id	sid	tid	token	lemma	pos
gujaf-324	1	1	gusau	gusau	PROPN
gujaf-324	1	2	journal	journal	NOUN
gujaf-324	1	3	of	of	ADP
gujaf-324	1	4	accounting	accounting	NOUN
gujaf-324	1	5	and	and	CCONJ
gujaf-324	1	6	finance	finance	NOUN
gujaf-324	1	7	,	,	PUNCT
gujaf-324	1	8	vol	vol	NOUN
gujaf-324	1	9	.	.	PROPN
gujaf-324	1	10	5	5	NUM
gujaf-324	1	11	,	,	PUNCT
gujaf-324	1	12	issue	issue	NOUN
gujaf-324	1	13	2	2	NUM
gujaf-324	1	14	,	,	PUNCT
gujaf-324	1	15	october	october	PROPN
gujaf-324	1	16	,	,	PUNCT
gujaf-324	1	17	2024	2024	NUM
gujaf-324	1	18	i	i	PRON
gujaf-324	1	19	gusau	gusau	PROPN
gujaf-324	1	20	journal	journal	NOUN
gujaf-324	1	21	of	of	ADP
gujaf-324	1	22	accounting	accounting	NOUN
gujaf-324	1	23	and	and	CCONJ
gujaf-324	1	24	finance	finance	NOUN
gujaf-324	1	25	(	(	PUNCT
gujaf-324	1	26	gujaf	gujaf	NOUN
gujaf-324	1	27	)	)	PUNCT
gujaf-324	1	28	vol	vol	NOUN
gujaf-324	1	29	.	.	NOUN
gujaf-324	2	1	5	5	NUM
gujaf-324	2	2	issue	issue	NOUN
gujaf-324	2	3	2	2	NUM
gujaf-324	2	4	,	,	PUNCT
gujaf-324	2	5	october	october	PROPN
gujaf-324	2	6	,	,	PUNCT
gujaf-324	2	7	2024	2024	NUM
gujaf-324	2	8	issn	issn	X
gujaf-324	2	9	:	:	PUNCT
gujaf-324	2	10	2756	2756	NUM
gujaf-324	2	11	-	-	PUNCT
gujaf-324	2	12	665x	665x	NOUN
gujaf-324	2	13	a	a	DET
gujaf-324	2	14	publication	publication	NOUN
gujaf-324	2	15	of	of	ADP
gujaf-324	2	16	department	department	NOUN
gujaf-324	2	17	of	of	ADP
gujaf-324	2	18	accounting	accounting	NOUN
gujaf-324	2	19	and	and	CCONJ
gujaf-324	2	20	finance	finance	NOUN
gujaf-324	2	21	,	,	PUNCT
gujaf-324	2	22	faculty	faculty	NOUN
gujaf-324	2	23	of	of	ADP
gujaf-324	2	24	management	management	NOUN
gujaf-324	2	25	and	and	CCONJ
gujaf-324	2	26	social	social	ADJ
gujaf-324	2	27	sciences	science	NOUN
gujaf-324	2	28	,	,	PUNCT
gujaf-324	2	29	federal	federal	ADJ
gujaf-324	2	30	university	university	NOUN
gujaf-324	2	31	gusau	gusau	NOUN
gujaf-324	2	32	,	,	PUNCT
gujaf-324	2	33	zamfara	zamfara	PROPN
gujaf-324	2	34	state	state	PROPN
gujaf-324	2	35	-nigeria	-nigeria	PROPN
gujaf-324	2	36	gusau	gusau	ADJ
gujaf-324	2	37	journal	journal	NOUN
gujaf-324	2	38	of	of	ADP
gujaf-324	2	39	accounting	accounting	NOUN
gujaf-324	2	40	and	and	CCONJ
gujaf-324	2	41	finance	finance	NOUN
gujaf-324	2	42	,	,	PUNCT
gujaf-324	2	43	vol	vol	NOUN
gujaf-324	2	44	.	.	PROPN
gujaf-324	2	45	5	5	NUM
gujaf-324	2	46	,	,	PUNCT
gujaf-324	2	47	issue	issue	NOUN
gujaf-324	2	48	2	2	NUM
gujaf-324	2	49	,	,	PUNCT
gujaf-324	2	50	october	october	PROPN
gujaf-324	2	51	,	,	PUNCT
gujaf-324	2	52	2024	2024	NUM
gujaf-324	2	53	ii	ii	NUM
gujaf-324	2	54	©	©	PROPN
gujaf-324	2	55	department	department	PROPN
gujaf-324	2	56	of	of	ADP
gujaf-324	2	57	accounting	accounting	NOUN
gujaf-324	2	58	and	and	CCONJ
gujaf-324	2	59	finance	finance	NOUN
gujaf-324	2	60	vol	vol	NOUN
gujaf-324	2	61	.	.	PUNCT
gujaf-324	2	62	5	5	NUM
gujaf-324	2	63	issue	issue	NOUN
gujaf-324	2	64	2	2	NUM
gujaf-324	2	65	october	october	PROPN
gujaf-324	2	66	,	,	PUNCT
gujaf-324	2	67	2024	2024	NUM
gujaf-324	2	68	issn	issn	X
gujaf-324	2	69	:	:	PUNCT
gujaf-324	2	70	2756	2756	NUM
gujaf-324	2	71	-	-	PUNCT
gujaf-324	2	72	665x	665x	NOUN
gujaf-324	2	73	a	a	DET
gujaf-324	2	74	publication	publication	NOUN
gujaf-324	2	75	of	of	ADP
gujaf-324	2	76	department	department	NOUN
gujaf-324	2	77	of	of	ADP
gujaf-324	2	78	accounting	accounting	NOUN
gujaf-324	2	79	and	and	CCONJ
gujaf-324	2	80	finance	finance	NOUN
gujaf-324	2	81	,	,	PUNCT
gujaf-324	2	82	faculty	faculty	NOUN
gujaf-324	2	83	of	of	ADP
gujaf-324	2	84	management	management	NOUN
gujaf-324	2	85	and	and	CCONJ
gujaf-324	2	86	social	social	ADJ
gujaf-324	2	87	sciences	science	NOUN
gujaf-324	2	88	,	,	PUNCT
gujaf-324	2	89	federal	federal	ADJ
gujaf-324	2	90	university	university	NOUN
gujaf-324	2	91	gusau	gusau	NOUN
gujaf-324	2	92	,	,	PUNCT
gujaf-324	2	93	zamfara	zamfara	PROPN
gujaf-324	2	94	state	state	NOUN
gujaf-324	2	95	-nigeria	-nigeria	PROPN
gujaf-324	2	96	all	all	DET
gujaf-324	2	97	rights	right	NOUN
gujaf-324	2	98	reserved	reserve	VERB
gujaf-324	2	99	except	except	SCONJ
gujaf-324	2	100	for	for	ADP
gujaf-324	2	101	academic	academic	ADJ
gujaf-324	2	102	purposes	purpose	NOUN
gujaf-324	2	103	no	no	DET
gujaf-324	2	104	part	part	NOUN
gujaf-324	2	105	or	or	CCONJ
gujaf-324	2	106	whole	whole	NOUN
gujaf-324	2	107	of	of	ADP
gujaf-324	2	108	this	this	DET
gujaf-324	2	109	publication	publication	NOUN
gujaf-324	2	110	is	be	AUX
gujaf-324	2	111	allowed	allow	VERB
gujaf-324	2	112	to	to	PART
gujaf-324	2	113	be	be	AUX
gujaf-324	2	114	reproduced	reproduce	VERB
gujaf-324	2	115	,	,	PUNCT
gujaf-324	2	116	stored	store	VERB
gujaf-324	2	117	in	in	ADP
gujaf-324	2	118	a	a	DET
gujaf-324	2	119	retrieval	retrieval	NOUN
gujaf-324	2	120	system	system	NOUN
gujaf-324	2	121	or	or	CCONJ
gujaf-324	2	122	transmitted	transmit	VERB
gujaf-324	2	123	in	in	ADP
gujaf-324	2	124	any	any	DET
gujaf-324	2	125	form	form	NOUN
gujaf-324	2	126	or	or	CCONJ
gujaf-324	2	127	by	by	ADP
gujaf-324	2	128	any	any	DET
gujaf-324	2	129	means	mean	NOUN
gujaf-324	2	130	be	be	AUX
gujaf-324	2	131	it	it	PRON
gujaf-324	2	132	mechanical	mechanical	ADJ
gujaf-324	2	133	,	,	PUNCT
gujaf-324	2	134	electrical	electrical	ADJ
gujaf-324	2	135	,	,	PUNCT
gujaf-324	2	136	photocopying	photocopying	NOUN
gujaf-324	2	137	,	,	PUNCT
gujaf-324	2	138	recording	recording	NOUN
gujaf-324	2	139	or	or	CCONJ
gujaf-324	2	140	otherwise	otherwise	ADV
gujaf-324	2	141	,	,	PUNCT
gujaf-324	2	142	without	without	ADP
gujaf-324	2	143	prior	prior	ADJ
gujaf-324	2	144	permission	permission	NOUN
gujaf-324	2	145	of	of	ADP
gujaf-324	2	146	the	the	DET
gujaf-324	2	147	copyright	copyright	NOUN
gujaf-324	2	148	owner	owner	NOUN
gujaf-324	2	149	.	.	PUNCT
gujaf-324	3	1	published	publish	VERB
gujaf-324	3	2	and	and	CCONJ
gujaf-324	3	3	printed	print	VERB
gujaf-324	3	4	by	by	ADP
gujaf-324	3	5	:	:	PUNCT
gujaf-324	3	6	ahmadu	ahmadu	PROPN
gujaf-324	3	7	bello	bello	PROPN
gujaf-324	3	8	university	university	PROPN
gujaf-324	3	9	press	press	NOUN
gujaf-324	3	10	limited	limit	VERB
gujaf-324	3	11	,	,	PUNCT
gujaf-324	3	12	zaria	zaria	PROPN
gujaf-324	3	13	kaduna	kaduna	PROPN
gujaf-324	3	14	state	state	PROPN
gujaf-324	3	15	,	,	PUNCT
gujaf-324	3	16	nigeria	nigeria	PROPN
gujaf-324	3	17	.	.	PUNCT
gujaf-324	4	1	tel	tel	ADP
gujaf-324	4	2	:	:	PUNCT
gujaf-324	4	3	08065949711	08065949711	NUM
gujaf-324	4	4	,	,	PUNCT
gujaf-324	4	5	069	069	NUM
gujaf-324	4	6	-	-	SYM
gujaf-324	4	7	879121	879121	NUM
gujaf-324	4	8	e	e	NOUN
gujaf-324	4	9	-	-	NOUN
gujaf-324	4	10	mail	mail	NOUN
gujaf-324	4	11	:	:	PUNCT
gujaf-324	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-324	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-324	5	1	website	website	NOUN
gujaf-324	5	2	:	:	PUNCT
gujaf-324	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-324	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-324	5	5	gusau	gusau	PROPN
gujaf-324	5	6	journal	journal	PROPN
gujaf-324	5	7	of	of	ADP
gujaf-324	5	8	accounting	accounting	NOUN
gujaf-324	5	9	and	and	CCONJ
gujaf-324	5	10	finance	finance	NOUN
gujaf-324	5	11	,	,	PUNCT
gujaf-324	5	12	vol	vol	NOUN
gujaf-324	5	13	.	.	PROPN
gujaf-324	5	14	5	5	NUM
gujaf-324	5	15	,	,	PUNCT
gujaf-324	5	16	issue	issue	NOUN
gujaf-324	5	17	2	2	NUM
gujaf-324	5	18	,	,	PUNCT
gujaf-324	5	19	october	october	PROPN
gujaf-324	5	20	,	,	PUNCT
gujaf-324	5	21	2024	2024	NUM
gujaf-324	5	22	iii	iii	NUM
gujaf-324	5	23	editorial	editorial	PROPN
gujaf-324	5	24	board	board	NOUN
gujaf-324	5	25	editor	editor	NOUN
gujaf-324	5	26	-	-	PUNCT
gujaf-324	5	27	in	in	ADP
gujaf-324	5	28	-	-	PUNCT
gujaf-324	5	29	chief	chief	NOUN
gujaf-324	5	30	:	:	PUNCT
gujaf-324	5	31	prof	prof	PROPN
gujaf-324	5	32	.	.	PUNCT
gujaf-324	5	33	shehu	shehu	PROPN
gujaf-324	5	34	usman	usman	PROPN
gujaf-324	5	35	hassan	hassan	PROPN
gujaf-324	5	36	department	department	PROPN
gujaf-324	5	37	of	of	ADP
gujaf-324	5	38	accounting	accounting	PROPN
gujaf-324	5	39	,	,	PUNCT
gujaf-324	5	40	federal	federal	ADJ
gujaf-324	5	41	university	university	PROPN
gujaf-324	5	42	of	of	ADP
gujaf-324	5	43	kashere	kashere	PROPN
gujaf-324	5	44	,	,	PUNCT
gujaf-324	5	45	gombe	gombe	ADJ
gujaf-324	5	46	state	state	NOUN
gujaf-324	5	47	.	.	PUNCT
gujaf-324	6	1	associate	associate	NOUN
gujaf-324	6	2	editor	editor	NOUN
gujaf-324	6	3	:	:	PUNCT
gujaf-324	6	4	dr	dr	PROPN
gujaf-324	6	5	.	.	PROPN
gujaf-324	6	6	muhammad	muhammad	PROPN
gujaf-324	6	7	mustapha	mustapha	PROPN
gujaf-324	6	8	bagudo	bagudo	PROPN
gujaf-324	6	9	department	department	PROPN
gujaf-324	6	10	of	of	ADP
gujaf-324	6	11	accounting	accounting	PROPN
gujaf-324	6	12	,	,	PUNCT
gujaf-324	6	13	ahmadu	ahmadu	PROPN
gujaf-324	6	14	bello	bello	PROPN
gujaf-324	6	15	university	university	PROPN
gujaf-324	6	16	zaria	zaria	PROPN
gujaf-324	6	17	,	,	PUNCT
gujaf-324	6	18	kaduna	kaduna	PROPN
gujaf-324	6	19	state	state	PROPN
gujaf-324	6	20	.	.	PUNCT
gujaf-324	7	1	managing	manage	VERB
gujaf-324	7	2	editor	editor	NOUN
gujaf-324	7	3	:	:	PUNCT
gujaf-324	7	4	dr	dr	PROPN
gujaf-324	7	5	.	.	PROPN
gujaf-324	7	6	umar	umar	PROPN
gujaf-324	7	7	farouk	farouk	PROPN
gujaf-324	7	8	abdulkarim	abdulkarim	PROPN
gujaf-324	7	9	department	department	PROPN
gujaf-324	7	10	of	of	ADP
gujaf-324	7	11	accounting	accounting	NOUN
gujaf-324	7	12	and	and	CCONJ
gujaf-324	7	13	finance	finance	NOUN
gujaf-324	7	14	,	,	PUNCT
gujaf-324	7	15	federal	federal	ADJ
gujaf-324	7	16	university	university	NOUN
gujaf-324	7	17	gusau	gusau	PROPN
gujaf-324	7	18	,	,	PUNCT
gujaf-324	7	19	zamfara	zamfara	PROPN
gujaf-324	7	20	state	state	PROPN
gujaf-324	7	21	.	.	PUNCT
gujaf-324	8	1	editorial	editorial	PROPN
gujaf-324	8	2	board	board	NOUN
gujaf-324	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-324	8	4	modu	modu	PROPN
gujaf-324	8	5	kumshe	kumshe	PROPN
gujaf-324	8	6	department	department	PROPN
gujaf-324	8	7	of	of	ADP
gujaf-324	8	8	accounting	accounting	PROPN
gujaf-324	8	9	,	,	PUNCT
gujaf-324	8	10	university	university	NOUN
gujaf-324	8	11	of	of	ADP
gujaf-324	8	12	maiduguri	maiduguri	PROPN
gujaf-324	8	13	,	,	PUNCT
gujaf-324	8	14	borno	borno	PROPN
gujaf-324	8	15	state	state	PROPN
gujaf-324	8	16	.	.	PUNCT
gujaf-324	9	1	prof	prof	PROPN
gujaf-324	9	2	ugochukwu	ugochukwu	PROPN
gujaf-324	9	3	c.	c.	PROPN
gujaf-324	9	4	nzewi	nzewi	VERB
gujaf-324	9	5	department	department	PROPN
gujaf-324	9	6	of	of	ADP
gujaf-324	9	7	accounting	accounting	PROPN
gujaf-324	9	8	,	,	PUNCT
gujaf-324	9	9	paul	paul	PROPN
gujaf-324	9	10	university	university	PROPN
gujaf-324	9	11	awka	awka	NOUN
gujaf-324	9	12	,	,	PUNCT
gujaf-324	9	13	anambra	anambra	PROPN
gujaf-324	9	14	state	state	PROPN
gujaf-324	9	15	.	.	PUNCT
gujaf-324	10	1	prof	prof	PROPN
gujaf-324	10	2	kabir	kabir	PROPN
gujaf-324	10	3	tahir	tahir	PROPN
gujaf-324	10	4	hamid	hamid	PROPN
gujaf-324	10	5	department	department	PROPN
gujaf-324	10	6	of	of	ADP
gujaf-324	10	7	accounting	accounting	PROPN
gujaf-324	10	8	,	,	PUNCT
gujaf-324	10	9	bayero	bayero	PROPN
gujaf-324	10	10	university	university	PROPN
gujaf-324	10	11	,	,	PUNCT
gujaf-324	10	12	kano	kano	PROPN
gujaf-324	10	13	,	,	PUNCT
gujaf-324	10	14	kano	kano	PROPN
gujaf-324	10	15	state	state	PROPN
gujaf-324	10	16	.	.	PUNCT
gujaf-324	11	1	prof	prof	PROPN
gujaf-324	11	2	.	.	PUNCT
gujaf-324	12	1	ekoja	ekoja	PROPN
gujaf-324	12	2	b.	b.	PROPN
gujaf-324	12	3	ekoja	ekoja	PROPN
gujaf-324	12	4	department	department	PROPN
gujaf-324	12	5	of	of	ADP
gujaf-324	12	6	accounting	accounting	PROPN
gujaf-324	12	7	,	,	PUNCT
gujaf-324	12	8	university	university	PROPN
gujaf-324	12	9	of	of	ADP
gujaf-324	12	10	jos	jos	PROPN
gujaf-324	12	11	.	.	PROPN
gujaf-324	12	12	prof	prof	PROPN
gujaf-324	12	13	.	.	PUNCT
gujaf-324	13	1	clifford	clifford	PROPN
gujaf-324	13	2	ofurum	ofurum	PROPN
gujaf-324	13	3	department	department	PROPN
gujaf-324	13	4	of	of	ADP
gujaf-324	13	5	accounting	accounting	PROPN
gujaf-324	13	6	,	,	PUNCT
gujaf-324	13	7	university	university	NOUN
gujaf-324	13	8	of	of	ADP
gujaf-324	13	9	portharcourt	portharcourt	PROPN
gujaf-324	13	10	,	,	PUNCT
gujaf-324	13	11	rivers	river	NOUN
gujaf-324	13	12	state	state	PROPN
gujaf-324	13	13	.	.	PUNCT
gujaf-324	14	1	prof	prof	PROPN
gujaf-324	14	2	.	.	PUNCT
gujaf-324	15	1	ahmad	ahmad	PROPN
gujaf-324	15	2	bello	bello	PROPN
gujaf-324	15	3	dogarawa	dogarawa	PROPN
gujaf-324	15	4	department	department	PROPN
gujaf-324	15	5	of	of	ADP
gujaf-324	15	6	accounting	accounting	NOUN
gujaf-324	15	7	,	,	PUNCT
gujaf-324	15	8	ahmadu	ahmadu	PROPN
gujaf-324	15	9	bello	bello	PROPN
gujaf-324	15	10	university	university	PROPN
gujaf-324	15	11	zaria	zaria	PROPN
gujaf-324	15	12	.	.	PUNCT
gujaf-324	16	1	prof	prof	PROPN
gujaf-324	16	2	.	.	PUNCT
gujaf-324	17	1	yusuf	yusuf	PROPN
gujaf-324	17	2	.	.	PUNCT
gujaf-324	18	1	b.	b.	PROPN
gujaf-324	18	2	rahman	rahman	PROPN
gujaf-324	18	3	department	department	PROPN
gujaf-324	18	4	of	of	ADP
gujaf-324	18	5	accounting	accounting	PROPN
gujaf-324	18	6	,	,	PUNCT
gujaf-324	18	7	lagos	lagos	NOUN
gujaf-324	18	8	state	state	PROPN
gujaf-324	18	9	university	university	PROPN
gujaf-324	18	10	,	,	PUNCT
gujaf-324	18	11	lagos	lagos	NOUN
gujaf-324	18	12	state	state	NOUN
gujaf-324	18	13	.	.	PUNCT
gujaf-324	19	1	prof	prof	PROPN
gujaf-324	19	2	.	.	PUNCT
gujaf-324	20	1	suleiman	suleiman	PROPN
gujaf-324	20	2	a.	a.	PROPN
gujaf-324	20	3	s.	s.	PROPN
gujaf-324	20	4	aruwa	aruwa	PROPN
gujaf-324	20	5	department	department	PROPN
gujaf-324	20	6	of	of	ADP
gujaf-324	20	7	accounting	accounting	PROPN
gujaf-324	20	8	,	,	PUNCT
gujaf-324	20	9	nasarawa	nasarawa	PROPN
gujaf-324	20	10	state	state	PROPN
gujaf-324	20	11	university	university	PROPN
gujaf-324	20	12	,	,	PUNCT
gujaf-324	20	13	keffi	keffi	PROPN
gujaf-324	20	14	,	,	PUNCT
gujaf-324	20	15	nasarawa	nasarawa	PROPN
gujaf-324	20	16	state	state	PROPN
gujaf-324	20	17	.	.	PUNCT
gujaf-324	21	1	prof	prof	PROPN
gujaf-324	21	2	.	.	PUNCT
gujaf-324	22	1	muhammad	muhammad	PROPN
gujaf-324	22	2	junaidu	junaidu	PROPN
gujaf-324	22	3	kurawa	kurawa	PROPN
gujaf-324	22	4	department	department	PROPN
gujaf-324	22	5	of	of	ADP
gujaf-324	22	6	accounting	accounting	PROPN
gujaf-324	22	7	,	,	PUNCT
gujaf-324	22	8	bayero	bayero	PROPN
gujaf-324	22	9	university	university	PROPN
gujaf-324	22	10	kano	kano	PROPN
gujaf-324	22	11	,	,	PUNCT
gujaf-324	22	12	kano	kano	PROPN
gujaf-324	22	13	state	state	PROPN
gujaf-324	22	14	.	.	PUNCT
gujaf-324	23	1	prof	prof	PROPN
gujaf-324	23	2	.	.	PUNCT
gujaf-324	24	1	muhammad	muhammad	PROPN
gujaf-324	24	2	habibu	habibu	ADJ
gujaf-324	24	3	sabari	sabari	PROPN
gujaf-324	24	4	department	department	PROPN
gujaf-324	24	5	of	of	ADP
gujaf-324	24	6	accounting	accounting	NOUN
gujaf-324	24	7	,	,	PUNCT
gujaf-324	24	8	ahmadu	ahmadu	PROPN
gujaf-324	24	9	bello	bello	PROPN
gujaf-324	24	10	university	university	PROPN
gujaf-324	24	11	,	,	PUNCT
gujaf-324	24	12	zaria	zaria	PROPN
gujaf-324	24	13	.	.	PUNCT
gujaf-324	25	1	gusau	gusau	PROPN
gujaf-324	25	2	journal	journal	PROPN
gujaf-324	25	3	of	of	ADP
gujaf-324	25	4	accounting	accounting	NOUN
gujaf-324	25	5	and	and	CCONJ
gujaf-324	25	6	finance	finance	NOUN
gujaf-324	25	7	,	,	PUNCT
gujaf-324	25	8	vol	vol	NOUN
gujaf-324	25	9	.	.	PROPN
gujaf-324	25	10	5	5	NUM
gujaf-324	25	11	,	,	PUNCT
gujaf-324	25	12	issue	issue	NOUN
gujaf-324	25	13	2	2	NUM
gujaf-324	25	14	,	,	PUNCT
gujaf-324	25	15	october	october	PROPN
gujaf-324	25	16	,	,	PUNCT
gujaf-324	25	17	2024	2024	NUM
gujaf-324	25	18	iv	iv	NUM
gujaf-324	25	19	prof	prof	NOUN
gujaf-324	25	20	.	.	PUNCT
gujaf-324	26	1	okpanachi	okpanachi	PROPN
gujaf-324	26	2	joshua	joshua	PROPN
gujaf-324	26	3	department	department	PROPN
gujaf-324	26	4	of	of	ADP
gujaf-324	26	5	accounting	accounting	NOUN
gujaf-324	26	6	and	and	CCONJ
gujaf-324	26	7	management	management	NOUN
gujaf-324	26	8	,	,	PUNCT
gujaf-324	26	9	nigerian	nigerian	ADJ
gujaf-324	26	10	defence	defence	PROPN
gujaf-324	26	11	academy	academy	PROPN
gujaf-324	26	12	,	,	PUNCT
gujaf-324	26	13	kaduna	kaduna	PROPN
gujaf-324	26	14	.	.	PROPN
gujaf-324	26	15	prof	prof	PROPN
gujaf-324	26	16	.	.	PUNCT
gujaf-324	27	1	hassan	hassan	PROPN
gujaf-324	27	2	ibrahim	ibrahim	PROPN
gujaf-324	27	3	department	department	PROPN
gujaf-324	27	4	of	of	ADP
gujaf-324	27	5	accounting	accounting	PROPN
gujaf-324	27	6	,	,	PUNCT
gujaf-324	27	7	ibb	ibb	NOUN
gujaf-324	27	8	university	university	NOUN
gujaf-324	27	9	,	,	PUNCT
gujaf-324	27	10	lapai	lapai	NOUN
gujaf-324	27	11	,	,	PUNCT
gujaf-324	27	12	niger	niger	NOUN
gujaf-324	27	13	state	state	NOUN
gujaf-324	27	14	.	.	PUNCT
gujaf-324	28	1	prof	prof	PROPN
gujaf-324	28	2	.	.	PUNCT
gujaf-324	29	1	ifeoma	ifeoma	PROPN
gujaf-324	29	2	mary	mary	PROPN
gujaf-324	29	3	okwo	okwo	PROPN
gujaf-324	29	4	department	department	PROPN
gujaf-324	29	5	of	of	ADP
gujaf-324	29	6	accounting	accounting	PROPN
gujaf-324	29	7	,	,	PUNCT
gujaf-324	29	8	enugu	enugu	PROPN
gujaf-324	29	9	state	state	PROPN
gujaf-324	29	10	university	university	PROPN
gujaf-324	29	11	of	of	ADP
gujaf-324	29	12	science	science	NOUN
gujaf-324	29	13	and	and	CCONJ
gujaf-324	29	14	technology	technology	NOUN
gujaf-324	29	15	,	,	PUNCT
gujaf-324	29	16	enugu	enugu	PROPN
gujaf-324	29	17	state	state	PROPN
gujaf-324	29	18	.	.	PUNCT
gujaf-324	30	1	prof	prof	PROPN
gujaf-324	30	2	.	.	PROPN
gujaf-324	31	1	aminu	aminu	PROPN
gujaf-324	31	2	isah	isah	PROPN
gujaf-324	31	3	department	department	PROPN
gujaf-324	31	4	of	of	ADP
gujaf-324	31	5	accounting	accounting	PROPN
gujaf-324	31	6	,	,	PUNCT
gujaf-324	31	7	bayero	bayero	PROPN
gujaf-324	31	8	university	university	PROPN
gujaf-324	31	9	,	,	PUNCT
gujaf-324	31	10	kano	kano	PROPN
gujaf-324	31	11	,	,	PUNCT
gujaf-324	31	12	kano	kano	PROPN
gujaf-324	31	13	state	state	PROPN
gujaf-324	31	14	.	.	PUNCT
gujaf-324	32	1	prof	prof	PROPN
gujaf-324	32	2	.	.	PUNCT
gujaf-324	33	1	ahmadu	ahmadu	PROPN
gujaf-324	33	2	bello	bello	PROPN
gujaf-324	33	3	department	department	PROPN
gujaf-324	33	4	of	of	ADP
gujaf-324	33	5	accounting	accounting	NOUN
gujaf-324	33	6	,	,	PUNCT
gujaf-324	33	7	ahmadu	ahmadu	PROPN
gujaf-324	33	8	bello	bello	PROPN
gujaf-324	33	9	university	university	PROPN
gujaf-324	33	10	,	,	PUNCT
gujaf-324	33	11	zaria	zaria	PROPN
gujaf-324	33	12	.	.	PUNCT
gujaf-324	34	1	prof	prof	PROPN
gujaf-324	34	2	.	.	PUNCT
gujaf-324	35	1	musa	musa	PROPN
gujaf-324	35	2	yelwa	yelwa	PROPN
gujaf-324	35	3	abubakar	abubakar	PROPN
gujaf-324	35	4	department	department	PROPN
gujaf-324	35	5	of	of	ADP
gujaf-324	35	6	accounting	accounting	PROPN
gujaf-324	35	7	,	,	PUNCT
gujaf-324	35	8	usmanu	usmanu	PROPN
gujaf-324	35	9	danfodiyo	danfodiyo	PROPN
gujaf-324	35	10	university	university	PROPN
gujaf-324	35	11	,	,	PUNCT
gujaf-324	35	12	sokoto	sokoto	PROPN
gujaf-324	35	13	state	state	PROPN
gujaf-324	35	14	.	.	PUNCT
gujaf-324	36	1	prof	prof	PROPN
gujaf-324	36	2	.	.	PUNCT
gujaf-324	37	1	salisu	salisu	PROPN
gujaf-324	37	2	abubakar	abubakar	PROPN
gujaf-324	37	3	department	department	PROPN
gujaf-324	37	4	of	of	ADP
gujaf-324	37	5	accounting	accounting	NOUN
gujaf-324	37	6	,	,	PUNCT
gujaf-324	37	7	ahmadu	ahmadu	PROPN
gujaf-324	37	8	bello	bello	PROPN
gujaf-324	37	9	university	university	PROPN
gujaf-324	37	10	zaria	zaria	PROPN
gujaf-324	37	11	,	,	PUNCT
gujaf-324	37	12	kaduna	kaduna	PROPN
gujaf-324	37	13	state	state	PROPN
gujaf-324	37	14	.	.	PUNCT
gujaf-324	38	1	prof	prof	PROPN
gujaf-324	38	2	.	.	PUNCT
gujaf-324	39	1	isaq	isaq	PROPN
gujaf-324	39	2	alhaji	alhaji	PROPN
gujaf-324	39	3	samaila	samaila	PROPN
gujaf-324	39	4	department	department	PROPN
gujaf-324	39	5	of	of	ADP
gujaf-324	39	6	accounting	accounting	PROPN
gujaf-324	39	7	,	,	PUNCT
gujaf-324	39	8	bayero	bayero	PROPN
gujaf-324	39	9	university	university	NOUN
gujaf-324	39	10	,	,	PUNCT
gujaf-324	39	11	kano	kano	PROPN
gujaf-324	39	12	state	state	PROPN
gujaf-324	39	13	.	.	PUNCT
gujaf-324	40	1	prof	prof	PROPN
gujaf-324	40	2	.	.	PUNCT
gujaf-324	41	1	sunusi	sunusi	PROPN
gujaf-324	41	2	sa'ad	sa'ad	PROPN
gujaf-324	41	3	ahmad	ahmad	PROPN
gujaf-324	41	4	department	department	PROPN
gujaf-324	41	5	of	of	ADP
gujaf-324	41	6	accounting	accounting	PROPN
gujaf-324	41	7	,	,	PUNCT
gujaf-324	41	8	federal	federal	ADJ
gujaf-324	41	9	university	university	NOUN
gujaf-324	41	10	dutse	dutse	NOUN
gujaf-324	41	11	,	,	PUNCT
gujaf-324	41	12	jigawa	jigawa	PROPN
gujaf-324	41	13	state	state	PROPN
gujaf-324	41	14	.	.	PUNCT
gujaf-324	42	1	prof	prof	PROPN
gujaf-324	42	2	.	.	PUNCT
gujaf-324	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-324	43	2	yahaya	yahaya	PROPN
gujaf-324	43	3	department	department	PROPN
gujaf-324	43	4	of	of	ADP
gujaf-324	43	5	accounting	accounting	PROPN
gujaf-324	43	6	,	,	PUNCT
gujaf-324	43	7	nigerian	nigerian	ADJ
gujaf-324	43	8	defence	defence	PROPN
gujaf-324	43	9	academy	academy	PROPN
gujaf-324	43	10	,	,	PUNCT
gujaf-324	43	11	kaduna	kaduna	PROPN
gujaf-324	43	12	state	state	PROPN
gujaf-324	43	13	.	.	PUNCT
gujaf-324	44	1	prof	prof	PROPN
gujaf-324	44	2	.	.	PUNCT
gujaf-324	45	1	saidu	saidu	PROPN
gujaf-324	45	2	adamu	adamu	PROPN
gujaf-324	45	3	department	department	PROPN
gujaf-324	45	4	of	of	ADP
gujaf-324	45	5	accounting	accounting	PROPN
gujaf-324	45	6	,	,	PUNCT
gujaf-324	45	7	federal	federal	ADJ
gujaf-324	45	8	university	university	PROPN
gujaf-324	45	9	of	of	ADP
gujaf-324	45	10	kashere	kashere	PROPN
gujaf-324	45	11	,	,	PUNCT
gujaf-324	45	12	gombe	gombe	ADJ
gujaf-324	45	13	state	state	NOUN
gujaf-324	45	14	.	.	PUNCT
gujaf-324	46	1	prof	prof	PROPN
gujaf-324	46	2	.	.	PUNCT
gujaf-324	47	1	farouk	farouk	PROPN
gujaf-324	47	2	adeza	adeza	PROPN
gujaf-324	47	3	school	school	NOUN
gujaf-324	47	4	of	of	ADP
gujaf-324	47	5	business	business	NOUN
gujaf-324	47	6	and	and	CCONJ
gujaf-324	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-324	47	8	,	,	PUNCT
gujaf-324	47	9	american	american	PROPN
gujaf-324	47	10	university	university	PROPN
gujaf-324	47	11	of	of	ADP
gujaf-324	47	12	nigeria	nigeria	PROPN
gujaf-324	47	13	,	,	PUNCT
gujaf-324	47	14	yola	yola	PROPN
gujaf-324	47	15	.	.	PUNCT
gujaf-324	48	1	prof	prof	PROPN
gujaf-324	48	2	.	.	PUNCT
gujaf-324	49	1	fatima	fatima	PROPN
gujaf-324	49	2	alfa	alfa	PROPN
gujaf-324	49	3	department	department	PROPN
gujaf-324	49	4	of	of	ADP
gujaf-324	49	5	accounting	accounting	PROPN
gujaf-324	49	6	,	,	PUNCT
gujaf-324	49	7	university	university	NOUN
gujaf-324	49	8	of	of	ADP
gujaf-324	49	9	maiduguri	maiduguri	PROPN
gujaf-324	49	10	,	,	PUNCT
gujaf-324	49	11	borno	borno	PROPN
gujaf-324	49	12	state	state	PROPN
gujaf-324	49	13	.	.	PUNCT
gujaf-324	50	1	dr	dr	PROPN
gujaf-324	50	2	.	.	PROPN
gujaf-324	50	3	nasiru	nasiru	PROPN
gujaf-324	50	4	a.	a.	PROPN
gujaf-324	50	5	ka’oje	ka’oje	PROPN
gujaf-324	50	6	department	department	PROPN
gujaf-324	50	7	of	of	ADP
gujaf-324	50	8	accounting	accounting	PROPN
gujaf-324	50	9	,	,	PUNCT
gujaf-324	50	10	usmanu	usmanu	PROPN
gujaf-324	50	11	danfodiyo	danfodiyo	PROPN
gujaf-324	50	12	university	university	PROPN
gujaf-324	50	13	sokoto	sokoto	PROPN
gujaf-324	50	14	state	state	PROPN
gujaf-324	50	15	.	.	PUNCT
gujaf-324	51	1	dr	dr	PROPN
gujaf-324	51	2	.	.	PROPN
gujaf-324	51	3	aminu	aminu	PROPN
gujaf-324	51	4	abdullahi	abdullahi	PROPN
gujaf-324	51	5	department	department	PROPN
gujaf-324	51	6	of	of	ADP
gujaf-324	51	7	accounting	accounting	PROPN
gujaf-324	51	8	,	,	PUNCT
gujaf-324	51	9	usmanu	usmanu	PROPN
gujaf-324	51	10	danfodiyo	danfodiyo	PROPN
gujaf-324	51	11	university	university	PROPN
gujaf-324	51	12	sokoto	sokoto	PROPN
gujaf-324	51	13	,	,	PUNCT
gujaf-324	51	14	state	state	PROPN
gujaf-324	51	15	.	.	PUNCT
gujaf-324	52	1	gusau	gusau	PROPN
gujaf-324	52	2	journal	journal	PROPN
gujaf-324	52	3	of	of	ADP
gujaf-324	52	4	accounting	accounting	NOUN
gujaf-324	52	5	and	and	CCONJ
gujaf-324	52	6	finance	finance	NOUN
gujaf-324	52	7	,	,	PUNCT
gujaf-324	52	8	vol	vol	NOUN
gujaf-324	52	9	.	.	PROPN
gujaf-324	52	10	5	5	NUM
gujaf-324	52	11	,	,	PUNCT
gujaf-324	52	12	issue	issue	NOUN
gujaf-324	52	13	2	2	NUM
gujaf-324	52	14	,	,	PUNCT
gujaf-324	52	15	october	october	PROPN
gujaf-324	52	16	,	,	PUNCT
gujaf-324	52	17	2024	2024	NUM
gujaf-324	52	18	v	v	PROPN
gujaf-324	52	19	dr	dr	PROPN
gujaf-324	52	20	.	.	PROPN
gujaf-324	52	21	nasiru	nasiru	PROPN
gujaf-324	52	22	yunusa	yunusa	PROPN
gujaf-324	52	23	department	department	PROPN
gujaf-324	52	24	of	of	ADP
gujaf-324	52	25	accounting	accounting	NOUN
gujaf-324	52	26	,	,	PUNCT
gujaf-324	52	27	ahmadu	ahmadu	PROPN
gujaf-324	52	28	bello	bello	PROPN
gujaf-324	52	29	university	university	PROPN
gujaf-324	52	30	zaria	zaria	PROPN
gujaf-324	52	31	.	.	PUNCT
gujaf-324	53	1	dr	dr	PROPN
gujaf-324	53	2	.	.	PROPN
gujaf-324	53	3	aisha	aisha	PROPN
gujaf-324	53	4	nuhu	nuhu	PROPN
gujaf-324	53	5	muhammad	muhammad	PROPN
gujaf-324	53	6	department	department	PROPN
gujaf-324	53	7	of	of	ADP
gujaf-324	53	8	accounting	accounting	PROPN
gujaf-324	53	9	,	,	PUNCT
gujaf-324	53	10	ahmadu	ahmadu	PROPN
gujaf-324	53	11	bello	bello	PROPN
gujaf-324	53	12	university	university	PROPN
gujaf-324	53	13	zaria	zaria	PROPN
gujaf-324	53	14	.	.	PUNCT
gujaf-324	54	1	dr	dr	PROPN
gujaf-324	54	2	.	.	PROPN
gujaf-324	54	3	lawal	lawal	PROPN
gujaf-324	54	4	muhammad	muhammad	PROPN
gujaf-324	54	5	department	department	PROPN
gujaf-324	54	6	of	of	ADP
gujaf-324	54	7	accounting	accounting	PROPN
gujaf-324	54	8	,	,	PUNCT
gujaf-324	54	9	ahmadu	ahmadu	PROPN
gujaf-324	54	10	bello	bello	PROPN
gujaf-324	54	11	university	university	PROPN
gujaf-324	54	12	zaria	zaria	PROPN
gujaf-324	54	13	.	.	PUNCT
gujaf-324	55	1	dr	dr	PROPN
gujaf-324	55	2	.	.	PROPN
gujaf-324	55	3	bashir	bashir	PROPN
gujaf-324	55	4	umar	umar	PROPN
gujaf-324	55	5	farouk	farouk	PROPN
gujaf-324	55	6	department	department	PROPN
gujaf-324	55	7	of	of	ADP
gujaf-324	55	8	economics	economic	NOUN
gujaf-324	55	9	,	,	PUNCT
gujaf-324	55	10	federal	federal	ADJ
gujaf-324	55	11	university	university	NOUN
gujaf-324	55	12	gusau	gusau	PROPN
gujaf-324	55	13	,	,	PUNCT
gujaf-324	55	14	zamfara	zamfara	PROPN
gujaf-324	55	15	state	state	PROPN
gujaf-324	55	16	.	.	PUNCT
gujaf-324	56	1	dr	dr	PROPN
gujaf-324	56	2	emmanuel	emmanuel	PROPN
gujaf-324	56	3	omokhuale	omokhuale	PROPN
gujaf-324	56	4	department	department	PROPN
gujaf-324	56	5	of	of	ADP
gujaf-324	56	6	mathematics	mathematics	PROPN
gujaf-324	56	7	,	,	PUNCT
gujaf-324	56	8	federal	federal	ADJ
gujaf-324	56	9	university	university	NOUN
gujaf-324	56	10	gusau	gusau	NOUN
gujaf-324	56	11	,	,	PUNCT
gujaf-324	56	12	zamfara	zamfara	PROPN
gujaf-324	56	13	.	.	PUNCT
gujaf-324	57	1	state	state	PROPN
gujaf-324	57	2	advisory	advisory	PROPN
gujaf-324	57	3	board	board	NOUN
gujaf-324	57	4	members	members	PROPN
gujaf-324	57	5	prof	prof	PROPN
gujaf-324	57	6	.	.	PUNCT
gujaf-324	58	1	kabiru	kabiru	PROPN
gujaf-324	58	2	isah	isah	PROPN
gujaf-324	58	3	dandago	dandago	PROPN
gujaf-324	58	4	,	,	PUNCT
gujaf-324	58	5	bayero	bayero	PROPN
gujaf-324	58	6	university	university	PROPN
gujaf-324	58	7	kano	kano	PROPN
gujaf-324	58	8	,	,	PUNCT
gujaf-324	58	9	kano	kano	PROPN
gujaf-324	58	10	state	state	PROPN
gujaf-324	58	11	.	.	PUNCT
gujaf-324	59	1	prof	prof	PROPN
gujaf-324	59	2	a	a	DET
gujaf-324	59	3	m	m	NOUN
gujaf-324	59	4	bashir	bashir	NOUN
gujaf-324	59	5	,	,	PUNCT
gujaf-324	59	6	usmanu	usmanu	PROPN
gujaf-324	59	7	danfodiyo	danfodiyo	PROPN
gujaf-324	59	8	university	university	PROPN
gujaf-324	59	9	sokoto	sokoto	PROPN
gujaf-324	59	10	,	,	PUNCT
gujaf-324	59	11	sokoto	sokoto	PROPN
gujaf-324	59	12	state	state	PROPN
gujaf-324	59	13	.	.	PUNCT
gujaf-324	60	1	prof	prof	PROPN
gujaf-324	60	2	.	.	PUNCT
gujaf-324	61	1	muhammad	muhammad	PROPN
gujaf-324	61	2	tanko	tanko	PROPN
gujaf-324	61	3	,	,	PUNCT
gujaf-324	61	4	kaduna	kaduna	PROPN
gujaf-324	61	5	state	state	PROPN
gujaf-324	61	6	university	university	PROPN
gujaf-324	61	7	,	,	PUNCT
gujaf-324	61	8	kaduna	kaduna	PROPN
gujaf-324	61	9	.	.	PROPN
gujaf-324	61	10	prof	prof	PROPN
gujaf-324	61	11	.	.	PUNCT
gujaf-324	61	12	bayero	bayero	PROPN
gujaf-324	62	1	a	a	DET
gujaf-324	62	2	m	m	NOUN
gujaf-324	62	3	sabir	sabir	NOUN
gujaf-324	62	4	,	,	PUNCT
gujaf-324	62	5	usmanu	usmanu	PROPN
gujaf-324	62	6	danfodiyo	danfodiyo	PROPN
gujaf-324	62	7	university	university	PROPN
gujaf-324	62	8	sokoto	sokoto	PROPN
gujaf-324	62	9	,	,	PUNCT
gujaf-324	62	10	sokoto	sokoto	PROPN
gujaf-324	62	11	state	state	PROPN
gujaf-324	62	12	.	.	PUNCT
gujaf-324	63	1	prof	prof	PROPN
gujaf-324	63	2	.	.	PUNCT
gujaf-324	64	1	aliyu	aliyu	PROPN
gujaf-324	64	2	sulaiman	sulaiman	PROPN
gujaf-324	64	3	kantudu	kantudu	PROPN
gujaf-324	64	4	,	,	PUNCT
gujaf-324	64	5	bayero	bayero	PROPN
gujaf-324	64	6	university	university	PROPN
gujaf-324	64	7	kano	kano	PROPN
gujaf-324	64	8	,	,	PUNCT
gujaf-324	64	9	kano	kano	PROPN
gujaf-324	64	10	state	state	PROPN
gujaf-324	64	11	.	.	PUNCT
gujaf-324	65	1	editorial	editorial	PROPN
gujaf-324	65	2	secretary	secretary	PROPN
gujaf-324	65	3	yazid	yazid	PROPN
gujaf-324	65	4	kabir	kabir	PROPN
gujaf-324	65	5	ibrahim	ibrahim	PROPN
gujaf-324	65	6	department	department	PROPN
gujaf-324	65	7	of	of	ADP
gujaf-324	65	8	accounting	accounting	NOUN
gujaf-324	65	9	and	and	CCONJ
gujaf-324	65	10	finance	finance	NOUN
gujaf-324	65	11	,	,	PUNCT
gujaf-324	65	12	federal	federal	ADJ
gujaf-324	65	13	university	university	NOUN
gujaf-324	65	14	gusau	gusau	PROPN
gujaf-324	65	15	,	,	PUNCT
gujaf-324	65	16	zamfara	zamfara	PROPN
gujaf-324	65	17	state	state	PROPN
gujaf-324	65	18	.	.	PUNCT
gujaf-324	66	1	gusau	gusau	PROPN
gujaf-324	66	2	journal	journal	PROPN
gujaf-324	66	3	of	of	ADP
gujaf-324	66	4	accounting	accounting	NOUN
gujaf-324	66	5	and	and	CCONJ
gujaf-324	66	6	finance	finance	NOUN
gujaf-324	66	7	,	,	PUNCT
gujaf-324	66	8	vol	vol	NOUN
gujaf-324	66	9	.	.	PROPN
gujaf-324	66	10	5	5	NUM
gujaf-324	66	11	,	,	PUNCT
gujaf-324	66	12	issue	issue	NOUN
gujaf-324	66	13	2	2	NUM
gujaf-324	66	14	,	,	PUNCT
gujaf-324	66	15	october	october	PROPN
gujaf-324	66	16	,	,	PUNCT
gujaf-324	66	17	2024	2024	NUM
gujaf-324	66	18	vi	vi	NOUN
gujaf-324	66	19	call	call	NOUN
gujaf-324	66	20	for	for	ADP
gujaf-324	66	21	papers	paper	NOUN
gujaf-324	66	22	the	the	DET
gujaf-324	66	23	editorial	editorial	ADJ
gujaf-324	66	24	board	board	NOUN
gujaf-324	66	25	of	of	ADP
gujaf-324	66	26	gusau	gusau	PROPN
gujaf-324	66	27	journal	journal	PROPN
gujaf-324	66	28	of	of	ADP
gujaf-324	66	29	accounting	accounting	NOUN
gujaf-324	66	30	and	and	CCONJ
gujaf-324	66	31	finance	finance	NOUN
gujaf-324	66	32	(	(	PUNCT
gujaf-324	66	33	gujaf	gujaf	NOUN
gujaf-324	66	34	)	)	PUNCT
gujaf-324	66	35	is	be	AUX
gujaf-324	66	36	hereby	hereby	ADV
gujaf-324	66	37	inviting	invite	VERB
gujaf-324	66	38	authors	author	NOUN
gujaf-324	66	39	to	to	PART
gujaf-324	66	40	submit	submit	VERB
gujaf-324	66	41	their	their	PRON
gujaf-324	66	42	unpublished	unpublished	ADJ
gujaf-324	66	43	manuscript	manuscript	NOUN
gujaf-324	66	44	for	for	ADP
gujaf-324	66	45	publication	publication	NOUN
gujaf-324	66	46	.	.	PUNCT
gujaf-324	67	1	the	the	DET
gujaf-324	67	2	journal	journal	NOUN
gujaf-324	67	3	is	be	AUX
gujaf-324	67	4	published	publish	VERB
gujaf-324	67	5	in	in	ADP
gujaf-324	67	6	two	two	NUM
gujaf-324	67	7	issues	issue	NOUN
gujaf-324	67	8	of	of	ADP
gujaf-324	67	9	april	april	PROPN
gujaf-324	67	10	and	and	CCONJ
gujaf-324	67	11	october	october	PROPN
gujaf-324	67	12	annually	annually	ADV
gujaf-324	67	13	.	.	PUNCT
gujaf-324	68	1	gujaf	gujaf	NOUN
gujaf-324	68	2	is	be	AUX
gujaf-324	68	3	a	a	DET
gujaf-324	68	4	double	double	ADJ
gujaf-324	68	5	-	-	PUNCT
gujaf-324	68	6	blind	blind	ADJ
gujaf-324	68	7	peer	peer	NOUN
gujaf-324	68	8	reviewed	review	VERB
gujaf-324	68	9	journal	journal	NOUN
gujaf-324	68	10	published	publish	VERB
gujaf-324	68	11	by	by	ADP
gujaf-324	68	12	the	the	DET
gujaf-324	68	13	department	department	NOUN
gujaf-324	68	14	of	of	ADP
gujaf-324	68	15	accounting	accounting	NOUN
gujaf-324	68	16	and	and	CCONJ
gujaf-324	68	17	finance	finance	NOUN
gujaf-324	68	18	,	,	PUNCT
gujaf-324	68	19	faculty	faculty	NOUN
gujaf-324	68	20	of	of	ADP
gujaf-324	68	21	management	management	NOUN
gujaf-324	68	22	and	and	CCONJ
gujaf-324	68	23	social	social	ADJ
gujaf-324	68	24	sciences	science	NOUN
gujaf-324	68	25	,	,	PUNCT
gujaf-324	68	26	federal	federal	ADJ
gujaf-324	68	27	university	university	NOUN
gujaf-324	68	28	gusau	gusau	NOUN
gujaf-324	68	29	,	,	PUNCT
gujaf-324	68	30	zamfara	zamfara	PROPN
gujaf-324	68	31	state	state	PROPN
gujaf-324	68	32	nigeria	nigeria	PROPN
gujaf-324	68	33	the	the	DET
gujaf-324	68	34	journal	journal	PROPN
gujaf-324	68	35	accepts	accept	VERB
gujaf-324	68	36	papers	paper	NOUN
gujaf-324	68	37	in	in	ADP
gujaf-324	68	38	all	all	DET
gujaf-324	68	39	areas	area	NOUN
gujaf-324	68	40	of	of	ADP
gujaf-324	68	41	accounting	accounting	NOUN
gujaf-324	68	42	and	and	CCONJ
gujaf-324	68	43	finance	finance	NOUN
gujaf-324	68	44	for	for	ADP
gujaf-324	68	45	publication	publication	NOUN
gujaf-324	68	46	which	which	PRON
gujaf-324	68	47	include	include	VERB
gujaf-324	68	48	:	:	PUNCT
gujaf-324	68	49	accounting	accounting	NOUN
gujaf-324	68	50	standards	standard	NOUN
gujaf-324	68	51	,	,	PUNCT
gujaf-324	68	52	accounting	account	VERB
gujaf-324	68	53	information	information	NOUN
gujaf-324	68	54	system	system	NOUN
gujaf-324	68	55	,	,	PUNCT
gujaf-324	68	56	financial	financial	ADJ
gujaf-324	68	57	reporting	reporting	NOUN
gujaf-324	68	58	,	,	PUNCT
gujaf-324	68	59	earnings	earning	NOUN
gujaf-324	68	60	management	management	NOUN
gujaf-324	68	61	,	,	PUNCT
gujaf-324	68	62	,	,	PUNCT
gujaf-324	68	63	auditing	auditing	NOUN
gujaf-324	68	64	and	and	CCONJ
gujaf-324	68	65	investigation	investigation	NOUN
gujaf-324	68	66	,	,	PUNCT
gujaf-324	68	67	auditing	auditing	NOUN
gujaf-324	68	68	and	and	CCONJ
gujaf-324	68	69	standards	standard	NOUN
gujaf-324	68	70	,	,	PUNCT
gujaf-324	68	71	public	public	ADJ
gujaf-324	68	72	sector	sector	NOUN
gujaf-324	68	73	accounting	accounting	NOUN
gujaf-324	68	74	and	and	CCONJ
gujaf-324	68	75	auditing	auditing	NOUN
gujaf-324	68	76	,	,	PUNCT
gujaf-324	68	77	taxation	taxation	NOUN
gujaf-324	68	78	and	and	CCONJ
gujaf-324	68	79	revenue	revenue	NOUN
gujaf-324	68	80	administration	administration	NOUN
gujaf-324	68	81	,	,	PUNCT
gujaf-324	68	82	corporate	corporate	ADJ
gujaf-324	68	83	governance	governance	NOUN
gujaf-324	68	84	issues	issue	NOUN
gujaf-324	68	85	,	,	PUNCT
gujaf-324	68	86	corporate	corporate	ADJ
gujaf-324	68	87	social	social	ADJ
gujaf-324	68	88	responsibility	responsibility	NOUN
gujaf-324	68	89	,	,	PUNCT
gujaf-324	68	90	sustainability	sustainability	NOUN
gujaf-324	68	91	and	and	CCONJ
gujaf-324	68	92	environmental	environmental	ADJ
gujaf-324	68	93	reporting	reporting	NOUN
gujaf-324	68	94	issue	issue	NOUN
gujaf-324	68	95	,	,	PUNCT
gujaf-324	68	96	information	information	NOUN
gujaf-324	68	97	and	and	CCONJ
gujaf-324	68	98	communication	communication	NOUN
gujaf-324	68	99	technology	technology	NOUN
gujaf-324	68	100	issues	issue	NOUN
gujaf-324	68	101	,	,	PUNCT
gujaf-324	68	102	bankruptcy	bankruptcy	NOUN
gujaf-324	68	103	prediction	prediction	NOUN
gujaf-324	68	104	,	,	PUNCT
gujaf-324	68	105	corporate	corporate	ADJ
gujaf-324	68	106	finance	finance	NOUN
gujaf-324	68	107	,	,	PUNCT
gujaf-324	68	108	personal	personal	ADJ
gujaf-324	68	109	finance	finance	NOUN
gujaf-324	68	110	,	,	PUNCT
gujaf-324	68	111	merger	merger	NOUN
gujaf-324	68	112	and	and	CCONJ
gujaf-324	68	113	acquisitions	acquisition	NOUN
gujaf-324	68	114	,	,	PUNCT
gujaf-324	68	115	capital	capital	NOUN
gujaf-324	68	116	structure	structure	NOUN
gujaf-324	68	117	,	,	PUNCT
gujaf-324	68	118	working	work	VERB
gujaf-324	68	119	capital	capital	NOUN
gujaf-324	68	120	management	management	NOUN
gujaf-324	68	121	,	,	PUNCT
gujaf-324	68	122	enterprises	enterprise	NOUN
gujaf-324	68	123	risk	risk	NOUN
gujaf-324	68	124	management	management	NOUN
gujaf-324	68	125	,	,	PUNCT
gujaf-324	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-324	68	127	,	,	PUNCT
gujaf-324	68	128	international	international	ADJ
gujaf-324	68	129	business	business	NOUN
gujaf-324	68	130	accounting	accounting	NOUN
gujaf-324	68	131	and	and	CCONJ
gujaf-324	68	132	finance	finance	NOUN
gujaf-324	68	133	,	,	PUNCT
gujaf-324	68	134	banking	banking	NOUN
gujaf-324	68	135	crises	crisis	NOUN
gujaf-324	68	136	,	,	PUNCT
gujaf-324	68	137	bank	bank	NOUN
gujaf-324	68	138	’s	’s	PART
gujaf-324	68	139	profitability	profitability	NOUN
gujaf-324	68	140	,	,	PUNCT
gujaf-324	68	141	risk	risk	NOUN
gujaf-324	68	142	and	and	CCONJ
gujaf-324	68	143	insurance	insurance	NOUN
gujaf-324	68	144	issue	issue	NOUN
gujaf-324	68	145	,	,	PUNCT
gujaf-324	68	146	islamic	islamic	ADJ
gujaf-324	68	147	finance	finance	NOUN
gujaf-324	68	148	,	,	PUNCT
gujaf-324	68	149	conventional	conventional	ADJ
gujaf-324	68	150	and	and	CCONJ
gujaf-324	68	151	islamic	islamic	ADJ
gujaf-324	68	152	banks	bank	NOUN
gujaf-324	68	153	and	and	CCONJ
gujaf-324	68	154	so	so	ADV
gujaf-324	68	155	forth	forth	ADV
gujaf-324	68	156	.	.	PUNCT
gujaf-324	69	1	guidelines	guideline	NOUN
gujaf-324	69	2	for	for	ADP
gujaf-324	69	3	submission	submission	NOUN
gujaf-324	69	4	and	and	CCONJ
gujaf-324	69	5	manuscript	manuscript	NOUN
gujaf-324	69	6	format	format	VERB
gujaf-324	69	7	the	the	DET
gujaf-324	69	8	submission	submission	NOUN
gujaf-324	69	9	language	language	NOUN
gujaf-324	69	10	is	be	AUX
gujaf-324	69	11	english	english	PROPN
gujaf-324	69	12	and	and	CCONJ
gujaf-324	69	13	must	must	AUX
gujaf-324	69	14	be	be	AUX
gujaf-324	69	15	a	a	DET
gujaf-324	69	16	well	well	ADV
gujaf-324	69	17	-	-	PUNCT
gujaf-324	69	18	researched	research	VERB
gujaf-324	69	19	original	original	ADJ
gujaf-324	69	20	manuscript	manuscript	NOUN
gujaf-324	69	21	that	that	PRON
gujaf-324	69	22	has	have	AUX
gujaf-324	69	23	not	not	PART
gujaf-324	69	24	previously	previously	ADV
gujaf-324	69	25	been	be	AUX
gujaf-324	69	26	submitted	submit	VERB
gujaf-324	69	27	elsewhere	elsewhere	ADV
gujaf-324	69	28	for	for	ADP
gujaf-324	69	29	publication	publication	NOUN
gujaf-324	69	30	.	.	PUNCT
gujaf-324	70	1	the	the	DET
gujaf-324	70	2	paper	paper	NOUN
gujaf-324	70	3	should	should	AUX
gujaf-324	70	4	not	not	PART
gujaf-324	70	5	exceed	exceed	VERB
gujaf-324	70	6	more	more	ADJ
gujaf-324	70	7	than	than	ADP
gujaf-324	70	8	15	15	NUM
gujaf-324	70	9	pages	page	NOUN
gujaf-324	70	10	on	on	ADP
gujaf-324	70	11	a4	a4	NOUN
gujaf-324	70	12	type	type	NOUN
gujaf-324	70	13	paper	paper	NOUN
gujaf-324	70	14	in	in	ADP
gujaf-324	70	15	ms	ms	ADJ
gujaf-324	70	16	-	-	PUNCT
gujaf-324	70	17	word	word	NOUN
gujaf-324	70	18	format	format	NOUN
gujaf-324	70	19	,	,	PUNCT
gujaf-324	70	20	1.5	1.5	NUM
gujaf-324	70	21	-	-	PUNCT
gujaf-324	70	22	line	line	NOUN
gujaf-324	70	23	spacing	spacing	NOUN
gujaf-324	70	24	,	,	PUNCT
gujaf-324	70	25	12	12	NUM
gujaf-324	70	26	font	font	NOUN
gujaf-324	70	27	size	size	NOUN
gujaf-324	70	28	in	in	ADP
gujaf-324	70	29	times	time	NOUN
gujaf-324	70	30	new	new	ADJ
gujaf-324	70	31	roman	roman	NOUN
gujaf-324	70	32	.	.	PUNCT
gujaf-324	71	1	manuscript	manuscript	NOUN
gujaf-324	71	2	should	should	AUX
gujaf-324	71	3	be	be	AUX
gujaf-324	71	4	tested	test	VERB
gujaf-324	71	5	for	for	ADP
gujaf-324	71	6	plagiarism	plagiarism	NOUN
gujaf-324	71	7	before	before	ADP
gujaf-324	71	8	submission	submission	NOUN
gujaf-324	71	9	,	,	PUNCT
gujaf-324	71	10	as	as	SCONJ
gujaf-324	71	11	the	the	DET
gujaf-324	71	12	maximum	maximum	ADJ
gujaf-324	71	13	similarity	similarity	NOUN
gujaf-324	71	14	index	index	NOUN
gujaf-324	71	15	acceptable	acceptable	ADJ
gujaf-324	71	16	by	by	ADP
gujaf-324	71	17	gujaf	gujaf	NOUN
gujaf-324	71	18	is	be	AUX
gujaf-324	71	19	25	25	NUM
gujaf-324	71	20	percent	percent	NOUN
gujaf-324	71	21	.	.	PUNCT
gujaf-324	72	1	furthermore	furthermore	ADV
gujaf-324	72	2	,	,	PUNCT
gujaf-324	72	3	the	the	DET
gujaf-324	72	4	length	length	NOUN
gujaf-324	72	5	of	of	ADP
gujaf-324	72	6	a	a	DET
gujaf-324	72	7	complete	complete	ADJ
gujaf-324	72	8	article	article	NOUN
gujaf-324	72	9	should	should	AUX
gujaf-324	72	10	not	not	PART
gujaf-324	72	11	exceed	exceed	VERB
gujaf-324	72	12	5000	5000	NUM
gujaf-324	72	13	words	word	NOUN
gujaf-324	72	14	including	include	VERB
gujaf-324	72	15	an	an	DET
gujaf-324	72	16	abstract	abstract	NOUN
gujaf-324	72	17	of	of	ADP
gujaf-324	72	18	not	not	PART
gujaf-324	72	19	more	more	ADJ
gujaf-324	72	20	than	than	ADP
gujaf-324	72	21	250	250	NUM
gujaf-324	72	22	words	word	NOUN
gujaf-324	72	23	with	with	ADP
gujaf-324	72	24	a	a	DET
gujaf-324	72	25	minimum	minimum	NOUN
gujaf-324	72	26	of	of	ADP
gujaf-324	72	27	four	four	NUM
gujaf-324	72	28	key	key	ADJ
gujaf-324	72	29	words	word	NOUN
gujaf-324	72	30	immediately	immediately	ADV
gujaf-324	72	31	after	after	ADP
gujaf-324	72	32	the	the	DET
gujaf-324	72	33	abstract	abstract	NOUN
gujaf-324	72	34	.	.	PUNCT
gujaf-324	73	1	all	all	DET
gujaf-324	73	2	references	reference	NOUN
gujaf-324	73	3	including	include	VERB
gujaf-324	73	4	in	in	ADP
gujaf-324	73	5	text	text	NOUN
gujaf-324	73	6	citation	citation	NOUN
gujaf-324	73	7	and	and	CCONJ
gujaf-324	73	8	reference	reference	NOUN
gujaf-324	73	9	list	list	NOUN
gujaf-324	73	10	,	,	PUNCT
gujaf-324	73	11	tables	table	NOUN
gujaf-324	73	12	and	and	CCONJ
gujaf-324	73	13	figures	figure	NOUN
gujaf-324	73	14	should	should	AUX
gujaf-324	73	15	be	be	AUX
gujaf-324	73	16	in	in	ADP
gujaf-324	73	17	line	line	NOUN
gujaf-324	73	18	with	with	ADP
gujaf-324	73	19	apa	apa	PROPN
gujaf-324	73	20	7th	7th	PROPN
gujaf-324	73	21	edition	edition	NOUN
gujaf-324	73	22	publication	publication	NOUN
gujaf-324	73	23	manual	manual	NOUN
gujaf-324	73	24	.	.	PUNCT
gujaf-324	74	1	finally	finally	ADV
gujaf-324	74	2	,	,	PUNCT
gujaf-324	74	3	manuscript	manuscript	NOUN
gujaf-324	74	4	should	should	AUX
gujaf-324	74	5	be	be	AUX
gujaf-324	74	6	send	send	VERB
gujaf-324	74	7	to	to	ADP
gujaf-324	74	8	our	our	PRON
gujaf-324	74	9	email	email	NOUN
gujaf-324	74	10	address	address	NOUN
gujaf-324	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-324	74	12	and	and	CCONJ
gujaf-324	74	13	a	a	DET
gujaf-324	74	14	copy	copy	NOUN
gujaf-324	74	15	to	to	ADP
gujaf-324	74	16	our	our	PRON
gujaf-324	74	17	website	website	NOUN
gujaf-324	74	18	on	on	ADP
gujaf-324	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-324	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-324	74	21	gusau	gusau	ADJ
gujaf-324	74	22	journal	journal	NOUN
gujaf-324	74	23	of	of	ADP
gujaf-324	74	24	accounting	accounting	NOUN
gujaf-324	74	25	and	and	CCONJ
gujaf-324	74	26	finance	finance	NOUN
gujaf-324	74	27	,	,	PUNCT
gujaf-324	74	28	vol	vol	NOUN
gujaf-324	74	29	.	.	PROPN
gujaf-324	74	30	5	5	NUM
gujaf-324	74	31	,	,	PUNCT
gujaf-324	74	32	issue	issue	NOUN
gujaf-324	74	33	2	2	NUM
gujaf-324	74	34	,	,	PUNCT
gujaf-324	74	35	october	october	PROPN
gujaf-324	74	36	,	,	PUNCT
gujaf-324	74	37	2024	2024	NUM
gujaf-324	74	38	vii	vii	PROPN
gujaf-324	74	39	publication	publication	NOUN
gujaf-324	74	40	procedure	procedure	NOUN
gujaf-324	74	41	after	after	ADP
gujaf-324	74	42	receiving	receive	VERB
gujaf-324	74	43	a	a	DET
gujaf-324	74	44	manuscript	manuscript	NOUN
gujaf-324	74	45	that	that	PRON
gujaf-324	74	46	is	be	AUX
gujaf-324	74	47	within	within	ADP
gujaf-324	74	48	the	the	DET
gujaf-324	74	49	similarity	similarity	NOUN
gujaf-324	74	50	index	index	NOUN
gujaf-324	74	51	threshold	threshold	NOUN
gujaf-324	74	52	,	,	PUNCT
gujaf-324	74	53	a	a	DET
gujaf-324	74	54	confirmation	confirmation	NOUN
gujaf-324	74	55	email	email	NOUN
gujaf-324	74	56	will	will	AUX
gujaf-324	74	57	be	be	AUX
gujaf-324	74	58	send	send	VERB
gujaf-324	74	59	together	together	ADV
gujaf-324	74	60	with	with	ADP
gujaf-324	74	61	a	a	DET
gujaf-324	74	62	request	request	NOUN
gujaf-324	74	63	to	to	PART
gujaf-324	74	64	pay	pay	VERB
gujaf-324	74	65	a	a	DET
gujaf-324	74	66	review	review	NOUN
gujaf-324	74	67	proceeding	proceeding	NOUN
gujaf-324	74	68	fee	fee	NOUN
gujaf-324	74	69	.	.	PUNCT
gujaf-324	75	1	at	at	ADP
gujaf-324	75	2	this	this	DET
gujaf-324	75	3	point	point	NOUN
gujaf-324	75	4	,	,	PUNCT
gujaf-324	75	5	the	the	DET
gujaf-324	75	6	editorial	editorial	ADJ
gujaf-324	75	7	board	board	NOUN
gujaf-324	75	8	will	will	AUX
gujaf-324	75	9	take	take	VERB
gujaf-324	75	10	a	a	DET
gujaf-324	75	11	decision	decision	NOUN
gujaf-324	75	12	on	on	ADP
gujaf-324	75	13	accepting	accept	VERB
gujaf-324	75	14	,	,	PUNCT
gujaf-324	75	15	rejecting	reject	VERB
gujaf-324	75	16	or	or	CCONJ
gujaf-324	75	17	making	make	VERB
gujaf-324	75	18	a	a	DET
gujaf-324	75	19	resubmission	resubmission	NOUN
gujaf-324	75	20	of	of	ADP
gujaf-324	75	21	the	the	DET
gujaf-324	75	22	manuscript	manuscript	NOUN
gujaf-324	75	23	based	base	VERB
gujaf-324	75	24	on	on	ADP
gujaf-324	75	25	the	the	DET
gujaf-324	75	26	outcome	outcome	NOUN
gujaf-324	75	27	of	of	ADP
gujaf-324	75	28	the	the	DET
gujaf-324	75	29	double	double	ADJ
gujaf-324	75	30	-	-	PUNCT
gujaf-324	75	31	blind	blind	ADJ
gujaf-324	75	32	peer	peer	NOUN
gujaf-324	75	33	review	review	NOUN
gujaf-324	75	34	.	.	PUNCT
gujaf-324	76	1	those	those	DET
gujaf-324	76	2	authors	author	NOUN
gujaf-324	76	3	whose	whose	DET
gujaf-324	76	4	manuscript	manuscript	NOUN
gujaf-324	76	5	were	be	AUX
gujaf-324	76	6	accepted	accept	VERB
gujaf-324	76	7	for	for	ADP
gujaf-324	76	8	publication	publication	NOUN
gujaf-324	76	9	will	will	AUX
gujaf-324	76	10	be	be	AUX
gujaf-324	76	11	asked	ask	VERB
gujaf-324	76	12	to	to	PART
gujaf-324	76	13	pay	pay	VERB
gujaf-324	76	14	a	a	DET
gujaf-324	76	15	publication	publication	NOUN
gujaf-324	76	16	fee	fee	NOUN
gujaf-324	76	17	,	,	PUNCT
gujaf-324	76	18	after	after	ADP
gujaf-324	76	19	effecting	effect	VERB
gujaf-324	76	20	all	all	DET
gujaf-324	76	21	suggested	suggest	VERB
gujaf-324	76	22	corrections	correction	NOUN
gujaf-324	76	23	and	and	CCONJ
gujaf-324	76	24	changes	change	NOUN
gujaf-324	76	25	made	make	VERB
gujaf-324	76	26	on	on	ADP
gujaf-324	76	27	the	the	DET
gujaf-324	76	28	manuscript	manuscript	NOUN
gujaf-324	76	29	.	.	PUNCT
gujaf-324	77	1	all	all	DET
gujaf-324	77	2	corrected	correct	VERB
gujaf-324	77	3	papers	paper	NOUN
gujaf-324	77	4	returned	return	VERB
gujaf-324	77	5	within	within	ADP
gujaf-324	77	6	the	the	DET
gujaf-324	77	7	specified	specify	VERB
gujaf-324	77	8	time	time	NOUN
gujaf-324	77	9	frame	frame	NOUN
gujaf-324	77	10	will	will	AUX
gujaf-324	77	11	be	be	AUX
gujaf-324	77	12	published	publish	VERB
gujaf-324	77	13	in	in	ADP
gujaf-324	77	14	that	that	DET
gujaf-324	77	15	issue	issue	NOUN
gujaf-324	77	16	.	.	PUNCT
gujaf-324	78	1	payment	payment	NOUN
gujaf-324	78	2	details	detail	NOUN
gujaf-324	78	3	bank	bank	NOUN
gujaf-324	78	4	:	:	PUNCT
gujaf-324	78	5	fcmb	fcmb	PROPN
gujaf-324	78	6	account	account	PROPN
gujaf-324	78	7	number	number	NOUN
gujaf-324	78	8	:	:	PUNCT
gujaf-324	78	9	7278465011	7278465011	NUM
gujaf-324	78	10	account	account	NOUN
gujaf-324	78	11	name	name	NOUN
gujaf-324	78	12	:	:	PUNCT
gujaf-324	78	13	gusau	gusau	PROPN
gujaf-324	78	14	journal	journal	NOUN
gujaf-324	78	15	of	of	ADP
gujaf-324	78	16	accounting	accounting	NOUN
gujaf-324	78	17	and	and	CCONJ
gujaf-324	78	18	finance	finance	NOUN
gujaf-324	78	19	for	for	ADP
gujaf-324	78	20	inquiry	inquiry	NOUN
gujaf-324	78	21	,	,	PUNCT
gujaf-324	78	22	contact	contact	PROPN
gujaf-324	78	23	dr	dr	PROPN
gujaf-324	78	24	.	.	PROPN
gujaf-324	78	25	a.u	a.u	PROPN
gujaf-324	78	26	.	.	PROPN
gujaf-324	78	27	farouk	farouk	PROPN
gujaf-324	78	28	department	department	PROPN
gujaf-324	78	29	of	of	ADP
gujaf-324	78	30	accounting	accounting	NOUN
gujaf-324	78	31	and	and	CCONJ
gujaf-324	78	32	finance	finance	NOUN
gujaf-324	78	33	,	,	PUNCT
gujaf-324	78	34	federal	federal	ADJ
gujaf-324	78	35	university	university	NOUN
gujaf-324	78	36	gusau	gusau	PROPN
gujaf-324	78	37	,	,	PUNCT
gujaf-324	78	38	zamfara	zamfara	PROPN
gujaf-324	78	39	state	state	PROPN
gujaf-324	78	40	.	.	PUNCT
gujaf-324	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-324	80	1	+2348069393824	+2348069393824	PRON
gujaf-324	80	2	for	for	ADP
gujaf-324	80	3	more	more	ADJ
gujaf-324	80	4	information	information	NOUN
gujaf-324	80	5	,	,	PUNCT
gujaf-324	80	6	contact	contact	VERB
gujaf-324	80	7	the	the	DET
gujaf-324	80	8	editor	editor	NOUN
gujaf-324	80	9	-	-	PUNCT
gujaf-324	80	10	in	in	ADP
gujaf-324	80	11	-	-	PUNCT
gujaf-324	80	12	chief	chief	NOUN
gujaf-324	80	13	on	on	ADP
gujaf-324	80	14	+2348067766435	+2348067766435	NUM
gujaf-324	80	15	the	the	DET
gujaf-324	80	16	associate	associate	ADJ
gujaf-324	80	17	editor	editor	NOUN
gujaf-324	80	18	on	on	ADP
gujaf-324	80	19	+2348036057525	+2348036057525	NUM
gujaf-324	80	20	or	or	CCONJ
gujaf-324	80	21	visit	visit	VERB
gujaf-324	80	22	our	our	PRON
gujaf-324	80	23	website	website	NOUN
gujaf-324	80	24	on	on	ADP
gujaf-324	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-324	80	26	or	or	CCONJ
gujaf-324	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-324	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-324	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-324	80	30	gusau	gusau	ADJ
gujaf-324	80	31	journal	journal	NOUN
gujaf-324	80	32	of	of	ADP
gujaf-324	80	33	accounting	accounting	NOUN
gujaf-324	80	34	and	and	CCONJ
gujaf-324	80	35	finance	finance	NOUN
gujaf-324	80	36	,	,	PUNCT
gujaf-324	80	37	vol	vol	NOUN
gujaf-324	80	38	.	.	PROPN
gujaf-324	80	39	5	5	NUM
gujaf-324	80	40	,	,	PUNCT
gujaf-324	80	41	issue	issue	NOUN
gujaf-324	80	42	2	2	NUM
gujaf-324	80	43	,	,	PUNCT
gujaf-324	80	44	october	october	PROPN
gujaf-324	80	45	,	,	PUNCT
gujaf-324	80	46	2024	2024	NUM
gujaf-324	80	47	viii	viii	NOUN
gujaf-324	80	48	table	table	NOUN
gujaf-324	80	49	of	of	ADP
gujaf-324	80	50	contents	content	NOUN
gujaf-324	80	51	the	the	DET
gujaf-324	80	52	impact	impact	NOUN
gujaf-324	80	53	of	of	ADP
gujaf-324	80	54	gender	gender	NOUN
gujaf-324	80	55	diversity	diversity	NOUN
gujaf-324	80	56	on	on	ADP
gujaf-324	80	57	earnings	earning	NOUN
gujaf-324	80	58	quality	quality	NOUN
gujaf-324	80	59	of	of	ADP
gujaf-324	80	60	listed	list	VERB
gujaf-324	80	61	financial	financial	ADJ
gujaf-324	80	62	services	service	NOUN
gujaf-324	80	63	firms	firm	NOUN
gujaf-324	80	64	in	in	ADP
gujaf-324	80	65	nigeria	nigeria	PROPN
gujaf-324	80	66	:	:	PUNCT
gujaf-324	80	67	analysis	analysis	NOUN
gujaf-324	80	68	of	of	ADP
gujaf-324	80	69	two	two	NUM
gujaf-324	80	70	-	-	PUNCT
gujaf-324	80	71	stage	stage	NOUN
gujaf-324	80	72	least	least	ADJ
gujaf-324	80	73	squares	square	NOUN
gujaf-324	80	74	joseph	joseph	PROPN
gujaf-324	80	75	olorunfemi	olorunfemi	PROPN
gujaf-324	80	76	akande	akande	PROPN
gujaf-324	80	77	,	,	PUNCT
gujaf-324	80	78	phd	phd	NOUN
gujaf-324	80	79	…	…	PUNCT
gujaf-324	80	80	…	…	PUNCT
gujaf-324	80	81	…	…	PUNCT
gujaf-324	80	82	…	…	PUNCT
gujaf-324	80	83	…	…	PUNCT
gujaf-324	80	84	…	…	PUNCT
gujaf-324	80	85	…	…	PUNCT
gujaf-324	80	86	…	…	PUNCT
gujaf-324	80	87	…	…	PUNCT
gujaf-324	80	88	…	…	PUNCT
gujaf-324	80	89	…	…	PUNCT
gujaf-324	80	90	…	…	PUNCT
gujaf-324	80	91	…	…	PUNCT
gujaf-324	80	92	…	…	PUNCT
gujaf-324	80	93	…	…	PUNCT
gujaf-324	80	94	…	…	PUNCT
gujaf-324	80	95	…	…	PUNCT
gujaf-324	80	96	…	…	PUNCT
gujaf-324	80	97	…	…	PUNCT
gujaf-324	80	98	…	…	PUNCT
gujaf-324	80	99	…	…	PUNCT
gujaf-324	80	100	..	..	SYM
gujaf-324	80	101	1	1	NUM
gujaf-324	80	102	-	-	SYM
gujaf-324	80	103	18	18	NUM
gujaf-324	80	104	the	the	DET
gujaf-324	80	105	impact	impact	NOUN
gujaf-324	80	106	of	of	ADP
gujaf-324	80	107	audit	audit	NOUN
gujaf-324	80	108	quality	quality	NOUN
gujaf-324	80	109	on	on	ADP
gujaf-324	80	110	firm	firm	NOUN
gujaf-324	80	111	’s	’s	PART
gujaf-324	80	112	performance	performance	NOUN
gujaf-324	80	113	of	of	ADP
gujaf-324	80	114	listed	list	VERB
gujaf-324	80	115	consumer	consumer	NOUN
gujaf-324	80	116	goods	good	NOUN
gujaf-324	80	117	firms	firm	NOUN
gujaf-324	80	118	in	in	ADP
gujaf-324	80	119	nigeria	nigeria	PROPN
gujaf-324	80	120	fatima	fatima	PROPN
gujaf-324	80	121	shehu	shehu	PROPN
gujaf-324	80	122	giwa	giwa	PROPN
gujaf-324	80	123	,	,	PUNCT
gujaf-324	80	124	prof	prof	PROPN
gujaf-324	80	125	.	.	PUNCT
gujaf-324	81	1	benjamin	benjamin	PROPN
gujaf-324	81	2	kumai	kumai	PROPN
gujaf-324	81	3	gugong	gugong	PROPN
gujaf-324	81	4	,	,	PUNCT
gujaf-324	81	5	gloria	gloria	PROPN
gujaf-324	81	6	pam	pam	PROPN
gujaf-324	81	7	dachomo	dachomo	PROPN
gujaf-324	81	8	…	…	X
gujaf-324	81	9	…	…	PUNCT
gujaf-324	81	10	…	…	PUNCT
gujaf-324	81	11	…	…	PUNCT
gujaf-324	81	12	...	...	PUNCT
gujaf-324	81	13	19	19	NUM
gujaf-324	81	14	-	-	SYM
gujaf-324	81	15	33	33	NUM
gujaf-324	81	16	women	woman	NOUN
gujaf-324	81	17	in	in	ADP
gujaf-324	81	18	top	top	ADJ
gujaf-324	81	19	echelon	echelon	NOUN
gujaf-324	81	20	positions	position	NOUN
gujaf-324	81	21	and	and	CCONJ
gujaf-324	81	22	their	their	PRON
gujaf-324	81	23	effects	effect	NOUN
gujaf-324	81	24	on	on	ADP
gujaf-324	81	25	carbon	carbon	NOUN
gujaf-324	81	26	emission	emission	NOUN
gujaf-324	81	27	disclosure	disclosure	NOUN
gujaf-324	81	28	:	:	PUNCT
gujaf-324	81	29	evidence	evidence	NOUN
gujaf-324	81	30	from	from	ADP
gujaf-324	81	31	an	an	DET
gujaf-324	81	32	emerging	emerge	VERB
gujaf-324	81	33	nation	nation	NOUN
gujaf-324	81	34	.	.	PUNCT
gujaf-324	81	35	saheed	sahee	VERB
gujaf-324	81	36	olanrewaju	olanrewaju	ADJ
gujaf-324	81	37	issa	issa	ADJ
gujaf-324	81	38	,	,	PUNCT
gujaf-324	81	39	abdulkadri	abdulkadri	PROPN
gujaf-324	81	40	toyin	toyin	NOUN
gujaf-324	81	41	alabi	alabi	NOUN
gujaf-324	81	42	,	,	PUNCT
gujaf-324	81	43	abdulbaki	abdulbaki	VERB
gujaf-324	81	44	teniola	teniola	PROPN
gujaf-324	81	45	ubandawaki	ubandawaki	PROPN
gujaf-324	81	46	…	…	NUM
gujaf-324	81	47	....	....	SYM
gujaf-324	81	48	34	34	NUM
gujaf-324	81	49	-	-	SYM
gujaf-324	81	50	47	47	NUM
gujaf-324	81	51	ceo	ceo	NOUN
gujaf-324	81	52	characteristics	characteristic	NOUN
gujaf-324	81	53	and	and	CCONJ
gujaf-324	81	54	financial	financial	ADJ
gujaf-324	81	55	performance	performance	NOUN
gujaf-324	81	56	of	of	ADP
gujaf-324	81	57	listed	list	VERB
gujaf-324	81	58	dmbs	dmb	NOUN
gujaf-324	81	59	in	in	ADP
gujaf-324	81	60	nigeria	nigeria	PROPN
gujaf-324	81	61	florence	florence	PROPN
gujaf-324	81	62	bosede	bosede	PROPN
gujaf-324	81	63	ajagbonna	ajagbonna	NOUN
gujaf-324	81	64	,	,	PUNCT
gujaf-324	81	65	benjamin	benjamin	PROPN
gujaf-324	81	66	kumai	kumai	PROPN
gujaf-324	81	67	gugong	gugong	PROPN
gujaf-324	81	68	,	,	PUNCT
gujaf-324	81	69	augustine	augustine	PROPN
gujaf-324	81	70	ayuba	ayuba	PROPN
gujaf-324	81	71	,	,	PUNCT
gujaf-324	81	72	idris	idris	PROPN
gujaf-324	81	73	mohammed	mohammed	PROPN
gujaf-324	81	74	,	,	PUNCT
gujaf-324	81	75	isuwa	isuwa	PROPN
gujaf-324	81	76	dauda	dauda	NOUN
gujaf-324	81	77	…	…	SYM
gujaf-324	81	78	…	…	PUNCT
gujaf-324	81	79	…	…	PUNCT
gujaf-324	81	80	…	…	PUNCT
gujaf-324	81	81	…	…	PUNCT
gujaf-324	81	82	…	…	PUNCT
gujaf-324	81	83	…	…	PUNCT
gujaf-324	81	84	…	…	PUNCT
gujaf-324	81	85	…	…	PUNCT
gujaf-324	81	86	…	…	PUNCT
gujaf-324	81	87	…	…	PUNCT
gujaf-324	81	88	…	…	PUNCT
gujaf-324	81	89	…	…	PUNCT
gujaf-324	81	90	…	…	PUNCT
gujaf-324	81	91	…	…	PUNCT
gujaf-324	81	92	…	…	PUNCT
gujaf-324	81	93	…	…	PUNCT
gujaf-324	81	94	…	…	PUNCT
gujaf-324	81	95	…	…	PUNCT
gujaf-324	81	96	…	…	PUNCT
gujaf-324	81	97	…	…	PUNCT
gujaf-324	81	98	…	…	PUNCT
gujaf-324	81	99	…	…	PUNCT
gujaf-324	81	100	…	…	PUNCT
gujaf-324	81	101	…	…	PUNCT
gujaf-324	81	102	…	…	PUNCT
gujaf-324	81	103	…	…	PUNCT
gujaf-324	81	104	…	…	PUNCT
gujaf-324	81	105	…	…	PUNCT
gujaf-324	81	106	…	…	SYM
gujaf-324	81	107	.48	.48	NUM
gujaf-324	81	108	-	-	SYM
gujaf-324	81	109	69	69	NUM
gujaf-324	81	110	post	post	NOUN
gujaf-324	81	111	covid-19	covid-19	PROPN
gujaf-324	81	112	pandemic	pandemic	ADJ
gujaf-324	81	113	:	:	PUNCT
gujaf-324	81	114	comparative	comparative	ADJ
gujaf-324	81	115	study	study	NOUN
gujaf-324	81	116	in	in	ADP
gujaf-324	81	117	the	the	DET
gujaf-324	81	118	value	value	NOUN
gujaf-324	81	119	relevance	relevance	NOUN
gujaf-324	81	120	of	of	ADP
gujaf-324	81	121	accounting	accounting	NOUN
gujaf-324	81	122	information	information	NOUN
gujaf-324	81	123	between	between	ADP
gujaf-324	81	124	listed	list	VERB
gujaf-324	81	125	manufacturing	manufacturing	NOUN
gujaf-324	81	126	firms	firm	NOUN
gujaf-324	81	127	and	and	CCONJ
gujaf-324	81	128	listed	list	VERB
gujaf-324	81	129	service	service	NOUN
gujaf-324	81	130	firms	firm	NOUN
gujaf-324	81	131	in	in	ADP
gujaf-324	81	132	nigeria	nigeria	PROPN
gujaf-324	81	133	abbas	abbas	PROPN
gujaf-324	81	134	,	,	PUNCT
gujaf-324	81	135	abdulrahman	abdulrahman	NOUN
gujaf-324	81	136	ngadi	ngadi	PROPN
gujaf-324	81	137	,	,	PUNCT
gujaf-324	81	138	abubakar	abubakar	PROPN
gujaf-324	81	139	,	,	PUNCT
gujaf-324	81	140	aliyu	aliyu	PROPN
gujaf-324	81	141	,	,	PUNCT
gujaf-324	81	142	abdu	abdu	PROPN
gujaf-324	81	143	,	,	PUNCT
gujaf-324	81	144	abubakar	abubakar	PROPN
gujaf-324	81	145	…	…	SYM
gujaf-324	81	146	…	…	PUNCT
gujaf-324	81	147	…	…	PUNCT
gujaf-324	81	148	…	…	PUNCT
gujaf-324	81	149	…	…	PUNCT
gujaf-324	81	150	…	…	PUNCT
gujaf-324	81	151	…	…	PUNCT
gujaf-324	81	152	…	…	PUNCT
gujaf-324	81	153	…	…	PUNCT
gujaf-324	81	154	…	…	PUNCT
gujaf-324	81	155	…	…	PUNCT
gujaf-324	81	156	…	…	SYM
gujaf-324	81	157	.70	.70	NUM
gujaf-324	81	158	-	-	SYM
gujaf-324	81	159	87	87	NUM
gujaf-324	81	160	environmental	environmental	ADJ
gujaf-324	81	161	and	and	CCONJ
gujaf-324	81	162	social	social	ADJ
gujaf-324	81	163	information	information	NOUN
gujaf-324	81	164	disclosure	disclosure	NOUN
gujaf-324	81	165	quality	quality	NOUN
gujaf-324	81	166	and	and	CCONJ
gujaf-324	81	167	financial	financial	ADJ
gujaf-324	81	168	performance	performance	NOUN
gujaf-324	81	169	of	of	ADP
gujaf-324	81	170	listed	list	VERB
gujaf-324	81	171	manufacturing	manufacturing	NOUN
gujaf-324	81	172	companies	company	NOUN
gujaf-324	81	173	in	in	ADP
gujaf-324	81	174	nigeria	nigeria	PROPN
gujaf-324	81	175	.	.	PUNCT
gujaf-324	81	176	:	:	PUNCT
gujaf-324	82	1	saka	saka	PROPN
gujaf-324	82	2	tunde	tunde	PROPN
gujaf-324	82	3	abdulsalam	abdulsalam	PROPN
gujaf-324	82	4	,	,	PUNCT
gujaf-324	82	5	ph.d	ph.d	PROPN
gujaf-324	82	6	…	…	SYM
gujaf-324	82	7	…	…	PUNCT
gujaf-324	82	8	…	…	PUNCT
gujaf-324	82	9	…	…	PUNCT
gujaf-324	82	10	…	…	PUNCT
gujaf-324	82	11	…	…	PUNCT
gujaf-324	82	12	...	...	PUNCT
gujaf-324	82	13	88	88	NUM
gujaf-324	82	14	-	-	SYM
gujaf-324	82	15	108	108	NUM
gujaf-324	82	16	the	the	DET
gujaf-324	82	17	impact	impact	NOUN
gujaf-324	82	18	of	of	ADP
gujaf-324	82	19	corporate	corporate	ADJ
gujaf-324	82	20	social	social	ADJ
gujaf-324	82	21	responsibility	responsibility	NOUN
gujaf-324	82	22	on	on	ADP
gujaf-324	82	23	bank	bank	NOUN
gujaf-324	82	24	performance	performance	NOUN
gujaf-324	82	25	in	in	ADP
gujaf-324	82	26	nigeria	nigeria	PROPN
gujaf-324	82	27	ibrahim	ibrahim	PROPN
gujaf-324	82	28	yinka	yinka	PROPN
gujaf-324	82	29	agbeyinka	agbeyinka	PROPN
gujaf-324	82	30	…	…	X
gujaf-324	82	31	…	…	PUNCT
gujaf-324	82	32	…	…	PUNCT
gujaf-324	82	33	…	…	PUNCT
gujaf-324	82	34	…	…	PUNCT
gujaf-324	82	35	…	…	PUNCT
gujaf-324	82	36	…	…	PUNCT
gujaf-324	82	37	…	…	PUNCT
gujaf-324	82	38	…	…	PUNCT
gujaf-324	82	39	…	…	PUNCT
gujaf-324	82	40	…	…	PUNCT
gujaf-324	82	41	…	…	PUNCT
gujaf-324	82	42	…	…	PUNCT
gujaf-324	82	43	…	…	PUNCT
gujaf-324	82	44	…	…	PUNCT
gujaf-324	82	45	…	…	PUNCT
gujaf-324	82	46	…	…	PUNCT
gujaf-324	82	47	…	…	PUNCT
gujaf-324	82	48	…	…	PUNCT
gujaf-324	82	49	…	…	PUNCT
gujaf-324	82	50	…	…	PUNCT
gujaf-324	82	51	…	…	PUNCT
gujaf-324	82	52	…	…	PUNCT
gujaf-324	82	53	…	…	X
gujaf-324	82	54	.109	.109	NUM
gujaf-324	82	55	-	-	SYM
gujaf-324	82	56	123	123	NUM
gujaf-324	82	57	the	the	DET
gujaf-324	82	58	impact	impact	NOUN
gujaf-324	82	59	of	of	ADP
gujaf-324	82	60	firm	firm	ADJ
gujaf-324	82	61	characteristics	characteristic	NOUN
gujaf-324	82	62	on	on	ADP
gujaf-324	82	63	accruals	accrual	NOUN
gujaf-324	82	64	and	and	CCONJ
gujaf-324	82	65	real	real	ADJ
gujaf-324	82	66	earnings	earning	NOUN
gujaf-324	82	67	management	management	NOUN
gujaf-324	82	68	of	of	ADP
gujaf-324	82	69	listed	list	VERB
gujaf-324	82	70	manufacturing	manufacturing	NOUN
gujaf-324	82	71	firms	firm	NOUN
gujaf-324	82	72	in	in	ADP
gujaf-324	82	73	nigeria	nigeria	PROPN
gujaf-324	82	74	:	:	PUNCT
gujaf-324	83	1	muhammad	muhammad	PROPN
gujaf-324	83	2	,	,	PUNCT
gujaf-324	83	3	aisha	aisha	PROPN
gujaf-324	83	4	chado	chado	PROPN
gujaf-324	83	5	…	…	PUNCT
gujaf-324	83	6	…	…	PUNCT
gujaf-324	83	7	…	…	PUNCT
gujaf-324	83	8	…	…	PUNCT
gujaf-324	83	9	…	…	PUNCT
gujaf-324	83	10	…	…	PUNCT
gujaf-324	83	11	…	…	PUNCT
gujaf-324	83	12	…	…	PUNCT
gujaf-324	83	13	…	…	PUNCT
gujaf-324	83	14	…	…	X
gujaf-324	83	15	.124	.124	NUM
gujaf-324	83	16	-	-	SYM
gujaf-324	83	17	142	142	NUM
gujaf-324	83	18	the	the	DET
gujaf-324	83	19	impact	impact	NOUN
gujaf-324	83	20	of	of	ADP
gujaf-324	83	21	esg	esg	NOUN
gujaf-324	83	22	practices	practice	NOUN
gujaf-324	83	23	on	on	ADP
gujaf-324	83	24	the	the	DET
gujaf-324	83	25	risk	risk	NOUN
gujaf-324	83	26	portfolio	portfolio	NOUN
gujaf-324	83	27	of	of	ADP
gujaf-324	83	28	listed	list	VERB
gujaf-324	83	29	oil	oil	NOUN
gujaf-324	83	30	and	and	CCONJ
gujaf-324	83	31	gas	gas	NOUN
gujaf-324	83	32	firms	firm	NOUN
gujaf-324	83	33	in	in	ADP
gujaf-324	83	34	nigeria	nigeria	PROPN
gujaf-324	83	35	using	use	VERB
gujaf-324	83	36	a	a	DET
gujaf-324	83	37	multilayered	multilayered	ADJ
gujaf-324	83	38	criterion	criterion	NOUN
gujaf-324	83	39	:	:	PUNCT
gujaf-324	83	40	joseph	joseph	PROPN
gujaf-324	83	41	olorunfemi	olorunfemi	ADP
gujaf-324	83	42	akande	akande	PROPN
gujaf-324	83	43	…	…	SYM
gujaf-324	83	44	…	…	PUNCT
gujaf-324	83	45	…	…	PUNCT
gujaf-324	83	46	…	…	PUNCT
gujaf-324	83	47	…	…	PUNCT
gujaf-324	83	48	…	…	PUNCT
gujaf-324	83	49	…	…	PUNCT
gujaf-324	83	50	…	…	PUNCT
gujaf-324	83	51	…	…	PUNCT
gujaf-324	83	52	…	…	PUNCT
gujaf-324	83	53	…	…	PUNCT
gujaf-324	83	54	…	…	PUNCT
gujaf-324	83	55	...	...	PUNCT
gujaf-324	83	56	143	143	NUM
gujaf-324	83	57	-	-	SYM
gujaf-324	83	58	155	155	NUM
gujaf-324	83	59	effect	effect	NOUN
gujaf-324	83	60	of	of	ADP
gujaf-324	83	61	selected	select	VERB
gujaf-324	83	62	macroeconomic	macroeconomic	ADJ
gujaf-324	83	63	variables	variable	NOUN
gujaf-324	83	64	on	on	ADP
gujaf-324	83	65	stock	stock	NOUN
gujaf-324	83	66	market	market	NOUN
gujaf-324	83	67	volatility	volatility	NOUN
gujaf-324	83	68	in	in	ADP
gujaf-324	83	69	nigeria	nigeria	PROPN
gujaf-324	83	70	hauwa	hauwa	ADJ
gujaf-324	83	71	bayero	bayero	PROPN
gujaf-324	83	72	tijjani	tijjani	NOUN
gujaf-324	83	73	,	,	PUNCT
gujaf-324	83	74	prof	prof	PROPN
gujaf-324	83	75	sheikh	sheikh	PROPN
gujaf-324	83	76	ahmad	ahmad	PROPN
gujaf-324	83	77	abdullahi	abdullahi	PROPN
gujaf-324	83	78	,	,	PUNCT
gujaf-324	83	79	dr	dr	PROPN
gujaf-324	83	80	ibrahim	ibrahim	PROPN
gujaf-324	83	81	mohammed	mohammed	PROPN
gujaf-324	83	82	,	,	PUNCT
gujaf-324	83	83	dr	dr	PROPN
gujaf-324	83	84	isma’il	isma’il	PROPN
gujaf-324	83	85	tijjani	tijjani	PROPN
gujaf-324	83	86	idris	idris	PROPN
gujaf-324	83	87	…	…	PROPN
gujaf-324	83	88	…	…	PUNCT
gujaf-324	83	89	…	…	PUNCT
gujaf-324	83	90	…	…	PUNCT
gujaf-324	83	91	…	…	PUNCT
gujaf-324	83	92	…	…	PUNCT
gujaf-324	83	93	…	…	PUNCT
gujaf-324	83	94	…	…	PUNCT
gujaf-324	83	95	…	…	PUNCT
gujaf-324	83	96	…	…	PUNCT
gujaf-324	83	97	…	…	PUNCT
gujaf-324	83	98	…	…	PUNCT
gujaf-324	83	99	…	…	PUNCT
gujaf-324	83	100	…	…	PUNCT
gujaf-324	83	101	…	…	PUNCT
gujaf-324	83	102	…	…	PUNCT
gujaf-324	83	103	…	…	PUNCT
gujaf-324	83	104	…	…	PUNCT
gujaf-324	83	105	…	…	PUNCT
gujaf-324	83	106	…	…	PUNCT
gujaf-324	83	107	…	…	PUNCT
gujaf-324	83	108	…	…	PUNCT
gujaf-324	83	109	…	…	PUNCT
gujaf-324	83	110	…	…	PUNCT
gujaf-324	83	111	…	…	PUNCT
gujaf-324	83	112	…	…	PUNCT
gujaf-324	83	113	…	…	PUNCT
gujaf-324	83	114	…	…	SYM
gujaf-324	83	115	…	…	SYM
gujaf-324	83	116	156	156	NUM
gujaf-324	83	117	-	-	SYM
gujaf-324	83	118	171	171	NUM
gujaf-324	83	119	moderating	moderate	VERB
gujaf-324	83	120	effect	effect	NOUN
gujaf-324	83	121	of	of	ADP
gujaf-324	83	122	audit	audit	NOUN
gujaf-324	83	123	quality	quality	NOUN
gujaf-324	83	124	on	on	ADP
gujaf-324	83	125	value	value	NOUN
gujaf-324	83	126	relevance	relevance	NOUN
gujaf-324	83	127	of	of	ADP
gujaf-324	83	128	fair	fair	ADJ
gujaf-324	83	129	value	value	NOUN
gujaf-324	83	130	measurements	measurement	NOUN
gujaf-324	83	131	hierarchy	hierarchy	NOUN
gujaf-324	83	132	of	of	ADP
gujaf-324	83	133	listed	list	VERB
gujaf-324	83	134	financial	financial	ADJ
gujaf-324	83	135	services	service	NOUN
gujaf-324	83	136	companies	company	NOUN
gujaf-324	83	137	:	:	PUNCT
gujaf-324	83	138	tesleem	tesleem	VERB
gujaf-324	83	139	olayinka	olayinka	ADJ
gujaf-324	83	140	adeyemi	adeyemi	ADV
gujaf-324	83	141	…	…	PUNCT
gujaf-324	83	142	…	…	PUNCT
gujaf-324	83	143	…	…	PUNCT
gujaf-324	83	144	…	…	PUNCT
gujaf-324	83	145	…	…	PUNCT
gujaf-324	83	146	…	…	X
gujaf-324	83	147	.172	.172	NUM
gujaf-324	83	148	-	-	SYM
gujaf-324	83	149	202	202	NUM
gujaf-324	83	150	effect	effect	NOUN
gujaf-324	83	151	of	of	ADP
gujaf-324	83	152	audit	audit	NOUN
gujaf-324	83	153	quality	quality	NOUN
gujaf-324	83	154	attributes	attribute	NOUN
gujaf-324	83	155	and	and	CCONJ
gujaf-324	83	156	ifrs	ifrs	NOUN
gujaf-324	83	157	adoption	adoption	NOUN
gujaf-324	83	158	on	on	ADP
gujaf-324	83	159	financial	financial	ADJ
gujaf-324	83	160	reporting	reporting	NOUN
gujaf-324	83	161	quality	quality	NOUN
gujaf-324	83	162	of	of	ADP
gujaf-324	83	163	listed	list	VERB
gujaf-324	83	164	manufacturing	manufacturing	NOUN
gujaf-324	83	165	firms	firm	NOUN
gujaf-324	83	166	in	in	ADP
gujaf-324	83	167	nigeria	nigeria	PROPN
gujaf-324	83	168	:	:	PUNCT
gujaf-324	84	1	muhammad	muhammad	PROPN
gujaf-324	84	2	,	,	PUNCT
gujaf-324	84	3	aisha	aisha	PROPN
gujaf-324	84	4	chado	chado	PROPN
gujaf-324	84	5	…	…	PUNCT
gujaf-324	84	6	…	…	PUNCT
gujaf-324	84	7	…	…	PUNCT
gujaf-324	84	8	…	…	PUNCT
gujaf-324	84	9	…	…	PUNCT
gujaf-324	84	10	…	…	PUNCT
gujaf-324	84	11	…	…	PUNCT
gujaf-324	84	12	…	…	PUNCT
gujaf-324	84	13	…	…	PUNCT
gujaf-324	84	14	..	..	PUNCT
gujaf-324	84	15	203	203	NUM
gujaf-324	84	16	-	-	SYM
gujaf-324	84	17	221	221	NUM
gujaf-324	84	18	electronic	electronic	ADJ
gujaf-324	84	19	banking	banking	NOUN
gujaf-324	84	20	and	and	CCONJ
gujaf-324	84	21	performance	performance	NOUN
gujaf-324	84	22	of	of	ADP
gujaf-324	84	23	banking	banking	NOUN
gujaf-324	84	24	sector	sector	NOUN
gujaf-324	84	25	in	in	ADP
gujaf-324	84	26	nigeria	nigeria	PROPN
gujaf-324	84	27	kayode	kayode	PROPN
gujaf-324	84	28	david	david	PROPN
gujaf-324	84	29	kolawole	kolawole	PROPN
gujaf-324	84	30	…	…	PUNCT
gujaf-324	84	31	…	…	PUNCT
gujaf-324	84	32	…	…	PUNCT
gujaf-324	84	33	…	…	PUNCT
gujaf-324	84	34	…	…	PUNCT
gujaf-324	84	35	…	…	PUNCT
gujaf-324	84	36	…	…	PUNCT
gujaf-324	84	37	…	…	PUNCT
gujaf-324	84	38	…	…	PUNCT
gujaf-324	84	39	…	…	PUNCT
gujaf-324	84	40	…	…	PUNCT
gujaf-324	84	41	…	…	PUNCT
gujaf-324	84	42	…	…	PUNCT
gujaf-324	84	43	…	…	PUNCT
gujaf-324	84	44	…	…	PUNCT
gujaf-324	84	45	…	…	PUNCT
gujaf-324	84	46	…	…	PUNCT
gujaf-324	84	47	…	…	PUNCT
gujaf-324	84	48	…	…	PUNCT
gujaf-324	84	49	…	…	PUNCT
gujaf-324	84	50	…	…	PUNCT
gujaf-324	84	51	…	…	PUNCT
gujaf-324	84	52	…	…	PUNCT
gujaf-324	84	53	…	…	PUNCT
gujaf-324	84	54	222	222	NUM
gujaf-324	84	55	-	-	SYM
gujaf-324	84	56	234	234	NUM
gujaf-324	84	57	gusau	gusau	ADJ
gujaf-324	84	58	journal	journal	NOUN
gujaf-324	84	59	of	of	ADP
gujaf-324	84	60	accounting	accounting	NOUN
gujaf-324	84	61	and	and	CCONJ
gujaf-324	84	62	finance	finance	NOUN
gujaf-324	84	63	,	,	PUNCT
gujaf-324	84	64	vol	vol	NOUN
gujaf-324	84	65	.	.	PROPN
gujaf-324	84	66	5	5	NUM
gujaf-324	84	67	,	,	PUNCT
gujaf-324	84	68	issue	issue	NOUN
gujaf-324	84	69	2	2	NUM
gujaf-324	84	70	,	,	PUNCT
gujaf-324	84	71	october	october	PROPN
gujaf-324	84	72	,	,	PUNCT
gujaf-324	84	73	2024	2024	NUM
gujaf-324	84	74	ix	ix	VERB
gujaf-324	84	75	do	do	VERB
gujaf-324	84	76	audit	audit	NOUN
gujaf-324	84	77	committee	committee	NOUN
gujaf-324	84	78	and	and	CCONJ
gujaf-324	84	79	board	board	NOUN
gujaf-324	84	80	attributes	attribute	VERB
gujaf-324	84	81	influence	influence	NOUN
gujaf-324	84	82	environmental	environmental	ADJ
gujaf-324	84	83	disclosure	disclosure	NOUN
gujaf-324	84	84	:	:	PUNCT
gujaf-324	84	85	an	an	DET
gujaf-324	84	86	empirical	empirical	ADJ
gujaf-324	84	87	investigation	investigation	NOUN
gujaf-324	84	88	of	of	ADP
gujaf-324	84	89	listed	list	VERB
gujaf-324	84	90	firms	firm	NOUN
gujaf-324	84	91	in	in	ADP
gujaf-324	84	92	nigeria	nigeria	PROPN
gujaf-324	84	93	.	.	PUNCT
gujaf-324	85	1	haruna	haruna	PROPN
gujaf-324	85	2	muhammed	muhammed	PROPN
gujaf-324	85	3	musa	musa	PROPN
gujaf-324	85	4	…	…	SYM
gujaf-324	85	5	…	…	PUNCT
gujaf-324	85	6	…	…	PUNCT
gujaf-324	85	7	…	…	PUNCT
gujaf-324	85	8	…	…	PUNCT
gujaf-324	85	9	…	…	PUNCT
gujaf-324	85	10	…	…	PUNCT
gujaf-324	85	11	…	…	SYM
gujaf-324	85	12	…	…	SYM
gujaf-324	85	13	235	235	NUM
gujaf-324	85	14	-	-	SYM
gujaf-324	85	15	248	248	NUM
gujaf-324	85	16	impact	impact	NOUN
gujaf-324	85	17	of	of	ADP
gujaf-324	85	18	external	external	ADJ
gujaf-324	85	19	debts	debt	NOUN
gujaf-324	85	20	on	on	ADP
gujaf-324	85	21	economic	economic	ADJ
gujaf-324	85	22	growth	growth	NOUN
gujaf-324	85	23	in	in	ADP
gujaf-324	85	24	nigeria	nigeria	PROPN
gujaf-324	85	25	ibrahim	ibrahim	PROPN
gujaf-324	85	26	yinka	yinka	PROPN
gujaf-324	85	27	agbeyinka	agbeyinka	PROPN
gujaf-324	85	28	…	…	X
gujaf-324	85	29	…	…	PUNCT
gujaf-324	85	30	…	…	PUNCT
gujaf-324	85	31	…	…	PUNCT
gujaf-324	85	32	…	…	PUNCT
gujaf-324	85	33	…	…	PUNCT
gujaf-324	85	34	…	…	PUNCT
gujaf-324	85	35	…	…	PUNCT
gujaf-324	85	36	…	…	PUNCT
gujaf-324	85	37	…	…	PUNCT
gujaf-324	85	38	…	…	PUNCT
gujaf-324	85	39	…	…	PUNCT
gujaf-324	85	40	…	…	PUNCT
gujaf-324	85	41	…	…	PUNCT
gujaf-324	85	42	…	…	PUNCT
gujaf-324	85	43	…	…	PUNCT
gujaf-324	85	44	…	…	PUNCT
gujaf-324	85	45	…	…	PUNCT
gujaf-324	85	46	…	…	PUNCT
gujaf-324	85	47	…	…	PUNCT
gujaf-324	85	48	…	…	PUNCT
gujaf-324	85	49	…	…	PUNCT
gujaf-324	85	50	…	…	SYM
gujaf-324	85	51	…	…	SYM
gujaf-324	85	52	249	249	NUM
gujaf-324	85	53	-	-	SYM
gujaf-324	85	54	261	261	NUM
gujaf-324	85	55	effect	effect	NOUN
gujaf-324	85	56	of	of	ADP
gujaf-324	85	57	compliance	compliance	NOUN
gujaf-324	85	58	cost	cost	NOUN
gujaf-324	85	59	and	and	CCONJ
gujaf-324	85	60	tax	tax	NOUN
gujaf-324	85	61	burden	burden	NOUN
gujaf-324	85	62	on	on	ADP
gujaf-324	85	63	tax	tax	NOUN
gujaf-324	85	64	compliance	compliance	NOUN
gujaf-324	85	65	of	of	ADP
gujaf-324	85	66	small	small	ADJ
gujaf-324	85	67	and	and	CCONJ
gujaf-324	85	68	medium	medium	ADJ
gujaf-324	85	69	-	-	PUNCT
gujaf-324	85	70	scale	scale	NOUN
gujaf-324	85	71	enterprises	enterprise	NOUN
gujaf-324	85	72	in	in	ADP
gujaf-324	85	73	benue	benue	NOUN
gujaf-324	85	74	state	state	PROPN
gujaf-324	85	75	,	,	PUNCT
gujaf-324	85	76	nigeria	nigeria	PROPN
gujaf-324	85	77	okpe	okpe	PROPN
gujaf-324	85	78	caleb	caleb	PROPN
gujaf-324	85	79	john	john	PROPN
gujaf-324	85	80	,	,	PUNCT
gujaf-324	85	81	prof	prof	PROPN
gujaf-324	85	82	.	.	PUNCT
gujaf-324	86	1	aliyu	aliyu	PROPN
gujaf-324	86	2	nuraddeen	nuraddeen	PROPN
gujaf-324	86	3	shehu	shehu	PROPN
gujaf-324	86	4	,	,	PUNCT
gujaf-324	86	5	prof	prof	PROPN
gujaf-324	86	6	.	.	PUNCT
gujaf-324	86	7	bello	bello	PROPN
gujaf-324	86	8	a.	a.	PROPN
gujaf-324	86	9	ahmad	ahmad	PROPN
gujaf-324	86	10	,	,	PUNCT
gujaf-324	86	11	ahmed	ahmed	PROPN
gujaf-324	86	12	aliyu	aliyu	PROPN
gujaf-324	86	13	abdullahi	abdullahi	PROPN
gujaf-324	86	14	phd	phd	PROPN
gujaf-324	86	15	,	,	PUNCT
gujaf-324	86	16	mohammed	mohammed	PROPN
gujaf-324	86	17	musa	musa	PROPN
gujaf-324	86	18	abdulkarim	abdulkarim	PROPN
gujaf-324	86	19	phd	phd	PROPN
gujaf-324	86	20	…	…	PUNCT
gujaf-324	86	21	…	…	PUNCT
gujaf-324	86	22	…	…	PUNCT
gujaf-324	86	23	…	…	PUNCT
gujaf-324	86	24	…	…	PUNCT
gujaf-324	86	25	…	…	PUNCT
gujaf-324	86	26	…	…	PUNCT
gujaf-324	86	27	…	…	PUNCT
gujaf-324	86	28	…	…	PUNCT
gujaf-324	86	29	…	…	PUNCT
gujaf-324	86	30	…	…	PUNCT
gujaf-324	86	31	…	…	PUNCT
gujaf-324	86	32	…	…	PUNCT
gujaf-324	86	33	…	…	PUNCT
gujaf-324	86	34	…	…	PUNCT
gujaf-324	86	35	…	…	PUNCT
gujaf-324	86	36	…	…	SYM
gujaf-324	86	37	.262	.262	NUM
gujaf-324	86	38	-	-	SYM
gujaf-324	86	39	282	282	NUM
gujaf-324	86	40	the	the	DET
gujaf-324	86	41	effect	effect	NOUN
gujaf-324	86	42	of	of	ADP
gujaf-324	86	43	bank	bank	NOUN
gujaf-324	86	44	sectoral	sectoral	ADJ
gujaf-324	86	45	credit	credit	NOUN
gujaf-324	86	46	and	and	CCONJ
gujaf-324	86	47	exchange	exchange	NOUN
gujaf-324	86	48	rate	rate	NOUN
gujaf-324	86	49	on	on	ADP
gujaf-324	86	50	financial	financial	ADJ
gujaf-324	86	51	performance	performance	NOUN
gujaf-324	86	52	of	of	ADP
gujaf-324	86	53	listed	list	VERB
gujaf-324	86	54	manufacturing	manufacturing	NOUN
gujaf-324	86	55	firms	firm	NOUN
gujaf-324	86	56	in	in	ADP
gujaf-324	86	57	nigeria	nigeria	PROPN
gujaf-324	86	58	.	.	PUNCT
gujaf-324	87	1	ibrahim	ibrahim	PROPN
gujaf-324	87	2	kabir	kabir	PROPN
gujaf-324	87	3	adedeji	adedeji	PROPN
gujaf-324	87	4	,	,	PUNCT
gujaf-324	87	5	dr	dr	PROPN
gujaf-324	87	6	ibrahim	ibrahim	PROPN
gujaf-324	87	7	muhammed	muhammed	PROPN
gujaf-324	87	8	,	,	PUNCT
gujaf-324	87	9	prof	prof	PROPN
gujaf-324	87	10	.	.	PUNCT
gujaf-324	88	1	muhammed	muhamme	VERB
gujaf-324	88	2	habibu	habibu	ADJ
gujaf-324	88	3	sabari	sabari	PROPN
gujaf-324	88	4	prof	prof	PROPN
gujaf-324	88	5	.	.	PUNCT
gujaf-324	89	1	abiodun	abiodun	PROPN
gujaf-324	89	2	popoola	popoola	PROPN
gujaf-324	89	3	…	…	PUNCT
gujaf-324	89	4	…	…	PUNCT
gujaf-324	89	5	…	…	PUNCT
gujaf-324	89	6	…	…	PUNCT
gujaf-324	89	7	…	…	PUNCT
gujaf-324	89	8	…	…	PUNCT
gujaf-324	89	9	…	…	PUNCT
gujaf-324	89	10	…	…	PUNCT
gujaf-324	89	11	…	…	PUNCT
gujaf-324	89	12	…	…	PUNCT
gujaf-324	89	13	…	…	PUNCT
gujaf-324	89	14	…	…	PUNCT
gujaf-324	89	15	…	…	PUNCT
gujaf-324	89	16	…	…	PUNCT
gujaf-324	89	17	…	…	PUNCT
gujaf-324	89	18	…	…	PUNCT
gujaf-324	89	19	…	…	PUNCT
gujaf-324	89	20	…	…	PUNCT
gujaf-324	89	21	…	…	PUNCT
gujaf-324	89	22	…	…	PUNCT
gujaf-324	89	23	…	…	PUNCT
gujaf-324	89	24	…	…	PUNCT
gujaf-324	89	25	…	…	PUNCT
gujaf-324	89	26	…	…	SYM
gujaf-324	89	27	…	…	SYM
gujaf-324	89	28	283	283	NUM
gujaf-324	89	29	-	-	SYM
gujaf-324	89	30	297	297	NUM
gujaf-324	89	31	the	the	DET
gujaf-324	89	32	effects	effect	NOUN
gujaf-324	89	33	of	of	ADP
gujaf-324	89	34	interest	interest	NOUN
gujaf-324	89	35	rate	rate	NOUN
gujaf-324	89	36	and	and	CCONJ
gujaf-324	89	37	money	money	NOUN
gujaf-324	89	38	supply	supply	NOUN
gujaf-324	89	39	on	on	ADP
gujaf-324	89	40	systematic	systematic	ADJ
gujaf-324	89	41	risk	risk	NOUN
gujaf-324	89	42	associated	associate	VERB
gujaf-324	89	43	with	with	ADP
gujaf-324	89	44	return	return	NOUN
gujaf-324	89	45	in	in	ADP
gujaf-324	89	46	nigerian	nigerian	ADJ
gujaf-324	89	47	exchange	exchange	PROPN
gujaf-324	89	48	adedokun	adedokun	PROPN
gujaf-324	89	49	rofiat	rofiat	PROPN
gujaf-324	89	50	,	,	PUNCT
gujaf-324	89	51	prof	prof	PROPN
gujaf-324	89	52	.	.	PROPN
gujaf-324	90	1	sani	sani	PROPN
gujaf-324	90	2	abdullahi	abdullahi	PROPN
gujaf-324	90	3	,	,	PUNCT
gujaf-324	90	4	dr	dr	PROPN
gujaf-324	90	5	.	.	PROPN
gujaf-324	90	6	ibrahim	ibrahim	PROPN
gujaf-324	90	7	mohammed	mohammed	PROPN
gujaf-324	90	8	,	,	PUNCT
gujaf-324	90	9	prof	prof	PROPN
gujaf-324	90	10	.	.	PUNCT
gujaf-324	91	1	ahmad	ahmad	PROPN
gujaf-324	91	2	dogarawa	dogarawa	PROPN
gujaf-324	91	3	…	…	X
gujaf-324	91	4	…	…	PUNCT
gujaf-324	91	5	…	…	PUNCT
gujaf-324	91	6	…	…	PUNCT
gujaf-324	91	7	…	…	PUNCT
gujaf-324	91	8	…	…	PUNCT
gujaf-324	91	9	…	…	PUNCT
gujaf-324	91	10	…	…	PUNCT
gujaf-324	91	11	…	…	PUNCT
gujaf-324	91	12	…	…	PUNCT
gujaf-324	91	13	…	…	PUNCT
gujaf-324	91	14	…	…	PUNCT
gujaf-324	91	15	…	…	PUNCT
gujaf-324	91	16	…	…	PUNCT
gujaf-324	91	17	…	…	PUNCT
gujaf-324	91	18	…	…	PUNCT
gujaf-324	91	19	…	…	PUNCT
gujaf-324	91	20	…	…	PUNCT
gujaf-324	91	21	…	…	PUNCT
gujaf-324	91	22	…	…	PUNCT
gujaf-324	91	23	…	…	PUNCT
gujaf-324	91	24	…	…	PUNCT
gujaf-324	91	25	…	…	PUNCT
gujaf-324	91	26	…	…	PUNCT
gujaf-324	91	27	…	…	PUNCT
gujaf-324	91	28	…	…	PUNCT
gujaf-324	91	29	…	…	PUNCT
gujaf-324	91	30	…	…	PUNCT
gujaf-324	91	31	…	…	PUNCT
gujaf-324	91	32	…	…	SYM
gujaf-324	91	33	.298	.298	NUM
gujaf-324	91	34	-	-	SYM
gujaf-324	91	35	314	314	NUM
gujaf-324	91	36	effect	effect	NOUN
gujaf-324	91	37	of	of	ADP
gujaf-324	91	38	firm	firm	ADJ
gujaf-324	91	39	attributes	attribute	NOUN
gujaf-324	91	40	on	on	ADP
gujaf-324	91	41	the	the	DET
gujaf-324	91	42	growth	growth	NOUN
gujaf-324	91	43	of	of	ADP
gujaf-324	91	44	healthcare	healthcare	NOUN
gujaf-324	91	45	companies	company	NOUN
gujaf-324	91	46	listed	list	VERB
gujaf-324	91	47	on	on	ADP
gujaf-324	91	48	the	the	DET
gujaf-324	91	49	nigerian	nigerian	PROPN
gujaf-324	91	50	exchange	exchange	PROPN
gujaf-324	91	51	group	group	PROPN
gujaf-324	91	52	salisu	salisu	PROPN
gujaf-324	91	53	isyaku	isyaku	NOUN
gujaf-324	91	54	dahiru	dahiru	NOUN
gujaf-324	91	55	,	,	PUNCT
gujaf-324	91	56	adeyemi	adeyemi	ADV
gujaf-324	91	57	tesleem	tesleem	VERB
gujaf-324	91	58	,	,	PUNCT
gujaf-324	91	59	phd	phd	NOUN
gujaf-324	91	60	,	,	PUNCT
gujaf-324	91	61	suleiman	suleiman	PROPN
gujaf-324	91	62	salami	salami	PROPN
gujaf-324	91	63	,	,	PUNCT
gujaf-324	91	64	phd	phd	NOUN
gujaf-324	91	65	…	…	SYM
gujaf-324	91	66	…	…	PUNCT
gujaf-324	91	67	…	…	PUNCT
gujaf-324	91	68	…	…	PUNCT
gujaf-324	91	69	…	…	SYM
gujaf-324	91	70	....	....	PUNCT
gujaf-324	91	71	315	315	NUM
gujaf-324	91	72	-	-	SYM
gujaf-324	91	73	331	331	NUM
gujaf-324	91	74	corporate	corporate	ADJ
gujaf-324	91	75	social	social	ADJ
gujaf-324	91	76	responsibility	responsibility	NOUN
gujaf-324	91	77	and	and	CCONJ
gujaf-324	91	78	performance	performance	NOUN
gujaf-324	91	79	of	of	ADP
gujaf-324	91	80	firms	firm	NOUN
gujaf-324	91	81	in	in	ADP
gujaf-324	91	82	lagos	lagos	PROPN
gujaf-324	91	83	state	state	PROPN
gujaf-324	91	84	nigeria	nigeria	PROPN
gujaf-324	91	85	kayode	kayode	PROPN
gujaf-324	91	86	david	david	PROPN
gujaf-324	91	87	kolawole	kolawole	PROPN
gujaf-324	91	88	……	……	NOUN
gujaf-324	91	89	……	……	NOUN
gujaf-324	91	90	……	……	NOUN
gujaf-324	91	91	……	……	NOUN
gujaf-324	91	92	……	……	NOUN
gujaf-324	91	93	……	……	NOUN
gujaf-324	91	94	……	……	NOUN
gujaf-324	91	95	……	……	NOUN
gujaf-324	91	96	……	……	NOUN
gujaf-324	91	97	……	……	NOUN
gujaf-324	91	98	……	……	NOUN
gujaf-324	91	99	……	……	NOUN
gujaf-324	91	100	.	.	PUNCT
gujaf-324	92	1	...	...	PUNCT
gujaf-324	92	2	332	332	NUM
gujaf-324	92	3	-	-	SYM
gujaf-324	92	4	343	343	NUM
gujaf-324	92	5	does	do	AUX
gujaf-324	92	6	taxation	taxation	NOUN
gujaf-324	92	7	affect	affect	VERB
gujaf-324	92	8	banks	bank	NOUN
gujaf-324	92	9	’	'	PUNCT
gujaf-324	92	10	profitability	profitability	NOUN
gujaf-324	92	11	:	:	PUNCT
gujaf-324	92	12	evidence	evidence	NOUN
gujaf-324	92	13	from	from	ADP
gujaf-324	92	14	nigeria	nigeria	PROPN
gujaf-324	92	15	emmanuel	emmanuel	PROPN
gujaf-324	92	16	imuede	imuede	PROPN
gujaf-324	92	17	oyasor	oyasor	PROPN
gujaf-324	92	18	…	…	PUNCT
gujaf-324	92	19	…	…	PUNCT
gujaf-324	92	20	…	…	PUNCT
gujaf-324	92	21	…	…	PUNCT
gujaf-324	92	22	…	…	PUNCT
gujaf-324	92	23	…	…	PUNCT
gujaf-324	92	24	…	…	PUNCT
gujaf-324	92	25	…	…	PUNCT
gujaf-324	92	26	…	…	PUNCT
gujaf-324	92	27	…	…	PUNCT
gujaf-324	92	28	…	…	PUNCT
gujaf-324	92	29	…	…	PUNCT
gujaf-324	92	30	…	…	PUNCT
gujaf-324	92	31	…	…	PUNCT
gujaf-324	92	32	…	…	PUNCT
gujaf-324	92	33	…	…	PUNCT
gujaf-324	92	34	…	…	PUNCT
gujaf-324	92	35	…	…	PUNCT
gujaf-324	92	36	…	…	PUNCT
gujaf-324	92	37	…	…	PUNCT
gujaf-324	92	38	…	…	PUNCT
gujaf-324	92	39	…	…	PUNCT
gujaf-324	92	40	…	…	PUNCT
gujaf-324	92	41	..	..	PUNCT
gujaf-324	92	42	344	344	NUM
gujaf-324	92	43	-	-	SYM
gujaf-324	92	44	356	356	NUM
gujaf-324	92	45	working	work	VERB
gujaf-324	92	46	capital	capital	NOUN
gujaf-324	92	47	management	management	NOUN
gujaf-324	92	48	and	and	CCONJ
gujaf-324	92	49	manufacturing	manufacturing	NOUN
gujaf-324	92	50	performance	performance	NOUN
gujaf-324	92	51	in	in	ADP
gujaf-324	92	52	nigeria	nigeria	PROPN
gujaf-324	92	53	adedeji	adedeji	PROPN
gujaf-324	92	54	daniel	daniel	PROPN
gujaf-324	92	55	gbadebo	gbadebo	PROPN
gujaf-324	92	56	…	…	PUNCT
gujaf-324	92	57	…	…	PUNCT
gujaf-324	92	58	…	…	PUNCT
gujaf-324	92	59	…	…	PUNCT
gujaf-324	92	60	…	…	PUNCT
gujaf-324	92	61	…	…	PUNCT
gujaf-324	92	62	…	…	PUNCT
gujaf-324	92	63	…	…	PUNCT
gujaf-324	92	64	…	…	PUNCT
gujaf-324	92	65	…	…	PUNCT
gujaf-324	92	66	…	…	PUNCT
gujaf-324	92	67	…	…	PUNCT
gujaf-324	92	68	…	…	PUNCT
gujaf-324	92	69	…	…	PUNCT
gujaf-324	92	70	…	…	PUNCT
gujaf-324	92	71	…	…	PUNCT
gujaf-324	92	72	…	…	PUNCT
gujaf-324	92	73	…	…	PUNCT
gujaf-324	92	74	…	…	PUNCT
gujaf-324	92	75	…	…	PUNCT
gujaf-324	92	76	…	…	PUNCT
gujaf-324	92	77	…	…	PUNCT
gujaf-324	92	78	…	…	PUNCT
gujaf-324	92	79	…	…	PUNCT
gujaf-324	92	80	...	...	PUNCT
gujaf-324	92	81	357	357	NUM
gujaf-324	92	82	-	-	SYM
gujaf-324	92	83	368	368	NUM
gujaf-324	92	84	the	the	DET
gujaf-324	92	85	multidimensionality	multidimensionality	NOUN
gujaf-324	92	86	foreign	foreign	ADJ
gujaf-324	92	87	direct	direct	ADJ
gujaf-324	92	88	investment	investment	NOUN
gujaf-324	92	89	’s	’s	PART
gujaf-324	92	90	impact	impact	NOUN
gujaf-324	92	91	on	on	ADP
gujaf-324	92	92	the	the	DET
gujaf-324	92	93	economy	economy	NOUN
gujaf-324	92	94	emmanuel	emmanuel	PROPN
gujaf-324	92	95	imuede	imuede	PROPN
gujaf-324	92	96	oyasor	oyasor	PROPN
gujaf-324	92	97	…	…	PUNCT
gujaf-324	92	98	…	…	PUNCT
gujaf-324	92	99	…	…	PUNCT
gujaf-324	92	100	…	…	PUNCT
gujaf-324	92	101	…	…	PUNCT
gujaf-324	92	102	…	…	PUNCT
gujaf-324	92	103	…	…	PUNCT
gujaf-324	92	104	…	…	PUNCT
gujaf-324	92	105	…	…	PUNCT
gujaf-324	92	106	…	…	PUNCT
gujaf-324	92	107	…	…	PUNCT
gujaf-324	92	108	…	…	PUNCT
gujaf-324	92	109	…	…	PUNCT
gujaf-324	92	110	…	…	PUNCT
gujaf-324	92	111	…	…	PUNCT
gujaf-324	92	112	…	…	PUNCT
gujaf-324	92	113	…	…	PUNCT
gujaf-324	92	114	…	…	PUNCT
gujaf-324	92	115	…	…	PUNCT
gujaf-324	92	116	…	…	PUNCT
gujaf-324	92	117	…	…	PUNCT
gujaf-324	92	118	…	…	PUNCT
gujaf-324	92	119	…	…	PUNCT
gujaf-324	92	120	..	..	SYM
gujaf-324	92	121	369	369	NUM
gujaf-324	92	122	-	-	SYM
gujaf-324	92	123	383	383	NUM
gujaf-324	92	124	private	private	ADJ
gujaf-324	92	125	capital	capital	NOUN
gujaf-324	92	126	formation	formation	NOUN
gujaf-324	92	127	,	,	PUNCT
gujaf-324	92	128	public	public	ADJ
gujaf-324	92	129	sector	sector	NOUN
gujaf-324	92	130	capital	capital	NOUN
gujaf-324	92	131	formation	formation	NOUN
gujaf-324	92	132	and	and	CCONJ
gujaf-324	92	133	economic	economic	ADJ
gujaf-324	92	134	growth	growth	NOUN
gujaf-324	92	135	in	in	ADP
gujaf-324	92	136	south	south	PROPN
gujaf-324	92	137	africa	africa	PROPN
gujaf-324	92	138	.	.	PUNCT
gujaf-324	93	1	ahmed	ahmed	PROPN
gujaf-324	93	2	oluwatobi	oluwatobi	PROPN
gujaf-324	93	3	adekunle,	adekunle,	PROPN
gujaf-324	93	4	…	…	SYM
gujaf-324	93	5	…	…	PUNCT
gujaf-324	93	6	…	…	PUNCT
gujaf-324	93	7	…	…	PUNCT
gujaf-324	93	8	…	…	PUNCT
gujaf-324	93	9	…	…	PUNCT
gujaf-324	93	10	…	…	PUNCT
gujaf-324	93	11	…	…	PUNCT
gujaf-324	93	12	…	…	PUNCT
gujaf-324	93	13	…	…	PUNCT
gujaf-324	93	14	…	…	PUNCT
gujaf-324	93	15	…	…	PUNCT
gujaf-324	93	16	…	…	PUNCT
gujaf-324	93	17	…	…	PUNCT
gujaf-324	93	18	…	…	PUNCT
gujaf-324	93	19	…	…	PUNCT
gujaf-324	93	20	…	…	PUNCT
gujaf-324	93	21	…	…	PUNCT
gujaf-324	93	22	…	…	PUNCT
gujaf-324	93	23	384	384	NUM
gujaf-324	93	24	-	-	SYM
gujaf-324	93	25	396	396	NUM
gujaf-324	93	26	macroeconomic	macroeconomic	ADJ
gujaf-324	93	27	determinants	determinant	NOUN
gujaf-324	93	28	and	and	CCONJ
gujaf-324	93	29	stock	stock	NOUN
gujaf-324	93	30	market	market	NOUN
gujaf-324	93	31	volatility	volatility	NOUN
gujaf-324	93	32	amidst	amidst	ADP
gujaf-324	93	33	the	the	DET
gujaf-324	93	34	period	period	NOUN
gujaf-324	93	35	of	of	ADP
gujaf-324	93	36	economic	economic	ADJ
gujaf-324	93	37	recession	recession	NOUN
gujaf-324	93	38	in	in	ADP
gujaf-324	93	39	nigeria	nigeria	PROPN
gujaf-324	93	40	hauwa	hauwa	ADJ
gujaf-324	93	41	bayero	bayero	PROPN
gujaf-324	93	42	tijjani	tijjani	NOUN
gujaf-324	93	43	,	,	PUNCT
gujaf-324	93	44	prof	prof	PROPN
gujaf-324	93	45	sheikh	sheikh	PROPN
gujaf-324	93	46	ahmad	ahmad	PROPN
gujaf-324	93	47	abdullahi	abdullahi	PROPN
gujaf-324	93	48	,	,	PUNCT
gujaf-324	93	49	dr	dr	PROPN
gujaf-324	93	50	ibrahim	ibrahim	PROPN
gujaf-324	93	51	mohammed	mohammed	PROPN
gujaf-324	93	52	dr	dr	PROPN
gujaf-324	93	53	isma’il	isma’il	PROPN
gujaf-324	93	54	tijjani	tijjani	PROPN
gujaf-324	93	55	idris	idris	PROPN
gujaf-324	93	56	…	…	PUNCT
gujaf-324	93	57	……	……	NOUN
gujaf-324	93	58	……	……	NOUN
gujaf-324	93	59	……	……	NOUN
gujaf-324	93	60	……	……	NOUN
gujaf-324	93	61	……	……	NOUN
gujaf-324	93	62	……	……	NOUN
gujaf-324	93	63	……	……	NOUN
gujaf-324	93	64	……	……	NOUN
gujaf-324	93	65	……	……	NOUN
gujaf-324	93	66	……	……	NOUN
gujaf-324	93	67	……	……	NOUN
gujaf-324	93	68	……	……	NOUN
gujaf-324	93	69	……	……	NOUN
gujaf-324	93	70	……	……	NOUN
gujaf-324	93	71	.	.	PUNCT
gujaf-324	93	72	397	397	NUM
gujaf-324	93	73	-	-	SYM
gujaf-324	93	74	413	413	NUM
gujaf-324	93	75	gusau	gusau	ADJ
gujaf-324	93	76	journal	journal	NOUN
gujaf-324	93	77	of	of	ADP
gujaf-324	93	78	accounting	accounting	NOUN
gujaf-324	93	79	and	and	CCONJ
gujaf-324	93	80	finance	finance	NOUN
gujaf-324	93	81	,	,	PUNCT
gujaf-324	93	82	vol	vol	NOUN
gujaf-324	93	83	.	.	PROPN
gujaf-324	93	84	5	5	NUM
gujaf-324	93	85	,	,	PUNCT
gujaf-324	93	86	issue	issue	NOUN
gujaf-324	93	87	2	2	NUM
gujaf-324	93	88	,	,	PUNCT
gujaf-324	93	89	october	october	PROPN
gujaf-324	93	90	,	,	PUNCT
gujaf-324	93	91	2024	2024	NUM
gujaf-324	93	92	203	203	NUM
gujaf-324	93	93	effect	effect	NOUN
gujaf-324	93	94	of	of	ADP
gujaf-324	93	95	audit	audit	NOUN
gujaf-324	93	96	quality	quality	NOUN
gujaf-324	93	97	attributes	attribute	NOUN
gujaf-324	93	98	and	and	CCONJ
gujaf-324	93	99	ifrs	ifrs	NOUN
gujaf-324	93	100	adoption	adoption	NOUN
gujaf-324	93	101	on	on	ADP
gujaf-324	93	102	financial	financial	ADJ
gujaf-324	93	103	reporting	reporting	NOUN
gujaf-324	93	104	quality	quality	NOUN
gujaf-324	93	105	of	of	ADP
gujaf-324	93	106	listed	list	VERB
gujaf-324	93	107	manufacturing	manufacturing	NOUN
gujaf-324	93	108	firms	firm	NOUN
gujaf-324	93	109	in	in	ADP
gujaf-324	93	110	nigeria	nigeria	PROPN
gujaf-324	93	111	muhammad	muhammad	PROPN
gujaf-324	93	112	,	,	PUNCT
gujaf-324	93	113	aisha	aisha	PROPN
gujaf-324	93	114	chado	chado	PROPN
gujaf-324	93	115	department	department	PROPN
gujaf-324	93	116	of	of	ADP
gujaf-324	93	117	accounting	accounting	PROPN
gujaf-324	93	118	,	,	PUNCT
gujaf-324	93	119	abu	abu	PROPN
gujaf-324	93	120	business	business	PROPN
gujaf-324	93	121	school	school	PROPN
gujaf-324	93	122	aishachado@gmail.com	aishachado@gmail.com	PROPN
gujaf-324	93	123	(	(	PUNCT
gujaf-324	93	124	08062118899	08062118899	NUM
gujaf-324	93	125	)	)	PUNCT
gujaf-324	93	126	doi	doi	NOUN
gujaf-324	93	127	:	:	PUNCT
gujaf-324	93	128	https://doi.org/10.57233/gujaf.v5i2.12	https://doi.org/10.57233/gujaf.v5i2.12	NOUN
gujaf-324	93	129	abstract	abstract	ADJ
gujaf-324	93	130	the	the	DET
gujaf-324	93	131	accounting	accounting	NOUN
gujaf-324	93	132	and	and	CCONJ
gujaf-324	93	133	auditing	auditing	NOUN
gujaf-324	93	134	profession	profession	NOUN
gujaf-324	93	135	in	in	ADP
gujaf-324	93	136	the	the	DET
gujaf-324	93	137	last	last	ADJ
gujaf-324	93	138	two	two	NUM
gujaf-324	93	139	decades	decade	NOUN
gujaf-324	93	140	have	have	AUX
gujaf-324	93	141	been	be	AUX
gujaf-324	93	142	in	in	ADP
gujaf-324	93	143	the	the	DET
gujaf-324	93	144	limelight	limelight	NOUN
gujaf-324	93	145	after	after	ADP
gujaf-324	93	146	the	the	DET
gujaf-324	93	147	fall	fall	NOUN
gujaf-324	93	148	of	of	ADP
gujaf-324	93	149	many	many	ADJ
gujaf-324	93	150	multinational	multinational	ADJ
gujaf-324	93	151	companies	company	NOUN
gujaf-324	93	152	.	.	PUNCT
gujaf-324	94	1	the	the	DET
gujaf-324	94	2	fall	fall	NOUN
gujaf-324	94	3	of	of	ADP
gujaf-324	94	4	these	these	DET
gujaf-324	94	5	companies	company	NOUN
gujaf-324	94	6	were	be	AUX
gujaf-324	94	7	examined	examine	VERB
gujaf-324	94	8	by	by	ADP
gujaf-324	94	9	many	many	ADJ
gujaf-324	94	10	researchers	researcher	NOUN
gujaf-324	94	11	and	and	CCONJ
gujaf-324	94	12	were	be	AUX
gujaf-324	94	13	linked	link	VERB
gujaf-324	94	14	to	to	PART
gujaf-324	94	15	audit	audit	VERB
gujaf-324	94	16	quality	quality	NOUN
gujaf-324	94	17	deficiencies	deficiency	NOUN
gujaf-324	94	18	and	and	CCONJ
gujaf-324	94	19	inadequacies	inadequacy	NOUN
gujaf-324	94	20	of	of	ADP
gujaf-324	94	21	financial	financial	ADJ
gujaf-324	94	22	reporting	reporting	NOUN
gujaf-324	94	23	standards	standard	NOUN
gujaf-324	94	24	.	.	PUNCT
gujaf-324	95	1	to	to	PART
gujaf-324	95	2	forestall	forestall	VERB
gujaf-324	95	3	future	future	ADJ
gujaf-324	95	4	occurrences	occurrence	NOUN
gujaf-324	95	5	the	the	DET
gujaf-324	95	6	international	international	ADJ
gujaf-324	95	7	financial	financial	ADJ
gujaf-324	95	8	reporting	reporting	NOUN
gujaf-324	95	9	standard	standard	PROPN
gujaf-324	95	10	(	(	PUNCT
gujaf-324	95	11	ifrs	ifrs	PROPN
gujaf-324	95	12	)	)	PUNCT
gujaf-324	95	13	adoption	adoption	NOUN
gujaf-324	95	14	gained	gain	VERB
gujaf-324	95	15	global	global	ADJ
gujaf-324	95	16	momentum	momentum	NOUN
gujaf-324	95	17	as	as	SCONJ
gujaf-324	95	18	it	it	PRON
gujaf-324	95	19	is	be	AUX
gujaf-324	95	20	expected	expect	VERB
gujaf-324	95	21	to	to	PART
gujaf-324	95	22	enhance	enhance	VERB
gujaf-324	95	23	all	all	DET
gujaf-324	95	24	the	the	DET
gujaf-324	95	25	proxies	proxy	NOUN
gujaf-324	95	26	of	of	ADP
gujaf-324	95	27	financial	financial	ADJ
gujaf-324	95	28	reporting	reporting	NOUN
gujaf-324	95	29	quality	quality	NOUN
gujaf-324	95	30	.	.	PUNCT
gujaf-324	96	1	similarly	similarly	ADV
gujaf-324	96	2	,	,	PUNCT
gujaf-324	96	3	the	the	DET
gujaf-324	96	4	international	international	ADJ
gujaf-324	96	5	auditing	auditing	NOUN
gujaf-324	96	6	and	and	CCONJ
gujaf-324	96	7	assurance	assurance	NOUN
gujaf-324	96	8	standards	standard	NOUN
gujaf-324	96	9	board	board	NOUN
gujaf-324	96	10	(	(	PUNCT
gujaf-324	96	11	iaasb	iaasb	ADJ
gujaf-324	96	12	)	)	PUNCT
gujaf-324	96	13	promulgated	promulgate	VERB
gujaf-324	96	14	new	new	ADJ
gujaf-324	96	15	set	set	NOUN
gujaf-324	96	16	of	of	ADP
gujaf-324	96	17	auditing	auditing	NOUN
gujaf-324	96	18	standards	standard	NOUN
gujaf-324	96	19	in	in	ADP
gujaf-324	96	20	an	an	DET
gujaf-324	96	21	attempt	attempt	NOUN
gujaf-324	96	22	to	to	PART
gujaf-324	96	23	regain	regain	VERB
gujaf-324	96	24	public	public	ADJ
gujaf-324	96	25	confidence	confidence	NOUN
gujaf-324	96	26	.	.	PUNCT
gujaf-324	97	1	this	this	PRON
gujaf-324	97	2	is	be	AUX
gujaf-324	97	3	because	because	SCONJ
gujaf-324	97	4	audit	audit	NOUN
gujaf-324	97	5	quality	quality	NOUN
gujaf-324	97	6	is	be	AUX
gujaf-324	97	7	an	an	DET
gujaf-324	97	8	essential	essential	ADJ
gujaf-324	97	9	element	element	NOUN
gujaf-324	97	10	in	in	ADP
gujaf-324	97	11	achieving	achieve	VERB
gujaf-324	97	12	global	global	ADJ
gujaf-324	97	13	financial	financial	ADJ
gujaf-324	97	14	stability	stability	NOUN
gujaf-324	97	15	and	and	CCONJ
gujaf-324	97	16	high	high	ADJ
gujaf-324	97	17	-	-	PUNCT
gujaf-324	97	18	quality	quality	NOUN
gujaf-324	97	19	financial	financial	ADJ
gujaf-324	97	20	reporting	reporting	NOUN
gujaf-324	97	21	.	.	PUNCT
gujaf-324	98	1	this	this	DET
gujaf-324	98	2	study	study	NOUN
gujaf-324	98	3	examined	examine	VERB
gujaf-324	98	4	the	the	DET
gujaf-324	98	5	effect	effect	NOUN
gujaf-324	98	6	of	of	ADP
gujaf-324	98	7	audit	audit	NOUN
gujaf-324	98	8	quality	quality	NOUN
gujaf-324	98	9	attributes	attribute	NOUN
gujaf-324	98	10	(	(	PUNCT
gujaf-324	98	11	proxy	proxy	NOUN
gujaf-324	98	12	by	by	ADP
gujaf-324	98	13	audit	audit	NOUN
gujaf-324	98	14	report	report	NOUN
gujaf-324	98	15	timeliness	timeliness	NOUN
gujaf-324	98	16	,	,	PUNCT
gujaf-324	98	17	audit	audit	NOUN
gujaf-324	98	18	fees	fee	NOUN
gujaf-324	98	19	and	and	CCONJ
gujaf-324	98	20	audit	audit	NOUN
gujaf-324	98	21	firm	firm	ADJ
gujaf-324	98	22	size	size	NOUN
gujaf-324	98	23	)	)	PUNCT
gujaf-324	98	24	and	and	CCONJ
gujaf-324	98	25	ifrs	ifrs	ADJ
gujaf-324	98	26	adoption	adoption	NOUN
gujaf-324	98	27	on	on	ADP
gujaf-324	98	28	financial	financial	ADJ
gujaf-324	98	29	reporting	reporting	NOUN
gujaf-324	98	30	quality	quality	NOUN
gujaf-324	98	31	(	(	PUNCT
gujaf-324	98	32	proxy	proxy	NOUN
gujaf-324	98	33	by	by	ADP
gujaf-324	98	34	accrual	accrual	ADJ
gujaf-324	98	35	and	and	CCONJ
gujaf-324	98	36	real	real	ADJ
gujaf-324	98	37	earnings	earning	NOUN
gujaf-324	98	38	management	management	NOUN
gujaf-324	98	39	)	)	PUNCT
gujaf-324	98	40	of	of	ADP
gujaf-324	98	41	40	40	NUM
gujaf-324	98	42	listed	list	VERB
gujaf-324	98	43	manufacturing	manufacturing	NOUN
gujaf-324	98	44	firms	firm	NOUN
gujaf-324	98	45	on	on	ADP
gujaf-324	98	46	the	the	DET
gujaf-324	98	47	nigerian	nigerian	ADJ
gujaf-324	98	48	exchange	exchange	NOUN
gujaf-324	98	49	group	group	NOUN
gujaf-324	98	50	(	(	PUNCT
gujaf-324	98	51	ngx	ngx	PROPN
gujaf-324	98	52	)	)	PUNCT
gujaf-324	98	53	.	.	PUNCT
gujaf-324	99	1	the	the	DET
gujaf-324	99	2	study	study	NOUN
gujaf-324	99	3	adopted	adopt	VERB
gujaf-324	99	4	a	a	DET
gujaf-324	99	5	correlational	correlational	ADJ
gujaf-324	99	6	research	research	NOUN
gujaf-324	99	7	design	design	NOUN
gujaf-324	99	8	using	use	VERB
gujaf-324	99	9	secondary	secondary	ADJ
gujaf-324	99	10	data	datum	NOUN
gujaf-324	99	11	for	for	ADP
gujaf-324	99	12	the	the	DET
gujaf-324	99	13	period	period	NOUN
gujaf-324	99	14	2007	2007	NUM
gujaf-324	99	15	to	to	ADP
gujaf-324	99	16	2021	2021	NUM
gujaf-324	99	17	.	.	PUNCT
gujaf-324	100	1	panel	panel	NOUN
gujaf-324	100	2	data	datum	NOUN
gujaf-324	100	3	technique	technique	NOUN
gujaf-324	100	4	was	be	AUX
gujaf-324	100	5	employed	employ	VERB
gujaf-324	100	6	,	,	PUNCT
gujaf-324	100	7	while	while	SCONJ
gujaf-324	100	8	fixed	fixed	ADJ
gujaf-324	100	9	and	and	CCONJ
gujaf-324	100	10	random	random	ADJ
gujaf-324	100	11	effects	effect	NOUN
gujaf-324	100	12	model	model	NOUN
gujaf-324	100	13	were	be	AUX
gujaf-324	100	14	used	use	VERB
gujaf-324	100	15	for	for	ADP
gujaf-324	100	16	estimation	estimation	NOUN
gujaf-324	100	17	.	.	PUNCT
gujaf-324	101	1	descriptive	descriptive	ADJ
gujaf-324	101	2	statistics	statistic	NOUN
gujaf-324	101	3	,	,	PUNCT
gujaf-324	101	4	pearson	pearson	PROPN
gujaf-324	101	5	correlation	correlation	NOUN
gujaf-324	101	6	coefficient	coefficient	NOUN
gujaf-324	101	7	and	and	CCONJ
gujaf-324	101	8	multiple	multiple	ADJ
gujaf-324	101	9	regression	regression	NOUN
gujaf-324	101	10	analysis	analysis	NOUN
gujaf-324	101	11	were	be	AUX
gujaf-324	101	12	used	use	VERB
gujaf-324	101	13	for	for	ADP
gujaf-324	101	14	analysis	analysis	NOUN
gujaf-324	101	15	to	to	PART
gujaf-324	101	16	determine	determine	VERB
gujaf-324	101	17	possible	possible	ADJ
gujaf-324	101	18	link	link	NOUN
gujaf-324	101	19	between	between	ADP
gujaf-324	101	20	the	the	DET
gujaf-324	101	21	variables	variable	NOUN
gujaf-324	101	22	identified	identify	VERB
gujaf-324	101	23	.	.	PUNCT
gujaf-324	102	1	the	the	DET
gujaf-324	102	2	accrual	accrual	ADJ
gujaf-324	102	3	earnings	earning	NOUN
gujaf-324	102	4	management	management	NOUN
gujaf-324	102	5	(	(	PUNCT
gujaf-324	102	6	aem	aem	PROPN
gujaf-324	102	7	)	)	PUNCT
gujaf-324	102	8	was	be	AUX
gujaf-324	102	9	measured	measure	VERB
gujaf-324	102	10	by	by	ADP
gujaf-324	102	11	the	the	DET
gujaf-324	102	12	yoon	yoon	PROPN
gujaf-324	102	13	,	,	PUNCT
gujaf-324	102	14	miller	miller	PROPN
gujaf-324	102	15	&	&	CCONJ
gujaf-324	102	16	jiraporn	jiraporn	PROPN
gujaf-324	102	17	(	(	PUNCT
gujaf-324	102	18	2006	2006	NUM
gujaf-324	102	19	)	)	PUNCT
gujaf-324	102	20	model	model	NOUN
gujaf-324	102	21	and	and	CCONJ
gujaf-324	102	22	the	the	DET
gujaf-324	102	23	real	real	ADJ
gujaf-324	102	24	earnings	earning	NOUN
gujaf-324	102	25	management	management	NOUN
gujaf-324	102	26	(	(	PUNCT
gujaf-324	102	27	rem	rem	PROPN
gujaf-324	102	28	)	)	PUNCT
gujaf-324	102	29	measured	measure	VERB
gujaf-324	102	30	by	by	ADP
gujaf-324	102	31	the	the	DET
gujaf-324	102	32	roychowdhury	roychowdhury	NOUN
gujaf-324	102	33	(	(	PUNCT
gujaf-324	102	34	2006	2006	NUM
gujaf-324	102	35	)	)	PUNCT
gujaf-324	102	36	.	.	PUNCT
gujaf-324	103	1	the	the	DET
gujaf-324	103	2	regression	regression	NOUN
gujaf-324	103	3	results	result	NOUN
gujaf-324	103	4	reveal	reveal	VERB
gujaf-324	103	5	a	a	DET
gujaf-324	103	6	r2	r2	NOUN
gujaf-324	103	7	of	of	ADP
gujaf-324	103	8	39	39	NUM
gujaf-324	103	9	%	%	NOUN
gujaf-324	103	10	and	and	CCONJ
gujaf-324	103	11	41	41	NUM
gujaf-324	103	12	%	%	NOUN
gujaf-324	103	13	which	which	PRON
gujaf-324	103	14	suggests	suggest	VERB
gujaf-324	103	15	aem	aem	PROPN
gujaf-324	103	16	and	and	CCONJ
gujaf-324	103	17	rem	rem	X
gujaf-324	103	18	are	be	AUX
gujaf-324	103	19	close	close	ADJ
gujaf-324	103	20	substitutes	substitute	NOUN
gujaf-324	103	21	.	.	PUNCT
gujaf-324	104	1	audit	audit	NOUN
gujaf-324	104	2	report	report	NOUN
gujaf-324	104	3	timeliness	timeliness	NOUN
gujaf-324	104	4	(	(	PUNCT
gujaf-324	104	5	0.0012	0.0012	NUM
gujaf-324	104	6	and	and	CCONJ
gujaf-324	104	7	0.0003	0.0003	NUM
gujaf-324	104	8	)	)	PUNCT
gujaf-324	104	9	positive	positive	ADJ
gujaf-324	104	10	and	and	CCONJ
gujaf-324	104	11	statistically	statistically	ADV
gujaf-324	104	12	significant	significant	ADJ
gujaf-324	104	13	.	.	PUNCT
gujaf-324	105	1	this	this	PRON
gujaf-324	105	2	suggests	suggest	VERB
gujaf-324	105	3	a	a	DET
gujaf-324	105	4	positive	positive	ADJ
gujaf-324	105	5	impact	impact	NOUN
gujaf-324	105	6	on	on	ADP
gujaf-324	105	7	financial	financial	ADJ
gujaf-324	105	8	reporting	reporting	NOUN
gujaf-324	105	9	quality	quality	NOUN
gujaf-324	105	10	and	and	CCONJ
gujaf-324	105	11	the	the	DET
gujaf-324	105	12	length	length	NOUN
gujaf-324	105	13	of	of	ADP
gujaf-324	105	14	time	time	NOUN
gujaf-324	105	15	from	from	ADP
gujaf-324	105	16	a	a	DET
gujaf-324	105	17	company	company	NOUN
gujaf-324	105	18	’s	’s	PART
gujaf-324	105	19	accounting	accounting	NOUN
gujaf-324	105	20	year	year	NOUN
gujaf-324	105	21	end	end	NOUN
gujaf-324	105	22	to	to	ADP
gujaf-324	105	23	the	the	DET
gujaf-324	105	24	date	date	NOUN
gujaf-324	105	25	of	of	ADP
gujaf-324	105	26	the	the	DET
gujaf-324	105	27	auditor	auditor	NOUN
gujaf-324	105	28	report	report	NOUN
gujaf-324	105	29	can	can	AUX
gujaf-324	105	30	determine	determine	VERB
gujaf-324	105	31	the	the	DET
gujaf-324	105	32	frq	frq	PROPN
gujaf-324	105	33	of	of	ADP
gujaf-324	105	34	listed	list	VERB
gujaf-324	105	35	manufacturing	manufacturing	NOUN
gujaf-324	105	36	firms	firm	NOUN
gujaf-324	105	37	in	in	ADP
gujaf-324	105	38	nigeria	nigeria	PROPN
gujaf-324	105	39	.	.	PUNCT
gujaf-324	106	1	audit	audit	NOUN
gujaf-324	106	2	fee	fee	NOUN
gujaf-324	106	3	(	(	PUNCT
gujaf-324	106	4	-0.0604	-0.0604	NOUN
gujaf-324	106	5	and	and	CCONJ
gujaf-324	106	6	–	–	PUNCT
gujaf-324	106	7	0.0418	0.0418	NUM
gujaf-324	106	8	)	)	PUNCT
gujaf-324	106	9	and	and	CCONJ
gujaf-324	106	10	audit	audit	NOUN
gujaf-324	106	11	firm	firm	ADJ
gujaf-324	106	12	size	size	NOUN
gujaf-324	106	13	(	(	PUNCT
gujaf-324	106	14	-0.9163	-0.9163	NOUN
gujaf-324	106	15	and	and	CCONJ
gujaf-324	106	16	-0.0096	-0.0096	ADJ
gujaf-324	106	17	)	)	PUNCT
gujaf-324	106	18	have	have	VERB
gujaf-324	106	19	negative	negative	ADJ
gujaf-324	106	20	correlation	correlation	NOUN
gujaf-324	106	21	and	and	CCONJ
gujaf-324	106	22	are	be	AUX
gujaf-324	106	23	also	also	ADV
gujaf-324	106	24	statistically	statistically	ADV
gujaf-324	106	25	not	not	PART
gujaf-324	106	26	significant	significant	ADJ
gujaf-324	106	27	to	to	ADP
gujaf-324	106	28	financial	financial	ADJ
gujaf-324	106	29	reporting	reporting	NOUN
gujaf-324	106	30	quality	quality	NOUN
gujaf-324	106	31	.	.	PUNCT
gujaf-324	107	1	the	the	DET
gujaf-324	107	2	adoption	adoption	NOUN
gujaf-324	107	3	of	of	ADP
gujaf-324	107	4	ifrs	ifrs	PROPN
gujaf-324	107	5	for	for	ADP
gujaf-324	107	6	aem	aem	PROPN
gujaf-324	107	7	and	and	CCONJ
gujaf-324	107	8	rem	rem	PROPN
gujaf-324	107	9	(	(	PUNCT
gujaf-324	107	10	-0.5436	-0.5436	NOUN
gujaf-324	107	11	and	and	CCONJ
gujaf-324	107	12	0.0091	0.0091	NUM
gujaf-324	107	13	)	)	PUNCT
gujaf-324	107	14	however	however	ADV
gujaf-324	107	15	,	,	PUNCT
gujaf-324	107	16	they	they	PRON
gujaf-324	107	17	have	have	VERB
gujaf-324	107	18	pvalues	pvalue	NOUN
gujaf-324	107	19	which	which	PRON
gujaf-324	107	20	are	be	AUX
gujaf-324	107	21	positive	positive	ADJ
gujaf-324	107	22	and	and	CCONJ
gujaf-324	107	23	significant	significant	ADJ
gujaf-324	107	24	at	at	ADP
gujaf-324	107	25	0.05	0.05	NUM
gujaf-324	107	26	suggesting	suggest	VERB
gujaf-324	107	27	significant	significant	ADJ
gujaf-324	107	28	association	association	NOUN
gujaf-324	107	29	of	of	ADP
gujaf-324	107	30	manufacturing	manufacturing	NOUN
gujaf-324	107	31	firms	firm	NOUN
gujaf-324	107	32	listed	list	VERB
gujaf-324	107	33	in	in	ADP
gujaf-324	107	34	ngx	ngx	PROPN
gujaf-324	107	35	negatively	negatively	ADV
gujaf-324	107	36	affects	affect	VERB
gujaf-324	107	37	aem	aem	NOUN
gujaf-324	107	38	but	but	CCONJ
gujaf-324	107	39	positively	positively	ADV
gujaf-324	107	40	affects	affect	VERB
gujaf-324	107	41	rem	rem	VERB
gujaf-324	107	42	.	.	PUNCT
gujaf-324	108	1	hence	hence	ADV
gujaf-324	108	2	,	,	PUNCT
gujaf-324	108	3	the	the	DET
gujaf-324	108	4	study	study	NOUN
gujaf-324	108	5	recommends	recommend	VERB
gujaf-324	108	6	the	the	DET
gujaf-324	108	7	enhancing	enhance	VERB
gujaf-324	108	8	the	the	DET
gujaf-324	108	9	implementation	implementation	NOUN
gujaf-324	108	10	and	and	CCONJ
gujaf-324	108	11	oversight	oversight	NOUN
gujaf-324	108	12	of	of	ADP
gujaf-324	108	13	ifrs	ifrs	NOUN
gujaf-324	108	14	standards	standard	NOUN
gujaf-324	108	15	and	and	CCONJ
gujaf-324	108	16	ensuring	ensure	VERB
gujaf-324	108	17	that	that	SCONJ
gujaf-324	108	18	the	the	DET
gujaf-324	108	19	regulations	regulation	NOUN
gujaf-324	108	20	are	be	AUX
gujaf-324	108	21	not	not	PART
gujaf-324	108	22	only	only	ADV
gujaf-324	108	23	adhered	adhere	VERB
gujaf-324	108	24	to	to	ADP
gujaf-324	108	25	but	but	CCONJ
gujaf-324	108	26	also	also	ADV
gujaf-324	108	27	comprehensively	comprehensively	ADV
gujaf-324	108	28	understood	understand	VERB
gujaf-324	108	29	,	,	PUNCT
gujaf-324	108	30	and	and	CCONJ
gujaf-324	108	31	any	any	DET
gujaf-324	108	32	unintended	unintended	ADJ
gujaf-324	108	33	consequences	consequence	NOUN
gujaf-324	108	34	are	be	AUX
gujaf-324	108	35	mitigated	mitigate	VERB
gujaf-324	108	36	.	.	PUNCT
gujaf-324	109	1	keywords	keyword	NOUN
gujaf-324	109	2	:	:	PUNCT
gujaf-324	109	3	financial	financial	ADJ
gujaf-324	109	4	reporting	reporting	NOUN
gujaf-324	109	5	quality	quality	NOUN
gujaf-324	109	6	,	,	PUNCT
gujaf-324	109	7	ifrs	ifrs	NOUN
gujaf-324	109	8	adoption	adoption	NOUN
gujaf-324	109	9	,	,	PUNCT
gujaf-324	109	10	audit	audit	NOUN
gujaf-324	109	11	quality	quality	NOUN
gujaf-324	109	12	attributes	attribute	VERB
gujaf-324	109	13	1	1	NUM
gujaf-324	109	14	.	.	PUNCT
gujaf-324	110	1	introduction	introduction	NOUN
gujaf-324	110	2	the	the	DET
gujaf-324	110	3	importance	importance	NOUN
gujaf-324	110	4	of	of	ADP
gujaf-324	110	5	qualitative	qualitative	ADJ
gujaf-324	110	6	financial	financial	ADJ
gujaf-324	110	7	report	report	NOUN
gujaf-324	110	8	can	can	AUX
gujaf-324	110	9	not	not	PART
gujaf-324	110	10	be	be	AUX
gujaf-324	110	11	over	over	ADV
gujaf-324	110	12	emphasized	emphasize	VERB
gujaf-324	110	13	in	in	ADP
gujaf-324	110	14	accounting	accounting	NOUN
gujaf-324	110	15	and	and	CCONJ
gujaf-324	110	16	auditing	auditing	NOUN
gujaf-324	110	17	profession	profession	NOUN
gujaf-324	110	18	as	as	SCONJ
gujaf-324	110	19	they	they	PRON
gujaf-324	110	20	serve	serve	VERB
gujaf-324	110	21	as	as	ADP
gujaf-324	110	22	the	the	DET
gujaf-324	110	23	foundation	foundation	NOUN
gujaf-324	110	24	of	of	ADP
gujaf-324	110	25	financial	financial	ADJ
gujaf-324	110	26	accounting	accounting	NOUN
gujaf-324	110	27	.	.	PUNCT
gujaf-324	111	1	the	the	DET
gujaf-324	111	2	main	main	ADJ
gujaf-324	111	3	objective	objective	NOUN
gujaf-324	111	4	of	of	ADP
gujaf-324	111	5	financial	financial	ADJ
gujaf-324	111	6	reporting	reporting	NOUN
gujaf-324	111	7	is	be	AUX
gujaf-324	111	8	to	to	PART
gujaf-324	111	9	offer	offer	VERB
gujaf-324	111	10	information	information	NOUN
gujaf-324	111	11	about	about	ADP
gujaf-324	111	12	a	a	DET
gujaf-324	111	13	company	company	NOUN
gujaf-324	111	14	’s	’s	PART
gujaf-324	111	15	position	position	NOUN
gujaf-324	111	16	,	,	PUNCT
gujaf-324	111	17	typically	typically	ADV
gujaf-324	111	18	through	through	ADP
gujaf-324	111	19	measures	measure	NOUN
gujaf-324	111	20	of	of	ADP
gujaf-324	111	21	earnings	earning	NOUN
gujaf-324	111	22	and	and	CCONJ
gujaf-324	111	23	its	its	PRON
gujaf-324	111	24	components	component	NOUN
gujaf-324	111	25	(	(	PUNCT
gujaf-324	111	26	alareeni	alareeni	PROPN
gujaf-324	111	27	&	&	CCONJ
gujaf-324	111	28	aljuidi	aljuidi	PROPN
gujaf-324	111	29	,	,	PUNCT
gujaf-324	111	30	2020	2020	NUM
gujaf-324	111	31	)	)	PUNCT
gujaf-324	111	32	.	.	PUNCT
gujaf-324	112	1	several	several	ADJ
gujaf-324	112	2	accounting	accounting	NOUN
gujaf-324	112	3	scandals	scandal	NOUN
gujaf-324	112	4	(	(	PUNCT
gujaf-324	112	5	such	such	ADJ
gujaf-324	112	6	as	as	ADP
gujaf-324	112	7	;	;	PUNCT
gujaf-324	112	8	the	the	DET
gujaf-324	112	9	kpmg	kpmg	PROPN
gujaf-324	112	10	in	in	ADP
gujaf-324	112	11	the	the	DET
gujaf-324	112	12	case	case	NOUN
gujaf-324	112	13	of	of	ADP
gujaf-324	112	14	silicon	silicon	PROPN
gujaf-324	112	15	valley	valley	PROPN
gujaf-324	112	16	bank	bank	PROPN
gujaf-324	112	17	and	and	CCONJ
gujaf-324	112	18	signature	signature	NOUN
gujaf-324	112	19	bank	bank	NOUN
gujaf-324	112	20	in	in	ADP
gujaf-324	112	21	2023	2023	NUM
gujaf-324	112	22	the	the	DET
gujaf-324	112	23	carillion	carillion	NOUN
gujaf-324	112	24	case	case	NOUN
gujaf-324	112	25	which	which	PRON
gujaf-324	112	26	is	be	AUX
gujaf-324	112	27	the	the	DET
gujaf-324	112	28	biggest	big	ADJ
gujaf-324	112	29	corporate	corporate	ADJ
gujaf-324	112	30	collapse	collapse	NOUN
gujaf-324	112	31	in	in	ADP
gujaf-324	112	32	british	british	ADJ
gujaf-324	112	33	history	history	NOUN
gujaf-324	112	34	,	,	PUNCT
gujaf-324	112	35	the	the	DET
gujaf-324	112	36	ernst	ernst	PROPN
gujaf-324	112	37	&	&	CCONJ
gujaf-324	112	38	young	young	ADJ
gujaf-324	112	39	,	,	PUNCT
gujaf-324	112	40	delloitte	delloitte	NOUN
gujaf-324	112	41	and	and	CCONJ
gujaf-324	112	42	kpmg	kpmg	PROPN
gujaf-324	112	43	in	in	ADP
gujaf-324	112	44	the	the	DET
gujaf-324	112	45	malaysian	malaysian	ADJ
gujaf-324	112	46	development	development	NOUN
gujaf-324	112	47	in	in	ADP
gujaf-324	112	48	2020	2020	NUM
gujaf-324	112	49	and	and	CCONJ
gujaf-324	112	50	arthur	arthur	PROPN
gujaf-324	112	51	anderson	anderson	PROPN
gujaf-324	112	52	in	in	ADP
gujaf-324	112	53	the	the	DET
gujaf-324	112	54	case	case	NOUN
gujaf-324	112	55	of	of	ADP
gujaf-324	112	56	the	the	DET
gujaf-324	112	57	collapse	collapse	NOUN
gujaf-324	112	58	of	of	ADP
gujaf-324	112	59	world	world	NOUN
gujaf-324	112	60	com	com	NOUN
gujaf-324	112	61	,	,	PUNCT
gujaf-324	112	62	one	one	NUM
gujaf-324	112	63	of	of	ADP
gujaf-324	112	64	the	the	DET
gujaf-324	112	65	largest	large	ADJ
gujaf-324	112	66	telecommunication	telecommunication	NOUN
gujaf-324	112	67	companies	company	NOUN
gujaf-324	112	68	in	in	ADP
gujaf-324	112	69	the	the	DET
gujaf-324	112	70	united	united	PROPN
gujaf-324	112	71	states	states	PROPN
gujaf-324	112	72	)	)	PUNCT
gujaf-324	112	73	have	have	AUX
gujaf-324	112	74	surfaced	surface	VERB
gujaf-324	112	75	as	as	ADP
gujaf-324	112	76	a	a	DET
gujaf-324	112	77	result	result	NOUN
gujaf-324	112	78	of	of	ADP
gujaf-324	112	79	distortions	distortion	NOUN
gujaf-324	112	80	of	of	ADP
gujaf-324	112	81	financial	financial	ADJ
gujaf-324	112	82	information	information	NOUN
gujaf-324	112	83	reported	report	VERB
gujaf-324	112	84	in	in	ADP
gujaf-324	112	85	the	the	DET
gujaf-324	112	86	financial	financial	ADJ
gujaf-324	112	87	statements	statement	NOUN
gujaf-324	112	88	.	.	PUNCT
gujaf-324	113	1	mailto:aishachado@gmail.com	mailto:aishachado@gmail.com	PROPN
gujaf-324	113	2	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-324	113	3	gusau	gusau	PROPN
gujaf-324	113	4	journal	journal	PROPN
gujaf-324	113	5	of	of	ADP
gujaf-324	113	6	accounting	accounting	NOUN
gujaf-324	113	7	and	and	CCONJ
gujaf-324	113	8	finance	finance	NOUN
gujaf-324	113	9	,	,	PUNCT
gujaf-324	113	10	vol	vol	NOUN
gujaf-324	113	11	.	.	PROPN
gujaf-324	113	12	5	5	NUM
gujaf-324	113	13	,	,	PUNCT
gujaf-324	113	14	issue	issue	NOUN
gujaf-324	113	15	2	2	NUM
gujaf-324	113	16	,	,	PUNCT
gujaf-324	113	17	october	october	PROPN
gujaf-324	113	18	,	,	PUNCT
gujaf-324	113	19	2024	2024	NUM
gujaf-324	113	20	204	204	NUM
gujaf-324	113	21	managers	manager	NOUN
gujaf-324	113	22	are	be	AUX
gujaf-324	113	23	saddled	saddle	VERB
gujaf-324	113	24	with	with	ADP
gujaf-324	113	25	the	the	DET
gujaf-324	113	26	decision	decision	NOUN
gujaf-324	113	27	to	to	PART
gujaf-324	113	28	choose	choose	VERB
gujaf-324	113	29	accounting	accounting	NOUN
gujaf-324	113	30	methods	method	NOUN
gujaf-324	113	31	,	,	PUNCT
gujaf-324	113	32	policies	policy	NOUN
gujaf-324	113	33	and	and	CCONJ
gujaf-324	113	34	estimates	estimate	NOUN
gujaf-324	113	35	in	in	ADP
gujaf-324	113	36	the	the	DET
gujaf-324	113	37	reporting	reporting	NOUN
gujaf-324	113	38	process	process	NOUN
gujaf-324	113	39	which	which	PRON
gujaf-324	113	40	are	be	AUX
gujaf-324	113	41	guided	guide	VERB
gujaf-324	113	42	by	by	ADP
gujaf-324	113	43	accounting	accounting	NOUN
gujaf-324	113	44	standard	standard	NOUN
gujaf-324	113	45	setting	set	VERB
gujaf-324	113	46	bodies	body	NOUN
gujaf-324	113	47	to	to	PART
gujaf-324	113	48	attain	attain	VERB
gujaf-324	113	49	some	some	DET
gujaf-324	113	50	specific	specific	ADJ
gujaf-324	113	51	objective	objective	NOUN
gujaf-324	113	52	.	.	PUNCT
gujaf-324	114	1	this	this	DET
gujaf-324	114	2	responsibility	responsibility	NOUN
gujaf-324	114	3	many	many	ADJ
gujaf-324	114	4	a	a	DET
gujaf-324	114	5	times	time	NOUN
gujaf-324	114	6	serves	serve	VERB
gujaf-324	114	7	as	as	ADP
gujaf-324	114	8	flexibilities	flexibility	NOUN
gujaf-324	114	9	to	to	PART
gujaf-324	114	10	distort	distort	VERB
gujaf-324	114	11	financial	financial	ADJ
gujaf-324	114	12	information	information	NOUN
gujaf-324	114	13	in	in	ADP
gujaf-324	114	14	order	order	NOUN
gujaf-324	114	15	to	to	PART
gujaf-324	114	16	maximize	maximize	VERB
gujaf-324	114	17	their	their	PRON
gujaf-324	114	18	interests	interest	NOUN
gujaf-324	114	19	(	(	PUNCT
gujaf-324	114	20	shehu	shehu	NOUN
gujaf-324	114	21	,	,	PUNCT
gujaf-324	114	22	2013	2013	NUM
gujaf-324	114	23	)	)	PUNCT
gujaf-324	114	24	.	.	PUNCT
gujaf-324	115	1	this	this	DET
gujaf-324	115	2	distortion	distortion	NOUN
gujaf-324	115	3	of	of	ADP
gujaf-324	115	4	financial	financial	ADJ
gujaf-324	115	5	information	information	NOUN
gujaf-324	115	6	is	be	AUX
gujaf-324	115	7	called	call	VERB
gujaf-324	115	8	earnings	earning	NOUN
gujaf-324	115	9	management	management	NOUN
gujaf-324	115	10	and	and	CCONJ
gujaf-324	115	11	it	it	PRON
gujaf-324	115	12	is	be	AUX
gujaf-324	115	13	a	a	DET
gujaf-324	115	14	key	key	ADJ
gujaf-324	115	15	pointer	pointer	NOUN
gujaf-324	115	16	of	of	ADP
gujaf-324	115	17	financial	financial	ADJ
gujaf-324	115	18	reporting	reporting	NOUN
gujaf-324	115	19	quality	quality	NOUN
gujaf-324	115	20	.	.	PUNCT
gujaf-324	116	1	similarly	similarly	ADV
gujaf-324	116	2	,	,	PUNCT
gujaf-324	116	3	the	the	DET
gujaf-324	116	4	agency	agency	NOUN
gujaf-324	116	5	theory	theory	NOUN
gujaf-324	116	6	saddles	saddle	VERB
gujaf-324	116	7	the	the	DET
gujaf-324	116	8	manager	manager	NOUN
gujaf-324	116	9	with	with	ADP
gujaf-324	116	10	the	the	DET
gujaf-324	116	11	responsibility	responsibility	NOUN
gujaf-324	116	12	of	of	ADP
gujaf-324	116	13	acting	act	VERB
gujaf-324	116	14	in	in	ADP
gujaf-324	116	15	a	a	DET
gujaf-324	116	16	manner	manner	NOUN
gujaf-324	116	17	that	that	PRON
gujaf-324	116	18	is	be	AUX
gujaf-324	116	19	in	in	ADP
gujaf-324	116	20	line	line	NOUN
gujaf-324	116	21	with	with	ADP
gujaf-324	116	22	the	the	DET
gujaf-324	116	23	value	value	NOUN
gujaf-324	116	24	maximization	maximization	NOUN
gujaf-324	116	25	goal	goal	NOUN
gujaf-324	116	26	of	of	ADP
gujaf-324	116	27	the	the	DET
gujaf-324	116	28	firm	firm	NOUN
gujaf-324	116	29	.	.	PUNCT
gujaf-324	117	1	however	however	ADV
gujaf-324	117	2	practically	practically	ADV
gujaf-324	117	3	,	,	PUNCT
gujaf-324	117	4	their	their	PRON
gujaf-324	117	5	positions	position	NOUN
gujaf-324	117	6	put	put	VERB
gujaf-324	117	7	them	they	PRON
gujaf-324	117	8	in	in	ADP
gujaf-324	117	9	a	a	DET
gujaf-324	117	10	spot	spot	NOUN
gujaf-324	117	11	that	that	PRON
gujaf-324	117	12	prompts	prompt	VERB
gujaf-324	117	13	information	information	NOUN
gujaf-324	117	14	asymmetry	asymmetry	NOUN
gujaf-324	117	15	which	which	PRON
gujaf-324	117	16	allows	allow	VERB
gujaf-324	117	17	them	they	PRON
gujaf-324	117	18	to	to	PART
gujaf-324	117	19	put	put	VERB
gujaf-324	117	20	their	their	PRON
gujaf-324	117	21	selves	self	NOUN
gujaf-324	117	22	first	first	ADV
gujaf-324	117	23	ahead	ahead	ADV
gujaf-324	117	24	of	of	ADP
gujaf-324	117	25	the	the	DET
gujaf-324	117	26	goals	goal	NOUN
gujaf-324	117	27	of	of	ADP
gujaf-324	117	28	the	the	DET
gujaf-324	117	29	firms	firm	NOUN
gujaf-324	117	30	they	they	PRON
gujaf-324	117	31	manage	manage	VERB
gujaf-324	117	32	and	and	CCONJ
gujaf-324	117	33	,	,	PUNCT
gujaf-324	117	34	in	in	ADP
gujaf-324	117	35	a	a	DET
gujaf-324	117	36	bid	bid	NOUN
gujaf-324	117	37	,	,	PUNCT
gujaf-324	117	38	to	to	PART
gujaf-324	117	39	cover	cover	VERB
gujaf-324	117	40	their	their	PRON
gujaf-324	117	41	selfishness	selfishness	NOUN
gujaf-324	117	42	the	the	DET
gujaf-324	117	43	managers	manager	NOUN
gujaf-324	117	44	distort	distort	VERB
gujaf-324	117	45	financial	financial	ADJ
gujaf-324	117	46	information	information	NOUN
gujaf-324	117	47	.	.	PUNCT
gujaf-324	118	1	as	as	ADP
gujaf-324	118	2	a	a	DET
gujaf-324	118	3	consequence	consequence	NOUN
gujaf-324	118	4	,	,	PUNCT
gujaf-324	118	5	investors	investor	NOUN
gujaf-324	118	6	,	,	PUNCT
gujaf-324	118	7	shareholders	shareholder	NOUN
gujaf-324	118	8	,	,	PUNCT
gujaf-324	118	9	regulators	regulator	NOUN
gujaf-324	118	10	,	,	PUNCT
gujaf-324	118	11	and	and	CCONJ
gujaf-324	118	12	every	every	DET
gujaf-324	118	13	other	other	ADJ
gujaf-324	118	14	person	person	NOUN
gujaf-324	118	15	who	who	PRON
gujaf-324	118	16	has	have	VERB
gujaf-324	118	17	interest	interest	NOUN
gujaf-324	118	18	in	in	ADP
gujaf-324	118	19	the	the	DET
gujaf-324	118	20	accounting	accounting	NOUN
gujaf-324	118	21	information	information	NOUN
gujaf-324	118	22	lost	lose	VERB
gujaf-324	118	23	trust	trust	NOUN
gujaf-324	118	24	in	in	ADP
gujaf-324	118	25	financial	financial	ADJ
gujaf-324	118	26	reporting	reporting	NOUN
gujaf-324	118	27	(	(	PUNCT
gujaf-324	118	28	emmanuel	emmanuel	PROPN
gujaf-324	118	29	&	&	CCONJ
gujaf-324	118	30	emem	emem	PROPN
gujaf-324	118	31	,	,	PUNCT
gujaf-324	118	32	2020	2020	NUM
gujaf-324	118	33	)	)	PUNCT
gujaf-324	118	34	.	.	PUNCT
gujaf-324	119	1	the	the	DET
gujaf-324	119	2	persuasive	persuasive	ADJ
gujaf-324	119	3	need	need	NOUN
gujaf-324	119	4	for	for	ADP
gujaf-324	119	5	transparent	transparent	ADJ
gujaf-324	119	6	,	,	PUNCT
gujaf-324	119	7	qualitative	qualitative	ADJ
gujaf-324	119	8	financial	financial	ADJ
gujaf-324	119	9	report	report	NOUN
gujaf-324	119	10	and	and	CCONJ
gujaf-324	119	11	reliable	reliable	ADJ
gujaf-324	119	12	audits	audits	NOUN
gujaf-324	119	13	in	in	ADP
gujaf-324	119	14	order	order	NOUN
gujaf-324	119	15	to	to	PART
gujaf-324	119	16	regain	regain	VERB
gujaf-324	119	17	public	public	ADJ
gujaf-324	119	18	trust	trust	NOUN
gujaf-324	119	19	and	and	CCONJ
gujaf-324	119	20	confidence	confidence	NOUN
gujaf-324	119	21	of	of	ADP
gujaf-324	119	22	these	these	DET
gujaf-324	119	23	stakeholders	stakeholder	NOUN
gujaf-324	119	24	became	become	VERB
gujaf-324	119	25	apparent	apparent	ADJ
gujaf-324	119	26	.	.	PUNCT
gujaf-324	120	1	in	in	ADP
gujaf-324	120	2	this	this	DET
gujaf-324	120	3	bid	bid	NOUN
gujaf-324	120	4	the	the	DET
gujaf-324	120	5	international	international	ADJ
gujaf-324	120	6	accounting	accounting	PROPN
gujaf-324	120	7	standard	standard	PROPN
gujaf-324	120	8	board	board	PROPN
gujaf-324	120	9	(	(	PUNCT
gujaf-324	120	10	iasb	iasb	PROPN
gujaf-324	120	11	)	)	PUNCT
gujaf-324	120	12	provided	provide	VERB
gujaf-324	120	13	the	the	DET
gujaf-324	120	14	ifrs	ifrs	NOUN
gujaf-324	120	15	,	,	PUNCT
gujaf-324	120	16	a	a	DET
gujaf-324	120	17	uniform	uniform	NOUN
gujaf-324	120	18	set	set	NOUN
gujaf-324	120	19	of	of	ADP
gujaf-324	120	20	high	high	ADJ
gujaf-324	120	21	quality	quality	NOUN
gujaf-324	120	22	accounting	accounting	NOUN
gujaf-324	120	23	standards	standard	NOUN
gujaf-324	120	24	that	that	PRON
gujaf-324	120	25	will	will	AUX
gujaf-324	120	26	promote	promote	VERB
gujaf-324	120	27	transparency	transparency	NOUN
gujaf-324	120	28	,	,	PUNCT
gujaf-324	120	29	accountability	accountability	NOUN
gujaf-324	120	30	and	and	CCONJ
gujaf-324	120	31	efficiency	efficiency	NOUN
gujaf-324	120	32	in	in	ADP
gujaf-324	120	33	financial	financial	ADJ
gujaf-324	120	34	reporting	reporting	NOUN
gujaf-324	120	35	(	(	PUNCT
gujaf-324	120	36	ifrs	ifrs	PROPN
gujaf-324	120	37	foundation	foundation	PROPN
gujaf-324	120	38	,	,	PUNCT
gujaf-324	120	39	2022	2022	NUM
gujaf-324	120	40	)	)	PUNCT
gujaf-324	120	41	.	.	PUNCT
gujaf-324	121	1	the	the	DET
gujaf-324	121	2	iaasb	iaasb	NOUN
gujaf-324	121	3	in	in	ADP
gujaf-324	121	4	a	a	DET
gujaf-324	121	5	similar	similar	ADJ
gujaf-324	121	6	bid	bid	NOUN
gujaf-324	121	7	also	also	ADV
gujaf-324	121	8	promulgated	promulgate	VERB
gujaf-324	121	9	new	new	ADJ
gujaf-324	121	10	set	set	NOUN
gujaf-324	121	11	of	of	ADP
gujaf-324	121	12	auditing	auditing	NOUN
gujaf-324	121	13	standards	standard	NOUN
gujaf-324	121	14	in	in	ADP
gujaf-324	121	15	an	an	DET
gujaf-324	121	16	attempt	attempt	NOUN
gujaf-324	121	17	to	to	PART
gujaf-324	121	18	regain	regain	VERB
gujaf-324	121	19	public	public	ADJ
gujaf-324	121	20	confidence	confidence	NOUN
gujaf-324	121	21	on	on	ADP
gujaf-324	121	22	auditing	auditing	NOUN
gujaf-324	121	23	and	and	CCONJ
gujaf-324	121	24	audit	audit	NOUN
gujaf-324	121	25	quality	quality	NOUN
gujaf-324	121	26	attributes	attribute	NOUN
gujaf-324	121	27	according	accord	VERB
gujaf-324	121	28	to	to	ADP
gujaf-324	121	29	the	the	DET
gujaf-324	121	30	iaasb	iaasb	NOUN
gujaf-324	121	31	(	(	PUNCT
gujaf-324	121	32	2013	2013	NUM
gujaf-324	121	33	)	)	PUNCT
gujaf-324	121	34	,	,	PUNCT
gujaf-324	121	35	audit	audit	NOUN
gujaf-324	121	36	quality	quality	NOUN
gujaf-324	121	37	is	be	AUX
gujaf-324	121	38	also	also	ADV
gujaf-324	121	39	critical	critical	ADJ
gujaf-324	121	40	for	for	ADP
gujaf-324	121	41	achieving	achieve	VERB
gujaf-324	121	42	global	global	ADJ
gujaf-324	121	43	financial	financial	ADJ
gujaf-324	121	44	stability	stability	NOUN
gujaf-324	121	45	and	and	CCONJ
gujaf-324	121	46	high	high	ADJ
gujaf-324	121	47	-	-	PUNCT
gujaf-324	121	48	quality	quality	NOUN
gujaf-324	121	49	financial	financial	ADJ
gujaf-324	121	50	reporting	reporting	NOUN
gujaf-324	121	51	because	because	SCONJ
gujaf-324	121	52	it	it	PRON
gujaf-324	121	53	fosters	foster	VERB
gujaf-324	121	54	trust	trust	NOUN
gujaf-324	121	55	in	in	ADP
gujaf-324	121	56	reporting	report	VERB
gujaf-324	121	57	quality	quality	NOUN
gujaf-324	121	58	.	.	PUNCT
gujaf-324	122	1	the	the	DET
gujaf-324	122	2	role	role	NOUN
gujaf-324	122	3	of	of	ADP
gujaf-324	122	4	auditing	auditing	NOUN
gujaf-324	122	5	has	have	AUX
gujaf-324	122	6	also	also	ADV
gujaf-324	122	7	been	be	AUX
gujaf-324	122	8	acknowledged	acknowledge	VERB
gujaf-324	122	9	by	by	ADP
gujaf-324	122	10	levitt	levitt	PROPN
gujaf-324	122	11	(	(	PUNCT
gujaf-324	122	12	1998	1998	NUM
gujaf-324	122	13	)	)	PUNCT
gujaf-324	122	14	,	,	PUNCT
gujaf-324	122	15	to	to	PART
gujaf-324	122	16	provide	provide	VERB
gujaf-324	122	17	qualitative	qualitative	ADJ
gujaf-324	122	18	financial	financial	ADJ
gujaf-324	122	19	report	report	NOUN
gujaf-324	122	20	and	and	CCONJ
gujaf-324	122	21	boast	boast	VERB
gujaf-324	122	22	investors	investor	NOUN
gujaf-324	122	23	’	'	PUNCT
gujaf-324	122	24	confidence	confidence	NOUN
gujaf-324	122	25	.	.	PUNCT
gujaf-324	123	1	similarly	similarly	ADV
gujaf-324	123	2	,	,	PUNCT
gujaf-324	123	3	ahmed	ahmed	PROPN
gujaf-324	123	4	and	and	CCONJ
gujaf-324	123	5	ahmed	ahmed	PROPN
gujaf-324	123	6	,	,	PUNCT
gujaf-324	123	7	(	(	PUNCT
gujaf-324	123	8	2016	2016	NUM
gujaf-324	123	9	)	)	PUNCT
gujaf-324	123	10	assert	assert	VERB
gujaf-324	123	11	that	that	SCONJ
gujaf-324	123	12	the	the	DET
gujaf-324	123	13	credibility	credibility	NOUN
gujaf-324	123	14	of	of	ADP
gujaf-324	123	15	financial	financial	ADJ
gujaf-324	123	16	reporting	reporting	NOUN
gujaf-324	123	17	can	can	AUX
gujaf-324	123	18	be	be	AUX
gujaf-324	123	19	achieved	achieve	VERB
gujaf-324	123	20	through	through	ADP
gujaf-324	123	21	the	the	DET
gujaf-324	123	22	statutory	statutory	ADJ
gujaf-324	123	23	work	work	NOUN
gujaf-324	123	24	of	of	ADP
gujaf-324	123	25	the	the	DET
gujaf-324	123	26	auditor	auditor	NOUN
gujaf-324	123	27	;	;	PUNCT
gujaf-324	123	28	qualitative	qualitative	ADJ
gujaf-324	123	29	audit	audit	NOUN
gujaf-324	123	30	will	will	AUX
gujaf-324	123	31	also	also	ADV
gujaf-324	123	32	suppress	suppress	VERB
gujaf-324	123	33	opportunistic	opportunistic	ADJ
gujaf-324	123	34	earnings	earning	NOUN
gujaf-324	123	35	by	by	ADP
gujaf-324	123	36	managers	manager	NOUN
gujaf-324	123	37	.	.	PUNCT
gujaf-324	124	1	typically	typically	ADV
gujaf-324	124	2	,	,	PUNCT
gujaf-324	124	3	auditor	auditor	NOUN
gujaf-324	124	4	related	relate	VERB
gujaf-324	124	5	attributes	attribute	NOUN
gujaf-324	124	6	have	have	AUX
gujaf-324	124	7	been	be	AUX
gujaf-324	124	8	debated	debate	VERB
gujaf-324	124	9	as	as	ADP
gujaf-324	124	10	part	part	NOUN
gujaf-324	124	11	of	of	ADP
gujaf-324	124	12	the	the	DET
gujaf-324	124	13	composition	composition	NOUN
gujaf-324	124	14	that	that	PRON
gujaf-324	124	15	curbs	curb	VERB
gujaf-324	124	16	a	a	DET
gujaf-324	124	17	managers	manager	NOUN
gujaf-324	124	18	’	'	PUNCT
gujaf-324	124	19	penchant	penchant	NOUN
gujaf-324	124	20	for	for	ADP
gujaf-324	124	21	manipulation	manipulation	NOUN
gujaf-324	124	22	and	and	CCONJ
gujaf-324	124	23	are	be	AUX
gujaf-324	124	24	potential	potential	ADJ
gujaf-324	124	25	mechanisms	mechanism	NOUN
gujaf-324	124	26	to	to	PART
gujaf-324	124	27	reduce	reduce	VERB
gujaf-324	124	28	agency	agency	NOUN
gujaf-324	124	29	problem	problem	NOUN
gujaf-324	124	30	(	(	PUNCT
gujaf-324	124	31	deangelo	deangelo	PROPN
gujaf-324	124	32	,	,	PUNCT
gujaf-324	124	33	1981	1981	NUM
gujaf-324	124	34	;	;	PUNCT
gujaf-324	124	35	defond	defond	NOUN
gujaf-324	124	36	&	&	CCONJ
gujaf-324	124	37	zhang	zhang	PROPN
gujaf-324	124	38	2014;knapp	2014;knapp	NUM
gujaf-324	124	39	,	,	PUNCT
gujaf-324	124	40	1991	1991	NUM
gujaf-324	124	41	&	&	CCONJ
gujaf-324	124	42	chen	chen	PROPN
gujaf-324	124	43	et	et	PROPN
gujaf-324	124	44	al	al	PROPN
gujaf-324	124	45	.	.	PROPN
gujaf-324	124	46	,	,	PUNCT
gujaf-324	124	47	2005	2005	NUM
gujaf-324	124	48	)	)	PUNCT
gujaf-324	124	49	.	.	PUNCT
gujaf-324	125	1	the	the	DET
gujaf-324	125	2	agency	agency	NOUN
gujaf-324	125	3	problem	problem	NOUN
gujaf-324	125	4	associated	associate	VERB
gujaf-324	125	5	with	with	ADP
gujaf-324	125	6	the	the	DET
gujaf-324	125	7	separation	separation	NOUN
gujaf-324	125	8	of	of	ADP
gujaf-324	125	9	ownership	ownership	NOUN
gujaf-324	125	10	and	and	CCONJ
gujaf-324	125	11	control	control	NOUN
gujaf-324	125	12	also	also	ADV
gujaf-324	125	13	creates	create	VERB
gujaf-324	125	14	the	the	DET
gujaf-324	125	15	demand	demand	NOUN
gujaf-324	125	16	for	for	ADP
gujaf-324	125	17	external	external	ADJ
gujaf-324	125	18	audit	audit	NOUN
gujaf-324	125	19	(	(	PUNCT
gujaf-324	125	20	gerayli	gerayli	NOUN
gujaf-324	125	21	,	,	PUNCT
gujaf-324	125	22	yanesari	yanesari	NOUN
gujaf-324	125	23	&	&	CCONJ
gujaf-324	125	24	ma’atoofi	ma’atoofi	NOUN
gujaf-324	125	25	,	,	PUNCT
gujaf-324	125	26	2011	2011	NUM
gujaf-324	125	27	)	)	PUNCT
gujaf-324	125	28	.	.	PUNCT
gujaf-324	126	1	this	this	PRON
gujaf-324	126	2	is	be	AUX
gujaf-324	126	3	because	because	SCONJ
gujaf-324	126	4	the	the	DET
gujaf-324	126	5	auditor	auditor	NOUN
gujaf-324	126	6	plays	play	VERB
gujaf-324	126	7	an	an	DET
gujaf-324	126	8	important	important	ADJ
gujaf-324	126	9	role	role	NOUN
gujaf-324	126	10	in	in	ADP
gujaf-324	126	11	validating	validate	VERB
gujaf-324	126	12	that	that	SCONJ
gujaf-324	126	13	financial	financial	ADJ
gujaf-324	126	14	reporting	reporting	NOUN
gujaf-324	126	15	is	be	AUX
gujaf-324	126	16	fairly	fairly	ADV
gujaf-324	126	17	stated	state	VERB
gujaf-324	126	18	in	in	ADP
gujaf-324	126	19	conformity	conformity	NOUN
gujaf-324	126	20	with	with	ADP
gujaf-324	126	21	the	the	DET
gujaf-324	126	22	accounting	accounting	NOUN
gujaf-324	126	23	standards	standard	NOUN
gujaf-324	126	24	and	and	CCONJ
gujaf-324	126	25	that	that	SCONJ
gujaf-324	126	26	it	it	PRON
gujaf-324	126	27	reflects	reflect	VERB
gujaf-324	126	28	the	the	DET
gujaf-324	126	29	true	true	ADJ
gujaf-324	126	30	economic	economic	ADJ
gujaf-324	126	31	situation	situation	NOUN
gujaf-324	126	32	and	and	CCONJ
gujaf-324	126	33	operations	operation	NOUN
gujaf-324	126	34	of	of	ADP
gujaf-324	126	35	a	a	DET
gujaf-324	126	36	company	company	NOUN
gujaf-324	126	37	.	.	PUNCT
gujaf-324	127	1	this	this	PRON
gujaf-324	127	2	however	however	ADV
gujaf-324	127	3	,	,	PUNCT
gujaf-324	127	4	is	be	AUX
gujaf-324	127	5	subjected	subject	VERB
gujaf-324	127	6	to	to	ADP
gujaf-324	127	7	numerous	numerous	ADJ
gujaf-324	127	8	guidelines	guideline	NOUN
gujaf-324	127	9	and	and	CCONJ
gujaf-324	127	10	measures	measure	NOUN
gujaf-324	127	11	such	such	ADJ
gujaf-324	127	12	as	as	ADP
gujaf-324	127	13	the	the	DET
gujaf-324	127	14	commitment	commitment	NOUN
gujaf-324	127	15	of	of	ADP
gujaf-324	127	16	auditing	auditing	NOUN
gujaf-324	127	17	standards	standard	NOUN
gujaf-324	127	18	;	;	PUNCT
gujaf-324	127	19	independence	independence	NOUN
gujaf-324	127	20	,	,	PUNCT
gujaf-324	127	21	competence	competence	NOUN
gujaf-324	127	22	,	,	PUNCT
gujaf-324	127	23	and	and	CCONJ
gujaf-324	127	24	exercise	exercise	NOUN
gujaf-324	127	25	of	of	ADP
gujaf-324	127	26	due	due	ADJ
gujaf-324	127	27	professional	professional	ADJ
gujaf-324	127	28	care	care	NOUN
gujaf-324	127	29	(	(	PUNCT
gujaf-324	127	30	habbash	habbash	NOUN
gujaf-324	127	31	&	&	CCONJ
gujaf-324	127	32	alghamdi	alghamdi	NOUN
gujaf-324	127	33	,	,	PUNCT
gujaf-324	127	34	2017	2017	NUM
gujaf-324	127	35	)	)	PUNCT
gujaf-324	127	36	.	.	PUNCT
gujaf-324	128	1	this	this	PRON
gujaf-324	128	2	opened	open	VERB
gujaf-324	128	3	up	up	ADP
gujaf-324	128	4	a	a	DET
gujaf-324	128	5	debate	debate	NOUN
gujaf-324	128	6	questioning	question	VERB
gujaf-324	128	7	the	the	DET
gujaf-324	128	8	ability	ability	NOUN
gujaf-324	128	9	of	of	ADP
gujaf-324	128	10	auditors	auditor	NOUN
gujaf-324	128	11	to	to	PART
gujaf-324	128	12	effectively	effectively	ADV
gujaf-324	128	13	constrain	constrain	VERB
gujaf-324	128	14	the	the	DET
gujaf-324	128	15	choice	choice	NOUN
gujaf-324	128	16	of	of	ADP
gujaf-324	128	17	accounting	accounting	NOUN
gujaf-324	128	18	practices	practice	NOUN
gujaf-324	128	19	by	by	ADP
gujaf-324	128	20	mangers	manger	NOUN
gujaf-324	128	21	,	,	PUNCT
gujaf-324	128	22	especially	especially	ADV
gujaf-324	128	23	in	in	ADP
gujaf-324	128	24	developing	develop	VERB
gujaf-324	128	25	countries	country	NOUN
gujaf-324	128	26	(	(	PUNCT
gujaf-324	128	27	yasser	yasser	PROPN
gujaf-324	128	28	&	&	CCONJ
gujaf-324	128	29	soliman	soliman	PROPN
gujaf-324	128	30	2018	2018	NUM
gujaf-324	128	31	)	)	PUNCT
gujaf-324	128	32	.	.	PUNCT
gujaf-324	129	1	the	the	DET
gujaf-324	129	2	quality	quality	NOUN
gujaf-324	129	3	of	of	ADP
gujaf-324	129	4	audit	audit	NOUN
gujaf-324	129	5	is	be	AUX
gujaf-324	129	6	defined	define	VERB
gujaf-324	129	7	by	by	ADP
gujaf-324	129	8	iaasb	iaasb	NOUN
gujaf-324	129	9	(	(	PUNCT
gujaf-324	129	10	2013	2013	NUM
gujaf-324	129	11	)	)	PUNCT
gujaf-324	129	12	as	as	ADP
gujaf-324	129	13	auditors	auditor	NOUN
gujaf-324	129	14	applying	apply	VERB
gujaf-324	129	15	a	a	DET
gujaf-324	129	16	rigorous	rigorous	ADJ
gujaf-324	129	17	audit	audit	NOUN
gujaf-324	129	18	process	process	NOUN
gujaf-324	129	19	and	and	CCONJ
gujaf-324	129	20	quality	quality	NOUN
gujaf-324	129	21	control	control	NOUN
gujaf-324	129	22	procedures	procedure	NOUN
gujaf-324	129	23	that	that	PRON
gujaf-324	129	24	comply	comply	VERB
gujaf-324	129	25	with	with	ADP
gujaf-324	129	26	laws	law	NOUN
gujaf-324	129	27	,	,	PUNCT
gujaf-324	129	28	regulations	regulation	NOUN
gujaf-324	129	29	and	and	CCONJ
gujaf-324	129	30	applicable	applicable	ADJ
gujaf-324	129	31	standards	standard	NOUN
gujaf-324	129	32	.	.	PUNCT
gujaf-324	130	1	it	it	PRON
gujaf-324	130	2	comprises	comprise	VERB
gujaf-324	130	3	the	the	DET
gujaf-324	130	4	key	key	NOUN
gujaf-324	130	5	that	that	PRON
gujaf-324	130	6	creates	create	VERB
gujaf-324	130	7	an	an	DET
gujaf-324	130	8	environment	environment	NOUN
gujaf-324	130	9	which	which	PRON
gujaf-324	130	10	maximizes	maximize	VERB
gujaf-324	130	11	the	the	DET
gujaf-324	130	12	likelihood	likelihood	NOUN
gujaf-324	130	13	that	that	SCONJ
gujaf-324	130	14	quality	quality	NOUN
gujaf-324	130	15	audits	audits	NOUN
gujaf-324	130	16	are	be	AUX
gujaf-324	130	17	performed	perform	VERB
gujaf-324	130	18	on	on	ADP
gujaf-324	130	19	a	a	DET
gujaf-324	130	20	consistent	consistent	ADJ
gujaf-324	130	21	basis	basis	NOUN
gujaf-324	130	22	.	.	PUNCT
gujaf-324	131	1	audit	audit	NOUN
gujaf-324	131	2	quality	quality	NOUN
gujaf-324	131	3	can	can	AUX
gujaf-324	131	4	be	be	AUX
gujaf-324	131	5	measured	measure	VERB
gujaf-324	131	6	by	by	ADP
gujaf-324	131	7	input	input	NOUN
gujaf-324	131	8	-	-	PUNCT
gujaf-324	131	9	based	base	VERB
gujaf-324	131	10	proxies	proxy	NOUN
gujaf-324	131	11	,	,	PUNCT
gujaf-324	131	12	this	this	PRON
gujaf-324	131	13	include	include	VERB
gujaf-324	131	14	;	;	PUNCT
gujaf-324	131	15	the	the	DET
gujaf-324	131	16	auditor	auditor	NOUN
gujaf-324	131	17	’s	’s	PART
gujaf-324	131	18	independence	independence	NOUN
gujaf-324	131	19	,	,	PUNCT
gujaf-324	131	20	auditor	auditor	NOUN
gujaf-324	131	21	’s	’s	PART
gujaf-324	131	22	engagement	engagement	NOUN
gujaf-324	131	23	performance	performance	NOUN
gujaf-324	131	24	,	,	PUNCT
gujaf-324	131	25	audit	audit	NOUN
gujaf-324	131	26	committee	committee	NOUN
gujaf-324	131	27	quality	quality	NOUN
gujaf-324	131	28	and	and	CCONJ
gujaf-324	131	29	audit	audit	NOUN
gujaf-324	131	30	fee	fee	NOUN
gujaf-324	131	31	.	.	PUNCT
gujaf-324	132	1	it	it	PRON
gujaf-324	132	2	can	can	AUX
gujaf-324	132	3	also	also	ADV
gujaf-324	132	4	be	be	AUX
gujaf-324	132	5	measured	measure	VERB
gujaf-324	132	6	by	by	ADP
gujaf-324	132	7	indirect	indirect	ADJ
gujaf-324	132	8	measures	measure	NOUN
gujaf-324	132	9	which	which	PRON
gujaf-324	132	10	include	include	VERB
gujaf-324	132	11	;	;	PUNCT
gujaf-324	132	12	audit	audit	NOUN
gujaf-324	132	13	firm	firm	NOUN
gujaf-324	132	14	’s	’s	PART
gujaf-324	132	15	brand	brand	PROPN
gujaf-324	132	16	gusau	gusau	PROPN
gujaf-324	132	17	journal	journal	PROPN
gujaf-324	132	18	of	of	ADP
gujaf-324	132	19	accounting	accounting	NOUN
gujaf-324	132	20	and	and	CCONJ
gujaf-324	132	21	finance	finance	NOUN
gujaf-324	132	22	,	,	PUNCT
gujaf-324	132	23	vol	vol	NOUN
gujaf-324	132	24	.	.	PROPN
gujaf-324	132	25	5	5	NUM
gujaf-324	132	26	,	,	PUNCT
gujaf-324	132	27	issue	issue	NOUN
gujaf-324	132	28	2	2	NUM
gujaf-324	132	29	,	,	PUNCT
gujaf-324	132	30	october	october	PROPN
gujaf-324	132	31	,	,	PUNCT
gujaf-324	132	32	2024	2024	NUM
gujaf-324	132	33	205	205	NUM
gujaf-324	132	34	name	name	NOUN
gujaf-324	132	35	,	,	PUNCT
gujaf-324	132	36	auditor	auditor	NOUN
gujaf-324	132	37	’s	’s	PART
gujaf-324	132	38	industry	industry	NOUN
gujaf-324	132	39	expertise	expertise	NOUN
gujaf-324	132	40	,	,	PUNCT
gujaf-324	132	41	audit	audit	NOUN
gujaf-324	132	42	fees	fee	NOUN
gujaf-324	132	43	,	,	PUNCT
gujaf-324	132	44	auditor	auditor	NOUN
gujaf-324	132	45	’s	’s	PART
gujaf-324	132	46	reporting	reporting	NOUN
gujaf-324	132	47	timeliness	timeliness	NOUN
gujaf-324	132	48	,	,	PUNCT
gujaf-324	132	49	economic	economic	ADJ
gujaf-324	132	50	dependence	dependence	NOUN
gujaf-324	132	51	,	,	PUNCT
gujaf-324	132	52	reputation	reputation	NOUN
gujaf-324	132	53	and	and	CCONJ
gujaf-324	132	54	cost	cost	NOUN
gujaf-324	132	55	of	of	ADP
gujaf-324	132	56	capital	capital	NOUN
gujaf-324	132	57	.	.	PUNCT
gujaf-324	133	1	researches	research	NOUN
gujaf-324	133	2	have	have	AUX
gujaf-324	133	3	sprung	spring	VERB
gujaf-324	133	4	up	up	ADP
gujaf-324	133	5	to	to	PART
gujaf-324	133	6	examine	examine	VERB
gujaf-324	133	7	the	the	DET
gujaf-324	133	8	association	association	NOUN
gujaf-324	133	9	between	between	ADP
gujaf-324	133	10	audit	audit	NOUN
gujaf-324	133	11	attributes	attribute	NOUN
gujaf-324	133	12	and	and	CCONJ
gujaf-324	133	13	the	the	DET
gujaf-324	133	14	quality	quality	NOUN
gujaf-324	133	15	of	of	ADP
gujaf-324	133	16	financial	financial	ADJ
gujaf-324	133	17	reporting	reporting	NOUN
gujaf-324	133	18	and	and	CCONJ
gujaf-324	133	19	have	have	AUX
gujaf-324	133	20	produced	produce	VERB
gujaf-324	133	21	mixed	mixed	ADJ
gujaf-324	133	22	results	result	NOUN
gujaf-324	133	23	.	.	PUNCT
gujaf-324	134	1	one	one	NUM
gujaf-324	134	2	part	part	NOUN
gujaf-324	134	3	of	of	ADP
gujaf-324	134	4	this	this	DET
gujaf-324	134	5	literature	literature	NOUN
gujaf-324	134	6	supports	support	VERB
gujaf-324	134	7	the	the	DET
gujaf-324	134	8	view	view	NOUN
gujaf-324	134	9	that	that	SCONJ
gujaf-324	134	10	financial	financial	ADJ
gujaf-324	134	11	reporting	reporting	NOUN
gujaf-324	134	12	quality	quality	NOUN
gujaf-324	134	13	is	be	AUX
gujaf-324	134	14	negatively	negatively	ADV
gujaf-324	134	15	associated	associate	VERB
gujaf-324	134	16	with	with	ADP
gujaf-324	134	17	audit	audit	NOUN
gujaf-324	134	18	attributes	attribute	NOUN
gujaf-324	134	19	while	while	SCONJ
gujaf-324	134	20	others	other	NOUN
gujaf-324	134	21	find	find	VERB
gujaf-324	134	22	positive	positive	ADJ
gujaf-324	134	23	correlation	correlation	NOUN
gujaf-324	134	24	.	.	PUNCT
gujaf-324	135	1	however	however	ADV
gujaf-324	135	2	,	,	PUNCT
gujaf-324	135	3	most	most	ADJ
gujaf-324	135	4	of	of	ADP
gujaf-324	135	5	these	these	DET
gujaf-324	135	6	studies	study	NOUN
gujaf-324	135	7	use	use	VERB
gujaf-324	135	8	discretionary	discretionary	ADJ
gujaf-324	135	9	accruals	accrual	NOUN
gujaf-324	135	10	from	from	ADP
gujaf-324	135	11	modified	modify	VERB
gujaf-324	135	12	jones	jones	PROPN
gujaf-324	135	13	model	model	NOUN
gujaf-324	135	14	which	which	PRON
gujaf-324	135	15	recent	recent	ADJ
gujaf-324	135	16	studies	study	NOUN
gujaf-324	135	17	(	(	PUNCT
gujaf-324	135	18	such	such	ADJ
gujaf-324	135	19	as	as	ADP
gujaf-324	135	20	;	;	PUNCT
gujaf-324	135	21	mohammed	mohammed	PROPN
gujaf-324	135	22	,	,	PUNCT
gujaf-324	135	23	yahaya	yahaya	PROPN
gujaf-324	135	24	&	&	CCONJ
gujaf-324	135	25	zakariya	zakariya	PROPN
gujaf-324	135	26	,	,	PUNCT
gujaf-324	135	27	2022	2022	NUM
gujaf-324	135	28	,	,	PUNCT
gujaf-324	135	29	;	;	PUNCT
gujaf-324	135	30	alareeni	alareeni	NOUN
gujaf-324	135	31	&	&	CCONJ
gujaf-324	135	32	alghamdi	alghamdi	PROPN
gujaf-324	135	33	,	,	PUNCT
gujaf-324	135	34	2017	2017	NUM
gujaf-324	135	35	;	;	PUNCT
gujaf-324	135	36	roychowdhury	roychowdhury	NOUN
gujaf-324	135	37	,	,	PUNCT
gujaf-324	135	38	2006	2006	NUM
gujaf-324	135	39	)	)	PUNCT
gujaf-324	135	40	have	have	AUX
gujaf-324	135	41	shown	show	VERB
gujaf-324	135	42	that	that	SCONJ
gujaf-324	135	43	rem	rem	NOUN
gujaf-324	135	44	is	be	AUX
gujaf-324	135	45	a	a	DET
gujaf-324	135	46	superior	superior	ADJ
gujaf-324	135	47	alternative	alternative	NOUN
gujaf-324	135	48	to	to	ADP
gujaf-324	135	49	traditional	traditional	ADJ
gujaf-324	135	50	earnings	earning	NOUN
gujaf-324	135	51	management	management	NOUN
gujaf-324	135	52	techniques	technique	NOUN
gujaf-324	135	53	due	due	ADP
gujaf-324	135	54	to	to	ADP
gujaf-324	135	55	its	its	PRON
gujaf-324	135	56	detrimental	detrimental	ADJ
gujaf-324	135	57	effects	effect	NOUN
gujaf-324	135	58	on	on	ADP
gujaf-324	135	59	future	future	ADJ
gujaf-324	135	60	cash	cash	NOUN
gujaf-324	135	61	flows	flow	NOUN
gujaf-324	135	62	and	and	CCONJ
gujaf-324	135	63	potential	potential	ADJ
gujaf-324	135	64	negative	negative	ADJ
gujaf-324	135	65	effects	effect	NOUN
gujaf-324	135	66	on	on	ADP
gujaf-324	135	67	a	a	DET
gujaf-324	135	68	company	company	NOUN
gujaf-324	135	69	's	's	PART
gujaf-324	135	70	value	value	NOUN
gujaf-324	135	71	over	over	ADP
gujaf-324	135	72	time	time	NOUN
gujaf-324	135	73	.	.	PUNCT
gujaf-324	136	1	in	in	ADP
gujaf-324	136	2	addition	addition	NOUN
gujaf-324	136	3	,	,	PUNCT
gujaf-324	136	4	alareeni	alareeni	NOUN
gujaf-324	136	5	and	and	CCONJ
gujaf-324	136	6	aljuidi	aljuidi	PROPN
gujaf-324	136	7	(	(	PUNCT
gujaf-324	136	8	2014	2014	NUM
gujaf-324	136	9	)	)	PUNCT
gujaf-324	136	10	examined	examine	VERB
gujaf-324	136	11	the	the	DET
gujaf-324	136	12	modified	modify	VERB
gujaf-324	136	13	jones	jones	NOUN
gujaf-324	136	14	(	(	PUNCT
gujaf-324	136	15	1995	1995	NUM
gujaf-324	136	16	)	)	PUNCT
gujaf-324	136	17	and	and	CCONJ
gujaf-324	136	18	yoon	yoon	PROPN
gujaf-324	136	19	et	et	PROPN
gujaf-324	136	20	al	al	PROPN
gujaf-324	136	21	.	.	PROPN
gujaf-324	136	22	,	,	PUNCT
gujaf-324	136	23	(	(	PUNCT
gujaf-324	136	24	2006	2006	NUM
gujaf-324	136	25	)	)	PUNCT
gujaf-324	136	26	models	model	NOUN
gujaf-324	136	27	effectiveness	effectiveness	NOUN
gujaf-324	136	28	in	in	ADP
gujaf-324	136	29	detecting	detect	VERB
gujaf-324	136	30	earnings	earning	NOUN
gujaf-324	136	31	management	management	NOUN
gujaf-324	136	32	in	in	ADP
gujaf-324	136	33	palestine	palestine	PROPN
gujaf-324	136	34	an	an	DET
gujaf-324	136	35	emerging	emerge	VERB
gujaf-324	136	36	economy	economy	NOUN
gujaf-324	136	37	similar	similar	ADJ
gujaf-324	136	38	to	to	ADP
gujaf-324	136	39	nigeria	nigeria	PROPN
gujaf-324	136	40	.	.	PUNCT
gujaf-324	137	1	the	the	DET
gujaf-324	137	2	study	study	NOUN
gujaf-324	137	3	also	also	ADV
gujaf-324	137	4	compared	compare	VERB
gujaf-324	137	5	the	the	DET
gujaf-324	137	6	modified	modify	VERB
gujaf-324	137	7	jones	jones	NOUN
gujaf-324	137	8	(	(	PUNCT
gujaf-324	137	9	1995	1995	NUM
gujaf-324	137	10	)	)	PUNCT
gujaf-324	137	11	model	model	NOUN
gujaf-324	137	12	with	with	ADP
gujaf-324	137	13	the	the	DET
gujaf-324	137	14	yoon	yoon	PROPN
gujaf-324	137	15	et	et	PROPN
gujaf-324	137	16	al	al	PROPN
gujaf-324	137	17	.	.	PROPN
gujaf-324	137	18	,	,	PUNCT
gujaf-324	137	19	(	(	PUNCT
gujaf-324	137	20	2006	2006	NUM
gujaf-324	137	21	)	)	PUNCT
gujaf-324	137	22	model	model	NOUN
gujaf-324	137	23	and	and	CCONJ
gujaf-324	137	24	the	the	DET
gujaf-324	137	25	results	result	NOUN
gujaf-324	137	26	gave	give	VERB
gujaf-324	137	27	an	an	DET
gujaf-324	137	28	overview	overview	NOUN
gujaf-324	137	29	of	of	ADP
gujaf-324	137	30	the	the	DET
gujaf-324	137	31	best	good	ADJ
gujaf-324	137	32	model	model	NOUN
gujaf-324	137	33	in	in	ADP
gujaf-324	137	34	detecting	detect	VERB
gujaf-324	137	35	earnings	earning	NOUN
gujaf-324	137	36	management	management	NOUN
gujaf-324	137	37	practiced	practice	VERB
gujaf-324	137	38	by	by	ADP
gujaf-324	137	39	listed	list	VERB
gujaf-324	137	40	companies	company	NOUN
gujaf-324	137	41	in	in	ADP
gujaf-324	137	42	the	the	DET
gujaf-324	137	43	pex	pex	PROPN
gujaf-324	137	44	.	.	PUNCT
gujaf-324	138	1	the	the	DET
gujaf-324	138	2	results	result	NOUN
gujaf-324	138	3	revealed	reveal	VERB
gujaf-324	138	4	that	that	SCONJ
gujaf-324	138	5	the	the	DET
gujaf-324	138	6	yoon	yoon	PROPN
gujaf-324	138	7	et	et	PROPN
gujaf-324	138	8	al	al	PROPN
gujaf-324	138	9	.	.	PROPN
gujaf-324	138	10	,	,	PUNCT
gujaf-324	138	11	(	(	PUNCT
gujaf-324	138	12	2006	2006	NUM
gujaf-324	138	13	)	)	PUNCT
gujaf-324	138	14	model	model	NOUN
gujaf-324	138	15	is	be	AUX
gujaf-324	138	16	better	well	ADJ
gujaf-324	138	17	than	than	ADP
gujaf-324	138	18	the	the	DET
gujaf-324	138	19	modified	modify	VERB
gujaf-324	138	20	jones	jones	NOUN
gujaf-324	138	21	(	(	PUNCT
gujaf-324	138	22	1995	1995	NUM
gujaf-324	138	23	)	)	PUNCT
gujaf-324	138	24	model	model	NOUN
gujaf-324	138	25	in	in	ADP
gujaf-324	138	26	detecting	detect	VERB
gujaf-324	138	27	earnings	earning	NOUN
gujaf-324	138	28	management	management	NOUN
gujaf-324	138	29	in	in	ADP
gujaf-324	138	30	the	the	DET
gujaf-324	138	31	palestinian	palestinian	PROPN
gujaf-324	138	32	’s	’s	PART
gujaf-324	138	33	context	context	NOUN
gujaf-324	138	34	.	.	PUNCT
gujaf-324	139	1	the	the	DET
gujaf-324	139	2	results	result	NOUN
gujaf-324	139	3	are	be	AUX
gujaf-324	139	4	in	in	ADP
gujaf-324	139	5	line	line	NOUN
gujaf-324	139	6	with	with	ADP
gujaf-324	139	7	yoon	yoon	PROPN
gujaf-324	139	8	&	&	CCONJ
gujaf-324	139	9	miller	miller	PROPN
gujaf-324	139	10	,	,	PUNCT
gujaf-324	139	11	2006	2006	NUM
gujaf-324	139	12	;	;	PUNCT
gujaf-324	139	13	yoon	yoon	PROPN
gujaf-324	139	14	et	et	PROPN
gujaf-324	139	15	al	al	PROPN
gujaf-324	139	16	.	.	PROPN
gujaf-324	139	17	,	,	PUNCT
gujaf-324	139	18	2006	2006	NUM
gujaf-324	139	19	;	;	PUNCT
gujaf-324	139	20	islam	islam	PROPN
gujaf-324	139	21	et	et	PROPN
gujaf-324	139	22	al	al	PROPN
gujaf-324	139	23	.	.	PROPN
gujaf-324	139	24	,	,	PUNCT
gujaf-324	139	25	2011	2011	NUM
gujaf-324	139	26	)	)	PUNCT
gujaf-324	139	27	were	be	AUX
gujaf-324	139	28	the	the	DET
gujaf-324	139	29	findings	finding	NOUN
gujaf-324	139	30	demonstrated	demonstrate	VERB
gujaf-324	139	31	that	that	SCONJ
gujaf-324	139	32	the	the	DET
gujaf-324	139	33	jones	jones	PROPN
gujaf-324	139	34	model	model	PROPN
gujaf-324	139	35	is	be	AUX
gujaf-324	139	36	inadequate	inadequate	ADJ
gujaf-324	139	37	in	in	ADP
gujaf-324	139	38	detecting	detect	VERB
gujaf-324	139	39	earnings	earning	NOUN
gujaf-324	139	40	management	management	NOUN
gujaf-324	139	41	in	in	ADP
gujaf-324	139	42	developing	develop	VERB
gujaf-324	139	43	companies	company	NOUN
gujaf-324	139	44	.	.	PUNCT
gujaf-324	140	1	hence	hence	ADV
gujaf-324	140	2	,	,	PUNCT
gujaf-324	140	3	this	this	DET
gujaf-324	140	4	study	study	NOUN
gujaf-324	140	5	examined	examine	VERB
gujaf-324	140	6	the	the	DET
gujaf-324	140	7	impact	impact	NOUN
gujaf-324	140	8	audit	audit	NOUN
gujaf-324	140	9	attributes	attribute	VERB
gujaf-324	140	10	using	use	VERB
gujaf-324	140	11	both	both	DET
gujaf-324	140	12	accrual	accrual	ADJ
gujaf-324	140	13	earnings	earning	NOUN
gujaf-324	140	14	management	management	NOUN
gujaf-324	140	15	measured	measure	VERB
gujaf-324	140	16	by	by	ADP
gujaf-324	140	17	an	an	DET
gujaf-324	140	18	extended	extended	ADJ
gujaf-324	140	19	jones	jones	PROPN
gujaf-324	140	20	model	model	PROPN
gujaf-324	140	21	yoon	yoon	PROPN
gujaf-324	140	22	et	et	PROPN
gujaf-324	140	23	al	al	PROPN
gujaf-324	140	24	(	(	PUNCT
gujaf-324	140	25	2006	2006	NUM
gujaf-324	140	26	)	)	PUNCT
gujaf-324	140	27	and	and	CCONJ
gujaf-324	140	28	the	the	DET
gujaf-324	140	29	real	real	ADJ
gujaf-324	140	30	earnings	earning	NOUN
gujaf-324	140	31	management	management	NOUN
gujaf-324	140	32	measured	measure	VERB
gujaf-324	140	33	by	by	ADP
gujaf-324	140	34	the	the	DET
gujaf-324	140	35	roychowdhury	roychowdhury	NOUN
gujaf-324	140	36	(	(	PUNCT
gujaf-324	140	37	2006	2006	NUM
gujaf-324	140	38	)	)	PUNCT
gujaf-324	140	39	model	model	NOUN
gujaf-324	140	40	.	.	PUNCT
gujaf-324	141	1	the	the	DET
gujaf-324	141	2	adoption	adoption	NOUN
gujaf-324	141	3	of	of	ADP
gujaf-324	141	4	ifrs	ifrs	PROPN
gujaf-324	141	5	also	also	ADV
gujaf-324	141	6	opened	open	VERB
gujaf-324	141	7	up	up	ADP
gujaf-324	141	8	the	the	DET
gujaf-324	141	9	extant	extant	ADJ
gujaf-324	141	10	streams	stream	NOUN
gujaf-324	141	11	of	of	ADP
gujaf-324	141	12	literatures	literature	NOUN
gujaf-324	141	13	that	that	PRON
gujaf-324	141	14	have	have	AUX
gujaf-324	141	15	revealed	reveal	VERB
gujaf-324	141	16	two	two	NUM
gujaf-324	141	17	divergent	divergent	ADJ
gujaf-324	141	18	views	view	NOUN
gujaf-324	141	19	on	on	ADP
gujaf-324	141	20	the	the	DET
gujaf-324	141	21	effect	effect	NOUN
gujaf-324	141	22	of	of	ADP
gujaf-324	141	23	audit	audit	NOUN
gujaf-324	141	24	quality	quality	NOUN
gujaf-324	141	25	attributes	attribute	VERB
gujaf-324	141	26	on	on	ADP
gujaf-324	141	27	financial	financial	ADJ
gujaf-324	141	28	reporting	reporting	NOUN
gujaf-324	141	29	quality	quality	NOUN
gujaf-324	141	30	after	after	ADP
gujaf-324	141	31	the	the	DET
gujaf-324	141	32	adoption	adoption	NOUN
gujaf-324	141	33	of	of	ADP
gujaf-324	141	34	ifrs	ifrs	PROPN
gujaf-324	141	35	.	.	PUNCT
gujaf-324	142	1	while	while	SCONJ
gujaf-324	142	2	one	one	NUM
gujaf-324	142	3	part	part	NOUN
gujaf-324	142	4	of	of	ADP
gujaf-324	142	5	the	the	DET
gujaf-324	142	6	literature	literature	NOUN
gujaf-324	142	7	are	be	AUX
gujaf-324	142	8	of	of	ADP
gujaf-324	142	9	the	the	DET
gujaf-324	142	10	opinion	opinion	NOUN
gujaf-324	142	11	the	the	DET
gujaf-324	142	12	adoption	adoption	NOUN
gujaf-324	142	13	of	of	ADP
gujaf-324	142	14	ifrs	ifrs	PROPN
gujaf-324	142	15	led	lead	VERB
gujaf-324	142	16	to	to	ADP
gujaf-324	142	17	a	a	DET
gujaf-324	142	18	decrease	decrease	NOUN
gujaf-324	142	19	in	in	ADP
gujaf-324	142	20	aem	aem	PROPN
gujaf-324	142	21	(	(	PUNCT
gujaf-324	142	22	dinuka	dinuka	PROPN
gujaf-324	142	23	(	(	PUNCT
gujaf-324	142	24	2019	2019	NUM
gujaf-324	142	25	)	)	PUNCT
gujaf-324	142	26	others	other	NOUN
gujaf-324	142	27	are	be	AUX
gujaf-324	142	28	of	of	ADP
gujaf-324	142	29	the	the	DET
gujaf-324	142	30	opinion	opinion	NOUN
gujaf-324	142	31	it	it	PRON
gujaf-324	142	32	increased	increase	VERB
gujaf-324	142	33	rem	rem	X
gujaf-324	142	34	(	(	PUNCT
gujaf-324	142	35	susanto	susanto	NOUN
gujaf-324	142	36	2017	2017	NUM
gujaf-324	142	37	;	;	PUNCT
gujaf-324	142	38	sellami	sellami	NOUN
gujaf-324	142	39	&	&	CCONJ
gujaf-324	142	40	fakhfakh	fakhfakh	NOUN
gujaf-324	142	41	2014	2014	NUM
gujaf-324	142	42	)	)	PUNCT
gujaf-324	142	43	.	.	PUNCT
gujaf-324	143	1	the	the	DET
gujaf-324	143	2	debate	debate	NOUN
gujaf-324	143	3	is	be	AUX
gujaf-324	143	4	also	also	ADV
gujaf-324	143	5	ongoing	ongoing	ADJ
gujaf-324	143	6	on	on	ADP
gujaf-324	143	7	whether	whether	SCONJ
gujaf-324	143	8	or	or	CCONJ
gujaf-324	143	9	not	not	PART
gujaf-324	143	10	the	the	DET
gujaf-324	143	11	information	information	NOUN
gujaf-324	143	12	contained	contain	VERB
gujaf-324	143	13	in	in	ADP
gujaf-324	143	14	audit	audit	NOUN
gujaf-324	143	15	reports	report	NOUN
gujaf-324	143	16	created	create	VERB
gujaf-324	143	17	by	by	ADP
gujaf-324	143	18	reputable	reputable	ADJ
gujaf-324	143	19	auditors	auditor	NOUN
gujaf-324	143	20	(	(	PUNCT
gujaf-324	143	21	i.e	i.e	ADP
gujaf-324	143	22	the	the	DET
gujaf-324	143	23	big	big	ADJ
gujaf-324	143	24	4	4	NUM
gujaf-324	143	25	deloitte	deloitte	NOUN
gujaf-324	143	26	,	,	PUNCT
gujaf-324	143	27	pwc	pwc	PROPN
gujaf-324	143	28	,	,	PUNCT
gujaf-324	143	29	ernst	ernst	PROPN
gujaf-324	143	30	&	&	CCONJ
gujaf-324	143	31	young	young	PROPN
gujaf-324	143	32	,	,	PUNCT
gujaf-324	143	33	or	or	CCONJ
gujaf-324	143	34	kpmg	kpmg	PROPN
gujaf-324	143	35	)	)	PUNCT
gujaf-324	143	36	is	be	AUX
gujaf-324	143	37	considered	consider	VERB
gujaf-324	143	38	more	more	ADV
gujaf-324	143	39	reliable	reliable	ADJ
gujaf-324	143	40	and	and	CCONJ
gujaf-324	143	41	credible	credible	ADJ
gujaf-324	143	42	than	than	ADP
gujaf-324	143	43	the	the	DET
gujaf-324	143	44	information	information	NOUN
gujaf-324	143	45	included	include	VERB
gujaf-324	143	46	in	in	ADP
gujaf-324	143	47	audit	audit	NOUN
gujaf-324	143	48	reports	report	NOUN
gujaf-324	143	49	provided	provide	VERB
gujaf-324	143	50	by	by	ADP
gujaf-324	143	51	non	non	ADJ
gujaf-324	143	52	-	-	ADJ
gujaf-324	143	53	big	big	ADJ
gujaf-324	143	54	4	4	NUM
gujaf-324	143	55	audit	audit	NOUN
gujaf-324	143	56	companies	company	NOUN
gujaf-324	143	57	.	.	PUNCT
gujaf-324	144	1	literatures	literature	NOUN
gujaf-324	144	2	(	(	PUNCT
gujaf-324	144	3	such	such	ADJ
gujaf-324	144	4	as	as	ADP
gujaf-324	144	5	;	;	PUNCT
gujaf-324	144	6	isaku	isaku	PROPN
gujaf-324	144	7	et	et	PROPN
gujaf-324	144	8	al	al	PROPN
gujaf-324	144	9	2020	2020	NUM
gujaf-324	144	10	,	,	PUNCT
gujaf-324	144	11	olorundare	olorundare	ADJ
gujaf-324	144	12	,	,	PUNCT
gujaf-324	144	13	et	et	PROPN
gujaf-324	144	14	al	al	PROPN
gujaf-324	144	15	2019	2019	NUM
gujaf-324	144	16	;	;	PUNCT
gujaf-324	144	17	abdulrahman	abdulrahman	PROPN
gujaf-324	144	18	et	et	PROPN
gujaf-324	144	19	al	al	PROPN
gujaf-324	144	20	,	,	PUNCT
gujaf-324	144	21	2018	2018	NUM
gujaf-324	144	22	)	)	PUNCT
gujaf-324	144	23	are	be	AUX
gujaf-324	144	24	of	of	ADP
gujaf-324	144	25	the	the	DET
gujaf-324	144	26	view	view	NOUN
gujaf-324	144	27	that	that	SCONJ
gujaf-324	144	28	the	the	DET
gujaf-324	144	29	size	size	NOUN
gujaf-324	144	30	of	of	ADP
gujaf-324	144	31	the	the	DET
gujaf-324	144	32	audit	audit	NOUN
gujaf-324	144	33	firm	firm	NOUN
gujaf-324	144	34	as	as	ADP
gujaf-324	144	35	a	a	DET
gujaf-324	144	36	proxy	proxy	NOUN
gujaf-324	144	37	is	be	AUX
gujaf-324	144	38	visibly	visibly	ADV
gujaf-324	144	39	related	relate	VERB
gujaf-324	144	40	to	to	ADP
gujaf-324	144	41	the	the	DET
gujaf-324	144	42	quality	quality	NOUN
gujaf-324	144	43	of	of	ADP
gujaf-324	144	44	the	the	DET
gujaf-324	144	45	audit	audit	NOUN
gujaf-324	144	46	,	,	PUNCT
gujaf-324	144	47	that	that	PRON
gujaf-324	144	48	is	be	AUX
gujaf-324	144	49	larger	large	ADJ
gujaf-324	144	50	audit	audit	NOUN
gujaf-324	144	51	firms	firm	NOUN
gujaf-324	144	52	provide	provide	VERB
gujaf-324	144	53	higher	high	ADJ
gujaf-324	144	54	audit	audit	NOUN
gujaf-324	144	55	quality	quality	NOUN
gujaf-324	144	56	.	.	PUNCT
gujaf-324	145	1	they	they	PRON
gujaf-324	145	2	assert	assert	VERB
gujaf-324	145	3	that	that	SCONJ
gujaf-324	145	4	an	an	DET
gujaf-324	145	5	auditor	auditor	NOUN
gujaf-324	145	6	who	who	PRON
gujaf-324	145	7	represents	represent	VERB
gujaf-324	145	8	one	one	NUM
gujaf-324	145	9	of	of	ADP
gujaf-324	145	10	the	the	DET
gujaf-324	145	11	four	four	NUM
gujaf-324	145	12	large	large	ADJ
gujaf-324	145	13	audit	audit	NOUN
gujaf-324	145	14	firms	firm	NOUN
gujaf-324	145	15	,	,	PUNCT
gujaf-324	145	16	big	big	ADJ
gujaf-324	145	17	4	4	NUM
gujaf-324	145	18	(	(	PUNCT
gujaf-324	145	19	deloitte	deloitte	PROPN
gujaf-324	145	20	touche	touche	PROPN
gujaf-324	145	21	tohmatsu	tohmatsu	PROPN
gujaf-324	145	22	,	,	PUNCT
gujaf-324	145	23	ernst	ernst	PROPN
gujaf-324	145	24	&	&	CCONJ
gujaf-324	145	25	young	young	PROPN
gujaf-324	145	26	,	,	PUNCT
gujaf-324	145	27	kpmg	kpmg	PROPN
gujaf-324	145	28	and	and	CCONJ
gujaf-324	145	29	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-324	145	30	)	)	PUNCT
gujaf-324	145	31	,	,	PUNCT
gujaf-324	145	32	is	be	AUX
gujaf-324	145	33	able	able	ADJ
gujaf-324	145	34	to	to	PART
gujaf-324	145	35	provide	provide	VERB
gujaf-324	145	36	greater	great	ADJ
gujaf-324	145	37	audits	audits	NOUN
gujaf-324	145	38	compared	compare	VERB
gujaf-324	145	39	to	to	ADP
gujaf-324	145	40	smaller	small	ADJ
gujaf-324	145	41	audit	audit	NOUN
gujaf-324	145	42	firms	firm	NOUN
gujaf-324	145	43	.	.	PUNCT
gujaf-324	146	1	this	this	DET
gujaf-324	146	2	study	study	NOUN
gujaf-324	146	3	thus	thus	ADV
gujaf-324	146	4	examined	examine	VERB
gujaf-324	146	5	the	the	DET
gujaf-324	146	6	audit	audit	NOUN
gujaf-324	146	7	firm	firm	ADJ
gujaf-324	146	8	size	size	NOUN
gujaf-324	146	9	to	to	PART
gujaf-324	146	10	see	see	VERB
gujaf-324	146	11	the	the	DET
gujaf-324	146	12	impact	impact	NOUN
gujaf-324	146	13	on	on	ADP
gujaf-324	146	14	financial	financial	ADJ
gujaf-324	146	15	reporting	reporting	NOUN
gujaf-324	146	16	quality	quality	NOUN
gujaf-324	146	17	in	in	ADP
gujaf-324	146	18	listed	list	VERB
gujaf-324	146	19	manufacturing	manufacturing	NOUN
gujaf-324	146	20	firms	firm	NOUN
gujaf-324	146	21	.	.	PUNCT
gujaf-324	147	1	however	however	ADV
gujaf-324	147	2	,	,	PUNCT
gujaf-324	147	3	cameran	cameran	PROPN
gujaf-324	147	4	&	&	CCONJ
gujaf-324	147	5	pietro	pietro	PROPN
gujaf-324	147	6	,	,	PUNCT
gujaf-324	147	7	(	(	PUNCT
gujaf-324	147	8	2014	2014	NUM
gujaf-324	147	9	)	)	PUNCT
gujaf-324	147	10	reveal	reveal	VERB
gujaf-324	147	11	that	that	SCONJ
gujaf-324	147	12	if	if	SCONJ
gujaf-324	147	13	ifrs	ifrs	PROPN
gujaf-324	147	14	improves	improve	VERB
gujaf-324	147	15	the	the	DET
gujaf-324	147	16	quality	quality	NOUN
gujaf-324	147	17	of	of	ADP
gujaf-324	147	18	financial	financial	ADJ
gujaf-324	147	19	reporting	reporting	NOUN
gujaf-324	147	20	,	,	PUNCT
gujaf-324	147	21	a	a	DET
gujaf-324	147	22	decrease	decrease	NOUN
gujaf-324	147	23	in	in	ADP
gujaf-324	147	24	liability	liability	NOUN
gujaf-324	147	25	costs	cost	NOUN
gujaf-324	147	26	will	will	AUX
gujaf-324	147	27	be	be	AUX
gujaf-324	147	28	seen	see	VERB
gujaf-324	147	29	,	,	PUNCT
gujaf-324	147	30	and	and	CCONJ
gujaf-324	147	31	lower	low	ADJ
gujaf-324	147	32	audit	audit	NOUN
gujaf-324	147	33	fees	fee	NOUN
gujaf-324	147	34	will	will	AUX
gujaf-324	147	35	be	be	AUX
gujaf-324	147	36	demanded	demand	VERB
gujaf-324	147	37	.	.	PUNCT
gujaf-324	148	1	this	this	PRON
gujaf-324	148	2	is	be	AUX
gujaf-324	148	3	because	because	SCONJ
gujaf-324	148	4	higher	high	ADJ
gujaf-324	148	5	fees	fee	NOUN
gujaf-324	148	6	are	be	AUX
gujaf-324	148	7	likely	likely	ADJ
gujaf-324	148	8	to	to	PART
gujaf-324	148	9	be	be	AUX
gujaf-324	148	10	charged	charge	VERB
gujaf-324	148	11	if	if	SCONJ
gujaf-324	148	12	greater	great	ADJ
gujaf-324	148	13	effort	effort	NOUN
gujaf-324	148	14	is	be	AUX
gujaf-324	148	15	required	require	VERB
gujaf-324	148	16	from	from	ADP
gujaf-324	148	17	auditors	auditor	NOUN
gujaf-324	148	18	.	.	PUNCT
gujaf-324	149	1	nonetheless	nonetheless	ADV
gujaf-324	149	2	,	,	PUNCT
gujaf-324	149	3	an	an	DET
gujaf-324	149	4	increase	increase	NOUN
gujaf-324	149	5	in	in	ADP
gujaf-324	149	6	auditing	auditing	NOUN
gujaf-324	149	7	cost	cost	NOUN
gujaf-324	149	8	was	be	AUX
gujaf-324	149	9	evident	evident	ADJ
gujaf-324	149	10	in	in	ADP
gujaf-324	149	11	a	a	DET
gujaf-324	149	12	report	report	NOUN
gujaf-324	149	13	by	by	ADP
gujaf-324	149	14	the	the	DET
gujaf-324	149	15	institute	institute	PROPN
gujaf-324	149	16	of	of	ADP
gujaf-324	149	17	chartered	chartered	PROPN
gujaf-324	149	18	gusau	gusau	PROPN
gujaf-324	149	19	journal	journal	PROPN
gujaf-324	149	20	of	of	ADP
gujaf-324	149	21	accounting	accounting	NOUN
gujaf-324	149	22	and	and	CCONJ
gujaf-324	149	23	finance	finance	NOUN
gujaf-324	149	24	,	,	PUNCT
gujaf-324	149	25	vol	vol	NOUN
gujaf-324	149	26	.	.	PROPN
gujaf-324	149	27	5	5	NUM
gujaf-324	149	28	,	,	PUNCT
gujaf-324	149	29	issue	issue	NOUN
gujaf-324	149	30	2	2	NUM
gujaf-324	149	31	,	,	PUNCT
gujaf-324	149	32	october	october	PROPN
gujaf-324	149	33	,	,	PUNCT
gujaf-324	149	34	2024	2024	NUM
gujaf-324	149	35	206	206	NUM
gujaf-324	149	36	accountants	accountant	NOUN
gujaf-324	149	37	in	in	ADP
gujaf-324	149	38	england	england	PROPN
gujaf-324	149	39	and	and	CCONJ
gujaf-324	149	40	wales	wales	PROPN
gujaf-324	149	41	after	after	ADP
gujaf-324	149	42	the	the	DET
gujaf-324	149	43	adoption	adoption	NOUN
gujaf-324	149	44	of	of	ADP
gujaf-324	149	45	ifrs	ifrs	PROPN
gujaf-324	149	46	.	.	PUNCT
gujaf-324	150	1	hence	hence	ADV
gujaf-324	150	2	,	,	PUNCT
gujaf-324	150	3	this	this	DET
gujaf-324	150	4	study	study	NOUN
gujaf-324	150	5	examined	examine	VERB
gujaf-324	150	6	audit	audit	NOUN
gujaf-324	150	7	fee	fee	NOUN
gujaf-324	150	8	as	as	ADP
gujaf-324	150	9	a	a	DET
gujaf-324	150	10	proxy	proxy	NOUN
gujaf-324	150	11	of	of	ADP
gujaf-324	150	12	audit	audit	NOUN
gujaf-324	150	13	attribute	attribute	NOUN
gujaf-324	150	14	on	on	ADP
gujaf-324	150	15	the	the	DET
gujaf-324	150	16	quality	quality	NOUN
gujaf-324	150	17	of	of	ADP
gujaf-324	150	18	frq	frq	PROPN
gujaf-324	150	19	.	.	PUNCT
gujaf-324	151	1	the	the	DET
gujaf-324	151	2	timeliness	timeliness	NOUN
gujaf-324	151	3	of	of	ADP
gujaf-324	151	4	financial	financial	ADJ
gujaf-324	151	5	reporting	reporting	NOUN
gujaf-324	151	6	is	be	AUX
gujaf-324	151	7	also	also	ADV
gujaf-324	151	8	considered	consider	VERB
gujaf-324	151	9	as	as	ADP
gujaf-324	151	10	a	a	DET
gujaf-324	151	11	key	key	ADJ
gujaf-324	151	12	proxy	proxy	NOUN
gujaf-324	151	13	of	of	ADP
gujaf-324	151	14	the	the	DET
gujaf-324	151	15	quality	quality	NOUN
gujaf-324	151	16	of	of	ADP
gujaf-324	151	17	financial	financial	ADJ
gujaf-324	151	18	reporting	reporting	NOUN
gujaf-324	151	19	quality	quality	NOUN
gujaf-324	151	20	.	.	PUNCT
gujaf-324	152	1	hence	hence	ADV
gujaf-324	152	2	,	,	PUNCT
gujaf-324	152	3	the	the	DET
gujaf-324	152	4	auditor	auditor	NOUN
gujaf-324	152	5	must	must	AUX
gujaf-324	152	6	take	take	VERB
gujaf-324	152	7	precautions	precaution	NOUN
gujaf-324	152	8	to	to	PART
gujaf-324	152	9	make	make	VERB
gujaf-324	152	10	it	it	PRON
gujaf-324	152	11	timely	timely	ADV
gujaf-324	152	12	as	as	SCONJ
gujaf-324	152	13	an	an	DET
gujaf-324	152	14	audit	audit	NOUN
gujaf-324	152	15	report	report	NOUN
gujaf-324	152	16	gap	gap	NOUN
gujaf-324	152	17	jeopardizes	jeopardize	VERB
gujaf-324	152	18	the	the	DET
gujaf-324	152	19	financial	financial	ADJ
gujaf-324	152	20	report	report	NOUN
gujaf-324	152	21	that	that	PRON
gujaf-324	152	22	will	will	AUX
gujaf-324	152	23	be	be	AUX
gujaf-324	152	24	provided	provide	VERB
gujaf-324	152	25	to	to	ADP
gujaf-324	152	26	owners	owner	NOUN
gujaf-324	152	27	and	and	CCONJ
gujaf-324	152	28	potential	potential	ADJ
gujaf-324	152	29	investors	investor	NOUN
gujaf-324	152	30	.	.	PUNCT
gujaf-324	153	1	though	though	ADV
gujaf-324	153	2	,	,	PUNCT
gujaf-324	153	3	it	it	PRON
gujaf-324	153	4	is	be	AUX
gujaf-324	153	5	expected	expect	VERB
gujaf-324	153	6	that	that	SCONJ
gujaf-324	153	7	ifrs	ifrs	NOUN
gujaf-324	153	8	adoption	adoption	NOUN
gujaf-324	153	9	would	would	AUX
gujaf-324	153	10	enhance	enhance	VERB
gujaf-324	153	11	all	all	DET
gujaf-324	153	12	the	the	DET
gujaf-324	153	13	proxies	proxy	NOUN
gujaf-324	153	14	of	of	ADP
gujaf-324	153	15	financial	financial	ADJ
gujaf-324	153	16	reporting	reporting	NOUN
gujaf-324	153	17	quality(frq	quality(frq	NOUN
gujaf-324	153	18	)	)	PUNCT
gujaf-324	153	19	,	,	PUNCT
gujaf-324	153	20	contending	contend	VERB
gujaf-324	153	21	views	view	NOUN
gujaf-324	153	22	argue	argue	VERB
gujaf-324	153	23	that	that	SCONJ
gujaf-324	153	24	ifrs	ifrs	PROPN
gujaf-324	153	25	elongate	elongate	NOUN
gujaf-324	153	26	timeliness	timeliness	NOUN
gujaf-324	153	27	as	as	SCONJ
gujaf-324	153	28	it	it	PRON
gujaf-324	153	29	extend	extend	VERB
gujaf-324	153	30	the	the	DET
gujaf-324	153	31	scope	scope	NOUN
gujaf-324	153	32	of	of	ADP
gujaf-324	153	33	the	the	DET
gujaf-324	153	34	audit	audit	NOUN
gujaf-324	153	35	work	work	NOUN
gujaf-324	153	36	(	(	PUNCT
gujaf-324	153	37	akhor	akhor	PROPN
gujaf-324	153	38	,	,	PUNCT
gujaf-324	153	39	obaretin	obaretin	PROPN
gujaf-324	153	40	&	&	CCONJ
gujaf-324	153	41	monye	monye	PROPN
gujaf-324	153	42	-	-	PUNCT
gujaf-324	153	43	emina	emina	NOUN
gujaf-324	153	44	,	,	PUNCT
gujaf-324	153	45	2020	2020	NUM
gujaf-324	153	46	)	)	PUNCT
gujaf-324	153	47	.	.	PUNCT
gujaf-324	154	1	in	in	ADP
gujaf-324	154	2	spite	spite	NOUN
gujaf-324	154	3	of	of	ADP
gujaf-324	154	4	the	the	DET
gujaf-324	154	5	volume	volume	NOUN
gujaf-324	154	6	of	of	ADP
gujaf-324	154	7	research	research	NOUN
gujaf-324	154	8	in	in	ADP
gujaf-324	154	9	this	this	DET
gujaf-324	154	10	area	area	NOUN
gujaf-324	154	11	,	,	PUNCT
gujaf-324	154	12	cases	case	NOUN
gujaf-324	154	13	of	of	ADP
gujaf-324	154	14	frq	frq	ADJ
gujaf-324	154	15	problems	problem	NOUN
gujaf-324	154	16	are	be	AUX
gujaf-324	154	17	still	still	ADV
gujaf-324	154	18	prevalent	prevalent	ADJ
gujaf-324	154	19	which	which	PRON
gujaf-324	154	20	therefore	therefore	ADV
gujaf-324	154	21	necessitate	necessitate	ADJ
gujaf-324	154	22	a	a	DET
gujaf-324	154	23	study	study	NOUN
gujaf-324	154	24	on	on	ADP
gujaf-324	154	25	audit	audit	NOUN
gujaf-324	154	26	quality	quality	NOUN
gujaf-324	154	27	attributes	attribute	NOUN
gujaf-324	154	28	and	and	CCONJ
gujaf-324	154	29	frq	frq	VERB
gujaf-324	154	30	in	in	ADP
gujaf-324	154	31	nigeria	nigeria	PROPN
gujaf-324	154	32	.	.	PUNCT
gujaf-324	155	1	also	also	ADV
gujaf-324	155	2	,	,	PUNCT
gujaf-324	155	3	audit	audit	NOUN
gujaf-324	155	4	quality	quality	NOUN
gujaf-324	155	5	literatures	literature	NOUN
gujaf-324	155	6	have	have	AUX
gujaf-324	155	7	been	be	AUX
gujaf-324	155	8	more	more	ADV
gujaf-324	155	9	particularized	particularize	VERB
gujaf-324	155	10	in	in	ADP
gujaf-324	155	11	developed	develop	VERB
gujaf-324	155	12	countries	country	NOUN
gujaf-324	155	13	than	than	ADP
gujaf-324	155	14	in	in	ADP
gujaf-324	155	15	emerging	emerge	VERB
gujaf-324	155	16	countries	country	NOUN
gujaf-324	155	17	like	like	ADP
gujaf-324	155	18	nigeria	nigeria	PROPN
gujaf-324	155	19	(	(	PUNCT
gujaf-324	155	20	soyemi	soyemi	PROPN
gujaf-324	155	21	,	,	PUNCT
gujaf-324	155	22	olufemi	olufemi	ADJ
gujaf-324	155	23	&	&	CCONJ
gujaf-324	155	24	adeyemi	adeyemi	ADV
gujaf-324	155	25	,	,	PUNCT
gujaf-324	155	26	2020	2020	NUM
gujaf-324	155	27	)	)	PUNCT
gujaf-324	155	28	.	.	PUNCT
gujaf-324	156	1	however	however	ADV
gujaf-324	156	2	,	,	PUNCT
gujaf-324	156	3	because	because	SCONJ
gujaf-324	156	4	of	of	ADP
gujaf-324	156	5	variations	variation	NOUN
gujaf-324	156	6	in	in	ADP
gujaf-324	156	7	data	data	PROPN
gujaf-324	156	8	,	,	PUNCT
gujaf-324	156	9	sample	sample	NOUN
gujaf-324	156	10	sizes	size	NOUN
gujaf-324	156	11	,	,	PUNCT
gujaf-324	156	12	and	and	CCONJ
gujaf-324	156	13	even	even	ADV
gujaf-324	156	14	methodological	methodological	ADJ
gujaf-324	156	15	approaches	approach	NOUN
gujaf-324	156	16	of	of	ADP
gujaf-324	156	17	legal	legal	ADJ
gujaf-324	156	18	and	and	CCONJ
gujaf-324	156	19	operating	operate	VERB
gujaf-324	156	20	frameworks	framework	NOUN
gujaf-324	156	21	in	in	ADP
gujaf-324	156	22	developed	develop	VERB
gujaf-324	156	23	countries	country	NOUN
gujaf-324	156	24	results	result	NOUN
gujaf-324	156	25	of	of	ADP
gujaf-324	156	26	these	these	DET
gujaf-324	156	27	studies	study	NOUN
gujaf-324	156	28	will	will	AUX
gujaf-324	156	29	yield	yield	VERB
gujaf-324	156	30	different	different	ADJ
gujaf-324	156	31	results	result	NOUN
gujaf-324	156	32	in	in	ADP
gujaf-324	156	33	developing	develop	VERB
gujaf-324	156	34	countries	country	NOUN
gujaf-324	156	35	.	.	PUNCT
gujaf-324	157	1	as	as	ADP
gujaf-324	157	2	a	a	DET
gujaf-324	157	3	result	result	NOUN
gujaf-324	157	4	,	,	PUNCT
gujaf-324	157	5	this	this	DET
gujaf-324	157	6	study	study	NOUN
gujaf-324	157	7	differs	differ	VERB
gujaf-324	157	8	significantly	significantly	ADV
gujaf-324	157	9	from	from	ADP
gujaf-324	157	10	previous	previous	ADJ
gujaf-324	157	11	research	research	NOUN
gujaf-324	157	12	in	in	ADP
gujaf-324	157	13	two	two	NUM
gujaf-324	157	14	areas	area	NOUN
gujaf-324	157	15	.	.	PUNCT
gujaf-324	158	1	the	the	DET
gujaf-324	158	2	manipulation	manipulation	NOUN
gujaf-324	158	3	of	of	ADP
gujaf-324	158	4	real	real	ADJ
gujaf-324	158	5	earnings	earning	NOUN
gujaf-324	158	6	is	be	AUX
gujaf-324	158	7	used	use	VERB
gujaf-324	158	8	to	to	PART
gujaf-324	158	9	measure	measure	VERB
gujaf-324	158	10	earnings	earning	NOUN
gujaf-324	158	11	management	management	NOUN
gujaf-324	158	12	in	in	ADP
gujaf-324	158	13	addition	addition	NOUN
gujaf-324	158	14	to	to	ADP
gujaf-324	158	15	the	the	DET
gujaf-324	158	16	accruals	accrual	NOUN
gujaf-324	158	17	earnings	earning	NOUN
gujaf-324	158	18	method	method	NOUN
gujaf-324	158	19	because	because	SCONJ
gujaf-324	158	20	real	real	ADJ
gujaf-324	158	21	earnings	earning	NOUN
gujaf-324	158	22	management	management	NOUN
gujaf-324	158	23	directly	directly	ADV
gujaf-324	158	24	affects	affect	VERB
gujaf-324	158	25	the	the	DET
gujaf-324	158	26	company	company	NOUN
gujaf-324	158	27	's	's	PART
gujaf-324	158	28	operations	operation	NOUN
gujaf-324	158	29	cash	cash	NOUN
gujaf-324	158	30	flow	flow	NOUN
gujaf-324	158	31	while	while	SCONJ
gujaf-324	158	32	accruals	accrual	NOUN
gujaf-324	158	33	earnings	earning	NOUN
gujaf-324	158	34	management	management	NOUN
gujaf-324	158	35	has	have	VERB
gujaf-324	158	36	no	no	DET
gujaf-324	158	37	direct	direct	ADJ
gujaf-324	158	38	impact	impact	NOUN
gujaf-324	158	39	on	on	ADP
gujaf-324	158	40	it	it	PRON
gujaf-324	158	41	.	.	PUNCT
gujaf-324	159	1	hence	hence	ADV
gujaf-324	159	2	,	,	PUNCT
gujaf-324	159	3	this	this	DET
gujaf-324	159	4	study	study	NOUN
gujaf-324	159	5	examined	examine	VERB
gujaf-324	159	6	the	the	DET
gujaf-324	159	7	extent	extent	NOUN
gujaf-324	159	8	of	of	ADP
gujaf-324	159	9	audit	audit	NOUN
gujaf-324	159	10	quality	quality	NOUN
gujaf-324	159	11	attributes	attribute	VERB
gujaf-324	159	12	effect	effect	NOUN
gujaf-324	159	13	on	on	ADP
gujaf-324	159	14	the	the	DET
gujaf-324	159	15	financial	financial	ADJ
gujaf-324	159	16	reporting	reporting	NOUN
gujaf-324	159	17	quality	quality	NOUN
gujaf-324	159	18	of	of	ADP
gujaf-324	159	19	listed	list	VERB
gujaf-324	159	20	companies	company	NOUN
gujaf-324	159	21	in	in	ADP
gujaf-324	159	22	nigeria	nigeria	PROPN
gujaf-324	159	23	with	with	ADP
gujaf-324	159	24	particular	particular	ADJ
gujaf-324	159	25	focus	focus	NOUN
gujaf-324	159	26	on	on	ADP
gujaf-324	159	27	firms	firm	NOUN
gujaf-324	159	28	operating	operate	VERB
gujaf-324	159	29	within	within	ADP
gujaf-324	159	30	the	the	DET
gujaf-324	159	31	manufacturing	manufacturing	NOUN
gujaf-324	159	32	industry	industry	NOUN
gujaf-324	159	33	during	during	ADP
gujaf-324	159	34	the	the	DET
gujaf-324	159	35	financial	financial	ADJ
gujaf-324	159	36	year	year	NOUN
gujaf-324	159	37	period	period	NOUN
gujaf-324	159	38	of	of	ADP
gujaf-324	159	39	2007	2007	NUM
gujaf-324	159	40	to	to	ADP
gujaf-324	159	41	2021	2021	NUM
gujaf-324	159	42	using	use	VERB
gujaf-324	159	43	the	the	DET
gujaf-324	159	44	yoon	yoon	PROPN
gujaf-324	159	45	et	et	PROPN
gujaf-324	159	46	al	al	PROPN
gujaf-324	159	47	(	(	PUNCT
gujaf-324	159	48	2006	2006	NUM
gujaf-324	159	49	)	)	PUNCT
gujaf-324	159	50	and	and	CCONJ
gujaf-324	159	51	roychowdhury	roychowdhury	NOUN
gujaf-324	159	52	(	(	PUNCT
gujaf-324	159	53	2006	2006	NUM
gujaf-324	159	54	)	)	PUNCT
gujaf-324	159	55	model	model	NOUN
gujaf-324	159	56	.	.	PUNCT
gujaf-324	160	1	the	the	DET
gujaf-324	160	2	choice	choice	NOUN
gujaf-324	160	3	of	of	ADP
gujaf-324	160	4	manufacturing	manufacturing	NOUN
gujaf-324	160	5	firm	firm	NOUN
gujaf-324	160	6	is	be	AUX
gujaf-324	160	7	premised	premise	VERB
gujaf-324	160	8	on	on	ADP
gujaf-324	160	9	the	the	DET
gujaf-324	160	10	fact	fact	NOUN
gujaf-324	160	11	that	that	SCONJ
gujaf-324	160	12	it	it	PRON
gujaf-324	160	13	a	a	DET
gujaf-324	160	14	public	public	ADJ
gujaf-324	160	15	entity	entity	NOUN
gujaf-324	160	16	which	which	PRON
gujaf-324	160	17	is	be	AUX
gujaf-324	160	18	required	require	VERB
gujaf-324	160	19	to	to	PART
gujaf-324	160	20	separate	separate	VERB
gujaf-324	160	21	the	the	DET
gujaf-324	160	22	ownership	ownership	NOUN
gujaf-324	160	23	and	and	CCONJ
gujaf-324	160	24	management	management	NOUN
gujaf-324	160	25	to	to	PART
gujaf-324	160	26	ensure	ensure	VERB
gujaf-324	160	27	transparency	transparency	NOUN
gujaf-324	160	28	.	.	PUNCT
gujaf-324	161	1	the	the	DET
gujaf-324	161	2	separation	separation	NOUN
gujaf-324	161	3	of	of	ADP
gujaf-324	161	4	these	these	DET
gujaf-324	161	5	powers	power	NOUN
gujaf-324	161	6	is	be	AUX
gujaf-324	161	7	responsible	responsible	ADJ
gujaf-324	161	8	for	for	ADP
gujaf-324	161	9	the	the	DET
gujaf-324	161	10	conflict	conflict	NOUN
gujaf-324	161	11	of	of	ADP
gujaf-324	161	12	interest	interest	NOUN
gujaf-324	161	13	among	among	ADP
gujaf-324	161	14	different	different	ADJ
gujaf-324	161	15	stakeholders	stakeholder	NOUN
gujaf-324	161	16	of	of	ADP
gujaf-324	161	17	the	the	DET
gujaf-324	161	18	company	company	NOUN
gujaf-324	161	19	.	.	PUNCT
gujaf-324	162	1	specifically	specifically	ADV
gujaf-324	162	2	,	,	PUNCT
gujaf-324	162	3	this	this	DET
gujaf-324	162	4	study	study	NOUN
gujaf-324	162	5	assessed	assess	VERB
gujaf-324	162	6	the	the	DET
gujaf-324	162	7	impact	impact	NOUN
gujaf-324	162	8	to	to	PART
gujaf-324	162	9	audit	audit	VERB
gujaf-324	162	10	attributes	attribute	NOUN
gujaf-324	162	11	proxy	proxy	NOUN
gujaf-324	162	12	by	by	ADP
gujaf-324	162	13	;	;	PUNCT
gujaf-324	162	14	audit	audit	NOUN
gujaf-324	162	15	report	report	NOUN
gujaf-324	162	16	timeliness	timeliness	NOUN
gujaf-324	162	17	,	,	PUNCT
gujaf-324	162	18	audit	audit	NOUN
gujaf-324	162	19	fee	fee	NOUN
gujaf-324	162	20	,	,	PUNCT
gujaf-324	162	21	audit	audit	NOUN
gujaf-324	162	22	firm	firm	ADJ
gujaf-324	162	23	size	size	NOUN
gujaf-324	162	24	and	and	CCONJ
gujaf-324	162	25	ifrs	ifrs	NOUN
gujaf-324	162	26	adoption	adoption	NOUN
gujaf-324	162	27	on	on	ADP
gujaf-324	162	28	the	the	DET
gujaf-324	162	29	financial	financial	ADJ
gujaf-324	162	30	reporting	reporting	NOUN
gujaf-324	162	31	quality	quality	NOUN
gujaf-324	162	32	proxy	proxy	NOUN
gujaf-324	162	33	by	by	ADP
gujaf-324	162	34	real	real	ADJ
gujaf-324	162	35	and	and	CCONJ
gujaf-324	162	36	accruals	accrual	NOUN
gujaf-324	162	37	earnings	earning	NOUN
gujaf-324	162	38	management	management	NOUN
gujaf-324	162	39	for	for	ADP
gujaf-324	162	40	listed	list	VERB
gujaf-324	162	41	manufacturing	manufacturing	NOUN
gujaf-324	162	42	firms	firm	NOUN
gujaf-324	162	43	in	in	ADP
gujaf-324	162	44	nigeria	nigeria	PROPN
gujaf-324	162	45	.	.	PUNCT
gujaf-324	163	1	the	the	DET
gujaf-324	163	2	world	world	NOUN
gujaf-324	163	3	is	be	AUX
gujaf-324	163	4	at	at	ADP
gujaf-324	163	5	the	the	DET
gujaf-324	163	6	end	end	NOUN
gujaf-324	163	7	of	of	ADP
gujaf-324	163	8	convergence	convergence	NOUN
gujaf-324	163	9	towards	towards	ADP
gujaf-324	163	10	ifrs	ifrs	NOUN
gujaf-324	163	11	,	,	PUNCT
gujaf-324	163	12	the	the	DET
gujaf-324	163	13	extensive	extensive	ADJ
gujaf-324	163	14	acceptance	acceptance	NOUN
gujaf-324	163	15	and	and	CCONJ
gujaf-324	163	16	adoption	adoption	NOUN
gujaf-324	163	17	of	of	ADP
gujaf-324	163	18	ifrs	ifrs	PROPN
gujaf-324	163	19	over	over	ADP
gujaf-324	163	20	130	130	NUM
gujaf-324	163	21	economies	economy	NOUN
gujaf-324	163	22	have	have	AUX
gujaf-324	163	23	increased	increase	VERB
gujaf-324	163	24	the	the	DET
gujaf-324	163	25	debate	debate	NOUN
gujaf-324	163	26	and	and	CCONJ
gujaf-324	163	27	research	research	NOUN
gujaf-324	163	28	interests	interest	NOUN
gujaf-324	163	29	on	on	ADP
gujaf-324	163	30	its	its	PRON
gujaf-324	163	31	impact	impact	NOUN
gujaf-324	163	32	on	on	ADP
gujaf-324	163	33	several	several	ADJ
gujaf-324	163	34	structural	structural	ADJ
gujaf-324	163	35	outcomes	outcome	NOUN
gujaf-324	163	36	as	as	ADV
gujaf-324	163	37	well	well	ADV
gujaf-324	163	38	as	as	ADP
gujaf-324	163	39	financial	financial	ADJ
gujaf-324	163	40	reporting	reporting	NOUN
gujaf-324	163	41	quality	quality	NOUN
gujaf-324	163	42	dimensions	dimension	NOUN
gujaf-324	163	43	(	(	PUNCT
gujaf-324	163	44	akhor	akhor	PROPN
gujaf-324	163	45	,	,	PUNCT
gujaf-324	163	46	obaretin	obaretin	PROPN
gujaf-324	163	47	&	&	CCONJ
gujaf-324	163	48	monye	monye	PROPN
gujaf-324	163	49	-	-	PUNCT
gujaf-324	163	50	emina	emina	NOUN
gujaf-324	163	51	,	,	PUNCT
gujaf-324	163	52	2020	2020	NUM
gujaf-324	163	53	)	)	PUNCT
gujaf-324	163	54	.	.	PUNCT
gujaf-324	164	1	many	many	ADJ
gujaf-324	164	2	studies	study	NOUN
gujaf-324	164	3	thereafter	thereafter	ADV
gujaf-324	164	4	examined	examine	VERB
gujaf-324	164	5	the	the	DET
gujaf-324	164	6	adoption	adoption	NOUN
gujaf-324	164	7	of	of	ADP
gujaf-324	164	8	ifrs	ifrs	PROPN
gujaf-324	164	9	and	and	CCONJ
gujaf-324	164	10	how	how	SCONJ
gujaf-324	164	11	its	its	PRON
gujaf-324	164	12	mandatory	mandatory	ADJ
gujaf-324	164	13	adoption	adoption	NOUN
gujaf-324	164	14	operates	operate	VERB
gujaf-324	164	15	in	in	ADP
gujaf-324	164	16	developed	develop	VERB
gujaf-324	164	17	and	and	CCONJ
gujaf-324	164	18	emerging	emerge	VERB
gujaf-324	164	19	countries	country	NOUN
gujaf-324	164	20	.	.	PUNCT
gujaf-324	165	1	hence	hence	ADV
gujaf-324	165	2	,	,	PUNCT
gujaf-324	165	3	this	this	DET
gujaf-324	165	4	study	study	NOUN
gujaf-324	165	5	sought	seek	VERB
gujaf-324	165	6	to	to	PART
gujaf-324	165	7	achieve	achieve	VERB
gujaf-324	165	8	these	these	DET
gujaf-324	165	9	objectives	objective	NOUN
gujaf-324	165	10	;	;	PUNCT
gujaf-324	165	11	i.	i.	NOUN
gujaf-324	165	12	assess	assess	VERB
gujaf-324	165	13	the	the	DET
gujaf-324	165	14	effect	effect	NOUN
gujaf-324	165	15	of	of	ADP
gujaf-324	165	16	audit	audit	NOUN
gujaf-324	165	17	report	report	NOUN
gujaf-324	165	18	timeliness	timeliness	NOUN
gujaf-324	165	19	on	on	ADP
gujaf-324	165	20	financial	financial	ADJ
gujaf-324	165	21	reporting	reporting	NOUN
gujaf-324	165	22	quality	quality	NOUN
gujaf-324	165	23	of	of	ADP
gujaf-324	165	24	listed	list	VERB
gujaf-324	165	25	manufacturing	manufacturing	NOUN
gujaf-324	165	26	firms	firm	NOUN
gujaf-324	165	27	in	in	ADP
gujaf-324	165	28	nigeria	nigeria	PROPN
gujaf-324	165	29	.	.	PUNCT
gujaf-324	166	1	ii	ii	PROPN
gujaf-324	166	2	.	.	PROPN
gujaf-324	166	3	assess	assess	VERB
gujaf-324	166	4	the	the	DET
gujaf-324	166	5	effect	effect	NOUN
gujaf-324	166	6	of	of	ADP
gujaf-324	166	7	auditor	auditor	NOUN
gujaf-324	166	8	’s	’s	PART
gujaf-324	166	9	fee	fee	NOUN
gujaf-324	166	10	on	on	ADP
gujaf-324	166	11	financial	financial	ADJ
gujaf-324	166	12	reporting	reporting	NOUN
gujaf-324	166	13	quality	quality	NOUN
gujaf-324	166	14	of	of	ADP
gujaf-324	166	15	listed	list	VERB
gujaf-324	166	16	manufacturing	manufacturing	NOUN
gujaf-324	166	17	firms	firm	NOUN
gujaf-324	166	18	in	in	ADP
gujaf-324	166	19	nigeria	nigeria	PROPN
gujaf-324	166	20	.	.	PUNCT
gujaf-324	167	1	iii	iii	PROPN
gujaf-324	167	2	.	.	PROPN
gujaf-324	167	3	examine	examine	VERB
gujaf-324	167	4	the	the	DET
gujaf-324	167	5	effect	effect	NOUN
gujaf-324	167	6	of	of	ADP
gujaf-324	167	7	audit	audit	NOUN
gujaf-324	167	8	firm	firm	ADJ
gujaf-324	167	9	size	size	NOUN
gujaf-324	167	10	on	on	ADP
gujaf-324	167	11	financial	financial	ADJ
gujaf-324	167	12	reporting	reporting	NOUN
gujaf-324	167	13	quality	quality	NOUN
gujaf-324	167	14	of	of	ADP
gujaf-324	167	15	listed	list	VERB
gujaf-324	167	16	manufacturing	manufacturing	NOUN
gujaf-324	167	17	firms	firm	NOUN
gujaf-324	167	18	in	in	ADP
gujaf-324	167	19	nigeria	nigeria	PROPN
gujaf-324	167	20	.	.	PUNCT
gujaf-324	168	1	iv	iv	X
gujaf-324	168	2	.	.	PUNCT
gujaf-324	168	3	examine	examine	VERB
gujaf-324	168	4	the	the	DET
gujaf-324	168	5	effect	effect	NOUN
gujaf-324	168	6	of	of	ADP
gujaf-324	168	7	ifrs	ifrs	ADJ
gujaf-324	168	8	adoption	adoption	NOUN
gujaf-324	168	9	on	on	ADP
gujaf-324	168	10	financial	financial	ADJ
gujaf-324	168	11	reporting	reporting	NOUN
gujaf-324	168	12	quality	quality	NOUN
gujaf-324	168	13	of	of	ADP
gujaf-324	168	14	listed	list	VERB
gujaf-324	168	15	manufacturing	manufacturing	NOUN
gujaf-324	168	16	firms	firm	NOUN
gujaf-324	168	17	in	in	ADP
gujaf-324	168	18	nigeria	nigeria	PROPN
gujaf-324	168	19	.	.	PUNCT
gujaf-324	169	1	gusau	gusau	PROPN
gujaf-324	169	2	journal	journal	PROPN
gujaf-324	169	3	of	of	ADP
gujaf-324	169	4	accounting	accounting	NOUN
gujaf-324	169	5	and	and	CCONJ
gujaf-324	169	6	finance	finance	NOUN
gujaf-324	169	7	,	,	PUNCT
gujaf-324	169	8	vol	vol	NOUN
gujaf-324	169	9	.	.	PROPN
gujaf-324	169	10	5	5	NUM
gujaf-324	169	11	,	,	PUNCT
gujaf-324	169	12	issue	issue	NOUN
gujaf-324	169	13	2	2	NUM
gujaf-324	169	14	,	,	PUNCT
gujaf-324	169	15	october	october	PROPN
gujaf-324	169	16	,	,	PUNCT
gujaf-324	169	17	2024	2024	NUM
gujaf-324	169	18	207	207	NUM
gujaf-324	169	19	the	the	DET
gujaf-324	169	20	remaining	remain	VERB
gujaf-324	169	21	part	part	NOUN
gujaf-324	169	22	of	of	ADP
gujaf-324	169	23	the	the	DET
gujaf-324	169	24	paper	paper	NOUN
gujaf-324	169	25	consists	consist	VERB
gujaf-324	169	26	of	of	ADP
gujaf-324	169	27	four	four	NUM
gujaf-324	169	28	sections	section	NOUN
gujaf-324	169	29	including	include	VERB
gujaf-324	169	30	;	;	PUNCT
gujaf-324	169	31	section	section	NOUN
gujaf-324	169	32	2	2	NUM
gujaf-324	169	33	;	;	PUNCT
gujaf-324	169	34	literature	literature	NOUN
gujaf-324	169	35	review	review	PROPN
gujaf-324	169	36	,	,	PUNCT
gujaf-324	169	37	section	section	NOUN
gujaf-324	169	38	3	3	NUM
gujaf-324	169	39	;	;	PUNCT
gujaf-324	169	40	methodology	methodology	NOUN
gujaf-324	169	41	,	,	PUNCT
gujaf-324	169	42	section	section	NOUN
gujaf-324	169	43	4	4	NUM
gujaf-324	169	44	;	;	PUNCT
gujaf-324	169	45	results	result	NOUN
gujaf-324	169	46	and	and	CCONJ
gujaf-324	169	47	discussions	discussion	NOUN
gujaf-324	169	48	and	and	CCONJ
gujaf-324	169	49	section	section	NOUN
gujaf-324	169	50	5	5	NUM
gujaf-324	169	51	provides	provide	VERB
gujaf-324	169	52	for	for	ADP
gujaf-324	169	53	summary	summary	NOUN
gujaf-324	169	54	,	,	PUNCT
gujaf-324	169	55	conclusions	conclusion	NOUN
gujaf-324	169	56	and	and	CCONJ
gujaf-324	169	57	recommendation	recommendation	NOUN
gujaf-324	169	58	.	.	PUNCT
gujaf-324	170	1	2	2	X
gujaf-324	170	2	.	.	X
gujaf-324	170	3	literature	literature	NOUN
gujaf-324	170	4	review	review	VERB
gujaf-324	170	5	several	several	ADJ
gujaf-324	170	6	audit	audit	NOUN
gujaf-324	170	7	quality	quality	NOUN
gujaf-324	170	8	studies	study	NOUN
gujaf-324	170	9	indicate	indicate	VERB
gujaf-324	170	10	that	that	SCONJ
gujaf-324	170	11	there	there	PRON
gujaf-324	170	12	is	be	VERB
gujaf-324	170	13	a	a	DET
gujaf-324	170	14	relationship	relationship	NOUN
gujaf-324	170	15	between	between	ADP
gujaf-324	170	16	the	the	DET
gujaf-324	170	17	audit	audit	NOUN
gujaf-324	170	18	quality	quality	NOUN
gujaf-324	170	19	attributes	attribute	NOUN
gujaf-324	170	20	,	,	PUNCT
gujaf-324	170	21	ifrs	ifrs	NOUN
gujaf-324	170	22	adoption	adoption	NOUN
gujaf-324	170	23	and	and	CCONJ
gujaf-324	170	24	financial	financial	ADJ
gujaf-324	170	25	reporting	reporting	NOUN
gujaf-324	170	26	quality	quality	NOUN
gujaf-324	170	27	.	.	PUNCT
gujaf-324	171	1	financial	financial	ADJ
gujaf-324	171	2	reporting	reporting	NOUN
gujaf-324	171	3	quality	quality	NOUN
gujaf-324	171	4	is	be	AUX
gujaf-324	171	5	defined	define	VERB
gujaf-324	171	6	as	as	ADP
gujaf-324	171	7	financial	financial	ADJ
gujaf-324	171	8	statements	statement	NOUN
gujaf-324	171	9	that	that	PRON
gujaf-324	171	10	give	give	VERB
gujaf-324	171	11	true	true	ADJ
gujaf-324	171	12	and	and	CCONJ
gujaf-324	171	13	fair	fair	ADJ
gujaf-324	171	14	information	information	NOUN
gujaf-324	171	15	about	about	ADP
gujaf-324	171	16	the	the	DET
gujaf-324	171	17	financial	financial	ADJ
gujaf-324	171	18	situation	situation	NOUN
gujaf-324	171	19	and	and	CCONJ
gujaf-324	171	20	daily	daily	ADJ
gujaf-324	171	21	operations	operation	NOUN
gujaf-324	171	22	of	of	ADP
gujaf-324	171	23	an	an	DET
gujaf-324	171	24	entity	entity	NOUN
gujaf-324	171	25	by	by	ADP
gujaf-324	171	26	a	a	DET
gujaf-324	171	27	number	number	NOUN
gujaf-324	171	28	of	of	ADP
gujaf-324	171	29	accounting	accounting	NOUN
gujaf-324	171	30	standard	standard	ADJ
gujaf-324	171	31	boards	board	NOUN
gujaf-324	171	32	,	,	PUNCT
gujaf-324	171	33	including	include	VERB
gujaf-324	171	34	the	the	DET
gujaf-324	171	35	international	international	ADJ
gujaf-324	171	36	accounting	accounting	NOUN
gujaf-324	171	37	standards	standard	NOUN
gujaf-324	171	38	board	board	NOUN
gujaf-324	171	39	(	(	PUNCT
gujaf-324	171	40	iasb	iasb	PROPN
gujaf-324	171	41	)	)	PUNCT
gujaf-324	171	42	,	,	PUNCT
gujaf-324	171	43	the	the	DET
gujaf-324	171	44	accounting	accounting	NOUN
gujaf-324	171	45	standards	standard	NOUN
gujaf-324	171	46	board	board	NOUN
gujaf-324	171	47	(	(	PUNCT
gujaf-324	171	48	fasb	fasb	PROPN
gujaf-324	171	49	)	)	PUNCT
gujaf-324	171	50	,	,	PUNCT
gujaf-324	171	51	the	the	DET
gujaf-324	171	52	australia	australia	PROPN
gujaf-324	171	53	accounting	accounting	PROPN
gujaf-324	171	54	standard	standard	PROPN
gujaf-324	171	55	board	board	PROPN
gujaf-324	171	56	(	(	PUNCT
gujaf-324	171	57	aasb	aasb	PROPN
gujaf-324	171	58	)	)	PUNCT
gujaf-324	171	59	,	,	PUNCT
gujaf-324	171	60	and	and	CCONJ
gujaf-324	171	61	the	the	DET
gujaf-324	171	62	accounting	accounting	NOUN
gujaf-324	171	63	standard	standard	PROPN
gujaf-324	171	64	board	board	NOUN
gujaf-324	171	65	in	in	ADP
gujaf-324	171	66	the	the	DET
gujaf-324	171	67	united	united	PROPN
gujaf-324	171	68	kingdom	kingdom	PROPN
gujaf-324	171	69	(	(	PUNCT
gujaf-324	171	70	asbuk	asbuk	NOUN
gujaf-324	171	71	)	)	PUNCT
gujaf-324	171	72	.	.	PUNCT
gujaf-324	172	1	soderstorm	soderstorm	NOUN
gujaf-324	172	2	and	and	CCONJ
gujaf-324	172	3	sun	sun	NOUN
gujaf-324	172	4	(	(	PUNCT
gujaf-324	172	5	2007	2007	NUM
gujaf-324	172	6	)	)	PUNCT
gujaf-324	172	7	defined	define	VERB
gujaf-324	172	8	the	the	DET
gujaf-324	172	9	quality	quality	NOUN
gujaf-324	172	10	of	of	ADP
gujaf-324	172	11	accounting	accounting	NOUN
gujaf-324	172	12	information	information	NOUN
gujaf-324	172	13	as	as	ADP
gujaf-324	172	14	the	the	DET
gujaf-324	172	15	relevance	relevance	NOUN
gujaf-324	172	16	of	of	ADP
gujaf-324	172	17	value	value	NOUN
gujaf-324	172	18	and	and	CCONJ
gujaf-324	172	19	the	the	DET
gujaf-324	172	20	quality	quality	NOUN
gujaf-324	172	21	of	of	ADP
gujaf-324	172	22	profits	profit	NOUN
gujaf-324	172	23	.	.	PUNCT
gujaf-324	173	1	earnings	earning	NOUN
gujaf-324	173	2	are	be	AUX
gujaf-324	173	3	the	the	DET
gujaf-324	173	4	most	most	ADV
gujaf-324	173	5	noteworthy	noteworthy	ADJ
gujaf-324	173	6	accounting	accounting	NOUN
gujaf-324	173	7	item	item	NOUN
gujaf-324	173	8	in	in	ADP
gujaf-324	173	9	a	a	DET
gujaf-324	173	10	financial	financial	ADJ
gujaf-324	173	11	report	report	NOUN
gujaf-324	173	12	as	as	SCONJ
gujaf-324	173	13	it	it	PRON
gujaf-324	173	14	serves	serve	VERB
gujaf-324	173	15	as	as	ADP
gujaf-324	173	16	a	a	DET
gujaf-324	173	17	guide	guide	NOUN
gujaf-324	173	18	for	for	ADP
gujaf-324	173	19	investment	investment	NOUN
gujaf-324	173	20	and	and	CCONJ
gujaf-324	173	21	decision	decision	NOUN
gujaf-324	173	22	-	-	PUNCT
gujaf-324	173	23	making	making	NOUN
gujaf-324	173	24	(	(	PUNCT
gujaf-324	173	25	egolum	egolum	PROPN
gujaf-324	173	26	&	&	CCONJ
gujaf-324	173	27	ikebudu	ikebudu	NOUN
gujaf-324	173	28	,	,	PUNCT
gujaf-324	173	29	2023	2023	NUM
gujaf-324	173	30	)	)	PUNCT
gujaf-324	173	31	.	.	PUNCT
gujaf-324	174	1	ronen	ronen	PROPN
gujaf-324	174	2	and	and	CCONJ
gujaf-324	174	3	yaari	yaari	PROPN
gujaf-324	174	4	(	(	PUNCT
gujaf-324	174	5	2008	2008	NUM
gujaf-324	174	6	)	)	PUNCT
gujaf-324	174	7	validate	validate	VERB
gujaf-324	174	8	earnings	earning	NOUN
gujaf-324	174	9	management	management	NOUN
gujaf-324	174	10	as	as	ADP
gujaf-324	174	11	an	an	DET
gujaf-324	174	12	aftermath	aftermath	NOUN
gujaf-324	174	13	of	of	ADP
gujaf-324	174	14	managerial	managerial	ADJ
gujaf-324	174	15	decisions	decision	NOUN
gujaf-324	174	16	that	that	PRON
gujaf-324	174	17	occur	occur	VERB
gujaf-324	174	18	when	when	SCONJ
gujaf-324	174	19	managers	manager	NOUN
gujaf-324	174	20	do	do	AUX
gujaf-324	174	21	not	not	PART
gujaf-324	174	22	report	report	VERB
gujaf-324	174	23	in	in	ADP
gujaf-324	174	24	the	the	DET
gujaf-324	174	25	true	true	ADJ
gujaf-324	174	26	short	short	ADJ
gujaf-324	174	27	-	-	PUNCT
gujaf-324	174	28	term	term	NOUN
gujaf-324	174	29	the	the	DET
gujaf-324	174	30	value	value	NOUN
gujaf-324	174	31	-	-	PUNCT
gujaf-324	174	32	maximizing	maximize	VERB
gujaf-324	174	33	earnings	earning	NOUN
gujaf-324	174	34	as	as	SCONJ
gujaf-324	174	35	known	know	VERB
gujaf-324	174	36	to	to	ADP
gujaf-324	174	37	management	management	NOUN
gujaf-324	174	38	.	.	PUNCT
gujaf-324	175	1	these	these	DET
gujaf-324	175	2	results	result	NOUN
gujaf-324	175	3	can	can	AUX
gujaf-324	175	4	be	be	AUX
gujaf-324	175	5	in	in	ADP
gujaf-324	175	6	three	three	NUM
gujaf-324	175	7	forms	form	NOUN
gujaf-324	175	8	;	;	PUNCT
gujaf-324	175	9	beneficial	beneficial	ADJ
gujaf-324	175	10	:	:	PUNCT
gujaf-324	175	11	signals	signal	NOUN
gujaf-324	175	12	longterm	longterm	ADJ
gujaf-324	175	13	value	value	NOUN
gujaf-324	175	14	;	;	PUNCT
gujaf-324	175	15	pernicious	pernicious	ADJ
gujaf-324	175	16	:	:	PUNCT
gujaf-324	175	17	conceals	conceal	NOUN
gujaf-324	175	18	short	short	ADJ
gujaf-324	175	19	or	or	CCONJ
gujaf-324	175	20	long	long	ADJ
gujaf-324	175	21	term	term	NOUN
gujaf-324	175	22	value	value	NOUN
gujaf-324	175	23	;	;	PUNCT
gujaf-324	175	24	or	or	CCONJ
gujaf-324	175	25	neutral	neutral	ADJ
gujaf-324	175	26	:	:	PUNCT
gujaf-324	175	27	reveals	reveal	VERB
gujaf-324	175	28	the	the	DET
gujaf-324	175	29	short	short	ADJ
gujaf-324	175	30	-	-	PUNCT
gujaf-324	175	31	term	term	NOUN
gujaf-324	175	32	true	true	ADJ
gujaf-324	175	33	performance	performance	NOUN
gujaf-324	175	34	.	.	PUNCT
gujaf-324	176	1	the	the	PRON
gujaf-324	176	2	usually	usually	ADV
gujaf-324	176	3	occur	occur	VERB
gujaf-324	176	4	when	when	SCONJ
gujaf-324	176	5	earnings	earning	NOUN
gujaf-324	176	6	result	result	VERB
gujaf-324	176	7	from	from	ADP
gujaf-324	176	8	taking	take	VERB
gujaf-324	176	9	production	production	NOUN
gujaf-324	176	10	or	or	CCONJ
gujaf-324	176	11	investment	investment	NOUN
gujaf-324	176	12	actions	action	NOUN
gujaf-324	176	13	before	before	SCONJ
gujaf-324	176	14	earnings	earning	NOUN
gujaf-324	176	15	are	be	AUX
gujaf-324	176	16	realized	realize	VERB
gujaf-324	176	17	,	,	PUNCT
gujaf-324	176	18	or	or	CCONJ
gujaf-324	176	19	making	make	VERB
gujaf-324	176	20	accounting	accounting	NOUN
gujaf-324	176	21	choices	choice	NOUN
gujaf-324	176	22	that	that	PRON
gujaf-324	176	23	affect	affect	VERB
gujaf-324	176	24	the	the	DET
gujaf-324	176	25	earnings	earning	NOUN
gujaf-324	176	26	numbers	number	NOUN
gujaf-324	176	27	and	and	CCONJ
gujaf-324	176	28	their	their	PRON
gujaf-324	176	29	interpretation	interpretation	NOUN
gujaf-324	176	30	after	after	SCONJ
gujaf-324	176	31	the	the	DET
gujaf-324	176	32	true	true	ADJ
gujaf-324	176	33	earnings	earning	NOUN
gujaf-324	176	34	are	be	AUX
gujaf-324	176	35	realized	realize	VERB
gujaf-324	176	36	.	.	PUNCT
gujaf-324	177	1	prior	prior	ADJ
gujaf-324	177	2	literatures	literature	NOUN
gujaf-324	177	3	in	in	ADP
gujaf-324	177	4	the	the	DET
gujaf-324	177	5	field	field	NOUN
gujaf-324	177	6	of	of	ADP
gujaf-324	177	7	earnings	earning	NOUN
gujaf-324	177	8	management	management	NOUN
gujaf-324	177	9	have	have	AUX
gujaf-324	177	10	assumed	assume	VERB
gujaf-324	177	11	two	two	NUM
gujaf-324	177	12	types	type	NOUN
gujaf-324	177	13	of	of	ADP
gujaf-324	177	14	earnings	earning	NOUN
gujaf-324	177	15	management	management	NOUN
gujaf-324	177	16	exist	exist	VERB
gujaf-324	177	17	:	:	PUNCT
gujaf-324	177	18	"	"	PUNCT
gujaf-324	177	19	accruals	accrual	NOUN
gujaf-324	177	20	earning	earn	VERB
gujaf-324	177	21	management"(aem	management"(aem	PROPN
gujaf-324	177	22	)	)	PUNCT
gujaf-324	177	23	and	and	CCONJ
gujaf-324	177	24	"	"	PUNCT
gujaf-324	177	25	real	real	ADJ
gujaf-324	177	26	earnings	earning	NOUN
gujaf-324	177	27	management	management	NOUN
gujaf-324	177	28	"	"	PUNCT
gujaf-324	177	29	(	(	PUNCT
gujaf-324	177	30	rem	rem	X
gujaf-324	177	31	)	)	PUNCT
gujaf-324	177	32	which	which	PRON
gujaf-324	177	33	this	this	DET
gujaf-324	177	34	study	study	NOUN
gujaf-324	177	35	adopts	adopt	VERB
gujaf-324	177	36	.	.	PUNCT
gujaf-324	178	1	accruals	accrual	NOUN
gujaf-324	178	2	earnings	earning	NOUN
gujaf-324	178	3	management	management	NOUN
gujaf-324	178	4	(	(	PUNCT
gujaf-324	178	5	aem	aem	PROPN
gujaf-324	178	6	)	)	PUNCT
gujaf-324	178	7	is	be	AUX
gujaf-324	178	8	earnings	earning	NOUN
gujaf-324	178	9	management	management	NOUN
gujaf-324	178	10	through	through	ADP
gujaf-324	178	11	accounting	accounting	NOUN
gujaf-324	178	12	decisions	decision	NOUN
gujaf-324	178	13	or	or	CCONJ
gujaf-324	178	14	accruals	accrual	NOUN
gujaf-324	178	15	,	,	PUNCT
gujaf-324	178	16	while	while	SCONJ
gujaf-324	178	17	real	real	ADJ
gujaf-324	178	18	earnings	earning	NOUN
gujaf-324	178	19	management	management	NOUN
gujaf-324	178	20	(	(	PUNCT
gujaf-324	178	21	rem	rem	NOUN
gujaf-324	178	22	)	)	PUNCT
gujaf-324	178	23	is	be	AUX
gujaf-324	178	24	earnings	earning	NOUN
gujaf-324	178	25	management	management	NOUN
gujaf-324	178	26	through	through	ADP
gujaf-324	178	27	real	real	ADJ
gujaf-324	178	28	business	business	NOUN
gujaf-324	178	29	decisions	decision	NOUN
gujaf-324	178	30	or	or	CCONJ
gujaf-324	178	31	real	real	ADJ
gujaf-324	178	32	activity	activity	NOUN
gujaf-324	178	33	manipulation	manipulation	NOUN
gujaf-324	178	34	.	.	PUNCT
gujaf-324	179	1	audit	audit	NOUN
gujaf-324	179	2	quality	quality	NOUN
gujaf-324	179	3	is	be	AUX
gujaf-324	179	4	defined	define	VERB
gujaf-324	179	5	by	by	ADP
gujaf-324	179	6	ndubuisi	ndubuisi	VERB
gujaf-324	179	7	et	et	PROPN
gujaf-324	179	8	al	al	PROPN
gujaf-324	179	9	(	(	PUNCT
gujaf-324	179	10	2017	2017	NUM
gujaf-324	179	11	as	as	ADP
gujaf-324	179	12	the	the	DET
gujaf-324	179	13	proficiency	proficiency	NOUN
gujaf-324	179	14	of	of	ADP
gujaf-324	179	15	auditor	auditor	NOUN
gujaf-324	179	16	in	in	ADP
gujaf-324	179	17	determining	determine	VERB
gujaf-324	179	18	and	and	CCONJ
gujaf-324	179	19	reporting	report	VERB
gujaf-324	179	20	any	any	DET
gujaf-324	179	21	errors	error	NOUN
gujaf-324	179	22	in	in	ADP
gujaf-324	179	23	a	a	DET
gujaf-324	179	24	financial	financial	ADJ
gujaf-324	179	25	statement	statement	NOUN
gujaf-324	179	26	which	which	PRON
gujaf-324	179	27	include	include	VERB
gujaf-324	179	28	;	;	PUNCT
gujaf-324	179	29	aggressive	aggressive	ADJ
gujaf-324	179	30	income	income	NOUN
gujaf-324	179	31	or	or	CCONJ
gujaf-324	179	32	discretionary	discretionary	ADJ
gujaf-324	179	33	accruals	accrual	NOUN
gujaf-324	179	34	.	.	PUNCT
gujaf-324	180	1	discretionary	discretionary	ADJ
gujaf-324	180	2	accruals	accrual	NOUN
gujaf-324	180	3	here	here	ADV
gujaf-324	180	4	are	be	AUX
gujaf-324	180	5	defined	define	VERB
gujaf-324	180	6	as	as	ADP
gujaf-324	180	7	accruals	accrual	NOUN
gujaf-324	180	8	that	that	PRON
gujaf-324	180	9	could	could	AUX
gujaf-324	180	10	be	be	AUX
gujaf-324	180	11	manipulated	manipulate	VERB
gujaf-324	180	12	by	by	ADP
gujaf-324	180	13	management	management	NOUN
gujaf-324	180	14	and	and	CCONJ
gujaf-324	180	15	usually	usually	ADV
gujaf-324	180	16	intended	intend	VERB
gujaf-324	180	17	to	to	PART
gujaf-324	180	18	achieve	achieve	VERB
gujaf-324	180	19	a	a	DET
gujaf-324	180	20	desired	desire	VERB
gujaf-324	180	21	profitability	profitability	NOUN
gujaf-324	180	22	or	or	CCONJ
gujaf-324	180	23	income	income	NOUN
gujaf-324	180	24	.	.	PUNCT
gujaf-324	181	1	an	an	DET
gujaf-324	181	2	auditor	auditor	NOUN
gujaf-324	181	3	is	be	AUX
gujaf-324	181	4	therefore	therefore	ADV
gujaf-324	181	5	under	under	ADP
gujaf-324	181	6	obligation	obligation	NOUN
gujaf-324	181	7	to	to	PART
gujaf-324	181	8	disclose	disclose	VERB
gujaf-324	181	9	non	non	ADJ
gujaf-324	181	10	-	-	ADJ
gujaf-324	181	11	fair	fair	ADJ
gujaf-324	181	12	discretionary	discretionary	ADJ
gujaf-324	181	13	accruals	accrual	NOUN
gujaf-324	181	14	to	to	PART
gujaf-324	181	15	prevent	prevent	VERB
gujaf-324	181	16	misstatement	misstatement	NOUN
gujaf-324	181	17	of	of	ADP
gujaf-324	181	18	financial	financial	ADJ
gujaf-324	181	19	statement	statement	NOUN
gujaf-324	181	20	.	.	PUNCT
gujaf-324	182	1	the	the	DET
gujaf-324	182	2	definition	definition	NOUN
gujaf-324	182	3	of	of	ADP
gujaf-324	182	4	deangelo	deangelo	PROPN
gujaf-324	182	5	(	(	PUNCT
gujaf-324	182	6	1981	1981	NUM
gujaf-324	182	7	)	)	PUNCT
gujaf-324	182	8	which	which	PRON
gujaf-324	182	9	is	be	AUX
gujaf-324	182	10	one	one	NUM
gujaf-324	182	11	of	of	ADP
gujaf-324	182	12	the	the	DET
gujaf-324	182	13	most	most	ADV
gujaf-324	182	14	widely	widely	ADV
gujaf-324	182	15	accepted	accept	VERB
gujaf-324	182	16	definitions	definition	NOUN
gujaf-324	182	17	of	of	ADP
gujaf-324	182	18	audit	audit	NOUN
gujaf-324	182	19	quality	quality	NOUN
gujaf-324	182	20	stated	state	VERB
gujaf-324	182	21	that	that	SCONJ
gujaf-324	182	22	,	,	PUNCT
gujaf-324	182	23	the	the	DET
gujaf-324	182	24	quality	quality	NOUN
gujaf-324	182	25	of	of	ADP
gujaf-324	182	26	audit	audit	NOUN
gujaf-324	182	27	services	service	NOUN
gujaf-324	182	28	is	be	AUX
gujaf-324	182	29	a	a	DET
gujaf-324	182	30	combination	combination	NOUN
gujaf-324	182	31	of	of	ADP
gujaf-324	182	32	market	market	NOUN
gujaf-324	182	33	probabilities	probability	NOUN
gujaf-324	182	34	that	that	PRON
gujaf-324	182	35	a	a	DET
gujaf-324	182	36	given	give	VERB
gujaf-324	182	37	auditor	auditor	NOUN
gujaf-324	182	38	will	will	AUX
gujaf-324	182	39	both	both	PRON
gujaf-324	182	40	realize	realize	VERB
gujaf-324	182	41	a	a	DET
gujaf-324	182	42	breach	breach	NOUN
gujaf-324	182	43	in	in	ADP
gujaf-324	182	44	the	the	DET
gujaf-324	182	45	client	client	NOUN
gujaf-324	182	46	’s	’s	PART
gujaf-324	182	47	accounting	accounting	NOUN
gujaf-324	182	48	system	system	NOUN
gujaf-324	182	49	and	and	CCONJ
gujaf-324	182	50	the	the	DET
gujaf-324	182	51	auditor	auditor	NOUN
gujaf-324	182	52	will	will	AUX
gujaf-324	182	53	report	report	VERB
gujaf-324	182	54	the	the	DET
gujaf-324	182	55	breach	breach	NOUN
gujaf-324	182	56	there	there	ADV
gujaf-324	182	57	after	after	ADP
gujaf-324	182	58	.	.	PUNCT
gujaf-324	183	1	this	this	DET
gujaf-324	183	2	definition	definition	NOUN
gujaf-324	183	3	is	be	AUX
gujaf-324	183	4	based	base	VERB
gujaf-324	183	5	on	on	ADP
gujaf-324	183	6	the	the	DET
gujaf-324	183	7	duo	duo	ADJ
gujaf-324	183	8	characteristic	characteristic	NOUN
gujaf-324	183	9	of	of	ADP
gujaf-324	183	10	competency	competency	NOUN
gujaf-324	183	11	and	and	CCONJ
gujaf-324	183	12	independence	independence	NOUN
gujaf-324	183	13	of	of	ADP
gujaf-324	183	14	the	the	DET
gujaf-324	183	15	external	external	ADJ
gujaf-324	183	16	auditor	auditor	NOUN
gujaf-324	183	17	.	.	PUNCT
gujaf-324	184	1	competency	competency	NOUN
gujaf-324	184	2	here	here	ADV
gujaf-324	184	3	is	be	AUX
gujaf-324	184	4	associated	associate	VERB
gujaf-324	184	5	with	with	ADP
gujaf-324	184	6	the	the	DET
gujaf-324	184	7	auditor	auditor	NOUN
gujaf-324	184	8	’s	’s	PART
gujaf-324	184	9	ability	ability	NOUN
gujaf-324	184	10	to	to	PART
gujaf-324	184	11	detect	detect	VERB
gujaf-324	184	12	violations	violation	NOUN
gujaf-324	184	13	of	of	ADP
gujaf-324	184	14	accounting	accounting	NOUN
gujaf-324	184	15	principles	principle	NOUN
gujaf-324	184	16	in	in	ADP
gujaf-324	184	17	the	the	DET
gujaf-324	184	18	accounting	accounting	NOUN
gujaf-324	184	19	system	system	NOUN
gujaf-324	184	20	of	of	ADP
gujaf-324	184	21	a	a	DET
gujaf-324	184	22	client	client	NOUN
gujaf-324	184	23	in	in	ADP
gujaf-324	184	24	this	this	DET
gujaf-324	184	25	study	study	NOUN
gujaf-324	184	26	competency	competency	NOUN
gujaf-324	184	27	is	be	AUX
gujaf-324	184	28	proxy	proxy	VERB
gujaf-324	184	29	by	by	ADP
gujaf-324	184	30	audit	audit	NOUN
gujaf-324	184	31	firm	firm	ADJ
gujaf-324	184	32	size	size	NOUN
gujaf-324	184	33	.	.	PUNCT
gujaf-324	185	1	while	while	SCONJ
gujaf-324	185	2	independence	independence	NOUN
gujaf-324	185	3	on	on	ADP
gujaf-324	185	4	the	the	DET
gujaf-324	185	5	other	other	ADJ
gujaf-324	185	6	hand	hand	NOUN
gujaf-324	185	7	involves	involve	VERB
gujaf-324	185	8	the	the	DET
gujaf-324	185	9	ability	ability	NOUN
gujaf-324	185	10	of	of	ADP
gujaf-324	185	11	the	the	DET
gujaf-324	185	12	auditor	auditor	NOUN
gujaf-324	185	13	to	to	PART
gujaf-324	185	14	report	report	VERB
gujaf-324	185	15	observed	observed	ADJ
gujaf-324	185	16	breaches	breach	NOUN
gujaf-324	185	17	in	in	ADP
gujaf-324	185	18	the	the	DET
gujaf-324	185	19	accounting	accounting	NOUN
gujaf-324	185	20	system	system	NOUN
gujaf-324	185	21	of	of	ADP
gujaf-324	185	22	a	a	DET
gujaf-324	185	23	client	client	NOUN
gujaf-324	185	24	.	.	PUNCT
gujaf-324	186	1	the	the	DET
gujaf-324	186	2	ability	ability	NOUN
gujaf-324	186	3	to	to	PART
gujaf-324	186	4	ensure	ensure	VERB
gujaf-324	186	5	profession	profession	NOUN
gujaf-324	186	6	diligence	diligence	NOUN
gujaf-324	186	7	and	and	CCONJ
gujaf-324	186	8	due	due	ADJ
gujaf-324	186	9	care	care	NOUN
gujaf-324	186	10	which	which	PRON
gujaf-324	186	11	is	be	AUX
gujaf-324	186	12	proxy	proxy	VERB
gujaf-324	186	13	by	by	ADP
gujaf-324	186	14	audit	audit	NOUN
gujaf-324	186	15	report	report	NOUN
gujaf-324	186	16	timeliness	timeliness	NOUN
gujaf-324	186	17	and	and	CCONJ
gujaf-324	186	18	audit	audit	NOUN
gujaf-324	186	19	fees	fee	NOUN
gujaf-324	186	20	.	.	PUNCT
gujaf-324	187	1	hence	hence	ADV
gujaf-324	187	2	this	this	DET
gujaf-324	187	3	study	study	NOUN
gujaf-324	187	4	adopts	adopt	VERB
gujaf-324	187	5	this	this	DET
gujaf-324	187	6	definition	definition	NOUN
gujaf-324	187	7	of	of	ADP
gujaf-324	187	8	audit	audit	NOUN
gujaf-324	187	9	quality	quality	NOUN
gujaf-324	187	10	and	and	CCONJ
gujaf-324	187	11	examines	examine	VERB
gujaf-324	187	12	the	the	DET
gujaf-324	187	13	effect	effect	NOUN
gujaf-324	187	14	of	of	ADP
gujaf-324	187	15	these	these	DET
gujaf-324	187	16	audit	audit	NOUN
gujaf-324	187	17	quality	quality	NOUN
gujaf-324	187	18	attributes	attribute	NOUN
gujaf-324	187	19	and	and	CCONJ
gujaf-324	187	20	ifrs	ifrs	NOUN
gujaf-324	187	21	adoption	adoption	NOUN
gujaf-324	187	22	on	on	ADP
gujaf-324	187	23	financial	financial	ADJ
gujaf-324	187	24	reporting	reporting	NOUN
gujaf-324	187	25	quality	quality	NOUN
gujaf-324	187	26	.	.	PUNCT
gujaf-324	188	1	gusau	gusau	ADJ
gujaf-324	188	2	journal	journal	PROPN
gujaf-324	188	3	of	of	ADP
gujaf-324	188	4	accounting	accounting	NOUN
gujaf-324	188	5	and	and	CCONJ
gujaf-324	188	6	finance	finance	NOUN
gujaf-324	188	7	,	,	PUNCT
gujaf-324	188	8	vol	vol	NOUN
gujaf-324	188	9	.	.	PROPN
gujaf-324	188	10	5	5	NUM
gujaf-324	188	11	,	,	PUNCT
gujaf-324	188	12	issue	issue	NOUN
gujaf-324	188	13	2	2	NUM
gujaf-324	188	14	,	,	PUNCT
gujaf-324	188	15	october	october	PROPN
gujaf-324	188	16	,	,	PUNCT
gujaf-324	188	17	2024	2024	NUM
gujaf-324	188	18	208	208	NUM
gujaf-324	188	19	empirical	empirical	ADJ
gujaf-324	188	20	studies	study	NOUN
gujaf-324	188	21	lopes	lope	NOUN
gujaf-324	188	22	(	(	PUNCT
gujaf-324	188	23	2018	2018	NUM
gujaf-324	188	24	)	)	PUNCT
gujaf-324	188	25	examined	examine	VERB
gujaf-324	188	26	the	the	DET
gujaf-324	188	27	relationship	relationship	NOUN
gujaf-324	188	28	between	between	ADP
gujaf-324	188	29	the	the	DET
gujaf-324	188	30	manipulation	manipulation	NOUN
gujaf-324	188	31	of	of	ADP
gujaf-324	188	32	results	result	NOUN
gujaf-324	188	33	and	and	CCONJ
gujaf-324	188	34	the	the	DET
gujaf-324	188	35	quality	quality	NOUN
gujaf-324	188	36	of	of	ADP
gujaf-324	188	37	the	the	DET
gujaf-324	188	38	audit	audit	NOUN
gujaf-324	188	39	,	,	PUNCT
gujaf-324	188	40	based	base	VERB
gujaf-324	188	41	on	on	ADP
gujaf-324	188	42	the	the	DET
gujaf-324	188	43	discretionary	discretionary	ADJ
gujaf-324	188	44	accruals	accrual	NOUN
gujaf-324	188	45	in	in	ADP
gujaf-324	188	46	portuguese	portuguese	ADJ
gujaf-324	188	47	non	non	ADJ
gujaf-324	188	48	-	-	ADJ
gujaf-324	188	49	listed	listed	ADJ
gujaf-324	188	50	companies	company	NOUN
gujaf-324	188	51	.	.	PUNCT
gujaf-324	189	1	a	a	DET
gujaf-324	189	2	total	total	NOUN
gujaf-324	189	3	of	of	ADP
gujaf-324	189	4	4723	4723	NUM
gujaf-324	189	5	companies	company	NOUN
gujaf-324	189	6	from	from	ADP
gujaf-324	189	7	2013	2013	NUM
gujaf-324	189	8	to	to	ADP
gujaf-324	189	9	2015	2015	NUM
gujaf-324	189	10	were	be	AUX
gujaf-324	189	11	analyzed	analyze	VERB
gujaf-324	189	12	using	use	VERB
gujaf-324	189	13	multiple	multiple	ADJ
gujaf-324	189	14	linear	linear	ADJ
gujaf-324	189	15	regressions	regression	NOUN
gujaf-324	189	16	,	,	PUNCT
gujaf-324	189	17	based	base	VERB
gujaf-324	189	18	on	on	ADP
gujaf-324	189	19	the	the	DET
gujaf-324	189	20	modified	modify	VERB
gujaf-324	189	21	jones	jones	PROPN
gujaf-324	189	22	model	model	PROPN
gujaf-324	189	23	.	.	PUNCT
gujaf-324	190	1	the	the	DET
gujaf-324	190	2	results	result	NOUN
gujaf-324	190	3	suggest	suggest	VERB
gujaf-324	190	4	that	that	SCONJ
gujaf-324	190	5	there	there	PRON
gujaf-324	190	6	is	be	VERB
gujaf-324	190	7	a	a	DET
gujaf-324	190	8	relationship	relationship	NOUN
gujaf-324	190	9	between	between	ADP
gujaf-324	190	10	audit	audit	NOUN
gujaf-324	190	11	quality	quality	NOUN
gujaf-324	190	12	and	and	CCONJ
gujaf-324	190	13	earnings	earning	NOUN
gujaf-324	190	14	manipulation	manipulation	NOUN
gujaf-324	190	15	.	.	PUNCT
gujaf-324	191	1	the	the	DET
gujaf-324	191	2	level	level	NOUN
gujaf-324	191	3	of	of	ADP
gujaf-324	191	4	earnings	earning	NOUN
gujaf-324	191	5	management	management	NOUN
gujaf-324	191	6	is	be	AUX
gujaf-324	191	7	significantly	significantly	ADV
gujaf-324	191	8	lower	low	ADJ
gujaf-324	191	9	among	among	ADP
gujaf-324	191	10	companies	company	NOUN
gujaf-324	191	11	contracting	contract	VERB
gujaf-324	191	12	a	a	DET
gujaf-324	191	13	big	big	ADJ
gujaf-324	191	14	4	4	NUM
gujaf-324	191	15	audit	audit	NOUN
gujaf-324	191	16	firm	firm	NOUN
gujaf-324	191	17	,	,	PUNCT
gujaf-324	191	18	as	as	SCONJ
gujaf-324	191	19	compared	compare	VERB
gujaf-324	191	20	to	to	ADP
gujaf-324	191	21	companies	company	NOUN
gujaf-324	191	22	using	use	VERB
gujaf-324	191	23	a	a	DET
gujaf-324	191	24	non	non	ADJ
gujaf-324	191	25	-	-	ADJ
gujaf-324	191	26	big	big	ADJ
gujaf-324	191	27	4	4	NUM
gujaf-324	191	28	audit	audit	NOUN
gujaf-324	191	29	firm	firm	NOUN
gujaf-324	191	30	.	.	PUNCT
gujaf-324	192	1	dinuka	dinuka	NOUN
gujaf-324	192	2	(	(	PUNCT
gujaf-324	192	3	2019	2019	NUM
gujaf-324	192	4	)	)	PUNCT
gujaf-324	192	5	,	,	PUNCT
gujaf-324	192	6	examined	examine	VERB
gujaf-324	192	7	aem	aem	PROPN
gujaf-324	192	8	and	and	CCONJ
gujaf-324	192	9	rem	rem	X
gujaf-324	192	10	in	in	ADP
gujaf-324	192	11	the	the	DET
gujaf-324	192	12	period	period	NOUN
gujaf-324	192	13	pre	pre	VERB
gujaf-324	192	14	and	and	CCONJ
gujaf-324	192	15	post	post	VERB
gujaf-324	192	16	ifrs	ifrs	ADJ
gujaf-324	192	17	implementation	implementation	NOUN
gujaf-324	192	18	in	in	ADP
gujaf-324	192	19	manufacturing	manufacture	VERB
gujaf-324	192	20	companies	company	NOUN
gujaf-324	192	21	in	in	ADP
gujaf-324	192	22	indonesia	indonesia	PROPN
gujaf-324	192	23	.	.	PUNCT
gujaf-324	193	1	where	where	SCONJ
gujaf-324	193	2	aem	aem	PROPN
gujaf-324	193	3	is	be	AUX
gujaf-324	193	4	measured	measure	VERB
gujaf-324	193	5	by	by	ADP
gujaf-324	193	6	absolute	absolute	ADJ
gujaf-324	193	7	value	value	NOUN
gujaf-324	193	8	of	of	ADP
gujaf-324	193	9	discretionary	discretionary	ADJ
gujaf-324	193	10	accrual	accrual	ADJ
gujaf-324	193	11	,	,	PUNCT
gujaf-324	193	12	while	while	SCONJ
gujaf-324	193	13	rem	rem	NOUN
gujaf-324	193	14	is	be	AUX
gujaf-324	193	15	measured	measure	VERB
gujaf-324	193	16	by	by	ADP
gujaf-324	193	17	trio	trio	NOUN
gujaf-324	193	18	ways	way	NOUN
gujaf-324	193	19	,	,	PUNCT
gujaf-324	193	20	they	they	PRON
gujaf-324	193	21	are	be	AUX
gujaf-324	193	22	abnormal	abnormal	ADJ
gujaf-324	193	23	cash	cash	NOUN
gujaf-324	193	24	flow	flow	NOUN
gujaf-324	193	25	operation	operation	NOUN
gujaf-324	193	26	,	,	PUNCT
gujaf-324	193	27	abnormal	abnormal	ADJ
gujaf-324	193	28	production	production	NOUN
gujaf-324	193	29	and	and	CCONJ
gujaf-324	193	30	abnormal	abnormal	ADJ
gujaf-324	193	31	discretionary	discretionary	ADJ
gujaf-324	193	32	expenses	expense	NOUN
gujaf-324	193	33	for	for	ADP
gujaf-324	193	34	the	the	DET
gujaf-324	193	35	period	period	NOUN
gujaf-324	193	36	20092011	20092011	NUM
gujaf-324	193	37	and	and	CCONJ
gujaf-324	193	38	2013	2013	NUM
gujaf-324	193	39	-	-	SYM
gujaf-324	193	40	2015	2015	NUM
gujaf-324	193	41	.	.	PUNCT
gujaf-324	194	1	regression	regression	VERB
gujaf-324	194	2	analysis	analysis	NOUN
gujaf-324	194	3	and	and	CCONJ
gujaf-324	194	4	paired	pair	VERB
gujaf-324	194	5	t	t	PROPN
gujaf-324	194	6	-	-	PUNCT
gujaf-324	194	7	test	test	NOUN
gujaf-324	194	8	were	be	AUX
gujaf-324	194	9	utilized	utilize	VERB
gujaf-324	194	10	to	to	PART
gujaf-324	194	11	compare	compare	VERB
gujaf-324	194	12	the	the	DET
gujaf-324	194	13	presence	presence	NOUN
gujaf-324	194	14	of	of	ADP
gujaf-324	194	15	aem	aem	PROPN
gujaf-324	194	16	and	and	CCONJ
gujaf-324	194	17	rem	rem	PROPN
gujaf-324	194	18	after	after	ADP
gujaf-324	194	19	the	the	DET
gujaf-324	194	20	adoption	adoption	NOUN
gujaf-324	194	21	of	of	ADP
gujaf-324	194	22	ifrs	ifrs	PROPN
gujaf-324	194	23	.	.	PUNCT
gujaf-324	195	1	the	the	DET
gujaf-324	195	2	findings	finding	NOUN
gujaf-324	195	3	reveal	reveal	VERB
gujaf-324	195	4	that	that	SCONJ
gujaf-324	195	5	ifrs	ifrs	NOUN
gujaf-324	195	6	adoption	adoption	NOUN
gujaf-324	195	7	has	have	VERB
gujaf-324	195	8	significantly	significantly	ADV
gujaf-324	195	9	negative	negative	ADJ
gujaf-324	195	10	effect	effect	NOUN
gujaf-324	195	11	towards	towards	ADP
gujaf-324	195	12	aem	aem	PROPN
gujaf-324	195	13	and	and	CCONJ
gujaf-324	195	14	rem	rem	PROPN
gujaf-324	195	15	.	.	PUNCT
gujaf-324	196	1	it	it	PRON
gujaf-324	196	2	indicates	indicate	VERB
gujaf-324	196	3	that	that	SCONJ
gujaf-324	196	4	the	the	DET
gujaf-324	196	5	following	follow	VERB
gujaf-324	196	6	ifrs	ifrs	NOUN
gujaf-324	196	7	adoption	adoption	NOUN
gujaf-324	196	8	,	,	PUNCT
gujaf-324	196	9	aem	aem	PROPN
gujaf-324	196	10	and	and	CCONJ
gujaf-324	196	11	rem	rem	NOUN
gujaf-324	196	12	decreased	decrease	VERB
gujaf-324	196	13	.	.	PUNCT
gujaf-324	197	1	hence	hence	ADV
gujaf-324	197	2	,	,	PUNCT
gujaf-324	197	3	the	the	DET
gujaf-324	197	4	conclusion	conclusion	NOUN
gujaf-324	197	5	ifrs	ifrs	NOUN
gujaf-324	197	6	adoption	adoption	NOUN
gujaf-324	197	7	is	be	AUX
gujaf-324	197	8	able	able	ADJ
gujaf-324	197	9	to	to	PART
gujaf-324	197	10	reduce	reduce	VERB
gujaf-324	197	11	earnings	earning	NOUN
gujaf-324	197	12	management	management	NOUN
gujaf-324	197	13	practices	practice	NOUN
gujaf-324	197	14	in	in	ADP
gujaf-324	197	15	manufacturing	manufacture	VERB
gujaf-324	197	16	companies	company	NOUN
gujaf-324	197	17	in	in	ADP
gujaf-324	197	18	indonesia	indonesia	PROPN
gujaf-324	197	19	both	both	CCONJ
gujaf-324	197	20	for	for	ADP
gujaf-324	197	21	aem	aem	PROPN
gujaf-324	197	22	and	and	CCONJ
gujaf-324	197	23	rem	rem	PROPN
gujaf-324	197	24	.	.	PROPN
gujaf-324	197	25	susanto	susanto	NOUN
gujaf-324	197	26	(	(	PUNCT
gujaf-324	197	27	2017	2017	NUM
gujaf-324	197	28	)	)	PUNCT
gujaf-324	197	29	,	,	PUNCT
gujaf-324	197	30	examined	examine	VERB
gujaf-324	197	31	the	the	DET
gujaf-324	197	32	influence	influence	NOUN
gujaf-324	197	33	of	of	ADP
gujaf-324	197	34	aem	aem	PROPN
gujaf-324	197	35	and	and	CCONJ
gujaf-324	197	36	rem	rem	X
gujaf-324	197	37	on	on	ADP
gujaf-324	197	38	firm	firm	ADJ
gujaf-324	197	39	value	value	NOUN
gujaf-324	197	40	using	use	VERB
gujaf-324	197	41	a	a	DET
gujaf-324	197	42	sample	sample	NOUN
gujaf-324	197	43	of	of	ADP
gujaf-324	197	44	162	162	NUM
gujaf-324	197	45	non	non	ADJ
gujaf-324	197	46	-	-	ADJ
gujaf-324	197	47	financial	financial	ADJ
gujaf-324	197	48	companies	company	NOUN
gujaf-324	197	49	listed	list	VERB
gujaf-324	197	50	in	in	ADP
gujaf-324	197	51	indonesia	indonesia	PROPN
gujaf-324	197	52	stock	stock	PROPN
gujaf-324	197	53	exchange	exchange	PROPN
gujaf-324	197	54	for	for	ADP
gujaf-324	197	55	the	the	DET
gujaf-324	197	56	period	period	NOUN
gujaf-324	197	57	2012	2012	NUM
gujaf-324	197	58	2015	2015	NUM
gujaf-324	197	59	.	.	PUNCT
gujaf-324	198	1	aem	aem	PROPN
gujaf-324	198	2	is	be	AUX
gujaf-324	198	3	measured	measure	VERB
gujaf-324	198	4	using	use	VERB
gujaf-324	198	5	the	the	DET
gujaf-324	198	6	following	follow	VERB
gujaf-324	198	7	modified	modify	VERB
gujaf-324	198	8	jones	jones	PROPN
gujaf-324	198	9	model	model	NOUN
gujaf-324	198	10	while	while	SCONJ
gujaf-324	198	11	rem	rem	VERB
gujaf-324	198	12	regression	regression	NOUN
gujaf-324	198	13	model	model	NOUN
gujaf-324	198	14	as	as	SCONJ
gujaf-324	198	15	measured	measure	VERB
gujaf-324	198	16	by	by	ADP
gujaf-324	198	17	sun	sun	NOUN
gujaf-324	198	18	and	and	CCONJ
gujaf-324	198	19	lan	lan	PROPN
gujaf-324	198	20	(	(	PUNCT
gujaf-324	198	21	2014	2014	NUM
gujaf-324	198	22	)	)	PUNCT
gujaf-324	198	23	residual	residual	ADJ
gujaf-324	198	24	value	value	NOUN
gujaf-324	198	25	of	of	ADP
gujaf-324	198	26	3	3	NUM
gujaf-324	198	27	regression	regression	NOUN
gujaf-324	198	28	models	model	NOUN
gujaf-324	198	29	derived	derive	VERB
gujaf-324	198	30	from	from	ADP
gujaf-324	198	31	the	the	DET
gujaf-324	198	32	research	research	NOUN
gujaf-324	198	33	susanto	susanto	NOUN
gujaf-324	198	34	and	and	CCONJ
gujaf-324	198	35	pradipta	pradipta	NOUN
gujaf-324	198	36	(	(	PUNCT
gujaf-324	198	37	2016	2016	NUM
gujaf-324	198	38	)	)	PUNCT
gujaf-324	198	39	.	.	PUNCT
gujaf-324	199	1	data	datum	NOUN
gujaf-324	199	2	were	be	AUX
gujaf-324	199	3	analyzed	analyze	VERB
gujaf-324	199	4	using	use	VERB
gujaf-324	199	5	multiple	multiple	ADJ
gujaf-324	199	6	regression	regression	NOUN
gujaf-324	199	7	method	method	NOUN
gujaf-324	199	8	and	and	CCONJ
gujaf-324	199	9	the	the	DET
gujaf-324	199	10	results	result	NOUN
gujaf-324	199	11	showed	show	VERB
gujaf-324	199	12	aem	aem	NOUN
gujaf-324	199	13	has	have	VERB
gujaf-324	199	14	a	a	DET
gujaf-324	199	15	positive	positive	ADJ
gujaf-324	199	16	and	and	CCONJ
gujaf-324	199	17	significantly	significantly	ADV
gujaf-324	199	18	influence	influence	VERB
gujaf-324	199	19	to	to	ADP
gujaf-324	199	20	firm	firm	ADJ
gujaf-324	199	21	value	value	NOUN
gujaf-324	199	22	while	while	NOUN
gujaf-324	199	23	,	,	PUNCT
gujaf-324	199	24	rem	rem	PRON
gujaf-324	199	25	had	have	VERB
gujaf-324	199	26	negative	negative	ADJ
gujaf-324	199	27	but	but	CCONJ
gujaf-324	199	28	significant	significant	ADJ
gujaf-324	199	29	influence	influence	NOUN
gujaf-324	199	30	on	on	ADP
gujaf-324	199	31	firm	firm	ADJ
gujaf-324	199	32	value	value	NOUN
gujaf-324	199	33	.	.	PUNCT
gujaf-324	200	1	in	in	ADP
gujaf-324	200	2	nigeria	nigeria	PROPN
gujaf-324	200	3	,	,	PUNCT
gujaf-324	200	4	researches	research	NOUN
gujaf-324	200	5	have	have	AUX
gujaf-324	200	6	produced	produce	VERB
gujaf-324	200	7	mixed	mixed	ADJ
gujaf-324	200	8	result	result	NOUN
gujaf-324	200	9	;	;	PUNCT
gujaf-324	200	10	tyokoso	tyokoso	NOUN
gujaf-324	200	11	et	et	PROPN
gujaf-324	200	12	al	al	PROPN
gujaf-324	200	13	(	(	PUNCT
gujaf-324	200	14	2016	2016	NUM
gujaf-324	200	15	)	)	PUNCT
gujaf-324	200	16	examined	examine	VERB
gujaf-324	200	17	the	the	DET
gujaf-324	200	18	effect	effect	NOUN
gujaf-324	200	19	of	of	ADP
gujaf-324	200	20	audit	audit	NOUN
gujaf-324	200	21	quality	quality	NOUN
gujaf-324	200	22	attributes	attribute	VERB
gujaf-324	200	23	on	on	ADP
gujaf-324	200	24	earnings	earning	NOUN
gujaf-324	200	25	management	management	NOUN
gujaf-324	200	26	of	of	ADP
gujaf-324	200	27	listed	list	VERB
gujaf-324	200	28	oil	oil	NOUN
gujaf-324	200	29	marketing	marketing	NOUN
gujaf-324	200	30	companies	company	NOUN
gujaf-324	200	31	in	in	ADP
gujaf-324	200	32	nigeria	nigeria	PROPN
gujaf-324	200	33	.	.	PUNCT
gujaf-324	201	1	secondary	secondary	ADJ
gujaf-324	201	2	data	datum	NOUN
gujaf-324	201	3	were	be	AUX
gujaf-324	201	4	extracted	extract	VERB
gujaf-324	201	5	from	from	ADP
gujaf-324	201	6	nine	nine	NUM
gujaf-324	201	7	companies	company	NOUN
gujaf-324	201	8	listed	list	VERB
gujaf-324	201	9	on	on	ADP
gujaf-324	201	10	the	the	DET
gujaf-324	201	11	nigerian	nigerian	ADJ
gujaf-324	201	12	stock	stock	NOUN
gujaf-324	201	13	exchange	exchange	PROPN
gujaf-324	201	14	(	(	PUNCT
gujaf-324	201	15	nse	nse	NOUN
gujaf-324	201	16	)	)	PUNCT
gujaf-324	201	17	from	from	ADP
gujaf-324	201	18	2009	2009	NUM
gujaf-324	201	19	to	to	ADP
gujaf-324	201	20	2014	2014	NUM
gujaf-324	201	21	and	and	CCONJ
gujaf-324	201	22	analyzed	analyze	VERB
gujaf-324	201	23	using	use	VERB
gujaf-324	201	24	panels	panel	NOUN
gujaf-324	201	25	multiple	multiple	ADJ
gujaf-324	201	26	regression	regression	NOUN
gujaf-324	201	27	technique	technique	NOUN
gujaf-324	201	28	.	.	PUNCT
gujaf-324	202	1	the	the	DET
gujaf-324	202	2	results	result	NOUN
gujaf-324	202	3	revealed	reveal	VERB
gujaf-324	202	4	that	that	SCONJ
gujaf-324	202	5	audit	audit	NOUN
gujaf-324	202	6	quality	quality	NOUN
gujaf-324	202	7	has	have	VERB
gujaf-324	202	8	significant	significant	ADJ
gujaf-324	202	9	effect	effect	NOUN
gujaf-324	202	10	on	on	ADP
gujaf-324	202	11	earnings	earning	NOUN
gujaf-324	202	12	management	management	NOUN
gujaf-324	202	13	of	of	ADP
gujaf-324	202	14	listed	list	VERB
gujaf-324	202	15	oil	oil	NOUN
gujaf-324	202	16	marketing	marketing	NOUN
gujaf-324	202	17	companies	company	NOUN
gujaf-324	202	18	in	in	ADP
gujaf-324	202	19	nigeria	nigeria	PROPN
gujaf-324	202	20	as	as	SCONJ
gujaf-324	202	21	audit	audit	NOUN
gujaf-324	202	22	firm	firm	ADJ
gujaf-324	202	23	size	size	NOUN
gujaf-324	202	24	,	,	PUNCT
gujaf-324	202	25	auditor	auditor	NOUN
gujaf-324	202	26	industry	industry	NOUN
gujaf-324	202	27	specialization	specialization	NOUN
gujaf-324	202	28	,	,	PUNCT
gujaf-324	202	29	client	client	NOUN
gujaf-324	202	30	importance	importance	NOUN
gujaf-324	202	31	and	and	CCONJ
gujaf-324	202	32	audit	audit	NOUN
gujaf-324	202	33	committee	committee	NOUN
gujaf-324	202	34	financial	financial	ADJ
gujaf-324	202	35	expertise	expertise	NOUN
gujaf-324	202	36	are	be	AUX
gujaf-324	202	37	positively	positively	ADV
gujaf-324	202	38	associated	associate	VERB
gujaf-324	202	39	with	with	ADP
gujaf-324	202	40	earnings	earning	NOUN
gujaf-324	202	41	management	management	NOUN
gujaf-324	202	42	while	while	SCONJ
gujaf-324	202	43	auditor	auditor	NOUN
gujaf-324	202	44	tenure	tenure	NOUN
gujaf-324	202	45	and	and	CCONJ
gujaf-324	202	46	the	the	DET
gujaf-324	202	47	interaction	interaction	NOUN
gujaf-324	202	48	between	between	ADP
gujaf-324	202	49	audit	audit	NOUN
gujaf-324	202	50	committee	committee	NOUN
gujaf-324	202	51	financial	financial	ADJ
gujaf-324	202	52	expertise	expertise	NOUN
gujaf-324	202	53	and	and	CCONJ
gujaf-324	202	54	auditor	auditor	NOUN
gujaf-324	202	55	industry	industry	NOUN
gujaf-324	202	56	specialization	specialization	NOUN
gujaf-324	202	57	were	be	AUX
gujaf-324	202	58	negatively	negatively	ADV
gujaf-324	202	59	and	and	CCONJ
gujaf-324	202	60	significantly	significantly	ADV
gujaf-324	202	61	associated	associate	VERB
gujaf-324	202	62	with	with	ADP
gujaf-324	202	63	earnings	earning	NOUN
gujaf-324	202	64	management	management	NOUN
gujaf-324	202	65	.	.	PUNCT
gujaf-324	203	1	while	while	SCONJ
gujaf-324	203	2	on	on	ADP
gujaf-324	203	3	the	the	DET
gujaf-324	203	4	other	other	ADJ
gujaf-324	203	5	hand	hand	NOUN
gujaf-324	203	6	olorundare	olorundare	NOUN
gujaf-324	203	7	et	et	PROPN
gujaf-324	203	8	al	al	PROPN
gujaf-324	203	9	(	(	PUNCT
gujaf-324	203	10	2019	2019	NUM
gujaf-324	203	11	)	)	PUNCT
gujaf-324	203	12	examined	examine	VERB
gujaf-324	203	13	the	the	DET
gujaf-324	203	14	effect	effect	NOUN
gujaf-324	203	15	of	of	ADP
gujaf-324	203	16	audit	audit	NOUN
gujaf-324	203	17	quality	quality	NOUN
gujaf-324	203	18	on	on	ADP
gujaf-324	203	19	earnings	earning	NOUN
gujaf-324	203	20	management	management	NOUN
gujaf-324	203	21	of	of	ADP
gujaf-324	203	22	quoted	quote	VERB
gujaf-324	203	23	commercial	commercial	ADJ
gujaf-324	203	24	banks	bank	NOUN
gujaf-324	203	25	in	in	ADP
gujaf-324	203	26	nigeria	nigeria	PROPN
gujaf-324	203	27	using	use	VERB
gujaf-324	203	28	four	four	NUM
gujaf-324	203	29	quoted	quote	VERB
gujaf-324	203	30	commercial	commercial	ADJ
gujaf-324	203	31	banks	bank	NOUN
gujaf-324	203	32	for	for	ADP
gujaf-324	203	33	the	the	DET
gujaf-324	203	34	time	time	NOUN
gujaf-324	203	35	period	period	NOUN
gujaf-324	203	36	2011	2011	NUM
gujaf-324	203	37	-	-	SYM
gujaf-324	203	38	2018	2018	NUM
gujaf-324	203	39	.	.	PUNCT
gujaf-324	204	1	multiple	multiple	ADJ
gujaf-324	204	2	regressions	regression	NOUN
gujaf-324	204	3	were	be	AUX
gujaf-324	204	4	used	use	VERB
gujaf-324	204	5	and	and	CCONJ
gujaf-324	204	6	the	the	DET
gujaf-324	204	7	results	result	NOUN
gujaf-324	204	8	revealed	reveal	VERB
gujaf-324	204	9	that	that	SCONJ
gujaf-324	204	10	the	the	DET
gujaf-324	204	11	size	size	NOUN
gujaf-324	204	12	of	of	ADP
gujaf-324	204	13	audit	audit	NOUN
gujaf-324	204	14	firm	firm	NOUN
gujaf-324	204	15	is	be	AUX
gujaf-324	204	16	not	not	PART
gujaf-324	204	17	significant	significant	ADJ
gujaf-324	204	18	in	in	ADP
gujaf-324	204	19	the	the	DET
gujaf-324	204	20	earnings	earning	NOUN
gujaf-324	204	21	management	management	NOUN
gujaf-324	204	22	model	model	NOUN
gujaf-324	204	23	.	.	PUNCT
gujaf-324	205	1	hence	hence	ADV
gujaf-324	205	2	,	,	PUNCT
gujaf-324	205	3	the	the	DET
gujaf-324	205	4	study	study	NOUN
gujaf-324	205	5	thus	thus	ADV
gujaf-324	205	6	recommended	recommend	VERB
gujaf-324	205	7	that	that	SCONJ
gujaf-324	205	8	auditor	auditor	NOUN
gujaf-324	205	9	tenure	tenure	NOUN
gujaf-324	205	10	of	of	ADP
gujaf-324	205	11	at	at	ADV
gujaf-324	205	12	least	least	ADV
gujaf-324	205	13	three	three	NUM
gujaf-324	205	14	years	year	NOUN
gujaf-324	205	15	would	would	AUX
gujaf-324	205	16	enable	enable	VERB
gujaf-324	205	17	the	the	DET
gujaf-324	205	18	auditor	auditor	NOUN
gujaf-324	205	19	acquire	acquire	VERB
gujaf-324	205	20	accurate	accurate	ADJ
gujaf-324	205	21	experience	experience	NOUN
gujaf-324	205	22	about	about	ADP
gujaf-324	205	23	the	the	DET
gujaf-324	205	24	goings	going	NOUN
gujaf-324	205	25	-	-	PUNCT
gujaf-324	205	26	on	on	ADP
gujaf-324	205	27	in	in	ADP
gujaf-324	205	28	a	a	DET
gujaf-324	205	29	firm	firm	NOUN
gujaf-324	205	30	to	to	PART
gujaf-324	205	31	enable	enable	VERB
gujaf-324	205	32	possibly	possibly	ADV
gujaf-324	205	33	more	more	ADV
gujaf-324	205	34	accurate	accurate	ADJ
gujaf-324	205	35	detection	detection	NOUN
gujaf-324	205	36	of	of	ADP
gujaf-324	205	37	controversial	controversial	ADJ
gujaf-324	205	38	financial	financial	ADJ
gujaf-324	205	39	reporting	reporting	NOUN
gujaf-324	205	40	practices	practice	NOUN
gujaf-324	205	41	in	in	ADP
gujaf-324	205	42	the	the	DET
gujaf-324	205	43	firm	firm	NOUN
gujaf-324	205	44	.	.	PUNCT
gujaf-324	206	1	all	all	DET
gujaf-324	206	2	these	these	DET
gujaf-324	206	3	studies	study	NOUN
gujaf-324	206	4	used	use	VERB
gujaf-324	206	5	the	the	DET
gujaf-324	206	6	discretionary	discretionary	ADJ
gujaf-324	206	7	accruals	accrual	NOUN
gujaf-324	206	8	,	,	PUNCT
gujaf-324	206	9	this	this	DET
gujaf-324	206	10	study	study	NOUN
gujaf-324	206	11	examined	examine	VERB
gujaf-324	206	12	an	an	DET
gujaf-324	206	13	alternative	alternative	NOUN
gujaf-324	206	14	to	to	ADP
gujaf-324	206	15	accrual	accrual	ADJ
gujaf-324	206	16	-	-	PUNCT
gujaf-324	206	17	based	base	VERB
gujaf-324	206	18	earnings	earning	NOUN
gujaf-324	206	19	management	management	NOUN
gujaf-324	206	20	to	to	PART
gujaf-324	206	21	test	test	VERB
gujaf-324	206	22	if	if	SCONJ
gujaf-324	206	23	the	the	DET
gujaf-324	206	24	auditor	auditor	NOUN
gujaf-324	206	25	’	'	PUNCT
gujaf-324	206	26	size	size	NOUN
gujaf-324	206	27	has	have	VERB
gujaf-324	206	28	any	any	DET
gujaf-324	206	29	significant	significant	ADJ
gujaf-324	206	30	impact	impact	NOUN
gujaf-324	206	31	gusau	gusau	ADJ
gujaf-324	206	32	journal	journal	NOUN
gujaf-324	206	33	of	of	ADP
gujaf-324	206	34	accounting	accounting	NOUN
gujaf-324	206	35	and	and	CCONJ
gujaf-324	206	36	finance	finance	NOUN
gujaf-324	206	37	,	,	PUNCT
gujaf-324	206	38	vol	vol	NOUN
gujaf-324	206	39	.	.	PROPN
gujaf-324	206	40	5	5	NUM
gujaf-324	206	41	,	,	PUNCT
gujaf-324	206	42	issue	issue	NOUN
gujaf-324	206	43	2	2	NUM
gujaf-324	206	44	,	,	PUNCT
gujaf-324	206	45	october	october	PROPN
gujaf-324	206	46	,	,	PUNCT
gujaf-324	206	47	2024	2024	NUM
gujaf-324	206	48	209	209	NUM
gujaf-324	206	49	on	on	ADP
gujaf-324	206	50	earnings	earning	NOUN
gujaf-324	206	51	management	management	NOUN
gujaf-324	206	52	.	.	PUNCT
gujaf-324	207	1	sellami	sellami	NOUN
gujaf-324	207	2	and	and	CCONJ
gujaf-324	207	3	fakhfakh	fakhfakh	NOUN
gujaf-324	207	4	(	(	PUNCT
gujaf-324	207	5	2014	2014	NUM
gujaf-324	207	6	)	)	PUNCT
gujaf-324	207	7	,	,	PUNCT
gujaf-324	207	8	investigated	investigate	VERB
gujaf-324	207	9	the	the	DET
gujaf-324	207	10	effect	effect	NOUN
gujaf-324	207	11	of	of	ADP
gujaf-324	207	12	the	the	DET
gujaf-324	207	13	mandatory	mandatory	ADJ
gujaf-324	207	14	adoption	adoption	NOUN
gujaf-324	207	15	of	of	ADP
gujaf-324	207	16	ifrs	ifrs	PROPN
gujaf-324	207	17	on	on	ADP
gujaf-324	207	18	real	real	ADJ
gujaf-324	207	19	and	and	CCONJ
gujaf-324	207	20	accruals	accrual	NOUN
gujaf-324	207	21	-	-	PUNCT
gujaf-324	207	22	based	base	VERB
gujaf-324	207	23	earnings	earning	NOUN
gujaf-324	207	24	management	management	NOUN
gujaf-324	207	25	.	.	PUNCT
gujaf-324	208	1	panel	panel	NOUN
gujaf-324	208	2	data	datum	NOUN
gujaf-324	208	3	of	of	ADP
gujaf-324	208	4	a	a	DET
gujaf-324	208	5	sample	sample	NOUN
gujaf-324	208	6	of	of	ADP
gujaf-324	208	7	124	124	NUM
gujaf-324	208	8	firms	firm	NOUN
gujaf-324	208	9	drawn	draw	VERB
gujaf-324	208	10	from	from	ADP
gujaf-324	208	11	the	the	DET
gujaf-324	208	12	250	250	NUM
gujaf-324	208	13	french	french	ADV
gujaf-324	208	14	-	-	PUNCT
gujaf-324	208	15	listed	list	VERB
gujaf-324	208	16	companies	company	NOUN
gujaf-324	208	17	during	during	ADP
gujaf-324	208	18	the	the	DET
gujaf-324	208	19	period	period	NOUN
gujaf-324	208	20	from	from	ADP
gujaf-324	208	21	1999	1999	NUM
gujaf-324	208	22	to	to	ADP
gujaf-324	208	23	2011	2011	NUM
gujaf-324	208	24	was	be	AUX
gujaf-324	208	25	used	use	VERB
gujaf-324	208	26	.	.	PUNCT
gujaf-324	209	1	the	the	DET
gujaf-324	209	2	fgls	fgls	PROPN
gujaf-324	209	3	estimator	estimator	NOUN
gujaf-324	209	4	method	method	NOUN
gujaf-324	209	5	is	be	AUX
gujaf-324	209	6	conducted	conduct	VERB
gujaf-324	209	7	on	on	ADP
gujaf-324	209	8	the	the	DET
gujaf-324	209	9	regression	regression	NOUN
gujaf-324	209	10	models	model	NOUN
gujaf-324	209	11	were	be	AUX
gujaf-324	209	12	the	the	DET
gujaf-324	209	13	results	result	NOUN
gujaf-324	209	14	revealed	reveal	VERB
gujaf-324	209	15	that	that	SCONJ
gujaf-324	209	16	discretionary	discretionary	ADJ
gujaf-324	209	17	accruals	accrual	NOUN
gujaf-324	209	18	significantly	significantly	ADV
gujaf-324	209	19	reduced	reduce	VERB
gujaf-324	209	20	six	six	NUM
gujaf-324	209	21	years	year	NOUN
gujaf-324	209	22	after	after	ADP
gujaf-324	209	23	the	the	DET
gujaf-324	209	24	mandatory	mandatory	ADJ
gujaf-324	209	25	adoption	adoption	NOUN
gujaf-324	209	26	of	of	ADP
gujaf-324	209	27	ifrs	ifrs	PROPN
gujaf-324	209	28	and	and	CCONJ
gujaf-324	209	29	a	a	DET
gujaf-324	209	30	negative	negative	ADJ
gujaf-324	209	31	association	association	NOUN
gujaf-324	209	32	between	between	ADP
gujaf-324	209	33	the	the	DET
gujaf-324	209	34	real	real	ADJ
gujaf-324	209	35	earnings	earning	NOUN
gujaf-324	209	36	management	management	NOUN
gujaf-324	209	37	and	and	CCONJ
gujaf-324	209	38	the	the	DET
gujaf-324	209	39	mandatory	mandatory	ADJ
gujaf-324	209	40	adoption	adoption	NOUN
gujaf-324	209	41	of	of	ADP
gujaf-324	209	42	ifrs	ifrs	PROPN
gujaf-324	209	43	.	.	PUNCT
gujaf-324	210	1	they	they	PRON
gujaf-324	210	2	concluded	conclude	VERB
gujaf-324	210	3	that	that	SCONJ
gujaf-324	210	4	earnings	earning	NOUN
gujaf-324	210	5	quality	quality	NOUN
gujaf-324	210	6	has	have	AUX
gujaf-324	210	7	improved	improve	VERB
gujaf-324	210	8	in	in	ADP
gujaf-324	210	9	the	the	DET
gujaf-324	210	10	post	post	ADJ
gujaf-324	210	11	-	-	ADJ
gujaf-324	210	12	ifrs	ifrs	ADJ
gujaf-324	210	13	period	period	NOUN
gujaf-324	210	14	in	in	ADP
gujaf-324	210	15	the	the	DET
gujaf-324	210	16	french	french	ADJ
gujaf-324	210	17	context	context	NOUN
gujaf-324	210	18	.	.	PUNCT
gujaf-324	211	1	in	in	ADP
gujaf-324	211	2	nigeria	nigeria	PROPN
gujaf-324	211	3	,	,	PUNCT
gujaf-324	211	4	many	many	ADJ
gujaf-324	211	5	studies	study	NOUN
gujaf-324	211	6	have	have	AUX
gujaf-324	211	7	examined	examine	VERB
gujaf-324	211	8	the	the	DET
gujaf-324	211	9	diverse	diverse	ADJ
gujaf-324	211	10	sectors	sector	NOUN
gujaf-324	211	11	of	of	ADP
gujaf-324	211	12	the	the	DET
gujaf-324	211	13	ngx	ngx	NOUN
gujaf-324	211	14	after	after	SCONJ
gujaf-324	211	15	they	they	PRON
gujaf-324	211	16	had	have	AUX
gujaf-324	211	17	fully	fully	ADV
gujaf-324	211	18	adopted	adopt	VERB
gujaf-324	211	19	ifrs	ifrs	NOUN
gujaf-324	211	20	which	which	PRON
gujaf-324	211	21	is	be	AUX
gujaf-324	211	22	believed	believe	VERB
gujaf-324	211	23	to	to	PART
gujaf-324	211	24	play	play	VERB
gujaf-324	211	25	an	an	DET
gujaf-324	211	26	effective	effective	ADJ
gujaf-324	211	27	role	role	NOUN
gujaf-324	211	28	in	in	ADP
gujaf-324	211	29	reducing	reduce	VERB
gujaf-324	211	30	earnings	earning	NOUN
gujaf-324	211	31	management	management	NOUN
gujaf-324	211	32	by	by	ADP
gujaf-324	211	33	limiting	limit	VERB
gujaf-324	211	34	opportunistic	opportunistic	ADJ
gujaf-324	211	35	management	management	NOUN
gujaf-324	211	36	discretions	discretion	NOUN
gujaf-324	211	37	(	(	PUNCT
gujaf-324	211	38	lopes	lope	NOUN
gujaf-324	211	39	,	,	PUNCT
gujaf-324	211	40	2018	2018	NUM
gujaf-324	211	41	)	)	PUNCT
gujaf-324	211	42	.	.	PUNCT
gujaf-324	212	1	however	however	ADV
gujaf-324	212	2	,	,	PUNCT
gujaf-324	212	3	the	the	DET
gujaf-324	212	4	studies	study	NOUN
gujaf-324	212	5	failed	fail	VERB
gujaf-324	212	6	to	to	PART
gujaf-324	212	7	examine	examine	VERB
gujaf-324	212	8	the	the	DET
gujaf-324	212	9	effect	effect	NOUN
gujaf-324	212	10	of	of	ADP
gujaf-324	212	11	the	the	DET
gujaf-324	212	12	new	new	ADJ
gujaf-324	212	13	accounting	accounting	NOUN
gujaf-324	212	14	regulatory	regulatory	ADJ
gujaf-324	212	15	reform	reform	NOUN
gujaf-324	212	16	,	,	PUNCT
gujaf-324	212	17	these	these	DET
gujaf-324	212	18	studies	study	NOUN
gujaf-324	212	19	include	include	VERB
gujaf-324	212	20	;	;	PUNCT
gujaf-324	213	1	abdulrahman	abdulrahman	PROPN
gujaf-324	213	2	,	,	PUNCT
gujaf-324	213	3	ahmed	ahmed	PROPN
gujaf-324	213	4	and	and	CCONJ
gujaf-324	213	5	koholga	koholga	PROPN
gujaf-324	213	6	(	(	PUNCT
gujaf-324	213	7	2018	2018	NUM
gujaf-324	213	8	)	)	PUNCT
gujaf-324	213	9	examined	examine	VERB
gujaf-324	213	10	financial	financial	ADJ
gujaf-324	213	11	reporting	reporting	NOUN
gujaf-324	213	12	quality	quality	NOUN
gujaf-324	213	13	and	and	CCONJ
gujaf-324	213	14	audit	audit	NOUN
gujaf-324	213	15	firm	firm	ADJ
gujaf-324	213	16	characteristics	characteristic	NOUN
gujaf-324	213	17	proxy	proxy	NOUN
gujaf-324	213	18	by	by	ADP
gujaf-324	213	19	auditor	auditor	NOUN
gujaf-324	213	20	’s	’s	PART
gujaf-324	213	21	independence	independence	NOUN
gujaf-324	213	22	,	,	PUNCT
gujaf-324	213	23	auditor	auditor	NOUN
gujaf-324	213	24	type	type	NOUN
gujaf-324	213	25	,	,	PUNCT
gujaf-324	213	26	audit	audit	NOUN
gujaf-324	213	27	firm	firm	ADJ
gujaf-324	213	28	tenure	tenure	NOUN
gujaf-324	213	29	,	,	PUNCT
gujaf-324	213	30	audit	audit	NOUN
gujaf-324	213	31	firm	firm	ADJ
gujaf-324	213	32	size	size	NOUN
gujaf-324	213	33	of	of	ADP
gujaf-324	213	34	listed	list	VERB
gujaf-324	213	35	insurance	insurance	NOUN
gujaf-324	213	36	companies	company	NOUN
gujaf-324	213	37	in	in	ADP
gujaf-324	213	38	nigeria	nigeria	PROPN
gujaf-324	213	39	for	for	ADP
gujaf-324	213	40	the	the	DET
gujaf-324	213	41	period	period	NOUN
gujaf-324	213	42	2008	2008	NUM
gujaf-324	213	43	–	–	PUNCT
gujaf-324	213	44	2016	2016	NUM
gujaf-324	213	45	.	.	PUNCT
gujaf-324	214	1	the	the	DET
gujaf-324	214	2	results	result	NOUN
gujaf-324	214	3	of	of	ADP
gujaf-324	214	4	the	the	DET
gujaf-324	214	5	multiple	multiple	ADJ
gujaf-324	214	6	regression	regression	NOUN
gujaf-324	214	7	revealed	reveal	VERB
gujaf-324	214	8	audit	audit	NOUN
gujaf-324	214	9	firm	firm	ADJ
gujaf-324	214	10	size	size	NOUN
gujaf-324	214	11	and	and	CCONJ
gujaf-324	214	12	auditor	auditor	NOUN
gujaf-324	214	13	’s	’s	PART
gujaf-324	214	14	independence	independence	NOUN
gujaf-324	214	15	as	as	ADP
gujaf-324	214	16	positive	positive	ADJ
gujaf-324	214	17	and	and	CCONJ
gujaf-324	214	18	significant	significant	ADJ
gujaf-324	214	19	,	,	PUNCT
gujaf-324	214	20	audit	audit	NOUN
gujaf-324	214	21	firm	firm	ADJ
gujaf-324	214	22	tenure	tenure	NOUN
gujaf-324	214	23	as	as	ADP
gujaf-324	214	24	positive	positive	ADJ
gujaf-324	214	25	and	and	CCONJ
gujaf-324	214	26	insignificant	insignificant	ADJ
gujaf-324	214	27	and	and	CCONJ
gujaf-324	214	28	auditors	auditor	NOUN
gujaf-324	214	29	type	type	VERB
gujaf-324	214	30	as	as	ADV
gujaf-324	214	31	negative	negative	ADJ
gujaf-324	214	32	but	but	CCONJ
gujaf-324	214	33	significant	significant	ADJ
gujaf-324	214	34	relationship	relationship	NOUN
gujaf-324	214	35	with	with	ADP
gujaf-324	214	36	financial	financial	ADJ
gujaf-324	214	37	reporting	reporting	NOUN
gujaf-324	214	38	quality	quality	NOUN
gujaf-324	214	39	.	.	PUNCT
gujaf-324	215	1	usman	usman	PROPN
gujaf-324	215	2	(	(	PUNCT
gujaf-324	215	3	2014	2014	NUM
gujaf-324	215	4	)	)	PUNCT
gujaf-324	215	5	investigated	investigate	VERB
gujaf-324	215	6	the	the	DET
gujaf-324	215	7	impact	impact	NOUN
gujaf-324	215	8	of	of	ADP
gujaf-324	215	9	audit	audit	NOUN
gujaf-324	215	10	attributes	attribute	VERB
gujaf-324	215	11	on	on	ADP
gujaf-324	215	12	the	the	DET
gujaf-324	215	13	financial	financial	ADJ
gujaf-324	215	14	reporting	reporting	NOUN
gujaf-324	215	15	quality	quality	NOUN
gujaf-324	215	16	of	of	ADP
gujaf-324	215	17	quoted	quote	VERB
gujaf-324	215	18	food	food	NOUN
gujaf-324	215	19	and	and	CCONJ
gujaf-324	215	20	beverages	beverage	NOUN
gujaf-324	215	21	firms	firm	NOUN
gujaf-324	215	22	in	in	ADP
gujaf-324	215	23	nigeria	nigeria	PROPN
gujaf-324	215	24	.	.	PUNCT
gujaf-324	216	1	a	a	DET
gujaf-324	216	2	sample	sample	NOUN
gujaf-324	216	3	of	of	ADP
gujaf-324	216	4	fifteen	fifteen	NUM
gujaf-324	216	5	(	(	PUNCT
gujaf-324	216	6	15	15	NUM
gujaf-324	216	7	)	)	PUNCT
gujaf-324	216	8	firms	firm	NOUN
gujaf-324	216	9	for	for	ADP
gujaf-324	216	10	a	a	DET
gujaf-324	216	11	period	period	NOUN
gujaf-324	216	12	of	of	ADP
gujaf-324	216	13	six	six	NUM
gujaf-324	216	14	years	year	NOUN
gujaf-324	216	15	(	(	PUNCT
gujaf-324	216	16	2008	2008	NUM
gujaf-324	216	17	-	-	SYM
gujaf-324	216	18	2013	2013	NUM
gujaf-324	216	19	)	)	PUNCT
gujaf-324	216	20	and	and	CCONJ
gujaf-324	216	21	the	the	DET
gujaf-324	216	22	regression	regression	NOUN
gujaf-324	216	23	analysis	analysis	NOUN
gujaf-324	216	24	revealed	reveal	VERB
gujaf-324	216	25	a	a	DET
gujaf-324	216	26	significant	significant	ADJ
gujaf-324	216	27	positive	positive	ADJ
gujaf-324	216	28	relationship	relationship	NOUN
gujaf-324	216	29	between	between	ADP
gujaf-324	216	30	audit	audit	NOUN
gujaf-324	216	31	attributes	attribute	NOUN
gujaf-324	216	32	and	and	CCONJ
gujaf-324	216	33	financial	financial	ADJ
gujaf-324	216	34	reporting	reporting	NOUN
gujaf-324	216	35	.	.	PUNCT
gujaf-324	217	1	specifically	specifically	ADV
gujaf-324	217	2	,	,	PUNCT
gujaf-324	217	3	the	the	DET
gujaf-324	217	4	study	study	NOUN
gujaf-324	217	5	found	find	VERB
gujaf-324	217	6	that	that	SCONJ
gujaf-324	217	7	auditor	auditor	NOUN
gujaf-324	217	8	size	size	NOUN
gujaf-324	217	9	,	,	PUNCT
gujaf-324	217	10	audit	audit	NOUN
gujaf-324	217	11	delay	delay	NOUN
gujaf-324	217	12	and	and	CCONJ
gujaf-324	217	13	auditor	auditor	NOUN
gujaf-324	217	14	remuneration	remuneration	NOUN
gujaf-324	217	15	have	have	VERB
gujaf-324	217	16	a	a	DET
gujaf-324	217	17	significant	significant	ADJ
gujaf-324	217	18	positive	positive	ADJ
gujaf-324	217	19	impact	impact	NOUN
gujaf-324	217	20	on	on	ADP
gujaf-324	217	21	the	the	DET
gujaf-324	217	22	quality	quality	NOUN
gujaf-324	217	23	of	of	ADP
gujaf-324	217	24	financial	financial	ADJ
gujaf-324	217	25	report	report	NOUN
gujaf-324	217	26	of	of	ADP
gujaf-324	217	27	the	the	DET
gujaf-324	217	28	sample	sample	NOUN
gujaf-324	217	29	firms	firm	NOUN
gujaf-324	217	30	while	while	SCONJ
gujaf-324	217	31	auditor	auditor	NOUN
gujaf-324	217	32	rotation	rotation	NOUN
gujaf-324	217	33	has	have	VERB
gujaf-324	217	34	no	no	DET
gujaf-324	217	35	significant	significant	ADJ
gujaf-324	217	36	impact	impact	NOUN
gujaf-324	217	37	on	on	ADP
gujaf-324	217	38	the	the	DET
gujaf-324	217	39	financial	financial	ADJ
gujaf-324	217	40	reporting	reporting	NOUN
gujaf-324	217	41	quality	quality	NOUN
gujaf-324	217	42	of	of	ADP
gujaf-324	217	43	the	the	DET
gujaf-324	217	44	sample	sample	NOUN
gujaf-324	217	45	firms	firm	NOUN
gujaf-324	217	46	.	.	PUNCT
gujaf-324	218	1	the	the	DET
gujaf-324	218	2	study	study	NOUN
gujaf-324	218	3	recommended	recommend	VERB
gujaf-324	218	4	that	that	SCONJ
gujaf-324	218	5	the	the	DET
gujaf-324	218	6	regulators	regulator	NOUN
gujaf-324	218	7	(	(	PUNCT
gujaf-324	218	8	sec	sec	PROPN
gujaf-324	218	9	)	)	PUNCT
gujaf-324	218	10	of	of	ADP
gujaf-324	218	11	the	the	DET
gujaf-324	218	12	listed	list	VERB
gujaf-324	218	13	companies	company	NOUN
gujaf-324	218	14	in	in	ADP
gujaf-324	218	15	nigeria	nigeria	PROPN
gujaf-324	218	16	should	should	AUX
gujaf-324	218	17	emphasize	emphasize	VERB
gujaf-324	218	18	and	and	CCONJ
gujaf-324	218	19	encourage	encourage	VERB
gujaf-324	218	20	the	the	DET
gujaf-324	218	21	use	use	NOUN
gujaf-324	218	22	of	of	ADP
gujaf-324	218	23	audit	audit	NOUN
gujaf-324	218	24	quality	quality	NOUN
gujaf-324	218	25	attributes	attribute	NOUN
gujaf-324	218	26	;	;	PUNCT
gujaf-324	218	27	especially	especially	ADV
gujaf-324	218	28	the	the	DET
gujaf-324	218	29	auditor	auditor	NOUN
gujaf-324	218	30	’s	’s	PART
gujaf-324	218	31	size	size	NOUN
gujaf-324	218	32	,	,	PUNCT
gujaf-324	218	33	audit	audit	NOUN
gujaf-324	218	34	delay	delay	NOUN
gujaf-324	218	35	and	and	CCONJ
gujaf-324	218	36	auditor	auditor	NOUN
gujaf-324	218	37	remunerations	remuneration	NOUN
gujaf-324	218	38	.	.	PUNCT
gujaf-324	219	1	ahmed	ahmed	PROPN
gujaf-324	219	2	et	et	PROPN
gujaf-324	219	3	al	al	PROPN
gujaf-324	219	4	(	(	PUNCT
gujaf-324	219	5	2018	2018	NUM
gujaf-324	219	6	)	)	PUNCT
gujaf-324	219	7	examined	examine	VERB
gujaf-324	219	8	audit	audit	NOUN
gujaf-324	219	9	quality	quality	NOUN
gujaf-324	219	10	and	and	CCONJ
gujaf-324	219	11	earnings	earning	NOUN
gujaf-324	219	12	manipulation	manipulation	NOUN
gujaf-324	219	13	using	use	VERB
gujaf-324	219	14	a	a	DET
gujaf-324	219	15	sample	sample	NOUN
gujaf-324	219	16	of	of	ADP
gujaf-324	219	17	10	10	NUM
gujaf-324	219	18	listed	list	VERB
gujaf-324	219	19	deposit	deposit	NOUN
gujaf-324	219	20	money	money	NOUN
gujaf-324	219	21	banks	bank	NOUN
gujaf-324	219	22	in	in	ADP
gujaf-324	219	23	nigeria	nigeria	PROPN
gujaf-324	219	24	for	for	ADP
gujaf-324	219	25	the	the	DET
gujaf-324	219	26	period	period	NOUN
gujaf-324	219	27	2012	2012	NUM
gujaf-324	219	28	to	to	ADP
gujaf-324	219	29	2016	2016	NUM
gujaf-324	219	30	.	.	PUNCT
gujaf-324	220	1	earnings	earning	NOUN
gujaf-324	220	2	management	management	NOUN
gujaf-324	220	3	was	be	AUX
gujaf-324	220	4	proxy	proxy	VERB
gujaf-324	220	5	by	by	ADP
gujaf-324	220	6	total	total	ADJ
gujaf-324	220	7	accruals	accrual	NOUN
gujaf-324	220	8	and	and	CCONJ
gujaf-324	220	9	loan	loan	NOUN
gujaf-324	220	10	loss	loss	NOUN
gujaf-324	220	11	provision	provision	NOUN
gujaf-324	220	12	while	while	SCONJ
gujaf-324	220	13	the	the	DET
gujaf-324	220	14	independent	independent	ADJ
gujaf-324	220	15	variable	variable	ADJ
gujaf-324	220	16	audit	audit	NOUN
gujaf-324	220	17	quality	quality	NOUN
gujaf-324	220	18	was	be	AUX
gujaf-324	220	19	proxy	proxy	VERB
gujaf-324	220	20	by	by	ADP
gujaf-324	220	21	audit	audit	NOUN
gujaf-324	220	22	fee	fee	NOUN
gujaf-324	220	23	,	,	PUNCT
gujaf-324	220	24	non	non	ADJ
gujaf-324	220	25	-	-	ADJ
gujaf-324	220	26	audit	audit	ADJ
gujaf-324	220	27	fee	fee	NOUN
gujaf-324	220	28	,	,	PUNCT
gujaf-324	220	29	joint	joint	ADJ
gujaf-324	220	30	audit	audit	NOUN
gujaf-324	220	31	fee	fee	NOUN
gujaf-324	220	32	,	,	PUNCT
gujaf-324	220	33	audit	audit	NOUN
gujaf-324	220	34	firm	firm	ADJ
gujaf-324	220	35	tenure	tenure	NOUN
gujaf-324	220	36	which	which	PRON
gujaf-324	220	37	showed	show	VERB
gujaf-324	220	38	a	a	DET
gujaf-324	220	39	positive	positive	ADJ
gujaf-324	220	40	but	but	CCONJ
gujaf-324	220	41	not	not	PART
gujaf-324	220	42	significant	significant	ADJ
gujaf-324	220	43	relationship	relationship	NOUN
gujaf-324	220	44	while	while	SCONJ
gujaf-324	220	45	audit	audit	NOUN
gujaf-324	220	46	partner	partner	NOUN
gujaf-324	220	47	rotation	rotation	NOUN
gujaf-324	220	48	and	and	CCONJ
gujaf-324	220	49	board	board	NOUN
gujaf-324	220	50	independence	independence	NOUN
gujaf-324	220	51	revealed	reveal	VERB
gujaf-324	220	52	a	a	DET
gujaf-324	220	53	negative	negative	ADJ
gujaf-324	220	54	and	and	CCONJ
gujaf-324	220	55	not	not	PART
gujaf-324	220	56	significant	significant	ADJ
gujaf-324	220	57	relationship	relationship	NOUN
gujaf-324	220	58	.	.	PUNCT
gujaf-324	221	1	the	the	DET
gujaf-324	221	2	studies	study	NOUN
gujaf-324	221	3	also	also	ADV
gujaf-324	221	4	failed	fail	VERB
gujaf-324	221	5	to	to	PART
gujaf-324	221	6	address	address	VERB
gujaf-324	221	7	the	the	DET
gujaf-324	221	8	earnings	earning	NOUN
gujaf-324	221	9	management	management	NOUN
gujaf-324	221	10	proxy	proxy	NOUN
gujaf-324	221	11	real	real	ADJ
gujaf-324	221	12	earning	earning	NOUN
gujaf-324	221	13	management	management	NOUN
gujaf-324	221	14	which	which	DET
gujaf-324	221	15	studies	study	NOUN
gujaf-324	221	16	(	(	PUNCT
gujaf-324	221	17	such	such	ADJ
gujaf-324	221	18	as	as	ADP
gujaf-324	221	19	;	;	PUNCT
gujaf-324	221	20	mohammed	mohammed	PROPN
gujaf-324	221	21	,	,	PUNCT
gujaf-324	221	22	yahaya	yahaya	PROPN
gujaf-324	221	23	&	&	CCONJ
gujaf-324	221	24	zakariya	zakariya	PROPN
gujaf-324	221	25	,	,	PUNCT
gujaf-324	221	26	2022	2022	NUM
gujaf-324	221	27	,	,	PUNCT
gujaf-324	221	28	alareeni	alareeni	NOUN
gujaf-324	221	29	&	&	CCONJ
gujaf-324	221	30	alghamdi	alghamdi	NOUN
gujaf-324	221	31	,	,	PUNCT
gujaf-324	221	32	2017	2017	NUM
gujaf-324	221	33	;	;	PUNCT
gujaf-324	221	34	roychowdhury	roychowdhury	NOUN
gujaf-324	221	35	,	,	PUNCT
gujaf-324	221	36	2006	2006	NUM
gujaf-324	221	37	;	;	PUNCT
gujaf-324	221	38	and	and	CCONJ
gujaf-324	221	39	ali	ali	PROPN
gujaf-324	221	40	and	and	CCONJ
gujaf-324	221	41	karmardin	karmardin	VERB
gujaf-324	221	42	2018	2018	NUM
gujaf-324	221	43	)	)	PUNCT
gujaf-324	221	44	have	have	AUX
gujaf-324	221	45	shown	show	VERB
gujaf-324	221	46	its	its	PRON
gujaf-324	221	47	preference	preference	NOUN
gujaf-324	221	48	by	by	ADP
gujaf-324	221	49	many	many	ADJ
gujaf-324	221	50	mangers	manger	NOUN
gujaf-324	221	51	.	.	PUNCT
gujaf-324	222	1	mohammed	mohammed	PROPN
gujaf-324	222	2	,	,	PUNCT
gujaf-324	222	3	yahaya	yahaya	NOUN
gujaf-324	222	4	and	and	CCONJ
gujaf-324	222	5	zakariya	zakariya	PROPN
gujaf-324	222	6	(	(	PUNCT
gujaf-324	222	7	2022	2022	NUM
gujaf-324	222	8	)	)	PUNCT
gujaf-324	222	9	,	,	PUNCT
gujaf-324	222	10	examined	examine	VERB
gujaf-324	222	11	the	the	DET
gujaf-324	222	12	relationship	relationship	NOUN
gujaf-324	222	13	between	between	ADP
gujaf-324	222	14	audit	audit	NOUN
gujaf-324	222	15	big4	big4	NOUN
gujaf-324	222	16	and	and	CCONJ
gujaf-324	222	17	audit	audit	NOUN
gujaf-324	222	18	tenure	tenure	NOUN
gujaf-324	222	19	on	on	ADP
gujaf-324	222	20	rem	rem	PROPN
gujaf-324	222	21	of	of	ADP
gujaf-324	222	22	76	76	NUM
gujaf-324	222	23	listed	list	VERB
gujaf-324	222	24	non	non	ADJ
gujaf-324	222	25	-	-	ADJ
gujaf-324	222	26	financial	financial	ADJ
gujaf-324	222	27	firms	firm	NOUN
gujaf-324	222	28	in	in	ADP
gujaf-324	222	29	nigeria	nigeria	PROPN
gujaf-324	222	30	using	use	VERB
gujaf-324	222	31	a	a	DET
gujaf-324	222	32	10	10	NUM
gujaf-324	222	33	-	-	PUNCT
gujaf-324	222	34	year	year	NOUN
gujaf-324	222	35	data	datum	NOUN
gujaf-324	222	36	for	for	ADP
gujaf-324	222	37	the	the	DET
gujaf-324	222	38	period	period	NOUN
gujaf-324	222	39	2010	2010	NUM
gujaf-324	222	40	to	to	ADP
gujaf-324	222	41	2019	2019	NUM
gujaf-324	222	42	.	.	PUNCT
gujaf-324	223	1	the	the	DET
gujaf-324	223	2	modified	modified	ADJ
gujaf-324	223	3	roychowdhury	roychowdhury	NOUN
gujaf-324	223	4	(	(	PUNCT
gujaf-324	223	5	2006	2006	NUM
gujaf-324	223	6	)	)	PUNCT
gujaf-324	223	7	models	model	NOUN
gujaf-324	223	8	were	be	AUX
gujaf-324	223	9	used	use	VERB
gujaf-324	223	10	to	to	PART
gujaf-324	223	11	measure	measure	VERB
gujaf-324	223	12	rem	rem	VERB
gujaf-324	223	13	.	.	PUNCT
gujaf-324	224	1	the	the	DET
gujaf-324	224	2	results	result	NOUN
gujaf-324	224	3	indicated	indicate	VERB
gujaf-324	224	4	that	that	SCONJ
gujaf-324	224	5	audit	audit	NOUN
gujaf-324	224	6	big4	big4	NOUN
gujaf-324	224	7	shows	show	VERB
gujaf-324	224	8	significant	significant	ADJ
gujaf-324	224	9	positive	positive	ADJ
gujaf-324	224	10	effects	effect	NOUN
gujaf-324	224	11	on	on	ADP
gujaf-324	224	12	gusau	gusau	ADJ
gujaf-324	224	13	journal	journal	NOUN
gujaf-324	224	14	of	of	ADP
gujaf-324	224	15	accounting	accounting	NOUN
gujaf-324	224	16	and	and	CCONJ
gujaf-324	224	17	finance	finance	NOUN
gujaf-324	224	18	,	,	PUNCT
gujaf-324	224	19	vol	vol	NOUN
gujaf-324	224	20	.	.	PROPN
gujaf-324	224	21	5	5	NUM
gujaf-324	224	22	,	,	PUNCT
gujaf-324	224	23	issue	issue	NOUN
gujaf-324	224	24	2	2	NUM
gujaf-324	224	25	,	,	PUNCT
gujaf-324	224	26	october	october	PROPN
gujaf-324	224	27	,	,	PUNCT
gujaf-324	224	28	2024	2024	NUM
gujaf-324	224	29	210	210	NUM
gujaf-324	224	30	real	real	ADJ
gujaf-324	224	31	earnings	earning	NOUN
gujaf-324	224	32	management	management	NOUN
gujaf-324	224	33	.	.	PUNCT
gujaf-324	225	1	however	however	ADV
gujaf-324	225	2	,	,	PUNCT
gujaf-324	225	3	audit	audit	NOUN
gujaf-324	225	4	tenure	tenure	NOUN
gujaf-324	225	5	shows	show	VERB
gujaf-324	225	6	in	in	ADP
gujaf-324	225	7	significant	significant	ADJ
gujaf-324	225	8	adverse	adverse	ADJ
gujaf-324	225	9	effects	effect	NOUN
gujaf-324	225	10	on	on	ADP
gujaf-324	225	11	real	real	ADJ
gujaf-324	225	12	earnings	earning	NOUN
gujaf-324	225	13	management	management	NOUN
gujaf-324	225	14	.	.	PUNCT
gujaf-324	226	1	hence	hence	ADV
gujaf-324	226	2	,	,	PUNCT
gujaf-324	226	3	the	the	DET
gujaf-324	226	4	study	study	NOUN
gujaf-324	226	5	concluded	conclude	VERB
gujaf-324	226	6	that	that	SCONJ
gujaf-324	226	7	audit	audit	NOUN
gujaf-324	226	8	big4	big4	NOUN
gujaf-324	226	9	is	be	AUX
gujaf-324	226	10	important	important	ADJ
gujaf-324	226	11	in	in	ADP
gujaf-324	226	12	moderating	moderate	VERB
gujaf-324	226	13	real	real	ADJ
gujaf-324	226	14	earnings	earning	NOUN
gujaf-324	226	15	management	management	NOUN
gujaf-324	226	16	in	in	ADP
gujaf-324	226	17	the	the	DET
gujaf-324	226	18	non	non	ADJ
gujaf-324	226	19	-	-	ADJ
gujaf-324	226	20	financial	financial	ADJ
gujaf-324	226	21	companies	company	NOUN
gujaf-324	226	22	in	in	ADP
gujaf-324	226	23	nigeria	nigeria	PROPN
gujaf-324	226	24	.	.	PUNCT
gujaf-324	227	1	ishaku	ishaku	PROPN
gujaf-324	227	2	,	,	PUNCT
gujaf-324	227	3	musa	musa	PROPN
gujaf-324	227	4	and	and	CCONJ
gujaf-324	227	5	garba	garba	PROPN
gujaf-324	227	6	(	(	PUNCT
gujaf-324	227	7	2020	2020	NUM
gujaf-324	227	8	)	)	PUNCT
gujaf-324	227	9	,	,	PUNCT
gujaf-324	227	10	examined	examine	VERB
gujaf-324	227	11	the	the	DET
gujaf-324	227	12	impact	impact	NOUN
gujaf-324	227	13	of	of	ADP
gujaf-324	227	14	audit	audit	NOUN
gujaf-324	227	15	quality	quality	NOUN
gujaf-324	227	16	on	on	ADP
gujaf-324	227	17	the	the	DET
gujaf-324	227	18	firm	firm	ADJ
gujaf-324	227	19	value	value	NOUN
gujaf-324	227	20	of	of	ADP
gujaf-324	227	21	listed	list	VERB
gujaf-324	227	22	insurance	insurance	NOUN
gujaf-324	227	23	companies	company	NOUN
gujaf-324	227	24	in	in	ADP
gujaf-324	227	25	nigeria	nigeria	PROPN
gujaf-324	227	26	,	,	PUNCT
gujaf-324	227	27	the	the	DET
gujaf-324	227	28	results	result	NOUN
gujaf-324	227	29	revealed	reveal	VERB
gujaf-324	227	30	:	:	PUNCT
gujaf-324	227	31	audit	audit	NOUN
gujaf-324	227	32	firm	firm	ADJ
gujaf-324	227	33	size	size	NOUN
gujaf-324	227	34	(	(	PUNCT
gujaf-324	227	35	afs	afs	NOUN
gujaf-324	227	36	)	)	PUNCT
gujaf-324	227	37	has	have	VERB
gujaf-324	227	38	a	a	DET
gujaf-324	227	39	negative	negative	ADJ
gujaf-324	227	40	relationship	relationship	NOUN
gujaf-324	227	41	with	with	ADP
gujaf-324	227	42	firm	firm	ADJ
gujaf-324	227	43	value	value	NOUN
gujaf-324	227	44	,	,	PUNCT
gujaf-324	227	45	and	and	CCONJ
gujaf-324	227	46	the	the	DET
gujaf-324	227	47	relationship	relationship	NOUN
gujaf-324	227	48	is	be	AUX
gujaf-324	227	49	not	not	PART
gujaf-324	227	50	statistically	statistically	ADV
gujaf-324	227	51	significant	significant	ADJ
gujaf-324	227	52	.	.	PUNCT
gujaf-324	228	1	audit	audit	NOUN
gujaf-324	228	2	firm	firm	ADJ
gujaf-324	228	3	tenure	tenure	NOUN
gujaf-324	228	4	(	(	PUNCT
gujaf-324	228	5	aft	aft	PROPN
gujaf-324	228	6	)	)	PUNCT
gujaf-324	228	7	has	have	VERB
gujaf-324	228	8	a	a	DET
gujaf-324	228	9	negative	negative	ADJ
gujaf-324	228	10	relationship	relationship	NOUN
gujaf-324	228	11	with	with	ADP
gujaf-324	228	12	firm	firm	ADJ
gujaf-324	228	13	value	value	NOUN
gujaf-324	228	14	,	,	PUNCT
gujaf-324	228	15	and	and	CCONJ
gujaf-324	228	16	the	the	DET
gujaf-324	228	17	relationship	relationship	NOUN
gujaf-324	228	18	is	be	AUX
gujaf-324	228	19	not	not	PART
gujaf-324	228	20	statistically	statistically	ADV
gujaf-324	228	21	significant	significant	ADJ
gujaf-324	228	22	.	.	PUNCT
gujaf-324	229	1	audit	audit	NOUN
gujaf-324	229	2	fees	fee	NOUN
gujaf-324	229	3	(	(	PUNCT
gujaf-324	229	4	afees	afees	PROPN
gujaf-324	229	5	)	)	PUNCT
gujaf-324	229	6	have	have	VERB
gujaf-324	229	7	a	a	DET
gujaf-324	229	8	positive	positive	ADJ
gujaf-324	229	9	and	and	CCONJ
gujaf-324	229	10	statistically	statistically	ADV
gujaf-324	229	11	significant	significant	ADJ
gujaf-324	229	12	effect	effect	NOUN
gujaf-324	229	13	on	on	ADP
gujaf-324	229	14	firm	firm	ADJ
gujaf-324	229	15	value	value	NOUN
gujaf-324	229	16	.	.	PUNCT
gujaf-324	230	1	however	however	ADV
gujaf-324	230	2	,	,	PUNCT
gujaf-324	230	3	firm	firm	ADJ
gujaf-324	230	4	size	size	NOUN
gujaf-324	230	5	has	have	VERB
gujaf-324	230	6	a	a	DET
gujaf-324	230	7	positive	positive	ADJ
gujaf-324	230	8	and	and	CCONJ
gujaf-324	230	9	significant	significant	ADJ
gujaf-324	230	10	relationship	relationship	NOUN
gujaf-324	230	11	with	with	ADP
gujaf-324	230	12	firm	firm	ADJ
gujaf-324	230	13	value	value	NOUN
gujaf-324	230	14	,	,	PUNCT
gujaf-324	230	15	firm	firm	ADJ
gujaf-324	230	16	age	age	NOUN
gujaf-324	230	17	has	have	VERB
gujaf-324	230	18	a	a	DET
gujaf-324	230	19	negative	negative	ADJ
gujaf-324	230	20	but	but	CCONJ
gujaf-324	230	21	not	not	PART
gujaf-324	230	22	statistically	statistically	ADV
gujaf-324	230	23	significant	significant	ADJ
gujaf-324	230	24	effect	effect	NOUN
gujaf-324	230	25	on	on	ADP
gujaf-324	230	26	firm	firm	NOUN
gujaf-324	230	27	.	.	PUNCT
gujaf-324	231	1	the	the	DET
gujaf-324	231	2	study	study	NOUN
gujaf-324	231	3	recommended	recommend	VERB
gujaf-324	231	4	that	that	SCONJ
gujaf-324	231	5	insurance	insurance	NOUN
gujaf-324	231	6	companies	company	NOUN
gujaf-324	231	7	should	should	AUX
gujaf-324	231	8	employ	employ	VERB
gujaf-324	231	9	the	the	DET
gujaf-324	231	10	services	service	NOUN
gujaf-324	231	11	of	of	ADP
gujaf-324	231	12	the	the	DET
gujaf-324	231	13	big	big	ADJ
gujaf-324	231	14	four	four	NUM
gujaf-324	231	15	auditors	auditor	NOUN
gujaf-324	231	16	to	to	PART
gujaf-324	231	17	enhance	enhance	VERB
gujaf-324	231	18	their	their	PRON
gujaf-324	231	19	financial	financial	ADJ
gujaf-324	231	20	report	report	NOUN
gujaf-324	231	21	credibility	credibility	NOUN
gujaf-324	231	22	.	.	PUNCT
gujaf-324	232	1	agency	agency	NOUN
gujaf-324	232	2	theory	theory	NOUN
gujaf-324	232	3	the	the	DET
gujaf-324	232	4	principal	principal	ADJ
gujaf-324	232	5	-	-	PUNCT
gujaf-324	232	6	agent	agent	NOUN
gujaf-324	232	7	relationship	relationship	NOUN
gujaf-324	232	8	,	,	PUNCT
gujaf-324	232	9	in	in	ADP
gujaf-324	232	10	which	which	PRON
gujaf-324	232	11	the	the	DET
gujaf-324	232	12	principals	principal	NOUN
gujaf-324	232	13	(	(	PUNCT
gujaf-324	232	14	shareholders	shareholder	NOUN
gujaf-324	232	15	)	)	PUNCT
gujaf-324	232	16	act	act	NOUN
gujaf-324	232	17	on	on	ADP
gujaf-324	232	18	behalf	behalf	NOUN
gujaf-324	232	19	of	of	ADP
gujaf-324	232	20	the	the	DET
gujaf-324	232	21	agent	agent	NOUN
gujaf-324	232	22	(	(	PUNCT
gujaf-324	232	23	management	management	NOUN
gujaf-324	232	24	)	)	PUNCT
gujaf-324	232	25	,	,	PUNCT
gujaf-324	232	26	is	be	AUX
gujaf-324	232	27	explained	explain	VERB
gujaf-324	232	28	by	by	ADP
gujaf-324	232	29	the	the	DET
gujaf-324	232	30	agency	agency	NOUN
gujaf-324	232	31	theory	theory	NOUN
gujaf-324	232	32	.	.	PUNCT
gujaf-324	233	1	jensen	jensen	PROPN
gujaf-324	233	2	and	and	CCONJ
gujaf-324	233	3	meckling	meckling	NOUN
gujaf-324	233	4	(	(	PUNCT
gujaf-324	233	5	1976	1976	NUM
gujaf-324	233	6	)	)	PUNCT
gujaf-324	233	7	state	state	NOUN
gujaf-324	233	8	that	that	SCONJ
gujaf-324	233	9	the	the	DET
gujaf-324	233	10	information	information	NOUN
gujaf-324	233	11	asymmetry	asymmetry	NOUN
gujaf-324	233	12	created	create	VERB
gujaf-324	233	13	by	by	ADP
gujaf-324	233	14	agents	agent	NOUN
gujaf-324	233	15	possessing	possess	VERB
gujaf-324	233	16	more	more	ADJ
gujaf-324	233	17	information	information	NOUN
gujaf-324	233	18	than	than	ADP
gujaf-324	233	19	principals	principal	NOUN
gujaf-324	233	20	can	can	AUX
gujaf-324	233	21	have	have	AUX
gujaf-324	233	22	a	a	DET
gujaf-324	233	23	negative	negative	ADJ
gujaf-324	233	24	effect	effect	NOUN
gujaf-324	233	25	on	on	ADP
gujaf-324	233	26	the	the	DET
gujaf-324	233	27	principals	principal	NOUN
gujaf-324	233	28	,	,	PUNCT
gujaf-324	233	29	as	as	SCONJ
gujaf-324	233	30	the	the	DET
gujaf-324	233	31	agent	agent	NOUN
gujaf-324	233	32	may	may	AUX
gujaf-324	233	33	provide	provide	VERB
gujaf-324	233	34	information	information	NOUN
gujaf-324	233	35	that	that	PRON
gujaf-324	233	36	could	could	AUX
gujaf-324	233	37	mislead	mislead	VERB
gujaf-324	233	38	the	the	DET
gujaf-324	233	39	principal	principal	NOUN
gujaf-324	233	40	.	.	PUNCT
gujaf-324	234	1	it	it	PRON
gujaf-324	234	2	describes	describe	VERB
gujaf-324	234	3	the	the	DET
gujaf-324	234	4	bonus	bonus	NOUN
gujaf-324	234	5	hypothesis	hypothesis	NOUN
gujaf-324	234	6	school	school	NOUN
gujaf-324	234	7	of	of	ADP
gujaf-324	234	8	thought	thought	NOUN
gujaf-324	234	9	of	of	ADP
gujaf-324	234	10	the	the	DET
gujaf-324	234	11	agency	agency	NOUN
gujaf-324	234	12	theory	theory	NOUN
gujaf-324	234	13	.	.	PUNCT
gujaf-324	235	1	the	the	DET
gujaf-324	235	2	separation	separation	NOUN
gujaf-324	235	3	of	of	ADP
gujaf-324	235	4	ownership	ownership	NOUN
gujaf-324	235	5	and	and	CCONJ
gujaf-324	235	6	management	management	NOUN
gujaf-324	235	7	is	be	AUX
gujaf-324	235	8	a	a	DET
gujaf-324	235	9	requirement	requirement	NOUN
gujaf-324	235	10	for	for	ADP
gujaf-324	235	11	public	public	ADJ
gujaf-324	235	12	firms	firm	NOUN
gujaf-324	235	13	such	such	ADJ
gujaf-324	235	14	as	as	ADP
gujaf-324	235	15	listed	list	VERB
gujaf-324	235	16	manufacturing	manufacturing	NOUN
gujaf-324	235	17	firms	firm	NOUN
gujaf-324	235	18	in	in	ADP
gujaf-324	235	19	nigeria	nigeria	PROPN
gujaf-324	235	20	,	,	PUNCT
gujaf-324	235	21	this	this	PRON
gujaf-324	235	22	is	be	AUX
gujaf-324	235	23	to	to	PART
gujaf-324	235	24	ensure	ensure	VERB
gujaf-324	235	25	transparency	transparency	NOUN
gujaf-324	235	26	.	.	PUNCT
gujaf-324	236	1	this	this	PRON
gujaf-324	236	2	is	be	AUX
gujaf-324	236	3	also	also	ADV
gujaf-324	236	4	responsible	responsible	ADJ
gujaf-324	236	5	for	for	ADP
gujaf-324	236	6	the	the	DET
gujaf-324	236	7	conflict	conflict	NOUN
gujaf-324	236	8	of	of	ADP
gujaf-324	236	9	interest	interest	NOUN
gujaf-324	236	10	among	among	ADP
gujaf-324	236	11	different	different	ADJ
gujaf-324	236	12	stakeholders	stakeholder	NOUN
gujaf-324	236	13	of	of	ADP
gujaf-324	236	14	the	the	DET
gujaf-324	236	15	company	company	NOUN
gujaf-324	236	16	.	.	PUNCT
gujaf-324	237	1	an	an	DET
gujaf-324	237	2	audit	audit	NOUN
gujaf-324	237	3	can	can	AUX
gujaf-324	237	4	be	be	AUX
gujaf-324	237	5	used	use	VERB
gujaf-324	237	6	to	to	PART
gujaf-324	237	7	monitor	monitor	VERB
gujaf-324	237	8	whether	whether	SCONJ
gujaf-324	237	9	the	the	DET
gujaf-324	237	10	agents	agent	NOUN
gujaf-324	237	11	are	be	AUX
gujaf-324	237	12	acting	act	VERB
gujaf-324	237	13	in	in	ADP
gujaf-324	237	14	the	the	DET
gujaf-324	237	15	shareholders	shareholder	NOUN
gujaf-324	237	16	'	'	PART
gujaf-324	237	17	best	good	ADJ
gujaf-324	237	18	interests	interest	NOUN
gujaf-324	237	19	or	or	CCONJ
gujaf-324	237	20	to	to	PART
gujaf-324	237	21	try	try	VERB
gujaf-324	237	22	to	to	PART
gujaf-324	237	23	protect	protect	VERB
gujaf-324	237	24	them	they	PRON
gujaf-324	237	25	.	.	PUNCT
gujaf-324	238	1	hence	hence	ADV
gujaf-324	238	2	,	,	PUNCT
gujaf-324	238	3	it	it	PRON
gujaf-324	238	4	becomes	become	VERB
gujaf-324	238	5	crucial	crucial	ADJ
gujaf-324	238	6	to	to	PART
gujaf-324	238	7	understand	understand	VERB
gujaf-324	238	8	how	how	SCONJ
gujaf-324	238	9	the	the	DET
gujaf-324	238	10	role	role	NOUN
gujaf-324	238	11	of	of	ADP
gujaf-324	238	12	an	an	DET
gujaf-324	238	13	auditor	auditor	NOUN
gujaf-324	238	14	may	may	AUX
gujaf-324	238	15	impact	impact	VERB
gujaf-324	238	16	the	the	DET
gujaf-324	238	17	quality	quality	NOUN
gujaf-324	238	18	of	of	ADP
gujaf-324	238	19	financial	financial	ADJ
gujaf-324	238	20	reporting	reporting	NOUN
gujaf-324	238	21	quality	quality	NOUN
gujaf-324	238	22	.	.	PUNCT
gujaf-324	239	1	agency	agency	NOUN
gujaf-324	239	2	theory	theory	NOUN
gujaf-324	239	3	has	have	AUX
gujaf-324	239	4	been	be	AUX
gujaf-324	239	5	widely	widely	ADV
gujaf-324	239	6	used	use	VERB
gujaf-324	239	7	to	to	PART
gujaf-324	239	8	underpin	underpin	VERB
gujaf-324	239	9	previous	previous	ADJ
gujaf-324	239	10	studies	study	NOUN
gujaf-324	239	11	in	in	ADP
gujaf-324	239	12	the	the	DET
gujaf-324	239	13	field	field	NOUN
gujaf-324	239	14	of	of	ADP
gujaf-324	239	15	earnings	earning	NOUN
gujaf-324	239	16	management	management	NOUN
gujaf-324	239	17	,	,	PUNCT
gujaf-324	239	18	this	this	PRON
gujaf-324	239	19	is	be	AUX
gujaf-324	239	20	because	because	SCONJ
gujaf-324	239	21	the	the	DET
gujaf-324	239	22	moral	moral	ADJ
gujaf-324	239	23	risk	risk	NOUN
gujaf-324	239	24	(	(	PUNCT
gujaf-324	239	25	audit	audit	NOUN
gujaf-324	239	26	firm	firm	ADJ
gujaf-324	239	27	size	size	NOUN
gujaf-324	239	28	,	,	PUNCT
gujaf-324	239	29	audit	audit	NOUN
gujaf-324	239	30	report	report	NOUN
gujaf-324	239	31	timeliness	timeliness	NOUN
gujaf-324	239	32	and	and	CCONJ
gujaf-324	239	33	audit	audit	NOUN
gujaf-324	239	34	fees	fee	NOUN
gujaf-324	239	35	)	)	PUNCT
gujaf-324	239	36	creates	create	VERB
gujaf-324	239	37	a	a	DET
gujaf-324	239	38	situation	situation	NOUN
gujaf-324	239	39	whereby	whereby	SCONJ
gujaf-324	239	40	to	to	PART
gujaf-324	239	41	maximize	maximize	VERB
gujaf-324	239	42	their	their	PRON
gujaf-324	239	43	benefits	benefit	NOUN
gujaf-324	239	44	,	,	PUNCT
gujaf-324	239	45	agents	agent	NOUN
gujaf-324	239	46	may	may	AUX
gujaf-324	239	47	face	face	VERB
gujaf-324	239	48	the	the	DET
gujaf-324	239	49	dilemma	dilemma	NOUN
gujaf-324	239	50	of	of	ADP
gujaf-324	239	51	working	work	VERB
gujaf-324	239	52	against	against	ADP
gujaf-324	239	53	their	their	PRON
gujaf-324	239	54	principals	principal	NOUN
gujaf-324	239	55	'	'	PART
gujaf-324	239	56	interests	interest	NOUN
gujaf-324	239	57	.	.	PUNCT
gujaf-324	240	1	hence	hence	ADV
gujaf-324	240	2	,	,	PUNCT
gujaf-324	240	3	investors	investor	NOUN
gujaf-324	240	4	or	or	CCONJ
gujaf-324	240	5	other	other	ADJ
gujaf-324	240	6	stakeholders	stakeholder	NOUN
gujaf-324	240	7	for	for	ADP
gujaf-324	240	8	evaluation	evaluation	NOUN
gujaf-324	240	9	purposes	purpose	NOUN
gujaf-324	240	10	require	require	VERB
gujaf-324	240	11	that	that	SCONJ
gujaf-324	240	12	financial	financial	ADJ
gujaf-324	240	13	reports	report	NOUN
gujaf-324	240	14	be	be	AUX
gujaf-324	240	15	made	make	VERB
gujaf-324	240	16	following	follow	VERB
gujaf-324	240	17	certain	certain	ADJ
gujaf-324	240	18	procedures	procedure	NOUN
gujaf-324	240	19	which	which	PRON
gujaf-324	240	20	provide	provide	VERB
gujaf-324	240	21	information	information	NOUN
gujaf-324	240	22	about	about	ADP
gujaf-324	240	23	management	management	NOUN
gujaf-324	240	24	stewardship	stewardship	NOUN
gujaf-324	240	25	of	of	ADP
gujaf-324	240	26	resources	resource	NOUN
gujaf-324	240	27	.	.	PUNCT
gujaf-324	241	1	among	among	ADP
gujaf-324	241	2	the	the	DET
gujaf-324	241	3	requirements	requirement	NOUN
gujaf-324	241	4	is	be	AUX
gujaf-324	241	5	abiding	abide	VERB
gujaf-324	241	6	by	by	ADP
gujaf-324	241	7	the	the	DET
gujaf-324	241	8	ifrs	ifrs	PROPN
gujaf-324	241	9	.	.	PUNCT
gujaf-324	242	1	hence	hence	ADV
gujaf-324	242	2	,	,	PUNCT
gujaf-324	242	3	this	this	DET
gujaf-324	242	4	study	study	NOUN
gujaf-324	242	5	is	be	AUX
gujaf-324	242	6	in	in	ADP
gujaf-324	242	7	line	line	NOUN
gujaf-324	242	8	with	with	ADP
gujaf-324	242	9	previous	previous	ADJ
gujaf-324	242	10	studies	study	NOUN
gujaf-324	242	11	the	the	DET
gujaf-324	242	12	relationship	relationship	NOUN
gujaf-324	242	13	between	between	ADP
gujaf-324	242	14	audit	audit	NOUN
gujaf-324	242	15	quality	quality	NOUN
gujaf-324	242	16	attributes	attribute	NOUN
gujaf-324	242	17	and	and	CCONJ
gujaf-324	242	18	financial	financial	ADJ
gujaf-324	242	19	reporting	reporting	NOUN
gujaf-324	242	20	quality	quality	NOUN
gujaf-324	242	21	is	be	AUX
gujaf-324	242	22	underpinned	underpin	VERB
gujaf-324	242	23	by	by	ADP
gujaf-324	242	24	the	the	DET
gujaf-324	242	25	agency	agency	NOUN
gujaf-324	242	26	theory	theory	NOUN
gujaf-324	242	27	.	.	PUNCT
gujaf-324	243	1	3	3	X
gujaf-324	243	2	.	.	X
gujaf-324	243	3	methodology	methodology	NOUN
gujaf-324	243	4	the	the	DET
gujaf-324	243	5	study	study	NOUN
gujaf-324	243	6	adopted	adopt	VERB
gujaf-324	243	7	correlational	correlational	ADJ
gujaf-324	243	8	research	research	NOUN
gujaf-324	243	9	design	design	NOUN
gujaf-324	243	10	as	as	SCONJ
gujaf-324	243	11	it	it	PRON
gujaf-324	243	12	is	be	AUX
gujaf-324	243	13	the	the	DET
gujaf-324	243	14	design	design	NOUN
gujaf-324	243	15	that	that	PRON
gujaf-324	243	16	best	well	ADV
gujaf-324	243	17	explain	explain	VERB
gujaf-324	243	18	research	research	NOUN
gujaf-324	243	19	on	on	ADP
gujaf-324	243	20	effect	effect	NOUN
gujaf-324	243	21	of	of	ADP
gujaf-324	243	22	two	two	NUM
gujaf-324	243	23	or	or	CCONJ
gujaf-324	243	24	more	more	ADV
gujaf-324	243	25	historical	historical	ADJ
gujaf-324	243	26	data	datum	NOUN
gujaf-324	243	27	.	.	PUNCT
gujaf-324	244	1	the	the	DET
gujaf-324	244	2	population	population	NOUN
gujaf-324	244	3	of	of	ADP
gujaf-324	244	4	the	the	DET
gujaf-324	244	5	study	study	NOUN
gujaf-324	244	6	consists	consist	VERB
gujaf-324	244	7	of	of	ADP
gujaf-324	244	8	all	all	DET
gujaf-324	244	9	74	74	NUM
gujaf-324	244	10	listed	list	VERB
gujaf-324	244	11	manufacturing	manufacturing	NOUN
gujaf-324	244	12	firms	firm	NOUN
gujaf-324	244	13	in	in	ADP
gujaf-324	244	14	the	the	DET
gujaf-324	244	15	nigerian	nigerian	ADJ
gujaf-324	244	16	exchange	exchange	NOUN
gujaf-324	244	17	group	group	NOUN
gujaf-324	244	18	(	(	PUNCT
gujaf-324	244	19	ngx	ngx	PROPN
gujaf-324	244	20	)	)	PUNCT
gujaf-324	244	21	as	as	ADP
gujaf-324	244	22	of	of	ADP
gujaf-324	244	23	31	31	NUM
gujaf-324	244	24	december	december	PROPN
gujaf-324	244	25	2021	2021	NUM
gujaf-324	244	26	for	for	ADP
gujaf-324	244	27	a	a	DET
gujaf-324	244	28	period	period	NOUN
gujaf-324	244	29	of	of	ADP
gujaf-324	244	30	fourteen	fourteen	NUM
gujaf-324	244	31	(	(	PUNCT
gujaf-324	244	32	14	14	NUM
gujaf-324	244	33	)	)	PUNCT
gujaf-324	244	34	years	year	NOUN
gujaf-324	244	35	from	from	ADP
gujaf-324	244	36	2008	2008	NUM
gujaf-324	244	37	-	-	SYM
gujaf-324	244	38	2021	2021	NUM
gujaf-324	244	39	.	.	PUNCT
gujaf-324	245	1	a	a	DET
gujaf-324	245	2	filter	filter	NOUN
gujaf-324	245	3	,	,	PUNCT
gujaf-324	245	4	all	all	DET
gujaf-324	245	5	firms	firm	NOUN
gujaf-324	245	6	must	must	AUX
gujaf-324	245	7	be	be	AUX
gujaf-324	245	8	in	in	ADP
gujaf-324	245	9	existence	existence	NOUN
gujaf-324	245	10	for	for	ADP
gujaf-324	245	11	the	the	DET
gujaf-324	245	12	entire	entire	ADJ
gujaf-324	245	13	14	14	NUM
gujaf-324	245	14	years	year	NOUN
gujaf-324	245	15	was	be	AUX
gujaf-324	245	16	used	use	VERB
gujaf-324	245	17	to	to	PART
gujaf-324	245	18	arrive	arrive	VERB
gujaf-324	245	19	at	at	ADP
gujaf-324	245	20	a	a	DET
gujaf-324	245	21	sample	sample	NOUN
gujaf-324	245	22	of	of	ADP
gujaf-324	245	23	40	40	NUM
gujaf-324	245	24	firms	firm	NOUN
gujaf-324	245	25	.	.	PUNCT
gujaf-324	246	1	this	this	PRON
gujaf-324	246	2	cuts	cut	VERB
gujaf-324	246	3	across	across	ADP
gujaf-324	246	4	all	all	DET
gujaf-324	246	5	the	the	DET
gujaf-324	246	6	five	five	NUM
gujaf-324	246	7	(	(	PUNCT
gujaf-324	246	8	6	6	NUM
gujaf-324	246	9	)	)	PUNCT
gujaf-324	246	10	subsectors	subsector	NOUN
gujaf-324	246	11	namely	namely	ADV
gujaf-324	246	12	;	;	PUNCT
gujaf-324	246	13	construction	construction	NOUN
gujaf-324	246	14	&	&	CCONJ
gujaf-324	246	15	real	real	ADJ
gujaf-324	246	16	estate	estate	NOUN
gujaf-324	246	17	,	,	PUNCT
gujaf-324	246	18	consumer	consumer	NOUN
gujaf-324	246	19	goods	good	NOUN
gujaf-324	246	20	,	,	PUNCT
gujaf-324	246	21	healthcare	healthcare	PROPN
gujaf-324	246	22	,	,	PUNCT
gujaf-324	246	23	industrial	industrial	ADJ
gujaf-324	246	24	goods	good	NOUN
gujaf-324	246	25	,	,	PUNCT
gujaf-324	246	26	natural	natural	ADJ
gujaf-324	246	27	resources	resource	NOUN
gujaf-324	246	28	and	and	CCONJ
gujaf-324	246	29	conglomerates	conglomerate	NOUN
gujaf-324	246	30	firms	firm	NOUN
gujaf-324	246	31	.	.	PUNCT
gujaf-324	247	1	secondary	secondary	ADJ
gujaf-324	247	2	source	source	NOUN
gujaf-324	247	3	of	of	ADP
gujaf-324	247	4	data	datum	NOUN
gujaf-324	247	5	was	be	AUX
gujaf-324	247	6	obtained	obtain	VERB
gujaf-324	247	7	via	via	ADP
gujaf-324	247	8	the	the	DET
gujaf-324	247	9	yearly	yearly	ADJ
gujaf-324	247	10	reports	report	NOUN
gujaf-324	247	11	of	of	ADP
gujaf-324	247	12	the	the	DET
gujaf-324	247	13	listed	list	VERB
gujaf-324	247	14	sampled	sample	VERB
gujaf-324	247	15	firms	firm	NOUN
gujaf-324	247	16	.	.	PUNCT
gujaf-324	248	1	gusau	gusau	PROPN
gujaf-324	248	2	journal	journal	PROPN
gujaf-324	248	3	of	of	ADP
gujaf-324	248	4	accounting	accounting	NOUN
gujaf-324	248	5	and	and	CCONJ
gujaf-324	248	6	finance	finance	NOUN
gujaf-324	248	7	,	,	PUNCT
gujaf-324	248	8	vol	vol	NOUN
gujaf-324	248	9	.	.	PROPN
gujaf-324	248	10	5	5	NUM
gujaf-324	248	11	,	,	PUNCT
gujaf-324	248	12	issue	issue	NOUN
gujaf-324	248	13	2	2	NUM
gujaf-324	248	14	,	,	PUNCT
gujaf-324	248	15	october	october	PROPN
gujaf-324	248	16	,	,	PUNCT
gujaf-324	248	17	2024	2024	NUM
gujaf-324	248	18	211	211	NUM
gujaf-324	248	19	previous	previous	ADJ
gujaf-324	248	20	empirical	empirical	ADJ
gujaf-324	248	21	studies	study	NOUN
gujaf-324	248	22	have	have	AUX
gujaf-324	248	23	recognized	recognize	VERB
gujaf-324	248	24	that	that	SCONJ
gujaf-324	248	25	managers	manager	NOUN
gujaf-324	248	26	use	use	VERB
gujaf-324	248	27	dual	dual	ADJ
gujaf-324	248	28	ways	way	NOUN
gujaf-324	248	29	while	while	SCONJ
gujaf-324	248	30	the	the	DET
gujaf-324	248	31	earlier	early	ADJ
gujaf-324	248	32	researches	research	NOUN
gujaf-324	248	33	employed	employ	VERB
gujaf-324	248	34	the	the	DET
gujaf-324	248	35	modified	modify	VERB
gujaf-324	248	36	jones	jones	PROPN
gujaf-324	248	37	model	model	NOUN
gujaf-324	248	38	which	which	PRON
gujaf-324	248	39	was	be	AUX
gujaf-324	248	40	more	more	ADV
gujaf-324	248	41	efficient	efficient	ADJ
gujaf-324	248	42	in	in	ADP
gujaf-324	248	43	comparison	comparison	NOUN
gujaf-324	248	44	to	to	ADP
gujaf-324	248	45	other	other	ADJ
gujaf-324	248	46	models	model	NOUN
gujaf-324	248	47	for	for	ADP
gujaf-324	248	48	determination	determination	NOUN
gujaf-324	248	49	of	of	ADP
gujaf-324	248	50	discretionary	discretionary	ADJ
gujaf-324	248	51	accruals	accrual	NOUN
gujaf-324	248	52	.	.	PUNCT
gujaf-324	249	1	more	more	ADJ
gujaf-324	249	2	recent	recent	ADJ
gujaf-324	249	3	studies	study	NOUN
gujaf-324	249	4	found	find	VERB
gujaf-324	249	5	shortcomings	shortcoming	NOUN
gujaf-324	249	6	in	in	ADP
gujaf-324	249	7	it	it	PRON
gujaf-324	249	8	and	and	CCONJ
gujaf-324	249	9	conclude	conclude	VERB
gujaf-324	249	10	that	that	SCONJ
gujaf-324	249	11	the	the	DET
gujaf-324	249	12	model	model	NOUN
gujaf-324	249	13	did	do	AUX
gujaf-324	249	14	not	not	PART
gujaf-324	249	15	suit	suit	VERB
gujaf-324	249	16	emerging	emerge	VERB
gujaf-324	249	17	countries	country	NOUN
gujaf-324	249	18	.	.	PUNCT
gujaf-324	250	1	a	a	DET
gujaf-324	250	2	research	research	NOUN
gujaf-324	250	3	conducted	conduct	VERB
gujaf-324	250	4	for	for	ADP
gujaf-324	250	5	korean	korean	ADJ
gujaf-324	250	6	firms	firm	NOUN
gujaf-324	250	7	by	by	ADP
gujaf-324	250	8	yoon	yoon	PROPN
gujaf-324	250	9	and	and	CCONJ
gujaf-324	250	10	miller	miller	PROPN
gujaf-324	250	11	(	(	PUNCT
gujaf-324	250	12	2002	2002	NUM
gujaf-324	250	13	)	)	PUNCT
gujaf-324	250	14	proved	prove	VERB
gujaf-324	250	15	this	this	PRON
gujaf-324	250	16	,	,	PUNCT
gujaf-324	250	17	hence	hence	ADV
gujaf-324	250	18	an	an	DET
gujaf-324	250	19	extended	extended	ADJ
gujaf-324	250	20	new	new	ADJ
gujaf-324	250	21	edition	edition	NOUN
gujaf-324	250	22	of	of	ADP
gujaf-324	250	23	this	this	DET
gujaf-324	250	24	model	model	NOUN
gujaf-324	250	25	known	know	VERB
gujaf-324	250	26	as	as	ADP
gujaf-324	250	27	the	the	DET
gujaf-324	250	28	extended	extend	VERB
gujaf-324	250	29	modified	modify	VERB
gujaf-324	250	30	jones	jones	PROPN
gujaf-324	250	31	model	model	NOUN
gujaf-324	250	32	which	which	PRON
gujaf-324	250	33	has	have	VERB
gujaf-324	250	34	more	more	ADJ
gujaf-324	250	35	explanatory	explanatory	ADJ
gujaf-324	250	36	power	power	NOUN
gujaf-324	250	37	in	in	ADP
gujaf-324	250	38	comparison	comparison	NOUN
gujaf-324	250	39	to	to	ADP
gujaf-324	250	40	other	other	ADJ
gujaf-324	250	41	models	model	NOUN
gujaf-324	250	42	for	for	ADP
gujaf-324	250	43	the	the	DET
gujaf-324	250	44	estimation	estimation	NOUN
gujaf-324	250	45	of	of	ADP
gujaf-324	250	46	discretionary	discretionary	ADJ
gujaf-324	250	47	accruals	accrual	NOUN
gujaf-324	250	48	was	be	AUX
gujaf-324	250	49	deduced	deduce	VERB
gujaf-324	250	50	.	.	PUNCT
gujaf-324	251	1	this	this	DET
gujaf-324	251	2	model	model	NOUN
gujaf-324	251	3	determined	determine	VERB
gujaf-324	251	4	the	the	DET
gujaf-324	251	5	discretionary	discretionary	ADJ
gujaf-324	251	6	accruals	accrual	NOUN
gujaf-324	251	7	after	after	ADP
gujaf-324	251	8	deducting	deduct	VERB
gujaf-324	251	9	non	non	ADJ
gujaf-324	251	10	-	-	ADJ
gujaf-324	251	11	discretionary	discretionary	ADJ
gujaf-324	251	12	accruals	accrual	NOUN
gujaf-324	251	13	(	(	PUNCT
gujaf-324	251	14	nda	nda	PROPN
gujaf-324	251	15	)	)	PUNCT
gujaf-324	251	16	from	from	ADP
gujaf-324	251	17	total	total	ADJ
gujaf-324	251	18	accruals	accrual	NOUN
gujaf-324	251	19	,	,	PUNCT
gujaf-324	251	20	where	where	SCONJ
gujaf-324	251	21	nda	nda	PROPN
gujaf-324	251	22	is	be	AUX
gujaf-324	251	23	measured	measure	VERB
gujaf-324	251	24	from	from	ADP
gujaf-324	251	25	the	the	DET
gujaf-324	251	26	difference	difference	NOUN
gujaf-324	251	27	between	between	ADP
gujaf-324	251	28	operating	operate	VERB
gujaf-324	251	29	cash	cash	NOUN
gujaf-324	251	30	flow	flow	NOUN
gujaf-324	251	31	and	and	CCONJ
gujaf-324	251	32	accounting	accounting	NOUN
gujaf-324	251	33	income	income	NOUN
gujaf-324	251	34	.	.	PUNCT
gujaf-324	252	1	on	on	ADP
gujaf-324	252	2	the	the	DET
gujaf-324	252	3	other	other	ADJ
gujaf-324	252	4	hand	hand	NOUN
gujaf-324	252	5	researchers	researcher	NOUN
gujaf-324	252	6	also	also	ADV
gujaf-324	252	7	found	find	VERB
gujaf-324	252	8	that	that	SCONJ
gujaf-324	252	9	financial	financial	ADJ
gujaf-324	252	10	reporting	reporting	NOUN
gujaf-324	252	11	were	be	AUX
gujaf-324	252	12	not	not	PART
gujaf-324	252	13	only	only	ADV
gujaf-324	252	14	incurred	incur	VERB
gujaf-324	252	15	by	by	ADP
gujaf-324	252	16	accounting	accounting	NOUN
gujaf-324	252	17	estimations	estimation	NOUN
gujaf-324	252	18	but	but	CCONJ
gujaf-324	252	19	also	also	ADV
gujaf-324	252	20	in	in	ADP
gujaf-324	252	21	real	real	ADJ
gujaf-324	252	22	activities	activity	NOUN
gujaf-324	252	23	management	management	NOUN
gujaf-324	252	24	(	(	PUNCT
gujaf-324	252	25	cohen	cohen	PROPN
gujaf-324	252	26	&	&	CCONJ
gujaf-324	252	27	zarowin	zarowin	PROPN
gujaf-324	252	28	,	,	PUNCT
gujaf-324	252	29	2010	2010	NUM
gujaf-324	252	30	;	;	PUNCT
gujaf-324	252	31	zang	zang	PROPN
gujaf-324	252	32	,	,	PUNCT
gujaf-324	252	33	2011	2011	NUM
gujaf-324	252	34	)	)	PUNCT
gujaf-324	252	35	.	.	PUNCT
gujaf-324	253	1	here	here	ADV
gujaf-324	253	2	,	,	PUNCT
gujaf-324	253	3	real	real	ADJ
gujaf-324	253	4	activity	activity	NOUN
gujaf-324	253	5	management	management	NOUN
gujaf-324	253	6	is	be	AUX
gujaf-324	253	7	described	describe	VERB
gujaf-324	253	8	as	as	ADP
gujaf-324	253	9	a	a	DET
gujaf-324	253	10	deviation	deviation	NOUN
gujaf-324	253	11	from	from	ADP
gujaf-324	253	12	normal	normal	ADJ
gujaf-324	253	13	operational	operational	ADJ
gujaf-324	253	14	practices	practice	NOUN
gujaf-324	253	15	which	which	PRON
gujaf-324	253	16	is	be	AUX
gujaf-324	253	17	motivated	motivate	VERB
gujaf-324	253	18	by	by	ADP
gujaf-324	253	19	managers	manager	NOUN
gujaf-324	253	20	’	'	PUNCT
gujaf-324	253	21	desire	desire	NOUN
gujaf-324	253	22	to	to	PART
gujaf-324	253	23	mislead	mislead	VERB
gujaf-324	253	24	the	the	DET
gujaf-324	253	25	users	user	NOUN
gujaf-324	253	26	of	of	ADP
gujaf-324	253	27	financial	financial	ADJ
gujaf-324	253	28	information	information	NOUN
gujaf-324	253	29	i.e.	i.e.	X
gujaf-324	253	30	in	in	ADP
gujaf-324	253	31	the	the	DET
gujaf-324	253	32	normal	normal	ADJ
gujaf-324	253	33	course	course	NOUN
gujaf-324	253	34	of	of	ADP
gujaf-324	253	35	business	business	NOUN
gujaf-324	253	36	,	,	PUNCT
gujaf-324	253	37	managers	manager	NOUN
gujaf-324	253	38	applied	apply	VERB
gujaf-324	253	39	discretion	discretion	NOUN
gujaf-324	253	40	to	to	PART
gujaf-324	253	41	attain	attain	VERB
gujaf-324	253	42	their	their	PRON
gujaf-324	253	43	expected	expect	VERB
gujaf-324	253	44	outcome	outcome	NOUN
gujaf-324	253	45	(	(	PUNCT
gujaf-324	253	46	roychowdhury	roychowdhury	NOUN
gujaf-324	253	47	,	,	PUNCT
gujaf-324	253	48	2006	2006	NUM
gujaf-324	253	49	)	)	PUNCT
gujaf-324	253	50	.	.	PUNCT
gujaf-324	254	1	table1	table1	PROPN
gujaf-324	254	2	:	:	PUNCT
gujaf-324	254	3	presents	present	VERB
gujaf-324	254	4	the	the	DET
gujaf-324	254	5	variables	variable	NOUN
gujaf-324	254	6	names	name	NOUN
gujaf-324	254	7	,	,	PUNCT
gujaf-324	254	8	acronym	acronym	NOUN
gujaf-324	254	9	,	,	PUNCT
gujaf-324	254	10	measurement	measurement	NOUN
gujaf-324	254	11	and	and	CCONJ
gujaf-324	254	12	the	the	DET
gujaf-324	254	13	various	various	ADJ
gujaf-324	254	14	sources	source	NOUN
gujaf-324	254	15	were	be	AUX
gujaf-324	254	16	used	use	VERB
gujaf-324	254	17	in	in	ADP
gujaf-324	254	18	prior	prior	ADJ
gujaf-324	254	19	studies	study	NOUN
gujaf-324	254	20	variable	variable	ADJ
gujaf-324	254	21	name	name	NOUN
gujaf-324	255	1	variable	variable	ADJ
gujaf-324	255	2	acronym	acronym	NOUN
gujaf-324	255	3	variable	variable	ADJ
gujaf-324	255	4	measurement	measurement	NOUN
gujaf-324	255	5	source	source	NOUN
gujaf-324	255	6	real	real	ADJ
gujaf-324	255	7	earnings	earning	NOUN
gujaf-324	255	8	management	management	NOUN
gujaf-324	255	9	rem	rem	VERB
gujaf-324	255	10	roychowdhury	roychowdhury	NOUN
gujaf-324	255	11	(	(	PUNCT
gujaf-324	255	12	2006	2006	NUM
gujaf-324	255	13	)	)	PUNCT
gujaf-324	255	14	model	model	NOUN
gujaf-324	255	15	mohammed	mohammed	PROPN
gujaf-324	255	16	,	,	PUNCT
gujaf-324	255	17	yahaya	yahaya	PROPN
gujaf-324	255	18	,	,	PUNCT
gujaf-324	255	19	&	&	CCONJ
gujaf-324	255	20	zakariya	zakariya	PROPN
gujaf-324	255	21	(	(	PUNCT
gujaf-324	255	22	2022	2022	NUM
gujaf-324	255	23	accruals	accrual	NOUN
gujaf-324	255	24	earnings	earning	NOUN
gujaf-324	255	25	management	management	NOUN
gujaf-324	255	26	aem	aem	PROPN
gujaf-324	255	27	yoon	yoon	PROPN
gujaf-324	255	28	et	et	PROPN
gujaf-324	255	29	al	al	PROPN
gujaf-324	255	30	(	(	PUNCT
gujaf-324	255	31	2006	2006	NUM
gujaf-324	255	32	)	)	PUNCT
gujaf-324	255	33	alareeni	alareeni	NOUN
gujaf-324	255	34	and	and	CCONJ
gujaf-324	255	35	aljuidi	aljuidi	PROPN
gujaf-324	255	36	(	(	PUNCT
gujaf-324	255	37	2014	2014	NUM
gujaf-324	255	38	)	)	PUNCT
gujaf-324	255	39	auditor	auditor	NOUN
gujaf-324	255	40	’s	’s	PART
gujaf-324	255	41	size	size	NOUN
gujaf-324	255	42	afs	afs	NOUN
gujaf-324	255	43	large	large	ADJ
gujaf-324	255	44	audit	audit	NOUN
gujaf-324	255	45	firm	firm	NOUN
gujaf-324	255	46	,	,	PUNCT
gujaf-324	255	47	measured	measure	VERB
gujaf-324	255	48	by	by	ADP
gujaf-324	255	49	dichotomous	dichotomous	ADJ
gujaf-324	255	50	variable	variable	NOUN
gujaf-324	255	51	(	(	PUNCT
gujaf-324	255	52	1	1	NUM
gujaf-324	255	53	and	and	CCONJ
gujaf-324	255	54	0	0	NUM
gujaf-324	255	55	)	)	PUNCT
gujaf-324	255	56	darmawaen	darmawaen	NOUN
gujaf-324	255	57	et	et	PROPN
gujaf-324	255	58	al	al	PROPN
gujaf-324	255	59	(	(	PUNCT
gujaf-324	255	60	2016	2016	NUM
gujaf-324	255	61	)	)	PUNCT
gujaf-324	255	62	auditor	auditor	NOUN
gujaf-324	255	63	’s	’s	PART
gujaf-324	255	64	fee	fee	NOUN
gujaf-324	255	65	adf	adf	NOUN
gujaf-324	255	66	amount	amount	NOUN
gujaf-324	255	67	paid	pay	VERB
gujaf-324	255	68	to	to	ADP
gujaf-324	255	69	auditor	auditor	NOUN
gujaf-324	255	70	darmawan	darmawan	PROPN
gujaf-324	255	71	et	et	PROPN
gujaf-324	255	72	al	al	PROPN
gujaf-324	255	73	(	(	PUNCT
gujaf-324	255	74	2019	2019	NUM
gujaf-324	255	75	)	)	PUNCT
gujaf-324	255	76	auditor	auditor	NOUN
gujaf-324	255	77	’s	’s	PART
gujaf-324	255	78	report	report	NOUN
gujaf-324	255	79	timeliness	timeliness	NOUN
gujaf-324	255	80	art	art	NOUN
gujaf-324	255	81	the	the	DET
gujaf-324	255	82	length	length	NOUN
gujaf-324	255	83	of	of	ADP
gujaf-324	255	84	time	time	NOUN
gujaf-324	255	85	from	from	ADP
gujaf-324	255	86	a	a	DET
gujaf-324	255	87	company	company	NOUN
gujaf-324	255	88	’s	’s	PART
gujaf-324	255	89	accounting	accounting	NOUN
gujaf-324	255	90	year	year	NOUN
gujaf-324	255	91	end	end	NOUN
gujaf-324	255	92	to	to	ADP
gujaf-324	255	93	the	the	DET
gujaf-324	255	94	date	date	NOUN
gujaf-324	255	95	of	of	ADP
gujaf-324	255	96	the	the	DET
gujaf-324	255	97	auditor	auditor	NOUN
gujaf-324	255	98	report	report	NOUN
gujaf-324	255	99	.	.	PUNCT
gujaf-324	256	1	usman	usman	PROPN
gujaf-324	256	2	,	,	PUNCT
gujaf-324	256	3	(	(	PUNCT
gujaf-324	256	4	2014	2014	NUM
gujaf-324	256	5	)	)	PUNCT
gujaf-324	256	6	ifrs	ifrs	NOUN
gujaf-324	256	7	adoption	adoption	NOUN
gujaf-324	256	8	ifrs	ifr	VERB
gujaf-324	256	9	a	a	DET
gujaf-324	256	10	dummy	dummy	ADJ
gujaf-324	256	11	variable	variable	NOUN
gujaf-324	256	12	of	of	ADP
gujaf-324	256	13	0	0	NUM
gujaf-324	256	14	for	for	ADP
gujaf-324	256	15	pre	pre	VERB
gujaf-324	256	16	adoption	adoption	NOUN
gujaf-324	256	17	and	and	CCONJ
gujaf-324	256	18	1	1	NUM
gujaf-324	256	19	for	for	ADP
gujaf-324	256	20	post	post	NOUN
gujaf-324	256	21	adoption	adoption	NOUN
gujaf-324	256	22	onalo	onalo	NOUN
gujaf-324	256	23	et	et	PROPN
gujaf-324	256	24	al	al	PROPN
gujaf-324	256	25	(	(	PUNCT
gujaf-324	256	26	2014	2014	NUM
gujaf-324	256	27	)	)	PUNCT
gujaf-324	256	28	source	source	NOUN
gujaf-324	256	29	:	:	PUNCT
gujaf-324	256	30	author	author	NOUN
gujaf-324	256	31	’s	’s	PART
gujaf-324	256	32	compilation	compilation	NOUN
gujaf-324	256	33	2023	2023	NUM
gujaf-324	256	34	.	.	PUNCT
gujaf-324	257	1	gusau	gusau	ADJ
gujaf-324	257	2	journal	journal	PROPN
gujaf-324	257	3	of	of	ADP
gujaf-324	257	4	accounting	accounting	NOUN
gujaf-324	257	5	and	and	CCONJ
gujaf-324	257	6	finance	finance	NOUN
gujaf-324	257	7	,	,	PUNCT
gujaf-324	257	8	vol	vol	NOUN
gujaf-324	257	9	.	.	PROPN
gujaf-324	257	10	5	5	NUM
gujaf-324	257	11	,	,	PUNCT
gujaf-324	257	12	issue	issue	NOUN
gujaf-324	257	13	2	2	NUM
gujaf-324	257	14	,	,	PUNCT
gujaf-324	257	15	october	october	PROPN
gujaf-324	257	16	,	,	PUNCT
gujaf-324	257	17	2024	2024	NUM
gujaf-324	257	18	212	212	NUM
gujaf-324	257	19	model	model	NOUN
gujaf-324	257	20	specification	specification	NOUN
gujaf-324	257	21	for	for	ADP
gujaf-324	257	22	the	the	DET
gujaf-324	257	23	study	study	NOUN
gujaf-324	257	24	the	the	DET
gujaf-324	257	25	roychowdhury	roychowdhury	NOUN
gujaf-324	257	26	(	(	PUNCT
gujaf-324	257	27	2006	2006	NUM
gujaf-324	257	28	)	)	PUNCT
gujaf-324	257	29	approach	approach	NOUN
gujaf-324	257	30	will	will	AUX
gujaf-324	257	31	be	be	AUX
gujaf-324	257	32	modified	modify	VERB
gujaf-324	257	33	using	use	VERB
gujaf-324	257	34	a	a	DET
gujaf-324	257	35	panel	panel	NOUN
gujaf-324	257	36	regression	regression	NOUN
gujaf-324	257	37	as	as	ADP
gujaf-324	257	38	the	the	DET
gujaf-324	257	39	initial	initial	ADJ
gujaf-324	257	40	regression	regression	NOUN
gujaf-324	257	41	in	in	ADP
gujaf-324	257	42	order	order	NOUN
gujaf-324	257	43	to	to	PART
gujaf-324	257	44	evaluate	evaluate	VERB
gujaf-324	257	45	real	real	ADJ
gujaf-324	257	46	earnings	earning	NOUN
gujaf-324	257	47	management	management	NOUN
gujaf-324	257	48	.	.	PUNCT
gujaf-324	258	1	real	real	ADJ
gujaf-324	258	2	earnings	earning	NOUN
gujaf-324	258	3	management	management	NOUN
gujaf-324	258	4	is	be	AUX
gujaf-324	258	5	measured	measure	VERB
gujaf-324	258	6	by	by	ADP
gujaf-324	258	7	splitting	split	VERB
gujaf-324	258	8	its	its	PRON
gujaf-324	258	9	magnitude	magnitude	NOUN
gujaf-324	258	10	into	into	ADP
gujaf-324	258	11	three	three	NUM
gujaf-324	258	12	categories	category	NOUN
gujaf-324	258	13	:	:	PUNCT
gujaf-324	258	14	abnormal	abnormal	ADJ
gujaf-324	258	15	operating	operate	VERB
gujaf-324	258	16	cash	cash	NOUN
gujaf-324	258	17	flow	flow	NOUN
gujaf-324	258	18	,	,	PUNCT
gujaf-324	258	19	abnormal	abnormal	ADJ
gujaf-324	258	20	production	production	NOUN
gujaf-324	258	21	costs	cost	NOUN
gujaf-324	258	22	,	,	PUNCT
gujaf-324	258	23	and	and	CCONJ
gujaf-324	258	24	abnormal	abnormal	ADJ
gujaf-324	258	25	discretionary	discretionary	ADJ
gujaf-324	258	26	expenses	expense	NOUN
gujaf-324	258	27	.	.	PUNCT
gujaf-324	259	1	this	this	DET
gujaf-324	259	2	division	division	NOUN
gujaf-324	259	3	is	be	AUX
gujaf-324	259	4	done	do	VERB
gujaf-324	259	5	in	in	ADP
gujaf-324	259	6	accordance	accordance	NOUN
gujaf-324	259	7	with	with	ADP
gujaf-324	259	8	the	the	DET
gujaf-324	259	9	rowchowdhury	rowchowdhury	NOUN
gujaf-324	259	10	(	(	PUNCT
gujaf-324	259	11	2006	2006	NUM
gujaf-324	259	12	)	)	PUNCT
gujaf-324	259	13	model	model	NOUN
gujaf-324	259	14	.	.	PUNCT
gujaf-324	260	1	the	the	DET
gujaf-324	260	2	following	follow	VERB
gujaf-324	260	3	are	be	AUX
gujaf-324	260	4	the	the	DET
gujaf-324	260	5	measurements	measurement	NOUN
gujaf-324	260	6	for	for	ADP
gujaf-324	260	7	each	each	DET
gujaf-324	260	8	real	real	ADJ
gujaf-324	260	9	earnings	earning	NOUN
gujaf-324	260	10	management	management	NOUN
gujaf-324	260	11	-	-	PUNCT
gujaf-324	260	12	metric	metric	NOUN
gujaf-324	260	13	:	:	PUNCT
gujaf-324	260	14	the	the	DET
gujaf-324	260	15	following	follow	VERB
gujaf-324	260	16	model	model	NOUN
gujaf-324	260	17	is	be	AUX
gujaf-324	260	18	used	use	VERB
gujaf-324	260	19	to	to	PART
gujaf-324	260	20	estimate	estimate	VERB
gujaf-324	260	21	operating	operate	VERB
gujaf-324	260	22	cash	cash	NOUN
gujaf-324	260	23	flow	flow	NOUN
gujaf-324	260	24	:	:	PUNCT
gujaf-324	260	25	…	…	PUNCT
gujaf-324	260	26	…	…	PUNCT
gujaf-324	260	27	…	…	PUNCT
gujaf-324	260	28	…	…	PUNCT
gujaf-324	260	29	…	…	PUNCT
gujaf-324	260	30	…	…	PUNCT
gujaf-324	260	31	…	…	PUNCT
gujaf-324	260	32	…	…	PUNCT
gujaf-324	260	33	…	…	PUNCT
gujaf-324	260	34	…	…	PUNCT
gujaf-324	260	35	…	…	PUNCT
gujaf-324	260	36	(	(	PUNCT
gujaf-324	260	37	a	a	X
gujaf-324	260	38	)	)	PUNCT
gujaf-324	260	39	production	production	NOUN
gujaf-324	260	40	costs	cost	NOUN
gujaf-324	260	41	are	be	AUX
gujaf-324	260	42	the	the	DET
gujaf-324	260	43	sum	sum	NOUN
gujaf-324	260	44	of	of	ADP
gujaf-324	260	45	cost	cost	NOUN
gujaf-324	260	46	of	of	ADP
gujaf-324	260	47	goods	good	NOUN
gujaf-324	260	48	sold	sell	VERB
gujaf-324	260	49	with	with	ADP
gujaf-324	260	50	changes	change	NOUN
gujaf-324	260	51	in	in	ADP
gujaf-324	260	52	inventory	inventory	NOUN
gujaf-324	260	53	period	period	NOUN
gujaf-324	260	54	t.	t.	NOUN
gujaf-324	260	55	production	production	NOUN
gujaf-324	260	56	costs	cost	NOUN
gujaf-324	260	57	are	be	AUX
gujaf-324	260	58	estimated	estimate	VERB
gujaf-324	260	59	using	use	VERB
gujaf-324	260	60	the	the	DET
gujaf-324	260	61	following	following	ADJ
gujaf-324	260	62	model	model	NOUN
gujaf-324	260	63	;	;	PUNCT
gujaf-324	260	64	…	…	PUNCT
gujaf-324	260	65	…	…	PUNCT
gujaf-324	260	66	…	…	PUNCT
gujaf-324	260	67	…	…	PUNCT
gujaf-324	260	68	…	…	PUNCT
gujaf-324	260	69	.(b	.(b	SYM
gujaf-324	260	70	)	)	PUNCT
gujaf-324	260	71	discretionary	discretionary	ADJ
gujaf-324	260	72	expenses	expense	NOUN
gujaf-324	260	73	are	be	AUX
gujaf-324	260	74	estimated	estimate	VERB
gujaf-324	260	75	using	use	VERB
gujaf-324	260	76	the	the	DET
gujaf-324	260	77	following	following	ADJ
gujaf-324	260	78	model	model	NOUN
gujaf-324	260	79	;	;	PUNCT
gujaf-324	260	80	…	…	PUNCT
gujaf-324	260	81	…	…	PUNCT
gujaf-324	260	82	…	…	PUNCT
gujaf-324	260	83	…	…	PUNCT
gujaf-324	260	84	…	…	PUNCT
gujaf-324	260	85	…	…	PUNCT
gujaf-324	260	86	…	…	PUNCT
gujaf-324	260	87	…	…	PUNCT
gujaf-324	260	88	…	…	PUNCT
gujaf-324	260	89	…	…	PUNCT
gujaf-324	260	90	…	…	PUNCT
gujaf-324	260	91	…	…	PUNCT
gujaf-324	260	92	…	…	PUNCT
gujaf-324	260	93	.(c	.(c	NOUN
gujaf-324	260	94	)	)	PUNCT
gujaf-324	260	95	where	where	SCONJ
gujaf-324	260	96	;	;	PUNCT
gujaf-324	260	97	at-1	at-1	SYM
gujaf-324	260	98	=	=	PUNCT
gujaf-324	260	99	total	total	ADJ
gujaf-324	260	100	assets	asset	NOUN
gujaf-324	260	101	of	of	ADP
gujaf-324	260	102	the	the	DET
gujaf-324	260	103	firm	firm	NOUN
gujaf-324	260	104	i	i	PRON
gujaf-324	260	105	in	in	ADP
gujaf-324	260	106	year	year	NOUN
gujaf-324	260	107	t	t	PROPN
gujaf-324	260	108	less	less	ADV
gujaf-324	260	109	total	total	ADJ
gujaf-324	260	110	asset	asset	NOUN
gujaf-324	260	111	in	in	ADP
gujaf-324	260	112	year	year	PROPN
gujaf-324	260	113	t-1	t-1	PROPN
gujaf-324	260	114	.	.	PUNCT
gujaf-324	261	1	st	st	PROPN
gujaf-324	261	2	=	=	NOUN
gujaf-324	261	3	total	total	ADJ
gujaf-324	261	4	sales	sale	NOUN
gujaf-324	261	5	of	of	ADP
gujaf-324	261	6	firm	firm	ADJ
gujaf-324	261	7	i	i	PRON
gujaf-324	261	8	in	in	ADP
gujaf-324	261	9	year	year	NOUN
gujaf-324	261	10	t	t	PROPN
gujaf-324	261	11	∆st	∆st	PROPN
gujaf-324	262	1	=	=	PRON
gujaf-324	262	2	changes	change	NOUN
gujaf-324	262	3	in	in	ADP
gujaf-324	262	4	sales	sale	NOUN
gujaf-324	262	5	of	of	ADP
gujaf-324	262	6	firm	firm	ADJ
gujaf-324	262	7	i	i	PRON
gujaf-324	262	8	in	in	ADP
gujaf-324	262	9	year	year	NOUN
gujaf-324	262	10	t.	t.	PROPN
gujaf-324	262	11	∆st-1	∆st-1	PROPN
gujaf-324	262	12	=	=	PUNCT
gujaf-324	262	13	changes	change	NOUN
gujaf-324	262	14	in	in	ADP
gujaf-324	262	15	firm	firm	ADJ
gujaf-324	262	16	sales	sale	NOUN
gujaf-324	262	17	from	from	ADP
gujaf-324	262	18	i	i	PRON
gujaf-324	262	19	in	in	ADP
gujaf-324	262	20	year	year	NOUN
gujaf-324	262	21	t	t	PROPN
gujaf-324	262	22	less	less	ADJ
gujaf-324	262	23	net	net	ADJ
gujaf-324	262	24	sales	sale	NOUN
gujaf-324	262	25	in	in	ADP
gujaf-324	262	26	year	year	NOUN
gujaf-324	262	27	t-1	t-1	PROPN
gujaf-324	262	28	.	.	PUNCT
gujaf-324	263	1	ɛ	ɛ	PROPN
gujaf-324	263	2	t	t	PROPN
gujaf-324	263	3	=	=	SYM
gujaf-324	263	4	error	error	NOUN
gujaf-324	263	5	.	.	PUNCT
gujaf-324	264	1	the	the	DET
gujaf-324	264	2	coefficients	coefficient	NOUN
gujaf-324	264	3	obtained	obtain	VERB
gujaf-324	264	4	in	in	ADP
gujaf-324	264	5	each	each	DET
gujaf-324	264	6	model	model	NOUN
gujaf-324	264	7	are	be	AUX
gujaf-324	264	8	re	re	VERB
gujaf-324	264	9	-	-	VERB
gujaf-324	264	10	entered	enter	VERB
gujaf-324	264	11	into	into	ADP
gujaf-324	264	12	the	the	DET
gujaf-324	264	13	model	model	NOUN
gujaf-324	264	14	to	to	PART
gujaf-324	264	15	obtain	obtain	VERB
gujaf-324	264	16	the	the	DET
gujaf-324	264	17	normal	normal	ADJ
gujaf-324	264	18	amount	amount	NOUN
gujaf-324	264	19	of	of	ADP
gujaf-324	264	20	operating	operate	VERB
gujaf-324	264	21	cash	cash	NOUN
gujaf-324	264	22	flow	flow	NOUN
gujaf-324	264	23	,	,	PUNCT
gujaf-324	264	24	production	production	NOUN
gujaf-324	264	25	costs	cost	NOUN
gujaf-324	264	26	,	,	PUNCT
gujaf-324	264	27	and	and	CCONJ
gujaf-324	264	28	discretionary	discretionary	ADJ
gujaf-324	264	29	expenses	expense	NOUN
gujaf-324	264	30	.	.	PUNCT
gujaf-324	265	1	then	then	ADV
gujaf-324	265	2	the	the	DET
gujaf-324	265	3	actual	actual	ADJ
gujaf-324	265	4	value	value	NOUN
gujaf-324	265	5	of	of	ADP
gujaf-324	265	6	the	the	DET
gujaf-324	265	7	operating	operate	VERB
gujaf-324	265	8	cash	cash	NOUN
gujaf-324	265	9	flow	flow	NOUN
gujaf-324	265	10	,	,	PUNCT
gujaf-324	265	11	production	production	NOUN
gujaf-324	265	12	costs	cost	NOUN
gujaf-324	265	13	,	,	PUNCT
gujaf-324	265	14	and	and	CCONJ
gujaf-324	265	15	discretionary	discretionary	ADJ
gujaf-324	265	16	expenses	expense	NOUN
gujaf-324	265	17	are	be	AUX
gujaf-324	265	18	subtracted	subtract	VERB
gujaf-324	265	19	by	by	ADP
gujaf-324	265	20	the	the	DET
gujaf-324	265	21	normal	normal	ADJ
gujaf-324	265	22	value	value	NOUN
gujaf-324	265	23	to	to	PART
gujaf-324	265	24	obtain	obtain	VERB
gujaf-324	265	25	the	the	DET
gujaf-324	265	26	abnormal	abnormal	ADJ
gujaf-324	265	27	value	value	NOUN
gujaf-324	265	28	of	of	ADP
gujaf-324	265	29	each	each	DET
gujaf-324	265	30	measurement	measurement	NOUN
gujaf-324	265	31	used	use	VERB
gujaf-324	265	32	as	as	ADP
gujaf-324	265	33	a	a	DET
gujaf-324	265	34	proxy	proxy	NOUN
gujaf-324	265	35	for	for	ADP
gujaf-324	265	36	real	real	ADJ
gujaf-324	265	37	earnings	earning	NOUN
gujaf-324	265	38	management	management	NOUN
gujaf-324	265	39	.	.	PUNCT
gujaf-324	266	1	each	each	DET
gujaf-324	266	2	value	value	NOUN
gujaf-324	266	3	is	be	AUX
gujaf-324	266	4	summed	sum	VERB
gujaf-324	266	5	according	accord	VERB
gujaf-324	266	6	to	to	ADP
gujaf-324	266	7	the	the	DET
gujaf-324	266	8	cohen	cohen	PROPN
gujaf-324	266	9	et	et	PROPN
gujaf-324	266	10	al	al	PROPN
gujaf-324	266	11	.	.	PROPN
gujaf-324	266	12	,	,	PUNCT
gujaf-324	266	13	(	(	PUNCT
gujaf-324	266	14	2008	2008	NUM
gujaf-324	266	15	)	)	PUNCT
gujaf-324	266	16	model	model	NOUN
gujaf-324	266	17	,	,	PUNCT
gujaf-324	266	18	then	then	ADV
gujaf-324	266	19	abnormal	abnormal	ADJ
gujaf-324	266	20	operating	operate	VERB
gujaf-324	266	21	cash	cash	NOUN
gujaf-324	266	22	flows	flow	NOUN
gujaf-324	266	23	and	and	CCONJ
gujaf-324	266	24	abnormal	abnormal	ADJ
gujaf-324	266	25	discretionary	discretionary	ADJ
gujaf-324	266	26	costs	cost	NOUN
gujaf-324	266	27	are	be	AUX
gujaf-324	266	28	multiplied	multiply	VERB
gujaf-324	266	29	by	by	ADP
gujaf-324	266	30	-1	-1	INTJ
gujaf-324	266	31	to	to	PART
gujaf-324	266	32	equalize	equalize	VERB
gujaf-324	266	33	the	the	DET
gujaf-324	266	34	relationship	relationship	NOUN
gujaf-324	266	35	with	with	ADP
gujaf-324	266	36	real	real	ADJ
gujaf-324	266	37	earnings	earning	NOUN
gujaf-324	266	38	management	management	NOUN
gujaf-324	266	39	.	.	PUNCT
gujaf-324	267	1	the	the	DET
gujaf-324	267	2	real	real	ADJ
gujaf-324	267	3	earnings	earning	NOUN
gujaf-324	267	4	management	management	NOUN
gujaf-324	267	5	model	model	NOUN
gujaf-324	267	6	is	be	AUX
gujaf-324	267	7	estimated	estimate	VERB
gujaf-324	267	8	using	use	VERB
gujaf-324	267	9	the	the	DET
gujaf-324	267	10	following	follow	VERB
gujaf-324	267	11	model	model	NOUN
gujaf-324	267	12	;	;	PUNCT
gujaf-324	267	13	rem	rem	X
gujaf-324	267	14	=	=	SYM
gujaf-324	267	15	(	(	PUNCT
gujaf-324	267	16	acfo*-1	acfo*-1	PROPN
gujaf-324	267	17	)	)	PUNCT
gujaf-324	267	18	+	+	CCONJ
gujaf-324	267	19	aprod	aprod	NOUN
gujaf-324	267	20	+	+	CCONJ
gujaf-324	267	21	(	(	PUNCT
gujaf-324	267	22	adisexp*-1	adisexp*-1	PROPN
gujaf-324	267	23	)	)	PUNCT
gujaf-324	267	24	where	where	SCONJ
gujaf-324	267	25	;	;	PUNCT
gujaf-324	267	26	cfot	cfot	NOUN
gujaf-324	267	27	=	=	SYM
gujaf-324	267	28	cash	cash	NOUN
gujaf-324	267	29	flow	flow	NOUN
gujaf-324	267	30	from	from	ADP
gujaf-324	267	31	operation	operation	NOUN
gujaf-324	267	32	firm	firm	NOUN
gujaf-324	267	33	i	i	PRON
gujaf-324	267	34	in	in	ADP
gujaf-324	267	35	year	year	NOUN
gujaf-324	267	36	t.	t.	NOUN
gujaf-324	267	37	prodt	prodt	PROPN
gujaf-324	267	38	=	=	PUNCT
gujaf-324	267	39	production	production	NOUN
gujaf-324	267	40	cost	cost	NOUN
gujaf-324	267	41	of	of	ADP
gujaf-324	267	42	firm	firm	ADJ
gujaf-324	267	43	i	i	PRON
gujaf-324	267	44	in	in	ADP
gujaf-324	267	45	year	year	NOUN
gujaf-324	267	46	t.	t.	NOUN
gujaf-324	267	47	disexpt	disexpt	NOUN
gujaf-324	267	48	=	=	PUNCT
gujaf-324	267	49	discretionary	discretionary	ADJ
gujaf-324	267	50	expenses	expense	NOUN
gujaf-324	267	51	of	of	ADP
gujaf-324	267	52	firm	firm	ADJ
gujaf-324	267	53	i	i	PRON
gujaf-324	267	54	in	in	ADP
gujaf-324	267	55	year	year	NOUN
gujaf-324	267	56	t.	t.	NOUN
gujaf-324	267	57	acfo	acfo	NOUN
gujaf-324	267	58	=	=	PUNCT
gujaf-324	267	59	abnormal	abnormal	ADJ
gujaf-324	267	60	cash	cash	NOUN
gujaf-324	267	61	flow	flow	NOUN
gujaf-324	267	62	from	from	ADP
gujaf-324	267	63	operation	operation	NOUN
gujaf-324	267	64	(	(	PUNCT
gujaf-324	267	65	a	a	NOUN
gujaf-324	267	66	)	)	PUNCT
gujaf-324	267	67	aprod	aprod	NOUN
gujaf-324	267	68	=	=	SYM
gujaf-324	267	69	abnormal	abnormal	ADJ
gujaf-324	267	70	production	production	NOUN
gujaf-324	267	71	cost	cost	NOUN
gujaf-324	267	72	(	(	PUNCT
gujaf-324	267	73	b	b	NOUN
gujaf-324	267	74	)	)	PUNCT
gujaf-324	267	75	adisexp	adisexp	NOUN
gujaf-324	267	76	=	=	PUNCT
gujaf-324	267	77	abnormal	abnormal	ADJ
gujaf-324	267	78	discretionary	discretionary	ADJ
gujaf-324	267	79	expenses	expense	NOUN
gujaf-324	267	80	(	(	PUNCT
gujaf-324	267	81	c	c	NOUN
gujaf-324	267	82	)	)	PUNCT
gujaf-324	267	83	rem	rem	X
gujaf-324	267	84	=	=	PUNCT
gujaf-324	267	85	a	a	DET
gujaf-324	267	86	combined	combine	VERB
gujaf-324	267	87	measure	measure	NOUN
gujaf-324	267	88	of	of	ADP
gujaf-324	267	89	real	real	ADJ
gujaf-324	267	90	earnings	earning	NOUN
gujaf-324	267	91	management	management	NOUN
gujaf-324	267	92	(	(	PUNCT
gujaf-324	267	93	a+b+c	a+b+c	PROPN
gujaf-324	267	94	)	)	PUNCT
gujaf-324	267	95	.	.	PUNCT
gujaf-324	268	1	gusau	gusau	PROPN
gujaf-324	268	2	journal	journal	PROPN
gujaf-324	268	3	of	of	ADP
gujaf-324	268	4	accounting	accounting	NOUN
gujaf-324	268	5	and	and	CCONJ
gujaf-324	268	6	finance	finance	NOUN
gujaf-324	268	7	,	,	PUNCT
gujaf-324	268	8	vol	vol	NOUN
gujaf-324	268	9	.	.	PROPN
gujaf-324	268	10	5	5	NUM
gujaf-324	268	11	,	,	PUNCT
gujaf-324	268	12	issue	issue	NOUN
gujaf-324	268	13	2	2	NUM
gujaf-324	268	14	,	,	PUNCT
gujaf-324	268	15	october	october	PROPN
gujaf-324	268	16	,	,	PUNCT
gujaf-324	268	17	2024	2024	NUM
gujaf-324	268	18	213	213	NUM
gujaf-324	268	19	rem	rem	NOUN
gujaf-324	268	20	is	be	AUX
gujaf-324	268	21	represented	represent	VERB
gujaf-324	268	22	by	by	ADP
gujaf-324	268	23	the	the	DET
gujaf-324	268	24	production	production	NOUN
gujaf-324	268	25	cost	cost	NOUN
gujaf-324	268	26	model	model	NOUN
gujaf-324	268	27	residuals	residual	NOUN
gujaf-324	268	28	of	of	ADP
gujaf-324	268	29	roychowdhury	roychowdhury	NOUN
gujaf-324	268	30	(	(	PUNCT
gujaf-324	268	31	2006	2006	NUM
gujaf-324	268	32	)	)	PUNCT
gujaf-324	268	33	after	after	SCONJ
gujaf-324	268	34	the	the	DET
gujaf-324	268	35	data	datum	NOUN
gujaf-324	268	36	from	from	ADP
gujaf-324	268	37	the	the	DET
gujaf-324	268	38	sampled	sample	VERB
gujaf-324	268	39	firm	firm	NOUN
gujaf-324	268	40	is	be	AUX
gujaf-324	268	41	included	include	VERB
gujaf-324	268	42	.	.	PUNCT
gujaf-324	269	1	the	the	DET
gujaf-324	269	2	degree	degree	NOUN
gujaf-324	269	3	of	of	ADP
gujaf-324	269	4	manipulation	manipulation	NOUN
gujaf-324	269	5	is	be	AUX
gujaf-324	269	6	determined	determine	VERB
gujaf-324	269	7	by	by	ADP
gujaf-324	269	8	the	the	DET
gujaf-324	269	9	residual	residual	ADJ
gujaf-324	269	10	;	;	PUNCT
gujaf-324	269	11	the	the	PRON
gujaf-324	269	12	greater	great	ADJ
gujaf-324	269	13	the	the	DET
gujaf-324	269	14	residuals	residual	NOUN
gujaf-324	269	15	,	,	PUNCT
gujaf-324	269	16	the	the	DET
gujaf-324	269	17	more	more	ADJ
gujaf-324	269	18	manipulations	manipulation	NOUN
gujaf-324	269	19	there	there	PRON
gujaf-324	269	20	are	be	VERB
gujaf-324	269	21	,	,	PUNCT
gujaf-324	269	22	and	and	CCONJ
gujaf-324	269	23	vice	vice	ADV
gujaf-324	269	24	versa	versa	ADV
gujaf-324	269	25	.	.	PUNCT
gujaf-324	270	1	thus	thus	ADV
gujaf-324	270	2	,	,	PUNCT
gujaf-324	270	3	all	all	PRON
gujaf-324	270	4	of	of	ADP
gujaf-324	270	5	the	the	DET
gujaf-324	270	6	audit	audit	NOUN
gujaf-324	270	7	quality	quality	NOUN
gujaf-324	270	8	attributes	attribute	NOUN
gujaf-324	270	9	and	and	CCONJ
gujaf-324	270	10	ifrs	ifrs	NOUN
gujaf-324	270	11	adoption	adoption	NOUN
gujaf-324	270	12	will	will	AUX
gujaf-324	270	13	be	be	AUX
gujaf-324	270	14	included	include	VERB
gujaf-324	270	15	in	in	ADP
gujaf-324	270	16	a	a	DET
gujaf-324	270	17	second	second	ADJ
gujaf-324	270	18	regression	regression	NOUN
gujaf-324	270	19	model	model	NOUN
gujaf-324	270	20	that	that	PRON
gujaf-324	270	21	has	have	AUX
gujaf-324	270	22	been	be	AUX
gujaf-324	270	23	established	establish	VERB
gujaf-324	270	24	for	for	ADP
gujaf-324	270	25	the	the	DET
gujaf-324	270	26	study	study	NOUN
gujaf-324	270	27	.	.	PUNCT
gujaf-324	271	1	model	model	NOUN
gujaf-324	271	2	for	for	ADP
gujaf-324	271	3	accruals	accrual	NOUN
gujaf-324	271	4	earnings	earning	NOUN
gujaf-324	271	5	management	management	NOUN
gujaf-324	271	6	the	the	DET
gujaf-324	271	7	yoon	yoon	PROPN
gujaf-324	271	8	,	,	PUNCT
gujaf-324	271	9	miller	miller	PROPN
gujaf-324	271	10	&	&	CCONJ
gujaf-324	271	11	jirapon	jirapon	PROPN
gujaf-324	271	12	(	(	PUNCT
gujaf-324	271	13	2006	2006	NUM
gujaf-324	271	14	)	)	PUNCT
gujaf-324	271	15	model	model	NOUN
gujaf-324	271	16	will	will	AUX
gujaf-324	271	17	be	be	AUX
gujaf-324	271	18	used	use	VERB
gujaf-324	271	19	to	to	PART
gujaf-324	271	20	estimate	estimate	VERB
gujaf-324	271	21	discretionary	discretionary	ADJ
gujaf-324	271	22	accruals	accrual	NOUN
gujaf-324	271	23	in	in	ADP
gujaf-324	271	24	line	line	NOUN
gujaf-324	271	25	with	with	ADP
gujaf-324	271	26	studies	study	NOUN
gujaf-324	271	27	such	such	ADJ
gujaf-324	271	28	as	as	ADP
gujaf-324	271	29	;	;	PUNCT
gujaf-324	271	30	al	al	PROPN
gujaf-324	271	31	areeni	areeni	PROPN
gujaf-324	271	32	&	&	CCONJ
gujaf-324	271	33	aljuidi	aljuidi	PROPN
gujaf-324	271	34	(	(	PUNCT
gujaf-324	271	35	2014	2014	NUM
gujaf-324	271	36	)	)	PUNCT
gujaf-324	271	37	and	and	CCONJ
gujaf-324	271	38	el	el	PROPN
gujaf-324	271	39	madbouly	madbouly	PROPN
gujaf-324	271	40	,	,	PUNCT
gujaf-324	271	41	(	(	PUNCT
gujaf-324	271	42	2021	2021	NUM
gujaf-324	271	43	)	)	PUNCT
gujaf-324	271	44	.	.	PUNCT
gujaf-324	272	1	it	it	PRON
gujaf-324	272	2	is	be	AUX
gujaf-324	272	3	also	also	ADV
gujaf-324	272	4	known	know	VERB
gujaf-324	272	5	as	as	ADP
gujaf-324	272	6	extended	extend	VERB
gujaf-324	272	7	modified	modify	VERB
gujaf-324	272	8	jones	jones	PROPN
gujaf-324	272	9	model	model	NOUN
gujaf-324	272	10	and	and	CCONJ
gujaf-324	272	11	is	be	AUX
gujaf-324	272	12	expressed	express	VERB
gujaf-324	272	13	in	in	ADP
gujaf-324	272	14	the	the	DET
gujaf-324	272	15	equation	equation	NOUN
gujaf-324	272	16	;	;	PUNCT
gujaf-324	272	17	𝑇𝐴𝑖𝑅𝐸𝑉	𝑇𝐴𝑖𝑅𝐸𝑉	PROPN
gujaf-324	272	18	=	=	SYM
gujaf-324	273	1	𝛽0	𝛽0	PROPN
gujaf-324	273	2	+	+	CCONJ
gujaf-324	273	3	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	NOUN
gujaf-324	273	4	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-324	273	5	+	+	PUNCT
gujaf-324	273	6	+	+	CCONJ
gujaf-324	273	7	𝛽2−(∆𝐸𝑋𝑃𝑖	𝛽2−(∆𝐸𝑋𝑃𝑖	PRON
gujaf-324	273	8	−	−	PROPN
gujaf-324	273	9	∆𝑃𝐴𝑌𝑖	∆𝑃𝐴𝑌𝑖	PROPN
gujaf-324	273	10	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-324	274	1	+	+	CCONJ
gujaf-324	274	2	𝛽3−(∆𝐷𝐸𝑃𝑖	𝛽3−(∆𝐷𝐸𝑃𝑖	PROPN
gujaf-324	274	3	−	−	PROPN
gujaf-324	274	4	∆𝑃𝐸𝑁𝑖	∆𝑃𝐸𝑁𝑖	NUM
gujaf-324	274	5	)	)	PUNCT
gujaf-324	274	6	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-324	274	7	…	…	PUNCT
gujaf-324	274	8	…	…	PUNCT
gujaf-324	274	9	…	…	PUNCT
gujaf-324	274	10	(	(	PUNCT
gujaf-324	274	11	a	a	NOUN
gujaf-324	274	12	)	)	PUNCT
gujaf-324	274	13	where	where	SCONJ
gujaf-324	274	14	;	;	PUNCT
gujaf-324	274	15	ta	ta	X
gujaf-324	274	16	(	(	PUNCT
gujaf-324	274	17	total	total	ADJ
gujaf-324	274	18	accruals	accrual	NOUN
gujaf-324	274	19	)	)	PUNCT
gujaf-324	274	20	=	=	PUNCT
gujaf-324	275	1	accounting	accounting	NOUN
gujaf-324	275	2	earnings	earning	NOUN
gujaf-324	275	3	–	–	PUNCT
gujaf-324	275	4	cfo	cfo	NOUN
gujaf-324	275	5	∆rev	∆rev	X
gujaf-324	276	1	=	=	SYM
gujaf-324	277	1	changes	change	NOUN
gujaf-324	277	2	in	in	ADP
gujaf-324	277	3	net	net	ADJ
gujaf-324	277	4	sales	sale	NOUN
gujaf-324	277	5	revenue	revenue	NOUN
gujaf-324	277	6	in	in	ADP
gujaf-324	277	7	of	of	ADP
gujaf-324	277	8	firm	firm	ADJ
gujaf-324	277	9	i	i	PRON
gujaf-324	277	10	in	in	ADP
gujaf-324	277	11	year	year	NOUN
gujaf-324	277	12	t	t	NOUN
gujaf-324	277	13	∆rec	∆rec	NOUN
gujaf-324	278	1	=	=	PRON
gujaf-324	278	2	changes	change	NOUN
gujaf-324	278	3	in	in	ADP
gujaf-324	278	4	trade	trade	NOUN
gujaf-324	278	5	receivables	receivables	NOUN
gujaf-324	278	6	in	in	ADP
gujaf-324	278	7	of	of	ADP
gujaf-324	278	8	firm	firm	ADJ
gujaf-324	278	9	i	i	PRON
gujaf-324	278	10	in	in	ADP
gujaf-324	278	11	year	year	NOUN
gujaf-324	278	12	t	t	NOUN
gujaf-324	278	13	∆exp	∆exp	NOUN
gujaf-324	278	14	=	=	NUM
gujaf-324	278	15	changes	change	NOUN
gujaf-324	278	16	in	in	ADP
gujaf-324	278	17	sum	sum	NOUN
gujaf-324	278	18	of	of	ADP
gujaf-324	278	19	cost	cost	NOUN
gujaf-324	278	20	of	of	ADP
gujaf-324	278	21	goods	good	NOUN
gujaf-324	278	22	sold	sell	VERB
gujaf-324	278	23	and	and	CCONJ
gujaf-324	278	24	selling	selling	NOUN
gujaf-324	278	25	&	&	CCONJ
gujaf-324	278	26	general	general	ADJ
gujaf-324	278	27	administrative	administrative	ADJ
gujaf-324	278	28	expenses	expense	NOUN
gujaf-324	278	29	excluding	exclude	VERB
gujaf-324	278	30	non	non	ADJ
gujaf-324	278	31	-	-	ADJ
gujaf-324	278	32	cash	cash	ADJ
gujaf-324	278	33	expenses	expense	NOUN
gujaf-324	278	34	of	of	ADP
gujaf-324	278	35	firm	firm	ADJ
gujaf-324	278	36	i	i	PRON
gujaf-324	278	37	in	in	ADP
gujaf-324	278	38	year	year	NOUN
gujaf-324	278	39	t.	t.	NOUN
gujaf-324	278	40	∆pay	∆pay	X
gujaf-324	279	1	=	=	SYM
gujaf-324	279	2	changes	change	NOUN
gujaf-324	279	3	in	in	ADP
gujaf-324	279	4	trade	trade	NOUN
gujaf-324	279	5	payables	payable	NOUN
gujaf-324	279	6	in	in	ADP
gujaf-324	279	7	of	of	ADP
gujaf-324	279	8	firm	firm	ADJ
gujaf-324	279	9	i	i	PRON
gujaf-324	279	10	in	in	ADP
gujaf-324	279	11	year	year	NOUN
gujaf-324	279	12	t	t	PROPN
gujaf-324	279	13	dep	dep	NOUN
gujaf-324	279	14	=	=	NOUN
gujaf-324	279	15	depreciation	depreciation	NOUN
gujaf-324	279	16	expenses	expense	NOUN
gujaf-324	279	17	in	in	ADP
gujaf-324	279	18	of	of	ADP
gujaf-324	279	19	firm	firm	ADJ
gujaf-324	279	20	i	i	PRON
gujaf-324	279	21	in	in	ADP
gujaf-324	279	22	year	year	NOUN
gujaf-324	279	23	t	t	NOUN
gujaf-324	279	24	pen	pen	NOUN
gujaf-324	279	25	=	=	PUNCT
gujaf-324	279	26	retirement	retirement	NOUN
gujaf-324	279	27	benefits	benefit	NOUN
gujaf-324	279	28	expenses	expense	NOUN
gujaf-324	279	29	of	of	ADP
gujaf-324	279	30	firm	firm	ADJ
gujaf-324	279	31	i	i	PRON
gujaf-324	279	32	in	in	ADP
gujaf-324	279	33	year	year	NOUN
gujaf-324	279	34	t	t	NOUN
gujaf-324	279	35	∆	∆	X
gujaf-324	279	36	=	=	PUNCT
gujaf-324	279	37	change	change	NOUN
gujaf-324	279	38	operator	operator	NOUN
gujaf-324	279	39	𝐷𝐴𝑖	𝐷𝐴𝑖	NOUN
gujaf-324	279	40	=	=	PUNCT
gujaf-324	279	41	𝑇𝐴𝑖/𝑅𝐸𝑉𝑛	𝑇𝐴𝑖/𝑅𝐸𝑉𝑛	PROPN
gujaf-324	279	42	−	−	PROPN
gujaf-324	280	1	[	[	PUNCT
gujaf-324	280	2	𝛽0	𝛽0	NOUN
gujaf-324	280	3	+	+	CCONJ
gujaf-324	280	4	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	𝛽𝑖𝑅𝐸𝑉∆−∆𝑅𝐸𝐶𝑖	NOUN
gujaf-324	280	5	𝑅𝐸𝑉it	𝑅𝐸𝑉it	PROPN
gujaf-324	280	6	+	+	SYM
gujaf-324	280	7	+	+	CCONJ
gujaf-324	280	8	𝛽2−(∆𝐸𝑋𝑃𝑖	𝛽2−(∆𝐸𝑋𝑃𝑖	PRON
gujaf-324	280	9	−	−	PROPN
gujaf-324	280	10	∆𝑃𝐴𝑌𝑖	∆𝑃𝐴𝑌𝑖	PROPN
gujaf-324	280	11	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-324	281	1	+	+	CCONJ
gujaf-324	281	2	𝛽3−(∆𝐷𝐸𝑃𝑖	𝛽3−(∆𝐷𝐸𝑃𝑖	PROPN
gujaf-324	281	3	−	−	PROPN
gujaf-324	281	4	∆𝑃𝐸𝑁𝑖	∆𝑃𝐸𝑁𝑖	NUM
gujaf-324	281	5	)	)	PUNCT
gujaf-324	281	6	𝑅𝐸𝑉𝑖𝑡	𝑅𝐸𝑉𝑖𝑡	PROPN
gujaf-324	281	7	]	]	PUNCT
gujaf-324	282	1	…	…	PUNCT
gujaf-324	282	2	..	..	PUNCT
gujaf-324	282	3	(	(	PUNCT
gujaf-324	282	4	b	b	X
gujaf-324	282	5	)	)	PUNCT
gujaf-324	282	6	here	here	ADV
gujaf-324	282	7	β0	β0	PROPN
gujaf-324	282	8	(	(	PUNCT
gujaf-324	282	9	5	5	NUM
gujaf-324	282	10	)	)	PUNCT
gujaf-324	282	11	represents	represent	VERB
gujaf-324	282	12	the	the	DET
gujaf-324	282	13	estimated	estimated	ADJ
gujaf-324	282	14	coefficient	coefficient	NOUN
gujaf-324	282	15	of	of	ADP
gujaf-324	282	16	βk	βk	NOUN
gujaf-324	282	17	.	.	PUNCT
gujaf-324	283	1	the	the	DET
gujaf-324	283	2	da	da	PROPN
gujaf-324	283	3	obtained	obtain	VERB
gujaf-324	283	4	represents	represent	VERB
gujaf-324	283	5	the	the	DET
gujaf-324	283	6	differences	difference	NOUN
gujaf-324	283	7	between	between	ADP
gujaf-324	283	8	actual	actual	ADJ
gujaf-324	283	9	total	total	ADJ
gujaf-324	283	10	accruals	accrual	NOUN
gujaf-324	283	11	and	and	CCONJ
gujaf-324	283	12	the	the	DET
gujaf-324	283	13	expected	expect	VERB
gujaf-324	283	14	including	include	VERB
gujaf-324	283	15	depreciation	depreciation	NOUN
gujaf-324	283	16	and	and	CCONJ
gujaf-324	283	17	retirement	retirement	NOUN
gujaf-324	283	18	benefits	benefit	NOUN
gujaf-324	283	19	.	.	PUNCT
gujaf-324	284	1	where	where	SCONJ
gujaf-324	284	2	β0	β0	NOUN
gujaf-324	284	3	represents	represent	VERB
gujaf-324	284	4	the	the	DET
gujaf-324	284	5	change	change	NOUN
gujaf-324	284	6	in	in	ADP
gujaf-324	284	7	cash	cash	NOUN
gujaf-324	284	8	revenue	revenue	NOUN
gujaf-324	284	9	after	after	ADP
gujaf-324	284	10	subtracting	subtract	VERB
gujaf-324	284	11	changes	change	NOUN
gujaf-324	284	12	in	in	ADP
gujaf-324	284	13	receivables	receivables	NOUN
gujaf-324	284	14	from	from	ADP
gujaf-324	284	15	the	the	DET
gujaf-324	284	16	change	change	NOUN
gujaf-324	284	17	in	in	ADP
gujaf-324	284	18	revenue	revenue	NOUN
gujaf-324	284	19	.	.	PUNCT
gujaf-324	285	1	which	which	PRON
gujaf-324	285	2	explains	explain	VERB
gujaf-324	285	3	the	the	DET
gujaf-324	285	4	firm	firm	NOUN
gujaf-324	285	5	’s	’s	PART
gujaf-324	285	6	position	position	NOUN
gujaf-324	285	7	on	on	ADP
gujaf-324	285	8	either	either	CCONJ
gujaf-324	285	9	to	to	PART
gujaf-324	285	10	increase	increase	VERB
gujaf-324	285	11	income	income	NOUN
gujaf-324	285	12	by	by	ADP
gujaf-324	285	13	increasing	increase	VERB
gujaf-324	285	14	credit	credit	NOUN
gujaf-324	285	15	sales	sale	NOUN
gujaf-324	285	16	at	at	ADP
gujaf-324	285	17	the	the	DET
gujaf-324	285	18	end	end	NOUN
gujaf-324	285	19	of	of	ADP
gujaf-324	285	20	the	the	DET
gujaf-324	285	21	year	year	NOUN
gujaf-324	285	22	or	or	CCONJ
gujaf-324	285	23	not	not	PART
gujaf-324	285	24	.	.	PUNCT
gujaf-324	286	1	the	the	DET
gujaf-324	286	2	variable	variable	NOUN
gujaf-324	286	3	βi	βi	PRON
gujaf-324	286	4	stand	stand	VERB
gujaf-324	286	5	for	for	ADP
gujaf-324	286	6	the	the	DET
gujaf-324	286	7	changes	change	NOUN
gujaf-324	286	8	in	in	ADP
gujaf-324	286	9	cash	cash	NOUN
gujaf-324	286	10	expenses	expense	NOUN
gujaf-324	286	11	,	,	PUNCT
gujaf-324	286	12	it	it	PRON
gujaf-324	286	13	implies	imply	VERB
gujaf-324	286	14	that	that	SCONJ
gujaf-324	286	15	the	the	DET
gujaf-324	286	16	managers	manager	NOUN
gujaf-324	286	17	may	may	AUX
gujaf-324	286	18	use	use	VERB
gujaf-324	286	19	expenses	expense	NOUN
gujaf-324	286	20	to	to	PART
gujaf-324	286	21	manage	manage	VERB
gujaf-324	286	22	the	the	DET
gujaf-324	286	23	reported	report	VERB
gujaf-324	286	24	earnings	earning	NOUN
gujaf-324	286	25	.	.	PUNCT
gujaf-324	287	1	the	the	DET
gujaf-324	287	2	last	last	ADJ
gujaf-324	287	3	β3	β3	NOUN
gujaf-324	287	4	and	and	CCONJ
gujaf-324	287	5	third	third	ADJ
gujaf-324	287	6	β2	β2	NOUN
gujaf-324	287	7	associates	associate	VERB
gujaf-324	287	8	non	non	ADJ
gujaf-324	287	9	-	-	ADJ
gujaf-324	287	10	cash	cash	ADJ
gujaf-324	287	11	expenses	expense	NOUN
gujaf-324	287	12	with	with	ADP
gujaf-324	287	13	non	non	ADJ
gujaf-324	287	14	-	-	ADJ
gujaf-324	287	15	current	current	ADJ
gujaf-324	287	16	accruals	accrual	NOUN
gujaf-324	287	17	where	where	SCONJ
gujaf-324	287	18	non	non	ADJ
gujaf-324	287	19	discretional	discretional	ADJ
gujaf-324	287	20	level	level	NOUN
gujaf-324	287	21	of	of	ADP
gujaf-324	287	22	noncash	noncash	NOUN
gujaf-324	287	23	expenses	expense	NOUN
gujaf-324	287	24	is	be	AUX
gujaf-324	287	25	characterized	characterize	VERB
gujaf-324	287	26	by	by	ADP
gujaf-324	287	27	depreciation	depreciation	NOUN
gujaf-324	287	28	and	and	CCONJ
gujaf-324	287	29	retirement	retirement	NOUN
gujaf-324	287	30	benefit	benefit	NOUN
gujaf-324	287	31	.	.	PUNCT
gujaf-324	288	1	thus	thus	ADV
gujaf-324	288	2	,	,	PUNCT
gujaf-324	288	3	aem	aem	PROPN
gujaf-324	288	4	is	be	AUX
gujaf-324	288	5	measured	measure	VERB
gujaf-324	288	6	by	by	ADP
gujaf-324	288	7	the	the	DET
gujaf-324	288	8	da	da	PROPN
gujaf-324	288	9	obtained	obtain	VERB
gujaf-324	288	10	in	in	ADP
gujaf-324	288	11	the	the	DET
gujaf-324	288	12	equation	equation	NOUN
gujaf-324	288	13	above	above	ADV
gujaf-324	288	14	.	.	PUNCT
gujaf-324	289	1	hence	hence	ADV
gujaf-324	289	2	,	,	PUNCT
gujaf-324	289	3	two	two	NUM
gujaf-324	289	4	multiple	multiple	ADJ
gujaf-324	289	5	regressions	regression	NOUN
gujaf-324	289	6	for	for	ADP
gujaf-324	289	7	the	the	DET
gujaf-324	289	8	models	model	NOUN
gujaf-324	289	9	are	be	AUX
gujaf-324	289	10	deduced	deduce	VERB
gujaf-324	289	11	;	;	PUNCT
gujaf-324	289	12	rem	rem	X
gujaf-324	289	13	=	=	SYM
gujaf-324	289	14	art	art	NOUN
gujaf-324	289	15	it	it	PRON
gujaf-324	290	1	+	+	NOUN
gujaf-324	290	2	afs	afs	NOUN
gujaf-324	290	3	it	it	PRON
gujaf-324	291	1	+	+	CCONJ
gujaf-324	291	2	adf	adf	VERB
gujaf-324	291	3	it	it	PRON
gujaf-324	292	1	+	+	CCONJ
gujaf-324	292	2	+	+	CCONJ
gujaf-324	292	3	ifrs	ifrs	NOUN
gujaf-324	292	4	it	it	PRON
gujaf-324	293	1	+	+	CCONJ
gujaf-324	293	2	ɛ	ɛ	PROPN
gujaf-324	293	3	…	…	PUNCT
gujaf-324	293	4	…	…	PUNCT
gujaf-324	293	5	…	…	PUNCT
gujaf-324	293	6	…	…	PUNCT
gujaf-324	293	7	…	…	PUNCT
gujaf-324	293	8	…	…	PUNCT
gujaf-324	293	9	…	…	PUNCT
gujaf-324	293	10	…	…	PUNCT
gujaf-324	293	11	…	…	PUNCT
gujaf-324	293	12	…	…	PUNCT
gujaf-324	293	13	…	…	PUNCT
gujaf-324	293	14	…	…	PUNCT
gujaf-324	293	15	…	…	PUNCT
gujaf-324	293	16	…	…	PUNCT
gujaf-324	293	17	…	…	PUNCT
gujaf-324	293	18	…	…	PUNCT
gujaf-324	293	19	…	…	PUNCT
gujaf-324	293	20	…	…	PUNCT
gujaf-324	293	21	…	…	PUNCT
gujaf-324	293	22	…	…	PUNCT
gujaf-324	293	23	…	…	PUNCT
gujaf-324	293	24	..	..	PUNCT
gujaf-324	293	25	(	(	PUNCT
gujaf-324	293	26	1	1	X
gujaf-324	293	27	)	)	PUNCT
gujaf-324	293	28	aem	aem	PROPN
gujaf-324	293	29	it=	it=	PROPN
gujaf-324	293	30	art	art	NOUN
gujaf-324	293	31	it	it	PRON
gujaf-324	293	32	+	+	NOUN
gujaf-324	293	33	afs	afs	NOUN
gujaf-324	293	34	it	it	PRON
gujaf-324	294	1	+	+	CCONJ
gujaf-324	294	2	adf	adf	VERB
gujaf-324	294	3	it	it	PRON
gujaf-324	295	1	+	+	CCONJ
gujaf-324	295	2	+	+	CCONJ
gujaf-324	295	3	ifrs	ifrs	NOUN
gujaf-324	295	4	it	it	PRON
gujaf-324	296	1	+	+	CCONJ
gujaf-324	296	2	ɛ	ɛ	PROPN
gujaf-324	296	3	…	…	PUNCT
gujaf-324	296	4	…	…	PUNCT
gujaf-324	296	5	…	…	PUNCT
gujaf-324	296	6	…	…	PUNCT
gujaf-324	296	7	…	…	PUNCT
gujaf-324	296	8	…	…	PUNCT
gujaf-324	296	9	…	…	PUNCT
gujaf-324	296	10	…	…	PUNCT
gujaf-324	296	11	…	…	PUNCT
gujaf-324	296	12	…	…	PUNCT
gujaf-324	296	13	…	…	PUNCT
gujaf-324	296	14	…	…	PUNCT
gujaf-324	296	15	…	…	PUNCT
gujaf-324	296	16	…	…	PUNCT
gujaf-324	296	17	…	…	PUNCT
gujaf-324	296	18	…	…	PUNCT
gujaf-324	296	19	…	…	PUNCT
gujaf-324	296	20	…	…	PUNCT
gujaf-324	296	21	…	…	PUNCT
gujaf-324	296	22	…	…	PUNCT
gujaf-324	296	23	…	…	PUNCT
gujaf-324	296	24	..	..	PUNCT
gujaf-324	296	25	(	(	PUNCT
gujaf-324	296	26	2	2	NUM
gujaf-324	296	27	)	)	PUNCT
gujaf-324	296	28	where	where	SCONJ
gujaf-324	296	29	:	:	PUNCT
gujaf-324	296	30	rem=	rem=	VERB
gujaf-324	296	31	real	real	ADJ
gujaf-324	296	32	earnings	earning	NOUN
gujaf-324	296	33	management	management	NOUN
gujaf-324	296	34	from	from	ADP
gujaf-324	296	35	firm	firm	ADJ
gujaf-324	296	36	i	i	PRON
gujaf-324	296	37	in	in	ADP
gujaf-324	296	38	year	year	NOUN
gujaf-324	296	39	t	t	PROPN
gujaf-324	296	40	aem	aem	PROPN
gujaf-324	296	41	=	=	SYM
gujaf-324	296	42	accrual	accrual	ADJ
gujaf-324	296	43	earning	earn	VERB
gujaf-324	296	44	management	management	NOUN
gujaf-324	296	45	from	from	ADP
gujaf-324	296	46	firm	firm	ADJ
gujaf-324	296	47	i	i	PRON
gujaf-324	296	48	in	in	ADP
gujaf-324	296	49	year	year	NOUN
gujaf-324	296	50	t	t	NOUN
gujaf-324	296	51	art	art	NOUN
gujaf-324	296	52	=	=	PUNCT
gujaf-324	296	53	audit	audit	NOUN
gujaf-324	296	54	report	report	NOUN
gujaf-324	296	55	timeliness	timeliness	NOUN
gujaf-324	296	56	from	from	ADP
gujaf-324	296	57	firm	firm	ADJ
gujaf-324	296	58	i	i	PRON
gujaf-324	296	59	in	in	ADP
gujaf-324	296	60	year	year	NOUN
gujaf-324	296	61	t	t	NOUN
gujaf-324	296	62	afs	afs	NOUN
gujaf-324	296	63	=	=	NOUN
gujaf-324	296	64	audit	audit	NOUN
gujaf-324	296	65	fees	fee	NOUN
gujaf-324	296	66	from	from	ADP
gujaf-324	296	67	firm	firm	ADJ
gujaf-324	296	68	i	i	PRON
gujaf-324	296	69	in	in	ADP
gujaf-324	296	70	year	year	NOUN
gujaf-324	296	71	t	t	PROPN
gujaf-324	296	72	adf	adf	NOUN
gujaf-324	296	73	=	=	PUNCT
gujaf-324	296	74	audit	audit	NOUN
gujaf-324	296	75	firm	firm	NOUN
gujaf-324	296	76	size	size	NOUN
gujaf-324	296	77	from	from	ADP
gujaf-324	296	78	firm	firm	ADJ
gujaf-324	296	79	i	i	PRON
gujaf-324	296	80	in	in	ADP
gujaf-324	296	81	year	year	NOUN
gujaf-324	296	82	t	t	PROPN
gujaf-324	296	83	ifrs=	ifrs=	NUM
gujaf-324	296	84	ifrs	ifrs	PROPN
gujaf-324	296	85	adoption	adoption	NOUN
gujaf-324	296	86	from	from	ADP
gujaf-324	296	87	firm	firm	ADJ
gujaf-324	296	88	i	i	PRON
gujaf-324	296	89	in	in	ADP
gujaf-324	296	90	year	year	NOUN
gujaf-324	296	91	t	t	PROPN
gujaf-324	296	92	gusau	gusau	PROPN
gujaf-324	296	93	journal	journal	PROPN
gujaf-324	296	94	of	of	ADP
gujaf-324	296	95	accounting	accounting	NOUN
gujaf-324	296	96	and	and	CCONJ
gujaf-324	296	97	finance	finance	NOUN
gujaf-324	296	98	,	,	PUNCT
gujaf-324	296	99	vol	vol	NOUN
gujaf-324	296	100	.	.	PROPN
gujaf-324	296	101	5	5	NUM
gujaf-324	296	102	,	,	PUNCT
gujaf-324	296	103	issue	issue	NOUN
gujaf-324	296	104	2	2	NUM
gujaf-324	296	105	,	,	PUNCT
gujaf-324	296	106	october	october	PROPN
gujaf-324	296	107	,	,	PUNCT
gujaf-324	296	108	2024	2024	NUM
gujaf-324	296	109	214	214	NUM
gujaf-324	296	110	4	4	NUM
gujaf-324	296	111	.	.	PUNCT
gujaf-324	297	1	results	result	NOUN
gujaf-324	297	2	and	and	CCONJ
gujaf-324	297	3	discussion	discussion	NOUN
gujaf-324	297	4	table	table	NOUN
gujaf-324	297	5	2	2	NUM
gujaf-324	297	6	descriptive	descriptive	ADJ
gujaf-324	297	7	analysis	analysis	NOUN
gujaf-324	297	8	variables	variable	NOUN
gujaf-324	297	9	rem	rem	VERB
gujaf-324	297	10	aem	aem	PROPN
gujaf-324	297	11	art	art	PROPN
gujaf-324	297	12	afs	afs	PROPN
gujaf-324	297	13	adf	adf	PROPN
gujaf-324	297	14	ifrs	ifrs	PROPN
gujaf-324	297	15	mean	mean	VERB
gujaf-324	297	16	.06440	.06440	PROPN
gujaf-324	298	1	.6024	.6024	PROPN
gujaf-324	299	1	122.2879	122.2879	NUM
gujaf-324	299	2	.6627	.6627	PROPN
gujaf-324	299	3	4.0948	4.0948	NUM
gujaf-324	299	4	.6724	.6724	NUM
gujaf-324	299	5	min	min	NOUN
gujaf-324	299	6	.0000	.0000	PROPN
gujaf-324	300	1	.01	.01	NUM
gujaf-324	300	2	46	46	NUM
gujaf-324	300	3	0	0	NUM
gujaf-324	300	4	2.3	2.3	NUM
gujaf-324	300	5	0	0	NUM
gujaf-324	300	6	max	max	PROPN
gujaf-324	300	7	3.0303	3.0303	NUM
gujaf-324	300	8	6.87	6.87	NUM
gujaf-324	300	9	357	357	NUM
gujaf-324	300	10	1	1	NUM
gujaf-324	300	11	6.84	6.84	NUM
gujaf-324	300	12	1	1	NUM
gujaf-324	300	13	std	std	NOUN
gujaf-324	300	14	dev	dev	NOUN
gujaf-324	300	15	.1943	.1943	PROPN
gujaf-324	300	16	.6508	.6508	PROPN
gujaf-324	300	17	62.2588	62.2588	NUM
gujaf-324	300	18	.4732	.4732	PROPN
gujaf-324	300	19	.6226	.6226	PUNCT
gujaf-324	300	20	.4698	.4698	PROPN
gujaf-324	300	21	skewness	skewness	NOUN
gujaf-324	300	22	11.46307	11.46307	NUM
gujaf-324	300	23	4.8113	4.8113	NUM
gujaf-324	300	24	1.5343	1.5343	NUM
gujaf-324	300	25	-.6882	-.6882	PUNCT
gujaf-324	300	26	.08660	.08660	PUNCT
gujaf-324	301	1	-.7344	-.7344	PROPN
gujaf-324	301	2	kurtosis	kurtosis	VERB
gujaf-324	301	3	160.4056	160.4056	NUM
gujaf-324	301	4	37.1089	37.1089	NUM
gujaf-324	301	5	4.8903	4.8903	NUM
gujaf-324	301	6	1.4736	1.4736	NUM
gujaf-324	301	7	3.1821	3.1821	NUM
gujaf-324	301	8	1.6394	1.6394	NUM
gujaf-324	301	9	source	source	NOUN
gujaf-324	301	10	:	:	PUNCT
gujaf-324	301	11	stata	stata	NOUN
gujaf-324	301	12	output	output	NOUN
gujaf-324	301	13	(	(	PUNCT
gujaf-324	301	14	2023	2023	NUM
gujaf-324	301	15	)	)	PUNCT
gujaf-324	301	16	.	.	PUNCT
gujaf-324	302	1	table	table	NOUN
gujaf-324	302	2	2	2	NUM
gujaf-324	302	3	also	also	ADV
gujaf-324	302	4	shows	show	VERB
gujaf-324	302	5	that	that	SCONJ
gujaf-324	302	6	the	the	DET
gujaf-324	302	7	sample	sample	NOUN
gujaf-324	302	8	of	of	ADP
gujaf-324	302	9	listed	list	VERB
gujaf-324	302	10	manufacturing	manufacturing	NOUN
gujaf-324	302	11	firms	firm	NOUN
gujaf-324	302	12	where	where	SCONJ
gujaf-324	302	13	rem	rem	VERB
gujaf-324	302	14	as	as	ADP
gujaf-324	302	15	a	a	DET
gujaf-324	302	16	measure	measure	NOUN
gujaf-324	302	17	of	of	ADP
gujaf-324	302	18	earnings	earning	NOUN
gujaf-324	302	19	management	management	NOUN
gujaf-324	302	20	had	have	VERB
gujaf-324	302	21	a	a	DET
gujaf-324	302	22	minimum	minimum	ADJ
gujaf-324	302	23	value	value	NOUN
gujaf-324	302	24	of	of	ADP
gujaf-324	302	25	n800,000	n800,000	ADJ
gujaf-324	302	26	and	and	CCONJ
gujaf-324	302	27	maximum	maximum	NOUN
gujaf-324	302	28	of	of	ADP
gujaf-324	302	29	n3,038,300	n3,038,300	PROPN
gujaf-324	302	30	,	,	PUNCT
gujaf-324	302	31	the	the	DET
gujaf-324	302	32	average	average	NOUN
gujaf-324	302	33	of	of	ADP
gujaf-324	302	34	real	real	ADJ
gujaf-324	302	35	earnings	earning	NOUN
gujaf-324	302	36	manipulation	manipulation	NOUN
gujaf-324	302	37	of	of	ADP
gujaf-324	302	38	listed	list	VERB
gujaf-324	302	39	manufacturing	manufacturing	NOUN
gujaf-324	302	40	is	be	AUX
gujaf-324	302	41	n644,000	n644,000	ADJ
gujaf-324	302	42	.	.	PUNCT
gujaf-324	303	1	on	on	ADP
gujaf-324	303	2	the	the	DET
gujaf-324	303	3	other	other	ADJ
gujaf-324	303	4	hand	hand	NOUN
gujaf-324	303	5	,	,	PUNCT
gujaf-324	303	6	aem	aem	PROPN
gujaf-324	303	7	as	as	ADP
gujaf-324	303	8	a	a	DET
gujaf-324	303	9	measure	measure	NOUN
gujaf-324	303	10	of	of	ADP
gujaf-324	303	11	earnings	earning	NOUN
gujaf-324	303	12	management	management	NOUN
gujaf-324	303	13	had	have	VERB
gujaf-324	303	14	a	a	DET
gujaf-324	303	15	minimum	minimum	ADJ
gujaf-324	303	16	value	value	NOUN
gujaf-324	303	17	of	of	ADP
gujaf-324	303	18	n100,000	n100,000	ADJ
gujaf-324	303	19	and	and	CCONJ
gujaf-324	303	20	maximum	maximum	NOUN
gujaf-324	303	21	of	of	ADP
gujaf-324	303	22	n1,089,000	n1,089,000	PROPN
gujaf-324	303	23	with	with	ADP
gujaf-324	303	24	an	an	DET
gujaf-324	303	25	average	average	NOUN
gujaf-324	303	26	of	of	ADP
gujaf-324	303	27	n582.400	n582.400	NOUN
gujaf-324	303	28	for	for	ADP
gujaf-324	303	29	accruals	accrual	NOUN
gujaf-324	303	30	earnings	earning	NOUN
gujaf-324	303	31	management	management	NOUN
gujaf-324	303	32	.	.	PUNCT
gujaf-324	304	1	audit	audit	NOUN
gujaf-324	304	2	report	report	NOUN
gujaf-324	304	3	timeliness	timeliness	NOUN
gujaf-324	304	4	(	(	PUNCT
gujaf-324	304	5	art	art	NOUN
gujaf-324	304	6	)	)	PUNCT
gujaf-324	304	7	of	of	ADP
gujaf-324	304	8	an	an	DET
gujaf-324	304	9	average	average	NOUN
gujaf-324	304	10	of	of	ADP
gujaf-324	304	11	122	122	NUM
gujaf-324	304	12	days	day	NOUN
gujaf-324	304	13	.	.	PUNCT
gujaf-324	305	1	this	this	PRON
gujaf-324	305	2	indicates	indicate	VERB
gujaf-324	305	3	that	that	SCONJ
gujaf-324	305	4	it	it	PRON
gujaf-324	305	5	takes	take	VERB
gujaf-324	305	6	an	an	DET
gujaf-324	305	7	average	average	ADJ
gujaf-324	305	8	122	122	NUM
gujaf-324	305	9	days	day	NOUN
gujaf-324	305	10	for	for	ADP
gujaf-324	305	11	a	a	DET
gujaf-324	305	12	sampled	sample	VERB
gujaf-324	305	13	firm	firm	NOUN
gujaf-324	305	14	to	to	PART
gujaf-324	305	15	publish	publish	VERB
gujaf-324	305	16	an	an	DET
gujaf-324	305	17	audited	audited	ADJ
gujaf-324	305	18	report	report	NOUN
gujaf-324	305	19	,	,	PUNCT
gujaf-324	305	20	the	the	DET
gujaf-324	305	21	minimum	minimum	NOUN
gujaf-324	305	22	of	of	ADP
gujaf-324	305	23	46	46	NUM
gujaf-324	305	24	days	day	NOUN
gujaf-324	305	25	while	while	SCONJ
gujaf-324	305	26	the	the	DET
gujaf-324	305	27	maximum	maximum	NOUN
gujaf-324	305	28	was	be	AUX
gujaf-324	305	29	357	357	NUM
gujaf-324	305	30	days	day	NOUN
gujaf-324	305	31	.	.	PUNCT
gujaf-324	306	1	the	the	DET
gujaf-324	306	2	standard	standard	ADJ
gujaf-324	306	3	deviation	deviation	NOUN
gujaf-324	306	4	is	be	AUX
gujaf-324	306	5	62.2588	62.2588	NUM
gujaf-324	306	6	,	,	PUNCT
gujaf-324	306	7	skewness	skewness	NOUN
gujaf-324	306	8	is	be	AUX
gujaf-324	306	9	11.463	11.463	NUM
gujaf-324	306	10	while	while	SCONJ
gujaf-324	306	11	kurtosis	kurtosis	VERB
gujaf-324	306	12	4.8903	4.8903	NUM
gujaf-324	306	13	which	which	PRON
gujaf-324	306	14	indicated	indicate	VERB
gujaf-324	306	15	non	non	ADJ
gujaf-324	306	16	normality	normality	NOUN
gujaf-324	306	17	of	of	ADP
gujaf-324	306	18	data	datum	NOUN
gujaf-324	306	19	.	.	PUNCT
gujaf-324	307	1	adf	adf	NOUN
gujaf-324	307	2	(	(	PUNCT
gujaf-324	307	3	audit	audit	NOUN
gujaf-324	307	4	fee	fee	NOUN
gujaf-324	307	5	)	)	PUNCT
gujaf-324	307	6	with	with	ADP
gujaf-324	307	7	mean	mean	NOUN
gujaf-324	307	8	of	of	ADP
gujaf-324	307	9	4.09	4.09	NUM
gujaf-324	307	10	indicates	indicate	VERB
gujaf-324	307	11	that	that	SCONJ
gujaf-324	307	12	average	average	ADJ
gujaf-324	307	13	fee	fee	NOUN
gujaf-324	307	14	paid	pay	VERB
gujaf-324	307	15	to	to	ADP
gujaf-324	307	16	auditors	auditor	NOUN
gujaf-324	307	17	of	of	ADP
gujaf-324	307	18	the	the	DET
gujaf-324	307	19	sampled	sample	VERB
gujaf-324	307	20	firms	firm	NOUN
gujaf-324	307	21	is	be	AUX
gujaf-324	307	22	₦	₦	ADV
gujaf-324	307	23	4,090,000	4,090,000	NUM
gujaf-324	307	24	;	;	PUNCT
gujaf-324	307	25	minimum	minimum	NOUN
gujaf-324	307	26	of	of	ADP
gujaf-324	307	27	2.3	2.3	NUM
gujaf-324	307	28	indicates	indicate	VERB
gujaf-324	307	29	that	that	SCONJ
gujaf-324	307	30	the	the	DET
gujaf-324	307	31	middle	middle	ADJ
gujaf-324	307	32	value	value	NOUN
gujaf-324	307	33	paid	pay	VERB
gujaf-324	307	34	by	by	ADP
gujaf-324	307	35	all	all	DET
gujaf-324	307	36	the	the	DET
gujaf-324	307	37	sampled	sample	VERB
gujaf-324	307	38	firms	firm	NOUN
gujaf-324	307	39	to	to	ADP
gujaf-324	307	40	the	the	DET
gujaf-324	307	41	auditors	auditor	NOUN
gujaf-324	307	42	is	be	AUX
gujaf-324	307	43	₦	₦	ADP
gujaf-324	307	44	2,300,000	2,300,000	NUM
gujaf-324	307	45	this	this	PRON
gujaf-324	307	46	in	in	ADP
gujaf-324	307	47	turn	turn	NOUN
gujaf-324	307	48	supports	support	VERB
gujaf-324	307	49	the	the	DET
gujaf-324	307	50	average	average	NOUN
gujaf-324	307	51	paid	pay	VERB
gujaf-324	307	52	by	by	ADP
gujaf-324	307	53	the	the	DET
gujaf-324	307	54	sampled	sample	VERB
gujaf-324	307	55	firms	firm	NOUN
gujaf-324	307	56	,	,	PUNCT
gujaf-324	307	57	maximum	maximum	ADJ
gujaf-324	307	58	value	value	NOUN
gujaf-324	307	59	of	of	ADP
gujaf-324	307	60	6.84	6.84	NUM
gujaf-324	307	61	indicates	indicate	VERB
gujaf-324	307	62	that	that	SCONJ
gujaf-324	307	63	the	the	DET
gujaf-324	307	64	highest	high	ADJ
gujaf-324	307	65	amount	amount	NOUN
gujaf-324	307	66	paid	pay	VERB
gujaf-324	307	67	across	across	ADP
gujaf-324	307	68	all	all	DET
gujaf-324	307	69	firms	firm	NOUN
gujaf-324	307	70	is	be	AUX
gujaf-324	307	71	₦	₦	ADV
gujaf-324	307	72	6,840,000	6,840,000	NUM
gujaf-324	307	73	.	.	PUNCT
gujaf-324	308	1	standard	standard	ADJ
gujaf-324	308	2	deviation	deviation	NOUN
gujaf-324	308	3	of	of	ADP
gujaf-324	308	4	0.6226	0.6226	NUM
gujaf-324	308	5	shows	show	VERB
gujaf-324	308	6	that	that	SCONJ
gujaf-324	308	7	there	there	PRON
gujaf-324	308	8	were	be	VERB
gujaf-324	308	9	variations	variation	NOUN
gujaf-324	308	10	in	in	ADP
gujaf-324	308	11	the	the	DET
gujaf-324	308	12	fee	fee	NOUN
gujaf-324	308	13	paid	pay	VERB
gujaf-324	308	14	to	to	ADP
gujaf-324	308	15	auditors	auditor	NOUN
gujaf-324	308	16	.	.	PUNCT
gujaf-324	309	1	skewness	skewness	NOUN
gujaf-324	309	2	of	of	ADP
gujaf-324	309	3	fee	fee	NOUN
gujaf-324	309	4	is	be	AUX
gujaf-324	309	5	0.8660	0.8660	NUM
gujaf-324	309	6	indicates	indicate	VERB
gujaf-324	309	7	that	that	SCONJ
gujaf-324	309	8	the	the	DET
gujaf-324	309	9	data	data	NOUN
gujaf-324	309	10	is	be	AUX
gujaf-324	309	11	positively	positively	ADV
gujaf-324	309	12	skewed	skewed	ADJ
gujaf-324	309	13	.	.	PUNCT
gujaf-324	310	1	this	this	PRON
gujaf-324	310	2	is	be	AUX
gujaf-324	310	3	also	also	ADV
gujaf-324	310	4	supported	support	VERB
gujaf-324	310	5	by	by	ADP
gujaf-324	310	6	the	the	DET
gujaf-324	310	7	coefficient	coefficient	NOUN
gujaf-324	310	8	of	of	ADP
gujaf-324	310	9	kurtosis	kurtosis	NOUN
gujaf-324	310	10	3.1821	3.1821	NUM
gujaf-324	310	11	of	of	ADP
gujaf-324	310	12	which	which	PRON
gujaf-324	310	13	implies	imply	VERB
gujaf-324	310	14	that	that	SCONJ
gujaf-324	310	15	the	the	DET
gujaf-324	310	16	gausian	gausian	NOUN
gujaf-324	310	17	distribution	distribution	NOUN
gujaf-324	310	18	assumption	assumption	NOUN
gujaf-324	310	19	of	of	ADP
gujaf-324	310	20	normal	normal	ADJ
gujaf-324	310	21	data	datum	NOUN
gujaf-324	310	22	is	be	AUX
gujaf-324	310	23	not	not	PART
gujaf-324	310	24	been	be	AUX
gujaf-324	310	25	met	meet	VERB
gujaf-324	310	26	.	.	PUNCT
gujaf-324	311	1	table	table	NOUN
gujaf-324	311	2	2	2	NUM
gujaf-324	311	3	also	also	ADV
gujaf-324	311	4	shows	show	VERB
gujaf-324	311	5	that	that	SCONJ
gujaf-324	311	6	the	the	DET
gujaf-324	311	7	sample	sample	NOUN
gujaf-324	311	8	of	of	ADP
gujaf-324	311	9	listed	list	VERB
gujaf-324	311	10	manufacturing	manufacturing	NOUN
gujaf-324	311	11	firms	firm	NOUN
gujaf-324	311	12	have	have	AUX
gujaf-324	311	13	employed	employ	VERB
gujaf-324	311	14	the	the	DET
gujaf-324	311	15	services	service	NOUN
gujaf-324	311	16	of	of	ADP
gujaf-324	311	17	large	large	ADJ
gujaf-324	311	18	global	global	ADJ
gujaf-324	311	19	audit	audit	NOUN
gujaf-324	311	20	firms	firm	NOUN
gujaf-324	311	21	(	(	PUNCT
gujaf-324	311	22	big	big	ADJ
gujaf-324	311	23	4	4	NUM
gujaf-324	311	24	as	as	ADP
gujaf-324	311	25	a	a	DET
gujaf-324	311	26	measure	measure	NOUN
gujaf-324	311	27	of	of	ADP
gujaf-324	311	28	audit	audit	NOUN
gujaf-324	311	29	firm	firm	ADJ
gujaf-324	311	30	size	size	NOUN
gujaf-324	311	31	(	(	PUNCT
gujaf-324	311	32	afs	afs	NOUN
gujaf-324	311	33	)	)	PUNCT
gujaf-324	311	34	up	up	ADP
gujaf-324	311	35	to	to	PART
gujaf-324	311	36	66	66	NUM
gujaf-324	311	37	%	%	NOUN
gujaf-324	311	38	of	of	ADP
gujaf-324	311	39	the	the	DET
gujaf-324	311	40	total	total	ADJ
gujaf-324	311	41	period	period	NOUN
gujaf-324	311	42	of	of	ADP
gujaf-324	311	43	the	the	DET
gujaf-324	311	44	study	study	NOUN
gujaf-324	311	45	,	,	PUNCT
gujaf-324	311	46	from	from	ADP
gujaf-324	311	47	the	the	DET
gujaf-324	311	48	mean	mean	NOUN
gujaf-324	311	49	of	of	ADP
gujaf-324	311	50	0.6627	0.6627	NUM
gujaf-324	311	51	with	with	ADP
gujaf-324	311	52	standard	standard	ADJ
gujaf-324	311	53	deviation	deviation	NOUN
gujaf-324	311	54	of	of	ADP
gujaf-324	311	55	0.4732	0.4732	NUM
gujaf-324	311	56	,	,	PUNCT
gujaf-324	311	57	and	and	CCONJ
gujaf-324	311	58	the	the	DET
gujaf-324	311	59	minimum	minimum	ADJ
gujaf-324	311	60	and	and	CCONJ
gujaf-324	311	61	maximum	maximum	ADJ
gujaf-324	311	62	value	value	NOUN
gujaf-324	311	63	of	of	ADP
gujaf-324	311	64	0	0	NUM
gujaf-324	311	65	and	and	CCONJ
gujaf-324	311	66	1	1	NUM
gujaf-324	311	67	respectively	respectively	ADV
gujaf-324	311	68	while	while	SCONJ
gujaf-324	311	69	the	the	DET
gujaf-324	311	70	kurtosis	kurtosis	NOUN
gujaf-324	311	71	is	be	AUX
gujaf-324	311	72	1.4736	1.4736	NUM
gujaf-324	311	73	.	.	PUNCT
gujaf-324	311	74	table	table	NOUN
gujaf-324	311	75	3	3	NUM
gujaf-324	311	76	correlation	correlation	NOUN
gujaf-324	311	77	matrix	matrix	NOUN
gujaf-324	311	78	variables	variable	NOUN
gujaf-324	311	79	rem	rem	PUNCT
gujaf-324	311	80	aem	aem	PROPN
gujaf-324	311	81	art	art	PROPN
gujaf-324	311	82	afs	afs	PROPN
gujaf-324	311	83	adf	adf	PROPN
gujaf-324	311	84	ifrs	ifrs	PROPN
gujaf-324	311	85	rem	rem	VERB
gujaf-324	311	86	1.0000	1.0000	NUM
gujaf-324	311	87	aem	aem	NOUN
gujaf-324	311	88	1.0000	1.0000	NUM
gujaf-324	311	89	*	*	PROPN
gujaf-324	311	90	1.0000	1.0000	NUM
gujaf-324	311	91	aem	aem	NOUN
gujaf-324	311	92	1.0000	1.0000	NUM
gujaf-324	311	93	*	*	PROPN
gujaf-324	311	94	1.0000	1.0000	NUM
gujaf-324	311	95	0.0000	0.0000	NUM
gujaf-324	311	96	art	art	NOUN
gujaf-324	311	97	0.0089	0.0089	NUM
gujaf-324	311	98	0.0089	0.0089	NUM
gujaf-324	311	99	1.0000	1.0000	NUM
gujaf-324	311	100	0.8301	0.8301	NUM
gujaf-324	311	101	0.8301	0.8301	NUM
gujaf-324	311	102	afs	afs	NOUN
gujaf-324	311	103	-0.0120	-0.0120	NOUN
gujaf-324	311	104	-0.0120	-0.0120	PROPN
gujaf-324	312	1	0.0023	0.0023	NUM
gujaf-324	312	2	1.0000	1.0000	NUM
gujaf-324	312	3	0.7714	0.7714	NUM
gujaf-324	312	4	0.7714	0.7714	NUM
gujaf-324	312	5	0.9548	0.9548	NUM
gujaf-324	312	6	adf	adf	PROPN
gujaf-324	312	7	-0.0474	-0.0474	NOUN
gujaf-324	312	8	-0.0474	-0.0474	NOUN
gujaf-324	312	9	-0.1372	-0.1372	PROPN
gujaf-324	312	10	*	*	PROPN
gujaf-324	312	11	0.6056	0.6056	NUM
gujaf-324	312	12	*	*	SYM
gujaf-324	312	13	1.0000	1.0000	NUM
gujaf-324	312	14	0.2514	0.2514	NUM
gujaf-324	312	15	0.0009	0.0009	NUM
gujaf-324	312	16	0.0009	0.0009	NUM
gujaf-324	312	17	0.0000	0.0000	NUM
gujaf-324	312	18	ifrs	ifrs	NOUN
gujaf-324	312	19	ifrs	ifrs	NOUN
gujaf-324	312	20	0.2514	0.2514	NUM
gujaf-324	312	21	0.0667	0.0667	NUM
gujaf-324	312	22	0.0899	0.0899	NUM
gujaf-324	312	23	*	*	SYM
gujaf-324	312	24	-0.0221	-0.0221	NOUN
gujaf-324	312	25	0.0669	0.0669	NUM
gujaf-324	312	26	1.0000	1.0000	NUM
gujaf-324	312	27	0.0669	0.0669	NUM
gujaf-324	312	28	1.0000	1.0000	NUM
gujaf-324	312	29	gusau	gusau	ADJ
gujaf-324	312	30	journal	journal	NOUN
gujaf-324	312	31	of	of	ADP
gujaf-324	312	32	accounting	accounting	NOUN
gujaf-324	312	33	and	and	CCONJ
gujaf-324	312	34	finance	finance	NOUN
gujaf-324	312	35	,	,	PUNCT
gujaf-324	312	36	vol	vol	NOUN
gujaf-324	312	37	.	.	PROPN
gujaf-324	312	38	5	5	NUM
gujaf-324	312	39	,	,	PUNCT
gujaf-324	312	40	issue	issue	NOUN
gujaf-324	312	41	2	2	NUM
gujaf-324	312	42	,	,	PUNCT
gujaf-324	312	43	october	october	PROPN
gujaf-324	312	44	,	,	PUNCT
gujaf-324	312	45	2024	2024	NUM
gujaf-324	312	46	215	215	NUM
gujaf-324	312	47	-0.0667	-0.0667	NOUN
gujaf-324	312	48	-0.0899	-0.0899	NOUN
gujaf-324	313	1	0.0299	0.0299	NUM
gujaf-324	313	2	0.5936	0.5936	NUM
gujaf-324	313	3	0.1058	0.1058	NUM
gujaf-324	313	4	source	source	NOUN
gujaf-324	313	5	:	:	PUNCT
gujaf-324	313	6	stata	stata	NOUN
gujaf-324	313	7	output	output	NOUN
gujaf-324	313	8	(	(	PUNCT
gujaf-324	313	9	2023	2023	NUM
gujaf-324	313	10	)	)	PUNCT
gujaf-324	313	11	p	p	NOUN
gujaf-324	313	12	-	-	PUNCT
gujaf-324	313	13	values	value	NOUN
gujaf-324	313	14	in	in	ADP
gujaf-324	313	15	parentheses	parenthesis	NOUN
gujaf-324	313	16	,	,	PUNCT
gujaf-324	313	17	*	*	PUNCT
gujaf-324	313	18	(	(	PUNCT
gujaf-324	313	19	0.05	0.05	NUM
gujaf-324	313	20	)	)	PUNCT
gujaf-324	313	21	significance	significance	NOUN
gujaf-324	313	22	.	.	PUNCT
gujaf-324	314	1	the	the	DET
gujaf-324	314	2	correlation	correlation	NOUN
gujaf-324	314	3	matrix	matrix	NOUN
gujaf-324	314	4	from	from	ADP
gujaf-324	314	5	table	table	NOUN
gujaf-324	314	6	3	3	NUM
gujaf-324	314	7	shows	show	VERB
gujaf-324	314	8	the	the	DET
gujaf-324	314	9	relationships	relationship	NOUN
gujaf-324	314	10	between	between	ADP
gujaf-324	314	11	the	the	DET
gujaf-324	314	12	audit	audit	NOUN
gujaf-324	314	13	quality	quality	NOUN
gujaf-324	314	14	attributes	attribute	NOUN
gujaf-324	314	15	and	and	CCONJ
gujaf-324	314	16	the	the	DET
gujaf-324	314	17	financial	financial	ADJ
gujaf-324	314	18	reporting	reporting	NOUN
gujaf-324	314	19	quality	quality	NOUN
gujaf-324	314	20	of	of	ADP
gujaf-324	314	21	the	the	DET
gujaf-324	314	22	listed	list	VERB
gujaf-324	314	23	manufacturing	manufacturing	NOUN
gujaf-324	314	24	firms	firm	NOUN
gujaf-324	314	25	in	in	ADP
gujaf-324	314	26	nigeria	nigeria	PROPN
gujaf-324	314	27	.	.	PUNCT
gujaf-324	315	1	the	the	DET
gujaf-324	315	2	table	table	NOUN
gujaf-324	315	3	on	on	ADP
gujaf-324	315	4	the	the	DET
gujaf-324	315	5	other	other	ADJ
gujaf-324	315	6	hand	hand	NOUN
gujaf-324	315	7	indicates	indicate	VERB
gujaf-324	315	8	a	a	DET
gujaf-324	315	9	positive	positive	ADJ
gujaf-324	315	10	relationship	relationship	NOUN
gujaf-324	315	11	between	between	ADP
gujaf-324	315	12	financial	financial	ADJ
gujaf-324	315	13	reporting	reporting	NOUN
gujaf-324	315	14	quality	quality	NOUN
gujaf-324	315	15	(	(	PUNCT
gujaf-324	315	16	frq	frq	PROPN
gujaf-324	315	17	)	)	PUNCT
gujaf-324	315	18	and	and	CCONJ
gujaf-324	315	19	audit	audit	NOUN
gujaf-324	315	20	report	report	NOUN
gujaf-324	315	21	timeliness	timeliness	NOUN
gujaf-324	315	22	(	(	PUNCT
gujaf-324	315	23	art	art	NOUN
gujaf-324	315	24	)	)	PUNCT
gujaf-324	315	25	,	,	PUNCT
gujaf-324	315	26	from	from	ADP
gujaf-324	315	27	the	the	DET
gujaf-324	315	28	correlation	correlation	NOUN
gujaf-324	315	29	coefficient	coefficient	NOUN
gujaf-324	315	30	of	of	ADP
gujaf-324	315	31	0.0089	0.0089	NUM
gujaf-324	315	32	for	for	ADP
gujaf-324	315	33	both	both	DET
gujaf-324	315	34	rem	rem	NOUN
gujaf-324	315	35	and	and	CCONJ
gujaf-324	315	36	aem	aem	NOUN
gujaf-324	315	37	which	which	PRON
gujaf-324	315	38	is	be	AUX
gujaf-324	315	39	not	not	PART
gujaf-324	315	40	statistically	statistically	ADV
gujaf-324	315	41	significant	significant	ADJ
gujaf-324	315	42	(	(	PUNCT
gujaf-324	315	43	p	p	NOUN
gujaf-324	315	44	-	-	PUNCT
gujaf-324	315	45	value	value	NOUN
gujaf-324	315	46	of	of	ADP
gujaf-324	315	47	0.8301	0.8301	NUM
gujaf-324	315	48	)	)	PUNCT
gujaf-324	315	49	.	.	PUNCT
gujaf-324	316	1	this	this	PRON
gujaf-324	316	2	implies	imply	VERB
gujaf-324	316	3	that	that	SCONJ
gujaf-324	316	4	the	the	DET
gujaf-324	316	5	financial	financial	ADJ
gujaf-324	316	6	statements	statement	NOUN
gujaf-324	316	7	delay	delay	VERB
gujaf-324	316	8	in	in	ADP
gujaf-324	316	9	the	the	DET
gujaf-324	316	10	listed	list	VERB
gujaf-324	316	11	manufacturing	manufacturing	NOUN
gujaf-324	316	12	firms	firm	NOUN
gujaf-324	316	13	in	in	ADP
gujaf-324	316	14	nigeria	nigeria	PROPN
gujaf-324	316	15	is	be	AUX
gujaf-324	316	16	significantly	significantly	ADV
gujaf-324	316	17	related	relate	VERB
gujaf-324	316	18	with	with	ADP
gujaf-324	316	19	their	their	PRON
gujaf-324	316	20	financial	financial	ADJ
gujaf-324	316	21	reporting	reporting	NOUN
gujaf-324	316	22	quality	quality	NOUN
gujaf-324	316	23	.	.	PUNCT
gujaf-324	317	1	the	the	DET
gujaf-324	317	2	table	table	NOUN
gujaf-324	317	3	shows	show	VERB
gujaf-324	317	4	a	a	DET
gujaf-324	317	5	non	non	ADJ
gujaf-324	317	6	-	-	ADJ
gujaf-324	317	7	significant	significant	ADJ
gujaf-324	317	8	negative	negative	ADJ
gujaf-324	317	9	correlation	correlation	NOUN
gujaf-324	317	10	between	between	ADP
gujaf-324	317	11	financial	financial	ADJ
gujaf-324	317	12	reporting	reporting	NOUN
gujaf-324	317	13	quality	quality	NOUN
gujaf-324	317	14	(	(	PUNCT
gujaf-324	317	15	frq	frq	PROPN
gujaf-324	317	16	)	)	PUNCT
gujaf-324	317	17	and	and	CCONJ
gujaf-324	317	18	the	the	DET
gujaf-324	317	19	size	size	NOUN
gujaf-324	317	20	of	of	ADP
gujaf-324	317	21	the	the	DET
gujaf-324	317	22	audit	audit	NOUN
gujaf-324	317	23	firm	firm	NOUN
gujaf-324	317	24	(	(	PUNCT
gujaf-324	317	25	afs	afs	NOUN
gujaf-324	317	26	)	)	PUNCT
gujaf-324	317	27	as	as	SCONJ
gujaf-324	317	28	measured	measure	VERB
gujaf-324	317	29	by	by	ADP
gujaf-324	317	30	the	the	DET
gujaf-324	317	31	big	big	ADJ
gujaf-324	317	32	4	4	NUM
gujaf-324	317	33	auditors	auditor	NOUN
gujaf-324	317	34	,	,	PUNCT
gujaf-324	317	35	from	from	ADP
gujaf-324	317	36	the	the	DET
gujaf-324	317	37	correlation	correlation	NOUN
gujaf-324	317	38	coefficient	coefficient	NOUN
gujaf-324	317	39	of	of	ADP
gujaf-324	317	40	-0.0120	-0.0120	NOUN
gujaf-324	317	41	(	(	PUNCT
gujaf-324	317	42	p	p	NOUN
gujaf-324	317	43	-	-	PUNCT
gujaf-324	317	44	value	value	NOUN
gujaf-324	317	45	of	of	ADP
gujaf-324	317	46	0.7714	0.7714	NUM
gujaf-324	317	47	)	)	PUNCT
gujaf-324	317	48	.	.	PUNCT
gujaf-324	318	1	the	the	DET
gujaf-324	318	2	table	table	NOUN
gujaf-324	318	3	shows	show	VERB
gujaf-324	318	4	a	a	DET
gujaf-324	318	5	significant	significant	ADJ
gujaf-324	318	6	negative	negative	ADJ
gujaf-324	318	7	association	association	NOUN
gujaf-324	318	8	between	between	ADP
gujaf-324	318	9	financial	financial	ADJ
gujaf-324	318	10	reporting	reporting	NOUN
gujaf-324	318	11	quality	quality	NOUN
gujaf-324	318	12	(	(	PUNCT
gujaf-324	318	13	frq	frq	PROPN
gujaf-324	318	14	)	)	PUNCT
gujaf-324	318	15	and	and	CCONJ
gujaf-324	318	16	auditor	auditor	NOUN
gujaf-324	318	17	fees	fee	NOUN
gujaf-324	318	18	(	(	PUNCT
gujaf-324	318	19	af	af	PROPN
gujaf-324	318	20	)	)	PUNCT
gujaf-324	318	21	,	,	PUNCT
gujaf-324	318	22	from	from	ADP
gujaf-324	318	23	the	the	DET
gujaf-324	318	24	correlation	correlation	NOUN
gujaf-324	318	25	coefficient	coefficient	NOUN
gujaf-324	318	26	of	of	ADP
gujaf-324	318	27	-0.0474	-0.0474	NOUN
gujaf-324	318	28	for	for	ADP
gujaf-324	318	29	both	both	CCONJ
gujaf-324	318	30	aem	aem	PROPN
gujaf-324	318	31	and	and	CCONJ
gujaf-324	318	32	rem	rem	NOUN
gujaf-324	318	33	which	which	PRON
gujaf-324	318	34	is	be	AUX
gujaf-324	318	35	negative	negative	ADJ
gujaf-324	318	36	statistically	statistically	ADV
gujaf-324	318	37	insignificant	insignificant	ADJ
gujaf-324	318	38	the	the	DET
gujaf-324	318	39	p	p	NOUN
gujaf-324	318	40	-	-	PUNCT
gujaf-324	318	41	value	value	NOUN
gujaf-324	318	42	of	of	ADP
gujaf-324	318	43	0.2514	0.2514	NUM
gujaf-324	318	44	and	and	CCONJ
gujaf-324	318	45	0.0009	0.0009	NUM
gujaf-324	318	46	.	.	PUNCT
gujaf-324	319	1	the	the	DET
gujaf-324	319	2	result	result	NOUN
gujaf-324	319	3	also	also	ADV
gujaf-324	319	4	reveals	reveal	VERB
gujaf-324	319	5	the	the	DET
gujaf-324	319	6	adoption	adoption	NOUN
gujaf-324	319	7	of	of	ADP
gujaf-324	319	8	ifrs	ifrs	PROPN
gujaf-324	319	9	have	have	VERB
gujaf-324	319	10	a	a	DET
gujaf-324	319	11	positive	positive	ADJ
gujaf-324	319	12	correlation	correlation	NOUN
gujaf-324	319	13	with	with	ADP
gujaf-324	319	14	financial	financial	ADJ
gujaf-324	319	15	reporting	reporting	NOUN
gujaf-324	319	16	for	for	ADP
gujaf-324	319	17	both	both	PRON
gujaf-324	319	18	aem	aem	PROPN
gujaf-324	319	19	0.2514	0.2514	NUM
gujaf-324	319	20	and	and	CCONJ
gujaf-324	319	21	rem	rem	PRON
gujaf-324	319	22	is	be	AUX
gujaf-324	319	23	0.0667	0.0667	NUM
gujaf-324	319	24	but	but	CCONJ
gujaf-324	319	25	with	with	ADP
gujaf-324	319	26	a	a	DET
gujaf-324	319	27	negative	negative	ADJ
gujaf-324	319	28	p	p	NOUN
gujaf-324	319	29	-	-	PUNCT
gujaf-324	319	30	value	value	NOUN
gujaf-324	319	31	of	of	ADP
gujaf-324	319	32	0.0667	0.0667	NUM
gujaf-324	319	33	and	and	CCONJ
gujaf-324	319	34	0.0899	0.0899	NUM
gujaf-324	319	35	.	.	PUNCT
gujaf-324	320	1	normality	normality	ADJ
gujaf-324	320	2	distribution	distribution	NOUN
gujaf-324	320	3	of	of	ADP
gujaf-324	320	4	the	the	DET
gujaf-324	320	5	data	datum	NOUN
gujaf-324	320	6	the	the	DET
gujaf-324	320	7	error	error	NOUN
gujaf-324	320	8	term	term	NOUN
gujaf-324	320	9	in	in	ADP
gujaf-324	320	10	a	a	DET
gujaf-324	320	11	regression	regression	NOUN
gujaf-324	320	12	equation	equation	NOUN
gujaf-324	320	13	represents	represent	VERB
gujaf-324	320	14	largely	largely	ADV
gujaf-324	320	15	the	the	DET
gujaf-324	320	16	unexplained	unexplained	ADJ
gujaf-324	320	17	part	part	NOUN
gujaf-324	320	18	of	of	ADP
gujaf-324	320	19	the	the	DET
gujaf-324	320	20	model	model	NOUN
gujaf-324	320	21	.	.	PUNCT
gujaf-324	321	1	for	for	ADP
gujaf-324	321	2	the	the	DET
gujaf-324	321	3	estimators	estimator	NOUN
gujaf-324	321	4	of	of	ADP
gujaf-324	321	5	a	a	DET
gujaf-324	321	6	regression	regression	NOUN
gujaf-324	321	7	model	model	NOUN
gujaf-324	321	8	to	to	PART
gujaf-324	321	9	be	be	AUX
gujaf-324	321	10	meaningful	meaningful	ADJ
gujaf-324	321	11	,	,	PUNCT
gujaf-324	321	12	the	the	DET
gujaf-324	321	13	error	error	NOUN
gujaf-324	321	14	term	term	NOUN
gujaf-324	321	15	or	or	CCONJ
gujaf-324	321	16	residual	residual	ADJ
gujaf-324	321	17	should	should	AUX
gujaf-324	321	18	be	be	AUX
gujaf-324	321	19	normally	normally	ADV
gujaf-324	321	20	distributed	distribute	VERB
gujaf-324	321	21	with	with	ADP
gujaf-324	321	22	zero	zero	NUM
gujaf-324	321	23	mean	mean	NOUN
gujaf-324	321	24	.	.	PUNCT
gujaf-324	322	1	to	to	PART
gujaf-324	322	2	allay	allay	VERB
gujaf-324	322	3	this	this	PRON
gujaf-324	322	4	in	in	ADP
gujaf-324	322	5	this	this	DET
gujaf-324	322	6	study	study	NOUN
gujaf-324	322	7	,	,	PUNCT
gujaf-324	322	8	the	the	DET
gujaf-324	322	9	shapiro	shapiro	NOUN
gujaf-324	322	10	-	-	PUNCT
gujaf-324	322	11	wilknormality	wilknormality	NOUN
gujaf-324	322	12	test	test	NOUN
gujaf-324	322	13	was	be	AUX
gujaf-324	322	14	conducted	conduct	VERB
gujaf-324	322	15	on	on	ADP
gujaf-324	322	16	the	the	DET
gujaf-324	322	17	model	model	NOUN
gujaf-324	322	18	’s	’s	PART
gujaf-324	322	19	residuals	residual	NOUN
gujaf-324	322	20	.	.	PUNCT
gujaf-324	323	1	hence	hence	ADV
gujaf-324	323	2	the	the	DET
gujaf-324	323	3	result	result	NOUN
gujaf-324	323	4	;	;	PUNCT
gujaf-324	323	5	table	table	NOUN
gujaf-324	323	6	4	4	NUM
gujaf-324	323	7	normality	normality	NOUN
gujaf-324	323	8	test	test	NOUN
gujaf-324	323	9	table	table	NOUN
gujaf-324	323	10	4	4	NUM
gujaf-324	323	11	shapiro	shapiro	NOUN
gujaf-324	323	12	-	-	PUNCT
gujaf-324	323	13	wilk	wilk	NOUN
gujaf-324	323	14	-	-	PUNCT
gujaf-324	323	15	w	w	NOUN
gujaf-324	323	16	-	-	PUNCT
gujaf-324	323	17	test	test	NOUN
gujaf-324	323	18	-	-	PUNCT
gujaf-324	323	19	for	for	ADP
gujaf-324	323	20	-	-	PUNCT
gujaf-324	323	21	normal	normal	ADJ
gujaf-324	323	22	-	-	PUNCT
gujaf-324	323	23	data	data	NOUN
gujaf-324	323	24	variable	variable	NOUN
gujaf-324	323	25	w	w	PROPN
gujaf-324	323	26	v	v	PROPN
gujaf-324	323	27	z	z	PROPN
gujaf-324	323	28	prob	prob	PROPN
gujaf-324	323	29	>	>	PROPN
gujaf-324	323	30	z	z	PROPN
gujaf-324	323	31	residual	residual	ADJ
gujaf-324	323	32	0.996	0.996	NUM
gujaf-324	323	33	1.263	1.263	NUM
gujaf-324	323	34	0.566	0.566	NUM
gujaf-324	323	35	0.28586	0.28586	NUM
gujaf-324	323	36	residual	residual	ADJ
gujaf-324	323	37	0.996	0.996	NUM
gujaf-324	323	38	1.191	1.191	NUM
gujaf-324	323	39	1.191	1.191	NUM
gujaf-324	323	40	0.33763	0.33763	NUM
gujaf-324	323	41	source	source	NOUN
gujaf-324	323	42	:	:	PUNCT
gujaf-324	323	43	stata	stata	NOUN
gujaf-324	323	44	output	output	NOUN
gujaf-324	323	45	(	(	PUNCT
gujaf-324	323	46	2023	2023	NUM
gujaf-324	323	47	)	)	PUNCT
gujaf-324	323	48	.	.	PUNCT
gujaf-324	324	1	the	the	DET
gujaf-324	324	2	p	p	NOUN
gujaf-324	324	3	-	-	PUNCT
gujaf-324	324	4	values	value	NOUN
gujaf-324	324	5	of	of	ADP
gujaf-324	324	6	the	the	DET
gujaf-324	324	7	models	model	NOUN
gujaf-324	324	8	are	be	AUX
gujaf-324	324	9	0.28586	0.28586	NUM
gujaf-324	324	10	and	and	CCONJ
gujaf-324	324	11	0.33763	0.33763	NUM
gujaf-324	324	12	and	and	CCONJ
gujaf-324	324	13	are	be	AUX
gujaf-324	324	14	greater	great	ADJ
gujaf-324	324	15	than	than	ADP
gujaf-324	324	16	the	the	DET
gujaf-324	324	17	5	5	NUM
gujaf-324	324	18	%	%	NOUN
gujaf-324	324	19	(	(	PUNCT
gujaf-324	324	20	0.05	0.05	NUM
gujaf-324	324	21	)	)	PUNCT
gujaf-324	324	22	level	level	NOUN
gujaf-324	324	23	of	of	ADP
gujaf-324	324	24	significance	significance	NOUN
gujaf-324	324	25	,	,	PUNCT
gujaf-324	324	26	this	this	PRON
gujaf-324	324	27	show	show	VERB
gujaf-324	324	28	that	that	SCONJ
gujaf-324	324	29	the	the	DET
gujaf-324	324	30	data	data	NOUN
gujaf-324	324	31	is	be	AUX
gujaf-324	324	32	normally	normally	ADV
gujaf-324	324	33	distributed	distribute	VERB
gujaf-324	324	34	and	and	CCONJ
gujaf-324	324	35	the	the	DET
gujaf-324	324	36	null	null	ADJ
gujaf-324	324	37	hypothesis	hypothesis	NOUN
gujaf-324	324	38	is	be	AUX
gujaf-324	324	39	rejected	reject	VERB
gujaf-324	324	40	(	(	PUNCT
gujaf-324	324	41	see	see	VERB
gujaf-324	324	42	table	table	NOUN
gujaf-324	324	43	4	4	NUM
gujaf-324	324	44	above	above	ADV
gujaf-324	324	45	)	)	PUNCT
gujaf-324	324	46	.	.	PUNCT
gujaf-324	325	1	consequently	consequently	ADV
gujaf-324	325	2	,	,	PUNCT
gujaf-324	325	3	it	it	PRON
gujaf-324	325	4	may	may	AUX
gujaf-324	325	5	be	be	AUX
gujaf-324	325	6	concluded	conclude	VERB
gujaf-324	325	7	that	that	SCONJ
gujaf-324	325	8	the	the	DET
gujaf-324	325	9	model	model	NOUN
gujaf-324	325	10	's	's	PART
gujaf-324	325	11	residual	residual	ADJ
gujaf-324	325	12	is	be	AUX
gujaf-324	325	13	regularly	regularly	ADV
gujaf-324	325	14	distributed	distribute	VERB
gujaf-324	325	15	.	.	PUNCT
gujaf-324	326	1	in	in	ADP
gujaf-324	326	2	additional	additional	ADJ
gujaf-324	326	3	other	other	ADJ
gujaf-324	326	4	tests	test	NOUN
gujaf-324	326	5	are	be	AUX
gujaf-324	326	6	conducted	conduct	VERB
gujaf-324	326	7	the	the	DET
gujaf-324	326	8	include	include	NOUN
gujaf-324	326	9	;	;	PUNCT
gujaf-324	326	10	multicolinearity	multicolinearity	NOUN
gujaf-324	326	11	test	test	NOUN
gujaf-324	326	12	,	,	PUNCT
gujaf-324	326	13	normality	normality	NOUN
gujaf-324	326	14	test	test	NOUN
gujaf-324	326	15	,	,	PUNCT
gujaf-324	326	16	linearity	linearity	NOUN
gujaf-324	326	17	test	test	NOUN
gujaf-324	326	18	,	,	PUNCT
gujaf-324	326	19	auto	auto	NOUN
gujaf-324	326	20	and	and	CCONJ
gujaf-324	326	21	serial	serial	ADJ
gujaf-324	326	22	correlation	correlation	NOUN
gujaf-324	326	23	test	test	NOUN
gujaf-324	326	24	and	and	CCONJ
gujaf-324	326	25	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	326	26	test	test	NOUN
gujaf-324	326	27	.	.	PUNCT
gujaf-324	327	1	they	they	PRON
gujaf-324	327	2	are	be	AUX
gujaf-324	327	3	performed	perform	VERB
gujaf-324	327	4	to	to	PART
gujaf-324	327	5	determine	determine	VERB
gujaf-324	327	6	whether	whether	SCONJ
gujaf-324	327	7	the	the	DET
gujaf-324	327	8	models	model	NOUN
gujaf-324	327	9	should	should	AUX
gujaf-324	327	10	be	be	AUX
gujaf-324	327	11	retained	retain	VERB
gujaf-324	327	12	.	.	PUNCT
gujaf-324	328	1	if	if	SCONJ
gujaf-324	328	2	auto	auto	NOUN
gujaf-324	328	3	/	/	SYM
gujaf-324	328	4	serial	serial	ADJ
gujaf-324	328	5	correlation	correlation	NOUN
gujaf-324	328	6	and	and	CCONJ
gujaf-324	328	7	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	328	8	exists	exist	VERB
gujaf-324	328	9	in	in	ADP
gujaf-324	328	10	the	the	DET
gujaf-324	328	11	models	model	NOUN
gujaf-324	328	12	,	,	PUNCT
gujaf-324	328	13	which	which	PRON
gujaf-324	328	14	is	be	AUX
gujaf-324	328	15	likely	likely	ADJ
gujaf-324	328	16	,	,	PUNCT
gujaf-324	328	17	then	then	ADV
gujaf-324	328	18	another	another	DET
gujaf-324	328	19	option	option	NOUN
gujaf-324	328	20	must	must	AUX
gujaf-324	328	21	be	be	AUX
gujaf-324	328	22	used	use	VERB
gujaf-324	328	23	to	to	PART
gujaf-324	328	24	either	either	CCONJ
gujaf-324	328	25	go	go	VERB
gujaf-324	328	26	for	for	ADP
gujaf-324	328	27	further	further	ADJ
gujaf-324	328	28	analysis	analysis	NOUN
gujaf-324	328	29	or	or	CCONJ
gujaf-324	328	30	change	change	VERB
gujaf-324	328	31	to	to	ADP
gujaf-324	328	32	an	an	DET
gujaf-324	328	33	appropriate	appropriate	ADJ
gujaf-324	328	34	model	model	NOUN
gujaf-324	328	35	that	that	PRON
gujaf-324	328	36	will	will	AUX
gujaf-324	328	37	correct	correct	VERB
gujaf-324	328	38	or	or	CCONJ
gujaf-324	328	39	accommodate	accommodate	VERB
gujaf-324	328	40	the	the	DET
gujaf-324	328	41	auto	auto	NOUN
gujaf-324	328	42	/	/	SYM
gujaf-324	328	43	serial	serial	ADJ
gujaf-324	328	44	correlation	correlation	NOUN
gujaf-324	328	45	and	and	CCONJ
gujaf-324	328	46	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	328	47	of	of	ADP
gujaf-324	328	48	which	which	PRON
gujaf-324	328	49	pcse	pcse	NOUN
gujaf-324	328	50	could	could	AUX
gujaf-324	328	51	as	as	ADV
gujaf-324	328	52	well	well	ADV
gujaf-324	328	53	be	be	AUX
gujaf-324	328	54	used	use	VERB
gujaf-324	328	55	(	(	PUNCT
gujaf-324	328	56	hausman	hausman	PROPN
gujaf-324	328	57	&	&	CCONJ
gujaf-324	328	58	kuersteiner	kuersteiner	PROPN
gujaf-324	328	59	,	,	PUNCT
gujaf-324	328	60	2008	2008	NUM
gujaf-324	328	61	)	)	PUNCT
gujaf-324	328	62	.	.	PUNCT
gujaf-324	329	1	test	test	NOUN
gujaf-324	329	2	for	for	ADP
gujaf-324	329	3	multicollinearity	multicollinearity	NOUN
gujaf-324	329	4	the	the	DET
gujaf-324	329	5	non	non	NOUN
gujaf-324	329	6	-	-	NOUN
gujaf-324	329	7	correlation	correlation	NOUN
gujaf-324	329	8	between	between	ADP
gujaf-324	329	9	the	the	DET
gujaf-324	329	10	independent	independent	ADJ
gujaf-324	329	11	variables	variable	NOUN
gujaf-324	329	12	is	be	AUX
gujaf-324	329	13	another	another	DET
gujaf-324	329	14	fundamental	fundamental	ADJ
gujaf-324	329	15	tenet	tenet	NOUN
gujaf-324	329	16	of	of	ADP
gujaf-324	329	17	the	the	DET
gujaf-324	329	18	linear	linear	PROPN
gujaf-324	329	19	regression	regression	NOUN
gujaf-324	329	20	model	model	NOUN
gujaf-324	329	21	.	.	PUNCT
gujaf-324	330	1	multicollinearity	multicollinearity	NOUN
gujaf-324	330	2	is	be	AUX
gujaf-324	330	3	present	present	ADJ
gujaf-324	330	4	because	because	SCONJ
gujaf-324	330	5	of	of	ADP
gujaf-324	330	6	the	the	DET
gujaf-324	330	7	independent	independent	ADJ
gujaf-324	330	8	variables	variable	NOUN
gujaf-324	330	9	'	'	PART
gujaf-324	330	10	gusau	gusau	ADJ
gujaf-324	330	11	journal	journal	NOUN
gujaf-324	330	12	of	of	ADP
gujaf-324	330	13	accounting	accounting	NOUN
gujaf-324	330	14	and	and	CCONJ
gujaf-324	330	15	finance	finance	NOUN
gujaf-324	330	16	,	,	PUNCT
gujaf-324	330	17	vol	vol	NOUN
gujaf-324	330	18	.	.	PROPN
gujaf-324	330	19	5	5	NUM
gujaf-324	330	20	,	,	PUNCT
gujaf-324	330	21	issue	issue	NOUN
gujaf-324	330	22	2	2	NUM
gujaf-324	330	23	,	,	PUNCT
gujaf-324	330	24	october	october	PROPN
gujaf-324	330	25	,	,	PUNCT
gujaf-324	330	26	2024	2024	NUM
gujaf-324	330	27	216	216	NUM
gujaf-324	330	28	interdependence	interdependence	NOUN
gujaf-324	330	29	.	.	PUNCT
gujaf-324	331	1	the	the	DET
gujaf-324	331	2	variance	variance	NOUN
gujaf-324	331	3	inflation	inflation	NOUN
gujaf-324	331	4	factor	factor	NOUN
gujaf-324	331	5	(	(	PUNCT
gujaf-324	331	6	vif	vif	NOUN
gujaf-324	331	7	)	)	PUNCT
gujaf-324	331	8	values	value	NOUN
gujaf-324	331	9	of	of	ADP
gujaf-324	331	10	the	the	DET
gujaf-324	331	11	model	model	NOUN
gujaf-324	331	12	were	be	AUX
gujaf-324	331	13	analyzed	analyze	VERB
gujaf-324	331	14	to	to	PART
gujaf-324	331	15	see	see	VERB
gujaf-324	331	16	whether	whether	SCONJ
gujaf-324	331	17	the	the	DET
gujaf-324	331	18	data	datum	NOUN
gujaf-324	331	19	's	's	PART
gujaf-324	331	20	tolerance	tolerance	NOUN
gujaf-324	331	21	level	level	NOUN
gujaf-324	331	22	is	be	AUX
gujaf-324	331	23	within	within	ADP
gujaf-324	331	24	bounds	bound	NOUN
gujaf-324	331	25	and	and	CCONJ
gujaf-324	331	26	to	to	PART
gujaf-324	331	27	test	test	VERB
gujaf-324	331	28	for	for	ADP
gujaf-324	331	29	multicollinearity	multicollinearity	NOUN
gujaf-324	331	30	in	in	ADP
gujaf-324	331	31	the	the	DET
gujaf-324	331	32	data	datum	NOUN
gujaf-324	331	33	.	.	PUNCT
gujaf-324	332	1	the	the	DET
gujaf-324	332	2	test	test	NOUN
gujaf-324	332	3	's	's	PART
gujaf-324	332	4	outcome	outcome	NOUN
gujaf-324	332	5	is	be	AUX
gujaf-324	332	6	recorded	record	VERB
gujaf-324	332	7	in	in	ADP
gujaf-324	332	8	table	table	NOUN
gujaf-324	332	9	5	5	NUM
gujaf-324	332	10	.	.	PUNCT
gujaf-324	332	11	table	table	NOUN
gujaf-324	332	12	5	5	NUM
gujaf-324	332	13	:	:	PUNCT
gujaf-324	332	14	collinearity	collinearity	NOUN
gujaf-324	332	15	test	test	NOUN
gujaf-324	332	16	vif	vif	NOUN
gujaf-324	332	17	1	1	NUM
gujaf-324	332	18	/	/	SYM
gujaf-324	332	19	vif	vif	PROPN
gujaf-324	332	20	adf	adf	PROPN
gujaf-324	332	21	1.01	1.01	NUM
gujaf-324	332	22	.987	.987	NUM
gujaf-324	332	23	art	art	NOUN
gujaf-324	332	24	1.01	1.01	NUM
gujaf-324	332	25	.991	.991	NUM
gujaf-324	332	26	afs	afs	PROPN
gujaf-324	332	27	1.00	1.00	NUM
gujaf-324	332	28	.996	.996	NUM
gujaf-324	332	29	ifrs	ifrs	PROPN
gujaf-324	332	30	1.00	1.00	NUM
gujaf-324	332	31	.999	.999	NUM
gujaf-324	332	32	mean	mean	NOUN
gujaf-324	332	33	vif	vif	PROPN
gujaf-324	332	34	1.01	1.01	NUM
gujaf-324	332	35	.	.	PUNCT
gujaf-324	333	1	source	source	NOUN
gujaf-324	333	2	:	:	PUNCT
gujaf-324	333	3	stata	stata	NOUN
gujaf-324	333	4	output	output	NOUN
gujaf-324	333	5	(	(	PUNCT
gujaf-324	333	6	2023	2023	NUM
gujaf-324	333	7	)	)	PUNCT
gujaf-324	333	8	.	.	PUNCT
gujaf-324	334	1	there	there	PRON
gujaf-324	334	2	is	be	VERB
gujaf-324	334	3	no	no	DET
gujaf-324	334	4	multicollinearity	multicollinearity	NOUN
gujaf-324	334	5	issue	issue	NOUN
gujaf-324	334	6	,	,	PUNCT
gujaf-324	334	7	as	as	SCONJ
gujaf-324	334	8	demonstrated	demonstrate	VERB
gujaf-324	334	9	by	by	ADP
gujaf-324	334	10	table	table	NOUN
gujaf-324	334	11	5	5	NUM
gujaf-324	334	12	's	's	PART
gujaf-324	334	13	evidence	evidence	NOUN
gujaf-324	334	14	,	,	PUNCT
gujaf-324	334	15	where	where	SCONJ
gujaf-324	334	16	all	all	DET
gujaf-324	334	17	variable	variable	ADJ
gujaf-324	334	18	vif	vif	NOUN
gujaf-324	334	19	values	value	NOUN
gujaf-324	334	20	are	be	AUX
gujaf-324	334	21	less	less	ADJ
gujaf-324	334	22	than	than	ADP
gujaf-324	334	23	10	10	NUM
gujaf-324	334	24	and	and	CCONJ
gujaf-324	334	25	tolerance	tolerance	NOUN
gujaf-324	334	26	values	value	NOUN
gujaf-324	334	27	are	be	AUX
gujaf-324	334	28	all	all	ADV
gujaf-324	334	29	more	more	ADJ
gujaf-324	334	30	than	than	ADP
gujaf-324	334	31	0.10	0.10	NUM
gujaf-324	334	32	(	(	PUNCT
gujaf-324	334	33	the	the	DET
gujaf-324	334	34	rule	rule	NOUN
gujaf-324	334	35	of	of	ADP
gujaf-324	334	36	thumb	thumb	NOUN
gujaf-324	334	37	)	)	PUNCT
gujaf-324	334	38	.	.	PUNCT
gujaf-324	335	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-324	335	2	test	test	NOUN
gujaf-324	335	3	and	and	CCONJ
gujaf-324	335	4	autocorrelation	autocorrelation	NOUN
gujaf-324	335	5	test	test	NOUN
gujaf-324	335	6	two	two	NUM
gujaf-324	335	7	additional	additional	ADJ
gujaf-324	335	8	tests	test	NOUN
gujaf-324	335	9	were	be	AUX
gujaf-324	335	10	performed	perform	VERB
gujaf-324	335	11	to	to	PART
gujaf-324	335	12	ascertain	ascertain	VERB
gujaf-324	335	13	the	the	DET
gujaf-324	335	14	homoscedasticity	homoscedasticity	NOUN
gujaf-324	335	15	(	(	PUNCT
gujaf-324	335	16	consistency	consistency	NOUN
gujaf-324	335	17	of	of	ADP
gujaf-324	335	18	the	the	DET
gujaf-324	335	19	variance	variance	NOUN
gujaf-324	335	20	of	of	ADP
gujaf-324	335	21	the	the	DET
gujaf-324	335	22	error	error	NOUN
gujaf-324	335	23	terms	term	NOUN
gujaf-324	335	24	across	across	ADP
gujaf-324	335	25	all	all	DET
gujaf-324	335	26	levels	level	NOUN
gujaf-324	335	27	of	of	ADP
gujaf-324	335	28	the	the	DET
gujaf-324	335	29	independent	independent	ADJ
gujaf-324	335	30	variables	variable	NOUN
gujaf-324	335	31	)	)	PUNCT
gujaf-324	335	32	and	and	CCONJ
gujaf-324	335	33	the	the	DET
gujaf-324	335	34	autocorrelation	autocorrelation	NOUN
gujaf-324	335	35	(	(	PUNCT
gujaf-324	335	36	interdependence	interdependence	NOUN
gujaf-324	335	37	of	of	ADP
gujaf-324	335	38	the	the	DET
gujaf-324	335	39	error	error	NOUN
gujaf-324	335	40	terms	term	NOUN
gujaf-324	335	41	)	)	PUNCT
gujaf-324	335	42	.	.	PUNCT
gujaf-324	336	1	breusch	breusch	PROPN
gujaf-324	336	2	-	-	PUNCT
gujaf-324	336	3	pagan	pagan	NOUN
gujaf-324	336	4	's	's	PART
gujaf-324	336	5	test	test	NOUN
gujaf-324	336	6	was	be	AUX
gujaf-324	336	7	used	use	VERB
gujaf-324	336	8	to	to	PART
gujaf-324	336	9	determine	determine	VERB
gujaf-324	336	10	the	the	DET
gujaf-324	336	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	336	12	of	of	ADP
gujaf-324	336	13	this	this	DET
gujaf-324	336	14	investigation	investigation	NOUN
gujaf-324	336	15	.	.	PUNCT
gujaf-324	337	1	table	table	NOUN
gujaf-324	337	2	6	6	NUM
gujaf-324	337	3	:	:	PUNCT
gujaf-324	337	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	337	5	test	test	NOUN
gujaf-324	337	6	model1	model1	NOUN
gujaf-324	338	1	model2	model2	PROPN
gujaf-324	338	2	chi	chi	PROPN
gujaf-324	338	3	square	square	PROPN
gujaf-324	338	4	5.4e+06	5.4e+06	NOUN
gujaf-324	338	5	187.81	187.81	NUM
gujaf-324	338	6	p	p	NOUN
gujaf-324	338	7	-	-	PUNCT
gujaf-324	338	8	value	value	NOUN
gujaf-324	338	9	0.0000	0.0000	NUM
gujaf-324	338	10	0.0000	0.0000	NUM
gujaf-324	338	11	source	source	NOUN
gujaf-324	338	12	:	:	PUNCT
gujaf-324	338	13	stata	stata	NOUN
gujaf-324	338	14	output	output	NOUN
gujaf-324	338	15	(	(	PUNCT
gujaf-324	338	16	2023	2023	NUM
gujaf-324	338	17	)	)	PUNCT
gujaf-324	338	18	.	.	PUNCT
gujaf-324	339	1	when	when	SCONJ
gujaf-324	339	2	testing	test	VERB
gujaf-324	339	3	for	for	ADP
gujaf-324	339	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	339	5	using	use	VERB
gujaf-324	339	6	the	the	DET
gujaf-324	339	7	breusch	breusch	ADV
gujaf-324	339	8	-	-	PUNCT
gujaf-324	339	9	pagan	pagan	ADJ
gujaf-324	339	10	test	test	NOUN
gujaf-324	339	11	,	,	PUNCT
gujaf-324	339	12	the	the	DET
gujaf-324	339	13	result	result	NOUN
gujaf-324	339	14	has	have	VERB
gujaf-324	339	15	a	a	DET
gujaf-324	339	16	0.000	0.000	NUM
gujaf-324	339	17	p	p	NOUN
gujaf-324	339	18	-	-	PUNCT
gujaf-324	339	19	value	value	NOUN
gujaf-324	339	20	and	and	CCONJ
gujaf-324	339	21	a	a	DET
gujaf-324	339	22	chi	chi	NOUN
gujaf-324	339	23	-	-	PUNCT
gujaf-324	339	24	square	square	NOUN
gujaf-324	339	25	of	of	ADP
gujaf-324	339	26	187.81	187.81	NUM
gujaf-324	339	27	and	and	CCONJ
gujaf-324	339	28	5.4e+06	5.4e+06	NUM
gujaf-324	339	29	.	.	PUNCT
gujaf-324	340	1	this	this	PRON
gujaf-324	340	2	suggests	suggest	VERB
gujaf-324	340	3	accepting	accept	VERB
gujaf-324	340	4	a	a	DET
gujaf-324	340	5	heteroskedastic	heteroskedastic	ADJ
gujaf-324	340	6	model	model	NOUN
gujaf-324	340	7	and	and	CCONJ
gujaf-324	340	8	rejecting	reject	VERB
gujaf-324	340	9	the	the	DET
gujaf-324	340	10	null	null	ADJ
gujaf-324	340	11	hypothesis	hypothesis	NOUN
gujaf-324	340	12	,	,	PUNCT
gujaf-324	340	13	which	which	PRON
gujaf-324	340	14	is	be	AUX
gujaf-324	340	15	a	a	DET
gujaf-324	340	16	need	need	NOUN
gujaf-324	340	17	for	for	ADP
gujaf-324	340	18	homoscedasticity	homoscedasticity	NOUN
gujaf-324	340	19	.	.	PUNCT
gujaf-324	341	1	autocorrelation	autocorrelation	NOUN
gujaf-324	341	2	test	test	NOUN
gujaf-324	341	3	table	table	NOUN
gujaf-324	341	4	7	7	NUM
gujaf-324	341	5	:	:	PUNCT
gujaf-324	341	6	autocorrelation	autocorrelation	NOUN
gujaf-324	341	7	test	test	NOUN
gujaf-324	341	8	model	model	NOUN
gujaf-324	341	9	1	1	NUM
gujaf-324	341	10	model	model	NOUN
gujaf-324	341	11	2	2	NUM
gujaf-324	341	12	chi	chi	NOUN
gujaf-324	341	13	square	square	NOUN
gujaf-324	341	14	38.927	38.927	NUM
gujaf-324	341	15	168.628	168.628	NUM
gujaf-324	341	16	p	p	NOUN
gujaf-324	341	17	-	-	PUNCT
gujaf-324	341	18	value	value	NOUN
gujaf-324	341	19	0.0000	0.0000	NUM
gujaf-324	341	20	0.0000	0.0000	NUM
gujaf-324	341	21	source	source	NOUN
gujaf-324	341	22	:	:	PUNCT
gujaf-324	341	23	stata	stata	NOUN
gujaf-324	341	24	output	output	NOUN
gujaf-324	341	25	(	(	PUNCT
gujaf-324	341	26	2023	2023	NUM
gujaf-324	341	27	)	)	PUNCT
gujaf-324	341	28	.	.	PUNCT
gujaf-324	342	1	the	the	DET
gujaf-324	342	2	presence	presence	NOUN
gujaf-324	342	3	of	of	ADP
gujaf-324	342	4	auto	auto	NOUN
gujaf-324	342	5	/	/	SYM
gujaf-324	342	6	serial	serial	ADJ
gujaf-324	342	7	correlation	correlation	NOUN
gujaf-324	342	8	violates	violate	VERB
gujaf-324	342	9	one	one	NUM
gujaf-324	342	10	of	of	ADP
gujaf-324	342	11	the	the	DET
gujaf-324	342	12	basic	basic	ADJ
gujaf-324	342	13	assumptions	assumption	NOUN
gujaf-324	342	14	of	of	ADP
gujaf-324	342	15	the	the	DET
gujaf-324	342	16	ols	ol	NOUN
gujaf-324	342	17	which	which	PRON
gujaf-324	342	18	is	be	AUX
gujaf-324	342	19	necessary	necessary	ADJ
gujaf-324	342	20	for	for	ADP
gujaf-324	342	21	the	the	DET
gujaf-324	342	22	stability	stability	NOUN
gujaf-324	342	23	of	of	ADP
gujaf-324	342	24	time	time	NOUN
gujaf-324	342	25	series	series	PROPN
gujaf-324	342	26	data	data	PROPN
gujaf-324	342	27	.	.	PUNCT
gujaf-324	343	1	using	use	VERB
gujaf-324	343	2	the	the	DET
gujaf-324	343	3	wooldridge	wooldridge	PROPN
gujaf-324	343	4	test	test	NOUN
gujaf-324	343	5	for	for	ADP
gujaf-324	343	6	autocorrelation	autocorrelation	NOUN
gujaf-324	343	7	,	,	PUNCT
gujaf-324	343	8	the	the	DET
gujaf-324	343	9	result	result	NOUN
gujaf-324	343	10	in	in	ADP
gujaf-324	343	11	table	table	NOUN
gujaf-324	343	12	7	7	NUM
gujaf-324	343	13	shows	show	VERB
gujaf-324	343	14	presence	presence	NOUN
gujaf-324	343	15	of	of	ADP
gujaf-324	343	16	serial	serial	ADJ
gujaf-324	343	17	correlation	correlation	NOUN
gujaf-324	343	18	in	in	ADP
gujaf-324	343	19	the	the	DET
gujaf-324	343	20	model	model	NOUN
gujaf-324	343	21	as	as	SCONJ
gujaf-324	343	22	the	the	DET
gujaf-324	343	23	p	p	NOUN
gujaf-324	343	24	-	-	PUNCT
gujaf-324	343	25	values	value	NOUN
gujaf-324	343	26	(	(	PUNCT
gujaf-324	343	27	0.0000	0.0000	NUM
gujaf-324	343	28	)	)	PUNCT
gujaf-324	343	29	is	be	AUX
gujaf-324	343	30	greater	great	ADJ
gujaf-324	343	31	than	than	ADP
gujaf-324	343	32	5	5	NUM
gujaf-324	343	33	%	%	NOUN
gujaf-324	343	34	.	.	PUNCT
gujaf-324	344	1	regression	regression	NOUN
gujaf-324	344	2	model	model	NOUN
gujaf-324	344	3	specification	specification	NOUN
gujaf-324	344	4	the	the	DET
gujaf-324	344	5	data	datum	NOUN
gujaf-324	344	6	set	set	VERB
gujaf-324	344	7	of	of	ADP
gujaf-324	344	8	this	this	DET
gujaf-324	344	9	study	study	NOUN
gujaf-324	344	10	is	be	AUX
gujaf-324	344	11	measured	measure	VERB
gujaf-324	344	12	by	by	ADP
gujaf-324	344	13	stata	stata	NOUN
gujaf-324	344	14	13.0	13.0	NUM
gujaf-324	344	15	software	software	NOUN
gujaf-324	344	16	,	,	PUNCT
gujaf-324	344	17	which	which	PRON
gujaf-324	344	18	is	be	AUX
gujaf-324	344	19	considered	consider	VERB
gujaf-324	344	20	as	as	ADP
gujaf-324	344	21	the	the	DET
gujaf-324	344	22	best	good	ADJ
gujaf-324	344	23	econometric	econometric	ADJ
gujaf-324	344	24	software	software	NOUN
gujaf-324	344	25	to	to	PART
gujaf-324	344	26	deal	deal	VERB
gujaf-324	344	27	with	with	ADP
gujaf-324	344	28	the	the	DET
gujaf-324	344	29	panel	panel	NOUN
gujaf-324	344	30	data	datum	NOUN
gujaf-324	344	31	in	in	ADP
gujaf-324	344	32	earlier	early	ADJ
gujaf-324	344	33	literature	literature	NOUN
gujaf-324	344	34	(	(	PUNCT
gujaf-324	344	35	sekaran	sekaran	NOUN
gujaf-324	344	36	&	&	CCONJ
gujaf-324	344	37	bougie	bougie	NOUN
gujaf-324	344	38	,	,	PUNCT
gujaf-324	344	39	2016	2016	NUM
gujaf-324	344	40	)	)	PUNCT
gujaf-324	344	41	.	.	PUNCT
gujaf-324	345	1	gusau	gusau	PROPN
gujaf-324	345	2	journal	journal	PROPN
gujaf-324	345	3	of	of	ADP
gujaf-324	345	4	accounting	accounting	NOUN
gujaf-324	345	5	and	and	CCONJ
gujaf-324	345	6	finance	finance	NOUN
gujaf-324	345	7	,	,	PUNCT
gujaf-324	345	8	vol	vol	NOUN
gujaf-324	345	9	.	.	PROPN
gujaf-324	345	10	5	5	NUM
gujaf-324	345	11	,	,	PUNCT
gujaf-324	345	12	issue	issue	NOUN
gujaf-324	345	13	2	2	NUM
gujaf-324	345	14	,	,	PUNCT
gujaf-324	345	15	october	october	PROPN
gujaf-324	345	16	,	,	PUNCT
gujaf-324	345	17	2024	2024	NUM
gujaf-324	345	18	217	217	NUM
gujaf-324	345	19	there	there	PRON
gujaf-324	345	20	are	be	VERB
gujaf-324	345	21	different	different	ADJ
gujaf-324	345	22	ways	way	NOUN
gujaf-324	345	23	to	to	PART
gujaf-324	345	24	select	select	VERB
gujaf-324	345	25	the	the	DET
gujaf-324	345	26	appropriate	appropriate	ADJ
gujaf-324	345	27	regression	regression	NOUN
gujaf-324	345	28	model	model	NOUN
gujaf-324	345	29	for	for	ADP
gujaf-324	345	30	panel	panel	NOUN
gujaf-324	345	31	data	datum	NOUN
gujaf-324	345	32	analysis	analysis	NOUN
gujaf-324	345	33	.	.	PUNCT
gujaf-324	346	1	stata	stata	PROPN
gujaf-324	346	2	offers	offer	VERB
gujaf-324	346	3	three	three	NUM
gujaf-324	346	4	statistical	statistical	ADJ
gujaf-324	346	5	models	model	NOUN
gujaf-324	346	6	for	for	ADP
gujaf-324	346	7	panel	panel	NOUN
gujaf-324	346	8	data	datum	NOUN
gujaf-324	346	9	estimation	estimation	NOUN
gujaf-324	346	10	,	,	PUNCT
gujaf-324	346	11	which	which	PRON
gujaf-324	346	12	are	be	AUX
gujaf-324	346	13	pooled	pool	VERB
gujaf-324	346	14	ordinary	ordinary	ADJ
gujaf-324	346	15	least	least	ADJ
gujaf-324	346	16	square	square	ADJ
gujaf-324	346	17	(	(	PUNCT
gujaf-324	346	18	ols	ol	NOUN
gujaf-324	346	19	)	)	PUNCT
gujaf-324	346	20	,	,	PUNCT
gujaf-324	346	21	fixed	fix	VERB
gujaf-324	346	22	effect	effect	NOUN
gujaf-324	346	23	(	(	PUNCT
gujaf-324	346	24	fe	fe	NOUN
gujaf-324	346	25	)	)	PUNCT
gujaf-324	346	26	and	and	CCONJ
gujaf-324	346	27	random	random	ADJ
gujaf-324	346	28	effect	effect	NOUN
gujaf-324	346	29	model	model	NOUN
gujaf-324	346	30	.	.	PUNCT
gujaf-324	347	1	all	all	PRON
gujaf-324	347	2	of	of	ADP
gujaf-324	347	3	these	these	DET
gujaf-324	347	4	models	model	NOUN
gujaf-324	347	5	have	have	VERB
gujaf-324	347	6	underlying	underlie	VERB
gujaf-324	347	7	assumptions	assumption	NOUN
gujaf-324	347	8	which	which	PRON
gujaf-324	347	9	need	need	VERB
gujaf-324	347	10	to	to	PART
gujaf-324	347	11	be	be	AUX
gujaf-324	347	12	satisfied	satisfied	ADJ
gujaf-324	347	13	for	for	ADP
gujaf-324	347	14	reliable	reliable	ADJ
gujaf-324	347	15	and	and	CCONJ
gujaf-324	347	16	impartial	impartial	ADJ
gujaf-324	347	17	estimation	estimation	NOUN
gujaf-324	347	18	.	.	PUNCT
gujaf-324	348	1	in	in	ADP
gujaf-324	348	2	this	this	DET
gujaf-324	348	3	study	study	NOUN
gujaf-324	348	4	the	the	DET
gujaf-324	348	5	hausman	hausman	PROPN
gujaf-324	348	6	specification	specification	NOUN
gujaf-324	348	7	test	test	NOUN
gujaf-324	348	8	is	be	AUX
gujaf-324	348	9	used	use	VERB
gujaf-324	348	10	to	to	PART
gujaf-324	348	11	determine	determine	VERB
gujaf-324	348	12	the	the	DET
gujaf-324	348	13	best	good	ADJ
gujaf-324	348	14	fit	fit	ADJ
gujaf-324	348	15	model	model	NOUN
gujaf-324	348	16	.	.	PUNCT
gujaf-324	349	1	hausman	hausman	PROPN
gujaf-324	349	2	specification	specification	PROPN
gujaf-324	349	3	test	test	NOUN
gujaf-324	349	4	the	the	DET
gujaf-324	349	5	hausman	hausman	ADJ
gujaf-324	349	6	test	test	NOUN
gujaf-324	349	7	is	be	AUX
gujaf-324	349	8	used	use	VERB
gujaf-324	349	9	to	to	PART
gujaf-324	349	10	identify	identify	VERB
gujaf-324	349	11	which	which	PRON
gujaf-324	349	12	of	of	ADP
gujaf-324	349	13	the	the	DET
gujaf-324	349	14	two	two	NUM
gujaf-324	349	15	options	option	NOUN
gujaf-324	349	16	fixed	fix	VERB
gujaf-324	349	17	effect	effect	NOUN
gujaf-324	349	18	or	or	CCONJ
gujaf-324	349	19	random	random	ADJ
gujaf-324	349	20	effect	effect	NOUN
gujaf-324	349	21	is	be	AUX
gujaf-324	349	22	the	the	DET
gujaf-324	349	23	best	good	ADJ
gujaf-324	349	24	estimation	estimation	NOUN
gujaf-324	349	25	approach	approach	NOUN
gujaf-324	349	26	for	for	ADP
gujaf-324	349	27	the	the	DET
gujaf-324	349	28	panel	panel	NOUN
gujaf-324	349	29	data	data	VERB
gujaf-324	349	30	under	under	ADP
gujaf-324	349	31	examination	examination	NOUN
gujaf-324	349	32	.	.	PUNCT
gujaf-324	350	1	the	the	DET
gujaf-324	350	2	hausman	hausman	PROPN
gujaf-324	350	3	test	test	NOUN
gujaf-324	350	4	result	result	NOUN
gujaf-324	350	5	is	be	AUX
gujaf-324	350	6	displayed	display	VERB
gujaf-324	350	7	in	in	ADP
gujaf-324	350	8	table	table	NOUN
gujaf-324	350	9	8	8	NUM
gujaf-324	350	10	below	below	ADV
gujaf-324	350	11	.	.	PUNCT
gujaf-324	351	1	table	table	NOUN
gujaf-324	351	2	8	8	NUM
gujaf-324	351	3	hausman	hausman	ADJ
gujaf-324	351	4	test	test	NOUN
gujaf-324	351	5	model	model	NOUN
gujaf-324	351	6	1	1	NUM
gujaf-324	351	7	model	model	NOUN
gujaf-324	351	8	2	2	NUM
gujaf-324	351	9	chi2	chi2	NOUN
gujaf-324	351	10	11.06	11.06	NUM
gujaf-324	351	11	14.95	14.95	NUM
gujaf-324	351	12	p	p	NOUN
gujaf-324	351	13	-	-	PUNCT
gujaf-324	351	14	value	value	NOUN
gujaf-324	351	15	0.024	0.024	NUM
gujaf-324	351	16	0.001	0.001	NUM
gujaf-324	351	17	source	source	NOUN
gujaf-324	351	18	:	:	PUNCT
gujaf-324	351	19	stata	stata	NOUN
gujaf-324	351	20	output	output	NOUN
gujaf-324	351	21	(	(	PUNCT
gujaf-324	351	22	2023	2023	NUM
gujaf-324	351	23	)	)	PUNCT
gujaf-324	351	24	.	.	PUNCT
gujaf-324	352	1	the	the	DET
gujaf-324	352	2	setting	setting	NOUN
gujaf-324	352	3	of	of	ADP
gujaf-324	352	4	the	the	DET
gujaf-324	352	5	null	null	ADJ
gujaf-324	352	6	hypothesis	hypothesis	NOUN
gujaf-324	352	7	is	be	AUX
gujaf-324	352	8	that	that	SCONJ
gujaf-324	352	9	the	the	DET
gujaf-324	352	10	fixed	fix	VERB
gujaf-324	352	11	effect	effect	NOUN
gujaf-324	352	12	estimate	estimate	NOUN
gujaf-324	352	13	is	be	AUX
gujaf-324	352	14	appropriate	appropriate	ADJ
gujaf-324	352	15	for	for	ADP
gujaf-324	352	16	two	two	NUM
gujaf-324	352	17	models	model	NOUN
gujaf-324	352	18	.	.	PUNCT
gujaf-324	353	1	the	the	DET
gujaf-324	353	2	result	result	NOUN
gujaf-324	353	3	of	of	ADP
gujaf-324	353	4	the	the	DET
gujaf-324	353	5	hausman	hausman	PROPN
gujaf-324	353	6	test	test	NOUN
gujaf-324	353	7	in	in	ADP
gujaf-324	353	8	table	table	NOUN
gujaf-324	353	9	8	8	NUM
gujaf-324	353	10	less	less	ADJ
gujaf-324	353	11	than	than	ADP
gujaf-324	353	12	5	5	NUM
gujaf-324	353	13	%	%	NOUN
gujaf-324	353	14	level	level	NOUN
gujaf-324	353	15	of	of	ADP
gujaf-324	353	16	significance	significance	NOUN
gujaf-324	353	17	implies	imply	VERB
gujaf-324	353	18	that	that	SCONJ
gujaf-324	353	19	the	the	DET
gujaf-324	353	20	null	null	ADJ
gujaf-324	353	21	hypothesis	hypothesis	NOUN
gujaf-324	353	22	should	should	AUX
gujaf-324	353	23	not	not	PART
gujaf-324	353	24	be	be	AUX
gujaf-324	353	25	rejected	reject	VERB
gujaf-324	353	26	.	.	PUNCT
gujaf-324	354	1	this	this	PRON
gujaf-324	354	2	means	mean	VERB
gujaf-324	354	3	that	that	SCONJ
gujaf-324	354	4	fixed	fix	VERB
gujaf-324	354	5	effect	effect	NOUN
gujaf-324	354	6	estimation	estimation	NOUN
gujaf-324	354	7	is	be	AUX
gujaf-324	354	8	appropriate	appropriate	ADJ
gujaf-324	354	9	for	for	ADP
gujaf-324	354	10	the	the	DET
gujaf-324	354	11	study	study	NOUN
gujaf-324	354	12	.	.	PUNCT
gujaf-324	355	1	due	due	ADP
gujaf-324	355	2	to	to	ADP
gujaf-324	355	3	the	the	DET
gujaf-324	355	4	presence	presence	NOUN
gujaf-324	355	5	of	of	ADP
gujaf-324	355	6	auto	auto	NOUN
gujaf-324	355	7	/	/	SYM
gujaf-324	355	8	serial	serial	ADJ
gujaf-324	355	9	correlation	correlation	NOUN
gujaf-324	355	10	and	and	CCONJ
gujaf-324	355	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-324	355	12	,	,	PUNCT
gujaf-324	355	13	panel	panel	NOUN
gujaf-324	355	14	corrected	correct	VERB
gujaf-324	355	15	standard	standard	ADJ
gujaf-324	355	16	error	error	NOUN
gujaf-324	355	17	(	(	PUNCT
gujaf-324	355	18	pcse	pcse	NOUN
gujaf-324	355	19	)	)	PUNCT
gujaf-324	355	20	was	be	AUX
gujaf-324	355	21	found	find	VERB
gujaf-324	355	22	suitable	suitable	ADJ
gujaf-324	355	23	in	in	ADP
gujaf-324	355	24	adjusting	adjust	VERB
gujaf-324	355	25	for	for	ADP
gujaf-324	355	26	heteroscedasticity	heteroscedasticity	NOUN
gujaf-324	355	27	.	.	PUNCT
gujaf-324	356	1	table	table	NOUN
gujaf-324	356	2	9	9	NUM
gujaf-324	356	3	:	:	PUNCT
gujaf-324	356	4	regression	regression	NOUN
gujaf-324	356	5	results	result	NOUN
gujaf-324	356	6	aem	aem	PROPN
gujaf-324	356	7	rem	rem	PUNCT
gujaf-324	356	8	variables	variable	NOUN
gujaf-324	356	9	coefficient	coefficient	NOUN
gujaf-324	356	10	t	t	PROPN
gujaf-324	356	11	p	p	ADJ
gujaf-324	356	12	-	-	PUNCT
gujaf-324	356	13	value	value	NOUN
gujaf-324	356	14	coefficient	coefficient	NOUN
gujaf-324	356	15	t	t	PROPN
gujaf-324	356	16	p	p	ADJ
gujaf-324	356	17	-	-	PUNCT
gujaf-324	356	18	value	value	NOUN
gujaf-324	356	19	art	art	NOUN
gujaf-324	356	20	0.0012	0.0012	NUM
gujaf-324	356	21	2.16	2.16	NUM
gujaf-324	356	22	0.037	0.037	NUM
gujaf-324	356	23	0.0003	0.0003	NUM
gujaf-324	356	24	3.34	3.34	NUM
gujaf-324	356	25	0.002	0.002	NUM
gujaf-324	356	26	afs	afs	NOUN
gujaf-324	356	27	-0.0604	-0.0604	NOUN
gujaf-324	356	28	-0.82	-0.82	NUM
gujaf-324	356	29	0.417	0.417	NUM
gujaf-324	356	30	-0.0418	-0.0418	NOUN
gujaf-324	356	31	-1.56	-1.56	NUM
gujaf-324	356	32	0.126	0.126	NUM
gujaf-324	356	33	adf	adf	PROPN
gujaf-324	356	34	-0.9163	-0.9163	NOUN
gujaf-324	356	35	-0.39	-0.39	NUM
gujaf-324	356	36	0.677	0.677	NUM
gujaf-324	356	37	-0.0096	-0.0096	NOUN
gujaf-324	357	1	-0.81	-0.81	NUM
gujaf-324	357	2	0.421	0.421	NUM
gujaf-324	357	3	ifrs	ifrs	PROPN
gujaf-324	357	4	-0.5436	-0.5436	NOUN
gujaf-324	357	5	-3.56	-3.56	NOUN
gujaf-324	357	6	0.001	0.001	NUM
gujaf-324	357	7	0.0091	0.0091	NUM
gujaf-324	357	8	-3.82	-3.82	NUM
gujaf-324	357	9	0.000	0.000	NUM
gujaf-324	357	10	_	_	PUNCT
gujaf-324	357	11	cons	con	NOUN
gujaf-324	357	12	3.8429	3.8429	NUM
gujaf-324	357	13	32.67	32.67	NUM
gujaf-324	357	14	0.000	0.000	NUM
gujaf-324	357	15	0.0198	0.0198	NUM
gujaf-324	357	16	11.61	11.61	NUM
gujaf-324	357	17	0.000	0.000	NUM
gujaf-324	357	18	f	f	NOUN
gujaf-324	357	19	-	-	PUNCT
gujaf-324	357	20	stat	stat	VERB
gujaf-324	357	21	4.51	4.51	NUM
gujaf-324	357	22	11.39	11.39	NUM
gujaf-324	357	23	p	p	NOUN
gujaf-324	357	24	-	-	PUNCT
gujaf-324	357	25	value	value	NOUN
gujaf-324	357	26	f	f	NOUN
gujaf-324	357	27	-	-	PUNCT
gujaf-324	357	28	stat	stat	NOUN
gujaf-324	357	29	0.0043	0.0043	NUM
gujaf-324	357	30	0.0000	0.0000	NUM
gujaf-324	357	31	rsquared	rsquare	VERB
gujaf-324	357	32	0.39	0.39	NUM
gujaf-324	357	33	0.41	0.41	NUM
gujaf-324	357	34	adj	adj	NOUN
gujaf-324	357	35	r	r	PROPN
gujaf-324	357	36	-	-	PUNCT
gujaf-324	357	37	sq	sq	PROPN
gujaf-324	357	38	0.3884	0.3884	PROPN
gujaf-324	357	39	0.4029	0.4029	NUM
gujaf-324	357	40	source	source	NOUN
gujaf-324	357	41	:	:	PUNCT
gujaf-324	357	42	stata	stata	VERB
gujaf-324	357	43	output	output	NOUN
gujaf-324	357	44	2023	2023	NUM
gujaf-324	357	45	,	,	PUNCT
gujaf-324	357	46	*	*	PUNCT
gujaf-324	357	47	sig	sig	NOUN
gujaf-324	357	48	at	at	ADP
gujaf-324	357	49	0.05	0.05	NUM
gujaf-324	357	50	the	the	DET
gujaf-324	357	51	r	r	NOUN
gujaf-324	357	52	-	-	PUNCT
gujaf-324	357	53	square	square	ADJ
gujaf-324	357	54	value	value	NOUN
gujaf-324	357	55	for	for	ADP
gujaf-324	357	56	both	both	CCONJ
gujaf-324	357	57	the	the	DET
gujaf-324	357	58	models	model	NOUN
gujaf-324	357	59	is	be	AUX
gujaf-324	357	60	(	(	PUNCT
gujaf-324	357	61	0.39	0.39	NUM
gujaf-324	357	62	)	)	PUNCT
gujaf-324	357	63	and	and	CCONJ
gujaf-324	357	64	(	(	PUNCT
gujaf-324	357	65	0.41	0.41	NUM
gujaf-324	357	66	)	)	PUNCT
gujaf-324	357	67	,	,	PUNCT
gujaf-324	357	68	which	which	PRON
gujaf-324	357	69	means	mean	VERB
gujaf-324	357	70	that	that	SCONJ
gujaf-324	357	71	the	the	DET
gujaf-324	357	72	independent	independent	ADJ
gujaf-324	357	73	variables	variable	NOUN
gujaf-324	357	74	of	of	ADP
gujaf-324	357	75	the	the	DET
gujaf-324	357	76	model	model	NOUN
gujaf-324	357	77	are	be	AUX
gujaf-324	357	78	able	able	ADJ
gujaf-324	357	79	to	to	PART
gujaf-324	357	80	explain	explain	VERB
gujaf-324	357	81	the	the	DET
gujaf-324	357	82	change	change	NOUN
gujaf-324	357	83	in	in	ADP
gujaf-324	357	84	dependent	dependent	ADJ
gujaf-324	357	85	variables	variable	NOUN
gujaf-324	357	86	by	by	ADP
gujaf-324	357	87	39	39	NUM
gujaf-324	357	88	%	%	NOUN
gujaf-324	357	89	and	and	CCONJ
gujaf-324	357	90	41	41	NUM
gujaf-324	357	91	%	%	NOUN
gujaf-324	357	92	respectively	respectively	ADV
gujaf-324	357	93	.	.	PUNCT
gujaf-324	358	1	the	the	DET
gujaf-324	358	2	result	result	NOUN
gujaf-324	358	3	of	of	ADP
gujaf-324	358	4	the	the	DET
gujaf-324	358	5	regression	regression	NOUN
gujaf-324	358	6	in	in	ADP
gujaf-324	358	7	table	table	NOUN
gujaf-324	358	8	indicates	indicate	VERB
gujaf-324	358	9	that	that	SCONJ
gujaf-324	358	10	the	the	DET
gujaf-324	358	11	coefficient	coefficient	NOUN
gujaf-324	358	12	of	of	ADP
gujaf-324	358	13	ifrs	ifrs	PROPN
gujaf-324	358	14	is	be	AUX
gujaf-324	358	15	negative	negative	ADJ
gujaf-324	358	16	for	for	ADP
gujaf-324	358	17	aem	aem	PROPN
gujaf-324	358	18	but	but	CCONJ
gujaf-324	358	19	positive	positive	ADJ
gujaf-324	358	20	for	for	ADP
gujaf-324	358	21	rem	rem	NOUN
gujaf-324	358	22	this	this	PRON
gujaf-324	358	23	is	be	AUX
gujaf-324	358	24	in	in	ADP
gujaf-324	358	25	contrast	contrast	NOUN
gujaf-324	358	26	with	with	ADP
gujaf-324	358	27	sellami	sellami	NOUN
gujaf-324	358	28	and	and	CCONJ
gujaf-324	358	29	fakhfakh	fakhfakh	NOUN
gujaf-324	358	30	(	(	PUNCT
gujaf-324	358	31	2014	2014	NUM
gujaf-324	358	32	)	)	PUNCT
gujaf-324	358	33	were	be	AUX
gujaf-324	358	34	aem	aem	NOUN
gujaf-324	358	35	is	be	AUX
gujaf-324	358	36	positive	positive	ADJ
gujaf-324	358	37	while	while	SCONJ
gujaf-324	358	38	rem	rem	NOUN
gujaf-324	358	39	is	be	AUX
gujaf-324	358	40	negative	negative	ADJ
gujaf-324	358	41	.	.	PUNCT
gujaf-324	359	1	this	this	DET
gujaf-324	359	2	means	mean	NOUN
gujaf-324	359	3	,	,	PUNCT
gujaf-324	359	4	ifrs	ifrs	PROPN
gujaf-324	359	5	has	have	VERB
gujaf-324	359	6	significant	significant	ADJ
gujaf-324	359	7	negative	negative	ADJ
gujaf-324	359	8	relationship	relationship	NOUN
gujaf-324	359	9	with	with	ADP
gujaf-324	359	10	absolute	absolute	ADJ
gujaf-324	359	11	value	value	NOUN
gujaf-324	359	12	of	of	ADP
gujaf-324	359	13	the	the	DET
gujaf-324	359	14	discretionary	discretionary	ADJ
gujaf-324	359	15	accruals	accrual	NOUN
gujaf-324	359	16	but	but	CCONJ
gujaf-324	359	17	positive	positive	ADJ
gujaf-324	359	18	with	with	ADP
gujaf-324	359	19	real	real	ADJ
gujaf-324	359	20	earnings	earning	NOUN
gujaf-324	359	21	management	management	NOUN
gujaf-324	359	22	.	.	PUNCT
gujaf-324	360	1	gusau	gusau	PROPN
gujaf-324	360	2	journal	journal	PROPN
gujaf-324	360	3	of	of	ADP
gujaf-324	360	4	accounting	accounting	NOUN
gujaf-324	360	5	and	and	CCONJ
gujaf-324	360	6	finance	finance	NOUN
gujaf-324	360	7	,	,	PUNCT
gujaf-324	360	8	vol	vol	NOUN
gujaf-324	360	9	.	.	PROPN
gujaf-324	360	10	5	5	NUM
gujaf-324	360	11	,	,	PUNCT
gujaf-324	360	12	issue	issue	NOUN
gujaf-324	360	13	2	2	NUM
gujaf-324	360	14	,	,	PUNCT
gujaf-324	360	15	october	october	PROPN
gujaf-324	360	16	,	,	PUNCT
gujaf-324	360	17	2024	2024	NUM
gujaf-324	360	18	218	218	NUM
gujaf-324	360	19	the	the	DET
gujaf-324	360	20	regression	regression	NOUN
gujaf-324	360	21	coefficients	coefficient	NOUN
gujaf-324	360	22	of	of	ADP
gujaf-324	360	23	all	all	DET
gujaf-324	360	24	the	the	DET
gujaf-324	360	25	independent	independent	ADJ
gujaf-324	360	26	variables	variable	NOUN
gujaf-324	360	27	;	;	PUNCT
gujaf-324	360	28	audit	audit	NOUN
gujaf-324	360	29	report	report	NOUN
gujaf-324	360	30	timeliness	timeliness	NOUN
gujaf-324	360	31	(	(	PUNCT
gujaf-324	360	32	0.0012	0.0012	NUM
gujaf-324	360	33	and	and	CCONJ
gujaf-324	360	34	0.000	0.000	NUM
gujaf-324	360	35	)	)	PUNCT
gujaf-324	360	36	which	which	PRON
gujaf-324	360	37	is	be	AUX
gujaf-324	360	38	positive	positive	ADJ
gujaf-324	360	39	and	and	CCONJ
gujaf-324	360	40	statistically	statistically	ADV
gujaf-324	360	41	significant	significant	ADJ
gujaf-324	360	42	is	be	AUX
gujaf-324	360	43	interpreted	interpret	VERB
gujaf-324	360	44	as	as	ADP
gujaf-324	360	45	having	have	VERB
gujaf-324	360	46	a	a	DET
gujaf-324	360	47	positive	positive	ADJ
gujaf-324	360	48	impact	impact	NOUN
gujaf-324	360	49	on	on	ADP
gujaf-324	360	50	financial	financial	ADJ
gujaf-324	360	51	reporting	reporting	NOUN
gujaf-324	360	52	quality	quality	NOUN
gujaf-324	360	53	.	.	PUNCT
gujaf-324	361	1	this	this	PRON
gujaf-324	361	2	means	mean	VERB
gujaf-324	361	3	that	that	SCONJ
gujaf-324	361	4	the	the	DET
gujaf-324	361	5	length	length	NOUN
gujaf-324	361	6	of	of	ADP
gujaf-324	361	7	time	time	NOUN
gujaf-324	361	8	from	from	ADP
gujaf-324	361	9	a	a	DET
gujaf-324	361	10	company	company	NOUN
gujaf-324	361	11	’s	’s	PART
gujaf-324	361	12	accounting	accounting	NOUN
gujaf-324	361	13	year	year	NOUN
gujaf-324	361	14	end	end	NOUN
gujaf-324	361	15	to	to	ADP
gujaf-324	361	16	the	the	DET
gujaf-324	361	17	date	date	NOUN
gujaf-324	361	18	of	of	ADP
gujaf-324	361	19	the	the	DET
gujaf-324	361	20	auditor	auditor	NOUN
gujaf-324	361	21	report	report	NOUN
gujaf-324	361	22	can	can	AUX
gujaf-324	361	23	determine	determine	VERB
gujaf-324	361	24	the	the	DET
gujaf-324	361	25	frq	frq	PROPN
gujaf-324	361	26	of	of	ADP
gujaf-324	361	27	listed	list	VERB
gujaf-324	361	28	manufacturing	manufacturing	NOUN
gujaf-324	361	29	firms	firm	NOUN
gujaf-324	361	30	in	in	ADP
gujaf-324	361	31	nigeria	nigeria	PROPN
gujaf-324	361	32	.	.	PUNCT
gujaf-324	362	1	this	this	PRON
gujaf-324	362	2	can	can	AUX
gujaf-324	362	3	is	be	AUX
gujaf-324	362	4	interpreted	interpret	VERB
gujaf-324	362	5	to	to	PART
gujaf-324	362	6	mean	mean	VERB
gujaf-324	362	7	the	the	PRON
gujaf-324	362	8	longer	long	ADV
gujaf-324	362	9	it	it	PRON
gujaf-324	362	10	takes	take	VERB
gujaf-324	362	11	to	to	PART
gujaf-324	362	12	get	get	VERB
gujaf-324	362	13	a	a	DET
gujaf-324	362	14	firm	firm	NOUN
gujaf-324	362	15	’s	’s	PART
gujaf-324	362	16	audit	audit	NOUN
gujaf-324	362	17	report	report	VERB
gujaf-324	362	18	the	the	PRON
gujaf-324	362	19	higher	high	ADJ
gujaf-324	362	20	the	the	DET
gujaf-324	362	21	chances	chance	NOUN
gujaf-324	362	22	of	of	ADP
gujaf-324	362	23	earnings	earning	NOUN
gujaf-324	362	24	manipulation	manipulation	NOUN
gujaf-324	362	25	.	.	PUNCT
gujaf-324	363	1	hence	hence	ADV
gujaf-324	363	2	,	,	PUNCT
gujaf-324	363	3	the	the	DET
gujaf-324	363	4	policy	policy	NOUN
gujaf-324	363	5	implication	implication	NOUN
gujaf-324	363	6	is	be	AUX
gujaf-324	363	7	regulators	regulator	NOUN
gujaf-324	363	8	should	should	AUX
gujaf-324	363	9	peg	peg	VERB
gujaf-324	363	10	a	a	DET
gujaf-324	363	11	short	short	ADJ
gujaf-324	363	12	time	time	NOUN
gujaf-324	363	13	frame	frame	NOUN
gujaf-324	363	14	for	for	ADP
gujaf-324	363	15	audit	audit	NOUN
gujaf-324	363	16	reports	report	NOUN
gujaf-324	363	17	to	to	PART
gujaf-324	363	18	curb	curb	VERB
gujaf-324	363	19	excessive	excessive	ADJ
gujaf-324	363	20	earnings	earning	NOUN
gujaf-324	363	21	management	management	NOUN
gujaf-324	363	22	and	and	CCONJ
gujaf-324	363	23	improve	improve	VERB
gujaf-324	363	24	frq	frq	PROPN
gujaf-324	363	25	.	.	PROPN
gujaf-324	363	26	audit	audit	PROPN
gujaf-324	363	27	firm	firm	ADJ
gujaf-324	363	28	size	size	NOUN
gujaf-324	363	29	i	i	PRON
gujaf-324	363	30	,	,	PUNCT
gujaf-324	363	31	e	e	PROPN
gujaf-324	363	32	adf	adf	PROPN
gujaf-324	363	33	(	(	PUNCT
gujaf-324	363	34	-0.0577	-0.0577	X
gujaf-324	363	35	and	and	CCONJ
gujaf-324	363	36	-0.04184	-0.04184	NOUN
gujaf-324	363	37	)	)	PUNCT
gujaf-324	363	38	,	,	PUNCT
gujaf-324	363	39	this	this	PRON
gujaf-324	363	40	is	be	AUX
gujaf-324	363	41	both	both	CCONJ
gujaf-324	363	42	negative	negative	ADJ
gujaf-324	363	43	and	and	CCONJ
gujaf-324	363	44	statistically	statistically	ADV
gujaf-324	363	45	insignificant	insignificant	ADJ
gujaf-324	363	46	,	,	PUNCT
gujaf-324	363	47	interpreted	interpret	VERB
gujaf-324	363	48	as	as	ADP
gujaf-324	363	49	large	large	ADJ
gujaf-324	363	50	audit	audit	NOUN
gujaf-324	363	51	firm	firm	NOUN
gujaf-324	363	52	,	,	PUNCT
gujaf-324	363	53	measured	measure	VERB
gujaf-324	363	54	by	by	ADP
gujaf-324	363	55	dichotomous	dichotomous	ADJ
gujaf-324	363	56	variable	variable	NOUN
gujaf-324	363	57	(	(	PUNCT
gujaf-324	363	58	1	1	NUM
gujaf-324	363	59	and0	and0	ADJ
gujaf-324	363	60	)	)	PUNCT
gujaf-324	363	61	;	;	PUNCT
gujaf-324	363	62	1	1	NUM
gujaf-324	363	63	if	if	SCONJ
gujaf-324	363	64	a	a	DET
gujaf-324	363	65	firm	firm	NOUN
gujaf-324	363	66	is	be	AUX
gujaf-324	363	67	audited	audit	VERB
gujaf-324	363	68	by	by	ADP
gujaf-324	363	69	a	a	DET
gujaf-324	363	70	big4	big4	NOUN
gujaf-324	363	71	audit	audit	NOUN
gujaf-324	363	72	firm	firm	NOUN
gujaf-324	363	73	(	(	PUNCT
gujaf-324	363	74	deloitte	deloitte	NOUN
gujaf-324	363	75	and	and	CCONJ
gujaf-324	363	76	touch	touch	NOUN
gujaf-324	363	77	,	,	PUNCT
gujaf-324	363	78	ernst	ernst	NOUN
gujaf-324	363	79	and	and	CCONJ
gujaf-324	363	80	young	young	ADJ
gujaf-324	363	81	,	,	PUNCT
gujaf-324	363	82	kpmg	kpmg	PROPN
gujaf-324	363	83	,	,	PUNCT
gujaf-324	363	84	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-324	363	85	)	)	PUNCT
gujaf-324	363	86	,	,	PUNCT
gujaf-324	363	87	and	and	CCONJ
gujaf-324	363	88	0	0	NUM
gujaf-324	363	89	otherwise	otherwise	ADV
gujaf-324	363	90	do	do	AUX
gujaf-324	363	91	not	not	PART
gujaf-324	363	92	affect	affect	VERB
gujaf-324	363	93	frq	frq	PROPN
gujaf-324	363	94	.	.	PUNCT
gujaf-324	364	1	this	this	PRON
gujaf-324	364	2	is	be	AUX
gujaf-324	364	3	in	in	ADP
gujaf-324	364	4	line	line	NOUN
gujaf-324	364	5	with	with	ADP
gujaf-324	364	6	isaku	isaku	PROPN
gujaf-324	364	7	et	et	PROPN
gujaf-324	364	8	al	al	PROPN
gujaf-324	364	9	(	(	PUNCT
gujaf-324	364	10	2020	2020	NUM
gujaf-324	364	11	)	)	PUNCT
gujaf-324	364	12	,	,	PUNCT
gujaf-324	364	13	olorundare	olorundare	NOUN
gujaf-324	364	14	,	,	PUNCT
gujaf-324	364	15	et	et	PROPN
gujaf-324	364	16	al	al	PROPN
gujaf-324	364	17	(	(	PUNCT
gujaf-324	364	18	2019	2019	NUM
gujaf-324	364	19	)	)	PUNCT
gujaf-324	364	20	and	and	CCONJ
gujaf-324	364	21	abdulrahman	abdulrahman	PROPN
gujaf-324	364	22	et	et	PROPN
gujaf-324	364	23	al	al	PROPN
gujaf-324	364	24	(	(	PUNCT
gujaf-324	364	25	2018	2018	NUM
gujaf-324	364	26	)	)	PUNCT
gujaf-324	364	27	but	but	CCONJ
gujaf-324	364	28	in	in	ADP
gujaf-324	364	29	contrast	contrast	NOUN
gujaf-324	364	30	with	with	ADP
gujaf-324	364	31	mohammed	mohammed	PROPN
gujaf-324	364	32	et	et	PROPN
gujaf-324	364	33	al	al	PROPN
gujaf-324	364	34	(	(	PUNCT
gujaf-324	364	35	2022	2022	NUM
gujaf-324	364	36	)	)	PUNCT
gujaf-324	364	37	.	.	PUNCT
gujaf-324	365	1	this	this	DET
gujaf-324	365	2	infers	infer	NOUN
gujaf-324	365	3	that	that	PRON
gujaf-324	365	4	the	the	DET
gujaf-324	365	5	size	size	NOUN
gujaf-324	365	6	of	of	ADP
gujaf-324	365	7	the	the	DET
gujaf-324	365	8	audit	audit	NOUN
gujaf-324	365	9	firm	firm	NOUN
gujaf-324	365	10	is	be	AUX
gujaf-324	365	11	significant	significant	ADJ
gujaf-324	365	12	in	in	ADP
gujaf-324	365	13	uncovering	uncover	VERB
gujaf-324	365	14	material	material	ADJ
gujaf-324	365	15	errors	error	NOUN
gujaf-324	365	16	and	and	CCONJ
gujaf-324	365	17	misstatements	misstatement	NOUN
gujaf-324	365	18	in	in	ADP
gujaf-324	365	19	the	the	DET
gujaf-324	365	20	financial	financial	ADJ
gujaf-324	365	21	statements	statement	NOUN
gujaf-324	365	22	.	.	PUNCT
gujaf-324	366	1	the	the	DET
gujaf-324	366	2	result	result	NOUN
gujaf-324	366	3	is	be	AUX
gujaf-324	366	4	consistent	consistent	ADJ
gujaf-324	366	5	with	with	ADP
gujaf-324	366	6	the	the	DET
gujaf-324	366	7	proposition	proposition	NOUN
gujaf-324	366	8	that	that	PRON
gujaf-324	366	9	big	big	ADJ
gujaf-324	366	10	4	4	NUM
gujaf-324	366	11	audit	audit	NOUN
gujaf-324	366	12	firms	firm	NOUN
gujaf-324	366	13	have	have	AUX
gujaf-324	366	14	higher	high	ADJ
gujaf-324	366	15	chances	chance	NOUN
gujaf-324	366	16	of	of	ADP
gujaf-324	366	17	detecting	detect	VERB
gujaf-324	366	18	and	and	CCONJ
gujaf-324	366	19	preventing	prevent	VERB
gujaf-324	366	20	earnings	earning	NOUN
gujaf-324	366	21	management	management	NOUN
gujaf-324	366	22	.	.	PUNCT
gujaf-324	367	1	the	the	DET
gujaf-324	367	2	audit	audit	NOUN
gujaf-324	367	3	fees	fee	NOUN
gujaf-324	367	4	is	be	AUX
gujaf-324	367	5	also	also	ADV
gujaf-324	367	6	negative	negative	ADJ
gujaf-324	367	7	and	and	CCONJ
gujaf-324	367	8	statistically	statistically	ADV
gujaf-324	367	9	insignificant	insignificant	ADJ
gujaf-324	367	10	for	for	ADP
gujaf-324	367	11	both	both	CCONJ
gujaf-324	367	12	aem	aem	PROPN
gujaf-324	367	13	and	and	CCONJ
gujaf-324	367	14	rem	rem	PROPN
gujaf-324	367	15	(	(	PUNCT
gujaf-324	367	16	-0.5347	-0.5347	ADJ
gujaf-324	367	17	and	and	CCONJ
gujaf-324	367	18	-0.0009	-0.0009	PROPN
gujaf-324	367	19	)	)	PUNCT
gujaf-324	367	20	.	.	PUNCT
gujaf-324	368	1	this	this	PRON
gujaf-324	368	2	means	mean	VERB
gujaf-324	368	3	that	that	SCONJ
gujaf-324	368	4	the	the	DET
gujaf-324	368	5	audit	audit	NOUN
gujaf-324	368	6	remuneration	remuneration	NOUN
gujaf-324	368	7	does	do	AUX
gujaf-324	368	8	not	not	PART
gujaf-324	368	9	affect	affect	VERB
gujaf-324	368	10	the	the	DET
gujaf-324	368	11	frq	frq	NOUN
gujaf-324	368	12	;	;	PUNCT
gujaf-324	368	13	this	this	PRON
gujaf-324	368	14	is	be	AUX
gujaf-324	368	15	in	in	ADP
gujaf-324	368	16	contrast	contrast	NOUN
gujaf-324	368	17	to	to	ADP
gujaf-324	368	18	isaku	isaku	PROPN
gujaf-324	368	19	et	et	PROPN
gujaf-324	368	20	al	al	PROPN
gujaf-324	368	21	(	(	PUNCT
gujaf-324	368	22	2020	2020	NUM
gujaf-324	368	23	)	)	PUNCT
gujaf-324	368	24	.	.	PUNCT
gujaf-324	369	1	the	the	DET
gujaf-324	369	2	study	study	NOUN
gujaf-324	369	3	infers	infer	NOUN
gujaf-324	369	4	that	that	SCONJ
gujaf-324	369	5	auditor	auditor	NOUN
gujaf-324	369	6	remuneration	remuneration	NOUN
gujaf-324	369	7	in	in	ADP
gujaf-324	369	8	the	the	DET
gujaf-324	369	9	manufacturing	manufacturing	NOUN
gujaf-324	369	10	firms	firm	NOUN
gujaf-324	369	11	in	in	ADP
gujaf-324	369	12	nigeria	nigeria	PROPN
gujaf-324	369	13	does	do	AUX
gujaf-324	369	14	not	not	PART
gujaf-324	369	15	improve	improve	VERB
gujaf-324	369	16	the	the	DET
gujaf-324	369	17	quality	quality	NOUN
gujaf-324	369	18	of	of	ADP
gujaf-324	369	19	financial	financial	ADJ
gujaf-324	369	20	reporting	reporting	NOUN
gujaf-324	369	21	during	during	ADP
gujaf-324	369	22	the	the	DET
gujaf-324	369	23	period	period	NOUN
gujaf-324	369	24	covered	cover	VERB
gujaf-324	369	25	by	by	ADP
gujaf-324	369	26	the	the	DET
gujaf-324	369	27	study	study	NOUN
gujaf-324	369	28	.	.	PUNCT
gujaf-324	370	1	the	the	DET
gujaf-324	370	2	adoption	adoption	NOUN
gujaf-324	370	3	of	of	ADP
gujaf-324	370	4	ifrs	ifrs	PROPN
gujaf-324	370	5	also	also	ADV
gujaf-324	370	6	shows	show	VERB
gujaf-324	370	7	a	a	DET
gujaf-324	370	8	negative	negative	ADJ
gujaf-324	370	9	association	association	NOUN
gujaf-324	370	10	for	for	ADP
gujaf-324	370	11	aem	aem	PROPN
gujaf-324	370	12	(	(	PUNCT
gujaf-324	370	13	-0.5436	-0.5436	PROPN
gujaf-324	370	14	)	)	PUNCT
gujaf-324	370	15	which	which	PRON
gujaf-324	370	16	is	be	AUX
gujaf-324	370	17	interpreted	interpret	VERB
gujaf-324	370	18	to	to	PART
gujaf-324	370	19	mean	mean	VERB
gujaf-324	370	20	the	the	DET
gujaf-324	370	21	adoption	adoption	NOUN
gujaf-324	370	22	of	of	ADP
gujaf-324	370	23	ifrs	ifrs	PROPN
gujaf-324	370	24	has	have	VERB
gujaf-324	370	25	an	an	DET
gujaf-324	370	26	inverse	inverse	NOUN
gujaf-324	370	27	relationship	relationship	NOUN
gujaf-324	370	28	with	with	ADP
gujaf-324	370	29	accruals	accrual	NOUN
gujaf-324	370	30	earnings	earning	NOUN
gujaf-324	370	31	manipulation	manipulation	NOUN
gujaf-324	370	32	.	.	PUNCT
gujaf-324	371	1	however	however	ADV
gujaf-324	371	2	,	,	PUNCT
gujaf-324	371	3	the	the	DET
gujaf-324	371	4	positive	positive	ADJ
gujaf-324	371	5	association	association	NOUN
gujaf-324	371	6	for	for	ADP
gujaf-324	371	7	rem	rem	X
gujaf-324	371	8	(	(	PUNCT
gujaf-324	371	9	0.0091	0.0091	NUM
gujaf-324	371	10	)	)	PUNCT
gujaf-324	371	11	which	which	PRON
gujaf-324	371	12	is	be	AUX
gujaf-324	371	13	statistically	statistically	ADV
gujaf-324	371	14	significant	significant	ADJ
gujaf-324	371	15	shows	show	NOUN
gujaf-324	371	16	managers	manager	NOUN
gujaf-324	371	17	shifted	shift	VERB
gujaf-324	371	18	to	to	ADP
gujaf-324	371	19	real	real	ADJ
gujaf-324	371	20	earnings	earning	NOUN
gujaf-324	371	21	manipulation	manipulation	NOUN
gujaf-324	371	22	after	after	ADP
gujaf-324	371	23	the	the	DET
gujaf-324	371	24	adoption	adoption	NOUN
gujaf-324	371	25	of	of	ADP
gujaf-324	371	26	ifrs	ifrs	PROPN
gujaf-324	371	27	.	.	PUNCT
gujaf-324	372	1	the	the	DET
gujaf-324	372	2	study	study	NOUN
gujaf-324	372	3	infers	infer	NOUN
gujaf-324	372	4	that	that	SCONJ
gujaf-324	372	5	the	the	DET
gujaf-324	372	6	adoption	adoption	NOUN
gujaf-324	372	7	of	of	ADP
gujaf-324	372	8	ifrs	ifrs	PROPN
gujaf-324	372	9	in	in	ADP
gujaf-324	372	10	the	the	DET
gujaf-324	372	11	manufacturing	manufacturing	NOUN
gujaf-324	372	12	firms	firm	NOUN
gujaf-324	372	13	in	in	ADP
gujaf-324	372	14	nigeria	nigeria	PROPN
gujaf-324	372	15	does	do	AUX
gujaf-324	372	16	not	not	PART
gujaf-324	372	17	improve	improve	VERB
gujaf-324	372	18	the	the	DET
gujaf-324	372	19	quality	quality	NOUN
gujaf-324	372	20	of	of	ADP
gujaf-324	372	21	financial	financial	ADJ
gujaf-324	372	22	reporting	reporting	NOUN
gujaf-324	372	23	using	use	VERB
gujaf-324	372	24	accruals	accrual	NOUN
gujaf-324	372	25	earnings	earning	NOUN
gujaf-324	372	26	management	management	NOUN
gujaf-324	372	27	but	but	CCONJ
gujaf-324	372	28	it	it	PRON
gujaf-324	372	29	improved	improve	VERB
gujaf-324	372	30	the	the	DET
gujaf-324	372	31	real	real	ADJ
gujaf-324	372	32	earnings	earning	NOUN
gujaf-324	372	33	management	management	NOUN
gujaf-324	372	34	during	during	ADP
gujaf-324	372	35	the	the	DET
gujaf-324	372	36	period	period	NOUN
gujaf-324	372	37	covered	cover	VERB
gujaf-324	372	38	by	by	ADP
gujaf-324	372	39	the	the	DET
gujaf-324	372	40	study	study	NOUN
gujaf-324	372	41	.	.	PUNCT
gujaf-324	373	1	5.0	5.0	NUM
gujaf-324	373	2	conclusions	conclusion	NOUN
gujaf-324	373	3	and	and	CCONJ
gujaf-324	373	4	recommendations	recommendation	NOUN
gujaf-324	373	5	the	the	DET
gujaf-324	373	6	findings	finding	NOUN
gujaf-324	373	7	from	from	ADP
gujaf-324	373	8	the	the	DET
gujaf-324	373	9	regression	regression	NOUN
gujaf-324	373	10	analysis	analysis	NOUN
gujaf-324	373	11	of	of	ADP
gujaf-324	373	12	nigerian	nigerian	ADJ
gujaf-324	373	13	manufacturing	manufacturing	NOUN
gujaf-324	373	14	firms	firm	NOUN
gujaf-324	373	15	'	'	PART
gujaf-324	373	16	financial	financial	ADJ
gujaf-324	373	17	reporting	reporting	NOUN
gujaf-324	373	18	quality	quality	NOUN
gujaf-324	373	19	(	(	PUNCT
gujaf-324	373	20	frq	frq	PROPN
gujaf-324	373	21	)	)	PUNCT
gujaf-324	373	22	carry	carry	VERB
gujaf-324	373	23	important	important	ADJ
gujaf-324	373	24	implications	implication	NOUN
gujaf-324	373	25	.	.	PUNCT
gujaf-324	374	1	the	the	DET
gujaf-324	374	2	relatively	relatively	ADV
gujaf-324	374	3	modest	modest	ADJ
gujaf-324	374	4	r	r	NOUN
gujaf-324	374	5	-	-	PUNCT
gujaf-324	374	6	squared	square	VERB
gujaf-324	374	7	values	value	NOUN
gujaf-324	374	8	,	,	PUNCT
gujaf-324	374	9	indicating	indicate	VERB
gujaf-324	374	10	that	that	SCONJ
gujaf-324	374	11	the	the	DET
gujaf-324	374	12	included	include	VERB
gujaf-324	374	13	independent	independent	ADJ
gujaf-324	374	14	variables	variable	NOUN
gujaf-324	374	15	account	account	VERB
gujaf-324	374	16	for	for	ADP
gujaf-324	374	17	only	only	ADV
gujaf-324	374	18	39	39	NUM
gujaf-324	374	19	%	%	NOUN
gujaf-324	374	20	and	and	CCONJ
gujaf-324	374	21	41	41	NUM
gujaf-324	374	22	%	%	NOUN
gujaf-324	374	23	of	of	ADP
gujaf-324	374	24	the	the	DET
gujaf-324	374	25	variance	variance	NOUN
gujaf-324	374	26	in	in	ADP
gujaf-324	374	27	accrual	accrual	ADJ
gujaf-324	374	28	earnings	earning	NOUN
gujaf-324	374	29	management	management	NOUN
gujaf-324	374	30	(	(	PUNCT
gujaf-324	374	31	aem	aem	PROPN
gujaf-324	374	32	)	)	PUNCT
gujaf-324	374	33	and	and	CCONJ
gujaf-324	374	34	real	real	ADJ
gujaf-324	374	35	earnings	earning	NOUN
gujaf-324	374	36	management	management	NOUN
gujaf-324	374	37	(	(	PUNCT
gujaf-324	374	38	rem	rem	NOUN
gujaf-324	374	39	)	)	PUNCT
gujaf-324	374	40	,	,	PUNCT
gujaf-324	374	41	underscore	underscore	VERB
gujaf-324	374	42	the	the	DET
gujaf-324	374	43	influence	influence	NOUN
gujaf-324	374	44	of	of	ADP
gujaf-324	374	45	unexamined	unexamined	ADJ
gujaf-324	374	46	factors	factor	NOUN
gujaf-324	374	47	on	on	ADP
gujaf-324	374	48	frq	frq	PROPN
gujaf-324	374	49	.	.	PUNCT
gujaf-324	375	1	the	the	DET
gujaf-324	375	2	nuanced	nuanced	ADJ
gujaf-324	375	3	relationship	relationship	NOUN
gujaf-324	375	4	between	between	ADP
gujaf-324	375	5	ifrs	ifrs	NOUN
gujaf-324	375	6	adoption	adoption	NOUN
gujaf-324	375	7	and	and	CCONJ
gujaf-324	375	8	financial	financial	ADJ
gujaf-324	375	9	reporting	reporting	NOUN
gujaf-324	375	10	quality	quality	NOUN
gujaf-324	375	11	,	,	PUNCT
gujaf-324	375	12	where	where	SCONJ
gujaf-324	375	13	ifrs	ifrs	NOUN
gujaf-324	375	14	negatively	negatively	ADV
gujaf-324	375	15	affects	affect	VERB
gujaf-324	375	16	aem	aem	PROPN
gujaf-324	375	17	but	but	CCONJ
gujaf-324	375	18	positively	positively	ADV
gujaf-324	375	19	affects	affect	VERB
gujaf-324	375	20	rem	rem	VERB
gujaf-324	375	21	,	,	PUNCT
gujaf-324	375	22	highlights	highlight	VERB
gujaf-324	375	23	the	the	DET
gujaf-324	375	24	complexity	complexity	NOUN
gujaf-324	375	25	of	of	ADP
gujaf-324	375	26	regulatory	regulatory	ADJ
gujaf-324	375	27	compliance	compliance	NOUN
gujaf-324	375	28	and	and	CCONJ
gujaf-324	375	29	the	the	DET
gujaf-324	375	30	potential	potential	NOUN
gujaf-324	375	31	for	for	ADP
gujaf-324	375	32	unintended	unintended	ADJ
gujaf-324	375	33	consequences	consequence	NOUN
gujaf-324	375	34	.	.	PUNCT
gujaf-324	376	1	the	the	DET
gujaf-324	376	2	positive	positive	ADJ
gujaf-324	376	3	and	and	CCONJ
gujaf-324	376	4	statistically	statistically	ADV
gujaf-324	376	5	significant	significant	ADJ
gujaf-324	376	6	impact	impact	NOUN
gujaf-324	376	7	of	of	ADP
gujaf-324	376	8	audit	audit	NOUN
gujaf-324	376	9	report	report	NOUN
gujaf-324	376	10	timeliness	timeliness	NOUN
gujaf-324	376	11	on	on	ADP
gujaf-324	376	12	frq	frq	PROPN
gujaf-324	376	13	underscores	underscore	VERB
gujaf-324	376	14	the	the	DET
gujaf-324	376	15	importance	importance	NOUN
gujaf-324	376	16	of	of	ADP
gujaf-324	376	17	prompt	prompt	ADJ
gujaf-324	376	18	auditing	auditing	NOUN
gujaf-324	376	19	,	,	PUNCT
gujaf-324	376	20	yet	yet	CCONJ
gujaf-324	376	21	the	the	DET
gujaf-324	376	22	causality	causality	NOUN
gujaf-324	376	23	of	of	ADP
gujaf-324	376	24	this	this	DET
gujaf-324	376	25	relationship	relationship	NOUN
gujaf-324	376	26	warrants	warrant	NOUN
gujaf-324	376	27	further	further	ADJ
gujaf-324	376	28	investigation	investigation	NOUN
gujaf-324	376	29	.	.	PUNCT
gujaf-324	377	1	contrary	contrary	ADJ
gujaf-324	377	2	to	to	ADP
gujaf-324	377	3	prior	prior	ADJ
gujaf-324	377	4	research	research	NOUN
gujaf-324	377	5	,	,	PUNCT
gujaf-324	377	6	the	the	DET
gujaf-324	377	7	insignificance	insignificance	NOUN
gujaf-324	377	8	of	of	ADP
gujaf-324	377	9	audit	audit	NOUN
gujaf-324	377	10	firm	firm	ADJ
gujaf-324	377	11	size	size	NOUN
gujaf-324	377	12	(	(	PUNCT
gujaf-324	377	13	adf	adf	NOUN
gujaf-324	377	14	)	)	PUNCT
gujaf-324	377	15	and	and	CCONJ
gujaf-324	377	16	audit	audit	NOUN
gujaf-324	377	17	fees	fee	NOUN
gujaf-324	377	18	in	in	ADP
gujaf-324	377	19	influencing	influence	VERB
gujaf-324	377	20	frq	frq	VERB
gujaf-324	377	21	in	in	ADP
gujaf-324	377	22	this	this	DET
gujaf-324	377	23	context	context	NOUN
gujaf-324	377	24	raises	raise	VERB
gujaf-324	377	25	questions	question	NOUN
gujaf-324	377	26	about	about	ADP
gujaf-324	377	27	the	the	DET
gujaf-324	377	28	presumed	presume	VERB
gujaf-324	377	29	superiority	superiority	NOUN
gujaf-324	377	30	of	of	ADP
gujaf-324	377	31	big	big	ADJ
gujaf-324	377	32	4	4	NUM
gujaf-324	377	33	audit	audit	NOUN
gujaf-324	377	34	firms	firm	NOUN
gujaf-324	377	35	and	and	CCONJ
gujaf-324	377	36	the	the	DET
gujaf-324	377	37	significance	significance	NOUN
gujaf-324	377	38	of	of	ADP
gujaf-324	377	39	audit	audit	NOUN
gujaf-324	377	40	fees	fee	NOUN
gujaf-324	377	41	.	.	PUNCT
gujaf-324	378	1	the	the	DET
gujaf-324	378	2	adverse	adverse	ADJ
gujaf-324	378	3	effects	effect	NOUN
gujaf-324	378	4	of	of	ADP
gujaf-324	378	5	ifrs	ifrs	ADJ
gujaf-324	378	6	adoption	adoption	NOUN
gujaf-324	378	7	on	on	ADP
gujaf-324	378	8	aem	aem	PROPN
gujaf-324	378	9	,	,	PUNCT
gujaf-324	378	10	along	along	ADP
gujaf-324	378	11	with	with	ADP
gujaf-324	378	12	the	the	DET
gujaf-324	378	13	significant	significant	ADJ
gujaf-324	378	14	p	p	NOUN
gujaf-324	378	15	-	-	PUNCT
gujaf-324	378	16	values	value	NOUN
gujaf-324	378	17	,	,	PUNCT
gujaf-324	378	18	call	call	VERB
gujaf-324	378	19	into	into	ADP
gujaf-324	378	20	question	question	NOUN
gujaf-324	378	21	the	the	DET
gujaf-324	378	22	efficacy	efficacy	NOUN
gujaf-324	378	23	of	of	ADP
gujaf-324	378	24	ifrs	ifrs	ADJ
gujaf-324	378	25	implementation	implementation	NOUN
gujaf-324	378	26	in	in	ADP
gujaf-324	378	27	enhancing	enhance	VERB
gujaf-324	378	28	reporting	report	VERB
gujaf-324	378	29	quality	quality	NOUN
gujaf-324	378	30	within	within	ADP
gujaf-324	378	31	nigerian	nigerian	ADJ
gujaf-324	378	32	manufacturing	manufacturing	NOUN
gujaf-324	378	33	firms	firm	NOUN
gujaf-324	378	34	.	.	PUNCT
gujaf-324	379	1	gusau	gusau	PROPN
gujaf-324	379	2	journal	journal	PROPN
gujaf-324	379	3	of	of	ADP
gujaf-324	379	4	accounting	accounting	NOUN
gujaf-324	379	5	and	and	CCONJ
gujaf-324	379	6	finance	finance	NOUN
gujaf-324	379	7	,	,	PUNCT
gujaf-324	379	8	vol	vol	NOUN
gujaf-324	379	9	.	.	PROPN
gujaf-324	379	10	5	5	NUM
gujaf-324	379	11	,	,	PUNCT
gujaf-324	379	12	issue	issue	NOUN
gujaf-324	379	13	2	2	NUM
gujaf-324	379	14	,	,	PUNCT
gujaf-324	379	15	october	october	PROPN
gujaf-324	379	16	,	,	PUNCT
gujaf-324	379	17	2024	2024	NUM
gujaf-324	379	18	219	219	NUM
gujaf-324	379	19	these	these	DET
gujaf-324	379	20	findings	finding	NOUN
gujaf-324	379	21	collectively	collectively	ADV
gujaf-324	379	22	suggest	suggest	VERB
gujaf-324	379	23	the	the	DET
gujaf-324	379	24	need	need	NOUN
gujaf-324	379	25	for	for	ADP
gujaf-324	379	26	a	a	DET
gujaf-324	379	27	more	more	ADV
gujaf-324	379	28	comprehensive	comprehensive	ADJ
gujaf-324	379	29	exploration	exploration	NOUN
gujaf-324	379	30	of	of	ADP
gujaf-324	379	31	the	the	DET
gujaf-324	379	32	multifaceted	multifaceted	ADJ
gujaf-324	379	33	factors	factor	NOUN
gujaf-324	379	34	influencing	influence	VERB
gujaf-324	379	35	frq	frq	VERB
gujaf-324	379	36	in	in	ADP
gujaf-324	379	37	this	this	DET
gujaf-324	379	38	specific	specific	ADJ
gujaf-324	379	39	context	context	NOUN
gujaf-324	379	40	,	,	PUNCT
gujaf-324	379	41	ultimately	ultimately	ADV
gujaf-324	379	42	guiding	guide	VERB
gujaf-324	379	43	policymakers	policymaker	NOUN
gujaf-324	379	44	,	,	PUNCT
gujaf-324	379	45	auditors	auditor	NOUN
gujaf-324	379	46	,	,	PUNCT
gujaf-324	379	47	and	and	CCONJ
gujaf-324	379	48	firms	firm	NOUN
gujaf-324	379	49	in	in	ADP
gujaf-324	379	50	their	their	PRON
gujaf-324	379	51	efforts	effort	NOUN
gujaf-324	379	52	to	to	PART
gujaf-324	379	53	enhance	enhance	VERB
gujaf-324	379	54	financial	financial	ADJ
gujaf-324	379	55	reporting	reporting	NOUN
gujaf-324	379	56	quality	quality	NOUN
gujaf-324	379	57	in	in	ADP
gujaf-324	379	58	nigeria	nigeria	PROPN
gujaf-324	379	59	.	.	PUNCT
gujaf-324	380	1	based	base	VERB
gujaf-324	380	2	on	on	ADP
gujaf-324	380	3	the	the	DET
gujaf-324	380	4	findings	finding	NOUN
gujaf-324	380	5	,	,	PUNCT
gujaf-324	380	6	the	the	DET
gujaf-324	380	7	study	study	NOUN
gujaf-324	380	8	recommends	recommend	VERB
gujaf-324	380	9	that	that	SCONJ
gujaf-324	380	10	,	,	PUNCT
gujaf-324	380	11	enhancing	enhance	VERB
gujaf-324	380	12	the	the	DET
gujaf-324	380	13	implementation	implementation	NOUN
gujaf-324	380	14	and	and	CCONJ
gujaf-324	380	15	oversight	oversight	NOUN
gujaf-324	380	16	of	of	ADP
gujaf-324	380	17	ifrs	ifrs	NOUN
gujaf-324	380	18	standards	standard	NOUN
gujaf-324	380	19	is	be	AUX
gujaf-324	380	20	crucial	crucial	ADJ
gujaf-324	380	21	,	,	PUNCT
gujaf-324	380	22	ensuring	ensure	VERB
gujaf-324	380	23	that	that	SCONJ
gujaf-324	380	24	these	these	DET
gujaf-324	380	25	regulations	regulation	NOUN
gujaf-324	380	26	are	be	AUX
gujaf-324	380	27	not	not	PART
gujaf-324	380	28	only	only	ADV
gujaf-324	380	29	adhered	adhere	VERB
gujaf-324	380	30	to	to	ADP
gujaf-324	380	31	but	but	CCONJ
gujaf-324	380	32	also	also	ADV
gujaf-324	380	33	comprehensively	comprehensively	ADV
gujaf-324	380	34	understood	understand	VERB
gujaf-324	380	35	,	,	PUNCT
gujaf-324	380	36	and	and	CCONJ
gujaf-324	380	37	any	any	DET
gujaf-324	380	38	unintended	unintended	ADJ
gujaf-324	380	39	consequences	consequence	NOUN
gujaf-324	380	40	are	be	AUX
gujaf-324	380	41	mitigated	mitigate	VERB
gujaf-324	380	42	.	.	PUNCT
gujaf-324	381	1	regulators	regulator	NOUN
gujaf-324	381	2	of	of	ADP
gujaf-324	381	3	the	the	DET
gujaf-324	381	4	listed	list	VERB
gujaf-324	381	5	companies	company	NOUN
gujaf-324	381	6	in	in	ADP
gujaf-324	381	7	nigeria	nigeria	PROPN
gujaf-324	381	8	should	should	AUX
gujaf-324	381	9	emphasize	emphasize	VERB
gujaf-324	381	10	and	and	CCONJ
gujaf-324	381	11	encourage	encourage	VERB
gujaf-324	381	12	the	the	DET
gujaf-324	381	13	use	use	NOUN
gujaf-324	381	14	of	of	ADP
gujaf-324	381	15	audit	audit	NOUN
gujaf-324	381	16	quality	quality	NOUN
gujaf-324	381	17	attributes	attribute	NOUN
gujaf-324	381	18	examined	examine	VERB
gujaf-324	381	19	in	in	ADP
gujaf-324	381	20	this	this	DET
gujaf-324	381	21	study	study	NOUN
gujaf-324	381	22	;	;	PUNCT
gujaf-324	381	23	especially	especially	ADV
gujaf-324	381	24	the	the	DET
gujaf-324	381	25	audit	audit	NOUN
gujaf-324	381	26	firm	firm	NOUN
gujaf-324	381	27	size	size	NOUN
gujaf-324	381	28	,	,	PUNCT
gujaf-324	381	29	audit	audit	NOUN
gujaf-324	381	30	report	report	NOUN
gujaf-324	381	31	timeliness	timeliness	NOUN
gujaf-324	381	32	and	and	CCONJ
gujaf-324	381	33	auditor	auditor	NOUN
gujaf-324	381	34	fees	fee	NOUN
gujaf-324	381	35	.	.	PUNCT
gujaf-324	382	1	this	this	PRON
gujaf-324	382	2	is	be	AUX
gujaf-324	382	3	with	with	ADP
gujaf-324	382	4	a	a	DET
gujaf-324	382	5	view	view	NOUN
gujaf-324	382	6	to	to	PART
gujaf-324	382	7	improve	improve	VERB
gujaf-324	382	8	the	the	DET
gujaf-324	382	9	quality	quality	NOUN
gujaf-324	382	10	of	of	ADP
gujaf-324	382	11	the	the	DET
gujaf-324	382	12	reports	report	NOUN
gujaf-324	382	13	by	by	ADP
gujaf-324	382	14	mitigating	mitigate	VERB
gujaf-324	382	15	earnings	earning	NOUN
gujaf-324	382	16	management	management	NOUN
gujaf-324	382	17	and	and	CCONJ
gujaf-324	382	18	other	other	ADJ
gujaf-324	382	19	unethical	unethical	ADJ
gujaf-324	382	20	corporate	corporate	ADJ
gujaf-324	382	21	practices	practice	NOUN
gujaf-324	382	22	,	,	PUNCT
gujaf-324	382	23	which	which	PRON
gujaf-324	382	24	affect	affect	VERB
gujaf-324	382	25	the	the	DET
gujaf-324	382	26	quality	quality	NOUN
gujaf-324	382	27	of	of	ADP
gujaf-324	382	28	reporting	reporting	NOUN
gujaf-324	382	29	and	and	CCONJ
gujaf-324	382	30	going	going	NOUN
gujaf-324	382	31	-	-	PUNCT
gujaf-324	382	32	concern	concern	NOUN
gujaf-324	382	33	of	of	ADP
gujaf-324	382	34	an	an	DET
gujaf-324	382	35	entity	entity	NOUN
gujaf-324	382	36	.	.	PUNCT
gujaf-324	383	1	encouraging	encourage	VERB
gujaf-324	383	2	timely	timely	ADJ
gujaf-324	383	3	audit	audit	NOUN
gujaf-324	383	4	reporting	reporting	NOUN
gujaf-324	383	5	reinforces	reinforce	VERB
gujaf-324	383	6	the	the	DET
gujaf-324	383	7	importance	importance	NOUN
gujaf-324	383	8	of	of	ADP
gujaf-324	383	9	detecting	detect	VERB
gujaf-324	383	10	and	and	CCONJ
gujaf-324	383	11	rectifying	rectify	VERB
gujaf-324	383	12	errors	error	NOUN
gujaf-324	383	13	promptly	promptly	ADV
gujaf-324	383	14	,	,	PUNCT
gujaf-324	383	15	thereby	thereby	ADV
gujaf-324	383	16	bolstering	bolster	VERB
gujaf-324	383	17	the	the	DET
gujaf-324	383	18	integrity	integrity	NOUN
gujaf-324	383	19	of	of	ADP
gujaf-324	383	20	financial	financial	ADJ
gujaf-324	383	21	reports	report	NOUN
gujaf-324	383	22	.	.	PUNCT
gujaf-324	384	1	transparent	transparent	ADJ
gujaf-324	384	2	discussions	discussion	NOUN
gujaf-324	384	3	about	about	ADP
gujaf-324	384	4	audit	audit	NOUN
gujaf-324	384	5	fee	fee	NOUN
gujaf-324	384	6	structures	structure	NOUN
gujaf-324	384	7	are	be	AUX
gujaf-324	384	8	vital	vital	ADJ
gujaf-324	384	9	,	,	PUNCT
gujaf-324	384	10	aligning	align	VERB
gujaf-324	384	11	the	the	DET
gujaf-324	384	12	fees	fee	NOUN
gujaf-324	384	13	with	with	ADP
gujaf-324	384	14	the	the	DET
gujaf-324	384	15	scope	scope	NOUN
gujaf-324	384	16	of	of	ADP
gujaf-324	384	17	services	service	NOUN
gujaf-324	384	18	to	to	PART
gujaf-324	384	19	ensure	ensure	VERB
gujaf-324	384	20	that	that	SCONJ
gujaf-324	384	21	auditors	auditor	NOUN
gujaf-324	384	22	have	have	VERB
gujaf-324	384	23	the	the	DET
gujaf-324	384	24	necessary	necessary	ADJ
gujaf-324	384	25	resources	resource	NOUN
gujaf-324	384	26	to	to	PART
gujaf-324	384	27	perform	perform	VERB
gujaf-324	384	28	comprehensive	comprehensive	ADJ
gujaf-324	384	29	and	and	CCONJ
gujaf-324	384	30	highquality	highquality	NOUN
gujaf-324	384	31	audits	audits	NOUN
gujaf-324	384	32	.	.	PUNCT
gujaf-324	385	1	government	government	NOUN
gujaf-324	385	2	,	,	PUNCT
gujaf-324	385	3	partnership	partnership	NOUN
gujaf-324	385	4	,	,	PUNCT
gujaf-324	385	5	businesses	business	NOUN
gujaf-324	385	6	,	,	PUNCT
gujaf-324	385	7	shareholders	shareholder	NOUN
gujaf-324	385	8	,	,	PUNCT
gujaf-324	385	9	and	and	CCONJ
gujaf-324	385	10	individuals	individual	NOUN
gujaf-324	385	11	who	who	PRON
gujaf-324	385	12	engage	engage	VERB
gujaf-324	385	13	the	the	DET
gujaf-324	385	14	services	service	NOUN
gujaf-324	385	15	of	of	ADP
gujaf-324	385	16	external	external	ADJ
gujaf-324	385	17	auditors	auditor	NOUN
gujaf-324	385	18	should	should	AUX
gujaf-324	385	19	ensure	ensure	VERB
gujaf-324	385	20	that	that	SCONJ
gujaf-324	385	21	the	the	DET
gujaf-324	385	22	auditors	auditor	NOUN
gujaf-324	385	23	have	have	VERB
gujaf-324	385	24	the	the	DET
gujaf-324	385	25	capability	capability	NOUN
gujaf-324	385	26	and	and	CCONJ
gujaf-324	385	27	experience	experience	NOUN
gujaf-324	385	28	and	and	CCONJ
gujaf-324	385	29	that	that	SCONJ
gujaf-324	385	30	they	they	PRON
gujaf-324	385	31	are	be	AUX
gujaf-324	385	32	well	well	ADV
gujaf-324	385	33	paid	pay	VERB
gujaf-324	385	34	.	.	PUNCT
gujaf-324	386	1	this	this	PRON
gujaf-324	386	2	is	be	AUX
gujaf-324	386	3	because	because	SCONJ
gujaf-324	386	4	audit	audit	NOUN
gujaf-324	386	5	fees	fee	NOUN
gujaf-324	386	6	are	be	AUX
gujaf-324	386	7	associated	associate	VERB
gujaf-324	386	8	with	with	ADP
gujaf-324	386	9	fewer	few	ADJ
gujaf-324	386	10	earnings	earning	NOUN
gujaf-324	386	11	management	management	NOUN
gujaf-324	386	12	of	of	ADP
gujaf-324	386	13	listed	list	VERB
gujaf-324	386	14	manufacturing	manufacturing	NOUN
gujaf-324	386	15	companies	company	NOUN
gujaf-324	386	16	in	in	ADP
gujaf-324	386	17	nigerian	nigerian	PROPN
gujaf-324	386	18	.	.	PUNCT
gujaf-324	387	1	the	the	DET
gujaf-324	387	2	fees	fee	NOUN
gujaf-324	387	3	of	of	ADP
gujaf-324	387	4	auditor	auditor	NOUN
gujaf-324	387	5	’s	’	VERB
gujaf-324	387	6	should	should	AUX
gujaf-324	387	7	be	be	AUX
gujaf-324	387	8	adequate	adequate	ADJ
gujaf-324	387	9	enough	enough	ADV
gujaf-324	387	10	to	to	PART
gujaf-324	387	11	allow	allow	VERB
gujaf-324	387	12	them	they	PRON
gujaf-324	387	13	to	to	PART
gujaf-324	387	14	acquire	acquire	VERB
gujaf-324	387	15	enough	enough	ADJ
gujaf-324	387	16	materials	material	NOUN
gujaf-324	387	17	to	to	PART
gujaf-324	387	18	conduct	conduct	VERB
gujaf-324	387	19	a	a	DET
gujaf-324	387	20	thorough	thorough	ADJ
gujaf-324	387	21	audit	audit	NOUN
gujaf-324	387	22	capable	capable	ADJ
gujaf-324	387	23	of	of	ADP
gujaf-324	387	24	detecting	detect	VERB
gujaf-324	387	25	material	material	ADJ
gujaf-324	387	26	misstatements	misstatement	NOUN
gujaf-324	387	27	and	and	CCONJ
gujaf-324	387	28	errors	error	NOUN
gujaf-324	387	29	in	in	ADP
gujaf-324	387	30	the	the	DET
gujaf-324	387	31	financial	financial	ADJ
gujaf-324	387	32	statements	statement	NOUN
gujaf-324	387	33	,	,	PUNCT
gujaf-324	387	34	thus	thus	ADV
gujaf-324	387	35	providing	provide	VERB
gujaf-324	387	36	highly	highly	ADV
gujaf-324	387	37	qualitative	qualitative	ADJ
gujaf-324	387	38	audit	audit	NOUN
gujaf-324	387	39	reports	report	NOUN
gujaf-324	387	40	.	.	PUNCT
gujaf-324	388	1	continued	continue	VERB
gujaf-324	388	2	research	research	NOUN
gujaf-324	388	3	and	and	CCONJ
gujaf-324	388	4	monitoring	monitoring	NOUN
gujaf-324	388	5	provide	provide	VERB
gujaf-324	388	6	a	a	DET
gujaf-324	388	7	mechanism	mechanism	NOUN
gujaf-324	388	8	for	for	ADP
gujaf-324	388	9	adapting	adapt	VERB
gujaf-324	388	10	to	to	ADP
gujaf-324	388	11	evolving	evolving	NOUN
gujaf-324	388	12	standards	standard	NOUN
gujaf-324	388	13	and	and	CCONJ
gujaf-324	388	14	identifying	identify	VERB
gujaf-324	388	15	previously	previously	ADV
gujaf-324	388	16	overlooked	overlook	VERB
gujaf-324	388	17	factors	factor	NOUN
gujaf-324	388	18	impacting	impact	VERB
gujaf-324	388	19	financial	financial	ADJ
gujaf-324	388	20	reporting	reporting	NOUN
gujaf-324	388	21	quality	quality	NOUN
gujaf-324	388	22	.	.	PUNCT
gujaf-324	389	1	strengthening	strengthen	VERB
gujaf-324	389	2	education	education	NOUN
gujaf-324	389	3	and	and	CCONJ
gujaf-324	389	4	training	training	NOUN
gujaf-324	389	5	is	be	AUX
gujaf-324	389	6	the	the	DET
gujaf-324	389	7	foundation	foundation	NOUN
gujaf-324	389	8	for	for	ADP
gujaf-324	389	9	building	build	VERB
gujaf-324	389	10	a	a	DET
gujaf-324	389	11	cadre	cadre	NOUN
gujaf-324	389	12	of	of	ADP
gujaf-324	389	13	professionals	professional	NOUN
gujaf-324	389	14	well	well	ADV
gujaf-324	389	15	-	-	PUNCT
gujaf-324	389	16	versed	verse	VERB
gujaf-324	389	17	in	in	ADP
gujaf-324	389	18	financial	financial	ADJ
gujaf-324	389	19	reporting	reporting	NOUN
gujaf-324	389	20	standards	standard	NOUN
gujaf-324	389	21	,	,	PUNCT
gujaf-324	389	22	audit	audit	NOUN
gujaf-324	389	23	procedures	procedure	NOUN
gujaf-324	389	24	,	,	PUNCT
gujaf-324	389	25	and	and	CCONJ
gujaf-324	389	26	ethical	ethical	ADJ
gujaf-324	389	27	considerations	consideration	NOUN
gujaf-324	389	28	.	.	PUNCT
gujaf-324	390	1	although	although	SCONJ
gujaf-324	390	2	the	the	DET
gujaf-324	390	3	study	study	NOUN
gujaf-324	390	4	's	's	PART
gujaf-324	390	5	three	three	NUM
gujaf-324	390	6	independent	independent	ADJ
gujaf-324	390	7	variables	variable	NOUN
gujaf-324	390	8	may	may	AUX
gujaf-324	390	9	not	not	PART
gujaf-324	390	10	cover	cover	VERB
gujaf-324	390	11	all	all	DET
gujaf-324	390	12	factors	factor	NOUN
gujaf-324	390	13	influencing	influence	VERB
gujaf-324	390	14	earnings	earning	NOUN
gujaf-324	390	15	management	management	NOUN
gujaf-324	390	16	,	,	PUNCT
gujaf-324	390	17	particularly	particularly	ADV
gujaf-324	390	18	given	give	VERB
gujaf-324	390	19	the	the	DET
gujaf-324	390	20	limited	limited	ADJ
gujaf-324	390	21	prior	prior	ADJ
gujaf-324	390	22	research	research	NOUN
gujaf-324	390	23	in	in	ADP
gujaf-324	390	24	nigeria	nigeria	PROPN
gujaf-324	390	25	,	,	PUNCT
gujaf-324	390	26	its	its	PRON
gujaf-324	390	27	findings	finding	NOUN
gujaf-324	390	28	can	can	AUX
gujaf-324	390	29	still	still	ADV
gujaf-324	390	30	provide	provide	VERB
gujaf-324	390	31	a	a	DET
gujaf-324	390	32	foundation	foundation	NOUN
gujaf-324	390	33	for	for	ADP
gujaf-324	390	34	future	future	ADJ
gujaf-324	390	35	investigations	investigation	NOUN
gujaf-324	390	36	.	.	PUNCT
gujaf-324	391	1	the	the	DET
gujaf-324	391	2	generalization	generalization	NOUN
gujaf-324	391	3	of	of	ADP
gujaf-324	391	4	the	the	DET
gujaf-324	391	5	findings	finding	NOUN
gujaf-324	391	6	of	of	ADP
gujaf-324	391	7	this	this	DET
gujaf-324	391	8	study	study	NOUN
gujaf-324	391	9	is	be	AUX
gujaf-324	391	10	limited	limit	VERB
gujaf-324	391	11	to	to	ADP
gujaf-324	391	12	listed	list	VERB
gujaf-324	391	13	manufacturing	manufacturing	NOUN
gujaf-324	391	14	firms	firm	NOUN
gujaf-324	391	15	on	on	ADP
gujaf-324	391	16	the	the	DET
gujaf-324	391	17	floor	floor	NOUN
gujaf-324	391	18	of	of	ADP
gujaf-324	391	19	nigerian	nigerian	ADJ
gujaf-324	391	20	stock	stock	NOUN
gujaf-324	391	21	exchange	exchange	NOUN
gujaf-324	391	22	market	market	NOUN
gujaf-324	391	23	.	.	PUNCT
gujaf-324	392	1	this	this	PRON
gujaf-324	392	2	is	be	AUX
gujaf-324	392	3	because	because	SCONJ
gujaf-324	392	4	other	other	ADJ
gujaf-324	392	5	firms	firm	NOUN
gujaf-324	392	6	have	have	VERB
gujaf-324	392	7	their	their	PRON
gujaf-324	392	8	own	own	ADJ
gujaf-324	392	9	peculiarities	peculiarity	NOUN
gujaf-324	392	10	that	that	PRON
gujaf-324	392	11	may	may	AUX
gujaf-324	392	12	render	render	VERB
gujaf-324	392	13	the	the	DET
gujaf-324	392	14	findings	finding	NOUN
gujaf-324	392	15	from	from	ADP
gujaf-324	392	16	the	the	DET
gujaf-324	392	17	listed	list	VERB
gujaf-324	392	18	manufacturing	manufacturing	NOUN
gujaf-324	392	19	firms	firm	NOUN
gujaf-324	392	20	not	not	PART
gujaf-324	392	21	relevant	relevant	ADJ
gujaf-324	392	22	to	to	ADP
gujaf-324	392	23	them	they	PRON
gujaf-324	392	24	.	.	PUNCT
gujaf-324	393	1	hence	hence	ADV
gujaf-324	393	2	.	.	PUNCT
gujaf-324	394	1	future	future	ADJ
gujaf-324	394	2	researches	research	NOUN
gujaf-324	394	3	can	can	AUX
gujaf-324	394	4	dwell	dwell	VERB
gujaf-324	394	5	on	on	ADP
gujaf-324	394	6	the	the	DET
gujaf-324	394	7	tradeoff	tradeoff	NOUN
gujaf-324	394	8	between	between	ADP
gujaf-324	394	9	aem	aem	PROPN
gujaf-324	394	10	and	and	CCONJ
gujaf-324	394	11	rem	rem	PROPN
gujaf-324	394	12	and	and	CCONJ
gujaf-324	394	13	other	other	ADJ
gujaf-324	394	14	audit	audit	NOUN
gujaf-324	394	15	quality	quality	NOUN
gujaf-324	394	16	attributes	attribute	NOUN
gujaf-324	394	17	not	not	PART
gujaf-324	394	18	included	include	VERB
gujaf-324	394	19	in	in	ADP
gujaf-324	394	20	this	this	DET
gujaf-324	394	21	study	study	NOUN
gujaf-324	394	22	.	.	PUNCT
gujaf-324	395	1	gusau	gusau	PROPN
gujaf-324	395	2	journal	journal	PROPN
gujaf-324	395	3	of	of	ADP
gujaf-324	395	4	accounting	accounting	NOUN
gujaf-324	395	5	and	and	CCONJ
gujaf-324	395	6	finance	finance	NOUN
gujaf-324	395	7	,	,	PUNCT
gujaf-324	395	8	vol	vol	NOUN
gujaf-324	395	9	.	.	PROPN
gujaf-324	395	10	5	5	NUM
gujaf-324	395	11	,	,	PUNCT
gujaf-324	395	12	issue	issue	NOUN
gujaf-324	395	13	2	2	NUM
gujaf-324	395	14	,	,	PUNCT
gujaf-324	395	15	october	october	PROPN
gujaf-324	395	16	,	,	PUNCT
gujaf-324	395	17	2024	2024	NUM
gujaf-324	395	18	220	220	NUM
gujaf-324	395	19	references	reference	NOUN
gujaf-324	395	20	akhor	akhor	PROPN
gujaf-324	395	21	,	,	PUNCT
gujaf-324	395	22	s.	s.	PROPN
gujaf-324	395	23	o.	o.	PROPN
gujaf-324	395	24	,	,	PUNCT
gujaf-324	395	25	obaretin	obaretin	PROPN
gujaf-324	395	26	,	,	PUNCT
gujaf-324	395	27	o.	o.	NOUN
gujaf-324	395	28	,	,	PUNCT
gujaf-324	395	29	&	&	CCONJ
gujaf-324	395	30	monye	monye	PROPN
gujaf-324	395	31	-	-	PUNCT
gujaf-324	395	32	emina	emina	PROPN
gujaf-324	395	33	,	,	PUNCT
gujaf-324	395	34	h.	h.	PROPN
gujaf-324	395	35	e.	e.	PROPN
gujaf-324	395	36	(	(	PUNCT
gujaf-324	395	37	2020	2020	NUM
gujaf-324	395	38	)	)	PUNCT
gujaf-324	395	39	.	.	PUNCT
gujaf-324	396	1	ifrs	ifrs	PROPN
gujaf-324	396	2	adoption	adoption	NOUN
gujaf-324	396	3	and	and	CCONJ
gujaf-324	396	4	timeliness	timeliness	NOUN
gujaf-324	396	5	of	of	ADP
gujaf-324	396	6	financial	financial	ADJ
gujaf-324	396	7	reporting	reporting	NOUN
gujaf-324	396	8	:	:	PUNCT
gujaf-324	396	9	a	a	DET
gujaf-324	396	10	comparative	comparative	ADJ
gujaf-324	396	11	analysis	analysis	NOUN
gujaf-324	396	12	.	.	PUNCT
gujaf-324	397	1	international	international	ADJ
gujaf-324	397	2	journal	journal	NOUN
gujaf-324	397	3	of	of	ADP
gujaf-324	397	4	accounting	accounting	NOUN
gujaf-324	397	5	and	and	CCONJ
gujaf-324	397	6	financial	financial	ADJ
gujaf-324	397	7	management	management	NOUN
gujaf-324	397	8	,	,	PUNCT
gujaf-324	397	9	3(1	3(1	NUM
gujaf-324	397	10	)	)	PUNCT
gujaf-324	397	11	.	.	PUNCT
gujaf-324	398	1	alareeni	alareeni	PROPN
gujaf-324	398	2	,	,	PUNCT
gujaf-324	398	3	b.	b.	PROPN
gujaf-324	398	4	,	,	PUNCT
gujaf-324	398	5	&	&	CCONJ
gujaf-324	398	6	aljuaidi	aljuaidi	PROPN
gujaf-324	398	7	,	,	PUNCT
gujaf-324	398	8	o.	o.	PROPN
gujaf-324	398	9	(	(	PUNCT
gujaf-324	398	10	2014	2014	NUM
gujaf-324	398	11	)	)	PUNCT
gujaf-324	398	12	.	.	PUNCT
gujaf-324	399	1	the	the	DET
gujaf-324	399	2	modified	modify	VERB
gujaf-324	399	3	jones	jones	PROPN
gujaf-324	399	4	and	and	CCONJ
gujaf-324	399	5	yoon	yoon	PROPN
gujaf-324	399	6	models	model	NOUN
gujaf-324	399	7	in	in	ADP
gujaf-324	399	8	detecting	detect	VERB
gujaf-324	399	9	earnings	earning	NOUN
gujaf-324	399	10	management	management	NOUN
gujaf-324	399	11	in	in	ADP
gujaf-324	399	12	palestine	palestine	PROPN
gujaf-324	399	13	exchange	exchange	PROPN
gujaf-324	399	14	(	(	PUNCT
gujaf-324	399	15	pex	pex	PROPN
gujaf-324	399	16	)	)	PUNCT
gujaf-324	399	17	.	.	PUNCT
gujaf-324	400	1	international	international	ADJ
gujaf-324	400	2	journal	journal	PROPN
gujaf-324	400	3	of	of	ADP
gujaf-324	400	4	innovation	innovation	NOUN
gujaf-324	400	5	and	and	CCONJ
gujaf-324	400	6	applied	apply	VERB
gujaf-324	400	7	studies	study	NOUN
gujaf-324	400	8	,	,	PUNCT
gujaf-324	400	9	9(4	9(4	NUM
gujaf-324	400	10	)	)	PUNCT
gujaf-324	400	11	,	,	PUNCT
gujaf-324	400	12	1472–1484	1472–1484	NUM
gujaf-324	400	13	.	.	PUNCT
gujaf-324	401	1	http://www.ijias.issr-journals.org/	http://www.ijias.issr-journals.org/	PROPN
gujaf-324	401	2	ali	ali	PROPN
gujaf-324	401	3	,	,	PUNCT
gujaf-324	401	4	b.	b.	PROPN
gujaf-324	401	5	,	,	PUNCT
gujaf-324	401	6	&	&	CCONJ
gujaf-324	401	7	kamardin	kamardin	PROPN
gujaf-324	401	8	,	,	PUNCT
gujaf-324	401	9	h.	h.	PROPN
gujaf-324	401	10	(	(	PUNCT
gujaf-324	401	11	2018	2018	NUM
gujaf-324	401	12	)	)	PUNCT
gujaf-324	401	13	.	.	PUNCT
gujaf-324	402	1	audit	audit	NOUN
gujaf-324	402	2	committee	committee	NOUN
gujaf-324	402	3	characteristics	characteristic	NOUN
gujaf-324	402	4	and	and	CCONJ
gujaf-324	402	5	real	real	ADJ
gujaf-324	402	6	earnings	earning	NOUN
gujaf-324	402	7	management	management	NOUN
gujaf-324	402	8	:	:	PUNCT
gujaf-324	402	9	a	a	DET
gujaf-324	402	10	review	review	NOUN
gujaf-324	402	11	of	of	ADP
gujaf-324	402	12	existing	exist	VERB
gujaf-324	402	13	literature	literature	NOUN
gujaf-324	402	14	and	and	CCONJ
gujaf-324	402	15	the	the	DET
gujaf-324	402	16	new	new	ADJ
gujaf-324	402	17	avenue	avenue	NOUN
gujaf-324	402	18	of	of	ADP
gujaf-324	402	19	research	research	NOUN
gujaf-324	402	20	.	.	PUNCT
gujaf-324	403	1	asian	asian	ADJ
gujaf-324	403	2	journal	journal	PROPN
gujaf-324	403	3	of	of	ADP
gujaf-324	403	4	multidisciplinary	multidisciplinary	ADJ
gujaf-324	403	5	studies	study	NOUN
gujaf-324	403	6	,	,	PUNCT
gujaf-324	403	7	6(12	6(12	NUM
gujaf-324	403	8	)	)	PUNCT
gujaf-324	403	9	,	,	PUNCT
gujaf-324	403	10	129–135	129–135	NUM
gujaf-324	403	11	.	.	PUNCT
gujaf-324	404	1	cameran	cameran	PROPN
gujaf-324	404	2	,	,	PUNCT
gujaf-324	404	3	m.	m.	NOUN
gujaf-324	404	4	,	,	PUNCT
gujaf-324	404	5	&	&	CCONJ
gujaf-324	404	6	perotti	perotti	VERB
gujaf-324	404	7	,	,	PUNCT
gujaf-324	404	8	p.	p.	NOUN
gujaf-324	404	9	(	(	PUNCT
gujaf-324	404	10	2014	2014	NUM
gujaf-324	404	11	)	)	PUNCT
gujaf-324	404	12	.	.	PUNCT
gujaf-324	405	1	audit	audit	NOUN
gujaf-324	405	2	fees	fee	NOUN
gujaf-324	405	3	and	and	CCONJ
gujaf-324	405	4	ias	ias	PROPN
gujaf-324	405	5	/	/	SYM
gujaf-324	405	6	ifrs	ifrs	PROPN
gujaf-324	405	7	adoption	adoption	NOUN
gujaf-324	405	8	:	:	PUNCT
gujaf-324	405	9	evidence	evidence	NOUN
gujaf-324	405	10	from	from	ADP
gujaf-324	405	11	the	the	DET
gujaf-324	405	12	banking	banking	NOUN
gujaf-324	405	13	industry	industry	NOUN
gujaf-324	405	14	.	.	PUNCT
gujaf-324	406	1	international	international	ADJ
gujaf-324	406	2	journal	journal	PROPN
gujaf-324	406	3	of	of	ADP
gujaf-324	406	4	auditing	auditing	NOUN
gujaf-324	406	5	,	,	PUNCT
gujaf-324	406	6	18(2	18(2	NUM
gujaf-324	406	7	)	)	PUNCT
gujaf-324	406	8	,	,	PUNCT
gujaf-324	406	9	155–169	155–169	NUM
gujaf-324	406	10	.	.	PUNCT
gujaf-324	407	1	darmawan	darmawan	PROPN
gujaf-324	407	2	,	,	PUNCT
gujaf-324	407	3	i.	i.	PROPN
gujaf-324	407	4	p.	p.	PROPN
gujaf-324	407	5	e.	e.	PROPN
gujaf-324	407	6	,	,	PUNCT
gujaf-324	407	7	sutrisno	sutrisno	NOUN
gujaf-324	407	8	,	,	PUNCT
gujaf-324	407	9	t.	t.	PROPN
gujaf-324	407	10	,	,	PUNCT
gujaf-324	407	11	&	&	CCONJ
gujaf-324	407	12	endang	endang	PROPN
gujaf-324	407	13	,	,	PUNCT
gujaf-324	407	14	m.	m.	NOUN
gujaf-324	407	15	(	(	PUNCT
gujaf-324	407	16	2019	2019	NUM
gujaf-324	407	17	)	)	PUNCT
gujaf-324	407	18	.	.	PUNCT
gujaf-324	408	1	accrual	accrual	ADJ
gujaf-324	408	2	earnings	earning	NOUN
gujaf-324	408	3	management	management	NOUN
gujaf-324	408	4	and	and	CCONJ
gujaf-324	408	5	real	real	ADJ
gujaf-324	408	6	earnings	earning	NOUN
gujaf-324	408	7	management	management	NOUN
gujaf-324	408	8	:	:	PUNCT
gujaf-324	408	9	increase	increase	VERB
gujaf-324	408	10	or	or	CCONJ
gujaf-324	408	11	destroy	destroy	VERB
gujaf-324	408	12	firm	firm	ADJ
gujaf-324	408	13	value	value	NOUN
gujaf-324	408	14	?	?	PUNCT
gujaf-324	409	1	international	international	ADJ
gujaf-324	409	2	journal	journal	NOUN
gujaf-324	409	3	of	of	ADP
gujaf-324	409	4	multicultural	multicultural	ADJ
gujaf-324	409	5	and	and	CCONJ
gujaf-324	409	6	multireligious	multireligious	ADJ
gujaf-324	409	7	understanding	understanding	NOUN
gujaf-324	409	8	,	,	PUNCT
gujaf-324	409	9	6(2	6(2	NUM
gujaf-324	409	10	)	)	PUNCT
gujaf-324	409	11	,	,	PUNCT
gujaf-324	409	12	8	8	NUM
gujaf-324	409	13	.	.	PUNCT
gujaf-324	409	14	https://doi.org/10.18415/ijmmu.v6i2.551	https://doi.org/10.18415/ijmmu.v6i2.551	VERB
gujaf-324	409	15	dinuka	dinuka	NOUN
gujaf-324	409	16	,	,	PUNCT
gujaf-324	409	17	v.	v.	PROPN
gujaf-324	409	18	k.	k.	PROPN
gujaf-324	410	1	(	(	PUNCT
gujaf-324	410	2	2019	2019	NUM
gujaf-324	410	3	)	)	PUNCT
gujaf-324	410	4	.	.	PUNCT
gujaf-324	411	1	ifrs	ifrs	PROPN
gujaf-324	411	2	adoption	adoption	NOUN
gujaf-324	411	3	and	and	CCONJ
gujaf-324	411	4	earnings	earning	NOUN
gujaf-324	411	5	management	management	NOUN
gujaf-324	411	6	practice	practice	NOUN
gujaf-324	411	7	:	:	PUNCT
gujaf-324	411	8	evidence	evidence	NOUN
gujaf-324	411	9	from	from	ADP
gujaf-324	411	10	indonesian	indonesian	ADJ
gujaf-324	411	11	companies	company	NOUN
gujaf-324	411	12	.	.	PUNCT
gujaf-324	412	1	journal	journal	NOUN
gujaf-324	412	2	of	of	ADP
gujaf-324	412	3	accounting	accounting	NOUN
gujaf-324	412	4	economics	economic	NOUN
gujaf-324	412	5	and	and	CCONJ
gujaf-324	412	6	management	management	NOUN
gujaf-324	412	7	business	business	NOUN
gujaf-324	412	8	,	,	PUNCT
gujaf-324	412	9	7(2	7(2	NUM
gujaf-324	412	10	)	)	PUNCT
gujaf-324	412	11	,	,	PUNCT
gujaf-324	413	1	229–239	229–239	NUM
gujaf-324	413	2	.	.	PUNCT
gujaf-324	414	1	emmanuel	emmanuel	PROPN
gujaf-324	414	2	,	,	PUNCT
gujaf-324	414	3	e.	e.	PROPN
gujaf-324	414	4	d.	d.	PROPN
gujaf-324	414	5	,	,	PUNCT
gujaf-324	414	6	&	&	CCONJ
gujaf-324	414	7	emem	emem	PROPN
gujaf-324	414	8	,	,	PUNCT
gujaf-324	414	9	m.	m.	NOUN
gujaf-324	414	10	g.	g.	PROPN
gujaf-324	414	11	(	(	PUNCT
gujaf-324	414	12	2020	2020	NUM
gujaf-324	414	13	)	)	PUNCT
gujaf-324	414	14	.	.	PUNCT
gujaf-324	415	1	audit	audit	NOUN
gujaf-324	415	2	firm	firm	NOUN
gujaf-324	415	3	attributes	attribute	NOUN
gujaf-324	415	4	and	and	CCONJ
gujaf-324	415	5	financial	financial	ADJ
gujaf-324	415	6	reporting	reporting	NOUN
gujaf-324	415	7	quality	quality	NOUN
gujaf-324	415	8	of	of	ADP
gujaf-324	415	9	quoted	quote	VERB
gujaf-324	415	10	manufacturing	manufacturing	NOUN
gujaf-324	415	11	firms	firm	NOUN
gujaf-324	415	12	in	in	ADP
gujaf-324	415	13	nigeria	nigeria	PROPN
gujaf-324	415	14	.	.	PUNCT
gujaf-324	416	1	ssrg	ssrg	PROPN
gujaf-324	416	2	international	international	PROPN
gujaf-324	416	3	journal	journal	PROPN
gujaf-324	416	4	of	of	ADP
gujaf-324	416	5	economics	economic	NOUN
gujaf-324	416	6	and	and	CCONJ
gujaf-324	416	7	management	management	NOUN
gujaf-324	416	8	studies	study	NOUN
gujaf-324	416	9	,	,	PUNCT
gujaf-324	416	10	7(1	7(1	NUM
gujaf-324	416	11	)	)	PUNCT
gujaf-324	416	12	.	.	PUNCT
gujaf-324	416	13	.	.	PUNCT
gujaf-324	417	1	gerayli	gerayli	NOUN
gujaf-324	417	2	,	,	PUNCT
gujaf-324	417	3	m.	m.	NOUN
gujaf-324	417	4	s.	s.	PROPN
gujaf-324	417	5	,	,	PUNCT
gujaf-324	417	6	yanesari	yanesari	NOUN
gujaf-324	417	7	,	,	PUNCT
gujaf-324	417	8	a.	a.	NOUN
gujaf-324	417	9	m.	m.	NOUN
gujaf-324	417	10	,	,	PUNCT
gujaf-324	417	11	&	&	CCONJ
gujaf-324	417	12	ma’atoofi	ma’atoofi	NOUN
gujaf-324	417	13	,	,	PUNCT
gujaf-324	417	14	a.	a.	PROPN
gujaf-324	417	15	r.	r.	PROPN
gujaf-324	417	16	(	(	PUNCT
gujaf-324	417	17	2011	2011	NUM
gujaf-324	417	18	)	)	PUNCT
gujaf-324	417	19	.	.	PUNCT
gujaf-324	418	1	impact	impact	NOUN
gujaf-324	418	2	of	of	ADP
gujaf-324	418	3	audit	audit	NOUN
gujaf-324	418	4	quality	quality	NOUN
gujaf-324	418	5	on	on	ADP
gujaf-324	418	6	earnings	earning	NOUN
gujaf-324	418	7	management	management	NOUN
gujaf-324	418	8	:	:	PUNCT
gujaf-324	418	9	evidence	evidence	NOUN
gujaf-324	418	10	from	from	ADP
gujaf-324	418	11	iran	iran	PROPN
gujaf-324	418	12	.	.	PUNCT
gujaf-324	419	1	international	international	ADJ
gujaf-324	419	2	research	research	PROPN
gujaf-324	419	3	journal	journal	NOUN
gujaf-324	419	4	of	of	ADP
gujaf-324	419	5	finance	finance	NOUN
gujaf-324	419	6	and	and	CCONJ
gujaf-324	419	7	economics	economic	NOUN
gujaf-324	419	8	,	,	PUNCT
gujaf-324	419	9	66	66	NUM
gujaf-324	419	10	,	,	PUNCT
gujaf-324	419	11	77–84	77–84	PROPN
gujaf-324	419	12	.	.	PUNCT
gujaf-324	420	1	habbash	habbash	NOUN
gujaf-324	420	2	,	,	PUNCT
gujaf-324	420	3	m.	m.	NOUN
gujaf-324	420	4	,	,	PUNCT
gujaf-324	420	5	&	&	CCONJ
gujaf-324	420	6	alghamdi	alghamdi	NOUN
gujaf-324	420	7	,	,	PUNCT
gujaf-324	420	8	s.	s.	PROPN
gujaf-324	420	9	(	(	PUNCT
gujaf-324	420	10	2017	2017	NUM
gujaf-324	420	11	)	)	PUNCT
gujaf-324	420	12	.	.	PUNCT
gujaf-324	421	1	audit	audit	NOUN
gujaf-324	421	2	quality	quality	NOUN
gujaf-324	421	3	and	and	CCONJ
gujaf-324	421	4	earnings	earning	NOUN
gujaf-324	421	5	management	management	NOUN
gujaf-324	421	6	in	in	ADP
gujaf-324	421	7	less	less	ADJ
gujaf-324	421	8	developed	develop	VERB
gujaf-324	421	9	economies	economy	NOUN
gujaf-324	421	10	:	:	PUNCT
gujaf-324	421	11	the	the	DET
gujaf-324	421	12	case	case	NOUN
gujaf-324	421	13	of	of	ADP
gujaf-324	421	14	saudi	saudi	PROPN
gujaf-324	421	15	arabia	arabia	PROPN
gujaf-324	421	16	.	.	PUNCT
gujaf-324	422	1	journal	journal	PROPN
gujaf-324	422	2	of	of	ADP
gujaf-324	422	3	management	management	NOUN
gujaf-324	422	4	and	and	CCONJ
gujaf-324	422	5	governance	governance	NOUN
gujaf-324	422	6	,	,	PUNCT
gujaf-324	422	7	21(2	21(2	NUM
gujaf-324	422	8	)	)	PUNCT
gujaf-324	422	9	,	,	PUNCT
gujaf-324	422	10	351–373	351–373	NUM
gujaf-324	422	11	.	.	PUNCT
gujaf-324	423	1	https://doi.org/10.1007/s10997-016-9347-3	https://doi.org/10.1007/s10997-016-9347-3	PROPN
gujaf-324	423	2	.	.	PUNCT
gujaf-324	424	1	hassan	hassan	PROPN
gujaf-324	424	2	,	,	PUNCT
gujaf-324	424	3	s.	s.	PROPN
gujaf-324	424	4	u.	u.	PROPN
gujaf-324	424	5	(	(	PUNCT
gujaf-324	424	6	2013	2013	NUM
gujaf-324	424	7	)	)	PUNCT
gujaf-324	424	8	.	.	PUNCT
gujaf-324	425	1	financial	financial	ADJ
gujaf-324	425	2	reporting	reporting	NOUN
gujaf-324	425	3	quality	quality	NOUN
gujaf-324	425	4	:	:	PUNCT
gujaf-324	425	5	does	do	AUX
gujaf-324	425	6	monitoring	monitor	VERB
gujaf-324	425	7	characteristics	characteristic	NOUN
gujaf-324	425	8	matter	matter	NOUN
gujaf-324	425	9	?	?	PUNCT
gujaf-324	426	1	an	an	DET
gujaf-324	426	2	empirical	empirical	ADJ
gujaf-324	426	3	analysis	analysis	NOUN
gujaf-324	426	4	of	of	ADP
gujaf-324	426	5	the	the	DET
gujaf-324	426	6	nigerian	nigerian	ADJ
gujaf-324	426	7	manufacturing	manufacturing	NOUN
gujaf-324	426	8	sector	sector	NOUN
gujaf-324	426	9	.	.	PUNCT
gujaf-324	427	1	the	the	DET
gujaf-324	427	2	business	business	PROPN
gujaf-324	427	3	&	&	CCONJ
gujaf-324	427	4	management	management	PROPN
gujaf-324	427	5	review	review	PROPN
gujaf-324	427	6	,	,	PUNCT
gujaf-324	427	7	3(2	3(2	NUM
gujaf-324	427	8	)	)	PUNCT
gujaf-324	427	9	,	,	PUNCT
gujaf-324	427	10	147–161	147–161	NUM
gujaf-324	427	11	.	.	PUNCT
gujaf-324	428	1	hassan	hassan	PROPN
gujaf-324	428	2	,	,	PUNCT
gujaf-324	428	3	s.	s.	PROPN
gujaf-324	428	4	u.	u.	PROPN
gujaf-324	428	5	,	,	PUNCT
gujaf-324	428	6	&	&	CCONJ
gujaf-324	428	7	ibrahim	ibrahim	PROPN
gujaf-324	428	8	,	,	PUNCT
gujaf-324	428	9	g.	g.	PROPN
gujaf-324	428	10	(	(	PUNCT
gujaf-324	428	11	2014	2014	NUM
gujaf-324	428	12	)	)	PUNCT
gujaf-324	428	13	.	.	PUNCT
gujaf-324	429	1	governance	governance	NOUN
gujaf-324	429	2	attributes	attribute	NOUN
gujaf-324	429	3	and	and	CCONJ
gujaf-324	429	4	real	real	ADJ
gujaf-324	429	5	activities	activity	NOUN
gujaf-324	429	6	manipulation	manipulation	NOUN
gujaf-324	429	7	of	of	ADP
gujaf-324	429	8	listed	list	VERB
gujaf-324	429	9	manufacturing	manufacturing	NOUN
gujaf-324	429	10	firms	firm	NOUN
gujaf-324	429	11	in	in	ADP
gujaf-324	429	12	nigeria	nigeria	PROPN
gujaf-324	429	13	.	.	PUNCT
gujaf-324	430	1	international	international	ADJ
gujaf-324	430	2	journal	journal	PROPN
gujaf-324	430	3	of	of	ADP
gujaf-324	430	4	accounting	accounting	NOUN
gujaf-324	430	5	and	and	CCONJ
gujaf-324	430	6	taxation	taxation	NOUN
gujaf-324	430	7	,	,	PUNCT
gujaf-324	430	8	2(1	2(1	NUM
gujaf-324	430	9	)	)	PUNCT
gujaf-324	430	10	,	,	PUNCT
gujaf-324	430	11	37–62	37–62	NUM
gujaf-324	430	12	.	.	PUNCT
gujaf-324	431	1	hassan	hassan	PROPN
gujaf-324	431	2	,	,	PUNCT
gujaf-324	431	3	t.	t.	PROPN
gujaf-324	431	4	(	(	PUNCT
gujaf-324	431	5	2020	2020	NUM
gujaf-324	431	6	)	)	PUNCT
gujaf-324	431	7	.	.	PUNCT
gujaf-324	432	1	the	the	DET
gujaf-324	432	2	effect	effect	NOUN
gujaf-324	432	3	of	of	ADP
gujaf-324	432	4	ifrs	ifrs	ADJ
gujaf-324	432	5	adoption	adoption	NOUN
gujaf-324	432	6	on	on	ADP
gujaf-324	432	7	earnings	earning	NOUN
gujaf-324	432	8	management	management	NOUN
gujaf-324	432	9	and	and	CCONJ
gujaf-324	432	10	the	the	DET
gujaf-324	432	11	moderating	moderate	VERB
gujaf-324	432	12	role	role	NOUN
gujaf-324	432	13	of	of	ADP
gujaf-324	432	14	corporate	corporate	ADJ
gujaf-324	432	15	governance	governance	NOUN
gujaf-324	432	16	:	:	PUNCT
gujaf-324	432	17	evidence	evidence	NOUN
gujaf-324	432	18	from	from	ADP
gujaf-324	432	19	bangladesh	bangladesh	NOUN
gujaf-324	432	20	.	.	PUNCT
gujaf-324	433	1	[	[	X
gujaf-324	433	2	doctoral	doctoral	ADJ
gujaf-324	433	3	dissertation	dissertation	NOUN
gujaf-324	433	4	,	,	PUNCT
gujaf-324	433	5	universiti	universiti	PROPN
gujaf-324	433	6	utara	utara	NOUN
gujaf-324	433	7	malaysia	malaysia	PROPN
gujaf-324	433	8	]	]	PUNCT
gujaf-324	433	9	.	.	PUNCT
gujaf-324	434	1	researchgate	researchgate	NOUN
gujaf-324	434	2	.	.	PUNCT
gujaf-324	435	1	https://www.researchgate.net/publication/350088682	https://www.researchgate.net/publication/350088682	ADV
gujaf-324	435	2	.	.	PUNCT
gujaf-324	436	1	iaasb	iaasb	PROPN
gujaf-324	436	2	.	.	PUNCT
gujaf-324	437	1	(	(	PUNCT
gujaf-324	437	2	2013	2013	NUM
gujaf-324	437	3	)	)	PUNCT
gujaf-324	437	4	.	.	PUNCT
gujaf-324	438	1	reporting	report	VERB
gujaf-324	438	2	on	on	ADP
gujaf-324	438	3	audited	audit	VERB
gujaf-324	438	4	financial	financial	ADJ
gujaf-324	438	5	statements	statement	NOUN
gujaf-324	438	6	:	:	PUNCT
gujaf-324	438	7	proposed	propose	VERB
gujaf-324	438	8	new	new	ADJ
gujaf-324	438	9	and	and	CCONJ
gujaf-324	438	10	revised	revise	VERB
gujaf-324	438	11	international	international	ADJ
gujaf-324	438	12	standards	standard	NOUN
gujaf-324	438	13	on	on	ADP
gujaf-324	438	14	auditing	auditing	NOUN
gujaf-324	438	15	(	(	PUNCT
gujaf-324	438	16	exposure	exposure	NOUN
gujaf-324	438	17	draft	draft	NOUN
gujaf-324	438	18	,	,	PUNCT
gujaf-324	438	19	pp	pp	PROPN
gujaf-324	438	20	.	.	PUNCT
gujaf-324	439	1	1–42	1–42	PROPN
gujaf-324	439	2	)	)	PUNCT
gujaf-324	439	3	.	.	PUNCT
gujaf-324	440	1	http://www.ijias.issr-journals.org/	http://www.ijias.issr-journals.org/	PROPN
gujaf-324	440	2	https://doi.org/10.18415/ijmmu.v6i2.551	https://doi.org/10.18415/ijmmu.v6i2.551	PUNCT
gujaf-324	440	3	https://doi.org/10.1007/s10997-016-9347-3	https://doi.org/10.1007/s10997-016-9347-3	PROPN
gujaf-324	441	1	https://www.researchgate.net/publication/350088682	https://www.researchgate.net/publication/350088682	ADV
gujaf-324	441	2	gusau	gusau	PROPN
gujaf-324	441	3	journal	journal	PROPN
gujaf-324	441	4	of	of	ADP
gujaf-324	441	5	accounting	accounting	NOUN
gujaf-324	441	6	and	and	CCONJ
gujaf-324	441	7	finance	finance	NOUN
gujaf-324	441	8	,	,	PUNCT
gujaf-324	441	9	vol	vol	NOUN
gujaf-324	441	10	.	.	PROPN
gujaf-324	441	11	5	5	NUM
gujaf-324	441	12	,	,	PUNCT
gujaf-324	441	13	issue	issue	NOUN
gujaf-324	441	14	2	2	NUM
gujaf-324	441	15	,	,	PUNCT
gujaf-324	441	16	october	october	PROPN
gujaf-324	441	17	,	,	PUNCT
gujaf-324	441	18	2024	2024	NUM
gujaf-324	441	19	221	221	NUM
gujaf-324	441	20	http://www.ifac.org/publications-resources/reporting-audited-financial-statementsproposed-new-and-revised-international	http://www.ifac.org/publications-resources/reporting-audited-financial-statementsproposed-new-and-revised-international	ADJ
gujaf-324	441	21	jones	jone	NOUN
gujaf-324	441	22	,	,	PUNCT
gujaf-324	441	23	j.	j.	PROPN
gujaf-324	441	24	j.	j.	PROPN
gujaf-324	441	25	(	(	PUNCT
gujaf-324	441	26	1991	1991	NUM
gujaf-324	441	27	)	)	PUNCT
gujaf-324	441	28	.	.	PUNCT
gujaf-324	442	1	earnings	earning	NOUN
gujaf-324	442	2	management	management	NOUN
gujaf-324	442	3	during	during	ADP
gujaf-324	442	4	import	import	NOUN
gujaf-324	442	5	relief	relief	NOUN
gujaf-324	442	6	investigations	investigation	NOUN
gujaf-324	442	7	.	.	PUNCT
gujaf-324	443	1	journal	journal	NOUN
gujaf-324	443	2	of	of	ADP
gujaf-324	443	3	accounting	accounting	NOUN
gujaf-324	443	4	research	research	NOUN
gujaf-324	443	5	,	,	PUNCT
gujaf-324	443	6	29(2	29(2	NUM
gujaf-324	443	7	)	)	PUNCT
gujaf-324	443	8	,	,	PUNCT
gujaf-324	443	9	193	193	NUM
gujaf-324	443	10	.	.	PUNCT
gujaf-324	444	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	X
gujaf-324	444	2	.	.	PUNCT
gujaf-324	445	1	mohammed	mohammed	PROPN
gujaf-324	445	2	,	,	PUNCT
gujaf-324	445	3	a.	a.	PROPN
gujaf-324	445	4	,	,	PUNCT
gujaf-324	445	5	yahaya	yahaya	PROPN
gujaf-324	445	6	,	,	PUNCT
gujaf-324	445	7	a.	a.	PROPN
gujaf-324	445	8	,	,	PUNCT
gujaf-324	445	9	&	&	CCONJ
gujaf-324	445	10	zakariya	zakariya	PROPN
gujaf-324	445	11	,	,	PUNCT
gujaf-324	445	12	m.	m.	NOUN
gujaf-324	445	13	(	(	PUNCT
gujaf-324	445	14	2022	2022	NUM
gujaf-324	445	15	)	)	PUNCT
gujaf-324	445	16	.	.	PUNCT
gujaf-324	446	1	audit	audit	NOUN
gujaf-324	446	2	quality	quality	NOUN
gujaf-324	446	3	,	,	PUNCT
gujaf-324	446	4	tenure	tenure	NOUN
gujaf-324	446	5	,	,	PUNCT
gujaf-324	446	6	and	and	CCONJ
gujaf-324	446	7	real	real	ADJ
gujaf-324	446	8	earnings	earning	NOUN
gujaf-324	446	9	management	management	NOUN
gujaf-324	446	10	of	of	ADP
gujaf-324	446	11	listed	list	VERB
gujaf-324	446	12	nonfinancial	nonfinancial	ADJ
gujaf-324	446	13	firms	firm	NOUN
gujaf-324	446	14	in	in	ADP
gujaf-324	446	15	nigeria	nigeria	PROPN
gujaf-324	446	16	.	.	PUNCT
gujaf-324	447	1	gusau	gusau	PROPN
gujaf-324	447	2	journal	journal	PROPN
gujaf-324	447	3	of	of	ADP
gujaf-324	447	4	accounting	accounting	NOUN
gujaf-324	447	5	and	and	CCONJ
gujaf-324	447	6	finance	finance	NOUN
gujaf-324	447	7	,	,	PUNCT
gujaf-324	447	8	3(1	3(1	NUM
gujaf-324	447	9	)	)	PUNCT
gujaf-324	447	10	.	.	PUNCT
gujaf-324	448	1	mongrut	mongrut	PROPN
gujaf-324	448	2	,	,	PUNCT
gujaf-324	448	3	s.	s.	PROPN
gujaf-324	448	4	,	,	PUNCT
gujaf-324	448	5	&	&	CCONJ
gujaf-324	448	6	winkelried	winkelrie	VERB
gujaf-324	448	7	,	,	PUNCT
gujaf-324	448	8	d.	d.	PROPN
gujaf-324	448	9	(	(	PUNCT
gujaf-324	448	10	2019	2019	NUM
gujaf-324	448	11	)	)	PUNCT
gujaf-324	448	12	.	.	PUNCT
gujaf-324	449	1	unintended	unintended	ADJ
gujaf-324	449	2	effects	effect	NOUN
gujaf-324	449	3	of	of	ADP
gujaf-324	449	4	ifrs	ifrs	ADJ
gujaf-324	449	5	adoption	adoption	NOUN
gujaf-324	449	6	on	on	ADP
gujaf-324	449	7	earnings	earning	NOUN
gujaf-324	449	8	management	management	NOUN
gujaf-324	449	9	:	:	PUNCT
gujaf-324	449	10	the	the	DET
gujaf-324	449	11	case	case	NOUN
gujaf-324	449	12	of	of	ADP
gujaf-324	449	13	latin	latin	PROPN
gujaf-324	449	14	america	america	PROPN
gujaf-324	449	15	.	.	PUNCT
gujaf-324	450	1	emerging	emerge	VERB
gujaf-324	450	2	markets	market	NOUN
gujaf-324	450	3	review	review	NOUN
gujaf-324	450	4	,	,	PUNCT
gujaf-324	450	5	38	38	NUM
gujaf-324	450	6	,	,	PUNCT
gujaf-324	450	7	377–388	377–388	NUM
gujaf-324	450	8	.	.	PUNCT
gujaf-324	451	1	mustapha	mustapha	PROPN
gujaf-324	451	2	,	,	PUNCT
gujaf-324	451	3	u.	u.	PROPN
gujaf-324	451	4	a.	a.	PROPN
gujaf-324	451	5	,	,	PUNCT
gujaf-324	451	6	rashid	rashid	PROPN
gujaf-324	451	7	,	,	PUNCT
gujaf-324	451	8	n.	n.	NOUN
gujaf-324	451	9	,	,	PUNCT
gujaf-324	451	10	ado	ado	NOUN
gujaf-324	451	11	,	,	PUNCT
gujaf-324	451	12	a.	a.	PROPN
gujaf-324	451	13	b.	b.	PROPN
gujaf-324	451	14	,	,	PUNCT
gujaf-324	451	15	&	&	CCONJ
gujaf-324	451	16	ademola	ademola	PROPN
gujaf-324	451	17	,	,	PUNCT
gujaf-324	451	18	l.	l.	PROPN
gujaf-324	451	19	s.	s.	PROPN
gujaf-324	451	20	(	(	PUNCT
gujaf-324	451	21	2019	2019	NUM
gujaf-324	451	22	)	)	PUNCT
gujaf-324	451	23	.	.	PUNCT
gujaf-324	452	1	the	the	DET
gujaf-324	452	2	effect	effect	NOUN
gujaf-324	452	3	of	of	ADP
gujaf-324	452	4	audit	audit	NOUN
gujaf-324	452	5	quality	quality	NOUN
gujaf-324	452	6	on	on	ADP
gujaf-324	452	7	accruals	accrual	NOUN
gujaf-324	452	8	earnings	earning	NOUN
gujaf-324	452	9	management	management	NOUN
gujaf-324	452	10	in	in	ADP
gujaf-324	452	11	nigerian	nigerian	ADJ
gujaf-324	452	12	listed	list	VERB
gujaf-324	452	13	firms	firm	NOUN
gujaf-324	452	14	.	.	PUNCT
gujaf-324	453	1	international	international	ADJ
gujaf-324	453	2	journal	journal	NOUN
gujaf-324	453	3	of	of	ADP
gujaf-324	453	4	recent	recent	ADJ
gujaf-324	453	5	technology	technology	NOUN
gujaf-324	453	6	and	and	CCONJ
gujaf-324	453	7	engineering	engineering	NOUN
gujaf-324	453	8	,	,	PUNCT
gujaf-324	453	9	8(4	8(4	NUM
gujaf-324	453	10	)	)	PUNCT
gujaf-324	453	11	,	,	PUNCT
gujaf-324	453	12	4894–4897	4894–4897	NOUN
gujaf-324	453	13	.	.	PUNCT
gujaf-324	454	1	https://doi.org/10.35940/ijrte.d8369.118419	https://doi.org/10.35940/ijrte.d8369.118419	PROPN
gujaf-324	454	2	.	.	PUNCT
gujaf-324	455	1	ndubuisi	ndubuisi	PROPN
gujaf-324	455	2	,	,	PUNCT
gujaf-324	455	3	a.	a.	NOUN
gujaf-324	455	4	n.	n.	PROPN
gujaf-324	455	5	,	,	PUNCT
gujaf-324	455	6	okeke	okeke	ADJ
gujaf-324	455	7	,	,	PUNCT
gujaf-324	455	8	m.	m.	NOUN
gujaf-324	455	9	n.	n.	PROPN
gujaf-324	455	10	,	,	PUNCT
gujaf-324	455	11	&	&	CCONJ
gujaf-324	455	12	chinyere	chinyere	ADV
gujaf-324	455	13	,	,	PUNCT
gujaf-324	455	14	o.	o.	PROPN
gujaf-324	455	15	j.	j.	PROPN
gujaf-324	455	16	(	(	PUNCT
gujaf-324	455	17	2017	2017	NUM
gujaf-324	455	18	)	)	PUNCT
gujaf-324	455	19	.	.	PUNCT
gujaf-324	456	1	audit	audit	NOUN
gujaf-324	456	2	quality	quality	NOUN
gujaf-324	456	3	determinants	determinant	NOUN
gujaf-324	456	4	:	:	PUNCT
gujaf-324	456	5	evidence	evidence	NOUN
gujaf-324	456	6	from	from	ADP
gujaf-324	456	7	quoted	quote	VERB
gujaf-324	456	8	health	health	NOUN
gujaf-324	456	9	care	care	NOUN
gujaf-324	456	10	firms	firm	NOUN
gujaf-324	456	11	in	in	ADP
gujaf-324	456	12	nigeria	nigeria	PROPN
gujaf-324	456	13	.	.	PUNCT
gujaf-324	457	1	international	international	ADJ
gujaf-324	457	2	journal	journal	PROPN
gujaf-324	457	3	of	of	ADP
gujaf-324	457	4	academic	academic	ADJ
gujaf-324	457	5	research	research	NOUN
gujaf-324	457	6	in	in	ADP
gujaf-324	457	7	accounting	accounting	NOUN
gujaf-324	457	8	,	,	PUNCT
gujaf-324	457	9	finance	finance	NOUN
gujaf-324	457	10	and	and	CCONJ
gujaf-324	457	11	management	management	NOUN
gujaf-324	457	12	sciences	science	NOUN
gujaf-324	457	13	,	,	PUNCT
gujaf-324	457	14	7(4	7(4	NUM
gujaf-324	457	15	)	)	PUNCT
gujaf-324	457	16	,	,	PUNCT
gujaf-324	457	17	216–231	216–231	NUM
gujaf-324	457	18	.	.	PUNCT
gujaf-324	458	1	https://doi.org/10.6007/ijarafms/v7-i4/3540	https://doi.org/10.6007/ijarafms/v7-i4/3540	X
gujaf-324	458	2	.	.	PUNCT
gujaf-324	459	1	sellami	sellami	PROPN
gujaf-324	459	2	,	,	PUNCT
gujaf-324	459	3	m.	m.	NOUN
gujaf-324	459	4	,	,	PUNCT
gujaf-324	459	5	&	&	CCONJ
gujaf-324	459	6	fakhfakh	fakhfakh	PROPN
gujaf-324	459	7	,	,	PUNCT
gujaf-324	459	8	h.	h.	PROPN
gujaf-324	459	9	(	(	PUNCT
gujaf-324	459	10	2013	2013	NUM
gujaf-324	459	11	)	)	PUNCT
gujaf-324	459	12	.	.	PUNCT
gujaf-324	460	1	effects	effect	NOUN
gujaf-324	460	2	of	of	ADP
gujaf-324	460	3	the	the	DET
gujaf-324	460	4	mandatory	mandatory	ADJ
gujaf-324	460	5	adoption	adoption	NOUN
gujaf-324	460	6	of	of	ADP
gujaf-324	460	7	ifrs	ifrs	PROPN
gujaf-324	460	8	on	on	ADP
gujaf-324	460	9	real	real	ADJ
gujaf-324	460	10	and	and	CCONJ
gujaf-324	460	11	accruals	accrual	NOUN
gujaf-324	460	12	-	-	PUNCT
gujaf-324	460	13	based	base	VERB
gujaf-324	460	14	earnings	earning	NOUN
gujaf-324	460	15	management	management	NOUN
gujaf-324	460	16	:	:	PUNCT
gujaf-324	460	17	empirical	empirical	ADJ
gujaf-324	460	18	evidence	evidence	NOUN
gujaf-324	460	19	from	from	ADP
gujaf-324	460	20	france	france	PROPN
gujaf-324	460	21	.	.	PUNCT
gujaf-324	461	1	international	international	ADJ
gujaf-324	461	2	journal	journal	PROPN
gujaf-324	461	3	of	of	ADP
gujaf-324	461	4	accounting	accounting	NOUN
gujaf-324	461	5	and	and	CCONJ
gujaf-324	461	6	economic	economic	ADJ
gujaf-324	461	7	studies	study	NOUN
gujaf-324	461	8	,	,	PUNCT
gujaf-324	461	9	2(1	2(1	NUM
gujaf-324	461	10	)	)	PUNCT
gujaf-324	461	11	.	.	PUNCT
gujaf-324	462	1	soyemi	soyemi	PROPN
gujaf-324	462	2	,	,	PUNCT
gujaf-324	462	3	a.	a.	PROPN
gujaf-324	462	4	k.	k.	PROPN
gujaf-324	462	5	,	,	PUNCT
gujaf-324	462	6	&	&	CCONJ
gujaf-324	462	7	olawale	olawale	PROPN
gujaf-324	462	8	,	,	PUNCT
gujaf-324	462	9	l.	l.	PROPN
gujaf-324	462	10	s.	s.	PROPN
gujaf-324	462	11	(	(	PUNCT
gujaf-324	462	12	2019	2019	NUM
gujaf-324	462	13	)	)	PUNCT
gujaf-324	462	14	.	.	PUNCT
gujaf-324	463	1	firm	firm	ADJ
gujaf-324	463	2	characteristics	characteristic	NOUN
gujaf-324	463	3	and	and	CCONJ
gujaf-324	463	4	financial	financial	ADJ
gujaf-324	463	5	reporting	reporting	NOUN
gujaf-324	463	6	quality	quality	NOUN
gujaf-324	463	7	:	:	PUNCT
gujaf-324	463	8	evidence	evidence	NOUN
gujaf-324	463	9	from	from	ADP
gujaf-324	463	10	non	non	ADJ
gujaf-324	463	11	-	-	ADJ
gujaf-324	463	12	financial	financial	ADJ
gujaf-324	463	13	firms	firm	NOUN
gujaf-324	463	14	in	in	ADP
gujaf-324	463	15	nigeria	nigeria	PROPN
gujaf-324	463	16	.	.	PUNCT
gujaf-324	464	1	international	international	ADJ
gujaf-324	464	2	journal	journal	PROPN
gujaf-324	464	3	of	of	ADP
gujaf-324	464	4	economics	economic	NOUN
gujaf-324	464	5	,	,	PUNCT
gujaf-324	464	6	management	management	NOUN
gujaf-324	464	7	and	and	CCONJ
gujaf-324	464	8	accounting	accounting	NOUN
gujaf-324	464	9	,	,	PUNCT
gujaf-324	464	10	27(2	27(2	PRON
gujaf-324	464	11	)	)	PUNCT
gujaf-324	464	12	,	,	PUNCT
gujaf-324	464	13	445–472	445–472	NUM
gujaf-324	464	14	.	.	PUNCT
gujaf-324	464	15	tyokoso	tyokoso	PROPN
gujaf-324	464	16	,	,	PUNCT
gujaf-324	464	17	g.	g.	PROPN
gujaf-324	464	18	m.	m.	PROPN
gujaf-324	464	19	,	,	PUNCT
gujaf-324	464	20	sabari	sabari	NOUN
gujaf-324	464	21	,	,	PUNCT
gujaf-324	464	22	m.	m.	PROPN
gujaf-324	464	23	h.	h.	PROPN
gujaf-324	464	24	,	,	PUNCT
gujaf-324	464	25	dogarawa	dogarawa	PROPN
gujaf-324	464	26	,	,	PUNCT
gujaf-324	464	27	a.	a.	PROPN
gujaf-324	464	28	b.	b.	PROPN
gujaf-324	464	29	,	,	PUNCT
gujaf-324	464	30	&	&	CCONJ
gujaf-324	464	31	ibrahim	ibrahim	PROPN
gujaf-324	464	32	,	,	PUNCT
gujaf-324	464	33	h.	h.	PROPN
gujaf-324	464	34	(	(	PUNCT
gujaf-324	464	35	2016	2016	NUM
gujaf-324	464	36	)	)	PUNCT
gujaf-324	464	37	.	.	PUNCT
gujaf-324	465	1	effect	effect	NOUN
gujaf-324	465	2	of	of	ADP
gujaf-324	465	3	audit	audit	NOUN
gujaf-324	465	4	quality	quality	NOUN
gujaf-324	465	5	on	on	ADP
gujaf-324	465	6	earnings	earning	NOUN
gujaf-324	465	7	management	management	NOUN
gujaf-324	465	8	of	of	ADP
gujaf-324	465	9	listed	list	VERB
gujaf-324	465	10	oil	oil	NOUN
gujaf-324	465	11	marketing	marketing	NOUN
gujaf-324	465	12	companies	company	NOUN
gujaf-324	465	13	in	in	ADP
gujaf-324	465	14	nigeria	nigeria	PROPN
gujaf-324	465	15	.	.	PUNCT
gujaf-324	466	1	ssrn	ssrn	PROPN
gujaf-324	466	2	.	.	PUNCT
gujaf-324	467	1	https://ssrn.com/abstract=3492016	https://ssrn.com/abstract=3492016	PROPN
gujaf-324	467	2	.	.	PUNCT
gujaf-324	468	1	usman	usman	PROPN
gujaf-324	468	2	,	,	PUNCT
gujaf-324	468	3	a.	a.	NOUN
gujaf-324	468	4	(	(	PUNCT
gujaf-324	468	5	2014	2014	NUM
gujaf-324	468	6	)	)	PUNCT
gujaf-324	468	7	.	.	PUNCT
gujaf-324	469	1	audit	audit	NOUN
gujaf-324	469	2	attributes	attribute	NOUN
gujaf-324	469	3	and	and	CCONJ
gujaf-324	469	4	financial	financial	ADJ
gujaf-324	469	5	reporting	reporting	NOUN
gujaf-324	469	6	quality	quality	NOUN
gujaf-324	469	7	of	of	ADP
gujaf-324	469	8	quoted	quote	VERB
gujaf-324	469	9	food	food	NOUN
gujaf-324	469	10	and	and	CCONJ
gujaf-324	469	11	beverages	beverage	NOUN
gujaf-324	469	12	firms	firm	NOUN
gujaf-324	469	13	in	in	ADP
gujaf-324	469	14	nigeria	nigeria	PROPN
gujaf-324	469	15	.	.	PUNCT
gujaf-324	470	1	[	[	X
gujaf-324	470	2	master	master	NOUN
gujaf-324	470	3	’s	’s	PART
gujaf-324	470	4	thesis	thesis	NOUN
gujaf-324	470	5	,	,	PUNCT
gujaf-324	470	6	ahmadu	ahmadu	PROPN
gujaf-324	470	7	bello	bello	PROPN
gujaf-324	470	8	university	university	PROPN
gujaf-324	470	9	zaria	zaria	PROPN
gujaf-324	470	10	]	]	PUNCT
gujaf-324	470	11	.	.	PUNCT
gujaf-324	471	1	yasser	yasser	PROPN
gujaf-324	471	2	,	,	PUNCT
gujaf-324	471	3	s.	s.	PROPN
gujaf-324	471	4	,	,	PUNCT
gujaf-324	471	5	&	&	CCONJ
gujaf-324	471	6	soliman	soliman	PROPN
gujaf-324	471	7	,	,	PUNCT
gujaf-324	471	8	m.	m.	NOUN
gujaf-324	471	9	s.	s.	PROPN
gujaf-324	471	10	(	(	PUNCT
gujaf-324	471	11	2018	2018	NUM
gujaf-324	471	12	)	)	PUNCT
gujaf-324	471	13	.	.	PUNCT
gujaf-324	472	1	the	the	DET
gujaf-324	472	2	effect	effect	NOUN
gujaf-324	472	3	of	of	ADP
gujaf-324	472	4	audit	audit	NOUN
gujaf-324	472	5	quality	quality	NOUN
gujaf-324	472	6	on	on	ADP
gujaf-324	472	7	earnings	earning	NOUN
gujaf-324	472	8	management	management	NOUN
gujaf-324	472	9	in	in	ADP
gujaf-324	472	10	developing	develop	VERB
gujaf-324	472	11	countries	country	NOUN
gujaf-324	472	12	:	:	PUNCT
gujaf-324	472	13	the	the	DET
gujaf-324	472	14	case	case	NOUN
gujaf-324	472	15	of	of	ADP
gujaf-324	472	16	egypt	egypt	PROPN
gujaf-324	472	17	.	.	PUNCT
gujaf-324	473	1	international	international	ADJ
gujaf-324	473	2	research	research	PROPN
gujaf-324	473	3	journal	journal	NOUN
gujaf-324	473	4	of	of	ADP
gujaf-324	473	5	applied	apply	VERB
gujaf-324	473	6	finance	finance	NOUN
gujaf-324	473	7	,	,	PUNCT
gujaf-324	473	8	9(4	9(4	NUM
gujaf-324	473	9	)	)	PUNCT
gujaf-324	473	10	,	,	PUNCT
gujaf-324	473	11	216–231	216–231	NUM
gujaf-324	473	12	.	.	PUNCT
gujaf-324	474	1	yoon	yoon	PROPN
gujaf-324	474	2	,	,	PUNCT
gujaf-324	474	3	s.	s.	PROPN
gujaf-324	474	4	s.	s.	PROPN
gujaf-324	474	5	,	,	PUNCT
gujaf-324	474	6	miller	miller	PROPN
gujaf-324	474	7	,	,	PUNCT
gujaf-324	474	8	g.	g.	PROPN
gujaf-324	474	9	,	,	PUNCT
gujaf-324	474	10	&	&	CCONJ
gujaf-324	474	11	jiraporn	jiraporn	PROPN
gujaf-324	474	12	,	,	PUNCT
gujaf-324	474	13	p.	p.	NOUN
gujaf-324	474	14	(	(	PUNCT
gujaf-324	474	15	2006	2006	NUM
gujaf-324	474	16	)	)	PUNCT
gujaf-324	474	17	.	.	PUNCT
gujaf-324	475	1	earnings	earning	NOUN
gujaf-324	475	2	management	management	NOUN
gujaf-324	475	3	vehicles	vehicle	NOUN
gujaf-324	475	4	for	for	ADP
gujaf-324	475	5	korean	korean	ADJ
gujaf-324	475	6	firms	firm	NOUN
gujaf-324	475	7	.	.	PUNCT
gujaf-324	476	1	journal	journal	PROPN
gujaf-324	476	2	of	of	ADP
gujaf-324	476	3	international	international	ADJ
gujaf-324	476	4	financial	financial	ADJ
gujaf-324	476	5	management	management	NOUN
gujaf-324	476	6	&	&	CCONJ
gujaf-324	476	7	accounting	accounting	PROPN
gujaf-324	476	8	,	,	PUNCT
gujaf-324	476	9	17(2	17(2	NUM
gujaf-324	476	10	)	)	PUNCT
gujaf-324	476	11	,	,	PUNCT
gujaf-324	476	12	85–109	85–109	NUM
gujaf-324	476	13	.	.	PUNCT
gujaf-324	477	1	http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international	http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international	PROPN
gujaf-324	477	2	http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international	http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international	PROPN
gujaf-324	477	3	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	NOUN
gujaf-324	477	4	https://doi.org/10.35940/ijrte.d8369.118419	https://doi.org/10.35940/ijrte.d8369.118419	PROPN
gujaf-324	477	5	https://doi.org/10.6007/ijarafms/v7-i4/3540	https://doi.org/10.6007/ijarafms/v7-i4/3540	PROPN
gujaf-324	477	6	https://ssrn.com/abstract=3492016	https://ssrn.com/abstract=3492016	PROPN