf-220	214	9	robust	robust	ADJ
gujaf-220	214	10	oversight	oversight	NOUN
gujaf-220	214	11	over	over	ADP
gujaf-220	214	12	the	the	DET
gujaf-220	214	13	risk	risk	NOUN
gujaf-220	214	14	-	-	PUNCT
gujaf-220	214	15	taking	take	VERB
gujaf-220	214	16	activities	activity	NOUN
gujaf-220	214	17	of	of	ADP
gujaf-220	214	18	the	the	DET
gujaf-220	214	19	organisation	organisation	NOUN
gujaf-220	214	20	and	and	CCONJ
gujaf-220	214	21	exact	exact	ADJ
gujaf-220	214	22	strict	strict	ADJ
gujaf-220	214	23	accountability	accountability	NOUN
gujaf-220	214	24	of	of	ADP
gujaf-220	214	25	the	the	DET
gujaf-220	214	26	executive	executive	ADJ
gujaf-220	214	27	management	management	NOUN
gujaf-220	214	28	for	for	ADP
gujaf-220	214	29	complying	comply	VERB
gujaf-220	214	30	with	with	ADP
gujaf-220	214	31	the	the	DET
gujaf-220	214	32	risk	risk	NOUN
gujaf-220	214	33	appetite	appetite	NOUN
gujaf-220	214	34	framework	framework	NOUN
gujaf-220	214	35	of	of	ADP
gujaf-220	214	36	the	the	DET
gujaf-220	214	37	entity	entity	NOUN
gujaf-220	214	38	(	(	PUNCT
gujaf-220	214	39	gontarek	gontarek	NOUN
gujaf-220	214	40	&	&	CCONJ
gujaf-220	214	41	belghitar	belghitar	NOUN
gujaf-220	214	42	,	,	PUNCT
gujaf-220	214	43	2018	2018	NUM
gujaf-220	214	44	)	)	PUNCT
gujaf-220	214	45	.	.	PUNCT
gujaf-220	215	1	the	the	DET
gujaf-220	215	2	mixed	mixed	ADJ
gujaf-220	215	3	results	result	NOUN
gujaf-220	215	4	on	on	ADP
gujaf-220	215	5	the	the	DET
gujaf-220	215	6	relationship	relationship	NOUN
gujaf-220	215	7	between	between	ADP
gujaf-220	215	8	risk	risk	NOUN
gujaf-220	215	9	governance	governance	NOUN
gujaf-220	215	10	mechanisms	mechanism	NOUN
gujaf-220	215	11	and	and	CCONJ
gujaf-220	215	12	organisational	organisational	ADJ
gujaf-220	215	13	outcomes	outcome	NOUN
gujaf-220	215	14	generally	generally	ADV
gujaf-220	215	15	and	and	CCONJ
gujaf-220	215	16	financial	financial	ADJ
gujaf-220	215	17	reporting	reporting	NOUN
gujaf-220	215	18	quality	quality	NOUN
gujaf-220	215	19	in	in	ADP
gujaf-220	215	20	particular	particular	ADJ
gujaf-220	215	21	may	may	AUX
gujaf-220	215	22	be	be	AUX
gujaf-220	215	23	due	due	ADJ
gujaf-220	215	24	to	to	ADP
gujaf-220	215	25	methodological	methodological	ADJ
gujaf-220	215	26	flaws	flaw	NOUN
gujaf-220	215	27	in	in	ADP
gujaf-220	215	28	the	the	DET
gujaf-220	215	29	literature	literature	NOUN
gujaf-220	215	30	.	.	PUNCT
gujaf-220	216	1	also	also	ADV
gujaf-220	216	2	,	,	PUNCT
gujaf-220	216	3	the	the	DET
gujaf-220	216	4	concept	concept	NOUN
gujaf-220	216	5	of	of	ADP
gujaf-220	216	6	risk	risk	NOUN
gujaf-220	216	7	governance	governance	NOUN
gujaf-220	216	8	(	(	PUNCT
gujaf-220	216	9	rg	rg	NOUN
gujaf-220	216	10	)	)	PUNCT
gujaf-220	216	11	and	and	CCONJ
gujaf-220	216	12	enterprise	enterprise	NOUN
gujaf-220	216	13	risk	risk	NOUN
gujaf-220	216	14	management	management	NOUN
gujaf-220	216	15	(	(	PUNCT
gujaf-220	216	16	erm	erm	PROPN
gujaf-220	216	17	)	)	PUNCT
gujaf-220	216	18	is	be	AUX
gujaf-220	216	19	multi	multi	ADJ
gujaf-220	216	20	-	-	ADJ
gujaf-220	216	21	dimensional	dimensional	ADJ
gujaf-220	216	22	and	and	CCONJ
gujaf-220	216	23	vague	vague	ADJ
gujaf-220	216	24	(	(	PUNCT
gujaf-220	216	25	bromiley	bromiley	PROPN
gujaf-220	216	26	et	et	PROPN
gujaf-220	216	27	.	.	PUNCT
gujaf-220	217	1	al	al	PROPN
gujaf-220	217	2	.	.	PROPN
gujaf-220	217	3	,	,	PUNCT
gujaf-220	217	4	2015	2015	NUM
gujaf-220	217	5	)	)	PUNCT
gujaf-220	217	6	and	and	CCONJ
gujaf-220	217	7	bedeviled	bedevil	VERB
gujaf-220	217	8	by	by	ADP
gujaf-220	217	9	measurement	measurement	NOUN
gujaf-220	217	10	challenges	challenge	NOUN
gujaf-220	217	11	,	,	PUNCT
gujaf-220	217	12	differences	difference	NOUN
gujaf-220	217	13	owing	owe	VERB
gujaf-220	217	14	to	to	ADP
gujaf-220	217	15	the	the	DET
gujaf-220	217	16	type	type	NOUN
gujaf-220	217	17	of	of	ADP
gujaf-220	217	18	industry	industry	NOUN
gujaf-220	217	19	and	and	CCONJ
gujaf-220	217	20	study	study	NOUN
gujaf-220	217	21	time	time	NOUN
gujaf-220	217	22	variations	variation	NOUN
gujaf-220	217	23	(	(	PUNCT
gujaf-220	217	24	anton	anton	NOUN
gujaf-220	217	25	,	,	PUNCT
gujaf-220	217	26	2018	2018	NUM
gujaf-220	217	27	)	)	PUNCT
gujaf-220	217	28	.	.	PUNCT
gujaf-220	218	1	deloitte	deloitte	PROPN
gujaf-220	218	2	(	(	PUNCT
gujaf-220	218	3	2014a	2014a	NUM
gujaf-220	218	4	)	)	PUNCT
gujaf-220	218	5	observed	observe	VERB
gujaf-220	218	6	that	that	SCONJ
gujaf-220	218	7	the	the	DET
gujaf-220	218	8	concept	concept	NOUN
gujaf-220	218	9	of	of	ADP
gujaf-220	218	10	financial	financial	ADJ
gujaf-220	218	11	reporting	reporting	NOUN
gujaf-220	218	12	quality	quality	NOUN
gujaf-220	218	13	is	be	AUX
gujaf-220	218	14	multifaceted	multifaceted	ADJ
gujaf-220	218	15	and	and	CCONJ
gujaf-220	218	16	subject	subject	ADJ
gujaf-220	218	17	to	to	ADP
gujaf-220	218	18	diverse	diverse	ADJ
gujaf-220	218	19	accounting	accounting	NOUN
gujaf-220	218	20	measures	measure	NOUN
gujaf-220	218	21	by	by	ADP
gujaf-220	218	22	the	the	DET
gujaf-220	218	23	various	various	ADJ
gujaf-220	218	24	stakeholders	stakeholder	NOUN
gujaf-220	218	25	(	(	PUNCT
gujaf-220	218	26	wardhani	wardhani	NOUN
gujaf-220	218	27	et	et	PROPN
gujaf-220	218	28	.	.	PUNCT
gujaf-220	219	1	al	al	PROPN
gujaf-220	219	2	,	,	PUNCT
gujaf-220	219	3	2015	2015	NUM
gujaf-220	219	4	)	)	PUNCT
gujaf-220	219	5	and	and	CCONJ
gujaf-220	219	6	with	with	ADP
gujaf-220	219	7	different	different	ADJ
gujaf-220	219	8	dimensions	dimension	NOUN
gujaf-220	219	9	and	and	CCONJ
gujaf-220	219	10	the	the	DET
gujaf-220	219	11	differences	difference	NOUN
gujaf-220	219	12	in	in	ADP
gujaf-220	219	13	cultural	cultural	ADJ
gujaf-220	219	14	orientations	orientation	NOUN
gujaf-220	219	15	in	in	ADP
gujaf-220	219	16	various	various	ADJ
gujaf-220	219	17	countries	country	NOUN
gujaf-220	219	18	has	have	AUX
gujaf-220	219	19	hampered	hamper	VERB
gujaf-220	219	20	efforts	effort	NOUN
gujaf-220	219	21	towards	towards	ADP
gujaf-220	219	22	the	the	DET
gujaf-220	219	23	harmonization	harmonization	NOUN
gujaf-220	219	24	and	and	CCONJ
gujaf-220	219	25	convergence	convergence	NOUN
gujaf-220	219	26	of	of	ADP
gujaf-220	219	27	accounting	accounting	NOUN
gujaf-220	219	28	and	and	CCONJ
gujaf-220	219	29	auditing	auditing	NOUN
gujaf-220	219	30	practices	practice	NOUN
gujaf-220	219	31	(	(	PUNCT
gujaf-220	219	32	hearth	hearth	NOUN
gujaf-220	219	33	&	&	CCONJ
gujaf-220	219	34	albarqi	albarqi	PROPN
gujaf-220	219	35	,	,	PUNCT
gujaf-220	219	36	2017	2017	NUM
gujaf-220	219	37	)	)	PUNCT
gujaf-220	219	38	.	.	PUNCT
gujaf-220	220	1	however	however	ADV
gujaf-220	220	2	,	,	PUNCT
gujaf-220	220	3	as	as	SCONJ
gujaf-220	220	4	posited	posit	VERB
gujaf-220	220	5	by	by	ADP
gujaf-220	220	6	ellul	ellul	NOUN
gujaf-220	220	7	(	(	PUNCT
gujaf-220	220	8	2015	2015	NUM
gujaf-220	220	9	)	)	PUNCT
gujaf-220	220	10	that	that	SCONJ
gujaf-220	220	11	the	the	DET
gujaf-220	220	12	use	use	NOUN
gujaf-220	220	13	of	of	ADP
gujaf-220	220	14	traditional	traditional	ADJ
gujaf-220	220	15	corporate	corporate	ADJ
gujaf-220	220	16	governance	governance	NOUN
gujaf-220	220	17	model	model	NOUN
gujaf-220	220	18	per	per	X
gujaf-220	220	19	se	se	X
gujaf-220	220	20	would	would	AUX
gujaf-220	220	21	not	not	PART
gujaf-220	220	22	be	be	AUX
gujaf-220	220	23	effective	effective	ADJ
gujaf-220	220	24	in	in	ADP
gujaf-220	220	25	curbing	curb	VERB
gujaf-220	220	26	excessive	excessive	ADJ
gujaf-220	220	27	risktaking	risktaking	NOUN
gujaf-220	220	28	but	but	CCONJ
gujaf-220	220	29	consideration	consideration	NOUN
gujaf-220	220	30	should	should	AUX
gujaf-220	220	31	be	be	AUX
gujaf-220	220	32	on	on	ADP
gujaf-220	220	33	enthroning	enthrone	VERB
gujaf-220	220	34	a	a	DET
gujaf-220	220	35	strong	strong	ADJ
gujaf-220	220	36	and	and	CCONJ
gujaf-220	220	37	reliable	reliable	ADJ
gujaf-220	220	38	risk	risk	NOUN
gujaf-220	220	39	management	management	NOUN
gujaf-220	220	40	initiative	initiative	NOUN
gujaf-220	220	41	to	to	PART
gujaf-220	220	42	mitigate	mitigate	VERB
gujaf-220	220	43	against	against	ADP
gujaf-220	220	44	adverse	adverse	ADJ
gujaf-220	220	45	risk	risk	NOUN
gujaf-220	220	46	exposures	exposure	NOUN
gujaf-220	220	47	.	.	PUNCT
gujaf-220	221	1	alix	alix	PROPN
gujaf-220	221	2	(	(	PUNCT
gujaf-220	221	3	2012	2012	NUM
gujaf-220	221	4	)	)	PUNCT
gujaf-220	221	5	posited	posit	VERB
gujaf-220	221	6	that	that	SCONJ
gujaf-220	221	7	effective	effective	ADJ
gujaf-220	221	8	combination	combination	NOUN
gujaf-220	221	9	of	of	ADP
gujaf-220	221	10	risk	risk	NOUN
gujaf-220	221	11	appetite	appetite	NOUN
gujaf-220	221	12	with	with	ADP
gujaf-220	221	13	a	a	DET
gujaf-220	221	14	robust	robust	ADJ
gujaf-220	221	15	risk	risk	NOUN
gujaf-220	221	16	culture	culture	NOUN
gujaf-220	221	17	,	,	PUNCT
gujaf-220	221	18	risk	risk	NOUN
gujaf-220	221	19	structures	structure	NOUN
gujaf-220	221	20	and	and	CCONJ
gujaf-220	221	21	incentives	incentive	NOUN
gujaf-220	221	22	can	can	AUX
gujaf-220	221	23	engender	engender	VERB
gujaf-220	221	24	enhanced	enhanced	ADJ
gujaf-220	221	25	organisational	organisational	ADJ
gujaf-220	221	26	performances	performance	NOUN
gujaf-220	221	27	.	.	PUNCT
gujaf-220	222	1	therefore	therefore	ADV
gujaf-220	222	2	,	,	PUNCT
gujaf-220	222	3	it	it	PRON
gujaf-220	222	4	hypothesized	hypothesize	VERB
gujaf-220	222	5	that	that	SCONJ
gujaf-220	222	6	:	:	PUNCT
gujaf-220	222	7	ho3	ho3	NOUN
gujaf-220	222	8	:	:	PUNCT
gujaf-220	222	9	risk	risk	NOUN
gujaf-220	222	10	appetite	appetite	NOUN
gujaf-220	222	11	has	have	VERB
gujaf-220	222	12	no	no	DET
gujaf-220	222	13	significant	significant	ADJ
gujaf-220	222	14	effect	effect	NOUN
gujaf-220	222	15	on	on	ADP
gujaf-220	222	16	the	the	DET
gujaf-220	222	17	quality	quality	NOUN
gujaf-220	222	18	of	of	ADP
gujaf-220	222	19	financial	financial	ADJ
gujaf-220	222	20	reporting	reporting	NOUN
gujaf-220	222	21	of	of	ADP
gujaf-220	222	22	nigerian	nigerian	ADJ
gujaf-220	222	23	nonfinancial	nonfinancial	ADJ
gujaf-220	222	24	firms	firm	NOUN
gujaf-220	222	25	3	3	NUM
gujaf-220	222	26	.	.	X
gujaf-220	222	27	methodology	methodology	NOUN
gujaf-220	222	28	,	,	PUNCT
gujaf-220	222	29	models	model	NOUN
gujaf-220	222	30	and	and	CCONJ
gujaf-220	222	31	variables	variable	NOUN
gujaf-220	222	32	measurement	measurement	NOUN
gujaf-220	223	1	ex	ex	NOUN
gujaf-220	223	2	-	-	ADJ
gujaf-220	223	3	post	post	ADJ
gujaf-220	223	4	facto	facto	X
gujaf-220	223	5	research	research	NOUN
gujaf-220	223	6	design	design	NOUN
gujaf-220	223	7	is	be	AUX
gujaf-220	223	8	adopted	adopt	VERB
gujaf-220	223	9	for	for	ADP
gujaf-220	223	10	the	the	DET
gujaf-220	223	11	purpose	purpose	NOUN
gujaf-220	223	12	of	of	ADP
gujaf-220	223	13	this	this	DET
gujaf-220	223	14	study	study	NOUN
gujaf-220	223	15	.	.	PUNCT
gujaf-220	224	1	this	this	DET
gujaf-220	224	2	design	design	NOUN
gujaf-220	224	3	is	be	AUX
gujaf-220	224	4	suitable	suitable	ADJ
gujaf-220	224	5	because	because	SCONJ
gujaf-220	224	6	the	the	DET
gujaf-220	224	7	data	datum	NOUN
gujaf-220	224	8	to	to	PART
gujaf-220	224	9	be	be	AUX
gujaf-220	224	10	extracted	extract	VERB
gujaf-220	224	11	were	be	AUX
gujaf-220	224	12	not	not	PART
gujaf-220	224	13	meant	mean	VERB
gujaf-220	224	14	for	for	ADP
gujaf-220	224	15	the	the	DET
gujaf-220	224	16	purpose	purpose	NOUN
gujaf-220	224	17	of	of	ADP
gujaf-220	224	18	this	this	DET
gujaf-220	224	19	research	research	NOUN
gujaf-220	224	20	but	but	CCONJ
gujaf-220	224	21	for	for	ADP
gujaf-220	224	22	other	other	ADJ
gujaf-220	224	23	purposes	purpose	NOUN
gujaf-220	224	24	.	.	PUNCT
gujaf-220	225	1	in	in	ADP
gujaf-220	225	2	addition	addition	NOUN
gujaf-220	225	3	,	,	PUNCT
gujaf-220	225	4	considering	consider	VERB
gujaf-220	225	5	the	the	DET
gujaf-220	225	6	approach	approach	NOUN
gujaf-220	225	7	of	of	ADP
gujaf-220	225	8	the	the	DET
gujaf-220	225	9	researchquantitative	researchquantitative	NOUN
gujaf-220	225	10	,	,	PUNCT
gujaf-220	225	11	any	any	DET
gujaf-220	225	12	element	element	NOUN
gujaf-220	225	13	of	of	ADP
gujaf-220	225	14	quasi	quasi	ADJ
gujaf-220	225	15	-	-	ADJ
gujaf-220	225	16	experimental	experimental	ADJ
gujaf-220	225	17	research	research	NOUN
gujaf-220	225	18	design	design	NOUN
gujaf-220	225	19	is	be	AUX
gujaf-220	225	20	suitable	suitable	ADJ
gujaf-220	225	21	of	of	ADP
gujaf-220	225	22	which	which	PRON
gujaf-220	225	23	expo	expo	NOUN
gujaf-220	225	24	-	-	PUNCT
gujaf-220	225	25	facto	facto	X
gujaf-220	225	26	is	be	AUX
gujaf-220	225	27	one	one	NUM
gujaf-220	225	28	of	of	ADP
gujaf-220	225	29	them	they	PRON
gujaf-220	225	30	.	.	PUNCT
gujaf-220	226	1	the	the	DET
gujaf-220	226	2	study	study	NOUN
gujaf-220	226	3	population	population	NOUN
gujaf-220	226	4	consists	consist	VERB
gujaf-220	226	5	of	of	ADP
gujaf-220	226	6	all	all	DET
gujaf-220	226	7	the	the	DET
gujaf-220	226	8	74	74	NUM
gujaf-220	226	9	listed	list	VERB
gujaf-220	226	10	non	non	ADJ
gujaf-220	226	11	-	-	ADJ
gujaf-220	226	12	financial	financial	ADJ
gujaf-220	226	13	firms	firm	NOUN
gujaf-220	226	14	that	that	PRON
gujaf-220	226	15	are	be	AUX
gujaf-220	226	16	active	active	ADJ
gujaf-220	226	17	on	on	ADP
gujaf-220	226	18	the	the	DET
gujaf-220	226	19	nigerian	nigerian	ADJ
gujaf-220	226	20	stock	stock	NOUN
gujaf-220	226	21	exchange	exchange	PROPN
gujaf-220	226	22	as	as	ADP
gujaf-220	226	23	at	at	ADP
gujaf-220	226	24	31st	31st	PROPN
gujaf-220	226	25	december	december	PROPN
gujaf-220	226	26	,	,	PUNCT
gujaf-220	226	27	2019	2019	NUM
gujaf-220	226	28	and	and	CCONJ
gujaf-220	226	29	whose	whose	DET
gujaf-220	226	30	data	datum	NOUN
gujaf-220	226	31	for	for	ADP
gujaf-220	226	32	the	the	DET
gujaf-220	226	33	period	period	NOUN
gujaf-220	226	34	of	of	ADP
gujaf-220	226	35	the	the	DET
gujaf-220	226	36	study	study	NOUN
gujaf-220	226	37	2010	2010	NUM
gujaf-220	226	38	-	-	SYM
gujaf-220	226	39	2019	2019	NUM
gujaf-220	226	40	.	.	PUNCT
gujaf-220	227	1	the	the	DET
gujaf-220	227	2	sample	sample	NOUN
gujaf-220	227	3	is	be	AUX
gujaf-220	227	4	the	the	DET
gujaf-220	227	5	total	total	ADJ
gujaf-220	227	6	population	population	NOUN
gujaf-220	227	7	for	for	ADP
gujaf-220	227	8	the	the	DET
gujaf-220	227	9	study	study	NOUN
gujaf-220	227	10	using	use	VERB
gujaf-220	227	11	census	census	NOUN
gujaf-220	227	12	sampling	sample	VERB
gujaf-220	227	13	technique	technique	NOUN
gujaf-220	227	14	.	.	PUNCT
gujaf-220	228	1	secondary	secondary	ADJ
gujaf-220	228	2	source	source	NOUN
gujaf-220	228	3	of	of	ADP
gujaf-220	228	4	data	datum	NOUN
gujaf-220	228	5	was	be	AUX
gujaf-220	228	6	used	use	VERB
gujaf-220	228	7	and	and	CCONJ
gujaf-220	228	8	data	datum	NOUN
gujaf-220	228	9	extracted	extract	VERB
gujaf-220	228	10	from	from	ADP
gujaf-220	228	11	the	the	DET
gujaf-220	228	12	annual	annual	ADJ
gujaf-220	228	13	report	report	NOUN
gujaf-220	228	14	and	and	CCONJ
gujaf-220	228	15	accounts	account	NOUN
gujaf-220	228	16	of	of	ADP
gujaf-220	228	17	selected	select	VERB
gujaf-220	228	18	firms	firm	NOUN
gujaf-220	228	19	of	of	ADP
gujaf-220	228	20	the	the	DET
gujaf-220	228	21	10	10	NUM
gujaf-220	228	22	years	year	NOUN
gujaf-220	228	23	period	period	NOUN
gujaf-220	228	24	.	.	PUNCT
gujaf-220	229	1	longitudinal	longitudinal	ADJ
gujaf-220	229	2	balanced	balanced	ADJ
gujaf-220	229	3	panel	panel	NOUN
gujaf-220	229	4	multiple	multiple	ADJ
gujaf-220	229	5	regression	regression	NOUN
gujaf-220	229	6	(	(	PUNCT
gujaf-220	229	7	two	two	NUM
gujaf-220	229	8	stage	stage	NOUN
gujaf-220	229	9	least	least	ADV
gujaf-220	229	10	square	square	ADJ
gujaf-220	229	11	)	)	PUNCT
gujaf-220	229	12	was	be	AUX
gujaf-220	229	13	used	use	VERB
gujaf-220	229	14	as	as	ADP
gujaf-220	229	15	a	a	DET
gujaf-220	229	16	technique	technique	NOUN
gujaf-220	229	17	of	of	ADP
gujaf-220	229	18	data	datum	NOUN
gujaf-220	229	19	analysis	analysis	NOUN
gujaf-220	229	20	for	for	ADP
gujaf-220	229	21	the	the	DET
gujaf-220	229	22	study	study	NOUN
gujaf-220	229	23	.	.	PUNCT
gujaf-220	230	1	the	the	DET
gujaf-220	230	2	justification	justification	NOUN
gujaf-220	230	3	for	for	ADP
gujaf-220	230	4	this	this	DET
gujaf-220	230	5	technique	technique	NOUN
gujaf-220	230	6	is	be	AUX
gujaf-220	230	7	that	that	SCONJ
gujaf-220	230	8	it	it	PRON
gujaf-220	230	9	has	have	VERB
gujaf-220	230	10	the	the	DET
gujaf-220	230	11	ability	ability	NOUN
gujaf-220	230	12	to	to	PART
gujaf-220	230	13	test	test	VERB
gujaf-220	230	14	the	the	DET
gujaf-220	230	15	statistical	statistical	ADJ
gujaf-220	230	16	association	association	NOUN
gujaf-220	230	17	between	between	ADP
gujaf-220	230	18	two	two	NUM
gujaf-220	230	19	or	or	CCONJ
gujaf-220	230	20	more	more	ADJ
gujaf-220	230	21	variables	variable	NOUN
gujaf-220	230	22	and	and	CCONJ
gujaf-220	230	23	allows	allow	VERB
gujaf-220	230	24	for	for	ADP
gujaf-220	230	25	the	the	DET
gujaf-220	230	26	prediction	prediction	NOUN
gujaf-220	230	27	of	of	ADP
gujaf-220	230	28	the	the	DET
gujaf-220	230	29	expected	expect	VERB
gujaf-220	230	30	outcome	outcome	NOUN
gujaf-220	230	31	.	.	PUNCT
gujaf-220	231	1	however	however	ADV
gujaf-220	231	2	,	,	PUNCT
gujaf-220	231	3	effort	effort	NOUN
gujaf-220	231	4	is	be	AUX
gujaf-220	231	5	being	be	AUX
gujaf-220	231	6	made	make	VERB
gujaf-220	231	7	to	to	PART
gujaf-220	231	8	ensure	ensure	VERB
gujaf-220	231	9	the	the	DET
gujaf-220	231	10	validity	validity	NOUN
gujaf-220	231	11	,	,	PUNCT
gujaf-220	231	12	reliability	reliability	NOUN
gujaf-220	231	13	and	and	CCONJ
gujaf-220	231	14	robustness	robustness	NOUN
gujaf-220	231	15	of	of	ADP
gujaf-220	231	16	the	the	DET
gujaf-220	231	17	statistical	statistical	ADJ
gujaf-220	231	18	results	result	NOUN
gujaf-220	231	19	.	.	PUNCT
gujaf-220	232	1	the	the	DET
gujaf-220	232	2	panel	panel	NOUN
gujaf-220	232	3	attributes	attribute	VERB
gujaf-220	232	4	of	of	ADP
gujaf-220	232	5	cross	cross	ADJ
gujaf-220	232	6	-	-	ADJ
gujaf-220	232	7	sectional	sectional	ADJ
gujaf-220	232	8	and	and	CCONJ
gujaf-220	232	9	time	time	NOUN
gujaf-220	232	10	series	series	PROPN
gujaf-220	232	11	pose	pose	VERB
gujaf-220	232	12	challenges	challenge	NOUN
gujaf-220	232	13	with	with	ADP
gujaf-220	232	14	regard	regard	NOUN
gujaf-220	232	15	regression	regression	NOUN
gujaf-220	232	16	;	;	PUNCT
gujaf-220	232	17	for	for	ADP
gujaf-220	232	18	instance	instance	NOUN
gujaf-220	232	19	,	,	PUNCT
gujaf-220	232	20	the	the	DET
gujaf-220	232	21	sample	sample	NOUN
gujaf-220	232	22	firms	firm	NOUN
gujaf-220	232	23	exhibit	exhibit	VERB
gujaf-220	232	24	many	many	ADJ
gujaf-220	232	25	similarities	similarity	NOUN
gujaf-220	232	26	and	and	CCONJ
gujaf-220	232	27	dissimilarities	dissimilarity	NOUN
gujaf-220	232	28	,	,	PUNCT
gujaf-220	232	29	which	which	PRON
gujaf-220	232	30	usually	usually	ADV
gujaf-220	232	31	cause	cause	VERB
gujaf-220	232	32	cross	cross	ADJ
gujaf-220	232	33	-	-	ADJ
gujaf-220	232	34	sectional	sectional	ADJ
gujaf-220	232	35	dependence	dependence	NOUN
gujaf-220	232	36	and	and	CCONJ
gujaf-220	232	37	heterogeneity	heterogeneity	NOUN
gujaf-220	232	38	,	,	PUNCT
gujaf-220	232	39	hence	hence	ADV
gujaf-220	232	40	distort	distort	VERB
gujaf-220	232	41	estimation	estimation	NOUN
gujaf-220	232	42	.	.	PUNCT
gujaf-220	233	1	in	in	ADP
gujaf-220	233	2	view	view	NOUN
gujaf-220	233	3	of	of	ADP
gujaf-220	233	4	this	this	PRON
gujaf-220	233	5	,	,	PUNCT
gujaf-220	233	6	the	the	DET
gujaf-220	233	7	study	study	NOUN
gujaf-220	233	8	checks	check	VERB
gujaf-220	233	9	for	for	ADP
gujaf-220	233	10	the	the	DET
gujaf-220	233	11	statistical	statistical	ADJ
gujaf-220	233	12	problems	problem	NOUN
gujaf-220	233	13	of	of	ADP
gujaf-220	233	14	normal	normal	ADJ
gujaf-220	233	15	distribution	distribution	NOUN
gujaf-220	233	16	of	of	ADP
gujaf-220	233	17	the	the	DET
gujaf-220	233	18	data	datum	NOUN
gujaf-220	233	19	,	,	PUNCT
gujaf-220	233	20	heteroscedasticity	heteroscedasticity	NOUN
gujaf-220	233	21	and	and	CCONJ
gujaf-220	233	22	collinearity	collinearity	NOUN
gujaf-220	233	23	.	.	PUNCT
gujaf-220	234	1	shapiro	shapiro	PROPN
gujaf-220	234	2	-	-	PUNCT
gujaf-220	234	3	wilk	wilk	PROPN
gujaf-220	234	4	14	14	NUM
gujaf-220	234	5	(	(	PUNCT
gujaf-220	234	6	w	w	NOUN
gujaf-220	234	7	)	)	PUNCT
gujaf-220	234	8	test	test	NOUN
gujaf-220	234	9	for	for	ADP
gujaf-220	234	10	normal	normal	ADJ
gujaf-220	234	11	data	datum	NOUN
gujaf-220	234	12	is	be	AUX
gujaf-220	234	13	being	be	AUX
gujaf-220	234	14	employed	employ	VERB
gujaf-220	234	15	to	to	PART
gujaf-220	234	16	check	check	VERB
gujaf-220	234	17	whether	whether	SCONJ
gujaf-220	234	18	the	the	DET
gujaf-220	234	19	variables	variable	NOUN
gujaf-220	234	20	of	of	ADP
gujaf-220	234	21	the	the	DET
gujaf-220	234	22	study	study	NOUN
gujaf-220	234	23	came	come	VERB
gujaf-220	234	24	from	from	ADP
gujaf-220	234	25	a	a	DET
gujaf-220	234	26	normally	normally	ADV
gujaf-220	234	27	distributed	distribute	VERB
gujaf-220	234	28	population	population	NOUN
gujaf-220	234	29	.	.	PUNCT
gujaf-220	235	1	3.1	3.1	NUM
gujaf-220	235	2	variables	variable	NOUN
gujaf-220	235	3	and	and	CCONJ
gujaf-220	235	4	measurements	measurement	VERB
gujaf-220	235	5	the	the	DET
gujaf-220	235	6	proxy	proxy	NOUN
gujaf-220	235	7	for	for	ADP
gujaf-220	235	8	financial	financial	ADJ
gujaf-220	235	9	reporting	reporting	NOUN
gujaf-220	235	10	quality	quality	NOUN
gujaf-220	235	11	in	in	ADP
gujaf-220	235	12	this	this	DET
gujaf-220	235	13	study	study	NOUN
gujaf-220	235	14	is	be	AUX
gujaf-220	235	15	real	real	ADJ
gujaf-220	235	16	activities	activity	NOUN
gujaf-220	235	17	manipulation	manipulation	NOUN
gujaf-220	235	18	(	(	PUNCT
gujaf-220	235	19	ram	ram	NOUN
gujaf-220	235	20	)	)	PUNCT
gujaf-220	235	21	measured	measure	VERB
gujaf-220	235	22	using	use	VERB
gujaf-220	235	23	the	the	DET
gujaf-220	235	24	improved	improved	ADJ
gujaf-220	235	25	roychowdhury	roychowdhury	NOUN
gujaf-220	235	26	(	(	PUNCT
gujaf-220	235	27	2006	2006	NUM
gujaf-220	235	28	)	)	PUNCT
gujaf-220	235	29	model	model	NOUN
gujaf-220	235	30	of	of	ADP
gujaf-220	235	31	abnormal	abnormal	ADJ
gujaf-220	235	32	cash	cash	NOUN
gujaf-220	235	33	flow	flow	NOUN
gujaf-220	235	34	by	by	ADP
gujaf-220	235	35	(	(	PUNCT
gujaf-220	235	36	srivastava	srivastava	PROPN
gujaf-220	235	37	,	,	PUNCT
gujaf-220	235	38	2019).measurement	2019).measurement	NUM
gujaf-220	235	39	errors	error	NOUN
gujaf-220	235	40	in	in	ADP
gujaf-220	235	41	empirical	empirical	ADJ
gujaf-220	235	42	proxies	proxy	NOUN
gujaf-220	235	43	,	,	PUNCT
gujaf-220	235	44	if	if	SCONJ
gujaf-220	235	45	randomly	randomly	ADV
gujaf-220	235	46	distributed	distribute	VERB
gujaf-220	235	47	,	,	PUNCT
gujaf-220	235	48	should	should	AUX
gujaf-220	235	49	merely	merely	ADV
gujaf-220	235	50	reduce	reduce	VERB
gujaf-220	235	51	the	the	DET
gujaf-220	235	52	power	power	NOUN
gujaf-220	235	53	but	but	CCONJ
gujaf-220	235	54	not	not	PART
gujaf-220	235	55	bias	bias	VERB
gujaf-220	235	56	the	the	DET
gujaf-220	235	57	results	result	NOUN
gujaf-220	235	58	of	of	ADP
gujaf-220	235	59	the	the	DET
gujaf-220	235	60	tests	test	NOUN
gujaf-220	235	61	of	of	ADP
gujaf-220	235	62	the	the	DET
gujaf-220	235	63	hypotheses	hypothesis	NOUN
gujaf-220	235	64	.	.	PUNCT
gujaf-220	236	1	however	however	ADV
gujaf-220	236	2	,	,	PUNCT
gujaf-220	236	3	measurement	measurement	NOUN
gujaf-220	236	4	errors	error	NOUN
gujaf-220	236	5	in	in	ADP
gujaf-220	236	6	three	three	NUM
gujaf-220	236	7	of	of	ADP
gujaf-220	236	8	the	the	DET
gujaf-220	236	9	four	four	NUM
gujaf-220	236	10	real	real	ADJ
gujaf-220	236	11	earnings	earning	NOUN
gujaf-220	236	12	management	management	NOUN
gujaf-220	236	13	proxies	proxy	NOUN
gujaf-220	236	14	are	be	AUX
gujaf-220	236	15	not	not	PART
gujaf-220	236	16	randomly	randomly	ADV
gujaf-220	236	17	distributed	distribute	VERB
gujaf-220	236	18	.	.	PUNCT
gujaf-220	237	1	they	they	PRON
gujaf-220	237	2	display	display	VERB
gujaf-220	237	3	cohort	cohort	NOUN
gujaf-220	237	4	patterns	pattern	NOUN
gujaf-220	237	5	and	and	CCONJ
gujaf-220	237	6	are	be	AUX
gujaf-220	237	7	manifestations	manifestation	NOUN
gujaf-220	237	8	of	of	ADP
gujaf-220	237	9	competitive	competitive	ADJ
gujaf-220	237	10	strategy	strategy	NOUN
gujaf-220	237	11	.	.	PUNCT
gujaf-220	238	1	this	this	DET
gujaf-220	238	2	systematic	systematic	ADJ
gujaf-220	238	3	measurement	measurement	NOUN
gujaf-220	238	4	error	error	NOUN
gujaf-220	238	5	could	could	AUX
gujaf-220	238	6	cause	cause	VERB
gujaf-220	238	7	spurious	spurious	ADJ
gujaf-220	238	8	correlations	correlation	NOUN
gujaf-220	238	9	in	in	ADP
gujaf-220	238	10	any	any	DET
gujaf-220	238	11	hypothesis	hypothesis	NOUN
gujaf-220	238	12	test	test	NOUN
gujaf-220	238	13	involving	involve	VERB
gujaf-220	238	14	a	a	DET
gujaf-220	238	15	firm	firm	ADJ
gujaf-220	238	16	characteristic	characteristic	NOUN
gujaf-220	238	17	that	that	PRON
gujaf-220	238	18	is	be	AUX
gujaf-220	238	19	driven	drive	VERB
gujaf-220	238	20	by	by	ADP
gujaf-220	238	21	firm	firm	NOUN
gujaf-220	238	22	’s	’s	PART
gujaf-220	238	23	competitive	competitive	ADJ
gujaf-220	238	24	strategy	strategy	NOUN
gujaf-220	238	25	.	.	PUNCT
gujaf-220	239	1	researchers	researcher	NOUN
gujaf-220	239	2	can	can	AUX
gujaf-220	239	3	therefore	therefore	ADV
gujaf-220	239	4	document	document	VERB
gujaf-220	239	5	spurious	spurious	ADJ
gujaf-220	239	6	correlations	correlation	NOUN
gujaf-220	239	7	between	between	ADP
gujaf-220	239	8	earnings	earning	NOUN
gujaf-220	239	9	management	management	NOUN
gujaf-220	239	10	and	and	CCONJ
gujaf-220	239	11	that	that	SCONJ
gujaf-220	239	12	strategy	strategy	NOUN
gujaf-220	239	13	-	-	PUNCT
gujaf-220	239	14	driven	drive	VERB
gujaf-220	239	15	characteristic	characteristic	NOUN
gujaf-220	239	16	and	and	CCONJ
gujaf-220	239	17	these	these	PRON
gujaf-220	239	18	are	be	AUX
gujaf-220	239	19	the	the	DET
gujaf-220	239	20	critics	critic	NOUN
gujaf-220	239	21	of	of	ADP
gujaf-220	239	22	the	the	DET
gujaf-220	239	23	original	original	ADJ
gujaf-220	239	24	measure	measure	NOUN
gujaf-220	239	25	obtained	obtain	VERB
gujaf-220	239	26	from	from	ADP
gujaf-220	239	27	roychowdhury	roychowdhury	NOUN
gujaf-220	239	28	(	(	PUNCT
gujaf-220	239	29	2006	2006	NUM
gujaf-220	239	30	)	)	PUNCT
gujaf-220	239	31	models	model	NOUN
gujaf-220	239	32	by	by	ADP
gujaf-220	239	33	(	(	PUNCT
gujaf-220	239	34	srivastava	srivastava	PROPN
gujaf-220	239	35	,	,	PUNCT
gujaf-220	239	36	2019	2019	NUM
gujaf-220	239	37	)	)	PUNCT
gujaf-220	239	38	.	.	PUNCT
gujaf-220	240	1	furthermore	furthermore	ADV
gujaf-220	240	2	,	,	PUNCT
gujaf-220	240	3	to	to	PART
gujaf-220	240	4	addressed	address	VERB
gujaf-220	240	5	the	the	DET
gujaf-220	240	6	critics	critic	NOUN
gujaf-220	240	7	and	and	CCONJ
gujaf-220	240	8	improve	improve	VERB
gujaf-220	240	9	the	the	DET
gujaf-220	240	10	measure	measure	NOUN
gujaf-220	240	11	of	of	ADP
gujaf-220	240	12	real	real	ADJ
gujaf-220	240	13	activities	activity	NOUN
gujaf-220	240	14	manipulation	manipulation	NOUN
gujaf-220	240	15	(	(	PUNCT
gujaf-220	240	16	ram	ram	NOUN
gujaf-220	240	17	)	)	PUNCT
gujaf-220	240	18	,	,	PUNCT
gujaf-220	240	19	(	(	PUNCT
gujaf-220	240	20	srivastava	srivastava	PROPN
gujaf-220	240	21	2019	2019	NUM
gujaf-220	240	22	)	)	PUNCT
gujaf-220	240	23	revised	revise	VERB
gujaf-220	240	24	the	the	DET
gujaf-220	240	25	original	original	ADJ
gujaf-220	240	26	measure	measure	NOUN
gujaf-220	240	27	of	of	ADP
gujaf-220	240	28	roychowdhury	roychowdhury	NOUN
gujaf-220	240	29	(	(	PUNCT
gujaf-220	240	30	2006	2006	NUM
gujaf-220	240	31	)	)	PUNCT
gujaf-220	240	32	model	model	NOUN
gujaf-220	240	33	into	into	ADP
gujaf-220	240	34	three	three	NUM
gujaf-220	240	35	levels	level	NOUN
gujaf-220	240	36	.	.	PUNCT
gujaf-220	241	1	revised	revise	VERB
gujaf-220	241	2	measure	measure	NOUN
gujaf-220	241	3	1	1	NUM
gujaf-220	241	4	is	be	AUX
gujaf-220	241	5	calculated	calculate	VERB
gujaf-220	241	6	from	from	ADP
gujaf-220	241	7	the	the	DET
gujaf-220	241	8	original	original	ADJ
gujaf-220	241	9	measure	measure	NOUN
gujaf-220	241	10	after	after	ADP
gujaf-220	241	11	controlling	control	VERB
gujaf-220	241	12	for	for	ADP
gujaf-220	241	13	size	size	NOUN
gujaf-220	241	14	,	,	PUNCT
gujaf-220	241	15	past	past	ADJ
gujaf-220	241	16	profitability	profitability	NOUN
gujaf-220	241	17	and	and	CCONJ
gujaf-220	241	18	growth	growth	NOUN
gujaf-220	241	19	(	(	PUNCT
gujaf-220	241	20	spg	spg	ADJ
gujaf-220	241	21	)	)	PUNCT
gujaf-220	241	22	and	and	CCONJ
gujaf-220	241	23	revised	revise	VERB
gujaf-220	241	24	measure	measure	NOUN
gujaf-220	241	25	2	2	NUM
gujaf-220	241	26	is	be	AUX
gujaf-220	241	27	calculated	calculate	VERB
gujaf-220	241	28	after	after	ADP
gujaf-220	241	29	controlling	control	VERB
gujaf-220	241	30	for	for	ADP
gujaf-220	241	31	forward	forward	ADJ
gujaf-220	241	32	revenues	revenue	NOUN
gujaf-220	241	33	,	,	PUNCT
gujaf-220	241	34	in	in	ADP
gujaf-220	241	35	addition	addition	NOUN
gujaf-220	241	36	to	to	ADP
gujaf-220	241	37	spg	spg	PROPN
gujaf-220	241	38	.	.	PROPN
gujaf-220	242	1	while	while	SCONJ
gujaf-220	242	2	revised	revise	VERB
gujaf-220	242	3	measure	measure	NOUN
gujaf-220	242	4	3	3	NUM
gujaf-220	242	5	is	be	AUX
gujaf-220	242	6	calculated	calculate	VERB
gujaf-220	242	7	after	after	ADP
gujaf-220	242	8	controlling	control	VERB
gujaf-220	242	9	for	for	ADP
gujaf-220	242	10	lagged	lag	VERB
gujaf-220	242	11	value	value	NOUN
gujaf-220	242	12	,	,	PUNCT
gujaf-220	242	13	in	in	ADP
gujaf-220	242	14	addition	addition	NOUN
gujaf-220	242	15	to	to	ADP
gujaf-220	242	16	spg	spg	ADJ
gujaf-220	242	17	and	and	CCONJ
gujaf-220	242	18	forward	forward	ADJ
gujaf-220	242	19	revenues	revenue	NOUN
gujaf-220	242	20	.	.	PUNCT
gujaf-220	243	1	this	this	PRON
gujaf-220	243	2	is	be	AUX
gujaf-220	243	3	the	the	DET
gujaf-220	243	4	improvement	improvement	NOUN
gujaf-220	243	5	of	of	ADP
gujaf-220	243	6	the	the	DET
gujaf-220	243	7	mostly	mostly	ADV
gujaf-220	243	8	used	use	VERB
gujaf-220	243	9	measure	measure	NOUN
gujaf-220	243	10	of	of	ADP
gujaf-220	243	11	ram	ram	NOUN
gujaf-220	243	12	by	by	ADP
gujaf-220	243	13	roychowdhury	roychowdhury	NOUN
gujaf-220	243	14	(	(	PUNCT
gujaf-220	243	15	2006	2006	NUM
gujaf-220	243	16	)	)	PUNCT
gujaf-220	243	17	model	model	NOUN
gujaf-220	243	18	of	of	ADP
gujaf-220	243	19	(	(	PUNCT
gujaf-220	243	20	srivastava	srivastava	PROPN
gujaf-220	243	21	,	,	PUNCT
gujaf-220	243	22	2019	2019	NUM
gujaf-220	243	23	)	)	PUNCT
gujaf-220	243	24	,	,	PUNCT
gujaf-220	243	25	which	which	PRON
gujaf-220	243	26	is	be	AUX
gujaf-220	243	27	adopted	adopt	VERB
gujaf-220	243	28	in	in	ADP
gujaf-220	243	29	this	this	DET
gujaf-220	243	30	study	study	NOUN
gujaf-220	243	31	.	.	PUNCT
gujaf-220	244	1	residuals	residual	NOUN
gujaf-220	244	2	of	of	ADP
gujaf-220	244	3	roychowdhury	roychowdhury	NOUN
gujaf-220	244	4	(	(	PUNCT
gujaf-220	244	5	2006	2006	NUM
gujaf-220	244	6	)	)	PUNCT
gujaf-220	244	7	model	model	NOUN
gujaf-220	244	8	of	of	ADP
gujaf-220	244	9	abnormal	abnormal	ADJ
gujaf-220	244	10	cash	cash	NOUN
gujaf-220	244	11	flow	flow	NOUN
gujaf-220	244	12	:	:	PUNCT
gujaf-220	244	13	cfot	cfot	NOUN
gujaf-220	244	14	/	/	SYM
gujaf-220	244	15	tat-1	tat-1	PUNCT
gujaf-220	244	16	=	=	PUNCT
gujaf-220	244	17	αo	αo	PROPN
gujaf-220	244	18	+	+	CCONJ
gujaf-220	244	19	α11	α11	NOUN
gujaf-220	244	20	/	/	SYM
gujaf-220	244	21	tat-1	tat-1	NUM
gujaf-220	244	22	+	+	ADJ
gujaf-220	244	23	α2slt	α2slt	NUM
gujaf-220	244	24	/	/	SYM
gujaf-220	244	25	tat-1	tat-1	NUM
gujaf-220	244	26	+	+	ADJ
gujaf-220	244	27	δslt	δslt	NOUN
gujaf-220	244	28	/	/	SYM
gujaf-220	244	29	tat-1	tat-1	NUM
gujaf-220	244	30	+	+	ADJ
gujaf-220	244	31	µt	µt	PROPN
gujaf-220	244	32	.	.	NOUN
gujaf-220	244	33	…	…	PUNCT
gujaf-220	244	34	…	…	PUNCT
gujaf-220	244	35	…	…	PUNCT
gujaf-220	244	36	…	…	PUNCT
gujaf-220	244	37	……	……	NOUN
gujaf-220	244	38	……	……	NOUN
gujaf-220	244	39	……	……	NOUN
gujaf-220	244	40	..	..	PUNCT
gujaf-220	244	41	i	i	PRON
gujaf-220	244	42	where	where	SCONJ
gujaf-220	244	43	:	:	PUNCT
gujaf-220	244	44	cfot	cfot	NOUN
gujaf-220	244	45	=	=	NOUN
gujaf-220	244	46	cash	cash	NOUN
gujaf-220	244	47	flow	flow	NOUN
gujaf-220	244	48	from	from	ADP
gujaf-220	244	49	operations	operation	NOUN
gujaf-220	244	50	of	of	ADP
gujaf-220	244	51	present	present	ADJ
gujaf-220	244	52	year	year	NOUN
gujaf-220	244	53	α*(1	α*(1	PROPN
gujaf-220	244	54	/	/	SYM
gujaf-220	244	55	tat-1	tat-1	NUM
gujaf-220	244	56	)	)	PUNCT
gujaf-220	244	57	=	=	SYM
gujaf-220	244	58	scaled	scale	VERB
gujaf-220	244	59	intercept	intercept	NOUN
gujaf-220	244	60	tat-1	tat-1	PUNCT
gujaf-220	244	61	=	=	PUNCT
gujaf-220	244	62	total	total	ADJ
gujaf-220	244	63	assets	asset	NOUN
gujaf-220	244	64	of	of	ADP
gujaf-220	244	65	previous	previous	ADJ
gujaf-220	244	66	year	year	NOUN
gujaf-220	244	67	αo	αo	PROPN
gujaf-220	244	68	=	=	PUNCT
gujaf-220	244	69	intercept	intercept	PROPN
gujaf-220	244	70	α1	α1	PROPN
gujaf-220	244	71	,	,	PUNCT
gujaf-220	244	72	α2,=	α2,=	NUM
gujaf-220	244	73	parameters	parameter	NOUN
gujaf-220	244	74	for	for	ADP
gujaf-220	244	75	estimating	estimate	VERB
gujaf-220	244	76	normal	normal	ADJ
gujaf-220	244	77	cash	cash	NOUN
gujaf-220	244	78	flow	flow	NOUN
gujaf-220	244	79	slt	slt	X
gujaf-220	244	80	=	=	NOUN
gujaf-220	244	81	sales	sale	NOUN
gujaf-220	244	82	at	at	ADP
gujaf-220	244	83	present	present	ADJ
gujaf-220	244	84	year	year	NOUN
gujaf-220	244	85	δslt	δslt	NOUN
gujaf-220	244	86	=	=	SYM
gujaf-220	244	87	change	change	NOUN
gujaf-220	244	88	in	in	ADP
gujaf-220	244	89	sales	sale	NOUN
gujaf-220	244	90	µt	µt	ADP
gujaf-220	244	91	=	=	NOUN
gujaf-220	244	92	residuals	residual	NOUN
gujaf-220	244	93	to	to	PART
gujaf-220	244	94	improve	improve	VERB
gujaf-220	244	95	the	the	DET
gujaf-220	244	96	roychowdhury	roychowdhury	NOUN
gujaf-220	244	97	(	(	PUNCT
gujaf-220	244	98	2006	2006	NUM
gujaf-220	244	99	)	)	PUNCT
gujaf-220	244	100	model	model	NOUN
gujaf-220	244	101	of	of	ADP
gujaf-220	244	102	abnormal	abnormal	ADJ
gujaf-220	244	103	cash	cash	NOUN
gujaf-220	244	104	flow	flow	NOUN
gujaf-220	244	105	,	,	PUNCT
gujaf-220	244	106	srivastava	srivastava	PROPN
gujaf-220	244	107	(	(	PUNCT
gujaf-220	244	108	2019	2019	NUM
gujaf-220	244	109	)	)	PUNCT
gujaf-220	244	110	proposed	propose	VERB
gujaf-220	244	111	a	a	DET
gujaf-220	244	112	sequence	sequence	NOUN
gujaf-220	244	113	of	of	ADP
gujaf-220	244	114	corrective	corrective	ADJ
gujaf-220	244	115	steps	step	NOUN
gujaf-220	244	116	to	to	PART
gujaf-220	244	117	mitigate	mitigate	VERB
gujaf-220	244	118	these	these	DET
gujaf-220	244	119	possible	possible	ADJ
gujaf-220	244	120	errors	error	NOUN
gujaf-220	244	121	by	by	ADP
gujaf-220	244	122	including	include	VERB
gujaf-220	244	123	the	the	DET
gujaf-220	244	124	widely	widely	ADV
gujaf-220	244	125	accepted	accept	VERB
gujaf-220	244	126	proxies	proxy	NOUN
gujaf-220	244	127	for	for	ADP
gujaf-220	244	128	a	a	DET
gujaf-220	244	129	firm	firm	NOUN
gujaf-220	244	130	’s	’s	PART
gujaf-220	244	131	opportunity	opportunity	NOUN
gujaf-220	244	132	set	set	NOUN
gujaf-220	244	133	of	of	ADP
gujaf-220	244	134	size	size	NOUN
gujaf-220	244	135	,	,	PUNCT
gujaf-220	244	136	past	past	ADJ
gujaf-220	244	137	profitability	profitability	NOUN
gujaf-220	244	138	,	,	PUNCT
gujaf-220	244	139	and	and	CCONJ
gujaf-220	244	140	growth	growth	NOUN
gujaf-220	244	141	in	in	ADP
gujaf-220	244	142	the	the	DET
gujaf-220	244	143	first	first	ADJ
gujaf-220	244	144	-	-	PUNCT
gujaf-220	244	145	stage	stage	NOUN
gujaf-220	244	146	model	model	NOUN
gujaf-220	244	147	.	.	PUNCT
gujaf-220	245	1	secondly	secondly	ADV
gujaf-220	245	2	,	,	PUNCT
gujaf-220	245	3	he	he	PRON
gujaf-220	245	4	includes	include	VERB
gujaf-220	245	5	future	future	ADJ
gujaf-220	245	6	revenues	revenue	NOUN
gujaf-220	245	7	in	in	ADP
gujaf-220	245	8	the	the	DET
gujaf-220	245	9	model	model	NOUN
gujaf-220	245	10	,	,	PUNCT
gujaf-220	245	11	because	because	SCONJ
gujaf-220	245	12	firms	firm	NOUN
gujaf-220	245	13	spend	spend	VERB
gujaf-220	245	14	on	on	ADP
gujaf-220	245	15	intangibles	intangible	NOUN
gujaf-220	245	16	not	not	PART
gujaf-220	245	17	only	only	ADV
gujaf-220	245	18	to	to	PART
gujaf-220	245	19	produce	produce	VERB
gujaf-220	245	20	current	current	ADJ
gujaf-220	245	21	revenues	revenue	NOUN
gujaf-220	245	22	but	but	CCONJ
gujaf-220	245	23	also	also	ADV
gujaf-220	245	24	to	to	PART
gujaf-220	245	25	secure	secure	VERB
gujaf-220	245	26	future	future	ADJ
gujaf-220	245	27	benefits	benefit	NOUN
gujaf-220	245	28	.	.	PUNCT
gujaf-220	246	1	third	third	ADV
gujaf-220	246	2	,	,	PUNCT
gujaf-220	246	3	he	he	PRON
gujaf-220	246	4	controls	control	VERB
gujaf-220	246	5	for	for	ADP
gujaf-220	246	6	the	the	DET
gujaf-220	246	7	firm	firm	NOUN
gujaf-220	246	8	’s	’s	PART
gujaf-220	246	9	own	own	ADJ
gujaf-220	246	10	past	past	ADJ
gujaf-220	246	11	expenses	expense	NOUN
gujaf-220	246	12	to	to	PART
gujaf-220	246	13	identify	identify	VERB
gujaf-220	246	14	deviations	deviation	NOUN
gujaf-220	246	15	from	from	ADP
gujaf-220	246	16	the	the	DET
gujaf-220	246	17	firm	firm	NOUN
gujaf-220	246	18	’s	’s	PART
gujaf-220	246	19	behavior	behavior	NOUN
gujaf-220	246	20	in	in	ADP
gujaf-220	246	21	prior	prior	ADJ
gujaf-220	246	22	years	year	NOUN
gujaf-220	246	23	.	.	PUNCT
gujaf-220	247	1	hence	hence	ADV
gujaf-220	247	2	,	,	PUNCT
gujaf-220	247	3	variables	variable	NOUN
gujaf-220	247	4	were	be	AUX
gujaf-220	247	5	added	add	VERB
gujaf-220	247	6	to	to	PART
gujaf-220	247	7	mitigate	mitigate	VERB
gujaf-220	247	8	possible	possible	ADJ
gujaf-220	247	9	errors	error	NOUN
gujaf-220	247	10	and	and	CCONJ
gujaf-220	247	11	avoid	avoid	VERB
gujaf-220	247	12	spurious	spurious	ADJ
gujaf-220	247	13	and	and	CCONJ
gujaf-220	247	14	misleading	misleading	ADJ
gujaf-220	247	15	results	result	NOUN
gujaf-220	247	16	.	.	PUNCT
gujaf-220	248	1	this	this	DET
gujaf-220	248	2	15	15	NUM
gujaf-220	248	3	therefore	therefore	ADV
gujaf-220	248	4	provided	provide	VERB
gujaf-220	248	5	justification	justification	NOUN
gujaf-220	248	6	of	of	ADP
gujaf-220	248	7	adopting	adopt	VERB
gujaf-220	248	8	the	the	DET
gujaf-220	248	9	new	new	ADJ
gujaf-220	248	10	model	model	NOUN
gujaf-220	248	11	by	by	ADP
gujaf-220	248	12	srivastava	srivastava	PROPN
gujaf-220	248	13	(	(	PUNCT
gujaf-220	248	14	2019	2019	NUM
gujaf-220	248	15	)	)	PUNCT
gujaf-220	248	16	of	of	ADP
gujaf-220	248	17	measuring	measure	VERB
gujaf-220	248	18	ram	ram	NOUN
gujaf-220	248	19	in	in	ADP
gujaf-220	248	20	this	this	DET
gujaf-220	248	21	study	study	NOUN
gujaf-220	248	22	.	.	PUNCT
gujaf-220	249	1	consequently	consequently	ADV
gujaf-220	249	2	,	,	PUNCT
gujaf-220	249	3	the	the	DET
gujaf-220	249	4	improved	improved	ADJ
gujaf-220	249	5	model	model	NOUN
gujaf-220	249	6	by	by	ADP
gujaf-220	249	7	srivastava	srivastava	PROPN
gujaf-220	249	8	(	(	PUNCT
gujaf-220	249	9	2019	2019	NUM
gujaf-220	249	10	)	)	PUNCT
gujaf-220	249	11	is	be	AUX
gujaf-220	249	12	presented	present	VERB
gujaf-220	249	13	and	and	CCONJ
gujaf-220	249	14	specified	specify	VERB
gujaf-220	249	15	as	as	SCONJ
gujaf-220	249	16	follows	follow	VERB
gujaf-220	249	17	;	;	PUNCT
gujaf-220	249	18	pcit	pcit	ADJ
gujaf-220	249	19	=	=	SYM
gujaf-220	249	20	α1	α1	PROPN
gujaf-220	249	21	+	+	CCONJ
gujaf-220	249	22	α2	α2	ADJ
gujaf-220	249	23	x	x	SYM
gujaf-220	249	24	1	1	NUM
gujaf-220	249	25	/	/	SYM
gujaf-220	249	26	tait-1	tait-1	NUM
gujaf-220	249	27	+	+	CCONJ
gujaf-220	249	28	α3	α3	ADJ
gujaf-220	249	29	xslit	xslit	NOUN
gujaf-220	249	30	/	/	SYM
gujaf-220	250	1	tait-1	tait-1	NUM
gujaf-220	250	2	+	+	CCONJ
gujaf-220	250	3	α4	α4	NOUN
gujaf-220	250	4	x	x	SYM
gujaf-220	250	5	δslit	δslit	ADJ
gujaf-220	250	6	/	/	SYM
gujaf-220	250	7	tait-1	tait-1	NUM
gujaf-220	250	8	+	+	CCONJ
gujaf-220	250	9	α5	α5	NOUN
gujaf-220	250	10	x	x	SYM
gujaf-220	250	11	δslit	δslit	ADJ
gujaf-220	250	12	/	/	SYM
gujaf-220	250	13	tait-1	tait-1	NUM
gujaf-220	250	14	+	+	NUM
gujaf-220	250	15	α6	α6	NOUN
gujaf-220	250	16	x	x	SYM
gujaf-220	250	17	logmvit+	logmvit+	X
gujaf-220	250	18	α7	α7	NOUN
gujaf-220	250	19	x	x	X
gujaf-220	250	20	logroait+	logroait+	X
gujaf-220	250	21	α8	α8	PROPN
gujaf-220	250	22	x	x	PUNCT
gujaf-220	250	23	m	m	VERB
gujaf-220	250	24	/	/	SYM
gujaf-220	250	25	bit	bit	NOUN
gujaf-220	251	1	+	+	CCONJ
gujaf-220	251	2	α9xslit+1	α9xslit+1	X
gujaf-220	251	3	/	/	SYM
gujaf-220	251	4	tait-1	tait-1	NUM
gujaf-220	251	5	+	+	CCONJ
gujaf-220	251	6	α10	α10	NOUN
gujaf-220	251	7	x	x	PART
gujaf-220	251	8	productioncostit-1	productioncostit-1	PROPN
gujaf-220	251	9	+	+	NOUN
gujaf-220	251	10	µt	µt	PROPN
gujaf-220	251	11	.	.	PUNCT
gujaf-220	251	12	--------------ii	--------------ii	PROPN
gujaf-220	251	13	where	where	SCONJ
gujaf-220	251	14	:	:	PUNCT
gujaf-220	251	15	pcit=	pcit=	NUM
gujaf-220	251	16	production	production	NOUN
gujaf-220	251	17	cost	cost	NOUN
gujaf-220	251	18	of	of	ADP
gujaf-220	251	19	present	present	ADJ
gujaf-220	251	20	year	year	NOUN
gujaf-220	251	21	α*(1	α*(1	PROPN
gujaf-220	251	22	/	/	SYM
gujaf-220	251	23	tait-1	tait-1	NUM
gujaf-220	251	24	)	)	PUNCT
gujaf-220	251	25	=	=	NOUN
gujaf-220	251	26	scaled	scale	VERB
gujaf-220	251	27	intercept	intercept	NOUN
gujaf-220	251	28	of	of	ADP
gujaf-220	251	29	previous	previous	ADJ
gujaf-220	251	30	year	year	NOUN
gujaf-220	251	31	tait-1	tait-1	NUM
gujaf-220	251	32	=	=	PUNCT
gujaf-220	251	33	total	total	ADJ
gujaf-220	251	34	assets	asset	NOUN
gujaf-220	251	35	of	of	ADP
gujaf-220	251	36	previous	previous	ADJ
gujaf-220	251	37	year	year	NOUN
gujaf-220	251	38	α1	α1	PROPN
gujaf-220	251	39	α10=	α10=	CCONJ
gujaf-220	251	40	parameters	parameter	NOUN
gujaf-220	251	41	for	for	ADP
gujaf-220	251	42	estimating	estimate	VERB
gujaf-220	251	43	coefficient	coefficient	NOUN
gujaf-220	251	44	sl	sl	NOUN
gujaf-220	251	45	=	=	NOUN
gujaf-220	251	46	sales	sale	NOUN
gujaf-220	251	47	at	at	ADP
gujaf-220	251	48	present	present	ADJ
gujaf-220	251	49	year	year	NOUN
gujaf-220	251	50	δsl	δsl	NOUN
gujaf-220	251	51	=	=	SYM
gujaf-220	251	52	hange	hange	PROPN
gujaf-220	251	53	in	in	ADP
gujaf-220	251	54	sales	sale	NOUN
gujaf-220	251	55	mv	mv	PROPN
gujaf-220	251	56	=	=	NOUN
gujaf-220	251	57	market	market	NOUN
gujaf-220	251	58	value	value	NOUN
gujaf-220	251	59	roa	roa	NOUN
gujaf-220	251	60	=	=	PUNCT
gujaf-220	251	61	return	return	NOUN
gujaf-220	251	62	on	on	ADP
gujaf-220	251	63	assets	asset	NOUN
gujaf-220	251	64	µt	µt	PRON
gujaf-220	251	65	=	=	PUNCT
gujaf-220	251	66	residuals	residual	VERB
gujaf-220	251	67	the	the	DET
gujaf-220	251	68	independent	independent	ADJ
gujaf-220	251	69	variable	variable	NOUN
gujaf-220	251	70	is	be	AUX
gujaf-220	251	71	risk	risk	NOUN
gujaf-220	251	72	governance	governance	NOUN
gujaf-220	251	73	which	which	PRON
gujaf-220	251	74	is	be	AUX
gujaf-220	251	75	triggered	trigger	VERB
gujaf-220	251	76	by	by	ADP
gujaf-220	251	77	the	the	DET
gujaf-220	251	78	exploratory	exploratory	ADJ
gujaf-220	251	79	study	study	NOUN
gujaf-220	251	80	by	by	ADP
gujaf-220	251	81	gontarek	gontarek	NOUN
gujaf-220	251	82	(	(	PUNCT
gujaf-220	251	83	2016	2016	NUM
gujaf-220	251	84	)	)	PUNCT
gujaf-220	251	85	which	which	PRON
gujaf-220	251	86	suggests	suggest	VERB
gujaf-220	251	87	the	the	DET
gujaf-220	251	88	integration	integration	NOUN
gujaf-220	251	89	of	of	ADP
gujaf-220	251	90	risk	risk	NOUN
gujaf-220	251	91	structures	structure	NOUN
gujaf-220	251	92	,	,	PUNCT
gujaf-220	251	93	culture	culture	NOUN
gujaf-220	251	94	and	and	CCONJ
gujaf-220	251	95	appetite	appetite	NOUN
gujaf-220	251	96	as	as	ADP
gujaf-220	251	97	important	important	ADJ
gujaf-220	251	98	dimensions	dimension	NOUN
gujaf-220	251	99	of	of	ADP
gujaf-220	251	100	risk	risk	NOUN
gujaf-220	251	101	governance	governance	NOUN
gujaf-220	251	102	but	but	CCONJ
gujaf-220	251	103	the	the	DET
gujaf-220	251	104	measurements	measurement	NOUN
gujaf-220	251	105	of	of	ADP
gujaf-220	251	106	the	the	DET
gujaf-220	251	107	variables	variable	NOUN
gujaf-220	251	108	of	of	ADP
gujaf-220	251	109	the	the	DET
gujaf-220	251	110	study	study	NOUN
gujaf-220	251	111	are	be	AUX
gujaf-220	251	112	motivated	motivate	VERB
gujaf-220	251	113	by	by	ADP
gujaf-220	251	114	relevant	relevant	ADJ
gujaf-220	251	115	empirical	empirical	ADJ
gujaf-220	251	116	studies	study	NOUN
gujaf-220	251	117	in	in	ADP
gujaf-220	251	118	the	the	DET
gujaf-220	251	119	risk	risk	NOUN
gujaf-220	251	120	management	management	NOUN
gujaf-220	251	121	literature	literature	NOUN
gujaf-220	251	122	.	.	PUNCT
gujaf-220	252	1	gontarek	gontarek	PROPN
gujaf-220	252	2	&	&	CCONJ
gujaf-220	252	3	belghitar	belghitar	NOUN
gujaf-220	252	4	(	(	PUNCT
gujaf-220	252	5	2018	2018	NUM
gujaf-220	252	6	)	)	PUNCT
gujaf-220	252	7	stressed	stress	VERB
gujaf-220	252	8	that	that	PRON
gujaf-220	252	9	risk	risk	NOUN
gujaf-220	252	10	governance	governance	NOUN
gujaf-220	252	11	variables	variable	NOUN
gujaf-220	252	12	relate	relate	VERB
gujaf-220	252	13	to	to	ADP
gujaf-220	252	14	the	the	DET
gujaf-220	252	15	effectiveness	effectiveness	NOUN
gujaf-220	252	16	and	and	CCONJ
gujaf-220	252	17	vigour	vigour	NOUN
gujaf-220	252	18	of	of	ADP
gujaf-220	252	19	the	the	DET
gujaf-220	252	20	internal	internal	ADJ
gujaf-220	252	21	monitoring	monitoring	NOUN
gujaf-220	252	22	mechanism	mechanism	NOUN
gujaf-220	252	23	.	.	PUNCT
gujaf-220	253	1	therefore	therefore	ADV
gujaf-220	253	2	,	,	PUNCT
gujaf-220	253	3	the	the	DET
gujaf-220	253	4	risk	risk	NOUN
gujaf-220	253	5	governance	governance	NOUN
gujaf-220	253	6	variables	variable	NOUN
gujaf-220	253	7	used	use	VERB
gujaf-220	253	8	in	in	ADP
gujaf-220	253	9	this	this	DET
gujaf-220	253	10	study	study	NOUN
gujaf-220	253	11	are	be	AUX
gujaf-220	253	12	risk	risk	NOUN
gujaf-220	253	13	governance	governance	NOUN
gujaf-220	253	14	structure	structure	NOUN
gujaf-220	253	15	(	(	PUNCT
gujaf-220	253	16	rgs	rgs	PROPN
gujaf-220	253	17	)	)	PUNCT
gujaf-220	253	18	comprising	comprising	NOUN
gujaf-220	253	19	of	of	ADP
gujaf-220	253	20	(	(	PUNCT
gujaf-220	253	21	board	board	NOUN
gujaf-220	253	22	risk	risk	NOUN
gujaf-220	253	23	management	management	NOUN
gujaf-220	253	24	committee	committee	NOUN
gujaf-220	253	25	,	,	PUNCT
gujaf-220	253	26	audit	audit	NOUN
gujaf-220	253	27	committee	committee	NOUN
gujaf-220	253	28	and	and	CCONJ
gujaf-220	253	29	internal	internal	ADJ
gujaf-220	253	30	audit	audit	NOUN
gujaf-220	253	31	function	function	NOUN
gujaf-220	253	32	)	)	PUNCT
gujaf-220	253	33	,	,	PUNCT
gujaf-220	253	34	the	the	DET
gujaf-220	253	35	risk	risk	NOUN
gujaf-220	253	36	culture	culture	NOUN
gujaf-220	253	37	(	(	PUNCT
gujaf-220	253	38	rc	rc	PROPN
gujaf-220	253	39	)	)	PUNCT
gujaf-220	253	40	and	and	CCONJ
gujaf-220	253	41	the	the	DET
gujaf-220	253	42	risk	risk	NOUN
gujaf-220	253	43	appetite	appetite	NOUN
gujaf-220	253	44	(	(	PUNCT
gujaf-220	253	45	ra	ra	NOUN
gujaf-220	253	46	)	)	PUNCT
gujaf-220	253	47	.	.	PUNCT
gujaf-220	254	1	some	some	DET
gujaf-220	254	2	empirical	empirical	ADJ
gujaf-220	254	3	studies	study	NOUN
gujaf-220	254	4	have	have	AUX
gujaf-220	254	5	employed	employ	VERB
gujaf-220	254	6	the	the	DET
gujaf-220	254	7	announcement	announcement	NOUN
gujaf-220	254	8	for	for	ADP
gujaf-220	254	9	appointment	appointment	NOUN
gujaf-220	254	10	of	of	ADP
gujaf-220	254	11	cros	cro	NOUN
gujaf-220	254	12	,	,	PUNCT
gujaf-220	254	13	or	or	CCONJ
gujaf-220	254	14	the	the	DET
gujaf-220	254	15	disclosures	disclosure	NOUN
gujaf-220	254	16	of	of	ADP
gujaf-220	254	17	erm	erm	PROPN
gujaf-220	254	18	activities	activity	NOUN
gujaf-220	254	19	as	as	ADP
gujaf-220	254	20	surrogates	surrogate	NOUN
gujaf-220	254	21	for	for	ADP
gujaf-220	254	22	the	the	DET
gujaf-220	254	23	adoption	adoption	NOUN
gujaf-220	254	24	of	of	ADP
gujaf-220	254	25	erm	erm	PROPN
gujaf-220	254	26	and	and	CCONJ
gujaf-220	254	27	others	other	NOUN
gujaf-220	254	28	used	use	VERB
gujaf-220	254	29	surveys	survey	NOUN
gujaf-220	254	30	approach	approach	NOUN
gujaf-220	254	31	to	to	PART
gujaf-220	254	32	understand	understand	VERB
gujaf-220	254	33	the	the	DET
gujaf-220	254	34	stage	stage	NOUN
gujaf-220	254	35	for	for	ADP
gujaf-220	254	36	the	the	DET
gujaf-220	254	37	adoption	adoption	NOUN
gujaf-220	254	38	of	of	ADP
gujaf-220	254	39	integrated	integrate	VERB
gujaf-220	254	40	risk	risk	NOUN
gujaf-220	254	41	management	management	NOUN
gujaf-220	254	42	practices	practice	NOUN
gujaf-220	254	43	(	(	PUNCT
gujaf-220	254	44	viscelli	viscelli	NOUN
gujaf-220	254	45	et	et	NOUN
gujaf-220	254	46	.	.	PUNCT
gujaf-220	255	1	al	al	PROPN
gujaf-220	255	2	.	.	PROPN
gujaf-220	255	3	2016	2016	NUM
gujaf-220	255	4	)	)	PUNCT
gujaf-220	255	5	.	.	PUNCT
gujaf-220	256	1	disclosures	disclosure	NOUN
gujaf-220	256	2	in	in	ADP
gujaf-220	256	3	the	the	DET
gujaf-220	256	4	firm	firm	NOUN
gujaf-220	256	5	’s	’s	PART
gujaf-220	256	6	audit	audit	NOUN
gujaf-220	256	7	reports	report	NOUN
gujaf-220	256	8	serve	serve	VERB
gujaf-220	256	9	as	as	ADP
gujaf-220	256	10	evidence	evidence	NOUN
gujaf-220	256	11	for	for	ADP
gujaf-220	256	12	the	the	DET
gujaf-220	256	13	presence	presence	NOUN
gujaf-220	256	14	of	of	ADP
gujaf-220	256	15	rmc	rmc	PROPN
gujaf-220	256	16	(	(	PUNCT
gujaf-220	256	17	subramaniam	subramaniam	PROPN
gujaf-220	256	18	,	,	PUNCT
gujaf-220	256	19	mcmanus	mcmanus	PROPN
gujaf-220	256	20	&	&	CCONJ
gujaf-220	256	21	zhang,2009	zhang,2009	PROPN
gujaf-220	256	22	)	)	PUNCT
gujaf-220	256	23	.	.	PUNCT
gujaf-220	257	1	following	follow	VERB
gujaf-220	257	2	the	the	DET
gujaf-220	257	3	used	use	VERB
gujaf-220	257	4	by	by	ADP
gujaf-220	257	5	iselin	iselin	PROPN
gujaf-220	257	6	(	(	PUNCT
gujaf-220	257	7	2019	2019	NUM
gujaf-220	257	8	)	)	PUNCT
gujaf-220	257	9	,	,	PUNCT
gujaf-220	257	10	we	we	PRON
gujaf-220	257	11	identify	identify	VERB
gujaf-220	257	12	the	the	DET
gujaf-220	257	13	formation	formation	NOUN
gujaf-220	257	14	and	and	CCONJ
gujaf-220	257	15	existence	existence	NOUN
gujaf-220	257	16	of	of	ADP
gujaf-220	257	17	brmc	brmc	NOUN
gujaf-220	257	18	by	by	ADP
gujaf-220	257	19	inspecting	inspect	VERB
gujaf-220	257	20	through	through	ADP
gujaf-220	257	21	proxy	proxy	ADJ
gujaf-220	257	22	statements	statement	NOUN
gujaf-220	257	23	to	to	PART
gujaf-220	257	24	establish	establish	VERB
gujaf-220	257	25	whether	whether	SCONJ
gujaf-220	257	26	there	there	PRON
gujaf-220	257	27	is	be	VERB
gujaf-220	257	28	a	a	DET
gujaf-220	257	29	member	member	NOUN
gujaf-220	257	30	of	of	ADP
gujaf-220	257	31	a	a	DET
gujaf-220	257	32	risk	risk	NOUN
gujaf-220	257	33	committee	committee	NOUN
gujaf-220	257	34	of	of	ADP
gujaf-220	257	35	the	the	DET
gujaf-220	257	36	board	board	NOUN
gujaf-220	257	37	as	as	ADP
gujaf-220	257	38	a	a	DET
gujaf-220	257	39	stand	stand	VERB
gujaf-220	257	40	-	-	PUNCT
gujaf-220	257	41	alone	alone	ADJ
gujaf-220	257	42	risk	risk	NOUN
gujaf-220	257	43	committee	committee	NOUN
gujaf-220	257	44	as	as	SCONJ
gujaf-220	257	45	opposed	oppose	VERB
gujaf-220	257	46	to	to	ADP
gujaf-220	257	47	an	an	DET
gujaf-220	257	48	audit	audit	NOUN
gujaf-220	257	49	and	and	CCONJ
gujaf-220	257	50	risk	risk	NOUN
gujaf-220	257	51	committee	committee	NOUN
gujaf-220	257	52	of	of	ADP
gujaf-220	257	53	the	the	DET
gujaf-220	257	54	board	board	NOUN
gujaf-220	257	55	.	.	PUNCT
gujaf-220	258	1	board	board	NOUN
gujaf-220	258	2	risk	risk	PROPN
gujaf-220	258	3	management	management	NOUN
gujaf-220	258	4	committee	committee	NOUN
gujaf-220	258	5	(	(	PUNCT
gujaf-220	258	6	brmc	brmc	PROPN
gujaf-220	258	7	)	)	PUNCT
gujaf-220	258	8	is	be	AUX
gujaf-220	258	9	measured	measure	VERB
gujaf-220	258	10	by	by	ADP
gujaf-220	258	11	the	the	DET
gujaf-220	258	12	proportion	proportion	NOUN
gujaf-220	258	13	of	of	ADP
gujaf-220	258	14	board	board	NOUN
gujaf-220	258	15	risk	risk	NOUN
gujaf-220	258	16	management	management	NOUN
gujaf-220	258	17	committee	committee	NOUN
gujaf-220	258	18	members	member	NOUN
gujaf-220	258	19	on	on	ADP
gujaf-220	258	20	the	the	DET
gujaf-220	258	21	board	board	NOUN
gujaf-220	258	22	.	.	PUNCT
gujaf-220	259	1	the	the	DET
gujaf-220	259	2	existence	existence	NOUN
gujaf-220	259	3	of	of	ADP
gujaf-220	259	4	audit	audit	NOUN
gujaf-220	259	5	committee	committee	PROPN
gujaf-220	259	6	(	(	PUNCT
gujaf-220	259	7	ac	ac	PROPN
gujaf-220	259	8	)	)	PUNCT
gujaf-220	259	9	is	be	AUX
gujaf-220	259	10	a	a	DET
gujaf-220	259	11	statutory	statutory	ADJ
gujaf-220	259	12	requirement	requirement	NOUN
gujaf-220	259	13	under	under	ADP
gujaf-220	259	14	the	the	DET
gujaf-220	259	15	nigerian	nigerian	ADJ
gujaf-220	259	16	laws	law	NOUN
gujaf-220	259	17	and	and	CCONJ
gujaf-220	259	18	also	also	ADV
gujaf-220	259	19	a	a	DET
gujaf-220	259	20	compliance	compliance	NOUN
gujaf-220	259	21	governance	governance	NOUN
gujaf-220	259	22	requirement	requirement	NOUN
gujaf-220	259	23	under	under	ADP
gujaf-220	259	24	the	the	DET
gujaf-220	259	25	nigerian	nigerian	ADJ
gujaf-220	259	26	codes	code	NOUN
gujaf-220	259	27	of	of	ADP
gujaf-220	259	28	corporate	corporate	ADJ
gujaf-220	259	29	governance	governance	NOUN
gujaf-220	259	30	regulations	regulation	NOUN
gujaf-220	259	31	.	.	PUNCT
gujaf-220	260	1	for	for	ADP
gujaf-220	260	2	instance	instance	NOUN
gujaf-220	260	3	,	,	PUNCT
gujaf-220	260	4	section	section	NOUN
gujaf-220	260	5	359	359	NUM
gujaf-220	260	6	(	(	PUNCT
gujaf-220	260	7	3	3	NUM
gujaf-220	260	8	)	)	PUNCT
gujaf-220	260	9	and	and	CCONJ
gujaf-220	260	10	(	(	PUNCT
gujaf-220	260	11	4	4	NUM
gujaf-220	260	12	)	)	PUNCT
gujaf-220	260	13	of	of	ADP
gujaf-220	260	14	the	the	DET
gujaf-220	260	15	companies	company	NOUN
gujaf-220	260	16	and	and	CCONJ
gujaf-220	260	17	allied	ally	VERB
gujaf-220	260	18	matters	matter	NOUN
gujaf-220	260	19	act	act	VERB
gujaf-220	260	20	2004	2004	NUM
gujaf-220	260	21	laws	law	NOUN
gujaf-220	260	22	of	of	ADP
gujaf-220	260	23	the	the	DET
gujaf-220	260	24	federation	federation	PROPN
gujaf-220	260	25	of	of	ADP
gujaf-220	260	26	nigeria	nigeria	PROPN
gujaf-220	260	27	made	make	VERB
gujaf-220	260	28	it	it	PRON
gujaf-220	260	29	mandatory	mandatory	ADJ
gujaf-220	260	30	for	for	ADP
gujaf-220	260	31	the	the	DET
gujaf-220	260	32	establishment	establishment	NOUN
gujaf-220	260	33	of	of	ADP
gujaf-220	260	34	the	the	DET
gujaf-220	260	35	audit	audit	NOUN
gujaf-220	260	36	committee	committee	NOUN
gujaf-220	260	37	.	.	PUNCT
gujaf-220	261	1	while	while	SCONJ
gujaf-220	261	2	both	both	CCONJ
gujaf-220	261	3	the	the	DET
gujaf-220	261	4	sec	sec	PROPN
gujaf-220	261	5	’s	’s	PART
gujaf-220	261	6	cgc	cgc	PROPN
gujaf-220	261	7	2003	2003	NUM
gujaf-220	261	8	frcn	frcn	PROPN
gujaf-220	261	9	2018	2018	NUM
gujaf-220	261	10	nccg	nccg	PROPN
gujaf-220	261	11	stipulates	stipulate	VERB
gujaf-220	261	12	that	that	SCONJ
gujaf-220	261	13	in	in	ADP
gujaf-220	261	14	addition	addition	NOUN
gujaf-220	261	15	to	to	ADP
gujaf-220	261	16	its	its	PRON
gujaf-220	261	17	assigned	assign	VERB
gujaf-220	261	18	statutory	statutory	ADJ
gujaf-220	261	19	duties	duty	NOUN
gujaf-220	261	20	,	,	PUNCT
gujaf-220	261	21	the	the	DET
gujaf-220	261	22	ac	ac	PROPN
gujaf-220	261	23	should	should	AUX
gujaf-220	261	24	help	help	VERB
gujaf-220	261	25	in	in	ADP
gujaf-220	261	26	the	the	DET
gujaf-220	261	27	oversight	oversight	NOUN
gujaf-220	261	28	to	to	PART
gujaf-220	261	29	ensure	ensure	VERB
gujaf-220	261	30	the	the	DET
gujaf-220	261	31	integrity	integrity	NOUN
gujaf-220	261	32	of	of	ADP
gujaf-220	261	33	the	the	DET
gujaf-220	261	34	firm	firm	NOUN
gujaf-220	261	35	’s	’s	PART
gujaf-220	261	36	financial	financial	ADJ
gujaf-220	261	37	statements	statement	NOUN
gujaf-220	261	38	.	.	PUNCT
gujaf-220	262	1	audit	audit	NOUN
gujaf-220	262	2	committee	committee	NOUN
gujaf-220	262	3	is	be	AUX
gujaf-220	262	4	measured	measure	VERB
gujaf-220	262	5	using	use	VERB
gujaf-220	262	6	audit	audit	NOUN
gujaf-220	262	7	committee	committee	NOUN
gujaf-220	262	8	governance	governance	NOUN
gujaf-220	262	9	score	score	NOUN
gujaf-220	262	10	(	(	PUNCT
gujaf-220	262	11	acgs	acgs	PROPN
gujaf-220	262	12	)	)	PUNCT
gujaf-220	262	13	derived	derive	VERB
gujaf-220	262	14	from	from	ADP
gujaf-220	262	15	six	six	NUM
gujaf-220	262	16	audit	audit	NOUN
gujaf-220	262	17	committee	committee	NOUN
gujaf-220	262	18	characteristics	characteristic	NOUN
gujaf-220	262	19	:	:	PUNCT
gujaf-220	262	20	audit	audit	PROPN
gujaf-220	262	21	committee	committee	NOUN
gujaf-220	262	22	size	size	NOUN
gujaf-220	262	23	,	,	PUNCT
gujaf-220	262	24	audit	audit	NOUN
gujaf-220	262	25	committee	committee	NOUN
gujaf-220	262	26	independence	independence	NOUN
gujaf-220	262	27	,	,	PUNCT
gujaf-220	262	28	audit	audit	NOUN
gujaf-220	262	29	committee	committee	NOUN
gujaf-220	262	30	meetings	meeting	NOUN
gujaf-220	262	31	,	,	PUNCT
gujaf-220	262	32	audit	audit	NOUN
gujaf-220	262	33	committee	committee	NOUN
gujaf-220	262	34	financial	financial	ADJ
gujaf-220	262	35	expertise	expertise	NOUN
gujaf-220	262	36	,	,	PUNCT
gujaf-220	262	37	audit	audit	NOUN
gujaf-220	262	38	committee	committee	NOUN
gujaf-220	262	39	diversity	diversity	NOUN
gujaf-220	262	40	and	and	CCONJ
gujaf-220	262	41	audit	audit	NOUN
gujaf-220	262	42	committee	committee	NOUN
gujaf-220	262	43	meeting	meeting	NOUN
gujaf-220	262	44	attendance	attendance	NOUN
gujaf-220	262	45	.	.	PUNCT
gujaf-220	263	1	to	to	PART
gujaf-220	263	2	develop	develop	VERB
gujaf-220	263	3	the	the	DET
gujaf-220	263	4	summary	summary	NOUN
gujaf-220	263	5	measure	measure	NOUN
gujaf-220	263	6	,	,	PUNCT
gujaf-220	263	7	16	16	NUM
gujaf-220	263	8	dichotomous	dichotomous	ADJ
gujaf-220	263	9	measures	measure	NOUN
gujaf-220	263	10	of	of	ADP
gujaf-220	263	11	the	the	DET
gujaf-220	263	12	six	six	NUM
gujaf-220	263	13	audit	audit	NOUN
gujaf-220	263	14	committee	committee	NOUN
gujaf-220	263	15	governance	governance	NOUN
gujaf-220	263	16	characteristics	characteristic	NOUN
gujaf-220	263	17	for	for	ADP
gujaf-220	263	18	each	each	DET
gujaf-220	263	19	sample	sample	NOUN
gujaf-220	263	20	firm	firm	NOUN
gujaf-220	263	21	,	,	PUNCT
gujaf-220	263	22	with	with	ADP
gujaf-220	263	23	a	a	DET
gujaf-220	263	24	value	value	NOUN
gujaf-220	263	25	of	of	ADP
gujaf-220	263	26	1	1	NUM
gujaf-220	263	27	representing	represent	VERB
gujaf-220	263	28	compliance	compliance	NOUN
gujaf-220	263	29	with	with	ADP
gujaf-220	263	30	code	code	NOUN
gujaf-220	263	31	of	of	ADP
gujaf-220	263	32	corporate	corporate	ADJ
gujaf-220	263	33	governance	governance	NOUN
gujaf-220	263	34	and	and	CCONJ
gujaf-220	263	35	0	0	NUM
gujaf-220	263	36	otherwise	otherwise	ADV
gujaf-220	263	37	is	be	AUX
gujaf-220	263	38	used	use	VERB
gujaf-220	263	39	modifying	modify	VERB
gujaf-220	263	40	(	(	PUNCT
gujaf-220	263	41	hassan	hassan	PROPN
gujaf-220	263	42	,	,	PUNCT
gujaf-220	263	43	2012	2012	NUM
gujaf-220	263	44	&	&	CCONJ
gujaf-220	263	45	hassan	hassan	PROPN
gujaf-220	263	46	and	and	CCONJ
gujaf-220	263	47	bello	bello	PROPN
gujaf-220	263	48	,	,	PUNCT
gujaf-220	263	49	2013	2013	NUM
gujaf-220	263	50	)	)	PUNCT
gujaf-220	263	51	.	.	PUNCT
gujaf-220	264	1	therefore	therefore	ADV
gujaf-220	264	2	,	,	PUNCT
gujaf-220	264	3	this	this	PRON
gujaf-220	264	4	can	can	AUX
gujaf-220	264	5	be	be	AUX
gujaf-220	264	6	econometrically	econometrically	ADV
gujaf-220	264	7	presented	present	VERB
gujaf-220	264	8	as	as	SCONJ
gujaf-220	264	9	follows	follow	VERB
gujaf-220	264	10	:	:	PUNCT
gujaf-220	264	11	rgsit=+β1brmcit+β2acit+β3iafit	rgsit=+β1brmcit+β2acit+β3iafit	NOUN
gujaf-220	264	12	…	…	PUNCT
gujaf-220	264	13	…	…	PUNCT
gujaf-220	264	14	…	…	PUNCT
gujaf-220	264	15	…	…	PUNCT
gujaf-220	264	16	…	…	PUNCT
gujaf-220	264	17	…	…	PUNCT
gujaf-220	264	18	…	…	PUNCT
gujaf-220	264	19	…	…	PUNCT
gujaf-220	264	20	……	……	NOUN
gujaf-220	264	21	……	……	NOUN
gujaf-220	264	22	……	……	NOUN
gujaf-220	264	23	……	……	NOUN
gujaf-220	264	24	……	……	NOUN
gujaf-220	264	25	.	.	PUNCT
gujaf-220	265	1	iii	iii	X
gujaf-220	265	2	for	for	ADP
gujaf-220	265	3	the	the	DET
gujaf-220	265	4	risk	risk	NOUN
gujaf-220	265	5	culture	culture	NOUN
gujaf-220	265	6	aspect	aspect	NOUN
gujaf-220	265	7	of	of	ADP
gujaf-220	265	8	risk	risk	NOUN
gujaf-220	265	9	governance	governance	NOUN
gujaf-220	265	10	,	,	PUNCT
gujaf-220	265	11	following	follow	VERB
gujaf-220	265	12	the	the	DET
gujaf-220	265	13	work	work	NOUN
gujaf-220	265	14	of	of	ADP
gujaf-220	265	15	fritz	fritz	NOUN
gujaf-220	265	16	-	-	PUNCT
gujaf-220	265	17	morgenthal	morgenthal	NOUN
gujaf-220	265	18	et	et	NOUN
gujaf-220	265	19	.	.	PUNCT
gujaf-220	266	1	al	al	PROPN
gujaf-220	266	2	.	.	PROPN
gujaf-220	267	1	(	(	PUNCT
gujaf-220	267	2	2015	2015	NUM
gujaf-220	267	3	)	)	PUNCT
gujaf-220	267	4	who	who	PRON
gujaf-220	267	5	developed	develop	VERB
gujaf-220	267	6	risk	risk	NOUN
gujaf-220	267	7	culture	culture	NOUN
gujaf-220	267	8	assessment	assessment	NOUN
gujaf-220	267	9	model	model	NOUN
gujaf-220	267	10	consisting	consist	VERB
gujaf-220	267	11	mutually	mutually	ADV
gujaf-220	267	12	subsisting	subsist	VERB
gujaf-220	267	13	risk	risk	NOUN
gujaf-220	267	14	culture	culture	NOUN
gujaf-220	267	15	indicators	indicator	NOUN
gujaf-220	267	16	(	(	PUNCT
gujaf-220	267	17	rcis	rcis	PROPN
gujaf-220	267	18	)	)	PUNCT
gujaf-220	267	19	.	.	PUNCT
gujaf-220	268	1	the	the	DET
gujaf-220	268	2	rcis	rcis	PROPN
gujaf-220	268	3	are	be	AUX
gujaf-220	268	4	manually	manually	ADV
gujaf-220	268	5	obtained	obtain	VERB
gujaf-220	268	6	and	and	CCONJ
gujaf-220	268	7	evaluated	evaluate	VERB
gujaf-220	268	8	from	from	ADP
gujaf-220	268	9	the	the	DET
gujaf-220	268	10	publicly	publicly	ADV
gujaf-220	268	11	available	available	ADJ
gujaf-220	268	12	annual	annual	ADJ
gujaf-220	268	13	reports	report	NOUN
gujaf-220	268	14	and	and	CCONJ
gujaf-220	268	15	other	other	ADJ
gujaf-220	268	16	relevant	relevant	ADJ
gujaf-220	268	17	corporate	corporate	ADJ
gujaf-220	268	18	disclosures	disclosure	NOUN
gujaf-220	268	19	duly	duly	ADV
gujaf-220	268	20	published	publish	VERB
gujaf-220	268	21	by	by	ADP
gujaf-220	268	22	the	the	DET
gujaf-220	268	23	non	non	ADJ
gujaf-220	268	24	-	-	ADJ
gujaf-220	268	25	financial	financial	ADJ
gujaf-220	268	26	institutions	institution	NOUN
gujaf-220	268	27	under	under	ADP
gujaf-220	268	28	investigation	investigation	NOUN
gujaf-220	268	29	.	.	PUNCT
gujaf-220	269	1	the	the	DET
gujaf-220	269	2	risk	risk	NOUN
gujaf-220	269	3	culture	culture	NOUN
gujaf-220	269	4	assessment	assessment	NOUN
gujaf-220	269	5	model	model	NOUN
gujaf-220	269	6	developed	develop	VERB
gujaf-220	269	7	by	by	ADP
gujaf-220	269	8	fritzmorgenthal	fritzmorgenthal	ADJ
gujaf-220	269	9	et	et	PROPN
gujaf-220	269	10	.	.	PUNCT
gujaf-220	270	1	al	al	PROPN
gujaf-220	270	2	.	.	PROPN
gujaf-220	271	1	(	(	PUNCT
gujaf-220	271	2	2015	2015	NUM
gujaf-220	271	3	)	)	PUNCT
gujaf-220	271	4	for	for	ADP
gujaf-220	271	5	the	the	DET
gujaf-220	271	6	measurement	measurement	NOUN
gujaf-220	271	7	of	of	ADP
gujaf-220	271	8	the	the	DET
gujaf-220	271	9	risk	risk	NOUN
gujaf-220	271	10	culture	culture	NOUN
gujaf-220	271	11	dimension	dimension	NOUN
gujaf-220	271	12	of	of	ADP
gujaf-220	271	13	risk	risk	NOUN
gujaf-220	271	14	governance	governance	NOUN
gujaf-220	271	15	is	be	AUX
gujaf-220	271	16	adopted	adopt	VERB
gujaf-220	271	17	in	in	ADP
gujaf-220	271	18	this	this	DET
gujaf-220	271	19	study	study	NOUN
gujaf-220	271	20	.	.	PUNCT
gujaf-220	272	1	the	the	DET
gujaf-220	272	2	assessment	assessment	NOUN
gujaf-220	272	3	of	of	ADP
gujaf-220	272	4	the	the	DET
gujaf-220	272	5	risk	risk	NOUN
gujaf-220	272	6	culture	culture	NOUN
gujaf-220	272	7	indicators	indicator	NOUN
gujaf-220	272	8	(	(	PUNCT
gujaf-220	272	9	rcis	rcis	PROPN
gujaf-220	272	10	)	)	PUNCT
gujaf-220	272	11	presents	present	VERB
gujaf-220	272	12	the	the	DET
gujaf-220	272	13	extent	extent	NOUN
gujaf-220	272	14	of	of	ADP
gujaf-220	272	15	risk	risk	NOUN
gujaf-220	272	16	culture	culture	NOUN
gujaf-220	272	17	incidence	incidence	NOUN
gujaf-220	272	18	in	in	ADP
gujaf-220	272	19	the	the	DET
gujaf-220	272	20	sampled	sample	VERB
gujaf-220	272	21	firms	firm	NOUN
gujaf-220	272	22	comprising	comprise	VERB
gujaf-220	272	23	nine	nine	NUM
gujaf-220	272	24	subcategories	subcategorie	NOUN
gujaf-220	272	25	namely	namely	ADV
gujaf-220	272	26	regulatory	regulatory	ADJ
gujaf-220	272	27	requirements	requirement	NOUN
gujaf-220	272	28	,	,	PUNCT
gujaf-220	272	29	business	business	NOUN
gujaf-220	272	30	strategy	strategy	NOUN
gujaf-220	272	31	,	,	PUNCT
gujaf-220	272	32	governance	governance	NOUN
gujaf-220	272	33	,	,	PUNCT
gujaf-220	272	34	portfolio	portfolio	NOUN
gujaf-220	272	35	,	,	PUNCT
gujaf-220	272	36	employees	employee	NOUN
gujaf-220	272	37	,	,	PUNCT
gujaf-220	272	38	risk	risk	NOUN
gujaf-220	272	39	strategy	strategy	NOUN
gujaf-220	272	40	,	,	PUNCT
gujaf-220	272	41	reputation	reputation	NOUN
gujaf-220	272	42	,	,	PUNCT
gujaf-220	272	43	other	other	ADJ
gujaf-220	272	44	effects	effect	NOUN
gujaf-220	272	45	and	and	CCONJ
gujaf-220	272	46	cultural	cultural	ADJ
gujaf-220	272	47	indicators	indicator	NOUN
gujaf-220	272	48	.	.	PUNCT
gujaf-220	273	1	the	the	DET
gujaf-220	273	2	indicators	indicator	NOUN
gujaf-220	273	3	is	be	AUX
gujaf-220	273	4	assessed	assess	VERB
gujaf-220	273	5	and	and	CCONJ
gujaf-220	273	6	evaluated	evaluate	VERB
gujaf-220	273	7	using	use	VERB
gujaf-220	273	8	;	;	PUNCT
gujaf-220	273	9	rcs	rcs	PROPN
gujaf-220	273	10	=	=	PUNCT
gujaf-220	273	11	α	α	PROPN
gujaf-220	274	1	+	+	NOUN
gujaf-220	274	2	∑	∑	PROPN
gujaf-220	274	3	i	i	NOUN
gujaf-220	274	4	=	=	NOUN
gujaf-220	274	5	1	1	NUM
gujaf-220	274	6	n	n	NUM
gujaf-220	274	7	βi	βi	X
gujaf-220	274	8	xist	xist	NOUN
gujaf-220	274	9	+	+	CCONJ
gujaf-220	274	10	εrcs	εrc	NOUN
gujaf-220	274	11	…	…	PUNCT
gujaf-220	274	12	…	…	PUNCT
gujaf-220	274	13	…	…	PUNCT
gujaf-220	274	14	…	…	PUNCT
gujaf-220	274	15	…	…	PUNCT
gujaf-220	274	16	…	…	PUNCT
gujaf-220	274	17	…	…	PUNCT
gujaf-220	274	18	…	…	PUNCT
gujaf-220	274	19	…	…	PUNCT
gujaf-220	274	20	…	…	PUNCT
gujaf-220	274	21	…	…	PUNCT
gujaf-220	274	22	…	…	PUNCT
gujaf-220	274	23	…	…	PUNCT
gujaf-220	274	24	…	…	PUNCT
gujaf-220	274	25	…	…	PUNCT
gujaf-220	274	26	…	…	PUNCT
gujaf-220	274	27	…	…	PUNCT
gujaf-220	274	28	…	…	PUNCT
gujaf-220	274	29	…	…	PUNCT
gujaf-220	274	30	…	…	PUNCT
gujaf-220	274	31	iv	iv	NUM
gujaf-220	274	32	where	where	SCONJ
gujaf-220	274	33	:	:	PUNCT
gujaf-220	274	34	rcs	rcs	PROPN
gujaf-220	274	35	denotes	denote	VERB
gujaf-220	274	36	the	the	DET
gujaf-220	274	37	risk	risk	NOUN
gujaf-220	274	38	culture	culture	NOUN
gujaf-220	274	39	score	score	NOUN
gujaf-220	274	40	,	,	PUNCT
gujaf-220	274	41	x1st	x1st	PRON
gujaf-220	274	42	,	,	PUNCT
gujaf-220	274	43	are	be	AUX
gujaf-220	274	44	the	the	DET
gujaf-220	274	45	stress	stress	ADJ
gujaf-220	274	46	test	test	NOUN
gujaf-220	274	47	indicators	indicator	NOUN
gujaf-220	274	48	,	,	PUNCT
gujaf-220	274	49	α	α	NOUN
gujaf-220	274	50	,	,	PUNCT
gujaf-220	274	51	β1	β1	PROPN
gujaf-220	274	52	,	,	PUNCT
gujaf-220	274	53	...	...	PUNCT
gujaf-220	274	54	,	,	PUNCT
gujaf-220	274	55	βn	βn	PROPN
gujaf-220	274	56	are	be	AUX
gujaf-220	274	57	the	the	DET
gujaf-220	274	58	coefficients	coefficient	NOUN
gujaf-220	274	59	and	and	CCONJ
gujaf-220	274	60	εrcs	εrc	NOUN
gujaf-220	274	61	is	be	AUX
gujaf-220	274	62	a	a	DET
gujaf-220	274	63	random	random	ADJ
gujaf-220	274	64	variable	variable	NOUN
gujaf-220	274	65	describing	describe	VERB
gujaf-220	274	66	those	those	DET
gujaf-220	274	67	contributions	contribution	NOUN
gujaf-220	274	68	to	to	ADP
gujaf-220	274	69	the	the	DET
gujaf-220	274	70	risk	risk	NOUN
gujaf-220	274	71	culture	culture	NOUN
gujaf-220	274	72	score	score	NOUN
gujaf-220	274	73	that	that	PRON
gujaf-220	274	74	are	be	AUX
gujaf-220	274	75	not	not	PART
gujaf-220	274	76	determined	determine	VERB
gujaf-220	274	77	by	by	ADP
gujaf-220	274	78	the	the	DET
gujaf-220	274	79	stress	stress	NOUN
gujaf-220	274	80	test	test	NOUN
gujaf-220	274	81	indicators	indicator	NOUN
gujaf-220	274	82	.	.	PUNCT
gujaf-220	275	1	furthermore	furthermore	ADV
gujaf-220	275	2	,	,	PUNCT
gujaf-220	275	3	the	the	DET
gujaf-220	275	4	risk	risk	NOUN
gujaf-220	275	5	appetite	appetite	NOUN
gujaf-220	275	6	statement	statement	NOUN
gujaf-220	275	7	measurement	measurement	NOUN
gujaf-220	275	8	approached	approach	VERB
gujaf-220	275	9	by	by	ADP
gujaf-220	275	10	gontarek	gontarek	NOUN
gujaf-220	275	11	&	&	CCONJ
gujaf-220	275	12	belghitar	belghitar	NOUN
gujaf-220	275	13	(	(	PUNCT
gujaf-220	275	14	2018	2018	NUM
gujaf-220	275	15	)	)	PUNCT
gujaf-220	275	16	and	and	CCONJ
gujaf-220	275	17	gontarek	gontarek	NOUN
gujaf-220	275	18	(	(	PUNCT
gujaf-220	275	19	2017	2017	NUM
gujaf-220	275	20	)	)	PUNCT
gujaf-220	275	21	for	for	ADP
gujaf-220	275	22	the	the	DET
gujaf-220	275	23	measurement	measurement	NOUN
gujaf-220	275	24	of	of	ADP
gujaf-220	275	25	risk	risk	NOUN
gujaf-220	275	26	appetite	appetite	NOUN
gujaf-220	275	27	statements	statement	NOUN
gujaf-220	275	28	(	(	PUNCT
gujaf-220	275	29	rass	rass	PROPN
gujaf-220	275	30	)	)	PUNCT
gujaf-220	275	31	as	as	ADP
gujaf-220	275	32	an	an	DET
gujaf-220	275	33	important	important	ADJ
gujaf-220	275	34	dimension	dimension	NOUN
gujaf-220	275	35	of	of	ADP
gujaf-220	275	36	risk	risk	NOUN
gujaf-220	275	37	governance	governance	NOUN
gujaf-220	275	38	is	be	AUX
gujaf-220	275	39	also	also	ADV
gujaf-220	275	40	adopted	adopt	VERB
gujaf-220	275	41	.	.	PUNCT
gujaf-220	276	1	the	the	DET
gujaf-220	276	2	articulation	articulation	NOUN
gujaf-220	276	3	of	of	ADP
gujaf-220	276	4	risk	risk	NOUN
gujaf-220	276	5	appetite	appetite	NOUN
gujaf-220	276	6	arrangements	arrangement	NOUN
gujaf-220	276	7	has	have	AUX
gujaf-220	276	8	been	be	AUX
gujaf-220	276	9	considered	consider	VERB
gujaf-220	276	10	as	as	ADP
gujaf-220	276	11	headline	headline	NOUN
gujaf-220	276	12	factor	factor	NOUN
gujaf-220	276	13	assuming	assume	VERB
gujaf-220	276	14	significant	significant	ADJ
gujaf-220	276	15	importance	importance	NOUN
gujaf-220	276	16	in	in	ADP
gujaf-220	276	17	emerging	emerge	VERB
gujaf-220	276	18	board	board	NOUN
gujaf-220	276	19	-	-	PUNCT
gujaf-220	276	20	level	level	NOUN
gujaf-220	276	21	risk	risk	NOUN
gujaf-220	276	22	oversight	oversight	NOUN
gujaf-220	276	23	responsibility	responsibility	NOUN
gujaf-220	276	24	(	(	PUNCT
gujaf-220	276	25	gontarek	gontarek	NOUN
gujaf-220	276	26	,	,	PUNCT
gujaf-220	276	27	2017	2017	NUM
gujaf-220	276	28	)	)	PUNCT
gujaf-220	276	29	.	.	PUNCT
gujaf-220	277	1	the	the	DET
gujaf-220	277	2	existence	existence	NOUN
gujaf-220	277	3	of	of	ADP
gujaf-220	277	4	an	an	DET
gujaf-220	277	5	articulated	articulated	ADJ
gujaf-220	277	6	risk	risk	NOUN
gujaf-220	277	7	appetite	appetite	NOUN
gujaf-220	277	8	statements	statement	NOUN
gujaf-220	277	9	disclosed	disclose	VERB
gujaf-220	277	10	in	in	ADP
gujaf-220	277	11	the	the	DET
gujaf-220	277	12	financial	financial	ADJ
gujaf-220	277	13	statements	statement	NOUN
gujaf-220	277	14	of	of	ADP
gujaf-220	277	15	the	the	DET
gujaf-220	277	16	sampled	sample	VERB
gujaf-220	277	17	firms	firm	NOUN
gujaf-220	277	18	is	be	AUX
gujaf-220	277	19	dichotomized	dichotomize	VERB
gujaf-220	277	20	as	as	ADP
gujaf-220	277	21	1	1	NUM
gujaf-220	277	22	if	if	SCONJ
gujaf-220	277	23	board	board	NOUN
gujaf-220	277	24	-	-	PUNCT
gujaf-220	277	25	approved	approve	VERB
gujaf-220	277	26	risk	risk	NOUN
gujaf-220	277	27	appetite	appetite	NOUN
gujaf-220	277	28	arrangements	arrangement	NOUN
gujaf-220	277	29	exist	exist	VERB
gujaf-220	277	30	and	and	CCONJ
gujaf-220	277	31	0	0	NUM
gujaf-220	277	32	if	if	SCONJ
gujaf-220	277	33	otherwise	otherwise	ADV
gujaf-220	277	34	for	for	ADP
gujaf-220	277	35	each	each	DET
gujaf-220	277	36	financial	financial	ADJ
gujaf-220	277	37	year	year	NOUN
gujaf-220	277	38	for	for	ADP
gujaf-220	277	39	the	the	DET
gujaf-220	277	40	study	study	NOUN
gujaf-220	277	41	.	.	PUNCT
gujaf-220	278	1	a	a	DET
gujaf-220	278	2	robust	robust	ADJ
gujaf-220	278	3	risk	risk	NOUN
gujaf-220	278	4	governance	governance	NOUN
gujaf-220	278	5	framework	framework	NOUN
gujaf-220	278	6	is	be	AUX
gujaf-220	278	7	a	a	DET
gujaf-220	278	8	foundation	foundation	NOUN
gujaf-220	278	9	of	of	ADP
gujaf-220	278	10	governance	governance	NOUN
gujaf-220	278	11	and	and	CCONJ
gujaf-220	278	12	the	the	DET
gujaf-220	278	13	use	use	NOUN
gujaf-220	278	14	of	of	ADP
gujaf-220	278	15	a	a	DET
gujaf-220	278	16	strong	strong	ADJ
gujaf-220	278	17	risk	risk	NOUN
gujaf-220	278	18	structure	structure	NOUN
gujaf-220	278	19	supported	support	VERB
gujaf-220	278	20	by	by	ADP
gujaf-220	278	21	well	well	ADV
gujaf-220	278	22	-	-	PUNCT
gujaf-220	278	23	articulated	articulate	VERB
gujaf-220	278	24	risk	risk	NOUN
gujaf-220	278	25	culture	culture	NOUN
gujaf-220	278	26	and	and	CCONJ
gujaf-220	278	27	appetites	appetite	NOUN
gujaf-220	278	28	are	be	AUX
gujaf-220	278	29	essential	essential	ADJ
gujaf-220	278	30	pillars	pillar	NOUN
gujaf-220	278	31	to	to	PART
gujaf-220	278	32	support	support	VERB
gujaf-220	278	33	an	an	DET
gujaf-220	278	34	entity	entity	NOUN
gujaf-220	278	35	in	in	ADP
gujaf-220	278	36	achieving	achieve	VERB
gujaf-220	278	37	its	its	PRON
gujaf-220	278	38	strategic	strategic	ADJ
gujaf-220	278	39	objectives	objective	NOUN
gujaf-220	278	40	for	for	ADP
gujaf-220	278	41	which	which	PRON
gujaf-220	278	42	a	a	DET
gujaf-220	278	43	major	major	ADJ
gujaf-220	278	44	consideration	consideration	NOUN
gujaf-220	278	45	is	be	AUX
gujaf-220	278	46	the	the	DET
gujaf-220	278	47	ability	ability	NOUN
gujaf-220	278	48	of	of	ADP
gujaf-220	278	49	the	the	DET
gujaf-220	278	50	organisation	organisation	NOUN
gujaf-220	278	51	to	to	PART
gujaf-220	278	52	develop	develop	VERB
gujaf-220	278	53	and	and	CCONJ
gujaf-220	278	54	sustain	sustain	VERB
gujaf-220	278	55	enterprise	enterprise	NOUN
gujaf-220	278	56	-	-	PUNCT
gujaf-220	278	57	wide	wide	ADJ
gujaf-220	278	58	risk	risk	NOUN
gujaf-220	278	59	governance	governance	NOUN
gujaf-220	278	60	system	system	NOUN
gujaf-220	278	61	.	.	PUNCT
gujaf-220	279	1	organisations	organisation	NOUN
gujaf-220	279	2	with	with	ADP
gujaf-220	279	3	sound	sound	ADJ
gujaf-220	279	4	risk	risk	NOUN
gujaf-220	279	5	governance	governance	NOUN
gujaf-220	279	6	framework	framework	NOUN
gujaf-220	279	7	should	should	AUX
gujaf-220	279	8	have	have	VERB
gujaf-220	279	9	the	the	DET
gujaf-220	279	10	ability	ability	NOUN
gujaf-220	279	11	to	to	PART
gujaf-220	279	12	mitigate	mitigate	VERB
gujaf-220	279	13	and	and	CCONJ
gujaf-220	279	14	manage	manage	VERB
gujaf-220	279	15	the	the	DET
gujaf-220	279	16	significant	significant	ADJ
gujaf-220	279	17	risks	risk	NOUN
gujaf-220	279	18	confronting	confront	VERB
gujaf-220	279	19	it	it	PRON
gujaf-220	279	20	,	,	PUNCT
gujaf-220	279	21	enhance	enhance	VERB
gujaf-220	279	22	value	value	NOUN
gujaf-220	279	23	optimisation	optimisation	NOUN
gujaf-220	279	24	and	and	CCONJ
gujaf-220	279	25	the	the	DET
gujaf-220	279	26	value	value	NOUN
gujaf-220	279	27	of	of	ADP
gujaf-220	279	28	accounting	accounting	NOUN
gujaf-220	279	29	information	information	NOUN
gujaf-220	279	30	to	to	ADP
gujaf-220	279	31	the	the	DET
gujaf-220	279	32	stakeholders	stakeholder	NOUN
gujaf-220	279	33	.	.	PUNCT
gujaf-220	280	1	consequently	consequently	ADV
gujaf-220	280	2	,	,	PUNCT
gujaf-220	280	3	the	the	DET
gujaf-220	280	4	parsimonious	parsimonious	ADJ
gujaf-220	280	5	model	model	NOUN
gujaf-220	280	6	that	that	PRON
gujaf-220	280	7	text	text	VERB
gujaf-220	280	8	the	the	DET
gujaf-220	280	9	hypotheses	hypothesis	NOUN
gujaf-220	280	10	of	of	ADP
gujaf-220	280	11	this	this	DET
gujaf-220	280	12	study	study	NOUN
gujaf-220	280	13	is	be	AUX
gujaf-220	280	14	specified	specify	VERB
gujaf-220	280	15	as	as	SCONJ
gujaf-220	280	16	follows	follow	VERB
gujaf-220	280	17	:	:	PUNCT
gujaf-220	280	18	frqit=+β1rgsit+β2rcit+β3rait+	frqit=+β1rgsit+β2rcit+β3rait+	PUNCT
gujaf-220	280	19	εit---------------------------------------	εit---------------------------------------	NOUN
gujaf-220	280	20	v	v	ADP
gujaf-220	280	21	where	where	SCONJ
gujaf-220	280	22	:	:	PUNCT
gujaf-220	280	23	frq	frq	PROPN
gujaf-220	280	24	=	=	PROPN
gujaf-220	280	25	financial	financial	ADJ
gujaf-220	280	26	reporting	reporting	NOUN
gujaf-220	280	27	quality	quality	NOUN
gujaf-220	280	28	,	,	PUNCT
gujaf-220	280	29	=	=	ADJ
gujaf-220	280	30	intercept	intercept	NOUN
gujaf-220	280	31	,	,	PUNCT
gujaf-220	280	32	β1	β1	PROPN
gujaf-220	280	33	-	-	PUNCT
gujaf-220	280	34	β3=	β3=	PROPN
gujaf-220	280	35	parameters	parameter	NOUN
gujaf-220	280	36	,	,	PUNCT
gujaf-220	280	37	i	i	PRON
gujaf-220	280	38	t=	t=	NOUN
gujaf-220	280	39	firm	firm	NOUN
gujaf-220	280	40	i	i	PRON
gujaf-220	280	41	in	in	ADP
gujaf-220	280	42	time	time	NOUN
gujaf-220	280	43	t	t	PROPN
gujaf-220	280	44	,	,	PUNCT
gujaf-220	280	45	rgs=	rgs=	PROPN
gujaf-220	280	46	risk	risk	NOUN
gujaf-220	280	47	governance	governance	NOUN
gujaf-220	280	48	structure	structure	NOUN
gujaf-220	280	49	,	,	PUNCT
gujaf-220	280	50	rc=	rc=	NOUN
gujaf-220	280	51	risk	risk	NOUN
gujaf-220	280	52	culture	culture	NOUN
gujaf-220	280	53	,	,	PUNCT
gujaf-220	280	54	ra=	ra=	ADJ
gujaf-220	280	55	risk	risk	NOUN
gujaf-220	280	56	appetite	appetite	NOUN
gujaf-220	280	57	,	,	PUNCT
gujaf-220	280	58	ε=	ε=	ADJ
gujaf-220	280	59	error	error	NOUN
gujaf-220	280	60	term	term	NOUN
gujaf-220	280	61	.	.	PUNCT
gujaf-220	281	1	17	17	NUM
gujaf-220	281	2	4	4	NUM
gujaf-220	281	3	.	.	PUNCT
gujaf-220	281	4	result	result	NOUN
gujaf-220	281	5	and	and	CCONJ
gujaf-220	281	6	discussions	discussion	NOUN
gujaf-220	281	7	the	the	DET
gujaf-220	281	8	section	section	NOUN
gujaf-220	281	9	delves	delve	VERB
gujaf-220	281	10	into	into	ADP
gujaf-220	281	11	the	the	DET
gujaf-220	281	12	presentation	presentation	NOUN
gujaf-220	281	13	of	of	ADP
gujaf-220	281	14	data	datum	NOUN
gujaf-220	281	15	,	,	PUNCT
gujaf-220	281	16	analysis	analysis	NOUN
gujaf-220	281	17	and	and	CCONJ
gujaf-220	281	18	interpretation	interpretation	NOUN
gujaf-220	281	19	of	of	ADP
gujaf-220	281	20	results	result	NOUN
gujaf-220	281	21	relating	relate	VERB
gujaf-220	281	22	to	to	ADP
gujaf-220	281	23	the	the	DET
gujaf-220	281	24	association	association	NOUN
gujaf-220	281	25	between	between	ADP
gujaf-220	281	26	risk	risk	NOUN
gujaf-220	281	27	governance	governance	NOUN
gujaf-220	281	28	and	and	CCONJ
gujaf-220	281	29	financial	financial	ADJ
gujaf-220	281	30	reporting	reporting	NOUN
gujaf-220	281	31	quality	quality	NOUN
gujaf-220	281	32	of	of	ADP
gujaf-220	281	33	non	non	ADJ
gujaf-220	281	34	-	-	ADJ
gujaf-220	281	35	financial	financial	ADJ
gujaf-220	281	36	firms	firm	NOUN
gujaf-220	281	37	listed	list	VERB
gujaf-220	281	38	in	in	ADP
gujaf-220	281	39	nigeria	nigeria	PROPN
gujaf-220	281	40	.	.	PUNCT
gujaf-220	282	1	correlation	correlation	NOUN
gujaf-220	282	2	matrix	matrix	NOUN
gujaf-220	282	3	the	the	DET
gujaf-220	282	4	correlation	correlation	NOUN
gujaf-220	282	5	matrix	matrix	NOUN
gujaf-220	282	6	is	be	AUX
gujaf-220	282	7	expected	expect	VERB
gujaf-220	282	8	to	to	PART
gujaf-220	282	9	find	find	VERB
gujaf-220	282	10	out	out	ADP
gujaf-220	282	11	the	the	DET
gujaf-220	282	12	association	association	NOUN
gujaf-220	282	13	between	between	ADP
gujaf-220	282	14	the	the	DET
gujaf-220	282	15	study	study	NOUN
gujaf-220	282	16	’s	’s	PART
gujaf-220	282	17	independent	independent	ADJ
gujaf-220	282	18	and	and	CCONJ
gujaf-220	282	19	dependent	dependent	ADJ
gujaf-220	282	20	variables	variable	NOUN
gujaf-220	282	21	vis	vis	X
gujaf-220	282	22	-	-	ADJ
gujaf-220	282	23	à	à	X
gujaf-220	282	24	-	-	PUNCT
gujaf-220	282	25	vis	vis	X
gujaf-220	282	26	the	the	DET
gujaf-220	282	27	independent	independent	ADJ
gujaf-220	282	28	variables	variable	NOUN
gujaf-220	282	29	themselves	themselves	PRON
gujaf-220	282	30	.	.	PUNCT
gujaf-220	283	1	therefore	therefore	ADV
gujaf-220	283	2	table	table	NOUN
gujaf-220	283	3	1	1	NUM
gujaf-220	283	4	presents	present	VERB
gujaf-220	283	5	the	the	DET
gujaf-220	283	6	study	study	NOUN
gujaf-220	283	7	’s	’s	PART
gujaf-220	283	8	correlation	correlation	NOUN
gujaf-220	283	9	matrix	matrix	NOUN
gujaf-220	283	10	.	.	PUNCT
gujaf-220	284	1	table	table	NOUN
gujaf-220	284	2	1	1	NUM
gujaf-220	284	3	:	:	PUNCT
gujaf-220	284	4	correlation	correlation	NOUN
gujaf-220	284	5	matrix	matrix	NOUN
gujaf-220	284	6	variabkes	variabke	NOUN
gujaf-220	284	7	frq	frq	PROPN
gujaf-220	284	8	rgs	rgs	PROPN
gujaf-220	284	9	rc	rc	PROPN
gujaf-220	284	10	ra	ra	PROPN
gujaf-220	284	11	t	t	PROPN
gujaf-220	284	12	v	v	PROPN
gujaf-220	284	13	1	1	NUM
gujaf-220	284	14	/	/	SYM
gujaf-220	284	15	tv	tv	NOUN
gujaf-220	284	16	frq	frq	VERB
gujaf-220	284	17	1.000	1.000	NUM
gujaf-220	284	18	`	`	PUNCT
gujaf-220	284	19	rgs	rgs	PROPN
gujaf-220	284	20	-0.370	-0.370	NUM
gujaf-220	284	21	1.000	1.000	NUM
gujaf-220	284	22	1.170	1.170	NUM
gujaf-220	284	23	0.855	0.855	NUM
gujaf-220	284	24	rc	rc	PROPN
gujaf-220	284	25	-0.357	-0.357	PROPN
gujaf-220	284	26	0.381	0.381	NUM
gujaf-220	284	27	1.000	1.000	NUM
gujaf-220	284	28	1.340	1.340	NUM
gujaf-220	284	29	0.749	0.749	NUM
gujaf-220	284	30	ra	ra	NOUN
gujaf-220	284	31	0.395	0.395	NUM
gujaf-220	284	32	-0.140	-0.140	ADJ
gujaf-220	284	33	-0.377	-0.377	PUNCT
gujaf-220	284	34	1.000	1.000	NUM
gujaf-220	284	35	1.170	1.170	NUM
gujaf-220	284	36	0.858	0.858	NUM
gujaf-220	284	37	source	source	NOUN
gujaf-220	284	38	:	:	PUNCT
gujaf-220	284	39	stata	stata	NOUN
gujaf-220	284	40	output	output	NOUN
gujaf-220	284	41	,	,	PUNCT
gujaf-220	284	42	2021	2021	NUM
gujaf-220	284	43	table	table	NOUN
gujaf-220	284	44	1	1	NUM
gujaf-220	284	45	above	above	ADV
gujaf-220	284	46	shows	show	VERB
gujaf-220	284	47	that	that	SCONJ
gujaf-220	284	48	there	there	PRON
gujaf-220	284	49	exists	exist	VERB
gujaf-220	284	50	a	a	DET
gujaf-220	284	51	negative	negative	ADJ
gujaf-220	284	52	correlation	correlation	NOUN
gujaf-220	284	53	between	between	ADP
gujaf-220	284	54	the	the	DET
gujaf-220	284	55	dependent	dependent	ADJ
gujaf-220	284	56	variable	variable	NOUN
gujaf-220	284	57	and	and	CCONJ
gujaf-220	284	58	risk	risk	NOUN
gujaf-220	284	59	governance	governance	NOUN
gujaf-220	284	60	structure	structure	NOUN
gujaf-220	284	61	(	(	PUNCT
gujaf-220	284	62	rgs	rgs	PROPN
gujaf-220	284	63	)	)	PUNCT
gujaf-220	284	64	and	and	CCONJ
gujaf-220	284	65	risk	risk	NOUN
gujaf-220	284	66	culture	culture	NOUN
gujaf-220	284	67	(	(	PUNCT
gujaf-220	284	68	rc	rc	PROPN
gujaf-220	284	69	)	)	PUNCT
gujaf-220	284	70	.	.	PUNCT
gujaf-220	285	1	it	it	PRON
gujaf-220	285	2	can	can	AUX
gujaf-220	285	3	be	be	AUX
gujaf-220	285	4	observed	observe	VERB
gujaf-220	285	5	from	from	ADP
gujaf-220	285	6	the	the	DET
gujaf-220	285	7	above	above	ADJ
gujaf-220	285	8	table	table	NOUN
gujaf-220	285	9	that	that	SCONJ
gujaf-220	285	10	financial	financial	ADJ
gujaf-220	285	11	reporting	reporting	NOUN
gujaf-220	285	12	quality	quality	NOUN
gujaf-220	285	13	is	be	AUX
gujaf-220	285	14	correlated	correlate	VERB
gujaf-220	285	15	with	with	ADP
gujaf-220	285	16	rgs	rgs	PROPN
gujaf-220	285	17	to	to	ADP
gujaf-220	285	18	the	the	DET
gujaf-220	285	19	turn	turn	NOUN
gujaf-220	285	20	of	of	ADP
gujaf-220	285	21	37	37	NUM
gujaf-220	285	22	%	%	NOUN
gujaf-220	285	23	negatively	negatively	ADV
gujaf-220	285	24	.	.	PUNCT
gujaf-220	286	1	similarly	similarly	ADV
gujaf-220	286	2	,	,	PUNCT
gujaf-220	286	3	the	the	DET
gujaf-220	286	4	relationship	relationship	NOUN
gujaf-220	286	5	between	between	ADP
gujaf-220	286	6	risk	risk	NOUN
gujaf-220	286	7	culture	culture	NOUN
gujaf-220	286	8	and	and	CCONJ
gujaf-220	286	9	financial	financial	ADJ
gujaf-220	286	10	reporting	reporting	NOUN
gujaf-220	286	11	quality	quality	NOUN
gujaf-220	286	12	was	be	AUX
gujaf-220	286	13	also	also	ADV
gujaf-220	286	14	found	find	VERB
gujaf-220	286	15	to	to	PART
gujaf-220	286	16	be	be	AUX
gujaf-220	286	17	negative	negative	ADJ
gujaf-220	286	18	as	as	SCONJ
gujaf-220	286	19	evidenced	evidence	VERB
gujaf-220	286	20	by	by	ADP
gujaf-220	286	21	the	the	DET
gujaf-220	286	22	correlation	correlation	NOUN
gujaf-220	286	23	value	value	NOUN
gujaf-220	286	24	of	of	ADP
gujaf-220	286	25	-0.357	-0.357	NUM
gujaf-220	286	26	which	which	PRON
gujaf-220	286	27	represent	represent	VERB
gujaf-220	286	28	36	36	NUM
gujaf-220	286	29	%	%	NOUN
gujaf-220	286	30	.	.	PUNCT
gujaf-220	287	1	on	on	ADP
gujaf-220	287	2	the	the	DET
gujaf-220	287	3	other	other	ADJ
gujaf-220	287	4	hand	hand	NOUN
gujaf-220	287	5	,	,	PUNCT
gujaf-220	287	6	the	the	DET
gujaf-220	287	7	relationship	relationship	NOUN
gujaf-220	287	8	between	between	ADP
gujaf-220	287	9	risk	risk	NOUN
gujaf-220	287	10	apatite	apatite	NOUN
gujaf-220	287	11	and	and	CCONJ
gujaf-220	287	12	financial	financial	ADJ
gujaf-220	287	13	reporting	reporting	NOUN
gujaf-220	287	14	quality	quality	NOUN
gujaf-220	287	15	was	be	AUX
gujaf-220	287	16	seen	see	VERB
gujaf-220	287	17	to	to	PART
gujaf-220	287	18	be	be	AUX
gujaf-220	287	19	positive	positive	ADJ
gujaf-220	287	20	,	,	PUNCT
gujaf-220	287	21	this	this	PRON
gujaf-220	287	22	is	be	AUX
gujaf-220	287	23	revealed	reveal	VERB
gujaf-220	287	24	by	by	ADP
gujaf-220	287	25	the	the	DET
gujaf-220	287	26	correlation	correlation	NOUN
gujaf-220	287	27	value	value	NOUN
gujaf-220	287	28	of	of	ADP
gujaf-220	287	29	0.395	0.395	NUM
gujaf-220	287	30	representing	represent	VERB
gujaf-220	287	31	40	40	NUM
gujaf-220	287	32	%	%	NOUN
gujaf-220	287	33	.	.	PUNCT
gujaf-220	288	1	however	however	ADV
gujaf-220	288	2	,	,	PUNCT
gujaf-220	288	3	the	the	DET
gujaf-220	288	4	relationships	relationship	NOUN
gujaf-220	288	5	between	between	ADP
gujaf-220	288	6	the	the	DET
gujaf-220	288	7	independent	independent	ADJ
gujaf-220	288	8	variables	variable	NOUN
gujaf-220	288	9	themselves	themselves	PRON
gujaf-220	288	10	were	be	AUX
gujaf-220	288	11	mostly	mostly	ADV
gujaf-220	288	12	negative	negative	ADJ
gujaf-220	288	13	and	and	CCONJ
gujaf-220	288	14	insignificant	insignificant	ADJ
gujaf-220	288	15	.	.	PUNCT
gujaf-220	289	1	this	this	DET
gujaf-220	289	2	relationship	relationship	NOUN
gujaf-220	289	3	indicated	indicate	VERB
gujaf-220	289	4	that	that	SCONJ
gujaf-220	289	5	multicollinearity	multicollinearity	NOUN
gujaf-220	289	6	will	will	AUX
gujaf-220	289	7	not	not	PART
gujaf-220	289	8	be	be	AUX
gujaf-220	289	9	a	a	DET
gujaf-220	289	10	problem	problem	NOUN
gujaf-220	289	11	to	to	ADP
gujaf-220	289	12	the	the	DET
gujaf-220	289	13	study	study	NOUN
gujaf-220	289	14	,	,	PUNCT
gujaf-220	289	15	however	however	ADV
gujaf-220	289	16	,	,	PUNCT
gujaf-220	289	17	to	to	PART
gujaf-220	289	18	substantiate	substantiate	VERB
gujaf-220	289	19	the	the	DET
gujaf-220	289	20	claim	claim	NOUN
gujaf-220	289	21	,	,	PUNCT
gujaf-220	289	22	another	another	DET
gujaf-220	289	23	multicollinearity	multicollinearity	NOUN
gujaf-220	289	24	diagnostic	diagnostic	NOUN
gujaf-220	289	25	of	of	ADP
gujaf-220	289	26	tolerance	tolerance	NOUN
gujaf-220	289	27	value	value	NOUN
gujaf-220	289	28	(	(	PUNCT
gujaf-220	289	29	tv	tv	NOUN
gujaf-220	289	30	)	)	PUNCT
gujaf-220	289	31	and	and	CCONJ
gujaf-220	289	32	variance	variance	NOUN
gujaf-220	289	33	inflation	inflation	NOUN
gujaf-220	289	34	factor	factor	NOUN
gujaf-220	289	35	was	be	AUX
gujaf-220	289	36	conducted	conduct	VERB
gujaf-220	289	37	.	.	PUNCT
gujaf-220	290	1	the	the	DET
gujaf-220	290	2	tolerance	tolerance	NOUN
gujaf-220	290	3	values	value	NOUN
gujaf-220	290	4	and	and	CCONJ
gujaf-220	290	5	the	the	DET
gujaf-220	290	6	variance	variance	NOUN
gujaf-220	290	7	inflation	inflation	NOUN
gujaf-220	290	8	factor	factor	NOUN
gujaf-220	290	9	(	(	PUNCT
gujaf-220	290	10	vif	vif	NOUN
gujaf-220	290	11	)	)	PUNCT
gujaf-220	290	12	are	be	AUX
gujaf-220	290	13	two	two	NUM
gujaf-220	290	14	good	good	ADJ
gujaf-220	290	15	measures	measure	NOUN
gujaf-220	290	16	for	for	ADP
gujaf-220	290	17	checking	check	VERB
gujaf-220	290	18	multicollinearity	multicollinearity	NOUN
gujaf-220	290	19	between	between	ADP
gujaf-220	290	20	study	study	NOUN
gujaf-220	290	21	’s	’s	PART
gujaf-220	290	22	explanatory	explanatory	ADJ
gujaf-220	290	23	variables	variable	NOUN
gujaf-220	290	24	where	where	SCONJ
gujaf-220	290	25	all	all	DET
gujaf-220	290	26	explanatory	explanatory	ADJ
gujaf-220	290	27	variables	variable	NOUN
gujaf-220	290	28	vif	vif	PROPN
gujaf-220	290	29	are	be	AUX
gujaf-220	290	30	less	less	ADJ
gujaf-220	290	31	than	than	ADP
gujaf-220	290	32	ten	ten	NUM
gujaf-220	290	33	(	(	PUNCT
gujaf-220	290	34	10	10	NUM
gujaf-220	290	35	)	)	PUNCT
gujaf-220	290	36	,	,	PUNCT
gujaf-220	290	37	it	it	PRON
gujaf-220	290	38	means	mean	VERB
gujaf-220	290	39	there	there	PRON
gujaf-220	290	40	is	be	VERB
gujaf-220	290	41	absence	absence	NOUN
gujaf-220	290	42	of	of	ADP
gujaf-220	290	43	multicollinearity	multicollinearity	NOUN
gujaf-220	290	44	and	and	CCONJ
gujaf-220	290	45	the	the	DET
gujaf-220	290	46	model	model	NOUN
gujaf-220	290	47	is	be	AUX
gujaf-220	290	48	said	say	VERB
gujaf-220	290	49	to	to	PART
gujaf-220	290	50	fit	fit	VERB
gujaf-220	290	51	.	.	PUNCT
gujaf-220	291	1	on	on	ADP
gujaf-220	291	2	the	the	DET
gujaf-220	291	3	contrary	contrary	ADJ
gujaf-220	291	4	multicolinearity	multicolinearity	NOUN
gujaf-220	291	5	is	be	AUX
gujaf-220	291	6	presumed	presume	VERB
gujaf-220	291	7	to	to	PART
gujaf-220	291	8	exist	exist	VERB
gujaf-220	291	9	.	.	PUNCT
gujaf-220	292	1	additional	additional	ADJ
gujaf-220	292	2	measure	measure	NOUN
gujaf-220	292	3	for	for	ADP
gujaf-220	292	4	checking	check	VERB
gujaf-220	292	5	the	the	DET
gujaf-220	292	6	absence	absence	NOUN
gujaf-220	292	7	or	or	CCONJ
gujaf-220	292	8	presence	presence	NOUN
gujaf-220	292	9	of	of	ADP
gujaf-220	292	10	multicollinearity	multicollinearity	NOUN
gujaf-220	292	11	is	be	AUX
gujaf-220	292	12	the	the	DET
gujaf-220	292	13	tolerance	tolerance	NOUN
gujaf-220	292	14	values	value	NOUN
gujaf-220	292	15	.	.	PUNCT
gujaf-220	293	1	a	a	DET
gujaf-220	293	2	tolerance	tolerance	NOUN
gujaf-220	293	3	value	value	NOUN
gujaf-220	293	4	of	of	ADP
gujaf-220	293	5	1	1	NUM
gujaf-220	293	6	or	or	CCONJ
gujaf-220	293	7	above	above	ADV
gujaf-220	293	8	indicates	indicate	VERB
gujaf-220	293	9	the	the	DET
gujaf-220	293	10	existence	existence	NOUN
gujaf-220	293	11	of	of	ADP
gujaf-220	293	12	multicollinearity	multicollinearity	NOUN
gujaf-220	293	13	,	,	PUNCT
gujaf-220	293	14	whereas	whereas	SCONJ
gujaf-220	293	15	tolerance	tolerance	NOUN
gujaf-220	293	16	values	value	NOUN
gujaf-220	293	17	of	of	ADP
gujaf-220	293	18	less	less	ADJ
gujaf-220	293	19	than	than	ADP
gujaf-220	293	20	1.00	1.00	NUM
gujaf-220	293	21	in	in	ADP
gujaf-220	293	22	all	all	DET
gujaf-220	293	23	the	the	DET
gujaf-220	293	24	variables	variable	NOUN
gujaf-220	293	25	observed	observe	VERB
gujaf-220	293	26	suggests	suggest	VERB
gujaf-220	293	27	the	the	DET
gujaf-220	293	28	nonexistence	nonexistence	NOUN
gujaf-220	293	29	of	of	ADP
gujaf-220	293	30	multicollinearity	multicollinearity	NOUN
gujaf-220	293	31	(	(	PUNCT
gujaf-220	293	32	cassey	cassey	PROPN
gujaf-220	293	33	et.al	et.al	PROPN
gujaf-220	293	34	.	.	PROPN
gujaf-220	293	35	,	,	PUNCT
gujaf-220	293	36	1999	1999	NUM
gujaf-220	293	37	;	;	PUNCT
gujaf-220	293	38	neter	neter	PROPN
gujaf-220	293	39	et.al	et.al	PROPN
gujaf-220	293	40	.	.	PROPN
gujaf-220	293	41	,	,	PUNCT
gujaf-220	293	42	1996	1996	NUM
gujaf-220	293	43	)	)	PUNCT
gujaf-220	293	44	.	.	PUNCT
gujaf-220	294	1	4.2	4.2	NUM
gujaf-220	294	2	presentation	presentation	NOUN
gujaf-220	294	3	and	and	CCONJ
gujaf-220	294	4	interpretation	interpretation	NOUN
gujaf-220	294	5	of	of	ADP
gujaf-220	294	6	regression	regression	NOUN
gujaf-220	294	7	result	result	VERB
gujaf-220	294	8	this	this	DET
gujaf-220	294	9	table	table	NOUN
gujaf-220	294	10	below	below	ADV
gujaf-220	294	11	shows	show	VERB
gujaf-220	294	12	the	the	DET
gujaf-220	294	13	regression	regression	NOUN
gujaf-220	294	14	result	result	NOUN
gujaf-220	294	15	of	of	ADP
gujaf-220	294	16	the	the	DET
gujaf-220	294	17	endogenous	endogenous	ADJ
gujaf-220	294	18	variable	variable	NOUN
gujaf-220	294	19	(	(	PUNCT
gujaf-220	294	20	frq	frq	PROPN
gujaf-220	294	21	)	)	PUNCT
gujaf-220	294	22	and	and	CCONJ
gujaf-220	294	23	the	the	DET
gujaf-220	294	24	exogenous	exogenous	ADJ
gujaf-220	294	25	variables	variable	NOUN
gujaf-220	294	26	of	of	ADP
gujaf-220	294	27	the	the	DET
gujaf-220	294	28	study	study	NOUN
gujaf-220	294	29	(	(	PUNCT
gujaf-220	294	30	rg	rg	PROPN
gujaf-220	294	31	,	,	PUNCT
gujaf-220	294	32	rc	rc	PROPN
gujaf-220	294	33	and	and	CCONJ
gujaf-220	294	34	rg	rg	PROPN
gujaf-220	294	35	)	)	PUNCT
gujaf-220	294	36	.	.	PUNCT
gujaf-220	295	1	the	the	DET
gujaf-220	295	2	presentation	presentation	NOUN
gujaf-220	295	3	is	be	AUX
gujaf-220	295	4	followed	follow	VERB
gujaf-220	295	5	by	by	ADP
gujaf-220	295	6	the	the	DET
gujaf-220	295	7	analysis	analysis	NOUN
gujaf-220	295	8	of	of	ADP
gujaf-220	295	9	the	the	DET
gujaf-220	295	10	relationship	relationship	NOUN
gujaf-220	295	11	and	and	CCONJ
gujaf-220	295	12	contribution	contribution	NOUN
gujaf-220	295	13	of	of	ADP
gujaf-220	295	14	all	all	DET
gujaf-220	295	15	the	the	DET
gujaf-220	295	16	independent	independent	ADJ
gujaf-220	295	17	variables	variable	NOUN
gujaf-220	295	18	to	to	ADP
gujaf-220	295	19	the	the	DET
gujaf-220	295	20	dependent	dependent	ADJ
gujaf-220	295	21	variable	variable	NOUN
gujaf-220	295	22	of	of	ADP
gujaf-220	295	23	the	the	DET
gujaf-220	295	24	study	study	NOUN
gujaf-220	295	25	and	and	CCONJ
gujaf-220	295	26	also	also	ADV
gujaf-220	295	27	the	the	DET
gujaf-220	295	28	cumulative	cumulative	ADJ
gujaf-220	295	29	analysis	analysis	NOUN
gujaf-220	295	30	.	.	PUNCT
gujaf-220	296	1	18	18	NUM
gujaf-220	296	2	table	table	NOUN
gujaf-220	296	3	2	2	NUM
gujaf-220	296	4	:	:	PUNCT
gujaf-220	296	5	summary	summary	NOUN
gujaf-220	296	6	of	of	ADP
gujaf-220	296	7	regression	regression	NOUN
gujaf-220	296	8	result	result	NOUN
gujaf-220	296	9	variables	variable	NOUN
gujaf-220	296	10	coefficients	coefficient	VERB
gujaf-220	296	11	t	t	NOUN
gujaf-220	296	12	-	-	PUNCT
gujaf-220	296	13	value	value	NOUN
gujaf-220	296	14	p	p	NOUN
gujaf-220	296	15	-	-	PUNCT
gujaf-220	296	16	value	value	NOUN
gujaf-220	297	1	rg	rg	X
gujaf-220	297	2	-0.611	-0.611	PUNCT
gujaf-220	297	3	-8.350	-8.350	PROPN
gujaf-220	297	4	0.000	0.000	NUM
gujaf-220	297	5	rc	rc	PROPN
gujaf-220	297	6	-0.164	-0.164	PROPN
gujaf-220	297	7	-3.920	-3.920	PROPN
gujaf-220	297	8	0.000	0.000	NUM
gujaf-220	297	9	ra	ra	NOUN
gujaf-220	297	10	0.430	0.430	NUM
gujaf-220	297	11	9.250	9.250	NUM
gujaf-220	297	12	0.000	0.000	NUM
gujaf-220	297	13	constant	constant	ADJ
gujaf-220	297	14	0.082	0.082	NUM
gujaf-220	297	15	3.760	3.760	NUM
gujaf-220	297	16	0.000	0.000	NUM
gujaf-220	297	17	f	f	X
gujaf-220	297	18	-	-	PUNCT
gujaf-220	297	19	value	value	NOUN
gujaf-220	297	20	97.450	97.450	NUM
gujaf-220	297	21	fsig	fsig	NOUN
gujaf-220	297	22	0.000	0.000	NUM
gujaf-220	297	23	r2	r2	NOUN
gujaf-220	297	24	0.271	0.271	NUM
gujaf-220	297	25	adj	adj	NOUN
gujaf-220	297	26	.	.	PUNCT
gujaf-220	297	27	r2	r2	PROPN
gujaf-220	297	28	0.268	0.268	NUM
gujaf-220	297	29	het	het	PROPN
gujaf-220	297	30	chi2	chi2	PROPN
gujaf-220	297	31	29.770	29.770	NUM
gujaf-220	297	32	het	het	NOUN
gujaf-220	297	33	sig	sig	NOUN
gujaf-220	297	34	0.000	0.000	NUM
gujaf-220	297	35	hausman	hausman	ADJ
gujaf-220	297	36	chi2	chi2	PROPN
gujaf-220	297	37	1.910	1.910	NUM
gujaf-220	297	38	hausman	hausman	NOUN
gujaf-220	297	39	sig	sig	NOUN
gujaf-220	297	40	0.000	0.000	NUM
gujaf-220	297	41	lm	lm	NOUN
gujaf-220	297	42	test	test	NOUN
gujaf-220	297	43	chi	chi	NOUN
gujaf-220	297	44	3.990	3.990	NUM
gujaf-220	298	1	lm	lm	INTJ
gujaf-220	298	2	sig	sig	NOUN
gujaf-220	298	3	0.023	0.023	NUM
gujaf-220	298	4	source	source	NOUN
gujaf-220	298	5	:	:	PUNCT
gujaf-220	298	6	stata	stata	NOUN
gujaf-220	298	7	output	output	NOUN
gujaf-220	298	8	,	,	PUNCT
gujaf-220	298	9	2021	2021	NUM
gujaf-220	298	10	the	the	DET
gujaf-220	298	11	cumulative	cumulative	ADJ
gujaf-220	298	12	association	association	NOUN
gujaf-220	298	13	between	between	ADP
gujaf-220	298	14	the	the	DET
gujaf-220	298	15	explanatory	explanatory	ADJ
gujaf-220	298	16	and	and	CCONJ
gujaf-220	298	17	explained	explain	VERB
gujaf-220	298	18	variables	variable	NOUN
gujaf-220	298	19	is	be	AUX
gujaf-220	298	20	0.271	0.271	NUM
gujaf-220	298	21	reveals	reveal	VERB
gujaf-220	298	22	that	that	SCONJ
gujaf-220	298	23	the	the	DET
gujaf-220	298	24	link	link	NOUN
gujaf-220	298	25	between	between	ADP
gujaf-220	298	26	financial	financial	ADJ
gujaf-220	298	27	reporting	reporting	NOUN
gujaf-220	298	28	quality	quality	NOUN
gujaf-220	298	29	and	and	CCONJ
gujaf-220	298	30	risk	risk	NOUN
gujaf-220	298	31	governance	governance	NOUN
gujaf-220	298	32	variables	variable	NOUN
gujaf-220	298	33	utilized	utilize	VERB
gujaf-220	298	34	in	in	ADP
gujaf-220	298	35	the	the	DET
gujaf-220	298	36	study	study	NOUN
gujaf-220	298	37	is	be	AUX
gujaf-220	298	38	27	27	NUM
gujaf-220	298	39	%	%	NOUN
gujaf-220	298	40	which	which	PRON
gujaf-220	298	41	is	be	AUX
gujaf-220	298	42	fairly	fairly	ADV
gujaf-220	298	43	good	good	ADJ
gujaf-220	298	44	.	.	PUNCT
gujaf-220	299	1	this	this	PRON
gujaf-220	299	2	means	mean	VERB
gujaf-220	299	3	that	that	SCONJ
gujaf-220	299	4	for	for	ADP
gujaf-220	299	5	any	any	DET
gujaf-220	299	6	variations	variation	NOUN
gujaf-220	299	7	in	in	ADP
gujaf-220	299	8	risk	risk	NOUN
gujaf-220	299	9	governance	governance	NOUN
gujaf-220	299	10	of	of	ADP
gujaf-220	299	11	non	non	ADJ
gujaf-220	299	12	-	-	ADJ
gujaf-220	299	13	financial	financial	ADJ
gujaf-220	299	14	service	service	NOUN
gujaf-220	299	15	firms	firm	NOUN
gujaf-220	299	16	in	in	ADP
gujaf-220	299	17	nigeria	nigeria	PROPN
gujaf-220	299	18	,	,	PUNCT
gujaf-220	299	19	their	their	PRON
gujaf-220	299	20	financial	financial	ADJ
gujaf-220	299	21	reporting	reporting	NOUN
gujaf-220	299	22	quality	quality	NOUN
gujaf-220	299	23	will	will	AUX
gujaf-220	299	24	be	be	AUX
gujaf-220	299	25	affected	affect	VERB
gujaf-220	299	26	directly	directly	ADV
gujaf-220	299	27	.	.	PUNCT
gujaf-220	300	1	the	the	DET
gujaf-220	300	2	cumulative	cumulative	ADJ
gujaf-220	300	3	adjusted	adjust	VERB
gujaf-220	300	4	r	r	NOUN
gujaf-220	300	5	2	2	NUM
gujaf-220	300	6	(	(	PUNCT
gujaf-220	300	7	0.268	0.268	NUM
gujaf-220	300	8	)	)	PUNCT
gujaf-220	300	9	which	which	PRON
gujaf-220	300	10	is	be	AUX
gujaf-220	300	11	the	the	DET
gujaf-220	300	12	multiple	multiple	ADJ
gujaf-220	300	13	coefficients	coefficient	NOUN
gujaf-220	300	14	of	of	ADP
gujaf-220	300	15	determination	determination	NOUN
gujaf-220	300	16	shows	show	VERB
gujaf-220	300	17	the	the	DET
gujaf-220	300	18	proportion	proportion	NOUN
gujaf-220	300	19	of	of	ADP
gujaf-220	300	20	the	the	DET
gujaf-220	300	21	total	total	ADJ
gujaf-220	300	22	variation	variation	NOUN
gujaf-220	300	23	in	in	ADP
gujaf-220	300	24	the	the	DET
gujaf-220	300	25	dependent	dependent	ADJ
gujaf-220	300	26	variable	variable	NOUN
gujaf-220	300	27	explained	explain	VERB
gujaf-220	300	28	by	by	ADP
gujaf-220	300	29	the	the	DET
gujaf-220	300	30	independent	independent	ADJ
gujaf-220	300	31	variables	variable	NOUN
gujaf-220	300	32	jointly	jointly	ADV
gujaf-220	300	33	.	.	PUNCT
gujaf-220	301	1	therefore	therefore	ADV
gujaf-220	301	2	,	,	PUNCT
gujaf-220	301	3	it	it	PRON
gujaf-220	301	4	indicates	indicate	VERB
gujaf-220	301	5	26	26	NUM
gujaf-220	301	6	%	%	NOUN
gujaf-220	301	7	of	of	ADP
gujaf-220	301	8	the	the	DET
gujaf-220	301	9	total	total	ADJ
gujaf-220	301	10	change	change	NOUN
gujaf-220	301	11	in	in	ADP
gujaf-220	301	12	risk	risk	NOUN
gujaf-220	301	13	governance	governance	NOUN
gujaf-220	301	14	of	of	ADP
gujaf-220	301	15	non	non	ADJ
gujaf-220	301	16	-	-	ADJ
gujaf-220	301	17	financial	financial	ADJ
gujaf-220	301	18	service	service	NOUN
gujaf-220	301	19	firms	firm	NOUN
gujaf-220	301	20	listed	list	VERB
gujaf-220	301	21	in	in	ADP
gujaf-220	301	22	nigeria	nigeria	PROPN
gujaf-220	301	23	is	be	AUX
gujaf-220	301	24	caused	cause	VERB
gujaf-220	301	25	by	by	ADP
gujaf-220	301	26	the	the	DET
gujaf-220	301	27	cumulative	cumulative	ADJ
gujaf-220	301	28	contribution	contribution	NOUN
gujaf-220	301	29	of	of	ADP
gujaf-220	301	30	risk	risk	NOUN
gujaf-220	301	31	governance	governance	NOUN
gujaf-220	301	32	(	(	PUNCT
gujaf-220	301	33	risk	risk	NOUN
gujaf-220	301	34	governance	governance	NOUN
gujaf-220	301	35	structure	structure	NOUN
gujaf-220	301	36	,	,	PUNCT
gujaf-220	301	37	risk	risk	NOUN
gujaf-220	301	38	culture	culture	NOUN
gujaf-220	301	39	and	and	CCONJ
gujaf-220	301	40	risk	risk	NOUN
gujaf-220	301	41	apatite	apatite	NOUN
gujaf-220	301	42	)	)	PUNCT
gujaf-220	301	43	.	.	PUNCT
gujaf-220	302	1	this	this	PRON
gujaf-220	302	2	shows	show	VERB
gujaf-220	302	3	that	that	SCONJ
gujaf-220	302	4	the	the	DET
gujaf-220	302	5	study	study	NOUN
gujaf-220	302	6	’s	’s	PART
gujaf-220	302	7	model	model	NOUN
gujaf-220	302	8	is	be	AUX
gujaf-220	302	9	fitted	fit	VERB
gujaf-220	302	10	and	and	CCONJ
gujaf-220	302	11	robust	robust	ADJ
gujaf-220	302	12	.	.	PUNCT
gujaf-220	303	1	the	the	DET
gujaf-220	303	2	regression	regression	NOUN
gujaf-220	303	3	result	result	VERB
gujaf-220	303	4	in	in	ADP
gujaf-220	303	5	table	table	NOUN
gujaf-220	303	6	2	2	NUM
gujaf-220	303	7	indicated	indicate	VERB
gujaf-220	303	8	that	that	SCONJ
gujaf-220	303	9	the	the	DET
gujaf-220	303	10	coefficient	coefficient	NOUN
gujaf-220	303	11	of	of	ADP
gujaf-220	303	12	rg	rg	PROPN
gujaf-220	303	13	with	with	ADP
gujaf-220	303	14	negative	negative	ADJ
gujaf-220	303	15	value	value	NOUN
gujaf-220	303	16	of	of	ADP
gujaf-220	303	17	-0.611	-0.611	PROPN
gujaf-220	303	18	and	and	CCONJ
gujaf-220	303	19	a	a	DET
gujaf-220	303	20	t	t	NOUN
gujaf-220	303	21	-	-	PUNCT
gujaf-220	303	22	value	value	NOUN
gujaf-220	303	23	of	of	ADP
gujaf-220	303	24	-8.350	-8.350	PROPN
gujaf-220	303	25	.	.	PUNCT
gujaf-220	304	1	this	this	PRON
gujaf-220	304	2	is	be	AUX
gujaf-220	304	3	accompanied	accompany	VERB
gujaf-220	304	4	by	by	ADP
gujaf-220	304	5	a	a	DET
gujaf-220	304	6	probability	probability	NOUN
gujaf-220	304	7	value	value	NOUN
gujaf-220	304	8	of	of	ADP
gujaf-220	304	9	0.000	0.000	NUM
gujaf-220	304	10	(	(	PUNCT
gujaf-220	304	11	p<0.000	p<0.000	PROPN
gujaf-220	304	12	)	)	PUNCT
gujaf-220	304	13	which	which	PRON
gujaf-220	304	14	is	be	AUX
gujaf-220	304	15	significant	significant	ADJ
gujaf-220	304	16	at	at	ADP
gujaf-220	304	17	1	1	NUM
gujaf-220	304	18	%	%	NOUN
gujaf-220	304	19	.	.	PUNCT
gujaf-220	305	1	thus	thus	ADV
gujaf-220	305	2	,	,	PUNCT
gujaf-220	305	3	the	the	DET
gujaf-220	305	4	null	null	ADJ
gujaf-220	305	5	hypothesis	hypothesis	NOUN
gujaf-220	305	6	(	(	PUNCT
gujaf-220	305	7	h1	h1	PROPN
gujaf-220	305	8	)	)	PUNCT
gujaf-220	305	9	that	that	PRON
gujaf-220	305	10	risk	risk	NOUN
gujaf-220	305	11	governance	governance	NOUN
gujaf-220	305	12	structure	structure	NOUN
gujaf-220	305	13	has	have	VERB
gujaf-220	305	14	no	no	DET
gujaf-220	305	15	significant	significant	ADJ
gujaf-220	305	16	effect	effect	NOUN
gujaf-220	305	17	on	on	ADP
gujaf-220	305	18	financial	financial	ADJ
gujaf-220	305	19	reporting	reporting	NOUN
gujaf-220	305	20	quality	quality	NOUN
gujaf-220	305	21	is	be	AUX
gujaf-220	305	22	hereby	hereby	ADV
gujaf-220	305	23	rejected	reject	VERB
gujaf-220	305	24	.	.	PUNCT
gujaf-220	306	1	this	this	PRON
gujaf-220	306	2	implies	imply	VERB
gujaf-220	306	3	that	that	SCONJ
gujaf-220	306	4	rg	rg	PROPN
gujaf-220	306	5	is	be	AUX
gujaf-220	306	6	good	good	ADJ
gujaf-220	306	7	for	for	ADP
gujaf-220	306	8	explaining	explain	VERB
gujaf-220	306	9	the	the	DET
gujaf-220	306	10	financial	financial	ADJ
gujaf-220	306	11	reporting	reporting	NOUN
gujaf-220	306	12	quality	quality	NOUN
gujaf-220	306	13	of	of	ADP
gujaf-220	306	14	non	non	ADJ
gujaf-220	306	15	-	-	ADJ
gujaf-220	306	16	financial	financial	ADJ
gujaf-220	306	17	service	service	NOUN
gujaf-220	306	18	firms	firm	NOUN
gujaf-220	306	19	listed	list	VERB
gujaf-220	306	20	in	in	ADP
gujaf-220	306	21	nigeria	nigeria	PROPN
gujaf-220	306	22	.	.	PUNCT
gujaf-220	307	1	similarly	similarly	ADV
gujaf-220	307	2	,	,	PUNCT
gujaf-220	307	3	the	the	DET
gujaf-220	307	4	regression	regression	NOUN
gujaf-220	307	5	results	result	NOUN
gujaf-220	307	6	show	show	VERB
gujaf-220	307	7	a	a	DET
gujaf-220	307	8	negative	negative	ADJ
gujaf-220	307	9	association	association	NOUN
gujaf-220	307	10	between	between	ADP
gujaf-220	307	11	risk	risk	NOUN
gujaf-220	307	12	culture	culture	NOUN
gujaf-220	307	13	(	(	PUNCT
gujaf-220	307	14	rc	rc	PROPN
gujaf-220	307	15	)	)	PUNCT
gujaf-220	307	16	and	and	CCONJ
gujaf-220	307	17	financial	financial	ADJ
gujaf-220	307	18	reporting	reporting	NOUN
gujaf-220	307	19	quality	quality	NOUN
gujaf-220	307	20	(	(	PUNCT
gujaf-220	307	21	frq	frq	PROPN
gujaf-220	307	22	)	)	PUNCT
gujaf-220	307	23	,	,	PUNCT
gujaf-220	307	24	which	which	PRON
gujaf-220	307	25	is	be	AUX
gujaf-220	307	26	significant	significant	ADJ
gujaf-220	307	27	(	(	PUNCT
gujaf-220	307	28	p<.01	p<.01	PROPN
gujaf-220	307	29	)	)	PUNCT
gujaf-220	307	30	.	.	PUNCT
gujaf-220	308	1	thus	thus	ADV
gujaf-220	308	2	,	,	PUNCT
gujaf-220	308	3	the	the	DET
gujaf-220	308	4	hypothesis	hypothesis	NOUN
gujaf-220	308	5	two	two	NUM
gujaf-220	308	6	(	(	PUNCT
gujaf-220	308	7	h2	h2	NOUN
gujaf-220	308	8	)	)	PUNCT
gujaf-220	308	9	of	of	ADP
gujaf-220	308	10	the	the	DET
gujaf-220	308	11	study	study	NOUN
gujaf-220	308	12	which	which	PRON
gujaf-220	308	13	says	say	VERB
gujaf-220	308	14	risk	risk	NOUN
gujaf-220	308	15	culture	culture	NOUN
gujaf-220	308	16	(	(	PUNCT
gujaf-220	308	17	rc	rc	PROPN
gujaf-220	308	18	)	)	PUNCT
gujaf-220	308	19	has	have	VERB
gujaf-220	308	20	no	no	DET
gujaf-220	308	21	significance	significance	NOUN
gujaf-220	308	22	influence	influence	NOUN
gujaf-220	308	23	on	on	ADP
gujaf-220	308	24	financial	financial	ADJ
gujaf-220	308	25	reporting	reporting	NOUN
gujaf-220	308	26	quality	quality	NOUN
gujaf-220	308	27	(	(	PUNCT
gujaf-220	308	28	frq	frq	PROPN
gujaf-220	308	29	)	)	PUNCT
gujaf-220	308	30	of	of	ADP
gujaf-220	308	31	non	non	ADJ
gujaf-220	308	32	-	-	ADJ
gujaf-220	308	33	financial	financial	ADJ
gujaf-220	308	34	service	service	NOUN
gujaf-220	308	35	firms	firm	NOUN
gujaf-220	308	36	is	be	AUX
gujaf-220	308	37	rejected	reject	VERB
gujaf-220	308	38	.	.	PUNCT
gujaf-220	309	1	this	this	PRON
gujaf-220	309	2	suggests	suggest	VERB
gujaf-220	309	3	that	that	SCONJ
gujaf-220	309	4	an	an	DET
gujaf-220	309	5	appropriate	appropriate	ADJ
gujaf-220	309	6	risk	risk	NOUN
gujaf-220	309	7	19	19	NUM
gujaf-220	309	8	culture	culture	NOUN
gujaf-220	309	9	improves	improve	VERB
gujaf-220	309	10	the	the	DET
gujaf-220	309	11	quality	quality	NOUN
gujaf-220	309	12	of	of	ADP
gujaf-220	309	13	earnings	earning	NOUN
gujaf-220	309	14	which	which	PRON
gujaf-220	309	15	invariably	invariably	ADV
gujaf-220	309	16	improves	improve	VERB
gujaf-220	309	17	financial	financial	ADJ
gujaf-220	309	18	reporting	reporting	NOUN
gujaf-220	309	19	quality	quality	NOUN
gujaf-220	309	20	.	.	PUNCT
gujaf-220	310	1	this	this	DET
gujaf-220	310	2	result	result	NOUN
gujaf-220	310	3	was	be	AUX
gujaf-220	310	4	proved	prove	VERB
gujaf-220	310	5	by	by	ADP
gujaf-220	310	6	the	the	DET
gujaf-220	310	7	coefficient	coefficient	NOUN
gujaf-220	310	8	value	value	NOUN
gujaf-220	310	9	of	of	ADP
gujaf-220	310	10	-0.164	-0.164	NOUN
gujaf-220	310	11	and	and	CCONJ
gujaf-220	310	12	a	a	DET
gujaf-220	310	13	t	t	NOUN
gujaf-220	310	14	-	-	PUNCT
gujaf-220	310	15	value	value	NOUN
gujaf-220	310	16	of	of	ADP
gujaf-220	310	17	-3.90	-3.90	PROPN
gujaf-220	310	18	with	with	ADP
gujaf-220	310	19	a	a	DET
gujaf-220	310	20	p	p	NOUN
gujaf-220	310	21	-	-	PUNCT
gujaf-220	310	22	value	value	NOUN
gujaf-220	310	23	of	of	ADP
gujaf-220	310	24	0.000	0.000	NUM
gujaf-220	310	25	.	.	PUNCT
gujaf-220	311	1	the	the	DET
gujaf-220	311	2	regression	regression	NOUN
gujaf-220	311	3	coefficient	coefficient	NOUN
gujaf-220	311	4	in	in	ADP
gujaf-220	311	5	respect	respect	NOUN
gujaf-220	311	6	of	of	ADP
gujaf-220	311	7	risk	risk	NOUN
gujaf-220	311	8	apatite	apatite	NOUN
gujaf-220	311	9	(	(	PUNCT
gujaf-220	311	10	ra	ra	NOUN
gujaf-220	311	11	)	)	PUNCT
gujaf-220	311	12	stood	stand	VERB
gujaf-220	311	13	at	at	ADP
gujaf-220	311	14	0.430	0.430	NUM
gujaf-220	311	15	,	,	PUNCT
gujaf-220	311	16	which	which	PRON
gujaf-220	311	17	is	be	AUX
gujaf-220	311	18	statistically	statistically	ADV
gujaf-220	311	19	significant	significant	ADJ
gujaf-220	311	20	.	.	PUNCT
gujaf-220	312	1	this	this	PRON
gujaf-220	312	2	was	be	AUX
gujaf-220	312	3	revealed	reveal	VERB
gujaf-220	312	4	by	by	ADP
gujaf-220	312	5	a	a	DET
gujaf-220	312	6	t	t	NOUN
gujaf-220	312	7	-	-	PUNCT
gujaf-220	312	8	value	value	NOUN
gujaf-220	312	9	of	of	ADP
gujaf-220	312	10	9.250	9.250	NUM
gujaf-220	312	11	and	and	CCONJ
gujaf-220	312	12	a	a	DET
gujaf-220	312	13	probability	probability	NOUN
gujaf-220	312	14	value	value	NOUN
gujaf-220	312	15	of	of	ADP
gujaf-220	312	16	0.000	0.000	NUM
gujaf-220	312	17	(	(	PUNCT
gujaf-220	312	18	p<1	p<1	NOUN
gujaf-220	312	19	)	)	PUNCT
gujaf-220	312	20	.	.	PUNCT
gujaf-220	313	1	thus	thus	ADV
gujaf-220	313	2	,	,	PUNCT
gujaf-220	313	3	hypothesis	hypothesis	NOUN
gujaf-220	313	4	three	three	NUM
gujaf-220	313	5	of	of	ADP
gujaf-220	313	6	the	the	DET
gujaf-220	313	7	study	study	NOUN
gujaf-220	313	8	which	which	PRON
gujaf-220	313	9	states	state	VERB
gujaf-220	313	10	that	that	SCONJ
gujaf-220	313	11	risk	risk	NOUN
gujaf-220	313	12	apatite	apatite	NOUN
gujaf-220	313	13	(	(	PUNCT
gujaf-220	313	14	ra	ra	NOUN
gujaf-220	313	15	)	)	PUNCT
gujaf-220	313	16	has	have	VERB
gujaf-220	313	17	no	no	DET
gujaf-220	313	18	significant	significant	ADJ
gujaf-220	313	19	impact	impact	NOUN
gujaf-220	313	20	on	on	ADP
gujaf-220	313	21	financial	financial	ADJ
gujaf-220	313	22	reporting	reporting	NOUN
gujaf-220	313	23	quality	quality	NOUN
gujaf-220	313	24	of	of	ADP
gujaf-220	313	25	non	non	ADJ
gujaf-220	313	26	-	-	ADJ
gujaf-220	313	27	financial	financial	ADJ
gujaf-220	313	28	service	service	NOUN
gujaf-220	313	29	firms	firm	NOUN
gujaf-220	313	30	is	be	AUX
gujaf-220	313	31	hereby	hereby	ADV
gujaf-220	313	32	,	,	PUNCT
gujaf-220	313	33	rejected	reject	VERB
gujaf-220	313	34	.	.	PUNCT
gujaf-220	314	1	this	this	PRON
gujaf-220	314	2	implies	imply	VERB
gujaf-220	314	3	that	that	SCONJ
gujaf-220	314	4	where	where	SCONJ
gujaf-220	314	5	the	the	DET
gujaf-220	314	6	risk	risk	NOUN
gujaf-220	314	7	apatite	apatite	NOUN
gujaf-220	314	8	increases	increase	NOUN
gujaf-220	314	9	,	,	PUNCT
gujaf-220	314	10	the	the	DET
gujaf-220	314	11	financial	financial	ADJ
gujaf-220	314	12	reporting	reporting	NOUN
gujaf-220	314	13	quality	quality	NOUN
gujaf-220	314	14	of	of	ADP
gujaf-220	314	15	the	the	DET
gujaf-220	314	16	selected	select	VERB
gujaf-220	314	17	firms	firm	NOUN
gujaf-220	314	18	decreases	decrease	VERB
gujaf-220	314	19	.	.	PUNCT
gujaf-220	315	1	5	5	X
gujaf-220	315	2	.	.	X
gujaf-220	315	3	conclusion	conclusion	NOUN
gujaf-220	315	4	and	and	CCONJ
gujaf-220	315	5	recommendation	recommendation	NOUN
gujaf-220	315	6	the	the	DET
gujaf-220	315	7	study	study	NOUN
gujaf-220	315	8	concludes	conclude	VERB
gujaf-220	315	9	that	that	SCONJ
gujaf-220	315	10	managers	manager	NOUN
gujaf-220	315	11	risk	risk	VERB
gujaf-220	315	12	governance	governance	NOUN
gujaf-220	315	13	culture	culture	NOUN
gujaf-220	315	14	of	of	ADP
gujaf-220	315	15	non	non	ADJ
gujaf-220	315	16	-	-	ADJ
gujaf-220	315	17	financial	financial	ADJ
gujaf-220	315	18	service	service	NOUN
gujaf-220	315	19	firms	firm	NOUN
gujaf-220	315	20	listed	list	VERB
gujaf-220	315	21	in	in	ADP
gujaf-220	315	22	nigeria	nigeria	PROPN
gujaf-220	315	23	play	play	VERB
gujaf-220	315	24	an	an	DET
gujaf-220	315	25	important	important	ADJ
gujaf-220	315	26	role	role	NOUN
gujaf-220	315	27	in	in	ADP
gujaf-220	315	28	improving	improve	VERB
gujaf-220	315	29	the	the	DET
gujaf-220	315	30	quality	quality	NOUN
gujaf-220	315	31	of	of	ADP
gujaf-220	315	32	financial	financial	ADJ
gujaf-220	315	33	reporting	reporting	NOUN
gujaf-220	315	34	of	of	ADP
gujaf-220	315	35	non	non	ADJ
gujaf-220	315	36	-	-	ADJ
gujaf-220	315	37	financial	financial	ADJ
gujaf-220	315	38	service	service	NOUN
gujaf-220	315	39	firms	firm	NOUN
gujaf-220	315	40	listed	list	VERB
gujaf-220	315	41	in	in	ADP
gujaf-220	315	42	nigeria	nigeria	PROPN
gujaf-220	315	43	.	.	PUNCT
gujaf-220	316	1	based	base	VERB
gujaf-220	316	2	on	on	ADP
gujaf-220	316	3	the	the	DET
gujaf-220	316	4	findings	finding	NOUN
gujaf-220	316	5	of	of	ADP
gujaf-220	316	6	the	the	DET
gujaf-220	316	7	study	study	NOUN
gujaf-220	316	8	,	,	PUNCT
gujaf-220	316	9	the	the	DET
gujaf-220	316	10	following	follow	VERB
gujaf-220	316	11	recommendations	recommendation	NOUN
gujaf-220	316	12	are	be	AUX
gujaf-220	316	13	suggested	suggest	VERB
gujaf-220	316	14	to	to	ADP
gujaf-220	316	15	non	non	ADJ
gujaf-220	316	16	-	-	ADJ
gujaf-220	316	17	financial	financial	ADJ
gujaf-220	316	18	service	service	NOUN
gujaf-220	316	19	firms	firm	NOUN
gujaf-220	316	20	listed	list	VERB
gujaf-220	316	21	in	in	ADP
gujaf-220	316	22	nigeria	nigeria	PROPN
gujaf-220	316	23	on	on	ADP
gujaf-220	316	24	how	how	SCONJ
gujaf-220	316	25	to	to	PART
gujaf-220	316	26	improve	improve	VERB
gujaf-220	316	27	their	their	PRON
gujaf-220	316	28	financial	financial	ADJ
gujaf-220	316	29	reporting	reporting	NOUN
gujaf-220	316	30	quality	quality	NOUN
gujaf-220	316	31	.	.	PUNCT
gujaf-220	317	1	that	that	DET
gujaf-220	317	2	shareholder	shareholder	NOUN
gujaf-220	317	3	should	should	AUX
gujaf-220	317	4	consider	consider	VERB
gujaf-220	317	5	adhering	adhere	VERB
gujaf-220	317	6	strictly	strictly	ADV
gujaf-220	317	7	with	with	ADP
gujaf-220	317	8	the	the	DET
gujaf-220	317	9	provision	provision	NOUN
gujaf-220	317	10	of	of	ADP
gujaf-220	317	11	the	the	DET
gujaf-220	317	12	corporate	corporate	ADJ
gujaf-220	317	13	governance	governance	NOUN
gujaf-220	317	14	code	code	NOUN
gujaf-220	317	15	while	while	SCONJ
gujaf-220	317	16	appointing	appoint	VERB
gujaf-220	317	17	board	board	NOUN
gujaf-220	317	18	members	member	NOUN
gujaf-220	317	19	so	so	SCONJ
gujaf-220	317	20	as	as	SCONJ
gujaf-220	317	21	to	to	PART
gujaf-220	317	22	appoint	appoint	VERB
gujaf-220	317	23	members	member	NOUN
gujaf-220	317	24	capable	capable	ADJ
gujaf-220	317	25	of	of	ADP
gujaf-220	317	26	monitoring	monitor	VERB
gujaf-220	317	27	firms	firm	NOUN
gujaf-220	317	28	risk	risk	VERB
gujaf-220	317	29	investment	investment	NOUN
gujaf-220	317	30	by	by	ADP
gujaf-220	317	31	serving	serve	VERB
gujaf-220	317	32	in	in	ADP
gujaf-220	317	33	board	board	NOUN
gujaf-220	317	34	risk	risk	NOUN
gujaf-220	317	35	committee	committee	NOUN
gujaf-220	317	36	.	.	PUNCT
gujaf-220	318	1	firm	firm	ADJ
gujaf-220	318	2	managers	manager	NOUN
gujaf-220	318	3	should	should	AUX
gujaf-220	318	4	also	also	ADV
gujaf-220	318	5	consider	consider	VERB
gujaf-220	318	6	maintaining	maintain	VERB
gujaf-220	318	7	a	a	DET
gujaf-220	318	8	good	good	ADJ
gujaf-220	318	9	risk	risk	NOUN
gujaf-220	318	10	culture	culture	NOUN
gujaf-220	318	11	as	as	SCONJ
gujaf-220	318	12	it	it	PRON
gujaf-220	318	13	was	be	AUX
gujaf-220	318	14	found	find	VERB
gujaf-220	318	15	worthy	worthy	ADJ
gujaf-220	318	16	in	in	ADP
gujaf-220	318	17	improving	improve	VERB
gujaf-220	318	18	financial	financial	ADJ
gujaf-220	318	19	reporting	reporting	NOUN
gujaf-220	318	20	quality	quality	NOUN
gujaf-220	318	21	of	of	ADP
gujaf-220	318	22	non	non	ADJ
gujaf-220	318	23	-	-	ADJ
gujaf-220	318	24	financial	financial	ADJ
gujaf-220	318	25	service	service	NOUN
gujaf-220	318	26	firms	firm	NOUN
gujaf-220	318	27	listed	list	VERB
gujaf-220	318	28	in	in	ADP
gujaf-220	318	29	nigeria	nigeria	PROPN
gujaf-220	318	30	.	.	PUNCT
gujaf-220	319	1	references	reference	NOUN
gujaf-220	319	2	abbott	abbott	PROPN
gujaf-220	319	3	.	.	PUNCT
gujaf-220	320	1	l.j	l.j	PROPN
gujaf-220	320	2	;	;	PUNCT
gujaf-220	320	3	daugherty	daugherty	PROPN
gujaf-220	320	4	,	,	PUNCT
gujaf-220	320	5	b	b	NOUN
gujaf-220	320	6	;	;	PUNCT
gujaf-220	320	7	parker	parker	PROPN
gujaf-220	320	8	,	,	PUNCT
gujaf-220	320	9	s	s	X
gujaf-220	320	10	;	;	PUNCT
gujaf-220	320	11	&	&	CCONJ
gujaf-220	320	12	peters	peters	PROPN
gujaf-220	320	13	,	,	PUNCT
gujaf-220	320	14	g.f	g.f	PROPN
gujaf-220	320	15	.	.	PROPN
gujaf-220	321	1	(	(	PUNCT
gujaf-220	321	2	2016	2016	NUM
gujaf-220	321	3	):	):	PUNCT
gujaf-220	321	4	internal	internal	ADJ
gujaf-220	321	5	audit	audit	NOUN
gujaf-220	321	6	quality	quality	NOUN
gujaf-220	321	7	and	and	CCONJ
gujaf-220	321	8	financial	financial	ADJ
gujaf-220	321	9	reporting	reporting	NOUN
gujaf-220	321	10	quality	quality	NOUN
gujaf-220	321	11	:	:	PUNCT
gujaf-220	321	12	the	the	DET
gujaf-220	321	13	joint	joint	ADJ
gujaf-220	321	14	importance	importance	NOUN
gujaf-220	321	15	of	of	ADP
gujaf-220	321	16	independence	independence	NOUN
gujaf-220	321	17	and	and	CCONJ
gujaf-220	321	18	competence	competence	NOUN
gujaf-220	321	19	;	;	PUNCT
gujaf-220	321	20	journal	journal	NOUN
gujaf-220	321	21	of	of	ADP
gujaf-220	321	22	accounting	accounting	NOUN
gujaf-220	321	23	research	research	NOUN
gujaf-220	321	24	,	,	PUNCT
gujaf-220	321	25	vol.54	vol.54	PROPN
gujaf-220	321	26	(	(	PUNCT
gujaf-220	321	27	1	1	NUM
gujaf-220	321	28	)	)	PUNCT
gujaf-220	321	29	,	,	PUNCT
gujaf-220	321	30	pp.3	pp.3	PROPN
gujaf-220	321	31	-	-	SYM
gujaf-220	321	32	17	17	NUM
gujaf-220	321	33	.	.	PUNCT
gujaf-220	322	1	abdul	abdul	PROPN
gujaf-220	322	2	malik	malik	PROPN
gujaf-220	322	3	,	,	PUNCT
gujaf-220	322	4	s	s	PROPN
gujaf-220	322	5	;	;	PUNCT
gujaf-220	322	6	&	&	CCONJ
gujaf-220	322	7	ahmad	ahmad	PROPN
gujaf-220	322	8	,	,	PUNCT
gujaf-220	322	9	a.c	a.c	PROPN
gujaf-220	322	10	.	.	PROPN
gujaf-220	322	11	(	(	PUNCT
gujaf-220	322	12	2017	2017	NUM
gujaf-220	322	13	):	):	PUNCT
gujaf-220	322	14	auditor	auditor	NOUN
gujaf-220	322	15	tolerance	tolerance	NOUN
gujaf-220	322	16	of	of	ADP
gujaf-220	322	17	accrual	accrual	ADJ
gujaf-220	322	18	-	-	PUNCT
gujaf-220	322	19	based	base	VERB
gujaf-220	322	20	and	and	CCONJ
gujaf-220	322	21	real	real	ADJ
gujaf-220	322	22	earnings	earning	NOUN
gujaf-220	322	23	management	management	NOUN
gujaf-220	322	24	in	in	ADP
gujaf-220	322	25	boardrooms	boardroom	NOUN
gujaf-220	322	26	of	of	ADP
gujaf-220	322	27	politically	politically	ADV
gujaf-220	322	28	connected	connect	VERB
gujaf-220	322	29	nigerian	nigerian	ADJ
gujaf-220	322	30	firms	firm	NOUN
gujaf-220	322	31	;	;	PUNCT
gujaf-220	322	32	asian	asian	ADJ
gujaf-220	322	33	journal	journal	NOUN
gujaf-220	322	34	of	of	ADP
gujaf-220	322	35	accounting	accounting	NOUN
gujaf-220	322	36	and	and	CCONJ
gujaf-220	322	37	governance	governance	NOUN
gujaf-220	322	38	,	,	PUNCT
gujaf-220	322	39	vol.8	vol.8	PROPN
gujaf-220	322	40	,	,	PUNCT
gujaf-220	322	41	pp.101	pp.101	NOUN
gujaf-220	322	42	-	-	PUNCT
gujaf-220	322	43	111	111	NUM
gujaf-220	322	44	.	.	PUNCT
gujaf-220	323	1	abdullah	abdullah	PROPN
gujaf-220	323	2	,	,	PUNCT
gujaf-220	323	3	m	m	PROPN
gujaf-220	323	4	;	;	PUNCT
gujaf-220	323	5	&	&	CCONJ
gujaf-220	323	6	chen	chen	PROPN
gujaf-220	323	7	,	,	PUNCT
gujaf-220	323	8	l.	l.	PROPN
gujaf-220	323	9	(	(	PUNCT
gujaf-220	323	10	2010	2010	NUM
gujaf-220	323	11	):	):	PUNCT
gujaf-220	323	12	the	the	DET
gujaf-220	323	13	association	association	NOUN
gujaf-220	323	14	between	between	ADP
gujaf-220	323	15	committees	committee	NOUN
gujaf-220	323	16	responsible	responsible	ADJ
gujaf-220	323	17	for	for	ADP
gujaf-220	323	18	risk	risk	NOUN
gujaf-220	323	19	management	management	NOUN
gujaf-220	323	20	and	and	CCONJ
gujaf-220	323	21	the	the	DET
gujaf-220	323	22	disclosure	disclosure	NOUN
gujaf-220	323	23	level	level	NOUN
gujaf-220	323	24	of	of	ADP
gujaf-220	323	25	fianacial	fianacial	ADJ
gujaf-220	323	26	instruments	instrument	NOUN
gujaf-220	323	27	information	information	NOUN
gujaf-220	323	28	among	among	ADP
gujaf-220	323	29	listed	list	VERB
gujaf-220	323	30	companies	company	NOUN
gujaf-220	323	31	in	in	ADP
gujaf-220	323	32	malaysia	malaysia	PROPN
gujaf-220	323	33	;	;	PUNCT
gujaf-220	323	34	msc	msc	PROPN
gujaf-220	323	35	thesis	thesis	NOUN
gujaf-220	323	36	presented	present	VERB
gujaf-220	323	37	to	to	ADP
gujaf-220	323	38	the	the	DET
gujaf-220	323	39	graduate	graduate	ADJ
gujaf-220	323	40	school	school	NOUN
gujaf-220	323	41	of	of	ADP
gujaf-220	323	42	business	business	NOUN
gujaf-220	323	43	,	,	PUNCT
gujaf-220	323	44	economic	economic	ADJ
gujaf-220	323	45	and	and	CCONJ
gujaf-220	323	46	law	law	NOUN
gujaf-220	323	47	,	,	PUNCT
gujaf-220	323	48	university	university	PROPN
gujaf-220	323	49	of	of	ADP
gujaf-220	323	50	gothenburg	gothenburg	PROPN
gujaf-220	323	51	;	;	PUNCT
gujaf-220	323	52	pdf.semanticscholar.org	pdf.semanticscholar.org	PROPN
gujaf-220	323	53	last	last	ADV
gujaf-220	323	54	accessed	access	VERB
gujaf-220	323	55	27	27	NUM
gujaf-220	323	56	th	th	NOUN
gujaf-220	323	57	may	may	AUX
gujaf-220	323	58	,	,	PUNCT
gujaf-220	323	59	2020	2020	NUM
gujaf-220	323	60	.	.	PUNCT
gujaf-220	324	1	abdullahi	abdullahi	PROPN
gujaf-220	324	2	,	,	PUNCT
gujaf-220	324	3	m	m	PROPN
gujaf-220	324	4	;	;	PUNCT
gujaf-220	324	5	&	&	CCONJ
gujaf-220	324	6	shukor	shukor	PROPN
gujaf-220	324	7	,	,	PUNCT
gujaf-220	324	8	z.	z.	PROPN
gujaf-220	324	9	(	(	PUNCT
gujaf-220	324	10	2018	2018	NUM
gujaf-220	324	11	):	):	PUNCT
gujaf-220	324	12	the	the	DET
gujaf-220	324	13	comparative	comparative	ADJ
gujaf-220	324	14	moderating	moderate	VERB
gujaf-220	324	15	effect	effect	NOUN
gujaf-220	324	16	of	of	ADP
gujaf-220	324	17	risk	risk	NOUN
gujaf-220	324	18	management	management	NOUN
gujaf-220	324	19	committee	committee	NOUN
gujaf-220	324	20	and	and	CCONJ
gujaf-220	324	21	audit	audit	NOUN
gujaf-220	324	22	committee	committee	NOUN
gujaf-220	324	23	on	on	ADP
gujaf-220	324	24	the	the	DET
gujaf-220	324	25	association	association	NOUN
gujaf-220	324	26	between	between	ADP
gujaf-220	324	27	voluntary	voluntary	ADJ
gujaf-220	324	28	risk	risk	NOUN
gujaf-220	324	29	management	management	NOUN
gujaf-220	324	30	disclosure	disclosure	NOUN
gujaf-220	324	31	and	and	CCONJ
gujaf-220	324	32	firm	firm	ADJ
gujaf-220	324	33	performance	performance	NOUN
gujaf-220	324	34	;	;	PUNCT
gujaf-220	324	35	https://doi.org/10.1756pengurusan-2018-51-14	https://doi.org/10.1756pengurusan-2018-51-14	X
gujaf-220	324	36	.	.	PUNCT
gujaf-220	324	37	abubakar	abubakar	PROPN
gujaf-220	324	38	,	,	PUNCT
gujaf-220	324	39	a.h	a.h	PROPN
gujaf-220	324	40	;	;	PUNCT
gujaf-220	324	41	ado	ado	NOUN
gujaf-220	324	42	,	,	PUNCT
gujaf-220	324	43	a.b	a.b	PROPN
gujaf-220	324	44	;	;	PUNCT
gujaf-220	324	45	mohamed	mohamed	PROPN
gujaf-220	324	46	,	,	PUNCT
gujaf-220	324	47	m.i	m.i	PROPN
gujaf-220	324	48	&	&	CCONJ
gujaf-220	324	49	mustapha	mustapha	PROPN
gujaf-220	324	50	,	,	PUNCT
gujaf-220	324	51	u.a	u.a	PROPN
gujaf-220	324	52	.	.	PROPN
gujaf-220	324	53	(	(	PUNCT
gujaf-220	324	54	2018	2018	NUM
gujaf-220	324	55	):	):	PUNCT
gujaf-220	324	56	the	the	DET
gujaf-220	324	57	effect	effect	NOUN
gujaf-220	324	58	of	of	ADP
gujaf-220	324	59	risk	risk	NOUN
gujaf-220	324	60	management	management	NOUN
gujaf-220	324	61	attributes	attribute	NOUN
gujaf-220	324	62	&	&	CCONJ
gujaf-220	324	63	board	board	PROPN
gujaf-220	324	64	financial	financial	ADJ
gujaf-220	324	65	knowledge	knowledge	NOUN
gujaf-220	324	66	on	on	ADP
gujaf-220	324	67	financial	financial	ADJ
gujaf-220	324	68	performance	performance	NOUN
gujaf-220	324	69	of	of	ADP
gujaf-220	324	70	listed	list	VERB
gujaf-220	324	71	banks	bank	NOUN
gujaf-220	324	72	in	in	ADP
gujaf-220	324	73	nigeria	nigeria	PROPN
gujaf-220	324	74	;	;	PUNCT
gujaf-220	324	75	american	american	PROPN
gujaf-220	324	76	journal	journal	PROPN
gujaf-220	324	77	of	of	ADP
gujaf-220	324	78	business	business	NOUN
gujaf-220	324	79	and	and	CCONJ
gujaf-220	324	80	management	management	NOUN
gujaf-220	324	81	,	,	PUNCT
gujaf-220	324	82	vol.1(5	vol.1(5	NOUN
gujaf-220	324	83	)	)	PUNCT
gujaf-220	324	84	,	,	PUNCT
gujaf-220	324	85	pp.7	pp.7	PROPN
gujaf-220	324	86	-	-	SYM
gujaf-220	324	87	13	13	NUM
gujaf-220	324	88	.	.	PUNCT
gujaf-220	325	1	acharyya	acharyya	PROPN
gujaf-220	325	2	,	,	PUNCT
gujaf-220	325	3	m	m	PROPN
gujaf-220	325	4	;	;	PUNCT
gujaf-220	325	5	&	&	CCONJ
gujaf-220	325	6	johnson	johnson	PROPN
gujaf-220	325	7	,	,	PUNCT
gujaf-220	325	8	j.	j.	PROPN
gujaf-220	325	9	(	(	PUNCT
gujaf-220	325	10	2006	2006	NUM
gujaf-220	325	11	):	):	PUNCT
gujaf-220	325	12	investigating	investigate	VERB
gujaf-220	325	13	the	the	DET
gujaf-220	325	14	development	development	NOUN
gujaf-220	325	15	of	of	ADP
gujaf-220	325	16	enterprise	enterprise	NOUN
gujaf-220	325	17	risk	risk	NOUN
gujaf-220	325	18	management	management	NOUN
gujaf-220	325	19	in	in	ADP
gujaf-220	325	20	the	the	DET
gujaf-220	325	21	insurance	insurance	NOUN
gujaf-220	325	22	industry	industry	NOUN
gujaf-220	325	23	:	:	PUNCT
gujaf-220	325	24	an	an	DET
gujaf-220	325	25	empirical	empirical	ADJ
gujaf-220	325	26	study	study	NOUN
gujaf-220	325	27	of	of	ADP
gujaf-220	325	28	four	four	NUM
gujaf-220	325	29	major	major	ADJ
gujaf-220	325	30	european	european	ADJ
gujaf-220	325	31	insurers	insurer	NOUN
gujaf-220	325	32	;	;	PUNCT
gujaf-220	325	33	the	the	DET
gujaf-220	325	34	general	general	ADJ
gujaf-220	325	35	papers	paper	NOUN
gujaf-220	325	36	on	on	ADP
gujaf-220	325	37	risk	risk	NOUN
gujaf-220	325	38	and	and	CCONJ
gujaf-220	325	39	insurance	insurance	NOUN
gujaf-220	325	40	;	;	PUNCT
gujaf-220	325	41	www.researchgate.netlast	www.researchgate.netlast	X
gujaf-220	325	42	accessed	access	VERB
gujaf-220	325	43	24	24	NUM
gujaf-220	325	44	th	th	NUM
gujaf-220	325	45	april	april	PROPN
gujaf-220	325	46	,	,	PUNCT
gujaf-220	325	47	2020	2020	NUM
gujaf-220	325	48	.	.	PUNCT
gujaf-220	326	1	aifuwa	aifuwa	PROPN
gujaf-220	326	2	,	,	PUNCT
gujaf-220	326	3	h.o	h.o	PROPN
gujaf-220	326	4	;	;	PUNCT
gujaf-220	326	5	&	&	CCONJ
gujaf-220	326	6	embele	embele	PROPN
gujaf-220	326	7	,	,	PUNCT
gujaf-220	326	8	k.	k.	PROPN
gujaf-220	326	9	(	(	PUNCT
gujaf-220	326	10	2019	2019	NUM
gujaf-220	326	11	):	):	PUNCT
gujaf-220	326	12	board	board	NOUN
gujaf-220	326	13	characteristics	characteristic	NOUN
gujaf-220	326	14	and	and	CCONJ
gujaf-220	326	15	financial	financial	ADJ
gujaf-220	326	16	reporting	reporting	NOUN
gujaf-220	326	17	quality	quality	NOUN
gujaf-220	326	18	;	;	PUNCT
gujaf-220	326	19	journal	journal	NOUN
gujaf-220	326	20	of	of	ADP
gujaf-220	326	21	accounting	accounting	NOUN
gujaf-220	326	22	and	and	CCONJ
gujaf-220	326	23	financial	financial	ADJ
gujaf-220	326	24	management	management	NOUN
gujaf-220	326	25	;	;	PUNCT
gujaf-220	326	26	vol.5(1	vol.5(1	NOUN
gujaf-220	326	27	)	)	PUNCT
gujaf-220	326	28	,	,	PUNCT
gujaf-220	326	29	pp.30	pp.30	NOUN
gujaf-220	326	30	-	-	PUNCT
gujaf-220	326	31	36	36	NUM
gujaf-220	326	32	.	.	PUNCT
gujaf-220	327	1	al	al	PROPN
gujaf-220	327	2	shaer	shaer	PROPN
gujaf-220	327	3	,	,	PUNCT
gujaf-220	327	4	h	h	NOUN
gujaf-220	327	5	;	;	PUNCT
gujaf-220	327	6	salama	salama	NOUN
gujaf-220	327	7	,	,	PUNCT
gujaf-220	327	8	a	a	PRON
gujaf-220	327	9	;	;	PUNCT
gujaf-220	327	10	and	and	CCONJ
gujaf-220	327	11	toms	tom	NOUN
gujaf-220	327	12	,	,	PUNCT
gujaf-220	327	13	s.	s.	PROPN
gujaf-220	327	14	(	(	PUNCT
gujaf-220	327	15	2017	2017	NUM
gujaf-220	327	16	):	):	PUNCT
gujaf-220	327	17	audit	audit	NOUN
gujaf-220	327	18	committees	committee	NOUN
gujaf-220	327	19	and	and	CCONJ
gujaf-220	327	20	financial	financial	ADJ
gujaf-220	327	21	reporting	reporting	NOUN
gujaf-220	327	22	quality	quality	NOUN
gujaf-220	327	23	:	:	PUNCT
gujaf-220	327	24	evidence	evidence	NOUN
gujaf-220	327	25	from	from	ADP
gujaf-220	327	26	uk	uk	PROPN
gujaf-220	327	27	environmental	environmental	ADJ
gujaf-220	327	28	accounting	accounting	NOUN
gujaf-220	327	29	disclosures	disclosure	NOUN
gujaf-220	327	30	;	;	PUNCT
gujaf-220	327	31	journal	journal	NOUN
gujaf-220	327	32	of	of	ADP
gujaf-220	327	33	applied	apply	VERB
gujaf-220	327	34	accounting	accounting	NOUN
gujaf-220	327	35	research	research	NOUN
gujaf-220	327	36	,	,	PUNCT
gujaf-220	327	37	vol.18(1	vol.18(1	NOUN
gujaf-220	327	38	)	)	PUNCT
gujaf-220	327	39	,	,	PUNCT
gujaf-220	327	40	pp.2	pp.2	PROPN
gujaf-220	327	41	-	-	PUNCT
gujaf-220	327	42	21	21	NUM
gujaf-220	327	43	.	.	PUNCT
gujaf-220	328	1	https://doi.org/10.1756pengurusan-2018-51-14	https://doi.org/10.1756pengurusan-2018-51-14	NOUN
gujaf-220	328	2	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
gujaf-220	328	3	20	20	NUM
gujaf-220	328	4	alix	alix	PROPN
gujaf-220	328	5	,	,	PUNCT
gujaf-220	328	6	m.	m.	NOUN
gujaf-220	328	7	(	(	PUNCT
gujaf-220	328	8	2012	2012	NUM
gujaf-220	328	9	)	)	PUNCT
gujaf-220	328	10	risk	risk	NOUN
gujaf-220	328	11	governance	governance	NOUN
gujaf-220	328	12	:	:	PUNCT
gujaf-220	328	13	appetite	appetite	NOUN
gujaf-220	328	14	,	,	PUNCT
gujaf-220	328	15	culture	culture	NOUN
gujaf-220	328	16	and	and	CCONJ
gujaf-220	328	17	the	the	DET
gujaf-220	328	18	limits	limit	NOUN
gujaf-220	328	19	of	of	ADP
gujaf-220	328	20	limits	limit	NOUN
gujaf-220	328	21	;	;	PUNCT
gujaf-220	328	22	the	the	DET
gujaf-220	328	23	federal	federal	PROPN
gujaf-220	328	24	reserve	reserve	PROPN
gujaf-220	328	25	bank	bank	PROPN
gujaf-220	328	26	of	of	ADP
gujaf-220	328	27	new	new	PROPN
gujaf-220	328	28	york	york	PROPN
gujaf-220	328	29	.	.	PUNCT
gujaf-220	329	1	https://www.newyorkfed.org/newsevents/speeches/2012/alix121114	https://www.newyorkfed.org/newsevents/speeches/2012/alix121114	PROPN
gujaf-220	329	2	,	,	PUNCT
gujaf-220	329	3	last	last	ADV
gujaf-220	329	4	accessed	access	VERB
gujaf-220	329	5	:	:	PUNCT
gujaf-220	329	6	13	13	NUM
gujaf-220	329	7	th	th	NUM
gujaf-220	329	8	september	september	PROPN
gujaf-220	329	9	2015	2015	NUM
gujaf-220	329	10	.	.	PUNCT
gujaf-220	330	1	amartey	amartey	PROPN
gujaf-220	330	2	,	,	PUNCT
gujaf-220	330	3	f.	f.	PROPN
gujaf-220	330	4	&	&	CCONJ
gujaf-220	330	5	kamal	kamal	PROPN
gujaf-220	330	6	,	,	PUNCT
gujaf-220	330	7	r.	r.	PROPN
gujaf-220	330	8	(	(	PUNCT
gujaf-220	330	9	2018	2018	NUM
gujaf-220	330	10	):	):	PUNCT
gujaf-220	330	11	enterprise	enterprise	NOUN
gujaf-220	330	12	risk	risk	NOUN
gujaf-220	330	13	management	management	NOUN
gujaf-220	330	14	,	,	PUNCT
gujaf-220	330	15	financial	financial	ADJ
gujaf-220	330	16	reporting	reporting	NOUN
gujaf-220	330	17	outcomes	outcome	NOUN
gujaf-220	330	18	,	,	PUNCT
gujaf-220	330	19	and	and	CCONJ
gujaf-220	330	20	auditor	auditor	NOUN
gujaf-220	330	21	behavior	behavior	NOUN
gujaf-220	330	22	,	,	PUNCT
gujaf-220	330	23	fma	fma	PROPN
gujaf-220	330	24	conference	conference	NOUN
gujaf-220	330	25	paper	paper	NOUN
gujaf-220	330	26	of	of	ADP
gujaf-220	330	27	september	september	PROPN
gujaf-220	330	28	,	,	PUNCT
gujaf-220	330	29	2018	2018	NUM
gujaf-220	330	30	,	,	PUNCT
gujaf-220	330	31	www.fmaconference.org/sandiego/papres/erm_and_reporting_quality.pdf	www.fmaconference.org/sandiego/papres/erm_and_reporting_quality.pdf	PROPN
gujaf-220	330	32	last	last	ADV
gujaf-220	330	33	accessed	access	VERB
gujaf-220	330	34	18th	18th	ADJ
gujaf-220	330	35	april	april	PROPN
gujaf-220	330	36	,	,	PUNCT
gujaf-220	330	37	2020	2020	NUM
gujaf-220	330	38	.	.	PUNCT
gujaf-220	331	1	anton	anton	PROPN
gujaf-220	331	2	,	,	PUNCT
gujaf-220	331	3	s.g	s.g	PROPN
gujaf-220	331	4	.	.	PROPN
gujaf-220	331	5	(	(	PUNCT
gujaf-220	331	6	2018	2018	NUM
gujaf-220	331	7	):	):	PUNCT
gujaf-220	331	8	the	the	DET
gujaf-220	331	9	impact	impact	NOUN
gujaf-220	331	10	of	of	ADP
gujaf-220	331	11	enterprise	enterprise	NOUN
gujaf-220	331	12	risk	risk	NOUN
gujaf-220	331	13	management	management	NOUN
gujaf-220	331	14	on	on	ADP
gujaf-220	331	15	firm	firm	ADJ
gujaf-220	331	16	value	value	NOUN
gujaf-220	331	17	:	:	PUNCT
gujaf-220	331	18	empirical	empirical	ADJ
gujaf-220	331	19	evidence	evidence	NOUN
gujaf-220	331	20	from	from	ADP
gujaf-220	331	21	romanian	romanian	ADJ
gujaf-220	331	22	non	non	NOUN
gujaf-220	331	23	-	-	NOUN
gujaf-220	331	24	firms	firm	NOUN
gujaf-220	331	25	,	,	PUNCT
gujaf-220	331	26	inzinerineekonomika	inzinerineekonomika	NOUN
gujaf-220	331	27	-	-	PUNCT
gujaf-220	331	28	engineering	engineering	NOUN
gujaf-220	331	29	econonmics	econonmic	NOUN
gujaf-220	331	30	,	,	PUNCT
gujaf-220	331	31	vol.29(2	vol.29(2	NOUN
gujaf-220	331	32	)	)	PUNCT
gujaf-220	331	33	,	,	PUNCT
gujaf-220	331	34	pp	pp	PROPN
gujaf-220	331	35	.	.	PUNCT
gujaf-220	332	1	151	151	NUM
gujaf-220	332	2	-	-	SYM
gujaf-220	332	3	167	167	NUM
gujaf-220	332	4	.	.	PUNCT
gujaf-220	333	1	battaglia	battaglia	PROPN
gujaf-220	333	2	,	,	PUNCT
gujaf-220	333	3	f	f	X
gujaf-220	333	4	;	;	PUNCT
gujaf-220	333	5	&	&	CCONJ
gujaf-220	333	6	gallo	gallo	PROPN
gujaf-220	333	7	,	,	PUNCT
gujaf-220	333	8	a.	a.	NOUN
gujaf-220	333	9	(	(	PUNCT
gujaf-220	333	10	2015	2015	NUM
gujaf-220	333	11	):	):	PUNCT
gujaf-220	333	12	risk	risk	NOUN
gujaf-220	333	13	governance	governance	NOUN
gujaf-220	333	14	and	and	CCONJ
gujaf-220	333	15	asian	asian	ADJ
gujaf-220	333	16	bank	bank	NOUN
gujaf-220	333	17	performance	performance	NOUN
gujaf-220	333	18	:	:	PUNCT
gujaf-220	333	19	an	an	DET
gujaf-220	333	20	empirical	empirical	ADJ
gujaf-220	333	21	investigation	investigation	NOUN
gujaf-220	333	22	over	over	ADP
gujaf-220	333	23	the	the	DET
gujaf-220	333	24	financial	financial	ADJ
gujaf-220	333	25	crisis	crisis	NOUN
gujaf-220	333	26	;	;	PUNCT
gujaf-220	333	27	emerging	emerge	VERB
gujaf-220	333	28	markets	market	NOUN
gujaf-220	333	29	review	review	VERB
gujaf-220	333	30	,	,	PUNCT
gujaf-220	333	31	https://doi.orglast	https://doi.orglast	NOUN
gujaf-220	333	32	visited	visit	VERB
gujaf-220	333	33	25	25	NUM
gujaf-220	333	34	th	th	NUM
gujaf-220	333	35	april	april	PROPN
gujaf-220	333	36	,	,	PUNCT
gujaf-220	333	37	2020	2020	NUM
gujaf-220	333	38	.	.	PUNCT
gujaf-220	334	1	baxter	baxter	NOUN
gujaf-220	334	2	,	,	PUNCT
gujaf-220	334	3	r	r	PROPN
gujaf-220	334	4	;	;	PUNCT
gujaf-220	334	5	bedard	bedard	PROPN
gujaf-220	334	6	,	,	PUNCT
gujaf-220	334	7	j.c	j.c	PROPN
gujaf-220	334	8	;	;	PUNCT
gujaf-220	334	9	hoitash	hoitash	PROPN
gujaf-220	334	10	,	,	PUNCT
gujaf-220	334	11	r	r	NOUN
gujaf-220	334	12	;	;	PUNCT
gujaf-220	334	13	yezegel	yezegel	NOUN
gujaf-220	334	14	,	,	PUNCT
gujaf-220	334	15	a.	a.	PROPN
gujaf-220	334	16	(	(	PUNCT
gujaf-220	334	17	2013	2013	NUM
gujaf-220	334	18	):	):	PUNCT
gujaf-220	334	19	enterprise	enterprise	NOUN
gujaf-220	334	20	risk	risk	NOUN
gujaf-220	334	21	management	management	NOUN
gujaf-220	334	22	program	program	NOUN
gujaf-220	334	23	quality	quality	NOUN
gujaf-220	334	24	:	:	PUNCT
gujaf-220	334	25	determinants	determinant	NOUN
gujaf-220	334	26	,	,	PUNCT
gujaf-220	334	27	value	value	NOUN
gujaf-220	334	28	relevance	relevance	NOUN
gujaf-220	334	29	,	,	PUNCT
gujaf-220	334	30	and	and	CCONJ
gujaf-220	334	31	the	the	DET
gujaf-220	334	32	financial	financial	ADJ
gujaf-220	334	33	crisis	crisis	NOUN
gujaf-220	334	34	;	;	PUNCT
gujaf-220	334	35	contemporary	contemporary	ADJ
gujaf-220	334	36	accounting	accounting	NOUN
gujaf-220	334	37	research	research	NOUN
gujaf-220	334	38	;	;	PUNCT
gujaf-220	334	39	vol.30(4	vol.30(4	ADJ
gujaf-220	334	40	)	)	PUNCT
gujaf-220	334	41	,	,	PUNCT
gujaf-220	334	42	pp.1264	pp.1264	PROPN
gujaf-220	334	43	-	-	PUNCT
gujaf-220	334	44	1295	1295	NUM
gujaf-220	334	45	.	.	PUNCT
gujaf-220	335	1	beasley	beasley	PROPN
gujaf-220	335	2	,	,	PUNCT
gujaf-220	335	3	m.s	m.s	PROPN
gujaf-220	335	4	;	;	PUNCT
gujaf-220	335	5	pagach	pagach	ADV
gujaf-220	335	6	,	,	PUNCT
gujaf-220	335	7	d.p	d.p	PROPN
gujaf-220	335	8	;	;	PUNCT
gujaf-220	335	9	&	&	CCONJ
gujaf-220	335	10	warr	warr	PROPN
gujaf-220	335	11	,	,	PUNCT
gujaf-220	335	12	r.s	r.s	PROPN
gujaf-220	335	13	.	.	PROPN
gujaf-220	335	14	(	(	PUNCT
gujaf-220	335	15	2008	2008	NUM
gujaf-220	335	16	):	):	PUNCT
gujaf-220	335	17	information	information	NOUN
gujaf-220	335	18	conveyed	convey	VERB
gujaf-220	335	19	i	i	PRON
gujaf-220	335	20	hiring	hire	VERB
gujaf-220	335	21	announcements	announcement	NOUN
gujaf-220	335	22	of	of	ADP
gujaf-220	335	23	senior	senior	ADJ
gujaf-220	335	24	executives	executive	NOUN
gujaf-220	335	25	overseeing	oversee	VERB
gujaf-220	335	26	enterprise	enterprise	NOUN
gujaf-220	335	27	-	-	PUNCT
gujaf-220	335	28	wide	wide	ADJ
gujaf-220	335	29	risk	risk	NOUN
gujaf-220	335	30	management	management	NOUN
gujaf-220	335	31	processes	process	NOUN
gujaf-220	335	32	;	;	PUNCT
gujaf-220	335	33	journal	journal	NOUN
gujaf-220	335	34	of	of	ADP
gujaf-220	335	35	accounting	accounting	NOUN
gujaf-220	335	36	,	,	PUNCT
gujaf-220	335	37	auditing	auditing	NOUN
gujaf-220	335	38	&	&	CCONJ
gujaf-220	335	39	finance	finance	NOUN
gujaf-220	335	40	;	;	PUNCT
gujaf-220	335	41	vo.23,pp.311	vo.23,pp.311	NOUN
gujaf-220	335	42	-	-	PUNCT
gujaf-220	335	43	332	332	NUM
gujaf-220	335	44	.	.	PUNCT
gujaf-220	336	1	belghitar	belghitar	NOUN
gujaf-220	336	2	,	,	PUNCT
gujaf-220	336	3	y	y	PROPN
gujaf-220	336	4	;	;	PUNCT
gujaf-220	336	5	&	&	CCONJ
gujaf-220	336	6	clark	clark	PROPN
gujaf-220	336	7	,	,	PUNCT
gujaf-220	336	8	e.a	e.a	PROPN
gujaf-220	336	9	.	.	PROPN
gujaf-220	336	10	(	(	PUNCT
gujaf-220	336	11	2011	2011	NUM
gujaf-220	336	12	):	):	PUNCT
gujaf-220	336	13	the	the	DET
gujaf-220	336	14	effect	effect	NOUN
gujaf-220	336	15	of	of	ADP
gujaf-220	336	16	ceo	ceo	NOUN
gujaf-220	336	17	risk	risk	NOUN
gujaf-220	336	18	appetite	appetite	NOUN
gujaf-220	336	19	on	on	ADP
gujaf-220	336	20	firm	firm	ADJ
gujaf-220	336	21	volatility	volatility	NOUN
gujaf-220	336	22	:	:	PUNCT
gujaf-220	336	23	an	an	DET
gujaf-220	336	24	empirical	empirical	ADJ
gujaf-220	336	25	analysis	analysis	NOUN
gujaf-220	336	26	of	of	ADP
gujaf-220	336	27	financial	financial	ADJ
gujaf-220	336	28	firms	firm	NOUN
gujaf-220	336	29	;	;	PUNCT
gujaf-220	336	30	www.researchgate.netlast	www.researchgate.netlast	X
gujaf-220	336	31	accessed	access	VERB
gujaf-220	336	32	7	7	NUM
gujaf-220	336	33	th	th	NOUN
gujaf-220	336	34	may	may	AUX
gujaf-220	336	35	,	,	PUNCT
gujaf-220	336	36	2020	2020	NUM
gujaf-220	336	37	.	.	PUNCT
gujaf-220	337	1	bhuiyan	bhuiyan	PROPN
gujaf-220	337	2	,	,	PUNCT
gujaf-220	337	3	m.b.u	m.b.u	PROPN
gujaf-220	337	4	;	;	PUNCT
gujaf-220	337	5	cheema	cheema	PROPN
gujaf-220	337	6	,	,	PUNCT
gujaf-220	337	7	m.a	m.a	PROPN
gujaf-220	337	8	;	;	PUNCT
gujaf-220	337	9	&	&	CCONJ
gujaf-220	337	10	man	man	NOUN
gujaf-220	337	11	,	,	PUNCT
gujaf-220	337	12	y.	y.	PROPN
gujaf-220	337	13	(	(	PUNCT
gujaf-220	337	14	2017	2017	NUM
gujaf-220	337	15	):	):	PUNCT
gujaf-220	337	16	risk	risk	NOUN
gujaf-220	337	17	committee	committee	NOUN
gujaf-220	337	18	,	,	PUNCT
gujaf-220	337	19	corporate	corporate	ADJ
gujaf-220	337	20	risk	risk	NOUN
gujaf-220	337	21	-	-	PUNCT
gujaf-220	337	22	taking	take	VERB
gujaf-220	337	23	and	and	CCONJ
gujaf-220	337	24	firm	firm	ADJ
gujaf-220	337	25	value	value	NOUN
gujaf-220	337	26	;	;	PUNCT
gujaf-220	337	27	https://pdfs.semanticscholar.org	https://pdfs.semanticscholar.org	X
gujaf-220	337	28	last	last	ADJ
gujaf-220	337	29	accessed	access	VERB
gujaf-220	337	30	26	26	NUM
gujaf-220	337	31	th	th	NOUN
gujaf-220	337	32	may	may	AUX
gujaf-220	337	33	,	,	PUNCT
gujaf-220	337	34	2020	2020	NUM
gujaf-220	337	35	.	.	PUNCT
gujaf-220	338	1	boahen	boahen	NOUN
gujaf-220	338	2	,	,	PUNCT
gujaf-220	338	3	e.o	e.o	PROPN
gujaf-220	338	4	.	.	PROPN
gujaf-220	338	5	(	(	PUNCT
gujaf-220	338	6	2017	2017	NUM
gujaf-220	338	7	):	):	PUNCT
gujaf-220	338	8	the	the	DET
gujaf-220	338	9	impact	impact	NOUN
gujaf-220	338	10	of	of	ADP
gujaf-220	338	11	religiosity	religiosity	NOUN
gujaf-220	338	12	,	,	PUNCT
gujaf-220	338	13	culture	culture	NOUN
gujaf-220	338	14	,	,	PUNCT
gujaf-220	338	15	legal	legal	ADJ
gujaf-220	338	16	environment	environment	NOUN
gujaf-220	338	17	and	and	CCONJ
gujaf-220	338	18	corporate	corporate	ADJ
gujaf-220	338	19	governance	governance	NOUN
gujaf-220	338	20	on	on	ADP
gujaf-220	338	21	earnings	earning	NOUN
gujaf-220	338	22	management	management	NOUN
gujaf-220	338	23	methods	method	NOUN
gujaf-220	338	24	;	;	PUNCT
gujaf-220	338	25	a	a	DET
gujaf-220	338	26	thesis	thesis	NOUN
gujaf-220	338	27	submitted	submit	VERB
gujaf-220	338	28	for	for	ADP
gujaf-220	338	29	the	the	DET
gujaf-220	338	30	degree	degree	NOUN
gujaf-220	338	31	of	of	ADP
gujaf-220	338	32	doctor	doctor	NOUN
gujaf-220	338	33	of	of	ADP
gujaf-220	338	34	philosophy	philosophy	NOUN
gujaf-220	338	35	in	in	ADP
gujaf-220	338	36	the	the	DET
gujaf-220	338	37	department	department	NOUN
gujaf-220	338	38	of	of	ADP
gujaf-220	338	39	business	business	NOUN
gujaf-220	338	40	and	and	CCONJ
gujaf-220	338	41	management	management	NOUN
gujaf-220	338	42	,	,	PUNCT
gujaf-220	338	43	university	university	PROPN
gujaf-220	338	44	of	of	ADP
gujaf-220	338	45	sussex	sussex	PROPN
gujaf-220	338	46	,	,	PUNCT
gujaf-220	338	47	http://sro.sussex.ac.uk/last	http://sro.sussex.ac.uk/last	PRON
gujaf-220	338	48	accessed	access	VERB
gujaf-220	338	49	26	26	NUM
gujaf-220	338	50	th	th	NUM
gujaf-220	338	51	april	april	PROPN
gujaf-220	338	52	,	,	PUNCT
gujaf-220	338	53	2020	2020	NUM
gujaf-220	338	54	.	.	PUNCT
gujaf-220	339	1	bromiley	bromiley	PROPN
gujaf-220	339	2	,	,	PUNCT
gujaf-220	339	3	p	p	X
gujaf-220	339	4	;	;	PUNCT
gujaf-220	339	5	mcshane	mcshane	PROPN
gujaf-220	339	6	,	,	PUNCT
gujaf-220	339	7	m	m	PROPN
gujaf-220	339	8	;	;	PUNCT
gujaf-220	339	9	nair	nair	PROPN
gujaf-220	339	10	,	,	PUNCT
gujaf-220	339	11	a	a	PRON
gujaf-220	339	12	&	&	CCONJ
gujaf-220	339	13	rustambekov	rustambekov	PROPN
gujaf-220	339	14	,	,	PUNCT
gujaf-220	339	15	e.	e.	PROPN
gujaf-220	339	16	(	(	PUNCT
gujaf-220	339	17	2015	2015	NUM
gujaf-220	339	18	):	):	PUNCT
gujaf-220	339	19	enterprise	enterprise	NOUN
gujaf-220	339	20	risk	risk	NOUN
gujaf-220	339	21	management	management	NOUN
gujaf-220	339	22	:	:	PUNCT
gujaf-220	339	23	review	review	NOUN
gujaf-220	339	24	,	,	PUNCT
gujaf-220	339	25	critique	critique	NOUN
gujaf-220	339	26	,	,	PUNCT
gujaf-220	339	27	and	and	CCONJ
gujaf-220	339	28	research	research	NOUN
gujaf-220	339	29	directions	direction	NOUN
gujaf-220	339	30	,	,	PUNCT
gujaf-220	339	31	long	long	ADJ
gujaf-220	339	32	range	range	NOUN
gujaf-220	339	33	planning	planning	NOUN
gujaf-220	339	34	,	,	PUNCT
gujaf-220	339	35	48(4	48(4	NUM
gujaf-220	339	36	)	)	PUNCT
gujaf-220	339	37	,	,	PUNCT
gujaf-220	339	38	pp	pp	ADJ
gujaf-220	339	39	.	.	PUNCT
gujaf-220	340	1	265	265	NUM
gujaf-220	340	2	-	-	SYM
gujaf-220	340	3	276	276	NUM
gujaf-220	340	4	.	.	PUNCT
gujaf-220	340	5	brown	brown	PROPN
gujaf-220	340	6	,	,	PUNCT
gujaf-220	340	7	i	i	PRON
gujaf-220	340	8	;	;	PUNCT
gujaf-220	340	9	steen	steen	PROPN
gujaf-220	340	10	,	,	PUNCT
gujaf-220	340	11	a	a	PRON
gujaf-220	340	12	;	;	PUNCT
gujaf-220	340	13	&	&	CCONJ
gujaf-220	340	14	foreman	foreman	PROPN
gujaf-220	340	15	,	,	PUNCT
gujaf-220	340	16	j.	j.	PROPN
gujaf-220	340	17	(	(	PUNCT
gujaf-220	340	18	2009	2009	NUM
gujaf-220	340	19	):	):	PUNCT
gujaf-220	340	20	risk	risk	NOUN
gujaf-220	340	21	management	management	NOUN
gujaf-220	340	22	in	in	ADP
gujaf-220	340	23	corporate	corporate	ADJ
gujaf-220	340	24	governance	governance	NOUN
gujaf-220	340	25	:	:	PUNCT
gujaf-220	340	26	a	a	DET
gujaf-220	340	27	review	review	NOUN
gujaf-220	340	28	and	and	CCONJ
gujaf-220	340	29	proposal	proposal	NOUN
gujaf-220	340	30	;	;	PUNCT
gujaf-220	340	31	corporate	corporate	ADJ
gujaf-220	340	32	governance	governance	NOUN
gujaf-220	340	33	:	:	PUNCT
gujaf-220	340	34	an	an	DET
gujaf-220	340	35	international	international	ADJ
gujaf-220	340	36	review	review	NOUN
gujaf-220	340	37	,	,	PUNCT
gujaf-220	340	38	vol.17(5	vol.17(5	NOUN
gujaf-220	340	39	)	)	PUNCT
gujaf-220	340	40	,	,	PUNCT
gujaf-220	340	41	pp.546	pp.546	PROPN
gujaf-220	340	42	-	-	PUNCT
gujaf-220	340	43	558	558	NUM
gujaf-220	340	44	.	.	PUNCT
gujaf-220	341	1	callen	callen	PROPN
gujaf-220	341	2	,	,	PUNCT
gujaf-220	341	3	j.l	j.l	PROPN
gujaf-220	341	4	;	;	PUNCT
gujaf-220	341	5	morel	morel	PROPN
gujaf-220	341	6	,	,	PUNCT
gujaf-220	341	7	m	m	PROPN
gujaf-220	341	8	;	;	PUNCT
gujaf-220	341	9	&	&	CCONJ
gujaf-220	341	10	richardson	richardson	PROPN
gujaf-220	341	11	,	,	PUNCT
gujaf-220	341	12	g.	g.	PROPN
gujaf-220	341	13	(	(	PUNCT
gujaf-220	341	14	2011	2011	NUM
gujaf-220	341	15	):	):	PUNCT
gujaf-220	341	16	do	do	VERB
gujaf-220	341	17	culture	culture	NOUN
gujaf-220	341	18	and	and	CCONJ
gujaf-220	341	19	religion	religion	NOUN
gujaf-220	341	20	mitigate	mitigate	VERB
gujaf-220	341	21	earnings	earning	NOUN
gujaf-220	341	22	management	management	NOUN
gujaf-220	341	23	?	?	PUNCT
gujaf-220	342	1	evidence	evidence	NOUN
gujaf-220	342	2	from	from	ADP
gujaf-220	342	3	a	a	DET
gujaf-220	342	4	cross	cross	ADJ
gujaf-220	342	5	-	-	ADJ
gujaf-220	342	6	country	country	ADJ
gujaf-220	342	7	analysis	analysis	NOUN
gujaf-220	342	8	;	;	PUNCT
gujaf-220	342	9	international	international	ADJ
gujaf-220	342	10	journal	journal	NOUN
gujaf-220	342	11	of	of	ADP
gujaf-220	342	12	disclosure	disclosure	NOUN
gujaf-220	342	13	and	and	CCONJ
gujaf-220	342	14	governance	governance	NOUN
gujaf-220	342	15	;	;	PUNCT
gujaf-220	342	16	vol.8	vol.8	PROPN
gujaf-220	342	17	,	,	PUNCT
gujaf-220	342	18	pp.103	pp.103	PROPN
gujaf-220	342	19	-	-	X
gujaf-220	342	20	121	121	NUM
gujaf-220	342	21	.	.	PUNCT
gujaf-220	343	1	chen	chen	PROPN
gujaf-220	343	2	,	,	PUNCT
gujaf-220	343	3	j	j	PROPN
gujaf-220	343	4	,	,	PUNCT
gujaf-220	343	5	chan	chan	PROPN
gujaf-220	343	6	,	,	PUNCT
gujaf-220	343	7	k.c	k.c	PROPN
gujaf-220	343	8	,	,	PUNCT
gujaf-220	343	9	dong	dong	PROPN
gujaf-220	343	10	,	,	PUNCT
gujaf-220	343	11	w	w	PROPN
gujaf-220	343	12	,	,	PUNCT
gujaf-220	343	13	and	and	CCONJ
gujaf-220	343	14	zhang	zhang	PROPN
gujaf-220	343	15	,	,	PUNCT
gujaf-220	343	16	f.	f.	PROPN
gujaf-220	343	17	(	(	PUNCT
gujaf-220	343	18	2015	2015	NUM
gujaf-220	343	19	):	):	PUNCT
gujaf-220	343	20	internal	internal	ADJ
gujaf-220	343	21	control	control	NOUN
gujaf-220	343	22	and	and	CCONJ
gujaf-220	343	23	stock	stock	NOUN
gujaf-220	343	24	price	price	NOUN
gujaf-220	343	25	crash	crash	NOUN
gujaf-220	343	26	risk	risk	NOUN
gujaf-220	343	27	:	:	PUNCT
gujaf-220	343	28	evidence	evidence	NOUN
gujaf-220	343	29	from	from	ADP
gujaf-220	343	30	china	china	PROPN
gujaf-220	343	31	;	;	PUNCT
gujaf-220	343	32	european	european	ADJ
gujaf-220	343	33	accounting	accounting	PROPN
gujaf-220	343	34	review	review	PROPN
gujaf-220	343	35	,	,	PUNCT
gujaf-220	343	36	vol	vol	NOUN
gujaf-220	343	37	.	.	PROPN
gujaf-220	343	38	10	10	NUM
gujaf-220	343	39	,	,	PUNCT
gujaf-220	343	40	pp	pp	ADJ
gujaf-220	343	41	.	.	PUNCT
gujaf-220	344	1	1	1	NUM
gujaf-220	344	2	-	-	SYM
gujaf-220	344	3	45	45	NUM
gujaf-220	344	4	.	.	PUNCT
gujaf-220	345	1	cohen	cohen	PROPN
gujaf-220	345	2	j.r	j.r	PROPN
gujaf-220	345	3	;	;	PUNCT
gujaf-220	345	4	krishnamoorthy	krishnamoorthy	PROPN
gujaf-220	345	5	,	,	PUNCT
gujaf-220	345	6	g.	g.	PROPN
gujaf-220	345	7	&	&	CCONJ
gujaf-220	345	8	wright	wright	PROPN
gujaf-220	345	9	,	,	PUNCT
gujaf-220	345	10	a.m.	a.m.	PROPN
gujaf-220	345	11	(	(	PUNCT
gujaf-220	345	12	2017	2017	NUM
gujaf-220	345	13	):	):	PUNCT
gujaf-220	345	14	enterprise	enterprise	NOUN
gujaf-220	345	15	risk	risk	NOUN
gujaf-220	345	16	management	management	NOUN
gujaf-220	345	17	and	and	CCONJ
gujaf-220	345	18	the	the	DET
gujaf-220	345	19	financial	financial	ADJ
gujaf-220	345	20	reporting	reporting	NOUN
gujaf-220	345	21	process	process	NOUN
gujaf-220	345	22	:	:	PUNCT
gujaf-220	345	23	the	the	DET
gujaf-220	345	24	experiences	experience	NOUN
gujaf-220	345	25	of	of	ADP
gujaf-220	345	26	audit	audit	NOUN
gujaf-220	345	27	committee	committee	NOUN
gujaf-220	345	28	members	member	NOUN
gujaf-220	345	29	,	,	PUNCT
gujaf-220	345	30	cfos	cfos	NOUN
gujaf-220	345	31	,	,	PUNCT
gujaf-220	345	32	and	and	CCONJ
gujaf-220	345	33	external	external	ADJ
gujaf-220	345	34	auditors	auditor	NOUN
gujaf-220	345	35	,	,	PUNCT
gujaf-220	345	36	contemporary	contemporary	ADJ
gujaf-220	345	37	accounting	accounting	NOUN
gujaf-220	345	38	research	research	NOUN
gujaf-220	345	39	,	,	PUNCT
gujaf-220	345	40	vol	vol	NOUN
gujaf-220	345	41	.	.	PUNCT
gujaf-220	345	42	34(2	34(2	NUM
gujaf-220	345	43	)	)	PUNCT
gujaf-220	345	44	,	,	PUNCT
gujaf-220	345	45	pp.1	pp.1	PROPN
gujaf-220	345	46	-	-	PUNCT
gujaf-220	345	47	64	64	NUM
gujaf-220	345	48	.	.	PUNCT
gujaf-220	346	1	www.ssrn.com	www.ssrn.com	PROPN
gujaf-220	346	2	last	last	ADV
gujaf-220	346	3	accessed	access	VERB
gujaf-220	346	4	17	17	NUM
gujaf-220	346	5	th	th	NUM
gujaf-220	346	6	april	april	PROPN
gujaf-220	346	7	,	,	PUNCT
gujaf-220	346	8	2020	2020	NUM
gujaf-220	346	9	.	.	PUNCT
gujaf-220	347	1	coso	coso	NOUN
gujaf-220	347	2	(	(	PUNCT
gujaf-220	347	3	2004	2004	NUM
gujaf-220	347	4	)	)	PUNCT
gujaf-220	347	5	,	,	PUNCT
gujaf-220	347	6	enterprise	enterprise	NOUN
gujaf-220	347	7	risk	risk	NOUN
gujaf-220	347	8	management	management	NOUN
gujaf-220	347	9	–	–	PUNCT
gujaf-220	347	10	integrated	integrate	VERB
gujaf-220	347	11	framework	framework	NOUN
gujaf-220	347	12	:	:	PUNCT
gujaf-220	347	13	executive	executive	ADJ
gujaf-220	347	14	summary	summary	NOUN
gujaf-220	347	15	,	,	PUNCT
gujaf-220	347	16	committee	committee	NOUN
gujaf-220	347	17	of	of	ADP
gujaf-220	347	18	sponsoring	sponsor	VERB
gujaf-220	347	19	organizations	organization	NOUN
gujaf-220	347	20	of	of	ADP
gujaf-220	347	21	the	the	DET
gujaf-220	347	22	treadway	treadway	PROPN
gujaf-220	347	23	commission	commission	NOUN
gujaf-220	347	24	.	.	PUNCT
gujaf-220	348	1	www.coso.org	www.coso.org	PROPN
gujaf-220	348	2	.	.	PUNCT
gujaf-220	349	1	last	last	ADJ
gujaf-220	349	2	visited	visit	VERB
gujaf-220	349	3	17	17	NUM
gujaf-220	349	4	th	th	NOUN
gujaf-220	349	5	may	may	AUX
gujaf-220	349	6	,	,	PUNCT
gujaf-220	349	7	2020	2020	NUM
gujaf-220	349	8	.	.	PUNCT
gujaf-220	350	1	coso	coso	NOUN
gujaf-220	350	2	(	(	PUNCT
gujaf-220	350	3	2017	2017	NUM
gujaf-220	350	4	):	):	PUNCT
gujaf-220	350	5	enterprise	enterprise	NOUN
gujaf-220	350	6	risk	risk	NOUN
gujaf-220	350	7	management	management	NOUN
gujaf-220	350	8	:	:	PUNCT
gujaf-220	350	9	integrating	integrate	VERB
gujaf-220	350	10	with	with	ADP
gujaf-220	350	11	strategy	strategy	NOUN
gujaf-220	350	12	and	and	CCONJ
gujaf-220	350	13	performance	performance	NOUN
gujaf-220	350	14	(	(	PUNCT
gujaf-220	350	15	executive	executive	ADJ
gujaf-220	350	16	summary	summary	NOUN
gujaf-220	350	17	)	)	PUNCT
gujaf-220	350	18	;	;	PUNCT
gujaf-220	350	19	june	june	PROPN
gujaf-220	350	20	2017	2017	NUM
gujaf-220	350	21	,	,	PUNCT
gujaf-220	350	22	pp	pp	ADJ
gujaf-220	350	23	.	.	PUNCT
gujaf-220	351	1	1	1	NUM
gujaf-220	351	2	-	-	SYM
gujaf-220	351	3	10	10	NUM
gujaf-220	351	4	.	.	PUNCT
gujaf-220	352	1	www.coso.org	www.coso.org	NUM
gujaf-220	352	2	.	.	PUNCT
gujaf-220	353	1	last	last	ADJ
gujaf-220	353	2	visited	visit	VERB
gujaf-220	353	3	8	8	NUM
gujaf-220	353	4	th	th	NUM
gujaf-220	353	5	january	january	PROPN
gujaf-220	353	6	,	,	PUNCT
gujaf-220	353	7	2018	2018	NUM
gujaf-220	353	8	.	.	PUNCT
gujaf-220	354	1	davies	davy	NOUN
gujaf-220	354	2	,	,	PUNCT
gujaf-220	354	3	b.	b.	PROPN
gujaf-220	354	4	(	(	PUNCT
gujaf-220	354	5	2013	2013	NUM
gujaf-220	354	6	):	):	PUNCT
gujaf-220	354	7	how	how	SCONJ
gujaf-220	354	8	do	do	AUX
gujaf-220	354	9	boards	board	NOUN
gujaf-220	354	10	address	address	VERB
gujaf-220	354	11	risk	risk	NOUN
gujaf-220	354	12	management	management	NOUN
gujaf-220	354	13	and	and	CCONJ
gujaf-220	354	14	oversight	oversight	NOUN
gujaf-220	354	15	?	?	PUNCT
gujaf-220	355	1	journal	journal	NOUN
gujaf-220	355	2	of	of	ADP
gujaf-220	355	3	risk	risk	NOUN
gujaf-220	355	4	management	management	NOUN
gujaf-220	355	5	in	in	ADP
gujaf-220	355	6	financial	financial	ADJ
gujaf-220	355	7	institutions	institution	NOUN
gujaf-220	355	8	;	;	PUNCT
gujaf-220	355	9	vol.6(4	vol.6(4	NOUN
gujaf-220	355	10	)	)	PUNCT
gujaf-220	355	11	,	,	PUNCT
gujaf-220	355	12	pp.352	pp.352	NOUN
gujaf-220	355	13	-	-	PUNCT
gujaf-220	355	14	365	365	NUM
gujaf-220	355	15	.	.	PUNCT
gujaf-220	356	1	deloitte	deloitte	PROPN
gujaf-220	356	2	(	(	PUNCT
gujaf-220	356	3	2014a	2014a	NUM
gujaf-220	356	4	):	):	PUNCT
gujaf-220	356	5	risk	risk	NOUN
gujaf-220	356	6	appetite	appetite	NOUN
gujaf-220	356	7	in	in	ADP
gujaf-220	356	8	the	the	DET
gujaf-220	356	9	financial	financial	ADJ
gujaf-220	356	10	services	service	NOUN
gujaf-220	356	11	industry	industry	NOUN
gujaf-220	356	12	:	:	PUNCT
gujaf-220	356	13	a	a	DET
gujaf-220	356	14	requisite	requisite	NOUN
gujaf-220	356	15	for	for	ADP
gujaf-220	356	16	risk	risk	NOUN
gujaf-220	356	17	management	management	NOUN
gujaf-220	356	18	today	today	NOUN
gujaf-220	356	19	;	;	PUNCT
gujaf-220	356	20	deloitte	deloitte	PROPN
gujaf-220	356	21	development	development	PROPN
gujaf-220	356	22	llc	llc	PROPN
gujaf-220	356	23	;	;	PUNCT
gujaf-220	356	24	www.deloitte.comlast	www.deloitte.comlast	PROPN
gujaf-220	356	25	visited	visit	VERB
gujaf-220	356	26	24	24	NUM
gujaf-220	356	27	th	th	NUM
gujaf-220	356	28	april	april	PROPN
gujaf-220	356	29	,	,	PUNCT
gujaf-220	356	30	2020	2020	NUM
gujaf-220	356	31	.	.	PUNCT
gujaf-220	357	1	https://www.newyorkfed.org/newsevents/speeches/2012/alix121114	https://www.newyorkfed.org/newsevents/speeches/2012/alix121114	PROPN
gujaf-220	357	2	http://www.fmaconference.org/sandiego/papres/erm_and_reporting_quality.pdf	http://www.fmaconference.org/sandiego/papres/erm_and_reporting_quality.pdf	PROPN
gujaf-220	357	3	https://doi.org/	https://doi.org/	VERB
gujaf-220	357	4	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
gujaf-220	357	5	https://pdfs.semanticscholar.org/	https://pdfs.semanticscholar.org/	ADV
gujaf-220	357	6	http://sro.sussex.ac.uk/	http://sro.sussex.ac.uk/	PROPN
gujaf-220	357	7	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
gujaf-220	357	8	http://www.coso.org/	http://www.coso.org/	PROPN
gujaf-220	357	9	http://www.coso.org/	http://www.coso.org/	PROPN
gujaf-220	357	10	http://www.deloitte.com/	http://www.deloitte.com/	VERB
gujaf-220	357	11	21	21	NUM
gujaf-220	357	12	deloitte	deloitte	NOUN
gujaf-220	357	13	(	(	PUNCT
gujaf-220	357	14	2014b	2014b	NUM
gujaf-220	357	15	):	):	PUNCT
gujaf-220	357	16	risk	risk	NOUN
gujaf-220	357	17	appetite	appetite	NOUN
gujaf-220	357	18	frameworks	framework	NOUN
gujaf-220	357	19	:	:	PUNCT
gujaf-220	357	20	how	how	SCONJ
gujaf-220	357	21	to	to	PART
gujaf-220	357	22	spot	spot	VERB
gujaf-220	357	23	the	the	DET
gujaf-220	357	24	genuine	genuine	ADJ
gujaf-220	357	25	article	article	NOUN
gujaf-220	357	26	;	;	PUNCT
gujaf-220	357	27	deloitte	deloitte	PROPN
gujaf-220	357	28	development	development	PROPN
gujaf-220	357	29	llc	llc	PROPN
gujaf-220	357	30	;	;	PUNCT
gujaf-220	357	31	www.deloitte.comlast	www.deloitte.comlast	PROPN
gujaf-220	357	32	visited	visit	VERB
gujaf-220	357	33	24	24	NUM
gujaf-220	357	34	th	th	NUM
gujaf-220	357	35	april	april	PROPN
gujaf-220	357	36	,	,	PUNCT
gujaf-220	357	37	2020	2020	NUM
gujaf-220	357	38	.	.	PUNCT
gujaf-220	358	1	deloitte	deloitte	PROPN
gujaf-220	358	2	(	(	PUNCT
gujaf-220	358	3	2016	2016	NUM
gujaf-220	358	4	):	):	PUNCT
gujaf-220	358	5	the	the	DET
gujaf-220	358	6	culture	culture	NOUN
gujaf-220	358	7	of	of	ADP
gujaf-220	358	8	risk	risk	NOUN
gujaf-220	358	9	:	:	PUNCT
gujaf-220	358	10	the	the	DET
gujaf-220	358	11	importance	importance	NOUN
gujaf-220	358	12	of	of	ADP
gujaf-220	358	13	managing	manage	VERB
gujaf-220	358	14	conduct	conduct	NOUN
gujaf-220	358	15	risk	risk	NOUN
gujaf-220	358	16	and	and	CCONJ
gujaf-220	358	17	maintaining	maintain	VERB
gujaf-220	358	18	and	and	CCONJ
gujaf-220	358	19	effective	effective	ADJ
gujaf-220	358	20	risk	risk	NOUN
gujaf-220	358	21	culture	culture	NOUN
gujaf-220	358	22	across	across	ADP
gujaf-220	358	23	the	the	DET
gujaf-220	358	24	business	business	NOUN
gujaf-220	358	25	;	;	PUNCT
gujaf-220	358	26	www.deloitte.comlast	www.deloitte.comlast	PROPN
gujaf-220	358	27	visited	visit	VERB
gujaf-220	358	28	24	24	NUM
gujaf-220	358	29	th	th	NUM
gujaf-220	358	30	april	april	PROPN
gujaf-220	358	31	,	,	PUNCT
gujaf-220	358	32	2020	2020	NUM
gujaf-220	358	33	.	.	PUNCT
gujaf-220	359	1	edmonds	edmond	NOUN
gujaf-220	359	2	,	,	PUNCT
gujaf-220	359	3	c	c	X
gujaf-220	359	4	,	,	PUNCT
gujaf-220	359	5	edmonds	edmond	NOUN
gujaf-220	359	6	,	,	PUNCT
gujaf-220	359	7	j	j	PROPN
gujaf-220	359	8	,	,	PUNCT
gujaf-220	359	9	leece	leece	ADJ
gujaf-220	359	10	,	,	PUNCT
gujaf-220	359	11	r	r	NOUN
gujaf-220	359	12	and	and	CCONJ
gujaf-220	359	13	vermeer	vermeer	NOUN
gujaf-220	359	14	,	,	PUNCT
gujaf-220	359	15	t.	t.	PROPN
gujaf-220	359	16	(	(	PUNCT
gujaf-220	359	17	2015	2015	NUM
gujaf-220	359	18	):	):	PUNCT
gujaf-220	359	19	do	do	VERB
gujaf-220	359	20	risk	risk	NOUN
gujaf-220	359	21	management	management	NOUN
gujaf-220	359	22	activities	activity	NOUN
gujaf-220	359	23	impact	impact	VERB
gujaf-220	359	24	earnings	earning	NOUN
gujaf-220	359	25	volatility	volatility	NOUN
gujaf-220	359	26	?	?	PUNCT
gujaf-220	360	1	research	research	NOUN
gujaf-220	360	2	in	in	ADP
gujaf-220	360	3	accounting	accounting	NOUN
gujaf-220	360	4	regulation	regulation	NOUN
gujaf-220	360	5	,	,	PUNCT
gujaf-220	360	6	vol	vol	NOUN
gujaf-220	360	7	27(1	27(1	NUM
gujaf-220	360	8	)	)	PUNCT
gujaf-220	360	9	,	,	PUNCT
gujaf-220	360	10	pp	pp	ADJ
gujaf-220	360	11	.	.	PUNCT
gujaf-220	361	1	66	66	NUM
gujaf-220	361	2	-	-	SYM
gujaf-220	361	3	72	72	NUM
gujaf-220	361	4	.	.	PUNCT
gujaf-220	362	1	el	el	PROPN
gujaf-220	362	2	-	-	PUNCT
gujaf-220	362	3	hewety	hewety	NOUN
gujaf-220	362	4	,	,	PUNCT
gujaf-220	362	5	a.e.a	a.e.a	ADJ
gujaf-220	362	6	.	.	PUNCT
gujaf-220	363	1	(	(	PUNCT
gujaf-220	363	2	2019	2019	NUM
gujaf-220	363	3	):	):	PUNCT
gujaf-220	363	4	the	the	DET
gujaf-220	363	5	impact	impact	NOUN
gujaf-220	363	6	of	of	ADP
gujaf-220	363	7	the	the	DET
gujaf-220	363	8	accounting	accounting	NOUN
gujaf-220	363	9	quality	quality	NOUN
gujaf-220	363	10	and	and	CCONJ
gujaf-220	363	11	information	information	NOUN
gujaf-220	363	12	risk	risk	NOUN
gujaf-220	363	13	on	on	ADP
gujaf-220	363	14	the	the	DET
gujaf-220	363	15	earning	earn	VERB
gujaf-220	363	16	announcement	announcement	NOUN
gujaf-220	363	17	;	;	PUNCT
gujaf-220	363	18	journal	journal	NOUN
gujaf-220	363	19	of	of	ADP
gujaf-220	363	20	environmental	environmental	ADJ
gujaf-220	363	21	studies	study	NOUN
gujaf-220	363	22	and	and	CCONJ
gujaf-220	363	23	research	research	NOUN
gujaf-220	363	24	,	,	PUNCT
gujaf-220	363	25	special	special	ADJ
gujaf-220	363	26	issue	issue	NOUN
gujaf-220	363	27	,	,	PUNCT
gujaf-220	363	28	vol.9(a	vol.9(a	NOUN
gujaf-220	363	29	)	)	PUNCT
gujaf-220	363	30	,	,	PUNCT
gujaf-220	363	31	pp.4551	pp.4551	PROPN
gujaf-220	363	32	.	.	PUNCT
gujaf-220	363	33	ellul	ellul	NOUN
gujaf-220	363	34	,	,	PUNCT
gujaf-220	363	35	a.	a.	NOUN
gujaf-220	363	36	(	(	PUNCT
gujaf-220	363	37	2015	2015	NUM
gujaf-220	363	38	):	):	PUNCT
gujaf-220	363	39	the	the	DET
gujaf-220	363	40	role	role	NOUN
gujaf-220	363	41	of	of	ADP
gujaf-220	363	42	risk	risk	NOUN
gujaf-220	363	43	management	management	NOUN
gujaf-220	363	44	in	in	ADP
gujaf-220	363	45	corporate	corporate	ADJ
gujaf-220	363	46	governance	governance	NOUN
gujaf-220	363	47	;	;	PUNCT
gujaf-220	363	48	www.ssrn.comlast	www.ssrn.comlast	PROPN
gujaf-220	363	49	visited	visit	VERB
gujaf-220	363	50	27	27	NUM
gujaf-220	363	51	th	th	NOUN
gujaf-220	363	52	may	may	AUX
gujaf-220	363	53	,	,	PUNCT
gujaf-220	363	54	2020	2020	NUM
gujaf-220	363	55	.	.	PUNCT
gujaf-220	364	1	eyenubo	eyenubo	PROPN
gujaf-220	364	2	,	,	PUNCT
gujaf-220	364	3	s.a	s.a	PROPN
gujaf-220	364	4	;	;	PUNCT
gujaf-220	364	5	mohamed	mohamed	PROPN
gujaf-220	364	6	,	,	PUNCT
gujaf-220	364	7	m	m	PROPN
gujaf-220	364	8	;	;	PUNCT
gujaf-220	364	9	&	&	CCONJ
gujaf-220	364	10	ali	ali	PROPN
gujaf-220	364	11	,	,	PUNCT
gujaf-220	364	12	m.	m.	NOUN
gujaf-220	364	13	(	(	PUNCT
gujaf-220	364	14	2017	2017	NUM
gujaf-220	364	15	):	):	PUNCT
gujaf-220	364	16	an	an	DET
gujaf-220	364	17	analysis	analysis	NOUN
gujaf-220	364	18	on	on	ADP
gujaf-220	364	19	the	the	DET
gujaf-220	364	20	financial	financial	ADJ
gujaf-220	364	21	reporting	reporting	NOUN
gujaf-220	364	22	quality	quality	NOUN
gujaf-220	364	23	of	of	ADP
gujaf-220	364	24	the	the	DET
gujaf-220	364	25	quoted	quote	VERB
gujaf-220	364	26	firms	firm	NOUN
gujaf-220	364	27	in	in	ADP
gujaf-220	364	28	nigeria	nigeria	PROPN
gujaf-220	364	29	:	:	PUNCT
gujaf-220	364	30	does	do	AUX
gujaf-220	364	31	audit	audit	NOUN
gujaf-220	364	32	committee	committee	NOUN
gujaf-220	364	33	size	size	NOUN
gujaf-220	364	34	matter	matter	NOUN
gujaf-220	364	35	?	?	PUNCT
gujaf-220	365	1	international	international	ADJ
gujaf-220	365	2	journal	journal	NOUN
gujaf-220	365	3	of	of	ADP
gujaf-220	365	4	academic	academic	ADJ
gujaf-220	365	5	research	research	NOUN
gujaf-220	365	6	in	in	ADP
gujaf-220	365	7	business	business	NOUN
gujaf-220	365	8	and	and	CCONJ
gujaf-220	365	9	social	social	ADJ
gujaf-220	365	10	sciences	science	NOUN
gujaf-220	365	11	;	;	PUNCT
gujaf-220	365	12	vol.7(9	vol.7(9	NOUN
gujaf-220	365	13	)	)	PUNCT
gujaf-220	365	14	,	,	PUNCT
gujaf-220	365	15	pp.50	pp.50	PROPN
gujaf-220	365	16	-	-	PUNCT
gujaf-220	365	17	63	63	NUM
gujaf-220	365	18	.	.	PUNCT
gujaf-220	366	1	fathi	fathi	PROPN
gujaf-220	366	2	,	,	PUNCT
gujaf-220	366	3	j.	j.	PROPN
gujaf-220	366	4	(	(	PUNCT
gujaf-220	366	5	2013	2013	NUM
gujaf-220	366	6	):	):	PUNCT
gujaf-220	366	7	corporate	corporate	ADJ
gujaf-220	366	8	governance	governance	NOUN
gujaf-220	366	9	system	system	NOUN
gujaf-220	366	10	and	and	CCONJ
gujaf-220	366	11	quality	quality	NOUN
gujaf-220	366	12	of	of	ADP
gujaf-220	366	13	financial	financial	ADJ
gujaf-220	366	14	information	information	NOUN
gujaf-220	366	15	;	;	PUNCT
gujaf-220	366	16	mediterranean	mediterranean	PROPN
gujaf-220	366	17	journal	journal	PROPN
gujaf-220	366	18	of	of	ADP
gujaf-220	366	19	social	social	ADJ
gujaf-220	366	20	sciences	science	NOUN
gujaf-220	366	21	;	;	PUNCT
gujaf-220	366	22	vol.4(2	vol.4(2	NOUN
gujaf-220	366	23	)	)	PUNCT
gujaf-220	366	24	,	,	PUNCT
gujaf-220	366	25	pp.129	pp.129	PROPN
gujaf-220	366	26	-	-	PUNCT
gujaf-220	366	27	142	142	NUM
gujaf-220	366	28	.	.	PUNCT
gujaf-220	367	1	frc	frc	PROPN
gujaf-220	367	2	(	(	PUNCT
gujaf-220	367	3	2014	2014	NUM
gujaf-220	367	4	):	):	PUNCT
gujaf-220	367	5	guidance	guidance	NOUN
gujaf-220	367	6	on	on	ADP
gujaf-220	367	7	risk	risk	NOUN
gujaf-220	367	8	management	management	NOUN
gujaf-220	367	9	,	,	PUNCT
gujaf-220	367	10	internal	internal	ADJ
gujaf-220	367	11	control	control	NOUN
gujaf-220	367	12	and	and	CCONJ
gujaf-220	367	13	related	relate	VERB
gujaf-220	367	14	financial	financial	ADJ
gujaf-220	367	15	and	and	CCONJ
gujaf-220	367	16	business	business	NOUN
gujaf-220	367	17	reporting	reporting	NOUN
gujaf-220	367	18	;	;	PUNCT
gujaf-220	367	19	guidance	guidance	NOUN
gujaf-220	367	20	on	on	ADP
gujaf-220	367	21	corporate	corporate	ADJ
gujaf-220	367	22	governance	governance	NOUN
gujaf-220	367	23	of	of	ADP
gujaf-220	367	24	the	the	DET
gujaf-220	367	25	uk	uk	PROPN
gujaf-220	367	26	financial	financial	ADJ
gujaf-220	367	27	reporting	reporting	NOUN
gujaf-220	367	28	council	council	PROPN
gujaf-220	367	29	(	(	PUNCT
gujaf-220	367	30	frc	frc	PROPN
gujaf-220	367	31	)	)	PUNCT
gujaf-220	367	32	,	,	PUNCT
gujaf-220	367	33	september	september	PROPN
gujaf-220	367	34	,	,	PUNCT
gujaf-220	367	35	2024	2024	NUM
gujaf-220	367	36	,	,	PUNCT
gujaf-220	367	37	www.frc.org.uk	www.frc.org.uk	NUM
gujaf-220	367	38	last	last	ADV
gujaf-220	367	39	accessed	access	VERB
gujaf-220	367	40	28	28	NUM
gujaf-220	367	41	th	th	NOUN
gujaf-220	367	42	may	may	AUX
gujaf-220	367	43	,	,	PUNCT
gujaf-220	367	44	2020	2020	NUM
gujaf-220	367	45	.	.	PUNCT
gujaf-220	368	1	frcn	frcn	PROPN
gujaf-220	368	2	(	(	PUNCT
gujaf-220	368	3	2018	2018	NUM
gujaf-220	368	4	):	):	PUNCT
gujaf-220	368	5	nigerian	nigerian	ADJ
gujaf-220	368	6	corporate	corporate	ADJ
gujaf-220	368	7	governance	governance	NOUN
gujaf-220	368	8	code	code	NOUN
gujaf-220	368	9	;	;	PUNCT
gujaf-220	368	10	financial	financial	ADJ
gujaf-220	368	11	reporting	reporting	NOUN
gujaf-220	368	12	council	council	PROPN
gujaf-220	368	13	of	of	ADP
gujaf-220	368	14	nigeria	nigeria	PROPN
gujaf-220	368	15	(	(	PUNCT
gujaf-220	368	16	frcn	frcn	PROPN
gujaf-220	368	17	)	)	PUNCT
gujaf-220	368	18	;	;	PUNCT
gujaf-220	368	19	www.financialreporting	www.financialreporte	VERB
gujaf-220	368	20	council.gov.ng	council.gov.ng	PROPN
gujaf-220	368	21	,	,	PUNCT
gujaf-220	368	22	last	last	ADV
gujaf-220	368	23	accessed	access	VERB
gujaf-220	368	24	4	4	NUM
gujaf-220	368	25	th	th	NUM
gujaf-220	368	26	april	april	PROPN
gujaf-220	368	27	,	,	PUNCT
gujaf-220	368	28	2020	2020	NUM
gujaf-220	368	29	.	.	PUNCT
gujaf-220	369	1	fritz	fritz	NOUN
gujaf-220	369	2	-	-	PUNCT
gujaf-220	369	3	morgenthal	morgenthal	NOUN
gujaf-220	369	4	,	,	PUNCT
gujaf-220	369	5	s.	s.	PROPN
gujaf-220	369	6	,	,	PUNCT
gujaf-220	369	7	hellmuth	hellmuth	PROPN
gujaf-220	369	8	,	,	PUNCT
gujaf-220	369	9	j.	j.	PROPN
gujaf-220	369	10	and	and	CCONJ
gujaf-220	369	11	packham	packham	PROPN
gujaf-220	369	12	,	,	PUNCT
gujaf-220	369	13	n.	n.	NOUN
gujaf-220	369	14	,	,	PUNCT
gujaf-220	369	15	(	(	PUNCT
gujaf-220	369	16	2015	2015	NUM
gujaf-220	369	17	)	)	PUNCT
gujaf-220	369	18	.	.	PUNCT
gujaf-220	370	1	does	do	AUX
gujaf-220	370	2	risk	risk	VERB
gujaf-220	370	3	culture	culture	NOUN
gujaf-220	370	4	matter	matter	NOUN
gujaf-220	370	5	?	?	PUNCT
gujaf-220	371	1	the	the	DET
gujaf-220	371	2	relationship	relationship	NOUN
gujaf-220	371	3	between	between	ADP
gujaf-220	371	4	risk	risk	NOUN
gujaf-220	371	5	culture	culture	NOUN
gujaf-220	371	6	indicators	indicator	NOUN
gujaf-220	371	7	and	and	CCONJ
gujaf-220	371	8	stress	stress	NOUN
gujaf-220	371	9	test	test	NOUN
gujaf-220	371	10	results	result	NOUN
gujaf-220	371	11	,	,	PUNCT
gujaf-220	371	12	journal	journal	NOUN
gujaf-220	371	13	of	of	ADP
gujaf-220	371	14	risk	risk	NOUN
gujaf-220	371	15	management	management	NOUN
gujaf-220	371	16	in	in	ADP
gujaf-220	371	17	financial	financial	ADJ
gujaf-220	371	18	institutions	institution	NOUN
gujaf-220	371	19	9	9	NUM
gujaf-220	371	20	(	(	PUNCT
gujaf-220	371	21	1	1	NUM
gujaf-220	371	22	)	)	PUNCT
gujaf-220	371	23	,	,	PUNCT
gujaf-220	371	24	71	71	NUM
gujaf-220	371	25	-	-	SYM
gujaf-220	371	26	84	84	NUM
gujaf-220	371	27	fsb	fsb	NOUN
gujaf-220	371	28	(	(	PUNCT
gujaf-220	371	29	2013	2013	NUM
gujaf-220	371	30	):	):	PUNCT
gujaf-220	371	31	principles	principle	NOUN
gujaf-220	371	32	for	for	ADP
gujaf-220	371	33	an	an	DET
gujaf-220	371	34	effective	effective	ADJ
gujaf-220	371	35	risk	risk	NOUN
gujaf-220	371	36	appetite	appetite	NOUN
gujaf-220	371	37	framework	framework	NOUN
gujaf-220	371	38	;	;	PUNCT
gujaf-220	371	39	financial	financial	ADJ
gujaf-220	371	40	stability	stability	NOUN
gujaf-220	371	41	board	board	PROPN
gujaf-220	371	42	,	,	PUNCT
gujaf-220	371	43	september	september	PROPN
gujaf-220	371	44	,	,	PUNCT
gujaf-220	371	45	18	18	NUM
gujaf-220	371	46	2013	2013	NUM
gujaf-220	371	47	,	,	PUNCT
gujaf-220	371	48	www.fsb.orglast	www.fsb.orglast	PRON
gujaf-220	371	49	accessed	access	VERB
gujaf-220	371	50	25	25	NUM
gujaf-220	371	51	th	th	NUM
gujaf-220	371	52	april	april	PROPN
gujaf-220	371	53	,	,	PUNCT
gujaf-220	371	54	2020	2020	NUM
gujaf-220	371	55	.	.	PUNCT
gujaf-220	372	1	fsb	fsb	NOUN
gujaf-220	372	2	(	(	PUNCT
gujaf-220	372	3	2013	2013	NUM
gujaf-220	372	4	):	):	PUNCT
gujaf-220	372	5	thematic	thematic	ADJ
gujaf-220	372	6	review	review	NOUN
gujaf-220	372	7	on	on	ADP
gujaf-220	372	8	risk	risk	NOUN
gujaf-220	372	9	governance	governance	NOUN
gujaf-220	372	10	;	;	PUNCT
gujaf-220	372	11	financial	financial	ADJ
gujaf-220	372	12	stability	stability	NOUN
gujaf-220	372	13	board	board	PROPN
gujaf-220	372	14	,	,	PUNCT
gujaf-220	372	15	basel	basel	PROPN
gujaf-220	372	16	,	,	PUNCT
gujaf-220	372	17	www.fsb	www.fsb	NOUN
gujaf-220	372	18	,	,	PUNCT
gujaf-220	372	19	orglast	orglast	ADV
gujaf-220	372	20	accessed	access	VERB
gujaf-220	372	21	april	april	PROPN
gujaf-220	372	22	,	,	PUNCT
gujaf-220	372	23	2010	2010	NUM
gujaf-220	372	24	.	.	PUNCT
gujaf-220	373	1	fsb	fsb	NOUN
gujaf-220	373	2	(	(	PUNCT
gujaf-220	373	3	2014	2014	NUM
gujaf-220	373	4	):	):	PUNCT
gujaf-220	373	5	guidance	guidance	NOUN
gujaf-220	373	6	on	on	ADP
gujaf-220	373	7	supervisory	supervisory	ADJ
gujaf-220	373	8	interaction	interaction	NOUN
gujaf-220	373	9	with	with	ADP
gujaf-220	373	10	financial	financial	ADJ
gujaf-220	373	11	institutions	institution	NOUN
gujaf-220	373	12	on	on	ADP
gujaf-220	373	13	risk	risk	NOUN
gujaf-220	373	14	culture	culture	NOUN
gujaf-220	373	15	;	;	PUNCT
gujaf-220	373	16	financial	financial	ADJ
gujaf-220	373	17	stability	stability	NOUN
gujaf-220	373	18	board	board	NOUN
gujaf-220	373	19	,	,	PUNCT
gujaf-220	373	20	www.fsb.orglast	www.fsb.orglast	PRON
gujaf-220	373	21	accessed	access	VERB
gujaf-220	373	22	5	5	NUM
gujaf-220	373	23	th	th	NUM
gujaf-220	373	24	june	june	PROPN
gujaf-220	373	25	,	,	PUNCT
gujaf-220	373	26	2020	2020	NUM
gujaf-220	373	27	.	.	PUNCT
gujaf-220	374	1	garbade	garbade	NOUN
gujaf-220	374	2	(	(	PUNCT
gujaf-220	374	3	2016	2016	NUM
gujaf-220	374	4	):	):	PUNCT
gujaf-220	374	5	behavioral	behavioral	ADJ
gujaf-220	374	6	risk	risk	NOUN
gujaf-220	374	7	management	management	NOUN
gujaf-220	374	8	in	in	ADP
gujaf-220	374	9	the	the	DET
gujaf-220	374	10	financial	financial	ADJ
gujaf-220	374	11	services	service	NOUN
gujaf-220	374	12	industry	industry	NOUN
gujaf-220	374	13	:	:	PUNCT
gujaf-220	374	14	the	the	DET
gujaf-220	374	15	role	role	NOUN
gujaf-220	374	16	of	of	ADP
gujaf-220	374	17	culture	culture	NOUN
gujaf-220	374	18	,	,	PUNCT
gujaf-220	374	19	governance	governance	NOUN
gujaf-220	374	20	and	and	CCONJ
gujaf-220	374	21	financial	financial	ADJ
gujaf-220	374	22	reporting	reporting	NOUN
gujaf-220	374	23	;	;	PUNCT
gujaf-220	374	24	federal	federal	PROPN
gujaf-220	374	25	reserve	reserve	PROPN
gujaf-220	374	26	bank	bank	PROPN
gujaf-220	374	27	of	of	ADP
gujaf-220	374	28	new	new	PROPN
gujaf-220	374	29	york	york	PROPN
gujaf-220	374	30	,	,	PUNCT
gujaf-220	374	31	economic	economic	ADJ
gujaf-220	374	32	policy	policy	NOUN
gujaf-220	374	33	review	review	NOUN
gujaf-220	374	34	,	,	PUNCT
gujaf-220	374	35	vol	vol	NOUN
gujaf-220	374	36	.	.	PUNCT
gujaf-220	374	37	22(1	22(1	NUM
gujaf-220	374	38	)	)	PUNCT
gujaf-220	374	39	,	,	PUNCT
gujaf-220	374	40	special	special	ADJ
gujaf-220	374	41	issue	issue	NOUN
gujaf-220	374	42	,	,	PUNCT
gujaf-220	374	43	www.newyorkfed.org/research	www.newyorkfed.org/research	PROPN
gujaf-220	374	44	.	.	PUNCT
gujaf-220	375	1	last	last	ADJ
gujaf-220	375	2	accessed	access	VERB
gujaf-220	375	3	27	27	NUM
gujaf-220	375	4	th	th	NUM
gujaf-220	375	5	april	april	PROPN
gujaf-220	375	6	,	,	PUNCT
gujaf-220	375	7	2020	2020	NUM
gujaf-220	375	8	.	.	PUNCT
gujaf-220	376	1	gebrayel	gebrayel	PROPN
gujaf-220	376	2	,	,	PUNCT
gujaf-220	376	3	e	e	NOUN
gujaf-220	376	4	;	;	PUNCT
gujaf-220	376	5	jarrar	jarrar	NOUN
gujaf-220	376	6	,	,	PUNCT
gujaf-220	376	7	h	h	NOUN
gujaf-220	376	8	;	;	PUNCT
gujaf-220	376	9	salloum	salloum	NOUN
gujaf-220	376	10	,	,	PUNCT
gujaf-220	376	11	c	c	X
gujaf-220	376	12	;	;	PUNCT
gujaf-220	376	13	&	&	CCONJ
gujaf-220	376	14	lefebvre	lefebvre	PROPN
gujaf-220	376	15	,	,	PUNCT
gujaf-220	376	16	q.	q.	PROPN
gujaf-220	376	17	(	(	PUNCT
gujaf-220	376	18	2018	2018	NUM
gujaf-220	376	19	):	):	PUNCT
gujaf-220	376	20	effective	effective	ADJ
gujaf-220	376	21	association	association	NOUN
gujaf-220	376	22	between	between	ADP
gujaf-220	376	23	audit	audit	NOUN
gujaf-220	376	24	committee	committee	NOUN
gujaf-220	376	25	and	and	CCONJ
gujaf-220	376	26	the	the	DET
gujaf-220	376	27	internal	internal	ADJ
gujaf-220	376	28	audit	audit	NOUN
gujaf-220	376	29	function	function	NOUN
gujaf-220	376	30	and	and	CCONJ
gujaf-220	376	31	its	its	PRON
gujaf-220	376	32	impact	impact	NOUN
gujaf-220	376	33	on	on	ADP
gujaf-220	376	34	financial	financial	ADJ
gujaf-220	376	35	reporting	reporting	NOUN
gujaf-220	376	36	quality	quality	NOUN
gujaf-220	376	37	:	:	PUNCT
gujaf-220	376	38	empirical	empirical	ADJ
gujaf-220	376	39	evidence	evidence	NOUN
gujaf-220	376	40	from	from	ADP
gujaf-220	376	41	omani	omani	ADJ
gujaf-220	376	42	listed	list	VERB
gujaf-220	376	43	firms	firm	NOUN
gujaf-220	376	44	;	;	PUNCT
gujaf-220	376	45	www.wileyonlinelibrary.com/journal/ijaulast	www.wileyonlinelibrary.com/journal/ijaulast	PROPN
gujaf-220	376	46	visited	visit	VERB
gujaf-220	376	47	20th	20th	ADJ
gujaf-220	376	48	april	april	PROPN
gujaf-220	376	49	,	,	PUNCT
gujaf-220	376	50	2020	2020	NUM
gujaf-220	376	51	.	.	PUNCT
gujaf-220	377	1	gibbons	gibbon	NOUN
gujaf-220	377	2	r	r	NOUN
gujaf-220	377	3	;	;	PUNCT
gujaf-220	377	4	&	&	CCONJ
gujaf-220	377	5	kaplan	kaplan	PROPN
gujaf-220	377	6	r.s	r.s	PROPN
gujaf-220	377	7	.	.	PROPN
gujaf-220	377	8	(	(	PUNCT
gujaf-220	377	9	2015	2015	NUM
gujaf-220	377	10	)	)	PUNCT
gujaf-220	377	11	.	.	PUNCT
gujaf-220	378	1	formal	formal	ADJ
gujaf-220	378	2	measures	measure	NOUN
gujaf-220	378	3	in	in	ADP
gujaf-220	378	4	informal	informal	ADJ
gujaf-220	378	5	management	management	NOUN
gujaf-220	378	6	:	:	PUNCT
gujaf-220	378	7	can	can	AUX
gujaf-220	378	8	a	a	DET
gujaf-220	378	9	balanced	balanced	ADJ
gujaf-220	378	10	scorecard	scorecard	NOUN
gujaf-220	378	11	change	change	VERB
gujaf-220	378	12	a	a	DET
gujaf-220	378	13	culture	culture	NOUN
gujaf-220	378	14	?	?	PUNCT
gujaf-220	379	1	american	american	PROPN
gujaf-220	379	2	economic	economic	PROPN
gujaf-220	379	3	review	review	PROPN
gujaf-220	379	4	,	,	PUNCT
gujaf-220	379	5	vol	vol	NOUN
gujaf-220	379	6	.	.	PROPN
gujaf-220	380	1	105	105	NUM
gujaf-220	380	2	,	,	PUNCT
gujaf-220	380	3	pp	pp	ADJ
gujaf-220	380	4	.	.	PUNCT
gujaf-220	381	1	447–451	447–451	NUM
gujaf-220	381	2	.	.	PUNCT
gujaf-220	382	1	goncalves	goncalve	NOUN
gujaf-220	382	2	,	,	PUNCT
gujaf-220	382	3	t	t	PROPN
gujaf-220	382	4	;	;	PUNCT
gujaf-220	382	5	gaio	gaio	ADJ
gujaf-220	382	6	,	,	PUNCT
gujaf-220	382	7	c	c	X
gujaf-220	382	8	;	;	PUNCT
gujaf-220	382	9	&	&	CCONJ
gujaf-220	382	10	santos	santos	PROPN
gujaf-220	382	11	,	,	PUNCT
gujaf-220	382	12	t.	t.	PROPN
gujaf-220	382	13	(	(	PUNCT
gujaf-220	382	14	2018	2018	NUM
gujaf-220	382	15	):	):	PUNCT
gujaf-220	382	16	women	woman	NOUN
gujaf-220	382	17	on	on	ADP
gujaf-220	382	18	the	the	DET
gujaf-220	382	19	board	board	NOUN
gujaf-220	382	20	:	:	PUNCT
gujaf-220	382	21	do	do	AUX
gujaf-220	382	22	they	they	PRON
gujaf-220	382	23	manage	manage	VERB
gujaf-220	382	24	earnings	earning	NOUN
gujaf-220	382	25	?	?	PUNCT
gujaf-220	383	1	empirical	empirical	ADJ
gujaf-220	383	2	evidence	evidence	NOUN
gujaf-220	383	3	from	from	ADP
gujaf-220	383	4	european	european	ADJ
gujaf-220	383	5	listed	list	VERB
gujaf-220	383	6	firms	firm	NOUN
gujaf-220	383	7	;	;	PUNCT
gujaf-220	383	8	review	review	NOUN
gujaf-220	383	9	of	of	ADP
gujaf-220	383	10	business	business	NOUN
gujaf-220	383	11	management	management	NOUN
gujaf-220	383	12	;	;	PUNCT
gujaf-220	383	13	vol	vol	NOUN
gujaf-220	383	14	.	.	PUNCT
gujaf-220	383	15	21(3	21(3	NUM
gujaf-220	383	16	)	)	PUNCT
gujaf-220	383	17	,	,	PUNCT
gujaf-220	383	18	pp	pp	ADJ
gujaf-220	383	19	.	.	PUNCT
gujaf-220	384	1	582597	582597	NUM
gujaf-220	384	2	.	.	PUNCT
gujaf-220	385	1	gontarek	gontarek	NOUN
gujaf-220	385	2	,	,	PUNCT
gujaf-220	385	3	w.	w.	PROPN
gujaf-220	385	4	(	(	PUNCT
gujaf-220	385	5	2016	2016	NUM
gujaf-220	385	6	):	):	PUNCT
gujaf-220	385	7	risk	risk	NOUN
gujaf-220	385	8	governance	governance	NOUN
gujaf-220	385	9	of	of	ADP
gujaf-220	385	10	financial	financial	ADJ
gujaf-220	385	11	institutions	institution	NOUN
gujaf-220	385	12	:	:	PUNCT
gujaf-220	385	13	the	the	DET
gujaf-220	385	14	growing	grow	VERB
gujaf-220	385	15	importance	importance	NOUN
gujaf-220	385	16	of	of	ADP
gujaf-220	385	17	risk	risk	NOUN
gujaf-220	385	18	appetite	appetite	NOUN
gujaf-220	385	19	and	and	CCONJ
gujaf-220	385	20	culture	culture	NOUN
gujaf-220	385	21	;	;	PUNCT
gujaf-220	385	22	journal	journal	NOUN
gujaf-220	385	23	of	of	ADP
gujaf-220	385	24	risk	risk	NOUN
gujaf-220	385	25	management	management	NOUN
gujaf-220	385	26	in	in	ADP
gujaf-220	385	27	financial	financial	ADJ
gujaf-220	385	28	institutions	institution	NOUN
gujaf-220	385	29	;	;	PUNCT
gujaf-220	385	30	vol.9(2	vol.9(2	X
gujaf-220	385	31	)	)	PUNCT
gujaf-220	385	32	,	,	PUNCT
gujaf-220	385	33	pp.120129	pp.120129	PROPN
gujaf-220	385	34	.	.	PUNCT
gujaf-220	385	35	gontarek	gontarek	PROPN
gujaf-220	385	36	,	,	PUNCT
gujaf-220	385	37	w	w	PROPN
gujaf-220	385	38	;	;	PUNCT
gujaf-220	385	39	&	&	CCONJ
gujaf-220	385	40	belghitar	belghitar	NOUN
gujaf-220	385	41	,	,	PUNCT
gujaf-220	385	42	y.	y.	PROPN
gujaf-220	385	43	(	(	PUNCT
gujaf-220	385	44	2018	2018	NUM
gujaf-220	385	45	):	):	PUNCT
gujaf-220	385	46	risk	risk	NOUN
gujaf-220	385	47	governance	governance	NOUN
gujaf-220	385	48	:	:	PUNCT
gujaf-220	385	49	examining	examine	VERB
gujaf-220	385	50	its	its	PRON
gujaf-220	385	51	impact	impact	NOUN
gujaf-220	385	52	upon	upon	SCONJ
gujaf-220	385	53	bank	bank	NOUN
gujaf-220	385	54	performance	performance	NOUN
gujaf-220	385	55	and	and	CCONJ
gujaf-220	385	56	risk	risk	NOUN
gujaf-220	385	57	-	-	PUNCT
gujaf-220	385	58	taking	taking	NOUN
gujaf-220	385	59	;	;	PUNCT
gujaf-220	385	60	financial	financial	ADJ
gujaf-220	385	61	markets	market	NOUN
gujaf-220	385	62	,	,	PUNCT
gujaf-220	385	63	institutions	institution	NOUN
gujaf-220	385	64	&	&	CCONJ
gujaf-220	385	65	instruments	instrument	NOUN
gujaf-220	385	66	;	;	PUNCT
gujaf-220	385	67	vol.27(5	vol.27(5	X
gujaf-220	385	68	)	)	PUNCT
gujaf-220	385	69	,	,	PUNCT
gujaf-220	385	70	pp	pp	PROPN
gujaf-220	385	71	.	.	PUNCT
gujaf-220	386	1	gontarek	gontarek	NOUN
gujaf-220	386	2	,	,	PUNCT
gujaf-220	386	3	w	w	PROPN
gujaf-220	386	4	;	;	PUNCT
gujaf-220	386	5	&	&	CCONJ
gujaf-220	386	6	belghitar	belghitar	NOUN
gujaf-220	386	7	,	,	PUNCT
gujaf-220	386	8	y.	y.	PROPN
gujaf-220	386	9	(	(	PUNCT
gujaf-220	386	10	2018b	2018b	NUM
gujaf-220	386	11	):	):	PUNCT
gujaf-220	386	12	risk	risk	NOUN
gujaf-220	386	13	governance	governance	NOUN
gujaf-220	386	14	:	:	PUNCT
gujaf-220	386	15	examining	examine	VERB
gujaf-220	386	16	its	its	PRON
gujaf-220	386	17	impact	impact	NOUN
gujaf-220	386	18	upon	upon	SCONJ
gujaf-220	386	19	bank	bank	NOUN
gujaf-220	386	20	performance	performance	NOUN
gujaf-220	386	21	and	and	CCONJ
gujaf-220	386	22	risk	risk	NOUN
gujaf-220	386	23	-	-	PUNCT
gujaf-220	386	24	taking	taking	NOUN
gujaf-220	386	25	;	;	PUNCT
gujaf-220	386	26	www.wileyonlinelibrary.com/journal/fmil	www.wileyonlinelibrary.com/journal/fmil	VERB
gujaf-220	386	27	doi:10.1111	doi:10.1111	NOUN
gujaf-220	386	28	/	/	SYM
gujaf-220	386	29	fmil.12103	fmil.12103	PROPN
gujaf-220	386	30	,	,	PUNCT
gujaf-220	386	31	last	last	ADV
gujaf-220	386	32	accessed	access	VERB
gujaf-220	386	33	29	29	NUM
gujaf-220	386	34	th	th	NOUN
gujaf-220	386	35	may	may	AUX
gujaf-220	386	36	,	,	PUNCT
gujaf-220	386	37	2020	2020	NUM
gujaf-220	386	38	.	.	PUNCT
gujaf-220	387	1	http://www.deloitte.com/	http://www.deloitte.com/	PROPN
gujaf-220	387	2	http://www.deloitte.com/	http://www.deloitte.com/	ADJ
gujaf-220	387	3	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
gujaf-220	387	4	http://www.fsb/	http://www.fsb/	NOUN
gujaf-220	387	5	http://www.fsb	http://www.fsb	NOUN
gujaf-220	387	6	,	,	PUNCT
gujaf-220	387	7	org/	org/	NOUN
gujaf-220	387	8	http://www.fsb/	http://www.fsb/	NOUN
gujaf-220	387	9	http://www.newyorkfed.org/research	http://www.newyorkfed.org/research	X
gujaf-220	387	10	http://www.wileyonlinelibrary.com/journal/ijau	http://www.wileyonlinelibrary.com/journal/ijau	PRON
gujaf-220	387	11	http://www.wileyonlinelibrary.com/journal/fmil	http://www.wileyonlinelibrary.com/journal/fmil	PROPN
gujaf-220	387	12	22	22	NUM
gujaf-220	387	13	gontarek	gontarek	NOUN
gujaf-220	387	14	,	,	PUNCT
gujaf-220	387	15	w	w	PROPN
gujaf-220	387	16	;	;	PUNCT
gujaf-220	387	17	&	&	CCONJ
gujaf-220	387	18	bender	bender	PROPN
gujaf-220	387	19	,	,	PUNCT
gujaf-220	387	20	r.	r.	PROPN
gujaf-220	387	21	(	(	PUNCT
gujaf-220	387	22	2018	2018	NUM
gujaf-220	387	23	):	):	PUNCT
gujaf-220	387	24	examining	examine	VERB
gujaf-220	387	25	risk	risk	NOUN
gujaf-220	387	26	governance	governance	NOUN
gujaf-220	387	27	practices	practice	NOUN
gujaf-220	387	28	in	in	ADP
gujaf-220	387	29	global	global	ADJ
gujaf-220	387	30	financial	financial	ADJ
gujaf-220	387	31	institutions	institution	NOUN
gujaf-220	387	32	:	:	PUNCT
gujaf-220	387	33	the	the	DET
gujaf-220	387	34	adoption	adoption	NOUN
gujaf-220	387	35	of	of	ADP
gujaf-220	387	36	risk	risk	NOUN
gujaf-220	387	37	appetite	appetite	NOUN
gujaf-220	387	38	statements	statement	NOUN
gujaf-220	387	39	;	;	PUNCT
gujaf-220	387	40	journal	journal	NOUN
gujaf-220	387	41	of	of	ADP
gujaf-220	387	42	banking	banking	NOUN
gujaf-220	387	43	regulation	regulation	NOUN
gujaf-220	387	44	;	;	PUNCT
gujaf-220	387	45	vol20(2	vol20(2	NUM
gujaf-220	387	46	)	)	PUNCT
gujaf-220	387	47	,	,	PUNCT
gujaf-220	387	48	pp	pp	PROPN
gujaf-220	387	49	.	.	PUNCT
gujaf-220	388	1	gordon	gordon	PROPN
gujaf-220	388	2	,	,	PUNCT
gujaf-220	388	3	l.a	l.a	PROPN
gujaf-220	388	4	,	,	PUNCT
gujaf-220	388	5	loeb	loeb	PROPN
gujaf-220	388	6	,	,	PUNCT
gujaf-220	388	7	m.p	m.p	PROPN
gujaf-220	388	8	,	,	PUNCT
gujaf-220	388	9	&	&	CCONJ
gujaf-220	388	10	tseng	tseng	PROPN
gujaf-220	388	11	,	,	PUNCT
gujaf-220	388	12	c.	c.	PROPN
gujaf-220	388	13	(	(	PUNCT
gujaf-220	388	14	2009	2009	NUM
gujaf-220	388	15	):	):	PUNCT
gujaf-220	388	16	enterprise	enterprise	NOUN
gujaf-220	388	17	risk	risk	NOUN
gujaf-220	388	18	management	management	NOUN
gujaf-220	388	19	and	and	CCONJ
gujaf-220	388	20	firms	firm	NOUN
gujaf-220	388	21	performance	performance	NOUN
gujaf-220	388	22	:	:	PUNCT
gujaf-220	388	23	a	a	DET
gujaf-220	388	24	contingency	contingency	NOUN
gujaf-220	388	25	perspective	perspective	NOUN
gujaf-220	388	26	,	,	PUNCT
gujaf-220	388	27	journal	journal	NOUN
gujaf-220	388	28	of	of	ADP
gujaf-220	388	29	accounting	accounting	PROPN
gujaf-220	388	30	&	&	CCONJ
gujaf-220	388	31	public	public	ADJ
gujaf-220	388	32	policy	policy	NOUN
gujaf-220	388	33	,	,	PUNCT
gujaf-220	388	34	vol	vol	NOUN
gujaf-220	388	35	.	.	PROPN
gujaf-220	388	36	28	28	NUM
gujaf-220	388	37	,	,	PUNCT
gujaf-220	388	38	pp	pp	ADJ
gujaf-220	388	39	.	.	PUNCT
gujaf-220	389	1	301	301	NUM
gujaf-220	389	2	-	-	SYM
gujaf-220	389	3	327	327	NUM
gujaf-220	389	4	.	.	PUNCT
gujaf-220	390	1	gorzen	gorzen	PROPN
gujaf-220	390	2	-	-	PUNCT
gujaf-220	390	3	mitka	mitka	VERB
gujaf-220	390	4	,	,	PUNCT
gujaf-220	390	5	i.	i.	PROPN
gujaf-220	390	6	(	(	PUNCT
gujaf-220	390	7	2015	2015	NUM
gujaf-220	390	8	):	):	PUNCT
gujaf-220	390	9	management	management	NOUN
gujaf-220	390	10	challenges	challenge	NOUN
gujaf-220	390	11	in	in	ADP
gujaf-220	390	12	the	the	DET
gujaf-220	390	13	context	context	NOUN
gujaf-220	390	14	of	of	ADP
gujaf-220	390	15	risk	risk	NOUN
gujaf-220	390	16	culture	culture	NOUN
gujaf-220	390	17	;	;	PUNCT
gujaf-220	390	18	problems	problem	NOUN
gujaf-220	390	19	of	of	ADP
gujaf-220	390	20	management	management	NOUN
gujaf-220	390	21	in	in	ADP
gujaf-220	390	22	the	the	DET
gujaf-220	390	23	21	21	NUM
gujaf-220	390	24	st	st	PROPN
gujaf-220	390	25	century	century	NOUN
gujaf-220	390	26	;	;	PUNCT
gujaf-220	390	27	vol.10	vol.10	NOUN
gujaf-220	390	28	(	(	PUNCT
gujaf-220	390	29	2	2	NUM
gujaf-220	390	30	)	)	PUNCT
gujaf-220	390	31	,	,	PUNCT
gujaf-220	390	32	pp.60	pp.60	PROPN
gujaf-220	390	33	-	-	PUNCT
gujaf-220	390	34	61	61	NUM
gujaf-220	390	35	.	.	PUNCT
gujaf-220	391	1	gorzen	gorzen	PROPN
gujaf-220	391	2	-	-	PUNCT
gujaf-220	391	3	mitka	mitka	VERB
gujaf-220	391	4	,	,	PUNCT
gujaf-220	391	5	i.	i.	NOUN
gujaf-220	391	6	(	(	PUNCT
gujaf-220	391	7	2018	2018	NUM
gujaf-220	391	8	):	):	PUNCT
gujaf-220	391	9	leading	lead	VERB
gujaf-220	391	10	markers	marker	NOUN
gujaf-220	391	11	of	of	ADP
gujaf-220	391	12	risk	risk	NOUN
gujaf-220	391	13	culture	culture	NOUN
gujaf-220	391	14	in	in	ADP
gujaf-220	391	15	organisation	organisation	NOUN
gujaf-220	391	16	;	;	PUNCT
gujaf-220	391	17	european	european	ADJ
gujaf-220	391	18	journal	journal	NOUN
gujaf-220	391	19	of	of	ADP
gujaf-220	391	20	sustainable	sustainable	ADJ
gujaf-220	391	21	development	development	NOUN
gujaf-220	391	22	;	;	PUNCT
gujaf-220	391	23	vol.7(1	vol.7(1	X
gujaf-220	391	24	)	)	PUNCT
gujaf-220	391	25	,	,	PUNCT
gujaf-220	391	26	pp.425	pp.425	NOUN
gujaf-220	391	27	-	-	PUNCT
gujaf-220	391	28	434	434	NUM
gujaf-220	391	29	.	.	PUNCT
gujaf-220	392	1	govindarajan	govindarajan	NOUN
gujaf-220	392	2	,	,	PUNCT
gujaf-220	392	3	d.(2011	d.(2011	PROPN
gujaf-220	392	4	):	):	PUNCT
gujaf-220	392	5	corporate	corporate	ADJ
gujaf-220	392	6	risk	risk	NOUN
gujaf-220	392	7	appetite	appetite	NOUN
gujaf-220	392	8	:	:	PUNCT
gujaf-220	392	9	ensuring	ensure	VERB
gujaf-220	392	10	board	board	NOUN
gujaf-220	392	11	and	and	CCONJ
gujaf-220	392	12	senior	senior	ADJ
gujaf-220	392	13	management	management	NOUN
gujaf-220	392	14	accountability	accountability	NOUN
gujaf-220	392	15	for	for	ADP
gujaf-220	392	16	risk	risk	NOUN
gujaf-220	392	17	;	;	PUNCT
gujaf-220	392	18	icma	icma	NOUN
gujaf-220	392	19	centre	centre	NOUN
gujaf-220	392	20	discussion	discussion	NOUN
gujaf-220	392	21	papers	paper	NOUN
gujaf-220	392	22	in	in	ADP
gujaf-220	392	23	finance	finance	NOUN
gujaf-220	392	24	dp2011	dp2011	PROPN
gujaf-220	392	25	-	-	PUNCT
gujaf-220	392	26	22	22	NUM
gujaf-220	392	27	,	,	PUNCT
gujaf-220	392	28	november	november	PROPN
gujaf-220	392	29	,	,	PUNCT
gujaf-220	392	30	2011	2011	NUM
gujaf-220	392	31	;	;	PUNCT
gujaf-220	392	32	www.icmacentre.ac.uklast	www.icmacentre.ac.uklast	VERB
gujaf-220	392	33	visited	visit	VERB
gujaf-220	392	34	4	4	NUM
gujaf-220	392	35	th	th	NUM
gujaf-220	392	36	june	june	PROPN
gujaf-220	392	37	,	,	PUNCT
gujaf-220	392	38	2020	2020	NUM
gujaf-220	392	39	.	.	PUNCT
gujaf-220	393	1	gustafsson	gustafsson	PROPN
gujaf-220	393	2	,	,	PUNCT
gujaf-220	393	3	c	c	X
gujaf-220	393	4	;	;	PUNCT
gujaf-220	393	5	&	&	CCONJ
gujaf-220	393	6	omark	omark	NOUN
gujaf-220	393	7	,	,	PUNCT
gujaf-220	393	8	l.	l.	PROPN
gujaf-220	393	9	(	(	PUNCT
gujaf-220	393	10	2015	2015	NUM
gujaf-220	393	11	):	):	PUNCT
gujaf-220	393	12	financial	financial	ADJ
gujaf-220	393	13	literacy	literacy	NOUN
gujaf-220	393	14	’s	’s	PART
gujaf-220	393	15	effect	effect	NOUN
gujaf-220	393	16	on	on	ADP
gujaf-220	393	17	financial	financial	ADJ
gujaf-220	393	18	risk	risk	NOUN
gujaf-220	393	19	tolerancea	tolerancea	PROPN
gujaf-220	393	20	quantitative	quantitative	ADJ
gujaf-220	393	21	study	study	NOUN
gujaf-220	393	22	on	on	ADP
gujaf-220	393	23	whether	whether	SCONJ
gujaf-220	393	24	financial	financial	ADJ
gujaf-220	393	25	literacy	literacy	NOUN
gujaf-220	393	26	has	have	AUX
gujaf-220	393	27	an	an	DET
gujaf-220	393	28	increasing	increase	VERB
gujaf-220	393	29	or	or	CCONJ
gujaf-220	393	30	decreasing	decrease	VERB
gujaf-220	393	31	impact	impact	NOUN
gujaf-220	393	32	on	on	ADP
gujaf-220	393	33	financial	financial	ADJ
gujaf-220	393	34	risk	risk	NOUN
gujaf-220	393	35	tolerance	tolerance	NOUN
gujaf-220	393	36	,	,	PUNCT
gujaf-220	393	37	degree	degree	NOUN
gujaf-220	393	38	project	project	NOUN
gujaf-220	393	39	submitted	submit	VERB
gujaf-220	393	40	to	to	PART
gujaf-220	393	41	umea	umea	VERB
gujaf-220	393	42	school	school	NOUN
gujaf-220	393	43	of	of	ADP
gujaf-220	393	44	business	business	NOUN
gujaf-220	393	45	and	and	CCONJ
gujaf-220	393	46	economics	economic	NOUN
gujaf-220	393	47	,	,	PUNCT
gujaf-220	393	48	umea	umea	ADJ
gujaf-220	393	49	universitet	universitet	NOUN
gujaf-220	393	50	;	;	PUNCT
gujaf-220	393	51	www.diva-portal.orglast	www.diva-portal.orglast	VERB
gujaf-220	393	52	accessed	access	VERB
gujaf-220	393	53	6	6	NUM
gujaf-220	393	54	th	th	NUM
gujaf-220	393	55	june	june	PROPN
gujaf-220	393	56	,	,	PUNCT
gujaf-220	393	57	2020	2020	NUM
gujaf-220	393	58	.	.	PUNCT
gujaf-220	394	1	haruna	haruna	PROPN
gujaf-220	394	2	,	,	PUNCT
gujaf-220	394	3	d	d	PROPN
gujaf-220	394	4	,	,	PUNCT
gujaf-220	394	5	kwambo	kwambo	PROPN
gujaf-220	394	6	,	,	PUNCT
gujaf-220	394	7	l.a	l.a	PROPN
gujaf-220	394	8	and	and	CCONJ
gujaf-220	394	9	hassan	hassan	PROPN
gujaf-220	394	10	,	,	PUNCT
gujaf-220	394	11	s.u	s.u	PROPN
gujaf-220	394	12	.	.	PROPN
gujaf-220	394	13	(	(	PUNCT
gujaf-220	394	14	2018	2018	NUM
gujaf-220	394	15	):	):	PUNCT
gujaf-220	394	16	board	board	NOUN
gujaf-220	394	17	characteristics	characteristic	NOUN
gujaf-220	394	18	and	and	CCONJ
gujaf-220	394	19	earning	earn	VERB
gujaf-220	394	20	quality	quality	NOUN
gujaf-220	394	21	of	of	ADP
gujaf-220	394	22	listed	list	VERB
gujaf-220	394	23	conglomerate	conglomerate	NOUN
gujaf-220	394	24	firms	firm	NOUN
gujaf-220	394	25	in	in	ADP
gujaf-220	394	26	nigeria	nigeria	PROPN
gujaf-220	394	27	,	,	PUNCT
gujaf-220	394	28	scholedge	scholedge	NOUN
gujaf-220	394	29	international	international	ADJ
gujaf-220	394	30	journal	journal	PROPN
gujaf-220	394	31	of	of	ADP
gujaf-220	394	32	business	business	NOUN
gujaf-220	394	33	policy	policy	NOUN
gujaf-220	394	34	&	&	CCONJ
gujaf-220	394	35	governance	governance	NOUN
gujaf-220	394	36	,	,	PUNCT
gujaf-220	394	37	vol	vol	NOUN
gujaf-220	394	38	.	.	PUNCT
gujaf-220	394	39	5(3	5(3	NUM
gujaf-220	394	40	)	)	PUNCT
gujaf-220	394	41	,	,	PUNCT
gujaf-220	394	42	pp	pp	ADP
gujaf-220	394	43	.	.	PUNCT
gujaf-220	395	1	14	14	NUM
gujaf-220	395	2	-	-	SYM
gujaf-220	395	3	37	37	NUM
gujaf-220	395	4	.	.	PUNCT
gujaf-220	396	1	hassan	hassan	PROPN
gujaf-220	396	2	,	,	PUNCT
gujaf-220	396	3	s.u	s.u	PROPN
gujaf-220	396	4	.	.	PROPN
gujaf-220	396	5	(	(	PUNCT
gujaf-220	396	6	2013	2013	NUM
gujaf-220	396	7	):	):	PUNCT
gujaf-220	396	8	financial	financial	ADJ
gujaf-220	396	9	reporting	reporting	NOUN
gujaf-220	396	10	quality	quality	NOUN
gujaf-220	396	11	,	,	PUNCT
gujaf-220	396	12	does	do	AUX
gujaf-220	396	13	monitoring	monitor	VERB
gujaf-220	396	14	characteristics	characteristic	NOUN
gujaf-220	396	15	matter	matter	NOUN
gujaf-220	396	16	?	?	PUNCT
gujaf-220	397	1	an	an	DET
gujaf-220	397	2	empirical	empirical	ADJ
gujaf-220	397	3	analysis	analysis	NOUN
gujaf-220	397	4	of	of	ADP
gujaf-220	397	5	nigerian	nigerian	ADJ
gujaf-220	397	6	manufacturing	manufacturing	NOUN
gujaf-220	397	7	sector	sector	NOUN
gujaf-220	397	8	;	;	PUNCT
gujaf-220	397	9	the	the	DET
gujaf-220	397	10	business	business	NOUN
gujaf-220	397	11	and	and	CCONJ
gujaf-220	397	12	management	management	NOUN
gujaf-220	397	13	review	review	NOUN
gujaf-220	397	14	,	,	PUNCT
gujaf-220	397	15	vol.13(2	vol.13(2	NOUN
gujaf-220	397	16	)	)	PUNCT
gujaf-220	397	17	,	,	PUNCT
gujaf-220	397	18	pp.147	pp.147	NOUN
gujaf-220	397	19	-	-	PUNCT
gujaf-220	397	20	161	161	NUM
gujaf-220	397	21	.	.	PUNCT
gujaf-220	398	1	hassan	hassan	PROPN
gujaf-220	398	2	,	,	PUNCT
gujaf-220	398	3	s.u	s.u	PROPN
gujaf-220	398	4	&	&	CCONJ
gujaf-220	398	5	bello	bello	PROPN
gujaf-220	398	6	,	,	PUNCT
gujaf-220	398	7	a.	a.	PROPN
gujaf-220	398	8	(	(	PUNCT
gujaf-220	398	9	2013	2013	NUM
gujaf-220	398	10	):	):	PUNCT
gujaf-220	398	11	firm	firm	ADJ
gujaf-220	398	12	characteristics	characteristic	NOUN
gujaf-220	398	13	and	and	CCONJ
gujaf-220	398	14	financial	financial	ADJ
gujaf-220	398	15	reporting	reporting	NOUN
gujaf-220	398	16	quality	quality	NOUN
gujaf-220	398	17	of	of	ADP
gujaf-220	398	18	listed	list	VERB
gujaf-220	398	19	manufacturing	manufacturing	NOUN
gujaf-220	398	20	firms	firm	NOUN
gujaf-220	398	21	in	in	ADP
gujaf-220	398	22	nigeria	nigeria	PROPN
gujaf-220	398	23	,	,	PUNCT
gujaf-220	398	24	international	international	ADJ
gujaf-220	398	25	journal	journal	NOUN
gujaf-220	398	26	of	of	ADP
gujaf-220	398	27	accounting	accounting	NOUN
gujaf-220	398	28	,	,	PUNCT
gujaf-220	398	29	banking	banking	NOUN
gujaf-220	398	30	and	and	CCONJ
gujaf-220	398	31	management	management	NOUN
gujaf-220	398	32	,	,	PUNCT
gujaf-220	398	33	vol	vol	NOUN
gujaf-220	398	34	.	.	PROPN
gujaf-220	398	35	1(6	1(6	NUM
gujaf-220	398	36	)	)	PUNCT
gujaf-220	398	37	,	,	PUNCT
gujaf-220	398	38	pp	pp	ADP
gujaf-220	398	39	.	.	PUNCT
gujaf-220	399	1	47	47	NUM
gujaf-220	399	2	-	-	SYM
gujaf-220	399	3	63	63	NUM
gujaf-220	399	4	.	.	PUNCT
gujaf-220	400	1	hassan	hassan	PROPN
gujaf-220	400	2	,	,	PUNCT
gujaf-220	400	3	s.	s.	PROPN
gujaf-220	400	4	u.	u.	PROPN
gujaf-220	400	5	,	,	PUNCT
gujaf-220	400	6	&	&	CCONJ
gujaf-220	400	7	ibrahim	ibrahim	PROPN
gujaf-220	400	8	,	,	PUNCT
gujaf-220	400	9	g.	g.	PROPN
gujaf-220	400	10	(	(	PUNCT
gujaf-220	400	11	2014	2014	NUM
gujaf-220	400	12	)	)	PUNCT
gujaf-220	400	13	.	.	PUNCT
gujaf-220	401	1	governance	governance	NOUN
gujaf-220	401	2	attributes	attribute	NOUN
gujaf-220	401	3	and	and	CCONJ
gujaf-220	401	4	real	real	ADJ
gujaf-220	401	5	activities	activity	NOUN
gujaf-220	401	6	manipulation	manipulation	NOUN
gujaf-220	401	7	of	of	ADP
gujaf-220	401	8	listed	list	VERB
gujaf-220	401	9	manufacturing	manufacturing	NOUN
gujaf-220	401	10	firms	firm	NOUN
gujaf-220	401	11	in	in	ADP
gujaf-220	401	12	nigeria	nigeria	PROPN
gujaf-220	401	13	.	.	PUNCT
gujaf-220	402	1	international	international	ADJ
gujaf-220	402	2	journal	journal	PROPN
gujaf-220	402	3	of	of	ADP
gujaf-220	402	4	accounting	accounting	NOUN
gujaf-220	402	5	and	and	CCONJ
gujaf-220	402	6	taxation	taxation	NOUN
gujaf-220	402	7	,	,	PUNCT
gujaf-220	402	8	2(1	2(1	NUM
gujaf-220	402	9	)	)	PUNCT
gujaf-220	402	10	,	,	PUNCT
gujaf-220	402	11	37–62	37–62	NUM
gujaf-220	402	12	.	.	PUNCT
gujaf-220	403	1	he	he	PRON
gujaf-220	403	2	,	,	PUNCT
gujaf-220	403	3	c	c	X
gujaf-220	403	4	;	;	PUNCT
gujaf-220	403	5	cox	cox	PROPN
gujaf-220	403	6	,	,	PUNCT
gujaf-220	403	7	r.a.k	r.a.k	PROPN
gujaf-220	403	8	&	&	CCONJ
gujaf-220	403	9	kummel	kummel	PROPN
gujaf-220	403	10	,	,	PUNCT
gujaf-220	403	11	r.	r.	PROPN
gujaf-220	403	12	(	(	PUNCT
gujaf-220	403	13	2017	2017	NUM
gujaf-220	403	14	):	):	PUNCT
gujaf-220	403	15	cultural	cultural	ADJ
gujaf-220	403	16	influences	influence	NOUN
gujaf-220	403	17	on	on	ADP
gujaf-220	403	18	earnings	earning	NOUN
gujaf-220	403	19	management	management	NOUN
gujaf-220	403	20	;	;	PUNCT
gujaf-220	403	21	www.researchgate.netlast	www.researchgate.netlast	PROPN
gujaf-220	403	22	visited	visit	VERB
gujaf-220	403	23	27	27	NUM
gujaf-220	403	24	th	th	NUM
gujaf-220	403	25	april	april	PROPN
gujaf-220	403	26	,	,	PUNCT
gujaf-220	403	27	2020	2020	NUM
gujaf-220	403	28	.	.	PUNCT
gujaf-220	404	1	herath	herath	NOUN
gujaf-220	404	2	,	,	PUNCT
gujaf-220	404	3	s.k	s.k	PROPN
gujaf-220	404	4	;	;	PUNCT
gujaf-220	404	5	&	&	CCONJ
gujaf-220	404	6	albarqi	albarqi	PROPN
gujaf-220	404	7	,	,	PUNCT
gujaf-220	404	8	n.	n.	PROPN
gujaf-220	404	9	(	(	PUNCT
gujaf-220	404	10	2017	2017	NUM
gujaf-220	404	11	):	):	PUNCT
gujaf-220	404	12	financial	financial	ADJ
gujaf-220	404	13	reporting	reporting	NOUN
gujaf-220	404	14	quality	quality	NOUN
gujaf-220	404	15	:	:	PUNCT
gujaf-220	404	16	a	a	DET
gujaf-220	404	17	literature	literature	NOUN
gujaf-220	404	18	review	review	NOUN
gujaf-220	404	19	;	;	PUNCT
gujaf-220	404	20	international	international	ADJ
gujaf-220	404	21	journal	journal	NOUN
gujaf-220	404	22	of	of	ADP
gujaf-220	404	23	business	business	NOUN
gujaf-220	404	24	management	management	PROPN
gujaf-220	404	25	and	and	CCONJ
gujaf-220	404	26	commerce	commerce	NOUN
gujaf-220	404	27	;	;	PUNCT
gujaf-220	404	28	vol.2(2	vol.2(2	NUM
gujaf-220	404	29	)	)	PUNCT
gujaf-220	404	30	,	,	PUNCT
gujaf-220	404	31	pp.1	pp.1	NOUN
gujaf-220	404	32	-	-	PUNCT
gujaf-220	404	33	14	14	NUM
gujaf-220	404	34	.	.	PUNCT
gujaf-220	405	1	hines	hine	NOUN
gujaf-220	405	2	,	,	PUNCT
gujaf-220	405	3	c.s	c.s	PROPN
gujaf-220	405	4	.	.	PROPN
gujaf-220	405	5	(	(	PUNCT
gujaf-220	405	6	2012	2012	NUM
gujaf-220	405	7	):	):	PUNCT
gujaf-220	405	8	determinants	determinant	NOUN
gujaf-220	405	9	and	and	CCONJ
gujaf-220	405	10	consequences	consequence	NOUN
gujaf-220	405	11	of	of	ADP
gujaf-220	405	12	risk	risk	NOUN
gujaf-220	405	13	management	management	NOUN
gujaf-220	405	14	committee	committee	NOUN
gujaf-220	405	15	formation	formation	NOUN
gujaf-220	405	16	;	;	PUNCT
gujaf-220	405	17	a	a	DET
gujaf-220	405	18	dissertation	dissertation	NOUN
gujaf-220	405	19	submitted	submit	VERB
gujaf-220	405	20	in	in	ADP
gujaf-220	405	21	partial	partial	ADJ
gujaf-220	405	22	fulfilment	fulfilment	NOUN
gujaf-220	405	23	for	for	ADP
gujaf-220	405	24	the	the	DET
gujaf-220	405	25	requirements	requirement	NOUN
gujaf-220	405	26	for	for	ADP
gujaf-220	405	27	the	the	DET
gujaf-220	405	28	award	award	NOUN
gujaf-220	405	29	of	of	ADP
gujaf-220	405	30	doctor	doctor	NOUN
gujaf-220	405	31	of	of	ADP
gujaf-220	405	32	philosophy	philosophy	NOUN
gujaf-220	405	33	in	in	ADP
gujaf-220	405	34	business	business	NOUN
gujaf-220	405	35	administration	administration	NOUN
gujaf-220	405	36	,	,	PUNCT
gujaf-220	405	37	university	university	NOUN
gujaf-220	405	38	of	of	ADP
gujaf-220	405	39	arkansas	arkansas	PROPN
gujaf-220	405	40	;	;	PUNCT
gujaf-220	405	41	https://scholarworks.uark.edulast	https://scholarworks.uark.edulast	NOUN
gujaf-220	405	42	visited	visit	VERB
gujaf-220	405	43	8	8	NUM
gujaf-220	405	44	th	th	NOUN
gujaf-220	405	45	may	may	AUX
gujaf-220	405	46	,	,	PUNCT
gujaf-220	405	47	2020	2020	NUM
gujaf-220	405	48	.	.	PUNCT
gujaf-220	406	1	hines	hine	NOUN
gujaf-220	406	2	,	,	PUNCT
gujaf-220	406	3	c.s	c.s	PROPN
gujaf-220	406	4	;	;	PUNCT
gujaf-220	406	5	&	&	CCONJ
gujaf-220	406	6	peters	peters	PROPN
gujaf-220	406	7	,	,	PUNCT
gujaf-220	406	8	g.f	g.f	PROPN
gujaf-220	406	9	.	.	PROPN
gujaf-220	406	10	(	(	PUNCT
gujaf-220	406	11	2015	2015	NUM
gujaf-220	406	12	):	):	PUNCT
gujaf-220	406	13	voluntary	voluntary	ADJ
gujaf-220	406	14	risk	risk	NOUN
gujaf-220	406	15	management	management	NOUN
gujaf-220	406	16	committee	committee	NOUN
gujaf-220	406	17	formation	formation	NOUN
gujaf-220	406	18	:	:	PUNCT
gujaf-220	406	19	determinants	determinant	NOUN
gujaf-220	406	20	and	and	CCONJ
gujaf-220	406	21	short	short	ADJ
gujaf-220	406	22	-	-	PUNCT
gujaf-220	406	23	term	term	NOUN
gujaf-220	406	24	outcomes	outcome	NOUN
gujaf-220	406	25	;	;	PUNCT
gujaf-220	406	26	journal	journal	NOUN
gujaf-220	406	27	of	of	ADP
gujaf-220	406	28	accounting	accounting	NOUN
gujaf-220	406	29	and	and	CCONJ
gujaf-220	406	30	public	public	ADJ
gujaf-220	406	31	policy	policy	NOUN
gujaf-220	406	32	,	,	PUNCT
gujaf-220	406	33	vol.34	vol.34	PROPN
gujaf-220	406	34	,	,	PUNCT
gujaf-220	406	35	pp.267	pp.267	PROPN
gujaf-220	406	36	-	-	SYM
gujaf-220	406	37	290	290	NUM
gujaf-220	406	38	.	.	PUNCT
gujaf-220	407	1	holtz	holtz	PROPN
gujaf-220	407	2	,	,	PUNCT
gujaf-220	407	3	l	l	NOUN
gujaf-220	407	4	;	;	PUNCT
gujaf-220	407	5	&	&	CCONJ
gujaf-220	407	6	neto	neto	PROPN
gujaf-220	407	7	,	,	PUNCT
gujaf-220	407	8	a.s	a.s	PROPN
gujaf-220	407	9	.	.	PROPN
gujaf-220	407	10	(	(	PUNCT
gujaf-220	407	11	2014	2014	NUM
gujaf-220	407	12	):	):	PUNCT
gujaf-220	407	13	effects	effect	NOUN
gujaf-220	407	14	of	of	ADP
gujaf-220	407	15	board	board	NOUN
gujaf-220	407	16	of	of	ADP
gujaf-220	407	17	directors	director	NOUN
gujaf-220	407	18	’	'	PUNCT
gujaf-220	407	19	characteristics	characteristic	NOUN
gujaf-220	407	20	on	on	ADP
gujaf-220	407	21	quality	quality	NOUN
gujaf-220	407	22	of	of	ADP
gujaf-220	407	23	accounting	accounting	NOUN
gujaf-220	407	24	information	information	NOUN
gujaf-220	407	25	in	in	ADP
gujaf-220	407	26	brazil	brazil	PROPN
gujaf-220	407	27	;	;	PUNCT
gujaf-220	408	1	https://www.scielo.brlast	https://www.scielo.brlast	NOUN
gujaf-220	408	2	visited	visit	VERB
gujaf-220	408	3	29	29	NUM
gujaf-220	408	4	th	th	NUM
gujaf-220	408	5	april	april	PROPN
gujaf-220	408	6	,	,	PUNCT
gujaf-220	408	7	2020	2020	NUM
gujaf-220	408	8	.	.	PUNCT
gujaf-220	409	1	ifeanyichukwu	ifeanyichukwu	PROPN
gujaf-220	409	2	,	,	PUNCT
gujaf-220	409	3	o.o	o.o	PROPN
gujaf-220	409	4	;	;	PUNCT
gujaf-220	409	5	&	&	CCONJ
gujaf-220	409	6	ohaka	ohaka	ADV
gujaf-220	409	7	,	,	PUNCT
gujaf-220	409	8	j.	j.	PROPN
gujaf-220	409	9	(	(	PUNCT
gujaf-220	409	10	2019	2019	NUM
gujaf-220	409	11	):	):	PUNCT
gujaf-220	409	12	effect	effect	NOUN
gujaf-220	409	13	of	of	ADP
gujaf-220	409	14	audit	audit	NOUN
gujaf-220	409	15	committee	committee	NOUN
gujaf-220	409	16	characteristics	characteristic	NOUN
gujaf-220	409	17	on	on	ADP
gujaf-220	409	18	financial	financial	ADJ
gujaf-220	409	19	reporting	reporting	NOUN
gujaf-220	409	20	quality	quality	NOUN
gujaf-220	409	21	;	;	PUNCT
gujaf-220	409	22	journal	journal	NOUN
gujaf-220	409	23	of	of	ADP
gujaf-220	409	24	accounting	accounting	NOUN
gujaf-220	409	25	information	information	NOUN
gujaf-220	409	26	and	and	CCONJ
gujaf-220	409	27	innovation	innovation	NOUN
gujaf-220	409	28	,	,	PUNCT
gujaf-220	409	29	www.cird.online/jail	www.cird.online/jail	PROPN
gujaf-220	409	30	vol.5(11	vol.5(11	NOUN
gujaf-220	409	31	)	)	PUNCT
gujaf-220	409	32	,	,	PUNCT
gujaf-220	409	33	pp	pp	PROPN
gujaf-220	409	34	.	.	PUNCT
gujaf-220	410	1	1	1	NUM
gujaf-220	410	2	-	-	SYM
gujaf-220	410	3	6	6	NUM
gujaf-220	410	4	last	last	ADJ
gujaf-220	410	5	visited	visit	VERB
gujaf-220	410	6	20th	20th	NOUN
gujaf-220	410	7	may	may	AUX
gujaf-220	410	8	,	,	PUNCT
gujaf-220	410	9	2020	2020	NUM
gujaf-220	410	10	.	.	PUNCT
gujaf-220	411	1	iif	iif	X
gujaf-220	411	2	(	(	PUNCT
gujaf-220	411	3	2011	2011	NUM
gujaf-220	411	4	):	):	PUNCT
gujaf-220	411	5	implementing	implement	VERB
gujaf-220	411	6	robust	robust	ADJ
gujaf-220	411	7	risk	risk	NOUN
gujaf-220	411	8	appetite	appetite	NOUN
gujaf-220	411	9	frameworks	framework	NOUN
gujaf-220	411	10	to	to	PART
gujaf-220	411	11	strengthen	strengthen	VERB
gujaf-220	411	12	financial	financial	ADJ
gujaf-220	411	13	institutions	institution	NOUN
gujaf-220	411	14	;	;	PUNCT
gujaf-220	411	15	the	the	DET
gujaf-220	411	16	institute	institute	NOUN
gujaf-220	411	17	of	of	ADP
gujaf-220	411	18	international	international	PROPN
gujaf-220	411	19	finance	finance	PROPN
gujaf-220	411	20	,	,	PUNCT
gujaf-220	411	21	washington	washington	PROPN
gujaf-220	411	22	,	,	PUNCT
gujaf-220	411	23	dc	dc	PROPN
gujaf-220	411	24	;	;	PUNCT
gujaf-220	411	25	www.iif.com	www.iif.com	X
gujaf-220	411	26	last	last	ADV
gujaf-220	411	27	accessed	access	VERB
gujaf-220	411	28	4	4	NUM
gujaf-220	411	29	th	th	NUM
gujaf-220	411	30	march	march	NOUN
gujaf-220	411	31	,	,	PUNCT
gujaf-220	411	32	2020	2020	NUM
gujaf-220	411	33	.	.	PUNCT
gujaf-220	412	1	iselin	iselin	PROPN
gujaf-220	412	2	,	,	PUNCT
gujaf-220	412	3	m.	m.	NOUN
gujaf-220	412	4	(	(	PUNCT
gujaf-220	412	5	2016	2016	NUM
gujaf-220	412	6	):	):	PUNCT
gujaf-220	412	7	estimating	estimate	VERB
gujaf-220	412	8	the	the	DET
gujaf-220	412	9	potential	potential	ADJ
gujaf-220	412	10	impact	impact	NOUN
gujaf-220	412	11	of	of	ADP
gujaf-220	412	12	requiring	require	VERB
gujaf-220	412	13	a	a	DET
gujaf-220	412	14	stand	stand	VERB
gujaf-220	412	15	-	-	PUNCT
gujaf-220	412	16	alone	alone	ADV
gujaf-220	412	17	board	board	NOUN
gujaf-220	412	18	-	-	PUNCT
gujaf-220	412	19	level	level	NOUN
gujaf-220	412	20	risk	risk	NOUN
gujaf-220	412	21	committee	committee	NOUN
gujaf-220	412	22	;	;	PUNCT
gujaf-220	412	23	www.semanticscholar.orglast	www.semanticscholar.orglast	PRON
gujaf-220	412	24	accessed	access	VERB
gujaf-220	412	25	20	20	NUM
gujaf-220	412	26	th	th	NUM
gujaf-220	412	27	april	april	PROPN
gujaf-220	412	28	,	,	PUNCT
gujaf-220	412	29	2020	2020	NUM
gujaf-220	412	30	.	.	PUNCT
gujaf-220	413	1	iselin	iselin	PROPN
gujaf-220	413	2	,	,	PUNCT
gujaf-220	413	3	m.	m.	NOUN
gujaf-220	413	4	(	(	PUNCT
gujaf-220	413	5	2019	2019	NUM
gujaf-220	413	6	):	):	PUNCT
gujaf-220	413	7	estimating	estimate	VERB
gujaf-220	413	8	the	the	DET
gujaf-220	413	9	potential	potential	ADJ
gujaf-220	413	10	impact	impact	NOUN
gujaf-220	413	11	of	of	ADP
gujaf-220	413	12	requiring	require	VERB
gujaf-220	413	13	a	a	DET
gujaf-220	413	14	stand	stand	VERB
gujaf-220	413	15	-	-	PUNCT
gujaf-220	413	16	alone	alone	ADV
gujaf-220	413	17	board	board	NOUN
gujaf-220	413	18	-	-	PUNCT
gujaf-220	413	19	level	level	NOUN
gujaf-220	413	20	risk	risk	NOUN
gujaf-220	413	21	committee	committee	NOUN
gujaf-220	413	22	;	;	PUNCT
gujaf-220	413	23	journal	journal	NOUN
gujaf-220	413	24	of	of	ADP
gujaf-220	413	25	accounting	accounting	NOUN
gujaf-220	413	26	and	and	CCONJ
gujaf-220	413	27	public	public	ADJ
gujaf-220	413	28	policy	policy	NOUN
gujaf-220	413	29	,	,	PUNCT
gujaf-220	413	30	www.sciencedirect.comlast	www.sciencedirect.comlast	AUX
gujaf-220	413	31	accessed	access	VERB
gujaf-220	413	32	20	20	NUM
gujaf-220	413	33	th	th	NUM
gujaf-220	413	34	april	april	PROPN
gujaf-220	413	35	,	,	PUNCT
gujaf-220	413	36	2020	2020	NUM
gujaf-220	413	37	.	.	PUNCT
gujaf-220	414	1	http://www.icmacentre.ac.uk/	http://www.icmacentre.ac.uk/	NOUN
gujaf-220	414	2	http://www.diva-portal.org/	http://www.diva-portal.org/	NOUN
gujaf-220	414	3	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
gujaf-220	414	4	https://scholarworks.uark.edu/	https://scholarworks.uark.edu/	VERB
gujaf-220	414	5	https://www.scielo.br/	https://www.scielo.br/	PUNCT
gujaf-220	414	6	http://www.cird.online/jail	http://www.cird.online/jail	PROPN
gujaf-220	414	7	http://www.iif.com/	http://www.iif.com/	PROPN
gujaf-220	414	8	http://www.semanticscholar.org/	http://www.semanticscholar.org/	NOUN
gujaf-220	414	9	http://www.sciencedirect.com/	http://www.sciencedirect.com/	NOUN
gujaf-220	414	10	23	23	NUM
gujaf-220	414	11	ishak	ishak	NOUN
gujaf-220	414	12	,	,	PUNCT
gujaf-220	414	13	s.	s.	PROPN
gujaf-220	414	14	(	(	PUNCT
gujaf-220	414	15	2015	2015	NUM
gujaf-220	414	16	):	):	PUNCT
gujaf-220	414	17	the	the	DET
gujaf-220	414	18	relationship	relationship	NOUN
gujaf-220	414	19	between	between	ADP
gujaf-220	414	20	risk	risk	NOUN
gujaf-220	414	21	management	management	NOUN
gujaf-220	414	22	committee	committee	NOUN
gujaf-220	414	23	characteristics	characteristic	NOUN
gujaf-220	414	24	and	and	CCONJ
gujaf-220	414	25	modified	modified	ADJ
gujaf-220	414	26	audit	audit	NOUN
gujaf-220	414	27	opinion	opinion	NOUN
gujaf-220	414	28	in	in	ADP
gujaf-220	414	29	malaysia	malaysia	PROPN
gujaf-220	414	30	;	;	PUNCT
gujaf-220	414	31	pdfs.semanticscholar.org	pdfs.semanticscholar.org	PROPN
gujaf-220	414	32	last	last	ADV
gujaf-220	414	33	visited	visit	VERB
gujaf-220	414	34	27	27	NUM
gujaf-220	414	35	th	th	NOUN
gujaf-220	414	36	may	may	AUX
gujaf-220	414	37	,	,	PUNCT
gujaf-220	414	38	2020	2020	NUM
gujaf-220	414	39	.	.	PUNCT
gujaf-220	415	1	ishak	ishak	PROPN
gujaf-220	415	2	,	,	PUNCT
gujaf-220	415	3	s.	s.	PROPN
gujaf-220	415	4	(	(	PUNCT
gujaf-220	415	5	2016	2016	NUM
gujaf-220	415	6	):	):	PUNCT
gujaf-220	415	7	the	the	DET
gujaf-220	415	8	relationship	relationship	NOUN
gujaf-220	415	9	between	between	ADP
gujaf-220	415	10	risk	risk	NOUN
gujaf-220	415	11	management	management	NOUN
gujaf-220	415	12	committee	committee	NOUN
gujaf-220	415	13	characteristics	characteristic	NOUN
gujaf-220	415	14	and	and	CCONJ
gujaf-220	415	15	modified	modified	ADJ
gujaf-220	415	16	audit	audit	NOUN
gujaf-220	415	17	opinion	opinion	NOUN
gujaf-220	415	18	in	in	ADP
gujaf-220	415	19	malaysia	malaysia	PROPN
gujaf-220	415	20	;	;	PUNCT
gujaf-220	415	21	international	international	ADJ
gujaf-220	415	22	journal	journal	NOUN
gujaf-220	415	23	of	of	ADP
gujaf-220	415	24	research	research	NOUN
gujaf-220	415	25	,	,	PUNCT
gujaf-220	415	26	issn	issn	PROPN
gujaf-220	415	27	(	(	PUNCT
gujaf-220	415	28	online	online	ADJ
gujaf-220	415	29	)	)	PUNCT
gujaf-220	415	30	2348	2348	NUM
gujaf-220	415	31	-	-	SYM
gujaf-220	415	32	6848	6848	NUM
gujaf-220	415	33	.	.	PUNCT
gujaf-220	416	1	www.internationaljournalofresearch.comlast	www.internationaljournalofresearch.comlast	PRON
gujaf-220	416	2	accessed	access	VERB
gujaf-220	416	3	27	27	NUM
gujaf-220	416	4	th	th	NOUN
gujaf-220	416	5	may	may	AUX
gujaf-220	416	6	,	,	PUNCT
gujaf-220	416	7	2020	2020	NUM
gujaf-220	416	8	.	.	PUNCT
gujaf-220	417	1	ittner	ittner	PROPN
gujaf-220	417	2	,	,	PUNCT
gujaf-220	417	3	c.d	c.d	PROPN
gujaf-220	417	4	;	;	PUNCT
gujaf-220	417	5	&	&	CCONJ
gujaf-220	417	6	keusch	keusch	PROPN
gujaf-220	417	7	,	,	PUNCT
gujaf-220	417	8	t.	t.	PROPN
gujaf-220	417	9	(	(	PUNCT
gujaf-220	417	10	2015	2015	NUM
gujaf-220	417	11	):	):	PUNCT
gujaf-220	417	12	the	the	DET
gujaf-220	417	13	influence	influence	NOUN
gujaf-220	417	14	of	of	ADP
gujaf-220	417	15	board	board	NOUN
gujaf-220	417	16	of	of	ADP
gujaf-220	417	17	directors	director	NOUN
gujaf-220	417	18	’	’	PART
gujaf-220	417	19	risk	risk	NOUN
gujaf-220	417	20	oversight	oversight	NOUN
gujaf-220	417	21	on	on	ADP
gujaf-220	417	22	risk	risk	NOUN
gujaf-220	417	23	management	management	NOUN
gujaf-220	417	24	maturity	maturity	NOUN
gujaf-220	417	25	and	and	CCONJ
gujaf-220	417	26	firm	firm	ADJ
gujaf-220	417	27	risk	risk	NOUN
gujaf-220	417	28	-	-	PUNCT
gujaf-220	417	29	taking	taking	NOUN
gujaf-220	417	30	;	;	PUNCT
gujaf-220	417	31	www.ssrn.com	www.ssrn.com	X
gujaf-220	417	32	.	.	PUNCT
gujaf-220	418	1	last	last	ADJ
gujaf-220	418	2	accessed	access	VERB
gujaf-220	418	3	26	26	NUM
gujaf-220	418	4	th	th	NUM
gujaf-220	418	5	april	april	PROPN
gujaf-220	418	6	,	,	PUNCT
gujaf-220	418	7	2020	2020	NUM
gujaf-220	418	8	.	.	PUNCT
gujaf-220	419	1	jackson	jackson	PROPN
gujaf-220	419	2	,	,	PUNCT
gujaf-220	419	3	p.	p.	PROPN
gujaf-220	419	4	(	(	PUNCT
gujaf-220	419	5	2020	2020	NUM
gujaf-220	419	6	):	):	PUNCT
gujaf-220	419	7	risk	risk	NOUN
gujaf-220	419	8	appetite	appetite	NOUN
gujaf-220	419	9	and	and	CCONJ
gujaf-220	419	10	risk	risk	NOUN
gujaf-220	419	11	responsibilities	responsibility	NOUN
gujaf-220	419	12	;	;	PUNCT
gujaf-220	419	13	ey	ey	PRON
gujaf-220	419	14	risk	risk	NOUN
gujaf-220	419	15	governance	governance	NOUN
gujaf-220	419	16	2020	2020	NUM
gujaf-220	419	17	series	serie	NOUN
gujaf-220	419	18	,	,	PUNCT
gujaf-220	419	19	www.ey.comlast	www.ey.comlast	ADJ
gujaf-220	419	20	accessed	access	VERB
gujaf-220	419	21	8	8	NUM
gujaf-220	419	22	th	th	ADP
gujaf-220	419	23	may	may	AUX
gujaf-220	419	24	,	,	PUNCT
gujaf-220	419	25	2020	2020	NUM
gujaf-220	419	26	.	.	PUNCT
gujaf-220	420	1	ji	ji	PROPN
gujaf-220	420	2	,	,	PUNCT
gujaf-220	420	3	y	y	PROPN
gujaf-220	420	4	;	;	PUNCT
gujaf-220	420	5	&	&	CCONJ
gujaf-220	420	6	welch	welch	PROPN
gujaf-220	420	7	,	,	PUNCT
gujaf-220	420	8	k.	k.	PROPN
gujaf-220	420	9	(	(	PUNCT
gujaf-220	420	10	2017	2017	NUM
gujaf-220	420	11	):	):	PUNCT
gujaf-220	420	12	corporate	corporate	ADJ
gujaf-220	420	13	culture	culture	NOUN
gujaf-220	420	14	and	and	CCONJ
gujaf-220	420	15	financial	financial	ADJ
gujaf-220	420	16	reporting	reporting	NOUN
gujaf-220	420	17	risk	risk	NOUN
gujaf-220	420	18	;	;	PUNCT
gujaf-220	420	19	www.ssrn.comlast	www.ssrn.comlast	PROPN
gujaf-220	420	20	visited	visit	VERB
gujaf-220	420	21	9	9	NUM
gujaf-220	420	22	th	th	NUM
gujaf-220	420	23	april	april	PROPN
gujaf-220	420	24	,	,	PUNCT
gujaf-220	420	25	2020	2020	NUM
gujaf-220	420	26	.	.	PUNCT
gujaf-220	421	1	kakanda	kakanda	NOUN
gujaf-220	421	2	,	,	PUNCT
gujaf-220	421	3	m.m	m.m	PROPN
gujaf-220	421	4	;	;	PUNCT
gujaf-220	421	5	&	&	CCONJ
gujaf-220	421	6	basariah	basariah	PROPN
gujaf-220	421	7	,	,	PUNCT
gujaf-220	421	8	s	s	PROPN
gujaf-220	421	9	;	;	PUNCT
gujaf-220	421	10	&	&	CCONJ
gujaf-220	421	11	sitraselvi	sitraselvi	PROPN
gujaf-220	421	12	,	,	PUNCT
gujaf-220	421	13	c.	c.	PROPN
gujaf-220	421	14	(	(	PUNCT
gujaf-220	421	15	2017b	2017b	NUM
gujaf-220	421	16	):	):	PUNCT
gujaf-220	421	17	do	do	AUX
gujaf-220	421	18	board	board	NOUN
gujaf-220	421	19	characteristics	characteristic	NOUN
gujaf-220	421	20	and	and	CCONJ
gujaf-220	421	21	risk	risk	NOUN
gujaf-220	421	22	management	management	NOUN
gujaf-220	421	23	disclosure	disclosure	NOUN
gujaf-220	421	24	have	have	VERB
gujaf-220	421	25	any	any	DET
gujaf-220	421	26	effect	effect	NOUN
gujaf-220	421	27	on	on	ADP
gujaf-220	421	28	firm	firm	ADJ
gujaf-220	421	29	performance	performance	NOUN
gujaf-220	421	30	?	?	PUNCT
gujaf-220	422	1	empirical	empirical	ADJ
gujaf-220	422	2	evidence	evidence	NOUN
gujaf-220	422	3	from	from	ADP
gujaf-220	422	4	deposit	deposit	NOUN
gujaf-220	422	5	money	money	NOUN
gujaf-220	422	6	banks	bank	NOUN
gujaf-220	422	7	in	in	ADP
gujaf-220	422	8	nigeria	nigeria	PROPN
gujaf-220	422	9	;	;	PUNCT
gujaf-220	422	10	business	business	NOUN
gujaf-220	422	11	and	and	CCONJ
gujaf-220	422	12	economic	economic	ADJ
gujaf-220	422	13	horizons	horizon	NOUN
gujaf-220	422	14	,	,	PUNCT
gujaf-220	422	15	vol	vol	NOUN
gujaf-220	422	16	.	.	PUNCT
gujaf-220	422	17	7(1	7(1	NUM
gujaf-220	422	18	)	)	PUNCT
gujaf-220	422	19	,	,	PUNCT
gujaf-220	422	20	pp	pp	PROPN
gujaf-220	422	21	.	.	PUNCT
gujaf-220	422	22	506	506	NUM
gujaf-220	422	23	-	-	SYM
gujaf-220	422	24	521	521	NUM
gujaf-220	422	25	.	.	PUNCT
gujaf-220	423	1	kakanda	kakanda	NOUN
gujaf-220	423	2	,	,	PUNCT
gujaf-220	423	3	m.m	m.m	PROPN
gujaf-220	423	4	;	;	PUNCT
gujaf-220	423	5	&	&	CCONJ
gujaf-220	423	6	basariah	basariah	PROPN
gujaf-220	423	7	,	,	PUNCT
gujaf-220	423	8	s	s	PROPN
gujaf-220	423	9	;	;	PUNCT
gujaf-220	423	10	&	&	CCONJ
gujaf-220	423	11	sitraselvi	sitraselvi	PROPN
gujaf-220	423	12	,	,	PUNCT
gujaf-220	423	13	c.	c.	PROPN
gujaf-220	423	14	(	(	PUNCT
gujaf-220	423	15	2017c	2017c	NUM
gujaf-220	423	16	):	):	PUNCT
gujaf-220	423	17	corporate	corporate	ADJ
gujaf-220	423	18	governance	governance	NOUN
gujaf-220	423	19	reform	reform	NOUN
gujaf-220	423	20	and	and	CCONJ
gujaf-220	423	21	risk	risk	NOUN
gujaf-220	423	22	management	management	NOUN
gujaf-220	423	23	disclosures	disclosure	NOUN
gujaf-220	423	24	:	:	PUNCT
gujaf-220	423	25	evidence	evidence	NOUN
gujaf-220	423	26	from	from	ADP
gujaf-220	423	27	nigeria	nigeria	PRON
gujaf-220	423	28	;	;	PUNCT
gujaf-220	423	29	business	business	NOUN
gujaf-220	423	30	and	and	CCONJ
gujaf-220	423	31	economic	economic	ADJ
gujaf-220	423	32	horizons	horizon	NOUN
gujaf-220	423	33	,	,	PUNCT
gujaf-220	423	34	vol.13(3	vol.13(3	NOUN
gujaf-220	423	35	)	)	PUNCT
gujaf-220	423	36	,	,	PUNCT
gujaf-220	423	37	pp.357	pp.357	PROPN
gujaf-220	423	38	-	-	PUNCT
gujaf-220	423	39	367	367	NUM
gujaf-220	423	40	.	.	PUNCT
gujaf-220	424	1	kakanda	kakanda	NOUN
gujaf-220	424	2	,	,	PUNCT
gujaf-220	424	3	m.m	m.m	PROPN
gujaf-220	424	4	;	;	PUNCT
gujaf-220	424	5	&	&	CCONJ
gujaf-220	424	6	basariah	basariah	PROPN
gujaf-220	424	7	,	,	PUNCT
gujaf-220	424	8	s	s	PROPN
gujaf-220	424	9	;	;	PUNCT
gujaf-220	424	10	&	&	CCONJ
gujaf-220	424	11	sitraselvi	sitraselvi	PROPN
gujaf-220	424	12	,	,	PUNCT
gujaf-220	424	13	c.	c.	PROPN
gujaf-220	424	14	(	(	PUNCT
gujaf-220	424	15	2017a	2017a	NUM
gujaf-220	424	16	):	):	PUNCT
gujaf-220	424	17	corporate	corporate	ADJ
gujaf-220	424	18	governance	governance	NOUN
gujaf-220	424	19	risk	risk	NOUN
gujaf-220	424	20	management	management	NOUN
gujaf-220	424	21	disclosure	disclosure	NOUN
gujaf-220	424	22	,	,	PUNCT
gujaf-220	424	23	and	and	CCONJ
gujaf-220	424	24	firm	firm	ADJ
gujaf-220	424	25	performance	performance	NOUN
gujaf-220	424	26	:	:	PUNCT
gujaf-220	424	27	a	a	DET
gujaf-220	424	28	theoretical	theoretical	ADJ
gujaf-220	424	29	and	and	CCONJ
gujaf-220	424	30	empirical	empirical	ADJ
gujaf-220	424	31	review	review	NOUN
gujaf-220	424	32	perspective	perspective	NOUN
gujaf-220	424	33	;	;	PUNCT
gujaf-220	424	34	asian	asian	ADJ
gujaf-220	424	35	economic	economic	ADJ
gujaf-220	424	36	and	and	CCONJ
gujaf-220	424	37	financial	financial	ADJ
gujaf-220	424	38	review	review	NOUN
gujaf-220	424	39	,	,	PUNCT
gujaf-220	424	40	vol.7(9	vol.7(9	PROPN
gujaf-220	424	41	)	)	PUNCT
gujaf-220	424	42	,	,	PUNCT
gujaf-220	424	43	pp.836	pp.836	PROPN
gujaf-220	424	44	-	-	PUNCT
gujaf-220	424	45	877	877	NUM
gujaf-220	424	46	.	.	PUNCT
gujaf-220	425	1	kallamu	kallamu	ADJ
gujaf-220	425	2	,	,	PUNCT
gujaf-220	425	3	b.s	b.s	PROPN
gujaf-220	425	4	.	.	PROPN
gujaf-220	425	5	(	(	PUNCT
gujaf-220	425	6	2015	2015	NUM
gujaf-220	425	7	):	):	PUNCT
gujaf-220	425	8	risk	risk	NOUN
gujaf-220	425	9	management	management	NOUN
gujaf-220	425	10	committee	committee	NOUN
gujaf-220	425	11	attributes	attribute	NOUN
gujaf-220	425	12	and	and	CCONJ
gujaf-220	425	13	firm	firm	ADJ
gujaf-220	425	14	performance	performance	NOUN
gujaf-220	425	15	;	;	PUNCT
gujaf-220	425	16	international	international	ADJ
gujaf-220	425	17	finance	finance	NOUN
gujaf-220	425	18	and	and	CCONJ
gujaf-220	425	19	banking	banking	NOUN
gujaf-220	425	20	,	,	PUNCT
gujaf-220	425	21	vol.2(2	vol.2(2	NOUN
gujaf-220	425	22	)	)	PUNCT
gujaf-220	425	23	,	,	PUNCT
gujaf-220	425	24	pp.1	pp.1	NOUN
gujaf-220	425	25	-	-	PUNCT
gujaf-220	425	26	24	24	NUM
gujaf-220	425	27	.	.	PUNCT
gujaf-220	426	1	kibiya	kibiya	PROPN
gujaf-220	426	2	`	`	PUNCT
gujaf-220	426	3	,	,	PUNCT
gujaf-220	426	4	m.u	m.u	PROPN
gujaf-220	426	5	;	;	PUNCT
gujaf-220	426	6	che	che	X
gujaf-220	426	7	-	-	NOUN
gujaf-220	426	8	ahmad	ahmad	PROPN
gujaf-220	426	9	,	,	PUNCT
gujaf-220	426	10	a	a	PRON
gujaf-220	426	11	;	;	PUNCT
gujaf-220	426	12	&	&	CCONJ
gujaf-220	426	13	amran	amran	PROPN
gujaf-220	426	14	,	,	PUNCT
gujaf-220	426	15	n.a	n.a	PROPN
gujaf-220	426	16	.	.	PROPN
gujaf-220	427	1	(	(	PUNCT
gujaf-220	427	2	2016	2016	NUM
gujaf-220	427	3	):	):	PUNCT
gujaf-220	427	4	audit	audit	NOUN
gujaf-220	427	5	committee	committee	NOUN
gujaf-220	427	6	independence	independence	NOUN
gujaf-220	427	7	,	,	PUNCT
gujaf-220	427	8	financial	financial	ADJ
gujaf-220	427	9	expertise	expertise	NOUN
gujaf-220	427	10	,	,	PUNCT
gujaf-220	427	11	share	share	VERB
gujaf-220	427	12	ownership	ownership	NOUN
gujaf-220	427	13	and	and	CCONJ
gujaf-220	427	14	financial	financial	ADJ
gujaf-220	427	15	reporting	reporting	NOUN
gujaf-220	427	16	quality	quality	NOUN
gujaf-220	427	17	:	:	PUNCT
gujaf-220	427	18	further	further	ADJ
gujaf-220	427	19	evidence	evidence	NOUN
gujaf-220	427	20	from	from	ADP
gujaf-220	427	21	nigeria	nigeria	PRON
gujaf-220	427	22	;	;	PUNCT
gujaf-220	427	23	international	international	ADJ
gujaf-220	427	24	journal	journal	NOUN
gujaf-220	427	25	of	of	ADP
gujaf-220	427	26	economics	economic	NOUN
gujaf-220	427	27	and	and	CCONJ
gujaf-220	427	28	financial	financial	ADJ
gujaf-220	427	29	issues	issue	NOUN
gujaf-220	427	30	,	,	PUNCT
gujaf-220	427	31	vol.6(s7	vol.6(s7	PROPN
gujaf-220	427	32	)	)	PUNCT
gujaf-220	427	33	,	,	PUNCT
gujaf-220	427	34	pp.125	pp.125	NOUN
gujaf-220	427	35	-	-	PUNCT
gujaf-220	427	36	131	131	NUM
gujaf-220	427	37	.	.	PUNCT
gujaf-220	428	1	lam	lam	PROPN
gujaf-220	428	2	,	,	PUNCT
gujaf-220	428	3	j.	j.	PROPN
gujaf-220	428	4	(	(	PUNCT
gujaf-220	428	5	2015):implementing	2015):implemente	VERB
gujaf-220	428	6	an	an	DET
gujaf-220	428	7	effective	effective	ADJ
gujaf-220	428	8	risk	risk	NOUN
gujaf-220	428	9	appetite	appetite	NOUN
gujaf-220	428	10	;	;	PUNCT
gujaf-220	428	11	statements	statement	NOUN
gujaf-220	428	12	on	on	ADP
gujaf-220	428	13	management	management	NOUN
gujaf-220	428	14	accounting	accounting	NOUN
gujaf-220	428	15	,	,	PUNCT
gujaf-220	428	16	the	the	DET
gujaf-220	428	17	association	association	NOUN
gujaf-220	428	18	of	of	ADP
gujaf-220	428	19	accountants	accountant	NOUN
gujaf-220	428	20	and	and	CCONJ
gujaf-220	428	21	financial	financial	ADJ
gujaf-220	428	22	professionals	professional	NOUN
gujaf-220	428	23	in	in	ADP
gujaf-220	428	24	business	business	NOUN
gujaf-220	428	25	(	(	PUNCT
gujaf-220	428	26	i	i	NOUN
gujaf-220	428	27	m	m	PROPN
gujaf-220	428	28	a	a	PROPN
gujaf-220	428	29	)	)	PUNCT
gujaf-220	428	30	;	;	PUNCT
gujaf-220	428	31	www.imanet.org/thought_leadership	www.imanet.org/thought_leadership	PROPN
gujaf-220	428	32	,	,	PUNCT
gujaf-220	428	33	last	last	ADV
gujaf-220	428	34	visited	visit	VERB
gujaf-220	428	35	24	24	NUM
gujaf-220	428	36	th	th	NOUN
gujaf-220	428	37	may	may	AUX
gujaf-220	428	38	,	,	PUNCT
gujaf-220	428	39	2020	2020	NUM
gujaf-220	428	40	.	.	PUNCT
gujaf-220	429	1	lingel	lingel	ADJ
gujaf-220	429	2	,	,	PUNCT
gujaf-220	429	3	a	a	PRON
gujaf-220	429	4	;	;	PUNCT
gujaf-220	429	5	&	&	CCONJ
gujaf-220	429	6	sheedy	sheedy	PROPN
gujaf-220	429	7	,	,	PUNCT
gujaf-220	429	8	e.	e.	PROPN
gujaf-220	429	9	(	(	PUNCT
gujaf-220	429	10	2012	2012	NUM
gujaf-220	429	11	):	):	PUNCT
gujaf-220	429	12	the	the	DET
gujaf-220	429	13	influence	influence	NOUN
gujaf-220	429	14	of	of	ADP
gujaf-220	429	15	risk	risk	NOUN
gujaf-220	429	16	governance	governance	NOUN
gujaf-220	429	17	on	on	ADP
gujaf-220	429	18	risk	risk	NOUN
gujaf-220	429	19	outcomesinternational	outcomesinternational	ADJ
gujaf-220	429	20	evidence	evidence	NOUN
gujaf-220	429	21	;	;	PUNCT
gujaf-220	429	22	macquarie	macquarie	PROPN
gujaf-220	429	23	applied	apply	VERB
gujaf-220	429	24	finance	finance	NOUN
gujaf-220	429	25	centre	centre	NOUN
gujaf-220	429	26	research	research	NOUN
gujaf-220	429	27	paper	paper	NOUN
gujaf-220	429	28	no	no	NOUN
gujaf-220	429	29	.	.	PROPN
gujaf-220	430	1	37	37	NUM
gujaf-220	430	2	;	;	PUNCT
gujaf-220	430	3	www.ssrn.comlast	www.ssrn.comlast	PROPN
gujaf-220	430	4	accessed	access	VERB
gujaf-220	430	5	23	23	NUM
gujaf-220	430	6	rd	rd	NOUN
gujaf-220	430	7	april	april	PROPN
gujaf-220	430	8	,	,	PUNCT
gujaf-220	430	9	2020	2020	NUM
gujaf-220	430	10	.	.	PUNCT
gujaf-220	431	1	lundqvist	lundqvist	PROPN
gujaf-220	431	2	,	,	PUNCT
gujaf-220	431	3	s.a	s.a	PROPN
gujaf-220	431	4	.	.	PROPN
gujaf-220	431	5	(	(	PUNCT
gujaf-220	431	6	2015	2015	NUM
gujaf-220	431	7	):	):	PUNCT
gujaf-220	431	8	why	why	SCONJ
gujaf-220	431	9	firms	firm	NOUN
gujaf-220	431	10	implement	implement	VERB
gujaf-220	431	11	risk	risk	NOUN
gujaf-220	431	12	governancestepping	governancesteppe	VERB
gujaf-220	431	13	beyond	beyond	ADP
gujaf-220	431	14	traditional	traditional	ADJ
gujaf-220	431	15	risk	risk	NOUN
gujaf-220	431	16	management	management	NOUN
gujaf-220	431	17	to	to	ADP
gujaf-220	431	18	enterprise	enterprise	NOUN
gujaf-220	431	19	risk	risk	NOUN
gujaf-220	431	20	management	management	NOUN
gujaf-220	431	21	;	;	PUNCT
gujaf-220	431	22	journal	journal	NOUN
gujaf-220	431	23	of	of	ADP
gujaf-220	431	24	accounting	accounting	NOUN
gujaf-220	431	25	and	and	CCONJ
gujaf-220	431	26	public	public	ADJ
gujaf-220	431	27	policy	policy	NOUN
gujaf-220	431	28	;	;	PUNCT
gujaf-220	431	29	vol.34(5	vol.34(5	NUM
gujaf-220	431	30	)	)	PUNCT
gujaf-220	431	31	,	,	PUNCT
gujaf-220	431	32	pp.441	pp.441	NOUN
gujaf-220	431	33	-	-	PUNCT
gujaf-220	431	34	466	466	NUM
gujaf-220	431	35	.	.	PUNCT
gujaf-220	432	1	luo	luo	PROPN
gujaf-220	432	2	,	,	PUNCT
gujaf-220	432	3	m.	m.	NOUN
gujaf-220	432	4	(	(	PUNCT
gujaf-220	432	5	2017	2017	NUM
gujaf-220	432	6	):	):	PUNCT
gujaf-220	432	7	enterprise	enterprise	NOUN
gujaf-220	432	8	internal	internal	ADJ
gujaf-220	432	9	control	control	NOUN
gujaf-220	432	10	and	and	CCONJ
gujaf-220	432	11	accounting	accounting	NOUN
gujaf-220	432	12	information	information	NOUN
gujaf-220	432	13	quality	quality	NOUN
gujaf-220	432	14	,	,	PUNCT
gujaf-220	432	15	journal	journal	NOUN
gujaf-220	432	16	of	of	ADP
gujaf-220	432	17	financial	financial	ADJ
gujaf-220	432	18	management	management	NOUN
gujaf-220	432	19	,	,	PUNCT
gujaf-220	432	20	vol	vol	NOUN
gujaf-220	432	21	.	.	PROPN
gujaf-220	432	22	6	6	NUM
gujaf-220	432	23	,	,	PUNCT
gujaf-220	432	24	pp	pp	ADJ
gujaf-220	432	25	.	.	PUNCT
gujaf-220	433	1	16	16	NUM
gujaf-220	433	2	-	-	SYM
gujaf-220	433	3	26	26	NUM
gujaf-220	433	4	.	.	PUNCT
gujaf-220	434	1	mohamad	mohamad	PROPN
gujaf-220	434	2	,	,	PUNCT
gujaf-220	434	3	s	s	PROPN
gujaf-220	434	4	;	;	PUNCT
gujaf-220	434	5	abdurrahman	abdurrahman	NOUN
gujaf-220	434	6	,	,	PUNCT
gujaf-220	434	7	a.p	a.p	PROPN
gujaf-220	434	8	;	;	PUNCT
gujaf-220	434	9	keong	keong	PROPN
gujaf-220	434	10	,	,	PUNCT
gujaf-220	434	11	o.c	o.c	PROPN
gujaf-220	434	12	;	;	PUNCT
gujaf-220	434	13	and	and	CCONJ
gujaf-220	434	14	garrett	garrett	PROPN
gujaf-220	434	15	,	,	PUNCT
gujaf-220	434	16	k.w.c	k.w.c	PROPN
gujaf-220	434	17	.	.	PUNCT
gujaf-220	434	18	(	(	PUNCT
gujaf-220	434	19	2020	2020	NUM
gujaf-220	434	20	):	):	PUNCT
gujaf-220	434	21	corporate	corporate	ADJ
gujaf-220	434	22	governance	governance	NOUN
gujaf-220	434	23	and	and	CCONJ
gujaf-220	434	24	earnings	earning	NOUN
gujaf-220	434	25	management	management	NOUN
gujaf-220	434	26	:	:	PUNCT
gujaf-220	434	27	evidence	evidence	NOUN
gujaf-220	434	28	from	from	ADP
gujaf-220	434	29	listed	list	VERB
gujaf-220	434	30	malaysian	malaysian	ADJ
gujaf-220	434	31	firms	firm	NOUN
gujaf-220	434	32	;	;	PUNCT
gujaf-220	434	33	journal	journal	NOUN
gujaf-220	434	34	of	of	ADP
gujaf-220	434	35	critical	critical	ADJ
gujaf-220	434	36	review	review	NOUN
gujaf-220	434	37	,	,	PUNCT
gujaf-220	434	38	vol.7(2	vol.7(2	NOUN
gujaf-220	434	39	)	)	PUNCT
gujaf-220	434	40	,	,	PUNCT
gujaf-220	434	41	pp.90	pp.90	NOUN
gujaf-220	434	42	-	-	PUNCT
gujaf-220	434	43	96	96	NUM
gujaf-220	434	44	.	.	PUNCT
gujaf-220	435	1	mohammad	mohammad	PROPN
gujaf-220	435	2	,	,	PUNCT
gujaf-220	435	3	w.m.w	w.m.w	NOUN
gujaf-220	435	4	;	;	PUNCT
gujaf-220	435	5	wasiuzzaman	wasiuzzaman	PROPN
gujaf-220	435	6	,	,	PUNCT
gujaf-220	435	7	s	s	PROPN
gujaf-220	435	8	;	;	PUNCT
gujaf-220	435	9	morsali	morsali	VERB
gujaf-220	435	10	,	,	PUNCT
gujaf-220	435	11	s.s	s.s	PROPN
gujaf-220	435	12	;	;	PUNCT
gujaf-220	435	13	&	&	CCONJ
gujaf-220	435	14	zaini	zaini	PROPN
gujaf-220	435	15	,	,	PUNCT
gujaf-220	435	16	r.m	r.m	PROPN
gujaf-220	435	17	.	.	PROPN
gujaf-220	435	18	(	(	PUNCT
gujaf-220	435	19	2018	2018	NUM
gujaf-220	435	20	):	):	PUNCT
gujaf-220	435	21	the	the	DET
gujaf-220	435	22	effect	effect	NOUN
gujaf-220	435	23	of	of	ADP
gujaf-220	435	24	audit	audit	NOUN
gujaf-220	435	25	committee	committee	NOUN
gujaf-220	435	26	characteristics	characteristic	NOUN
gujaf-220	435	27	on	on	ADP
gujaf-220	435	28	financial	financial	ADJ
gujaf-220	435	29	restatements	restatement	NOUN
gujaf-220	435	30	in	in	ADP
gujaf-220	435	31	malaysia	malaysia	PROPN
gujaf-220	435	32	;	;	PUNCT
gujaf-220	435	33	journal	journal	NOUN
gujaf-220	435	34	of	of	ADP
gujaf-220	435	35	asia	asia	PROPN
gujaf-220	435	36	-	-	PUNCT
gujaf-220	435	37	pacific	pacific	PROPN
gujaf-220	435	38	business	business	NOUN
gujaf-220	435	39	,	,	PUNCT
gujaf-220	435	40	https://doi.org/1080.10599231.2018.1419043last	https://doi.org/1080.10599231.2018.1419043last	PRON
gujaf-220	435	41	accessed	access	VERB
gujaf-220	435	42	25th	25th	NOUN
gujaf-220	435	43	may	may	AUX
gujaf-220	435	44	,	,	PUNCT
gujaf-220	435	45	2020	2020	NUM
gujaf-220	435	46	.	.	PUNCT
gujaf-220	436	1	nahar	nahar	PROPN
gujaf-220	436	2	,	,	PUNCT
gujaf-220	436	3	s	s	PROPN
gujaf-220	436	4	;	;	PUNCT
gujaf-220	436	5	jubb	jubb	ADJ
gujaf-220	436	6	,	,	PUNCT
gujaf-220	436	7	c	c	X
gujaf-220	436	8	;	;	PUNCT
gujaf-220	436	9	&	&	CCONJ
gujaf-220	436	10	azim	azim	PROPN
gujaf-220	436	11	,	,	PUNCT
gujaf-220	436	12	i.a	i.a	PROPN
gujaf-220	436	13	.	.	PROPN
gujaf-220	436	14	(	(	PUNCT
gujaf-220	436	15	2016	2016	NUM
gujaf-220	436	16	):	):	PUNCT
gujaf-220	436	17	risk	risk	NOUN
gujaf-220	436	18	governance	governance	NOUN
gujaf-220	436	19	and	and	CCONJ
gujaf-220	436	20	performance	performance	NOUN
gujaf-220	436	21	:	:	PUNCT
gujaf-220	436	22	a	a	DET
gujaf-220	436	23	developing	develop	VERB
gujaf-220	436	24	country	country	NOUN
gujaf-220	436	25	perspective	perspective	NOUN
gujaf-220	436	26	;	;	PUNCT
gujaf-220	436	27	www.emeralddinsight.comlast	www.emeralddinsight.comlast	PRON
gujaf-220	436	28	accessed	access	VERB
gujaf-220	436	29	24	24	NUM
gujaf-220	436	30	th	th	NUM
gujaf-220	436	31	april	april	PROPN
gujaf-220	436	32	,	,	PUNCT
gujaf-220	436	33	2020	2020	NUM
gujaf-220	436	34	.	.	PUNCT
gujaf-220	437	1	nazari	nazari	PROPN
gujaf-220	437	2	,	,	PUNCT
gujaf-220	437	3	s	s	PART
gujaf-220	437	4	;	;	PUNCT
gujaf-220	437	5	basati	basati	NOUN
gujaf-220	437	6	,	,	PUNCT
gujaf-220	437	7	m	m	PROPN
gujaf-220	437	8	;	;	PUNCT
gujaf-220	437	9	&	&	CCONJ
gujaf-220	437	10	jamshidinavid	jamshidinavid	PROPN
gujaf-220	437	11	,	,	PUNCT
gujaf-220	437	12	b.	b.	PROPN
gujaf-220	437	13	(	(	PUNCT
gujaf-220	437	14	2017	2017	NUM
gujaf-220	437	15	):	):	PUNCT
gujaf-220	437	16	the	the	DET
gujaf-220	437	17	effect	effect	NOUN
gujaf-220	437	18	of	of	ADP
gujaf-220	437	19	institutional	institutional	ADJ
gujaf-220	437	20	ownership	ownership	NOUN
gujaf-220	437	21	on	on	ADP
gujaf-220	437	22	the	the	DET
gujaf-220	437	23	relationship	relationship	NOUN
gujaf-220	437	24	between	between	ADP
gujaf-220	437	25	risk	risk	NOUN
gujaf-220	437	26	appetite	appetite	NOUN
gujaf-220	437	27	and	and	CCONJ
gujaf-220	437	28	financial	financial	ADJ
gujaf-220	437	29	performance	performance	NOUN
gujaf-220	437	30	;	;	PUNCT
gujaf-220	437	31	specialty	specialty	NOUN
gujaf-220	437	32	journal	journal	NOUN
gujaf-220	437	33	of	of	ADP
gujaf-220	437	34	accounting	accounting	NOUN
gujaf-220	437	35	and	and	CCONJ
gujaf-220	437	36	economics	economic	NOUN
gujaf-220	437	37	,	,	PUNCT
gujaf-220	437	38	vol.2(2	vol.2(2	NOUN
gujaf-220	437	39	)	)	PUNCT
gujaf-220	437	40	,	,	PUNCT
gujaf-220	437	41	pp.66	pp.66	NOUN
gujaf-220	437	42	-	-	PUNCT
gujaf-220	437	43	73	73	NUM
gujaf-220	437	44	.	.	PUNCT
gujaf-220	438	1	nichita	nichita	PROPN
gujaf-220	438	2	,	,	PUNCT
gujaf-220	438	3	m.	m.	NOUN
gujaf-220	438	4	(	(	PUNCT
gujaf-220	438	5	2018	2018	NUM
gujaf-220	438	6	):	):	PUNCT
gujaf-220	438	7	enhancing	enhance	VERB
gujaf-220	438	8	quality	quality	NOUN
gujaf-220	438	9	of	of	ADP
gujaf-220	438	10	information	information	NOUN
gujaf-220	438	11	through	through	ADP
gujaf-220	438	12	risk	risk	NOUN
gujaf-220	438	13	reporting	reporting	NOUN
gujaf-220	438	14	in	in	ADP
gujaf-220	438	15	financial	financial	ADJ
gujaf-220	438	16	statements	statement	NOUN
gujaf-220	438	17	,	,	PUNCT
gujaf-220	438	18	www.researchgate.net	www.researchgate.net	PROPN
gujaf-220	438	19	last	last	ADV
gujaf-220	438	20	visited	visit	VERB
gujaf-220	438	21	17	17	NUM
gujaf-220	438	22	th	th	NUM
gujaf-220	438	23	april	april	PROPN
gujaf-220	438	24	,	,	PUNCT
gujaf-220	438	25	2020	2020	NUM
gujaf-220	438	26	.	.	PUNCT
gujaf-220	439	1	http://www.internationaljournalofresearch.com/	http://www.internationaljournalofresearch.com/	PROPN
gujaf-220	439	2	http://www.ssrn.com/	http://www.ssrn.com/	PROPN
gujaf-220	439	3	http://www.ey.com/	http://www.ey.com/	PROPN
gujaf-220	439	4	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
gujaf-220	439	5	http://www.imanet.org/thought_leadership	http://www.imanet.org/thought_leadership	NOUN
gujaf-220	439	6	http://www.ssrn.com/	http://www.ssrn.com/	NOUN
gujaf-220	439	7	https://doi.org/1080.10599231.2018.1419043	https://doi.org/1080.10599231.2018.1419043	PROPN
gujaf-220	439	8	http://www.emeralddinsight.com/	http://www.emeralddinsight.com/	NOUN
gujaf-220	439	9	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
gujaf-220	439	10	24	24	NUM
gujaf-220	439	11	obigbemi	obigbemi	NOUN
gujaf-220	439	12	,	,	PUNCT
gujaf-220	439	13	i.f	i.f	NOUN
gujaf-220	439	14	;	;	PUNCT
gujaf-220	439	15	omolehinwa	omolehinwa	PROPN
gujaf-220	439	16	,	,	PUNCT
gujaf-220	439	17	e.o	e.o	PROPN
gujaf-220	439	18	;	;	PUNCT
gujaf-220	439	19	mukoro	mukoro	X
gujaf-220	439	20	,	,	PUNCT
gujaf-220	439	21	d.o	d.o	PROPN
gujaf-220	439	22	;	;	PUNCT
gujaf-220	439	23	ben	ben	PROPN
gujaf-220	439	24	-	-	PUNCT
gujaf-220	439	25	caleb	caleb	PROPN
gujaf-220	439	26	,	,	PUNCT
gujaf-220	439	27	e	e	NOUN
gujaf-220	439	28	;	;	PUNCT
gujaf-220	439	29	and	and	CCONJ
gujaf-220	439	30	olusanmi	olusanmi	PROPN
gujaf-220	439	31	,	,	PUNCT
gujaf-220	439	32	o.a	o.a	PROPN
gujaf-220	439	33	.	.	PROPN
gujaf-220	439	34	(	(	PUNCT
gujaf-220	439	35	2016	2016	NUM
gujaf-220	439	36	):	):	PUNCT
gujaf-220	439	37	earnings	earning	NOUN
gujaf-220	439	38	management	management	NOUN
gujaf-220	439	39	and	and	CCONJ
gujaf-220	439	40	board	board	NOUN
gujaf-220	439	41	structure	structure	NOUN
gujaf-220	439	42	:	:	PUNCT
gujaf-220	439	43	evidence	evidence	NOUN
gujaf-220	439	44	from	from	ADP
gujaf-220	439	45	nigeria	nigeria	PRON
gujaf-220	439	46	;	;	PUNCT
gujaf-220	439	47	www.creativecommons.org/by/3.0last	www.creativecommons.org/by/3.0last	PROPN
gujaf-220	439	48	accessed	access	VERB
gujaf-220	439	49	4th	4th	ADJ
gujaf-220	439	50	may	may	NOUN
gujaf-220	439	51	,	,	PUNCT
gujaf-220	439	52	2020	2020	NUM
gujaf-220	439	53	.	.	PUNCT
gujaf-220	440	1	okougbo	okougbo	PROPN
gujaf-220	440	2	,	,	PUNCT
gujaf-220	440	3	p.o	p.o	NOUN
gujaf-220	440	4	;	;	PUNCT
gujaf-220	440	5	and	and	CCONJ
gujaf-220	440	6	okike	okike	VERB
gujaf-220	440	7	,	,	PUNCT
gujaf-220	440	8	e.	e.	PROPN
gujaf-220	440	9	(	(	PUNCT
gujaf-220	440	10	2015	2015	NUM
gujaf-220	440	11	):	):	PUNCT
gujaf-220	440	12	corporate	corporate	ADJ
gujaf-220	440	13	governance	governance	NOUN
gujaf-220	440	14	and	and	CCONJ
gujaf-220	440	15	earnings	earning	NOUN
gujaf-220	440	16	management	management	NOUN
gujaf-220	440	17	:	:	PUNCT
gujaf-220	440	18	empirical	empirical	ADJ
gujaf-220	440	19	evidence	evidence	NOUN
gujaf-220	440	20	from	from	ADP
gujaf-220	440	21	nigeria	nigeria	PRON
gujaf-220	440	22	;	;	PUNCT
gujaf-220	440	23	corporate	corporate	ADJ
gujaf-220	440	24	ownership	ownership	NOUN
gujaf-220	440	25	&	&	CCONJ
gujaf-220	440	26	control	control	PROPN
gujaf-220	440	27	,	,	PUNCT
gujaf-220	440	28	vol.12(4	vol.12(4	PROPN
gujaf-220	440	29	)	)	PUNCT
gujaf-220	440	30	,	,	PUNCT
gujaf-220	440	31	pp.312	pp.312	PROPN
gujaf-220	440	32	-	-	PUNCT
gujaf-220	440	33	326	326	NUM
gujaf-220	440	34	.	.	PUNCT
gujaf-220	441	1	olayinka	olayinka	PROPN
gujaf-220	441	2	,	,	PUNCT
gujaf-220	441	3	a.e	a.e	PROPN
gujaf-220	441	4	;	;	PUNCT
gujaf-220	441	5	uwuigbe	uwuigbe	NOUN
gujaf-220	441	6	,	,	PUNCT
gujaf-220	441	7	u	u	NOUN
gujaf-220	441	8	;	;	PUNCT
gujaf-220	441	9	sylvester	sylvester	NOUN
gujaf-220	441	10	,	,	PUNCT
gujaf-220	441	11	e	e	PROPN
gujaf-220	441	12	&	&	CCONJ
gujaf-220	441	13	uwuigbe	uwuigbe	PROPN
gujaf-220	441	14	,	,	PUNCT
gujaf-220	441	15	o.r	o.r	PROPN
gujaf-220	441	16	.	.	PROPN
gujaf-220	441	17	(	(	PUNCT
gujaf-220	441	18	2018	2018	NUM
gujaf-220	441	19	):	):	PUNCT
gujaf-220	441	20	does	do	VERB
gujaf-220	441	21	enterprise	enterprise	NOUN
gujaf-220	441	22	risk	risk	NOUN
gujaf-220	441	23	management	management	NOUN
gujaf-220	441	24	impact	impact	NOUN
gujaf-220	441	25	accounting	accounting	NOUN
gujaf-220	441	26	quality	quality	NOUN
gujaf-220	441	27	?	?	PUNCT
gujaf-220	442	1	evidence	evidence	NOUN
gujaf-220	442	2	from	from	ADP
gujaf-220	442	3	the	the	DET
gujaf-220	442	4	nigerian	nigerian	ADJ
gujaf-220	442	5	financial	financial	ADJ
gujaf-220	442	6	institutions	institution	NOUN
gujaf-220	442	7	,	,	PUNCT
gujaf-220	442	8	investment	investment	NOUN
gujaf-220	442	9	management	management	NOUN
gujaf-220	442	10	and	and	CCONJ
gujaf-220	442	11	financial	financial	ADJ
gujaf-220	442	12	innovations	innovation	NOUN
gujaf-220	442	13	,	,	PUNCT
gujaf-220	442	14	vol	vol	NOUN
gujaf-220	442	15	.	.	PROPN
gujaf-220	442	16	16(4	16(4	NUM
gujaf-220	442	17	)	)	PUNCT
gujaf-220	442	18	,	,	PUNCT
gujaf-220	442	19	pp	pp	PROPN
gujaf-220	442	20	.	.	PUNCT
gujaf-220	443	1	16	16	NUM
gujaf-220	443	2	-	-	SYM
gujaf-220	443	3	27	27	NUM
gujaf-220	443	4	.	.	PUNCT
gujaf-220	444	1	oliver	oliver	PROPN
gujaf-220	444	2	,	,	PUNCT
gujaf-220	444	3	o	o	NOUN
gujaf-220	444	4	;	;	PUNCT
gujaf-220	444	5	&	&	CCONJ
gujaf-220	444	6	ofoegbu	ofoegbu	PROPN
gujaf-220	444	7	,	,	PUNCT
gujaf-220	444	8	g.n	g.n	PROPN
gujaf-220	444	9	.	.	PROPN
gujaf-220	444	10	(	(	PUNCT
gujaf-220	444	11	2017	2017	NUM
gujaf-220	444	12	):	):	PUNCT
gujaf-220	444	13	effect	effect	NOUN
gujaf-220	444	14	of	of	ADP
gujaf-220	444	15	audit	audit	NOUN
gujaf-220	444	16	committee	committee	NOUN
gujaf-220	444	17	qualities	quality	NOUN
gujaf-220	444	18	on	on	ADP
gujaf-220	444	19	financial	financial	ADJ
gujaf-220	444	20	reporting	reporting	NOUN
gujaf-220	444	21	of	of	ADP
gujaf-220	444	22	listed	list	VERB
gujaf-220	444	23	companies	company	NOUN
gujaf-220	444	24	in	in	ADP
gujaf-220	444	25	nigeria	nigeria	PROPN
gujaf-220	444	26	:	:	PUNCT
gujaf-220	444	27	a	a	DET
gujaf-220	444	28	perspective	perspective	NOUN
gujaf-220	444	29	study	study	NOUN
gujaf-220	444	30	;	;	PUNCT
gujaf-220	444	31	international	international	ADJ
gujaf-220	444	32	journal	journal	NOUN
gujaf-220	444	33	of	of	ADP
gujaf-220	444	34	scientific	scientific	ADJ
gujaf-220	444	35	and	and	CCONJ
gujaf-220	444	36	research	research	NOUN
gujaf-220	444	37	publications	publication	NOUN
gujaf-220	444	38	,	,	PUNCT
gujaf-220	444	39	vol.7(10	vol.7(10	PROPN
gujaf-220	444	40	)	)	PUNCT
gujaf-220	444	41	,	,	PUNCT
gujaf-220	445	1	pp	pp	PROPN
gujaf-220	445	2	.	.	PUNCT
gujaf-220	446	1	278	278	NUM
gujaf-220	446	2	-	-	SYM
gujaf-220	446	3	281	281	NUM
gujaf-220	446	4	.	.	PUNCT
gujaf-220	447	1	osemene	osemene	PROPN
gujaf-220	447	2	,	,	PUNCT
gujaf-220	447	3	o.f	o.f	PROPN
gujaf-220	447	4	;	;	PUNCT
gujaf-220	447	5	adeyele	adeyele	PROPN
gujaf-220	447	6	,	,	PUNCT
gujaf-220	447	7	j.s	j.s	PROPN
gujaf-220	447	8	;	;	PUNCT
gujaf-220	447	9	and	and	CCONJ
gujaf-220	447	10	adinnu	adinnu	PROPN
gujaf-220	447	11	,	,	PUNCT
gujaf-220	447	12	p.	p.	NOUN
gujaf-220	447	13	(	(	PUNCT
gujaf-220	447	14	2018	2018	NUM
gujaf-220	447	15	):	):	PUNCT
gujaf-220	447	16	the	the	DET
gujaf-220	447	17	impact	impact	NOUN
gujaf-220	447	18	of	of	ADP
gujaf-220	447	19	the	the	DET
gujaf-220	447	20	ownership	ownership	NOUN
gujaf-220	447	21	structure	structure	NOUN
gujaf-220	447	22	and	and	CCONJ
gujaf-220	447	23	board	board	NOUN
gujaf-220	447	24	characteristics	characteristic	NOUN
gujaf-220	447	25	on	on	ADP
gujaf-220	447	26	earnings	earning	NOUN
gujaf-220	447	27	management	management	NOUN
gujaf-220	447	28	on	on	ADP
gujaf-220	447	29	nigeria	nigeria	PROPN
gujaf-220	447	30	’s	’s	PART
gujaf-220	447	31	listed	list	VERB
gujaf-220	447	32	deposit	deposit	NOUN
gujaf-220	447	33	money	money	NOUN
gujaf-220	447	34	banks	bank	NOUN
gujaf-220	447	35	;	;	PUNCT
gujaf-220	447	36	economic	economic	ADJ
gujaf-220	447	37	horizons	horizon	NOUN
gujaf-220	447	38	,	,	PUNCT
gujaf-220	447	39	vol.20(3	vol.20(3	NOUN
gujaf-220	447	40	)	)	PUNCT
gujaf-220	447	41	,	,	PUNCT
gujaf-220	447	42	pp.209	pp.209	NOUN
gujaf-220	447	43	-	-	PUNCT
gujaf-220	447	44	220	220	NUM
gujaf-220	447	45	.	.	PUNCT
gujaf-220	448	1	patrick	patrick	PROPN
gujaf-220	448	2	,	,	PUNCT
gujaf-220	448	3	e.a	e.a	PROPN
gujaf-220	448	4	;	;	PUNCT
gujaf-220	448	5	paulinus	paulinus	PROPN
gujaf-220	448	6	,	,	PUNCT
gujaf-220	448	7	e.c	e.c	PROPN
gujaf-220	448	8	;	;	PUNCT
gujaf-220	448	9	and	and	CCONJ
gujaf-220	448	10	nympha	nympha	PROPN
gujaf-220	448	11	,	,	PUNCT
gujaf-220	448	12	a.n	a.n	PROPN
gujaf-220	448	13	.	.	PROPN
gujaf-220	448	14	(	(	PUNCT
gujaf-220	448	15	2015	2015	NUM
gujaf-220	448	16	):	):	PUNCT
gujaf-220	448	17	the	the	DET
gujaf-220	448	18	influence	influence	NOUN
gujaf-220	448	19	of	of	ADP
gujaf-220	448	20	corporate	corporate	ADJ
gujaf-220	448	21	governance	governance	NOUN
gujaf-220	448	22	on	on	ADP
gujaf-220	448	23	earnings	earning	NOUN
gujaf-220	448	24	management	management	NOUN
gujaf-220	448	25	practices	practice	NOUN
gujaf-220	448	26	:	:	PUNCT
gujaf-220	448	27	a	a	DET
gujaf-220	448	28	study	study	NOUN
gujaf-220	448	29	of	of	ADP
gujaf-220	448	30	some	some	DET
gujaf-220	448	31	selected	select	VERB
gujaf-220	448	32	quoted	quote	VERB
gujaf-220	448	33	companies	company	NOUN
gujaf-220	448	34	in	in	ADP
gujaf-220	448	35	nigeria	nigeria	PROPN
gujaf-220	448	36	;	;	PUNCT
gujaf-220	448	37	american	american	PROPN
gujaf-220	448	38	journal	journal	PROPN
gujaf-220	448	39	of	of	ADP
gujaf-220	448	40	economics	economic	NOUN
gujaf-220	448	41	,	,	PUNCT
gujaf-220	448	42	finance	finance	NOUN
gujaf-220	448	43	and	and	CCONJ
gujaf-220	448	44	management	management	NOUN
gujaf-220	448	45	;	;	PUNCT
gujaf-220	448	46	vol.1(5	vol.1(5	NOUN
gujaf-220	448	47	)	)	PUNCT
gujaf-220	448	48	,	,	PUNCT
gujaf-220	448	49	pp.482	pp.482	PROPN
gujaf-220	448	50	-	-	SYM
gujaf-220	448	51	493	493	NUM
gujaf-220	448	52	.	.	PUNCT
gujaf-220	449	1	putra	putra	PROPN
gujaf-220	449	2	,	,	PUNCT
gujaf-220	449	3	a.m	a.m	PROPN
gujaf-220	449	4	;	;	PUNCT
gujaf-220	449	5	pagalung	pagalung	VERB
gujaf-220	449	6	,	,	PUNCT
gujaf-220	449	7	g	g	PROPN
gujaf-220	449	8	;	;	PUNCT
gujaf-220	449	9	&	&	CCONJ
gujaf-220	449	10	habbe	habbe	PROPN
gujaf-220	449	11	,	,	PUNCT
gujaf-220	449	12	a.h	a.h	PROPN
gujaf-220	449	13	.	.	PROPN
gujaf-220	449	14	(	(	PUNCT
gujaf-220	449	15	2018	2018	NUM
gujaf-220	449	16	):	):	PUNCT
gujaf-220	449	17	culture	culture	NOUN
gujaf-220	449	18	and	and	CCONJ
gujaf-220	449	19	corruption	corruption	NOUN
gujaf-220	449	20	-	-	PUNCT
gujaf-220	449	21	driven	drive	VERB
gujaf-220	449	22	agency	agency	NOUN
gujaf-220	449	23	costs	cost	NOUN
gujaf-220	449	24	and	and	CCONJ
gujaf-220	449	25	earnings	earning	NOUN
gujaf-220	449	26	management	management	NOUN
gujaf-220	449	27	:	:	PUNCT
gujaf-220	449	28	evidence	evidence	NOUN
gujaf-220	449	29	from	from	ADP
gujaf-220	449	30	south	south	PROPN
gujaf-220	449	31	east	east	PROPN
gujaf-220	449	32	asian	asian	ADJ
gujaf-220	449	33	countries	country	NOUN
gujaf-220	449	34	,	,	PUNCT
gujaf-220	449	35	intangible	intangible	ADJ
gujaf-220	449	36	capital	capital	NOUN
gujaf-220	449	37	,	,	PUNCT
gujaf-220	449	38	vol	vol	NOUN
gujaf-220	449	39	.	.	PUNCT
gujaf-220	449	40	13(2	13(2	NOUN
gujaf-220	449	41	)	)	PUNCT
gujaf-220	449	42	,	,	PUNCT
gujaf-220	449	43	pp	pp	ADJ
gujaf-220	449	44	.	.	PUNCT
gujaf-220	450	1	499	499	NUM
gujaf-220	450	2	-	-	SYM
gujaf-220	450	3	517	517	NUM
gujaf-220	450	4	.	.	PUNCT
gujaf-220	450	5	pwc	pwc	PROPN
gujaf-220	450	6	(	(	PUNCT
gujaf-220	450	7	2013	2013	NUM
gujaf-220	450	8	):	):	PUNCT
gujaf-220	450	9	risk	risk	NOUN
gujaf-220	450	10	appetitehow	appetitehow	PROPN
gujaf-220	450	11	hungry	hungry	ADJ
gujaf-220	450	12	are	be	AUX
gujaf-220	450	13	you	you	PRON
gujaf-220	450	14	?	?	PUNCT
gujaf-220	450	15	www.pwc.comlast	www.pwc.comlast	PUNCT
gujaf-220	451	1	accessed	access	VERB
gujaf-220	451	2	21	21	NUM
gujaf-220	451	3	st	st	PROPN
gujaf-220	451	4	april	april	PROPN
gujaf-220	451	5	,	,	PUNCT
gujaf-220	451	6	2020	2020	NUM
gujaf-220	451	7	.	.	PUNCT
gujaf-220	452	1	razali	razali	VERB
gujaf-220	452	2	,	,	PUNCT
gujaf-220	452	3	w;a;a;w;m	w;a;a;w;m	NOUN
gujaf-220	452	4	;	;	PUNCT
gujaf-220	452	5	&	&	CCONJ
gujaf-220	452	6	arshad	arshad	PROPN
gujaf-220	452	7	,	,	PUNCT
gujaf-220	452	8	r.	r.	PROPN
gujaf-220	452	9	(	(	PUNCT
gujaf-220	452	10	2014	2014	NUM
gujaf-220	452	11	):	):	PUNCT
gujaf-220	452	12	disclosure	disclosure	NOUN
gujaf-220	452	13	of	of	ADP
gujaf-220	452	14	corporate	corporate	ADJ
gujaf-220	452	15	governance	governance	NOUN
gujaf-220	452	16	structure	structure	NOUN
gujaf-220	452	17	and	and	CCONJ
gujaf-220	452	18	the	the	DET
gujaf-220	452	19	likelihood	likelihood	NOUN
gujaf-220	452	20	of	of	ADP
gujaf-220	452	21	fraudulent	fraudulent	ADJ
gujaf-220	452	22	financial	financial	ADJ
gujaf-220	452	23	reporting	reporting	NOUN
gujaf-220	452	24	;	;	PUNCT
gujaf-220	452	25	procediasocial	procediasocial	ADJ
gujaf-220	452	26	and	and	CCONJ
gujaf-220	452	27	behavioral	behavioral	ADJ
gujaf-220	452	28	sciences	science	NOUN
gujaf-220	452	29	,	,	PUNCT
gujaf-220	452	30	vol.145,pp.243	vol.145,pp.243	PROPN
gujaf-220	452	31	-	-	PUNCT
gujaf-220	452	32	253	253	NUM
gujaf-220	452	33	.	.	PUNCT
gujaf-220	453	1	renn	renn	PROPN
gujaf-220	453	2	,	,	PUNCT
gujaf-220	453	3	o	o	NOUN
gujaf-220	453	4	;	;	PUNCT
gujaf-220	453	5	klinke	klinke	PROPN
gujaf-220	453	6	,	,	PUNCT
gujaf-220	453	7	a	a	PRON
gujaf-220	453	8	;	;	PUNCT
gujaf-220	453	9	&	&	CCONJ
gujaf-220	453	10	asselt	asselt	ADJ
gujaf-220	453	11	,	,	PUNCT
gujaf-220	453	12	m.	m.	NOUN
gujaf-220	453	13	(	(	PUNCT
gujaf-220	453	14	2011	2011	NUM
gujaf-220	453	15	):	):	PUNCT
gujaf-220	453	16	coping	cope	VERB
gujaf-220	453	17	with	with	ADP
gujaf-220	453	18	complexity	complexity	NOUN
gujaf-220	453	19	,	,	PUNCT
gujaf-220	453	20	uncertainty	uncertainty	NOUN
gujaf-220	453	21	and	and	CCONJ
gujaf-220	453	22	ambiguity	ambiguity	NOUN
gujaf-220	453	23	in	in	ADP
gujaf-220	453	24	risk	risk	NOUN
gujaf-220	453	25	governance	governance	NOUN
gujaf-220	453	26	:	:	PUNCT
gujaf-220	453	27	a	a	DET
gujaf-220	453	28	synthesis	synthesis	NOUN
gujaf-220	453	29	;	;	PUNCT
gujaf-220	453	30	royal	royal	PROPN
gujaf-220	453	31	swedish	swedish	PROPN
gujaf-220	453	32	academy	academy	PROPN
gujaf-220	453	33	of	of	ADP
gujaf-220	453	34	sciences	science	NOUN
gujaf-220	453	35	2011	2011	NUM
gujaf-220	453	36	;	;	PUNCT
gujaf-220	453	37	www.kva.se/enlast	www.kva.se/enlast	PROPN
gujaf-220	453	38	visited	visit	VERB
gujaf-220	453	39	24th	24th	PROPN
gujaf-220	453	40	april	april	PROPN
gujaf-220	453	41	,	,	PUNCT
gujaf-220	453	42	2020	2020	NUM
gujaf-220	453	43	.	.	PUNCT
gujaf-220	454	1	rittenberg	rittenberg	PROPN
gujaf-220	454	2	,	,	PUNCT
gujaf-220	454	3	l	l	NOUN
gujaf-220	454	4	;	;	PUNCT
gujaf-220	454	5	&	&	CCONJ
gujaf-220	454	6	martens	martens	PROPN
gujaf-220	454	7	,	,	PUNCT
gujaf-220	454	8	f.	f.	PROPN
gujaf-220	454	9	(	(	PUNCT
gujaf-220	454	10	2012	2012	NUM
gujaf-220	454	11	):	):	PUNCT
gujaf-220	454	12	understanding	understanding	NOUN
gujaf-220	454	13	and	and	CCONJ
gujaf-220	454	14	communicating	communicate	VERB
gujaf-220	454	15	risk	risk	NOUN
gujaf-220	454	16	appetite	appetite	NOUN
gujaf-220	454	17	,	,	PUNCT
gujaf-220	454	18	committee	committee	NOUN
gujaf-220	454	19	of	of	ADP
gujaf-220	454	20	sponsoring	sponsor	VERB
gujaf-220	454	21	organisations	organisation	NOUN
gujaf-220	454	22	of	of	ADP
gujaf-220	454	23	the	the	DET
gujaf-220	454	24	treadway	treadway	PROPN
gujaf-220	454	25	commission	commission	NOUN
gujaf-220	454	26	,	,	PUNCT
gujaf-220	454	27	january	january	PROPN
gujaf-220	454	28	2012	2012	NUM
gujaf-220	454	29	;	;	PUNCT
gujaf-220	454	30	www.coso.org	www.coso.org	PRON
gujaf-220	454	31	last	last	ADV
gujaf-220	454	32	accessed	access	VERB
gujaf-220	454	33	5	5	NUM
gujaf-220	454	34	th	th	ADP
gujaf-220	454	35	may	may	AUX
gujaf-220	454	36	,	,	PUNCT
gujaf-220	454	37	2020	2020	NUM
gujaf-220	454	38	.	.	PUNCT
gujaf-220	455	1	roychowdhury	roychowdhury	NOUN
gujaf-220	455	2	,	,	PUNCT
gujaf-220	455	3	s.	s.	PROPN
gujaf-220	455	4	(	(	PUNCT
gujaf-220	455	5	2006	2006	NUM
gujaf-220	455	6	)	)	PUNCT
gujaf-220	455	7	.	.	PUNCT
gujaf-220	456	1	earnings	earning	NOUN
gujaf-220	456	2	management	management	NOUN
gujaf-220	456	3	through	through	ADP
gujaf-220	456	4	real	real	ADJ
gujaf-220	456	5	activities	activity	NOUN
gujaf-220	456	6	manipulation	manipulation	NOUN
gujaf-220	456	7	,	,	PUNCT
gujaf-220	456	8	journal	journal	NOUN
gujaf-220	456	9	of	of	ADP
gujaf-220	456	10	accounting	accounting	NOUN
gujaf-220	456	11	and	and	CCONJ
gujaf-220	456	12	economics	economic	NOUN
gujaf-220	456	13	p.	p.	NOUN
gujaf-220	456	14	1	1	NUM
gujaf-220	456	15	–	–	PUNCT
gujaf-220	456	16	54	54	NUM
gujaf-220	456	17	.	.	PUNCT
gujaf-220	457	1	saona	saona	PROPN
gujaf-220	457	2	,	,	PUNCT
gujaf-220	457	3	p	p	X
gujaf-220	457	4	;	;	PUNCT
gujaf-220	457	5	muro	muro	NOUN
gujaf-220	457	6	,	,	PUNCT
gujaf-220	457	7	l	l	NOUN
gujaf-220	457	8	;	;	PUNCT
gujaf-220	457	9	and	and	CCONJ
gujaf-220	457	10	alvarado	alvarado	PROPN
gujaf-220	457	11	,	,	PUNCT
gujaf-220	457	12	m.	m.	NOUN
gujaf-220	457	13	(	(	PUNCT
gujaf-220	457	14	2019	2019	NUM
gujaf-220	457	15	):	):	PUNCT
gujaf-220	457	16	how	how	SCONJ
gujaf-220	457	17	do	do	AUX
gujaf-220	457	18	the	the	DET
gujaf-220	457	19	ownership	ownership	NOUN
gujaf-220	457	20	structure	structure	NOUN
gujaf-220	457	21	and	and	CCONJ
gujaf-220	457	22	board	board	NOUN
gujaf-220	457	23	of	of	ADP
gujaf-220	457	24	directors	director	NOUN
gujaf-220	457	25	’	'	PUNCT
gujaf-220	457	26	features	feature	VERB
gujaf-220	457	27	impact	impact	NOUN
gujaf-220	457	28	earnings	earning	NOUN
gujaf-220	457	29	management	management	NOUN
gujaf-220	457	30	?	?	PUNCT
gujaf-220	458	1	the	the	DET
gujaf-220	458	2	spanish	spanish	ADJ
gujaf-220	458	3	case	case	NOUN
gujaf-220	458	4	;	;	PUNCT
gujaf-220	458	5	www.wileyonlinelibrary.com/journal/jifmlast	www.wileyonlinelibrary.com/journal/jifmlast	SCONJ
gujaf-220	458	6	visited	visit	VERB
gujaf-220	458	7	6th	6th	NOUN
gujaf-220	458	8	may	may	AUX
gujaf-220	458	9	,	,	PUNCT
gujaf-220	458	10	2020	2020	NUM
gujaf-220	458	11	.	.	PUNCT
gujaf-220	459	1	saona	saona	PROPN
gujaf-220	459	2	,	,	PUNCT
gujaf-220	459	3	p	p	X
gujaf-220	459	4	;	;	PUNCT
gujaf-220	459	5	muro	muro	PROPN
gujaf-220	459	6	,	,	PUNCT
gujaf-220	459	7	l	l	NOUN
gujaf-220	459	8	;	;	PUNCT
gujaf-220	459	9	martin	martin	PROPN
gujaf-220	459	10	,	,	PUNCT
gujaf-220	459	11	san	san	PROPN
gujaf-220	459	12	martin	martin	PROPN
gujaf-220	459	13	;	;	PUNCT
gujaf-220	459	14	and	and	CCONJ
gujaf-220	459	15	baer	baer	PROPN
gujaf-220	459	16	-	-	PUNCT
gujaf-220	459	17	fuentes	fuentes	PROPN
gujaf-220	459	18	h.	h.	PROPN
gujaf-220	459	19	(	(	PUNCT
gujaf-220	459	20	2019	2019	NUM
gujaf-220	459	21	):	):	PUNCT
gujaf-220	459	22	board	board	NOUN
gujaf-220	459	23	of	of	ADP
gujaf-220	459	24	directors	director	NOUN
gujaf-220	459	25	gender	gender	NOUN
gujaf-220	459	26	diversity	diversity	NOUN
gujaf-220	459	27	and	and	CCONJ
gujaf-220	459	28	its	its	PRON
gujaf-220	459	29	impact	impact	NOUN
gujaf-220	459	30	on	on	ADP
gujaf-220	459	31	earnings	earning	NOUN
gujaf-220	459	32	management	management	NOUN
gujaf-220	459	33	:	:	PUNCT
gujaf-220	459	34	an	an	DET
gujaf-220	459	35	empirical	empirical	ADJ
gujaf-220	459	36	analysis	analysis	NOUN
gujaf-220	459	37	for	for	ADP
gujaf-220	459	38	select	select	ADJ
gujaf-220	459	39	european	european	ADJ
gujaf-220	459	40	firms	firm	NOUN
gujaf-220	459	41	;	;	PUNCT
gujaf-220	459	42	technological	technological	ADJ
gujaf-220	459	43	and	and	CCONJ
gujaf-220	459	44	economic	economic	ADJ
gujaf-220	459	45	development	development	NOUN
gujaf-220	459	46	of	of	ADP
gujaf-220	459	47	economy	economy	NOUN
gujaf-220	459	48	,	,	PUNCT
gujaf-220	459	49	vol.25(4	vol.25(4	NOUN
gujaf-220	459	50	)	)	PUNCT
gujaf-220	459	51	,	,	PUNCT
gujaf-220	459	52	pp.634	pp.634	PROPN
gujaf-220	459	53	-	-	PUNCT
gujaf-220	459	54	663	663	NUM
gujaf-220	459	55	.	.	PUNCT
gujaf-220	460	1	sec	sec	PROPN
gujaf-220	460	2	.	.	PROPN
gujaf-220	460	3	(	(	PUNCT
gujaf-220	460	4	2003a	2003a	NUM
gujaf-220	460	5	)	)	PUNCT
gujaf-220	460	6	.	.	PUNCT
gujaf-220	461	1	code	code	NOUN
gujaf-220	461	2	of	of	ADP
gujaf-220	461	3	corporate	corporate	ADJ
gujaf-220	461	4	governance	governance	NOUN
gujaf-220	461	5	.	.	PUNCT
gujaf-220	462	1	sec	sec	PROPN
gujaf-220	462	2	.	.	PROPN
gujaf-220	462	3	(	(	PUNCT
gujaf-220	462	4	2003b	2003b	NUM
gujaf-220	462	5	)	)	PUNCT
gujaf-220	462	6	.	.	PUNCT
gujaf-220	463	1	disclosure	disclosure	NOUN
gujaf-220	463	2	required	require	VERB
gujaf-220	463	3	by	by	ADP
gujaf-220	463	4	sections	section	NOUN
gujaf-220	463	5	406	406	NUM
gujaf-220	463	6	and	and	CCONJ
gujaf-220	463	7	407	407	NUM
gujaf-220	463	8	of	of	ADP
gujaf-220	463	9	the	the	DET
gujaf-220	463	10	sarbanes	sarbane	NOUN
gujaf-220	463	11	-	-	PUNCT
gujaf-220	463	12	oxley	oxley	ADJ
gujaf-220	463	13	act	act	NOUN
gujaf-220	463	14	of	of	ADP
gujaf-220	463	15	2002	2002	NUM
gujaf-220	463	16	,	,	PUNCT
gujaf-220	463	17	release	release	NOUN
gujaf-220	463	18	nos	nos	NOUN
gujaf-220	463	19	.	.	PROPN
gujaf-220	463	20	january	january	PROPN
gujaf-220	463	21	23	23	NUM
gujaf-220	463	22	,	,	PUNCT
gujaf-220	463	23	2003	2003	NUM
gujaf-220	463	24	.	.	PUNCT
gujaf-220	464	1	sheedy	sheedy	PROPN
gujaf-220	464	2	and	and	CCONJ
gujaf-220	464	3	griffin	griffin	PROPN
gujaf-220	464	4	(	(	PUNCT
gujaf-220	464	5	2014	2014	NUM
gujaf-220	464	6	):	):	PUNCT
gujaf-220	464	7	empirical	empirical	ADJ
gujaf-220	464	8	analysis	analysis	NOUN
gujaf-220	464	9	of	of	ADP
gujaf-220	464	10	risk	risk	NOUN
gujaf-220	464	11	culture	culture	NOUN
gujaf-220	464	12	in	in	ADP
gujaf-220	464	13	financial	financial	ADJ
gujaf-220	464	14	institutions	institution	NOUN
gujaf-220	464	15	:	:	PUNCT
gujaf-220	464	16	interim	interim	ADJ
gujaf-220	464	17	report	report	NOUN
gujaf-220	464	18	;	;	PUNCT
gujaf-220	464	19	report	report	NOUN
gujaf-220	464	20	by	by	ADP
gujaf-220	464	21	macquarie	macquarie	PROPN
gujaf-220	464	22	university	university	PROPN
gujaf-220	464	23	and	and	CCONJ
gujaf-220	464	24	the	the	DET
gujaf-220	464	25	centre	centre	NOUN
gujaf-220	464	26	for	for	ADP
gujaf-220	464	27	international	international	ADJ
gujaf-220	464	28	finance	finance	NOUN
gujaf-220	464	29	and	and	CCONJ
gujaf-220	464	30	regulation	regulation	NOUN
gujaf-220	464	31	,	,	PUNCT
gujaf-220	464	32	www.researchgate.net	www.researchgate.net	PROPN
gujaf-220	464	33	last	last	ADV
gujaf-220	464	34	visited	visit	VERB
gujaf-220	464	35	14	14	NUM
gujaf-220	464	36	th	th	NUM
gujaf-220	464	37	june	june	PROPN
gujaf-220	464	38	,	,	PUNCT
gujaf-220	464	39	2020	2020	NUM
gujaf-220	464	40	.	.	PUNCT
gujaf-220	465	1	sheedy	sheedy	PROPN
gujaf-220	465	2	e.a	e.a	PROPN
gujaf-220	465	3	;	;	PUNCT
gujaf-220	465	4	griffin	griffin	PROPN
gujaf-220	465	5	,	,	PUNCT
gujaf-220	465	6	b	b	NOUN
gujaf-220	465	7	;	;	PUNCT
gujaf-220	465	8	&	&	CCONJ
gujaf-220	465	9	barbour	barbour	PROPN
gujaf-220	465	10	,	,	PUNCT
gujaf-220	465	11	j.p	j.p	PROPN
gujaf-220	465	12	.	.	PROPN
gujaf-220	465	13	(	(	PUNCT
gujaf-220	465	14	2017	2017	NUM
gujaf-220	465	15	):	):	PUNCT
gujaf-220	465	16	a	a	DET
gujaf-220	465	17	framework	framework	NOUN
gujaf-220	465	18	and	and	CCONJ
gujaf-220	465	19	measure	measure	NOUN
gujaf-220	465	20	for	for	ADP
gujaf-220	465	21	examining	examine	VERB
gujaf-220	465	22	risk	risk	NOUN
gujaf-220	465	23	climate	climate	NOUN
gujaf-220	465	24	in	in	ADP
gujaf-220	465	25	financial	financial	ADJ
gujaf-220	465	26	institutions	institution	NOUN
gujaf-220	465	27	;	;	PUNCT
gujaf-220	465	28	journal	journal	NOUN
gujaf-220	465	29	of	of	ADP
gujaf-220	465	30	business	business	NOUN
gujaf-220	465	31	and	and	CCONJ
gujaf-220	465	32	psychology	psychology	NOUN
gujaf-220	465	33	;	;	PUNCT
gujaf-220	465	34	vol	vol	NOUN
gujaf-220	465	35	.	.	PROPN
gujaf-220	465	36	32	32	NUM
gujaf-220	465	37	,	,	PUNCT
gujaf-220	465	38	pp	pp	ADJ
gujaf-220	465	39	.	.	PUNCT
gujaf-220	466	1	101	101	NUM
gujaf-220	466	2	-	-	SYM
gujaf-220	466	3	116	116	NUM
gujaf-220	466	4	.	.	PUNCT
gujaf-220	467	1	sheedy	sheedy	PROPN
gujaf-220	467	2	,	,	PUNCT
gujaf-220	467	3	e.	e.	PROPN
gujaf-220	467	4	&	&	CCONJ
gujaf-220	467	5	tam	tam	PROPN
gujaf-220	467	6	,	,	PUNCT
gujaf-220	467	7	k.c.h	k.c.h	NOUN
gujaf-220	467	8	.	.	PUNCT
gujaf-220	467	9	(	(	PUNCT
gujaf-220	467	10	2019	2019	NUM
gujaf-220	467	11	):	):	PUNCT
gujaf-220	467	12	incentives	incentive	NOUN
gujaf-220	467	13	and	and	CCONJ
gujaf-220	467	14	culture	culture	NOUN
gujaf-220	467	15	in	in	ADP
gujaf-220	467	16	risk	risk	NOUN
gujaf-220	467	17	governance	governance	NOUN
gujaf-220	467	18	;	;	PUNCT
gujaf-220	467	19	journal	journal	NOUN
gujaf-220	467	20	of	of	ADP
gujaf-220	467	21	banking	banking	NOUN
gujaf-220	467	22	and	and	CCONJ
gujaf-220	467	23	finance	finance	NOUN
gujaf-220	467	24	,	,	PUNCT
gujaf-220	467	25	vol	vol	NOUN
gujaf-220	467	26	.	.	PUNCT
gujaf-220	468	1	107	107	NUM
gujaf-220	468	2	www.elseevier.com/locate/jbflast	www.elseevier.com/locate/jbflast	ADV
gujaf-220	468	3	accessed	access	VERB
gujaf-220	468	4	17th	17th	ADJ
gujaf-220	468	5	march	march	NOUN
gujaf-220	468	6	,	,	PUNCT
gujaf-220	468	7	2020	2020	NUM
gujaf-220	468	8	.	.	PUNCT
gujaf-220	469	1	http://www.creativecommons.org/by/3.0	http://www.creativecommons.org/by/3.0	PROPN
gujaf-220	469	2	http://www.pwc.com/	http://www.pwc.com/	PROPN
gujaf-220	469	3	http://www.kva.se/en	http://www.kva.se/en	PROPN
gujaf-220	469	4	http://www.coso.org/	http://www.coso.org/	NOUN
gujaf-220	470	1	http://www.wileyonlinelibrary.com/journal/jifm	http://www.wileyonlinelibrary.com/journal/jifm	PROPN
gujaf-220	470	2	http://www.researchgate.net/	http://www.researchgate.net/	NOUN
gujaf-220	470	3	http://www.elseevier.com/locate/jbf	http://www.elseevier.com/locate/jbf	PROPN
gujaf-220	470	4	25	25	NUM
gujaf-220	470	5	sheedy	sheedy	PROPN
gujaf-220	470	6	,	,	PUNCT
gujaf-220	470	7	e	e	NOUN
gujaf-220	470	8	;	;	PUNCT
gujaf-220	470	9	&	&	CCONJ
gujaf-220	470	10	griffin	griffin	PROPN
gujaf-220	470	11	,	,	PUNCT
gujaf-220	470	12	b.	b.	PROPN
gujaf-220	470	13	(	(	PUNCT
gujaf-220	470	14	2017	2017	NUM
gujaf-220	470	15	):	):	PUNCT
gujaf-220	470	16	risk	risk	NOUN
gujaf-220	470	17	governance	governance	NOUN
gujaf-220	470	18	,	,	PUNCT
gujaf-220	470	19	structure	structure	NOUN
gujaf-220	470	20	,	,	PUNCT
gujaf-220	470	21	culture	culture	NOUN
gujaf-220	470	22	,	,	PUNCT
gujaf-220	470	23	and	and	CCONJ
gujaf-220	470	24	behavior	behavior	NOUN
gujaf-220	470	25	:	:	PUNCT
gujaf-220	470	26	a	a	DET
gujaf-220	470	27	view	view	NOUN
gujaf-220	470	28	from	from	ADP
gujaf-220	470	29	the	the	DET
gujaf-220	470	30	inside	inside	NOUN
gujaf-220	470	31	;	;	PUNCT
gujaf-220	470	32	www.wileyonlinelibrary.com/journal/corg	www.wileyonlinelibrary.com/journal/corg	X
gujaf-220	470	33	doi	doi	X
gujaf-220	470	34	10.1111	10.1111	NUM
gujaf-220	470	35	/	/	SYM
gujaf-220	470	36	corg.12200	corg.12200	PROPN
gujaf-220	470	37	.	.	PROPN
gujaf-220	471	1	last	last	PROPN
gujaf-220	471	2	accessed	access	VERB
gujaf-220	471	3	24	24	NUM
gujaf-220	471	4	th	th	NUM
gujaf-220	471	5	april	april	PROPN
gujaf-220	471	6	,	,	PUNCT
gujaf-220	471	7	2020	2020	NUM
gujaf-220	471	8	.	.	PUNCT
gujaf-220	472	1	soliman	soliman	PROPN
gujaf-220	472	2	,	,	PUNCT
gujaf-220	472	3	m.m	m.m	PROPN
gujaf-220	472	4	;	;	PUNCT
gujaf-220	472	5	&	&	CCONJ
gujaf-220	472	6	ragab	ragab	PROPN
gujaf-220	472	7	,	,	PUNCT
gujaf-220	472	8	a.	a.	NOUN
gujaf-220	472	9	(	(	PUNCT
gujaf-220	472	10	2014	2014	NUM
gujaf-220	472	11	):	):	PUNCT
gujaf-220	472	12	audit	audit	NOUN
gujaf-220	472	13	committee	committee	NOUN
gujaf-220	472	14	effectiveness	effectiveness	NOUN
gujaf-220	472	15	,	,	PUNCT
gujaf-220	472	16	audit	audit	NOUN
gujaf-220	472	17	quality	quality	NOUN
gujaf-220	472	18	and	and	CCONJ
gujaf-220	472	19	earnings	earning	NOUN
gujaf-220	472	20	management	management	NOUN
gujaf-220	472	21	:	:	PUNCT
gujaf-220	472	22	an	an	DET
gujaf-220	472	23	empirical	empirical	ADJ
gujaf-220	472	24	study	study	NOUN
gujaf-220	472	25	of	of	ADP
gujaf-220	472	26	the	the	DET
gujaf-220	472	27	listed	list	VERB
gujaf-220	472	28	companies	company	NOUN
gujaf-220	472	29	in	in	ADP
gujaf-220	472	30	egypt	egypt	PROPN
gujaf-220	472	31	;	;	PUNCT
gujaf-220	472	32	research	research	NOUN
gujaf-220	472	33	journal	journal	NOUN
gujaf-220	472	34	of	of	ADP
gujaf-220	472	35	finance	finance	NOUN
gujaf-220	472	36	and	and	CCONJ
gujaf-220	472	37	accounting	accounting	NOUN
gujaf-220	472	38	,	,	PUNCT
gujaf-220	472	39	vol.5(2	vol.5(2	NOUN
gujaf-220	472	40	)	)	PUNCT
gujaf-220	472	41	,	,	PUNCT
gujaf-220	472	42	pp.155	pp.155	PROPN
gujaf-220	472	43	-	-	PUNCT
gujaf-220	472	44	166	166	NUM
gujaf-220	472	45	.	.	PUNCT
gujaf-220	473	1	song	song	PROPN
gujaf-220	473	2	,	,	PUNCT
gujaf-220	473	3	g.	g.	PROPN
gujaf-220	473	4	and	and	CCONJ
gujaf-220	473	5	kemp	kemp	PROPN
gujaf-220	473	6	,	,	PUNCT
gujaf-220	473	7	s.t	s.t	PROPN
gujaf-220	473	8	.	.	PROPN
gujaf-220	473	9	(	(	PUNCT
gujaf-220	473	10	2013	2013	NUM
gujaf-220	473	11	):	):	PUNCT
gujaf-220	473	12	does	do	VERB
gujaf-220	473	13	the	the	DET
gujaf-220	473	14	existence	existence	NOUN
gujaf-220	473	15	of	of	ADP
gujaf-220	473	16	an	an	DET
gujaf-220	473	17	enterprise	enterprise	NOUN
gujaf-220	473	18	risk	risk	NOUN
gujaf-220	473	19	management	management	NOUN
gujaf-220	473	20	(	(	PUNCT
gujaf-220	473	21	erm	erm	PROPN
gujaf-220	473	22	)	)	PUNCT
gujaf-220	473	23	program	program	NOUN
gujaf-220	473	24	influence	influence	NOUN
gujaf-220	473	25	the	the	DET
gujaf-220	473	26	existence	existence	NOUN
gujaf-220	473	27	of	of	ADP
gujaf-220	473	28	material	material	NOUN
gujaf-220	473	29	weaknesses	weakness	NOUN
gujaf-220	473	30	in	in	ADP
gujaf-220	473	31	internal	internal	ADJ
gujaf-220	473	32	control	control	NOUN
gujaf-220	473	33	over	over	ADP
gujaf-220	473	34	financial	financial	ADJ
gujaf-220	473	35	reporting	reporting	NOUN
gujaf-220	473	36	?	?	PUNCT
gujaf-220	474	1	a	a	DET
gujaf-220	474	2	publication	publication	NOUN
gujaf-220	474	3	of	of	ADP
gujaf-220	474	4	the	the	DET
gujaf-220	474	5	global	global	ADJ
gujaf-220	474	6	association	association	NOUN
gujaf-220	474	7	of	of	ADP
gujaf-220	474	8	risk	risk	NOUN
gujaf-220	474	9	professionals	professional	NOUN
gujaf-220	474	10	,	,	PUNCT
gujaf-220	474	11	pace	pace	NOUN
gujaf-220	474	12	university	university	NOUN
gujaf-220	474	13	,	,	PUNCT
gujaf-220	474	14	june	june	PROPN
gujaf-220	474	15	2013	2013	NUM
gujaf-220	474	16	.	.	PUNCT
gujaf-220	475	1	www.reserachgate.net	www.reserachgate.net	PROPN
gujaf-220	475	2	last	last	ADV
gujaf-220	475	3	accessed	access	VERB
gujaf-220	475	4	17	17	NUM
gujaf-220	475	5	th	th	NUM
gujaf-220	475	6	april	april	PROPN
gujaf-220	475	7	,	,	PUNCT
gujaf-220	475	8	2020	2020	NUM
gujaf-220	475	9	.	.	PUNCT
gujaf-220	476	1	srivastava	srivastava	PROPN
gujaf-220	476	2	,	,	PUNCT
gujaf-220	476	3	a.	a.	NOUN
gujaf-220	476	4	(	(	PUNCT
gujaf-220	476	5	2019	2019	NUM
gujaf-220	476	6	)	)	PUNCT
gujaf-220	476	7	.	.	PUNCT
gujaf-220	477	1	improving	improve	VERB
gujaf-220	477	2	the	the	DET
gujaf-220	477	3	measures	measure	NOUN
gujaf-220	477	4	of	of	ADP
gujaf-220	477	5	real	real	ADJ
gujaf-220	477	6	earnings	earning	NOUN
gujaf-220	477	7	management	management	NOUN
gujaf-220	477	8	,	,	PUNCT
gujaf-220	477	9	review	review	NOUN
gujaf-220	477	10	of	of	ADP
gujaf-220	477	11	accounting	accounting	NOUN
gujaf-220	477	12	studies	study	NOUN
gujaf-220	477	13	24:1277–1316	24:1277–1316	NUM
gujaf-220	477	14	,	,	PUNCT
gujaf-220	477	15	https://doi.org/10.1007/s11142-019-09505-z	https://doi.org/10.1007/s11142-019-09505-z	PROPN
gujaf-220	477	16	stulz	stulz	ADJ
gujaf-220	477	17	,	,	PUNCT
gujaf-220	477	18	r.m	r.m	PROPN
gujaf-220	477	19	.	.	PROPN
gujaf-220	477	20	(	(	PUNCT
gujaf-220	477	21	2014	2014	NUM
gujaf-220	477	22	):	):	PUNCT
gujaf-220	477	23	governance	governance	NOUN
gujaf-220	477	24	,	,	PUNCT
gujaf-220	477	25	risk	risk	NOUN
gujaf-220	477	26	management	management	NOUN
gujaf-220	477	27	,	,	PUNCT
gujaf-220	477	28	and	and	CCONJ
gujaf-220	477	29	risk	risk	NOUN
gujaf-220	477	30	-	-	PUNCT
gujaf-220	477	31	taking	taking	NOUN
gujaf-220	477	32	in	in	ADP
gujaf-220	477	33	banks	bank	NOUN
gujaf-220	477	34	;	;	PUNCT
gujaf-220	477	35	nber	nber	PROPN
gujaf-220	477	36	working	working	PROPN
gujaf-220	477	37	paper	paper	PROPN
gujaf-220	477	38	series	series	NOUN
gujaf-220	477	39	,	,	PUNCT
gujaf-220	477	40	working	work	VERB
gujaf-220	477	41	paper	paper	NOUN
gujaf-220	477	42	20274	20274	NUM
gujaf-220	477	43	,	,	PUNCT
gujaf-220	477	44	https://www.nber.org/papers/w20274last	https://www.nber.org/papers/w20274last	PROPN
gujaf-220	477	45	accessed	access	VERB
gujaf-220	477	46	27th	27th	ADJ
gujaf-220	477	47	may	may	NOUN
gujaf-220	477	48	,	,	PUNCT
gujaf-220	477	49	2020	2020	NUM
gujaf-220	477	50	.	.	PUNCT
gujaf-220	478	1	velte	velte	NOUN
gujaf-220	478	2	,	,	PUNCT
gujaf-220	478	3	p.	p.	NOUN
gujaf-220	478	4	(	(	PUNCT
gujaf-220	478	5	2018	2018	NUM
gujaf-220	478	6	):	):	PUNCT
gujaf-220	478	7	is	be	AUX
gujaf-220	478	8	audit	audit	NOUN
gujaf-220	478	9	committee	committee	NOUN
gujaf-220	478	10	expertise	expertise	NOUN
gujaf-220	478	11	connected	connect	VERB
gujaf-220	478	12	with	with	ADP
gujaf-220	478	13	increased	increase	VERB
gujaf-220	478	14	readability	readability	NOUN
gujaf-220	478	15	of	of	ADP
gujaf-220	478	16	integrated	integrated	ADJ
gujaf-220	478	17	reports	report	NOUN
gujaf-220	478	18	:	:	PUNCT
gujaf-220	478	19	evidence	evidence	NOUN
gujaf-220	478	20	from	from	ADP
gujaf-220	478	21	eu	eu	PROPN
gujaf-220	478	22	companies	company	NOUN
gujaf-220	478	23	;	;	PUNCT
gujaf-220	478	24	problems	problem	NOUN
gujaf-220	478	25	and	and	CCONJ
gujaf-220	478	26	perspectives	perspective	NOUN
gujaf-220	478	27	in	in	ADP
gujaf-220	478	28	management	management	NOUN
gujaf-220	478	29	,	,	PUNCT
gujaf-220	478	30	vol.16(2	vol.16(2	NOUN
gujaf-220	478	31	)	)	PUNCT
gujaf-220	478	32	,	,	PUNCT
gujaf-220	478	33	pp.23	pp.23	PROPN
gujaf-220	478	34	-	-	PUNCT
gujaf-220	478	35	32	32	NUM
gujaf-220	478	36	.	.	PUNCT
gujaf-220	479	1	viscelli	viscelli	PROPN
gujaf-220	479	2	,	,	PUNCT
gujaf-220	479	3	t.r	t.r	PROPN
gujaf-220	479	4	;	;	PUNCT
gujaf-220	479	5	beasley	beasley	PROPN
gujaf-220	479	6	,	,	PUNCT
gujaf-220	479	7	m.s	m.s	PROPN
gujaf-220	479	8	;	;	PUNCT
gujaf-220	479	9	and	and	CCONJ
gujaf-220	479	10	hermanson	hermanson	NOUN
gujaf-220	479	11	,	,	PUNCT
gujaf-220	479	12	d.r	d.r	PROPN
gujaf-220	479	13	.	.	PROPN
gujaf-220	479	14	(	(	PUNCT
gujaf-220	479	15	2016	2016	NUM
gujaf-220	479	16	):	):	PUNCT
gujaf-220	479	17	research	research	NOUN
gujaf-220	479	18	insights	insight	NOUN
gujaf-220	479	19	about	about	ADP
gujaf-220	479	20	risk	risk	NOUN
gujaf-220	479	21	governance	governance	NOUN
gujaf-220	479	22	:	:	PUNCT
gujaf-220	479	23	implications	implication	NOUN
gujaf-220	479	24	from	from	ADP
gujaf-220	479	25	a	a	DET
gujaf-220	479	26	review	review	NOUN
gujaf-220	479	27	of	of	ADP
gujaf-220	479	28	erm	erm	PROPN
gujaf-220	479	29	research	research	NOUN
gujaf-220	479	30	;	;	PUNCT
gujaf-220	479	31	www.sagepub.comlast	www.sagepub.comlast	PRON
gujaf-220	479	32	accessed	access	VERB
gujaf-220	479	33	4	4	NUM
gujaf-220	479	34	th	th	NOUN
gujaf-220	479	35	may	may	AUX
gujaf-220	479	36	,	,	PUNCT
gujaf-220	479	37	2020	2020	NUM
gujaf-220	479	38	.	.	PUNCT
gujaf-220	479	39	wadesango	wadesango	NOUN
gujaf-220	479	40	,	,	PUNCT
gujaf-220	479	41	n	n	CCONJ
gujaf-220	479	42	;	;	PUNCT
gujaf-220	479	43	mhaka	mhaka	ADJ
gujaf-220	479	44	,	,	PUNCT
gujaf-220	479	45	c	c	X
gujaf-220	479	46	;	;	PUNCT
gujaf-220	479	47	&	&	CCONJ
gujaf-220	479	48	wadesango	wadesango	NOUN
gujaf-220	479	49	,	,	PUNCT
gujaf-220	479	50	v.	v.	PROPN
gujaf-220	479	51	(	(	PUNCT
gujaf-220	479	52	2017	2017	NUM
gujaf-220	479	53	):	):	PUNCT
gujaf-220	479	54	contribution	contribution	NOUN
gujaf-220	479	55	of	of	ADP
gujaf-220	479	56	enterprise	enterprise	NOUN
gujaf-220	479	57	risk	risk	NOUN
gujaf-220	479	58	management	management	NOUN
gujaf-220	479	59	and	and	CCONJ
gujaf-220	479	60	internal	internal	ADJ
gujaf-220	479	61	audit	audit	NOUN
gujaf-220	479	62	function	function	NOUN
gujaf-220	479	63	towards	towards	ADP
gujaf-220	479	64	quality	quality	NOUN
gujaf-220	479	65	of	of	ADP
gujaf-220	479	66	financial	financial	ADJ
gujaf-220	479	67	reporting	reporting	NOUN
gujaf-220	479	68	in	in	ADP
gujaf-220	479	69	universities	university	NOUN
gujaf-220	479	70	in	in	ADP
gujaf-220	479	71	a	a	DET
gujaf-220	479	72	developing	develop	VERB
gujaf-220	479	73	country	country	NOUN
gujaf-220	479	74	,	,	PUNCT
gujaf-220	479	75	internal	internal	ADJ
gujaf-220	479	76	governance	governance	NOUN
gujaf-220	479	77	&	&	CCONJ
gujaf-220	479	78	control	control	PROPN
gujaf-220	479	79	:	:	PUNCT
gujaf-220	479	80	financial	financial	ADJ
gujaf-220	479	81	markets	market	NOUN
gujaf-220	479	82	&	&	CCONJ
gujaf-220	479	83	institutions	institution	NOUN
gujaf-220	479	84	;	;	PUNCT
gujaf-220	479	85	vol	vol	NOUN
gujaf-220	479	86	.	.	PUNCT
gujaf-220	479	87	7(2	7(2	NUM
gujaf-220	479	88	)	)	PUNCT
gujaf-220	479	89	,	,	PUNCT
gujaf-220	479	90	pp.170176	pp.170176	PROPN
gujaf-220	479	91	.	.	PUNCT
gujaf-220	479	92	walker	walker	PROPN
gujaf-220	479	93	,	,	PUNCT
gujaf-220	479	94	d	d	PROPN
gujaf-220	479	95	&	&	CCONJ
gujaf-220	479	96	stanley	stanley	PROPN
gujaf-220	479	97	,	,	PUNCT
gujaf-220	479	98	m.	m.	NOUN
gujaf-220	479	99	(	(	PUNCT
gujaf-220	479	100	2009	2009	NUM
gujaf-220	479	101	):	):	PUNCT
gujaf-220	479	102	a	a	DET
gujaf-220	479	103	review	review	NOUN
gujaf-220	479	104	of	of	ADP
gujaf-220	479	105	corporate	corporate	ADJ
gujaf-220	479	106	governance	governance	NOUN
gujaf-220	479	107	in	in	ADP
gujaf-220	479	108	uk	uk	PROPN
gujaf-220	479	109	banks	bank	NOUN
gujaf-220	479	110	and	and	CCONJ
gujaf-220	479	111	other	other	ADJ
gujaf-220	479	112	fianacial	fianacial	ADJ
gujaf-220	479	113	industry	industry	NOUN
gujaf-220	479	114	entities	entity	NOUN
gujaf-220	479	115	;	;	PUNCT
gujaf-220	479	116	https://corpgov.law.harvard.edulast	https://corpgov.law.harvard.edulast	ADJ
gujaf-220	479	117	accessed	access	VERB
gujaf-220	479	118	27	27	NUM
gujaf-220	479	119	th	th	NOUN
gujaf-220	479	120	may	may	AUX
gujaf-220	479	121	,	,	PUNCT
gujaf-220	479	122	2020	2020	NUM
gujaf-220	479	123	.	.	PUNCT
gujaf-220	480	1	wang	wang	PROPN
gujaf-220	480	2	,	,	PUNCT
gujaf-220	480	3	j	j	PROPN
gujaf-220	480	4	;	;	PUNCT
gujaf-220	480	5	bloomberg	bloomberg	PROPN
gujaf-220	480	6	,	,	PUNCT
gujaf-220	480	7	x	x	X
gujaf-220	480	8	;	;	PUNCT
gujaf-220	480	9	zhang	zhang	PROPN
gujaf-220	480	10	,	,	PUNCT
gujaf-220	480	11	p	p	X
gujaf-220	480	12	;	;	PUNCT
gujaf-220	480	13	&	&	CCONJ
gujaf-220	480	14	zhang	zhang	PROPN
gujaf-220	480	15	,	,	PUNCT
gujaf-220	480	16	j.	j.	PROPN
gujaf-220	480	17	(	(	PUNCT
gujaf-220	480	18	2015	2015	NUM
gujaf-220	480	19	):	):	PUNCT
gujaf-220	480	20	the	the	DET
gujaf-220	480	21	effectiveness	effectiveness	NOUN
gujaf-220	480	22	of	of	ADP
gujaf-220	480	23	internal	internal	ADJ
gujaf-220	480	24	control	control	NOUN
gujaf-220	480	25	and	and	CCONJ
gujaf-220	480	26	the	the	DET
gujaf-220	480	27	quality	quality	NOUN
gujaf-220	480	28	of	of	ADP
gujaf-220	480	29	accounting	account	VERB
gujaf-220	480	30	informationthe	informationthe	DET
gujaf-220	480	31	introduction	introduction	NOUN
gujaf-220	480	32	of	of	ADP
gujaf-220	480	33	western	western	ADJ
gujaf-220	480	34	internal	internal	ADJ
gujaf-220	480	35	control	control	PROPN
gujaf-220	480	36	research	research	NOUN
gujaf-220	480	37	literature	literature	NOUN
gujaf-220	480	38	and	and	CCONJ
gujaf-220	480	39	the	the	DET
gujaf-220	480	40	prospect	prospect	NOUN
gujaf-220	480	41	in	in	ADP
gujaf-220	480	42	the	the	DET
gujaf-220	480	43	background	background	NOUN
gujaf-220	480	44	of	of	ADP
gujaf-220	480	45	china	china	PROPN
gujaf-220	480	46	’s	’s	PART
gujaf-220	480	47	system	system	NOUN
gujaf-220	480	48	(	(	PUNCT
gujaf-220	480	49	1	1	NUM
gujaf-220	480	50	)	)	PUNCT
gujaf-220	480	51	;	;	PUNCT
gujaf-220	480	52	the	the	DET
gujaf-220	480	53	accounting	accounting	NOUN
gujaf-220	480	54	review	review	NOUN
gujaf-220	480	55	,	,	PUNCT
gujaf-220	480	56	vol	vol	NOUN
gujaf-220	480	57	.	.	PROPN
gujaf-220	480	58	6	6	NUM
gujaf-220	480	59	,	,	PUNCT
gujaf-220	480	60	pp	pp	ADJ
gujaf-220	480	61	.	.	PUNCT
gujaf-220	481	1	87	87	NUM
gujaf-220	481	2	-	-	SYM
gujaf-220	481	3	95	95	NUM
gujaf-220	481	4	.	.	PUNCT
gujaf-220	482	1	wardhani	wardhani	PROPN
gujaf-220	482	2	,	,	PUNCT
gujaf-220	482	3	r	r	NOUN
gujaf-220	482	4	;	;	PUNCT
gujaf-220	482	5	utama	utama	PROPN
gujaf-220	482	6	,	,	PUNCT
gujaf-220	482	7	s	s	X
gujaf-220	482	8	;	;	PUNCT
gujaf-220	482	9	&	&	CCONJ
gujaf-220	482	10	rossieta	rossieta	PROPN
gujaf-220	482	11	,	,	PUNCT
gujaf-220	482	12	h.	h.	PROPN
gujaf-220	482	13	(	(	PUNCT
gujaf-220	482	14	2015	2015	NUM
gujaf-220	482	15	):	):	PUNCT
gujaf-220	482	16	the	the	DET
gujaf-220	482	17	effect	effect	NOUN
gujaf-220	482	18	of	of	ADP
gujaf-220	482	19	governance	governance	NOUN
gujaf-220	482	20	system	system	NOUN
gujaf-220	482	21	and	and	CCONJ
gujaf-220	482	22	degree	degree	NOUN
gujaf-220	482	23	of	of	ADP
gujaf-220	482	24	convergence	convergence	NOUN
gujaf-220	482	25	to	to	ADP
gujaf-220	482	26	ifrs	ifrs	NOUN
gujaf-220	482	27	on	on	ADP
gujaf-220	482	28	the	the	DET
gujaf-220	482	29	quality	quality	NOUN
gujaf-220	482	30	of	of	ADP
gujaf-220	482	31	financial	financial	ADJ
gujaf-220	482	32	reporting	reporting	NOUN
gujaf-220	482	33	:	:	PUNCT
gujaf-220	482	34	evidence	evidence	NOUN
gujaf-220	482	35	from	from	ADP
gujaf-220	482	36	asia	asia	PROPN
gujaf-220	482	37	;	;	PUNCT
gujaf-220	482	38	corporate	corporate	ADJ
gujaf-220	482	39	ownership	ownership	NOUN
gujaf-220	482	40	&	&	CCONJ
gujaf-220	482	41	control	control	PROPN
gujaf-220	482	42	,	,	PUNCT
gujaf-220	482	43	vol	vol	NOUN
gujaf-220	482	44	.	.	PUNCT
gujaf-220	482	45	12(4	12(4	NUM
gujaf-220	482	46	)	)	PUNCT
gujaf-220	482	47	,	,	PUNCT
gujaf-220	482	48	pp	pp	ADP
gujaf-220	482	49	..	..	SYM
gujaf-220	482	50	409	409	NUM
gujaf-220	482	51	-	-	SYM
gujaf-220	482	52	423	423	NUM
gujaf-220	482	53	.	.	PUNCT
gujaf-220	483	1	wood	wood	NOUN
gujaf-220	483	2	a	a	PRON
gujaf-220	483	3	;	;	PUNCT
gujaf-220	483	4	and	and	CCONJ
gujaf-220	483	5	lewis	lewis	PROPN
gujaf-220	483	6	,	,	PUNCT
gujaf-220	483	7	a.	a.	NOUN
gujaf-220	483	8	(	(	PUNCT
gujaf-220	483	9	2018	2018	NUM
gujaf-220	483	10	):	):	PUNCT
gujaf-220	483	11	risk	risk	NOUN
gujaf-220	483	12	culture	culture	NOUN
gujaf-220	483	13	development	development	NOUN
gujaf-220	483	14	and	and	CCONJ
gujaf-220	483	15	its	its	PRON
gujaf-220	483	16	impact	impact	NOUN
gujaf-220	483	17	:	:	PUNCT
gujaf-220	483	18	the	the	DET
gujaf-220	483	19	case	case	NOUN
gujaf-220	483	20	of	of	ADP
gujaf-220	483	21	the	the	DET
gujaf-220	483	22	caribbean	caribbean	PROPN
gujaf-220	483	23	development	development	PROPN
gujaf-220	483	24	bank	bank	PROPN
gujaf-220	483	25	;	;	PUNCT
gujaf-220	483	26	international	international	ADJ
gujaf-220	483	27	journal	journal	NOUN
gujaf-220	483	28	of	of	ADP
gujaf-220	483	29	business	business	NOUN
gujaf-220	483	30	and	and	CCONJ
gujaf-220	483	31	economic	economic	ADJ
gujaf-220	483	32	development	development	NOUN
gujaf-220	483	33	;	;	PUNCT
gujaf-220	483	34	vol.6(1	vol.6(1	X
gujaf-220	483	35	)	)	PUNCT
gujaf-220	483	36	,	,	PUNCT
gujaf-220	483	37	pp.18	pp.18	PROPN
gujaf-220	483	38	-	-	PUNCT
gujaf-220	483	39	37	37	NUM
gujaf-220	483	40	.	.	PUNCT
gujaf-220	484	1	xu	xu	PROPN
gujaf-220	484	2	,	,	PUNCT
gujaf-220	484	3	t	t	PROPN
gujaf-220	484	4	;	;	PUNCT
gujaf-220	484	5	grove	grove	PROPN
gujaf-220	484	6	,	,	PUNCT
gujaf-220	484	7	h	h	PROPN
gujaf-220	484	8	&	&	CCONJ
gujaf-220	484	9	schaberl	schaberl	PROPN
gujaf-220	484	10	,	,	PUNCT
gujaf-220	484	11	p.	p.	NOUN
gujaf-220	484	12	(	(	PUNCT
gujaf-220	484	13	2013	2013	NUM
gujaf-220	484	14	):	):	PUNCT
gujaf-220	484	15	corporate	corporate	ADJ
gujaf-220	484	16	governance	governance	NOUN
gujaf-220	484	17	:	:	PUNCT
gujaf-220	484	18	a	a	DET
gujaf-220	484	19	risk	risk	NOUN
gujaf-220	484	20	management	management	NOUN
gujaf-220	484	21	approach	approach	NOUN
gujaf-220	484	22	;	;	PUNCT
gujaf-220	484	23	corporate	corporate	ADJ
gujaf-220	484	24	ownership	ownership	NOUN
gujaf-220	484	25	&	&	CCONJ
gujaf-220	484	26	control	control	NOUN
gujaf-220	484	27	;	;	PUNCT
gujaf-220	484	28	vol.10(2	vol.10(2	NOUN
gujaf-220	484	29	)	)	PUNCT
gujaf-220	484	30	,	,	PUNCT
gujaf-220	485	1	pp	pp	PROPN
gujaf-220	485	2	.	.	PUNCT
gujaf-220	486	1	104	104	NUM
gujaf-220	486	2	-	-	SYM
gujaf-220	486	3	114	114	NUM
gujaf-220	486	4	.	.	PUNCT
gujaf-220	487	1	zhang	zhang	PROPN
gujaf-220	487	2	,	,	PUNCT
gujaf-220	487	3	x.	x.	PROPN
gujaf-220	487	4	(	(	PUNCT
gujaf-220	487	5	2016	2016	NUM
gujaf-220	487	6	):	):	PUNCT
gujaf-220	487	7	factors	factor	NOUN
gujaf-220	487	8	that	that	PRON
gujaf-220	487	9	shape	shape	VERB
gujaf-220	487	10	an	an	DET
gujaf-220	487	11	organisations	organisation	NOUN
gujaf-220	487	12	’s	’s	PART
gujaf-220	487	13	risk	risk	NOUN
gujaf-220	487	14	appetite	appetite	NOUN
gujaf-220	487	15	:	:	PUNCT
gujaf-220	487	16	insights	insight	NOUN
gujaf-220	487	17	from	from	ADP
gujaf-220	487	18	the	the	DET
gujaf-220	487	19	international	international	ADJ
gujaf-220	487	20	hotel	hotel	NOUN
gujaf-220	487	21	industry	industry	NOUN
gujaf-220	487	22	;	;	PUNCT
gujaf-220	487	23	thesis	thesis	NOUN
gujaf-220	487	24	submitted	submit	VERB
gujaf-220	487	25	in	in	ADP
gujaf-220	487	26	partial	partial	ADJ
gujaf-220	487	27	fulfilment	fulfilment	NOUN
gujaf-220	487	28	of	of	ADP
gujaf-220	487	29	the	the	DET
gujaf-220	487	30	requirements	requirement	NOUN
gujaf-220	487	31	of	of	ADP
gujaf-220	487	32	the	the	DET
gujaf-220	487	33	award	award	NOUN
gujaf-220	487	34	of	of	ADP
gujaf-220	487	35	doctor	doctor	NOUN
gujaf-220	487	36	of	of	ADP
gujaf-220	487	37	philosophy	philosophy	NOUN
gujaf-220	487	38	,	,	PUNCT
gujaf-220	487	39	oxford	oxford	PROPN
gujaf-220	487	40	brookes	brook	VERB
gujaf-220	487	41	university	university	PROPN
gujaf-220	487	42	,	,	PUNCT
gujaf-220	487	43	december	december	PROPN
gujaf-220	487	44	2016	2016	NUM
gujaf-220	487	45	,	,	PUNCT
gujaf-220	487	46	https://radar.brookes.ac.uklast	https://radar.brookes.ac.uklast	PROPN
gujaf-220	487	47	visited	visit	VERB
gujaf-220	487	48	6	6	NUM
gujaf-220	487	49	th	th	NUM
gujaf-220	487	50	june	june	PROPN
gujaf-220	487	51	,	,	PUNCT
gujaf-220	487	52	2020	2020	NUM
gujaf-220	487	53	.	.	PUNCT
gujaf-220	488	1	http://www.wileyonlinelibrary.com/journal/corg%20doi%2010.1111/corg.12200	http://www.wileyonlinelibrary.com/journal/corg%20doi%2010.1111/corg.12200	NOUN
gujaf-220	488	2	http://www.reserachgate.net/	http://www.reserachgate.net/	NOUN
gujaf-220	488	3	https://www.nber.org/papers/w20274	https://www.nber.org/papers/w20274	PROPN
gujaf-220	488	4	http://www.sagepub.com/	http://www.sagepub.com/	NOUN
gujaf-220	488	5	https://corpgov.law.harvard.edu/	https://corpgov.law.harvard.edu/	PROPN
gujaf-220	488	6	https://radar.brookes.ac.uk/	https://radar.brookes.ac.uk/	ADP