id	sid	tid	token	lemma	pos
gujaf-276	1	1	gusau	gusau	PROPN
gujaf-276	1	2	journal	journal	NOUN
gujaf-276	1	3	of	of	ADP
gujaf-276	1	4	accounting	accounting	NOUN
gujaf-276	1	5	and	and	CCONJ
gujaf-276	1	6	finance	finance	NOUN
gujaf-276	1	7	(	(	PUNCT
gujaf-276	1	8	gujaf	gujaf	NOUN
gujaf-276	1	9	)	)	PUNCT
gujaf-276	1	10	vol	vol	NOUN
gujaf-276	1	11	.	.	NOUN
gujaf-276	2	1	5	5	NUM
gujaf-276	2	2	issue	issue	NOUN
gujaf-276	2	3	1	1	NUM
gujaf-276	2	4	,	,	PUNCT
gujaf-276	2	5	april	april	PROPN
gujaf-276	2	6	,	,	PUNCT
gujaf-276	2	7	2024	2024	NUM
gujaf-276	2	8	issn	issn	X
gujaf-276	2	9	:	:	PUNCT
gujaf-276	2	10	2756	2756	NUM
gujaf-276	2	11	-	-	PUNCT
gujaf-276	2	12	665x	665x	NOUN
gujaf-276	2	13	a	a	DET
gujaf-276	2	14	publication	publication	NOUN
gujaf-276	2	15	of	of	ADP
gujaf-276	2	16	department	department	NOUN
gujaf-276	2	17	of	of	ADP
gujaf-276	2	18	accounting	accounting	NOUN
gujaf-276	2	19	and	and	CCONJ
gujaf-276	2	20	finance	finance	NOUN
gujaf-276	2	21	,	,	PUNCT
gujaf-276	2	22	faculty	faculty	NOUN
gujaf-276	2	23	of	of	ADP
gujaf-276	2	24	management	management	NOUN
gujaf-276	2	25	and	and	CCONJ
gujaf-276	2	26	social	social	ADJ
gujaf-276	2	27	sciences	science	NOUN
gujaf-276	2	28	,	,	PUNCT
gujaf-276	2	29	federal	federal	ADJ
gujaf-276	2	30	university	university	NOUN
gujaf-276	2	31	gusau	gusau	NOUN
gujaf-276	2	32	,	,	PUNCT
gujaf-276	2	33	zamfara	zamfara	PROPN
gujaf-276	2	34	state	state	PROPN
gujaf-276	2	35	-nigeria	-nigeria	PROPN
gujaf-276	2	36	gusau	gusau	ADJ
gujaf-276	2	37	journal	journal	NOUN
gujaf-276	2	38	of	of	ADP
gujaf-276	2	39	accounting	accounting	NOUN
gujaf-276	2	40	and	and	CCONJ
gujaf-276	2	41	finance	finance	NOUN
gujaf-276	2	42	,	,	PUNCT
gujaf-276	2	43	vol	vol	NOUN
gujaf-276	2	44	.	.	PROPN
gujaf-276	2	45	5	5	NUM
gujaf-276	2	46	,	,	PUNCT
gujaf-276	2	47	issue	issue	NOUN
gujaf-276	2	48	1	1	NUM
gujaf-276	2	49	,	,	PUNCT
gujaf-276	2	50	april	april	PROPN
gujaf-276	2	51	,	,	PUNCT
gujaf-276	2	52	2024	2024	NUM
gujaf-276	2	53	ii	ii	NUM
gujaf-276	2	54	©	©	PROPN
gujaf-276	2	55	department	department	PROPN
gujaf-276	2	56	of	of	ADP
gujaf-276	2	57	accounting	accounting	NOUN
gujaf-276	2	58	and	and	CCONJ
gujaf-276	2	59	finance	finance	NOUN
gujaf-276	2	60	vol	vol	NOUN
gujaf-276	2	61	.	.	PUNCT
gujaf-276	2	62	5	5	NUM
gujaf-276	2	63	issue	issue	NOUN
gujaf-276	2	64	1	1	NUM
gujaf-276	2	65	april	april	PROPN
gujaf-276	2	66	,	,	PUNCT
gujaf-276	2	67	2024	2024	NUM
gujaf-276	2	68	issn	issn	X
gujaf-276	2	69	:	:	PUNCT
gujaf-276	2	70	2756	2756	NUM
gujaf-276	2	71	-	-	PUNCT
gujaf-276	2	72	665x	665x	NOUN
gujaf-276	2	73	a	a	DET
gujaf-276	2	74	publication	publication	NOUN
gujaf-276	2	75	of	of	ADP
gujaf-276	2	76	department	department	NOUN
gujaf-276	2	77	of	of	ADP
gujaf-276	2	78	accounting	accounting	NOUN
gujaf-276	2	79	and	and	CCONJ
gujaf-276	2	80	finance	finance	NOUN
gujaf-276	2	81	,	,	PUNCT
gujaf-276	2	82	faculty	faculty	NOUN
gujaf-276	2	83	of	of	ADP
gujaf-276	2	84	management	management	NOUN
gujaf-276	2	85	and	and	CCONJ
gujaf-276	2	86	social	social	ADJ
gujaf-276	2	87	sciences	science	NOUN
gujaf-276	2	88	,	,	PUNCT
gujaf-276	2	89	federal	federal	ADJ
gujaf-276	2	90	university	university	NOUN
gujaf-276	2	91	gusau	gusau	NOUN
gujaf-276	2	92	,	,	PUNCT
gujaf-276	2	93	zamfara	zamfara	PROPN
gujaf-276	2	94	state	state	NOUN
gujaf-276	2	95	-nigeria	-nigeria	PROPN
gujaf-276	2	96	all	all	DET
gujaf-276	2	97	rights	right	NOUN
gujaf-276	2	98	reserved	reserve	VERB
gujaf-276	2	99	except	except	SCONJ
gujaf-276	2	100	for	for	ADP
gujaf-276	2	101	academic	academic	ADJ
gujaf-276	2	102	purposes	purpose	NOUN
gujaf-276	2	103	no	no	DET
gujaf-276	2	104	part	part	NOUN
gujaf-276	2	105	or	or	CCONJ
gujaf-276	2	106	whole	whole	NOUN
gujaf-276	2	107	of	of	ADP
gujaf-276	2	108	this	this	DET
gujaf-276	2	109	publication	publication	NOUN
gujaf-276	2	110	is	be	AUX
gujaf-276	2	111	allowed	allow	VERB
gujaf-276	2	112	to	to	PART
gujaf-276	2	113	be	be	AUX
gujaf-276	2	114	reproduced	reproduce	VERB
gujaf-276	2	115	,	,	PUNCT
gujaf-276	2	116	stored	store	VERB
gujaf-276	2	117	in	in	ADP
gujaf-276	2	118	a	a	DET
gujaf-276	2	119	retrieval	retrieval	NOUN
gujaf-276	2	120	system	system	NOUN
gujaf-276	2	121	or	or	CCONJ
gujaf-276	2	122	transmitted	transmit	VERB
gujaf-276	2	123	in	in	ADP
gujaf-276	2	124	any	any	DET
gujaf-276	2	125	form	form	NOUN
gujaf-276	2	126	or	or	CCONJ
gujaf-276	2	127	by	by	ADP
gujaf-276	2	128	any	any	DET
gujaf-276	2	129	means	mean	NOUN
gujaf-276	2	130	be	be	AUX
gujaf-276	2	131	it	it	PRON
gujaf-276	2	132	mechanical	mechanical	ADJ
gujaf-276	2	133	,	,	PUNCT
gujaf-276	2	134	electrical	electrical	ADJ
gujaf-276	2	135	,	,	PUNCT
gujaf-276	2	136	photocopying	photocopying	NOUN
gujaf-276	2	137	,	,	PUNCT
gujaf-276	2	138	recording	recording	NOUN
gujaf-276	2	139	or	or	CCONJ
gujaf-276	2	140	otherwise	otherwise	ADV
gujaf-276	2	141	,	,	PUNCT
gujaf-276	2	142	without	without	ADP
gujaf-276	2	143	prior	prior	ADJ
gujaf-276	2	144	permission	permission	NOUN
gujaf-276	2	145	of	of	ADP
gujaf-276	2	146	the	the	DET
gujaf-276	2	147	copyright	copyright	NOUN
gujaf-276	2	148	owner	owner	NOUN
gujaf-276	2	149	.	.	PUNCT
gujaf-276	3	1	published	publish	VERB
gujaf-276	3	2	and	and	CCONJ
gujaf-276	3	3	printed	print	VERB
gujaf-276	3	4	by	by	ADP
gujaf-276	3	5	ahmadu	ahmadu	PROPN
gujaf-276	3	6	bello	bello	PROPN
gujaf-276	3	7	university	university	NOUN
gujaf-276	3	8	press	press	NOUN
gujaf-276	3	9	limited	limit	VERB
gujaf-276	3	10	,	,	PUNCT
gujaf-276	3	11	zaria	zaria	PROPN
gujaf-276	3	12	,	,	PUNCT
gujaf-276	3	13	kaduna	kaduna	PROPN
gujaf-276	3	14	state	state	PROPN
gujaf-276	3	15	,	,	PUNCT
gujaf-276	3	16	nigeria	nigeria	PROPN
gujaf-276	3	17	.	.	PUNCT
gujaf-276	4	1	tel	tel	ADP
gujaf-276	4	2	:	:	PUNCT
gujaf-276	4	3	08065949711	08065949711	NUM
gujaf-276	4	4	e	e	NOUN
gujaf-276	4	5	-	-	NOUN
gujaf-276	4	6	mail	mail	NOUN
gujaf-276	4	7	:	:	PUNCT
gujaf-276	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-276	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-276	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-276	5	1	website	website	NOUN
gujaf-276	5	2	:	:	PUNCT
gujaf-276	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-276	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-276	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-276	5	6	gusau	gusau	ADJ
gujaf-276	5	7	journal	journal	NOUN
gujaf-276	5	8	of	of	ADP
gujaf-276	5	9	accounting	accounting	NOUN
gujaf-276	5	10	and	and	CCONJ
gujaf-276	5	11	finance	finance	NOUN
gujaf-276	5	12	,	,	PUNCT
gujaf-276	5	13	vol	vol	NOUN
gujaf-276	5	14	.	.	PROPN
gujaf-276	5	15	5	5	NUM
gujaf-276	5	16	,	,	PUNCT
gujaf-276	5	17	issue	issue	NOUN
gujaf-276	5	18	1	1	NUM
gujaf-276	5	19	,	,	PUNCT
gujaf-276	5	20	april	april	PROPN
gujaf-276	5	21	,	,	PUNCT
gujaf-276	5	22	2024	2024	NUM
gujaf-276	5	23	iii	iii	NUM
gujaf-276	5	24	editorial	editorial	PROPN
gujaf-276	5	25	board	board	NOUN
gujaf-276	5	26	editor	editor	NOUN
gujaf-276	5	27	-	-	PUNCT
gujaf-276	5	28	in	in	ADP
gujaf-276	5	29	-	-	PUNCT
gujaf-276	5	30	chief	chief	NOUN
gujaf-276	5	31	:	:	PUNCT
gujaf-276	6	1	prof	prof	PROPN
gujaf-276	6	2	.	.	PUNCT
gujaf-276	6	3	shehu	shehu	PROPN
gujaf-276	6	4	usman	usman	PROPN
gujaf-276	6	5	hassan	hassan	PROPN
gujaf-276	6	6	department	department	PROPN
gujaf-276	6	7	of	of	ADP
gujaf-276	6	8	accounting	accounting	PROPN
gujaf-276	6	9	,	,	PUNCT
gujaf-276	6	10	federal	federal	ADJ
gujaf-276	6	11	university	university	PROPN
gujaf-276	6	12	of	of	ADP
gujaf-276	6	13	kashere	kashere	PROPN
gujaf-276	6	14	,	,	PUNCT
gujaf-276	6	15	gombe	gombe	ADJ
gujaf-276	6	16	state	state	NOUN
gujaf-276	6	17	.	.	PUNCT
gujaf-276	7	1	associate	associate	NOUN
gujaf-276	7	2	editor	editor	NOUN
gujaf-276	7	3	:	:	PUNCT
gujaf-276	7	4	dr	dr	PROPN
gujaf-276	7	5	.	.	PROPN
gujaf-276	7	6	muhammad	muhammad	PROPN
gujaf-276	7	7	mustapha	mustapha	PROPN
gujaf-276	7	8	bagudo	bagudo	PROPN
gujaf-276	7	9	department	department	PROPN
gujaf-276	7	10	of	of	ADP
gujaf-276	7	11	accounting	accounting	PROPN
gujaf-276	7	12	,	,	PUNCT
gujaf-276	7	13	ahmadu	ahmadu	PROPN
gujaf-276	7	14	bello	bello	PROPN
gujaf-276	7	15	university	university	PROPN
gujaf-276	7	16	zaria	zaria	PROPN
gujaf-276	7	17	,	,	PUNCT
gujaf-276	7	18	kaduna	kaduna	PROPN
gujaf-276	7	19	state	state	PROPN
gujaf-276	7	20	.	.	PUNCT
gujaf-276	8	1	managing	manage	VERB
gujaf-276	8	2	editor	editor	NOUN
gujaf-276	8	3	:	:	PUNCT
gujaf-276	8	4	umar	umar	PROPN
gujaf-276	8	5	farouk	farouk	PROPN
gujaf-276	8	6	abdulkarim	abdulkarim	PROPN
gujaf-276	8	7	department	department	PROPN
gujaf-276	8	8	of	of	ADP
gujaf-276	8	9	accounting	accounting	NOUN
gujaf-276	8	10	and	and	CCONJ
gujaf-276	8	11	finance	finance	NOUN
gujaf-276	8	12	,	,	PUNCT
gujaf-276	8	13	federal	federal	ADJ
gujaf-276	8	14	university	university	NOUN
gujaf-276	8	15	gusau	gusau	PROPN
gujaf-276	8	16	,	,	PUNCT
gujaf-276	8	17	zamfara	zamfara	PROPN
gujaf-276	8	18	state	state	PROPN
gujaf-276	8	19	.	.	PUNCT
gujaf-276	9	1	editorial	editorial	PROPN
gujaf-276	9	2	board	board	NOUN
gujaf-276	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-276	9	4	modu	modu	PROPN
gujaf-276	9	5	kumshe	kumshe	PROPN
gujaf-276	9	6	department	department	PROPN
gujaf-276	9	7	of	of	ADP
gujaf-276	9	8	accounting	accounting	PROPN
gujaf-276	9	9	,	,	PUNCT
gujaf-276	9	10	university	university	NOUN
gujaf-276	9	11	of	of	ADP
gujaf-276	9	12	maiduguri	maiduguri	PROPN
gujaf-276	9	13	,	,	PUNCT
gujaf-276	9	14	borno	borno	PROPN
gujaf-276	9	15	state	state	PROPN
gujaf-276	9	16	.	.	PUNCT
gujaf-276	10	1	prof	prof	PROPN
gujaf-276	10	2	ugochukwu	ugochukwu	PROPN
gujaf-276	10	3	c.	c.	PROPN
gujaf-276	10	4	nzewi	nzewi	VERB
gujaf-276	10	5	department	department	PROPN
gujaf-276	10	6	of	of	ADP
gujaf-276	10	7	accounting	accounting	PROPN
gujaf-276	10	8	,	,	PUNCT
gujaf-276	10	9	paul	paul	PROPN
gujaf-276	10	10	university	university	PROPN
gujaf-276	10	11	awka	awka	NOUN
gujaf-276	10	12	,	,	PUNCT
gujaf-276	10	13	anambra	anambra	PROPN
gujaf-276	10	14	state	state	PROPN
gujaf-276	10	15	.	.	PUNCT
gujaf-276	11	1	prof	prof	PROPN
gujaf-276	11	2	kabir	kabir	PROPN
gujaf-276	11	3	tahir	tahir	PROPN
gujaf-276	11	4	hamid	hamid	PROPN
gujaf-276	11	5	department	department	PROPN
gujaf-276	11	6	of	of	ADP
gujaf-276	11	7	accounting	accounting	PROPN
gujaf-276	11	8	,	,	PUNCT
gujaf-276	11	9	bayero	bayero	PROPN
gujaf-276	11	10	university	university	PROPN
gujaf-276	11	11	,	,	PUNCT
gujaf-276	11	12	kano	kano	PROPN
gujaf-276	11	13	,	,	PUNCT
gujaf-276	11	14	kano	kano	PROPN
gujaf-276	11	15	state	state	PROPN
gujaf-276	11	16	.	.	PUNCT
gujaf-276	12	1	prof	prof	PROPN
gujaf-276	12	2	.	.	PUNCT
gujaf-276	13	1	ekoja	ekoja	PROPN
gujaf-276	13	2	b.	b.	PROPN
gujaf-276	13	3	ekoja	ekoja	PROPN
gujaf-276	13	4	department	department	PROPN
gujaf-276	13	5	of	of	ADP
gujaf-276	13	6	accounting	accounting	PROPN
gujaf-276	13	7	,	,	PUNCT
gujaf-276	13	8	university	university	PROPN
gujaf-276	13	9	of	of	ADP
gujaf-276	13	10	jos	jos	PROPN
gujaf-276	13	11	.	.	PROPN
gujaf-276	13	12	prof	prof	PROPN
gujaf-276	13	13	.	.	PUNCT
gujaf-276	14	1	clifford	clifford	PROPN
gujaf-276	14	2	ofurum	ofurum	PROPN
gujaf-276	14	3	department	department	PROPN
gujaf-276	14	4	of	of	ADP
gujaf-276	14	5	accounting	accounting	PROPN
gujaf-276	14	6	,	,	PUNCT
gujaf-276	14	7	university	university	NOUN
gujaf-276	14	8	of	of	ADP
gujaf-276	14	9	portharcourt	portharcourt	PROPN
gujaf-276	14	10	,	,	PUNCT
gujaf-276	14	11	rivers	river	NOUN
gujaf-276	14	12	state	state	PROPN
gujaf-276	14	13	.	.	PUNCT
gujaf-276	15	1	prof	prof	PROPN
gujaf-276	15	2	.	.	PUNCT
gujaf-276	16	1	ahmad	ahmad	PROPN
gujaf-276	16	2	bello	bello	PROPN
gujaf-276	16	3	dogarawa	dogarawa	PROPN
gujaf-276	16	4	department	department	PROPN
gujaf-276	16	5	of	of	ADP
gujaf-276	16	6	accounting	accounting	NOUN
gujaf-276	16	7	,	,	PUNCT
gujaf-276	16	8	ahmadu	ahmadu	PROPN
gujaf-276	16	9	bello	bello	PROPN
gujaf-276	16	10	university	university	PROPN
gujaf-276	16	11	zaria	zaria	PROPN
gujaf-276	16	12	.	.	PUNCT
gujaf-276	17	1	prof	prof	PROPN
gujaf-276	17	2	.	.	PUNCT
gujaf-276	18	1	yusuf	yusuf	PROPN
gujaf-276	18	2	.	.	PUNCT
gujaf-276	19	1	b.	b.	PROPN
gujaf-276	19	2	rahman	rahman	PROPN
gujaf-276	19	3	department	department	PROPN
gujaf-276	19	4	of	of	ADP
gujaf-276	19	5	accounting	accounting	PROPN
gujaf-276	19	6	,	,	PUNCT
gujaf-276	19	7	lagos	lagos	NOUN
gujaf-276	19	8	state	state	PROPN
gujaf-276	19	9	university	university	PROPN
gujaf-276	19	10	,	,	PUNCT
gujaf-276	19	11	lagos	lagos	NOUN
gujaf-276	19	12	state	state	NOUN
gujaf-276	19	13	.	.	PUNCT
gujaf-276	20	1	gusau	gusau	PROPN
gujaf-276	20	2	journal	journal	PROPN
gujaf-276	20	3	of	of	ADP
gujaf-276	20	4	accounting	accounting	NOUN
gujaf-276	20	5	and	and	CCONJ
gujaf-276	20	6	finance	finance	NOUN
gujaf-276	20	7	,	,	PUNCT
gujaf-276	20	8	vol	vol	NOUN
gujaf-276	20	9	.	.	PROPN
gujaf-276	20	10	5	5	NUM
gujaf-276	20	11	,	,	PUNCT
gujaf-276	20	12	issue	issue	NOUN
gujaf-276	20	13	1	1	NUM
gujaf-276	20	14	,	,	PUNCT
gujaf-276	20	15	april	april	PROPN
gujaf-276	20	16	,	,	PUNCT
gujaf-276	20	17	2024	2024	NUM
gujaf-276	20	18	iv	iv	NUM
gujaf-276	20	19	prof	prof	NOUN
gujaf-276	20	20	.	.	PUNCT
gujaf-276	21	1	suleiman	suleiman	PROPN
gujaf-276	21	2	a.	a.	PROPN
gujaf-276	21	3	s.	s.	PROPN
gujaf-276	21	4	aruwa	aruwa	PROPN
gujaf-276	21	5	department	department	PROPN
gujaf-276	21	6	of	of	ADP
gujaf-276	21	7	accounting	accounting	PROPN
gujaf-276	21	8	,	,	PUNCT
gujaf-276	21	9	nasarawa	nasarawa	PROPN
gujaf-276	21	10	state	state	PROPN
gujaf-276	21	11	university	university	PROPN
gujaf-276	21	12	,	,	PUNCT
gujaf-276	21	13	keffi	keffi	PROPN
gujaf-276	21	14	,	,	PUNCT
gujaf-276	21	15	nasarawa	nasarawa	PROPN
gujaf-276	21	16	state	state	PROPN
gujaf-276	21	17	.	.	PUNCT
gujaf-276	22	1	prof	prof	PROPN
gujaf-276	22	2	.	.	PUNCT
gujaf-276	23	1	muhammad	muhammad	PROPN
gujaf-276	23	2	junaidu	junaidu	PROPN
gujaf-276	23	3	kurawa	kurawa	PROPN
gujaf-276	23	4	department	department	PROPN
gujaf-276	23	5	of	of	ADP
gujaf-276	23	6	accounting	accounting	PROPN
gujaf-276	23	7	,	,	PUNCT
gujaf-276	23	8	bayero	bayero	PROPN
gujaf-276	23	9	university	university	PROPN
gujaf-276	23	10	kano	kano	PROPN
gujaf-276	23	11	,	,	PUNCT
gujaf-276	23	12	kano	kano	PROPN
gujaf-276	23	13	state	state	PROPN
gujaf-276	23	14	.	.	PUNCT
gujaf-276	24	1	prof	prof	PROPN
gujaf-276	24	2	.	.	PUNCT
gujaf-276	25	1	muhammad	muhammad	PROPN
gujaf-276	25	2	habibu	habibu	ADJ
gujaf-276	25	3	sabari	sabari	PROPN
gujaf-276	25	4	department	department	PROPN
gujaf-276	25	5	of	of	ADP
gujaf-276	25	6	accounting	accounting	NOUN
gujaf-276	25	7	,	,	PUNCT
gujaf-276	25	8	ahmadu	ahmadu	PROPN
gujaf-276	25	9	bello	bello	PROPN
gujaf-276	25	10	university	university	PROPN
gujaf-276	25	11	,	,	PUNCT
gujaf-276	25	12	zaria	zaria	PROPN
gujaf-276	25	13	.	.	PUNCT
gujaf-276	25	14	prof	prof	PROPN
gujaf-276	25	15	.	.	PUNCT
gujaf-276	26	1	okpanachi	okpanachi	PROPN
gujaf-276	26	2	joshua	joshua	PROPN
gujaf-276	26	3	department	department	PROPN
gujaf-276	26	4	of	of	ADP
gujaf-276	26	5	accounting	accounting	NOUN
gujaf-276	26	6	and	and	CCONJ
gujaf-276	26	7	management	management	NOUN
gujaf-276	26	8	,	,	PUNCT
gujaf-276	26	9	nigerian	nigerian	ADJ
gujaf-276	26	10	defence	defence	PROPN
gujaf-276	26	11	academy	academy	PROPN
gujaf-276	26	12	,	,	PUNCT
gujaf-276	26	13	kaduna	kaduna	PROPN
gujaf-276	26	14	.	.	PROPN
gujaf-276	26	15	prof	prof	PROPN
gujaf-276	26	16	.	.	PUNCT
gujaf-276	27	1	hassan	hassan	PROPN
gujaf-276	27	2	ibrahim	ibrahim	PROPN
gujaf-276	27	3	department	department	PROPN
gujaf-276	27	4	of	of	ADP
gujaf-276	27	5	accounting	accounting	PROPN
gujaf-276	27	6	,	,	PUNCT
gujaf-276	27	7	ibb	ibb	NOUN
gujaf-276	27	8	university	university	NOUN
gujaf-276	27	9	,	,	PUNCT
gujaf-276	27	10	lapai	lapai	NOUN
gujaf-276	27	11	,	,	PUNCT
gujaf-276	27	12	niger	niger	NOUN
gujaf-276	27	13	state	state	NOUN
gujaf-276	27	14	.	.	PUNCT
gujaf-276	28	1	prof	prof	PROPN
gujaf-276	28	2	.	.	PUNCT
gujaf-276	29	1	ifeoma	ifeoma	PROPN
gujaf-276	29	2	mary	mary	PROPN
gujaf-276	29	3	okwo	okwo	PROPN
gujaf-276	29	4	department	department	PROPN
gujaf-276	29	5	of	of	ADP
gujaf-276	29	6	accounting	accounting	PROPN
gujaf-276	29	7	,	,	PUNCT
gujaf-276	29	8	enugu	enugu	PROPN
gujaf-276	29	9	state	state	PROPN
gujaf-276	29	10	university	university	PROPN
gujaf-276	29	11	of	of	ADP
gujaf-276	29	12	science	science	NOUN
gujaf-276	29	13	and	and	CCONJ
gujaf-276	29	14	technology	technology	NOUN
gujaf-276	29	15	,	,	PUNCT
gujaf-276	29	16	enugu	enugu	PROPN
gujaf-276	29	17	state	state	PROPN
gujaf-276	29	18	.	.	PUNCT
gujaf-276	30	1	prof	prof	PROPN
gujaf-276	30	2	.	.	PROPN
gujaf-276	31	1	aminu	aminu	PROPN
gujaf-276	31	2	isah	isah	PROPN
gujaf-276	31	3	department	department	PROPN
gujaf-276	31	4	of	of	ADP
gujaf-276	31	5	accounting	accounting	PROPN
gujaf-276	31	6	,	,	PUNCT
gujaf-276	31	7	bayero	bayero	PROPN
gujaf-276	31	8	university	university	PROPN
gujaf-276	31	9	,	,	PUNCT
gujaf-276	31	10	kano	kano	PROPN
gujaf-276	31	11	,	,	PUNCT
gujaf-276	31	12	kano	kano	PROPN
gujaf-276	31	13	state	state	PROPN
gujaf-276	31	14	.	.	PUNCT
gujaf-276	32	1	prof	prof	PROPN
gujaf-276	32	2	.	.	PUNCT
gujaf-276	33	1	ahmadu	ahmadu	PROPN
gujaf-276	33	2	bello	bello	PROPN
gujaf-276	33	3	department	department	PROPN
gujaf-276	33	4	of	of	ADP
gujaf-276	33	5	accounting	accounting	NOUN
gujaf-276	33	6	,	,	PUNCT
gujaf-276	33	7	ahmadu	ahmadu	PROPN
gujaf-276	33	8	bello	bello	PROPN
gujaf-276	33	9	university	university	PROPN
gujaf-276	33	10	,	,	PUNCT
gujaf-276	33	11	zaria	zaria	PROPN
gujaf-276	33	12	.	.	PUNCT
gujaf-276	34	1	prof	prof	PROPN
gujaf-276	34	2	.	.	PUNCT
gujaf-276	35	1	musa	musa	PROPN
gujaf-276	35	2	yelwa	yelwa	PROPN
gujaf-276	35	3	abubakar	abubakar	PROPN
gujaf-276	35	4	department	department	PROPN
gujaf-276	35	5	of	of	ADP
gujaf-276	35	6	accounting	accounting	PROPN
gujaf-276	35	7	,	,	PUNCT
gujaf-276	35	8	usmanu	usmanu	PROPN
gujaf-276	35	9	danfodiyo	danfodiyo	PROPN
gujaf-276	35	10	university	university	PROPN
gujaf-276	35	11	,	,	PUNCT
gujaf-276	35	12	sokoto	sokoto	PROPN
gujaf-276	35	13	state	state	PROPN
gujaf-276	35	14	.	.	PUNCT
gujaf-276	36	1	prof	prof	PROPN
gujaf-276	36	2	.	.	PUNCT
gujaf-276	37	1	salisu	salisu	PROPN
gujaf-276	37	2	abubakar	abubakar	PROPN
gujaf-276	37	3	department	department	PROPN
gujaf-276	37	4	of	of	ADP
gujaf-276	37	5	accounting	accounting	NOUN
gujaf-276	37	6	,	,	PUNCT
gujaf-276	37	7	ahmadu	ahmadu	PROPN
gujaf-276	37	8	bello	bello	PROPN
gujaf-276	37	9	university	university	PROPN
gujaf-276	37	10	zaria	zaria	PROPN
gujaf-276	37	11	,	,	PUNCT
gujaf-276	37	12	kaduna	kaduna	PROPN
gujaf-276	37	13	state	state	PROPN
gujaf-276	37	14	.	.	PUNCT
gujaf-276	38	1	prof	prof	PROPN
gujaf-276	38	2	.	.	PUNCT
gujaf-276	39	1	sunusi	sunusi	PROPN
gujaf-276	39	2	sa'ad	sa'ad	PROPN
gujaf-276	39	3	ahmad	ahmad	PROPN
gujaf-276	39	4	department	department	PROPN
gujaf-276	39	5	of	of	ADP
gujaf-276	39	6	accounting	accounting	PROPN
gujaf-276	39	7	,	,	PUNCT
gujaf-276	39	8	federal	federal	ADJ
gujaf-276	39	9	university	university	NOUN
gujaf-276	39	10	dutse	dutse	NOUN
gujaf-276	39	11	,	,	PUNCT
gujaf-276	39	12	jigawa	jigawa	PROPN
gujaf-276	39	13	state	state	PROPN
gujaf-276	39	14	.	.	PUNCT
gujaf-276	40	1	prof	prof	PROPN
gujaf-276	40	2	.	.	PUNCT
gujaf-276	41	1	isaq	isaq	PROPN
gujaf-276	41	2	alhaji	alhaji	PROPN
gujaf-276	41	3	samaila	samaila	PROPN
gujaf-276	41	4	department	department	PROPN
gujaf-276	41	5	of	of	ADP
gujaf-276	41	6	accounting	accounting	PROPN
gujaf-276	41	7	,	,	PUNCT
gujaf-276	41	8	bayero	bayero	PROPN
gujaf-276	41	9	university	university	NOUN
gujaf-276	41	10	,	,	PUNCT
gujaf-276	41	11	kano	kano	PROPN
gujaf-276	41	12	state	state	PROPN
gujaf-276	41	13	.	.	PUNCT
gujaf-276	42	1	gusau	gusau	PROPN
gujaf-276	42	2	journal	journal	PROPN
gujaf-276	42	3	of	of	ADP
gujaf-276	42	4	accounting	accounting	NOUN
gujaf-276	42	5	and	and	CCONJ
gujaf-276	42	6	finance	finance	NOUN
gujaf-276	42	7	,	,	PUNCT
gujaf-276	42	8	vol	vol	NOUN
gujaf-276	42	9	.	.	PROPN
gujaf-276	42	10	5	5	NUM
gujaf-276	42	11	,	,	PUNCT
gujaf-276	42	12	issue	issue	NOUN
gujaf-276	42	13	1	1	NUM
gujaf-276	42	14	,	,	PUNCT
gujaf-276	42	15	april	april	PROPN
gujaf-276	42	16	,	,	PUNCT
gujaf-276	42	17	2024	2024	NUM
gujaf-276	42	18	v	v	ADP
gujaf-276	42	19	dr	dr	PROPN
gujaf-276	42	20	.	.	PROPN
gujaf-276	42	21	fatima	fatima	PROPN
gujaf-276	42	22	alfa	alfa	PROPN
gujaf-276	42	23	department	department	PROPN
gujaf-276	42	24	of	of	ADP
gujaf-276	42	25	accounting	accounting	PROPN
gujaf-276	42	26	,	,	PUNCT
gujaf-276	42	27	university	university	NOUN
gujaf-276	42	28	of	of	ADP
gujaf-276	42	29	maiduguri	maiduguri	PROPN
gujaf-276	42	30	,	,	PUNCT
gujaf-276	42	31	borno	borno	PROPN
gujaf-276	42	32	state	state	PROPN
gujaf-276	42	33	.	.	PUNCT
gujaf-276	43	1	dr	dr	PROPN
gujaf-276	43	2	.	.	PROPN
gujaf-276	43	3	nasiru	nasiru	PROPN
gujaf-276	43	4	a.	a.	PROPN
gujaf-276	43	5	ka’oje	ka’oje	PROPN
gujaf-276	43	6	department	department	PROPN
gujaf-276	43	7	of	of	ADP
gujaf-276	43	8	accounting	accounting	PROPN
gujaf-276	43	9	,	,	PUNCT
gujaf-276	43	10	usmanu	usmanu	PROPN
gujaf-276	43	11	danfodiyo	danfodiyo	PROPN
gujaf-276	43	12	university	university	PROPN
gujaf-276	43	13	sokoto	sokoto	PROPN
gujaf-276	43	14	state	state	PROPN
gujaf-276	43	15	.	.	PUNCT
gujaf-276	44	1	dr	dr	PROPN
gujaf-276	44	2	.	.	PROPN
gujaf-276	44	3	aminu	aminu	PROPN
gujaf-276	44	4	abdullahi	abdullahi	PROPN
gujaf-276	44	5	department	department	PROPN
gujaf-276	44	6	of	of	ADP
gujaf-276	44	7	accounting	accounting	PROPN
gujaf-276	44	8	,	,	PUNCT
gujaf-276	44	9	usmanu	usmanu	PROPN
gujaf-276	44	10	danfodiyo	danfodiyo	PROPN
gujaf-276	44	11	university	university	PROPN
gujaf-276	44	12	sokoto	sokoto	PROPN
gujaf-276	44	13	,	,	PUNCT
gujaf-276	44	14	state	state	PROPN
gujaf-276	44	15	.	.	PUNCT
gujaf-276	45	1	dr	dr	PROPN
gujaf-276	45	2	.	.	PROPN
gujaf-276	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-276	45	4	yahaya	yahaya	PROPN
gujaf-276	45	5	department	department	PROPN
gujaf-276	45	6	of	of	ADP
gujaf-276	45	7	accounting	accounting	PROPN
gujaf-276	45	8	,	,	PUNCT
gujaf-276	45	9	nigerian	nigerian	ADJ
gujaf-276	45	10	defence	defence	PROPN
gujaf-276	45	11	academy	academy	PROPN
gujaf-276	45	12	,	,	PUNCT
gujaf-276	45	13	kaduna	kaduna	PROPN
gujaf-276	45	14	state	state	PROPN
gujaf-276	45	15	.	.	PUNCT
gujaf-276	46	1	dr	dr	PROPN
gujaf-276	46	2	.	.	PROPN
gujaf-276	46	3	saidu	saidu	PROPN
gujaf-276	46	4	adamu	adamu	PROPN
gujaf-276	46	5	department	department	PROPN
gujaf-276	46	6	of	of	ADP
gujaf-276	46	7	accounting	accounting	PROPN
gujaf-276	46	8	,	,	PUNCT
gujaf-276	46	9	federal	federal	ADJ
gujaf-276	46	10	university	university	PROPN
gujaf-276	46	11	of	of	ADP
gujaf-276	46	12	kashere	kashere	PROPN
gujaf-276	46	13	,	,	PUNCT
gujaf-276	46	14	gombe	gombe	ADJ
gujaf-276	46	15	state	state	NOUN
gujaf-276	46	16	.	.	PUNCT
gujaf-276	47	1	dr	dr	PROPN
gujaf-276	47	2	.	.	PROPN
gujaf-276	47	3	nasiru	nasiru	PROPN
gujaf-276	47	4	yunusa	yunusa	PROPN
gujaf-276	47	5	department	department	PROPN
gujaf-276	47	6	of	of	ADP
gujaf-276	47	7	accounting	accounting	NOUN
gujaf-276	47	8	,	,	PUNCT
gujaf-276	47	9	ahmadu	ahmadu	PROPN
gujaf-276	47	10	bello	bello	PROPN
gujaf-276	47	11	university	university	PROPN
gujaf-276	47	12	zaria	zaria	PROPN
gujaf-276	47	13	.	.	PUNCT
gujaf-276	48	1	dr	dr	PROPN
gujaf-276	48	2	.	.	PROPN
gujaf-276	48	3	aisha	aisha	PROPN
gujaf-276	48	4	nuhu	nuhu	PROPN
gujaf-276	48	5	muhammad	muhammad	PROPN
gujaf-276	48	6	department	department	PROPN
gujaf-276	48	7	of	of	ADP
gujaf-276	48	8	accounting	accounting	PROPN
gujaf-276	48	9	,	,	PUNCT
gujaf-276	48	10	ahmadu	ahmadu	PROPN
gujaf-276	48	11	bello	bello	PROPN
gujaf-276	48	12	university	university	PROPN
gujaf-276	48	13	zaria	zaria	PROPN
gujaf-276	48	14	.	.	PUNCT
gujaf-276	49	1	dr	dr	PROPN
gujaf-276	49	2	.	.	PROPN
gujaf-276	49	3	lawal	lawal	PROPN
gujaf-276	49	4	muhammad	muhammad	PROPN
gujaf-276	49	5	department	department	PROPN
gujaf-276	49	6	of	of	ADP
gujaf-276	49	7	accounting	accounting	PROPN
gujaf-276	49	8	,	,	PUNCT
gujaf-276	49	9	ahmadu	ahmadu	PROPN
gujaf-276	49	10	bello	bello	PROPN
gujaf-276	49	11	university	university	PROPN
gujaf-276	49	12	zaria	zaria	PROPN
gujaf-276	49	13	.	.	PUNCT
gujaf-276	50	1	dr	dr	PROPN
gujaf-276	50	2	.	.	PROPN
gujaf-276	50	3	farouk	farouk	PROPN
gujaf-276	50	4	adeza	adeza	PROPN
gujaf-276	50	5	school	school	NOUN
gujaf-276	50	6	of	of	ADP
gujaf-276	50	7	business	business	NOUN
gujaf-276	50	8	and	and	CCONJ
gujaf-276	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-276	50	10	,	,	PUNCT
gujaf-276	50	11	american	american	PROPN
gujaf-276	50	12	university	university	PROPN
gujaf-276	50	13	of	of	ADP
gujaf-276	50	14	nigeria	nigeria	PROPN
gujaf-276	50	15	,	,	PUNCT
gujaf-276	50	16	yola	yola	PROPN
gujaf-276	50	17	.	.	PUNCT
gujaf-276	51	1	dr	dr	PROPN
gujaf-276	51	2	.	.	PROPN
gujaf-276	51	3	bashir	bashir	PROPN
gujaf-276	51	4	umar	umar	PROPN
gujaf-276	51	5	farouk	farouk	PROPN
gujaf-276	51	6	department	department	PROPN
gujaf-276	51	7	of	of	ADP
gujaf-276	51	8	economics	economic	NOUN
gujaf-276	51	9	,	,	PUNCT
gujaf-276	51	10	federal	federal	ADJ
gujaf-276	51	11	university	university	NOUN
gujaf-276	51	12	gusau	gusau	PROPN
gujaf-276	51	13	,	,	PUNCT
gujaf-276	51	14	zamfara	zamfara	PROPN
gujaf-276	51	15	state	state	PROPN
gujaf-276	51	16	.	.	PUNCT
gujaf-276	52	1	dr	dr	PROPN
gujaf-276	52	2	emmanuel	emmanuel	PROPN
gujaf-276	52	3	omokhuale	omokhuale	PROPN
gujaf-276	52	4	department	department	PROPN
gujaf-276	52	5	of	of	ADP
gujaf-276	52	6	mathematics	mathematics	PROPN
gujaf-276	52	7	,	,	PUNCT
gujaf-276	52	8	federal	federal	ADJ
gujaf-276	52	9	university	university	NOUN
gujaf-276	52	10	gusau	gusau	NOUN
gujaf-276	52	11	,	,	PUNCT
gujaf-276	52	12	zamfara	zamfara	PROPN
gujaf-276	52	13	.	.	PUNCT
gujaf-276	53	1	state	state	PROPN
gujaf-276	53	2	gusau	gusau	PROPN
gujaf-276	53	3	journal	journal	PROPN
gujaf-276	53	4	of	of	ADP
gujaf-276	53	5	accounting	accounting	NOUN
gujaf-276	53	6	and	and	CCONJ
gujaf-276	53	7	finance	finance	NOUN
gujaf-276	53	8	,	,	PUNCT
gujaf-276	53	9	vol	vol	NOUN
gujaf-276	53	10	.	.	PROPN
gujaf-276	53	11	5	5	NUM
gujaf-276	53	12	,	,	PUNCT
gujaf-276	53	13	issue	issue	NOUN
gujaf-276	53	14	1	1	NUM
gujaf-276	53	15	,	,	PUNCT
gujaf-276	53	16	april	april	PROPN
gujaf-276	53	17	,	,	PUNCT
gujaf-276	53	18	2024	2024	NUM
gujaf-276	53	19	vi	vi	PROPN
gujaf-276	53	20	advisory	advisory	NOUN
gujaf-276	53	21	board	board	NOUN
gujaf-276	53	22	members	member	NOUN
gujaf-276	53	23	prof	prof	PROPN
gujaf-276	53	24	.	.	PUNCT
gujaf-276	54	1	kabiru	kabiru	PROPN
gujaf-276	54	2	isah	isah	PROPN
gujaf-276	54	3	dandago	dandago	PROPN
gujaf-276	54	4	,	,	PUNCT
gujaf-276	54	5	bayero	bayero	PROPN
gujaf-276	54	6	university	university	PROPN
gujaf-276	54	7	kano	kano	PROPN
gujaf-276	54	8	,	,	PUNCT
gujaf-276	54	9	kano	kano	PROPN
gujaf-276	54	10	state	state	PROPN
gujaf-276	54	11	.	.	PUNCT
gujaf-276	55	1	prof	prof	PROPN
gujaf-276	55	2	a	a	DET
gujaf-276	55	3	m	m	NOUN
gujaf-276	55	4	bashir	bashir	NOUN
gujaf-276	55	5	,	,	PUNCT
gujaf-276	55	6	usmanu	usmanu	PROPN
gujaf-276	55	7	danfodiyo	danfodiyo	PROPN
gujaf-276	55	8	university	university	PROPN
gujaf-276	55	9	sokoto	sokoto	PROPN
gujaf-276	55	10	,	,	PUNCT
gujaf-276	55	11	sokoto	sokoto	PROPN
gujaf-276	55	12	state	state	PROPN
gujaf-276	55	13	.	.	PUNCT
gujaf-276	56	1	prof	prof	PROPN
gujaf-276	56	2	.	.	PUNCT
gujaf-276	57	1	muhammad	muhammad	PROPN
gujaf-276	57	2	tanko	tanko	PROPN
gujaf-276	57	3	,	,	PUNCT
gujaf-276	57	4	kaduna	kaduna	PROPN
gujaf-276	57	5	state	state	PROPN
gujaf-276	57	6	university	university	PROPN
gujaf-276	57	7	,	,	PUNCT
gujaf-276	57	8	kaduna	kaduna	PROPN
gujaf-276	57	9	.	.	PROPN
gujaf-276	57	10	prof	prof	PROPN
gujaf-276	57	11	.	.	PUNCT
gujaf-276	57	12	bayero	bayero	PROPN
gujaf-276	58	1	a	a	DET
gujaf-276	58	2	m	m	NOUN
gujaf-276	58	3	sabir	sabir	NOUN
gujaf-276	58	4	,	,	PUNCT
gujaf-276	58	5	usmanu	usmanu	PROPN
gujaf-276	58	6	danfodiyo	danfodiyo	PROPN
gujaf-276	58	7	university	university	PROPN
gujaf-276	58	8	sokoto	sokoto	PROPN
gujaf-276	58	9	,	,	PUNCT
gujaf-276	58	10	sokoto	sokoto	PROPN
gujaf-276	58	11	state	state	PROPN
gujaf-276	58	12	.	.	PUNCT
gujaf-276	59	1	prof	prof	PROPN
gujaf-276	59	2	.	.	PUNCT
gujaf-276	60	1	aliyu	aliyu	PROPN
gujaf-276	60	2	sulaiman	sulaiman	PROPN
gujaf-276	60	3	kantudu	kantudu	PROPN
gujaf-276	60	4	,	,	PUNCT
gujaf-276	60	5	bayero	bayero	PROPN
gujaf-276	60	6	university	university	PROPN
gujaf-276	60	7	kano	kano	PROPN
gujaf-276	60	8	,	,	PUNCT
gujaf-276	60	9	kano	kano	PROPN
gujaf-276	60	10	state	state	PROPN
gujaf-276	60	11	.	.	PUNCT
gujaf-276	61	1	editorial	editorial	PROPN
gujaf-276	61	2	secretary	secretary	PROPN
gujaf-276	61	3	yazid	yazid	PROPN
gujaf-276	61	4	kabir	kabir	PROPN
gujaf-276	61	5	ibrahim	ibrahim	PROPN
gujaf-276	61	6	department	department	PROPN
gujaf-276	61	7	of	of	ADP
gujaf-276	61	8	accounting	accounting	NOUN
gujaf-276	61	9	and	and	CCONJ
gujaf-276	61	10	finance	finance	NOUN
gujaf-276	61	11	,	,	PUNCT
gujaf-276	61	12	federal	federal	ADJ
gujaf-276	61	13	university	university	NOUN
gujaf-276	61	14	gusau	gusau	PROPN
gujaf-276	61	15	,	,	PUNCT
gujaf-276	61	16	zamfara	zamfara	PROPN
gujaf-276	61	17	state	state	PROPN
gujaf-276	61	18	.	.	PUNCT
gujaf-276	62	1	gusau	gusau	PROPN
gujaf-276	62	2	journal	journal	PROPN
gujaf-276	62	3	of	of	ADP
gujaf-276	62	4	accounting	accounting	NOUN
gujaf-276	62	5	and	and	CCONJ
gujaf-276	62	6	finance	finance	NOUN
gujaf-276	62	7	,	,	PUNCT
gujaf-276	62	8	vol	vol	NOUN
gujaf-276	62	9	.	.	PROPN
gujaf-276	62	10	5	5	NUM
gujaf-276	62	11	,	,	PUNCT
gujaf-276	62	12	issue	issue	NOUN
gujaf-276	62	13	1	1	NUM
gujaf-276	62	14	,	,	PUNCT
gujaf-276	62	15	april	april	PROPN
gujaf-276	62	16	,	,	PUNCT
gujaf-276	62	17	2024	2024	NUM
gujaf-276	62	18	vii	vii	NOUN
gujaf-276	62	19	call	call	NOUN
gujaf-276	62	20	for	for	ADP
gujaf-276	62	21	papers	paper	NOUN
gujaf-276	62	22	the	the	DET
gujaf-276	62	23	editorial	editorial	ADJ
gujaf-276	62	24	board	board	NOUN
gujaf-276	62	25	of	of	ADP
gujaf-276	62	26	gusau	gusau	PROPN
gujaf-276	62	27	journal	journal	PROPN
gujaf-276	62	28	of	of	ADP
gujaf-276	62	29	accounting	accounting	NOUN
gujaf-276	62	30	and	and	CCONJ
gujaf-276	62	31	finance	finance	NOUN
gujaf-276	62	32	(	(	PUNCT
gujaf-276	62	33	gujaf	gujaf	NOUN
gujaf-276	62	34	)	)	PUNCT
gujaf-276	62	35	is	be	AUX
gujaf-276	62	36	hereby	hereby	ADV
gujaf-276	62	37	inviting	invite	VERB
gujaf-276	62	38	authors	author	NOUN
gujaf-276	62	39	to	to	PART
gujaf-276	62	40	submit	submit	VERB
gujaf-276	62	41	their	their	PRON
gujaf-276	62	42	unpublished	unpublished	ADJ
gujaf-276	62	43	manuscript	manuscript	NOUN
gujaf-276	62	44	for	for	ADP
gujaf-276	62	45	publication	publication	NOUN
gujaf-276	62	46	.	.	PUNCT
gujaf-276	63	1	the	the	DET
gujaf-276	63	2	journal	journal	NOUN
gujaf-276	63	3	is	be	AUX
gujaf-276	63	4	published	publish	VERB
gujaf-276	63	5	in	in	ADP
gujaf-276	63	6	two	two	NUM
gujaf-276	63	7	issues	issue	NOUN
gujaf-276	63	8	of	of	ADP
gujaf-276	63	9	april	april	PROPN
gujaf-276	63	10	and	and	CCONJ
gujaf-276	63	11	october	october	PROPN
gujaf-276	63	12	annually	annually	ADV
gujaf-276	63	13	.	.	PUNCT
gujaf-276	64	1	gujaf	gujaf	NOUN
gujaf-276	64	2	is	be	AUX
gujaf-276	64	3	a	a	DET
gujaf-276	64	4	double	double	ADJ
gujaf-276	64	5	-	-	PUNCT
gujaf-276	64	6	blind	blind	ADJ
gujaf-276	64	7	peer	peer	NOUN
gujaf-276	64	8	reviewed	review	VERB
gujaf-276	64	9	journal	journal	NOUN
gujaf-276	64	10	published	publish	VERB
gujaf-276	64	11	by	by	ADP
gujaf-276	64	12	the	the	DET
gujaf-276	64	13	department	department	NOUN
gujaf-276	64	14	of	of	ADP
gujaf-276	64	15	accounting	accounting	NOUN
gujaf-276	64	16	and	and	CCONJ
gujaf-276	64	17	finance	finance	NOUN
gujaf-276	64	18	,	,	PUNCT
gujaf-276	64	19	faculty	faculty	NOUN
gujaf-276	64	20	of	of	ADP
gujaf-276	64	21	management	management	NOUN
gujaf-276	64	22	and	and	CCONJ
gujaf-276	64	23	social	social	ADJ
gujaf-276	64	24	sciences	science	NOUN
gujaf-276	64	25	,	,	PUNCT
gujaf-276	64	26	federal	federal	ADJ
gujaf-276	64	27	university	university	NOUN
gujaf-276	64	28	gusau	gusau	NOUN
gujaf-276	64	29	,	,	PUNCT
gujaf-276	64	30	zamfara	zamfara	PROPN
gujaf-276	64	31	state	state	PROPN
gujaf-276	64	32	nigeria	nigeria	PROPN
gujaf-276	64	33	the	the	DET
gujaf-276	64	34	journal	journal	PROPN
gujaf-276	64	35	accepts	accept	VERB
gujaf-276	64	36	papers	paper	NOUN
gujaf-276	64	37	in	in	ADP
gujaf-276	64	38	all	all	DET
gujaf-276	64	39	areas	area	NOUN
gujaf-276	64	40	of	of	ADP
gujaf-276	64	41	accounting	accounting	NOUN
gujaf-276	64	42	and	and	CCONJ
gujaf-276	64	43	finance	finance	NOUN
gujaf-276	64	44	for	for	ADP
gujaf-276	64	45	publication	publication	NOUN
gujaf-276	64	46	which	which	PRON
gujaf-276	64	47	include	include	VERB
gujaf-276	64	48	:	:	PUNCT
gujaf-276	64	49	accounting	accounting	NOUN
gujaf-276	64	50	standards	standard	NOUN
gujaf-276	64	51	,	,	PUNCT
gujaf-276	64	52	accounting	account	VERB
gujaf-276	64	53	information	information	NOUN
gujaf-276	64	54	system	system	NOUN
gujaf-276	64	55	,	,	PUNCT
gujaf-276	64	56	financial	financial	ADJ
gujaf-276	64	57	reporting	reporting	NOUN
gujaf-276	64	58	,	,	PUNCT
gujaf-276	64	59	earnings	earning	NOUN
gujaf-276	64	60	management	management	NOUN
gujaf-276	64	61	,	,	PUNCT
gujaf-276	64	62	,	,	PUNCT
gujaf-276	64	63	auditing	auditing	NOUN
gujaf-276	64	64	and	and	CCONJ
gujaf-276	64	65	investigation	investigation	NOUN
gujaf-276	64	66	,	,	PUNCT
gujaf-276	64	67	auditing	auditing	NOUN
gujaf-276	64	68	and	and	CCONJ
gujaf-276	64	69	standards	standard	NOUN
gujaf-276	64	70	,	,	PUNCT
gujaf-276	64	71	public	public	ADJ
gujaf-276	64	72	sector	sector	NOUN
gujaf-276	64	73	accounting	accounting	NOUN
gujaf-276	64	74	and	and	CCONJ
gujaf-276	64	75	auditing	auditing	NOUN
gujaf-276	64	76	,	,	PUNCT
gujaf-276	64	77	taxation	taxation	NOUN
gujaf-276	64	78	and	and	CCONJ
gujaf-276	64	79	revenue	revenue	NOUN
gujaf-276	64	80	administration	administration	NOUN
gujaf-276	64	81	,	,	PUNCT
gujaf-276	64	82	corporate	corporate	ADJ
gujaf-276	64	83	governance	governance	NOUN
gujaf-276	64	84	issues	issue	NOUN
gujaf-276	64	85	,	,	PUNCT
gujaf-276	64	86	corporate	corporate	ADJ
gujaf-276	64	87	social	social	ADJ
gujaf-276	64	88	responsibility	responsibility	NOUN
gujaf-276	64	89	,	,	PUNCT
gujaf-276	64	90	sustainability	sustainability	NOUN
gujaf-276	64	91	and	and	CCONJ
gujaf-276	64	92	environmental	environmental	ADJ
gujaf-276	64	93	reporting	reporting	NOUN
gujaf-276	64	94	issue	issue	NOUN
gujaf-276	64	95	,	,	PUNCT
gujaf-276	64	96	information	information	NOUN
gujaf-276	64	97	and	and	CCONJ
gujaf-276	64	98	communication	communication	NOUN
gujaf-276	64	99	technology	technology	NOUN
gujaf-276	64	100	issues	issue	NOUN
gujaf-276	64	101	,	,	PUNCT
gujaf-276	64	102	bankruptcy	bankruptcy	NOUN
gujaf-276	64	103	prediction	prediction	NOUN
gujaf-276	64	104	,	,	PUNCT
gujaf-276	64	105	corporate	corporate	ADJ
gujaf-276	64	106	finance	finance	NOUN
gujaf-276	64	107	,	,	PUNCT
gujaf-276	64	108	personal	personal	ADJ
gujaf-276	64	109	finance	finance	NOUN
gujaf-276	64	110	,	,	PUNCT
gujaf-276	64	111	merger	merger	NOUN
gujaf-276	64	112	and	and	CCONJ
gujaf-276	64	113	acquisitions	acquisition	NOUN
gujaf-276	64	114	,	,	PUNCT
gujaf-276	64	115	capital	capital	NOUN
gujaf-276	64	116	structure	structure	NOUN
gujaf-276	64	117	,	,	PUNCT
gujaf-276	64	118	working	work	VERB
gujaf-276	64	119	capital	capital	NOUN
gujaf-276	64	120	management	management	NOUN
gujaf-276	64	121	,	,	PUNCT
gujaf-276	64	122	enterprises	enterprise	NOUN
gujaf-276	64	123	risk	risk	NOUN
gujaf-276	64	124	management	management	NOUN
gujaf-276	64	125	,	,	PUNCT
gujaf-276	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-276	64	127	,	,	PUNCT
gujaf-276	64	128	international	international	ADJ
gujaf-276	64	129	business	business	NOUN
gujaf-276	64	130	accounting	accounting	NOUN
gujaf-276	64	131	and	and	CCONJ
gujaf-276	64	132	finance	finance	NOUN
gujaf-276	64	133	,	,	PUNCT
gujaf-276	64	134	banking	banking	NOUN
gujaf-276	64	135	crises	crisis	NOUN
gujaf-276	64	136	,	,	PUNCT
gujaf-276	64	137	bank	bank	NOUN
gujaf-276	64	138	’s	’s	PART
gujaf-276	64	139	profitability	profitability	NOUN
gujaf-276	64	140	,	,	PUNCT
gujaf-276	64	141	risk	risk	NOUN
gujaf-276	64	142	and	and	CCONJ
gujaf-276	64	143	insurance	insurance	NOUN
gujaf-276	64	144	issue	issue	NOUN
gujaf-276	64	145	,	,	PUNCT
gujaf-276	64	146	islamic	islamic	ADJ
gujaf-276	64	147	finance	finance	NOUN
gujaf-276	64	148	,	,	PUNCT
gujaf-276	64	149	conventional	conventional	ADJ
gujaf-276	64	150	and	and	CCONJ
gujaf-276	64	151	islamic	islamic	ADJ
gujaf-276	64	152	banks	bank	NOUN
gujaf-276	64	153	and	and	CCONJ
gujaf-276	64	154	so	so	ADV
gujaf-276	64	155	forth	forth	ADV
gujaf-276	64	156	.	.	PUNCT
gujaf-276	65	1	guidelines	guideline	NOUN
gujaf-276	65	2	for	for	ADP
gujaf-276	65	3	submission	submission	NOUN
gujaf-276	65	4	and	and	CCONJ
gujaf-276	65	5	manuscript	manuscript	NOUN
gujaf-276	65	6	format	format	VERB
gujaf-276	65	7	the	the	DET
gujaf-276	65	8	submission	submission	NOUN
gujaf-276	65	9	language	language	NOUN
gujaf-276	65	10	is	be	AUX
gujaf-276	65	11	english	english	PROPN
gujaf-276	65	12	and	and	CCONJ
gujaf-276	65	13	must	must	AUX
gujaf-276	65	14	be	be	AUX
gujaf-276	65	15	a	a	DET
gujaf-276	65	16	well	well	ADV
gujaf-276	65	17	-	-	PUNCT
gujaf-276	65	18	researched	research	VERB
gujaf-276	65	19	original	original	ADJ
gujaf-276	65	20	manuscript	manuscript	NOUN
gujaf-276	65	21	that	that	PRON
gujaf-276	65	22	has	have	AUX
gujaf-276	65	23	not	not	PART
gujaf-276	65	24	previously	previously	ADV
gujaf-276	65	25	been	be	AUX
gujaf-276	65	26	submitted	submit	VERB
gujaf-276	65	27	elsewhere	elsewhere	ADV
gujaf-276	65	28	for	for	ADP
gujaf-276	65	29	publication	publication	NOUN
gujaf-276	65	30	.	.	PUNCT
gujaf-276	66	1	the	the	DET
gujaf-276	66	2	paper	paper	NOUN
gujaf-276	66	3	should	should	AUX
gujaf-276	66	4	not	not	PART
gujaf-276	66	5	exceed	exceed	VERB
gujaf-276	66	6	more	more	ADJ
gujaf-276	66	7	than	than	ADP
gujaf-276	66	8	15	15	NUM
gujaf-276	66	9	pages	page	NOUN
gujaf-276	66	10	on	on	ADP
gujaf-276	66	11	a4	a4	NOUN
gujaf-276	66	12	type	type	NOUN
gujaf-276	66	13	paper	paper	NOUN
gujaf-276	66	14	in	in	ADP
gujaf-276	66	15	ms	ms	ADJ
gujaf-276	66	16	-	-	PUNCT
gujaf-276	66	17	word	word	NOUN
gujaf-276	66	18	format	format	NOUN
gujaf-276	66	19	,	,	PUNCT
gujaf-276	66	20	1.5	1.5	NUM
gujaf-276	66	21	-	-	PUNCT
gujaf-276	66	22	line	line	NOUN
gujaf-276	66	23	spacing	spacing	NOUN
gujaf-276	66	24	,	,	PUNCT
gujaf-276	66	25	12	12	NUM
gujaf-276	66	26	font	font	NOUN
gujaf-276	66	27	size	size	NOUN
gujaf-276	66	28	in	in	ADP
gujaf-276	66	29	times	time	NOUN
gujaf-276	66	30	new	new	ADJ
gujaf-276	66	31	roman	roman	NOUN
gujaf-276	66	32	.	.	PUNCT
gujaf-276	67	1	manuscript	manuscript	NOUN
gujaf-276	67	2	should	should	AUX
gujaf-276	67	3	be	be	AUX
gujaf-276	67	4	tested	test	VERB
gujaf-276	67	5	for	for	ADP
gujaf-276	67	6	plagiarism	plagiarism	NOUN
gujaf-276	67	7	before	before	ADP
gujaf-276	67	8	submission	submission	NOUN
gujaf-276	67	9	,	,	PUNCT
gujaf-276	67	10	as	as	SCONJ
gujaf-276	67	11	the	the	DET
gujaf-276	67	12	maximum	maximum	ADJ
gujaf-276	67	13	similarity	similarity	NOUN
gujaf-276	67	14	index	index	NOUN
gujaf-276	67	15	acceptable	acceptable	ADJ
gujaf-276	67	16	by	by	ADP
gujaf-276	67	17	gujaf	gujaf	NOUN
gujaf-276	67	18	is	be	AUX
gujaf-276	67	19	25	25	NUM
gujaf-276	67	20	percent	percent	NOUN
gujaf-276	67	21	.	.	PUNCT
gujaf-276	68	1	furthermore	furthermore	ADV
gujaf-276	68	2	,	,	PUNCT
gujaf-276	68	3	the	the	DET
gujaf-276	68	4	length	length	NOUN
gujaf-276	68	5	of	of	ADP
gujaf-276	68	6	a	a	DET
gujaf-276	68	7	complete	complete	ADJ
gujaf-276	68	8	article	article	NOUN
gujaf-276	68	9	should	should	AUX
gujaf-276	68	10	not	not	PART
gujaf-276	68	11	exceed	exceed	VERB
gujaf-276	68	12	5000	5000	NUM
gujaf-276	68	13	words	word	NOUN
gujaf-276	68	14	including	include	VERB
gujaf-276	68	15	an	an	DET
gujaf-276	68	16	abstract	abstract	NOUN
gujaf-276	68	17	of	of	ADP
gujaf-276	68	18	not	not	PART
gujaf-276	68	19	more	more	ADJ
gujaf-276	68	20	than	than	ADP
gujaf-276	68	21	250	250	NUM
gujaf-276	68	22	words	word	NOUN
gujaf-276	68	23	with	with	ADP
gujaf-276	68	24	a	a	DET
gujaf-276	68	25	minimum	minimum	NOUN
gujaf-276	68	26	of	of	ADP
gujaf-276	68	27	four	four	NUM
gujaf-276	68	28	key	key	ADJ
gujaf-276	68	29	words	word	NOUN
gujaf-276	68	30	immediately	immediately	ADV
gujaf-276	68	31	after	after	ADP
gujaf-276	68	32	the	the	DET
gujaf-276	68	33	abstract	abstract	NOUN
gujaf-276	68	34	.	.	PUNCT
gujaf-276	69	1	all	all	DET
gujaf-276	69	2	references	reference	NOUN
gujaf-276	69	3	including	include	VERB
gujaf-276	69	4	in	in	ADP
gujaf-276	69	5	text	text	NOUN
gujaf-276	69	6	citation	citation	NOUN
gujaf-276	69	7	and	and	CCONJ
gujaf-276	69	8	reference	reference	NOUN
gujaf-276	69	9	list	list	NOUN
gujaf-276	69	10	,	,	PUNCT
gujaf-276	69	11	tables	table	NOUN
gujaf-276	69	12	and	and	CCONJ
gujaf-276	69	13	figures	figure	NOUN
gujaf-276	69	14	should	should	AUX
gujaf-276	69	15	be	be	AUX
gujaf-276	69	16	in	in	ADP
gujaf-276	69	17	line	line	NOUN
gujaf-276	69	18	with	with	ADP
gujaf-276	69	19	apa	apa	PROPN
gujaf-276	69	20	7th	7th	PROPN
gujaf-276	69	21	edition	edition	NOUN
gujaf-276	69	22	publication	publication	NOUN
gujaf-276	69	23	manual	manual	NOUN
gujaf-276	69	24	.	.	PUNCT
gujaf-276	70	1	finally	finally	ADV
gujaf-276	70	2	,	,	PUNCT
gujaf-276	70	3	manuscript	manuscript	NOUN
gujaf-276	70	4	should	should	AUX
gujaf-276	70	5	be	be	AUX
gujaf-276	70	6	send	send	VERB
gujaf-276	70	7	to	to	ADP
gujaf-276	70	8	our	our	PRON
gujaf-276	70	9	email	email	NOUN
gujaf-276	70	10	address	address	NOUN
gujaf-276	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-276	70	12	and	and	CCONJ
gujaf-276	70	13	a	a	DET
gujaf-276	70	14	copy	copy	NOUN
gujaf-276	70	15	to	to	ADP
gujaf-276	70	16	our	our	PRON
gujaf-276	70	17	website	website	NOUN
gujaf-276	70	18	on	on	ADP
gujaf-276	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-276	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-276	70	21	gusau	gusau	ADJ
gujaf-276	70	22	journal	journal	NOUN
gujaf-276	70	23	of	of	ADP
gujaf-276	70	24	accounting	accounting	NOUN
gujaf-276	70	25	and	and	CCONJ
gujaf-276	70	26	finance	finance	NOUN
gujaf-276	70	27	,	,	PUNCT
gujaf-276	70	28	vol	vol	NOUN
gujaf-276	70	29	.	.	PROPN
gujaf-276	70	30	5	5	NUM
gujaf-276	70	31	,	,	PUNCT
gujaf-276	70	32	issue	issue	NOUN
gujaf-276	70	33	1	1	NUM
gujaf-276	70	34	,	,	PUNCT
gujaf-276	70	35	april	april	PROPN
gujaf-276	70	36	,	,	PUNCT
gujaf-276	70	37	2024	2024	NUM
gujaf-276	70	38	viii	viii	ADJ
gujaf-276	70	39	publication	publication	NOUN
gujaf-276	70	40	procedure	procedure	NOUN
gujaf-276	70	41	after	after	ADP
gujaf-276	70	42	receiving	receive	VERB
gujaf-276	70	43	a	a	DET
gujaf-276	70	44	manuscript	manuscript	NOUN
gujaf-276	70	45	that	that	PRON
gujaf-276	70	46	is	be	AUX
gujaf-276	70	47	within	within	ADP
gujaf-276	70	48	the	the	DET
gujaf-276	70	49	similarity	similarity	NOUN
gujaf-276	70	50	index	index	NOUN
gujaf-276	70	51	threshold	threshold	NOUN
gujaf-276	70	52	,	,	PUNCT
gujaf-276	70	53	a	a	DET
gujaf-276	70	54	confirmation	confirmation	NOUN
gujaf-276	70	55	email	email	NOUN
gujaf-276	70	56	will	will	AUX
gujaf-276	70	57	be	be	AUX
gujaf-276	70	58	send	send	VERB
gujaf-276	70	59	together	together	ADV
gujaf-276	70	60	with	with	ADP
gujaf-276	70	61	a	a	DET
gujaf-276	70	62	request	request	NOUN
gujaf-276	70	63	to	to	PART
gujaf-276	70	64	pay	pay	VERB
gujaf-276	70	65	a	a	DET
gujaf-276	70	66	review	review	NOUN
gujaf-276	70	67	proceeding	proceeding	NOUN
gujaf-276	70	68	fee	fee	NOUN
gujaf-276	70	69	.	.	PUNCT
gujaf-276	71	1	at	at	ADP
gujaf-276	71	2	this	this	DET
gujaf-276	71	3	point	point	NOUN
gujaf-276	71	4	,	,	PUNCT
gujaf-276	71	5	the	the	DET
gujaf-276	71	6	editorial	editorial	ADJ
gujaf-276	71	7	board	board	NOUN
gujaf-276	71	8	will	will	AUX
gujaf-276	71	9	take	take	VERB
gujaf-276	71	10	a	a	DET
gujaf-276	71	11	decision	decision	NOUN
gujaf-276	71	12	on	on	ADP
gujaf-276	71	13	accepting	accept	VERB
gujaf-276	71	14	,	,	PUNCT
gujaf-276	71	15	rejecting	reject	VERB
gujaf-276	71	16	or	or	CCONJ
gujaf-276	71	17	making	make	VERB
gujaf-276	71	18	a	a	DET
gujaf-276	71	19	resubmission	resubmission	NOUN
gujaf-276	71	20	of	of	ADP
gujaf-276	71	21	the	the	DET
gujaf-276	71	22	manuscript	manuscript	NOUN
gujaf-276	71	23	based	base	VERB
gujaf-276	71	24	on	on	ADP
gujaf-276	71	25	the	the	DET
gujaf-276	71	26	outcome	outcome	NOUN
gujaf-276	71	27	of	of	ADP
gujaf-276	71	28	the	the	DET
gujaf-276	71	29	double	double	ADJ
gujaf-276	71	30	-	-	PUNCT
gujaf-276	71	31	blind	blind	ADJ
gujaf-276	71	32	peer	peer	NOUN
gujaf-276	71	33	review	review	NOUN
gujaf-276	71	34	.	.	PUNCT
gujaf-276	72	1	those	those	DET
gujaf-276	72	2	authors	author	NOUN
gujaf-276	72	3	whose	whose	DET
gujaf-276	72	4	manuscript	manuscript	NOUN
gujaf-276	72	5	were	be	AUX
gujaf-276	72	6	accepted	accept	VERB
gujaf-276	72	7	for	for	ADP
gujaf-276	72	8	publication	publication	NOUN
gujaf-276	72	9	will	will	AUX
gujaf-276	72	10	be	be	AUX
gujaf-276	72	11	asked	ask	VERB
gujaf-276	72	12	to	to	PART
gujaf-276	72	13	pay	pay	VERB
gujaf-276	72	14	a	a	DET
gujaf-276	72	15	publication	publication	NOUN
gujaf-276	72	16	fee	fee	NOUN
gujaf-276	72	17	,	,	PUNCT
gujaf-276	72	18	after	after	ADP
gujaf-276	72	19	effecting	effect	VERB
gujaf-276	72	20	all	all	DET
gujaf-276	72	21	suggested	suggest	VERB
gujaf-276	72	22	corrections	correction	NOUN
gujaf-276	72	23	and	and	CCONJ
gujaf-276	72	24	changes	change	NOUN
gujaf-276	72	25	made	make	VERB
gujaf-276	72	26	on	on	ADP
gujaf-276	72	27	the	the	DET
gujaf-276	72	28	manuscript	manuscript	NOUN
gujaf-276	72	29	.	.	PUNCT
gujaf-276	73	1	all	all	DET
gujaf-276	73	2	corrected	correct	VERB
gujaf-276	73	3	papers	paper	NOUN
gujaf-276	73	4	returned	return	VERB
gujaf-276	73	5	within	within	ADP
gujaf-276	73	6	the	the	DET
gujaf-276	73	7	specified	specify	VERB
gujaf-276	73	8	time	time	NOUN
gujaf-276	73	9	frame	frame	NOUN
gujaf-276	73	10	will	will	AUX
gujaf-276	73	11	be	be	AUX
gujaf-276	73	12	published	publish	VERB
gujaf-276	73	13	in	in	ADP
gujaf-276	73	14	that	that	DET
gujaf-276	73	15	issue	issue	NOUN
gujaf-276	73	16	.	.	PUNCT
gujaf-276	74	1	payment	payment	NOUN
gujaf-276	74	2	details	detail	NOUN
gujaf-276	74	3	bank	bank	NOUN
gujaf-276	74	4	:	:	PUNCT
gujaf-276	74	5	fcmb	fcmb	PROPN
gujaf-276	74	6	account	account	PROPN
gujaf-276	74	7	number	number	NOUN
gujaf-276	74	8	:	:	PUNCT
gujaf-276	74	9	7278465011	7278465011	NUM
gujaf-276	74	10	account	account	NOUN
gujaf-276	74	11	name	name	NOUN
gujaf-276	74	12	:	:	PUNCT
gujaf-276	74	13	gusau	gusau	PROPN
gujaf-276	74	14	journal	journal	NOUN
gujaf-276	74	15	of	of	ADP
gujaf-276	74	16	accounting	accounting	NOUN
gujaf-276	74	17	and	and	CCONJ
gujaf-276	74	18	finance	finance	NOUN
gujaf-276	74	19	for	for	ADP
gujaf-276	74	20	inquiry	inquiry	NOUN
gujaf-276	74	21	the	the	DET
gujaf-276	74	22	head	head	NOUN
gujaf-276	74	23	,	,	PUNCT
gujaf-276	74	24	department	department	NOUN
gujaf-276	74	25	of	of	ADP
gujaf-276	74	26	accounting	accounting	NOUN
gujaf-276	74	27	and	and	CCONJ
gujaf-276	74	28	finance	finance	NOUN
gujaf-276	74	29	,	,	PUNCT
gujaf-276	74	30	federal	federal	ADJ
gujaf-276	74	31	university	university	NOUN
gujaf-276	74	32	gusau	gusau	PROPN
gujaf-276	74	33	,	,	PUNCT
gujaf-276	74	34	zamfara	zamfara	PROPN
gujaf-276	74	35	state	state	PROPN
gujaf-276	74	36	.	.	PUNCT
gujaf-276	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-276	76	1	+2348069393824	+2348069393824	PRON
gujaf-276	76	2	for	for	ADP
gujaf-276	76	3	more	more	ADJ
gujaf-276	76	4	information	information	NOUN
gujaf-276	76	5	,	,	PUNCT
gujaf-276	76	6	contact	contact	VERB
gujaf-276	76	7	the	the	DET
gujaf-276	76	8	editor	editor	NOUN
gujaf-276	76	9	-	-	PUNCT
gujaf-276	76	10	in	in	ADP
gujaf-276	76	11	-	-	PUNCT
gujaf-276	76	12	chief	chief	NOUN
gujaf-276	76	13	on	on	ADP
gujaf-276	76	14	+2348067766435	+2348067766435	NUM
gujaf-276	76	15	the	the	DET
gujaf-276	76	16	associate	associate	ADJ
gujaf-276	76	17	editor	editor	NOUN
gujaf-276	76	18	on	on	ADP
gujaf-276	76	19	+2348036057525	+2348036057525	NUM
gujaf-276	76	20	or	or	CCONJ
gujaf-276	76	21	visit	visit	VERB
gujaf-276	76	22	our	our	PRON
gujaf-276	76	23	website	website	NOUN
gujaf-276	76	24	on	on	ADP
gujaf-276	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-276	76	26	or	or	CCONJ
gujaf-276	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-276	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-276	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-276	76	30	gusau	gusau	ADJ
gujaf-276	76	31	journal	journal	NOUN
gujaf-276	76	32	of	of	ADP
gujaf-276	76	33	accounting	accounting	NOUN
gujaf-276	76	34	and	and	CCONJ
gujaf-276	76	35	finance	finance	NOUN
gujaf-276	76	36	,	,	PUNCT
gujaf-276	76	37	vol	vol	NOUN
gujaf-276	76	38	.	.	PROPN
gujaf-276	76	39	5	5	NUM
gujaf-276	76	40	,	,	PUNCT
gujaf-276	76	41	issue	issue	NOUN
gujaf-276	76	42	1	1	NUM
gujaf-276	76	43	,	,	PUNCT
gujaf-276	76	44	april	april	PROPN
gujaf-276	76	45	,	,	PUNCT
gujaf-276	76	46	2024	2024	NUM
gujaf-276	76	47	ix	ix	ADP
gujaf-276	76	48	contents	content	NOUN
gujaf-276	76	49	impact	impact	NOUN
gujaf-276	76	50	of	of	ADP
gujaf-276	76	51	audit	audit	NOUN
gujaf-276	76	52	quality	quality	NOUN
gujaf-276	76	53	on	on	ADP
gujaf-276	76	54	earnings	earning	NOUN
gujaf-276	76	55	management	management	NOUN
gujaf-276	76	56	of	of	ADP
gujaf-276	76	57	consumer	consumer	NOUN
gujaf-276	76	58	goods	good	NOUN
gujaf-276	76	59	firms	firm	NOUN
gujaf-276	76	60	in	in	ADP
gujaf-276	76	61	nigeria	nigeria	PROPN
gujaf-276	76	62	sirajo	sirajo	PROPN
gujaf-276	76	63	bappah	bappah	PROPN
gujaf-276	76	64	,	,	PUNCT
gujaf-276	76	65	auwal	auwal	PROPN
gujaf-276	76	66	saad	saad	PROPN
gujaf-276	76	67	,	,	PUNCT
gujaf-276	76	68	shehu	shehu	PROPN
gujaf-276	76	69	usman	usman	PROPN
gujaf-276	76	70	hassan	hassan	PROPN
gujaf-276	76	71	phd	phd	PROPN
gujaf-276	76	72	,	,	PUNCT
gujaf-276	76	73	saidu	saidu	PROPN
gujaf-276	76	74	adamu	adamu	PROPN
gujaf-276	76	75	phd	phd	PROPN
gujaf-276	76	76	board	board	PROPN
gujaf-276	76	77	characteristics	characteristic	NOUN
gujaf-276	76	78	and	and	CCONJ
gujaf-276	76	79	corporate	corporate	ADJ
gujaf-276	76	80	social	social	ADJ
gujaf-276	76	81	responsibility	responsibility	NOUN
gujaf-276	76	82	of	of	ADP
gujaf-276	76	83	listed	list	VERB
gujaf-276	76	84	oil	oil	NOUN
gujaf-276	76	85	and	and	CCONJ
gujaf-276	76	86	gas	gas	NOUN
gujaf-276	76	87	companies	company	NOUN
gujaf-276	76	88	in	in	ADP
gujaf-276	76	89	nigerian	nigerian	PROPN
gujaf-276	76	90	.	.	PUNCT
gujaf-276	77	1	aliyu	aliyu	PROPN
gujaf-276	77	2	abubakar	abubakar	PROPN
gujaf-276	77	3	,	,	PUNCT
gujaf-276	77	4	yunusa	yunusa	PROPN
gujaf-276	77	5	nasiru	nasiru	PROPN
gujaf-276	77	6	phd	phd	PROPN
gujaf-276	77	7	,	,	PUNCT
gujaf-276	77	8	dr	dr	PROPN
gujaf-276	77	9	.	.	PROPN
gujaf-276	77	10	umar	umar	PROPN
gujaf-276	77	11	abubakar	abubakar	PROPN
gujaf-276	77	12	board	board	PROPN
gujaf-276	77	13	characteristics	characteristic	NOUN
gujaf-276	77	14	and	and	CCONJ
gujaf-276	77	15	audit	audit	NOUN
gujaf-276	77	16	quality	quality	NOUN
gujaf-276	77	17	of	of	ADP
gujaf-276	77	18	listed	list	VERB
gujaf-276	77	19	consumer	consumer	NOUN
gujaf-276	77	20	goods	good	NOUN
gujaf-276	77	21	firms	firm	NOUN
gujaf-276	77	22	in	in	ADP
gujaf-276	77	23	nigeria	nigeria	PROPN
gujaf-276	77	24	aliyu	aliyu	PROPN
gujaf-276	77	25	shehu	shehu	PROPN
gujaf-276	77	26	usman	usman	PROPN
gujaf-276	77	27	,	,	PUNCT
gujaf-276	77	28	danson	danson	PROPN
gujaf-276	77	29	andrew	andrew	PROPN
gujaf-276	77	30	,	,	PUNCT
gujaf-276	77	31	abdullahi	abdullahi	PROPN
gujaf-276	77	32	bala	bala	PROPN
gujaf-276	77	33	ado	ado	PROPN
gujaf-276	77	34	phd	phd	PROPN
gujaf-276	77	35	,	,	PUNCT
gujaf-276	77	36	ceo	ceo	NOUN
gujaf-276	77	37	characteristics	characteristic	NOUN
gujaf-276	77	38	and	and	CCONJ
gujaf-276	77	39	financial	financial	ADJ
gujaf-276	77	40	reporting	reporting	NOUN
gujaf-276	77	41	quality	quality	NOUN
gujaf-276	77	42	in	in	ADP
gujaf-276	77	43	listed	list	VERB
gujaf-276	77	44	consumer	consumer	NOUN
gujaf-276	77	45	goods	good	NOUN
gujaf-276	77	46	companies	company	NOUN
gujaf-276	77	47	in	in	ADP
gujaf-276	77	48	nigeria	nigeria	PROPN
gujaf-276	77	49	okika	okika	PROPN
gujaf-276	77	50	nkiru	nkiru	PROPN
gujaf-276	77	51	philomena	philomena	PROPN
gujaf-276	77	52	,	,	PUNCT
gujaf-276	77	53	oyeneye	oyeneye	PROPN
gujaf-276	77	54	temitope	temitope	PROPN
gujaf-276	77	55	esther	esther	NOUN
gujaf-276	77	56	,	,	PUNCT
gujaf-276	77	57	adedeji	adedeji	PROPN
gujaf-276	77	58	daniel	daniel	PROPN
gujaf-276	77	59	gbadebo	gbadebo	PROPN
gujaf-276	77	60	liquidity	liquidity	PROPN
gujaf-276	77	61	risk	risk	NOUN
gujaf-276	77	62	and	and	CCONJ
gujaf-276	77	63	financial	financial	ADJ
gujaf-276	77	64	performance	performance	NOUN
gujaf-276	77	65	of	of	ADP
gujaf-276	77	66	listed	list	VERB
gujaf-276	77	67	deposit	deposit	NOUN
gujaf-276	77	68	money	money	NOUN
gujaf-276	77	69	banks	bank	NOUN
gujaf-276	77	70	in	in	ADP
gujaf-276	77	71	nigeria	nigeria	PROPN
gujaf-276	77	72	bashir	bashir	PROPN
gujaf-276	77	73	abdulrauf	abdulrauf	PROPN
gujaf-276	77	74	mohammed	mohammed	PROPN
gujaf-276	77	75	,	,	PUNCT
gujaf-276	77	76	aliyu	aliyu	PROPN
gujaf-276	77	77	ahmed	ahme	VERB
gujaf-276	77	78	abdullah	abdullah	PROPN
gujaf-276	77	79	phd	phd	PROPN
gujaf-276	77	80	,	,	PUNCT
gujaf-276	77	81	prof	prof	PROPN
gujaf-276	77	82	.	.	PUNCT
gujaf-276	78	1	salisu	salisu	PROPN
gujaf-276	78	2	mamman	mamman	PROPN
gujaf-276	78	3	ibrahim	ibrahim	PROPN
gujaf-276	78	4	yusuf	yusuf	PROPN
gujaf-276	78	5	phd	phd	PROPN
gujaf-276	78	6	,	,	PUNCT
gujaf-276	78	7	suleiman	suleiman	PROPN
gujaf-276	78	8	salami	salami	PROPN
gujaf-276	78	9	phd	phd	PROPN
gujaf-276	78	10	information	information	NOUN
gujaf-276	78	11	asymmetry	asymmetry	NOUN
gujaf-276	78	12	and	and	CCONJ
gujaf-276	78	13	cost	cost	NOUN
gujaf-276	78	14	of	of	ADP
gujaf-276	78	15	capital	capital	NOUN
gujaf-276	78	16	:	:	PUNCT
gujaf-276	78	17	a	a	DET
gujaf-276	78	18	review	review	NOUN
gujaf-276	78	19	of	of	ADP
gujaf-276	78	20	empirical	empirical	ADJ
gujaf-276	78	21	evidence	evidence	NOUN
gujaf-276	78	22	sunusi	sunusi	PROPN
gujaf-276	78	23	ridwan	ridwan	PROPN
gujaf-276	78	24	ayagi	ayagi	PROPN
gujaf-276	78	25	phd	phd	PROPN
gujaf-276	78	26	,	,	PUNCT
gujaf-276	78	27	aca	aca	PROPN
gujaf-276	78	28	,	,	PUNCT
gujaf-276	78	29	rashida	rashida	PROPN
gujaf-276	78	30	lawal	lawal	PROPN
gujaf-276	78	31	,	,	PUNCT
gujaf-276	78	32	phd	phd	NOUN
gujaf-276	78	33	ownership	ownership	NOUN
gujaf-276	78	34	structure	structure	NOUN
gujaf-276	78	35	and	and	CCONJ
gujaf-276	78	36	female	female	ADJ
gujaf-276	78	37	inclusion	inclusion	NOUN
gujaf-276	78	38	of	of	ADP
gujaf-276	78	39	listed	list	VERB
gujaf-276	78	40	financial	financial	ADJ
gujaf-276	78	41	firms	firm	NOUN
gujaf-276	78	42	in	in	ADP
gujaf-276	78	43	nigeria	nigeria	PROPN
gujaf-276	78	44	gbemigun	gbemigun	PROPN
gujaf-276	78	45	catherine	catherine	PROPN
gujaf-276	78	46	omoleye	omoleye	PROPN
gujaf-276	78	47	,	,	PUNCT
gujaf-276	78	48	alade	alade	PROPN
gujaf-276	78	49	muyiwa	muyiwa	PROPN
gujaf-276	78	50	ezekiel	ezekiel	PROPN
gujaf-276	78	51	phd	phd	PROPN
gujaf-276	78	52	csr	csr	PROPN
gujaf-276	78	53	initiatives	initiative	NOUN
gujaf-276	78	54	and	and	CCONJ
gujaf-276	78	55	sustainability	sustainability	NOUN
gujaf-276	78	56	resilience	resilience	NOUN
gujaf-276	78	57	in	in	ADP
gujaf-276	78	58	nigeria	nigeria	PROPN
gujaf-276	78	59	's	's	PART
gujaf-276	78	60	oil	oil	NOUN
gujaf-276	78	61	and	and	CCONJ
gujaf-276	78	62	gas	gas	NOUN
gujaf-276	78	63	industry	industry	NOUN
gujaf-276	78	64	:	:	PUNCT
gujaf-276	78	65	a	a	DET
gujaf-276	78	66	pls	pls	ADJ
gujaf-276	78	67	-	-	PUNCT
gujaf-276	78	68	sem	sem	NOUN
gujaf-276	78	69	approach	approach	NOUN
gujaf-276	78	70	from	from	ADP
gujaf-276	78	71	local	local	ADJ
gujaf-276	78	72	communities	community	NOUN
gujaf-276	78	73	'	'	PART
gujaf-276	78	74	perspective	perspective	NOUN
gujaf-276	78	75	tajudeen	tajudeen	NUM
gujaf-276	78	76	alaburo	alaburo	PROPN
gujaf-276	78	77	,	,	PUNCT
gujaf-276	78	78	rofiat	rofiat	PROPN
gujaf-276	78	79	bolanle	bolanle	PROPN
gujaf-276	78	80	,	,	PUNCT
gujaf-276	78	81	abdussalam	abdussalam	PROPN
gujaf-276	78	82	,	,	PUNCT
gujaf-276	78	83	abdulrahman	abdulrahman	PROPN
gujaf-276	78	84	abubakar	abubakar	PROPN
gujaf-276	78	85	,	,	PUNCT
gujaf-276	78	86	tajudeen	tajudeen	PROPN
gujaf-276	78	87	,	,	PUNCT
gujaf-276	78	88	akeem	akeem	PROPN
gujaf-276	78	89	olamilekan	olamilekan	PROPN
gujaf-276	78	90	babatunde	babatunde	PROPN
gujaf-276	78	91	capital	capital	NOUN
gujaf-276	78	92	structure	structure	NOUN
gujaf-276	78	93	and	and	CCONJ
gujaf-276	78	94	the	the	DET
gujaf-276	78	95	financial	financial	ADJ
gujaf-276	78	96	performance	performance	NOUN
gujaf-276	78	97	of	of	ADP
gujaf-276	78	98	listed	list	VERB
gujaf-276	78	99	information	information	NOUN
gujaf-276	78	100	and	and	CCONJ
gujaf-276	78	101	communications	communication	NOUN
gujaf-276	78	102	technology	technology	NOUN
gujaf-276	78	103	firms	firm	NOUN
gujaf-276	78	104	in	in	ADP
gujaf-276	78	105	nigeria	nigeria	PROPN
gujaf-276	78	106	nasiru	nasiru	PROPN
gujaf-276	78	107	adamu	adamu	PROPN
gujaf-276	78	108	kanoma	kanoma	PROPN
gujaf-276	78	109	,	,	PUNCT
gujaf-276	78	110	nurudeen	nurudeen	ADJ
gujaf-276	78	111	usman	usman	PROPN
gujaf-276	78	112	miko	miko	PROPN
gujaf-276	78	113	,	,	PUNCT
gujaf-276	78	114	augustine	augustine	PROPN
gujaf-276	78	115	ayuba	ayuba	PROPN
gujaf-276	78	116	,	,	PUNCT
gujaf-276	78	117	idris	idris	PROPN
gujaf-276	78	118	mohammed	mohammed	PROPN
gujaf-276	78	119	,	,	PUNCT
gujaf-276	78	120	mark	mark	VERB
gujaf-276	78	121	g	g	PROPN
gujaf-276	78	122	,	,	PUNCT
gujaf-276	78	123	tagwai	tagwai	PROPN
gujaf-276	78	124	gusau	gusau	PROPN
gujaf-276	78	125	journal	journal	PROPN
gujaf-276	78	126	of	of	ADP
gujaf-276	78	127	accounting	accounting	NOUN
gujaf-276	78	128	and	and	CCONJ
gujaf-276	78	129	finance	finance	NOUN
gujaf-276	78	130	,	,	PUNCT
gujaf-276	78	131	vol	vol	NOUN
gujaf-276	78	132	.	.	PROPN
gujaf-276	78	133	5	5	NUM
gujaf-276	78	134	,	,	PUNCT
gujaf-276	78	135	issue	issue	NOUN
gujaf-276	78	136	1	1	NUM
gujaf-276	78	137	,	,	PUNCT
gujaf-276	78	138	april	april	PROPN
gujaf-276	78	139	,	,	PUNCT
gujaf-276	78	140	2024	2024	NUM
gujaf-276	78	141	x	x	SYM
gujaf-276	78	142	profitability	profitability	NOUN
gujaf-276	78	143	and	and	CCONJ
gujaf-276	78	144	turnover	turnover	NOUN
gujaf-276	78	145	appraisal	appraisal	NOUN
gujaf-276	78	146	of	of	ADP
gujaf-276	78	147	listed	list	VERB
gujaf-276	78	148	deposit	deposit	NOUN
gujaf-276	78	149	money	money	NOUN
gujaf-276	78	150	banks	bank	NOUN
gujaf-276	78	151	in	in	ADP
gujaf-276	78	152	nigeria	nigeria	PROPN
gujaf-276	78	153	odogu	odogu	PROPN
gujaf-276	78	154	,	,	PUNCT
gujaf-276	78	155	terry	terry	PROPN
gujaf-276	78	156	keme	keme	PROPN
gujaf-276	78	157	zuode	zuode	PROPN
gujaf-276	78	158	(	(	PUNCT
gujaf-276	78	159	phd	phd	NOUN
gujaf-276	78	160	)	)	PUNCT
gujaf-276	78	161	and	and	CCONJ
gujaf-276	78	162	koroye	koroye	PROPN
gujaf-276	78	163	,	,	PUNCT
gujaf-276	78	164	amapamo	amapamo	PROPN
gujaf-276	78	165	stephen	stephen	PROPN
gujaf-276	78	166	board	board	PROPN
gujaf-276	78	167	attributes	attribute	NOUN
gujaf-276	78	168	and	and	CCONJ
gujaf-276	78	169	timeliness	timeliness	NOUN
gujaf-276	78	170	of	of	ADP
gujaf-276	78	171	financial	financial	ADJ
gujaf-276	78	172	reports	report	NOUN
gujaf-276	78	173	of	of	ADP
gujaf-276	78	174	listed	list	VERB
gujaf-276	78	175	non	non	ADJ
gujaf-276	78	176	-	-	ADJ
gujaf-276	78	177	financial	financial	ADJ
gujaf-276	78	178	firms	firm	NOUN
gujaf-276	78	179	in	in	ADP
gujaf-276	78	180	nigeria	nigeria	PROPN
gujaf-276	78	181	rashida	rashida	PROPN
gujaf-276	78	182	lawal	lawal	PROPN
gujaf-276	78	183	phd	phd	PROPN
gujaf-276	78	184	and	and	CCONJ
gujaf-276	78	185	prof	prof	NOUN
gujaf-276	78	186	.	.	PUNCT
gujaf-276	79	1	kabir	kabir	PROPN
gujaf-276	79	2	hamid	hamid	PROPN
gujaf-276	79	3	tahir	tahir	PROPN
gujaf-276	79	4	board	board	PROPN
gujaf-276	79	5	independence	independence	NOUN
gujaf-276	79	6	and	and	CCONJ
gujaf-276	79	7	financial	financial	ADJ
gujaf-276	79	8	reporting	reporting	NOUN
gujaf-276	79	9	quality	quality	NOUN
gujaf-276	79	10	of	of	ADP
gujaf-276	79	11	listed	list	VERB
gujaf-276	79	12	oil	oil	NOUN
gujaf-276	79	13	and	and	CCONJ
gujaf-276	79	14	gas	gas	NOUN
gujaf-276	79	15	companies	company	NOUN
gujaf-276	79	16	in	in	ADP
gujaf-276	79	17	nigeria	nigeria	PROPN
gujaf-276	79	18	:	:	PUNCT
gujaf-276	79	19	moderated	moderate	VERB
gujaf-276	79	20	by	by	ADP
gujaf-276	79	21	firm	firm	ADJ
gujaf-276	79	22	size	size	NOUN
gujaf-276	79	23	adamu	adamu	PROPN
gujaf-276	79	24	lawal	lawal	PROPN
gujaf-276	79	25	bello	bello	PROPN
gujaf-276	79	26	,	,	PUNCT
gujaf-276	79	27	prof	prof	PROPN
gujaf-276	79	28	.	.	PUNCT
gujaf-276	80	1	j.	j.	PROPN
gujaf-276	80	2	okpanachi	okpanachi	PROPN
gujaf-276	80	3	,	,	PUNCT
gujaf-276	80	4	prof	prof	PROPN
gujaf-276	80	5	.	.	PUNCT
gujaf-276	81	1	t.	t.	PROPN
gujaf-276	81	2	nyor	nyor	PROPN
gujaf-276	81	3	and	and	CCONJ
gujaf-276	81	4	lateef	lateef	PROPN
gujaf-276	81	5	olumude	olumude	PROPN
gujaf-276	81	6	mustapha	mustapha	PROPN
gujaf-276	81	7	(	(	PUNCT
gujaf-276	81	8	ph.d	ph.d	PROPN
gujaf-276	81	9	)	)	PUNCT
gujaf-276	81	10	does	do	VERB
gujaf-276	81	11	esg	esg	PROPN
gujaf-276	81	12	investment	investment	NOUN
gujaf-276	81	13	impact	impact	NOUN
gujaf-276	81	14	the	the	DET
gujaf-276	81	15	financial	financial	ADJ
gujaf-276	81	16	sustainability	sustainability	NOUN
gujaf-276	81	17	of	of	ADP
gujaf-276	81	18	nigerian	nigerian	ADJ
gujaf-276	81	19	energy	energy	NOUN
gujaf-276	81	20	companies	company	NOUN
gujaf-276	81	21	:	:	PUNCT
gujaf-276	81	22	a	a	DET
gujaf-276	81	23	panel	panel	NOUN
gujaf-276	81	24	regression	regression	NOUN
gujaf-276	81	25	approach	approach	NOUN
gujaf-276	81	26	?	?	PUNCT
gujaf-276	82	1	tajudeen	tajudeen	NOUN
gujaf-276	82	2	alaburo	alaburo	PROPN
gujaf-276	82	3	,	,	PUNCT
gujaf-276	82	4	abdulsalam	abdulsalam	PROPN
gujaf-276	82	5	and	and	CCONJ
gujaf-276	82	6	adedeji	adedeji	PROPN
gujaf-276	82	7	daniel	daniel	PROPN
gujaf-276	82	8	gbadebo	gbadebo	PROPN
gujaf-276	82	9	board	board	PROPN
gujaf-276	82	10	attributes	attribute	NOUN
gujaf-276	82	11	and	and	CCONJ
gujaf-276	82	12	sustainability	sustainability	NOUN
gujaf-276	82	13	reporting	reporting	NOUN
gujaf-276	82	14	of	of	ADP
gujaf-276	82	15	listed	list	VERB
gujaf-276	82	16	firms	firm	NOUN
gujaf-276	82	17	in	in	ADP
gujaf-276	82	18	nigeria	nigeria	PROPN
gujaf-276	82	19	idris	idris	PROPN
gujaf-276	82	20	mohammed	mohammed	PROPN
gujaf-276	82	21	,	,	PUNCT
gujaf-276	82	22	bejamin	bejamin	PROPN
gujaf-276	82	23	k	k	PROPN
gujaf-276	82	24	,	,	PUNCT
gujaf-276	82	25	gugong	gugong	PROPN
gujaf-276	82	26	phd	phd	PROPN
gujaf-276	82	27	,	,	PUNCT
gujaf-276	82	28	rofiat	rofiat	PROPN
gujaf-276	82	29	adedokun	adedokun	PROPN
gujaf-276	82	30	,	,	PUNCT
gujaf-276	82	31	abdulrahman	abdulrahman	PROPN
gujaf-276	82	32	a	a	PRON
gujaf-276	82	33	,	,	PUNCT
gujaf-276	82	34	olorunloga	olorunloga	ADJ
gujaf-276	82	35	and	and	CCONJ
gujaf-276	82	36	mark	mark	NOUN
gujaf-276	82	37	,	,	PUNCT
gujaf-276	82	38	g	g	PROPN
gujaf-276	82	39	,	,	PUNCT
gujaf-276	82	40	tagwai	tagwai	PROPN
gujaf-276	82	41	mediating	mediate	VERB
gujaf-276	82	42	effect	effect	NOUN
gujaf-276	82	43	of	of	ADP
gujaf-276	82	44	internal	internal	ADJ
gujaf-276	82	45	auditors	auditor	NOUN
gujaf-276	82	46	’	’	PART
gujaf-276	82	47	ethical	ethical	ADJ
gujaf-276	82	48	conduct	conduct	NOUN
gujaf-276	82	49	on	on	ADP
gujaf-276	82	50	the	the	DET
gujaf-276	82	51	relationship	relationship	NOUN
gujaf-276	82	52	between	between	ADP
gujaf-276	82	53	usage	usage	NOUN
gujaf-276	82	54	of	of	ADP
gujaf-276	82	55	information	information	NOUN
gujaf-276	82	56	technology	technology	NOUN
gujaf-276	82	57	,	,	PUNCT
gujaf-276	82	58	management	management	NOUN
gujaf-276	82	59	support	support	NOUN
gujaf-276	82	60	for	for	ADP
gujaf-276	82	61	internal	internal	ADJ
gujaf-276	82	62	audit	audit	NOUN
gujaf-276	82	63	department	department	NOUN
gujaf-276	82	64	,	,	PUNCT
gujaf-276	82	65	and	and	CCONJ
gujaf-276	82	66	internal	internal	ADJ
gujaf-276	82	67	audit	audit	NOUN
gujaf-276	82	68	effectiveness	effectiveness	NOUN
gujaf-276	82	69	:	:	PUNCT
gujaf-276	82	70	a	a	DET
gujaf-276	82	71	conceptual	conceptual	ADJ
gujaf-276	82	72	framework	framework	NOUN
gujaf-276	82	73	nura	nura	PROPN
gujaf-276	82	74	badamasi	badamasi	PROPN
gujaf-276	82	75	,	,	PUNCT
gujaf-276	82	76	adura	adura	NOUN
gujaf-276	82	77	binti	binti	PROPN
gujaf-276	82	78	ahmad	ahmad	PROPN
gujaf-276	82	79	gusau	gusau	PROPN
gujaf-276	82	80	journal	journal	PROPN
gujaf-276	82	81	of	of	ADP
gujaf-276	82	82	accounting	accounting	NOUN
gujaf-276	82	83	and	and	CCONJ
gujaf-276	82	84	finance	finance	NOUN
gujaf-276	82	85	,	,	PUNCT
gujaf-276	82	86	vol	vol	NOUN
gujaf-276	82	87	.	.	PROPN
gujaf-276	82	88	5	5	NUM
gujaf-276	82	89	,	,	PUNCT
gujaf-276	82	90	issue	issue	NOUN
gujaf-276	82	91	1	1	NUM
gujaf-276	82	92	,	,	PUNCT
gujaf-276	82	93	april	april	PROPN
gujaf-276	82	94	,	,	PUNCT
gujaf-276	82	95	2024	2024	NUM
gujaf-276	82	96	47	47	NUM
gujaf-276	82	97	board	board	NOUN
gujaf-276	82	98	characteristics	characteristic	NOUN
gujaf-276	82	99	and	and	CCONJ
gujaf-276	82	100	audit	audit	NOUN
gujaf-276	82	101	quality	quality	NOUN
gujaf-276	82	102	of	of	ADP
gujaf-276	82	103	listed	list	VERB
gujaf-276	82	104	consumer	consumer	NOUN
gujaf-276	82	105	goods	good	NOUN
gujaf-276	82	106	firms	firm	NOUN
gujaf-276	82	107	in	in	ADP
gujaf-276	82	108	nigeria	nigeria	PROPN
gujaf-276	82	109	aliyu	aliyu	PROPN
gujaf-276	82	110	shehu	shehu	PROPN
gujaf-276	82	111	usman	usman	PROPN
gujaf-276	82	112	department	department	PROPN
gujaf-276	82	113	of	of	ADP
gujaf-276	82	114	accounting	accounting	PROPN
gujaf-276	82	115	taraba	taraba	PROPN
gujaf-276	82	116	state	state	PROPN
gujaf-276	82	117	university	university	PROPN
gujaf-276	82	118	,	,	PUNCT
gujaf-276	82	119	jalingo	jalingo	PROPN
gujaf-276	82	120	,	,	PUNCT
gujaf-276	82	121	danson	danson	PROPN
gujaf-276	82	122	andrew	andrew	PROPN
gujaf-276	82	123	gyar	gyar	PROPN
gujaf-276	82	124	department	department	PROPN
gujaf-276	82	125	of	of	ADP
gujaf-276	82	126	accounting	accounting	PROPN
gujaf-276	82	127	taraba	taraba	PROPN
gujaf-276	82	128	state	state	PROPN
gujaf-276	82	129	university	university	PROPN
gujaf-276	82	130	,	,	PUNCT
gujaf-276	82	131	jalingo	jalingo	PROPN
gujaf-276	82	132	,	,	PUNCT
gujaf-276	82	133	abdullahi	abdullahi	PROPN
gujaf-276	82	134	bala	bala	PROPN
gujaf-276	82	135	ado	ado	PROPN
gujaf-276	82	136	department	department	PROPN
gujaf-276	82	137	of	of	ADP
gujaf-276	82	138	accounting	accounting	PROPN
gujaf-276	82	139	al	al	PROPN
gujaf-276	82	140	-	-	PUNCT
gujaf-276	82	141	qalam	qalam	PROPN
gujaf-276	82	142	university	university	PROPN
gujaf-276	82	143	,	,	PUNCT
gujaf-276	82	144	katsina	katsina	PROPN
gujaf-276	82	145	abstract	abstract	PROPN
gujaf-276	82	146	the	the	DET
gujaf-276	82	147	study	study	NOUN
gujaf-276	82	148	investigates	investigate	VERB
gujaf-276	82	149	the	the	DET
gujaf-276	82	150	effects	effect	NOUN
gujaf-276	82	151	of	of	ADP
gujaf-276	82	152	board	board	NOUN
gujaf-276	82	153	characteristics	characteristic	NOUN
gujaf-276	82	154	on	on	ADP
gujaf-276	82	155	the	the	DET
gujaf-276	82	156	audit	audit	NOUN
gujaf-276	82	157	quality	quality	NOUN
gujaf-276	82	158	of	of	ADP
gujaf-276	82	159	publicly	publicly	ADV
gujaf-276	82	160	traded	trade	VERB
gujaf-276	82	161	listed	list	VERB
gujaf-276	82	162	consumer	consumer	NOUN
gujaf-276	82	163	goods	good	NOUN
gujaf-276	82	164	firms	firm	NOUN
gujaf-276	82	165	in	in	ADP
gujaf-276	82	166	nigeria	nigeria	PROPN
gujaf-276	82	167	from	from	ADP
gujaf-276	82	168	2013	2013	NUM
gujaf-276	82	169	to	to	ADP
gujaf-276	82	170	2022	2022	NUM
gujaf-276	82	171	.	.	PUNCT
gujaf-276	83	1	an	an	DET
gujaf-276	83	2	ex	ex	NOUN
gujaf-276	83	3	-	-	ADJ
gujaf-276	83	4	post	post	ADJ
gujaf-276	83	5	facto	facto	X
gujaf-276	83	6	research	research	NOUN
gujaf-276	83	7	approach	approach	NOUN
gujaf-276	83	8	was	be	AUX
gujaf-276	83	9	used	use	VERB
gujaf-276	83	10	in	in	ADP
gujaf-276	83	11	this	this	DET
gujaf-276	83	12	study	study	NOUN
gujaf-276	83	13	.	.	PUNCT
gujaf-276	84	1	for	for	ADP
gujaf-276	84	2	data	data	NOUN
gujaf-276	84	3	analysis	analysis	NOUN
gujaf-276	84	4	,	,	PUNCT
gujaf-276	84	5	the	the	DET
gujaf-276	84	6	panel	panel	NOUN
gujaf-276	84	7	regression	regression	NOUN
gujaf-276	84	8	technique	technique	NOUN
gujaf-276	84	9	was	be	AUX
gujaf-276	84	10	used	use	VERB
gujaf-276	84	11	in	in	ADP
gujaf-276	84	12	the	the	DET
gujaf-276	84	13	study	study	NOUN
gujaf-276	84	14	.	.	PUNCT
gujaf-276	85	1	the	the	DET
gujaf-276	85	2	study	study	NOUN
gujaf-276	85	3	's	's	PART
gujaf-276	85	4	findings	finding	NOUN
gujaf-276	85	5	revealed	reveal	VERB
gujaf-276	85	6	that	that	SCONJ
gujaf-276	85	7	board	board	NOUN
gujaf-276	85	8	independence	independence	NOUN
gujaf-276	85	9	and	and	CCONJ
gujaf-276	85	10	board	board	NOUN
gujaf-276	85	11	financial	financial	ADJ
gujaf-276	85	12	expertise	expertise	NOUN
gujaf-276	85	13	have	have	VERB
gujaf-276	85	14	a	a	DET
gujaf-276	85	15	positive	positive	ADJ
gujaf-276	85	16	and	and	CCONJ
gujaf-276	85	17	significant	significant	ADJ
gujaf-276	85	18	effect	effect	NOUN
gujaf-276	85	19	on	on	ADP
gujaf-276	85	20	the	the	DET
gujaf-276	85	21	audit	audit	NOUN
gujaf-276	85	22	quality	quality	NOUN
gujaf-276	85	23	of	of	ADP
gujaf-276	85	24	nigerian	nigerian	ADJ
gujaf-276	85	25	listed	list	VERB
gujaf-276	85	26	consumer	consumer	NOUN
gujaf-276	85	27	goods	good	NOUN
gujaf-276	85	28	companies	company	NOUN
gujaf-276	85	29	.	.	PUNCT
gujaf-276	86	1	however	however	ADV
gujaf-276	86	2	,	,	PUNCT
gujaf-276	86	3	board	board	NOUN
gujaf-276	86	4	gender	gender	NOUN
gujaf-276	86	5	diversity	diversity	NOUN
gujaf-276	86	6	had	have	VERB
gujaf-276	86	7	a	a	DET
gujaf-276	86	8	negative	negative	ADJ
gujaf-276	86	9	and	and	CCONJ
gujaf-276	86	10	insignificant	insignificant	ADJ
gujaf-276	86	11	effect	effect	NOUN
gujaf-276	86	12	on	on	ADP
gujaf-276	86	13	the	the	DET
gujaf-276	86	14	audit	audit	NOUN
gujaf-276	86	15	quality	quality	NOUN
gujaf-276	86	16	of	of	ADP
gujaf-276	86	17	nigerian	nigerian	ADJ
gujaf-276	86	18	-	-	PUNCT
gujaf-276	86	19	listed	list	VERB
gujaf-276	86	20	consumer	consumer	NOUN
gujaf-276	86	21	goods	good	NOUN
gujaf-276	86	22	companies	company	NOUN
gujaf-276	86	23	.	.	PUNCT
gujaf-276	87	1	the	the	DET
gujaf-276	87	2	study	study	NOUN
gujaf-276	87	3	concludes	conclude	VERB
gujaf-276	87	4	that	that	SCONJ
gujaf-276	87	5	boards	board	NOUN
gujaf-276	87	6	with	with	ADP
gujaf-276	87	7	more	more	ADV
gujaf-276	87	8	independent	independent	ADJ
gujaf-276	87	9	members	member	NOUN
gujaf-276	87	10	who	who	PRON
gujaf-276	87	11	are	be	AUX
gujaf-276	87	12	not	not	PART
gujaf-276	87	13	influenced	influence	VERB
gujaf-276	87	14	by	by	ADP
gujaf-276	87	15	management	management	NOUN
gujaf-276	87	16	may	may	AUX
gujaf-276	87	17	improve	improve	VERB
gujaf-276	87	18	the	the	DET
gujaf-276	87	19	audit	audit	NOUN
gujaf-276	87	20	process	process	NOUN
gujaf-276	87	21	efficacy	efficacy	NOUN
gujaf-276	87	22	.	.	PUNCT
gujaf-276	88	1	to	to	PART
gujaf-276	88	2	improve	improve	VERB
gujaf-276	88	3	audit	audit	NOUN
gujaf-276	88	4	quality	quality	NOUN
gujaf-276	88	5	,	,	PUNCT
gujaf-276	88	6	listed	list	VERB
gujaf-276	88	7	consumer	consumer	NOUN
gujaf-276	88	8	goods	good	NOUN
gujaf-276	88	9	firms	firm	NOUN
gujaf-276	88	10	should	should	AUX
gujaf-276	88	11	focus	focus	VERB
gujaf-276	88	12	on	on	ADP
gujaf-276	88	13	retaining	retain	VERB
gujaf-276	88	14	board	board	NOUN
gujaf-276	88	15	independence	independence	NOUN
gujaf-276	88	16	and	and	CCONJ
gujaf-276	88	17	guaranteeing	guarantee	VERB
gujaf-276	88	18	the	the	DET
gujaf-276	88	19	presence	presence	NOUN
gujaf-276	88	20	of	of	ADP
gujaf-276	88	21	directors	director	NOUN
gujaf-276	88	22	with	with	ADP
gujaf-276	88	23	significant	significant	ADJ
gujaf-276	88	24	financial	financial	ADJ
gujaf-276	88	25	experience	experience	NOUN
gujaf-276	88	26	.	.	PUNCT
gujaf-276	89	1	while	while	SCONJ
gujaf-276	89	2	the	the	DET
gujaf-276	89	3	relationship	relationship	NOUN
gujaf-276	89	4	between	between	ADP
gujaf-276	89	5	board	board	NOUN
gujaf-276	89	6	gender	gender	NOUN
gujaf-276	89	7	diversity	diversity	NOUN
gujaf-276	89	8	and	and	CCONJ
gujaf-276	89	9	audit	audit	NOUN
gujaf-276	89	10	quality	quality	NOUN
gujaf-276	89	11	is	be	AUX
gujaf-276	89	12	still	still	ADV
gujaf-276	89	13	uncertain	uncertain	ADJ
gujaf-276	89	14	,	,	PUNCT
gujaf-276	89	15	it	it	PRON
gujaf-276	89	16	is	be	AUX
gujaf-276	89	17	critical	critical	ADJ
gujaf-276	89	18	to	to	PART
gujaf-276	89	19	promote	promote	VERB
gujaf-276	89	20	diversity	diversity	NOUN
gujaf-276	89	21	and	and	CCONJ
gujaf-276	89	22	inclusivity	inclusivity	NOUN
gujaf-276	89	23	on	on	ADP
gujaf-276	89	24	corporate	corporate	ADJ
gujaf-276	89	25	boards	board	NOUN
gujaf-276	89	26	in	in	ADP
gujaf-276	89	27	order	order	NOUN
gujaf-276	89	28	to	to	PART
gujaf-276	89	29	build	build	VERB
gujaf-276	89	30	a	a	DET
gujaf-276	89	31	more	more	ADV
gujaf-276	89	32	robust	robust	ADJ
gujaf-276	89	33	governance	governance	NOUN
gujaf-276	89	34	structure	structure	NOUN
gujaf-276	89	35	.	.	PUNCT
gujaf-276	90	1	continuous	continuous	ADJ
gujaf-276	90	2	monitoring	monitoring	NOUN
gujaf-276	90	3	and	and	CCONJ
gujaf-276	90	4	research	research	NOUN
gujaf-276	90	5	in	in	ADP
gujaf-276	90	6	this	this	DET
gujaf-276	90	7	area	area	NOUN
gujaf-276	90	8	will	will	AUX
gujaf-276	90	9	contribute	contribute	VERB
gujaf-276	90	10	to	to	ADP
gujaf-276	90	11	a	a	DET
gujaf-276	90	12	better	well	ADJ
gujaf-276	90	13	understanding	understanding	NOUN
gujaf-276	90	14	of	of	ADP
gujaf-276	90	15	the	the	DET
gujaf-276	90	16	relationship	relationship	NOUN
gujaf-276	90	17	between	between	ADP
gujaf-276	90	18	gender	gender	NOUN
gujaf-276	90	19	diversity	diversity	NOUN
gujaf-276	90	20	and	and	CCONJ
gujaf-276	90	21	audit	audit	NOUN
gujaf-276	90	22	quality	quality	NOUN
gujaf-276	90	23	.	.	PUNCT
gujaf-276	91	1	keywords	keyword	NOUN
gujaf-276	91	2	:	:	PUNCT
gujaf-276	91	3	board	board	NOUN
gujaf-276	91	4	independence	independence	NOUN
gujaf-276	91	5	,	,	PUNCT
gujaf-276	91	6	financial	financial	ADJ
gujaf-276	91	7	expertise	expertise	NOUN
gujaf-276	91	8	,	,	PUNCT
gujaf-276	91	9	gender	gender	NOUN
gujaf-276	91	10	diversity	diversity	NOUN
gujaf-276	91	11	and	and	CCONJ
gujaf-276	91	12	audit	audit	NOUN
gujaf-276	91	13	quality	quality	NOUN
gujaf-276	91	14	1	1	NUM
gujaf-276	91	15	.	.	PUNCT
gujaf-276	91	16	introduction	introduction	NOUN
gujaf-276	91	17	corporate	corporate	ADJ
gujaf-276	91	18	governance	governance	NOUN
gujaf-276	91	19	and	and	CCONJ
gujaf-276	91	20	financial	financial	ADJ
gujaf-276	91	21	transparency	transparency	NOUN
gujaf-276	91	22	have	have	AUX
gujaf-276	91	23	gained	gain	VERB
gujaf-276	91	24	increasing	increase	VERB
gujaf-276	91	25	importance	importance	NOUN
gujaf-276	91	26	in	in	ADP
gujaf-276	91	27	the	the	DET
gujaf-276	91	28	global	global	ADJ
gujaf-276	91	29	business	business	PROPN
gujaf-276	91	30	environment	environment	NOUN
gujaf-276	91	31	.	.	PUNCT
gujaf-276	92	1	in	in	ADP
gujaf-276	92	2	nigeria	nigeria	PROPN
gujaf-276	92	3	,	,	PUNCT
gujaf-276	92	4	as	as	ADP
gujaf-276	92	5	in	in	ADP
gujaf-276	92	6	many	many	ADJ
gujaf-276	92	7	emerging	emerge	VERB
gujaf-276	92	8	economies	economy	NOUN
gujaf-276	92	9	,	,	PUNCT
gujaf-276	92	10	the	the	DET
gujaf-276	92	11	role	role	NOUN
gujaf-276	92	12	of	of	ADP
gujaf-276	92	13	the	the	DET
gujaf-276	92	14	corporate	corporate	ADJ
gujaf-276	92	15	board	board	NOUN
gujaf-276	92	16	and	and	CCONJ
gujaf-276	92	17	the	the	DET
gujaf-276	92	18	quality	quality	NOUN
gujaf-276	92	19	of	of	ADP
gujaf-276	92	20	the	the	DET
gujaf-276	92	21	financial	financial	ADJ
gujaf-276	92	22	audit	audit	NOUN
gujaf-276	92	23	are	be	AUX
gujaf-276	92	24	critical	critical	ADJ
gujaf-276	92	25	elements	element	NOUN
gujaf-276	92	26	in	in	ADP
gujaf-276	92	27	maintaining	maintain	VERB
gujaf-276	92	28	public	public	ADJ
gujaf-276	92	29	confidence	confidence	NOUN
gujaf-276	92	30	and	and	CCONJ
gujaf-276	92	31	ensuring	ensure	VERB
gujaf-276	92	32	sustainable	sustainable	ADJ
gujaf-276	92	33	economic	economic	ADJ
gujaf-276	92	34	growth	growth	NOUN
gujaf-276	92	35	.	.	PUNCT
gujaf-276	93	1	the	the	DET
gujaf-276	93	2	consumer	consumer	NOUN
gujaf-276	93	3	goods	good	NOUN
gujaf-276	93	4	sector	sector	NOUN
gujaf-276	93	5	,	,	PUNCT
gujaf-276	93	6	being	be	AUX
gujaf-276	93	7	a	a	DET
gujaf-276	93	8	significant	significant	ADJ
gujaf-276	93	9	contributor	contributor	NOUN
gujaf-276	93	10	to	to	ADP
gujaf-276	93	11	the	the	DET
gujaf-276	93	12	nigerian	nigerian	ADJ
gujaf-276	93	13	economy	economy	NOUN
gujaf-276	93	14	,	,	PUNCT
gujaf-276	93	15	warrants	warrant	NOUN
gujaf-276	93	16	particular	particular	ADJ
gujaf-276	93	17	attention	attention	NOUN
gujaf-276	93	18	in	in	ADP
gujaf-276	93	19	this	this	DET
gujaf-276	93	20	context	context	NOUN
gujaf-276	93	21	.	.	PUNCT
gujaf-276	94	1	the	the	DET
gujaf-276	94	2	quality	quality	NOUN
gujaf-276	94	3	of	of	ADP
gujaf-276	94	4	the	the	DET
gujaf-276	94	5	gusau	gusau	ADJ
gujaf-276	94	6	journal	journal	NOUN
gujaf-276	94	7	of	of	ADP
gujaf-276	94	8	accounting	accounting	NOUN
gujaf-276	94	9	and	and	CCONJ
gujaf-276	94	10	finance	finance	NOUN
gujaf-276	94	11	,	,	PUNCT
gujaf-276	94	12	vol	vol	NOUN
gujaf-276	94	13	.	.	PROPN
gujaf-276	94	14	5	5	NUM
gujaf-276	94	15	,	,	PUNCT
gujaf-276	94	16	issue	issue	NOUN
gujaf-276	94	17	1	1	NUM
gujaf-276	94	18	,	,	PUNCT
gujaf-276	94	19	april	april	PROPN
gujaf-276	94	20	,	,	PUNCT
gujaf-276	94	21	2024	2024	NUM
gujaf-276	94	22	48	48	NUM
gujaf-276	94	23	financial	financial	ADJ
gujaf-276	94	24	statements	statement	NOUN
gujaf-276	94	25	in	in	ADP
gujaf-276	94	26	these	these	DET
gujaf-276	94	27	sectors	sector	NOUN
gujaf-276	94	28	is	be	AUX
gujaf-276	94	29	vital	vital	ADJ
gujaf-276	94	30	for	for	ADP
gujaf-276	94	31	their	their	PRON
gujaf-276	94	32	efficient	efficient	ADJ
gujaf-276	94	33	operations	operation	NOUN
gujaf-276	94	34	and	and	CCONJ
gujaf-276	94	35	sustainability	sustainability	NOUN
gujaf-276	94	36	.	.	PUNCT
gujaf-276	95	1	the	the	DET
gujaf-276	95	2	veracity	veracity	NOUN
gujaf-276	95	3	of	of	ADP
gujaf-276	95	4	financial	financial	ADJ
gujaf-276	95	5	statements	statement	NOUN
gujaf-276	95	6	and	and	CCONJ
gujaf-276	95	7	the	the	DET
gujaf-276	95	8	quality	quality	NOUN
gujaf-276	95	9	of	of	ADP
gujaf-276	95	10	financial	financial	ADJ
gujaf-276	95	11	reporting	reporting	NOUN
gujaf-276	95	12	are	be	AUX
gujaf-276	95	13	critical	critical	ADJ
gujaf-276	95	14	for	for	ADP
gujaf-276	95	15	preserving	preserve	VERB
gujaf-276	95	16	investor	investor	NOUN
gujaf-276	95	17	confidence	confidence	NOUN
gujaf-276	95	18	in	in	ADP
gujaf-276	95	19	capital	capital	NOUN
gujaf-276	95	20	markets	market	NOUN
gujaf-276	95	21	.	.	PUNCT
gujaf-276	96	1	audit	audit	NOUN
gujaf-276	96	2	oversight	oversight	NOUN
gujaf-276	96	3	is	be	AUX
gujaf-276	96	4	critical	critical	ADJ
gujaf-276	96	5	to	to	ADP
gujaf-276	96	6	ensuring	ensure	VERB
gujaf-276	96	7	the	the	DET
gujaf-276	96	8	integrity	integrity	NOUN
gujaf-276	96	9	and	and	CCONJ
gujaf-276	96	10	accuracy	accuracy	NOUN
gujaf-276	96	11	of	of	ADP
gujaf-276	96	12	financial	financial	ADJ
gujaf-276	96	13	reporting	reporting	NOUN
gujaf-276	96	14	.	.	PUNCT
gujaf-276	97	1	the	the	DET
gujaf-276	97	2	characteristics	characteristic	NOUN
gujaf-276	97	3	of	of	ADP
gujaf-276	97	4	a	a	DET
gujaf-276	97	5	company	company	NOUN
gujaf-276	97	6	's	's	PART
gujaf-276	97	7	board	board	NOUN
gujaf-276	97	8	of	of	ADP
gujaf-276	97	9	directors	director	NOUN
gujaf-276	97	10	are	be	AUX
gujaf-276	97	11	an	an	DET
gujaf-276	97	12	essential	essential	ADJ
gujaf-276	97	13	component	component	NOUN
gujaf-276	97	14	that	that	PRON
gujaf-276	97	15	determines	determine	VERB
gujaf-276	97	16	audit	audit	NOUN
gujaf-276	97	17	quality	quality	NOUN
gujaf-276	97	18	.	.	PUNCT
gujaf-276	98	1	when	when	SCONJ
gujaf-276	98	2	audit	audit	NOUN
gujaf-276	98	3	quality	quality	NOUN
gujaf-276	98	4	is	be	AUX
gujaf-276	98	5	degraded	degrade	VERB
gujaf-276	98	6	,	,	PUNCT
gujaf-276	98	7	predicting	predict	VERB
gujaf-276	98	8	unethical	unethical	ADJ
gujaf-276	98	9	activity	activity	NOUN
gujaf-276	98	10	in	in	ADP
gujaf-276	98	11	the	the	DET
gujaf-276	98	12	financial	financial	ADJ
gujaf-276	98	13	reporting	reporting	NOUN
gujaf-276	98	14	system	system	NOUN
gujaf-276	98	15	seems	seem	VERB
gujaf-276	98	16	normal	normal	ADJ
gujaf-276	98	17	.	.	PUNCT
gujaf-276	99	1	the	the	DET
gujaf-276	99	2	consistent	consistent	ADJ
gujaf-276	99	3	incidence	incidence	NOUN
gujaf-276	99	4	of	of	ADP
gujaf-276	99	5	business	business	NOUN
gujaf-276	99	6	scandals	scandal	NOUN
gujaf-276	99	7	and	and	CCONJ
gujaf-276	99	8	company	company	NOUN
gujaf-276	99	9	failures	failure	NOUN
gujaf-276	99	10	appears	appear	VERB
gujaf-276	99	11	to	to	PART
gujaf-276	99	12	be	be	AUX
gujaf-276	99	13	the	the	DET
gujaf-276	99	14	logical	logical	ADJ
gujaf-276	99	15	result	result	NOUN
gujaf-276	99	16	of	of	ADP
gujaf-276	99	17	dishonest	dishonest	ADJ
gujaf-276	99	18	financial	financial	ADJ
gujaf-276	99	19	reporting	reporting	NOUN
gujaf-276	99	20	and	and	CCONJ
gujaf-276	99	21	a	a	DET
gujaf-276	99	22	lack	lack	NOUN
gujaf-276	99	23	of	of	ADP
gujaf-276	99	24	quality	quality	NOUN
gujaf-276	99	25	audits	audits	NOUN
gujaf-276	99	26	(	(	PUNCT
gujaf-276	99	27	adeyemi	adeyemi	ADP
gujaf-276	99	28	&	&	CCONJ
gujaf-276	99	29	fagbemi	fagbemi	PROPN
gujaf-276	99	30	,	,	PUNCT
gujaf-276	99	31	2010	2010	NUM
gujaf-276	99	32	)	)	PUNCT
gujaf-276	99	33	.	.	PUNCT
gujaf-276	100	1	falsified	falsify	VERB
gujaf-276	100	2	financial	financial	ADJ
gujaf-276	100	3	statements	statement	NOUN
gujaf-276	100	4	undermine	undermine	VERB
gujaf-276	100	5	the	the	DET
gujaf-276	100	6	reliability	reliability	NOUN
gujaf-276	100	7	,	,	PUNCT
gujaf-276	100	8	quality	quality	NOUN
gujaf-276	100	9	,	,	PUNCT
gujaf-276	100	10	transparency	transparency	NOUN
gujaf-276	100	11	,	,	PUNCT
gujaf-276	100	12	and	and	CCONJ
gujaf-276	100	13	integrity	integrity	NOUN
gujaf-276	100	14	of	of	ADP
gujaf-276	100	15	the	the	DET
gujaf-276	100	16	financial	financial	ADJ
gujaf-276	100	17	reporting	reporting	NOUN
gujaf-276	100	18	process	process	NOUN
gujaf-276	100	19	,	,	PUNCT
gujaf-276	100	20	jeopardize	jeopardize	VERB
gujaf-276	100	21	the	the	DET
gujaf-276	100	22	integrity	integrity	NOUN
gujaf-276	100	23	and	and	CCONJ
gujaf-276	100	24	objectivity	objectivity	NOUN
gujaf-276	100	25	of	of	ADP
gujaf-276	100	26	auditing	auditing	NOUN
gujaf-276	100	27	professionals	professional	NOUN
gujaf-276	100	28	,	,	PUNCT
gujaf-276	100	29	particularly	particularly	ADV
gujaf-276	100	30	auditors	auditor	NOUN
gujaf-276	100	31	and	and	CCONJ
gujaf-276	100	32	auditing	auditing	NOUN
gujaf-276	100	33	firms	firm	NOUN
gujaf-276	100	34	,	,	PUNCT
gujaf-276	100	35	and	and	CCONJ
gujaf-276	100	36	reduce	reduce	VERB
gujaf-276	100	37	investor	investor	NOUN
gujaf-276	100	38	’s	’s	PART
gujaf-276	100	39	confidence	confidence	NOUN
gujaf-276	100	40	in	in	ADP
gujaf-276	100	41	the	the	DET
gujaf-276	100	42	reliability	reliability	NOUN
gujaf-276	100	43	of	of	ADP
gujaf-276	100	44	financial	financial	ADJ
gujaf-276	100	45	information	information	NOUN
gujaf-276	100	46	(	(	PUNCT
gujaf-276	100	47	akhidime	akhidime	NOUN
gujaf-276	100	48	,	,	PUNCT
gujaf-276	100	49	2019	2019	NUM
gujaf-276	100	50	)	)	PUNCT
gujaf-276	100	51	.	.	PUNCT
gujaf-276	101	1	the	the	DET
gujaf-276	101	2	study	study	NOUN
gujaf-276	101	3	delves	delve	VERB
gujaf-276	101	4	into	into	ADP
gujaf-276	101	5	the	the	DET
gujaf-276	101	6	multifaceted	multifaceted	ADJ
gujaf-276	101	7	dimensions	dimension	NOUN
gujaf-276	101	8	of	of	ADP
gujaf-276	101	9	the	the	DET
gujaf-276	101	10	board	board	NOUN
gujaf-276	101	11	characteristics	characteristic	NOUN
gujaf-276	101	12	.	.	PUNCT
gujaf-276	102	1	however	however	ADV
gujaf-276	102	2	,	,	PUNCT
gujaf-276	102	3	board	board	NOUN
gujaf-276	102	4	characteristics	characteristic	NOUN
gujaf-276	102	5	such	such	ADJ
gujaf-276	102	6	as	as	ADP
gujaf-276	102	7	independence	independence	NOUN
gujaf-276	102	8	,	,	PUNCT
gujaf-276	102	9	financial	financial	ADJ
gujaf-276	102	10	expertise	expertise	NOUN
gujaf-276	102	11	,	,	PUNCT
gujaf-276	102	12	and	and	CCONJ
gujaf-276	102	13	diversity	diversity	NOUN
gujaf-276	102	14	can	can	AUX
gujaf-276	102	15	have	have	VERB
gujaf-276	102	16	a	a	DET
gujaf-276	102	17	substantial	substantial	ADJ
gujaf-276	102	18	impact	impact	NOUN
gujaf-276	102	19	on	on	ADP
gujaf-276	102	20	the	the	DET
gujaf-276	102	21	audit	audit	NOUN
gujaf-276	102	22	quality	quality	NOUN
gujaf-276	102	23	.	.	PUNCT
gujaf-276	103	1	these	these	DET
gujaf-276	103	2	characteristics	characteristic	NOUN
gujaf-276	103	3	help	help	VERB
gujaf-276	103	4	the	the	DET
gujaf-276	103	5	board	board	NOUN
gujaf-276	103	6	give	give	VERB
gujaf-276	103	7	objective	objective	ADJ
gujaf-276	103	8	oversight	oversight	NOUN
gujaf-276	103	9	,	,	PUNCT
gujaf-276	103	10	ask	ask	VERB
gujaf-276	103	11	probing	probe	VERB
gujaf-276	103	12	questions	question	NOUN
gujaf-276	103	13	,	,	PUNCT
gujaf-276	103	14	challenge	challenge	NOUN
gujaf-276	103	15	management	management	NOUN
gujaf-276	103	16	and	and	CCONJ
gujaf-276	103	17	auditors	auditor	NOUN
gujaf-276	103	18	,	,	PUNCT
gujaf-276	103	19	and	and	CCONJ
gujaf-276	103	20	assure	assure	VERB
gujaf-276	103	21	compliance	compliance	NOUN
gujaf-276	103	22	with	with	ADP
gujaf-276	103	23	accounting	accounting	NOUN
gujaf-276	103	24	rules	rule	NOUN
gujaf-276	103	25	and	and	CCONJ
gujaf-276	103	26	regulations	regulation	NOUN
gujaf-276	103	27	.	.	PUNCT
gujaf-276	104	1	investors	investor	NOUN
gujaf-276	104	2	and	and	CCONJ
gujaf-276	104	3	other	other	ADJ
gujaf-276	104	4	stakeholders	stakeholder	NOUN
gujaf-276	104	5	in	in	ADP
gujaf-276	104	6	corporate	corporate	ADJ
gujaf-276	104	7	organizations	organization	NOUN
gujaf-276	104	8	have	have	AUX
gujaf-276	104	9	recently	recently	ADV
gujaf-276	104	10	found	find	VERB
gujaf-276	104	11	the	the	DET
gujaf-276	104	12	current	current	ADJ
gujaf-276	104	13	status	status	NOUN
gujaf-276	104	14	of	of	ADP
gujaf-276	104	15	audit	audit	NOUN
gujaf-276	104	16	quality	quality	NOUN
gujaf-276	104	17	to	to	PART
gujaf-276	104	18	be	be	AUX
gujaf-276	104	19	intolerable	intolerable	ADJ
gujaf-276	104	20	.	.	PUNCT
gujaf-276	105	1	this	this	PRON
gujaf-276	105	2	is	be	AUX
gujaf-276	105	3	due	due	ADJ
gujaf-276	105	4	to	to	ADP
gujaf-276	105	5	the	the	DET
gujaf-276	105	6	constant	constant	ADJ
gujaf-276	105	7	corporate	corporate	ADJ
gujaf-276	105	8	accounting	accounting	NOUN
gujaf-276	105	9	scandals	scandal	NOUN
gujaf-276	105	10	that	that	PRON
gujaf-276	105	11	have	have	AUX
gujaf-276	105	12	stunned	stun	VERB
gujaf-276	105	13	the	the	DET
gujaf-276	105	14	business	business	NOUN
gujaf-276	105	15	world	world	NOUN
gujaf-276	105	16	.	.	PUNCT
gujaf-276	106	1	recent	recent	ADJ
gujaf-276	106	2	accounting	accounting	NOUN
gujaf-276	106	3	scandals	scandal	NOUN
gujaf-276	106	4	in	in	ADP
gujaf-276	106	5	industrialized	industrialized	ADJ
gujaf-276	106	6	countries	country	NOUN
gujaf-276	106	7	have	have	AUX
gujaf-276	106	8	resulted	result	VERB
gujaf-276	106	9	in	in	ADP
gujaf-276	106	10	high	high	ADJ
gujaf-276	106	11	-	-	PUNCT
gujaf-276	106	12	profile	profile	NOUN
gujaf-276	106	13	corporate	corporate	ADJ
gujaf-276	106	14	failures	failure	NOUN
gujaf-276	106	15	.	.	PUNCT
gujaf-276	107	1	even	even	ADV
gujaf-276	107	2	the	the	DET
gujaf-276	107	3	big	big	ADJ
gujaf-276	107	4	four	four	NUM
gujaf-276	107	5	audit	audit	NOUN
gujaf-276	107	6	firms	firm	NOUN
gujaf-276	107	7	have	have	AUX
gujaf-276	107	8	been	be	AUX
gujaf-276	107	9	implicated	implicate	VERB
gujaf-276	107	10	in	in	ADP
gujaf-276	107	11	various	various	ADJ
gujaf-276	107	12	scandals	scandal	NOUN
gujaf-276	107	13	,	,	PUNCT
gujaf-276	107	14	including	include	VERB
gujaf-276	107	15	patisserie	patisserie	ADJ
gujaf-276	107	16	valerie	valerie	NOUN
gujaf-276	107	17	(	(	PUNCT
gujaf-276	107	18	grant	grant	PROPN
gujaf-276	107	19	thornton	thornton	PROPN
gujaf-276	107	20	)	)	PUNCT
gujaf-276	107	21	,	,	PUNCT
gujaf-276	107	22	rolls	roll	NOUN
gujaf-276	107	23	-	-	PUNCT
gujaf-276	107	24	royce	royce	PROPN
gujaf-276	107	25	(	(	PUNCT
gujaf-276	107	26	kpmg	kpmg	PROPN
gujaf-276	107	27	)	)	PUNCT
gujaf-276	107	28	,	,	PUNCT
gujaf-276	107	29	bt	bt	PROPN
gujaf-276	107	30	(	(	PUNCT
gujaf-276	107	31	price	price	NOUN
gujaf-276	107	32	waterhouse	waterhouse	NOUN
gujaf-276	107	33	coopers	cooper	NOUN
gujaf-276	107	34	)	)	PUNCT
gujaf-276	107	35	,	,	PUNCT
gujaf-276	107	36	mitie	mitie	PROPN
gujaf-276	107	37	group	group	NOUN
gujaf-276	107	38	(	(	PUNCT
gujaf-276	107	39	deloitte	deloitte	PROPN
gujaf-276	107	40	)	)	PUNCT
gujaf-276	107	41	,	,	PUNCT
gujaf-276	107	42	bhs	bhs	PROPN
gujaf-276	107	43	(	(	PUNCT
gujaf-276	107	44	pwc	pwc	PROPN
gujaf-276	107	45	)	)	PUNCT
gujaf-276	107	46	,	,	PUNCT
gujaf-276	107	47	and	and	CCONJ
gujaf-276	107	48	ted	te	VERB
gujaf-276	107	49	baker	baker	PROPN
gujaf-276	107	50	(	(	PUNCT
gujaf-276	107	51	kpmg	kpmg	PROPN
gujaf-276	107	52	)	)	PUNCT
gujaf-276	107	53	.	.	PUNCT
gujaf-276	108	1	due	due	ADP
gujaf-276	108	2	to	to	ADP
gujaf-276	108	3	nigeria	nigeria	PROPN
gujaf-276	108	4	's	's	PART
gujaf-276	108	5	unfavorable	unfavorable	ADJ
gujaf-276	108	6	reputation	reputation	NOUN
gujaf-276	108	7	,	,	PUNCT
gujaf-276	108	8	the	the	DET
gujaf-276	108	9	accounting	accounting	NOUN
gujaf-276	108	10	scandal	scandal	NOUN
gujaf-276	108	11	at	at	ADP
gujaf-276	108	12	cadbury	cadbury	PROPN
gujaf-276	108	13	nigeria	nigeria	PROPN
gujaf-276	108	14	(	(	PUNCT
gujaf-276	108	15	akintola	akintola	PROPN
gujaf-276	108	16	williams	williams	PROPN
gujaf-276	108	17	deloitte	deloitte	PROPN
gujaf-276	108	18	)	)	PUNCT
gujaf-276	108	19	and	and	CCONJ
gujaf-276	108	20	,	,	PUNCT
gujaf-276	108	21	more	more	ADV
gujaf-276	108	22	recently	recently	ADV
gujaf-276	108	23	,	,	PUNCT
gujaf-276	108	24	the	the	DET
gujaf-276	108	25	generic	generic	ADJ
gujaf-276	108	26	electric	electric	ADJ
gujaf-276	108	27	case	case	NOUN
gujaf-276	108	28	,	,	PUNCT
gujaf-276	108	29	have	have	AUX
gujaf-276	108	30	caused	cause	VERB
gujaf-276	108	31	a	a	DET
gujaf-276	108	32	loss	loss	NOUN
gujaf-276	108	33	of	of	ADP
gujaf-276	108	34	public	public	ADJ
gujaf-276	108	35	confidence	confidence	NOUN
gujaf-276	108	36	in	in	ADP
gujaf-276	108	37	conducting	conduct	VERB
gujaf-276	108	38	business	business	NOUN
gujaf-276	108	39	in	in	ADP
gujaf-276	108	40	the	the	DET
gujaf-276	108	41	country	country	NOUN
gujaf-276	108	42	.	.	PUNCT
gujaf-276	109	1	according	accord	VERB
gujaf-276	109	2	to	to	ADP
gujaf-276	109	3	aifuwa	aifuwa	PROPN
gujaf-276	109	4	and	and	CCONJ
gujaf-276	109	5	embele	embele	PROPN
gujaf-276	109	6	(	(	PUNCT
gujaf-276	109	7	2019	2019	NUM
gujaf-276	109	8	)	)	PUNCT
gujaf-276	109	9	,	,	PUNCT
gujaf-276	109	10	a	a	DET
gujaf-276	109	11	firm	firm	NOUN
gujaf-276	109	12	's	's	PART
gujaf-276	109	13	failure	failure	NOUN
gujaf-276	109	14	to	to	PART
gujaf-276	109	15	adhere	adhere	VERB
gujaf-276	109	16	to	to	ADP
gujaf-276	109	17	the	the	DET
gujaf-276	109	18	nigerian	nigerian	ADJ
gujaf-276	109	19	code	code	NOUN
gujaf-276	109	20	of	of	ADP
gujaf-276	109	21	corporate	corporate	ADJ
gujaf-276	109	22	governance	governance	NOUN
gujaf-276	109	23	is	be	AUX
gujaf-276	109	24	the	the	DET
gujaf-276	109	25	main	main	ADJ
gujaf-276	109	26	reason	reason	NOUN
gujaf-276	109	27	for	for	ADP
gujaf-276	109	28	these	these	DET
gujaf-276	109	29	corporate	corporate	ADJ
gujaf-276	109	30	accounting	accounting	NOUN
gujaf-276	109	31	issues	issue	NOUN
gujaf-276	109	32	.	.	PUNCT
gujaf-276	110	1	the	the	DET
gujaf-276	110	2	consumer	consumer	NOUN
gujaf-276	110	3	products	product	NOUN
gujaf-276	110	4	market	market	NOUN
gujaf-276	110	5	in	in	ADP
gujaf-276	110	6	nigeria	nigeria	PROPN
gujaf-276	110	7	is	be	AUX
gujaf-276	110	8	a	a	DET
gujaf-276	110	9	thriving	thrive	VERB
gujaf-276	110	10	one	one	NOUN
gujaf-276	110	11	that	that	PRON
gujaf-276	110	12	is	be	AUX
gujaf-276	110	13	characterized	characterize	VERB
gujaf-276	110	14	by	by	ADP
gujaf-276	110	15	intense	intense	ADJ
gujaf-276	110	16	competition	competition	NOUN
gujaf-276	110	17	,	,	PUNCT
gujaf-276	110	18	governmental	governmental	ADJ
gujaf-276	110	19	restrictions	restriction	NOUN
gujaf-276	110	20	,	,	PUNCT
gujaf-276	110	21	and	and	CCONJ
gujaf-276	110	22	particular	particular	ADJ
gujaf-276	110	23	risks	risk	NOUN
gujaf-276	110	24	.	.	PUNCT
gujaf-276	111	1	maintaining	maintain	VERB
gujaf-276	111	2	accurate	accurate	ADJ
gujaf-276	111	3	financial	financial	ADJ
gujaf-276	111	4	reporting	reporting	NOUN
gujaf-276	111	5	and	and	CCONJ
gujaf-276	111	6	promoting	promote	VERB
gujaf-276	111	7	investor	investor	NOUN
gujaf-276	111	8	confidence	confidence	NOUN
gujaf-276	111	9	require	require	VERB
gujaf-276	111	10	an	an	DET
gujaf-276	111	11	gusau	gusau	ADJ
gujaf-276	111	12	journal	journal	NOUN
gujaf-276	111	13	of	of	ADP
gujaf-276	111	14	accounting	accounting	NOUN
gujaf-276	111	15	and	and	CCONJ
gujaf-276	111	16	finance	finance	NOUN
gujaf-276	111	17	,	,	PUNCT
gujaf-276	111	18	vol	vol	NOUN
gujaf-276	111	19	.	.	PROPN
gujaf-276	111	20	5	5	NUM
gujaf-276	111	21	,	,	PUNCT
gujaf-276	111	22	issue	issue	NOUN
gujaf-276	111	23	1	1	NUM
gujaf-276	111	24	,	,	PUNCT
gujaf-276	111	25	april	april	PROPN
gujaf-276	111	26	,	,	PUNCT
gujaf-276	111	27	2024	2024	NUM
gujaf-276	111	28	49	49	NUM
gujaf-276	111	29	understanding	understanding	NOUN
gujaf-276	111	30	of	of	ADP
gujaf-276	111	31	how	how	SCONJ
gujaf-276	111	32	board	board	NOUN
gujaf-276	111	33	features	feature	NOUN
gujaf-276	111	34	affect	affect	VERB
gujaf-276	111	35	audit	audit	NOUN
gujaf-276	111	36	quality	quality	NOUN
gujaf-276	111	37	.	.	PUNCT
gujaf-276	112	1	the	the	DET
gujaf-276	112	2	goal	goal	NOUN
gujaf-276	112	3	of	of	ADP
gujaf-276	112	4	this	this	DET
gujaf-276	112	5	study	study	NOUN
gujaf-276	112	6	is	be	AUX
gujaf-276	112	7	to	to	PART
gujaf-276	112	8	ascertain	ascertain	VERB
gujaf-276	112	9	how	how	SCONJ
gujaf-276	112	10	the	the	DET
gujaf-276	112	11	board	board	NOUN
gujaf-276	112	12	's	's	PART
gujaf-276	112	13	characteristics	characteristic	NOUN
gujaf-276	112	14	affect	affect	VERB
gujaf-276	112	15	the	the	DET
gujaf-276	112	16	audit	audit	NOUN
gujaf-276	112	17	quality	quality	NOUN
gujaf-276	112	18	of	of	ADP
gujaf-276	112	19	nigeria	nigeria	PROPN
gujaf-276	112	20	's	's	PART
gujaf-276	112	21	listed	list	VERB
gujaf-276	112	22	consumer	consumer	NOUN
gujaf-276	112	23	products	product	NOUN
gujaf-276	112	24	companies	company	NOUN
gujaf-276	112	25	.	.	PUNCT
gujaf-276	113	1	this	this	DET
gujaf-276	113	2	study	study	NOUN
gujaf-276	113	3	aims	aim	VERB
gujaf-276	113	4	to	to	PART
gujaf-276	113	5	shed	shed	VERB
gujaf-276	113	6	light	light	NOUN
gujaf-276	113	7	on	on	ADP
gujaf-276	113	8	the	the	DET
gujaf-276	113	9	specific	specific	ADJ
gujaf-276	113	10	elements	element	NOUN
gujaf-276	113	11	that	that	PRON
gujaf-276	113	12	improve	improve	VERB
gujaf-276	113	13	audit	audit	NOUN
gujaf-276	113	14	quality	quality	NOUN
gujaf-276	113	15	in	in	ADP
gujaf-276	113	16	the	the	DET
gujaf-276	113	17	nigerian	nigerian	ADJ
gujaf-276	113	18	consumer	consumer	NOUN
gujaf-276	113	19	goods	good	NOUN
gujaf-276	113	20	industry	industry	NOUN
gujaf-276	113	21	by	by	ADP
gujaf-276	113	22	investigating	investigate	VERB
gujaf-276	113	23	the	the	DET
gujaf-276	113	24	relationship	relationship	NOUN
gujaf-276	113	25	between	between	ADP
gujaf-276	113	26	board	board	NOUN
gujaf-276	113	27	characteristics	characteristic	NOUN
gujaf-276	113	28	and	and	CCONJ
gujaf-276	113	29	audit	audit	NOUN
gujaf-276	113	30	quality	quality	NOUN
gujaf-276	113	31	.	.	PUNCT
gujaf-276	114	1	therefore	therefore	ADV
gujaf-276	114	2	,	,	PUNCT
gujaf-276	114	3	the	the	DET
gujaf-276	114	4	study	study	NOUN
gujaf-276	114	5	seek	seek	VERB
gujaf-276	114	6	to	to	PART
gujaf-276	114	7	examine	examine	VERB
gujaf-276	114	8	the	the	DET
gujaf-276	114	9	effect	effect	NOUN
gujaf-276	114	10	of	of	ADP
gujaf-276	114	11	board	board	NOUN
gujaf-276	114	12	characteristics	characteristic	NOUN
gujaf-276	114	13	on	on	ADP
gujaf-276	114	14	audit	audit	NOUN
gujaf-276	114	15	quality	quality	NOUN
gujaf-276	114	16	of	of	ADP
gujaf-276	114	17	listed	list	VERB
gujaf-276	114	18	consumer	consumer	NOUN
gujaf-276	114	19	goods	good	NOUN
gujaf-276	114	20	firms	firm	NOUN
gujaf-276	114	21	in	in	ADP
gujaf-276	114	22	nigeria	nigeria	PROPN
gujaf-276	114	23	.	.	PUNCT
gujaf-276	115	1	the	the	DET
gujaf-276	115	2	rest	rest	NOUN
gujaf-276	115	3	of	of	ADP
gujaf-276	115	4	the	the	DET
gujaf-276	115	5	paper	paper	NOUN
gujaf-276	115	6	is	be	AUX
gujaf-276	115	7	organised	organise	VERB
gujaf-276	115	8	as	as	SCONJ
gujaf-276	115	9	follows	follow	VERB
gujaf-276	115	10	;	;	PUNCT
gujaf-276	115	11	section	section	NOUN
gujaf-276	115	12	2	2	NUM
gujaf-276	115	13	present	present	VERB
gujaf-276	115	14	the	the	DET
gujaf-276	115	15	literature	literature	NOUN
gujaf-276	115	16	and	and	CCONJ
gujaf-276	115	17	theoretical	theoretical	ADJ
gujaf-276	115	18	framework	framework	NOUN
gujaf-276	115	19	.	.	PUNCT
gujaf-276	116	1	section	section	NOUN
gujaf-276	116	2	3	3	NUM
gujaf-276	116	3	provides	provide	VERB
gujaf-276	116	4	the	the	DET
gujaf-276	116	5	methodology	methodology	NOUN
gujaf-276	116	6	and	and	CCONJ
gujaf-276	116	7	the	the	DET
gujaf-276	116	8	results	result	NOUN
gujaf-276	116	9	and	and	CCONJ
gujaf-276	116	10	discussion	discussion	NOUN
gujaf-276	116	11	are	be	AUX
gujaf-276	116	12	presented	present	VERB
gujaf-276	116	13	in	in	ADP
gujaf-276	116	14	section	section	NOUN
gujaf-276	116	15	4	4	NUM
gujaf-276	116	16	.	.	PUNCT
gujaf-276	117	1	finally	finally	ADV
gujaf-276	117	2	,	,	PUNCT
gujaf-276	117	3	section	section	NOUN
gujaf-276	117	4	5	5	NUM
gujaf-276	117	5	presents	present	VERB
gujaf-276	117	6	the	the	DET
gujaf-276	117	7	summary	summary	NOUN
gujaf-276	117	8	and	and	CCONJ
gujaf-276	117	9	conclusion	conclusion	NOUN
gujaf-276	117	10	of	of	ADP
gujaf-276	117	11	the	the	DET
gujaf-276	117	12	study	study	NOUN
gujaf-276	117	13	.	.	PUNCT
gujaf-276	118	1	2	2	X
gujaf-276	118	2	.	.	X
gujaf-276	118	3	literature	literature	NOUN
gujaf-276	118	4	review	review	VERB
gujaf-276	118	5	no	no	DET
gujaf-276	118	6	solitary	solitary	ADJ
gujaf-276	118	7	,	,	PUNCT
gujaf-276	118	8	universally	universally	ADV
gujaf-276	118	9	recognized	recognize	VERB
gujaf-276	118	10	definition	definition	NOUN
gujaf-276	118	11	of	of	ADP
gujaf-276	118	12	audit	audit	NOUN
gujaf-276	118	13	quality	quality	NOUN
gujaf-276	118	14	exists	exist	VERB
gujaf-276	118	15	.	.	PUNCT
gujaf-276	119	1	this	this	PRON
gujaf-276	119	2	can	can	AUX
gujaf-276	119	3	also	also	ADV
gujaf-276	119	4	be	be	AUX
gujaf-276	119	5	referred	refer	VERB
gujaf-276	119	6	to	to	ADP
gujaf-276	119	7	as	as	ADP
gujaf-276	119	8	the	the	DET
gujaf-276	119	9	services	service	NOUN
gujaf-276	119	10	rendered	render	VERB
gujaf-276	119	11	by	by	ADP
gujaf-276	119	12	the	the	DET
gujaf-276	119	13	auditor	auditor	NOUN
gujaf-276	119	14	that	that	SCONJ
gujaf-276	119	15	the	the	DET
gujaf-276	119	16	client	client	NOUN
gujaf-276	119	17	company	company	NOUN
gujaf-276	119	18	employed	employ	VERB
gujaf-276	119	19	(	(	PUNCT
gujaf-276	119	20	khudhair	khudhair	NOUN
gujaf-276	119	21	et	et	PROPN
gujaf-276	119	22	al	al	PROPN
gujaf-276	119	23	.	.	PROPN
gujaf-276	119	24	,	,	PUNCT
gujaf-276	119	25	2019	2019	NUM
gujaf-276	119	26	)	)	PUNCT
gujaf-276	119	27	.	.	PUNCT
gujaf-276	120	1	salehi	salehi	PROPN
gujaf-276	120	2	and	and	CCONJ
gujaf-276	120	3	kangarlouei	kangarlouei	PROPN
gujaf-276	120	4	(	(	PUNCT
gujaf-276	120	5	2010	2010	NUM
gujaf-276	120	6	)	)	PUNCT
gujaf-276	120	7	suggest	suggest	VERB
gujaf-276	120	8	that	that	SCONJ
gujaf-276	120	9	there	there	PRON
gujaf-276	120	10	are	be	VERB
gujaf-276	120	11	two	two	NUM
gujaf-276	120	12	ways	way	NOUN
gujaf-276	120	13	to	to	PART
gujaf-276	120	14	look	look	VERB
gujaf-276	120	15	at	at	ADP
gujaf-276	120	16	audit	audit	NOUN
gujaf-276	120	17	quality	quality	NOUN
gujaf-276	120	18	:	:	PUNCT
gujaf-276	120	19	from	from	ADP
gujaf-276	120	20	the	the	DET
gujaf-276	120	21	viewpoints	viewpoint	NOUN
gujaf-276	120	22	of	of	ADP
gujaf-276	120	23	financial	financial	ADJ
gujaf-276	120	24	statement	statement	NOUN
gujaf-276	120	25	users	user	NOUN
gujaf-276	120	26	and	and	CCONJ
gujaf-276	120	27	the	the	DET
gujaf-276	120	28	auditor	auditor	NOUN
gujaf-276	120	29	's	's	PART
gujaf-276	120	30	competence	competence	NOUN
gujaf-276	120	31	and	and	CCONJ
gujaf-276	120	32	expertise	expertise	NOUN
gujaf-276	120	33	.	.	PUNCT
gujaf-276	121	1	the	the	DET
gujaf-276	121	2	final	final	ADJ
gujaf-276	121	3	user	user	NOUN
gujaf-276	121	4	's	's	PART
gujaf-276	121	5	assessment	assessment	NOUN
gujaf-276	121	6	of	of	ADP
gujaf-276	121	7	the	the	DET
gujaf-276	121	8	audit	audit	NOUN
gujaf-276	121	9	report	report	NOUN
gujaf-276	121	10	describes	describe	VERB
gujaf-276	121	11	how	how	SCONJ
gujaf-276	121	12	users	user	NOUN
gujaf-276	121	13	view	view	VERB
gujaf-276	121	14	the	the	DET
gujaf-276	121	15	financial	financial	ADJ
gujaf-276	121	16	statements	statement	NOUN
gujaf-276	121	17	.	.	PUNCT
gujaf-276	122	1	in	in	ADP
gujaf-276	122	2	other	other	ADJ
gujaf-276	122	3	words	word	NOUN
gujaf-276	122	4	,	,	PUNCT
gujaf-276	122	5	does	do	AUX
gujaf-276	122	6	it	it	PRON
gujaf-276	122	7	demonstrate	demonstrate	VERB
gujaf-276	122	8	dependability	dependability	NOUN
gujaf-276	122	9	?	?	PUNCT
gujaf-276	123	1	the	the	DET
gujaf-276	123	2	ability	ability	NOUN
gujaf-276	123	3	of	of	ADP
gujaf-276	123	4	the	the	DET
gujaf-276	123	5	auditor	auditor	NOUN
gujaf-276	123	6	to	to	PART
gujaf-276	123	7	identify	identify	VERB
gujaf-276	123	8	and	and	CCONJ
gujaf-276	123	9	disclose	disclose	VERB
gujaf-276	123	10	material	material	NOUN
gujaf-276	123	11	misstatements	misstatement	NOUN
gujaf-276	123	12	is	be	AUX
gujaf-276	123	13	addressed	address	VERB
gujaf-276	123	14	by	by	ADP
gujaf-276	123	15	the	the	DET
gujaf-276	123	16	auditor	auditor	NOUN
gujaf-276	123	17	's	's	PART
gujaf-276	123	18	skill	skill	NOUN
gujaf-276	123	19	and	and	CCONJ
gujaf-276	123	20	knowledge	knowledge	NOUN
gujaf-276	123	21	.	.	PUNCT
gujaf-276	124	1	they	they	PRON
gujaf-276	124	2	contend	contend	VERB
gujaf-276	124	3	that	that	SCONJ
gujaf-276	124	4	users	user	NOUN
gujaf-276	124	5	can	can	AUX
gujaf-276	124	6	not	not	PART
gujaf-276	124	7	evaluate	evaluate	VERB
gujaf-276	124	8	audit	audit	NOUN
gujaf-276	124	9	quality	quality	NOUN
gujaf-276	124	10	directly	directly	ADV
gujaf-276	124	11	because	because	SCONJ
gujaf-276	124	12	they	they	PRON
gujaf-276	124	13	do	do	AUX
gujaf-276	124	14	not	not	PART
gujaf-276	124	15	have	have	VERB
gujaf-276	124	16	access	access	NOUN
gujaf-276	124	17	to	to	ADP
gujaf-276	124	18	the	the	DET
gujaf-276	124	19	evidence	evidence	NOUN
gujaf-276	124	20	gathered	gather	VERB
gujaf-276	124	21	throughout	throughout	ADP
gujaf-276	124	22	the	the	DET
gujaf-276	124	23	audit	audit	NOUN
gujaf-276	124	24	process	process	NOUN
gujaf-276	124	25	;	;	PUNCT
gujaf-276	124	26	instead	instead	ADV
gujaf-276	124	27	,	,	PUNCT
gujaf-276	124	28	they	they	PRON
gujaf-276	124	29	must	must	AUX
gujaf-276	124	30	rely	rely	VERB
gujaf-276	124	31	on	on	ADP
gujaf-276	124	32	the	the	DET
gujaf-276	124	33	standing	standing	NOUN
gujaf-276	124	34	and	and	CCONJ
gujaf-276	124	35	expertise	expertise	NOUN
gujaf-276	124	36	of	of	ADP
gujaf-276	124	37	the	the	DET
gujaf-276	124	38	auditor	auditor	NOUN
gujaf-276	124	39	offering	offer	VERB
gujaf-276	124	40	the	the	DET
gujaf-276	124	41	perspective	perspective	NOUN
gujaf-276	124	42	.	.	PUNCT
gujaf-276	125	1	the	the	DET
gujaf-276	125	2	ability	ability	NOUN
gujaf-276	125	3	of	of	ADP
gujaf-276	125	4	an	an	DET
gujaf-276	125	5	audit	audit	NOUN
gujaf-276	125	6	to	to	PART
gujaf-276	125	7	protect	protect	VERB
gujaf-276	125	8	the	the	DET
gujaf-276	125	9	interests	interest	NOUN
gujaf-276	125	10	of	of	ADP
gujaf-276	125	11	users	user	NOUN
gujaf-276	125	12	by	by	ADP
gujaf-276	125	13	identifying	identify	VERB
gujaf-276	125	14	and	and	CCONJ
gujaf-276	125	15	revealing	reveal	VERB
gujaf-276	125	16	material	material	ADJ
gujaf-276	125	17	misstatements	misstatement	NOUN
gujaf-276	125	18	in	in	ADP
gujaf-276	125	19	financial	financial	ADJ
gujaf-276	125	20	statements	statement	NOUN
gujaf-276	125	21	and	and	CCONJ
gujaf-276	125	22	minimizing	minimize	VERB
gujaf-276	125	23	information	information	NOUN
gujaf-276	125	24	asymmetry	asymmetry	NOUN
gujaf-276	125	25	between	between	ADP
gujaf-276	125	26	management	management	NOUN
gujaf-276	125	27	and	and	CCONJ
gujaf-276	125	28	users	user	NOUN
gujaf-276	125	29	of	of	ADP
gujaf-276	125	30	financial	financial	ADJ
gujaf-276	125	31	statements	statement	NOUN
gujaf-276	125	32	is	be	AUX
gujaf-276	125	33	how	how	SCONJ
gujaf-276	125	34	salehi	salehi	NOUN
gujaf-276	125	35	and	and	CCONJ
gujaf-276	125	36	azary	azary	ADJ
gujaf-276	125	37	(	(	PUNCT
gujaf-276	125	38	2008	2008	NUM
gujaf-276	125	39	)	)	PUNCT
gujaf-276	125	40	define	define	VERB
gujaf-276	125	41	audit	audit	NOUN
gujaf-276	125	42	quality	quality	NOUN
gujaf-276	125	43	.	.	PUNCT
gujaf-276	126	1	they	they	PRON
gujaf-276	126	2	contend	contend	VERB
gujaf-276	126	3	that	that	SCONJ
gujaf-276	126	4	the	the	DET
gujaf-276	126	5	presence	presence	NOUN
gujaf-276	126	6	of	of	ADP
gujaf-276	126	7	audit	audit	NOUN
gujaf-276	126	8	quality	quality	NOUN
gujaf-276	126	9	is	be	AUX
gujaf-276	126	10	demonstrated	demonstrate	VERB
gujaf-276	126	11	by	by	ADP
gujaf-276	126	12	financial	financial	ADJ
gujaf-276	126	13	statements	statement	NOUN
gujaf-276	126	14	that	that	PRON
gujaf-276	126	15	are	be	AUX
gujaf-276	126	16	devoid	devoid	ADJ
gujaf-276	126	17	of	of	ADP
gujaf-276	126	18	information	information	NOUN
gujaf-276	126	19	asymmetry	asymmetry	NOUN
gujaf-276	126	20	and	and	CCONJ
gujaf-276	126	21	misstatements	misstatement	NOUN
gujaf-276	126	22	.	.	PUNCT
gujaf-276	127	1	prior	prior	ADJ
gujaf-276	127	2	literature	literature	NOUN
gujaf-276	127	3	has	have	AUX
gujaf-276	127	4	suggested	suggest	VERB
gujaf-276	127	5	a	a	DET
gujaf-276	127	6	number	number	NOUN
gujaf-276	127	7	of	of	ADP
gujaf-276	127	8	proxies	proxy	NOUN
gujaf-276	127	9	for	for	ADP
gujaf-276	127	10	evaluating	evaluate	VERB
gujaf-276	127	11	audit	audit	NOUN
gujaf-276	127	12	quality	quality	NOUN
gujaf-276	127	13	.	.	PUNCT
gujaf-276	128	1	there	there	PRON
gujaf-276	128	2	are	be	VERB
gujaf-276	128	3	two	two	NUM
gujaf-276	128	4	sorts	sort	NOUN
gujaf-276	128	5	of	of	ADP
gujaf-276	128	6	proxies	proxy	NOUN
gujaf-276	128	7	:	:	PUNCT
gujaf-276	128	8	output	output	NOUN
gujaf-276	128	9	-	-	PUNCT
gujaf-276	128	10	based	base	VERB
gujaf-276	128	11	measurements	measurement	NOUN
gujaf-276	128	12	and	and	CCONJ
gujaf-276	128	13	input	input	NOUN
gujaf-276	128	14	-	-	PUNCT
gujaf-276	128	15	based	base	VERB
gujaf-276	128	16	measurements	measurement	NOUN
gujaf-276	128	17	(	(	PUNCT
gujaf-276	128	18	defond	defond	NOUN
gujaf-276	128	19	&	&	CCONJ
gujaf-276	128	20	zhang	zhang	PROPN
gujaf-276	128	21	,	,	PUNCT
gujaf-276	128	22	2014	2014	NUM
gujaf-276	128	23	)	)	PUNCT
gujaf-276	128	24	.	.	PUNCT
gujaf-276	129	1	among	among	ADP
gujaf-276	129	2	the	the	DET
gujaf-276	129	3	input	input	NOUN
gujaf-276	129	4	metrics	metric	NOUN
gujaf-276	129	5	are	be	AUX
gujaf-276	129	6	auditor	auditor	NOUN
gujaf-276	129	7	qualities	quality	NOUN
gujaf-276	129	8	(	(	PUNCT
gujaf-276	129	9	big	big	ADJ
gujaf-276	129	10	n	n	NOUN
gujaf-276	129	11	and	and	CCONJ
gujaf-276	129	12	industry	industry	NOUN
gujaf-276	129	13	specialty	specialty	NOUN
gujaf-276	129	14	)	)	PUNCT
gujaf-276	129	15	and	and	CCONJ
gujaf-276	129	16	audit	audit	NOUN
gujaf-276	129	17	-	-	PUNCT
gujaf-276	129	18	client	client	NOUN
gujaf-276	129	19	contracting	contracting	NOUN
gujaf-276	129	20	factors	factor	NOUN
gujaf-276	129	21	(	(	PUNCT
gujaf-276	129	22	audit	audit	NOUN
gujaf-276	129	23	fees	fee	NOUN
gujaf-276	129	24	,	,	PUNCT
gujaf-276	129	25	change	change	NOUN
gujaf-276	129	26	in	in	ADP
gujaf-276	129	27	fees	fee	NOUN
gujaf-276	129	28	,	,	PUNCT
gujaf-276	129	29	and	and	CCONJ
gujaf-276	129	30	non	non	ADJ
gujaf-276	129	31	-	-	ADJ
gujaf-276	129	32	audit	audit	ADJ
gujaf-276	129	33	fees	fee	NOUN
gujaf-276	129	34	)	)	PUNCT
gujaf-276	129	35	.	.	PUNCT
gujaf-276	130	1	earnings	earning	NOUN
gujaf-276	130	2	quality	quality	NOUN
gujaf-276	130	3	is	be	AUX
gujaf-276	130	4	an	an	DET
gujaf-276	130	5	indication	indication	NOUN
gujaf-276	130	6	of	of	ADP
gujaf-276	130	7	output	output	NOUN
gujaf-276	130	8	-	-	PUNCT
gujaf-276	130	9	based	base	VERB
gujaf-276	130	10	indicators	indicator	NOUN
gujaf-276	130	11	.	.	PUNCT
gujaf-276	131	1	as	as	ADP
gujaf-276	131	2	a	a	DET
gujaf-276	131	3	result	result	NOUN
gujaf-276	131	4	,	,	PUNCT
gujaf-276	131	5	because	because	SCONJ
gujaf-276	131	6	customer	customer	NOUN
gujaf-276	131	7	demand	demand	NOUN
gujaf-276	131	8	for	for	ADP
gujaf-276	131	9	audit	audit	NOUN
gujaf-276	131	10	quality	quality	NOUN
gujaf-276	131	11	is	be	AUX
gujaf-276	131	12	dependent	dependent	ADJ
gujaf-276	131	13	on	on	ADP
gujaf-276	131	14	observable	observable	ADJ
gujaf-276	131	15	inputs	input	NOUN
gujaf-276	131	16	,	,	PUNCT
gujaf-276	131	17	the	the	DET
gujaf-276	131	18	emphasis	emphasis	NOUN
gujaf-276	131	19	is	be	AUX
gujaf-276	131	20	on	on	ADP
gujaf-276	131	21	input	input	NOUN
gujaf-276	131	22	-	-	PUNCT
gujaf-276	131	23	based	base	VERB
gujaf-276	131	24	metrics	metric	NOUN
gujaf-276	131	25	(	(	PUNCT
gujaf-276	131	26	defond	defond	PROPN
gujaf-276	131	27	&	&	CCONJ
gujaf-276	131	28	zhang	zhang	PROPN
gujaf-276	131	29	,	,	PUNCT
gujaf-276	131	30	2014	2014	NUM
gujaf-276	131	31	)	)	PUNCT
gujaf-276	131	32	.	.	PUNCT
gujaf-276	132	1	audit	audit	NOUN
gujaf-276	132	2	fees	fee	NOUN
gujaf-276	132	3	are	be	AUX
gujaf-276	132	4	used	use	VERB
gujaf-276	132	5	to	to	PART
gujaf-276	132	6	evaluate	evaluate	VERB
gujaf-276	132	7	an	an	DET
gujaf-276	132	8	auditor	auditor	NOUN
gujaf-276	132	9	's	's	PART
gujaf-276	132	10	performance	performance	NOUN
gujaf-276	132	11	.	.	PUNCT
gujaf-276	133	1	better	well	ADJ
gujaf-276	133	2	audit	audit	NOUN
gujaf-276	133	3	fees	fee	NOUN
gujaf-276	133	4	reflect	reflect	VERB
gujaf-276	133	5	a	a	DET
gujaf-276	133	6	more	more	ADV
gujaf-276	133	7	extensive	extensive	ADJ
gujaf-276	133	8	audit	audit	NOUN
gujaf-276	133	9	effort	effort	NOUN
gujaf-276	133	10	gusau	gusau	ADJ
gujaf-276	133	11	journal	journal	NOUN
gujaf-276	133	12	of	of	ADP
gujaf-276	133	13	accounting	accounting	NOUN
gujaf-276	133	14	and	and	CCONJ
gujaf-276	133	15	finance	finance	NOUN
gujaf-276	133	16	,	,	PUNCT
gujaf-276	133	17	vol	vol	NOUN
gujaf-276	133	18	.	.	PROPN
gujaf-276	133	19	5	5	NUM
gujaf-276	133	20	,	,	PUNCT
gujaf-276	133	21	issue	issue	NOUN
gujaf-276	133	22	1	1	NUM
gujaf-276	133	23	,	,	PUNCT
gujaf-276	133	24	april	april	PROPN
gujaf-276	133	25	,	,	PUNCT
gujaf-276	133	26	2024	2024	NUM
gujaf-276	133	27	50	50	NUM
gujaf-276	133	28	(	(	PUNCT
gujaf-276	133	29	more	more	ADJ
gujaf-276	133	30	hours	hour	NOUN
gujaf-276	133	31	)	)	PUNCT
gujaf-276	133	32	or	or	CCONJ
gujaf-276	133	33	a	a	DET
gujaf-276	133	34	higher	high	ADJ
gujaf-276	133	35	degree	degree	NOUN
gujaf-276	133	36	of	of	ADP
gujaf-276	133	37	ability	ability	NOUN
gujaf-276	133	38	(	(	PUNCT
gujaf-276	133	39	higher	high	ADJ
gujaf-276	133	40	billing	billing	NOUN
gujaf-276	133	41	rates	rate	NOUN
gujaf-276	133	42	)	)	PUNCT
gujaf-276	133	43	.	.	PUNCT
gujaf-276	134	1	(	(	PUNCT
gujaf-276	134	2	francis	francis	PROPN
gujaf-276	134	3	,	,	PUNCT
gujaf-276	134	4	2014	2014	NUM
gujaf-276	134	5	)	)	PUNCT
gujaf-276	134	6	.	.	PUNCT
gujaf-276	135	1	as	as	ADP
gujaf-276	135	2	a	a	DET
gujaf-276	135	3	result	result	NOUN
gujaf-276	135	4	,	,	PUNCT
gujaf-276	135	5	it	it	PRON
gujaf-276	135	6	can	can	AUX
gujaf-276	135	7	be	be	AUX
gujaf-276	135	8	used	use	VERB
gujaf-276	135	9	to	to	PART
gujaf-276	135	10	predict	predict	VERB
gujaf-276	135	11	audit	audit	NOUN
gujaf-276	135	12	quality	quality	NOUN
gujaf-276	135	13	.	.	PUNCT
gujaf-276	136	1	audit	audit	NOUN
gujaf-276	136	2	fees	fee	NOUN
gujaf-276	136	3	,	,	PUNCT
gujaf-276	136	4	whether	whether	SCONJ
gujaf-276	136	5	scaled	scale	VERB
gujaf-276	136	6	by	by	ADP
gujaf-276	136	7	total	total	ADJ
gujaf-276	136	8	assets	asset	NOUN
gujaf-276	136	9	,	,	PUNCT
gujaf-276	136	10	total	total	ADJ
gujaf-276	136	11	revenues	revenue	NOUN
gujaf-276	136	12	,	,	PUNCT
gujaf-276	136	13	or	or	CCONJ
gujaf-276	136	14	total	total	ADJ
gujaf-276	136	15	audit	audit	NOUN
gujaf-276	136	16	fees	fee	NOUN
gujaf-276	136	17	,	,	PUNCT
gujaf-276	136	18	are	be	AUX
gujaf-276	136	19	used	use	VERB
gujaf-276	136	20	as	as	ADP
gujaf-276	136	21	a	a	DET
gujaf-276	136	22	proxy	proxy	NOUN
gujaf-276	136	23	for	for	ADP
gujaf-276	136	24	audit	audit	NOUN
gujaf-276	136	25	quality	quality	NOUN
gujaf-276	136	26	.	.	PUNCT
gujaf-276	137	1	in	in	ADP
gujaf-276	137	2	studies	study	NOUN
gujaf-276	137	3	such	such	ADJ
gujaf-276	137	4	as	as	ADP
gujaf-276	137	5	frankel	frankel	PROPN
gujaf-276	137	6	et	et	PROPN
gujaf-276	137	7	al	al	PROPN
gujaf-276	137	8	.	.	PROPN
gujaf-276	138	1	(	(	PUNCT
gujaf-276	138	2	2002	2002	NUM
gujaf-276	138	3	)	)	PUNCT
gujaf-276	138	4	,	,	PUNCT
gujaf-276	138	5	zhang	zhang	PROPN
gujaf-276	138	6	et	et	PROPN
gujaf-276	138	7	al	al	PROPN
gujaf-276	138	8	.	.	PROPN
gujaf-276	138	9	(	(	PUNCT
gujaf-276	138	10	2007	2007	NUM
gujaf-276	138	11	)	)	PUNCT
gujaf-276	138	12	,	,	PUNCT
gujaf-276	138	13	stanley	stanley	PROPN
gujaf-276	138	14	et	et	PROPN
gujaf-276	138	15	al	al	PROPN
gujaf-276	138	16	.	.	PROPN
gujaf-276	139	1	(	(	PUNCT
gujaf-276	139	2	2007	2007	NUM
gujaf-276	139	3	)	)	PUNCT
gujaf-276	139	4	,	,	PUNCT
gujaf-276	139	5	and	and	CCONJ
gujaf-276	139	6	tang	tang	VERB
gujaf-276	139	7	et	et	PROPN
gujaf-276	139	8	al	al	PROPN
gujaf-276	139	9	.	.	PROPN
gujaf-276	140	1	(	(	PUNCT
gujaf-276	140	2	2012	2012	NUM
gujaf-276	140	3	)	)	PUNCT
gujaf-276	140	4	,	,	PUNCT
gujaf-276	140	5	audit	audit	NOUN
gujaf-276	140	6	fees	fee	NOUN
gujaf-276	140	7	were	be	AUX
gujaf-276	140	8	used	use	VERB
gujaf-276	140	9	as	as	ADP
gujaf-276	140	10	a	a	DET
gujaf-276	140	11	proxy	proxy	NOUN
gujaf-276	140	12	for	for	ADP
gujaf-276	140	13	audit	audit	NOUN
gujaf-276	140	14	quality	quality	NOUN
gujaf-276	140	15	.	.	PUNCT
gujaf-276	141	1	concept	concept	NOUN
gujaf-276	141	2	of	of	ADP
gujaf-276	141	3	board	board	NOUN
gujaf-276	141	4	characteristics	characteristic	NOUN
gujaf-276	141	5	the	the	DET
gujaf-276	141	6	board	board	NOUN
gujaf-276	141	7	of	of	ADP
gujaf-276	141	8	directors	director	NOUN
gujaf-276	141	9	,	,	PUNCT
gujaf-276	141	10	also	also	ADV
gujaf-276	141	11	referred	refer	VERB
gujaf-276	141	12	to	to	ADP
gujaf-276	141	13	as	as	ADP
gujaf-276	141	14	the	the	DET
gujaf-276	141	15	board	board	NOUN
gujaf-276	141	16	or	or	CCONJ
gujaf-276	141	17	the	the	DET
gujaf-276	141	18	highest	high	ADJ
gujaf-276	141	19	governing	govern	VERB
gujaf-276	141	20	body	body	NOUN
gujaf-276	141	21	of	of	ADP
gujaf-276	141	22	a	a	DET
gujaf-276	141	23	corporation	corporation	NOUN
gujaf-276	141	24	,	,	PUNCT
gujaf-276	141	25	is	be	AUX
gujaf-276	141	26	crucial	crucial	ADJ
gujaf-276	141	27	to	to	AUX
gujaf-276	141	28	effective	effective	ADJ
gujaf-276	141	29	corporate	corporate	ADJ
gujaf-276	141	30	governance	governance	NOUN
gujaf-276	141	31	.	.	PUNCT
gujaf-276	142	1	in	in	ADP
gujaf-276	142	2	order	order	NOUN
gujaf-276	142	3	to	to	PART
gujaf-276	142	4	allay	allay	VERB
gujaf-276	142	5	worries	worry	NOUN
gujaf-276	142	6	about	about	ADP
gujaf-276	142	7	information	information	NOUN
gujaf-276	142	8	asymmetry	asymmetry	NOUN
gujaf-276	142	9	,	,	PUNCT
gujaf-276	142	10	the	the	DET
gujaf-276	142	11	board	board	NOUN
gujaf-276	142	12	is	be	AUX
gujaf-276	142	13	in	in	ADP
gujaf-276	142	14	charge	charge	NOUN
gujaf-276	142	15	of	of	ADP
gujaf-276	142	16	protecting	protect	VERB
gujaf-276	142	17	the	the	DET
gujaf-276	142	18	interests	interest	NOUN
gujaf-276	142	19	of	of	ADP
gujaf-276	142	20	various	various	ADJ
gujaf-276	142	21	stakeholders	stakeholder	NOUN
gujaf-276	142	22	through	through	ADP
gujaf-276	142	23	information	information	NOUN
gujaf-276	142	24	sharing	sharing	NOUN
gujaf-276	142	25	and	and	CCONJ
gujaf-276	142	26	the	the	DET
gujaf-276	142	27	elimination	elimination	NOUN
gujaf-276	142	28	of	of	ADP
gujaf-276	142	29	opportunistic	opportunistic	ADJ
gujaf-276	142	30	behavior	behavior	NOUN
gujaf-276	142	31	in	in	ADP
gujaf-276	142	32	organizations	organization	NOUN
gujaf-276	142	33	(	(	PUNCT
gujaf-276	142	34	aifuwa&embele	aifuwa&embele	PROPN
gujaf-276	142	35	,	,	PUNCT
gujaf-276	142	36	2019	2019	NUM
gujaf-276	142	37	;	;	PUNCT
gujaf-276	142	38	isa	isa	PROPN
gujaf-276	142	39	&	&	CCONJ
gujaf-276	142	40	muhammad	muhammad	PROPN
gujaf-276	142	41	,	,	PUNCT
gujaf-276	142	42	2015	2015	NUM
gujaf-276	142	43	)	)	PUNCT
gujaf-276	142	44	.	.	PUNCT
gujaf-276	143	1	one	one	NUM
gujaf-276	143	2	of	of	ADP
gujaf-276	143	3	the	the	DET
gujaf-276	143	4	internal	internal	ADJ
gujaf-276	143	5	corporate	corporate	ADJ
gujaf-276	143	6	governance	governance	NOUN
gujaf-276	143	7	systems	system	NOUN
gujaf-276	143	8	that	that	PRON
gujaf-276	143	9	describes	describe	VERB
gujaf-276	143	10	the	the	DET
gujaf-276	143	11	characteristics	characteristic	NOUN
gujaf-276	143	12	of	of	ADP
gujaf-276	143	13	the	the	DET
gujaf-276	143	14	board	board	NOUN
gujaf-276	143	15	is	be	AUX
gujaf-276	143	16	board	board	NOUN
gujaf-276	143	17	characteristics	characteristic	NOUN
gujaf-276	143	18	(	(	PUNCT
gujaf-276	143	19	aifuwa&embele	aifuwa&embele	PROPN
gujaf-276	143	20	,	,	PUNCT
gujaf-276	143	21	2019	2019	NUM
gujaf-276	143	22	)	)	PUNCT
gujaf-276	143	23	.	.	PUNCT
gujaf-276	144	1	some	some	DET
gujaf-276	144	2	characteristics	characteristic	NOUN
gujaf-276	144	3	of	of	ADP
gujaf-276	144	4	the	the	DET
gujaf-276	144	5	board	board	NOUN
gujaf-276	144	6	consist	consist	NOUN
gujaf-276	144	7	of	of	ADP
gujaf-276	144	8	size	size	NOUN
gujaf-276	144	9	,	,	PUNCT
gujaf-276	144	10	independence	independence	NOUN
gujaf-276	144	11	,	,	PUNCT
gujaf-276	144	12	diligence	diligence	NOUN
gujaf-276	144	13	,	,	PUNCT
gujaf-276	144	14	diversity	diversity	NOUN
gujaf-276	144	15	(	(	PUNCT
gujaf-276	144	16	in	in	ADP
gujaf-276	144	17	terms	term	NOUN
gujaf-276	144	18	of	of	ADP
gujaf-276	144	19	age	age	NOUN
gujaf-276	144	20	,	,	PUNCT
gujaf-276	144	21	gender	gender	NOUN
gujaf-276	144	22	,	,	PUNCT
gujaf-276	144	23	nationality	nationality	NOUN
gujaf-276	144	24	,	,	PUNCT
gujaf-276	144	25	competency	competency	NOUN
gujaf-276	144	26	,	,	PUNCT
gujaf-276	144	27	educational	educational	ADJ
gujaf-276	144	28	background	background	NOUN
gujaf-276	144	29	,	,	PUNCT
gujaf-276	144	30	and	and	CCONJ
gujaf-276	144	31	functional	functional	ADJ
gujaf-276	144	32	background	background	NOUN
gujaf-276	144	33	)	)	PUNCT
gujaf-276	144	34	,	,	PUNCT
gujaf-276	144	35	and	and	CCONJ
gujaf-276	144	36	committee	committee	NOUN
gujaf-276	144	37	structure	structure	NOUN
gujaf-276	144	38	(	(	PUNCT
gujaf-276	144	39	saidu	saidu	PROPN
gujaf-276	144	40	&	&	CCONJ
gujaf-276	144	41	aifuwa	aifuwa	PROPN
gujaf-276	144	42	,	,	PUNCT
gujaf-276	144	43	2020	2020	NUM
gujaf-276	144	44	)	)	PUNCT
gujaf-276	144	45	.	.	PUNCT
gujaf-276	145	1	the	the	DET
gujaf-276	145	2	traits	trait	NOUN
gujaf-276	145	3	and	and	CCONJ
gujaf-276	145	4	qualities	quality	NOUN
gujaf-276	145	5	of	of	ADP
gujaf-276	145	6	a	a	DET
gujaf-276	145	7	company	company	NOUN
gujaf-276	145	8	's	's	PART
gujaf-276	145	9	board	board	NOUN
gujaf-276	145	10	of	of	ADP
gujaf-276	145	11	directors	director	NOUN
gujaf-276	145	12	are	be	AUX
gujaf-276	145	13	referred	refer	VERB
gujaf-276	145	14	to	to	ADP
gujaf-276	145	15	as	as	SCONJ
gujaf-276	145	16	board	board	NOUN
gujaf-276	145	17	attributes	attribute	NOUN
gujaf-276	145	18	.	.	PUNCT
gujaf-276	146	1	board	board	NOUN
gujaf-276	146	2	independence	independence	NOUN
gujaf-276	146	3	,	,	PUNCT
gujaf-276	146	4	board	board	NOUN
gujaf-276	146	5	financial	financial	ADJ
gujaf-276	146	6	expertise	expertise	NOUN
gujaf-276	146	7	,	,	PUNCT
gujaf-276	146	8	and	and	CCONJ
gujaf-276	146	9	board	board	NOUN
gujaf-276	146	10	gender	gender	NOUN
gujaf-276	146	11	diversity	diversity	NOUN
gujaf-276	146	12	were	be	AUX
gujaf-276	146	13	all	all	PRON
gujaf-276	146	14	examined	examine	VERB
gujaf-276	146	15	in	in	ADP
gujaf-276	146	16	this	this	DET
gujaf-276	146	17	study	study	NOUN
gujaf-276	146	18	.	.	PUNCT
gujaf-276	147	1	these	these	DET
gujaf-276	147	2	three	three	NUM
gujaf-276	147	3	characteristics	characteristic	NOUN
gujaf-276	147	4	address	address	VERB
gujaf-276	147	5	various	various	ADJ
gujaf-276	147	6	facets	facet	NOUN
gujaf-276	147	7	of	of	ADP
gujaf-276	147	8	good	good	ADJ
gujaf-276	147	9	governance	governance	NOUN
gujaf-276	147	10	:	:	PUNCT
gujaf-276	147	11	board	board	NOUN
gujaf-276	147	12	independence	independence	NOUN
gujaf-276	147	13	,	,	PUNCT
gujaf-276	147	14	board	board	NOUN
gujaf-276	147	15	financial	financial	ADJ
gujaf-276	147	16	expertise	expertise	NOUN
gujaf-276	147	17	,	,	PUNCT
gujaf-276	147	18	and	and	CCONJ
gujaf-276	147	19	board	board	NOUN
gujaf-276	147	20	gender	gender	NOUN
gujaf-276	147	21	diversity	diversity	NOUN
gujaf-276	147	22	.	.	PUNCT
gujaf-276	148	1	thus	thus	ADV
gujaf-276	148	2	,	,	PUNCT
gujaf-276	148	3	it	it	PRON
gujaf-276	148	4	contributes	contribute	VERB
gujaf-276	148	5	to	to	ADP
gujaf-276	148	6	the	the	DET
gujaf-276	148	7	improvement	improvement	NOUN
gujaf-276	148	8	of	of	ADP
gujaf-276	148	9	audit	audit	NOUN
gujaf-276	148	10	quality	quality	NOUN
gujaf-276	148	11	.	.	PUNCT
gujaf-276	149	1	independent	independent	ADJ
gujaf-276	149	2	directors	director	NOUN
gujaf-276	149	3	provide	provide	VERB
gujaf-276	149	4	objective	objective	ADJ
gujaf-276	149	5	oversight	oversight	NOUN
gujaf-276	149	6	,	,	PUNCT
gujaf-276	149	7	financial	financial	ADJ
gujaf-276	149	8	experts	expert	NOUN
gujaf-276	149	9	bring	bring	VERB
gujaf-276	149	10	specialized	specialized	ADJ
gujaf-276	149	11	expertise	expertise	NOUN
gujaf-276	149	12	,	,	PUNCT
gujaf-276	149	13	and	and	CCONJ
gujaf-276	149	14	gender	gender	NOUN
gujaf-276	149	15	diversity	diversity	NOUN
gujaf-276	149	16	creates	create	VERB
gujaf-276	149	17	a	a	DET
gujaf-276	149	18	diversity	diversity	NOUN
gujaf-276	149	19	of	of	ADP
gujaf-276	149	20	ideas	idea	NOUN
gujaf-276	149	21	and	and	CCONJ
gujaf-276	149	22	critical	critical	ADJ
gujaf-276	149	23	thinking	thinking	NOUN
gujaf-276	149	24	.	.	PUNCT
gujaf-276	150	1	companies	company	NOUN
gujaf-276	150	2	can	can	AUX
gujaf-276	150	3	strengthen	strengthen	VERB
gujaf-276	150	4	their	their	PRON
gujaf-276	150	5	corporate	corporate	ADJ
gujaf-276	150	6	governance	governance	NOUN
gujaf-276	150	7	practices	practice	NOUN
gujaf-276	150	8	,	,	PUNCT
gujaf-276	150	9	raise	raise	VERB
gujaf-276	150	10	the	the	DET
gujaf-276	150	11	robustness	robustness	NOUN
gujaf-276	150	12	of	of	ADP
gujaf-276	150	13	financial	financial	ADJ
gujaf-276	150	14	reporting	reporting	NOUN
gujaf-276	150	15	,	,	PUNCT
gujaf-276	150	16	and	and	CCONJ
gujaf-276	150	17	increase	increase	VERB
gujaf-276	150	18	investor	investor	NOUN
gujaf-276	150	19	trust	trust	NOUN
gujaf-276	150	20	in	in	ADP
gujaf-276	150	21	the	the	DET
gujaf-276	150	22	credibility	credibility	NOUN
gujaf-276	150	23	of	of	ADP
gujaf-276	150	24	their	their	PRON
gujaf-276	150	25	audited	audit	VERB
gujaf-276	150	26	financial	financial	ADJ
gujaf-276	150	27	statements	statement	NOUN
gujaf-276	150	28	by	by	ADP
gujaf-276	150	29	embracing	embrace	VERB
gujaf-276	150	30	these	these	DET
gujaf-276	150	31	characteristics	characteristic	NOUN
gujaf-276	150	32	.	.	PUNCT
gujaf-276	151	1	empirical	empirical	ADJ
gujaf-276	151	2	review	review	VERB
gujaf-276	151	3	the	the	DET
gujaf-276	151	4	impact	impact	NOUN
gujaf-276	151	5	of	of	ADP
gujaf-276	151	6	the	the	DET
gujaf-276	151	7	board	board	NOUN
gujaf-276	151	8	of	of	ADP
gujaf-276	151	9	directors	director	NOUN
gujaf-276	151	10	and	and	CCONJ
gujaf-276	151	11	audit	audit	VERB
gujaf-276	151	12	quality	quality	NOUN
gujaf-276	151	13	on	on	ADP
gujaf-276	151	14	the	the	DET
gujaf-276	151	15	disclosure	disclosure	NOUN
gujaf-276	151	16	of	of	ADP
gujaf-276	151	17	internal	internal	ADJ
gujaf-276	151	18	control	control	NOUN
gujaf-276	151	19	information	information	NOUN
gujaf-276	151	20	is	be	AUX
gujaf-276	151	21	examined	examine	VERB
gujaf-276	151	22	by	by	ADP
gujaf-276	151	23	chouaibi	chouaibi	NOUN
gujaf-276	151	24	and	and	CCONJ
gujaf-276	151	25	boulhaga	boulhaga	NOUN
gujaf-276	151	26	(	(	PUNCT
gujaf-276	151	27	2020	2020	NUM
gujaf-276	151	28	)	)	PUNCT
gujaf-276	151	29	.	.	PUNCT
gujaf-276	152	1	164	164	NUM
gujaf-276	152	2	european	european	ADJ
gujaf-276	152	3	businesses	business	NOUN
gujaf-276	152	4	that	that	PRON
gujaf-276	152	5	are	be	AUX
gujaf-276	152	6	included	include	VERB
gujaf-276	152	7	in	in	ADP
gujaf-276	152	8	the	the	DET
gujaf-276	152	9	stoxx	stoxx	PROPN
gujaf-276	152	10	europe	europe	PROPN
gujaf-276	152	11	600	600	NUM
gujaf-276	152	12	make	make	VERB
gujaf-276	152	13	up	up	ADP
gujaf-276	152	14	the	the	DET
gujaf-276	152	15	sample	sample	NOUN
gujaf-276	152	16	.	.	PUNCT
gujaf-276	153	1	multiple	multiple	ADJ
gujaf-276	153	2	regression	regression	NOUN
gujaf-276	153	3	analysis	analysis	NOUN
gujaf-276	153	4	is	be	AUX
gujaf-276	153	5	therefore	therefore	ADV
gujaf-276	153	6	used	use	VERB
gujaf-276	153	7	to	to	PART
gujaf-276	153	8	examine	examine	VERB
gujaf-276	153	9	the	the	DET
gujaf-276	153	10	findings	finding	NOUN
gujaf-276	153	11	of	of	ADP
gujaf-276	153	12	this	this	DET
gujaf-276	153	13	paper	paper	NOUN
gujaf-276	153	14	.	.	PUNCT
gujaf-276	154	1	according	accord	VERB
gujaf-276	154	2	to	to	ADP
gujaf-276	154	3	multivariate	multivariate	NOUN
gujaf-276	154	4	analysis	analysis	NOUN
gujaf-276	154	5	,	,	PUNCT
gujaf-276	154	6	board	board	NOUN
gujaf-276	154	7	independence	independence	NOUN
gujaf-276	154	8	,	,	PUNCT
gujaf-276	154	9	ceo	ceo	NOUN
gujaf-276	154	10	duality	duality	NOUN
gujaf-276	154	11	,	,	PUNCT
gujaf-276	154	12	and	and	CCONJ
gujaf-276	154	13	audit	audit	NOUN
gujaf-276	154	14	quality	quality	NOUN
gujaf-276	154	15	are	be	AUX
gujaf-276	154	16	all	all	PRON
gujaf-276	154	17	positively	positively	ADV
gujaf-276	154	18	and	and	CCONJ
gujaf-276	154	19	significantly	significantly	ADV
gujaf-276	154	20	correlated	correlate	VERB
gujaf-276	154	21	with	with	ADP
gujaf-276	154	22	internal	internal	ADJ
gujaf-276	154	23	control	control	NOUN
gujaf-276	154	24	disclosure	disclosure	NOUN
gujaf-276	154	25	.	.	PUNCT
gujaf-276	155	1	one	one	NUM
gujaf-276	155	2	of	of	ADP
gujaf-276	155	3	the	the	DET
gujaf-276	155	4	strengths	strength	NOUN
gujaf-276	155	5	of	of	ADP
gujaf-276	155	6	this	this	DET
gujaf-276	155	7	study	study	NOUN
gujaf-276	155	8	is	be	AUX
gujaf-276	155	9	the	the	DET
gujaf-276	155	10	use	use	NOUN
gujaf-276	155	11	of	of	ADP
gujaf-276	155	12	a	a	DET
gujaf-276	155	13	sizable	sizable	ADJ
gujaf-276	155	14	sample	sample	NOUN
gujaf-276	155	15	of	of	ADP
gujaf-276	155	16	european	european	ADJ
gujaf-276	155	17	companies	company	NOUN
gujaf-276	155	18	,	,	PUNCT
gujaf-276	155	19	which	which	PRON
gujaf-276	155	20	enhances	enhance	VERB
gujaf-276	155	21	the	the	DET
gujaf-276	155	22	generalizability	generalizability	NOUN
gujaf-276	155	23	of	of	ADP
gujaf-276	155	24	the	the	DET
gujaf-276	155	25	results	result	NOUN
gujaf-276	155	26	to	to	ADP
gujaf-276	155	27	a	a	DET
gujaf-276	155	28	broader	broad	ADJ
gujaf-276	155	29	gusau	gusau	ADJ
gujaf-276	155	30	journal	journal	NOUN
gujaf-276	155	31	of	of	ADP
gujaf-276	155	32	accounting	accounting	NOUN
gujaf-276	155	33	and	and	CCONJ
gujaf-276	155	34	finance	finance	NOUN
gujaf-276	155	35	,	,	PUNCT
gujaf-276	155	36	vol	vol	NOUN
gujaf-276	155	37	.	.	PROPN
gujaf-276	155	38	5	5	NUM
gujaf-276	155	39	,	,	PUNCT
gujaf-276	155	40	issue	issue	NOUN
gujaf-276	155	41	1	1	NUM
gujaf-276	155	42	,	,	PUNCT
gujaf-276	155	43	april	april	PROPN
gujaf-276	155	44	,	,	PUNCT
gujaf-276	155	45	2024	2024	NUM
gujaf-276	155	46	51	51	NUM
gujaf-276	155	47	context	context	NOUN
gujaf-276	155	48	.	.	PUNCT
gujaf-276	156	1	by	by	ADP
gujaf-276	156	2	employing	employ	VERB
gujaf-276	156	3	multiple	multiple	ADJ
gujaf-276	156	4	regression	regression	NOUN
gujaf-276	156	5	analysis	analysis	NOUN
gujaf-276	156	6	,	,	PUNCT
gujaf-276	156	7	the	the	DET
gujaf-276	156	8	authors	author	NOUN
gujaf-276	156	9	effectively	effectively	ADV
gujaf-276	156	10	assess	assess	VERB
gujaf-276	156	11	the	the	DET
gujaf-276	156	12	relationships	relationship	NOUN
gujaf-276	156	13	between	between	ADP
gujaf-276	156	14	the	the	DET
gujaf-276	156	15	variables	variable	NOUN
gujaf-276	156	16	under	under	ADP
gujaf-276	156	17	investigation	investigation	NOUN
gujaf-276	156	18	.	.	PUNCT
gujaf-276	157	1	however	however	ADV
gujaf-276	157	2	,	,	PUNCT
gujaf-276	157	3	there	there	PRON
gujaf-276	157	4	are	be	VERB
gujaf-276	157	5	a	a	DET
gujaf-276	157	6	few	few	ADJ
gujaf-276	157	7	areas	area	NOUN
gujaf-276	157	8	that	that	PRON
gujaf-276	157	9	could	could	AUX
gujaf-276	157	10	be	be	AUX
gujaf-276	157	11	improved	improve	VERB
gujaf-276	157	12	in	in	ADP
gujaf-276	157	13	this	this	DET
gujaf-276	157	14	study	study	NOUN
gujaf-276	157	15	.	.	PUNCT
gujaf-276	158	1	first	first	ADV
gujaf-276	158	2	,	,	PUNCT
gujaf-276	158	3	the	the	DET
gujaf-276	158	4	research	research	NOUN
gujaf-276	158	5	design	design	NOUN
gujaf-276	158	6	focuses	focus	VERB
gujaf-276	158	7	solely	solely	ADV
gujaf-276	158	8	on	on	ADP
gujaf-276	158	9	european	european	ADJ
gujaf-276	158	10	companies	company	NOUN
gujaf-276	158	11	listed	list	VERB
gujaf-276	158	12	in	in	ADP
gujaf-276	158	13	the	the	DET
gujaf-276	158	14	stoxx	stoxx	PROPN
gujaf-276	158	15	europe	europe	PROPN
gujaf-276	158	16	600	600	NUM
gujaf-276	158	17	.	.	PUNCT
gujaf-276	159	1	while	while	SCONJ
gujaf-276	159	2	this	this	PRON
gujaf-276	159	3	provides	provide	VERB
gujaf-276	159	4	specific	specific	ADJ
gujaf-276	159	5	insights	insight	NOUN
gujaf-276	159	6	into	into	ADP
gujaf-276	159	7	the	the	DET
gujaf-276	159	8	european	european	ADJ
gujaf-276	159	9	context	context	NOUN
gujaf-276	159	10	,	,	PUNCT
gujaf-276	159	11	it	it	PRON
gujaf-276	159	12	limits	limit	VERB
gujaf-276	159	13	the	the	DET
gujaf-276	159	14	generalizability	generalizability	NOUN
gujaf-276	159	15	of	of	ADP
gujaf-276	159	16	the	the	DET
gujaf-276	159	17	findings	finding	NOUN
gujaf-276	159	18	to	to	ADP
gujaf-276	159	19	companies	company	NOUN
gujaf-276	159	20	operating	operate	VERB
gujaf-276	159	21	in	in	ADP
gujaf-276	159	22	other	other	ADJ
gujaf-276	159	23	regions	region	NOUN
gujaf-276	159	24	or	or	CCONJ
gujaf-276	159	25	markets	market	NOUN
gujaf-276	159	26	.	.	PUNCT
gujaf-276	160	1	natasya	natasya	NOUN
gujaf-276	160	2	and	and	CCONJ
gujaf-276	160	3	yustrida	yustrida	PROPN
gujaf-276	160	4	's	's	PART
gujaf-276	160	5	(	(	PUNCT
gujaf-276	160	6	2020	2020	NUM
gujaf-276	160	7	)	)	PUNCT
gujaf-276	160	8	examination	examination	NOUN
gujaf-276	160	9	explores	explore	VERB
gujaf-276	160	10	the	the	DET
gujaf-276	160	11	relationship	relationship	NOUN
gujaf-276	160	12	between	between	ADP
gujaf-276	160	13	ownership	ownership	NOUN
gujaf-276	160	14	concentration	concentration	NOUN
gujaf-276	160	15	and	and	CCONJ
gujaf-276	160	16	the	the	DET
gujaf-276	160	17	effects	effect	NOUN
gujaf-276	160	18	of	of	ADP
gujaf-276	160	19	corporate	corporate	ADJ
gujaf-276	160	20	governance	governance	NOUN
gujaf-276	160	21	and	and	CCONJ
gujaf-276	160	22	audit	audit	NOUN
gujaf-276	160	23	quality	quality	NOUN
gujaf-276	160	24	.	.	PUNCT
gujaf-276	161	1	research	research	NOUN
gujaf-276	161	2	samples	sample	NOUN
gujaf-276	161	3	on	on	ADP
gujaf-276	161	4	manufacturing	manufacture	VERB
gujaf-276	161	5	companies	company	NOUN
gujaf-276	161	6	listed	list	VERB
gujaf-276	161	7	on	on	ADP
gujaf-276	161	8	the	the	DET
gujaf-276	161	9	indonesia	indonesia	PROPN
gujaf-276	161	10	stock	stock	PROPN
gujaf-276	161	11	exchange	exchange	PROPN
gujaf-276	161	12	in	in	ADP
gujaf-276	161	13	2017–2018	2017–2018	NUM
gujaf-276	161	14	are	be	AUX
gujaf-276	161	15	used	use	VERB
gujaf-276	161	16	in	in	ADP
gujaf-276	161	17	this	this	DET
gujaf-276	161	18	study	study	NOUN
gujaf-276	161	19	,	,	PUNCT
gujaf-276	161	20	which	which	PRON
gujaf-276	161	21	uses	use	VERB
gujaf-276	161	22	moderated	moderated	ADJ
gujaf-276	161	23	regression	regression	NOUN
gujaf-276	161	24	analysis	analysis	NOUN
gujaf-276	161	25	.	.	PUNCT
gujaf-276	162	1	according	accord	VERB
gujaf-276	162	2	to	to	ADP
gujaf-276	162	3	the	the	DET
gujaf-276	162	4	study	study	NOUN
gujaf-276	162	5	's	's	PART
gujaf-276	162	6	findings	finding	NOUN
gujaf-276	162	7	,	,	PUNCT
gujaf-276	162	8	ownership	ownership	NOUN
gujaf-276	162	9	concentration	concentration	NOUN
gujaf-276	162	10	improved	improve	VERB
gujaf-276	162	11	the	the	DET
gujaf-276	162	12	influence	influence	NOUN
gujaf-276	162	13	of	of	ADP
gujaf-276	162	14	corporate	corporate	ADJ
gujaf-276	162	15	governance	governance	NOUN
gujaf-276	162	16	's	's	PART
gujaf-276	162	17	efficacy	efficacy	NOUN
gujaf-276	162	18	on	on	ADP
gujaf-276	162	19	audit	audit	NOUN
gujaf-276	162	20	quality	quality	NOUN
gujaf-276	162	21	,	,	PUNCT
gujaf-276	162	22	but	but	CCONJ
gujaf-276	162	23	corporate	corporate	ADJ
gujaf-276	162	24	governance	governance	NOUN
gujaf-276	162	25	itself	itself	PRON
gujaf-276	162	26	had	have	VERB
gujaf-276	162	27	no	no	DET
gujaf-276	162	28	effect	effect	NOUN
gujaf-276	162	29	on	on	ADP
gujaf-276	162	30	the	the	DET
gujaf-276	162	31	quality	quality	NOUN
gujaf-276	162	32	of	of	ADP
gujaf-276	162	33	the	the	DET
gujaf-276	162	34	audit	audit	NOUN
gujaf-276	162	35	.	.	PUNCT
gujaf-276	163	1	this	this	DET
gujaf-276	163	2	study	study	NOUN
gujaf-276	163	3	made	make	VERB
gujaf-276	163	4	use	use	NOUN
gujaf-276	163	5	of	of	ADP
gujaf-276	163	6	a	a	DET
gujaf-276	163	7	specific	specific	ADJ
gujaf-276	163	8	industry	industry	NOUN
gujaf-276	163	9	(	(	PUNCT
gujaf-276	163	10	manufacturing	manufacturing	NOUN
gujaf-276	163	11	companies	company	NOUN
gujaf-276	163	12	)	)	PUNCT
gujaf-276	163	13	and	and	CCONJ
gujaf-276	163	14	a	a	DET
gujaf-276	163	15	defined	define	VERB
gujaf-276	163	16	time	time	NOUN
gujaf-276	163	17	frame	frame	NOUN
gujaf-276	163	18	,	,	PUNCT
gujaf-276	163	19	which	which	PRON
gujaf-276	163	20	helped	help	VERB
gujaf-276	163	21	narrow	narrow	VERB
gujaf-276	163	22	down	down	ADP
gujaf-276	163	23	the	the	DET
gujaf-276	163	24	scope	scope	NOUN
gujaf-276	163	25	of	of	ADP
gujaf-276	163	26	the	the	DET
gujaf-276	163	27	research	research	NOUN
gujaf-276	163	28	and	and	CCONJ
gujaf-276	163	29	provide	provide	VERB
gujaf-276	163	30	more	more	ADJ
gujaf-276	163	31	targeted	target	VERB
gujaf-276	163	32	insights	insight	NOUN
gujaf-276	163	33	.	.	PUNCT
gujaf-276	164	1	however	however	ADV
gujaf-276	164	2	,	,	PUNCT
gujaf-276	164	3	the	the	DET
gujaf-276	164	4	research	research	NOUN
gujaf-276	164	5	design	design	NOUN
gujaf-276	164	6	focuses	focus	VERB
gujaf-276	164	7	solely	solely	ADV
gujaf-276	164	8	on	on	ADP
gujaf-276	164	9	manufacturing	manufacture	VERB
gujaf-276	164	10	companies	company	NOUN
gujaf-276	164	11	listed	list	VERB
gujaf-276	164	12	on	on	ADP
gujaf-276	164	13	the	the	DET
gujaf-276	164	14	indonesia	indonesia	PROPN
gujaf-276	164	15	stock	stock	PROPN
gujaf-276	164	16	exchange	exchange	PROPN
gujaf-276	164	17	during	during	ADP
gujaf-276	164	18	a	a	DET
gujaf-276	164	19	specific	specific	ADJ
gujaf-276	164	20	period	period	NOUN
gujaf-276	164	21	.	.	PUNCT
gujaf-276	165	1	this	this	PRON
gujaf-276	165	2	limits	limit	VERB
gujaf-276	165	3	the	the	DET
gujaf-276	165	4	generalizability	generalizability	NOUN
gujaf-276	165	5	of	of	ADP
gujaf-276	165	6	the	the	DET
gujaf-276	165	7	findings	finding	NOUN
gujaf-276	165	8	to	to	ADP
gujaf-276	165	9	companies	company	NOUN
gujaf-276	165	10	operating	operate	VERB
gujaf-276	165	11	in	in	ADP
gujaf-276	165	12	different	different	ADJ
gujaf-276	165	13	sectors	sector	NOUN
gujaf-276	165	14	or	or	CCONJ
gujaf-276	165	15	countries	country	NOUN
gujaf-276	165	16	.	.	PUNCT
gujaf-276	166	1	including	include	VERB
gujaf-276	166	2	a	a	DET
gujaf-276	166	3	more	more	ADV
gujaf-276	166	4	diverse	diverse	ADJ
gujaf-276	166	5	sample	sample	NOUN
gujaf-276	166	6	of	of	ADP
gujaf-276	166	7	companies	company	NOUN
gujaf-276	166	8	from	from	ADP
gujaf-276	166	9	various	various	ADJ
gujaf-276	166	10	industries	industry	NOUN
gujaf-276	166	11	and	and	CCONJ
gujaf-276	166	12	geographical	geographical	ADJ
gujaf-276	166	13	locations	location	NOUN
gujaf-276	166	14	would	would	AUX
gujaf-276	166	15	strengthen	strengthen	VERB
gujaf-276	166	16	the	the	DET
gujaf-276	166	17	study	study	NOUN
gujaf-276	166	18	's	's	PART
gujaf-276	166	19	external	external	ADJ
gujaf-276	166	20	validity	validity	NOUN
gujaf-276	166	21	.	.	PUNCT
gujaf-276	167	1	sanyaolu	sanyaolu	PROPN
gujaf-276	167	2	et	et	PROPN
gujaf-276	167	3	al	al	PROPN
gujaf-276	167	4	.	.	PROPN
gujaf-276	167	5	(	(	PUNCT
gujaf-276	167	6	2020	2020	NUM
gujaf-276	167	7	)	)	PUNCT
gujaf-276	167	8	examine	examine	VERB
gujaf-276	167	9	the	the	DET
gujaf-276	167	10	impact	impact	NOUN
gujaf-276	167	11	of	of	ADP
gujaf-276	167	12	some	some	DET
gujaf-276	167	13	board	board	NOUN
gujaf-276	167	14	characteristics	characteristic	NOUN
gujaf-276	167	15	on	on	ADP
gujaf-276	167	16	the	the	DET
gujaf-276	167	17	choice	choice	NOUN
gujaf-276	167	18	of	of	ADP
gujaf-276	167	19	audit	audit	NOUN
gujaf-276	167	20	firm	firm	NOUN
gujaf-276	167	21	among	among	ADP
gujaf-276	167	22	nigerian	nigerian	PROPN
gujaf-276	167	23	-	-	PUNCT
gujaf-276	167	24	listed	list	VERB
gujaf-276	167	25	non	non	ADJ
gujaf-276	167	26	-	-	ADJ
gujaf-276	167	27	financial	financial	ADJ
gujaf-276	167	28	firms	firm	NOUN
gujaf-276	167	29	.	.	PUNCT
gujaf-276	168	1	utilizing	utilize	VERB
gujaf-276	168	2	logit	logit	PROPN
gujaf-276	168	3	regression	regression	NOUN
gujaf-276	168	4	analysis	analysis	NOUN
gujaf-276	169	1	,	,	PUNCT
gujaf-276	169	2	the	the	DET
gujaf-276	169	3	data	datum	NOUN
gujaf-276	169	4	was	be	AUX
gujaf-276	169	5	examined	examine	VERB
gujaf-276	169	6	.	.	PUNCT
gujaf-276	170	1	the	the	DET
gujaf-276	170	2	study	study	NOUN
gujaf-276	170	3	's	's	PART
gujaf-276	170	4	findings	finding	NOUN
gujaf-276	170	5	show	show	VERB
gujaf-276	170	6	that	that	SCONJ
gujaf-276	170	7	gender	gender	NOUN
gujaf-276	170	8	diversity	diversity	NOUN
gujaf-276	170	9	and	and	CCONJ
gujaf-276	170	10	board	board	NOUN
gujaf-276	170	11	independence	independence	NOUN
gujaf-276	170	12	had	have	VERB
gujaf-276	170	13	a	a	DET
gujaf-276	170	14	considerable	considerable	ADJ
gujaf-276	170	15	beneficial	beneficial	ADJ
gujaf-276	170	16	influence	influence	NOUN
gujaf-276	170	17	on	on	ADP
gujaf-276	170	18	choosing	choose	VERB
gujaf-276	170	19	an	an	DET
gujaf-276	170	20	audit	audit	NOUN
gujaf-276	170	21	firm	firm	NOUN
gujaf-276	170	22	,	,	PUNCT
gujaf-276	170	23	while	while	SCONJ
gujaf-276	170	24	board	board	NOUN
gujaf-276	170	25	size	size	NOUN
gujaf-276	170	26	was	be	AUX
gujaf-276	170	27	found	find	VERB
gujaf-276	170	28	to	to	PART
gujaf-276	170	29	have	have	VERB
gujaf-276	170	30	a	a	DET
gujaf-276	170	31	small	small	ADJ
gujaf-276	170	32	but	but	CCONJ
gujaf-276	170	33	positive	positive	ADJ
gujaf-276	170	34	effect	effect	NOUN
gujaf-276	170	35	.	.	PUNCT
gujaf-276	171	1	the	the	DET
gujaf-276	171	2	results	result	NOUN
gujaf-276	171	3	of	of	ADP
gujaf-276	171	4	board	board	NOUN
gujaf-276	171	5	meetings	meeting	NOUN
gujaf-276	171	6	suggest	suggest	VERB
gujaf-276	171	7	that	that	SCONJ
gujaf-276	171	8	they	they	PRON
gujaf-276	171	9	have	have	VERB
gujaf-276	171	10	a	a	DET
gujaf-276	171	11	negligible	negligible	ADJ
gujaf-276	171	12	impact	impact	NOUN
gujaf-276	171	13	on	on	ADP
gujaf-276	171	14	selecting	select	VERB
gujaf-276	171	15	the	the	DET
gujaf-276	171	16	audit	audit	NOUN
gujaf-276	171	17	company	company	NOUN
gujaf-276	171	18	.	.	PUNCT
gujaf-276	172	1	the	the	DET
gujaf-276	172	2	use	use	NOUN
gujaf-276	172	3	of	of	ADP
gujaf-276	172	4	a	a	DET
gujaf-276	172	5	longitudinal	longitudinal	ADJ
gujaf-276	172	6	dataset	dataset	NOUN
gujaf-276	172	7	spanning	span	VERB
gujaf-276	172	8	ten	ten	NUM
gujaf-276	172	9	years	year	NOUN
gujaf-276	172	10	also	also	ADV
gujaf-276	172	11	allows	allow	VERB
gujaf-276	172	12	for	for	ADP
gujaf-276	172	13	a	a	DET
gujaf-276	172	14	more	more	ADV
gujaf-276	172	15	comprehensive	comprehensive	ADJ
gujaf-276	172	16	analysis	analysis	NOUN
gujaf-276	172	17	of	of	ADP
gujaf-276	172	18	the	the	DET
gujaf-276	172	19	relationship	relationship	NOUN
gujaf-276	172	20	between	between	ADP
gujaf-276	172	21	board	board	NOUN
gujaf-276	172	22	attributes	attribute	NOUN
gujaf-276	172	23	and	and	CCONJ
gujaf-276	172	24	audit	audit	NOUN
gujaf-276	172	25	firm	firm	ADJ
gujaf-276	172	26	choice	choice	NOUN
gujaf-276	172	27	.	.	PUNCT
gujaf-276	173	1	this	this	PRON
gujaf-276	173	2	highlights	highlight	VERB
gujaf-276	173	3	the	the	DET
gujaf-276	173	4	importance	importance	NOUN
gujaf-276	173	5	of	of	ADP
gujaf-276	173	6	having	have	VERB
gujaf-276	173	7	independent	independent	ADJ
gujaf-276	173	8	directors	director	NOUN
gujaf-276	173	9	and	and	CCONJ
gujaf-276	173	10	gender	gender	NOUN
gujaf-276	173	11	diversity	diversity	NOUN
gujaf-276	173	12	in	in	ADP
gujaf-276	173	13	the	the	DET
gujaf-276	173	14	boardroom	boardroom	NOUN
gujaf-276	173	15	,	,	PUNCT
gujaf-276	173	16	as	as	SCONJ
gujaf-276	173	17	these	these	DET
gujaf-276	173	18	factors	factor	NOUN
gujaf-276	173	19	positively	positively	ADV
gujaf-276	173	20	impact	impact	VERB
gujaf-276	173	21	the	the	DET
gujaf-276	173	22	selection	selection	NOUN
gujaf-276	173	23	of	of	ADP
gujaf-276	173	24	external	external	ADJ
gujaf-276	173	25	auditors	auditor	NOUN
gujaf-276	173	26	.	.	PUNCT
gujaf-276	174	1	in	in	ADP
gujaf-276	174	2	particular	particular	ADJ
gujaf-276	174	3	,	,	PUNCT
gujaf-276	174	4	ogoun	ogoun	NOUN
gujaf-276	174	5	and	and	CCONJ
gujaf-276	174	6	perelayefa	perelayefa	NOUN
gujaf-276	174	7	(	(	PUNCT
gujaf-276	174	8	2020	2020	NUM
gujaf-276	174	9	)	)	PUNCT
gujaf-276	174	10	examine	examine	VERB
gujaf-276	174	11	how	how	SCONJ
gujaf-276	174	12	corporate	corporate	ADJ
gujaf-276	174	13	governance	governance	NOUN
gujaf-276	174	14	affects	affect	VERB
gujaf-276	174	15	how	how	SCONJ
gujaf-276	174	16	well	well	ADV
gujaf-276	174	17	organizations	organization	NOUN
gujaf-276	174	18	are	be	AUX
gujaf-276	174	19	audited	audit	VERB
gujaf-276	174	20	.	.	PUNCT
gujaf-276	175	1	for	for	ADP
gujaf-276	175	2	the	the	DET
gujaf-276	175	3	years	year	NOUN
gujaf-276	175	4	2008	2008	NUM
gujaf-276	175	5	to	to	ADP
gujaf-276	175	6	2015	2015	NUM
gujaf-276	175	7	,	,	PUNCT
gujaf-276	175	8	71	71	NUM
gujaf-276	175	9	nonfinancial	nonfinancial	ADJ
gujaf-276	175	10	firms	firm	NOUN
gujaf-276	175	11	were	be	AUX
gujaf-276	175	12	used	use	VERB
gujaf-276	175	13	in	in	ADP
gujaf-276	175	14	the	the	DET
gujaf-276	175	15	study	study	NOUN
gujaf-276	175	16	.	.	PUNCT
gujaf-276	176	1	a	a	DET
gujaf-276	176	2	dummy	dummy	ADJ
gujaf-276	176	3	variable	variable	NOUN
gujaf-276	176	4	with	with	ADP
gujaf-276	176	5	the	the	DET
gujaf-276	176	6	values	value	NOUN
gujaf-276	176	7	"	"	PUNCT
gujaf-276	176	8	1	1	NUM
gujaf-276	176	9	"	"	PUNCT
gujaf-276	176	10	and	and	CCONJ
gujaf-276	176	11	"	"	PUNCT
gujaf-276	176	12	0	0	NUM
gujaf-276	176	13	"	"	PUNCT
gujaf-276	176	14	was	be	AUX
gujaf-276	176	15	used	use	VERB
gujaf-276	176	16	to	to	PART
gujaf-276	176	17	measure	measure	VERB
gujaf-276	176	18	the	the	DET
gujaf-276	176	19	audit	audit	NOUN
gujaf-276	176	20	quality	quality	NOUN
gujaf-276	176	21	,	,	PUNCT
gujaf-276	176	22	with	with	ADP
gujaf-276	176	23	1	1	NUM
gujaf-276	176	24	denoting	denote	VERB
gujaf-276	176	25	that	that	SCONJ
gujaf-276	176	26	the	the	DET
gujaf-276	176	27	firm	firm	NOUN
gujaf-276	176	28	used	use	VERB
gujaf-276	176	29	one	one	NUM
gujaf-276	176	30	of	of	ADP
gujaf-276	176	31	the	the	DET
gujaf-276	176	32	big	big	ADJ
gujaf-276	176	33	four	four	NUM
gujaf-276	176	34	auditors	auditor	NOUN
gujaf-276	176	35	and	and	CCONJ
gujaf-276	176	36	0	0	NUM
gujaf-276	176	37	without	without	ADP
gujaf-276	176	38	doing	do	VERB
gujaf-276	176	39	so	so	ADV
gujaf-276	176	40	.	.	PUNCT
gujaf-276	177	1	the	the	DET
gujaf-276	177	2	binary	binary	ADJ
gujaf-276	177	3	regression	regression	NOUN
gujaf-276	177	4	analysis	analysis	NOUN
gujaf-276	177	5	was	be	AUX
gujaf-276	177	6	gusau	gusau	ADJ
gujaf-276	177	7	journal	journal	NOUN
gujaf-276	177	8	of	of	ADP
gujaf-276	177	9	accounting	accounting	NOUN
gujaf-276	177	10	and	and	CCONJ
gujaf-276	177	11	finance	finance	NOUN
gujaf-276	177	12	,	,	PUNCT
gujaf-276	177	13	vol	vol	NOUN
gujaf-276	177	14	.	.	PROPN
gujaf-276	177	15	5	5	NUM
gujaf-276	177	16	,	,	PUNCT
gujaf-276	177	17	issue	issue	NOUN
gujaf-276	177	18	1	1	NUM
gujaf-276	177	19	,	,	PUNCT
gujaf-276	177	20	april	april	PROPN
gujaf-276	177	21	,	,	PUNCT
gujaf-276	177	22	2024	2024	NUM
gujaf-276	177	23	52	52	NUM
gujaf-276	177	24	used	use	VERB
gujaf-276	177	25	to	to	PART
gujaf-276	177	26	analyze	analyze	VERB
gujaf-276	177	27	the	the	DET
gujaf-276	177	28	data	datum	NOUN
gujaf-276	177	29	that	that	PRON
gujaf-276	177	30	had	have	AUX
gujaf-276	177	31	been	be	AUX
gujaf-276	177	32	gathered	gather	VERB
gujaf-276	177	33	.	.	PUNCT
gujaf-276	178	1	the	the	DET
gujaf-276	178	2	results	result	NOUN
gujaf-276	178	3	show	show	VERB
gujaf-276	178	4	that	that	SCONJ
gujaf-276	178	5	audit	audit	NOUN
gujaf-276	178	6	quality	quality	NOUN
gujaf-276	178	7	is	be	AUX
gujaf-276	178	8	inversely	inversely	ADV
gujaf-276	178	9	correlated	correlate	VERB
gujaf-276	178	10	with	with	ADP
gujaf-276	178	11	board	board	NOUN
gujaf-276	178	12	independence	independence	NOUN
gujaf-276	178	13	.	.	PUNCT
gujaf-276	179	1	the	the	DET
gujaf-276	179	2	report	report	NOUN
gujaf-276	179	3	emphasizes	emphasize	VERB
gujaf-276	179	4	how	how	SCONJ
gujaf-276	179	5	critical	critical	ADJ
gujaf-276	179	6	it	it	PRON
gujaf-276	179	7	is	be	AUX
gujaf-276	179	8	to	to	PART
gujaf-276	179	9	have	have	VERB
gujaf-276	179	10	the	the	DET
gujaf-276	179	11	right	right	ADJ
gujaf-276	179	12	balance	balance	NOUN
gujaf-276	179	13	of	of	ADP
gujaf-276	179	14	competencies	competency	NOUN
gujaf-276	179	15	on	on	ADP
gujaf-276	179	16	the	the	DET
gujaf-276	179	17	board	board	NOUN
gujaf-276	179	18	.	.	PUNCT
gujaf-276	180	1	according	accord	VERB
gujaf-276	180	2	to	to	ADP
gujaf-276	180	3	the	the	DET
gujaf-276	180	4	study	study	NOUN
gujaf-276	180	5	,	,	PUNCT
gujaf-276	180	6	the	the	DET
gujaf-276	180	7	number	number	NOUN
gujaf-276	180	8	of	of	ADP
gujaf-276	180	9	non	non	ADJ
gujaf-276	180	10	-	-	ADJ
gujaf-276	180	11	executive	executive	ADJ
gujaf-276	180	12	directors	director	NOUN
gujaf-276	180	13	on	on	ADP
gujaf-276	180	14	the	the	DET
gujaf-276	180	15	board	board	NOUN
gujaf-276	180	16	should	should	AUX
gujaf-276	180	17	be	be	AUX
gujaf-276	180	18	maintained	maintain	VERB
gujaf-276	180	19	and	and	CCONJ
gujaf-276	180	20	even	even	ADV
gujaf-276	180	21	increased	increase	VERB
gujaf-276	180	22	.	.	PUNCT
gujaf-276	181	1	a	a	DET
gujaf-276	181	2	simple	simple	ADJ
gujaf-276	181	3	investigation	investigation	NOUN
gujaf-276	181	4	of	of	ADP
gujaf-276	181	5	the	the	DET
gujaf-276	181	6	relationship	relationship	NOUN
gujaf-276	181	7	between	between	ADP
gujaf-276	181	8	corporate	corporate	ADJ
gujaf-276	181	9	governance	governance	NOUN
gujaf-276	181	10	and	and	CCONJ
gujaf-276	181	11	the	the	DET
gujaf-276	181	12	selection	selection	NOUN
gujaf-276	181	13	of	of	ADP
gujaf-276	181	14	audit	audit	NOUN
gujaf-276	181	15	quality	quality	NOUN
gujaf-276	181	16	is	be	AUX
gujaf-276	181	17	possible	possible	ADJ
gujaf-276	181	18	thanks	thank	NOUN
gujaf-276	181	19	to	to	ADP
gujaf-276	181	20	the	the	DET
gujaf-276	181	21	use	use	NOUN
gujaf-276	181	22	of	of	ADP
gujaf-276	181	23	a	a	DET
gujaf-276	181	24	binary	binary	ADJ
gujaf-276	181	25	variable	variable	NOUN
gujaf-276	181	26	to	to	PART
gujaf-276	181	27	measure	measure	VERB
gujaf-276	181	28	audit	audit	NOUN
gujaf-276	181	29	quality	quality	NOUN
gujaf-276	181	30	.	.	PUNCT
gujaf-276	182	1	however	however	ADV
gujaf-276	182	2	,	,	PUNCT
gujaf-276	182	3	it	it	PRON
gujaf-276	182	4	would	would	AUX
gujaf-276	182	5	be	be	AUX
gujaf-276	182	6	helpful	helpful	ADJ
gujaf-276	182	7	for	for	ADP
gujaf-276	182	8	the	the	DET
gujaf-276	182	9	current	current	ADJ
gujaf-276	182	10	study	study	NOUN
gujaf-276	182	11	to	to	PART
gujaf-276	182	12	provide	provide	VERB
gujaf-276	182	13	more	more	ADJ
gujaf-276	182	14	information	information	NOUN
gujaf-276	182	15	on	on	ADP
gujaf-276	182	16	the	the	DET
gujaf-276	182	17	precise	precise	ADJ
gujaf-276	182	18	standards	standard	NOUN
gujaf-276	182	19	used	use	VERB
gujaf-276	182	20	to	to	PART
gujaf-276	182	21	choose	choose	VERB
gujaf-276	182	22	the	the	DET
gujaf-276	182	23	usage	usage	NOUN
gujaf-276	182	24	of	of	ADP
gujaf-276	182	25	a	a	DET
gujaf-276	182	26	big	big	ADJ
gujaf-276	182	27	four	four	NUM
gujaf-276	182	28	auditor	auditor	NOUN
gujaf-276	182	29	as	as	ADV
gujaf-276	182	30	well	well	ADV
gujaf-276	182	31	as	as	ADP
gujaf-276	182	32	whether	whether	SCONJ
gujaf-276	182	33	additional	additional	ADJ
gujaf-276	182	34	audit	audit	NOUN
gujaf-276	182	35	quality	quality	NOUN
gujaf-276	182	36	factors	factor	NOUN
gujaf-276	182	37	were	be	AUX
gujaf-276	182	38	taken	take	VERB
gujaf-276	182	39	into	into	ADP
gujaf-276	182	40	account	account	NOUN
gujaf-276	182	41	.	.	PUNCT
gujaf-276	183	1	modes	mode	NOUN
gujaf-276	183	2	:	:	PUNCT
gujaf-276	183	3	soyemi	soyemi	PROPN
gujaf-276	183	4	(	(	PUNCT
gujaf-276	183	5	2020	2020	NUM
gujaf-276	183	6	)	)	PUNCT
gujaf-276	183	7	analyzed	analyze	VERB
gujaf-276	183	8	the	the	DET
gujaf-276	183	9	influence	influence	NOUN
gujaf-276	183	10	of	of	ADP
gujaf-276	183	11	internal	internal	ADJ
gujaf-276	183	12	corporate	corporate	ADJ
gujaf-276	183	13	governance	governance	NOUN
gujaf-276	183	14	on	on	ADP
gujaf-276	183	15	the	the	DET
gujaf-276	183	16	audit	audit	NOUN
gujaf-276	183	17	firm	firm	NOUN
gujaf-276	183	18	selection	selection	NOUN
gujaf-276	183	19	of	of	ADP
gujaf-276	183	20	nigerian	nigerian	ADJ
gujaf-276	183	21	non	non	ADJ
gujaf-276	183	22	-	-	ADJ
gujaf-276	183	23	financial	financial	ADJ
gujaf-276	183	24	firms	firm	NOUN
gujaf-276	183	25	by	by	ADP
gujaf-276	183	26	using	use	VERB
gujaf-276	183	27	data	datum	NOUN
gujaf-276	183	28	spanning	span	VERB
gujaf-276	183	29	2011	2011	NUM
gujaf-276	183	30	to	to	ADP
gujaf-276	183	31	2017	2017	NUM
gujaf-276	183	32	for	for	ADP
gujaf-276	183	33	27	27	NUM
gujaf-276	183	34	selected	select	VERB
gujaf-276	183	35	listed	list	VERB
gujaf-276	183	36	non	non	ADJ
gujaf-276	183	37	-	-	ADJ
gujaf-276	183	38	financial	financial	ADJ
gujaf-276	183	39	firms	firm	NOUN
gujaf-276	183	40	.	.	PUNCT
gujaf-276	184	1	the	the	DET
gujaf-276	184	2	result	result	NOUN
gujaf-276	184	3	of	of	ADP
gujaf-276	184	4	the	the	DET
gujaf-276	184	5	regression	regression	NOUN
gujaf-276	184	6	analysis	analysis	NOUN
gujaf-276	184	7	shows	show	VERB
gujaf-276	184	8	that	that	SCONJ
gujaf-276	184	9	board	board	NOUN
gujaf-276	184	10	independence	independence	NOUN
gujaf-276	184	11	and	and	CCONJ
gujaf-276	184	12	firm	firm	ADJ
gujaf-276	184	13	size	size	NOUN
gujaf-276	184	14	are	be	AUX
gujaf-276	184	15	the	the	DET
gujaf-276	184	16	significant	significant	ADJ
gujaf-276	184	17	drivers	driver	NOUN
gujaf-276	184	18	of	of	ADP
gujaf-276	184	19	external	external	ADJ
gujaf-276	184	20	audit	audit	NOUN
gujaf-276	184	21	firm	firm	NOUN
gujaf-276	184	22	choice	choice	NOUN
gujaf-276	184	23	.	.	PUNCT
gujaf-276	185	1	however	however	ADV
gujaf-276	185	2	,	,	PUNCT
gujaf-276	185	3	the	the	DET
gujaf-276	185	4	study	study	NOUN
gujaf-276	185	5	could	could	AUX
gujaf-276	185	6	not	not	PART
gujaf-276	185	7	find	find	VERB
gujaf-276	185	8	evidence	evidence	NOUN
gujaf-276	185	9	for	for	ADP
gujaf-276	185	10	the	the	DET
gujaf-276	185	11	significant	significant	ADJ
gujaf-276	185	12	influence	influence	NOUN
gujaf-276	185	13	of	of	ADP
gujaf-276	185	14	the	the	DET
gujaf-276	185	15	board	board	NOUN
gujaf-276	185	16	.	.	PUNCT
gujaf-276	186	1	using	use	VERB
gujaf-276	186	2	data	datum	NOUN
gujaf-276	186	3	from	from	ADP
gujaf-276	186	4	2011	2011	NUM
gujaf-276	186	5	to	to	ADP
gujaf-276	186	6	2017	2017	NUM
gujaf-276	186	7	for	for	ADP
gujaf-276	186	8	27	27	NUM
gujaf-276	186	9	chosen	choose	VERB
gujaf-276	186	10	listed	list	VERB
gujaf-276	186	11	nonfinancial	nonfinancial	ADJ
gujaf-276	186	12	organizations	organization	NOUN
gujaf-276	186	13	,	,	PUNCT
gujaf-276	186	14	soyemi	soyemi	NOUN
gujaf-276	186	15	(	(	PUNCT
gujaf-276	186	16	2020	2020	NUM
gujaf-276	186	17	)	)	PUNCT
gujaf-276	186	18	examined	examine	VERB
gujaf-276	186	19	the	the	DET
gujaf-276	186	20	impact	impact	NOUN
gujaf-276	186	21	of	of	ADP
gujaf-276	186	22	corporate	corporate	ADJ
gujaf-276	186	23	governance	governance	NOUN
gujaf-276	186	24	on	on	ADP
gujaf-276	186	25	the	the	DET
gujaf-276	186	26	choice	choice	NOUN
gujaf-276	186	27	of	of	ADP
gujaf-276	186	28	audit	audit	NOUN
gujaf-276	186	29	firm	firm	NOUN
gujaf-276	186	30	for	for	ADP
gujaf-276	186	31	nigerian	nigerian	ADJ
gujaf-276	186	32	non	non	ADJ
gujaf-276	186	33	-	-	ADJ
gujaf-276	186	34	financial	financial	ADJ
gujaf-276	186	35	enterprises	enterprise	NOUN
gujaf-276	186	36	.	.	PUNCT
gujaf-276	187	1	the	the	DET
gujaf-276	187	2	outcome	outcome	NOUN
gujaf-276	187	3	of	of	ADP
gujaf-276	187	4	the	the	DET
gujaf-276	187	5	regression	regression	NOUN
gujaf-276	187	6	analysis	analysis	NOUN
gujaf-276	187	7	reveals	reveal	VERB
gujaf-276	187	8	that	that	SCONJ
gujaf-276	187	9	the	the	DET
gujaf-276	187	10	choice	choice	NOUN
gujaf-276	187	11	of	of	ADP
gujaf-276	187	12	an	an	DET
gujaf-276	187	13	external	external	ADJ
gujaf-276	187	14	audit	audit	NOUN
gujaf-276	187	15	firm	firm	NOUN
gujaf-276	187	16	is	be	AUX
gujaf-276	187	17	significantly	significantly	ADV
gujaf-276	187	18	influenced	influence	VERB
gujaf-276	187	19	by	by	ADP
gujaf-276	187	20	the	the	DET
gujaf-276	187	21	board	board	NOUN
gujaf-276	187	22	's	's	PART
gujaf-276	187	23	independence	independence	NOUN
gujaf-276	187	24	and	and	CCONJ
gujaf-276	187	25	firm	firm	ADJ
gujaf-276	187	26	size	size	NOUN
gujaf-276	187	27	.	.	PUNCT
gujaf-276	188	1	the	the	DET
gujaf-276	188	2	study	study	NOUN
gujaf-276	188	3	,	,	PUNCT
gujaf-276	188	4	however	however	ADV
gujaf-276	188	5	,	,	PUNCT
gujaf-276	188	6	was	be	AUX
gujaf-276	188	7	unable	unable	ADJ
gujaf-276	188	8	to	to	PART
gujaf-276	188	9	establish	establish	VERB
gujaf-276	188	10	proof	proof	NOUN
gujaf-276	188	11	of	of	ADP
gujaf-276	188	12	a	a	DET
gujaf-276	188	13	significant	significant	ADJ
gujaf-276	188	14	impact	impact	NOUN
gujaf-276	188	15	of	of	ADP
gujaf-276	188	16	board	board	NOUN
gujaf-276	188	17	size	size	NOUN
gujaf-276	188	18	,	,	PUNCT
gujaf-276	188	19	leverage	leverage	NOUN
gujaf-276	188	20	,	,	PUNCT
gujaf-276	188	21	or	or	CCONJ
gujaf-276	188	22	institutional	institutional	ADJ
gujaf-276	188	23	ownership	ownership	NOUN
gujaf-276	188	24	.	.	PUNCT
gujaf-276	189	1	the	the	DET
gujaf-276	189	2	use	use	NOUN
gujaf-276	189	3	of	of	ADP
gujaf-276	189	4	a	a	DET
gujaf-276	189	5	longitudinal	longitudinal	ADJ
gujaf-276	189	6	dataset	dataset	NOUN
gujaf-276	189	7	covering	cover	VERB
gujaf-276	189	8	multiple	multiple	ADJ
gujaf-276	189	9	years	year	NOUN
gujaf-276	189	10	allows	allow	VERB
gujaf-276	189	11	for	for	ADP
gujaf-276	189	12	a	a	DET
gujaf-276	189	13	more	more	ADV
gujaf-276	189	14	comprehensive	comprehensive	ADJ
gujaf-276	189	15	analysis	analysis	NOUN
gujaf-276	189	16	of	of	ADP
gujaf-276	189	17	the	the	DET
gujaf-276	189	18	relationship	relationship	NOUN
gujaf-276	189	19	between	between	ADP
gujaf-276	189	20	corporate	corporate	ADJ
gujaf-276	189	21	governance	governance	NOUN
gujaf-276	189	22	factors	factor	NOUN
gujaf-276	189	23	and	and	CCONJ
gujaf-276	189	24	audit	audit	NOUN
gujaf-276	189	25	quality	quality	NOUN
gujaf-276	189	26	.	.	PUNCT
gujaf-276	190	1	the	the	DET
gujaf-276	190	2	study	study	NOUN
gujaf-276	190	3	mentions	mention	VERB
gujaf-276	190	4	the	the	DET
gujaf-276	190	5	inclusion	inclusion	NOUN
gujaf-276	190	6	of	of	ADP
gujaf-276	190	7	variables	variable	NOUN
gujaf-276	190	8	such	such	ADJ
gujaf-276	190	9	as	as	ADP
gujaf-276	190	10	board	board	NOUN
gujaf-276	190	11	size	size	NOUN
gujaf-276	190	12	,	,	PUNCT
gujaf-276	190	13	leverage	leverage	NOUN
gujaf-276	190	14	,	,	PUNCT
gujaf-276	190	15	and	and	CCONJ
gujaf-276	190	16	institutional	institutional	ADJ
gujaf-276	190	17	ownership	ownership	NOUN
gujaf-276	190	18	but	but	CCONJ
gujaf-276	190	19	finds	find	VERB
gujaf-276	190	20	no	no	DET
gujaf-276	190	21	significant	significant	ADJ
gujaf-276	190	22	influence	influence	NOUN
gujaf-276	190	23	on	on	ADP
gujaf-276	190	24	audit	audit	NOUN
gujaf-276	190	25	firm	firm	ADJ
gujaf-276	190	26	choice	choice	NOUN
gujaf-276	190	27	.	.	PUNCT
gujaf-276	191	1	further	further	ADJ
gujaf-276	191	2	analysis	analysis	NOUN
gujaf-276	191	3	or	or	CCONJ
gujaf-276	191	4	discussion	discussion	NOUN
gujaf-276	191	5	on	on	ADP
gujaf-276	191	6	the	the	DET
gujaf-276	191	7	possible	possible	ADJ
gujaf-276	191	8	implications	implication	NOUN
gujaf-276	191	9	of	of	ADP
gujaf-276	191	10	these	these	DET
gujaf-276	191	11	non	non	ADJ
gujaf-276	191	12	-	-	ADJ
gujaf-276	191	13	significant	significant	ADJ
gujaf-276	191	14	variables	variable	NOUN
gujaf-276	191	15	would	would	AUX
gujaf-276	191	16	contribute	contribute	VERB
gujaf-276	191	17	to	to	ADP
gujaf-276	191	18	the	the	DET
gujaf-276	191	19	understanding	understanding	NOUN
gujaf-276	191	20	of	of	ADP
gujaf-276	191	21	their	their	PRON
gujaf-276	191	22	impact	impact	NOUN
gujaf-276	191	23	on	on	ADP
gujaf-276	191	24	audit	audit	NOUN
gujaf-276	191	25	firm	firm	ADJ
gujaf-276	191	26	selection	selection	NOUN
gujaf-276	191	27	.	.	PUNCT
gujaf-276	192	1	sanyaolu	sanyaolu	PROPN
gujaf-276	192	2	et	et	PROPN
gujaf-276	192	3	al	al	PROPN
gujaf-276	192	4	.	.	PROPN
gujaf-276	193	1	(	(	PUNCT
gujaf-276	193	2	2021	2021	NUM
gujaf-276	193	3	)	)	PUNCT
gujaf-276	193	4	investigate	investigate	VERB
gujaf-276	193	5	the	the	DET
gujaf-276	193	6	impact	impact	NOUN
gujaf-276	193	7	of	of	ADP
gujaf-276	193	8	the	the	DET
gujaf-276	193	9	corporate	corporate	ADJ
gujaf-276	193	10	board	board	NOUN
gujaf-276	193	11	of	of	ADP
gujaf-276	193	12	directors	director	NOUN
gujaf-276	193	13	'	'	PART
gujaf-276	193	14	characteristics	characteristic	NOUN
gujaf-276	193	15	on	on	ADP
gujaf-276	193	16	audit	audit	NOUN
gujaf-276	193	17	fees	fee	NOUN
gujaf-276	193	18	for	for	ADP
gujaf-276	193	19	nigerian	nigerian	ADJ
gujaf-276	193	20	-	-	PUNCT
gujaf-276	193	21	listed	list	VERB
gujaf-276	193	22	deposit	deposit	NOUN
gujaf-276	193	23	money	money	NOUN
gujaf-276	193	24	banks	bank	NOUN
gujaf-276	193	25	(	(	PUNCT
gujaf-276	193	26	dmbs	dmb	NOUN
gujaf-276	193	27	)	)	PUNCT
gujaf-276	193	28	.	.	PUNCT
gujaf-276	194	1	the	the	DET
gujaf-276	194	2	study	study	NOUN
gujaf-276	194	3	uses	use	VERB
gujaf-276	194	4	an	an	DET
gujaf-276	194	5	ex	ex	ADJ
gujaf-276	194	6	post	post	X
gujaf-276	194	7	facto	facto	X
gujaf-276	194	8	research	research	NOUN
gujaf-276	194	9	approach	approach	NOUN
gujaf-276	194	10	and	and	CCONJ
gujaf-276	194	11	data	datum	NOUN
gujaf-276	194	12	from	from	ADP
gujaf-276	194	13	ten	ten	NUM
gujaf-276	194	14	deposit	deposit	NOUN
gujaf-276	194	15	money	money	NOUN
gujaf-276	194	16	institutions	institution	NOUN
gujaf-276	194	17	collected	collect	VERB
gujaf-276	194	18	using	use	VERB
gujaf-276	194	19	a	a	DET
gujaf-276	194	20	purposive	purposive	ADJ
gujaf-276	194	21	sampling	sampling	NOUN
gujaf-276	194	22	technique	technique	NOUN
gujaf-276	194	23	from	from	ADP
gujaf-276	194	24	2012	2012	NUM
gujaf-276	194	25	to	to	ADP
gujaf-276	194	26	2018	2018	NUM
gujaf-276	194	27	.	.	PUNCT
gujaf-276	195	1	according	accord	VERB
gujaf-276	195	2	to	to	ADP
gujaf-276	195	3	the	the	DET
gujaf-276	195	4	results	result	NOUN
gujaf-276	195	5	of	of	ADP
gujaf-276	195	6	the	the	DET
gujaf-276	195	7	generalized	generalized	ADJ
gujaf-276	195	8	method	method	NOUN
gujaf-276	195	9	of	of	ADP
gujaf-276	195	10	moment	moment	NOUN
gujaf-276	195	11	,	,	PUNCT
gujaf-276	195	12	corporate	corporate	ADJ
gujaf-276	195	13	board	board	NOUN
gujaf-276	195	14	of	of	ADP
gujaf-276	195	15	directors	director	NOUN
gujaf-276	195	16	'	'	PART
gujaf-276	195	17	proxies	proxy	NOUN
gujaf-276	195	18	have	have	VERB
gujaf-276	195	19	no	no	DET
gujaf-276	195	20	substantial	substantial	ADJ
gujaf-276	195	21	influence	influence	NOUN
gujaf-276	195	22	on	on	ADP
gujaf-276	195	23	the	the	DET
gujaf-276	195	24	audit	audit	NOUN
gujaf-276	195	25	fees	fee	NOUN
gujaf-276	195	26	of	of	ADP
gujaf-276	195	27	nigerian	nigerian	ADJ
gujaf-276	195	28	deposit	deposit	NOUN
gujaf-276	195	29	money	money	NOUN
gujaf-276	195	30	institutions	institution	NOUN
gujaf-276	195	31	.	.	PUNCT
gujaf-276	196	1	however	however	ADV
gujaf-276	196	2	,	,	PUNCT
gujaf-276	196	3	firm	firm	ADJ
gujaf-276	196	4	size	size	NOUN
gujaf-276	196	5	and	and	CCONJ
gujaf-276	196	6	profitability	profitability	NOUN
gujaf-276	196	7	are	be	AUX
gujaf-276	196	8	found	find	VERB
gujaf-276	196	9	to	to	PART
gujaf-276	196	10	have	have	VERB
gujaf-276	196	11	a	a	DET
gujaf-276	196	12	considerable	considerable	ADJ
gujaf-276	196	13	impact	impact	NOUN
gujaf-276	196	14	on	on	ADP
gujaf-276	196	15	the	the	DET
gujaf-276	196	16	external	external	ADJ
gujaf-276	196	17	audit	audit	NOUN
gujaf-276	196	18	fee	fee	NOUN
gujaf-276	196	19	.	.	PUNCT
gujaf-276	197	1	as	as	ADP
gujaf-276	197	2	a	a	DET
gujaf-276	197	3	result	result	NOUN
gujaf-276	197	4	,	,	PUNCT
gujaf-276	197	5	the	the	DET
gujaf-276	197	6	study	study	NOUN
gujaf-276	197	7	concludes	conclude	VERB
gujaf-276	197	8	that	that	SCONJ
gujaf-276	197	9	gusau	gusau	ADJ
gujaf-276	197	10	journal	journal	NOUN
gujaf-276	197	11	of	of	ADP
gujaf-276	197	12	accounting	accounting	NOUN
gujaf-276	197	13	and	and	CCONJ
gujaf-276	197	14	finance	finance	NOUN
gujaf-276	197	15	,	,	PUNCT
gujaf-276	197	16	vol	vol	NOUN
gujaf-276	197	17	.	.	PROPN
gujaf-276	197	18	5	5	NUM
gujaf-276	197	19	,	,	PUNCT
gujaf-276	197	20	issue	issue	NOUN
gujaf-276	197	21	1	1	NUM
gujaf-276	197	22	,	,	PUNCT
gujaf-276	197	23	april	april	PROPN
gujaf-276	197	24	,	,	PUNCT
gujaf-276	197	25	2024	2024	NUM
gujaf-276	197	26	53	53	NUM
gujaf-276	197	27	the	the	DET
gujaf-276	197	28	characteristics	characteristic	NOUN
gujaf-276	197	29	of	of	ADP
gujaf-276	197	30	corporate	corporate	ADJ
gujaf-276	197	31	boards	board	NOUN
gujaf-276	197	32	of	of	ADP
gujaf-276	197	33	directors	director	NOUN
gujaf-276	197	34	do	do	AUX
gujaf-276	197	35	not	not	PART
gujaf-276	197	36	have	have	VERB
gujaf-276	197	37	a	a	DET
gujaf-276	197	38	substantial	substantial	ADJ
gujaf-276	197	39	impact	impact	NOUN
gujaf-276	197	40	on	on	ADP
gujaf-276	197	41	audit	audit	NOUN
gujaf-276	197	42	fees	fee	NOUN
gujaf-276	197	43	at	at	ADP
gujaf-276	197	44	nigerian	nigerian	ADJ
gujaf-276	197	45	-	-	PUNCT
gujaf-276	197	46	listed	list	VERB
gujaf-276	197	47	deposit	deposit	NOUN
gujaf-276	197	48	money	money	NOUN
gujaf-276	197	49	banks	bank	NOUN
gujaf-276	197	50	.	.	PUNCT
gujaf-276	198	1	the	the	DET
gujaf-276	198	2	study	study	NOUN
gujaf-276	198	3	's	's	PART
gujaf-276	198	4	selection	selection	NOUN
gujaf-276	198	5	of	of	ADP
gujaf-276	198	6	a	a	DET
gujaf-276	198	7	proxy	proxy	NOUN
gujaf-276	198	8	for	for	ADP
gujaf-276	198	9	audit	audit	NOUN
gujaf-276	198	10	quality	quality	NOUN
gujaf-276	198	11	is	be	AUX
gujaf-276	198	12	one	one	NUM
gujaf-276	198	13	of	of	ADP
gujaf-276	198	14	the	the	DET
gujaf-276	198	15	attributes	attribute	NOUN
gujaf-276	198	16	of	of	ADP
gujaf-276	198	17	audit	audit	NOUN
gujaf-276	198	18	quality	quality	NOUN
gujaf-276	198	19	,	,	PUNCT
gujaf-276	198	20	although	although	SCONJ
gujaf-276	198	21	the	the	DET
gujaf-276	198	22	study	study	NOUN
gujaf-276	198	23	was	be	AUX
gujaf-276	198	24	done	do	VERB
gujaf-276	198	25	in	in	ADP
gujaf-276	198	26	the	the	DET
gujaf-276	198	27	banking	banking	NOUN
gujaf-276	198	28	sector	sector	NOUN
gujaf-276	198	29	.	.	PUNCT
gujaf-276	199	1	hence	hence	ADV
gujaf-276	199	2	,	,	PUNCT
gujaf-276	199	3	this	this	DET
gujaf-276	199	4	current	current	ADJ
gujaf-276	199	5	study	study	NOUN
gujaf-276	199	6	intends	intend	VERB
gujaf-276	199	7	to	to	PART
gujaf-276	199	8	conduct	conduct	VERB
gujaf-276	199	9	a	a	DET
gujaf-276	199	10	similar	similar	ADJ
gujaf-276	199	11	study	study	NOUN
gujaf-276	199	12	in	in	ADP
gujaf-276	199	13	the	the	DET
gujaf-276	199	14	consumer	consumer	NOUN
gujaf-276	199	15	goods	good	NOUN
gujaf-276	199	16	sector	sector	NOUN
gujaf-276	199	17	of	of	ADP
gujaf-276	199	18	the	the	DET
gujaf-276	199	19	economy	economy	NOUN
gujaf-276	199	20	.	.	PUNCT
gujaf-276	200	1	musa	musa	PROPN
gujaf-276	200	2	et	et	PROPN
gujaf-276	200	3	al	al	PROPN
gujaf-276	200	4	.	.	PROPN
gujaf-276	201	1	(	(	PUNCT
gujaf-276	201	2	2021	2021	NUM
gujaf-276	201	3	)	)	PUNCT
gujaf-276	201	4	use	use	VERB
gujaf-276	201	5	an	an	DET
gujaf-276	201	6	ex	ex	NOUN
gujaf-276	201	7	-	-	ADJ
gujaf-276	201	8	post	post	ADJ
gujaf-276	201	9	facto	facto	X
gujaf-276	201	10	methodology	methodology	NOUN
gujaf-276	201	11	and	and	CCONJ
gujaf-276	201	12	a	a	DET
gujaf-276	201	13	sample	sample	NOUN
gujaf-276	201	14	of	of	ADP
gujaf-276	201	15	listed	list	VERB
gujaf-276	201	16	dmbs	dmb	NOUN
gujaf-276	201	17	to	to	PART
gujaf-276	201	18	analyze	analyze	VERB
gujaf-276	201	19	corporate	corporate	ADJ
gujaf-276	201	20	board	board	NOUN
gujaf-276	201	21	attributes	attribute	NOUN
gujaf-276	201	22	(	(	PUNCT
gujaf-276	201	23	cbr	cbr	NOUN
gujaf-276	201	24	)	)	PUNCT
gujaf-276	201	25	,	,	PUNCT
gujaf-276	201	26	bank	bank	NOUN
gujaf-276	201	27	audit	audit	NOUN
gujaf-276	201	28	quality	quality	NOUN
gujaf-276	201	29	(	(	PUNCT
gujaf-276	201	30	baq	baq	PROPN
gujaf-276	201	31	)	)	PUNCT
gujaf-276	201	32	,	,	PUNCT
gujaf-276	201	33	bank	bank	NOUN
gujaf-276	201	34	performance	performance	NOUN
gujaf-276	201	35	,	,	PUNCT
gujaf-276	201	36	and	and	CCONJ
gujaf-276	201	37	deposit	deposit	VERB
gujaf-276	201	38	money	money	NOUN
gujaf-276	201	39	banks	bank	NOUN
gujaf-276	201	40	(	(	PUNCT
gujaf-276	201	41	dmbs	dmb	NOUN
gujaf-276	201	42	)	)	PUNCT
gujaf-276	201	43	.	.	PUNCT
gujaf-276	202	1	the	the	DET
gujaf-276	202	2	study	study	NOUN
gujaf-276	202	3	used	use	VERB
gujaf-276	202	4	spss	spss	PROPN
gujaf-276	202	5	,	,	PUNCT
gujaf-276	202	6	version	version	NOUN
gujaf-276	202	7	23.0	23.0	NUM
gujaf-276	202	8	,	,	PUNCT
gujaf-276	202	9	which	which	PRON
gujaf-276	202	10	is	be	AUX
gujaf-276	202	11	statistical	statistical	ADJ
gujaf-276	202	12	software	software	NOUN
gujaf-276	202	13	for	for	ADP
gujaf-276	202	14	the	the	DET
gujaf-276	202	15	social	social	ADJ
gujaf-276	202	16	sciences	science	NOUN
gujaf-276	202	17	,	,	PUNCT
gujaf-276	202	18	using	use	VERB
gujaf-276	202	19	both	both	CCONJ
gujaf-276	202	20	descriptive	descriptive	ADJ
gujaf-276	202	21	and	and	CCONJ
gujaf-276	202	22	inferential	inferential	ADJ
gujaf-276	202	23	statistics	statistic	NOUN
gujaf-276	202	24	.	.	PUNCT
gujaf-276	203	1	according	accord	VERB
gujaf-276	203	2	to	to	ADP
gujaf-276	203	3	the	the	DET
gujaf-276	203	4	study	study	NOUN
gujaf-276	203	5	's	's	PART
gujaf-276	203	6	findings	finding	NOUN
gujaf-276	203	7	,	,	PUNCT
gujaf-276	203	8	corporate	corporate	ADJ
gujaf-276	203	9	board	board	NOUN
gujaf-276	203	10	attributes	attribute	VERB
gujaf-276	203	11	implications	implication	NOUN
gujaf-276	203	12	(	(	PUNCT
gujaf-276	203	13	board	board	NOUN
gujaf-276	203	14	composition	composition	NOUN
gujaf-276	203	15	,	,	PUNCT
gujaf-276	203	16	board	board	NOUN
gujaf-276	203	17	size	size	NOUN
gujaf-276	203	18	,	,	PUNCT
gujaf-276	203	19	and	and	CCONJ
gujaf-276	203	20	ceo	ceo	NOUN
gujaf-276	203	21	duality	duality	NOUN
gujaf-276	203	22	)	)	PUNCT
gujaf-276	203	23	are	be	AUX
gujaf-276	203	24	important	important	ADJ
gujaf-276	203	25	bank	bank	NOUN
gujaf-276	203	26	audit	audit	NOUN
gujaf-276	203	27	quality	quality	NOUN
gujaf-276	203	28	indicators	indicator	NOUN
gujaf-276	203	29	for	for	ADP
gujaf-276	203	30	evaluating	evaluate	VERB
gujaf-276	203	31	dmb	dmb	PROPN
gujaf-276	203	32	performance	performance	NOUN
gujaf-276	203	33	.	.	PUNCT
gujaf-276	204	1	it	it	PRON
gujaf-276	204	2	was	be	AUX
gujaf-276	204	3	discovered	discover	VERB
gujaf-276	204	4	that	that	SCONJ
gujaf-276	204	5	bank	bank	NOUN
gujaf-276	204	6	chief	chief	ADJ
gujaf-276	204	7	executive	executive	ADJ
gujaf-276	204	8	officer	officer	NOUN
gujaf-276	204	9	duality	duality	NOUN
gujaf-276	204	10	(	(	PUNCT
gujaf-276	204	11	ceod	ceod	PROPN
gujaf-276	204	12	)	)	PUNCT
gujaf-276	204	13	has	have	VERB
gujaf-276	204	14	a	a	DET
gujaf-276	204	15	positive	positive	ADJ
gujaf-276	204	16	and	and	CCONJ
gujaf-276	204	17	significant	significant	ADJ
gujaf-276	204	18	impact	impact	NOUN
gujaf-276	204	19	on	on	ADP
gujaf-276	204	20	dmbs	dmb	NOUN
gujaf-276	204	21	and	and	CCONJ
gujaf-276	204	22	that	that	SCONJ
gujaf-276	204	23	bank	bank	NOUN
gujaf-276	204	24	board	board	NOUN
gujaf-276	204	25	size	size	NOUN
gujaf-276	204	26	(	(	PUNCT
gujaf-276	204	27	bbs	bbs	PROPN
gujaf-276	204	28	)	)	PUNCT
gujaf-276	204	29	has	have	VERB
gujaf-276	204	30	a	a	DET
gujaf-276	204	31	negative	negative	ADJ
gujaf-276	204	32	but	but	CCONJ
gujaf-276	204	33	significant	significant	ADJ
gujaf-276	204	34	impact	impact	NOUN
gujaf-276	204	35	on	on	ADP
gujaf-276	204	36	bank	bank	NOUN
gujaf-276	204	37	board	board	NOUN
gujaf-276	204	38	composition	composition	NOUN
gujaf-276	204	39	(	(	PUNCT
gujaf-276	204	40	bbc	bbc	PROPN
gujaf-276	204	41	)	)	PUNCT
gujaf-276	204	42	.	.	PUNCT
gujaf-276	205	1	the	the	DET
gujaf-276	205	2	study	study	NOUN
gujaf-276	205	3	in	in	ADP
gujaf-276	205	4	nigeria	nigeria	PROPN
gujaf-276	205	5	concentrated	concentrate	VERB
gujaf-276	205	6	on	on	ADP
gujaf-276	205	7	dmbs	dmb	NOUN
gujaf-276	205	8	,	,	PUNCT
gujaf-276	205	9	which	which	PRON
gujaf-276	205	10	operate	operate	VERB
gujaf-276	205	11	under	under	ADP
gujaf-276	205	12	different	different	ADJ
gujaf-276	205	13	norms	norm	NOUN
gujaf-276	205	14	and	and	CCONJ
gujaf-276	205	15	regulations	regulation	NOUN
gujaf-276	205	16	than	than	ADP
gujaf-276	205	17	industrial	industrial	ADJ
gujaf-276	205	18	goods	good	NOUN
gujaf-276	205	19	businesses	business	NOUN
gujaf-276	205	20	in	in	ADP
gujaf-276	205	21	the	the	DET
gujaf-276	205	22	country	country	NOUN
gujaf-276	205	23	.	.	PUNCT
gujaf-276	206	1	as	as	ADP
gujaf-276	206	2	a	a	DET
gujaf-276	206	3	result	result	NOUN
gujaf-276	206	4	,	,	PUNCT
gujaf-276	206	5	it	it	PRON
gujaf-276	206	6	is	be	AUX
gujaf-276	206	7	necessary	necessary	ADJ
gujaf-276	206	8	to	to	PART
gujaf-276	206	9	do	do	VERB
gujaf-276	206	10	a	a	DET
gujaf-276	206	11	comparable	comparable	ADJ
gujaf-276	206	12	study	study	NOUN
gujaf-276	206	13	on	on	ADP
gujaf-276	206	14	industrial	industrial	ADJ
gujaf-276	206	15	goods	good	NOUN
gujaf-276	206	16	firms	firm	NOUN
gujaf-276	206	17	.	.	PUNCT
gujaf-276	207	1	this	this	PRON
gujaf-276	207	2	would	would	AUX
gujaf-276	207	3	allow	allow	VERB
gujaf-276	207	4	for	for	ADP
gujaf-276	207	5	greater	great	ADJ
gujaf-276	207	6	knowledge	knowledge	NOUN
gujaf-276	207	7	and	and	CCONJ
gujaf-276	207	8	understanding	understanding	NOUN
gujaf-276	207	9	within	within	ADP
gujaf-276	207	10	the	the	DET
gujaf-276	207	11	framework	framework	NOUN
gujaf-276	207	12	of	of	ADP
gujaf-276	207	13	industrial	industrial	ADJ
gujaf-276	207	14	goods	good	NOUN
gujaf-276	207	15	companies	company	NOUN
gujaf-276	207	16	,	,	PUNCT
gujaf-276	207	17	taking	take	VERB
gujaf-276	207	18	into	into	ADP
gujaf-276	207	19	consideration	consideration	NOUN
gujaf-276	207	20	their	their	PRON
gujaf-276	207	21	own	own	ADJ
gujaf-276	207	22	policies	policy	NOUN
gujaf-276	207	23	and	and	CCONJ
gujaf-276	207	24	regulations	regulation	NOUN
gujaf-276	207	25	.	.	PUNCT
gujaf-276	208	1	by	by	ADP
gujaf-276	208	2	conducting	conduct	VERB
gujaf-276	208	3	such	such	DET
gujaf-276	208	4	a	a	DET
gujaf-276	208	5	study	study	NOUN
gujaf-276	208	6	,	,	PUNCT
gujaf-276	208	7	new	new	ADJ
gujaf-276	208	8	insights	insight	NOUN
gujaf-276	208	9	can	can	AUX
gujaf-276	208	10	be	be	AUX
gujaf-276	208	11	gained	gain	VERB
gujaf-276	208	12	and	and	CCONJ
gujaf-276	208	13	the	the	DET
gujaf-276	208	14	boundaries	boundary	NOUN
gujaf-276	208	15	of	of	ADP
gujaf-276	208	16	knowledge	knowledge	NOUN
gujaf-276	208	17	can	can	AUX
gujaf-276	208	18	be	be	AUX
gujaf-276	208	19	extended	extend	VERB
gujaf-276	208	20	in	in	ADP
gujaf-276	208	21	this	this	DET
gujaf-276	208	22	particular	particular	ADJ
gujaf-276	208	23	area	area	NOUN
gujaf-276	208	24	.	.	PUNCT
gujaf-276	209	1	the	the	DET
gujaf-276	209	2	impact	impact	NOUN
gujaf-276	209	3	of	of	ADP
gujaf-276	209	4	board	board	NOUN
gujaf-276	209	5	heterogeneity	heterogeneity	NOUN
gujaf-276	209	6	on	on	ADP
gujaf-276	209	7	the	the	DET
gujaf-276	209	8	quality	quality	NOUN
gujaf-276	209	9	of	of	ADP
gujaf-276	209	10	bank	bank	NOUN
gujaf-276	209	11	audits	audits	NOUN
gujaf-276	209	12	in	in	ADP
gujaf-276	209	13	nigeria	nigeria	PROPN
gujaf-276	209	14	was	be	AUX
gujaf-276	209	15	investigated	investigate	VERB
gujaf-276	209	16	by	by	ADP
gujaf-276	209	17	nwekemezie	nwekemezie	NOUN
gujaf-276	209	18	and	and	CCONJ
gujaf-276	209	19	odum	odum	PROPN
gujaf-276	209	20	in	in	ADP
gujaf-276	209	21	2021	2021	NUM
gujaf-276	209	22	.	.	PUNCT
gujaf-276	210	1	this	this	DET
gujaf-276	210	2	study	study	NOUN
gujaf-276	210	3	was	be	AUX
gujaf-276	210	4	born	bear	VERB
gujaf-276	210	5	out	out	ADP
gujaf-276	210	6	of	of	ADP
gujaf-276	210	7	the	the	DET
gujaf-276	210	8	requirement	requirement	NOUN
gujaf-276	210	9	for	for	ADP
gujaf-276	210	10	excellent	excellent	ADJ
gujaf-276	210	11	audit	audit	NOUN
gujaf-276	210	12	quality	quality	NOUN
gujaf-276	210	13	in	in	ADP
gujaf-276	210	14	nigeria	nigeria	PROPN
gujaf-276	210	15	.	.	PUNCT
gujaf-276	211	1	thirteen	thirteen	NUM
gujaf-276	211	2	deposit	deposit	NOUN
gujaf-276	211	3	money	money	NOUN
gujaf-276	211	4	banks	bank	NOUN
gujaf-276	211	5	served	serve	VERB
gujaf-276	211	6	as	as	ADP
gujaf-276	211	7	the	the	DET
gujaf-276	211	8	study	study	NOUN
gujaf-276	211	9	's	's	PART
gujaf-276	211	10	population	population	NOUN
gujaf-276	211	11	in	in	ADP
gujaf-276	211	12	an	an	DET
gujaf-276	211	13	ex	ex	X
gujaf-276	211	14	post	post	X
gujaf-276	211	15	facto	facto	X
gujaf-276	211	16	research	research	NOUN
gujaf-276	211	17	design	design	NOUN
gujaf-276	211	18	study	study	NOUN
gujaf-276	211	19	.	.	PUNCT
gujaf-276	212	1	the	the	DET
gujaf-276	212	2	banks	bank	NOUN
gujaf-276	212	3	'	'	PART
gujaf-276	212	4	annual	annual	ADJ
gujaf-276	212	5	reports	report	NOUN
gujaf-276	212	6	for	for	ADP
gujaf-276	212	7	the	the	DET
gujaf-276	212	8	years	year	NOUN
gujaf-276	212	9	2014	2014	NUM
gujaf-276	212	10	through	through	ADP
gujaf-276	212	11	2019	2019	NUM
gujaf-276	212	12	were	be	AUX
gujaf-276	212	13	used	use	VERB
gujaf-276	212	14	to	to	PART
gujaf-276	212	15	gather	gather	VERB
gujaf-276	212	16	the	the	DET
gujaf-276	212	17	study	study	NOUN
gujaf-276	212	18	's	's	PART
gujaf-276	212	19	data	datum	NOUN
gujaf-276	212	20	.	.	PUNCT
gujaf-276	213	1	the	the	DET
gujaf-276	213	2	data	datum	NOUN
gujaf-276	213	3	were	be	AUX
gujaf-276	213	4	analyzed	analyze	VERB
gujaf-276	213	5	using	use	VERB
gujaf-276	213	6	the	the	DET
gujaf-276	213	7	ordinary	ordinary	ADJ
gujaf-276	213	8	least	least	ADJ
gujaf-276	213	9	squares	square	NOUN
gujaf-276	213	10	(	(	PUNCT
gujaf-276	213	11	ols	ol	NOUN
gujaf-276	213	12	)	)	PUNCT
gujaf-276	213	13	regression	regression	NOUN
gujaf-276	213	14	method	method	NOUN
gujaf-276	213	15	.	.	PUNCT
gujaf-276	214	1	audit	audit	NOUN
gujaf-276	214	2	quality	quality	NOUN
gujaf-276	214	3	was	be	AUX
gujaf-276	214	4	assessed	assess	VERB
gujaf-276	214	5	using	use	VERB
gujaf-276	214	6	the	the	DET
gujaf-276	214	7	fees	fee	NOUN
gujaf-276	214	8	paid	pay	VERB
gujaf-276	214	9	for	for	ADP
gujaf-276	214	10	a	a	DET
gujaf-276	214	11	statutory	statutory	ADJ
gujaf-276	214	12	audit	audit	NOUN
gujaf-276	214	13	,	,	PUNCT
gujaf-276	214	14	and	and	CCONJ
gujaf-276	214	15	board	board	NOUN
gujaf-276	214	16	heterogeneity	heterogeneity	NOUN
gujaf-276	214	17	was	be	AUX
gujaf-276	214	18	represented	represent	VERB
gujaf-276	214	19	by	by	ADP
gujaf-276	214	20	measures	measure	NOUN
gujaf-276	214	21	of	of	ADP
gujaf-276	214	22	gender	gender	NOUN
gujaf-276	214	23	,	,	PUNCT
gujaf-276	214	24	racial	racial	ADJ
gujaf-276	214	25	,	,	PUNCT
gujaf-276	214	26	and	and	CCONJ
gujaf-276	214	27	educational	educational	ADJ
gujaf-276	214	28	diversity	diversity	NOUN
gujaf-276	214	29	.	.	PUNCT
gujaf-276	215	1	the	the	DET
gujaf-276	215	2	study	study	NOUN
gujaf-276	215	3	of	of	ADP
gujaf-276	215	4	the	the	DET
gujaf-276	215	5	data	datum	NOUN
gujaf-276	215	6	revealed	reveal	VERB
gujaf-276	215	7	that	that	SCONJ
gujaf-276	215	8	the	the	DET
gujaf-276	215	9	board	board	NOUN
gujaf-276	215	10	's	's	PART
gujaf-276	215	11	ethnic	ethnic	ADJ
gujaf-276	215	12	and	and	CCONJ
gujaf-276	215	13	gender	gender	NOUN
gujaf-276	215	14	diversity	diversity	NOUN
gujaf-276	215	15	has	have	VERB
gujaf-276	215	16	a	a	DET
gujaf-276	215	17	considerable	considerable	ADJ
gujaf-276	215	18	impact	impact	NOUN
gujaf-276	215	19	on	on	ADP
gujaf-276	215	20	the	the	DET
gujaf-276	215	21	quality	quality	NOUN
gujaf-276	215	22	of	of	ADP
gujaf-276	215	23	bank	bank	NOUN
gujaf-276	215	24	audits	audits	NOUN
gujaf-276	215	25	.	.	PUNCT
gujaf-276	216	1	the	the	DET
gujaf-276	216	2	study	study	NOUN
gujaf-276	216	3	solely	solely	ADV
gujaf-276	216	4	relied	rely	VERB
gujaf-276	216	5	on	on	ADP
gujaf-276	216	6	ordinary	ordinary	ADJ
gujaf-276	216	7	least	least	ADJ
gujaf-276	216	8	squares	square	NOUN
gujaf-276	216	9	(	(	PUNCT
gujaf-276	216	10	ols	ol	NOUN
gujaf-276	216	11	)	)	PUNCT
gujaf-276	216	12	regression	regression	VERB
gujaf-276	216	13	analysis	analysis	NOUN
gujaf-276	216	14	to	to	PART
gujaf-276	216	15	examine	examine	VERB
gujaf-276	216	16	the	the	DET
gujaf-276	216	17	relationship	relationship	NOUN
gujaf-276	216	18	between	between	ADP
gujaf-276	216	19	board	board	NOUN
gujaf-276	216	20	heterogeneity	heterogeneity	NOUN
gujaf-276	216	21	and	and	CCONJ
gujaf-276	216	22	audit	audit	NOUN
gujaf-276	216	23	quality	quality	NOUN
gujaf-276	216	24	.	.	PUNCT
gujaf-276	217	1	it	it	PRON
gujaf-276	217	2	would	would	AUX
gujaf-276	217	3	be	be	AUX
gujaf-276	217	4	beneficial	beneficial	ADJ
gujaf-276	217	5	to	to	PART
gujaf-276	217	6	conduct	conduct	VERB
gujaf-276	217	7	robustness	robustness	NOUN
gujaf-276	217	8	checks	check	NOUN
gujaf-276	217	9	using	use	VERB
gujaf-276	217	10	alternative	alternative	ADJ
gujaf-276	217	11	statistical	statistical	ADJ
gujaf-276	217	12	methods	method	NOUN
gujaf-276	217	13	or	or	CCONJ
gujaf-276	217	14	models	model	NOUN
gujaf-276	217	15	to	to	PART
gujaf-276	217	16	validate	validate	VERB
gujaf-276	217	17	the	the	DET
gujaf-276	217	18	robustness	robustness	NOUN
gujaf-276	217	19	of	of	ADP
gujaf-276	217	20	the	the	DET
gujaf-276	217	21	results	result	NOUN
gujaf-276	217	22	.	.	PUNCT
gujaf-276	218	1	gusau	gusau	ADJ
gujaf-276	218	2	journal	journal	PROPN
gujaf-276	218	3	of	of	ADP
gujaf-276	218	4	accounting	accounting	NOUN
gujaf-276	218	5	and	and	CCONJ
gujaf-276	218	6	finance	finance	NOUN
gujaf-276	218	7	,	,	PUNCT
gujaf-276	218	8	vol	vol	NOUN
gujaf-276	218	9	.	.	PROPN
gujaf-276	218	10	5	5	NUM
gujaf-276	218	11	,	,	PUNCT
gujaf-276	218	12	issue	issue	NOUN
gujaf-276	218	13	1	1	NUM
gujaf-276	218	14	,	,	PUNCT
gujaf-276	218	15	april	april	PROPN
gujaf-276	218	16	,	,	PUNCT
gujaf-276	218	17	2024	2024	NUM
gujaf-276	218	18	54	54	NUM
gujaf-276	218	19	the	the	DET
gujaf-276	218	20	relationship	relationship	NOUN
gujaf-276	218	21	between	between	ADP
gujaf-276	218	22	corporate	corporate	ADJ
gujaf-276	218	23	governance	governance	NOUN
gujaf-276	218	24	and	and	CCONJ
gujaf-276	218	25	audit	audit	NOUN
gujaf-276	218	26	quality	quality	NOUN
gujaf-276	218	27	of	of	ADP
gujaf-276	218	28	nigerian	nigerian	ADJ
gujaf-276	218	29	listed	list	VERB
gujaf-276	218	30	insurance	insurance	NOUN
gujaf-276	218	31	companies	company	NOUN
gujaf-276	218	32	was	be	AUX
gujaf-276	218	33	assessed	assess	VERB
gujaf-276	218	34	by	by	ADP
gujaf-276	218	35	alade	alade	PROPN
gujaf-276	218	36	et	et	PROPN
gujaf-276	218	37	al	al	PROPN
gujaf-276	218	38	.	.	PROPN
gujaf-276	219	1	in	in	ADP
gujaf-276	219	2	2022	2022	NUM
gujaf-276	219	3	.	.	PUNCT
gujaf-276	220	1	generalized	generalized	ADJ
gujaf-276	220	2	least	least	ADJ
gujaf-276	220	3	squares	square	NOUN
gujaf-276	220	4	was	be	AUX
gujaf-276	220	5	used	use	VERB
gujaf-276	220	6	in	in	ADP
gujaf-276	220	7	regression	regression	NOUN
gujaf-276	220	8	analysis	analysis	NOUN
gujaf-276	220	9	to	to	PART
gujaf-276	220	10	gather	gather	VERB
gujaf-276	220	11	data	datum	NOUN
gujaf-276	220	12	from	from	ADP
gujaf-276	220	13	the	the	DET
gujaf-276	220	14	annual	annual	ADJ
gujaf-276	220	15	reports	report	NOUN
gujaf-276	220	16	of	of	ADP
gujaf-276	220	17	the	the	DET
gujaf-276	220	18	sampled	sample	VERB
gujaf-276	220	19	companies	company	NOUN
gujaf-276	220	20	.	.	PUNCT
gujaf-276	221	1	the	the	DET
gujaf-276	221	2	results	result	NOUN
gujaf-276	221	3	demonstrate	demonstrate	VERB
gujaf-276	221	4	a	a	DET
gujaf-276	221	5	positive	positive	ADJ
gujaf-276	221	6	correlation	correlation	NOUN
gujaf-276	221	7	between	between	ADP
gujaf-276	221	8	board	board	NOUN
gujaf-276	221	9	size	size	NOUN
gujaf-276	221	10	,	,	PUNCT
gujaf-276	221	11	independence	independence	NOUN
gujaf-276	221	12	,	,	PUNCT
gujaf-276	221	13	and	and	CCONJ
gujaf-276	221	14	audit	audit	NOUN
gujaf-276	221	15	quality	quality	NOUN
gujaf-276	221	16	that	that	PRON
gujaf-276	221	17	is	be	AUX
gujaf-276	221	18	statistically	statistically	ADV
gujaf-276	221	19	significant	significant	ADJ
gujaf-276	221	20	at	at	ADP
gujaf-276	221	21	the	the	DET
gujaf-276	221	22	0.01	0.01	NUM
gujaf-276	221	23	level	level	NOUN
gujaf-276	221	24	.	.	PUNCT
gujaf-276	222	1	it	it	PRON
gujaf-276	222	2	has	have	AUX
gujaf-276	222	3	been	be	AUX
gujaf-276	222	4	determined	determine	VERB
gujaf-276	222	5	that	that	SCONJ
gujaf-276	222	6	corporate	corporate	ADJ
gujaf-276	222	7	governance	governance	NOUN
gujaf-276	222	8	factors	factor	NOUN
gujaf-276	222	9	like	like	ADP
gujaf-276	222	10	board	board	NOUN
gujaf-276	222	11	size	size	NOUN
gujaf-276	222	12	and	and	CCONJ
gujaf-276	222	13	independence	independence	NOUN
gujaf-276	222	14	affect	affect	VERB
gujaf-276	222	15	the	the	DET
gujaf-276	222	16	audit	audit	NOUN
gujaf-276	222	17	quality	quality	NOUN
gujaf-276	222	18	of	of	ADP
gujaf-276	222	19	listed	list	VERB
gujaf-276	222	20	insurance	insurance	NOUN
gujaf-276	222	21	companies	company	NOUN
gujaf-276	222	22	in	in	ADP
gujaf-276	222	23	nigeria	nigeria	PROPN
gujaf-276	222	24	.	.	PUNCT
gujaf-276	223	1	even	even	ADV
gujaf-276	223	2	though	though	SCONJ
gujaf-276	223	3	the	the	DET
gujaf-276	223	4	study	study	NOUN
gujaf-276	223	5	was	be	AUX
gujaf-276	223	6	conducted	conduct	VERB
gujaf-276	223	7	in	in	ADP
gujaf-276	223	8	nigeria	nigeria	PROPN
gujaf-276	223	9	,	,	PUNCT
gujaf-276	223	10	it	it	PRON
gujaf-276	223	11	concentrated	concentrate	VERB
gujaf-276	223	12	on	on	ADP
gujaf-276	223	13	insurance	insurance	NOUN
gujaf-276	223	14	companies	company	NOUN
gujaf-276	223	15	since	since	SCONJ
gujaf-276	223	16	their	their	PRON
gujaf-276	223	17	laws	law	NOUN
gujaf-276	223	18	and	and	CCONJ
gujaf-276	223	19	regulations	regulation	NOUN
gujaf-276	223	20	are	be	AUX
gujaf-276	223	21	different	different	ADJ
gujaf-276	223	22	from	from	ADP
gujaf-276	223	23	those	those	PRON
gujaf-276	223	24	of	of	ADP
gujaf-276	223	25	nigerian	nigerian	ADJ
gujaf-276	223	26	industries	industry	NOUN
gujaf-276	223	27	that	that	PRON
gujaf-276	223	28	produce	produce	VERB
gujaf-276	223	29	industrial	industrial	ADJ
gujaf-276	223	30	goods	good	NOUN
gujaf-276	223	31	.	.	PUNCT
gujaf-276	224	1	therefore	therefore	ADV
gujaf-276	224	2	,	,	PUNCT
gujaf-276	224	3	similar	similar	ADJ
gujaf-276	224	4	research	research	NOUN
gujaf-276	224	5	is	be	AUX
gujaf-276	224	6	required	require	VERB
gujaf-276	224	7	in	in	ADP
gujaf-276	224	8	order	order	NOUN
gujaf-276	224	9	to	to	PART
gujaf-276	224	10	expand	expand	VERB
gujaf-276	224	11	the	the	DET
gujaf-276	224	12	boundaries	boundary	NOUN
gujaf-276	224	13	of	of	ADP
gujaf-276	224	14	knowledge	knowledge	NOUN
gujaf-276	224	15	.	.	PUNCT
gujaf-276	225	1	okeke	okeke	PROPN
gujaf-276	225	2	et	et	PROPN
gujaf-276	225	3	al	al	PROPN
gujaf-276	225	4	.	.	PROPN
gujaf-276	225	5	,	,	PUNCT
gujaf-276	225	6	(	(	PUNCT
gujaf-276	225	7	2022	2022	NUM
gujaf-276	225	8	)	)	PUNCT
gujaf-276	225	9	investigated	investigate	VERB
gujaf-276	225	10	the	the	DET
gujaf-276	225	11	impact	impact	NOUN
gujaf-276	225	12	of	of	ADP
gujaf-276	225	13	corporate	corporate	ADJ
gujaf-276	225	14	governance	governance	NOUN
gujaf-276	225	15	on	on	ADP
gujaf-276	225	16	audit	audit	NOUN
gujaf-276	225	17	quality	quality	NOUN
gujaf-276	225	18	in	in	ADP
gujaf-276	225	19	selected	select	VERB
gujaf-276	225	20	nigerian	nigerian	ADJ
gujaf-276	225	21	brewery	brewery	NOUN
gujaf-276	225	22	enterprises	enterprise	NOUN
gujaf-276	225	23	over	over	ADP
gujaf-276	225	24	a	a	DET
gujaf-276	225	25	ten	ten	NUM
gujaf-276	225	26	-	-	PUNCT
gujaf-276	225	27	year	year	NOUN
gujaf-276	225	28	period	period	NOUN
gujaf-276	225	29	from	from	ADP
gujaf-276	225	30	2011	2011	NUM
gujaf-276	225	31	to	to	ADP
gujaf-276	225	32	2020	2020	NUM
gujaf-276	225	33	.	.	PUNCT
gujaf-276	226	1	ex	ex	NOUN
gujaf-276	226	2	-	-	ADJ
gujaf-276	226	3	post	post	ADJ
gujaf-276	226	4	facto	facto	X
gujaf-276	226	5	and	and	CCONJ
gujaf-276	226	6	longitudinal	longitudinal	ADJ
gujaf-276	226	7	research	research	NOUN
gujaf-276	226	8	designs	design	NOUN
gujaf-276	226	9	were	be	AUX
gujaf-276	226	10	used	use	VERB
gujaf-276	226	11	in	in	ADP
gujaf-276	226	12	the	the	DET
gujaf-276	226	13	study	study	NOUN
gujaf-276	226	14	.	.	PUNCT
gujaf-276	227	1	secondary	secondary	ADJ
gujaf-276	227	2	data	datum	NOUN
gujaf-276	227	3	were	be	AUX
gujaf-276	227	4	gathered	gather	VERB
gujaf-276	227	5	from	from	ADP
gujaf-276	227	6	the	the	DET
gujaf-276	227	7	annual	annual	ADJ
gujaf-276	227	8	reports	report	NOUN
gujaf-276	227	9	of	of	ADP
gujaf-276	227	10	selected	select	VERB
gujaf-276	227	11	brewery	brewery	NOUN
gujaf-276	227	12	enterprises	enterprise	NOUN
gujaf-276	227	13	listed	list	VERB
gujaf-276	227	14	on	on	ADP
gujaf-276	227	15	the	the	DET
gujaf-276	227	16	nigeria	nigeria	PROPN
gujaf-276	227	17	exchange	exchange	PROPN
gujaf-276	227	18	group	group	NOUN
gujaf-276	227	19	.	.	PUNCT
gujaf-276	228	1	the	the	DET
gujaf-276	228	2	study	study	NOUN
gujaf-276	228	3	discovered	discover	VERB
gujaf-276	228	4	that	that	SCONJ
gujaf-276	228	5	the	the	DET
gujaf-276	228	6	proportion	proportion	NOUN
gujaf-276	228	7	of	of	ADP
gujaf-276	228	8	non	non	ADJ
gujaf-276	228	9	-	-	ADJ
gujaf-276	228	10	executive	executive	ADJ
gujaf-276	228	11	directors	director	NOUN
gujaf-276	228	12	and	and	CCONJ
gujaf-276	228	13	board	board	NOUN
gujaf-276	228	14	size	size	NOUN
gujaf-276	228	15	have	have	VERB
gujaf-276	228	16	a	a	DET
gujaf-276	228	17	positive	positive	ADJ
gujaf-276	228	18	and	and	CCONJ
gujaf-276	228	19	significant	significant	ADJ
gujaf-276	228	20	effect	effect	NOUN
gujaf-276	228	21	on	on	ADP
gujaf-276	228	22	audit	audit	NOUN
gujaf-276	228	23	quality	quality	NOUN
gujaf-276	228	24	using	use	VERB
gujaf-276	228	25	data	datum	NOUN
gujaf-276	228	26	from	from	ADP
gujaf-276	228	27	a	a	DET
gujaf-276	228	28	sample	sample	NOUN
gujaf-276	228	29	of	of	ADP
gujaf-276	228	30	40	40	NUM
gujaf-276	228	31	company	company	NOUN
gujaf-276	228	32	-	-	PUNCT
gujaf-276	228	33	year	year	NOUN
gujaf-276	228	34	observations	observation	NOUN
gujaf-276	228	35	.	.	PUNCT
gujaf-276	229	1	the	the	DET
gujaf-276	229	2	study	study	NOUN
gujaf-276	229	3	included	include	VERB
gujaf-276	229	4	corporate	corporate	ADJ
gujaf-276	229	5	mechanisms	mechanism	NOUN
gujaf-276	229	6	,	,	PUNCT
gujaf-276	229	7	which	which	PRON
gujaf-276	229	8	most	most	ADV
gujaf-276	229	9	likely	likely	ADV
gujaf-276	229	10	resulted	result	VERB
gujaf-276	229	11	in	in	ADP
gujaf-276	229	12	the	the	DET
gujaf-276	229	13	pooled	pool	VERB
gujaf-276	229	14	results	result	NOUN
gujaf-276	229	15	presented	present	VERB
gujaf-276	229	16	above	above	ADV
gujaf-276	229	17	.	.	PUNCT
gujaf-276	230	1	as	as	ADP
gujaf-276	230	2	a	a	DET
gujaf-276	230	3	result	result	NOUN
gujaf-276	230	4	,	,	PUNCT
gujaf-276	230	5	it	it	PRON
gujaf-276	230	6	is	be	AUX
gujaf-276	230	7	critical	critical	ADJ
gujaf-276	230	8	to	to	PART
gujaf-276	230	9	undertake	undertake	VERB
gujaf-276	230	10	a	a	DET
gujaf-276	230	11	second	second	ADJ
gujaf-276	230	12	study	study	NOUN
gujaf-276	230	13	that	that	PRON
gujaf-276	230	14	focuses	focus	VERB
gujaf-276	230	15	explicitly	explicitly	ADV
gujaf-276	230	16	on	on	ADP
gujaf-276	230	17	-	-	PUNCT
gujaf-276	230	18	board	board	NOUN
gujaf-276	230	19	characteristics	characteristic	NOUN
gujaf-276	230	20	and	and	CCONJ
gujaf-276	230	21	audit	audit	NOUN
gujaf-276	230	22	quality	quality	NOUN
gujaf-276	230	23	.	.	PUNCT
gujaf-276	231	1	agency	agency	NOUN
gujaf-276	231	2	theory	theory	NOUN
gujaf-276	231	3	sutton	sutton	PROPN
gujaf-276	231	4	(	(	PUNCT
gujaf-276	231	5	2009	2009	NUM
gujaf-276	231	6	)	)	PUNCT
gujaf-276	231	7	observes	observe	VERB
gujaf-276	231	8	that	that	DET
gujaf-276	231	9	agency	agency	NOUN
gujaf-276	231	10	relationship	relationship	NOUN
gujaf-276	231	11	between	between	ADP
gujaf-276	231	12	principal	principal	NOUN
gujaf-276	231	13	and	and	CCONJ
gujaf-276	231	14	agent	agent	NOUN
gujaf-276	231	15	entails	entail	VERB
gujaf-276	231	16	that	that	SCONJ
gujaf-276	231	17	each	each	DET
gujaf-276	231	18	party	party	NOUN
gujaf-276	231	19	would	would	AUX
gujaf-276	231	20	behave	behave	VERB
gujaf-276	231	21	as	as	ADP
gujaf-276	231	22	rational	rational	ADJ
gujaf-276	231	23	economic	economic	ADJ
gujaf-276	231	24	agents	agent	NOUN
gujaf-276	231	25	concerned	concern	VERB
gujaf-276	231	26	with	with	ADP
gujaf-276	231	27	maximizing	maximize	VERB
gujaf-276	231	28	their	their	PRON
gujaf-276	231	29	own	own	ADJ
gujaf-276	231	30	utility	utility	NOUN
gujaf-276	231	31	in	in	ADP
gujaf-276	231	32	their	their	PRON
gujaf-276	231	33	mutual	mutual	ADJ
gujaf-276	231	34	relations	relation	NOUN
gujaf-276	231	35	.	.	PUNCT
gujaf-276	232	1	daifei	daifei	PROPN
gujaf-276	232	2	(	(	PUNCT
gujaf-276	232	3	2014	2014	NUM
gujaf-276	232	4	)	)	PUNCT
gujaf-276	232	5	considers	consider	VERB
gujaf-276	232	6	that	that	SCONJ
gujaf-276	232	7	based	base	VERB
gujaf-276	232	8	on	on	ADP
gujaf-276	232	9	the	the	DET
gujaf-276	232	10	agency	agency	NOUN
gujaf-276	232	11	theory	theory	NOUN
gujaf-276	232	12	,	,	PUNCT
gujaf-276	232	13	managers	manager	NOUN
gujaf-276	232	14	and	and	CCONJ
gujaf-276	232	15	controlling	control	VERB
gujaf-276	232	16	shareholders	shareholder	NOUN
gujaf-276	232	17	have	have	VERB
gujaf-276	232	18	incentives	incentive	NOUN
gujaf-276	232	19	to	to	PART
gujaf-276	232	20	acquire	acquire	VERB
gujaf-276	232	21	private	private	ADJ
gujaf-276	232	22	control	control	NOUN
gujaf-276	232	23	benefits	benefit	NOUN
gujaf-276	232	24	to	to	PART
gujaf-276	232	25	meet	meet	VERB
gujaf-276	232	26	their	their	PRON
gujaf-276	232	27	wealth	wealth	NOUN
gujaf-276	232	28	maximization	maximization	NOUN
gujaf-276	232	29	objectives	objective	NOUN
gujaf-276	232	30	.	.	PUNCT
gujaf-276	233	1	the	the	DET
gujaf-276	233	2	quality	quality	NOUN
gujaf-276	233	3	of	of	ADP
gujaf-276	233	4	audit	audit	NOUN
gujaf-276	233	5	with	with	ADP
gujaf-276	233	6	strengthen	strengthen	VERB
gujaf-276	233	7	the	the	DET
gujaf-276	233	8	gabs	gab	NOUN
gujaf-276	233	9	and	and	CCONJ
gujaf-276	233	10	reduces	reduce	VERB
gujaf-276	233	11	information	information	NOUN
gujaf-276	233	12	asymmetry	asymmetry	NOUN
gujaf-276	233	13	between	between	ADP
gujaf-276	233	14	the	the	DET
gujaf-276	233	15	agent	agent	NOUN
gujaf-276	233	16	and	and	CCONJ
gujaf-276	233	17	principal	principal	NOUN
gujaf-276	233	18	.	.	PUNCT
gujaf-276	234	1	according	accord	VERB
gujaf-276	234	2	to	to	ADP
gujaf-276	234	3	jensen	jensen	PROPN
gujaf-276	234	4	and	and	CCONJ
gujaf-276	234	5	meckling	meckling	NOUN
gujaf-276	234	6	(	(	PUNCT
gujaf-276	234	7	1976	1976	NUM
gujaf-276	234	8	)	)	PUNCT
gujaf-276	234	9	,	,	PUNCT
gujaf-276	234	10	an	an	DET
gujaf-276	234	11	agency	agency	NOUN
gujaf-276	234	12	relationship	relationship	NOUN
gujaf-276	234	13	occurs	occur	VERB
gujaf-276	234	14	when	when	SCONJ
gujaf-276	234	15	one	one	NUM
gujaf-276	234	16	or	or	CCONJ
gujaf-276	234	17	more	more	ADJ
gujaf-276	234	18	individuals	individual	NOUN
gujaf-276	234	19	,	,	PUNCT
gujaf-276	234	20	known	know	VERB
gujaf-276	234	21	as	as	ADP
gujaf-276	234	22	the	the	DET
gujaf-276	234	23	principal(s	principal(s	NOUN
gujaf-276	234	24	)	)	PUNCT
gujaf-276	234	25	,	,	PUNCT
gujaf-276	234	26	enlist	enlist	VERB
gujaf-276	234	27	the	the	DET
gujaf-276	234	28	help	help	NOUN
gujaf-276	234	29	of	of	ADP
gujaf-276	234	30	another	another	DET
gujaf-276	234	31	party	party	NOUN
gujaf-276	234	32	,	,	PUNCT
gujaf-276	234	33	known	know	VERB
gujaf-276	234	34	as	as	ADP
gujaf-276	234	35	the	the	DET
gujaf-276	234	36	agent	agent	NOUN
gujaf-276	234	37	,	,	PUNCT
gujaf-276	234	38	to	to	PART
gujaf-276	234	39	carry	carry	VERB
gujaf-276	234	40	out	out	ADP
gujaf-276	234	41	certain	certain	ADJ
gujaf-276	234	42	administrative	administrative	ADJ
gujaf-276	234	43	tasks	task	NOUN
gujaf-276	234	44	for	for	ADP
gujaf-276	234	45	them	they	PRON
gujaf-276	234	46	.	.	PUNCT
gujaf-276	235	1	this	this	PRON
gujaf-276	235	2	may	may	AUX
gujaf-276	235	3	involve	involve	VERB
gujaf-276	235	4	giving	give	VERB
gujaf-276	235	5	the	the	DET
gujaf-276	235	6	agent	agent	NOUN
gujaf-276	235	7	some	some	DET
gujaf-276	235	8	degree	degree	NOUN
gujaf-276	235	9	of	of	ADP
gujaf-276	235	10	decision	decision	NOUN
gujaf-276	235	11	-	-	PUNCT
gujaf-276	235	12	making	make	VERB
gujaf-276	235	13	authority	authority	NOUN
gujaf-276	235	14	.	.	PUNCT
gujaf-276	236	1	gusau	gusau	PROPN
gujaf-276	236	2	journal	journal	PROPN
gujaf-276	236	3	of	of	ADP
gujaf-276	236	4	accounting	accounting	NOUN
gujaf-276	236	5	and	and	CCONJ
gujaf-276	236	6	finance	finance	NOUN
gujaf-276	236	7	,	,	PUNCT
gujaf-276	236	8	vol	vol	NOUN
gujaf-276	236	9	.	.	PROPN
gujaf-276	236	10	5	5	NUM
gujaf-276	236	11	,	,	PUNCT
gujaf-276	236	12	issue	issue	NOUN
gujaf-276	236	13	1	1	NUM
gujaf-276	236	14	,	,	PUNCT
gujaf-276	236	15	april	april	PROPN
gujaf-276	236	16	,	,	PUNCT
gujaf-276	236	17	2024	2024	NUM
gujaf-276	236	18	55	55	NUM
gujaf-276	236	19	3	3	NUM
gujaf-276	236	20	.	.	PUNCT
gujaf-276	236	21	methodology	methodology	NOUN
gujaf-276	236	22	the	the	DET
gujaf-276	236	23	study	study	NOUN
gujaf-276	236	24	adopted	adopt	VERB
gujaf-276	236	25	an	an	DET
gujaf-276	236	26	ex	ex	NOUN
gujaf-276	236	27	-	-	ADJ
gujaf-276	236	28	post	post	ADJ
gujaf-276	236	29	facto	facto	X
gujaf-276	236	30	research	research	NOUN
gujaf-276	236	31	design	design	NOUN
gujaf-276	236	32	.	.	PUNCT
gujaf-276	237	1	ex	ex	ADJ
gujaf-276	237	2	-	-	ADJ
gujaf-276	237	3	post	post	ADJ
gujaf-276	237	4	facto	facto	X
gujaf-276	237	5	research	research	NOUN
gujaf-276	237	6	design	design	NOUN
gujaf-276	237	7	was	be	AUX
gujaf-276	237	8	used	use	VERB
gujaf-276	237	9	because	because	SCONJ
gujaf-276	237	10	it	it	PRON
gujaf-276	237	11	is	be	AUX
gujaf-276	237	12	a	a	DET
gujaf-276	237	13	cause	cause	VERB
gujaf-276	237	14	-	-	PUNCT
gujaf-276	237	15	and	and	CCONJ
gujaf-276	237	16	-	-	PUNCT
gujaf-276	237	17	effect	effect	NOUN
gujaf-276	237	18	study	study	NOUN
gujaf-276	237	19	that	that	PRON
gujaf-276	237	20	relied	rely	VERB
gujaf-276	237	21	on	on	ADP
gujaf-276	237	22	secondary	secondary	ADJ
gujaf-276	237	23	data	datum	NOUN
gujaf-276	237	24	that	that	PRON
gujaf-276	237	25	were	be	AUX
gujaf-276	237	26	extracted	extract	VERB
gujaf-276	237	27	from	from	ADP
gujaf-276	237	28	the	the	DET
gujaf-276	237	29	annual	annual	ADJ
gujaf-276	237	30	reports	report	NOUN
gujaf-276	237	31	of	of	ADP
gujaf-276	237	32	listed	list	VERB
gujaf-276	237	33	consumer	consumer	NOUN
gujaf-276	237	34	goods	good	NOUN
gujaf-276	237	35	firms	firm	NOUN
gujaf-276	237	36	in	in	ADP
gujaf-276	237	37	nigeria	nigeria	PROPN
gujaf-276	237	38	.	.	PUNCT
gujaf-276	238	1	the	the	DET
gujaf-276	238	2	population	population	NOUN
gujaf-276	238	3	and	and	CCONJ
gujaf-276	238	4	sample	sample	NOUN
gujaf-276	238	5	size	size	NOUN
gujaf-276	238	6	of	of	ADP
gujaf-276	238	7	the	the	DET
gujaf-276	238	8	study	study	NOUN
gujaf-276	238	9	were	be	AUX
gujaf-276	238	10	the	the	DET
gujaf-276	238	11	entire	entire	ADJ
gujaf-276	238	12	list	list	NOUN
gujaf-276	238	13	of	of	ADP
gujaf-276	238	14	consumer	consumer	NOUN
gujaf-276	238	15	goods	good	NOUN
gujaf-276	238	16	companies	company	NOUN
gujaf-276	238	17	in	in	ADP
gujaf-276	238	18	nigeria	nigeria	PROPN
gujaf-276	238	19	.	.	PUNCT
gujaf-276	239	1	the	the	DET
gujaf-276	239	2	study	study	NOUN
gujaf-276	239	3	used	use	VERB
gujaf-276	239	4	the	the	DET
gujaf-276	239	5	panel	panel	NOUN
gujaf-276	239	6	regression	regression	NOUN
gujaf-276	239	7	technique	technique	NOUN
gujaf-276	239	8	for	for	ADP
gujaf-276	239	9	data	datum	NOUN
gujaf-276	239	10	analysis	analysis	NOUN
gujaf-276	239	11	.	.	PUNCT
gujaf-276	240	1	the	the	DET
gujaf-276	240	2	technique	technique	NOUN
gujaf-276	240	3	was	be	AUX
gujaf-276	240	4	used	use	VERB
gujaf-276	240	5	to	to	PART
gujaf-276	240	6	examine	examine	VERB
gujaf-276	240	7	whether	whether	SCONJ
gujaf-276	240	8	independent	independent	ADJ
gujaf-276	240	9	variables	variable	NOUN
gujaf-276	240	10	are	be	AUX
gujaf-276	240	11	associated	associate	VERB
gujaf-276	240	12	with	with	ADP
gujaf-276	240	13	the	the	DET
gujaf-276	240	14	dependent	dependent	ADJ
gujaf-276	240	15	variable	variable	NOUN
gujaf-276	240	16	.	.	PUNCT
gujaf-276	241	1	the	the	DET
gujaf-276	241	2	data	data	NOUN
gujaf-276	241	3	analysis	analysis	NOUN
gujaf-276	241	4	involved	involve	VERB
gujaf-276	241	5	the	the	DET
gujaf-276	241	6	use	use	NOUN
gujaf-276	241	7	of	of	ADP
gujaf-276	241	8	descriptive	descriptive	ADJ
gujaf-276	241	9	statistics	statistic	NOUN
gujaf-276	241	10	and	and	CCONJ
gujaf-276	241	11	multiple	multiple	ADJ
gujaf-276	241	12	linear	linear	ADJ
gujaf-276	241	13	regression	regression	NOUN
gujaf-276	241	14	.	.	PUNCT
gujaf-276	242	1	descriptive	descriptive	ADJ
gujaf-276	242	2	statistics	statistic	NOUN
gujaf-276	242	3	were	be	AUX
gujaf-276	242	4	employed	employ	VERB
gujaf-276	242	5	to	to	PART
gujaf-276	242	6	determine	determine	VERB
gujaf-276	242	7	measures	measure	NOUN
gujaf-276	242	8	of	of	ADP
gujaf-276	242	9	central	central	ADJ
gujaf-276	242	10	tendency	tendency	NOUN
gujaf-276	242	11	and	and	CCONJ
gujaf-276	242	12	dispersion	dispersion	NOUN
gujaf-276	242	13	,	,	PUNCT
gujaf-276	242	14	such	such	ADJ
gujaf-276	242	15	as	as	ADP
gujaf-276	242	16	means	mean	NOUN
gujaf-276	242	17	,	,	PUNCT
gujaf-276	242	18	minimum	minimum	ADJ
gujaf-276	242	19	and	and	CCONJ
gujaf-276	242	20	maximum	maximum	ADJ
gujaf-276	242	21	values	value	NOUN
gujaf-276	242	22	,	,	PUNCT
gujaf-276	242	23	and	and	CCONJ
gujaf-276	242	24	standard	standard	ADJ
gujaf-276	242	25	deviation	deviation	NOUN
gujaf-276	242	26	.	.	PUNCT
gujaf-276	243	1	multiple	multiple	ADJ
gujaf-276	243	2	regression	regression	NOUN
gujaf-276	243	3	was	be	AUX
gujaf-276	243	4	used	use	VERB
gujaf-276	243	5	to	to	PART
gujaf-276	243	6	examine	examine	VERB
gujaf-276	243	7	the	the	DET
gujaf-276	243	8	effects	effect	NOUN
gujaf-276	243	9	of	of	ADP
gujaf-276	243	10	independent	independent	ADJ
gujaf-276	243	11	and	and	CCONJ
gujaf-276	243	12	moderating	moderate	VERB
gujaf-276	243	13	variables	variable	NOUN
gujaf-276	243	14	on	on	ADP
gujaf-276	243	15	the	the	DET
gujaf-276	243	16	dependent	dependent	ADJ
gujaf-276	243	17	variable	variable	NOUN
gujaf-276	243	18	.	.	PUNCT
gujaf-276	244	1	as	as	ADP
gujaf-276	244	2	a	a	DET
gujaf-276	244	3	result	result	NOUN
gujaf-276	244	4	,	,	PUNCT
gujaf-276	244	5	multiple	multiple	ADJ
gujaf-276	244	6	regression	regression	NOUN
gujaf-276	244	7	analysis	analysis	NOUN
gujaf-276	244	8	was	be	AUX
gujaf-276	244	9	employed	employ	VERB
gujaf-276	244	10	to	to	PART
gujaf-276	244	11	test	test	VERB
gujaf-276	244	12	the	the	DET
gujaf-276	244	13	formulated	formulate	VERB
gujaf-276	244	14	hypotheses	hypothesis	NOUN
gujaf-276	244	15	by	by	ADP
gujaf-276	244	16	examining	examine	VERB
gujaf-276	244	17	both	both	DET
gujaf-276	244	18	cause	cause	NOUN
gujaf-276	244	19	-	-	PUNCT
gujaf-276	244	20	and	and	CCONJ
gujaf-276	244	21	-	-	PUNCT
gujaf-276	244	22	effect	effect	NOUN
gujaf-276	244	23	relationships	relationship	NOUN
gujaf-276	244	24	in	in	ADP
gujaf-276	244	25	the	the	DET
gujaf-276	244	26	study	study	NOUN
gujaf-276	244	27	.	.	PUNCT
gujaf-276	245	1	model	model	NOUN
gujaf-276	245	2	specification	specification	NOUN
gujaf-276	245	3	aq	aq	X
gujaf-276	245	4	=	=	SYM
gujaf-276	245	5	ƒ(bin	ƒ(bin	PROPN
gujaf-276	245	6	,	,	PUNCT
gujaf-276	245	7	bfe	bfe	PROPN
gujaf-276	245	8	,	,	PUNCT
gujaf-276	245	9	bgd	bgd	PROPN
gujaf-276	245	10	)	)	PUNCT
gujaf-276	245	11	---------------------------------------------------------------(1	---------------------------------------------------------------(1	NOUN
gujaf-276	245	12	)	)	PUNCT
gujaf-276	245	13	aqit	aqit	NOUN
gujaf-276	246	1	=	=	SYM
gujaf-276	246	2	β0	β0	PROPN
gujaf-276	247	1	+	+	CCONJ
gujaf-276	247	2	β1binit	β1binit	NUM
gujaf-276	248	1	+	+	CCONJ
gujaf-276	248	2	β2bsfeit	β2bsfeit	ADP
gujaf-276	248	3	+	+	NOUN
gujaf-276	248	4	β3bgdit	β3bgdit	NOUN
gujaf-276	249	1	+	+	CCONJ
gujaf-276	249	2	μit	μit	NOUN
gujaf-276	249	3	-------------------------------------(2	-------------------------------------(2	NOUN
gujaf-276	249	4	)	)	PUNCT
gujaf-276	250	1	where	where	SCONJ
gujaf-276	250	2	;	;	PUNCT
gujaf-276	250	3	bin	bin	PROPN
gujaf-276	250	4	=	=	SYM
gujaf-276	250	5	board	board	NOUN
gujaf-276	250	6	independence	independence	NOUN
gujaf-276	250	7	;	;	PUNCT
gujaf-276	250	8	bfe	bfe	NOUN
gujaf-276	250	9	=	=	SYM
gujaf-276	250	10	board	board	NOUN
gujaf-276	250	11	financial	financial	ADJ
gujaf-276	250	12	expertise	expertise	NOUN
gujaf-276	250	13	;	;	PUNCT
gujaf-276	250	14	bgd	bgd	X
gujaf-276	250	15	=	=	SYM
gujaf-276	250	16	board	board	NOUN
gujaf-276	250	17	gender	gender	NOUN
gujaf-276	250	18	diversity	diversity	NOUN
gujaf-276	250	19	;	;	PUNCT
gujaf-276	250	20	β0	β0	NOUN
gujaf-276	250	21	=	=	PUNCT
gujaf-276	250	22	intercept	intercept	NOUN
gujaf-276	250	23	term	term	NOUN
gujaf-276	250	24	(	(	PUNCT
gujaf-276	250	25	a	a	DET
gujaf-276	250	26	constant	constant	ADJ
gujaf-276	250	27	)	)	PUNCT
gujaf-276	250	28	;	;	PUNCT
gujaf-276	250	29	and	and	CCONJ
gujaf-276	250	30	β1	β1	NOUN
gujaf-276	250	31	-	-	PUNCT
gujaf-276	250	32	β3	β3	NOUN
gujaf-276	250	33	=	=	NOUN
gujaf-276	250	34	coefficients	coefficient	NOUN
gujaf-276	250	35	of	of	ADP
gujaf-276	250	36	the	the	DET
gujaf-276	250	37	independent	independent	ADJ
gujaf-276	250	38	variables	variable	NOUN
gujaf-276	250	39	gusau	gusau	ADJ
gujaf-276	250	40	journal	journal	NOUN
gujaf-276	250	41	of	of	ADP
gujaf-276	250	42	accounting	accounting	NOUN
gujaf-276	250	43	and	and	CCONJ
gujaf-276	250	44	finance	finance	NOUN
gujaf-276	250	45	,	,	PUNCT
gujaf-276	250	46	vol	vol	NOUN
gujaf-276	250	47	.	.	PROPN
gujaf-276	250	48	5	5	NUM
gujaf-276	250	49	,	,	PUNCT
gujaf-276	250	50	issue	issue	NOUN
gujaf-276	250	51	1	1	NUM
gujaf-276	250	52	,	,	PUNCT
gujaf-276	250	53	april	april	PROPN
gujaf-276	250	54	,	,	PUNCT
gujaf-276	250	55	2024	2024	NUM
gujaf-276	250	56	56	56	NUM
gujaf-276	250	57	the	the	DET
gujaf-276	250	58	review	review	NOUN
gujaf-276	250	59	:	:	PUNCT
gujaf-276	250	60	variables	variables	PROPN
gujaf-276	250	61	measurement	measurement	NOUN
gujaf-276	250	62	and	and	CCONJ
gujaf-276	250	63	sources	source	NOUN
gujaf-276	250	64	variables	variable	VERB
gujaf-276	250	65	acronyms	acronym	NOUN
gujaf-276	250	66	measurement	measurement	PROPN
gujaf-276	250	67	source	source	NOUN
gujaf-276	250	68	dependent	dependent	ADJ
gujaf-276	250	69	variable	variable	ADJ
gujaf-276	250	70	audit	audit	NOUN
gujaf-276	250	71	quality	quality	NOUN
gujaf-276	250	72	aq	aq	NOUN
gujaf-276	250	73	measured	measure	VERB
gujaf-276	250	74	as	as	ADP
gujaf-276	250	75	audit	audit	NOUN
gujaf-276	250	76	fees	fee	NOUN
gujaf-276	250	77	paid	pay	VERB
gujaf-276	250	78	to	to	ADP
gujaf-276	250	79	the	the	DET
gujaf-276	250	80	audit	audit	NOUN
gujaf-276	250	81	firm(s	firm(s	NOUN
gujaf-276	250	82	)	)	PUNCT
gujaf-276	250	83	olabisi	olabisi	ADJ
gujaf-276	250	84	,	,	PUNCT
gujaf-276	250	85	et	et	PROPN
gujaf-276	250	86	al	al	PROPN
gujaf-276	250	87	.	.	PROPN
gujaf-276	251	1	(	(	PUNCT
gujaf-276	251	2	2020	2020	NUM
gujaf-276	251	3	)	)	PUNCT
gujaf-276	251	4	;	;	PUNCT
gujaf-276	252	1	mustapha	mustapha	PROPN
gujaf-276	252	2	,	,	PUNCT
gujaf-276	252	3	et	et	PROPN
gujaf-276	252	4	al	al	PROPN
gujaf-276	252	5	.	.	PROPN
gujaf-276	252	6	(	(	PUNCT
gujaf-276	252	7	2019	2019	NUM
gujaf-276	252	8	)	)	PUNCT
gujaf-276	252	9	independent	independent	ADJ
gujaf-276	252	10	variables	variables	PROPN
gujaf-276	252	11	board	board	PROPN
gujaf-276	252	12	independence	independence	NOUN
gujaf-276	252	13	bin	bin	PROPN
gujaf-276	252	14	proportion	proportion	NOUN
gujaf-276	252	15	of	of	ADP
gujaf-276	252	16	non	non	ADJ
gujaf-276	252	17	-	-	ADJ
gujaf-276	252	18	executive	executive	ADJ
gujaf-276	252	19	members	member	NOUN
gujaf-276	252	20	to	to	PART
gujaf-276	252	21	total	total	ADJ
gujaf-276	252	22	number	number	NOUN
gujaf-276	252	23	of	of	ADP
gujaf-276	252	24	board	board	NOUN
gujaf-276	252	25	members	member	NOUN
gujaf-276	252	26	madrigal	madrigal	PROPN
gujaf-276	252	27	et	et	PROPN
gujaf-276	252	28	al	al	PROPN
gujaf-276	252	29	(	(	PUNCT
gujaf-276	252	30	2015	2015	NUM
gujaf-276	252	31	)	)	PUNCT
gujaf-276	252	32	,	,	PUNCT
gujaf-276	252	33	uwuigbe	uwuigbe	NOUN
gujaf-276	252	34	et	et	PROPN
gujaf-276	252	35	al	al	PROPN
gujaf-276	252	36	.	.	PROPN
gujaf-276	252	37	,	,	PUNCT
gujaf-276	252	38	(	(	PUNCT
gujaf-276	252	39	2018	2018	NUM
gujaf-276	252	40	)	)	PUNCT
gujaf-276	252	41	,	,	PUNCT
gujaf-276	252	42	akintayo	akintayo	NOUN
gujaf-276	252	43	and	and	CCONJ
gujaf-276	252	44	salman	salman	PROPN
gujaf-276	252	45	(	(	PUNCT
gujaf-276	252	46	2018	2018	NUM
gujaf-276	252	47	)	)	PUNCT
gujaf-276	252	48	board	board	NOUN
gujaf-276	252	49	financial	financial	ADJ
gujaf-276	252	50	expertise	expertise	NOUN
gujaf-276	252	51	bfe	bfe	NOUN
gujaf-276	252	52	proportion	proportion	NOUN
gujaf-276	252	53	of	of	ADP
gujaf-276	252	54	the	the	DET
gujaf-276	252	55	board	board	NOUN
gujaf-276	252	56	of	of	ADP
gujaf-276	252	57	directors	director	NOUN
gujaf-276	252	58	with	with	ADP
gujaf-276	252	59	accounting	accounting	NOUN
gujaf-276	252	60	and	and	CCONJ
gujaf-276	252	61	financial	financial	ADJ
gujaf-276	252	62	expertise	expertise	NOUN
gujaf-276	252	63	to	to	PART
gujaf-276	252	64	total	total	ADJ
gujaf-276	252	65	number	number	NOUN
gujaf-276	252	66	of	of	ADP
gujaf-276	252	67	board	board	NOUN
gujaf-276	252	68	members	member	NOUN
gujaf-276	252	69	moses	moses	PROPN
gujaf-276	252	70	et	et	PROPN
gujaf-276	252	71	al	al	PROPN
gujaf-276	252	72	(	(	PUNCT
gujaf-276	252	73	2016	2016	NUM
gujaf-276	252	74	)	)	PUNCT
gujaf-276	252	75	board	board	NOUN
gujaf-276	252	76	gender	gender	NOUN
gujaf-276	252	77	diversity	diversity	NOUN
gujaf-276	252	78	bgd	bgd	ADP
gujaf-276	252	79	percentage	percentage	NOUN
gujaf-276	252	80	of	of	ADP
gujaf-276	252	81	female	female	ADJ
gujaf-276	252	82	members	member	NOUN
gujaf-276	252	83	to	to	PART
gujaf-276	252	84	total	total	ADJ
gujaf-276	252	85	number	number	NOUN
gujaf-276	252	86	of	of	ADP
gujaf-276	252	87	board	board	NOUN
gujaf-276	252	88	members	member	NOUN
gujaf-276	252	89	uwuigbe	uwuigbe	PROPN
gujaf-276	252	90	et	et	PROPN
gujaf-276	252	91	al	al	PROPN
gujaf-276	252	92	.	.	PROPN
gujaf-276	252	93	,	,	PUNCT
gujaf-276	252	94	(	(	PUNCT
gujaf-276	252	95	2018	2018	NUM
gujaf-276	252	96	)	)	PUNCT
gujaf-276	252	97	,	,	PUNCT
gujaf-276	252	98	akintayo	akintayo	NOUN
gujaf-276	252	99	and	and	CCONJ
gujaf-276	252	100	salman	salman	PROPN
gujaf-276	252	101	(	(	PUNCT
gujaf-276	252	102	2018	2018	NUM
gujaf-276	252	103	)	)	PUNCT
gujaf-276	252	104	source	source	NOUN
gujaf-276	252	105	:	:	PUNCT
gujaf-276	252	106	authors	author	NOUN
gujaf-276	252	107	’	’	PART
gujaf-276	252	108	compilation	compilation	NOUN
gujaf-276	252	109	,	,	PUNCT
gujaf-276	252	110	2023	2023	NUM
gujaf-276	252	111	to	to	PART
gujaf-276	252	112	enhance	enhance	VERB
gujaf-276	252	113	the	the	DET
gujaf-276	252	114	validity	validity	NOUN
gujaf-276	252	115	and	and	CCONJ
gujaf-276	252	116	reliability	reliability	NOUN
gujaf-276	252	117	of	of	ADP
gujaf-276	252	118	the	the	DET
gujaf-276	252	119	inferential	inferential	ADJ
gujaf-276	252	120	statistical	statistical	ADJ
gujaf-276	252	121	results	result	NOUN
gujaf-276	252	122	based	base	VERB
gujaf-276	252	123	on	on	ADP
gujaf-276	252	124	panel	panel	NOUN
gujaf-276	252	125	regressions	regression	NOUN
gujaf-276	252	126	,	,	PUNCT
gujaf-276	252	127	several	several	ADJ
gujaf-276	252	128	robustness	robustness	NOUN
gujaf-276	252	129	tests	test	NOUN
gujaf-276	252	130	were	be	AUX
gujaf-276	252	131	conducted	conduct	VERB
gujaf-276	252	132	.	.	PUNCT
gujaf-276	253	1	these	these	DET
gujaf-276	253	2	tests	test	NOUN
gujaf-276	253	3	were	be	AUX
gujaf-276	253	4	performed	perform	VERB
gujaf-276	253	5	as	as	ADP
gujaf-276	253	6	pre	pre	ADJ
gujaf-276	253	7	-	-	NOUN
gujaf-276	253	8	estimation	estimation	ADJ
gujaf-276	253	9	assumptions	assumption	NOUN
gujaf-276	253	10	to	to	PART
gujaf-276	253	11	ensure	ensure	VERB
gujaf-276	253	12	the	the	DET
gujaf-276	253	13	validity	validity	NOUN
gujaf-276	253	14	of	of	ADP
gujaf-276	253	15	the	the	DET
gujaf-276	253	16	multiple	multiple	ADJ
gujaf-276	253	17	regression	regression	NOUN
gujaf-276	253	18	results	result	NOUN
gujaf-276	253	19	.	.	PUNCT
gujaf-276	254	1	the	the	DET
gujaf-276	254	2	shapiro	shapiro	PROPN
gujaf-276	254	3	-	-	PUNCT
gujaf-276	254	4	wilk	wilk	NOUN
gujaf-276	254	5	test	test	NOUN
gujaf-276	254	6	was	be	AUX
gujaf-276	254	7	used	use	VERB
gujaf-276	254	8	to	to	PART
gujaf-276	254	9	assess	assess	VERB
gujaf-276	254	10	the	the	DET
gujaf-276	254	11	normality	normality	NOUN
gujaf-276	254	12	of	of	ADP
gujaf-276	254	13	the	the	DET
gujaf-276	254	14	error	error	NOUN
gujaf-276	254	15	term	term	NOUN
gujaf-276	254	16	,	,	PUNCT
gujaf-276	254	17	with	with	ADP
gujaf-276	254	18	a	a	DET
gujaf-276	254	19	significant	significant	ADJ
gujaf-276	254	20	result	result	NOUN
gujaf-276	254	21	indicating	indicate	VERB
gujaf-276	254	22	a	a	DET
gujaf-276	254	23	lack	lack	NOUN
gujaf-276	254	24	of	of	ADP
gujaf-276	254	25	normality	normality	NOUN
gujaf-276	254	26	.	.	PUNCT
gujaf-276	255	1	pearson	pearson	PROPN
gujaf-276	255	2	correlation	correlation	NOUN
gujaf-276	255	3	and	and	CCONJ
gujaf-276	255	4	variance	variance	NOUN
gujaf-276	255	5	inflation	inflation	NOUN
gujaf-276	255	6	(	(	PUNCT
gujaf-276	255	7	vif	vif	NOUN
gujaf-276	255	8	)	)	PUNCT
gujaf-276	255	9	were	be	AUX
gujaf-276	255	10	employed	employ	VERB
gujaf-276	255	11	to	to	PART
gujaf-276	255	12	verify	verify	VERB
gujaf-276	255	13	that	that	SCONJ
gujaf-276	255	14	the	the	DET
gujaf-276	255	15	independent	independent	ADJ
gujaf-276	255	16	variables	variable	NOUN
gujaf-276	255	17	were	be	AUX
gujaf-276	255	18	not	not	PART
gujaf-276	255	19	highly	highly	ADV
gujaf-276	255	20	correlated	correlate	VERB
gujaf-276	255	21	.	.	PUNCT
gujaf-276	256	1	these	these	DET
gujaf-276	256	2	pre	pre	ADJ
gujaf-276	256	3	-	-	ADJ
gujaf-276	256	4	estimation	estimation	ADJ
gujaf-276	256	5	tests	test	NOUN
gujaf-276	256	6	aimed	aim	VERB
gujaf-276	256	7	to	to	PART
gujaf-276	256	8	identify	identify	VERB
gujaf-276	256	9	the	the	DET
gujaf-276	256	10	absence	absence	NOUN
gujaf-276	256	11	of	of	ADP
gujaf-276	256	12	multicollinearity	multicollinearity	NOUN
gujaf-276	256	13	issues	issue	NOUN
gujaf-276	256	14	among	among	ADP
gujaf-276	256	15	the	the	DET
gujaf-276	256	16	study	study	NOUN
gujaf-276	256	17	's	's	PART
gujaf-276	256	18	variables	variable	NOUN
gujaf-276	256	19	.	.	PUNCT
gujaf-276	257	1	pearson	pearson	PROPN
gujaf-276	257	2	correlation	correlation	NOUN
gujaf-276	257	3	coefficients	coefficient	NOUN
gujaf-276	257	4	above	above	ADP
gujaf-276	257	5	±0.7	±0.7	PROPN
gujaf-276	257	6	indicated	indicate	VERB
gujaf-276	257	7	potential	potential	ADJ
gujaf-276	257	8	multicollinearity	multicollinearity	NOUN
gujaf-276	257	9	,	,	PUNCT
gujaf-276	257	10	while	while	SCONJ
gujaf-276	257	11	vif	vif	NOUN
gujaf-276	257	12	values	value	NOUN
gujaf-276	257	13	below	below	ADP
gujaf-276	257	14	10.0	10.0	NUM
gujaf-276	257	15	indicated	indicate	VERB
gujaf-276	257	16	no	no	DET
gujaf-276	257	17	significant	significant	ADJ
gujaf-276	257	18	multicollinearity	multicollinearity	NOUN
gujaf-276	257	19	problem	problem	NOUN
gujaf-276	257	20	.	.	PUNCT
gujaf-276	258	1	another	another	DET
gujaf-276	258	2	regression	regression	NOUN
gujaf-276	258	3	assumption	assumption	NOUN
gujaf-276	258	4	examined	examine	VERB
gujaf-276	258	5	in	in	ADP
gujaf-276	258	6	this	this	DET
gujaf-276	258	7	study	study	NOUN
gujaf-276	258	8	was	be	AUX
gujaf-276	258	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-276	258	10	,	,	PUNCT
gujaf-276	258	11	which	which	PRON
gujaf-276	258	12	was	be	AUX
gujaf-276	258	13	assessed	assess	VERB
gujaf-276	258	14	as	as	ADP
gujaf-276	258	15	a	a	DET
gujaf-276	258	16	post	post	ADJ
gujaf-276	258	17	-	-	ADJ
gujaf-276	258	18	estimation	estimation	ADJ
gujaf-276	258	19	assumption	assumption	NOUN
gujaf-276	258	20	.	.	PUNCT
gujaf-276	259	1	the	the	DET
gujaf-276	259	2	white	white	ADJ
gujaf-276	259	3	test	test	NOUN
gujaf-276	259	4	was	be	AUX
gujaf-276	259	5	used	use	VERB
gujaf-276	259	6	for	for	ADP
gujaf-276	259	7	this	this	DET
gujaf-276	259	8	purpose	purpose	NOUN
gujaf-276	259	9	,	,	PUNCT
gujaf-276	259	10	with	with	ADP
gujaf-276	259	11	a	a	DET
gujaf-276	259	12	significant	significant	ADJ
gujaf-276	259	13	result	result	NOUN
gujaf-276	259	14	indicating	indicate	VERB
gujaf-276	259	15	the	the	DET
gujaf-276	259	16	presence	presence	NOUN
gujaf-276	259	17	of	of	ADP
gujaf-276	259	18	heteroskedasticity	heteroskedasticity	NOUN
gujaf-276	259	19	.	.	PUNCT
gujaf-276	260	1	gusau	gusau	ADJ
gujaf-276	260	2	journal	journal	PROPN
gujaf-276	260	3	of	of	ADP
gujaf-276	260	4	accounting	accounting	NOUN
gujaf-276	260	5	and	and	CCONJ
gujaf-276	260	6	finance	finance	NOUN
gujaf-276	260	7	,	,	PUNCT
gujaf-276	260	8	vol	vol	NOUN
gujaf-276	260	9	.	.	PROPN
gujaf-276	260	10	5	5	NUM
gujaf-276	260	11	,	,	PUNCT
gujaf-276	260	12	issue	issue	NOUN
gujaf-276	260	13	1	1	NUM
gujaf-276	260	14	,	,	PUNCT
gujaf-276	260	15	april	april	PROPN
gujaf-276	260	16	,	,	PUNCT
gujaf-276	260	17	2024	2024	NUM
gujaf-276	260	18	57	57	NUM
gujaf-276	260	19	to	to	PART
gujaf-276	260	20	address	address	VERB
gujaf-276	260	21	this	this	DET
gujaf-276	260	22	issue	issue	NOUN
gujaf-276	260	23	,	,	PUNCT
gujaf-276	260	24	a	a	DET
gujaf-276	260	25	robust	robust	ADJ
gujaf-276	260	26	standard	standard	ADJ
gujaf-276	260	27	error	error	NOUN
gujaf-276	260	28	option	option	NOUN
gujaf-276	260	29	was	be	AUX
gujaf-276	260	30	employed	employ	VERB
gujaf-276	260	31	during	during	ADP
gujaf-276	260	32	the	the	DET
gujaf-276	260	33	regression	regression	NOUN
gujaf-276	260	34	analysis	analysis	NOUN
gujaf-276	260	35	.	.	PUNCT
gujaf-276	261	1	the	the	DET
gujaf-276	261	2	dataset	dataset	NOUN
gujaf-276	261	3	used	use	VERB
gujaf-276	261	4	in	in	ADP
gujaf-276	261	5	this	this	DET
gujaf-276	261	6	study	study	NOUN
gujaf-276	261	7	encompassed	encompass	VERB
gujaf-276	261	8	both	both	DET
gujaf-276	261	9	cross	cross	ADJ
gujaf-276	261	10	-	-	ADJ
gujaf-276	261	11	sectional	sectional	ADJ
gujaf-276	261	12	and	and	CCONJ
gujaf-276	261	13	time	time	NOUN
gujaf-276	261	14	-	-	PUNCT
gujaf-276	261	15	series	series	NOUN
gujaf-276	261	16	dimensions	dimension	NOUN
gujaf-276	261	17	.	.	PUNCT
gujaf-276	262	1	to	to	PART
gujaf-276	262	2	test	test	VERB
gujaf-276	262	3	the	the	DET
gujaf-276	262	4	panel	panel	NOUN
gujaf-276	262	5	effect	effect	NOUN
gujaf-276	262	6	,	,	PUNCT
gujaf-276	262	7	a	a	DET
gujaf-276	262	8	hausman	hausman	ADJ
gujaf-276	262	9	specification	specification	NOUN
gujaf-276	262	10	test	test	NOUN
gujaf-276	262	11	was	be	AUX
gujaf-276	262	12	conducted	conduct	VERB
gujaf-276	262	13	.	.	PUNCT
gujaf-276	263	1	the	the	DET
gujaf-276	263	2	hausman	hausman	PROPN
gujaf-276	263	3	test	test	NOUN
gujaf-276	263	4	helped	helped	AUX
gujaf-276	263	5	determine	determine	VERB
gujaf-276	263	6	whether	whether	SCONJ
gujaf-276	263	7	to	to	PART
gujaf-276	263	8	use	use	VERB
gujaf-276	263	9	a	a	DET
gujaf-276	263	10	fixed	fix	VERB
gujaf-276	263	11	effects	effect	NOUN
gujaf-276	263	12	model	model	NOUN
gujaf-276	263	13	or	or	CCONJ
gujaf-276	263	14	a	a	DET
gujaf-276	263	15	random	random	ADJ
gujaf-276	263	16	effects	effect	NOUN
gujaf-276	263	17	model	model	NOUN
gujaf-276	263	18	.	.	PUNCT
gujaf-276	264	1	if	if	SCONJ
gujaf-276	264	2	the	the	DET
gujaf-276	264	3	hausman	hausman	ADJ
gujaf-276	264	4	test	test	NOUN
gujaf-276	264	5	yielded	yield	VERB
gujaf-276	264	6	a	a	DET
gujaf-276	264	7	significant	significant	ADJ
gujaf-276	264	8	result	result	NOUN
gujaf-276	264	9	,	,	PUNCT
gujaf-276	264	10	a	a	DET
gujaf-276	264	11	fixed	fix	VERB
gujaf-276	264	12	effects	effect	NOUN
gujaf-276	264	13	model	model	NOUN
gujaf-276	264	14	would	would	AUX
gujaf-276	264	15	be	be	AUX
gujaf-276	264	16	favored	favor	VERB
gujaf-276	264	17	.	.	PUNCT
gujaf-276	265	1	conversely	conversely	ADV
gujaf-276	265	2	,	,	PUNCT
gujaf-276	265	3	if	if	SCONJ
gujaf-276	265	4	the	the	DET
gujaf-276	265	5	hausman	hausman	PROPN
gujaf-276	265	6	specification	specification	PROPN
gujaf-276	265	7	test	test	NOUN
gujaf-276	265	8	produced	produce	VERB
gujaf-276	265	9	an	an	DET
gujaf-276	265	10	insignificant	insignificant	ADJ
gujaf-276	265	11	result	result	NOUN
gujaf-276	265	12	,	,	PUNCT
gujaf-276	265	13	the	the	DET
gujaf-276	265	14	random	random	ADJ
gujaf-276	265	15	effects	effect	NOUN
gujaf-276	265	16	model	model	NOUN
gujaf-276	265	17	would	would	AUX
gujaf-276	265	18	be	be	AUX
gujaf-276	265	19	considered	consider	VERB
gujaf-276	265	20	the	the	DET
gujaf-276	265	21	most	most	ADV
gujaf-276	265	22	appropriate	appropriate	ADJ
gujaf-276	265	23	for	for	ADP
gujaf-276	265	24	the	the	DET
gujaf-276	265	25	data	datum	NOUN
gujaf-276	265	26	.	.	PUNCT
gujaf-276	266	1	lastly	lastly	ADV
gujaf-276	266	2	,	,	PUNCT
gujaf-276	266	3	the	the	DET
gujaf-276	266	4	lagrangian	lagrangian	ADJ
gujaf-276	266	5	multiplier	multipli	ADJ
gujaf-276	266	6	test	test	NOUN
gujaf-276	266	7	vif	vif	NOUN
gujaf-276	266	8	was	be	AUX
gujaf-276	266	9	conducted	conduct	VERB
gujaf-276	266	10	to	to	PART
gujaf-276	266	11	choose	choose	VERB
gujaf-276	266	12	between	between	ADP
gujaf-276	266	13	the	the	DET
gujaf-276	266	14	pooled	pool	VERB
gujaf-276	266	15	ordinary	ordinary	ADJ
gujaf-276	266	16	least	least	ADJ
gujaf-276	266	17	squares	square	NOUN
gujaf-276	266	18	and	and	CCONJ
gujaf-276	266	19	random	random	ADJ
gujaf-276	266	20	effects	effect	NOUN
gujaf-276	266	21	models	model	NOUN
gujaf-276	266	22	.	.	PUNCT
gujaf-276	267	1	4	4	X
gujaf-276	267	2	.	.	NOUN
gujaf-276	267	3	results	result	NOUN
gujaf-276	267	4	and	and	CCONJ
gujaf-276	267	5	discussions	discussion	NOUN
gujaf-276	267	6	this	this	DET
gujaf-276	267	7	section	section	NOUN
gujaf-276	267	8	discusses	discuss	VERB
gujaf-276	267	9	the	the	DET
gujaf-276	267	10	results	result	NOUN
gujaf-276	267	11	from	from	ADP
gujaf-276	267	12	the	the	DET
gujaf-276	267	13	analysis	analysis	NOUN
gujaf-276	267	14	of	of	ADP
gujaf-276	267	15	descriptive	descriptive	ADJ
gujaf-276	267	16	statistics	statistic	NOUN
gujaf-276	267	17	and	and	CCONJ
gujaf-276	267	18	multiple	multiple	ADJ
gujaf-276	267	19	regression	regression	NOUN
gujaf-276	267	20	analysis	analysis	NOUN
gujaf-276	267	21	.	.	PUNCT
gujaf-276	268	1	the	the	DET
gujaf-276	268	2	discussion	discussion	NOUN
gujaf-276	268	3	begins	begin	VERB
gujaf-276	268	4	with	with	ADP
gujaf-276	268	5	descriptive	descriptive	ADJ
gujaf-276	268	6	statistics	statistic	NOUN
gujaf-276	268	7	,	,	PUNCT
gujaf-276	268	8	where	where	SCONJ
gujaf-276	268	9	measures	measure	NOUN
gujaf-276	268	10	of	of	ADP
gujaf-276	268	11	centrality	centrality	NOUN
gujaf-276	268	12	and	and	CCONJ
gujaf-276	268	13	dispersion	dispersion	NOUN
gujaf-276	268	14	are	be	AUX
gujaf-276	268	15	discussed	discuss	VERB
gujaf-276	268	16	.	.	PUNCT
gujaf-276	269	1	next	next	ADV
gujaf-276	269	2	,	,	PUNCT
gujaf-276	269	3	regression	regression	NOUN
gujaf-276	269	4	assumptions	assumption	NOUN
gujaf-276	269	5	were	be	AUX
gujaf-276	269	6	checked	check	VERB
gujaf-276	269	7	and	and	CCONJ
gujaf-276	269	8	reported	report	VERB
gujaf-276	269	9	,	,	PUNCT
gujaf-276	269	10	and	and	CCONJ
gujaf-276	269	11	finally	finally	ADV
gujaf-276	269	12	,	,	PUNCT
gujaf-276	269	13	regression	regression	VERB
gujaf-276	269	14	analysis	analysis	NOUN
gujaf-276	269	15	results	result	NOUN
gujaf-276	269	16	were	be	AUX
gujaf-276	269	17	presented	present	VERB
gujaf-276	269	18	.	.	PUNCT
gujaf-276	270	1	table	table	NOUN
gujaf-276	270	2	2	2	NUM
gujaf-276	270	3	presents	present	VERB
gujaf-276	270	4	the	the	DET
gujaf-276	270	5	descriptive	descriptive	ADJ
gujaf-276	270	6	statistics	statistic	NOUN
gujaf-276	270	7	for	for	ADP
gujaf-276	270	8	the	the	DET
gujaf-276	270	9	three	three	NUM
gujaf-276	270	10	measures	measure	NOUN
gujaf-276	270	11	of	of	ADP
gujaf-276	270	12	financial	financial	ADJ
gujaf-276	270	13	reporting	reporting	NOUN
gujaf-276	270	14	quality	quality	NOUN
gujaf-276	270	15	,	,	PUNCT
gujaf-276	270	16	firm	firm	ADJ
gujaf-276	270	17	size	size	NOUN
gujaf-276	270	18	and	and	CCONJ
gujaf-276	270	19	board	board	NOUN
gujaf-276	270	20	independence	independence	NOUN
gujaf-276	270	21	,	,	PUNCT
gujaf-276	270	22	and	and	CCONJ
gujaf-276	270	23	other	other	ADJ
gujaf-276	270	24	relevant	relevant	ADJ
gujaf-276	270	25	control	control	NOUN
gujaf-276	270	26	variables	variable	NOUN
gujaf-276	270	27	.	.	PUNCT
gujaf-276	271	1	the	the	DET
gujaf-276	271	2	sample	sample	NOUN
gujaf-276	271	3	is	be	AUX
gujaf-276	271	4	made	make	VERB
gujaf-276	271	5	up	up	ADP
gujaf-276	271	6	of	of	ADP
gujaf-276	271	7	10	10	NUM
gujaf-276	271	8	listed	list	VERB
gujaf-276	271	9	consumer	consumer	NOUN
gujaf-276	271	10	goods	good	NOUN
gujaf-276	271	11	companies	company	NOUN
gujaf-276	271	12	in	in	ADP
gujaf-276	271	13	nigeria	nigeria	PROPN
gujaf-276	271	14	.	.	PUNCT
gujaf-276	272	1	the	the	DET
gujaf-276	272	2	10	10	NUM
gujaf-276	272	3	samples	sample	NOUN
gujaf-276	272	4	of	of	ADP
gujaf-276	272	5	listed	list	VERB
gujaf-276	272	6	consumer	consumer	NOUN
gujaf-276	272	7	goods	good	NOUN
gujaf-276	272	8	companies	company	NOUN
gujaf-276	272	9	from	from	ADP
gujaf-276	272	10	2013	2013	NUM
gujaf-276	272	11	to	to	ADP
gujaf-276	272	12	2022	2022	NUM
gujaf-276	272	13	gave	give	VERB
gujaf-276	272	14	rise	rise	NOUN
gujaf-276	272	15	to	to	ADP
gujaf-276	272	16	a	a	DET
gujaf-276	272	17	combined	combine	VERB
gujaf-276	272	18	observation	observation	NOUN
gujaf-276	272	19	of	of	ADP
gujaf-276	272	20	100	100	NUM
gujaf-276	272	21	.	.	PUNCT
gujaf-276	272	22	table	table	NOUN
gujaf-276	272	23	2	2	NUM
gujaf-276	272	24	:	:	PUNCT
gujaf-276	272	25	descriptive	descriptive	ADJ
gujaf-276	272	26	statistics	statistic	NOUN
gujaf-276	272	27	variables	variable	NOUN
gujaf-276	272	28	mean	mean	VERB
gujaf-276	272	29	maximum	maximum	ADJ
gujaf-276	272	30	minimum	minimum	ADJ
gujaf-276	272	31	std	std	NOUN
gujaf-276	272	32	.	.	PUNCT
gujaf-276	273	1	dev	dev	PROPN
gujaf-276	273	2	.	.	PUNCT
gujaf-276	273	3	skewness	skewness	PROPN
gujaf-276	273	4	kurtosis	kurtosis	VERB
gujaf-276	273	5	obs	obs	PROPN
gujaf-276	273	6	aq	aq	VERB
gujaf-276	273	7	0.135	0.135	NUM
gujaf-276	273	8	0.900	0.900	NUM
gujaf-276	273	9	0.020	0.020	NUM
gujaf-276	273	10	0.121	0.121	NUM
gujaf-276	273	11	3.499	3.499	NUM
gujaf-276	273	12	21.015	21.015	NUM
gujaf-276	273	13	210	210	NUM
gujaf-276	273	14	bind	bind	VERB
gujaf-276	273	15	0.574	0.574	NUM
gujaf-276	273	16	0.875	0.875	NUM
gujaf-276	273	17	0.188	0.188	NUM
gujaf-276	273	18	0.179	0.179	NUM
gujaf-276	273	19	-0.355	-0.355	PUNCT
gujaf-276	273	20	2.002	2.002	NUM
gujaf-276	273	21	210	210	NUM
gujaf-276	273	22	bfexp	bfexp	VERB
gujaf-276	273	23	0.134	0.134	NUM
gujaf-276	273	24	0.375	0.375	NUM
gujaf-276	273	25	0.013	0.013	NUM
gujaf-276	273	26	0.075	0.075	NUM
gujaf-276	273	27	1.889	1.889	NUM
gujaf-276	273	28	5.773	5.773	NUM
gujaf-276	273	29	210	210	NUM
gujaf-276	273	30	bgd	bgd	ADP
gujaf-276	273	31	0.159	0.159	NUM
gujaf-276	273	32	0.571	0.571	NUM
gujaf-276	273	33	0.000	0.000	NUM
gujaf-276	273	34	0.139	0.139	NUM
gujaf-276	273	35	1.266	1.266	NUM
gujaf-276	273	36	3.592	3.592	NUM
gujaf-276	273	37	210	210	NUM
gujaf-276	273	38	source	source	NOUN
gujaf-276	273	39	:	:	PUNCT
gujaf-276	273	40	stata	stata	VERB
gujaf-276	273	41	14	14	NUM
gujaf-276	273	42	output	output	NOUN
gujaf-276	273	43	,	,	PUNCT
gujaf-276	273	44	2023	2023	NUM
gujaf-276	273	45	table	table	NOUN
gujaf-276	273	46	2	2	NUM
gujaf-276	273	47	presents	present	VERB
gujaf-276	273	48	the	the	DET
gujaf-276	273	49	descriptive	descriptive	ADJ
gujaf-276	273	50	statistics	statistic	NOUN
gujaf-276	273	51	for	for	ADP
gujaf-276	273	52	financial	financial	ADJ
gujaf-276	273	53	reporting	reporting	NOUN
gujaf-276	273	54	quality	quality	NOUN
gujaf-276	273	55	in	in	ADP
gujaf-276	273	56	the	the	DET
gujaf-276	273	57	study	study	NOUN
gujaf-276	273	58	.	.	PUNCT
gujaf-276	274	1	it	it	PRON
gujaf-276	274	2	provides	provide	VERB
gujaf-276	274	3	information	information	NOUN
gujaf-276	274	4	about	about	ADP
gujaf-276	274	5	various	various	ADJ
gujaf-276	274	6	variables	variable	NOUN
gujaf-276	274	7	,	,	PUNCT
gujaf-276	274	8	including	include	VERB
gujaf-276	274	9	audit	audit	NOUN
gujaf-276	274	10	quality	quality	NOUN
gujaf-276	274	11	,	,	PUNCT
gujaf-276	274	12	board	board	NOUN
gujaf-276	274	13	independence	independence	NOUN
gujaf-276	274	14	,	,	PUNCT
gujaf-276	274	15	bfexp	bfexp	NOUN
gujaf-276	274	16	,	,	PUNCT
gujaf-276	274	17	and	and	CCONJ
gujaf-276	274	18	bgd	bgd	NOUN
gujaf-276	274	19	.	.	PUNCT
gujaf-276	275	1	for	for	ADP
gujaf-276	275	2	audit	audit	NOUN
gujaf-276	275	3	quality	quality	NOUN
gujaf-276	275	4	,	,	PUNCT
gujaf-276	275	5	the	the	DET
gujaf-276	275	6	mean	mean	ADJ
gujaf-276	275	7	value	value	NOUN
gujaf-276	275	8	is	be	AUX
gujaf-276	275	9	0.135381	0.135381	NUM
gujaf-276	275	10	,	,	PUNCT
gujaf-276	275	11	indicating	indicate	VERB
gujaf-276	275	12	the	the	DET
gujaf-276	275	13	average	average	ADJ
gujaf-276	275	14	value	value	NOUN
gujaf-276	275	15	across	across	ADP
gujaf-276	275	16	the	the	DET
gujaf-276	275	17	observations	observation	NOUN
gujaf-276	275	18	.	.	PUNCT
gujaf-276	276	1	the	the	DET
gujaf-276	276	2	maximum	maximum	ADJ
gujaf-276	276	3	value	value	NOUN
gujaf-276	276	4	observed	observe	VERB
gujaf-276	276	5	is	be	AUX
gujaf-276	276	6	0.9	0.9	NUM
gujaf-276	276	7	,	,	PUNCT
gujaf-276	276	8	which	which	PRON
gujaf-276	276	9	represents	represent	VERB
gujaf-276	276	10	the	the	DET
gujaf-276	276	11	highest	high	ADJ
gujaf-276	276	12	value	value	NOUN
gujaf-276	276	13	in	in	ADP
gujaf-276	276	14	the	the	DET
gujaf-276	276	15	dataset	dataset	NOUN
gujaf-276	276	16	.	.	PUNCT
gujaf-276	277	1	conversely	conversely	ADV
gujaf-276	277	2	,	,	PUNCT
gujaf-276	277	3	the	the	DET
gujaf-276	277	4	minimum	minimum	ADJ
gujaf-276	277	5	value	value	NOUN
gujaf-276	277	6	observed	observe	VERB
gujaf-276	277	7	is	be	AUX
gujaf-276	277	8	0.02	0.02	NUM
gujaf-276	277	9	,	,	PUNCT
gujaf-276	277	10	representing	represent	VERB
gujaf-276	277	11	the	the	DET
gujaf-276	277	12	lowest	low	ADJ
gujaf-276	277	13	value	value	NOUN
gujaf-276	277	14	in	in	ADP
gujaf-276	277	15	the	the	DET
gujaf-276	277	16	dataset	dataset	NOUN
gujaf-276	277	17	.	.	PUNCT
gujaf-276	278	1	the	the	DET
gujaf-276	278	2	standard	standard	ADJ
gujaf-276	278	3	gusau	gusau	ADJ
gujaf-276	278	4	journal	journal	NOUN
gujaf-276	278	5	of	of	ADP
gujaf-276	278	6	accounting	accounting	NOUN
gujaf-276	278	7	and	and	CCONJ
gujaf-276	278	8	finance	finance	NOUN
gujaf-276	278	9	,	,	PUNCT
gujaf-276	278	10	vol	vol	NOUN
gujaf-276	278	11	.	.	PROPN
gujaf-276	278	12	5	5	NUM
gujaf-276	278	13	,	,	PUNCT
gujaf-276	278	14	issue	issue	NOUN
gujaf-276	278	15	1	1	NUM
gujaf-276	278	16	,	,	PUNCT
gujaf-276	278	17	april	april	PROPN
gujaf-276	278	18	,	,	PUNCT
gujaf-276	278	19	2024	2024	NUM
gujaf-276	278	20	58	58	NUM
gujaf-276	278	21	deviation	deviation	NOUN
gujaf-276	278	22	for	for	ADP
gujaf-276	278	23	audit	audit	NOUN
gujaf-276	278	24	quality	quality	NOUN
gujaf-276	278	25	is	be	AUX
gujaf-276	278	26	0.121052	0.121052	NUM
gujaf-276	278	27	,	,	PUNCT
gujaf-276	278	28	measuring	measure	VERB
gujaf-276	278	29	the	the	DET
gujaf-276	278	30	dispersion	dispersion	NOUN
gujaf-276	278	31	of	of	ADP
gujaf-276	278	32	audit	audit	NOUN
gujaf-276	278	33	quality	quality	NOUN
gujaf-276	278	34	values	value	NOUN
gujaf-276	278	35	around	around	ADP
gujaf-276	278	36	the	the	DET
gujaf-276	278	37	mean	mean	NOUN
gujaf-276	278	38	and	and	CCONJ
gujaf-276	278	39	giving	give	VERB
gujaf-276	278	40	insight	insight	NOUN
gujaf-276	278	41	into	into	ADP
gujaf-276	278	42	the	the	DET
gujaf-276	278	43	data	datum	NOUN
gujaf-276	278	44	's	's	PART
gujaf-276	278	45	variability	variability	NOUN
gujaf-276	278	46	.	.	PUNCT
gujaf-276	279	1	the	the	DET
gujaf-276	279	2	skewness	skewness	NOUN
gujaf-276	279	3	value	value	NOUN
gujaf-276	279	4	for	for	ADP
gujaf-276	279	5	aq	aq	PROPN
gujaf-276	279	6	is	be	AUX
gujaf-276	279	7	3.499522	3.499522	NUM
gujaf-276	279	8	,	,	PUNCT
gujaf-276	279	9	indicating	indicate	VERB
gujaf-276	279	10	the	the	DET
gujaf-276	279	11	asymmetry	asymmetry	NOUN
gujaf-276	279	12	of	of	ADP
gujaf-276	279	13	the	the	DET
gujaf-276	279	14	distribution	distribution	NOUN
gujaf-276	279	15	.	.	PUNCT
gujaf-276	280	1	a	a	DET
gujaf-276	280	2	positive	positive	ADJ
gujaf-276	280	3	skewness	skewness	NOUN
gujaf-276	280	4	suggests	suggest	VERB
gujaf-276	280	5	a	a	DET
gujaf-276	280	6	longer	long	ADJ
gujaf-276	280	7	right	right	ADJ
gujaf-276	280	8	tail	tail	NOUN
gujaf-276	280	9	,	,	PUNCT
gujaf-276	280	10	implying	imply	VERB
gujaf-276	280	11	the	the	DET
gujaf-276	280	12	possibility	possibility	NOUN
gujaf-276	280	13	of	of	ADP
gujaf-276	280	14	outliers	outlier	NOUN
gujaf-276	280	15	or	or	CCONJ
gujaf-276	280	16	extreme	extreme	ADJ
gujaf-276	280	17	values	value	NOUN
gujaf-276	280	18	on	on	ADP
gujaf-276	280	19	the	the	DET
gujaf-276	280	20	higher	high	ADJ
gujaf-276	280	21	end	end	NOUN
gujaf-276	280	22	.	.	PUNCT
gujaf-276	281	1	additionally	additionally	ADV
gujaf-276	281	2	,	,	PUNCT
gujaf-276	281	3	the	the	DET
gujaf-276	281	4	kurtosis	kurtosis	NOUN
gujaf-276	281	5	value	value	NOUN
gujaf-276	281	6	for	for	ADP
gujaf-276	281	7	audit	audit	NOUN
gujaf-276	281	8	quality	quality	NOUN
gujaf-276	281	9	is	be	AUX
gujaf-276	281	10	21.01498	21.01498	NUM
gujaf-276	281	11	,	,	PUNCT
gujaf-276	281	12	measuring	measure	VERB
gujaf-276	281	13	the	the	DET
gujaf-276	281	14	tailedness	tailedness	NOUN
gujaf-276	281	15	of	of	ADP
gujaf-276	281	16	the	the	DET
gujaf-276	281	17	distribution	distribution	NOUN
gujaf-276	281	18	.	.	PUNCT
gujaf-276	282	1	a	a	DET
gujaf-276	282	2	higher	high	ADJ
gujaf-276	282	3	kurtosis	kurtosis	NOUN
gujaf-276	282	4	value	value	NOUN
gujaf-276	282	5	suggests	suggest	VERB
gujaf-276	282	6	the	the	DET
gujaf-276	282	7	presence	presence	NOUN
gujaf-276	282	8	of	of	ADP
gujaf-276	282	9	heavy	heavy	ADJ
gujaf-276	282	10	tails	tail	NOUN
gujaf-276	282	11	or	or	CCONJ
gujaf-276	282	12	outliers	outlier	NOUN
gujaf-276	282	13	.	.	PUNCT
gujaf-276	283	1	moving	move	VERB
gujaf-276	283	2	on	on	ADP
gujaf-276	283	3	to	to	ADP
gujaf-276	283	4	board	board	NOUN
gujaf-276	283	5	independence	independence	NOUN
gujaf-276	283	6	,	,	PUNCT
gujaf-276	283	7	the	the	DET
gujaf-276	283	8	mean	mean	ADJ
gujaf-276	283	9	value	value	NOUN
gujaf-276	283	10	is	be	AUX
gujaf-276	283	11	0.574210	0.574210	NUM
gujaf-276	283	12	,	,	PUNCT
gujaf-276	283	13	representing	represent	VERB
gujaf-276	283	14	the	the	DET
gujaf-276	283	15	average	average	ADJ
gujaf-276	283	16	value	value	NOUN
gujaf-276	283	17	of	of	ADP
gujaf-276	283	18	board	board	NOUN
gujaf-276	283	19	independence	independence	NOUN
gujaf-276	283	20	across	across	ADP
gujaf-276	283	21	the	the	DET
gujaf-276	283	22	observations	observation	NOUN
gujaf-276	283	23	.	.	PUNCT
gujaf-276	284	1	the	the	DET
gujaf-276	284	2	maximum	maximum	ADJ
gujaf-276	284	3	value	value	NOUN
gujaf-276	284	4	observed	observe	VERB
gujaf-276	284	5	is	be	AUX
gujaf-276	284	6	0.875	0.875	NUM
gujaf-276	284	7	,	,	PUNCT
gujaf-276	284	8	which	which	PRON
gujaf-276	284	9	is	be	AUX
gujaf-276	284	10	the	the	DET
gujaf-276	284	11	highest	high	ADJ
gujaf-276	284	12	value	value	NOUN
gujaf-276	284	13	recorded	record	VERB
gujaf-276	284	14	in	in	ADP
gujaf-276	284	15	the	the	DET
gujaf-276	284	16	dataset	dataset	NOUN
gujaf-276	284	17	.	.	PUNCT
gujaf-276	285	1	conversely	conversely	ADV
gujaf-276	285	2	,	,	PUNCT
gujaf-276	285	3	the	the	DET
gujaf-276	285	4	minimum	minimum	ADJ
gujaf-276	285	5	value	value	NOUN
gujaf-276	285	6	observed	observe	VERB
gujaf-276	285	7	is	be	AUX
gujaf-276	285	8	0.1875	0.1875	NUM
gujaf-276	285	9	,	,	PUNCT
gujaf-276	285	10	representing	represent	VERB
gujaf-276	285	11	the	the	DET
gujaf-276	285	12	lowest	low	ADJ
gujaf-276	285	13	value	value	NOUN
gujaf-276	285	14	in	in	ADP
gujaf-276	285	15	the	the	DET
gujaf-276	285	16	dataset	dataset	NOUN
gujaf-276	285	17	.	.	PUNCT
gujaf-276	286	1	the	the	DET
gujaf-276	286	2	standard	standard	ADJ
gujaf-276	286	3	deviation	deviation	NOUN
gujaf-276	286	4	for	for	ADP
gujaf-276	286	5	board	board	NOUN
gujaf-276	286	6	independence	independence	NOUN
gujaf-276	286	7	is	be	AUX
gujaf-276	286	8	0.178837	0.178837	NUM
gujaf-276	286	9	,	,	PUNCT
gujaf-276	286	10	measuring	measure	VERB
gujaf-276	286	11	the	the	DET
gujaf-276	286	12	dispersion	dispersion	NOUN
gujaf-276	286	13	of	of	ADP
gujaf-276	286	14	board	board	NOUN
gujaf-276	286	15	independence	independence	NOUN
gujaf-276	286	16	values	value	NOUN
gujaf-276	286	17	around	around	ADP
gujaf-276	286	18	the	the	DET
gujaf-276	286	19	mean	mean	NOUN
gujaf-276	286	20	.	.	PUNCT
gujaf-276	287	1	the	the	DET
gujaf-276	287	2	skewness	skewness	NOUN
gujaf-276	287	3	value	value	NOUN
gujaf-276	287	4	for	for	ADP
gujaf-276	287	5	board	board	NOUN
gujaf-276	287	6	independence	independence	NOUN
gujaf-276	287	7	is	be	AUX
gujaf-276	287	8	-0.35458	-0.35458	NOUN
gujaf-276	287	9	,	,	PUNCT
gujaf-276	287	10	indicating	indicate	VERB
gujaf-276	287	11	a	a	DET
gujaf-276	287	12	negative	negative	ADJ
gujaf-276	287	13	skewness	skewness	NOUN
gujaf-276	287	14	and	and	CCONJ
gujaf-276	287	15	a	a	DET
gujaf-276	287	16	longer	long	ADJ
gujaf-276	287	17	left	leave	VERB
gujaf-276	287	18	tail	tail	NOUN
gujaf-276	287	19	.	.	PUNCT
gujaf-276	288	1	this	this	PRON
gujaf-276	288	2	suggests	suggest	VERB
gujaf-276	288	3	the	the	DET
gujaf-276	288	4	possibility	possibility	NOUN
gujaf-276	288	5	of	of	ADP
gujaf-276	288	6	outliers	outlier	NOUN
gujaf-276	288	7	or	or	CCONJ
gujaf-276	288	8	extreme	extreme	ADJ
gujaf-276	288	9	values	value	NOUN
gujaf-276	288	10	on	on	ADP
gujaf-276	288	11	the	the	DET
gujaf-276	288	12	lower	low	ADJ
gujaf-276	288	13	end	end	NOUN
gujaf-276	288	14	of	of	ADP
gujaf-276	288	15	the	the	DET
gujaf-276	288	16	distribution	distribution	NOUN
gujaf-276	288	17	.	.	PUNCT
gujaf-276	289	1	the	the	DET
gujaf-276	289	2	kurtosis	kurtosis	NOUN
gujaf-276	289	3	value	value	NOUN
gujaf-276	289	4	for	for	ADP
gujaf-276	289	5	board	board	NOUN
gujaf-276	289	6	independence	independence	NOUN
gujaf-276	289	7	is	be	AUX
gujaf-276	289	8	2.001855	2.001855	NUM
gujaf-276	289	9	,	,	PUNCT
gujaf-276	289	10	measuring	measure	VERB
gujaf-276	289	11	the	the	DET
gujaf-276	289	12	tailedness	tailedness	NOUN
gujaf-276	289	13	of	of	ADP
gujaf-276	289	14	the	the	DET
gujaf-276	289	15	distribution	distribution	NOUN
gujaf-276	289	16	.	.	PUNCT
gujaf-276	290	1	a	a	DET
gujaf-276	290	2	higher	high	ADJ
gujaf-276	290	3	kurtosis	kurtosis	NOUN
gujaf-276	290	4	value	value	NOUN
gujaf-276	290	5	implies	imply	VERB
gujaf-276	290	6	the	the	DET
gujaf-276	290	7	presence	presence	NOUN
gujaf-276	290	8	of	of	ADP
gujaf-276	290	9	heavy	heavy	ADJ
gujaf-276	290	10	tails	tail	NOUN
gujaf-276	290	11	or	or	CCONJ
gujaf-276	290	12	outliers	outlier	NOUN
gujaf-276	290	13	.	.	PUNCT
gujaf-276	291	1	regarding	regard	VERB
gujaf-276	291	2	board	board	NOUN
gujaf-276	291	3	financial	financial	ADJ
gujaf-276	291	4	expertise	expertise	NOUN
gujaf-276	291	5	,	,	PUNCT
gujaf-276	291	6	the	the	DET
gujaf-276	291	7	mean	mean	ADJ
gujaf-276	291	8	value	value	NOUN
gujaf-276	291	9	is	be	AUX
gujaf-276	291	10	0.133538	0.133538	NUM
gujaf-276	291	11	,	,	PUNCT
gujaf-276	291	12	representing	represent	VERB
gujaf-276	291	13	the	the	DET
gujaf-276	291	14	average	average	ADJ
gujaf-276	291	15	value	value	NOUN
gujaf-276	291	16	of	of	ADP
gujaf-276	291	17	board	board	NOUN
gujaf-276	291	18	financial	financial	ADJ
gujaf-276	291	19	expertise	expertise	NOUN
gujaf-276	291	20	across	across	ADP
gujaf-276	291	21	the	the	DET
gujaf-276	291	22	observations	observation	NOUN
gujaf-276	291	23	.	.	PUNCT
gujaf-276	292	1	the	the	DET
gujaf-276	292	2	maximum	maximum	ADJ
gujaf-276	292	3	value	value	NOUN
gujaf-276	292	4	observed	observe	VERB
gujaf-276	292	5	is	be	AUX
gujaf-276	292	6	0.375	0.375	NUM
gujaf-276	292	7	,	,	PUNCT
gujaf-276	292	8	which	which	PRON
gujaf-276	292	9	is	be	AUX
gujaf-276	292	10	the	the	DET
gujaf-276	292	11	highest	high	ADJ
gujaf-276	292	12	value	value	NOUN
gujaf-276	292	13	recorded	record	VERB
gujaf-276	292	14	in	in	ADP
gujaf-276	292	15	the	the	DET
gujaf-276	292	16	dataset	dataset	NOUN
gujaf-276	292	17	.	.	PUNCT
gujaf-276	293	1	conversely	conversely	ADV
gujaf-276	293	2	,	,	PUNCT
gujaf-276	293	3	the	the	DET
gujaf-276	293	4	minimum	minimum	ADJ
gujaf-276	293	5	value	value	NOUN
gujaf-276	293	6	observed	observe	VERB
gujaf-276	293	7	is	be	AUX
gujaf-276	293	8	0.012987	0.012987	NUM
gujaf-276	293	9	,	,	PUNCT
gujaf-276	293	10	representing	represent	VERB
gujaf-276	293	11	the	the	DET
gujaf-276	293	12	lowest	low	ADJ
gujaf-276	293	13	value	value	NOUN
gujaf-276	293	14	in	in	ADP
gujaf-276	293	15	the	the	DET
gujaf-276	293	16	dataset	dataset	NOUN
gujaf-276	293	17	.	.	PUNCT
gujaf-276	294	1	the	the	DET
gujaf-276	294	2	standard	standard	ADJ
gujaf-276	294	3	deviation	deviation	NOUN
gujaf-276	294	4	for	for	ADP
gujaf-276	294	5	board	board	NOUN
gujaf-276	294	6	financial	financial	ADJ
gujaf-276	294	7	expertise	expertise	NOUN
gujaf-276	294	8	is	be	AUX
gujaf-276	294	9	0.074973	0.074973	NUM
gujaf-276	294	10	,	,	PUNCT
gujaf-276	294	11	measuring	measure	VERB
gujaf-276	294	12	the	the	DET
gujaf-276	294	13	dispersion	dispersion	NOUN
gujaf-276	294	14	of	of	ADP
gujaf-276	294	15	board	board	NOUN
gujaf-276	294	16	financial	financial	ADJ
gujaf-276	294	17	expertise	expertise	NOUN
gujaf-276	294	18	values	value	NOUN
gujaf-276	294	19	around	around	ADP
gujaf-276	294	20	the	the	DET
gujaf-276	294	21	mean	mean	NOUN
gujaf-276	294	22	.	.	PUNCT
gujaf-276	295	1	the	the	DET
gujaf-276	295	2	skewness	skewness	NOUN
gujaf-276	295	3	value	value	NOUN
gujaf-276	295	4	for	for	ADP
gujaf-276	295	5	board	board	NOUN
gujaf-276	295	6	financial	financial	ADJ
gujaf-276	295	7	expertise	expertise	NOUN
gujaf-276	295	8	is	be	AUX
gujaf-276	295	9	1.889041	1.889041	NUM
gujaf-276	295	10	,	,	PUNCT
gujaf-276	295	11	indicating	indicate	VERB
gujaf-276	295	12	a	a	DET
gujaf-276	295	13	positive	positive	ADJ
gujaf-276	295	14	skewness	skewness	NOUN
gujaf-276	295	15	and	and	CCONJ
gujaf-276	295	16	a	a	DET
gujaf-276	295	17	longer	long	ADV
gujaf-276	295	18	right	right	ADJ
gujaf-276	295	19	tail	tail	NOUN
gujaf-276	295	20	.	.	PUNCT
gujaf-276	296	1	this	this	PRON
gujaf-276	296	2	suggests	suggest	VERB
gujaf-276	296	3	the	the	DET
gujaf-276	296	4	possibility	possibility	NOUN
gujaf-276	296	5	of	of	ADP
gujaf-276	296	6	outliers	outlier	NOUN
gujaf-276	296	7	or	or	CCONJ
gujaf-276	296	8	extreme	extreme	ADJ
gujaf-276	296	9	values	value	NOUN
gujaf-276	296	10	on	on	ADP
gujaf-276	296	11	the	the	DET
gujaf-276	296	12	higher	high	ADJ
gujaf-276	296	13	end	end	NOUN
gujaf-276	296	14	of	of	ADP
gujaf-276	296	15	the	the	DET
gujaf-276	296	16	distribution	distribution	NOUN
gujaf-276	296	17	.	.	PUNCT
gujaf-276	297	1	the	the	DET
gujaf-276	297	2	kurtosis	kurtosis	NOUN
gujaf-276	297	3	value	value	NOUN
gujaf-276	297	4	for	for	ADP
gujaf-276	297	5	board	board	NOUN
gujaf-276	297	6	financial	financial	ADJ
gujaf-276	297	7	expertise	expertise	NOUN
gujaf-276	297	8	is	be	AUX
gujaf-276	297	9	5.773023	5.773023	NUM
gujaf-276	297	10	,	,	PUNCT
gujaf-276	297	11	measuring	measure	VERB
gujaf-276	297	12	the	the	DET
gujaf-276	297	13	tailedness	tailedness	NOUN
gujaf-276	297	14	of	of	ADP
gujaf-276	297	15	the	the	DET
gujaf-276	297	16	distribution	distribution	NOUN
gujaf-276	297	17	.	.	PUNCT
gujaf-276	298	1	a	a	DET
gujaf-276	298	2	higher	high	ADJ
gujaf-276	298	3	kurtosis	kurtosis	NOUN
gujaf-276	298	4	value	value	NOUN
gujaf-276	298	5	implies	imply	VERB
gujaf-276	298	6	the	the	DET
gujaf-276	298	7	presence	presence	NOUN
gujaf-276	298	8	of	of	ADP
gujaf-276	298	9	heavy	heavy	ADJ
gujaf-276	298	10	tails	tail	NOUN
gujaf-276	298	11	or	or	CCONJ
gujaf-276	298	12	outliers	outlier	NOUN
gujaf-276	298	13	.	.	PUNCT
gujaf-276	299	1	lastly	lastly	ADV
gujaf-276	299	2	,	,	PUNCT
gujaf-276	299	3	for	for	ADP
gujaf-276	299	4	board	board	NOUN
gujaf-276	299	5	gender	gender	NOUN
gujaf-276	299	6	diversity	diversity	NOUN
gujaf-276	299	7	,	,	PUNCT
gujaf-276	299	8	the	the	DET
gujaf-276	299	9	mean	mean	ADJ
gujaf-276	299	10	value	value	NOUN
gujaf-276	299	11	is	be	AUX
gujaf-276	299	12	0.158946	0.158946	NUM
gujaf-276	299	13	,	,	PUNCT
gujaf-276	299	14	representing	represent	VERB
gujaf-276	299	15	the	the	DET
gujaf-276	299	16	average	average	ADJ
gujaf-276	299	17	value	value	NOUN
gujaf-276	299	18	of	of	ADP
gujaf-276	299	19	bgd	bgd	NOUN
gujaf-276	299	20	across	across	ADP
gujaf-276	299	21	the	the	DET
gujaf-276	299	22	observations	observation	NOUN
gujaf-276	299	23	.	.	PUNCT
gujaf-276	300	1	the	the	DET
gujaf-276	300	2	maximum	maximum	ADJ
gujaf-276	300	3	value	value	NOUN
gujaf-276	300	4	observed	observe	VERB
gujaf-276	300	5	is	be	AUX
gujaf-276	300	6	0.571429	0.571429	NUM
gujaf-276	300	7	,	,	PUNCT
gujaf-276	300	8	which	which	PRON
gujaf-276	300	9	is	be	AUX
gujaf-276	300	10	the	the	DET
gujaf-276	300	11	highest	high	ADJ
gujaf-276	300	12	value	value	NOUN
gujaf-276	300	13	recorded	record	VERB
gujaf-276	300	14	in	in	ADP
gujaf-276	300	15	the	the	DET
gujaf-276	300	16	dataset	dataset	NOUN
gujaf-276	300	17	.	.	PUNCT
gujaf-276	301	1	conversely	conversely	ADV
gujaf-276	301	2	,	,	PUNCT
gujaf-276	301	3	the	the	DET
gujaf-276	301	4	minimum	minimum	ADJ
gujaf-276	301	5	value	value	NOUN
gujaf-276	301	6	observed	observe	VERB
gujaf-276	301	7	is	be	AUX
gujaf-276	301	8	0.0	0.0	NUM
gujaf-276	301	9	,	,	PUNCT
gujaf-276	301	10	representing	represent	VERB
gujaf-276	301	11	the	the	DET
gujaf-276	301	12	lowest	low	ADJ
gujaf-276	301	13	value	value	NOUN
gujaf-276	301	14	in	in	ADP
gujaf-276	301	15	the	the	DET
gujaf-276	301	16	dataset	dataset	NOUN
gujaf-276	301	17	.	.	PUNCT
gujaf-276	302	1	the	the	DET
gujaf-276	302	2	standard	standard	ADJ
gujaf-276	302	3	deviation	deviation	NOUN
gujaf-276	302	4	for	for	ADP
gujaf-276	302	5	board	board	NOUN
gujaf-276	302	6	gender	gender	NOUN
gujaf-276	302	7	diversity	diversity	NOUN
gujaf-276	302	8	is	be	AUX
gujaf-276	302	9	0.139388	0.139388	NUM
gujaf-276	302	10	,	,	PUNCT
gujaf-276	302	11	measuring	measure	VERB
gujaf-276	302	12	the	the	DET
gujaf-276	302	13	dispersion	dispersion	NOUN
gujaf-276	302	14	of	of	ADP
gujaf-276	302	15	board	board	NOUN
gujaf-276	302	16	gender	gender	NOUN
gujaf-276	302	17	diversity	diversity	NOUN
gujaf-276	302	18	values	value	NOUN
gujaf-276	302	19	around	around	ADP
gujaf-276	302	20	the	the	DET
gujaf-276	302	21	mean	mean	NOUN
gujaf-276	302	22	.	.	PUNCT
gujaf-276	303	1	the	the	DET
gujaf-276	303	2	skewness	skewness	NOUN
gujaf-276	303	3	value	value	NOUN
gujaf-276	303	4	for	for	ADP
gujaf-276	303	5	board	board	NOUN
gujaf-276	303	6	gusau	gusau	ADJ
gujaf-276	303	7	journal	journal	PROPN
gujaf-276	303	8	of	of	ADP
gujaf-276	303	9	accounting	accounting	NOUN
gujaf-276	303	10	and	and	CCONJ
gujaf-276	303	11	finance	finance	NOUN
gujaf-276	303	12	,	,	PUNCT
gujaf-276	303	13	vol	vol	NOUN
gujaf-276	303	14	.	.	PROPN
gujaf-276	303	15	5	5	NUM
gujaf-276	303	16	,	,	PUNCT
gujaf-276	303	17	issue	issue	NOUN
gujaf-276	303	18	1	1	NUM
gujaf-276	303	19	,	,	PUNCT
gujaf-276	303	20	april	april	PROPN
gujaf-276	303	21	,	,	PUNCT
gujaf-276	303	22	2024	2024	NUM
gujaf-276	303	23	59	59	NUM
gujaf-276	303	24	gender	gender	NOUN
gujaf-276	303	25	diversity	diversity	NOUN
gujaf-276	303	26	is	be	AUX
gujaf-276	303	27	1.265593	1.265593	NUM
gujaf-276	303	28	,	,	PUNCT
gujaf-276	303	29	indicating	indicate	VERB
gujaf-276	303	30	a	a	DET
gujaf-276	303	31	positive	positive	ADJ
gujaf-276	303	32	skewness	skewness	NOUN
gujaf-276	303	33	and	and	CCONJ
gujaf-276	303	34	a	a	DET
gujaf-276	303	35	longer	long	ADV
gujaf-276	303	36	right	right	ADJ
gujaf-276	303	37	tail	tail	NOUN
gujaf-276	303	38	.	.	PUNCT
gujaf-276	304	1	this	this	PRON
gujaf-276	304	2	suggests	suggest	VERB
gujaf-276	304	3	the	the	DET
gujaf-276	304	4	possibility	possibility	NOUN
gujaf-276	304	5	of	of	ADP
gujaf-276	304	6	outliers	outlier	NOUN
gujaf-276	304	7	or	or	CCONJ
gujaf-276	304	8	extreme	extreme	ADJ
gujaf-276	304	9	values	value	NOUN
gujaf-276	304	10	on	on	ADP
gujaf-276	304	11	the	the	DET
gujaf-276	304	12	higher	high	ADJ
gujaf-276	304	13	end	end	NOUN
gujaf-276	304	14	of	of	ADP
gujaf-276	304	15	the	the	DET
gujaf-276	304	16	distribution	distribution	NOUN
gujaf-276	304	17	.	.	PUNCT
gujaf-276	305	1	the	the	DET
gujaf-276	305	2	kurtosis	kurtosis	NOUN
gujaf-276	305	3	value	value	NOUN
gujaf-276	305	4	for	for	ADP
gujaf-276	305	5	board	board	NOUN
gujaf-276	305	6	gender	gender	NOUN
gujaf-276	305	7	diversity	diversity	NOUN
gujaf-276	305	8	is	be	AUX
gujaf-276	305	9	3.591807	3.591807	NUM
gujaf-276	305	10	,	,	PUNCT
gujaf-276	305	11	measuring	measure	VERB
gujaf-276	305	12	the	the	DET
gujaf-276	305	13	tailedness	tailedness	NOUN
gujaf-276	305	14	of	of	ADP
gujaf-276	305	15	the	the	DET
gujaf-276	305	16	distribution	distribution	NOUN
gujaf-276	305	17	.	.	PUNCT
gujaf-276	306	1	a	a	DET
gujaf-276	306	2	higher	high	ADJ
gujaf-276	306	3	kurtosis	kurtosis	NOUN
gujaf-276	306	4	value	value	NOUN
gujaf-276	306	5	implies	imply	VERB
gujaf-276	306	6	the	the	DET
gujaf-276	306	7	presence	presence	NOUN
gujaf-276	306	8	of	of	ADP
gujaf-276	306	9	heavy	heavy	ADJ
gujaf-276	306	10	tails	tail	NOUN
gujaf-276	306	11	or	or	CCONJ
gujaf-276	306	12	outliers	outlier	NOUN
gujaf-276	306	13	.	.	PUNCT
gujaf-276	307	1	table	table	NOUN
gujaf-276	307	2	3	3	NUM
gujaf-276	307	3	:	:	PUNCT
gujaf-276	307	4	matrix	matrix	NOUN
gujaf-276	307	5	of	of	ADP
gujaf-276	307	6	correlations	correlation	NOUN
gujaf-276	307	7	aq	aq	VERB
gujaf-276	307	8	bind	bind	VERB
gujaf-276	307	9	bfexp	bfexp	NOUN
gujaf-276	307	10	bgd	bgd	NOUN
gujaf-276	307	11	aq	aq	VERB
gujaf-276	307	12	1.000	1.000	NUM
gujaf-276	307	13	bind	bind	NOUN
gujaf-276	307	14	-0.017	-0.017	ADP
gujaf-276	307	15	1.000	1.000	NUM
gujaf-276	307	16	0.801	0.801	NUM
gujaf-276	307	17	bfexp	bfexp	NOUN
gujaf-276	307	18	0.068	0.068	NUM
gujaf-276	307	19	0.131	0.131	NUM
gujaf-276	307	20	1.000	1.000	NUM
gujaf-276	307	21	0.324	0.324	NUM
gujaf-276	307	22	0.057	0.057	NUM
gujaf-276	307	23	bgd	bgd	NOUN
gujaf-276	307	24	-0.010	-0.010	PROPN
gujaf-276	307	25	-0.262	-0.262	PUNCT
gujaf-276	307	26	0.027	0.027	NUM
gujaf-276	307	27	1.000	1.000	NUM
gujaf-276	307	28	0.885	0.885	NUM
gujaf-276	307	29	0.000	0.000	NUM
gujaf-276	307	30	0.695	0.695	NUM
gujaf-276	307	31	source	source	NOUN
gujaf-276	307	32	:	:	PUNCT
gujaf-276	307	33	stata	stata	VERB
gujaf-276	307	34	14	14	NUM
gujaf-276	307	35	output	output	NOUN
gujaf-276	307	36	,	,	PUNCT
gujaf-276	307	37	2023	2023	NUM
gujaf-276	307	38	table	table	NOUN
gujaf-276	307	39	3	3	NUM
gujaf-276	307	40	presents	present	VERB
gujaf-276	307	41	the	the	DET
gujaf-276	307	42	correlation	correlation	NOUN
gujaf-276	307	43	matrix	matrix	NOUN
gujaf-276	307	44	depicting	depict	VERB
gujaf-276	307	45	the	the	DET
gujaf-276	307	46	relationships	relationship	NOUN
gujaf-276	307	47	among	among	ADP
gujaf-276	307	48	the	the	DET
gujaf-276	307	49	variables	variable	NOUN
gujaf-276	307	50	:	:	PUNCT
gujaf-276	307	51	audit	audit	NOUN
gujaf-276	307	52	quality	quality	NOUN
gujaf-276	307	53	,	,	PUNCT
gujaf-276	307	54	board	board	NOUN
gujaf-276	307	55	independence	independence	NOUN
gujaf-276	307	56	,	,	PUNCT
gujaf-276	307	57	board	board	NOUN
gujaf-276	307	58	financial	financial	ADJ
gujaf-276	307	59	expertise	expertise	NOUN
gujaf-276	307	60	,	,	PUNCT
gujaf-276	307	61	and	and	CCONJ
gujaf-276	307	62	board	board	NOUN
gujaf-276	307	63	gender	gender	NOUN
gujaf-276	307	64	diversity	diversity	NOUN
gujaf-276	307	65	.	.	PUNCT
gujaf-276	308	1	the	the	DET
gujaf-276	308	2	values	value	NOUN
gujaf-276	308	3	in	in	ADP
gujaf-276	308	4	the	the	DET
gujaf-276	308	5	matrix	matrix	NOUN
gujaf-276	308	6	signify	signify	VERB
gujaf-276	308	7	both	both	CCONJ
gujaf-276	308	8	the	the	DET
gujaf-276	308	9	strength	strength	NOUN
gujaf-276	308	10	and	and	CCONJ
gujaf-276	308	11	direction	direction	NOUN
gujaf-276	308	12	of	of	ADP
gujaf-276	308	13	the	the	DET
gujaf-276	308	14	correlations	correlation	NOUN
gujaf-276	308	15	.	.	PUNCT
gujaf-276	309	1	the	the	DET
gujaf-276	309	2	correlation	correlation	NOUN
gujaf-276	309	3	between	between	ADP
gujaf-276	309	4	audit	audit	NOUN
gujaf-276	309	5	quality	quality	NOUN
gujaf-276	309	6	and	and	CCONJ
gujaf-276	309	7	board	board	NOUN
gujaf-276	309	8	independence	independence	NOUN
gujaf-276	309	9	is	be	AUX
gujaf-276	309	10	0.017531	0.017531	NUM
gujaf-276	309	11	,	,	PUNCT
gujaf-276	309	12	indicating	indicate	VERB
gujaf-276	309	13	a	a	DET
gujaf-276	309	14	very	very	ADV
gujaf-276	309	15	weak	weak	ADJ
gujaf-276	309	16	negative	negative	ADJ
gujaf-276	309	17	correlation	correlation	NOUN
gujaf-276	309	18	.	.	PUNCT
gujaf-276	310	1	this	this	PRON
gujaf-276	310	2	suggests	suggest	VERB
gujaf-276	310	3	that	that	SCONJ
gujaf-276	310	4	as	as	ADP
gujaf-276	310	5	one	one	NUM
gujaf-276	310	6	variable	variable	ADJ
gujaf-276	310	7	increases	increase	NOUN
gujaf-276	310	8	,	,	PUNCT
gujaf-276	310	9	the	the	DET
gujaf-276	310	10	other	other	ADJ
gujaf-276	310	11	tends	tend	VERB
gujaf-276	310	12	to	to	PART
gujaf-276	310	13	slightly	slightly	ADV
gujaf-276	310	14	decrease	decrease	VERB
gujaf-276	310	15	;	;	PUNCT
gujaf-276	310	16	however	however	ADV
gujaf-276	310	17	,	,	PUNCT
gujaf-276	310	18	the	the	DET
gujaf-276	310	19	correlation	correlation	NOUN
gujaf-276	310	20	is	be	AUX
gujaf-276	310	21	so	so	ADV
gujaf-276	310	22	weak	weak	ADJ
gujaf-276	310	23	that	that	SCONJ
gujaf-276	310	24	it	it	PRON
gujaf-276	310	25	may	may	AUX
gujaf-276	310	26	not	not	PART
gujaf-276	310	27	hold	hold	VERB
gujaf-276	310	28	practical	practical	ADJ
gujaf-276	310	29	significance	significance	NOUN
gujaf-276	310	30	.	.	PUNCT
gujaf-276	311	1	the	the	DET
gujaf-276	311	2	correlation	correlation	NOUN
gujaf-276	311	3	between	between	ADP
gujaf-276	311	4	audit	audit	NOUN
gujaf-276	311	5	quality	quality	NOUN
gujaf-276	311	6	and	and	CCONJ
gujaf-276	311	7	board	board	NOUN
gujaf-276	311	8	financial	financial	ADJ
gujaf-276	311	9	expertise	expertise	NOUN
gujaf-276	311	10	is	be	AUX
gujaf-276	311	11	0.068368	0.068368	NUM
gujaf-276	311	12	,	,	PUNCT
gujaf-276	311	13	reflecting	reflect	VERB
gujaf-276	311	14	a	a	DET
gujaf-276	311	15	very	very	ADV
gujaf-276	311	16	weak	weak	ADJ
gujaf-276	311	17	positive	positive	ADJ
gujaf-276	311	18	correlation	correlation	NOUN
gujaf-276	311	19	.	.	PUNCT
gujaf-276	312	1	as	as	ADP
gujaf-276	312	2	one	one	NUM
gujaf-276	312	3	variable	variable	ADJ
gujaf-276	312	4	increases	increase	NOUN
gujaf-276	312	5	,	,	PUNCT
gujaf-276	312	6	the	the	DET
gujaf-276	312	7	other	other	ADJ
gujaf-276	312	8	tends	tend	VERB
gujaf-276	312	9	to	to	PART
gujaf-276	312	10	increase	increase	VERB
gujaf-276	312	11	slightly	slightly	ADV
gujaf-276	312	12	,	,	PUNCT
gujaf-276	312	13	but	but	CCONJ
gujaf-276	312	14	the	the	DET
gujaf-276	312	15	correlation	correlation	NOUN
gujaf-276	312	16	is	be	AUX
gujaf-276	312	17	weak	weak	ADJ
gujaf-276	312	18	and	and	CCONJ
gujaf-276	312	19	may	may	AUX
gujaf-276	312	20	not	not	PART
gujaf-276	312	21	have	have	VERB
gujaf-276	312	22	significant	significant	ADJ
gujaf-276	312	23	practical	practical	ADJ
gujaf-276	312	24	implications	implication	NOUN
gujaf-276	312	25	.	.	PUNCT
gujaf-276	313	1	similarly	similarly	ADV
gujaf-276	313	2	,	,	PUNCT
gujaf-276	313	3	the	the	DET
gujaf-276	313	4	correlation	correlation	NOUN
gujaf-276	313	5	between	between	ADP
gujaf-276	313	6	audit	audit	NOUN
gujaf-276	313	7	quality	quality	NOUN
gujaf-276	313	8	and	and	CCONJ
gujaf-276	313	9	board	board	NOUN
gujaf-276	313	10	gender	gender	NOUN
gujaf-276	313	11	diversity	diversity	NOUN
gujaf-276	313	12	is	be	AUX
gujaf-276	313	13	0.010046	0.010046	NUM
gujaf-276	313	14	,	,	PUNCT
gujaf-276	313	15	indicating	indicate	VERB
gujaf-276	313	16	a	a	DET
gujaf-276	313	17	very	very	ADV
gujaf-276	313	18	weak	weak	ADJ
gujaf-276	313	19	negative	negative	ADJ
gujaf-276	313	20	correlation	correlation	NOUN
gujaf-276	313	21	.	.	PUNCT
gujaf-276	314	1	while	while	SCONJ
gujaf-276	314	2	one	one	NUM
gujaf-276	314	3	variable	variable	ADJ
gujaf-276	314	4	increases	increase	NOUN
gujaf-276	314	5	,	,	PUNCT
gujaf-276	314	6	the	the	DET
gujaf-276	314	7	other	other	ADJ
gujaf-276	314	8	slightly	slightly	ADJ
gujaf-276	314	9	decreases	decrease	NOUN
gujaf-276	314	10	,	,	PUNCT
gujaf-276	314	11	yet	yet	CCONJ
gujaf-276	314	12	the	the	DET
gujaf-276	314	13	correlation	correlation	NOUN
gujaf-276	314	14	lacks	lack	VERB
gujaf-276	314	15	practical	practical	ADJ
gujaf-276	314	16	significance	significance	NOUN
gujaf-276	314	17	.	.	PUNCT
gujaf-276	315	1	the	the	DET
gujaf-276	315	2	correlation	correlation	NOUN
gujaf-276	315	3	between	between	ADP
gujaf-276	315	4	board	board	NOUN
gujaf-276	315	5	independence	independence	NOUN
gujaf-276	315	6	and	and	CCONJ
gujaf-276	315	7	board	board	NOUN
gujaf-276	315	8	financial	financial	ADJ
gujaf-276	315	9	expertise	expertise	NOUN
gujaf-276	315	10	is	be	AUX
gujaf-276	315	11	0.131527	0.131527	NUM
gujaf-276	315	12	,	,	PUNCT
gujaf-276	315	13	suggesting	suggest	VERB
gujaf-276	315	14	a	a	DET
gujaf-276	315	15	weak	weak	ADJ
gujaf-276	315	16	positive	positive	ADJ
gujaf-276	315	17	correlation	correlation	NOUN
gujaf-276	315	18	.	.	PUNCT
gujaf-276	316	1	as	as	ADP
gujaf-276	316	2	one	one	NUM
gujaf-276	316	3	variable	variable	ADJ
gujaf-276	316	4	increases	increase	NOUN
gujaf-276	316	5	,	,	PUNCT
gujaf-276	316	6	the	the	DET
gujaf-276	316	7	other	other	ADJ
gujaf-276	316	8	also	also	ADV
gujaf-276	316	9	tends	tend	VERB
gujaf-276	316	10	to	to	PART
gujaf-276	316	11	increase	increase	VERB
gujaf-276	316	12	slightly	slightly	ADV
gujaf-276	316	13	.	.	PUNCT
gujaf-276	317	1	nonetheless	nonetheless	ADV
gujaf-276	317	2	,	,	PUNCT
gujaf-276	317	3	the	the	DET
gujaf-276	317	4	correlation	correlation	NOUN
gujaf-276	317	5	remains	remain	VERB
gujaf-276	317	6	relatively	relatively	ADV
gujaf-276	317	7	weak	weak	ADJ
gujaf-276	317	8	and	and	CCONJ
gujaf-276	317	9	may	may	AUX
gujaf-276	317	10	not	not	PART
gujaf-276	317	11	hold	hold	VERB
gujaf-276	317	12	significant	significant	ADJ
gujaf-276	317	13	practical	practical	ADJ
gujaf-276	317	14	implications	implication	NOUN
gujaf-276	317	15	.	.	PUNCT
gujaf-276	318	1	in	in	ADP
gujaf-276	318	2	contrast	contrast	NOUN
gujaf-276	318	3	,	,	PUNCT
gujaf-276	318	4	the	the	DET
gujaf-276	318	5	correlation	correlation	NOUN
gujaf-276	318	6	between	between	ADP
gujaf-276	318	7	board	board	NOUN
gujaf-276	318	8	independence	independence	NOUN
gujaf-276	318	9	and	and	CCONJ
gujaf-276	318	10	board	board	NOUN
gujaf-276	318	11	gender	gender	NOUN
gujaf-276	318	12	diversity	diversity	NOUN
gujaf-276	318	13	is	be	AUX
gujaf-276	318	14	-0.262032	-0.262032	NOUN
gujaf-276	318	15	,	,	PUNCT
gujaf-276	318	16	indicating	indicate	VERB
gujaf-276	318	17	a	a	DET
gujaf-276	318	18	moderately	moderately	ADV
gujaf-276	318	19	negative	negative	ADJ
gujaf-276	318	20	correlation	correlation	NOUN
gujaf-276	318	21	.	.	PUNCT
gujaf-276	319	1	with	with	ADP
gujaf-276	319	2	one	one	NUM
gujaf-276	319	3	variable	variable	NOUN
gujaf-276	319	4	's	's	PART
gujaf-276	319	5	increase	increase	NOUN
gujaf-276	319	6	,	,	PUNCT
gujaf-276	319	7	the	the	DET
gujaf-276	319	8	other	other	ADJ
gujaf-276	319	9	tends	tend	VERB
gujaf-276	319	10	to	to	PART
gujaf-276	319	11	decrease	decrease	VERB
gujaf-276	319	12	,	,	PUNCT
gujaf-276	319	13	and	and	CCONJ
gujaf-276	319	14	the	the	DET
gujaf-276	319	15	correlation	correlation	NOUN
gujaf-276	319	16	is	be	AUX
gujaf-276	319	17	relatively	relatively	ADV
gujaf-276	319	18	stronger	strong	ADJ
gujaf-276	319	19	gusau	gusau	ADJ
gujaf-276	319	20	journal	journal	NOUN
gujaf-276	319	21	of	of	ADP
gujaf-276	319	22	accounting	accounting	NOUN
gujaf-276	319	23	and	and	CCONJ
gujaf-276	319	24	finance	finance	NOUN
gujaf-276	319	25	,	,	PUNCT
gujaf-276	319	26	vol	vol	NOUN
gujaf-276	319	27	.	.	PROPN
gujaf-276	319	28	5	5	NUM
gujaf-276	319	29	,	,	PUNCT
gujaf-276	319	30	issue	issue	NOUN
gujaf-276	319	31	1	1	NUM
gujaf-276	319	32	,	,	PUNCT
gujaf-276	319	33	april	april	PROPN
gujaf-276	319	34	,	,	PUNCT
gujaf-276	319	35	2024	2024	NUM
gujaf-276	319	36	60	60	NUM
gujaf-276	319	37	compared	compare	VERB
gujaf-276	319	38	to	to	ADP
gujaf-276	319	39	the	the	DET
gujaf-276	319	40	previous	previous	ADJ
gujaf-276	319	41	cases	case	NOUN
gujaf-276	319	42	.	.	PUNCT
gujaf-276	320	1	lastly	lastly	ADV
gujaf-276	320	2	,	,	PUNCT
gujaf-276	320	3	the	the	DET
gujaf-276	320	4	correlation	correlation	NOUN
gujaf-276	320	5	between	between	ADP
gujaf-276	320	6	board	board	NOUN
gujaf-276	320	7	financial	financial	ADJ
gujaf-276	320	8	expertise	expertise	NOUN
gujaf-276	320	9	and	and	CCONJ
gujaf-276	320	10	board	board	NOUN
gujaf-276	320	11	gender	gender	NOUN
gujaf-276	320	12	diversity	diversity	NOUN
gujaf-276	320	13	is	be	AUX
gujaf-276	320	14	0.027181	0.027181	NUM
gujaf-276	320	15	,	,	PUNCT
gujaf-276	320	16	signifying	signify	VERB
gujaf-276	320	17	a	a	DET
gujaf-276	320	18	very	very	ADV
gujaf-276	320	19	weak	weak	ADJ
gujaf-276	320	20	positive	positive	ADJ
gujaf-276	320	21	correlation	correlation	NOUN
gujaf-276	320	22	.	.	PUNCT
gujaf-276	321	1	as	as	ADP
gujaf-276	321	2	one	one	NUM
gujaf-276	321	3	variable	variable	ADJ
gujaf-276	321	4	increases	increase	NOUN
gujaf-276	321	5	,	,	PUNCT
gujaf-276	321	6	the	the	DET
gujaf-276	321	7	other	other	ADJ
gujaf-276	321	8	experiences	experience	VERB
gujaf-276	321	9	a	a	DET
gujaf-276	321	10	slight	slight	ADJ
gujaf-276	321	11	increase	increase	NOUN
gujaf-276	321	12	,	,	PUNCT
gujaf-276	321	13	but	but	CCONJ
gujaf-276	321	14	the	the	DET
gujaf-276	321	15	correlation	correlation	NOUN
gujaf-276	321	16	is	be	AUX
gujaf-276	321	17	weak	weak	ADJ
gujaf-276	321	18	and	and	CCONJ
gujaf-276	321	19	may	may	AUX
gujaf-276	321	20	not	not	PART
gujaf-276	321	21	have	have	VERB
gujaf-276	321	22	notable	notable	ADJ
gujaf-276	321	23	practical	practical	ADJ
gujaf-276	321	24	implications	implication	NOUN
gujaf-276	321	25	.	.	PUNCT
gujaf-276	322	1	table	table	NOUN
gujaf-276	322	2	4	4	NUM
gujaf-276	322	3	:	:	PUNCT
gujaf-276	322	4	variance	variance	NOUN
gujaf-276	322	5	inflation	inflation	NOUN
gujaf-276	322	6	factors	factor	NOUN
gujaf-276	322	7	coefficient	coefficient	VERB
gujaf-276	322	8	uncentered	uncentere	VERB
gujaf-276	322	9	centered	center	VERB
gujaf-276	322	10	variable	variable	ADJ
gujaf-276	322	11	variance	variance	NOUN
gujaf-276	322	12	vif	vif	NOUN
gujaf-276	322	13	vif	vif	PROPN
gujaf-276	322	14	bind	bind	VERB
gujaf-276	322	15	0.002	0.002	NUM
gujaf-276	322	16	12.453	12.453	NUM
gujaf-276	322	17	1.096	1.096	NUM
gujaf-276	322	18	bfexp	bfexp	NOUN
gujaf-276	322	19	0.013	0.013	NUM
gujaf-276	322	20	4.279	4.279	NUM
gujaf-276	322	21	1.022	1.022	NUM
gujaf-276	322	22	bgd	bgd	ADP
gujaf-276	322	23	0.004	0.004	NUM
gujaf-276	322	24	2.487	2.487	NUM
gujaf-276	322	25	1.078	1.078	NUM
gujaf-276	322	26	constant	constant	ADJ
gujaf-276	322	27	0.001	0.001	NUM
gujaf-276	322	28	17.143	17.143	NUM
gujaf-276	322	29	na	na	PART
gujaf-276	322	30	source	source	NOUN
gujaf-276	322	31	:	:	PUNCT
gujaf-276	322	32	stata	stata	VERB
gujaf-276	322	33	14	14	NUM
gujaf-276	322	34	output	output	NOUN
gujaf-276	322	35	,	,	PUNCT
gujaf-276	322	36	2023	2023	NUM
gujaf-276	322	37	the	the	DET
gujaf-276	322	38	given	give	VERB
gujaf-276	322	39	analysis	analysis	NOUN
gujaf-276	322	40	provides	provide	VERB
gujaf-276	322	41	information	information	NOUN
gujaf-276	322	42	about	about	ADP
gujaf-276	322	43	the	the	DET
gujaf-276	322	44	variance	variance	NOUN
gujaf-276	322	45	inflation	inflation	NOUN
gujaf-276	322	46	factors	factor	NOUN
gujaf-276	322	47	(	(	PUNCT
gujaf-276	322	48	vif	vif	NOUN
gujaf-276	322	49	)	)	PUNCT
gujaf-276	322	50	for	for	ADP
gujaf-276	322	51	different	different	ADJ
gujaf-276	322	52	variables	variable	NOUN
gujaf-276	322	53	.	.	PUNCT
gujaf-276	323	1	vif	vif	NOUN
gujaf-276	323	2	is	be	AUX
gujaf-276	323	3	a	a	DET
gujaf-276	323	4	measure	measure	NOUN
gujaf-276	323	5	used	use	VERB
gujaf-276	323	6	to	to	PART
gujaf-276	323	7	assess	assess	VERB
gujaf-276	323	8	multicollinearity	multicollinearity	NOUN
gujaf-276	323	9	,	,	PUNCT
gujaf-276	323	10	which	which	PRON
gujaf-276	323	11	is	be	AUX
gujaf-276	323	12	the	the	DET
gujaf-276	323	13	presence	presence	NOUN
gujaf-276	323	14	of	of	ADP
gujaf-276	323	15	a	a	DET
gujaf-276	323	16	high	high	ADJ
gujaf-276	323	17	correlation	correlation	NOUN
gujaf-276	323	18	among	among	ADP
gujaf-276	323	19	predictor	predictor	NOUN
gujaf-276	323	20	variables	variable	NOUN
gujaf-276	323	21	in	in	ADP
gujaf-276	323	22	a	a	DET
gujaf-276	323	23	regression	regression	NOUN
gujaf-276	323	24	model	model	NOUN
gujaf-276	323	25	.	.	PUNCT
gujaf-276	324	1	the	the	DET
gujaf-276	324	2	board	board	PROPN
gujaf-276	324	3	independence	independence	NOUN
gujaf-276	324	4	variable	variable	NOUN
gujaf-276	324	5	has	have	VERB
gujaf-276	324	6	a	a	DET
gujaf-276	324	7	relatively	relatively	ADV
gujaf-276	324	8	low	low	ADJ
gujaf-276	324	9	variance	variance	NOUN
gujaf-276	324	10	,	,	PUNCT
gujaf-276	324	11	indicating	indicate	VERB
gujaf-276	324	12	that	that	SCONJ
gujaf-276	324	13	there	there	PRON
gujaf-276	324	14	is	be	VERB
gujaf-276	324	15	not	not	PART
gujaf-276	324	16	much	much	ADJ
gujaf-276	324	17	variability	variability	NOUN
gujaf-276	324	18	in	in	ADP
gujaf-276	324	19	the	the	DET
gujaf-276	324	20	data	datum	NOUN
gujaf-276	324	21	for	for	ADP
gujaf-276	324	22	this	this	DET
gujaf-276	324	23	variable	variable	NOUN
gujaf-276	324	24	.	.	PUNCT
gujaf-276	325	1	the	the	DET
gujaf-276	325	2	uncentered	uncentered	ADJ
gujaf-276	325	3	vif	vif	NOUN
gujaf-276	325	4	of	of	ADP
gujaf-276	325	5	12.45313	12.45313	NUM
gujaf-276	325	6	suggests	suggest	VERB
gujaf-276	325	7	that	that	SCONJ
gujaf-276	325	8	there	there	PRON
gujaf-276	325	9	is	be	VERB
gujaf-276	325	10	moderate	moderate	ADJ
gujaf-276	325	11	multicollinearity	multicollinearity	NOUN
gujaf-276	325	12	,	,	PUNCT
gujaf-276	325	13	meaning	mean	VERB
gujaf-276	325	14	that	that	SCONJ
gujaf-276	325	15	board	board	NOUN
gujaf-276	325	16	independence	independence	NOUN
gujaf-276	325	17	is	be	AUX
gujaf-276	325	18	moderately	moderately	ADV
gujaf-276	325	19	correlated	correlate	VERB
gujaf-276	325	20	with	with	ADP
gujaf-276	325	21	other	other	ADJ
gujaf-276	325	22	predictor	predictor	NOUN
gujaf-276	325	23	variables	variable	NOUN
gujaf-276	325	24	.	.	PUNCT
gujaf-276	326	1	however	however	ADV
gujaf-276	326	2	,	,	PUNCT
gujaf-276	326	3	the	the	DET
gujaf-276	326	4	centred	centred	ADJ
gujaf-276	326	5	vif	vif	NOUN
gujaf-276	326	6	of	of	ADP
gujaf-276	326	7	1.096369	1.096369	NUM
gujaf-276	326	8	indicates	indicate	VERB
gujaf-276	326	9	that	that	SCONJ
gujaf-276	326	10	the	the	DET
gujaf-276	326	11	multicollinearity	multicollinearity	NOUN
gujaf-276	326	12	is	be	AUX
gujaf-276	326	13	not	not	PART
gujaf-276	326	14	severe	severe	ADJ
gujaf-276	326	15	and	and	CCONJ
gujaf-276	326	16	the	the	DET
gujaf-276	326	17	correlation	correlation	NOUN
gujaf-276	326	18	with	with	ADP
gujaf-276	326	19	other	other	ADJ
gujaf-276	326	20	variables	variable	NOUN
gujaf-276	326	21	is	be	AUX
gujaf-276	326	22	not	not	PART
gujaf-276	326	23	overly	overly	ADV
gujaf-276	326	24	high	high	ADJ
gujaf-276	326	25	.	.	PUNCT
gujaf-276	327	1	the	the	DET
gujaf-276	327	2	board	board	NOUN
gujaf-276	327	3	financial	financial	ADJ
gujaf-276	327	4	expertise	expertise	NOUN
gujaf-276	327	5	variable	variable	NOUN
gujaf-276	327	6	has	have	VERB
gujaf-276	327	7	a	a	DET
gujaf-276	327	8	slightly	slightly	ADV
gujaf-276	327	9	higher	high	ADJ
gujaf-276	327	10	variance	variance	NOUN
gujaf-276	327	11	compared	compare	VERB
gujaf-276	327	12	to	to	ADP
gujaf-276	327	13	board	board	NOUN
gujaf-276	327	14	independence	independence	NOUN
gujaf-276	327	15	,	,	PUNCT
gujaf-276	327	16	indicating	indicate	VERB
gujaf-276	327	17	a	a	DET
gujaf-276	327	18	bit	bit	NOUN
gujaf-276	327	19	more	more	ADJ
gujaf-276	327	20	variability	variability	NOUN
gujaf-276	327	21	in	in	ADP
gujaf-276	327	22	the	the	DET
gujaf-276	327	23	data	datum	NOUN
gujaf-276	327	24	for	for	ADP
gujaf-276	327	25	this	this	DET
gujaf-276	327	26	variable	variable	NOUN
gujaf-276	327	27	.	.	PUNCT
gujaf-276	328	1	the	the	DET
gujaf-276	328	2	uncentered	uncentered	ADJ
gujaf-276	328	3	vif	vif	NOUN
gujaf-276	328	4	of	of	ADP
gujaf-276	328	5	4.279170	4.279170	NUM
gujaf-276	328	6	suggests	suggest	VERB
gujaf-276	328	7	some	some	DET
gujaf-276	328	8	multicollinearity	multicollinearity	NOUN
gujaf-276	328	9	,	,	PUNCT
gujaf-276	328	10	but	but	CCONJ
gujaf-276	328	11	the	the	DET
gujaf-276	328	12	value	value	NOUN
gujaf-276	328	13	is	be	AUX
gujaf-276	328	14	relatively	relatively	ADV
gujaf-276	328	15	low	low	ADJ
gujaf-276	328	16	,	,	PUNCT
gujaf-276	328	17	indicating	indicate	VERB
gujaf-276	328	18	that	that	SCONJ
gujaf-276	328	19	board	board	NOUN
gujaf-276	328	20	financial	financial	ADJ
gujaf-276	328	21	expertise	expertise	NOUN
gujaf-276	328	22	has	have	VERB
gujaf-276	328	23	a	a	DET
gujaf-276	328	24	moderate	moderate	ADJ
gujaf-276	328	25	correlation	correlation	NOUN
gujaf-276	328	26	with	with	ADP
gujaf-276	328	27	other	other	ADJ
gujaf-276	328	28	predictor	predictor	NOUN
gujaf-276	328	29	variables	variable	NOUN
gujaf-276	328	30	.	.	PUNCT
gujaf-276	329	1	the	the	DET
gujaf-276	329	2	centred	centred	ADJ
gujaf-276	329	3	vif	vif	NOUN
gujaf-276	329	4	of	of	ADP
gujaf-276	329	5	1.021847	1.021847	NUM
gujaf-276	329	6	indicates	indicate	VERB
gujaf-276	329	7	that	that	SCONJ
gujaf-276	329	8	the	the	DET
gujaf-276	329	9	multicollinearity	multicollinearity	NOUN
gujaf-276	329	10	is	be	AUX
gujaf-276	329	11	not	not	PART
gujaf-276	329	12	significant	significant	ADJ
gujaf-276	329	13	,	,	PUNCT
gujaf-276	329	14	and	and	CCONJ
gujaf-276	329	15	the	the	DET
gujaf-276	329	16	correlation	correlation	NOUN
gujaf-276	329	17	with	with	ADP
gujaf-276	329	18	other	other	ADJ
gujaf-276	329	19	variables	variable	NOUN
gujaf-276	329	20	is	be	AUX
gujaf-276	329	21	quite	quite	ADV
gujaf-276	329	22	low	low	ADJ
gujaf-276	329	23	.	.	PUNCT
gujaf-276	330	1	the	the	DET
gujaf-276	330	2	board	board	NOUN
gujaf-276	330	3	gender	gender	NOUN
gujaf-276	330	4	diversity	diversity	NOUN
gujaf-276	330	5	variable	variable	NOUN
gujaf-276	330	6	has	have	VERB
gujaf-276	330	7	a	a	DET
gujaf-276	330	8	lower	low	ADJ
gujaf-276	330	9	variance	variance	NOUN
gujaf-276	330	10	compared	compare	VERB
gujaf-276	330	11	to	to	ADP
gujaf-276	330	12	board	board	VERB
gujaf-276	330	13	financial	financial	ADJ
gujaf-276	330	14	expertise	expertise	NOUN
gujaf-276	330	15	but	but	CCONJ
gujaf-276	330	16	is	be	AUX
gujaf-276	330	17	higher	high	ADJ
gujaf-276	330	18	than	than	ADP
gujaf-276	330	19	board	board	NOUN
gujaf-276	330	20	independence	independence	NOUN
gujaf-276	330	21	,	,	PUNCT
gujaf-276	330	22	indicating	indicate	VERB
gujaf-276	330	23	moderate	moderate	ADJ
gujaf-276	330	24	variability	variability	NOUN
gujaf-276	330	25	in	in	ADP
gujaf-276	330	26	the	the	DET
gujaf-276	330	27	data	datum	NOUN
gujaf-276	330	28	for	for	ADP
gujaf-276	330	29	this	this	DET
gujaf-276	330	30	variable	variable	NOUN
gujaf-276	330	31	.	.	PUNCT
gujaf-276	331	1	the	the	DET
gujaf-276	331	2	uncentered	uncentered	ADJ
gujaf-276	331	3	vif	vif	NOUN
gujaf-276	331	4	of	of	ADP
gujaf-276	331	5	2.486913	2.486913	NUM
gujaf-276	331	6	suggests	suggest	VERB
gujaf-276	331	7	relatively	relatively	ADV
gujaf-276	331	8	low	low	ADJ
gujaf-276	331	9	multicollinearity	multicollinearity	NOUN
gujaf-276	331	10	,	,	PUNCT
gujaf-276	331	11	implying	imply	VERB
gujaf-276	331	12	that	that	SCONJ
gujaf-276	331	13	board	board	NOUN
gujaf-276	331	14	gender	gender	NOUN
gujaf-276	331	15	diversity	diversity	NOUN
gujaf-276	331	16	has	have	VERB
gujaf-276	331	17	a	a	DET
gujaf-276	331	18	mild	mild	ADJ
gujaf-276	331	19	correlation	correlation	NOUN
gujaf-276	331	20	with	with	ADP
gujaf-276	331	21	other	other	ADJ
gujaf-276	331	22	predictor	predictor	NOUN
gujaf-276	331	23	variables	variable	NOUN
gujaf-276	331	24	.	.	PUNCT
gujaf-276	332	1	the	the	DET
gujaf-276	332	2	centered	center	VERB
gujaf-276	332	3	vif	vif	NOUN
gujaf-276	332	4	of	of	ADP
gujaf-276	332	5	1.078199	1.078199	NUM
gujaf-276	332	6	indicates	indicate	VERB
gujaf-276	332	7	that	that	SCONJ
gujaf-276	332	8	the	the	DET
gujaf-276	332	9	multicollinearity	multicollinearity	NOUN
gujaf-276	332	10	is	be	AUX
gujaf-276	332	11	not	not	PART
gujaf-276	332	12	significant	significant	ADJ
gujaf-276	332	13	and	and	CCONJ
gujaf-276	332	14	the	the	DET
gujaf-276	332	15	correlation	correlation	NOUN
gujaf-276	332	16	with	with	ADP
gujaf-276	332	17	other	other	ADJ
gujaf-276	332	18	variables	variable	NOUN
gujaf-276	332	19	is	be	AUX
gujaf-276	332	20	relatively	relatively	ADV
gujaf-276	332	21	weak	weak	ADJ
gujaf-276	332	22	.	.	PUNCT
gujaf-276	333	1	gusau	gusau	ADJ
gujaf-276	333	2	journal	journal	PROPN
gujaf-276	333	3	of	of	ADP
gujaf-276	333	4	accounting	accounting	NOUN
gujaf-276	333	5	and	and	CCONJ
gujaf-276	333	6	finance	finance	NOUN
gujaf-276	333	7	,	,	PUNCT
gujaf-276	333	8	vol	vol	NOUN
gujaf-276	333	9	.	.	PROPN
gujaf-276	333	10	5	5	NUM
gujaf-276	333	11	,	,	PUNCT
gujaf-276	333	12	issue	issue	NOUN
gujaf-276	333	13	1	1	NUM
gujaf-276	333	14	,	,	PUNCT
gujaf-276	333	15	april	april	PROPN
gujaf-276	333	16	,	,	PUNCT
gujaf-276	333	17	2024	2024	NUM
gujaf-276	333	18	61	61	NUM
gujaf-276	333	19	table	table	NOUN
gujaf-276	333	20	5	5	NUM
gujaf-276	333	21	:	:	PUNCT
gujaf-276	333	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-276	333	23	test	test	NOUN
gujaf-276	333	24	:	:	PUNCT
gujaf-276	333	25	breusch	breusch	ADJ
gujaf-276	333	26	-	-	PUNCT
gujaf-276	333	27	pagan	pagan	ADJ
gujaf-276	333	28	-	-	PUNCT
gujaf-276	333	29	godfrey	godfrey	NOUN
gujaf-276	333	30	null	null	ADJ
gujaf-276	333	31	hypothesis	hypothesis	NOUN
gujaf-276	333	32	:	:	PUNCT
gujaf-276	333	33	homoskedasticity	homoskedasticity	NOUN
gujaf-276	333	34	f	f	X
gujaf-276	333	35	-	-	PUNCT
gujaf-276	333	36	statistic	statistic	ADJ
gujaf-276	333	37	13.009	13.009	NUM
gujaf-276	333	38	prob	prob	NOUN
gujaf-276	333	39	.	.	PUNCT
gujaf-276	334	1	f(3,206	f(3,206	NOUN
gujaf-276	334	2	)	)	PUNCT
gujaf-276	334	3	0.000	0.000	NUM
gujaf-276	334	4	obs*r	obs*r	PROPN
gujaf-276	334	5	-	-	PUNCT
gujaf-276	334	6	squared	square	VERB
gujaf-276	334	7	33.447	33.447	NUM
gujaf-276	334	8	prob	prob	NOUN
gujaf-276	334	9	.	.	PUNCT
gujaf-276	335	1	chi	chi	PROPN
gujaf-276	335	2	-	-	PUNCT
gujaf-276	335	3	square(3	square(3	PROPN
gujaf-276	335	4	)	)	PUNCT
gujaf-276	335	5	0.000	0.000	NUM
gujaf-276	335	6	scaled	scale	VERB
gujaf-276	335	7	explained	explain	VERB
gujaf-276	335	8	ss	ss	PROPN
gujaf-276	335	9	283.422	283.422	NUM
gujaf-276	335	10	prob	prob	NOUN
gujaf-276	335	11	.	.	PUNCT
gujaf-276	336	1	chi	chi	PROPN
gujaf-276	336	2	-	-	PUNCT
gujaf-276	336	3	square(3	square(3	PROPN
gujaf-276	336	4	)	)	PUNCT
gujaf-276	336	5	0.000	0.000	NUM
gujaf-276	336	6	source	source	NOUN
gujaf-276	336	7	:	:	PUNCT
gujaf-276	336	8	stata	stata	VERB
gujaf-276	336	9	14	14	NUM
gujaf-276	336	10	output	output	NOUN
gujaf-276	336	11	,	,	PUNCT
gujaf-276	336	12	2023	2023	NUM
gujaf-276	336	13	the	the	DET
gujaf-276	336	14	f	f	NOUN
gujaf-276	336	15	-	-	PUNCT
gujaf-276	336	16	statistic	statistic	ADJ
gujaf-276	336	17	,	,	PUNCT
gujaf-276	336	18	obs*r	obs*r	NOUN
gujaf-276	336	19	-	-	PUNCT
gujaf-276	336	20	squared	square	VERB
gujaf-276	336	21	,	,	PUNCT
gujaf-276	336	22	and	and	CCONJ
gujaf-276	336	23	scaled	scale	VERB
gujaf-276	336	24	explained	explain	VERB
gujaf-276	336	25	ss	ss	PROPN
gujaf-276	336	26	are	be	AUX
gujaf-276	336	27	all	all	PRON
gujaf-276	336	28	statistically	statistically	ADV
gujaf-276	336	29	significant	significant	ADJ
gujaf-276	336	30	.	.	PUNCT
gujaf-276	337	1	these	these	DET
gujaf-276	337	2	results	result	NOUN
gujaf-276	337	3	provide	provide	VERB
gujaf-276	337	4	strong	strong	ADJ
gujaf-276	337	5	evidence	evidence	NOUN
gujaf-276	337	6	against	against	ADP
gujaf-276	337	7	the	the	DET
gujaf-276	337	8	null	null	ADJ
gujaf-276	337	9	hypothesis	hypothesis	NOUN
gujaf-276	337	10	of	of	ADP
gujaf-276	337	11	homoskedasticity	homoskedasticity	NOUN
gujaf-276	337	12	,	,	PUNCT
gujaf-276	337	13	indicating	indicate	VERB
gujaf-276	337	14	the	the	DET
gujaf-276	337	15	presence	presence	NOUN
gujaf-276	337	16	of	of	ADP
gujaf-276	337	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-276	337	18	in	in	ADP
gujaf-276	337	19	the	the	DET
gujaf-276	337	20	regression	regression	NOUN
gujaf-276	337	21	model	model	NOUN
gujaf-276	337	22	.	.	PUNCT
gujaf-276	338	1	table	table	NOUN
gujaf-276	338	2	6	6	NUM
gujaf-276	338	3	:	:	PUNCT
gujaf-276	338	4	correlated	correlate	VERB
gujaf-276	338	5	random	random	ADJ
gujaf-276	338	6	effects	effect	NOUN
gujaf-276	338	7	hausman	hausman	PROPN
gujaf-276	338	8	test	test	NOUN
gujaf-276	338	9	variable	variable	ADJ
gujaf-276	338	10	coefficient	coefficient	NOUN
gujaf-276	338	11	std	std	PROPN
gujaf-276	338	12	.	.	NOUN
gujaf-276	338	13	error	error	NOUN
gujaf-276	338	14	t	t	NOUN
gujaf-276	338	15	-	-	PUNCT
gujaf-276	338	16	statistic	statistic	NOUN
gujaf-276	338	17	prob	prob	NOUN
gujaf-276	338	18	.	.	PUNCT
gujaf-276	339	1	c	c	PROPN
gujaf-276	339	2	-0.027	-0.027	PROPN
gujaf-276	340	1	0.059	0.059	NUM
gujaf-276	340	2	-0.459	-0.459	NUM
gujaf-276	340	3	0.647	0.647	NUM
gujaf-276	340	4	bind	bind	VERB
gujaf-276	340	5	0.146	0.146	NUM
gujaf-276	340	6	0.071	0.071	NUM
gujaf-276	340	7	2.068	2.068	NUM
gujaf-276	340	8	0.040	0.040	NUM
gujaf-276	340	9	bfexp	bfexp	NOUN
gujaf-276	340	10	0.618	0.618	NUM
gujaf-276	340	11	0.305	0.305	NUM
gujaf-276	340	12	2.024	2.024	NUM
gujaf-276	340	13	0.044	0.044	NUM
gujaf-276	340	14	bgd	bgd	NOUN
gujaf-276	340	15	-0.024	-0.024	PUNCT
gujaf-276	340	16	0.079	0.079	NUM
gujaf-276	340	17	-0.301	-0.301	PUNCT
gujaf-276	340	18	0.764	0.764	NUM
gujaf-276	340	19	root	root	NOUN
gujaf-276	340	20	mse	mse	NOUN
gujaf-276	340	21	0.084	0.084	NUM
gujaf-276	340	22	r	r	NOUN
gujaf-276	340	23	-	-	PUNCT
gujaf-276	340	24	squared	square	VERB
gujaf-276	340	25	0.519	0.519	NUM
gujaf-276	340	26	mean	mean	NOUN
gujaf-276	340	27	dependent	dependent	ADJ
gujaf-276	340	28	var	var	NOUN
gujaf-276	341	1	0.135	0.135	NUM
gujaf-276	341	2	adjusted	adjust	VERB
gujaf-276	341	3	r	r	NOUN
gujaf-276	341	4	-	-	PUNCT
gujaf-276	341	5	squared	square	VERB
gujaf-276	341	6	0.459	0.459	NUM
gujaf-276	341	7	s.d	s.d	PROPN
gujaf-276	341	8	.	.	PROPN
gujaf-276	341	9	dependent	dependent	ADJ
gujaf-276	341	10	var	var	NOUN
gujaf-276	341	11	0.121	0.121	NUM
gujaf-276	341	12	s.e	s.e	PROPN
gujaf-276	341	13	.	.	PROPN
gujaf-276	341	14	of	of	ADP
gujaf-276	341	15	regression	regression	NOUN
gujaf-276	341	16	0.089	0.089	NUM
gujaf-276	341	17	akaike	akaike	ADJ
gujaf-276	341	18	info	info	NOUN
gujaf-276	341	19	criterion	criterion	NOUN
gujaf-276	341	20	-1.893	-1.893	PUNCT
gujaf-276	341	21	sum	sum	NOUN
gujaf-276	341	22	squared	square	VERB
gujaf-276	341	23	resid	resid	NOUN
gujaf-276	341	24	1.474	1.474	NUM
gujaf-276	341	25	schwarz	schwarz	PROPN
gujaf-276	341	26	criterion	criterion	NOUN
gujaf-276	341	27	-1.510	-1.510	PROPN
gujaf-276	341	28	log	log	NOUN
gujaf-276	341	29	likelihood	likelihood	NOUN
gujaf-276	341	30	222.721	222.721	NUM
gujaf-276	341	31	hannan	hannan	PROPN
gujaf-276	341	32	-	-	PUNCT
gujaf-276	341	33	quinn	quinn	PROPN
gujaf-276	341	34	criter	criter	NOUN
gujaf-276	341	35	.	.	PUNCT
gujaf-276	342	1	-1.738	-1.738	PUNCT
gujaf-276	342	2	f	f	X
gujaf-276	342	3	-	-	PUNCT
gujaf-276	342	4	statistic	statistic	NOUN
gujaf-276	342	5	8.714	8.714	NUM
gujaf-276	342	6	durbin	durbin	ADJ
gujaf-276	342	7	-	-	PUNCT
gujaf-276	342	8	watson	watson	NOUN
gujaf-276	342	9	stat	stat	PROPN
gujaf-276	342	10	1.687	1.687	NUM
gujaf-276	342	11	prob(f	prob(f	NOUN
gujaf-276	342	12	-	-	PUNCT
gujaf-276	342	13	statistic	statistic	NOUN
gujaf-276	342	14	)	)	PUNCT
gujaf-276	342	15	0.000	0.000	NUM
gujaf-276	342	16	source	source	NOUN
gujaf-276	342	17	:	:	PUNCT
gujaf-276	342	18	stata	stata	VERB
gujaf-276	342	19	14	14	NUM
gujaf-276	342	20	output	output	NOUN
gujaf-276	342	21	,	,	PUNCT
gujaf-276	342	22	2023	2023	NUM
gujaf-276	342	23	according	accord	VERB
gujaf-276	342	24	to	to	ADP
gujaf-276	342	25	the	the	DET
gujaf-276	342	26	findings	finding	NOUN
gujaf-276	342	27	presented	present	VERB
gujaf-276	342	28	in	in	ADP
gujaf-276	342	29	table	table	NOUN
gujaf-276	342	30	6	6	NUM
gujaf-276	342	31	,	,	PUNCT
gujaf-276	342	32	the	the	DET
gujaf-276	342	33	table	table	NOUN
gujaf-276	342	34	shows	show	VERB
gujaf-276	342	35	the	the	DET
gujaf-276	342	36	estimated	estimate	VERB
gujaf-276	342	37	coefficients	coefficient	NOUN
gujaf-276	342	38	for	for	ADP
gujaf-276	342	39	each	each	DET
gujaf-276	342	40	variable	variable	NOUN
gujaf-276	342	41	in	in	ADP
gujaf-276	342	42	the	the	DET
gujaf-276	342	43	model	model	NOUN
gujaf-276	342	44	.	.	PUNCT
gujaf-276	343	1	the	the	DET
gujaf-276	343	2	variable	variable	PROPN
gujaf-276	343	3	board	board	PROPN
gujaf-276	343	4	independence	independence	NOUN
gujaf-276	343	5	has	have	VERB
gujaf-276	343	6	a	a	DET
gujaf-276	343	7	coefficient	coefficient	NOUN
gujaf-276	343	8	of	of	ADP
gujaf-276	343	9	0.146290	0.146290	NUM
gujaf-276	343	10	,	,	PUNCT
gujaf-276	343	11	indicating	indicate	VERB
gujaf-276	343	12	a	a	DET
gujaf-276	343	13	positive	positive	ADJ
gujaf-276	343	14	relationship	relationship	NOUN
gujaf-276	343	15	with	with	ADP
gujaf-276	343	16	the	the	DET
gujaf-276	343	17	dependent	dependent	ADJ
gujaf-276	343	18	variable	variable	ADJ
gujaf-276	343	19	audit	audit	NOUN
gujaf-276	343	20	quality	quality	NOUN
gujaf-276	343	21	.	.	PUNCT
gujaf-276	344	1	this	this	DET
gujaf-276	344	2	coefficient	coefficient	NOUN
gujaf-276	344	3	is	be	AUX
gujaf-276	344	4	statistically	statistically	ADV
gujaf-276	344	5	significant	significant	ADJ
gujaf-276	344	6	at	at	ADP
gujaf-276	344	7	the	the	DET
gujaf-276	344	8	0.05	0.05	NUM
gujaf-276	344	9	significance	significance	NOUN
gujaf-276	344	10	level	level	NOUN
gujaf-276	344	11	(	(	PUNCT
gujaf-276	344	12	p	p	NOUN
gujaf-276	344	13	-	-	PUNCT
gujaf-276	344	14	value	value	NOUN
gujaf-276	344	15	=	=	NOUN
gujaf-276	344	16	0.0400	0.0400	NUM
gujaf-276	344	17	)	)	PUNCT
gujaf-276	344	18	.	.	PUNCT
gujaf-276	345	1	the	the	DET
gujaf-276	345	2	variable	variable	PROPN
gujaf-276	345	3	board	board	PROPN
gujaf-276	345	4	financial	financial	ADJ
gujaf-276	345	5	expertise	expertise	NOUN
gujaf-276	345	6	has	have	VERB
gujaf-276	345	7	a	a	DET
gujaf-276	345	8	coefficient	coefficient	NOUN
gujaf-276	345	9	of	of	ADP
gujaf-276	345	10	0.617506	0.617506	NUM
gujaf-276	345	11	,	,	PUNCT
gujaf-276	345	12	indicating	indicate	VERB
gujaf-276	345	13	a	a	DET
gujaf-276	345	14	positive	positive	ADJ
gujaf-276	345	15	relationship	relationship	NOUN
gujaf-276	345	16	with	with	ADP
gujaf-276	345	17	the	the	DET
gujaf-276	345	18	dependent	dependent	ADJ
gujaf-276	345	19	variable	variable	ADJ
gujaf-276	345	20	audit	audit	NOUN
gujaf-276	345	21	quality	quality	NOUN
gujaf-276	345	22	.	.	PUNCT
gujaf-276	346	1	this	this	DET
gujaf-276	346	2	coefficient	coefficient	NOUN
gujaf-276	346	3	is	be	AUX
gujaf-276	346	4	also	also	ADV
gujaf-276	346	5	statistically	statistically	ADV
gujaf-276	346	6	significant	significant	ADJ
gujaf-276	346	7	at	at	ADP
gujaf-276	346	8	the	the	DET
gujaf-276	346	9	0.05	0.05	NUM
gujaf-276	346	10	significance	significance	NOUN
gujaf-276	346	11	level	level	NOUN
gujaf-276	346	12	(	(	PUNCT
gujaf-276	346	13	p	p	NOUN
gujaf-276	346	14	-	-	PUNCT
gujaf-276	346	15	value	value	NOUN
gujaf-276	346	16	=	=	NOUN
gujaf-276	346	17	0.0444	0.0444	NUM
gujaf-276	346	18	)	)	PUNCT
gujaf-276	346	19	.	.	PUNCT
gujaf-276	347	1	the	the	DET
gujaf-276	347	2	variable	variable	PROPN
gujaf-276	347	3	board	board	NOUN
gujaf-276	347	4	gender	gender	NOUN
gujaf-276	347	5	diversity	diversity	NOUN
gujaf-276	347	6	has	have	VERB
gujaf-276	347	7	a	a	DET
gujaf-276	347	8	coefficient	coefficient	NOUN
gujaf-276	347	9	of	of	ADP
gujaf-276	347	10	-0.023665	-0.023665	ADJ
gujaf-276	347	11	,	,	PUNCT
gujaf-276	347	12	suggesting	suggest	VERB
gujaf-276	347	13	a	a	DET
gujaf-276	347	14	negative	negative	ADJ
gujaf-276	347	15	relationship	relationship	NOUN
gujaf-276	347	16	with	with	ADP
gujaf-276	347	17	audit	audit	NOUN
gujaf-276	347	18	quality	quality	NOUN
gujaf-276	347	19	.	.	PUNCT
gujaf-276	348	1	however	however	ADV
gujaf-276	348	2	,	,	PUNCT
gujaf-276	348	3	this	this	DET
gujaf-276	348	4	coefficient	coefficient	NOUN
gujaf-276	348	5	is	be	AUX
gujaf-276	348	6	not	not	PART
gujaf-276	348	7	statistically	statistically	ADV
gujaf-276	348	8	significant	significant	ADJ
gujaf-276	348	9	(	(	PUNCT
gujaf-276	348	10	p	p	NOUN
gujaf-276	348	11	-	-	PUNCT
gujaf-276	348	12	value	value	NOUN
gujaf-276	348	13	=	=	NOUN
gujaf-276	348	14	0.7636	0.7636	NUM
gujaf-276	348	15	)	)	PUNCT
gujaf-276	348	16	.	.	PUNCT
gujaf-276	349	1	gusau	gusau	PROPN
gujaf-276	349	2	journal	journal	PROPN
gujaf-276	349	3	of	of	ADP
gujaf-276	349	4	accounting	accounting	NOUN
gujaf-276	349	5	and	and	CCONJ
gujaf-276	349	6	finance	finance	NOUN
gujaf-276	349	7	,	,	PUNCT
gujaf-276	349	8	vol	vol	NOUN
gujaf-276	349	9	.	.	PROPN
gujaf-276	349	10	5	5	NUM
gujaf-276	349	11	,	,	PUNCT
gujaf-276	349	12	issue	issue	NOUN
gujaf-276	349	13	1	1	NUM
gujaf-276	349	14	,	,	PUNCT
gujaf-276	349	15	april	april	PROPN
gujaf-276	349	16	,	,	PUNCT
gujaf-276	349	17	2024	2024	NUM
gujaf-276	349	18	62	62	NUM
gujaf-276	349	19	the	the	DET
gujaf-276	349	20	r	r	NOUN
gujaf-276	349	21	-	-	PUNCT
gujaf-276	349	22	squared	square	VERB
gujaf-276	349	23	value	value	NOUN
gujaf-276	349	24	represents	represent	VERB
gujaf-276	349	25	the	the	DET
gujaf-276	349	26	proportion	proportion	NOUN
gujaf-276	349	27	of	of	ADP
gujaf-276	349	28	the	the	DET
gujaf-276	349	29	variation	variation	NOUN
gujaf-276	349	30	in	in	ADP
gujaf-276	349	31	audit	audit	NOUN
gujaf-276	349	32	quality	quality	NOUN
gujaf-276	349	33	explained	explain	VERB
gujaf-276	349	34	by	by	ADP
gujaf-276	349	35	the	the	DET
gujaf-276	349	36	independent	independent	ADJ
gujaf-276	349	37	variables	variable	NOUN
gujaf-276	349	38	.	.	PUNCT
gujaf-276	350	1	in	in	ADP
gujaf-276	350	2	your	your	PRON
gujaf-276	350	3	model	model	NOUN
gujaf-276	350	4	,	,	PUNCT
gujaf-276	350	5	the	the	DET
gujaf-276	350	6	r	r	NOUN
gujaf-276	350	7	-	-	PUNCT
gujaf-276	350	8	squared	square	VERB
gujaf-276	350	9	is	be	AUX
gujaf-276	350	10	0.518663	0.518663	NUM
gujaf-276	350	11	,	,	PUNCT
gujaf-276	350	12	indicating	indicate	VERB
gujaf-276	350	13	that	that	SCONJ
gujaf-276	350	14	the	the	DET
gujaf-276	350	15	independent	independent	ADJ
gujaf-276	350	16	variables	variable	NOUN
gujaf-276	350	17	collectively	collectively	ADV
gujaf-276	350	18	explain	explain	VERB
gujaf-276	350	19	approximately	approximately	ADV
gujaf-276	350	20	51.9	51.9	NUM
gujaf-276	350	21	%	%	NOUN
gujaf-276	350	22	of	of	ADP
gujaf-276	350	23	the	the	DET
gujaf-276	350	24	variance	variance	NOUN
gujaf-276	350	25	in	in	ADP
gujaf-276	350	26	the	the	DET
gujaf-276	350	27	dependent	dependent	ADJ
gujaf-276	350	28	variable	variable	NOUN
gujaf-276	350	29	.	.	PUNCT
gujaf-276	351	1	the	the	DET
gujaf-276	351	2	adjusted	adjusted	ADJ
gujaf-276	351	3	r	r	NOUN
gujaf-276	351	4	-	-	PUNCT
gujaf-276	351	5	squared	square	VERB
gujaf-276	351	6	adjusts	adjust	NOUN
gujaf-276	351	7	for	for	ADP
gujaf-276	351	8	the	the	DET
gujaf-276	351	9	number	number	NOUN
gujaf-276	351	10	of	of	ADP
gujaf-276	351	11	independent	independent	ADJ
gujaf-276	351	12	variables	variable	NOUN
gujaf-276	351	13	and	and	CCONJ
gujaf-276	351	14	is	be	AUX
gujaf-276	351	15	0.459143	0.459143	NUM
gujaf-276	351	16	in	in	ADP
gujaf-276	351	17	this	this	DET
gujaf-276	351	18	case	case	NOUN
gujaf-276	351	19	.	.	PUNCT
gujaf-276	352	1	the	the	DET
gujaf-276	352	2	f	f	NOUN
gujaf-276	352	3	-	-	PUNCT
gujaf-276	352	4	statistic	statistic	NOUN
gujaf-276	352	5	tests	test	VERB
gujaf-276	352	6	the	the	DET
gujaf-276	352	7	overall	overall	ADJ
gujaf-276	352	8	significance	significance	NOUN
gujaf-276	352	9	of	of	ADP
gujaf-276	352	10	the	the	DET
gujaf-276	352	11	model	model	NOUN
gujaf-276	352	12	.	.	PUNCT
gujaf-276	353	1	in	in	ADP
gujaf-276	353	2	your	your	PRON
gujaf-276	353	3	analysis	analysis	NOUN
gujaf-276	353	4	,	,	PUNCT
gujaf-276	353	5	the	the	DET
gujaf-276	353	6	f	f	NOUN
gujaf-276	353	7	-	-	PUNCT
gujaf-276	353	8	statistic	statistic	NOUN
gujaf-276	353	9	is	be	AUX
gujaf-276	353	10	8.714067	8.714067	NUM
gujaf-276	353	11	,	,	PUNCT
gujaf-276	353	12	and	and	CCONJ
gujaf-276	353	13	the	the	DET
gujaf-276	353	14	associated	associated	ADJ
gujaf-276	353	15	p	p	NOUN
gujaf-276	353	16	-	-	PUNCT
gujaf-276	353	17	value	value	NOUN
gujaf-276	353	18	is	be	AUX
gujaf-276	353	19	0.000000	0.000000	NUM
gujaf-276	353	20	,	,	PUNCT
gujaf-276	353	21	indicating	indicate	VERB
gujaf-276	353	22	that	that	SCONJ
gujaf-276	353	23	the	the	DET
gujaf-276	353	24	model	model	NOUN
gujaf-276	353	25	as	as	ADP
gujaf-276	353	26	a	a	DET
gujaf-276	353	27	whole	whole	NOUN
gujaf-276	353	28	is	be	AUX
gujaf-276	353	29	statistically	statistically	ADV
gujaf-276	353	30	significant	significant	ADJ
gujaf-276	353	31	.	.	PUNCT
gujaf-276	354	1	the	the	DET
gujaf-276	354	2	durbin	durbin	PROPN
gujaf-276	354	3	-	-	PUNCT
gujaf-276	354	4	watson	watson	NOUN
gujaf-276	354	5	statistic	statistic	NOUN
gujaf-276	354	6	tests	test	VERB
gujaf-276	354	7	for	for	ADP
gujaf-276	354	8	autocorrelation	autocorrelation	NOUN
gujaf-276	354	9	in	in	ADP
gujaf-276	354	10	the	the	DET
gujaf-276	354	11	residuals	residual	NOUN
gujaf-276	354	12	.	.	PUNCT
gujaf-276	355	1	a	a	DET
gujaf-276	355	2	value	value	NOUN
gujaf-276	355	3	close	close	ADV
gujaf-276	355	4	to	to	PART
gujaf-276	355	5	2	2	NUM
gujaf-276	355	6	suggests	suggest	VERB
gujaf-276	355	7	no	no	DET
gujaf-276	355	8	autocorrelation	autocorrelation	NOUN
gujaf-276	355	9	.	.	PUNCT
gujaf-276	356	1	in	in	ADP
gujaf-276	356	2	your	your	PRON
gujaf-276	356	3	case	case	NOUN
gujaf-276	356	4	,	,	PUNCT
gujaf-276	356	5	the	the	DET
gujaf-276	356	6	statistic	statistic	NOUN
gujaf-276	356	7	is	be	AUX
gujaf-276	356	8	1.687100	1.687100	NUM
gujaf-276	356	9	,	,	PUNCT
gujaf-276	356	10	indicating	indicate	VERB
gujaf-276	356	11	a	a	DET
gujaf-276	356	12	positive	positive	ADJ
gujaf-276	356	13	autocorrelation	autocorrelation	NOUN
gujaf-276	356	14	pattern	pattern	NOUN
gujaf-276	356	15	.	.	PUNCT
gujaf-276	357	1	the	the	DET
gujaf-276	357	2	null	null	ADJ
gujaf-276	357	3	hypothesis	hypothesis	NOUN
gujaf-276	357	4	,	,	PUNCT
gujaf-276	357	5	which	which	PRON
gujaf-276	357	6	states	state	VERB
gujaf-276	357	7	that	that	SCONJ
gujaf-276	357	8	board	board	NOUN
gujaf-276	357	9	qualities	quality	NOUN
gujaf-276	357	10	like	like	ADP
gujaf-276	357	11	board	board	NOUN
gujaf-276	357	12	independence	independence	NOUN
gujaf-276	357	13	and	and	CCONJ
gujaf-276	357	14	board	board	NOUN
gujaf-276	357	15	financial	financial	ADJ
gujaf-276	357	16	expertise	expertise	NOUN
gujaf-276	357	17	do	do	AUX
gujaf-276	357	18	n't	not	PART
gujaf-276	357	19	have	have	VERB
gujaf-276	357	20	a	a	DET
gujaf-276	357	21	statistically	statistically	ADV
gujaf-276	357	22	significant	significant	ADJ
gujaf-276	357	23	impact	impact	NOUN
gujaf-276	357	24	on	on	ADP
gujaf-276	357	25	the	the	DET
gujaf-276	357	26	audit	audit	NOUN
gujaf-276	357	27	quality	quality	NOUN
gujaf-276	357	28	of	of	ADP
gujaf-276	357	29	listed	list	VERB
gujaf-276	357	30	consumer	consumer	NOUN
gujaf-276	357	31	goods	good	NOUN
gujaf-276	357	32	businesses	business	NOUN
gujaf-276	357	33	in	in	ADP
gujaf-276	357	34	nigeria	nigeria	PROPN
gujaf-276	357	35	,	,	PUNCT
gujaf-276	357	36	is	be	AUX
gujaf-276	357	37	rejected	reject	VERB
gujaf-276	357	38	by	by	ADP
gujaf-276	357	39	the	the	DET
gujaf-276	357	40	regression	regression	NOUN
gujaf-276	357	41	results	result	NOUN
gujaf-276	357	42	for	for	ADP
gujaf-276	357	43	the	the	DET
gujaf-276	357	44	model	model	NOUN
gujaf-276	357	45	.	.	PUNCT
gujaf-276	358	1	the	the	DET
gujaf-276	358	2	results	result	NOUN
gujaf-276	358	3	are	be	AUX
gujaf-276	358	4	consistent	consistent	ADJ
gujaf-276	358	5	with	with	ADP
gujaf-276	358	6	a	a	DET
gujaf-276	358	7	study	study	NOUN
gujaf-276	358	8	by	by	ADP
gujaf-276	358	9	akhidime	akhidime	NOUN
gujaf-276	358	10	(	(	PUNCT
gujaf-276	358	11	2015	2015	NUM
gujaf-276	358	12	)	)	PUNCT
gujaf-276	358	13	that	that	PRON
gujaf-276	358	14	discovered	discover	VERB
gujaf-276	358	15	independent	independent	ADJ
gujaf-276	358	16	directors	director	NOUN
gujaf-276	358	17	and	and	CCONJ
gujaf-276	358	18	board	board	NOUN
gujaf-276	358	19	financial	financial	ADJ
gujaf-276	358	20	knowledge	knowledge	NOUN
gujaf-276	358	21	have	have	VERB
gujaf-276	358	22	a	a	DET
gujaf-276	358	23	favorable	favorable	ADJ
gujaf-276	358	24	impact	impact	NOUN
gujaf-276	358	25	on	on	ADP
gujaf-276	358	26	the	the	DET
gujaf-276	358	27	audit	audit	NOUN
gujaf-276	358	28	quality	quality	NOUN
gujaf-276	358	29	of	of	ADP
gujaf-276	358	30	banks	bank	NOUN
gujaf-276	358	31	.	.	PUNCT
gujaf-276	359	1	the	the	DET
gujaf-276	359	2	outcome	outcome	NOUN
gujaf-276	359	3	is	be	AUX
gujaf-276	359	4	consistent	consistent	ADJ
gujaf-276	359	5	with	with	ADP
gujaf-276	359	6	a	a	DET
gujaf-276	359	7	study	study	NOUN
gujaf-276	359	8	by	by	ADP
gujaf-276	359	9	suryanto	suryanto	NOUN
gujaf-276	359	10	et	et	PROPN
gujaf-276	359	11	al	al	PROPN
gujaf-276	359	12	.	.	PROPN
gujaf-276	360	1	(	(	PUNCT
gujaf-276	360	2	2017	2017	NUM
gujaf-276	360	3	)	)	PUNCT
gujaf-276	360	4	that	that	PRON
gujaf-276	360	5	discovered	discover	VERB
gujaf-276	360	6	board	board	NOUN
gujaf-276	360	7	attributes	attribute	NOUN
gujaf-276	360	8	had	have	VERB
gujaf-276	360	9	an	an	DET
gujaf-276	360	10	impact	impact	NOUN
gujaf-276	360	11	on	on	ADP
gujaf-276	360	12	the	the	DET
gujaf-276	360	13	audit	audit	NOUN
gujaf-276	360	14	quality	quality	NOUN
gujaf-276	360	15	of	of	ADP
gujaf-276	360	16	nonfinancial	nonfinancial	ADJ
gujaf-276	360	17	companies	company	NOUN
gujaf-276	360	18	listed	list	VERB
gujaf-276	360	19	on	on	ADP
gujaf-276	360	20	the	the	DET
gujaf-276	360	21	indonesian	indonesian	ADJ
gujaf-276	360	22	stock	stock	PROPN
gujaf-276	360	23	exchange	exchange	PROPN
gujaf-276	360	24	.	.	PUNCT
gujaf-276	361	1	the	the	DET
gujaf-276	361	2	results	result	NOUN
gujaf-276	361	3	of	of	ADP
gujaf-276	361	4	this	this	DET
gujaf-276	361	5	study	study	NOUN
gujaf-276	361	6	,	,	PUNCT
gujaf-276	361	7	on	on	ADP
gujaf-276	361	8	the	the	DET
gujaf-276	361	9	other	other	ADJ
gujaf-276	361	10	hand	hand	NOUN
gujaf-276	361	11	,	,	PUNCT
gujaf-276	361	12	refute	refute	VERB
gujaf-276	361	13	mustapha	mustapha	PROPN
gujaf-276	361	14	et	et	PROPN
gujaf-276	361	15	al	al	PROPN
gujaf-276	361	16	.	.	PROPN
gujaf-276	361	17	's	's	PART
gujaf-276	361	18	(	(	PUNCT
gujaf-276	361	19	2019	2019	NUM
gujaf-276	361	20	)	)	PUNCT
gujaf-276	361	21	findings	finding	NOUN
gujaf-276	361	22	from	from	ADP
gujaf-276	361	23	nigeria	nigeria	PROPN
gujaf-276	361	24	and	and	CCONJ
gujaf-276	361	25	aladdin	aladdin	VERB
gujaf-276	361	26	et	et	PROPN
gujaf-276	361	27	al	al	PROPN
gujaf-276	361	28	.	.	PROPN
gujaf-276	361	29	's	's	PART
gujaf-276	361	30	(	(	PUNCT
gujaf-276	361	31	2018	2018	NUM
gujaf-276	361	32	)	)	PUNCT
gujaf-276	361	33	,	,	PUNCT
gujaf-276	361	34	which	which	PRON
gujaf-276	361	35	claimed	claim	VERB
gujaf-276	361	36	that	that	SCONJ
gujaf-276	361	37	board	board	NOUN
gujaf-276	361	38	independence	independence	NOUN
gujaf-276	361	39	had	have	VERB
gujaf-276	361	40	no	no	DET
gujaf-276	361	41	impact	impact	NOUN
gujaf-276	361	42	on	on	ADP
gujaf-276	361	43	audit	audit	NOUN
gujaf-276	361	44	quality	quality	NOUN
gujaf-276	361	45	.	.	PUNCT
gujaf-276	362	1	similarly	similarly	ADV
gujaf-276	362	2	,	,	PUNCT
gujaf-276	362	3	research	research	NOUN
gujaf-276	362	4	based	base	VERB
gujaf-276	362	5	on	on	ADP
gujaf-276	362	6	bakare	bakare	NOUN
gujaf-276	362	7	(	(	PUNCT
gujaf-276	362	8	2019	2019	NUM
gujaf-276	362	9	)	)	PUNCT
gujaf-276	362	10	pointed	point	VERB
gujaf-276	362	11	out	out	ADP
gujaf-276	362	12	that	that	SCONJ
gujaf-276	362	13	audit	audit	NOUN
gujaf-276	362	14	quality	quality	NOUN
gujaf-276	362	15	is	be	AUX
gujaf-276	362	16	inversely	inversely	ADV
gujaf-276	362	17	negatively	negatively	ADV
gujaf-276	362	18	correlated	correlate	VERB
gujaf-276	362	19	with	with	ADP
gujaf-276	362	20	board	board	NOUN
gujaf-276	362	21	independence	independence	NOUN
gujaf-276	362	22	.	.	PUNCT
gujaf-276	363	1	5	5	X
gujaf-276	363	2	.	.	X
gujaf-276	363	3	conclusion	conclusion	NOUN
gujaf-276	363	4	and	and	CCONJ
gujaf-276	363	5	recommendations	recommendation	NOUN
gujaf-276	363	6	this	this	DET
gujaf-276	363	7	empirical	empirical	ADJ
gujaf-276	363	8	study	study	NOUN
gujaf-276	363	9	examines	examine	VERB
gujaf-276	363	10	the	the	DET
gujaf-276	363	11	effect	effect	NOUN
gujaf-276	363	12	of	of	ADP
gujaf-276	363	13	board	board	NOUN
gujaf-276	363	14	characteristics	characteristic	NOUN
gujaf-276	363	15	on	on	ADP
gujaf-276	363	16	the	the	DET
gujaf-276	363	17	audit	audit	NOUN
gujaf-276	363	18	quality	quality	NOUN
gujaf-276	363	19	of	of	ADP
gujaf-276	363	20	listed	list	VERB
gujaf-276	363	21	consumer	consumer	NOUN
gujaf-276	363	22	goods	good	NOUN
gujaf-276	363	23	companies	company	NOUN
gujaf-276	363	24	in	in	ADP
gujaf-276	363	25	nigeria	nigeria	PROPN
gujaf-276	363	26	.	.	PUNCT
gujaf-276	364	1	based	base	VERB
gujaf-276	364	2	on	on	ADP
gujaf-276	364	3	the	the	DET
gujaf-276	364	4	analysis	analysis	NOUN
gujaf-276	364	5	,	,	PUNCT
gujaf-276	364	6	the	the	DET
gujaf-276	364	7	following	follow	VERB
gujaf-276	364	8	conclusions	conclusion	NOUN
gujaf-276	364	9	and	and	CCONJ
gujaf-276	364	10	recommendations	recommendation	NOUN
gujaf-276	364	11	can	can	AUX
gujaf-276	364	12	be	be	AUX
gujaf-276	364	13	drawn	draw	VERB
gujaf-276	364	14	:	:	PUNCT
gujaf-276	364	15	the	the	DET
gujaf-276	364	16	positive	positive	ADJ
gujaf-276	364	17	relationship	relationship	NOUN
gujaf-276	364	18	between	between	ADP
gujaf-276	364	19	board	board	NOUN
gujaf-276	364	20	independence	independence	NOUN
gujaf-276	364	21	and	and	CCONJ
gujaf-276	364	22	audit	audit	NOUN
gujaf-276	364	23	quality	quality	NOUN
gujaf-276	364	24	,	,	PUNCT
gujaf-276	364	25	as	as	SCONJ
gujaf-276	364	26	indicated	indicate	VERB
gujaf-276	364	27	by	by	ADP
gujaf-276	364	28	the	the	DET
gujaf-276	364	29	statistically	statistically	ADV
gujaf-276	364	30	significant	significant	ADJ
gujaf-276	364	31	coefficient	coefficient	NOUN
gujaf-276	364	32	,	,	PUNCT
gujaf-276	364	33	suggests	suggest	VERB
gujaf-276	364	34	that	that	SCONJ
gujaf-276	364	35	having	have	VERB
gujaf-276	364	36	a	a	DET
gujaf-276	364	37	higher	high	ADJ
gujaf-276	364	38	level	level	NOUN
gujaf-276	364	39	of	of	ADP
gujaf-276	364	40	board	board	NOUN
gujaf-276	364	41	independence	independence	NOUN
gujaf-276	364	42	is	be	AUX
gujaf-276	364	43	associated	associate	VERB
gujaf-276	364	44	with	with	ADP
gujaf-276	364	45	improved	improved	ADJ
gujaf-276	364	46	audit	audit	NOUN
gujaf-276	364	47	quality	quality	NOUN
gujaf-276	364	48	.	.	PUNCT
gujaf-276	365	1	this	this	PRON
gujaf-276	365	2	implies	imply	VERB
gujaf-276	365	3	that	that	SCONJ
gujaf-276	365	4	boards	board	NOUN
gujaf-276	365	5	with	with	ADP
gujaf-276	365	6	more	more	ADV
gujaf-276	365	7	independent	independent	ADJ
gujaf-276	365	8	members	member	NOUN
gujaf-276	365	9	who	who	PRON
gujaf-276	365	10	are	be	AUX
gujaf-276	365	11	not	not	PART
gujaf-276	365	12	influenced	influence	VERB
gujaf-276	365	13	by	by	ADP
gujaf-276	365	14	management	management	NOUN
gujaf-276	365	15	may	may	AUX
gujaf-276	365	16	enhance	enhance	VERB
gujaf-276	365	17	the	the	DET
gujaf-276	365	18	effectiveness	effectiveness	NOUN
gujaf-276	365	19	of	of	ADP
gujaf-276	365	20	the	the	DET
gujaf-276	365	21	audit	audit	NOUN
gujaf-276	365	22	process	process	NOUN
gujaf-276	365	23	.	.	PUNCT
gujaf-276	366	1	therefore	therefore	ADV
gujaf-276	366	2	,	,	PUNCT
gujaf-276	366	3	it	it	PRON
gujaf-276	366	4	is	be	AUX
gujaf-276	366	5	recommended	recommend	VERB
gujaf-276	366	6	that	that	SCONJ
gujaf-276	366	7	companies	company	NOUN
gujaf-276	366	8	prioritize	prioritize	AUX
gujaf-276	366	9	maintaining	maintain	VERB
gujaf-276	366	10	a	a	DET
gujaf-276	366	11	board	board	NOUN
gujaf-276	366	12	with	with	ADP
gujaf-276	366	13	a	a	DET
gujaf-276	366	14	higher	high	ADJ
gujaf-276	366	15	level	level	NOUN
gujaf-276	366	16	of	of	ADP
gujaf-276	366	17	independence	independence	NOUN
gujaf-276	366	18	to	to	PART
gujaf-276	366	19	promote	promote	VERB
gujaf-276	366	20	better	well	ADJ
gujaf-276	366	21	audit	audit	NOUN
gujaf-276	366	22	quality	quality	NOUN
gujaf-276	366	23	.	.	PUNCT
gujaf-276	367	1	the	the	DET
gujaf-276	367	2	positive	positive	ADJ
gujaf-276	367	3	relationship	relationship	NOUN
gujaf-276	367	4	between	between	ADP
gujaf-276	367	5	board	board	NOUN
gujaf-276	367	6	financial	financial	ADJ
gujaf-276	367	7	expertise	expertise	NOUN
gujaf-276	367	8	and	and	CCONJ
gujaf-276	367	9	audit	audit	NOUN
gujaf-276	367	10	quality	quality	NOUN
gujaf-276	367	11	,	,	PUNCT
gujaf-276	367	12	supported	support	VERB
gujaf-276	367	13	by	by	ADP
gujaf-276	367	14	the	the	DET
gujaf-276	367	15	statistically	statistically	ADV
gujaf-276	367	16	significant	significant	ADJ
gujaf-276	367	17	coefficient	coefficient	NOUN
gujaf-276	367	18	,	,	PUNCT
gujaf-276	367	19	implies	imply	VERB
gujaf-276	367	20	that	that	SCONJ
gujaf-276	367	21	having	have	VERB
gujaf-276	367	22	directors	director	NOUN
gujaf-276	367	23	gusau	gusau	ADJ
gujaf-276	367	24	journal	journal	NOUN
gujaf-276	367	25	of	of	ADP
gujaf-276	367	26	accounting	accounting	NOUN
gujaf-276	367	27	and	and	CCONJ
gujaf-276	367	28	finance	finance	NOUN
gujaf-276	367	29	,	,	PUNCT
gujaf-276	367	30	vol	vol	NOUN
gujaf-276	367	31	.	.	PROPN
gujaf-276	367	32	5	5	NUM
gujaf-276	367	33	,	,	PUNCT
gujaf-276	367	34	issue	issue	NOUN
gujaf-276	367	35	1	1	NUM
gujaf-276	367	36	,	,	PUNCT
gujaf-276	367	37	april	april	PROPN
gujaf-276	367	38	,	,	PUNCT
gujaf-276	367	39	2024	2024	NUM
gujaf-276	367	40	63	63	NUM
gujaf-276	367	41	with	with	ADP
gujaf-276	367	42	strong	strong	ADJ
gujaf-276	367	43	financial	financial	ADJ
gujaf-276	367	44	knowledge	knowledge	NOUN
gujaf-276	367	45	and	and	CCONJ
gujaf-276	367	46	expertise	expertise	NOUN
gujaf-276	367	47	positively	positively	ADV
gujaf-276	367	48	influences	influence	VERB
gujaf-276	367	49	audit	audit	NOUN
gujaf-276	367	50	quality	quality	NOUN
gujaf-276	367	51	.	.	PUNCT
gujaf-276	368	1	these	these	DET
gujaf-276	368	2	directors	director	NOUN
gujaf-276	368	3	are	be	AUX
gujaf-276	368	4	likely	likely	ADJ
gujaf-276	368	5	to	to	PART
gujaf-276	368	6	possess	possess	VERB
gujaf-276	368	7	the	the	DET
gujaf-276	368	8	necessary	necessary	ADJ
gujaf-276	368	9	skills	skill	NOUN
gujaf-276	368	10	and	and	CCONJ
gujaf-276	368	11	understanding	understanding	NOUN
gujaf-276	368	12	to	to	PART
gujaf-276	368	13	evaluate	evaluate	VERB
gujaf-276	368	14	financial	financial	ADJ
gujaf-276	368	15	statements	statement	NOUN
gujaf-276	368	16	and	and	CCONJ
gujaf-276	368	17	effectively	effectively	ADV
gujaf-276	368	18	oversee	oversee	VERB
gujaf-276	368	19	the	the	DET
gujaf-276	368	20	audit	audit	NOUN
gujaf-276	368	21	process	process	NOUN
gujaf-276	368	22	.	.	PUNCT
gujaf-276	369	1	thus	thus	ADV
gujaf-276	369	2	,	,	PUNCT
gujaf-276	369	3	it	it	PRON
gujaf-276	369	4	is	be	AUX
gujaf-276	369	5	recommended	recommend	VERB
gujaf-276	369	6	that	that	SCONJ
gujaf-276	369	7	companies	company	NOUN
gujaf-276	369	8	consider	consider	VERB
gujaf-276	369	9	appointing	appoint	VERB
gujaf-276	369	10	directors	director	NOUN
gujaf-276	369	11	with	with	ADP
gujaf-276	369	12	relevant	relevant	ADJ
gujaf-276	369	13	financial	financial	ADJ
gujaf-276	369	14	expertise	expertise	NOUN
gujaf-276	369	15	to	to	ADP
gujaf-276	369	16	their	their	PRON
gujaf-276	369	17	boards	board	NOUN
gujaf-276	369	18	to	to	PART
gujaf-276	369	19	improve	improve	VERB
gujaf-276	369	20	audit	audit	NOUN
gujaf-276	369	21	quality	quality	NOUN
gujaf-276	369	22	.	.	PUNCT
gujaf-276	370	1	the	the	DET
gujaf-276	370	2	coefficient	coefficient	NOUN
gujaf-276	370	3	suggesting	suggest	VERB
gujaf-276	370	4	a	a	DET
gujaf-276	370	5	negative	negative	ADJ
gujaf-276	370	6	relationship	relationship	NOUN
gujaf-276	370	7	between	between	ADP
gujaf-276	370	8	board	board	NOUN
gujaf-276	370	9	gender	gender	NOUN
gujaf-276	370	10	diversity	diversity	NOUN
gujaf-276	370	11	and	and	CCONJ
gujaf-276	370	12	audit	audit	NOUN
gujaf-276	370	13	quality	quality	NOUN
gujaf-276	370	14	indicates	indicate	VERB
gujaf-276	370	15	that	that	SCONJ
gujaf-276	370	16	higher	high	ADJ
gujaf-276	370	17	levels	level	NOUN
gujaf-276	370	18	of	of	ADP
gujaf-276	370	19	gender	gender	NOUN
gujaf-276	370	20	diversity	diversity	NOUN
gujaf-276	370	21	on	on	ADP
gujaf-276	370	22	the	the	DET
gujaf-276	370	23	board	board	NOUN
gujaf-276	370	24	may	may	AUX
gujaf-276	370	25	have	have	VERB
gujaf-276	370	26	a	a	DET
gujaf-276	370	27	slight	slight	ADJ
gujaf-276	370	28	adverse	adverse	ADJ
gujaf-276	370	29	effect	effect	NOUN
gujaf-276	370	30	on	on	ADP
gujaf-276	370	31	audit	audit	NOUN
gujaf-276	370	32	quality	quality	NOUN
gujaf-276	370	33	.	.	PUNCT
gujaf-276	371	1	however	however	ADV
gujaf-276	371	2	,	,	PUNCT
gujaf-276	371	3	it	it	PRON
gujaf-276	371	4	is	be	AUX
gujaf-276	371	5	important	important	ADJ
gujaf-276	371	6	to	to	PART
gujaf-276	371	7	note	note	VERB
gujaf-276	371	8	that	that	SCONJ
gujaf-276	371	9	this	this	DET
gujaf-276	371	10	coefficient	coefficient	NOUN
gujaf-276	371	11	is	be	AUX
gujaf-276	371	12	not	not	PART
gujaf-276	371	13	statistically	statistically	ADV
gujaf-276	371	14	significant	significant	ADJ
gujaf-276	371	15	,	,	PUNCT
gujaf-276	371	16	meaning	mean	VERB
gujaf-276	371	17	that	that	SCONJ
gujaf-276	371	18	the	the	DET
gujaf-276	371	19	relationship	relationship	NOUN
gujaf-276	371	20	is	be	AUX
gujaf-276	371	21	not	not	PART
gujaf-276	371	22	strong	strong	ADJ
gujaf-276	371	23	enough	enough	ADV
gujaf-276	371	24	to	to	PART
gujaf-276	371	25	draw	draw	VERB
gujaf-276	371	26	definitive	definitive	ADJ
gujaf-276	371	27	conclusions	conclusion	NOUN
gujaf-276	371	28	.	.	PUNCT
gujaf-276	372	1	therefore	therefore	ADV
gujaf-276	372	2	,	,	PUNCT
gujaf-276	372	3	further	further	ADJ
gujaf-276	372	4	research	research	NOUN
gujaf-276	372	5	and	and	CCONJ
gujaf-276	372	6	analysis	analysis	NOUN
gujaf-276	372	7	are	be	AUX
gujaf-276	372	8	needed	need	VERB
gujaf-276	372	9	to	to	PART
gujaf-276	372	10	understand	understand	VERB
gujaf-276	372	11	the	the	DET
gujaf-276	372	12	complex	complex	ADJ
gujaf-276	372	13	dynamics	dynamic	NOUN
gujaf-276	372	14	between	between	ADP
gujaf-276	372	15	gender	gender	NOUN
gujaf-276	372	16	diversity	diversity	NOUN
gujaf-276	372	17	and	and	CCONJ
gujaf-276	372	18	audit	audit	NOUN
gujaf-276	372	19	quality	quality	NOUN
gujaf-276	372	20	.	.	PUNCT
gujaf-276	373	1	it	it	PRON
gujaf-276	373	2	is	be	AUX
gujaf-276	373	3	recommended	recommend	VERB
gujaf-276	373	4	that	that	SCONJ
gujaf-276	373	5	companies	company	NOUN
gujaf-276	373	6	continue	continue	VERB
gujaf-276	373	7	to	to	PART
gujaf-276	373	8	prioritize	prioritize	VERB
gujaf-276	373	9	diversity	diversity	NOUN
gujaf-276	373	10	and	and	CCONJ
gujaf-276	373	11	inclusion	inclusion	NOUN
gujaf-276	373	12	efforts	effort	NOUN
gujaf-276	373	13	on	on	ADP
gujaf-276	373	14	their	their	PRON
gujaf-276	373	15	boards	board	NOUN
gujaf-276	373	16	,	,	PUNCT
gujaf-276	373	17	considering	consider	VERB
gujaf-276	373	18	the	the	DET
gujaf-276	373	19	wide	wide	ADV
gujaf-276	373	20	-	-	PUNCT
gujaf-276	373	21	ranging	range	VERB
gujaf-276	373	22	benefits	benefit	NOUN
gujaf-276	373	23	that	that	PRON
gujaf-276	373	24	diversity	diversity	NOUN
gujaf-276	373	25	can	can	AUX
gujaf-276	373	26	bring	bring	VERB
gujaf-276	373	27	to	to	ADP
gujaf-276	373	28	overall	overall	ADJ
gujaf-276	373	29	governance	governance	NOUN
gujaf-276	373	30	.	.	PUNCT
gujaf-276	374	1	listed	list	VERB
gujaf-276	374	2	consumer	consumer	NOUN
gujaf-276	374	3	goods	good	NOUN
gujaf-276	374	4	companies	company	NOUN
gujaf-276	374	5	should	should	AUX
gujaf-276	374	6	focus	focus	VERB
gujaf-276	374	7	on	on	ADP
gujaf-276	374	8	maintaining	maintain	VERB
gujaf-276	374	9	board	board	NOUN
gujaf-276	374	10	independence	independence	NOUN
gujaf-276	374	11	and	and	CCONJ
gujaf-276	374	12	ensuring	ensure	VERB
gujaf-276	374	13	the	the	DET
gujaf-276	374	14	presence	presence	NOUN
gujaf-276	374	15	of	of	ADP
gujaf-276	374	16	directors	director	NOUN
gujaf-276	374	17	with	with	ADP
gujaf-276	374	18	strong	strong	ADJ
gujaf-276	374	19	financial	financial	ADJ
gujaf-276	374	20	expertise	expertise	NOUN
gujaf-276	374	21	to	to	PART
gujaf-276	374	22	enhance	enhance	VERB
gujaf-276	374	23	audit	audit	NOUN
gujaf-276	374	24	quality	quality	NOUN
gujaf-276	374	25	.	.	PUNCT
gujaf-276	375	1	while	while	SCONJ
gujaf-276	375	2	the	the	DET
gujaf-276	375	3	relationship	relationship	NOUN
gujaf-276	375	4	between	between	ADP
gujaf-276	375	5	board	board	NOUN
gujaf-276	375	6	gender	gender	NOUN
gujaf-276	375	7	diversity	diversity	NOUN
gujaf-276	375	8	and	and	CCONJ
gujaf-276	375	9	audit	audit	NOUN
gujaf-276	375	10	quality	quality	NOUN
gujaf-276	375	11	remains	remain	VERB
gujaf-276	375	12	inconclusive	inconclusive	ADJ
gujaf-276	375	13	,	,	PUNCT
gujaf-276	375	14	it	it	PRON
gujaf-276	375	15	is	be	AUX
gujaf-276	375	16	crucial	crucial	ADJ
gujaf-276	375	17	to	to	PART
gujaf-276	375	18	promote	promote	VERB
gujaf-276	375	19	diversity	diversity	NOUN
gujaf-276	375	20	and	and	CCONJ
gujaf-276	375	21	inclusivity	inclusivity	NOUN
gujaf-276	375	22	on	on	ADP
gujaf-276	375	23	corporate	corporate	ADJ
gujaf-276	375	24	boards	board	NOUN
gujaf-276	375	25	for	for	ADP
gujaf-276	375	26	a	a	DET
gujaf-276	375	27	more	more	ADV
gujaf-276	375	28	robust	robust	ADJ
gujaf-276	375	29	governance	governance	NOUN
gujaf-276	375	30	framework	framework	NOUN
gujaf-276	375	31	.	.	PUNCT
gujaf-276	376	1	continuous	continuous	ADJ
gujaf-276	376	2	monitoring	monitoring	NOUN
gujaf-276	376	3	and	and	CCONJ
gujaf-276	376	4	research	research	NOUN
gujaf-276	376	5	in	in	ADP
gujaf-276	376	6	this	this	DET
gujaf-276	376	7	area	area	NOUN
gujaf-276	376	8	will	will	AUX
gujaf-276	376	9	help	help	VERB
gujaf-276	376	10	provide	provide	VERB
gujaf-276	376	11	more	more	ADJ
gujaf-276	376	12	clarity	clarity	NOUN
gujaf-276	376	13	on	on	ADP
gujaf-276	376	14	the	the	DET
gujaf-276	376	15	relationship	relationship	NOUN
gujaf-276	376	16	between	between	ADP
gujaf-276	376	17	gender	gender	NOUN
gujaf-276	376	18	diversity	diversity	NOUN
gujaf-276	376	19	and	and	CCONJ
gujaf-276	376	20	audit	audit	NOUN
gujaf-276	376	21	quality	quality	NOUN
gujaf-276	376	22	.	.	PUNCT
gujaf-276	377	1	this	this	DET
gujaf-276	377	2	study	study	NOUN
gujaf-276	377	3	makes	make	VERB
gujaf-276	377	4	a	a	DET
gujaf-276	377	5	valuable	valuable	ADJ
gujaf-276	377	6	contribution	contribution	NOUN
gujaf-276	377	7	to	to	ADP
gujaf-276	377	8	the	the	DET
gujaf-276	377	9	existing	exist	VERB
gujaf-276	377	10	literature	literature	NOUN
gujaf-276	377	11	by	by	ADP
gujaf-276	377	12	enhancing	enhance	VERB
gujaf-276	377	13	the	the	DET
gujaf-276	377	14	comprehension	comprehension	NOUN
gujaf-276	377	15	of	of	ADP
gujaf-276	377	16	board	board	NOUN
gujaf-276	377	17	characteristics	characteristic	NOUN
gujaf-276	377	18	and	and	CCONJ
gujaf-276	377	19	their	their	PRON
gujaf-276	377	20	impact	impact	NOUN
gujaf-276	377	21	on	on	ADP
gujaf-276	377	22	quality	quality	NOUN
gujaf-276	377	23	.	.	PUNCT
gujaf-276	378	1	specifically	specifically	ADV
gujaf-276	378	2	,	,	PUNCT
gujaf-276	378	3	it	it	PRON
gujaf-276	378	4	focuses	focus	VERB
gujaf-276	378	5	on	on	ADP
gujaf-276	378	6	three	three	NUM
gujaf-276	378	7	key	key	ADJ
gujaf-276	378	8	board	board	NOUN
gujaf-276	378	9	characteristics	characteristic	NOUN
gujaf-276	378	10	,	,	PUNCT
gujaf-276	378	11	namely	namely	ADV
gujaf-276	378	12	board	board	NOUN
gujaf-276	378	13	independence	independence	NOUN
gujaf-276	378	14	,	,	PUNCT
gujaf-276	378	15	board	board	NOUN
gujaf-276	378	16	financial	financial	ADJ
gujaf-276	378	17	expertise	expertise	NOUN
gujaf-276	378	18	,	,	PUNCT
gujaf-276	378	19	and	and	CCONJ
gujaf-276	378	20	board	board	NOUN
gujaf-276	378	21	gender	gender	NOUN
gujaf-276	378	22	diversity	diversity	NOUN
gujaf-276	378	23	.	.	PUNCT
gujaf-276	379	1	by	by	ADP
gujaf-276	379	2	examining	examine	VERB
gujaf-276	379	3	the	the	DET
gujaf-276	379	4	effects	effect	NOUN
gujaf-276	379	5	of	of	ADP
gujaf-276	379	6	these	these	DET
gujaf-276	379	7	characteristics	characteristic	NOUN
gujaf-276	379	8	on	on	ADP
gujaf-276	379	9	the	the	DET
gujaf-276	379	10	quality	quality	NOUN
gujaf-276	379	11	of	of	ADP
gujaf-276	379	12	listed	list	VERB
gujaf-276	379	13	consumer	consumer	NOUN
gujaf-276	379	14	goods	good	NOUN
gujaf-276	379	15	companies	company	NOUN
gujaf-276	379	16	in	in	ADP
gujaf-276	379	17	nigeria	nigeria	PROPN
gujaf-276	379	18	,	,	PUNCT
gujaf-276	379	19	this	this	DET
gujaf-276	379	20	research	research	NOUN
gujaf-276	379	21	provides	provide	VERB
gujaf-276	379	22	crucial	crucial	ADJ
gujaf-276	379	23	insights	insight	NOUN
gujaf-276	379	24	and	and	CCONJ
gujaf-276	379	25	contributes	contribute	VERB
gujaf-276	379	26	to	to	ADP
gujaf-276	379	27	a	a	DET
gujaf-276	379	28	deeper	deep	ADJ
gujaf-276	379	29	understanding	understanding	NOUN
gujaf-276	379	30	of	of	ADP
gujaf-276	379	31	the	the	DET
gujaf-276	379	32	subject	subject	NOUN
gujaf-276	379	33	matter	matter	NOUN
gujaf-276	379	34	.	.	PUNCT
gujaf-276	380	1	references	reference	NOUN
gujaf-276	380	2	adeyemi	adeyemi	ADV
gujaf-276	380	3	,	,	PUNCT
gujaf-276	380	4	s.	s.	PROPN
gujaf-276	380	5	b.	b.	PROPN
gujaf-276	380	6	,	,	PUNCT
gujaf-276	380	7	&	&	CCONJ
gujaf-276	380	8	fagbemi	fagbemi	PROPN
gujaf-276	380	9	,	,	PUNCT
gujaf-276	380	10	t.	t.	PROPN
gujaf-276	380	11	o.	o.	PROPN
gujaf-276	380	12	(	(	PUNCT
gujaf-276	380	13	2010	2010	NUM
gujaf-276	380	14	)	)	PUNCT
gujaf-276	380	15	.	.	PUNCT
gujaf-276	381	1	audit	audit	NOUN
gujaf-276	381	2	quality	quality	NOUN
gujaf-276	381	3	,	,	PUNCT
gujaf-276	381	4	corporate	corporate	ADJ
gujaf-276	381	5	governance	governance	NOUN
gujaf-276	381	6	and	and	CCONJ
gujaf-276	381	7	firm	firm	ADJ
gujaf-276	381	8	characteristics	characteristic	NOUN
gujaf-276	381	9	in	in	ADP
gujaf-276	381	10	nigeria	nigeria	PROPN
gujaf-276	381	11	.	.	PUNCT
gujaf-276	382	1	international	international	ADJ
gujaf-276	382	2	journal	journal	PROPN
gujaf-276	382	3	of	of	ADP
gujaf-276	382	4	business	business	NOUN
gujaf-276	382	5	and	and	CCONJ
gujaf-276	382	6	management	management	NOUN
gujaf-276	382	7	,	,	PUNCT
gujaf-276	382	8	5(5	5(5	NUM
gujaf-276	382	9	)	)	PUNCT
gujaf-276	382	10	,	,	PUNCT
gujaf-276	382	11	169	169	NUM
gujaf-276	382	12	-	-	SYM
gujaf-276	382	13	179	179	NUM
gujaf-276	382	14	.	.	PUNCT
gujaf-276	383	1	aifuwa	aifuwa	PROPN
gujaf-276	383	2	,	,	PUNCT
gujaf-276	383	3	o.h	o.h	PROPN
gujaf-276	383	4	.	.	PROPN
gujaf-276	383	5	,	,	PUNCT
gujaf-276	383	6	&	&	CCONJ
gujaf-276	383	7	embele	embele	PROPN
gujaf-276	383	8	,	,	PUNCT
gujaf-276	383	9	k.	k.	PROPN
gujaf-276	383	10	(	(	PUNCT
gujaf-276	383	11	2019	2019	NUM
gujaf-276	383	12	)	)	PUNCT
gujaf-276	383	13	.	.	PUNCT
gujaf-276	384	1	board	board	NOUN
gujaf-276	384	2	characteristics	characteristic	NOUN
gujaf-276	384	3	and	and	CCONJ
gujaf-276	384	4	financial	financial	ADJ
gujaf-276	384	5	reporting	reporting	NOUN
gujaf-276	384	6	.	.	PUNCT
gujaf-276	385	1	journal	journal	NOUN
gujaf-276	385	2	of	of	ADP
gujaf-276	385	3	accounting	accounting	NOUN
gujaf-276	385	4	and	and	CCONJ
gujaf-276	385	5	financial	financial	ADJ
gujaf-276	385	6	management	management	NOUN
gujaf-276	385	7	,	,	PUNCT
gujaf-276	385	8	5(1	5(1	NUM
gujaf-276	385	9	)	)	PUNCT
gujaf-276	385	10	,	,	PUNCT
gujaf-276	385	11	30	30	NUM
gujaf-276	385	12	-	-	SYM
gujaf-276	385	13	49	49	NUM
gujaf-276	385	14	.	.	PUNCT
gujaf-276	386	1	akhidime	akhidime	PROPN
gujaf-276	386	2	,	,	PUNCT
gujaf-276	386	3	a.	a.	NOUN
gujaf-276	386	4	(	(	PUNCT
gujaf-276	386	5	2015	2015	NUM
gujaf-276	386	6	)	)	PUNCT
gujaf-276	386	7	.	.	PUNCT
gujaf-276	387	1	board	board	NOUN
gujaf-276	387	2	structure	structure	NOUN
gujaf-276	387	3	,	,	PUNCT
gujaf-276	387	4	corporate	corporate	ADJ
gujaf-276	387	5	characteristics	characteristic	NOUN
gujaf-276	387	6	and	and	CCONJ
gujaf-276	387	7	audit	audit	NOUN
gujaf-276	387	8	quality	quality	NOUN
gujaf-276	387	9	of	of	ADP
gujaf-276	387	10	nigeria	nigeria	PROPN
gujaf-276	387	11	banks	bank	NOUN
gujaf-276	387	12	.	.	PUNCT
gujaf-276	388	1	international	international	ADJ
gujaf-276	388	2	journal	journal	PROPN
gujaf-276	388	3	of	of	ADP
gujaf-276	388	4	economics	economic	NOUN
gujaf-276	388	5	,	,	PUNCT
gujaf-276	388	6	commerce	commerce	NOUN
gujaf-276	388	7	and	and	CCONJ
gujaf-276	388	8	management	management	NOUN
gujaf-276	388	9	,	,	PUNCT
gujaf-276	388	10	3(6	3(6	NUM
gujaf-276	388	11	)	)	PUNCT
gujaf-276	388	12	,	,	PUNCT
gujaf-276	388	13	832	832	NUM
gujaf-276	388	14	-	-	SYM
gujaf-276	388	15	846	846	NUM
gujaf-276	388	16	.	.	PUNCT
gujaf-276	389	1	gusau	gusau	PROPN
gujaf-276	389	2	journal	journal	PROPN
gujaf-276	389	3	of	of	ADP
gujaf-276	389	4	accounting	accounting	NOUN
gujaf-276	389	5	and	and	CCONJ
gujaf-276	389	6	finance	finance	NOUN
gujaf-276	389	7	,	,	PUNCT
gujaf-276	389	8	vol	vol	NOUN
gujaf-276	389	9	.	.	PROPN
gujaf-276	389	10	5	5	NUM
gujaf-276	389	11	,	,	PUNCT
gujaf-276	389	12	issue	issue	NOUN
gujaf-276	389	13	1	1	NUM
gujaf-276	389	14	,	,	PUNCT
gujaf-276	389	15	april	april	PROPN
gujaf-276	389	16	,	,	PUNCT
gujaf-276	389	17	2024	2024	NUM
gujaf-276	389	18	64	64	NUM
gujaf-276	389	19	akhidime	akhidime	NOUN
gujaf-276	389	20	,	,	PUNCT
gujaf-276	389	21	a.e	a.e	PROPN
gujaf-276	389	22	.	.	PROPN
gujaf-276	389	23	(	(	PUNCT
gujaf-276	389	24	2019	2019	NUM
gujaf-276	389	25	)	)	PUNCT
gujaf-276	389	26	.	.	PUNCT
gujaf-276	390	1	drivers	driver	NOUN
gujaf-276	390	2	of	of	ADP
gujaf-276	390	3	audit	audit	NOUN
gujaf-276	390	4	failure	failure	NOUN
gujaf-276	390	5	and	and	CCONJ
gujaf-276	390	6	fraudulent	fraudulent	ADJ
gujaf-276	390	7	financial	financial	ADJ
gujaf-276	390	8	reporting	reporting	NOUN
gujaf-276	390	9	:	:	PUNCT
gujaf-276	390	10	evidence	evidence	NOUN
gujaf-276	390	11	from	from	ADP
gujaf-276	390	12	nigerian	nigerian	ADJ
gujaf-276	390	13	distressed	distressed	ADJ
gujaf-276	390	14	banks	bank	NOUN
gujaf-276	390	15	.	.	PUNCT
gujaf-276	391	1	management	management	NOUN
gujaf-276	391	2	&	&	CCONJ
gujaf-276	391	3	accounting	accounting	PROPN
gujaf-276	391	4	review	review	PROPN
gujaf-276	391	5	,	,	PUNCT
gujaf-276	391	6	18(1	18(1	NUM
gujaf-276	391	7	)	)	PUNCT
gujaf-276	391	8	,	,	PUNCT
gujaf-276	391	9	1	1	NUM
gujaf-276	391	10	-	-	SYM
gujaf-276	391	11	24	24	NUM
gujaf-276	391	12	.	.	PUNCT
gujaf-276	392	1	akintayo	akintayo	PROPN
gujaf-276	392	2	,	,	PUNCT
gujaf-276	392	3	j.	j.	PROPN
gujaf-276	392	4	s.	s.	PROPN
gujaf-276	392	5	,	,	PUNCT
gujaf-276	392	6	&	&	CCONJ
gujaf-276	392	7	salman	salman	PROPN
gujaf-276	392	8	,	,	PUNCT
gujaf-276	392	9	r.	r.	PROPN
gujaf-276	392	10	t.	t.	PROPN
gujaf-276	392	11	(	(	PUNCT
gujaf-276	392	12	2018	2018	NUM
gujaf-276	392	13	)	)	PUNCT
gujaf-276	392	14	.	.	PUNCT
gujaf-276	393	1	effects	effect	NOUN
gujaf-276	393	2	of	of	ADP
gujaf-276	393	3	audit	audit	NOUN
gujaf-276	393	4	quality	quality	NOUN
gujaf-276	393	5	and	and	CCONJ
gujaf-276	393	6	corporate	corporate	ADJ
gujaf-276	393	7	governance	governance	NOUN
gujaf-276	393	8	on	on	ADP
gujaf-276	393	9	earnings	earning	NOUN
gujaf-276	393	10	management	management	NOUN
gujaf-276	393	11	of	of	ADP
gujaf-276	393	12	quoted	quote	VERB
gujaf-276	393	13	deposit	deposit	NOUN
gujaf-276	393	14	money	money	NOUN
gujaf-276	393	15	banks	bank	NOUN
gujaf-276	393	16	in	in	ADP
gujaf-276	393	17	nigeria	nigeria	PROPN
gujaf-276	393	18	.	.	PUNCT
gujaf-276	394	1	world	world	PROPN
gujaf-276	394	2	academy	academy	PROPN
gujaf-276	394	3	of	of	ADP
gujaf-276	394	4	science	science	PROPN
gujaf-276	394	5	,	,	PUNCT
gujaf-276	394	6	engineering	engineering	NOUN
gujaf-276	394	7	and	and	CCONJ
gujaf-276	394	8	technology	technology	NOUN
gujaf-276	394	9	.	.	PUNCT
gujaf-276	395	1	international	international	ADJ
gujaf-276	395	2	journal	journal	PROPN
gujaf-276	395	3	of	of	ADP
gujaf-276	395	4	economics	economic	NOUN
gujaf-276	395	5	and	and	CCONJ
gujaf-276	395	6	management	management	NOUN
gujaf-276	395	7	engineering	engineering	NOUN
gujaf-276	395	8	,	,	PUNCT
gujaf-276	395	9	12(6	12(6	NUM
gujaf-276	395	10	)	)	PUNCT
gujaf-276	395	11	,	,	PUNCT
gujaf-276	395	12	690	690	NUM
gujaf-276	395	13	–	–	PUNCT
gujaf-276	395	14	696	696	NUM
gujaf-276	395	15	.	.	PUNCT
gujaf-276	396	1	aladdin	aladdin	VERB
gujaf-276	396	2	,	,	PUNCT
gujaf-276	396	3	d.	d.	PROPN
gujaf-276	396	4	,	,	PUNCT
gujaf-276	396	5	zeena	zeena	PROPN
gujaf-276	396	6	,	,	PUNCT
gujaf-276	396	7	m.	m.	NOUN
gujaf-276	396	8	,	,	PUNCT
gujaf-276	396	9	&	&	CCONJ
gujaf-276	396	10	islam	islam	PROPN
gujaf-276	396	11	,	,	PUNCT
gujaf-276	396	12	a.	a.	NOUN
gujaf-276	396	13	(	(	PUNCT
gujaf-276	396	14	2018	2018	NUM
gujaf-276	396	15	)	)	PUNCT
gujaf-276	396	16	.	.	PUNCT
gujaf-276	397	1	corporate	corporate	ADJ
gujaf-276	397	2	governance	governance	NOUN
gujaf-276	397	3	and	and	CCONJ
gujaf-276	397	4	auditor	auditor	NOUN
gujaf-276	397	5	quality	quality	NOUN
gujaf-276	397	6	choice	choice	NOUN
gujaf-276	397	7	:	:	PUNCT
gujaf-276	397	8	evidence	evidence	NOUN
gujaf-276	397	9	from	from	ADP
gujaf-276	397	10	palestinian	palestinian	ADJ
gujaf-276	397	11	corporations	corporation	NOUN
gujaf-276	397	12	.	.	PUNCT
gujaf-276	398	1	international	international	ADJ
gujaf-276	398	2	journal	journal	PROPN
gujaf-276	398	3	of	of	ADP
gujaf-276	398	4	economics	economic	NOUN
gujaf-276	398	5	and	and	CCONJ
gujaf-276	398	6	financial	financial	ADJ
gujaf-276	398	7	issue	issue	NOUN
gujaf-276	398	8	,	,	PUNCT
gujaf-276	398	9	2(8	2(8	NUM
gujaf-276	398	10	)	)	PUNCT
gujaf-276	398	11	,	,	PUNCT
gujaf-276	398	12	47	47	NUM
gujaf-276	398	13	-	-	SYM
gujaf-276	398	14	53	53	NUM
gujaf-276	398	15	alade	alade	NOUN
gujaf-276	398	16	,	,	PUNCT
gujaf-276	398	17	m.	m.	PROPN
gujaf-276	398	18	e.	e.	PROPN
gujaf-276	398	19	,	,	PUNCT
gujaf-276	398	20	aina	aina	PROPN
gujaf-276	398	21	,	,	PUNCT
gujaf-276	398	22	o.	o.	PROPN
gujaf-276	398	23	b.	b.	PROPN
gujaf-276	398	24	,	,	PUNCT
gujaf-276	398	25	&	&	CCONJ
gujaf-276	398	26	odugbemi	odugbemi	PROPN
gujaf-276	398	27	,	,	PUNCT
gujaf-276	398	28	o.	o.	NOUN
gujaf-276	398	29	m.	m.	NOUN
gujaf-276	398	30	(	(	PUNCT
gujaf-276	398	31	2022	2022	NUM
gujaf-276	398	32	)	)	PUNCT
gujaf-276	398	33	.	.	PUNCT
gujaf-276	399	1	corporate	corporate	ADJ
gujaf-276	399	2	governance	governance	NOUN
gujaf-276	399	3	characteristics	characteristic	NOUN
gujaf-276	399	4	and	and	CCONJ
gujaf-276	399	5	audit	audit	NOUN
gujaf-276	399	6	quality	quality	NOUN
gujaf-276	399	7	of	of	ADP
gujaf-276	399	8	listed	list	VERB
gujaf-276	399	9	insurance	insurance	NOUN
gujaf-276	399	10	firms	firm	NOUN
gujaf-276	399	11	in	in	ADP
gujaf-276	399	12	nigeria	nigeria	PROPN
gujaf-276	399	13	.	.	PUNCT
gujaf-276	400	1	corporate	corporate	ADJ
gujaf-276	400	2	governance	governance	NOUN
gujaf-276	400	3	characteristics	characteristic	NOUN
gujaf-276	400	4	and	and	CCONJ
gujaf-276	400	5	audit	audit	NOUN
gujaf-276	400	6	quality	quality	NOUN
gujaf-276	400	7	of	of	ADP
gujaf-276	400	8	listed	list	VERB
gujaf-276	400	9	insurance	insurance	NOUN
gujaf-276	400	10	firms	firm	NOUN
gujaf-276	400	11	in	in	ADP
gujaf-276	400	12	nigeria	nigeria	PROPN
gujaf-276	400	13	.	.	PUNCT
gujaf-276	401	1	global	global	ADJ
gujaf-276	401	2	journal	journal	PROPN
gujaf-276	401	3	of	of	ADP
gujaf-276	401	4	accounting	accounting	NOUN
gujaf-276	401	5	,	,	PUNCT
gujaf-276	401	6	8(1	8(1	NOUN
gujaf-276	401	7	)	)	PUNCT
gujaf-276	401	8	,	,	PUNCT
gujaf-276	401	9	1	1	NUM
gujaf-276	401	10	-	-	SYM
gujaf-276	401	11	12	12	NUM
gujaf-276	401	12	.	.	PUNCT
gujaf-276	402	1	alade	alade	PROPN
gujaf-276	402	2	,	,	PUNCT
gujaf-276	402	3	m.e	m.e	PROPN
gujaf-276	402	4	.	.	PROPN
gujaf-276	402	5	(	(	PUNCT
gujaf-276	402	6	2018	2018	NUM
gujaf-276	402	7	)	)	PUNCT
gujaf-276	402	8	.	.	PUNCT
gujaf-276	403	1	the	the	DET
gujaf-276	403	2	effect	effect	NOUN
gujaf-276	403	3	of	of	ADP
gujaf-276	403	4	international	international	ADJ
gujaf-276	403	5	financial	financial	ADJ
gujaf-276	403	6	reporting	reporting	NOUN
gujaf-276	403	7	standards	standard	NOUN
gujaf-276	403	8	adoption	adoption	NOUN
gujaf-276	403	9	on	on	ADP
gujaf-276	403	10	value	value	NOUN
gujaf-276	403	11	relevance	relevance	NOUN
gujaf-276	403	12	of	of	ADP
gujaf-276	403	13	accounting	account	VERB
gujaf-276	403	14	information	information	NOUN
gujaf-276	403	15	in	in	ADP
gujaf-276	403	16	the	the	DET
gujaf-276	403	17	nigerian	nigerian	ADJ
gujaf-276	403	18	stock	stock	NOUN
gujaf-276	403	19	market	market	NOUN
gujaf-276	403	20	.	.	PUNCT
gujaf-276	404	1	a	a	DET
gujaf-276	404	2	doctoral	doctoral	ADJ
gujaf-276	404	3	degree	degree	NOUN
gujaf-276	404	4	thesis	thesis	NOUN
gujaf-276	404	5	.	.	PUNCT
gujaf-276	405	1	bakare	bakare	PROPN
gujaf-276	405	2	,	,	PUNCT
gujaf-276	405	3	i.	i.	PROPN
gujaf-276	405	4	(	(	PUNCT
gujaf-276	405	5	2019	2019	NUM
gujaf-276	405	6	)	)	PUNCT
gujaf-276	405	7	.	.	PUNCT
gujaf-276	406	1	board	board	NOUN
gujaf-276	406	2	independence	independence	NOUN
gujaf-276	406	3	and	and	CCONJ
gujaf-276	406	4	audit	audit	NOUN
gujaf-276	406	5	quality	quality	NOUN
gujaf-276	406	6	in	in	ADP
gujaf-276	406	7	nigeria	nigeria	PROPN
gujaf-276	406	8	.	.	PUNCT
gujaf-276	407	1	international	international	ADJ
gujaf-276	407	2	accounting	accounting	NOUN
gujaf-276	407	3	and	and	CCONJ
gujaf-276	407	4	taxation	taxation	NOUN
gujaf-276	407	5	,	,	PUNCT
gujaf-276	407	6	3(1	3(1	NUM
gujaf-276	407	7	)	)	PUNCT
gujaf-276	407	8	,	,	PUNCT
gujaf-276	407	9	1	1	NUM
gujaf-276	407	10	-	-	SYM
gujaf-276	407	11	11	11	NUM
gujaf-276	407	12	.	.	PUNCT
gujaf-276	408	1	chouaibi	chouaibi	NOUN
gujaf-276	408	2	,	,	PUNCT
gujaf-276	408	3	j.	j.	PROPN
gujaf-276	408	4	,	,	PUNCT
gujaf-276	408	5	&	&	CCONJ
gujaf-276	408	6	boulhaga	boulhaga	NOUN
gujaf-276	408	7	,	,	PUNCT
gujaf-276	408	8	m.	m.	NOUN
gujaf-276	408	9	(	(	PUNCT
gujaf-276	408	10	2020	2020	NUM
gujaf-276	408	11	)	)	PUNCT
gujaf-276	408	12	.	.	PUNCT
gujaf-276	409	1	the	the	DET
gujaf-276	409	2	effect	effect	NOUN
gujaf-276	409	3	of	of	ADP
gujaf-276	409	4	the	the	DET
gujaf-276	409	5	board	board	NOUN
gujaf-276	409	6	of	of	ADP
gujaf-276	409	7	directors	director	NOUN
gujaf-276	409	8	and	and	CCONJ
gujaf-276	409	9	audit	audit	VERB
gujaf-276	409	10	quality	quality	NOUN
gujaf-276	409	11	on	on	ADP
gujaf-276	409	12	disclosure	disclosure	NOUN
gujaf-276	409	13	of	of	ADP
gujaf-276	409	14	internal	internal	ADJ
gujaf-276	409	15	control	control	NOUN
gujaf-276	409	16	practices	practice	NOUN
gujaf-276	409	17	:	:	PUNCT
gujaf-276	409	18	evidence	evidence	NOUN
gujaf-276	409	19	from	from	ADP
gujaf-276	409	20	european	european	ADJ
gujaf-276	409	21	companies	company	NOUN
gujaf-276	409	22	.	.	PUNCT
gujaf-276	410	1	journal	journal	NOUN
gujaf-276	410	2	of	of	ADP
gujaf-276	410	3	modern	modern	ADJ
gujaf-276	410	4	accounting	accounting	NOUN
gujaf-276	410	5	and	and	CCONJ
gujaf-276	410	6	auditing	auditing	NOUN
gujaf-276	410	7	,	,	PUNCT
gujaf-276	410	8	16(4	16(4	NUM
gujaf-276	410	9	)	)	PUNCT
gujaf-276	410	10	,	,	PUNCT
gujaf-276	410	11	171	171	NUM
gujaf-276	410	12	-	-	SYM
gujaf-276	410	13	189	189	NUM
gujaf-276	410	14	.	.	PUNCT
gujaf-276	410	15	daifei	daifei	PROPN
gujaf-276	410	16	,	,	PUNCT
gujaf-276	410	17	y.	y.	PROPN
gujaf-276	410	18	f.	f.	PROPN
gujaf-276	410	19	(	(	PUNCT
gujaf-276	410	20	2014	2014	NUM
gujaf-276	410	21	)	)	PUNCT
gujaf-276	410	22	.	.	PUNCT
gujaf-276	411	1	the	the	DET
gujaf-276	411	2	determinants	determinant	NOUN
gujaf-276	411	3	of	of	ADP
gujaf-276	411	4	fair	fair	ADJ
gujaf-276	411	5	value	value	NOUN
gujaf-276	411	6	measurements	measurement	NOUN
gujaf-276	411	7	:	:	PUNCT
gujaf-276	411	8	international	international	ADJ
gujaf-276	411	9	evidence	evidence	NOUN
gujaf-276	411	10	.	.	PUNCT
gujaf-276	412	1	australia	australia	PROPN
gujaf-276	412	2	:	:	PUNCT
gujaf-276	412	3	griffith	griffith	PROPN
gujaf-276	412	4	business	business	NOUN
gujaf-276	412	5	school	school	PROPN
gujaf-276	412	6	,	,	PUNCT
gujaf-276	412	7	griffith	griffith	PROPN
gujaf-276	412	8	university	university	PROPN
gujaf-276	412	9	defond	defond	NOUN
gujaf-276	412	10	,	,	PUNCT
gujaf-276	412	11	m.	m.	NOUN
gujaf-276	412	12	,	,	PUNCT
gujaf-276	412	13	&	&	CCONJ
gujaf-276	412	14	jieying	jieying	PROPN
gujaf-276	412	15	,	,	PUNCT
gujaf-276	412	16	z.	z.	PROPN
gujaf-276	412	17	(	(	PUNCT
gujaf-276	412	18	2014	2014	NUM
gujaf-276	412	19	)	)	PUNCT
gujaf-276	412	20	.	.	PUNCT
gujaf-276	413	1	a	a	DET
gujaf-276	413	2	review	review	NOUN
gujaf-276	413	3	of	of	ADP
gujaf-276	413	4	archival	archival	NOUN
gujaf-276	413	5	auditing	auditing	NOUN
gujaf-276	413	6	research	research	NOUN
gujaf-276	413	7	.	.	PUNCT
gujaf-276	414	1	journal	journal	NOUN
gujaf-276	414	2	of	of	ADP
gujaf-276	414	3	accounting	accounting	NOUN
gujaf-276	414	4	and	and	CCONJ
gujaf-276	414	5	economics	economic	NOUN
gujaf-276	414	6	,	,	PUNCT
gujaf-276	414	7	58(2	58(2	NUM
gujaf-276	414	8	):	):	PUNCT
gujaf-276	414	9	275326	275326	NUM
gujaf-276	414	10	.	.	PUNCT
gujaf-276	415	1	francis	francis	PROPN
gujaf-276	415	2	,	,	PUNCT
gujaf-276	415	3	j.	j.	PROPN
gujaf-276	415	4	r.	r.	PROPN
gujaf-276	415	5	(	(	PUNCT
gujaf-276	415	6	2004	2004	NUM
gujaf-276	415	7	)	)	PUNCT
gujaf-276	415	8	.	.	PUNCT
gujaf-276	416	1	what	what	PRON
gujaf-276	416	2	do	do	AUX
gujaf-276	416	3	we	we	PRON
gujaf-276	416	4	know	know	VERB
gujaf-276	416	5	about	about	ADP
gujaf-276	416	6	audit	audit	NOUN
gujaf-276	416	7	quality	quality	NOUN
gujaf-276	416	8	?	?	PUNCT
gujaf-276	417	1	the	the	DET
gujaf-276	417	2	british	british	PROPN
gujaf-276	417	3	accounting	accounting	PROPN
gujaf-276	417	4	review	review	PROPN
gujaf-276	417	5	,	,	PUNCT
gujaf-276	417	6	36(4	36(4	NUM
gujaf-276	417	7	)	)	PUNCT
gujaf-276	417	8	,	,	PUNCT
gujaf-276	417	9	345	345	NUM
gujaf-276	417	10	-	-	SYM
gujaf-276	417	11	368	368	NUM
gujaf-276	417	12	.	.	PUNCT
gujaf-276	418	1	frankel	frankel	PROPN
gujaf-276	418	2	,	,	PUNCT
gujaf-276	418	3	r.	r.	PROPN
gujaf-276	418	4	m.	m.	PROPN
gujaf-276	418	5	,	,	PUNCT
gujaf-276	418	6	marilyn	marilyn	PROPN
gujaf-276	418	7	,	,	PUNCT
gujaf-276	418	8	f.	f.	PROPN
gujaf-276	418	9	j.	j.	PROPN
gujaf-276	418	10	,	,	PUNCT
gujaf-276	418	11	&	&	CCONJ
gujaf-276	418	12	karen	karen	PROPN
gujaf-276	418	13	,	,	PUNCT
gujaf-276	418	14	k.	k.	PROPN
gujaf-276	418	15	n.	n.	PROPN
gujaf-276	418	16	(	(	PUNCT
gujaf-276	418	17	2002	2002	NUM
gujaf-276	418	18	)	)	PUNCT
gujaf-276	418	19	.	.	PUNCT
gujaf-276	419	1	the	the	DET
gujaf-276	419	2	relation	relation	NOUN
gujaf-276	419	3	between	between	ADP
gujaf-276	419	4	auditors	auditor	NOUN
gujaf-276	419	5	'	'	PART
gujaf-276	419	6	fees	fee	NOUN
gujaf-276	419	7	for	for	ADP
gujaf-276	419	8	nonaudit	nonaudit	PROPN
gujaf-276	419	9	services	service	NOUN
gujaf-276	419	10	and	and	CCONJ
gujaf-276	419	11	earnings	earning	NOUN
gujaf-276	419	12	management	management	NOUN
gujaf-276	419	13	.	.	PUNCT
gujaf-276	420	1	the	the	DET
gujaf-276	420	2	accounting	accounting	NOUN
gujaf-276	420	3	review	review	NOUN
gujaf-276	420	4	,	,	PUNCT
gujaf-276	420	5	77(s-1	77(s-1	NUM
gujaf-276	420	6	)	)	PUNCT
gujaf-276	420	7	,	,	PUNCT
gujaf-276	420	8	71	71	NUM
gujaf-276	420	9	-	-	SYM
gujaf-276	420	10	105	105	NUM
gujaf-276	420	11	.	.	PUNCT
gujaf-276	420	12	isa	isa	PROPN
gujaf-276	420	13	,	,	PUNCT
gujaf-276	420	14	m.	m.	NOUN
gujaf-276	420	15	a.	a.	PROPN
gujaf-276	420	16	,	,	PUNCT
gujaf-276	420	17	&	&	CCONJ
gujaf-276	420	18	muhammad	muhammad	PROPN
gujaf-276	420	19	,	,	PUNCT
gujaf-276	420	20	s.	s.	PROPN
gujaf-276	420	21	(	(	PUNCT
gujaf-276	420	22	2015	2015	NUM
gujaf-276	420	23	)	)	PUNCT
gujaf-276	420	24	.	.	PUNCT
gujaf-276	421	1	the	the	DET
gujaf-276	421	2	impact	impact	NOUN
gujaf-276	421	3	of	of	ADP
gujaf-276	421	4	board	board	NOUN
gujaf-276	421	5	characteristics	characteristic	NOUN
gujaf-276	421	6	on	on	ADP
gujaf-276	421	7	corporate	corporate	ADJ
gujaf-276	421	8	social	social	ADJ
gujaf-276	421	9	responsibility	responsibility	NOUN
gujaf-276	421	10	disclosure	disclosure	NOUN
gujaf-276	421	11	:	:	PUNCT
gujaf-276	421	12	evidence	evidence	NOUN
gujaf-276	421	13	from	from	ADP
gujaf-276	421	14	nigerian	nigerian	ADJ
gujaf-276	421	15	food	food	NOUN
gujaf-276	421	16	product	product	NOUN
gujaf-276	421	17	firms	firm	NOUN
gujaf-276	421	18	.	.	PUNCT
gujaf-276	422	1	international	international	ADJ
gujaf-276	422	2	journal	journal	PROPN
gujaf-276	422	3	of	of	ADP
gujaf-276	422	4	management	management	NOUN
gujaf-276	422	5	science	science	NOUN
gujaf-276	422	6	and	and	CCONJ
gujaf-276	422	7	business	business	NOUN
gujaf-276	422	8	administration	administration	NOUN
gujaf-276	422	9	,	,	PUNCT
gujaf-276	422	10	1(12	1(12	NUM
gujaf-276	422	11	)	)	PUNCT
gujaf-276	422	12	,	,	PUNCT
gujaf-276	422	13	34	34	NUM
gujaf-276	422	14	-	-	SYM
gujaf-276	422	15	45	45	NUM
gujaf-276	422	16	.	.	PUNCT
gujaf-276	423	1	gusau	gusau	PROPN
gujaf-276	423	2	journal	journal	PROPN
gujaf-276	423	3	of	of	ADP
gujaf-276	423	4	accounting	accounting	NOUN
gujaf-276	423	5	and	and	CCONJ
gujaf-276	423	6	finance	finance	NOUN
gujaf-276	423	7	,	,	PUNCT
gujaf-276	423	8	vol	vol	NOUN
gujaf-276	423	9	.	.	PROPN
gujaf-276	423	10	5	5	NUM
gujaf-276	423	11	,	,	PUNCT
gujaf-276	423	12	issue	issue	NOUN
gujaf-276	423	13	1	1	NUM
gujaf-276	423	14	,	,	PUNCT
gujaf-276	423	15	april	april	PROPN
gujaf-276	423	16	,	,	PUNCT
gujaf-276	423	17	2024	2024	NUM
gujaf-276	423	18	65	65	NUM
gujaf-276	423	19	jensen	jensen	PROPN
gujaf-276	423	20	,	,	PUNCT
gujaf-276	423	21	m.	m.	PROPN
gujaf-276	423	22	c.	c.	PROPN
gujaf-276	423	23	(	(	PUNCT
gujaf-276	423	24	1986	1986	NUM
gujaf-276	423	25	)	)	PUNCT
gujaf-276	423	26	.	.	PUNCT
gujaf-276	424	1	agency	agency	NOUN
gujaf-276	424	2	cost	cost	NOUN
gujaf-276	424	3	of	of	ADP
gujaf-276	424	4	free	free	ADJ
gujaf-276	424	5	cash	cash	NOUN
gujaf-276	424	6	flow	flow	NOUN
gujaf-276	424	7	,	,	PUNCT
gujaf-276	424	8	corporate	corporate	ADJ
gujaf-276	424	9	finance	finance	NOUN
gujaf-276	424	10	,	,	PUNCT
gujaf-276	424	11	and	and	CCONJ
gujaf-276	424	12	takeovers	takeover	NOUN
gujaf-276	424	13	.	.	PUNCT
gujaf-276	425	1	corporate	corporate	ADJ
gujaf-276	425	2	finance	finance	NOUN
gujaf-276	425	3	,	,	PUNCT
gujaf-276	425	4	and	and	CCONJ
gujaf-276	425	5	takeovers	takeover	NOUN
gujaf-276	425	6	.	.	PUNCT
gujaf-276	426	1	american	american	PROPN
gujaf-276	426	2	economic	economic	PROPN
gujaf-276	426	3	review	review	PROPN
gujaf-276	426	4	,	,	PUNCT
gujaf-276	426	5	76(2	76(2	NUM
gujaf-276	426	6	)	)	PUNCT
gujaf-276	426	7	.	.	PUNCT
gujaf-276	427	1	jensen	jensen	PROPN
gujaf-276	427	2	,	,	PUNCT
gujaf-276	427	3	m.	m.	PROPN
gujaf-276	427	4	c.	c.	PROPN
gujaf-276	427	5	,	,	PUNCT
gujaf-276	427	6	&	&	CCONJ
gujaf-276	427	7	meclcling	meclcle	VERB
gujaf-276	427	8	,	,	PUNCT
gujaf-276	427	9	w.	w.	PROPN
gujaf-276	427	10	h.	h.	PROPN
gujaf-276	427	11	(	(	PUNCT
gujaf-276	427	12	1976	1976	NUM
gujaf-276	427	13	)	)	PUNCT
gujaf-276	427	14	.	.	PUNCT
gujaf-276	428	1	theory	theory	NOUN
gujaf-276	428	2	of	of	ADP
gujaf-276	428	3	the	the	DET
gujaf-276	428	4	firm	firm	NOUN
gujaf-276	428	5	:	:	PUNCT
gujaf-276	428	6	managerial	managerial	ADJ
gujaf-276	428	7	behavior	behavior	NOUN
gujaf-276	428	8	,	,	PUNCT
gujaf-276	428	9	agencycosts	agencycost	NOUN
gujaf-276	428	10	and	and	CCONJ
gujaf-276	428	11	ownership	ownership	NOUN
gujaf-276	428	12	structure	structure	NOUN
gujaf-276	428	13	.	.	PUNCT
gujaf-276	429	1	journal	journal	NOUN
gujaf-276	429	2	of	of	ADP
gujaf-276	429	3	financial	financial	ADJ
gujaf-276	429	4	economics	economic	NOUN
gujaf-276	429	5	,	,	PUNCT
gujaf-276	429	6	3(4	3(4	NUM
gujaf-276	429	7	)	)	PUNCT
gujaf-276	429	8	305	305	NUM
gujaf-276	429	9	-	-	SYM
gujaf-276	429	10	360	360	NUM
gujaf-276	429	11	.	.	PUNCT
gujaf-276	430	1	khudhaira	khudhaira	PROPN
gujaf-276	430	2	,	,	PUNCT
gujaf-276	430	3	d.z	d.z	PROPN
gujaf-276	430	4	.	.	PROPN
gujaf-276	430	5	,	,	PUNCT
gujaf-276	430	6	khudhair	khudhair	PROPN
gujaf-276	430	7	,	,	PUNCT
gujaf-276	430	8	f.	f.	PROPN
gujaf-276	430	9	,	,	PUNCT
gujaf-276	430	10	al	al	PROPN
gujaf-276	430	11	-	-	PUNCT
gujaf-276	430	12	zubaidia	zubaidia	PROPN
gujaf-276	430	13	,	,	PUNCT
gujaf-276	430	14	a.	a.	PROPN
gujaf-276	430	15	,	,	PUNCT
gujaf-276	430	16	&	&	CCONJ
gujaf-276	430	17	raja	raja	PROPN
gujaf-276	430	18	,	,	PUNCT
gujaf-276	430	19	a.	a.	NOUN
gujaf-276	430	20	a.	a.	NOUN
gujaf-276	430	21	(	(	PUNCT
gujaf-276	430	22	2019	2019	NUM
gujaf-276	430	23	)	)	PUNCT
gujaf-276	430	24	.	.	PUNCT
gujaf-276	431	1	the	the	DET
gujaf-276	431	2	effect	effect	NOUN
gujaf-276	431	3	of	of	ADP
gujaf-276	431	4	board	board	NOUN
gujaf-276	431	5	characteristics	characteristic	NOUN
gujaf-276	431	6	and	and	CCONJ
gujaf-276	431	7	audit	audit	NOUN
gujaf-276	431	8	committee	committee	NOUN
gujaf-276	431	9	characteristics	characteristic	NOUN
gujaf-276	431	10	on	on	ADP
gujaf-276	431	11	audit	audit	NOUN
gujaf-276	431	12	quality	quality	NOUN
gujaf-276	431	13	.	.	PUNCT
gujaf-276	432	1	management	management	NOUN
gujaf-276	432	2	science	science	NOUN
gujaf-276	432	3	letters	letter	NOUN
gujaf-276	432	4	,	,	PUNCT
gujaf-276	432	5	9	9	NUM
gujaf-276	432	6	,	,	PUNCT
gujaf-276	432	7	271–282	271–282	NUM
gujaf-276	432	8	.	.	PUNCT
gujaf-276	433	1	madrigal	madrigal	PROPN
gujaf-276	433	2	,	,	PUNCT
gujaf-276	433	3	m.	m.	NOUN
gujaf-276	433	4	,	,	PUNCT
gujaf-276	433	5	guzmán	guzmán	PROPN
gujaf-276	433	6	,	,	PUNCT
gujaf-276	433	7	b.	b.	PROPN
gujaf-276	433	8	,	,	PUNCT
gujaf-276	433	9	&	&	CCONJ
gujaf-276	433	10	guzmán	guzmán	PROPN
gujaf-276	433	11	,	,	PUNCT
gujaf-276	433	12	c.	c.	NOUN
gujaf-276	433	13	(	(	PUNCT
gujaf-276	433	14	2015	2015	NUM
gujaf-276	433	15	)	)	PUNCT
gujaf-276	433	16	.	.	PUNCT
gujaf-276	434	1	determinants	determinant	NOUN
gujaf-276	434	2	of	of	ADP
gujaf-276	434	3	corporate	corporate	ADJ
gujaf-276	434	4	risk	risk	NOUN
gujaf-276	434	5	disclosure	disclosure	NOUN
gujaf-276	434	6	in	in	ADP
gujaf-276	434	7	large	large	ADJ
gujaf-276	434	8	spanish	spanish	ADJ
gujaf-276	434	9	companies	company	NOUN
gujaf-276	434	10	:	:	PUNCT
gujaf-276	434	11	a	a	DET
gujaf-276	434	12	snapshot	snapshot	NOUN
gujaf-276	434	13	.	.	PUNCT
gujaf-276	435	1	contaduría	contaduría	VERB
gujaf-276	435	2	y	y	PROPN
gujaf-276	435	3	administración	administración	PROPN
gujaf-276	435	4	,	,	PUNCT
gujaf-276	435	5	60(4	60(4	NUM
gujaf-276	435	6	)	)	PUNCT
gujaf-276	435	7	,	,	PUNCT
gujaf-276	435	8	757	757	PROPN
gujaf-276	435	9	-	-	SYM
gujaf-276	435	10	775	775	NUM
gujaf-276	435	11	.	.	PUNCT
gujaf-276	436	1	miller	miller	PROPN
gujaf-276	436	2	,	,	PUNCT
gujaf-276	436	3	t.	t.	PROPN
gujaf-276	436	4	,	,	PUNCT
gujaf-276	436	5	&	&	CCONJ
gujaf-276	436	6	triana	triana	PROPN
gujaf-276	436	7	,	,	PUNCT
gujaf-276	436	8	m.	m.	NOUN
gujaf-276	436	9	(	(	PUNCT
gujaf-276	436	10	2009	2009	NUM
gujaf-276	436	11	)	)	PUNCT
gujaf-276	436	12	.	.	PUNCT
gujaf-276	437	1	demographic	demographic	ADJ
gujaf-276	437	2	diversity	diversity	NOUN
gujaf-276	437	3	in	in	ADP
gujaf-276	437	4	the	the	DET
gujaf-276	437	5	boardroom	boardroom	NOUN
gujaf-276	437	6	:	:	PUNCT
gujaf-276	437	7	mediator	mediator	NOUN
gujaf-276	437	8	of	of	ADP
gujaf-276	437	9	the	the	DET
gujaf-276	437	10	board	board	NOUN
gujaf-276	437	11	diversity	diversity	NOUN
gujaf-276	437	12	firm	firm	NOUN
gujaf-276	437	13	performance	performance	NOUN
gujaf-276	437	14	relationship	relationship	NOUN
gujaf-276	437	15	.	.	PUNCT
gujaf-276	438	1	journal	journal	PROPN
gujaf-276	438	2	of	of	ADP
gujaf-276	438	3	management	management	NOUN
gujaf-276	438	4	studies	study	NOUN
gujaf-276	438	5	,	,	PUNCT
gujaf-276	438	6	46(5	46(5	NOUN
gujaf-276	438	7	)	)	PUNCT
gujaf-276	438	8	,	,	PUNCT
gujaf-276	438	9	755	755	NUM
gujaf-276	438	10	-	-	SYM
gujaf-276	438	11	786	786	NUM
gujaf-276	438	12	..	..	PUNCT
gujaf-276	438	13	moses	moses	PROPN
gujaf-276	438	14	,	,	PUNCT
gujaf-276	438	15	t.	t.	PROPN
gujaf-276	438	16	,	,	PUNCT
gujaf-276	438	17	offurum	offurum	PROPN
gujaf-276	438	18	c.o	c.o	PROPN
gujaf-276	438	19	.	.	PROPN
gujaf-276	438	20	&	&	CCONJ
gujaf-276	438	21	egbe	egbe	PROPN
gujaf-276	438	22	,	,	PUNCT
gujaf-276	438	23	s.	s.	PROPN
gujaf-276	438	24	(	(	PUNCT
gujaf-276	438	25	2016	2016	NUM
gujaf-276	438	26	)	)	PUNCT
gujaf-276	438	27	.	.	PUNCT
gujaf-276	439	1	audit	audit	NOUN
gujaf-276	439	2	committee	committee	NOUN
gujaf-276	439	3	characteristics	characteristic	NOUN
gujaf-276	439	4	and	and	CCONJ
gujaf-276	439	5	quality	quality	NOUN
gujaf-276	439	6	of	of	ADP
gujaf-276	439	7	financial	financial	ADJ
gujaf-276	439	8	reporting	reporting	NOUN
gujaf-276	439	9	in	in	ADP
gujaf-276	439	10	quoted	quote	VERB
gujaf-276	439	11	nigerian	nigerian	ADJ
gujaf-276	439	12	banks	bank	NOUN
gujaf-276	439	13	.	.	PUNCT
gujaf-276	440	1	international	international	ADJ
gujaf-276	440	2	journal	journal	PROPN
gujaf-276	440	3	of	of	ADP
gujaf-276	440	4	advanced	advanced	ADJ
gujaf-276	440	5	academic	academic	ADJ
gujaf-276	440	6	research	research	NOUN
gujaf-276	440	7	social	social	PROPN
gujaf-276	440	8	&	&	CCONJ
gujaf-276	440	9	management	management	NOUN
gujaf-276	440	10	sciences	sciences	PROPN
gujaf-276	440	11	,	,	PUNCT
gujaf-276	440	12	2(5	2(5	NUM
gujaf-276	440	13	)	)	PUNCT
gujaf-276	440	14	.	.	PUNCT
gujaf-276	441	1	musa	musa	PROPN
gujaf-276	441	2	,	,	PUNCT
gujaf-276	441	3	b.	b.	PROPN
gujaf-276	441	4	b.	b.	PROPN
gujaf-276	441	5	,	,	PUNCT
gujaf-276	441	6	maihankali	maihankali	ADJ
gujaf-276	441	7	,	,	PUNCT
gujaf-276	441	8	m.	m.	NOUN
gujaf-276	441	9	,	,	PUNCT
gujaf-276	441	10	kubuza	kubuza	NOUN
gujaf-276	441	11	,	,	PUNCT
gujaf-276	441	12	a.	a.	PROPN
gujaf-276	441	13	,	,	PUNCT
gujaf-276	441	14	&	&	CCONJ
gujaf-276	441	15	polycarp	polycarp	PROPN
gujaf-276	441	16	,	,	PUNCT
gujaf-276	441	17	s.	s.	PROPN
gujaf-276	441	18	u.	u.	PROPN
gujaf-276	441	19	(	(	PUNCT
gujaf-276	441	20	2021	2021	NUM
gujaf-276	441	21	)	)	PUNCT
gujaf-276	441	22	.	.	PUNCT
gujaf-276	442	1	corporate	corporate	ADJ
gujaf-276	442	2	board	board	NOUN
gujaf-276	442	3	attributes	attribute	VERB
gujaf-276	442	4	,	,	PUNCT
gujaf-276	442	5	bank	bank	NOUN
gujaf-276	442	6	audit	audit	NOUN
gujaf-276	442	7	quality	quality	NOUN
gujaf-276	442	8	,	,	PUNCT
gujaf-276	442	9	bank	bank	NOUN
gujaf-276	442	10	performance	performance	NOUN
gujaf-276	442	11	and	and	CCONJ
gujaf-276	442	12	deposit	deposit	NOUN
gujaf-276	442	13	money	money	NOUN
gujaf-276	442	14	banks	bank	NOUN
gujaf-276	442	15	in	in	ADP
gujaf-276	442	16	nigeria	nigeria	PROPN
gujaf-276	442	17	.	.	PUNCT
gujaf-276	443	1	research	research	NOUN
gujaf-276	443	2	journal	journal	PROPN
gujaf-276	443	3	of	of	ADP
gujaf-276	443	4	finance	finance	NOUN
gujaf-276	443	5	and	and	CCONJ
gujaf-276	443	6	accounting	accounting	NOUN
gujaf-276	443	7	,	,	PUNCT
gujaf-276	443	8	12(6	12(6	NUM
gujaf-276	443	9	)	)	PUNCT
gujaf-276	443	10	,	,	PUNCT
gujaf-276	443	11	2633	2633	NUM
gujaf-276	443	12	.	.	PUNCT
gujaf-276	444	1	mustapha	mustapha	PROPN
gujaf-276	444	2	,	,	PUNCT
gujaf-276	444	3	u.a	u.a	PROPN
gujaf-276	444	4	.	.	PROPN
gujaf-276	444	5	,	,	PUNCT
gujaf-276	444	6	rashid	rashid	PROPN
gujaf-276	444	7	,	,	PUNCT
gujaf-276	444	8	n.n.m	n.n.m	INTJ
gujaf-276	444	9	.	.	PUNCT
gujaf-276	444	10	,	,	PUNCT
gujaf-276	444	11	lateef	lateef	PROPN
gujaf-276	444	12	,	,	PUNCT
gujaf-276	444	13	s.a	s.a	PROPN
gujaf-276	444	14	.	.	PROPN
gujaf-276	444	15	,	,	PUNCT
gujaf-276	444	16	&	&	CCONJ
gujaf-276	444	17	bala	bala	PROPN
gujaf-276	444	18	,	,	PUNCT
gujaf-276	444	19	a.	a.	NOUN
gujaf-276	444	20	(	(	PUNCT
gujaf-276	444	21	2019	2019	NUM
gujaf-276	444	22	)	)	PUNCT
gujaf-276	444	23	.	.	PUNCT
gujaf-276	445	1	the	the	DET
gujaf-276	445	2	effect	effect	NOUN
gujaf-276	445	3	of	of	ADP
gujaf-276	445	4	corporate	corporate	ADJ
gujaf-276	445	5	governance	governance	NOUN
gujaf-276	445	6	attributes	attribute	VERB
gujaf-276	445	7	on	on	ADP
gujaf-276	445	8	audit	audit	NOUN
gujaf-276	445	9	quality	quality	NOUN
gujaf-276	445	10	in	in	ADP
gujaf-276	445	11	nigeria	nigeria	PROPN
gujaf-276	445	12	.	.	PUNCT
gujaf-276	446	1	international	international	ADJ
gujaf-276	446	2	journal	journal	NOUN
gujaf-276	446	3	of	of	ADP
gujaf-276	446	4	recent	recent	ADJ
gujaf-276	446	5	technology	technology	NOUN
gujaf-276	446	6	and	and	CCONJ
gujaf-276	446	7	engineering	engineering	NOUN
gujaf-276	446	8	,	,	PUNCT
gujaf-276	446	9	8(4	8(4	NUM
gujaf-276	446	10	)	)	PUNCT
gujaf-276	446	11	,	,	PUNCT
gujaf-276	446	12	4882	4882	NUM
gujaf-276	446	13	-	-	SYM
gujaf-276	446	14	4886	4886	NUM
gujaf-276	446	15	.	.	PUNCT
gujaf-276	447	1	natasya	natasya	PROPN
gujaf-276	447	2	,	,	PUNCT
gujaf-276	447	3	a.	a.	PROPN
gujaf-276	447	4	w.	w.	PROPN
gujaf-276	447	5	,	,	PUNCT
gujaf-276	447	6	&	&	CCONJ
gujaf-276	447	7	yustrida	yustrida	PROPN
gujaf-276	447	8	,	,	PUNCT
gujaf-276	447	9	b.	b.	PROPN
gujaf-276	447	10	(	(	PUNCT
gujaf-276	447	11	2020	2020	NUM
gujaf-276	447	12	)	)	PUNCT
gujaf-276	447	13	.	.	PUNCT
gujaf-276	448	1	effectiveness	effectiveness	NOUN
gujaf-276	448	2	of	of	ADP
gujaf-276	448	3	corporate	corporate	ADJ
gujaf-276	448	4	governance	governance	NOUN
gujaf-276	448	5	and	and	CCONJ
gujaf-276	448	6	audit	audit	NOUN
gujaf-276	448	7	quality	quality	NOUN
gujaf-276	448	8	:	:	PUNCT
gujaf-276	448	9	the	the	DET
gujaf-276	448	10	role	role	NOUN
gujaf-276	448	11	of	of	ADP
gujaf-276	448	12	ownership	ownership	NOUN
gujaf-276	448	13	concentration	concentration	NOUN
gujaf-276	448	14	as	as	ADP
gujaf-276	448	15	moderation	moderation	NOUN
gujaf-276	448	16	.	.	PUNCT
gujaf-276	449	1	etikonomi	etikonomi	NOUN
gujaf-276	449	2	19(1	19(1	NUM
gujaf-276	449	3	)	)	PUNCT
gujaf-276	449	4	,	,	PUNCT
gujaf-276	449	5	131	131	NUM
gujaf-276	449	6	–	–	SYM
gujaf-276	449	7	140	140	NUM
gujaf-276	449	8	.	.	PUNCT
gujaf-276	450	1	nwekemezie	nwekemezie	ADJ
gujaf-276	450	2	,	,	PUNCT
gujaf-276	450	3	o.	o.	PROPN
gujaf-276	450	4	a.	a.	PROPN
gujaf-276	450	5	,	,	PUNCT
gujaf-276	450	6	&	&	CCONJ
gujaf-276	450	7	odum	odum	PROPN
gujaf-276	450	8	,	,	PUNCT
gujaf-276	450	9	c.	c.	PROPN
gujaf-276	450	10	g.	g.	PROPN
gujaf-276	450	11	(	(	PUNCT
gujaf-276	450	12	2021	2021	NUM
gujaf-276	450	13	)	)	PUNCT
gujaf-276	450	14	.	.	PUNCT
gujaf-276	451	1	effect	effect	NOUN
gujaf-276	451	2	of	of	ADP
gujaf-276	451	3	board	board	NOUN
gujaf-276	451	4	heterogeneity	heterogeneity	NOUN
gujaf-276	451	5	on	on	ADP
gujaf-276	451	6	audit	audit	NOUN
gujaf-276	451	7	quality	quality	NOUN
gujaf-276	451	8	of	of	ADP
gujaf-276	451	9	banks	bank	NOUN
gujaf-276	451	10	in	in	ADP
gujaf-276	451	11	nigeria	nigeria	PROPN
gujaf-276	451	12	.	.	PUNCT
gujaf-276	452	1	contemporary	contemporary	ADJ
gujaf-276	452	2	journal	journal	PROPN
gujaf-276	452	3	of	of	ADP
gujaf-276	452	4	management	management	NOUN
gujaf-276	452	5	,	,	PUNCT
gujaf-276	452	6	2(3	2(3	NUM
gujaf-276	452	7	)	)	PUNCT
gujaf-276	452	8	,	,	PUNCT
gujaf-276	452	9	40	40	NUM
gujaf-276	452	10	-	-	SYM
gujaf-276	452	11	51	51	NUM
gujaf-276	452	12	.	.	PUNCT
gujaf-276	453	1	ogoun	ogoun	PROPN
gujaf-276	453	2	,	,	PUNCT
gujaf-276	453	3	s.	s.	PROPN
gujaf-276	453	4	,	,	PUNCT
gujaf-276	453	5	&	&	CCONJ
gujaf-276	453	6	perelayefa	perelayefa	NOUN
gujaf-276	453	7	,	,	PUNCT
gujaf-276	453	8	o.	o.	PROPN
gujaf-276	453	9	g.	g.	PROPN
gujaf-276	453	10	(	(	PUNCT
gujaf-276	453	11	2020	2020	NUM
gujaf-276	453	12	)	)	PUNCT
gujaf-276	453	13	.	.	PUNCT
gujaf-276	454	1	corporate	corporate	ADJ
gujaf-276	454	2	governance	governance	NOUN
gujaf-276	454	3	and	and	CCONJ
gujaf-276	454	4	audit	audit	NOUN
gujaf-276	454	5	quality	quality	NOUN
gujaf-276	454	6	in	in	ADP
gujaf-276	454	7	nigeria	nigeria	PROPN
gujaf-276	454	8	.	.	PUNCT
gujaf-276	455	1	american	american	PROPN
gujaf-276	455	2	journal	journal	PROPN
gujaf-276	455	3	of	of	ADP
gujaf-276	455	4	industrial	industrial	ADJ
gujaf-276	455	5	and	and	CCONJ
gujaf-276	455	6	business	business	NOUN
gujaf-276	455	7	management	management	NOUN
gujaf-276	455	8	,	,	PUNCT
gujaf-276	455	9	10	10	NUM
gujaf-276	455	10	,	,	PUNCT
gujaf-276	455	11	250	250	NUM
gujaf-276	455	12	-	-	SYM
gujaf-276	455	13	261	261	NUM
gujaf-276	455	14	.	.	PUNCT
gujaf-276	456	1	okeke	okeke	ADJ
gujaf-276	456	2	,	,	PUNCT
gujaf-276	456	3	o.	o.	PROPN
gujaf-276	456	4	n.	n.	PROPN
gujaf-276	456	5	,	,	PUNCT
gujaf-276	456	6	orjinta	orjinta	PROPN
gujaf-276	456	7	,	,	PUNCT
gujaf-276	456	8	h.	h.	PROPN
gujaf-276	456	9	i.	i.	PROPN
gujaf-276	456	10	,	,	PUNCT
gujaf-276	456	11	&	&	CCONJ
gujaf-276	456	12	ofor	ofor	PROPN
gujaf-276	456	13	,	,	PUNCT
gujaf-276	456	14	n.	n.	NOUN
gujaf-276	456	15	t.	t.	PROPN
gujaf-276	456	16	(	(	PUNCT
gujaf-276	456	17	2022	2022	NUM
gujaf-276	456	18	)	)	PUNCT
gujaf-276	456	19	.	.	PUNCT
gujaf-276	457	1	corporate	corporate	ADJ
gujaf-276	457	2	governance	governance	NOUN
gujaf-276	457	3	and	and	CCONJ
gujaf-276	457	4	audit	audit	NOUN
gujaf-276	457	5	quality	quality	NOUN
gujaf-276	457	6	;	;	PUNCT
gujaf-276	457	7	evidence	evidence	NOUN
gujaf-276	457	8	from	from	ADP
gujaf-276	457	9	nigeria	nigeria	PROPN
gujaf-276	457	10	breweries	brewery	NOUN
gujaf-276	457	11	.	.	PUNCT
gujaf-276	458	1	iiard	iiard	PROPN
gujaf-276	458	2	international	international	ADJ
gujaf-276	458	3	journal	journal	NOUN
gujaf-276	458	4	of	of	ADP
gujaf-276	458	5	banking	banking	NOUN
gujaf-276	458	6	and	and	CCONJ
gujaf-276	458	7	finance	finance	NOUN
gujaf-276	458	8	research	research	NOUN
gujaf-276	458	9	e	e	NOUN
gujaf-276	458	10	-	-	NOUN
gujaf-276	458	11	issn	issn	PROPN
gujaf-276	458	12	,	,	PUNCT
gujaf-276	458	13	8(1	8(1	NOUN
gujaf-276	458	14	)	)	PUNCT
gujaf-276	458	15	,	,	PUNCT
gujaf-276	458	16	61	61	NUM
gujaf-276	458	17	-	-	SYM
gujaf-276	458	18	76	76	NUM
gujaf-276	458	19	.	.	PUNCT
gujaf-276	459	1	gusau	gusau	PROPN
gujaf-276	459	2	journal	journal	PROPN
gujaf-276	459	3	of	of	ADP
gujaf-276	459	4	accounting	accounting	NOUN
gujaf-276	459	5	and	and	CCONJ
gujaf-276	459	6	finance	finance	NOUN
gujaf-276	459	7	,	,	PUNCT
gujaf-276	459	8	vol	vol	NOUN
gujaf-276	459	9	.	.	PROPN
gujaf-276	459	10	5	5	NUM
gujaf-276	459	11	,	,	PUNCT
gujaf-276	459	12	issue	issue	NOUN
gujaf-276	459	13	1	1	NUM
gujaf-276	459	14	,	,	PUNCT
gujaf-276	459	15	april	april	PROPN
gujaf-276	459	16	,	,	PUNCT
gujaf-276	459	17	2024	2024	NUM
gujaf-276	459	18	66	66	NUM
gujaf-276	459	19	olabisi	olabisi	ADJ
gujaf-276	459	20	,	,	PUNCT
gujaf-276	459	21	j.	j.	PROPN
gujaf-276	459	22	,	,	PUNCT
gujaf-276	459	23	kajola	kajola	PROPN
gujaf-276	459	24	,	,	PUNCT
gujaf-276	459	25	s.o	s.o	PROPN
gujaf-276	459	26	.	.	PROPN
gujaf-276	459	27	,	,	PUNCT
gujaf-276	459	28	abioro	abioro	PROPN
gujaf-276	459	29	,	,	PUNCT
gujaf-276	459	30	m.a	m.a	PROPN
gujaf-276	459	31	.	.	PROPN
gujaf-276	459	32	,	,	PUNCT
gujaf-276	459	33	&	&	CCONJ
gujaf-276	459	34	oworu	oworu	PROPN
gujaf-276	459	35	,	,	PUNCT
gujaf-276	459	36	o.o	o.o	PROPN
gujaf-276	459	37	.	.	PROPN
gujaf-276	459	38	(	(	PUNCT
gujaf-276	459	39	2020	2020	NUM
gujaf-276	459	40	)	)	PUNCT
gujaf-276	459	41	.	.	PUNCT
gujaf-276	460	1	determinants	determinant	NOUN
gujaf-276	460	2	of	of	ADP
gujaf-276	460	3	audit	audit	NOUN
gujaf-276	460	4	quality	quality	NOUN
gujaf-276	460	5	:	:	PUNCT
gujaf-276	460	6	evidence	evidence	NOUN
gujaf-276	460	7	from	from	ADP
gujaf-276	460	8	nigerian	nigerian	ADJ
gujaf-276	460	9	listed	list	VERB
gujaf-276	460	10	insurance	insurance	NOUN
gujaf-276	460	11	companies	company	NOUN
gujaf-276	460	12	.	.	PUNCT
gujaf-276	461	1	journal	journal	PROPN
gujaf-276	461	2	of	of	ADP
gujaf-276	461	3	volgograd	volgograd	PROPN
gujaf-276	461	4	state	state	PROPN
gujaf-276	461	5	university	university	PROPN
gujaf-276	461	6	,	,	PUNCT
gujaf-276	461	7	economics	economic	NOUN
gujaf-276	461	8	,	,	PUNCT
gujaf-276	461	9	22(2	22(2	NUM
gujaf-276	461	10	)	)	PUNCT
gujaf-276	461	11	,	,	PUNCT
gujaf-276	461	12	182	182	NUM
gujaf-276	461	13	-	-	SYM
gujaf-276	461	14	192	192	NUM
gujaf-276	461	15	.	.	PUNCT
gujaf-276	462	1	saidu	saidu	PROPN
gujaf-276	462	2	,	,	PUNCT
gujaf-276	462	3	m.	m.	NOUN
gujaf-276	462	4	,	,	PUNCT
gujaf-276	462	5	&	&	CCONJ
gujaf-276	462	6	aifuwa	aifuwa	PROPN
gujaf-276	462	7	,	,	PUNCT
gujaf-276	462	8	h.	h.	PROPN
gujaf-276	462	9	o	o	PROPN
gujaf-276	462	10	(	(	PUNCT
gujaf-276	462	11	2020	2020	NUM
gujaf-276	462	12	)	)	PUNCT
gujaf-276	462	13	.	.	PUNCT
gujaf-276	463	1	board	board	NOUN
gujaf-276	463	2	characteristics	characteristic	NOUN
gujaf-276	463	3	and	and	CCONJ
gujaf-276	463	4	audit	audit	NOUN
gujaf-276	463	5	quality	quality	NOUN
gujaf-276	463	6	:	:	PUNCT
gujaf-276	463	7	the	the	DET
gujaf-276	463	8	moderating	moderate	VERB
gujaf-276	463	9	role	role	NOUN
gujaf-276	463	10	of	of	ADP
gujaf-276	463	11	gender	gender	NOUN
gujaf-276	463	12	diversity	diversity	NOUN
gujaf-276	463	13	.	.	PUNCT
gujaf-276	464	1	international	international	ADJ
gujaf-276	464	2	journal	journal	PROPN
gujaf-276	464	3	of	of	ADP
gujaf-276	464	4	business	business	PROPN
gujaf-276	464	5	&	&	CCONJ
gujaf-276	464	6	law	law	PROPN
gujaf-276	464	7	research	research	NOUN
gujaf-276	464	8	8(1	8(1	NOUN
gujaf-276	464	9	)	)	PUNCT
gujaf-276	464	10	,	,	PUNCT
gujaf-276	464	11	144	144	NUM
gujaf-276	464	12	-	-	SYM
gujaf-276	464	13	155	155	NUM
gujaf-276	464	14	.	.	PUNCT
gujaf-276	465	1	salehi	salehi	NOUN
gujaf-276	465	2	,	,	PUNCT
gujaf-276	465	3	m.	m.	NOUN
gujaf-276	465	4	and	and	CCONJ
gujaf-276	465	5	azary	azary	ADJ
gujaf-276	465	6	,	,	PUNCT
gujaf-276	465	7	z.	z.	PROPN
gujaf-276	465	8	(	(	PUNCT
gujaf-276	465	9	2008	2008	NUM
gujaf-276	465	10	)	)	PUNCT
gujaf-276	465	11	.	.	PUNCT
gujaf-276	466	1	fraud	fraud	NOUN
gujaf-276	466	2	detection	detection	NOUN
gujaf-276	466	3	and	and	CCONJ
gujaf-276	466	4	audit	audit	NOUN
gujaf-276	466	5	expectation	expectation	NOUN
gujaf-276	466	6	gap	gap	NOUN
gujaf-276	466	7	:	:	PUNCT
gujaf-276	466	8	empirical	empirical	ADJ
gujaf-276	466	9	evidence	evidence	NOUN
gujaf-276	466	10	from	from	ADP
gujaf-276	466	11	iranian	iranian	ADJ
gujaf-276	466	12	bankers	banker	NOUN
gujaf-276	466	13	,	,	PUNCT
gujaf-276	466	14	international	international	ADJ
gujaf-276	466	15	journal	journal	NOUN
gujaf-276	466	16	of	of	ADP
gujaf-276	466	17	business	business	NOUN
gujaf-276	466	18	and	and	CCONJ
gujaf-276	466	19	management	management	NOUN
gujaf-276	466	20	,	,	PUNCT
gujaf-276	466	21	3(10	3(10	NUM
gujaf-276	466	22	)	)	PUNCT
gujaf-276	466	23	,	,	PUNCT
gujaf-276	466	24	65	65	NUM
gujaf-276	466	25	–	–	SYM
gujaf-276	466	26	77	77	NUM
gujaf-276	466	27	.	.	PUNCT
gujaf-276	466	28	salehi	salehi	NOUN
gujaf-276	466	29	,	,	PUNCT
gujaf-276	466	30	m.	m.	NOUN
gujaf-276	466	31	and	and	CCONJ
gujaf-276	466	32	kangarlouei	kangarlouei	PROPN
gujaf-276	466	33	,	,	PUNCT
gujaf-276	466	34	s.j	s.j	PROPN
gujaf-276	466	35	.	.	PROPN
gujaf-276	466	36	(	(	PUNCT
gujaf-276	466	37	2010	2010	NUM
gujaf-276	466	38	)	)	PUNCT
gujaf-276	466	39	.	.	PUNCT
gujaf-276	467	1	an	an	DET
gujaf-276	467	2	investigation	investigation	NOUN
gujaf-276	467	3	of	of	ADP
gujaf-276	467	4	the	the	DET
gujaf-276	467	5	effect	effect	NOUN
gujaf-276	467	6	of	of	ADP
gujaf-276	467	7	audit	audit	NOUN
gujaf-276	467	8	quality	quality	NOUN
gujaf-276	467	9	on	on	ADP
gujaf-276	467	10	accrual	accrual	ADJ
gujaf-276	467	11	reliability	reliability	NOUN
gujaf-276	467	12	of	of	ADP
gujaf-276	467	13	listed	list	VERB
gujaf-276	467	14	companies	company	NOUN
gujaf-276	467	15	on	on	ADP
gujaf-276	467	16	tehran	tehran	PROPN
gujaf-276	467	17	stock	stock	PROPN
gujaf-276	467	18	exchange	exchange	PROPN
gujaf-276	467	19	,	,	PUNCT
gujaf-276	467	20	review	review	NOUN
gujaf-276	467	21	of	of	ADP
gujaf-276	467	22	international	international	ADJ
gujaf-276	467	23	comparative	comparative	ADJ
gujaf-276	467	24	management	management	NOUN
gujaf-276	467	25	,	,	PUNCT
gujaf-276	467	26	11(5	11(5	NUM
gujaf-276	467	27	)	)	PUNCT
gujaf-276	467	28	,	,	PUNCT
gujaf-276	467	29	940	940	NUM
gujaf-276	467	30	–	–	SYM
gujaf-276	467	31	960	960	NUM
gujaf-276	467	32	.	.	X
gujaf-276	468	1	sanyaolu	sanyaolu	PROPN
gujaf-276	468	2	,	,	PUNCT
gujaf-276	468	3	w.	w.	PROPN
gujaf-276	468	4	a.	a.	PROPN
gujaf-276	468	5	,	,	PUNCT
gujaf-276	468	6	animasaun	animasaun	PROPN
gujaf-276	468	7	r.	r.	PROPN
gujaf-276	468	8	o.	o.	PROPN
gujaf-276	468	9	,	,	PUNCT
gujaf-276	468	10	&	&	CCONJ
gujaf-276	468	11	tonade	tonade	VERB
gujaf-276	468	12	a	a	DET
gujaf-276	468	13	m.	m.	NOUN
gujaf-276	468	14	(	(	PUNCT
gujaf-276	468	15	2020	2020	NUM
gujaf-276	468	16	)	)	PUNCT
gujaf-276	468	17	.	.	PUNCT
gujaf-276	469	1	board	board	NOUN
gujaf-276	469	2	attributes	attribute	NOUN
gujaf-276	469	3	and	and	CCONJ
gujaf-276	469	4	external	external	ADJ
gujaf-276	469	5	audit	audit	NOUN
gujaf-276	469	6	firm	firm	ADJ
gujaf-276	469	7	choice	choice	NOUN
gujaf-276	469	8	of	of	ADP
gujaf-276	469	9	nigerian	nigerian	PROPN
gujaf-276	469	10	listed	list	VERB
gujaf-276	469	11	non	non	ADJ
gujaf-276	469	12	-	-	ADJ
gujaf-276	469	13	financial	financial	ADJ
gujaf-276	469	14	firms	firm	NOUN
gujaf-276	469	15	:	:	PUNCT
gujaf-276	469	16	evidence	evidence	NOUN
gujaf-276	469	17	from	from	ADP
gujaf-276	469	18	logit	logit	PROPN
gujaf-276	469	19	regression	regression	NOUN
gujaf-276	469	20	.	.	PUNCT
gujaf-276	470	1	estudios	estudio	NOUN
gujaf-276	470	2	de	de	PROPN
gujaf-276	470	3	economia	economia	X
gujaf-276	470	4	aplicada	aplicada	PROPN
gujaf-276	470	5	,	,	PUNCT
gujaf-276	470	6	39(2	39(2	NUM
gujaf-276	470	7	)	)	PUNCT
gujaf-276	470	8	,	,	PUNCT
gujaf-276	470	9	issn	issn	PROPN
gujaf-276	470	10	:	:	PUNCT
gujaf-276	470	11	11333197	11333197	NUM
gujaf-276	470	12	.	.	PUNCT
gujaf-276	471	1	sanyaolu	sanyaolu	PROPN
gujaf-276	471	2	,	,	PUNCT
gujaf-276	471	3	w.	w.	PROPN
gujaf-276	471	4	a.	a.	PROPN
gujaf-276	471	5	,	,	PUNCT
gujaf-276	471	6	tonade	tonade	NOUN
gujaf-276	471	7	,	,	PUNCT
gujaf-276	471	8	a.	a.	NOUN
gujaf-276	471	9	m.	m.	PROPN
gujaf-276	471	10	&	&	CCONJ
gujaf-276	471	11	adejumo	adejumo	PROPN
gujaf-276	471	12	,	,	PUNCT
gujaf-276	471	13	b.	b.	PROPN
gujaf-276	471	14	t.	t.	PROPN
gujaf-276	471	15	(	(	PUNCT
gujaf-276	471	16	2021	2021	NUM
gujaf-276	471	17	)	)	PUNCT
gujaf-276	471	18	.	.	PUNCT
gujaf-276	472	1	corporate	corporate	ADJ
gujaf-276	472	2	board	board	NOUN
gujaf-276	472	3	of	of	ADP
gujaf-276	472	4	directors	director	NOUN
gujaf-276	472	5	’	'	PUNCT
gujaf-276	472	6	attributes	attribute	NOUN
gujaf-276	472	7	and	and	CCONJ
gujaf-276	472	8	audit	audit	NOUN
gujaf-276	472	9	fees	fee	NOUN
gujaf-276	472	10	.	.	PUNCT
gujaf-276	473	1	acta	acta	PROPN
gujaf-276	473	2	univ	univ	PROPN
gujaf-276	473	3	.	.	PUNCT
gujaf-276	474	1	sapientiae	sapientiae	PROPN
gujaf-276	474	2	,	,	PUNCT
gujaf-276	474	3	economics	economic	NOUN
gujaf-276	474	4	and	and	CCONJ
gujaf-276	474	5	business	business	NOUN
gujaf-276	474	6	,	,	PUNCT
gujaf-276	474	7	9	9	NUM
gujaf-276	474	8	,	,	PUNCT
gujaf-276	474	9	156–172	156–172	NUM
gujaf-276	474	10	.	.	PUNCT
gujaf-276	475	1	soyemi	soyemi	PROPN
gujaf-276	475	2	,	,	PUNCT
gujaf-276	475	3	k.	k.	PROPN
gujaf-276	475	4	a.	a.	PROPN
gujaf-276	475	5	(	(	PUNCT
gujaf-276	475	6	2020	2020	NUM
gujaf-276	475	7	)	)	PUNCT
gujaf-276	475	8	.	.	PUNCT
gujaf-276	476	1	internal	internal	ADJ
gujaf-276	476	2	corporate	corporate	ADJ
gujaf-276	476	3	governance	governance	NOUN
gujaf-276	476	4	practices	practice	NOUN
gujaf-276	476	5	and	and	CCONJ
gujaf-276	476	6	choice	choice	NOUN
gujaf-276	476	7	of	of	ADP
gujaf-276	476	8	external	external	ADJ
gujaf-276	476	9	auditor	auditor	NOUN
gujaf-276	476	10	in	in	ADP
gujaf-276	476	11	nigeria	nigeria	PROPN
gujaf-276	476	12	:	:	PUNCT
gujaf-276	476	13	a	a	DET
gujaf-276	476	14	logistic	logistic	ADJ
gujaf-276	476	15	regression	regression	NOUN
gujaf-276	476	16	analysis	analysis	NOUN
gujaf-276	476	17	.	.	PUNCT
gujaf-276	477	1	binus	binus	NOUN
gujaf-276	477	2	business	business	PROPN
gujaf-276	477	3	review	review	NOUN
gujaf-276	477	4	11(1	11(1	NUM
gujaf-276	477	5	)	)	PUNCT
gujaf-276	477	6	,	,	PUNCT
gujaf-276	477	7	9–16	9–16	PROPN
gujaf-276	477	8	.	.	PUNCT
gujaf-276	477	9	stanley	stanley	PROPN
gujaf-276	477	10	,	,	PUNCT
gujaf-276	477	11	j.	j.	PROPN
gujaf-276	477	12	d.	d.	PROPN
gujaf-276	477	13	,	,	PUNCT
gujaf-276	477	14	&	&	CCONJ
gujaf-276	477	15	todd	todd	PROPN
gujaf-276	477	16	,	,	PUNCT
gujaf-276	477	17	f.	f.	PROPN
gujaf-276	477	18	d.	d.	PROPN
gujaf-276	477	19	(	(	PUNCT
gujaf-276	477	20	2007	2007	NUM
gujaf-276	477	21	)	)	PUNCT
gujaf-276	477	22	.	.	PUNCT
gujaf-276	478	1	audit	audit	NOUN
gujaf-276	478	2	firm	firm	ADJ
gujaf-276	478	3	tenure	tenure	NOUN
gujaf-276	478	4	and	and	CCONJ
gujaf-276	478	5	financial	financial	ADJ
gujaf-276	478	6	restatements	restatement	NOUN
gujaf-276	478	7	:	:	PUNCT
gujaf-276	478	8	an	an	DET
gujaf-276	478	9	analysis	analysis	NOUN
gujaf-276	478	10	of	of	ADP
gujaf-276	478	11	industry	industry	NOUN
gujaf-276	478	12	specialization	specialization	NOUN
gujaf-276	478	13	and	and	CCONJ
gujaf-276	478	14	fee	fee	NOUN
gujaf-276	478	15	effects	effect	NOUN
gujaf-276	478	16	.	.	PUNCT
gujaf-276	479	1	journal	journal	NOUN
gujaf-276	479	2	of	of	ADP
gujaf-276	479	3	accounting	accounting	NOUN
gujaf-276	479	4	and	and	CCONJ
gujaf-276	479	5	public	public	ADJ
gujaf-276	479	6	policy	policy	NOUN
gujaf-276	479	7	,	,	PUNCT
gujaf-276	479	8	26(2	26(2	NUM
gujaf-276	479	9	)	)	PUNCT
gujaf-276	479	10	,	,	PUNCT
gujaf-276	479	11	131	131	NUM
gujaf-276	479	12	-	-	SYM
gujaf-276	479	13	159	159	NUM
gujaf-276	479	14	.	.	PUNCT
gujaf-276	480	1	suryanto	suryanto	NOUN
gujaf-276	480	2	,	,	PUNCT
gujaf-276	480	3	t.	t.	PROPN
gujaf-276	480	4	,	,	PUNCT
gujaf-276	480	5	thalassinos	thalassinos	PROPN
gujaf-276	480	6	,	,	PUNCT
gujaf-276	480	7	j.e	j.e	PROPN
gujaf-276	480	8	.	.	PROPN
gujaf-276	480	9	,	,	PUNCT
gujaf-276	480	10	&	&	CCONJ
gujaf-276	480	11	thalassinos	thalassinos	PROPN
gujaf-276	480	12	,	,	PUNCT
gujaf-276	480	13	e.i	e.i	PROPN
gujaf-276	480	14	.	.	PROPN
gujaf-276	480	15	(	(	PUNCT
gujaf-276	480	16	2017	2017	NUM
gujaf-276	480	17	)	)	PUNCT
gujaf-276	480	18	.	.	PUNCT
gujaf-276	481	1	board	board	NOUN
gujaf-276	481	2	characteristics	characteristic	NOUN
gujaf-276	481	3	,	,	PUNCT
gujaf-276	481	4	audit	audit	NOUN
gujaf-276	481	5	committee	committee	NOUN
gujaf-276	481	6	and	and	CCONJ
gujaf-276	481	7	audit	audit	NOUN
gujaf-276	481	8	quality	quality	NOUN
gujaf-276	481	9	:	:	PUNCT
gujaf-276	481	10	the	the	DET
gujaf-276	481	11	case	case	NOUN
gujaf-276	481	12	of	of	ADP
gujaf-276	481	13	indonesia	indonesia	PROPN
gujaf-276	481	14	.	.	PUNCT
gujaf-276	482	1	international	international	ADJ
gujaf-276	482	2	journal	journal	PROPN
gujaf-276	482	3	of	of	ADP
gujaf-276	482	4	economics	economic	NOUN
gujaf-276	482	5	and	and	CCONJ
gujaf-276	482	6	business	business	NOUN
gujaf-276	482	7	administration	administration	NOUN
gujaf-276	482	8	,	,	PUNCT
gujaf-276	482	9	5(3	5(3	NUM
gujaf-276	482	10	)	)	PUNCT
gujaf-276	482	11	,	,	PUNCT
gujaf-276	482	12	44	44	NUM
gujaf-276	482	13	-	-	SYM
gujaf-276	482	14	57	57	NUM
gujaf-276	482	15	.	.	PUNCT
gujaf-276	483	1	sutton	sutton	PROPN
gujaf-276	483	2	,	,	PUNCT
gujaf-276	483	3	d.	d.	PROPN
gujaf-276	483	4	(	(	PUNCT
gujaf-276	483	5	2009	2009	NUM
gujaf-276	483	6	)	)	PUNCT
gujaf-276	483	7	.	.	PUNCT
gujaf-276	484	1	the	the	DET
gujaf-276	484	2	foundations	foundation	NOUN
gujaf-276	484	3	for	for	ADP
gujaf-276	484	4	a	a	DET
gujaf-276	484	5	general	general	ADJ
gujaf-276	484	6	theory	theory	NOUN
gujaf-276	484	7	of	of	ADP
gujaf-276	484	8	general	general	ADJ
gujaf-276	484	9	purpose	purpose	NOUN
gujaf-276	484	10	financial	financial	ADJ
gujaf-276	484	11	reporting	reporting	NOUN
gujaf-276	484	12	for	for	ADP
gujaf-276	484	13	business	business	NOUN
gujaf-276	484	14	.	.	PUNCT
gujaf-276	485	1	wellington	wellington	PROPN
gujaf-276	485	2	,	,	PUNCT
gujaf-276	485	3	new	new	PROPN
gujaf-276	485	4	zealand	zealand	PROPN
gujaf-276	485	5	:	:	PUNCT
gujaf-276	485	6	victoria	victoria	PROPN
gujaf-276	485	7	university	university	PROPN
gujaf-276	485	8	of	of	ADP
gujaf-276	485	9	wellington	wellington	PROPN
gujaf-276	485	10	tang	tang	PROPN
gujaf-276	485	11	,	,	PUNCT
gujaf-276	485	12	q.	q.	PROPN
gujaf-276	485	13	,	,	PUNCT
gujaf-276	485	14	huifa	huifa	PROPN
gujaf-276	485	15	,	,	PUNCT
gujaf-276	485	16	c.	c.	PROPN
gujaf-276	485	17	,	,	PUNCT
gujaf-276	485	18	&	&	CCONJ
gujaf-276	485	19	zhijun	zhijun	PROPN
gujaf-276	485	20	,	,	PUNCT
gujaf-276	485	21	l.	l.	PROPN
gujaf-276	485	22	(	(	PUNCT
gujaf-276	485	23	2012	2012	NUM
gujaf-276	485	24	)	)	PUNCT
gujaf-276	485	25	.	.	PUNCT
gujaf-276	486	1	how	how	SCONJ
gujaf-276	486	2	to	to	PART
gujaf-276	486	3	measure	measure	VERB
gujaf-276	486	4	country	country	NOUN
gujaf-276	486	5	level	level	NOUN
gujaf-276	486	6	financial	financial	ADJ
gujaf-276	486	7	reporting	reporting	NOUN
gujaf-276	486	8	quality	quality	NOUN
gujaf-276	486	9	?	?	PUNCT
gujaf-276	486	10	.	.	PUNCT
gujaf-276	487	1	available	available	ADJ
gujaf-276	487	2	at	at	ADP
gujaf-276	487	3	ssrn	ssrn	NOUN
gujaf-276	487	4	2114810	2114810	NUM
gujaf-276	487	5	.	.	PUNCT
gujaf-276	488	1	uwuigbe	uwuigbe	NOUN
gujaf-276	488	2	,	,	PUNCT
gujaf-276	488	3	u.	u.	PROPN
gujaf-276	488	4	,	,	PUNCT
gujaf-276	488	5	felix	felix	PROPN
gujaf-276	488	6	,	,	PUNCT
gujaf-276	488	7	e.d	e.d	PROPN
gujaf-276	488	8	.	.	PROPN
gujaf-276	488	9	,	,	PUNCT
gujaf-276	488	10	uwuigbe	uwuigbe	PROPN
gujaf-276	488	11	,	,	PUNCT
gujaf-276	488	12	o.r	o.r	PROPN
gujaf-276	488	13	.	.	PROPN
gujaf-276	488	14	,	,	PUNCT
gujaf-276	488	15	teddy	teddy	PROPN
gujaf-276	488	16	,	,	PUNCT
gujaf-276	488	17	o.	o.	PROPN
gujaf-276	488	18	,	,	PUNCT
gujaf-276	488	19	&	&	CCONJ
gujaf-276	488	20	falola	falola	PROPN
gujaf-276	488	21	,	,	PUNCT
gujaf-276	488	22	i.	i.	PROPN
gujaf-276	488	23	(	(	PUNCT
gujaf-276	488	24	2018	2018	NUM
gujaf-276	488	25	)	)	PUNCT
gujaf-276	488	26	.	.	PUNCT
gujaf-276	489	1	corporate	corporate	ADJ
gujaf-276	489	2	governance	governance	NOUN
gujaf-276	489	3	and	and	CCONJ
gujaf-276	489	4	quality	quality	NOUN
gujaf-276	489	5	of	of	ADP
gujaf-276	489	6	financial	financial	ADJ
gujaf-276	489	7	statements	statement	NOUN
gujaf-276	489	8	:	:	PUNCT
gujaf-276	489	9	a	a	DET
gujaf-276	489	10	study	study	NOUN
gujaf-276	489	11	of	of	ADP
gujaf-276	489	12	listed	list	VERB
gujaf-276	489	13	nigerian	nigerian	ADJ
gujaf-276	489	14	banks	bank	NOUN
gujaf-276	489	15	.	.	PUNCT
gujaf-276	490	1	banks	bank	NOUN
gujaf-276	490	2	&	&	CCONJ
gujaf-276	490	3	bank	bank	PROPN
gujaf-276	490	4	systems	system	NOUN
gujaf-276	490	5	,	,	PUNCT
gujaf-276	490	6	13(3	13(3	NUM
gujaf-276	490	7	)	)	PUNCT
gujaf-276	490	8	,	,	PUNCT
gujaf-276	490	9	12	12	NUM
gujaf-276	490	10	-	-	SYM
gujaf-276	490	11	23	23	NUM
gujaf-276	490	12	.	.	PUNCT
gujaf-276	491	1	gusau	gusau	PROPN
gujaf-276	491	2	journal	journal	PROPN
gujaf-276	491	3	of	of	ADP
gujaf-276	491	4	accounting	accounting	NOUN
gujaf-276	491	5	and	and	CCONJ
gujaf-276	491	6	finance	finance	NOUN
gujaf-276	491	7	,	,	PUNCT
gujaf-276	491	8	vol	vol	NOUN
gujaf-276	491	9	.	.	PROPN
gujaf-276	491	10	5	5	NUM
gujaf-276	491	11	,	,	PUNCT
gujaf-276	491	12	issue	issue	NOUN
gujaf-276	491	13	1	1	NUM
gujaf-276	491	14	,	,	PUNCT
gujaf-276	491	15	april	april	PROPN
gujaf-276	491	16	,	,	PUNCT
gujaf-276	491	17	2024	2024	NUM
gujaf-276	491	18	67	67	NUM
gujaf-276	491	19	wallace	wallace	NOUN
gujaf-276	491	20	,	,	PUNCT
gujaf-276	491	21	d.	d.	PROPN
gujaf-276	491	22	(	(	PUNCT
gujaf-276	491	23	1980	1980	NUM
gujaf-276	491	24	)	)	PUNCT
gujaf-276	491	25	.	.	PUNCT
gujaf-276	492	1	toward	toward	ADP
gujaf-276	492	2	a	a	DET
gujaf-276	492	3	theory	theory	NOUN
gujaf-276	492	4	of	of	ADP
gujaf-276	492	5	self	self	NOUN
gujaf-276	492	6	-	-	PUNCT
gujaf-276	492	7	directed	direct	VERB
gujaf-276	492	8	learning	learning	NOUN
gujaf-276	492	9	:	:	PUNCT
gujaf-276	492	10	a	a	DET
gujaf-276	492	11	study	study	NOUN
gujaf-276	492	12	of	of	ADP
gujaf-276	492	13	experts	expert	NOUN
gujaf-276	492	14	without	without	ADP
gujaf-276	492	15	formal	formal	ADJ
gujaf-276	492	16	training	training	NOUN
gujaf-276	492	17	.	.	PUNCT
gujaf-276	493	1	journal	journal	NOUN
gujaf-276	493	2	of	of	ADP
gujaf-276	493	3	humanistic	humanistic	ADJ
gujaf-276	493	4	psychology	psychology	NOUN
gujaf-276	493	5	,	,	PUNCT
gujaf-276	493	6	20(2	20(2	NUM
gujaf-276	493	7	)	)	PUNCT
gujaf-276	493	8	,	,	PUNCT
gujaf-276	493	9	41	41	NUM
gujaf-276	493	10	-	-	SYM
gujaf-276	493	11	56	56	NUM
gujaf-276	493	12	.	.	PUNCT
gujaf-276	494	1	zhang	zhang	PROPN
gujaf-276	494	2	,	,	PUNCT
gujaf-276	494	3	y.	y.	PROPN
gujaf-276	494	4	,	,	PUNCT
gujaf-276	494	5	zhou	zhou	PROPN
gujaf-276	494	6	,	,	PUNCT
gujaf-276	494	7	j.	j.	PROPN
gujaf-276	494	8	,	,	PUNCT
gujaf-276	494	9	&	&	CCONJ
gujaf-276	494	10	zhou	zhou	PROPN
gujaf-276	494	11	,	,	PUNCT
gujaf-276	494	12	n.	n.	PROPN
gujaf-276	494	13	(	(	PUNCT
gujaf-276	494	14	2007	2007	NUM
gujaf-276	494	15	)	)	PUNCT
gujaf-276	494	16	.	.	PUNCT
gujaf-276	495	1	audit	audit	NOUN
gujaf-276	495	2	committee	committee	PROPN
gujaf-276	495	3	quality	quality	PROPN
gujaf-276	495	4	,	,	PUNCT
gujaf-276	495	5	auditor	auditor	NOUN
gujaf-276	495	6	independence	independence	NOUN
gujaf-276	495	7	,	,	PUNCT
gujaf-276	495	8	and	and	CCONJ
gujaf-276	495	9	internal	internal	ADJ
gujaf-276	495	10	control	control	NOUN
gujaf-276	495	11	weaknesses	weakness	NOUN
gujaf-276	495	12	.	.	PUNCT
gujaf-276	496	1	journal	journal	NOUN
gujaf-276	496	2	of	of	ADP
gujaf-276	496	3	accounting	accounting	NOUN
gujaf-276	496	4	and	and	CCONJ
gujaf-276	496	5	public	public	ADJ
gujaf-276	496	6	policy	policy	NOUN
gujaf-276	496	7	,	,	PUNCT
gujaf-276	496	8	26	26	NUM
gujaf-276	496	9	,	,	PUNCT
gujaf-276	496	10	300	300	NUM
gujaf-276	496	11	-	-	SYM
gujaf-276	496	12	327	327	NUM
gujaf-276	496	13	.	.	PUNCT