id	sid	tid	token	lemma	pos
gujaf-34	1	1	gusau	gusau	PROPN
gujaf-34	1	2	journal	journal	NOUN
gujaf-34	1	3	of	of	ADP
gujaf-34	1	4	accounting	accounting	NOUN
gujaf-34	1	5	and	and	CCONJ
gujaf-34	1	6	finance	finance	NOUN
gujaf-34	1	7	(	(	PUNCT
gujaf-34	1	8	gujaf	gujaf	NOUN
gujaf-34	1	9	)	)	PUNCT
gujaf-34	1	10	vol	vol	NOUN
gujaf-34	1	11	.	.	NOUN
gujaf-34	1	12	1	1	NUM
gujaf-34	1	13	issue	issue	NOUN
gujaf-34	1	14	2	2	NUM
gujaf-34	1	15	,	,	PUNCT
gujaf-34	1	16	october	october	PROPN
gujaf-34	1	17	,	,	PUNCT
gujaf-34	1	18	2020	2020	NUM
gujaf-34	1	19	issn	issn	VERB
gujaf-34	1	20	:	:	PUNCT
gujaf-34	1	21	2756	2756	NUM
gujaf-34	1	22	-	-	PUNCT
gujaf-34	1	23	665x	665x	NOUN
gujaf-34	1	24	a	a	DET
gujaf-34	1	25	publication	publication	NOUN
gujaf-34	1	26	of	of	ADP
gujaf-34	1	27	department	department	NOUN
gujaf-34	1	28	of	of	ADP
gujaf-34	1	29	accounting	accounting	NOUN
gujaf-34	1	30	and	and	CCONJ
gujaf-34	1	31	finance	finance	NOUN
gujaf-34	1	32	,	,	PUNCT
gujaf-34	1	33	faculty	faculty	NOUN
gujaf-34	1	34	of	of	ADP
gujaf-34	1	35	management	management	NOUN
gujaf-34	1	36	and	and	CCONJ
gujaf-34	1	37	social	social	ADJ
gujaf-34	1	38	sciences	science	NOUN
gujaf-34	1	39	,	,	PUNCT
gujaf-34	1	40	federal	federal	ADJ
gujaf-34	1	41	university	university	NOUN
gujaf-34	1	42	gusau	gusau	NOUN
gujaf-34	1	43	,	,	PUNCT
gujaf-34	1	44	zamfara	zamfara	PROPN
gujaf-34	1	45	state	state	PROPN
gujaf-34	1	46	–	–	PUNCT
gujaf-34	1	47	nigeria	nigeria	PROPN
gujaf-34	1	48	gusau	gusau	PROPN
gujaf-34	1	49	journal	journal	PROPN
gujaf-34	1	50	of	of	ADP
gujaf-34	1	51	accounting	accounting	NOUN
gujaf-34	1	52	and	and	CCONJ
gujaf-34	1	53	finance	finance	NOUN
gujaf-34	1	54	,	,	PUNCT
gujaf-34	1	55	vol	vol	NOUN
gujaf-34	1	56	.	.	PUNCT
gujaf-34	2	1	i	i	PRON
gujaf-34	2	2	,	,	PUNCT
gujaf-34	2	3	issue	issue	NOUN
gujaf-34	2	4	2	2	NUM
gujaf-34	2	5	,	,	PUNCT
gujaf-34	2	6	october	october	PROPN
gujaf-34	2	7	,	,	PUNCT
gujaf-34	2	8	2020	2020	NUM
gujaf-34	2	9	1	1	NUM
gujaf-34	2	10	do	do	VERB
gujaf-34	2	11	financial	financial	ADJ
gujaf-34	2	12	auditors	auditor	NOUN
gujaf-34	2	13	’	’	PART
gujaf-34	2	14	independence	independence	NOUN
gujaf-34	2	15	influence	influence	VERB
gujaf-34	2	16	the	the	DET
gujaf-34	2	17	portfolio	portfolio	NOUN
gujaf-34	2	18	performance	performance	NOUN
gujaf-34	2	19	of	of	ADP
gujaf-34	2	20	deposit	deposit	NOUN
gujaf-34	2	21	money	money	NOUN
gujaf-34	2	22	banks	bank	NOUN
gujaf-34	2	23	in	in	ADP
gujaf-34	2	24	nigeria	nigeria	PROPN
gujaf-34	2	25	?	?	PUNCT
gujaf-34	3	1	osayi	osayi	PROPN
gujaf-34	3	2	valentine	valentine	PROPN
gujaf-34	3	3	igbinedion	igbinedion	PROPN
gujaf-34	3	4	,	,	PUNCT
gujaf-34	3	5	phd	phd	PROPN
gujaf-34	3	6	department	department	PROPN
gujaf-34	3	7	of	of	ADP
gujaf-34	3	8	banking	banking	NOUN
gujaf-34	3	9	and	and	CCONJ
gujaf-34	3	10	finance	finance	NOUN
gujaf-34	3	11	,	,	PUNCT
gujaf-34	3	12	federal	federal	ADJ
gujaf-34	3	13	university	university	NOUN
gujaf-34	3	14	wukari	wukari	PROPN
gujaf-34	3	15	,	,	PUNCT
gujaf-34	3	16	nigeria	nigeria	PROPN
gujaf-34	3	17	.	.	PUNCT
gujaf-34	4	1	valbobbies@yahoo.com	valbobbies@yahoo.com	PROPN
gujaf-34	4	2	,	,	PUNCT
gujaf-34	4	3	osayi@fuwukari.edu.ng	osayi@fuwukari.edu.ng	NOUN
gujaf-34	4	4	08033724999	08033724999	NUM
gujaf-34	4	5	agabi	agabi	NOUN
gujaf-34	4	6	,	,	PUNCT
gujaf-34	4	7	ishaku	ishaku	PROPN
gujaf-34	4	8	irom	irom	ADP
gujaf-34	4	9	department	department	PROPN
gujaf-34	4	10	of	of	ADP
gujaf-34	4	11	banking	banking	NOUN
gujaf-34	4	12	and	and	CCONJ
gujaf-34	4	13	finance	finance	NOUN
gujaf-34	4	14	,	,	PUNCT
gujaf-34	4	15	federal	federal	ADJ
gujaf-34	4	16	university	university	NOUN
gujaf-34	4	17	wukari	wukari	PROPN
gujaf-34	4	18	,	,	PUNCT
gujaf-34	4	19	nigeria	nigeria	PROPN
gujaf-34	4	20	.	.	PUNCT
gujaf-34	5	1	idume	idume	PROPN
gujaf-34	5	2	emmanuel	emmanuel	PROPN
gujaf-34	5	3	ken	ken	PROPN
gujaf-34	5	4	hilary	hilary	PROPN
gujaf-34	5	5	department	department	PROPN
gujaf-34	5	6	of	of	ADP
gujaf-34	5	7	banking	banking	NOUN
gujaf-34	5	8	and	and	CCONJ
gujaf-34	5	9	finance	finance	NOUN
gujaf-34	5	10	,	,	PUNCT
gujaf-34	5	11	federal	federal	ADJ
gujaf-34	5	12	university	university	NOUN
gujaf-34	5	13	wukari	wukari	PROPN
gujaf-34	5	14	,	,	PUNCT
gujaf-34	5	15	nigeria	nigeria	PROPN
gujaf-34	5	16	.	.	PUNCT
gujaf-34	6	1	abstract	abstract	ADJ
gujaf-34	6	2	the	the	DET
gujaf-34	6	3	study	study	NOUN
gujaf-34	6	4	examines	examine	VERB
gujaf-34	6	5	the	the	DET
gujaf-34	6	6	impact	impact	NOUN
gujaf-34	6	7	of	of	ADP
gujaf-34	6	8	financial	financial	ADJ
gujaf-34	6	9	auditors	auditor	NOUN
gujaf-34	6	10	’	’	PART
gujaf-34	6	11	independence	independence	NOUN
gujaf-34	6	12	on	on	ADP
gujaf-34	6	13	the	the	DET
gujaf-34	6	14	portfolio	portfolio	NOUN
gujaf-34	6	15	performance	performance	NOUN
gujaf-34	6	16	of	of	ADP
gujaf-34	6	17	deposit	deposit	NOUN
gujaf-34	6	18	money	money	NOUN
gujaf-34	6	19	banks	bank	NOUN
gujaf-34	6	20	(	(	PUNCT
gujaf-34	6	21	dmbs	dmb	NOUN
gujaf-34	6	22	)	)	PUNCT
gujaf-34	6	23	in	in	ADP
gujaf-34	6	24	nigeria	nigeria	PROPN
gujaf-34	6	25	.	.	PUNCT
gujaf-34	7	1	the	the	DET
gujaf-34	7	2	study	study	NOUN
gujaf-34	7	3	uses	use	VERB
gujaf-34	7	4	financial	financial	ADJ
gujaf-34	7	5	audit	audit	NOUN
gujaf-34	7	6	fees	fee	NOUN
gujaf-34	7	7	,	,	PUNCT
gujaf-34	7	8	financial	financial	ADJ
gujaf-34	7	9	auditor	auditor	NOUN
gujaf-34	7	10	’s	’s	PART
gujaf-34	7	11	rotation	rotation	NOUN
gujaf-34	7	12	and	and	CCONJ
gujaf-34	7	13	financial	financial	ADJ
gujaf-34	7	14	auditor	auditor	NOUN
gujaf-34	7	15	’s	’s	PART
gujaf-34	7	16	tenure	tenure	NOUN
gujaf-34	7	17	as	as	ADP
gujaf-34	7	18	measures	measure	NOUN
gujaf-34	7	19	of	of	ADP
gujaf-34	7	20	financial	financial	ADJ
gujaf-34	7	21	auditors	auditor	NOUN
gujaf-34	7	22	’	’	PART
gujaf-34	7	23	independence	independence	NOUN
gujaf-34	7	24	while	while	SCONJ
gujaf-34	7	25	return	return	VERB
gujaf-34	7	26	on	on	ADP
gujaf-34	7	27	assets	asset	NOUN
gujaf-34	7	28	(	(	PUNCT
gujaf-34	7	29	roa	roa	NOUN
gujaf-34	7	30	)	)	PUNCT
gujaf-34	7	31	was	be	AUX
gujaf-34	7	32	used	use	VERB
gujaf-34	7	33	as	as	ADP
gujaf-34	7	34	a	a	DET
gujaf-34	7	35	measure	measure	NOUN
gujaf-34	7	36	of	of	ADP
gujaf-34	7	37	performance	performance	NOUN
gujaf-34	7	38	of	of	ADP
gujaf-34	7	39	deposit	deposit	NOUN
gujaf-34	7	40	money	money	NOUN
gujaf-34	7	41	banks	bank	NOUN
gujaf-34	7	42	(	(	PUNCT
gujaf-34	7	43	dmbs	dmb	NOUN
gujaf-34	7	44	)	)	PUNCT
gujaf-34	7	45	in	in	ADP
gujaf-34	7	46	nigeria	nigeria	PROPN
gujaf-34	7	47	.	.	PUNCT
gujaf-34	8	1	the	the	DET
gujaf-34	8	2	population	population	NOUN
gujaf-34	8	3	of	of	ADP
gujaf-34	8	4	the	the	DET
gujaf-34	8	5	study	study	NOUN
gujaf-34	8	6	comprises	comprise	VERB
gujaf-34	8	7	all	all	DET
gujaf-34	8	8	the	the	DET
gujaf-34	8	9	listed	list	VERB
gujaf-34	8	10	deposit	deposit	NOUN
gujaf-34	8	11	money	money	NOUN
gujaf-34	8	12	banks	bank	NOUN
gujaf-34	8	13	(	(	PUNCT
gujaf-34	8	14	dmbs	dmb	NOUN
gujaf-34	8	15	)	)	PUNCT
gujaf-34	8	16	in	in	ADP
gujaf-34	8	17	nigeria	nigeria	PROPN
gujaf-34	8	18	.	.	PUNCT
gujaf-34	9	1	using	use	VERB
gujaf-34	9	2	a	a	DET
gujaf-34	9	3	purposive	purposive	ADJ
gujaf-34	9	4	sampling	sampling	NOUN
gujaf-34	9	5	technique	technique	NOUN
gujaf-34	9	6	,	,	PUNCT
gujaf-34	9	7	ten	ten	NUM
gujaf-34	9	8	(	(	PUNCT
gujaf-34	9	9	10	10	NUM
gujaf-34	9	10	)	)	PUNCT
gujaf-34	9	11	deposit	deposit	NOUN
gujaf-34	9	12	money	money	NOUN
gujaf-34	9	13	banks	bank	NOUN
gujaf-34	9	14	(	(	PUNCT
gujaf-34	9	15	dmbs	dmb	NOUN
gujaf-34	9	16	)	)	PUNCT
gujaf-34	9	17	eventually	eventually	ADV
gujaf-34	9	18	became	become	VERB
gujaf-34	9	19	the	the	DET
gujaf-34	9	20	sampled	sample	VERB
gujaf-34	9	21	size	size	NOUN
gujaf-34	9	22	.	.	PUNCT
gujaf-34	10	1	secondary	secondary	ADJ
gujaf-34	10	2	data	datum	NOUN
gujaf-34	10	3	was	be	AUX
gujaf-34	10	4	used	use	VERB
gujaf-34	10	5	and	and	CCONJ
gujaf-34	10	6	data	datum	NOUN
gujaf-34	10	7	were	be	AUX
gujaf-34	10	8	sourced	source	VERB
gujaf-34	10	9	from	from	ADP
gujaf-34	10	10	the	the	DET
gujaf-34	10	11	audited	audit	VERB
gujaf-34	10	12	annual	annual	ADJ
gujaf-34	10	13	financial	financial	ADJ
gujaf-34	10	14	statement	statement	NOUN
gujaf-34	10	15	of	of	ADP
gujaf-34	10	16	the	the	DET
gujaf-34	10	17	sampled	sample	VERB
gujaf-34	10	18	banks	bank	NOUN
gujaf-34	10	19	.	.	PUNCT
gujaf-34	11	1	using	use	VERB
gujaf-34	11	2	descriptive	descriptive	ADJ
gujaf-34	11	3	statistics	statistic	NOUN
gujaf-34	11	4	,	,	PUNCT
gujaf-34	11	5	correlation	correlation	NOUN
gujaf-34	11	6	coefficient	coefficient	NOUN
gujaf-34	11	7	and	and	CCONJ
gujaf-34	11	8	the	the	DET
gujaf-34	11	9	ordinary	ordinary	ADJ
gujaf-34	11	10	least	least	ADJ
gujaf-34	11	11	square	square	ADJ
gujaf-34	11	12	(	(	PUNCT
gujaf-34	11	13	ols	ol	NOUN
gujaf-34	11	14	)	)	PUNCT
gujaf-34	11	15	regression	regression	NOUN
gujaf-34	11	16	,	,	PUNCT
gujaf-34	11	17	the	the	DET
gujaf-34	11	18	study	study	NOUN
gujaf-34	11	19	revealed	reveal	VERB
gujaf-34	11	20	that	that	SCONJ
gujaf-34	11	21	there	there	PRON
gujaf-34	11	22	is	be	VERB
gujaf-34	11	23	a	a	DET
gujaf-34	11	24	positive	positive	ADJ
gujaf-34	11	25	and	and	CCONJ
gujaf-34	11	26	not	not	PART
gujaf-34	11	27	significant	significant	ADJ
gujaf-34	11	28	relationship	relationship	NOUN
gujaf-34	11	29	or	or	CCONJ
gujaf-34	11	30	impact	impact	NOUN
gujaf-34	11	31	between	between	ADP
gujaf-34	11	32	financial	financial	ADJ
gujaf-34	11	33	audit	audit	NOUN
gujaf-34	11	34	fees	fee	NOUN
gujaf-34	11	35	,	,	PUNCT
gujaf-34	11	36	financial	financial	ADJ
gujaf-34	11	37	audit	audit	NOUN
gujaf-34	11	38	firm	firm	NOUN
gujaf-34	11	39	tenure	tenure	NOUN
gujaf-34	11	40	on	on	ADP
gujaf-34	11	41	deposit	deposit	NOUN
gujaf-34	11	42	money	money	NOUN
gujaf-34	11	43	banks	bank	NOUN
gujaf-34	11	44	performance	performance	NOUN
gujaf-34	11	45	.	.	PUNCT
gujaf-34	12	1	it	it	PRON
gujaf-34	12	2	was	be	AUX
gujaf-34	12	3	found	find	VERB
gujaf-34	12	4	that	that	SCONJ
gujaf-34	12	5	there	there	PRON
gujaf-34	12	6	was	be	VERB
gujaf-34	12	7	no	no	DET
gujaf-34	12	8	significant	significant	ADJ
gujaf-34	12	9	and	and	CCONJ
gujaf-34	12	10	negative	negative	ADJ
gujaf-34	12	11	impact	impact	NOUN
gujaf-34	12	12	or	or	CCONJ
gujaf-34	12	13	relationship	relationship	NOUN
gujaf-34	12	14	between	between	ADP
gujaf-34	12	15	financial	financial	ADJ
gujaf-34	12	16	audit	audit	NOUN
gujaf-34	12	17	firm	firm	NOUN
gujaf-34	12	18	rotations	rotation	NOUN
gujaf-34	12	19	on	on	ADP
gujaf-34	12	20	deposit	deposit	NOUN
gujaf-34	12	21	money	money	NOUN
gujaf-34	12	22	banks	bank	NOUN
gujaf-34	12	23	performance	performance	NOUN
gujaf-34	12	24	.	.	PUNCT
gujaf-34	13	1	resulting	result	VERB
gujaf-34	13	2	from	from	ADP
gujaf-34	13	3	the	the	DET
gujaf-34	13	4	above	above	ADJ
gujaf-34	13	5	findings	finding	NOUN
gujaf-34	13	6	,	,	PUNCT
gujaf-34	13	7	the	the	DET
gujaf-34	13	8	study	study	NOUN
gujaf-34	13	9	concludes	conclude	VERB
gujaf-34	13	10	and	and	CCONJ
gujaf-34	13	11	recommends	recommend	VERB
gujaf-34	13	12	that	that	SCONJ
gujaf-34	13	13	financial	financial	ADJ
gujaf-34	13	14	auditors	auditor	NOUN
gujaf-34	13	15	’	’	PART
gujaf-34	13	16	independence	independence	NOUN
gujaf-34	13	17	should	should	AUX
gujaf-34	13	18	be	be	AUX
gujaf-34	13	19	encouraged	encourage	VERB
gujaf-34	13	20	by	by	ADP
gujaf-34	13	21	taking	take	VERB
gujaf-34	13	22	different	different	ADJ
gujaf-34	13	23	and	and	CCONJ
gujaf-34	13	24	drastic	drastic	ADJ
gujaf-34	13	25	measures	measure	NOUN
gujaf-34	13	26	which	which	PRON
gujaf-34	13	27	includes	include	VERB
gujaf-34	13	28	,	,	PUNCT
gujaf-34	13	29	but	but	CCONJ
gujaf-34	13	30	not	not	PART
gujaf-34	13	31	limited	limit	VERB
gujaf-34	13	32	to	to	ADP
gujaf-34	13	33	;	;	PUNCT
gujaf-34	13	34	adequate	adequate	ADJ
gujaf-34	13	35	financial	financial	ADJ
gujaf-34	13	36	audit	audit	NOUN
gujaf-34	13	37	fees	fee	NOUN
gujaf-34	13	38	,	,	PUNCT
gujaf-34	13	39	regular	regular	ADJ
gujaf-34	13	40	rotation	rotation	NOUN
gujaf-34	13	41	of	of	ADP
gujaf-34	13	42	financial	financial	ADJ
gujaf-34	13	43	auditors	auditor	NOUN
gujaf-34	13	44	and	and	CCONJ
gujaf-34	13	45	reduction	reduction	NOUN
gujaf-34	13	46	in	in	ADP
gujaf-34	13	47	the	the	DET
gujaf-34	13	48	tenure	tenure	NOUN
gujaf-34	13	49	of	of	ADP
gujaf-34	13	50	auditors	auditor	NOUN
gujaf-34	13	51	in	in	ADP
gujaf-34	13	52	order	order	NOUN
gujaf-34	13	53	to	to	PART
gujaf-34	13	54	address	address	VERB
gujaf-34	13	55	the	the	DET
gujaf-34	13	56	various	various	ADJ
gujaf-34	13	57	issues	issue	NOUN
gujaf-34	13	58	militating	militate	VERB
gujaf-34	13	59	against	against	ADP
gujaf-34	13	60	financial	financial	ADJ
gujaf-34	13	61	auditors	auditor	NOUN
gujaf-34	13	62	’	’	PART
gujaf-34	13	63	independence	independence	NOUN
gujaf-34	13	64	and	and	CCONJ
gujaf-34	13	65	the	the	DET
gujaf-34	13	66	portfolio	portfolio	NOUN
gujaf-34	13	67	performance	performance	NOUN
gujaf-34	13	68	of	of	ADP
gujaf-34	13	69	deposit	deposit	NOUN
gujaf-34	13	70	money	money	NOUN
gujaf-34	13	71	banks	bank	NOUN
gujaf-34	13	72	in	in	ADP
gujaf-34	13	73	nigeria	nigeria	PROPN
gujaf-34	13	74	.	.	PUNCT
gujaf-34	14	1	keywords	keyword	NOUN
gujaf-34	14	2	:	:	PUNCT
gujaf-34	14	3	financial	financial	ADJ
gujaf-34	14	4	auditors	auditor	NOUN
gujaf-34	14	5	independence	independence	NOUN
gujaf-34	14	6	,	,	PUNCT
gujaf-34	14	7	deposit	deposit	VERB
gujaf-34	14	8	money	money	NOUN
gujaf-34	14	9	banks	bank	NOUN
gujaf-34	14	10	,	,	PUNCT
gujaf-34	14	11	portfolio	portfolio	NOUN
gujaf-34	14	12	performance	performance	NOUN
gujaf-34	14	13	.	.	PUNCT
gujaf-34	15	1	mailto:osayi@fuwukari.edu.ng	mailto:osayi@fuwukari.edu.ng	ADJ
gujaf-34	15	2	gusau	gusau	ADJ
gujaf-34	15	3	journal	journal	NOUN
gujaf-34	15	4	of	of	ADP
gujaf-34	15	5	accounting	accounting	NOUN
gujaf-34	15	6	and	and	CCONJ
gujaf-34	15	7	finance	finance	NOUN
gujaf-34	15	8	,	,	PUNCT
gujaf-34	15	9	vol	vol	NOUN
gujaf-34	15	10	.	.	PUNCT
gujaf-34	16	1	i	i	PRON
gujaf-34	16	2	,	,	PUNCT
gujaf-34	16	3	issue	issue	NOUN
gujaf-34	16	4	2	2	NUM
gujaf-34	16	5	,	,	PUNCT
gujaf-34	16	6	october	october	PROPN
gujaf-34	16	7	,	,	PUNCT
gujaf-34	16	8	2020	2020	NUM
gujaf-34	16	9	2	2	NUM
gujaf-34	16	10	1	1	NUM
gujaf-34	16	11	.	.	PUNCT
gujaf-34	16	12	introduction	introduction	NOUN
gujaf-34	16	13	the	the	DET
gujaf-34	16	14	collapse	collapse	NOUN
gujaf-34	16	15	of	of	ADP
gujaf-34	16	16	banks	bank	NOUN
gujaf-34	16	17	and	and	CCONJ
gujaf-34	16	18	other	other	ADJ
gujaf-34	16	19	corporations	corporation	NOUN
gujaf-34	16	20	in	in	ADP
gujaf-34	16	21	nigeria	nigeria	PROPN
gujaf-34	16	22	has	have	AUX
gujaf-34	16	23	drawn	draw	VERB
gujaf-34	16	24	the	the	DET
gujaf-34	16	25	attention	attention	NOUN
gujaf-34	16	26	of	of	ADP
gujaf-34	16	27	the	the	DET
gujaf-34	16	28	public	public	NOUN
gujaf-34	16	29	and	and	CCONJ
gujaf-34	16	30	the	the	DET
gujaf-34	16	31	various	various	ADJ
gujaf-34	16	32	regulatory	regulatory	ADJ
gujaf-34	16	33	agencies	agency	NOUN
gujaf-34	16	34	to	to	PART
gujaf-34	16	35	question	question	VERB
gujaf-34	16	36	the	the	DET
gujaf-34	16	37	independence	independence	NOUN
gujaf-34	16	38	and	and	CCONJ
gujaf-34	16	39	quality	quality	NOUN
gujaf-34	16	40	of	of	ADP
gujaf-34	16	41	their	their	PRON
gujaf-34	16	42	audit	audit	NOUN
gujaf-34	16	43	report	report	NOUN
gujaf-34	16	44	.	.	PUNCT
gujaf-34	17	1	the	the	DET
gujaf-34	17	2	banking	banking	NOUN
gujaf-34	17	3	industry	industry	NOUN
gujaf-34	17	4	is	be	AUX
gujaf-34	17	5	one	one	NUM
gujaf-34	17	6	of	of	ADP
gujaf-34	17	7	the	the	DET
gujaf-34	17	8	most	most	ADV
gujaf-34	17	9	regulated	regulated	ADJ
gujaf-34	17	10	industries	industry	NOUN
gujaf-34	17	11	in	in	ADP
gujaf-34	17	12	nigeria	nigeria	PROPN
gujaf-34	17	13	because	because	SCONJ
gujaf-34	17	14	of	of	ADP
gujaf-34	17	15	the	the	DET
gujaf-34	17	16	crucial	crucial	ADJ
gujaf-34	17	17	role	role	NOUN
gujaf-34	17	18	it	it	PRON
gujaf-34	17	19	plays	play	VERB
gujaf-34	17	20	in	in	ADP
gujaf-34	17	21	the	the	DET
gujaf-34	17	22	development	development	NOUN
gujaf-34	17	23	of	of	ADP
gujaf-34	17	24	the	the	DET
gujaf-34	17	25	various	various	ADJ
gujaf-34	17	26	sectors	sector	NOUN
gujaf-34	17	27	of	of	ADP
gujaf-34	17	28	the	the	DET
gujaf-34	17	29	national	national	ADJ
gujaf-34	17	30	economy	economy	NOUN
gujaf-34	17	31	.	.	PUNCT
gujaf-34	18	1	banks	bank	NOUN
gujaf-34	18	2	in	in	ADP
gujaf-34	18	3	nigeria	nigeria	PROPN
gujaf-34	18	4	are	be	AUX
gujaf-34	18	5	regulated	regulate	VERB
gujaf-34	18	6	by	by	ADP
gujaf-34	18	7	different	different	ADJ
gujaf-34	18	8	agencies	agency	NOUN
gujaf-34	18	9	like	like	ADP
gujaf-34	18	10	:	:	PUNCT
gujaf-34	18	11	the	the	DET
gujaf-34	18	12	central	central	ADJ
gujaf-34	18	13	bank	bank	PROPN
gujaf-34	18	14	of	of	ADP
gujaf-34	18	15	nigeria	nigeria	PROPN
gujaf-34	18	16	(	(	PUNCT
gujaf-34	18	17	cbn	cbn	PROPN
gujaf-34	18	18	)	)	PUNCT
gujaf-34	18	19	,	,	PUNCT
gujaf-34	18	20	the	the	DET
gujaf-34	18	21	nigerian	nigerian	ADJ
gujaf-34	18	22	deposit	deposit	NOUN
gujaf-34	18	23	insurance	insurance	NOUN
gujaf-34	18	24	corporation	corporation	NOUN
gujaf-34	18	25	(	(	PUNCT
gujaf-34	18	26	ndic	ndic	ADJ
gujaf-34	18	27	)	)	PUNCT
gujaf-34	18	28	as	as	ADV
gujaf-34	18	29	well	well	ADV
gujaf-34	18	30	as	as	ADP
gujaf-34	18	31	the	the	DET
gujaf-34	18	32	financial	financial	ADJ
gujaf-34	18	33	reporting	reporting	NOUN
gujaf-34	18	34	council	council	PROPN
gujaf-34	18	35	of	of	ADP
gujaf-34	18	36	nigeria	nigeria	PROPN
gujaf-34	18	37	(	(	PUNCT
gujaf-34	18	38	frcn	frcn	PROPN
gujaf-34	18	39	)	)	PUNCT
gujaf-34	18	40	.	.	PUNCT
gujaf-34	19	1	the	the	DET
gujaf-34	19	2	strength	strength	NOUN
gujaf-34	19	3	of	of	ADP
gujaf-34	19	4	the	the	DET
gujaf-34	19	5	regulation	regulation	NOUN
gujaf-34	19	6	is	be	AUX
gujaf-34	19	7	drawn	draw	VERB
gujaf-34	19	8	from	from	ADP
gujaf-34	19	9	the	the	DET
gujaf-34	19	10	banks	bank	NOUN
gujaf-34	19	11	and	and	CCONJ
gujaf-34	19	12	other	other	ADJ
gujaf-34	19	13	financial	financial	ADJ
gujaf-34	19	14	institution	institution	NOUN
gujaf-34	19	15	act	act	NOUN
gujaf-34	19	16	(	(	PUNCT
gujaf-34	19	17	bofia	bofia	NOUN
gujaf-34	19	18	)	)	PUNCT
gujaf-34	19	19	.	.	PUNCT
gujaf-34	20	1	recently	recently	ADV
gujaf-34	20	2	,	,	PUNCT
gujaf-34	20	3	the	the	DET
gujaf-34	20	4	intensity	intensity	NOUN
gujaf-34	20	5	of	of	ADP
gujaf-34	20	6	research	research	NOUN
gujaf-34	20	7	about	about	ADP
gujaf-34	20	8	the	the	DET
gujaf-34	20	9	independence	independence	NOUN
gujaf-34	20	10	of	of	ADP
gujaf-34	20	11	auditors	auditor	NOUN
gujaf-34	20	12	and	and	CCONJ
gujaf-34	20	13	the	the	DET
gujaf-34	20	14	quality	quality	NOUN
gujaf-34	20	15	of	of	ADP
gujaf-34	20	16	audit	audit	NOUN
gujaf-34	20	17	report	report	NOUN
gujaf-34	20	18	emanating	emanate	VERB
gujaf-34	20	19	from	from	ADP
gujaf-34	20	20	banks	bank	NOUN
gujaf-34	20	21	has	have	AUX
gujaf-34	20	22	increased	increase	VERB
gujaf-34	20	23	tremendously	tremendously	ADV
gujaf-34	20	24	.	.	PUNCT
gujaf-34	21	1	several	several	ADJ
gujaf-34	21	2	factors	factor	NOUN
gujaf-34	21	3	are	be	AUX
gujaf-34	21	4	responsible	responsible	ADJ
gujaf-34	21	5	for	for	ADP
gujaf-34	21	6	this	this	PRON
gujaf-34	21	7	,	,	PUNCT
gujaf-34	21	8	which	which	PRON
gujaf-34	21	9	includes	include	VERB
gujaf-34	21	10	but	but	CCONJ
gujaf-34	21	11	not	not	PART
gujaf-34	21	12	limited	limit	VERB
gujaf-34	21	13	to	to	ADP
gujaf-34	21	14	the	the	DET
gujaf-34	21	15	growing	grow	VERB
gujaf-34	21	16	significance	significance	NOUN
gujaf-34	21	17	of	of	ADP
gujaf-34	21	18	good	good	ADJ
gujaf-34	21	19	corporate	corporate	ADJ
gujaf-34	21	20	governance	governance	NOUN
gujaf-34	21	21	codes	code	NOUN
gujaf-34	21	22	resulting	result	VERB
gujaf-34	21	23	from	from	ADP
gujaf-34	21	24	highly	highly	ADV
gujaf-34	21	25	publicized	publicize	VERB
gujaf-34	21	26	accounting	accounting	NOUN
gujaf-34	21	27	frauds	fraud	NOUN
gujaf-34	21	28	in	in	ADP
gujaf-34	21	29	nigeria	nigeria	PROPN
gujaf-34	21	30	and	and	CCONJ
gujaf-34	21	31	across	across	ADP
gujaf-34	21	32	the	the	DET
gujaf-34	21	33	globe	globe	NOUN
gujaf-34	21	34	.	.	PUNCT
gujaf-34	22	1	many	many	ADJ
gujaf-34	22	2	high	high	ADJ
gujaf-34	22	3	profile	profile	NOUN
gujaf-34	22	4	corporate	corporate	ADJ
gujaf-34	22	5	collapses	collapse	NOUN
gujaf-34	22	6	,	,	PUNCT
gujaf-34	22	7	such	such	ADJ
gujaf-34	22	8	as	as	ADP
gujaf-34	22	9	the	the	DET
gujaf-34	22	10	case	case	NOUN
gujaf-34	22	11	of	of	ADP
gujaf-34	22	12	worldcom	worldcom	PROPN
gujaf-34	22	13	and	and	CCONJ
gujaf-34	22	14	enron	enron	PROPN
gujaf-34	22	15	in	in	ADP
gujaf-34	22	16	the	the	DET
gujaf-34	22	17	united	united	PROPN
gujaf-34	22	18	states	states	PROPN
gujaf-34	22	19	,	,	PUNCT
gujaf-34	22	20	have	have	AUX
gujaf-34	22	21	been	be	AUX
gujaf-34	22	22	traced	trace	VERB
gujaf-34	22	23	poor	poor	ADJ
gujaf-34	22	24	and	and	CCONJ
gujaf-34	22	25	lack	lack	NOUN
gujaf-34	22	26	of	of	ADP
gujaf-34	22	27	good	good	ADJ
gujaf-34	22	28	corporate	corporate	ADJ
gujaf-34	22	29	governance	governance	NOUN
gujaf-34	22	30	.	.	PUNCT
gujaf-34	23	1	recent	recent	ADJ
gujaf-34	23	2	reports	report	NOUN
gujaf-34	23	3	of	of	ADP
gujaf-34	23	4	questionable	questionable	ADJ
gujaf-34	23	5	accounting	accounting	NOUN
gujaf-34	23	6	practices	practice	NOUN
gujaf-34	23	7	adopted	adopt	VERB
gujaf-34	23	8	by	by	ADP
gujaf-34	23	9	some	some	DET
gujaf-34	23	10	companies	company	NOUN
gujaf-34	23	11	in	in	ADP
gujaf-34	23	12	nigeria	nigeria	PROPN
gujaf-34	23	13	have	have	AUX
gujaf-34	23	14	brought	bring	VERB
gujaf-34	23	15	the	the	DET
gujaf-34	23	16	issue	issue	NOUN
gujaf-34	23	17	of	of	ADP
gujaf-34	23	18	auditor	auditor	NOUN
gujaf-34	23	19	’s	’s	PART
gujaf-34	23	20	independence	independence	NOUN
gujaf-34	23	21	to	to	ADP
gujaf-34	23	22	the	the	DET
gujaf-34	23	23	forefront	forefront	NOUN
gujaf-34	23	24	,	,	PUNCT
gujaf-34	23	25	and	and	CCONJ
gujaf-34	23	26	putting	put	VERB
gujaf-34	23	27	the	the	DET
gujaf-34	23	28	auditing	auditing	NOUN
gujaf-34	23	29	profession	profession	NOUN
gujaf-34	23	30	credibility	credibility	NOUN
gujaf-34	23	31	in	in	ADP
gujaf-34	23	32	doubt	doubt	NOUN
gujaf-34	23	33	(	(	PUNCT
gujaf-34	23	34	otusanya	otusanya	PROPN
gujaf-34	23	35	&	&	CCONJ
gujaf-34	23	36	lauwo	lauwo	PROPN
gujaf-34	23	37	,	,	PUNCT
gujaf-34	23	38	2010	2010	NUM
gujaf-34	23	39	)	)	PUNCT
gujaf-34	23	40	.	.	PUNCT
gujaf-34	24	1	as	as	ADP
gujaf-34	24	2	a	a	DET
gujaf-34	24	3	result	result	NOUN
gujaf-34	24	4	of	of	ADP
gujaf-34	24	5	all	all	DET
gujaf-34	24	6	these	these	DET
gujaf-34	24	7	questionable	questionable	ADJ
gujaf-34	24	8	accounting	accounting	NOUN
gujaf-34	24	9	practices	practice	NOUN
gujaf-34	24	10	engaged	engage	VERB
gujaf-34	24	11	in	in	ADP
gujaf-34	24	12	by	by	ADP
gujaf-34	24	13	companies	company	NOUN
gujaf-34	24	14	,	,	PUNCT
gujaf-34	24	15	auditors	auditor	NOUN
gujaf-34	24	16	have	have	AUX
gujaf-34	24	17	been	be	AUX
gujaf-34	24	18	put	put	VERB
gujaf-34	24	19	under	under	ADP
gujaf-34	24	20	pressure	pressure	NOUN
gujaf-34	24	21	to	to	PART
gujaf-34	24	22	ensure	ensure	VERB
gujaf-34	24	23	that	that	SCONJ
gujaf-34	24	24	their	their	PRON
gujaf-34	24	25	reports	report	NOUN
gujaf-34	24	26	give	give	VERB
gujaf-34	24	27	assurance	assurance	NOUN
gujaf-34	24	28	to	to	ADP
gujaf-34	24	29	investors	investor	NOUN
gujaf-34	24	30	whose	whose	DET
gujaf-34	24	31	funds	fund	NOUN
gujaf-34	24	32	are	be	AUX
gujaf-34	24	33	invested	invest	VERB
gujaf-34	24	34	in	in	ADP
gujaf-34	24	35	those	those	DET
gujaf-34	24	36	companies	company	NOUN
gujaf-34	24	37	and	and	CCONJ
gujaf-34	24	38	are	be	AUX
gujaf-34	24	39	properly	properly	ADV
gujaf-34	24	40	accounted	account	VERB
gujaf-34	24	41	for	for	ADP
gujaf-34	24	42	.	.	PUNCT
gujaf-34	25	1	audited	audit	VERB
gujaf-34	25	2	financial	financial	ADJ
gujaf-34	25	3	statements	statement	NOUN
gujaf-34	25	4	are	be	AUX
gujaf-34	25	5	formal	formal	ADJ
gujaf-34	25	6	records	record	NOUN
gujaf-34	25	7	of	of	ADP
gujaf-34	25	8	the	the	DET
gujaf-34	25	9	financial	financial	ADJ
gujaf-34	25	10	activities	activity	NOUN
gujaf-34	25	11	of	of	ADP
gujaf-34	25	12	a	a	DET
gujaf-34	25	13	business	business	NOUN
gujaf-34	25	14	concern	concern	NOUN
gujaf-34	25	15	or	or	CCONJ
gujaf-34	25	16	any	any	DET
gujaf-34	25	17	entity	entity	NOUN
gujaf-34	25	18	.	.	PUNCT
gujaf-34	26	1	financial	financial	ADJ
gujaf-34	26	2	statement	statement	NOUN
gujaf-34	26	3	provides	provide	VERB
gujaf-34	26	4	an	an	DET
gujaf-34	26	5	overview	overview	NOUN
gujaf-34	26	6	of	of	ADP
gujaf-34	26	7	a	a	DET
gujaf-34	26	8	business	business	NOUN
gujaf-34	26	9	or	or	CCONJ
gujaf-34	26	10	person	person	NOUN
gujaf-34	26	11	’s	’s	PART
gujaf-34	26	12	financial	financial	ADJ
gujaf-34	26	13	condition	condition	NOUN
gujaf-34	26	14	in	in	ADP
gujaf-34	26	15	both	both	CCONJ
gujaf-34	26	16	short	short	ADJ
gujaf-34	26	17	and	and	CCONJ
gujaf-34	26	18	long	long	ADJ
gujaf-34	26	19	term	term	NOUN
gujaf-34	26	20	.	.	PUNCT
gujaf-34	27	1	according	accord	VERB
gujaf-34	27	2	to	to	ADP
gujaf-34	27	3	grewal	grewal	PROPN
gujaf-34	27	4	(	(	PUNCT
gujaf-34	27	5	2008	2008	NUM
gujaf-34	27	6	)	)	PUNCT
gujaf-34	27	7	,	,	PUNCT
gujaf-34	27	8	financial	financial	ADJ
gujaf-34	27	9	statement	statement	NOUN
gujaf-34	27	10	refers	refer	VERB
gujaf-34	27	11	to	to	ADP
gujaf-34	27	12	all	all	DET
gujaf-34	27	13	the	the	DET
gujaf-34	27	14	relevant	relevant	ADJ
gujaf-34	27	15	financial	financial	ADJ
gujaf-34	27	16	information	information	NOUN
gujaf-34	27	17	of	of	ADP
gujaf-34	27	18	a	a	DET
gujaf-34	27	19	business	business	NOUN
gujaf-34	27	20	enterprise	enterprise	NOUN
gujaf-34	27	21	presented	present	VERB
gujaf-34	27	22	in	in	ADP
gujaf-34	27	23	a	a	DET
gujaf-34	27	24	structured	structured	ADJ
gujaf-34	27	25	manner	manner	NOUN
gujaf-34	27	26	and	and	CCONJ
gujaf-34	27	27	in	in	ADP
gujaf-34	27	28	a	a	DET
gujaf-34	27	29	form	form	NOUN
gujaf-34	27	30	easy	easy	ADJ
gujaf-34	27	31	to	to	PART
gujaf-34	27	32	understand	understand	VERB
gujaf-34	27	33	.	.	PUNCT
gujaf-34	28	1	the	the	DET
gujaf-34	28	2	said	said	ADJ
gujaf-34	28	3	financial	financial	ADJ
gujaf-34	28	4	statement	statement	NOUN
gujaf-34	28	5	is	be	AUX
gujaf-34	28	6	often	often	ADV
gujaf-34	28	7	prepared	prepare	VERB
gujaf-34	28	8	by	by	ADP
gujaf-34	28	9	accountants	accountant	NOUN
gujaf-34	28	10	or	or	CCONJ
gujaf-34	28	11	auditors	auditor	NOUN
gujaf-34	28	12	.	.	PUNCT
gujaf-34	29	1	audit	audit	NOUN
gujaf-34	29	2	quality	quality	NOUN
gujaf-34	29	3	is	be	AUX
gujaf-34	29	4	therefore	therefore	ADV
gujaf-34	29	5	the	the	DET
gujaf-34	29	6	credibility	credibility	NOUN
gujaf-34	29	7	of	of	ADP
gujaf-34	29	8	the	the	DET
gujaf-34	29	9	audited	audit	VERB
gujaf-34	29	10	financial	financial	ADJ
gujaf-34	29	11	statements	statement	NOUN
gujaf-34	29	12	within	within	ADP
gujaf-34	29	13	the	the	DET
gujaf-34	29	14	reporting	reporting	NOUN
gujaf-34	29	15	regime	regime	NOUN
gujaf-34	29	16	in	in	ADP
gujaf-34	29	17	which	which	PRON
gujaf-34	29	18	they	they	PRON
gujaf-34	29	19	have	have	AUX
gujaf-34	29	20	been	be	AUX
gujaf-34	29	21	prepared	prepare	VERB
gujaf-34	29	22	.	.	PUNCT
gujaf-34	30	1	according	accord	VERB
gujaf-34	30	2	to	to	ADP
gujaf-34	30	3	duff	duff	PROPN
gujaf-34	30	4	(	(	PUNCT
gujaf-34	30	5	2004	2004	NUM
gujaf-34	30	6	)	)	PUNCT
gujaf-34	30	7	,	,	PUNCT
gujaf-34	30	8	firms	firm	NOUN
gujaf-34	30	9	need	need	VERB
gujaf-34	30	10	to	to	PART
gujaf-34	30	11	attract	attract	VERB
gujaf-34	30	12	high	high	ADJ
gujaf-34	30	13	quality	quality	NOUN
gujaf-34	30	14	individuals	individual	NOUN
gujaf-34	30	15	with	with	ADP
gujaf-34	30	16	the	the	DET
gujaf-34	30	17	necessary	necessary	ADJ
gujaf-34	30	18	technical	technical	ADJ
gujaf-34	30	19	and	and	CCONJ
gujaf-34	30	20	interpersonal	interpersonal	ADJ
gujaf-34	30	21	skills	skill	NOUN
gujaf-34	30	22	to	to	PART
gujaf-34	30	23	improve	improve	VERB
gujaf-34	30	24	audit	audit	NOUN
gujaf-34	30	25	quality	quality	NOUN
gujaf-34	30	26	.	.	PUNCT
gujaf-34	31	1	there	there	PRON
gujaf-34	31	2	are	be	VERB
gujaf-34	31	3	two	two	NUM
gujaf-34	31	4	recognized	recognize	VERB
gujaf-34	31	5	accounting	accounting	NOUN
gujaf-34	31	6	bodies	body	NOUN
gujaf-34	31	7	in	in	ADP
gujaf-34	31	8	nigeria	nigeria	PROPN
gujaf-34	31	9	which	which	PRON
gujaf-34	31	10	are	be	AUX
gujaf-34	31	11	:	:	PUNCT
gujaf-34	31	12	the	the	DET
gujaf-34	31	13	institute	institute	PROPN
gujaf-34	31	14	of	of	ADP
gujaf-34	31	15	chartered	charter	VERB
gujaf-34	31	16	accountants	accountant	NOUN
gujaf-34	31	17	of	of	ADP
gujaf-34	31	18	nigeria	nigeria	PROPN
gujaf-34	31	19	(	(	PUNCT
gujaf-34	31	20	ican	ican	ADJ
gujaf-34	31	21	)	)	PUNCT
gujaf-34	31	22	and	and	CCONJ
gujaf-34	31	23	the	the	DET
gujaf-34	31	24	association	association	NOUN
gujaf-34	31	25	of	of	ADP
gujaf-34	31	26	national	national	ADJ
gujaf-34	31	27	accountant	accountant	NOUN
gujaf-34	31	28	of	of	ADP
gujaf-34	31	29	nigeria	nigeria	PROPN
gujaf-34	31	30	(	(	PUNCT
gujaf-34	31	31	anan	anan	PROPN
gujaf-34	31	32	)	)	PUNCT
gujaf-34	31	33	.	.	PUNCT
gujaf-34	32	1	these	these	DET
gujaf-34	32	2	professional	professional	ADJ
gujaf-34	32	3	bodies	body	NOUN
gujaf-34	32	4	are	be	AUX
gujaf-34	32	5	saddled	saddle	VERB
gujaf-34	32	6	with	with	ADP
gujaf-34	32	7	the	the	DET
gujaf-34	32	8	gusau	gusau	ADJ
gujaf-34	32	9	journal	journal	NOUN
gujaf-34	32	10	of	of	ADP
gujaf-34	32	11	accounting	accounting	NOUN
gujaf-34	32	12	and	and	CCONJ
gujaf-34	32	13	finance	finance	NOUN
gujaf-34	32	14	,	,	PUNCT
gujaf-34	32	15	vol	vol	NOUN
gujaf-34	32	16	.	.	PUNCT
gujaf-34	33	1	i	i	PRON
gujaf-34	33	2	,	,	PUNCT
gujaf-34	33	3	issue	issue	NOUN
gujaf-34	33	4	2	2	NUM
gujaf-34	33	5	,	,	PUNCT
gujaf-34	33	6	october	october	PROPN
gujaf-34	33	7	,	,	PUNCT
gujaf-34	33	8	2020	2020	NUM
gujaf-34	33	9	3	3	NUM
gujaf-34	33	10	responsibility	responsibility	NOUN
gujaf-34	33	11	of	of	ADP
gujaf-34	33	12	regulating	regulate	VERB
gujaf-34	33	13	accounting	accounting	NOUN
gujaf-34	33	14	practices	practice	NOUN
gujaf-34	33	15	in	in	ADP
gujaf-34	33	16	nigeria	nigeria	PROPN
gujaf-34	33	17	.	.	PUNCT
gujaf-34	34	1	as	as	SCONJ
gujaf-34	34	2	stipulated	stipulate	VERB
gujaf-34	34	3	by	by	ADP
gujaf-34	34	4	company	company	NOUN
gujaf-34	34	5	and	and	CCONJ
gujaf-34	34	6	allied	ally	VERB
gujaf-34	34	7	matters	matter	NOUN
gujaf-34	34	8	act	act	VERB
gujaf-34	34	9	(	(	PUNCT
gujaf-34	34	10	cama	cama	NOUN
gujaf-34	34	11	,	,	PUNCT
gujaf-34	34	12	2004	2004	NUM
gujaf-34	34	13	)	)	PUNCT
gujaf-34	34	14	,	,	PUNCT
gujaf-34	34	15	it	it	PRON
gujaf-34	34	16	is	be	AUX
gujaf-34	34	17	pertinent	pertinent	ADJ
gujaf-34	34	18	that	that	SCONJ
gujaf-34	34	19	every	every	DET
gujaf-34	34	20	incorporated	incorporated	ADJ
gujaf-34	34	21	companies	company	NOUN
gujaf-34	34	22	in	in	ADP
gujaf-34	34	23	nigeria	nigeria	PROPN
gujaf-34	34	24	appoints	appoint	VERB
gujaf-34	34	25	an	an	DET
gujaf-34	34	26	external	external	ADJ
gujaf-34	34	27	auditor	auditor	NOUN
gujaf-34	34	28	,	,	PUNCT
gujaf-34	34	29	who	who	PRON
gujaf-34	34	30	is	be	AUX
gujaf-34	34	31	required	require	VERB
gujaf-34	34	32	by	by	ADP
gujaf-34	34	33	law	law	NOUN
gujaf-34	34	34	to	to	PART
gujaf-34	34	35	carry	carry	VERB
gujaf-34	34	36	out	out	ADP
gujaf-34	34	37	an	an	DET
gujaf-34	34	38	independent	independent	ADJ
gujaf-34	34	39	audit	audit	NOUN
gujaf-34	34	40	on	on	ADP
gujaf-34	34	41	the	the	DET
gujaf-34	34	42	state	state	NOUN
gujaf-34	34	43	of	of	ADP
gujaf-34	34	44	affairs	affair	NOUN
gujaf-34	34	45	of	of	ADP
gujaf-34	34	46	the	the	DET
gujaf-34	34	47	said	say	VERB
gujaf-34	34	48	companies	company	NOUN
gujaf-34	34	49	,	,	PUNCT
gujaf-34	34	50	whether	whether	SCONJ
gujaf-34	34	51	or	or	CCONJ
gujaf-34	34	52	not	not	PART
gujaf-34	34	53	they	they	PRON
gujaf-34	34	54	show	show	VERB
gujaf-34	34	55	a	a	DET
gujaf-34	34	56	true	true	ADJ
gujaf-34	34	57	and	and	CCONJ
gujaf-34	34	58	fair	fair	ADJ
gujaf-34	34	59	view	view	NOUN
gujaf-34	34	60	of	of	ADP
gujaf-34	34	61	the	the	DET
gujaf-34	34	62	financial	financial	ADJ
gujaf-34	34	63	health	health	NOUN
gujaf-34	34	64	of	of	ADP
gujaf-34	34	65	the	the	DET
gujaf-34	34	66	said	say	VERB
gujaf-34	34	67	companies	company	NOUN
gujaf-34	34	68	.	.	PUNCT
gujaf-34	35	1	it	it	PRON
gujaf-34	35	2	is	be	AUX
gujaf-34	35	3	imperative	imperative	ADJ
gujaf-34	35	4	at	at	ADP
gujaf-34	35	5	this	this	DET
gujaf-34	35	6	juncture	juncture	NOUN
gujaf-34	35	7	to	to	PART
gujaf-34	35	8	consider	consider	VERB
gujaf-34	35	9	some	some	DET
gujaf-34	35	10	relationships	relationship	NOUN
gujaf-34	35	11	between	between	ADP
gujaf-34	35	12	internal	internal	ADJ
gujaf-34	35	13	auditing	auditing	NOUN
gujaf-34	35	14	and	and	CCONJ
gujaf-34	35	15	external	external	ADJ
gujaf-34	35	16	auditing	auditing	NOUN
gujaf-34	35	17	though	though	SCONJ
gujaf-34	35	18	the	the	DET
gujaf-34	35	19	study	study	NOUN
gujaf-34	35	20	dwells	dwell	VERB
gujaf-34	35	21	mainly	mainly	ADV
gujaf-34	35	22	on	on	ADP
gujaf-34	35	23	the	the	DET
gujaf-34	35	24	external	external	ADJ
gujaf-34	35	25	auditing	auditing	NOUN
gujaf-34	35	26	.	.	PUNCT
gujaf-34	36	1	the	the	DET
gujaf-34	36	2	coordination	coordination	NOUN
gujaf-34	36	3	of	of	ADP
gujaf-34	36	4	internal	internal	ADJ
gujaf-34	36	5	audit	audit	NOUN
gujaf-34	36	6	activity	activity	NOUN
gujaf-34	36	7	with	with	ADP
gujaf-34	36	8	external	external	ADJ
gujaf-34	36	9	audit	audit	NOUN
gujaf-34	36	10	activity	activity	NOUN
gujaf-34	36	11	is	be	AUX
gujaf-34	36	12	very	very	ADV
gujaf-34	36	13	important	important	ADJ
gujaf-34	36	14	.	.	PUNCT
gujaf-34	37	1	while	while	SCONJ
gujaf-34	37	2	the	the	DET
gujaf-34	37	3	external	external	ADJ
gujaf-34	37	4	auditors	auditor	NOUN
gujaf-34	37	5	have	have	VERB
gujaf-34	37	6	the	the	DET
gujaf-34	37	7	possibility	possibility	NOUN
gujaf-34	37	8	to	to	PART
gujaf-34	37	9	raise	raise	VERB
gujaf-34	37	10	the	the	DET
gujaf-34	37	11	efficiency	efficiency	NOUN
gujaf-34	37	12	of	of	ADP
gujaf-34	37	13	financial	financial	ADJ
gujaf-34	37	14	statements	statement	NOUN
gujaf-34	37	15	audit	audit	NOUN
gujaf-34	37	16	reports	report	VERB
gujaf-34	37	17	;	;	PUNCT
gujaf-34	37	18	the	the	DET
gujaf-34	37	19	internal	internal	ADJ
gujaf-34	37	20	auditors	auditor	NOUN
gujaf-34	37	21	are	be	AUX
gujaf-34	37	22	assured	assure	VERB
gujaf-34	37	23	by	by	ADP
gujaf-34	37	24	the	the	DET
gujaf-34	37	25	fact	fact	NOUN
gujaf-34	37	26	that	that	SCONJ
gujaf-34	37	27	this	this	DET
gujaf-34	37	28	coordination	coordination	NOUN
gujaf-34	37	29	assures	assure	VERB
gujaf-34	37	30	for	for	ADP
gujaf-34	37	31	the	the	DET
gujaf-34	37	32	internal	internal	ADJ
gujaf-34	37	33	audit	audit	NOUN
gujaf-34	37	34	a	a	DET
gujaf-34	37	35	plus	plus	NOUN
gujaf-34	37	36	of	of	ADP
gujaf-34	37	37	essential	essential	ADJ
gujaf-34	37	38	information	information	NOUN
gujaf-34	37	39	in	in	ADP
gujaf-34	37	40	the	the	DET
gujaf-34	37	41	assessment	assessment	NOUN
gujaf-34	37	42	of	of	ADP
gujaf-34	37	43	risks	risk	NOUN
gujaf-34	37	44	control	control	NOUN
gujaf-34	37	45	(	(	PUNCT
gujaf-34	37	46	dobroţeanu	dobroţeanu	NOUN
gujaf-34	37	47	&	&	CCONJ
gujaf-34	37	48	dobroţeanu	dobroţeanu	NOUN
gujaf-34	37	49	,	,	PUNCT
gujaf-34	37	50	2002	2002	NUM
gujaf-34	37	51	)	)	PUNCT
gujaf-34	37	52	.	.	PUNCT
gujaf-34	38	1	the	the	DET
gujaf-34	38	2	company	company	NOUN
gujaf-34	38	3	and	and	CCONJ
gujaf-34	38	4	allied	ally	VERB
gujaf-34	38	5	matters	matter	NOUN
gujaf-34	38	6	act	act	VERB
gujaf-34	38	7	(	(	PUNCT
gujaf-34	38	8	cama	cama	NOUN
gujaf-34	38	9	,	,	PUNCT
gujaf-34	38	10	2004	2004	NUM
gujaf-34	38	11	)	)	PUNCT
gujaf-34	38	12	states	state	VERB
gujaf-34	38	13	that	that	SCONJ
gujaf-34	38	14	every	every	DET
gujaf-34	38	15	auditor	auditor	NOUN
gujaf-34	38	16	shall	shall	AUX
gujaf-34	38	17	have	have	VERB
gujaf-34	38	18	the	the	DET
gujaf-34	38	19	right	right	NOUN
gujaf-34	38	20	of	of	ADP
gujaf-34	38	21	access	access	NOUN
gujaf-34	38	22	,	,	PUNCT
gujaf-34	38	23	at	at	ADP
gujaf-34	38	24	all	all	DET
gujaf-34	38	25	times	time	NOUN
gujaf-34	38	26	,	,	PUNCT
gujaf-34	38	27	to	to	ADP
gujaf-34	38	28	the	the	DET
gujaf-34	38	29	books	book	NOUN
gujaf-34	38	30	,	,	PUNCT
gujaf-34	38	31	accounts	account	NOUN
gujaf-34	38	32	and	and	CCONJ
gujaf-34	38	33	vouchers	voucher	NOUN
gujaf-34	38	34	of	of	ADP
gujaf-34	38	35	the	the	DET
gujaf-34	38	36	company	company	NOUN
gujaf-34	38	37	and	and	CCONJ
gujaf-34	38	38	to	to	ADP
gujaf-34	38	39	such	such	ADJ
gujaf-34	38	40	information	information	NOUN
gujaf-34	38	41	and	and	CCONJ
gujaf-34	38	42	explanation	explanation	NOUN
gujaf-34	38	43	as	as	SCONJ
gujaf-34	38	44	may	may	AUX
gujaf-34	38	45	be	be	AUX
gujaf-34	38	46	deemed	deem	VERB
gujaf-34	38	47	necessary	necessary	ADJ
gujaf-34	38	48	in	in	ADP
gujaf-34	38	49	the	the	DET
gujaf-34	38	50	course	course	NOUN
gujaf-34	38	51	of	of	ADP
gujaf-34	38	52	carrying	carry	VERB
gujaf-34	38	53	out	out	ADP
gujaf-34	38	54	the	the	DET
gujaf-34	38	55	audit	audit	NOUN
gujaf-34	38	56	work	work	NOUN
gujaf-34	38	57	.	.	PUNCT
gujaf-34	39	1	as	as	SCONJ
gujaf-34	39	2	enunciated	enunciate	VERB
gujaf-34	39	3	by	by	ADP
gujaf-34	39	4	knechel	knechel	PROPN
gujaf-34	39	5	(	(	PUNCT
gujaf-34	39	6	2009	2009	NUM
gujaf-34	39	7	)	)	PUNCT
gujaf-34	39	8	,	,	PUNCT
gujaf-34	39	9	financial	financial	ADJ
gujaf-34	39	10	auditing	auditing	NOUN
gujaf-34	39	11	and	and	CCONJ
gujaf-34	39	12	the	the	DET
gujaf-34	39	13	audit	audit	NOUN
gujaf-34	39	14	process	process	NOUN
gujaf-34	39	15	provide	provide	VERB
gujaf-34	39	16	an	an	DET
gujaf-34	39	17	evaluation	evaluation	NOUN
gujaf-34	39	18	of	of	ADP
gujaf-34	39	19	the	the	DET
gujaf-34	39	20	probability	probability	NOUN
gujaf-34	39	21	of	of	ADP
gujaf-34	39	22	material	material	NOUN
gujaf-34	39	23	misstatement	misstatement	NOUN
gujaf-34	39	24	and	and	CCONJ
gujaf-34	39	25	reduce	reduce	VERB
gujaf-34	39	26	the	the	DET
gujaf-34	39	27	possibility	possibility	NOUN
gujaf-34	39	28	of	of	ADP
gujaf-34	39	29	undetected	undetected	ADJ
gujaf-34	39	30	misstatement	misstatement	NOUN
gujaf-34	39	31	to	to	ADP
gujaf-34	39	32	a	a	DET
gujaf-34	39	33	reasonable	reasonable	ADJ
gujaf-34	39	34	or	or	CCONJ
gujaf-34	39	35	appropriate	appropriate	ADJ
gujaf-34	39	36	assurance	assurance	NOUN
gujaf-34	39	37	level	level	NOUN
gujaf-34	39	38	.	.	PUNCT
gujaf-34	40	1	financial	financial	ADJ
gujaf-34	40	2	auditor	auditor	NOUN
gujaf-34	40	3	’s	’s	PART
gujaf-34	40	4	independence	independence	NOUN
gujaf-34	40	5	has	have	AUX
gujaf-34	40	6	been	be	AUX
gujaf-34	40	7	of	of	ADP
gujaf-34	40	8	serious	serious	ADJ
gujaf-34	40	9	concern	concern	NOUN
gujaf-34	40	10	not	not	PART
gujaf-34	40	11	only	only	ADV
gujaf-34	40	12	to	to	ADP
gujaf-34	40	13	the	the	DET
gujaf-34	40	14	end	end	NOUN
gujaf-34	40	15	users	user	NOUN
gujaf-34	40	16	of	of	ADP
gujaf-34	40	17	financial	financial	ADJ
gujaf-34	40	18	information	information	NOUN
gujaf-34	40	19	but	but	CCONJ
gujaf-34	40	20	to	to	ADP
gujaf-34	40	21	the	the	DET
gujaf-34	40	22	generality	generality	NOUN
gujaf-34	40	23	of	of	ADP
gujaf-34	40	24	people	people	NOUN
gujaf-34	40	25	in	in	ADP
gujaf-34	40	26	the	the	DET
gujaf-34	40	27	society	society	NOUN
gujaf-34	40	28	.	.	PUNCT
gujaf-34	41	1	the	the	DET
gujaf-34	41	2	need	need	NOUN
gujaf-34	41	3	to	to	PART
gujaf-34	41	4	ensure	ensure	VERB
gujaf-34	41	5	audit	audit	NOUN
gujaf-34	41	6	quality	quality	NOUN
gujaf-34	41	7	report	report	NOUN
gujaf-34	41	8	from	from	ADP
gujaf-34	41	9	the	the	DET
gujaf-34	41	10	various	various	ADJ
gujaf-34	41	11	deposit	deposit	NOUN
gujaf-34	41	12	money	money	NOUN
gujaf-34	41	13	banks	bank	NOUN
gujaf-34	41	14	in	in	ADP
gujaf-34	41	15	nigeria	nigeria	PROPN
gujaf-34	41	16	has	have	AUX
gujaf-34	41	17	largely	largely	ADV
gujaf-34	41	18	focused	focus	VERB
gujaf-34	41	19	on	on	ADP
gujaf-34	41	20	financial	financial	ADJ
gujaf-34	41	21	auditor	auditor	NOUN
gujaf-34	41	22	’s	’s	PART
gujaf-34	41	23	independence	independence	NOUN
gujaf-34	41	24	.	.	PUNCT
gujaf-34	42	1	this	this	PRON
gujaf-34	42	2	is	be	AUX
gujaf-34	42	3	to	to	PART
gujaf-34	42	4	avoid	avoid	VERB
gujaf-34	42	5	over	over	ADP
gujaf-34	42	6	familiarity	familiarity	NOUN
gujaf-34	42	7	of	of	ADP
gujaf-34	42	8	a	a	DET
gujaf-34	42	9	financial	financial	ADJ
gujaf-34	42	10	auditor	auditor	NOUN
gujaf-34	42	11	with	with	ADP
gujaf-34	42	12	his	his	PRON
gujaf-34	42	13	client	client	NOUN
gujaf-34	42	14	,	,	PUNCT
gujaf-34	42	15	because	because	SCONJ
gujaf-34	42	16	over	over	ADP
gujaf-34	42	17	familiarity	familiarity	NOUN
gujaf-34	42	18	will	will	AUX
gujaf-34	42	19	jeopardize	jeopardize	VERB
gujaf-34	42	20	the	the	DET
gujaf-34	42	21	integrity	integrity	NOUN
gujaf-34	42	22	of	of	ADP
gujaf-34	42	23	the	the	DET
gujaf-34	42	24	audit	audit	NOUN
gujaf-34	42	25	report	report	NOUN
gujaf-34	42	26	thereby	thereby	ADV
gujaf-34	42	27	compromising	compromise	VERB
gujaf-34	42	28	the	the	DET
gujaf-34	42	29	financial	financial	ADJ
gujaf-34	42	30	health	health	NOUN
gujaf-34	42	31	of	of	ADP
gujaf-34	42	32	their	their	PRON
gujaf-34	42	33	client	client	NOUN
gujaf-34	42	34	companies	company	NOUN
gujaf-34	42	35	.	.	PUNCT
gujaf-34	43	1	as	as	SCONJ
gujaf-34	43	2	noted	note	VERB
gujaf-34	43	3	by	by	ADP
gujaf-34	43	4	arrunda	arrunda	PROPN
gujaf-34	43	5	(	(	PUNCT
gujaf-34	43	6	2000	2000	NUM
gujaf-34	43	7	)	)	PUNCT
gujaf-34	43	8	,	,	PUNCT
gujaf-34	43	9	the	the	DET
gujaf-34	43	10	demand	demand	NOUN
gujaf-34	43	11	for	for	ADP
gujaf-34	43	12	financial	financial	ADJ
gujaf-34	43	13	auditing	auditing	NOUN
gujaf-34	43	14	services	service	NOUN
gujaf-34	43	15	arose	arise	VERB
gujaf-34	43	16	from	from	ADP
gujaf-34	43	17	the	the	DET
gujaf-34	43	18	need	need	NOUN
gujaf-34	43	19	to	to	PART
gujaf-34	43	20	facilitate	facilitate	VERB
gujaf-34	43	21	dealings	dealing	NOUN
gujaf-34	43	22	between	between	ADP
gujaf-34	43	23	the	the	DET
gujaf-34	43	24	parties	party	NOUN
gujaf-34	43	25	involved	involve	VERB
gujaf-34	43	26	in	in	ADP
gujaf-34	43	27	business	business	NOUN
gujaf-34	43	28	relationshipsshareholders	relationshipsshareholder	NOUN
gujaf-34	43	29	,	,	PUNCT
gujaf-34	43	30	creditors	creditor	NOUN
gujaf-34	43	31	,	,	PUNCT
gujaf-34	43	32	public	public	ADJ
gujaf-34	43	33	authorities	authority	NOUN
gujaf-34	43	34	,	,	PUNCT
gujaf-34	43	35	employees	employee	NOUN
gujaf-34	43	36	and	and	CCONJ
gujaf-34	43	37	customers	customer	NOUN
gujaf-34	43	38	.	.	PUNCT
gujaf-34	44	1	it	it	PRON
gujaf-34	44	2	is	be	AUX
gujaf-34	44	3	against	against	ADP
gujaf-34	44	4	this	this	DET
gujaf-34	44	5	background	background	NOUN
gujaf-34	44	6	that	that	SCONJ
gujaf-34	44	7	the	the	DET
gujaf-34	44	8	study	study	NOUN
gujaf-34	44	9	seeks	seek	VERB
gujaf-34	44	10	to	to	PART
gujaf-34	44	11	examine	examine	VERB
gujaf-34	44	12	the	the	DET
gujaf-34	44	13	impact	impact	NOUN
gujaf-34	44	14	of	of	ADP
gujaf-34	44	15	financial	financial	ADJ
gujaf-34	44	16	auditors	auditor	NOUN
gujaf-34	44	17	’	’	PART
gujaf-34	44	18	independence	independence	NOUN
gujaf-34	44	19	on	on	ADP
gujaf-34	44	20	the	the	DET
gujaf-34	44	21	portfolio	portfolio	NOUN
gujaf-34	44	22	performance	performance	NOUN
gujaf-34	44	23	of	of	ADP
gujaf-34	44	24	listed	list	VERB
gujaf-34	44	25	deposit	deposit	NOUN
gujaf-34	44	26	money	money	NOUN
gujaf-34	44	27	banks	bank	NOUN
gujaf-34	44	28	(	(	PUNCT
gujaf-34	44	29	dmbs	dmb	NOUN
gujaf-34	44	30	)	)	PUNCT
gujaf-34	44	31	in	in	ADP
gujaf-34	44	32	nigeria	nigeria	PROPN
gujaf-34	44	33	.	.	PUNCT
gujaf-34	45	1	2	2	X
gujaf-34	45	2	.	.	X
gujaf-34	45	3	literature	literature	NOUN
gujaf-34	45	4	review	review	VERB
gujaf-34	45	5	the	the	DET
gujaf-34	45	6	concept	concept	NOUN
gujaf-34	45	7	‘	'	PUNCT
gujaf-34	45	8	audit	audit	NOUN
gujaf-34	45	9	’	'	PUNCT
gujaf-34	45	10	has	have	AUX
gujaf-34	45	11	been	be	AUX
gujaf-34	45	12	defined	define	VERB
gujaf-34	45	13	by	by	ADP
gujaf-34	45	14	several	several	ADJ
gujaf-34	45	15	authors	author	NOUN
gujaf-34	45	16	and	and	CCONJ
gujaf-34	45	17	institutes	institute	NOUN
gujaf-34	45	18	.	.	PUNCT
gujaf-34	46	1	the	the	DET
gujaf-34	46	2	institute	institute	PROPN
gujaf-34	46	3	of	of	ADP
gujaf-34	46	4	chartered	chartered	PROPN
gujaf-34	46	5	accountants	accountant	NOUN
gujaf-34	46	6	of	of	ADP
gujaf-34	46	7	india	india	PROPN
gujaf-34	46	8	defines	define	VERB
gujaf-34	46	9	audit	audit	NOUN
gujaf-34	46	10	as	as	ADP
gujaf-34	46	11	an	an	DET
gujaf-34	46	12	independent	independent	ADJ
gujaf-34	46	13	examination	examination	NOUN
gujaf-34	46	14	of	of	ADP
gujaf-34	46	15	an	an	DET
gujaf-34	46	16	entity	entity	NOUN
gujaf-34	46	17	whether	whether	SCONJ
gujaf-34	46	18	profit	profit	NOUN
gujaf-34	46	19	oriented	orient	VERB
gujaf-34	46	20	or	or	CCONJ
gujaf-34	46	21	not	not	PART
gujaf-34	46	22	and	and	CCONJ
gujaf-34	46	23	irrespective	irrespective	ADV
gujaf-34	46	24	of	of	ADP
gujaf-34	46	25	its	its	PRON
gujaf-34	46	26	size	size	NOUN
gujaf-34	46	27	gusau	gusau	PROPN
gujaf-34	46	28	journal	journal	NOUN
gujaf-34	46	29	of	of	ADP
gujaf-34	46	30	accounting	accounting	NOUN
gujaf-34	46	31	and	and	CCONJ
gujaf-34	46	32	finance	finance	NOUN
gujaf-34	46	33	,	,	PUNCT
gujaf-34	46	34	vol	vol	NOUN
gujaf-34	46	35	.	.	PUNCT
gujaf-34	47	1	i	i	PRON
gujaf-34	47	2	,	,	PUNCT
gujaf-34	47	3	issue	issue	NOUN
gujaf-34	47	4	2	2	NUM
gujaf-34	47	5	,	,	PUNCT
gujaf-34	47	6	october	october	PROPN
gujaf-34	47	7	,	,	PUNCT
gujaf-34	47	8	2020	2020	NUM
gujaf-34	47	9	4	4	NUM
gujaf-34	47	10	or	or	CCONJ
gujaf-34	47	11	legal	legal	ADJ
gujaf-34	47	12	form	form	NOUN
gujaf-34	47	13	,	,	PUNCT
gujaf-34	47	14	when	when	SCONJ
gujaf-34	47	15	such	such	ADJ
gujaf-34	47	16	examination	examination	NOUN
gujaf-34	47	17	is	be	AUX
gujaf-34	47	18	conducted	conduct	VERB
gujaf-34	47	19	with	with	ADP
gujaf-34	47	20	a	a	DET
gujaf-34	47	21	view	view	NOUN
gujaf-34	47	22	to	to	ADP
gujaf-34	47	23	expressing	express	VERB
gujaf-34	47	24	an	an	DET
gujaf-34	47	25	opinion	opinion	NOUN
gujaf-34	47	26	thereon	thereon	NOUN
gujaf-34	47	27	.	.	PUNCT
gujaf-34	48	1	the	the	DET
gujaf-34	48	2	international	international	ADJ
gujaf-34	48	3	audit	audit	NOUN
gujaf-34	48	4	and	and	CCONJ
gujaf-34	48	5	assurance	assurance	NOUN
gujaf-34	48	6	standard	standard	PROPN
gujaf-34	48	7	board	board	NOUN
gujaf-34	48	8	(	(	PUNCT
gujaf-34	48	9	iaasb	iaasb	PROPN
gujaf-34	48	10	)	)	PUNCT
gujaf-34	48	11	,	,	PUNCT
gujaf-34	48	12	a	a	DET
gujaf-34	48	13	sub	sub	NOUN
gujaf-34	48	14	-	-	NOUN
gujaf-34	48	15	committee	committee	NOUN
gujaf-34	48	16	of	of	ADP
gujaf-34	48	17	the	the	DET
gujaf-34	48	18	international	international	PROPN
gujaf-34	48	19	federation	federation	PROPN
gujaf-34	48	20	of	of	ADP
gujaf-34	48	21	accountant	accountant	NOUN
gujaf-34	48	22	(	(	PUNCT
gujaf-34	48	23	ifac	ifac	NOUN
gujaf-34	48	24	)	)	PUNCT
gujaf-34	48	25	defined	define	VERB
gujaf-34	48	26	audit	audit	NOUN
gujaf-34	48	27	as	as	ADP
gujaf-34	48	28	an	an	DET
gujaf-34	48	29	independent	independent	ADJ
gujaf-34	48	30	examination	examination	NOUN
gujaf-34	48	31	of	of	ADP
gujaf-34	48	32	,	,	PUNCT
gujaf-34	48	33	and	and	CCONJ
gujaf-34	48	34	expression	expression	NOUN
gujaf-34	48	35	of	of	ADP
gujaf-34	48	36	opinion	opinion	NOUN
gujaf-34	48	37	on	on	ADP
gujaf-34	48	38	the	the	DET
gujaf-34	48	39	financial	financial	ADJ
gujaf-34	48	40	statements	statement	NOUN
gujaf-34	48	41	of	of	ADP
gujaf-34	48	42	a	a	DET
gujaf-34	48	43	business	business	NOUN
gujaf-34	48	44	enterprise	enterprise	NOUN
gujaf-34	48	45	by	by	ADP
gujaf-34	48	46	an	an	DET
gujaf-34	48	47	appointed	appoint	VERB
gujaf-34	48	48	auditor	auditor	NOUN
gujaf-34	48	49	in	in	ADP
gujaf-34	48	50	accordance	accordance	NOUN
gujaf-34	48	51	with	with	ADP
gujaf-34	48	52	his	his	PRON
gujaf-34	48	53	terms	term	NOUN
gujaf-34	48	54	of	of	ADP
gujaf-34	48	55	appointment	appointment	NOUN
gujaf-34	48	56	and	and	CCONJ
gujaf-34	48	57	in	in	ADP
gujaf-34	48	58	compliance	compliance	NOUN
gujaf-34	48	59	with	with	ADP
gujaf-34	48	60	the	the	DET
gujaf-34	48	61	relevant	relevant	ADJ
gujaf-34	48	62	statutory	statutory	ADJ
gujaf-34	48	63	and	and	CCONJ
gujaf-34	48	64	performance	performance	NOUN
gujaf-34	48	65	requirement	requirement	NOUN
gujaf-34	48	66	.	.	PUNCT
gujaf-34	49	1	the	the	DET
gujaf-34	49	2	audit	audit	NOUN
gujaf-34	49	3	report	report	NOUN
gujaf-34	49	4	is	be	AUX
gujaf-34	49	5	the	the	DET
gujaf-34	49	6	end	end	NOUN
gujaf-34	49	7	product	product	NOUN
gujaf-34	49	8	of	of	ADP
gujaf-34	49	9	every	every	DET
gujaf-34	49	10	audit	audit	NOUN
gujaf-34	49	11	assignment	assignment	NOUN
gujaf-34	49	12	that	that	SCONJ
gujaf-34	49	13	the	the	DET
gujaf-34	49	14	auditor	auditor	NOUN
gujaf-34	49	15	issues	issue	NOUN
gujaf-34	49	16	to	to	ADP
gujaf-34	49	17	its	its	PRON
gujaf-34	49	18	client	client	NOUN
gujaf-34	49	19	company	company	NOUN
gujaf-34	49	20	expressing	express	VERB
gujaf-34	49	21	his	his	PRON
gujaf-34	49	22	opinion	opinion	NOUN
gujaf-34	49	23	on	on	ADP
gujaf-34	49	24	the	the	DET
gujaf-34	49	25	true	true	ADJ
gujaf-34	49	26	and	and	CCONJ
gujaf-34	49	27	fair	fair	ADJ
gujaf-34	49	28	view	view	NOUN
gujaf-34	49	29	regarding	regard	VERB
gujaf-34	49	30	an	an	DET
gujaf-34	49	31	enterprise	enterprise	NOUN
gujaf-34	49	32	financial	financial	ADJ
gujaf-34	49	33	statement	statement	NOUN
gujaf-34	49	34	.	.	PUNCT
gujaf-34	50	1	the	the	DET
gujaf-34	50	2	statutory	statutory	ADJ
gujaf-34	50	3	audit	audit	NOUN
gujaf-34	50	4	of	of	ADP
gujaf-34	50	5	companies	company	NOUN
gujaf-34	50	6	is	be	AUX
gujaf-34	50	7	coded	code	VERB
gujaf-34	50	8	in	in	ADP
gujaf-34	50	9	the	the	DET
gujaf-34	50	10	companies	company	NOUN
gujaf-34	50	11	and	and	CCONJ
gujaf-34	50	12	allied	ally	VERB
gujaf-34	50	13	matters	matter	NOUN
gujaf-34	50	14	act	act	VERB
gujaf-34	50	15	(	(	PUNCT
gujaf-34	50	16	cama	cama	NOUN
gujaf-34	50	17	)	)	PUNCT
gujaf-34	50	18	,	,	PUNCT
gujaf-34	50	19	2004	2004	NUM
gujaf-34	50	20	,	,	PUNCT
gujaf-34	50	21	section	section	NOUN
gujaf-34	50	22	357	357	NUM
gujaf-34	50	23	which	which	PRON
gujaf-34	50	24	deal	deal	VERB
gujaf-34	50	25	with	with	ADP
gujaf-34	50	26	the	the	DET
gujaf-34	50	27	appointment	appointment	NOUN
gujaf-34	50	28	of	of	ADP
gujaf-34	50	29	an	an	DET
gujaf-34	50	30	auditor	auditor	NOUN
gujaf-34	50	31	by	by	ADP
gujaf-34	50	32	members	member	NOUN
gujaf-34	50	33	at	at	ADP
gujaf-34	50	34	the	the	DET
gujaf-34	50	35	annual	annual	ADJ
gujaf-34	50	36	general	general	ADJ
gujaf-34	50	37	meeting	meeting	NOUN
gujaf-34	50	38	(	(	PUNCT
gujaf-34	50	39	agm	agm	PROPN
gujaf-34	50	40	)	)	PUNCT
gujaf-34	50	41	.	.	PUNCT
gujaf-34	51	1	section	section	NOUN
gujaf-34	51	2	359	359	NUM
gujaf-34	51	3	of	of	ADP
gujaf-34	51	4	cama	cama	NOUN
gujaf-34	51	5	,	,	PUNCT
gujaf-34	51	6	2004	2004	NUM
gujaf-34	51	7	outlined	outline	VERB
gujaf-34	51	8	the	the	DET
gujaf-34	51	9	statutory	statutory	ADJ
gujaf-34	51	10	duties	duty	NOUN
gujaf-34	51	11	of	of	ADP
gujaf-34	51	12	an	an	DET
gujaf-34	51	13	auditor	auditor	NOUN
gujaf-34	51	14	to	to	PART
gujaf-34	51	15	include	include	VERB
gujaf-34	51	16	:	:	PUNCT
gujaf-34	51	17	(	(	PUNCT
gujaf-34	51	18	i	i	NOUN
gujaf-34	51	19	)	)	PUNCT
gujaf-34	51	20	the	the	DET
gujaf-34	51	21	primary	primary	ADJ
gujaf-34	51	22	duty	duty	NOUN
gujaf-34	51	23	of	of	ADP
gujaf-34	51	24	the	the	DET
gujaf-34	51	25	auditors	auditor	NOUN
gujaf-34	51	26	of	of	ADP
gujaf-34	51	27	a	a	DET
gujaf-34	51	28	company	company	NOUN
gujaf-34	51	29	is	be	AUX
gujaf-34	51	30	to	to	PART
gujaf-34	51	31	make	make	VERB
gujaf-34	51	32	a	a	DET
gujaf-34	51	33	report	report	NOUN
gujaf-34	51	34	to	to	ADP
gujaf-34	51	35	its	its	PRON
gujaf-34	51	36	members	member	NOUN
gujaf-34	51	37	on	on	ADP
gujaf-34	51	38	the	the	DET
gujaf-34	51	39	accounts	account	NOUN
gujaf-34	51	40	examined	examine	VERB
gujaf-34	51	41	by	by	ADP
gujaf-34	51	42	them	they	PRON
gujaf-34	51	43	,	,	PUNCT
gujaf-34	51	44	and	and	CCONJ
gujaf-34	51	45	on	on	ADP
gujaf-34	51	46	every	every	DET
gujaf-34	51	47	statement	statement	NOUN
gujaf-34	51	48	of	of	ADP
gujaf-34	51	49	financial	financial	ADJ
gujaf-34	51	50	position	position	NOUN
gujaf-34	51	51	and	and	CCONJ
gujaf-34	51	52	statement	statement	NOUN
gujaf-34	51	53	of	of	ADP
gujaf-34	51	54	comprehensive	comprehensive	ADJ
gujaf-34	51	55	income	income	NOUN
gujaf-34	51	56	,	,	PUNCT
gujaf-34	51	57	and	and	CCONJ
gujaf-34	51	58	on	on	ADP
gujaf-34	51	59	all	all	DET
gujaf-34	51	60	group	group	NOUN
gujaf-34	51	61	financial	financial	ADJ
gujaf-34	51	62	statements	statement	NOUN
gujaf-34	51	63	,	,	PUNCT
gujaf-34	51	64	copies	copy	NOUN
gujaf-34	51	65	of	of	ADP
gujaf-34	51	66	which	which	PRON
gujaf-34	51	67	are	be	AUX
gujaf-34	51	68	to	to	PART
gujaf-34	51	69	be	be	AUX
gujaf-34	51	70	laid	lay	VERB
gujaf-34	51	71	before	before	ADP
gujaf-34	51	72	the	the	DET
gujaf-34	51	73	company	company	NOUN
gujaf-34	51	74	in	in	ADP
gujaf-34	51	75	a	a	DET
gujaf-34	51	76	general	general	ADJ
gujaf-34	51	77	meeting	meeting	NOUN
gujaf-34	51	78	during	during	ADP
gujaf-34	51	79	the	the	DET
gujaf-34	51	80	auditors	auditor	NOUN
gujaf-34	51	81	tenure	tenure	NOUN
gujaf-34	51	82	of	of	ADP
gujaf-34	51	83	office	office	NOUN
gujaf-34	51	84	;	;	PUNCT
gujaf-34	51	85	(	(	PUNCT
gujaf-34	51	86	ii	ii	NOUN
gujaf-34	51	87	)	)	PUNCT
gujaf-34	51	88	schedule	schedule	NOUN
gujaf-34	51	89	6	6	NUM
gujaf-34	51	90	of	of	ADP
gujaf-34	51	91	cama	cama	NOUN
gujaf-34	51	92	2004	2004	NUM
gujaf-34	51	93	sets	set	VERB
gujaf-34	51	94	out	out	ADP
gujaf-34	51	95	those	those	DET
gujaf-34	51	96	matters	matter	NOUN
gujaf-34	51	97	that	that	PRON
gujaf-34	51	98	must	must	AUX
gujaf-34	51	99	be	be	AUX
gujaf-34	51	100	expressly	expressly	ADV
gujaf-34	51	101	stated	state	VERB
gujaf-34	51	102	in	in	ADP
gujaf-34	51	103	the	the	DET
gujaf-34	51	104	auditor	auditor	NOUN
gujaf-34	51	105	’s	’s	PART
gujaf-34	51	106	report	report	NOUN
gujaf-34	51	107	.	.	PUNCT
gujaf-34	52	1	financial	financial	ADJ
gujaf-34	52	2	auditor	auditor	NOUN
gujaf-34	52	3	’s	’s	PART
gujaf-34	52	4	independence	independence	NOUN
gujaf-34	52	5	may	may	AUX
gujaf-34	52	6	be	be	AUX
gujaf-34	52	7	defined	define	VERB
gujaf-34	52	8	as	as	ADP
gujaf-34	52	9	an	an	DET
gujaf-34	52	10	auditor	auditor	NOUN
gujaf-34	52	11	’s	’s	PART
gujaf-34	52	12	unbiased	unbiased	ADJ
gujaf-34	52	13	mental	mental	ADJ
gujaf-34	52	14	attitude	attitude	NOUN
gujaf-34	52	15	in	in	ADP
gujaf-34	52	16	making	make	VERB
gujaf-34	52	17	decisions	decision	NOUN
gujaf-34	52	18	throughout	throughout	ADP
gujaf-34	52	19	the	the	DET
gujaf-34	52	20	audit	audit	NOUN
gujaf-34	52	21	and	and	CCONJ
gujaf-34	52	22	financial	financial	ADJ
gujaf-34	52	23	reporting	reporting	NOUN
gujaf-34	52	24	process	process	NOUN
gujaf-34	52	25	.	.	PUNCT
gujaf-34	53	1	an	an	DET
gujaf-34	53	2	auditor	auditor	NOUN
gujaf-34	53	3	’s	’s	PART
gujaf-34	53	4	lack	lack	NOUN
gujaf-34	53	5	of	of	ADP
gujaf-34	53	6	independence	independence	NOUN
gujaf-34	53	7	increases	increase	VERB
gujaf-34	53	8	the	the	DET
gujaf-34	53	9	possibility	possibility	NOUN
gujaf-34	53	10	of	of	ADP
gujaf-34	53	11	being	be	AUX
gujaf-34	53	12	perceived	perceive	VERB
gujaf-34	53	13	as	as	ADP
gujaf-34	53	14	not	not	PART
gujaf-34	53	15	being	be	AUX
gujaf-34	53	16	objective	objective	ADJ
gujaf-34	53	17	.	.	PUNCT
gujaf-34	54	1	this	this	PRON
gujaf-34	54	2	means	mean	VERB
gujaf-34	54	3	that	that	SCONJ
gujaf-34	54	4	the	the	DET
gujaf-34	54	5	auditor	auditor	NOUN
gujaf-34	54	6	will	will	AUX
gujaf-34	54	7	not	not	PART
gujaf-34	54	8	likely	likely	ADV
gujaf-34	54	9	report	report	VERB
gujaf-34	54	10	a	a	DET
gujaf-34	54	11	discovered	discover	VERB
gujaf-34	54	12	breach	breach	NOUN
gujaf-34	54	13	(	(	PUNCT
gujaf-34	54	14	deangelo	deangelo	PROPN
gujaf-34	54	15	,	,	PUNCT
gujaf-34	54	16	1981	1981	NUM
gujaf-34	54	17	)	)	PUNCT
gujaf-34	54	18	.	.	PUNCT
gujaf-34	55	1	the	the	DET
gujaf-34	55	2	major	major	ADJ
gujaf-34	55	3	threats	threat	NOUN
gujaf-34	55	4	to	to	ADP
gujaf-34	55	5	auditor	auditor	NOUN
gujaf-34	55	6	independence	independence	NOUN
gujaf-34	55	7	are	be	AUX
gujaf-34	55	8	the	the	DET
gujaf-34	55	9	fees	fee	NOUN
gujaf-34	55	10	perceived	perceive	VERB
gujaf-34	55	11	by	by	ADP
gujaf-34	55	12	the	the	DET
gujaf-34	55	13	auditor	auditor	NOUN
gujaf-34	55	14	for	for	ADP
gujaf-34	55	15	audit	audit	NOUN
gujaf-34	55	16	and	and	CCONJ
gujaf-34	55	17	non	non	ADJ
gujaf-34	55	18	-	-	ADJ
gujaf-34	55	19	audit	audit	ADJ
gujaf-34	55	20	services	service	NOUN
gujaf-34	55	21	and	and	CCONJ
gujaf-34	55	22	the	the	DET
gujaf-34	55	23	length	length	NOUN
gujaf-34	55	24	of	of	ADP
gujaf-34	55	25	the	the	DET
gujaf-34	55	26	auditor	auditor	NOUN
gujaf-34	55	27	–	–	PUNCT
gujaf-34	55	28	client	client	NOUN
gujaf-34	55	29	relationship	relationship	NOUN
gujaf-34	55	30	.	.	PUNCT
gujaf-34	56	1	the	the	DET
gujaf-34	56	2	impaired	impaired	ADJ
gujaf-34	56	3	independence	independence	NOUN
gujaf-34	56	4	of	of	ADP
gujaf-34	56	5	an	an	DET
gujaf-34	56	6	auditor	auditor	NOUN
gujaf-34	56	7	result	result	NOUN
gujaf-34	56	8	in	in	ADP
gujaf-34	56	9	poor	poor	ADJ
gujaf-34	56	10	audit	audit	NOUN
gujaf-34	56	11	quality	quality	NOUN
gujaf-34	56	12	and	and	CCONJ
gujaf-34	56	13	allows	allow	VERB
gujaf-34	56	14	for	for	ADP
gujaf-34	56	15	greater	great	ADJ
gujaf-34	56	16	earnings	earning	NOUN
gujaf-34	56	17	management	management	NOUN
gujaf-34	56	18	and	and	CCONJ
gujaf-34	56	19	lower	low	ADJ
gujaf-34	56	20	earnings	earning	NOUN
gujaf-34	56	21	quality	quality	NOUN
gujaf-34	56	22	(	(	PUNCT
gujaf-34	56	23	okolie	okolie	NOUN
gujaf-34	56	24	,	,	PUNCT
gujaf-34	56	25	2014	2014	NUM
gujaf-34	56	26	)	)	PUNCT
gujaf-34	56	27	.	.	PUNCT
gujaf-34	57	1	auditor	auditor	NOUN
gujaf-34	57	2	’s	’s	PART
gujaf-34	57	3	independence	independence	NOUN
gujaf-34	57	4	may	may	AUX
gujaf-34	57	5	be	be	AUX
gujaf-34	57	6	impaired	impair	VERB
gujaf-34	57	7	by	by	ADP
gujaf-34	57	8	auditor	auditor	NOUN
gujaf-34	57	9	tenure	tenure	NOUN
gujaf-34	57	10	.	.	PUNCT
gujaf-34	58	1	as	as	SCONJ
gujaf-34	58	2	the	the	DET
gujaf-34	58	3	auditor	auditor	PROPN
gujaf-34	58	4	client	client	NOUN
gujaf-34	58	5	relationship	relationship	NOUN
gujaf-34	58	6	lengthens	lengthen	VERB
gujaf-34	58	7	,	,	PUNCT
gujaf-34	58	8	the	the	DET
gujaf-34	58	9	auditor	auditor	NOUN
gujaf-34	58	10	may	may	AUX
gujaf-34	58	11	develop	develop	VERB
gujaf-34	58	12	close	close	ADJ
gujaf-34	58	13	relationship	relationship	NOUN
gujaf-34	58	14	with	with	ADP
gujaf-34	58	15	the	the	DET
gujaf-34	58	16	client	client	NOUN
gujaf-34	58	17	and	and	CCONJ
gujaf-34	58	18	become	become	VERB
gujaf-34	58	19	more	more	ADV
gujaf-34	58	20	likely	likely	ADJ
gujaf-34	58	21	to	to	PART
gujaf-34	58	22	act	act	VERB
gujaf-34	58	23	in	in	ADP
gujaf-34	58	24	favor	favor	NOUN
gujaf-34	58	25	of	of	ADP
gujaf-34	58	26	management	management	NOUN
gujaf-34	58	27	,	,	PUNCT
gujaf-34	58	28	resulting	result	VERB
gujaf-34	58	29	in	in	ADP
gujaf-34	58	30	reduced	reduce	VERB
gujaf-34	58	31	objectivity	objectivity	NOUN
gujaf-34	58	32	and	and	CCONJ
gujaf-34	58	33	audit	audit	NOUN
gujaf-34	58	34	quality	quality	NOUN
gujaf-34	58	35	.	.	PUNCT
gujaf-34	59	1	2.2	2.2	NUM
gujaf-34	59	2	empirical	empirical	ADJ
gujaf-34	59	3	review	review	NOUN
gujaf-34	59	4	johnson	johnson	NOUN
gujaf-34	59	5	and	and	CCONJ
gujaf-34	59	6	waidi	waidi	NOUN
gujaf-34	59	7	(	(	PUNCT
gujaf-34	59	8	2013	2013	NUM
gujaf-34	59	9	)	)	PUNCT
gujaf-34	59	10	investigated	investigate	VERB
gujaf-34	59	11	how	how	SCONJ
gujaf-34	59	12	mandatory	mandatory	ADJ
gujaf-34	59	13	audit	audit	NOUN
gujaf-34	59	14	firm	firm	ADJ
gujaf-34	59	15	rotation	rotation	NOUN
gujaf-34	59	16	rule	rule	NOUN
gujaf-34	59	17	could	could	AUX
gujaf-34	59	18	affect	affect	VERB
gujaf-34	59	19	the	the	DET
gujaf-34	59	20	audit	audit	NOUN
gujaf-34	59	21	quality	quality	NOUN
gujaf-34	59	22	in	in	ADP
gujaf-34	59	23	nigerian	nigerian	ADJ
gujaf-34	59	24	deposit	deposit	NOUN
gujaf-34	59	25	money	money	NOUN
gujaf-34	59	26	banks	bank	NOUN
gujaf-34	59	27	(	(	PUNCT
gujaf-34	59	28	dmbs	dmb	NOUN
gujaf-34	59	29	)	)	PUNCT
gujaf-34	59	30	.	.	PUNCT
gujaf-34	60	1	the	the	DET
gujaf-34	60	2	binary	binary	PROPN
gujaf-34	60	3	logit	logit	PROPN
gujaf-34	60	4	model	model	NOUN
gujaf-34	60	5	(	(	PUNCT
gujaf-34	60	6	blm	blm	NOUN
gujaf-34	60	7	)	)	PUNCT
gujaf-34	60	8	estimation	estimation	NOUN
gujaf-34	60	9	technique	technique	NOUN
gujaf-34	60	10	was	be	AUX
gujaf-34	60	11	used	use	VERB
gujaf-34	60	12	to	to	PART
gujaf-34	60	13	analyze	analyze	VERB
gujaf-34	60	14	the	the	DET
gujaf-34	60	15	gusau	gusau	ADJ
gujaf-34	60	16	journal	journal	NOUN
gujaf-34	60	17	of	of	ADP
gujaf-34	60	18	accounting	accounting	NOUN
gujaf-34	60	19	and	and	CCONJ
gujaf-34	60	20	finance	finance	NOUN
gujaf-34	60	21	,	,	PUNCT
gujaf-34	60	22	vol	vol	NOUN
gujaf-34	60	23	.	.	PUNCT
gujaf-34	61	1	i	i	PRON
gujaf-34	61	2	,	,	PUNCT
gujaf-34	61	3	issue	issue	NOUN
gujaf-34	61	4	2	2	NUM
gujaf-34	61	5	,	,	PUNCT
gujaf-34	61	6	october	october	PROPN
gujaf-34	61	7	,	,	PUNCT
gujaf-34	61	8	2020	2020	NUM
gujaf-34	61	9	5	5	NUM
gujaf-34	61	10	relationship	relationship	NOUN
gujaf-34	61	11	between	between	ADP
gujaf-34	61	12	the	the	DET
gujaf-34	61	13	mandatory	mandatory	ADJ
gujaf-34	61	14	audit	audit	NOUN
gujaf-34	61	15	firm	firm	ADJ
gujaf-34	61	16	rotation	rotation	NOUN
gujaf-34	61	17	and	and	CCONJ
gujaf-34	61	18	audit	audit	NOUN
gujaf-34	61	19	quality	quality	NOUN
gujaf-34	61	20	.	.	PUNCT
gujaf-34	62	1	the	the	DET
gujaf-34	62	2	study	study	NOUN
gujaf-34	62	3	’s	’s	PART
gujaf-34	62	4	results	result	NOUN
gujaf-34	62	5	show	show	VERB
gujaf-34	62	6	that	that	SCONJ
gujaf-34	62	7	mandatory	mandatory	ADJ
gujaf-34	62	8	audit	audit	NOUN
gujaf-34	62	9	firm	firm	ADJ
gujaf-34	62	10	rotation	rotation	NOUN
gujaf-34	62	11	rule	rule	NOUN
gujaf-34	62	12	does	do	AUX
gujaf-34	62	13	not	not	PART
gujaf-34	62	14	affect	affect	VERB
gujaf-34	62	15	the	the	DET
gujaf-34	62	16	audit	audit	NOUN
gujaf-34	62	17	quality	quality	NOUN
gujaf-34	62	18	of	of	ADP
gujaf-34	62	19	deposit	deposit	NOUN
gujaf-34	62	20	money	money	NOUN
gujaf-34	62	21	banks	bank	NOUN
gujaf-34	62	22	(	(	PUNCT
gujaf-34	62	23	dmbs	dmb	NOUN
gujaf-34	62	24	)	)	PUNCT
gujaf-34	62	25	in	in	ADP
gujaf-34	62	26	nigeria	nigeria	PROPN
gujaf-34	62	27	.	.	PUNCT
gujaf-34	63	1	in	in	ADP
gujaf-34	63	2	addition	addition	NOUN
gujaf-34	63	3	,	,	PUNCT
gujaf-34	63	4	most	most	ADJ
gujaf-34	63	5	banks	bank	NOUN
gujaf-34	63	6	have	have	AUX
gujaf-34	63	7	complied	comply	VERB
gujaf-34	63	8	with	with	ADP
gujaf-34	63	9	the	the	DET
gujaf-34	63	10	directives	directive	NOUN
gujaf-34	63	11	of	of	ADP
gujaf-34	63	12	central	central	ADJ
gujaf-34	63	13	bank	bank	PROPN
gujaf-34	63	14	of	of	ADP
gujaf-34	63	15	nigeria	nigeria	PROPN
gujaf-34	63	16	with	with	ADP
gujaf-34	63	17	respect	respect	NOUN
gujaf-34	63	18	to	to	ADP
gujaf-34	63	19	mandatory	mandatory	ADJ
gujaf-34	63	20	rotation	rotation	NOUN
gujaf-34	63	21	of	of	ADP
gujaf-34	63	22	audit	audit	NOUN
gujaf-34	63	23	firm	firm	NOUN
gujaf-34	63	24	after	after	ADP
gujaf-34	63	25	ten	ten	NUM
gujaf-34	63	26	years	year	NOUN
gujaf-34	63	27	.	.	PUNCT
gujaf-34	64	1	ilaboya	ilaboya	NOUN
gujaf-34	64	2	and	and	CCONJ
gujaf-34	64	3	ohiokha	ohiokha	ADJ
gujaf-34	64	4	(	(	PUNCT
gujaf-34	64	5	2014	2014	NUM
gujaf-34	64	6	)	)	PUNCT
gujaf-34	64	7	conducted	conduct	VERB
gujaf-34	64	8	a	a	DET
gujaf-34	64	9	study	study	NOUN
gujaf-34	64	10	that	that	PRON
gujaf-34	64	11	empirically	empirically	ADV
gujaf-34	64	12	examined	examine	VERB
gujaf-34	64	13	the	the	DET
gujaf-34	64	14	impact	impact	NOUN
gujaf-34	64	15	of	of	ADP
gujaf-34	64	16	audit	audit	NOUN
gujaf-34	64	17	firms	firm	NOUN
gujaf-34	64	18	’	'	PUNCT
gujaf-34	64	19	characteristics	characteristic	NOUN
gujaf-34	64	20	on	on	ADP
gujaf-34	64	21	audit	audit	NOUN
gujaf-34	64	22	quality	quality	NOUN
gujaf-34	64	23	.	.	PUNCT
gujaf-34	65	1	they	they	PRON
gujaf-34	65	2	proxied	proxie	VERB
gujaf-34	65	3	the	the	DET
gujaf-34	65	4	dependent	dependent	ADJ
gujaf-34	65	5	variable	variable	NOUN
gujaf-34	65	6	by	by	ADP
gujaf-34	65	7	audit	audit	NOUN
gujaf-34	65	8	quality	quality	NOUN
gujaf-34	65	9	using	use	VERB
gujaf-34	65	10	the	the	DET
gujaf-34	65	11	usual	usual	ADJ
gujaf-34	65	12	dichotomous	dichotomous	ADJ
gujaf-34	65	13	variable	variable	NOUN
gujaf-34	65	14	of	of	ADP
gujaf-34	65	15	1	1	NUM
gujaf-34	65	16	if	if	SCONJ
gujaf-34	65	17	big	big	ADJ
gujaf-34	65	18	4	4	NUM
gujaf-34	65	19	audit	audit	NOUN
gujaf-34	65	20	firm	firm	NOUN
gujaf-34	65	21	and	and	CCONJ
gujaf-34	65	22	0	0	NUM
gujaf-34	65	23	if	if	SCONJ
gujaf-34	65	24	otherwise	otherwise	ADV
gujaf-34	65	25	.	.	PUNCT
gujaf-34	66	1	data	datum	NOUN
gujaf-34	66	2	for	for	ADP
gujaf-34	66	3	the	the	DET
gujaf-34	66	4	study	study	NOUN
gujaf-34	66	5	were	be	AUX
gujaf-34	66	6	sourced	source	VERB
gujaf-34	66	7	from	from	ADP
gujaf-34	66	8	the	the	DET
gujaf-34	66	9	financial	financial	ADJ
gujaf-34	66	10	statements	statement	NOUN
gujaf-34	66	11	of	of	ADP
gujaf-34	66	12	18	18	NUM
gujaf-34	66	13	food	food	NOUN
gujaf-34	66	14	and	and	CCONJ
gujaf-34	66	15	beverage	beverage	NOUN
gujaf-34	66	16	companies	company	NOUN
gujaf-34	66	17	listed	list	VERB
gujaf-34	66	18	on	on	ADP
gujaf-34	66	19	the	the	DET
gujaf-34	66	20	nigerian	nigerian	ADJ
gujaf-34	66	21	stock	stock	NOUN
gujaf-34	66	22	exchange	exchange	NOUN
gujaf-34	66	23	within	within	ADP
gujaf-34	66	24	the	the	DET
gujaf-34	66	25	period	period	NOUN
gujaf-34	66	26	studied	study	VERB
gujaf-34	66	27	(	(	PUNCT
gujaf-34	66	28	2007	2007	NUM
gujaf-34	66	29	-	-	SYM
gujaf-34	66	30	2012	2012	NUM
gujaf-34	66	31	)	)	PUNCT
gujaf-34	66	32	.	.	PUNCT
gujaf-34	67	1	they	they	PRON
gujaf-34	67	2	adopted	adopt	VERB
gujaf-34	67	3	multivariate	multivariate	NOUN
gujaf-34	67	4	regression	regression	NOUN
gujaf-34	67	5	technique	technique	NOUN
gujaf-34	67	6	with	with	ADP
gujaf-34	67	7	emphasis	emphasis	NOUN
gujaf-34	67	8	on	on	ADP
gujaf-34	67	9	logit	logit	PROPN
gujaf-34	67	10	and	and	CCONJ
gujaf-34	67	11	probit	probit	NOUN
gujaf-34	67	12	method	method	NOUN
gujaf-34	67	13	in	in	ADP
gujaf-34	67	14	analyzing	analyze	VERB
gujaf-34	67	15	their	their	PRON
gujaf-34	67	16	data	datum	NOUN
gujaf-34	67	17	for	for	ADP
gujaf-34	67	18	the	the	DET
gujaf-34	67	19	study	study	NOUN
gujaf-34	67	20	.	.	PUNCT
gujaf-34	68	1	their	their	PRON
gujaf-34	68	2	study	study	NOUN
gujaf-34	68	3	revealed	reveal	VERB
gujaf-34	68	4	there	there	PRON
gujaf-34	68	5	is	be	VERB
gujaf-34	68	6	a	a	DET
gujaf-34	68	7	positive	positive	ADJ
gujaf-34	68	8	relationship	relationship	NOUN
gujaf-34	68	9	between	between	ADP
gujaf-34	68	10	firm	firm	ADJ
gujaf-34	68	11	size	size	NOUN
gujaf-34	68	12	,	,	PUNCT
gujaf-34	68	13	board	board	NOUN
gujaf-34	68	14	independence	independence	NOUN
gujaf-34	68	15	and	and	CCONJ
gujaf-34	68	16	audit	audit	NOUN
gujaf-34	68	17	quality	quality	NOUN
gujaf-34	68	18	whereas	whereas	SCONJ
gujaf-34	68	19	there	there	PRON
gujaf-34	68	20	is	be	VERB
gujaf-34	68	21	a	a	DET
gujaf-34	68	22	negative	negative	ADJ
gujaf-34	68	23	relationship	relationship	NOUN
gujaf-34	68	24	between	between	ADP
gujaf-34	68	25	auditor	auditor	NOUN
gujaf-34	68	26	’s	’s	PART
gujaf-34	68	27	independence	independence	NOUN
gujaf-34	68	28	,	,	PUNCT
gujaf-34	68	29	audit	audit	NOUN
gujaf-34	68	30	firm	firm	ADJ
gujaf-34	68	31	size	size	NOUN
gujaf-34	68	32	,	,	PUNCT
gujaf-34	68	33	audit	audit	NOUN
gujaf-34	68	34	tenure	tenure	NOUN
gujaf-34	68	35	and	and	CCONJ
gujaf-34	68	36	audit	audit	NOUN
gujaf-34	68	37	quality	quality	NOUN
gujaf-34	68	38	.	.	PUNCT
gujaf-34	69	1	chijoke	chijoke	PROPN
gujaf-34	69	2	,	,	PUNCT
gujaf-34	69	3	emmanuel	emmanuel	PROPN
gujaf-34	69	4	and	and	CCONJ
gujaf-34	69	5	nosakhare	nosakhare	NOUN
gujaf-34	69	6	(	(	PUNCT
gujaf-34	69	7	2012	2012	NUM
gujaf-34	69	8	)	)	PUNCT
gujaf-34	69	9	,	,	PUNCT
gujaf-34	69	10	examined	examine	VERB
gujaf-34	69	11	the	the	DET
gujaf-34	69	12	relationship	relationship	NOUN
gujaf-34	69	13	between	between	ADP
gujaf-34	69	14	audit	audit	NOUN
gujaf-34	69	15	partner	partner	NOUN
gujaf-34	69	16	tenure	tenure	NOUN
gujaf-34	69	17	and	and	CCONJ
gujaf-34	69	18	audit	audit	NOUN
gujaf-34	69	19	quality	quality	NOUN
gujaf-34	69	20	.	.	PUNCT
gujaf-34	70	1	they	they	PRON
gujaf-34	70	2	used	use	VERB
gujaf-34	70	3	binary	binary	PROPN
gujaf-34	70	4	logit	logit	PROPN
gujaf-34	70	5	model	model	NOUN
gujaf-34	70	6	(	(	PUNCT
gujaf-34	70	7	blm	blm	NOUN
gujaf-34	70	8	)	)	PUNCT
gujaf-34	70	9	estimation	estimation	NOUN
gujaf-34	70	10	technique	technique	NOUN
gujaf-34	70	11	in	in	ADP
gujaf-34	70	12	analyzing	analyze	VERB
gujaf-34	70	13	the	the	DET
gujaf-34	70	14	relationship	relationship	NOUN
gujaf-34	70	15	between	between	ADP
gujaf-34	70	16	the	the	DET
gujaf-34	70	17	tenure	tenure	NOUN
gujaf-34	70	18	of	of	ADP
gujaf-34	70	19	an	an	DET
gujaf-34	70	20	auditor	auditor	NOUN
gujaf-34	70	21	and	and	CCONJ
gujaf-34	70	22	audit	audit	NOUN
gujaf-34	70	23	quality	quality	NOUN
gujaf-34	70	24	.	.	PUNCT
gujaf-34	71	1	their	their	PRON
gujaf-34	71	2	findings	finding	NOUN
gujaf-34	71	3	reveal	reveal	VERB
gujaf-34	71	4	that	that	SCONJ
gujaf-34	71	5	there	there	PRON
gujaf-34	71	6	is	be	VERB
gujaf-34	71	7	a	a	DET
gujaf-34	71	8	negative	negative	ADJ
gujaf-34	71	9	relationship	relationship	NOUN
gujaf-34	71	10	between	between	ADP
gujaf-34	71	11	auditor	auditor	NOUN
gujaf-34	71	12	tenure	tenure	NOUN
gujaf-34	71	13	and	and	CCONJ
gujaf-34	71	14	audit	audit	NOUN
gujaf-34	71	15	quality	quality	NOUN
gujaf-34	71	16	though	though	SCONJ
gujaf-34	71	17	the	the	DET
gujaf-34	71	18	variable	variable	NOUN
gujaf-34	71	19	was	be	AUX
gujaf-34	71	20	not	not	PART
gujaf-34	71	21	significant	significant	ADJ
gujaf-34	71	22	.	.	PUNCT
gujaf-34	72	1	the	the	DET
gujaf-34	72	2	other	other	ADJ
gujaf-34	72	3	explanatory	explanatory	ADJ
gujaf-34	72	4	variables	variable	NOUN
gujaf-34	72	5	(	(	PUNCT
gujaf-34	72	6	roa	roa	PROPN
gujaf-34	72	7	,	,	PUNCT
gujaf-34	72	8	board	board	NOUN
gujaf-34	72	9	independence	independence	NOUN
gujaf-34	72	10	,	,	PUNCT
gujaf-34	72	11	and	and	CCONJ
gujaf-34	72	12	director	director	NOUN
gujaf-34	72	13	ownership	ownership	NOUN
gujaf-34	72	14	and	and	CCONJ
gujaf-34	72	15	board	board	NOUN
gujaf-34	72	16	size	size	NOUN
gujaf-34	72	17	)	)	PUNCT
gujaf-34	72	18	considered	consider	VERB
gujaf-34	72	19	alongside	alongside	ADP
gujaf-34	72	20	auditor	auditor	NOUN
gujaf-34	72	21	tenure	tenure	NOUN
gujaf-34	72	22	were	be	AUX
gujaf-34	72	23	found	find	VERB
gujaf-34	72	24	to	to	PART
gujaf-34	72	25	be	be	AUX
gujaf-34	72	26	inversely	inversely	ADV
gujaf-34	72	27	related	relate	VERB
gujaf-34	72	28	to	to	PART
gujaf-34	72	29	audit	audit	VERB
gujaf-34	72	30	quality	quality	NOUN
gujaf-34	72	31	aside	aside	ADV
gujaf-34	72	32	from	from	ADP
gujaf-34	72	33	returns	return	NOUN
gujaf-34	72	34	on	on	ADP
gujaf-34	72	35	assets	asset	NOUN
gujaf-34	72	36	which	which	PRON
gujaf-34	72	37	exhibited	exhibit	VERB
gujaf-34	72	38	a	a	DET
gujaf-34	72	39	positive	positive	ADJ
gujaf-34	72	40	effect	effect	NOUN
gujaf-34	72	41	.	.	PUNCT
gujaf-34	73	1	similarly	similarly	ADV
gujaf-34	73	2	,	,	PUNCT
gujaf-34	73	3	ojeka	ojeka	PROPN
gujaf-34	73	4	,	,	PUNCT
gujaf-34	73	5	iyoha	iyoha	NOUN
gujaf-34	73	6	and	and	CCONJ
gujaf-34	73	7	asaolu	asaolu	PROPN
gujaf-34	73	8	(	(	PUNCT
gujaf-34	73	9	2015	2015	NUM
gujaf-34	73	10	)	)	PUNCT
gujaf-34	73	11	,	,	PUNCT
gujaf-34	73	12	conducted	conduct	VERB
gujaf-34	73	13	a	a	DET
gujaf-34	73	14	study	study	NOUN
gujaf-34	73	15	which	which	PRON
gujaf-34	73	16	empirically	empirically	ADV
gujaf-34	73	17	investigated	investigate	VERB
gujaf-34	73	18	the	the	DET
gujaf-34	73	19	impact	impact	NOUN
gujaf-34	73	20	of	of	ADP
gujaf-34	73	21	audit	audit	NOUN
gujaf-34	73	22	committee	committee	NOUN
gujaf-34	73	23	financial	financial	ADJ
gujaf-34	73	24	expertise	expertise	NOUN
gujaf-34	73	25	on	on	ADP
gujaf-34	73	26	the	the	DET
gujaf-34	73	27	quality	quality	NOUN
gujaf-34	73	28	of	of	ADP
gujaf-34	73	29	financial	financial	ADJ
gujaf-34	73	30	reporting	reporting	NOUN
gujaf-34	73	31	.	.	PUNCT
gujaf-34	74	1	the	the	DET
gujaf-34	74	2	financial	financial	ADJ
gujaf-34	74	3	reporting	reporting	NOUN
gujaf-34	74	4	quality	quality	NOUN
gujaf-34	74	5	was	be	AUX
gujaf-34	74	6	measured	measure	VERB
gujaf-34	74	7	by	by	ADP
gujaf-34	74	8	reliability	reliability	NOUN
gujaf-34	74	9	(	(	PUNCT
gujaf-34	74	10	total	total	ADJ
gujaf-34	74	11	accrual	accrual	ADJ
gujaf-34	74	12	quality	quality	NOUN
gujaf-34	74	13	)	)	PUNCT
gujaf-34	74	14	and	and	CCONJ
gujaf-34	74	15	relevance	relevance	NOUN
gujaf-34	74	16	(	(	PUNCT
gujaf-34	74	17	audit	audit	NOUN
gujaf-34	74	18	report	report	NOUN
gujaf-34	74	19	lag	lag	NOUN
gujaf-34	74	20	)	)	PUNCT
gujaf-34	74	21	.	.	PUNCT
gujaf-34	75	1	analyses	analysis	NOUN
gujaf-34	75	2	were	be	AUX
gujaf-34	75	3	carried	carry	VERB
gujaf-34	75	4	out	out	ADP
gujaf-34	75	5	using	use	VERB
gujaf-34	75	6	correlation	correlation	NOUN
gujaf-34	75	7	,	,	PUNCT
gujaf-34	75	8	ordinary	ordinary	ADJ
gujaf-34	75	9	least	least	ADV
gujaf-34	75	10	square	square	ADJ
gujaf-34	75	11	and	and	CCONJ
gujaf-34	75	12	panel	panel	NOUN
gujaf-34	75	13	least	least	ADV
gujaf-34	75	14	square	square	ADJ
gujaf-34	75	15	.	.	PUNCT
gujaf-34	76	1	the	the	DET
gujaf-34	76	2	study	study	NOUN
gujaf-34	76	3	found	find	VERB
gujaf-34	76	4	,	,	PUNCT
gujaf-34	76	5	after	after	ADP
gujaf-34	76	6	controlling	control	VERB
gujaf-34	76	7	for	for	ADP
gujaf-34	76	8	firm	firm	ADJ
gujaf-34	76	9	size	size	NOUN
gujaf-34	76	10	,	,	PUNCT
gujaf-34	76	11	audit	audit	NOUN
gujaf-34	76	12	type	type	NOUN
gujaf-34	76	13	,	,	PUNCT
gujaf-34	76	14	age	age	NOUN
gujaf-34	76	15	of	of	ADP
gujaf-34	76	16	firm	firm	NOUN
gujaf-34	76	17	,	,	PUNCT
gujaf-34	76	18	audit	audit	NOUN
gujaf-34	76	19	committee	committee	NOUN
gujaf-34	76	20	meeting	meeting	NOUN
gujaf-34	76	21	and	and	CCONJ
gujaf-34	76	22	audit	audit	NOUN
gujaf-34	76	23	committee	committee	NOUN
gujaf-34	76	24	size	size	NOUN
gujaf-34	76	25	,	,	PUNCT
gujaf-34	76	26	that	that	SCONJ
gujaf-34	76	27	,	,	PUNCT
gujaf-34	76	28	audit	audit	NOUN
gujaf-34	76	29	committee	committee	NOUN
gujaf-34	76	30	financial	financial	ADJ
gujaf-34	76	31	expertise	expertise	NOUN
gujaf-34	76	32	showed	show	VERB
gujaf-34	76	33	a	a	DET
gujaf-34	76	34	negative	negative	ADJ
gujaf-34	76	35	coefficient	coefficient	NOUN
gujaf-34	76	36	for	for	ADP
gujaf-34	76	37	total	total	ADJ
gujaf-34	76	38	accrual	accrual	ADJ
gujaf-34	76	39	quality	quality	NOUN
gujaf-34	76	40	and	and	CCONJ
gujaf-34	76	41	audit	audit	NOUN
gujaf-34	76	42	report	report	NOUN
gujaf-34	76	43	lag	lag	VERB
gujaf-34	76	44	.	.	PUNCT
gujaf-34	77	1	this	this	PRON
gujaf-34	77	2	means	mean	VERB
gujaf-34	77	3	financial	financial	ADJ
gujaf-34	77	4	expertise	expertise	NOUN
gujaf-34	77	5	has	have	VERB
gujaf-34	77	6	a	a	DET
gujaf-34	77	7	positive	positive	ADJ
gujaf-34	77	8	significant	significant	ADJ
gujaf-34	77	9	impact	impact	NOUN
gujaf-34	77	10	on	on	ADP
gujaf-34	77	11	financial	financial	ADJ
gujaf-34	77	12	reporting	reporting	NOUN
gujaf-34	77	13	quality	quality	NOUN
gujaf-34	77	14	in	in	ADP
gujaf-34	77	15	nigeria	nigeria	PROPN
gujaf-34	77	16	.	.	PUNCT
gujaf-34	78	1	gusau	gusau	PROPN
gujaf-34	78	2	journal	journal	PROPN
gujaf-34	78	3	of	of	ADP
gujaf-34	78	4	accounting	accounting	NOUN
gujaf-34	78	5	and	and	CCONJ
gujaf-34	78	6	finance	finance	NOUN
gujaf-34	78	7	,	,	PUNCT
gujaf-34	78	8	vol	vol	NOUN
gujaf-34	78	9	.	.	PUNCT
gujaf-34	79	1	i	i	PRON
gujaf-34	79	2	,	,	PUNCT
gujaf-34	79	3	issue	issue	NOUN
gujaf-34	79	4	2	2	NUM
gujaf-34	79	5	,	,	PUNCT
gujaf-34	79	6	october	october	PROPN
gujaf-34	79	7	,	,	PUNCT
gujaf-34	79	8	2020	2020	NUM
gujaf-34	79	9	6	6	NUM
gujaf-34	79	10	another	another	DET
gujaf-34	79	11	study	study	NOUN
gujaf-34	79	12	by	by	ADP
gujaf-34	79	13	dopuch	dopuch	ADJ
gujaf-34	79	14	,	,	PUNCT
gujaf-34	79	15	king	king	NOUN
gujaf-34	79	16	and	and	CCONJ
gujaf-34	79	17	schwartz	schwartz	PROPN
gujaf-34	79	18	(	(	PUNCT
gujaf-34	79	19	2001	2001	NUM
gujaf-34	79	20	)	)	PUNCT
gujaf-34	79	21	also	also	ADV
gujaf-34	79	22	examined	examine	VERB
gujaf-34	79	23	the	the	DET
gujaf-34	79	24	impact	impact	NOUN
gujaf-34	79	25	of	of	ADP
gujaf-34	79	26	auditor	auditor	NOUN
gujaf-34	79	27	tenure	tenure	NOUN
gujaf-34	79	28	on	on	ADP
gujaf-34	79	29	audit	audit	NOUN
gujaf-34	79	30	quality	quality	NOUN
gujaf-34	79	31	.	.	PUNCT
gujaf-34	80	1	the	the	DET
gujaf-34	80	2	result	result	NOUN
gujaf-34	80	3	is	be	AUX
gujaf-34	80	4	consistent	consistent	ADJ
gujaf-34	80	5	with	with	ADP
gujaf-34	80	6	the	the	DET
gujaf-34	80	7	hypothesis	hypothesis	NOUN
gujaf-34	80	8	that	that	PRON
gujaf-34	80	9	the	the	DET
gujaf-34	80	10	auditor	auditor	NOUN
gujaf-34	80	11	compromises	compromise	VERB
gujaf-34	80	12	his	his	PRON
gujaf-34	80	13	independence	independence	NOUN
gujaf-34	80	14	most	most	ADV
gujaf-34	80	15	often	often	ADV
gujaf-34	80	16	in	in	ADP
gujaf-34	80	17	a	a	DET
gujaf-34	80	18	long	long	ADJ
gujaf-34	80	19	term	term	NOUN
gujaf-34	80	20	auditor	auditor	NOUN
gujaf-34	80	21	contract	contract	NOUN
gujaf-34	80	22	and	and	CCONJ
gujaf-34	80	23	suggests	suggest	VERB
gujaf-34	80	24	that	that	SCONJ
gujaf-34	80	25	after	after	SCONJ
gujaf-34	80	26	all	all	DET
gujaf-34	80	27	auditor	auditor	NOUN
gujaf-34	80	28	tenure	tenure	NOUN
gujaf-34	80	29	may	may	AUX
gujaf-34	80	30	have	have	VERB
gujaf-34	80	31	significant	significant	ADJ
gujaf-34	80	32	effect	effect	NOUN
gujaf-34	80	33	on	on	ADP
gujaf-34	80	34	the	the	DET
gujaf-34	80	35	audit	audit	NOUN
gujaf-34	80	36	quality	quality	NOUN
gujaf-34	80	37	and	and	CCONJ
gujaf-34	80	38	it	it	PRON
gujaf-34	80	39	was	be	AUX
gujaf-34	80	40	tested	test	VERB
gujaf-34	80	41	with	with	ADP
gujaf-34	80	42	regression	regression	NOUN
gujaf-34	80	43	analysis	analysis	NOUN
gujaf-34	80	44	model	model	NOUN
gujaf-34	80	45	.	.	PUNCT
gujaf-34	81	1	vanstraelen	vanstraelen	ADJ
gujaf-34	81	2	(	(	PUNCT
gujaf-34	81	3	2000	2000	NUM
gujaf-34	81	4	)	)	PUNCT
gujaf-34	81	5	examined	examine	VERB
gujaf-34	81	6	the	the	DET
gujaf-34	81	7	effect	effect	NOUN
gujaf-34	81	8	of	of	ADP
gujaf-34	81	9	long	long	ADJ
gujaf-34	81	10	-	-	PUNCT
gujaf-34	81	11	term	term	NOUN
gujaf-34	81	12	audit	audit	NOUN
gujaf-34	81	13	client	client	NOUN
gujaf-34	81	14	relationship	relationship	NOUN
gujaf-34	81	15	on	on	ADP
gujaf-34	81	16	audit	audit	NOUN
gujaf-34	81	17	quality	quality	NOUN
gujaf-34	81	18	.	.	PUNCT
gujaf-34	82	1	the	the	DET
gujaf-34	82	2	external	external	ADJ
gujaf-34	82	3	user	user	NOUN
gujaf-34	82	4	’s	’s	PART
gujaf-34	82	5	perception	perception	NOUN
gujaf-34	82	6	of	of	ADP
gujaf-34	82	7	the	the	DET
gujaf-34	82	8	audit	audit	NOUN
gujaf-34	82	9	report	report	NOUN
gujaf-34	82	10	was	be	AUX
gujaf-34	82	11	used	use	VERB
gujaf-34	82	12	as	as	ADP
gujaf-34	82	13	the	the	DET
gujaf-34	82	14	indicator	indicator	NOUN
gujaf-34	82	15	for	for	ADP
gujaf-34	82	16	quality	quality	NOUN
gujaf-34	82	17	.	.	PUNCT
gujaf-34	83	1	utilizing	utilize	VERB
gujaf-34	83	2	the	the	DET
gujaf-34	83	3	logistic	logistic	ADJ
gujaf-34	83	4	regression	regression	NOUN
gujaf-34	83	5	model	model	NOUN
gujaf-34	83	6	,	,	PUNCT
gujaf-34	83	7	the	the	DET
gujaf-34	83	8	study	study	NOUN
gujaf-34	83	9	’s	’s	PART
gujaf-34	83	10	findings	finding	NOUN
gujaf-34	83	11	show	show	VERB
gujaf-34	83	12	that	that	SCONJ
gujaf-34	83	13	long	long	ADJ
gujaf-34	83	14	-	-	PUNCT
gujaf-34	83	15	term	term	NOUN
gujaf-34	83	16	auditor	auditor	NOUN
gujaf-34	83	17	client	client	NOUN
gujaf-34	83	18	relationship	relationship	NOUN
gujaf-34	83	19	is	be	AUX
gujaf-34	83	20	positively	positively	ADV
gujaf-34	83	21	related	relate	VERB
gujaf-34	83	22	with	with	ADP
gujaf-34	83	23	the	the	DET
gujaf-34	83	24	increased	increase	VERB
gujaf-34	83	25	likelihood	likelihood	NOUN
gujaf-34	83	26	of	of	ADP
gujaf-34	83	27	the	the	DET
gujaf-34	83	28	auditor	auditor	NOUN
gujaf-34	83	29	issuing	issue	VERB
gujaf-34	83	30	an	an	DET
gujaf-34	83	31	unqualified	unqualified	ADJ
gujaf-34	83	32	opinion	opinion	NOUN
gujaf-34	83	33	.	.	PUNCT
gujaf-34	84	1	a	a	DET
gujaf-34	84	2	significant	significant	ADJ
gujaf-34	84	3	difference	difference	NOUN
gujaf-34	84	4	was	be	AUX
gujaf-34	84	5	also	also	ADV
gujaf-34	84	6	found	find	VERB
gujaf-34	84	7	between	between	ADP
gujaf-34	84	8	the	the	DET
gujaf-34	84	9	auditor	auditor	NOUN
gujaf-34	84	10	’s	’s	PART
gujaf-34	84	11	reporting	reporting	NOUN
gujaf-34	84	12	behaviors	behavior	NOUN
gujaf-34	84	13	in	in	ADP
gujaf-34	84	14	the	the	DET
gujaf-34	84	15	first	first	ADJ
gujaf-34	84	16	two	two	NUM
gujaf-34	84	17	years	year	NOUN
gujaf-34	84	18	versus	versus	ADP
gujaf-34	84	19	the	the	DET
gujaf-34	84	20	last	last	ADJ
gujaf-34	84	21	year	year	NOUN
gujaf-34	84	22	of	of	ADP
gujaf-34	84	23	the	the	DET
gujaf-34	84	24	audit	audit	NOUN
gujaf-34	84	25	mandate	mandate	NOUN
gujaf-34	84	26	.	.	PUNCT
gujaf-34	85	1	this	this	PRON
gujaf-34	85	2	implies	imply	VERB
gujaf-34	85	3	that	that	SCONJ
gujaf-34	85	4	auditors	auditor	NOUN
gujaf-34	85	5	are	be	AUX
gujaf-34	85	6	more	more	ADV
gujaf-34	85	7	willing	willing	ADJ
gujaf-34	85	8	to	to	PART
gujaf-34	85	9	issue	issue	VERB
gujaf-34	85	10	an	an	DET
gujaf-34	85	11	unqualified	unqualified	ADJ
gujaf-34	85	12	audit	audit	NOUN
gujaf-34	85	13	report	report	NOUN
gujaf-34	85	14	in	in	ADP
gujaf-34	85	15	the	the	DET
gujaf-34	85	16	first	first	ADJ
gujaf-34	85	17	two	two	NUM
gujaf-34	85	18	years	year	NOUN
gujaf-34	85	19	of	of	ADP
gujaf-34	85	20	their	their	PRON
gujaf-34	85	21	official	official	ADJ
gujaf-34	85	22	mandate	mandate	NOUN
gujaf-34	85	23	than	than	ADP
gujaf-34	85	24	in	in	ADP
gujaf-34	85	25	the	the	DET
gujaf-34	85	26	last	last	ADJ
gujaf-34	85	27	year	year	NOUN
gujaf-34	85	28	of	of	ADP
gujaf-34	85	29	their	their	PRON
gujaf-34	85	30	mandate	mandate	NOUN
gujaf-34	85	31	.	.	PUNCT
gujaf-34	86	1	the	the	DET
gujaf-34	86	2	policy	policy	NOUN
gujaf-34	86	3	implications	implication	NOUN
gujaf-34	86	4	of	of	ADP
gujaf-34	86	5	vanstraelen	vanstraelen	ADJ
gujaf-34	86	6	(	(	PUNCT
gujaf-34	86	7	2000	2000	NUM
gujaf-34	86	8	)	)	PUNCT
gujaf-34	86	9	support	support	VERB
gujaf-34	86	10	mandatory	mandatory	ADJ
gujaf-34	86	11	auditor	auditor	NOUN
gujaf-34	86	12	rotation	rotation	NOUN
gujaf-34	86	13	to	to	PART
gujaf-34	86	14	maintain	maintain	VERB
gujaf-34	86	15	the	the	DET
gujaf-34	86	16	value	value	NOUN
gujaf-34	86	17	of	of	ADP
gujaf-34	86	18	an	an	DET
gujaf-34	86	19	audit	audit	NOUN
gujaf-34	86	20	for	for	ADP
gujaf-34	86	21	the	the	DET
gujaf-34	86	22	external	external	ADJ
gujaf-34	86	23	users	user	NOUN
gujaf-34	86	24	.	.	PUNCT
gujaf-34	87	1	adeniyi	adeniyi	ADV
gujaf-34	87	2	and	and	CCONJ
gujaf-34	87	3	mieseigha	mieseigha	PROPN
gujaf-34	87	4	(	(	PUNCT
gujaf-34	87	5	2013	2013	NUM
gujaf-34	87	6	)	)	PUNCT
gujaf-34	87	7	examined	examine	VERB
gujaf-34	87	8	the	the	DET
gujaf-34	87	9	effect	effect	NOUN
gujaf-34	87	10	of	of	ADP
gujaf-34	87	11	audit	audit	NOUN
gujaf-34	87	12	tenure	tenure	NOUN
gujaf-34	87	13	on	on	ADP
gujaf-34	87	14	audit	audit	NOUN
gujaf-34	87	15	quality	quality	NOUN
gujaf-34	87	16	in	in	ADP
gujaf-34	87	17	nigeria	nigeria	PROPN
gujaf-34	87	18	.	.	PUNCT
gujaf-34	88	1	a	a	DET
gujaf-34	88	2	dummy	dummy	ADJ
gujaf-34	88	3	value	value	NOUN
gujaf-34	88	4	of	of	ADP
gujaf-34	88	5	1	1	NUM
gujaf-34	88	6	was	be	AUX
gujaf-34	88	7	used	use	VERB
gujaf-34	88	8	if	if	SCONJ
gujaf-34	88	9	a	a	DET
gujaf-34	88	10	firm	firm	NOUN
gujaf-34	88	11	employ	employ	VERB
gujaf-34	88	12	the	the	DET
gujaf-34	88	13	services	service	NOUN
gujaf-34	88	14	of	of	ADP
gujaf-34	88	15	any	any	PRON
gujaf-34	88	16	of	of	ADP
gujaf-34	88	17	the	the	DET
gujaf-34	88	18	big	big	ADJ
gujaf-34	88	19	4	4	NUM
gujaf-34	88	20	auditors	auditor	NOUN
gujaf-34	88	21	and	and	CCONJ
gujaf-34	88	22	0	0	NUM
gujaf-34	88	23	if	if	SCONJ
gujaf-34	88	24	otherwise	otherwise	ADV
gujaf-34	88	25	,	,	PUNCT
gujaf-34	88	26	tenure	tenure	NOUN
gujaf-34	88	27	measured	measure	VERB
gujaf-34	88	28	in	in	ADP
gujaf-34	88	29	terms	term	NOUN
gujaf-34	88	30	of	of	ADP
gujaf-34	88	31	number	number	NOUN
gujaf-34	88	32	of	of	ADP
gujaf-34	88	33	years	year	NOUN
gujaf-34	88	34	spent	spend	VERB
gujaf-34	88	35	as	as	ADP
gujaf-34	88	36	auditor	auditor	NOUN
gujaf-34	88	37	for	for	ADP
gujaf-34	88	38	sample	sample	NOUN
gujaf-34	88	39	company	company	NOUN
gujaf-34	88	40	.	.	PUNCT
gujaf-34	89	1	ordinary	ordinary	ADJ
gujaf-34	89	2	least	least	ADJ
gujaf-34	89	3	square	square	NOUN
gujaf-34	89	4	was	be	AUX
gujaf-34	89	5	used	use	VERB
gujaf-34	89	6	and	and	CCONJ
gujaf-34	89	7	their	their	PRON
gujaf-34	89	8	study	study	NOUN
gujaf-34	89	9	revealed	reveal	VERB
gujaf-34	89	10	that	that	SCONJ
gujaf-34	89	11	the	the	DET
gujaf-34	89	12	relationship	relationship	NOUN
gujaf-34	89	13	between	between	ADP
gujaf-34	89	14	tenure	tenure	NOUN
gujaf-34	89	15	and	and	CCONJ
gujaf-34	89	16	audit	audit	NOUN
gujaf-34	89	17	quality	quality	NOUN
gujaf-34	89	18	was	be	AUX
gujaf-34	89	19	observed	observe	VERB
gujaf-34	89	20	to	to	PART
gujaf-34	89	21	be	be	AUX
gujaf-34	89	22	inverse	inverse	ADJ
gujaf-34	89	23	and	and	CCONJ
gujaf-34	89	24	this	this	PRON
gujaf-34	89	25	could	could	AUX
gujaf-34	89	26	stimulate	stimulate	VERB
gujaf-34	89	27	the	the	DET
gujaf-34	89	28	discourse	discourse	NOUN
gujaf-34	89	29	on	on	ADP
gujaf-34	89	30	the	the	DET
gujaf-34	89	31	wisdom	wisdom	NOUN
gujaf-34	89	32	of	of	ADP
gujaf-34	89	33	changing	change	VERB
gujaf-34	89	34	auditors	auditor	NOUN
gujaf-34	89	35	after	after	ADP
gujaf-34	89	36	a	a	DET
gujaf-34	89	37	period	period	NOUN
gujaf-34	89	38	of	of	ADP
gujaf-34	89	39	time	time	NOUN
gujaf-34	89	40	as	as	SCONJ
gujaf-34	89	41	it	it	PRON
gujaf-34	89	42	may	may	AUX
gujaf-34	89	43	be	be	AUX
gujaf-34	89	44	effective	effective	ADJ
gujaf-34	89	45	at	at	ADP
gujaf-34	89	46	increasing	increase	VERB
gujaf-34	89	47	the	the	DET
gujaf-34	89	48	level	level	NOUN
gujaf-34	89	49	of	of	ADP
gujaf-34	89	50	audit	audit	NOUN
gujaf-34	89	51	quality	quality	NOUN
gujaf-34	89	52	.	.	PUNCT
gujaf-34	90	1	for	for	ADP
gujaf-34	90	2	the	the	DET
gujaf-34	90	3	other	other	ADJ
gujaf-34	90	4	variables	variable	NOUN
gujaf-34	90	5	examined	examine	VERB
gujaf-34	90	6	alongside	alongside	ADP
gujaf-34	90	7	tenure	tenure	NOUN
gujaf-34	90	8	such	such	ADJ
gujaf-34	90	9	as	as	ADP
gujaf-34	90	10	board	board	NOUN
gujaf-34	90	11	size	size	NOUN
gujaf-34	90	12	,	,	PUNCT
gujaf-34	90	13	board	board	NOUN
gujaf-34	90	14	independence	independence	NOUN
gujaf-34	90	15	and	and	CCONJ
gujaf-34	90	16	director	director	NOUN
gujaf-34	90	17	ownership	ownership	NOUN
gujaf-34	90	18	which	which	PRON
gujaf-34	90	19	are	be	AUX
gujaf-34	90	20	all	all	PRON
gujaf-34	90	21	proxy	proxy	NOUN
gujaf-34	90	22	of	of	ADP
gujaf-34	90	23	the	the	DET
gujaf-34	90	24	corporate	corporate	ADJ
gujaf-34	90	25	governance	governance	NOUN
gujaf-34	90	26	were	be	AUX
gujaf-34	90	27	found	find	VERB
gujaf-34	90	28	to	to	PART
gujaf-34	90	29	be	be	AUX
gujaf-34	90	30	inversely	inversely	ADV
gujaf-34	90	31	related	relate	VERB
gujaf-34	90	32	with	with	ADP
gujaf-34	90	33	audit	audit	NOUN
gujaf-34	90	34	quality	quality	NOUN
gujaf-34	90	35	.	.	PUNCT
gujaf-34	91	1	their	their	PRON
gujaf-34	91	2	study	study	NOUN
gujaf-34	91	3	further	far	ADV
gujaf-34	91	4	revealed	reveal	VERB
gujaf-34	91	5	that	that	SCONJ
gujaf-34	91	6	return	return	NOUN
gujaf-34	91	7	on	on	ADP
gujaf-34	91	8	assets	asset	NOUN
gujaf-34	91	9	have	have	AUX
gujaf-34	91	10	also	also	ADV
gujaf-34	91	11	be	be	AUX
gujaf-34	91	12	seen	see	VERB
gujaf-34	91	13	to	to	PART
gujaf-34	91	14	be	be	AUX
gujaf-34	91	15	in	in	ADP
gujaf-34	91	16	line	line	NOUN
gujaf-34	91	17	with	with	ADP
gujaf-34	91	18	prior	prior	ADJ
gujaf-34	91	19	studies	study	NOUN
gujaf-34	91	20	while	while	SCONJ
gujaf-34	91	21	that	that	PRON
gujaf-34	91	22	of	of	ADP
gujaf-34	91	23	company	company	NOUN
gujaf-34	91	24	size	size	NOUN
gujaf-34	91	25	is	be	AUX
gujaf-34	91	26	at	at	ADP
gujaf-34	91	27	variance	variance	NOUN
gujaf-34	91	28	with	with	ADP
gujaf-34	91	29	prior	prior	ADJ
gujaf-34	91	30	study	study	NOUN
gujaf-34	91	31	.	.	PUNCT
gujaf-34	92	1	also	also	ADV
gujaf-34	92	2	,	,	PUNCT
gujaf-34	92	3	apedzan	apedzan	ADJ
gujaf-34	92	4	(	(	PUNCT
gujaf-34	92	5	2013	2013	NUM
gujaf-34	92	6	)	)	PUNCT
gujaf-34	92	7	investigated	investigate	VERB
gujaf-34	92	8	mandatory	mandatory	ADJ
gujaf-34	92	9	audit	audit	NOUN
gujaf-34	92	10	firm	firm	ADJ
gujaf-34	92	11	rotation	rotation	NOUN
gujaf-34	92	12	and	and	CCONJ
gujaf-34	92	13	auditor	auditor	NOUN
gujaf-34	92	14	independence	independence	NOUN
gujaf-34	92	15	:	:	PUNCT
gujaf-34	92	16	empirical	empirical	ADJ
gujaf-34	92	17	evidence	evidence	NOUN
gujaf-34	92	18	from	from	ADP
gujaf-34	92	19	nigerian	nigerian	ADJ
gujaf-34	92	20	listed	list	VERB
gujaf-34	92	21	banks	bank	NOUN
gujaf-34	92	22	.	.	PUNCT
gujaf-34	93	1	the	the	DET
gujaf-34	93	2	research	research	NOUN
gujaf-34	93	3	employs	employ	VERB
gujaf-34	93	4	cross	cross	VERB
gujaf-34	93	5	sectional	sectional	ADJ
gujaf-34	93	6	research	research	NOUN
gujaf-34	93	7	design	design	NOUN
gujaf-34	93	8	to	to	PART
gujaf-34	93	9	gather	gather	VERB
gujaf-34	93	10	panel	panel	NOUN
gujaf-34	93	11	data	datum	NOUN
gujaf-34	93	12	from	from	ADP
gujaf-34	93	13	mega	mega	ADJ
gujaf-34	93	14	money	money	NOUN
gujaf-34	93	15	deposit	deposit	NOUN
gujaf-34	93	16	banks	bank	NOUN
gujaf-34	93	17	in	in	ADP
gujaf-34	93	18	nigeria	nigeria	PROPN
gujaf-34	93	19	using	use	VERB
gujaf-34	93	20	multivariate	multivariate	NOUN
gujaf-34	93	21	logistic	logistic	ADJ
gujaf-34	93	22	regression	regression	NOUN
gujaf-34	93	23	as	as	ADP
gujaf-34	93	24	method	method	NOUN
gujaf-34	93	25	of	of	ADP
gujaf-34	93	26	analysis	analysis	NOUN
gujaf-34	93	27	.	.	PUNCT
gujaf-34	94	1	the	the	DET
gujaf-34	94	2	research	research	NOUN
gujaf-34	94	3	found	find	VERB
gujaf-34	94	4	that	that	SCONJ
gujaf-34	94	5	there	there	PRON
gujaf-34	94	6	is	be	VERB
gujaf-34	94	7	no	no	DET
gujaf-34	94	8	significant	significant	ADJ
gujaf-34	94	9	relationship	relationship	NOUN
gujaf-34	94	10	between	between	ADP
gujaf-34	94	11	audit	audit	NOUN
gujaf-34	94	12	firm	firm	ADJ
gujaf-34	94	13	rotation	rotation	NOUN
gujaf-34	94	14	and	and	CCONJ
gujaf-34	94	15	auditor	auditor	NOUN
gujaf-34	94	16	independence	independence	NOUN
gujaf-34	94	17	.	.	PUNCT
gujaf-34	95	1	gusau	gusau	ADJ
gujaf-34	95	2	journal	journal	PROPN
gujaf-34	95	3	of	of	ADP
gujaf-34	95	4	accounting	accounting	NOUN
gujaf-34	95	5	and	and	CCONJ
gujaf-34	95	6	finance	finance	NOUN
gujaf-34	95	7	,	,	PUNCT
gujaf-34	95	8	vol	vol	NOUN
gujaf-34	95	9	.	.	PUNCT
gujaf-34	96	1	i	i	PRON
gujaf-34	96	2	,	,	PUNCT
gujaf-34	96	3	issue	issue	NOUN
gujaf-34	96	4	2	2	NUM
gujaf-34	96	5	,	,	PUNCT
gujaf-34	96	6	october	october	PROPN
gujaf-34	96	7	,	,	PUNCT
gujaf-34	96	8	2020	2020	NUM
gujaf-34	96	9	7	7	NUM
gujaf-34	96	10	dandago	dandago	NOUN
gujaf-34	96	11	and	and	CCONJ
gujaf-34	96	12	rufai	rufai	NOUN
gujaf-34	96	13	(	(	PUNCT
gujaf-34	96	14	2014	2014	NUM
gujaf-34	96	15	)	)	PUNCT
gujaf-34	96	16	investigagted	investigagte	VERB
gujaf-34	96	17	the	the	DET
gujaf-34	96	18	quality	quality	NOUN
gujaf-34	96	19	of	of	ADP
gujaf-34	96	20	audited	audit	VERB
gujaf-34	96	21	financial	financial	ADJ
gujaf-34	96	22	statements	statement	NOUN
gujaf-34	96	23	of	of	ADP
gujaf-34	96	24	deposit	deposit	NOUN
gujaf-34	96	25	money	money	NOUN
gujaf-34	96	26	banks	bank	NOUN
gujaf-34	96	27	(	(	PUNCT
gujaf-34	96	28	dmbs	dmb	NOUN
gujaf-34	96	29	)	)	PUNCT
gujaf-34	96	30	in	in	ADP
gujaf-34	96	31	nigeria	nigeria	PROPN
gujaf-34	96	32	,	,	PUNCT
gujaf-34	96	33	with	with	ADP
gujaf-34	96	34	a	a	DET
gujaf-34	96	35	view	view	NOUN
gujaf-34	96	36	to	to	ADP
gujaf-34	96	37	assessing	assess	VERB
gujaf-34	96	38	the	the	DET
gujaf-34	96	39	independence	independence	NOUN
gujaf-34	96	40	of	of	ADP
gujaf-34	96	41	an	an	DET
gujaf-34	96	42	auditor	auditor	NOUN
gujaf-34	96	43	and	and	CCONJ
gujaf-34	96	44	the	the	DET
gujaf-34	96	45	level	level	NOUN
gujaf-34	96	46	of	of	ADP
gujaf-34	96	47	compliance	compliance	NOUN
gujaf-34	96	48	to	to	PART
gujaf-34	96	49	audit	audit	VERB
gujaf-34	96	50	guidelines	guideline	NOUN
gujaf-34	96	51	and	and	CCONJ
gujaf-34	96	52	how	how	SCONJ
gujaf-34	96	53	those	those	DET
gujaf-34	96	54	guidelines	guideline	NOUN
gujaf-34	96	55	affect	affect	VERB
gujaf-34	96	56	the	the	DET
gujaf-34	96	57	quality	quality	NOUN
gujaf-34	96	58	of	of	ADP
gujaf-34	96	59	audited	audit	VERB
gujaf-34	96	60	financial	financial	ADJ
gujaf-34	96	61	statements	statement	NOUN
gujaf-34	96	62	of	of	ADP
gujaf-34	96	63	deposit	deposit	NOUN
gujaf-34	96	64	money	money	NOUN
gujaf-34	96	65	banks	bank	NOUN
gujaf-34	96	66	in	in	ADP
gujaf-34	96	67	nigeria	nigeria	PROPN
gujaf-34	96	68	.	.	PUNCT
gujaf-34	97	1	simple	simple	ADJ
gujaf-34	97	2	percentage	percentage	NOUN
gujaf-34	97	3	was	be	AUX
gujaf-34	97	4	used	use	VERB
gujaf-34	97	5	for	for	ADP
gujaf-34	97	6	data	datum	NOUN
gujaf-34	97	7	analysis	analysis	NOUN
gujaf-34	97	8	,	,	PUNCT
gujaf-34	97	9	while	while	SCONJ
gujaf-34	97	10	analysis	analysis	NOUN
gujaf-34	97	11	of	of	ADP
gujaf-34	97	12	variance	variance	NOUN
gujaf-34	97	13	(	(	PUNCT
gujaf-34	97	14	anova	anova	PROPN
gujaf-34	97	15	)	)	PUNCT
gujaf-34	97	16	was	be	AUX
gujaf-34	97	17	employed	employ	VERB
gujaf-34	97	18	to	to	PART
gujaf-34	97	19	test	test	VERB
gujaf-34	97	20	the	the	DET
gujaf-34	97	21	hypotheses	hypothesis	NOUN
gujaf-34	97	22	.	.	PUNCT
gujaf-34	98	1	the	the	DET
gujaf-34	98	2	study	study	NOUN
gujaf-34	98	3	concludes	conclude	VERB
gujaf-34	98	4	that	that	SCONJ
gujaf-34	98	5	consistency	consistency	NOUN
gujaf-34	98	6	and	and	CCONJ
gujaf-34	98	7	reliability	reliability	NOUN
gujaf-34	98	8	can	can	AUX
gujaf-34	98	9	be	be	AUX
gujaf-34	98	10	absolutely	absolutely	ADV
gujaf-34	98	11	achieved	achieve	VERB
gujaf-34	98	12	if	if	SCONJ
gujaf-34	98	13	external	external	ADJ
gujaf-34	98	14	auditors	auditor	NOUN
gujaf-34	98	15	are	be	AUX
gujaf-34	98	16	independently	independently	ADV
gujaf-34	98	17	auditing	audit	VERB
gujaf-34	98	18	financial	financial	ADJ
gujaf-34	98	19	statements	statement	NOUN
gujaf-34	98	20	of	of	ADP
gujaf-34	98	21	money	money	NOUN
gujaf-34	98	22	deposit	deposit	NOUN
gujaf-34	98	23	banks	bank	NOUN
gujaf-34	98	24	based	base	VERB
gujaf-34	98	25	purely	purely	ADV
gujaf-34	98	26	on	on	ADP
gujaf-34	98	27	the	the	DET
gujaf-34	98	28	established	establish	VERB
gujaf-34	98	29	auditing	auditing	NOUN
gujaf-34	98	30	standards	standard	NOUN
gujaf-34	98	31	and	and	CCONJ
gujaf-34	98	32	guidelines	guideline	NOUN
gujaf-34	98	33	.	.	PUNCT
gujaf-34	99	1	finally	finally	ADV
gujaf-34	99	2	,	,	PUNCT
gujaf-34	99	3	onyekwelu	onyekwelu	NOUN
gujaf-34	99	4	and	and	CCONJ
gujaf-34	99	5	ugwuanyi	ugwuanyi	PROPN
gujaf-34	99	6	(	(	PUNCT
gujaf-34	99	7	2014	2014	NUM
gujaf-34	99	8	)	)	PUNCT
gujaf-34	99	9	examined	examine	VERB
gujaf-34	99	10	the	the	DET
gujaf-34	99	11	effects	effect	NOUN
gujaf-34	99	12	of	of	ADP
gujaf-34	99	13	external	external	ADJ
gujaf-34	99	14	auditing	auditing	NOUN
gujaf-34	99	15	in	in	ADP
gujaf-34	99	16	the	the	DET
gujaf-34	99	17	growth	growth	NOUN
gujaf-34	99	18	of	of	ADP
gujaf-34	99	19	banking	banking	NOUN
gujaf-34	99	20	business	business	NOUN
gujaf-34	99	21	in	in	ADP
gujaf-34	99	22	nigeria	nigeria	PROPN
gujaf-34	99	23	with	with	ADP
gujaf-34	99	24	special	special	ADJ
gujaf-34	99	25	emphasis	emphasis	NOUN
gujaf-34	99	26	on	on	ADP
gujaf-34	99	27	his	his	PRON
gujaf-34	99	28	relevance	relevance	NOUN
gujaf-34	99	29	to	to	ADP
gujaf-34	99	30	deposit	deposit	NOUN
gujaf-34	99	31	mobilization	mobilization	NOUN
gujaf-34	99	32	.	.	PUNCT
gujaf-34	100	1	data	datum	NOUN
gujaf-34	100	2	were	be	AUX
gujaf-34	100	3	analyzed	analyze	VERB
gujaf-34	100	4	using	use	VERB
gujaf-34	100	5	the	the	DET
gujaf-34	100	6	chisquare	chisquare	NOUN
gujaf-34	100	7	and	and	CCONJ
gujaf-34	100	8	z	z	NOUN
gujaf-34	100	9	-	-	PUNCT
gujaf-34	100	10	test	test	NOUN
gujaf-34	100	11	and	and	CCONJ
gujaf-34	100	12	findings	finding	NOUN
gujaf-34	100	13	of	of	ADP
gujaf-34	100	14	the	the	DET
gujaf-34	100	15	study	study	NOUN
gujaf-34	100	16	indicate	indicate	VERB
gujaf-34	100	17	that	that	SCONJ
gujaf-34	100	18	external	external	ADJ
gujaf-34	100	19	auditors	auditor	NOUN
gujaf-34	100	20	contribute	contribute	VERB
gujaf-34	100	21	significantly	significantly	ADV
gujaf-34	100	22	to	to	ADP
gujaf-34	100	23	the	the	DET
gujaf-34	100	24	growth	growth	NOUN
gujaf-34	100	25	of	of	ADP
gujaf-34	100	26	the	the	DET
gujaf-34	100	27	deposits	deposit	NOUN
gujaf-34	100	28	as	as	SCONJ
gujaf-34	100	29	their	their	PRON
gujaf-34	100	30	assurance	assurance	NOUN
gujaf-34	100	31	functions	function	NOUN
gujaf-34	100	32	and	and	CCONJ
gujaf-34	100	33	reports	report	NOUN
gujaf-34	100	34	encourage	encourage	VERB
gujaf-34	100	35	the	the	DET
gujaf-34	100	36	depositors	depositor	NOUN
gujaf-34	100	37	and	and	CCONJ
gujaf-34	100	38	other	other	ADJ
gujaf-34	100	39	stakeholders	stakeholder	NOUN
gujaf-34	100	40	to	to	PART
gujaf-34	100	41	grow	grow	VERB
gujaf-34	100	42	their	their	PRON
gujaf-34	100	43	deposits	deposit	NOUN
gujaf-34	100	44	in	in	ADP
gujaf-34	100	45	the	the	DET
gujaf-34	100	46	banking	banking	NOUN
gujaf-34	100	47	sector	sector	NOUN
gujaf-34	100	48	.	.	PUNCT
gujaf-34	101	1	however	however	ADV
gujaf-34	101	2	,	,	PUNCT
gujaf-34	101	3	any	any	DET
gujaf-34	101	4	report	report	NOUN
gujaf-34	101	5	that	that	PRON
gujaf-34	101	6	is	be	AUX
gujaf-34	101	7	negative	negative	ADJ
gujaf-34	101	8	usually	usually	ADV
gujaf-34	101	9	triggers	trigger	VERB
gujaf-34	101	10	off	off	ADP
gujaf-34	101	11	panic	panic	NOUN
gujaf-34	101	12	among	among	ADP
gujaf-34	101	13	depositors	depositor	NOUN
gujaf-34	101	14	.	.	PUNCT
gujaf-34	102	1	the	the	DET
gujaf-34	102	2	study	study	NOUN
gujaf-34	102	3	considers	consider	VERB
gujaf-34	102	4	three	three	NUM
gujaf-34	102	5	major	major	ADJ
gujaf-34	102	6	theoretical	theoretical	ADJ
gujaf-34	102	7	strands	strand	NOUN
gujaf-34	102	8	of	of	ADP
gujaf-34	102	9	arguments	argument	NOUN
gujaf-34	102	10	to	to	ADP
gujaf-34	102	11	either	either	CCONJ
gujaf-34	102	12	substantiate	substantiate	VERB
gujaf-34	102	13	or	or	CCONJ
gujaf-34	102	14	refute	refute	VERB
gujaf-34	102	15	the	the	DET
gujaf-34	102	16	rationale	rationale	NOUN
gujaf-34	102	17	for	for	ADP
gujaf-34	102	18	auditors	auditor	NOUN
gujaf-34	102	19	’	’	PART
gujaf-34	102	20	independence	independence	NOUN
gujaf-34	102	21	and	and	CCONJ
gujaf-34	102	22	audit	audit	NOUN
gujaf-34	102	23	quality	quality	NOUN
gujaf-34	102	24	of	of	ADP
gujaf-34	102	25	deposit	deposit	NOUN
gujaf-34	102	26	money	money	NOUN
gujaf-34	102	27	banks	bank	NOUN
gujaf-34	102	28	in	in	ADP
gujaf-34	102	29	nigeria	nigeria	PROPN
gujaf-34	102	30	,	,	PUNCT
gujaf-34	102	31	namely	namely	ADV
gujaf-34	102	32	;	;	PUNCT
gujaf-34	102	33	the	the	DET
gujaf-34	102	34	policeman	policeman	PROPN
gujaf-34	102	35	theory	theory	NOUN
gujaf-34	102	36	,	,	PUNCT
gujaf-34	102	37	theory	theory	NOUN
gujaf-34	102	38	of	of	ADP
gujaf-34	102	39	inspired	inspire	VERB
gujaf-34	102	40	confidence	confidence	NOUN
gujaf-34	102	41	and	and	CCONJ
gujaf-34	102	42	the	the	DET
gujaf-34	102	43	lending	lending	NOUN
gujaf-34	102	44	credibility	credibility	NOUN
gujaf-34	102	45	theory	theory	NOUN
gujaf-34	102	46	.	.	PUNCT
gujaf-34	103	1	the	the	DET
gujaf-34	103	2	policeman	policeman	PROPN
gujaf-34	103	3	theory	theory	NOUN
gujaf-34	103	4	was	be	AUX
gujaf-34	103	5	the	the	DET
gujaf-34	103	6	most	most	ADV
gujaf-34	103	7	widely	widely	ADV
gujaf-34	103	8	held	hold	VERB
gujaf-34	103	9	theory	theory	NOUN
gujaf-34	103	10	on	on	ADP
gujaf-34	103	11	auditing	auditing	NOUN
gujaf-34	103	12	until	until	ADP
gujaf-34	103	13	the	the	DET
gujaf-34	103	14	1940s	1940	NOUN
gujaf-34	103	15	.	.	PUNCT
gujaf-34	104	1	it	it	PRON
gujaf-34	104	2	is	be	AUX
gujaf-34	104	3	theory	theory	NOUN
gujaf-34	104	4	based	base	VERB
gujaf-34	104	5	on	on	ADP
gujaf-34	104	6	public	public	ADJ
gujaf-34	104	7	perception	perception	NOUN
gujaf-34	104	8	and	and	CCONJ
gujaf-34	104	9	suggests	suggest	VERB
gujaf-34	104	10	that	that	SCONJ
gujaf-34	104	11	the	the	DET
gujaf-34	104	12	auditor	auditor	NOUN
gujaf-34	104	13	’s	’s	PART
gujaf-34	104	14	work	work	NOUN
gujaf-34	104	15	is	be	AUX
gujaf-34	104	16	similar	similar	ADJ
gujaf-34	104	17	to	to	ADP
gujaf-34	104	18	a	a	DET
gujaf-34	104	19	policeman	policeman	NOUN
gujaf-34	104	20	’s	’s	PART
gujaf-34	104	21	work	work	NOUN
gujaf-34	104	22	,	,	PUNCT
gujaf-34	104	23	because	because	SCONJ
gujaf-34	104	24	the	the	DET
gujaf-34	104	25	auditor	auditor	NOUN
gujaf-34	104	26	focuses	focus	VERB
gujaf-34	104	27	on	on	ADP
gujaf-34	104	28	preventing	prevent	VERB
gujaf-34	104	29	and	and	CCONJ
gujaf-34	104	30	detecting	detect	VERB
gujaf-34	104	31	frauds	fraud	NOUN
gujaf-34	104	32	(	(	PUNCT
gujaf-34	104	33	hayes	hayes	PROPN
gujaf-34	104	34	,	,	PUNCT
gujaf-34	104	35	schilder	schilder	PROPN
gujaf-34	104	36	,	,	PUNCT
gujaf-34	104	37	dassen	dassen	PROPN
gujaf-34	104	38	&	&	CCONJ
gujaf-34	104	39	wallage	wallage	NOUN
gujaf-34	104	40	,	,	PUNCT
gujaf-34	104	41	1999	1999	NUM
gujaf-34	104	42	)	)	PUNCT
gujaf-34	104	43	.	.	PUNCT
gujaf-34	105	1	this	this	DET
gujaf-34	105	2	way	way	NOUN
gujaf-34	105	3	of	of	ADP
gujaf-34	105	4	thinking	thinking	NOUN
gujaf-34	105	5	led	lead	VERB
gujaf-34	105	6	to	to	ADP
gujaf-34	105	7	an	an	DET
gujaf-34	105	8	expectation	expectation	NOUN
gujaf-34	105	9	gap	gap	NOUN
gujaf-34	105	10	regarding	regard	VERB
gujaf-34	105	11	the	the	DET
gujaf-34	105	12	work	work	NOUN
gujaf-34	105	13	tasks	task	NOUN
gujaf-34	105	14	of	of	ADP
gujaf-34	105	15	the	the	DET
gujaf-34	105	16	auditor	auditor	NOUN
gujaf-34	105	17	.	.	PUNCT
gujaf-34	106	1	however	however	ADV
gujaf-34	106	2	,	,	PUNCT
gujaf-34	106	3	in	in	ADP
gujaf-34	106	4	the	the	DET
gujaf-34	106	5	1940s	1940	NOUN
gujaf-34	106	6	the	the	DET
gujaf-34	106	7	new	new	ADJ
gujaf-34	106	8	line	line	NOUN
gujaf-34	106	9	of	of	ADP
gujaf-34	106	10	thinking	thinking	NOUN
gujaf-34	106	11	was	be	AUX
gujaf-34	106	12	that	that	SCONJ
gujaf-34	106	13	an	an	DET
gujaf-34	106	14	auditor	auditor	NOUN
gujaf-34	106	15	’s	’s	PART
gujaf-34	106	16	job	job	NOUN
gujaf-34	106	17	was	be	AUX
gujaf-34	106	18	to	to	PART
gujaf-34	106	19	verify	verify	VERB
gujaf-34	106	20	if	if	SCONJ
gujaf-34	106	21	the	the	DET
gujaf-34	106	22	financial	financial	ADJ
gujaf-34	106	23	statements	statement	NOUN
gujaf-34	106	24	submitted	submit	VERB
gujaf-34	106	25	was	be	AUX
gujaf-34	106	26	disclosed	disclose	VERB
gujaf-34	106	27	in	in	ADP
gujaf-34	106	28	a	a	DET
gujaf-34	106	29	true	true	ADJ
gujaf-34	106	30	and	and	CCONJ
gujaf-34	106	31	fair	fair	ADJ
gujaf-34	106	32	way	way	NOUN
gujaf-34	106	33	,	,	PUNCT
gujaf-34	106	34	which	which	PRON
gujaf-34	106	35	leads	lead	VERB
gujaf-34	106	36	to	to	ADP
gujaf-34	106	37	a	a	DET
gujaf-34	106	38	rejection	rejection	NOUN
gujaf-34	106	39	of	of	ADP
gujaf-34	106	40	the	the	DET
gujaf-34	106	41	policeman	policeman	NOUN
gujaf-34	106	42	theory	theory	NOUN
gujaf-34	106	43	.	.	PUNCT
gujaf-34	107	1	however	however	ADV
gujaf-34	107	2	,	,	PUNCT
gujaf-34	107	3	recent	recent	ADJ
gujaf-34	107	4	accounting	accounting	NOUN
gujaf-34	107	5	frauds	fraud	NOUN
gujaf-34	107	6	,	,	PUNCT
gujaf-34	107	7	such	such	ADJ
gujaf-34	107	8	as	as	ADP
gujaf-34	107	9	the	the	DET
gujaf-34	107	10	enron	enron	PROPN
gujaf-34	107	11	scandal	scandal	NOUN
gujaf-34	107	12	,	,	PUNCT
gujaf-34	107	13	have	have	AUX
gujaf-34	107	14	resulted	result	VERB
gujaf-34	107	15	in	in	ADP
gujaf-34	107	16	careful	careful	ADJ
gujaf-34	107	17	reconsideration	reconsideration	NOUN
gujaf-34	107	18	of	of	ADP
gujaf-34	107	19	this	this	DET
gujaf-34	107	20	theory	theory	NOUN
gujaf-34	107	21	.	.	PUNCT
gujaf-34	108	1	nowadays	nowadays	ADV
gujaf-34	108	2	,	,	PUNCT
gujaf-34	108	3	it	it	PRON
gujaf-34	108	4	is	be	AUX
gujaf-34	108	5	debated	debate	VERB
gujaf-34	108	6	what	what	PRON
gujaf-34	108	7	the	the	DET
gujaf-34	108	8	auditor	auditor	NOUN
gujaf-34	108	9	’s	’s	PART
gujaf-34	108	10	responsibility	responsibility	NOUN
gujaf-34	108	11	is	be	AUX
gujaf-34	108	12	when	when	SCONJ
gujaf-34	108	13	it	it	PRON
gujaf-34	108	14	comes	come	VERB
gujaf-34	108	15	to	to	ADP
gujaf-34	108	16	accounting	accounting	NOUN
gujaf-34	108	17	frauds	fraud	NOUN
gujaf-34	108	18	;	;	PUNCT
gujaf-34	108	19	which	which	PRON
gujaf-34	108	20	yet	yet	ADV
gujaf-34	108	21	again	again	ADV
gujaf-34	108	22	has	have	AUX
gujaf-34	108	23	lead	lead	VERB
gujaf-34	108	24	back	back	ADV
gujaf-34	108	25	to	to	ADP
gujaf-34	108	26	the	the	DET
gujaf-34	108	27	policeman	policeman	NOUN
gujaf-34	108	28	theory	theory	NOUN
gujaf-34	108	29	because	because	SCONJ
gujaf-34	108	30	it	it	PRON
gujaf-34	108	31	is	be	AUX
gujaf-34	108	32	based	base	VERB
gujaf-34	108	33	on	on	ADP
gujaf-34	108	34	basic	basic	ADJ
gujaf-34	108	35	public	public	ADJ
gujaf-34	108	36	perception	perception	NOUN
gujaf-34	108	37	and	and	CCONJ
gujaf-34	108	38	also	also	ADV
gujaf-34	108	39	a	a	DET
gujaf-34	108	40	simple	simple	ADJ
gujaf-34	108	41	explanation	explanation	NOUN
gujaf-34	108	42	of	of	ADP
gujaf-34	108	43	the	the	DET
gujaf-34	108	44	demand	demand	NOUN
gujaf-34	108	45	for	for	ADP
gujaf-34	108	46	audit	audit	NOUN
gujaf-34	108	47	services	service	NOUN
gujaf-34	108	48	(	(	PUNCT
gujaf-34	108	49	hayes	hayes	PROPN
gujaf-34	108	50	,	,	PUNCT
gujaf-34	108	51	wallage	wallage	NOUN
gujaf-34	108	52	&	&	CCONJ
gujaf-34	108	53	görtemaker	görtemaker	PROPN
gujaf-34	108	54	2014	2014	NUM
gujaf-34	108	55	)	)	PUNCT
gujaf-34	108	56	.	.	PUNCT
gujaf-34	109	1	gusau	gusau	PROPN
gujaf-34	109	2	journal	journal	PROPN
gujaf-34	109	3	of	of	ADP
gujaf-34	109	4	accounting	accounting	NOUN
gujaf-34	109	5	and	and	CCONJ
gujaf-34	109	6	finance	finance	NOUN
gujaf-34	109	7	,	,	PUNCT
gujaf-34	109	8	vol	vol	NOUN
gujaf-34	109	9	.	.	PUNCT
gujaf-34	110	1	i	i	PRON
gujaf-34	110	2	,	,	PUNCT
gujaf-34	110	3	issue	issue	NOUN
gujaf-34	110	4	2	2	NUM
gujaf-34	110	5	,	,	PUNCT
gujaf-34	110	6	october	october	PROPN
gujaf-34	110	7	,	,	PUNCT
gujaf-34	110	8	2020	2020	NUM
gujaf-34	110	9	8	8	NUM
gujaf-34	110	10	the	the	DET
gujaf-34	110	11	theory	theory	NOUN
gujaf-34	110	12	of	of	ADP
gujaf-34	110	13	inspired	inspire	VERB
gujaf-34	110	14	confidence	confidence	NOUN
gujaf-34	110	15	was	be	AUX
gujaf-34	110	16	developed	develop	VERB
gujaf-34	110	17	by	by	ADP
gujaf-34	110	18	the	the	DET
gujaf-34	110	19	dutch	dutch	ADJ
gujaf-34	110	20	professor	professor	NOUN
gujaf-34	110	21	theodore	theodore	PROPN
gujaf-34	110	22	limperg	limperg	PROPN
gujaf-34	110	23	in	in	ADP
gujaf-34	110	24	the	the	DET
gujaf-34	110	25	late	late	ADJ
gujaf-34	110	26	1920s	1920s	NUM
gujaf-34	110	27	.	.	PUNCT
gujaf-34	111	1	unlike	unlike	ADP
gujaf-34	111	2	the	the	DET
gujaf-34	111	3	preceding	precede	VERB
gujaf-34	111	4	theories	theory	NOUN
gujaf-34	111	5	,	,	PUNCT
gujaf-34	111	6	this	this	DET
gujaf-34	111	7	theory	theory	NOUN
gujaf-34	111	8	also	also	ADV
gujaf-34	111	9	considers	consider	VERB
gujaf-34	111	10	the	the	DET
gujaf-34	111	11	supply	supply	NOUN
gujaf-34	111	12	side	side	NOUN
gujaf-34	111	13	of	of	ADP
gujaf-34	111	14	audit	audit	NOUN
gujaf-34	111	15	services	service	NOUN
gujaf-34	111	16	,	,	PUNCT
gujaf-34	111	17	and	and	CCONJ
gujaf-34	111	18	not	not	PART
gujaf-34	111	19	only	only	ADV
gujaf-34	111	20	the	the	DET
gujaf-34	111	21	demand	demand	NOUN
gujaf-34	111	22	for	for	ADP
gujaf-34	111	23	audit	audit	NOUN
gujaf-34	111	24	services	service	NOUN
gujaf-34	111	25	(	(	PUNCT
gujaf-34	111	26	limperg	limperg	PROPN
gujaf-34	111	27	institute	institute	PROPN
gujaf-34	111	28	,	,	PUNCT
gujaf-34	111	29	1985	1985	NUM
gujaf-34	111	30	)	)	PUNCT
gujaf-34	111	31	.	.	PUNCT
gujaf-34	112	1	according	accord	VERB
gujaf-34	112	2	to	to	ADP
gujaf-34	112	3	limperg	limperg	PROPN
gujaf-34	112	4	,	,	PUNCT
gujaf-34	112	5	the	the	DET
gujaf-34	112	6	outside	outside	ADJ
gujaf-34	112	7	stakeholders	stakeholder	NOUN
gujaf-34	112	8	(	(	PUNCT
gujaf-34	112	9	third	third	ADJ
gujaf-34	112	10	parties	party	NOUN
gujaf-34	112	11	)	)	PUNCT
gujaf-34	112	12	demand	demand	NOUN
gujaf-34	112	13	management	management	NOUN
gujaf-34	112	14	to	to	PART
gujaf-34	112	15	be	be	AUX
gujaf-34	112	16	accountable	accountable	ADJ
gujaf-34	112	17	in	in	ADP
gujaf-34	112	18	return	return	NOUN
gujaf-34	112	19	for	for	ADP
gujaf-34	112	20	their	their	PRON
gujaf-34	112	21	contribution	contribution	NOUN
gujaf-34	112	22	to	to	ADP
gujaf-34	112	23	the	the	DET
gujaf-34	112	24	company	company	NOUN
gujaf-34	112	25	.	.	PUNCT
gujaf-34	113	1	the	the	DET
gujaf-34	113	2	participation	participation	NOUN
gujaf-34	113	3	of	of	ADP
gujaf-34	113	4	third	third	ADJ
gujaf-34	113	5	parties	party	NOUN
gujaf-34	113	6	is	be	AUX
gujaf-34	113	7	the	the	DET
gujaf-34	113	8	reason	reason	NOUN
gujaf-34	113	9	for	for	ADP
gujaf-34	113	10	demand	demand	NOUN
gujaf-34	113	11	for	for	ADP
gujaf-34	113	12	audit	audit	NOUN
gujaf-34	113	13	services	service	NOUN
gujaf-34	113	14	.	.	PUNCT
gujaf-34	114	1	limperg	limperg	PROPN
gujaf-34	114	2	argues	argue	VERB
gujaf-34	114	3	that	that	SCONJ
gujaf-34	114	4	the	the	DET
gujaf-34	114	5	information	information	NOUN
gujaf-34	114	6	given	give	VERB
gujaf-34	114	7	by	by	ADP
gujaf-34	114	8	management	management	NOUN
gujaf-34	114	9	might	might	AUX
gujaf-34	114	10	be	be	AUX
gujaf-34	114	11	biased	bias	VERB
gujaf-34	114	12	,	,	PUNCT
gujaf-34	114	13	because	because	SCONJ
gujaf-34	114	14	of	of	ADP
gujaf-34	114	15	conflict	conflict	NOUN
gujaf-34	114	16	of	of	ADP
gujaf-34	114	17	interest	interest	NOUN
gujaf-34	114	18	between	between	ADP
gujaf-34	114	19	management	management	NOUN
gujaf-34	114	20	and	and	CCONJ
gujaf-34	114	21	third	third	ADJ
gujaf-34	114	22	parties	party	NOUN
gujaf-34	114	23	,	,	PUNCT
gujaf-34	114	24	and	and	CCONJ
gujaf-34	114	25	therefore	therefore	ADV
gujaf-34	114	26	is	be	AUX
gujaf-34	114	27	an	an	DET
gujaf-34	114	28	audit	audit	NOUN
gujaf-34	114	29	of	of	ADP
gujaf-34	114	30	the	the	DET
gujaf-34	114	31	information	information	NOUN
gujaf-34	114	32	required	require	VERB
gujaf-34	114	33	.	.	PUNCT
gujaf-34	115	1	furthermore	furthermore	ADV
gujaf-34	115	2	,	,	PUNCT
gujaf-34	115	3	the	the	DET
gujaf-34	115	4	supply	supply	NOUN
gujaf-34	115	5	side	side	NOUN
gujaf-34	115	6	of	of	ADP
gujaf-34	115	7	audit	audit	NOUN
gujaf-34	115	8	services	service	NOUN
gujaf-34	115	9	is	be	AUX
gujaf-34	115	10	taken	take	VERB
gujaf-34	115	11	into	into	ADP
gujaf-34	115	12	consideration	consideration	NOUN
gujaf-34	115	13	by	by	ADP
gujaf-34	115	14	limperg	limperg	PROPN
gujaf-34	115	15	’s	’s	PART
gujaf-34	115	16	theory	theory	NOUN
gujaf-34	115	17	and	and	CCONJ
gujaf-34	115	18	it	it	PRON
gujaf-34	115	19	adopts	adopt	VERB
gujaf-34	115	20	a	a	DET
gujaf-34	115	21	normative	normative	ADJ
gujaf-34	115	22	approach	approach	NOUN
gujaf-34	115	23	.	.	PUNCT
gujaf-34	116	1	the	the	DET
gujaf-34	116	2	auditors	auditor	NOUN
gujaf-34	116	3	should	should	AUX
gujaf-34	116	4	provide	provide	VERB
gujaf-34	116	5	an	an	DET
gujaf-34	116	6	audit	audit	NOUN
gujaf-34	116	7	that	that	PRON
gujaf-34	116	8	does	do	AUX
gujaf-34	116	9	not	not	PART
gujaf-34	116	10	disappoint	disappoint	VERB
gujaf-34	116	11	the	the	DET
gujaf-34	116	12	expectations	expectation	NOUN
gujaf-34	116	13	of	of	ADP
gujaf-34	116	14	a	a	DET
gujaf-34	116	15	rational	rational	ADJ
gujaf-34	116	16	third	third	ADJ
gujaf-34	116	17	party	party	NOUN
gujaf-34	116	18	,	,	PUNCT
gujaf-34	116	19	but	but	CCONJ
gujaf-34	116	20	at	at	ADP
gujaf-34	116	21	the	the	DET
gujaf-34	116	22	same	same	ADJ
gujaf-34	116	23	time	time	NOUN
gujaf-34	116	24	,	,	PUNCT
gujaf-34	116	25	the	the	DET
gujaf-34	116	26	auditor	auditor	NOUN
gujaf-34	116	27	should	should	AUX
gujaf-34	116	28	not	not	PART
gujaf-34	116	29	provide	provide	VERB
gujaf-34	116	30	greater	great	ADJ
gujaf-34	116	31	expectations	expectation	NOUN
gujaf-34	116	32	than	than	SCONJ
gujaf-34	116	33	the	the	DET
gujaf-34	116	34	auditing	auditing	NOUN
gujaf-34	116	35	justifies	justify	VERB
gujaf-34	116	36	.	.	PUNCT
gujaf-34	117	1	according	accord	VERB
gujaf-34	117	2	to	to	ADP
gujaf-34	117	3	the	the	DET
gujaf-34	117	4	theory	theory	NOUN
gujaf-34	117	5	,	,	PUNCT
gujaf-34	117	6	the	the	DET
gujaf-34	117	7	auditor	auditor	NOUN
gujaf-34	117	8	should	should	AUX
gujaf-34	117	9	therefore	therefore	ADV
gujaf-34	117	10	do	do	VERB
gujaf-34	117	11	enough	enough	NOUN
gujaf-34	117	12	to	to	PART
gujaf-34	117	13	meet	meet	VERB
gujaf-34	117	14	reasonable	reasonable	ADJ
gujaf-34	117	15	public	public	ADJ
gujaf-34	117	16	expectations	expectation	NOUN
gujaf-34	117	17	(	(	PUNCT
gujaf-34	117	18	limperg	limperg	PROPN
gujaf-34	117	19	institute	institute	PROPN
gujaf-34	117	20	,	,	PUNCT
gujaf-34	117	21	1985	1985	NUM
gujaf-34	117	22	)	)	PUNCT
gujaf-34	117	23	.	.	PUNCT
gujaf-34	118	1	the	the	DET
gujaf-34	118	2	lending	lending	NOUN
gujaf-34	118	3	credibility	credibility	NOUN
gujaf-34	118	4	theory	theory	NOUN
gujaf-34	118	5	states	state	VERB
gujaf-34	118	6	that	that	SCONJ
gujaf-34	118	7	the	the	DET
gujaf-34	118	8	audited	audit	VERB
gujaf-34	118	9	financial	financial	ADJ
gujaf-34	118	10	statements	statement	NOUN
gujaf-34	118	11	are	be	AUX
gujaf-34	118	12	used	use	VERB
gujaf-34	118	13	by	by	ADP
gujaf-34	118	14	management	management	NOUN
gujaf-34	118	15	to	to	PART
gujaf-34	118	16	enhance	enhance	VERB
gujaf-34	118	17	the	the	DET
gujaf-34	118	18	stakeholders‟	stakeholders‟	NOUN
gujaf-34	118	19	faith	faith	NOUN
gujaf-34	118	20	in	in	ADP
gujaf-34	118	21	management	management	NOUN
gujaf-34	118	22	’s	’s	PART
gujaf-34	118	23	stewardship	stewardship	NOUN
gujaf-34	118	24	(	(	PUNCT
gujaf-34	118	25	hayes	hayes	PROPN
gujaf-34	118	26	,	,	PUNCT
gujaf-34	118	27	dassen	dassen	PROPN
gujaf-34	118	28	,	,	PUNCT
gujaf-34	118	29	schilder	schilder	PROPN
gujaf-34	118	30	,	,	PUNCT
gujaf-34	118	31	&	&	CCONJ
gujaf-34	118	32	wallage	wallage	NOUN
gujaf-34	118	33	,	,	PUNCT
gujaf-34	118	34	2005	2005	NUM
gujaf-34	118	35	)	)	PUNCT
gujaf-34	118	36	.	.	PUNCT
gujaf-34	119	1	this	this	DET
gujaf-34	119	2	theory	theory	NOUN
gujaf-34	119	3	regards	regard	VERB
gujaf-34	119	4	the	the	DET
gujaf-34	119	5	primary	primary	ADJ
gujaf-34	119	6	function	function	NOUN
gujaf-34	119	7	of	of	ADP
gujaf-34	119	8	auditing	audit	VERB
gujaf-34	119	9	to	to	PART
gujaf-34	119	10	be	be	AUX
gujaf-34	119	11	the	the	DET
gujaf-34	119	12	addition	addition	NOUN
gujaf-34	119	13	of	of	ADP
gujaf-34	119	14	credibility	credibility	NOUN
gujaf-34	119	15	to	to	ADP
gujaf-34	119	16	the	the	DET
gujaf-34	119	17	financial	financial	ADJ
gujaf-34	119	18	statements	statement	NOUN
gujaf-34	119	19	.	.	PUNCT
gujaf-34	120	1	audited	audit	VERB
gujaf-34	120	2	financial	financial	ADJ
gujaf-34	120	3	statements	statement	NOUN
gujaf-34	120	4	are	be	AUX
gujaf-34	120	5	used	use	VERB
gujaf-34	120	6	by	by	ADP
gujaf-34	120	7	management	management	NOUN
gujaf-34	120	8	(	(	PUNCT
gujaf-34	120	9	agents	agent	NOUN
gujaf-34	120	10	)	)	PUNCT
gujaf-34	120	11	in	in	ADP
gujaf-34	120	12	order	order	NOUN
gujaf-34	120	13	to	to	PART
gujaf-34	120	14	increase	increase	VERB
gujaf-34	120	15	the	the	DET
gujaf-34	120	16	principal	principal	NOUN
gujaf-34	120	17	’s	’s	PART
gujaf-34	120	18	faith	faith	NOUN
gujaf-34	120	19	in	in	ADP
gujaf-34	120	20	the	the	DET
gujaf-34	120	21	functioning	functioning	NOUN
gujaf-34	120	22	of	of	ADP
gujaf-34	120	23	the	the	DET
gujaf-34	120	24	agent	agent	NOUN
gujaf-34	120	25	and	and	CCONJ
gujaf-34	120	26	to	to	PART
gujaf-34	120	27	reduce	reduce	VERB
gujaf-34	120	28	the	the	DET
gujaf-34	120	29	information	information	NOUN
gujaf-34	120	30	asymmetry	asymmetry	NOUN
gujaf-34	120	31	.	.	PUNCT
gujaf-34	121	1	audited	audit	VERB
gujaf-34	121	2	financial	financial	ADJ
gujaf-34	121	3	statements	statement	NOUN
gujaf-34	121	4	are	be	AUX
gujaf-34	121	5	seen	see	VERB
gujaf-34	121	6	to	to	PART
gujaf-34	121	7	have	have	VERB
gujaf-34	121	8	elements	element	NOUN
gujaf-34	121	9	that	that	PRON
gujaf-34	121	10	increase	increase	VERB
gujaf-34	121	11	the	the	DET
gujaf-34	121	12	financial	financial	ADJ
gujaf-34	121	13	statement	statement	NOUN
gujaf-34	121	14	users	user	NOUN
gujaf-34	121	15	’	'	PUNCT
gujaf-34	121	16	confidence	confidence	NOUN
gujaf-34	121	17	in	in	ADP
gujaf-34	121	18	the	the	DET
gujaf-34	121	19	figures	figure	NOUN
gujaf-34	121	20	presented	present	VERB
gujaf-34	121	21	by	by	ADP
gujaf-34	121	22	the	the	DET
gujaf-34	121	23	management	management	NOUN
gujaf-34	121	24	.	.	PUNCT
gujaf-34	122	1	the	the	DET
gujaf-34	122	2	users	user	NOUN
gujaf-34	122	3	are	be	AUX
gujaf-34	122	4	perceived	perceive	VERB
gujaf-34	122	5	to	to	PART
gujaf-34	122	6	gain	gain	VERB
gujaf-34	122	7	benefits	benefit	NOUN
gujaf-34	122	8	from	from	ADP
gujaf-34	122	9	the	the	DET
gujaf-34	122	10	increased	increase	VERB
gujaf-34	122	11	credibility	credibility	NOUN
gujaf-34	122	12	,	,	PUNCT
gujaf-34	122	13	these	these	DET
gujaf-34	122	14	benefits	benefit	NOUN
gujaf-34	122	15	are	be	AUX
gujaf-34	122	16	typically	typically	ADV
gujaf-34	122	17	considered	consider	VERB
gujaf-34	122	18	to	to	PART
gujaf-34	122	19	be	be	AUX
gujaf-34	122	20	that	that	SCONJ
gujaf-34	122	21	the	the	DET
gujaf-34	122	22	quality	quality	NOUN
gujaf-34	122	23	of	of	ADP
gujaf-34	122	24	investment	investment	NOUN
gujaf-34	122	25	decisions	decision	NOUN
gujaf-34	122	26	improve	improve	VERB
gujaf-34	122	27	when	when	SCONJ
gujaf-34	122	28	they	they	PRON
gujaf-34	122	29	are	be	AUX
gujaf-34	122	30	based	base	VERB
gujaf-34	122	31	on	on	ADP
gujaf-34	122	32	reliable	reliable	ADJ
gujaf-34	122	33	information	information	NOUN
gujaf-34	122	34	.	.	PUNCT
gujaf-34	123	1	the	the	DET
gujaf-34	123	2	theory	theory	NOUN
gujaf-34	123	3	upon	upon	SCONJ
gujaf-34	123	4	which	which	PRON
gujaf-34	123	5	this	this	DET
gujaf-34	123	6	study	study	NOUN
gujaf-34	123	7	rests	rest	VERB
gujaf-34	123	8	is	be	AUX
gujaf-34	123	9	lending	lend	VERB
gujaf-34	123	10	credibility	credibility	NOUN
gujaf-34	123	11	theory	theory	NOUN
gujaf-34	123	12	.	.	PUNCT
gujaf-34	124	1	the	the	DET
gujaf-34	124	2	theory	theory	NOUN
gujaf-34	124	3	is	be	AUX
gujaf-34	124	4	suitable	suitable	ADJ
gujaf-34	124	5	for	for	ADP
gujaf-34	124	6	the	the	DET
gujaf-34	124	7	study	study	NOUN
gujaf-34	124	8	given	give	VERB
gujaf-34	124	9	that	that	SCONJ
gujaf-34	124	10	it	it	PRON
gujaf-34	124	11	can	can	AUX
gujaf-34	124	12	explain	explain	VERB
gujaf-34	124	13	auditor	auditor	NOUN
gujaf-34	124	14	’s	’s	PART
gujaf-34	124	15	incentive	incentive	NOUN
gujaf-34	124	16	,	,	PUNCT
gujaf-34	124	17	audit	audit	NOUN
gujaf-34	124	18	firm	firm	ADJ
gujaf-34	124	19	rotation	rotation	NOUN
gujaf-34	124	20	and	and	CCONJ
gujaf-34	124	21	audit	audit	NOUN
gujaf-34	124	22	firm	firm	ADJ
gujaf-34	124	23	tenure	tenure	NOUN
gujaf-34	124	24	to	to	PART
gujaf-34	124	25	change	change	VERB
gujaf-34	124	26	to	to	ADP
gujaf-34	124	27	a	a	DET
gujaf-34	124	28	higher	high	ADJ
gujaf-34	124	29	audit	audit	NOUN
gujaf-34	124	30	quality	quality	NOUN
gujaf-34	124	31	.	.	PUNCT
gujaf-34	125	1	the	the	DET
gujaf-34	125	2	company	company	NOUN
gujaf-34	125	3	’s	’s	PART
gujaf-34	125	4	owners	owner	NOUN
gujaf-34	125	5	are	be	AUX
gujaf-34	125	6	always	always	ADV
gujaf-34	125	7	seeking	seek	VERB
gujaf-34	125	8	the	the	DET
gujaf-34	125	9	services	service	NOUN
gujaf-34	125	10	of	of	ADP
gujaf-34	125	11	“	"	PUNCT
gujaf-34	125	12	better	well	ADJ
gujaf-34	125	13	quality	quality	NOUN
gujaf-34	125	14	”	"	PUNCT
gujaf-34	125	15	auditors	auditor	NOUN
gujaf-34	125	16	,	,	PUNCT
gujaf-34	125	17	so	so	SCONJ
gujaf-34	125	18	that	that	SCONJ
gujaf-34	125	19	the	the	DET
gujaf-34	125	20	monitoring	monitoring	NOUN
gujaf-34	125	21	of	of	ADP
gujaf-34	125	22	management	management	NOUN
gujaf-34	125	23	’s	’s	PART
gujaf-34	125	24	stewardship	stewardship	NOUN
gujaf-34	125	25	will	will	AUX
gujaf-34	125	26	be	be	AUX
gujaf-34	125	27	more	more	ADV
gujaf-34	125	28	effective	effective	ADJ
gujaf-34	125	29	(	(	PUNCT
gujaf-34	125	30	mari	mari	PROPN
gujaf-34	125	31	&	&	CCONJ
gujaf-34	125	32	baldacchino	baldacchino	PROPN
gujaf-34	125	33	,	,	PUNCT
gujaf-34	125	34	2004	2004	NUM
gujaf-34	125	35	)	)	PUNCT
gujaf-34	125	36	.	.	PUNCT
gujaf-34	126	1	it	it	PRON
gujaf-34	126	2	is	be	AUX
gujaf-34	126	3	based	base	VERB
gujaf-34	126	4	on	on	ADP
gujaf-34	126	5	this	this	DET
gujaf-34	126	6	lending	lending	NOUN
gujaf-34	126	7	credibility	credibility	NOUN
gujaf-34	126	8	theory	theory	NOUN
gujaf-34	126	9	that	that	PRON
gujaf-34	126	10	provides	provide	VERB
gujaf-34	126	11	the	the	DET
gujaf-34	126	12	main	main	ADJ
gujaf-34	126	13	theoretical	theoretical	ADJ
gujaf-34	126	14	underpinning	underpinning	NOUN
gujaf-34	126	15	for	for	ADP
gujaf-34	126	16	the	the	DET
gujaf-34	126	17	study	study	NOUN
gujaf-34	126	18	and	and	CCONJ
gujaf-34	126	19	determines	determine	VERB
gujaf-34	126	20	to	to	ADP
gujaf-34	126	21	a	a	DET
gujaf-34	126	22	great	great	ADJ
gujaf-34	126	23	extent	extent	NOUN
gujaf-34	126	24	the	the	DET
gujaf-34	126	25	approach	approach	NOUN
gujaf-34	126	26	to	to	PART
gujaf-34	126	27	be	be	AUX
gujaf-34	126	28	used	use	VERB
gujaf-34	126	29	in	in	ADP
gujaf-34	126	30	the	the	DET
gujaf-34	126	31	study	study	NOUN
gujaf-34	126	32	.	.	PUNCT
gujaf-34	127	1	it	it	PRON
gujaf-34	127	2	influences	influence	VERB
gujaf-34	127	3	the	the	DET
gujaf-34	127	4	formulation	formulation	NOUN
gujaf-34	127	5	of	of	ADP
gujaf-34	127	6	the	the	DET
gujaf-34	127	7	study	study	NOUN
gujaf-34	127	8	hypotheses	hypothesis	NOUN
gujaf-34	127	9	,	,	PUNCT
gujaf-34	127	10	forms	form	VERB
gujaf-34	127	11	the	the	DET
gujaf-34	127	12	research	research	NOUN
gujaf-34	127	13	methodology	methodology	NOUN
gujaf-34	127	14	and	and	CCONJ
gujaf-34	127	15	statistical	statistical	ADJ
gujaf-34	127	16	techniques	technique	NOUN
gujaf-34	127	17	to	to	PART
gujaf-34	127	18	be	be	AUX
gujaf-34	127	19	used	use	VERB
gujaf-34	127	20	in	in	ADP
gujaf-34	127	21	the	the	DET
gujaf-34	127	22	study	study	NOUN
gujaf-34	127	23	.	.	PUNCT
gujaf-34	128	1	gusau	gusau	PROPN
gujaf-34	128	2	journal	journal	PROPN
gujaf-34	128	3	of	of	ADP
gujaf-34	128	4	accounting	accounting	NOUN
gujaf-34	128	5	and	and	CCONJ
gujaf-34	128	6	finance	finance	NOUN
gujaf-34	128	7	,	,	PUNCT
gujaf-34	128	8	vol	vol	NOUN
gujaf-34	128	9	.	.	PUNCT
gujaf-34	129	1	i	i	PRON
gujaf-34	129	2	,	,	PUNCT
gujaf-34	129	3	issue	issue	NOUN
gujaf-34	129	4	2	2	NUM
gujaf-34	129	5	,	,	PUNCT
gujaf-34	129	6	october	october	PROPN
gujaf-34	129	7	,	,	PUNCT
gujaf-34	129	8	2020	2020	NUM
gujaf-34	129	9	9	9	NUM
gujaf-34	129	10	3	3	NUM
gujaf-34	129	11	.	.	PUNCT
gujaf-34	129	12	methodology	methodology	NOUN
gujaf-34	129	13	and	and	CCONJ
gujaf-34	129	14	data	datum	NOUN
gujaf-34	129	15	the	the	DET
gujaf-34	129	16	study	study	NOUN
gujaf-34	129	17	adopted	adopt	VERB
gujaf-34	129	18	correlation	correlation	NOUN
gujaf-34	129	19	research	research	NOUN
gujaf-34	129	20	design	design	NOUN
gujaf-34	129	21	because	because	SCONJ
gujaf-34	129	22	the	the	DET
gujaf-34	129	23	design	design	NOUN
gujaf-34	129	24	is	be	AUX
gujaf-34	129	25	that	that	PRON
gujaf-34	129	26	which	which	PRON
gujaf-34	129	27	linked	link	VERB
gujaf-34	129	28	independent	independent	ADJ
gujaf-34	129	29	and	and	CCONJ
gujaf-34	129	30	dependent	dependent	ADJ
gujaf-34	129	31	variables	variable	NOUN
gujaf-34	129	32	.	.	PUNCT
gujaf-34	130	1	the	the	DET
gujaf-34	130	2	population	population	NOUN
gujaf-34	130	3	of	of	ADP
gujaf-34	130	4	the	the	DET
gujaf-34	130	5	study	study	NOUN
gujaf-34	130	6	comprises	comprise	VERB
gujaf-34	130	7	all	all	DET
gujaf-34	130	8	the	the	DET
gujaf-34	130	9	14	14	NUM
gujaf-34	130	10	listed	list	VERB
gujaf-34	130	11	deposit	deposit	NOUN
gujaf-34	130	12	money	money	NOUN
gujaf-34	130	13	banks	bank	NOUN
gujaf-34	130	14	(	(	PUNCT
gujaf-34	130	15	dmbs	dmb	NOUN
gujaf-34	130	16	)	)	PUNCT
gujaf-34	130	17	in	in	ADP
gujaf-34	130	18	nigeria	nigeria	PRON
gujaf-34	130	19	between	between	ADP
gujaf-34	130	20	the	the	DET
gujaf-34	130	21	periods	period	NOUN
gujaf-34	130	22	of	of	ADP
gujaf-34	130	23	2010	2010	NUM
gujaf-34	130	24	to	to	ADP
gujaf-34	130	25	2018	2018	NUM
gujaf-34	130	26	.	.	PUNCT
gujaf-34	131	1	purposive	purposive	ADJ
gujaf-34	131	2	sampling	sampling	NOUN
gujaf-34	131	3	technique	technique	NOUN
gujaf-34	131	4	was	be	AUX
gujaf-34	131	5	used	use	VERB
gujaf-34	131	6	to	to	PART
gujaf-34	131	7	select	select	VERB
gujaf-34	131	8	the	the	DET
gujaf-34	131	9	sample	sample	NOUN
gujaf-34	131	10	size	size	NOUN
gujaf-34	131	11	of	of	ADP
gujaf-34	131	12	ten	ten	NUM
gujaf-34	131	13	(	(	PUNCT
gujaf-34	131	14	10	10	NUM
gujaf-34	131	15	)	)	PUNCT
gujaf-34	131	16	banks	bank	NOUN
gujaf-34	131	17	.	.	PUNCT
gujaf-34	132	1	secondary	secondary	ADJ
gujaf-34	132	2	data	datum	NOUN
gujaf-34	132	3	were	be	AUX
gujaf-34	132	4	extracted	extract	VERB
gujaf-34	132	5	from	from	ADP
gujaf-34	132	6	the	the	DET
gujaf-34	132	7	(	(	PUNCT
gujaf-34	132	8	10	10	NUM
gujaf-34	132	9	)	)	PUNCT
gujaf-34	132	10	years	year	NOUN
gujaf-34	132	11	audited	audit	VERB
gujaf-34	132	12	annual	annual	ADJ
gujaf-34	132	13	financial	financial	ADJ
gujaf-34	132	14	statement	statement	NOUN
gujaf-34	132	15	reports	report	NOUN
gujaf-34	132	16	of	of	ADP
gujaf-34	132	17	the	the	DET
gujaf-34	132	18	sampled	sample	VERB
gujaf-34	132	19	deposit	deposit	NOUN
gujaf-34	132	20	money	money	NOUN
gujaf-34	132	21	banks	bank	NOUN
gujaf-34	132	22	in	in	ADP
gujaf-34	132	23	nigeria	nigeria	PROPN
gujaf-34	132	24	.	.	PUNCT
gujaf-34	133	1	for	for	ADP
gujaf-34	133	2	the	the	DET
gujaf-34	133	3	purpose	purpose	NOUN
gujaf-34	133	4	of	of	ADP
gujaf-34	133	5	testing	test	VERB
gujaf-34	133	6	the	the	DET
gujaf-34	133	7	hypotheses	hypothesis	NOUN
gujaf-34	133	8	stated	state	VERB
gujaf-34	133	9	,	,	PUNCT
gujaf-34	133	10	the	the	DET
gujaf-34	133	11	data	datum	NOUN
gujaf-34	133	12	analysis	analysis	NOUN
gujaf-34	133	13	techniques	technique	NOUN
gujaf-34	133	14	that	that	PRON
gujaf-34	133	15	the	the	DET
gujaf-34	133	16	study	study	NOUN
gujaf-34	133	17	adopted	adopt	VERB
gujaf-34	133	18	was	be	AUX
gujaf-34	133	19	multiple	multiple	ADJ
gujaf-34	133	20	regressions	regression	NOUN
gujaf-34	133	21	using	use	VERB
gujaf-34	133	22	ordinary	ordinary	ADJ
gujaf-34	133	23	least	least	ADJ
gujaf-34	133	24	square	square	ADJ
gujaf-34	133	25	method	method	NOUN
gujaf-34	133	26	of	of	ADP
gujaf-34	133	27	estimation	estimation	NOUN
gujaf-34	133	28	(	(	PUNCT
gujaf-34	133	29	ols	ols	PROPN
gujaf-34	133	30	)	)	PUNCT
gujaf-34	133	31	.	.	PUNCT
gujaf-34	134	1	model	model	NOUN
gujaf-34	134	2	specification	specification	NOUN
gujaf-34	134	3	the	the	DET
gujaf-34	134	4	econometric	econometric	ADJ
gujaf-34	134	5	model	model	NOUN
gujaf-34	134	6	of	of	ADP
gujaf-34	134	7	the	the	DET
gujaf-34	134	8	study	study	NOUN
gujaf-34	134	9	is	be	AUX
gujaf-34	134	10	specified	specify	VERB
gujaf-34	134	11	as	as	SCONJ
gujaf-34	134	12	follows	follow	VERB
gujaf-34	134	13	:	:	PUNCT
gujaf-34	135	1	roait	roait	NOUN
gujaf-34	135	2	=	=	ADJ
gujaf-34	135	3	α0+α1fafit+α2	α0+α1fafit+α2	ADJ
gujaf-34	135	4	farit+α3	farit+α3	NOUN
gujaf-34	135	5	fatit+eit	fatit+eit	ADJ
gujaf-34	135	6	where	where	SCONJ
gujaf-34	135	7	;	;	PUNCT
gujaf-34	135	8	roa	roa	PROPN
gujaf-34	135	9	=	=	PUNCT
gujaf-34	135	10	return	return	NOUN
gujaf-34	135	11	on	on	ADP
gujaf-34	135	12	asset	asset	NOUN
gujaf-34	135	13	fai	fai	X
gujaf-34	135	14	=	=	SYM
gujaf-34	135	15	financial	financial	ADJ
gujaf-34	135	16	auditor	auditor	NOUN
gujaf-34	135	17	independence	independence	NOUN
gujaf-34	135	18	faf	faf	NOUN
gujaf-34	135	19	=	=	SYM
gujaf-34	135	20	financial	financial	ADJ
gujaf-34	135	21	audit	audit	NOUN
gujaf-34	135	22	fee	fee	NOUN
gujaf-34	135	23	far	far	ADV
gujaf-34	135	24	=	=	SYM
gujaf-34	135	25	financial	financial	ADJ
gujaf-34	135	26	audit	audit	NOUN
gujaf-34	135	27	rotation	rotation	NOUN
gujaf-34	135	28	fat	fat	NOUN
gujaf-34	135	29	=	=	SYM
gujaf-34	135	30	financial	financial	ADJ
gujaf-34	135	31	audit	audit	NOUN
gujaf-34	135	32	tenure	tenure	NOUN
gujaf-34	135	33	et=	et=	NOUN
gujaf-34	135	34	error	error	NOUN
gujaf-34	135	35	term	term	NOUN
gujaf-34	135	36	α0	α0	PROPN
gujaf-34	135	37	=	=	PUNCT
gujaf-34	135	38	intercept	intercept	NOUN
gujaf-34	135	39	4	4	NUM
gujaf-34	135	40	.	.	PUNCT
gujaf-34	135	41	results	result	NOUN
gujaf-34	135	42	and	and	CCONJ
gujaf-34	135	43	discussion	discussion	NOUN
gujaf-34	135	44	table1	table1	PROPN
gujaf-34	135	45	:	:	PUNCT
gujaf-34	135	46	descriptive	descriptive	ADJ
gujaf-34	135	47	statistics	statistic	NOUN
gujaf-34	135	48	maximum	maximum	ADJ
gujaf-34	135	49	minimum	minimum	ADJ
gujaf-34	135	50	mean	mean	NOUN
gujaf-34	135	51	roa	roa	PROPN
gujaf-34	135	52	1.6721	1.6721	NUM
gujaf-34	135	53	1.4	1.4	NUM
gujaf-34	135	54	1.523698	1.523698	NUM
gujaf-34	135	55	faf	faf	NOUN
gujaf-34	135	56	13.0103	13.0103	NUM
gujaf-34	135	57	9.9035	9.9035	NUM
gujaf-34	135	58	11.925133	11.925133	NUM
gujaf-34	135	59	far	far	ADV
gujaf-34	135	60	1	1	NUM
gujaf-34	135	61	0	0	NUM
gujaf-34	135	62	.05	.05	NUM
gujaf-34	135	63	fat	fat	NOUN
gujaf-34	135	64	1	1	NUM
gujaf-34	135	65	0	0	NUM
gujaf-34	135	66	.60	.60	NUM
gujaf-34	135	67	source	source	NOUN
gujaf-34	135	68	:	:	PUNCT
gujaf-34	135	69	authors	author	NOUN
gujaf-34	135	70	’	'	PUNCT
gujaf-34	135	71	computation	computation	NOUN
gujaf-34	135	72	,	,	PUNCT
gujaf-34	135	73	2020	2020	NUM
gujaf-34	135	74	gusau	gusau	ADJ
gujaf-34	135	75	journal	journal	NOUN
gujaf-34	135	76	of	of	ADP
gujaf-34	135	77	accounting	accounting	NOUN
gujaf-34	135	78	and	and	CCONJ
gujaf-34	135	79	finance	finance	NOUN
gujaf-34	135	80	,	,	PUNCT
gujaf-34	135	81	vol	vol	NOUN
gujaf-34	135	82	.	.	PUNCT
gujaf-34	136	1	i	i	PRON
gujaf-34	136	2	,	,	PUNCT
gujaf-34	136	3	issue	issue	NOUN
gujaf-34	136	4	2	2	NUM
gujaf-34	136	5	,	,	PUNCT
gujaf-34	136	6	october	october	PROPN
gujaf-34	136	7	,	,	PUNCT
gujaf-34	136	8	2020	2020	NUM
gujaf-34	136	9	10	10	NUM
gujaf-34	136	10	table	table	NOUN
gujaf-34	136	11	1	1	NUM
gujaf-34	136	12	contains	contain	VERB
gujaf-34	136	13	the	the	DET
gujaf-34	136	14	descriptive	descriptive	ADJ
gujaf-34	136	15	statistics	statistic	NOUN
gujaf-34	136	16	of	of	ADP
gujaf-34	136	17	the	the	DET
gujaf-34	136	18	study	study	NOUN
gujaf-34	136	19	variables	variable	VERB
gujaf-34	136	20	.	.	PUNCT
gujaf-34	137	1	the	the	DET
gujaf-34	137	2	financial	financial	ADJ
gujaf-34	137	3	audit	audit	NOUN
gujaf-34	137	4	fee	fee	NOUN
gujaf-34	137	5	does	do	AUX
gujaf-34	137	6	not	not	PART
gujaf-34	137	7	disperse	disperse	VERB
gujaf-34	137	8	too	too	ADV
gujaf-34	137	9	much	much	ADV
gujaf-34	137	10	away	away	ADV
gujaf-34	137	11	from	from	ADP
gujaf-34	137	12	the	the	DET
gujaf-34	137	13	average	average	ADJ
gujaf-34	137	14	audit	audit	NOUN
gujaf-34	137	15	fee	fee	NOUN
gujaf-34	137	16	of	of	ADP
gujaf-34	137	17	11.925133	11.925133	NUM
gujaf-34	137	18	,	,	PUNCT
gujaf-34	137	19	as	as	SCONJ
gujaf-34	137	20	indicated	indicate	VERB
gujaf-34	137	21	by	by	ADP
gujaf-34	137	22	the	the	DET
gujaf-34	137	23	standard	standard	ADJ
gujaf-34	137	24	deviation	deviation	NOUN
gujaf-34	137	25	of	of	ADP
gujaf-34	137	26	0.7230246	0.7230246	NUM
gujaf-34	137	27	,	,	PUNCT
gujaf-34	137	28	meaning	mean	VERB
gujaf-34	137	29	that	that	SCONJ
gujaf-34	137	30	the	the	DET
gujaf-34	137	31	quality	quality	NOUN
gujaf-34	137	32	of	of	ADP
gujaf-34	137	33	the	the	DET
gujaf-34	137	34	audit	audit	NOUN
gujaf-34	137	35	and	and	CCONJ
gujaf-34	137	36	portfolio	portfolio	NOUN
gujaf-34	137	37	performance	performance	NOUN
gujaf-34	137	38	of	of	ADP
gujaf-34	137	39	dmbs	dmb	NOUN
gujaf-34	137	40	is	be	AUX
gujaf-34	137	41	highly	highly	ADV
gujaf-34	137	42	dependent	dependent	ADJ
gujaf-34	137	43	on	on	ADP
gujaf-34	137	44	the	the	DET
gujaf-34	137	45	financial	financial	ADJ
gujaf-34	137	46	audit	audit	NOUN
gujaf-34	137	47	fee	fee	NOUN
gujaf-34	137	48	i.e	i.e	PRON
gujaf-34	137	49	the	the	PRON
gujaf-34	137	50	higher	high	ADJ
gujaf-34	137	51	the	the	DET
gujaf-34	137	52	audit	audit	NOUN
gujaf-34	137	53	fee	fee	NOUN
gujaf-34	137	54	the	the	PRON
gujaf-34	137	55	more	more	ADV
gujaf-34	137	56	the	the	DET
gujaf-34	137	57	performance	performance	NOUN
gujaf-34	137	58	of	of	ADP
gujaf-34	137	59	dmbs	dmb	NOUN
gujaf-34	137	60	will	will	AUX
gujaf-34	137	61	be	be	AUX
gujaf-34	137	62	and	and	CCONJ
gujaf-34	137	63	vice	vice	ADV
gujaf-34	137	64	versa	versa	ADV
gujaf-34	137	65	.	.	PUNCT
gujaf-34	138	1	there	there	PRON
gujaf-34	138	2	is	be	VERB
gujaf-34	138	3	no	no	DET
gujaf-34	138	4	regular	regular	ADJ
gujaf-34	138	5	financial	financial	ADJ
gujaf-34	138	6	audit	audit	NOUN
gujaf-34	138	7	firm	firm	ADJ
gujaf-34	138	8	rotation	rotation	NOUN
gujaf-34	138	9	,	,	PUNCT
gujaf-34	138	10	as	as	SCONJ
gujaf-34	138	11	the	the	DET
gujaf-34	138	12	mean	mean	NOUN
gujaf-34	138	13	is	be	AUX
gujaf-34	138	14	0.05	0.05	NUM
gujaf-34	138	15	,	,	PUNCT
gujaf-34	138	16	and	and	CCONJ
gujaf-34	138	17	the	the	DET
gujaf-34	138	18	standard	standard	ADJ
gujaf-34	138	19	deviation	deviation	NOUN
gujaf-34	138	20	is	be	AUX
gujaf-34	138	21	low	low	ADJ
gujaf-34	138	22	at	at	ADP
gujaf-34	138	23	0.216	0.216	NUM
gujaf-34	138	24	,	,	PUNCT
gujaf-34	138	25	when	when	SCONJ
gujaf-34	138	26	there	there	PRON
gujaf-34	138	27	is	be	VERB
gujaf-34	138	28	a	a	DET
gujaf-34	138	29	regular	regular	ADJ
gujaf-34	138	30	rotation	rotation	NOUN
gujaf-34	138	31	of	of	ADP
gujaf-34	138	32	audit	audit	NOUN
gujaf-34	138	33	firm	firm	NOUN
gujaf-34	138	34	it	it	PRON
gujaf-34	138	35	enhances	enhance	VERB
gujaf-34	138	36	the	the	DET
gujaf-34	138	37	quality	quality	NOUN
gujaf-34	138	38	of	of	ADP
gujaf-34	138	39	portfolio	portfolio	NOUN
gujaf-34	138	40	performance	performance	NOUN
gujaf-34	138	41	because	because	SCONJ
gujaf-34	138	42	regular	regular	ADJ
gujaf-34	138	43	rotation	rotation	NOUN
gujaf-34	138	44	of	of	ADP
gujaf-34	138	45	auditors	auditor	NOUN
gujaf-34	138	46	will	will	AUX
gujaf-34	138	47	help	help	VERB
gujaf-34	138	48	checkmate	checkmate	VERB
gujaf-34	138	49	some	some	PRON
gujaf-34	138	50	of	of	ADP
gujaf-34	138	51	the	the	DET
gujaf-34	138	52	threats	threat	NOUN
gujaf-34	138	53	to	to	ADP
gujaf-34	138	54	the	the	DET
gujaf-34	138	55	independence	independence	NOUN
gujaf-34	138	56	of	of	ADP
gujaf-34	138	57	auditors	auditor	NOUN
gujaf-34	138	58	which	which	PRON
gujaf-34	138	59	could	could	AUX
gujaf-34	138	60	negatively	negatively	ADV
gujaf-34	138	61	affect	affect	VERB
gujaf-34	138	62	the	the	DET
gujaf-34	138	63	performance	performance	NOUN
gujaf-34	138	64	of	of	ADP
gujaf-34	138	65	the	the	DET
gujaf-34	138	66	banks	bank	NOUN
gujaf-34	138	67	.	.	PUNCT
gujaf-34	139	1	the	the	DET
gujaf-34	139	2	average	average	ADJ
gujaf-34	139	3	audit	audit	NOUN
gujaf-34	139	4	tenure	tenure	NOUN
gujaf-34	139	5	stands	stand	VERB
gujaf-34	139	6	at	at	ADP
gujaf-34	139	7	0.60	0.60	NUM
gujaf-34	139	8	,	,	PUNCT
gujaf-34	139	9	with	with	ADP
gujaf-34	139	10	a	a	DET
gujaf-34	139	11	standard	standard	ADJ
gujaf-34	139	12	deviation	deviation	NOUN
gujaf-34	139	13	of	of	ADP
gujaf-34	139	14	0.497	0.497	NUM
gujaf-34	139	15	.	.	PUNCT
gujaf-34	140	1	whenever	whenever	SCONJ
gujaf-34	140	2	there	there	PRON
gujaf-34	140	3	is	be	VERB
gujaf-34	140	4	a	a	DET
gujaf-34	140	5	shorter	short	ADJ
gujaf-34	140	6	audit	audit	NOUN
gujaf-34	140	7	firm	firm	NOUN
gujaf-34	140	8	tenure	tenure	NOUN
gujaf-34	140	9	,	,	PUNCT
gujaf-34	140	10	it	it	PRON
gujaf-34	140	11	will	will	AUX
gujaf-34	140	12	enhance	enhance	VERB
gujaf-34	140	13	the	the	DET
gujaf-34	140	14	quality	quality	NOUN
gujaf-34	140	15	of	of	ADP
gujaf-34	140	16	the	the	DET
gujaf-34	140	17	audit	audit	NOUN
gujaf-34	140	18	.	.	PUNCT
gujaf-34	141	1	shorter	short	ADJ
gujaf-34	141	2	audit	audit	NOUN
gujaf-34	141	3	firm	firm	NOUN
gujaf-34	141	4	’s	’s	PART
gujaf-34	141	5	tenure	tenure	NOUN
gujaf-34	141	6	through	through	ADP
gujaf-34	141	7	constant	constant	ADJ
gujaf-34	141	8	rotation	rotation	NOUN
gujaf-34	141	9	of	of	ADP
gujaf-34	141	10	auditors	auditor	NOUN
gujaf-34	141	11	helps	help	VERB
gujaf-34	141	12	in	in	ADP
gujaf-34	141	13	checkmating	checkmate	VERB
gujaf-34	141	14	some	some	PRON
gujaf-34	141	15	of	of	ADP
gujaf-34	141	16	the	the	DET
gujaf-34	141	17	threats	threat	NOUN
gujaf-34	141	18	that	that	PRON
gujaf-34	141	19	could	could	AUX
gujaf-34	141	20	negatively	negatively	ADV
gujaf-34	141	21	affect	affect	VERB
gujaf-34	141	22	the	the	DET
gujaf-34	141	23	audit	audit	NOUN
gujaf-34	141	24	quality	quality	NOUN
gujaf-34	141	25	which	which	PRON
gujaf-34	141	26	in	in	ADP
gujaf-34	141	27	turn	turn	NOUN
gujaf-34	141	28	impacts	impact	NOUN
gujaf-34	141	29	on	on	ADP
gujaf-34	141	30	the	the	DET
gujaf-34	141	31	portfolio	portfolio	NOUN
gujaf-34	141	32	performance	performance	NOUN
gujaf-34	141	33	.	.	PUNCT
gujaf-34	142	1	overall	overall	ADV
gujaf-34	142	2	,	,	PUNCT
gujaf-34	142	3	all	all	DET
gujaf-34	142	4	variables	variable	NOUN
gujaf-34	142	5	are	be	AUX
gujaf-34	142	6	well	well	ADV
gujaf-34	142	7	represented	represent	VERB
gujaf-34	142	8	,	,	PUNCT
gujaf-34	142	9	with	with	ADP
gujaf-34	142	10	the	the	DET
gujaf-34	142	11	computation	computation	NOUN
gujaf-34	142	12	of	of	ADP
gujaf-34	142	13	the	the	DET
gujaf-34	142	14	mean	mean	ADJ
gujaf-34	142	15	and	and	CCONJ
gujaf-34	142	16	standard	standard	ADJ
gujaf-34	142	17	deviation	deviation	NOUN
gujaf-34	142	18	.	.	PUNCT
gujaf-34	143	1	gusau	gusau	ADJ
gujaf-34	143	2	journal	journal	PROPN
gujaf-34	143	3	of	of	ADP
gujaf-34	143	4	accounting	accounting	NOUN
gujaf-34	143	5	and	and	CCONJ
gujaf-34	143	6	finance	finance	NOUN
gujaf-34	143	7	,	,	PUNCT
gujaf-34	143	8	vol	vol	NOUN
gujaf-34	143	9	.	.	PUNCT
gujaf-34	144	1	i	i	PRON
gujaf-34	144	2	,	,	PUNCT
gujaf-34	144	3	issue	issue	NOUN
gujaf-34	144	4	2	2	NUM
gujaf-34	144	5	,	,	PUNCT
gujaf-34	144	6	october	october	PROPN
gujaf-34	144	7	,	,	PUNCT
gujaf-34	144	8	2020	2020	NUM
gujaf-34	144	9	11	11	NUM
gujaf-34	144	10	table	table	NOUN
gujaf-34	144	11	2	2	NUM
gujaf-34	144	12	:	:	PUNCT
gujaf-34	144	13	correlation	correlation	NOUN
gujaf-34	144	14	analysis	analysis	NOUN
gujaf-34	144	15	roa	roa	PROPN
gujaf-34	144	16	faf	faf	VERB
gujaf-34	144	17	far	far	ADV
gujaf-34	144	18	fat	fat	ADJ
gujaf-34	144	19	pearson	pearson	NOUN
gujaf-34	144	20	correlation	correlation	NOUN
gujaf-34	144	21	faf	faf	PROPN
gujaf-34	144	22	.020	.020	NUM
gujaf-34	144	23	1.000	1.000	NUM
gujaf-34	144	24	.098	.098	NUM
gujaf-34	144	25	.113	.113	NUM
gujaf-34	144	26	far	far	ADV
gujaf-34	144	27	-.191	-.191	VERB
gujaf-34	144	28	.098	.098	NUM
gujaf-34	144	29	1.000	1.000	NUM
gujaf-34	144	30	.103	.103	NUM
gujaf-34	144	31	fat	fat	NOUN
gujaf-34	144	32	.113	.113	NUM
gujaf-34	144	33	.103	.103	NUM
gujaf-34	145	1	-.271	-.271	PROPN
gujaf-34	145	2	-.271	-.271	PROPN
gujaf-34	145	3	1.000	1.000	NUM
gujaf-34	145	4	sig	sig	NOUN
gujaf-34	145	5	.	.	PUNCT
gujaf-34	146	1	(	(	PUNCT
gujaf-34	146	2	1	1	NUM
gujaf-34	146	3	-	-	PUNCT
gujaf-34	146	4	tailed	tailed	ADJ
gujaf-34	146	5	)	)	PUNCT
gujaf-34	146	6	roa	roa	PROPN
gujaf-34	146	7	.450	.450	NUM
gujaf-34	146	8	.113	.113	NUM
gujaf-34	146	9	.239	.239	NUM
gujaf-34	146	10	faf	faf	PROPN
gujaf-34	146	11	.450	.450	NUM
gujaf-34	146	12	.	.	PUNCT
gujaf-34	147	1	.269	.269	NUM
gujaf-34	147	2	.257	.257	NUM
gujaf-34	147	3	far	far	ADV
gujaf-34	147	4	.113	.113	NUM
gujaf-34	147	5	.269	.269	NUM
gujaf-34	147	6	.	.	PUNCT
gujaf-34	148	1	.041	.041	NUM
gujaf-34	149	1	fat	fat	ADJ
gujaf-34	149	2	.239	.239	NUM
gujaf-34	149	3	.257	.257	NUM
gujaf-34	149	4	.041	.041	NUM
gujaf-34	149	5	.	.	PUNCT
gujaf-34	150	1	n	n	PRON
gujaf-34	150	2	roa	roa	NOUN
gujaf-34	150	3	60	60	NUM
gujaf-34	150	4	60	60	NUM
gujaf-34	150	5	60	60	NUM
gujaf-34	150	6	60	60	NUM
gujaf-34	150	7	faf	faf	NOUN
gujaf-34	150	8	60	60	NUM
gujaf-34	150	9	60	60	NUM
gujaf-34	150	10	60	60	NUM
gujaf-34	150	11	60	60	NUM
gujaf-34	150	12	far	far	ADV
gujaf-34	150	13	60	60	NUM
gujaf-34	150	14	60	60	NUM
gujaf-34	150	15	60	60	NUM
gujaf-34	150	16	60	60	NUM
gujaf-34	150	17	fat	fat	NOUN
gujaf-34	150	18	60	60	NUM
gujaf-34	150	19	60	60	NUM
gujaf-34	150	20	60	60	NUM
gujaf-34	150	21	60	60	NUM
gujaf-34	150	22	source	source	NOUN
gujaf-34	150	23	:	:	PUNCT
gujaf-34	150	24	authors’computation	authors’computation	NOUN
gujaf-34	150	25	,	,	PUNCT
gujaf-34	150	26	2020	2020	NUM
gujaf-34	150	27	*	*	PUNCT
gujaf-34	150	28	*	*	PUNCT
gujaf-34	150	29	correlation	correlation	NOUN
gujaf-34	150	30	is	be	AUX
gujaf-34	150	31	significant	significant	ADJ
gujaf-34	150	32	at	at	ADP
gujaf-34	150	33	the	the	DET
gujaf-34	150	34	0.05	0.05	NUM
gujaf-34	150	35	(	(	PUNCT
gujaf-34	150	36	2	2	NUM
gujaf-34	150	37	-	-	PUNCT
gujaf-34	150	38	tailed	tailed	ADJ
gujaf-34	150	39	)	)	PUNCT
gujaf-34	150	40	,	,	PUNCT
gujaf-34	150	41	*	*	PUNCT
gujaf-34	150	42	correlation	correlation	NOUN
gujaf-34	150	43	is	be	AUX
gujaf-34	150	44	significant	significant	ADJ
gujaf-34	150	45	at	at	ADP
gujaf-34	150	46	the	the	DET
gujaf-34	150	47	0.01	0.01	NUM
gujaf-34	150	48	(	(	PUNCT
gujaf-34	150	49	2	2	NUM
gujaf-34	150	50	-	-	PUNCT
gujaf-34	150	51	tailed	tailed	ADJ
gujaf-34	150	52	)	)	PUNCT
gujaf-34	150	53	table	table	NOUN
gujaf-34	150	54	2	2	NUM
gujaf-34	150	55	shows	show	VERB
gujaf-34	150	56	the	the	DET
gujaf-34	150	57	correlation	correlation	NOUN
gujaf-34	150	58	between	between	ADP
gujaf-34	150	59	return	return	NOUN
gujaf-34	150	60	on	on	ADP
gujaf-34	150	61	asset	asset	NOUN
gujaf-34	150	62	and	and	CCONJ
gujaf-34	150	63	audit	audit	NOUN
gujaf-34	150	64	fee	fee	NOUN
gujaf-34	150	65	is	be	AUX
gujaf-34	150	66	positive	positive	ADJ
gujaf-34	150	67	but	but	CCONJ
gujaf-34	150	68	weaker	weak	ADJ
gujaf-34	150	69	and	and	CCONJ
gujaf-34	150	70	not	not	PART
gujaf-34	150	71	statistically	statistically	ADV
gujaf-34	150	72	significant	significant	ADJ
gujaf-34	150	73	(	(	PUNCT
gujaf-34	150	74	r=0.020	r=0.020	PROPN
gujaf-34	150	75	,	,	PUNCT
gujaf-34	150	76	p	p	X
gujaf-34	150	77	≤	≤	NOUN
gujaf-34	150	78	0.450	0.450	NUM
gujaf-34	150	79	)	)	PUNCT
gujaf-34	150	80	.	.	PUNCT
gujaf-34	151	1	the	the	DET
gujaf-34	151	2	positive	positive	ADJ
gujaf-34	151	3	relationship	relationship	NOUN
gujaf-34	151	4	means	mean	VERB
gujaf-34	151	5	that	that	SCONJ
gujaf-34	151	6	the	the	DET
gujaf-34	151	7	portfolio	portfolio	NOUN
gujaf-34	151	8	performance	performance	NOUN
gujaf-34	151	9	of	of	ADP
gujaf-34	151	10	dmbs	dmb	NOUN
gujaf-34	151	11	is	be	AUX
gujaf-34	151	12	dependent	dependent	ADJ
gujaf-34	151	13	on	on	ADP
gujaf-34	151	14	the	the	DET
gujaf-34	151	15	financial	financial	ADJ
gujaf-34	151	16	audit	audit	NOUN
gujaf-34	151	17	fee	fee	NOUN
gujaf-34	151	18	;	;	PUNCT
gujaf-34	151	19	the	the	PRON
gujaf-34	151	20	higher	high	ADJ
gujaf-34	151	21	the	the	DET
gujaf-34	151	22	financial	financial	ADJ
gujaf-34	151	23	audit	audit	NOUN
gujaf-34	151	24	fee	fee	NOUN
gujaf-34	151	25	,	,	PUNCT
gujaf-34	151	26	the	the	PRON
gujaf-34	151	27	more	more	ADJ
gujaf-34	151	28	the	the	DET
gujaf-34	151	29	portfolio	portfolio	NOUN
gujaf-34	151	30	performance	performance	NOUN
gujaf-34	151	31	.	.	PUNCT
gujaf-34	152	1	there	there	PRON
gujaf-34	152	2	is	be	VERB
gujaf-34	152	3	also	also	ADV
gujaf-34	152	4	a	a	DET
gujaf-34	152	5	2.0	2.0	NUM
gujaf-34	152	6	%	%	NOUN
gujaf-34	152	7	relationship	relationship	NOUN
gujaf-34	152	8	between	between	ADP
gujaf-34	152	9	the	the	DET
gujaf-34	152	10	two	two	NUM
gujaf-34	152	11	variables	variable	NOUN
gujaf-34	152	12	.	.	PUNCT
gujaf-34	153	1	the	the	DET
gujaf-34	153	2	relationship	relationship	NOUN
gujaf-34	153	3	is	be	AUX
gujaf-34	153	4	significant	significant	ADJ
gujaf-34	153	5	at	at	ADP
gujaf-34	153	6	1	1	NUM
gujaf-34	153	7	%	%	NOUN
gujaf-34	153	8	,	,	PUNCT
gujaf-34	153	9	meaning	mean	VERB
gujaf-34	153	10	we	we	PRON
gujaf-34	153	11	are	be	AUX
gujaf-34	153	12	99	99	NUM
gujaf-34	153	13	%	%	NOUN
gujaf-34	153	14	confident	confident	ADJ
gujaf-34	153	15	about	about	ADP
gujaf-34	153	16	the	the	DET
gujaf-34	153	17	asserted	assert	VERB
gujaf-34	153	18	nature	nature	NOUN
gujaf-34	153	19	of	of	ADP
gujaf-34	153	20	relationship	relationship	NOUN
gujaf-34	153	21	between	between	ADP
gujaf-34	153	22	the	the	DET
gujaf-34	153	23	quality	quality	NOUN
gujaf-34	153	24	of	of	ADP
gujaf-34	153	25	the	the	DET
gujaf-34	153	26	portfolio	portfolio	NOUN
gujaf-34	153	27	performance	performance	NOUN
gujaf-34	153	28	and	and	CCONJ
gujaf-34	153	29	audit	audit	NOUN
gujaf-34	153	30	fee	fee	NOUN
gujaf-34	153	31	.	.	PUNCT
gujaf-34	154	1	gusau	gusau	ADJ
gujaf-34	154	2	journal	journal	PROPN
gujaf-34	154	3	of	of	ADP
gujaf-34	154	4	accounting	accounting	NOUN
gujaf-34	154	5	and	and	CCONJ
gujaf-34	154	6	finance	finance	NOUN
gujaf-34	154	7	,	,	PUNCT
gujaf-34	154	8	vol	vol	NOUN
gujaf-34	154	9	.	.	PUNCT
gujaf-34	155	1	i	i	PRON
gujaf-34	155	2	,	,	PUNCT
gujaf-34	155	3	issue	issue	NOUN
gujaf-34	155	4	2	2	NUM
gujaf-34	155	5	,	,	PUNCT
gujaf-34	155	6	october	october	PROPN
gujaf-34	155	7	,	,	PUNCT
gujaf-34	155	8	2020	2020	NUM
gujaf-34	155	9	12	12	NUM
gujaf-34	155	10	the	the	DET
gujaf-34	155	11	correlation	correlation	NOUN
gujaf-34	155	12	between	between	ADP
gujaf-34	155	13	return	return	NOUN
gujaf-34	155	14	on	on	ADP
gujaf-34	155	15	asset	asset	NOUN
gujaf-34	155	16	and	and	CCONJ
gujaf-34	155	17	financial	financial	ADJ
gujaf-34	155	18	audit	audit	NOUN
gujaf-34	155	19	firm	firm	ADJ
gujaf-34	155	20	rotation	rotation	NOUN
gujaf-34	155	21	is	be	AUX
gujaf-34	155	22	negative	negative	ADJ
gujaf-34	155	23	but	but	CCONJ
gujaf-34	155	24	somewhat	somewhat	ADV
gujaf-34	155	25	weak	weak	ADJ
gujaf-34	155	26	and	and	CCONJ
gujaf-34	155	27	not	not	PART
gujaf-34	155	28	statistically	statistically	ADV
gujaf-34	155	29	significant	significant	ADJ
gujaf-34	155	30	at	at	ADP
gujaf-34	155	31	5	5	NUM
gujaf-34	155	32	%	%	NOUN
gujaf-34	155	33	level	level	NOUN
gujaf-34	155	34	of	of	ADP
gujaf-34	155	35	significance	significance	NOUN
gujaf-34	155	36	(	(	PUNCT
gujaf-34	155	37	r	r	NOUN
gujaf-34	155	38	=	=	SYM
gujaf-34	155	39	-0.191	-0.191	NOUN
gujaf-34	155	40	,	,	PUNCT
gujaf-34	155	41	p	p	PROPN
gujaf-34	155	42	≤	≤	PUNCT
gujaf-34	155	43	0.113).the	0.113).the	DET
gujaf-34	155	44	negative	negative	ADJ
gujaf-34	155	45	relationship	relationship	NOUN
gujaf-34	155	46	means	mean	VERB
gujaf-34	155	47	that	that	SCONJ
gujaf-34	155	48	when	when	SCONJ
gujaf-34	155	49	the	the	DET
gujaf-34	155	50	rotation	rotation	NOUN
gujaf-34	155	51	of	of	ADP
gujaf-34	155	52	financial	financial	ADJ
gujaf-34	155	53	audit	audit	NOUN
gujaf-34	155	54	firm	firm	NOUN
gujaf-34	155	55	is	be	AUX
gujaf-34	155	56	not	not	PART
gujaf-34	155	57	on	on	ADP
gujaf-34	155	58	a	a	DET
gujaf-34	155	59	regular	regular	ADJ
gujaf-34	155	60	basis	basis	NOUN
gujaf-34	155	61	,	,	PUNCT
gujaf-34	155	62	it	it	PRON
gujaf-34	155	63	engenders	engender	VERB
gujaf-34	155	64	low	low	ADJ
gujaf-34	155	65	financial	financial	ADJ
gujaf-34	155	66	performance	performance	NOUN
gujaf-34	155	67	and	and	CCONJ
gujaf-34	155	68	audit	audit	NOUN
gujaf-34	155	69	quality	quality	NOUN
gujaf-34	155	70	,	,	PUNCT
gujaf-34	155	71	because	because	SCONJ
gujaf-34	155	72	regular	regular	ADJ
gujaf-34	155	73	rotation	rotation	NOUN
gujaf-34	155	74	of	of	ADP
gujaf-34	155	75	auditors	auditor	NOUN
gujaf-34	155	76	will	will	AUX
gujaf-34	155	77	help	help	VERB
gujaf-34	155	78	checkmate	checkmate	VERB
gujaf-34	155	79	some	some	PRON
gujaf-34	155	80	of	of	ADP
gujaf-34	155	81	the	the	DET
gujaf-34	155	82	threats	threat	NOUN
gujaf-34	155	83	to	to	ADP
gujaf-34	155	84	the	the	DET
gujaf-34	155	85	independence	independence	NOUN
gujaf-34	155	86	of	of	ADP
gujaf-34	155	87	auditors	auditor	NOUN
gujaf-34	155	88	which	which	PRON
gujaf-34	155	89	could	could	AUX
gujaf-34	155	90	adversely	adversely	ADV
gujaf-34	155	91	affect	affect	VERB
gujaf-34	155	92	or	or	CCONJ
gujaf-34	155	93	jeopardize	jeopardize	VERB
gujaf-34	155	94	the	the	DET
gujaf-34	155	95	quality	quality	NOUN
gujaf-34	155	96	of	of	ADP
gujaf-34	155	97	audit	audit	NOUN
gujaf-34	155	98	.	.	PUNCT
gujaf-34	156	1	there	there	PRON
gujaf-34	156	2	is	be	VERB
gujaf-34	156	3	also	also	ADV
gujaf-34	156	4	a	a	DET
gujaf-34	156	5	19.1	19.1	NUM
gujaf-34	156	6	%	%	NOUN
gujaf-34	156	7	relationship	relationship	NOUN
gujaf-34	156	8	between	between	ADP
gujaf-34	156	9	the	the	DET
gujaf-34	156	10	two	two	NUM
gujaf-34	156	11	variables	variable	NOUN
gujaf-34	156	12	.	.	PUNCT
gujaf-34	157	1	the	the	DET
gujaf-34	157	2	relationship	relationship	NOUN
gujaf-34	157	3	between	between	ADP
gujaf-34	157	4	performance	performance	NOUN
gujaf-34	157	5	and	and	CCONJ
gujaf-34	157	6	audit	audit	NOUN
gujaf-34	157	7	tenure	tenure	NOUN
gujaf-34	157	8	is	be	AUX
gujaf-34	157	9	positive	positive	ADJ
gujaf-34	157	10	but	but	CCONJ
gujaf-34	157	11	weak	weak	ADJ
gujaf-34	157	12	and	and	CCONJ
gujaf-34	157	13	not	not	PART
gujaf-34	157	14	statistically	statistically	ADV
gujaf-34	157	15	significant	significant	ADJ
gujaf-34	157	16	at	at	ADP
gujaf-34	157	17	5	5	NUM
gujaf-34	157	18	%	%	NOUN
gujaf-34	157	19	level	level	NOUN
gujaf-34	157	20	of	of	ADP
gujaf-34	157	21	significance	significance	NOUN
gujaf-34	157	22	(	(	PUNCT
gujaf-34	157	23	r	r	NOUN
gujaf-34	157	24	=	=	SYM
gujaf-34	157	25	0.113	0.113	NUM
gujaf-34	157	26	,	,	PUNCT
gujaf-34	157	27	p	p	NOUN
gujaf-34	157	28	≤	≤	PROPN
gujaf-34	157	29	0.239	0.239	NUM
gujaf-34	157	30	)	)	PUNCT
gujaf-34	157	31	.	.	PUNCT
gujaf-34	158	1	the	the	DET
gujaf-34	158	2	positive	positive	ADJ
gujaf-34	158	3	relationship	relationship	NOUN
gujaf-34	158	4	means	mean	VERB
gujaf-34	158	5	that	that	SCONJ
gujaf-34	158	6	the	the	PRON
gujaf-34	158	7	shorter	short	ADJ
gujaf-34	158	8	the	the	DET
gujaf-34	158	9	tenure	tenure	NOUN
gujaf-34	158	10	of	of	ADP
gujaf-34	158	11	the	the	DET
gujaf-34	158	12	auditor	auditor	NOUN
gujaf-34	158	13	,	,	PUNCT
gujaf-34	158	14	the	the	DET
gujaf-34	158	15	more	more	ADV
gujaf-34	158	16	qualitative	qualitative	ADJ
gujaf-34	158	17	the	the	DET
gujaf-34	158	18	performance	performance	NOUN
gujaf-34	158	19	of	of	ADP
gujaf-34	158	20	the	the	DET
gujaf-34	158	21	portfolio	portfolio	NOUN
gujaf-34	158	22	.	.	PUNCT
gujaf-34	159	1	short	short	ADJ
gujaf-34	159	2	audit	audit	NOUN
gujaf-34	159	3	tenure	tenure	NOUN
gujaf-34	159	4	via	via	ADP
gujaf-34	159	5	regular	regular	ADJ
gujaf-34	159	6	rotation	rotation	NOUN
gujaf-34	159	7	of	of	ADP
gujaf-34	159	8	auditors	auditor	NOUN
gujaf-34	159	9	should	should	AUX
gujaf-34	159	10	help	help	VERB
gujaf-34	159	11	checkmate	checkmate	VERB
gujaf-34	159	12	some	some	PRON
gujaf-34	159	13	of	of	ADP
gujaf-34	159	14	the	the	DET
gujaf-34	159	15	threats	threat	NOUN
gujaf-34	159	16	to	to	ADP
gujaf-34	159	17	the	the	DET
gujaf-34	159	18	independence	independence	NOUN
gujaf-34	159	19	of	of	ADP
gujaf-34	159	20	an	an	DET
gujaf-34	159	21	auditor	auditor	NOUN
gujaf-34	159	22	,	,	PUNCT
gujaf-34	159	23	thereby	thereby	ADV
gujaf-34	159	24	enhancing	enhance	VERB
gujaf-34	159	25	the	the	DET
gujaf-34	159	26	audit	audit	NOUN
gujaf-34	159	27	quality	quality	NOUN
gujaf-34	159	28	.	.	PUNCT
gujaf-34	160	1	there	there	PRON
gujaf-34	160	2	is	be	VERB
gujaf-34	160	3	11.3	11.3	NUM
gujaf-34	160	4	%	%	NOUN
gujaf-34	160	5	weaker	weak	ADJ
gujaf-34	160	6	relationship	relationship	NOUN
gujaf-34	160	7	between	between	ADP
gujaf-34	160	8	the	the	DET
gujaf-34	160	9	two	two	NUM
gujaf-34	160	10	variables	variable	NOUN
gujaf-34	160	11	audit	audit	NOUN
gujaf-34	160	12	quality	quality	NOUN
gujaf-34	160	13	and	and	CCONJ
gujaf-34	160	14	audit	audit	NOUN
gujaf-34	160	15	tenure	tenure	NOUN
gujaf-34	160	16	.	.	PUNCT
gujaf-34	161	1	table3	table3	PROPN
gujaf-34	161	2	:	:	PUNCT
gujaf-34	161	3	model	model	NOUN
gujaf-34	161	4	summary	summary	NOUN
gujaf-34	161	5	change	change	NOUN
gujaf-34	161	6	statistics	statistic	NOUN
gujaf-34	161	7	mo	mo	PROPN
gujaf-34	161	8	de	de	PROPN
gujaf-34	161	9	1	1	NUM
gujaf-34	161	10	r	r	NOUN
gujaf-34	161	11	r	r	NOUN
gujaf-34	161	12	squa	squa	NOUN
gujaf-34	161	13	re	re	PART
gujaf-34	161	14	adjust	adjust	VERB
gujaf-34	161	15	ed	ed	NOUN
gujaf-34	161	16	r	r	NOUN
gujaf-34	161	17	square	square	ADJ
gujaf-34	161	18	std	std	NOUN
gujaf-34	161	19	error	error	NOUN
gujaf-34	161	20	of	of	ADP
gujaf-34	161	21	the	the	DET
gujaf-34	161	22	estima	estima	PROPN
gujaf-34	161	23	te	te	PROPN
gujaf-34	161	24	r	r	NOUN
gujaf-34	161	25	squar	squar	NOUN
gujaf-34	161	26	e	e	PROPN
gujaf-34	161	27	chan	chan	PROPN
gujaf-34	161	28	ge	ge	PROPN
gujaf-34	161	29	f	f	PROPN
gujaf-34	161	30	chan	chan	PROPN
gujaf-34	161	31	ge	ge	PROPN
gujaf-34	161	32	df	df	PROPN
gujaf-34	161	33	1	1	NUM
gujaf-34	161	34	df	df	PROPN
gujaf-34	161	35	2	2	NUM
gujaf-34	161	36	sig.f	sig.f	PROPN
gujaf-34	161	37	chan	chan	PROPN
gujaf-34	161	38	ge	ge	PROPN
gujaf-34	161	39	durbi	durbi	PROPN
gujaf-34	161	40	n	n	PRON
gujaf-34	161	41	wats	wat	NOUN
gujaf-34	161	42	on	on	ADP
gujaf-34	161	43	1	1	NUM
gujaf-34	161	44	.84	.84	NUM
gujaf-34	161	45	1a	1a	PROPN
gujaf-34	161	46	.707	.707	NUM
gujaf-34	161	47	.699	.699	NUM
gujaf-34	161	48	.04506	.04506	NOUN
gujaf-34	161	49	25	25	NUM
gujaf-34	161	50	.707	.707	NUM
gujaf-34	161	51	96.42	96.42	NUM
gujaf-34	161	52	2	2	NUM
gujaf-34	161	53	1	1	NUM
gujaf-34	161	54	40	40	NUM
gujaf-34	161	55	.000	.000	NUM
gujaf-34	161	56	.731	.731	NUM
gujaf-34	161	57	a.	a.	NOUN
gujaf-34	161	58	predictors	predictor	NOUN
gujaf-34	161	59	:	:	PUNCT
gujaf-34	161	60	(	(	PUNCT
gujaf-34	161	61	constant	constant	ADJ
gujaf-34	161	62	)	)	PUNCT
gujaf-34	161	63	,	,	PUNCT
gujaf-34	161	64	financial	financial	ADJ
gujaf-34	161	65	audit	audit	NOUN
gujaf-34	161	66	fee	fee	NOUN
gujaf-34	161	67	,	,	PUNCT
gujaf-34	161	68	financial	financial	ADJ
gujaf-34	161	69	audit	audit	NOUN
gujaf-34	161	70	rotation	rotation	NOUN
gujaf-34	161	71	,	,	PUNCT
gujaf-34	161	72	financial	financial	ADJ
gujaf-34	161	73	audit	audit	NOUN
gujaf-34	161	74	tenure	tenure	NOUN
gujaf-34	161	75	,	,	PUNCT
gujaf-34	161	76	b.	b.	PROPN
gujaf-34	161	77	dependent	dependent	ADJ
gujaf-34	161	78	variable	variable	NOUN
gujaf-34	161	79	:	:	PUNCT
gujaf-34	161	80	return	return	VERB
gujaf-34	161	81	on	on	ADP
gujaf-34	161	82	asset	asset	NOUN
gujaf-34	161	83	source	source	NOUN
gujaf-34	161	84	:	:	PUNCT
gujaf-34	161	85	authors	author	NOUN
gujaf-34	161	86	’	'	PUNCT
gujaf-34	161	87	computation	computation	NOUN
gujaf-34	161	88	,	,	PUNCT
gujaf-34	161	89	2020	2020	NUM
gujaf-34	161	90	gusau	gusau	ADJ
gujaf-34	161	91	journal	journal	NOUN
gujaf-34	161	92	of	of	ADP
gujaf-34	161	93	accounting	accounting	NOUN
gujaf-34	161	94	and	and	CCONJ
gujaf-34	161	95	finance	finance	NOUN
gujaf-34	161	96	,	,	PUNCT
gujaf-34	161	97	vol	vol	NOUN
gujaf-34	161	98	.	.	PUNCT
gujaf-34	162	1	i	i	PRON
gujaf-34	162	2	,	,	PUNCT
gujaf-34	162	3	issue	issue	NOUN
gujaf-34	162	4	2	2	NUM
gujaf-34	162	5	,	,	PUNCT
gujaf-34	162	6	october	october	PROPN
gujaf-34	162	7	,	,	PUNCT
gujaf-34	162	8	2020	2020	NUM
gujaf-34	162	9	13	13	NUM
gujaf-34	163	1	the	the	DET
gujaf-34	163	2	summary	summary	NOUN
gujaf-34	163	3	of	of	ADP
gujaf-34	163	4	the	the	DET
gujaf-34	163	5	model	model	NOUN
gujaf-34	163	6	is	be	AUX
gujaf-34	163	7	presented	present	VERB
gujaf-34	163	8	in	in	ADP
gujaf-34	163	9	table	table	NOUN
gujaf-34	163	10	3	3	NUM
gujaf-34	163	11	.	.	PUNCT
gujaf-34	164	1	the	the	DET
gujaf-34	164	2	coefficient	coefficient	NOUN
gujaf-34	164	3	of	of	ADP
gujaf-34	164	4	determination	determination	NOUN
gujaf-34	164	5	(	(	PUNCT
gujaf-34	164	6	r	r	NOUN
gujaf-34	164	7	square	square	NOUN
gujaf-34	164	8	)	)	PUNCT
gujaf-34	164	9	of	of	ADP
gujaf-34	164	10	0.707	0.707	NUM
gujaf-34	164	11	means	mean	VERB
gujaf-34	164	12	that	that	SCONJ
gujaf-34	164	13	70.7	70.7	NUM
gujaf-34	164	14	%	%	NOUN
gujaf-34	164	15	of	of	ADP
gujaf-34	164	16	the	the	DET
gujaf-34	164	17	audit	audit	NOUN
gujaf-34	164	18	quality	quality	NOUN
gujaf-34	164	19	is	be	AUX
gujaf-34	164	20	dependent	dependent	ADJ
gujaf-34	164	21	on	on	ADP
gujaf-34	164	22	the	the	DET
gujaf-34	164	23	combination	combination	NOUN
gujaf-34	164	24	of	of	ADP
gujaf-34	164	25	company	company	NOUN
gujaf-34	164	26	size	size	NOUN
gujaf-34	164	27	,	,	PUNCT
gujaf-34	164	28	audit	audit	NOUN
gujaf-34	164	29	tenure	tenure	NOUN
gujaf-34	164	30	,	,	PUNCT
gujaf-34	164	31	leverage	leverage	NOUN
gujaf-34	164	32	of	of	ADP
gujaf-34	164	33	client	client	NOUN
gujaf-34	164	34	’s	’s	PART
gujaf-34	164	35	company	company	NOUN
gujaf-34	164	36	,	,	PUNCT
gujaf-34	164	37	rotation	rotation	NOUN
gujaf-34	164	38	of	of	ADP
gujaf-34	164	39	audit	audit	NOUN
gujaf-34	164	40	firm	firm	NOUN
gujaf-34	164	41	,	,	PUNCT
gujaf-34	164	42	and	and	CCONJ
gujaf-34	164	43	audit	audit	NOUN
gujaf-34	164	44	fee	fee	NOUN
gujaf-34	164	45	,	,	PUNCT
gujaf-34	164	46	while	while	SCONJ
gujaf-34	164	47	the	the	DET
gujaf-34	164	48	remaining	remain	VERB
gujaf-34	164	49	29.3	29.3	NUM
gujaf-34	164	50	%	%	NOUN
gujaf-34	164	51	is	be	AUX
gujaf-34	164	52	the	the	DET
gujaf-34	164	53	error	error	NOUN
gujaf-34	164	54	term	term	NOUN
gujaf-34	164	55	which	which	PRON
gujaf-34	164	56	is	be	AUX
gujaf-34	164	57	traceable	traceable	ADJ
gujaf-34	164	58	to	to	ADP
gujaf-34	164	59	other	other	ADJ
gujaf-34	164	60	factors	factor	NOUN
gujaf-34	164	61	that	that	PRON
gujaf-34	164	62	determine	determine	VERB
gujaf-34	164	63	quality	quality	NOUN
gujaf-34	164	64	of	of	ADP
gujaf-34	164	65	audit	audit	NOUN
gujaf-34	164	66	,	,	PUNCT
gujaf-34	164	67	aside	aside	ADP
gujaf-34	164	68	the	the	DET
gujaf-34	164	69	variables	variable	NOUN
gujaf-34	164	70	specified	specify	VERB
gujaf-34	164	71	in	in	ADP
gujaf-34	164	72	the	the	DET
gujaf-34	164	73	model	model	NOUN
gujaf-34	164	74	.	.	PUNCT
gujaf-34	165	1	the	the	DET
gujaf-34	165	2	adjusted	adjusted	ADJ
gujaf-34	165	3	r	r	NOUN
gujaf-34	165	4	-	-	NOUN
gujaf-34	165	5	square	square	NOUN
gujaf-34	165	6	of	of	ADP
gujaf-34	165	7	0.699	0.699	NUM
gujaf-34	165	8	is	be	AUX
gujaf-34	165	9	high	high	ADJ
gujaf-34	165	10	,	,	PUNCT
gujaf-34	165	11	implying	imply	VERB
gujaf-34	165	12	that	that	SCONJ
gujaf-34	165	13	the	the	DET
gujaf-34	165	14	model	model	NOUN
gujaf-34	165	15	has	have	VERB
gujaf-34	165	16	69.9	69.9	NUM
gujaf-34	165	17	%	%	NOUN
gujaf-34	165	18	predictive	predictive	ADJ
gujaf-34	165	19	ability	ability	NOUN
gujaf-34	165	20	.	.	PUNCT
gujaf-34	166	1	the	the	DET
gujaf-34	166	2	durbin	durbin	PROPN
gujaf-34	166	3	watson	watson	PROPN
gujaf-34	166	4	(	(	PUNCT
gujaf-34	166	5	dw	dw	PROPN
gujaf-34	166	6	)	)	PUNCT
gujaf-34	166	7	statistic	statistic	NOUN
gujaf-34	166	8	is	be	AUX
gujaf-34	166	9	within	within	ADP
gujaf-34	166	10	the	the	DET
gujaf-34	166	11	acceptable	acceptable	ADJ
gujaf-34	166	12	range	range	NOUN
gujaf-34	166	13	.	.	PUNCT
gujaf-34	167	1	collinearity	collinearity	NOUN
gujaf-34	167	2	was	be	AUX
gujaf-34	167	3	tested	test	VERB
gujaf-34	167	4	using	use	VERB
gujaf-34	167	5	the	the	DET
gujaf-34	167	6	tolerance	tolerance	NOUN
gujaf-34	167	7	and	and	CCONJ
gujaf-34	167	8	vif	vif	NOUN
gujaf-34	167	9	statistics	statistic	NOUN
gujaf-34	167	10	.	.	PUNCT
gujaf-34	168	1	the	the	DET
gujaf-34	168	2	regressors	regressor	NOUN
gujaf-34	168	3	each	each	PRON
gujaf-34	168	4	had	have	VERB
gujaf-34	168	5	tolerance	tolerance	NOUN
gujaf-34	168	6	coefficient	coefficient	NOUN
gujaf-34	168	7	less	less	ADJ
gujaf-34	168	8	than	than	ADP
gujaf-34	168	9	1.0	1.0	NUM
gujaf-34	168	10	;	;	PUNCT
gujaf-34	168	11	and	and	CCONJ
gujaf-34	168	12	a	a	DET
gujaf-34	168	13	vif	vif	NOUN
gujaf-34	168	14	coefficient	coefficient	VERB
gujaf-34	168	15	less	less	ADJ
gujaf-34	168	16	than	than	ADP
gujaf-34	168	17	10.0	10.0	NUM
gujaf-34	168	18	.	.	PUNCT
gujaf-34	169	1	collinearity	collinearity	NOUN
gujaf-34	169	2	between	between	ADP
gujaf-34	169	3	a	a	DET
gujaf-34	169	4	dependent	dependent	ADJ
gujaf-34	169	5	and	and	CCONJ
gujaf-34	169	6	independent	independent	ADJ
gujaf-34	169	7	variables	variable	NOUN
gujaf-34	169	8	will	will	AUX
gujaf-34	169	9	exist	exist	VERB
gujaf-34	169	10	if	if	SCONJ
gujaf-34	169	11	the	the	DET
gujaf-34	169	12	tolerance	tolerance	NOUN
gujaf-34	169	13	and	and	CCONJ
gujaf-34	169	14	vif	vif	NOUN
gujaf-34	169	15	coefficients	coefficient	NOUN
gujaf-34	169	16	exceed	exceed	VERB
gujaf-34	169	17	1.0	1.0	NUM
gujaf-34	169	18	and	and	CCONJ
gujaf-34	169	19	10.0	10.0	NUM
gujaf-34	169	20	respectively	respectively	ADV
gujaf-34	169	21	.	.	PUNCT
gujaf-34	170	1	since	since	SCONJ
gujaf-34	170	2	the	the	DET
gujaf-34	170	3	coefficient	coefficient	NOUN
gujaf-34	170	4	for	for	ADP
gujaf-34	170	5	all	all	DET
gujaf-34	170	6	the	the	DET
gujaf-34	170	7	regressors	regressor	NOUN
gujaf-34	170	8	are	be	AUX
gujaf-34	170	9	within	within	ADP
gujaf-34	170	10	the	the	DET
gujaf-34	170	11	specified	specify	VERB
gujaf-34	170	12	limits	limit	NOUN
gujaf-34	170	13	,	,	PUNCT
gujaf-34	170	14	the	the	DET
gujaf-34	170	15	study	study	NOUN
gujaf-34	170	16	concludes	conclude	VERB
gujaf-34	170	17	that	that	SCONJ
gujaf-34	170	18	there	there	PRON
gujaf-34	170	19	is	be	VERB
gujaf-34	170	20	no	no	DET
gujaf-34	170	21	collinearity	collinearity	NOUN
gujaf-34	170	22	between	between	ADP
gujaf-34	170	23	audit	audit	NOUN
gujaf-34	170	24	quality	quality	NOUN
gujaf-34	170	25	and	and	CCONJ
gujaf-34	170	26	each	each	PRON
gujaf-34	170	27	of	of	ADP
gujaf-34	170	28	the	the	DET
gujaf-34	170	29	independent	independent	ADJ
gujaf-34	170	30	variables	variable	NOUN
gujaf-34	170	31	.	.	PUNCT
gujaf-34	171	1	hypothesis	hypothesis	NOUN
gujaf-34	171	2	testing	test	VERB
gujaf-34	171	3	h01	h01	NOUN
gujaf-34	171	4	:	:	PUNCT
gujaf-34	171	5	financial	financial	ADJ
gujaf-34	171	6	audit	audit	NOUN
gujaf-34	171	7	fee	fee	NOUN
gujaf-34	171	8	does	do	AUX
gujaf-34	171	9	not	not	PART
gujaf-34	171	10	have	have	VERB
gujaf-34	171	11	significant	significant	ADJ
gujaf-34	171	12	impact	impact	NOUN
gujaf-34	171	13	on	on	ADP
gujaf-34	171	14	the	the	DET
gujaf-34	171	15	portfolio	portfolio	NOUN
gujaf-34	171	16	performance	performance	NOUN
gujaf-34	171	17	of	of	ADP
gujaf-34	171	18	listed	list	VERB
gujaf-34	171	19	deposit	deposit	NOUN
gujaf-34	171	20	money	money	NOUN
gujaf-34	171	21	banks	bank	NOUN
gujaf-34	171	22	(	(	PUNCT
gujaf-34	171	23	dmbs	dmb	NOUN
gujaf-34	171	24	)	)	PUNCT
gujaf-34	171	25	in	in	ADP
gujaf-34	171	26	nigeria	nigeria	PROPN
gujaf-34	171	27	.	.	PUNCT
gujaf-34	172	1	the	the	DET
gujaf-34	172	2	result	result	NOUN
gujaf-34	172	3	of	of	ADP
gujaf-34	172	4	the	the	DET
gujaf-34	172	5	correlation	correlation	NOUN
gujaf-34	172	6	matrix	matrix	NOUN
gujaf-34	172	7	or	or	CCONJ
gujaf-34	172	8	analysis	analysis	NOUN
gujaf-34	172	9	as	as	SCONJ
gujaf-34	172	10	shown	show	VERB
gujaf-34	172	11	in	in	ADP
gujaf-34	172	12	table	table	NOUN
gujaf-34	172	13	2	2	NUM
gujaf-34	172	14	reveals	reveal	VERB
gujaf-34	172	15	the	the	DET
gujaf-34	172	16	correlation	correlation	NOUN
gujaf-34	172	17	coefficient	coefficient	NOUN
gujaf-34	172	18	of	of	ADP
gujaf-34	172	19	(	(	PUNCT
gujaf-34	172	20	r=0.020	r=0.020	PROPN
gujaf-34	172	21	,	,	PUNCT
gujaf-34	172	22	p	p	X
gujaf-34	172	23	≤	≤	NUM
gujaf-34	172	24	0.450	0.450	NUM
gujaf-34	172	25	)	)	PUNCT
gujaf-34	172	26	which	which	PRON
gujaf-34	172	27	is	be	AUX
gujaf-34	172	28	positive	positive	ADJ
gujaf-34	172	29	but	but	CCONJ
gujaf-34	172	30	weak	weak	ADJ
gujaf-34	172	31	and	and	CCONJ
gujaf-34	172	32	not	not	PART
gujaf-34	172	33	statistically	statistically	ADV
gujaf-34	172	34	significant	significant	ADJ
gujaf-34	172	35	at	at	ADP
gujaf-34	172	36	5	5	NUM
gujaf-34	172	37	%	%	NOUN
gujaf-34	172	38	level	level	NOUN
gujaf-34	172	39	,	,	PUNCT
gujaf-34	172	40	representing	represent	VERB
gujaf-34	172	41	the	the	DET
gujaf-34	172	42	relationship	relationship	NOUN
gujaf-34	172	43	between	between	ADP
gujaf-34	172	44	audit	audit	NOUN
gujaf-34	172	45	fee	fee	NOUN
gujaf-34	172	46	and	and	CCONJ
gujaf-34	172	47	audit	audit	NOUN
gujaf-34	172	48	quality	quality	NOUN
gujaf-34	172	49	.	.	PUNCT
gujaf-34	173	1	hence	hence	ADV
gujaf-34	173	2	,	,	PUNCT
gujaf-34	173	3	the	the	DET
gujaf-34	173	4	study	study	NOUN
gujaf-34	173	5	accepts	accept	VERB
gujaf-34	173	6	the	the	DET
gujaf-34	173	7	null	null	ADJ
gujaf-34	173	8	hypothesis	hypothesis	NOUN
gujaf-34	173	9	and	and	CCONJ
gujaf-34	173	10	concludes	conclude	VERB
gujaf-34	173	11	that	that	SCONJ
gujaf-34	173	12	there	there	PRON
gujaf-34	173	13	is	be	VERB
gujaf-34	173	14	no	no	DET
gujaf-34	173	15	significant	significant	ADJ
gujaf-34	173	16	impact	impact	NOUN
gujaf-34	173	17	of	of	ADP
gujaf-34	173	18	financial	financial	ADJ
gujaf-34	173	19	audit	audit	NOUN
gujaf-34	173	20	fee	fee	NOUN
gujaf-34	173	21	on	on	ADP
gujaf-34	173	22	portfolio	portfolio	NOUN
gujaf-34	173	23	performance	performance	NOUN
gujaf-34	173	24	of	of	ADP
gujaf-34	173	25	deposit	deposit	NOUN
gujaf-34	173	26	money	money	NOUN
gujaf-34	173	27	banks	bank	NOUN
gujaf-34	173	28	in	in	ADP
gujaf-34	173	29	nigeria	nigeria	PROPN
gujaf-34	173	30	.	.	PUNCT
gujaf-34	174	1	h02	h02	PROPN
gujaf-34	174	2	:	:	PUNCT
gujaf-34	174	3	financial	financial	ADJ
gujaf-34	174	4	audit	audit	NOUN
gujaf-34	174	5	firm	firm	ADJ
gujaf-34	174	6	rotation	rotation	NOUN
gujaf-34	174	7	does	do	AUX
gujaf-34	174	8	not	not	PART
gujaf-34	174	9	have	have	VERB
gujaf-34	174	10	significant	significant	ADJ
gujaf-34	174	11	impact	impact	NOUN
gujaf-34	174	12	on	on	ADP
gujaf-34	174	13	the	the	DET
gujaf-34	174	14	portfolio	portfolio	NOUN
gujaf-34	174	15	performance	performance	NOUN
gujaf-34	174	16	of	of	ADP
gujaf-34	174	17	listed	list	VERB
gujaf-34	174	18	deposit	deposit	NOUN
gujaf-34	174	19	money	money	NOUN
gujaf-34	174	20	banks	bank	NOUN
gujaf-34	174	21	(	(	PUNCT
gujaf-34	174	22	dmbs	dmb	NOUN
gujaf-34	174	23	)	)	PUNCT
gujaf-34	174	24	in	in	ADP
gujaf-34	174	25	nigeria	nigeria	PROPN
gujaf-34	174	26	.	.	PUNCT
gujaf-34	175	1	the	the	DET
gujaf-34	175	2	result	result	NOUN
gujaf-34	175	3	of	of	ADP
gujaf-34	175	4	correlation	correlation	NOUN
gujaf-34	175	5	analysis	analysis	NOUN
gujaf-34	175	6	in	in	ADP
gujaf-34	175	7	table	table	NOUN
gujaf-34	175	8	2	2	NUM
gujaf-34	175	9	shows	show	VERB
gujaf-34	175	10	there	there	PRON
gujaf-34	175	11	is	be	VERB
gujaf-34	175	12	statistically	statistically	ADV
gujaf-34	175	13	not	not	PART
gujaf-34	175	14	significant	significant	ADJ
gujaf-34	175	15	negative	negative	ADJ
gujaf-34	175	16	relationship	relationship	NOUN
gujaf-34	175	17	between	between	ADP
gujaf-34	175	18	financial	financial	ADJ
gujaf-34	175	19	audit	audit	NOUN
gujaf-34	175	20	firm	firm	ADJ
gujaf-34	175	21	rotation	rotation	NOUN
gujaf-34	175	22	and	and	CCONJ
gujaf-34	175	23	portfolio	portfolio	NOUN
gujaf-34	175	24	performance	performance	NOUN
gujaf-34	175	25	(	(	PUNCT
gujaf-34	175	26	r=	r=	ADJ
gujaf-34	175	27	-0.191	-0.191	NOUN
gujaf-34	175	28	,	,	PUNCT
gujaf-34	175	29	p	p	PROPN
gujaf-34	175	30	≤	≤	NOUN
gujaf-34	175	31	0.113	0.113	NUM
gujaf-34	175	32	)	)	PUNCT
gujaf-34	175	33	.	.	PUNCT
gujaf-34	176	1	the	the	DET
gujaf-34	176	2	regression	regression	NOUN
gujaf-34	176	3	coefficient	coefficient	NOUN
gujaf-34	176	4	of	of	ADP
gujaf-34	176	5	financial	financial	ADJ
gujaf-34	176	6	audit	audit	NOUN
gujaf-34	176	7	firm	firm	ADJ
gujaf-34	176	8	rotation	rotation	NOUN
gujaf-34	176	9	(	(	PUNCT
gujaf-34	176	10	far	far	ADV
gujaf-34	176	11	)	)	PUNCT
gujaf-34	176	12	in	in	ADP
gujaf-34	176	13	table	table	NOUN
gujaf-34	176	14	2	2	NUM
gujaf-34	176	15	is	be	AUX
gujaf-34	176	16	not	not	PART
gujaf-34	176	17	statistically	statistically	ADV
gujaf-34	176	18	significant	significant	ADJ
gujaf-34	176	19	α2	α2	ADJ
gujaf-34	176	20	,	,	PUNCT
gujaf-34	176	21	of	of	ADP
gujaf-34	176	22	0.017	0.017	NUM
gujaf-34	176	23	(	(	PUNCT
gujaf-34	176	24	p	p	NOUN
gujaf-34	176	25	value	value	NOUN
gujaf-34	176	26	≤	≤	NOUN
gujaf-34	176	27	0.849	0.849	NUM
gujaf-34	176	28	)	)	PUNCT
gujaf-34	176	29	,	,	PUNCT
gujaf-34	176	30	the	the	DET
gujaf-34	176	31	null	null	ADJ
gujaf-34	176	32	hypothesis	hypothesis	NOUN
gujaf-34	176	33	is	be	AUX
gujaf-34	176	34	therefore	therefore	ADV
gujaf-34	176	35	retained	retain	VERB
gujaf-34	176	36	and	and	CCONJ
gujaf-34	176	37	conclude	conclude	VERB
gujaf-34	176	38	that	that	SCONJ
gujaf-34	176	39	there	there	PRON
gujaf-34	176	40	is	be	VERB
gujaf-34	176	41	no	no	DET
gujaf-34	176	42	significant	significant	ADJ
gujaf-34	176	43	impact	impact	NOUN
gujaf-34	176	44	of	of	ADP
gujaf-34	176	45	financial	financial	ADJ
gujaf-34	176	46	audit	audit	NOUN
gujaf-34	176	47	firm	firm	ADJ
gujaf-34	176	48	rotation	rotation	NOUN
gujaf-34	176	49	on	on	ADP
gujaf-34	176	50	portfolio	portfolio	NOUN
gujaf-34	176	51	performance	performance	NOUN
gujaf-34	176	52	and	and	CCONJ
gujaf-34	176	53	quality	quality	NOUN
gujaf-34	176	54	of	of	ADP
gujaf-34	176	55	listed	list	VERB
gujaf-34	176	56	deposit	deposit	NOUN
gujaf-34	176	57	money	money	NOUN
gujaf-34	176	58	banks	bank	NOUN
gujaf-34	176	59	(	(	PUNCT
gujaf-34	176	60	dmbs	dmb	NOUN
gujaf-34	176	61	)	)	PUNCT
gujaf-34	176	62	in	in	ADP
gujaf-34	176	63	nigeria	nigeria	PROPN
gujaf-34	176	64	.	.	PUNCT
gujaf-34	177	1	gusau	gusau	PROPN
gujaf-34	177	2	journal	journal	PROPN
gujaf-34	177	3	of	of	ADP
gujaf-34	177	4	accounting	accounting	NOUN
gujaf-34	177	5	and	and	CCONJ
gujaf-34	177	6	finance	finance	NOUN
gujaf-34	177	7	,	,	PUNCT
gujaf-34	177	8	vol	vol	NOUN
gujaf-34	177	9	.	.	PUNCT
gujaf-34	178	1	i	i	PRON
gujaf-34	178	2	,	,	PUNCT
gujaf-34	178	3	issue	issue	NOUN
gujaf-34	178	4	2	2	NUM
gujaf-34	178	5	,	,	PUNCT
gujaf-34	178	6	october	october	PROPN
gujaf-34	178	7	,	,	PUNCT
gujaf-34	178	8	2020	2020	NUM
gujaf-34	178	9	14	14	NUM
gujaf-34	178	10	h03	h03	NOUN
gujaf-34	178	11	:	:	PUNCT
gujaf-34	178	12	there	there	PRON
gujaf-34	178	13	is	be	VERB
gujaf-34	178	14	no	no	DET
gujaf-34	178	15	significant	significant	ADJ
gujaf-34	178	16	impact	impact	NOUN
gujaf-34	178	17	of	of	ADP
gujaf-34	178	18	financial	financial	ADJ
gujaf-34	178	19	audit	audit	NOUN
gujaf-34	178	20	firm	firm	NOUN
gujaf-34	178	21	tenure	tenure	NOUN
gujaf-34	178	22	on	on	ADP
gujaf-34	178	23	portfolio	portfolio	NOUN
gujaf-34	178	24	performance	performance	NOUN
gujaf-34	178	25	.	.	PUNCT
gujaf-34	179	1	the	the	DET
gujaf-34	179	2	result	result	NOUN
gujaf-34	179	3	of	of	ADP
gujaf-34	179	4	correlation	correlation	NOUN
gujaf-34	179	5	analysis	analysis	NOUN
gujaf-34	179	6	in	in	ADP
gujaf-34	179	7	table	table	NOUN
gujaf-34	179	8	2	2	NUM
gujaf-34	179	9	shows	show	VERB
gujaf-34	179	10	there	there	PRON
gujaf-34	179	11	is	be	VERB
gujaf-34	179	12	no	no	DET
gujaf-34	179	13	statistically	statistically	ADV
gujaf-34	179	14	significant	significant	ADJ
gujaf-34	179	15	relationship	relationship	NOUN
gujaf-34	179	16	between	between	ADP
gujaf-34	179	17	financial	financial	ADJ
gujaf-34	179	18	audit	audit	NOUN
gujaf-34	179	19	firm	firm	NOUN
gujaf-34	179	20	tenure	tenure	NOUN
gujaf-34	179	21	and	and	CCONJ
gujaf-34	179	22	portfolio	portfolio	NOUN
gujaf-34	179	23	performance	performance	NOUN
gujaf-34	179	24	of	of	ADP
gujaf-34	179	25	listed	list	VERB
gujaf-34	179	26	deposit	deposit	NOUN
gujaf-34	179	27	money	money	NOUN
gujaf-34	179	28	banks	bank	NOUN
gujaf-34	179	29	(	(	PUNCT
gujaf-34	179	30	dmbs	dmb	NOUN
gujaf-34	179	31	)	)	PUNCT
gujaf-34	179	32	(	(	PUNCT
gujaf-34	179	33	r	r	NOUN
gujaf-34	179	34	=	=	SYM
gujaf-34	179	35	0.113	0.113	NUM
gujaf-34	179	36	,	,	PUNCT
gujaf-34	179	37	p	p	NOUN
gujaf-34	179	38	≤	≤	PROPN
gujaf-34	179	39	0.239	0.239	NUM
gujaf-34	179	40	)	)	PUNCT
gujaf-34	179	41	.	.	PUNCT
gujaf-34	180	1	the	the	DET
gujaf-34	180	2	regressor	regressor	NOUN
gujaf-34	180	3	coefficient	coefficient	NOUN
gujaf-34	180	4	of	of	ADP
gujaf-34	180	5	financial	financial	ADJ
gujaf-34	180	6	audit	audit	NOUN
gujaf-34	180	7	firm	firm	NOUN
gujaf-34	180	8	tenure	tenure	NOUN
gujaf-34	180	9	(	(	PUNCT
gujaf-34	180	10	fat	fat	NOUN
gujaf-34	180	11	)	)	PUNCT
gujaf-34	180	12	in	in	ADP
gujaf-34	180	13	the	the	DET
gujaf-34	180	14	table	table	NOUN
gujaf-34	180	15	confirms	confirm	VERB
gujaf-34	180	16	non	non	X
gujaf-34	180	17	statistically	statistically	ADV
gujaf-34	180	18	significant	significant	ADJ
gujaf-34	180	19	(	(	PUNCT
gujaf-34	180	20	α3	α3	NOUN
gujaf-34	180	21	,	,	PUNCT
gujaf-34	180	22	=	=	PROPN
gujaf-34	180	23	0.019	0.019	NUM
gujaf-34	180	24	,	,	PUNCT
gujaf-34	180	25	p	p	NOUN
gujaf-34	180	26	value	value	NOUN
gujaf-34	180	27	≤	≤	NOUN
gujaf-34	180	28	0.832	0.832	NUM
gujaf-34	180	29	)	)	PUNCT
gujaf-34	180	30	,	,	PUNCT
gujaf-34	180	31	the	the	DET
gujaf-34	180	32	null	null	ADJ
gujaf-34	180	33	hypothesis	hypothesis	NOUN
gujaf-34	180	34	is	be	AUX
gujaf-34	180	35	therefore	therefore	ADV
gujaf-34	180	36	retained	retain	VERB
gujaf-34	180	37	and	and	CCONJ
gujaf-34	180	38	concludes	conclude	VERB
gujaf-34	180	39	that	that	SCONJ
gujaf-34	180	40	there	there	PRON
gujaf-34	180	41	is	be	VERB
gujaf-34	180	42	no	no	DET
gujaf-34	180	43	significant	significant	ADJ
gujaf-34	180	44	impact	impact	NOUN
gujaf-34	180	45	of	of	ADP
gujaf-34	180	46	financial	financial	ADJ
gujaf-34	180	47	audit	audit	NOUN
gujaf-34	180	48	firm	firm	NOUN
gujaf-34	180	49	tenure	tenure	NOUN
gujaf-34	180	50	on	on	ADP
gujaf-34	180	51	portfolio	portfolio	NOUN
gujaf-34	180	52	performance	performance	NOUN
gujaf-34	180	53	and	and	CCONJ
gujaf-34	180	54	audit	audit	NOUN
gujaf-34	180	55	quality	quality	NOUN
gujaf-34	180	56	of	of	ADP
gujaf-34	180	57	listed	list	VERB
gujaf-34	180	58	deposit	deposit	NOUN
gujaf-34	180	59	money	money	NOUN
gujaf-34	180	60	banks	bank	NOUN
gujaf-34	180	61	(	(	PUNCT
gujaf-34	180	62	dmbs	dmb	NOUN
gujaf-34	180	63	)	)	PUNCT
gujaf-34	180	64	in	in	ADP
gujaf-34	180	65	nigeria	nigeria	PROPN
gujaf-34	180	66	.	.	PUNCT
gujaf-34	181	1	arising	arise	VERB
gujaf-34	181	2	from	from	ADP
gujaf-34	181	3	the	the	DET
gujaf-34	181	4	analysis	analysis	NOUN
gujaf-34	181	5	of	of	ADP
gujaf-34	181	6	the	the	DET
gujaf-34	181	7	result	result	NOUN
gujaf-34	181	8	of	of	ADP
gujaf-34	181	9	the	the	DET
gujaf-34	181	10	study	study	NOUN
gujaf-34	181	11	,	,	PUNCT
gujaf-34	181	12	the	the	DET
gujaf-34	181	13	findings	finding	NOUN
gujaf-34	181	14	revealed	reveal	VERB
gujaf-34	181	15	that	that	SCONJ
gujaf-34	181	16	there	there	PRON
gujaf-34	181	17	is	be	VERB
gujaf-34	181	18	positive	positive	ADJ
gujaf-34	181	19	but	but	CCONJ
gujaf-34	181	20	weaker	weak	ADJ
gujaf-34	181	21	and	and	CCONJ
gujaf-34	181	22	not	not	PART
gujaf-34	181	23	significant	significant	ADJ
gujaf-34	181	24	relationship	relationship	NOUN
gujaf-34	181	25	between	between	ADP
gujaf-34	181	26	financial	financial	ADJ
gujaf-34	181	27	audit	audit	NOUN
gujaf-34	181	28	fee	fee	NOUN
gujaf-34	181	29	and	and	CCONJ
gujaf-34	181	30	portfolio	portfolio	NOUN
gujaf-34	181	31	performance	performance	NOUN
gujaf-34	181	32	and	and	CCONJ
gujaf-34	181	33	audit	audit	NOUN
gujaf-34	181	34	quality	quality	NOUN
gujaf-34	181	35	and	and	CCONJ
gujaf-34	181	36	this	this	PRON
gujaf-34	181	37	indicates	indicate	VERB
gujaf-34	181	38	that	that	SCONJ
gujaf-34	181	39	portfolio	portfolio	NOUN
gujaf-34	181	40	performance	performance	NOUN
gujaf-34	181	41	and	and	CCONJ
gujaf-34	181	42	audit	audit	NOUN
gujaf-34	181	43	quality	quality	NOUN
gujaf-34	181	44	is	be	AUX
gujaf-34	181	45	dependent	dependent	ADJ
gujaf-34	181	46	on	on	ADP
gujaf-34	181	47	financial	financial	ADJ
gujaf-34	181	48	audit	audit	NOUN
gujaf-34	181	49	fee	fee	NOUN
gujaf-34	181	50	;	;	PUNCT
gujaf-34	181	51	the	the	PRON
gujaf-34	181	52	higher	high	ADJ
gujaf-34	181	53	the	the	DET
gujaf-34	181	54	audit	audit	NOUN
gujaf-34	181	55	fee	fee	NOUN
gujaf-34	181	56	,	,	PUNCT
gujaf-34	181	57	the	the	DET
gujaf-34	181	58	more	more	ADV
gujaf-34	181	59	qualitative	qualitative	ADJ
gujaf-34	181	60	the	the	DET
gujaf-34	181	61	audit	audit	NOUN
gujaf-34	181	62	work	work	NOUN
gujaf-34	181	63	and	and	CCONJ
gujaf-34	181	64	portfolio	portfolio	NOUN
gujaf-34	181	65	performance	performance	NOUN
gujaf-34	181	66	.	.	PUNCT
gujaf-34	182	1	the	the	DET
gujaf-34	182	2	finding	finding	NOUN
gujaf-34	182	3	is	be	AUX
gujaf-34	182	4	in	in	ADP
gujaf-34	182	5	consonance	consonance	NOUN
gujaf-34	182	6	with	with	ADP
gujaf-34	182	7	craswel	craswel	PROPN
gujaf-34	182	8	et	et	PROPN
gujaf-34	182	9	al	al	PROPN
gujaf-34	182	10	(	(	PUNCT
gujaf-34	182	11	2002	2002	NUM
gujaf-34	182	12	)	)	PUNCT
gujaf-34	182	13	,	,	PUNCT
gujaf-34	182	14	and	and	CCONJ
gujaf-34	182	15	frankel	frankel	PROPN
gujaf-34	182	16	,	,	PUNCT
gujaf-34	182	17	john	john	PROPN
gujaf-34	182	18	and	and	CCONJ
gujaf-34	182	19	nelson	nelson	PROPN
gujaf-34	182	20	(	(	PUNCT
gujaf-34	182	21	2002	2002	NUM
gujaf-34	182	22	)	)	PUNCT
gujaf-34	182	23	.	.	PUNCT
gujaf-34	183	1	the	the	DET
gujaf-34	183	2	relationship	relationship	NOUN
gujaf-34	183	3	between	between	ADP
gujaf-34	183	4	financial	financial	ADJ
gujaf-34	183	5	audit	audit	NOUN
gujaf-34	183	6	firm	firm	ADJ
gujaf-34	183	7	rotation	rotation	NOUN
gujaf-34	183	8	and	and	CCONJ
gujaf-34	183	9	portfolio	portfolio	NOUN
gujaf-34	183	10	performance	performance	NOUN
gujaf-34	183	11	is	be	AUX
gujaf-34	183	12	negative	negative	ADJ
gujaf-34	183	13	and	and	CCONJ
gujaf-34	183	14	not	not	PART
gujaf-34	183	15	statistically	statistically	ADV
gujaf-34	183	16	significant	significant	ADJ
gujaf-34	183	17	and	and	CCONJ
gujaf-34	183	18	this	this	PRON
gujaf-34	183	19	signifies	signify	VERB
gujaf-34	183	20	that	that	SCONJ
gujaf-34	183	21	when	when	SCONJ
gujaf-34	183	22	the	the	DET
gujaf-34	183	23	rotation	rotation	NOUN
gujaf-34	183	24	of	of	ADP
gujaf-34	183	25	audit	audit	NOUN
gujaf-34	183	26	firms	firm	NOUN
gujaf-34	183	27	is	be	AUX
gujaf-34	183	28	not	not	PART
gujaf-34	183	29	on	on	ADP
gujaf-34	183	30	a	a	DET
gujaf-34	183	31	regular	regular	ADJ
gujaf-34	183	32	basis	basis	NOUN
gujaf-34	183	33	,	,	PUNCT
gujaf-34	183	34	it	it	PRON
gujaf-34	183	35	results	result	VERB
gujaf-34	183	36	in	in	ADP
gujaf-34	183	37	low	low	ADJ
gujaf-34	183	38	portfolio	portfolio	NOUN
gujaf-34	183	39	performance	performance	NOUN
gujaf-34	183	40	and	and	CCONJ
gujaf-34	183	41	audit	audit	NOUN
gujaf-34	183	42	quality	quality	NOUN
gujaf-34	183	43	of	of	ADP
gujaf-34	183	44	dmbs	dmb	NOUN
gujaf-34	183	45	,	,	PUNCT
gujaf-34	183	46	because	because	SCONJ
gujaf-34	183	47	regular	regular	ADJ
gujaf-34	183	48	rotation	rotation	NOUN
gujaf-34	183	49	of	of	ADP
gujaf-34	183	50	auditors	auditor	NOUN
gujaf-34	183	51	will	will	AUX
gujaf-34	183	52	help	help	VERB
gujaf-34	183	53	checkmate	checkmate	VERB
gujaf-34	183	54	some	some	PRON
gujaf-34	183	55	of	of	ADP
gujaf-34	183	56	the	the	DET
gujaf-34	183	57	threats	threat	NOUN
gujaf-34	183	58	to	to	ADP
gujaf-34	183	59	the	the	DET
gujaf-34	183	60	independence	independence	NOUN
gujaf-34	183	61	of	of	ADP
gujaf-34	183	62	financial	financial	ADJ
gujaf-34	183	63	auditors	auditor	NOUN
gujaf-34	183	64	which	which	PRON
gujaf-34	183	65	could	could	AUX
gujaf-34	183	66	adversely	adversely	ADV
gujaf-34	183	67	affect	affect	VERB
gujaf-34	183	68	their	their	PRON
gujaf-34	183	69	portfolio	portfolio	NOUN
gujaf-34	183	70	performance	performance	NOUN
gujaf-34	183	71	and	and	CCONJ
gujaf-34	183	72	quality	quality	NOUN
gujaf-34	183	73	of	of	ADP
gujaf-34	183	74	financial	financial	ADJ
gujaf-34	183	75	audit	audit	NOUN
gujaf-34	183	76	.	.	PUNCT
gujaf-34	184	1	this	this	PRON
gujaf-34	184	2	is	be	AUX
gujaf-34	184	3	also	also	ADV
gujaf-34	184	4	consistent	consistent	ADJ
gujaf-34	184	5	with	with	ADP
gujaf-34	184	6	the	the	DET
gujaf-34	184	7	findings	finding	NOUN
gujaf-34	184	8	of	of	ADP
gujaf-34	184	9	healey	healey	PROPN
gujaf-34	184	10	and	and	CCONJ
gujaf-34	184	11	kim	kim	PROPN
gujaf-34	184	12	(	(	PUNCT
gujaf-34	184	13	2003	2003	NUM
gujaf-34	184	14	)	)	PUNCT
gujaf-34	184	15	,	,	PUNCT
gujaf-34	184	16	carcello	carcello	PROPN
gujaf-34	184	17	et	et	PROPN
gujaf-34	184	18	al	al	PROPN
gujaf-34	184	19	(	(	PUNCT
gujaf-34	184	20	2004	2004	NUM
gujaf-34	184	21	)	)	PUNCT
gujaf-34	184	22	,	,	PUNCT
gujaf-34	184	23	who	who	PRON
gujaf-34	184	24	submitted	submit	VERB
gujaf-34	184	25	that	that	DET
gujaf-34	184	26	audit	audit	NOUN
gujaf-34	184	27	firms	firm	NOUN
gujaf-34	184	28	’	'	PUNCT
gujaf-34	184	29	rotation	rotation	NOUN
gujaf-34	184	30	is	be	AUX
gujaf-34	184	31	a	a	DET
gujaf-34	184	32	way	way	NOUN
gujaf-34	184	33	of	of	ADP
gujaf-34	184	34	improving	improve	VERB
gujaf-34	184	35	audit	audit	NOUN
gujaf-34	184	36	quality	quality	NOUN
gujaf-34	184	37	.	.	PUNCT
gujaf-34	185	1	this	this	PRON
gujaf-34	185	2	is	be	AUX
gujaf-34	185	3	because	because	SCONJ
gujaf-34	185	4	over	over	ADP
gujaf-34	185	5	familiarity	familiarity	NOUN
gujaf-34	185	6	with	with	ADP
gujaf-34	185	7	the	the	DET
gujaf-34	185	8	financial	financial	ADJ
gujaf-34	185	9	auditor	auditor	NOUN
gujaf-34	185	10	’s	’s	PART
gujaf-34	185	11	clients	client	NOUN
gujaf-34	185	12	has	have	VERB
gujaf-34	185	13	the	the	DET
gujaf-34	185	14	negative	negative	ADJ
gujaf-34	185	15	effect	effect	NOUN
gujaf-34	185	16	of	of	ADP
gujaf-34	185	17	reducing	reduce	VERB
gujaf-34	185	18	the	the	DET
gujaf-34	185	19	freshness	freshness	NOUN
gujaf-34	185	20	of	of	ADP
gujaf-34	185	21	opinion	opinion	NOUN
gujaf-34	185	22	the	the	DET
gujaf-34	185	23	financial	financial	ADJ
gujaf-34	185	24	auditors	auditor	NOUN
gujaf-34	185	25	had	have	VERB
gujaf-34	185	26	in	in	ADP
gujaf-34	185	27	the	the	DET
gujaf-34	185	28	early	early	ADJ
gujaf-34	185	29	years	year	NOUN
gujaf-34	185	30	of	of	ADP
gujaf-34	185	31	engagement	engagement	NOUN
gujaf-34	185	32	.	.	PUNCT
gujaf-34	186	1	the	the	DET
gujaf-34	186	2	findings	finding	NOUN
gujaf-34	186	3	also	also	ADV
gujaf-34	186	4	reveal	reveal	VERB
gujaf-34	186	5	the	the	DET
gujaf-34	186	6	existence	existence	NOUN
gujaf-34	186	7	of	of	ADP
gujaf-34	186	8	a	a	DET
gujaf-34	186	9	positive	positive	ADJ
gujaf-34	186	10	but	but	CCONJ
gujaf-34	186	11	not	not	PART
gujaf-34	186	12	significant	significant	ADJ
gujaf-34	186	13	relationship	relationship	NOUN
gujaf-34	186	14	between	between	ADP
gujaf-34	186	15	financial	financial	ADJ
gujaf-34	186	16	audit	audit	NOUN
gujaf-34	186	17	firm	firm	NOUN
gujaf-34	186	18	tenure	tenure	NOUN
gujaf-34	186	19	and	and	CCONJ
gujaf-34	186	20	portfolio	portfolio	NOUN
gujaf-34	186	21	performance	performance	NOUN
gujaf-34	186	22	of	of	ADP
gujaf-34	186	23	dmbs	dmb	NOUN
gujaf-34	186	24	and	and	CCONJ
gujaf-34	186	25	this	this	PRON
gujaf-34	186	26	implies	imply	VERB
gujaf-34	186	27	that	that	SCONJ
gujaf-34	186	28	the	the	PRON
gujaf-34	186	29	shorter	short	ADJ
gujaf-34	186	30	the	the	DET
gujaf-34	186	31	tenure	tenure	NOUN
gujaf-34	186	32	of	of	ADP
gujaf-34	186	33	the	the	DET
gujaf-34	186	34	financial	financial	ADJ
gujaf-34	186	35	auditor	auditor	NOUN
gujaf-34	186	36	,	,	PUNCT
gujaf-34	186	37	the	the	DET
gujaf-34	186	38	more	more	ADV
gujaf-34	186	39	qualitative	qualitative	ADJ
gujaf-34	186	40	the	the	DET
gujaf-34	186	41	audit	audit	NOUN
gujaf-34	186	42	and	and	CCONJ
gujaf-34	186	43	portfolio	portfolio	NOUN
gujaf-34	186	44	performance	performance	NOUN
gujaf-34	186	45	is	be	AUX
gujaf-34	186	46	likely	likely	ADJ
gujaf-34	186	47	to	to	PART
gujaf-34	186	48	be	be	AUX
gujaf-34	186	49	.	.	PUNCT
gujaf-34	187	1	this	this	DET
gujaf-34	187	2	finding	finding	NOUN
gujaf-34	187	3	is	be	AUX
gujaf-34	187	4	also	also	ADV
gujaf-34	187	5	in	in	ADP
gujaf-34	187	6	tandem	tandem	NOUN
gujaf-34	187	7	with	with	ADP
gujaf-34	187	8	the	the	DET
gujaf-34	187	9	findings	finding	NOUN
gujaf-34	187	10	of	of	ADP
gujaf-34	187	11	previous	previous	ADJ
gujaf-34	187	12	studies	study	NOUN
gujaf-34	187	13	such	such	ADJ
gujaf-34	187	14	as	as	ADP
gujaf-34	187	15	that	that	PRON
gujaf-34	187	16	of	of	ADP
gujaf-34	187	17	chijoke	chijoke	PROPN
gujaf-34	187	18	et	et	PROPN
gujaf-34	187	19	al	al	PROPN
gujaf-34	187	20	(	(	PUNCT
gujaf-34	187	21	2012	2012	NUM
gujaf-34	187	22	)	)	PUNCT
gujaf-34	187	23	,	,	PUNCT
gujaf-34	187	24	and	and	CCONJ
gujaf-34	187	25	carcello	carcello	INTJ
gujaf-34	187	26	et	et	PROPN
gujaf-34	187	27	al	al	PROPN
gujaf-34	187	28	(	(	PUNCT
gujaf-34	187	29	2004	2004	NUM
gujaf-34	187	30	)	)	PUNCT
gujaf-34	187	31	.	.	PUNCT
gujaf-34	188	1	gusau	gusau	PROPN
gujaf-34	188	2	journal	journal	PROPN
gujaf-34	188	3	of	of	ADP
gujaf-34	188	4	accounting	accounting	NOUN
gujaf-34	188	5	and	and	CCONJ
gujaf-34	188	6	finance	finance	NOUN
gujaf-34	188	7	,	,	PUNCT
gujaf-34	188	8	vol	vol	NOUN
gujaf-34	188	9	.	.	PUNCT
gujaf-34	189	1	i	i	PRON
gujaf-34	189	2	,	,	PUNCT
gujaf-34	189	3	issue	issue	NOUN
gujaf-34	189	4	2	2	NUM
gujaf-34	189	5	,	,	PUNCT
gujaf-34	189	6	october	october	PROPN
gujaf-34	189	7	,	,	PUNCT
gujaf-34	189	8	2020	2020	NUM
gujaf-34	189	9	15	15	NUM
gujaf-34	189	10	5	5	NUM
gujaf-34	189	11	.	.	PUNCT
gujaf-34	189	12	conclusion	conclusion	NOUN
gujaf-34	189	13	and	and	CCONJ
gujaf-34	189	14	recommendations	recommendation	NOUN
gujaf-34	189	15	one	one	NUM
gujaf-34	189	16	of	of	ADP
gujaf-34	189	17	the	the	DET
gujaf-34	189	18	obvious	obvious	ADJ
gujaf-34	189	19	conclusions	conclusion	NOUN
gujaf-34	189	20	drawn	draw	VERB
gujaf-34	189	21	from	from	ADP
gujaf-34	189	22	the	the	DET
gujaf-34	189	23	study	study	NOUN
gujaf-34	189	24	is	be	AUX
gujaf-34	189	25	that	that	SCONJ
gujaf-34	189	26	the	the	DET
gujaf-34	189	27	positive	positive	ADJ
gujaf-34	189	28	and	and	CCONJ
gujaf-34	189	29	not	not	PART
gujaf-34	189	30	statistically	statistically	ADV
gujaf-34	189	31	significant	significant	ADJ
gujaf-34	189	32	impact	impact	NOUN
gujaf-34	189	33	of	of	ADP
gujaf-34	189	34	the	the	DET
gujaf-34	189	35	financial	financial	ADJ
gujaf-34	189	36	audit	audit	NOUN
gujaf-34	189	37	fee	fee	NOUN
gujaf-34	189	38	on	on	ADP
gujaf-34	189	39	the	the	DET
gujaf-34	189	40	portfolio	portfolio	NOUN
gujaf-34	189	41	performance	performance	NOUN
gujaf-34	189	42	and	and	CCONJ
gujaf-34	189	43	audit	audit	NOUN
gujaf-34	189	44	quality	quality	NOUN
gujaf-34	189	45	of	of	ADP
gujaf-34	189	46	the	the	DET
gujaf-34	189	47	listed	list	VERB
gujaf-34	189	48	deposit	deposit	NOUN
gujaf-34	189	49	money	money	NOUN
gujaf-34	189	50	banks	bank	NOUN
gujaf-34	189	51	(	(	PUNCT
gujaf-34	189	52	dmbs	dmb	NOUN
gujaf-34	189	53	)	)	PUNCT
gujaf-34	189	54	in	in	ADP
gujaf-34	189	55	nigeria	nigeria	PROPN
gujaf-34	189	56	as	as	SCONJ
gujaf-34	189	57	indicated	indicate	VERB
gujaf-34	189	58	by	by	ADP
gujaf-34	189	59	the	the	DET
gujaf-34	189	60	result	result	NOUN
gujaf-34	189	61	implies	imply	VERB
gujaf-34	189	62	that	that	SCONJ
gujaf-34	189	63	the	the	DET
gujaf-34	189	64	banks	bank	NOUN
gujaf-34	189	65	had	have	AUX
gujaf-34	189	66	not	not	PART
gujaf-34	189	67	adequately	adequately	ADV
gujaf-34	189	68	remunerated	remunerate	VERB
gujaf-34	189	69	the	the	DET
gujaf-34	189	70	financial	financial	ADJ
gujaf-34	189	71	auditors	auditor	NOUN
gujaf-34	189	72	so	so	SCONJ
gujaf-34	189	73	as	as	SCONJ
gujaf-34	189	74	to	to	PART
gujaf-34	189	75	have	have	VERB
gujaf-34	189	76	quality	quality	NOUN
gujaf-34	189	77	audit	audit	NOUN
gujaf-34	189	78	work	work	NOUN
gujaf-34	189	79	which	which	PRON
gujaf-34	189	80	will	will	AUX
gujaf-34	189	81	impact	impact	VERB
gujaf-34	189	82	on	on	ADP
gujaf-34	189	83	the	the	DET
gujaf-34	189	84	portfolio	portfolio	NOUN
gujaf-34	189	85	performance	performance	NOUN
gujaf-34	189	86	.	.	PUNCT
gujaf-34	190	1	secondly	secondly	ADV
gujaf-34	190	2	,	,	PUNCT
gujaf-34	190	3	the	the	DET
gujaf-34	190	4	financial	financial	ADJ
gujaf-34	190	5	audit	audit	NOUN
gujaf-34	190	6	firm	firm	ADJ
gujaf-34	190	7	rotation	rotation	NOUN
gujaf-34	190	8	has	have	AUX
gujaf-34	190	9	statistically	statistically	ADV
gujaf-34	190	10	not	not	PART
gujaf-34	190	11	significant	significant	ADJ
gujaf-34	190	12	negative	negative	ADJ
gujaf-34	190	13	impact	impact	NOUN
gujaf-34	190	14	or	or	CCONJ
gujaf-34	190	15	relationship	relationship	NOUN
gujaf-34	190	16	on	on	ADP
gujaf-34	190	17	the	the	DET
gujaf-34	190	18	portfolio	portfolio	NOUN
gujaf-34	190	19	performance	performance	NOUN
gujaf-34	190	20	and	and	CCONJ
gujaf-34	190	21	audit	audit	NOUN
gujaf-34	190	22	quality	quality	NOUN
gujaf-34	190	23	of	of	ADP
gujaf-34	190	24	dmbs	dmb	NOUN
gujaf-34	190	25	,	,	PUNCT
gujaf-34	190	26	meaning	mean	VERB
gujaf-34	190	27	that	that	SCONJ
gujaf-34	190	28	the	the	DET
gujaf-34	190	29	rotation	rotation	NOUN
gujaf-34	190	30	of	of	ADP
gujaf-34	190	31	the	the	DET
gujaf-34	190	32	audit	audit	NOUN
gujaf-34	190	33	firm	firm	NOUN
gujaf-34	190	34	was	be	AUX
gujaf-34	190	35	not	not	PART
gujaf-34	190	36	on	on	ADP
gujaf-34	190	37	regular	regular	ADJ
gujaf-34	190	38	basis	basis	NOUN
gujaf-34	190	39	which	which	PRON
gujaf-34	190	40	led	lead	VERB
gujaf-34	190	41	to	to	ADP
gujaf-34	190	42	low	low	ADJ
gujaf-34	190	43	audit	audit	NOUN
gujaf-34	190	44	quality	quality	NOUN
gujaf-34	190	45	and	and	CCONJ
gujaf-34	190	46	poor	poor	ADJ
gujaf-34	190	47	portfolio	portfolio	NOUN
gujaf-34	190	48	performance	performance	NOUN
gujaf-34	190	49	because	because	SCONJ
gujaf-34	190	50	regular	regular	ADJ
gujaf-34	190	51	rotation	rotation	NOUN
gujaf-34	190	52	of	of	ADP
gujaf-34	190	53	auditors	auditor	NOUN
gujaf-34	190	54	help	help	VERB
gujaf-34	190	55	in	in	ADP
gujaf-34	190	56	checkmating	checkmate	VERB
gujaf-34	190	57	some	some	PRON
gujaf-34	190	58	of	of	ADP
gujaf-34	190	59	the	the	DET
gujaf-34	190	60	threats	threat	NOUN
gujaf-34	190	61	to	to	ADP
gujaf-34	190	62	the	the	DET
gujaf-34	190	63	independence	independence	NOUN
gujaf-34	190	64	of	of	ADP
gujaf-34	190	65	auditors	auditor	NOUN
gujaf-34	190	66	which	which	PRON
gujaf-34	190	67	could	could	AUX
gujaf-34	190	68	adversely	adversely	ADV
gujaf-34	190	69	affect	affect	VERB
gujaf-34	190	70	the	the	DET
gujaf-34	190	71	quality	quality	NOUN
gujaf-34	190	72	of	of	ADP
gujaf-34	190	73	the	the	DET
gujaf-34	190	74	audit	audit	NOUN
gujaf-34	190	75	work	work	NOUN
gujaf-34	190	76	and	and	CCONJ
gujaf-34	190	77	portfolio	portfolio	NOUN
gujaf-34	190	78	performance	performance	NOUN
gujaf-34	190	79	.	.	PUNCT
gujaf-34	191	1	finally	finally	ADV
gujaf-34	191	2	,	,	PUNCT
gujaf-34	191	3	the	the	DET
gujaf-34	191	4	result	result	NOUN
gujaf-34	191	5	also	also	ADV
gujaf-34	191	6	revealed	reveal	VERB
gujaf-34	191	7	that	that	SCONJ
gujaf-34	191	8	financial	financial	ADJ
gujaf-34	191	9	audit	audit	NOUN
gujaf-34	191	10	firm	firm	NOUN
gujaf-34	191	11	tenure	tenure	NOUN
gujaf-34	191	12	has	have	VERB
gujaf-34	191	13	a	a	DET
gujaf-34	191	14	positive	positive	ADJ
gujaf-34	191	15	but	but	CCONJ
gujaf-34	191	16	statistically	statistically	ADV
gujaf-34	191	17	not	not	PART
gujaf-34	191	18	significant	significant	ADJ
gujaf-34	191	19	impact	impact	NOUN
gujaf-34	191	20	or	or	CCONJ
gujaf-34	191	21	relationship	relationship	NOUN
gujaf-34	191	22	on	on	ADP
gujaf-34	191	23	the	the	DET
gujaf-34	191	24	portfolio	portfolio	NOUN
gujaf-34	191	25	performance	performance	NOUN
gujaf-34	191	26	and	and	CCONJ
gujaf-34	191	27	audit	audit	NOUN
gujaf-34	191	28	quality	quality	NOUN
gujaf-34	191	29	indicating	indicate	VERB
gujaf-34	191	30	that	that	SCONJ
gujaf-34	191	31	there	there	PRON
gujaf-34	191	32	was	be	VERB
gujaf-34	191	33	audit	audit	NOUN
gujaf-34	191	34	firm	firm	ADJ
gujaf-34	191	35	tenure	tenure	NOUN
gujaf-34	191	36	in	in	ADP
gujaf-34	191	37	the	the	DET
gujaf-34	191	38	dmbs	dmb	NOUN
gujaf-34	191	39	but	but	CCONJ
gujaf-34	191	40	not	not	PART
gujaf-34	191	41	statistically	statistically	ADV
gujaf-34	191	42	significant	significant	ADJ
gujaf-34	191	43	,	,	PUNCT
gujaf-34	191	44	the	the	PRON
gujaf-34	191	45	shorter	short	ADJ
gujaf-34	191	46	the	the	DET
gujaf-34	191	47	tenure	tenure	NOUN
gujaf-34	191	48	of	of	ADP
gujaf-34	191	49	financial	financial	ADJ
gujaf-34	191	50	auditors	auditor	NOUN
gujaf-34	191	51	the	the	DET
gujaf-34	191	52	more	more	ADV
gujaf-34	191	53	qualitative	qualitative	ADJ
gujaf-34	191	54	the	the	DET
gujaf-34	191	55	audit	audit	NOUN
gujaf-34	191	56	work	work	VERB
gujaf-34	191	57	the	the	DET
gujaf-34	191	58	performance	performance	NOUN
gujaf-34	191	59	of	of	ADP
gujaf-34	191	60	their	their	PRON
gujaf-34	191	61	portfolio	portfolio	NOUN
gujaf-34	191	62	will	will	AUX
gujaf-34	191	63	be	be	AUX
gujaf-34	191	64	.	.	PUNCT
gujaf-34	192	1	in	in	ADP
gujaf-34	192	2	the	the	DET
gujaf-34	192	3	light	light	NOUN
gujaf-34	192	4	of	of	ADP
gujaf-34	192	5	the	the	DET
gujaf-34	192	6	foregoing	forego	VERB
gujaf-34	192	7	conclusion	conclusion	NOUN
gujaf-34	192	8	and	and	CCONJ
gujaf-34	192	9	findings	finding	NOUN
gujaf-34	192	10	of	of	ADP
gujaf-34	192	11	the	the	DET
gujaf-34	192	12	study	study	NOUN
gujaf-34	192	13	,	,	PUNCT
gujaf-34	192	14	the	the	DET
gujaf-34	192	15	following	follow	VERB
gujaf-34	192	16	recommendations	recommendation	NOUN
gujaf-34	192	17	are	be	AUX
gujaf-34	192	18	made	make	VERB
gujaf-34	192	19	:	:	PUNCT
gujaf-34	192	20	i.	i.	NOUN
gujaf-34	192	21	the	the	DET
gujaf-34	192	22	deposit	deposit	NOUN
gujaf-34	192	23	money	money	NOUN
gujaf-34	192	24	banks	bank	NOUN
gujaf-34	192	25	(	(	PUNCT
gujaf-34	192	26	dmbs	dmb	NOUN
gujaf-34	192	27	)	)	PUNCT
gujaf-34	192	28	in	in	ADP
gujaf-34	192	29	nigeria	nigeria	PROPN
gujaf-34	192	30	should	should	AUX
gujaf-34	192	31	adequately	adequately	ADV
gujaf-34	192	32	remunerate	remunerate	VERB
gujaf-34	192	33	their	their	PRON
gujaf-34	192	34	independent	independent	ADJ
gujaf-34	192	35	auditors	auditor	NOUN
gujaf-34	192	36	so	so	SCONJ
gujaf-34	192	37	as	as	SCONJ
gujaf-34	192	38	to	to	PART
gujaf-34	192	39	engender	engender	VERB
gujaf-34	192	40	qualitative	qualitative	ADJ
gujaf-34	192	41	performance	performance	NOUN
gujaf-34	192	42	of	of	ADP
gujaf-34	192	43	their	their	PRON
gujaf-34	192	44	various	various	ADJ
gujaf-34	192	45	portfolios	portfolio	NOUN
gujaf-34	192	46	of	of	ADP
gujaf-34	192	47	assets	asset	NOUN
gujaf-34	192	48	and	and	CCONJ
gujaf-34	192	49	quality	quality	NOUN
gujaf-34	192	50	of	of	ADP
gujaf-34	192	51	audit	audit	NOUN
gujaf-34	192	52	work	work	NOUN
gujaf-34	192	53	.	.	PUNCT
gujaf-34	193	1	the	the	DET
gujaf-34	193	2	payment	payment	NOUN
gujaf-34	193	3	of	of	ADP
gujaf-34	193	4	adequate	adequate	ADJ
gujaf-34	193	5	fee	fee	NOUN
gujaf-34	193	6	will	will	AUX
gujaf-34	193	7	encourage	encourage	VERB
gujaf-34	193	8	the	the	DET
gujaf-34	193	9	auditors	auditor	NOUN
gujaf-34	193	10	to	to	PART
gujaf-34	193	11	do	do	VERB
gujaf-34	193	12	the	the	DET
gujaf-34	193	13	assurance	assurance	NOUN
gujaf-34	193	14	engagement	engagement	NOUN
gujaf-34	193	15	assignment	assignment	NOUN
gujaf-34	193	16	according	accord	VERB
gujaf-34	193	17	to	to	ADP
gujaf-34	193	18	the	the	DET
gujaf-34	193	19	high	high	ADJ
gujaf-34	193	20	degree	degree	NOUN
gujaf-34	193	21	of	of	ADP
gujaf-34	193	22	standardization	standardization	NOUN
gujaf-34	193	23	expected	expect	VERB
gujaf-34	193	24	.	.	PUNCT
gujaf-34	194	1	ii	ii	PROPN
gujaf-34	194	2	.	.	PUNCT
gujaf-34	195	1	the	the	DET
gujaf-34	195	2	government	government	NOUN
gujaf-34	195	3	through	through	ADP
gujaf-34	195	4	the	the	DET
gujaf-34	195	5	central	central	ADJ
gujaf-34	195	6	bank	bank	PROPN
gujaf-34	195	7	of	of	ADP
gujaf-34	195	8	nigeria	nigeria	PROPN
gujaf-34	195	9	(	(	PUNCT
gujaf-34	195	10	cbn	cbn	PROPN
gujaf-34	195	11	)	)	PUNCT
gujaf-34	195	12	and	and	CCONJ
gujaf-34	195	13	other	other	ADJ
gujaf-34	195	14	relevant	relevant	ADJ
gujaf-34	195	15	financial	financial	ADJ
gujaf-34	195	16	institutions	institution	NOUN
gujaf-34	195	17	should	should	AUX
gujaf-34	195	18	raise	raise	VERB
gujaf-34	195	19	alarm	alarm	NOUN
gujaf-34	195	20	on	on	ADP
gujaf-34	195	21	policies	policy	NOUN
gujaf-34	195	22	that	that	PRON
gujaf-34	195	23	could	could	AUX
gujaf-34	195	24	hinder	hinder	VERB
gujaf-34	195	25	smooth	smooth	ADJ
gujaf-34	195	26	discharge	discharge	NOUN
gujaf-34	195	27	of	of	ADP
gujaf-34	195	28	auditors	auditor	NOUN
gujaf-34	195	29	’	’	PART
gujaf-34	195	30	responsibility	responsibility	NOUN
gujaf-34	195	31	such	such	ADJ
gujaf-34	195	32	as	as	ADP
gujaf-34	195	33	regular	regular	ADJ
gujaf-34	195	34	rotation	rotation	NOUN
gujaf-34	195	35	of	of	ADP
gujaf-34	195	36	auditors	auditor	NOUN
gujaf-34	195	37	,	,	PUNCT
gujaf-34	195	38	reduction	reduction	NOUN
gujaf-34	195	39	in	in	ADP
gujaf-34	195	40	the	the	DET
gujaf-34	195	41	tenure	tenure	NOUN
gujaf-34	195	42	of	of	ADP
gujaf-34	195	43	auditors	auditor	NOUN
gujaf-34	195	44	especially	especially	ADV
gujaf-34	195	45	in	in	ADP
gujaf-34	195	46	the	the	DET
gujaf-34	195	47	audit	audit	NOUN
gujaf-34	195	48	of	of	ADP
gujaf-34	195	49	deposit	deposit	NOUN
gujaf-34	195	50	money	money	NOUN
gujaf-34	195	51	banks	bank	NOUN
gujaf-34	195	52	(	(	PUNCT
gujaf-34	195	53	dmbs	dmb	NOUN
gujaf-34	195	54	)	)	PUNCT
gujaf-34	195	55	in	in	ADP
gujaf-34	195	56	nigeria	nigeria	PROPN
gujaf-34	195	57	.	.	PUNCT
gujaf-34	196	1	iii	iii	X
gujaf-34	196	2	.	.	PUNCT
gujaf-34	197	1	the	the	DET
gujaf-34	197	2	two	two	NUM
gujaf-34	197	3	recognized	recognize	VERB
gujaf-34	197	4	professional	professional	ADJ
gujaf-34	197	5	accounting	accounting	NOUN
gujaf-34	197	6	bodies	body	NOUN
gujaf-34	197	7	in	in	ADP
gujaf-34	197	8	nigeria	nigeria	PROPN
gujaf-34	197	9	,	,	PUNCT
gujaf-34	197	10	the	the	DET
gujaf-34	197	11	institute	institute	PROPN
gujaf-34	197	12	of	of	ADP
gujaf-34	197	13	chartered	charter	VERB
gujaf-34	197	14	accountants	accountant	NOUN
gujaf-34	197	15	of	of	ADP
gujaf-34	197	16	nigeria	nigeria	PROPN
gujaf-34	197	17	(	(	PUNCT
gujaf-34	197	18	ican	ican	ADJ
gujaf-34	197	19	)	)	PUNCT
gujaf-34	197	20	and	and	CCONJ
gujaf-34	197	21	the	the	DET
gujaf-34	197	22	association	association	NOUN
gujaf-34	197	23	of	of	ADP
gujaf-34	197	24	national	national	ADJ
gujaf-34	197	25	accountants	accountant	NOUN
gujaf-34	197	26	of	of	ADP
gujaf-34	197	27	nigeria	nigeria	PROPN
gujaf-34	197	28	(	(	PUNCT
gujaf-34	197	29	anan	anan	PROPN
gujaf-34	197	30	)	)	PUNCT
gujaf-34	197	31	should	should	AUX
gujaf-34	197	32	ensure	ensure	VERB
gujaf-34	197	33	that	that	SCONJ
gujaf-34	197	34	auditors	auditor	NOUN
gujaf-34	197	35	of	of	ADP
gujaf-34	197	36	deposit	deposit	NOUN
gujaf-34	197	37	money	money	NOUN
gujaf-34	197	38	banks	bank	NOUN
gujaf-34	197	39	(	(	PUNCT
gujaf-34	197	40	dmbs	dmb	NOUN
gujaf-34	197	41	)	)	PUNCT
gujaf-34	197	42	in	in	ADP
gujaf-34	197	43	nigeria	nigeria	PROPN
gujaf-34	197	44	should	should	AUX
gujaf-34	197	45	live	live	VERB
gujaf-34	197	46	up	up	ADP
gujaf-34	197	47	to	to	ADP
gujaf-34	197	48	the	the	DET
gujaf-34	197	49	expectations	expectation	NOUN
gujaf-34	197	50	of	of	ADP
gujaf-34	197	51	their	their	PRON
gujaf-34	197	52	clients	client	NOUN
gujaf-34	197	53	,	,	PUNCT
gujaf-34	197	54	their	their	PRON
gujaf-34	197	55	professional	professional	ADJ
gujaf-34	197	56	bodies	body	NOUN
gujaf-34	197	57	,	,	PUNCT
gujaf-34	197	58	the	the	DET
gujaf-34	197	59	laws	law	NOUN
gujaf-34	197	60	of	of	ADP
gujaf-34	197	61	the	the	DET
gujaf-34	197	62	land	land	NOUN
gujaf-34	197	63	and	and	CCONJ
gujaf-34	197	64	the	the	DET
gujaf-34	197	65	general	general	ADJ
gujaf-34	197	66	public	public	NOUN
gujaf-34	197	67	.	.	PUNCT
gujaf-34	198	1	these	these	PRON
gujaf-34	198	2	can	can	AUX
gujaf-34	198	3	be	be	AUX
gujaf-34	198	4	achieved	achieve	VERB
gujaf-34	198	5	by	by	ADP
gujaf-34	198	6	upholding	uphold	VERB
gujaf-34	198	7	high	high	ADJ
gujaf-34	198	8	degree	degree	NOUN
gujaf-34	198	9	of	of	ADP
gujaf-34	198	10	gusau	gusau	ADJ
gujaf-34	198	11	journal	journal	NOUN
gujaf-34	198	12	of	of	ADP
gujaf-34	198	13	accounting	accounting	NOUN
gujaf-34	198	14	and	and	CCONJ
gujaf-34	198	15	finance	finance	NOUN
gujaf-34	198	16	,	,	PUNCT
gujaf-34	198	17	vol	vol	NOUN
gujaf-34	198	18	.	.	PUNCT
gujaf-34	199	1	i	i	PRON
gujaf-34	199	2	,	,	PUNCT
gujaf-34	199	3	issue	issue	NOUN
gujaf-34	199	4	2	2	NUM
gujaf-34	199	5	,	,	PUNCT
gujaf-34	199	6	october	october	PROPN
gujaf-34	199	7	,	,	PUNCT
gujaf-34	199	8	2020	2020	NUM
gujaf-34	199	9	16	16	NUM
gujaf-34	199	10	integrity	integrity	NOUN
gujaf-34	199	11	and	and	CCONJ
gujaf-34	199	12	objectivity	objectivity	NOUN
gujaf-34	199	13	which	which	PRON
gujaf-34	199	14	form	form	VERB
gujaf-34	199	15	part	part	NOUN
gujaf-34	199	16	of	of	ADP
gujaf-34	199	17	the	the	DET
gujaf-34	199	18	ethics	ethic	NOUN
gujaf-34	199	19	and	and	CCONJ
gujaf-34	199	20	ethos	ethos	NOUN
gujaf-34	199	21	of	of	ADP
gujaf-34	199	22	their	their	PRON
gujaf-34	199	23	profession	profession	NOUN
gujaf-34	199	24	.	.	PUNCT
gujaf-34	200	1	references	reference	NOUN
gujaf-34	200	2	adeniyi	adeniyi	ADV
gujaf-34	200	3	,	,	PUNCT
gujaf-34	200	4	s.	s.	PROPN
gujaf-34	200	5	i.	i.	PROPN
gujaf-34	200	6	&	&	CCONJ
gujaf-34	200	7	mieseigba	mieseigba	PROPN
gujaf-34	200	8	,	,	PUNCT
gujaf-34	200	9	e.	e.	PROPN
gujaf-34	200	10	g	g	PROPN
gujaf-34	200	11	(	(	PUNCT
gujaf-34	200	12	2013	2013	NUM
gujaf-34	200	13	)	)	PUNCT
gujaf-34	200	14	.	.	PUNCT
gujaf-34	201	1	audit	audit	NOUN
gujaf-34	201	2	tenure	tenure	NOUN
gujaf-34	201	3	:	:	PUNCT
gujaf-34	201	4	an	an	DET
gujaf-34	201	5	assessment	assessment	NOUN
gujaf-34	201	6	of	of	ADP
gujaf-34	201	7	its	its	PRON
gujaf-34	201	8	effects	effect	NOUN
gujaf-34	201	9	on	on	ADP
gujaf-34	201	10	audit	audit	NOUN
gujaf-34	201	11	quality	quality	NOUN
gujaf-34	201	12	in	in	ADP
gujaf-34	201	13	nigeria	nigeria	PROPN
gujaf-34	201	14	.	.	PUNCT
gujaf-34	202	1	international	international	ADJ
gujaf-34	202	2	journal	journal	PROPN
gujaf-34	202	3	of	of	ADP
gujaf-34	202	4	academic	academic	ADJ
gujaf-34	202	5	research	research	NOUN
gujaf-34	202	6	in	in	ADP
gujaf-34	202	7	accounting	accounting	NOUN
gujaf-34	202	8	,	,	PUNCT
gujaf-34	202	9	finance	finance	NOUN
gujaf-34	202	10	and	and	CCONJ
gujaf-34	202	11	management	management	NOUN
gujaf-34	202	12	sciences	science	NOUN
gujaf-34	202	13	,	,	PUNCT
gujaf-34	202	14	3(3	3(3	NUM
gujaf-34	202	15	):	):	PUNCT
gujaf-34	202	16	275283	275283	NUM
gujaf-34	202	17	.	.	PUNCT
gujaf-34	203	1	arens	arens	PROPN
gujaf-34	203	2	,	,	PUNCT
gujaf-34	203	3	alvin	alvin	PROPN
gujaf-34	203	4	a.	a.	PROPN
gujaf-34	203	5	,	,	PUNCT
gujaf-34	203	6	elder	elder	NOUN
gujaf-34	203	7	,	,	PUNCT
gujaf-34	203	8	randal	randal	PROPN
gujaf-34	203	9	j	j	PROPN
gujaf-34	203	10	,	,	PUNCT
gujaf-34	203	11	and	and	CCONJ
gujaf-34	203	12	beasley	beasley	PROPN
gujaf-34	203	13	,	,	PUNCT
gujaf-34	203	14	mark	mark	PROPN
gujaf-34	203	15	s.	s.	PROPN
gujaf-34	203	16	(	(	PUNCT
gujaf-34	203	17	2012	2012	NUM
gujaf-34	203	18	)	)	PUNCT
gujaf-34	203	19	,	,	PUNCT
gujaf-34	203	20	auditing	auditing	NOUN
gujaf-34	203	21	and	and	CCONJ
gujaf-34	203	22	assurance	assurance	NOUN
gujaf-34	203	23	services	service	NOUN
gujaf-34	203	24	an	an	DET
gujaf-34	203	25	integrated	integrated	ADJ
gujaf-34	203	26	approach	approach	NOUN
gujaf-34	203	27	,	,	PUNCT
gujaf-34	203	28	l4th	l4th	PUNCT
gujaf-34	203	29	edition	edition	PROPN
gujaf-34	203	30	,	,	PUNCT
gujaf-34	203	31	pearson	pearson	PROPN
gujaf-34	203	32	prentice	prentice	PROPN
gujaf-34	203	33	-	-	PUNCT
gujaf-34	203	34	hall	hall	PROPN
gujaf-34	203	35	,	,	PUNCT
gujaf-34	203	36	englewood	englewood	PROPN
gujaf-34	203	37	cliffs	cliffs	PROPN
gujaf-34	203	38	,	,	PUNCT
gujaf-34	203	39	nj	nj	PROPN
gujaf-34	203	40	arrunada	arrunada	PROPN
gujaf-34	203	41	,	,	PUNCT
gujaf-34	203	42	b.	b.	PROPN
gujaf-34	203	43	(	(	PUNCT
gujaf-34	203	44	2000	2000	NUM
gujaf-34	203	45	)	)	PUNCT
gujaf-34	203	46	.	.	PUNCT
gujaf-34	204	1	audit	audit	NOUN
gujaf-34	204	2	quality	quality	NOUN
gujaf-34	204	3	:	:	PUNCT
gujaf-34	204	4	attributes	attribute	NOUN
gujaf-34	204	5	,	,	PUNCT
gujaf-34	204	6	private	private	ADJ
gujaf-34	204	7	safeguards	safeguard	NOUN
gujaf-34	204	8	and	and	CCONJ
gujaf-34	204	9	the	the	DET
gujaf-34	204	10	role	role	NOUN
gujaf-34	204	11	of	of	ADP
gujaf-34	204	12	regulations	regulation	NOUN
gujaf-34	204	13	.	.	PUNCT
gujaf-34	205	1	the	the	DET
gujaf-34	205	2	european	european	PROPN
gujaf-34	205	3	accounting	accounting	PROPN
gujaf-34	205	4	review	review	PROPN
gujaf-34	205	5	,	,	PUNCT
gujaf-34	205	6	9	9	NUM
gujaf-34	205	7	(	(	PUNCT
gujaf-34	205	8	2	2	NUM
gujaf-34	205	9	):	):	PUNCT
gujaf-34	205	10	205	205	NUM
gujaf-34	205	11	–	–	SYM
gujaf-34	205	12	225	225	NUM
gujaf-34	205	13	.	.	PUNCT
gujaf-34	206	1	babatolu	babatolu	PROPN
gujaf-34	206	2	a.	a.	PROPN
gujaf-34	206	3	t	t	PROPN
gujaf-34	206	4	,	,	PUNCT
gujaf-34	206	5	aigienohuwa	aigienohuwa	PROPN
gujaf-34	206	6	o.	o.	PROPN
gujaf-34	206	7	o.	o.	PROPN
gujaf-34	206	8	&	&	CCONJ
gujaf-34	206	9	uniamikogbo	uniamikogbo	PROPN
gujaf-34	206	10	e.	e.	PROPN
gujaf-34	206	11	(	(	PUNCT
gujaf-34	206	12	2014	2014	NUM
gujaf-34	206	13	)	)	PUNCT
gujaf-34	206	14	.	.	PUNCT
gujaf-34	207	1	mandatory	mandatory	ADJ
gujaf-34	207	2	audit	audit	NOUN
gujaf-34	207	3	firm	firm	ADJ
gujaf-34	207	4	rotation	rotation	NOUN
gujaf-34	207	5	and	and	CCONJ
gujaf-34	207	6	audit	audit	NOUN
gujaf-34	207	7	quality	quality	NOUN
gujaf-34	207	8	in	in	ADP
gujaf-34	207	9	nigerian	nigerian	ADJ
gujaf-34	207	10	deposit	deposit	NOUN
gujaf-34	207	11	money	money	NOUN
gujaf-34	207	12	banks	bank	NOUN
gujaf-34	207	13	.	.	PUNCT
gujaf-34	208	1	international	international	ADJ
gujaf-34	208	2	journal	journal	PROPN
gujaf-34	208	3	of	of	ADP
gujaf-34	208	4	finance	finance	NOUN
gujaf-34	208	5	and	and	CCONJ
gujaf-34	208	6	accounting	accounting	NOUN
gujaf-34	208	7	.	.	PUNCT
gujaf-34	209	1	babatolu	babatolu	PROPN
gujaf-34	209	2	a.	a.	PROPN
gujaf-34	209	3	t	t	PROPN
gujaf-34	209	4	,	,	PUNCT
gujaf-34	209	5	aigienohuwa	aigienohuwa	PROPN
gujaf-34	209	6	o.	o.	PROPN
gujaf-34	209	7	o.	o.	PROPN
gujaf-34	209	8	&	&	CCONJ
gujaf-34	209	9	uniamikogbo	uniamikogbo	PROPN
gujaf-34	209	10	e.	e.	PROPN
gujaf-34	209	11	(	(	PUNCT
gujaf-34	209	12	2016	2016	NUM
gujaf-34	209	13	)	)	PUNCT
gujaf-34	209	14	.	.	PUNCT
gujaf-34	210	1	auditor	auditor	NOUN
gujaf-34	210	2	’s	’s	PART
gujaf-34	210	3	independence	independence	NOUN
gujaf-34	210	4	and	and	CCONJ
gujaf-34	210	5	audit	audit	NOUN
gujaf-34	210	6	quality	quality	NOUN
gujaf-34	210	7	:	:	PUNCT
gujaf-34	210	8	a	a	DET
gujaf-34	210	9	study	study	NOUN
gujaf-34	210	10	of	of	ADP
gujaf-34	210	11	selected	select	VERB
gujaf-34	210	12	deposit	deposit	NOUN
gujaf-34	210	13	money	money	NOUN
gujaf-34	210	14	banks	bank	NOUN
gujaf-34	210	15	in	in	ADP
gujaf-34	210	16	nigeria	nigeria	PROPN
gujaf-34	210	17	.	.	PUNCT
gujaf-34	211	1	international	international	ADJ
gujaf-34	211	2	journal	journal	PROPN
gujaf-34	211	3	of	of	ADP
gujaf-34	211	4	finance	finance	NOUN
gujaf-34	211	5	and	and	CCONJ
gujaf-34	211	6	accounting	accounting	NOUN
gujaf-34	211	7	,	,	PUNCT
gujaf-34	211	8	5(1	5(1	NUM
gujaf-34	211	9	)	)	PUNCT
gujaf-34	211	10	,	,	PUNCT
gujaf-34	211	11	13	13	NUM
gujaf-34	211	12	-	-	SYM
gujaf-34	211	13	21	21	NUM
gujaf-34	211	14	baotham	baotham	NOUN
gujaf-34	211	15	,	,	PUNCT
gujaf-34	211	16	s.	s.	PROPN
gujaf-34	211	17	(	(	PUNCT
gujaf-34	211	18	2009	2009	NUM
gujaf-34	211	19	)	)	PUNCT
gujaf-34	211	20	,	,	PUNCT
gujaf-34	211	21	“	"	PUNCT
gujaf-34	211	22	audit	audit	NOUN
gujaf-34	211	23	independence	independence	NOUN
gujaf-34	211	24	,	,	PUNCT
gujaf-34	211	25	quality	quality	NOUN
gujaf-34	211	26	,	,	PUNCT
gujaf-34	211	27	and	and	CCONJ
gujaf-34	211	28	credibility	credibility	NOUN
gujaf-34	211	29	:	:	PUNCT
gujaf-34	211	30	effects	effect	NOUN
gujaf-34	211	31	on	on	ADP
gujaf-34	211	32	reputation	reputation	NOUN
gujaf-34	211	33	and	and	CCONJ
gujaf-34	211	34	sustainable	sustainable	ADJ
gujaf-34	211	35	success	success	NOUN
gujaf-34	211	36	of	of	ADP
gujaf-34	211	37	cpas	cpa	NOUN
gujaf-34	211	38	in	in	ADP
gujaf-34	211	39	thailand	thailand	PROPN
gujaf-34	211	40	.	.	PUNCT
gujaf-34	211	41	”	"	PUNCT
gujaf-34	212	1	international	international	ADJ
gujaf-34	212	2	journal	journal	NOUN
gujaf-34	212	3	of	of	ADP
gujaf-34	212	4	business	business	NOUN
gujaf-34	212	5	research	research	NOUN
gujaf-34	212	6	,	,	PUNCT
gujaf-34	212	7	(	(	PUNCT
gujaf-34	212	8	1	1	NUM
gujaf-34	212	9	)	)	PUNCT
gujaf-34	212	10	.	.	PUNCT
gujaf-34	213	1	beatline	beatline	NOUN
gujaf-34	213	2	,	,	PUNCT
gujaf-34	213	3	a.	a.	NOUN
gujaf-34	213	4	(	(	PUNCT
gujaf-34	213	5	1992	1992	NUM
gujaf-34	213	6	)	)	PUNCT
gujaf-34	213	7	.	.	PUNCT
gujaf-34	214	1	what	what	PRON
gujaf-34	214	2	is	be	AUX
gujaf-34	214	3	an	an	DET
gujaf-34	214	4	audit	audit	NOUN
gujaf-34	214	5	?	?	PUNCT
gujaf-34	215	1	the	the	DET
gujaf-34	215	2	nigerian	nigerian	ADJ
gujaf-34	215	3	accountant	accountant	NOUN
gujaf-34	215	4	,	,	PUNCT
gujaf-34	215	5	xxv	xxv	PROPN
gujaf-34	215	6	(	(	PUNCT
gujaf-34	215	7	1	1	NUM
gujaf-34	215	8	):	):	PUNCT
gujaf-34	215	9	41	41	NUM
gujaf-34	215	10	-	-	SYM
gujaf-34	215	11	49	49	NUM
gujaf-34	215	12	kothari	kothari	PROPN
gujaf-34	215	13	,	,	PUNCT
gujaf-34	215	14	c.r	c.r	PROPN
gujaf-34	215	15	(	(	PUNCT
gujaf-34	215	16	2004	2004	NUM
gujaf-34	215	17	)	)	PUNCT
gujaf-34	215	18	.	.	PUNCT
gujaf-34	216	1	research	research	NOUN
gujaf-34	216	2	methodology	methodology	NOUN
gujaf-34	216	3	:	:	PUNCT
gujaf-34	216	4	methods	method	NOUN
gujaf-34	216	5	and	and	CCONJ
gujaf-34	216	6	techniques	technique	NOUN
gujaf-34	216	7	,	,	PUNCT
gujaf-34	216	8	new	new	ADJ
gujaf-34	216	9	age	age	NOUN
gujaf-34	216	10	international	international	ADJ
gujaf-34	216	11	(	(	PUNCT
gujaf-34	216	12	p	p	NOUN
gujaf-34	216	13	)	)	PUNCT
gujaf-34	216	14	limited	limited	ADJ
gujaf-34	216	15	publishers	publisher	NOUN
gujaf-34	216	16	.	.	PUNCT
gujaf-34	217	1	carcello	carcello	PROPN
gujaf-34	217	2	,	,	PUNCT
gujaf-34	217	3	j.v	j.v	PROPN
gujaf-34	217	4	.	.	PROPN
gujaf-34	217	5	&	&	CCONJ
gujaf-34	217	6	a.l	a.l	PROPN
gujaf-34	217	7	.	.	PROPN
gujaf-34	217	8	nagy	nagy	PROPN
gujaf-34	217	9	(	(	PUNCT
gujaf-34	217	10	2004	2004	NUM
gujaf-34	217	11	)	)	PUNCT
gujaf-34	217	12	.	.	PUNCT
gujaf-34	218	1	audit	audit	NOUN
gujaf-34	218	2	firm	firm	ADJ
gujaf-34	218	3	tenure	tenure	NOUN
gujaf-34	218	4	and	and	CCONJ
gujaf-34	218	5	fraudulent	fraudulent	ADJ
gujaf-34	218	6	financial	financial	ADJ
gujaf-34	218	7	reporting	reporting	NOUN
gujaf-34	218	8	,	,	PUNCT
gujaf-34	218	9	auditing	auditing	NOUN
gujaf-34	218	10	,	,	PUNCT
gujaf-34	218	11	23(2):57	23(2):57	NUM
gujaf-34	218	12	-	-	SYM
gujaf-34	218	13	69	69	NUM
gujaf-34	218	14	carey	carey	NOUN
gujaf-34	218	15	,	,	PUNCT
gujaf-34	218	16	p.	p.	PROPN
gujaf-34	218	17	&	&	CCONJ
gujaf-34	218	18	simnett	simnett	PROPN
gujaf-34	218	19	,	,	PUNCT
gujaf-34	218	20	r.	r.	PROPN
gujaf-34	218	21	(	(	PUNCT
gujaf-34	218	22	2006	2006	NUM
gujaf-34	218	23	)	)	PUNCT
gujaf-34	218	24	,	,	PUNCT
gujaf-34	218	25	“	"	PUNCT
gujaf-34	218	26	audit	audit	NOUN
gujaf-34	218	27	partner	partner	NOUN
gujaf-34	218	28	tenure	tenure	NOUN
gujaf-34	218	29	and	and	CCONJ
gujaf-34	218	30	audit	audit	NOUN
gujaf-34	218	31	quality	quality	NOUN
gujaf-34	218	32	”	"	PUNCT
gujaf-34	218	33	.	.	PUNCT
gujaf-34	219	1	the	the	DET
gujaf-34	219	2	accounting	accounting	PROPN
gujaf-34	219	3	review	review	PROPN
gujaf-34	219	4	,	,	PUNCT
gujaf-34	219	5	81(3	81(3	NUM
gujaf-34	219	6	):	):	PUNCT
gujaf-34	219	7	563	563	NUM
gujaf-34	219	8	-	-	SYM
gujaf-34	219	9	676	676	NUM
gujaf-34	219	10	.	.	PUNCT
gujaf-34	220	1	chijoke	chijoke	PROPN
gujaf-34	220	2	,	,	PUNCT
gujaf-34	220	3	o.	o.	PROPN
gujaf-34	220	4	m.	m.	NOUN
gujaf-34	220	5	,	,	PUNCT
gujaf-34	220	6	emmanuel	emmanuel	PROPN
gujaf-34	220	7	e.	e.	PROPN
gujaf-34	220	8	&	&	CCONJ
gujaf-34	220	9	nosakhare	nosakhare	PROPN
gujaf-34	220	10	,	,	PUNCT
gujaf-34	220	11	p.	p.	NOUN
gujaf-34	220	12	o.	o.	NOUN
gujaf-34	220	13	(	(	PUNCT
gujaf-34	220	14	2012	2012	NUM
gujaf-34	220	15	)	)	PUNCT
gujaf-34	220	16	.	.	PUNCT
gujaf-34	221	1	audit	audit	NOUN
gujaf-34	221	2	partner	partner	NOUN
gujaf-34	221	3	tenure	tenure	NOUN
gujaf-34	221	4	and	and	CCONJ
gujaf-34	221	5	audit	audit	NOUN
gujaf-34	221	6	quality	quality	NOUN
gujaf-34	221	7	:	:	PUNCT
gujaf-34	221	8	an	an	DET
gujaf-34	221	9	empirical	empirical	ADJ
gujaf-34	221	10	analysis	analysis	NOUN
gujaf-34	221	11	.	.	PUNCT
gujaf-34	222	1	european	european	ADJ
gujaf-34	222	2	journal	journal	PROPN
gujaf-34	222	3	of	of	ADP
gujaf-34	222	4	business	business	NOUN
gujaf-34	222	5	and	and	CCONJ
gujaf-34	222	6	management	management	NOUN
gujaf-34	222	7	:	:	PUNCT
gujaf-34	222	8	4	4	NUM
gujaf-34	222	9	(	(	PUNCT
gujaf-34	222	10	7	7	NUM
gujaf-34	222	11	)	)	PUNCT
gujaf-34	222	12	,	,	PUNCT
gujaf-34	222	13	154	154	NUM
gujaf-34	222	14	-	-	SYM
gujaf-34	222	15	163	163	NUM
gujaf-34	222	16	.	.	PUNCT
gujaf-34	223	1	craswell	craswell	ADJ
gujaf-34	223	2	,	,	PUNCT
gujaf-34	223	3	a.d	a.d	PROPN
gujaf-34	223	4	.	.	PROPN
gujaf-34	223	5	,	,	PUNCT
gujaf-34	223	6	stokes	stokes	PROPN
gujaf-34	223	7	,	,	PUNCT
gujaf-34	223	8	j.	j.	PROPN
gujaf-34	223	9	&	&	CCONJ
gujaf-34	223	10	laughton	laughton	PROPN
gujaf-34	223	11	,	,	PUNCT
gujaf-34	223	12	j.	j.	PROPN
gujaf-34	223	13	(	(	PUNCT
gujaf-34	223	14	2002	2002	NUM
gujaf-34	223	15	)	)	PUNCT
gujaf-34	223	16	‘	'	PUNCT
gujaf-34	223	17	auditor	auditor	NOUN
gujaf-34	223	18	independence	independence	NOUN
gujaf-34	223	19	and	and	CCONJ
gujaf-34	223	20	fee	fee	NOUN
gujaf-34	223	21	dependence	dependence	NOUN
gujaf-34	223	22	’	'	PUNCT
gujaf-34	223	23	,	,	PUNCT
gujaf-34	223	24	journal	journal	NOUN
gujaf-34	223	25	of	of	ADP
gujaf-34	223	26	accounting	accounting	PROPN
gujaf-34	223	27	&	&	CCONJ
gujaf-34	223	28	economics	economic	NOUN
gujaf-34	223	29	:	:	PUNCT
gujaf-34	224	1	253–275	253–275	NUM
gujaf-34	224	2	.	.	PUNCT
gujaf-34	224	3	companies	company	NOUN
gujaf-34	224	4	and	and	CCONJ
gujaf-34	224	5	allied	ally	VERB
gujaf-34	224	6	matters	matter	NOUN
gujaf-34	224	7	act	act	VERB
gujaf-34	224	8	(	(	PUNCT
gujaf-34	224	9	1990	1990	NUM
gujaf-34	224	10	)	)	PUNCT
gujaf-34	224	11	.	.	PUNCT
gujaf-34	225	1	laws	law	NOUN
gujaf-34	225	2	of	of	ADP
gujaf-34	225	3	the	the	DET
gujaf-34	225	4	federal	federal	PROPN
gujaf-34	225	5	republic	republic	NOUN
gujaf-34	225	6	of	of	ADP
gujaf-34	225	7	nigeria	nigeria	PROPN
gujaf-34	225	8	1990	1990	NUM
gujaf-34	225	9	,	,	PUNCT
gujaf-34	225	10	chapter	chapter	NOUN
gujaf-34	225	11	59	59	NUM
gujaf-34	225	12	at	at	ADP
gujaf-34	225	13	http://www.nigerialaw.org/companiesandalliedmattersact.htm	http://www.nigerialaw.org/companiesandalliedmattersact.htm	PROPN
gujaf-34	225	14	accessed	access	VERB
gujaf-34	225	15	on	on	ADP
gujaf-34	225	16	12	12	NUM
gujaf-34	225	17	may	may	PROPN
gujaf-34	225	18	2009	2009	NUM
gujaf-34	225	19	.	.	PUNCT
gujaf-34	226	1	http://www.nigeria/	http://www.nigeria/	NOUN
gujaf-34	226	2	gusau	gusau	ADJ
gujaf-34	226	3	journal	journal	NOUN
gujaf-34	226	4	of	of	ADP
gujaf-34	226	5	accounting	accounting	NOUN
gujaf-34	226	6	and	and	CCONJ
gujaf-34	226	7	finance	finance	NOUN
gujaf-34	226	8	,	,	PUNCT
gujaf-34	226	9	vol	vol	NOUN
gujaf-34	226	10	.	.	PUNCT
gujaf-34	227	1	i	i	PRON
gujaf-34	227	2	,	,	PUNCT
gujaf-34	227	3	issue	issue	NOUN
gujaf-34	227	4	2	2	NUM
gujaf-34	227	5	,	,	PUNCT
gujaf-34	227	6	october	october	PROPN
gujaf-34	227	7	,	,	PUNCT
gujaf-34	227	8	2020	2020	NUM
gujaf-34	227	9	17	17	NUM
gujaf-34	227	10	dandago	dandago	NOUN
gujaf-34	227	11	,	,	PUNCT
gujaf-34	227	12	k.i	k.i	PROPN
gujaf-34	227	13	.	.	PUNCT
gujaf-34	227	14	(	(	PUNCT
gujaf-34	227	15	2002	2002	NUM
gujaf-34	227	16	)	)	PUNCT
gujaf-34	227	17	.	.	PUNCT
gujaf-34	228	1	auditing	audit	VERB
gujaf-34	228	2	in	in	ADP
gujaf-34	228	3	nigeria	nigeria	PROPN
gujaf-34	228	4	.	.	PUNCT
gujaf-34	229	1	a	a	DET
gujaf-34	229	2	comprehensive	comprehensive	ADJ
gujaf-34	229	3	test	test	NOUN
gujaf-34	229	4	,	,	PUNCT
gujaf-34	229	5	(	(	PUNCT
gujaf-34	229	6	2nd	2nd	ADJ
gujaf-34	229	7	ed	ed	NOUN
gujaf-34	229	8	)	)	PUNCT
gujaf-34	229	9	,	,	PUNCT
gujaf-34	229	10	kano	kano	PROPN
gujaf-34	229	11	:	:	PUNCT
gujaf-34	229	12	adamu	adamu	PROPN
gujaf-34	229	13	joji	joji	PROPN
gujaf-34	229	14	publishers	publishers	PROPN
gujaf-34	229	15	,	,	PUNCT
gujaf-34	229	16	nigeria	nigeria	PRON
gujaf-34	229	17	:	:	PUNCT
gujaf-34	229	18	23	23	NUM
gujaf-34	229	19	-	-	SYM
gujaf-34	229	20	27	27	NUM
gujaf-34	229	21	deangelo	deangelo	NOUN
gujaf-34	229	22	,	,	PUNCT
gujaf-34	229	23	l.e	l.e	PROPN
gujaf-34	229	24	.	.	PROPN
gujaf-34	229	25	(	(	PUNCT
gujaf-34	229	26	1981	1981	NUM
gujaf-34	229	27	)	)	PUNCT
gujaf-34	229	28	,	,	PUNCT
gujaf-34	229	29	auditor	auditor	NOUN
gujaf-34	229	30	size	size	NOUN
gujaf-34	229	31	and	and	CCONJ
gujaf-34	229	32	audit	audit	NOUN
gujaf-34	229	33	quality	quality	NOUN
gujaf-34	229	34	,	,	PUNCT
gujaf-34	229	35	journal	journal	NOUN
gujaf-34	229	36	of	of	ADP
gujaf-34	229	37	accounting	accounting	NOUN
gujaf-34	229	38	and	and	CCONJ
gujaf-34	229	39	economics	economic	NOUN
gujaf-34	229	40	:	:	PUNCT
gujaf-34	229	41	183	183	NUM
gujaf-34	229	42	-	-	SYM
gujaf-34	229	43	199	199	NUM
gujaf-34	229	44	denigi	denigi	NOUN
gujaf-34	229	45	g.	g.	PROPN
gujaf-34	229	46	(	(	PUNCT
gujaf-34	229	47	2004	2004	NUM
gujaf-34	229	48	)	)	PUNCT
gujaf-34	229	49	.	.	PUNCT
gujaf-34	230	1	audit	audit	NOUN
gujaf-34	230	2	and	and	CCONJ
gujaf-34	230	3	review	review	NOUN
gujaf-34	230	4	.	.	PUNCT
gujaf-34	230	5	www.goldsmithibs.com/freedownloads/auditing/	www.goldsmithibs.com/freedownloads/auditing/	VERB
gujaf-34	230	6	what	what	PRON
gujaf-34	230	7	is	be	AUX
gujaf-34	230	8	auditing.pdf	auditing.pdf	PROPN
gujaf-34	230	9	,	,	PUNCT
gujaf-34	230	10	retrieved	retrieve	VERB
gujaf-34	230	11	on	on	ADP
gujaf-34	230	12	6	6	NUM
gujaf-34	230	13	-	-	SYM
gujaf-34	230	14	11	11	NUM
gujaf-34	230	15	-	-	PUNCT
gujaf-34	230	16	2012	2012	NUM
gujaf-34	230	17	.	.	PUNCT
gujaf-34	231	1	dopuch	dopuch	ADJ
gujaf-34	231	2	,	,	PUNCT
gujaf-34	231	3	n.	n.	PROPN
gujaf-34	231	4	d.	d.	PROPN
gujaf-34	231	5	,	,	PUNCT
gujaf-34	231	6	king	king	PROPN
gujaf-34	231	7	,	,	PUNCT
gujaf-34	231	8	r.	r.	PROPN
gujaf-34	231	9	r.	r.	PROPN
gujaf-34	231	10	,	,	PUNCT
gujaf-34	231	11	&	&	CCONJ
gujaf-34	231	12	schwartz	schwartz	PROPN
gujaf-34	231	13	,	,	PUNCT
gujaf-34	231	14	r.	r.	PROPN
gujaf-34	231	15	(	(	PUNCT
gujaf-34	231	16	2001	2001	NUM
gujaf-34	231	17	)	)	PUNCT
gujaf-34	231	18	.	.	PUNCT
gujaf-34	232	1	an	an	DET
gujaf-34	232	2	experimental	experimental	ADJ
gujaf-34	232	3	investigation	investigation	NOUN
gujaf-34	232	4	of	of	ADP
gujaf-34	232	5	reputation	reputation	NOUN
gujaf-34	232	6	and	and	CCONJ
gujaf-34	232	7	rotation	rotation	NOUN
gujaf-34	232	8	requirements	requirement	NOUN
gujaf-34	232	9	.	.	PUNCT
gujaf-34	233	1	journal	journal	NOUN
gujaf-34	233	2	of	of	ADP
gujaf-34	233	3	accounting	accounting	NOUN
gujaf-34	233	4	research	research	NOUN
gujaf-34	233	5	,	,	PUNCT
gujaf-34	233	6	39(1	39(1	NUM
gujaf-34	233	7	):	):	PUNCT
gujaf-34	233	8	93	93	NUM
gujaf-34	233	9	-	-	SYM
gujaf-34	233	10	117	117	NUM
gujaf-34	233	11	.	.	PUNCT
gujaf-34	234	1	duff	duff	PROPN
gujaf-34	234	2	,	,	PUNCT
gujaf-34	234	3	a.	a.	PROPN
gujaf-34	234	4	(	(	PUNCT
gujaf-34	234	5	2004	2004	NUM
gujaf-34	234	6	)	)	PUNCT
gujaf-34	234	7	,	,	PUNCT
gujaf-34	234	8	audit	audit	NOUN
gujaf-34	234	9	quality	quality	NOUN
gujaf-34	234	10	:	:	PUNCT
gujaf-34	234	11	dimensions	dimension	NOUN
gujaf-34	234	12	of	of	ADP
gujaf-34	234	13	audit	audit	NOUN
gujaf-34	234	14	quality	quality	NOUN
gujaf-34	234	15	.	.	PUNCT
gujaf-34	235	1	edinburgh	edinburgh	PROPN
gujaf-34	235	2	:	:	PUNCT
gujaf-34	235	3	the	the	DET
gujaf-34	235	4	institute	institute	PROPN
gujaf-34	235	5	of	of	ADP
gujaf-34	235	6	chartered	charter	VERB
gujaf-34	235	7	accountants	accountant	NOUN
gujaf-34	235	8	of	of	ADP
gujaf-34	235	9	scotland	scotland	PROPN
gujaf-34	235	10	.	.	PUNCT
gujaf-34	236	1	grewal	grewal	PROPN
gujaf-34	236	2	,	,	PUNCT
gujaf-34	236	3	t.s	t.s	PROPN
gujaf-34	236	4	.	.	PROPN
gujaf-34	236	5	(	(	PUNCT
gujaf-34	236	6	2008	2008	NUM
gujaf-34	236	7	)	)	PUNCT
gujaf-34	236	8	.	.	PUNCT
gujaf-34	237	1	analysis	analysis	NOUN
gujaf-34	237	2	of	of	ADP
gujaf-34	237	3	financial	financial	ADJ
gujaf-34	237	4	statements	statement	NOUN
gujaf-34	237	5	,	,	PUNCT
gujaf-34	237	6	sultan	sultan	PROPN
gujaf-34	237	7	chand	chand	PROPN
gujaf-34	237	8	and	and	CCONJ
gujaf-34	237	9	sons	son	NOUN
gujaf-34	237	10	,	,	PUNCT
gujaf-34	237	11	new	new	ADJ
gujaf-34	237	12	delhi	delhi	PROPN
gujaf-34	237	13	,	,	PUNCT
gujaf-34	237	14	india	india	PROPN
gujaf-34	237	15	:	:	PUNCT
gujaf-34	237	16	87	87	NUM
gujaf-34	237	17	-	-	SYM
gujaf-34	237	18	91	91	NUM
gujaf-34	237	19	.	.	PUNCT
gujaf-34	238	1	hayes	hayes	PROPN
gujaf-34	238	2	,	,	PUNCT
gujaf-34	238	3	r.	r.	PROPN
gujaf-34	238	4	dassen	dassen	PROPN
gujaf-34	238	5	,	,	PUNCT
gujaf-34	238	6	r.	r.	PROPN
gujaf-34	238	7	schilder	schilder	PROPN
gujaf-34	238	8	,	,	PUNCT
gujaf-34	238	9	a.	a.	PROPN
gujaf-34	238	10	&	&	CCONJ
gujaf-34	238	11	wallage	wallage	PROPN
gujaf-34	238	12	,	,	PUNCT
gujaf-34	238	13	p.	p.	NOUN
gujaf-34	238	14	(	(	PUNCT
gujaf-34	238	15	2005	2005	NUM
gujaf-34	238	16	)	)	PUNCT
gujaf-34	238	17	.	.	PUNCT
gujaf-34	239	1	principles	principle	NOUN
gujaf-34	239	2	of	of	ADP
gujaf-34	239	3	auditing	audit	VERB
gujaf-34	239	4	an	an	DET
gujaf-34	239	5	introduction	introduction	NOUN
gujaf-34	239	6	to	to	ADP
gujaf-34	239	7	international	international	ADJ
gujaf-34	239	8	standards	standard	NOUN
gujaf-34	239	9	on	on	ADP
gujaf-34	239	10	auditing	audit	VERB
gujaf-34	239	11	.	.	PUNCT
gujaf-34	240	1	(	(	PUNCT
gujaf-34	240	2	2nd	2nd	ADJ
gujaf-34	240	3	ed	ed	NOUN
gujaf-34	240	4	.	.	PUNCT
gujaf-34	240	5	)	)	PUNCT
gujaf-34	240	6	england	england	PROPN
gujaf-34	240	7	;	;	PUNCT
gujaf-34	240	8	pearson	pearson	PROPN
gujaf-34	240	9	education	education	PROPN
gujaf-34	240	10	limited	limit	VERB
gujaf-34	240	11	.	.	PUNCT
gujaf-34	241	1	hayes	hayes	PROPN
gujaf-34	241	2	,	,	PUNCT
gujaf-34	241	3	r.	r.	PROPN
gujaf-34	241	4	,	,	PUNCT
gujaf-34	241	5	schilder	schilder	PROPN
gujaf-34	241	6	,	,	PUNCT
gujaf-34	241	7	a.	a.	PROPN
gujaf-34	241	8	,	,	PUNCT
gujaf-34	241	9	dassen	dassen	PROPN
gujaf-34	241	10	,	,	PUNCT
gujaf-34	241	11	r.	r.	PROPN
gujaf-34	241	12	,	,	PUNCT
gujaf-34	241	13	&	&	CCONJ
gujaf-34	241	14	wallage	wallage	NOUN
gujaf-34	241	15	,	,	PUNCT
gujaf-34	241	16	p.	p.	NOUN
gujaf-34	241	17	(	(	PUNCT
gujaf-34	241	18	1999	1999	NUM
gujaf-34	241	19	)	)	PUNCT
gujaf-34	241	20	.	.	PUNCT
gujaf-34	242	1	principles	principle	NOUN
gujaf-34	242	2	of	of	ADP
gujaf-34	242	3	auditing	auditing	NOUN
gujaf-34	242	4	:	:	PUNCT
gujaf-34	242	5	an	an	DET
gujaf-34	242	6	international	international	ADJ
gujaf-34	242	7	perspective	perspective	NOUN
gujaf-34	242	8	.	.	PUNCT
gujaf-34	243	1	london	london	PROPN
gujaf-34	243	2	:	:	PUNCT
gujaf-34	243	3	mcgraw	mcgraw	PROPN
gujaf-34	243	4	-	-	PUNCT
gujaf-34	243	5	hill	hill	NOUN
gujaf-34	243	6	.	.	PUNCT
gujaf-34	244	1	hayes	hayes	PROPN
gujaf-34	244	2	,	,	PUNCT
gujaf-34	244	3	r.	r.	PROPN
gujaf-34	244	4	,	,	PUNCT
gujaf-34	244	5	wallage	wallage	NOUN
gujaf-34	244	6	,	,	PUNCT
gujaf-34	244	7	p.	p.	NOUN
gujaf-34	244	8	,	,	PUNCT
gujaf-34	244	9	&	&	CCONJ
gujaf-34	244	10	görtemaker	görtemaker	PROPN
gujaf-34	244	11	,	,	PUNCT
gujaf-34	244	12	h.	h.	PROPN
gujaf-34	244	13	(	(	PUNCT
gujaf-34	244	14	2014	2014	NUM
gujaf-34	244	15	)	)	PUNCT
gujaf-34	244	16	.	.	PUNCT
gujaf-34	245	1	principles	principle	NOUN
gujaf-34	245	2	of	of	ADP
gujaf-34	245	3	auditing	auditing	NOUN
gujaf-34	245	4	:	:	PUNCT
gujaf-34	245	5	an	an	DET
gujaf-34	245	6	introduction	introduction	NOUN
gujaf-34	245	7	to	to	ADP
gujaf-34	245	8	international	international	ADJ
gujaf-34	245	9	standards	standard	NOUN
gujaf-34	245	10	on	on	ADP
gujaf-34	245	11	auditing	auditing	NOUN
gujaf-34	245	12	(	(	PUNCT
gujaf-34	245	13	3rd	3rd	ADJ
gujaf-34	245	14	ed	ed	NOUN
gujaf-34	245	15	.	.	PUNCT
gujaf-34	245	16	)	)	PUNCT
gujaf-34	245	17	.	.	PUNCT
gujaf-34	246	1	harlow	harlow	PROPN
gujaf-34	246	2	:	:	PUNCT
gujaf-34	246	3	pearson	pearson	PROPN
gujaf-34	246	4	education	education	PROPN
gujaf-34	246	5	.	.	PUNCT
gujaf-34	247	1	iaasb	iaasb	ADJ
gujaf-34	247	2	meeting	meeting	NOUN
gujaf-34	247	3	highlights	highlight	NOUN
gujaf-34	247	4	and	and	CCONJ
gujaf-34	247	5	decision	decision	NOUN
gujaf-34	247	6	.	.	PUNCT
gujaf-34	248	1	june	june	PROPN
gujaf-34	248	2	2004	2004	NUM
gujaf-34	248	3	,	,	PUNCT
gujaf-34	248	4	alta	alta	PROPN
gujaf-34	248	5	prinsloo	prinsloo	NOUN
gujaf-34	248	6	,	,	PUNCT
gujaf-34	248	7	new	new	PROPN
gujaf-34	248	8	york	york	PROPN
gujaf-34	248	9	.	.	PROPN
gujaf-34	249	1	iasc	iasc	PROPN
gujaf-34	249	2	foundation	foundation	PROPN
gujaf-34	249	3	publishes	publish	VERB
gujaf-34	249	4	complete	complete	ADJ
gujaf-34	249	5	iasb	iasb	NOUN
gujaf-34	249	6	standard	standard	NOUN
gujaf-34	249	7	for	for	ADP
gujaf-34	249	8	2007.13th	2007.13th	NUM
gujaf-34	249	9	march	march	NOUN
gujaf-34	249	10	20097	20097	NUM
gujaf-34	249	11	.	.	PUNCT
gujaf-34	250	1	london	london	PROPN
gujaf-34	250	2	ec4	ec4	PROPN
gujaf-34	250	3	m	m	PROPN
gujaf-34	250	4	6xh	6xh	ADJ
gujaf-34	250	5	,	,	PUNCT
gujaf-34	250	6	united	united	ADJ
gujaf-34	250	7	kingdom	kingdom	NOUN
gujaf-34	250	8	.	.	PUNCT
gujaf-34	251	1	ican	ican	PROPN
gujaf-34	251	2	(	(	PUNCT
gujaf-34	251	3	2004	2004	NUM
gujaf-34	251	4	)	)	PUNCT
gujaf-34	251	5	,	,	PUNCT
gujaf-34	251	6	audit	audit	NOUN
gujaf-34	251	7	planning	planning	NOUN
gujaf-34	251	8	and	and	CCONJ
gujaf-34	251	9	control	control	NOUN
gujaf-34	251	10	.	.	PUNCT
gujaf-34	252	1	magazine	magazine	NOUN
gujaf-34	252	2	of	of	ADP
gujaf-34	252	3	the	the	DET
gujaf-34	252	4	kano	kano	PROPN
gujaf-34	252	5	/	/	SYM
gujaf-34	252	6	jigawa	jigawa	PROPN
gujaf-34	252	7	district	district	PROPN
gujaf-34	252	8	society	society	NOUN
gujaf-34	252	9	of	of	ADP
gujaf-34	252	10	the	the	DET
gujaf-34	252	11	institute	institute	PROPN
gujaf-34	252	12	of	of	ADP
gujaf-34	252	13	chartered	charter	VERB
gujaf-34	252	14	accountants	accountant	NOUN
gujaf-34	252	15	of	of	ADP
gujaf-34	252	16	nigeria	nigeria	PROPN
gujaf-34	252	17	(	(	PUNCT
gujaf-34	252	18	ican	ican	ADJ
gujaf-34	252	19	)	)	PUNCT
gujaf-34	252	20	,	,	PUNCT
gujaf-34	252	21	1st	1st	PROPN
gujaf-34	252	22	edition	edition	NOUN
gujaf-34	252	23	:	:	PUNCT
gujaf-34	252	24	18	18	NUM
gujaf-34	252	25	.	.	X
gujaf-34	253	1	ilaboya	ilaboya	PROPN
gujaf-34	253	2	o.	o.	PROPN
gujaf-34	253	3	j.	j.	PROPN
gujaf-34	253	4	&	&	CCONJ
gujaf-34	253	5	ohiokha	ohiokha	PROPN
gujaf-34	253	6	f.	f.	PROPN
gujaf-34	253	7	i.	i.	PROPN
gujaf-34	253	8	(	(	PUNCT
gujaf-34	253	9	2014	2014	NUM
gujaf-34	253	10	)	)	PUNCT
gujaf-34	253	11	.	.	PUNCT
gujaf-34	254	1	audit	audit	NOUN
gujaf-34	254	2	firm	firm	ADJ
gujaf-34	254	3	characteristics	characteristic	NOUN
gujaf-34	254	4	and	and	CCONJ
gujaf-34	254	5	audit	audit	NOUN
gujaf-34	254	6	quality	quality	NOUN
gujaf-34	254	7	in	in	ADP
gujaf-34	254	8	nigeria	nigeria	PROPN
gujaf-34	254	9	.	.	PUNCT
gujaf-34	255	1	international	international	ADJ
gujaf-34	255	2	journal	journal	PROPN
gujaf-34	255	3	of	of	ADP
gujaf-34	255	4	business	business	NOUN
gujaf-34	255	5	and	and	CCONJ
gujaf-34	255	6	economics	economic	NOUN
gujaf-34	255	7	research	research	NOUN
gujaf-34	255	8	,	,	PUNCT
gujaf-34	255	9	3(5	3(5	NUM
gujaf-34	255	10	):	):	PUNCT
gujaf-34	255	11	187	187	NUM
gujaf-34	255	12	-	-	SYM
gujaf-34	255	13	195	195	NUM
gujaf-34	255	14	.	.	PUNCT
gujaf-34	256	1	international	international	ADJ
gujaf-34	256	2	auditing	auditing	NOUN
gujaf-34	256	3	and	and	CCONJ
gujaf-34	256	4	assurance	assurance	NOUN
gujaf-34	256	5	standard	standard	PROPN
gujaf-34	256	6	board	board	NOUN
gujaf-34	256	7	,	,	PUNCT
gujaf-34	256	8	hand	hand	NOUN
gujaf-34	256	9	book	book	NOUN
gujaf-34	256	10	of	of	ADP
gujaf-34	256	11	international	international	ADJ
gujaf-34	256	12	standards	standard	NOUN
gujaf-34	256	13	on	on	ADP
gujaf-34	256	14	auditing	audit	VERB
gujaf-34	256	15	quality	quality	NOUN
gujaf-34	256	16	control	control	NOUN
gujaf-34	256	17	,	,	PUNCT
gujaf-34	256	18	2009	2009	NUM
gujaf-34	256	19	edition	edition	NOUN
gujaf-34	256	20	,	,	PUNCT
gujaf-34	256	21	new	new	PROPN
gujaf-34	256	22	york	york	PROPN
gujaf-34	256	23	:	:	PUNCT
gujaf-34	256	24	34	34	NUM
gujaf-34	256	25	-	-	SYM
gujaf-34	256	26	36	36	NUM
gujaf-34	256	27	.	.	PUNCT
gujaf-34	257	1	johnson	johnson	PROPN
gujaf-34	257	2	,	,	PUNCT
gujaf-34	257	3	v.	v.	PROPN
gujaf-34	257	4	,	,	PUNCT
gujaf-34	257	5	khurana	khurana	PROPN
gujaf-34	257	6	i.	i.	PROPN
gujaf-34	257	7	k.	k.	PROPN
gujaf-34	257	8	&	&	CCONJ
gujaf-34	257	9	reynolds	reynolds	PROPN
gujaf-34	257	10	,	,	PUNCT
gujaf-34	257	11	j.k	j.k	PROPN
gujaf-34	257	12	(	(	PUNCT
gujaf-34	257	13	2002).audit	2002).audit	NOUN
gujaf-34	257	14	-	-	PUNCT
gujaf-34	257	15	firm	firm	NOUN
gujaf-34	257	16	tenure	tenure	NOUN
gujaf-34	257	17	and	and	CCONJ
gujaf-34	257	18	the	the	DET
gujaf-34	257	19	quality	quality	NOUN
gujaf-34	257	20	of	of	ADP
gujaf-34	257	21	financial	financial	ADJ
gujaf-34	257	22	reports	report	NOUN
gujaf-34	257	23	.	.	PUNCT
gujaf-34	258	1	contemporary	contemporary	ADJ
gujaf-34	258	2	accounting	accounting	PROPN
gujaf-34	258	3	research	research	PROPN
gujaf-34	258	4	19:637660	19:637660	NUM
gujaf-34	258	5	.	.	PUNCT
gujaf-34	259	1	gusau	gusau	PROPN
gujaf-34	259	2	journal	journal	PROPN
gujaf-34	259	3	of	of	ADP
gujaf-34	259	4	accounting	accounting	NOUN
gujaf-34	259	5	and	and	CCONJ
gujaf-34	259	6	finance	finance	NOUN
gujaf-34	259	7	,	,	PUNCT
gujaf-34	259	8	vol	vol	NOUN
gujaf-34	259	9	.	.	PUNCT
gujaf-34	260	1	i	i	PRON
gujaf-34	260	2	,	,	PUNCT
gujaf-34	260	3	issue	issue	NOUN
gujaf-34	260	4	2	2	NUM
gujaf-34	260	5	,	,	PUNCT
gujaf-34	260	6	october	october	PROPN
gujaf-34	260	7	,	,	PUNCT
gujaf-34	260	8	2020	2020	NUM
gujaf-34	260	9	18	18	NUM
gujaf-34	260	10	kantudu	kantudu	NOUN
gujaf-34	260	11	,	,	PUNCT
gujaf-34	260	12	a.s	a.s	PROPN
gujaf-34	260	13	.	.	PROPN
gujaf-34	260	14	(	(	PUNCT
gujaf-34	260	15	2004	2004	NUM
gujaf-34	260	16	)	)	PUNCT
gujaf-34	260	17	.	.	PUNCT
gujaf-34	261	1	the	the	DET
gujaf-34	261	2	relevance	relevance	NOUN
gujaf-34	261	3	of	of	ADP
gujaf-34	261	4	auditor	auditor	NOUN
gujaf-34	261	5	’s	’s	PART
gujaf-34	261	6	report	report	NOUN
gujaf-34	261	7	in	in	ADP
gujaf-34	261	8	enhancing	enhance	VERB
gujaf-34	261	9	management	management	NOUN
gujaf-34	261	10	accountability	accountability	NOUN
gujaf-34	261	11	in	in	ADP
gujaf-34	261	12	nigeria	nigeria	PROPN
gujaf-34	261	13	.	.	PUNCT
gujaf-34	262	1	journal	journal	PROPN
gujaf-34	262	2	of	of	ADP
gujaf-34	262	3	accounting	accounting	NOUN
gujaf-34	262	4	research	research	NOUN
gujaf-34	262	5	:	:	PUNCT
gujaf-34	262	6	(	(	PUNCT
gujaf-34	262	7	43)35	43)35	NUM
gujaf-34	262	8	-	-	SYM
gujaf-34	262	9	72	72	NUM
gujaf-34	262	10	knechel	knechel	PROPN
gujaf-34	262	11	,	,	PUNCT
gujaf-34	262	12	w.r	w.r	PROPN
gujaf-34	262	13	.	.	PROPN
gujaf-34	262	14	&	&	CCONJ
gujaf-34	262	15	vanstraelen	vanstraelen	PROPN
gujaf-34	262	16	,	,	PUNCT
gujaf-34	262	17	a.	a.	NOUN
gujaf-34	262	18	(	(	PUNCT
gujaf-34	262	19	2007	2007	NUM
gujaf-34	262	20	)	)	PUNCT
gujaf-34	262	21	‘	'	PUNCT
gujaf-34	262	22	the	the	DET
gujaf-34	262	23	relationship	relationship	NOUN
gujaf-34	262	24	between	between	ADP
gujaf-34	262	25	auditor	auditor	NOUN
gujaf-34	262	26	tenure	tenure	NOUN
gujaf-34	262	27	and	and	CCONJ
gujaf-34	262	28	audit	audit	NOUN
gujaf-34	262	29	quality	quality	NOUN
gujaf-34	262	30	implied	imply	VERB
gujaf-34	262	31	by	by	ADP
gujaf-34	262	32	going	go	VERB
gujaf-34	262	33	concern	concern	ADJ
gujaf-34	262	34	opinions	opinion	NOUN
gujaf-34	262	35	’	'	PUNCT
gujaf-34	262	36	,	,	PUNCT
gujaf-34	262	37	auditing	audit	VERB
gujaf-34	262	38	:	:	PUNCT
gujaf-34	262	39	a	a	DET
gujaf-34	262	40	journal	journal	NOUN
gujaf-34	262	41	of	of	ADP
gujaf-34	262	42	practice	practice	NOUN
gujaf-34	262	43	&	&	CCONJ
gujaf-34	262	44	theory	theory	NOUN
gujaf-34	262	45	,	,	PUNCT
gujaf-34	262	46	(	(	PUNCT
gujaf-34	262	47	26	26	NUM
gujaf-34	262	48	):	):	PUNCT
gujaf-34	262	49	113–131	113–131	NUM
gujaf-34	262	50	.	.	PUNCT
gujaf-34	263	1	knechel	knechel	PROPN
gujaf-34	263	2	,	,	PUNCT
gujaf-34	263	3	w.	w.	PROPN
gujaf-34	263	4	r.	r.	PROPN
gujaf-34	263	5	(	(	PUNCT
gujaf-34	263	6	2009	2009	NUM
gujaf-34	263	7	)	)	PUNCT
gujaf-34	263	8	.	.	PUNCT
gujaf-34	264	1	audit	audit	NOUN
gujaf-34	264	2	lessons	lesson	NOUN
gujaf-34	264	3	from	from	ADP
gujaf-34	264	4	the	the	DET
gujaf-34	264	5	economic	economic	ADJ
gujaf-34	264	6	crisis	crisis	NOUN
gujaf-34	264	7	:	:	PUNCT
gujaf-34	264	8	rethinking	rethink	VERB
gujaf-34	264	9	audit	audit	NOUN
gujaf-34	264	10	quality	quality	NOUN
gujaf-34	264	11	.	.	PUNCT
gujaf-34	265	1	inaugural	inaugural	ADJ
gujaf-34	265	2	lecture	lecture	NOUN
gujaf-34	265	3	delivered	deliver	VERB
gujaf-34	265	4	at	at	ADP
gujaf-34	265	5	maastricht	maastricht	PROPN
gujaf-34	265	6	university	university	PROPN
gujaf-34	265	7	on	on	ADP
gujaf-34	265	8	friday	friday	PROPN
gujaf-34	265	9	,	,	PUNCT
gujaf-34	265	10	september	september	PROPN
gujaf-34	265	11	11	11	NUM
gujaf-34	265	12	.	.	PUNCT
gujaf-34	266	1	limperg	limperg	PROPN
gujaf-34	266	2	institute	institute	PROPN
gujaf-34	266	3	.	.	PUNCT
gujaf-34	267	1	(	(	PUNCT
gujaf-34	267	2	1985	1985	NUM
gujaf-34	267	3	)	)	PUNCT
gujaf-34	267	4	.	.	PUNCT
gujaf-34	268	1	the	the	DET
gujaf-34	268	2	social	social	ADJ
gujaf-34	268	3	responsibility	responsibility	NOUN
gujaf-34	268	4	of	of	ADP
gujaf-34	268	5	the	the	DET
gujaf-34	268	6	auditor	auditor	NOUN
gujaf-34	268	7	.	.	PUNCT
gujaf-34	269	1	retrieved	retrieve	VERB
gujaf-34	269	2	2015	2015	NUM
gujaf-34	269	3	-	-	SYM
gujaf-34	269	4	03	03	NUM
gujaf-34	269	5	-	-	SYM
gujaf-34	269	6	26	26	NUM
gujaf-34	269	7	,	,	PUNCT
gujaf-34	269	8	from	from	ADP
gujaf-34	269	9	,	,	PUNCT
gujaf-34	269	10	http://www.limperginstituut.nl	http://www.limperginstituut.nl	NOUN
gujaf-34	269	11	/	/	SYM
gujaf-34	269	12	assets%20limperg	assets%20limperg	NOUN
gujaf-34	269	13	/	/	SYM
gujaf-34	269	14	publicatie%20the	publicatie%20the	PRON
gujaf-34	270	1	%	%	NOUN
gujaf-34	270	2	20social%20responsibility%20of%20the%20auditor.pdf	20social%20responsibility%20of%20the%20auditor.pdf	NUM
gujaf-34	270	3	malone	malone	PROPN
gujaf-34	270	4	,	,	PUNCT
gujaf-34	270	5	c.f	c.f	PROPN
gujaf-34	270	6	.	.	PROPN
gujaf-34	270	7	,	,	PUNCT
gujaf-34	270	8	&	&	CCONJ
gujaf-34	270	9	roberts	roberts	PROPN
gujaf-34	270	10	,	,	PUNCT
gujaf-34	270	11	r.w	r.w	PROPN
gujaf-34	270	12	.	.	PROPN
gujaf-34	270	13	(	(	PUNCT
gujaf-34	270	14	1996	1996	NUM
gujaf-34	270	15	)	)	PUNCT
gujaf-34	270	16	“	"	PUNCT
gujaf-34	270	17	factors	factor	NOUN
gujaf-34	270	18	associated	associate	VERB
gujaf-34	270	19	with	with	ADP
gujaf-34	270	20	the	the	DET
gujaf-34	270	21	incidence	incidence	NOUN
gujaf-34	270	22	of	of	ADP
gujaf-34	270	23	reduced	reduced	ADJ
gujaf-34	270	24	audit	audit	NOUN
gujaf-34	270	25	quality	quality	NOUN
gujaf-34	270	26	behaviors	behavior	NOUN
gujaf-34	270	27	”	"	PUNCT
gujaf-34	270	28	.	.	PUNCT
gujaf-34	271	1	auditing	audit	VERB
gujaf-34	271	2	:	:	PUNCT
gujaf-34	271	3	a	a	DET
gujaf-34	271	4	journal	journal	NOUN
gujaf-34	271	5	of	of	ADP
gujaf-34	271	6	practice	practice	NOUN
gujaf-34	271	7	&	&	CCONJ
gujaf-34	271	8	theory	theory	NOUN
gujaf-34	271	9	,	,	PUNCT
gujaf-34	271	10	15	15	NUM
gujaf-34	271	11	(	(	PUNCT
gujaf-34	271	12	2	2	NUM
gujaf-34	271	13	):	):	PUNCT
gujaf-34	271	14	49	49	NUM
gujaf-34	271	15	-	-	SYM
gujaf-34	271	16	64	64	NUM
gujaf-34	271	17	.	.	PUNCT
gujaf-34	272	1	messier	messy	ADJ
gujaf-34	272	2	jnr	jnr	PROPN
gujaf-34	272	3	,	,	PUNCT
gujaf-34	272	4	n.f	n.f	PROPN
gujaf-34	272	5	.	.	PROPN
gujaf-34	272	6	(	(	PUNCT
gujaf-34	272	7	2003	2003	NUM
gujaf-34	272	8	)	)	PUNCT
gujaf-34	272	9	.	.	PUNCT
gujaf-34	273	1	auditing	auditing	NOUN
gujaf-34	273	2	and	and	CCONJ
gujaf-34	273	3	assurance	assurance	NOUN
gujaf-34	273	4	services	service	NOUN
gujaf-34	273	5	:	:	PUNCT
gujaf-34	273	6	a	a	DET
gujaf-34	273	7	systematic	systematic	ADJ
gujaf-34	273	8	approach	approach	NOUN
gujaf-34	273	9	(	(	PUNCT
gujaf-34	273	10	3rd	3rd	ADJ
gujaf-34	273	11	ed	ed	NOUN
gujaf-34	273	12	)	)	PUNCT
gujaf-34	273	13	,	,	PUNCT
gujaf-34	273	14	new	new	PROPN
gujaf-34	273	15	york	york	PROPN
gujaf-34	273	16	:	:	PUNCT
gujaf-34	273	17	mcgraw	mcgraw	PROPN
gujaf-34	273	18	-	-	PUNCT
gujaf-34	273	19	hill	hill	PROPN
gujaf-34	273	20	company	company	PROPN
gujaf-34	273	21	inc	inc	PROPN
gujaf-34	273	22	.	.	PROPN
gujaf-34	274	1	nelson	nelson	PROPN
gujaf-34	274	2	et	et	PROPN
gujaf-34	274	3	al	al	PROPN
gujaf-34	274	4	.	.	PROPN
gujaf-34	275	1	(	(	PUNCT
gujaf-34	275	2	2003	2003	NUM
gujaf-34	275	3	)	)	PUNCT
gujaf-34	275	4	.	.	PUNCT
gujaf-34	276	1	evidence	evidence	NOUN
gujaf-34	276	2	from	from	ADP
gujaf-34	276	3	auditors	auditor	NOUN
gujaf-34	276	4	about	about	ADP
gujaf-34	276	5	manager	manager	NOUN
gujaf-34	276	6	’s	’s	PART
gujaf-34	276	7	and	and	CCONJ
gujaf-34	276	8	auditors	auditor	NOUN
gujaf-34	276	9	’	’	PART
gujaf-34	276	10	earnings	earning	NOUN
gujaf-34	276	11	-	-	PUNCT
gujaf-34	276	12	management	management	NOUN
gujaf-34	276	13	decisions	decision	NOUN
gujaf-34	276	14	.	.	PUNCT
gujaf-34	277	1	the	the	DET
gujaf-34	277	2	accounting	accounting	NOUN
gujaf-34	277	3	review	review	NOUN
gujaf-34	277	4	.	.	PUNCT
gujaf-34	278	1	77(supplement	77(supplement	NUM
gujaf-34	278	2	):	):	PUNCT
gujaf-34	278	3	175	175	NUM
gujaf-34	278	4	-	-	SYM
gujaf-34	278	5	202	202	NUM
gujaf-34	278	6	.	.	PUNCT
gujaf-34	278	7	okolie	okolie	PROPN
gujaf-34	278	8	,	,	PUNCT
gujaf-34	278	9	a.	a.	NOUN
gujaf-34	278	10	o.	o.	NOUN
gujaf-34	278	11	(	(	PUNCT
gujaf-34	278	12	2014	2014	NUM
gujaf-34	278	13	)	)	PUNCT
gujaf-34	278	14	.	.	PUNCT
gujaf-34	279	1	accrual	accrual	ADJ
gujaf-34	279	2	–	–	PUNCT
gujaf-34	279	3	based	base	VERB
gujaf-34	279	4	earnings	earning	NOUN
gujaf-34	279	5	management	management	NOUN
gujaf-34	279	6	,	,	PUNCT
gujaf-34	279	7	corporate	corporate	ADJ
gujaf-34	279	8	policies	policy	NOUN
gujaf-34	279	9	and	and	CCONJ
gujaf-34	279	10	managerial	managerial	ADJ
gujaf-34	279	11	decisions	decision	NOUN
gujaf-34	279	12	of	of	ADP
gujaf-34	279	13	quoted	quote	VERB
gujaf-34	279	14	companies	company	NOUN
gujaf-34	279	15	in	in	ADP
gujaf-34	279	16	nigeria	nigeria	PROPN
gujaf-34	279	17	,	,	PUNCT
gujaf-34	279	18	research	research	NOUN
gujaf-34	279	19	journal	journal	NOUN
gujaf-34	279	20	of	of	ADP
gujaf-34	279	21	finance	finance	NOUN
gujaf-34	279	22	and	and	CCONJ
gujaf-34	279	23	accounting	accounting	NOUN
gujaf-34	279	24	,	,	PUNCT
gujaf-34	279	25	5	5	NUM
gujaf-34	279	26	(	(	PUNCT
gujaf-34	279	27	2	2	NUM
gujaf-34	279	28	):	):	SYM
gujaf-34	279	29	1	1	NUM
gujaf-34	279	30	–	–	SYM
gujaf-34	279	31	14	14	NUM
gujaf-34	279	32	.	.	PUNCT
gujaf-34	280	1	otusanya	otusanya	PROPN
gujaf-34	280	2	,	,	PUNCT
gujaf-34	280	3	j.	j.	PROPN
gujaf-34	280	4	o.	o.	PROPN
gujaf-34	280	5	,	,	PUNCT
gujaf-34	280	6	&	&	CCONJ
gujaf-34	280	7	lauwo	lauwo	PROPN
gujaf-34	280	8	,	,	PUNCT
gujaf-34	280	9	s.	s.	PROPN
gujaf-34	280	10	(	(	PUNCT
gujaf-34	280	11	2010	2010	NUM
gujaf-34	280	12	)	)	PUNCT
gujaf-34	280	13	.	.	PUNCT
gujaf-34	281	1	the	the	DET
gujaf-34	281	2	role	role	NOUN
gujaf-34	281	3	of	of	ADP
gujaf-34	281	4	auditors	auditor	NOUN
gujaf-34	281	5	in	in	ADP
gujaf-34	281	6	the	the	DET
gujaf-34	281	7	nigerian	nigerian	ADJ
gujaf-34	281	8	banking	banking	NOUN
gujaf-34	281	9	crisis	crisis	NOUN
gujaf-34	281	10	.	.	PUNCT
gujaf-34	282	1	accountancy	accountancy	NOUN
gujaf-34	282	2	business	business	NOUN
gujaf-34	282	3	and	and	CCONJ
gujaf-34	282	4	the	the	DET
gujaf-34	282	5	public	public	ADJ
gujaf-34	282	6	interest	interest	NOUN
gujaf-34	282	7	,	,	PUNCT
gujaf-34	282	8	(	(	PUNCT
gujaf-34	282	9	9	9	NUM
gujaf-34	282	10	):	):	PUNCT
gujaf-34	282	11	159	159	NUM
gujaf-34	282	12	-	-	SYM
gujaf-34	282	13	204	204	NUM
gujaf-34	282	14	.	.	PUNCT
gujaf-34	283	1	pwc	pwc	PROPN
gujaf-34	283	2	(	(	PUNCT
gujaf-34	283	3	2007	2007	NUM
gujaf-34	283	4	)	)	PUNCT
gujaf-34	283	5	mandatory	mandatory	ADJ
gujaf-34	283	6	rotation	rotation	NOUN
gujaf-34	283	7	of	of	ADP
gujaf-34	283	8	audit	audit	NOUN
gujaf-34	283	9	firms	firm	NOUN
gujaf-34	283	10	february	february	PROPN
gujaf-34	283	11	2007‟.	2007‟.	NUM
gujaf-34	283	12	http://www.pwc	http://www.pwc	PROPN
gujaf-34	283	13	.	.	PUNCT
gujaf-34	284	1	com.au/assurance/financial/assets/auditfirms-feb07.pdf	com.au/assurance/financial/assets/auditfirms-feb07.pdf	PROPN
gujaf-34	284	2	accessed	access	VERB
gujaf-34	284	3	30/7/2013	30/7/2013	NUM
gujaf-34	284	4	.	.	PUNCT
gujaf-34	285	1	rayburn	rayburn	PROPN
gujaf-34	285	2	,	,	PUNCT
gujaf-34	285	3	j.m	j.m	PROPN
gujaf-34	285	4	.	.	PROPN
gujaf-34	285	5	,	,	PUNCT
gujaf-34	285	6	&	&	CCONJ
gujaf-34	285	7	rayburn	rayburn	PROPN
gujaf-34	285	8	,	,	PUNCT
gujaf-34	285	9	l.g	l.g	PROPN
gujaf-34	285	10	.	.	PROPN
gujaf-34	285	11	(	(	PUNCT
gujaf-34	285	12	1996	1996	NUM
gujaf-34	285	13	)	)	PUNCT
gujaf-34	285	14	“	"	PUNCT
gujaf-34	285	15	relationship	relationship	NOUN
gujaf-34	285	16	between	between	ADP
gujaf-34	285	17	machiavellianism	machiavellianism	NOUN
gujaf-34	285	18	and	and	CCONJ
gujaf-34	285	19	type	type	VERB
gujaf-34	285	20	a	a	DET
gujaf-34	285	21	personality	personality	NOUN
gujaf-34	285	22	and	and	CCONJ
gujaf-34	285	23	ethical-316	ethical-316	ADJ
gujaf-34	285	24	orientation	orientation	NOUN
gujaf-34	285	25	”	"	PUNCT
gujaf-34	285	26	.	.	PUNCT
gujaf-34	286	1	journal	journal	PROPN
gujaf-34	286	2	of	of	ADP
gujaf-34	286	3	business	business	NOUN
gujaf-34	286	4	ethics	ethic	NOUN
gujaf-34	286	5	,	,	PUNCT
gujaf-34	286	6	15:1209–1220	15:1209–1220	PROPN
gujaf-34	286	7	.	.	PUNCT
gujaf-34	286	8	richard	richard	PROPN
gujaf-34	286	9	m.	m.	PROPN
gujaf-34	286	10	frankel	frankel	PROPN
gujaf-34	286	11	,	,	PUNCT
gujaf-34	286	12	marilyn	marilyn	PROPN
gujaf-34	286	13	f.	f.	PROPN
gujaf-34	286	14	john	john	PROPN
gujaf-34	286	15	and	and	CCONJ
gujaf-34	286	16	karen	karen	PROPN
gujaf-34	286	17	k.	k.	PROPN
gujaf-34	286	18	nelson	nelson	PROPN
gujaf-34	286	19	(	(	PUNCT
gujaf-34	286	20	2002	2002	NUM
gujaf-34	286	21	)	)	PUNCT
gujaf-34	286	22	.	.	PUNCT
gujaf-34	287	1	the	the	DET
gujaf-34	287	2	relation	relation	NOUN
gujaf-34	287	3	between	between	ADP
gujaf-34	287	4	auditors	auditor	NOUN
gujaf-34	287	5	’	’	PART
gujaf-34	287	6	fee	fee	NOUN
gujaf-34	287	7	for	for	ADP
gujaf-34	287	8	non	non	ADJ
gujaf-34	287	9	audit	audit	NOUN
gujaf-34	287	10	services	service	NOUN
gujaf-34	287	11	and	and	CCONJ
gujaf-34	287	12	earnings	earning	NOUN
gujaf-34	287	13	management	management	NOUN
gujaf-34	287	14	.	.	PUNCT
gujaf-34	288	1	tandon	tandon	PROPN
gujaf-34	288	2	,	,	PUNCT
gujaf-34	288	3	b.n	b.n	PROPN
gujaf-34	288	4	.	.	PROPN
gujaf-34	288	5	sudharsanam	sudharsanam	PROPN
gujaf-34	288	6	,	,	PUNCT
gujaf-34	288	7	s.	s.	PROPN
gujaf-34	288	8	&	&	CCONJ
gujaf-34	288	9	sundharabahu	sundharabahu	PROPN
gujaf-34	288	10	,	,	PUNCT
gujaf-34	288	11	s.	s.	PROPN
gujaf-34	288	12	(	(	PUNCT
gujaf-34	288	13	2006	2006	NUM
gujaf-34	288	14	)	)	PUNCT
gujaf-34	288	15	.	.	PUNCT
gujaf-34	289	1	a	a	DET
gujaf-34	289	2	handbook	handbook	NOUN
gujaf-34	289	3	of	of	ADP
gujaf-34	289	4	practical	practical	ADJ
gujaf-34	289	5	auditing	auditing	NOUN
gujaf-34	289	6	,	,	PUNCT
gujaf-34	289	7	(	(	PUNCT
gujaf-34	289	8	13th	13th	NOUN
gujaf-34	289	9	ed	ed	NOUN
gujaf-34	289	10	)	)	PUNCT
gujaf-34	289	11	new	new	ADJ
gujaf-34	289	12	dehli	dehli	PROPN
gujaf-34	289	13	;	;	PUNCT
gujaf-34	289	14	s.	s.	PROPN
gujaf-34	289	15	chand	chand	PROPN
gujaf-34	289	16	&	&	CCONJ
gujaf-34	289	17	company	company	PROPN
gujaf-34	289	18	limited	limit	VERB
gujaf-34	289	19	.	.	PUNCT
gujaf-34	290	1	gusau	gusau	PROPN
gujaf-34	290	2	journal	journal	PROPN
gujaf-34	290	3	of	of	ADP
gujaf-34	290	4	accounting	accounting	NOUN
gujaf-34	290	5	and	and	CCONJ
gujaf-34	290	6	finance	finance	NOUN
gujaf-34	290	7	,	,	PUNCT
gujaf-34	290	8	vol	vol	NOUN
gujaf-34	290	9	.	.	PUNCT
gujaf-34	291	1	i	i	PRON
gujaf-34	291	2	,	,	PUNCT
gujaf-34	291	3	issue	issue	NOUN
gujaf-34	291	4	2	2	NUM
gujaf-34	291	5	,	,	PUNCT
gujaf-34	291	6	october	october	PROPN
gujaf-34	291	7	,	,	PUNCT
gujaf-34	291	8	2020	2020	NUM
gujaf-34	291	9	19	19	NUM
gujaf-34	291	10	vanstraelen	vanstraelen	ADJ
gujaf-34	291	11	,	,	PUNCT
gujaf-34	291	12	a.	a.	NOUN
gujaf-34	291	13	(	(	PUNCT
gujaf-34	291	14	2000	2000	NUM
gujaf-34	291	15	):	):	PUNCT
gujaf-34	291	16	impact	impact	NOUN
gujaf-34	291	17	of	of	ADP
gujaf-34	291	18	renewable	renewable	ADJ
gujaf-34	291	19	long	long	ADJ
gujaf-34	291	20	-	-	PUNCT
gujaf-34	291	21	term	term	NOUN
gujaf-34	291	22	audit	audit	NOUN
gujaf-34	291	23	mandates	mandate	NOUN
gujaf-34	291	24	on	on	ADP
gujaf-34	291	25	audit	audit	NOUN
gujaf-34	291	26	quality	quality	NOUN
gujaf-34	291	27	,	,	PUNCT
gujaf-34	291	28	european	european	ADJ
gujaf-34	291	29	accounting	accounting	PROPN
gujaf-34	291	30	review	review	PROPN
gujaf-34	291	31	,	,	PUNCT
gujaf-34	291	32	9(3	9(3	NUM
gujaf-34	291	33	):	):	PUNCT
gujaf-34	291	34	419	419	NUM
gujaf-34	291	35	-	-	SYM
gujaf-34	291	36	442	442	NUM
gujaf-34	291	37	.	.	PUNCT
gujaf-34	292	1	whittington	whittington	PROPN
gujaf-34	292	2	o.r	o.r	PROPN
gujaf-34	292	3	.	.	PROPN
gujaf-34	292	4	(	(	PUNCT
gujaf-34	292	5	2004	2004	NUM
gujaf-34	292	6	)	)	PUNCT
gujaf-34	292	7	.	.	PUNCT
gujaf-34	293	1	the	the	DET
gujaf-34	293	2	new	new	ADJ
gujaf-34	293	3	audit	audit	NOUN
gujaf-34	293	4	documentation	documentation	NOUN
gujaf-34	293	5	requirement	requirement	NOUN
gujaf-34	293	6	.	.	PUNCT
gujaf-34	294	1	new	new	PROPN
gujaf-34	294	2	jersey	jersey	PROPN
gujaf-34	294	3	:	:	PUNCT
gujaf-34	294	4	john	john	PROPN
gujaf-34	294	5	wiley	wiley	PROPN
gujaf-34	294	6	and	and	CCONJ
gujaf-34	294	7	sons	son	NOUN
gujaf-34	294	8	:	:	PUNCT
gujaf-34	294	9	64	64	NUM
gujaf-34	294	10	-	-	SYM
gujaf-34	294	11	71	71	NUM
gujaf-34	294	12	.	.	PUNCT