id	sid	tid	token	lemma	pos
gujaf-30	1	1	gusau	gusau	PROPN
gujaf-30	1	2	journal	journal	NOUN
gujaf-30	1	3	of	of	ADP
gujaf-30	1	4	accounting	accounting	NOUN
gujaf-30	1	5	and	and	CCONJ
gujaf-30	1	6	finance	finance	NOUN
gujaf-30	1	7	(	(	PUNCT
gujaf-30	1	8	gujaf	gujaf	NOUN
gujaf-30	1	9	)	)	PUNCT
gujaf-30	1	10	vol	vol	NOUN
gujaf-30	1	11	.	.	NOUN
gujaf-30	1	12	1	1	NUM
gujaf-30	1	13	issue	issue	NOUN
gujaf-30	1	14	2	2	NUM
gujaf-30	1	15	,	,	PUNCT
gujaf-30	1	16	october	october	PROPN
gujaf-30	1	17	,	,	PUNCT
gujaf-30	1	18	2020	2020	NUM
gujaf-30	1	19	issn	issn	VERB
gujaf-30	1	20	:	:	PUNCT
gujaf-30	1	21	2756	2756	NUM
gujaf-30	1	22	-	-	PUNCT
gujaf-30	1	23	665x	665x	NOUN
gujaf-30	1	24	a	a	DET
gujaf-30	1	25	publication	publication	NOUN
gujaf-30	1	26	of	of	ADP
gujaf-30	1	27	department	department	NOUN
gujaf-30	1	28	of	of	ADP
gujaf-30	1	29	accounting	accounting	NOUN
gujaf-30	1	30	and	and	CCONJ
gujaf-30	1	31	finance	finance	NOUN
gujaf-30	1	32	,	,	PUNCT
gujaf-30	1	33	faculty	faculty	NOUN
gujaf-30	1	34	of	of	ADP
gujaf-30	1	35	management	management	NOUN
gujaf-30	1	36	and	and	CCONJ
gujaf-30	1	37	social	social	ADJ
gujaf-30	1	38	sciences	science	NOUN
gujaf-30	1	39	,	,	PUNCT
gujaf-30	1	40	federal	federal	ADJ
gujaf-30	1	41	university	university	NOUN
gujaf-30	1	42	gusau	gusau	NOUN
gujaf-30	1	43	,	,	PUNCT
gujaf-30	1	44	zamfara	zamfara	PROPN
gujaf-30	1	45	state	state	PROPN
gujaf-30	1	46	–	–	PUNCT
gujaf-30	1	47	nigeria	nigeria	PROPN
gujaf-30	1	48	gusau	gusau	PROPN
gujaf-30	1	49	journal	journal	PROPN
gujaf-30	1	50	of	of	ADP
gujaf-30	1	51	accounting	accounting	NOUN
gujaf-30	1	52	and	and	CCONJ
gujaf-30	1	53	finance	finance	NOUN
gujaf-30	1	54	,	,	PUNCT
gujaf-30	1	55	vol	vol	NOUN
gujaf-30	1	56	.	.	PUNCT
gujaf-30	2	1	i	i	PRON
gujaf-30	2	2	,	,	PUNCT
gujaf-30	2	3	issue	issue	NOUN
gujaf-30	2	4	2	2	NUM
gujaf-30	2	5	,	,	PUNCT
gujaf-30	2	6	october	october	PROPN
gujaf-30	2	7	,	,	PUNCT
gujaf-30	2	8	2020	2020	NUM
gujaf-30	2	9	1	1	NUM
gujaf-30	2	10	corporate	corporate	ADJ
gujaf-30	2	11	attributes	attribute	NOUN
gujaf-30	2	12	and	and	CCONJ
gujaf-30	2	13	audit	audit	NOUN
gujaf-30	2	14	fee	fee	NOUN
gujaf-30	2	15	of	of	ADP
gujaf-30	2	16	listed	list	VERB
gujaf-30	2	17	deposit	deposit	NOUN
gujaf-30	2	18	money	money	NOUN
gujaf-30	2	19	banks	bank	NOUN
gujaf-30	2	20	in	in	ADP
gujaf-30	2	21	nigeria	nigeria	PROPN
gujaf-30	2	22	munir	munir	PROPN
gujaf-30	2	23	aliyu	aliyu	PROPN
gujaf-30	2	24	saleh	saleh	PROPN
gujaf-30	2	25	department	department	PROPN
gujaf-30	2	26	of	of	ADP
gujaf-30	2	27	accounting	accounting	PROPN
gujaf-30	2	28	federal	federal	PROPN
gujaf-30	2	29	university	university	PROPN
gujaf-30	2	30	wukari	wukari	PROPN
gujaf-30	2	31	,	,	PUNCT
gujaf-30	2	32	taraba	taraba	NOUN
gujaf-30	2	33	state	state	PROPN
gujaf-30	2	34	,	,	PUNCT
gujaf-30	2	35	nigeria	nigeria	PROPN
gujaf-30	3	1	salehmuniraliyu@gmail.com	salehmuniraliyu@gmail.com	X
gujaf-30	4	1	+2347038422454	+2347038422454	NUM
gujaf-30	4	2	abubakar	abubakar	PROPN
gujaf-30	4	3	abubakar	abubakar	PROPN
gujaf-30	4	4	department	department	PROPN
gujaf-30	4	5	of	of	ADP
gujaf-30	4	6	accounting	accounting	PROPN
gujaf-30	4	7	federal	federal	PROPN
gujaf-30	4	8	university	university	PROPN
gujaf-30	4	9	of	of	ADP
gujaf-30	4	10	kashere	kashere	PROPN
gujaf-30	4	11	-	-	PUNCT
gujaf-30	4	12	nigeria	nigeria	PROPN
gujaf-30	4	13	abubakarabubakar2020@gmail.com	abubakarabubakar2020@gmail.com	X
gujaf-30	5	1	+2347030072314	+2347030072314	PROPN
gujaf-30	5	2	shehu	shehu	PROPN
gujaf-30	5	3	usman	usman	PROPN
gujaf-30	5	4	hassan	hassan	PROPN
gujaf-30	5	5	phd	phd	PROPN
gujaf-30	5	6	professor	professor	NOUN
gujaf-30	5	7	of	of	ADP
gujaf-30	5	8	accounting	accounting	NOUN
gujaf-30	5	9	and	and	CCONJ
gujaf-30	5	10	finance	finance	PROPN
gujaf-30	5	11	department	department	PROPN
gujaf-30	5	12	of	of	ADP
gujaf-30	5	13	accounting	accounting	PROPN
gujaf-30	5	14	federal	federal	PROPN
gujaf-30	5	15	university	university	PROPN
gujaf-30	5	16	of	of	ADP
gujaf-30	5	17	kasherenigeria	kasherenigeria	PROPN
gujaf-30	5	18	shehu.hassan@fukashere.edu.ng	shehu.hassan@fukashere.edu.ng	PROPN
gujaf-30	5	19	,	,	PUNCT
gujaf-30	5	20	shehu.hassanus.usman@gmail.com	shehu.hassanus.usman@gmail.com	X
gujaf-30	5	21	+234(0)8067766435	+234(0)8067766435	X
gujaf-30	5	22	,	,	PUNCT
gujaf-30	5	23	+234(0)8057777085	+234(0)8057777085	NOUN
gujaf-30	5	24	abstract	abstract	VERB
gujaf-30	5	25	the	the	DET
gujaf-30	5	26	objective	objective	NOUN
gujaf-30	5	27	of	of	ADP
gujaf-30	5	28	the	the	DET
gujaf-30	5	29	study	study	NOUN
gujaf-30	5	30	is	be	AUX
gujaf-30	5	31	to	to	PART
gujaf-30	5	32	examine	examine	VERB
gujaf-30	5	33	the	the	DET
gujaf-30	5	34	effect	effect	NOUN
gujaf-30	5	35	of	of	ADP
gujaf-30	5	36	firm	firm	ADJ
gujaf-30	5	37	characteristics	characteristic	NOUN
gujaf-30	5	38	on	on	ADP
gujaf-30	5	39	audit	audit	NOUN
gujaf-30	5	40	fee	fee	NOUN
gujaf-30	5	41	of	of	ADP
gujaf-30	5	42	listed	list	VERB
gujaf-30	5	43	deposit	deposit	NOUN
gujaf-30	5	44	money	money	NOUN
gujaf-30	5	45	banks	bank	NOUN
gujaf-30	5	46	(	(	PUNCT
gujaf-30	5	47	dmbs	dmb	NOUN
gujaf-30	5	48	)	)	PUNCT
gujaf-30	5	49	in	in	ADP
gujaf-30	5	50	nigeria	nigeria	PROPN
gujaf-30	5	51	.	.	PUNCT
gujaf-30	6	1	correlational	correlational	ADJ
gujaf-30	6	2	research	research	NOUN
gujaf-30	6	3	design	design	NOUN
gujaf-30	6	4	was	be	AUX
gujaf-30	6	5	used	use	VERB
gujaf-30	6	6	for	for	ADP
gujaf-30	6	7	this	this	DET
gujaf-30	6	8	study	study	NOUN
gujaf-30	6	9	with	with	ADP
gujaf-30	6	10	an	an	DET
gujaf-30	6	11	extensive	extensive	ADJ
gujaf-30	6	12	reliance	reliance	NOUN
gujaf-30	6	13	on	on	ADP
gujaf-30	6	14	secondary	secondary	ADJ
gujaf-30	6	15	data	datum	NOUN
gujaf-30	6	16	.	.	PUNCT
gujaf-30	7	1	the	the	DET
gujaf-30	7	2	population	population	NOUN
gujaf-30	7	3	of	of	ADP
gujaf-30	7	4	the	the	DET
gujaf-30	7	5	study	study	NOUN
gujaf-30	7	6	consists	consist	VERB
gujaf-30	7	7	of	of	ADP
gujaf-30	7	8	all	all	DET
gujaf-30	7	9	dmbs	dmb	NOUN
gujaf-30	7	10	listed	list	VERB
gujaf-30	7	11	on	on	ADP
gujaf-30	7	12	the	the	DET
gujaf-30	7	13	nigerian	nigerian	ADJ
gujaf-30	7	14	stock	stock	NOUN
gujaf-30	7	15	exchange	exchange	PROPN
gujaf-30	7	16	.	.	PUNCT
gujaf-30	8	1	however	however	ADV
gujaf-30	8	2	,	,	PUNCT
gujaf-30	8	3	the	the	DET
gujaf-30	8	4	study	study	NOUN
gujaf-30	8	5	utilizes	utilize	VERB
gujaf-30	8	6	a	a	DET
gujaf-30	8	7	sample	sample	NOUN
gujaf-30	8	8	of	of	ADP
gujaf-30	8	9	10	10	NUM
gujaf-30	8	10	dmbs	dmb	NOUN
gujaf-30	8	11	in	in	ADP
gujaf-30	8	12	nigeria	nigeria	PROPN
gujaf-30	8	13	selected	select	VERB
gujaf-30	8	14	using	use	VERB
gujaf-30	8	15	certain	certain	ADJ
gujaf-30	8	16	criteria	criterion	NOUN
gujaf-30	8	17	.	.	PUNCT
gujaf-30	9	1	multiple	multiple	ADJ
gujaf-30	9	2	regression	regression	NOUN
gujaf-30	9	3	analysis	analysis	NOUN
gujaf-30	9	4	using	use	VERB
gujaf-30	9	5	the	the	DET
gujaf-30	9	6	ordinary	ordinary	ADJ
gujaf-30	9	7	least	least	ADJ
gujaf-30	9	8	square	square	ADJ
gujaf-30	9	9	(	(	PUNCT
gujaf-30	9	10	ols	ols	NOUN
gujaf-30	9	11	)	)	PUNCT
gujaf-30	9	12	technique	technique	NOUN
gujaf-30	9	13	was	be	AUX
gujaf-30	9	14	employed	employ	VERB
gujaf-30	9	15	as	as	ADP
gujaf-30	9	16	the	the	DET
gujaf-30	9	17	method	method	NOUN
gujaf-30	9	18	of	of	ADP
gujaf-30	9	19	data	datum	NOUN
gujaf-30	9	20	analysis	analysis	NOUN
gujaf-30	9	21	.	.	PUNCT
gujaf-30	10	1	diagnostic	diagnostic	ADJ
gujaf-30	10	2	analysis	analysis	NOUN
gujaf-30	10	3	indicated	indicate	VERB
gujaf-30	10	4	that	that	SCONJ
gujaf-30	10	5	the	the	DET
gujaf-30	10	6	regression	regression	NOUN
gujaf-30	10	7	assumptions	assumption	VERB
gujaf-30	10	8	tests	test	NOUN
gujaf-30	10	9	such	such	ADJ
gujaf-30	10	10	as	as	ADP
gujaf-30	10	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-30	10	12	,	,	PUNCT
gujaf-30	10	13	hausman	hausman	ADJ
gujaf-30	10	14	and	and	CCONJ
gujaf-30	10	15	the	the	DET
gujaf-30	10	16	lagrangian	lagrangian	ADJ
gujaf-30	10	17	multiplier	multipli	ADJ
gujaf-30	10	18	(	(	PUNCT
gujaf-30	10	19	lm	lm	INTJ
gujaf-30	10	20	)	)	PUNCT
gujaf-30	10	21	test	test	NOUN
gujaf-30	10	22	for	for	ADP
gujaf-30	10	23	the	the	DET
gujaf-30	10	24	higher	high	ADJ
gujaf-30	10	25	order	order	NOUN
gujaf-30	10	26	autocorrelation	autocorrelation	NOUN
gujaf-30	10	27	and	and	CCONJ
gujaf-30	10	28	the	the	DET
gujaf-30	10	29	study	study	NOUN
gujaf-30	10	30	showed	show	VERB
gujaf-30	10	31	that	that	SCONJ
gujaf-30	10	32	the	the	DET
gujaf-30	10	33	model	model	NOUN
gujaf-30	10	34	satisfied	satisfy	VERB
gujaf-30	10	35	the	the	DET
gujaf-30	10	36	ols	ol	NOUN
gujaf-30	10	37	criterion	criterion	NOUN
gujaf-30	10	38	.	.	PUNCT
gujaf-30	11	1	the	the	DET
gujaf-30	11	2	findings	finding	NOUN
gujaf-30	11	3	indicated	indicate	VERB
gujaf-30	11	4	that	that	SCONJ
gujaf-30	11	5	;	;	PUNCT
gujaf-30	11	6	firstly	firstly	ADV
gujaf-30	11	7	,	,	PUNCT
gujaf-30	11	8	there	there	PRON
gujaf-30	11	9	is	be	VERB
gujaf-30	11	10	positive	positive	ADJ
gujaf-30	11	11	and	and	CCONJ
gujaf-30	11	12	significant	significant	ADJ
gujaf-30	11	13	relationship	relationship	NOUN
gujaf-30	11	14	between	between	ADP
gujaf-30	11	15	profitability	profitability	NOUN
gujaf-30	11	16	and	and	CCONJ
gujaf-30	11	17	audit	audit	NOUN
gujaf-30	11	18	fees	fee	NOUN
gujaf-30	11	19	.	.	PUNCT
gujaf-30	12	1	secondly	secondly	ADV
gujaf-30	12	2	,	,	PUNCT
gujaf-30	12	3	there	there	PRON
gujaf-30	12	4	is	be	VERB
gujaf-30	12	5	no	no	DET
gujaf-30	12	6	significant	significant	ADJ
gujaf-30	12	7	relationship	relationship	NOUN
gujaf-30	12	8	between	between	ADP
gujaf-30	12	9	complexity	complexity	NOUN
gujaf-30	12	10	and	and	CCONJ
gujaf-30	12	11	audit	audit	NOUN
gujaf-30	12	12	fees	fee	NOUN
gujaf-30	12	13	.	.	PUNCT
gujaf-30	13	1	thirdly	thirdly	ADV
gujaf-30	13	2	,	,	PUNCT
gujaf-30	13	3	study	study	NOUN
gujaf-30	13	4	reveals	reveal	VERB
gujaf-30	13	5	that	that	SCONJ
gujaf-30	13	6	there	there	PRON
gujaf-30	13	7	is	be	VERB
gujaf-30	13	8	positive	positive	ADJ
gujaf-30	13	9	and	and	CCONJ
gujaf-30	13	10	significant	significant	ADJ
gujaf-30	13	11	relationship	relationship	NOUN
gujaf-30	13	12	between	between	ADP
gujaf-30	13	13	audit	audit	NOUN
gujaf-30	13	14	size	size	NOUN
gujaf-30	13	15	and	and	CCONJ
gujaf-30	13	16	audit	audit	NOUN
gujaf-30	13	17	fees	fee	NOUN
gujaf-30	13	18	.	.	PUNCT
gujaf-30	14	1	fourthly	fourthly	ADV
gujaf-30	14	2	,	,	PUNCT
gujaf-30	14	3	the	the	DET
gujaf-30	14	4	study	study	NOUN
gujaf-30	14	5	also	also	ADV
gujaf-30	14	6	shows	show	VERB
gujaf-30	14	7	that	that	SCONJ
gujaf-30	14	8	there	there	PRON
gujaf-30	14	9	no	no	DET
gujaf-30	14	10	significant	significant	ADJ
gujaf-30	14	11	relationship	relationship	NOUN
gujaf-30	14	12	between	between	ADP
gujaf-30	14	13	audit	audit	NOUN
gujaf-30	14	14	risk	risk	NOUN
gujaf-30	14	15	and	and	CCONJ
gujaf-30	14	16	audit	audit	NOUN
gujaf-30	14	17	fees	fee	NOUN
gujaf-30	14	18	.	.	PUNCT
gujaf-30	15	1	this	this	PRON
gujaf-30	15	2	shows	show	VERB
gujaf-30	15	3	that	that	SCONJ
gujaf-30	15	4	bank	bank	NOUN
gujaf-30	15	5	with	with	ADP
gujaf-30	15	6	higher	high	ADJ
gujaf-30	15	7	performance	performance	NOUN
gujaf-30	15	8	is	be	AUX
gujaf-30	15	9	expected	expect	VERB
gujaf-30	15	10	to	to	PART
gujaf-30	15	11	pay	pay	VERB
gujaf-30	15	12	higher	high	ADJ
gujaf-30	15	13	audit	audit	NOUN
gujaf-30	15	14	remuneration	remuneration	NOUN
gujaf-30	15	15	.	.	PUNCT
gujaf-30	16	1	also	also	ADV
gujaf-30	16	2	,	,	PUNCT
gujaf-30	16	3	bank	bank	NOUN
gujaf-30	16	4	with	with	ADP
gujaf-30	16	5	higher	high	ADJ
gujaf-30	16	6	capital	capital	NOUN
gujaf-30	16	7	base	base	NOUN
gujaf-30	16	8	is	be	AUX
gujaf-30	16	9	expected	expect	VERB
gujaf-30	16	10	to	to	PART
gujaf-30	16	11	pay	pay	VERB
gujaf-30	16	12	less	less	ADJ
gujaf-30	16	13	audit	audit	NOUN
gujaf-30	16	14	fee	fee	NOUN
gujaf-30	16	15	.	.	PUNCT
gujaf-30	17	1	the	the	DET
gujaf-30	17	2	study	study	NOUN
gujaf-30	17	3	recommends	recommend	VERB
gujaf-30	17	4	that	that	SCONJ
gujaf-30	17	5	there	there	PRON
gujaf-30	17	6	is	be	VERB
gujaf-30	17	7	need	need	NOUN
gujaf-30	17	8	for	for	SCONJ
gujaf-30	17	9	the	the	DET
gujaf-30	17	10	government	government	NOUN
gujaf-30	17	11	to	to	PART
gujaf-30	17	12	regulate	regulate	VERB
gujaf-30	17	13	audit	audit	NOUN
gujaf-30	17	14	fees	fee	NOUN
gujaf-30	17	15	within	within	ADP
gujaf-30	17	16	dmbs	dmb	NOUN
gujaf-30	17	17	in	in	ADP
gujaf-30	17	18	nigeria	nigeria	PROPN
gujaf-30	17	19	keyword	keyword	PROPN
gujaf-30	17	20	:	:	PUNCT
gujaf-30	17	21	firm	firm	ADJ
gujaf-30	17	22	,	,	PUNCT
gujaf-30	17	23	characteristics	characteristic	NOUN
gujaf-30	17	24	,	,	PUNCT
gujaf-30	17	25	audit	audit	NOUN
gujaf-30	17	26	fees	fee	NOUN
gujaf-30	17	27	,	,	PUNCT
gujaf-30	17	28	banks	bank	NOUN
gujaf-30	17	29	mailto:salehmuniraliyu@gmail.com	mailto:salehmuniraliyu@gmail.com	X
gujaf-30	17	30	mailto:abubakarabubakar2020@gmail.com	mailto:abubakarabubakar2020@gmail.com	PROPN
gujaf-30	17	31	mailto:shehu.hassan@fukashere.edu.ng	mailto:shehu.hassan@fukashere.edu.ng	PROPN
gujaf-30	17	32	mailto:shehu.hassanus.usman@gmail.com	mailto:shehu.hassanus.usman@gmail.com	NOUN
gujaf-30	17	33	gusau	gusau	ADJ
gujaf-30	17	34	journal	journal	NOUN
gujaf-30	17	35	of	of	ADP
gujaf-30	17	36	accounting	accounting	NOUN
gujaf-30	17	37	and	and	CCONJ
gujaf-30	17	38	finance	finance	NOUN
gujaf-30	17	39	,	,	PUNCT
gujaf-30	17	40	vol	vol	NOUN
gujaf-30	17	41	.	.	PUNCT
gujaf-30	18	1	i	i	PRON
gujaf-30	18	2	,	,	PUNCT
gujaf-30	18	3	issue	issue	NOUN
gujaf-30	18	4	2	2	NUM
gujaf-30	18	5	,	,	PUNCT
gujaf-30	18	6	october	october	PROPN
gujaf-30	18	7	,	,	PUNCT
gujaf-30	18	8	2020	2020	NUM
gujaf-30	18	9	2	2	NUM
gujaf-30	18	10	1	1	NUM
gujaf-30	18	11	.	.	PUNCT
gujaf-30	18	12	introduction	introduction	NOUN
gujaf-30	18	13	audit	audit	NOUN
gujaf-30	18	14	fee	fee	NOUN
gujaf-30	18	15	determination	determination	NOUN
gujaf-30	18	16	has	have	AUX
gujaf-30	18	17	further	far	ADV
gujaf-30	18	18	become	become	VERB
gujaf-30	18	19	a	a	DET
gujaf-30	18	20	fundamental	fundamental	ADJ
gujaf-30	18	21	issue	issue	NOUN
gujaf-30	18	22	of	of	ADP
gujaf-30	18	23	audit	audit	NOUN
gujaf-30	18	24	research	research	NOUN
gujaf-30	18	25	in	in	ADP
gujaf-30	18	26	recent	recent	ADJ
gujaf-30	18	27	times	time	NOUN
gujaf-30	18	28	especially	especially	ADV
gujaf-30	18	29	following	follow	VERB
gujaf-30	18	30	after	after	ADP
gujaf-30	18	31	the	the	DET
gujaf-30	18	32	classical	classical	ADJ
gujaf-30	18	33	cases	case	NOUN
gujaf-30	18	34	of	of	ADP
gujaf-30	18	35	audit	audit	NOUN
gujaf-30	18	36	failure	failure	NOUN
gujaf-30	18	37	experiences	experience	NOUN
gujaf-30	18	38	as	as	ADP
gujaf-30	18	39	a	a	DET
gujaf-30	18	40	result	result	NOUN
gujaf-30	18	41	of	of	ADP
gujaf-30	18	42	massive	massive	ADJ
gujaf-30	18	43	corporate	corporate	ADJ
gujaf-30	18	44	scandals	scandal	NOUN
gujaf-30	18	45	;	;	PUNCT
gujaf-30	18	46	these	these	PRON
gujaf-30	18	47	brought	bring	VERB
gujaf-30	18	48	a	a	DET
gujaf-30	18	49	lot	lot	NOUN
gujaf-30	18	50	of	of	ADP
gujaf-30	18	51	pressure	pressure	NOUN
gujaf-30	18	52	on	on	ADP
gujaf-30	18	53	auditors	auditor	NOUN
gujaf-30	18	54	for	for	ADP
gujaf-30	18	55	ensuring	ensure	VERB
gujaf-30	18	56	standard	standard	ADJ
gujaf-30	18	57	and	and	CCONJ
gujaf-30	18	58	reliable	reliable	ADJ
gujaf-30	18	59	audit	audit	NOUN
gujaf-30	18	60	exercise	exercise	NOUN
gujaf-30	18	61	to	to	ADP
gujaf-30	18	62	the	the	DET
gujaf-30	18	63	shareholders	shareholder	NOUN
gujaf-30	18	64	.	.	PUNCT
gujaf-30	19	1	companies	company	NOUN
gujaf-30	19	2	are	be	AUX
gujaf-30	19	3	statutorily	statutorily	ADV
gujaf-30	19	4	required	require	VERB
gujaf-30	19	5	to	to	PART
gujaf-30	19	6	have	have	VERB
gujaf-30	19	7	their	their	PRON
gujaf-30	19	8	financial	financial	ADJ
gujaf-30	19	9	statements	statement	NOUN
gujaf-30	19	10	audited	audit	VERB
gujaf-30	19	11	and	and	CCONJ
gujaf-30	19	12	want	want	VERB
gujaf-30	19	13	the	the	DET
gujaf-30	19	14	audit	audit	NOUN
gujaf-30	19	15	fees	fee	NOUN
gujaf-30	19	16	they	they	PRON
gujaf-30	19	17	pay	pay	VERB
gujaf-30	19	18	to	to	PART
gujaf-30	19	19	be	be	AUX
gujaf-30	19	20	reasonable	reasonable	ADJ
gujaf-30	19	21	,	,	PUNCT
gujaf-30	19	22	auditors	auditor	NOUN
gujaf-30	19	23	provide	provide	VERB
gujaf-30	19	24	such	such	ADJ
gujaf-30	19	25	service	service	NOUN
gujaf-30	19	26	and	and	CCONJ
gujaf-30	19	27	want	want	VERB
gujaf-30	19	28	to	to	PART
gujaf-30	19	29	ensure	ensure	VERB
gujaf-30	19	30	that	that	SCONJ
gujaf-30	19	31	fees	fee	NOUN
gujaf-30	19	32	they	they	PRON
gujaf-30	19	33	charge	charge	VERB
gujaf-30	19	34	are	be	AUX
gujaf-30	19	35	sufficient	sufficient	ADJ
gujaf-30	19	36	to	to	PART
gujaf-30	19	37	enable	enable	VERB
gujaf-30	19	38	a	a	DET
gujaf-30	19	39	satisfactory	satisfactory	ADJ
gujaf-30	19	40	service	service	NOUN
gujaf-30	19	41	to	to	PART
gujaf-30	19	42	be	be	AUX
gujaf-30	19	43	provided	provide	VERB
gujaf-30	19	44	(	(	PUNCT
gujaf-30	19	45	gist	gist	NOUN
gujaf-30	19	46	&	&	CCONJ
gujaf-30	19	47	gist	gist	NOUN
gujaf-30	19	48	,	,	PUNCT
gujaf-30	19	49	2012	2012	NUM
gujaf-30	19	50	)	)	PUNCT
gujaf-30	19	51	.	.	PUNCT
gujaf-30	20	1	furthermore	furthermore	ADV
gujaf-30	20	2	,	,	PUNCT
gujaf-30	20	3	the	the	DET
gujaf-30	20	4	amount	amount	NOUN
gujaf-30	20	5	of	of	ADP
gujaf-30	20	6	audit	audit	NOUN
gujaf-30	20	7	fees	fee	NOUN
gujaf-30	20	8	and	and	CCONJ
gujaf-30	20	9	how	how	SCONJ
gujaf-30	20	10	they	they	PRON
gujaf-30	20	11	are	be	AUX
gujaf-30	20	12	determined	determined	ADJ
gujaf-30	20	13	are	be	AUX
gujaf-30	20	14	significant	significant	ADJ
gujaf-30	20	15	matters	matter	NOUN
gujaf-30	20	16	to	to	ADP
gujaf-30	20	17	both	both	CCONJ
gujaf-30	20	18	national	national	ADJ
gujaf-30	20	19	and	and	CCONJ
gujaf-30	20	20	international	international	ADJ
gujaf-30	20	21	.	.	PUNCT
gujaf-30	21	1	professional	professional	ADJ
gujaf-30	21	2	accounting	accounting	NOUN
gujaf-30	21	3	bodies	body	NOUN
gujaf-30	21	4	to	to	PART
gujaf-30	21	5	indicate	indicate	VERB
gujaf-30	21	6	the	the	DET
gujaf-30	21	7	basis	basis	NOUN
gujaf-30	21	8	on	on	ADP
gujaf-30	21	9	which	which	PRON
gujaf-30	21	10	audit	audit	NOUN
gujaf-30	21	11	fees	fee	NOUN
gujaf-30	21	12	should	should	AUX
gujaf-30	21	13	be	be	AUX
gujaf-30	21	14	determined	determine	VERB
gujaf-30	21	15	the	the	DET
gujaf-30	21	16	cost	cost	NOUN
gujaf-30	21	17	which	which	PRON
gujaf-30	21	18	should	should	AUX
gujaf-30	21	19	be	be	AUX
gujaf-30	21	20	recovered	recover	VERB
gujaf-30	21	21	by	by	ADP
gujaf-30	21	22	an	an	DET
gujaf-30	21	23	audit	audit	NOUN
gujaf-30	21	24	fees	fee	NOUN
gujaf-30	21	25	,	,	PUNCT
gujaf-30	21	26	and	and	CCONJ
gujaf-30	21	27	the	the	DET
gujaf-30	21	28	factors	factor	NOUN
gujaf-30	21	29	which	which	PRON
gujaf-30	21	30	should	should	AUX
gujaf-30	21	31	be	be	AUX
gujaf-30	21	32	taken	take	VERB
gujaf-30	21	33	into	into	ADP
gujaf-30	21	34	consideration	consideration	NOUN
gujaf-30	21	35	when	when	SCONJ
gujaf-30	21	36	determining	determine	VERB
gujaf-30	21	37	audit	audit	NOUN
gujaf-30	21	38	fees	fee	NOUN
gujaf-30	21	39	.	.	PUNCT
gujaf-30	22	1	in	in	ADP
gujaf-30	22	2	addition	addition	NOUN
gujaf-30	22	3	,	,	PUNCT
gujaf-30	22	4	these	these	DET
gujaf-30	22	5	statements	statement	NOUN
gujaf-30	22	6	were	be	AUX
gujaf-30	22	7	also	also	ADV
gujaf-30	22	8	designed	design	VERB
gujaf-30	22	9	to	to	PART
gujaf-30	22	10	restrict	restrict	VERB
gujaf-30	22	11	auditors	auditor	NOUN
gujaf-30	22	12	from	from	ADP
gujaf-30	22	13	charging	charge	VERB
gujaf-30	22	14	their	their	PRON
gujaf-30	22	15	fees	fee	NOUN
gujaf-30	22	16	on	on	ADP
gujaf-30	22	17	a	a	DET
gujaf-30	22	18	basis	basis	NOUN
gujaf-30	22	19	which	which	PRON
gujaf-30	22	20	might	might	AUX
gujaf-30	22	21	be	be	AUX
gujaf-30	22	22	incompatible	incompatible	ADJ
gujaf-30	22	23	with	with	ADP
gujaf-30	22	24	ethical	ethical	ADJ
gujaf-30	22	25	value	value	NOUN
gujaf-30	22	26	associated	associate	VERB
gujaf-30	22	27	with	with	ADP
gujaf-30	22	28	the	the	DET
gujaf-30	22	29	audit	audit	NOUN
gujaf-30	22	30	profession	profession	NOUN
gujaf-30	22	31	.	.	PUNCT
gujaf-30	23	1	consequently	consequently	ADV
gujaf-30	23	2	,	,	PUNCT
gujaf-30	23	3	they	they	PRON
gujaf-30	23	4	seek	seek	VERB
gujaf-30	23	5	to	to	PART
gujaf-30	23	6	protect	protect	VERB
gujaf-30	23	7	the	the	DET
gujaf-30	23	8	auditors	auditor	NOUN
gujaf-30	23	9	from	from	ADP
gujaf-30	23	10	losing	lose	VERB
gujaf-30	23	11	their	their	PRON
gujaf-30	23	12	objectivity	objectivity	NOUN
gujaf-30	23	13	and	and	CCONJ
gujaf-30	23	14	effectiveness	effectiveness	NOUN
gujaf-30	23	15	as	as	ADP
gujaf-30	23	16	independent	independent	ADJ
gujaf-30	23	17	auditors	auditor	NOUN
gujaf-30	23	18	.	.	PUNCT
gujaf-30	24	1	although	although	SCONJ
gujaf-30	24	2	audit	audit	NOUN
gujaf-30	24	3	fee	fee	NOUN
gujaf-30	24	4	is	be	AUX
gujaf-30	24	5	not	not	PART
gujaf-30	24	6	clearly	clearly	ADV
gujaf-30	24	7	defined	define	VERB
gujaf-30	24	8	in	in	ADP
gujaf-30	24	9	any	any	PRON
gujaf-30	24	10	of	of	ADP
gujaf-30	24	11	the	the	DET
gujaf-30	24	12	recognized	recognize	VERB
gujaf-30	24	13	professional	professional	ADJ
gujaf-30	24	14	accounting	accounting	NOUN
gujaf-30	24	15	body	body	NOUN
gujaf-30	24	16	,	,	PUNCT
gujaf-30	24	17	but	but	CCONJ
gujaf-30	24	18	aspects	aspect	NOUN
gujaf-30	24	19	regarding	regard	VERB
gujaf-30	24	20	audit	audit	NOUN
gujaf-30	24	21	fees	fee	NOUN
gujaf-30	24	22	are	be	AUX
gujaf-30	24	23	extensively	extensively	ADV
gujaf-30	24	24	analyzed	analyze	VERB
gujaf-30	24	25	from	from	ADP
gujaf-30	24	26	the	the	DET
gujaf-30	24	27	point	point	NOUN
gujaf-30	24	28	of	of	ADP
gujaf-30	24	29	view	view	NOUN
gujaf-30	24	30	of	of	ADP
gujaf-30	24	31	their	their	PRON
gujaf-30	24	32	effects	effect	NOUN
gujaf-30	24	33	on	on	ADP
gujaf-30	24	34	auditor	auditor	NOUN
gujaf-30	24	35	’s	’s	PART
gujaf-30	24	36	independence	independence	NOUN
gujaf-30	24	37	.	.	PUNCT
gujaf-30	25	1	the	the	DET
gujaf-30	25	2	audit	audit	NOUN
gujaf-30	25	3	fees	fee	NOUN
gujaf-30	25	4	can	can	AUX
gujaf-30	25	5	thus	thus	ADV
gujaf-30	25	6	be	be	AUX
gujaf-30	25	7	simply	simply	ADV
gujaf-30	25	8	described	describe	VERB
gujaf-30	25	9	as	as	ADP
gujaf-30	25	10	the	the	DET
gujaf-30	25	11	sums	sum	NOUN
gujaf-30	25	12	payable	payable	ADJ
gujaf-30	25	13	paid	pay	VERB
gujaf-30	25	14	to	to	ADP
gujaf-30	25	15	the	the	DET
gujaf-30	25	16	auditors	auditor	NOUN
gujaf-30	25	17	for	for	ADP
gujaf-30	25	18	the	the	DET
gujaf-30	25	19	audit	audit	NOUN
gujaf-30	25	20	services	service	NOUN
gujaf-30	25	21	offered	offer	VERB
gujaf-30	25	22	to	to	ADP
gujaf-30	25	23	the	the	DET
gujaf-30	25	24	audit	audit	NOUN
gujaf-30	25	25	(	(	PUNCT
gujaf-30	25	26	client	client	NOUN
gujaf-30	25	27	)	)	PUNCT
gujaf-30	25	28	.	.	PUNCT
gujaf-30	26	1	the	the	DET
gujaf-30	26	2	methodology	methodology	NOUN
gujaf-30	26	3	for	for	ADP
gujaf-30	26	4	arriving	arrive	VERB
gujaf-30	26	5	at	at	ADP
gujaf-30	26	6	an	an	DET
gujaf-30	26	7	appropriate	appropriate	ADJ
gujaf-30	26	8	audit	audit	NOUN
gujaf-30	26	9	fees	fee	NOUN
gujaf-30	26	10	is	be	AUX
gujaf-30	26	11	still	still	ADV
gujaf-30	26	12	ongoing	ongoing	ADJ
gujaf-30	26	13	,	,	PUNCT
gujaf-30	26	14	especially	especially	ADV
gujaf-30	26	15	in	in	ADP
gujaf-30	26	16	the	the	DET
gujaf-30	26	17	developing	develop	VERB
gujaf-30	26	18	countries	country	NOUN
gujaf-30	26	19	where	where	SCONJ
gujaf-30	26	20	researchers	researcher	NOUN
gujaf-30	26	21	in	in	ADP
gujaf-30	26	22	this	this	DET
gujaf-30	26	23	area	area	NOUN
gujaf-30	26	24	are	be	AUX
gujaf-30	26	25	very	very	ADV
gujaf-30	26	26	scanty	scanty	ADJ
gujaf-30	26	27	and	and	CCONJ
gujaf-30	26	28	mostly	mostly	ADV
gujaf-30	26	29	in	in	ADP
gujaf-30	26	30	the	the	DET
gujaf-30	26	31	financial	financial	ADJ
gujaf-30	26	32	sector	sector	NOUN
gujaf-30	26	33	such	such	ADJ
gujaf-30	26	34	as	as	ADP
gujaf-30	26	35	banks	bank	NOUN
gujaf-30	26	36	.	.	PUNCT
gujaf-30	27	1	moreover	moreover	ADV
gujaf-30	27	2	,	,	PUNCT
gujaf-30	27	3	simunic	simunic	ADJ
gujaf-30	27	4	(	(	PUNCT
gujaf-30	27	5	1980	1980	NUM
gujaf-30	27	6	)	)	PUNCT
gujaf-30	27	7	explicitly	explicitly	ADV
gujaf-30	27	8	saw	see	VERB
gujaf-30	27	9	the	the	DET
gujaf-30	27	10	audit	audit	NOUN
gujaf-30	27	11	pricing	pricing	NOUN
gujaf-30	27	12	as	as	ADP
gujaf-30	27	13	the	the	DET
gujaf-30	27	14	determination	determination	NOUN
gujaf-30	27	15	of	of	ADP
gujaf-30	27	16	fees	fee	NOUN
gujaf-30	27	17	and	and	CCONJ
gujaf-30	27	18	initiated	initiate	VERB
gujaf-30	27	19	the	the	DET
gujaf-30	27	20	use	use	NOUN
gujaf-30	27	21	of	of	ADP
gujaf-30	27	22	the	the	DET
gujaf-30	27	23	demand	demand	NOUN
gujaf-30	27	24	and	and	CCONJ
gujaf-30	27	25	supply	supply	NOUN
gujaf-30	27	26	functions	function	NOUN
gujaf-30	27	27	to	to	PART
gujaf-30	27	28	identify	identify	VERB
gujaf-30	27	29	the	the	DET
gujaf-30	27	30	determinants	determinant	NOUN
gujaf-30	27	31	of	of	ADP
gujaf-30	27	32	audit	audit	NOUN
gujaf-30	27	33	pricing	pricing	NOUN
gujaf-30	27	34	and	and	CCONJ
gujaf-30	27	35	hence	hence	ADV
gujaf-30	27	36	the	the	DET
gujaf-30	27	37	audit	audit	NOUN
gujaf-30	27	38	fees	fee	NOUN
gujaf-30	27	39	.	.	PUNCT
gujaf-30	28	1	this	this	DET
gujaf-30	28	2	market	market	NOUN
gujaf-30	28	3	theory	theory	NOUN
gujaf-30	28	4	covers	cover	VERB
gujaf-30	28	5	both	both	CCONJ
gujaf-30	28	6	the	the	DET
gujaf-30	28	7	demand	demand	NOUN
gujaf-30	28	8	side	side	NOUN
gujaf-30	28	9	and	and	CCONJ
gujaf-30	28	10	supply	supply	NOUN
gujaf-30	28	11	side	side	NOUN
gujaf-30	28	12	determinants	determinant	NOUN
gujaf-30	28	13	such	such	ADJ
gujaf-30	28	14	determinants	determinant	NOUN
gujaf-30	28	15	representing	represent	VERB
gujaf-30	28	16	features	feature	NOUN
gujaf-30	28	17	from	from	ADP
gujaf-30	28	18	clients	client	NOUN
gujaf-30	28	19	that	that	PRON
gujaf-30	28	20	demand	demand	VERB
gujaf-30	28	21	audit	audit	NOUN
gujaf-30	28	22	and	and	CCONJ
gujaf-30	28	23	from	from	ADP
gujaf-30	28	24	auditors	auditor	NOUN
gujaf-30	28	25	that	that	PRON
gujaf-30	28	26	supply	supply	VERB
gujaf-30	28	27	audit	audit	NOUN
gujaf-30	28	28	service	service	NOUN
gujaf-30	28	29	.	.	PUNCT
gujaf-30	29	1	following	follow	VERB
gujaf-30	29	2	the	the	DET
gujaf-30	29	3	audit	audit	NOUN
gujaf-30	29	4	fees	fee	NOUN
gujaf-30	29	5	literature	literature	NOUN
gujaf-30	29	6	,	,	PUNCT
gujaf-30	29	7	several	several	ADJ
gujaf-30	29	8	determinants	determinant	NOUN
gujaf-30	29	9	of	of	ADP
gujaf-30	29	10	audit	audit	NOUN
gujaf-30	29	11	fees	fee	NOUN
gujaf-30	29	12	has	have	AUX
gujaf-30	29	13	been	be	AUX
gujaf-30	29	14	identified	identify	VERB
gujaf-30	29	15	by	by	ADP
gujaf-30	29	16	different	different	ADJ
gujaf-30	29	17	researchers	researcher	NOUN
gujaf-30	29	18	around	around	ADP
gujaf-30	29	19	the	the	DET
gujaf-30	29	20	world	world	NOUN
gujaf-30	29	21	,	,	PUNCT
gujaf-30	29	22	each	each	PRON
gujaf-30	29	23	with	with	ADP
gujaf-30	29	24	divergent	divergent	ADJ
gujaf-30	29	25	and	and	CCONJ
gujaf-30	29	26	inconsistent	inconsistent	ADJ
gujaf-30	29	27	result	result	NOUN
gujaf-30	29	28	.	.	PUNCT
gujaf-30	30	1	however	however	ADV
gujaf-30	30	2	,	,	PUNCT
gujaf-30	30	3	this	this	DET
gujaf-30	30	4	study	study	NOUN
gujaf-30	30	5	focuses	focus	VERB
gujaf-30	30	6	on	on	ADP
gujaf-30	30	7	the	the	DET
gujaf-30	30	8	effect	effect	NOUN
gujaf-30	30	9	of	of	ADP
gujaf-30	30	10	corporate	corporate	ADJ
gujaf-30	30	11	profitability	profitability	NOUN
gujaf-30	30	12	,	,	PUNCT
gujaf-30	30	13	complexity	complexity	NOUN
gujaf-30	30	14	,	,	PUNCT
gujaf-30	30	15	size	size	NOUN
gujaf-30	30	16	and	and	CCONJ
gujaf-30	30	17	risk	risk	NOUN
gujaf-30	30	18	on	on	ADP
gujaf-30	30	19	audit	audit	NOUN
gujaf-30	30	20	fees	fee	NOUN
gujaf-30	30	21	in	in	ADP
gujaf-30	30	22	listed	list	VERB
gujaf-30	30	23	deposit	deposit	NOUN
gujaf-30	30	24	money	money	NOUN
gujaf-30	30	25	banks	bank	NOUN
gujaf-30	30	26	in	in	ADP
gujaf-30	30	27	nigeria	nigeria	PROPN
gujaf-30	30	28	.	.	PUNCT
gujaf-30	31	1	divergent	divergent	ADJ
gujaf-30	31	2	views	view	NOUN
gujaf-30	31	3	concerning	concern	VERB
gujaf-30	31	4	the	the	DET
gujaf-30	31	5	factors	factor	NOUN
gujaf-30	31	6	that	that	PRON
gujaf-30	31	7	determine	determine	VERB
gujaf-30	31	8	the	the	DET
gujaf-30	31	9	amount	amount	NOUN
gujaf-30	31	10	of	of	ADP
gujaf-30	31	11	audit	audit	NOUN
gujaf-30	31	12	fee	fee	NOUN
gujaf-30	31	13	create	create	VERB
gujaf-30	31	14	a	a	DET
gujaf-30	31	15	serious	serious	ADJ
gujaf-30	31	16	debate	debate	NOUN
gujaf-30	31	17	in	in	ADP
gujaf-30	31	18	developed	develop	VERB
gujaf-30	31	19	and	and	CCONJ
gujaf-30	31	20	developing	develop	VERB
gujaf-30	31	21	economy	economy	NOUN
gujaf-30	31	22	as	as	SCONJ
gujaf-30	31	23	there	there	PRON
gujaf-30	31	24	are	be	VERB
gujaf-30	31	25	gusau	gusau	ADJ
gujaf-30	31	26	journal	journal	NOUN
gujaf-30	31	27	of	of	ADP
gujaf-30	31	28	accounting	accounting	NOUN
gujaf-30	31	29	and	and	CCONJ
gujaf-30	31	30	finance	finance	NOUN
gujaf-30	31	31	,	,	PUNCT
gujaf-30	31	32	vol	vol	NOUN
gujaf-30	31	33	.	.	PUNCT
gujaf-30	32	1	i	i	PRON
gujaf-30	32	2	,	,	PUNCT
gujaf-30	32	3	issue	issue	NOUN
gujaf-30	32	4	2	2	NUM
gujaf-30	32	5	,	,	PUNCT
gujaf-30	32	6	october	october	PROPN
gujaf-30	32	7	,	,	PUNCT
gujaf-30	32	8	2020	2020	NUM
gujaf-30	32	9	3	3	NUM
gujaf-30	32	10	differences	difference	NOUN
gujaf-30	32	11	in	in	ADP
gujaf-30	32	12	technology	technology	NOUN
gujaf-30	32	13	,	,	PUNCT
gujaf-30	32	14	economic	economic	ADJ
gujaf-30	32	15	system	system	NOUN
gujaf-30	32	16	,	,	PUNCT
gujaf-30	32	17	market	market	NOUN
gujaf-30	32	18	condition	condition	NOUN
gujaf-30	32	19	,	,	PUNCT
gujaf-30	32	20	the	the	DET
gujaf-30	32	21	type	type	NOUN
gujaf-30	32	22	of	of	ADP
gujaf-30	32	23	industries	industry	NOUN
gujaf-30	32	24	,	,	PUNCT
gujaf-30	32	25	production	production	NOUN
gujaf-30	32	26	,	,	PUNCT
gujaf-30	32	27	the	the	DET
gujaf-30	32	28	environment	environment	NOUN
gujaf-30	32	29	as	as	ADV
gujaf-30	32	30	well	well	ADV
gujaf-30	32	31	as	as	ADP
gujaf-30	32	32	the	the	DET
gujaf-30	32	33	government	government	NOUN
gujaf-30	32	34	policies	policy	NOUN
gujaf-30	32	35	.	.	PUNCT
gujaf-30	33	1	and	and	CCONJ
gujaf-30	33	2	these	these	DET
gujaf-30	33	3	factors	factor	NOUN
gujaf-30	33	4	may	may	AUX
gujaf-30	33	5	have	have	VERB
gujaf-30	33	6	impact	impact	NOUN
gujaf-30	33	7	on	on	ADP
gujaf-30	33	8	firm	firm	NOUN
gujaf-30	33	9	’s	’s	PART
gujaf-30	33	10	characteristics	characteristic	NOUN
gujaf-30	33	11	.	.	PUNCT
gujaf-30	34	1	however	however	ADV
gujaf-30	34	2	,	,	PUNCT
gujaf-30	34	3	the	the	DET
gujaf-30	34	4	argument	argument	NOUN
gujaf-30	34	5	raised	raise	VERB
gujaf-30	34	6	above	above	ADV
gujaf-30	34	7	indicates	indicate	VERB
gujaf-30	34	8	that	that	SCONJ
gujaf-30	34	9	,	,	PUNCT
gujaf-30	34	10	there	there	PRON
gujaf-30	34	11	is	be	VERB
gujaf-30	34	12	need	need	ADJ
gujaf-30	34	13	to	to	PART
gujaf-30	34	14	empirically	empirically	ADV
gujaf-30	34	15	examine	examine	VERB
gujaf-30	34	16	the	the	DET
gujaf-30	34	17	impact	impact	NOUN
gujaf-30	34	18	of	of	ADP
gujaf-30	34	19	firm	firm	NOUN
gujaf-30	34	20	’s	’s	PART
gujaf-30	34	21	characteristics	characteristic	NOUN
gujaf-30	34	22	on	on	ADP
gujaf-30	34	23	the	the	DET
gujaf-30	34	24	audit	audit	NOUN
gujaf-30	34	25	fee	fee	NOUN
gujaf-30	34	26	of	of	ADP
gujaf-30	34	27	listed	list	VERB
gujaf-30	34	28	deposit	deposit	NOUN
gujaf-30	34	29	money	money	NOUN
gujaf-30	34	30	bank	bank	NOUN
gujaf-30	34	31	in	in	ADP
gujaf-30	34	32	nigeria	nigeria	PROPN
gujaf-30	34	33	.	.	PUNCT
gujaf-30	35	1	also	also	ADV
gujaf-30	35	2	,	,	PUNCT
gujaf-30	35	3	a	a	DET
gujaf-30	35	4	number	number	NOUN
gujaf-30	35	5	of	of	ADP
gujaf-30	35	6	researches	research	NOUN
gujaf-30	35	7	have	have	AUX
gujaf-30	35	8	argued	argue	VERB
gujaf-30	35	9	that	that	SCONJ
gujaf-30	35	10	among	among	ADP
gujaf-30	35	11	the	the	DET
gujaf-30	35	12	profitability	profitability	NOUN
gujaf-30	35	13	,	,	PUNCT
gujaf-30	35	14	complexity	complexity	NOUN
gujaf-30	35	15	,	,	PUNCT
gujaf-30	35	16	audit	audit	NOUN
gujaf-30	35	17	size	size	NOUN
gujaf-30	35	18	and	and	CCONJ
gujaf-30	35	19	audit	audit	NOUN
gujaf-30	35	20	risk	risk	NOUN
gujaf-30	35	21	which	which	PRON
gujaf-30	35	22	one	one	NOUN
gujaf-30	35	23	is	be	AUX
gujaf-30	35	24	the	the	DET
gujaf-30	35	25	most	most	ADV
gujaf-30	35	26	important	important	ADJ
gujaf-30	35	27	determinant	determinant	ADJ
gujaf-30	35	28	of	of	ADP
gujaf-30	35	29	audit	audit	NOUN
gujaf-30	35	30	fees	fee	NOUN
gujaf-30	35	31	of	of	ADP
gujaf-30	35	32	listed	list	VERB
gujaf-30	35	33	deposit	deposit	NOUN
gujaf-30	35	34	money	money	NOUN
gujaf-30	35	35	banks	bank	NOUN
gujaf-30	35	36	in	in	ADP
gujaf-30	35	37	nigeria	nigeria	PROPN
gujaf-30	35	38	.	.	PUNCT
gujaf-30	36	1	urhoghide	urhoghide	PROPN
gujaf-30	36	2	&	&	CCONJ
gujaf-30	36	3	izedonmi	izedonmi	PROPN
gujaf-30	36	4	(	(	PUNCT
gujaf-30	36	5	2015	2015	NUM
gujaf-30	36	6	)	)	PUNCT
gujaf-30	36	7	,	,	PUNCT
gujaf-30	36	8	otemu	otemu	PROPN
gujaf-30	36	9	(	(	PUNCT
gujaf-30	36	10	2019	2019	NUM
gujaf-30	36	11	)	)	PUNCT
gujaf-30	36	12	opined	opine	VERB
gujaf-30	36	13	that	that	SCONJ
gujaf-30	36	14	profitability	profitability	NOUN
gujaf-30	36	15	is	be	AUX
gujaf-30	36	16	considered	consider	VERB
gujaf-30	36	17	as	as	ADP
gujaf-30	36	18	the	the	DET
gujaf-30	36	19	major	major	ADJ
gujaf-30	36	20	determinant	determinant	NOUN
gujaf-30	36	21	of	of	ADP
gujaf-30	36	22	audit	audit	NOUN
gujaf-30	36	23	fee	fee	NOUN
gujaf-30	36	24	.	.	PUNCT
gujaf-30	37	1	does	do	AUX
gujaf-30	37	2	profitability	profitability	NOUN
gujaf-30	37	3	affect	affect	VERB
gujaf-30	37	4	audit	audit	NOUN
gujaf-30	37	5	fee	fee	NOUN
gujaf-30	37	6	of	of	ADP
gujaf-30	37	7	listed	list	VERB
gujaf-30	37	8	deposit	deposit	NOUN
gujaf-30	37	9	money	money	NOUN
gujaf-30	37	10	banks	bank	NOUN
gujaf-30	37	11	in	in	ADP
gujaf-30	37	12	nigeria	nigeria	PROPN
gujaf-30	37	13	?	?	PUNCT
gujaf-30	38	1	likewise	likewise	ADV
gujaf-30	38	2	,	,	PUNCT
gujaf-30	38	3	hasan	hasan	PROPN
gujaf-30	38	4	(	(	PUNCT
gujaf-30	38	5	2017	2017	NUM
gujaf-30	38	6	)	)	PUNCT
gujaf-30	38	7	,	,	PUNCT
gujaf-30	38	8	and	and	CCONJ
gujaf-30	38	9	immanuel	immanuel	PROPN
gujaf-30	38	10	&	&	CCONJ
gujaf-30	38	11	nur	nur	PROPN
gujaf-30	38	12	(	(	PUNCT
gujaf-30	38	13	2014	2014	NUM
gujaf-30	38	14	)	)	PUNCT
gujaf-30	38	15	argued	argue	VERB
gujaf-30	38	16	and	and	CCONJ
gujaf-30	38	17	examined	examine	VERB
gujaf-30	38	18	that	that	PRON
gujaf-30	38	19	complexity	complexity	NOUN
gujaf-30	38	20	is	be	AUX
gujaf-30	38	21	the	the	DET
gujaf-30	38	22	most	most	ADV
gujaf-30	38	23	important	important	ADJ
gujaf-30	38	24	determinant	determinant	ADJ
gujaf-30	38	25	of	of	ADP
gujaf-30	38	26	audit	audit	NOUN
gujaf-30	38	27	fee	fee	NOUN
gujaf-30	38	28	of	of	ADP
gujaf-30	38	29	an	an	DET
gujaf-30	38	30	entity	entity	NOUN
gujaf-30	38	31	.	.	PUNCT
gujaf-30	39	1	how	how	SCONJ
gujaf-30	39	2	does	do	VERB
gujaf-30	39	3	complexity	complexity	NOUN
gujaf-30	39	4	impact	impact	NOUN
gujaf-30	39	5	on	on	ADP
gujaf-30	39	6	audit	audit	NOUN
gujaf-30	39	7	fee	fee	NOUN
gujaf-30	39	8	of	of	ADP
gujaf-30	39	9	listed	list	VERB
gujaf-30	39	10	deposit	deposit	NOUN
gujaf-30	39	11	money	money	NOUN
gujaf-30	39	12	banks	bank	NOUN
gujaf-30	39	13	in	in	ADP
gujaf-30	39	14	nigeria	nigeria	PROPN
gujaf-30	39	15	?	?	PUNCT
gujaf-30	40	1	also	also	ADV
gujaf-30	40	2	,	,	PUNCT
gujaf-30	40	3	aronmwan	aronmwan	PROPN
gujaf-30	40	4	&	&	CCONJ
gujaf-30	40	5	okafor	okafor	PROPN
gujaf-30	40	6	(	(	PUNCT
gujaf-30	40	7	2014	2014	NUM
gujaf-30	40	8	)	)	PUNCT
gujaf-30	40	9	,	,	PUNCT
gujaf-30	40	10	haque	haque	PROPN
gujaf-30	40	11	,	,	PUNCT
gujaf-30	40	12	afroze	afroze	PROPN
gujaf-30	40	13	&	&	CCONJ
gujaf-30	40	14	fatematuz	fatematuz	PROPN
gujaf-30	40	15	-	-	PUNCT
gujaf-30	40	16	zohra	zohra	PROPN
gujaf-30	40	17	(	(	PUNCT
gujaf-30	40	18	2019	2019	NUM
gujaf-30	40	19	)	)	PUNCT
gujaf-30	40	20	are	be	AUX
gujaf-30	40	21	of	of	ADP
gujaf-30	40	22	the	the	DET
gujaf-30	40	23	view	view	NOUN
gujaf-30	40	24	that	that	SCONJ
gujaf-30	40	25	audit	audit	NOUN
gujaf-30	40	26	size	size	NOUN
gujaf-30	40	27	is	be	AUX
gujaf-30	40	28	considered	consider	VERB
gujaf-30	40	29	as	as	ADP
gujaf-30	40	30	the	the	DET
gujaf-30	40	31	vital	vital	ADJ
gujaf-30	40	32	determinant	determinant	NOUN
gujaf-30	40	33	of	of	ADP
gujaf-30	40	34	audit	audit	NOUN
gujaf-30	40	35	fee	fee	NOUN
gujaf-30	40	36	.	.	PUNCT
gujaf-30	41	1	how	how	SCONJ
gujaf-30	41	2	can	can	AUX
gujaf-30	41	3	audit	audit	VERB
gujaf-30	41	4	size	size	NOUN
gujaf-30	41	5	affect	affect	VERB
gujaf-30	41	6	audit	audit	NOUN
gujaf-30	41	7	fee	fee	NOUN
gujaf-30	41	8	of	of	ADP
gujaf-30	41	9	listed	list	VERB
gujaf-30	41	10	deposit	deposit	NOUN
gujaf-30	41	11	money	money	NOUN
gujaf-30	41	12	banks	bank	NOUN
gujaf-30	41	13	in	in	ADP
gujaf-30	41	14	nigeria	nigeria	PROPN
gujaf-30	41	15	?	?	PUNCT
gujaf-30	42	1	while	while	SCONJ
gujaf-30	42	2	in	in	ADP
gujaf-30	42	3	the	the	DET
gujaf-30	42	4	study	study	NOUN
gujaf-30	42	5	of	of	ADP
gujaf-30	42	6	santhosh	santhosh	PROPN
gujaf-30	42	7	&	&	CCONJ
gujaf-30	42	8	ganesh	ganesh	PROPN
gujaf-30	42	9	(	(	PUNCT
gujaf-30	42	10	2020	2020	NUM
gujaf-30	42	11	)	)	PUNCT
gujaf-30	42	12	,	,	PUNCT
gujaf-30	42	13	indira	indira	PROPN
gujaf-30	42	14	&	&	CCONJ
gujaf-30	42	15	mutiara	mutiara	PROPN
gujaf-30	42	16	(	(	PUNCT
gujaf-30	42	17	2018	2018	NUM
gujaf-30	42	18	)	)	PUNCT
gujaf-30	42	19	considered	consider	VERB
gujaf-30	42	20	audit	audit	NOUN
gujaf-30	42	21	risk	risk	NOUN
gujaf-30	42	22	as	as	ADP
gujaf-30	42	23	a	a	DET
gujaf-30	42	24	major	major	ADJ
gujaf-30	42	25	determinant	determinant	NOUN
gujaf-30	42	26	of	of	ADP
gujaf-30	42	27	audit	audit	NOUN
gujaf-30	42	28	fee	fee	NOUN
gujaf-30	42	29	of	of	ADP
gujaf-30	42	30	a	a	DET
gujaf-30	42	31	firm	firm	NOUN
gujaf-30	42	32	.	.	PUNCT
gujaf-30	43	1	to	to	ADP
gujaf-30	43	2	what	what	DET
gujaf-30	43	3	extent	extent	NOUN
gujaf-30	43	4	can	can	AUX
gujaf-30	43	5	the	the	DET
gujaf-30	43	6	audit	audit	NOUN
gujaf-30	43	7	risk	risk	NOUN
gujaf-30	43	8	affect	affect	VERB
gujaf-30	43	9	audit	audit	NOUN
gujaf-30	43	10	fee	fee	NOUN
gujaf-30	43	11	of	of	ADP
gujaf-30	43	12	listed	list	VERB
gujaf-30	43	13	deposit	deposit	NOUN
gujaf-30	43	14	money	money	NOUN
gujaf-30	43	15	banks	bank	NOUN
gujaf-30	43	16	in	in	ADP
gujaf-30	43	17	nigeria	nigeria	PROPN
gujaf-30	43	18	?	?	PUNCT
gujaf-30	44	1	finally	finally	ADV
gujaf-30	44	2	,	,	PUNCT
gujaf-30	44	3	most	most	ADJ
gujaf-30	44	4	of	of	ADP
gujaf-30	44	5	the	the	DET
gujaf-30	44	6	study	study	NOUN
gujaf-30	44	7	had	have	AUX
gujaf-30	44	8	been	be	AUX
gujaf-30	44	9	focused	focus	VERB
gujaf-30	44	10	on	on	ADP
gujaf-30	44	11	the	the	DET
gujaf-30	44	12	market	market	NOUN
gujaf-30	44	13	for	for	ADP
gujaf-30	44	14	audit	audit	NOUN
gujaf-30	44	15	profession	profession	NOUN
gujaf-30	44	16	and	and	CCONJ
gujaf-30	44	17	services	service	NOUN
gujaf-30	44	18	in	in	ADP
gujaf-30	44	19	developed	developed	ADJ
gujaf-30	44	20	and	and	CCONJ
gujaf-30	44	21	developing	develop	VERB
gujaf-30	44	22	countries	country	NOUN
gujaf-30	44	23	.	.	PUNCT
gujaf-30	45	1	but	but	CCONJ
gujaf-30	45	2	few	few	ADJ
gujaf-30	45	3	studies	study	NOUN
gujaf-30	45	4	have	have	AUX
gujaf-30	45	5	been	be	AUX
gujaf-30	45	6	conducted	conduct	VERB
gujaf-30	45	7	in	in	ADP
gujaf-30	45	8	uk	uk	PROPN
gujaf-30	45	9	and	and	CCONJ
gujaf-30	45	10	arabic	arabic	ADJ
gujaf-30	45	11	world	world	NOUN
gujaf-30	45	12	and	and	CCONJ
gujaf-30	45	13	they	they	PRON
gujaf-30	45	14	provided	provide	VERB
gujaf-30	45	15	an	an	DET
gujaf-30	45	16	evidence	evidence	NOUN
gujaf-30	45	17	of	of	ADP
gujaf-30	45	18	presence	presence	NOUN
gujaf-30	45	19	of	of	ADP
gujaf-30	45	20	mixed	mixed	ADJ
gujaf-30	45	21	and	and	CCONJ
gujaf-30	45	22	inconsistencies	inconsistency	NOUN
gujaf-30	45	23	of	of	ADP
gujaf-30	45	24	findings	finding	NOUN
gujaf-30	45	25	in	in	ADP
gujaf-30	45	26	the	the	DET
gujaf-30	45	27	literature	literature	NOUN
gujaf-30	45	28	which	which	PRON
gujaf-30	45	29	suggest	suggest	VERB
gujaf-30	45	30	the	the	DET
gujaf-30	45	31	issue	issue	NOUN
gujaf-30	45	32	of	of	ADP
gujaf-30	45	33	auditor	auditor	NOUN
gujaf-30	45	34	remuneration	remuneration	NOUN
gujaf-30	45	35	are	be	AUX
gujaf-30	45	36	far	far	ADV
gujaf-30	45	37	from	from	SCONJ
gujaf-30	45	38	been	be	AUX
gujaf-30	45	39	settle	settle	NOUN
gujaf-30	45	40	empirically	empirically	ADV
gujaf-30	45	41	.	.	PUNCT
gujaf-30	46	1	the	the	DET
gujaf-30	46	2	current	current	ADJ
gujaf-30	46	3	study	study	NOUN
gujaf-30	46	4	extended	extend	VERB
gujaf-30	46	5	previous	previous	ADJ
gujaf-30	46	6	studies	study	NOUN
gujaf-30	46	7	by	by	ADP
gujaf-30	46	8	presenting	present	VERB
gujaf-30	46	9	new	new	ADJ
gujaf-30	46	10	evidence	evidence	NOUN
gujaf-30	46	11	such	such	ADJ
gujaf-30	46	12	as	as	ADP
gujaf-30	46	13	inclusion	inclusion	NOUN
gujaf-30	46	14	of	of	ADP
gujaf-30	46	15	other	other	ADJ
gujaf-30	46	16	variables	variable	NOUN
gujaf-30	46	17	,	,	PUNCT
gujaf-30	46	18	environment	environment	NOUN
gujaf-30	46	19	and	and	CCONJ
gujaf-30	46	20	area	area	NOUN
gujaf-30	46	21	of	of	ADP
gujaf-30	46	22	the	the	DET
gujaf-30	46	23	study	study	NOUN
gujaf-30	46	24	.	.	PUNCT
gujaf-30	47	1	in	in	ADP
gujaf-30	47	2	line	line	NOUN
gujaf-30	47	3	with	with	ADP
gujaf-30	47	4	the	the	DET
gujaf-30	47	5	research	research	NOUN
gujaf-30	47	6	questions	question	NOUN
gujaf-30	47	7	above	above	ADV
gujaf-30	47	8	,	,	PUNCT
gujaf-30	47	9	the	the	DET
gujaf-30	47	10	main	main	ADJ
gujaf-30	47	11	objective	objective	NOUN
gujaf-30	47	12	of	of	ADP
gujaf-30	47	13	this	this	DET
gujaf-30	47	14	study	study	NOUN
gujaf-30	47	15	is	be	AUX
gujaf-30	47	16	to	to	PART
gujaf-30	47	17	examine	examine	VERB
gujaf-30	47	18	the	the	DET
gujaf-30	47	19	impact	impact	NOUN
gujaf-30	47	20	of	of	ADP
gujaf-30	47	21	firm	firm	ADJ
gujaf-30	47	22	characteristics	characteristic	NOUN
gujaf-30	47	23	and	and	CCONJ
gujaf-30	47	24	audit	audit	NOUN
gujaf-30	47	25	fee	fee	NOUN
gujaf-30	47	26	of	of	ADP
gujaf-30	47	27	listed	list	VERB
gujaf-30	47	28	deposit	deposit	NOUN
gujaf-30	47	29	money	money	NOUN
gujaf-30	47	30	banks	bank	NOUN
gujaf-30	47	31	in	in	ADP
gujaf-30	47	32	nigeria	nigeria	PROPN
gujaf-30	47	33	.	.	PUNCT
gujaf-30	48	1	other	other	ADJ
gujaf-30	48	2	specific	specific	ADJ
gujaf-30	48	3	objectives	objective	NOUN
gujaf-30	48	4	are	be	AUX
gujaf-30	48	5	to	to	ADP
gujaf-30	48	6	;	;	PUNCT
gujaf-30	48	7	i.	i.	NOUN
gujaf-30	48	8	examine	examine	VERB
gujaf-30	48	9	the	the	DET
gujaf-30	48	10	influence	influence	NOUN
gujaf-30	48	11	of	of	ADP
gujaf-30	48	12	profitability	profitability	NOUN
gujaf-30	48	13	on	on	ADP
gujaf-30	48	14	audit	audit	NOUN
gujaf-30	48	15	fee	fee	NOUN
gujaf-30	48	16	of	of	ADP
gujaf-30	48	17	listed	list	VERB
gujaf-30	48	18	deposit	deposit	NOUN
gujaf-30	48	19	money	money	NOUN
gujaf-30	48	20	banks	bank	NOUN
gujaf-30	48	21	in	in	ADP
gujaf-30	48	22	nigeria	nigeria	PROPN
gujaf-30	48	23	.	.	PUNCT
gujaf-30	49	1	ii	ii	PROPN
gujaf-30	49	2	.	.	PROPN
gujaf-30	49	3	determine	determine	VERB
gujaf-30	49	4	the	the	DET
gujaf-30	49	5	effect	effect	NOUN
gujaf-30	49	6	of	of	ADP
gujaf-30	49	7	complexity	complexity	NOUN
gujaf-30	49	8	on	on	ADP
gujaf-30	49	9	audit	audit	NOUN
gujaf-30	49	10	fee	fee	NOUN
gujaf-30	49	11	of	of	ADP
gujaf-30	49	12	listed	list	VERB
gujaf-30	49	13	deposit	deposit	NOUN
gujaf-30	49	14	money	money	NOUN
gujaf-30	49	15	banks	bank	NOUN
gujaf-30	49	16	in	in	ADP
gujaf-30	49	17	nigeria	nigeria	PROPN
gujaf-30	49	18	.	.	PUNCT
gujaf-30	50	1	iii	iii	X
gujaf-30	50	2	.	.	PROPN
gujaf-30	50	3	evaluate	evaluate	VERB
gujaf-30	50	4	the	the	DET
gujaf-30	50	5	impact	impact	NOUN
gujaf-30	50	6	of	of	ADP
gujaf-30	50	7	audit	audit	NOUN
gujaf-30	50	8	size	size	NOUN
gujaf-30	50	9	on	on	ADP
gujaf-30	50	10	audit	audit	NOUN
gujaf-30	50	11	fee	fee	NOUN
gujaf-30	50	12	of	of	ADP
gujaf-30	50	13	listed	list	VERB
gujaf-30	50	14	deposit	deposit	NOUN
gujaf-30	50	15	money	money	NOUN
gujaf-30	50	16	banks	bank	NOUN
gujaf-30	50	17	in	in	ADP
gujaf-30	50	18	nigeria	nigeria	PROPN
gujaf-30	50	19	.	.	PUNCT
gujaf-30	51	1	gusau	gusau	PROPN
gujaf-30	51	2	journal	journal	PROPN
gujaf-30	51	3	of	of	ADP
gujaf-30	51	4	accounting	accounting	NOUN
gujaf-30	51	5	and	and	CCONJ
gujaf-30	51	6	finance	finance	NOUN
gujaf-30	51	7	,	,	PUNCT
gujaf-30	51	8	vol	vol	NOUN
gujaf-30	51	9	.	.	PUNCT
gujaf-30	52	1	i	i	PRON
gujaf-30	52	2	,	,	PUNCT
gujaf-30	52	3	issue	issue	NOUN
gujaf-30	52	4	2	2	NUM
gujaf-30	52	5	,	,	PUNCT
gujaf-30	52	6	october	october	PROPN
gujaf-30	52	7	,	,	PUNCT
gujaf-30	52	8	2020	2020	NUM
gujaf-30	52	9	4	4	NUM
gujaf-30	52	10	vi	vi	NOUN
gujaf-30	52	11	.	.	NOUN
gujaf-30	52	12	access	access	NOUN
gujaf-30	52	13	the	the	DET
gujaf-30	52	14	bearing	bearing	NOUN
gujaf-30	52	15	of	of	ADP
gujaf-30	52	16	audit	audit	NOUN
gujaf-30	52	17	risk	risk	NOUN
gujaf-30	52	18	on	on	ADP
gujaf-30	52	19	audit	audit	NOUN
gujaf-30	52	20	fee	fee	NOUN
gujaf-30	52	21	of	of	ADP
gujaf-30	52	22	listed	list	VERB
gujaf-30	52	23	deposit	deposit	NOUN
gujaf-30	52	24	money	money	NOUN
gujaf-30	52	25	banks	bank	NOUN
gujaf-30	52	26	in	in	ADP
gujaf-30	52	27	nigeria	nigeria	PROPN
gujaf-30	52	28	.	.	PUNCT
gujaf-30	53	1	furthermore	furthermore	ADV
gujaf-30	53	2	,	,	PUNCT
gujaf-30	53	3	various	various	ADJ
gujaf-30	53	4	parties	party	NOUN
gujaf-30	53	5	including	include	VERB
gujaf-30	53	6	shareholders	shareholder	NOUN
gujaf-30	53	7	,	,	PUNCT
gujaf-30	53	8	audit	audit	NOUN
gujaf-30	53	9	firms	firm	NOUN
gujaf-30	53	10	,	,	PUNCT
gujaf-30	53	11	financial	financial	ADJ
gujaf-30	53	12	regulatory	regulatory	ADJ
gujaf-30	53	13	bodies	body	NOUN
gujaf-30	53	14	,	,	PUNCT
gujaf-30	53	15	deposit	deposit	VERB
gujaf-30	53	16	money	money	NOUN
gujaf-30	53	17	banks	bank	NOUN
gujaf-30	53	18	,	,	PUNCT
gujaf-30	53	19	potential	potential	ADJ
gujaf-30	53	20	researchers	researcher	NOUN
gujaf-30	53	21	in	in	ADP
gujaf-30	53	22	this	this	DET
gujaf-30	53	23	field	field	NOUN
gujaf-30	53	24	are	be	AUX
gujaf-30	53	25	expected	expect	VERB
gujaf-30	53	26	to	to	PART
gujaf-30	53	27	benefit	benefit	VERB
gujaf-30	53	28	from	from	ADP
gujaf-30	53	29	this	this	DET
gujaf-30	53	30	study	study	NOUN
gujaf-30	53	31	in	in	ADP
gujaf-30	53	32	one	one	NUM
gujaf-30	53	33	way	way	NOUN
gujaf-30	53	34	or	or	CCONJ
gujaf-30	53	35	the	the	DET
gujaf-30	53	36	other	other	ADJ
gujaf-30	53	37	.	.	PUNCT
gujaf-30	54	1	in	in	ADP
gujaf-30	54	2	order	order	NOUN
gujaf-30	54	3	to	to	PART
gujaf-30	54	4	examine	examine	VERB
gujaf-30	54	5	the	the	DET
gujaf-30	54	6	impact	impact	NOUN
gujaf-30	54	7	of	of	ADP
gujaf-30	54	8	firm	firm	ADJ
gujaf-30	54	9	characteristics	characteristic	NOUN
gujaf-30	54	10	on	on	ADP
gujaf-30	54	11	audit	audit	NOUN
gujaf-30	54	12	fee	fee	NOUN
gujaf-30	54	13	of	of	ADP
gujaf-30	54	14	listed	list	VERB
gujaf-30	54	15	deposit	deposit	NOUN
gujaf-30	54	16	money	money	NOUN
gujaf-30	54	17	banks	bank	NOUN
gujaf-30	54	18	in	in	ADP
gujaf-30	54	19	nigeria	nigeria	PROPN
gujaf-30	54	20	,	,	PUNCT
gujaf-30	54	21	the	the	DET
gujaf-30	54	22	study	study	NOUN
gujaf-30	54	23	will	will	AUX
gujaf-30	54	24	cover	cover	VERB
gujaf-30	54	25	a	a	DET
gujaf-30	54	26	period	period	NOUN
gujaf-30	54	27	of	of	ADP
gujaf-30	54	28	6	6	NUM
gujaf-30	54	29	years	year	NOUN
gujaf-30	54	30	(	(	PUNCT
gujaf-30	54	31	2014	2014	NUM
gujaf-30	54	32	to	to	ADP
gujaf-30	54	33	2019	2019	NUM
gujaf-30	54	34	)	)	PUNCT
gujaf-30	54	35	.	.	PUNCT
gujaf-30	55	1	the	the	DET
gujaf-30	55	2	dependent	dependent	ADJ
gujaf-30	55	3	variable	variable	NOUN
gujaf-30	55	4	of	of	ADP
gujaf-30	55	5	the	the	DET
gujaf-30	55	6	study	study	NOUN
gujaf-30	55	7	is	be	AUX
gujaf-30	55	8	audit	audit	NOUN
gujaf-30	55	9	fee	fee	NOUN
gujaf-30	55	10	and	and	CCONJ
gujaf-30	55	11	the	the	DET
gujaf-30	55	12	independent	independent	ADJ
gujaf-30	55	13	variables	variable	NOUN
gujaf-30	55	14	of	of	ADP
gujaf-30	55	15	the	the	DET
gujaf-30	55	16	study	study	NOUN
gujaf-30	55	17	are	be	AUX
gujaf-30	55	18	;	;	PUNCT
gujaf-30	55	19	profitability	profitability	NOUN
gujaf-30	55	20	,	,	PUNCT
gujaf-30	55	21	complexity	complexity	NOUN
gujaf-30	55	22	,	,	PUNCT
gujaf-30	55	23	audit	audit	NOUN
gujaf-30	55	24	size	size	NOUN
gujaf-30	55	25	and	and	CCONJ
gujaf-30	55	26	audit	audit	NOUN
gujaf-30	55	27	risk	risk	NOUN
gujaf-30	55	28	.	.	PUNCT
gujaf-30	56	1	2	2	X
gujaf-30	56	2	.	.	X
gujaf-30	56	3	literature	literature	NOUN
gujaf-30	56	4	review	review	PROPN
gujaf-30	56	5	and	and	CCONJ
gujaf-30	56	6	theoretical	theoretical	ADJ
gujaf-30	56	7	framework	framework	NOUN
gujaf-30	56	8	audit	audit	NOUN
gujaf-30	56	9	fee	fee	NOUN
gujaf-30	56	10	determination	determination	NOUN
gujaf-30	56	11	refers	refer	VERB
gujaf-30	56	12	to	to	ADP
gujaf-30	56	13	the	the	DET
gujaf-30	56	14	determination	determination	NOUN
gujaf-30	56	15	of	of	ADP
gujaf-30	56	16	auditor	auditor	NOUN
gujaf-30	56	17	’s	’s	PART
gujaf-30	56	18	remuneration	remuneration	NOUN
gujaf-30	56	19	.	.	PUNCT
gujaf-30	57	1	the	the	DET
gujaf-30	57	2	audit	audit	NOUN
gujaf-30	57	3	fee	fee	NOUN
gujaf-30	57	4	has	have	AUX
gujaf-30	57	5	in	in	ADP
gujaf-30	57	6	extent	extent	NOUN
gujaf-30	57	7	literature	literature	NOUN
gujaf-30	57	8	been	be	AUX
gujaf-30	57	9	divided	divide	VERB
gujaf-30	57	10	into	into	ADP
gujaf-30	57	11	two	two	NUM
gujaf-30	57	12	categories	category	NOUN
gujaf-30	57	13	;	;	PUNCT
gujaf-30	57	14	audit	audit	NOUN
gujaf-30	57	15	fees	fee	NOUN
gujaf-30	57	16	and	and	CCONJ
gujaf-30	57	17	non	non	ADJ
gujaf-30	57	18	-	-	ADJ
gujaf-30	57	19	audit	audit	ADJ
gujaf-30	57	20	fees	fee	NOUN
gujaf-30	57	21	.	.	PUNCT
gujaf-30	58	1	while	while	SCONJ
gujaf-30	58	2	audit	audit	NOUN
gujaf-30	58	3	fee	fee	NOUN
gujaf-30	58	4	refers	refer	VERB
gujaf-30	58	5	directly	directly	ADV
gujaf-30	58	6	to	to	ADP
gujaf-30	58	7	payments	payment	NOUN
gujaf-30	58	8	made	make	VERB
gujaf-30	58	9	to	to	ADP
gujaf-30	58	10	the	the	DET
gujaf-30	58	11	auditor	auditor	NOUN
gujaf-30	58	12	that	that	PRON
gujaf-30	58	13	relates	relate	VERB
gujaf-30	58	14	directly	directly	ADV
gujaf-30	58	15	to	to	ADP
gujaf-30	58	16	the	the	DET
gujaf-30	58	17	audit	audit	NOUN
gujaf-30	58	18	function	function	NOUN
gujaf-30	58	19	,	,	PUNCT
gujaf-30	58	20	non	non	ADJ
gujaf-30	58	21	-	-	ADJ
gujaf-30	58	22	audit	audit	ADJ
gujaf-30	58	23	fees	fee	NOUN
gujaf-30	58	24	is	be	AUX
gujaf-30	58	25	concerned	concern	VERB
gujaf-30	58	26	with	with	ADP
gujaf-30	58	27	payments	payment	NOUN
gujaf-30	58	28	for	for	ADP
gujaf-30	58	29	other	other	ADJ
gujaf-30	58	30	non	non	ADJ
gujaf-30	58	31	-	-	ADJ
gujaf-30	58	32	audit	audit	ADJ
gujaf-30	58	33	service	service	NOUN
gujaf-30	58	34	rendered	render	VERB
gujaf-30	58	35	by	by	ADP
gujaf-30	58	36	the	the	DET
gujaf-30	58	37	auditor	auditor	NOUN
gujaf-30	58	38	.	.	PUNCT
gujaf-30	59	1	generally	generally	ADV
gujaf-30	59	2	,	,	PUNCT
gujaf-30	59	3	the	the	DET
gujaf-30	59	4	audit	audit	NOUN
gujaf-30	59	5	fees	fee	NOUN
gujaf-30	59	6	should	should	AUX
gujaf-30	59	7	cover	cover	VERB
gujaf-30	59	8	audit	audit	NOUN
gujaf-30	59	9	costs	cost	NOUN
gujaf-30	59	10	and	and	CCONJ
gujaf-30	59	11	provide	provide	VERB
gujaf-30	59	12	a	a	DET
gujaf-30	59	13	reasonable	reasonable	ADJ
gujaf-30	59	14	profit	profit	NOUN
gujaf-30	59	15	.	.	PUNCT
gujaf-30	60	1	therefore	therefore	ADV
gujaf-30	60	2	,	,	PUNCT
gujaf-30	60	3	the	the	DET
gujaf-30	60	4	audit	audit	NOUN
gujaf-30	60	5	fees	fee	NOUN
gujaf-30	60	6	can	can	AUX
gujaf-30	60	7	be	be	AUX
gujaf-30	60	8	seen	see	VERB
gujaf-30	60	9	as	as	ADP
gujaf-30	60	10	a	a	DET
gujaf-30	60	11	combination	combination	NOUN
gujaf-30	60	12	of	of	ADP
gujaf-30	60	13	two	two	NUM
gujaf-30	60	14	items	item	NOUN
gujaf-30	60	15	:	:	PUNCT
gujaf-30	60	16	audit	audit	NOUN
gujaf-30	60	17	cost	cost	NOUN
gujaf-30	60	18	and	and	CCONJ
gujaf-30	60	19	profit	profit	NOUN
gujaf-30	60	20	or	or	CCONJ
gujaf-30	60	21	auditor	auditor	NOUN
gujaf-30	60	22	’s	’s	PART
gujaf-30	60	23	reward	reward	NOUN
gujaf-30	60	24	.	.	PUNCT
gujaf-30	61	1	one	one	NUM
gujaf-30	61	2	of	of	ADP
gujaf-30	61	3	the	the	DET
gujaf-30	61	4	first	first	ADJ
gujaf-30	61	5	theories	theory	NOUN
gujaf-30	61	6	regarding	regard	VERB
gujaf-30	61	7	the	the	DET
gujaf-30	61	8	determinants	determinant	NOUN
gujaf-30	61	9	of	of	ADP
gujaf-30	61	10	the	the	DET
gujaf-30	61	11	audit	audit	NOUN
gujaf-30	61	12	fees	fee	NOUN
gujaf-30	61	13	was	be	AUX
gujaf-30	61	14	developed	develop	VERB
gujaf-30	61	15	by	by	ADP
gujaf-30	61	16	simunic	simunic	ADJ
gujaf-30	61	17	(	(	PUNCT
gujaf-30	61	18	1980	1980	NUM
gujaf-30	61	19	)	)	PUNCT
gujaf-30	61	20	.	.	PUNCT
gujaf-30	62	1	he	he	PRON
gujaf-30	62	2	proves	prove	VERB
gujaf-30	62	3	that	that	SCONJ
gujaf-30	62	4	the	the	DET
gujaf-30	62	5	level	level	NOUN
gujaf-30	62	6	of	of	ADP
gujaf-30	62	7	the	the	DET
gujaf-30	62	8	audit	audit	NOUN
gujaf-30	62	9	fee	fee	NOUN
gujaf-30	62	10	depends	depend	VERB
gujaf-30	62	11	firstly	firstly	ADV
gujaf-30	62	12	on	on	ADP
gujaf-30	62	13	the	the	DET
gujaf-30	62	14	auditor	auditor	NOUN
gujaf-30	62	15	’s	’s	PART
gujaf-30	62	16	effort	effort	NOUN
gujaf-30	62	17	.	.	PUNCT
gujaf-30	63	1	the	the	DET
gujaf-30	63	2	connection	connection	NOUN
gujaf-30	63	3	between	between	ADP
gujaf-30	63	4	the	the	DET
gujaf-30	63	5	“	"	PUNCT
gujaf-30	63	6	price	price	NOUN
gujaf-30	63	7	”	"	PUNCT
gujaf-30	63	8	of	of	ADP
gujaf-30	63	9	the	the	DET
gujaf-30	63	10	audit	audit	NOUN
gujaf-30	63	11	and	and	CCONJ
gujaf-30	63	12	the	the	DET
gujaf-30	63	13	effort	effort	NOUN
gujaf-30	63	14	for	for	ADP
gujaf-30	63	15	its	its	PRON
gujaf-30	63	16	accomplishing	accomplishing	NOUN
gujaf-30	63	17	is	be	AUX
gujaf-30	63	18	a	a	DET
gujaf-30	63	19	natural	natural	ADJ
gujaf-30	63	20	one	one	NOUN
gujaf-30	63	21	,	,	PUNCT
gujaf-30	63	22	because	because	SCONJ
gujaf-30	63	23	any	any	DET
gujaf-30	63	24	audit	audit	NOUN
gujaf-30	63	25	mission	mission	NOUN
gujaf-30	63	26	is	be	AUX
gujaf-30	63	27	carried	carry	VERB
gujaf-30	63	28	out	out	ADP
gujaf-30	63	29	according	accord	VERB
gujaf-30	63	30	to	to	ADP
gujaf-30	63	31	some	some	DET
gujaf-30	63	32	compulsory	compulsory	ADJ
gujaf-30	63	33	standards	standard	NOUN
gujaf-30	63	34	and	and	CCONJ
gujaf-30	63	35	rules	rule	NOUN
gujaf-30	63	36	established	establish	VERB
gujaf-30	63	37	by	by	ADP
gujaf-30	63	38	professional	professional	ADJ
gujaf-30	63	39	audit	audit	NOUN
gujaf-30	63	40	organizations	organization	NOUN
gujaf-30	63	41	.	.	PUNCT
gujaf-30	64	1	simunic	simunic	ADJ
gujaf-30	64	2	(	(	PUNCT
gujaf-30	64	3	1980	1980	NUM
gujaf-30	64	4	)	)	PUNCT
gujaf-30	64	5	also	also	ADV
gujaf-30	64	6	proved	prove	VERB
gujaf-30	64	7	the	the	DET
gujaf-30	64	8	direct	direct	ADJ
gujaf-30	64	9	connection	connection	NOUN
gujaf-30	64	10	between	between	ADP
gujaf-30	64	11	the	the	DET
gujaf-30	64	12	level	level	NOUN
gujaf-30	64	13	of	of	ADP
gujaf-30	64	14	audit	audit	NOUN
gujaf-30	64	15	fees	fee	NOUN
gujaf-30	64	16	and	and	CCONJ
gujaf-30	64	17	the	the	DET
gujaf-30	64	18	subsequent	subsequent	ADJ
gujaf-30	64	19	litigation	litigation	NOUN
gujaf-30	64	20	risk	risk	NOUN
gujaf-30	64	21	.	.	PUNCT
gujaf-30	65	1	referring	refer	VERB
gujaf-30	65	2	to	to	ADP
gujaf-30	65	3	this	this	DET
gujaf-30	65	4	statement	statement	NOUN
gujaf-30	65	5	,	,	PUNCT
gujaf-30	65	6	pratt	pratt	PROPN
gujaf-30	65	7	and	and	CCONJ
gujaf-30	65	8	stice	stice	PROPN
gujaf-30	65	9	(	(	PUNCT
gujaf-30	65	10	1994	1994	NUM
gujaf-30	65	11	)	)	PUNCT
gujaf-30	65	12	underlined	underline	VERB
gujaf-30	65	13	that	that	SCONJ
gujaf-30	65	14	the	the	DET
gujaf-30	65	15	auditor	auditor	NOUN
gujaf-30	65	16	’s	’s	PART
gujaf-30	65	17	evaluation	evaluation	NOUN
gujaf-30	65	18	in	in	ADP
gujaf-30	65	19	terms	term	NOUN
gujaf-30	65	20	of	of	ADP
gujaf-30	65	21	possible	possible	ADJ
gujaf-30	65	22	losses	loss	NOUN
gujaf-30	65	23	in	in	ADP
gujaf-30	65	24	future	future	ADJ
gujaf-30	65	25	litigations	litigation	NOUN
gujaf-30	65	26	may	may	AUX
gujaf-30	65	27	result	result	VERB
gujaf-30	65	28	in	in	ADP
gujaf-30	65	29	an	an	DET
gujaf-30	65	30	increase	increase	NOUN
gujaf-30	65	31	of	of	ADP
gujaf-30	65	32	the	the	DET
gujaf-30	65	33	audit	audit	NOUN
gujaf-30	65	34	effort	effort	NOUN
gujaf-30	65	35	in	in	ADP
gujaf-30	65	36	order	order	NOUN
gujaf-30	65	37	to	to	PART
gujaf-30	65	38	reduce	reduce	VERB
gujaf-30	65	39	this	this	DET
gujaf-30	65	40	litigation	litigation	NOUN
gujaf-30	65	41	risk	risk	NOUN
gujaf-30	65	42	,	,	PUNCT
gujaf-30	65	43	and	and	CCONJ
gujaf-30	65	44	consequently	consequently	ADV
gujaf-30	65	45	to	to	ADP
gujaf-30	65	46	a	a	DET
gujaf-30	65	47	raise	raise	NOUN
gujaf-30	65	48	of	of	ADP
gujaf-30	65	49	the	the	DET
gujaf-30	65	50	audit	audit	NOUN
gujaf-30	65	51	fee	fee	NOUN
gujaf-30	65	52	.	.	PUNCT
gujaf-30	66	1	in	in	ADP
gujaf-30	66	2	more	more	ADJ
gujaf-30	66	3	contemporary	contemporary	ADJ
gujaf-30	66	4	literature	literature	NOUN
gujaf-30	66	5	(	(	PUNCT
gujaf-30	66	6	aronmwan	aronmwan	PROPN
gujaf-30	66	7	&	&	CCONJ
gujaf-30	66	8	okafor	okafor	PROPN
gujaf-30	66	9	,	,	PUNCT
gujaf-30	66	10	2014	2014	NUM
gujaf-30	66	11	;	;	PUNCT
gujaf-30	66	12	haque	haque	PROPN
gujaf-30	66	13	et	et	PROPN
gujaf-30	66	14	al	al	PROPN
gujaf-30	66	15	2019	2019	NUM
gujaf-30	66	16	;	;	PUNCT
gujaf-30	66	17	gist	gist	NOUN
gujaf-30	66	18	&	&	CCONJ
gujaf-30	66	19	gist	gist	NOUN
gujaf-30	66	20	,	,	PUNCT
gujaf-30	66	21	2012	2012	NUM
gujaf-30	66	22	;	;	PUNCT
gujaf-30	66	23	otemu	otemu	NOUN
gujaf-30	66	24	,	,	PUNCT
gujaf-30	66	25	2019	2019	NUM
gujaf-30	66	26	)	)	PUNCT
gujaf-30	66	27	several	several	ADJ
gujaf-30	66	28	factors	factor	NOUN
gujaf-30	66	29	have	have	AUX
gujaf-30	66	30	been	be	AUX
gujaf-30	66	31	identified	identify	VERB
gujaf-30	66	32	as	as	ADP
gujaf-30	66	33	important	important	ADJ
gujaf-30	66	34	considerations	consideration	NOUN
gujaf-30	66	35	in	in	ADP
gujaf-30	66	36	the	the	DET
gujaf-30	66	37	audit	audit	NOUN
gujaf-30	66	38	pricing	pricing	NOUN
gujaf-30	66	39	process	process	NOUN
gujaf-30	66	40	.	.	PUNCT
gujaf-30	67	1	among	among	ADP
gujaf-30	67	2	the	the	DET
gujaf-30	67	3	factors	factor	NOUN
gujaf-30	67	4	mentioned	mention	VERB
gujaf-30	67	5	are	be	AUX
gujaf-30	67	6	the	the	DET
gujaf-30	67	7	following	following	NOUN
gujaf-30	67	8	;	;	PUNCT
gujaf-30	67	9	the	the	DET
gujaf-30	67	10	audit	audit	NOUN
gujaf-30	67	11	’s	’s	PART
gujaf-30	67	12	size	size	NOUN
gujaf-30	67	13	,	,	PUNCT
gujaf-30	67	14	and	and	CCONJ
gujaf-30	67	15	the	the	DET
gujaf-30	67	16	geographical	geographical	ADJ
gujaf-30	67	17	dispersion	dispersion	NOUN
gujaf-30	67	18	,	,	PUNCT
gujaf-30	67	19	financial	financial	ADJ
gujaf-30	67	20	performance	performance	NOUN
gujaf-30	67	21	of	of	ADP
gujaf-30	67	22	the	the	DET
gujaf-30	67	23	client	client	NOUN
gujaf-30	67	24	,	,	PUNCT
gujaf-30	67	25	audit	audit	NOUN
gujaf-30	67	26	’s	’s	PART
gujaf-30	67	27	risk	risk	NOUN
gujaf-30	67	28	among	among	ADP
gujaf-30	67	29	others	other	NOUN
gujaf-30	67	30	.	.	PUNCT
gujaf-30	68	1	moreover	moreover	ADV
gujaf-30	68	2	,	,	PUNCT
gujaf-30	68	3	it	it	PRON
gujaf-30	68	4	has	have	AUX
gujaf-30	68	5	been	be	AUX
gujaf-30	68	6	argued	argue	VERB
gujaf-30	68	7	that	that	SCONJ
gujaf-30	68	8	the	the	DET
gujaf-30	68	9	impact	impact	NOUN
gujaf-30	68	10	of	of	ADP
gujaf-30	68	11	these	these	DET
gujaf-30	68	12	factors	factor	NOUN
gujaf-30	68	13	on	on	ADP
gujaf-30	68	14	the	the	DET
gujaf-30	68	15	level	level	NOUN
gujaf-30	68	16	of	of	ADP
gujaf-30	68	17	audit	audit	NOUN
gujaf-30	68	18	fees	fee	NOUN
gujaf-30	68	19	is	be	AUX
gujaf-30	68	20	quite	quite	ADV
gujaf-30	68	21	contradictory	contradictory	ADJ
gujaf-30	68	22	(	(	PUNCT
gujaf-30	68	23	shiyi	shiyi	PROPN
gujaf-30	68	24	&	&	CCONJ
gujaf-30	68	25	jeyaraj	jeyaraj	PROPN
gujaf-30	68	26	(	(	PUNCT
gujaf-30	68	27	2017	2017	NUM
gujaf-30	68	28	)	)	PUNCT
gujaf-30	68	29	,	,	PUNCT
gujaf-30	68	30	akpom	akpom	X
gujaf-30	68	31	(	(	PUNCT
gujaf-30	68	32	2016	2016	NUM
gujaf-30	68	33	)	)	PUNCT
gujaf-30	68	34	.	.	PUNCT
gujaf-30	69	1	gusau	gusau	PROPN
gujaf-30	69	2	journal	journal	PROPN
gujaf-30	69	3	of	of	ADP
gujaf-30	69	4	accounting	accounting	NOUN
gujaf-30	69	5	and	and	CCONJ
gujaf-30	69	6	finance	finance	NOUN
gujaf-30	69	7	,	,	PUNCT
gujaf-30	69	8	vol	vol	NOUN
gujaf-30	69	9	.	.	PUNCT
gujaf-30	70	1	i	i	PRON
gujaf-30	70	2	,	,	PUNCT
gujaf-30	70	3	issue	issue	NOUN
gujaf-30	70	4	2	2	NUM
gujaf-30	70	5	,	,	PUNCT
gujaf-30	70	6	october	october	PROPN
gujaf-30	70	7	,	,	PUNCT
gujaf-30	70	8	2020	2020	NUM
gujaf-30	70	9	5	5	NUM
gujaf-30	70	10	prior	prior	ADV
gujaf-30	70	11	researches	research	VERB
gujaf-30	70	12	aronmwan	aronmwan	PROPN
gujaf-30	70	13	&	&	CCONJ
gujaf-30	70	14	okafor	okafor	PROPN
gujaf-30	70	15	(	(	PUNCT
gujaf-30	70	16	2014	2014	NUM
gujaf-30	70	17	)	)	PUNCT
gujaf-30	70	18	,	,	PUNCT
gujaf-30	70	19	and	and	CCONJ
gujaf-30	70	20	haque	haque	PROPN
gujaf-30	70	21	,	,	PUNCT
gujaf-30	70	22	afroze	afroze	PROPN
gujaf-30	70	23	&	&	CCONJ
gujaf-30	70	24	fatema	fatema	PROPN
gujaf-30	70	25	-	-	PUNCT
gujaf-30	70	26	tuzzohra	tuzzohra	PROPN
gujaf-30	70	27	(	(	PUNCT
gujaf-30	70	28	2019	2019	NUM
gujaf-30	70	29	)	)	PUNCT
gujaf-30	70	30	documented	document	VERB
gujaf-30	70	31	empirical	empirical	ADJ
gujaf-30	70	32	results	result	NOUN
gujaf-30	70	33	indicating	indicate	VERB
gujaf-30	70	34	that	that	SCONJ
gujaf-30	70	35	audit	audit	NOUN
gujaf-30	70	36	fees	fee	NOUN
gujaf-30	70	37	are	be	AUX
gujaf-30	70	38	significantly	significantly	ADV
gujaf-30	70	39	influence	influence	NOUN
gujaf-30	70	40	on	on	ADP
gujaf-30	70	41	the	the	DET
gujaf-30	70	42	level	level	NOUN
gujaf-30	70	43	of	of	ADP
gujaf-30	70	44	the	the	DET
gujaf-30	70	45	audit	audit	NOUN
gujaf-30	70	46	client	client	NOUN
gujaf-30	70	47	’s	’s	PART
gujaf-30	70	48	complexity	complexity	NOUN
gujaf-30	70	49	.	.	PUNCT
gujaf-30	71	1	hypothetically	hypothetically	ADV
gujaf-30	71	2	,	,	PUNCT
gujaf-30	71	3	we	we	PRON
gujaf-30	71	4	would	would	AUX
gujaf-30	71	5	expect	expect	VERB
gujaf-30	71	6	that	that	SCONJ
gujaf-30	71	7	as	as	SCONJ
gujaf-30	71	8	the	the	DET
gujaf-30	71	9	audit	audit	NOUN
gujaf-30	71	10	client	client	NOUN
gujaf-30	71	11	becomes	become	VERB
gujaf-30	71	12	more	more	ADV
gujaf-30	71	13	complex	complex	ADJ
gujaf-30	71	14	,	,	PUNCT
gujaf-30	71	15	more	more	ADJ
gujaf-30	71	16	time	time	NOUN
gujaf-30	71	17	and	and	CCONJ
gujaf-30	71	18	effort	effort	NOUN
gujaf-30	71	19	are	be	AUX
gujaf-30	71	20	needed	need	VERB
gujaf-30	71	21	to	to	PART
gujaf-30	71	22	apply	apply	VERB
gujaf-30	71	23	in	in	ADP
gujaf-30	71	24	performing	perform	VERB
gujaf-30	71	25	the	the	DET
gujaf-30	71	26	audit	audit	NOUN
gujaf-30	71	27	work	work	NOUN
gujaf-30	71	28	.	.	PUNCT
gujaf-30	72	1	this	this	PRON
gujaf-30	72	2	is	be	AUX
gujaf-30	72	3	true	true	ADJ
gujaf-30	72	4	because	because	SCONJ
gujaf-30	72	5	a	a	DET
gujaf-30	72	6	more	more	ADV
gujaf-30	72	7	complex	complex	ADJ
gujaf-30	72	8	audit	audit	NOUN
gujaf-30	72	9	client	client	NOUN
gujaf-30	72	10	means	mean	VERB
gujaf-30	72	11	a	a	DET
gujaf-30	72	12	more	more	ADV
gujaf-30	72	13	diverse	diverse	ADJ
gujaf-30	72	14	organizational	organizational	ADJ
gujaf-30	72	15	structure	structure	NOUN
gujaf-30	72	16	,	,	PUNCT
gujaf-30	72	17	and	and	CCONJ
gujaf-30	72	18	harder	hard	ADJ
gujaf-30	72	19	to	to	PART
gujaf-30	72	20	review	review	VERB
gujaf-30	72	21	transactions	transaction	NOUN
gujaf-30	72	22	.	.	PUNCT
gujaf-30	73	1	this	this	DET
gujaf-30	73	2	increase	increase	NOUN
gujaf-30	73	3	in	in	ADP
gujaf-30	73	4	audit	audit	NOUN
gujaf-30	73	5	effort	effort	NOUN
gujaf-30	73	6	is	be	AUX
gujaf-30	73	7	expected	expect	VERB
gujaf-30	73	8	to	to	PART
gujaf-30	73	9	lead	lead	VERB
gujaf-30	73	10	to	to	ADP
gujaf-30	73	11	an	an	DET
gujaf-30	73	12	increase	increase	NOUN
gujaf-30	73	13	in	in	ADP
gujaf-30	73	14	the	the	DET
gujaf-30	73	15	level	level	NOUN
gujaf-30	73	16	of	of	ADP
gujaf-30	73	17	audit	audit	NOUN
gujaf-30	73	18	fee	fee	NOUN
gujaf-30	73	19	.	.	PUNCT
gujaf-30	74	1	(	(	PUNCT
gujaf-30	74	2	ahmed	ahmed	PROPN
gujaf-30	74	3	&	&	CCONJ
gujaf-30	74	4	goyal	goyal	PROPN
gujaf-30	74	5	,	,	PUNCT
gujaf-30	74	6	2005	2005	NUM
gujaf-30	74	7	;	;	PUNCT
gujaf-30	74	8	otemu	otemu	NOUN
gujaf-30	74	9	,	,	PUNCT
gujaf-30	74	10	2019	2019	NUM
gujaf-30	74	11	and	and	CCONJ
gujaf-30	74	12	olutokunbo	olutokunbo	ADJ
gujaf-30	74	13	,	,	PUNCT
gujaf-30	74	14	yisa	yisa	PROPN
gujaf-30	74	15	&	&	CCONJ
gujaf-30	74	16	abdullahi	abdullahi	PROPN
gujaf-30	74	17	,	,	PUNCT
gujaf-30	74	18	2020	2020	NUM
gujaf-30	74	19	)	)	PUNCT
gujaf-30	74	20	concluded	conclude	VERB
gujaf-30	74	21	that	that	SCONJ
gujaf-30	74	22	complexity	complexity	NOUN
gujaf-30	74	23	has	have	VERB
gujaf-30	74	24	positive	positive	ADJ
gujaf-30	74	25	and	and	CCONJ
gujaf-30	74	26	significant	significant	ADJ
gujaf-30	74	27	effect	effect	NOUN
gujaf-30	74	28	on	on	ADP
gujaf-30	74	29	audit	audit	NOUN
gujaf-30	74	30	fees	fee	NOUN
gujaf-30	74	31	.	.	PUNCT
gujaf-30	75	1	olutokunbo	olutokunbo	PROPN
gujaf-30	75	2	,	,	PUNCT
gujaf-30	75	3	yisa	yisa	PROPN
gujaf-30	75	4	&	&	CCONJ
gujaf-30	75	5	abdullahi	abdullahi	PROPN
gujaf-30	75	6	(	(	PUNCT
gujaf-30	75	7	2020	2020	NUM
gujaf-30	75	8	)	)	PUNCT
gujaf-30	75	9	researched	research	VERB
gujaf-30	75	10	on	on	ADP
gujaf-30	75	11	the	the	DET
gujaf-30	75	12	relationship	relationship	NOUN
gujaf-30	75	13	between	between	ADP
gujaf-30	75	14	corporate	corporate	ADJ
gujaf-30	75	15	characteristics	characteristic	NOUN
gujaf-30	75	16	,	,	PUNCT
gujaf-30	75	17	audit	audit	NOUN
gujaf-30	75	18	fees	fee	NOUN
gujaf-30	75	19	and	and	CCONJ
gujaf-30	75	20	the	the	DET
gujaf-30	75	21	nigerian	nigerian	ADJ
gujaf-30	75	22	corporate	corporate	ADJ
gujaf-30	75	23	environment	environment	NOUN
gujaf-30	75	24	.	.	PUNCT
gujaf-30	76	1	the	the	DET
gujaf-30	76	2	findings	finding	NOUN
gujaf-30	76	3	of	of	ADP
gujaf-30	76	4	their	their	PRON
gujaf-30	76	5	study	study	NOUN
gujaf-30	76	6	revealed	reveal	VERB
gujaf-30	76	7	that	that	SCONJ
gujaf-30	76	8	,	,	PUNCT
gujaf-30	76	9	firm	firm	ADJ
gujaf-30	76	10	size	size	NOUN
gujaf-30	76	11	,	,	PUNCT
gujaf-30	76	12	profitability	profitability	NOUN
gujaf-30	76	13	,	,	PUNCT
gujaf-30	76	14	board	board	NOUN
gujaf-30	76	15	independence	independence	NOUN
gujaf-30	76	16	,	,	PUNCT
gujaf-30	76	17	and	and	CCONJ
gujaf-30	76	18	audit	audit	NOUN
gujaf-30	76	19	firm	firm	NOUN
gujaf-30	76	20	are	be	AUX
gujaf-30	76	21	positive	positive	ADJ
gujaf-30	76	22	and	and	CCONJ
gujaf-30	76	23	significant	significant	ADJ
gujaf-30	76	24	in	in	ADP
gujaf-30	76	25	influencing	influence	VERB
gujaf-30	76	26	audit	audit	NOUN
gujaf-30	76	27	fee	fee	NOUN
gujaf-30	76	28	while	while	SCONJ
gujaf-30	76	29	leverage	leverage	NOUN
gujaf-30	76	30	and	and	CCONJ
gujaf-30	76	31	board	board	NOUN
gujaf-30	76	32	size	size	NOUN
gujaf-30	76	33	were	be	AUX
gujaf-30	76	34	found	find	VERB
gujaf-30	76	35	to	to	PART
gujaf-30	76	36	be	be	AUX
gujaf-30	76	37	negative	negative	ADJ
gujaf-30	76	38	and	and	CCONJ
gujaf-30	76	39	significantly	significantly	ADV
gujaf-30	76	40	influencing	influence	VERB
gujaf-30	76	41	audit	audit	NOUN
gujaf-30	76	42	fee	fee	NOUN
gujaf-30	76	43	.	.	PUNCT
gujaf-30	77	1	indira	indira	PROPN
gujaf-30	77	2	&	&	CCONJ
gujaf-30	77	3	mutiara	mutiara	PROPN
gujaf-30	77	4	(	(	PUNCT
gujaf-30	77	5	2018	2018	NUM
gujaf-30	77	6	)	)	PUNCT
gujaf-30	77	7	in	in	ADP
gujaf-30	77	8	their	their	PRON
gujaf-30	77	9	research	research	NOUN
gujaf-30	77	10	studied	study	VERB
gujaf-30	77	11	the	the	DET
gujaf-30	77	12	relationship	relationship	NOUN
gujaf-30	77	13	between	between	ADP
gujaf-30	77	14	size	size	NOUN
gujaf-30	77	15	,	,	PUNCT
gujaf-30	77	16	profitability	profitability	NOUN
gujaf-30	77	17	,	,	PUNCT
gujaf-30	77	18	risk	risk	NOUN
gujaf-30	77	19	,	,	PUNCT
gujaf-30	77	20	complexity	complexity	NOUN
gujaf-30	77	21	,	,	PUNCT
gujaf-30	77	22	and	and	CCONJ
gujaf-30	77	23	independent	independent	ADJ
gujaf-30	77	24	audit	audit	NOUN
gujaf-30	77	25	committee	committee	NOUN
gujaf-30	77	26	on	on	ADP
gujaf-30	77	27	audit	audit	NOUN
gujaf-30	77	28	fee	fee	NOUN
gujaf-30	77	29	.	.	PUNCT
gujaf-30	78	1	the	the	DET
gujaf-30	78	2	results	result	NOUN
gujaf-30	78	3	showed	show	VERB
gujaf-30	78	4	that	that	SCONJ
gujaf-30	78	5	the	the	DET
gujaf-30	78	6	size	size	NOUN
gujaf-30	78	7	of	of	ADP
gujaf-30	78	8	the	the	DET
gujaf-30	78	9	company	company	NOUN
gujaf-30	78	10	,	,	PUNCT
gujaf-30	78	11	profitability	profitability	NOUN
gujaf-30	78	12	,	,	PUNCT
gujaf-30	78	13	complexity	complexity	NOUN
gujaf-30	78	14	of	of	ADP
gujaf-30	78	15	the	the	DET
gujaf-30	78	16	company	company	NOUN
gujaf-30	78	17	has	have	VERB
gujaf-30	78	18	a	a	DET
gujaf-30	78	19	positive	positive	ADJ
gujaf-30	78	20	n	n	CCONJ
gujaf-30	78	21	significant	significant	ADJ
gujaf-30	78	22	effect	effect	NOUN
gujaf-30	78	23	on	on	ADP
gujaf-30	78	24	audit	audit	NOUN
gujaf-30	78	25	fees	fee	NOUN
gujaf-30	78	26	.	.	PUNCT
gujaf-30	79	1	while	while	SCONJ
gujaf-30	79	2	,	,	PUNCT
gujaf-30	79	3	company	company	NOUN
gujaf-30	79	4	risk	risk	NOUN
gujaf-30	79	5	and	and	CCONJ
gujaf-30	79	6	independent	independent	ADJ
gujaf-30	79	7	audit	audit	NOUN
gujaf-30	79	8	committee	committee	NOUN
gujaf-30	79	9	have	have	VERB
gujaf-30	79	10	no	no	DET
gujaf-30	79	11	effect	effect	NOUN
gujaf-30	79	12	on	on	ADP
gujaf-30	79	13	audit	audit	NOUN
gujaf-30	79	14	fees	fee	NOUN
gujaf-30	79	15	.	.	PUNCT
gujaf-30	80	1	otemu	otemu	PROPN
gujaf-30	80	2	(	(	PUNCT
gujaf-30	80	3	2019	2019	NUM
gujaf-30	80	4	)	)	PUNCT
gujaf-30	80	5	found	find	VERB
gujaf-30	80	6	that	that	SCONJ
gujaf-30	80	7	while	while	SCONJ
gujaf-30	80	8	profitability	profitability	NOUN
gujaf-30	80	9	and	and	CCONJ
gujaf-30	80	10	complexity	complexity	NOUN
gujaf-30	80	11	were	be	AUX
gujaf-30	80	12	found	find	VERB
gujaf-30	80	13	to	to	PART
gujaf-30	80	14	be	be	AUX
gujaf-30	80	15	significant	significant	ADJ
gujaf-30	80	16	determinants	determinant	NOUN
gujaf-30	80	17	of	of	ADP
gujaf-30	80	18	auditor	auditor	NOUN
gujaf-30	80	19	pricing	pricing	NOUN
gujaf-30	80	20	,	,	PUNCT
gujaf-30	80	21	client	client	NOUN
gujaf-30	80	22	size	size	NOUN
gujaf-30	80	23	,	,	PUNCT
gujaf-30	80	24	leverage	leverage	NOUN
gujaf-30	80	25	,	,	PUNCT
gujaf-30	80	26	and	and	CCONJ
gujaf-30	80	27	fiscal	fiscal	ADJ
gujaf-30	80	28	year	year	NOUN
gujaf-30	80	29	end	end	NOUN
gujaf-30	80	30	date	date	NOUN
gujaf-30	80	31	were	be	AUX
gujaf-30	80	32	found	find	VERB
gujaf-30	80	33	to	to	PART
gujaf-30	80	34	be	be	AUX
gujaf-30	80	35	insignificant	insignificant	ADJ
gujaf-30	80	36	.	.	PUNCT
gujaf-30	81	1	in	in	ADP
gujaf-30	81	2	brazil	brazil	PROPN
gujaf-30	81	3	,	,	PUNCT
gujaf-30	81	4	walther	walther	NOUN
gujaf-30	81	5	,	,	PUNCT
gujaf-30	81	6	ivam	ivam	ADJ
gujaf-30	81	7	,	,	PUNCT
gujaf-30	81	8	&	&	CCONJ
gujaf-30	81	9	glauco	glauco	PROPN
gujaf-30	81	10	(	(	PUNCT
gujaf-30	81	11	2015	2015	NUM
gujaf-30	81	12	)	)	PUNCT
gujaf-30	81	13	found	find	VERB
gujaf-30	81	14	that	that	DET
gujaf-30	81	15	client	client	NOUN
gujaf-30	81	16	size	size	NOUN
gujaf-30	81	17	,	,	PUNCT
gujaf-30	81	18	risk	risk	NOUN
gujaf-30	81	19	and	and	CCONJ
gujaf-30	81	20	complexity	complexity	NOUN
gujaf-30	81	21	positively	positively	ADV
gujaf-30	81	22	and	and	CCONJ
gujaf-30	81	23	significantly	significantly	ADV
gujaf-30	81	24	impact	impact	VERB
gujaf-30	81	25	on	on	ADP
gujaf-30	81	26	audit	audit	NOUN
gujaf-30	81	27	fee	fee	NOUN
gujaf-30	81	28	.	.	PUNCT
gujaf-30	82	1	as	as	ADP
gujaf-30	82	2	for	for	ADP
gujaf-30	82	3	the	the	DET
gujaf-30	82	4	relationship	relationship	NOUN
gujaf-30	82	5	between	between	ADP
gujaf-30	82	6	corporate	corporate	ADJ
gujaf-30	82	7	governance	governance	NOUN
gujaf-30	82	8	and	and	CCONJ
gujaf-30	82	9	audit	audit	NOUN
gujaf-30	82	10	fees	fee	NOUN
gujaf-30	82	11	,	,	PUNCT
gujaf-30	82	12	they	they	PRON
gujaf-30	82	13	found	find	VERB
gujaf-30	82	14	an	an	DET
gujaf-30	82	15	insignificant	insignificant	ADJ
gujaf-30	82	16	relationship	relationship	NOUN
gujaf-30	82	17	with	with	ADP
gujaf-30	82	18	respect	respect	NOUN
gujaf-30	82	19	to	to	ADP
gujaf-30	82	20	small	small	ADJ
gujaf-30	82	21	companies	company	NOUN
gujaf-30	82	22	and	and	CCONJ
gujaf-30	82	23	a	a	DET
gujaf-30	82	24	significant	significant	ADJ
gujaf-30	82	25	and	and	CCONJ
gujaf-30	82	26	positive	positive	ADJ
gujaf-30	82	27	relationship	relationship	NOUN
gujaf-30	82	28	with	with	ADP
gujaf-30	82	29	respect	respect	NOUN
gujaf-30	82	30	to	to	ADP
gujaf-30	82	31	large	large	ADJ
gujaf-30	82	32	firms	firm	NOUN
gujaf-30	82	33	in	in	ADP
gujaf-30	82	34	brazil	brazil	PROPN
gujaf-30	82	35	.	.	PUNCT
gujaf-30	83	1	however	however	ADV
gujaf-30	83	2	,	,	PUNCT
gujaf-30	83	3	ohidoa	ohidoa	NOUN
gujaf-30	83	4	&	&	CCONJ
gujaf-30	83	5	omokhudu	omokhudu	PROPN
gujaf-30	83	6	(	(	PUNCT
gujaf-30	83	7	2018	2018	NUM
gujaf-30	83	8	)	)	PUNCT
gujaf-30	83	9	found	find	VERB
gujaf-30	83	10	that	that	SCONJ
gujaf-30	83	11	,	,	PUNCT
gujaf-30	83	12	auditor	auditor	NOUN
gujaf-30	83	13	type	type	NOUN
gujaf-30	83	14	,	,	PUNCT
gujaf-30	83	15	client	client	NOUN
gujaf-30	83	16	’s	’s	PART
gujaf-30	83	17	firm	firm	ADJ
gujaf-30	83	18	size	size	NOUN
gujaf-30	83	19	,	,	PUNCT
gujaf-30	83	20	client	client	NOUN
gujaf-30	83	21	’s	’s	PART
gujaf-30	83	22	complexity	complexity	NOUN
gujaf-30	83	23	,	,	PUNCT
gujaf-30	83	24	client	client	NOUN
gujaf-30	83	25	’s	’s	PART
gujaf-30	83	26	firm	firm	ADJ
gujaf-30	83	27	risk	risk	NOUN
gujaf-30	83	28	and	and	CCONJ
gujaf-30	83	29	audit	audit	NOUN
gujaf-30	83	30	committee	committee	NOUN
gujaf-30	83	31	independence	independence	NOUN
gujaf-30	83	32	have	have	VERB
gujaf-30	83	33	significant	significant	ADJ
gujaf-30	83	34	effect	effect	NOUN
gujaf-30	83	35	on	on	ADP
gujaf-30	83	36	audit	audit	NOUN
gujaf-30	83	37	fees	fee	NOUN
gujaf-30	83	38	,	,	PUNCT
gujaf-30	83	39	while	while	SCONJ
gujaf-30	83	40	firm	firm	ADJ
gujaf-30	83	41	’s	’s	PART
gujaf-30	83	42	profitability	profitability	NOUN
gujaf-30	83	43	has	have	VERB
gujaf-30	83	44	no	no	DET
gujaf-30	83	45	significant	significant	ADJ
gujaf-30	83	46	effect	effect	NOUN
gujaf-30	83	47	on	on	ADP
gujaf-30	83	48	audit	audit	NOUN
gujaf-30	83	49	fees	fee	NOUN
gujaf-30	83	50	.	.	PUNCT
gujaf-30	84	1	2.1.1	2.1.1	NUM
gujaf-30	84	2	profitability	profitability	NOUN
gujaf-30	84	3	and	and	CCONJ
gujaf-30	84	4	audit	audit	NOUN
gujaf-30	84	5	fees	fee	NOUN
gujaf-30	84	6	corporate	corporate	ADJ
gujaf-30	84	7	profitability	profitability	NOUN
gujaf-30	84	8	is	be	AUX
gujaf-30	84	9	seen	see	VERB
gujaf-30	84	10	as	as	ADP
gujaf-30	84	11	an	an	DET
gujaf-30	84	12	indicator	indicator	NOUN
gujaf-30	84	13	of	of	ADP
gujaf-30	84	14	management	management	NOUN
gujaf-30	84	15	performance	performance	NOUN
gujaf-30	84	16	and	and	CCONJ
gujaf-30	84	17	its	its	PRON
gujaf-30	84	18	efficiency	efficiency	NOUN
gujaf-30	84	19	in	in	ADP
gujaf-30	84	20	allocating	allocate	VERB
gujaf-30	84	21	available	available	ADJ
gujaf-30	84	22	resources	resource	NOUN
gujaf-30	84	23	.	.	PUNCT
gujaf-30	85	1	hence	hence	ADV
gujaf-30	85	2	the	the	DET
gujaf-30	85	3	direction	direction	NOUN
gujaf-30	85	4	of	of	ADP
gujaf-30	85	5	the	the	DET
gujaf-30	85	6	relationship	relationship	NOUN
gujaf-30	85	7	gusau	gusau	PROPN
gujaf-30	85	8	journal	journal	PROPN
gujaf-30	85	9	of	of	ADP
gujaf-30	85	10	accounting	accounting	NOUN
gujaf-30	85	11	and	and	CCONJ
gujaf-30	85	12	finance	finance	NOUN
gujaf-30	85	13	,	,	PUNCT
gujaf-30	85	14	vol	vol	NOUN
gujaf-30	85	15	.	.	PUNCT
gujaf-30	86	1	i	i	PRON
gujaf-30	86	2	,	,	PUNCT
gujaf-30	86	3	issue	issue	NOUN
gujaf-30	86	4	2	2	NUM
gujaf-30	86	5	,	,	PUNCT
gujaf-30	86	6	october	october	PROPN
gujaf-30	86	7	,	,	PUNCT
gujaf-30	86	8	2020	2020	NUM
gujaf-30	86	9	6	6	NUM
gujaf-30	86	10	between	between	ADP
gujaf-30	86	11	audit	audit	NOUN
gujaf-30	86	12	fee	fee	NOUN
gujaf-30	86	13	and	and	CCONJ
gujaf-30	86	14	profitability	profitability	NOUN
gujaf-30	86	15	can	can	AUX
gujaf-30	86	16	be	be	AUX
gujaf-30	86	17	positive	positive	ADJ
gujaf-30	86	18	or	or	CCONJ
gujaf-30	86	19	negative	negative	ADJ
gujaf-30	86	20	.	.	PUNCT
gujaf-30	87	1	some	some	PRON
gujaf-30	87	2	might	might	AUX
gujaf-30	87	3	argue	argue	VERB
gujaf-30	87	4	that	that	SCONJ
gujaf-30	87	5	companies	company	NOUN
gujaf-30	87	6	reporting	report	VERB
gujaf-30	87	7	high	high	ADJ
gujaf-30	87	8	levels	level	NOUN
gujaf-30	87	9	of	of	ADP
gujaf-30	87	10	profit	profit	NOUN
gujaf-30	87	11	will	will	AUX
gujaf-30	87	12	be	be	AUX
gujaf-30	87	13	rigorous	rigorous	ADJ
gujaf-30	87	14	audit	audit	NOUN
gujaf-30	87	15	testing	testing	NOUN
gujaf-30	87	16	to	to	PART
gujaf-30	87	17	relate	relate	VERB
gujaf-30	87	18	revenues	revenue	NOUN
gujaf-30	87	19	and	and	CCONJ
gujaf-30	87	20	expenses	expense	NOUN
gujaf-30	87	21	and	and	CCONJ
gujaf-30	87	22	this	this	PRON
gujaf-30	87	23	entails	entail	VERB
gujaf-30	87	24	more	more	ADJ
gujaf-30	87	25	audit	audit	NOUN
gujaf-30	87	26	fees	fee	NOUN
gujaf-30	87	27	(	(	PUNCT
gujaf-30	87	28	santhosh	santhosh	PROPN
gujaf-30	87	29	&	&	CCONJ
gujaf-30	87	30	ganesh	ganesh	PROPN
gujaf-30	87	31	(	(	PUNCT
gujaf-30	87	32	2020	2020	NUM
gujaf-30	87	33	)	)	PUNCT
gujaf-30	87	34	.	.	PUNCT
gujaf-30	88	1	others	other	NOUN
gujaf-30	88	2	make	make	VERB
gujaf-30	88	3	the	the	DET
gujaf-30	88	4	point	point	NOUN
gujaf-30	88	5	that	that	SCONJ
gujaf-30	88	6	under	under	ADV
gujaf-30	88	7	-	-	PUNCT
gujaf-30	88	8	performing	perform	VERB
gujaf-30	88	9	companies	company	NOUN
gujaf-30	88	10	are	be	AUX
gujaf-30	88	11	more	more	ADV
gujaf-30	88	12	likely	likely	ADJ
gujaf-30	88	13	to	to	PART
gujaf-30	88	14	control	control	VERB
gujaf-30	88	15	their	their	PRON
gujaf-30	88	16	over	over	ADP
gujaf-30	88	17	-	-	PUNCT
gujaf-30	88	18	heads	head	NOUN
gujaf-30	88	19	and	and	CCONJ
gujaf-30	88	20	this	this	PRON
gujaf-30	88	21	would	would	AUX
gujaf-30	88	22	result	result	VERB
gujaf-30	88	23	in	in	ADP
gujaf-30	88	24	less	less	ADJ
gujaf-30	88	25	audit	audit	NOUN
gujaf-30	88	26	work	work	NOUN
gujaf-30	88	27	chan	chan	PROPN
gujaf-30	88	28	et	et	PROPN
gujaf-30	88	29	al	al	PROPN
gujaf-30	88	30	(	(	PUNCT
gujaf-30	88	31	1993	1993	NUM
gujaf-30	88	32	)	)	PUNCT
gujaf-30	88	33	.	.	PUNCT
gujaf-30	89	1	in	in	ADP
gujaf-30	89	2	practice	practice	NOUN
gujaf-30	89	3	,	,	PUNCT
gujaf-30	89	4	difference	difference	NOUN
gujaf-30	89	5	variables	variable	NOUN
gujaf-30	89	6	have	have	AUX
gujaf-30	89	7	been	be	AUX
gujaf-30	89	8	used	use	VERB
gujaf-30	89	9	in	in	ADP
gujaf-30	89	10	previous	previous	ADJ
gujaf-30	89	11	researches	research	NOUN
gujaf-30	89	12	to	to	PART
gujaf-30	89	13	proxy	proxy	VERB
gujaf-30	89	14	corporate	corporate	ADJ
gujaf-30	89	15	performance	performance	NOUN
gujaf-30	89	16	(	(	PUNCT
gujaf-30	89	17	profitability	profitability	NOUN
gujaf-30	89	18	)	)	PUNCT
gujaf-30	89	19	.	.	PUNCT
gujaf-30	90	1	a	a	DET
gujaf-30	90	2	number	number	NOUN
gujaf-30	90	3	of	of	ADP
gujaf-30	90	4	studies	study	NOUN
gujaf-30	90	5	used	use	VERB
gujaf-30	90	6	profit	profit	NOUN
gujaf-30	90	7	or	or	CCONJ
gujaf-30	90	8	loss	loss	NOUN
gujaf-30	90	9	figures	figure	NOUN
gujaf-30	90	10	e.g.	e.g.	ADV
gujaf-30	90	11	olutokunbo	olutokunbo	X
gujaf-30	90	12	et	et	PROPN
gujaf-30	90	13	al	al	PROPN
gujaf-30	90	14	.	.	PROPN
gujaf-30	91	1	(	(	PUNCT
gujaf-30	91	2	2020	2020	NUM
gujaf-30	91	3	)	)	PUNCT
gujaf-30	91	4	,	,	PUNCT
gujaf-30	91	5	urhoghide	urhoghide	PROPN
gujaf-30	91	6	&	&	CCONJ
gujaf-30	91	7	izedonmi	izedonmi	PROPN
gujaf-30	91	8	(	(	PUNCT
gujaf-30	91	9	2015	2015	NUM
gujaf-30	91	10	)	)	PUNCT
gujaf-30	91	11	,	,	PUNCT
gujaf-30	91	12	santhosh	santhosh	PROPN
gujaf-30	91	13	&	&	CCONJ
gujaf-30	91	14	ganesh	ganesh	PROPN
gujaf-30	91	15	(	(	PUNCT
gujaf-30	91	16	2020	2020	NUM
gujaf-30	91	17	)	)	PUNCT
gujaf-30	91	18	.	.	PUNCT
gujaf-30	92	1	other	other	ADJ
gujaf-30	92	2	studies	study	NOUN
gujaf-30	92	3	like	like	VERB
gujaf-30	92	4	;	;	PUNCT
gujaf-30	92	5	aronmwan	aronmwan	PROPN
gujaf-30	92	6	&	&	CCONJ
gujaf-30	92	7	okafor	okafor	PROPN
gujaf-30	92	8	(	(	PUNCT
gujaf-30	92	9	2014	2014	NUM
gujaf-30	92	10	)	)	PUNCT
gujaf-30	92	11	,	,	PUNCT
gujaf-30	92	12	otemu	otemu	PROPN
gujaf-30	92	13	(	(	PUNCT
gujaf-30	92	14	2019	2019	NUM
gujaf-30	92	15	)	)	PUNCT
gujaf-30	92	16	,	,	PUNCT
gujaf-30	92	17	indira	indira	PROPN
gujaf-30	92	18	&	&	CCONJ
gujaf-30	92	19	mutiara	mutiara	PROPN
gujaf-30	92	20	(	(	PUNCT
gujaf-30	92	21	2018	2018	NUM
gujaf-30	92	22	)	)	PUNCT
gujaf-30	92	23	have	have	AUX
gujaf-30	92	24	used	use	VERB
gujaf-30	92	25	different	different	ADJ
gujaf-30	92	26	profitability	profitability	NOUN
gujaf-30	92	27	ratios	ratio	NOUN
gujaf-30	92	28	such	such	ADJ
gujaf-30	92	29	as	as	ADP
gujaf-30	92	30	:	:	PUNCT
gujaf-30	92	31	return	return	NOUN
gujaf-30	92	32	on	on	ADP
gujaf-30	92	33	assets	asset	NOUN
gujaf-30	92	34	(	(	PUNCT
gujaf-30	92	35	roa	roa	NOUN
gujaf-30	92	36	)	)	PUNCT
gujaf-30	92	37	,	,	PUNCT
gujaf-30	92	38	return	return	VERB
gujaf-30	92	39	on	on	ADP
gujaf-30	92	40	equity	equity	NOUN
gujaf-30	92	41	(	(	PUNCT
gujaf-30	92	42	roe	roe	PROPN
gujaf-30	92	43	)	)	PUNCT
gujaf-30	92	44	,	,	PUNCT
gujaf-30	92	45	and	and	CCONJ
gujaf-30	92	46	return	return	VERB
gujaf-30	92	47	on	on	ADP
gujaf-30	92	48	capital	capital	NOUN
gujaf-30	92	49	employed	employ	VERB
gujaf-30	92	50	(	(	PUNCT
gujaf-30	92	51	roce	roce	NOUN
gujaf-30	92	52	)	)	PUNCT
gujaf-30	92	53	.	.	PUNCT
gujaf-30	93	1	however	however	ADV
gujaf-30	93	2	,	,	PUNCT
gujaf-30	93	3	this	this	DET
gujaf-30	93	4	study	study	NOUN
gujaf-30	93	5	used	use	VERB
gujaf-30	93	6	roa	roa	NOUN
gujaf-30	93	7	as	as	ADP
gujaf-30	93	8	a	a	DET
gujaf-30	93	9	proxy	proxy	NOUN
gujaf-30	93	10	of	of	ADP
gujaf-30	93	11	profitability	profitability	NOUN
gujaf-30	93	12	.	.	PUNCT
gujaf-30	94	1	furthermore	furthermore	ADV
gujaf-30	94	2	,	,	PUNCT
gujaf-30	94	3	these	these	DET
gujaf-30	94	4	studies	study	NOUN
gujaf-30	94	5	(	(	PUNCT
gujaf-30	94	6	urhoghide	urhoghide	PROPN
gujaf-30	94	7	&	&	CCONJ
gujaf-30	94	8	izedonmi	izedonmi	PROPN
gujaf-30	94	9	,	,	PUNCT
gujaf-30	94	10	2015	2015	NUM
gujaf-30	94	11	;	;	PUNCT
gujaf-30	94	12	santhosh	santhosh	PROPN
gujaf-30	94	13	&	&	CCONJ
gujaf-30	94	14	ganesh	ganesh	PROPN
gujaf-30	94	15	,	,	PUNCT
gujaf-30	94	16	2020	2020	NUM
gujaf-30	94	17	;	;	PUNCT
gujaf-30	94	18	otemu	otemu	NOUN
gujaf-30	94	19	,	,	PUNCT
gujaf-30	94	20	2019	2019	NUM
gujaf-30	94	21	;	;	PUNCT
gujaf-30	94	22	indira	indira	PROPN
gujaf-30	94	23	&	&	CCONJ
gujaf-30	94	24	mutiara	mutiara	PROPN
gujaf-30	94	25	,	,	PUNCT
gujaf-30	94	26	2018	2018	NUM
gujaf-30	94	27	)	)	PUNCT
gujaf-30	94	28	found	find	VERB
gujaf-30	94	29	a	a	DET
gujaf-30	94	30	significant	significant	ADJ
gujaf-30	94	31	relationship	relationship	NOUN
gujaf-30	94	32	between	between	ADP
gujaf-30	94	33	profitability	profitability	NOUN
gujaf-30	94	34	and	and	CCONJ
gujaf-30	94	35	audit	audit	NOUN
gujaf-30	94	36	fee	fee	NOUN
gujaf-30	94	37	.	.	PUNCT
gujaf-30	95	1	in	in	ADP
gujaf-30	95	2	line	line	NOUN
gujaf-30	95	3	with	with	ADP
gujaf-30	95	4	the	the	DET
gujaf-30	95	5	findings	finding	NOUN
gujaf-30	95	6	of	of	ADP
gujaf-30	95	7	prior	prior	ADJ
gujaf-30	95	8	studies	study	NOUN
gujaf-30	95	9	,	,	PUNCT
gujaf-30	95	10	we	we	PRON
gujaf-30	95	11	state	state	VERB
gujaf-30	95	12	the	the	DET
gujaf-30	95	13	hypothesis	hypothesis	NOUN
gujaf-30	95	14	of	of	ADP
gujaf-30	95	15	this	this	DET
gujaf-30	95	16	study	study	NOUN
gujaf-30	95	17	as	as	SCONJ
gujaf-30	95	18	follows	follow	VERB
gujaf-30	95	19	:	:	PUNCT
gujaf-30	95	20	h01	h01	NOUN
gujaf-30	95	21	profitability	profitability	NOUN
gujaf-30	95	22	has	have	VERB
gujaf-30	95	23	no	no	DET
gujaf-30	95	24	significant	significant	ADJ
gujaf-30	95	25	influence	influence	NOUN
gujaf-30	95	26	on	on	ADP
gujaf-30	95	27	audit	audit	NOUN
gujaf-30	95	28	fee	fee	NOUN
gujaf-30	95	29	2.1.2	2.1.2	NUM
gujaf-30	95	30	complexity	complexity	NOUN
gujaf-30	95	31	and	and	CCONJ
gujaf-30	95	32	audit	audit	NOUN
gujaf-30	95	33	fee	fee	NOUN
gujaf-30	95	34	firm	firm	NOUN
gujaf-30	95	35	complexity	complexity	NOUN
gujaf-30	95	36	has	have	AUX
gujaf-30	95	37	been	be	AUX
gujaf-30	95	38	defined	define	VERB
gujaf-30	95	39	differently	differently	ADV
gujaf-30	95	40	by	by	ADP
gujaf-30	95	41	researchers	researcher	NOUN
gujaf-30	95	42	in	in	ADP
gujaf-30	95	43	the	the	DET
gujaf-30	95	44	field	field	NOUN
gujaf-30	95	45	of	of	ADP
gujaf-30	95	46	firm	firm	ADJ
gujaf-30	95	47	characteristics	characteristic	NOUN
gujaf-30	95	48	and	and	CCONJ
gujaf-30	95	49	audit	audit	NOUN
gujaf-30	95	50	fee	fee	NOUN
gujaf-30	95	51	determination	determination	NOUN
gujaf-30	95	52	.	.	PUNCT
gujaf-30	96	1	prior	prior	ADJ
gujaf-30	96	2	studies	study	NOUN
gujaf-30	96	3	proxied	proxie	VERB
gujaf-30	96	4	complexity	complexity	NOUN
gujaf-30	96	5	as	as	SCONJ
gujaf-30	96	6	the	the	DET
gujaf-30	96	7	number	number	NOUN
gujaf-30	96	8	branches	branch	NOUN
gujaf-30	96	9	or	or	CCONJ
gujaf-30	96	10	subsidiaries	subsidiary	NOUN
gujaf-30	96	11	a	a	DET
gujaf-30	96	12	company	company	NOUN
gujaf-30	96	13	has	have	VERB
gujaf-30	96	14	both	both	CCONJ
gujaf-30	96	15	within	within	ADP
gujaf-30	96	16	and	and	CCONJ
gujaf-30	96	17	outside	outside	ADP
gujaf-30	96	18	the	the	DET
gujaf-30	96	19	country	country	NOUN
gujaf-30	96	20	the	the	DET
gujaf-30	96	21	parent	parent	NOUN
gujaf-30	96	22	company	company	NOUN
gujaf-30	96	23	is	be	AUX
gujaf-30	96	24	located	locate	VERB
gujaf-30	96	25	,	,	PUNCT
gujaf-30	96	26	the	the	DET
gujaf-30	96	27	number	number	NOUN
gujaf-30	96	28	of	of	ADP
gujaf-30	96	29	industries	industry	NOUN
gujaf-30	96	30	the	the	DET
gujaf-30	96	31	company	company	NOUN
gujaf-30	96	32	operates	operate	VERB
gujaf-30	96	33	in	in	ADP
gujaf-30	96	34	,	,	PUNCT
gujaf-30	96	35	the	the	DET
gujaf-30	96	36	total	total	ADJ
gujaf-30	96	37	remuneration	remuneration	NOUN
gujaf-30	96	38	of	of	ADP
gujaf-30	96	39	the	the	DET
gujaf-30	96	40	board	board	NOUN
gujaf-30	96	41	of	of	ADP
gujaf-30	96	42	directors	director	NOUN
gujaf-30	96	43	and	and	CCONJ
gujaf-30	96	44	asset	asset	NOUN
gujaf-30	96	45	composition	composition	NOUN
gujaf-30	96	46	.	.	PUNCT
gujaf-30	97	1	it	it	PRON
gujaf-30	97	2	can	can	AUX
gujaf-30	97	3	be	be	AUX
gujaf-30	97	4	assumed	assume	VERB
gujaf-30	97	5	that	that	SCONJ
gujaf-30	97	6	the	the	DET
gujaf-30	97	7	quantum	quantum	NOUN
gujaf-30	97	8	of	of	ADP
gujaf-30	97	9	audit	audit	NOUN
gujaf-30	97	10	work	work	NOUN
gujaf-30	97	11	will	will	AUX
gujaf-30	97	12	increase	increase	VERB
gujaf-30	97	13	as	as	ADP
gujaf-30	97	14	the	the	DET
gujaf-30	97	15	complexity	complexity	NOUN
gujaf-30	97	16	of	of	ADP
gujaf-30	97	17	the	the	DET
gujaf-30	97	18	client	client	NOUN
gujaf-30	97	19	firm	firm	NOUN
gujaf-30	97	20	increases	increase	NOUN
gujaf-30	97	21	.	.	PUNCT
gujaf-30	98	1	therefore	therefore	ADV
gujaf-30	98	2	,	,	PUNCT
gujaf-30	98	3	audit	audit	NOUN
gujaf-30	98	4	fee	fee	NOUN
gujaf-30	98	5	depends	depend	VERB
gujaf-30	98	6	on	on	ADP
gujaf-30	98	7	time	time	NOUN
gujaf-30	98	8	spent	spend	VERB
gujaf-30	98	9	by	by	ADP
gujaf-30	98	10	auditors	auditor	NOUN
gujaf-30	98	11	in	in	ADP
gujaf-30	98	12	examining	examine	VERB
gujaf-30	98	13	the	the	DET
gujaf-30	98	14	books	book	NOUN
gujaf-30	98	15	of	of	ADP
gujaf-30	98	16	its	its	PRON
gujaf-30	98	17	client	client	NOUN
gujaf-30	98	18	,	,	PUNCT
gujaf-30	98	19	the	the	DET
gujaf-30	98	20	volume	volume	NOUN
gujaf-30	98	21	for	for	ADP
gujaf-30	98	22	an	an	DET
gujaf-30	98	23	audit	audit	NOUN
gujaf-30	98	24	engagement	engagement	NOUN
gujaf-30	98	25	and	and	CCONJ
gujaf-30	98	26	the	the	DET
gujaf-30	98	27	number	number	NOUN
gujaf-30	98	28	of	of	ADP
gujaf-30	98	29	audit	audit	NOUN
gujaf-30	98	30	staff	staff	NOUN
gujaf-30	98	31	the	the	DET
gujaf-30	98	32	audit	audit	NOUN
gujaf-30	98	33	firm	firm	NOUN
gujaf-30	98	34	assigns	assign	NOUN
gujaf-30	98	35	to	to	ADP
gujaf-30	98	36	the	the	DET
gujaf-30	98	37	auditee	auditee	NOUN
gujaf-30	98	38	company	company	NOUN
gujaf-30	98	39	.	.	PUNCT
gujaf-30	99	1	this	this	PRON
gujaf-30	99	2	means	mean	VERB
gujaf-30	99	3	that	that	SCONJ
gujaf-30	99	4	the	the	DET
gujaf-30	99	5	complexity	complexity	NOUN
gujaf-30	99	6	of	of	ADP
gujaf-30	99	7	a	a	DET
gujaf-30	99	8	firm	firm	NOUN
gujaf-30	99	9	determines	determine	VERB
gujaf-30	99	10	the	the	DET
gujaf-30	99	11	audit	audit	NOUN
gujaf-30	99	12	fee	fee	NOUN
gujaf-30	99	13	to	to	PART
gujaf-30	99	14	be	be	AUX
gujaf-30	99	15	charged	charge	VERB
gujaf-30	99	16	.	.	PUNCT
gujaf-30	100	1	however	however	ADV
gujaf-30	100	2	,	,	PUNCT
gujaf-30	100	3	loughran	loughran	PROPN
gujaf-30	100	4	&	&	CCONJ
gujaf-30	100	5	mcdonald	mcdonald	PROPN
gujaf-30	100	6	(	(	PUNCT
gujaf-30	100	7	2019	2019	NUM
gujaf-30	100	8	)	)	PUNCT
gujaf-30	100	9	sees	see	VERB
gujaf-30	100	10	complexity	complexity	NOUN
gujaf-30	100	11	as	as	ADP
gujaf-30	100	12	the	the	DET
gujaf-30	100	13	list	list	NOUN
gujaf-30	100	14	of	of	ADP
gujaf-30	100	15	words	word	NOUN
gujaf-30	100	16	produced	produce	VERB
gujaf-30	100	17	by	by	ADP
gujaf-30	100	18	examining	examine	VERB
gujaf-30	100	19	actual	actual	ADJ
gujaf-30	100	20	word	word	NOUN
gujaf-30	100	21	usage	usage	NOUN
gujaf-30	100	22	in	in	ADP
gujaf-30	100	23	u.s	u.s	PROPN
gujaf-30	100	24	.	.	PROPN
gujaf-30	100	25	annual	annual	ADJ
gujaf-30	100	26	reports	report	NOUN
gujaf-30	100	27	.	.	PUNCT
gujaf-30	101	1	they	they	PRON
gujaf-30	101	2	believe	believe	VERB
gujaf-30	101	3	that	that	SCONJ
gujaf-30	101	4	any	any	DET
gujaf-30	101	5	word	word	NOUN
gujaf-30	101	6	most	most	ADV
gujaf-30	101	7	likely	likely	ADJ
gujaf-30	101	8	to	to	PART
gujaf-30	101	9	imply	imply	VERB
gujaf-30	101	10	business	business	NOUN
gujaf-30	101	11	or	or	CCONJ
gujaf-30	101	12	information	information	NOUN
gujaf-30	101	13	complexity	complexity	NOUN
gujaf-30	101	14	is	be	AUX
gujaf-30	101	15	placed	place	VERB
gujaf-30	101	16	on	on	ADP
gujaf-30	101	17	the	the	DET
gujaf-30	101	18	word	word	NOUN
gujaf-30	101	19	list	list	NOUN
gujaf-30	101	20	.	.	PUNCT
gujaf-30	102	1	some	some	PRON
gujaf-30	102	2	of	of	ADP
gujaf-30	102	3	these	these	DET
gujaf-30	102	4	words	word	NOUN
gujaf-30	102	5	includes	include	VERB
gujaf-30	102	6	:	:	PUNCT
gujaf-30	102	7	subsidiaries	subsidiary	NOUN
gujaf-30	102	8	,	,	PUNCT
gujaf-30	102	9	lease	lease	NOUN
gujaf-30	102	10	,	,	PUNCT
gujaf-30	102	11	acquisition	acquisition	NOUN
gujaf-30	102	12	,	,	PUNCT
gujaf-30	102	13	foreign	foreign	ADJ
gujaf-30	102	14	,	,	PUNCT
gujaf-30	102	15	impairment	impairment	ADJ
gujaf-30	102	16	,	,	PUNCT
gujaf-30	102	17	contracts	contract	NOUN
gujaf-30	102	18	etc	etc	VERB
gujaf-30	102	19	the	the	DET
gujaf-30	102	20	research	research	NOUN
gujaf-30	102	21	conducted	conduct	VERB
gujaf-30	102	22	by	by	ADP
gujaf-30	102	23	indira	indira	PROPN
gujaf-30	102	24	&	&	CCONJ
gujaf-30	102	25	mutiara	mutiara	PROPN
gujaf-30	102	26	(	(	PUNCT
gujaf-30	102	27	2018	2018	NUM
gujaf-30	102	28	)	)	PUNCT
gujaf-30	102	29	,	,	PUNCT
gujaf-30	102	30	otemu	otemu	PROPN
gujaf-30	102	31	(	(	PUNCT
gujaf-30	102	32	2019	2019	NUM
gujaf-30	102	33	)	)	PUNCT
gujaf-30	102	34	,	,	PUNCT
gujaf-30	102	35	hasan	hasan	PROPN
gujaf-30	102	36	(	(	PUNCT
gujaf-30	102	37	2017	2017	NUM
gujaf-30	102	38	)	)	PUNCT
gujaf-30	102	39	,	,	PUNCT
gujaf-30	102	40	immanuel	immanuel	PROPN
gujaf-30	102	41	&	&	CCONJ
gujaf-30	102	42	nur	nur	PROPN
gujaf-30	102	43	(	(	PUNCT
gujaf-30	102	44	2014	2014	NUM
gujaf-30	102	45	)	)	PUNCT
gujaf-30	102	46	,	,	PUNCT
gujaf-30	102	47	and	and	CCONJ
gujaf-30	102	48	hassan	hassan	PROPN
gujaf-30	102	49	&	&	CCONJ
gujaf-30	102	50	naser	naser	PROPN
gujaf-30	102	51	(	(	PUNCT
gujaf-30	102	52	2013	2013	NUM
gujaf-30	102	53	)	)	PUNCT
gujaf-30	102	54	shows	show	VERB
gujaf-30	102	55	that	that	SCONJ
gujaf-30	102	56	gusau	gusau	ADJ
gujaf-30	102	57	journal	journal	NOUN
gujaf-30	102	58	of	of	ADP
gujaf-30	102	59	accounting	accounting	NOUN
gujaf-30	102	60	and	and	CCONJ
gujaf-30	102	61	finance	finance	NOUN
gujaf-30	102	62	,	,	PUNCT
gujaf-30	102	63	vol	vol	NOUN
gujaf-30	102	64	.	.	PUNCT
gujaf-30	103	1	i	i	PRON
gujaf-30	103	2	,	,	PUNCT
gujaf-30	103	3	issue	issue	NOUN
gujaf-30	103	4	2	2	NUM
gujaf-30	103	5	,	,	PUNCT
gujaf-30	103	6	october	october	PROPN
gujaf-30	103	7	,	,	PUNCT
gujaf-30	103	8	2020	2020	NUM
gujaf-30	103	9	7	7	NUM
gujaf-30	103	10	complexity	complexity	NOUN
gujaf-30	103	11	is	be	AUX
gujaf-30	103	12	one	one	NUM
gujaf-30	103	13	of	of	ADP
gujaf-30	103	14	the	the	DET
gujaf-30	103	15	factors	factor	NOUN
gujaf-30	103	16	that	that	PRON
gujaf-30	103	17	influence	influence	VERB
gujaf-30	103	18	the	the	DET
gujaf-30	103	19	determination	determination	NOUN
gujaf-30	103	20	of	of	ADP
gujaf-30	103	21	audit	audit	NOUN
gujaf-30	103	22	fee	fee	NOUN
gujaf-30	103	23	.	.	PUNCT
gujaf-30	104	1	therefore	therefore	ADV
gujaf-30	104	2	,	,	PUNCT
gujaf-30	104	3	we	we	PRON
gujaf-30	104	4	hypothesize	hypothesize	VERB
gujaf-30	104	5	that	that	SCONJ
gujaf-30	104	6	;	;	PUNCT
gujaf-30	104	7	h02	h02	NOUN
gujaf-30	104	8	complexity	complexity	NOUN
gujaf-30	104	9	has	have	VERB
gujaf-30	104	10	no	no	DET
gujaf-30	104	11	significant	significant	ADJ
gujaf-30	104	12	impact	impact	NOUN
gujaf-30	104	13	on	on	ADP
gujaf-30	104	14	audit	audit	NOUN
gujaf-30	104	15	fee	fee	NOUN
gujaf-30	104	16	of	of	ADP
gujaf-30	104	17	dmbs	dmb	NOUN
gujaf-30	104	18	in	in	ADP
gujaf-30	104	19	nigeria	nigeria	PROPN
gujaf-30	104	20	2.1.3	2.1.3	NUM
gujaf-30	104	21	audit	audit	NOUN
gujaf-30	104	22	size	size	NOUN
gujaf-30	104	23	and	and	CCONJ
gujaf-30	104	24	audit	audit	NOUN
gujaf-30	104	25	fee	fee	NOUN
gujaf-30	104	26	audit	audit	NOUN
gujaf-30	104	27	size	size	NOUN
gujaf-30	104	28	is	be	AUX
gujaf-30	104	29	considered	consider	VERB
gujaf-30	104	30	an	an	DET
gujaf-30	104	31	important	important	ADJ
gujaf-30	104	32	factor	factor	NOUN
gujaf-30	104	33	in	in	ADP
gujaf-30	104	34	determining	determine	VERB
gujaf-30	104	35	the	the	DET
gujaf-30	104	36	audit	audit	NOUN
gujaf-30	104	37	fee	fee	NOUN
gujaf-30	104	38	.	.	PUNCT
gujaf-30	105	1	it	it	PRON
gujaf-30	105	2	refers	refer	VERB
gujaf-30	105	3	to	to	ADP
gujaf-30	105	4	how	how	SCONJ
gujaf-30	105	5	big	big	ADJ
gujaf-30	105	6	or	or	CCONJ
gujaf-30	105	7	small	small	ADJ
gujaf-30	105	8	the	the	DET
gujaf-30	105	9	audit	audit	NOUN
gujaf-30	105	10	firm	firm	NOUN
gujaf-30	105	11	is	be	AUX
gujaf-30	105	12	.	.	PUNCT
gujaf-30	106	1	the	the	DET
gujaf-30	106	2	number	number	NOUN
gujaf-30	106	3	of	of	ADP
gujaf-30	106	4	hours	hour	NOUN
gujaf-30	106	5	needed	need	VERB
gujaf-30	106	6	to	to	PART
gujaf-30	106	7	complete	complete	VERB
gujaf-30	106	8	the	the	DET
gujaf-30	106	9	audit	audit	NOUN
gujaf-30	106	10	work	work	NOUN
gujaf-30	106	11	mainly	mainly	ADV
gujaf-30	106	12	determines	determine	VERB
gujaf-30	106	13	the	the	DET
gujaf-30	106	14	amount	amount	NOUN
gujaf-30	106	15	of	of	ADP
gujaf-30	106	16	external	external	ADJ
gujaf-30	106	17	audit	audit	NOUN
gujaf-30	106	18	fee	fee	NOUN
gujaf-30	106	19	.	.	PUNCT
gujaf-30	107	1	according	accord	VERB
gujaf-30	107	2	to	to	ADP
gujaf-30	107	3	steward	steward	NOUN
gujaf-30	107	4	and	and	CCONJ
gujaf-30	107	5	munro	munro	PROPN
gujaf-30	107	6	(	(	PUNCT
gujaf-30	107	7	2017	2017	NUM
gujaf-30	107	8	)	)	PUNCT
gujaf-30	107	9	,	,	PUNCT
gujaf-30	107	10	auditing	audit	VERB
gujaf-30	107	11	large	large	ADJ
gujaf-30	107	12	firms	firm	NOUN
gujaf-30	107	13	requires	require	VERB
gujaf-30	107	14	the	the	DET
gujaf-30	107	15	spending	spending	NOUN
gujaf-30	107	16	of	of	ADP
gujaf-30	107	17	time	time	NOUN
gujaf-30	107	18	and	and	CCONJ
gujaf-30	107	19	effort	effort	NOUN
gujaf-30	107	20	than	than	ADP
gujaf-30	107	21	auditing	audit	VERB
gujaf-30	107	22	small	small	ADJ
gujaf-30	107	23	firms	firm	NOUN
gujaf-30	107	24	.	.	PUNCT
gujaf-30	108	1	generally	generally	ADV
gujaf-30	108	2	,	,	PUNCT
gujaf-30	108	3	it	it	PRON
gujaf-30	108	4	can	can	AUX
gujaf-30	108	5	be	be	AUX
gujaf-30	108	6	hypothesized	hypothesize	VERB
gujaf-30	108	7	that	that	SCONJ
gujaf-30	108	8	the	the	PRON
gujaf-30	108	9	larger	large	ADJ
gujaf-30	108	10	the	the	DET
gujaf-30	108	11	company	company	NOUN
gujaf-30	108	12	size	size	NOUN
gujaf-30	108	13	,	,	PUNCT
gujaf-30	108	14	the	the	PRON
gujaf-30	108	15	longer	long	ADJ
gujaf-30	108	16	the	the	DET
gujaf-30	108	17	audit	audit	NOUN
gujaf-30	108	18	process	process	NOUN
gujaf-30	108	19	,	,	PUNCT
gujaf-30	108	20	and	and	CCONJ
gujaf-30	108	21	consequently	consequently	ADV
gujaf-30	108	22	the	the	PRON
gujaf-30	108	23	higher	high	ADJ
gujaf-30	108	24	the	the	DET
gujaf-30	108	25	audit	audit	NOUN
gujaf-30	108	26	cost	cost	NOUN
gujaf-30	108	27	.	.	PUNCT
gujaf-30	109	1	in	in	ADP
gujaf-30	109	2	other	other	ADJ
gujaf-30	109	3	word	word	NOUN
gujaf-30	109	4	,	,	PUNCT
gujaf-30	109	5	large	large	ADJ
gujaf-30	109	6	client	client	NOUN
gujaf-30	109	7	will	will	AUX
gujaf-30	109	8	have	have	VERB
gujaf-30	109	9	more	more	ADJ
gujaf-30	109	10	transactions	transaction	NOUN
gujaf-30	109	11	,	,	PUNCT
gujaf-30	109	12	therefore	therefore	ADV
gujaf-30	109	13	,	,	PUNCT
gujaf-30	109	14	requires	require	VERB
gujaf-30	109	15	the	the	DET
gujaf-30	109	16	auditor	auditor	NOUN
gujaf-30	109	17	to	to	PART
gujaf-30	109	18	perform	perform	VERB
gujaf-30	109	19	more	more	ADV
gujaf-30	109	20	detailed	detailed	ADJ
gujaf-30	109	21	audit	audit	NOUN
gujaf-30	109	22	processes	process	NOUN
gujaf-30	109	23	and	and	CCONJ
gujaf-30	109	24	procedures	procedure	NOUN
gujaf-30	109	25	,	,	PUNCT
gujaf-30	109	26	and	and	CCONJ
gujaf-30	109	27	thus	thus	ADV
gujaf-30	109	28	the	the	DET
gujaf-30	109	29	auditors	auditor	NOUN
gujaf-30	109	30	have	have	VERB
gujaf-30	109	31	to	to	PART
gujaf-30	109	32	be	be	AUX
gujaf-30	109	33	more	more	ADV
gujaf-30	109	34	attentive	attentive	ADJ
gujaf-30	109	35	and	and	CCONJ
gujaf-30	109	36	diligent	diligent	ADJ
gujaf-30	109	37	to	to	PART
gujaf-30	109	38	audit	audit	VERB
gujaf-30	109	39	and	and	CCONJ
gujaf-30	109	40	review	review	VERB
gujaf-30	109	41	their	their	PRON
gujaf-30	109	42	clients	client	NOUN
gujaf-30	109	43	business	business	NOUN
gujaf-30	109	44	,	,	PUNCT
gujaf-30	109	45	which	which	PRON
gujaf-30	109	46	results	result	VERB
gujaf-30	109	47	in	in	ADP
gujaf-30	109	48	higher	high	ADJ
gujaf-30	109	49	audit	audit	NOUN
gujaf-30	109	50	fees	fee	NOUN
gujaf-30	109	51	simunic	simunic	ADJ
gujaf-30	109	52	(	(	PUNCT
gujaf-30	109	53	1980	1980	NUM
gujaf-30	109	54	)	)	PUNCT
gujaf-30	109	55	.	.	PUNCT
gujaf-30	110	1	generally	generally	ADV
gujaf-30	110	2	,	,	PUNCT
gujaf-30	110	3	company	company	NOUN
gujaf-30	110	4	size	size	NOUN
gujaf-30	110	5	can	can	AUX
gujaf-30	110	6	be	be	AUX
gujaf-30	110	7	measured	measure	VERB
gujaf-30	110	8	by	by	ADP
gujaf-30	110	9	the	the	DET
gujaf-30	110	10	balance	balance	NOUN
gujaf-30	110	11	sheet	sheet	NOUN
gujaf-30	110	12	items	item	NOUN
gujaf-30	110	13	,	,	PUNCT
gujaf-30	110	14	which	which	PRON
gujaf-30	110	15	give	give	VERB
gujaf-30	110	16	certain	certain	ADJ
gujaf-30	110	17	dimensions	dimension	NOUN
gujaf-30	110	18	of	of	ADP
gujaf-30	110	19	size	size	NOUN
gujaf-30	110	20	,	,	PUNCT
gujaf-30	110	21	such	such	ADJ
gujaf-30	110	22	as	as	ADP
gujaf-30	110	23	,	,	PUNCT
gujaf-30	110	24	total	total	ADJ
gujaf-30	110	25	assets	asset	NOUN
gujaf-30	110	26	,	,	PUNCT
gujaf-30	110	27	stocks	stock	NOUN
gujaf-30	110	28	,	,	PUNCT
gujaf-30	110	29	debtors	debtor	NOUN
gujaf-30	110	30	,	,	PUNCT
gujaf-30	110	31	creditors	creditor	NOUN
gujaf-30	110	32	,	,	PUNCT
gujaf-30	110	33	etc	etc	X
gujaf-30	110	34	.	.	X
gujaf-30	111	1	these	these	DET
gujaf-30	111	2	measures	measure	NOUN
gujaf-30	111	3	of	of	ADP
gujaf-30	111	4	size	size	NOUN
gujaf-30	111	5	might	might	AUX
gujaf-30	111	6	indicate	indicate	VERB
gujaf-30	111	7	the	the	DET
gujaf-30	111	8	items	item	NOUN
gujaf-30	111	9	where	where	SCONJ
gujaf-30	111	10	the	the	DET
gujaf-30	111	11	auditing	auditing	NOUN
gujaf-30	111	12	work	work	NOUN
gujaf-30	111	13	load	load	NOUN
gujaf-30	111	14	is	be	AUX
gujaf-30	111	15	heaviest	heavy	ADJ
gujaf-30	111	16	,	,	PUNCT
gujaf-30	111	17	and	and	CCONJ
gujaf-30	111	18	which	which	DET
gujaf-30	111	19	major	major	ADJ
gujaf-30	111	20	efforts	effort	NOUN
gujaf-30	111	21	could	could	AUX
gujaf-30	111	22	be	be	AUX
gujaf-30	111	23	expended	expend	VERB
gujaf-30	111	24	.	.	PUNCT
gujaf-30	111	25	size	size	NOUN
gujaf-30	111	26	can	can	AUX
gujaf-30	111	27	also	also	ADV
gujaf-30	111	28	be	be	AUX
gujaf-30	111	29	measured	measure	VERB
gujaf-30	111	30	by	by	ADP
gujaf-30	111	31	the	the	DET
gujaf-30	111	32	profit	profit	NOUN
gujaf-30	111	33	and	and	CCONJ
gujaf-30	111	34	loss	loss	NOUN
gujaf-30	111	35	account	account	NOUN
gujaf-30	111	36	items	item	NOUN
gujaf-30	111	37	,	,	PUNCT
gujaf-30	111	38	such	such	ADJ
gujaf-30	111	39	as	as	ADP
gujaf-30	111	40	turnover	turnover	NOUN
gujaf-30	111	41	,	,	PUNCT
gujaf-30	111	42	profit	profit	NOUN
gujaf-30	111	43	,	,	PUNCT
gujaf-30	111	44	and	and	CCONJ
gujaf-30	111	45	total	total	ADJ
gujaf-30	111	46	employment	employment	NOUN
gujaf-30	111	47	costs	cost	NOUN
gujaf-30	111	48	.	.	PUNCT
gujaf-30	112	1	the	the	DET
gujaf-30	112	2	size	size	NOUN
gujaf-30	112	3	of	of	ADP
gujaf-30	112	4	total	total	ADJ
gujaf-30	112	5	assets	asset	NOUN
gujaf-30	112	6	was	be	AUX
gujaf-30	112	7	the	the	DET
gujaf-30	112	8	factor	factor	NOUN
gujaf-30	112	9	most	most	ADV
gujaf-30	112	10	often	often	ADV
gujaf-30	112	11	used	use	VERB
gujaf-30	112	12	in	in	ADP
gujaf-30	112	13	previous	previous	ADJ
gujaf-30	112	14	studies	study	NOUN
gujaf-30	112	15	to	to	PART
gujaf-30	112	16	represent	represent	VERB
gujaf-30	112	17	company	company	NOUN
gujaf-30	112	18	size	size	NOUN
gujaf-30	112	19	(	(	PUNCT
gujaf-30	112	20	otemu	otemu	PROPN
gujaf-30	112	21	,	,	PUNCT
gujaf-30	112	22	2019	2019	NUM
gujaf-30	112	23	;	;	PUNCT
gujaf-30	112	24	aronmwan	aronmwan	PROPN
gujaf-30	112	25	&	&	CCONJ
gujaf-30	112	26	okafor	okafor	PROPN
gujaf-30	112	27	,	,	PUNCT
gujaf-30	112	28	2014	2014	NUM
gujaf-30	112	29	;	;	PUNCT
gujaf-30	112	30	urhoghide	urhoghide	NOUN
gujaf-30	112	31	and	and	CCONJ
gujaf-30	112	32	izedonmi	izedonmi	PROPN
gujaf-30	112	33	,	,	PUNCT
gujaf-30	112	34	2015	2015	NUM
gujaf-30	112	35	)	)	PUNCT
gujaf-30	112	36	.	.	PUNCT
gujaf-30	113	1	this	this	DET
gujaf-30	113	2	study	study	NOUN
gujaf-30	113	3	however	however	ADV
gujaf-30	113	4	,	,	PUNCT
gujaf-30	113	5	measures	measure	NOUN
gujaf-30	113	6	audit	audit	NOUN
gujaf-30	113	7	size	size	NOUN
gujaf-30	113	8	as	as	ADP
gujaf-30	113	9	the	the	DET
gujaf-30	113	10	natural	natural	ADJ
gujaf-30	113	11	logarithm	logarithm	NOUN
gujaf-30	113	12	of	of	ADP
gujaf-30	113	13	the	the	DET
gujaf-30	113	14	auditee	auditee	NOUN
gujaf-30	113	15	total	total	NOUN
gujaf-30	113	16	asset	asset	NOUN
gujaf-30	113	17	.	.	PUNCT
gujaf-30	114	1	based	base	VERB
gujaf-30	114	2	on	on	ADP
gujaf-30	114	3	the	the	DET
gujaf-30	114	4	above	above	ADJ
gujaf-30	114	5	discussion	discussion	NOUN
gujaf-30	114	6	,	,	PUNCT
gujaf-30	114	7	this	this	DET
gujaf-30	114	8	study	study	NOUN
gujaf-30	114	9	suggests	suggest	VERB
gujaf-30	114	10	the	the	DET
gujaf-30	114	11	following	follow	VERB
gujaf-30	114	12	hypothesis	hypothesis	NOUN
gujaf-30	114	13	;	;	PUNCT
gujaf-30	114	14	h03	h03	NOUN
gujaf-30	114	15	audit	audit	NOUN
gujaf-30	114	16	size	size	NOUN
gujaf-30	114	17	has	have	VERB
gujaf-30	114	18	no	no	DET
gujaf-30	114	19	significant	significant	ADJ
gujaf-30	114	20	effect	effect	NOUN
gujaf-30	114	21	on	on	ADP
gujaf-30	114	22	audit	audit	NOUN
gujaf-30	114	23	fee	fee	NOUN
gujaf-30	114	24	of	of	ADP
gujaf-30	114	25	dmbs	dmb	NOUN
gujaf-30	114	26	in	in	ADP
gujaf-30	114	27	nigeria	nigeria	PROPN
gujaf-30	114	28	2.1.4	2.1.4	NUM
gujaf-30	114	29	audit	audit	NOUN
gujaf-30	114	30	risk	risk	NOUN
gujaf-30	114	31	and	and	CCONJ
gujaf-30	114	32	audit	audit	NOUN
gujaf-30	114	33	fee	fee	NOUN
gujaf-30	114	34	the	the	DET
gujaf-30	114	35	degree	degree	NOUN
gujaf-30	114	36	of	of	ADP
gujaf-30	114	37	the	the	DET
gujaf-30	114	38	risk	risk	NOUN
gujaf-30	114	39	involved	involve	VERB
gujaf-30	114	40	in	in	ADP
gujaf-30	114	41	the	the	DET
gujaf-30	114	42	audit	audit	NOUN
gujaf-30	114	43	work	work	NOUN
gujaf-30	114	44	could	could	AUX
gujaf-30	114	45	be	be	AUX
gujaf-30	114	46	a	a	DET
gujaf-30	114	47	consideration	consideration	NOUN
gujaf-30	114	48	when	when	SCONJ
gujaf-30	114	49	determining	determine	VERB
gujaf-30	114	50	the	the	DET
gujaf-30	114	51	audit	audit	NOUN
gujaf-30	114	52	fee	fee	NOUN
gujaf-30	114	53	,	,	PUNCT
gujaf-30	114	54	as	as	SCONJ
gujaf-30	114	55	it	it	PRON
gujaf-30	114	56	could	could	AUX
gujaf-30	114	57	affect	affect	VERB
gujaf-30	114	58	the	the	DET
gujaf-30	114	59	auditor	auditor	NOUN
gujaf-30	114	60	's	's	PART
gujaf-30	114	61	responsibility	responsibility	NOUN
gujaf-30	114	62	.	.	PUNCT
gujaf-30	115	1	audit	audit	NOUN
gujaf-30	115	2	risk	risk	NOUN
gujaf-30	115	3	as	as	SCONJ
gujaf-30	115	4	used	use	VERB
gujaf-30	115	5	by	by	ADP
gujaf-30	115	6	prior	prior	ADJ
gujaf-30	115	7	studies	study	NOUN
gujaf-30	115	8	(	(	PUNCT
gujaf-30	115	9	simunic	simunic	ADJ
gujaf-30	115	10	,	,	PUNCT
gujaf-30	115	11	1980	1980	NUM
gujaf-30	115	12	;	;	PUNCT
gujaf-30	115	13	sun	sun	PROPN
gujaf-30	115	14	&	&	CCONJ
gujaf-30	115	15	liu	liu	PROPN
gujaf-30	115	16	,	,	PUNCT
gujaf-30	115	17	2011	2011	NUM
gujaf-30	115	18	;	;	PUNCT
gujaf-30	115	19	indira	indira	PROPN
gujaf-30	115	20	&	&	CCONJ
gujaf-30	115	21	mutiara	mutiara	PROPN
gujaf-30	115	22	,	,	PUNCT
gujaf-30	115	23	2018	2018	NUM
gujaf-30	115	24	;	;	PUNCT
gujaf-30	115	25	olutokunbo	olutokunbo	PROPN
gujaf-30	115	26	,	,	PUNCT
gujaf-30	115	27	yisa	yisa	PROPN
gujaf-30	115	28	&	&	CCONJ
gujaf-30	115	29	abdullahi	abdullahi	PROPN
gujaf-30	115	30	,	,	PUNCT
gujaf-30	115	31	2020	2020	NUM
gujaf-30	115	32	)	)	PUNCT
gujaf-30	115	33	can	can	AUX
gujaf-30	115	34	take	take	VERB
gujaf-30	115	35	different	different	ADJ
gujaf-30	115	36	forms	form	NOUN
gujaf-30	115	37	.	.	PUNCT
gujaf-30	116	1	it	it	PRON
gujaf-30	116	2	could	could	AUX
gujaf-30	116	3	be	be	AUX
gujaf-30	116	4	the	the	DET
gujaf-30	116	5	risk	risk	NOUN
gujaf-30	116	6	associated	associate	VERB
gujaf-30	116	7	with	with	ADP
gujaf-30	116	8	the	the	DET
gujaf-30	116	9	audit	audit	NOUN
gujaf-30	116	10	responsibility	responsibility	NOUN
gujaf-30	116	11	assigned	assign	VERB
gujaf-30	116	12	to	to	ADP
gujaf-30	116	13	the	the	DET
gujaf-30	116	14	auditor	auditor	NOUN
gujaf-30	116	15	or	or	CCONJ
gujaf-30	116	16	the	the	DET
gujaf-30	116	17	risk	risk	NOUN
gujaf-30	116	18	associated	associate	VERB
gujaf-30	116	19	with	with	ADP
gujaf-30	116	20	a	a	DET
gujaf-30	116	21	client	client	NOUN
gujaf-30	116	22	failing	failing	NOUN
gujaf-30	116	23	which	which	PRON
gujaf-30	116	24	will	will	AUX
gujaf-30	116	25	consequently	consequently	ADV
gujaf-30	116	26	expose	expose	VERB
gujaf-30	116	27	the	the	DET
gujaf-30	116	28	auditor	auditor	NOUN
gujaf-30	116	29	to	to	ADP
gujaf-30	116	30	some	some	DET
gujaf-30	116	31	losses	loss	NOUN
gujaf-30	116	32	.	.	PUNCT
gujaf-30	117	1	therefore	therefore	ADV
gujaf-30	117	2	,	,	PUNCT
gujaf-30	117	3	the	the	DET
gujaf-30	117	4	more	more	ADJ
gujaf-30	117	5	risk	risk	NOUN
gujaf-30	117	6	involved	involve	VERB
gujaf-30	117	7	in	in	ADP
gujaf-30	117	8	the	the	DET
gujaf-30	117	9	audit	audit	NOUN
gujaf-30	117	10	work	work	VERB
gujaf-30	117	11	the	the	PRON
gujaf-30	117	12	greater	great	ADJ
gujaf-30	117	13	the	the	DET
gujaf-30	117	14	responsibility	responsibility	NOUN
gujaf-30	117	15	which	which	PRON
gujaf-30	117	16	deserves	deserve	VERB
gujaf-30	117	17	a	a	DET
gujaf-30	117	18	higher	high	ADJ
gujaf-30	117	19	fee	fee	NOUN
gujaf-30	117	20	to	to	PART
gujaf-30	117	21	compensate	compensate	VERB
gujaf-30	117	22	the	the	DET
gujaf-30	117	23	external	external	ADJ
gujaf-30	117	24	auditor	auditor	NOUN
gujaf-30	117	25	for	for	ADP
gujaf-30	117	26	gusau	gusau	ADJ
gujaf-30	117	27	journal	journal	PROPN
gujaf-30	117	28	of	of	ADP
gujaf-30	117	29	accounting	accounting	NOUN
gujaf-30	117	30	and	and	CCONJ
gujaf-30	117	31	finance	finance	NOUN
gujaf-30	117	32	,	,	PUNCT
gujaf-30	117	33	vol	vol	NOUN
gujaf-30	117	34	.	.	PUNCT
gujaf-30	118	1	i	i	PRON
gujaf-30	118	2	,	,	PUNCT
gujaf-30	118	3	issue	issue	NOUN
gujaf-30	118	4	2	2	NUM
gujaf-30	118	5	,	,	PUNCT
gujaf-30	118	6	october	october	PROPN
gujaf-30	118	7	,	,	PUNCT
gujaf-30	118	8	2020	2020	NUM
gujaf-30	118	9	8	8	NUM
gujaf-30	118	10	taking	take	VERB
gujaf-30	118	11	such	such	ADJ
gujaf-30	118	12	risk	risk	NOUN
gujaf-30	118	13	.	.	PUNCT
gujaf-30	119	1	in	in	ADP
gujaf-30	119	2	general	general	ADJ
gujaf-30	119	3	,	,	PUNCT
gujaf-30	119	4	the	the	DET
gujaf-30	119	5	degree	degree	NOUN
gujaf-30	119	6	of	of	ADP
gujaf-30	119	7	risk	risk	NOUN
gujaf-30	119	8	involved	involve	VERB
gujaf-30	119	9	in	in	ADP
gujaf-30	119	10	the	the	DET
gujaf-30	119	11	audit	audit	NOUN
gujaf-30	119	12	work	work	NOUN
gujaf-30	119	13	differs	differ	VERB
gujaf-30	119	14	depending	depend	VERB
gujaf-30	119	15	on	on	ADP
gujaf-30	119	16	the	the	DET
gujaf-30	119	17	nature	nature	NOUN
gujaf-30	119	18	of	of	ADP
gujaf-30	119	19	the	the	DET
gujaf-30	119	20	company	company	NOUN
gujaf-30	119	21	's	's	PART
gujaf-30	119	22	business	business	NOUN
gujaf-30	119	23	.	.	PUNCT
gujaf-30	120	1	however	however	ADV
gujaf-30	120	2	,	,	PUNCT
gujaf-30	120	3	the	the	DET
gujaf-30	120	4	higher	high	ADJ
gujaf-30	120	5	audit	audit	NOUN
gujaf-30	120	6	risk	risk	NOUN
gujaf-30	120	7	,	,	PUNCT
gujaf-30	120	8	obviously	obviously	ADV
gujaf-30	120	9	,	,	PUNCT
gujaf-30	120	10	causes	cause	VERB
gujaf-30	120	11	more	more	ADJ
gujaf-30	120	12	efforts	effort	NOUN
gujaf-30	120	13	exerted	exert	VERB
gujaf-30	120	14	by	by	ADP
gujaf-30	120	15	auditors	auditor	NOUN
gujaf-30	120	16	to	to	PART
gujaf-30	120	17	lower	lower	VERB
gujaf-30	120	18	future	future	ADJ
gujaf-30	120	19	litigation	litigation	NOUN
gujaf-30	120	20	risks	risk	NOUN
gujaf-30	120	21	.	.	PUNCT
gujaf-30	121	1	a	a	DET
gujaf-30	121	2	study	study	NOUN
gujaf-30	121	3	conducted	conduct	VERB
gujaf-30	121	4	aronmwan	aronmwan	PROPN
gujaf-30	121	5	&	&	CCONJ
gujaf-30	121	6	okafor	okafor	PROPN
gujaf-30	121	7	(	(	PUNCT
gujaf-30	121	8	2014	2014	NUM
gujaf-30	121	9	)	)	PUNCT
gujaf-30	121	10	pointed	point	VERB
gujaf-30	121	11	out	out	ADP
gujaf-30	121	12	that	that	SCONJ
gujaf-30	121	13	the	the	PRON
gujaf-30	121	14	more	more	ADJ
gujaf-30	121	15	the	the	DET
gujaf-30	121	16	client	client	NOUN
gujaf-30	121	17	risk	risk	NOUN
gujaf-30	121	18	,	,	PUNCT
gujaf-30	121	19	the	the	PRON
gujaf-30	121	20	more	more	ADV
gujaf-30	121	21	the	the	DET
gujaf-30	121	22	audit	audit	NOUN
gujaf-30	121	23	fees	fee	NOUN
gujaf-30	121	24	paid	pay	VERB
gujaf-30	121	25	.	.	PUNCT
gujaf-30	122	1	also	also	ADV
gujaf-30	122	2	,	,	PUNCT
gujaf-30	122	3	an	an	DET
gujaf-30	122	4	increase	increase	NOUN
gujaf-30	122	5	in	in	ADP
gujaf-30	122	6	audit	audit	NOUN
gujaf-30	122	7	effort	effort	NOUN
gujaf-30	122	8	gives	give	VERB
gujaf-30	122	9	birth	birth	NOUN
gujaf-30	122	10	to	to	ADP
gujaf-30	122	11	high	high	ADJ
gujaf-30	122	12	audit	audit	NOUN
gujaf-30	122	13	fees	fee	NOUN
gujaf-30	122	14	because	because	SCONJ
gujaf-30	122	15	auditors	auditor	NOUN
gujaf-30	122	16	will	will	AUX
gujaf-30	122	17	have	have	VERB
gujaf-30	122	18	to	to	PART
gujaf-30	122	19	either	either	CCONJ
gujaf-30	122	20	spend	spend	VERB
gujaf-30	122	21	more	more	ADJ
gujaf-30	122	22	time	time	NOUN
gujaf-30	122	23	,	,	PUNCT
gujaf-30	122	24	staff	staff	NOUN
gujaf-30	122	25	and	and	CCONJ
gujaf-30	122	26	effort	effort	NOUN
gujaf-30	122	27	or	or	CCONJ
gujaf-30	122	28	will	will	AUX
gujaf-30	122	29	have	have	VERB
gujaf-30	122	30	to	to	PART
gujaf-30	122	31	insure	insure	VERB
gujaf-30	122	32	against	against	ADP
gujaf-30	122	33	possible	possible	ADJ
gujaf-30	122	34	litigations	litigation	NOUN
gujaf-30	122	35	in	in	ADP
gujaf-30	122	36	the	the	DET
gujaf-30	122	37	future	future	NOUN
gujaf-30	122	38	.	.	PUNCT
gujaf-30	123	1	moreover	moreover	ADV
gujaf-30	123	2	,	,	PUNCT
gujaf-30	123	3	a	a	DET
gujaf-30	123	4	risky	risky	ADJ
gujaf-30	123	5	company	company	NOUN
gujaf-30	123	6	is	be	AUX
gujaf-30	123	7	expected	expect	VERB
gujaf-30	123	8	to	to	PART
gujaf-30	123	9	run	run	VERB
gujaf-30	123	10	the	the	DET
gujaf-30	123	11	risk	risk	NOUN
gujaf-30	123	12	of	of	ADP
gujaf-30	123	13	audit	audit	NOUN
gujaf-30	123	14	failure	failure	NOUN
gujaf-30	123	15	;	;	PUNCT
gujaf-30	123	16	this	this	PRON
gujaf-30	123	17	would	would	AUX
gujaf-30	123	18	require	require	VERB
gujaf-30	123	19	an	an	DET
gujaf-30	123	20	intensive	intensive	ADJ
gujaf-30	123	21	audit	audit	NOUN
gujaf-30	123	22	testing	testing	NOUN
gujaf-30	123	23	which	which	PRON
gujaf-30	123	24	result	result	VERB
gujaf-30	123	25	in	in	ADP
gujaf-30	123	26	increase	increase	NOUN
gujaf-30	123	27	in	in	ADP
gujaf-30	123	28	audit	audit	NOUN
gujaf-30	123	29	fees	fee	NOUN
gujaf-30	123	30	simunic	simunic	ADJ
gujaf-30	123	31	(	(	PUNCT
gujaf-30	123	32	1980	1980	NUM
gujaf-30	123	33	)	)	PUNCT
gujaf-30	123	34	.	.	PUNCT
gujaf-30	124	1	however	however	ADV
gujaf-30	124	2	,	,	PUNCT
gujaf-30	124	3	the	the	DET
gujaf-30	124	4	following	follow	VERB
gujaf-30	124	5	hypothesis	hypothesis	NOUN
gujaf-30	124	6	has	have	AUX
gujaf-30	124	7	been	be	AUX
gujaf-30	124	8	developed	develop	VERB
gujaf-30	124	9	to	to	PART
gujaf-30	124	10	test	test	VERB
gujaf-30	124	11	this	this	DET
gujaf-30	124	12	association	association	NOUN
gujaf-30	124	13	.	.	PUNCT
gujaf-30	125	1	h04	h04	PROPN
gujaf-30	125	2	audit	audit	NOUN
gujaf-30	125	3	risk	risk	NOUN
gujaf-30	125	4	has	have	VERB
gujaf-30	125	5	no	no	DET
gujaf-30	125	6	significant	significant	ADJ
gujaf-30	125	7	impact	impact	NOUN
gujaf-30	125	8	on	on	ADP
gujaf-30	125	9	audit	audit	NOUN
gujaf-30	125	10	fee	fee	NOUN
gujaf-30	125	11	of	of	ADP
gujaf-30	125	12	dmbs	dmb	NOUN
gujaf-30	125	13	in	in	ADP
gujaf-30	125	14	nigeria	nigeria	PRON
gujaf-30	125	15	the	the	DET
gujaf-30	125	16	theoretical	theoretical	ADJ
gujaf-30	125	17	explanation	explanation	NOUN
gujaf-30	125	18	of	of	ADP
gujaf-30	125	19	this	this	DET
gujaf-30	125	20	study	study	NOUN
gujaf-30	125	21	is	be	AUX
gujaf-30	125	22	agency	agency	NOUN
gujaf-30	125	23	theory	theory	NOUN
gujaf-30	125	24	which	which	PRON
gujaf-30	125	25	deals	deal	VERB
gujaf-30	125	26	with	with	ADP
gujaf-30	125	27	the	the	DET
gujaf-30	125	28	contractual	contractual	ADJ
gujaf-30	125	29	relationship	relationship	NOUN
gujaf-30	125	30	between	between	ADP
gujaf-30	125	31	the	the	DET
gujaf-30	125	32	agent	agent	NOUN
gujaf-30	125	33	(	(	PUNCT
gujaf-30	125	34	manager	manager	NOUN
gujaf-30	125	35	)	)	PUNCT
gujaf-30	125	36	and	and	CCONJ
gujaf-30	125	37	the	the	DET
gujaf-30	125	38	principal	principal	NOUN
gujaf-30	125	39	(	(	PUNCT
gujaf-30	125	40	shareholders	shareholder	NOUN
gujaf-30	125	41	)	)	PUNCT
gujaf-30	125	42	under	under	ADP
gujaf-30	125	43	which	which	PRON
gujaf-30	125	44	shareholders	shareholder	NOUN
gujaf-30	125	45	delegate	delegate	VERB
gujaf-30	125	46	responsibilities	responsibility	NOUN
gujaf-30	125	47	to	to	ADP
gujaf-30	125	48	the	the	DET
gujaf-30	125	49	manager	manager	NOUN
gujaf-30	125	50	to	to	PART
gujaf-30	125	51	run	run	VERB
gujaf-30	125	52	their	their	PRON
gujaf-30	125	53	business	business	NOUN
gujaf-30	125	54	.	.	PUNCT
gujaf-30	126	1	this	this	DET
gujaf-30	126	2	theory	theory	NOUN
gujaf-30	126	3	argues	argue	VERB
gujaf-30	126	4	that	that	SCONJ
gujaf-30	126	5	when	when	SCONJ
gujaf-30	126	6	both	both	DET
gujaf-30	126	7	parties	party	NOUN
gujaf-30	126	8	are	be	AUX
gujaf-30	126	9	expected	expect	VERB
gujaf-30	126	10	to	to	PART
gujaf-30	126	11	maximize	maximize	VERB
gujaf-30	126	12	their	their	PRON
gujaf-30	126	13	utility	utility	NOUN
gujaf-30	126	14	,	,	PUNCT
gujaf-30	126	15	there	there	PRON
gujaf-30	126	16	is	be	VERB
gujaf-30	126	17	a	a	DET
gujaf-30	126	18	good	good	ADJ
gujaf-30	126	19	reason	reason	NOUN
gujaf-30	126	20	to	to	PART
gujaf-30	126	21	believe	believe	VERB
gujaf-30	126	22	that	that	SCONJ
gujaf-30	126	23	the	the	DET
gujaf-30	126	24	agent	agent	NOUN
gujaf-30	126	25	may	may	AUX
gujaf-30	126	26	engage	engage	VERB
gujaf-30	126	27	in	in	ADP
gujaf-30	126	28	opportunistic	opportunistic	ADJ
gujaf-30	126	29	behaviour	behaviour	NOUN
gujaf-30	126	30	at	at	ADP
gujaf-30	126	31	the	the	DET
gujaf-30	126	32	expense	expense	NOUN
gujaf-30	126	33	of	of	ADP
gujaf-30	126	34	the	the	DET
gujaf-30	126	35	principal	principal	NOUN
gujaf-30	126	36	’s	’s	PART
gujaf-30	126	37	interest	interest	NOUN
gujaf-30	126	38	.	.	PUNCT
gujaf-30	127	1	jensen	jensen	PROPN
gujaf-30	127	2	and	and	CCONJ
gujaf-30	127	3	mecklin	mecklin	PROPN
gujaf-30	127	4	(	(	PUNCT
gujaf-30	127	5	1976	1976	NUM
gujaf-30	127	6	)	)	PUNCT
gujaf-30	127	7	modeled	model	VERB
gujaf-30	127	8	this	this	DET
gujaf-30	127	9	condition	condition	NOUN
gujaf-30	127	10	as	as	ADP
gujaf-30	127	11	an	an	DET
gujaf-30	127	12	agency	agency	NOUN
gujaf-30	127	13	relationship	relationship	NOUN
gujaf-30	127	14	where	where	SCONJ
gujaf-30	127	15	the	the	DET
gujaf-30	127	16	ability	ability	NOUN
gujaf-30	127	17	of	of	ADP
gujaf-30	127	18	the	the	DET
gujaf-30	127	19	principal	principal	NOUN
gujaf-30	127	20	to	to	PART
gujaf-30	127	21	directly	directly	ADV
gujaf-30	127	22	observe	observe	VERB
gujaf-30	127	23	the	the	DET
gujaf-30	127	24	agent	agent	NOUN
gujaf-30	127	25	’s	’s	PART
gujaf-30	127	26	action	action	NOUN
gujaf-30	127	27	could	could	AUX
gujaf-30	127	28	lead	lead	VERB
gujaf-30	127	29	to	to	ADP
gujaf-30	127	30	moral	moral	ADJ
gujaf-30	127	31	hazard	hazard	NOUN
gujaf-30	127	32	,	,	PUNCT
gujaf-30	127	33	thus	thus	ADV
gujaf-30	127	34	increasing	increase	VERB
gujaf-30	127	35	agency	agency	NOUN
gujaf-30	127	36	cost	cost	NOUN
gujaf-30	127	37	.	.	PUNCT
gujaf-30	128	1	how	how	SCONJ
gujaf-30	128	2	does	do	AUX
gujaf-30	128	3	the	the	DET
gujaf-30	128	4	determination	determination	NOUN
gujaf-30	128	5	of	of	ADP
gujaf-30	128	6	audit	audit	NOUN
gujaf-30	128	7	pricing	pricing	NOUN
gujaf-30	128	8	fall	fall	VERB
gujaf-30	128	9	within	within	ADP
gujaf-30	128	10	the	the	DET
gujaf-30	128	11	context	context	NOUN
gujaf-30	128	12	of	of	ADP
gujaf-30	128	13	the	the	DET
gujaf-30	128	14	agency	agency	NOUN
gujaf-30	128	15	theory	theory	NOUN
gujaf-30	128	16	?	?	PUNCT
gujaf-30	129	1	this	this	DET
gujaf-30	129	2	question	question	NOUN
gujaf-30	129	3	is	be	AUX
gujaf-30	129	4	answered	answer	VERB
gujaf-30	129	5	when	when	SCONJ
gujaf-30	129	6	we	we	PRON
gujaf-30	129	7	consider	consider	VERB
gujaf-30	129	8	clearly	clearly	ADV
gujaf-30	129	9	the	the	DET
gujaf-30	129	10	contributions	contribution	NOUN
gujaf-30	129	11	of	of	ADP
gujaf-30	129	12	jensen	jensen	PROPN
gujaf-30	129	13	mecklin	mecklin	PROPN
gujaf-30	129	14	(	(	PUNCT
gujaf-30	129	15	1976	1976	NUM
gujaf-30	129	16	)	)	PUNCT
gujaf-30	129	17	a	a	DET
gujaf-30	129	18	component	component	NOUN
gujaf-30	129	19	of	of	ADP
gujaf-30	129	20	the	the	DET
gujaf-30	129	21	agency	agency	NOUN
gujaf-30	129	22	cost	cost	NOUN
gujaf-30	129	23	is	be	AUX
gujaf-30	129	24	represented	represent	VERB
gujaf-30	129	25	by	by	ADP
gujaf-30	129	26	the	the	DET
gujaf-30	129	27	monitoring	monitoring	NOUN
gujaf-30	129	28	costs	cost	NOUN
gujaf-30	129	29	supported	support	VERB
gujaf-30	129	30	by	by	ADP
gujaf-30	129	31	shareholders	shareholder	NOUN
gujaf-30	129	32	for	for	ADP
gujaf-30	129	33	the	the	DET
gujaf-30	129	34	monitoring	monitoring	NOUN
gujaf-30	129	35	of	of	ADP
gujaf-30	129	36	the	the	DET
gujaf-30	129	37	manager	manager	NOUN
gujaf-30	129	38	’s	’s	PART
gujaf-30	129	39	actions	action	NOUN
gujaf-30	129	40	.	.	PUNCT
gujaf-30	130	1	the	the	DET
gujaf-30	130	2	audit	audit	NOUN
gujaf-30	130	3	fees	fee	NOUN
gujaf-30	130	4	are	be	AUX
gujaf-30	130	5	an	an	DET
gujaf-30	130	6	important	important	ADJ
gujaf-30	130	7	component	component	NOUN
gujaf-30	130	8	of	of	ADP
gujaf-30	130	9	these	these	DET
gujaf-30	130	10	costs	cost	NOUN
gujaf-30	130	11	,	,	PUNCT
gujaf-30	130	12	as	as	ADV
gujaf-30	130	13	long	long	ADV
gujaf-30	130	14	as	as	SCONJ
gujaf-30	130	15	auditors	auditor	NOUN
gujaf-30	130	16	have	have	VERB
gujaf-30	130	17	to	to	PART
gujaf-30	130	18	make	make	VERB
gujaf-30	130	19	sure	sure	ADJ
gujaf-30	130	20	that	that	SCONJ
gujaf-30	130	21	managers	manager	NOUN
gujaf-30	130	22	act	act	VERB
gujaf-30	130	23	according	accord	VERB
gujaf-30	130	24	to	to	ADP
gujaf-30	130	25	the	the	DET
gujaf-30	130	26	shareholders	shareholder	NOUN
gujaf-30	130	27	’	’	PART
gujaf-30	130	28	interests	interest	NOUN
gujaf-30	130	29	,	,	PUNCT
gujaf-30	130	30	while	while	SCONJ
gujaf-30	130	31	also	also	ADV
gujaf-30	130	32	auditors	auditor	NOUN
gujaf-30	130	33	have	have	VERB
gujaf-30	130	34	the	the	DET
gujaf-30	130	35	required	require	VERB
gujaf-30	130	36	task	task	NOUN
gujaf-30	130	37	to	to	PART
gujaf-30	130	38	inspect	inspect	VERB
gujaf-30	130	39	the	the	DET
gujaf-30	130	40	accounts	account	NOUN
gujaf-30	130	41	of	of	ADP
gujaf-30	130	42	the	the	DET
gujaf-30	130	43	company	company	NOUN
gujaf-30	130	44	.	.	PUNCT
gujaf-30	131	1	it	it	PRON
gujaf-30	131	2	may	may	AUX
gujaf-30	131	3	hence	hence	ADV
gujaf-30	131	4	be	be	AUX
gujaf-30	131	5	supposed	suppose	VERB
gujaf-30	131	6	that	that	SCONJ
gujaf-30	131	7	auditors	auditor	NOUN
gujaf-30	131	8	will	will	AUX
gujaf-30	131	9	spend	spend	VERB
gujaf-30	131	10	more	more	ADJ
gujaf-30	131	11	time	time	NOUN
gujaf-30	131	12	inspecting	inspect	VERB
gujaf-30	131	13	the	the	DET
gujaf-30	131	14	managers	manager	NOUN
gujaf-30	131	15	’	’	PART
gujaf-30	131	16	activity	activity	NOUN
gujaf-30	131	17	if	if	SCONJ
gujaf-30	131	18	the	the	DET
gujaf-30	131	19	agency	agency	NOUN
gujaf-30	131	20	problems	problem	NOUN
gujaf-30	131	21	are	be	AUX
gujaf-30	131	22	big	big	ADJ
gujaf-30	131	23	.	.	PUNCT
gujaf-30	132	1	consequently	consequently	ADV
gujaf-30	132	2	,	,	PUNCT
gujaf-30	132	3	(	(	PUNCT
gujaf-30	132	4	gist	gist	NOUN
gujaf-30	132	5	&	&	CCONJ
gujaf-30	132	6	gist	gist	NOUN
gujaf-30	132	7	,	,	PUNCT
gujaf-30	132	8	2012	2012	NUM
gujaf-30	132	9	)	)	PUNCT
gujaf-30	132	10	suggest	suggest	VERB
gujaf-30	132	11	that	that	SCONJ
gujaf-30	132	12	,	,	PUNCT
gujaf-30	132	13	in	in	ADP
gujaf-30	132	14	the	the	DET
gujaf-30	132	15	case	case	NOUN
gujaf-30	132	16	of	of	ADP
gujaf-30	132	17	the	the	DET
gujaf-30	132	18	companies	company	NOUN
gujaf-30	132	19	whose	whose	DET
gujaf-30	132	20	capital	capital	NOUN
gujaf-30	132	21	is	be	AUX
gujaf-30	132	22	mainly	mainly	ADV
gujaf-30	132	23	owned	own	VERB
gujaf-30	132	24	by	by	ADP
gujaf-30	132	25	managers	manager	NOUN
gujaf-30	132	26	,	,	PUNCT
gujaf-30	132	27	the	the	DET
gujaf-30	132	28	agency	agency	NOUN
gujaf-30	132	29	costs	cost	NOUN
gujaf-30	132	30	are	be	AUX
gujaf-30	132	31	low	low	ADJ
gujaf-30	132	32	,	,	PUNCT
gujaf-30	132	33	because	because	SCONJ
gujaf-30	132	34	it	it	PRON
gujaf-30	132	35	is	be	AUX
gujaf-30	132	36	more	more	ADV
gujaf-30	132	37	probable	probable	ADJ
gujaf-30	132	38	that	that	SCONJ
gujaf-30	132	39	the	the	DET
gujaf-30	132	40	managers	manager	NOUN
gujaf-30	132	41	’	’	PART
gujaf-30	132	42	interest	interest	NOUN
gujaf-30	132	43	coincide	coincide	NOUN
gujaf-30	132	44	with	with	ADP
gujaf-30	132	45	the	the	DET
gujaf-30	132	46	shareholders	shareholder	NOUN
gujaf-30	132	47	;	;	PUNCT
gujaf-30	132	48	when	when	SCONJ
gujaf-30	132	49	managers	manager	NOUN
gujaf-30	132	50	are	be	AUX
gujaf-30	132	51	also	also	ADV
gujaf-30	132	52	majority	majority	NOUN
gujaf-30	132	53	shareholders	shareholder	NOUN
gujaf-30	132	54	.	.	PUNCT
gujaf-30	133	1	therefore	therefore	ADV
gujaf-30	133	2	,	,	PUNCT
gujaf-30	133	3	the	the	DET
gujaf-30	133	4	monitoring	monitoring	NOUN
gujaf-30	133	5	costs	cost	NOUN
gujaf-30	133	6	,	,	PUNCT
gujaf-30	133	7	gusau	gusau	ADJ
gujaf-30	133	8	journal	journal	NOUN
gujaf-30	133	9	of	of	ADP
gujaf-30	133	10	accounting	accounting	NOUN
gujaf-30	133	11	and	and	CCONJ
gujaf-30	133	12	finance	finance	NOUN
gujaf-30	133	13	,	,	PUNCT
gujaf-30	133	14	vol	vol	NOUN
gujaf-30	133	15	.	.	PUNCT
gujaf-30	134	1	i	i	PRON
gujaf-30	134	2	,	,	PUNCT
gujaf-30	134	3	issue	issue	NOUN
gujaf-30	134	4	2	2	NUM
gujaf-30	134	5	,	,	PUNCT
gujaf-30	134	6	october	october	PROPN
gujaf-30	134	7	,	,	PUNCT
gujaf-30	134	8	2020	2020	NUM
gujaf-30	134	9	9	9	NUM
gujaf-30	134	10	including	include	VERB
gujaf-30	134	11	the	the	DET
gujaf-30	134	12	audit	audit	NOUN
gujaf-30	134	13	fees	fee	NOUN
gujaf-30	134	14	,	,	PUNCT
gujaf-30	134	15	will	will	AUX
gujaf-30	134	16	be	be	AUX
gujaf-30	134	17	higher	high	ADJ
gujaf-30	134	18	in	in	ADP
gujaf-30	134	19	the	the	DET
gujaf-30	134	20	case	case	NOUN
gujaf-30	134	21	of	of	ADP
gujaf-30	134	22	the	the	DET
gujaf-30	134	23	companies	company	NOUN
gujaf-30	134	24	whose	whose	DET
gujaf-30	134	25	managers	manager	NOUN
gujaf-30	134	26	own	own	VERB
gujaf-30	134	27	an	an	DET
gujaf-30	134	28	insignificant	insignificant	ADJ
gujaf-30	134	29	part	part	NOUN
gujaf-30	134	30	of	of	ADP
gujaf-30	134	31	the	the	DET
gujaf-30	134	32	capital	capital	NOUN
gujaf-30	134	33	.	.	PUNCT
gujaf-30	135	1	3	3	X
gujaf-30	135	2	.	.	X
gujaf-30	135	3	methods	method	NOUN
gujaf-30	135	4	and	and	CCONJ
gujaf-30	135	5	models	model	NOUN
gujaf-30	135	6	the	the	DET
gujaf-30	135	7	study	study	NOUN
gujaf-30	135	8	empirically	empirically	ADV
gujaf-30	135	9	examines	examine	VERB
gujaf-30	135	10	the	the	DET
gujaf-30	135	11	impact	impact	NOUN
gujaf-30	135	12	of	of	ADP
gujaf-30	135	13	firm	firm	NOUN
gujaf-30	135	14	’s	’s	PART
gujaf-30	135	15	characteristics	characteristic	NOUN
gujaf-30	135	16	on	on	ADP
gujaf-30	135	17	audit	audit	NOUN
gujaf-30	135	18	fee	fee	NOUN
gujaf-30	135	19	using	use	VERB
gujaf-30	135	20	multiple	multiple	ADJ
gujaf-30	135	21	regression	regression	NOUN
gujaf-30	135	22	analysis	analysis	NOUN
gujaf-30	135	23	due	due	ADP
gujaf-30	135	24	to	to	ADP
gujaf-30	135	25	the	the	DET
gujaf-30	135	26	fact	fact	NOUN
gujaf-30	135	27	that	that	SCONJ
gujaf-30	135	28	it	it	PRON
gujaf-30	135	29	is	be	AUX
gujaf-30	135	30	correlation	correlation	NOUN
gujaf-30	135	31	in	in	ADP
gujaf-30	135	32	nature	nature	NOUN
gujaf-30	135	33	.	.	PUNCT
gujaf-30	136	1	the	the	DET
gujaf-30	136	2	population	population	NOUN
gujaf-30	136	3	of	of	ADP
gujaf-30	136	4	the	the	DET
gujaf-30	136	5	study	study	NOUN
gujaf-30	136	6	comprise	comprise	NOUN
gujaf-30	136	7	of	of	ADP
gujaf-30	136	8	all	all	DET
gujaf-30	136	9	deposit	deposit	NOUN
gujaf-30	136	10	money	money	NOUN
gujaf-30	136	11	banks	bank	NOUN
gujaf-30	136	12	listed	list	VERB
gujaf-30	136	13	in	in	ADP
gujaf-30	136	14	the	the	DET
gujaf-30	136	15	nigerian	nigerian	ADJ
gujaf-30	136	16	stock	stock	NOUN
gujaf-30	136	17	exchange	exchange	NOUN
gujaf-30	136	18	as	as	ADP
gujaf-30	136	19	at	at	ADP
gujaf-30	136	20	2019	2019	NUM
gujaf-30	136	21	annual	annual	ADJ
gujaf-30	136	22	fact	fact	NOUN
gujaf-30	136	23	book	book	NOUN
gujaf-30	136	24	.	.	PUNCT
gujaf-30	137	1	the	the	DET
gujaf-30	137	2	basis	basis	NOUN
gujaf-30	137	3	for	for	ADP
gujaf-30	137	4	sampling	sample	VERB
gujaf-30	137	5	size	size	NOUN
gujaf-30	137	6	is	be	AUX
gujaf-30	137	7	justified	justify	VERB
gujaf-30	137	8	where	where	SCONJ
gujaf-30	137	9	by	by	ADP
gujaf-30	137	10	certain	certain	ADJ
gujaf-30	137	11	criterion	criterion	NOUN
gujaf-30	137	12	was	be	AUX
gujaf-30	137	13	used	use	VERB
gujaf-30	137	14	in	in	ADP
gujaf-30	137	15	selecting	select	VERB
gujaf-30	137	16	the	the	DET
gujaf-30	137	17	10	10	NUM
gujaf-30	137	18	out	out	ADP
gujaf-30	137	19	of	of	ADP
gujaf-30	137	20	15	15	NUM
gujaf-30	137	21	listed	list	VERB
gujaf-30	137	22	deposit	deposit	NOUN
gujaf-30	137	23	money	money	NOUN
gujaf-30	137	24	banks	bank	NOUN
gujaf-30	137	25	in	in	ADP
gujaf-30	137	26	nigeria	nigeria	PROPN
gujaf-30	137	27	for	for	ADP
gujaf-30	137	28	the	the	DET
gujaf-30	137	29	period	period	NOUN
gujaf-30	137	30	of	of	ADP
gujaf-30	137	31	2014	2014	NUM
gujaf-30	137	32	through	through	ADP
gujaf-30	137	33	2019	2019	NUM
gujaf-30	137	34	.	.	PUNCT
gujaf-30	138	1	the	the	DET
gujaf-30	138	2	study	study	NOUN
gujaf-30	138	3	utilized	utilize	VERB
gujaf-30	138	4	secondary	secondary	ADJ
gujaf-30	138	5	source	source	NOUN
gujaf-30	138	6	of	of	ADP
gujaf-30	138	7	data	datum	NOUN
gujaf-30	138	8	extensively	extensively	ADV
gujaf-30	138	9	.	.	PUNCT
gujaf-30	139	1	however	however	ADV
gujaf-30	139	2	,	,	PUNCT
gujaf-30	139	3	the	the	DET
gujaf-30	139	4	study	study	NOUN
gujaf-30	139	5	employed	employ	VERB
gujaf-30	139	6	a	a	DET
gujaf-30	139	7	ordinary	ordinary	ADJ
gujaf-30	139	8	least	least	ADJ
gujaf-30	139	9	square	square	ADJ
gujaf-30	139	10	regression	regression	NOUN
gujaf-30	139	11	analysis	analysis	NOUN
gujaf-30	139	12	as	as	ADP
gujaf-30	139	13	the	the	DET
gujaf-30	139	14	technique	technique	NOUN
gujaf-30	139	15	of	of	ADP
gujaf-30	139	16	data	datum	NOUN
gujaf-30	139	17	analysis	analysis	NOUN
gujaf-30	139	18	.	.	PUNCT
gujaf-30	140	1	the	the	DET
gujaf-30	140	2	deterring	deter	VERB
gujaf-30	140	3	factors	factor	NOUN
gujaf-30	140	4	considered	consider	VERB
gujaf-30	140	5	are	be	AUX
gujaf-30	140	6	:	:	PUNCT
gujaf-30	140	7	profitability	profitability	NOUN
gujaf-30	140	8	,	,	PUNCT
gujaf-30	140	9	complexity	complexity	NOUN
gujaf-30	140	10	,	,	PUNCT
gujaf-30	140	11	audit	audit	NOUN
gujaf-30	140	12	size	size	NOUN
gujaf-30	140	13	,	,	PUNCT
gujaf-30	140	14	and	and	CCONJ
gujaf-30	140	15	audit	audit	NOUN
gujaf-30	140	16	risk	risk	NOUN
gujaf-30	140	17	as	as	ADP
gujaf-30	140	18	the	the	DET
gujaf-30	140	19	independent	independent	ADJ
gujaf-30	140	20	variables	variable	NOUN
gujaf-30	140	21	while	while	SCONJ
gujaf-30	140	22	the	the	DET
gujaf-30	140	23	dependent	dependent	ADJ
gujaf-30	140	24	variable	variable	NOUN
gujaf-30	140	25	is	be	AUX
gujaf-30	140	26	audit	audit	NOUN
gujaf-30	140	27	fee	fee	NOUN
gujaf-30	140	28	.	.	PUNCT
gujaf-30	141	1	ols	ol	NOUN
gujaf-30	141	2	regression	regression	NOUN
gujaf-30	141	3	model	model	NOUN
gujaf-30	141	4	will	will	AUX
gujaf-30	141	5	be	be	AUX
gujaf-30	141	6	estimated	estimate	VERB
gujaf-30	141	7	using	use	VERB
gujaf-30	141	8	stata	stata	NOUN
gujaf-30	141	9	11	11	NUM
gujaf-30	141	10	as	as	ADP
gujaf-30	141	11	the	the	DET
gujaf-30	141	12	tool	tool	NOUN
gujaf-30	141	13	of	of	ADP
gujaf-30	141	14	analysis	analysis	NOUN
gujaf-30	141	15	.	.	PUNCT
gujaf-30	142	1	other	other	ADJ
gujaf-30	142	2	test	test	NOUN
gujaf-30	142	3	will	will	AUX
gujaf-30	142	4	be	be	AUX
gujaf-30	142	5	conducted	conduct	VERB
gujaf-30	142	6	ranging	range	VERB
gujaf-30	142	7	from	from	ADP
gujaf-30	142	8	multicollinearity	multicollinearity	NOUN
gujaf-30	142	9	test	test	NOUN
gujaf-30	142	10	,	,	PUNCT
gujaf-30	142	11	normality	normality	NOUN
gujaf-30	142	12	test	test	NOUN
gujaf-30	142	13	,	,	PUNCT
gujaf-30	142	14	heterokedasticity	heterokedasticity	NOUN
gujaf-30	142	15	test	test	NOUN
gujaf-30	142	16	and	and	CCONJ
gujaf-30	142	17	other	other	ADJ
gujaf-30	142	18	test	test	NOUN
gujaf-30	142	19	if	if	SCONJ
gujaf-30	142	20	possible	possible	ADJ
gujaf-30	142	21	.	.	PUNCT
gujaf-30	143	1	these	these	DET
gujaf-30	143	2	techniques	technique	NOUN
gujaf-30	143	3	and	and	CCONJ
gujaf-30	143	4	tools	tool	NOUN
gujaf-30	143	5	are	be	AUX
gujaf-30	143	6	more	more	ADV
gujaf-30	143	7	informative	informative	ADJ
gujaf-30	143	8	.	.	PUNCT
gujaf-30	144	1	the	the	DET
gujaf-30	144	2	data	datum	NOUN
gujaf-30	144	3	used	use	VERB
gujaf-30	144	4	will	will	AUX
gujaf-30	144	5	be	be	AUX
gujaf-30	144	6	analyzed	analyze	VERB
gujaf-30	144	7	using	use	VERB
gujaf-30	144	8	multiple	multiple	ADJ
gujaf-30	144	9	regression	regression	NOUN
gujaf-30	144	10	technique	technique	NOUN
gujaf-30	144	11	.	.	PUNCT
gujaf-30	145	1	table	table	NOUN
gujaf-30	145	2	1	1	NUM
gujaf-30	145	3	:	:	PUNCT
gujaf-30	145	4	variable	variable	ADJ
gujaf-30	145	5	measurement	measurement	NOUN
gujaf-30	145	6	and	and	CCONJ
gujaf-30	145	7	definition	definition	NOUN
gujaf-30	145	8	dependent	dependent	ADJ
gujaf-30	145	9	variable	variable	NOUN
gujaf-30	145	10	:	:	PUNCT
gujaf-30	145	11	measurement	measurement	NOUN
gujaf-30	145	12	source	source	NOUN
gujaf-30	145	13	audit	audit	NOUN
gujaf-30	145	14	fee	fee	NOUN
gujaf-30	145	15	(	(	PUNCT
gujaf-30	145	16	audf	audf	PROPN
gujaf-30	145	17	)	)	PUNCT
gujaf-30	145	18	actual	actual	ADJ
gujaf-30	145	19	fee	fee	NOUN
gujaf-30	145	20	recorded	record	VERB
gujaf-30	145	21	in	in	ADP
gujaf-30	145	22	the	the	DET
gujaf-30	145	23	financial	financial	ADJ
gujaf-30	145	24	statement	statement	NOUN
gujaf-30	145	25	olutokunbo	olutokunbo	PROPN
gujaf-30	145	26	,	,	PUNCT
gujaf-30	145	27	yisa	yisa	PROPN
gujaf-30	145	28	&	&	CCONJ
gujaf-30	145	29	abdullahi	abdullahi	PROPN
gujaf-30	145	30	(	(	PUNCT
gujaf-30	145	31	2020	2020	NUM
gujaf-30	145	32	)	)	PUNCT
gujaf-30	145	33	independent	independent	ADJ
gujaf-30	145	34	variables	variable	NOUN
gujaf-30	145	35	:	:	PUNCT
gujaf-30	145	36	profitability	profitability	NOUN
gujaf-30	145	37	(	(	PUNCT
gujaf-30	145	38	prof	prof	NOUN
gujaf-30	145	39	)	)	PUNCT
gujaf-30	145	40	pat	pat	PROPN
gujaf-30	145	41	/	/	SYM
gujaf-30	145	42	total	total	ADJ
gujaf-30	145	43	assets	asset	NOUN
gujaf-30	145	44	hassan	hassan	PROPN
gujaf-30	145	45	,	,	PUNCT
gujaf-30	145	46	(	(	PUNCT
gujaf-30	145	47	2014	2014	NUM
gujaf-30	145	48	)	)	PUNCT
gujaf-30	145	49	complexity	complexity	NOUN
gujaf-30	145	50	(	(	PUNCT
gujaf-30	145	51	compl	compl	NOUN
gujaf-30	145	52	)	)	PUNCT
gujaf-30	145	53	number	number	NOUN
gujaf-30	145	54	of	of	ADP
gujaf-30	145	55	branches	branch	NOUN
gujaf-30	145	56	otemu	otemu	ADJ
gujaf-30	145	57	(	(	PUNCT
gujaf-30	145	58	2019	2019	NUM
gujaf-30	145	59	)	)	PUNCT
gujaf-30	145	60	audit	audit	NOUN
gujaf-30	145	61	size	size	NOUN
gujaf-30	145	62	(	(	PUNCT
gujaf-30	145	63	audsz	audsz	PROPN
gujaf-30	145	64	)	)	PUNCT
gujaf-30	145	65	natural	natural	ADJ
gujaf-30	145	66	log	log	NOUN
gujaf-30	145	67	of	of	ADP
gujaf-30	145	68	total	total	ADJ
gujaf-30	145	69	assets	asset	NOUN
gujaf-30	145	70	urhoghide	urhoghide	PROPN
gujaf-30	145	71	&	&	CCONJ
gujaf-30	145	72	izedonmi	izedonmi	PROPN
gujaf-30	145	73	(	(	PUNCT
gujaf-30	145	74	2015	2015	NUM
gujaf-30	145	75	)	)	PUNCT
gujaf-30	145	76	audit	audit	NOUN
gujaf-30	145	77	risk	risk	NOUN
gujaf-30	145	78	(	(	PUNCT
gujaf-30	145	79	audrsk	audrsk	PROPN
gujaf-30	145	80	)	)	PUNCT
gujaf-30	145	81	total	total	ADJ
gujaf-30	145	82	debt	debt	NOUN
gujaf-30	145	83	/	/	SYM
gujaf-30	145	84	total	total	ADJ
gujaf-30	145	85	assets	asset	NOUN
gujaf-30	145	86	otemu	otemu	NOUN
gujaf-30	145	87	(	(	PUNCT
gujaf-30	145	88	2019	2019	NUM
gujaf-30	145	89	)	)	PUNCT
gujaf-30	145	90	computed	compute	VERB
gujaf-30	145	91	by	by	ADP
gujaf-30	145	92	the	the	DET
gujaf-30	145	93	author	author	NOUN
gujaf-30	145	94	,	,	PUNCT
gujaf-30	145	95	2020	2020	NUM
gujaf-30	145	96	gusau	gusau	ADJ
gujaf-30	145	97	journal	journal	NOUN
gujaf-30	145	98	of	of	ADP
gujaf-30	145	99	accounting	accounting	NOUN
gujaf-30	145	100	and	and	CCONJ
gujaf-30	145	101	finance	finance	NOUN
gujaf-30	145	102	,	,	PUNCT
gujaf-30	145	103	vol	vol	NOUN
gujaf-30	145	104	.	.	PUNCT
gujaf-30	146	1	i	i	PRON
gujaf-30	146	2	,	,	PUNCT
gujaf-30	146	3	issue	issue	NOUN
gujaf-30	146	4	2	2	NUM
gujaf-30	146	5	,	,	PUNCT
gujaf-30	146	6	october	october	PROPN
gujaf-30	146	7	,	,	PUNCT
gujaf-30	146	8	2020	2020	NUM
gujaf-30	146	9	10	10	NUM
gujaf-30	147	1	the	the	DET
gujaf-30	147	2	model	model	NOUN
gujaf-30	147	3	that	that	PRON
gujaf-30	147	4	test	test	VERB
gujaf-30	147	5	the	the	DET
gujaf-30	147	6	hypotheses	hypothesis	NOUN
gujaf-30	147	7	of	of	ADP
gujaf-30	147	8	the	the	DET
gujaf-30	147	9	study	study	NOUN
gujaf-30	147	10	is	be	AUX
gujaf-30	147	11	specified	specify	VERB
gujaf-30	147	12	as	as	SCONJ
gujaf-30	147	13	follows	follow	VERB
gujaf-30	147	14	:	:	PUNCT
gujaf-30	148	1	audfit	audfit	VERB
gujaf-30	148	2	=	=	PUNCT
gujaf-30	148	3	α	α	PRON
gujaf-30	149	1	+	+	NOUN
gujaf-30	149	2	β1profit	β1profit	ADJ
gujaf-30	149	3	+	+	CCONJ
gujaf-30	149	4	β2complit	β2complit	ADJ
gujaf-30	149	5	+	+	NOUN
gujaf-30	149	6	β3audszit	β3audszit	NOUN
gujaf-30	149	7	+	+	NUM
gujaf-30	149	8	β4audrskit	β4audrskit	NOUN
gujaf-30	150	1	+	+	CCONJ
gujaf-30	150	2	ᶓit	ᶓit	ADJ
gujaf-30	150	3	where	where	SCONJ
gujaf-30	150	4	audf	audf	PROPN
gujaf-30	150	5	=	=	SYM
gujaf-30	150	6	audit	audit	NOUN
gujaf-30	150	7	fee	fee	NOUN
gujaf-30	150	8	α	α	NOUN
gujaf-30	151	1	=	=	ADJ
gujaf-30	151	2	constant	constant	ADJ
gujaf-30	151	3	prof	prof	NOUN
gujaf-30	151	4	=	=	NOUN
gujaf-30	151	5	profitability	profitability	NOUN
gujaf-30	151	6	compl	compl	NOUN
gujaf-30	151	7	=	=	SYM
gujaf-30	151	8	complexity	complexity	NOUN
gujaf-30	151	9	audsz	audsz	VERB
gujaf-30	151	10	=	=	NUM
gujaf-30	151	11	auditee	auditee	NOUN
gujaf-30	151	12	size	size	NOUN
gujaf-30	151	13	audrsk	audrsk	NOUN
gujaf-30	151	14	=	=	PUNCT
gujaf-30	151	15	audit	audit	NOUN
gujaf-30	151	16	risk	risk	NOUN
gujaf-30	151	17	ᶓit	ᶓit	VERB
gujaf-30	151	18	=	=	NOUN
gujaf-30	151	19	error	error	NOUN
gujaf-30	151	20	term	term	NOUN
gujaf-30	151	21	β1β4=	β1β4=	PUNCT
gujaf-30	151	22	coefficient	coefficient	NOUN
gujaf-30	151	23	of	of	ADP
gujaf-30	151	24	independent	independent	ADJ
gujaf-30	151	25	variables	variable	NOUN
gujaf-30	151	26	i	i	PRON
gujaf-30	151	27	=	=	NOUN
gujaf-30	151	28	firms	firm	NOUN
gujaf-30	151	29	t	t	NOUN
gujaf-30	151	30	=	=	NOUN
gujaf-30	151	31	time	time	NOUN
gujaf-30	151	32	4	4	NUM
gujaf-30	151	33	.	.	NOUN
gujaf-30	151	34	result	result	NOUN
gujaf-30	151	35	and	and	CCONJ
gujaf-30	151	36	discussion	discussion	NOUN
gujaf-30	151	37	this	this	DET
gujaf-30	151	38	section	section	NOUN
gujaf-30	151	39	presents	present	VERB
gujaf-30	151	40	the	the	DET
gujaf-30	151	41	descriptive	descriptive	ADJ
gujaf-30	151	42	statistics	statistic	NOUN
gujaf-30	151	43	describing	describe	VERB
gujaf-30	151	44	the	the	DET
gujaf-30	151	45	trends	trend	NOUN
gujaf-30	151	46	of	of	ADP
gujaf-30	151	47	the	the	DET
gujaf-30	151	48	variables	variable	NOUN
gujaf-30	151	49	within	within	ADP
gujaf-30	151	50	the	the	DET
gujaf-30	151	51	period	period	NOUN
gujaf-30	151	52	covered	cover	VERB
gujaf-30	151	53	by	by	ADP
gujaf-30	151	54	the	the	DET
gujaf-30	151	55	study	study	NOUN
gujaf-30	151	56	,	,	PUNCT
gujaf-30	151	57	followed	follow	VERB
gujaf-30	151	58	by	by	ADP
gujaf-30	151	59	the	the	DET
gujaf-30	151	60	correlation	correlation	NOUN
gujaf-30	151	61	matrix	matrix	NOUN
gujaf-30	151	62	which	which	PRON
gujaf-30	151	63	analyzes	analyze	VERB
gujaf-30	151	64	the	the	DET
gujaf-30	151	65	association	association	NOUN
gujaf-30	151	66	between	between	ADP
gujaf-30	151	67	dependent	dependent	ADJ
gujaf-30	151	68	and	and	CCONJ
gujaf-30	151	69	each	each	DET
gujaf-30	151	70	independent	independent	ADJ
gujaf-30	151	71	variable	variable	NOUN
gujaf-30	151	72	individually	individually	ADV
gujaf-30	151	73	and	and	CCONJ
gujaf-30	151	74	cumulatively	cumulatively	ADV
gujaf-30	151	75	.	.	PUNCT
gujaf-30	152	1	furthermore	furthermore	ADV
gujaf-30	152	2	,	,	PUNCT
gujaf-30	152	3	the	the	DET
gujaf-30	152	4	regression	regression	NOUN
gujaf-30	152	5	result	result	VERB
gujaf-30	152	6	which	which	PRON
gujaf-30	152	7	examine	examine	VERB
gujaf-30	152	8	the	the	DET
gujaf-30	152	9	model	model	NOUN
gujaf-30	152	10	that	that	PRON
gujaf-30	152	11	capture	capture	VERB
gujaf-30	152	12	the	the	DET
gujaf-30	152	13	dependent	dependent	ADJ
gujaf-30	152	14	variable	variable	NOUN
gujaf-30	152	15	(	(	PUNCT
gujaf-30	152	16	audit	audit	NOUN
gujaf-30	152	17	fee	fee	NOUN
gujaf-30	152	18	)	)	PUNCT
gujaf-30	152	19	and	and	CCONJ
gujaf-30	152	20	all	all	DET
gujaf-30	152	21	the	the	DET
gujaf-30	152	22	independent	independent	ADJ
gujaf-30	152	23	variables	variable	NOUN
gujaf-30	152	24	of	of	ADP
gujaf-30	152	25	the	the	DET
gujaf-30	152	26	study	study	NOUN
gujaf-30	152	27	(	(	PUNCT
gujaf-30	152	28	profitability	profitability	NOUN
gujaf-30	152	29	,	,	PUNCT
gujaf-30	152	30	complexity	complexity	NOUN
gujaf-30	152	31	,	,	PUNCT
gujaf-30	152	32	audit	audit	NOUN
gujaf-30	152	33	size	size	NOUN
gujaf-30	152	34	and	and	CCONJ
gujaf-30	152	35	audit	audit	NOUN
gujaf-30	152	36	risk	risk	NOUN
gujaf-30	152	37	)	)	PUNCT
gujaf-30	152	38	.	.	PUNCT
gujaf-30	153	1	table	table	NOUN
gujaf-30	153	2	2	2	NUM
gujaf-30	153	3	:	:	PUNCT
gujaf-30	153	4	descriptive	descriptive	ADJ
gujaf-30	153	5	statistics	statistic	NOUN
gujaf-30	153	6	statistics	statistic	NOUN
gujaf-30	153	7	audf	audf	VERB
gujaf-30	153	8	prof	prof	PROPN
gujaf-30	153	9	compl	compl	PROPN
gujaf-30	153	10	audsz	audsz	PROPN
gujaf-30	154	1	audrsk	audrsk	PROPN
gujaf-30	154	2	mean	mean	VERB
gujaf-30	154	3	134.0972	134.0972	NUM
gujaf-30	154	4	5.4746	5.4746	NUM
gujaf-30	154	5	371.8611	371.8611	NUM
gujaf-30	154	6	7.7011	7.7011	NUM
gujaf-30	154	7	10.2048	10.2048	NUM
gujaf-30	154	8	std	std	NOUN
gujaf-30	154	9	.	.	PUNCT
gujaf-30	155	1	dev	dev	PROPN
gujaf-30	155	2	54.9371	54.9371	NUM
gujaf-30	155	3	21.8451	21.8451	NUM
gujaf-30	155	4	226.0932	226.0932	NUM
gujaf-30	155	5	1.2831	1.2831	NUM
gujaf-30	155	6	37.9395	37.9395	NUM
gujaf-30	155	7	minimum	minimum	NOUN
gujaf-30	155	8	46.001	46.001	NUM
gujaf-30	155	9	-5.4315	-5.4315	NOUN
gujaf-30	156	1	145.010	145.010	NUM
gujaf-30	156	2	5.6375	5.6375	NUM
gujaf-30	156	3	-43.6936	-43.6936	SYM
gujaf-30	156	4	maximum	maximum	PROPN
gujaf-30	156	5	391.010	391.010	NUM
gujaf-30	156	6	179.5268	179.5268	NUM
gujaf-30	156	7	880.001	880.001	NUM
gujaf-30	156	8	9.3276	9.3276	NUM
gujaf-30	156	9	215.0311	215.0311	NUM
gujaf-30	156	10	skewness	skewness	NOUN
gujaf-30	156	11	1.8174	1.8174	NUM
gujaf-30	156	12	7.2124	7.2124	NUM
gujaf-30	156	13	0.9556	0.9556	NUM
gujaf-30	156	14	-0.2110	-0.2110	NOUN
gujaf-30	156	15	4.0921	4.0921	NUM
gujaf-30	156	16	kurtosis	kurtosis	NOUN
gujaf-30	156	17	10.0468	10.0468	NUM
gujaf-30	156	18	57.6095	57.6095	NUM
gujaf-30	156	19	2.6087	2.6087	NUM
gujaf-30	156	20	1.2826	1.2826	NUM
gujaf-30	156	21	19.9914	19.9914	NUM
gujaf-30	156	22	source	source	NOUN
gujaf-30	156	23	:	:	PUNCT
gujaf-30	156	24	stata	stata	VERB
gujaf-30	156	25	11	11	NUM
gujaf-30	156	26	outputs	output	NOUN
gujaf-30	156	27	gusau	gusau	ADJ
gujaf-30	156	28	journal	journal	NOUN
gujaf-30	156	29	of	of	ADP
gujaf-30	156	30	accounting	accounting	NOUN
gujaf-30	156	31	and	and	CCONJ
gujaf-30	156	32	finance	finance	NOUN
gujaf-30	156	33	,	,	PUNCT
gujaf-30	156	34	vol	vol	NOUN
gujaf-30	156	35	.	.	PUNCT
gujaf-30	157	1	i	i	PRON
gujaf-30	157	2	,	,	PUNCT
gujaf-30	157	3	issue	issue	NOUN
gujaf-30	157	4	2	2	NUM
gujaf-30	157	5	,	,	PUNCT
gujaf-30	157	6	october	october	PROPN
gujaf-30	157	7	,	,	PUNCT
gujaf-30	157	8	2020	2020	NUM
gujaf-30	157	9	11	11	NUM
gujaf-30	157	10	table	table	NOUN
gujaf-30	157	11	1	1	NUM
gujaf-30	157	12	show	show	VERB
gujaf-30	157	13	that	that	PRON
gujaf-30	157	14	audit	audit	NOUN
gujaf-30	157	15	fee	fee	NOUN
gujaf-30	157	16	of	of	ADP
gujaf-30	157	17	the	the	DET
gujaf-30	157	18	nigerian	nigerian	ADJ
gujaf-30	157	19	deposit	deposit	NOUN
gujaf-30	157	20	money	money	NOUN
gujaf-30	157	21	banks	bank	NOUN
gujaf-30	157	22	has	have	VERB
gujaf-30	157	23	a	a	DET
gujaf-30	157	24	mean	mean	ADJ
gujaf-30	157	25	value	value	NOUN
gujaf-30	157	26	of	of	ADP
gujaf-30	157	27	134.0972	134.0972	NUM
gujaf-30	157	28	with	with	ADP
gujaf-30	157	29	standard	standard	ADJ
gujaf-30	157	30	deviation	deviation	NOUN
gujaf-30	157	31	of	of	ADP
gujaf-30	157	32	54.9371	54.9371	NUM
gujaf-30	157	33	,	,	PUNCT
gujaf-30	157	34	and	and	CCONJ
gujaf-30	157	35	minimum	minimum	ADJ
gujaf-30	157	36	and	and	CCONJ
gujaf-30	157	37	maximum	maximum	ADJ
gujaf-30	157	38	values	value	NOUN
gujaf-30	157	39	of	of	ADP
gujaf-30	157	40	46	46	NUM
gujaf-30	157	41	and	and	CCONJ
gujaf-30	157	42	391	391	NUM
gujaf-30	157	43	respectively	respectively	ADV
gujaf-30	157	44	.	.	PUNCT
gujaf-30	158	1	this	this	PRON
gujaf-30	158	2	implies	imply	VERB
gujaf-30	158	3	that	that	SCONJ
gujaf-30	158	4	the	the	DET
gujaf-30	158	5	average	average	ADJ
gujaf-30	158	6	efficiency	efficiency	NOUN
gujaf-30	158	7	of	of	ADP
gujaf-30	158	8	deposit	deposit	NOUN
gujaf-30	158	9	money	money	NOUN
gujaf-30	158	10	banks	bank	NOUN
gujaf-30	158	11	is	be	AUX
gujaf-30	158	12	134.09	134.09	NUM
gujaf-30	158	13	to	to	ADP
gujaf-30	158	14	391	391	NUM
gujaf-30	158	15	,	,	PUNCT
gujaf-30	158	16	and	and	CCONJ
gujaf-30	158	17	the	the	DET
gujaf-30	158	18	deviation	deviation	NOUN
gujaf-30	158	19	from	from	ADP
gujaf-30	158	20	both	both	DET
gujaf-30	158	21	sides	side	NOUN
gujaf-30	158	22	of	of	ADP
gujaf-30	158	23	the	the	DET
gujaf-30	158	24	mean	mean	NOUN
gujaf-30	158	25	is	be	AUX
gujaf-30	158	26	54.937	54.937	NUM
gujaf-30	158	27	.	.	PUNCT
gujaf-30	159	1	this	this	PRON
gujaf-30	159	2	suggests	suggest	VERB
gujaf-30	159	3	that	that	SCONJ
gujaf-30	159	4	the	the	DET
gujaf-30	159	5	model	model	NOUN
gujaf-30	159	6	is	be	AUX
gujaf-30	159	7	fit	fit	ADJ
gujaf-30	159	8	because	because	SCONJ
gujaf-30	159	9	the	the	DET
gujaf-30	159	10	standard	standard	ADJ
gujaf-30	159	11	deviation	deviation	NOUN
gujaf-30	159	12	is	be	AUX
gujaf-30	159	13	lower	low	ADJ
gujaf-30	159	14	than	than	ADP
gujaf-30	159	15	the	the	DET
gujaf-30	159	16	mean	mean	ADJ
gujaf-30	159	17	value	value	NOUN
gujaf-30	159	18	.	.	PUNCT
gujaf-30	160	1	the	the	DET
gujaf-30	160	2	peak	peak	NOUN
gujaf-30	160	3	of	of	ADP
gujaf-30	160	4	the	the	DET
gujaf-30	160	5	data	data	NOUN
gujaf-30	160	6	is	be	AUX
gujaf-30	160	7	indicated	indicate	VERB
gujaf-30	160	8	by	by	ADP
gujaf-30	160	9	the	the	DET
gujaf-30	160	10	kurtosis	kurtosis	NOUN
gujaf-30	160	11	value	value	NOUN
gujaf-30	160	12	of	of	ADP
gujaf-30	160	13	10.0468	10.0468	NUM
gujaf-30	160	14	,	,	PUNCT
gujaf-30	160	15	suggesting	suggest	VERB
gujaf-30	160	16	that	that	SCONJ
gujaf-30	160	17	some	some	PRON
gujaf-30	160	18	of	of	ADP
gujaf-30	160	19	the	the	DET
gujaf-30	160	20	values	value	NOUN
gujaf-30	160	21	are	be	AUX
gujaf-30	160	22	higher	high	ADJ
gujaf-30	160	23	than	than	SCONJ
gujaf-30	160	24	mean	mean	VERB
gujaf-30	160	25	,	,	PUNCT
gujaf-30	160	26	hence	hence	ADV
gujaf-30	160	27	the	the	DET
gujaf-30	160	28	data	datum	NOUN
gujaf-30	160	29	do	do	AUX
gujaf-30	160	30	meet	meet	VERB
gujaf-30	160	31	a	a	DET
gujaf-30	160	32	normal	normal	ADJ
gujaf-30	160	33	distribution	distribution	NOUN
gujaf-30	160	34	assumption	assumption	NOUN
gujaf-30	160	35	.	.	PUNCT
gujaf-30	161	1	the	the	DET
gujaf-30	161	2	coefficient	coefficient	NOUN
gujaf-30	161	3	of	of	ADP
gujaf-30	161	4	skewness	skewness	NOUN
gujaf-30	161	5	of	of	ADP
gujaf-30	161	6	1.8174	1.8174	NUM
gujaf-30	161	7	implies	imply	VERB
gujaf-30	161	8	that	that	SCONJ
gujaf-30	161	9	the	the	DET
gujaf-30	161	10	data	data	NOUN
gujaf-30	161	11	is	be	AUX
gujaf-30	161	12	positively	positively	ADV
gujaf-30	161	13	skewed	skewed	ADJ
gujaf-30	161	14	(	(	PUNCT
gujaf-30	161	15	that	that	PRON
gujaf-30	161	16	is	is	ADV
gujaf-30	161	17	,	,	PUNCT
gujaf-30	161	18	most	most	ADJ
gujaf-30	161	19	of	of	ADP
gujaf-30	161	20	the	the	DET
gujaf-30	161	21	data	datum	NOUN
gujaf-30	161	22	are	be	AUX
gujaf-30	161	23	on	on	ADP
gujaf-30	161	24	the	the	DET
gujaf-30	161	25	right	right	ADJ
gujaf-30	161	26	side	side	NOUN
gujaf-30	161	27	of	of	ADP
gujaf-30	161	28	the	the	DET
gujaf-30	161	29	normal	normal	ADJ
gujaf-30	161	30	curve	curve	NOUN
gujaf-30	161	31	)	)	PUNCT
gujaf-30	161	32	.	.	PUNCT
gujaf-30	162	1	the	the	DET
gujaf-30	162	2	table	table	NOUN
gujaf-30	162	3	indicates	indicate	VERB
gujaf-30	162	4	that	that	SCONJ
gujaf-30	162	5	the	the	DET
gujaf-30	162	6	average	average	ADJ
gujaf-30	162	7	profitability	profitability	NOUN
gujaf-30	162	8	is	be	AUX
gujaf-30	162	9	5.4746	5.4746	NUM
gujaf-30	162	10	with	with	ADP
gujaf-30	162	11	a	a	DET
gujaf-30	162	12	standard	standard	ADJ
gujaf-30	162	13	deviation	deviation	NOUN
gujaf-30	162	14	of	of	ADP
gujaf-30	162	15	21.845	21.845	NUM
gujaf-30	162	16	,	,	PUNCT
gujaf-30	162	17	and	and	CCONJ
gujaf-30	162	18	minimum	minimum	NOUN
gujaf-30	162	19	and	and	CCONJ
gujaf-30	162	20	maximum	maximum	NOUN
gujaf-30	162	21	of	of	ADP
gujaf-30	162	22	-5.4315	-5.4315	NOUN
gujaf-30	162	23	and	and	CCONJ
gujaf-30	162	24	197.52	197.52	NUM
gujaf-30	162	25	respectively	respectively	ADV
gujaf-30	162	26	.	.	PUNCT
gujaf-30	163	1	this	this	PRON
gujaf-30	163	2	suggests	suggest	VERB
gujaf-30	163	3	a	a	DET
gujaf-30	163	4	wide	wide	ADJ
gujaf-30	163	5	dispersion	dispersion	NOUN
gujaf-30	163	6	of	of	ADP
gujaf-30	163	7	the	the	DET
gujaf-30	163	8	data	datum	NOUN
gujaf-30	163	9	from	from	ADP
gujaf-30	163	10	the	the	DET
gujaf-30	163	11	mean	mean	NOUN
gujaf-30	163	12	because	because	SCONJ
gujaf-30	163	13	the	the	DET
gujaf-30	163	14	standard	standard	ADJ
gujaf-30	163	15	deviation	deviation	NOUN
gujaf-30	163	16	is	be	AUX
gujaf-30	163	17	higher	high	ADJ
gujaf-30	163	18	than	than	ADP
gujaf-30	163	19	the	the	DET
gujaf-30	163	20	mean	mean	ADJ
gujaf-30	163	21	value	value	NOUN
gujaf-30	163	22	.	.	PUNCT
gujaf-30	164	1	the	the	DET
gujaf-30	164	2	peak	peak	NOUN
gujaf-30	164	3	of	of	ADP
gujaf-30	164	4	the	the	DET
gujaf-30	164	5	profitability	profitability	NOUN
gujaf-30	164	6	data	datum	NOUN
gujaf-30	164	7	is	be	AUX
gujaf-30	164	8	indicated	indicate	VERB
gujaf-30	164	9	by	by	ADP
gujaf-30	164	10	the	the	DET
gujaf-30	164	11	kurtosis	kurtosis	NOUN
gujaf-30	164	12	value	value	NOUN
gujaf-30	164	13	of	of	ADP
gujaf-30	164	14	7.2124	7.2124	NUM
gujaf-30	164	15	,	,	PUNCT
gujaf-30	164	16	suggesting	suggest	VERB
gujaf-30	164	17	that	that	SCONJ
gujaf-30	164	18	most	most	ADJ
gujaf-30	164	19	of	of	ADP
gujaf-30	164	20	the	the	DET
gujaf-30	164	21	values	value	NOUN
gujaf-30	164	22	are	be	AUX
gujaf-30	164	23	higher	high	ADJ
gujaf-30	164	24	than	than	SCONJ
gujaf-30	164	25	mean	mean	VERB
gujaf-30	164	26	,	,	PUNCT
gujaf-30	164	27	and	and	CCONJ
gujaf-30	164	28	the	the	DET
gujaf-30	164	29	data	datum	NOUN
gujaf-30	164	30	did	do	AUX
gujaf-30	164	31	not	not	PART
gujaf-30	164	32	meet	meet	VERB
gujaf-30	164	33	a	a	DET
gujaf-30	164	34	normal	normal	ADJ
gujaf-30	164	35	distribution	distribution	NOUN
gujaf-30	164	36	assumption	assumption	NOUN
gujaf-30	164	37	.	.	PUNCT
gujaf-30	165	1	the	the	DET
gujaf-30	165	2	coefficient	coefficient	NOUN
gujaf-30	165	3	of	of	ADP
gujaf-30	165	4	skewness	skewness	NOUN
gujaf-30	165	5	of	of	ADP
gujaf-30	165	6	57.6095	57.6095	NUM
gujaf-30	165	7	implies	imply	VERB
gujaf-30	165	8	that	that	SCONJ
gujaf-30	165	9	the	the	DET
gujaf-30	165	10	data	data	NOUN
gujaf-30	165	11	is	be	AUX
gujaf-30	165	12	positively	positively	ADV
gujaf-30	165	13	skewed	skewed	ADJ
gujaf-30	165	14	(	(	PUNCT
gujaf-30	165	15	that	that	PRON
gujaf-30	165	16	is	is	ADV
gujaf-30	165	17	,	,	PUNCT
gujaf-30	165	18	most	most	ADJ
gujaf-30	165	19	of	of	ADP
gujaf-30	165	20	the	the	DET
gujaf-30	165	21	data	datum	NOUN
gujaf-30	165	22	are	be	AUX
gujaf-30	165	23	on	on	ADP
gujaf-30	165	24	the	the	DET
gujaf-30	165	25	right	right	ADJ
gujaf-30	165	26	side	side	NOUN
gujaf-30	165	27	of	of	ADP
gujaf-30	165	28	the	the	DET
gujaf-30	165	29	normal	normal	ADJ
gujaf-30	165	30	curve	curve	NOUN
gujaf-30	165	31	)	)	PUNCT
gujaf-30	165	32	.	.	PUNCT
gujaf-30	166	1	the	the	DET
gujaf-30	166	2	table	table	NOUN
gujaf-30	166	3	also	also	ADV
gujaf-30	166	4	indicates	indicate	VERB
gujaf-30	166	5	an	an	DET
gujaf-30	166	6	average	average	ADJ
gujaf-30	166	7	complexity	complexity	NOUN
gujaf-30	166	8	of	of	ADP
gujaf-30	166	9	371.86	371.86	NUM
gujaf-30	166	10	with	with	ADP
gujaf-30	166	11	standard	standard	ADJ
gujaf-30	166	12	deviation	deviation	NOUN
gujaf-30	166	13	of	of	ADP
gujaf-30	166	14	226.09	226.09	NUM
gujaf-30	166	15	,	,	PUNCT
gujaf-30	166	16	with	with	ADP
gujaf-30	166	17	minimum	minimum	NOUN
gujaf-30	166	18	and	and	CCONJ
gujaf-30	166	19	maximum	maximum	NOUN
gujaf-30	166	20	of	of	ADP
gujaf-30	166	21	145	145	NUM
gujaf-30	166	22	and	and	CCONJ
gujaf-30	166	23	880	880	NUM
gujaf-30	166	24	respectively	respectively	ADV
gujaf-30	166	25	.	.	PUNCT
gujaf-30	167	1	this	this	PRON
gujaf-30	167	2	also	also	ADV
gujaf-30	167	3	suggests	suggest	VERB
gujaf-30	167	4	that	that	SCONJ
gujaf-30	167	5	the	the	DET
gujaf-30	167	6	data	data	NOUN
gujaf-30	167	7	is	be	AUX
gujaf-30	167	8	normal	normal	ADJ
gujaf-30	167	9	because	because	SCONJ
gujaf-30	167	10	the	the	DET
gujaf-30	167	11	standard	standard	ADJ
gujaf-30	167	12	deviation	deviation	NOUN
gujaf-30	167	13	is	be	AUX
gujaf-30	167	14	less	less	ADJ
gujaf-30	167	15	than	than	ADP
gujaf-30	167	16	the	the	DET
gujaf-30	167	17	mean	mean	ADJ
gujaf-30	167	18	value	value	NOUN
gujaf-30	167	19	.	.	PUNCT
gujaf-30	168	1	the	the	DET
gujaf-30	168	2	peak	peak	NOUN
gujaf-30	168	3	of	of	ADP
gujaf-30	168	4	the	the	DET
gujaf-30	168	5	complexity	complexity	NOUN
gujaf-30	168	6	data	datum	NOUN
gujaf-30	168	7	is	be	AUX
gujaf-30	168	8	indicated	indicate	VERB
gujaf-30	168	9	by	by	ADP
gujaf-30	168	10	the	the	DET
gujaf-30	168	11	kurtosis	kurtosis	NOUN
gujaf-30	168	12	value	value	NOUN
gujaf-30	168	13	of	of	ADP
gujaf-30	168	14	2.6087	2.6087	NUM
gujaf-30	168	15	,	,	PUNCT
gujaf-30	168	16	suggesting	suggest	VERB
gujaf-30	168	17	that	that	SCONJ
gujaf-30	168	18	most	most	ADJ
gujaf-30	168	19	of	of	ADP
gujaf-30	168	20	the	the	DET
gujaf-30	168	21	values	value	NOUN
gujaf-30	168	22	are	be	AUX
gujaf-30	168	23	closer	close	ADJ
gujaf-30	168	24	to	to	PART
gujaf-30	168	25	mean	mean	VERB
gujaf-30	168	26	,	,	PUNCT
gujaf-30	168	27	and	and	CCONJ
gujaf-30	168	28	the	the	DET
gujaf-30	168	29	data	datum	NOUN
gujaf-30	168	30	did	do	AUX
gujaf-30	168	31	not	not	PART
gujaf-30	168	32	meet	meet	VERB
gujaf-30	168	33	a	a	DET
gujaf-30	168	34	normal	normal	ADJ
gujaf-30	168	35	distribution	distribution	NOUN
gujaf-30	168	36	assumption	assumption	NOUN
gujaf-30	168	37	.	.	PUNCT
gujaf-30	169	1	the	the	DET
gujaf-30	169	2	coefficient	coefficient	NOUN
gujaf-30	169	3	of	of	ADP
gujaf-30	169	4	skewness	skewness	NOUN
gujaf-30	169	5	of	of	ADP
gujaf-30	169	6	0.9556	0.9556	NUM
gujaf-30	169	7	implies	imply	VERB
gujaf-30	169	8	that	that	SCONJ
gujaf-30	169	9	the	the	DET
gujaf-30	169	10	data	data	NOUN
gujaf-30	169	11	is	be	AUX
gujaf-30	169	12	positively	positively	ADV
gujaf-30	169	13	skewed	skewed	ADJ
gujaf-30	169	14	(	(	PUNCT
gujaf-30	169	15	that	that	PRON
gujaf-30	169	16	is	is	ADV
gujaf-30	169	17	,	,	PUNCT
gujaf-30	169	18	most	most	ADJ
gujaf-30	169	19	of	of	ADP
gujaf-30	169	20	the	the	DET
gujaf-30	169	21	data	datum	NOUN
gujaf-30	169	22	are	be	AUX
gujaf-30	169	23	on	on	ADP
gujaf-30	169	24	the	the	DET
gujaf-30	169	25	left	left	ADJ
gujaf-30	169	26	side	side	NOUN
gujaf-30	169	27	of	of	ADP
gujaf-30	169	28	the	the	DET
gujaf-30	169	29	normal	normal	ADJ
gujaf-30	169	30	curve	curve	NOUN
gujaf-30	169	31	)	)	PUNCT
gujaf-30	169	32	.	.	PUNCT
gujaf-30	170	1	moreover	moreover	ADV
gujaf-30	170	2	,	,	PUNCT
gujaf-30	170	3	an	an	DET
gujaf-30	170	4	average	average	ADJ
gujaf-30	170	5	audit	audit	NOUN
gujaf-30	170	6	size	size	NOUN
gujaf-30	170	7	of	of	ADP
gujaf-30	170	8	7.7011	7.7011	NUM
gujaf-30	170	9	with	with	ADP
gujaf-30	170	10	standard	standard	ADJ
gujaf-30	170	11	deviation	deviation	NOUN
gujaf-30	170	12	of	of	ADP
gujaf-30	170	13	1.2834	1.2834	NUM
gujaf-30	170	14	and	and	CCONJ
gujaf-30	170	15	minimum	minimum	NOUN
gujaf-30	170	16	and	and	CCONJ
gujaf-30	170	17	maximum	maximum	NOUN
gujaf-30	170	18	of	of	ADP
gujaf-30	170	19	5.6375	5.6375	NUM
gujaf-30	170	20	and	and	CCONJ
gujaf-30	170	21	9.3276	9.3276	NUM
gujaf-30	170	22	respectively	respectively	ADV
gujaf-30	170	23	.	.	PUNCT
gujaf-30	171	1	the	the	DET
gujaf-30	171	2	result	result	NOUN
gujaf-30	171	3	also	also	ADV
gujaf-30	171	4	indicates	indicate	VERB
gujaf-30	171	5	that	that	SCONJ
gujaf-30	171	6	the	the	DET
gujaf-30	171	7	audit	audit	NOUN
gujaf-30	171	8	risk	risk	NOUN
gujaf-30	171	9	has	have	VERB
gujaf-30	171	10	a	a	DET
gujaf-30	171	11	mean	mean	NOUN
gujaf-30	171	12	of	of	ADP
gujaf-30	171	13	10.204	10.204	NUM
gujaf-30	171	14	with	with	ADP
gujaf-30	171	15	standard	standard	ADJ
gujaf-30	171	16	deviation	deviation	NOUN
gujaf-30	171	17	of	of	ADP
gujaf-30	171	18	37.9395	37.9395	NUM
gujaf-30	171	19	,	,	PUNCT
gujaf-30	171	20	minimum	minimum	NOUN
gujaf-30	171	21	and	and	CCONJ
gujaf-30	171	22	maximum	maximum	ADJ
gujaf-30	171	23	of	of	ADP
gujaf-30	171	24	-43.6936	-43.6936	PUNCT
gujaf-30	171	25	and	and	CCONJ
gujaf-30	171	26	255.0311	255.0311	NUM
gujaf-30	171	27	respectively	respectively	ADV
gujaf-30	171	28	.	.	PUNCT
gujaf-30	171	29	table	table	NOUN
gujaf-30	171	30	3	3	NUM
gujaf-30	171	31	:	:	PUNCT
gujaf-30	171	32	correlation	correlation	NOUN
gujaf-30	171	33	matrix	matrix	NOUN
gujaf-30	171	34	audf	audf	VERB
gujaf-30	171	35	prof	prof	NOUN
gujaf-30	171	36	compl	compl	PROPN
gujaf-30	171	37	audsz	audsz	PROPN
gujaf-30	171	38	audrsk	audrsk	PROPN
gujaf-30	171	39	audf	audf	VERB
gujaf-30	171	40	1.0000	1.0000	NUM
gujaf-30	171	41	prof	prof	NOUN
gujaf-30	171	42	0.2696	0.2696	NUM
gujaf-30	171	43	1.0000	1.0000	NUM
gujaf-30	171	44	compl	compl	NOUN
gujaf-30	171	45	0.0157	0.0157	NUM
gujaf-30	171	46	(	(	PUNCT
gujaf-30	171	47	0.0892	0.0892	NUM
gujaf-30	171	48	)	)	PUNCT
gujaf-30	171	49	1.0000	1.0000	NUM
gujaf-30	171	50	audsz	audsz	VERB
gujaf-30	171	51	(	(	PUNCT
gujaf-30	171	52	0.3053	0.3053	NUM
gujaf-30	171	53	)	)	PUNCT
gujaf-30	171	54	(	(	PUNCT
gujaf-30	171	55	0.2669	0.2669	NUM
gujaf-30	171	56	)	)	PUNCT
gujaf-30	171	57	(	(	PUNCT
gujaf-30	171	58	0.1294	0.1294	NUM
gujaf-30	171	59	)	)	PUNCT
gujaf-30	171	60	1.0000	1.0000	NUM
gujaf-30	171	61	audrsk	audrsk	NOUN
gujaf-30	171	62	0.0543	0.0543	NUM
gujaf-30	171	63	0.1621	0.1621	NUM
gujaf-30	171	64	(	(	PUNCT
gujaf-30	171	65	0.0878	0.0878	NUM
gujaf-30	171	66	)	)	PUNCT
gujaf-30	171	67	(	(	PUNCT
gujaf-30	171	68	0.3100	0.3100	NUM
gujaf-30	171	69	)	)	PUNCT
gujaf-30	171	70	1.0000	1.0000	NUM
gujaf-30	171	71	source	source	NOUN
gujaf-30	171	72	:	:	PUNCT
gujaf-30	171	73	stata	stata	VERB
gujaf-30	171	74	11	11	NUM
gujaf-30	171	75	outputs	output	NOUN
gujaf-30	171	76	gusau	gusau	ADJ
gujaf-30	171	77	journal	journal	NOUN
gujaf-30	171	78	of	of	ADP
gujaf-30	171	79	accounting	accounting	NOUN
gujaf-30	171	80	and	and	CCONJ
gujaf-30	171	81	finance	finance	NOUN
gujaf-30	171	82	,	,	PUNCT
gujaf-30	171	83	vol	vol	NOUN
gujaf-30	171	84	.	.	PUNCT
gujaf-30	172	1	i	i	PRON
gujaf-30	172	2	,	,	PUNCT
gujaf-30	172	3	issue	issue	NOUN
gujaf-30	172	4	2	2	NUM
gujaf-30	172	5	,	,	PUNCT
gujaf-30	172	6	october	october	PROPN
gujaf-30	172	7	,	,	PUNCT
gujaf-30	172	8	2020	2020	NUM
gujaf-30	172	9	12	12	NUM
gujaf-30	172	10	table	table	NOUN
gujaf-30	172	11	2	2	NUM
gujaf-30	172	12	is	be	AUX
gujaf-30	172	13	a	a	DET
gujaf-30	172	14	correlation	correlation	NOUN
gujaf-30	172	15	matrix	matrix	NOUN
gujaf-30	172	16	table	table	NOUN
gujaf-30	172	17	,	,	PUNCT
gujaf-30	172	18	which	which	PRON
gujaf-30	172	19	shows	show	VERB
gujaf-30	172	20	the	the	DET
gujaf-30	172	21	relationship	relationship	NOUN
gujaf-30	172	22	between	between	ADP
gujaf-30	172	23	all	all	DET
gujaf-30	172	24	pairs	pair	NOUN
gujaf-30	172	25	of	of	ADP
gujaf-30	172	26	variables	variable	NOUN
gujaf-30	172	27	in	in	ADP
gujaf-30	172	28	the	the	DET
gujaf-30	172	29	regression	regression	NOUN
gujaf-30	172	30	model	model	NOUN
gujaf-30	172	31	.	.	PUNCT
gujaf-30	173	1	the	the	DET
gujaf-30	173	2	result	result	NOUN
gujaf-30	173	3	reveals	reveal	VERB
gujaf-30	173	4	a	a	DET
gujaf-30	173	5	positive	positive	ADJ
gujaf-30	173	6	correlation	correlation	NOUN
gujaf-30	173	7	between	between	ADP
gujaf-30	173	8	audit	audit	NOUN
gujaf-30	173	9	fee	fee	NOUN
gujaf-30	173	10	(	(	PUNCT
gujaf-30	173	11	audf	audf	PROPN
gujaf-30	173	12	)	)	PUNCT
gujaf-30	173	13	,	,	PUNCT
gujaf-30	173	14	profitability	profitability	NOUN
gujaf-30	173	15	(	(	PUNCT
gujaf-30	173	16	prof	prof	NOUN
gujaf-30	173	17	)	)	PUNCT
gujaf-30	173	18	,	,	PUNCT
gujaf-30	173	19	complexity	complexity	NOUN
gujaf-30	173	20	(	(	PUNCT
gujaf-30	173	21	compl	compl	NOUN
gujaf-30	173	22	)	)	PUNCT
gujaf-30	173	23	,	,	PUNCT
gujaf-30	173	24	and	and	CCONJ
gujaf-30	173	25	audit	audit	NOUN
gujaf-30	173	26	risk	risk	NOUN
gujaf-30	173	27	(	(	PUNCT
gujaf-30	173	28	audrsk	audrsk	PROPN
gujaf-30	173	29	)	)	PUNCT
gujaf-30	173	30	,	,	PUNCT
gujaf-30	173	31	while	while	SCONJ
gujaf-30	173	32	is	be	AUX
gujaf-30	173	33	negatively	negatively	ADV
gujaf-30	173	34	correlated	correlate	VERB
gujaf-30	173	35	with	with	ADP
gujaf-30	173	36	audit	audit	NOUN
gujaf-30	173	37	size	size	NOUN
gujaf-30	173	38	(	(	PUNCT
gujaf-30	173	39	audsz	audsz	PROPN
gujaf-30	173	40	)	)	PUNCT
gujaf-30	173	41	.	.	PUNCT
gujaf-30	174	1	more	more	ADV
gujaf-30	174	2	so	so	ADV
gujaf-30	174	3	,	,	PUNCT
gujaf-30	174	4	to	to	PART
gujaf-30	174	5	further	far	ADV
gujaf-30	174	6	check	check	VERB
gujaf-30	174	7	for	for	ADP
gujaf-30	174	8	collinearity	collinearity	NOUN
gujaf-30	174	9	another	another	DET
gujaf-30	174	10	robustness	robustness	NOUN
gujaf-30	174	11	test	test	NOUN
gujaf-30	174	12	was	be	AUX
gujaf-30	174	13	conducted	conduct	VERB
gujaf-30	174	14	.	.	PUNCT
gujaf-30	175	1	the	the	DET
gujaf-30	175	2	test	test	NOUN
gujaf-30	175	3	for	for	ADP
gujaf-30	175	4	multicollinearity	multicollinearity	NOUN
gujaf-30	175	5	using	use	VERB
gujaf-30	175	6	the	the	DET
gujaf-30	175	7	variance	variance	NOUN
gujaf-30	175	8	inflation	inflation	NOUN
gujaf-30	175	9	factor	factor	NOUN
gujaf-30	175	10	(	(	PUNCT
gujaf-30	175	11	vif	vif	NOUN
gujaf-30	175	12	)	)	PUNCT
gujaf-30	175	13	and	and	CCONJ
gujaf-30	175	14	tolerance	tolerance	NOUN
gujaf-30	175	15	value	value	NOUN
gujaf-30	175	16	(	(	PUNCT
gujaf-30	175	17	tv	tv	NOUN
gujaf-30	175	18	)	)	PUNCT
gujaf-30	175	19	reveals	reveal	VERB
gujaf-30	175	20	the	the	DET
gujaf-30	175	21	absence	absence	NOUN
gujaf-30	175	22	of	of	ADP
gujaf-30	175	23	multicollinearity	multicollinearity	NOUN
gujaf-30	175	24	as	as	SCONJ
gujaf-30	175	25	all	all	DET
gujaf-30	175	26	vif	vif	NOUN
gujaf-30	175	27	values	value	NOUN
gujaf-30	175	28	above	above	ADP
gujaf-30	175	29	1.0	1.0	NUM
gujaf-30	175	30	and	and	CCONJ
gujaf-30	175	31	tolerance	tolerance	NOUN
gujaf-30	175	32	values	value	NOUN
gujaf-30	175	33	are	be	AUX
gujaf-30	175	34	below	below	ADP
gujaf-30	175	35	1.0	1.0	NUM
gujaf-30	175	36	,	,	PUNCT
gujaf-30	175	37	see	see	VERB
gujaf-30	175	38	the	the	DET
gujaf-30	175	39	appendix	appendix	NOUN
gujaf-30	175	40	.	.	PUNCT
gujaf-30	176	1	table	table	NOUN
gujaf-30	176	2	4	4	NUM
gujaf-30	176	3	:	:	PUNCT
gujaf-30	176	4	summary	summary	NOUN
gujaf-30	176	5	of	of	ADP
gujaf-30	176	6	regression	regression	NOUN
gujaf-30	176	7	result	result	NOUN
gujaf-30	176	8	:	:	PUNCT
gujaf-30	176	9	variables	variable	NOUN
gujaf-30	176	10	coefficient	coefficient	VERB
gujaf-30	176	11	t	t	PROPN
gujaf-30	176	12	-	-	PUNCT
gujaf-30	176	13	values	value	NOUN
gujaf-30	176	14	p	p	NOUN
gujaf-30	176	15	-	-	PUNCT
gujaf-30	176	16	values	value	NOUN
gujaf-30	176	17	tolerance	tolerance	NOUN
gujaf-30	176	18	values	value	NOUN
gujaf-30	176	19	vif	vif	NOUN
gujaf-30	176	20	constant	constant	VERB
gujaf-30	176	21	227.9551	227.9551	NUM
gujaf-30	176	22	4.97	4.97	NUM
gujaf-30	176	23	0.000	0.000	NUM
gujaf-30	176	24	prof	prof	NOUN
gujaf-30	176	25	0.5728	0.5728	NUM
gujaf-30	176	26	1.89	1.89	NUM
gujaf-30	176	27	0.063	0.063	NUM
gujaf-30	176	28	0.9086	0.9086	NUM
gujaf-30	176	29	1.10	1.10	NUM
gujaf-30	176	30	compl	compl	NOUN
gujaf-30	176	31	-0.0047	-0.0047	NOUN
gujaf-30	177	1	-0.17	-0.17	NUM
gujaf-30	177	2	0.865	0.865	NUM
gujaf-30	177	3	0.9513	0.9513	NUM
gujaf-30	177	4	1.05	1.05	NUM
gujaf-30	177	5	audsz	audsz	VERB
gujaf-30	177	6	-12.1485	-12.1485	PUNCT
gujaf-30	177	7	-2.27	-2.27	PROPN
gujaf-30	177	8	0.027	0.027	NUM
gujaf-30	177	9	0.8252	0.8252	NUM
gujaf-30	177	10	1.21	1.21	NUM
gujaf-30	177	11	audrsk	audrsk	ADJ
gujaf-30	177	12	-0.1634	-0.1634	NOUN
gujaf-30	177	13	-0.92	-0.92	PUNCT
gujaf-30	177	14	0.362	0.362	NUM
gujaf-30	177	15	0.8828	0.8828	NUM
gujaf-30	177	16	1.31	1.31	NUM
gujaf-30	177	17	hettest	hettest	NOUN
gujaf-30	177	18	6.24	6.24	NUM
gujaf-30	177	19	(	(	PUNCT
gujaf-30	177	20	0.0125	0.0125	NUM
gujaf-30	177	21	)	)	PUNCT
gujaf-30	177	22	r2	r2	NOUN
gujaf-30	177	23	0.1330	0.1330	NUM
gujaf-30	177	24	adjusted	adjust	VERB
gujaf-30	177	25	r2	r2	NOUN
gujaf-30	177	26	0.0376	0.0376	NUM
gujaf-30	177	27	f	f	X
gujaf-30	177	28	-	-	PUNCT
gujaf-30	177	29	stat	stat	VERB
gujaf-30	177	30	2.91	2.91	NUM
gujaf-30	177	31	f	f	NOUN
gujaf-30	177	32	-	-	PUNCT
gujaf-30	177	33	sig	sig	NOUN
gujaf-30	177	34	0.0284	0.0284	NUM
gujaf-30	177	35	source	source	NOUN
gujaf-30	177	36	:	:	PUNCT
gujaf-30	177	37	stata	stata	VERB
gujaf-30	177	38	11	11	NUM
gujaf-30	177	39	outputs	output	NOUN
gujaf-30	177	40	the	the	DET
gujaf-30	177	41	result	result	NOUN
gujaf-30	177	42	in	in	ADP
gujaf-30	177	43	table	table	NOUN
gujaf-30	177	44	3	3	NUM
gujaf-30	177	45	shows	show	VERB
gujaf-30	177	46	that	that	SCONJ
gujaf-30	177	47	there	there	PRON
gujaf-30	177	48	is	be	VERB
gujaf-30	177	49	no	no	DET
gujaf-30	177	50	presence	presence	NOUN
gujaf-30	177	51	of	of	ADP
gujaf-30	177	52	heteroskedasticity	heteroskedasticity	NOUN
gujaf-30	177	53	in	in	ADP
gujaf-30	177	54	the	the	DET
gujaf-30	177	55	panel	panel	NOUN
gujaf-30	177	56	as	as	SCONJ
gujaf-30	177	57	indicated	indicate	VERB
gujaf-30	177	58	by	by	ADP
gujaf-30	177	59	the	the	DET
gujaf-30	177	60	breuch	breuch	ADJ
gujaf-30	177	61	pagan	pagan	ADJ
gujaf-30	177	62	/	/	SYM
gujaf-30	177	63	cook	cook	PROPN
gujaf-30	177	64	-	-	PUNCT
gujaf-30	177	65	weisberg	weisberg	PROPN
gujaf-30	177	66	test	test	NOUN
gujaf-30	177	67	for	for	ADP
gujaf-30	177	68	heteroskedasticity	heteroskedasticity	NOUN
gujaf-30	177	69	chi2	chi2	NOUN
gujaf-30	177	70	of	of	ADP
gujaf-30	177	71	6.24	6.24	NUM
gujaf-30	177	72	with	with	ADP
gujaf-30	177	73	p	p	NOUN
gujaf-30	177	74	-	-	PUNCT
gujaf-30	177	75	value	value	NOUN
gujaf-30	177	76	of	of	ADP
gujaf-30	177	77	0.0125	0.0125	NUM
gujaf-30	177	78	.	.	PUNCT
gujaf-30	178	1	these	these	PRON
gujaf-30	178	2	suggest	suggest	VERB
gujaf-30	178	3	that	that	SCONJ
gujaf-30	178	4	the	the	DET
gujaf-30	178	5	panel	panel	NOUN
gujaf-30	178	6	data	datum	NOUN
gujaf-30	178	7	are	be	AUX
gujaf-30	178	8	homogenous	homogenous	ADJ
gujaf-30	178	9	.	.	PUNCT
gujaf-30	179	1	considering	consider	VERB
gujaf-30	179	2	the	the	DET
gujaf-30	179	3	relationship	relationship	NOUN
gujaf-30	179	4	between	between	ADP
gujaf-30	179	5	prof	prof	NOUN
gujaf-30	179	6	and	and	CCONJ
gujaf-30	179	7	audf	audf	PROPN
gujaf-30	179	8	of	of	ADP
gujaf-30	179	9	dmbs	dmb	NOUN
gujaf-30	179	10	in	in	ADP
gujaf-30	179	11	nigeria	nigeria	PROPN
gujaf-30	179	12	,	,	PUNCT
gujaf-30	179	13	the	the	DET
gujaf-30	179	14	regression	regression	NOUN
gujaf-30	179	15	result	result	VERB
gujaf-30	179	16	in	in	ADP
gujaf-30	179	17	table	table	NOUN
gujaf-30	179	18	3	3	NUM
gujaf-30	179	19	indicates	indicate	VERB
gujaf-30	179	20	that	that	SCONJ
gujaf-30	179	21	prof	prof	NOUN
gujaf-30	179	22	has	have	VERB
gujaf-30	179	23	positive	positive	ADJ
gujaf-30	179	24	influence	influence	NOUN
gujaf-30	179	25	on	on	ADP
gujaf-30	179	26	the	the	DET
gujaf-30	179	27	audf	audf	NOUN
gujaf-30	179	28	of	of	ADP
gujaf-30	179	29	listed	list	VERB
gujaf-30	179	30	dmbs	dmb	NOUN
gujaf-30	179	31	in	in	ADP
gujaf-30	179	32	nigeria	nigeria	PROPN
gujaf-30	179	33	.	.	PUNCT
gujaf-30	180	1	this	this	PRON
gujaf-30	180	2	was	be	AUX
gujaf-30	180	3	proved	prove	VERB
gujaf-30	180	4	by	by	ADP
gujaf-30	180	5	the	the	DET
gujaf-30	180	6	coefficient	coefficient	NOUN
gujaf-30	180	7	value	value	NOUN
gujaf-30	180	8	of	of	ADP
gujaf-30	180	9	0.573	0.573	NUM
gujaf-30	180	10	which	which	PRON
gujaf-30	180	11	is	be	AUX
gujaf-30	180	12	significant	significant	ADJ
gujaf-30	180	13	at	at	ADP
gujaf-30	180	14	10	10	NUM
gujaf-30	180	15	%	%	NOUN
gujaf-30	180	16	.	.	PUNCT
gujaf-30	181	1	this	this	DET
gujaf-30	181	2	result	result	NOUN
gujaf-30	181	3	did	do	AUX
gujaf-30	181	4	not	not	PART
gujaf-30	181	5	contradict	contradict	VERB
gujaf-30	181	6	researchers	researcher	NOUN
gujaf-30	181	7	expectation	expectation	NOUN
gujaf-30	181	8	and	and	CCONJ
gujaf-30	181	9	it	it	PRON
gujaf-30	181	10	may	may	AUX
gujaf-30	181	11	be	be	AUX
gujaf-30	181	12	as	as	ADP
gujaf-30	181	13	a	a	DET
gujaf-30	181	14	result	result	NOUN
gujaf-30	181	15	of	of	ADP
gujaf-30	181	16	the	the	DET
gujaf-30	181	17	expectation	expectation	NOUN
gujaf-30	181	18	that	that	SCONJ
gujaf-30	181	19	the	the	DET
gujaf-30	181	20	larger	large	ADJ
gujaf-30	181	21	the	the	DET
gujaf-30	181	22	prof	prof	NOUN
gujaf-30	181	23	the	the	PRON
gujaf-30	181	24	higher	high	ADJ
gujaf-30	181	25	the	the	DET
gujaf-30	181	26	audf	audf	NOUN
gujaf-30	181	27	.	.	PUNCT
gujaf-30	182	1	the	the	DET
gujaf-30	182	2	result	result	NOUN
gujaf-30	182	3	forms	form	VERB
gujaf-30	182	4	the	the	DET
gujaf-30	182	5	basis	basis	NOUN
gujaf-30	182	6	for	for	ADP
gujaf-30	182	7	the	the	DET
gujaf-30	182	8	rejection	rejection	NOUN
gujaf-30	182	9	of	of	ADP
gujaf-30	182	10	the	the	DET
gujaf-30	182	11	first	first	ADJ
gujaf-30	182	12	null	null	ADJ
gujaf-30	182	13	hypothesis	hypothesis	NOUN
gujaf-30	182	14	which	which	PRON
gujaf-30	182	15	states	state	VERB
gujaf-30	182	16	that	that	SCONJ
gujaf-30	182	17	there	there	PRON
gujaf-30	182	18	is	be	VERB
gujaf-30	182	19	no	no	DET
gujaf-30	182	20	significance	significance	NOUN
gujaf-30	182	21	relationship	relationship	NOUN
gujaf-30	182	22	between	between	ADP
gujaf-30	182	23	profitability	profitability	NOUN
gujaf-30	182	24	and	and	CCONJ
gujaf-30	182	25	firm	firm	ADJ
gujaf-30	182	26	audit	audit	NOUN
gujaf-30	182	27	fee	fee	NOUN
gujaf-30	182	28	.	.	PUNCT
gujaf-30	183	1	the	the	DET
gujaf-30	183	2	finding	finding	NOUN
gujaf-30	183	3	supports	support	VERB
gujaf-30	183	4	the	the	DET
gujaf-30	183	5	findings	finding	NOUN
gujaf-30	183	6	of	of	ADP
gujaf-30	183	7	olutokunbo	olutokunbo	PROPN
gujaf-30	183	8	,	,	PUNCT
gujaf-30	183	9	yisa	yisa	PROPN
gujaf-30	183	10	&	&	CCONJ
gujaf-30	183	11	abdullahi	abdullahi	PROPN
gujaf-30	183	12	(	(	PUNCT
gujaf-30	183	13	2020	2020	NUM
gujaf-30	183	14	)	)	PUNCT
gujaf-30	183	15	,	,	PUNCT
gujaf-30	183	16	santhosh	santhosh	PROPN
gujaf-30	183	17	&	&	CCONJ
gujaf-30	183	18	ganesh	ganesh	PROPN
gujaf-30	183	19	(	(	PUNCT
gujaf-30	183	20	2020	2020	NUM
gujaf-30	183	21	)	)	PUNCT
gujaf-30	183	22	,	,	PUNCT
gujaf-30	183	23	and	and	CCONJ
gujaf-30	183	24	ndukwe	ndukwe	ADJ
gujaf-30	183	25	(	(	PUNCT
gujaf-30	183	26	2014	2014	NUM
gujaf-30	183	27	)	)	PUNCT
gujaf-30	183	28	.	.	PUNCT
gujaf-30	184	1	gusau	gusau	PROPN
gujaf-30	184	2	journal	journal	PROPN
gujaf-30	184	3	of	of	ADP
gujaf-30	184	4	accounting	accounting	NOUN
gujaf-30	184	5	and	and	CCONJ
gujaf-30	184	6	finance	finance	NOUN
gujaf-30	184	7	,	,	PUNCT
gujaf-30	184	8	vol	vol	NOUN
gujaf-30	184	9	.	.	PUNCT
gujaf-30	185	1	i	i	PRON
gujaf-30	185	2	,	,	PUNCT
gujaf-30	185	3	issue	issue	NOUN
gujaf-30	185	4	2	2	NUM
gujaf-30	185	5	,	,	PUNCT
gujaf-30	185	6	october	october	PROPN
gujaf-30	185	7	,	,	PUNCT
gujaf-30	185	8	2020	2020	NUM
gujaf-30	185	9	13	13	NUM
gujaf-30	185	10	in	in	ADP
gujaf-30	185	11	order	order	NOUN
gujaf-30	185	12	to	to	PART
gujaf-30	185	13	test	test	VERB
gujaf-30	185	14	the	the	DET
gujaf-30	185	15	hypothesis	hypothesis	NOUN
gujaf-30	185	16	that	that	PRON
gujaf-30	185	17	says	say	VERB
gujaf-30	185	18	complexity	complexity	NOUN
gujaf-30	185	19	has	have	VERB
gujaf-30	185	20	no	no	DET
gujaf-30	185	21	significant	significant	ADJ
gujaf-30	185	22	impact	impact	NOUN
gujaf-30	185	23	on	on	ADP
gujaf-30	185	24	the	the	DET
gujaf-30	185	25	audit	audit	NOUN
gujaf-30	185	26	fee	fee	NOUN
gujaf-30	185	27	of	of	ADP
gujaf-30	185	28	listed	list	VERB
gujaf-30	185	29	dmbs	dmb	NOUN
gujaf-30	185	30	in	in	ADP
gujaf-30	185	31	nigeria	nigeria	PROPN
gujaf-30	185	32	.	.	PUNCT
gujaf-30	186	1	the	the	DET
gujaf-30	186	2	regression	regression	NOUN
gujaf-30	186	3	result	result	NOUN
gujaf-30	186	4	gives	give	VERB
gujaf-30	186	5	a	a	DET
gujaf-30	186	6	t	t	NOUN
gujaf-30	186	7	-	-	PUNCT
gujaf-30	186	8	value	value	NOUN
gujaf-30	186	9	of	of	ADP
gujaf-30	186	10	0.17	0.17	NUM
gujaf-30	186	11	with	with	ADP
gujaf-30	186	12	a	a	DET
gujaf-30	186	13	coefficient	coefficient	NOUN
gujaf-30	186	14	of	of	ADP
gujaf-30	186	15	-0.0047556	-0.0047556	NOUN
gujaf-30	186	16	which	which	PRON
gujaf-30	186	17	is	be	AUX
gujaf-30	186	18	not	not	PART
gujaf-30	186	19	significant	significant	ADJ
gujaf-30	186	20	.	.	PUNCT
gujaf-30	187	1	this	this	PRON
gujaf-30	187	2	signifies	signify	VERB
gujaf-30	187	3	that	that	SCONJ
gujaf-30	187	4	complexity	complexity	NOUN
gujaf-30	187	5	is	be	AUX
gujaf-30	187	6	negatively	negatively	ADV
gujaf-30	187	7	and	and	CCONJ
gujaf-30	187	8	insignificantly	insignificantly	ADV
gujaf-30	187	9	influencing	influence	VERB
gujaf-30	187	10	the	the	DET
gujaf-30	187	11	audit	audit	NOUN
gujaf-30	187	12	fee	fee	NOUN
gujaf-30	187	13	paid	pay	VERB
gujaf-30	187	14	by	by	ADP
gujaf-30	187	15	listed	list	VERB
gujaf-30	187	16	dmbs	dmb	NOUN
gujaf-30	187	17	in	in	ADP
gujaf-30	187	18	nigeria	nigeria	PROPN
gujaf-30	187	19	.	.	PUNCT
gujaf-30	188	1	this	this	DET
gujaf-30	188	2	further	far	ADV
gujaf-30	188	3	indicates	indicate	VERB
gujaf-30	188	4	that	that	SCONJ
gujaf-30	188	5	the	the	PRON
gujaf-30	188	6	higher	high	ADJ
gujaf-30	188	7	the	the	DET
gujaf-30	188	8	ratio	ratio	NOUN
gujaf-30	188	9	of	of	ADP
gujaf-30	188	10	audit	audit	NOUN
gujaf-30	188	11	fee	fee	NOUN
gujaf-30	188	12	,	,	PUNCT
gujaf-30	188	13	the	the	PRON
gujaf-30	188	14	lower	low	ADJ
gujaf-30	188	15	the	the	DET
gujaf-30	188	16	complexity	complexity	NOUN
gujaf-30	188	17	.	.	PUNCT
gujaf-30	189	1	this	this	DET
gujaf-30	189	2	result	result	NOUN
gujaf-30	189	3	is	be	AUX
gujaf-30	189	4	surprising	surprising	ADJ
gujaf-30	189	5	as	as	SCONJ
gujaf-30	189	6	the	the	DET
gujaf-30	189	7	researcher	researcher	NOUN
gujaf-30	189	8	expect	expect	VERB
gujaf-30	189	9	that	that	SCONJ
gujaf-30	189	10	complexity	complexity	NOUN
gujaf-30	189	11	is	be	AUX
gujaf-30	189	12	one	one	NUM
gujaf-30	189	13	of	of	ADP
gujaf-30	189	14	the	the	DET
gujaf-30	189	15	most	most	ADV
gujaf-30	189	16	important	important	ADJ
gujaf-30	189	17	determine	determine	NOUN
gujaf-30	189	18	of	of	ADP
gujaf-30	189	19	audit	audit	NOUN
gujaf-30	189	20	fee	fee	NOUN
gujaf-30	189	21	as	as	ADP
gujaf-30	189	22	the	the	DET
gujaf-30	189	23	higher	high	ADJ
gujaf-30	189	24	the	the	DET
gujaf-30	189	25	number	number	NOUN
gujaf-30	189	26	of	of	ADP
gujaf-30	189	27	firms	firm	NOUN
gujaf-30	189	28	branches	branch	VERB
gujaf-30	189	29	the	the	PRON
gujaf-30	189	30	higher	high	ADJ
gujaf-30	189	31	the	the	DET
gujaf-30	189	32	audit	audit	NOUN
gujaf-30	189	33	fee	fee	NOUN
gujaf-30	189	34	expected	expect	VERB
gujaf-30	189	35	to	to	PART
gujaf-30	189	36	be	be	AUX
gujaf-30	189	37	paid	pay	VERB
gujaf-30	189	38	.	.	PUNCT
gujaf-30	190	1	base	base	NOUN
gujaf-30	190	2	on	on	ADP
gujaf-30	190	3	this	this	DET
gujaf-30	190	4	result	result	NOUN
gujaf-30	190	5	,	,	PUNCT
gujaf-30	190	6	the	the	DET
gujaf-30	190	7	second	second	ADJ
gujaf-30	190	8	null	null	ADJ
gujaf-30	190	9	hypothesis	hypothesis	NOUN
gujaf-30	190	10	which	which	PRON
gujaf-30	190	11	said	say	VERB
gujaf-30	190	12	that	that	SCONJ
gujaf-30	190	13	complexity	complexity	NOUN
gujaf-30	190	14	has	have	VERB
gujaf-30	190	15	no	no	DET
gujaf-30	190	16	significant	significant	ADJ
gujaf-30	190	17	impact	impact	NOUN
gujaf-30	190	18	on	on	ADP
gujaf-30	190	19	audit	audit	NOUN
gujaf-30	190	20	fee	fee	NOUN
gujaf-30	190	21	is	be	AUX
gujaf-30	190	22	hereby	hereby	ADV
gujaf-30	190	23	failed	fail	VERB
gujaf-30	190	24	to	to	PART
gujaf-30	190	25	reject	reject	VERB
gujaf-30	190	26	.	.	PUNCT
gujaf-30	191	1	this	this	DET
gujaf-30	191	2	result	result	NOUN
gujaf-30	191	3	is	be	AUX
gujaf-30	191	4	confirming	confirm	VERB
gujaf-30	191	5	the	the	DET
gujaf-30	191	6	work	work	NOUN
gujaf-30	191	7	of	of	ADP
gujaf-30	191	8	ahmed	ahmed	PROPN
gujaf-30	191	9	and	and	CCONJ
gujaf-30	191	10	goyal	goyal	PROPN
gujaf-30	191	11	(	(	PUNCT
gujaf-30	191	12	2005	2005	NUM
gujaf-30	191	13	)	)	PUNCT
gujaf-30	191	14	and	and	CCONJ
gujaf-30	191	15	is	be	AUX
gujaf-30	191	16	in	in	ADP
gujaf-30	191	17	contrary	contrary	ADJ
gujaf-30	191	18	to	to	ADP
gujaf-30	191	19	the	the	DET
gujaf-30	191	20	studies	study	NOUN
gujaf-30	191	21	of	of	ADP
gujaf-30	191	22	simunic	simunic	ADJ
gujaf-30	191	23	(	(	PUNCT
gujaf-30	191	24	1980	1980	NUM
gujaf-30	191	25	)	)	PUNCT
gujaf-30	191	26	,	,	PUNCT
gujaf-30	191	27	walther	walther	NOUN
gujaf-30	191	28	,	,	PUNCT
gujaf-30	191	29	ivam	ivam	ADJ
gujaf-30	191	30	,	,	PUNCT
gujaf-30	191	31	&	&	CCONJ
gujaf-30	191	32	glauco	glauco	PROPN
gujaf-30	191	33	(	(	PUNCT
gujaf-30	191	34	2015	2015	NUM
gujaf-30	191	35	)	)	PUNCT
gujaf-30	191	36	,	,	PUNCT
gujaf-30	191	37	aronmwan	aronmwan	PROPN
gujaf-30	191	38	&	&	CCONJ
gujaf-30	191	39	okafor	okafor	PROPN
gujaf-30	191	40	(	(	PUNCT
gujaf-30	191	41	2014	2014	NUM
gujaf-30	191	42	)	)	PUNCT
gujaf-30	191	43	,	,	PUNCT
gujaf-30	191	44	otemu	otemu	PROPN
gujaf-30	191	45	(	(	PUNCT
gujaf-30	191	46	2019	2019	NUM
gujaf-30	191	47	)	)	PUNCT
gujaf-30	191	48	and	and	CCONJ
gujaf-30	191	49	olutokunbo	olutokunbo	ADJ
gujaf-30	191	50	,	,	PUNCT
gujaf-30	191	51	yisa	yisa	PROPN
gujaf-30	191	52	&	&	CCONJ
gujaf-30	191	53	abdullahi	abdullahi	PROPN
gujaf-30	191	54	(	(	PUNCT
gujaf-30	191	55	2020	2020	NUM
gujaf-30	191	56	)	)	PUNCT
gujaf-30	191	57	.	.	PUNCT
gujaf-30	192	1	regarding	regard	VERB
gujaf-30	192	2	audit	audit	NOUN
gujaf-30	192	3	size	size	NOUN
gujaf-30	192	4	and	and	CCONJ
gujaf-30	192	5	audit	audit	NOUN
gujaf-30	192	6	fee	fee	NOUN
gujaf-30	192	7	,	,	PUNCT
gujaf-30	192	8	a	a	DET
gujaf-30	192	9	negative	negative	ADJ
gujaf-30	192	10	and	and	CCONJ
gujaf-30	192	11	strongly	strongly	ADV
gujaf-30	192	12	significant	significant	ADJ
gujaf-30	192	13	relationship	relationship	NOUN
gujaf-30	192	14	was	be	AUX
gujaf-30	192	15	established	establish	VERB
gujaf-30	192	16	between	between	ADP
gujaf-30	192	17	them	they	PRON
gujaf-30	192	18	with	with	ADP
gujaf-30	192	19	a	a	DET
gujaf-30	192	20	coefficient	coefficient	NOUN
gujaf-30	192	21	of	of	ADP
gujaf-30	192	22	-12.15	-12.15	PROPN
gujaf-30	192	23	and	and	CCONJ
gujaf-30	192	24	a	a	DET
gujaf-30	192	25	p	p	NOUN
gujaf-30	192	26	-	-	PUNCT
gujaf-30	192	27	value	value	NOUN
gujaf-30	192	28	of	of	ADP
gujaf-30	192	29	0.027	0.027	NUM
gujaf-30	192	30	.	.	PUNCT
gujaf-30	193	1	this	this	DET
gujaf-30	193	2	study	study	NOUN
gujaf-30	193	3	also	also	ADV
gujaf-30	193	4	goes	go	VERB
gujaf-30	193	5	in	in	ADP
gujaf-30	193	6	anchor	anchor	NOUN
gujaf-30	193	7	with	with	ADP
gujaf-30	193	8	the	the	DET
gujaf-30	193	9	study	study	NOUN
gujaf-30	193	10	of	of	ADP
gujaf-30	193	11	simunic	simunic	ADJ
gujaf-30	193	12	(	(	PUNCT
gujaf-30	193	13	1980	1980	NUM
gujaf-30	193	14	)	)	PUNCT
gujaf-30	193	15	.	.	PUNCT
gujaf-30	194	1	it	it	PRON
gujaf-30	194	2	is	be	AUX
gujaf-30	194	3	however	however	ADV
gujaf-30	194	4	contrary	contrary	ADJ
gujaf-30	194	5	to	to	ADP
gujaf-30	194	6	the	the	DET
gujaf-30	194	7	findings	finding	NOUN
gujaf-30	194	8	of	of	ADP
gujaf-30	194	9	otemu	otemu	PROPN
gujaf-30	194	10	(	(	PUNCT
gujaf-30	194	11	2019	2019	NUM
gujaf-30	194	12	)	)	PUNCT
gujaf-30	194	13	,	,	PUNCT
gujaf-30	194	14	olutokunbo	olutokunbo	PROPN
gujaf-30	194	15	,	,	PUNCT
gujaf-30	194	16	yisa	yisa	PROPN
gujaf-30	194	17	&	&	CCONJ
gujaf-30	194	18	abdullahi	abdullahi	PROPN
gujaf-30	194	19	(	(	PUNCT
gujaf-30	194	20	2020	2020	NUM
gujaf-30	194	21	)	)	PUNCT
gujaf-30	194	22	and	and	CCONJ
gujaf-30	194	23	aronmwan	aronmwan	PROPN
gujaf-30	194	24	&	&	CCONJ
gujaf-30	194	25	okafor	okafor	PROPN
gujaf-30	194	26	(	(	PUNCT
gujaf-30	194	27	2014	2014	NUM
gujaf-30	194	28	)	)	PUNCT
gujaf-30	194	29	who	who	PRON
gujaf-30	194	30	found	find	VERB
gujaf-30	194	31	a	a	DET
gujaf-30	194	32	positive	positive	ADJ
gujaf-30	194	33	and	and	CCONJ
gujaf-30	194	34	significant	significant	ADJ
gujaf-30	194	35	relationship	relationship	NOUN
gujaf-30	194	36	between	between	ADP
gujaf-30	194	37	the	the	DET
gujaf-30	194	38	audit	audit	NOUN
gujaf-30	194	39	size	size	NOUN
gujaf-30	194	40	and	and	CCONJ
gujaf-30	194	41	audit	audit	NOUN
gujaf-30	194	42	fee	fee	NOUN
gujaf-30	194	43	.	.	PUNCT
gujaf-30	195	1	this	this	PRON
gujaf-30	195	2	is	be	AUX
gujaf-30	195	3	also	also	ADV
gujaf-30	195	4	surprising	surprising	ADJ
gujaf-30	195	5	because	because	SCONJ
gujaf-30	195	6	the	the	DET
gujaf-30	195	7	researcher	researcher	NOUN
gujaf-30	195	8	’s	’s	PART
gujaf-30	195	9	prior	prior	ADJ
gujaf-30	195	10	expectation	expectation	NOUN
gujaf-30	195	11	was	be	AUX
gujaf-30	195	12	that	that	DET
gujaf-30	195	13	audit	audit	NOUN
gujaf-30	195	14	size	size	NOUN
gujaf-30	195	15	should	should	AUX
gujaf-30	195	16	have	have	VERB
gujaf-30	195	17	positive	positive	ADJ
gujaf-30	195	18	contribution	contribution	NOUN
gujaf-30	195	19	to	to	ADP
gujaf-30	195	20	audit	audit	NOUN
gujaf-30	195	21	fee	fee	NOUN
gujaf-30	195	22	.	.	PUNCT
gujaf-30	196	1	finally	finally	ADV
gujaf-30	196	2	,	,	PUNCT
gujaf-30	196	3	in	in	ADP
gujaf-30	196	4	examining	examine	VERB
gujaf-30	196	5	the	the	DET
gujaf-30	196	6	impact	impact	NOUN
gujaf-30	196	7	of	of	ADP
gujaf-30	196	8	audit	audit	NOUN
gujaf-30	196	9	risk	risk	NOUN
gujaf-30	196	10	and	and	CCONJ
gujaf-30	196	11	audit	audit	NOUN
gujaf-30	196	12	fee	fee	NOUN
gujaf-30	196	13	of	of	ADP
gujaf-30	196	14	dmbs	dmb	NOUN
gujaf-30	196	15	in	in	ADP
gujaf-30	196	16	nigeria	nigeria	PROPN
gujaf-30	196	17	,	,	PUNCT
gujaf-30	196	18	tvalue	tvalue	NOUN
gujaf-30	196	19	of	of	ADP
gujaf-30	196	20	-0.92	-0.92	PUNCT
gujaf-30	196	21	and	and	CCONJ
gujaf-30	196	22	a	a	DET
gujaf-30	196	23	-0.1634	-0.1634	NOUN
gujaf-30	196	24	coefficient	coefficient	NOUN
gujaf-30	196	25	was	be	AUX
gujaf-30	196	26	given	give	VERB
gujaf-30	196	27	by	by	ADP
gujaf-30	196	28	the	the	DET
gujaf-30	196	29	regression	regression	NOUN
gujaf-30	196	30	result	result	NOUN
gujaf-30	196	31	and	and	CCONJ
gujaf-30	196	32	is	be	AUX
gujaf-30	196	33	statistically	statistically	ADV
gujaf-30	196	34	not	not	PART
gujaf-30	196	35	significant	significant	ADJ
gujaf-30	196	36	.	.	PUNCT
gujaf-30	197	1	this	this	PRON
gujaf-30	197	2	signifies	signify	VERB
gujaf-30	197	3	that	that	SCONJ
gujaf-30	197	4	the	the	PRON
gujaf-30	197	5	more	more	ADV
gujaf-30	197	6	the	the	DET
gujaf-30	197	7	audit	audit	NOUN
gujaf-30	197	8	risk	risk	NOUN
gujaf-30	197	9	in	in	ADP
gujaf-30	197	10	a	a	DET
gujaf-30	197	11	given	give	VERB
gujaf-30	197	12	financial	financial	ADJ
gujaf-30	197	13	year	year	NOUN
gujaf-30	197	14	will	will	AUX
gujaf-30	197	15	have	have	VERB
gujaf-30	197	16	less	less	ADJ
gujaf-30	197	17	impact	impact	NOUN
gujaf-30	197	18	on	on	ADP
gujaf-30	197	19	the	the	DET
gujaf-30	197	20	audit	audit	NOUN
gujaf-30	197	21	fee	fee	NOUN
gujaf-30	197	22	of	of	ADP
gujaf-30	197	23	the	the	DET
gujaf-30	197	24	selected	select	VERB
gujaf-30	197	25	banks	bank	NOUN
gujaf-30	197	26	.	.	PUNCT
gujaf-30	198	1	this	this	DET
gujaf-30	198	2	result	result	NOUN
gujaf-30	198	3	is	be	AUX
gujaf-30	198	4	highly	highly	ADV
gujaf-30	198	5	surprising	surprising	ADJ
gujaf-30	198	6	as	as	SCONJ
gujaf-30	198	7	it	it	PRON
gujaf-30	198	8	contradicts	contradict	VERB
gujaf-30	198	9	the	the	DET
gujaf-30	198	10	researcher	researcher	NOUN
gujaf-30	198	11	expectations	expectation	NOUN
gujaf-30	198	12	but	but	CCONJ
gujaf-30	198	13	this	this	DET
gujaf-30	198	14	result	result	NOUN
gujaf-30	198	15	was	be	AUX
gujaf-30	198	16	in	in	ADP
gujaf-30	198	17	line	line	NOUN
gujaf-30	198	18	with	with	ADP
gujaf-30	198	19	the	the	DET
gujaf-30	198	20	studies	study	NOUN
gujaf-30	198	21	of	of	ADP
gujaf-30	198	22	otemu	otemu	PROPN
gujaf-30	198	23	(	(	PUNCT
gujaf-30	198	24	2019	2019	NUM
gujaf-30	198	25	)	)	PUNCT
gujaf-30	198	26	,	,	PUNCT
gujaf-30	198	27	santhosh	santhosh	PROPN
gujaf-30	198	28	&	&	CCONJ
gujaf-30	198	29	ganesh	ganesh	PROPN
gujaf-30	198	30	(	(	PUNCT
gujaf-30	198	31	2020	2020	NUM
gujaf-30	198	32	)	)	PUNCT
gujaf-30	198	33	and	and	CCONJ
gujaf-30	198	34	walther	walther	NOUN
gujaf-30	198	35	,	,	PUNCT
gujaf-30	198	36	ivam	ivam	ADJ
gujaf-30	198	37	,	,	PUNCT
gujaf-30	198	38	&	&	CCONJ
gujaf-30	198	39	glauco	glauco	PROPN
gujaf-30	198	40	(	(	PUNCT
gujaf-30	198	41	2015	2015	NUM
gujaf-30	198	42	)	)	PUNCT
gujaf-30	198	43	but	but	CCONJ
gujaf-30	198	44	contrary	contrary	ADV
gujaf-30	198	45	to	to	ADP
gujaf-30	198	46	the	the	DET
gujaf-30	198	47	study	study	NOUN
gujaf-30	198	48	of	of	ADP
gujaf-30	198	49	indira	indira	PROPN
gujaf-30	198	50	&	&	CCONJ
gujaf-30	198	51	mutiara	mutiara	PROPN
gujaf-30	198	52	(	(	PUNCT
gujaf-30	198	53	2018	2018	NUM
gujaf-30	198	54	)	)	PUNCT
gujaf-30	198	55	.	.	PUNCT
gujaf-30	199	1	this	this	DET
gujaf-30	199	2	result	result	NOUN
gujaf-30	199	3	serves	serve	VERB
gujaf-30	199	4	as	as	ADP
gujaf-30	199	5	an	an	DET
gujaf-30	199	6	evidence	evidence	NOUN
gujaf-30	199	7	to	to	PART
gujaf-30	199	8	failed	fail	VERB
gujaf-30	199	9	to	to	PART
gujaf-30	199	10	reject	reject	VERB
gujaf-30	199	11	the	the	DET
gujaf-30	199	12	fourth	fourth	ADJ
gujaf-30	199	13	hypothesis	hypothesis	NOUN
gujaf-30	199	14	which	which	PRON
gujaf-30	199	15	states	state	VERB
gujaf-30	199	16	as	as	ADP
gujaf-30	199	17	audit	audit	NOUN
gujaf-30	199	18	risk	risk	NOUN
gujaf-30	199	19	has	have	VERB
gujaf-30	199	20	no	no	DET
gujaf-30	199	21	impact	impact	NOUN
gujaf-30	199	22	on	on	ADP
gujaf-30	199	23	audit	audit	NOUN
gujaf-30	199	24	fee	fee	NOUN
gujaf-30	199	25	of	of	ADP
gujaf-30	199	26	listed	list	VERB
gujaf-30	199	27	deposit	deposit	NOUN
gujaf-30	199	28	money	money	NOUN
gujaf-30	199	29	banks	bank	NOUN
gujaf-30	199	30	in	in	ADP
gujaf-30	199	31	nigeria	nigeria	PROPN
gujaf-30	199	32	.	.	PUNCT
gujaf-30	200	1	the	the	DET
gujaf-30	200	2	cumulative	cumulative	ADJ
gujaf-30	200	3	adjusted	adjusted	ADJ
gujaf-30	200	4	r2	r2	NOUN
gujaf-30	200	5	(	(	PUNCT
gujaf-30	200	6	0.13	0.13	NUM
gujaf-30	200	7	)	)	PUNCT
gujaf-30	200	8	which	which	PRON
gujaf-30	200	9	is	be	AUX
gujaf-30	200	10	the	the	DET
gujaf-30	200	11	multiple	multiple	ADJ
gujaf-30	200	12	coefficient	coefficient	NOUN
gujaf-30	200	13	of	of	ADP
gujaf-30	200	14	determination	determination	NOUN
gujaf-30	200	15	gives	give	VERB
gujaf-30	200	16	the	the	DET
gujaf-30	200	17	proportion	proportion	NOUN
gujaf-30	200	18	or	or	CCONJ
gujaf-30	200	19	percentage	percentage	NOUN
gujaf-30	200	20	of	of	ADP
gujaf-30	200	21	the	the	DET
gujaf-30	200	22	total	total	ADJ
gujaf-30	200	23	variation	variation	NOUN
gujaf-30	200	24	in	in	ADP
gujaf-30	200	25	the	the	DET
gujaf-30	200	26	dependent	dependent	ADJ
gujaf-30	200	27	variable	variable	NOUN
gujaf-30	200	28	as	as	SCONJ
gujaf-30	200	29	explained	explain	VERB
gujaf-30	200	30	by	by	ADP
gujaf-30	200	31	the	the	DET
gujaf-30	200	32	explanatory	explanatory	ADJ
gujaf-30	200	33	variables	variable	NOUN
gujaf-30	200	34	jointly	jointly	ADV
gujaf-30	200	35	.	.	PUNCT
gujaf-30	201	1	hence	hence	ADV
gujaf-30	201	2	,	,	PUNCT
gujaf-30	201	3	it	it	PRON
gujaf-30	201	4	gusau	gusau	ADJ
gujaf-30	201	5	journal	journal	NOUN
gujaf-30	201	6	of	of	ADP
gujaf-30	201	7	accounting	accounting	NOUN
gujaf-30	201	8	and	and	CCONJ
gujaf-30	201	9	finance	finance	NOUN
gujaf-30	201	10	,	,	PUNCT
gujaf-30	201	11	vol	vol	NOUN
gujaf-30	201	12	.	.	PUNCT
gujaf-30	202	1	i	i	PRON
gujaf-30	202	2	,	,	PUNCT
gujaf-30	202	3	issue	issue	NOUN
gujaf-30	202	4	2	2	NUM
gujaf-30	202	5	,	,	PUNCT
gujaf-30	202	6	october	october	PROPN
gujaf-30	202	7	,	,	PUNCT
gujaf-30	202	8	2020	2020	NUM
gujaf-30	202	9	14	14	NUM
gujaf-30	202	10	signifies	signifie	NOUN
gujaf-30	202	11	that	that	SCONJ
gujaf-30	202	12	13	13	NUM
gujaf-30	202	13	%	%	NOUN
gujaf-30	202	14	of	of	ADP
gujaf-30	202	15	the	the	DET
gujaf-30	202	16	total	total	ADJ
gujaf-30	202	17	variation	variation	NOUN
gujaf-30	202	18	in	in	ADP
gujaf-30	202	19	audit	audit	NOUN
gujaf-30	202	20	fee	fee	NOUN
gujaf-30	202	21	of	of	ADP
gujaf-30	202	22	dmbs	dmb	NOUN
gujaf-30	202	23	in	in	ADP
gujaf-30	202	24	nigeria	nigeria	PROPN
gujaf-30	202	25	is	be	AUX
gujaf-30	202	26	caused	cause	VERB
gujaf-30	202	27	by	by	ADP
gujaf-30	202	28	the	the	DET
gujaf-30	202	29	proxies	proxy	NOUN
gujaf-30	202	30	of	of	ADP
gujaf-30	202	31	firm	firm	NOUN
gujaf-30	202	32	’s	’s	PART
gujaf-30	202	33	characteristics	characteristic	NOUN
gujaf-30	202	34	used	use	VERB
gujaf-30	202	35	in	in	ADP
gujaf-30	202	36	this	this	DET
gujaf-30	202	37	study	study	NOUN
gujaf-30	202	38	.	.	PUNCT
gujaf-30	203	1	this	this	PRON
gujaf-30	203	2	indicates	indicate	VERB
gujaf-30	203	3	that	that	SCONJ
gujaf-30	203	4	the	the	DET
gujaf-30	203	5	model	model	NOUN
gujaf-30	203	6	is	be	AUX
gujaf-30	203	7	fit	fit	ADJ
gujaf-30	203	8	and	and	CCONJ
gujaf-30	203	9	the	the	DET
gujaf-30	203	10	explanatory	explanatory	ADJ
gujaf-30	203	11	variables	variable	NOUN
gujaf-30	203	12	are	be	AUX
gujaf-30	203	13	properly	properly	ADV
gujaf-30	203	14	selected	select	VERB
gujaf-30	203	15	,	,	PUNCT
gujaf-30	203	16	combined	combine	VERB
gujaf-30	203	17	and	and	CCONJ
gujaf-30	203	18	used	use	VERB
gujaf-30	203	19	,	,	PUNCT
gujaf-30	203	20	as	as	SCONJ
gujaf-30	203	21	proved	prove	VERB
gujaf-30	203	22	by	by	ADP
gujaf-30	203	23	the	the	DET
gujaf-30	203	24	f	f	PROPN
gujaf-30	203	25	-	-	PUNCT
gujaf-30	203	26	statistics	statistic	NOUN
gujaf-30	203	27	of	of	ADP
gujaf-30	203	28	2.61	2.61	NUM
gujaf-30	203	29	at	at	ADP
gujaf-30	203	30	5	5	NUM
gujaf-30	203	31	%	%	NOUN
gujaf-30	203	32	significance	significance	NOUN
gujaf-30	203	33	level	level	NOUN
gujaf-30	203	34	.	.	PUNCT
gujaf-30	204	1	the	the	DET
gujaf-30	204	2	findings	finding	NOUN
gujaf-30	204	3	have	have	VERB
gujaf-30	204	4	several	several	ADJ
gujaf-30	204	5	theoretical	theoretical	ADJ
gujaf-30	204	6	,	,	PUNCT
gujaf-30	204	7	practical	practical	ADJ
gujaf-30	204	8	and	and	CCONJ
gujaf-30	204	9	regulatory	regulatory	ADJ
gujaf-30	204	10	implications	implication	NOUN
gujaf-30	204	11	.	.	PUNCT
gujaf-30	205	1	these	these	DET
gujaf-30	205	2	implications	implication	NOUN
gujaf-30	205	3	represent	represent	VERB
gujaf-30	205	4	the	the	DET
gujaf-30	205	5	contributions	contribution	NOUN
gujaf-30	205	6	of	of	ADP
gujaf-30	205	7	the	the	DET
gujaf-30	205	8	study	study	NOUN
gujaf-30	205	9	which	which	PRON
gujaf-30	205	10	are	be	AUX
gujaf-30	205	11	expected	expect	VERB
gujaf-30	205	12	to	to	PART
gujaf-30	205	13	benefit	benefit	VERB
gujaf-30	205	14	the	the	DET
gujaf-30	205	15	existing	exist	VERB
gujaf-30	205	16	body	body	NOUN
gujaf-30	205	17	of	of	ADP
gujaf-30	205	18	knowledge	knowledge	NOUN
gujaf-30	205	19	within	within	ADP
gujaf-30	205	20	the	the	DET
gujaf-30	205	21	accounting	accounting	NOUN
gujaf-30	205	22	research	research	NOUN
gujaf-30	205	23	,	,	PUNCT
gujaf-30	205	24	regulators	regulator	NOUN
gujaf-30	205	25	and	and	CCONJ
gujaf-30	205	26	providers	provider	NOUN
gujaf-30	205	27	of	of	ADP
gujaf-30	205	28	accounting	accounting	NOUN
gujaf-30	205	29	services	service	NOUN
gujaf-30	205	30	.	.	PUNCT
gujaf-30	206	1	the	the	DET
gujaf-30	206	2	findings	finding	NOUN
gujaf-30	206	3	have	have	VERB
gujaf-30	206	4	important	important	ADJ
gujaf-30	206	5	policy	policy	NOUN
gujaf-30	206	6	implications	implication	NOUN
gujaf-30	206	7	since	since	SCONJ
gujaf-30	206	8	they	they	PRON
gujaf-30	206	9	suggest	suggest	VERB
gujaf-30	206	10	the	the	DET
gujaf-30	206	11	need	need	NOUN
gujaf-30	206	12	to	to	PART
gujaf-30	206	13	encourage	encourage	VERB
gujaf-30	206	14	applying	apply	VERB
gujaf-30	206	15	corporate	corporate	ADJ
gujaf-30	206	16	governance	governance	NOUN
gujaf-30	206	17	principles	principle	NOUN
gujaf-30	206	18	in	in	ADP
gujaf-30	206	19	deposit	deposit	NOUN
gujaf-30	206	20	money	money	NOUN
gujaf-30	206	21	banks	bank	NOUN
gujaf-30	206	22	.	.	PUNCT
gujaf-30	207	1	this	this	PRON
gujaf-30	207	2	suggests	suggest	VERB
gujaf-30	207	3	that	that	SCONJ
gujaf-30	207	4	similar	similar	ADJ
gujaf-30	207	5	efforts	effort	NOUN
gujaf-30	207	6	in	in	ADP
gujaf-30	207	7	other	other	ADJ
gujaf-30	207	8	sectors	sector	NOUN
gujaf-30	207	9	especially	especially	ADV
gujaf-30	207	10	food	food	NOUN
gujaf-30	207	11	and	and	CCONJ
gujaf-30	207	12	beverages	beverage	NOUN
gujaf-30	207	13	would	would	AUX
gujaf-30	207	14	be	be	AUX
gujaf-30	207	15	rewarding	rewarding	ADJ
gujaf-30	207	16	in	in	ADP
gujaf-30	207	17	controlling	control	VERB
gujaf-30	207	18	the	the	DET
gujaf-30	207	19	management	management	NOUN
gujaf-30	207	20	of	of	ADP
gujaf-30	207	21	reported	report	VERB
gujaf-30	207	22	financial	financial	ADJ
gujaf-30	207	23	manipulations	manipulation	NOUN
gujaf-30	207	24	,	,	PUNCT
gujaf-30	207	25	to	to	PART
gujaf-30	207	26	enhance	enhance	VERB
gujaf-30	207	27	the	the	DET
gujaf-30	207	28	reliability	reliability	NOUN
gujaf-30	207	29	and	and	CCONJ
gujaf-30	207	30	transparency	transparency	NOUN
gujaf-30	207	31	of	of	ADP
gujaf-30	207	32	reported	report	VERB
gujaf-30	207	33	financial	financial	ADJ
gujaf-30	207	34	statement	statement	NOUN
gujaf-30	207	35	in	in	ADP
gujaf-30	207	36	order	order	NOUN
gujaf-30	207	37	to	to	PART
gujaf-30	207	38	promote	promote	VERB
gujaf-30	207	39	economic	economic	ADJ
gujaf-30	207	40	efficiency	efficiency	NOUN
gujaf-30	207	41	.	.	PUNCT
gujaf-30	208	1	5	5	X
gujaf-30	208	2	.	.	X
gujaf-30	208	3	conclusion	conclusion	NOUN
gujaf-30	208	4	and	and	CCONJ
gujaf-30	208	5	recommendations	recommendation	NOUN
gujaf-30	208	6	conclusively	conclusively	ADV
gujaf-30	208	7	,	,	PUNCT
gujaf-30	208	8	the	the	DET
gujaf-30	208	9	study	study	NOUN
gujaf-30	208	10	has	have	AUX
gujaf-30	208	11	provided	provide	VERB
gujaf-30	208	12	both	both	CCONJ
gujaf-30	208	13	statistical	statistical	ADJ
gujaf-30	208	14	as	as	ADV
gujaf-30	208	15	well	well	ADV
gujaf-30	208	16	as	as	ADP
gujaf-30	208	17	empirical	empirical	ADJ
gujaf-30	208	18	evidence	evidence	NOUN
gujaf-30	208	19	on	on	ADP
gujaf-30	208	20	the	the	DET
gujaf-30	208	21	contribution	contribution	NOUN
gujaf-30	208	22	of	of	ADP
gujaf-30	208	23	profitability	profitability	NOUN
gujaf-30	208	24	,	,	PUNCT
gujaf-30	208	25	complexity	complexity	NOUN
gujaf-30	208	26	,	,	PUNCT
gujaf-30	208	27	audit	audit	NOUN
gujaf-30	208	28	size	size	NOUN
gujaf-30	208	29	and	and	CCONJ
gujaf-30	208	30	audit	audit	NOUN
gujaf-30	208	31	risk	risk	NOUN
gujaf-30	208	32	proxies	proxy	NOUN
gujaf-30	208	33	from	from	ADP
gujaf-30	208	34	12	12	NUM
gujaf-30	208	35	deposit	deposit	NOUN
gujaf-30	208	36	money	money	NOUN
gujaf-30	208	37	banks	bank	NOUN
gujaf-30	208	38	in	in	ADP
gujaf-30	208	39	explaining	explain	VERB
gujaf-30	208	40	and	and	CCONJ
gujaf-30	208	41	predicting	predict	VERB
gujaf-30	208	42	audit	audit	NOUN
gujaf-30	208	43	fee	fee	NOUN
gujaf-30	208	44	of	of	ADP
gujaf-30	208	45	nigerian	nigerian	PROPN
gujaf-30	208	46	listed	list	VERB
gujaf-30	208	47	deposit	deposit	NOUN
gujaf-30	208	48	money	money	NOUN
gujaf-30	208	49	banks	bank	NOUN
gujaf-30	208	50	.	.	PUNCT
gujaf-30	209	1	thus	thus	ADV
gujaf-30	209	2	,	,	PUNCT
gujaf-30	209	3	firm	firm	ADJ
gujaf-30	209	4	characteristics	characteristic	NOUN
gujaf-30	209	5	as	as	ADP
gujaf-30	209	6	proxies	proxy	NOUN
gujaf-30	209	7	by	by	ADP
gujaf-30	209	8	profitability	profitability	NOUN
gujaf-30	209	9	,	,	PUNCT
gujaf-30	209	10	complexity	complexity	NOUN
gujaf-30	209	11	,	,	PUNCT
gujaf-30	209	12	audit	audit	NOUN
gujaf-30	209	13	size	size	NOUN
gujaf-30	209	14	,	,	PUNCT
gujaf-30	209	15	and	and	CCONJ
gujaf-30	209	16	audit	audit	NOUN
gujaf-30	209	17	risk	risk	NOUN
gujaf-30	209	18	are	be	AUX
gujaf-30	209	19	predicting	predict	VERB
gujaf-30	209	20	the	the	DET
gujaf-30	209	21	audit	audit	NOUN
gujaf-30	209	22	fee	fee	NOUN
gujaf-30	209	23	of	of	ADP
gujaf-30	209	24	dmbs	dmb	NOUN
gujaf-30	209	25	in	in	ADP
gujaf-30	209	26	nigeria	nigeria	PROPN
gujaf-30	209	27	.	.	PUNCT
gujaf-30	210	1	the	the	DET
gujaf-30	210	2	study	study	NOUN
gujaf-30	210	3	revealed	reveal	VERB
gujaf-30	210	4	that	that	SCONJ
gujaf-30	210	5	profitability	profitability	NOUN
gujaf-30	210	6	has	have	VERB
gujaf-30	210	7	positive	positive	ADJ
gujaf-30	210	8	and	and	CCONJ
gujaf-30	210	9	significant	significant	ADJ
gujaf-30	210	10	influence	influence	NOUN
gujaf-30	210	11	on	on	ADP
gujaf-30	210	12	audit	audit	NOUN
gujaf-30	210	13	fee	fee	NOUN
gujaf-30	210	14	while	while	SCONJ
gujaf-30	210	15	audit	audit	NOUN
gujaf-30	210	16	size	size	NOUN
gujaf-30	210	17	has	have	VERB
gujaf-30	210	18	negative	negative	ADJ
gujaf-30	210	19	and	and	CCONJ
gujaf-30	210	20	significant	significant	ADJ
gujaf-30	210	21	impact	impact	NOUN
gujaf-30	210	22	on	on	ADP
gujaf-30	210	23	audit	audit	NOUN
gujaf-30	210	24	fee	fee	NOUN
gujaf-30	210	25	of	of	ADP
gujaf-30	210	26	listed	list	VERB
gujaf-30	210	27	deposit	deposit	NOUN
gujaf-30	210	28	money	money	NOUN
gujaf-30	210	29	banks	bank	NOUN
gujaf-30	210	30	in	in	ADP
gujaf-30	210	31	nigeria	nigeria	PROPN
gujaf-30	210	32	.	.	PUNCT
gujaf-30	211	1	this	this	PRON
gujaf-30	211	2	implies	imply	VERB
gujaf-30	211	3	that	that	SCONJ
gujaf-30	211	4	an	an	DET
gujaf-30	211	5	increase	increase	NOUN
gujaf-30	211	6	in	in	ADP
gujaf-30	211	7	the	the	DET
gujaf-30	211	8	financial	financial	ADJ
gujaf-30	211	9	performance	performance	NOUN
gujaf-30	211	10	of	of	ADP
gujaf-30	211	11	the	the	DET
gujaf-30	211	12	bank	bank	NOUN
gujaf-30	211	13	will	will	AUX
gujaf-30	211	14	result	result	VERB
gujaf-30	211	15	in	in	ADP
gujaf-30	211	16	higher	high	ADJ
gujaf-30	211	17	audit	audit	NOUN
gujaf-30	211	18	price	price	NOUN
gujaf-30	211	19	and	and	CCONJ
gujaf-30	211	20	also	also	ADV
gujaf-30	211	21	an	an	DET
gujaf-30	211	22	increase	increase	NOUN
gujaf-30	211	23	in	in	ADP
gujaf-30	211	24	capital	capital	NOUN
gujaf-30	211	25	base	base	NOUN
gujaf-30	211	26	will	will	AUX
gujaf-30	211	27	lead	lead	VERB
gujaf-30	211	28	to	to	PART
gujaf-30	211	29	decrease	decrease	VERB
gujaf-30	211	30	in	in	ADP
gujaf-30	211	31	audit	audit	NOUN
gujaf-30	211	32	fee	fee	NOUN
gujaf-30	211	33	.	.	PUNCT
gujaf-30	212	1	while	while	SCONJ
gujaf-30	212	2	complexity	complexity	NOUN
gujaf-30	212	3	and	and	CCONJ
gujaf-30	212	4	audit	audit	NOUN
gujaf-30	212	5	risk	risk	NOUN
gujaf-30	212	6	has	have	VERB
gujaf-30	212	7	negative	negative	ADJ
gujaf-30	212	8	and	and	CCONJ
gujaf-30	212	9	insignificant	insignificant	ADJ
gujaf-30	212	10	relationship	relationship	NOUN
gujaf-30	212	11	with	with	ADP
gujaf-30	212	12	audit	audit	NOUN
gujaf-30	212	13	fee	fee	NOUN
gujaf-30	212	14	of	of	ADP
gujaf-30	212	15	listed	list	VERB
gujaf-30	212	16	deposit	deposit	NOUN
gujaf-30	212	17	money	money	NOUN
gujaf-30	212	18	banks	bank	NOUN
gujaf-30	212	19	in	in	ADP
gujaf-30	212	20	nigeria	nigeria	PROPN
gujaf-30	212	21	.	.	PUNCT
gujaf-30	213	1	based	base	VERB
gujaf-30	213	2	on	on	ADP
gujaf-30	213	3	these	these	DET
gujaf-30	213	4	findings	finding	NOUN
gujaf-30	213	5	that	that	SCONJ
gujaf-30	213	6	auditors	auditor	NOUN
gujaf-30	213	7	will	will	AUX
gujaf-30	213	8	prefer	prefer	VERB
gujaf-30	213	9	to	to	PART
gujaf-30	213	10	audit	audit	VERB
gujaf-30	213	11	banks	bank	NOUN
gujaf-30	213	12	with	with	ADP
gujaf-30	213	13	higher	high	ADJ
gujaf-30	213	14	profitability	profitability	NOUN
gujaf-30	213	15	and	and	CCONJ
gujaf-30	213	16	discourage	discourage	VERB
gujaf-30	213	17	to	to	PART
gujaf-30	213	18	audit	audit	VERB
gujaf-30	213	19	banks	bank	NOUN
gujaf-30	213	20	with	with	ADP
gujaf-30	213	21	high	high	ADJ
gujaf-30	213	22	capital	capital	NOUN
gujaf-30	213	23	base	base	NOUN
gujaf-30	213	24	.	.	PUNCT
gujaf-30	214	1	consequently	consequently	ADV
gujaf-30	214	2	,	,	PUNCT
gujaf-30	214	3	there	there	PRON
gujaf-30	214	4	is	be	VERB
gujaf-30	214	5	need	need	NOUN
gujaf-30	214	6	for	for	SCONJ
gujaf-30	214	7	the	the	DET
gujaf-30	214	8	regulatory	regulatory	ADJ
gujaf-30	214	9	body	body	NOUN
gujaf-30	214	10	to	to	PART
gujaf-30	214	11	regulate	regulate	VERB
gujaf-30	214	12	audit	audit	NOUN
gujaf-30	214	13	prices	price	NOUN
gujaf-30	214	14	of	of	ADP
gujaf-30	214	15	dmbs	dmb	NOUN
gujaf-30	214	16	in	in	ADP
gujaf-30	214	17	nigeria	nigeria	PROPN
gujaf-30	214	18	.	.	PUNCT
gujaf-30	215	1	references	reference	NOUN
gujaf-30	215	2	ahmed	ahmed	PROPN
gujaf-30	215	3	,	,	PUNCT
gujaf-30	215	4	k.	k.	PROPN
gujaf-30	215	5	&	&	CCONJ
gujaf-30	215	6	goyal	goyal	PROPN
gujaf-30	215	7	,	,	PUNCT
gujaf-30	215	8	m.k	m.k	PROPN
gujaf-30	215	9	.	.	PUNCT
gujaf-30	215	10	(	(	PUNCT
gujaf-30	215	11	2005	2005	NUM
gujaf-30	215	12	)	)	PUNCT
gujaf-30	215	13	.	.	PUNCT
gujaf-30	216	1	a	a	DET
gujaf-30	216	2	comparative	comparative	ADJ
gujaf-30	216	3	study	study	NOUN
gujaf-30	216	4	of	of	ADP
gujaf-30	216	5	pricing	pricing	NOUN
gujaf-30	216	6	of	of	ADP
gujaf-30	216	7	audit	audit	NOUN
gujaf-30	216	8	services	service	NOUN
gujaf-30	216	9	in	in	ADP
gujaf-30	216	10	emerging	emerge	VERB
gujaf-30	216	11	economies	economy	NOUN
gujaf-30	216	12	.	.	PUNCT
gujaf-30	217	1	international	international	ADJ
gujaf-30	217	2	journal	journal	PROPN
gujaf-30	217	3	of	of	ADP
gujaf-30	217	4	auditing	auditing	NOUN
gujaf-30	217	5	,	,	PUNCT
gujaf-30	217	6	9	9	NUM
gujaf-30	217	7	;	;	PUNCT
gujaf-30	217	8	103–116	103–116	NUM
gujaf-30	217	9	.	.	PUNCT
gujaf-30	218	1	gusau	gusau	PROPN
gujaf-30	218	2	journal	journal	PROPN
gujaf-30	218	3	of	of	ADP
gujaf-30	218	4	accounting	accounting	NOUN
gujaf-30	218	5	and	and	CCONJ
gujaf-30	218	6	finance	finance	NOUN
gujaf-30	218	7	,	,	PUNCT
gujaf-30	218	8	vol	vol	NOUN
gujaf-30	218	9	.	.	PUNCT
gujaf-30	219	1	i	i	PRON
gujaf-30	219	2	,	,	PUNCT
gujaf-30	219	3	issue	issue	NOUN
gujaf-30	219	4	2	2	NUM
gujaf-30	219	5	,	,	PUNCT
gujaf-30	219	6	october	october	PROPN
gujaf-30	219	7	,	,	PUNCT
gujaf-30	219	8	2020	2020	NUM
gujaf-30	219	9	15	15	NUM
gujaf-30	219	10	akpom	akpom	VERB
gujaf-30	219	11	u.	u.	PROPN
gujaf-30	219	12	(	(	PUNCT
gujaf-30	219	13	2016	2016	NUM
gujaf-30	219	14	)	)	PUNCT
gujaf-30	219	15	.	.	PUNCT
gujaf-30	220	1	multiple	multiple	ADJ
gujaf-30	220	2	regression	regression	NOUN
gujaf-30	220	3	analysis	analysis	NOUN
gujaf-30	220	4	of	of	ADP
gujaf-30	220	5	company	company	NOUN
gujaf-30	220	6	and	and	CCONJ
gujaf-30	220	7	audit	audit	NOUN
gujaf-30	220	8	firm	firm	ADJ
gujaf-30	220	9	characteristics	characteristic	NOUN
gujaf-30	220	10	to	to	PART
gujaf-30	220	11	predict	predict	VERB
gujaf-30	220	12	audit	audit	NOUN
gujaf-30	220	13	fees	fee	NOUN
gujaf-30	220	14	in	in	ADP
gujaf-30	220	15	nigeria	nigeria	PROPN
gujaf-30	220	16	.	.	PUNCT
gujaf-30	221	1	phd	phd	NOUN
gujaf-30	221	2	dissertation	dissertation	NOUN
gujaf-30	221	3	manuscript	manuscript	NOUN
gujaf-30	221	4	.	.	PUNCT
gujaf-30	222	1	aronmwan	aronmwan	PROPN
gujaf-30	222	2	,	,	PUNCT
gujaf-30	222	3	e.	e.	PROPN
gujaf-30	222	4	j.	j.	PROPN
gujaf-30	222	5	&	&	CCONJ
gujaf-30	222	6	okafor	okafor	PROPN
gujaf-30	222	7	c.	c.	PROPN
gujaf-30	222	8	a.	a.	PROPN
gujaf-30	222	9	(	(	PUNCT
gujaf-30	222	10	2014	2014	NUM
gujaf-30	222	11	)	)	PUNCT
gujaf-30	222	12	.	.	PUNCT
gujaf-30	223	1	auditee	auditee	NOUN
gujaf-30	223	2	characteristics	characteristic	NOUN
gujaf-30	223	3	and	and	CCONJ
gujaf-30	223	4	audit	audit	NOUN
gujaf-30	223	5	fees	fee	NOUN
gujaf-30	223	6	:	:	PUNCT
gujaf-30	223	7	an	an	DET
gujaf-30	223	8	analysis	analysis	NOUN
gujaf-30	223	9	of	of	ADP
gujaf-30	223	10	nigerian	nigerian	ADJ
gujaf-30	223	11	quoted	quote	VERB
gujaf-30	223	12	companies	company	NOUN
gujaf-30	223	13	,	,	PUNCT
gujaf-30	223	14	unpublished	unpublished	ADJ
gujaf-30	223	15	journal	journal	NOUN
gujaf-30	223	16	.	.	PUNCT
gujaf-30	224	1	available	available	ADJ
gujaf-30	224	2	at	at	ADP
gujaf-30	224	3	http://ssrn.com/abstract=2642727	http://ssrn.com/abstract=2642727	PROPN
gujaf-30	224	4	.	.	PUNCT
gujaf-30	225	1	chan	chan	PROPN
gujaf-30	225	2	,	,	PUNCT
gujaf-30	225	3	p.	p.	PROPN
gujaf-30	225	4	,	,	PUNCT
gujaf-30	225	5	ezzamel	ezzamel	NOUN
gujaf-30	225	6	,	,	PUNCT
gujaf-30	225	7	m.	m.	NOUN
gujaf-30	225	8	,	,	PUNCT
gujaf-30	225	9	&	&	CCONJ
gujaf-30	225	10	gwilliam	gwilliam	PROPN
gujaf-30	225	11	,	,	PUNCT
gujaf-30	225	12	d.	d.	PROPN
gujaf-30	225	13	(	(	PUNCT
gujaf-30	225	14	1993	1993	NUM
gujaf-30	225	15	)	)	PUNCT
gujaf-30	225	16	.	.	PUNCT
gujaf-30	226	1	determinants	determinant	NOUN
gujaf-30	226	2	of	of	ADP
gujaf-30	226	3	audit	audit	NOUN
gujaf-30	226	4	fees	fee	NOUN
gujaf-30	226	5	for	for	ADP
gujaf-30	226	6	quoted	quote	VERB
gujaf-30	226	7	uk	uk	PROPN
gujaf-30	226	8	companies	company	NOUN
gujaf-30	226	9	.	.	PUNCT
gujaf-30	227	1	journal	journal	PROPN
gujaf-30	227	2	of	of	ADP
gujaf-30	227	3	business	business	NOUN
gujaf-30	227	4	finance	finance	PROPN
gujaf-30	227	5	&	&	CCONJ
gujaf-30	227	6	accounting	accounting	NOUN
gujaf-30	227	7	,	,	PUNCT
gujaf-30	227	8	20(6	20(6	NOUN
gujaf-30	227	9	)	)	PUNCT
gujaf-30	227	10	,	,	PUNCT
gujaf-30	227	11	765	765	PROPN
gujaf-30	227	12	-	-	SYM
gujaf-30	227	13	786	786	NUM
gujaf-30	227	14	.	.	PUNCT
gujaf-30	228	1	gist	gist	NOUN
gujaf-30	228	2	,	,	PUNCT
gujaf-30	228	3	w.	w.	PROPN
gujaf-30	228	4	e.	e.	PROPN
gujaf-30	228	5	,	,	PUNCT
gujaf-30	228	6	&	&	CCONJ
gujaf-30	228	7	gist	gist	NOUN
gujaf-30	228	8	,	,	PUNCT
gujaf-30	228	9	w.	w.	PROPN
gujaf-30	228	10	e.	e.	PROPN
gujaf-30	228	11	(	(	PUNCT
gujaf-30	228	12	2012	2012	NUM
gujaf-30	228	13	)	)	PUNCT
gujaf-30	228	14	.	.	PUNCT
gujaf-30	229	1	explaining	explain	VERB
gujaf-30	229	2	variability	variability	NOUN
gujaf-30	229	3	in	in	ADP
gujaf-30	229	4	external	external	ADJ
gujaf-30	229	5	audit	audit	NOUN
gujaf-30	229	6	fees	fee	NOUN
gujaf-30	229	7	explaining	explain	VERB
gujaf-30	229	8	variability	variability	NOUN
gujaf-30	229	9	in	in	ADP
gujaf-30	229	10	external	external	ADJ
gujaf-30	229	11	audit	audit	NOUN
gujaf-30	229	12	fees	fee	NOUN
gujaf-30	229	13	,	,	PUNCT
gujaf-30	229	14	(	(	PUNCT
gujaf-30	229	15	january	january	PROPN
gujaf-30	229	16	2015	2015	NUM
gujaf-30	229	17	)	)	PUNCT
gujaf-30	229	18	,	,	PUNCT
gujaf-30	229	19	37–41	37–41	NUM
gujaf-30	229	20	.	.	PUNCT
gujaf-30	230	1	haque	haque	PROPN
gujaf-30	230	2	,	,	PUNCT
gujaf-30	230	3	t.	t.	PROPN
gujaf-30	230	4	,	,	PUNCT
gujaf-30	230	5	afroze	afroze	PROPN
gujaf-30	230	6	,	,	PUNCT
gujaf-30	230	7	s.	s.	PROPN
gujaf-30	230	8	&	&	CCONJ
gujaf-30	230	9	fatema	fatema	PROPN
gujaf-30	230	10	-	-	PUNCT
gujaf-30	230	11	tuz	tuz	PROPN
gujaf-30	230	12	-	-	PUNCT
gujaf-30	230	13	zohra	zohra	PROPN
gujaf-30	230	14	(	(	PUNCT
gujaf-30	230	15	2019	2019	NUM
gujaf-30	230	16	)	)	PUNCT
gujaf-30	230	17	.	.	PUNCT
gujaf-30	231	1	impact	impact	NOUN
gujaf-30	231	2	of	of	ADP
gujaf-30	231	3	corporate	corporate	ADJ
gujaf-30	231	4	governance	governance	NOUN
gujaf-30	231	5	on	on	ADP
gujaf-30	231	6	audit	audit	NOUN
gujaf-30	231	7	fee	fee	NOUN
gujaf-30	231	8	and	and	CCONJ
gujaf-30	231	9	audit	audit	NOUN
gujaf-30	231	10	quality	quality	NOUN
gujaf-30	231	11	:	:	PUNCT
gujaf-30	231	12	a	a	DET
gujaf-30	231	13	stud	stud	NOUN
gujaf-30	231	14	in	in	ADP
gujaf-30	231	15	the	the	DET
gujaf-30	231	16	insurance	insurance	NOUN
gujaf-30	231	17	industry	industry	NOUN
gujaf-30	231	18	of	of	ADP
gujaf-30	231	19	bangladesh	bangladesh	NOUN
gujaf-30	231	20	.	.	PUNCT
gujaf-30	232	1	the	the	DET
gujaf-30	232	2	cost	cost	NOUN
gujaf-30	232	3	and	and	CCONJ
gujaf-30	232	4	management	management	NOUN
gujaf-30	232	5	,	,	PUNCT
gujaf-30	232	6	vol	vol	NOUN
gujaf-30	232	7	.	.	PROPN
gujaf-30	233	1	47	47	NUM
gujaf-30	233	2	no.2	no.2	PROPN
gujaf-30	233	3	.	.	PUNCT
gujaf-30	234	1	hasan	hasan	PROPN
gujaf-30	234	2	,	,	PUNCT
gujaf-30	234	3	m.a	m.a	PROPN
gujaf-30	234	4	.	.	PROPN
gujaf-30	234	5	(	(	PUNCT
gujaf-30	234	6	2017	2017	NUM
gujaf-30	234	7	)	)	PUNCT
gujaf-30	234	8	.	.	PUNCT
gujaf-30	235	1	pengaruh	pengaruh	NOUN
gujaf-30	235	2	kompleksitas	kompleksitas	PROPN
gujaf-30	235	3	audit	audit	NOUN
gujaf-30	235	4	,	,	PUNCT
gujaf-30	235	5	profitabilitas	profitabilitas	PROPN
gujaf-30	235	6	klien	klien	PROPN
gujaf-30	235	7	,	,	PUNCT
gujaf-30	235	8	ukuran	ukuran	PROPN
gujaf-30	235	9	perusahaan	perusahaan	PROPN
gujaf-30	235	10	dan	dan	PROPN
gujaf-30	235	11	ukuran	ukuran	PROPN
gujaf-30	235	12	kantor	kantor	PROPN
gujaf-30	235	13	akuntan	akuntan	PROPN
gujaf-30	235	14	publik	publik	PROPN
gujaf-30	235	15	terhadap	terhadap	PROPN
gujaf-30	235	16	audit	audit	PROPN
gujaf-30	235	17	fee	fee	NOUN
gujaf-30	235	18	.	.	PUNCT
gujaf-30	236	1	publik	publik	PROPN
gujaf-30	236	2	jurnal	jurnal	PROPN
gujaf-30	236	3	.	.	PUNCT
gujaf-30	237	1	vol	vol	NOUN
gujaf-30	237	2	.	.	PROPN
gujaf-30	238	1	9	9	NUM
gujaf-30	238	2	,	,	PUNCT
gujaf-30	238	3	no	no	INTJ
gujaf-30	238	4	.	.	NOUN
gujaf-30	238	5	3	3	NUM
gujaf-30	238	6	,	,	PUNCT
gujaf-30	238	7	214230	214230	NUM
gujaf-30	238	8	.	.	PUNCT
gujaf-30	239	1	hassan	hassan	PROPN
gujaf-30	239	2	.	.	PUNCT
gujaf-30	240	1	m.	m.	PROPN
gujaf-30	240	2	,	,	PUNCT
gujaf-30	240	3	&	&	CCONJ
gujaf-30	240	4	naser	naser	PROPN
gujaf-30	240	5	,	,	PUNCT
gujaf-30	240	6	k.(2013	k.(2013	PROPN
gujaf-30	240	7	)	)	PUNCT
gujaf-30	240	8	.	.	PUNCT
gujaf-30	241	1	determinants	determinant	NOUN
gujaf-30	241	2	of	of	ADP
gujaf-30	241	3	audit	audit	NOUN
gujaf-30	241	4	fees	fee	NOUN
gujaf-30	241	5	:	:	PUNCT
gujaf-30	241	6	evidence	evidence	NOUN
gujaf-30	241	7	from	from	ADP
gujaf-30	241	8	an	an	DET
gujaf-30	241	9	emerging	emerge	VERB
gujaf-30	241	10	economy	economy	NOUN
gujaf-30	241	11	.	.	PUNCT
gujaf-30	242	1	international	international	ADJ
gujaf-30	242	2	business	business	NOUN
gujaf-30	242	3	research	research	NOUN
gujaf-30	242	4	,	,	PUNCT
gujaf-30	242	5	6(8	6(8	NUM
gujaf-30	242	6	)	)	PUNCT
gujaf-30	242	7	,	,	PUNCT
gujaf-30	242	8	13	13	NUM
gujaf-30	242	9	-	-	SYM
gujaf-30	242	10	25	25	NUM
gujaf-30	242	11	.	.	PUNCT
gujaf-30	243	1	immanuel	immanuel	PROPN
gujaf-30	243	2	&	&	CCONJ
gujaf-30	243	3	nur	nur	PROPN
gujaf-30	243	4	,	,	PUNCT
gujaf-30	243	5	e.a.y	e.a.y	NOUN
gujaf-30	243	6	.	.	PUNCT
gujaf-30	243	7	(	(	PUNCT
gujaf-30	243	8	2014	2014	NUM
gujaf-30	243	9	)	)	PUNCT
gujaf-30	243	10	.	.	PUNCT
gujaf-30	244	1	analisis	analisis	ADJ
gujaf-30	244	2	faktor	faktor	NOUN
gujaf-30	244	3	-	-	PUNCT
gujaf-30	244	4	faktor	faktor	NOUN
gujaf-30	244	5	yang	yang	PROPN
gujaf-30	244	6	mempengaruhi	mempengaruhi	PROPN
gujaf-30	244	7	penetapan	penetapan	PROPN
gujaf-30	244	8	audit	audit	NOUN
gujaf-30	244	9	fees	fee	NOUN
gujaf-30	244	10	(	(	PUNCT
gujaf-30	244	11	studi	studi	PROPN
gujaf-30	244	12	empirik	empirik	PROPN
gujaf-30	244	13	pada	pada	PROPN
gujaf-30	244	14	perusahaan	perusahaan	PROPN
gujaf-30	244	15	manufaktur	manufaktur	PROPN
gujaf-30	244	16	yang	yang	PROPN
gujaf-30	244	17	terdaftar	terdaftar	PROPN
gujaf-30	244	18	di	di	PROPN
gujaf-30	244	19	bei	bei	VERB
gujaf-30	244	20	tahun	tahun	PROPN
gujaf-30	244	21	20112013	20112013	NUM
gujaf-30	244	22	)	)	PUNCT
gujaf-30	244	23	.	.	PUNCT
gujaf-30	245	1	diponegoro	diponegoro	PROPN
gujaf-30	245	2	journal	journal	PROPN
gujaf-30	245	3	of	of	ADP
gujaf-30	245	4	accounting	accounting	NOUN
gujaf-30	245	5	,	,	PUNCT
gujaf-30	245	6	volume	volume	NOUN
gujaf-30	245	7	3	3	NUM
gujaf-30	245	8	,	,	PUNCT
gujaf-30	245	9	nomor	nomor	NOUN
gujaf-30	245	10	3	3	NUM
gujaf-30	245	11	,	,	PUNCT
gujaf-30	245	12	1	1	NUM
gujaf-30	245	13	-	-	SYM
gujaf-30	245	14	12	12	NUM
gujaf-30	245	15	indira	indira	NOUN
gujaf-30	245	16	,	,	PUNCT
gujaf-30	245	17	j.	j.	PROPN
gujaf-30	245	18	&	&	CCONJ
gujaf-30	245	19	mutiara	mutiara	PROPN
gujaf-30	245	20	,	,	PUNCT
gujaf-30	245	21	s.	s.	PROPN
gujaf-30	245	22	w.	w.	PROPN
gujaf-30	245	23	(	(	PUNCT
gujaf-30	245	24	2018	2018	NUM
gujaf-30	245	25	)	)	PUNCT
gujaf-30	245	26	.	.	PUNCT
gujaf-30	246	1	the	the	DET
gujaf-30	246	2	effect	effect	NOUN
gujaf-30	246	3	of	of	ADP
gujaf-30	246	4	size	size	NOUN
gujaf-30	246	5	,	,	PUNCT
gujaf-30	246	6	profitability	profitability	NOUN
gujaf-30	246	7	,	,	PUNCT
gujaf-30	246	8	risk	risk	NOUN
gujaf-30	246	9	,	,	PUNCT
gujaf-30	246	10	and	and	CCONJ
gujaf-30	246	11	independent	independent	ADJ
gujaf-30	246	12	audit	audit	NOUN
gujaf-30	246	13	committee	committee	NOUN
gujaf-30	246	14	on	on	ADP
gujaf-30	246	15	audit	audit	NOUN
gujaf-30	246	16	fee	fee	NOUN
gujaf-30	246	17	,	,	PUNCT
gujaf-30	246	18	jurnal	jurnal	ADJ
gujaf-30	246	19	dinamika	dinamika	PROPN
gujaf-30	246	20	akuntansi	akuntansi	PROPN
gujaf-30	246	21	,	,	PUNCT
gujaf-30	246	22	vol	vol	NOUN
gujaf-30	246	23	.	.	PROPN
gujaf-30	247	1	10	10	NUM
gujaf-30	248	1	no	no	NOUN
gujaf-30	248	2	.	.	NOUN
gujaf-30	249	1	2	2	NUM
gujaf-30	249	2	,	,	PUNCT
gujaf-30	249	3	pp	pp	ADJ
gujaf-30	249	4	.	.	PUNCT
gujaf-30	250	1	136	136	NUM
gujaf-30	250	2	-	-	SYM
gujaf-30	250	3	145	145	NUM
gujaf-30	250	4	.	.	PUNCT
gujaf-30	251	1	jensen	jensen	PROPN
gujaf-30	251	2	,	,	PUNCT
gujaf-30	251	3	m.	m.	PROPN
gujaf-30	251	4	c.	c.	PROPN
gujaf-30	251	5	,	,	PUNCT
gujaf-30	251	6	&	&	CCONJ
gujaf-30	251	7	meckling	meckling	PROPN
gujaf-30	251	8	,	,	PUNCT
gujaf-30	251	9	w.	w.	PROPN
gujaf-30	251	10	h.	h.	PROPN
gujaf-30	251	11	(	(	PUNCT
gujaf-30	251	12	1976	1976	NUM
gujaf-30	251	13	)	)	PUNCT
gujaf-30	251	14	.	.	PUNCT
gujaf-30	252	1	theory	theory	NOUN
gujaf-30	252	2	of	of	ADP
gujaf-30	252	3	the	the	DET
gujaf-30	252	4	firm	firm	NOUN
gujaf-30	252	5	:	:	PUNCT
gujaf-30	252	6	managerial	managerial	ADJ
gujaf-30	252	7	behavior	behavior	NOUN
gujaf-30	252	8	,	,	PUNCT
gujaf-30	252	9	agency	agency	NOUN
gujaf-30	252	10	costs	cost	NOUN
gujaf-30	252	11	and	and	CCONJ
gujaf-30	252	12	ownership	ownership	NOUN
gujaf-30	252	13	structure	structure	NOUN
gujaf-30	252	14	.	.	PUNCT
gujaf-30	253	1	journal	journal	NOUN
gujaf-30	253	2	of	of	ADP
gujaf-30	253	3	financial	financial	ADJ
gujaf-30	253	4	economics	economic	NOUN
gujaf-30	253	5	.	.	PUNCT
gujaf-30	254	1	3(4	3(4	NUM
gujaf-30	254	2	)	)	PUNCT
gujaf-30	254	3	,	,	PUNCT
gujaf-30	254	4	305–360	305–360	NUM
gujaf-30	254	5	.	.	PUNCT
gujaf-30	255	1	loughran	loughran	NOUN
gujaf-30	255	2	,	,	PUNCT
gujaf-30	255	3	t.	t.	PROPN
gujaf-30	255	4	&	&	CCONJ
gujaf-30	255	5	mcdonald	mcdonald	PROPN
gujaf-30	255	6	,	,	PUNCT
gujaf-30	255	7	b.	b.	PROPN
gujaf-30	255	8	(	(	PUNCT
gujaf-30	255	9	2019	2019	NUM
gujaf-30	255	10	)	)	PUNCT
gujaf-30	255	11	.	.	PUNCT
gujaf-30	256	1	measuring	measure	VERB
gujaf-30	256	2	firm	firm	ADJ
gujaf-30	256	3	complexity	complexity	NOUN
gujaf-30	256	4	,	,	PUNCT
gujaf-30	256	5	journal	journal	NOUN
gujaf-30	256	6	of	of	ADP
gujaf-30	256	7	finance	finance	NOUN
gujaf-30	256	8	,	,	PUNCT
gujaf-30	256	9	vol	vol	NOUN
gujaf-30	256	10	.	.	PROPN
gujaf-30	256	11	69	69	NUM
gujaf-30	256	12	1643	1643	NUM
gujaf-30	256	13	-	-	SYM
gujaf-30	256	14	1671	1671	NUM
gujaf-30	256	15	.	.	PUNCT
gujaf-30	257	1	ndukwe	ndukwe	ADJ
gujaf-30	257	2	,	,	PUNCT
gujaf-30	257	3	o.	o.	PROPN
gujaf-30	257	4	d.	d.	PROPN
gujaf-30	257	5	(	(	PUNCT
gujaf-30	257	6	2014	2014	NUM
gujaf-30	257	7	)	)	PUNCT
gujaf-30	257	8	.	.	PUNCT
gujaf-30	258	1	impact	impact	NOUN
gujaf-30	258	2	of	of	ADP
gujaf-30	258	3	corporate	corporate	ADJ
gujaf-30	258	4	profitability	profitability	NOUN
gujaf-30	258	5	and	and	CCONJ
gujaf-30	258	6	complexity	complexity	NOUN
gujaf-30	258	7	on	on	ADP
gujaf-30	258	8	audit	audit	NOUN
gujaf-30	258	9	fee	fee	NOUN
gujaf-30	258	10	in	in	ADP
gujaf-30	258	11	nigeria	nigeria	PROPN
gujaf-30	258	12	.	.	PUNCT
gujaf-30	259	1	managerial	managerial	ADJ
gujaf-30	259	2	auditing	auditing	NOUN
gujaf-30	259	3	journal	journal	NOUN
gujaf-30	259	4	,	,	PUNCT
gujaf-30	259	5	26	26	NUM
gujaf-30	259	6	(	(	PUNCT
gujaf-30	259	7	4	4	NUM
gujaf-30	259	8	)	)	PUNCT
gujaf-30	259	9	,	,	PUNCT
gujaf-30	259	10	300	300	NUM
gujaf-30	259	11	-	-	SYM
gujaf-30	259	12	316	316	NUM
gujaf-30	259	13	.	.	PUNCT
gujaf-30	259	14	ohidoa	ohidoa	NOUN
gujaf-30	259	15	t.	t.	PROPN
gujaf-30	259	16	&	&	CCONJ
gujaf-30	259	17	omokhudu	omokhudu	PROPN
gujaf-30	259	18	,	,	PUNCT
gujaf-30	259	19	o.	o.	NOUN
gujaf-30	259	20	o.	o.	PROPN
gujaf-30	259	21	o.	o.	PROPN
gujaf-30	259	22	(	(	PUNCT
gujaf-30	259	23	2018	2018	NUM
gujaf-30	259	24	)	)	PUNCT
gujaf-30	259	25	.	.	PUNCT
gujaf-30	260	1	firm	firm	ADJ
gujaf-30	260	2	attributes	attribute	NOUN
gujaf-30	260	3	and	and	CCONJ
gujaf-30	260	4	audit	audit	NOUN
gujaf-30	260	5	fees	fee	NOUN
gujaf-30	260	6	in	in	ADP
gujaf-30	260	7	nigeria	nigeria	PROPN
gujaf-30	260	8	quoted	quote	VERB
gujaf-30	260	9	firms	firm	NOUN
gujaf-30	260	10	.	.	PUNCT
gujaf-30	261	1	international	international	ADJ
gujaf-30	261	2	journal	journal	PROPN
gujaf-30	261	3	of	of	ADP
gujaf-30	261	4	academic	academic	ADJ
gujaf-30	261	5	research	research	NOUN
gujaf-30	261	6	in	in	ADP
gujaf-30	261	7	business	business	NOUN
gujaf-30	261	8	and	and	CCONJ
gujaf-30	261	9	social	social	ADJ
gujaf-30	261	10	sciences	science	NOUN
gujaf-30	261	11	.	.	PUNCT
gujaf-30	262	1	vol	vol	NOUN
gujaf-30	262	2	.	.	PROPN
gujaf-30	262	3	8	8	NUM
gujaf-30	263	1	no	no	NOUN
gujaf-30	263	2	.	.	NOUN
gujaf-30	264	1	3	3	X
gujaf-30	264	2	.	.	X
gujaf-30	264	3	pp.685–699	pp.685–699	NOUN
gujaf-30	264	4	.	.	PUNCT
gujaf-30	265	1	http://ssrn.com/abstract=2642727	http://ssrn.com/abstract=2642727	PROPN
gujaf-30	265	2	gusau	gusau	PROPN
gujaf-30	265	3	journal	journal	PROPN
gujaf-30	265	4	of	of	ADP
gujaf-30	265	5	accounting	accounting	NOUN
gujaf-30	265	6	and	and	CCONJ
gujaf-30	265	7	finance	finance	NOUN
gujaf-30	265	8	,	,	PUNCT
gujaf-30	265	9	vol	vol	NOUN
gujaf-30	265	10	.	.	PUNCT
gujaf-30	266	1	i	i	PRON
gujaf-30	266	2	,	,	PUNCT
gujaf-30	266	3	issue	issue	NOUN
gujaf-30	266	4	2	2	NUM
gujaf-30	266	5	,	,	PUNCT
gujaf-30	266	6	october	october	PROPN
gujaf-30	266	7	,	,	PUNCT
gujaf-30	266	8	2020	2020	NUM
gujaf-30	266	9	16	16	NUM
gujaf-30	266	10	olutokunbo	olutokunbo	NOUN
gujaf-30	266	11	,	,	PUNCT
gujaf-30	266	12	o.	o.	PROPN
gujaf-30	266	13	t.	t.	PROPN
gujaf-30	266	14	,	,	PUNCT
gujaf-30	266	15	yisa	yisa	PROPN
gujaf-30	266	16	,	,	PUNCT
gujaf-30	266	17	a.	a.	NOUN
gujaf-30	266	18	,	,	PUNCT
gujaf-30	266	19	&	&	CCONJ
gujaf-30	266	20	abdullahi	abdullahi	PROPN
gujaf-30	266	21	j.	j.	PROPN
gujaf-30	266	22	s.	s.	PROPN
gujaf-30	266	23	(	(	PUNCT
gujaf-30	266	24	2020	2020	NUM
gujaf-30	266	25	)	)	PUNCT
gujaf-30	266	26	.	.	PUNCT
gujaf-30	267	1	corporate	corporate	ADJ
gujaf-30	267	2	characteristics	characteristic	NOUN
gujaf-30	267	3	,	,	PUNCT
gujaf-30	267	4	audit	audit	NOUN
gujaf-30	267	5	fees	fee	NOUN
gujaf-30	267	6	and	and	CCONJ
gujaf-30	267	7	the	the	DET
gujaf-30	267	8	nigerian	nigerian	ADJ
gujaf-30	267	9	corporate	corporate	ADJ
gujaf-30	267	10	environment	environment	NOUN
gujaf-30	267	11	:	:	PUNCT
gujaf-30	267	12	a	a	DET
gujaf-30	267	13	panel	panel	NOUN
gujaf-30	267	14	data	datum	NOUN
gujaf-30	267	15	approach	approach	NOUN
gujaf-30	267	16	,	,	PUNCT
gujaf-30	267	17	european	european	PROPN
gujaf-30	267	18	journal	journal	PROPN
gujaf-30	267	19	of	of	ADP
gujaf-30	267	20	accounting	accounting	NOUN
gujaf-30	267	21	,	,	PUNCT
gujaf-30	267	22	auditing	auditing	NOUN
gujaf-30	267	23	and	and	CCONJ
gujaf-30	267	24	finance	finance	NOUN
gujaf-30	267	25	research	research	NOUN
gujaf-30	267	26	,	,	PUNCT
gujaf-30	267	27	vol	vol	NOUN
gujaf-30	267	28	.	.	PROPN
gujaf-30	267	29	8	8	NUM
gujaf-30	268	1	no	no	NOUN
gujaf-30	268	2	.	.	NOUN
gujaf-30	268	3	9	9	NUM
gujaf-30	268	4	,	,	PUNCT
gujaf-30	268	5	pp	pp	ADJ
gujaf-30	268	6	.	.	PUNCT
gujaf-30	269	1	78	78	NUM
gujaf-30	269	2	-	-	SYM
gujaf-30	269	3	97	97	NUM
gujaf-30	269	4	.	.	PUNCT
gujaf-30	269	5	otemu	otemu	PROPN
gujaf-30	269	6	,	,	PUNCT
gujaf-30	269	7	e.	e.	PROPN
gujaf-30	269	8	(	(	PUNCT
gujaf-30	269	9	2019	2019	NUM
gujaf-30	269	10	)	)	PUNCT
gujaf-30	269	11	.	.	PUNCT
gujaf-30	270	1	corporate	corporate	ADJ
gujaf-30	270	2	attributes	attribute	NOUN
gujaf-30	270	3	and	and	CCONJ
gujaf-30	270	4	audit	audit	NOUN
gujaf-30	270	5	pricing	pricing	NOUN
gujaf-30	270	6	.	.	PUNCT
gujaf-30	271	1	international	international	ADJ
gujaf-30	271	2	journal	journal	NOUN
gujaf-30	271	3	of	of	ADP
gujaf-30	271	4	social	social	ADJ
gujaf-30	271	5	sciences	sciences	PROPN
gujaf-30	271	6	and	and	CCONJ
gujaf-30	271	7	management	management	NOUN
gujaf-30	271	8	research	research	NOUN
gujaf-30	271	9	,	,	PUNCT
gujaf-30	271	10	vol	vol	NOUN
gujaf-30	271	11	.	.	PROPN
gujaf-30	271	12	5	5	NUM
gujaf-30	271	13	no	no	NOUN
gujaf-30	271	14	.	.	NOUN
gujaf-30	272	1	2	2	X
gujaf-30	272	2	.	.	X
gujaf-30	272	3	pratt	pratt	PROPN
gujaf-30	272	4	,	,	PUNCT
gujaf-30	272	5	j.	j.	PROPN
gujaf-30	272	6	&	&	CCONJ
gujaf-30	272	7	stice	stice	PROPN
gujaf-30	272	8	,	,	PUNCT
gujaf-30	272	9	j	j	PROPN
gujaf-30	272	10	.d	.d	PROPN
gujaf-30	272	11	.	.	PUNCT
gujaf-30	273	1	(	(	PUNCT
gujaf-30	273	2	1994	1994	NUM
gujaf-30	273	3	)	)	PUNCT
gujaf-30	273	4	.	.	PUNCT
gujaf-30	274	1	the	the	DET
gujaf-30	274	2	effects	effect	NOUN
gujaf-30	274	3	of	of	ADP
gujaf-30	274	4	client	client	NOUN
gujaf-30	274	5	characteristics	characteristic	NOUN
gujaf-30	274	6	on	on	ADP
gujaf-30	274	7	auditor	auditor	NOUN
gujaf-30	274	8	litigation	litigation	NOUN
gujaf-30	274	9	risk	risk	NOUN
gujaf-30	274	10	judgments	judgment	NOUN
gujaf-30	274	11	,	,	PUNCT
gujaf-30	274	12	required	require	VERB
gujaf-30	274	13	audit	audit	NOUN
gujaf-30	274	14	evidence	evidence	NOUN
gujaf-30	274	15	,	,	PUNCT
gujaf-30	274	16	and	and	CCONJ
gujaf-30	274	17	recommended	recommend	VERB
gujaf-30	274	18	audit	audit	NOUN
gujaf-30	274	19	fees	fee	NOUN
gujaf-30	274	20	.	.	PUNCT
gujaf-30	275	1	the	the	DET
gujaf-30	275	2	accounting	accounting	NOUN
gujaf-30	275	3	review	review	NOUN
gujaf-30	275	4	.	.	PUNCT
gujaf-30	276	1	vol	vol	NOUN
gujaf-30	276	2	.	.	PROPN
gujaf-30	277	1	69	69	NUM
gujaf-30	277	2	no	no	INTJ
gujaf-30	277	3	.	.	PUNCT
gujaf-30	278	1	4,pp	4,pp	PROPN
gujaf-30	278	2	639	639	NUM
gujaf-30	278	3	-	-	SYM
gujaf-30	278	4	656	656	NUM
gujaf-30	278	5	.	.	PUNCT
gujaf-30	279	1	santhosh	santhosh	PROPN
gujaf-30	279	2	,	,	PUNCT
gujaf-30	279	3	n.	n.	PROPN
gujaf-30	279	4	&	&	CCONJ
gujaf-30	279	5	ganesh	ganesh	PROPN
gujaf-30	279	6	,	,	PUNCT
gujaf-30	279	7	r.	r.	PROPN
gujaf-30	279	8	s.	s.	PROPN
gujaf-30	279	9	(	(	PUNCT
gujaf-30	279	10	2020	2020	NUM
gujaf-30	279	11	)	)	PUNCT
gujaf-30	279	12	.	.	PUNCT
gujaf-30	280	1	determinants	determinant	NOUN
gujaf-30	280	2	of	of	ADP
gujaf-30	280	3	audit	audit	NOUN
gujaf-30	280	4	fees	fee	NOUN
gujaf-30	280	5	:	:	PUNCT
gujaf-30	280	6	evidence	evidence	NOUN
gujaf-30	280	7	from	from	ADP
gujaf-30	280	8	companies	company	NOUN
gujaf-30	280	9	listed	list	VERB
gujaf-30	280	10	in	in	ADP
gujaf-30	280	11	the	the	DET
gujaf-30	280	12	industrial	industrial	ADJ
gujaf-30	280	13	sector	sector	NOUN
gujaf-30	280	14	of	of	ADP
gujaf-30	280	15	muscat	muscat	PROPN
gujaf-30	280	16	securities	security	NOUN
gujaf-30	280	17	market	market	NOUN
gujaf-30	280	18	,	,	PUNCT
gujaf-30	280	19	journal	journal	NOUN
gujaf-30	280	20	of	of	ADP
gujaf-30	280	21	critical	critical	ADJ
gujaf-30	280	22	reviews	review	NOUN
gujaf-30	280	23	,	,	PUNCT
gujaf-30	280	24	vol	vol	NOUN
gujaf-30	280	25	.	.	PROPN
gujaf-30	280	26	7	7	NUM
gujaf-30	281	1	no	no	NOUN
gujaf-30	281	2	.	.	NOUN
gujaf-30	282	1	3	3	X
gujaf-30	282	2	.	.	X
gujaf-30	282	3	pp	pp	ADJ
gujaf-30	282	4	.	.	PUNCT
gujaf-30	283	1	33	33	NUM
gujaf-30	283	2	-	-	SYM
gujaf-30	283	3	36	36	NUM
gujaf-30	283	4	.	.	PUNCT
gujaf-30	283	5	shiyi	shiyi	PROPN
gujaf-30	283	6	,	,	PUNCT
gujaf-30	283	7	s.	s.	PROPN
gujaf-30	283	8	&	&	CCONJ
gujaf-30	283	9	jeyaraj	jeyaraj	PROPN
gujaf-30	283	10	,	,	PUNCT
gujaf-30	283	11	s.	s.	PROPN
gujaf-30	283	12	s.	s.	PROPN
gujaf-30	283	13	(	(	PUNCT
gujaf-30	283	14	2017	2017	NUM
gujaf-30	283	15	)	)	PUNCT
gujaf-30	283	16	.	.	PUNCT
gujaf-30	284	1	relation	relation	NOUN
gujaf-30	284	2	between	between	ADP
gujaf-30	284	3	audit	audit	NOUN
gujaf-30	284	4	risk	risk	NOUN
gujaf-30	284	5	and	and	CCONJ
gujaf-30	284	6	audit	audit	NOUN
gujaf-30	284	7	fees	fee	NOUN
gujaf-30	284	8	evidence	evidence	NOUN
gujaf-30	284	9	from	from	ADP
gujaf-30	284	10	listed	list	VERB
gujaf-30	284	11	firms	firm	NOUN
gujaf-30	284	12	in	in	ADP
gujaf-30	284	13	the	the	DET
gujaf-30	284	14	us	us	PROPN
gujaf-30	284	15	.	.	PUNCT
gujaf-30	285	1	european	european	PROPN
gujaf-30	285	2	journal	journal	PROPN
gujaf-30	285	3	of	of	ADP
gujaf-30	285	4	accounting	accounting	NOUN
gujaf-30	285	5	,	,	PUNCT
gujaf-30	285	6	auditing	auditing	NOUN
gujaf-30	285	7	and	and	CCONJ
gujaf-30	285	8	finance	finance	NOUN
gujaf-30	285	9	research	research	NOUN
gujaf-30	285	10	,	,	PUNCT
gujaf-30	285	11	vol.5	vol.5	PROPN
gujaf-30	285	12	,	,	PUNCT
gujaf-30	285	13	no.5	no.5	PROPN
gujaf-30	285	14	,	,	PUNCT
gujaf-30	285	15	pp.78	pp.78	NOUN
gujaf-30	285	16	-	-	PUNCT
gujaf-30	285	17	110	110	NUM
gujaf-30	285	18	.	.	PUNCT
gujaf-30	286	1	simunic	simunic	PROPN
gujaf-30	286	2	,	,	PUNCT
gujaf-30	286	3	d.	d.	PROPN
gujaf-30	286	4	a.	a.	PROPN
gujaf-30	286	5	(	(	PUNCT
gujaf-30	286	6	1980	1980	NUM
gujaf-30	286	7	)	)	PUNCT
gujaf-30	286	8	.	.	PUNCT
gujaf-30	287	1	the	the	DET
gujaf-30	287	2	pricing	pricing	NOUN
gujaf-30	287	3	of	of	ADP
gujaf-30	287	4	audit	audit	NOUN
gujaf-30	287	5	services	service	NOUN
gujaf-30	287	6	:	:	PUNCT
gujaf-30	287	7	theory	theory	NOUN
gujaf-30	287	8	and	and	CCONJ
gujaf-30	287	9	evidence	evidence	NOUN
gujaf-30	287	10	.	.	PUNCT
gujaf-30	288	1	journal	journal	NOUN
gujaf-30	288	2	of	of	ADP
gujaf-30	288	3	accounting	accounting	NOUN
gujaf-30	288	4	research	research	NOUN
gujaf-30	288	5	.	.	PUNCT
gujaf-30	289	1	18(1	18(1	X
gujaf-30	289	2	)	)	PUNCT
gujaf-30	289	3	,	,	PUNCT
gujaf-30	289	4	161–190	161–190	NUM
gujaf-30	289	5	.	.	PUNCT
gujaf-30	290	1	steward	steward	PROPN
gujaf-30	290	2	,	,	PUNCT
gujaf-30	290	3	j.	j.	PROPN
gujaf-30	290	4	and	and	CCONJ
gujaf-30	290	5	munro	munro	PROPN
gujaf-30	290	6	,	,	PUNCT
gujaf-30	290	7	l.	l.	PROPN
gujaf-30	290	8	(	(	PUNCT
gujaf-30	290	9	2007	2007	NUM
gujaf-30	290	10	)	)	PUNCT
gujaf-30	290	11	.	.	PUNCT
gujaf-30	291	1	the	the	DET
gujaf-30	291	2	impact	impact	NOUN
gujaf-30	291	3	of	of	ADP
gujaf-30	291	4	audit	audit	NOUN
gujaf-30	291	5	committee	committee	NOUN
gujaf-30	291	6	existence	existence	NOUN
gujaf-30	291	7	and	and	CCONJ
gujaf-30	291	8	audit	audit	NOUN
gujaf-30	291	9	committee	committee	NOUN
gujaf-30	291	10	meeting	meeting	NOUN
gujaf-30	291	11	frequency	frequency	NOUN
gujaf-30	291	12	on	on	ADP
gujaf-30	291	13	the	the	DET
gujaf-30	291	14	external	external	ADJ
gujaf-30	291	15	audit	audit	NOUN
gujaf-30	291	16	:	:	PUNCT
gujaf-30	291	17	perceptions	perception	NOUN
gujaf-30	291	18	of	of	ADP
gujaf-30	291	19	australian	australian	ADJ
gujaf-30	291	20	auditors	auditor	NOUN
gujaf-30	291	21	.	.	PUNCT
gujaf-30	292	1	international	international	ADJ
gujaf-30	292	2	journal	journal	NOUN
gujaf-30	292	3	of	of	ADP
gujaf-30	292	4	auditing	auditing	NOUN
gujaf-30	292	5	.	.	PUNCT
gujaf-30	293	1	vol	vol	NOUN
gujaf-30	293	2	.	.	PROPN
gujaf-30	294	1	1	1	NUM
gujaf-30	294	2	,	,	PUNCT
gujaf-30	294	3	pp	pp	ADV
gujaf-30	294	4	51	51	NUM
gujaf-30	294	5	–	–	PUNCT
gujaf-30	294	6	69	69	NUM
gujaf-30	294	7	.	.	PUNCT
gujaf-30	295	1	sun	sun	PROPN
gujaf-30	295	2	j.	j.	PROPN
gujaf-30	295	3	and	and	CCONJ
gujaf-30	295	4	liu	liu	PROPN
gujaf-30	295	5	,	,	PUNCT
gujaf-30	295	6	g.	g.	PROPN
gujaf-30	295	7	(	(	PUNCT
gujaf-30	295	8	2011).client	2011).client	NOUN
gujaf-30	295	9	-	-	PUNCT
gujaf-30	295	10	specific	specific	ADJ
gujaf-30	295	11	litigation	litigation	NOUN
gujaf-30	295	12	risk	risk	NOUN
gujaf-30	295	13	and	and	CCONJ
gujaf-30	295	14	audit	audit	VERB
gujaf-30	295	15	quality	quality	NOUN
gujaf-30	295	16	differentiation.the	differentiation.the	DET
gujaf-30	295	17	official	official	ADJ
gujaf-30	295	18	journal	journal	NOUN
gujaf-30	295	19	of	of	ADP
gujaf-30	295	20	the	the	DET
gujaf-30	295	21	institute	institute	PROPN
gujaf-30	295	22	of	of	ADP
gujaf-30	295	23	chartered	charter	VERB
gujaf-30	295	24	accountants	accountant	NOUN
gujaf-30	295	25	of	of	ADP
gujaf-30	295	26	nigeria	nigeria	PROPN
gujaf-30	295	27	47(4	47(4	NUM
gujaf-30	295	28	)	)	PUNCT
gujaf-30	295	29	27	27	NUM
gujaf-30	295	30	-	-	SYM
gujaf-30	295	31	33	33	NUM
gujaf-30	295	32	urhoghide	urhoghide	NOUN
gujaf-30	295	33	,	,	PUNCT
gujaf-30	295	34	r.	r.	PROPN
gujaf-30	295	35	o	o	PROPN
gujaf-30	295	36	&	&	CCONJ
gujaf-30	295	37	izedonmi	izedonmi	PROPN
gujaf-30	295	38	,	,	PUNCT
gujaf-30	295	39	f.o.i	f.o.i	NOUN
gujaf-30	295	40	.	.	PUNCT
gujaf-30	295	41	(	(	PUNCT
gujaf-30	295	42	2015	2015	NUM
gujaf-30	295	43	)	)	PUNCT
gujaf-30	295	44	.	.	PUNCT
gujaf-30	296	1	an	an	DET
gujaf-30	296	2	empirical	empirical	ADJ
gujaf-30	296	3	investigation	investigation	NOUN
gujaf-30	296	4	of	of	ADP
gujaf-30	296	5	audit	audit	NOUN
gujaf-30	296	6	fee	fee	NOUN
gujaf-30	296	7	determinants	determinant	NOUN
gujaf-30	296	8	in	in	ADP
gujaf-30	296	9	nigeria	nigeria	PROPN
gujaf-30	296	10	,	,	PUNCT
gujaf-30	296	11	international	international	ADJ
gujaf-30	296	12	journal	journal	NOUN
gujaf-30	296	13	of	of	ADP
gujaf-30	296	14	business	business	NOUN
gujaf-30	296	15	and	and	CCONJ
gujaf-30	296	16	social	social	ADJ
gujaf-30	296	17	research	research	NOUN
gujaf-30	296	18	,	,	PUNCT
gujaf-30	296	19	vol	vol	NOUN
gujaf-30	296	20	.	.	PROPN
gujaf-30	296	21	5	5	NUM
gujaf-30	297	1	no	no	NOUN
gujaf-30	297	2	.	.	NOUN
gujaf-30	297	3	8	8	NUM
gujaf-30	297	4	,	,	PUNCT
gujaf-30	297	5	pp	pp	ADJ
gujaf-30	297	6	.	.	PUNCT
gujaf-30	298	1	48	48	NUM
gujaf-30	298	2	-	-	SYM
gujaf-30	298	3	58	58	NUM
gujaf-30	298	4	.	.	PUNCT
gujaf-30	299	1	walther	walther	NOUN
gujaf-30	299	2	,	,	PUNCT
gujaf-30	299	3	b.	b.	PROPN
gujaf-30	299	4	l.	l.	PROPN
gujaf-30	299	5	c.	c.	PROPN
gujaf-30	299	6	,	,	PUNCT
gujaf-30	299	7	ivam	ivam	PROPN
gujaf-30	299	8	,	,	PUNCT
gujaf-30	299	9	r.	r.	PROPN
gujaf-30	299	10	p.	p.	PROPN
gujaf-30	299	11	&	&	CCONJ
gujaf-30	299	12	glauco	glauco	PROPN
gujaf-30	299	13	,	,	PUNCT
gujaf-30	299	14	p.	p.	NOUN
gujaf-30	299	15	s.	s.	PROPN
gujaf-30	299	16	(	(	PUNCT
gujaf-30	299	17	2015	2015	NUM
gujaf-30	299	18	)	)	PUNCT
gujaf-30	299	19	.	.	PUNCT
gujaf-30	300	1	determinants	determinant	NOUN
gujaf-30	300	2	of	of	ADP
gujaf-30	300	3	audit	audit	NOUN
gujaf-30	300	4	fees	fee	NOUN
gujaf-30	300	5	;	;	PUNCT
gujaf-30	300	6	a	a	DET
gujaf-30	300	7	study	study	NOUN
gujaf-30	300	8	in	in	ADP
gujaf-30	300	9	the	the	DET
gujaf-30	300	10	companies	company	NOUN
gujaf-30	300	11	listed	list	VERB
gujaf-30	300	12	on	on	ADP
gujaf-30	300	13	the	the	DET
gujaf-30	300	14	bm	bm	PROPN
gujaf-30	300	15	&	&	CCONJ
gujaf-30	300	16	fbovespa	fbovespa	PROPN
gujaf-30	300	17	,	,	PUNCT
gujaf-30	300	18	brazil	brazil	PROPN
gujaf-30	300	19	.	.	PUNCT
gujaf-30	301	1	usp	usp	PROPN
gujaf-30	301	2	,	,	PUNCT
gujaf-30	301	3	são	são	PROPN
gujaf-30	301	4	paulo	paulo	PROPN
gujaf-30	301	5	,	,	PUNCT
gujaf-30	301	6	vol	vol	NOUN
gujaf-30	301	7	.	.	PROPN
gujaf-30	301	8	26	26	NUM
gujaf-30	301	9	,	,	PUNCT
gujaf-30	301	10	no	no	INTJ
gujaf-30	301	11	.	.	NOUN
gujaf-30	301	12	69	69	NUM
gujaf-30	301	13	,	,	PUNCT
gujaf-30	301	14	pp	pp	ADJ
gujaf-30	301	15	.	.	PUNCT
gujaf-30	302	1	261	261	NUM
gujaf-30	302	2	-	-	SYM
gujaf-30	302	3	273	273	NUM