id	sid	tid	token	lemma	pos
gujaf-289	1	1	gusau	gusau	PROPN
gujaf-289	1	2	journal	journal	NOUN
gujaf-289	1	3	of	of	ADP
gujaf-289	1	4	accounting	accounting	NOUN
gujaf-289	1	5	and	and	CCONJ
gujaf-289	1	6	finance	finance	NOUN
gujaf-289	1	7	(	(	PUNCT
gujaf-289	1	8	gujaf	gujaf	NOUN
gujaf-289	1	9	)	)	PUNCT
gujaf-289	1	10	vol	vol	NOUN
gujaf-289	1	11	.	.	NOUN
gujaf-289	2	1	5	5	NUM
gujaf-289	2	2	issue	issue	NOUN
gujaf-289	2	3	1	1	NUM
gujaf-289	2	4	,	,	PUNCT
gujaf-289	2	5	april	april	PROPN
gujaf-289	2	6	,	,	PUNCT
gujaf-289	2	7	2024	2024	NUM
gujaf-289	2	8	issn	issn	X
gujaf-289	2	9	:	:	PUNCT
gujaf-289	2	10	2756	2756	NUM
gujaf-289	2	11	-	-	PUNCT
gujaf-289	2	12	665x	665x	NOUN
gujaf-289	2	13	a	a	DET
gujaf-289	2	14	publication	publication	NOUN
gujaf-289	2	15	of	of	ADP
gujaf-289	2	16	department	department	NOUN
gujaf-289	2	17	of	of	ADP
gujaf-289	2	18	accounting	accounting	NOUN
gujaf-289	2	19	and	and	CCONJ
gujaf-289	2	20	finance	finance	NOUN
gujaf-289	2	21	,	,	PUNCT
gujaf-289	2	22	faculty	faculty	NOUN
gujaf-289	2	23	of	of	ADP
gujaf-289	2	24	management	management	NOUN
gujaf-289	2	25	and	and	CCONJ
gujaf-289	2	26	social	social	ADJ
gujaf-289	2	27	sciences	science	NOUN
gujaf-289	2	28	,	,	PUNCT
gujaf-289	2	29	federal	federal	ADJ
gujaf-289	2	30	university	university	NOUN
gujaf-289	2	31	gusau	gusau	NOUN
gujaf-289	2	32	,	,	PUNCT
gujaf-289	2	33	zamfara	zamfara	PROPN
gujaf-289	2	34	state	state	PROPN
gujaf-289	2	35	-nigeria	-nigeria	PROPN
gujaf-289	2	36	gusau	gusau	ADJ
gujaf-289	2	37	journal	journal	NOUN
gujaf-289	2	38	of	of	ADP
gujaf-289	2	39	accounting	accounting	NOUN
gujaf-289	2	40	and	and	CCONJ
gujaf-289	2	41	finance	finance	NOUN
gujaf-289	2	42	,	,	PUNCT
gujaf-289	2	43	vol	vol	NOUN
gujaf-289	2	44	.	.	PROPN
gujaf-289	2	45	5	5	NUM
gujaf-289	2	46	,	,	PUNCT
gujaf-289	2	47	issue	issue	NOUN
gujaf-289	2	48	1	1	NUM
gujaf-289	2	49	,	,	PUNCT
gujaf-289	2	50	april	april	PROPN
gujaf-289	2	51	,	,	PUNCT
gujaf-289	2	52	2024	2024	NUM
gujaf-289	2	53	ii	ii	NUM
gujaf-289	2	54	©	©	PROPN
gujaf-289	2	55	department	department	PROPN
gujaf-289	2	56	of	of	ADP
gujaf-289	2	57	accounting	accounting	NOUN
gujaf-289	2	58	and	and	CCONJ
gujaf-289	2	59	finance	finance	NOUN
gujaf-289	2	60	vol	vol	NOUN
gujaf-289	2	61	.	.	PUNCT
gujaf-289	2	62	5	5	NUM
gujaf-289	2	63	issue	issue	NOUN
gujaf-289	2	64	1	1	NUM
gujaf-289	2	65	april	april	PROPN
gujaf-289	2	66	,	,	PUNCT
gujaf-289	2	67	2024	2024	NUM
gujaf-289	2	68	issn	issn	X
gujaf-289	2	69	:	:	PUNCT
gujaf-289	2	70	2756	2756	NUM
gujaf-289	2	71	-	-	PUNCT
gujaf-289	2	72	665x	665x	NOUN
gujaf-289	2	73	a	a	DET
gujaf-289	2	74	publication	publication	NOUN
gujaf-289	2	75	of	of	ADP
gujaf-289	2	76	department	department	NOUN
gujaf-289	2	77	of	of	ADP
gujaf-289	2	78	accounting	accounting	NOUN
gujaf-289	2	79	and	and	CCONJ
gujaf-289	2	80	finance	finance	NOUN
gujaf-289	2	81	,	,	PUNCT
gujaf-289	2	82	faculty	faculty	NOUN
gujaf-289	2	83	of	of	ADP
gujaf-289	2	84	management	management	NOUN
gujaf-289	2	85	and	and	CCONJ
gujaf-289	2	86	social	social	ADJ
gujaf-289	2	87	sciences	science	NOUN
gujaf-289	2	88	,	,	PUNCT
gujaf-289	2	89	federal	federal	ADJ
gujaf-289	2	90	university	university	NOUN
gujaf-289	2	91	gusau	gusau	NOUN
gujaf-289	2	92	,	,	PUNCT
gujaf-289	2	93	zamfara	zamfara	PROPN
gujaf-289	2	94	state	state	NOUN
gujaf-289	2	95	-nigeria	-nigeria	PROPN
gujaf-289	2	96	all	all	DET
gujaf-289	2	97	rights	right	NOUN
gujaf-289	2	98	reserved	reserve	VERB
gujaf-289	2	99	except	except	SCONJ
gujaf-289	2	100	for	for	ADP
gujaf-289	2	101	academic	academic	ADJ
gujaf-289	2	102	purposes	purpose	NOUN
gujaf-289	2	103	no	no	DET
gujaf-289	2	104	part	part	NOUN
gujaf-289	2	105	or	or	CCONJ
gujaf-289	2	106	whole	whole	NOUN
gujaf-289	2	107	of	of	ADP
gujaf-289	2	108	this	this	DET
gujaf-289	2	109	publication	publication	NOUN
gujaf-289	2	110	is	be	AUX
gujaf-289	2	111	allowed	allow	VERB
gujaf-289	2	112	to	to	PART
gujaf-289	2	113	be	be	AUX
gujaf-289	2	114	reproduced	reproduce	VERB
gujaf-289	2	115	,	,	PUNCT
gujaf-289	2	116	stored	store	VERB
gujaf-289	2	117	in	in	ADP
gujaf-289	2	118	a	a	DET
gujaf-289	2	119	retrieval	retrieval	NOUN
gujaf-289	2	120	system	system	NOUN
gujaf-289	2	121	or	or	CCONJ
gujaf-289	2	122	transmitted	transmit	VERB
gujaf-289	2	123	in	in	ADP
gujaf-289	2	124	any	any	DET
gujaf-289	2	125	form	form	NOUN
gujaf-289	2	126	or	or	CCONJ
gujaf-289	2	127	by	by	ADP
gujaf-289	2	128	any	any	DET
gujaf-289	2	129	means	mean	NOUN
gujaf-289	2	130	be	be	AUX
gujaf-289	2	131	it	it	PRON
gujaf-289	2	132	mechanical	mechanical	ADJ
gujaf-289	2	133	,	,	PUNCT
gujaf-289	2	134	electrical	electrical	ADJ
gujaf-289	2	135	,	,	PUNCT
gujaf-289	2	136	photocopying	photocopying	NOUN
gujaf-289	2	137	,	,	PUNCT
gujaf-289	2	138	recording	recording	NOUN
gujaf-289	2	139	or	or	CCONJ
gujaf-289	2	140	otherwise	otherwise	ADV
gujaf-289	2	141	,	,	PUNCT
gujaf-289	2	142	without	without	ADP
gujaf-289	2	143	prior	prior	ADJ
gujaf-289	2	144	permission	permission	NOUN
gujaf-289	2	145	of	of	ADP
gujaf-289	2	146	the	the	DET
gujaf-289	2	147	copyright	copyright	NOUN
gujaf-289	2	148	owner	owner	NOUN
gujaf-289	2	149	.	.	PUNCT
gujaf-289	3	1	published	publish	VERB
gujaf-289	3	2	and	and	CCONJ
gujaf-289	3	3	printed	print	VERB
gujaf-289	3	4	by	by	ADP
gujaf-289	3	5	ahmadu	ahmadu	PROPN
gujaf-289	3	6	bello	bello	PROPN
gujaf-289	3	7	university	university	NOUN
gujaf-289	3	8	press	press	NOUN
gujaf-289	3	9	limited	limit	VERB
gujaf-289	3	10	,	,	PUNCT
gujaf-289	3	11	zaria	zaria	PROPN
gujaf-289	3	12	,	,	PUNCT
gujaf-289	3	13	kaduna	kaduna	PROPN
gujaf-289	3	14	state	state	PROPN
gujaf-289	3	15	,	,	PUNCT
gujaf-289	3	16	nigeria	nigeria	PROPN
gujaf-289	3	17	.	.	PUNCT
gujaf-289	4	1	tel	tel	ADP
gujaf-289	4	2	:	:	PUNCT
gujaf-289	4	3	08065949711	08065949711	NUM
gujaf-289	4	4	e	e	NOUN
gujaf-289	4	5	-	-	NOUN
gujaf-289	4	6	mail	mail	NOUN
gujaf-289	4	7	:	:	PUNCT
gujaf-289	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-289	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-289	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-289	5	1	website	website	NOUN
gujaf-289	5	2	:	:	PUNCT
gujaf-289	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-289	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-289	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-289	5	6	gusau	gusau	ADJ
gujaf-289	5	7	journal	journal	NOUN
gujaf-289	5	8	of	of	ADP
gujaf-289	5	9	accounting	accounting	NOUN
gujaf-289	5	10	and	and	CCONJ
gujaf-289	5	11	finance	finance	NOUN
gujaf-289	5	12	,	,	PUNCT
gujaf-289	5	13	vol	vol	NOUN
gujaf-289	5	14	.	.	PROPN
gujaf-289	5	15	5	5	NUM
gujaf-289	5	16	,	,	PUNCT
gujaf-289	5	17	issue	issue	NOUN
gujaf-289	5	18	1	1	NUM
gujaf-289	5	19	,	,	PUNCT
gujaf-289	5	20	april	april	PROPN
gujaf-289	5	21	,	,	PUNCT
gujaf-289	5	22	2024	2024	NUM
gujaf-289	5	23	iii	iii	NUM
gujaf-289	5	24	editorial	editorial	PROPN
gujaf-289	5	25	board	board	NOUN
gujaf-289	5	26	editor	editor	NOUN
gujaf-289	5	27	-	-	PUNCT
gujaf-289	5	28	in	in	ADP
gujaf-289	5	29	-	-	PUNCT
gujaf-289	5	30	chief	chief	NOUN
gujaf-289	5	31	:	:	PUNCT
gujaf-289	6	1	prof	prof	PROPN
gujaf-289	6	2	.	.	PUNCT
gujaf-289	6	3	shehu	shehu	PROPN
gujaf-289	6	4	usman	usman	PROPN
gujaf-289	6	5	hassan	hassan	PROPN
gujaf-289	6	6	department	department	PROPN
gujaf-289	6	7	of	of	ADP
gujaf-289	6	8	accounting	accounting	PROPN
gujaf-289	6	9	,	,	PUNCT
gujaf-289	6	10	federal	federal	ADJ
gujaf-289	6	11	university	university	PROPN
gujaf-289	6	12	of	of	ADP
gujaf-289	6	13	kashere	kashere	PROPN
gujaf-289	6	14	,	,	PUNCT
gujaf-289	6	15	gombe	gombe	ADJ
gujaf-289	6	16	state	state	NOUN
gujaf-289	6	17	.	.	PUNCT
gujaf-289	7	1	associate	associate	NOUN
gujaf-289	7	2	editor	editor	NOUN
gujaf-289	7	3	:	:	PUNCT
gujaf-289	7	4	dr	dr	PROPN
gujaf-289	7	5	.	.	PROPN
gujaf-289	7	6	muhammad	muhammad	PROPN
gujaf-289	7	7	mustapha	mustapha	PROPN
gujaf-289	7	8	bagudo	bagudo	PROPN
gujaf-289	7	9	department	department	PROPN
gujaf-289	7	10	of	of	ADP
gujaf-289	7	11	accounting	accounting	PROPN
gujaf-289	7	12	,	,	PUNCT
gujaf-289	7	13	ahmadu	ahmadu	PROPN
gujaf-289	7	14	bello	bello	PROPN
gujaf-289	7	15	university	university	PROPN
gujaf-289	7	16	zaria	zaria	PROPN
gujaf-289	7	17	,	,	PUNCT
gujaf-289	7	18	kaduna	kaduna	PROPN
gujaf-289	7	19	state	state	PROPN
gujaf-289	7	20	.	.	PUNCT
gujaf-289	8	1	managing	manage	VERB
gujaf-289	8	2	editor	editor	NOUN
gujaf-289	8	3	:	:	PUNCT
gujaf-289	8	4	umar	umar	PROPN
gujaf-289	8	5	farouk	farouk	PROPN
gujaf-289	8	6	abdulkarim	abdulkarim	PROPN
gujaf-289	8	7	department	department	PROPN
gujaf-289	8	8	of	of	ADP
gujaf-289	8	9	accounting	accounting	NOUN
gujaf-289	8	10	and	and	CCONJ
gujaf-289	8	11	finance	finance	NOUN
gujaf-289	8	12	,	,	PUNCT
gujaf-289	8	13	federal	federal	ADJ
gujaf-289	8	14	university	university	NOUN
gujaf-289	8	15	gusau	gusau	PROPN
gujaf-289	8	16	,	,	PUNCT
gujaf-289	8	17	zamfara	zamfara	PROPN
gujaf-289	8	18	state	state	PROPN
gujaf-289	8	19	.	.	PUNCT
gujaf-289	9	1	editorial	editorial	PROPN
gujaf-289	9	2	board	board	NOUN
gujaf-289	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-289	9	4	modu	modu	PROPN
gujaf-289	9	5	kumshe	kumshe	PROPN
gujaf-289	9	6	department	department	PROPN
gujaf-289	9	7	of	of	ADP
gujaf-289	9	8	accounting	accounting	PROPN
gujaf-289	9	9	,	,	PUNCT
gujaf-289	9	10	university	university	NOUN
gujaf-289	9	11	of	of	ADP
gujaf-289	9	12	maiduguri	maiduguri	PROPN
gujaf-289	9	13	,	,	PUNCT
gujaf-289	9	14	borno	borno	PROPN
gujaf-289	9	15	state	state	PROPN
gujaf-289	9	16	.	.	PUNCT
gujaf-289	10	1	prof	prof	PROPN
gujaf-289	10	2	ugochukwu	ugochukwu	PROPN
gujaf-289	10	3	c.	c.	PROPN
gujaf-289	10	4	nzewi	nzewi	VERB
gujaf-289	10	5	department	department	PROPN
gujaf-289	10	6	of	of	ADP
gujaf-289	10	7	accounting	accounting	PROPN
gujaf-289	10	8	,	,	PUNCT
gujaf-289	10	9	paul	paul	PROPN
gujaf-289	10	10	university	university	PROPN
gujaf-289	10	11	awka	awka	NOUN
gujaf-289	10	12	,	,	PUNCT
gujaf-289	10	13	anambra	anambra	PROPN
gujaf-289	10	14	state	state	PROPN
gujaf-289	10	15	.	.	PUNCT
gujaf-289	11	1	prof	prof	PROPN
gujaf-289	11	2	kabir	kabir	PROPN
gujaf-289	11	3	tahir	tahir	PROPN
gujaf-289	11	4	hamid	hamid	PROPN
gujaf-289	11	5	department	department	PROPN
gujaf-289	11	6	of	of	ADP
gujaf-289	11	7	accounting	accounting	PROPN
gujaf-289	11	8	,	,	PUNCT
gujaf-289	11	9	bayero	bayero	PROPN
gujaf-289	11	10	university	university	PROPN
gujaf-289	11	11	,	,	PUNCT
gujaf-289	11	12	kano	kano	PROPN
gujaf-289	11	13	,	,	PUNCT
gujaf-289	11	14	kano	kano	PROPN
gujaf-289	11	15	state	state	PROPN
gujaf-289	11	16	.	.	PUNCT
gujaf-289	12	1	prof	prof	PROPN
gujaf-289	12	2	.	.	PUNCT
gujaf-289	13	1	ekoja	ekoja	PROPN
gujaf-289	13	2	b.	b.	PROPN
gujaf-289	13	3	ekoja	ekoja	PROPN
gujaf-289	13	4	department	department	PROPN
gujaf-289	13	5	of	of	ADP
gujaf-289	13	6	accounting	accounting	PROPN
gujaf-289	13	7	,	,	PUNCT
gujaf-289	13	8	university	university	PROPN
gujaf-289	13	9	of	of	ADP
gujaf-289	13	10	jos	jos	PROPN
gujaf-289	13	11	.	.	PROPN
gujaf-289	13	12	prof	prof	PROPN
gujaf-289	13	13	.	.	PUNCT
gujaf-289	14	1	clifford	clifford	PROPN
gujaf-289	14	2	ofurum	ofurum	PROPN
gujaf-289	14	3	department	department	PROPN
gujaf-289	14	4	of	of	ADP
gujaf-289	14	5	accounting	accounting	PROPN
gujaf-289	14	6	,	,	PUNCT
gujaf-289	14	7	university	university	NOUN
gujaf-289	14	8	of	of	ADP
gujaf-289	14	9	portharcourt	portharcourt	PROPN
gujaf-289	14	10	,	,	PUNCT
gujaf-289	14	11	rivers	river	NOUN
gujaf-289	14	12	state	state	PROPN
gujaf-289	14	13	.	.	PUNCT
gujaf-289	15	1	prof	prof	PROPN
gujaf-289	15	2	.	.	PUNCT
gujaf-289	16	1	ahmad	ahmad	PROPN
gujaf-289	16	2	bello	bello	PROPN
gujaf-289	16	3	dogarawa	dogarawa	PROPN
gujaf-289	16	4	department	department	PROPN
gujaf-289	16	5	of	of	ADP
gujaf-289	16	6	accounting	accounting	NOUN
gujaf-289	16	7	,	,	PUNCT
gujaf-289	16	8	ahmadu	ahmadu	PROPN
gujaf-289	16	9	bello	bello	PROPN
gujaf-289	16	10	university	university	PROPN
gujaf-289	16	11	zaria	zaria	PROPN
gujaf-289	16	12	.	.	PUNCT
gujaf-289	17	1	prof	prof	PROPN
gujaf-289	17	2	.	.	PUNCT
gujaf-289	18	1	yusuf	yusuf	PROPN
gujaf-289	18	2	.	.	PUNCT
gujaf-289	19	1	b.	b.	PROPN
gujaf-289	19	2	rahman	rahman	PROPN
gujaf-289	19	3	department	department	PROPN
gujaf-289	19	4	of	of	ADP
gujaf-289	19	5	accounting	accounting	PROPN
gujaf-289	19	6	,	,	PUNCT
gujaf-289	19	7	lagos	lagos	NOUN
gujaf-289	19	8	state	state	PROPN
gujaf-289	19	9	university	university	PROPN
gujaf-289	19	10	,	,	PUNCT
gujaf-289	19	11	lagos	lagos	NOUN
gujaf-289	19	12	state	state	NOUN
gujaf-289	19	13	.	.	PUNCT
gujaf-289	20	1	gusau	gusau	PROPN
gujaf-289	20	2	journal	journal	PROPN
gujaf-289	20	3	of	of	ADP
gujaf-289	20	4	accounting	accounting	NOUN
gujaf-289	20	5	and	and	CCONJ
gujaf-289	20	6	finance	finance	NOUN
gujaf-289	20	7	,	,	PUNCT
gujaf-289	20	8	vol	vol	NOUN
gujaf-289	20	9	.	.	PROPN
gujaf-289	20	10	5	5	NUM
gujaf-289	20	11	,	,	PUNCT
gujaf-289	20	12	issue	issue	NOUN
gujaf-289	20	13	1	1	NUM
gujaf-289	20	14	,	,	PUNCT
gujaf-289	20	15	april	april	PROPN
gujaf-289	20	16	,	,	PUNCT
gujaf-289	20	17	2024	2024	NUM
gujaf-289	20	18	iv	iv	NUM
gujaf-289	20	19	prof	prof	NOUN
gujaf-289	20	20	.	.	PUNCT
gujaf-289	21	1	suleiman	suleiman	PROPN
gujaf-289	21	2	a.	a.	PROPN
gujaf-289	21	3	s.	s.	PROPN
gujaf-289	21	4	aruwa	aruwa	PROPN
gujaf-289	21	5	department	department	PROPN
gujaf-289	21	6	of	of	ADP
gujaf-289	21	7	accounting	accounting	PROPN
gujaf-289	21	8	,	,	PUNCT
gujaf-289	21	9	nasarawa	nasarawa	PROPN
gujaf-289	21	10	state	state	PROPN
gujaf-289	21	11	university	university	PROPN
gujaf-289	21	12	,	,	PUNCT
gujaf-289	21	13	keffi	keffi	PROPN
gujaf-289	21	14	,	,	PUNCT
gujaf-289	21	15	nasarawa	nasarawa	PROPN
gujaf-289	21	16	state	state	PROPN
gujaf-289	21	17	.	.	PUNCT
gujaf-289	22	1	prof	prof	PROPN
gujaf-289	22	2	.	.	PUNCT
gujaf-289	23	1	muhammad	muhammad	PROPN
gujaf-289	23	2	junaidu	junaidu	PROPN
gujaf-289	23	3	kurawa	kurawa	PROPN
gujaf-289	23	4	department	department	PROPN
gujaf-289	23	5	of	of	ADP
gujaf-289	23	6	accounting	accounting	PROPN
gujaf-289	23	7	,	,	PUNCT
gujaf-289	23	8	bayero	bayero	PROPN
gujaf-289	23	9	university	university	PROPN
gujaf-289	23	10	kano	kano	PROPN
gujaf-289	23	11	,	,	PUNCT
gujaf-289	23	12	kano	kano	PROPN
gujaf-289	23	13	state	state	PROPN
gujaf-289	23	14	.	.	PUNCT
gujaf-289	24	1	prof	prof	PROPN
gujaf-289	24	2	.	.	PUNCT
gujaf-289	25	1	muhammad	muhammad	PROPN
gujaf-289	25	2	habibu	habibu	ADJ
gujaf-289	25	3	sabari	sabari	PROPN
gujaf-289	25	4	department	department	PROPN
gujaf-289	25	5	of	of	ADP
gujaf-289	25	6	accounting	accounting	NOUN
gujaf-289	25	7	,	,	PUNCT
gujaf-289	25	8	ahmadu	ahmadu	PROPN
gujaf-289	25	9	bello	bello	PROPN
gujaf-289	25	10	university	university	PROPN
gujaf-289	25	11	,	,	PUNCT
gujaf-289	25	12	zaria	zaria	PROPN
gujaf-289	25	13	.	.	PUNCT
gujaf-289	25	14	prof	prof	PROPN
gujaf-289	25	15	.	.	PUNCT
gujaf-289	26	1	okpanachi	okpanachi	PROPN
gujaf-289	26	2	joshua	joshua	PROPN
gujaf-289	26	3	department	department	PROPN
gujaf-289	26	4	of	of	ADP
gujaf-289	26	5	accounting	accounting	NOUN
gujaf-289	26	6	and	and	CCONJ
gujaf-289	26	7	management	management	NOUN
gujaf-289	26	8	,	,	PUNCT
gujaf-289	26	9	nigerian	nigerian	ADJ
gujaf-289	26	10	defence	defence	PROPN
gujaf-289	26	11	academy	academy	PROPN
gujaf-289	26	12	,	,	PUNCT
gujaf-289	26	13	kaduna	kaduna	PROPN
gujaf-289	26	14	.	.	PROPN
gujaf-289	26	15	prof	prof	PROPN
gujaf-289	26	16	.	.	PUNCT
gujaf-289	27	1	hassan	hassan	PROPN
gujaf-289	27	2	ibrahim	ibrahim	PROPN
gujaf-289	27	3	department	department	PROPN
gujaf-289	27	4	of	of	ADP
gujaf-289	27	5	accounting	accounting	PROPN
gujaf-289	27	6	,	,	PUNCT
gujaf-289	27	7	ibb	ibb	NOUN
gujaf-289	27	8	university	university	NOUN
gujaf-289	27	9	,	,	PUNCT
gujaf-289	27	10	lapai	lapai	NOUN
gujaf-289	27	11	,	,	PUNCT
gujaf-289	27	12	niger	niger	NOUN
gujaf-289	27	13	state	state	NOUN
gujaf-289	27	14	.	.	PUNCT
gujaf-289	28	1	prof	prof	PROPN
gujaf-289	28	2	.	.	PUNCT
gujaf-289	29	1	ifeoma	ifeoma	PROPN
gujaf-289	29	2	mary	mary	PROPN
gujaf-289	29	3	okwo	okwo	PROPN
gujaf-289	29	4	department	department	PROPN
gujaf-289	29	5	of	of	ADP
gujaf-289	29	6	accounting	accounting	PROPN
gujaf-289	29	7	,	,	PUNCT
gujaf-289	29	8	enugu	enugu	PROPN
gujaf-289	29	9	state	state	PROPN
gujaf-289	29	10	university	university	PROPN
gujaf-289	29	11	of	of	ADP
gujaf-289	29	12	science	science	NOUN
gujaf-289	29	13	and	and	CCONJ
gujaf-289	29	14	technology	technology	NOUN
gujaf-289	29	15	,	,	PUNCT
gujaf-289	29	16	enugu	enugu	PROPN
gujaf-289	29	17	state	state	PROPN
gujaf-289	29	18	.	.	PUNCT
gujaf-289	30	1	prof	prof	PROPN
gujaf-289	30	2	.	.	PROPN
gujaf-289	31	1	aminu	aminu	PROPN
gujaf-289	31	2	isah	isah	PROPN
gujaf-289	31	3	department	department	PROPN
gujaf-289	31	4	of	of	ADP
gujaf-289	31	5	accounting	accounting	PROPN
gujaf-289	31	6	,	,	PUNCT
gujaf-289	31	7	bayero	bayero	PROPN
gujaf-289	31	8	university	university	PROPN
gujaf-289	31	9	,	,	PUNCT
gujaf-289	31	10	kano	kano	PROPN
gujaf-289	31	11	,	,	PUNCT
gujaf-289	31	12	kano	kano	PROPN
gujaf-289	31	13	state	state	PROPN
gujaf-289	31	14	.	.	PUNCT
gujaf-289	32	1	prof	prof	PROPN
gujaf-289	32	2	.	.	PUNCT
gujaf-289	33	1	ahmadu	ahmadu	PROPN
gujaf-289	33	2	bello	bello	PROPN
gujaf-289	33	3	department	department	PROPN
gujaf-289	33	4	of	of	ADP
gujaf-289	33	5	accounting	accounting	NOUN
gujaf-289	33	6	,	,	PUNCT
gujaf-289	33	7	ahmadu	ahmadu	PROPN
gujaf-289	33	8	bello	bello	PROPN
gujaf-289	33	9	university	university	PROPN
gujaf-289	33	10	,	,	PUNCT
gujaf-289	33	11	zaria	zaria	PROPN
gujaf-289	33	12	.	.	PUNCT
gujaf-289	34	1	prof	prof	PROPN
gujaf-289	34	2	.	.	PUNCT
gujaf-289	35	1	musa	musa	PROPN
gujaf-289	35	2	yelwa	yelwa	PROPN
gujaf-289	35	3	abubakar	abubakar	PROPN
gujaf-289	35	4	department	department	PROPN
gujaf-289	35	5	of	of	ADP
gujaf-289	35	6	accounting	accounting	PROPN
gujaf-289	35	7	,	,	PUNCT
gujaf-289	35	8	usmanu	usmanu	PROPN
gujaf-289	35	9	danfodiyo	danfodiyo	PROPN
gujaf-289	35	10	university	university	PROPN
gujaf-289	35	11	,	,	PUNCT
gujaf-289	35	12	sokoto	sokoto	PROPN
gujaf-289	35	13	state	state	PROPN
gujaf-289	35	14	.	.	PUNCT
gujaf-289	36	1	prof	prof	PROPN
gujaf-289	36	2	.	.	PUNCT
gujaf-289	37	1	salisu	salisu	PROPN
gujaf-289	37	2	abubakar	abubakar	PROPN
gujaf-289	37	3	department	department	PROPN
gujaf-289	37	4	of	of	ADP
gujaf-289	37	5	accounting	accounting	NOUN
gujaf-289	37	6	,	,	PUNCT
gujaf-289	37	7	ahmadu	ahmadu	PROPN
gujaf-289	37	8	bello	bello	PROPN
gujaf-289	37	9	university	university	PROPN
gujaf-289	37	10	zaria	zaria	PROPN
gujaf-289	37	11	,	,	PUNCT
gujaf-289	37	12	kaduna	kaduna	PROPN
gujaf-289	37	13	state	state	PROPN
gujaf-289	37	14	.	.	PUNCT
gujaf-289	38	1	prof	prof	PROPN
gujaf-289	38	2	.	.	PUNCT
gujaf-289	39	1	sunusi	sunusi	PROPN
gujaf-289	39	2	sa'ad	sa'ad	PROPN
gujaf-289	39	3	ahmad	ahmad	PROPN
gujaf-289	39	4	department	department	PROPN
gujaf-289	39	5	of	of	ADP
gujaf-289	39	6	accounting	accounting	PROPN
gujaf-289	39	7	,	,	PUNCT
gujaf-289	39	8	federal	federal	ADJ
gujaf-289	39	9	university	university	NOUN
gujaf-289	39	10	dutse	dutse	NOUN
gujaf-289	39	11	,	,	PUNCT
gujaf-289	39	12	jigawa	jigawa	PROPN
gujaf-289	39	13	state	state	PROPN
gujaf-289	39	14	.	.	PUNCT
gujaf-289	40	1	prof	prof	PROPN
gujaf-289	40	2	.	.	PUNCT
gujaf-289	41	1	isaq	isaq	PROPN
gujaf-289	41	2	alhaji	alhaji	PROPN
gujaf-289	41	3	samaila	samaila	PROPN
gujaf-289	41	4	department	department	PROPN
gujaf-289	41	5	of	of	ADP
gujaf-289	41	6	accounting	accounting	PROPN
gujaf-289	41	7	,	,	PUNCT
gujaf-289	41	8	bayero	bayero	PROPN
gujaf-289	41	9	university	university	NOUN
gujaf-289	41	10	,	,	PUNCT
gujaf-289	41	11	kano	kano	PROPN
gujaf-289	41	12	state	state	PROPN
gujaf-289	41	13	.	.	PUNCT
gujaf-289	42	1	gusau	gusau	PROPN
gujaf-289	42	2	journal	journal	PROPN
gujaf-289	42	3	of	of	ADP
gujaf-289	42	4	accounting	accounting	NOUN
gujaf-289	42	5	and	and	CCONJ
gujaf-289	42	6	finance	finance	NOUN
gujaf-289	42	7	,	,	PUNCT
gujaf-289	42	8	vol	vol	NOUN
gujaf-289	42	9	.	.	PROPN
gujaf-289	42	10	5	5	NUM
gujaf-289	42	11	,	,	PUNCT
gujaf-289	42	12	issue	issue	NOUN
gujaf-289	42	13	1	1	NUM
gujaf-289	42	14	,	,	PUNCT
gujaf-289	42	15	april	april	PROPN
gujaf-289	42	16	,	,	PUNCT
gujaf-289	42	17	2024	2024	NUM
gujaf-289	42	18	v	v	ADP
gujaf-289	42	19	dr	dr	PROPN
gujaf-289	42	20	.	.	PROPN
gujaf-289	42	21	fatima	fatima	PROPN
gujaf-289	42	22	alfa	alfa	PROPN
gujaf-289	42	23	department	department	PROPN
gujaf-289	42	24	of	of	ADP
gujaf-289	42	25	accounting	accounting	PROPN
gujaf-289	42	26	,	,	PUNCT
gujaf-289	42	27	university	university	NOUN
gujaf-289	42	28	of	of	ADP
gujaf-289	42	29	maiduguri	maiduguri	PROPN
gujaf-289	42	30	,	,	PUNCT
gujaf-289	42	31	borno	borno	PROPN
gujaf-289	42	32	state	state	PROPN
gujaf-289	42	33	.	.	PUNCT
gujaf-289	43	1	dr	dr	PROPN
gujaf-289	43	2	.	.	PROPN
gujaf-289	43	3	nasiru	nasiru	PROPN
gujaf-289	43	4	a.	a.	PROPN
gujaf-289	43	5	ka’oje	ka’oje	PROPN
gujaf-289	43	6	department	department	PROPN
gujaf-289	43	7	of	of	ADP
gujaf-289	43	8	accounting	accounting	PROPN
gujaf-289	43	9	,	,	PUNCT
gujaf-289	43	10	usmanu	usmanu	PROPN
gujaf-289	43	11	danfodiyo	danfodiyo	PROPN
gujaf-289	43	12	university	university	PROPN
gujaf-289	43	13	sokoto	sokoto	PROPN
gujaf-289	43	14	state	state	PROPN
gujaf-289	43	15	.	.	PUNCT
gujaf-289	44	1	dr	dr	PROPN
gujaf-289	44	2	.	.	PROPN
gujaf-289	44	3	aminu	aminu	PROPN
gujaf-289	44	4	abdullahi	abdullahi	PROPN
gujaf-289	44	5	department	department	PROPN
gujaf-289	44	6	of	of	ADP
gujaf-289	44	7	accounting	accounting	PROPN
gujaf-289	44	8	,	,	PUNCT
gujaf-289	44	9	usmanu	usmanu	PROPN
gujaf-289	44	10	danfodiyo	danfodiyo	PROPN
gujaf-289	44	11	university	university	PROPN
gujaf-289	44	12	sokoto	sokoto	PROPN
gujaf-289	44	13	,	,	PUNCT
gujaf-289	44	14	state	state	PROPN
gujaf-289	44	15	.	.	PUNCT
gujaf-289	45	1	dr	dr	PROPN
gujaf-289	45	2	.	.	PROPN
gujaf-289	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-289	45	4	yahaya	yahaya	PROPN
gujaf-289	45	5	department	department	PROPN
gujaf-289	45	6	of	of	ADP
gujaf-289	45	7	accounting	accounting	PROPN
gujaf-289	45	8	,	,	PUNCT
gujaf-289	45	9	nigerian	nigerian	ADJ
gujaf-289	45	10	defence	defence	PROPN
gujaf-289	45	11	academy	academy	PROPN
gujaf-289	45	12	,	,	PUNCT
gujaf-289	45	13	kaduna	kaduna	PROPN
gujaf-289	45	14	state	state	PROPN
gujaf-289	45	15	.	.	PUNCT
gujaf-289	46	1	dr	dr	PROPN
gujaf-289	46	2	.	.	PROPN
gujaf-289	46	3	saidu	saidu	PROPN
gujaf-289	46	4	adamu	adamu	PROPN
gujaf-289	46	5	department	department	PROPN
gujaf-289	46	6	of	of	ADP
gujaf-289	46	7	accounting	accounting	PROPN
gujaf-289	46	8	,	,	PUNCT
gujaf-289	46	9	federal	federal	ADJ
gujaf-289	46	10	university	university	PROPN
gujaf-289	46	11	of	of	ADP
gujaf-289	46	12	kashere	kashere	PROPN
gujaf-289	46	13	,	,	PUNCT
gujaf-289	46	14	gombe	gombe	ADJ
gujaf-289	46	15	state	state	NOUN
gujaf-289	46	16	.	.	PUNCT
gujaf-289	47	1	dr	dr	PROPN
gujaf-289	47	2	.	.	PROPN
gujaf-289	47	3	nasiru	nasiru	PROPN
gujaf-289	47	4	yunusa	yunusa	PROPN
gujaf-289	47	5	department	department	PROPN
gujaf-289	47	6	of	of	ADP
gujaf-289	47	7	accounting	accounting	NOUN
gujaf-289	47	8	,	,	PUNCT
gujaf-289	47	9	ahmadu	ahmadu	PROPN
gujaf-289	47	10	bello	bello	PROPN
gujaf-289	47	11	university	university	PROPN
gujaf-289	47	12	zaria	zaria	PROPN
gujaf-289	47	13	.	.	PUNCT
gujaf-289	48	1	dr	dr	PROPN
gujaf-289	48	2	.	.	PROPN
gujaf-289	48	3	aisha	aisha	PROPN
gujaf-289	48	4	nuhu	nuhu	PROPN
gujaf-289	48	5	muhammad	muhammad	PROPN
gujaf-289	48	6	department	department	PROPN
gujaf-289	48	7	of	of	ADP
gujaf-289	48	8	accounting	accounting	PROPN
gujaf-289	48	9	,	,	PUNCT
gujaf-289	48	10	ahmadu	ahmadu	PROPN
gujaf-289	48	11	bello	bello	PROPN
gujaf-289	48	12	university	university	PROPN
gujaf-289	48	13	zaria	zaria	PROPN
gujaf-289	48	14	.	.	PUNCT
gujaf-289	49	1	dr	dr	PROPN
gujaf-289	49	2	.	.	PROPN
gujaf-289	49	3	lawal	lawal	PROPN
gujaf-289	49	4	muhammad	muhammad	PROPN
gujaf-289	49	5	department	department	PROPN
gujaf-289	49	6	of	of	ADP
gujaf-289	49	7	accounting	accounting	PROPN
gujaf-289	49	8	,	,	PUNCT
gujaf-289	49	9	ahmadu	ahmadu	PROPN
gujaf-289	49	10	bello	bello	PROPN
gujaf-289	49	11	university	university	PROPN
gujaf-289	49	12	zaria	zaria	PROPN
gujaf-289	49	13	.	.	PUNCT
gujaf-289	50	1	dr	dr	PROPN
gujaf-289	50	2	.	.	PROPN
gujaf-289	50	3	farouk	farouk	PROPN
gujaf-289	50	4	adeza	adeza	PROPN
gujaf-289	50	5	school	school	NOUN
gujaf-289	50	6	of	of	ADP
gujaf-289	50	7	business	business	NOUN
gujaf-289	50	8	and	and	CCONJ
gujaf-289	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-289	50	10	,	,	PUNCT
gujaf-289	50	11	american	american	PROPN
gujaf-289	50	12	university	university	PROPN
gujaf-289	50	13	of	of	ADP
gujaf-289	50	14	nigeria	nigeria	PROPN
gujaf-289	50	15	,	,	PUNCT
gujaf-289	50	16	yola	yola	PROPN
gujaf-289	50	17	.	.	PUNCT
gujaf-289	51	1	dr	dr	PROPN
gujaf-289	51	2	.	.	PROPN
gujaf-289	51	3	bashir	bashir	PROPN
gujaf-289	51	4	umar	umar	PROPN
gujaf-289	51	5	farouk	farouk	PROPN
gujaf-289	51	6	department	department	PROPN
gujaf-289	51	7	of	of	ADP
gujaf-289	51	8	economics	economic	NOUN
gujaf-289	51	9	,	,	PUNCT
gujaf-289	51	10	federal	federal	ADJ
gujaf-289	51	11	university	university	NOUN
gujaf-289	51	12	gusau	gusau	PROPN
gujaf-289	51	13	,	,	PUNCT
gujaf-289	51	14	zamfara	zamfara	PROPN
gujaf-289	51	15	state	state	PROPN
gujaf-289	51	16	.	.	PUNCT
gujaf-289	52	1	dr	dr	PROPN
gujaf-289	52	2	emmanuel	emmanuel	PROPN
gujaf-289	52	3	omokhuale	omokhuale	PROPN
gujaf-289	52	4	department	department	PROPN
gujaf-289	52	5	of	of	ADP
gujaf-289	52	6	mathematics	mathematics	PROPN
gujaf-289	52	7	,	,	PUNCT
gujaf-289	52	8	federal	federal	ADJ
gujaf-289	52	9	university	university	NOUN
gujaf-289	52	10	gusau	gusau	NOUN
gujaf-289	52	11	,	,	PUNCT
gujaf-289	52	12	zamfara	zamfara	PROPN
gujaf-289	52	13	.	.	PUNCT
gujaf-289	53	1	state	state	PROPN
gujaf-289	53	2	gusau	gusau	PROPN
gujaf-289	53	3	journal	journal	PROPN
gujaf-289	53	4	of	of	ADP
gujaf-289	53	5	accounting	accounting	NOUN
gujaf-289	53	6	and	and	CCONJ
gujaf-289	53	7	finance	finance	NOUN
gujaf-289	53	8	,	,	PUNCT
gujaf-289	53	9	vol	vol	NOUN
gujaf-289	53	10	.	.	PROPN
gujaf-289	53	11	5	5	NUM
gujaf-289	53	12	,	,	PUNCT
gujaf-289	53	13	issue	issue	NOUN
gujaf-289	53	14	1	1	NUM
gujaf-289	53	15	,	,	PUNCT
gujaf-289	53	16	april	april	PROPN
gujaf-289	53	17	,	,	PUNCT
gujaf-289	53	18	2024	2024	NUM
gujaf-289	53	19	vi	vi	PROPN
gujaf-289	53	20	advisory	advisory	NOUN
gujaf-289	53	21	board	board	NOUN
gujaf-289	53	22	members	member	NOUN
gujaf-289	53	23	prof	prof	PROPN
gujaf-289	53	24	.	.	PUNCT
gujaf-289	54	1	kabiru	kabiru	PROPN
gujaf-289	54	2	isah	isah	PROPN
gujaf-289	54	3	dandago	dandago	PROPN
gujaf-289	54	4	,	,	PUNCT
gujaf-289	54	5	bayero	bayero	PROPN
gujaf-289	54	6	university	university	PROPN
gujaf-289	54	7	kano	kano	PROPN
gujaf-289	54	8	,	,	PUNCT
gujaf-289	54	9	kano	kano	PROPN
gujaf-289	54	10	state	state	PROPN
gujaf-289	54	11	.	.	PUNCT
gujaf-289	55	1	prof	prof	PROPN
gujaf-289	55	2	a	a	DET
gujaf-289	55	3	m	m	NOUN
gujaf-289	55	4	bashir	bashir	NOUN
gujaf-289	55	5	,	,	PUNCT
gujaf-289	55	6	usmanu	usmanu	PROPN
gujaf-289	55	7	danfodiyo	danfodiyo	PROPN
gujaf-289	55	8	university	university	PROPN
gujaf-289	55	9	sokoto	sokoto	PROPN
gujaf-289	55	10	,	,	PUNCT
gujaf-289	55	11	sokoto	sokoto	PROPN
gujaf-289	55	12	state	state	PROPN
gujaf-289	55	13	.	.	PUNCT
gujaf-289	56	1	prof	prof	PROPN
gujaf-289	56	2	.	.	PUNCT
gujaf-289	57	1	muhammad	muhammad	PROPN
gujaf-289	57	2	tanko	tanko	PROPN
gujaf-289	57	3	,	,	PUNCT
gujaf-289	57	4	kaduna	kaduna	PROPN
gujaf-289	57	5	state	state	PROPN
gujaf-289	57	6	university	university	PROPN
gujaf-289	57	7	,	,	PUNCT
gujaf-289	57	8	kaduna	kaduna	PROPN
gujaf-289	57	9	.	.	PROPN
gujaf-289	57	10	prof	prof	PROPN
gujaf-289	57	11	.	.	PUNCT
gujaf-289	57	12	bayero	bayero	PROPN
gujaf-289	58	1	a	a	DET
gujaf-289	58	2	m	m	NOUN
gujaf-289	58	3	sabir	sabir	NOUN
gujaf-289	58	4	,	,	PUNCT
gujaf-289	58	5	usmanu	usmanu	PROPN
gujaf-289	58	6	danfodiyo	danfodiyo	PROPN
gujaf-289	58	7	university	university	PROPN
gujaf-289	58	8	sokoto	sokoto	PROPN
gujaf-289	58	9	,	,	PUNCT
gujaf-289	58	10	sokoto	sokoto	PROPN
gujaf-289	58	11	state	state	PROPN
gujaf-289	58	12	.	.	PUNCT
gujaf-289	59	1	prof	prof	PROPN
gujaf-289	59	2	.	.	PUNCT
gujaf-289	60	1	aliyu	aliyu	PROPN
gujaf-289	60	2	sulaiman	sulaiman	PROPN
gujaf-289	60	3	kantudu	kantudu	PROPN
gujaf-289	60	4	,	,	PUNCT
gujaf-289	60	5	bayero	bayero	PROPN
gujaf-289	60	6	university	university	PROPN
gujaf-289	60	7	kano	kano	PROPN
gujaf-289	60	8	,	,	PUNCT
gujaf-289	60	9	kano	kano	PROPN
gujaf-289	60	10	state	state	PROPN
gujaf-289	60	11	.	.	PUNCT
gujaf-289	61	1	editorial	editorial	PROPN
gujaf-289	61	2	secretary	secretary	PROPN
gujaf-289	61	3	yazid	yazid	PROPN
gujaf-289	61	4	kabir	kabir	PROPN
gujaf-289	61	5	ibrahim	ibrahim	PROPN
gujaf-289	61	6	department	department	PROPN
gujaf-289	61	7	of	of	ADP
gujaf-289	61	8	accounting	accounting	NOUN
gujaf-289	61	9	and	and	CCONJ
gujaf-289	61	10	finance	finance	NOUN
gujaf-289	61	11	,	,	PUNCT
gujaf-289	61	12	federal	federal	ADJ
gujaf-289	61	13	university	university	NOUN
gujaf-289	61	14	gusau	gusau	PROPN
gujaf-289	61	15	,	,	PUNCT
gujaf-289	61	16	zamfara	zamfara	PROPN
gujaf-289	61	17	state	state	PROPN
gujaf-289	61	18	.	.	PUNCT
gujaf-289	62	1	gusau	gusau	PROPN
gujaf-289	62	2	journal	journal	PROPN
gujaf-289	62	3	of	of	ADP
gujaf-289	62	4	accounting	accounting	NOUN
gujaf-289	62	5	and	and	CCONJ
gujaf-289	62	6	finance	finance	NOUN
gujaf-289	62	7	,	,	PUNCT
gujaf-289	62	8	vol	vol	NOUN
gujaf-289	62	9	.	.	PROPN
gujaf-289	62	10	5	5	NUM
gujaf-289	62	11	,	,	PUNCT
gujaf-289	62	12	issue	issue	NOUN
gujaf-289	62	13	1	1	NUM
gujaf-289	62	14	,	,	PUNCT
gujaf-289	62	15	april	april	PROPN
gujaf-289	62	16	,	,	PUNCT
gujaf-289	62	17	2024	2024	NUM
gujaf-289	62	18	vii	vii	NOUN
gujaf-289	62	19	call	call	NOUN
gujaf-289	62	20	for	for	ADP
gujaf-289	62	21	papers	paper	NOUN
gujaf-289	62	22	the	the	DET
gujaf-289	62	23	editorial	editorial	ADJ
gujaf-289	62	24	board	board	NOUN
gujaf-289	62	25	of	of	ADP
gujaf-289	62	26	gusau	gusau	PROPN
gujaf-289	62	27	journal	journal	PROPN
gujaf-289	62	28	of	of	ADP
gujaf-289	62	29	accounting	accounting	NOUN
gujaf-289	62	30	and	and	CCONJ
gujaf-289	62	31	finance	finance	NOUN
gujaf-289	62	32	(	(	PUNCT
gujaf-289	62	33	gujaf	gujaf	NOUN
gujaf-289	62	34	)	)	PUNCT
gujaf-289	62	35	is	be	AUX
gujaf-289	62	36	hereby	hereby	ADV
gujaf-289	62	37	inviting	invite	VERB
gujaf-289	62	38	authors	author	NOUN
gujaf-289	62	39	to	to	PART
gujaf-289	62	40	submit	submit	VERB
gujaf-289	62	41	their	their	PRON
gujaf-289	62	42	unpublished	unpublished	ADJ
gujaf-289	62	43	manuscript	manuscript	NOUN
gujaf-289	62	44	for	for	ADP
gujaf-289	62	45	publication	publication	NOUN
gujaf-289	62	46	.	.	PUNCT
gujaf-289	63	1	the	the	DET
gujaf-289	63	2	journal	journal	NOUN
gujaf-289	63	3	is	be	AUX
gujaf-289	63	4	published	publish	VERB
gujaf-289	63	5	in	in	ADP
gujaf-289	63	6	two	two	NUM
gujaf-289	63	7	issues	issue	NOUN
gujaf-289	63	8	of	of	ADP
gujaf-289	63	9	april	april	PROPN
gujaf-289	63	10	and	and	CCONJ
gujaf-289	63	11	october	october	PROPN
gujaf-289	63	12	annually	annually	ADV
gujaf-289	63	13	.	.	PUNCT
gujaf-289	64	1	gujaf	gujaf	NOUN
gujaf-289	64	2	is	be	AUX
gujaf-289	64	3	a	a	DET
gujaf-289	64	4	double	double	ADJ
gujaf-289	64	5	-	-	PUNCT
gujaf-289	64	6	blind	blind	ADJ
gujaf-289	64	7	peer	peer	NOUN
gujaf-289	64	8	reviewed	review	VERB
gujaf-289	64	9	journal	journal	NOUN
gujaf-289	64	10	published	publish	VERB
gujaf-289	64	11	by	by	ADP
gujaf-289	64	12	the	the	DET
gujaf-289	64	13	department	department	NOUN
gujaf-289	64	14	of	of	ADP
gujaf-289	64	15	accounting	accounting	NOUN
gujaf-289	64	16	and	and	CCONJ
gujaf-289	64	17	finance	finance	NOUN
gujaf-289	64	18	,	,	PUNCT
gujaf-289	64	19	faculty	faculty	NOUN
gujaf-289	64	20	of	of	ADP
gujaf-289	64	21	management	management	NOUN
gujaf-289	64	22	and	and	CCONJ
gujaf-289	64	23	social	social	ADJ
gujaf-289	64	24	sciences	science	NOUN
gujaf-289	64	25	,	,	PUNCT
gujaf-289	64	26	federal	federal	ADJ
gujaf-289	64	27	university	university	NOUN
gujaf-289	64	28	gusau	gusau	NOUN
gujaf-289	64	29	,	,	PUNCT
gujaf-289	64	30	zamfara	zamfara	PROPN
gujaf-289	64	31	state	state	PROPN
gujaf-289	64	32	nigeria	nigeria	PROPN
gujaf-289	64	33	the	the	DET
gujaf-289	64	34	journal	journal	PROPN
gujaf-289	64	35	accepts	accept	VERB
gujaf-289	64	36	papers	paper	NOUN
gujaf-289	64	37	in	in	ADP
gujaf-289	64	38	all	all	DET
gujaf-289	64	39	areas	area	NOUN
gujaf-289	64	40	of	of	ADP
gujaf-289	64	41	accounting	accounting	NOUN
gujaf-289	64	42	and	and	CCONJ
gujaf-289	64	43	finance	finance	NOUN
gujaf-289	64	44	for	for	ADP
gujaf-289	64	45	publication	publication	NOUN
gujaf-289	64	46	which	which	PRON
gujaf-289	64	47	include	include	VERB
gujaf-289	64	48	:	:	PUNCT
gujaf-289	64	49	accounting	accounting	NOUN
gujaf-289	64	50	standards	standard	NOUN
gujaf-289	64	51	,	,	PUNCT
gujaf-289	64	52	accounting	account	VERB
gujaf-289	64	53	information	information	NOUN
gujaf-289	64	54	system	system	NOUN
gujaf-289	64	55	,	,	PUNCT
gujaf-289	64	56	financial	financial	ADJ
gujaf-289	64	57	reporting	reporting	NOUN
gujaf-289	64	58	,	,	PUNCT
gujaf-289	64	59	earnings	earning	NOUN
gujaf-289	64	60	management	management	NOUN
gujaf-289	64	61	,	,	PUNCT
gujaf-289	64	62	,	,	PUNCT
gujaf-289	64	63	auditing	auditing	NOUN
gujaf-289	64	64	and	and	CCONJ
gujaf-289	64	65	investigation	investigation	NOUN
gujaf-289	64	66	,	,	PUNCT
gujaf-289	64	67	auditing	auditing	NOUN
gujaf-289	64	68	and	and	CCONJ
gujaf-289	64	69	standards	standard	NOUN
gujaf-289	64	70	,	,	PUNCT
gujaf-289	64	71	public	public	ADJ
gujaf-289	64	72	sector	sector	NOUN
gujaf-289	64	73	accounting	accounting	NOUN
gujaf-289	64	74	and	and	CCONJ
gujaf-289	64	75	auditing	auditing	NOUN
gujaf-289	64	76	,	,	PUNCT
gujaf-289	64	77	taxation	taxation	NOUN
gujaf-289	64	78	and	and	CCONJ
gujaf-289	64	79	revenue	revenue	NOUN
gujaf-289	64	80	administration	administration	NOUN
gujaf-289	64	81	,	,	PUNCT
gujaf-289	64	82	corporate	corporate	ADJ
gujaf-289	64	83	governance	governance	NOUN
gujaf-289	64	84	issues	issue	NOUN
gujaf-289	64	85	,	,	PUNCT
gujaf-289	64	86	corporate	corporate	ADJ
gujaf-289	64	87	social	social	ADJ
gujaf-289	64	88	responsibility	responsibility	NOUN
gujaf-289	64	89	,	,	PUNCT
gujaf-289	64	90	sustainability	sustainability	NOUN
gujaf-289	64	91	and	and	CCONJ
gujaf-289	64	92	environmental	environmental	ADJ
gujaf-289	64	93	reporting	reporting	NOUN
gujaf-289	64	94	issue	issue	NOUN
gujaf-289	64	95	,	,	PUNCT
gujaf-289	64	96	information	information	NOUN
gujaf-289	64	97	and	and	CCONJ
gujaf-289	64	98	communication	communication	NOUN
gujaf-289	64	99	technology	technology	NOUN
gujaf-289	64	100	issues	issue	NOUN
gujaf-289	64	101	,	,	PUNCT
gujaf-289	64	102	bankruptcy	bankruptcy	NOUN
gujaf-289	64	103	prediction	prediction	NOUN
gujaf-289	64	104	,	,	PUNCT
gujaf-289	64	105	corporate	corporate	ADJ
gujaf-289	64	106	finance	finance	NOUN
gujaf-289	64	107	,	,	PUNCT
gujaf-289	64	108	personal	personal	ADJ
gujaf-289	64	109	finance	finance	NOUN
gujaf-289	64	110	,	,	PUNCT
gujaf-289	64	111	merger	merger	NOUN
gujaf-289	64	112	and	and	CCONJ
gujaf-289	64	113	acquisitions	acquisition	NOUN
gujaf-289	64	114	,	,	PUNCT
gujaf-289	64	115	capital	capital	NOUN
gujaf-289	64	116	structure	structure	NOUN
gujaf-289	64	117	,	,	PUNCT
gujaf-289	64	118	working	work	VERB
gujaf-289	64	119	capital	capital	NOUN
gujaf-289	64	120	management	management	NOUN
gujaf-289	64	121	,	,	PUNCT
gujaf-289	64	122	enterprises	enterprise	NOUN
gujaf-289	64	123	risk	risk	NOUN
gujaf-289	64	124	management	management	NOUN
gujaf-289	64	125	,	,	PUNCT
gujaf-289	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-289	64	127	,	,	PUNCT
gujaf-289	64	128	international	international	ADJ
gujaf-289	64	129	business	business	NOUN
gujaf-289	64	130	accounting	accounting	NOUN
gujaf-289	64	131	and	and	CCONJ
gujaf-289	64	132	finance	finance	NOUN
gujaf-289	64	133	,	,	PUNCT
gujaf-289	64	134	banking	banking	NOUN
gujaf-289	64	135	crises	crisis	NOUN
gujaf-289	64	136	,	,	PUNCT
gujaf-289	64	137	bank	bank	NOUN
gujaf-289	64	138	’s	’s	PART
gujaf-289	64	139	profitability	profitability	NOUN
gujaf-289	64	140	,	,	PUNCT
gujaf-289	64	141	risk	risk	NOUN
gujaf-289	64	142	and	and	CCONJ
gujaf-289	64	143	insurance	insurance	NOUN
gujaf-289	64	144	issue	issue	NOUN
gujaf-289	64	145	,	,	PUNCT
gujaf-289	64	146	islamic	islamic	ADJ
gujaf-289	64	147	finance	finance	NOUN
gujaf-289	64	148	,	,	PUNCT
gujaf-289	64	149	conventional	conventional	ADJ
gujaf-289	64	150	and	and	CCONJ
gujaf-289	64	151	islamic	islamic	ADJ
gujaf-289	64	152	banks	bank	NOUN
gujaf-289	64	153	and	and	CCONJ
gujaf-289	64	154	so	so	ADV
gujaf-289	64	155	forth	forth	ADV
gujaf-289	64	156	.	.	PUNCT
gujaf-289	65	1	guidelines	guideline	NOUN
gujaf-289	65	2	for	for	ADP
gujaf-289	65	3	submission	submission	NOUN
gujaf-289	65	4	and	and	CCONJ
gujaf-289	65	5	manuscript	manuscript	NOUN
gujaf-289	65	6	format	format	VERB
gujaf-289	65	7	the	the	DET
gujaf-289	65	8	submission	submission	NOUN
gujaf-289	65	9	language	language	NOUN
gujaf-289	65	10	is	be	AUX
gujaf-289	65	11	english	english	PROPN
gujaf-289	65	12	and	and	CCONJ
gujaf-289	65	13	must	must	AUX
gujaf-289	65	14	be	be	AUX
gujaf-289	65	15	a	a	DET
gujaf-289	65	16	well	well	ADV
gujaf-289	65	17	-	-	PUNCT
gujaf-289	65	18	researched	research	VERB
gujaf-289	65	19	original	original	ADJ
gujaf-289	65	20	manuscript	manuscript	NOUN
gujaf-289	65	21	that	that	PRON
gujaf-289	65	22	has	have	AUX
gujaf-289	65	23	not	not	PART
gujaf-289	65	24	previously	previously	ADV
gujaf-289	65	25	been	be	AUX
gujaf-289	65	26	submitted	submit	VERB
gujaf-289	65	27	elsewhere	elsewhere	ADV
gujaf-289	65	28	for	for	ADP
gujaf-289	65	29	publication	publication	NOUN
gujaf-289	65	30	.	.	PUNCT
gujaf-289	66	1	the	the	DET
gujaf-289	66	2	paper	paper	NOUN
gujaf-289	66	3	should	should	AUX
gujaf-289	66	4	not	not	PART
gujaf-289	66	5	exceed	exceed	VERB
gujaf-289	66	6	more	more	ADJ
gujaf-289	66	7	than	than	ADP
gujaf-289	66	8	15	15	NUM
gujaf-289	66	9	pages	page	NOUN
gujaf-289	66	10	on	on	ADP
gujaf-289	66	11	a4	a4	NOUN
gujaf-289	66	12	type	type	NOUN
gujaf-289	66	13	paper	paper	NOUN
gujaf-289	66	14	in	in	ADP
gujaf-289	66	15	ms	ms	ADJ
gujaf-289	66	16	-	-	PUNCT
gujaf-289	66	17	word	word	NOUN
gujaf-289	66	18	format	format	NOUN
gujaf-289	66	19	,	,	PUNCT
gujaf-289	66	20	1.5	1.5	NUM
gujaf-289	66	21	-	-	PUNCT
gujaf-289	66	22	line	line	NOUN
gujaf-289	66	23	spacing	spacing	NOUN
gujaf-289	66	24	,	,	PUNCT
gujaf-289	66	25	12	12	NUM
gujaf-289	66	26	font	font	NOUN
gujaf-289	66	27	size	size	NOUN
gujaf-289	66	28	in	in	ADP
gujaf-289	66	29	times	time	NOUN
gujaf-289	66	30	new	new	ADJ
gujaf-289	66	31	roman	roman	NOUN
gujaf-289	66	32	.	.	PUNCT
gujaf-289	67	1	manuscript	manuscript	NOUN
gujaf-289	67	2	should	should	AUX
gujaf-289	67	3	be	be	AUX
gujaf-289	67	4	tested	test	VERB
gujaf-289	67	5	for	for	ADP
gujaf-289	67	6	plagiarism	plagiarism	NOUN
gujaf-289	67	7	before	before	ADP
gujaf-289	67	8	submission	submission	NOUN
gujaf-289	67	9	,	,	PUNCT
gujaf-289	67	10	as	as	SCONJ
gujaf-289	67	11	the	the	DET
gujaf-289	67	12	maximum	maximum	ADJ
gujaf-289	67	13	similarity	similarity	NOUN
gujaf-289	67	14	index	index	NOUN
gujaf-289	67	15	acceptable	acceptable	ADJ
gujaf-289	67	16	by	by	ADP
gujaf-289	67	17	gujaf	gujaf	NOUN
gujaf-289	67	18	is	be	AUX
gujaf-289	67	19	25	25	NUM
gujaf-289	67	20	percent	percent	NOUN
gujaf-289	67	21	.	.	PUNCT
gujaf-289	68	1	furthermore	furthermore	ADV
gujaf-289	68	2	,	,	PUNCT
gujaf-289	68	3	the	the	DET
gujaf-289	68	4	length	length	NOUN
gujaf-289	68	5	of	of	ADP
gujaf-289	68	6	a	a	DET
gujaf-289	68	7	complete	complete	ADJ
gujaf-289	68	8	article	article	NOUN
gujaf-289	68	9	should	should	AUX
gujaf-289	68	10	not	not	PART
gujaf-289	68	11	exceed	exceed	VERB
gujaf-289	68	12	5000	5000	NUM
gujaf-289	68	13	words	word	NOUN
gujaf-289	68	14	including	include	VERB
gujaf-289	68	15	an	an	DET
gujaf-289	68	16	abstract	abstract	NOUN
gujaf-289	68	17	of	of	ADP
gujaf-289	68	18	not	not	PART
gujaf-289	68	19	more	more	ADJ
gujaf-289	68	20	than	than	ADP
gujaf-289	68	21	250	250	NUM
gujaf-289	68	22	words	word	NOUN
gujaf-289	68	23	with	with	ADP
gujaf-289	68	24	a	a	DET
gujaf-289	68	25	minimum	minimum	NOUN
gujaf-289	68	26	of	of	ADP
gujaf-289	68	27	four	four	NUM
gujaf-289	68	28	key	key	ADJ
gujaf-289	68	29	words	word	NOUN
gujaf-289	68	30	immediately	immediately	ADV
gujaf-289	68	31	after	after	ADP
gujaf-289	68	32	the	the	DET
gujaf-289	68	33	abstract	abstract	NOUN
gujaf-289	68	34	.	.	PUNCT
gujaf-289	69	1	all	all	DET
gujaf-289	69	2	references	reference	NOUN
gujaf-289	69	3	including	include	VERB
gujaf-289	69	4	in	in	ADP
gujaf-289	69	5	text	text	NOUN
gujaf-289	69	6	citation	citation	NOUN
gujaf-289	69	7	and	and	CCONJ
gujaf-289	69	8	reference	reference	NOUN
gujaf-289	69	9	list	list	NOUN
gujaf-289	69	10	,	,	PUNCT
gujaf-289	69	11	tables	table	NOUN
gujaf-289	69	12	and	and	CCONJ
gujaf-289	69	13	figures	figure	NOUN
gujaf-289	69	14	should	should	AUX
gujaf-289	69	15	be	be	AUX
gujaf-289	69	16	in	in	ADP
gujaf-289	69	17	line	line	NOUN
gujaf-289	69	18	with	with	ADP
gujaf-289	69	19	apa	apa	PROPN
gujaf-289	69	20	7th	7th	PROPN
gujaf-289	69	21	edition	edition	NOUN
gujaf-289	69	22	publication	publication	NOUN
gujaf-289	69	23	manual	manual	NOUN
gujaf-289	69	24	.	.	PUNCT
gujaf-289	70	1	finally	finally	ADV
gujaf-289	70	2	,	,	PUNCT
gujaf-289	70	3	manuscript	manuscript	NOUN
gujaf-289	70	4	should	should	AUX
gujaf-289	70	5	be	be	AUX
gujaf-289	70	6	send	send	VERB
gujaf-289	70	7	to	to	ADP
gujaf-289	70	8	our	our	PRON
gujaf-289	70	9	email	email	NOUN
gujaf-289	70	10	address	address	NOUN
gujaf-289	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-289	70	12	and	and	CCONJ
gujaf-289	70	13	a	a	DET
gujaf-289	70	14	copy	copy	NOUN
gujaf-289	70	15	to	to	ADP
gujaf-289	70	16	our	our	PRON
gujaf-289	70	17	website	website	NOUN
gujaf-289	70	18	on	on	ADP
gujaf-289	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-289	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-289	70	21	gusau	gusau	ADJ
gujaf-289	70	22	journal	journal	NOUN
gujaf-289	70	23	of	of	ADP
gujaf-289	70	24	accounting	accounting	NOUN
gujaf-289	70	25	and	and	CCONJ
gujaf-289	70	26	finance	finance	NOUN
gujaf-289	70	27	,	,	PUNCT
gujaf-289	70	28	vol	vol	NOUN
gujaf-289	70	29	.	.	PROPN
gujaf-289	70	30	5	5	NUM
gujaf-289	70	31	,	,	PUNCT
gujaf-289	70	32	issue	issue	NOUN
gujaf-289	70	33	1	1	NUM
gujaf-289	70	34	,	,	PUNCT
gujaf-289	70	35	april	april	PROPN
gujaf-289	70	36	,	,	PUNCT
gujaf-289	70	37	2024	2024	NUM
gujaf-289	70	38	viii	viii	ADJ
gujaf-289	70	39	publication	publication	NOUN
gujaf-289	70	40	procedure	procedure	NOUN
gujaf-289	70	41	after	after	ADP
gujaf-289	70	42	receiving	receive	VERB
gujaf-289	70	43	a	a	DET
gujaf-289	70	44	manuscript	manuscript	NOUN
gujaf-289	70	45	that	that	PRON
gujaf-289	70	46	is	be	AUX
gujaf-289	70	47	within	within	ADP
gujaf-289	70	48	the	the	DET
gujaf-289	70	49	similarity	similarity	NOUN
gujaf-289	70	50	index	index	NOUN
gujaf-289	70	51	threshold	threshold	NOUN
gujaf-289	70	52	,	,	PUNCT
gujaf-289	70	53	a	a	DET
gujaf-289	70	54	confirmation	confirmation	NOUN
gujaf-289	70	55	email	email	NOUN
gujaf-289	70	56	will	will	AUX
gujaf-289	70	57	be	be	AUX
gujaf-289	70	58	send	send	VERB
gujaf-289	70	59	together	together	ADV
gujaf-289	70	60	with	with	ADP
gujaf-289	70	61	a	a	DET
gujaf-289	70	62	request	request	NOUN
gujaf-289	70	63	to	to	PART
gujaf-289	70	64	pay	pay	VERB
gujaf-289	70	65	a	a	DET
gujaf-289	70	66	review	review	NOUN
gujaf-289	70	67	proceeding	proceeding	NOUN
gujaf-289	70	68	fee	fee	NOUN
gujaf-289	70	69	.	.	PUNCT
gujaf-289	71	1	at	at	ADP
gujaf-289	71	2	this	this	DET
gujaf-289	71	3	point	point	NOUN
gujaf-289	71	4	,	,	PUNCT
gujaf-289	71	5	the	the	DET
gujaf-289	71	6	editorial	editorial	ADJ
gujaf-289	71	7	board	board	NOUN
gujaf-289	71	8	will	will	AUX
gujaf-289	71	9	take	take	VERB
gujaf-289	71	10	a	a	DET
gujaf-289	71	11	decision	decision	NOUN
gujaf-289	71	12	on	on	ADP
gujaf-289	71	13	accepting	accept	VERB
gujaf-289	71	14	,	,	PUNCT
gujaf-289	71	15	rejecting	reject	VERB
gujaf-289	71	16	or	or	CCONJ
gujaf-289	71	17	making	make	VERB
gujaf-289	71	18	a	a	DET
gujaf-289	71	19	resubmission	resubmission	NOUN
gujaf-289	71	20	of	of	ADP
gujaf-289	71	21	the	the	DET
gujaf-289	71	22	manuscript	manuscript	NOUN
gujaf-289	71	23	based	base	VERB
gujaf-289	71	24	on	on	ADP
gujaf-289	71	25	the	the	DET
gujaf-289	71	26	outcome	outcome	NOUN
gujaf-289	71	27	of	of	ADP
gujaf-289	71	28	the	the	DET
gujaf-289	71	29	double	double	ADJ
gujaf-289	71	30	-	-	PUNCT
gujaf-289	71	31	blind	blind	ADJ
gujaf-289	71	32	peer	peer	NOUN
gujaf-289	71	33	review	review	NOUN
gujaf-289	71	34	.	.	PUNCT
gujaf-289	72	1	those	those	DET
gujaf-289	72	2	authors	author	NOUN
gujaf-289	72	3	whose	whose	DET
gujaf-289	72	4	manuscript	manuscript	NOUN
gujaf-289	72	5	were	be	AUX
gujaf-289	72	6	accepted	accept	VERB
gujaf-289	72	7	for	for	ADP
gujaf-289	72	8	publication	publication	NOUN
gujaf-289	72	9	will	will	AUX
gujaf-289	72	10	be	be	AUX
gujaf-289	72	11	asked	ask	VERB
gujaf-289	72	12	to	to	PART
gujaf-289	72	13	pay	pay	VERB
gujaf-289	72	14	a	a	DET
gujaf-289	72	15	publication	publication	NOUN
gujaf-289	72	16	fee	fee	NOUN
gujaf-289	72	17	,	,	PUNCT
gujaf-289	72	18	after	after	ADP
gujaf-289	72	19	effecting	effect	VERB
gujaf-289	72	20	all	all	DET
gujaf-289	72	21	suggested	suggest	VERB
gujaf-289	72	22	corrections	correction	NOUN
gujaf-289	72	23	and	and	CCONJ
gujaf-289	72	24	changes	change	NOUN
gujaf-289	72	25	made	make	VERB
gujaf-289	72	26	on	on	ADP
gujaf-289	72	27	the	the	DET
gujaf-289	72	28	manuscript	manuscript	NOUN
gujaf-289	72	29	.	.	PUNCT
gujaf-289	73	1	all	all	DET
gujaf-289	73	2	corrected	correct	VERB
gujaf-289	73	3	papers	paper	NOUN
gujaf-289	73	4	returned	return	VERB
gujaf-289	73	5	within	within	ADP
gujaf-289	73	6	the	the	DET
gujaf-289	73	7	specified	specify	VERB
gujaf-289	73	8	time	time	NOUN
gujaf-289	73	9	frame	frame	NOUN
gujaf-289	73	10	will	will	AUX
gujaf-289	73	11	be	be	AUX
gujaf-289	73	12	published	publish	VERB
gujaf-289	73	13	in	in	ADP
gujaf-289	73	14	that	that	DET
gujaf-289	73	15	issue	issue	NOUN
gujaf-289	73	16	.	.	PUNCT
gujaf-289	74	1	payment	payment	NOUN
gujaf-289	74	2	details	detail	NOUN
gujaf-289	74	3	bank	bank	NOUN
gujaf-289	74	4	:	:	PUNCT
gujaf-289	74	5	fcmb	fcmb	PROPN
gujaf-289	74	6	account	account	PROPN
gujaf-289	74	7	number	number	NOUN
gujaf-289	74	8	:	:	PUNCT
gujaf-289	74	9	7278465011	7278465011	NUM
gujaf-289	74	10	account	account	NOUN
gujaf-289	74	11	name	name	NOUN
gujaf-289	74	12	:	:	PUNCT
gujaf-289	74	13	gusau	gusau	PROPN
gujaf-289	74	14	journal	journal	NOUN
gujaf-289	74	15	of	of	ADP
gujaf-289	74	16	accounting	accounting	NOUN
gujaf-289	74	17	and	and	CCONJ
gujaf-289	74	18	finance	finance	NOUN
gujaf-289	74	19	for	for	ADP
gujaf-289	74	20	inquiry	inquiry	NOUN
gujaf-289	74	21	the	the	DET
gujaf-289	74	22	head	head	NOUN
gujaf-289	74	23	,	,	PUNCT
gujaf-289	74	24	department	department	NOUN
gujaf-289	74	25	of	of	ADP
gujaf-289	74	26	accounting	accounting	NOUN
gujaf-289	74	27	and	and	CCONJ
gujaf-289	74	28	finance	finance	NOUN
gujaf-289	74	29	,	,	PUNCT
gujaf-289	74	30	federal	federal	ADJ
gujaf-289	74	31	university	university	NOUN
gujaf-289	74	32	gusau	gusau	PROPN
gujaf-289	74	33	,	,	PUNCT
gujaf-289	74	34	zamfara	zamfara	PROPN
gujaf-289	74	35	state	state	PROPN
gujaf-289	74	36	.	.	PUNCT
gujaf-289	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-289	76	1	+2348069393824	+2348069393824	PRON
gujaf-289	76	2	for	for	ADP
gujaf-289	76	3	more	more	ADJ
gujaf-289	76	4	information	information	NOUN
gujaf-289	76	5	,	,	PUNCT
gujaf-289	76	6	contact	contact	VERB
gujaf-289	76	7	the	the	DET
gujaf-289	76	8	editor	editor	NOUN
gujaf-289	76	9	-	-	PUNCT
gujaf-289	76	10	in	in	ADP
gujaf-289	76	11	-	-	PUNCT
gujaf-289	76	12	chief	chief	NOUN
gujaf-289	76	13	on	on	ADP
gujaf-289	76	14	+2348067766435	+2348067766435	NUM
gujaf-289	76	15	the	the	DET
gujaf-289	76	16	associate	associate	ADJ
gujaf-289	76	17	editor	editor	NOUN
gujaf-289	76	18	on	on	ADP
gujaf-289	76	19	+2348036057525	+2348036057525	NUM
gujaf-289	76	20	or	or	CCONJ
gujaf-289	76	21	visit	visit	VERB
gujaf-289	76	22	our	our	PRON
gujaf-289	76	23	website	website	NOUN
gujaf-289	76	24	on	on	ADP
gujaf-289	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-289	76	26	or	or	CCONJ
gujaf-289	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-289	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-289	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-289	76	30	gusau	gusau	ADJ
gujaf-289	76	31	journal	journal	NOUN
gujaf-289	76	32	of	of	ADP
gujaf-289	76	33	accounting	accounting	NOUN
gujaf-289	76	34	and	and	CCONJ
gujaf-289	76	35	finance	finance	NOUN
gujaf-289	76	36	,	,	PUNCT
gujaf-289	76	37	vol	vol	NOUN
gujaf-289	76	38	.	.	PROPN
gujaf-289	76	39	5	5	NUM
gujaf-289	76	40	,	,	PUNCT
gujaf-289	76	41	issue	issue	NOUN
gujaf-289	76	42	1	1	NUM
gujaf-289	76	43	,	,	PUNCT
gujaf-289	76	44	april	april	PROPN
gujaf-289	76	45	,	,	PUNCT
gujaf-289	76	46	2024	2024	NUM
gujaf-289	76	47	ix	ix	ADP
gujaf-289	76	48	contents	content	NOUN
gujaf-289	76	49	impact	impact	NOUN
gujaf-289	76	50	of	of	ADP
gujaf-289	76	51	audit	audit	NOUN
gujaf-289	76	52	quality	quality	NOUN
gujaf-289	76	53	on	on	ADP
gujaf-289	76	54	earnings	earning	NOUN
gujaf-289	76	55	management	management	NOUN
gujaf-289	76	56	of	of	ADP
gujaf-289	76	57	consumer	consumer	NOUN
gujaf-289	76	58	goods	good	NOUN
gujaf-289	76	59	firms	firm	NOUN
gujaf-289	76	60	in	in	ADP
gujaf-289	76	61	nigeria	nigeria	PROPN
gujaf-289	76	62	sirajo	sirajo	PROPN
gujaf-289	76	63	bappah	bappah	PROPN
gujaf-289	76	64	,	,	PUNCT
gujaf-289	76	65	auwal	auwal	PROPN
gujaf-289	76	66	saad	saad	PROPN
gujaf-289	76	67	,	,	PUNCT
gujaf-289	76	68	shehu	shehu	PROPN
gujaf-289	76	69	usman	usman	PROPN
gujaf-289	76	70	hassan	hassan	PROPN
gujaf-289	76	71	phd	phd	PROPN
gujaf-289	76	72	,	,	PUNCT
gujaf-289	76	73	saidu	saidu	PROPN
gujaf-289	76	74	adamu	adamu	PROPN
gujaf-289	76	75	phd	phd	PROPN
gujaf-289	76	76	board	board	PROPN
gujaf-289	76	77	characteristics	characteristic	NOUN
gujaf-289	76	78	and	and	CCONJ
gujaf-289	76	79	corporate	corporate	ADJ
gujaf-289	76	80	social	social	ADJ
gujaf-289	76	81	responsibility	responsibility	NOUN
gujaf-289	76	82	of	of	ADP
gujaf-289	76	83	listed	list	VERB
gujaf-289	76	84	oil	oil	NOUN
gujaf-289	76	85	and	and	CCONJ
gujaf-289	76	86	gas	gas	NOUN
gujaf-289	76	87	companies	company	NOUN
gujaf-289	76	88	in	in	ADP
gujaf-289	76	89	nigerian	nigerian	PROPN
gujaf-289	76	90	.	.	PUNCT
gujaf-289	77	1	aliyu	aliyu	PROPN
gujaf-289	77	2	abubakar	abubakar	PROPN
gujaf-289	77	3	,	,	PUNCT
gujaf-289	77	4	yunusa	yunusa	PROPN
gujaf-289	77	5	nasiru	nasiru	PROPN
gujaf-289	77	6	phd	phd	PROPN
gujaf-289	77	7	,	,	PUNCT
gujaf-289	77	8	dr	dr	PROPN
gujaf-289	77	9	.	.	PROPN
gujaf-289	77	10	umar	umar	PROPN
gujaf-289	77	11	abubakar	abubakar	PROPN
gujaf-289	77	12	board	board	PROPN
gujaf-289	77	13	characteristics	characteristic	NOUN
gujaf-289	77	14	and	and	CCONJ
gujaf-289	77	15	audit	audit	NOUN
gujaf-289	77	16	quality	quality	NOUN
gujaf-289	77	17	of	of	ADP
gujaf-289	77	18	listed	list	VERB
gujaf-289	77	19	consumer	consumer	NOUN
gujaf-289	77	20	goods	good	NOUN
gujaf-289	77	21	firms	firm	NOUN
gujaf-289	77	22	in	in	ADP
gujaf-289	77	23	nigeria	nigeria	PROPN
gujaf-289	77	24	aliyu	aliyu	PROPN
gujaf-289	77	25	shehu	shehu	PROPN
gujaf-289	77	26	usman	usman	PROPN
gujaf-289	77	27	,	,	PUNCT
gujaf-289	77	28	danson	danson	PROPN
gujaf-289	77	29	andrew	andrew	PROPN
gujaf-289	77	30	,	,	PUNCT
gujaf-289	77	31	abdullahi	abdullahi	PROPN
gujaf-289	77	32	bala	bala	PROPN
gujaf-289	77	33	ado	ado	PROPN
gujaf-289	77	34	phd	phd	PROPN
gujaf-289	77	35	,	,	PUNCT
gujaf-289	77	36	ceo	ceo	NOUN
gujaf-289	77	37	characteristics	characteristic	NOUN
gujaf-289	77	38	and	and	CCONJ
gujaf-289	77	39	financial	financial	ADJ
gujaf-289	77	40	reporting	reporting	NOUN
gujaf-289	77	41	quality	quality	NOUN
gujaf-289	77	42	in	in	ADP
gujaf-289	77	43	listed	list	VERB
gujaf-289	77	44	consumer	consumer	NOUN
gujaf-289	77	45	goods	good	NOUN
gujaf-289	77	46	companies	company	NOUN
gujaf-289	77	47	in	in	ADP
gujaf-289	77	48	nigeria	nigeria	PROPN
gujaf-289	77	49	okika	okika	PROPN
gujaf-289	77	50	nkiru	nkiru	PROPN
gujaf-289	77	51	philomena	philomena	PROPN
gujaf-289	77	52	,	,	PUNCT
gujaf-289	77	53	oyeneye	oyeneye	PROPN
gujaf-289	77	54	temitope	temitope	PROPN
gujaf-289	77	55	esther	esther	NOUN
gujaf-289	77	56	,	,	PUNCT
gujaf-289	77	57	adedeji	adedeji	PROPN
gujaf-289	77	58	daniel	daniel	PROPN
gujaf-289	77	59	gbadebo	gbadebo	PROPN
gujaf-289	77	60	liquidity	liquidity	PROPN
gujaf-289	77	61	risk	risk	NOUN
gujaf-289	77	62	and	and	CCONJ
gujaf-289	77	63	financial	financial	ADJ
gujaf-289	77	64	performance	performance	NOUN
gujaf-289	77	65	of	of	ADP
gujaf-289	77	66	listed	list	VERB
gujaf-289	77	67	deposit	deposit	NOUN
gujaf-289	77	68	money	money	NOUN
gujaf-289	77	69	banks	bank	NOUN
gujaf-289	77	70	in	in	ADP
gujaf-289	77	71	nigeria	nigeria	PROPN
gujaf-289	77	72	bashir	bashir	PROPN
gujaf-289	77	73	abdulrauf	abdulrauf	PROPN
gujaf-289	77	74	mohammed	mohammed	PROPN
gujaf-289	77	75	,	,	PUNCT
gujaf-289	77	76	aliyu	aliyu	PROPN
gujaf-289	77	77	ahmed	ahme	VERB
gujaf-289	77	78	abdullah	abdullah	PROPN
gujaf-289	77	79	phd	phd	PROPN
gujaf-289	77	80	,	,	PUNCT
gujaf-289	77	81	prof	prof	PROPN
gujaf-289	77	82	.	.	PUNCT
gujaf-289	78	1	salisu	salisu	PROPN
gujaf-289	78	2	mamman	mamman	PROPN
gujaf-289	78	3	ibrahim	ibrahim	PROPN
gujaf-289	78	4	yusuf	yusuf	PROPN
gujaf-289	78	5	phd	phd	PROPN
gujaf-289	78	6	,	,	PUNCT
gujaf-289	78	7	suleiman	suleiman	PROPN
gujaf-289	78	8	salami	salami	PROPN
gujaf-289	78	9	phd	phd	PROPN
gujaf-289	78	10	information	information	NOUN
gujaf-289	78	11	asymmetry	asymmetry	NOUN
gujaf-289	78	12	and	and	CCONJ
gujaf-289	78	13	cost	cost	NOUN
gujaf-289	78	14	of	of	ADP
gujaf-289	78	15	capital	capital	NOUN
gujaf-289	78	16	:	:	PUNCT
gujaf-289	78	17	a	a	DET
gujaf-289	78	18	review	review	NOUN
gujaf-289	78	19	of	of	ADP
gujaf-289	78	20	empirical	empirical	ADJ
gujaf-289	78	21	evidence	evidence	NOUN
gujaf-289	78	22	sunusi	sunusi	PROPN
gujaf-289	78	23	ridwan	ridwan	PROPN
gujaf-289	78	24	ayagi	ayagi	PROPN
gujaf-289	78	25	phd	phd	PROPN
gujaf-289	78	26	,	,	PUNCT
gujaf-289	78	27	aca	aca	PROPN
gujaf-289	78	28	,	,	PUNCT
gujaf-289	78	29	rashida	rashida	PROPN
gujaf-289	78	30	lawal	lawal	PROPN
gujaf-289	78	31	,	,	PUNCT
gujaf-289	78	32	phd	phd	NOUN
gujaf-289	78	33	ownership	ownership	NOUN
gujaf-289	78	34	structure	structure	NOUN
gujaf-289	78	35	and	and	CCONJ
gujaf-289	78	36	female	female	ADJ
gujaf-289	78	37	inclusion	inclusion	NOUN
gujaf-289	78	38	of	of	ADP
gujaf-289	78	39	listed	list	VERB
gujaf-289	78	40	financial	financial	ADJ
gujaf-289	78	41	firms	firm	NOUN
gujaf-289	78	42	in	in	ADP
gujaf-289	78	43	nigeria	nigeria	PROPN
gujaf-289	78	44	gbemigun	gbemigun	PROPN
gujaf-289	78	45	catherine	catherine	PROPN
gujaf-289	78	46	omoleye	omoleye	PROPN
gujaf-289	78	47	,	,	PUNCT
gujaf-289	78	48	alade	alade	PROPN
gujaf-289	78	49	muyiwa	muyiwa	PROPN
gujaf-289	78	50	ezekiel	ezekiel	PROPN
gujaf-289	78	51	phd	phd	PROPN
gujaf-289	78	52	csr	csr	PROPN
gujaf-289	78	53	initiatives	initiative	NOUN
gujaf-289	78	54	and	and	CCONJ
gujaf-289	78	55	sustainability	sustainability	NOUN
gujaf-289	78	56	resilience	resilience	NOUN
gujaf-289	78	57	in	in	ADP
gujaf-289	78	58	nigeria	nigeria	PROPN
gujaf-289	78	59	's	's	PART
gujaf-289	78	60	oil	oil	NOUN
gujaf-289	78	61	and	and	CCONJ
gujaf-289	78	62	gas	gas	NOUN
gujaf-289	78	63	industry	industry	NOUN
gujaf-289	78	64	:	:	PUNCT
gujaf-289	78	65	a	a	DET
gujaf-289	78	66	pls	pls	ADJ
gujaf-289	78	67	-	-	PUNCT
gujaf-289	78	68	sem	sem	NOUN
gujaf-289	78	69	approach	approach	NOUN
gujaf-289	78	70	from	from	ADP
gujaf-289	78	71	local	local	ADJ
gujaf-289	78	72	communities	community	NOUN
gujaf-289	78	73	'	'	PART
gujaf-289	78	74	perspective	perspective	NOUN
gujaf-289	78	75	tajudeen	tajudeen	NUM
gujaf-289	78	76	alaburo	alaburo	PROPN
gujaf-289	78	77	,	,	PUNCT
gujaf-289	78	78	rofiat	rofiat	PROPN
gujaf-289	78	79	bolanle	bolanle	PROPN
gujaf-289	78	80	,	,	PUNCT
gujaf-289	78	81	abdussalam	abdussalam	PROPN
gujaf-289	78	82	,	,	PUNCT
gujaf-289	78	83	abdulrahman	abdulrahman	PROPN
gujaf-289	78	84	abubakar	abubakar	PROPN
gujaf-289	78	85	,	,	PUNCT
gujaf-289	78	86	tajudeen	tajudeen	PROPN
gujaf-289	78	87	,	,	PUNCT
gujaf-289	78	88	akeem	akeem	PROPN
gujaf-289	78	89	olamilekan	olamilekan	PROPN
gujaf-289	78	90	babatunde	babatunde	PROPN
gujaf-289	78	91	capital	capital	NOUN
gujaf-289	78	92	structure	structure	NOUN
gujaf-289	78	93	and	and	CCONJ
gujaf-289	78	94	the	the	DET
gujaf-289	78	95	financial	financial	ADJ
gujaf-289	78	96	performance	performance	NOUN
gujaf-289	78	97	of	of	ADP
gujaf-289	78	98	listed	list	VERB
gujaf-289	78	99	information	information	NOUN
gujaf-289	78	100	and	and	CCONJ
gujaf-289	78	101	communications	communication	NOUN
gujaf-289	78	102	technology	technology	NOUN
gujaf-289	78	103	firms	firm	NOUN
gujaf-289	78	104	in	in	ADP
gujaf-289	78	105	nigeria	nigeria	PROPN
gujaf-289	78	106	nasiru	nasiru	PROPN
gujaf-289	78	107	adamu	adamu	PROPN
gujaf-289	78	108	kanoma	kanoma	PROPN
gujaf-289	78	109	,	,	PUNCT
gujaf-289	78	110	nurudeen	nurudeen	ADJ
gujaf-289	78	111	usman	usman	PROPN
gujaf-289	78	112	miko	miko	PROPN
gujaf-289	78	113	,	,	PUNCT
gujaf-289	78	114	augustine	augustine	PROPN
gujaf-289	78	115	ayuba	ayuba	PROPN
gujaf-289	78	116	,	,	PUNCT
gujaf-289	78	117	idris	idris	PROPN
gujaf-289	78	118	mohammed	mohammed	PROPN
gujaf-289	78	119	,	,	PUNCT
gujaf-289	78	120	mark	mark	VERB
gujaf-289	78	121	g	g	PROPN
gujaf-289	78	122	,	,	PUNCT
gujaf-289	78	123	tagwai	tagwai	PROPN
gujaf-289	78	124	gusau	gusau	PROPN
gujaf-289	78	125	journal	journal	PROPN
gujaf-289	78	126	of	of	ADP
gujaf-289	78	127	accounting	accounting	NOUN
gujaf-289	78	128	and	and	CCONJ
gujaf-289	78	129	finance	finance	NOUN
gujaf-289	78	130	,	,	PUNCT
gujaf-289	78	131	vol	vol	NOUN
gujaf-289	78	132	.	.	PROPN
gujaf-289	78	133	5	5	NUM
gujaf-289	78	134	,	,	PUNCT
gujaf-289	78	135	issue	issue	NOUN
gujaf-289	78	136	1	1	NUM
gujaf-289	78	137	,	,	PUNCT
gujaf-289	78	138	april	april	PROPN
gujaf-289	78	139	,	,	PUNCT
gujaf-289	78	140	2024	2024	NUM
gujaf-289	78	141	x	x	SYM
gujaf-289	78	142	profitability	profitability	NOUN
gujaf-289	78	143	and	and	CCONJ
gujaf-289	78	144	turnover	turnover	NOUN
gujaf-289	78	145	appraisal	appraisal	NOUN
gujaf-289	78	146	of	of	ADP
gujaf-289	78	147	listed	list	VERB
gujaf-289	78	148	deposit	deposit	NOUN
gujaf-289	78	149	money	money	NOUN
gujaf-289	78	150	banks	bank	NOUN
gujaf-289	78	151	in	in	ADP
gujaf-289	78	152	nigeria	nigeria	PROPN
gujaf-289	78	153	odogu	odogu	PROPN
gujaf-289	78	154	,	,	PUNCT
gujaf-289	78	155	terry	terry	PROPN
gujaf-289	78	156	keme	keme	PROPN
gujaf-289	78	157	zuode	zuode	PROPN
gujaf-289	78	158	(	(	PUNCT
gujaf-289	78	159	phd	phd	NOUN
gujaf-289	78	160	)	)	PUNCT
gujaf-289	78	161	and	and	CCONJ
gujaf-289	78	162	koroye	koroye	PROPN
gujaf-289	78	163	,	,	PUNCT
gujaf-289	78	164	amapamo	amapamo	PROPN
gujaf-289	78	165	stephen	stephen	PROPN
gujaf-289	78	166	board	board	PROPN
gujaf-289	78	167	attributes	attribute	NOUN
gujaf-289	78	168	and	and	CCONJ
gujaf-289	78	169	timeliness	timeliness	NOUN
gujaf-289	78	170	of	of	ADP
gujaf-289	78	171	financial	financial	ADJ
gujaf-289	78	172	reports	report	NOUN
gujaf-289	78	173	of	of	ADP
gujaf-289	78	174	listed	list	VERB
gujaf-289	78	175	non	non	ADJ
gujaf-289	78	176	-	-	ADJ
gujaf-289	78	177	financial	financial	ADJ
gujaf-289	78	178	firms	firm	NOUN
gujaf-289	78	179	in	in	ADP
gujaf-289	78	180	nigeria	nigeria	PROPN
gujaf-289	78	181	rashida	rashida	PROPN
gujaf-289	78	182	lawal	lawal	PROPN
gujaf-289	78	183	phd	phd	PROPN
gujaf-289	78	184	and	and	CCONJ
gujaf-289	78	185	prof	prof	NOUN
gujaf-289	78	186	.	.	PUNCT
gujaf-289	79	1	kabir	kabir	PROPN
gujaf-289	79	2	hamid	hamid	PROPN
gujaf-289	79	3	tahir	tahir	PROPN
gujaf-289	79	4	board	board	PROPN
gujaf-289	79	5	independence	independence	NOUN
gujaf-289	79	6	and	and	CCONJ
gujaf-289	79	7	financial	financial	ADJ
gujaf-289	79	8	reporting	reporting	NOUN
gujaf-289	79	9	quality	quality	NOUN
gujaf-289	79	10	of	of	ADP
gujaf-289	79	11	listed	list	VERB
gujaf-289	79	12	oil	oil	NOUN
gujaf-289	79	13	and	and	CCONJ
gujaf-289	79	14	gas	gas	NOUN
gujaf-289	79	15	companies	company	NOUN
gujaf-289	79	16	in	in	ADP
gujaf-289	79	17	nigeria	nigeria	PROPN
gujaf-289	79	18	:	:	PUNCT
gujaf-289	79	19	moderated	moderate	VERB
gujaf-289	79	20	by	by	ADP
gujaf-289	79	21	firm	firm	ADJ
gujaf-289	79	22	size	size	NOUN
gujaf-289	79	23	adamu	adamu	PROPN
gujaf-289	79	24	lawal	lawal	PROPN
gujaf-289	79	25	bello	bello	PROPN
gujaf-289	79	26	,	,	PUNCT
gujaf-289	79	27	prof	prof	PROPN
gujaf-289	79	28	.	.	PUNCT
gujaf-289	80	1	j.	j.	PROPN
gujaf-289	80	2	okpanachi	okpanachi	PROPN
gujaf-289	80	3	,	,	PUNCT
gujaf-289	80	4	prof	prof	PROPN
gujaf-289	80	5	.	.	PUNCT
gujaf-289	81	1	t.	t.	PROPN
gujaf-289	81	2	nyor	nyor	PROPN
gujaf-289	81	3	and	and	CCONJ
gujaf-289	81	4	lateef	lateef	PROPN
gujaf-289	81	5	olumude	olumude	PROPN
gujaf-289	81	6	mustapha	mustapha	PROPN
gujaf-289	81	7	(	(	PUNCT
gujaf-289	81	8	ph.d	ph.d	PROPN
gujaf-289	81	9	)	)	PUNCT
gujaf-289	81	10	does	do	VERB
gujaf-289	81	11	esg	esg	PROPN
gujaf-289	81	12	investment	investment	NOUN
gujaf-289	81	13	impact	impact	NOUN
gujaf-289	81	14	the	the	DET
gujaf-289	81	15	financial	financial	ADJ
gujaf-289	81	16	sustainability	sustainability	NOUN
gujaf-289	81	17	of	of	ADP
gujaf-289	81	18	nigerian	nigerian	ADJ
gujaf-289	81	19	energy	energy	NOUN
gujaf-289	81	20	companies	company	NOUN
gujaf-289	81	21	:	:	PUNCT
gujaf-289	81	22	a	a	DET
gujaf-289	81	23	panel	panel	NOUN
gujaf-289	81	24	regression	regression	NOUN
gujaf-289	81	25	approach	approach	NOUN
gujaf-289	81	26	?	?	PUNCT
gujaf-289	82	1	tajudeen	tajudeen	NOUN
gujaf-289	82	2	alaburo	alaburo	PROPN
gujaf-289	82	3	,	,	PUNCT
gujaf-289	82	4	abdulsalam	abdulsalam	PROPN
gujaf-289	82	5	and	and	CCONJ
gujaf-289	82	6	adedeji	adedeji	PROPN
gujaf-289	82	7	daniel	daniel	PROPN
gujaf-289	82	8	gbadebo	gbadebo	PROPN
gujaf-289	82	9	board	board	PROPN
gujaf-289	82	10	attributes	attribute	NOUN
gujaf-289	82	11	and	and	CCONJ
gujaf-289	82	12	sustainability	sustainability	NOUN
gujaf-289	82	13	reporting	reporting	NOUN
gujaf-289	82	14	of	of	ADP
gujaf-289	82	15	listed	list	VERB
gujaf-289	82	16	firms	firm	NOUN
gujaf-289	82	17	in	in	ADP
gujaf-289	82	18	nigeria	nigeria	PROPN
gujaf-289	82	19	idris	idris	PROPN
gujaf-289	82	20	mohammed	mohammed	PROPN
gujaf-289	82	21	,	,	PUNCT
gujaf-289	82	22	bejamin	bejamin	PROPN
gujaf-289	82	23	k	k	PROPN
gujaf-289	82	24	,	,	PUNCT
gujaf-289	82	25	gugong	gugong	PROPN
gujaf-289	82	26	phd	phd	PROPN
gujaf-289	82	27	,	,	PUNCT
gujaf-289	82	28	rofiat	rofiat	PROPN
gujaf-289	82	29	adedokun	adedokun	PROPN
gujaf-289	82	30	,	,	PUNCT
gujaf-289	82	31	abdulrahman	abdulrahman	PROPN
gujaf-289	82	32	a	a	PRON
gujaf-289	82	33	,	,	PUNCT
gujaf-289	82	34	olorunloga	olorunloga	ADJ
gujaf-289	82	35	and	and	CCONJ
gujaf-289	82	36	mark	mark	NOUN
gujaf-289	82	37	,	,	PUNCT
gujaf-289	82	38	g	g	PROPN
gujaf-289	82	39	,	,	PUNCT
gujaf-289	82	40	tagwai	tagwai	PROPN
gujaf-289	82	41	mediating	mediate	VERB
gujaf-289	82	42	effect	effect	NOUN
gujaf-289	82	43	of	of	ADP
gujaf-289	82	44	internal	internal	ADJ
gujaf-289	82	45	auditors	auditor	NOUN
gujaf-289	82	46	’	’	PART
gujaf-289	82	47	ethical	ethical	ADJ
gujaf-289	82	48	conduct	conduct	NOUN
gujaf-289	82	49	on	on	ADP
gujaf-289	82	50	the	the	DET
gujaf-289	82	51	relationship	relationship	NOUN
gujaf-289	82	52	between	between	ADP
gujaf-289	82	53	usage	usage	NOUN
gujaf-289	82	54	of	of	ADP
gujaf-289	82	55	information	information	NOUN
gujaf-289	82	56	technology	technology	NOUN
gujaf-289	82	57	,	,	PUNCT
gujaf-289	82	58	management	management	NOUN
gujaf-289	82	59	support	support	NOUN
gujaf-289	82	60	for	for	ADP
gujaf-289	82	61	internal	internal	ADJ
gujaf-289	82	62	audit	audit	NOUN
gujaf-289	82	63	department	department	NOUN
gujaf-289	82	64	,	,	PUNCT
gujaf-289	82	65	and	and	CCONJ
gujaf-289	82	66	internal	internal	ADJ
gujaf-289	82	67	audit	audit	NOUN
gujaf-289	82	68	effectiveness	effectiveness	NOUN
gujaf-289	82	69	:	:	PUNCT
gujaf-289	82	70	a	a	DET
gujaf-289	82	71	conceptual	conceptual	ADJ
gujaf-289	82	72	framework	framework	NOUN
gujaf-289	82	73	nura	nura	PROPN
gujaf-289	82	74	badamasi	badamasi	PROPN
gujaf-289	82	75	,	,	PUNCT
gujaf-289	82	76	adura	adura	NOUN
gujaf-289	82	77	binti	binti	PROPN
gujaf-289	82	78	ahmad	ahmad	PROPN
gujaf-289	82	79	gusau	gusau	PROPN
gujaf-289	82	80	journal	journal	PROPN
gujaf-289	82	81	of	of	ADP
gujaf-289	82	82	accounting	accounting	NOUN
gujaf-289	82	83	and	and	CCONJ
gujaf-289	82	84	finance	finance	NOUN
gujaf-289	82	85	,	,	PUNCT
gujaf-289	82	86	vol	vol	NOUN
gujaf-289	82	87	.	.	PROPN
gujaf-289	82	88	5	5	NUM
gujaf-289	82	89	,	,	PUNCT
gujaf-289	82	90	issue	issue	NOUN
gujaf-289	82	91	1	1	NUM
gujaf-289	82	92	,	,	PUNCT
gujaf-289	82	93	april	april	PROPN
gujaf-289	82	94	,	,	PUNCT
gujaf-289	82	95	2024	2024	NUM
gujaf-289	82	96	332	332	NUM
gujaf-289	82	97	mediating	mediate	VERB
gujaf-289	82	98	effect	effect	NOUN
gujaf-289	82	99	of	of	ADP
gujaf-289	82	100	internal	internal	ADJ
gujaf-289	82	101	auditors	auditor	NOUN
gujaf-289	82	102	’	’	PART
gujaf-289	82	103	ethical	ethical	ADJ
gujaf-289	82	104	conduct	conduct	NOUN
gujaf-289	82	105	on	on	ADP
gujaf-289	82	106	the	the	DET
gujaf-289	82	107	relationship	relationship	NOUN
gujaf-289	82	108	between	between	ADP
gujaf-289	82	109	usage	usage	NOUN
gujaf-289	82	110	of	of	ADP
gujaf-289	82	111	information	information	NOUN
gujaf-289	82	112	technology	technology	NOUN
gujaf-289	82	113	,	,	PUNCT
gujaf-289	82	114	management	management	NOUN
gujaf-289	82	115	support	support	NOUN
gujaf-289	82	116	for	for	ADP
gujaf-289	82	117	internal	internal	ADJ
gujaf-289	82	118	audit	audit	NOUN
gujaf-289	82	119	department	department	NOUN
gujaf-289	82	120	,	,	PUNCT
gujaf-289	82	121	and	and	CCONJ
gujaf-289	82	122	internal	internal	ADJ
gujaf-289	82	123	audit	audit	NOUN
gujaf-289	82	124	effectiveness	effectiveness	NOUN
gujaf-289	82	125	:	:	PUNCT
gujaf-289	82	126	a	a	DET
gujaf-289	82	127	conceptual	conceptual	ADJ
gujaf-289	82	128	framework	framework	NOUN
gujaf-289	82	129	nura	nura	PROPN
gujaf-289	82	130	badamasi	badamasi	PROPN
gujaf-289	82	131	department	department	PROPN
gujaf-289	82	132	of	of	ADP
gujaf-289	82	133	accountancy	accountancy	PROPN
gujaf-289	82	134	,	,	PUNCT
gujaf-289	82	135	hussaini	hussaini	PROPN
gujaf-289	82	136	adamu	adamu	PROPN
gujaf-289	82	137	federal	federal	PROPN
gujaf-289	82	138	polytechnic	polytechnic	PROPN
gujaf-289	82	139	,	,	PUNCT
gujaf-289	82	140	kazaure	kazaure	NOUN
gujaf-289	82	141	,	,	PUNCT
gujaf-289	82	142	jigawa	jigawa	PROPN
gujaf-289	82	143	state	state	PROPN
gujaf-289	82	144	.	.	PUNCT
gujaf-289	83	1	+2348033911398	+2348033911398	NUM
gujaf-289	83	2	,	,	PUNCT
gujaf-289	83	3	nurabadamasi@yahoo.com	nurabadamasi@yahoo.com	X
gujaf-289	83	4	adura	adura	PROPN
gujaf-289	83	5	binti	binti	PROPN
gujaf-289	83	6	ahmad	ahmad	PROPN
gujaf-289	83	7	department	department	PROPN
gujaf-289	83	8	of	of	ADP
gujaf-289	83	9	accountancy	accountancy	NOUN
gujaf-289	83	10	(	(	PUNCT
gujaf-289	83	11	tissa	tissa	NOUN
gujaf-289	83	12	)	)	PUNCT
gujaf-289	83	13	universiti	universiti	PROPN
gujaf-289	83	14	utara	utara	PROPN
gujaf-289	83	15	malaysia	malaysia	PROPN
gujaf-289	83	16	(	(	PUNCT
gujaf-289	83	17	uum	uum	PROPN
gujaf-289	83	18	)	)	PUNCT
gujaf-289	83	19	+60194219238	+60194219238	NUM
gujaf-289	83	20	,	,	PUNCT
gujaf-289	83	21	adura@uum.edu.edu.my	adura@uum.edu.edu.my	ADJ
gujaf-289	83	22	abstract	abstract	ADJ
gujaf-289	83	23	low	low	ADJ
gujaf-289	83	24	level	level	NOUN
gujaf-289	83	25	of	of	ADP
gujaf-289	83	26	internal	internal	ADJ
gujaf-289	83	27	audit	audit	NOUN
gujaf-289	83	28	effectiveness	effectiveness	NOUN
gujaf-289	83	29	is	be	AUX
gujaf-289	83	30	practically	practically	ADV
gujaf-289	83	31	increasing	increase	VERB
gujaf-289	83	32	in	in	ADP
gujaf-289	83	33	the	the	DET
gujaf-289	83	34	nigerian	nigerian	ADJ
gujaf-289	83	35	ministries	ministry	NOUN
gujaf-289	83	36	,	,	PUNCT
gujaf-289	83	37	department	department	NOUN
gujaf-289	83	38	,	,	PUNCT
gujaf-289	83	39	and	and	CCONJ
gujaf-289	83	40	agencies	agency	NOUN
gujaf-289	83	41	.	.	PUNCT
gujaf-289	84	1	in	in	ADP
gujaf-289	84	2	proffering	proffer	VERB
gujaf-289	84	3	solution	solution	NOUN
gujaf-289	84	4	to	to	ADP
gujaf-289	84	5	this	this	DET
gujaf-289	84	6	lingering	linger	VERB
gujaf-289	84	7	issue	issue	NOUN
gujaf-289	84	8	,	,	PUNCT
gujaf-289	84	9	this	this	DET
gujaf-289	84	10	present	present	ADJ
gujaf-289	84	11	study	study	NOUN
gujaf-289	84	12	proposed	propose	VERB
gujaf-289	84	13	a	a	DET
gujaf-289	84	14	framework	framework	NOUN
gujaf-289	84	15	to	to	PART
gujaf-289	84	16	examine	examine	VERB
gujaf-289	84	17	the	the	DET
gujaf-289	84	18	degree	degree	NOUN
gujaf-289	84	19	of	of	ADP
gujaf-289	84	20	effectiveness	effectiveness	NOUN
gujaf-289	84	21	of	of	ADP
gujaf-289	84	22	internal	internal	ADJ
gujaf-289	84	23	audit	audit	NOUN
gujaf-289	84	24	functions	function	NOUN
gujaf-289	84	25	in	in	ADP
gujaf-289	84	26	kano	kano	PROPN
gujaf-289	84	27	state	state	PROPN
gujaf-289	84	28	,	,	PUNCT
gujaf-289	84	29	nigeria	nigeria	PROPN
gujaf-289	84	30	mdas	mdas	PROPN
gujaf-289	84	31	.	.	PUNCT
gujaf-289	85	1	the	the	DET
gujaf-289	85	2	proposed	propose	VERB
gujaf-289	85	3	framework	framework	NOUN
gujaf-289	85	4	is	be	AUX
gujaf-289	85	5	motivated	motivate	VERB
gujaf-289	85	6	by	by	ADP
gujaf-289	85	7	agency	agency	NOUN
gujaf-289	85	8	theory	theory	NOUN
gujaf-289	85	9	with	with	ADP
gujaf-289	85	10	the	the	DET
gujaf-289	85	11	mediating	mediate	VERB
gujaf-289	85	12	effect	effect	NOUN
gujaf-289	85	13	of	of	ADP
gujaf-289	85	14	auditor	auditor	NOUN
gujaf-289	85	15	’s	’s	PART
gujaf-289	85	16	ethical	ethical	ADJ
gujaf-289	85	17	conduct	conduct	NOUN
gujaf-289	85	18	.	.	PUNCT
gujaf-289	86	1	this	this	DET
gujaf-289	86	2	present	present	ADJ
gujaf-289	86	3	study	study	NOUN
gujaf-289	86	4	extends	extend	VERB
gujaf-289	86	5	the	the	DET
gujaf-289	86	6	already	already	ADV
gujaf-289	86	7	extant	extant	ADJ
gujaf-289	86	8	body	body	NOUN
gujaf-289	86	9	of	of	ADP
gujaf-289	86	10	knowledge	knowledge	NOUN
gujaf-289	86	11	in	in	ADP
gujaf-289	86	12	the	the	DET
gujaf-289	86	13	area	area	NOUN
gujaf-289	86	14	of	of	ADP
gujaf-289	86	15	internal	internal	ADJ
gujaf-289	86	16	audit	audit	NOUN
gujaf-289	86	17	effectiveness	effectiveness	NOUN
gujaf-289	86	18	by	by	ADP
gujaf-289	86	19	expanding	expand	VERB
gujaf-289	86	20	agency	agency	NOUN
gujaf-289	86	21	theory	theory	NOUN
gujaf-289	86	22	with	with	ADP
gujaf-289	86	23	the	the	DET
gujaf-289	86	24	mediating	mediate	VERB
gujaf-289	86	25	effect	effect	NOUN
gujaf-289	86	26	of	of	ADP
gujaf-289	86	27	auditor	auditor	NOUN
gujaf-289	86	28	’s	’s	PART
gujaf-289	86	29	ethical	ethical	ADJ
gujaf-289	86	30	conduct	conduct	NOUN
gujaf-289	86	31	.	.	PUNCT
gujaf-289	87	1	also	also	ADV
gujaf-289	87	2	,	,	PUNCT
gujaf-289	87	3	this	this	DET
gujaf-289	87	4	study	study	NOUN
gujaf-289	87	5	has	have	VERB
gujaf-289	87	6	implication	implication	NOUN
gujaf-289	87	7	to	to	PART
gujaf-289	87	8	support	support	VERB
gujaf-289	87	9	management	management	NOUN
gujaf-289	87	10	,	,	PUNCT
gujaf-289	87	11	shareholders	shareholder	NOUN
gujaf-289	87	12	and	and	CCONJ
gujaf-289	87	13	other	other	ADJ
gujaf-289	87	14	policy	policy	NOUN
gujaf-289	87	15	makers	maker	NOUN
gujaf-289	87	16	in	in	ADP
gujaf-289	87	17	addressing	address	VERB
gujaf-289	87	18	ineffectiveness	ineffectiveness	NOUN
gujaf-289	87	19	and	and	CCONJ
gujaf-289	87	20	corrupt	corrupt	ADJ
gujaf-289	87	21	practices	practice	NOUN
gujaf-289	87	22	in	in	ADP
gujaf-289	87	23	the	the	DET
gujaf-289	87	24	nigerian	nigerian	ADJ
gujaf-289	87	25	mdas	mda	NOUN
gujaf-289	87	26	.	.	PUNCT
gujaf-289	88	1	if	if	SCONJ
gujaf-289	88	2	this	this	DET
gujaf-289	88	3	framework	framework	NOUN
gujaf-289	88	4	is	be	AUX
gujaf-289	88	5	authenticated	authenticate	VERB
gujaf-289	88	6	,	,	PUNCT
gujaf-289	88	7	it	it	PRON
gujaf-289	88	8	would	would	AUX
gujaf-289	88	9	provide	provide	VERB
gujaf-289	88	10	more	more	ADJ
gujaf-289	88	11	evocative	evocative	ADJ
gujaf-289	88	12	insight	insight	NOUN
gujaf-289	88	13	on	on	ADP
gujaf-289	88	14	the	the	DET
gujaf-289	88	15	extends	extend	NOUN
gujaf-289	88	16	of	of	ADP
gujaf-289	88	17	internal	internal	ADJ
gujaf-289	88	18	audit	audit	NOUN
gujaf-289	88	19	effectiveness	effectiveness	NOUN
gujaf-289	88	20	in	in	ADP
gujaf-289	88	21	kano	kano	PROPN
gujaf-289	88	22	nigerian	nigerian	PROPN
gujaf-289	88	23	mdas	mdas	PROPN
gujaf-289	88	24	,	,	PUNCT
gujaf-289	88	25	the	the	DET
gujaf-289	88	26	legislators	legislator	NOUN
gujaf-289	88	27	and	and	CCONJ
gujaf-289	88	28	government	government	NOUN
gujaf-289	88	29	official	official	NOUN
gujaf-289	88	30	would	would	AUX
gujaf-289	88	31	benefit	benefit	VERB
gujaf-289	88	32	greatly	greatly	ADV
gujaf-289	88	33	from	from	ADP
gujaf-289	88	34	this	this	DET
gujaf-289	88	35	study	study	NOUN
gujaf-289	88	36	if	if	SCONJ
gujaf-289	88	37	eventually	eventually	ADV
gujaf-289	88	38	concluded	conclude	VERB
gujaf-289	88	39	as	as	SCONJ
gujaf-289	88	40	it	it	PRON
gujaf-289	88	41	would	would	AUX
gujaf-289	88	42	assist	assist	VERB
gujaf-289	88	43	mdas	mda	NOUN
gujaf-289	88	44	to	to	PART
gujaf-289	88	45	enhance	enhance	VERB
gujaf-289	88	46	internal	internal	ADJ
gujaf-289	88	47	audit	audit	NOUN
gujaf-289	88	48	effectiveness	effectiveness	NOUN
gujaf-289	88	49	and	and	CCONJ
gujaf-289	88	50	curb	curb	VERB
gujaf-289	88	51	corruption	corruption	NOUN
gujaf-289	88	52	.	.	PUNCT
gujaf-289	89	1	in	in	ADP
gujaf-289	89	2	the	the	DET
gujaf-289	89	3	subsequent	subsequent	ADJ
gujaf-289	89	4	studies	study	NOUN
gujaf-289	89	5	the	the	DET
gujaf-289	89	6	proposed	propose	VERB
gujaf-289	89	7	framework	framework	NOUN
gujaf-289	89	8	will	will	AUX
gujaf-289	89	9	be	be	AUX
gujaf-289	89	10	empirically	empirically	ADV
gujaf-289	89	11	tested	test	VERB
gujaf-289	89	12	through	through	ADP
gujaf-289	89	13	data	datum	NOUN
gujaf-289	89	14	collection	collection	NOUN
gujaf-289	89	15	and	and	CCONJ
gujaf-289	89	16	analysis	analysis	NOUN
gujaf-289	89	17	of	of	ADP
gujaf-289	89	18	relevant	relevant	ADJ
gujaf-289	89	19	data	datum	NOUN
gujaf-289	89	20	.	.	PUNCT
gujaf-289	90	1	keywords	keyword	NOUN
gujaf-289	90	2	:	:	PUNCT
gujaf-289	90	3	auditor	auditor	PROPN
gujaf-289	90	4	’s	’s	PART
gujaf-289	90	5	ethical	ethical	ADJ
gujaf-289	90	6	conduct	conduct	NOUN
gujaf-289	90	7	;	;	PUNCT
gujaf-289	90	8	internal	internal	ADJ
gujaf-289	90	9	audit	audit	NOUN
gujaf-289	90	10	effectiveness	effectiveness	NOUN
gujaf-289	90	11	;	;	PUNCT
gujaf-289	90	12	usage	usage	NOUN
gujaf-289	90	13	of	of	ADP
gujaf-289	90	14	information	information	NOUN
gujaf-289	90	15	technology	technology	NOUN
gujaf-289	90	16	;	;	PUNCT
gujaf-289	90	17	internal	internal	ADJ
gujaf-289	90	18	audit	audit	NOUN
gujaf-289	90	19	1	1	NUM
gujaf-289	90	20	.	.	PUNCT
gujaf-289	90	21	introduction	introduction	NOUN
gujaf-289	90	22	since	since	SCONJ
gujaf-289	90	23	financial	financial	ADJ
gujaf-289	90	24	instability	instability	NOUN
gujaf-289	90	25	and	and	CCONJ
gujaf-289	90	26	crises	crisis	NOUN
gujaf-289	90	27	have	have	AUX
gujaf-289	90	28	led	lead	VERB
gujaf-289	90	29	to	to	ADP
gujaf-289	90	30	a	a	DET
gujaf-289	90	31	rise	rise	NOUN
gujaf-289	90	32	in	in	ADP
gujaf-289	90	33	fraud	fraud	NOUN
gujaf-289	90	34	scandals	scandal	NOUN
gujaf-289	90	35	,	,	PUNCT
gujaf-289	90	36	public	public	ADJ
gujaf-289	90	37	sector	sector	NOUN
gujaf-289	90	38	firms	firm	NOUN
gujaf-289	90	39	must	must	AUX
gujaf-289	90	40	prioritize	prioritize	VERB
gujaf-289	90	41	using	use	VERB
gujaf-289	90	42	the	the	DET
gujaf-289	90	43	right	right	ADJ
gujaf-289	90	44	internal	internal	ADJ
gujaf-289	90	45	audit	audit	NOUN
gujaf-289	90	46	procedures(vadasi	procedures(vadasi	PROPN
gujaf-289	90	47	et	et	PROPN
gujaf-289	90	48	al	al	PROPN
gujaf-289	90	49	.	.	PROPN
gujaf-289	90	50	,	,	PUNCT
gujaf-289	90	51	2020	2020	NUM
gujaf-289	90	52	)	)	PUNCT
gujaf-289	90	53	.	.	PUNCT
gujaf-289	91	1	the	the	DET
gujaf-289	91	2	internal	internal	ADJ
gujaf-289	91	3	audit	audit	NOUN
gujaf-289	91	4	is	be	AUX
gujaf-289	91	5	a	a	DET
gujaf-289	91	6	crucial	crucial	ADJ
gujaf-289	91	7	component	component	NOUN
gujaf-289	91	8	of	of	ADP
gujaf-289	91	9	contemporary	contemporary	ADJ
gujaf-289	91	10	business	business	PROPN
gujaf-289	91	11	because	because	SCONJ
gujaf-289	91	12	,	,	PUNCT
gujaf-289	91	13	by	by	ADP
gujaf-289	91	14	using	use	VERB
gujaf-289	91	15	a	a	DET
gujaf-289	91	16	methodical	methodical	ADJ
gujaf-289	91	17	and	and	CCONJ
gujaf-289	91	18	disciplined	disciplined	ADJ
gujaf-289	91	19	approach	approach	NOUN
gujaf-289	91	20	,	,	PUNCT
gujaf-289	91	21	it	it	PRON
gujaf-289	91	22	helps	help	VERB
gujaf-289	91	23	an	an	DET
gujaf-289	91	24	organization	organization	NOUN
gujaf-289	91	25	achieve	achieve	VERB
gujaf-289	91	26	its	its	PRON
gujaf-289	91	27	goals	goal	NOUN
gujaf-289	91	28	and	and	CCONJ
gujaf-289	91	29	objectives(el	objectives(el	PROPN
gujaf-289	91	30	-	-	PUNCT
gujaf-289	91	31	sayed	say	VERB
gujaf-289	91	32	ebaid	ebaid	PROPN
gujaf-289	91	33	,	,	PUNCT
gujaf-289	91	34	2011	2011	NUM
gujaf-289	91	35	)	)	PUNCT
gujaf-289	91	36	.	.	PUNCT
gujaf-289	92	1	the	the	DET
gujaf-289	92	2	effectiveness	effectiveness	NOUN
gujaf-289	92	3	of	of	ADP
gujaf-289	92	4	internal	internal	ADJ
gujaf-289	92	5	auditing	auditing	NOUN
gujaf-289	92	6	mailto:nurabadamasi@yahoo.com	mailto:nurabadamasi@yahoo.com	PROPN
gujaf-289	92	7	gusau	gusau	PROPN
gujaf-289	92	8	journal	journal	PROPN
gujaf-289	92	9	of	of	ADP
gujaf-289	92	10	accounting	accounting	NOUN
gujaf-289	92	11	and	and	CCONJ
gujaf-289	92	12	finance	finance	NOUN
gujaf-289	92	13	,	,	PUNCT
gujaf-289	92	14	vol	vol	NOUN
gujaf-289	92	15	.	.	PROPN
gujaf-289	92	16	5	5	NUM
gujaf-289	92	17	,	,	PUNCT
gujaf-289	92	18	issue	issue	NOUN
gujaf-289	92	19	1	1	NUM
gujaf-289	92	20	,	,	PUNCT
gujaf-289	92	21	april	april	PROPN
gujaf-289	92	22	,	,	PUNCT
gujaf-289	92	23	2024	2024	NUM
gujaf-289	92	24	333	333	NUM
gujaf-289	92	25	can	can	AUX
gujaf-289	92	26	be	be	AUX
gujaf-289	92	27	enhanced	enhance	VERB
gujaf-289	92	28	by	by	ADP
gujaf-289	92	29	the	the	DET
gujaf-289	92	30	caliber	caliber	NOUN
gujaf-289	92	31	of	of	ADP
gujaf-289	92	32	internal	internal	ADJ
gujaf-289	92	33	auditing	auditing	NOUN
gujaf-289	92	34	,	,	PUNCT
gujaf-289	92	35	the	the	DET
gujaf-289	92	36	proficiency	proficiency	NOUN
gujaf-289	92	37	of	of	ADP
gujaf-289	92	38	the	the	DET
gujaf-289	92	39	internal	internal	ADJ
gujaf-289	92	40	audit	audit	NOUN
gujaf-289	92	41	team	team	NOUN
gujaf-289	92	42	,	,	PUNCT
gujaf-289	92	43	and	and	CCONJ
gujaf-289	92	44	the	the	DET
gujaf-289	92	45	backing	backing	NOUN
gujaf-289	92	46	of	of	ADP
gujaf-289	92	47	management	management	NOUN
gujaf-289	92	48	for	for	ADP
gujaf-289	92	49	internal	internal	ADJ
gujaf-289	92	50	auditing(drogalas	auditing(drogalas	PROPN
gujaf-289	92	51	et	et	PROPN
gujaf-289	92	52	al	al	PROPN
gujaf-289	92	53	.	.	PROPN
gujaf-289	92	54	,	,	PUNCT
gujaf-289	92	55	2015	2015	NUM
gujaf-289	92	56	)	)	PUNCT
gujaf-289	92	57	.	.	PUNCT
gujaf-289	93	1	within	within	ADP
gujaf-289	93	2	this	this	DET
gujaf-289	93	3	framework	framework	NOUN
gujaf-289	93	4	,	,	PUNCT
gujaf-289	93	5	the	the	DET
gujaf-289	93	6	internal	internal	ADJ
gujaf-289	93	7	auditor	auditor	NOUN
gujaf-289	93	8	is	be	AUX
gujaf-289	93	9	in	in	ADP
gujaf-289	93	10	charge	charge	NOUN
gujaf-289	93	11	of	of	ADP
gujaf-289	93	12	identifying	identify	VERB
gujaf-289	93	13	financial	financial	ADJ
gujaf-289	93	14	irregularities	irregularity	NOUN
gujaf-289	93	15	,	,	PUNCT
gujaf-289	93	16	particularly	particularly	ADV
gujaf-289	93	17	by	by	ADP
gujaf-289	93	18	using	use	VERB
gujaf-289	93	19	the	the	DET
gujaf-289	93	20	auditing	auditing	NOUN
gujaf-289	93	21	standards	standard	NOUN
gujaf-289	93	22	to	to	PART
gujaf-289	93	23	improve	improve	VERB
gujaf-289	93	24	internal	internal	ADJ
gujaf-289	93	25	audit	audit	NOUN
gujaf-289	93	26	effectiveness	effectiveness	NOUN
gujaf-289	93	27	(	(	PUNCT
gujaf-289	93	28	spink	spink	VERB
gujaf-289	93	29	et	et	PROPN
gujaf-289	93	30	al	al	PROPN
gujaf-289	93	31	.	.	PROPN
gujaf-289	93	32	,	,	PUNCT
gujaf-289	93	33	2019	2019	NUM
gujaf-289	93	34	)	)	PUNCT
gujaf-289	93	35	.	.	PUNCT
gujaf-289	94	1	there	there	PRON
gujaf-289	94	2	are	be	VERB
gujaf-289	94	3	numerous	numerous	ADJ
gujaf-289	94	4	reasons	reason	NOUN
gujaf-289	94	5	why	why	SCONJ
gujaf-289	94	6	the	the	DET
gujaf-289	94	7	effectiveness	effectiveness	NOUN
gujaf-289	94	8	of	of	ADP
gujaf-289	94	9	internal	internal	ADJ
gujaf-289	94	10	auditing	auditing	NOUN
gujaf-289	94	11	is	be	AUX
gujaf-289	94	12	thought	think	VERB
gujaf-289	94	13	to	to	PART
gujaf-289	94	14	be	be	AUX
gujaf-289	94	15	a	a	DET
gujaf-289	94	16	relevant	relevant	ADJ
gujaf-289	94	17	area	area	NOUN
gujaf-289	94	18	of	of	ADP
gujaf-289	94	19	research	research	NOUN
gujaf-289	94	20	.	.	PUNCT
gujaf-289	95	1	first	first	ADV
gujaf-289	95	2	off	off	ADV
gujaf-289	95	3	,	,	PUNCT
gujaf-289	95	4	because	because	SCONJ
gujaf-289	95	5	internal	internal	ADJ
gujaf-289	95	6	audit	audit	NOUN
gujaf-289	95	7	effectiveness	effectiveness	NOUN
gujaf-289	95	8	(	(	PUNCT
gujaf-289	95	9	iae	iae	NOUN
gujaf-289	95	10	)	)	PUNCT
gujaf-289	95	11	depends	depend	VERB
gujaf-289	95	12	heavily	heavily	ADV
gujaf-289	95	13	on	on	ADP
gujaf-289	95	14	the	the	DET
gujaf-289	95	15	substantial	substantial	ADJ
gujaf-289	95	16	contribution	contribution	NOUN
gujaf-289	95	17	of	of	ADP
gujaf-289	95	18	top	top	ADJ
gujaf-289	95	19	management	management	NOUN
gujaf-289	95	20	,	,	PUNCT
gujaf-289	95	21	the	the	DET
gujaf-289	95	22	responsibilities	responsibility	NOUN
gujaf-289	95	23	of	of	ADP
gujaf-289	95	24	organizational	organizational	ADJ
gujaf-289	95	25	internal	internal	ADJ
gujaf-289	95	26	auditors	auditor	NOUN
gujaf-289	95	27	are	be	AUX
gujaf-289	95	28	crucial	crucial	ADJ
gujaf-289	95	29	to	to	ADP
gujaf-289	95	30	improving	improve	VERB
gujaf-289	95	31	the	the	DET
gujaf-289	95	32	transparency	transparency	NOUN
gujaf-289	95	33	of	of	ADP
gujaf-289	95	34	financial	financial	ADJ
gujaf-289	95	35	reporting	reporting	NOUN
gujaf-289	95	36	.	.	PUNCT
gujaf-289	96	1	as	as	ADP
gujaf-289	96	2	a	a	DET
gujaf-289	96	3	result	result	NOUN
gujaf-289	96	4	,	,	PUNCT
gujaf-289	96	5	internal	internal	ADJ
gujaf-289	96	6	auditor	auditor	NOUN
gujaf-289	96	7	expectations	expectation	NOUN
gujaf-289	96	8	have	have	AUX
gujaf-289	96	9	grown	grow	VERB
gujaf-289	96	10	significantly(eulerich	significantly(eulerich	PROPN
gujaf-289	96	11	et	et	NOUN
gujaf-289	96	12	al	al	PROPN
gujaf-289	96	13	.	.	PROPN
gujaf-289	96	14	,	,	PUNCT
gujaf-289	96	15	2021	2021	NUM
gujaf-289	96	16	)	)	PUNCT
gujaf-289	96	17	.	.	PUNCT
gujaf-289	97	1	second	second	ADJ
gujaf-289	97	2	,	,	PUNCT
gujaf-289	97	3	according	accord	VERB
gujaf-289	97	4	toghaleb	toghaleb	NOUN
gujaf-289	97	5	et	et	PROPN
gujaf-289	97	6	al	al	PROPN
gujaf-289	97	7	.	.	PROPN
gujaf-289	98	1	(	(	PUNCT
gujaf-289	98	2	2020	2020	NUM
gujaf-289	98	3	)	)	PUNCT
gujaf-289	98	4	,	,	PUNCT
gujaf-289	98	5	internal	internal	ADJ
gujaf-289	98	6	audit	audit	NOUN
gujaf-289	98	7	studies	study	NOUN
gujaf-289	98	8	are	be	AUX
gujaf-289	98	9	seeing	see	VERB
gujaf-289	98	10	a	a	DET
gujaf-289	98	11	rise	rise	NOUN
gujaf-289	98	12	in	in	ADP
gujaf-289	98	13	interest	interest	NOUN
gujaf-289	98	14	in	in	ADP
gujaf-289	98	15	iae	iae	NOUN
gujaf-289	98	16	as	as	ADP
gujaf-289	98	17	a	a	DET
gujaf-289	98	18	modern	modern	ADJ
gujaf-289	98	19	issue	issue	NOUN
gujaf-289	98	20	.	.	PUNCT
gujaf-289	99	1	thirdly	thirdly	ADV
gujaf-289	99	2	,	,	PUNCT
gujaf-289	99	3	much	much	ADV
gujaf-289	99	4	more	more	ADJ
gujaf-289	99	5	research	research	NOUN
gujaf-289	99	6	should	should	AUX
gujaf-289	99	7	be	be	AUX
gujaf-289	99	8	done	do	VERB
gujaf-289	99	9	,	,	PUNCT
gujaf-289	99	10	particularly	particularly	ADV
gujaf-289	99	11	in	in	ADP
gujaf-289	99	12	developing	develop	VERB
gujaf-289	99	13	nations	nation	NOUN
gujaf-289	99	14	,	,	PUNCT
gujaf-289	99	15	according	accord	VERB
gujaf-289	99	16	to	to	ADP
gujaf-289	99	17	the	the	DET
gujaf-289	99	18	majority	majority	NOUN
gujaf-289	99	19	of	of	ADP
gujaf-289	99	20	iae	iae	NOUN
gujaf-289	99	21	findings	finding	NOUN
gujaf-289	99	22	examined	examine	VERB
gujaf-289	99	23	worldwide(abdolmohammadi	worldwide(abdolmohammadi	PROPN
gujaf-289	99	24	&	&	CCONJ
gujaf-289	99	25	sarens	saren	NOUN
gujaf-289	99	26	,	,	PUNCT
gujaf-289	99	27	2011	2011	NUM
gujaf-289	99	28	;	;	PUNCT
gujaf-289	99	29	alzeban	alzeban	NOUN
gujaf-289	99	30	&	&	CCONJ
gujaf-289	99	31	sawan	sawan	PROPN
gujaf-289	99	32	,	,	PUNCT
gujaf-289	99	33	2015	2015	NUM
gujaf-289	99	34	;	;	PUNCT
gujaf-289	99	35	endaya	endaya	NOUN
gujaf-289	99	36	&	&	CCONJ
gujaf-289	99	37	hanefah	hanefah	PROPN
gujaf-289	99	38	,	,	PUNCT
gujaf-289	99	39	2016	2016	NUM
gujaf-289	99	40	;	;	PUNCT
gujaf-289	99	41	joshi	joshi	PROPN
gujaf-289	99	42	,	,	PUNCT
gujaf-289	99	43	2021	2021	NUM
gujaf-289	99	44	;	;	PUNCT
gujaf-289	99	45	roussy	roussy	PROPN
gujaf-289	99	46	et	et	PROPN
gujaf-289	99	47	al	al	PROPN
gujaf-289	99	48	.	.	PROPN
gujaf-289	99	49	,	,	PUNCT
gujaf-289	99	50	2020).fourth	2020).fourth	NUM
gujaf-289	99	51	,	,	PUNCT
gujaf-289	99	52	academics	academic	NOUN
gujaf-289	99	53	can	can	AUX
gujaf-289	99	54	not	not	PART
gujaf-289	99	55	agree	agree	VERB
gujaf-289	99	56	on	on	ADP
gujaf-289	99	57	the	the	DET
gujaf-289	99	58	constructs	construct	NOUN
gujaf-289	99	59	that	that	PRON
gujaf-289	99	60	directly	directly	ADV
gujaf-289	99	61	influence	influence	VERB
gujaf-289	99	62	internal	internal	ADJ
gujaf-289	99	63	auditor	auditor	NOUN
gujaf-289	99	64	effectiveness	effectiveness	NOUN
gujaf-289	99	65	or	or	CCONJ
gujaf-289	99	66	the	the	DET
gujaf-289	99	67	optimal	optimal	ADJ
gujaf-289	99	68	internal	internal	ADJ
gujaf-289	99	69	audit	audit	NOUN
gujaf-289	99	70	framework	framework	NOUN
gujaf-289	99	71	that	that	PRON
gujaf-289	99	72	leads	lead	VERB
gujaf-289	99	73	to	to	ADP
gujaf-289	99	74	high	high	ADJ
gujaf-289	99	75	-	-	PUNCT
gujaf-289	99	76	quality	quality	NOUN
gujaf-289	99	77	financial	financial	ADJ
gujaf-289	99	78	reporting(turetken	reporting(turetken	PROPN
gujaf-289	99	79	et	et	PROPN
gujaf-289	99	80	al	al	PROPN
gujaf-289	99	81	.	.	PROPN
gujaf-289	99	82	,	,	PUNCT
gujaf-289	99	83	2020	2020	NUM
gujaf-289	99	84	)	)	PUNCT
gujaf-289	99	85	.	.	PUNCT
gujaf-289	100	1	the	the	DET
gujaf-289	100	2	internal	internal	ADJ
gujaf-289	100	3	audit	audit	NOUN
gujaf-289	100	4	function	function	NOUN
gujaf-289	100	5	strives	strive	VERB
gujaf-289	100	6	to	to	PART
gujaf-289	100	7	support	support	VERB
gujaf-289	100	8	organizations	organization	NOUN
gujaf-289	100	9	in	in	ADP
gujaf-289	100	10	achieving	achieve	VERB
gujaf-289	100	11	the	the	DET
gujaf-289	100	12	goal	goal	NOUN
gujaf-289	100	13	of	of	ADP
gujaf-289	100	14	reliable	reliable	ADJ
gujaf-289	100	15	financial	financial	ADJ
gujaf-289	100	16	reporting	reporting	NOUN
gujaf-289	100	17	by	by	ADP
gujaf-289	100	18	acting	act	VERB
gujaf-289	100	19	as	as	ADP
gujaf-289	100	20	a	a	DET
gujaf-289	100	21	deterrent	deterrent	NOUN
gujaf-289	100	22	to	to	ADP
gujaf-289	100	23	critical	critical	ADJ
gujaf-289	100	24	financial	financial	ADJ
gujaf-289	100	25	reporting	reporting	NOUN
gujaf-289	100	26	through	through	ADP
gujaf-289	100	27	enhanced	enhance	VERB
gujaf-289	100	28	iae	iae	NOUN
gujaf-289	100	29	and	and	CCONJ
gujaf-289	100	30	auditing	audit	VERB
gujaf-289	100	31	the	the	DET
gujaf-289	100	32	activities	activity	NOUN
gujaf-289	100	33	of	of	ADP
gujaf-289	100	34	top	top	ADJ
gujaf-289	100	35	management(prawitt	management(prawitt	PROPN
gujaf-289	100	36	et	et	NOUN
gujaf-289	100	37	al	al	PROPN
gujaf-289	100	38	.	.	PROPN
gujaf-289	100	39	,	,	PUNCT
gujaf-289	100	40	2011	2011	NUM
gujaf-289	100	41	)	)	PUNCT
gujaf-289	100	42	.	.	PUNCT
gujaf-289	101	1	this	this	DET
gujaf-289	101	2	study	study	NOUN
gujaf-289	101	3	aims	aim	VERB
gujaf-289	101	4	to	to	PART
gujaf-289	101	5	investigate	investigate	VERB
gujaf-289	101	6	recent	recent	ADJ
gujaf-289	101	7	developments	development	NOUN
gujaf-289	101	8	concerning	concern	VERB
gujaf-289	101	9	iae	iae	NOUN
gujaf-289	101	10	.	.	PUNCT
gujaf-289	102	1	as	as	SCONJ
gujaf-289	102	2	suggested	suggest	VERB
gujaf-289	102	3	by	by	ADP
gujaf-289	102	4	the	the	DET
gujaf-289	102	5	institute	institute	PROPN
gujaf-289	102	6	of	of	ADP
gujaf-289	102	7	internal	internal	ADJ
gujaf-289	102	8	auditors	auditor	NOUN
gujaf-289	102	9	(	(	PUNCT
gujaf-289	102	10	iia	iia	NOUN
gujaf-289	102	11	)	)	PUNCT
gujaf-289	102	12	and	and	CCONJ
gujaf-289	102	13	international	international	ADJ
gujaf-289	102	14	standards	standard	NOUN
gujaf-289	102	15	for	for	ADP
gujaf-289	102	16	professional	professional	ADJ
gujaf-289	102	17	practice	practice	NOUN
gujaf-289	102	18	of	of	ADP
gujaf-289	102	19	internal	internal	ADJ
gujaf-289	102	20	auditors	auditor	NOUN
gujaf-289	102	21	(	(	PUNCT
gujaf-289	102	22	isppia	isppia	NOUN
gujaf-289	102	23	)	)	PUNCT
gujaf-289	102	24	,	,	PUNCT
gujaf-289	102	25	there	there	PRON
gujaf-289	102	26	is	be	VERB
gujaf-289	102	27	a	a	DET
gujaf-289	102	28	general	general	ADJ
gujaf-289	102	29	belief	belief	NOUN
gujaf-289	102	30	that	that	SCONJ
gujaf-289	102	31	internal	internal	ADJ
gujaf-289	102	32	audit	audit	NOUN
gujaf-289	102	33	is	be	AUX
gujaf-289	102	34	an	an	DET
gujaf-289	102	35	integral	integral	ADJ
gujaf-289	102	36	component	component	NOUN
gujaf-289	102	37	of	of	ADP
gujaf-289	102	38	control	control	NOUN
gujaf-289	102	39	mechanisms	mechanism	NOUN
gujaf-289	102	40	with	with	ADP
gujaf-289	102	41	determining	determine	VERB
gujaf-289	102	42	factors(gramling	factors(gramle	VERB
gujaf-289	102	43	et	et	NOUN
gujaf-289	102	44	al	al	PROPN
gujaf-289	102	45	.	.	PROPN
gujaf-289	102	46	,	,	PUNCT
gujaf-289	102	47	2004	2004	NUM
gujaf-289	102	48	)	)	PUNCT
gujaf-289	102	49	.	.	PUNCT
gujaf-289	103	1	notwithstanding	notwithstanding	ADP
gujaf-289	103	2	the	the	DET
gujaf-289	103	3	recent	recent	ADJ
gujaf-289	103	4	growth	growth	NOUN
gujaf-289	103	5	in	in	ADP
gujaf-289	103	6	iae	iae	NOUN
gujaf-289	103	7	research	research	NOUN
gujaf-289	103	8	,	,	PUNCT
gujaf-289	103	9	there	there	PRON
gujaf-289	103	10	seem	seem	VERB
gujaf-289	103	11	not	not	PART
gujaf-289	103	12	appear	appear	VERB
gujaf-289	103	13	to	to	PART
gujaf-289	103	14	be	be	AUX
gujaf-289	103	15	many	many	ADJ
gujaf-289	103	16	scholarly	scholarly	ADJ
gujaf-289	103	17	or	or	CCONJ
gujaf-289	103	18	professional	professional	ADJ
gujaf-289	103	19	studies	study	NOUN
gujaf-289	103	20	that	that	PRON
gujaf-289	103	21	offer	offer	VERB
gujaf-289	103	22	a	a	DET
gujaf-289	103	23	clear	clear	ADJ
gujaf-289	103	24	picture	picture	NOUN
gujaf-289	103	25	of	of	ADP
gujaf-289	103	26	the	the	DET
gujaf-289	103	27	major	major	ADJ
gujaf-289	103	28	environmental	environmental	ADJ
gujaf-289	103	29	and	and	CCONJ
gujaf-289	103	30	contextual	contextual	ADJ
gujaf-289	103	31	determinants	determinant	NOUN
gujaf-289	103	32	that	that	PRON
gujaf-289	103	33	could	could	AUX
gujaf-289	103	34	support	support	VERB
gujaf-289	103	35	or	or	CCONJ
gujaf-289	103	36	undermine	undermine	VERB
gujaf-289	103	37	the	the	DET
gujaf-289	103	38	efficient	efficient	ADJ
gujaf-289	103	39	operation	operation	NOUN
gujaf-289	103	40	of	of	ADP
gujaf-289	103	41	the	the	DET
gujaf-289	103	42	internal	internal	ADJ
gujaf-289	103	43	audit	audit	NOUN
gujaf-289	103	44	function	function	NOUN
gujaf-289	103	45	.	.	PUNCT
gujaf-289	104	1	within	within	ADP
gujaf-289	104	2	the	the	DET
gujaf-289	104	3	iia	iia	NOUN
gujaf-289	104	4	(	(	PUNCT
gujaf-289	104	5	2010	2010	NUM
gujaf-289	104	6	)	)	PUNCT
gujaf-289	104	7	internal	internal	ADJ
gujaf-289	104	8	auditing	auditing	NOUN
gujaf-289	104	9	was	be	AUX
gujaf-289	104	10	defined	define	VERB
gujaf-289	104	11	as	as	ADP
gujaf-289	104	12	an	an	DET
gujaf-289	104	13	independent	independent	ADJ
gujaf-289	104	14	,	,	PUNCT
gujaf-289	104	15	objective	objective	ADJ
gujaf-289	104	16	assurance	assurance	NOUN
gujaf-289	104	17	and	and	CCONJ
gujaf-289	104	18	consulting	consulting	NOUN
gujaf-289	104	19	activity	activity	NOUN
gujaf-289	104	20	intended	intend	VERB
gujaf-289	104	21	to	to	PART
gujaf-289	104	22	validate	validate	VERB
gujaf-289	104	23	an	an	DET
gujaf-289	104	24	organization	organization	NOUN
gujaf-289	104	25	's	's	PART
gujaf-289	104	26	operations	operation	NOUN
gujaf-289	104	27	and	and	CCONJ
gujaf-289	104	28	add	add	VERB
gujaf-289	104	29	value	value	NOUN
gujaf-289	104	30	.	.	PUNCT
gujaf-289	105	1	the	the	DET
gujaf-289	105	2	efficiency	efficiency	NOUN
gujaf-289	105	3	of	of	ADP
gujaf-289	105	4	internal	internal	ADJ
gujaf-289	105	5	audit	audit	NOUN
gujaf-289	105	6	,	,	PUNCT
gujaf-289	105	7	control	control	NOUN
gujaf-289	105	8	,	,	PUNCT
gujaf-289	105	9	and	and	CCONJ
gujaf-289	105	10	governance	governance	NOUN
gujaf-289	105	11	systems	system	NOUN
gujaf-289	105	12	is	be	AUX
gujaf-289	105	13	then	then	ADV
gujaf-289	105	14	assessed	assess	VERB
gujaf-289	105	15	and	and	CCONJ
gujaf-289	105	16	improved	improve	VERB
gujaf-289	105	17	using	use	VERB
gujaf-289	105	18	a	a	DET
gujaf-289	105	19	methodical	methodical	ADJ
gujaf-289	105	20	,	,	PUNCT
gujaf-289	105	21	disciplined	disciplined	ADJ
gujaf-289	105	22	methodology	methodology	NOUN
gujaf-289	105	23	,	,	PUNCT
gujaf-289	105	24	which	which	PRON
gujaf-289	105	25	aids	aid	VERB
gujaf-289	105	26	a	a	DET
gujaf-289	105	27	business	business	NOUN
gujaf-289	105	28	in	in	ADP
gujaf-289	105	29	achieving	achieve	VERB
gujaf-289	105	30	its	its	PRON
gujaf-289	105	31	goals	goal	NOUN
gujaf-289	105	32	.	.	PUNCT
gujaf-289	106	1	gusau	gusau	PROPN
gujaf-289	106	2	journal	journal	PROPN
gujaf-289	106	3	of	of	ADP
gujaf-289	106	4	accounting	accounting	NOUN
gujaf-289	106	5	and	and	CCONJ
gujaf-289	106	6	finance	finance	NOUN
gujaf-289	106	7	,	,	PUNCT
gujaf-289	106	8	vol	vol	NOUN
gujaf-289	106	9	.	.	PROPN
gujaf-289	106	10	5	5	NUM
gujaf-289	106	11	,	,	PUNCT
gujaf-289	106	12	issue	issue	NOUN
gujaf-289	106	13	1	1	NUM
gujaf-289	106	14	,	,	PUNCT
gujaf-289	106	15	april	april	PROPN
gujaf-289	106	16	,	,	PUNCT
gujaf-289	106	17	2024	2024	NUM
gujaf-289	106	18	334	334	NUM
gujaf-289	106	19	jurchescu	jurchescu	NOUN
gujaf-289	106	20	and	and	CCONJ
gujaf-289	106	21	lesconi	lesconi	NOUN
gujaf-289	106	22	-	-	PUNCT
gujaf-289	106	23	frumusanu	frumusanu	VERB
gujaf-289	106	24	(	(	PUNCT
gujaf-289	106	25	2010	2010	NUM
gujaf-289	106	26	)	)	PUNCT
gujaf-289	106	27	internal	internal	ADJ
gujaf-289	106	28	audit	audit	NOUN
gujaf-289	106	29	as	as	ADP
gujaf-289	106	30	an	an	DET
gujaf-289	106	31	impartial	impartial	ADJ
gujaf-289	106	32	and	and	CCONJ
gujaf-289	106	33	independent	independent	ADJ
gujaf-289	106	34	functional	functional	ADJ
gujaf-289	106	35	operation	operation	NOUN
gujaf-289	106	36	that	that	PRON
gujaf-289	106	37	advises	advise	VERB
gujaf-289	106	38	upper	upper	ADJ
gujaf-289	106	39	management	management	NOUN
gujaf-289	106	40	on	on	ADP
gujaf-289	106	41	how	how	SCONJ
gujaf-289	106	42	to	to	PART
gujaf-289	106	43	improve	improve	VERB
gujaf-289	106	44	the	the	DET
gujaf-289	106	45	efficient	efficient	ADJ
gujaf-289	106	46	administration	administration	NOUN
gujaf-289	106	47	of	of	ADP
gujaf-289	106	48	public	public	ADJ
gujaf-289	106	49	sector	sector	NOUN
gujaf-289	106	50	revenue	revenue	NOUN
gujaf-289	106	51	and	and	CCONJ
gujaf-289	106	52	expenses	expense	NOUN
gujaf-289	106	53	within	within	ADP
gujaf-289	106	54	the	the	DET
gujaf-289	106	55	public	public	ADJ
gujaf-289	106	56	sector	sector	NOUN
gujaf-289	106	57	organization	organization	NOUN
gujaf-289	106	58	.	.	PUNCT
gujaf-289	107	1	this	this	PRON
gujaf-289	107	2	is	be	AUX
gujaf-289	107	3	made	make	VERB
gujaf-289	107	4	possible	possible	ADJ
gujaf-289	107	5	by	by	ADP
gujaf-289	107	6	methodical	methodical	ADJ
gujaf-289	107	7	and	and	CCONJ
gujaf-289	107	8	systematic	systematic	ADJ
gujaf-289	107	9	techniques	technique	NOUN
gujaf-289	107	10	that	that	PRON
gujaf-289	107	11	develop	develop	VERB
gujaf-289	107	12	and	and	CCONJ
gujaf-289	107	13	strengthen	strengthen	VERB
gujaf-289	107	14	efficient	efficient	ADJ
gujaf-289	107	15	internal	internal	ADJ
gujaf-289	107	16	control	control	NOUN
gujaf-289	107	17	systems	system	NOUN
gujaf-289	107	18	and	and	CCONJ
gujaf-289	107	19	the	the	DET
gujaf-289	107	20	efficacy	efficacy	NOUN
gujaf-289	107	21	of	of	ADP
gujaf-289	107	22	internal	internal	ADJ
gujaf-289	107	23	audit	audit	NOUN
gujaf-289	107	24	.	.	PUNCT
gujaf-289	108	1	the	the	DET
gujaf-289	108	2	aforementioned	aforementioned	ADJ
gujaf-289	108	3	definition	definition	NOUN
gujaf-289	108	4	focuses	focus	VERB
gujaf-289	108	5	on	on	ADP
gujaf-289	108	6	internal	internal	ADJ
gujaf-289	108	7	auditors	auditor	NOUN
gujaf-289	108	8	'	'	PART
gujaf-289	108	9	responsible	responsible	ADJ
gujaf-289	108	10	use	use	NOUN
gujaf-289	108	11	of	of	ADP
gujaf-289	108	12	resources	resource	NOUN
gujaf-289	108	13	,	,	PUNCT
gujaf-289	108	14	income	income	NOUN
gujaf-289	108	15	,	,	PUNCT
gujaf-289	108	16	and	and	CCONJ
gujaf-289	108	17	expenses	expense	NOUN
gujaf-289	108	18	in	in	ADP
gujaf-289	108	19	the	the	DET
gujaf-289	108	20	public	public	ADJ
gujaf-289	108	21	sector	sector	NOUN
gujaf-289	108	22	,	,	PUNCT
gujaf-289	108	23	as	as	ADV
gujaf-289	108	24	well	well	ADV
gujaf-289	108	25	as	as	ADP
gujaf-289	108	26	their	their	PRON
gujaf-289	108	27	improvement	improvement	NOUN
gujaf-289	108	28	of	of	ADP
gujaf-289	108	29	efficient	efficient	ADJ
gujaf-289	108	30	internal	internal	ADJ
gujaf-289	108	31	auditing	auditing	NOUN
gujaf-289	108	32	,	,	PUNCT
gujaf-289	108	33	internal	internal	ADJ
gujaf-289	108	34	control	control	NOUN
gujaf-289	108	35	systems	system	NOUN
gujaf-289	108	36	through	through	ADP
gujaf-289	108	37	usage	usage	NOUN
gujaf-289	108	38	of	of	ADP
gujaf-289	108	39	information	information	NOUN
gujaf-289	108	40	technology	technology	NOUN
gujaf-289	108	41	,	,	PUNCT
gujaf-289	108	42	and	and	CCONJ
gujaf-289	108	43	administrative	administrative	ADJ
gujaf-289	108	44	procedures	procedure	NOUN
gujaf-289	108	45	.	.	PUNCT
gujaf-289	109	1	natchkova	natchkova	PROPN
gujaf-289	109	2	(	(	PUNCT
gujaf-289	109	3	2019	2019	NUM
gujaf-289	109	4	)	)	PUNCT
gujaf-289	109	5	asserts	assert	VERB
gujaf-289	109	6	that	that	SCONJ
gujaf-289	109	7	incompetent	incompetent	ADJ
gujaf-289	109	8	internal	internal	ADJ
gujaf-289	109	9	auditors	auditor	NOUN
gujaf-289	109	10	are	be	AUX
gujaf-289	109	11	more	more	ADV
gujaf-289	109	12	likely	likely	ADJ
gujaf-289	109	13	to	to	PART
gujaf-289	109	14	provide	provide	VERB
gujaf-289	109	15	audit	audit	NOUN
gujaf-289	109	16	reports	report	NOUN
gujaf-289	109	17	that	that	PRON
gujaf-289	109	18	are	be	AUX
gujaf-289	109	19	out	out	ADP
gujaf-289	109	20	of	of	ADP
gujaf-289	109	21	proportion	proportion	NOUN
gujaf-289	109	22	.	.	PUNCT
gujaf-289	110	1	this	this	PRON
gujaf-289	110	2	is	be	AUX
gujaf-289	110	3	a	a	DET
gujaf-289	110	4	result	result	NOUN
gujaf-289	110	5	of	of	ADP
gujaf-289	110	6	their	their	PRON
gujaf-289	110	7	poor	poor	ADJ
gujaf-289	110	8	internal	internal	ADJ
gujaf-289	110	9	audit	audit	NOUN
gujaf-289	110	10	function	function	NOUN
gujaf-289	110	11	execution	execution	NOUN
gujaf-289	110	12	.	.	PUNCT
gujaf-289	111	1	a	a	DET
gujaf-289	111	2	number	number	NOUN
gujaf-289	111	3	of	of	ADP
gujaf-289	111	4	distinct	distinct	ADJ
gujaf-289	111	5	conducts	conduct	NOUN
gujaf-289	111	6	that	that	PRON
gujaf-289	111	7	directly	directly	ADV
gujaf-289	111	8	compromise	compromise	VERB
gujaf-289	111	9	the	the	DET
gujaf-289	111	10	quality	quality	NOUN
gujaf-289	111	11	of	of	ADP
gujaf-289	111	12	audit	audit	NOUN
gujaf-289	111	13	processes	process	NOUN
gujaf-289	111	14	are	be	AUX
gujaf-289	111	15	referred	refer	VERB
gujaf-289	111	16	to	to	ADP
gujaf-289	111	17	as	as	ADP
gujaf-289	111	18	ineffective	ineffective	ADJ
gujaf-289	111	19	internal	internal	ADJ
gujaf-289	111	20	audit	audit	NOUN
gujaf-289	111	21	functions	function	NOUN
gujaf-289	111	22	.	.	PUNCT
gujaf-289	112	1	these	these	DET
gujaf-289	112	2	behaviors	behavior	NOUN
gujaf-289	112	3	include	include	VERB
gujaf-289	112	4	accepting	accept	VERB
gujaf-289	112	5	inadequate	inadequate	ADJ
gujaf-289	112	6	client	client	NOUN
gujaf-289	112	7	explanations	explanation	NOUN
gujaf-289	112	8	,	,	PUNCT
gujaf-289	112	9	neglecting	neglect	VERB
gujaf-289	112	10	to	to	PART
gujaf-289	112	11	investigate	investigate	VERB
gujaf-289	112	12	accounting	accounting	NOUN
gujaf-289	112	13	principles	principle	NOUN
gujaf-289	112	14	and	and	CCONJ
gujaf-289	112	15	standards	standard	NOUN
gujaf-289	112	16	,	,	PUNCT
gujaf-289	112	17	performing	perform	VERB
gujaf-289	112	18	only	only	ADV
gujaf-289	112	19	superficial	superficial	ADJ
gujaf-289	112	20	document	document	NOUN
gujaf-289	112	21	reviews	review	NOUN
gujaf-289	112	22	,	,	PUNCT
gujaf-289	112	23	and	and	CCONJ
gujaf-289	112	24	reducing	reduce	VERB
gujaf-289	112	25	the	the	DET
gujaf-289	112	26	work	work	NOUN
gujaf-289	112	27	to	to	ADP
gujaf-289	112	28	a	a	DET
gujaf-289	112	29	level	level	NOUN
gujaf-289	112	30	below	below	ADP
gujaf-289	112	31	what	what	PRON
gujaf-289	112	32	the	the	DET
gujaf-289	112	33	internal	internal	ADJ
gujaf-289	112	34	auditor	auditor	NOUN
gujaf-289	112	35	considers	consider	VERB
gujaf-289	112	36	reasonable	reasonable	ADJ
gujaf-289	112	37	(	(	PUNCT
gujaf-289	112	38	gansberghe	gansberghe	NOUN
gujaf-289	112	39	&	&	CCONJ
gujaf-289	112	40	nordin	nordin	PROPN
gujaf-289	112	41	,	,	PUNCT
gujaf-289	112	42	2005	2005	NUM
gujaf-289	112	43	)	)	PUNCT
gujaf-289	112	44	.	.	PUNCT
gujaf-289	113	1	based	base	VERB
gujaf-289	113	2	on	on	ADP
gujaf-289	113	3	reviews	review	NOUN
gujaf-289	113	4	of	of	ADP
gujaf-289	113	5	relevant	relevant	ADJ
gujaf-289	113	6	literature	literature	NOUN
gujaf-289	113	7	and	and	CCONJ
gujaf-289	113	8	an	an	DET
gujaf-289	113	9	analysis	analysis	NOUN
gujaf-289	113	10	of	of	ADP
gujaf-289	113	11	the	the	DET
gujaf-289	113	12	benefits	benefit	NOUN
gujaf-289	113	13	and	and	CCONJ
gujaf-289	113	14	drawbacks	drawback	NOUN
gujaf-289	113	15	of	of	ADP
gujaf-289	113	16	the	the	DET
gujaf-289	113	17	stated	state	VERB
gujaf-289	113	18	measures	measure	NOUN
gujaf-289	113	19	of	of	ADP
gujaf-289	113	20	internal	internal	ADJ
gujaf-289	113	21	audit	audit	NOUN
gujaf-289	113	22	effectiveness	effectiveness	NOUN
gujaf-289	113	23	used	use	VERB
gujaf-289	113	24	by	by	ADP
gujaf-289	113	25	previous	previous	ADJ
gujaf-289	113	26	researchers	researcher	NOUN
gujaf-289	113	27	(	(	PUNCT
gujaf-289	113	28	gaosong	gaosong	PROPN
gujaf-289	113	29	&	&	CCONJ
gujaf-289	113	30	leping	leping	NOUN
gujaf-289	113	31	,	,	PUNCT
gujaf-289	113	32	2021	2021	NUM
gujaf-289	113	33	)	)	PUNCT
gujaf-289	113	34	,	,	PUNCT
gujaf-289	113	35	this	this	DET
gujaf-289	113	36	study	study	NOUN
gujaf-289	113	37	aims	aim	VERB
gujaf-289	113	38	to	to	PART
gujaf-289	113	39	use	use	VERB
gujaf-289	113	40	measurements	measurement	NOUN
gujaf-289	113	41	based	base	VERB
gujaf-289	113	42	on	on	ADP
gujaf-289	113	43	chief	chief	ADJ
gujaf-289	113	44	internal	internal	ADJ
gujaf-289	113	45	auditors	auditor	NOUN
gujaf-289	113	46	,	,	PUNCT
gujaf-289	113	47	deputy	deputy	NOUN
gujaf-289	113	48	chief	chief	ADJ
gujaf-289	113	49	internal	internal	ADJ
gujaf-289	113	50	auditors	auditor	NOUN
gujaf-289	113	51	,	,	PUNCT
gujaf-289	113	52	and	and	CCONJ
gujaf-289	113	53	senior	senior	ADJ
gujaf-289	113	54	internal	internal	ADJ
gujaf-289	113	55	auditors	auditor	NOUN
gujaf-289	113	56	'	'	PART
gujaf-289	113	57	perceptions	perception	NOUN
gujaf-289	113	58	of	of	ADP
gujaf-289	113	59	the	the	DET
gujaf-289	113	60	quality	quality	NOUN
gujaf-289	113	61	of	of	ADP
gujaf-289	113	62	internal	internal	ADJ
gujaf-289	113	63	audit	audit	NOUN
gujaf-289	113	64	functions	function	NOUN
gujaf-289	113	65	.	.	PUNCT
gujaf-289	114	1	aggregating	aggregate	VERB
gujaf-289	114	2	the	the	DET
gujaf-289	114	3	answers	answer	NOUN
gujaf-289	114	4	to	to	ADP
gujaf-289	114	5	the	the	DET
gujaf-289	114	6	questions	question	NOUN
gujaf-289	114	7	on	on	ADP
gujaf-289	114	8	the	the	DET
gujaf-289	114	9	many	many	ADJ
gujaf-289	114	10	facets	facet	NOUN
gujaf-289	114	11	of	of	ADP
gujaf-289	114	12	internal	internal	ADJ
gujaf-289	114	13	audit	audit	NOUN
gujaf-289	114	14	operations	operation	NOUN
gujaf-289	114	15	in	in	ADP
gujaf-289	114	16	kano	kano	PROPN
gujaf-289	114	17	state	state	PROPN
gujaf-289	114	18	mdas	mdas	PROPN
gujaf-289	114	19	is	be	AUX
gujaf-289	114	20	the	the	DET
gujaf-289	114	21	main	main	ADJ
gujaf-289	114	22	goal	goal	NOUN
gujaf-289	114	23	of	of	ADP
gujaf-289	114	24	the	the	DET
gujaf-289	114	25	measures	measure	NOUN
gujaf-289	114	26	.	.	PUNCT
gujaf-289	115	1	one	one	PRON
gujaf-289	115	2	might	might	AUX
gujaf-289	115	3	approach	approach	VERB
gujaf-289	115	4	the	the	DET
gujaf-289	115	5	idea	idea	NOUN
gujaf-289	115	6	of	of	ADP
gujaf-289	115	7	ethics	ethic	NOUN
gujaf-289	115	8	from	from	ADP
gujaf-289	115	9	a	a	DET
gujaf-289	115	10	variety	variety	NOUN
gujaf-289	115	11	of	of	ADP
gujaf-289	115	12	angles	angle	NOUN
gujaf-289	115	13	.	.	PUNCT
gujaf-289	116	1	as	as	ADP
gujaf-289	116	2	a	a	DET
gujaf-289	116	3	collaborative	collaborative	ADJ
gujaf-289	116	4	agreement	agreement	NOUN
gujaf-289	116	5	between	between	ADP
gujaf-289	116	6	the	the	DET
gujaf-289	116	7	organization	organization	NOUN
gujaf-289	116	8	and	and	CCONJ
gujaf-289	116	9	the	the	DET
gujaf-289	116	10	internal	internal	ADJ
gujaf-289	116	11	auditor	auditor	NOUN
gujaf-289	116	12	,	,	PUNCT
gujaf-289	116	13	ethics	ethic	NOUN
gujaf-289	116	14	can	can	AUX
gujaf-289	116	15	be	be	AUX
gujaf-289	116	16	understood	understand	VERB
gujaf-289	116	17	(	(	PUNCT
gujaf-289	116	18	seay	seay	ADJ
gujaf-289	116	19	,	,	PUNCT
gujaf-289	116	20	2015	2015	NUM
gujaf-289	116	21	)	)	PUNCT
gujaf-289	116	22	.	.	PUNCT
gujaf-289	117	1	in	in	ADP
gujaf-289	117	2	order	order	NOUN
gujaf-289	117	3	to	to	PART
gujaf-289	117	4	guarantee	guarantee	VERB
gujaf-289	117	5	that	that	SCONJ
gujaf-289	117	6	internal	internal	ADJ
gujaf-289	117	7	audit	audit	NOUN
gujaf-289	117	8	functions	function	NOUN
gujaf-289	117	9	are	be	AUX
gujaf-289	117	10	carried	carry	VERB
gujaf-289	117	11	out	out	ADP
gujaf-289	117	12	effectively	effectively	ADV
gujaf-289	117	13	,	,	PUNCT
gujaf-289	117	14	the	the	DET
gujaf-289	117	15	ethics	ethic	NOUN
gujaf-289	117	16	of	of	ADP
gujaf-289	117	17	internal	internal	ADJ
gujaf-289	117	18	auditors	auditor	NOUN
gujaf-289	117	19	are	be	AUX
gujaf-289	117	20	put	put	VERB
gujaf-289	117	21	into	into	ADP
gujaf-289	117	22	practice	practice	NOUN
gujaf-289	117	23	to	to	PART
gujaf-289	117	24	influence	influence	VERB
gujaf-289	117	25	the	the	DET
gujaf-289	117	26	decisions	decision	NOUN
gujaf-289	117	27	made	make	VERB
gujaf-289	117	28	by	by	ADP
gujaf-289	117	29	those	those	PRON
gujaf-289	117	30	who	who	PRON
gujaf-289	117	31	utilize	utilize	VERB
gujaf-289	117	32	accounting	accounting	NOUN
gujaf-289	117	33	reports	report	NOUN
gujaf-289	117	34	,	,	PUNCT
gujaf-289	117	35	such	such	ADJ
gujaf-289	117	36	as	as	ADP
gujaf-289	117	37	lawmakers	lawmaker	NOUN
gujaf-289	117	38	,	,	PUNCT
gujaf-289	117	39	lenders	lender	NOUN
gujaf-289	117	40	,	,	PUNCT
gujaf-289	117	41	employees	employee	NOUN
gujaf-289	117	42	,	,	PUNCT
gujaf-289	117	43	suppliers	supplier	NOUN
gujaf-289	117	44	,	,	PUNCT
gujaf-289	117	45	potential	potential	ADJ
gujaf-289	117	46	investors	investor	NOUN
gujaf-289	117	47	,	,	PUNCT
gujaf-289	117	48	shareholders	shareholder	NOUN
gujaf-289	117	49	,	,	PUNCT
gujaf-289	117	50	government	government	NOUN
gujaf-289	117	51	officials	official	NOUN
gujaf-289	117	52	,	,	PUNCT
gujaf-289	117	53	and	and	CCONJ
gujaf-289	117	54	customers	customer	NOUN
gujaf-289	117	55	(	(	PUNCT
gujaf-289	117	56	diamastuti	diamastuti	PROPN
gujaf-289	117	57	,	,	PUNCT
gujaf-289	117	58	2017).the	2017).the	PRON
gujaf-289	117	59	proposed	propose	VERB
gujaf-289	117	60	strategic	strategic	ADJ
gujaf-289	117	61	simple	simple	ADJ
gujaf-289	117	62	mediation	mediation	NOUN
gujaf-289	117	63	model	model	NOUN
gujaf-289	117	64	will	will	AUX
gujaf-289	117	65	be	be	AUX
gujaf-289	117	66	introduced	introduce	VERB
gujaf-289	117	67	in	in	ADP
gujaf-289	117	68	this	this	DET
gujaf-289	117	69	study	study	NOUN
gujaf-289	117	70	and	and	CCONJ
gujaf-289	117	71	either	either	CCONJ
gujaf-289	117	72	improved	improve	VERB
gujaf-289	117	73	upon	upon	SCONJ
gujaf-289	117	74	or	or	CCONJ
gujaf-289	117	75	validated	validate	VERB
gujaf-289	117	76	.	.	PUNCT
gujaf-289	118	1	though	though	SCONJ
gujaf-289	118	2	it	it	PRON
gujaf-289	118	3	appears	appear	VERB
gujaf-289	118	4	straightforward	straightforward	ADJ
gujaf-289	118	5	and	and	CCONJ
gujaf-289	118	6	prioritizes	prioritize	VERB
gujaf-289	118	7	particular	particular	ADJ
gujaf-289	118	8	elements	element	NOUN
gujaf-289	118	9	that	that	PRON
gujaf-289	118	10	decision	decision	NOUN
gujaf-289	118	11	makers	maker	NOUN
gujaf-289	118	12	should	should	AUX
gujaf-289	118	13	take	take	VERB
gujaf-289	118	14	into	into	ADP
gujaf-289	118	15	account	account	NOUN
gujaf-289	118	16	,	,	PUNCT
gujaf-289	118	17	this	this	PRON
gujaf-289	118	18	may	may	AUX
gujaf-289	118	19	have	have	VERB
gujaf-289	118	20	a	a	DET
gujaf-289	118	21	more	more	ADV
gujaf-289	118	22	intricate	intricate	ADJ
gujaf-289	118	23	pattern	pattern	NOUN
gujaf-289	118	24	than	than	ADP
gujaf-289	118	25	earlier	early	ADJ
gujaf-289	118	26	research	research	NOUN
gujaf-289	118	27	on	on	ADP
gujaf-289	118	28	the	the	DET
gujaf-289	118	29	integration	integration	NOUN
gujaf-289	118	30	of	of	ADP
gujaf-289	118	31	mediating	mediate	VERB
gujaf-289	118	32	effects	effect	NOUN
gujaf-289	118	33	.	.	PUNCT
gujaf-289	119	1	the	the	DET
gujaf-289	119	2	methods	method	NOUN
gujaf-289	119	3	gusau	gusau	PROPN
gujaf-289	119	4	journal	journal	PROPN
gujaf-289	119	5	of	of	ADP
gujaf-289	119	6	accounting	accounting	NOUN
gujaf-289	119	7	and	and	CCONJ
gujaf-289	119	8	finance	finance	NOUN
gujaf-289	119	9	,	,	PUNCT
gujaf-289	119	10	vol	vol	NOUN
gujaf-289	119	11	.	.	PROPN
gujaf-289	119	12	5	5	NUM
gujaf-289	119	13	,	,	PUNCT
gujaf-289	119	14	issue	issue	NOUN
gujaf-289	119	15	1	1	NUM
gujaf-289	119	16	,	,	PUNCT
gujaf-289	119	17	april	april	PROPN
gujaf-289	119	18	,	,	PUNCT
gujaf-289	119	19	2024	2024	NUM
gujaf-289	119	20	335	335	NUM
gujaf-289	119	21	of	of	ADP
gujaf-289	119	22	tackling	tackle	VERB
gujaf-289	119	23	this	this	DET
gujaf-289	119	24	threat	threat	NOUN
gujaf-289	119	25	have	have	AUX
gujaf-289	119	26	not	not	PART
gujaf-289	119	27	received	receive	VERB
gujaf-289	119	28	much	much	ADJ
gujaf-289	119	29	attention	attention	NOUN
gujaf-289	119	30	in	in	ADP
gujaf-289	119	31	the	the	DET
gujaf-289	119	32	literature	literature	NOUN
gujaf-289	119	33	,	,	PUNCT
gujaf-289	119	34	but	but	CCONJ
gujaf-289	119	35	the	the	DET
gujaf-289	119	36	partial	partial	ADJ
gujaf-289	119	37	least	least	ADJ
gujaf-289	119	38	square	square	ADJ
gujaf-289	119	39	(	(	PUNCT
gujaf-289	119	40	pls	pls	INTJ
gujaf-289	119	41	)	)	PUNCT
gujaf-289	119	42	and	and	CCONJ
gujaf-289	119	43	structural	structural	ADJ
gujaf-289	119	44	equation	equation	NOUN
gujaf-289	119	45	model	model	NOUN
gujaf-289	119	46	(	(	PUNCT
gujaf-289	119	47	sem	sem	NOUN
gujaf-289	119	48	)	)	PUNCT
gujaf-289	119	49	methodological	methodological	ADJ
gujaf-289	119	50	guidelines	guideline	NOUN
gujaf-289	119	51	demonstrate	demonstrate	VERB
gujaf-289	119	52	that	that	SCONJ
gujaf-289	119	53	it	it	PRON
gujaf-289	119	54	is	be	AUX
gujaf-289	119	55	feasible	feasible	ADJ
gujaf-289	119	56	and	and	CCONJ
gujaf-289	119	57	researchable	researchable	ADJ
gujaf-289	119	58	to	to	PART
gujaf-289	119	59	investigate	investigate	VERB
gujaf-289	119	60	this	this	DET
gujaf-289	119	61	straightforward	straightforward	ADJ
gujaf-289	119	62	model	model	NOUN
gujaf-289	119	63	with	with	ADP
gujaf-289	119	64	the	the	DET
gujaf-289	119	65	mediating	mediate	VERB
gujaf-289	119	66	role	role	NOUN
gujaf-289	119	67	of	of	ADP
gujaf-289	119	68	an	an	DET
gujaf-289	119	69	auditor	auditor	NOUN
gujaf-289	119	70	's	's	PART
gujaf-289	119	71	ethical	ethical	ADJ
gujaf-289	119	72	behavior	behavior	NOUN
gujaf-289	119	73	.	.	PUNCT
gujaf-289	120	1	the	the	DET
gujaf-289	120	2	"	"	PUNCT
gujaf-289	120	3	key	key	ADJ
gujaf-289	120	4	driver	driver	NOUN
gujaf-289	120	5	"	"	PUNCT
gujaf-289	120	6	architecture	architecture	NOUN
gujaf-289	120	7	can	can	AUX
gujaf-289	120	8	be	be	AUX
gujaf-289	120	9	understood	understand	VERB
gujaf-289	120	10	thanks	thank	NOUN
gujaf-289	120	11	to	to	ADP
gujaf-289	120	12	pls	pls	NOUN
gujaf-289	120	13	-	-	PUNCT
gujaf-289	120	14	sem(hair	sem(hair	VERB
gujaf-289	120	15	et	et	PROPN
gujaf-289	120	16	al	al	PROPN
gujaf-289	120	17	.	.	PROPN
gujaf-289	120	18	,	,	PUNCT
gujaf-289	120	19	2006	2006	NUM
gujaf-289	120	20	)	)	PUNCT
gujaf-289	120	21	.	.	PUNCT
gujaf-289	121	1	additionally	additionally	ADV
gujaf-289	121	2	,	,	PUNCT
gujaf-289	121	3	utilizing	utilize	VERB
gujaf-289	121	4	the	the	DET
gujaf-289	121	5	literature	literature	NOUN
gujaf-289	121	6	's	's	PART
gujaf-289	121	7	backing	backing	NOUN
gujaf-289	121	8	,	,	PUNCT
gujaf-289	121	9	this	this	DET
gujaf-289	121	10	study	study	NOUN
gujaf-289	121	11	aims	aim	VERB
gujaf-289	121	12	to	to	PART
gujaf-289	121	13	apply	apply	VERB
gujaf-289	121	14	auditor	auditor	NOUN
gujaf-289	121	15	’s	’s	PART
gujaf-289	121	16	ethics	ethic	NOUN
gujaf-289	121	17	(	(	PUNCT
gujaf-289	121	18	abdelahi	abdelahi	NOUN
gujaf-289	121	19	et	et	PROPN
gujaf-289	121	20	al	al	PROPN
gujaf-289	121	21	.	.	PROPN
gujaf-289	121	22	,	,	PUNCT
gujaf-289	121	23	2020	2020	NUM
gujaf-289	121	24	;	;	PUNCT
gujaf-289	121	25	zwed	zwed	PROPN
gujaf-289	121	26	&	&	CCONJ
gujaf-289	121	27	al	al	PROPN
gujaf-289	121	28	-	-	PUNCT
gujaf-289	121	29	rubaye	rubaye	NOUN
gujaf-289	121	30	,	,	PUNCT
gujaf-289	121	31	2019	2019	NUM
gujaf-289	121	32	)	)	PUNCT
gujaf-289	121	33	.	.	PUNCT
gujaf-289	122	1	as	as	ADP
gujaf-289	122	2	a	a	DET
gujaf-289	122	3	mediator	mediator	NOUN
gujaf-289	122	4	or	or	CCONJ
gujaf-289	122	5	intervenor	intervenor	NOUN
gujaf-289	122	6	between	between	ADP
gujaf-289	122	7	internal	internal	ADJ
gujaf-289	122	8	audit	audit	NOUN
gujaf-289	122	9	effectiveness	effectiveness	NOUN
gujaf-289	122	10	,	,	PUNCT
gujaf-289	122	11	it	it	PRON
gujaf-289	122	12	is	be	AUX
gujaf-289	122	13	important	important	ADJ
gujaf-289	122	14	to	to	PART
gujaf-289	122	15	remember	remember	VERB
gujaf-289	122	16	that	that	SCONJ
gujaf-289	122	17	determining	determine	VERB
gujaf-289	122	18	the	the	DET
gujaf-289	122	19	primary	primary	ADJ
gujaf-289	122	20	driver	driver	NOUN
gujaf-289	122	21	is	be	AUX
gujaf-289	122	22	essential	essential	ADJ
gujaf-289	122	23	and	and	CCONJ
gujaf-289	122	24	ought	ought	AUX
gujaf-289	122	25	to	to	PART
gujaf-289	122	26	be	be	AUX
gujaf-289	122	27	carried	carry	VERB
gujaf-289	122	28	out	out	ADP
gujaf-289	122	29	in	in	ADP
gujaf-289	122	30	order	order	NOUN
gujaf-289	122	31	to	to	PART
gujaf-289	122	32	direct	direct	VERB
gujaf-289	122	33	policymakers	policymaker	NOUN
gujaf-289	122	34	.	.	PUNCT
gujaf-289	123	1	when	when	SCONJ
gujaf-289	123	2	planning	plan	VERB
gujaf-289	123	3	training	training	NOUN
gujaf-289	123	4	programs	program	NOUN
gujaf-289	123	5	to	to	PART
gujaf-289	123	6	mold	mold	VERB
gujaf-289	123	7	the	the	DET
gujaf-289	123	8	ethical	ethical	ADJ
gujaf-289	123	9	conduct	conduct	NOUN
gujaf-289	123	10	of	of	ADP
gujaf-289	123	11	their	their	PRON
gujaf-289	123	12	members	member	NOUN
gujaf-289	123	13	,	,	PUNCT
gujaf-289	123	14	professional	professional	ADJ
gujaf-289	123	15	bodies	body	NOUN
gujaf-289	123	16	ought	ought	AUX
gujaf-289	123	17	to	to	PART
gujaf-289	123	18	take	take	VERB
gujaf-289	123	19	this	this	PRON
gujaf-289	123	20	into	into	ADP
gujaf-289	123	21	account	account	NOUN
gujaf-289	123	22	.	.	PUNCT
gujaf-289	124	1	the	the	DET
gujaf-289	124	2	development	development	NOUN
gujaf-289	124	3	of	of	ADP
gujaf-289	124	4	internal	internal	ADJ
gujaf-289	124	5	auditors	auditor	NOUN
gujaf-289	124	6	'	'	PART
gujaf-289	124	7	ethical	ethical	ADJ
gujaf-289	124	8	behavior	behavior	NOUN
gujaf-289	124	9	(	(	PUNCT
gujaf-289	124	10	iaec	iaec	NOUN
gujaf-289	124	11	)	)	PUNCT
gujaf-289	124	12	among	among	ADP
gujaf-289	124	13	practitioners	practitioner	NOUN
gujaf-289	124	14	,	,	PUNCT
gujaf-289	124	15	internal	internal	ADJ
gujaf-289	124	16	auditors	auditor	NOUN
gujaf-289	124	17	,	,	PUNCT
gujaf-289	124	18	and	and	CCONJ
gujaf-289	124	19	professional	professional	ADJ
gujaf-289	124	20	bodies	body	NOUN
gujaf-289	124	21	via	via	ADP
gujaf-289	124	22	professional	professional	ADJ
gujaf-289	124	23	ethics	ethic	NOUN
gujaf-289	124	24	-	-	PUNCT
gujaf-289	124	25	based	base	VERB
gujaf-289	124	26	training	training	NOUN
gujaf-289	124	27	ought	ought	AUX
gujaf-289	124	28	to	to	PART
gujaf-289	124	29	be	be	AUX
gujaf-289	124	30	a	a	DET
gujaf-289	124	31	strategic	strategic	ADJ
gujaf-289	124	32	concern	concern	NOUN
gujaf-289	124	33	for	for	ADP
gujaf-289	124	34	professional	professional	ADJ
gujaf-289	124	35	bodies	body	NOUN
gujaf-289	124	36	and	and	CCONJ
gujaf-289	124	37	policymakers	policymaker	NOUN
gujaf-289	124	38	alike	alike	ADV
gujaf-289	124	39	.	.	PUNCT
gujaf-289	125	1	their	their	PRON
gujaf-289	125	2	conduct	conduct	NOUN
gujaf-289	125	3	and	and	CCONJ
gujaf-289	125	4	behaviors	behavior	NOUN
gujaf-289	125	5	will	will	AUX
gujaf-289	125	6	be	be	AUX
gujaf-289	125	7	shaped	shape	VERB
gujaf-289	125	8	toward	toward	ADP
gujaf-289	125	9	moral	moral	ADJ
gujaf-289	125	10	thinking	thinking	NOUN
gujaf-289	125	11	as	as	ADP
gujaf-289	125	12	a	a	DET
gujaf-289	125	13	result	result	NOUN
gujaf-289	125	14	of	of	ADP
gujaf-289	125	15	this	this	PRON
gujaf-289	125	16	.	.	PUNCT
gujaf-289	126	1	when	when	SCONJ
gujaf-289	126	2	this	this	PRON
gujaf-289	126	3	is	be	AUX
gujaf-289	126	4	accomplished	accomplish	VERB
gujaf-289	126	5	,	,	PUNCT
gujaf-289	126	6	internal	internal	ADJ
gujaf-289	126	7	auditing	auditing	NOUN
gujaf-289	126	8	will	will	AUX
gujaf-289	126	9	be	be	AUX
gujaf-289	126	10	incredibly	incredibly	ADV
gujaf-289	126	11	successful	successful	ADJ
gujaf-289	126	12	.	.	PUNCT
gujaf-289	127	1	the	the	DET
gujaf-289	127	2	inclusion	inclusion	NOUN
gujaf-289	127	3	of	of	ADP
gujaf-289	127	4	the	the	DET
gujaf-289	127	5	mediator	mediator	NOUN
gujaf-289	127	6	"	"	PUNCT
gujaf-289	127	7	auditors	auditor	NOUN
gujaf-289	127	8	'	'	PART
gujaf-289	127	9	ethical	ethical	ADJ
gujaf-289	127	10	conduct	conduct	NOUN
gujaf-289	127	11	"	"	PUNCT
gujaf-289	127	12	is	be	AUX
gujaf-289	127	13	crucial	crucial	ADJ
gujaf-289	127	14	because	because	SCONJ
gujaf-289	127	15	it	it	PRON
gujaf-289	127	16	helps	help	VERB
gujaf-289	127	17	policymakers	policymaker	NOUN
gujaf-289	127	18	and	and	CCONJ
gujaf-289	127	19	auditing	audit	VERB
gujaf-289	127	20	professional	professional	ADJ
gujaf-289	127	21	associations	association	NOUN
gujaf-289	127	22	understand	understand	VERB
gujaf-289	127	23	that	that	SCONJ
gujaf-289	127	24	,	,	PUNCT
gujaf-289	127	25	even	even	ADV
gujaf-289	127	26	though	though	SCONJ
gujaf-289	127	27	there	there	PRON
gujaf-289	127	28	are	be	VERB
gujaf-289	127	29	many	many	ADJ
gujaf-289	127	30	factors	factor	NOUN
gujaf-289	127	31	that	that	PRON
gujaf-289	127	32	influence	influence	VERB
gujaf-289	127	33	iae	iae	NOUN
gujaf-289	127	34	,	,	PUNCT
gujaf-289	127	35	internal	internal	ADJ
gujaf-289	127	36	auditors	auditor	NOUN
gujaf-289	127	37	'	'	PART
gujaf-289	127	38	ethical	ethical	ADJ
gujaf-289	127	39	conduct	conduct	NOUN
gujaf-289	127	40	is	be	AUX
gujaf-289	127	41	the	the	DET
gujaf-289	127	42	main	main	ADJ
gujaf-289	127	43	variable	variable	NOUN
gujaf-289	127	44	that	that	PRON
gujaf-289	127	45	is	be	AUX
gujaf-289	127	46	identified	identify	VERB
gujaf-289	127	47	through	through	ADP
gujaf-289	127	48	rigorous	rigorous	ADJ
gujaf-289	127	49	mediation	mediation	NOUN
gujaf-289	127	50	analyses	analysis	NOUN
gujaf-289	127	51	as	as	ADP
gujaf-289	127	52	the	the	DET
gujaf-289	127	53	main	main	ADJ
gujaf-289	127	54	player	player	NOUN
gujaf-289	127	55	in	in	ADP
gujaf-289	127	56	the	the	DET
gujaf-289	127	57	application	application	NOUN
gujaf-289	127	58	of	of	ADP
gujaf-289	127	59	this	this	DET
gujaf-289	127	60	analytical	analytical	ADJ
gujaf-289	127	61	techniques	technique	NOUN
gujaf-289	127	62	.	.	PUNCT
gujaf-289	128	1	this	this	PRON
gujaf-289	128	2	can	can	AUX
gujaf-289	128	3	be	be	AUX
gujaf-289	128	4	done	do	VERB
gujaf-289	128	5	by	by	ADP
gujaf-289	128	6	providing	provide	VERB
gujaf-289	128	7	on	on	ADP
gujaf-289	128	8	-	-	PUNCT
gujaf-289	128	9	the	the	DET
gujaf-289	128	10	-	-	PUNCT
gujaf-289	128	11	job	job	NOUN
gujaf-289	128	12	training	training	NOUN
gujaf-289	128	13	and	and	CCONJ
gujaf-289	128	14	developing	develop	VERB
gujaf-289	128	15	a	a	DET
gujaf-289	128	16	professional	professional	ADJ
gujaf-289	128	17	code	code	NOUN
gujaf-289	128	18	of	of	ADP
gujaf-289	128	19	ethics	ethic	NOUN
gujaf-289	128	20	to	to	PART
gujaf-289	128	21	direct	direct	VERB
gujaf-289	128	22	their	their	PRON
gujaf-289	128	23	enforcement	enforcement	NOUN
gujaf-289	128	24	of	of	ADP
gujaf-289	128	25	ethical	ethical	ADJ
gujaf-289	128	26	conduct	conduct	NOUN
gujaf-289	128	27	.	.	PUNCT
gujaf-289	129	1	in	in	ADP
gujaf-289	129	2	keeping	keep	VERB
gujaf-289	129	3	with	with	ADP
gujaf-289	129	4	the	the	DET
gujaf-289	129	5	findings	finding	NOUN
gujaf-289	129	6	of	of	ADP
gujaf-289	129	7	hair	hair	NOUN
gujaf-289	129	8	et	et	PROPN
gujaf-289	129	9	al	al	PROPN
gujaf-289	129	10	.	.	PROPN
gujaf-289	130	1	(	(	PUNCT
gujaf-289	130	2	2013	2013	NUM
gujaf-289	130	3	)	)	PUNCT
gujaf-289	130	4	,	,	PUNCT
gujaf-289	130	5	hair	hair	NOUN
gujaf-289	130	6	et	et	NOUN
gujaf-289	130	7	al.(2017a	al.(2017a	PROPN
gujaf-289	130	8	)	)	PUNCT
gujaf-289	130	9	and	and	CCONJ
gujaf-289	130	10	hair	hair	NOUN
gujaf-289	130	11	et	et	PROPN
gujaf-289	130	12	al	al	PROPN
gujaf-289	130	13	.	.	PROPN
gujaf-289	131	1	(	(	PUNCT
gujaf-289	131	2	2010	2010	NUM
gujaf-289	131	3	)	)	PUNCT
gujaf-289	131	4	that	that	PRON
gujaf-289	131	5	recommend	recommend	VERB
gujaf-289	131	6	indispensable	indispensable	ADJ
gujaf-289	131	7	consistencies	consistency	NOUN
gujaf-289	131	8	,	,	PUNCT
gujaf-289	131	9	it	it	PRON
gujaf-289	131	10	is	be	AUX
gujaf-289	131	11	appropriate	appropriate	ADJ
gujaf-289	131	12	to	to	PART
gujaf-289	131	13	rely	rely	VERB
gujaf-289	131	14	on	on	ADP
gujaf-289	131	15	references	reference	NOUN
gujaf-289	131	16	tobaron	tobaron	PROPN
gujaf-289	131	17	and	and	CCONJ
gujaf-289	131	18	kenny	kenny	PROPN
gujaf-289	131	19	's	's	PART
gujaf-289	131	20	(	(	PUNCT
gujaf-289	131	21	1986	1986	NUM
gujaf-289	131	22	)	)	PUNCT
gujaf-289	131	23	highly	highly	ADV
gujaf-289	131	24	recommended	recommend	VERB
gujaf-289	131	25	guidelines	guideline	NOUN
gujaf-289	131	26	for	for	ADP
gujaf-289	131	27	the	the	DET
gujaf-289	131	28	formulation	formulation	NOUN
gujaf-289	131	29	of	of	ADP
gujaf-289	131	30	strategic	strategic	ADJ
gujaf-289	131	31	work	work	NOUN
gujaf-289	131	32	as	as	ADP
gujaf-289	131	33	a	a	DET
gujaf-289	131	34	point	point	NOUN
gujaf-289	131	35	of	of	ADP
gujaf-289	131	36	reference	reference	NOUN
gujaf-289	131	37	.	.	PUNCT
gujaf-289	132	1	viewing	view	VERB
gujaf-289	132	2	the	the	DET
gujaf-289	132	3	relevant	relevant	ADJ
gujaf-289	132	4	analysis	analysis	NOUN
gujaf-289	132	5	in	in	ADP
gujaf-289	132	6	order	order	NOUN
gujaf-289	132	7	to	to	PART
gujaf-289	132	8	understand	understand	VERB
gujaf-289	132	9	the	the	DET
gujaf-289	132	10	aspects	aspect	NOUN
gujaf-289	132	11	that	that	PRON
gujaf-289	132	12	will	will	AUX
gujaf-289	132	13	determine	determine	VERB
gujaf-289	132	14	a	a	DET
gujaf-289	132	15	policy	policy	NOUN
gujaf-289	132	16	's	's	PART
gujaf-289	132	17	direction	direction	NOUN
gujaf-289	132	18	when	when	SCONJ
gujaf-289	132	19	institutions	institution	NOUN
gujaf-289	132	20	are	be	AUX
gujaf-289	132	21	willing	willing	ADJ
gujaf-289	132	22	to	to	PART
gujaf-289	132	23	establish	establish	VERB
gujaf-289	132	24	an	an	DET
gujaf-289	132	25	efficient	efficient	ADJ
gujaf-289	132	26	internal	internal	ADJ
gujaf-289	132	27	audit	audit	NOUN
gujaf-289	132	28	function	function	NOUN
gujaf-289	132	29	is	be	AUX
gujaf-289	132	30	the	the	DET
gujaf-289	132	31	goal	goal	NOUN
gujaf-289	132	32	.	.	PUNCT
gujaf-289	133	1	several	several	ADJ
gujaf-289	133	2	scholars	scholar	NOUN
gujaf-289	133	3	have	have	AUX
gujaf-289	133	4	examined	examine	VERB
gujaf-289	133	5	the	the	DET
gujaf-289	133	6	connection	connection	NOUN
gujaf-289	133	7	between	between	ADP
gujaf-289	133	8	the	the	DET
gujaf-289	133	9	moral	moral	ADJ
gujaf-289	133	10	conduct	conduct	NOUN
gujaf-289	133	11	of	of	ADP
gujaf-289	133	12	internal	internal	ADJ
gujaf-289	133	13	auditors	auditor	NOUN
gujaf-289	133	14	and	and	CCONJ
gujaf-289	133	15	the	the	DET
gujaf-289	133	16	efficiency	efficiency	NOUN
gujaf-289	133	17	of	of	ADP
gujaf-289	133	18	internal	internal	ADJ
gujaf-289	133	19	audit	audit	NOUN
gujaf-289	133	20	.	.	PUNCT
gujaf-289	134	1	nonetheless	nonetheless	ADV
gujaf-289	134	2	,	,	PUNCT
gujaf-289	134	3	nour	nour	PROPN
gujaf-289	134	4	and	and	CCONJ
gujaf-289	134	5	tanbour	tanbour	PROPN
gujaf-289	134	6	(	(	PUNCT
gujaf-289	134	7	2023	2023	NUM
gujaf-289	134	8	)	)	PUNCT
gujaf-289	134	9	found	find	VERB
gujaf-289	134	10	a	a	DET
gujaf-289	134	11	correlation	correlation	NOUN
gujaf-289	134	12	between	between	ADP
gujaf-289	134	13	the	the	DET
gujaf-289	134	14	two	two	NUM
gujaf-289	134	15	variables	variable	NOUN
gujaf-289	134	16	when	when	SCONJ
gujaf-289	134	17	they	they	PRON
gujaf-289	134	18	looked	look	VERB
gujaf-289	134	19	at	at	ADP
gujaf-289	134	20	how	how	SCONJ
gujaf-289	134	21	iaec	iaec	ADJ
gujaf-289	134	22	affected	affected	ADJ
gujaf-289	134	23	internal	internal	ADJ
gujaf-289	134	24	auditors	auditor	NOUN
gujaf-289	134	25	'	'	PART
gujaf-289	134	26	ability	ability	NOUN
gujaf-289	134	27	to	to	PART
gujaf-289	134	28	carry	carry	VERB
gujaf-289	134	29	out	out	ADP
gujaf-289	134	30	internal	internal	ADJ
gujaf-289	134	31	audit	audit	NOUN
gujaf-289	134	32	functions	function	NOUN
gujaf-289	134	33	effectively	effectively	ADV
gujaf-289	134	34	.	.	PUNCT
gujaf-289	135	1	their	their	PRON
gujaf-289	135	2	findings	finding	NOUN
gujaf-289	135	3	were	be	AUX
gujaf-289	135	4	grounded	ground	VERB
gujaf-289	135	5	in	in	ADP
gujaf-289	135	6	the	the	DET
gujaf-289	135	7	agency	agency	NOUN
gujaf-289	135	8	theory	theory	NOUN
gujaf-289	135	9	,	,	PUNCT
gujaf-289	135	10	which	which	PRON
gujaf-289	135	11	holds	hold	VERB
gujaf-289	135	12	that	that	SCONJ
gujaf-289	135	13	auditors	auditor	NOUN
gujaf-289	135	14	make	make	VERB
gujaf-289	135	15	choices	choice	NOUN
gujaf-289	135	16	according	accord	VERB
gujaf-289	135	17	to	to	ADP
gujaf-289	135	18	the	the	DET
gujaf-289	135	19	utility	utility	NOUN
gujaf-289	135	20	maximization	maximization	NOUN
gujaf-289	135	21	principle	principle	NOUN
gujaf-289	135	22	that	that	PRON
gujaf-289	135	23	is	be	AUX
gujaf-289	135	24	,	,	PUNCT
gujaf-289	135	25	that	that	DET
gujaf-289	135	26	gusau	gusau	ADJ
gujaf-289	135	27	journal	journal	NOUN
gujaf-289	135	28	of	of	ADP
gujaf-289	135	29	accounting	accounting	NOUN
gujaf-289	135	30	and	and	CCONJ
gujaf-289	135	31	finance	finance	NOUN
gujaf-289	135	32	,	,	PUNCT
gujaf-289	135	33	vol	vol	NOUN
gujaf-289	135	34	.	.	PROPN
gujaf-289	135	35	5	5	NUM
gujaf-289	135	36	,	,	PUNCT
gujaf-289	135	37	issue	issue	NOUN
gujaf-289	135	38	1	1	NUM
gujaf-289	135	39	,	,	PUNCT
gujaf-289	135	40	april	april	PROPN
gujaf-289	135	41	,	,	PUNCT
gujaf-289	135	42	2024	2024	NUM
gujaf-289	135	43	336	336	NUM
gujaf-289	135	44	the	the	DET
gujaf-289	135	45	optimum	optimum	ADJ
gujaf-289	135	46	course	course	NOUN
gujaf-289	135	47	of	of	ADP
gujaf-289	135	48	action	action	NOUN
gujaf-289	135	49	is	be	AUX
gujaf-289	135	50	to	to	PART
gujaf-289	135	51	maintain	maintain	VERB
gujaf-289	135	52	the	the	DET
gujaf-289	135	53	stakeholders	stakeholder	NOUN
gujaf-289	135	54	by	by	ADP
gujaf-289	135	55	providing	provide	VERB
gujaf-289	135	56	an	an	DET
gujaf-289	135	57	audit	audit	NOUN
gujaf-289	135	58	report	report	NOUN
gujaf-289	135	59	that	that	PRON
gujaf-289	135	60	is	be	AUX
gujaf-289	135	61	fully	fully	ADV
gujaf-289	135	62	transparent	transparent	ADJ
gujaf-289	135	63	.	.	PUNCT
gujaf-289	136	1	these	these	DET
gujaf-289	136	2	results	result	NOUN
gujaf-289	136	3	show	show	VERB
gujaf-289	136	4	that	that	SCONJ
gujaf-289	136	5	iaec	iaec	NOUN
gujaf-289	136	6	would	would	AUX
gujaf-289	136	7	have	have	VERB
gujaf-289	136	8	a	a	DET
gujaf-289	136	9	tendency	tendency	NOUN
gujaf-289	136	10	to	to	PART
gujaf-289	136	11	do	do	AUX
gujaf-289	136	12	fewer	few	ADJ
gujaf-289	136	13	comprehensive	comprehensive	ADJ
gujaf-289	136	14	audit	audit	NOUN
gujaf-289	136	15	tests	test	NOUN
gujaf-289	136	16	,	,	PUNCT
gujaf-289	136	17	which	which	PRON
gujaf-289	136	18	would	would	AUX
gujaf-289	136	19	make	make	VERB
gujaf-289	136	20	it	it	PRON
gujaf-289	136	21	harder	hard	ADJ
gujaf-289	136	22	to	to	PART
gujaf-289	136	23	identify	identify	VERB
gujaf-289	136	24	fraud	fraud	NOUN
gujaf-289	136	25	.	.	PUNCT
gujaf-289	137	1	hypotheses	hypothese	VERB
gujaf-289	137	2	development	development	NOUN
gujaf-289	137	3	in	in	ADP
gujaf-289	137	4	order	order	NOUN
gujaf-289	137	5	to	to	PART
gujaf-289	137	6	formulate	formulate	VERB
gujaf-289	137	7	hypotheses	hypothesis	NOUN
gujaf-289	137	8	,	,	PUNCT
gujaf-289	137	9	an	an	DET
gujaf-289	137	10	empirical	empirical	ADJ
gujaf-289	137	11	literature	literature	NOUN
gujaf-289	137	12	relevant	relevant	ADJ
gujaf-289	137	13	to	to	ADP
gujaf-289	137	14	the	the	DET
gujaf-289	137	15	variables	variable	NOUN
gujaf-289	137	16	under	under	ADP
gujaf-289	137	17	investigation	investigation	NOUN
gujaf-289	137	18	was	be	AUX
gujaf-289	137	19	explored	explore	VERB
gujaf-289	137	20	in	in	ADP
gujaf-289	137	21	this	this	DET
gujaf-289	137	22	section	section	NOUN
gujaf-289	137	23	.	.	PUNCT
gujaf-289	138	1	usage	usage	NOUN
gujaf-289	138	2	of	of	ADP
gujaf-289	138	3	information	information	NOUN
gujaf-289	138	4	technology	technology	NOUN
gujaf-289	138	5	and	and	CCONJ
gujaf-289	138	6	internal	internal	ADJ
gujaf-289	138	7	audit	audit	NOUN
gujaf-289	138	8	effectiveness	effectiveness	NOUN
gujaf-289	138	9	the	the	DET
gujaf-289	138	10	process	process	NOUN
gujaf-289	138	11	of	of	ADP
gujaf-289	138	12	obtaining	obtain	VERB
gujaf-289	138	13	and	and	CCONJ
gujaf-289	138	14	evaluating	evaluate	VERB
gujaf-289	138	15	evidence	evidence	NOUN
gujaf-289	138	16	to	to	PART
gujaf-289	138	17	determine	determine	VERB
gujaf-289	138	18	whether	whether	SCONJ
gujaf-289	138	19	a	a	DET
gujaf-289	138	20	computer	computer	NOUN
gujaf-289	138	21	system	system	NOUN
gujaf-289	138	22	is	be	AUX
gujaf-289	138	23	ready	ready	ADJ
gujaf-289	138	24	to	to	PART
gujaf-289	138	25	support	support	VERB
gujaf-289	138	26	data	datum	NOUN
gujaf-289	138	27	encryption	encryption	NOUN
gujaf-289	138	28	,	,	PUNCT
gujaf-289	138	29	asset	asset	NOUN
gujaf-289	138	30	protection	protection	NOUN
gujaf-289	138	31	,	,	PUNCT
gujaf-289	138	32	enable	enable	VERB
gujaf-289	138	33	the	the	DET
gujaf-289	138	34	successful	successful	ADJ
gujaf-289	138	35	achievement	achievement	NOUN
gujaf-289	138	36	of	of	ADP
gujaf-289	138	37	organizational	organizational	ADJ
gujaf-289	138	38	goals	goal	NOUN
gujaf-289	138	39	,	,	PUNCT
gujaf-289	138	40	and	and	CCONJ
gujaf-289	138	41	make	make	VERB
gujaf-289	138	42	prudent	prudent	ADJ
gujaf-289	138	43	use	use	NOUN
gujaf-289	138	44	of	of	ADP
gujaf-289	138	45	resources	resource	NOUN
gujaf-289	138	46	is	be	AUX
gujaf-289	138	47	known	know	VERB
gujaf-289	138	48	as	as	ADP
gujaf-289	138	49	information	information	NOUN
gujaf-289	138	50	technology	technology	NOUN
gujaf-289	138	51	(	(	PUNCT
gujaf-289	138	52	inf	inf	NOUN
gujaf-289	138	53	tech	tech	NOUN
gujaf-289	138	54	)	)	PUNCT
gujaf-289	138	55	.	.	PUNCT
gujaf-289	139	1	previous	previous	ADJ
gujaf-289	139	2	research	research	NOUN
gujaf-289	139	3	has	have	AUX
gujaf-289	139	4	linked	link	VERB
gujaf-289	139	5	the	the	DET
gujaf-289	139	6	use	use	NOUN
gujaf-289	139	7	of	of	ADP
gujaf-289	139	8	iae	iae	NOUN
gujaf-289	139	9	and	and	CCONJ
gujaf-289	139	10	uit(ahmi	uit(ahmi	NOUN
gujaf-289	139	11	,	,	PUNCT
gujaf-289	139	12	2016	2016	NUM
gujaf-289	139	13	;	;	PUNCT
gujaf-289	139	14	alkebsi	alkebsi	PROPN
gujaf-289	139	15	et	et	PROPN
gujaf-289	139	16	al	al	PROPN
gujaf-289	139	17	.	.	PROPN
gujaf-289	139	18	,	,	PUNCT
gujaf-289	139	19	2014	2014	NUM
gujaf-289	139	20	;	;	PUNCT
gujaf-289	139	21	azizah	azizah	PROPN
gujaf-289	139	22	&	&	CCONJ
gujaf-289	139	23	farid	farid	PROPN
gujaf-289	139	24	,	,	PUNCT
gujaf-289	139	25	2021	2021	NUM
gujaf-289	139	26	;	;	PUNCT
gujaf-289	139	27	chair	chair	NOUN
gujaf-289	139	28	et	et	PROPN
gujaf-289	139	29	al	al	PROPN
gujaf-289	139	30	.	.	PROPN
gujaf-289	139	31	,	,	PUNCT
gujaf-289	139	32	2004	2004	NUM
gujaf-289	139	33	;	;	PUNCT
gujaf-289	139	34	nazri	nazri	PROPN
gujaf-289	139	35	et	et	PROPN
gujaf-289	139	36	al	al	PROPN
gujaf-289	139	37	.	.	PROPN
gujaf-289	139	38	,	,	PUNCT
gujaf-289	139	39	2019	2019	NUM
gujaf-289	139	40	)	)	PUNCT
gujaf-289	139	41	.	.	PUNCT
gujaf-289	140	1	many	many	ADJ
gujaf-289	140	2	firms	firm	NOUN
gujaf-289	140	3	have	have	AUX
gujaf-289	140	4	faced	face	VERB
gujaf-289	140	5	challenges	challenge	NOUN
gujaf-289	140	6	in	in	ADP
gujaf-289	140	7	staying	stay	VERB
gujaf-289	140	8	competitive	competitive	ADJ
gujaf-289	140	9	as	as	SCONJ
gujaf-289	140	10	business	business	NOUN
gujaf-289	140	11	and	and	CCONJ
gujaf-289	140	12	auditing	auditing	NOUN
gujaf-289	140	13	processes	process	NOUN
gujaf-289	140	14	quickly	quickly	ADV
gujaf-289	140	15	change	change	VERB
gujaf-289	140	16	due	due	ADP
gujaf-289	140	17	to	to	ADP
gujaf-289	140	18	the	the	DET
gujaf-289	140	19	advancements	advancement	NOUN
gujaf-289	140	20	in	in	ADP
gujaf-289	140	21	uit(fitrawansyah	uit(fitrawansyah	NOUN
gujaf-289	140	22	,	,	PUNCT
gujaf-289	140	23	2015	2015	NUM
gujaf-289	140	24	)	)	PUNCT
gujaf-289	140	25	.	.	PUNCT
gujaf-289	141	1	according	accord	VERB
gujaf-289	141	2	to(ali	to(ali	PROPN
gujaf-289	141	3	et	et	PROPN
gujaf-289	141	4	al	al	PROPN
gujaf-289	141	5	.	.	PROPN
gujaf-289	141	6	,	,	PUNCT
gujaf-289	141	7	2018	2018	NUM
gujaf-289	141	8	)	)	PUNCT
gujaf-289	141	9	,	,	PUNCT
gujaf-289	141	10	there	there	PRON
gujaf-289	141	11	is	be	VERB
gujaf-289	141	12	proof	proof	NOUN
gujaf-289	141	13	that	that	SCONJ
gujaf-289	141	14	the	the	DET
gujaf-289	141	15	uit	uit	NOUN
gujaf-289	141	16	influences	influence	VERB
gujaf-289	141	17	iae	iae	NOUN
gujaf-289	141	18	.	.	PUNCT
gujaf-289	142	1	research	research	NOUN
gujaf-289	142	2	indicates	indicate	VERB
gujaf-289	142	3	that	that	SCONJ
gujaf-289	142	4	the	the	DET
gujaf-289	142	5	more	more	ADV
gujaf-289	142	6	appropriate	appropriate	ADJ
gujaf-289	142	7	and	and	CCONJ
gujaf-289	142	8	timelier	timely	ADJ
gujaf-289	142	9	the	the	DET
gujaf-289	142	10	information	information	NOUN
gujaf-289	142	11	is	be	AUX
gujaf-289	142	12	to	to	PART
gujaf-289	142	13	help	help	VERB
gujaf-289	142	14	the	the	DET
gujaf-289	142	15	internal	internal	ADJ
gujaf-289	142	16	auditors	auditor	NOUN
gujaf-289	142	17	make	make	VERB
gujaf-289	142	18	choices	choice	NOUN
gujaf-289	142	19	more	more	ADV
gujaf-289	142	20	quickly	quickly	ADV
gujaf-289	142	21	,	,	PUNCT
gujaf-289	142	22	the	the	DET
gujaf-289	142	23	more	more	ADV
gujaf-289	142	24	effective	effective	ADJ
gujaf-289	142	25	the	the	DET
gujaf-289	142	26	internal	internal	ADJ
gujaf-289	142	27	audit	audit	NOUN
gujaf-289	142	28	will	will	AUX
gujaf-289	142	29	be(manoharan	be(manoharan	PROPN
gujaf-289	142	30	&	&	CCONJ
gujaf-289	142	31	melitski	melitski	PROPN
gujaf-289	142	32	,	,	PUNCT
gujaf-289	142	33	2019	2019	NUM
gujaf-289	142	34	)	)	PUNCT
gujaf-289	142	35	.	.	PUNCT
gujaf-289	143	1	given	give	VERB
gujaf-289	143	2	the	the	DET
gujaf-289	143	3	critical	critical	ADJ
gujaf-289	143	4	role	role	NOUN
gujaf-289	143	5	internal	internal	ADJ
gujaf-289	143	6	auditors	auditor	NOUN
gujaf-289	143	7	play	play	VERB
gujaf-289	143	8	in	in	ADP
gujaf-289	143	9	all	all	DET
gujaf-289	143	10	organizations	organization	NOUN
gujaf-289	143	11	,	,	PUNCT
gujaf-289	143	12	this	this	DET
gujaf-289	143	13	study	study	NOUN
gujaf-289	143	14	looks	look	VERB
gujaf-289	143	15	at	at	ADP
gujaf-289	143	16	the	the	DET
gujaf-289	143	17	factors	factor	NOUN
gujaf-289	143	18	that	that	PRON
gujaf-289	143	19	influence	influence	VERB
gujaf-289	143	20	internal	internal	ADJ
gujaf-289	143	21	audit	audit	NOUN
gujaf-289	143	22	effectiveness	effectiveness	NOUN
gujaf-289	143	23	(	(	PUNCT
gujaf-289	143	24	iae	iae	NOUN
gujaf-289	143	25	)	)	PUNCT
gujaf-289	143	26	.	.	PUNCT
gujaf-289	144	1	previous	previous	ADJ
gujaf-289	144	2	studies	study	NOUN
gujaf-289	144	3	alkebsi	alkebsi	ADJ
gujaf-289	144	4	and	and	CCONJ
gujaf-289	144	5	aziz	aziz	PROPN
gujaf-289	144	6	(	(	PUNCT
gujaf-289	144	7	2017	2017	NUM
gujaf-289	144	8	)	)	PUNCT
gujaf-289	144	9	,	,	PUNCT
gujaf-289	144	10	almahuzi	almahuzi	PROPN
gujaf-289	144	11	(	(	PUNCT
gujaf-289	144	12	2020	2020	NUM
gujaf-289	144	13	)	)	PUNCT
gujaf-289	144	14	,	,	PUNCT
gujaf-289	144	15	popoola	popoola	PROPN
gujaf-289	144	16	(	(	PUNCT
gujaf-289	144	17	2017	2017	NUM
gujaf-289	144	18	)	)	PUNCT
gujaf-289	144	19	,	,	PUNCT
gujaf-289	144	20	and	and	CCONJ
gujaf-289	144	21	santosa	santosa	PROPN
gujaf-289	144	22	et	et	PROPN
gujaf-289	144	23	al	al	PROPN
gujaf-289	144	24	.	.	PUNCT
gujaf-289	145	1	(	(	PUNCT
gujaf-289	145	2	2016	2016	NUM
gujaf-289	145	3	)	)	PUNCT
gujaf-289	145	4	have	have	AUX
gujaf-289	145	5	evaluated	evaluate	VERB
gujaf-289	145	6	and	and	CCONJ
gujaf-289	145	7	suggested	suggest	VERB
gujaf-289	145	8	that	that	SCONJ
gujaf-289	145	9	auditors	auditor	NOUN
gujaf-289	145	10	use	use	VERB
gujaf-289	145	11	information	information	NOUN
gujaf-289	145	12	technology	technology	NOUN
gujaf-289	145	13	,	,	PUNCT
gujaf-289	145	14	noting	note	VERB
gujaf-289	145	15	that	that	SCONJ
gujaf-289	145	16	it	it	PRON
gujaf-289	145	17	has	have	VERB
gujaf-289	145	18	a	a	DET
gujaf-289	145	19	good	good	ADJ
gujaf-289	145	20	impact	impact	NOUN
gujaf-289	145	21	on	on	ADP
gujaf-289	145	22	the	the	DET
gujaf-289	145	23	iae	iae	NOUN
gujaf-289	145	24	.	.	PUNCT
gujaf-289	146	1	they	they	PRON
gujaf-289	146	2	have	have	AUX
gujaf-289	146	3	also	also	ADV
gujaf-289	146	4	emphasized	emphasize	VERB
gujaf-289	146	5	the	the	DET
gujaf-289	146	6	importance	importance	NOUN
gujaf-289	146	7	of	of	ADP
gujaf-289	146	8	the	the	DET
gujaf-289	146	9	uit	uit	NOUN
gujaf-289	146	10	.	.	PUNCT
gujaf-289	147	1	however	however	ADV
gujaf-289	147	2	,	,	PUNCT
gujaf-289	147	3	to	to	PART
gujaf-289	147	4	portray	portray	VERB
gujaf-289	147	5	the	the	DET
gujaf-289	147	6	importance	importance	NOUN
gujaf-289	147	7	of	of	ADP
gujaf-289	147	8	uit	uit	NOUN
gujaf-289	147	9	in	in	ADP
gujaf-289	147	10	internal	internal	ADJ
gujaf-289	147	11	audit	audit	NOUN
gujaf-289	147	12	department	department	PROPN
gujaf-289	147	13	(	(	PUNCT
gujaf-289	147	14	iad	iad	PROPN
gujaf-289	147	15	)	)	PUNCT
gujaf-289	147	16	,	,	PUNCT
gujaf-289	147	17	previous	previous	ADJ
gujaf-289	147	18	studies	study	NOUN
gujaf-289	147	19	shows	show	VERB
gujaf-289	147	20	uit	uit	NOUN
gujaf-289	147	21	as	as	ADP
gujaf-289	147	22	a	a	DET
gujaf-289	147	23	good	good	ADJ
gujaf-289	147	24	driver	driver	NOUN
gujaf-289	147	25	of	of	ADP
gujaf-289	147	26	iae(abdullah	iae(abdullah	PRON
gujaf-289	147	27	,	,	PUNCT
gujaf-289	147	28	2014	2014	NUM
gujaf-289	147	29	;	;	PUNCT
gujaf-289	147	30	arena	arena	NOUN
gujaf-289	147	31	,	,	PUNCT
gujaf-289	147	32	2013	2013	NUM
gujaf-289	147	33	;	;	PUNCT
gujaf-289	147	34	halbouni	halbouni	PROPN
gujaf-289	147	35	et	et	PROPN
gujaf-289	147	36	al	al	PROPN
gujaf-289	147	37	.	.	PROPN
gujaf-289	147	38	,	,	PUNCT
gujaf-289	147	39	2016	2016	NUM
gujaf-289	147	40	;	;	PUNCT
gujaf-289	147	41	popoola	popoola	PROPN
gujaf-289	147	42	,	,	PUNCT
gujaf-289	147	43	2017	2017	NUM
gujaf-289	147	44	)	)	PUNCT
gujaf-289	147	45	.	.	PUNCT
gujaf-289	148	1	study	study	NOUN
gujaf-289	148	2	on	on	ADP
gujaf-289	148	3	inf	inf	ADJ
gujaf-289	148	4	tech	tech	NOUN
gujaf-289	148	5	adoption	adoption	NOUN
gujaf-289	148	6	by	by	ADP
gujaf-289	148	7	internal	internal	ADJ
gujaf-289	148	8	and	and	CCONJ
gujaf-289	148	9	external	external	ADJ
gujaf-289	148	10	auditors	auditor	NOUN
gujaf-289	148	11	in	in	ADP
gujaf-289	148	12	the	the	DET
gujaf-289	148	13	uk	uk	PROPN
gujaf-289	148	14	was	be	AUX
gujaf-289	148	15	done	do	VERB
gujaf-289	148	16	by	by	ADP
gujaf-289	148	17	alkebsi	alkebsi	ADJ
gujaf-289	148	18	and	and	CCONJ
gujaf-289	148	19	aziz	aziz	PROPN
gujaf-289	148	20	(	(	PUNCT
gujaf-289	148	21	2017	2017	NUM
gujaf-289	148	22	)	)	PUNCT
gujaf-289	148	23	and	and	CCONJ
gujaf-289	148	24	shahimi	shahimi	PROPN
gujaf-289	148	25	et	et	PROPN
gujaf-289	148	26	al	al	PROPN
gujaf-289	148	27	.	.	PROPN
gujaf-289	149	1	(	(	PUNCT
gujaf-289	149	2	2016	2016	NUM
gujaf-289	149	3	)	)	PUNCT
gujaf-289	149	4	their	their	PRON
gujaf-289	149	5	results	result	NOUN
gujaf-289	149	6	demonstrated	demonstrate	VERB
gujaf-289	149	7	that	that	SCONJ
gujaf-289	149	8	auditors	auditor	NOUN
gujaf-289	149	9	'	'	PART
gujaf-289	149	10	free	free	ADJ
gujaf-289	149	11	will	will	NOUN
gujaf-289	149	12	to	to	PART
gujaf-289	149	13	employ	employ	VERB
gujaf-289	149	14	system	system	NOUN
gujaf-289	149	15	-	-	PUNCT
gujaf-289	149	16	based	base	VERB
gujaf-289	149	17	technology	technology	NOUN
gujaf-289	149	18	is	be	AUX
gujaf-289	149	19	motivated	motivate	VERB
gujaf-289	149	20	by	by	ADP
gujaf-289	149	21	corporate	corporate	ADJ
gujaf-289	149	22	pressure	pressure	NOUN
gujaf-289	149	23	,	,	PUNCT
gujaf-289	149	24	performance	performance	NOUN
gujaf-289	149	25	goals	goal	NOUN
gujaf-289	149	26	,	,	PUNCT
gujaf-289	149	27	and	and	CCONJ
gujaf-289	149	28	technical	technical	ADJ
gujaf-289	149	29	installation	installation	NOUN
gujaf-289	149	30	help	help	NOUN
gujaf-289	149	31	.	.	PUNCT
gujaf-289	150	1	nonetheless	nonetheless	ADV
gujaf-289	150	2	,	,	PUNCT
gujaf-289	150	3	while	while	SCONJ
gujaf-289	150	4	a	a	DET
gujaf-289	150	5	number	number	NOUN
gujaf-289	150	6	of	of	ADP
gujaf-289	150	7	studies	study	NOUN
gujaf-289	150	8	concentrate	concentrate	VERB
gujaf-289	150	9	on	on	ADP
gujaf-289	150	10	computer	computer	NOUN
gujaf-289	150	11	-	-	PUNCT
gujaf-289	150	12	based	base	VERB
gujaf-289	150	13	technology	technology	NOUN
gujaf-289	150	14	adoption	adoption	NOUN
gujaf-289	150	15	,	,	PUNCT
gujaf-289	150	16	usage	usage	NOUN
gujaf-289	150	17	,	,	PUNCT
gujaf-289	150	18	and	and	CCONJ
gujaf-289	150	19	gusau	gusau	ADJ
gujaf-289	150	20	journal	journal	NOUN
gujaf-289	150	21	of	of	ADP
gujaf-289	150	22	accounting	accounting	NOUN
gujaf-289	150	23	and	and	CCONJ
gujaf-289	150	24	finance	finance	NOUN
gujaf-289	150	25	,	,	PUNCT
gujaf-289	150	26	vol	vol	NOUN
gujaf-289	150	27	.	.	PROPN
gujaf-289	150	28	5	5	NUM
gujaf-289	150	29	,	,	PUNCT
gujaf-289	150	30	issue	issue	NOUN
gujaf-289	150	31	1	1	NUM
gujaf-289	150	32	,	,	PUNCT
gujaf-289	150	33	april	april	PROPN
gujaf-289	150	34	,	,	PUNCT
gujaf-289	150	35	2024	2024	NUM
gujaf-289	150	36	337	337	NUM
gujaf-289	150	37	continuous	continuous	ADJ
gujaf-289	150	38	auditing	auditing	NOUN
gujaf-289	150	39	,	,	PUNCT
gujaf-289	150	40	very	very	ADV
gujaf-289	150	41	few	few	ADJ
gujaf-289	150	42	examine	examine	VERB
gujaf-289	150	43	the	the	DET
gujaf-289	150	44	variables	variable	NOUN
gujaf-289	150	45	influencing	influence	VERB
gujaf-289	150	46	uit	uit	NOUN
gujaf-289	150	47	and	and	CCONJ
gujaf-289	150	48	whether	whether	SCONJ
gujaf-289	150	49	or	or	CCONJ
gujaf-289	150	50	not	not	PART
gujaf-289	150	51	it	it	PRON
gujaf-289	150	52	improves	improve	VERB
gujaf-289	150	53	internal	internal	ADJ
gujaf-289	150	54	audit	audit	NOUN
gujaf-289	150	55	functions	function	NOUN
gujaf-289	150	56	(	(	PUNCT
gujaf-289	150	57	almahuzi	almahuzi	PROPN
gujaf-289	150	58	,	,	PUNCT
gujaf-289	150	59	2020	2020	NUM
gujaf-289	150	60	;	;	PUNCT
gujaf-289	150	61	alqaraleh	alqaraleh	NOUN
gujaf-289	150	62	et	et	PROPN
gujaf-289	150	63	al	al	PROPN
gujaf-289	150	64	.	.	PROPN
gujaf-289	150	65	,	,	PUNCT
gujaf-289	150	66	2022	2022	NUM
gujaf-289	150	67	;	;	PUNCT
gujaf-289	150	68	arnold	arnold	PROPN
gujaf-289	150	69	et	et	PROPN
gujaf-289	150	70	al	al	PROPN
gujaf-289	150	71	.	.	PROPN
gujaf-289	150	72	,	,	PUNCT
gujaf-289	150	73	2012	2012	NUM
gujaf-289	150	74	)	)	PUNCT
gujaf-289	150	75	.	.	PUNCT
gujaf-289	151	1	moreover	moreover	ADV
gujaf-289	151	2	,	,	PUNCT
gujaf-289	151	3	the	the	DET
gujaf-289	151	4	significance	significance	NOUN
gujaf-289	151	5	of	of	ADP
gujaf-289	151	6	uit	uit	NOUN
gujaf-289	151	7	in	in	ADP
gujaf-289	151	8	the	the	DET
gujaf-289	151	9	internal	internal	ADJ
gujaf-289	151	10	audit	audit	NOUN
gujaf-289	151	11	department	department	PROPN
gujaf-289	151	12	(	(	PUNCT
gujaf-289	151	13	iad	iad	PROPN
gujaf-289	151	14	)	)	PUNCT
gujaf-289	151	15	is	be	AUX
gujaf-289	151	16	demonstrated	demonstrate	VERB
gujaf-289	151	17	by	by	ADP
gujaf-289	151	18	prior	prior	ADJ
gujaf-289	151	19	research	research	NOUN
gujaf-289	151	20	,	,	PUNCT
gujaf-289	151	21	which	which	PRON
gujaf-289	151	22	indicates	indicate	VERB
gujaf-289	151	23	that	that	PRON
gujaf-289	151	24	uit	uit	NOUN
gujaf-289	151	25	is	be	AUX
gujaf-289	151	26	a	a	DET
gujaf-289	151	27	strong	strong	ADJ
gujaf-289	151	28	iae	iae	NOUN
gujaf-289	151	29	driver(abdullah	driver(abdullah	PROPN
gujaf-289	151	30	,	,	PUNCT
gujaf-289	151	31	2014	2014	NUM
gujaf-289	151	32	;	;	PUNCT
gujaf-289	151	33	arena	arena	NOUN
gujaf-289	151	34	,	,	PUNCT
gujaf-289	151	35	2013	2013	NUM
gujaf-289	151	36	;	;	PUNCT
gujaf-289	151	37	halbouni	halbouni	PROPN
gujaf-289	151	38	et	et	PROPN
gujaf-289	151	39	al	al	PROPN
gujaf-289	151	40	.	.	PROPN
gujaf-289	151	41	,	,	PUNCT
gujaf-289	151	42	2016	2016	NUM
gujaf-289	151	43	;	;	PUNCT
gujaf-289	151	44	popoola	popoola	PROPN
gujaf-289	151	45	,	,	PUNCT
gujaf-289	151	46	2017	2017	NUM
gujaf-289	151	47	)	)	PUNCT
gujaf-289	151	48	.	.	PUNCT
gujaf-289	152	1	therefore	therefore	ADV
gujaf-289	152	2	,	,	PUNCT
gujaf-289	152	3	usage	usage	NOUN
gujaf-289	152	4	information	information	NOUN
gujaf-289	152	5	technology	technology	NOUN
gujaf-289	152	6	is	be	AUX
gujaf-289	152	7	needed	need	VERB
gujaf-289	152	8	by	by	ADP
gujaf-289	152	9	the	the	DET
gujaf-289	152	10	internal	internal	ADJ
gujaf-289	152	11	audit	audit	PROPN
gujaf-289	152	12	department	department	NOUN
gujaf-289	152	13	to	to	PART
gujaf-289	152	14	improve	improve	VERB
gujaf-289	152	15	internal	internal	ADJ
gujaf-289	152	16	audit	audit	NOUN
gujaf-289	152	17	functions	function	NOUN
gujaf-289	152	18	.	.	PUNCT
gujaf-289	153	1	h1	h1	PROPN
gujaf-289	153	2	:	:	PUNCT
gujaf-289	153	3	there	there	PRON
gujaf-289	153	4	is	be	VERB
gujaf-289	153	5	significant	significant	ADJ
gujaf-289	153	6	relationship	relationship	NOUN
gujaf-289	153	7	between	between	ADP
gujaf-289	153	8	usage	usage	NOUN
gujaf-289	153	9	of	of	ADP
gujaf-289	153	10	information	information	NOUN
gujaf-289	153	11	tech	tech	NOUN
gujaf-289	153	12	and	and	CCONJ
gujaf-289	153	13	iae	iae	NOUN
gujaf-289	153	14	.	.	PUNCT
gujaf-289	154	1	management	management	NOUN
gujaf-289	154	2	support	support	NOUN
gujaf-289	154	3	for	for	ADP
gujaf-289	154	4	internal	internal	ADJ
gujaf-289	154	5	audit	audit	NOUN
gujaf-289	154	6	department	department	NOUN
gujaf-289	154	7	and	and	CCONJ
gujaf-289	154	8	iae	iae	NOUN
gujaf-289	154	9	according	accord	VERB
gujaf-289	154	10	to	to	ADP
gujaf-289	154	11	alzeban	alzeban	NOUN
gujaf-289	154	12	and	and	CCONJ
gujaf-289	154	13	gwilliam	gwilliam	NOUN
gujaf-289	154	14	(	(	PUNCT
gujaf-289	154	15	2014),cohen	2014),cohen	NUM
gujaf-289	154	16	and	and	CCONJ
gujaf-289	154	17	sayag	sayag	PROPN
gujaf-289	154	18	(	(	PUNCT
gujaf-289	154	19	2010	2010	NUM
gujaf-289	154	20	)	)	PUNCT
gujaf-289	154	21	,	,	PUNCT
gujaf-289	154	22	dellai	dellai	PROPN
gujaf-289	154	23	(	(	PUNCT
gujaf-289	154	24	2015),salehi	2015),salehi	NUM
gujaf-289	154	25	(	(	PUNCT
gujaf-289	154	26	2016	2016	NUM
gujaf-289	154	27	)	)	PUNCT
gujaf-289	154	28	,	,	PUNCT
gujaf-289	154	29	and	and	CCONJ
gujaf-289	154	30	onay	onay	PROPN
gujaf-289	154	31	(	(	PUNCT
gujaf-289	154	32	2021	2021	NUM
gujaf-289	154	33	)	)	PUNCT
gujaf-289	154	34	affirm	affirm	NOUN
gujaf-289	154	35	that	that	SCONJ
gujaf-289	154	36	top	top	ADJ
gujaf-289	154	37	management	management	NOUN
gujaf-289	154	38	support	support	NOUN
gujaf-289	154	39	is	be	AUX
gujaf-289	154	40	a	a	DET
gujaf-289	154	41	decisive	decisive	ADJ
gujaf-289	154	42	element	element	NOUN
gujaf-289	154	43	that	that	PRON
gujaf-289	154	44	influences	influence	VERB
gujaf-289	154	45	and	and	CCONJ
gujaf-289	154	46	influences	influence	VERB
gujaf-289	154	47	iae	iae	NOUN
gujaf-289	154	48	.	.	PUNCT
gujaf-289	155	1	the	the	DET
gujaf-289	155	2	most	most	ADV
gujaf-289	155	3	significant	significant	ADJ
gujaf-289	155	4	determinant	determinant	NOUN
gujaf-289	155	5	of	of	ADP
gujaf-289	155	6	iae	iae	NOUN
gujaf-289	155	7	is	be	AUX
gujaf-289	155	8	managerial	managerial	ADJ
gujaf-289	155	9	support	support	NOUN
gujaf-289	155	10	for	for	ADP
gujaf-289	155	11	iad	iad	PROPN
gujaf-289	155	12	,	,	PUNCT
gujaf-289	155	13	according	accord	VERB
gujaf-289	155	14	to	to	ADP
gujaf-289	155	15	study	study	VERB
gujaf-289	155	16	by	by	ADP
gujaf-289	155	17	albrecht	albrecht	PROPN
gujaf-289	155	18	et	et	PROPN
gujaf-289	155	19	al	al	PROPN
gujaf-289	155	20	.	.	PROPN
gujaf-289	156	1	(	(	PUNCT
gujaf-289	156	2	1988	1988	NUM
gujaf-289	156	3	)	)	PUNCT
gujaf-289	156	4	undertaken	undertake	VERB
gujaf-289	156	5	in	in	ADP
gujaf-289	156	6	the	the	DET
gujaf-289	156	7	american	american	ADJ
gujaf-289	156	8	private	private	ADJ
gujaf-289	156	9	sector	sector	NOUN
gujaf-289	156	10	.	.	PUNCT
gujaf-289	157	1	once	once	ADV
gujaf-289	157	2	more	more	ADV
gujaf-289	157	3	,	,	PUNCT
gujaf-289	157	4	ahmad	ahmad	PROPN
gujaf-289	157	5	et	et	PROPN
gujaf-289	157	6	al	al	PROPN
gujaf-289	157	7	.	.	PROPN
gujaf-289	158	1	(	(	PUNCT
gujaf-289	158	2	2009	2009	NUM
gujaf-289	158	3	)	)	PUNCT
gujaf-289	158	4	’s	’	VERB
gujaf-289	158	5	research	research	NOUN
gujaf-289	158	6	from	from	ADP
gujaf-289	158	7	malaysia	malaysia	PROPN
gujaf-289	158	8	showed	show	VERB
gujaf-289	158	9	that	that	SCONJ
gujaf-289	158	10	managerial	managerial	ADJ
gujaf-289	158	11	support	support	NOUN
gujaf-289	158	12	plays	play	VERB
gujaf-289	158	13	a	a	DET
gujaf-289	158	14	role	role	NOUN
gujaf-289	158	15	in	in	ADP
gujaf-289	158	16	how	how	SCONJ
gujaf-289	158	17	well	well	ADV
gujaf-289	158	18	iae	iae	NOUN
gujaf-289	158	19	is	be	AUX
gujaf-289	158	20	implemented	implement	VERB
gujaf-289	158	21	.	.	PUNCT
gujaf-289	159	1	research	research	NOUN
gujaf-289	159	2	conducted	conduct	VERB
gujaf-289	159	3	in	in	ADP
gujaf-289	159	4	nigeria	nigeria	PROPN
gujaf-289	159	5	confirms	confirm	VERB
gujaf-289	159	6	that	that	SCONJ
gujaf-289	159	7	msiad	msiad	PROPN
gujaf-289	159	8	is	be	AUX
gujaf-289	159	9	a	a	DET
gujaf-289	159	10	factor	factor	NOUN
gujaf-289	159	11	in	in	ADP
gujaf-289	159	12	iae(bello	iae(bello	PROPN
gujaf-289	159	13	et	et	PROPN
gujaf-289	159	14	al	al	PROPN
gujaf-289	159	15	.	.	PROPN
gujaf-289	159	16	,	,	PUNCT
gujaf-289	159	17	2017	2017	NUM
gujaf-289	159	18	;	;	PUNCT
gujaf-289	159	19	ethel	ethel	PROPN
gujaf-289	159	20	et	et	PROPN
gujaf-289	159	21	al	al	PROPN
gujaf-289	159	22	.	.	PROPN
gujaf-289	159	23	,	,	PUNCT
gujaf-289	159	24	2021	2021	NUM
gujaf-289	159	25	)	)	PUNCT
gujaf-289	159	26	.	.	PUNCT
gujaf-289	160	1	according	accord	VERB
gujaf-289	160	2	to	to	ADP
gujaf-289	160	3	earlier	early	ADJ
gujaf-289	160	4	research	research	NOUN
gujaf-289	160	5	,	,	PUNCT
gujaf-289	160	6	senior	senior	ADJ
gujaf-289	160	7	management	management	NOUN
gujaf-289	160	8	support	support	NOUN
gujaf-289	160	9	is	be	AUX
gujaf-289	160	10	crucial	crucial	ADJ
gujaf-289	160	11	for	for	ADP
gujaf-289	160	12	the	the	DET
gujaf-289	160	13	internal	internal	ADJ
gujaf-289	160	14	audit	audit	NOUN
gujaf-289	160	15	function	function	NOUN
gujaf-289	160	16	to	to	PART
gujaf-289	160	17	succeed	succeed	VERB
gujaf-289	160	18	.	.	PUNCT
gujaf-289	161	1	ahmad	ahmad	PROPN
gujaf-289	161	2	et	et	PROPN
gujaf-289	161	3	al	al	PROPN
gujaf-289	161	4	.	.	PROPN
gujaf-289	162	1	(	(	PUNCT
gujaf-289	162	2	2009	2009	NUM
gujaf-289	162	3	)	)	PUNCT
gujaf-289	162	4	contended	contend	VERB
gujaf-289	162	5	that	that	SCONJ
gujaf-289	162	6	,	,	PUNCT
gujaf-289	162	7	contingent	contingent	NOUN
gujaf-289	162	8	on	on	ADP
gujaf-289	162	9	the	the	DET
gujaf-289	162	10	quality	quality	NOUN
gujaf-289	162	11	of	of	ADP
gujaf-289	162	12	internal	internal	ADJ
gujaf-289	162	13	audit	audit	NOUN
gujaf-289	162	14	personnel	personnel	NOUN
gujaf-289	162	15	,	,	PUNCT
gujaf-289	162	16	top	top	ADJ
gujaf-289	162	17	management	management	NOUN
gujaf-289	162	18	support	support	NOUN
gujaf-289	162	19	was	be	AUX
gujaf-289	162	20	the	the	DET
gujaf-289	162	21	second	second	ADJ
gujaf-289	162	22	most	most	ADV
gujaf-289	162	23	significant	significant	ADJ
gujaf-289	162	24	factor	factor	NOUN
gujaf-289	162	25	influencing	influence	VERB
gujaf-289	162	26	internal	internal	ADJ
gujaf-289	162	27	audit	audit	NOUN
gujaf-289	162	28	effectiveness	effectiveness	NOUN
gujaf-289	162	29	(	(	PUNCT
gujaf-289	162	30	iae	iae	NOUN
gujaf-289	162	31	)	)	PUNCT
gujaf-289	162	32	in	in	ADP
gujaf-289	162	33	the	the	DET
gujaf-289	162	34	public	public	ADJ
gujaf-289	162	35	sector	sector	NOUN
gujaf-289	162	36	.	.	PUNCT
gujaf-289	163	1	they	they	PRON
gujaf-289	163	2	confirmed	confirm	VERB
gujaf-289	163	3	that	that	SCONJ
gujaf-289	163	4	the	the	DET
gujaf-289	163	5	iad	iad	NOUN
gujaf-289	163	6	would	would	AUX
gujaf-289	163	7	probably	probably	ADV
gujaf-289	163	8	implement	implement	VERB
gujaf-289	163	9	its	its	PRON
gujaf-289	163	10	recommendations	recommendation	NOUN
gujaf-289	163	11	and	and	CCONJ
gujaf-289	163	12	be	be	AUX
gujaf-289	163	13	properly	properly	ADV
gujaf-289	163	14	resourced	resource	VERB
gujaf-289	163	15	in	in	ADP
gujaf-289	163	16	terms	term	NOUN
gujaf-289	163	17	of	of	ADP
gujaf-289	163	18	internal	internal	ADJ
gujaf-289	163	19	audit	audit	NOUN
gujaf-289	163	20	personnel	personnel	NOUN
gujaf-289	163	21	and	and	CCONJ
gujaf-289	163	22	budget	budget	NOUN
gujaf-289	163	23	if	if	SCONJ
gujaf-289	163	24	upper	upper	ADJ
gujaf-289	163	25	management	management	NOUN
gujaf-289	163	26	provided	provide	VERB
gujaf-289	163	27	sufficient	sufficient	ADJ
gujaf-289	163	28	support	support	NOUN
gujaf-289	163	29	.	.	PUNCT
gujaf-289	164	1	according	accord	VERB
gujaf-289	164	2	to	to	ADP
gujaf-289	164	3	research	research	NOUN
gujaf-289	164	4	conducted	conduct	VERB
gujaf-289	164	5	in	in	ADP
gujaf-289	164	6	the	the	DET
gujaf-289	164	7	ethiopian	ethiopian	ADJ
gujaf-289	164	8	public	public	ADJ
gujaf-289	164	9	sector	sector	NOUN
gujaf-289	164	10	by	by	ADP
gujaf-289	164	11	mihret	mihret	NOUN
gujaf-289	164	12	and	and	CCONJ
gujaf-289	164	13	yismaw	yismaw	NOUN
gujaf-289	164	14	(	(	PUNCT
gujaf-289	164	15	2007	2007	NUM
gujaf-289	164	16	)	)	PUNCT
gujaf-289	164	17	,	,	PUNCT
gujaf-289	164	18	opine	opine	VERB
gujaf-289	164	19	that	that	SCONJ
gujaf-289	164	20	a	a	DET
gujaf-289	164	21	lack	lack	NOUN
gujaf-289	164	22	of	of	ADP
gujaf-289	164	23	support	support	NOUN
gujaf-289	164	24	from	from	ADP
gujaf-289	164	25	top	top	ADJ
gujaf-289	164	26	management	management	NOUN
gujaf-289	164	27	is	be	AUX
gujaf-289	164	28	likely	likely	ADJ
gujaf-289	164	29	to	to	PART
gujaf-289	164	30	undermine	undermine	VERB
gujaf-289	164	31	the	the	DET
gujaf-289	164	32	internal	internal	ADJ
gujaf-289	164	33	audit	audit	NOUN
gujaf-289	164	34	function	function	NOUN
gujaf-289	164	35	by	by	ADP
gujaf-289	164	36	causing	cause	VERB
gujaf-289	164	37	top	top	ADJ
gujaf-289	164	38	management	management	NOUN
gujaf-289	164	39	to	to	PART
gujaf-289	164	40	view	view	VERB
gujaf-289	164	41	the	the	DET
gujaf-289	164	42	activity	activity	NOUN
gujaf-289	164	43	with	with	ADP
gujaf-289	164	44	disdain	disdain	NOUN
gujaf-289	164	45	,	,	PUNCT
gujaf-289	164	46	as	as	SCONJ
gujaf-289	164	47	they	they	PRON
gujaf-289	164	48	perceive	perceive	VERB
gujaf-289	164	49	it	it	PRON
gujaf-289	164	50	to	to	PART
gujaf-289	164	51	be	be	AUX
gujaf-289	164	52	irrelevant	irrelevant	ADJ
gujaf-289	164	53	.	.	PUNCT
gujaf-289	165	1	h2	h2	PROPN
gujaf-289	165	2	:	:	PUNCT
gujaf-289	165	3	there	there	PRON
gujaf-289	165	4	is	be	VERB
gujaf-289	165	5	significant	significant	ADJ
gujaf-289	165	6	relationship	relationship	NOUN
gujaf-289	165	7	between	between	ADP
gujaf-289	165	8	management	management	NOUN
gujaf-289	165	9	support	support	NOUN
gujaf-289	165	10	for	for	ADP
gujaf-289	165	11	iad	iad	PROPN
gujaf-289	165	12	and	and	CCONJ
gujaf-289	165	13	iae	iae	PROPN
gujaf-289	165	14	.	.	PUNCT
gujaf-289	166	1	the	the	DET
gujaf-289	166	2	conceptual	conceptual	ADJ
gujaf-289	166	3	model	model	NOUN
gujaf-289	166	4	may	may	AUX
gujaf-289	166	5	be	be	AUX
gujaf-289	166	6	necessary	necessary	ADJ
gujaf-289	166	7	in	in	ADP
gujaf-289	166	8	order	order	NOUN
gujaf-289	166	9	to	to	PART
gujaf-289	166	10	understand	understand	VERB
gujaf-289	166	11	the	the	DET
gujaf-289	166	12	level	level	NOUN
gujaf-289	166	13	of	of	ADP
gujaf-289	166	14	iae	iae	NOUN
gujaf-289	166	15	in	in	ADP
gujaf-289	166	16	kano	kano	PROPN
gujaf-289	166	17	state	state	PROPN
gujaf-289	166	18	mdas	mdas	PROPN
gujaf-289	166	19	.	.	PUNCT
gujaf-289	167	1	the	the	DET
gujaf-289	167	2	conceptual	conceptual	ADJ
gujaf-289	167	3	framework	framework	NOUN
gujaf-289	167	4	of	of	ADP
gujaf-289	167	5	this	this	DET
gujaf-289	167	6	study	study	NOUN
gujaf-289	167	7	comprises	comprise	VERB
gujaf-289	167	8	the	the	DET
gujaf-289	167	9	use	use	NOUN
gujaf-289	167	10	of	of	ADP
gujaf-289	167	11	information	information	NOUN
gujaf-289	167	12	technology	technology	NOUN
gujaf-289	167	13	,	,	PUNCT
gujaf-289	167	14	management	management	NOUN
gujaf-289	167	15	support	support	NOUN
gujaf-289	167	16	for	for	ADP
gujaf-289	167	17	iad	iad	PROPN
gujaf-289	167	18	and	and	CCONJ
gujaf-289	167	19	iae	iae	NOUN
gujaf-289	167	20	,	,	PUNCT
gujaf-289	167	21	and	and	CCONJ
gujaf-289	167	22	internal	internal	ADJ
gujaf-289	167	23	gusau	gusau	ADJ
gujaf-289	167	24	journal	journal	NOUN
gujaf-289	167	25	of	of	ADP
gujaf-289	167	26	accounting	accounting	NOUN
gujaf-289	167	27	and	and	CCONJ
gujaf-289	167	28	finance	finance	NOUN
gujaf-289	167	29	,	,	PUNCT
gujaf-289	167	30	vol	vol	NOUN
gujaf-289	167	31	.	.	PROPN
gujaf-289	167	32	5	5	NUM
gujaf-289	167	33	,	,	PUNCT
gujaf-289	167	34	issue	issue	NOUN
gujaf-289	167	35	1	1	NUM
gujaf-289	167	36	,	,	PUNCT
gujaf-289	167	37	april	april	PROPN
gujaf-289	167	38	,	,	PUNCT
gujaf-289	167	39	2024	2024	NUM
gujaf-289	167	40	338	338	NUM
gujaf-289	167	41	auditors	auditor	NOUN
gujaf-289	167	42	'	'	PART
gujaf-289	167	43	ethical	ethical	ADJ
gujaf-289	167	44	conduct	conduct	NOUN
gujaf-289	167	45	as	as	ADP
gujaf-289	167	46	a	a	DET
gujaf-289	167	47	mediating	mediate	VERB
gujaf-289	167	48	variable	variable	NOUN
gujaf-289	167	49	to	to	PART
gujaf-289	167	50	understand	understand	VERB
gujaf-289	167	51	quality	quality	NOUN
gujaf-289	167	52	in	in	ADP
gujaf-289	167	53	the	the	DET
gujaf-289	167	54	internal	internal	ADJ
gujaf-289	167	55	audit	audit	NOUN
gujaf-289	167	56	function	function	NOUN
gujaf-289	167	57	of	of	ADP
gujaf-289	167	58	the	the	DET
gujaf-289	167	59	mdas	mda	NOUN
gujaf-289	167	60	.	.	PUNCT
gujaf-289	168	1	the	the	DET
gujaf-289	168	2	framework	framework	NOUN
gujaf-289	168	3	can	can	AUX
gujaf-289	168	4	be	be	AUX
gujaf-289	168	5	presented	present	VERB
gujaf-289	168	6	in	in	ADP
gujaf-289	168	7	the	the	DET
gujaf-289	168	8	figure	figure	NOUN
gujaf-289	168	9	1	1	NUM
gujaf-289	168	10	below	below	ADV
gujaf-289	168	11	.	.	PUNCT
gujaf-289	169	1	figure	figure	NOUN
gujaf-289	169	2	1	1	NUM
gujaf-289	169	3	,	,	PUNCT
gujaf-289	169	4	conceptual	conceptual	ADJ
gujaf-289	169	5	framework	framework	NOUN
gujaf-289	169	6	the	the	DET
gujaf-289	169	7	iae	iae	NOUN
gujaf-289	169	8	model	model	NOUN
gujaf-289	169	9	with	with	ADP
gujaf-289	169	10	mediating	mediate	VERB
gujaf-289	169	11	effect	effect	NOUN
gujaf-289	169	12	of	of	ADP
gujaf-289	169	13	internal	internal	ADJ
gujaf-289	169	14	auditors	auditor	NOUN
gujaf-289	169	15	’	’	PART
gujaf-289	169	16	ethical	ethical	ADJ
gujaf-289	169	17	conduct	conduct	NOUN
gujaf-289	169	18	was	be	AUX
gujaf-289	169	19	proposed	propose	VERB
gujaf-289	169	20	through	through	ADP
gujaf-289	169	21	the	the	DET
gujaf-289	169	22	theoretical	theoretical	ADJ
gujaf-289	169	23	support	support	NOUN
gujaf-289	169	24	of	of	ADP
gujaf-289	169	25	agency	agency	NOUN
gujaf-289	169	26	theory	theory	NOUN
gujaf-289	169	27	developed	develop	VERB
gujaf-289	169	28	by	by	ADP
gujaf-289	169	29	jensen	jensen	PROPN
gujaf-289	169	30	and	and	CCONJ
gujaf-289	169	31	meckling	meckling	NOUN
gujaf-289	169	32	(	(	PUNCT
gujaf-289	169	33	1976	1976	NUM
gujaf-289	169	34	)	)	PUNCT
gujaf-289	169	35	.	.	PUNCT
gujaf-289	170	1	efficient	efficient	ADJ
gujaf-289	170	2	and	and	CCONJ
gujaf-289	170	3	effective	effective	ADJ
gujaf-289	170	4	internal	internal	ADJ
gujaf-289	170	5	audit	audit	NOUN
gujaf-289	170	6	is	be	AUX
gujaf-289	170	7	irrefutably	irrefutably	ADV
gujaf-289	170	8	essential	essential	ADJ
gujaf-289	170	9	to	to	PART
gujaf-289	170	10	guarantee	guarantee	VERB
gujaf-289	170	11	the	the	DET
gujaf-289	170	12	effectiveness	effectiveness	NOUN
gujaf-289	170	13	of	of	ADP
gujaf-289	170	14	internal	internal	ADJ
gujaf-289	170	15	audit	audit	NOUN
gujaf-289	170	16	.	.	PUNCT
gujaf-289	171	1	however	however	ADV
gujaf-289	171	2	,	,	PUNCT
gujaf-289	171	3	the	the	DET
gujaf-289	171	4	agency	agency	NOUN
gujaf-289	171	5	theory	theory	NOUN
gujaf-289	171	6	,	,	PUNCT
gujaf-289	171	7	effectiveness	effectiveness	NOUN
gujaf-289	171	8	of	of	ADP
gujaf-289	171	9	internal	internal	ADJ
gujaf-289	171	10	audit	audit	NOUN
gujaf-289	171	11	can	can	AUX
gujaf-289	171	12	not	not	PART
gujaf-289	171	13	be	be	AUX
gujaf-289	171	14	accomplished	accomplish	VERB
gujaf-289	171	15	unless	unless	SCONJ
gujaf-289	171	16	all	all	DET
gujaf-289	171	17	its	its	PRON
gujaf-289	171	18	components	component	NOUN
gujaf-289	171	19	are	be	AUX
gujaf-289	171	20	efficiently	efficiently	ADV
gujaf-289	171	21	,	,	PUNCT
gujaf-289	171	22	effectively	effectively	ADV
gujaf-289	171	23	,	,	PUNCT
gujaf-289	171	24	and	and	CCONJ
gujaf-289	171	25	functioning	function	VERB
gujaf-289	171	26	i.e.	i.e.	X
gujaf-289	171	27	,	,	PUNCT
gujaf-289	171	28	effectiveness	effectiveness	NOUN
gujaf-289	171	29	of	of	ADP
gujaf-289	171	30	internal	internal	ADJ
gujaf-289	171	31	audit	audit	NOUN
gujaf-289	171	32	has	have	VERB
gujaf-289	171	33	confidence	confidence	NOUN
gujaf-289	171	34	on	on	ADP
gujaf-289	171	35	some	some	DET
gujaf-289	171	36	other	other	ADJ
gujaf-289	171	37	variable	variable	NOUN
gujaf-289	171	38	’s	’s	PART
gujaf-289	171	39	success	success	NOUN
gujaf-289	171	40	and	and	CCONJ
gujaf-289	171	41	performance	performance	NOUN
gujaf-289	171	42	.	.	PUNCT
gujaf-289	172	1	however	however	ADV
gujaf-289	172	2	,	,	PUNCT
gujaf-289	172	3	agency	agency	NOUN
gujaf-289	172	4	theory	theory	NOUN
gujaf-289	172	5	was	be	AUX
gujaf-289	172	6	selected	select	VERB
gujaf-289	172	7	to	to	PART
gujaf-289	172	8	underpin	underpin	VERB
gujaf-289	172	9	the	the	DET
gujaf-289	172	10	existing	exist	VERB
gujaf-289	172	11	study	study	NOUN
gujaf-289	172	12	.	.	PUNCT
gujaf-289	173	1	the	the	DET
gujaf-289	173	2	agency	agency	NOUN
gujaf-289	173	3	theory	theory	NOUN
gujaf-289	173	4	developed	develop	VERB
gujaf-289	173	5	by	by	ADP
gujaf-289	173	6	jensen	jensen	PROPN
gujaf-289	173	7	and	and	CCONJ
gujaf-289	173	8	meckling	meckling	NOUN
gujaf-289	173	9	(	(	PUNCT
gujaf-289	173	10	1976	1976	NUM
gujaf-289	173	11	)	)	PUNCT
gujaf-289	173	12	provides	provide	VERB
gujaf-289	173	13	theoretical	theoretical	ADJ
gujaf-289	173	14	basis	basis	NOUN
gujaf-289	173	15	for	for	ADP
gujaf-289	173	16	the	the	DET
gujaf-289	173	17	iae	iae	NOUN
gujaf-289	173	18	model	model	NOUN
gujaf-289	173	19	,	,	PUNCT
gujaf-289	173	20	which	which	PRON
gujaf-289	173	21	proposes	propose	VERB
gujaf-289	173	22	the	the	DET
gujaf-289	173	23	ethical	ethical	ADJ
gujaf-289	173	24	conduct	conduct	NOUN
gujaf-289	173	25	of	of	ADP
gujaf-289	173	26	internal	internal	ADJ
gujaf-289	173	27	auditors	auditor	NOUN
gujaf-289	173	28	as	as	ADP
gujaf-289	173	29	a	a	DET
gujaf-289	173	30	mediating	mediate	VERB
gujaf-289	173	31	factor	factor	NOUN
gujaf-289	173	32	.	.	PUNCT
gujaf-289	174	1	in	in	ADP
gujaf-289	174	2	order	order	NOUN
gujaf-289	174	3	to	to	PART
gujaf-289	174	4	take	take	VERB
gujaf-289	174	5	moral	moral	ADJ
gujaf-289	174	6	responsibility	responsibility	NOUN
gujaf-289	174	7	and	and	CCONJ
gujaf-289	174	8	professional	professional	ADJ
gujaf-289	174	9	capability	capability	NOUN
gujaf-289	174	10	usage	usage	NOUN
gujaf-289	174	11	of	of	ADP
gujaf-289	174	12	information	information	NOUN
gujaf-289	174	13	technology	technology	NOUN
gujaf-289	174	14	management	management	NOUN
gujaf-289	174	15	support	support	NOUN
gujaf-289	174	16	for	for	ADP
gujaf-289	174	17	internal	internal	ADJ
gujaf-289	174	18	audit	audit	NOUN
gujaf-289	174	19	department	department	NOUN
gujaf-289	174	20	internal	internal	ADJ
gujaf-289	174	21	auditors	auditor	NOUN
gujaf-289	174	22	’	’	PART
gujaf-289	174	23	ethical	ethical	ADJ
gujaf-289	174	24	conduct	conduct	NOUN
gujaf-289	174	25	internal	internal	ADJ
gujaf-289	174	26	audit	audit	NOUN
gujaf-289	174	27	effectiveness	effectiveness	NOUN
gujaf-289	174	28	gusau	gusau	ADJ
gujaf-289	174	29	journal	journal	NOUN
gujaf-289	174	30	of	of	ADP
gujaf-289	174	31	accounting	accounting	NOUN
gujaf-289	174	32	and	and	CCONJ
gujaf-289	174	33	finance	finance	NOUN
gujaf-289	174	34	,	,	PUNCT
gujaf-289	174	35	vol	vol	NOUN
gujaf-289	174	36	.	.	PROPN
gujaf-289	174	37	5	5	NUM
gujaf-289	174	38	,	,	PUNCT
gujaf-289	174	39	issue	issue	NOUN
gujaf-289	174	40	1	1	NUM
gujaf-289	174	41	,	,	PUNCT
gujaf-289	174	42	april	april	PROPN
gujaf-289	174	43	,	,	PUNCT
gujaf-289	174	44	2024	2024	NUM
gujaf-289	174	45	339	339	NUM
gujaf-289	174	46	into	into	ADP
gujaf-289	174	47	consideration	consideration	NOUN
gujaf-289	174	48	while	while	SCONJ
gujaf-289	174	49	making	make	VERB
gujaf-289	174	50	judgments	judgment	NOUN
gujaf-289	174	51	on	on	ADP
gujaf-289	174	52	iae	iae	NOUN
gujaf-289	174	53	,	,	PUNCT
gujaf-289	174	54	the	the	DET
gujaf-289	174	55	theory	theory	NOUN
gujaf-289	174	56	combines	combine	VERB
gujaf-289	174	57	msiad	msiad	NOUN
gujaf-289	174	58	and	and	CCONJ
gujaf-289	174	59	uit	uit	PROPN
gujaf-289	174	60	(	(	PUNCT
gujaf-289	174	61	iankova	iankova	PROPN
gujaf-289	174	62	natchkova	natchkova	PROPN
gujaf-289	174	63	,	,	PUNCT
gujaf-289	174	64	2019	2019	NUM
gujaf-289	174	65	)	)	PUNCT
gujaf-289	174	66	.	.	PUNCT
gujaf-289	175	1	three	three	NUM
gujaf-289	175	2	factors	factor	NOUN
gujaf-289	175	3	led	lead	VERB
gujaf-289	175	4	to	to	ADP
gujaf-289	175	5	the	the	DET
gujaf-289	175	6	selection	selection	NOUN
gujaf-289	175	7	of	of	ADP
gujaf-289	175	8	the	the	DET
gujaf-289	175	9	theory	theory	NOUN
gujaf-289	175	10	as	as	ADP
gujaf-289	175	11	the	the	DET
gujaf-289	175	12	foundation	foundation	NOUN
gujaf-289	175	13	for	for	ADP
gujaf-289	175	14	the	the	DET
gujaf-289	175	15	study	study	NOUN
gujaf-289	175	16	's	's	PART
gujaf-289	175	17	model	model	NOUN
gujaf-289	175	18	.	.	PUNCT
gujaf-289	176	1	first	first	ADV
gujaf-289	176	2	,	,	PUNCT
gujaf-289	176	3	iae	iae	PROPN
gujaf-289	176	4	,	,	PUNCT
gujaf-289	176	5	which	which	PRON
gujaf-289	176	6	also	also	ADV
gujaf-289	176	7	serves	serve	VERB
gujaf-289	176	8	as	as	ADP
gujaf-289	176	9	the	the	DET
gujaf-289	176	10	dependent	dependent	ADJ
gujaf-289	176	11	variable	variable	NOUN
gujaf-289	176	12	in	in	ADP
gujaf-289	176	13	the	the	DET
gujaf-289	176	14	study	study	NOUN
gujaf-289	176	15	,	,	PUNCT
gujaf-289	176	16	is	be	AUX
gujaf-289	176	17	the	the	DET
gujaf-289	176	18	dependent	dependent	ADJ
gujaf-289	176	19	variable	variable	NOUN
gujaf-289	176	20	in	in	ADP
gujaf-289	176	21	the	the	DET
gujaf-289	176	22	theory	theory	NOUN
gujaf-289	176	23	.	.	PUNCT
gujaf-289	177	1	the	the	DET
gujaf-289	177	2	hypothesis	hypothesis	NOUN
gujaf-289	177	3	proposed	propose	VERB
gujaf-289	177	4	that	that	SCONJ
gujaf-289	177	5	psychological	psychological	ADJ
gujaf-289	177	6	and	and	CCONJ
gujaf-289	177	7	sociological	sociological	ADJ
gujaf-289	177	8	variables	variable	NOUN
gujaf-289	177	9	could	could	AUX
gujaf-289	177	10	provide	provide	VERB
gujaf-289	177	11	a	a	DET
gujaf-289	177	12	deeper	deep	ADJ
gujaf-289	177	13	explanation	explanation	NOUN
gujaf-289	177	14	for	for	ADP
gujaf-289	177	15	iae	iae	NOUN
gujaf-289	177	16	than	than	ADP
gujaf-289	177	17	the	the	DET
gujaf-289	177	18	previous	previous	ADJ
gujaf-289	177	19	view	view	NOUN
gujaf-289	177	20	,	,	PUNCT
gujaf-289	177	21	which	which	PRON
gujaf-289	177	22	attributed	attribute	VERB
gujaf-289	177	23	it	it	PRON
gujaf-289	177	24	to	to	ADP
gujaf-289	177	25	deterrent	deterrent	NOUN
gujaf-289	177	26	efforts	effort	NOUN
gujaf-289	177	27	.	.	PUNCT
gujaf-289	178	1	second	second	ADJ
gujaf-289	178	2	,	,	PUNCT
gujaf-289	178	3	because	because	SCONJ
gujaf-289	178	4	it	it	PRON
gujaf-289	178	5	explains	explain	VERB
gujaf-289	178	6	how	how	SCONJ
gujaf-289	178	7	the	the	DET
gujaf-289	178	8	iae	iae	NOUN
gujaf-289	178	9	and	and	CCONJ
gujaf-289	178	10	its	its	PRON
gujaf-289	178	11	determinants	determinant	NOUN
gujaf-289	178	12	are	be	AUX
gujaf-289	178	13	related	relate	VERB
gujaf-289	178	14	,	,	PUNCT
gujaf-289	178	15	the	the	DET
gujaf-289	178	16	model	model	NOUN
gujaf-289	178	17	given	give	VERB
gujaf-289	178	18	in	in	ADP
gujaf-289	178	19	this	this	DET
gujaf-289	178	20	study	study	NOUN
gujaf-289	178	21	is	be	AUX
gujaf-289	178	22	quite	quite	ADV
gujaf-289	178	23	strong	strong	ADJ
gujaf-289	178	24	in	in	ADP
gujaf-289	178	25	describing	describe	VERB
gujaf-289	178	26	the	the	DET
gujaf-289	178	27	links	link	NOUN
gujaf-289	178	28	that	that	PRON
gujaf-289	178	29	are	be	AUX
gujaf-289	178	30	suggested	suggest	VERB
gujaf-289	178	31	.	.	PUNCT
gujaf-289	179	1	finally	finally	ADV
gujaf-289	179	2	,	,	PUNCT
gujaf-289	179	3	the	the	DET
gujaf-289	179	4	theory	theory	NOUN
gujaf-289	179	5	highlights	highlight	VERB
gujaf-289	179	6	the	the	DET
gujaf-289	179	7	significance	significance	NOUN
gujaf-289	179	8	of	of	ADP
gujaf-289	179	9	moral	moral	ADJ
gujaf-289	179	10	obligation	obligation	NOUN
gujaf-289	179	11	,	,	PUNCT
gujaf-289	179	12	here	here	ADV
gujaf-289	179	13	defined	define	VERB
gujaf-289	179	14	as	as	ADP
gujaf-289	179	15	ethical	ethical	ADJ
gujaf-289	179	16	conduct	conduct	NOUN
gujaf-289	179	17	as	as	ADP
gujaf-289	179	18	a	a	DET
gujaf-289	179	19	critical	critical	ADJ
gujaf-289	179	20	component	component	NOUN
gujaf-289	179	21	influencing	influence	VERB
gujaf-289	179	22	wise	wise	ADJ
gujaf-289	179	23	internal	internal	ADJ
gujaf-289	179	24	audit	audit	NOUN
gujaf-289	179	25	choices	choice	NOUN
gujaf-289	179	26	.	.	PUNCT
gujaf-289	180	1	this	this	DET
gujaf-289	180	2	present	present	ADJ
gujaf-289	180	3	study	study	NOUN
gujaf-289	180	4	uses	use	VERB
gujaf-289	180	5	agency	agency	NOUN
gujaf-289	180	6	theory	theory	NOUN
gujaf-289	180	7	to	to	PART
gujaf-289	180	8	clarify	clarify	VERB
gujaf-289	180	9	the	the	DET
gujaf-289	180	10	relationship	relationship	NOUN
gujaf-289	180	11	between	between	ADP
gujaf-289	180	12	the	the	DET
gujaf-289	180	13	iae	iae	NOUN
gujaf-289	180	14	,	,	PUNCT
gujaf-289	180	15	msiad	msiad	NOUN
gujaf-289	180	16	and	and	CCONJ
gujaf-289	180	17	uit	uit	NOUN
gujaf-289	180	18	as	as	ADV
gujaf-289	180	19	well	well	ADV
gujaf-289	180	20	as	as	ADP
gujaf-289	180	21	the	the	DET
gujaf-289	180	22	mediating	mediate	VERB
gujaf-289	180	23	variable	variable	ADJ
gujaf-289	180	24	iaec	iaec	NOUN
gujaf-289	180	25	.	.	PUNCT
gujaf-289	181	1	agency	agency	NOUN
gujaf-289	181	2	theory	theory	NOUN
gujaf-289	181	3	's	's	PART
gujaf-289	181	4	underlying	underlie	VERB
gujaf-289	181	5	assumption	assumption	NOUN
gujaf-289	181	6	is	be	AUX
gujaf-289	181	7	that	that	SCONJ
gujaf-289	181	8	there	there	PRON
gujaf-289	181	9	would	would	AUX
gujaf-289	181	10	probably	probably	ADV
gujaf-289	181	11	be	be	AUX
gujaf-289	181	12	a	a	DET
gujaf-289	181	13	conflict	conflict	NOUN
gujaf-289	181	14	between	between	ADP
gujaf-289	181	15	the	the	DET
gujaf-289	181	16	interests	interest	NOUN
gujaf-289	181	17	of	of	ADP
gujaf-289	181	18	top	top	ADJ
gujaf-289	181	19	management	management	NOUN
gujaf-289	181	20	and	and	CCONJ
gujaf-289	181	21	owners	owner	NOUN
gujaf-289	181	22	as	as	ADP
gujaf-289	181	23	a	a	DET
gujaf-289	181	24	result	result	NOUN
gujaf-289	181	25	of	of	ADP
gujaf-289	181	26	information	information	NOUN
gujaf-289	181	27	asymmetry(kelly	asymmetry(kelly	PROPN
gujaf-289	181	28	&	&	CCONJ
gujaf-289	181	29	dokubo	dokubo	PROPN
gujaf-289	181	30	,	,	PUNCT
gujaf-289	181	31	2021	2021	NUM
gujaf-289	181	32	)	)	PUNCT
gujaf-289	181	33	.	.	PUNCT
gujaf-289	182	1	the	the	DET
gujaf-289	182	2	division	division	NOUN
gujaf-289	182	3	of	of	ADP
gujaf-289	182	4	the	the	DET
gujaf-289	182	5	organization	organization	NOUN
gujaf-289	182	6	's	's	PART
gujaf-289	182	7	control	control	NOUN
gujaf-289	182	8	from	from	ADP
gujaf-289	182	9	the	the	DET
gujaf-289	182	10	owners	owner	NOUN
gujaf-289	182	11	is	be	AUX
gujaf-289	182	12	proof	proof	NOUN
gujaf-289	182	13	positive	positive	ADJ
gujaf-289	182	14	that	that	SCONJ
gujaf-289	182	15	there	there	PRON
gujaf-289	182	16	is	be	VERB
gujaf-289	182	17	an	an	DET
gujaf-289	182	18	agency	agency	NOUN
gujaf-289	182	19	problem	problem	NOUN
gujaf-289	182	20	between	between	ADP
gujaf-289	182	21	shareholders	shareholder	NOUN
gujaf-289	182	22	and	and	CCONJ
gujaf-289	182	23	senior	senior	ADJ
gujaf-289	182	24	management	management	NOUN
gujaf-289	182	25	(	(	PUNCT
gujaf-289	182	26	jensen	jensen	PROPN
gujaf-289	182	27	&	&	CCONJ
gujaf-289	182	28	meckling	meckling	PROPN
gujaf-289	182	29	,	,	PUNCT
gujaf-289	182	30	1976	1976	NUM
gujaf-289	182	31	)	)	PUNCT
gujaf-289	182	32	.	.	PUNCT
gujaf-289	183	1	the	the	DET
gujaf-289	183	2	data	datum	NOUN
gujaf-289	183	3	gathered	gather	VERB
gujaf-289	183	4	from	from	ADP
gujaf-289	183	5	primary	primary	ADJ
gujaf-289	183	6	sources	source	NOUN
gujaf-289	183	7	will	will	AUX
gujaf-289	183	8	be	be	AUX
gujaf-289	183	9	used	use	VERB
gujaf-289	183	10	to	to	PART
gujaf-289	183	11	test	test	VERB
gujaf-289	183	12	the	the	DET
gujaf-289	183	13	hypotheses	hypothesis	NOUN
gujaf-289	183	14	and	and	CCONJ
gujaf-289	183	15	develop	develop	VERB
gujaf-289	183	16	the	the	DET
gujaf-289	183	17	framework	framework	NOUN
gujaf-289	183	18	empirically	empirically	ADV
gujaf-289	183	19	.	.	PUNCT
gujaf-289	184	1	in	in	ADP
gujaf-289	184	2	order	order	NOUN
gujaf-289	184	3	to	to	PART
gujaf-289	184	4	explore	explore	VERB
gujaf-289	184	5	the	the	DET
gujaf-289	184	6	relationship	relationship	NOUN
gujaf-289	184	7	between	between	ADP
gujaf-289	184	8	the	the	DET
gujaf-289	184	9	constructs	construct	NOUN
gujaf-289	184	10	used	use	VERB
gujaf-289	184	11	in	in	ADP
gujaf-289	184	12	this	this	DET
gujaf-289	184	13	study	study	NOUN
gujaf-289	184	14	uit	uit	NOUN
gujaf-289	184	15	,	,	PUNCT
gujaf-289	184	16	msiad	msiad	PRON
gujaf-289	184	17	,	,	PUNCT
gujaf-289	184	18	iae	iae	NOUN
gujaf-289	184	19	and	and	CCONJ
gujaf-289	184	20	the	the	DET
gujaf-289	184	21	mediating	mediate	VERB
gujaf-289	184	22	role	role	NOUN
gujaf-289	184	23	of	of	ADP
gujaf-289	184	24	internal	internal	ADJ
gujaf-289	184	25	auditors	auditor	NOUN
gujaf-289	184	26	'	'	PART
gujaf-289	184	27	ethical	ethical	ADJ
gujaf-289	184	28	conduct	conduct	NOUN
gujaf-289	184	29	among	among	ADP
gujaf-289	184	30	the	the	DET
gujaf-289	184	31	variables	variable	NOUN
gujaf-289	184	32	a	a	DET
gujaf-289	184	33	cross	cross	ADJ
gujaf-289	184	34	-	-	ADJ
gujaf-289	184	35	sectional	sectional	ADJ
gujaf-289	184	36	quantitative	quantitative	ADJ
gujaf-289	184	37	research	research	NOUN
gujaf-289	184	38	approach	approach	NOUN
gujaf-289	184	39	will	will	AUX
gujaf-289	184	40	be	be	AUX
gujaf-289	184	41	used	use	VERB
gujaf-289	184	42	in	in	ADP
gujaf-289	184	43	this	this	DET
gujaf-289	184	44	study	study	NOUN
gujaf-289	184	45	.	.	PUNCT
gujaf-289	185	1	partial	partial	ADJ
gujaf-289	185	2	least	least	ADJ
gujaf-289	185	3	squarestructural	squarestructural	ADJ
gujaf-289	185	4	equation	equation	NOUN
gujaf-289	185	5	modelling	modelling	NOUN
gujaf-289	185	6	(	(	PUNCT
gujaf-289	185	7	pls	pls	INTJ
gujaf-289	185	8	-	-	PUNCT
gujaf-289	185	9	sem	sem	NOUN
gujaf-289	185	10	)	)	PUNCT
gujaf-289	185	11	will	will	AUX
gujaf-289	185	12	be	be	AUX
gujaf-289	185	13	used	use	VERB
gujaf-289	185	14	to	to	PART
gujaf-289	185	15	test	test	VERB
gujaf-289	185	16	the	the	DET
gujaf-289	185	17	hypotheses	hypothesis	NOUN
gujaf-289	185	18	developed	develop	VERB
gujaf-289	185	19	in	in	ADP
gujaf-289	185	20	this	this	DET
gujaf-289	185	21	investigation	investigation	NOUN
gujaf-289	185	22	.	.	PUNCT
gujaf-289	186	1	according	accord	VERB
gujaf-289	186	2	to	to	ADP
gujaf-289	186	3	lee	lee	PROPN
gujaf-289	186	4	et	et	PROPN
gujaf-289	186	5	al	al	PROPN
gujaf-289	186	6	.	.	PROPN
gujaf-289	187	1	(	(	PUNCT
gujaf-289	187	2	2018	2018	NUM
gujaf-289	187	3	)	)	PUNCT
gujaf-289	187	4	,	,	PUNCT
gujaf-289	187	5	affirm	affirm	NOUN
gujaf-289	187	6	that	that	SCONJ
gujaf-289	187	7	,	,	PUNCT
gujaf-289	187	8	there	there	PRON
gujaf-289	187	9	is	be	VERB
gujaf-289	187	10	a	a	DET
gujaf-289	187	11	lot	lot	NOUN
gujaf-289	187	12	of	of	ADP
gujaf-289	187	13	potential	potential	NOUN
gujaf-289	187	14	in	in	ADP
gujaf-289	187	15	implementing	implement	VERB
gujaf-289	187	16	pls	pls	INTJ
gujaf-289	187	17	,	,	PUNCT
gujaf-289	187	18	which	which	PRON
gujaf-289	187	19	is	be	AUX
gujaf-289	187	20	more	more	ADV
gujaf-289	187	21	widely	widely	ADV
gujaf-289	187	22	employed	employ	VERB
gujaf-289	187	23	in	in	ADP
gujaf-289	187	24	the	the	DET
gujaf-289	187	25	accounting	accounting	NOUN
gujaf-289	187	26	and	and	CCONJ
gujaf-289	187	27	auditing	auditing	NOUN
gujaf-289	187	28	fields	field	NOUN
gujaf-289	187	29	.	.	PUNCT
gujaf-289	188	1	the	the	DET
gujaf-289	188	2	potential	potential	ADJ
gujaf-289	188	3	importance	importance	NOUN
gujaf-289	188	4	of	of	ADP
gujaf-289	188	5	implementing	implement	VERB
gujaf-289	188	6	it	it	PRON
gujaf-289	188	7	on	on	ADP
gujaf-289	188	8	the	the	DET
gujaf-289	188	9	doctrine	doctrine	NOUN
gujaf-289	188	10	of	of	ADP
gujaf-289	188	11	accounting	accounting	NOUN
gujaf-289	188	12	and	and	CCONJ
gujaf-289	188	13	auditing	auditing	NOUN
gujaf-289	188	14	data	datum	NOUN
gujaf-289	188	15	sets	set	NOUN
gujaf-289	188	16	has	have	AUX
gujaf-289	188	17	also	also	ADV
gujaf-289	188	18	been	be	AUX
gujaf-289	188	19	underlined	underline	VERB
gujaf-289	188	20	by	by	ADP
gujaf-289	188	21	hair	hair	NOUN
gujaf-289	188	22	et	et	PROPN
gujaf-289	188	23	al	al	PROPN
gujaf-289	188	24	.	.	PROPN
gujaf-289	189	1	(	(	PUNCT
gujaf-289	189	2	2017a	2017a	NUM
gujaf-289	189	3	)	)	PUNCT
gujaf-289	189	4	and	and	CCONJ
gujaf-289	189	5	khairunnisa	khairunnisa	VERB
gujaf-289	189	6	et	et	PROPN
gujaf-289	189	7	al	al	PROPN
gujaf-289	189	8	.	.	PROPN
gujaf-289	190	1	(	(	PUNCT
gujaf-289	190	2	2020	2020	NUM
gujaf-289	190	3	)	)	PUNCT
gujaf-289	190	4	.	.	PUNCT
gujaf-289	191	1	this	this	DET
gujaf-289	191	2	study	study	NOUN
gujaf-289	191	3	's	's	PART
gujaf-289	191	4	most	most	ADV
gujaf-289	191	5	important	important	ADJ
gujaf-289	191	6	component	component	NOUN
gujaf-289	191	7	is	be	AUX
gujaf-289	191	8	the	the	DET
gujaf-289	191	9	cross	cross	ADJ
gujaf-289	191	10	-	-	ADJ
gujaf-289	191	11	sectional	sectional	ADJ
gujaf-289	191	12	research	research	NOUN
gujaf-289	191	13	design	design	NOUN
gujaf-289	191	14	since	since	SCONJ
gujaf-289	191	15	it	it	PRON
gujaf-289	191	16	saves	save	VERB
gujaf-289	191	17	time	time	NOUN
gujaf-289	191	18	and	and	CCONJ
gujaf-289	191	19	cost	cost	NOUN
gujaf-289	191	20	-	-	PUNCT
gujaf-289	191	21	effectiveness	effectiveness	NOUN
gujaf-289	191	22	(	(	PUNCT
gujaf-289	191	23	sekaran	sekaran	NOUN
gujaf-289	191	24	&	&	CCONJ
gujaf-289	191	25	bougie	bougie	NOUN
gujaf-289	191	26	,	,	PUNCT
gujaf-289	191	27	2016	2016	NUM
gujaf-289	191	28	)	)	PUNCT
gujaf-289	191	29	.	.	PUNCT
gujaf-289	192	1	consistent	consistent	ADJ
gujaf-289	192	2	with	with	ADP
gujaf-289	192	3	earlier	early	ADJ
gujaf-289	192	4	research	research	NOUN
gujaf-289	192	5	findings	finding	NOUN
gujaf-289	192	6	(	(	PUNCT
gujaf-289	192	7	alzeban	alzeban	NOUN
gujaf-289	192	8	&	&	CCONJ
gujaf-289	192	9	gwilliam	gwilliam	NOUN
gujaf-289	192	10	,	,	PUNCT
gujaf-289	192	11	2014a	2014a	NUM
gujaf-289	192	12	;	;	PUNCT
gujaf-289	192	13	cohen	cohen	PROPN
gujaf-289	192	14	&	&	CCONJ
gujaf-289	192	15	sayag	sayag	PROPN
gujaf-289	192	16	,	,	PUNCT
gujaf-289	192	17	2010	2010	NUM
gujaf-289	192	18	;	;	PUNCT
gujaf-289	192	19	joshi	joshi	PROPN
gujaf-289	192	20	,	,	PUNCT
gujaf-289	192	21	2021	2021	NUM
gujaf-289	192	22	)	)	PUNCT
gujaf-289	192	23	,	,	PUNCT
gujaf-289	192	24	this	this	DET
gujaf-289	192	25	study	study	NOUN
gujaf-289	192	26	considers	consider	VERB
gujaf-289	192	27	using	use	VERB
gujaf-289	192	28	a	a	DET
gujaf-289	192	29	questionnaire	questionnaire	NOUN
gujaf-289	192	30	to	to	PART
gujaf-289	192	31	collect	collect	VERB
gujaf-289	192	32	data	datum	NOUN
gujaf-289	192	33	in	in	ADP
gujaf-289	192	34	order	order	NOUN
gujaf-289	192	35	to	to	PART
gujaf-289	192	36	answer	answer	VERB
gujaf-289	192	37	research	research	NOUN
gujaf-289	192	38	questions	question	NOUN
gujaf-289	192	39	.	.	PUNCT
gujaf-289	193	1	the	the	DET
gujaf-289	193	2	purpose	purpose	NOUN
gujaf-289	193	3	of	of	ADP
gujaf-289	193	4	the	the	DET
gujaf-289	193	5	questionnaire	questionnaire	NOUN
gujaf-289	193	6	is	be	AUX
gujaf-289	193	7	to	to	PART
gujaf-289	193	8	collect	collect	VERB
gujaf-289	193	9	data	datum	NOUN
gujaf-289	193	10	from	from	ADP
gujaf-289	193	11	respondents	respondent	NOUN
gujaf-289	193	12	who	who	PRON
gujaf-289	193	13	are	be	AUX
gujaf-289	193	14	directly	directly	ADV
gujaf-289	193	15	involved	involve	VERB
gujaf-289	193	16	in	in	ADP
gujaf-289	193	17	internal	internal	ADJ
gujaf-289	193	18	audit	audit	NOUN
gujaf-289	193	19	function	function	NOUN
gujaf-289	193	20	(	(	PUNCT
gujaf-289	193	21	oyedokun	oyedokun	NOUN
gujaf-289	193	22	et	et	PROPN
gujaf-289	193	23	al	al	PROPN
gujaf-289	193	24	.	.	PROPN
gujaf-289	193	25	,	,	PUNCT
gujaf-289	193	26	2019	2019	NUM
gujaf-289	193	27	)	)	PUNCT
gujaf-289	193	28	.	.	PUNCT
gujaf-289	194	1	gusau	gusau	PROPN
gujaf-289	194	2	journal	journal	PROPN
gujaf-289	194	3	of	of	ADP
gujaf-289	194	4	accounting	accounting	NOUN
gujaf-289	194	5	and	and	CCONJ
gujaf-289	194	6	finance	finance	NOUN
gujaf-289	194	7	,	,	PUNCT
gujaf-289	194	8	vol	vol	NOUN
gujaf-289	194	9	.	.	PROPN
gujaf-289	194	10	5	5	NUM
gujaf-289	194	11	,	,	PUNCT
gujaf-289	194	12	issue	issue	NOUN
gujaf-289	194	13	1	1	NUM
gujaf-289	194	14	,	,	PUNCT
gujaf-289	194	15	april	april	PROPN
gujaf-289	194	16	,	,	PUNCT
gujaf-289	194	17	2024	2024	NUM
gujaf-289	194	18	340	340	NUM
gujaf-289	194	19	a	a	DET
gujaf-289	194	20	questionnaire	questionnaire	NOUN
gujaf-289	194	21	that	that	PRON
gujaf-289	194	22	is	be	AUX
gujaf-289	194	23	distributed	distribute	VERB
gujaf-289	194	24	to	to	ADP
gujaf-289	194	25	each	each	DET
gujaf-289	194	26	mda	mda	PROPN
gujaf-289	194	27	in	in	ADP
gujaf-289	194	28	kano	kano	PROPN
gujaf-289	194	29	state	state	NOUN
gujaf-289	194	30	that	that	PRON
gujaf-289	194	31	has	have	VERB
gujaf-289	194	32	a	a	DET
gujaf-289	194	33	chief	chief	NOUN
gujaf-289	194	34	,	,	PUNCT
gujaf-289	194	35	deputy	deputy	NOUN
gujaf-289	194	36	chief	chief	NOUN
gujaf-289	194	37	,	,	PUNCT
gujaf-289	194	38	or	or	CCONJ
gujaf-289	194	39	senior	senior	ADJ
gujaf-289	194	40	internal	internal	ADJ
gujaf-289	194	41	auditor	auditor	NOUN
gujaf-289	194	42	who	who	PRON
gujaf-289	194	43	is	be	AUX
gujaf-289	194	44	directly	directly	ADV
gujaf-289	194	45	involved	involve	VERB
gujaf-289	194	46	in	in	ADP
gujaf-289	194	47	internal	internal	ADJ
gujaf-289	194	48	audit	audit	NOUN
gujaf-289	194	49	functions	function	NOUN
gujaf-289	194	50	will	will	AUX
gujaf-289	194	51	be	be	AUX
gujaf-289	194	52	used	use	VERB
gujaf-289	194	53	to	to	PART
gujaf-289	194	54	gather	gather	VERB
gujaf-289	194	55	the	the	DET
gujaf-289	194	56	data	datum	NOUN
gujaf-289	194	57	for	for	ADP
gujaf-289	194	58	this	this	DET
gujaf-289	194	59	study	study	NOUN
gujaf-289	194	60	.	.	PUNCT
gujaf-289	195	1	three	three	NUM
gujaf-289	195	2	components	component	NOUN
gujaf-289	195	3	will	will	AUX
gujaf-289	195	4	make	make	VERB
gujaf-289	195	5	up	up	ADP
gujaf-289	195	6	the	the	DET
gujaf-289	195	7	format	format	NOUN
gujaf-289	195	8	of	of	ADP
gujaf-289	195	9	the	the	DET
gujaf-289	195	10	questionnaires	questionnaire	NOUN
gujaf-289	195	11	.	.	PUNCT
gujaf-289	196	1	data	datum	NOUN
gujaf-289	196	2	on	on	ADP
gujaf-289	196	3	the	the	DET
gujaf-289	196	4	overall	overall	ADJ
gujaf-289	196	5	demographic	demographic	ADJ
gujaf-289	196	6	profile	profile	NOUN
gujaf-289	196	7	of	of	ADP
gujaf-289	196	8	respondents	respondent	NOUN
gujaf-289	196	9	will	will	AUX
gujaf-289	196	10	be	be	AUX
gujaf-289	196	11	gathered	gather	VERB
gujaf-289	196	12	and	and	CCONJ
gujaf-289	196	13	presented	present	VERB
gujaf-289	196	14	in	in	ADP
gujaf-289	196	15	section	section	NOUN
gujaf-289	196	16	(	(	PUNCT
gujaf-289	196	17	a	a	NOUN
gujaf-289	196	18	)	)	PUNCT
gujaf-289	196	19	.	.	PUNCT
gujaf-289	197	1	iae	iae	PROPN
gujaf-289	197	2	will	will	AUX
gujaf-289	197	3	be	be	AUX
gujaf-289	197	4	covered	cover	VERB
gujaf-289	197	5	in	in	ADP
gujaf-289	197	6	section	section	NOUN
gujaf-289	197	7	(	(	PUNCT
gujaf-289	197	8	b	b	NOUN
gujaf-289	197	9	)	)	PUNCT
gujaf-289	197	10	,	,	PUNCT
gujaf-289	197	11	and	and	CCONJ
gujaf-289	197	12	the	the	DET
gujaf-289	197	13	elements	element	NOUN
gujaf-289	197	14	that	that	PRON
gujaf-289	197	15	directly	directly	ADV
gujaf-289	197	16	affect	affect	VERB
gujaf-289	197	17	internal	internal	ADJ
gujaf-289	197	18	audit	audit	NOUN
gujaf-289	197	19	effectiveness	effectiveness	NOUN
gujaf-289	197	20	are	be	AUX
gujaf-289	197	21	covered	cover	VERB
gujaf-289	197	22	in	in	ADP
gujaf-289	197	23	section	section	NOUN
gujaf-289	197	24	(	(	PUNCT
gujaf-289	197	25	c	c	NOUN
gujaf-289	197	26	)	)	PUNCT
gujaf-289	197	27	.	.	PUNCT
gujaf-289	198	1	due	due	ADP
gujaf-289	198	2	to	to	ADP
gujaf-289	198	3	its	its	PRON
gujaf-289	198	4	widespread	widespread	ADJ
gujaf-289	198	5	acceptance	acceptance	NOUN
gujaf-289	198	6	for	for	ADP
gujaf-289	198	7	data	data	NOUN
gujaf-289	198	8	collection	collection	NOUN
gujaf-289	198	9	which	which	PRON
gujaf-289	198	10	is	be	AUX
gujaf-289	198	11	attributable	attributable	ADJ
gujaf-289	198	12	to	to	ADP
gujaf-289	198	13	huge	huge	ADJ
gujaf-289	198	14	populations	population	NOUN
gujaf-289	198	15	in	in	ADP
gujaf-289	198	16	social	social	ADJ
gujaf-289	198	17	science	science	NOUN
gujaf-289	198	18	research	research	NOUN
gujaf-289	198	19	the	the	DET
gujaf-289	198	20	questionnaire	questionnaire	NOUN
gujaf-289	198	21	is	be	AUX
gujaf-289	198	22	an	an	DET
gujaf-289	198	23	approach	approach	NOUN
gujaf-289	198	24	that	that	SCONJ
gujaf-289	198	25	this	this	DET
gujaf-289	198	26	study	study	NOUN
gujaf-289	198	27	has	have	AUX
gujaf-289	198	28	modified	modify	VERB
gujaf-289	198	29	to	to	PART
gujaf-289	198	30	provide	provide	VERB
gujaf-289	198	31	responses	response	NOUN
gujaf-289	198	32	to	to	ADP
gujaf-289	198	33	the	the	DET
gujaf-289	198	34	research	research	NOUN
gujaf-289	198	35	objectives	objective	NOUN
gujaf-289	198	36	.	.	PUNCT
gujaf-289	199	1	most	most	ADJ
gujaf-289	199	2	of	of	ADP
gujaf-289	199	3	the	the	DET
gujaf-289	199	4	questions	question	NOUN
gujaf-289	199	5	on	on	ADP
gujaf-289	199	6	the	the	DET
gujaf-289	199	7	questionnaire	questionnaire	NOUN
gujaf-289	199	8	were	be	AUX
gujaf-289	199	9	modified	modify	VERB
gujaf-289	199	10	from	from	ADP
gujaf-289	199	11	earlier	early	ADJ
gujaf-289	199	12	research	research	NOUN
gujaf-289	199	13	.	.	PUNCT
gujaf-289	200	1	for	for	ADP
gujaf-289	200	2	instance	instance	NOUN
gujaf-289	200	3	,	,	PUNCT
gujaf-289	200	4	the	the	DET
gujaf-289	200	5	questions	question	NOUN
gujaf-289	200	6	are	be	AUX
gujaf-289	200	7	derived	derive	VERB
gujaf-289	200	8	from	from	ADP
gujaf-289	200	9	the	the	DET
gujaf-289	200	10	work	work	NOUN
gujaf-289	200	11	of	of	ADP
gujaf-289	200	12	alzeban	alzeban	NOUN
gujaf-289	200	13	and	and	CCONJ
gujaf-289	200	14	gwilliam	gwilliam	NOUN
gujaf-289	200	15	(	(	PUNCT
gujaf-289	200	16	2014b	2014b	NUM
gujaf-289	200	17	)	)	PUNCT
gujaf-289	200	18	and	and	CCONJ
gujaf-289	200	19	will	will	AUX
gujaf-289	200	20	be	be	AUX
gujaf-289	200	21	assessed	assess	VERB
gujaf-289	200	22	using	use	VERB
gujaf-289	200	23	15	15	NUM
gujaf-289	200	24	items	item	NOUN
gujaf-289	200	25	;	;	PUNCT
gujaf-289	200	26	the	the	DET
gujaf-289	200	27	uit	uit	NOUN
gujaf-289	200	28	is	be	AUX
gujaf-289	200	29	derived	derive	VERB
gujaf-289	200	30	from	from	ADP
gujaf-289	200	31	bagranoff	bagranoff	PROPN
gujaf-289	200	32	et	et	PROPN
gujaf-289	200	33	al.(2010	al.(2010	PROPN
gujaf-289	200	34	)	)	PUNCT
gujaf-289	200	35	and	and	CCONJ
gujaf-289	200	36	davis	davis	PROPN
gujaf-289	200	37	et	et	PROPN
gujaf-289	200	38	al	al	PROPN
gujaf-289	200	39	.	.	PUNCT
gujaf-289	201	1	(	(	PUNCT
gujaf-289	201	2	1997)will	1997)will	NOUN
gujaf-289	201	3	be	be	AUX
gujaf-289	201	4	assessed	assess	VERB
gujaf-289	201	5	using	use	VERB
gujaf-289	201	6	6	6	NUM
gujaf-289	201	7	items	item	NOUN
gujaf-289	201	8	;	;	PUNCT
gujaf-289	201	9	the	the	DET
gujaf-289	201	10	msiad	msiad	NOUN
gujaf-289	201	11	is	be	AUX
gujaf-289	201	12	also	also	ADV
gujaf-289	201	13	derived	derive	VERB
gujaf-289	201	14	from	from	ADP
gujaf-289	201	15	alzeban	alzeban	NOUN
gujaf-289	201	16	and	and	CCONJ
gujaf-289	201	17	gwilliam	gwilliam	NOUN
gujaf-289	201	18	(	(	PUNCT
gujaf-289	201	19	2014b	2014b	NUM
gujaf-289	201	20	)	)	PUNCT
gujaf-289	201	21	and	and	CCONJ
gujaf-289	201	22	will	will	AUX
gujaf-289	201	23	be	be	AUX
gujaf-289	201	24	assessed	assess	VERB
gujaf-289	201	25	using	use	VERB
gujaf-289	201	26	6	6	NUM
gujaf-289	201	27	items	item	NOUN
gujaf-289	201	28	;	;	PUNCT
gujaf-289	201	29	and	and	CCONJ
gujaf-289	201	30	the	the	DET
gujaf-289	201	31	internal	internal	ADJ
gujaf-289	201	32	auditors	auditor	NOUN
gujaf-289	201	33	’	’	PART
gujaf-289	201	34	ethical	ethical	ADJ
gujaf-289	201	35	conduct	conduct	NOUN
gujaf-289	201	36	is	be	AUX
gujaf-289	201	37	derived	derive	VERB
gujaf-289	201	38	from	from	ADP
gujaf-289	201	39	the	the	DET
gujaf-289	201	40	work	work	NOUN
gujaf-289	201	41	of	of	ADP
gujaf-289	201	42	adekoya	adekoya	PROPN
gujaf-289	201	43	et	et	PROPN
gujaf-289	201	44	al	al	PROPN
gujaf-289	201	45	.	.	PUNCT
gujaf-289	202	1	(	(	PUNCT
gujaf-289	202	2	2020)and	2020)and	NUM
gujaf-289	202	3	will	will	AUX
gujaf-289	202	4	be	be	AUX
gujaf-289	202	5	evaluated	evaluate	VERB
gujaf-289	202	6	using	use	VERB
gujaf-289	202	7	7	7	NUM
gujaf-289	202	8	items	item	NOUN
gujaf-289	202	9	.	.	PUNCT
gujaf-289	203	1	iae	iae	NOUN
gujaf-289	203	2	in	in	ADP
gujaf-289	203	3	nigerian	nigerian	ADJ
gujaf-289	203	4	mdas	mdas	PROPN
gujaf-289	203	5	is	be	AUX
gujaf-289	203	6	the	the	DET
gujaf-289	203	7	focus	focus	NOUN
gujaf-289	203	8	of	of	ADP
gujaf-289	203	9	this	this	DET
gujaf-289	203	10	study	study	NOUN
gujaf-289	203	11	's	's	PART
gujaf-289	203	12	model	model	NOUN
gujaf-289	203	13	.	.	PUNCT
gujaf-289	204	1	the	the	DET
gujaf-289	204	2	existing	exist	VERB
gujaf-289	204	3	assessment	assessment	NOUN
gujaf-289	204	4	of	of	ADP
gujaf-289	204	5	earlier	early	ADJ
gujaf-289	204	6	literature	literature	NOUN
gujaf-289	204	7	serves	serve	VERB
gujaf-289	204	8	as	as	ADP
gujaf-289	204	9	the	the	DET
gujaf-289	204	10	theoretical	theoretical	ADJ
gujaf-289	204	11	foundation	foundation	NOUN
gujaf-289	204	12	for	for	ADP
gujaf-289	204	13	this	this	DET
gujaf-289	204	14	suggested	suggest	VERB
gujaf-289	204	15	paradigm	paradigm	NOUN
gujaf-289	204	16	.	.	PUNCT
gujaf-289	205	1	this	this	DET
gujaf-289	205	2	study	study	NOUN
gujaf-289	205	3	's	's	PART
gujaf-289	205	4	research	research	NOUN
gujaf-289	205	5	design	design	NOUN
gujaf-289	205	6	aims	aim	VERB
gujaf-289	205	7	to	to	PART
gujaf-289	205	8	investigate	investigate	VERB
gujaf-289	205	9	the	the	DET
gujaf-289	205	10	connections	connection	NOUN
gujaf-289	205	11	among	among	ADP
gujaf-289	205	12	iaec	iaec	NOUN
gujaf-289	205	13	,	,	PUNCT
gujaf-289	205	14	uit	uit	NOUN
gujaf-289	205	15	,	,	PUNCT
gujaf-289	205	16	msiad	msiad	NOUN
gujaf-289	205	17	,	,	PUNCT
gujaf-289	205	18	and	and	CCONJ
gujaf-289	205	19	iae	iae	NOUN
gujaf-289	205	20	.	.	PUNCT
gujaf-289	206	1	this	this	DET
gujaf-289	206	2	study	study	NOUN
gujaf-289	206	3	is	be	AUX
gujaf-289	206	4	therefore	therefore	ADV
gujaf-289	206	5	intended	intend	VERB
gujaf-289	206	6	to	to	PART
gujaf-289	206	7	explore	explore	VERB
gujaf-289	206	8	the	the	DET
gujaf-289	206	9	mediating	mediate	VERB
gujaf-289	206	10	role	role	NOUN
gujaf-289	206	11	that	that	PRON
gujaf-289	206	12	internal	internal	ADJ
gujaf-289	206	13	auditors	auditor	NOUN
gujaf-289	206	14	'	'	PART
gujaf-289	206	15	ethical	ethical	ADJ
gujaf-289	206	16	conduct	conduct	NOUN
gujaf-289	206	17	plays	play	NOUN
gujaf-289	206	18	in	in	ADP
gujaf-289	206	19	the	the	DET
gujaf-289	206	20	link	link	NOUN
gujaf-289	206	21	between	between	ADP
gujaf-289	206	22	the	the	DET
gujaf-289	206	23	variables	variable	NOUN
gujaf-289	206	24	that	that	PRON
gujaf-289	206	25	are	be	AUX
gujaf-289	206	26	being	be	AUX
gujaf-289	206	27	examined	examine	VERB
gujaf-289	206	28	.	.	PUNCT
gujaf-289	207	1	this	this	DET
gujaf-289	207	2	framework	framework	NOUN
gujaf-289	207	3	is	be	AUX
gujaf-289	207	4	being	be	AUX
gujaf-289	207	5	validated	validate	VERB
gujaf-289	207	6	,	,	PUNCT
gujaf-289	207	7	and	and	CCONJ
gujaf-289	207	8	once	once	SCONJ
gujaf-289	207	9	it	it	PRON
gujaf-289	207	10	is	be	AUX
gujaf-289	207	11	,	,	PUNCT
gujaf-289	207	12	it	it	PRON
gujaf-289	207	13	will	will	AUX
gujaf-289	207	14	be	be	AUX
gujaf-289	207	15	able	able	ADJ
gujaf-289	207	16	to	to	PART
gujaf-289	207	17	provide	provide	VERB
gujaf-289	207	18	a	a	DET
gujaf-289	207	19	more	more	ADV
gujaf-289	207	20	accurate	accurate	ADJ
gujaf-289	207	21	understanding	understanding	NOUN
gujaf-289	207	22	of	of	ADP
gujaf-289	207	23	the	the	DET
gujaf-289	207	24	effectiveness	effectiveness	NOUN
gujaf-289	207	25	of	of	ADP
gujaf-289	207	26	internal	internal	ADJ
gujaf-289	207	27	audit	audit	NOUN
gujaf-289	207	28	functions	function	NOUN
gujaf-289	207	29	carried	carry	VERB
gujaf-289	207	30	out	out	ADP
gujaf-289	207	31	by	by	ADP
gujaf-289	207	32	the	the	DET
gujaf-289	207	33	internal	internal	ADJ
gujaf-289	207	34	auditors	auditor	NOUN
gujaf-289	207	35	of	of	ADP
gujaf-289	207	36	nigerian	nigerian	ADJ
gujaf-289	207	37	mdas	mda	NOUN
gujaf-289	207	38	.	.	PUNCT
gujaf-289	208	1	this	this	DET
gujaf-289	208	2	research	research	NOUN
gujaf-289	208	3	has	have	VERB
gujaf-289	208	4	the	the	DET
gujaf-289	208	5	capacity	capacity	NOUN
gujaf-289	208	6	to	to	PART
gujaf-289	208	7	broaden	broaden	VERB
gujaf-289	208	8	the	the	DET
gujaf-289	208	9	body	body	NOUN
gujaf-289	208	10	of	of	ADP
gujaf-289	208	11	knowledge	knowledge	NOUN
gujaf-289	208	12	on	on	ADP
gujaf-289	208	13	iae	iae	NOUN
gujaf-289	208	14	,	,	PUNCT
gujaf-289	208	15	which	which	PRON
gujaf-289	208	16	is	be	AUX
gujaf-289	208	17	now	now	ADV
gujaf-289	208	18	limited	limit	VERB
gujaf-289	208	19	to	to	ADP
gujaf-289	208	20	nigeria	nigeria	PROPN
gujaf-289	208	21	but	but	CCONJ
gujaf-289	208	22	also	also	ADV
gujaf-289	208	23	includes	include	VERB
gujaf-289	208	24	other	other	ADJ
gujaf-289	208	25	african	african	ADJ
gujaf-289	208	26	nations	nation	NOUN
gujaf-289	208	27	worldwide	worldwide	ADV
gujaf-289	208	28	.	.	PUNCT
gujaf-289	209	1	therefore	therefore	ADV
gujaf-289	209	2	,	,	PUNCT
gujaf-289	209	3	other	other	ADJ
gujaf-289	209	4	researchers	researcher	NOUN
gujaf-289	209	5	can	can	AUX
gujaf-289	209	6	investigate	investigate	VERB
gujaf-289	209	7	the	the	DET
gujaf-289	209	8	impact	impact	NOUN
gujaf-289	209	9	of	of	ADP
gujaf-289	209	10	internal	internal	ADJ
gujaf-289	209	11	auditors	auditor	NOUN
gujaf-289	209	12	'	'	PART
gujaf-289	209	13	ethical	ethical	ADJ
gujaf-289	209	14	conduct	conduct	NOUN
gujaf-289	209	15	as	as	ADP
gujaf-289	209	16	a	a	DET
gujaf-289	209	17	mediating	mediate	VERB
gujaf-289	209	18	variable	variable	NOUN
gujaf-289	209	19	in	in	ADP
gujaf-289	209	20	a	a	DET
gujaf-289	209	21	similar	similar	ADJ
gujaf-289	209	22	complex	complex	ADJ
gujaf-289	209	23	framework	framework	NOUN
gujaf-289	209	24	from	from	ADP
gujaf-289	209	25	different	different	ADJ
gujaf-289	209	26	countries	country	NOUN
gujaf-289	209	27	of	of	ADP
gujaf-289	209	28	the	the	DET
gujaf-289	209	29	world	world	NOUN
gujaf-289	209	30	.	.	PUNCT
gujaf-289	210	1	in	in	ADP
gujaf-289	210	2	general	general	ADJ
gujaf-289	210	3	,	,	PUNCT
gujaf-289	210	4	this	this	DET
gujaf-289	210	5	study	study	NOUN
gujaf-289	210	6	has	have	AUX
gujaf-289	210	7	theoretically	theoretically	ADV
gujaf-289	210	8	recognized	recognize	VERB
gujaf-289	210	9	that	that	SCONJ
gujaf-289	210	10	internal	internal	ADJ
gujaf-289	210	11	auditors	auditor	NOUN
gujaf-289	210	12	'	'	PART
gujaf-289	210	13	ethical	ethical	ADJ
gujaf-289	210	14	conduct	conduct	NOUN
gujaf-289	210	15	has	have	VERB
gujaf-289	210	16	the	the	DET
gujaf-289	210	17	potential	potential	NOUN
gujaf-289	210	18	to	to	PART
gujaf-289	210	19	serve	serve	VERB
gujaf-289	210	20	as	as	ADP
gujaf-289	210	21	a	a	DET
gujaf-289	210	22	mediator	mediator	NOUN
gujaf-289	210	23	.	.	PUNCT
gujaf-289	211	1	as	as	ADP
gujaf-289	211	2	a	a	DET
gujaf-289	211	3	conceptual	conceptual	ADJ
gujaf-289	211	4	paper	paper	NOUN
gujaf-289	211	5	,	,	PUNCT
gujaf-289	211	6	this	this	DET
gujaf-289	211	7	study	study	NOUN
gujaf-289	211	8	can	can	AUX
gujaf-289	211	9	,	,	PUNCT
gujaf-289	211	10	however	however	ADV
gujaf-289	211	11	,	,	PUNCT
gujaf-289	211	12	experimentally	experimentally	ADV
gujaf-289	211	13	solidify	solidify	VERB
gujaf-289	211	14	the	the	DET
gujaf-289	211	15	suggested	suggest	VERB
gujaf-289	211	16	framework	framework	NOUN
gujaf-289	211	17	through	through	ADP
gujaf-289	211	18	appropriate	appropriate	ADJ
gujaf-289	211	19	data	datum	NOUN
gujaf-289	211	20	collection	collection	NOUN
gujaf-289	211	21	and	and	CCONJ
gujaf-289	211	22	analysis	analysis	NOUN
gujaf-289	211	23	.	.	PUNCT
gujaf-289	212	1	gusau	gusau	ADJ
gujaf-289	212	2	journal	journal	PROPN
gujaf-289	212	3	of	of	ADP
gujaf-289	212	4	accounting	accounting	NOUN
gujaf-289	212	5	and	and	CCONJ
gujaf-289	212	6	finance	finance	NOUN
gujaf-289	212	7	,	,	PUNCT
gujaf-289	212	8	vol	vol	NOUN
gujaf-289	212	9	.	.	PROPN
gujaf-289	212	10	5	5	NUM
gujaf-289	212	11	,	,	PUNCT
gujaf-289	212	12	issue	issue	NOUN
gujaf-289	212	13	1	1	NUM
gujaf-289	212	14	,	,	PUNCT
gujaf-289	212	15	april	april	PROPN
gujaf-289	212	16	,	,	PUNCT
gujaf-289	212	17	2024	2024	NUM
gujaf-289	212	18	341	341	NUM
gujaf-289	212	19	the	the	DET
gujaf-289	212	20	purpose	purpose	NOUN
gujaf-289	212	21	of	of	ADP
gujaf-289	212	22	this	this	DET
gujaf-289	212	23	research	research	NOUN
gujaf-289	212	24	finding	finding	NOUN
gujaf-289	212	25	is	be	AUX
gujaf-289	212	26	to	to	PART
gujaf-289	212	27	investigate	investigate	VERB
gujaf-289	212	28	uit	uit	NOUN
gujaf-289	212	29	constructs	construct	NOUN
gujaf-289	212	30	associated	associate	VERB
gujaf-289	212	31	with	with	ADP
gujaf-289	212	32	internal	internal	ADJ
gujaf-289	212	33	audit	audit	NOUN
gujaf-289	212	34	effectiveness	effectiveness	NOUN
gujaf-289	212	35	in	in	ADP
gujaf-289	212	36	order	order	NOUN
gujaf-289	212	37	to	to	PART
gujaf-289	212	38	close	close	VERB
gujaf-289	212	39	a	a	DET
gujaf-289	212	40	gap	gap	NOUN
gujaf-289	212	41	in	in	ADP
gujaf-289	212	42	the	the	DET
gujaf-289	212	43	literature	literature	NOUN
gujaf-289	212	44	.	.	PUNCT
gujaf-289	213	1	six	six	NUM
gujaf-289	213	2	designed	design	VERB
gujaf-289	213	3	items	item	NOUN
gujaf-289	213	4	are	be	AUX
gujaf-289	213	5	available	available	ADJ
gujaf-289	213	6	for	for	ADP
gujaf-289	213	7	use	use	NOUN
gujaf-289	213	8	in	in	ADP
gujaf-289	213	9	examining	examine	VERB
gujaf-289	213	10	the	the	DET
gujaf-289	213	11	effects	effect	NOUN
gujaf-289	213	12	of	of	ADP
gujaf-289	213	13	uit	uit	NOUN
gujaf-289	213	14	on	on	ADP
gujaf-289	213	15	various	various	ADJ
gujaf-289	213	16	parameters	parameter	NOUN
gujaf-289	213	17	.	.	PUNCT
gujaf-289	214	1	researchers	researcher	NOUN
gujaf-289	214	2	will	will	AUX
gujaf-289	214	3	be	be	AUX
gujaf-289	214	4	able	able	ADJ
gujaf-289	214	5	to	to	PART
gujaf-289	214	6	evaluate	evaluate	VERB
gujaf-289	214	7	how	how	SCONJ
gujaf-289	214	8	different	different	ADJ
gujaf-289	214	9	uit	uit	NOUN
gujaf-289	214	10	platform	platform	NOUN
gujaf-289	214	11	capabilities	capability	NOUN
gujaf-289	214	12	impact	impact	VERB
gujaf-289	214	13	different	different	ADJ
gujaf-289	214	14	iae	iae	NOUN
gujaf-289	214	15	antecedents	antecedent	NOUN
gujaf-289	214	16	'	'	PART
gujaf-289	214	17	determinants	determinant	NOUN
gujaf-289	214	18	by	by	ADP
gujaf-289	214	19	using	use	VERB
gujaf-289	214	20	this	this	DET
gujaf-289	214	21	scale	scale	NOUN
gujaf-289	214	22	.	.	PUNCT
gujaf-289	215	1	this	this	DET
gujaf-289	215	2	scale	scale	NOUN
gujaf-289	215	3	will	will	AUX
gujaf-289	215	4	help	help	VERB
gujaf-289	215	5	stakeholders	stakeholder	NOUN
gujaf-289	215	6	evaluate	evaluate	VERB
gujaf-289	215	7	the	the	DET
gujaf-289	215	8	effects	effect	NOUN
gujaf-289	215	9	of	of	ADP
gujaf-289	215	10	numerous	numerous	ADJ
gujaf-289	215	11	other	other	ADJ
gujaf-289	215	12	factors	factor	NOUN
gujaf-289	215	13	on	on	ADP
gujaf-289	215	14	functionalities	functionality	NOUN
gujaf-289	215	15	and	and	CCONJ
gujaf-289	215	16	enable	enable	VERB
gujaf-289	215	17	professional	professional	ADJ
gujaf-289	215	18	auditors	auditor	NOUN
gujaf-289	215	19	to	to	PART
gujaf-289	215	20	understand	understand	VERB
gujaf-289	215	21	how	how	SCONJ
gujaf-289	215	22	internal	internal	ADJ
gujaf-289	215	23	auditors	auditor	NOUN
gujaf-289	215	24	see	see	VERB
gujaf-289	215	25	these	these	DET
gujaf-289	215	26	functions	function	NOUN
gujaf-289	215	27	.	.	PUNCT
gujaf-289	216	1	they	they	PRON
gujaf-289	216	2	will	will	AUX
gujaf-289	216	3	be	be	AUX
gujaf-289	216	4	able	able	ADJ
gujaf-289	216	5	to	to	PART
gujaf-289	216	6	remove	remove	VERB
gujaf-289	216	7	any	any	DET
gujaf-289	216	8	kinks	kink	NOUN
gujaf-289	216	9	in	in	ADP
gujaf-289	216	10	the	the	DET
gujaf-289	216	11	functionality	functionality	NOUN
gujaf-289	216	12	and	and	CCONJ
gujaf-289	216	13	provide	provide	VERB
gujaf-289	216	14	recommendations	recommendation	NOUN
gujaf-289	216	15	for	for	ADP
gujaf-289	216	16	improvements	improvement	NOUN
gujaf-289	216	17	by	by	ADP
gujaf-289	216	18	doing	do	VERB
gujaf-289	216	19	this	this	PRON
gujaf-289	216	20	.	.	PUNCT
gujaf-289	217	1	internal	internal	ADJ
gujaf-289	217	2	auditors	auditor	NOUN
gujaf-289	217	3	can	can	AUX
gujaf-289	217	4	therefore	therefore	ADV
gujaf-289	217	5	utilize	utilize	VERB
gujaf-289	217	6	this	this	DET
gujaf-289	217	7	scale	scale	NOUN
gujaf-289	217	8	to	to	PART
gujaf-289	217	9	update	update	VERB
gujaf-289	217	10	and	and	CCONJ
gujaf-289	217	11	improve	improve	VERB
gujaf-289	217	12	their	their	PRON
gujaf-289	217	13	audit	audit	NOUN
gujaf-289	217	14	working	work	VERB
gujaf-289	217	15	paper	paper	NOUN
gujaf-289	217	16	for	for	ADP
gujaf-289	217	17	a	a	DET
gujaf-289	217	18	better	well	ADJ
gujaf-289	217	19	user	user	NOUN
gujaf-289	217	20	experience	experience	NOUN
gujaf-289	217	21	.	.	PUNCT
gujaf-289	218	1	references	reference	NOUN
gujaf-289	218	2	abdelahi	abdelahi	PROPN
gujaf-289	218	3	,	,	PUNCT
gujaf-289	218	4	a.	a.	PROPN
gujaf-289	218	5	h.	h.	PROPN
gujaf-289	218	6	,	,	PUNCT
gujaf-289	218	7	arumugam	arumugam	PROPN
gujaf-289	218	8	,	,	PUNCT
gujaf-289	218	9	d.	d.	PROPN
gujaf-289	218	10	,	,	PUNCT
gujaf-289	218	11	&	&	CCONJ
gujaf-289	218	12	a	a	PRON
gujaf-289	218	13	/	/	SYM
gujaf-289	218	14	p	p	NOUN
gujaf-289	218	15	suppiah	suppiah	PROPN
gujaf-289	218	16	,	,	PUNCT
gujaf-289	218	17	k.	k.	PROPN
gujaf-289	218	18	(	(	PUNCT
gujaf-289	218	19	2020	2020	NUM
gujaf-289	218	20	)	)	PUNCT
gujaf-289	218	21	.	.	PUNCT
gujaf-289	219	1	behavioral	behavioral	ADJ
gujaf-289	219	2	aspect	aspect	NOUN
gujaf-289	219	3	:	:	PUNCT
gujaf-289	219	4	the	the	DET
gujaf-289	219	5	impact	impact	NOUN
gujaf-289	219	6	of	of	ADP
gujaf-289	219	7	organization	organization	NOUN
gujaf-289	219	8	culture	culture	NOUN
gujaf-289	219	9	and	and	CCONJ
gujaf-289	219	10	ethicality	ethicality	NOUN
gujaf-289	219	11	on	on	ADP
gujaf-289	219	12	internal	internal	ADJ
gujaf-289	219	13	auditor	auditor	NOUN
gujaf-289	219	14	’s	’s	NOUN
gujaf-289	219	15	.	.	PUNCT
gujaf-289	220	1	international	international	ADJ
gujaf-289	220	2	journal	journal	PROPN
gujaf-289	220	3	of	of	ADP
gujaf-289	220	4	psychosocial	psychosocial	ADJ
gujaf-289	220	5	rehabilitation	rehabilitation	NOUN
gujaf-289	220	6	,	,	PUNCT
gujaf-289	220	7	24(02	24(02	NUM
gujaf-289	220	8	)	)	PUNCT
gujaf-289	220	9	.	.	PUNCT
gujaf-289	221	1	https://doi.org/10.37200/ijpr/v24i2/pr200412	https://doi.org/10.37200/ijpr/v24i2/pr200412	ADP
gujaf-289	221	2	abdolmohammadi	abdolmohammadi	PROPN
gujaf-289	221	3	,	,	PUNCT
gujaf-289	221	4	m.	m.	NOUN
gujaf-289	221	5	j.	j.	PROPN
gujaf-289	221	6	,	,	PUNCT
gujaf-289	221	7	&	&	CCONJ
gujaf-289	221	8	sarens	sarens	PROPN
gujaf-289	221	9	,	,	PUNCT
gujaf-289	221	10	g.	g.	PROPN
gujaf-289	221	11	(	(	PUNCT
gujaf-289	221	12	2011	2011	NUM
gujaf-289	221	13	)	)	PUNCT
gujaf-289	221	14	.	.	PUNCT
gujaf-289	222	1	an	an	DET
gujaf-289	222	2	investigation	investigation	NOUN
gujaf-289	222	3	of	of	ADP
gujaf-289	222	4	the	the	DET
gujaf-289	222	5	association	association	NOUN
gujaf-289	222	6	between	between	ADP
gujaf-289	222	7	cultural	cultural	ADJ
gujaf-289	222	8	dimensions	dimension	NOUN
gujaf-289	222	9	and	and	CCONJ
gujaf-289	222	10	variations	variation	NOUN
gujaf-289	222	11	in	in	ADP
gujaf-289	222	12	perceived	perceive	VERB
gujaf-289	222	13	use	use	NOUN
gujaf-289	222	14	of	of	ADP
gujaf-289	222	15	and	and	CCONJ
gujaf-289	222	16	compliance	compliance	NOUN
gujaf-289	222	17	with	with	ADP
gujaf-289	222	18	internal	internal	ADJ
gujaf-289	222	19	auditing	auditing	NOUN
gujaf-289	222	20	standards	standard	NOUN
gujaf-289	222	21	in	in	ADP
gujaf-289	222	22	19	19	NUM
gujaf-289	222	23	countries	country	NOUN
gujaf-289	222	24	.	.	PUNCT
gujaf-289	223	1	international	international	ADJ
gujaf-289	223	2	journal	journal	PROPN
gujaf-289	223	3	of	of	ADP
gujaf-289	223	4	accounting	accounting	NOUN
gujaf-289	223	5	,	,	PUNCT
gujaf-289	223	6	46(4	46(4	NOUN
gujaf-289	223	7	)	)	PUNCT
gujaf-289	223	8	.	.	PUNCT
gujaf-289	224	1	https://doi.org/10.1016/j.intacc.2011.09.004	https://doi.org/10.1016/j.intacc.2011.09.004	PROPN
gujaf-289	224	2	abdullah	abdullah	PROPN
gujaf-289	224	3	,	,	PUNCT
gujaf-289	224	4	r.	r.	PROPN
gujaf-289	224	5	(	(	PUNCT
gujaf-289	224	6	2014	2014	NUM
gujaf-289	224	7	)	)	PUNCT
gujaf-289	224	8	.	.	PUNCT
gujaf-289	225	1	redefining	redefine	VERB
gujaf-289	225	2	internal	internal	ADJ
gujaf-289	225	3	audit	audit	NOUN
gujaf-289	225	4	performance	performance	NOUN
gujaf-289	225	5	:	:	PUNCT
gujaf-289	225	6	impact	impact	NOUN
gujaf-289	225	7	on	on	ADP
gujaf-289	225	8	corporate	corporate	ADJ
gujaf-289	225	9	governance	governance	NOUN
gujaf-289	225	10	razimah	razimah	NOUN
gujaf-289	225	11	.	.	PUNCT
gujaf-289	226	1	thesis	thesis	NOUN
gujaf-289	226	2	:	:	PUNCT
gujaf-289	226	3	individual	individual	ADJ
gujaf-289	226	4	retirement	retirement	NOUN
gujaf-289	226	5	savings	saving	NOUN
gujaf-289	226	6	behavior	behavior	NOUN
gujaf-289	226	7	:	:	PUNCT
gujaf-289	226	8	evidence	evidence	NOUN
gujaf-289	226	9	from	from	ADP
gujaf-289	226	10	malaysia	malaysia	PROPN
gujaf-289	226	11	.	.	PUNCT
gujaf-289	227	1	adekoya	adekoya	PROPN
gujaf-289	227	2	,	,	PUNCT
gujaf-289	227	3	a.	a.	PROPN
gujaf-289	227	4	c.	c.	PROPN
gujaf-289	227	5	,	,	PUNCT
gujaf-289	227	6	oboh	oboh	PROPN
gujaf-289	227	7	,	,	PUNCT
gujaf-289	227	8	c.	c.	PROPN
gujaf-289	227	9	s.	s.	PROPN
gujaf-289	227	10	,	,	PUNCT
gujaf-289	227	11	&	&	CCONJ
gujaf-289	227	12	oyewumi	oyewumi	PROPN
gujaf-289	227	13	,	,	PUNCT
gujaf-289	227	14	o.	o.	PROPN
gujaf-289	227	15	r.	r.	PROPN
gujaf-289	227	16	(	(	PUNCT
gujaf-289	227	17	2020	2020	NUM
gujaf-289	227	18	)	)	PUNCT
gujaf-289	227	19	.	.	PUNCT
gujaf-289	228	1	accountants	accountant	NOUN
gujaf-289	228	2	perception	perception	NOUN
gujaf-289	228	3	of	of	ADP
gujaf-289	228	4	the	the	DET
gujaf-289	228	5	factors	factor	NOUN
gujaf-289	228	6	influencing	influence	VERB
gujaf-289	228	7	auditors	auditor	NOUN
gujaf-289	228	8	’	’	PART
gujaf-289	228	9	ethical	ethical	ADJ
gujaf-289	228	10	behaviour	behaviour	NOUN
gujaf-289	228	11	in	in	ADP
gujaf-289	228	12	nigeria	nigeria	PROPN
gujaf-289	228	13	.	.	PUNCT
gujaf-289	229	1	heliyon	heliyon	NOUN
gujaf-289	229	2	,	,	PUNCT
gujaf-289	229	3	6(6	6(6	ADV
gujaf-289	229	4	)	)	PUNCT
gujaf-289	229	5	.	.	PUNCT
gujaf-289	230	1	https://doi.org/10.1016/j.heliyon.2020.e04271	https://doi.org/10.1016/j.heliyon.2020.e04271	PROPN
gujaf-289	230	2	ahmad	ahmad	PROPN
gujaf-289	230	3	,	,	PUNCT
gujaf-289	230	4	h.	h.	PROPN
gujaf-289	230	5	,	,	PUNCT
gujaf-289	230	6	othman	othman	PROPN
gujaf-289	230	7	,	,	PUNCT
gujaf-289	230	8	r.	r.	PROPN
gujaf-289	230	9	,	,	PUNCT
gujaf-289	230	10	othman	othman	PROPN
gujaf-289	230	11	,	,	PUNCT
gujaf-289	230	12	r.	r.	PROPN
gujaf-289	230	13	,	,	PUNCT
gujaf-289	230	14	&	&	CCONJ
gujaf-289	230	15	jusoff	jusoff	PROPN
gujaf-289	230	16	,	,	PUNCT
gujaf-289	230	17	k.	k.	PROPN
gujaf-289	230	18	(	(	PUNCT
gujaf-289	230	19	2009	2009	NUM
gujaf-289	230	20	)	)	PUNCT
gujaf-289	230	21	.	.	PUNCT
gujaf-289	231	1	the	the	DET
gujaf-289	231	2	effectiveness	effectiveness	NOUN
gujaf-289	231	3	of	of	ADP
gujaf-289	231	4	internal	internal	ADJ
gujaf-289	231	5	audit	audit	NOUN
gujaf-289	231	6	in	in	ADP
gujaf-289	231	7	malaysian	malaysian	ADJ
gujaf-289	231	8	public	public	ADJ
gujaf-289	231	9	sector	sector	NOUN
gujaf-289	231	10	.	.	PUNCT
gujaf-289	232	1	journal	journal	NOUN
gujaf-289	232	2	of	of	ADP
gujaf-289	232	3	modern	modern	ADJ
gujaf-289	232	4	accounting	accounting	NOUN
gujaf-289	232	5	and	and	CCONJ
gujaf-289	232	6	auditing	auditing	NOUN
gujaf-289	232	7	,	,	PUNCT
gujaf-289	232	8	5(952	5(952	NUM
gujaf-289	232	9	)	)	PUNCT
gujaf-289	232	10	.	.	PUNCT
gujaf-289	233	1	ahmi	ahmi	PROPN
gujaf-289	233	2	,	,	PUNCT
gujaf-289	233	3	a.	a.	NOUN
gujaf-289	233	4	(	(	PUNCT
gujaf-289	233	5	2016	2016	NUM
gujaf-289	233	6	)	)	PUNCT
gujaf-289	233	7	.	.	PUNCT
gujaf-289	234	1	it	it	PRON
gujaf-289	234	2	adoption	adoption	NOUN
gujaf-289	234	3	by	by	ADP
gujaf-289	234	4	internal	internal	ADJ
gujaf-289	234	5	auditors	auditor	NOUN
gujaf-289	234	6	in	in	ADP
gujaf-289	234	7	malaysian	malaysian	ADJ
gujaf-289	234	8	public	public	ADJ
gujaf-289	234	9	sector	sector	NOUN
gujaf-289	234	10	:	:	PUNCT
gujaf-289	234	11	a	a	DET
gujaf-289	234	12	preliminary	preliminary	ADJ
gujaf-289	234	13	finding	finding	NOUN
gujaf-289	234	14	.	.	PUNCT
gujaf-289	235	1	https://doi.org/10.15405/epsbs.2016.08.94	https://doi.org/10.15405/epsbs.2016.08.94	X
gujaf-289	235	2	albrecht	albrecht	PROPN
gujaf-289	235	3	,	,	PUNCT
gujaf-289	235	4	w.	w.	PROPN
gujaf-289	235	5	,	,	PUNCT
gujaf-289	235	6	howe	howe	PROPN
gujaf-289	235	7	,	,	PUNCT
gujaf-289	235	8	k.	k.	PROPN
gujaf-289	235	9	,	,	PUNCT
gujaf-289	235	10	&	&	CCONJ
gujaf-289	235	11	schueler	schueler	PROPN
gujaf-289	235	12	,	,	PUNCT
gujaf-289	235	13	d.	d.	PROPN
gujaf-289	235	14	(	(	PUNCT
gujaf-289	235	15	1988	1988	NUM
gujaf-289	235	16	)	)	PUNCT
gujaf-289	235	17	.	.	PUNCT
gujaf-289	236	1	evaluating	evaluate	VERB
gujaf-289	236	2	the	the	DET
gujaf-289	236	3	effectiveness	effectiveness	NOUN
gujaf-289	236	4	of	of	ADP
gujaf-289	236	5	internal	internal	ADJ
gujaf-289	236	6	audit	audit	NOUN
gujaf-289	236	7	departments	department	NOUN
gujaf-289	236	8	.	.	PUNCT
gujaf-289	237	1	in	in	ADP
gujaf-289	237	2	the	the	DET
gujaf-289	237	3	institute	institute	NOUN
gujaf-289	237	4	of	of	ADP
gujaf-289	237	5	internal	internal	ADJ
gujaf-289	237	6	auditors	auditor	NOUN
gujaf-289	237	7	research	research	NOUN
gujaf-289	237	8	foundation	foundation	PROPN
gujaf-289	237	9	.	.	PUNCT
gujaf-289	238	1	ali	ali	PROPN
gujaf-289	238	2	,	,	PUNCT
gujaf-289	238	3	i.	i.	PROPN
gujaf-289	238	4	,	,	PUNCT
gujaf-289	238	5	qigui	qigui	ADJ
gujaf-289	238	6	,	,	PUNCT
gujaf-289	238	7	s.	s.	PROPN
gujaf-289	238	8	,	,	PUNCT
gujaf-289	238	9	nadir	nadir	PROPN
gujaf-289	238	10	,	,	PUNCT
gujaf-289	238	11	s.	s.	PROPN
gujaf-289	238	12	,	,	PUNCT
gujaf-289	238	13	&	&	CCONJ
gujaf-289	238	14	shah	shah	PROPN
gujaf-289	238	15	,	,	PUNCT
gujaf-289	238	16	a.	a.	NOUN
gujaf-289	238	17	(	(	PUNCT
gujaf-289	238	18	2018	2018	NUM
gujaf-289	238	19	)	)	PUNCT
gujaf-289	238	20	.	.	PUNCT
gujaf-289	239	1	trust	trust	NOUN
gujaf-289	239	2	in	in	ADP
gujaf-289	239	3	e	e	NOUN
gujaf-289	239	4	-	-	NOUN
gujaf-289	239	5	government	government	NOUN
gujaf-289	239	6	in	in	ADP
gujaf-289	239	7	pakistan	pakistan	PROPN
gujaf-289	239	8	:	:	PUNCT
gujaf-289	239	9	analyzing	analyze	VERB
gujaf-289	239	10	the	the	DET
gujaf-289	239	11	influencing	influence	VERB
gujaf-289	239	12	factors	factor	NOUN
gujaf-289	239	13	of	of	ADP
gujaf-289	239	14	accessibility	accessibility	NOUN
gujaf-289	239	15	,	,	PUNCT
gujaf-289	239	16	security	security	NOUN
gujaf-289	239	17	,	,	PUNCT
gujaf-289	239	18	and	and	CCONJ
gujaf-289	239	19	usefulness	usefulness	NOUN
gujaf-289	239	20	.	.	PUNCT
gujaf-289	240	1	european	european	ADJ
gujaf-289	240	2	journal	journal	PROPN
gujaf-289	240	3	of	of	ADP
gujaf-289	240	4	business	business	NOUN
gujaf-289	240	5	and	and	CCONJ
gujaf-289	240	6	management	management	NOUN
gujaf-289	240	7	www.iiste.org	www.iiste.org	PROPN
gujaf-289	240	8	gusau	gusau	PROPN
gujaf-289	240	9	journal	journal	NOUN
gujaf-289	240	10	of	of	ADP
gujaf-289	240	11	accounting	accounting	NOUN
gujaf-289	240	12	and	and	CCONJ
gujaf-289	240	13	finance	finance	NOUN
gujaf-289	240	14	,	,	PUNCT
gujaf-289	240	15	vol	vol	NOUN
gujaf-289	240	16	.	.	PROPN
gujaf-289	240	17	5	5	NUM
gujaf-289	240	18	,	,	PUNCT
gujaf-289	240	19	issue	issue	NOUN
gujaf-289	240	20	1	1	NUM
gujaf-289	240	21	,	,	PUNCT
gujaf-289	240	22	april	april	PROPN
gujaf-289	240	23	,	,	PUNCT
gujaf-289	240	24	2024	2024	NUM
gujaf-289	240	25	342	342	NUM
gujaf-289	240	26	issn	issn	PROPN
gujaf-289	240	27	,	,	PUNCT
gujaf-289	240	28	10(9	10(9	NUM
gujaf-289	240	29	)	)	PUNCT
gujaf-289	240	30	.	.	PUNCT
gujaf-289	241	1	alkebsi	alkebsi	ADJ
gujaf-289	241	2	,	,	PUNCT
gujaf-289	241	3	m.	m.	NOUN
gujaf-289	241	4	,	,	PUNCT
gujaf-289	241	5	&	&	CCONJ
gujaf-289	241	6	aziz	aziz	PROPN
gujaf-289	241	7	,	,	PUNCT
gujaf-289	241	8	k.	k.	PROPN
gujaf-289	241	9	a.	a.	PROPN
gujaf-289	241	10	(	(	PUNCT
gujaf-289	241	11	2017	2017	NUM
gujaf-289	241	12	)	)	PUNCT
gujaf-289	241	13	.	.	PUNCT
gujaf-289	242	1	information	information	NOUN
gujaf-289	242	2	technology	technology	NOUN
gujaf-289	242	3	usage	usage	NOUN
gujaf-289	242	4	,	,	PUNCT
gujaf-289	242	5	top	top	ADJ
gujaf-289	242	6	management	management	NOUN
gujaf-289	242	7	support	support	NOUN
gujaf-289	242	8	and	and	CCONJ
gujaf-289	242	9	internal	internal	ADJ
gujaf-289	242	10	audit	audit	NOUN
gujaf-289	242	11	effectiveness	effectiveness	NOUN
gujaf-289	242	12	.	.	PUNCT
gujaf-289	243	1	asian	asian	ADJ
gujaf-289	243	2	journal	journal	PROPN
gujaf-289	243	3	of	of	ADP
gujaf-289	243	4	accounting	accounting	NOUN
gujaf-289	243	5	and	and	CCONJ
gujaf-289	243	6	governance	governance	NOUN
gujaf-289	243	7	,	,	PUNCT
gujaf-289	243	8	8(special	8(special	NUM
gujaf-289	243	9	issue	issue	NOUN
gujaf-289	243	10	)	)	PUNCT
gujaf-289	243	11	.	.	PUNCT
gujaf-289	244	1	https://doi.org/10.17576/ajag-2017-08si-11	https://doi.org/10.17576/ajag-2017-08si-11	PROPN
gujaf-289	244	2	alkebsi	alkebsi	ADJ
gujaf-289	244	3	,	,	PUNCT
gujaf-289	244	4	m.	m.	NOUN
gujaf-289	244	5	,	,	PUNCT
gujaf-289	244	6	aziz	aziz	PROPN
gujaf-289	244	7	,	,	PUNCT
gujaf-289	244	8	k.	k.	PROPN
gujaf-289	244	9	a.	a.	PROPN
gujaf-289	244	10	,	,	PUNCT
gujaf-289	244	11	mohammed	mohammed	PROPN
gujaf-289	244	12	,	,	PUNCT
gujaf-289	244	13	z.	z.	PROPN
gujaf-289	244	14	m.	m.	PROPN
gujaf-289	244	15	,	,	PUNCT
gujaf-289	244	16	&	&	CCONJ
gujaf-289	244	17	dhaifallah	dhaifallah	PROPN
gujaf-289	244	18	,	,	PUNCT
gujaf-289	244	19	b.	b.	PROPN
gujaf-289	244	20	(	(	PUNCT
gujaf-289	244	21	2014	2014	NUM
gujaf-289	244	22	)	)	PUNCT
gujaf-289	244	23	.	.	PUNCT
gujaf-289	245	1	the	the	DET
gujaf-289	245	2	relationship	relationship	NOUN
gujaf-289	245	3	between	between	ADP
gujaf-289	245	4	information	information	NOUN
gujaf-289	245	5	technology	technology	NOUN
gujaf-289	245	6	usage	usage	NOUN
gujaf-289	245	7	,	,	PUNCT
gujaf-289	245	8	top	top	ADJ
gujaf-289	245	9	management	management	NOUN
gujaf-289	245	10	suppport	suppport	NOUN
gujaf-289	245	11	and	and	CCONJ
gujaf-289	245	12	internal	internal	ADJ
gujaf-289	245	13	audit	audit	NOUN
gujaf-289	245	14	effectiveness	effectiveness	NOUN
gujaf-289	245	15	.	.	PUNCT
gujaf-289	246	1	international	international	ADJ
gujaf-289	246	2	management	management	PROPN
gujaf-289	246	3	accounting	accounting	NOUN
gujaf-289	246	4	conference	conference	NOUN
gujaf-289	246	5	,	,	PUNCT
gujaf-289	246	6	december	december	PROPN
gujaf-289	246	7	.	.	PUNCT
gujaf-289	247	1	almahuzi	almahuzi	PROPN
gujaf-289	247	2	,	,	PUNCT
gujaf-289	247	3	a.	a.	PROPN
gujaf-289	247	4	s.	s.	PROPN
gujaf-289	247	5	(	(	PUNCT
gujaf-289	247	6	2020	2020	NUM
gujaf-289	247	7	)	)	PUNCT
gujaf-289	247	8	.	.	PUNCT
gujaf-289	248	1	factors	factor	NOUN
gujaf-289	248	2	impacting	impact	VERB
gujaf-289	248	3	the	the	DET
gujaf-289	248	4	effectiveness	effectiveness	NOUN
gujaf-289	248	5	of	of	ADP
gujaf-289	248	6	internal	internal	ADJ
gujaf-289	248	7	audit	audit	NOUN
gujaf-289	248	8	in	in	ADP
gujaf-289	248	9	the	the	DET
gujaf-289	248	10	saudi	saudi	ADJ
gujaf-289	248	11	arabian	arabian	ADJ
gujaf-289	248	12	public	public	ADJ
gujaf-289	248	13	sector	sector	NOUN
gujaf-289	248	14	.	.	PUNCT
gujaf-289	249	1	phd	phd	NOUN
gujaf-289	249	2	thesis	thesis	PROPN
gujaf-289	249	3	.	.	PUNCT
gujaf-289	250	1	victoria	victoria	PROPN
gujaf-289	250	2	university	university	PROPN
gujaf-289	250	3	.	.	PUNCT
gujaf-289	251	1	alqaraleh	alqaraleh	PROPN
gujaf-289	251	2	,	,	PUNCT
gujaf-289	251	3	m.	m.	PROPN
gujaf-289	251	4	h.	h.	PROPN
gujaf-289	251	5	,	,	PUNCT
gujaf-289	251	6	almari	almari	PROPN
gujaf-289	251	7	,	,	PUNCT
gujaf-289	251	8	m.	m.	NOUN
gujaf-289	251	9	o.	o.	PROPN
gujaf-289	251	10	s.	s.	PROPN
gujaf-289	251	11	,	,	PUNCT
gujaf-289	251	12	ali	ali	PROPN
gujaf-289	251	13	,	,	PUNCT
gujaf-289	251	14	b.	b.	PROPN
gujaf-289	251	15	j.	j.	PROPN
gujaf-289	251	16	a.	a.	PROPN
gujaf-289	251	17	,	,	PUNCT
gujaf-289	251	18	&	&	CCONJ
gujaf-289	251	19	oudat	oudat	NOUN
gujaf-289	251	20	,	,	PUNCT
gujaf-289	251	21	m.	m.	NOUN
gujaf-289	251	22	s.	s.	PROPN
gujaf-289	251	23	(	(	PUNCT
gujaf-289	251	24	2022	2022	NUM
gujaf-289	251	25	)	)	PUNCT
gujaf-289	251	26	.	.	PUNCT
gujaf-289	252	1	the	the	DET
gujaf-289	252	2	mediating	mediate	VERB
gujaf-289	252	3	role	role	NOUN
gujaf-289	252	4	of	of	ADP
gujaf-289	252	5	organizational	organizational	ADJ
gujaf-289	252	6	culture	culture	NOUN
gujaf-289	252	7	on	on	ADP
gujaf-289	252	8	the	the	DET
gujaf-289	252	9	relationship	relationship	NOUN
gujaf-289	252	10	between	between	ADP
gujaf-289	252	11	information	information	NOUN
gujaf-289	252	12	technology	technology	NOUN
gujaf-289	252	13	and	and	CCONJ
gujaf-289	252	14	internal	internal	ADJ
gujaf-289	252	15	audit	audit	NOUN
gujaf-289	252	16	effectiveness	effectiveness	NOUN
gujaf-289	252	17	.	.	PUNCT
gujaf-289	253	1	corporate	corporate	ADJ
gujaf-289	253	2	governance	governance	NOUN
gujaf-289	253	3	and	and	CCONJ
gujaf-289	253	4	organizational	organizational	ADJ
gujaf-289	253	5	behavior	behavior	NOUN
gujaf-289	253	6	review	review	NOUN
gujaf-289	253	7	,	,	PUNCT
gujaf-289	253	8	6(1	6(1	NUM
gujaf-289	253	9	)	)	PUNCT
gujaf-289	253	10	.	.	PUNCT
gujaf-289	254	1	https://doi.org/10.22495/cgobrv6i1p1	https://doi.org/10.22495/cgobrv6i1p1	ADJ
gujaf-289	254	2	alzeban	alzeban	NOUN
gujaf-289	254	3	,	,	PUNCT
gujaf-289	254	4	a.	a.	NOUN
gujaf-289	254	5	,	,	PUNCT
gujaf-289	254	6	&	&	CCONJ
gujaf-289	254	7	gwilliam	gwilliam	PROPN
gujaf-289	254	8	,	,	PUNCT
gujaf-289	254	9	d.	d.	PROPN
gujaf-289	254	10	(	(	PUNCT
gujaf-289	254	11	2014a	2014a	NUM
gujaf-289	254	12	)	)	PUNCT
gujaf-289	254	13	.	.	PUNCT
gujaf-289	255	1	factors	factor	NOUN
gujaf-289	255	2	affecting	affect	VERB
gujaf-289	255	3	the	the	DET
gujaf-289	255	4	internal	internal	ADJ
gujaf-289	255	5	audit	audit	NOUN
gujaf-289	255	6	effectiveness	effectiveness	NOUN
gujaf-289	255	7	:	:	PUNCT
gujaf-289	255	8	a	a	DET
gujaf-289	255	9	survey	survey	NOUN
gujaf-289	255	10	of	of	ADP
gujaf-289	255	11	the	the	DET
gujaf-289	255	12	saudi	saudi	ADJ
gujaf-289	255	13	public	public	ADJ
gujaf-289	255	14	sector	sector	NOUN
gujaf-289	255	15	.	.	PUNCT
gujaf-289	256	1	journal	journal	NOUN
gujaf-289	256	2	of	of	ADP
gujaf-289	256	3	international	international	ADJ
gujaf-289	256	4	accounting	accounting	NOUN
gujaf-289	256	5	,	,	PUNCT
gujaf-289	256	6	auditing	auditing	NOUN
gujaf-289	256	7	and	and	CCONJ
gujaf-289	256	8	taxation	taxation	NOUN
gujaf-289	256	9	,	,	PUNCT
gujaf-289	256	10	23(2	23(2	NUM
gujaf-289	256	11	)	)	PUNCT
gujaf-289	256	12	.	.	PUNCT
gujaf-289	257	1	https://doi.org/10.1016/j.intaccaudtax.2014.06.001	https://doi.org/10.1016/j.intaccaudtax.2014.06.001	NOUN
gujaf-289	257	2	alzeban	alzeban	NOUN
gujaf-289	257	3	,	,	PUNCT
gujaf-289	257	4	a.	a.	NOUN
gujaf-289	257	5	,	,	PUNCT
gujaf-289	257	6	&	&	CCONJ
gujaf-289	257	7	gwilliam	gwilliam	PROPN
gujaf-289	257	8	,	,	PUNCT
gujaf-289	257	9	d.	d.	PROPN
gujaf-289	257	10	(	(	PUNCT
gujaf-289	257	11	2014b	2014b	NUM
gujaf-289	257	12	)	)	PUNCT
gujaf-289	257	13	.	.	PUNCT
gujaf-289	258	1	journal	journal	PROPN
gujaf-289	258	2	of	of	ADP
gujaf-289	258	3	international	international	ADJ
gujaf-289	258	4	accounting	accounting	NOUN
gujaf-289	258	5	,	,	PUNCT
gujaf-289	258	6	auditing	auditing	NOUN
gujaf-289	258	7	and	and	CCONJ
gujaf-289	258	8	taxation	taxation	NOUN
gujaf-289	258	9	factors	factor	NOUN
gujaf-289	258	10	affecting	affect	VERB
gujaf-289	258	11	the	the	DET
gujaf-289	258	12	internal	internal	ADJ
gujaf-289	258	13	audit	audit	NOUN
gujaf-289	258	14	effectiveness	effectiveness	NOUN
gujaf-289	258	15	 	 	SPACE
gujaf-289	258	16	:	:	PUNCT
gujaf-289	258	17	a	a	DET
gujaf-289	258	18	survey	survey	NOUN
gujaf-289	258	19	of	of	ADP
gujaf-289	258	20	the	the	DET
gujaf-289	258	21	saudi	saudi	ADJ
gujaf-289	258	22	public	public	ADJ
gujaf-289	258	23	sector	sector	NOUN
gujaf-289	258	24	.	.	PUNCT
gujaf-289	259	1	journal	journal	NOUN
gujaf-289	259	2	of	of	ADP
gujaf-289	259	3	international	international	ADJ
gujaf-289	259	4	accounting	accounting	NOUN
gujaf-289	259	5	,	,	PUNCT
gujaf-289	259	6	auditing	auditing	NOUN
gujaf-289	259	7	and	and	CCONJ
gujaf-289	259	8	taxation	taxation	NOUN
gujaf-289	259	9	,	,	PUNCT
gujaf-289	259	10	23	23	NUM
gujaf-289	259	11	.	.	PUNCT
gujaf-289	260	1	alzeban	alzeban	PROPN
gujaf-289	260	2	,	,	PUNCT
gujaf-289	260	3	a.	a.	NOUN
gujaf-289	260	4	,	,	PUNCT
gujaf-289	260	5	&	&	CCONJ
gujaf-289	260	6	sawan	sawan	PROPN
gujaf-289	260	7	,	,	PUNCT
gujaf-289	260	8	n.	n.	NOUN
gujaf-289	260	9	(	(	PUNCT
gujaf-289	260	10	2015	2015	NUM
gujaf-289	260	11	)	)	PUNCT
gujaf-289	260	12	.	.	PUNCT
gujaf-289	261	1	the	the	DET
gujaf-289	261	2	impact	impact	NOUN
gujaf-289	261	3	of	of	ADP
gujaf-289	261	4	audit	audit	NOUN
gujaf-289	261	5	committee	committee	NOUN
gujaf-289	261	6	characteristics	characteristic	NOUN
gujaf-289	261	7	on	on	ADP
gujaf-289	261	8	the	the	DET
gujaf-289	261	9	implementation	implementation	NOUN
gujaf-289	261	10	of	of	ADP
gujaf-289	261	11	internal	internal	ADJ
gujaf-289	261	12	audit	audit	NOUN
gujaf-289	261	13	recommendations	recommendation	NOUN
gujaf-289	261	14	.	.	PUNCT
gujaf-289	262	1	journal	journal	NOUN
gujaf-289	262	2	of	of	ADP
gujaf-289	262	3	international	international	ADJ
gujaf-289	262	4	accounting	accounting	NOUN
gujaf-289	262	5	,	,	PUNCT
gujaf-289	262	6	auditing	auditing	NOUN
gujaf-289	262	7	and	and	CCONJ
gujaf-289	262	8	taxation	taxation	NOUN
gujaf-289	262	9	,	,	PUNCT
gujaf-289	262	10	24	24	NUM
gujaf-289	262	11	.	.	PUNCT
gujaf-289	263	1	https://doi.org/10.1016/j.intaccaudtax.2015.02.005	https://doi.org/10.1016/j.intaccaudtax.2015.02.005	NOUN
gujaf-289	263	2	arena	arena	NOUN
gujaf-289	263	3	,	,	PUNCT
gujaf-289	263	4	m.	m.	NOUN
gujaf-289	263	5	(	(	PUNCT
gujaf-289	263	6	2013	2013	NUM
gujaf-289	263	7	)	)	PUNCT
gujaf-289	263	8	.	.	PUNCT
gujaf-289	264	1	internal	internal	ADJ
gujaf-289	264	2	audit	audit	NOUN
gujaf-289	264	3	in	in	ADP
gujaf-289	264	4	italian	italian	ADJ
gujaf-289	264	5	universities	university	NOUN
gujaf-289	264	6	:	:	PUNCT
gujaf-289	264	7	an	an	DET
gujaf-289	264	8	empirical	empirical	ADJ
gujaf-289	264	9	study	study	NOUN
gujaf-289	264	10	.	.	PUNCT
gujaf-289	265	1	procedia	procedia	PROPN
gujaf-289	265	2	social	social	ADJ
gujaf-289	265	3	and	and	CCONJ
gujaf-289	265	4	behavioral	behavioral	ADJ
gujaf-289	265	5	sciences	science	NOUN
gujaf-289	265	6	,	,	PUNCT
gujaf-289	265	7	93	93	NUM
gujaf-289	265	8	.	.	PUNCT
gujaf-289	266	1	https://doi.org/10.1016/j.sbspro.2013.10.155	https://doi.org/10.1016/j.sbspro.2013.10.155	VERB
gujaf-289	266	2	arnold	arnold	PROPN
gujaf-289	266	3	,	,	PUNCT
gujaf-289	266	4	v.	v.	PROPN
gujaf-289	266	5	,	,	PUNCT
gujaf-289	266	6	benford	benford	NOUN
gujaf-289	266	7	,	,	PUNCT
gujaf-289	266	8	t.	t.	PROPN
gujaf-289	266	9	,	,	PUNCT
gujaf-289	266	10	canada	canada	PROPN
gujaf-289	266	11	,	,	PUNCT
gujaf-289	266	12	j.	j.	PROPN
gujaf-289	266	13	,	,	PUNCT
gujaf-289	266	14	&	&	CCONJ
gujaf-289	266	15	sutton	sutton	PROPN
gujaf-289	266	16	,	,	PUNCT
gujaf-289	266	17	s.	s.	PROPN
gujaf-289	266	18	g.	g.	PROPN
gujaf-289	266	19	(	(	PUNCT
gujaf-289	266	20	2012	2012	NUM
gujaf-289	266	21	)	)	PUNCT
gujaf-289	266	22	.	.	PUNCT
gujaf-289	267	1	the	the	DET
gujaf-289	267	2	role	role	NOUN
gujaf-289	267	3	of	of	ADP
gujaf-289	267	4	enterprise	enterprise	NOUN
gujaf-289	267	5	risk	risk	NOUN
gujaf-289	267	6	management	management	NOUN
gujaf-289	267	7	and	and	CCONJ
gujaf-289	267	8	organizational	organizational	ADJ
gujaf-289	267	9	strategic	strategic	ADJ
gujaf-289	267	10	flexibility	flexibility	NOUN
gujaf-289	267	11	in	in	ADP
gujaf-289	267	12	easing	ease	VERB
gujaf-289	267	13	new	new	ADJ
gujaf-289	267	14	regulatory	regulatory	ADJ
gujaf-289	267	15	compliance	compliance	NOUN
gujaf-289	267	16	.	.	PUNCT
gujaf-289	268	1	ssrn	ssrn	PROPN
gujaf-289	268	2	electronic	electronic	ADJ
gujaf-289	268	3	journal	journal	NOUN
gujaf-289	268	4	.	.	PUNCT
gujaf-289	269	1	https://doi.org/10.2139/ssrn.1371231	https://doi.org/10.2139/ssrn.1371231	PROPN
gujaf-289	269	2	azizah	azizah	PROPN
gujaf-289	269	3	,	,	PUNCT
gujaf-289	269	4	i.	i.	PROPN
gujaf-289	269	5	,	,	PUNCT
gujaf-289	269	6	&	&	CCONJ
gujaf-289	269	7	farid	farid	PROPN
gujaf-289	269	8	,	,	PUNCT
gujaf-289	269	9	n.	n.	PROPN
gujaf-289	269	10	f.	f.	PROPN
gujaf-289	269	11	(	(	PUNCT
gujaf-289	269	12	2021	2021	NUM
gujaf-289	269	13	)	)	PUNCT
gujaf-289	269	14	.	.	PUNCT
gujaf-289	270	1	pengaruh	pengaruh	PROPN
gujaf-289	270	2	pemanfaatan	pemanfaatan	PROPN
gujaf-289	270	3	teknologi	teknologi	PROPN
gujaf-289	270	4	informasi	informasi	PROPN
gujaf-289	270	5	dan	dan	PROPN
gujaf-289	270	6	kompetensi	kompetensi	PROPN
gujaf-289	270	7	terhadap	terhadap	PROPN
gujaf-289	270	8	efektivitas	efektivitas	PROPN
gujaf-289	270	9	audit	audit	PROPN
gujaf-289	270	10	internal	internal	PROPN
gujaf-289	270	11	dengan	dengan	PROPN
gujaf-289	270	12	dukungan	dukungan	PROPN
gujaf-289	270	13	manajemen	manajeman	NOUN
gujaf-289	270	14	puncak	puncak	PROPN
gujaf-289	270	15	sebagai	sebagai	PROPN
gujaf-289	270	16	variabel	variabel	PROPN
gujaf-289	270	17	moderasi	moderasi	PROPN
gujaf-289	270	18	.	.	PUNCT
gujaf-289	271	1	disclosure	disclosure	NOUN
gujaf-289	271	2	:	:	PUNCT
gujaf-289	271	3	journal	journal	NOUN
gujaf-289	271	4	of	of	ADP
gujaf-289	271	5	gusau	gusau	PROPN
gujaf-289	271	6	journal	journal	PROPN
gujaf-289	271	7	of	of	ADP
gujaf-289	271	8	accounting	accounting	NOUN
gujaf-289	271	9	and	and	CCONJ
gujaf-289	271	10	finance	finance	NOUN
gujaf-289	271	11	,	,	PUNCT
gujaf-289	271	12	vol	vol	NOUN
gujaf-289	271	13	.	.	PROPN
gujaf-289	271	14	5	5	NUM
gujaf-289	271	15	,	,	PUNCT
gujaf-289	271	16	issue	issue	NOUN
gujaf-289	271	17	1	1	NUM
gujaf-289	271	18	,	,	PUNCT
gujaf-289	271	19	april	april	PROPN
gujaf-289	271	20	,	,	PUNCT
gujaf-289	271	21	2024	2024	NUM
gujaf-289	271	22	343	343	NUM
gujaf-289	271	23	accounting	accounting	NOUN
gujaf-289	271	24	and	and	CCONJ
gujaf-289	271	25	finance	finance	NOUN
gujaf-289	271	26	,	,	PUNCT
gujaf-289	271	27	1(2	1(2	NUM
gujaf-289	271	28	)	)	PUNCT
gujaf-289	271	29	.	.	PUNCT
gujaf-289	272	1	https://doi.org/10.29240/disclosure.v1i2.3684	https://doi.org/10.29240/disclosure.v1i2.3684	PROPN
gujaf-289	272	2	bagranoff	bagranoff	PROPN
gujaf-289	272	3	n.	n.	PROPN
gujaf-289	272	4	a.	a.	PROPN
gujaf-289	272	5	(	(	PUNCT
gujaf-289	272	6	2010	2010	NUM
gujaf-289	272	7	)	)	PUNCT
gujaf-289	272	8	.	.	PUNCT
gujaf-289	273	1	core	core	NOUN
gujaf-289	273	2	concept	concept	NOUN
gujaf-289	273	3	of	of	ADP
gujaf-289	273	4	accounting	account	VERB
gujaf-289	273	5	information	information	NOUN
gujaf-289	273	6	system	system	NOUN
gujaf-289	273	7	.	.	PUNCT
gujaf-289	274	1	u.s.a	u.s.a	PROPN
gujaf-289	274	2	.	.	PUNCT
gujaf-289	274	3	:	:	PUNCT
gujaf-289	275	1	john	john	PROPN
gujaf-289	275	2	wiley	wiley	PROPN
gujaf-289	275	3	and	and	CCONJ
gujaf-289	275	4	sons	son	NOUN
gujaf-289	275	5	,	,	PUNCT
gujaf-289	275	6	inc	inc	PROPN
gujaf-289	275	7	.	.	PROPN
gujaf-289	275	8	baron	baron	PROPN
gujaf-289	275	9	,	,	PUNCT
gujaf-289	275	10	r.	r.	PROPN
gujaf-289	275	11	m.	m.	PROPN
gujaf-289	275	12	,	,	PUNCT
gujaf-289	275	13	&	&	CCONJ
gujaf-289	275	14	kenny	kenny	PROPN
gujaf-289	275	15	,	,	PUNCT
gujaf-289	275	16	d.	d.	PROPN
gujaf-289	275	17	a.	a.	PROPN
gujaf-289	275	18	(	(	PUNCT
gujaf-289	275	19	1986	1986	NUM
gujaf-289	275	20	)	)	PUNCT
gujaf-289	275	21	.	.	PUNCT
gujaf-289	276	1	baron	baron	PROPN
gujaf-289	276	2	&	&	CCONJ
gujaf-289	276	3	kenny	kenny	PROPN
gujaf-289	276	4	,	,	PUNCT
gujaf-289	276	5	1986	1986	NUM
gujaf-289	276	6	.	.	PUNCT
gujaf-289	277	1	journal	journal	NOUN
gujaf-289	277	2	of	of	ADP
gujaf-289	277	3	personality	personality	NOUN
gujaf-289	277	4	and	and	CCONJ
gujaf-289	277	5	social	social	ADJ
gujaf-289	277	6	psychology	psychology	NOUN
gujaf-289	277	7	,	,	PUNCT
gujaf-289	277	8	51	51	NUM
gujaf-289	277	9	.	.	PUNCT
gujaf-289	277	10	bello	bello	PROPN
gujaf-289	277	11	,	,	PUNCT
gujaf-289	277	12	s.	s.	PROPN
gujaf-289	277	13	m.	m.	PROPN
gujaf-289	277	14	,	,	PUNCT
gujaf-289	277	15	ayoib	ayoib	NOUN
gujaf-289	277	16	,	,	PUNCT
gujaf-289	277	17	c.	c.	PROPN
gujaf-289	277	18	a.	a.	PROPN
gujaf-289	277	19	,	,	PUNCT
gujaf-289	277	20	&	&	CCONJ
gujaf-289	277	21	yusof	yusof	PROPN
gujaf-289	277	22	,	,	PUNCT
gujaf-289	278	1	n.	n.	PROPN
gujaf-289	278	2	z.	z.	PROPN
gujaf-289	278	3	m.	m.	PROPN
gujaf-289	278	4	(	(	PUNCT
gujaf-289	278	5	2017	2017	NUM
gujaf-289	278	6	)	)	PUNCT
gujaf-289	278	7	.	.	PUNCT
gujaf-289	279	1	the	the	DET
gujaf-289	279	2	moderating	moderate	VERB
gujaf-289	279	3	effects	effect	NOUN
gujaf-289	279	4	of	of	ADP
gujaf-289	279	5	top	top	ADJ
gujaf-289	279	6	management	management	NOUN
gujaf-289	279	7	support	support	NOUN
gujaf-289	279	8	on	on	ADP
gujaf-289	279	9	the	the	DET
gujaf-289	279	10	relationship	relationship	NOUN
gujaf-289	279	11	between	between	ADP
gujaf-289	279	12	internal	internal	ADJ
gujaf-289	279	13	audit	audit	NOUN
gujaf-289	279	14	quality	quality	NOUN
gujaf-289	279	15	and	and	CCONJ
gujaf-289	279	16	organisational	organisational	ADJ
gujaf-289	279	17	performance	performance	NOUN
gujaf-289	279	18	of	of	ADP
gujaf-289	279	19	nigerian	nigerian	ADJ
gujaf-289	279	20	universities	university	NOUN
gujaf-289	279	21	.	.	PUNCT
gujaf-289	280	1	research	research	NOUN
gujaf-289	280	2	journal	journal	PROPN
gujaf-289	280	3	of	of	ADP
gujaf-289	280	4	finance	finance	NOUN
gujaf-289	280	5	and	and	CCONJ
gujaf-289	280	6	accounting	accounting	NOUN
gujaf-289	280	7	,	,	PUNCT
gujaf-289	280	8	8(12	8(12	NUM
gujaf-289	280	9	)	)	PUNCT
gujaf-289	280	10	.	.	PUNCT
gujaf-289	281	1	chair	chair	NOUN
gujaf-289	281	2	,	,	PUNCT
gujaf-289	281	3	claudio	claudio	PROPN
gujaf-289	281	4	cilli	cilli	PROPN
gujaf-289	281	5	,	,	PUNCT
gujaf-289	281	6	ph.d	ph.d	PROPN
gujaf-289	281	7	.	.	PROPN
gujaf-289	281	8	,	,	PUNCT
gujaf-289	281	9	cisa	cisa	PROPN
gujaf-289	281	10	,	,	PUNCT
gujaf-289	281	11	cia	cia	PROPN
gujaf-289	281	12	,	,	PUNCT
gujaf-289	281	13	c.	c.	PROPN
gujaf-289	281	14	(	(	PUNCT
gujaf-289	281	15	2004	2004	NUM
gujaf-289	281	16	)	)	PUNCT
gujaf-289	281	17	.	.	PUNCT
gujaf-289	282	1	is	be	AUX
gujaf-289	282	2	auditing	auditing	NOUN
gujaf-289	282	3	procedure	procedure	NOUN
gujaf-289	282	4	:	:	PUNCT
gujaf-289	282	5	p8	p8	ADJ
gujaf-289	282	6	security	security	NOUN
gujaf-289	282	7	assessment	assessment	NOUN
gujaf-289	282	8	penetration	penetration	NOUN
gujaf-289	282	9	testing	testing	NOUN
gujaf-289	282	10	and	and	CCONJ
gujaf-289	282	11	vulnerability	vulnerability	NOUN
gujaf-289	282	12	analysis	analysis	NOUN
gujaf-289	282	13	.	.	PUNCT
gujaf-289	283	1	is	be	AUX
gujaf-289	283	2	auditing	auditing	NOUN
gujaf-289	283	3	procedure	procedure	NOUN
gujaf-289	283	4	.	.	PUNCT
gujaf-289	284	1	cohen	cohen	PROPN
gujaf-289	284	2	,	,	PUNCT
gujaf-289	284	3	a.	a.	PROPN
gujaf-289	284	4	,	,	PUNCT
gujaf-289	284	5	&	&	CCONJ
gujaf-289	284	6	sayag	sayag	PROPN
gujaf-289	284	7	,	,	PUNCT
gujaf-289	284	8	g.	g.	PROPN
gujaf-289	284	9	(	(	PUNCT
gujaf-289	284	10	2010	2010	NUM
gujaf-289	284	11	)	)	PUNCT
gujaf-289	284	12	.	.	PUNCT
gujaf-289	285	1	the	the	DET
gujaf-289	285	2	effectiveness	effectiveness	NOUN
gujaf-289	285	3	of	of	ADP
gujaf-289	285	4	internal	internal	ADJ
gujaf-289	285	5	auditing	auditing	NOUN
gujaf-289	285	6	:	:	PUNCT
gujaf-289	285	7	an	an	DET
gujaf-289	285	8	empirical	empirical	ADJ
gujaf-289	285	9	examination	examination	NOUN
gujaf-289	285	10	of	of	ADP
gujaf-289	285	11	its	its	PRON
gujaf-289	285	12	determinants	determinant	NOUN
gujaf-289	285	13	in	in	ADP
gujaf-289	285	14	israeli	israeli	ADJ
gujaf-289	285	15	organisations	organisation	NOUN
gujaf-289	285	16	.	.	PUNCT
gujaf-289	286	1	australian	australian	ADJ
gujaf-289	286	2	accounting	accounting	NOUN
gujaf-289	286	3	review	review	PROPN
gujaf-289	286	4	,	,	PUNCT
gujaf-289	286	5	20(3	20(3	NUM
gujaf-289	286	6	)	)	PUNCT
gujaf-289	286	7	.	.	PUNCT
gujaf-289	287	1	https://doi.org/10.1111/j.18352561.2010.00097.x	https://doi.org/10.1111/j.18352561.2010.00097.x	X
gujaf-289	287	2	davis	davis	PROPN
gujaf-289	287	3	,	,	PUNCT
gujaf-289	287	4	j.	j.	PROPN
gujaf-289	287	5	r.	r.	PROPN
gujaf-289	287	6	,	,	PUNCT
gujaf-289	287	7	dilts	dilt	NOUN
gujaf-289	287	8	,	,	PUNCT
gujaf-289	287	9	d.	d.	PROPN
gujaf-289	287	10	a.	a.	PROPN
gujaf-289	287	11	,	,	PUNCT
gujaf-289	287	12	haber	haber	PROPN
gujaf-289	287	13	,	,	PUNCT
gujaf-289	287	14	l.	l.	PROPN
gujaf-289	287	15	j.	j.	PROPN
gujaf-289	287	16	,	,	PUNCT
gujaf-289	287	17	&	&	CCONJ
gujaf-289	287	18	bailik	bailik	PROPN
gujaf-289	287	19	,	,	PUNCT
gujaf-289	287	20	d.	d.	PROPN
gujaf-289	287	21	(	(	PUNCT
gujaf-289	287	22	1997	1997	NUM
gujaf-289	287	23	)	)	PUNCT
gujaf-289	287	24	.	.	PUNCT
gujaf-289	288	1	assessing	assess	VERB
gujaf-289	288	2	what	what	PRON
gujaf-289	288	3	professors	professor	NOUN
gujaf-289	288	4	do	do	VERB
gujaf-289	288	5	:	:	PUNCT
gujaf-289	288	6	an	an	DET
gujaf-289	288	7	introduction	introduction	NOUN
gujaf-289	288	8	to	to	ADP
gujaf-289	288	9	academic	academic	ADJ
gujaf-289	288	10	performance	performance	NOUN
gujaf-289	288	11	appraisal	appraisal	NOUN
gujaf-289	288	12	in	in	ADP
gujaf-289	288	13	higher	high	ADJ
gujaf-289	288	14	education	education	NOUN
gujaf-289	288	15	.	.	PUNCT
gujaf-289	289	1	the	the	DET
gujaf-289	289	2	journal	journal	NOUN
gujaf-289	289	3	of	of	ADP
gujaf-289	289	4	higher	high	ADJ
gujaf-289	289	5	education	education	NOUN
gujaf-289	289	6	,	,	PUNCT
gujaf-289	289	7	68(1	68(1	NOUN
gujaf-289	289	8	)	)	PUNCT
gujaf-289	289	9	.	.	PUNCT
gujaf-289	290	1	https://doi.org/10.2307/2959939	https://doi.org/10.2307/2959939	X
gujaf-289	291	1	dellai	dellai	PROPN
gujaf-289	291	2	,	,	PUNCT
gujaf-289	291	3	h.	h.	PROPN
gujaf-289	291	4	(	(	PUNCT
gujaf-289	291	5	2015	2015	NUM
gujaf-289	291	6	)	)	PUNCT
gujaf-289	291	7	.	.	PUNCT
gujaf-289	292	1	factors	factor	NOUN
gujaf-289	292	2	affecting	affect	VERB
gujaf-289	292	3	the	the	DET
gujaf-289	292	4	internal	internal	ADJ
gujaf-289	292	5	audit	audit	NOUN
gujaf-289	292	6	effectiveness	effectiveness	NOUN
gujaf-289	292	7	.	.	PUNCT
gujaf-289	293	1	factors	factor	NOUN
gujaf-289	293	2	affecting	affect	VERB
gujaf-289	293	3	the	the	DET
gujaf-289	293	4	internal	internal	ADJ
gujaf-289	293	5	audit	audit	NOUN
gujaf-289	293	6	effectiveness	effectiveness	NOUN
gujaf-289	293	7	,	,	PUNCT
gujaf-289	293	8	12(2	12(2	NUM
gujaf-289	293	9	)	)	PUNCT
gujaf-289	293	10	.	.	PUNCT
gujaf-289	294	1	diamastuti	diamastuti	PROPN
gujaf-289	294	2	,	,	PUNCT
gujaf-289	294	3	e.	e.	PROPN
gujaf-289	294	4	(	(	PUNCT
gujaf-289	294	5	2017	2017	NUM
gujaf-289	294	6	)	)	PUNCT
gujaf-289	294	7	.	.	PUNCT
gujaf-289	295	1	deontologi	deontologi	PROPN
gujaf-289	295	2	dalam	dalam	PROPN
gujaf-289	295	3	praktik	praktik	PROPN
gujaf-289	295	4	etika	etika	PROPN
gujaf-289	295	5	.	.	PUNCT
gujaf-289	296	1	simposium	simposium	PROPN
gujaf-289	296	2	nasional	nasional	PROPN
gujaf-289	296	3	akuntansi	akuntansi	PROPN
gujaf-289	296	4	xx	xx	PROPN
gujaf-289	296	5	.	.	PUNCT
gujaf-289	297	1	drogalas	drogala	NOUN
gujaf-289	297	2	,	,	PUNCT
gujaf-289	297	3	g.	g.	PROPN
gujaf-289	297	4	,	,	PUNCT
gujaf-289	297	5	karagiorgos	karagiorgos	PROPN
gujaf-289	297	6	,	,	PUNCT
gujaf-289	297	7	t.	t.	PROPN
gujaf-289	297	8	,	,	PUNCT
gujaf-289	297	9	&	&	CCONJ
gujaf-289	297	10	arampatzis	arampatzi	NOUN
gujaf-289	297	11	,	,	PUNCT
gujaf-289	297	12	k.	k.	PROPN
gujaf-289	297	13	(	(	PUNCT
gujaf-289	297	14	2015	2015	NUM
gujaf-289	297	15	)	)	PUNCT
gujaf-289	297	16	.	.	PUNCT
gujaf-289	298	1	factors	factor	NOUN
gujaf-289	298	2	associated	associate	VERB
gujaf-289	298	3	with	with	ADP
gujaf-289	298	4	internal	internal	ADJ
gujaf-289	298	5	audit	audit	NOUN
gujaf-289	298	6	effectiveness	effectiveness	NOUN
gujaf-289	298	7	:	:	PUNCT
gujaf-289	298	8	evidence	evidence	NOUN
gujaf-289	298	9	from	from	ADP
gujaf-289	298	10	greece	greece	PROPN
gujaf-289	298	11	.	.	PROPN
gujaf-289	299	1	journal	journal	PROPN
gujaf-289	299	2	of	of	ADP
gujaf-289	299	3	accounting	accounting	NOUN
gujaf-289	299	4	and	and	CCONJ
gujaf-289	299	5	taxation	taxation	NOUN
gujaf-289	299	6	,	,	PUNCT
gujaf-289	299	7	7(7	7(7	NUM
gujaf-289	299	8	)	)	PUNCT
gujaf-289	299	9	.	.	PUNCT
gujaf-289	300	1	https://doi.org/10.5897/jat2015.0182	https://doi.org/10.5897/jat2015.0182	PROPN
gujaf-289	301	1	el	el	PROPN
gujaf-289	301	2	-	-	PUNCT
gujaf-289	301	3	sayed	say	VERB
gujaf-289	301	4	ebaid	ebaid	PROPN
gujaf-289	301	5	,	,	PUNCT
gujaf-289	301	6	i.	i.	PROPN
gujaf-289	301	7	(	(	PUNCT
gujaf-289	301	8	2011	2011	NUM
gujaf-289	301	9	)	)	PUNCT
gujaf-289	301	10	.	.	PUNCT
gujaf-289	302	1	internal	internal	ADJ
gujaf-289	302	2	audit	audit	NOUN
gujaf-289	302	3	function	function	NOUN
gujaf-289	302	4	:	:	PUNCT
gujaf-289	302	5	an	an	DET
gujaf-289	302	6	exploratory	exploratory	ADJ
gujaf-289	302	7	study	study	NOUN
gujaf-289	302	8	from	from	ADP
gujaf-289	302	9	egyptian	egyptian	ADJ
gujaf-289	302	10	listed	list	VERB
gujaf-289	302	11	firms	firm	NOUN
gujaf-289	302	12	.	.	PUNCT
gujaf-289	303	1	international	international	ADJ
gujaf-289	303	2	journal	journal	PROPN
gujaf-289	303	3	of	of	ADP
gujaf-289	303	4	law	law	NOUN
gujaf-289	303	5	and	and	CCONJ
gujaf-289	303	6	management	management	NOUN
gujaf-289	303	7	,	,	PUNCT
gujaf-289	303	8	53(2	53(2	NUM
gujaf-289	303	9	)	)	PUNCT
gujaf-289	303	10	.	.	PUNCT
gujaf-289	304	1	https://doi.org/10.1108/17542431111119397	https://doi.org/10.1108/17542431111119397	NOUN
gujaf-289	304	2	endaya	endaya	PROPN
gujaf-289	304	3	,	,	PUNCT
gujaf-289	304	4	k.	k.	PROPN
gujaf-289	304	5	a.	a.	PROPN
gujaf-289	304	6	,	,	PUNCT
gujaf-289	304	7	&	&	CCONJ
gujaf-289	304	8	hanefah	hanefah	PROPN
gujaf-289	304	9	,	,	PUNCT
gujaf-289	304	10	m.	m.	NOUN
gujaf-289	304	11	m.	m.	NOUN
gujaf-289	304	12	(	(	PUNCT
gujaf-289	304	13	2016	2016	NUM
gujaf-289	304	14	)	)	PUNCT
gujaf-289	304	15	.	.	PUNCT
gujaf-289	305	1	internal	internal	ADJ
gujaf-289	305	2	auditor	auditor	PROPN
gujaf-289	305	3	characteristics	characteristic	NOUN
gujaf-289	305	4	,	,	PUNCT
gujaf-289	305	5	internal	internal	ADJ
gujaf-289	305	6	audit	audit	NOUN
gujaf-289	305	7	effectiveness	effectiveness	NOUN
gujaf-289	305	8	,	,	PUNCT
gujaf-289	305	9	and	and	CCONJ
gujaf-289	305	10	moderating	moderate	VERB
gujaf-289	305	11	effect	effect	NOUN
gujaf-289	305	12	of	of	ADP
gujaf-289	305	13	senior	senior	ADJ
gujaf-289	305	14	management	management	NOUN
gujaf-289	305	15	.	.	PUNCT
gujaf-289	306	1	journal	journal	NOUN
gujaf-289	306	2	of	of	ADP
gujaf-289	306	3	economic	economic	ADJ
gujaf-289	306	4	and	and	CCONJ
gujaf-289	306	5	administrative	administrative	ADJ
gujaf-289	306	6	sciences	science	NOUN
gujaf-289	306	7	,	,	PUNCT
gujaf-289	306	8	32(2	32(2	NUM
gujaf-289	306	9	)	)	PUNCT
gujaf-289	306	10	.	.	PUNCT
gujaf-289	307	1	https://doi.org/10.1108/jeas07-2015-0023	https://doi.org/10.1108/jeas07-2015-0023	PROPN
gujaf-289	308	1	ethel	ethel	PROPN
gujaf-289	308	2	,	,	PUNCT
gujaf-289	308	3	o.	o.	PROPN
gujaf-289	308	4	,	,	PUNCT
gujaf-289	308	5	francis	francis	PROPN
gujaf-289	308	6	,	,	PUNCT
gujaf-289	308	7	e.	e.	PROPN
gujaf-289	308	8	e.	e.	PROPN
gujaf-289	308	9	,	,	PUNCT
gujaf-289	308	10	&	&	CCONJ
gujaf-289	308	11	florence	florence	NOUN
gujaf-289	308	12	,	,	PUNCT
gujaf-289	308	13	o.	o.	NOUN
gujaf-289	308	14	o.	o.	NOUN
gujaf-289	308	15	(	(	PUNCT
gujaf-289	308	16	2021	2021	NUM
gujaf-289	308	17	)	)	PUNCT
gujaf-289	308	18	.	.	PUNCT
gujaf-289	309	1	internal	internal	ADJ
gujaf-289	309	2	audit	audit	NOUN
gujaf-289	309	3	effectiveness	effectiveness	NOUN
gujaf-289	309	4	in	in	ADP
gujaf-289	309	5	the	the	DET
gujaf-289	309	6	public	public	ADJ
gujaf-289	309	7	health	health	NOUN
gujaf-289	309	8	sector	sector	NOUN
gujaf-289	309	9	in	in	ADP
gujaf-289	309	10	south	south	ADJ
gujaf-289	309	11	-	-	PUNCT
gujaf-289	309	12	south	south	PROPN
gujaf-289	309	13	nigeria	nigeria	PROPN
gujaf-289	309	14	.	.	PUNCT
gujaf-289	310	1	united	united	PROPN
gujaf-289	310	2	international	international	PROPN
gujaf-289	310	3	journal	journal	PROPN
gujaf-289	310	4	for	for	ADP
gujaf-289	310	5	research	research	NOUN
gujaf-289	310	6	&	&	CCONJ
gujaf-289	310	7	technology	technology	NOUN
gujaf-289	310	8	,	,	PUNCT
gujaf-289	310	9	02(08	02(08	PROPN
gujaf-289	310	10	)	)	PUNCT
gujaf-289	310	11	.	.	PUNCT
gujaf-289	311	1	gusau	gusau	PROPN
gujaf-289	311	2	journal	journal	PROPN
gujaf-289	311	3	of	of	ADP
gujaf-289	311	4	accounting	accounting	NOUN
gujaf-289	311	5	and	and	CCONJ
gujaf-289	311	6	finance	finance	NOUN
gujaf-289	311	7	,	,	PUNCT
gujaf-289	311	8	vol	vol	NOUN
gujaf-289	311	9	.	.	PROPN
gujaf-289	311	10	5	5	NUM
gujaf-289	311	11	,	,	PUNCT
gujaf-289	311	12	issue	issue	NOUN
gujaf-289	311	13	1	1	NUM
gujaf-289	311	14	,	,	PUNCT
gujaf-289	311	15	april	april	PROPN
gujaf-289	311	16	,	,	PUNCT
gujaf-289	311	17	2024	2024	NUM
gujaf-289	311	18	344	344	NUM
gujaf-289	311	19	eulerich	eulerich	NOUN
gujaf-289	311	20	,	,	PUNCT
gujaf-289	311	21	m.	m.	NOUN
gujaf-289	311	22	,	,	PUNCT
gujaf-289	311	23	wagener	wagener	NOUN
gujaf-289	311	24	,	,	PUNCT
gujaf-289	311	25	m.	m.	NOUN
gujaf-289	311	26	,	,	PUNCT
gujaf-289	311	27	&	&	CCONJ
gujaf-289	311	28	wood	wood	PROPN
gujaf-289	311	29	,	,	PUNCT
gujaf-289	311	30	d.	d.	PROPN
gujaf-289	311	31	a.	a.	PROPN
gujaf-289	311	32	(	(	PUNCT
gujaf-289	311	33	2021	2021	NUM
gujaf-289	311	34	)	)	PUNCT
gujaf-289	311	35	.	.	PUNCT
gujaf-289	312	1	evidence	evidence	NOUN
gujaf-289	312	2	on	on	ADP
gujaf-289	312	3	internal	internal	ADJ
gujaf-289	312	4	audit	audit	NOUN
gujaf-289	312	5	effectiveness	effectiveness	NOUN
gujaf-289	312	6	from	from	ADP
gujaf-289	312	7	transitioning	transition	VERB
gujaf-289	312	8	to	to	ADP
gujaf-289	312	9	remote	remote	ADJ
gujaf-289	312	10	audits	audits	NOUN
gujaf-289	312	11	because	because	SCONJ
gujaf-289	312	12	of	of	ADP
gujaf-289	312	13	covid-19	covid-19	PROPN
gujaf-289	312	14	.	.	PUNCT
gujaf-289	313	1	ssrn	ssrn	PROPN
gujaf-289	313	2	electronic	electronic	ADJ
gujaf-289	313	3	journal	journal	PROPN
gujaf-289	313	4	.	.	PUNCT
gujaf-289	314	1	https://doi.org/10.2139/ssrn.3774050	https://doi.org/10.2139/ssrn.3774050	PROPN
gujaf-289	314	2	fitrawansyah	fitrawansyah	NOUN
gujaf-289	314	3	,	,	PUNCT
gujaf-289	314	4	p.	p.	NOUN
gujaf-289	314	5	(	(	PUNCT
gujaf-289	314	6	2015	2015	NUM
gujaf-289	314	7	)	)	PUNCT
gujaf-289	314	8	.	.	PUNCT
gujaf-289	315	1	the	the	DET
gujaf-289	315	2	roles	role	NOUN
gujaf-289	315	3	of	of	ADP
gujaf-289	315	4	information	information	NOUN
gujaf-289	315	5	technology	technology	NOUN
gujaf-289	315	6	in	in	ADP
gujaf-289	315	7	acounting	acounte	VERB
gujaf-289	315	8	information	information	NOUN
gujaf-289	315	9	system	system	NOUN
gujaf-289	315	10	audit	audit	NOUN
gujaf-289	315	11	.	.	PUNCT
gujaf-289	316	1	research	research	NOUN
gujaf-289	316	2	journal	journal	PROPN
gujaf-289	316	3	of	of	ADP
gujaf-289	316	4	finance	finance	NOUN
gujaf-289	316	5	and	and	CCONJ
gujaf-289	316	6	accounting	accounting	NOUN
gujaf-289	316	7	www.iiste.org	www.iiste.org	PROPN
gujaf-289	316	8	issn	issn	PROPN
gujaf-289	316	9	,	,	PUNCT
gujaf-289	316	10	6(9	6(9	NUM
gujaf-289	316	11	)	)	PUNCT
gujaf-289	316	12	.	.	PUNCT
gujaf-289	317	1	gansberghe	gansberghe	PROPN
gujaf-289	317	2	,	,	PUNCT
gujaf-289	317	3	v.	v.	PROPN
gujaf-289	317	4	,	,	PUNCT
gujaf-289	317	5	&	&	CCONJ
gujaf-289	317	6	nordin	nordin	PROPN
gujaf-289	317	7	,	,	PUNCT
gujaf-289	317	8	c.	c.	PROPN
gujaf-289	317	9	(	(	PUNCT
gujaf-289	317	10	2005	2005	NUM
gujaf-289	317	11	)	)	PUNCT
gujaf-289	317	12	.	.	PUNCT
gujaf-289	318	1	internal	internal	ADJ
gujaf-289	318	2	auditing	auditing	NOUN
gujaf-289	318	3	in	in	ADP
gujaf-289	318	4	the	the	DET
gujaf-289	318	5	public	public	ADJ
gujaf-289	318	6	sector	sector	NOUN
gujaf-289	318	7	:	:	PUNCT
gujaf-289	318	8	a	a	DET
gujaf-289	318	9	consultative	consultative	ADJ
gujaf-289	318	10	forum	forum	NOUN
gujaf-289	318	11	in	in	ADP
gujaf-289	318	12	nairobi	nairobi	PROPN
gujaf-289	318	13	,	,	PUNCT
gujaf-289	318	14	kenya	kenya	PROPN
gujaf-289	318	15	,	,	PUNCT
gujaf-289	318	16	shores	shore	VERB
gujaf-289	318	17	up	up	ADP
gujaf-289	318	18	best	good	ADJ
gujaf-289	318	19	practices	practice	NOUN
gujaf-289	318	20	for	for	ADP
gujaf-289	318	21	government	government	NOUN
gujaf-289	318	22	audit	audit	NOUN
gujaf-289	318	23	professionals	professional	NOUN
gujaf-289	318	24	in	in	ADP
gujaf-289	318	25	developing	develop	VERB
gujaf-289	318	26	nations	nation	NOUN
gujaf-289	318	27	.	.	PUNCT
gujaf-289	319	1	internal	internal	ADJ
gujaf-289	319	2	auditor	auditor	NOUN
gujaf-289	319	3	,	,	PUNCT
gujaf-289	319	4	62(4	62(4	NUM
gujaf-289	319	5	)	)	PUNCT
gujaf-289	319	6	.	.	PUNCT
gujaf-289	320	1	gaosong	gaosong	PROPN
gujaf-289	320	2	,	,	PUNCT
gujaf-289	320	3	q.	q.	PROPN
gujaf-289	320	4	,	,	PUNCT
gujaf-289	320	5	&	&	CCONJ
gujaf-289	320	6	leping	leping	PROPN
gujaf-289	320	7	,	,	PUNCT
gujaf-289	320	8	y.	y.	PROPN
gujaf-289	320	9	(	(	PUNCT
gujaf-289	320	10	2021	2021	NUM
gujaf-289	320	11	)	)	PUNCT
gujaf-289	320	12	.	.	PUNCT
gujaf-289	321	1	measurement	measurement	NOUN
gujaf-289	321	2	of	of	ADP
gujaf-289	321	3	internal	internal	ADJ
gujaf-289	321	4	audit	audit	NOUN
gujaf-289	321	5	effectiveness	effectiveness	NOUN
gujaf-289	321	6	:	:	PUNCT
gujaf-289	321	7	construction	construction	NOUN
gujaf-289	321	8	of	of	ADP
gujaf-289	321	9	index	index	NOUN
gujaf-289	321	10	system	system	NOUN
gujaf-289	321	11	and	and	CCONJ
gujaf-289	321	12	empirical	empirical	ADJ
gujaf-289	321	13	analysis	analysis	NOUN
gujaf-289	321	14	.	.	PUNCT
gujaf-289	322	1	microprocessors	microprocessor	NOUN
gujaf-289	322	2	and	and	CCONJ
gujaf-289	322	3	microsystems	microsystem	NOUN
gujaf-289	322	4	.	.	PUNCT
gujaf-289	323	1	https://doi.org/10.1016/j.micpro.2021.104046	https://doi.org/10.1016/j.micpro.2021.104046	PROPN
gujaf-289	323	2	ghaleb	ghaleb	NOUN
gujaf-289	323	3	,	,	PUNCT
gujaf-289	323	4	b.	b.	PROPN
gujaf-289	323	5	a.	a.	PROPN
gujaf-289	323	6	a.	a.	PROPN
gujaf-289	323	7	,	,	PUNCT
gujaf-289	323	8	kamardin	kamardin	PROPN
gujaf-289	323	9	,	,	PUNCT
gujaf-289	323	10	h.	h.	PROPN
gujaf-289	323	11	,	,	PUNCT
gujaf-289	323	12	&	&	CCONJ
gujaf-289	323	13	al	al	PROPN
gujaf-289	323	14	-	-	PUNCT
gujaf-289	323	15	qadasi	qadasi	PROPN
gujaf-289	323	16	,	,	PUNCT
gujaf-289	323	17	a.	a.	NOUN
gujaf-289	323	18	a.	a.	NOUN
gujaf-289	323	19	(	(	PUNCT
gujaf-289	323	20	2020	2020	NUM
gujaf-289	323	21	)	)	PUNCT
gujaf-289	323	22	.	.	PUNCT
gujaf-289	324	1	internal	internal	ADJ
gujaf-289	324	2	audit	audit	NOUN
gujaf-289	324	3	function	function	NOUN
gujaf-289	324	4	and	and	CCONJ
gujaf-289	324	5	real	real	ADJ
gujaf-289	324	6	earnings	earning	NOUN
gujaf-289	324	7	management	management	NOUN
gujaf-289	324	8	practices	practice	NOUN
gujaf-289	324	9	in	in	ADP
gujaf-289	324	10	an	an	DET
gujaf-289	324	11	emerging	emerge	VERB
gujaf-289	324	12	market	market	NOUN
gujaf-289	324	13	.	.	PUNCT
gujaf-289	325	1	meditari	meditari	ADJ
gujaf-289	325	2	accountancy	accountancy	NOUN
gujaf-289	325	3	research	research	NOUN
gujaf-289	325	4	,	,	PUNCT
gujaf-289	325	5	28(6	28(6	NUM
gujaf-289	325	6	)	)	PUNCT
gujaf-289	325	7	.	.	PUNCT
gujaf-289	326	1	https://doi.org/10.1108/medar-02-20200713	https://doi.org/10.1108/medar-02-20200713	PROPN
gujaf-289	326	2	gramling	gramle	VERB
gujaf-289	326	3	,	,	PUNCT
gujaf-289	326	4	a.	a.	NOUN
gujaf-289	326	5	a.	a.	PROPN
gujaf-289	326	6	,	,	PUNCT
gujaf-289	326	7	maletta	maletta	PROPN
gujaf-289	326	8	,	,	PUNCT
gujaf-289	326	9	m.	m.	NOUN
gujaf-289	326	10	j.	j.	PROPN
gujaf-289	326	11	,	,	PUNCT
gujaf-289	326	12	schneider	schneider	PROPN
gujaf-289	326	13	,	,	PUNCT
gujaf-289	326	14	a.	a.	PROPN
gujaf-289	326	15	,	,	PUNCT
gujaf-289	326	16	&	&	CCONJ
gujaf-289	326	17	church	church	PROPN
gujaf-289	326	18	,	,	PUNCT
gujaf-289	326	19	b.	b.	PROPN
gujaf-289	326	20	k.	k.	PROPN
gujaf-289	326	21	(	(	PUNCT
gujaf-289	326	22	2004	2004	NUM
gujaf-289	326	23	)	)	PUNCT
gujaf-289	326	24	.	.	PUNCT
gujaf-289	327	1	the	the	DET
gujaf-289	327	2	role	role	NOUN
gujaf-289	327	3	of	of	ADP
gujaf-289	327	4	the	the	DET
gujaf-289	327	5	internal	internal	ADJ
gujaf-289	327	6	audit	audit	NOUN
gujaf-289	327	7	function	function	NOUN
gujaf-289	327	8	in	in	ADP
gujaf-289	327	9	corporate	corporate	ADJ
gujaf-289	327	10	governance	governance	NOUN
gujaf-289	327	11	:	:	PUNCT
gujaf-289	327	12	a	a	DET
gujaf-289	327	13	synthesis	synthesis	NOUN
gujaf-289	327	14	of	of	ADP
gujaf-289	327	15	the	the	DET
gujaf-289	327	16	extant	extant	ADJ
gujaf-289	327	17	internal	internal	ADJ
gujaf-289	327	18	auditing	auditing	NOUN
gujaf-289	327	19	literature	literature	NOUN
gujaf-289	327	20	and	and	CCONJ
gujaf-289	327	21	directions	direction	NOUN
gujaf-289	327	22	for	for	ADP
gujaf-289	327	23	future	future	ADJ
gujaf-289	327	24	research	research	NOUN
gujaf-289	327	25	.	.	PUNCT
gujaf-289	328	1	in	in	ADP
gujaf-289	328	2	journal	journal	NOUN
gujaf-289	328	3	of	of	ADP
gujaf-289	328	4	accounting	accounting	NOUN
gujaf-289	328	5	literature	literature	PROPN
gujaf-289	328	6	(	(	PUNCT
gujaf-289	328	7	vol	vol	NOUN
gujaf-289	328	8	.	.	PROPN
gujaf-289	328	9	23	23	NUM
gujaf-289	328	10	)	)	PUNCT
gujaf-289	328	11	.	.	PUNCT
gujaf-289	329	1	hair	hair	NOUN
gujaf-289	329	2	,	,	PUNCT
gujaf-289	329	3	et	et	PROPN
gujaf-289	329	4	al	al	PROPN
gujaf-289	329	5	.	.	PUNCT
gujaf-289	329	6	(	(	PUNCT
gujaf-289	329	7	2017	2017	NUM
gujaf-289	329	8	)	)	PUNCT
gujaf-289	329	9	.	.	PUNCT
gujaf-289	330	1	a	a	DET
gujaf-289	330	2	primer	primer	NOUN
gujaf-289	330	3	on	on	ADP
gujaf-289	330	4	partial	partial	ADJ
gujaf-289	330	5	least	least	ADJ
gujaf-289	330	6	squares	square	NOUN
gujaf-289	330	7	structural	structural	ADJ
gujaf-289	330	8	equation	equation	NOUN
gujaf-289	330	9	modeling	modeling	NOUN
gujaf-289	330	10	(	(	PUNCT
gujaf-289	330	11	pls	pls	INTJ
gujaf-289	330	12	-	-	PUNCT
gujaf-289	330	13	sem	sem	NOUN
gujaf-289	330	14	)	)	PUNCT
gujaf-289	330	15	.	.	PUNCT
gujaf-289	331	1	thousand	thousand	NUM
gujaf-289	331	2	oaks	oak	NOUN
gujaf-289	331	3	.	.	PUNCT
gujaf-289	332	1	in	in	ADP
gujaf-289	332	2	sage	sage	NOUN
gujaf-289	332	3	.	.	PUNCT
gujaf-289	333	1	hair	hair	NOUN
gujaf-289	333	2	et	et	PROPN
gujaf-289	333	3	al	al	PROPN
gujaf-289	333	4	.	.	PROPN
gujaf-289	334	1	(	(	PUNCT
gujaf-289	334	2	2017	2017	NUM
gujaf-289	334	3	)	)	PUNCT
gujaf-289	334	4	.	.	PUNCT
gujaf-289	335	1	a	a	DET
gujaf-289	335	2	primer	primer	NOUN
gujaf-289	335	3	on	on	ADP
gujaf-289	335	4	pls	pls	NOUN
gujaf-289	335	5	-	-	PUNCT
gujaf-289	335	6	sem	sem	NOUN
gujaf-289	335	7	.	.	PUNCT
gujaf-289	336	1	in	in	ADP
gujaf-289	336	2	sage	sage	NOUN
gujaf-289	336	3	publication	publication	NOUN
gujaf-289	336	4	,	,	PUNCT
gujaf-289	336	5	inc	inc	PROPN
gujaf-289	336	6	.	.	PROPN
gujaf-289	336	7	hair	hair	PROPN
gujaf-289	336	8	,	,	PUNCT
gujaf-289	336	9	j.	j.	PROPN
gujaf-289	336	10	f.	f.	PROPN
gujaf-289	336	11	,	,	PUNCT
gujaf-289	336	12	black	black	PROPN
gujaf-289	336	13	,	,	PUNCT
gujaf-289	336	14	w.	w.	PROPN
gujaf-289	336	15	c.	c.	PROPN
gujaf-289	336	16	,	,	PUNCT
gujaf-289	336	17	babin	babin	PROPN
gujaf-289	336	18	,	,	PUNCT
gujaf-289	336	19	b.	b.	PROPN
gujaf-289	336	20	j.	j.	PROPN
gujaf-289	336	21	,	,	PUNCT
gujaf-289	336	22	&	&	CCONJ
gujaf-289	336	23	anderson	anderson	PROPN
gujaf-289	336	24	,	,	PUNCT
gujaf-289	336	25	r.	r.	PROPN
gujaf-289	336	26	e.	e.	PROPN
gujaf-289	336	27	(	(	PUNCT
gujaf-289	336	28	2006	2006	NUM
gujaf-289	336	29	)	)	PUNCT
gujaf-289	336	30	.	.	PUNCT
gujaf-289	337	1	multivariate	multivariate	NOUN
gujaf-289	337	2	data	datum	NOUN
gujaf-289	337	3	analysis	analysis	NOUN
gujaf-289	337	4	(	(	PUNCT
gujaf-289	337	5	6th	6th	ADJ
gujaf-289	337	6	ed	ed	NOUN
gujaf-289	337	7	.	.	PUNCT
gujaf-289	337	8	)	)	PUNCT
gujaf-289	337	9	.	.	PUNCT
gujaf-289	338	1	analysis	analysis	NOUN
gujaf-289	338	2	.	.	PUNCT
gujaf-289	339	1	hair	hair	NOUN
gujaf-289	339	2	,	,	PUNCT
gujaf-289	339	3	j.	j.	PROPN
gujaf-289	339	4	f.	f.	PROPN
gujaf-289	339	5	,	,	PUNCT
gujaf-289	339	6	black	black	PROPN
gujaf-289	339	7	,	,	PUNCT
gujaf-289	339	8	w.	w.	PROPN
gujaf-289	339	9	c.	c.	PROPN
gujaf-289	339	10	,	,	PUNCT
gujaf-289	339	11	babin	babin	PROPN
gujaf-289	339	12	,	,	PUNCT
gujaf-289	339	13	b.	b.	PROPN
gujaf-289	339	14	j.	j.	PROPN
gujaf-289	339	15	,	,	PUNCT
gujaf-289	339	16	&	&	CCONJ
gujaf-289	339	17	anderson	anderson	PROPN
gujaf-289	339	18	,	,	PUNCT
gujaf-289	339	19	r.	r.	PROPN
gujaf-289	339	20	e.	e.	PROPN
gujaf-289	339	21	(	(	PUNCT
gujaf-289	339	22	2010	2010	NUM
gujaf-289	339	23	)	)	PUNCT
gujaf-289	339	24	.	.	PUNCT
gujaf-289	340	1	multivariate	multivariate	NOUN
gujaf-289	340	2	data	datum	NOUN
gujaf-289	340	3	analysis	analysis	NOUN
gujaf-289	340	4	.	.	PUNCT
gujaf-289	341	1	in	in	ADP
gujaf-289	341	2	vectors	vector	NOUN
gujaf-289	341	3	.	.	PUNCT
gujaf-289	342	1	https://doi.org/10.1016/j.ijpharm.2011.02.019	https://doi.org/10.1016/j.ijpharm.2011.02.019	NUM
gujaf-289	342	2	hair	hair	NOUN
gujaf-289	342	3	,	,	PUNCT
gujaf-289	342	4	j.	j.	PROPN
gujaf-289	342	5	f.	f.	PROPN
gujaf-289	342	6	,	,	PUNCT
gujaf-289	342	7	ringle	ringle	PROPN
gujaf-289	342	8	,	,	PUNCT
gujaf-289	342	9	c.	c.	PROPN
gujaf-289	342	10	m.	m.	PROPN
gujaf-289	342	11	,	,	PUNCT
gujaf-289	342	12	&	&	CCONJ
gujaf-289	342	13	sarstedt	sarstedt	NOUN
gujaf-289	342	14	,	,	PUNCT
gujaf-289	342	15	m.	m.	NOUN
gujaf-289	342	16	(	(	PUNCT
gujaf-289	342	17	2013	2013	NUM
gujaf-289	342	18	)	)	PUNCT
gujaf-289	342	19	.	.	PUNCT
gujaf-289	343	1	pls	pls	NOUN
gujaf-289	343	2	-	-	PUNCT
gujaf-289	343	3	sem	sem	NOUN
gujaf-289	343	4	:	:	PUNCT
gujaf-289	343	5	rigorous	rigorous	ADJ
gujaf-289	343	6	applications	application	NOUN
gujaf-289	343	7	,	,	PUNCT
gujaf-289	343	8	better	well	ADJ
gujaf-289	343	9	results	result	NOUN
gujaf-289	343	10	and	and	CCONJ
gujaf-289	343	11	higher	high	ADJ
gujaf-289	343	12	acceptance	acceptance	NOUN
gujaf-289	343	13	.	.	PUNCT
gujaf-289	344	1	long	long	ADJ
gujaf-289	344	2	range	range	NOUN
gujaf-289	344	3	planning	planning	NOUN
gujaf-289	344	4	,	,	PUNCT
gujaf-289	344	5	46(1	46(1	PROPN
gujaf-289	344	6	-	-	SYM
gujaf-289	344	7	2	2	NUM
gujaf-289	344	8	)	)	PUNCT
gujaf-289	344	9	.	.	PUNCT
gujaf-289	345	1	halbouni	halbouni	PROPN
gujaf-289	345	2	,	,	PUNCT
gujaf-289	345	3	s.	s.	PROPN
gujaf-289	345	4	s.	s.	PROPN
gujaf-289	345	5	,	,	PUNCT
gujaf-289	345	6	obeid	obeid	NOUN
gujaf-289	345	7	,	,	PUNCT
gujaf-289	345	8	n.	n.	NOUN
gujaf-289	345	9	,	,	PUNCT
gujaf-289	345	10	&	&	CCONJ
gujaf-289	345	11	garbou	garbou	PROPN
gujaf-289	345	12	,	,	PUNCT
gujaf-289	345	13	a.	a.	PROPN
gujaf-289	345	14	(	(	PUNCT
gujaf-289	345	15	2016	2016	NUM
gujaf-289	345	16	)	)	PUNCT
gujaf-289	345	17	.	.	PUNCT
gujaf-289	346	1	corporate	corporate	ADJ
gujaf-289	346	2	governance	governance	NOUN
gujaf-289	346	3	and	and	CCONJ
gujaf-289	346	4	information	information	NOUN
gujaf-289	346	5	technology	technology	NOUN
gujaf-289	346	6	in	in	ADP
gujaf-289	346	7	fraud	fraud	NOUN
gujaf-289	346	8	prevention	prevention	NOUN
gujaf-289	346	9	and	and	CCONJ
gujaf-289	346	10	detection	detection	NOUN
gujaf-289	346	11	:	:	PUNCT
gujaf-289	346	12	evidence	evidence	NOUN
gujaf-289	346	13	from	from	ADP
gujaf-289	346	14	the	the	DET
gujaf-289	346	15	uae	uae	PROPN
gujaf-289	346	16	.	.	PROPN
gujaf-289	346	17	managerial	managerial	ADJ
gujaf-289	346	18	auditing	auditing	NOUN
gujaf-289	346	19	journal	journal	NOUN
gujaf-289	346	20	,	,	PUNCT
gujaf-289	346	21	31(6–7	31(6–7	PROPN
gujaf-289	346	22	)	)	PUNCT
gujaf-289	346	23	.	.	PUNCT
gujaf-289	347	1	https://doi.org/10.1108/maj02-2015-1163	https://doi.org/10.1108/maj02-2015-1163	PROPN
gujaf-289	348	1	iankova	iankova	PROPN
gujaf-289	348	2	natchkova	natchkova	PROPN
gujaf-289	348	3	,	,	PUNCT
gujaf-289	348	4	m.	m.	NOUN
gujaf-289	348	5	(	(	PUNCT
gujaf-289	348	6	2019	2019	NUM
gujaf-289	348	7	)	)	PUNCT
gujaf-289	348	8	.	.	PUNCT
gujaf-289	349	1	challenges	challenge	NOUN
gujaf-289	349	2	to	to	ADP
gujaf-289	349	3	professional	professional	ADJ
gujaf-289	349	4	ethics	ethic	NOUN
gujaf-289	349	5	,	,	PUNCT
gujaf-289	349	6	training	training	NOUN
gujaf-289	349	7	and	and	CCONJ
gujaf-289	349	8	continuing	continue	VERB
gujaf-289	349	9	education	education	NOUN
gujaf-289	349	10	of	of	ADP
gujaf-289	349	11	specialists	specialist	NOUN
gujaf-289	349	12	in	in	ADP
gujaf-289	349	13	the	the	DET
gujaf-289	349	14	field	field	NOUN
gujaf-289	349	15	of	of	ADP
gujaf-289	349	16	independent	independent	ADJ
gujaf-289	349	17	financial	financial	ADJ
gujaf-289	349	18	audit	audit	NOUN
gujaf-289	349	19	.	.	PUNCT
gujaf-289	350	1	knowledge	knowledge	PROPN
gujaf-289	350	2	international	international	PROPN
gujaf-289	350	3	journal	journal	PROPN
gujaf-289	350	4	,	,	PUNCT
gujaf-289	350	5	34(5	34(5	PROPN
gujaf-289	350	6	)	)	PUNCT
gujaf-289	350	7	.	.	PUNCT
gujaf-289	351	1	https://doi.org/10.35120/kij34051301n	https://doi.org/10.35120/kij34051301n	NOUN
gujaf-289	351	2	gusau	gusau	PROPN
gujaf-289	351	3	journal	journal	PROPN
gujaf-289	351	4	of	of	ADP
gujaf-289	351	5	accounting	accounting	NOUN
gujaf-289	351	6	and	and	CCONJ
gujaf-289	351	7	finance	finance	NOUN
gujaf-289	351	8	,	,	PUNCT
gujaf-289	351	9	vol	vol	NOUN
gujaf-289	351	10	.	.	PROPN
gujaf-289	351	11	5	5	NUM
gujaf-289	351	12	,	,	PUNCT
gujaf-289	351	13	issue	issue	NOUN
gujaf-289	351	14	1	1	NUM
gujaf-289	351	15	,	,	PUNCT
gujaf-289	351	16	april	april	PROPN
gujaf-289	351	17	,	,	PUNCT
gujaf-289	351	18	2024	2024	NUM
gujaf-289	351	19	345	345	NUM
gujaf-289	351	20	iia	iia	NOUN
gujaf-289	351	21	.	.	PUNCT
gujaf-289	352	1	(	(	PUNCT
gujaf-289	352	2	2010	2010	NUM
gujaf-289	352	3	)	)	PUNCT
gujaf-289	352	4	.	.	PUNCT
gujaf-289	353	1	definition	definition	NOUN
gujaf-289	353	2	of	of	ADP
gujaf-289	353	3	internal	internal	ADJ
gujaf-289	353	4	audit	audit	NOUN
gujaf-289	353	5	.	.	PUNCT
gujaf-289	354	1	in	in	ADP
gujaf-289	354	2	definition	definition	NOUN
gujaf-289	354	3	of	of	ADP
gujaf-289	354	4	internal	internal	ADJ
gujaf-289	354	5	audit	audit	NOUN
gujaf-289	354	6	:	:	PUNCT
gujaf-289	354	7	vol	vol	NOUN
gujaf-289	354	8	.	.	PUNCT
gujaf-289	355	1	the	the	DET
gujaf-289	355	2	global	global	PROPN
gujaf-289	355	3	.	.	PUNCT
gujaf-289	356	1	jensen	jensen	PROPN
gujaf-289	356	2	,	,	PUNCT
gujaf-289	356	3	m.	m.	PROPN
gujaf-289	356	4	c.	c.	PROPN
gujaf-289	356	5	,	,	PUNCT
gujaf-289	356	6	&	&	CCONJ
gujaf-289	356	7	meckling	meckling	PROPN
gujaf-289	356	8	,	,	PUNCT
gujaf-289	356	9	w.	w.	PROPN
gujaf-289	356	10	h.	h.	PROPN
gujaf-289	356	11	(	(	PUNCT
gujaf-289	356	12	1976	1976	NUM
gujaf-289	356	13	)	)	PUNCT
gujaf-289	356	14	.	.	PUNCT
gujaf-289	357	1	theory	theory	NOUN
gujaf-289	357	2	of	of	ADP
gujaf-289	357	3	the	the	DET
gujaf-289	357	4	firm	firm	NOUN
gujaf-289	357	5	:	:	PUNCT
gujaf-289	357	6	managerial	managerial	ADJ
gujaf-289	357	7	behavior	behavior	NOUN
gujaf-289	357	8	,	,	PUNCT
gujaf-289	357	9	agency	agency	NOUN
gujaf-289	357	10	costs	cost	NOUN
gujaf-289	357	11	and	and	CCONJ
gujaf-289	357	12	ownership	ownership	NOUN
gujaf-289	357	13	structure	structure	NOUN
gujaf-289	357	14	.	.	PUNCT
gujaf-289	358	1	journal	journal	NOUN
gujaf-289	358	2	of	of	ADP
gujaf-289	358	3	financial	financial	ADJ
gujaf-289	358	4	economics	economic	NOUN
gujaf-289	358	5	,	,	PUNCT
gujaf-289	358	6	3(4	3(4	NUM
gujaf-289	358	7	)	)	PUNCT
gujaf-289	358	8	.	.	PUNCT
gujaf-289	359	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-289	359	2	joshi	joshi	PROPN
gujaf-289	359	3	,	,	PUNCT
gujaf-289	359	4	p.	p.	PROPN
gujaf-289	359	5	l.	l.	PROPN
gujaf-289	359	6	(	(	PUNCT
gujaf-289	359	7	2021	2021	NUM
gujaf-289	359	8	)	)	PUNCT
gujaf-289	359	9	.	.	PUNCT
gujaf-289	360	1	which	which	DET
gujaf-289	360	2	factors	factor	NOUN
gujaf-289	360	3	affect	affect	VERB
gujaf-289	360	4	the	the	DET
gujaf-289	360	5	internal	internal	ADJ
gujaf-289	360	6	audit	audit	NOUN
gujaf-289	360	7	effectiveness	effectiveness	NOUN
gujaf-289	360	8	in	in	ADP
gujaf-289	360	9	india	india	PROPN
gujaf-289	360	10	?	?	PUNCT
gujaf-289	361	1	indian	indian	PROPN
gujaf-289	361	2	journal	journal	PROPN
gujaf-289	361	3	of	of	ADP
gujaf-289	361	4	commerce	commerce	PROPN
gujaf-289	361	5	&	&	CCONJ
gujaf-289	361	6	management	management	PROPN
gujaf-289	361	7	studies	study	NOUN
gujaf-289	361	8	,	,	PUNCT
gujaf-289	361	9	xii(2	xii(2	PROPN
gujaf-289	361	10	)	)	PUNCT
gujaf-289	361	11	.	.	PUNCT
gujaf-289	362	1	https://doi.org/10.18843/ijcms/v12i2/01	https://doi.org/10.18843/ijcms/v12i2/01	X
gujaf-289	362	2	jurchescu	jurchescu	NOUN
gujaf-289	362	3	,	,	PUNCT
gujaf-289	362	4	m.	m.	NOUN
gujaf-289	362	5	,	,	PUNCT
gujaf-289	362	6	&	&	CCONJ
gujaf-289	362	7	lesconi	lesconi	NOUN
gujaf-289	362	8	-	-	PUNCT
gujaf-289	362	9	frumusanu	frumusanu	ADJ
gujaf-289	362	10	,	,	PUNCT
gujaf-289	362	11	n.-m	n.-m	NOUN
gujaf-289	362	12	.	.	PUNCT
gujaf-289	363	1	(	(	PUNCT
gujaf-289	363	2	2010	2010	NUM
gujaf-289	363	3	)	)	PUNCT
gujaf-289	363	4	.	.	PUNCT
gujaf-289	364	1	internal	internal	ADJ
gujaf-289	364	2	audit	audit	NOUN
gujaf-289	364	3	comparative	comparative	ADJ
gujaf-289	364	4	analysis	analysis	NOUN
gujaf-289	364	5	management	management	NOUN
gujaf-289	364	6	control	control	NOUN
gujaf-289	364	7	concepts	concept	NOUN
gujaf-289	364	8	.	.	PUNCT
gujaf-289	365	1	annals	annal	NOUN
gujaf-289	365	2	of	of	ADP
gujaf-289	365	3	the	the	DET
gujaf-289	365	4	university	university	NOUN
gujaf-289	365	5	of	of	ADP
gujaf-289	365	6	petrosani	petrosani	PROPN
gujaf-289	365	7	 	 	SPACE
gujaf-289	365	8	:	:	PUNCT
gujaf-289	365	9	economics	economic	NOUN
gujaf-289	365	10	,	,	PUNCT
gujaf-289	365	11	10(1	10(1	NUM
gujaf-289	365	12	)	)	PUNCT
gujaf-289	365	13	.	.	PUNCT
gujaf-289	366	1	kelly	kelly	PROPN
gujaf-289	366	2	,	,	PUNCT
gujaf-289	366	3	k.	k.	PROPN
gujaf-289	366	4	c.	c.	PROPN
gujaf-289	366	5	,	,	PUNCT
gujaf-289	366	6	&	&	CCONJ
gujaf-289	366	7	dokubo	dokubo	PROPN
gujaf-289	366	8	,	,	PUNCT
gujaf-289	366	9	k.	k.	PROPN
gujaf-289	366	10	(	(	PUNCT
gujaf-289	366	11	2021	2021	NUM
gujaf-289	366	12	)	)	PUNCT
gujaf-289	366	13	.	.	PUNCT
gujaf-289	367	1	internal	internal	ADJ
gujaf-289	367	2	audit	audit	NOUN
gujaf-289	367	3	function	function	NOUN
gujaf-289	367	4	and	and	CCONJ
gujaf-289	367	5	financial	financial	ADJ
gujaf-289	367	6	performance	performance	NOUN
gujaf-289	367	7	of	of	ADP
gujaf-289	367	8	telecommunication	telecommunication	NOUN
gujaf-289	367	9	firms	firm	NOUN
gujaf-289	367	10	in	in	ADP
gujaf-289	367	11	nigeria	nigeria	PROPN
gujaf-289	367	12	.	.	PUNCT
gujaf-289	368	1	nigerian	nigerian	PROPN
gujaf-289	368	2	journal	journal	PROPN
gujaf-289	368	3	of	of	ADP
gujaf-289	368	4	management	management	NOUN
gujaf-289	368	5	sciences	science	NOUN
gujaf-289	368	6	,	,	PUNCT
gujaf-289	368	7	22(1	22(1	NUM
gujaf-289	368	8	)	)	PUNCT
gujaf-289	368	9	.	.	PUNCT
gujaf-289	369	1	khairunnisa	khairunnisa	PROPN
gujaf-289	369	2	,	,	PUNCT
gujaf-289	369	3	a.	a.	PROPN
gujaf-289	369	4	h.	h.	PROPN
gujaf-289	369	5	,	,	PUNCT
gujaf-289	369	6	ningrum	ningrum	PROPN
gujaf-289	369	7	,	,	PUNCT
gujaf-289	369	8	j.	j.	PROPN
gujaf-289	369	9	w.	w.	PROPN
gujaf-289	369	10	,	,	PUNCT
gujaf-289	369	11	huda	huda	PROPN
gujaf-289	369	12	,	,	PUNCT
gujaf-289	369	13	n.	n.	PROPN
gujaf-289	369	14	,	,	PUNCT
gujaf-289	369	15	&	&	CCONJ
gujaf-289	369	16	rini	rini	PROPN
gujaf-289	369	17	,	,	PUNCT
gujaf-289	369	18	n.	n.	PROPN
gujaf-289	369	19	(	(	PUNCT
gujaf-289	369	20	2020	2020	NUM
gujaf-289	369	21	)	)	PUNCT
gujaf-289	369	22	.	.	PUNCT
gujaf-289	370	1	pengaruh	pengaruh	NOUN
gujaf-289	370	2	brand	brand	NOUN
gujaf-289	370	3	awareness	awareness	PROPN
gujaf-289	370	4	dan	dan	PROPN
gujaf-289	370	5	kepercayaan	kepercayaan	PROPN
gujaf-289	370	6	terhadap	terhadap	PROPN
gujaf-289	370	7	keputusan	keputusan	PROPN
gujaf-289	370	8	menyalurkan	menyalurkan	PROPN
gujaf-289	370	9	zakat	zakat	PROPN
gujaf-289	370	10	dan	dan	PROPN
gujaf-289	370	11	donasi	donasi	PROPN
gujaf-289	370	12	melalui	melalui	PROPN
gujaf-289	370	13	tokopedia	tokopedia	PROPN
gujaf-289	370	14	.	.	PUNCT
gujaf-289	371	1	jurnal	jurnal	ADJ
gujaf-289	371	2	ilmiah	ilmiah	PROPN
gujaf-289	371	3	ekonomi	ekonomi	PROPN
gujaf-289	371	4	islam	islam	PROPN
gujaf-289	371	5	,	,	PUNCT
gujaf-289	371	6	6(2	6(2	NUM
gujaf-289	371	7	)	)	PUNCT
gujaf-289	371	8	.	.	PUNCT
gujaf-289	372	1	https://doi.org/10.29040/jiei.v6i2.761	https://doi.org/10.29040/jiei.v6i2.761	PROPN
gujaf-289	372	2	lee	lee	PROPN
gujaf-289	372	3	,	,	PUNCT
gujaf-289	372	4	s.	s.	PROPN
gujaf-289	372	5	,	,	PUNCT
gujaf-289	372	6	lee	lee	PROPN
gujaf-289	372	7	,	,	PUNCT
gujaf-289	372	8	y.	y.	PROPN
gujaf-289	372	9	,	,	PUNCT
gujaf-289	372	10	lee	lee	PROPN
gujaf-289	372	11	,	,	PUNCT
gujaf-289	372	12	s.	s.	PROPN
gujaf-289	372	13	,	,	PUNCT
gujaf-289	372	14	islam	islam	PROPN
gujaf-289	372	15	,	,	PUNCT
gujaf-289	372	16	s.	s.	PROPN
gujaf-289	372	17	m.	m.	PROPN
gujaf-289	372	18	s.	s.	PROPN
gujaf-289	372	19	,	,	PUNCT
gujaf-289	372	20	kim	kim	PROPN
gujaf-289	372	21	,	,	PUNCT
gujaf-289	372	22	s.-y	s.-y	NOUN
gujaf-289	372	23	.	.	PUNCT
gujaf-289	372	24	,	,	PUNCT
gujaf-289	372	25	shariful	shariful	PROPN
gujaf-289	372	26	islam	islam	PROPN
gujaf-289	372	27	,	,	PUNCT
gujaf-289	372	28	s.	s.	PROPN
gujaf-289	372	29	m.	m.	PROPN
gujaf-289	372	30	,	,	PUNCT
gujaf-289	372	31	kim	kim	PROPN
gujaf-289	372	32	,	,	PUNCT
gujaf-289	372	33	s.-y	s.-y	NOUN
gujaf-289	372	34	.	.	PUNCT
gujaf-289	372	35	,	,	PUNCT
gujaf-289	372	36	wise	wise	INTJ
gujaf-289	372	37	,	,	PUNCT
gujaf-289	372	38	j.	j.	PROPN
gujaf-289	372	39	,	,	PUNCT
gujaf-289	372	40	ibrahim	ibrahim	PROPN
gujaf-289	372	41	,	,	PUNCT
gujaf-289	372	42	k.	k.	PROPN
gujaf-289	372	43	m.	m.	PROPN
gujaf-289	372	44	,	,	PUNCT
gujaf-289	372	45	laaser	laaser	NOUN
gujaf-289	372	46	,	,	PUNCT
gujaf-289	372	47	u.	u.	PROPN
gujaf-289	372	48	,	,	PUNCT
gujaf-289	372	49	khan	khan	PROPN
gujaf-289	372	50	,	,	PUNCT
gujaf-289	372	51	s.	s.	PROPN
gujaf-289	372	52	,	,	PUNCT
gujaf-289	372	53	laaser	laaser	NOUN
gujaf-289	372	54	,	,	PUNCT
gujaf-289	372	55	u.	u.	PROPN
gujaf-289	372	56	,	,	PUNCT
gujaf-289	372	57	khan	khan	PROPN
gujaf-289	372	58	,	,	PUNCT
gujaf-289	372	59	i.	i.	NOUN
gujaf-289	372	60	m.	m.	PROPN
gujaf-289	372	61	,	,	PUNCT
gujaf-289	372	62	laaser	laaser	NOUN
gujaf-289	372	63	,	,	PUNCT
gujaf-289	372	64	u.	u.	PROPN
gujaf-289	372	65	,	,	PUNCT
gujaf-289	372	66	yassin	yassin	PROPN
gujaf-289	372	67	,	,	PUNCT
gujaf-289	372	68	k.	k.	PROPN
gujaf-289	372	69	m.	m.	PROPN
gujaf-289	372	70	,	,	PUNCT
gujaf-289	372	71	hurrelmann	hurrelmann	PROPN
gujaf-289	372	72	,	,	PUNCT
gujaf-289	372	73	k.	k.	PROPN
gujaf-289	372	74	,	,	PUNCT
gujaf-289	372	75	laaser	laaser	NOUN
gujaf-289	372	76	,	,	PUNCT
gujaf-289	372	77	u.	u.	PROPN
gujaf-289	372	78	,	,	PUNCT
gujaf-289	372	79	kaiser	kaiser	PROPN
gujaf-289	372	80	,	,	PUNCT
gujaf-289	372	81	r.	r.	PROPN
gujaf-289	372	82	,	,	PUNCT
gujaf-289	372	83	spiegel	spiegel	PROPN
gujaf-289	372	84	,	,	PUNCT
gujaf-289	372	85	p.	p.	PROPN
gujaf-289	372	86	b.	b.	PROPN
gujaf-289	372	87	,	,	PUNCT
gujaf-289	372	88	…	…	PUNCT
gujaf-289	372	89	puett	puett	NOUN
gujaf-289	372	90	,	,	PUNCT
gujaf-289	372	91	c.	c.	NOUN
gujaf-289	372	92	(	(	PUNCT
gujaf-289	372	93	2018	2018	NUM
gujaf-289	372	94	)	)	PUNCT
gujaf-289	372	95	.	.	PUNCT
gujaf-289	373	1	programmatic	programmatic	ADJ
gujaf-289	373	2	approaches	approach	NOUN
gujaf-289	373	3	to	to	ADP
gujaf-289	373	4	screening	screen	VERB
gujaf-289	373	5	for	for	ADP
gujaf-289	373	6	active	active	ADJ
gujaf-289	373	7	tuberculosis	tuberculosis	NOUN
gujaf-289	373	8	.	.	PUNCT
gujaf-289	374	1	international	international	ADJ
gujaf-289	374	2	journal	journal	NOUN
gujaf-289	374	3	of	of	ADP
gujaf-289	374	4	tuberculosis	tuberculosis	NOUN
gujaf-289	374	5	and	and	CCONJ
gujaf-289	374	6	lung	lung	NOUN
gujaf-289	374	7	disease	disease	NOUN
gujaf-289	374	8	,	,	PUNCT
gujaf-289	374	9	12(1	12(1	NUM
gujaf-289	374	10	)	)	PUNCT
gujaf-289	374	11	.	.	PUNCT
gujaf-289	375	1	manoharan	manoharan	NOUN
gujaf-289	375	2	,	,	PUNCT
gujaf-289	375	3	a.	a.	NOUN
gujaf-289	375	4	,	,	PUNCT
gujaf-289	375	5	&	&	CCONJ
gujaf-289	375	6	melitski	melitski	PROPN
gujaf-289	375	7	,	,	PUNCT
gujaf-289	375	8	j.	j.	PROPN
gujaf-289	375	9	(	(	PUNCT
gujaf-289	375	10	2019	2019	NUM
gujaf-289	375	11	)	)	PUNCT
gujaf-289	375	12	.	.	PUNCT
gujaf-289	376	1	introduction	introduction	NOUN
gujaf-289	376	2	to	to	ADP
gujaf-289	376	3	e	e	NOUN
gujaf-289	376	4	-	-	NOUN
gujaf-289	376	5	government	government	NOUN
gujaf-289	376	6	.	.	PUNCT
gujaf-289	377	1	egovernment	egovernment	NOUN
gujaf-289	377	2	and	and	CCONJ
gujaf-289	377	3	information	information	NOUN
gujaf-289	377	4	technology	technology	NOUN
gujaf-289	377	5	management	management	NOUN
gujaf-289	377	6	:	:	PUNCT
gujaf-289	377	7	concepts	concept	NOUN
gujaf-289	377	8	and	and	CCONJ
gujaf-289	377	9	best	good	ADJ
gujaf-289	377	10	practices	practice	NOUN
gujaf-289	377	11	,	,	PUNCT
gujaf-289	377	12	august	august	PROPN
gujaf-289	377	13	2006	2006	NUM
gujaf-289	377	14	.	.	PUNCT
gujaf-289	378	1	mihret	mihret	PROPN
gujaf-289	378	2	,	,	PUNCT
gujaf-289	378	3	d.	d.	PROPN
gujaf-289	378	4	g.	g.	PROPN
gujaf-289	378	5	,	,	PUNCT
gujaf-289	378	6	&	&	CCONJ
gujaf-289	378	7	yismaw	yismaw	PROPN
gujaf-289	378	8	,	,	PUNCT
gujaf-289	378	9	a.	a.	PROPN
gujaf-289	378	10	w.	w.	PROPN
gujaf-289	378	11	(	(	PUNCT
gujaf-289	378	12	2007	2007	NUM
gujaf-289	378	13	)	)	PUNCT
gujaf-289	378	14	.	.	PUNCT
gujaf-289	379	1	internal	internal	ADJ
gujaf-289	379	2	audit	audit	NOUN
gujaf-289	379	3	effectiveness	effectiveness	NOUN
gujaf-289	379	4	:	:	PUNCT
gujaf-289	379	5	an	an	DET
gujaf-289	379	6	ethiopian	ethiopian	ADJ
gujaf-289	379	7	public	public	ADJ
gujaf-289	379	8	sector	sector	NOUN
gujaf-289	379	9	case	case	NOUN
gujaf-289	379	10	study	study	NOUN
gujaf-289	379	11	.	.	PUNCT
gujaf-289	380	1	managerial	managerial	ADJ
gujaf-289	380	2	auditing	auditing	NOUN
gujaf-289	380	3	journal	journal	NOUN
gujaf-289	380	4	,	,	PUNCT
gujaf-289	380	5	22(5	22(5	NOUN
gujaf-289	380	6	)	)	PUNCT
gujaf-289	380	7	.	.	PUNCT
gujaf-289	381	1	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	PROPN
gujaf-289	381	2	nazri	nazri	NOUN
gujaf-289	381	3	,	,	PUNCT
gujaf-289	381	4	s.	s.	PROPN
gujaf-289	381	5	n.	n.	PROPN
gujaf-289	381	6	f.	f.	PROPN
gujaf-289	381	7	s.	s.	PROPN
gujaf-289	381	8	m.	m.	PROPN
gujaf-289	381	9	,	,	PUNCT
gujaf-289	381	10	rasib	rasib	PROPN
gujaf-289	381	11	,	,	PUNCT
gujaf-289	381	12	m.	m.	NOUN
gujaf-289	381	13	i.	i.	PROPN
gujaf-289	381	14	a.	a.	PROPN
gujaf-289	381	15	,	,	PUNCT
gujaf-289	381	16	&	&	CCONJ
gujaf-289	381	17	zolkifli	zolkifli	PROPN
gujaf-289	381	18	,	,	PUNCT
gujaf-289	381	19	s.	s.	PROPN
gujaf-289	381	20	(	(	PUNCT
gujaf-289	381	21	2019	2019	NUM
gujaf-289	381	22	)	)	PUNCT
gujaf-289	381	23	.	.	PUNCT
gujaf-289	382	1	the	the	DET
gujaf-289	382	2	influence	influence	NOUN
gujaf-289	382	3	of	of	ADP
gujaf-289	382	4	competency	competency	NOUN
gujaf-289	382	5	,	,	PUNCT
gujaf-289	382	6	usage	usage	NOUN
gujaf-289	382	7	of	of	ADP
gujaf-289	382	8	it	it	PRON
gujaf-289	382	9	and	and	CCONJ
gujaf-289	382	10	career	career	NOUN
gujaf-289	382	11	expectation	expectation	NOUN
gujaf-289	382	12	on	on	ADP
gujaf-289	382	13	internal	internal	ADJ
gujaf-289	382	14	auditor	auditor	NOUN
gujaf-289	382	15	’s	’s	PART
gujaf-289	382	16	effectiveness	effectiveness	NOUN
gujaf-289	382	17	in	in	ADP
gujaf-289	382	18	ggovernment	ggovernment	NOUN
gujaf-289	382	19	linked	link	VERB
gujaf-289	382	20	companies	company	NOUN
gujaf-289	382	21	(	(	PUNCT
gujaf-289	382	22	glcs	glcs	NOUN
gujaf-289	382	23	)	)	PUNCT
gujaf-289	382	24	.	.	PUNCT
gujaf-289	383	1	international	international	ADJ
gujaf-289	383	2	journal	journal	PROPN
gujaf-289	383	3	of	of	ADP
gujaf-289	383	4	financial	financial	ADJ
gujaf-289	383	5	research	research	NOUN
gujaf-289	383	6	,	,	PUNCT
gujaf-289	383	7	10(3	10(3	NUM
gujaf-289	383	8	)	)	PUNCT
gujaf-289	383	9	.	.	PUNCT
gujaf-289	384	1	https://doi.org/10.5430/ijfr.v10n3p337	https://doi.org/10.5430/ijfr.v10n3p337	PROPN
gujaf-289	384	2	nour	nour	PROPN
gujaf-289	384	3	,	,	PUNCT
gujaf-289	384	4	a.	a.	PROPN
gujaf-289	384	5	n.	n.	PROPN
gujaf-289	384	6	i.	i.	PROPN
gujaf-289	384	7	,	,	PUNCT
gujaf-289	384	8	&	&	CCONJ
gujaf-289	384	9	tanbour	tanbour	PROPN
gujaf-289	384	10	,	,	PUNCT
gujaf-289	384	11	k.	k.	PROPN
gujaf-289	384	12	m.	m.	PROPN
gujaf-289	384	13	(	(	PUNCT
gujaf-289	384	14	2023	2023	NUM
gujaf-289	384	15	)	)	PUNCT
gujaf-289	384	16	.	.	PUNCT
gujaf-289	385	1	the	the	DET
gujaf-289	385	2	impact	impact	NOUN
gujaf-289	385	3	of	of	ADP
gujaf-289	385	4	the	the	DET
gujaf-289	385	5	code	code	NOUN
gujaf-289	385	6	of	of	ADP
gujaf-289	385	7	professional	professional	ADJ
gujaf-289	385	8	conduct	conduct	NOUN
gujaf-289	385	9	for	for	ADP
gujaf-289	385	10	internal	internal	ADJ
gujaf-289	385	11	auditors	auditor	NOUN
gujaf-289	385	12	on	on	ADP
gujaf-289	385	13	the	the	DET
gujaf-289	385	14	effectiveness	effectiveness	NOUN
gujaf-289	385	15	of	of	ADP
gujaf-289	385	16	internal	internal	ADJ
gujaf-289	385	17	auditing	auditing	NOUN
gujaf-289	385	18	units	unit	NOUN
gujaf-289	385	19	in	in	ADP
gujaf-289	385	20	banks	bank	NOUN
gujaf-289	385	21	listed	list	VERB
gujaf-289	385	22	on	on	ADP
gujaf-289	385	23	the	the	DET
gujaf-289	385	24	palestine	palestine	PROPN
gujaf-289	385	25	stock	stock	PROPN
gujaf-289	385	26	exchange	exchange	PROPN
gujaf-289	385	27	during	during	ADP
gujaf-289	385	28	covid-19	covid-19	PROPN
gujaf-289	385	29	gusau	gusau	ADJ
gujaf-289	385	30	journal	journal	NOUN
gujaf-289	385	31	of	of	ADP
gujaf-289	385	32	accounting	accounting	NOUN
gujaf-289	385	33	and	and	CCONJ
gujaf-289	385	34	finance	finance	NOUN
gujaf-289	385	35	,	,	PUNCT
gujaf-289	385	36	vol	vol	NOUN
gujaf-289	385	37	.	.	PROPN
gujaf-289	385	38	5	5	NUM
gujaf-289	385	39	,	,	PUNCT
gujaf-289	385	40	issue	issue	NOUN
gujaf-289	385	41	1	1	NUM
gujaf-289	385	42	,	,	PUNCT
gujaf-289	385	43	april	april	PROPN
gujaf-289	385	44	,	,	PUNCT
gujaf-289	385	45	2024	2024	NUM
gujaf-289	385	46	346	346	NUM
gujaf-289	385	47	pandemic	pandemic	ADJ
gujaf-289	385	48	.	.	PUNCT
gujaf-289	386	1	lecture	lecture	NOUN
gujaf-289	386	2	notes	note	NOUN
gujaf-289	386	3	in	in	ADP
gujaf-289	386	4	networks	network	NOUN
gujaf-289	386	5	and	and	CCONJ
gujaf-289	386	6	systems	system	NOUN
gujaf-289	386	7	,	,	PUNCT
gujaf-289	386	8	495	495	NUM
gujaf-289	386	9	lnns	lnns	ADJ
gujaf-289	386	10	.	.	PUNCT
gujaf-289	387	1	https://doi.org/10.1007/978-3-031-08954-1_45	https://doi.org/10.1007/978-3-031-08954-1_45	PROPN
gujaf-289	388	1	onay	onay	PROPN
gujaf-289	388	2	,	,	PUNCT
gujaf-289	388	3	a.	a.	NOUN
gujaf-289	388	4	(	(	PUNCT
gujaf-289	388	5	2021	2021	NUM
gujaf-289	388	6	)	)	PUNCT
gujaf-289	388	7	.	.	PUNCT
gujaf-289	389	1	factors	factor	NOUN
gujaf-289	389	2	affecting	affect	VERB
gujaf-289	389	3	the	the	DET
gujaf-289	389	4	internal	internal	ADJ
gujaf-289	389	5	audit	audit	NOUN
gujaf-289	389	6	effectiveness	effectiveness	NOUN
gujaf-289	389	7	:	:	PUNCT
gujaf-289	389	8	a	a	DET
gujaf-289	389	9	research	research	NOUN
gujaf-289	389	10	of	of	ADP
gujaf-289	389	11	the	the	DET
gujaf-289	389	12	turkish	turkish	ADJ
gujaf-289	389	13	private	private	ADJ
gujaf-289	389	14	sector	sector	NOUN
gujaf-289	389	15	organizations	organization	NOUN
gujaf-289	389	16	author	author	NOUN
gujaf-289	389	17	profile	profile	NOUN
gujaf-289	389	18	:	:	PUNCT
gujaf-289	389	19	ege	ege	PROPN
gujaf-289	389	20	akademik	akademik	PROPN
gujaf-289	389	21	bakis	bakis	PROPN
gujaf-289	389	22	(	(	PUNCT
gujaf-289	389	23	ege	ege	PROPN
gujaf-289	389	24	academic	academic	ADJ
gujaf-289	389	25	review	review	NOUN
gujaf-289	389	26	)	)	PUNCT
gujaf-289	389	27	.	.	PUNCT
gujaf-289	390	1	https://doi.org/10.21121/eab.873867	https://doi.org/10.21121/eab.873867	NOUN
gujaf-289	390	2	oyedokun	oyedokun	NOUN
gujaf-289	390	3	,	,	PUNCT
gujaf-289	390	4	g.	g.	PROPN
gujaf-289	390	5	e.	e.	PROPN
gujaf-289	390	6	,	,	PUNCT
gujaf-289	390	7	enyi	enyi	PROPN
gujaf-289	390	8	,	,	PUNCT
gujaf-289	390	9	e.	e.	PROPN
gujaf-289	390	10	p.	p.	PROPN
gujaf-289	390	11	,	,	PUNCT
gujaf-289	390	12	&	&	CCONJ
gujaf-289	390	13	dada	dada	PROPN
gujaf-289	390	14	,	,	PUNCT
gujaf-289	390	15	s.	s.	PROPN
gujaf-289	390	16	o.	o.	PROPN
gujaf-289	390	17	(	(	PUNCT
gujaf-289	390	18	2019	2019	NUM
gujaf-289	390	19	)	)	PUNCT
gujaf-289	390	20	.	.	PUNCT
gujaf-289	391	1	integrity	integrity	NOUN
gujaf-289	391	2	of	of	ADP
gujaf-289	391	3	financial	financial	ADJ
gujaf-289	391	4	statements	statement	NOUN
gujaf-289	391	5	and	and	CCONJ
gujaf-289	391	6	forensic	forensic	ADJ
gujaf-289	391	7	accounting	accounting	NOUN
gujaf-289	391	8	techniques	technique	NOUN
gujaf-289	391	9	.	.	PUNCT
gujaf-289	392	1	journal	journal	PROPN
gujaf-289	392	2	of	of	ADP
gujaf-289	392	3	forensic	forensic	ADJ
gujaf-289	392	4	accounting	accounting	PROPN
gujaf-289	392	5	&	&	CCONJ
gujaf-289	392	6	fraud	fraud	PROPN
gujaf-289	392	7	investigation	investigation	PROPN
gujaf-289	392	8	(	(	PUNCT
gujaf-289	392	9	jfafi	jfafi	PROPN
gujaf-289	392	10	)	)	PUNCT
gujaf-289	392	11	,	,	PUNCT
gujaf-289	392	12	4(february	4(february	NUM
gujaf-289	392	13	)	)	PUNCT
gujaf-289	392	14	.	.	PUNCT
gujaf-289	393	1	popoola	popoola	PROPN
gujaf-289	393	2	,	,	PUNCT
gujaf-289	393	3	o.	o.	PROPN
gujaf-289	393	4	m.	m.	PROPN
gujaf-289	393	5	j.	j.	PROPN
gujaf-289	393	6	(	(	PUNCT
gujaf-289	393	7	2017	2017	NUM
gujaf-289	393	8	)	)	PUNCT
gujaf-289	393	9	.	.	PUNCT
gujaf-289	394	1	preface	preface	NOUN
gujaf-289	394	2	to	to	ADP
gujaf-289	394	3	the	the	DET
gujaf-289	394	4	second	second	ADJ
gujaf-289	394	5	issue	issue	NOUN
gujaf-289	394	6	of	of	ADP
gujaf-289	394	7	indian	indian	PROPN
gujaf-289	394	8	pacific	pacific	PROPN
gujaf-289	394	9	journal	journal	PROPN
gujaf-289	394	10	of	of	ADP
gujaf-289	394	11	accounting	accounting	NOUN
gujaf-289	394	12	and	and	CCONJ
gujaf-289	394	13	finance	finance	NOUN
gujaf-289	394	14	.	.	PUNCT
gujaf-289	395	1	indian	indian	ADJ
gujaf-289	395	2	-	-	PUNCT
gujaf-289	395	3	pacific	pacific	PROPN
gujaf-289	395	4	journal	journal	NOUN
gujaf-289	395	5	of	of	ADP
gujaf-289	395	6	accounting	accounting	NOUN
gujaf-289	395	7	and	and	CCONJ
gujaf-289	395	8	finance	finance	NOUN
gujaf-289	395	9	,	,	PUNCT
gujaf-289	395	10	1(2	1(2	NUM
gujaf-289	395	11	)	)	PUNCT
gujaf-289	395	12	.	.	PUNCT
gujaf-289	396	1	https://doi.org/10.52962/ipjaf.2017.1.2.10	https://doi.org/10.52962/ipjaf.2017.1.2.10	ADJ
gujaf-289	396	2	prawitt	prawitt	NOUN
gujaf-289	396	3	,	,	PUNCT
gujaf-289	396	4	d.	d.	PROPN
gujaf-289	396	5	f.	f.	PROPN
gujaf-289	396	6	,	,	PUNCT
gujaf-289	396	7	sharp	sharp	ADJ
gujaf-289	396	8	,	,	PUNCT
gujaf-289	396	9	n.	n.	PROPN
gujaf-289	396	10	y.	y.	PROPN
gujaf-289	396	11	,	,	PUNCT
gujaf-289	396	12	&	&	CCONJ
gujaf-289	396	13	wood	wood	PROPN
gujaf-289	396	14	,	,	PUNCT
gujaf-289	396	15	d.	d.	PROPN
gujaf-289	396	16	a.	a.	PROPN
gujaf-289	396	17	(	(	PUNCT
gujaf-289	396	18	2011	2011	NUM
gujaf-289	396	19	)	)	PUNCT
gujaf-289	396	20	.	.	PUNCT
gujaf-289	397	1	reconciling	reconcile	VERB
gujaf-289	397	2	archival	archival	NOUN
gujaf-289	397	3	and	and	CCONJ
gujaf-289	397	4	experimental	experimental	ADJ
gujaf-289	397	5	research	research	NOUN
gujaf-289	397	6	:	:	PUNCT
gujaf-289	397	7	does	do	AUX
gujaf-289	397	8	internal	internal	ADJ
gujaf-289	397	9	audit	audit	NOUN
gujaf-289	397	10	contribution	contribution	NOUN
gujaf-289	397	11	affect	affect	VERB
gujaf-289	397	12	the	the	DET
gujaf-289	397	13	external	external	ADJ
gujaf-289	397	14	audit	audit	NOUN
gujaf-289	397	15	fee	fee	NOUN
gujaf-289	397	16	?	?	PUNCT
gujaf-289	398	1	behavioral	behavioral	ADJ
gujaf-289	398	2	research	research	NOUN
gujaf-289	398	3	in	in	ADP
gujaf-289	398	4	accounting	accounting	NOUN
gujaf-289	398	5	,	,	PUNCT
gujaf-289	398	6	23(2	23(2	NOUN
gujaf-289	398	7	)	)	PUNCT
gujaf-289	398	8	.	.	PUNCT
gujaf-289	399	1	https://doi.org/10.2308/bria-10065	https://doi.org/10.2308/bria-10065	PROPN
gujaf-289	399	2	roussy	roussy	NOUN
gujaf-289	399	3	,	,	PUNCT
gujaf-289	399	4	m.	m.	NOUN
gujaf-289	399	5	,	,	PUNCT
gujaf-289	399	6	barbe	barbe	PROPN
gujaf-289	399	7	,	,	PUNCT
gujaf-289	399	8	o.	o.	NOUN
gujaf-289	399	9	,	,	PUNCT
gujaf-289	399	10	&	&	CCONJ
gujaf-289	399	11	raimbault	raimbault	PROPN
gujaf-289	399	12	,	,	PUNCT
gujaf-289	399	13	s.	s.	PROPN
gujaf-289	399	14	(	(	PUNCT
gujaf-289	399	15	2020	2020	NUM
gujaf-289	399	16	)	)	PUNCT
gujaf-289	399	17	.	.	PUNCT
gujaf-289	400	1	internal	internal	ADJ
gujaf-289	400	2	audit	audit	NOUN
gujaf-289	400	3	:	:	PUNCT
gujaf-289	400	4	from	from	ADP
gujaf-289	400	5	effectiveness	effectiveness	NOUN
gujaf-289	400	6	to	to	ADP
gujaf-289	400	7	organizational	organizational	ADJ
gujaf-289	400	8	significance	significance	NOUN
gujaf-289	400	9	.	.	PUNCT
gujaf-289	401	1	managerial	managerial	ADJ
gujaf-289	401	2	auditing	auditing	NOUN
gujaf-289	401	3	journal	journal	NOUN
gujaf-289	401	4	,	,	PUNCT
gujaf-289	401	5	35(2	35(2	NUM
gujaf-289	401	6	)	)	PUNCT
gujaf-289	401	7	.	.	PUNCT
gujaf-289	402	1	https://doi.org/10.1108/maj-01-2019-2162	https://doi.org/10.1108/maj-01-2019-2162	NOUN
gujaf-289	402	2	salehi	salehi	PROPN
gujaf-289	402	3	,	,	PUNCT
gujaf-289	402	4	t.	t.	PROPN
gujaf-289	402	5	(	(	PUNCT
gujaf-289	402	6	2016	2016	NUM
gujaf-289	402	7	)	)	PUNCT
gujaf-289	402	8	.	.	PUNCT
gujaf-289	403	1	investigation	investigation	NOUN
gujaf-289	403	2	factors	factor	NOUN
gujaf-289	403	3	affecting	affect	VERB
gujaf-289	403	4	the	the	DET
gujaf-289	403	5	effectiveness	effectiveness	NOUN
gujaf-289	403	6	of	of	ADP
gujaf-289	403	7	internal	internal	ADJ
gujaf-289	403	8	auditors	auditor	NOUN
gujaf-289	403	9	in	in	ADP
gujaf-289	403	10	the	the	DET
gujaf-289	403	11	company	company	NOUN
gujaf-289	403	12	:	:	PUNCT
gujaf-289	403	13	case	case	NOUN
gujaf-289	403	14	study	study	VERB
gujaf-289	403	15	iran	iran	PROPN
gujaf-289	403	16	.	.	PUNCT
gujaf-289	404	1	review	review	NOUN
gujaf-289	404	2	of	of	ADP
gujaf-289	404	3	european	european	ADJ
gujaf-289	404	4	studies	study	NOUN
gujaf-289	404	5	,	,	PUNCT
gujaf-289	404	6	8(2	8(2	NUM
gujaf-289	404	7	)	)	PUNCT
gujaf-289	404	8	.	.	PUNCT
gujaf-289	405	1	https://doi.org/10.5539/res.v8n2p224	https://doi.org/10.5539/res.v8n2p224	PROPN
gujaf-289	405	2	santosa	santosa	PROPN
gujaf-289	405	3	,	,	PUNCT
gujaf-289	405	4	m.	m.	PROPN
gujaf-289	405	5	h.	h.	PROPN
gujaf-289	405	6	,	,	PUNCT
gujaf-289	405	7	maarif	maarif	PROPN
gujaf-289	405	8	,	,	PUNCT
gujaf-289	405	9	m.	m.	NOUN
gujaf-289	405	10	s.	s.	PROPN
gujaf-289	405	11	,	,	PUNCT
gujaf-289	405	12	eriyatno	eriyatno	PROPN
gujaf-289	405	13	,	,	PUNCT
gujaf-289	405	14	&	&	CCONJ
gujaf-289	405	15	andati	andati	PROPN
gujaf-289	405	16	,	,	PUNCT
gujaf-289	405	17	t.	t.	PROPN
gujaf-289	405	18	(	(	PUNCT
gujaf-289	405	19	2016	2016	NUM
gujaf-289	405	20	)	)	PUNCT
gujaf-289	405	21	.	.	PUNCT
gujaf-289	406	1	system	system	NOUN
gujaf-289	406	2	analysis	analysis	NOUN
gujaf-289	406	3	in	in	ADP
gujaf-289	406	4	developing	develop	VERB
gujaf-289	406	5	an	an	DET
gujaf-289	406	6	effective	effective	ADJ
gujaf-289	406	7	government	government	NOUN
gujaf-289	406	8	internal	internal	ADJ
gujaf-289	406	9	audit	audit	NOUN
gujaf-289	406	10	system	system	NOUN
gujaf-289	406	11	.	.	PUNCT
gujaf-289	407	1	international	international	ADJ
gujaf-289	407	2	journal	journal	PROPN
gujaf-289	407	3	on	on	ADP
gujaf-289	407	4	advanced	advanced	ADJ
gujaf-289	407	5	science	science	NOUN
gujaf-289	407	6	,	,	PUNCT
gujaf-289	407	7	engineering	engineering	NOUN
gujaf-289	407	8	and	and	CCONJ
gujaf-289	407	9	information	information	NOUN
gujaf-289	407	10	technology	technology	NOUN
gujaf-289	407	11	,	,	PUNCT
gujaf-289	407	12	6(2	6(2	NUM
gujaf-289	407	13	)	)	PUNCT
gujaf-289	407	14	.	.	PUNCT
gujaf-289	408	1	https://doi.org/10.18517/ijaseit.6.2.709	https://doi.org/10.18517/ijaseit.6.2.709	PROPN
gujaf-289	408	2	seay	seay	PROPN
gujaf-289	408	3	,	,	PUNCT
gujaf-289	408	4	s.	s.	PROPN
gujaf-289	408	5	s.	s.	PROPN
gujaf-289	408	6	(	(	PUNCT
gujaf-289	408	7	2015	2015	NUM
gujaf-289	408	8	)	)	PUNCT
gujaf-289	408	9	.	.	PUNCT
gujaf-289	409	1	sustainability	sustainability	NOUN
gujaf-289	409	2	is	be	AUX
gujaf-289	409	3	applied	apply	VERB
gujaf-289	409	4	ethics	ethic	NOUN
gujaf-289	409	5	.	.	PUNCT
gujaf-289	410	1	journal	journal	PROPN
gujaf-289	410	2	of	of	ADP
gujaf-289	410	3	legal	legal	ADJ
gujaf-289	410	4	,	,	PUNCT
gujaf-289	410	5	ethical	ethical	ADJ
gujaf-289	410	6	and	and	CCONJ
gujaf-289	410	7	regulatory	regulatory	ADJ
gujaf-289	410	8	issues	issue	NOUN
gujaf-289	410	9	,	,	PUNCT
gujaf-289	410	10	18(2	18(2	NUM
gujaf-289	410	11	)	)	PUNCT
gujaf-289	410	12	.	.	PUNCT
gujaf-289	411	1	sekaran	sekaran	NOUN
gujaf-289	411	2	,	,	PUNCT
gujaf-289	411	3	u.	u.	PROPN
gujaf-289	411	4	,	,	PUNCT
gujaf-289	411	5	&	&	CCONJ
gujaf-289	411	6	bougie	bougie	PROPN
gujaf-289	411	7	,	,	PUNCT
gujaf-289	411	8	r.	r.	PROPN
gujaf-289	411	9	(	(	PUNCT
gujaf-289	411	10	2016	2016	NUM
gujaf-289	411	11	)	)	PUNCT
gujaf-289	411	12	.	.	PUNCT
gujaf-289	412	1	research	research	NOUN
gujaf-289	412	2	methods	method	NOUN
gujaf-289	412	3	for	for	ADP
gujaf-289	412	4	business	business	NOUN
gujaf-289	412	5	:	:	PUNCT
gujaf-289	412	6	a	a	DET
gujaf-289	412	7	skillbuilding	skillbuilde	VERB
gujaf-289	412	8	approach	approach	NOUN
gujaf-289	412	9	seventh	seventh	PROPN
gujaf-289	412	10	edition	edition	PROPN
gujaf-289	412	11	.	.	PUNCT
gujaf-289	413	1	in	in	ADP
gujaf-289	413	2	john	john	PROPN
gujaf-289	413	3	wlley	wlley	PROPN
gujaf-289	413	4	&	&	CCONJ
gujaf-289	413	5	sons	son	NOUN
gujaf-289	413	6	.	.	PUNCT
gujaf-289	414	1	encyclopedia	encyclopedia	NOUN
gujaf-289	414	2	of	of	ADP
gujaf-289	414	3	quality	quality	NOUN
gujaf-289	414	4	of	of	ADP
gujaf-289	414	5	life	life	NOUN
gujaf-289	414	6	and	and	CCONJ
gujaf-289	414	7	well	well	ADV
gujaf-289	414	8	-	-	PUNCT
gujaf-289	414	9	being	be	AUX
gujaf-289	414	10	research	research	NOUN
gujaf-289	414	11	.	.	PUNCT
gujaf-289	415	1	shahimi	shahimi	PROPN
gujaf-289	415	2	,	,	PUNCT
gujaf-289	415	3	s.	s.	PROPN
gujaf-289	415	4	,	,	PUNCT
gujaf-289	415	5	dato	dato	PROPN
gujaf-289	415	6	’	'	PUNCT
gujaf-289	415	7	mahzan	mahzan	NOUN
gujaf-289	415	8	,	,	PUNCT
gujaf-289	415	9	n.	n.	NOUN
gujaf-289	415	10	,	,	PUNCT
gujaf-289	415	11	&	&	CCONJ
gujaf-289	415	12	zulkifli	zulkifli	PROPN
gujaf-289	415	13	,	,	PUNCT
gujaf-289	415	14	n.	n.	PROPN
gujaf-289	415	15	(	(	PUNCT
gujaf-289	415	16	2016	2016	NUM
gujaf-289	415	17	)	)	PUNCT
gujaf-289	415	18	.	.	PUNCT
gujaf-289	416	1	value	value	NOUN
gujaf-289	416	2	added	add	VERB
gujaf-289	416	3	services	service	NOUN
gujaf-289	416	4	of	of	ADP
gujaf-289	416	5	internal	internal	ADJ
gujaf-289	416	6	auditors	auditor	NOUN
gujaf-289	416	7	:	:	PUNCT
gujaf-289	416	8	an	an	DET
gujaf-289	416	9	exploratory	exploratory	ADJ
gujaf-289	416	10	study	study	NOUN
gujaf-289	416	11	on	on	ADP
gujaf-289	416	12	consulting	consult	VERB
gujaf-289	416	13	role	role	NOUN
gujaf-289	416	14	in	in	ADP
gujaf-289	416	15	malaysian	malaysian	ADJ
gujaf-289	416	16	environment	environment	NOUN
gujaf-289	416	17	.	.	PUNCT
gujaf-289	417	1	international	international	ADJ
gujaf-289	417	2	journal	journal	PROPN
gujaf-289	417	3	of	of	ADP
gujaf-289	417	4	management	management	NOUN
gujaf-289	417	5	excellence	excellence	PROPN
gujaf-289	417	6	,	,	PUNCT
gujaf-289	417	7	7(1	7(1	NUM
gujaf-289	417	8	)	)	PUNCT
gujaf-289	417	9	.	.	PUNCT
gujaf-289	418	1	https://doi.org/10.17722/ijme.v7i1.829	https://doi.org/10.17722/ijme.v7i1.829	PROPN
gujaf-289	418	2	spink	spink	PROPN
gujaf-289	418	3	,	,	PUNCT
gujaf-289	418	4	j.	j.	PROPN
gujaf-289	418	5	,	,	PUNCT
gujaf-289	418	6	elliott	elliott	PROPN
gujaf-289	418	7	,	,	PUNCT
gujaf-289	418	8	c.	c.	PROPN
gujaf-289	418	9	,	,	PUNCT
gujaf-289	418	10	dean	dean	PROPN
gujaf-289	418	11	,	,	PUNCT
gujaf-289	418	12	m.	m.	NOUN
gujaf-289	418	13	,	,	PUNCT
gujaf-289	418	14	&	&	CCONJ
gujaf-289	418	15	speier	speier	NOUN
gujaf-289	418	16	-	-	PUNCT
gujaf-289	418	17	pero	pero	PROPN
gujaf-289	418	18	,	,	PUNCT
gujaf-289	418	19	c.	c.	NOUN
gujaf-289	418	20	(	(	PUNCT
gujaf-289	418	21	2019	2019	NUM
gujaf-289	418	22	)	)	PUNCT
gujaf-289	418	23	.	.	PUNCT
gujaf-289	419	1	food	food	NOUN
gujaf-289	419	2	fraud	fraud	PROPN
gujaf-289	419	3	data	data	PROPN
gujaf-289	419	4	collection	collection	NOUN
gujaf-289	419	5	needs	need	VERB
gujaf-289	419	6	survey	survey	NOUN
gujaf-289	419	7	.	.	PUNCT
gujaf-289	420	1	npj	npj	PROPN
gujaf-289	420	2	science	science	NOUN
gujaf-289	420	3	of	of	ADP
gujaf-289	420	4	food	food	NOUN
gujaf-289	420	5	,	,	PUNCT
gujaf-289	420	6	3(1	3(1	NUM
gujaf-289	420	7	)	)	PUNCT
gujaf-289	420	8	.	.	PUNCT
gujaf-289	421	1	https://doi.org/10.1038/s41538019-0036-x	https://doi.org/10.1038/s41538019-0036-x	PROPN
gujaf-289	421	2	turetken	turetken	VERB
gujaf-289	421	3	,	,	PUNCT
gujaf-289	421	4	o.	o.	PROPN
gujaf-289	421	5	,	,	PUNCT
gujaf-289	421	6	jethefer	jethefer	PROPN
gujaf-289	421	7	,	,	PUNCT
gujaf-289	421	8	s.	s.	PROPN
gujaf-289	421	9	,	,	PUNCT
gujaf-289	421	10	&	&	CCONJ
gujaf-289	421	11	ozkan	ozkan	PROPN
gujaf-289	421	12	,	,	PUNCT
gujaf-289	421	13	b.	b.	PROPN
gujaf-289	421	14	(	(	PUNCT
gujaf-289	421	15	2020	2020	NUM
gujaf-289	421	16	)	)	PUNCT
gujaf-289	421	17	.	.	PUNCT
gujaf-289	422	1	internal	internal	ADJ
gujaf-289	422	2	audit	audit	NOUN
gujaf-289	422	3	effectiveness	effectiveness	NOUN
gujaf-289	422	4	:	:	PUNCT
gujaf-289	422	5	gusau	gusau	PROPN
gujaf-289	422	6	journal	journal	NOUN
gujaf-289	422	7	of	of	ADP
gujaf-289	422	8	accounting	accounting	NOUN
gujaf-289	422	9	and	and	CCONJ
gujaf-289	422	10	finance	finance	NOUN
gujaf-289	422	11	,	,	PUNCT
gujaf-289	422	12	vol	vol	NOUN
gujaf-289	422	13	.	.	PROPN
gujaf-289	422	14	5	5	NUM
gujaf-289	422	15	,	,	PUNCT
gujaf-289	422	16	issue	issue	NOUN
gujaf-289	422	17	1	1	NUM
gujaf-289	422	18	,	,	PUNCT
gujaf-289	422	19	april	april	PROPN
gujaf-289	422	20	,	,	PUNCT
gujaf-289	422	21	2024	2024	NUM
gujaf-289	422	22	347	347	NUM
gujaf-289	422	23	operationalization	operationalization	NOUN
gujaf-289	422	24	and	and	CCONJ
gujaf-289	422	25	influencing	influence	VERB
gujaf-289	422	26	factors	factor	NOUN
gujaf-289	422	27	.	.	PUNCT
gujaf-289	423	1	in	in	ADP
gujaf-289	423	2	managerial	managerial	ADJ
gujaf-289	423	3	auditing	auditing	NOUN
gujaf-289	423	4	journal	journal	NOUN
gujaf-289	423	5	(	(	PUNCT
gujaf-289	423	6	vol	vol	NOUN
gujaf-289	423	7	.	.	PROPN
gujaf-289	423	8	35	35	NUM
gujaf-289	423	9	,	,	PUNCT
gujaf-289	423	10	issue	issue	NOUN
gujaf-289	423	11	2	2	NUM
gujaf-289	423	12	)	)	PUNCT
gujaf-289	423	13	.	.	PUNCT
gujaf-289	424	1	https://doi.org/10.1108/maj-08-2018-1980	https://doi.org/10.1108/maj-08-2018-1980	NOUN
gujaf-289	424	2	vadasi	vadasi	PROPN
gujaf-289	424	3	,	,	PUNCT
gujaf-289	424	4	c.	c.	PROPN
gujaf-289	424	5	,	,	PUNCT
gujaf-289	424	6	bekiaris	bekiaris	PROPN
gujaf-289	424	7	,	,	PUNCT
gujaf-289	424	8	m.	m.	NOUN
gujaf-289	424	9	,	,	PUNCT
gujaf-289	424	10	&	&	CCONJ
gujaf-289	424	11	andrikopoulos	andrikopoulos	PROPN
gujaf-289	424	12	,	,	PUNCT
gujaf-289	424	13	a.	a.	NOUN
gujaf-289	424	14	(	(	PUNCT
gujaf-289	424	15	2020	2020	NUM
gujaf-289	424	16	)	)	PUNCT
gujaf-289	424	17	.	.	PUNCT
gujaf-289	425	1	corporate	corporate	ADJ
gujaf-289	425	2	governance	governance	NOUN
gujaf-289	425	3	and	and	CCONJ
gujaf-289	425	4	internal	internal	ADJ
gujaf-289	425	5	audit	audit	NOUN
gujaf-289	425	6	:	:	PUNCT
gujaf-289	425	7	an	an	DET
gujaf-289	425	8	institutional	institutional	ADJ
gujaf-289	425	9	theory	theory	NOUN
gujaf-289	425	10	perspective	perspective	NOUN
gujaf-289	425	11	.	.	PUNCT
gujaf-289	426	1	corporate	corporate	ADJ
gujaf-289	426	2	governance	governance	NOUN
gujaf-289	426	3	(	(	PUNCT
gujaf-289	426	4	bingley	bingley	PROPN
gujaf-289	426	5	)	)	PUNCT
gujaf-289	426	6	,	,	PUNCT
gujaf-289	426	7	20(1	20(1	NUM
gujaf-289	426	8	)	)	PUNCT
gujaf-289	426	9	.	.	PUNCT
gujaf-289	427	1	https://doi.org/10.1108/cg-07-2019-0215	https://doi.org/10.1108/cg-07-2019-0215	AUX
gujaf-289	427	2	zwed	zwe	VERB
gujaf-289	427	3	,	,	PUNCT
gujaf-289	427	4	j.	j.	PROPN
gujaf-289	427	5	g.	g.	PROPN
gujaf-289	427	6	,	,	PUNCT
gujaf-289	427	7	&	&	CCONJ
gujaf-289	427	8	al	al	PROPN
gujaf-289	427	9	-	-	PUNCT
gujaf-289	427	10	rubaye	rubaye	PROPN
gujaf-289	427	11	,	,	PUNCT
gujaf-289	427	12	r.	r.	PROPN
gujaf-289	427	13	a.	a.	PROPN
gujaf-289	427	14	(	(	PUNCT
gujaf-289	427	15	2019	2019	NUM
gujaf-289	427	16	)	)	PUNCT
gujaf-289	427	17	.	.	PUNCT
gujaf-289	428	1	assessment	assessment	NOUN
gujaf-289	428	2	of	of	ADP
gujaf-289	428	3	auditor	auditor	NOUN
gujaf-289	428	4	’s	’s	PART
gujaf-289	428	5	responsibility	responsibility	NOUN
gujaf-289	428	6	on	on	ADP
gujaf-289	428	7	the	the	DET
gujaf-289	428	8	strategic	strategic	ADJ
gujaf-289	428	9	planning	planning	NOUN
gujaf-289	428	10	and	and	CCONJ
gujaf-289	428	11	controls	control	NOUN
gujaf-289	428	12	using	use	VERB
gujaf-289	428	13	swot	swot	PROPN
gujaf-289	428	14	analysis	analysis	NOUN
gujaf-289	428	15	:	:	PUNCT
gujaf-289	428	16	an	an	DET
gujaf-289	428	17	ethical	ethical	ADJ
gujaf-289	428	18	approach	approach	NOUN
gujaf-289	428	19	.	.	PUNCT
gujaf-289	429	1	arpn	arpn	VERB
gujaf-289	429	2	journal	journal	PROPN
gujaf-289	429	3	of	of	ADP
gujaf-289	429	4	engineering	engineering	NOUN
gujaf-289	429	5	and	and	CCONJ
gujaf-289	429	6	applied	apply	VERB
gujaf-289	429	7	sciences	science	NOUN
gujaf-289	429	8	,	,	PUNCT
gujaf-289	429	9	14(2	14(2	NUM
gujaf-289	429	10	)	)	PUNCT
gujaf-289	429	11	.	.	PUNCT
gujaf-289	430	1	https://doi.org/10.36478/jeasci.2019.600.609	https://doi.org/10.36478/jeasci.2019.600.609	PROPN