id	sid	tid	token	lemma	pos
gujaf-38	1	1	gusau	gusau	PROPN
gujaf-38	1	2	journal	journal	NOUN
gujaf-38	1	3	of	of	ADP
gujaf-38	1	4	accounting	accounting	NOUN
gujaf-38	1	5	and	and	CCONJ
gujaf-38	1	6	finance	finance	NOUN
gujaf-38	1	7	(	(	PUNCT
gujaf-38	1	8	gujaf	gujaf	NOUN
gujaf-38	1	9	)	)	PUNCT
gujaf-38	1	10	vol	vol	NOUN
gujaf-38	1	11	.	.	NOUN
gujaf-38	1	12	1	1	NUM
gujaf-38	1	13	issue	issue	NOUN
gujaf-38	1	14	2	2	NUM
gujaf-38	1	15	,	,	PUNCT
gujaf-38	1	16	october	october	PROPN
gujaf-38	1	17	,	,	PUNCT
gujaf-38	1	18	2020	2020	NUM
gujaf-38	1	19	issn	issn	VERB
gujaf-38	1	20	:	:	PUNCT
gujaf-38	1	21	2756	2756	NUM
gujaf-38	1	22	-	-	PUNCT
gujaf-38	1	23	665x	665x	NOUN
gujaf-38	1	24	a	a	DET
gujaf-38	1	25	publication	publication	NOUN
gujaf-38	1	26	of	of	ADP
gujaf-38	1	27	department	department	NOUN
gujaf-38	1	28	of	of	ADP
gujaf-38	1	29	accounting	accounting	NOUN
gujaf-38	1	30	and	and	CCONJ
gujaf-38	1	31	finance	finance	NOUN
gujaf-38	1	32	,	,	PUNCT
gujaf-38	1	33	faculty	faculty	NOUN
gujaf-38	1	34	of	of	ADP
gujaf-38	1	35	management	management	NOUN
gujaf-38	1	36	and	and	CCONJ
gujaf-38	1	37	social	social	ADJ
gujaf-38	1	38	sciences	science	NOUN
gujaf-38	1	39	,	,	PUNCT
gujaf-38	1	40	federal	federal	ADJ
gujaf-38	1	41	university	university	NOUN
gujaf-38	1	42	gusau	gusau	NOUN
gujaf-38	1	43	,	,	PUNCT
gujaf-38	1	44	zamfara	zamfara	PROPN
gujaf-38	1	45	state	state	PROPN
gujaf-38	1	46	–	–	PUNCT
gujaf-38	1	47	nigeria	nigeria	PROPN
gujaf-38	1	48	gusau	gusau	PROPN
gujaf-38	1	49	journal	journal	PROPN
gujaf-38	1	50	of	of	ADP
gujaf-38	1	51	accounting	accounting	NOUN
gujaf-38	1	52	and	and	CCONJ
gujaf-38	1	53	finance	finance	NOUN
gujaf-38	1	54	,	,	PUNCT
gujaf-38	1	55	vol	vol	NOUN
gujaf-38	1	56	.	.	PUNCT
gujaf-38	2	1	i	i	PRON
gujaf-38	2	2	,	,	PUNCT
gujaf-38	2	3	issue	issue	NOUN
gujaf-38	2	4	2	2	NUM
gujaf-38	2	5	,	,	PUNCT
gujaf-38	2	6	october	october	PROPN
gujaf-38	2	7	,	,	PUNCT
gujaf-38	2	8	2020	2020	NUM
gujaf-38	2	9	1	1	NUM
gujaf-38	2	10	impact	impact	NOUN
gujaf-38	2	11	of	of	ADP
gujaf-38	2	12	audit	audit	NOUN
gujaf-38	2	13	quality	quality	NOUN
gujaf-38	2	14	on	on	ADP
gujaf-38	2	15	earnings	earning	NOUN
gujaf-38	2	16	management	management	NOUN
gujaf-38	2	17	of	of	ADP
gujaf-38	2	18	listed	list	VERB
gujaf-38	2	19	deposit	deposit	NOUN
gujaf-38	2	20	money	money	NOUN
gujaf-38	2	21	banks	bank	NOUN
gujaf-38	2	22	hassan	hassan	PROPN
gujaf-38	2	23	suleiman	suleiman	PROPN
gujaf-38	2	24	ahmadu	ahmadu	PROPN
gujaf-38	2	25	bello	bello	PROPN
gujaf-38	2	26	university	university	PROPN
gujaf-38	2	27	,	,	PUNCT
gujaf-38	2	28	zaria	zaria	PROPN
gujaf-38	2	29	department	department	PROPN
gujaf-38	2	30	of	of	ADP
gujaf-38	2	31	accounting	accounting	PROPN
gujaf-38	2	32	ask4sman@gmail.com	ask4sman@gmail.com	PROPN
gujaf-38	2	33	,	,	PUNCT
gujaf-38	2	34	07030394555	07030394555	NUM
gujaf-38	2	35	taofik	taofik	PROPN
gujaf-38	2	36	ajadi	ajadi	PROPN
gujaf-38	2	37	abdu	abdu	PROPN
gujaf-38	2	38	gusau	gusau	PROPN
gujaf-38	2	39	polytechnic	polytechnic	ADJ
gujaf-38	2	40	,	,	PUNCT
gujaf-38	2	41	talata	talata	NOUN
gujaf-38	2	42	mafara	mafara	NOUN
gujaf-38	2	43	,	,	PUNCT
gujaf-38	2	44	zamfara	zamfara	PROPN
gujaf-38	2	45	state	state	PROPN
gujaf-38	2	46	department	department	PROPN
gujaf-38	2	47	of	of	ADP
gujaf-38	2	48	accountancy	accountancy	NOUN
gujaf-38	2	49	taofikajadi@gmail.com	taofikajadi@gmail.com	PROPN
gujaf-38	2	50	,	,	PUNCT
gujaf-38	2	51	08035941228	08035941228	PROPN
gujaf-38	2	52	mohammed	mohammed	PROPN
gujaf-38	2	53	ola	ola	PROPN
gujaf-38	2	54	maroof	maroof	PROPN
gujaf-38	2	55	federal	federal	PROPN
gujaf-38	2	56	polytechnic	polytechnic	PROPN
gujaf-38	2	57	,	,	PUNCT
gujaf-38	2	58	bali	bali	ADJ
gujaf-38	2	59	,	,	PUNCT
gujaf-38	2	60	taraba	taraba	PROPN
gujaf-38	2	61	state	state	PROPN
gujaf-38	2	62	department	department	PROPN
gujaf-38	2	63	of	of	ADP
gujaf-38	2	64	accountancy	accountancy	NOUN
gujaf-38	2	65	maroofolamohammed8@gmail.com	maroofolamohammed8@gmail.com	PROPN
gujaf-38	2	66	,	,	PUNCT
gujaf-38	2	67	08069264670	08069264670	NUM
gujaf-38	2	68	abstract	abstract	ADV
gujaf-38	2	69	the	the	DET
gujaf-38	2	70	study	study	NOUN
gujaf-38	2	71	examined	examine	VERB
gujaf-38	2	72	the	the	DET
gujaf-38	2	73	impact	impact	NOUN
gujaf-38	2	74	of	of	ADP
gujaf-38	2	75	audit	audit	NOUN
gujaf-38	2	76	quality	quality	NOUN
gujaf-38	2	77	on	on	ADP
gujaf-38	2	78	earnings	earning	NOUN
gujaf-38	2	79	management	management	NOUN
gujaf-38	2	80	of	of	ADP
gujaf-38	2	81	listed	list	VERB
gujaf-38	2	82	deposit	deposit	NOUN
gujaf-38	2	83	money	money	NOUN
gujaf-38	2	84	banks	bank	NOUN
gujaf-38	2	85	in	in	ADP
gujaf-38	2	86	nigeria	nigeria	PROPN
gujaf-38	2	87	for	for	ADP
gujaf-38	2	88	the	the	DET
gujaf-38	2	89	period	period	NOUN
gujaf-38	2	90	of	of	ADP
gujaf-38	2	91	2012	2012	NUM
gujaf-38	2	92	-	-	SYM
gujaf-38	2	93	2019	2019	NUM
gujaf-38	2	94	the	the	DET
gujaf-38	2	95	study	study	NOUN
gujaf-38	2	96	adopted	adopt	VERB
gujaf-38	2	97	correlational	correlational	ADJ
gujaf-38	2	98	research	research	NOUN
gujaf-38	2	99	design	design	NOUN
gujaf-38	2	100	.	.	PUNCT
gujaf-38	3	1	the	the	DET
gujaf-38	3	2	study	study	NOUN
gujaf-38	3	3	used	use	VERB
gujaf-38	3	4	data	datum	NOUN
gujaf-38	3	5	extracted	extract	VERB
gujaf-38	3	6	from	from	ADP
gujaf-38	3	7	annual	annual	ADJ
gujaf-38	3	8	reports	report	NOUN
gujaf-38	3	9	of	of	ADP
gujaf-38	3	10	listed	list	VERB
gujaf-38	3	11	deposit	deposit	NOUN
gujaf-38	3	12	money	money	NOUN
gujaf-38	3	13	banks	bank	NOUN
gujaf-38	3	14	in	in	ADP
gujaf-38	3	15	nigeria	nigeria	PROPN
gujaf-38	3	16	.	.	PUNCT
gujaf-38	4	1	the	the	DET
gujaf-38	4	2	study	study	NOUN
gujaf-38	4	3	was	be	AUX
gujaf-38	4	4	anchored	anchor	VERB
gujaf-38	4	5	on	on	ADP
gujaf-38	4	6	the	the	DET
gujaf-38	4	7	agency	agency	NOUN
gujaf-38	4	8	theory	theory	NOUN
gujaf-38	4	9	to	to	PART
gujaf-38	4	10	establish	establish	VERB
gujaf-38	4	11	conceptual	conceptual	ADJ
gujaf-38	4	12	relationship	relationship	NOUN
gujaf-38	4	13	between	between	ADP
gujaf-38	4	14	the	the	DET
gujaf-38	4	15	variables	variable	NOUN
gujaf-38	4	16	.	.	PUNCT
gujaf-38	5	1	the	the	DET
gujaf-38	5	2	population	population	NOUN
gujaf-38	5	3	of	of	ADP
gujaf-38	5	4	the	the	DET
gujaf-38	5	5	study	study	NOUN
gujaf-38	5	6	comprised	comprise	VERB
gujaf-38	5	7	of	of	ADP
gujaf-38	5	8	the	the	DET
gujaf-38	5	9	14listed	14listed	NUM
gujaf-38	5	10	deposit	deposit	NOUN
gujaf-38	5	11	money	money	NOUN
gujaf-38	5	12	banks	bank	NOUN
gujaf-38	5	13	.	.	PUNCT
gujaf-38	6	1	the	the	DET
gujaf-38	6	2	adjusted	adjusted	ADJ
gujaf-38	6	3	population	population	NOUN
gujaf-38	6	4	was	be	AUX
gujaf-38	6	5	12	12	NUM
gujaf-38	6	6	listed	list	VERB
gujaf-38	6	7	deposit	deposit	NOUN
gujaf-38	6	8	money	money	NOUN
gujaf-38	6	9	banks	bank	NOUN
gujaf-38	6	10	in	in	ADP
gujaf-38	6	11	nigeria	nigeria	PROPN
gujaf-38	6	12	.	.	PUNCT
gujaf-38	7	1	the	the	DET
gujaf-38	7	2	data	datum	NOUN
gujaf-38	7	3	collected	collect	VERB
gujaf-38	7	4	were	be	AUX
gujaf-38	7	5	analyzed	analyze	VERB
gujaf-38	7	6	with	with	ADP
gujaf-38	7	7	the	the	DET
gujaf-38	7	8	aid	aid	NOUN
gujaf-38	7	9	of	of	ADP
gujaf-38	7	10	paneled	paneled	ADJ
gujaf-38	7	11	regression	regression	NOUN
gujaf-38	7	12	.	.	PUNCT
gujaf-38	8	1	the	the	DET
gujaf-38	8	2	findings	finding	NOUN
gujaf-38	8	3	revealed	reveal	VERB
gujaf-38	8	4	that	that	SCONJ
gujaf-38	8	5	there	there	PRON
gujaf-38	8	6	is	be	VERB
gujaf-38	8	7	positive	positive	ADJ
gujaf-38	8	8	and	and	CCONJ
gujaf-38	8	9	significant	significant	ADJ
gujaf-38	8	10	relationship	relationship	NOUN
gujaf-38	8	11	between	between	ADP
gujaf-38	8	12	audit	audit	NOUN
gujaf-38	8	13	industry	industry	NOUN
gujaf-38	8	14	specialization	specialization	NOUN
gujaf-38	8	15	and	and	CCONJ
gujaf-38	8	16	earnings	earning	NOUN
gujaf-38	8	17	management	management	NOUN
gujaf-38	8	18	of	of	ADP
gujaf-38	8	19	listed	list	VERB
gujaf-38	8	20	deposit	deposit	NOUN
gujaf-38	8	21	money	money	NOUN
gujaf-38	8	22	banks	bank	NOUN
gujaf-38	8	23	.	.	PUNCT
gujaf-38	9	1	however	however	ADV
gujaf-38	9	2	,	,	PUNCT
gujaf-38	9	3	audit	audit	NOUN
gujaf-38	9	4	tenure	tenure	NOUN
gujaf-38	9	5	has	have	VERB
gujaf-38	9	6	negative	negative	ADJ
gujaf-38	9	7	and	and	CCONJ
gujaf-38	9	8	significant	significant	ADJ
gujaf-38	9	9	relationship	relationship	NOUN
gujaf-38	9	10	with	with	ADP
gujaf-38	9	11	earnings	earning	NOUN
gujaf-38	9	12	management	management	NOUN
gujaf-38	9	13	of	of	ADP
gujaf-38	9	14	listed	list	VERB
gujaf-38	9	15	deposit	deposit	NOUN
gujaf-38	9	16	money	money	NOUN
gujaf-38	9	17	banks	bank	NOUN
gujaf-38	9	18	.	.	PUNCT
gujaf-38	10	1	based	base	VERB
gujaf-38	10	2	on	on	ADP
gujaf-38	10	3	the	the	DET
gujaf-38	10	4	findings	finding	NOUN
gujaf-38	10	5	,	,	PUNCT
gujaf-38	10	6	the	the	DET
gujaf-38	10	7	study	study	NOUN
gujaf-38	10	8	recommends	recommend	VERB
gujaf-38	10	9	that	that	SCONJ
gujaf-38	10	10	regulatory	regulatory	ADJ
gujaf-38	10	11	authorities	authority	NOUN
gujaf-38	10	12	in	in	ADP
gujaf-38	10	13	nigeria	nigeria	PROPN
gujaf-38	10	14	such	such	ADJ
gujaf-38	10	15	as	as	ADP
gujaf-38	10	16	sec	sec	PROPN
gujaf-38	10	17	should	should	AUX
gujaf-38	10	18	come	come	VERB
gujaf-38	10	19	out	out	ADP
gujaf-38	10	20	with	with	ADP
gujaf-38	10	21	a	a	DET
gujaf-38	10	22	policy	policy	NOUN
gujaf-38	10	23	that	that	PRON
gujaf-38	10	24	encourages	encourage	VERB
gujaf-38	10	25	audit	audit	NOUN
gujaf-38	10	26	firms	firm	NOUN
gujaf-38	10	27	in	in	ADP
gujaf-38	10	28	nigeria	nigeria	PROPN
gujaf-38	10	29	to	to	PART
gujaf-38	10	30	create	create	VERB
gujaf-38	10	31	departments	department	NOUN
gujaf-38	10	32	within	within	ADP
gujaf-38	10	33	their	their	PRON
gujaf-38	10	34	firms	firm	NOUN
gujaf-38	10	35	that	that	PRON
gujaf-38	10	36	specialize	specialize	VERB
gujaf-38	10	37	along	along	ADP
gujaf-38	10	38	industry	industry	NOUN
gujaf-38	10	39	lines	line	NOUN
gujaf-38	10	40	of	of	ADP
gujaf-38	10	41	companies	company	NOUN
gujaf-38	10	42	listed	list	VERB
gujaf-38	10	43	on	on	ADP
gujaf-38	10	44	the	the	DET
gujaf-38	10	45	nigerian	nigerian	ADJ
gujaf-38	10	46	stock	stock	NOUN
gujaf-38	10	47	exchange	exchange	PROPN
gujaf-38	10	48	(	(	PUNCT
gujaf-38	10	49	nse)and	nse)and	PROPN
gujaf-38	10	50	that	that	DET
gujaf-38	10	51	auditor	auditor	NOUN
gujaf-38	10	52	tenure	tenure	NOUN
gujaf-38	10	53	of	of	ADP
gujaf-38	10	54	three	three	NUM
gujaf-38	10	55	years	year	NOUN
gujaf-38	10	56	and	and	CCONJ
gujaf-38	10	57	above	above	ADV
gujaf-38	10	58	for	for	ADP
gujaf-38	10	59	external	external	ADJ
gujaf-38	10	60	auditors	auditor	NOUN
gujaf-38	10	61	of	of	ADP
gujaf-38	10	62	public	public	ADJ
gujaf-38	10	63	companies	company	NOUN
gujaf-38	10	64	in	in	ADP
gujaf-38	10	65	nigeria	nigeria	PROPN
gujaf-38	10	66	.	.	PUNCT
gujaf-38	11	1	this	this	PRON
gujaf-38	11	2	reinforces	reinforce	VERB
gujaf-38	11	3	sec	sec	PROPN
gujaf-38	11	4	(	(	PUNCT
gujaf-38	11	5	2014	2014	NUM
gujaf-38	11	6	)	)	PUNCT
gujaf-38	11	7	code	code	NOUN
gujaf-38	11	8	of	of	ADP
gujaf-38	11	9	corporate	corporate	ADJ
gujaf-38	11	10	governance	governance	NOUN
gujaf-38	11	11	which	which	PRON
gujaf-38	11	12	states	state	VERB
gujaf-38	11	13	that	that	SCONJ
gujaf-38	11	14	nigerian	nigerian	ADJ
gujaf-38	11	15	public	public	ADJ
gujaf-38	11	16	companies	company	NOUN
gujaf-38	11	17	can	can	AUX
gujaf-38	11	18	retain	retain	VERB
gujaf-38	11	19	external	external	ADJ
gujaf-38	11	20	auditors	auditor	NOUN
gujaf-38	11	21	for	for	ADP
gujaf-38	11	22	a	a	DET
gujaf-38	11	23	period	period	NOUN
gujaf-38	11	24	of	of	ADP
gujaf-38	11	25	ten	ten	NUM
gujaf-38	11	26	years	year	NOUN
gujaf-38	11	27	consecutively	consecutively	ADV
gujaf-38	11	28	,	,	PUNCT
gujaf-38	11	29	while	while	SCONJ
gujaf-38	11	30	disengaged	disengaged	ADJ
gujaf-38	11	31	auditors	auditor	NOUN
gujaf-38	11	32	can	can	AUX
gujaf-38	11	33	only	only	ADV
gujaf-38	11	34	be	be	AUX
gujaf-38	11	35	reappointed	reappointe	VERB
gujaf-38	11	36	after	after	ADP
gujaf-38	11	37	a	a	DET
gujaf-38	11	38	period	period	NOUN
gujaf-38	11	39	of	of	ADP
gujaf-38	11	40	seven	seven	NUM
gujaf-38	11	41	years	year	NOUN
gujaf-38	11	42	.	.	PUNCT
gujaf-38	12	1	keywords	keyword	NOUN
gujaf-38	12	2	:	:	PUNCT
gujaf-38	12	3	earnings	earning	NOUN
gujaf-38	12	4	management	management	NOUN
gujaf-38	12	5	,	,	PUNCT
gujaf-38	12	6	audit	audit	NOUN
gujaf-38	12	7	firm	firm	ADJ
gujaf-38	12	8	size	size	NOUN
gujaf-38	12	9	,	,	PUNCT
gujaf-38	12	10	audit	audit	NOUN
gujaf-38	12	11	industry	industry	NOUN
gujaf-38	12	12	specialization	specialization	NOUN
gujaf-38	12	13	and	and	CCONJ
gujaf-38	12	14	audit	audit	NOUN
gujaf-38	12	15	tenure	tenure	NOUN
gujaf-38	12	16	.	.	PUNCT
gujaf-38	13	1	mailto:ask4sman@gmail.com	mailto:ask4sman@gmail.com	X
gujaf-38	13	2	mailto:taofikajadi@gmail.com	mailto:taofikajadi@gmail.com	X
gujaf-38	13	3	mailto:maroofolamohammed8@gmail.com	mailto:maroofolamohammed8@gmail.com	X
gujaf-38	13	4	gusau	gusau	PROPN
gujaf-38	13	5	journal	journal	PROPN
gujaf-38	13	6	of	of	ADP
gujaf-38	13	7	accounting	accounting	NOUN
gujaf-38	13	8	and	and	CCONJ
gujaf-38	13	9	finance	finance	NOUN
gujaf-38	13	10	,	,	PUNCT
gujaf-38	13	11	vol	vol	NOUN
gujaf-38	13	12	.	.	PUNCT
gujaf-38	14	1	i	i	PRON
gujaf-38	14	2	,	,	PUNCT
gujaf-38	14	3	issue	issue	NOUN
gujaf-38	14	4	2	2	NUM
gujaf-38	14	5	,	,	PUNCT
gujaf-38	14	6	october	october	PROPN
gujaf-38	14	7	,	,	PUNCT
gujaf-38	14	8	2020	2020	NUM
gujaf-38	14	9	2	2	NUM
gujaf-38	14	10	1	1	NUM
gujaf-38	14	11	.	.	PUNCT
gujaf-38	14	12	introduction	introduction	NOUN
gujaf-38	14	13	in	in	ADP
gujaf-38	14	14	recent	recent	ADJ
gujaf-38	14	15	years	year	NOUN
gujaf-38	14	16	,	,	PUNCT
gujaf-38	14	17	profit	profit	NOUN
gujaf-38	14	18	control	control	NOUN
gujaf-38	14	19	activities	activity	NOUN
gujaf-38	14	20	within	within	ADP
gujaf-38	14	21	the	the	DET
gujaf-38	14	22	nigerian	nigerian	ADJ
gujaf-38	14	23	banking	banking	NOUN
gujaf-38	14	24	industry	industry	NOUN
gujaf-38	14	25	have	have	AUX
gujaf-38	14	26	been	be	AUX
gujaf-38	14	27	intensified	intensify	VERB
gujaf-38	14	28	to	to	PART
gujaf-38	14	29	attract	attract	VERB
gujaf-38	14	30	hapless	hapless	ADJ
gujaf-38	14	31	creditors	creditor	NOUN
gujaf-38	14	32	or	or	CCONJ
gujaf-38	14	33	to	to	PART
gujaf-38	14	34	acquire	acquire	VERB
gujaf-38	14	35	undue	undue	ADJ
gujaf-38	14	36	rewards	reward	NOUN
gujaf-38	14	37	on	on	ADP
gujaf-38	14	38	an	an	DET
gujaf-38	14	39	accounting	accounting	NOUN
gujaf-38	14	40	basis	basis	NOUN
gujaf-38	14	41	by	by	ADP
gujaf-38	14	42	implementing	implement	VERB
gujaf-38	14	43	an	an	DET
gujaf-38	14	44	unrealistic	unrealistic	ADJ
gujaf-38	14	45	scenario	scenario	NOUN
gujaf-38	14	46	of	of	ADP
gujaf-38	14	47	manipulation	manipulation	NOUN
gujaf-38	14	48	in	in	ADP
gujaf-38	14	49	financial	financial	ADJ
gujaf-38	14	50	transactions	transaction	NOUN
gujaf-38	14	51	.	.	PUNCT
gujaf-38	15	1	banking	banking	NOUN
gujaf-38	15	2	.	.	PUNCT
gujaf-38	16	1	these	these	DET
gujaf-38	16	2	days	day	NOUN
gujaf-38	16	3	,	,	PUNCT
gujaf-38	16	4	nigerian	nigerian	ADJ
gujaf-38	16	5	banks	bank	NOUN
gujaf-38	16	6	have	have	AUX
gujaf-38	16	7	witnessed	witness	VERB
gujaf-38	16	8	systematic	systematic	ADJ
gujaf-38	16	9	economic	economic	ADJ
gujaf-38	16	10	irregularities	irregularity	NOUN
gujaf-38	16	11	that	that	PRON
gujaf-38	16	12	have	have	AUX
gujaf-38	16	13	contributed	contribute	VERB
gujaf-38	16	14	to	to	ADP
gujaf-38	16	15	the	the	DET
gujaf-38	16	16	financial	financial	ADJ
gujaf-38	16	17	disaster	disaster	NOUN
gujaf-38	16	18	of	of	ADP
gujaf-38	16	19	many	many	ADJ
gujaf-38	16	20	banks	bank	NOUN
gujaf-38	16	21	,	,	PUNCT
gujaf-38	16	22	and	and	CCONJ
gujaf-38	16	23	acquisitions	acquisition	NOUN
gujaf-38	16	24	and	and	CCONJ
gujaf-38	16	25	mergers	merger	NOUN
gujaf-38	16	26	have	have	AUX
gujaf-38	16	27	marked	mark	VERB
gujaf-38	16	28	a	a	DET
gujaf-38	16	29	milestone	milestone	NOUN
gujaf-38	16	30	in	in	ADP
gujaf-38	16	31	the	the	DET
gujaf-38	16	32	history	history	NOUN
gujaf-38	16	33	of	of	ADP
gujaf-38	16	34	the	the	DET
gujaf-38	16	35	economic	economic	ADJ
gujaf-38	16	36	services	service	NOUN
gujaf-38	16	37	industry	industry	NOUN
gujaf-38	16	38	within	within	ADP
gujaf-38	16	39	the	the	DET
gujaf-38	16	40	country	country	NOUN
gujaf-38	16	41	(	(	PUNCT
gujaf-38	16	42	saleh	saleh	NOUN
gujaf-38	16	43	,	,	PUNCT
gujaf-38	16	44	2017	2017	NUM
gujaf-38	16	45	)	)	PUNCT
gujaf-38	16	46	.	.	PUNCT
gujaf-38	17	1	additionally	additionally	ADV
gujaf-38	17	2	,	,	PUNCT
gujaf-38	17	3	nigerian	nigerian	ADJ
gujaf-38	17	4	commercial	commercial	ADJ
gujaf-38	17	5	banks	bank	NOUN
gujaf-38	17	6	are	be	AUX
gujaf-38	17	7	guilty	guilty	ADJ
gujaf-38	17	8	of	of	ADP
gujaf-38	17	9	intentionally	intentionally	ADV
gujaf-38	17	10	selling	sell	VERB
gujaf-38	17	11	off	off	ADP
gujaf-38	17	12	unethical	unethical	ADJ
gujaf-38	17	13	company	company	NOUN
gujaf-38	17	14	behavior	behavior	NOUN
gujaf-38	17	15	and	and	CCONJ
gujaf-38	17	16	shady	shady	ADJ
gujaf-38	17	17	business	business	NOUN
gujaf-38	17	18	practices	practice	NOUN
gujaf-38	17	19	.	.	PUNCT
gujaf-38	18	1	certainly	certainly	ADV
gujaf-38	18	2	,	,	PUNCT
gujaf-38	18	3	the	the	DET
gujaf-38	18	4	terrifying	terrifying	ADJ
gujaf-38	18	5	scale	scale	NOUN
gujaf-38	18	6	of	of	ADP
gujaf-38	18	7	these	these	DET
gujaf-38	18	8	malpractices	malpractice	NOUN
gujaf-38	18	9	is	be	AUX
gujaf-38	18	10	an	an	DET
gujaf-38	18	11	indictment	indictment	NOUN
gujaf-38	18	12	against	against	ADP
gujaf-38	18	13	some	some	PRON
gujaf-38	18	14	of	of	ADP
gujaf-38	18	15	the	the	DET
gujaf-38	18	16	commercial	commercial	ADJ
gujaf-38	18	17	banks	bank	NOUN
gujaf-38	18	18	for	for	ADP
gujaf-38	18	19	failing	fail	VERB
gujaf-38	18	20	to	to	PART
gujaf-38	18	21	adjust	adjust	VERB
gujaf-38	18	22	their	their	PRON
gujaf-38	18	23	internal	internal	ADJ
gujaf-38	18	24	manipulation	manipulation	NOUN
gujaf-38	18	25	device	device	NOUN
gujaf-38	18	26	and	and	CCONJ
gujaf-38	18	27	for	for	ADP
gujaf-38	18	28	circumventing	circumvent	VERB
gujaf-38	18	29	their	their	PRON
gujaf-38	18	30	ethics	ethic	NOUN
gujaf-38	18	31	,	,	PUNCT
gujaf-38	18	32	mainly	mainly	ADV
gujaf-38	18	33	in	in	ADP
gujaf-38	18	34	conflict	conflict	NOUN
gujaf-38	18	35	of	of	ADP
gujaf-38	18	36	interest	interest	NOUN
gujaf-38	18	37	and	and	CCONJ
gujaf-38	18	38	handling	handling	NOUN
gujaf-38	18	39	of	of	ADP
gujaf-38	18	40	exclusive	exclusive	ADJ
gujaf-38	18	41	records	record	NOUN
gujaf-38	18	42	.	.	PUNCT
gujaf-38	19	1	unfortunately	unfortunately	ADV
gujaf-38	19	2	,	,	PUNCT
gujaf-38	19	3	the	the	DET
gujaf-38	19	4	imperative	imperative	ADJ
gujaf-38	19	5	bank	bank	PROPN
gujaf-38	19	6	of	of	ADP
gujaf-38	19	7	nigeria	nigeria	PROPN
gujaf-38	19	8	(	(	PUNCT
gujaf-38	19	9	cbn	cbn	PROPN
gujaf-38	19	10	)	)	PUNCT
gujaf-38	19	11	is	be	AUX
gujaf-38	19	12	not	not	PART
gujaf-38	19	13	doing	do	VERB
gujaf-38	19	14	enough	enough	NOUN
gujaf-38	19	15	to	to	PART
gujaf-38	19	16	curb	curb	VERB
gujaf-38	19	17	these	these	DET
gujaf-38	19	18	malpractices	malpractice	NOUN
gujaf-38	19	19	(	(	PUNCT
gujaf-38	19	20	thisday	thisday	NOUN
gujaf-38	19	21	,	,	PUNCT
gujaf-38	19	22	2018	2018	NUM
gujaf-38	19	23	)	)	PUNCT
gujaf-38	19	24	.	.	PUNCT
gujaf-38	20	1	in	in	ADP
gujaf-38	20	2	addition	addition	NOUN
gujaf-38	20	3	,	,	PUNCT
gujaf-38	20	4	the	the	DET
gujaf-38	20	5	cases	case	NOUN
gujaf-38	20	6	of	of	ADP
gujaf-38	20	7	fraud	fraud	NOUN
gujaf-38	20	8	and	and	CCONJ
gujaf-38	20	9	counterfeiting	counterfeiting	NOUN
gujaf-38	20	10	registered	register	VERB
gujaf-38	20	11	through	through	ADP
gujaf-38	20	12	the	the	DET
gujaf-38	20	13	cash	cash	NOUN
gujaf-38	20	14	deposit	deposit	NOUN
gujaf-38	20	15	banks	bank	NOUN
gujaf-38	20	16	(	(	PUNCT
gujaf-38	20	17	dmb	dmb	PROPN
gujaf-38	20	18	)	)	PUNCT
gujaf-38	20	19	amounted	amount	VERB
gujaf-38	20	20	to	to	ADP
gujaf-38	20	21	25,029	25,029	NUM
gujaf-38	20	22	at	at	ADP
gujaf-38	20	23	the	the	DET
gujaf-38	20	24	end	end	NOUN
gujaf-38	20	25	of	of	ADP
gujaf-38	20	26	december	december	PROPN
gujaf-38	20	27	2018	2018	NUM
gujaf-38	20	28	,	,	PUNCT
gujaf-38	20	29	from	from	ADP
gujaf-38	20	30	20,774	20,774	NUM
gujaf-38	20	31	cases	case	NOUN
gujaf-38	20	32	at	at	ADP
gujaf-38	20	33	the	the	DET
gujaf-38	20	34	end	end	NOUN
gujaf-38	20	35	of	of	ADP
gujaf-38	20	36	june	june	PROPN
gujaf-38	20	37	2018	2018	NUM
gujaf-38	20	38	.	.	PUNCT
gujaf-38	21	1	in	in	ADP
gujaf-38	21	2	terms	term	NOUN
gujaf-38	21	3	of	of	ADP
gujaf-38	21	4	the	the	DET
gujaf-38	21	5	amount	amount	NOUN
gujaf-38	21	6	involved	involve	VERB
gujaf-38	21	7	,	,	PUNCT
gujaf-38	21	8	the	the	DET
gujaf-38	21	9	sum	sum	NOUN
gujaf-38	21	10	of	of	ADP
gujaf-38	21	11	n18.94	n18.94	PROPN
gujaf-38	21	12	billion	billion	NUM
gujaf-38	21	13	was	be	AUX
gujaf-38	21	14	recorded	record	VERB
gujaf-38	21	15	as	as	ADP
gujaf-38	21	16	fraud	fraud	NOUN
gujaf-38	21	17	and	and	CCONJ
gujaf-38	21	18	counterfeiting	counterfeit	VERB
gujaf-38	21	19	cases	case	NOUN
gujaf-38	21	20	in	in	ADP
gujaf-38	21	21	2018	2018	NUM
gujaf-38	21	22	12	12	NUM
gujaf-38	21	23	full	full	ADJ
gujaf-38	21	24	months	month	NOUN
gujaf-38	21	25	,	,	PUNCT
gujaf-38	21	26	with	with	ADP
gujaf-38	21	27	actual	actual	ADJ
gujaf-38	21	28	losses	loss	NOUN
gujaf-38	21	29	forecasted	forecast	VERB
gujaf-38	21	30	at	at	ADP
gujaf-38	21	31	n2.21	n2.21	PROPN
gujaf-38	21	32	billion	billion	PROPN
gujaf-38	21	33	.	.	PUNCT
gujaf-38	22	1	this	this	DET
gujaf-38	22	2	event	event	NOUN
gujaf-38	22	3	is	be	AUX
gujaf-38	22	4	an	an	DET
gujaf-38	22	5	indication	indication	NOUN
gujaf-38	22	6	that	that	SCONJ
gujaf-38	22	7	revenue	revenue	NOUN
gujaf-38	22	8	management	management	NOUN
gujaf-38	22	9	danger	danger	NOUN
gujaf-38	22	10	lurks	lurk	VERB
gujaf-38	22	11	.	.	PUNCT
gujaf-38	23	1	the	the	DET
gujaf-38	23	2	implication	implication	NOUN
gujaf-38	23	3	of	of	ADP
gujaf-38	23	4	that	that	PRON
gujaf-38	23	5	is	be	AUX
gujaf-38	23	6	that	that	SCONJ
gujaf-38	23	7	there	there	PRON
gujaf-38	23	8	may	may	AUX
gujaf-38	23	9	be	be	AUX
gujaf-38	23	10	a	a	DET
gujaf-38	23	11	continual	continual	ADJ
gujaf-38	23	12	rise	rise	NOUN
gujaf-38	23	13	of	of	ADP
gujaf-38	23	14	doubts	doubt	NOUN
gujaf-38	23	15	in	in	ADP
gujaf-38	23	16	the	the	DET
gujaf-38	23	17	minds	mind	NOUN
gujaf-38	23	18	of	of	ADP
gujaf-38	23	19	traders	trader	NOUN
gujaf-38	23	20	,	,	PUNCT
gujaf-38	23	21	shareholders	shareholder	NOUN
gujaf-38	23	22	,	,	PUNCT
gujaf-38	23	23	and	and	CCONJ
gujaf-38	23	24	other	other	ADJ
gujaf-38	23	25	stakeholders	stakeholder	NOUN
gujaf-38	23	26	about	about	ADP
gujaf-38	23	27	the	the	DET
gujaf-38	23	28	reliability	reliability	NOUN
gujaf-38	23	29	of	of	ADP
gujaf-38	23	30	corporate	corporate	ADJ
gujaf-38	23	31	monetary	monetary	ADJ
gujaf-38	23	32	reporting	reporting	NOUN
gujaf-38	23	33	in	in	ADP
gujaf-38	23	34	nigeria	nigeria	PROPN
gujaf-38	23	35	.	.	PUNCT
gujaf-38	24	1	while	while	SCONJ
gujaf-38	24	2	a	a	DET
gujaf-38	24	3	management	management	NOUN
gujaf-38	24	4	fails	fail	VERB
gujaf-38	24	5	to	to	PART
gujaf-38	24	6	achieve	achieve	VERB
gujaf-38	24	7	its	its	PRON
gujaf-38	24	8	financial	financial	ADJ
gujaf-38	24	9	goals	goal	NOUN
gujaf-38	24	10	,	,	PUNCT
gujaf-38	24	11	this	this	PRON
gujaf-38	24	12	could	could	AUX
gujaf-38	24	13	be	be	AUX
gujaf-38	24	14	a	a	DET
gujaf-38	24	15	personal	personal	ADJ
gujaf-38	24	16	effect	effect	NOUN
gujaf-38	24	17	for	for	ADP
gujaf-38	24	18	them	they	PRON
gujaf-38	24	19	due	due	ADP
gujaf-38	24	20	to	to	ADP
gujaf-38	24	21	the	the	DET
gujaf-38	24	22	fact	fact	NOUN
gujaf-38	24	23	that	that	SCONJ
gujaf-38	24	24	,	,	PUNCT
gujaf-38	24	25	in	in	ADP
gujaf-38	24	26	general	general	ADJ
gujaf-38	24	27	,	,	PUNCT
gujaf-38	24	28	a	a	DET
gujaf-38	24	29	company	company	NOUN
gujaf-38	24	30	will	will	AUX
gujaf-38	24	31	reward	reward	VERB
gujaf-38	24	32	its	its	PRON
gujaf-38	24	33	management	management	NOUN
gujaf-38	24	34	with	with	ADP
gujaf-38	24	35	the	the	DET
gujaf-38	24	36	help	help	NOUN
gujaf-38	24	37	of	of	ADP
gujaf-38	24	38	the	the	DET
gujaf-38	24	39	use	use	NOUN
gujaf-38	24	40	of	of	ADP
gujaf-38	24	41	the	the	DET
gujaf-38	24	42	monetary	monetary	ADJ
gujaf-38	24	43	reward	reward	NOUN
gujaf-38	24	44	device	device	NOUN
gujaf-38	24	45	(	(	PUNCT
gujaf-38	24	46	stringer	stringer	NOUN
gujaf-38	24	47	,	,	PUNCT
gujaf-38	24	48	didham	didham	PROPN
gujaf-38	24	49	and	and	CCONJ
gujaf-38	24	50	theivananthampillai	theivananthampillai	NOUN
gujaf-38	24	51	,	,	PUNCT
gujaf-38	24	52	2011	2011	NUM
gujaf-38	24	53	)	)	PUNCT
gujaf-38	24	54	.	.	PUNCT
gujaf-38	25	1	consequently	consequently	ADV
gujaf-38	25	2	,	,	PUNCT
gujaf-38	25	3	earlier	early	ADJ
gujaf-38	25	4	researchers	researcher	NOUN
gujaf-38	25	5	such	such	ADJ
gujaf-38	25	6	as	as	ADP
gujaf-38	25	7	beatty	beatty	PROPN
gujaf-38	25	8	,	,	PUNCT
gujaf-38	25	9	chamberlain	chamberlain	PROPN
gujaf-38	25	10	,	,	PUNCT
gujaf-38	25	11	and	and	CCONJ
gujaf-38	25	12	magliolo	magliolo	NOUN
gujaf-38	25	13	(	(	PUNCT
gujaf-38	25	14	1995	1995	NUM
gujaf-38	25	15	)	)	PUNCT
gujaf-38	25	16	have	have	AUX
gujaf-38	25	17	shown	show	VERB
gujaf-38	25	18	that	that	SCONJ
gujaf-38	25	19	the	the	DET
gujaf-38	25	20	provision	provision	NOUN
gujaf-38	25	21	for	for	ADP
gujaf-38	25	22	credit	credit	NOUN
gujaf-38	25	23	losses	loss	NOUN
gujaf-38	25	24	is	be	AUX
gujaf-38	25	25	one	one	NUM
gujaf-38	25	26	of	of	ADP
gujaf-38	25	27	the	the	DET
gujaf-38	25	28	components	component	NOUN
gujaf-38	25	29	of	of	ADP
gujaf-38	25	30	banks	bank	NOUN
gujaf-38	25	31	'	'	PART
gujaf-38	25	32	earnings	earning	NOUN
gujaf-38	25	33	subject	subject	NOUN
gujaf-38	25	34	to	to	ADP
gujaf-38	25	35	manipulation	manipulation	NOUN
gujaf-38	25	36	.	.	PUNCT
gujaf-38	26	1	a	a	DET
gujaf-38	26	2	provision	provision	NOUN
gujaf-38	26	3	for	for	ADP
gujaf-38	26	4	bad	bad	ADJ
gujaf-38	26	5	loans	loan	NOUN
gujaf-38	26	6	is	be	AUX
gujaf-38	26	7	an	an	DET
gujaf-38	26	8	expense	expense	NOUN
gujaf-38	26	9	item	item	NOUN
gujaf-38	26	10	that	that	PRON
gujaf-38	26	11	appears	appear	VERB
gujaf-38	26	12	in	in	ADP
gujaf-38	26	13	the	the	DET
gujaf-38	26	14	income	income	NOUN
gujaf-38	26	15	statement	statement	NOUN
gujaf-38	26	16	and	and	CCONJ
gujaf-38	26	17	that	that	PRON
gujaf-38	26	18	reflects	reflect	VERB
gujaf-38	26	19	the	the	DET
gujaf-38	26	20	current	current	ADJ
gujaf-38	26	21	period	period	NOUN
gujaf-38	26	22	of	of	ADP
gujaf-38	26	23	management	management	NOUN
gujaf-38	26	24	's	's	PART
gujaf-38	26	25	evaluation	evaluation	NOUN
gujaf-38	26	26	of	of	ADP
gujaf-38	26	27	the	the	DET
gujaf-38	26	28	level	level	NOUN
gujaf-38	26	29	of	of	ADP
gujaf-38	26	30	future	future	ADJ
gujaf-38	26	31	credit	credit	NOUN
gujaf-38	26	32	losses	loss	NOUN
gujaf-38	26	33	.	.	PUNCT
gujaf-38	27	1	based	base	VERB
gujaf-38	27	2	on	on	ADP
gujaf-38	27	3	the	the	DET
gujaf-38	27	4	recognized	recognize	VERB
gujaf-38	27	5	risk	risk	NOUN
gujaf-38	27	6	of	of	ADP
gujaf-38	27	7	default	default	NOUN
gujaf-38	27	8	on	on	ADP
gujaf-38	27	9	certain	certain	ADJ
gujaf-38	27	10	credit	credit	NOUN
gujaf-38	27	11	lines	line	NOUN
gujaf-38	27	12	,	,	PUNCT
gujaf-38	27	13	specific	specific	ADJ
gujaf-38	27	14	provisions	provision	NOUN
gujaf-38	27	15	were	be	AUX
gujaf-38	27	16	made	make	VERB
gujaf-38	27	17	while	while	SCONJ
gujaf-38	27	18	general	general	ADJ
gujaf-38	27	19	provisions	provision	NOUN
gujaf-38	27	20	were	be	AUX
gujaf-38	27	21	made	make	VERB
gujaf-38	27	22	based	base	VERB
gujaf-38	27	23	on	on	ADP
gujaf-38	27	24	the	the	DET
gujaf-38	27	25	recognition	recognition	NOUN
gujaf-38	27	26	of	of	ADP
gujaf-38	27	27	the	the	DET
gujaf-38	27	28	fact	fact	NOUN
gujaf-38	27	29	that	that	SCONJ
gujaf-38	27	30	the	the	DET
gujaf-38	27	31	performance	performance	NOUN
gujaf-38	27	32	of	of	ADP
gujaf-38	27	33	the	the	DET
gujaf-38	27	34	credit	credit	NOUN
gujaf-38	27	35	line	line	NOUN
gujaf-38	27	36	takes	take	VERB
gujaf-38	27	37	into	into	ADP
gujaf-38	27	38	account	account	NOUN
gujaf-38	27	39	some	some	DET
gujaf-38	27	40	risks	risk	NOUN
gujaf-38	27	41	of	of	ADP
gujaf-38	27	42	loss	loss	NOUN
gujaf-38	27	43	due	due	ADJ
gujaf-38	27	44	to	to	ADP
gujaf-38	27	45	small	small	ADJ
gujaf-38	27	46	let	let	VERB
gujaf-38	27	47	them	they	PRON
gujaf-38	27	48	be	be	AUX
gujaf-38	27	49	(	(	PUNCT
gujaf-38	27	50	cbn	cbn	PROPN
gujaf-38	27	51	,	,	PUNCT
gujaf-38	27	52	2010	2010	NUM
gujaf-38	27	53	)	)	PUNCT
gujaf-38	27	54	.	.	PUNCT
gujaf-38	28	1	gusau	gusau	PROPN
gujaf-38	28	2	journal	journal	PROPN
gujaf-38	28	3	of	of	ADP
gujaf-38	28	4	accounting	accounting	NOUN
gujaf-38	28	5	and	and	CCONJ
gujaf-38	28	6	finance	finance	NOUN
gujaf-38	28	7	,	,	PUNCT
gujaf-38	28	8	vol	vol	NOUN
gujaf-38	28	9	.	.	PUNCT
gujaf-38	29	1	i	i	PRON
gujaf-38	29	2	,	,	PUNCT
gujaf-38	29	3	issue	issue	NOUN
gujaf-38	29	4	2	2	NUM
gujaf-38	29	5	,	,	PUNCT
gujaf-38	29	6	october	october	PROPN
gujaf-38	29	7	,	,	PUNCT
gujaf-38	29	8	2020	2020	NUM
gujaf-38	29	9	3	3	NUM
gujaf-38	29	10	at	at	ADP
gujaf-38	29	11	any	any	DET
gujaf-38	29	12	level	level	NOUN
gujaf-38	29	13	within	within	ADP
gujaf-38	29	14	an	an	DET
gujaf-38	29	15	entity	entity	NOUN
gujaf-38	29	16	,	,	PUNCT
gujaf-38	29	17	financial	financial	ADJ
gujaf-38	29	18	incentives	incentive	NOUN
gujaf-38	29	19	are	be	AUX
gujaf-38	29	20	based	base	VERB
gujaf-38	29	21	directly	directly	ADV
gujaf-38	29	22	or	or	CCONJ
gujaf-38	29	23	indirectly	indirectly	ADV
gujaf-38	29	24	on	on	ADP
gujaf-38	29	25	accounting	accounting	NOUN
gujaf-38	29	26	results	result	NOUN
gujaf-38	29	27	.	.	PUNCT
gujaf-38	30	1	at	at	ADP
gujaf-38	30	2	some	some	DET
gujaf-38	30	3	point	point	NOUN
gujaf-38	30	4	,	,	PUNCT
gujaf-38	30	5	the	the	DET
gujaf-38	30	6	motivation	motivation	NOUN
gujaf-38	30	7	to	to	PART
gujaf-38	30	8	increase	increase	VERB
gujaf-38	30	9	personal	personal	ADJ
gujaf-38	30	10	profit	profit	NOUN
gujaf-38	30	11	may	may	AUX
gujaf-38	30	12	become	become	VERB
gujaf-38	30	13	a	a	DET
gujaf-38	30	14	priority	priority	NOUN
gujaf-38	30	15	for	for	SCONJ
gujaf-38	30	16	management	management	NOUN
gujaf-38	30	17	to	to	PART
gujaf-38	30	18	manage	manage	VERB
gujaf-38	30	19	profits	profit	NOUN
gujaf-38	30	20	(	(	PUNCT
gujaf-38	30	21	othman	othman	NOUN
gujaf-38	30	22	&	&	CCONJ
gujaf-38	30	23	zeghal	zeghal	NOUN
gujaf-38	30	24	,	,	PUNCT
gujaf-38	30	25	2006	2006	NUM
gujaf-38	30	26	)	)	PUNCT
gujaf-38	30	27	.	.	PUNCT
gujaf-38	31	1	profit	profit	NOUN
gujaf-38	31	2	management	management	NOUN
gujaf-38	31	3	has	have	AUX
gujaf-38	31	4	been	be	AUX
gujaf-38	31	5	a	a	DET
gujaf-38	31	6	concern	concern	NOUN
gujaf-38	31	7	of	of	ADP
gujaf-38	31	8	regulators	regulator	NOUN
gujaf-38	31	9	and	and	CCONJ
gujaf-38	31	10	professionals	professional	NOUN
gujaf-38	31	11	because	because	SCONJ
gujaf-38	31	12	it	it	PRON
gujaf-38	31	13	erodes	erode	VERB
gujaf-38	31	14	the	the	DET
gujaf-38	31	15	quality	quality	NOUN
gujaf-38	31	16	of	of	ADP
gujaf-38	31	17	financial	financial	ADJ
gujaf-38	31	18	reporting	reporting	NOUN
gujaf-38	31	19	and	and	CCONJ
gujaf-38	31	20	misleads	mislead	VERB
gujaf-38	31	21	users	user	NOUN
gujaf-38	31	22	of	of	ADP
gujaf-38	31	23	financial	financial	ADJ
gujaf-38	31	24	statements	statement	NOUN
gujaf-38	31	25	by	by	ADP
gujaf-38	31	26	providing	provide	VERB
gujaf-38	31	27	them	they	PRON
gujaf-38	31	28	with	with	ADP
gujaf-38	31	29	false	false	ADJ
gujaf-38	31	30	information	information	NOUN
gujaf-38	31	31	about	about	ADP
gujaf-38	31	32	the	the	DET
gujaf-38	31	33	true	true	ADJ
gujaf-38	31	34	operating	operating	NOUN
gujaf-38	31	35	performance	performance	NOUN
gujaf-38	31	36	of	of	ADP
gujaf-38	31	37	a	a	DET
gujaf-38	31	38	company	company	NOUN
gujaf-38	31	39	(	(	PUNCT
gujaf-38	31	40	chen	chen	PROPN
gujaf-38	31	41	,	,	PUNCT
gujaf-38	31	42	elder	elder	NOUN
gujaf-38	31	43	&	&	CCONJ
gujaf-38	31	44	hsieh	hsieh	PROPN
gujaf-38	31	45	,	,	PUNCT
gujaf-38	31	46	2007	2007	NUM
gujaf-38	31	47	)	)	PUNCT
gujaf-38	31	48	.	.	PUNCT
gujaf-38	32	1	the	the	DET
gujaf-38	32	2	literature	literature	NOUN
gujaf-38	32	3	indicates	indicate	VERB
gujaf-38	32	4	that	that	SCONJ
gujaf-38	32	5	audit	audit	NOUN
gujaf-38	32	6	quality	quality	NOUN
gujaf-38	32	7	is	be	AUX
gujaf-38	32	8	one	one	NUM
gujaf-38	32	9	of	of	ADP
gujaf-38	32	10	the	the	DET
gujaf-38	32	11	effective	effective	ADJ
gujaf-38	32	12	mechanisms	mechanism	NOUN
gujaf-38	32	13	to	to	PART
gujaf-38	32	14	control	control	VERB
gujaf-38	32	15	managerial	managerial	ADJ
gujaf-38	32	16	opportunism	opportunism	NOUN
gujaf-38	32	17	.	.	PUNCT
gujaf-38	33	1	the	the	DET
gujaf-38	33	2	accuracy	accuracy	NOUN
gujaf-38	33	3	of	of	ADP
gujaf-38	33	4	the	the	DET
gujaf-38	33	5	audit	audit	NOUN
gujaf-38	33	6	is	be	AUX
gujaf-38	33	7	synonymous	synonymous	ADJ
gujaf-38	33	8	with	with	ADP
gujaf-38	33	9	the	the	DET
gujaf-38	33	10	mutual	mutual	ADJ
gujaf-38	33	11	ability	ability	NOUN
gujaf-38	33	12	to	to	PART
gujaf-38	33	13	find	find	VERB
gujaf-38	33	14	a	a	DET
gujaf-38	33	15	designated	designate	VERB
gujaf-38	33	16	auditor	auditor	NOUN
gujaf-38	33	17	and	and	CCONJ
gujaf-38	33	18	document	document	NOUN
gujaf-38	33	19	a	a	DET
gujaf-38	33	20	gaap	gaap	NOUN
gujaf-38	33	21	violation	violation	NOUN
gujaf-38	33	22	in	in	ADP
gujaf-38	33	23	the	the	DET
gujaf-38	33	24	company	company	NOUN
gujaf-38	33	25	's	's	PART
gujaf-38	33	26	accounting	accounting	NOUN
gujaf-38	33	27	framework	framework	NOUN
gujaf-38	33	28	.	.	PUNCT
gujaf-38	34	1	as	as	ADP
gujaf-38	34	2	a	a	DET
gujaf-38	34	3	result	result	NOUN
gujaf-38	34	4	,	,	PUNCT
gujaf-38	34	5	company	company	NOUN
gujaf-38	34	6	regulations	regulation	NOUN
gujaf-38	34	7	in	in	ADP
gujaf-38	34	8	various	various	ADJ
gujaf-38	34	9	countries	country	NOUN
gujaf-38	34	10	around	around	ADP
gujaf-38	34	11	the	the	DET
gujaf-38	34	12	world	world	NOUN
gujaf-38	34	13	make	make	VERB
gujaf-38	34	14	formal	formal	ADJ
gujaf-38	34	15	examination	examination	NOUN
gujaf-38	34	16	of	of	ADP
gujaf-38	34	17	public	public	ADJ
gujaf-38	34	18	sector	sector	NOUN
gujaf-38	34	19	financial	financial	ADJ
gujaf-38	34	20	reports	report	VERB
gujaf-38	34	21	a	a	DET
gujaf-38	34	22	legislative	legislative	ADJ
gujaf-38	34	23	obligation	obligation	NOUN
gujaf-38	34	24	for	for	ADP
gujaf-38	34	25	auditors	auditor	NOUN
gujaf-38	34	26	of	of	ADP
gujaf-38	34	27	professional	professional	ADJ
gujaf-38	34	28	standards	standard	NOUN
gujaf-38	34	29	.	.	PUNCT
gujaf-38	35	1	examples	example	NOUN
gujaf-38	35	2	include	include	VERB
gujaf-38	35	3	trade	trade	NOUN
gujaf-38	35	4	rules	rule	NOUN
gujaf-38	35	5	in	in	ADP
gujaf-38	35	6	the	the	DET
gujaf-38	35	7	united	united	PROPN
gujaf-38	35	8	states	states	PROPN
gujaf-38	35	9	,	,	PUNCT
gujaf-38	35	10	united	united	ADJ
gujaf-38	35	11	kingdom	kingdom	PROPN
gujaf-38	35	12	(	(	PUNCT
gujaf-38	35	13	united	united	ADJ
gujaf-38	35	14	kingdom	kingdom	PROPN
gujaf-38	35	15	)	)	PUNCT
gujaf-38	35	16	,	,	PUNCT
gujaf-38	35	17	germany	germany	PROPN
gujaf-38	35	18	,	,	PUNCT
gujaf-38	35	19	japan	japan	PROPN
gujaf-38	35	20	,	,	PUNCT
gujaf-38	35	21	and	and	CCONJ
gujaf-38	35	22	malaysia	malaysia	PROPN
gujaf-38	35	23	.	.	PUNCT
gujaf-38	36	1	likewise	likewise	ADV
gujaf-38	36	2	,	,	PUNCT
gujaf-38	36	3	the	the	DET
gujaf-38	36	4	cama	cama	NOUN
gujaf-38	36	5	rules	rule	NOUN
gujaf-38	36	6	of	of	ADP
gujaf-38	36	7	article	article	NOUN
gujaf-38	36	8	357	357	NUM
gujaf-38	36	9	of	of	ADP
gujaf-38	36	10	the	the	DET
gujaf-38	36	11	companies	company	NOUN
gujaf-38	36	12	and	and	CCONJ
gujaf-38	36	13	related	related	ADJ
gujaf-38	36	14	matters	matter	NOUN
gujaf-38	36	15	law	law	NOUN
gujaf-38	36	16	(	(	PUNCT
gujaf-38	36	17	cama	cama	NOUN
gujaf-38	36	18	)	)	PUNCT
gujaf-38	36	19	limit	limit	VERB
gujaf-38	36	20	20	20	NUM
gujaf-38	36	21	lfn	lfn	PROPN
gujaf-38	36	22	2004	2004	NUM
gujaf-38	36	23	.	.	PUNCT
gujaf-38	37	1	the	the	DET
gujaf-38	37	2	audit	audit	NOUN
gujaf-38	37	3	quality	quality	NOUN
gujaf-38	37	4	literature	literature	NOUN
gujaf-38	37	5	has	have	AUX
gujaf-38	37	6	documented	document	VERB
gujaf-38	37	7	a	a	DET
gujaf-38	37	8	number	number	NOUN
gujaf-38	37	9	of	of	ADP
gujaf-38	37	10	audit	audit	NOUN
gujaf-38	37	11	quality	quality	NOUN
gujaf-38	37	12	attributes	attribute	NOUN
gujaf-38	37	13	that	that	PRON
gujaf-38	37	14	affect	affect	VERB
gujaf-38	37	15	companies	company	NOUN
gujaf-38	37	16	'	'	PART
gujaf-38	37	17	profit	profit	NOUN
gujaf-38	37	18	management	management	NOUN
gujaf-38	37	19	.	.	PUNCT
gujaf-38	38	1	popular	popular	ADJ
gujaf-38	38	2	among	among	ADP
gujaf-38	38	3	these	these	DET
gujaf-38	38	4	attributes	attribute	NOUN
gujaf-38	38	5	are	be	AUX
gujaf-38	38	6	audit	audit	NOUN
gujaf-38	38	7	firm	firm	ADJ
gujaf-38	38	8	size	size	NOUN
gujaf-38	38	9	,	,	PUNCT
gujaf-38	38	10	auditor	auditor	NOUN
gujaf-38	38	11	industry	industry	NOUN
gujaf-38	38	12	specialization	specialization	NOUN
gujaf-38	38	13	,	,	PUNCT
gujaf-38	38	14	and	and	CCONJ
gujaf-38	38	15	auditor	auditor	NOUN
gujaf-38	38	16	tenure	tenure	NOUN
gujaf-38	38	17	.	.	PUNCT
gujaf-38	39	1	the	the	DET
gujaf-38	39	2	size	size	NOUN
gujaf-38	39	3	of	of	ADP
gujaf-38	39	4	the	the	DET
gujaf-38	39	5	audit	audit	NOUN
gujaf-38	39	6	firm	firm	NOUN
gujaf-38	39	7	is	be	AUX
gujaf-38	39	8	believed	believe	VERB
gujaf-38	39	9	to	to	PART
gujaf-38	39	10	affect	affect	VERB
gujaf-38	39	11	the	the	DET
gujaf-38	39	12	management	management	NOUN
gujaf-38	39	13	of	of	ADP
gujaf-38	39	14	companies	company	NOUN
gujaf-38	39	15	'	'	PART
gujaf-38	39	16	results	result	NOUN
gujaf-38	39	17	because	because	SCONJ
gujaf-38	39	18	large	large	ADJ
gujaf-38	39	19	audit	audit	NOUN
gujaf-38	39	20	firms	firm	NOUN
gujaf-38	39	21	have	have	VERB
gujaf-38	39	22	more	more	ADJ
gujaf-38	39	23	resources	resource	NOUN
gujaf-38	39	24	to	to	PART
gujaf-38	39	25	acquire	acquire	VERB
gujaf-38	39	26	the	the	DET
gujaf-38	39	27	latest	late	ADJ
gujaf-38	39	28	audit	audit	NOUN
gujaf-38	39	29	technology	technology	NOUN
gujaf-38	39	30	than	than	ADP
gujaf-38	39	31	small	small	ADJ
gujaf-38	39	32	audit	audit	NOUN
gujaf-38	39	33	firms	firm	NOUN
gujaf-38	39	34	(	(	PUNCT
gujaf-38	39	35	sawan	sawan	PROPN
gujaf-38	39	36	&	&	CCONJ
gujaf-38	39	37	alsaqqa	alsaqqa	NOUN
gujaf-38	39	38	,	,	PUNCT
gujaf-38	39	39	2013	2013	NUM
gujaf-38	39	40	;	;	PUNCT
gujaf-38	39	41	hosseinniakani	hosseinniakani	NOUN
gujaf-38	39	42	,	,	PUNCT
gujaf-38	39	43	inacio	inacio	NOUN
gujaf-38	39	44	&	&	CCONJ
gujaf-38	39	45	mota	mota	NOUN
gujaf-38	39	46	,	,	PUNCT
gujaf-38	39	47	2014	2014	NUM
gujaf-38	39	48	)	)	PUNCT
gujaf-38	39	49	.	.	PUNCT
gujaf-38	40	1	also	also	ADV
gujaf-38	40	2	,	,	PUNCT
gujaf-38	40	3	large	large	ADJ
gujaf-38	40	4	audit	audit	NOUN
gujaf-38	40	5	firms	firm	NOUN
gujaf-38	40	6	have	have	VERB
gujaf-38	40	7	more	more	ADJ
gujaf-38	40	8	clients	client	NOUN
gujaf-38	40	9	and	and	CCONJ
gujaf-38	40	10	their	their	PRON
gujaf-38	40	11	total	total	ADJ
gujaf-38	40	12	fees	fee	NOUN
gujaf-38	40	13	are	be	AUX
gujaf-38	40	14	spread	spread	VERB
gujaf-38	40	15	across	across	ADP
gujaf-38	40	16	the	the	DET
gujaf-38	40	17	many	many	ADJ
gujaf-38	40	18	clients	client	NOUN
gujaf-38	40	19	,	,	PUNCT
gujaf-38	40	20	making	make	VERB
gujaf-38	40	21	them	they	PRON
gujaf-38	40	22	less	less	ADV
gujaf-38	40	23	dependent	dependent	ADJ
gujaf-38	40	24	on	on	ADP
gujaf-38	40	25	a	a	DET
gujaf-38	40	26	single	single	ADJ
gujaf-38	40	27	client	client	NOUN
gujaf-38	40	28	.	.	PUNCT
gujaf-38	41	1	large	large	ADJ
gujaf-38	41	2	audit	audit	NOUN
gujaf-38	41	3	firms	firm	NOUN
gujaf-38	41	4	conduct	conduct	VERB
gujaf-38	41	5	more	more	ADV
gujaf-38	41	6	effective	effective	ADJ
gujaf-38	41	7	audits	audits	NOUN
gujaf-38	41	8	than	than	ADP
gujaf-38	41	9	small	small	ADJ
gujaf-38	41	10	audit	audit	NOUN
gujaf-38	41	11	firms	firm	NOUN
gujaf-38	41	12	because	because	SCONJ
gujaf-38	41	13	they	they	PRON
gujaf-38	41	14	have	have	VERB
gujaf-38	41	15	greater	great	ADJ
gujaf-38	41	16	wealth	wealth	NOUN
gujaf-38	41	17	that	that	PRON
gujaf-38	41	18	is	be	AUX
gujaf-38	41	19	exposed	expose	VERB
gujaf-38	41	20	to	to	ADP
gujaf-38	41	21	litigation	litigation	NOUN
gujaf-38	41	22	risk	risk	NOUN
gujaf-38	41	23	in	in	ADP
gujaf-38	41	24	the	the	DET
gujaf-38	41	25	event	event	NOUN
gujaf-38	41	26	of	of	ADP
gujaf-38	41	27	audit	audit	NOUN
gujaf-38	41	28	failure	failure	NOUN
gujaf-38	41	29	(	(	PUNCT
gujaf-38	41	30	dye	dye	NOUN
gujaf-38	41	31	,	,	PUNCT
gujaf-38	41	32	1993	1993	NUM
gujaf-38	41	33	)	)	PUNCT
gujaf-38	41	34	.	.	PUNCT
gujaf-38	42	1	industry	industry	NOUN
gujaf-38	42	2	specialization	specialization	NOUN
gujaf-38	42	3	of	of	ADP
gujaf-38	42	4	auditors	auditor	NOUN
gujaf-38	42	5	is	be	AUX
gujaf-38	42	6	another	another	DET
gujaf-38	42	7	attribute	attribute	NOUN
gujaf-38	42	8	of	of	ADP
gujaf-38	42	9	audit	audit	NOUN
gujaf-38	42	10	quality	quality	NOUN
gujaf-38	42	11	that	that	SCONJ
gujaf-38	42	12	the	the	DET
gujaf-38	42	13	existing	exist	VERB
gujaf-38	42	14	literature	literature	NOUN
gujaf-38	42	15	suggests	suggest	VERB
gujaf-38	42	16	could	could	AUX
gujaf-38	42	17	affect	affect	VERB
gujaf-38	42	18	companies	company	NOUN
gujaf-38	42	19	'	'	PART
gujaf-38	42	20	earnings	earning	NOUN
gujaf-38	42	21	management	management	NOUN
gujaf-38	42	22	practices	practice	NOUN
gujaf-38	42	23	.	.	PUNCT
gujaf-38	43	1	this	this	PRON
gujaf-38	43	2	is	be	AUX
gujaf-38	43	3	because	because	SCONJ
gujaf-38	43	4	specialized	specialized	ADJ
gujaf-38	43	5	auditors	auditor	NOUN
gujaf-38	43	6	in	in	ADP
gujaf-38	43	7	the	the	DET
gujaf-38	43	8	industry	industry	NOUN
gujaf-38	43	9	are	be	AUX
gujaf-38	43	10	familiar	familiar	ADJ
gujaf-38	43	11	with	with	ADP
gujaf-38	43	12	the	the	DET
gujaf-38	43	13	business	business	NOUN
gujaf-38	43	14	operations	operation	NOUN
gujaf-38	43	15	of	of	ADP
gujaf-38	43	16	the	the	DET
gujaf-38	43	17	industry	industry	NOUN
gujaf-38	43	18	of	of	ADP
gujaf-38	43	19	their	their	PRON
gujaf-38	43	20	specialization	specialization	NOUN
gujaf-38	43	21	and	and	CCONJ
gujaf-38	43	22	also	also	ADV
gujaf-38	43	23	possess	possess	VERB
gujaf-38	43	24	industry	industry	NOUN
gujaf-38	43	25	-	-	PUNCT
gujaf-38	43	26	relevant	relevant	ADJ
gujaf-38	43	27	experience	experience	NOUN
gujaf-38	43	28	and	and	CCONJ
gujaf-38	43	29	knowledge	knowledge	NOUN
gujaf-38	43	30	that	that	PRON
gujaf-38	43	31	enables	enable	VERB
gujaf-38	43	32	them	they	PRON
gujaf-38	43	33	to	to	PART
gujaf-38	43	34	audit	audit	VERB
gujaf-38	43	35	companies	company	NOUN
gujaf-38	43	36	in	in	ADP
gujaf-38	43	37	the	the	DET
gujaf-38	43	38	industry	industry	NOUN
gujaf-38	43	39	more	more	ADV
gujaf-38	43	40	effectively	effectively	ADV
gujaf-38	43	41	than	than	ADP
gujaf-38	43	42	their	their	PRON
gujaf-38	43	43	counterparts	counterpart	NOUN
gujaf-38	43	44	(	(	PUNCT
gujaf-38	43	45	minutti	minutti	NOUN
gujaf-38	43	46	meza	meza	NOUN
gujaf-38	43	47	,	,	PUNCT
gujaf-38	43	48	2013	2013	NUM
gujaf-38	43	49	;	;	PUNCT
gujaf-38	43	50	sarwoko	sarwoko	PROPN
gujaf-38	43	51	&	&	CCONJ
gujaf-38	43	52	agoes	agoes	PROPN
gujaf-38	43	53	,	,	PUNCT
gujaf-38	43	54	2014	2014	NUM
gujaf-38	43	55	)	)	PUNCT
gujaf-38	43	56	.	.	PUNCT
gujaf-38	44	1	furthermore	furthermore	ADV
gujaf-38	44	2	,	,	PUNCT
gujaf-38	44	3	previous	previous	ADJ
gujaf-38	44	4	studies	study	NOUN
gujaf-38	44	5	in	in	ADP
gujaf-38	44	6	this	this	DET
gujaf-38	44	7	area	area	NOUN
gujaf-38	44	8	from	from	ADP
gujaf-38	44	9	both	both	CCONJ
gujaf-38	44	10	developed	developed	ADJ
gujaf-38	44	11	and	and	CCONJ
gujaf-38	44	12	developing	develop	VERB
gujaf-38	44	13	economies	economy	NOUN
gujaf-38	44	14	have	have	AUX
gujaf-38	44	15	produced	produce	VERB
gujaf-38	44	16	inconsistent	inconsistent	ADJ
gujaf-38	44	17	and	and	CCONJ
gujaf-38	44	18	sometimes	sometimes	ADV
gujaf-38	44	19	contradictory	contradictory	ADJ
gujaf-38	44	20	empirical	empirical	ADJ
gujaf-38	44	21	gusau	gusau	ADJ
gujaf-38	44	22	journal	journal	NOUN
gujaf-38	44	23	of	of	ADP
gujaf-38	44	24	accounting	accounting	NOUN
gujaf-38	44	25	and	and	CCONJ
gujaf-38	44	26	finance	finance	NOUN
gujaf-38	44	27	,	,	PUNCT
gujaf-38	44	28	vol	vol	NOUN
gujaf-38	44	29	.	.	PUNCT
gujaf-38	45	1	i	i	PRON
gujaf-38	45	2	,	,	PUNCT
gujaf-38	45	3	issue	issue	NOUN
gujaf-38	45	4	2	2	NUM
gujaf-38	45	5	,	,	PUNCT
gujaf-38	45	6	october	october	PROPN
gujaf-38	45	7	,	,	PUNCT
gujaf-38	45	8	2020	2020	NUM
gujaf-38	45	9	4	4	NUM
gujaf-38	45	10	evidence	evidence	NOUN
gujaf-38	45	11	.	.	PUNCT
gujaf-38	46	1	while	while	SCONJ
gujaf-38	46	2	some	some	PRON
gujaf-38	46	3	of	of	ADP
gujaf-38	46	4	the	the	DET
gujaf-38	46	5	studies	study	NOUN
gujaf-38	46	6	documented	document	VERB
gujaf-38	46	7	a	a	DET
gujaf-38	46	8	significant	significant	ADJ
gujaf-38	46	9	negative	negative	ADJ
gujaf-38	46	10	relationship	relationship	NOUN
gujaf-38	46	11	,	,	PUNCT
gujaf-38	46	12	others	other	NOUN
gujaf-38	46	13	suggested	suggest	VERB
gujaf-38	46	14	a	a	DET
gujaf-38	46	15	significant	significant	ADJ
gujaf-38	46	16	positive	positive	ADJ
gujaf-38	46	17	relationship	relationship	NOUN
gujaf-38	46	18	or	or	CCONJ
gujaf-38	46	19	no	no	DET
gujaf-38	46	20	relationship	relationship	NOUN
gujaf-38	46	21	between	between	ADP
gujaf-38	46	22	audit	audit	NOUN
gujaf-38	46	23	quality	quality	NOUN
gujaf-38	46	24	indicators	indicator	NOUN
gujaf-38	46	25	,	,	PUNCT
gujaf-38	46	26	such	such	ADJ
gujaf-38	46	27	as	as	ADP
gujaf-38	46	28	the	the	DET
gujaf-38	46	29	size	size	NOUN
gujaf-38	46	30	of	of	ADP
gujaf-38	46	31	the	the	DET
gujaf-38	46	32	audit	audit	NOUN
gujaf-38	46	33	firm	firm	NOUN
gujaf-38	46	34	and	and	CCONJ
gujaf-38	46	35	the	the	DET
gujaf-38	46	36	companies	company	NOUN
gujaf-38	46	37	'	'	PART
gujaf-38	46	38	earnings	earning	NOUN
gujaf-38	46	39	management	management	NOUN
gujaf-38	46	40	.	.	PUNCT
gujaf-38	47	1	for	for	ADP
gujaf-38	47	2	example	example	NOUN
gujaf-38	47	3	,	,	PUNCT
gujaf-38	47	4	becker	becker	PROPN
gujaf-38	47	5	,	,	PUNCT
gujaf-38	47	6	defond	defond	NOUN
gujaf-38	47	7	,	,	PUNCT
gujaf-38	47	8	jiambalvo	jiambalvo	ADJ
gujaf-38	47	9	,	,	PUNCT
gujaf-38	47	10	and	and	CCONJ
gujaf-38	47	11	subramanyam	subramanyam	NOUN
gujaf-38	47	12	(	(	PUNCT
gujaf-38	47	13	1998	1998	NUM
gujaf-38	47	14	)	)	PUNCT
gujaf-38	47	15	reported	report	VERB
gujaf-38	47	16	that	that	SCONJ
gujaf-38	47	17	the	the	DET
gujaf-38	47	18	use	use	NOUN
gujaf-38	47	19	of	of	ADP
gujaf-38	47	20	the	the	DET
gujaf-38	47	21	six	six	NUM
gujaf-38	47	22	large	large	ADJ
gujaf-38	47	23	audit	audit	NOUN
gujaf-38	47	24	firms	firm	NOUN
gujaf-38	47	25	(	(	PUNCT
gujaf-38	47	26	one	one	NUM
gujaf-38	47	27	of	of	ADP
gujaf-38	47	28	the	the	DET
gujaf-38	47	29	indicators	indicator	NOUN
gujaf-38	47	30	of	of	ADP
gujaf-38	47	31	audit	audit	NOUN
gujaf-38	47	32	quality	quality	NOUN
gujaf-38	47	33	)	)	PUNCT
gujaf-38	47	34	is	be	AUX
gujaf-38	47	35	associated	associate	VERB
gujaf-38	47	36	with	with	ADP
gujaf-38	47	37	lower	low	ADJ
gujaf-38	47	38	earnings	earning	NOUN
gujaf-38	47	39	management	management	NOUN
gujaf-38	47	40	for	for	ADP
gujaf-38	47	41	a	a	DET
gujaf-38	47	42	sample	sample	NOUN
gujaf-38	47	43	of	of	ADP
gujaf-38	47	44	firms	firm	NOUN
gujaf-38	47	45	.	.	PUNCT
gujaf-38	48	1	americans	americans	PROPN
gujaf-38	48	2	.	.	PUNCT
gujaf-38	49	1	similar	similar	ADJ
gujaf-38	49	2	findings	finding	NOUN
gujaf-38	49	3	include	include	VERB
gujaf-38	49	4	piot	piot	NOUN
gujaf-38	49	5	and	and	CCONJ
gujaf-38	49	6	janin	janin	PROPN
gujaf-38	49	7	(	(	PUNCT
gujaf-38	49	8	2005	2005	NUM
gujaf-38	49	9	)	)	PUNCT
gujaf-38	49	10	,	,	PUNCT
gujaf-38	49	11	habbash	habbash	NOUN
gujaf-38	49	12	(	(	PUNCT
gujaf-38	49	13	2010	2010	NUM
gujaf-38	49	14	)	)	PUNCT
gujaf-38	49	15	,	,	PUNCT
gujaf-38	49	16	memis	memis	NOUN
gujaf-38	49	17	(	(	PUNCT
gujaf-38	49	18	2012	2012	NUM
gujaf-38	49	19	)	)	PUNCT
gujaf-38	49	20	,	,	PUNCT
gujaf-38	49	21	okolie	okolie	NOUN
gujaf-38	49	22	,	,	PUNCT
gujaf-38	49	23	izedonmi	izedonmi	NOUN
gujaf-38	49	24	and	and	CCONJ
gujaf-38	49	25	enofe	enofe	ADJ
gujaf-38	49	26	(	(	PUNCT
gujaf-38	49	27	2013	2013	NUM
gujaf-38	49	28	)	)	PUNCT
gujaf-38	49	29	and	and	CCONJ
gujaf-38	49	30	okolie	okolie	NOUN
gujaf-38	49	31	(	(	PUNCT
gujaf-38	49	32	2014	2014	NUM
gujaf-38	49	33	)	)	PUNCT
gujaf-38	49	34	.	.	PUNCT
gujaf-38	50	1	in	in	ADP
gujaf-38	50	2	contrast	contrast	NOUN
gujaf-38	50	3	,	,	PUNCT
gujaf-38	50	4	yasar	yasar	PROPN
gujaf-38	50	5	(	(	PUNCT
gujaf-38	50	6	2013	2013	NUM
gujaf-38	50	7	)	)	PUNCT
gujaf-38	50	8	,	,	PUNCT
gujaf-38	50	9	pouraghajan	pouraghajan	NOUN
gujaf-38	50	10	,	,	PUNCT
gujaf-38	50	11	tabari	tabari	ADJ
gujaf-38	50	12	,	,	PUNCT
gujaf-38	50	13	emamgholipour	emamgholipour	NOUN
gujaf-38	50	14	,	,	PUNCT
gujaf-38	50	15	and	and	CCONJ
gujaf-38	50	16	mansourinia	mansourinia	PROPN
gujaf-38	50	17	(	(	PUNCT
gujaf-38	50	18	2013	2013	NUM
gujaf-38	50	19	)	)	PUNCT
gujaf-38	50	20	documented	document	VERB
gujaf-38	50	21	evidence	evidence	NOUN
gujaf-38	50	22	suggesting	suggest	VERB
gujaf-38	50	23	that	that	SCONJ
gujaf-38	50	24	the	the	DET
gujaf-38	50	25	big	big	ADJ
gujaf-38	50	26	4	4	NUM
gujaf-38	50	27	audit	audit	NOUN
gujaf-38	50	28	firms	firm	NOUN
gujaf-38	50	29	are	be	AUX
gujaf-38	50	30	not	not	PART
gujaf-38	50	31	likely	likely	ADJ
gujaf-38	50	32	to	to	PART
gujaf-38	50	33	be	be	AUX
gujaf-38	50	34	associated	associate	VERB
gujaf-38	50	35	with	with	ADP
gujaf-38	50	36	lower	low	ADJ
gujaf-38	50	37	firm	firm	ADJ
gujaf-38	50	38	earnings	earning	NOUN
gujaf-38	50	39	management	management	NOUN
gujaf-38	50	40	.	.	PUNCT
gujaf-38	51	1	one	one	NUM
gujaf-38	51	2	of	of	ADP
gujaf-38	51	3	the	the	DET
gujaf-38	51	4	reasons	reason	NOUN
gujaf-38	51	5	for	for	ADP
gujaf-38	51	6	the	the	DET
gujaf-38	51	7	mixed	mixed	ADJ
gujaf-38	51	8	empirical	empirical	ADJ
gujaf-38	51	9	evidence	evidence	NOUN
gujaf-38	51	10	could	could	AUX
gujaf-38	51	11	be	be	AUX
gujaf-38	51	12	the	the	DET
gujaf-38	51	13	difference	difference	NOUN
gujaf-38	51	14	in	in	ADP
gujaf-38	51	15	the	the	DET
gujaf-38	51	16	economic	economic	ADJ
gujaf-38	51	17	and	and	CCONJ
gujaf-38	51	18	legal	legal	ADJ
gujaf-38	51	19	conditions	condition	NOUN
gujaf-38	51	20	of	of	ADP
gujaf-38	51	21	the	the	DET
gujaf-38	51	22	countries	country	NOUN
gujaf-38	51	23	.	.	PUNCT
gujaf-38	52	1	however	however	ADV
gujaf-38	52	2	,	,	PUNCT
gujaf-38	52	3	most	most	ADJ
gujaf-38	52	4	of	of	ADP
gujaf-38	52	5	these	these	DET
gujaf-38	52	6	studies	study	NOUN
gujaf-38	52	7	are	be	AUX
gujaf-38	52	8	carried	carry	VERB
gujaf-38	52	9	out	out	ADP
gujaf-38	52	10	abroad	abroad	ADV
gujaf-38	52	11	.	.	PUNCT
gujaf-38	53	1	given	give	VERB
gujaf-38	53	2	the	the	DET
gujaf-38	53	3	disparities	disparity	NOUN
gujaf-38	53	4	in	in	ADP
gujaf-38	53	5	the	the	DET
gujaf-38	53	6	nature	nature	NOUN
gujaf-38	53	7	of	of	ADP
gujaf-38	53	8	the	the	DET
gujaf-38	53	9	economies	economy	NOUN
gujaf-38	53	10	,	,	PUNCT
gujaf-38	53	11	the	the	DET
gujaf-38	53	12	level	level	NOUN
gujaf-38	53	13	of	of	ADP
gujaf-38	53	14	sophistication	sophistication	NOUN
gujaf-38	53	15	in	in	ADP
gujaf-38	53	16	monitoring	monitor	VERB
gujaf-38	53	17	mechanisms	mechanism	NOUN
gujaf-38	53	18	,	,	PUNCT
gujaf-38	53	19	and	and	CCONJ
gujaf-38	53	20	the	the	DET
gujaf-38	53	21	litigation	litigation	NOUN
gujaf-38	53	22	risks	risk	NOUN
gujaf-38	53	23	faced	face	VERB
gujaf-38	53	24	by	by	ADP
gujaf-38	53	25	external	external	ADJ
gujaf-38	53	26	auditors	auditor	NOUN
gujaf-38	53	27	,	,	PUNCT
gujaf-38	53	28	the	the	DET
gujaf-38	53	29	nigerian	nigerian	ADJ
gujaf-38	53	30	studies	study	NOUN
gujaf-38	53	31	may	may	AUX
gujaf-38	53	32	produce	produce	VERB
gujaf-38	53	33	different	different	ADJ
gujaf-38	53	34	results	result	NOUN
gujaf-38	53	35	.	.	PUNCT
gujaf-38	54	1	furthermore	furthermore	ADV
gujaf-38	54	2	,	,	PUNCT
gujaf-38	54	3	the	the	DET
gujaf-38	54	4	works	work	NOUN
gujaf-38	54	5	of	of	ADP
gujaf-38	54	6	leslie	leslie	PROPN
gujaf-38	54	7	and	and	CCONJ
gujaf-38	54	8	okoeguale	okoeguale	PROPN
gujaf-38	54	9	(	(	PUNCT
gujaf-38	54	10	2013	2013	NUM
gujaf-38	54	11	)	)	PUNCT
gujaf-38	54	12	,	,	PUNCT
gujaf-38	54	13	for	for	ADP
gujaf-38	54	14	example	example	NOUN
gujaf-38	54	15	,	,	PUNCT
gujaf-38	54	16	covered	cover	VERB
gujaf-38	54	17	the	the	DET
gujaf-38	54	18	period	period	NOUN
gujaf-38	54	19	from	from	ADP
gujaf-38	54	20	2005	2005	NUM
gujaf-38	54	21	to	to	ADP
gujaf-38	54	22	2010	2010	NUM
gujaf-38	54	23	.	.	PUNCT
gujaf-38	55	1	hassan	hassan	PROPN
gujaf-38	55	2	(	(	PUNCT
gujaf-38	55	3	2012	2012	NUM
gujaf-38	55	4	)	)	PUNCT
gujaf-38	55	5	covered	cover	VERB
gujaf-38	55	6	the	the	DET
gujaf-38	55	7	period	period	NOUN
gujaf-38	55	8	from	from	ADP
gujaf-38	55	9	2008	2008	NUM
gujaf-38	55	10	to	to	ADP
gujaf-38	55	11	2010	2010	NUM
gujaf-38	55	12	,	,	PUNCT
gujaf-38	55	13	and	and	CCONJ
gujaf-38	55	14	fodio	fodio	ADJ
gujaf-38	55	15	(	(	PUNCT
gujaf-38	55	16	2013	2013	NUM
gujaf-38	55	17	)	)	PUNCT
gujaf-38	55	18	covered	cover	VERB
gujaf-38	55	19	the	the	DET
gujaf-38	55	20	period	period	NOUN
gujaf-38	55	21	from	from	ADP
gujaf-38	55	22	2007	2007	NUM
gujaf-38	55	23	-	-	SYM
gujaf-38	55	24	2010	2010	NUM
gujaf-38	55	25	.	.	PUNCT
gujaf-38	56	1	these	these	DET
gujaf-38	56	2	periods	period	NOUN
gujaf-38	56	3	can	can	AUX
gujaf-38	56	4	be	be	AUX
gujaf-38	56	5	considered	consider	VERB
gujaf-38	56	6	not	not	PART
gujaf-38	56	7	too	too	ADV
gujaf-38	56	8	current	current	ADJ
gujaf-38	56	9	as	as	SCONJ
gujaf-38	56	10	many	many	ADJ
gujaf-38	56	11	activities	activity	NOUN
gujaf-38	56	12	have	have	AUX
gujaf-38	56	13	been	be	AUX
gujaf-38	56	14	carried	carry	VERB
gujaf-38	56	15	out	out	ADP
gujaf-38	56	16	,	,	PUNCT
gujaf-38	56	17	including	include	VERB
gujaf-38	56	18	changes	change	NOUN
gujaf-38	56	19	to	to	ADP
gujaf-38	56	20	the	the	DET
gujaf-38	56	21	current	current	ADJ
gujaf-38	56	22	corporate	corporate	ADJ
gujaf-38	56	23	governance	governance	NOUN
gujaf-38	56	24	code	code	NOUN
gujaf-38	56	25	of	of	ADP
gujaf-38	56	26	2014	2014	NUM
gujaf-38	56	27	by	by	ADP
gujaf-38	56	28	the	the	DET
gujaf-38	56	29	nigerian	nigerian	ADJ
gujaf-38	56	30	securities	securities	PROPN
gujaf-38	56	31	and	and	CCONJ
gujaf-38	56	32	exchange	exchange	PROPN
gujaf-38	56	33	commission	commission	PROPN
gujaf-38	56	34	.	.	PUNCT
gujaf-38	57	1	studies	study	NOUN
gujaf-38	57	2	such	such	ADJ
gujaf-38	57	3	as	as	ADP
gujaf-38	57	4	(	(	PUNCT
gujaf-38	57	5	kingsley	kingsley	PROPN
gujaf-38	57	6	et	et	PROPN
gujaf-38	57	7	al	al	PROPN
gujaf-38	57	8	.	.	PROPN
gujaf-38	57	9	,	,	PUNCT
gujaf-38	57	10	2016	2016	NUM
gujaf-38	57	11	;	;	PUNCT
gujaf-38	57	12	eriki	eriki	PROPN
gujaf-38	57	13	&	&	CCONJ
gujaf-38	57	14	omoye	omoye	PROPN
gujaf-38	57	15	,	,	PUNCT
gujaf-38	57	16	2014	2014	NUM
gujaf-38	57	17	;	;	PUNCT
gujaf-38	57	18	oba	oba	PROPN
gujaf-38	57	19	,	,	PUNCT
gujaf-38	57	20	ibikunle	ibikunle	NOUN
gujaf-38	57	21	&	&	CCONJ
gujaf-38	57	22	fodio	fodio	NOUN
gujaf-38	57	23	)	)	PUNCT
gujaf-38	57	24	on	on	ADP
gujaf-38	57	25	the	the	DET
gujaf-38	57	26	management	management	NOUN
gujaf-38	57	27	of	of	ADP
gujaf-38	57	28	profits	profit	NOUN
gujaf-38	57	29	in	in	ADP
gujaf-38	57	30	the	the	DET
gujaf-38	57	31	nigerian	nigerian	ADJ
gujaf-38	57	32	banking	banking	NOUN
gujaf-38	57	33	sector	sector	NOUN
gujaf-38	57	34	have	have	AUX
gujaf-38	57	35	considered	consider	VERB
gujaf-38	57	36	the	the	DET
gujaf-38	57	37	use	use	NOUN
gujaf-38	57	38	of	of	ADP
gujaf-38	57	39	modified	modify	VERB
gujaf-38	57	40	jones	jones	NOUN
gujaf-38	57	41	models	model	NOUN
gujaf-38	57	42	that	that	PRON
gujaf-38	57	43	are	be	AUX
gujaf-38	57	44	not	not	PART
gujaf-38	57	45	useful	useful	ADJ
gujaf-38	57	46	in	in	ADP
gujaf-38	57	47	the	the	DET
gujaf-38	57	48	financial	financial	ADJ
gujaf-38	57	49	sector	sector	NOUN
gujaf-38	57	50	without	without	ADP
gujaf-38	57	51	considering	consider	VERB
gujaf-38	57	52	the	the	DET
gujaf-38	57	53	most	most	ADV
gujaf-38	57	54	appropriate	appropriate	ADJ
gujaf-38	57	55	model	model	NOUN
gujaf-38	57	56	,	,	PUNCT
gujaf-38	57	57	such	such	ADJ
gujaf-38	57	58	as	as	ADP
gujaf-38	57	59	discretionary	discretionary	ADJ
gujaf-38	57	60	bad	bad	ADJ
gujaf-38	57	61	debt	debt	NOUN
gujaf-38	57	62	provision	provision	NOUN
gujaf-38	57	63	models	model	NOUN
gujaf-38	57	64	.	.	PUNCT
gujaf-38	58	1	it	it	PRON
gujaf-38	58	2	is	be	AUX
gujaf-38	58	3	in	in	ADP
gujaf-38	58	4	this	this	DET
gujaf-38	58	5	context	context	NOUN
gujaf-38	58	6	that	that	SCONJ
gujaf-38	58	7	the	the	DET
gujaf-38	58	8	present	present	ADJ
gujaf-38	58	9	study	study	NOUN
gujaf-38	58	10	is	be	AUX
gujaf-38	58	11	set	set	VERB
gujaf-38	58	12	to	to	PART
gujaf-38	58	13	fill	fill	VERB
gujaf-38	58	14	the	the	DET
gujaf-38	58	15	identified	identify	VERB
gujaf-38	58	16	gaps	gap	NOUN
gujaf-38	58	17	in	in	ADP
gujaf-38	58	18	the	the	DET
gujaf-38	58	19	audit	audit	NOUN
gujaf-38	58	20	quality	quality	NOUN
gujaf-38	58	21	and	and	CCONJ
gujaf-38	58	22	earnings	earning	NOUN
gujaf-38	58	23	management	management	NOUN
gujaf-38	58	24	literature	literature	NOUN
gujaf-38	58	25	by	by	ADP
gujaf-38	58	26	broadening	broaden	VERB
gujaf-38	58	27	its	its	PRON
gujaf-38	58	28	analysis	analysis	NOUN
gujaf-38	58	29	to	to	PART
gujaf-38	58	30	cover	cover	VERB
gujaf-38	58	31	the	the	DET
gujaf-38	58	32	size	size	NOUN
gujaf-38	58	33	of	of	ADP
gujaf-38	58	34	the	the	DET
gujaf-38	58	35	audit	audit	NOUN
gujaf-38	58	36	firm	firm	NOUN
gujaf-38	58	37	,	,	PUNCT
gujaf-38	58	38	the	the	DET
gujaf-38	58	39	industry	industry	NOUN
gujaf-38	58	40	specialization	specialization	NOUN
gujaf-38	58	41	of	of	ADP
gujaf-38	58	42	auditors	auditor	NOUN
gujaf-38	58	43	,	,	PUNCT
gujaf-38	58	44	and	and	CCONJ
gujaf-38	58	45	the	the	DET
gujaf-38	58	46	auditors	auditor	NOUN
gujaf-38	58	47	'	'	PART
gujaf-38	58	48	permanence	permanence	NOUN
gujaf-38	58	49	focusing	focus	VERB
gujaf-38	58	50	on	on	ADP
gujaf-38	58	51	deposit	deposit	NOUN
gujaf-38	58	52	money	money	NOUN
gujaf-38	58	53	banks	bank	NOUN
gujaf-38	58	54	in	in	ADP
gujaf-38	58	55	nigeria	nigeria	PROPN
gujaf-38	58	56	in	in	ADP
gujaf-38	58	57	view	view	NOUN
gujaf-38	58	58	of	of	ADP
gujaf-38	58	59	their	their	PRON
gujaf-38	58	60	strategic	strategic	ADJ
gujaf-38	58	61	importance	importance	NOUN
gujaf-38	58	62	to	to	ADP
gujaf-38	58	63	the	the	DET
gujaf-38	58	64	nation	nation	NOUN
gujaf-38	58	65	's	's	PART
gujaf-38	58	66	economy	economy	NOUN
gujaf-38	58	67	from	from	ADP
gujaf-38	58	68	2012	2012	NUM
gujaf-38	58	69	-	-	SYM
gujaf-38	58	70	2019	2019	NUM
gujaf-38	58	71	.	.	PUNCT
gujaf-38	59	1	therefore	therefore	ADV
gujaf-38	59	2	,	,	PUNCT
gujaf-38	59	3	the	the	DET
gujaf-38	59	4	researcher	researcher	NOUN
gujaf-38	59	5	hypothesized	hypothesize	VERB
gujaf-38	59	6	that	that	SCONJ
gujaf-38	59	7	the	the	DET
gujaf-38	59	8	quality	quality	NOUN
gujaf-38	59	9	of	of	ADP
gujaf-38	59	10	the	the	DET
gujaf-38	59	11	audit	audit	NOUN
gujaf-38	59	12	has	have	VERB
gujaf-38	59	13	a	a	DET
gujaf-38	59	14	significant	significant	ADJ
gujaf-38	59	15	effect	effect	NOUN
gujaf-38	59	16	on	on	ADP
gujaf-38	59	17	the	the	DET
gujaf-38	59	18	profit	profit	NOUN
gujaf-38	59	19	management	management	NOUN
gujaf-38	59	20	of	of	ADP
gujaf-38	59	21	deposit	deposit	NOUN
gujaf-38	59	22	money	money	NOUN
gujaf-38	59	23	banks	bank	NOUN
gujaf-38	59	24	listed	list	VERB
gujaf-38	59	25	in	in	ADP
gujaf-38	59	26	nigeria	nigeria	PROPN
gujaf-38	59	27	.	.	PUNCT
gujaf-38	60	1	the	the	DET
gujaf-38	60	2	practical	practical	ADJ
gujaf-38	60	3	result	result	NOUN
gujaf-38	60	4	of	of	ADP
gujaf-38	60	5	the	the	DET
gujaf-38	60	6	study	study	NOUN
gujaf-38	60	7	could	could	AUX
gujaf-38	60	8	be	be	AUX
gujaf-38	60	9	used	use	VERB
gujaf-38	60	10	by	by	ADP
gujaf-38	60	11	regulatory	regulatory	ADJ
gujaf-38	60	12	authorities	authority	NOUN
gujaf-38	60	13	such	such	ADJ
gujaf-38	60	14	as	as	ADP
gujaf-38	60	15	the	the	DET
gujaf-38	60	16	securities	securities	PROPN
gujaf-38	60	17	and	and	CCONJ
gujaf-38	60	18	exchange	exchange	PROPN
gujaf-38	60	19	commission	commission	PROPN
gujaf-38	60	20	(	(	PUNCT
gujaf-38	60	21	sec	sec	PROPN
gujaf-38	60	22	)	)	PUNCT
gujaf-38	60	23	and	and	CCONJ
gujaf-38	60	24	the	the	DET
gujaf-38	60	25	central	central	ADJ
gujaf-38	60	26	bank	bank	PROPN
gujaf-38	60	27	of	of	ADP
gujaf-38	60	28	nigeria	nigeria	PROPN
gujaf-38	60	29	(	(	PUNCT
gujaf-38	60	30	cbn	cbn	PROPN
gujaf-38	60	31	)	)	PUNCT
gujaf-38	60	32	,	,	PUNCT
gujaf-38	60	33	among	among	ADP
gujaf-38	60	34	others	other	NOUN
gujaf-38	60	35	,	,	PUNCT
gujaf-38	60	36	to	to	PART
gujaf-38	60	37	strengthen	strengthen	VERB
gujaf-38	60	38	existing	exist	VERB
gujaf-38	60	39	regulatory	regulatory	ADJ
gujaf-38	60	40	policies	policy	NOUN
gujaf-38	60	41	that	that	PRON
gujaf-38	60	42	would	would	AUX
gujaf-38	60	43	improve	improve	VERB
gujaf-38	60	44	audit	audit	NOUN
gujaf-38	60	45	quality	quality	NOUN
gujaf-38	60	46	gusau	gusau	ADJ
gujaf-38	60	47	journal	journal	NOUN
gujaf-38	60	48	of	of	ADP
gujaf-38	60	49	accounting	accounting	NOUN
gujaf-38	60	50	and	and	CCONJ
gujaf-38	60	51	finance	finance	NOUN
gujaf-38	60	52	,	,	PUNCT
gujaf-38	60	53	vol	vol	NOUN
gujaf-38	60	54	.	.	PUNCT
gujaf-38	61	1	i	i	PRON
gujaf-38	61	2	,	,	PUNCT
gujaf-38	61	3	issue	issue	NOUN
gujaf-38	61	4	2	2	NUM
gujaf-38	61	5	,	,	PUNCT
gujaf-38	61	6	october	october	PROPN
gujaf-38	61	7	,	,	PUNCT
gujaf-38	61	8	2020	2020	NUM
gujaf-38	61	9	5	5	NUM
gujaf-38	61	10	and	and	CCONJ
gujaf-38	61	11	integrity	integrity	NOUN
gujaf-38	61	12	.	.	PUNCT
gujaf-38	62	1	of	of	ADP
gujaf-38	62	2	the	the	DET
gujaf-38	62	3	financial	financial	ADJ
gujaf-38	62	4	reports	report	NOUN
gujaf-38	62	5	of	of	ADP
gujaf-38	62	6	companies	company	NOUN
gujaf-38	62	7	listed	list	VERB
gujaf-38	62	8	on	on	ADP
gujaf-38	62	9	the	the	DET
gujaf-38	62	10	nse	nse	NOUN
gujaf-38	62	11	.	.	PUNCT
gujaf-38	63	1	this	this	PRON
gujaf-38	63	2	is	be	AUX
gujaf-38	63	3	important	important	ADJ
gujaf-38	63	4	because	because	SCONJ
gujaf-38	63	5	most	most	ADJ
gujaf-38	63	6	of	of	ADP
gujaf-38	63	7	the	the	DET
gujaf-38	63	8	existing	exist	VERB
gujaf-38	63	9	regulatory	regulatory	ADJ
gujaf-38	63	10	policies	policy	NOUN
gujaf-38	63	11	in	in	ADP
gujaf-38	63	12	nigeria	nigeria	PROPN
gujaf-38	63	13	were	be	AUX
gujaf-38	63	14	adopted	adopt	VERB
gujaf-38	63	15	by	by	ADP
gujaf-38	63	16	developed	develop	VERB
gujaf-38	63	17	countries	country	NOUN
gujaf-38	63	18	with	with	ADP
gujaf-38	63	19	different	different	ADJ
gujaf-38	63	20	economies	economy	NOUN
gujaf-38	63	21	and	and	CCONJ
gujaf-38	63	22	a	a	DET
gujaf-38	63	23	sophisticated	sophisticated	ADJ
gujaf-38	63	24	regulatory	regulatory	ADJ
gujaf-38	63	25	framework	framework	NOUN
gujaf-38	63	26	.	.	PUNCT
gujaf-38	64	1	the	the	DET
gujaf-38	64	2	financial	financial	ADJ
gujaf-38	64	3	reporting	reporting	NOUN
gujaf-38	64	4	council	council	PROPN
gujaf-38	64	5	of	of	ADP
gujaf-38	64	6	nigeria	nigeria	PROPN
gujaf-38	64	7	(	(	PUNCT
gujaf-38	64	8	frcn	frcn	PROPN
gujaf-38	64	9	)	)	PUNCT
gujaf-38	64	10	would	would	AUX
gujaf-38	64	11	also	also	ADV
gujaf-38	64	12	benefit	benefit	VERB
gujaf-38	64	13	greatly	greatly	ADV
gujaf-38	64	14	from	from	ADP
gujaf-38	64	15	the	the	DET
gujaf-38	64	16	findings	finding	NOUN
gujaf-38	64	17	and	and	CCONJ
gujaf-38	64	18	recommendations	recommendation	NOUN
gujaf-38	64	19	of	of	ADP
gujaf-38	64	20	this	this	DET
gujaf-38	64	21	study	study	NOUN
gujaf-38	64	22	.	.	PUNCT
gujaf-38	65	1	the	the	DET
gujaf-38	65	2	remainder	remainder	NOUN
gujaf-38	65	3	of	of	ADP
gujaf-38	65	4	the	the	DET
gujaf-38	65	5	article	article	NOUN
gujaf-38	65	6	is	be	AUX
gujaf-38	65	7	organized	organize	VERB
gujaf-38	65	8	as	as	SCONJ
gujaf-38	65	9	follows	follow	VERB
gujaf-38	65	10	:	:	PUNCT
gujaf-38	65	11	section	section	NOUN
gujaf-38	65	12	2	2	NUM
gujaf-38	65	13	presents	present	VERB
gujaf-38	65	14	relevant	relevant	ADJ
gujaf-38	65	15	existing	exist	VERB
gujaf-38	65	16	studies	study	NOUN
gujaf-38	65	17	.	.	PUNCT
gujaf-38	66	1	section	section	NOUN
gujaf-38	66	2	3	3	NUM
gujaf-38	66	3	analyzes	analyze	VERB
gujaf-38	66	4	the	the	DET
gujaf-38	66	5	methodology	methodology	NOUN
gujaf-38	66	6	used	use	VERB
gujaf-38	66	7	for	for	ADP
gujaf-38	66	8	the	the	DET
gujaf-38	66	9	study	study	NOUN
gujaf-38	66	10	.	.	PUNCT
gujaf-38	67	1	in	in	ADP
gujaf-38	67	2	section	section	NOUN
gujaf-38	67	3	4	4	NUM
gujaf-38	67	4	,	,	PUNCT
gujaf-38	67	5	the	the	DET
gujaf-38	67	6	results	result	NOUN
gujaf-38	67	7	of	of	ADP
gujaf-38	67	8	the	the	DET
gujaf-38	67	9	data	datum	NOUN
gujaf-38	67	10	analysis	analysis	NOUN
gujaf-38	67	11	are	be	AUX
gujaf-38	67	12	presented	present	VERB
gujaf-38	67	13	and	and	CCONJ
gujaf-38	67	14	discussed	discuss	VERB
gujaf-38	67	15	.	.	PUNCT
gujaf-38	68	1	section	section	NOUN
gujaf-38	68	2	5	5	NUM
gujaf-38	68	3	concludes	conclude	VERB
gujaf-38	68	4	the	the	DET
gujaf-38	68	5	study	study	NOUN
gujaf-38	68	6	by	by	ADP
gujaf-38	68	7	highlighting	highlight	VERB
gujaf-38	68	8	the	the	DET
gujaf-38	68	9	finding	finding	NOUN
gujaf-38	68	10	and	and	CCONJ
gujaf-38	68	11	its	its	PRON
gujaf-38	68	12	policy	policy	NOUN
gujaf-38	68	13	implications	implication	NOUN
gujaf-38	68	14	.	.	PUNCT
gujaf-38	69	1	2	2	X
gujaf-38	69	2	.	.	X
gujaf-38	69	3	literature	literature	NOUN
gujaf-38	69	4	review	review	PROPN
gujaf-38	69	5	and	and	CCONJ
gujaf-38	69	6	theoretical	theoretical	ADJ
gujaf-38	69	7	framework	framework	NOUN
gujaf-38	69	8	the	the	DET
gujaf-38	69	9	debate	debate	NOUN
gujaf-38	69	10	on	on	ADP
gujaf-38	69	11	the	the	DET
gujaf-38	69	12	relationship	relationship	NOUN
gujaf-38	69	13	between	between	ADP
gujaf-38	69	14	audit	audit	NOUN
gujaf-38	69	15	quality	quality	NOUN
gujaf-38	69	16	and	and	CCONJ
gujaf-38	69	17	earnings	earning	NOUN
gujaf-38	69	18	management	management	NOUN
gujaf-38	69	19	has	have	AUX
gujaf-38	69	20	attracted	attract	VERB
gujaf-38	69	21	great	great	ADJ
gujaf-38	69	22	attention	attention	NOUN
gujaf-38	69	23	from	from	ADP
gujaf-38	69	24	accounting	account	VERB
gujaf-38	69	25	researchers	researcher	NOUN
gujaf-38	69	26	in	in	ADP
gujaf-38	69	27	both	both	PRON
gujaf-38	69	28	developed	developed	ADJ
gujaf-38	69	29	and	and	CCONJ
gujaf-38	69	30	developing	develop	VERB
gujaf-38	69	31	economies	economy	NOUN
gujaf-38	69	32	.	.	PUNCT
gujaf-38	70	1	this	this	PRON
gujaf-38	70	2	is	be	AUX
gujaf-38	70	3	evident	evident	ADJ
gujaf-38	70	4	in	in	ADP
gujaf-38	70	5	the	the	DET
gujaf-38	70	6	number	number	NOUN
gujaf-38	70	7	of	of	ADP
gujaf-38	70	8	empirical	empirical	ADJ
gujaf-38	70	9	studies	study	NOUN
gujaf-38	70	10	conducted	conduct	VERB
gujaf-38	70	11	from	from	ADP
gujaf-38	70	12	both	both	DET
gujaf-38	70	13	economies	economy	NOUN
gujaf-38	70	14	over	over	ADP
gujaf-38	70	15	the	the	DET
gujaf-38	70	16	years	year	NOUN
gujaf-38	70	17	.	.	PUNCT
gujaf-38	71	1	2.1	2.1	NUM
gujaf-38	71	2	audit	audit	NOUN
gujaf-38	71	3	firm	firm	ADJ
gujaf-38	71	4	size	size	NOUN
gujaf-38	71	5	and	and	CCONJ
gujaf-38	71	6	earnings	earning	NOUN
gujaf-38	71	7	management	management	NOUN
gujaf-38	71	8	bisogno	bisogno	PROPN
gujaf-38	71	9	and	and	CCONJ
gujaf-38	71	10	deluca	deluca	PROPN
gujaf-38	71	11	(	(	PUNCT
gujaf-38	71	12	2016	2016	NUM
gujaf-38	71	13	)	)	PUNCT
gujaf-38	71	14	,	,	PUNCT
gujaf-38	71	15	the	the	DET
gujaf-38	71	16	largest	large	ADJ
gujaf-38	71	17	audit	audit	NOUN
gujaf-38	71	18	firms	firm	NOUN
gujaf-38	71	19	are	be	AUX
gujaf-38	71	20	considered	consider	VERB
gujaf-38	71	21	more	more	ADV
gujaf-38	71	22	independent	independent	ADJ
gujaf-38	71	23	for	for	ADP
gujaf-38	71	24	at	at	ADV
gujaf-38	71	25	least	least	ADV
gujaf-38	71	26	two	two	NUM
gujaf-38	71	27	reasons	reason	NOUN
gujaf-38	71	28	.	.	PUNCT
gujaf-38	72	1	first	first	ADV
gujaf-38	72	2	,	,	PUNCT
gujaf-38	72	3	due	due	ADP
gujaf-38	72	4	to	to	ADP
gujaf-38	72	5	the	the	DET
gujaf-38	72	6	size	size	NOUN
gujaf-38	72	7	of	of	ADP
gujaf-38	72	8	the	the	DET
gujaf-38	72	9	firms	firm	NOUN
gujaf-38	72	10	,	,	PUNCT
gujaf-38	72	11	the	the	DET
gujaf-38	72	12	audit	audit	NOUN
gujaf-38	72	13	fee	fee	NOUN
gujaf-38	72	14	generated	generate	VERB
gujaf-38	72	15	by	by	ADP
gujaf-38	72	16	a	a	DET
gujaf-38	72	17	particular	particular	ADJ
gujaf-38	72	18	client	client	NOUN
gujaf-38	72	19	constitutes	constitute	VERB
gujaf-38	72	20	a	a	DET
gujaf-38	72	21	smaller	small	ADJ
gujaf-38	72	22	percentage	percentage	NOUN
gujaf-38	72	23	of	of	ADP
gujaf-38	72	24	the	the	DET
gujaf-38	72	25	firm	firm	NOUN
gujaf-38	72	26	's	's	PART
gujaf-38	72	27	total	total	ADJ
gujaf-38	72	28	revenue	revenue	NOUN
gujaf-38	72	29	.	.	PUNCT
gujaf-38	73	1	second	second	ADJ
gujaf-38	73	2	,	,	PUNCT
gujaf-38	73	3	larger	large	ADJ
gujaf-38	73	4	audit	audit	NOUN
gujaf-38	73	5	firms	firm	NOUN
gujaf-38	73	6	typically	typically	ADV
gujaf-38	73	7	have	have	VERB
gujaf-38	73	8	many	many	ADJ
gujaf-38	73	9	divisions	division	NOUN
gujaf-38	73	10	to	to	PART
gujaf-38	73	11	provide	provide	VERB
gujaf-38	73	12	the	the	DET
gujaf-38	73	13	services	service	NOUN
gujaf-38	73	14	that	that	PRON
gujaf-38	73	15	clients	client	NOUN
gujaf-38	73	16	need	need	VERB
gujaf-38	73	17	,	,	PUNCT
gujaf-38	73	18	and	and	CCONJ
gujaf-38	73	19	therefore	therefore	ADV
gujaf-38	73	20	the	the	DET
gujaf-38	73	21	person	person	NOUN
gujaf-38	73	22	who	who	PRON
gujaf-38	73	23	audits	audits	VERB
gujaf-38	73	24	the	the	DET
gujaf-38	73	25	client	client	NOUN
gujaf-38	73	26	would	would	AUX
gujaf-38	73	27	be	be	AUX
gujaf-38	73	28	different	different	ADJ
gujaf-38	73	29	from	from	ADP
gujaf-38	73	30	the	the	DET
gujaf-38	73	31	person	person	NOUN
gujaf-38	73	32	who	who	PRON
gujaf-38	73	33	provided	provide	VERB
gujaf-38	73	34	non	non	ADJ
gujaf-38	73	35	-	-	ADJ
gujaf-38	73	36	audit	audit	ADJ
gujaf-38	73	37	services	service	NOUN
gujaf-38	73	38	.	.	PUNCT
gujaf-38	74	1	much	much	ADJ
gujaf-38	74	2	work	work	NOUN
gujaf-38	74	3	has	have	AUX
gujaf-38	74	4	been	be	AUX
gujaf-38	74	5	done	do	VERB
gujaf-38	74	6	reflecting	reflect	VERB
gujaf-38	74	7	the	the	DET
gujaf-38	74	8	size	size	NOUN
gujaf-38	74	9	of	of	ADP
gujaf-38	74	10	the	the	DET
gujaf-38	74	11	audit	audit	NOUN
gujaf-38	74	12	firm	firm	NOUN
gujaf-38	74	13	and	and	CCONJ
gujaf-38	74	14	earnings	earning	NOUN
gujaf-38	74	15	management	management	NOUN
gujaf-38	74	16	,	,	PUNCT
gujaf-38	74	17	for	for	ADP
gujaf-38	74	18	example	example	NOUN
gujaf-38	74	19	,	,	PUNCT
gujaf-38	74	20	aliyu	aliyu	NOUN
gujaf-38	74	21	,	,	PUNCT
gujaf-38	74	22	musa	musa	PROPN
gujaf-38	74	23	and	and	CCONJ
gujaf-38	74	24	zachariah	zachariah	PROPN
gujaf-38	74	25	(	(	PUNCT
gujaf-38	74	26	2015	2015	NUM
gujaf-38	74	27	)	)	PUNCT
gujaf-38	74	28	examined	examine	VERB
gujaf-38	74	29	the	the	DET
gujaf-38	74	30	effect	effect	NOUN
gujaf-38	74	31	of	of	ADP
gujaf-38	74	32	audit	audit	NOUN
gujaf-38	74	33	quality	quality	NOUN
gujaf-38	74	34	(	(	PUNCT
gujaf-38	74	35	represented	represent	VERB
gujaf-38	74	36	by	by	ADP
gujaf-38	74	37	the	the	DET
gujaf-38	74	38	size	size	NOUN
gujaf-38	74	39	of	of	ADP
gujaf-38	74	40	the	the	DET
gujaf-38	74	41	audit	audit	NOUN
gujaf-38	74	42	firm	firm	NOUN
gujaf-38	74	43	)	)	PUNCT
gujaf-38	74	44	.	.	PUNCT
gujaf-38	75	1	audit	audit	NOUN
gujaf-38	75	2	,	,	PUNCT
gujaf-38	75	3	joint	joint	ADJ
gujaf-38	75	4	audit	audit	NOUN
gujaf-38	75	5	and	and	CCONJ
gujaf-38	75	6	auditor	auditor	NOUN
gujaf-38	75	7	's	's	PART
gujaf-38	75	8	financial	financial	ADJ
gujaf-38	75	9	dependence	dependence	NOUN
gujaf-38	75	10	,	,	PUNCT
gujaf-38	75	11	a	a	DET
gujaf-38	75	12	measure	measure	NOUN
gujaf-38	75	13	of	of	ADP
gujaf-38	75	14	client	client	NOUN
gujaf-38	75	15	importance	importance	NOUN
gujaf-38	75	16	.	.	PUNCT
gujaf-38	75	17	)	)	PUNCT
gujaf-38	76	1	on	on	ADP
gujaf-38	76	2	profit	profit	NOUN
gujaf-38	76	3	management	management	NOUN
gujaf-38	76	4	of	of	ADP
gujaf-38	76	5	nigerian	nigerian	PROPN
gujaf-38	76	6	listed	list	VERB
gujaf-38	76	7	money	money	NOUN
gujaf-38	76	8	deposit	deposit	NOUN
gujaf-38	76	9	banks	bank	NOUN
gujaf-38	76	10	.	.	PUNCT
gujaf-38	77	1	the	the	DET
gujaf-38	77	2	discretionary	discretionary	ADJ
gujaf-38	77	3	provision	provision	NOUN
gujaf-38	77	4	earnings	earning	NOUN
gujaf-38	77	5	management	management	NOUN
gujaf-38	77	6	approach	approach	NOUN
gujaf-38	77	7	for	for	ADP
gujaf-38	77	8	bad	bad	ADJ
gujaf-38	77	9	loans	loan	NOUN
gujaf-38	77	10	was	be	AUX
gujaf-38	77	11	estimated	estimate	VERB
gujaf-38	77	12	using	use	VERB
gujaf-38	77	13	the	the	DET
gujaf-38	77	14	beaver	beaver	NOUN
gujaf-38	77	15	and	and	CCONJ
gujaf-38	77	16	engel	engel	PROPN
gujaf-38	77	17	(	(	PUNCT
gujaf-38	77	18	1996	1996	NUM
gujaf-38	77	19	)	)	PUNCT
gujaf-38	77	20	model	model	NOUN
gujaf-38	77	21	,	,	PUNCT
gujaf-38	77	22	tested	test	VERB
gujaf-38	77	23	by	by	ADP
gujaf-38	77	24	researchers	researcher	NOUN
gujaf-38	77	25	such	such	ADJ
gujaf-38	77	26	as	as	ADP
gujaf-38	77	27	fiechter	fiechter	NOUN
gujaf-38	77	28	and	and	CCONJ
gujaf-38	77	29	meyer	meyer	PROPN
gujaf-38	77	30	(	(	PUNCT
gujaf-38	77	31	2011	2011	NUM
gujaf-38	77	32	)	)	PUNCT
gujaf-38	77	33	.	.	PUNCT
gujaf-38	78	1	the	the	DET
gujaf-38	78	2	study	study	NOUN
gujaf-38	78	3	used	use	VERB
gujaf-38	78	4	a	a	DET
gujaf-38	78	5	sample	sample	NOUN
gujaf-38	78	6	of	of	ADP
gujaf-38	78	7	seven	seven	NUM
gujaf-38	78	8	(	(	PUNCT
gujaf-38	78	9	7	7	NUM
gujaf-38	78	10	)	)	PUNCT
gujaf-38	78	11	deposit	deposit	NOUN
gujaf-38	78	12	money	money	NOUN
gujaf-38	78	13	banks	bank	NOUN
gujaf-38	78	14	listed	list	VERB
gujaf-38	78	15	in	in	ADP
gujaf-38	78	16	the	the	DET
gujaf-38	78	17	nse	nse	NOUN
gujaf-38	78	18	for	for	ADP
gujaf-38	78	19	the	the	DET
gujaf-38	78	20	period	period	NOUN
gujaf-38	78	21	2006	2006	NUM
gujaf-38	78	22	to	to	ADP
gujaf-38	78	23	2013	2013	NUM
gujaf-38	78	24	,	,	PUNCT
gujaf-38	78	25	while	while	SCONJ
gujaf-38	78	26	the	the	DET
gujaf-38	78	27	data	datum	NOUN
gujaf-38	78	28	analysis	analysis	NOUN
gujaf-38	78	29	was	be	AUX
gujaf-38	78	30	performed	perform	VERB
gujaf-38	78	31	using	use	VERB
gujaf-38	78	32	the	the	DET
gujaf-38	78	33	ordinary	ordinary	ADJ
gujaf-38	78	34	least	least	ADJ
gujaf-38	78	35	squares	square	NOUN
gujaf-38	78	36	(	(	PUNCT
gujaf-38	78	37	ols	ol	NOUN
gujaf-38	78	38	)	)	PUNCT
gujaf-38	78	39	regression	regression	NOUN
gujaf-38	78	40	technique	technique	NOUN
gujaf-38	78	41	.	.	PUNCT
gujaf-38	79	1	the	the	DET
gujaf-38	79	2	results	result	NOUN
gujaf-38	79	3	of	of	ADP
gujaf-38	79	4	the	the	DET
gujaf-38	79	5	data	datum	NOUN
gujaf-38	79	6	analysis	analysis	NOUN
gujaf-38	79	7	indicated	indicate	VERB
gujaf-38	79	8	that	that	SCONJ
gujaf-38	79	9	both	both	CCONJ
gujaf-38	79	10	the	the	DET
gujaf-38	79	11	size	size	NOUN
gujaf-38	79	12	of	of	ADP
gujaf-38	79	13	the	the	DET
gujaf-38	79	14	audit	audit	NOUN
gujaf-38	79	15	firm	firm	NOUN
gujaf-38	79	16	and	and	CCONJ
gujaf-38	79	17	the	the	DET
gujaf-38	79	18	joint	joint	ADJ
gujaf-38	79	19	audit	audit	NOUN
gujaf-38	79	20	have	have	VERB
gujaf-38	79	21	a	a	DET
gujaf-38	79	22	significant	significant	ADJ
gujaf-38	79	23	negative	negative	ADJ
gujaf-38	79	24	effect	effect	NOUN
gujaf-38	79	25	on	on	ADP
gujaf-38	79	26	the	the	DET
gujaf-38	79	27	profit	profit	NOUN
gujaf-38	79	28	management	management	NOUN
gujaf-38	79	29	of	of	ADP
gujaf-38	79	30	the	the	DET
gujaf-38	79	31	nigerian	nigerian	PROPN
gujaf-38	79	32	listed	list	VERB
gujaf-38	79	33	money	money	NOUN
gujaf-38	79	34	deposit	deposit	NOUN
gujaf-38	79	35	banks	bank	NOUN
gujaf-38	79	36	.	.	PUNCT
gujaf-38	80	1	gusau	gusau	PROPN
gujaf-38	80	2	journal	journal	PROPN
gujaf-38	80	3	of	of	ADP
gujaf-38	80	4	accounting	accounting	NOUN
gujaf-38	80	5	and	and	CCONJ
gujaf-38	80	6	finance	finance	NOUN
gujaf-38	80	7	,	,	PUNCT
gujaf-38	80	8	vol	vol	NOUN
gujaf-38	80	9	.	.	PUNCT
gujaf-38	81	1	i	i	PRON
gujaf-38	81	2	,	,	PUNCT
gujaf-38	81	3	issue	issue	NOUN
gujaf-38	81	4	2	2	NUM
gujaf-38	81	5	,	,	PUNCT
gujaf-38	81	6	october	october	PROPN
gujaf-38	81	7	,	,	PUNCT
gujaf-38	81	8	2020	2020	NUM
gujaf-38	81	9	6	6	NUM
gujaf-38	81	10	zhou	zhou	NOUN
gujaf-38	81	11	and	and	CCONJ
gujaf-38	81	12	guan	guan	PROPN
gujaf-38	81	13	(	(	PUNCT
gujaf-38	81	14	2014	2014	NUM
gujaf-38	81	15	)	)	PUNCT
gujaf-38	81	16	investigated	investigate	VERB
gujaf-38	81	17	the	the	DET
gujaf-38	81	18	relationship	relationship	NOUN
gujaf-38	81	19	between	between	ADP
gujaf-38	81	20	audit	audit	NOUN
gujaf-38	81	21	quality	quality	NOUN
gujaf-38	81	22	and	and	CCONJ
gujaf-38	81	23	earnings	earning	NOUN
gujaf-38	81	24	management	management	NOUN
gujaf-38	81	25	of	of	ADP
gujaf-38	81	26	companies	company	NOUN
gujaf-38	81	27	in	in	ADP
gujaf-38	81	28	china	china	PROPN
gujaf-38	81	29	for	for	ADP
gujaf-38	81	30	the	the	DET
gujaf-38	81	31	period	period	NOUN
gujaf-38	81	32	2008	2008	NUM
gujaf-38	81	33	-	-	SYM
gujaf-38	81	34	2011	2011	NUM
gujaf-38	81	35	.	.	PUNCT
gujaf-38	82	1	discretionary	discretionary	ADJ
gujaf-38	82	2	accumulations	accumulation	NOUN
gujaf-38	82	3	were	be	AUX
gujaf-38	82	4	estimated	estimate	VERB
gujaf-38	82	5	using	use	VERB
gujaf-38	82	6	the	the	DET
gujaf-38	82	7	modified	modify	VERB
gujaf-38	82	8	jones	jones	PROPN
gujaf-38	82	9	model	model	PROPN
gujaf-38	82	10	for	for	ADP
gujaf-38	82	11	a	a	DET
gujaf-38	82	12	sample	sample	NOUN
gujaf-38	82	13	of	of	ADP
gujaf-38	82	14	4,640	4,640	NUM
gujaf-38	82	15	firm	firm	ADJ
gujaf-38	82	16	-	-	PUNCT
gujaf-38	82	17	year	year	NOUN
gujaf-38	82	18	observations	observation	NOUN
gujaf-38	82	19	.	.	PUNCT
gujaf-38	83	1	the	the	DET
gujaf-38	83	2	study	study	NOUN
gujaf-38	83	3	revealed	reveal	VERB
gujaf-38	83	4	that	that	SCONJ
gujaf-38	83	5	the	the	DET
gujaf-38	83	6	size	size	NOUN
gujaf-38	83	7	of	of	ADP
gujaf-38	83	8	the	the	DET
gujaf-38	83	9	auditing	auditing	NOUN
gujaf-38	83	10	company	company	NOUN
gujaf-38	83	11	has	have	VERB
gujaf-38	83	12	a	a	DET
gujaf-38	83	13	significant	significant	ADJ
gujaf-38	83	14	negative	negative	ADJ
gujaf-38	83	15	effect	effect	NOUN
gujaf-38	83	16	on	on	ADP
gujaf-38	83	17	earnings	earning	NOUN
gujaf-38	83	18	management	management	NOUN
gujaf-38	83	19	in	in	ADP
gujaf-38	83	20	china	china	PROPN
gujaf-38	83	21	,	,	PUNCT
gujaf-38	83	22	especially	especially	ADV
gujaf-38	83	23	for	for	ADP
gujaf-38	83	24	companies	company	NOUN
gujaf-38	83	25	with	with	ADP
gujaf-38	83	26	abnormal	abnormal	ADJ
gujaf-38	83	27	accumulations	accumulation	NOUN
gujaf-38	83	28	of	of	ADP
gujaf-38	83	29	increasing	increase	VERB
gujaf-38	83	30	revenue	revenue	NOUN
gujaf-38	83	31	.	.	PUNCT
gujaf-38	84	1	given	give	VERB
gujaf-38	84	2	the	the	DET
gujaf-38	84	3	different	different	ADJ
gujaf-38	84	4	nature	nature	NOUN
gujaf-38	84	5	of	of	ADP
gujaf-38	84	6	the	the	DET
gujaf-38	84	7	sampled	sample	VERB
gujaf-38	84	8	companies	company	NOUN
gujaf-38	84	9	in	in	ADP
gujaf-38	84	10	china	china	PROPN
gujaf-38	84	11	,	,	PUNCT
gujaf-38	84	12	the	the	DET
gujaf-38	84	13	results	result	NOUN
gujaf-38	84	14	of	of	ADP
gujaf-38	84	15	the	the	DET
gujaf-38	84	16	study	study	NOUN
gujaf-38	84	17	are	be	AUX
gujaf-38	84	18	likely	likely	ADJ
gujaf-38	84	19	not	not	PART
gujaf-38	84	20	applicable	applicable	ADJ
gujaf-38	84	21	to	to	PART
gujaf-38	84	22	money	money	NOUN
gujaf-38	84	23	deposit	deposit	NOUN
gujaf-38	84	24	banks	bank	NOUN
gujaf-38	84	25	in	in	ADP
gujaf-38	84	26	nigeria	nigeria	PROPN
gujaf-38	84	27	due	due	ADP
gujaf-38	84	28	to	to	ADP
gujaf-38	84	29	sectoral	sectoral	ADJ
gujaf-38	84	30	and	and	CCONJ
gujaf-38	84	31	economic	economic	ADJ
gujaf-38	84	32	differences	difference	NOUN
gujaf-38	84	33	.	.	PUNCT
gujaf-38	85	1	molik	molik	PROPN
gujaf-38	85	2	,	,	PUNCT
gujaf-38	85	3	mir	mir	PROPN
gujaf-38	85	4	,	,	PUNCT
gujaf-38	85	5	mclver	mclver	NOUN
gujaf-38	85	6	,	,	PUNCT
gujaf-38	85	7	and	and	CCONJ
gujaf-38	85	8	bepari	bepari	PROPN
gujaf-38	85	9	(	(	PUNCT
gujaf-38	85	10	2013	2013	NUM
gujaf-38	85	11	)	)	PUNCT
gujaf-38	85	12	examined	examine	VERB
gujaf-38	85	13	the	the	DET
gujaf-38	85	14	effect	effect	NOUN
gujaf-38	85	15	of	of	ADP
gujaf-38	85	16	audit	audit	NOUN
gujaf-38	85	17	quality	quality	NOUN
gujaf-38	85	18	on	on	ADP
gujaf-38	85	19	the	the	DET
gujaf-38	85	20	earnings	earning	NOUN
gujaf-38	85	21	management	management	NOUN
gujaf-38	85	22	of	of	ADP
gujaf-38	85	23	australian	australian	ADJ
gujaf-38	85	24	companies	company	NOUN
gujaf-38	85	25	during	during	ADP
gujaf-38	85	26	the	the	DET
gujaf-38	85	27	global	global	ADJ
gujaf-38	85	28	financial	financial	ADJ
gujaf-38	85	29	crisis	crisis	NOUN
gujaf-38	85	30	from	from	ADP
gujaf-38	85	31	2006	2006	NUM
gujaf-38	85	32	to	to	ADP
gujaf-38	85	33	2009	2009	NUM
gujaf-38	85	34	.	.	PUNCT
gujaf-38	86	1	the	the	DET
gujaf-38	86	2	earnings	earning	NOUN
gujaf-38	86	3	management	management	NOUN
gujaf-38	86	4	represented	represent	VERB
gujaf-38	86	5	by	by	ADP
gujaf-38	86	6	discretionary	discretionary	ADJ
gujaf-38	86	7	accruals	accrual	NOUN
gujaf-38	86	8	was	be	AUX
gujaf-38	86	9	estimated	estimate	VERB
gujaf-38	86	10	using	use	VERB
gujaf-38	86	11	the	the	DET
gujaf-38	86	12	jones	jones	PROPN
gujaf-38	86	13	model	model	PROPN
gujaf-38	86	14	(	(	PUNCT
gujaf-38	86	15	1991	1991	NUM
gujaf-38	86	16	)	)	PUNCT
gujaf-38	86	17	,	,	PUNCT
gujaf-38	86	18	the	the	DET
gujaf-38	86	19	modified	modify	VERB
gujaf-38	86	20	jones	jones	PROPN
gujaf-38	86	21	model	model	PROPN
gujaf-38	86	22	(	(	PUNCT
gujaf-38	86	23	dechow	dechow	ADJ
gujaf-38	86	24	,	,	PUNCT
gujaf-38	86	25	sloan	sloan	PROPN
gujaf-38	86	26	and	and	CCONJ
gujaf-38	86	27	sweeney	sweeney	PROPN
gujaf-38	86	28	,	,	PUNCT
gujaf-38	86	29	1995	1995	NUM
gujaf-38	86	30	)	)	PUNCT
gujaf-38	86	31	and	and	CCONJ
gujaf-38	86	32	the	the	DET
gujaf-38	86	33	modified	modify	VERB
gujaf-38	86	34	jones	jones	PROPN
gujaf-38	86	35	model	model	PROPN
gujaf-38	86	36	adjusted	adjust	VERB
gujaf-38	86	37	for	for	ADP
gujaf-38	86	38	company	company	NOUN
gujaf-38	86	39	performance	performance	NOUN
gujaf-38	86	40	(	(	PUNCT
gujaf-38	86	41	kothari	kothari	PROPN
gujaf-38	86	42	,	,	PUNCT
gujaf-38	86	43	leone	leone	NOUN
gujaf-38	86	44	and	and	CCONJ
gujaf-38	86	45	wasley	wasley	NOUN
gujaf-38	86	46	,	,	PUNCT
gujaf-38	86	47	2005	2005	NUM
gujaf-38	86	48	)	)	PUNCT
gujaf-38	86	49	to	to	PART
gujaf-38	86	50	improve	improve	VERB
gujaf-38	86	51	robustness	robustness	NOUN
gujaf-38	86	52	.	.	PUNCT
gujaf-38	87	1	panel	panel	NOUN
gujaf-38	87	2	regression	regression	NOUN
gujaf-38	87	3	analysis	analysis	NOUN
gujaf-38	87	4	was	be	AUX
gujaf-38	87	5	used	use	VERB
gujaf-38	87	6	as	as	ADP
gujaf-38	87	7	a	a	DET
gujaf-38	87	8	data	data	NOUN
gujaf-38	87	9	analysis	analysis	NOUN
gujaf-38	87	10	tool	tool	NOUN
gujaf-38	87	11	for	for	ADP
gujaf-38	87	12	a	a	DET
gujaf-38	87	13	sample	sample	NOUN
gujaf-38	87	14	of	of	ADP
gujaf-38	87	15	149	149	NUM
gujaf-38	87	16	companies	company	NOUN
gujaf-38	87	17	.	.	PUNCT
gujaf-38	88	1	however	however	ADV
gujaf-38	88	2	,	,	PUNCT
gujaf-38	88	3	the	the	DET
gujaf-38	88	4	study	study	NOUN
gujaf-38	88	5	findings	finding	NOUN
gujaf-38	88	6	indicated	indicate	VERB
gujaf-38	88	7	that	that	SCONJ
gujaf-38	88	8	a	a	DET
gujaf-38	88	9	negligible	negligible	ADJ
gujaf-38	88	10	positive	positive	ADJ
gujaf-38	88	11	relationship	relationship	NOUN
gujaf-38	88	12	was	be	AUX
gujaf-38	88	13	found	find	VERB
gujaf-38	88	14	between	between	ADP
gujaf-38	88	15	the	the	DET
gujaf-38	88	16	size	size	NOUN
gujaf-38	88	17	of	of	ADP
gujaf-38	88	18	the	the	DET
gujaf-38	88	19	audit	audit	NOUN
gujaf-38	88	20	firm	firm	NOUN
gujaf-38	88	21	(	(	PUNCT
gujaf-38	88	22	represented	represent	VERB
gujaf-38	88	23	by	by	ADP
gujaf-38	88	24	the	the	DET
gujaf-38	88	25	big	big	ADJ
gujaf-38	88	26	4	4	NUM
gujaf-38	88	27	)	)	PUNCT
gujaf-38	88	28	and	and	CCONJ
gujaf-38	88	29	the	the	DET
gujaf-38	88	30	profit	profit	NOUN
gujaf-38	88	31	management	management	NOUN
gujaf-38	88	32	of	of	ADP
gujaf-38	88	33	the	the	DET
gujaf-38	88	34	firms	firm	NOUN
gujaf-38	88	35	.	.	PUNCT
gujaf-38	89	1	2.2	2.2	NUM
gujaf-38	89	2	auditor	auditor	NOUN
gujaf-38	89	3	industry	industry	NOUN
gujaf-38	89	4	specialist	specialist	NOUN
gujaf-38	89	5	and	and	CCONJ
gujaf-38	89	6	earnings	earning	NOUN
gujaf-38	89	7	management	management	NOUN
gujaf-38	89	8	specialized	specialized	ADJ
gujaf-38	89	9	auditors	auditor	NOUN
gujaf-38	89	10	possess	possess	VERB
gujaf-38	89	11	industry	industry	NOUN
gujaf-38	89	12	-	-	PUNCT
gujaf-38	89	13	specific	specific	ADJ
gujaf-38	89	14	knowledge	knowledge	NOUN
gujaf-38	89	15	and	and	CCONJ
gujaf-38	89	16	experience	experience	NOUN
gujaf-38	89	17	that	that	PRON
gujaf-38	89	18	make	make	VERB
gujaf-38	89	19	them	they	PRON
gujaf-38	89	20	more	more	ADV
gujaf-38	89	21	effective	effective	ADJ
gujaf-38	89	22	in	in	ADP
gujaf-38	89	23	identifying	identify	VERB
gujaf-38	89	24	accounting	accounting	NOUN
gujaf-38	89	25	irregularities	irregularity	NOUN
gujaf-38	89	26	than	than	ADP
gujaf-38	89	27	nonspecialist	nonspecialist	ADJ
gujaf-38	89	28	auditors	auditor	NOUN
gujaf-38	89	29	.	.	PUNCT
gujaf-38	90	1	industry	industry	NOUN
gujaf-38	90	2	auditors	auditor	NOUN
gujaf-38	90	3	also	also	ADV
gujaf-38	90	4	invest	invest	VERB
gujaf-38	90	5	more	more	ADV
gujaf-38	90	6	in	in	ADP
gujaf-38	90	7	relevant	relevant	ADJ
gujaf-38	90	8	auditing	auditing	NOUN
gujaf-38	90	9	technology	technology	NOUN
gujaf-38	90	10	than	than	ADP
gujaf-38	90	11	their	their	PRON
gujaf-38	90	12	counterparts	counterpart	NOUN
gujaf-38	90	13	(	(	PUNCT
gujaf-38	90	14	tyokoso	tyokoso	PROPN
gujaf-38	90	15	&	&	CCONJ
gujaf-38	90	16	tsegba	tsegba	PROPN
gujaf-38	90	17	,	,	PUNCT
gujaf-38	90	18	2015	2015	NUM
gujaf-38	90	19	)	)	PUNCT
gujaf-38	90	20	.	.	PUNCT
gujaf-38	91	1	studies	study	NOUN
gujaf-38	91	2	on	on	ADP
gujaf-38	91	3	industry	industry	NOUN
gujaf-38	91	4	specialization	specialization	NOUN
gujaf-38	91	5	such	such	ADJ
gujaf-38	91	6	as	as	ADP
gujaf-38	91	7	hegazy	hegazy	ADJ
gujaf-38	91	8	(	(	PUNCT
gujaf-38	91	9	2015	2015	NUM
gujaf-38	91	10	)	)	PUNCT
gujaf-38	91	11	examined	examine	VERB
gujaf-38	91	12	the	the	DET
gujaf-38	91	13	effect	effect	NOUN
gujaf-38	91	14	of	of	ADP
gujaf-38	91	15	audit	audit	NOUN
gujaf-38	91	16	firms	firm	NOUN
gujaf-38	91	17	'	'	PART
gujaf-38	91	18	specialization	specialization	NOUN
gujaf-38	91	19	on	on	ADP
gujaf-38	91	20	earnings	earning	NOUN
gujaf-38	91	21	management	management	NOUN
gujaf-38	91	22	in	in	ADP
gujaf-38	91	23	egyptian	egyptian	ADJ
gujaf-38	91	24	firms	firm	NOUN
gujaf-38	91	25	.	.	PUNCT
gujaf-38	92	1	a	a	DET
gujaf-38	92	2	sample	sample	NOUN
gujaf-38	92	3	of	of	ADP
gujaf-38	92	4	seventy	seventy	NUM
gujaf-38	92	5	(	(	PUNCT
gujaf-38	92	6	70	70	NUM
gujaf-38	92	7	)	)	PUNCT
gujaf-38	92	8	auditors	auditor	NOUN
gujaf-38	92	9	,	,	PUNCT
gujaf-38	92	10	comprising	comprise	VERB
gujaf-38	92	11	both	both	CCONJ
gujaf-38	92	12	specialist	specialist	ADJ
gujaf-38	92	13	auditors	auditor	NOUN
gujaf-38	92	14	and	and	CCONJ
gujaf-38	92	15	non	non	ADJ
gujaf-38	92	16	-	-	ADJ
gujaf-38	92	17	specialist	specialist	ADJ
gujaf-38	92	18	auditors	auditor	NOUN
gujaf-38	92	19	,	,	PUNCT
gujaf-38	92	20	were	be	AUX
gujaf-38	92	21	assigned	assign	VERB
gujaf-38	92	22	a	a	DET
gujaf-38	92	23	common	common	ADJ
gujaf-38	92	24	task	task	NOUN
gujaf-38	92	25	with	with	ADP
gujaf-38	92	26	equal	equal	ADJ
gujaf-38	92	27	time	time	NOUN
gujaf-38	92	28	to	to	PART
gujaf-38	92	29	perform	perform	VERB
gujaf-38	92	30	under	under	ADP
gujaf-38	92	31	the	the	DET
gujaf-38	92	32	supervision	supervision	NOUN
gujaf-38	92	33	of	of	ADP
gujaf-38	92	34	an	an	DET
gujaf-38	92	35	audit	audit	NOUN
gujaf-38	92	36	professor	professor	NOUN
gujaf-38	92	37	and	and	CCONJ
gujaf-38	92	38	three	three	NUM
gujaf-38	92	39	(	(	PUNCT
gujaf-38	92	40	3	3	X
gujaf-38	92	41	)	)	PUNCT
gujaf-38	92	42	practicing	practice	VERB
gujaf-38	92	43	senior	senior	ADJ
gujaf-38	92	44	auditors	auditor	NOUN
gujaf-38	92	45	.	.	PUNCT
gujaf-38	93	1	findings	finding	NOUN
gujaf-38	93	2	at	at	ADP
gujaf-38	93	3	the	the	DET
gujaf-38	93	4	end	end	NOUN
gujaf-38	93	5	of	of	ADP
gujaf-38	93	6	the	the	DET
gujaf-38	93	7	experiment	experiment	NOUN
gujaf-38	93	8	indicated	indicate	VERB
gujaf-38	93	9	that	that	SCONJ
gujaf-38	93	10	specialized	specialized	ADJ
gujaf-38	93	11	industry	industry	NOUN
gujaf-38	93	12	auditors	auditor	NOUN
gujaf-38	93	13	do	do	AUX
gujaf-38	93	14	not	not	PART
gujaf-38	93	15	constrain	constrain	VERB
gujaf-38	93	16	earnings	earning	NOUN
gujaf-38	93	17	management	management	NOUN
gujaf-38	93	18	better	well	ADV
gujaf-38	93	19	than	than	ADP
gujaf-38	93	20	non	non	ADJ
gujaf-38	93	21	-	-	ADJ
gujaf-38	93	22	specialist	specialist	ADJ
gujaf-38	93	23	auditors	auditor	NOUN
gujaf-38	93	24	.	.	PUNCT
gujaf-38	94	1	however	however	ADV
gujaf-38	94	2	,	,	PUNCT
gujaf-38	94	3	the	the	DET
gujaf-38	94	4	study	study	NOUN
gujaf-38	94	5	is	be	AUX
gujaf-38	94	6	limited	limit	VERB
gujaf-38	94	7	because	because	SCONJ
gujaf-38	94	8	even	even	ADV
gujaf-38	94	9	though	though	SCONJ
gujaf-38	94	10	egypt	egypt	PROPN
gujaf-38	94	11	and	and	CCONJ
gujaf-38	94	12	nigeria	nigeria	PROPN
gujaf-38	94	13	are	be	AUX
gujaf-38	94	14	both	both	PRON
gujaf-38	94	15	developing	develop	VERB
gujaf-38	94	16	economies	economy	NOUN
gujaf-38	94	17	,	,	PUNCT
gujaf-38	94	18	there	there	PRON
gujaf-38	94	19	are	be	VERB
gujaf-38	94	20	still	still	ADV
gujaf-38	94	21	differences	difference	NOUN
gujaf-38	94	22	that	that	PRON
gujaf-38	94	23	could	could	AUX
gujaf-38	94	24	make	make	VERB
gujaf-38	94	25	the	the	DET
gujaf-38	94	26	study	study	NOUN
gujaf-38	94	27	's	's	PART
gujaf-38	94	28	findings	finding	NOUN
gujaf-38	94	29	not	not	PART
gujaf-38	94	30	applicable	applicable	ADJ
gujaf-38	94	31	to	to	ADP
gujaf-38	94	32	oil	oil	NOUN
gujaf-38	94	33	trading	trading	NOUN
gujaf-38	94	34	in	in	ADP
gujaf-38	94	35	nigeria	nigeria	PROPN
gujaf-38	94	36	.	.	PUNCT
gujaf-38	95	1	gusau	gusau	PROPN
gujaf-38	95	2	journal	journal	PROPN
gujaf-38	95	3	of	of	ADP
gujaf-38	95	4	accounting	accounting	NOUN
gujaf-38	95	5	and	and	CCONJ
gujaf-38	95	6	finance	finance	NOUN
gujaf-38	95	7	,	,	PUNCT
gujaf-38	95	8	vol	vol	NOUN
gujaf-38	95	9	.	.	PUNCT
gujaf-38	96	1	i	i	PRON
gujaf-38	96	2	,	,	PUNCT
gujaf-38	96	3	issue	issue	NOUN
gujaf-38	96	4	2	2	NUM
gujaf-38	96	5	,	,	PUNCT
gujaf-38	96	6	october	october	PROPN
gujaf-38	96	7	,	,	PUNCT
gujaf-38	96	8	2020	2020	NUM
gujaf-38	96	9	7	7	NUM
gujaf-38	96	10	in	in	ADP
gujaf-38	96	11	addition	addition	NOUN
gujaf-38	96	12	,	,	PUNCT
gujaf-38	96	13	karimi	karimi	PROPN
gujaf-38	96	14	and	and	CCONJ
gujaf-38	96	15	gerayli	gerayli	NOUN
gujaf-38	96	16	(	(	PUNCT
gujaf-38	96	17	2014	2014	NUM
gujaf-38	96	18	)	)	PUNCT
gujaf-38	96	19	studied	study	VERB
gujaf-38	96	20	the	the	DET
gujaf-38	96	21	relationship	relationship	NOUN
gujaf-38	96	22	between	between	ADP
gujaf-38	96	23	audit	audit	NOUN
gujaf-38	96	24	quality	quality	NOUN
gujaf-38	96	25	(	(	PUNCT
gujaf-38	96	26	represented	represent	VERB
gujaf-38	96	27	by	by	ADP
gujaf-38	96	28	auditor	auditor	NOUN
gujaf-38	96	29	industry	industry	NOUN
gujaf-38	96	30	specialization	specialization	NOUN
gujaf-38	96	31	and	and	CCONJ
gujaf-38	96	32	auditor	auditor	NOUN
gujaf-38	96	33	tenure	tenure	NOUN
gujaf-38	96	34	)	)	PUNCT
gujaf-38	96	35	and	and	CCONJ
gujaf-38	96	36	estimated	estimate	VERB
gujaf-38	96	37	earnings	earning	NOUN
gujaf-38	96	38	management	management	NOUN
gujaf-38	96	39	through	through	ADP
gujaf-38	96	40	the	the	DET
gujaf-38	96	41	modified	modify	VERB
gujaf-38	96	42	1991	1991	NUM
gujaf-38	96	43	jones	jones	PROPN
gujaf-38	96	44	model	model	NOUN
gujaf-38	96	45	of	of	ADP
gujaf-38	96	46	91	91	NUM
gujaf-38	96	47	listed	list	VERB
gujaf-38	96	48	companies	company	NOUN
gujaf-38	96	49	.	.	PUNCT
gujaf-38	97	1	on	on	ADP
gujaf-38	97	2	the	the	DET
gujaf-38	97	3	tehran	tehran	PROPN
gujaf-38	97	4	stock	stock	PROPN
gujaf-38	97	5	exchange	exchange	PROPN
gujaf-38	97	6	(	(	PUNCT
gujaf-38	97	7	tse	tse	PROPN
gujaf-38	97	8	)	)	PUNCT
gujaf-38	97	9	for	for	ADP
gujaf-38	97	10	the	the	DET
gujaf-38	97	11	period	period	NOUN
gujaf-38	97	12	2008	2008	NUM
gujaf-38	97	13	-	-	SYM
gujaf-38	97	14	2012	2012	NUM
gujaf-38	97	15	.	.	PUNCT
gujaf-38	98	1	evidence	evidence	NOUN
gujaf-38	98	2	from	from	ADP
gujaf-38	98	3	the	the	DET
gujaf-38	98	4	study	study	NOUN
gujaf-38	98	5	indicated	indicate	VERB
gujaf-38	98	6	that	that	SCONJ
gujaf-38	98	7	industry	industry	NOUN
gujaf-38	98	8	specialization	specialization	NOUN
gujaf-38	98	9	for	for	ADP
gujaf-38	98	10	auditors	auditor	NOUN
gujaf-38	98	11	is	be	AUX
gujaf-38	98	12	associated	associate	VERB
gujaf-38	98	13	with	with	ADP
gujaf-38	98	14	lower	low	ADJ
gujaf-38	98	15	earnings	earning	NOUN
gujaf-38	98	16	management	management	NOUN
gujaf-38	98	17	of	of	ADP
gujaf-38	98	18	companies	company	NOUN
gujaf-38	98	19	listed	list	VERB
gujaf-38	98	20	on	on	ADP
gujaf-38	98	21	the	the	DET
gujaf-38	98	22	tse	tse	PROPN
gujaf-38	98	23	.	.	PUNCT
gujaf-38	99	1	results	result	NOUN
gujaf-38	99	2	are	be	AUX
gujaf-38	99	3	unlikely	unlikely	ADJ
gujaf-38	99	4	to	to	PART
gujaf-38	99	5	apply	apply	VERB
gujaf-38	99	6	to	to	ADP
gujaf-38	99	7	publicly	publicly	ADV
gujaf-38	99	8	traded	trade	VERB
gujaf-38	99	9	money	money	NOUN
gujaf-38	99	10	deposit	deposit	NOUN
gujaf-38	99	11	banks	bank	NOUN
gujaf-38	99	12	in	in	ADP
gujaf-38	99	13	nigeria	nigeria	PROPN
gujaf-38	99	14	due	due	ADP
gujaf-38	99	15	to	to	ADP
gujaf-38	99	16	industry	industry	NOUN
gujaf-38	99	17	differences	difference	NOUN
gujaf-38	99	18	.	.	PUNCT
gujaf-38	100	1	rohaida	rohaida	PROPN
gujaf-38	100	2	(	(	PUNCT
gujaf-38	100	3	2011	2011	NUM
gujaf-38	100	4	)	)	PUNCT
gujaf-38	100	5	examined	examine	VERB
gujaf-38	100	6	the	the	DET
gujaf-38	100	7	association	association	NOUN
gujaf-38	100	8	between	between	ADP
gujaf-38	100	9	audit	audit	NOUN
gujaf-38	100	10	quality	quality	NOUN
gujaf-38	100	11	(	(	PUNCT
gujaf-38	100	12	represented	represent	VERB
gujaf-38	100	13	by	by	ADP
gujaf-38	100	14	audit	audit	NOUN
gujaf-38	100	15	fees	fee	NOUN
gujaf-38	100	16	,	,	PUNCT
gujaf-38	100	17	auditor	auditor	PROPN
gujaf-38	100	18	specialized	specialize	VERB
gujaf-38	100	19	in	in	ADP
gujaf-38	100	20	the	the	DET
gujaf-38	100	21	industry	industry	NOUN
gujaf-38	100	22	,	,	PUNCT
gujaf-38	100	23	size	size	NOUN
gujaf-38	100	24	of	of	ADP
gujaf-38	100	25	the	the	DET
gujaf-38	100	26	audit	audit	NOUN
gujaf-38	100	27	committee	committee	NOUN
gujaf-38	100	28	,	,	PUNCT
gujaf-38	100	29	independence	independence	NOUN
gujaf-38	100	30	of	of	ADP
gujaf-38	100	31	the	the	DET
gujaf-38	100	32	audit	audit	NOUN
gujaf-38	100	33	committee	committee	NOUN
gujaf-38	100	34	,	,	PUNCT
gujaf-38	100	35	financial	financial	ADJ
gujaf-38	100	36	experience	experience	NOUN
gujaf-38	100	37	of	of	ADP
gujaf-38	100	38	the	the	DET
gujaf-38	100	39	audit	audit	NOUN
gujaf-38	100	40	committee	committee	NOUN
gujaf-38	100	41	and	and	CCONJ
gujaf-38	100	42	meeting	meeting	NOUN
gujaf-38	100	43	of	of	ADP
gujaf-38	100	44	the	the	DET
gujaf-38	100	45	audit	audit	NOUN
gujaf-38	100	46	committee	committee	NOUN
gujaf-38	100	47	)	)	PUNCT
gujaf-38	100	48	and	and	CCONJ
gujaf-38	100	49	company	company	NOUN
gujaf-38	100	50	earnings	earning	NOUN
gujaf-38	100	51	management	management	NOUN
gujaf-38	100	52	in	in	ADP
gujaf-38	100	53	the	the	DET
gujaf-38	100	54	uk	uk	PROPN
gujaf-38	100	55	.	.	PUNCT
gujaf-38	101	1	earnings	earning	NOUN
gujaf-38	101	2	management	management	NOUN
gujaf-38	101	3	,	,	PUNCT
gujaf-38	101	4	represented	represent	VERB
gujaf-38	101	5	by	by	ADP
gujaf-38	101	6	discretionary	discretionary	ADJ
gujaf-38	101	7	accruals	accrual	NOUN
gujaf-38	101	8	,	,	PUNCT
gujaf-38	101	9	was	be	AUX
gujaf-38	101	10	estimated	estimate	VERB
gujaf-38	101	11	using	use	VERB
gujaf-38	101	12	the	the	DET
gujaf-38	101	13	1991	1991	NUM
gujaf-38	101	14	modified	modify	VERB
gujaf-38	101	15	jones	jones	PROPN
gujaf-38	101	16	and	and	CCONJ
gujaf-38	101	17	jones	jones	PROPN
gujaf-38	101	18	model	model	PROPN
gujaf-38	101	19	and	and	CCONJ
gujaf-38	101	20	the	the	DET
gujaf-38	101	21	kothari	kothari	PROPN
gujaf-38	101	22	,	,	PUNCT
gujaf-38	101	23	lcone	lcone	NOUN
gujaf-38	101	24	,	,	PUNCT
gujaf-38	101	25	and	and	CCONJ
gujaf-38	101	26	wasley	wasley	NOUN
gujaf-38	101	27	(	(	PUNCT
gujaf-38	101	28	2005	2005	NUM
gujaf-38	101	29	)	)	PUNCT
gujaf-38	101	30	model	model	NOUN
gujaf-38	101	31	.	.	PUNCT
gujaf-38	102	1	the	the	DET
gujaf-38	102	2	results	result	NOUN
gujaf-38	102	3	of	of	ADP
gujaf-38	102	4	the	the	DET
gujaf-38	102	5	study	study	NOUN
gujaf-38	102	6	showed	show	VERB
gujaf-38	102	7	that	that	SCONJ
gujaf-38	102	8	specialized	specialized	ADJ
gujaf-38	102	9	auditors	auditor	NOUN
gujaf-38	102	10	are	be	AUX
gujaf-38	102	11	associated	associate	VERB
gujaf-38	102	12	with	with	ADP
gujaf-38	102	13	lower	low	ADJ
gujaf-38	102	14	earnings	earning	NOUN
gujaf-38	102	15	management	management	NOUN
gujaf-38	102	16	of	of	ADP
gujaf-38	102	17	the	the	DET
gujaf-38	102	18	sampled	sample	VERB
gujaf-38	102	19	companies	company	NOUN
gujaf-38	102	20	for	for	ADP
gujaf-38	102	21	all	all	DET
gujaf-38	102	22	earnings	earning	NOUN
gujaf-38	102	23	management	management	NOUN
gujaf-38	102	24	measures	measure	NOUN
gujaf-38	102	25	.	.	PUNCT
gujaf-38	103	1	2.3	2.3	NUM
gujaf-38	103	2	audit	audit	NOUN
gujaf-38	103	3	tenure	tenure	NOUN
gujaf-38	103	4	and	and	CCONJ
gujaf-38	103	5	earnings	earning	NOUN
gujaf-38	103	6	management	management	NOUN
gujaf-38	103	7	auditors	auditor	NOUN
gujaf-38	103	8	working	work	VERB
gujaf-38	103	9	with	with	ADP
gujaf-38	103	10	clients	client	NOUN
gujaf-38	103	11	for	for	ADP
gujaf-38	103	12	a	a	DET
gujaf-38	103	13	long	long	ADJ
gujaf-38	103	14	time	time	NOUN
gujaf-38	103	15	would	would	AUX
gujaf-38	103	16	likely	likely	ADV
gujaf-38	103	17	have	have	AUX
gujaf-38	103	18	increased	increase	VERB
gujaf-38	103	19	specific	specific	ADJ
gujaf-38	103	20	knowledge	knowledge	NOUN
gujaf-38	103	21	about	about	ADP
gujaf-38	103	22	their	their	PRON
gujaf-38	103	23	clients	client	NOUN
gujaf-38	103	24	'	'	PART
gujaf-38	103	25	activities	activity	NOUN
gujaf-38	103	26	,	,	PUNCT
gujaf-38	103	27	thus	thus	ADV
gujaf-38	103	28	increasing	increase	VERB
gujaf-38	103	29	earnings	earning	NOUN
gujaf-38	103	30	management	management	NOUN
gujaf-38	103	31	and	and	CCONJ
gujaf-38	103	32	resulting	result	VERB
gujaf-38	103	33	in	in	ADP
gujaf-38	103	34	a	a	DET
gujaf-38	103	35	positive	positive	ADJ
gujaf-38	103	36	association	association	NOUN
gujaf-38	103	37	between	between	ADP
gujaf-38	103	38	auditor	auditor	NOUN
gujaf-38	103	39	tenure	tenure	NOUN
gujaf-38	103	40	and	and	CCONJ
gujaf-38	103	41	earnings	earning	NOUN
gujaf-38	103	42	management	management	NOUN
gujaf-38	103	43	(	(	PUNCT
gujaf-38	103	44	jenkins	jenkins	PROPN
gujaf-38	103	45	&	&	CCONJ
gujaf-38	103	46	velury	velury	NOUN
gujaf-38	103	47	,	,	PUNCT
gujaf-38	103	48	2008	2008	NUM
gujaf-38	103	49	)	)	PUNCT
gujaf-38	103	50	studies	study	NOUN
gujaf-38	103	51	on	on	ADP
gujaf-38	103	52	audit	audit	NOUN
gujaf-38	103	53	tenure	tenure	NOUN
gujaf-38	103	54	and	and	CCONJ
gujaf-38	103	55	managerial	managerial	ADJ
gujaf-38	103	56	earnings	earning	NOUN
gujaf-38	103	57	such	such	ADJ
gujaf-38	103	58	as	as	ADP
gujaf-38	103	59	okeke	okeke	ADJ
gujaf-38	103	60	-	-	PUNCT
gujaf-38	103	61	muogbo	muogbo	NOUN
gujaf-38	103	62	and	and	CCONJ
gujaf-38	103	63	egungwu	egungwu	ADJ
gujaf-38	103	64	(	(	PUNCT
gujaf-38	103	65	2019	2019	NUM
gujaf-38	103	66	)	)	PUNCT
gujaf-38	103	67	,	,	PUNCT
gujaf-38	103	68	examined	examine	VERB
gujaf-38	103	69	the	the	DET
gujaf-38	103	70	effect	effect	NOUN
gujaf-38	103	71	of	of	ADP
gujaf-38	103	72	audit	audit	NOUN
gujaf-38	103	73	tenure	tenure	NOUN
gujaf-38	103	74	on	on	ADP
gujaf-38	103	75	the	the	DET
gujaf-38	103	76	earnings	earning	NOUN
gujaf-38	103	77	management	management	NOUN
gujaf-38	103	78	of	of	ADP
gujaf-38	103	79	listed	list	VERB
gujaf-38	103	80	non	non	ADJ
gujaf-38	103	81	-	-	ADJ
gujaf-38	103	82	financial	financial	ADJ
gujaf-38	103	83	companies	company	NOUN
gujaf-38	103	84	in	in	ADP
gujaf-38	103	85	nigeria	nigeria	PROPN
gujaf-38	103	86	.	.	PUNCT
gujaf-38	104	1	according	accord	VERB
gujaf-38	104	2	to	to	ADP
gujaf-38	104	3	the	the	DET
gujaf-38	104	4	objective	objective	NOUN
gujaf-38	104	5	of	of	ADP
gujaf-38	104	6	the	the	DET
gujaf-38	104	7	study	study	NOUN
gujaf-38	104	8	,	,	PUNCT
gujaf-38	104	9	the	the	DET
gujaf-38	104	10	research	research	NOUN
gujaf-38	104	11	question	question	NOUN
gujaf-38	104	12	and	and	CCONJ
gujaf-38	104	13	the	the	DET
gujaf-38	104	14	hypothesis	hypothesis	NOUN
gujaf-38	104	15	were	be	AUX
gujaf-38	104	16	formulated	formulate	VERB
gujaf-38	104	17	and	and	CCONJ
gujaf-38	104	18	tested	test	VERB
gujaf-38	104	19	at	at	ADP
gujaf-38	104	20	the	the	DET
gujaf-38	104	21	5	5	NUM
gujaf-38	104	22	%	%	NOUN
gujaf-38	104	23	level	level	NOUN
gujaf-38	104	24	of	of	ADP
gujaf-38	104	25	significance	significance	NOUN
gujaf-38	104	26	.	.	PUNCT
gujaf-38	105	1	secondary	secondary	ADJ
gujaf-38	105	2	data	datum	NOUN
gujaf-38	105	3	was	be	AUX
gujaf-38	105	4	obtained	obtain	VERB
gujaf-38	105	5	from	from	ADP
gujaf-38	105	6	twenty	twenty	NUM
gujaf-38	105	7	-	-	PUNCT
gujaf-38	105	8	four	four	NUM
gujaf-38	105	9	(	(	PUNCT
gujaf-38	105	10	24	24	NUM
gujaf-38	105	11	)	)	PUNCT
gujaf-38	105	12	companies	company	NOUN
gujaf-38	105	13	listed	list	VERB
gujaf-38	105	14	on	on	ADP
gujaf-38	105	15	the	the	DET
gujaf-38	105	16	floors	floor	NOUN
gujaf-38	105	17	of	of	ADP
gujaf-38	105	18	the	the	DET
gujaf-38	105	19	nigerian	nigerian	ADJ
gujaf-38	105	20	stock	stock	NOUN
gujaf-38	105	21	exchange	exchange	NOUN
gujaf-38	105	22	for	for	ADP
gujaf-38	105	23	the	the	DET
gujaf-38	105	24	period	period	NOUN
gujaf-38	105	25	2007	2007	NUM
gujaf-38	105	26	-	-	SYM
gujaf-38	105	27	2017	2017	NUM
gujaf-38	105	28	(	(	PUNCT
gujaf-38	105	29	11	11	NUM
gujaf-38	105	30	years	year	NOUN
gujaf-38	105	31	)	)	PUNCT
gujaf-38	105	32	.	.	PUNCT
gujaf-38	106	1	the	the	DET
gujaf-38	106	2	study	study	NOUN
gujaf-38	106	3	adopted	adopt	VERB
gujaf-38	106	4	an	an	DET
gujaf-38	106	5	ex	ex	ADJ
gujaf-38	106	6	post	post	X
gujaf-38	106	7	facto	facto	X
gujaf-38	106	8	research	research	NOUN
gujaf-38	106	9	design	design	NOUN
gujaf-38	106	10	.	.	PUNCT
gujaf-38	107	1	the	the	DET
gujaf-38	107	2	study	study	NOUN
gujaf-38	107	3	findings	finding	NOUN
gujaf-38	107	4	indicated	indicate	VERB
gujaf-38	107	5	that	that	SCONJ
gujaf-38	107	6	audit	audit	NOUN
gujaf-38	107	7	tenure	tenure	NOUN
gujaf-38	107	8	has	have	VERB
gujaf-38	107	9	a	a	DET
gujaf-38	107	10	significant	significant	ADJ
gujaf-38	107	11	positive	positive	ADJ
gujaf-38	107	12	effect	effect	NOUN
gujaf-38	107	13	on	on	ADP
gujaf-38	107	14	the	the	DET
gujaf-38	107	15	earnings	earning	NOUN
gujaf-38	107	16	management	management	NOUN
gujaf-38	107	17	of	of	ADP
gujaf-38	107	18	listed	list	VERB
gujaf-38	107	19	companies	company	NOUN
gujaf-38	107	20	in	in	ADP
gujaf-38	107	21	nigeria	nigeria	PROPN
gujaf-38	107	22	.	.	PUNCT
gujaf-38	108	1	moeinadin	moeinadin	VERB
gujaf-38	108	2	,	,	PUNCT
gujaf-38	108	3	heirany	heirany	PRON
gujaf-38	108	4	,	,	PUNCT
gujaf-38	108	5	and	and	CCONJ
gujaf-38	108	6	moazen	moazen	NOUN
gujaf-38	108	7	(	(	PUNCT
gujaf-38	108	8	2013	2013	NUM
gujaf-38	108	9	)	)	PUNCT
gujaf-38	108	10	investigate	investigate	VERB
gujaf-38	108	11	the	the	DET
gujaf-38	108	12	relationship	relationship	NOUN
gujaf-38	108	13	between	between	ADP
gujaf-38	108	14	tenure	tenure	NOUN
gujaf-38	108	15	and	and	CCONJ
gujaf-38	108	16	size	size	NOUN
gujaf-38	108	17	of	of	ADP
gujaf-38	108	18	the	the	DET
gujaf-38	108	19	audit	audit	NOUN
gujaf-38	108	20	firm	firm	NOUN
gujaf-38	108	21	and	and	CCONJ
gujaf-38	108	22	earnings	earning	NOUN
gujaf-38	108	23	management	management	NOUN
gujaf-38	108	24	.	.	PUNCT
gujaf-38	109	1	the	the	DET
gujaf-38	109	2	statistical	statistical	ADJ
gujaf-38	109	3	population	population	NOUN
gujaf-38	109	4	is	be	AUX
gujaf-38	109	5	made	make	VERB
gujaf-38	109	6	up	up	ADP
gujaf-38	109	7	of	of	ADP
gujaf-38	109	8	pharmaceutical	pharmaceutical	ADJ
gujaf-38	109	9	companies	company	NOUN
gujaf-38	109	10	listed	list	VERB
gujaf-38	109	11	on	on	ADP
gujaf-38	109	12	the	the	DET
gujaf-38	109	13	tehran	tehran	PROPN
gujaf-38	109	14	stock	stock	PROPN
gujaf-38	109	15	exchange	exchange	PROPN
gujaf-38	109	16	and	and	CCONJ
gujaf-38	109	17	the	the	DET
gujaf-38	109	18	sample	sample	NOUN
gujaf-38	109	19	was	be	AUX
gujaf-38	109	20	selected	select	VERB
gujaf-38	109	21	from	from	ADP
gujaf-38	109	22	25	25	NUM
gujaf-38	109	23	pharmaceutical	pharmaceutical	ADJ
gujaf-38	109	24	companies	company	NOUN
gujaf-38	109	25	using	use	VERB
gujaf-38	109	26	the	the	DET
gujaf-38	109	27	systematic	systematic	ADJ
gujaf-38	109	28	elimination	elimination	NOUN
gujaf-38	109	29	method	method	NOUN
gujaf-38	109	30	.	.	PUNCT
gujaf-38	110	1	the	the	DET
gujaf-38	110	2	temporal	temporal	ADJ
gujaf-38	110	3	scope	scope	NOUN
gujaf-38	110	4	of	of	ADP
gujaf-38	110	5	this	this	DET
gujaf-38	110	6	study	study	NOUN
gujaf-38	110	7	is	be	AUX
gujaf-38	110	8	from	from	ADP
gujaf-38	110	9	2005	2005	NUM
gujaf-38	110	10	gusau	gusau	ADJ
gujaf-38	110	11	journal	journal	NOUN
gujaf-38	110	12	of	of	ADP
gujaf-38	110	13	accounting	accounting	NOUN
gujaf-38	110	14	and	and	CCONJ
gujaf-38	110	15	finance	finance	NOUN
gujaf-38	110	16	,	,	PUNCT
gujaf-38	110	17	vol	vol	NOUN
gujaf-38	110	18	.	.	PUNCT
gujaf-38	111	1	i	i	PRON
gujaf-38	111	2	,	,	PUNCT
gujaf-38	111	3	issue	issue	NOUN
gujaf-38	111	4	2	2	NUM
gujaf-38	111	5	,	,	PUNCT
gujaf-38	111	6	october	october	PROPN
gujaf-38	111	7	,	,	PUNCT
gujaf-38	111	8	2020	2020	NUM
gujaf-38	111	9	8	8	NUM
gujaf-38	111	10	to	to	ADP
gujaf-38	111	11	2010	2010	NUM
gujaf-38	111	12	.	.	PUNCT
gujaf-38	112	1	the	the	DET
gujaf-38	112	2	objective	objective	NOUN
gujaf-38	112	3	of	of	ADP
gujaf-38	112	4	the	the	DET
gujaf-38	112	5	present	present	ADJ
gujaf-38	112	6	investigation	investigation	NOUN
gujaf-38	112	7	is	be	AUX
gujaf-38	112	8	applied	apply	VERB
gujaf-38	112	9	and	and	CCONJ
gujaf-38	112	10	is	be	AUX
gujaf-38	112	11	descriptive	descriptive	ADJ
gujaf-38	112	12	correlational	correlational	ADJ
gujaf-38	112	13	in	in	ADP
gujaf-38	112	14	terms	term	NOUN
gujaf-38	112	15	of	of	ADP
gujaf-38	112	16	implementation	implementation	NOUN
gujaf-38	112	17	and	and	CCONJ
gujaf-38	112	18	the	the	DET
gujaf-38	112	19	data	datum	NOUN
gujaf-38	112	20	were	be	AUX
gujaf-38	112	21	analyzed	analyze	VERB
gujaf-38	112	22	using	use	VERB
gujaf-38	112	23	multivariate	multivariate	NOUN
gujaf-38	112	24	regression	regression	NOUN
gujaf-38	112	25	based	base	VERB
gujaf-38	112	26	on	on	ADP
gujaf-38	112	27	the	the	DET
gujaf-38	112	28	panel	panel	NOUN
gujaf-38	112	29	data	datum	NOUN
gujaf-38	112	30	method	method	NOUN
gujaf-38	112	31	.	.	PUNCT
gujaf-38	113	1	although	although	SCONJ
gujaf-38	113	2	the	the	DET
gujaf-38	113	3	research	research	NOUN
gujaf-38	113	4	findings	finding	NOUN
gujaf-38	113	5	indicate	indicate	VERB
gujaf-38	113	6	that	that	SCONJ
gujaf-38	113	7	there	there	PRON
gujaf-38	113	8	is	be	VERB
gujaf-38	113	9	no	no	DET
gujaf-38	113	10	relationship	relationship	NOUN
gujaf-38	113	11	between	between	ADP
gujaf-38	113	12	auditor	auditor	NOUN
gujaf-38	113	13	tenure	tenure	NOUN
gujaf-38	113	14	and	and	CCONJ
gujaf-38	113	15	earnings	earning	NOUN
gujaf-38	113	16	management	management	NOUN
gujaf-38	113	17	.	.	PUNCT
gujaf-38	114	1	similarly	similarly	ADV
gujaf-38	114	2	,	,	PUNCT
gujaf-38	114	3	okolie	okolie	PROPN
gujaf-38	114	4	(	(	PUNCT
gujaf-38	114	5	2014	2014	NUM
gujaf-38	114	6	)	)	PUNCT
gujaf-38	114	7	investigated	investigate	VERB
gujaf-38	114	8	the	the	DET
gujaf-38	114	9	relationship	relationship	NOUN
gujaf-38	114	10	between	between	ADP
gujaf-38	114	11	audit	audit	NOUN
gujaf-38	114	12	quality	quality	NOUN
gujaf-38	114	13	and	and	CCONJ
gujaf-38	114	14	accrual	accrual	ADJ
gujaf-38	114	15	-	-	PUNCT
gujaf-38	114	16	based	base	VERB
gujaf-38	114	17	earnings	earning	NOUN
gujaf-38	114	18	management	management	NOUN
gujaf-38	114	19	of	of	ADP
gujaf-38	114	20	nigerian	nigerian	ADJ
gujaf-38	114	21	companies	company	NOUN
gujaf-38	114	22	.	.	PUNCT
gujaf-38	115	1	using	use	VERB
gujaf-38	115	2	a	a	DET
gujaf-38	115	3	sample	sample	NOUN
gujaf-38	115	4	of	of	ADP
gujaf-38	115	5	57	57	NUM
gujaf-38	115	6	nonfinancial	nonfinancial	ADJ
gujaf-38	115	7	companies	company	NOUN
gujaf-38	115	8	listed	list	VERB
gujaf-38	115	9	in	in	ADP
gujaf-38	115	10	the	the	DET
gujaf-38	115	11	nse	nse	NOUN
gujaf-38	115	12	and	and	CCONJ
gujaf-38	115	13	the	the	DET
gujaf-38	115	14	modified	modify	VERB
gujaf-38	115	15	jones	jones	PROPN
gujaf-38	115	16	model	model	PROPN
gujaf-38	115	17	to	to	PART
gujaf-38	115	18	measure	measure	VERB
gujaf-38	115	19	discretionary	discretionary	ADJ
gujaf-38	115	20	accruals	accrual	NOUN
gujaf-38	115	21	,	,	PUNCT
gujaf-38	115	22	the	the	DET
gujaf-38	115	23	study	study	NOUN
gujaf-38	115	24	documented	document	VERB
gujaf-38	115	25	a	a	DET
gujaf-38	115	26	significant	significant	ADJ
gujaf-38	115	27	positive	positive	ADJ
gujaf-38	115	28	association	association	NOUN
gujaf-38	115	29	between	between	ADP
gujaf-38	115	30	audit	audit	NOUN
gujaf-38	115	31	fees	fee	NOUN
gujaf-38	115	32	and	and	CCONJ
gujaf-38	115	33	discretionary	discretionary	ADJ
gujaf-38	115	34	accruals	accrual	NOUN
gujaf-38	115	35	,	,	PUNCT
gujaf-38	115	36	and	and	CCONJ
gujaf-38	115	37	a	a	DET
gujaf-38	115	38	negative	negative	ADJ
gujaf-38	115	39	association	association	NOUN
gujaf-38	115	40	between	between	ADP
gujaf-38	115	41	holding	hold	VERB
gujaf-38	115	42	of	of	ADP
gujaf-38	115	43	the	the	DET
gujaf-38	115	44	audit	audit	NOUN
gujaf-38	115	45	and	and	CCONJ
gujaf-38	115	46	discretionary	discretionary	ADJ
gujaf-38	115	47	accruals	accrual	NOUN
gujaf-38	115	48	of	of	ADP
gujaf-38	115	49	nigerian	nigerian	ADJ
gujaf-38	115	50	companies	company	NOUN
gujaf-38	115	51	.	.	PUNCT
gujaf-38	116	1	this	this	DET
gujaf-38	116	2	study	study	NOUN
gujaf-38	116	3	therefore	therefore	ADV
gujaf-38	116	4	draws	draw	VERB
gujaf-38	116	5	on	on	ADP
gujaf-38	116	6	agency	agency	NOUN
gujaf-38	116	7	theory	theory	NOUN
gujaf-38	116	8	to	to	PART
gujaf-38	116	9	test	test	VERB
gujaf-38	116	10	the	the	DET
gujaf-38	116	11	relationship	relationship	NOUN
gujaf-38	116	12	between	between	ADP
gujaf-38	116	13	audit	audit	NOUN
gujaf-38	116	14	quality	quality	NOUN
gujaf-38	116	15	and	and	CCONJ
gujaf-38	116	16	the	the	DET
gujaf-38	116	17	incidence	incidence	NOUN
gujaf-38	116	18	of	of	ADP
gujaf-38	116	19	earnings	earning	NOUN
gujaf-38	116	20	management	management	NOUN
gujaf-38	116	21	in	in	ADP
gujaf-38	116	22	listed	list	VERB
gujaf-38	116	23	deposit	deposit	NOUN
gujaf-38	116	24	money	money	NOUN
gujaf-38	116	25	banks	bank	NOUN
gujaf-38	116	26	in	in	ADP
gujaf-38	116	27	nigeria	nigeria	PROPN
gujaf-38	116	28	.	.	PUNCT
gujaf-38	117	1	the	the	DET
gujaf-38	117	2	agency	agency	NOUN
gujaf-38	117	3	theory	theory	NOUN
gujaf-38	117	4	is	be	AUX
gujaf-38	117	5	based	base	VERB
gujaf-38	117	6	on	on	ADP
gujaf-38	117	7	the	the	DET
gujaf-38	117	8	relationship	relationship	NOUN
gujaf-38	117	9	between	between	ADP
gujaf-38	117	10	the	the	DET
gujaf-38	117	11	principal	principal	NOUN
gujaf-38	117	12	(	(	PUNCT
gujaf-38	117	13	shareholder	shareholder	NOUN
gujaf-38	117	14	)	)	PUNCT
gujaf-38	117	15	and	and	CCONJ
gujaf-38	117	16	the	the	DET
gujaf-38	117	17	agent	agent	NOUN
gujaf-38	117	18	(	(	PUNCT
gujaf-38	117	19	managers	manager	NOUN
gujaf-38	117	20	)	)	PUNCT
gujaf-38	117	21	.	.	PUNCT
gujaf-38	118	1	the	the	DET
gujaf-38	118	2	separation	separation	NOUN
gujaf-38	118	3	of	of	ADP
gujaf-38	118	4	ownership	ownership	NOUN
gujaf-38	118	5	from	from	ADP
gujaf-38	118	6	management	management	NOUN
gujaf-38	118	7	and	and	CCONJ
gujaf-38	118	8	control	control	NOUN
gujaf-38	118	9	in	in	ADP
gujaf-38	118	10	modern	modern	ADJ
gujaf-38	118	11	day	day	NOUN
gujaf-38	118	12	business	business	NOUN
gujaf-38	118	13	corporations	corporation	NOUN
gujaf-38	118	14	provides	provide	VERB
gujaf-38	118	15	the	the	DET
gujaf-38	118	16	basis	basis	NOUN
gujaf-38	118	17	for	for	ADP
gujaf-38	118	18	the	the	DET
gujaf-38	118	19	function	function	NOUN
gujaf-38	118	20	of	of	ADP
gujaf-38	118	21	agency	agency	NOUN
gujaf-38	118	22	theory	theory	NOUN
gujaf-38	118	23	.	.	PUNCT
gujaf-38	119	1	this	this	DET
gujaf-38	119	2	separation	separation	NOUN
gujaf-38	119	3	provides	provide	VERB
gujaf-38	119	4	the	the	DET
gujaf-38	119	5	opportunity	opportunity	NOUN
gujaf-38	119	6	for	for	SCONJ
gujaf-38	119	7	an	an	DET
gujaf-38	119	8	agent	agent	NOUN
gujaf-38	119	9	(	(	PUNCT
gujaf-38	119	10	manager	manager	NOUN
gujaf-38	119	11	)	)	PUNCT
gujaf-38	119	12	to	to	PART
gujaf-38	119	13	be	be	AUX
gujaf-38	119	14	appointed	appoint	VERB
gujaf-38	119	15	to	to	PART
gujaf-38	119	16	manage	manage	VERB
gujaf-38	119	17	the	the	DET
gujaf-38	119	18	daily	daily	ADJ
gujaf-38	119	19	operations	operation	NOUN
gujaf-38	119	20	of	of	ADP
gujaf-38	119	21	the	the	DET
gujaf-38	119	22	.	.	PUNCT
gujaf-38	119	23	company	company	NOUN
gujaf-38	119	24	.	.	PUNCT
gujaf-38	120	1	this	this	DET
gujaf-38	120	2	relationship	relationship	NOUN
gujaf-38	120	3	however	however	ADV
gujaf-38	120	4	,	,	PUNCT
gujaf-38	120	5	creates	create	VERB
gujaf-38	120	6	the	the	DET
gujaf-38	120	7	potentials	potential	NOUN
gujaf-38	120	8	for	for	ADP
gujaf-38	120	9	conflicts	conflict	NOUN
gujaf-38	120	10	of	of	ADP
gujaf-38	120	11	interests	interest	NOUN
gujaf-38	120	12	between	between	ADP
gujaf-38	120	13	the	the	DET
gujaf-38	120	14	agent	agent	NOUN
gujaf-38	120	15	and	and	CCONJ
gujaf-38	120	16	principal	principal	NOUN
gujaf-38	120	17	,	,	PUNCT
gujaf-38	120	18	and	and	CCONJ
gujaf-38	120	19	requires	require	VERB
gujaf-38	120	20	monitoring	monitor	VERB
gujaf-38	120	21	costs	cost	NOUN
gujaf-38	120	22	associated	associate	VERB
gujaf-38	120	23	with	with	ADP
gujaf-38	120	24	resolving	resolve	VERB
gujaf-38	120	25	these	these	DET
gujaf-38	120	26	conflicts	conflict	NOUN
gujaf-38	120	27	(	(	PUNCT
gujaf-38	120	28	jensen	jensen	PROPN
gujaf-38	120	29	&	&	CCONJ
gujaf-38	120	30	meckling	meckling	PROPN
gujaf-38	120	31	,	,	PUNCT
gujaf-38	120	32	1976	1976	NUM
gujaf-38	120	33	)	)	PUNCT
gujaf-38	120	34	.	.	PUNCT
gujaf-38	121	1	the	the	DET
gujaf-38	121	2	main	main	ADJ
gujaf-38	121	3	problem	problem	NOUN
gujaf-38	121	4	with	with	ADP
gujaf-38	121	5	agency	agency	NOUN
gujaf-38	121	6	theory	theory	NOUN
gujaf-38	121	7	is	be	AUX
gujaf-38	121	8	how	how	SCONJ
gujaf-38	121	9	to	to	PART
gujaf-38	121	10	align	align	VERB
gujaf-38	121	11	the	the	DET
gujaf-38	121	12	conflicting	conflict	VERB
gujaf-38	121	13	interests	interest	NOUN
gujaf-38	121	14	of	of	ADP
gujaf-38	121	15	managers	manager	NOUN
gujaf-38	121	16	with	with	ADP
gujaf-38	121	17	the	the	DET
gujaf-38	121	18	interests	interest	NOUN
gujaf-38	121	19	of	of	ADP
gujaf-38	121	20	shareholders	shareholder	NOUN
gujaf-38	121	21	.	.	PUNCT
gujaf-38	122	1	consequently	consequently	ADV
gujaf-38	122	2	,	,	PUNCT
gujaf-38	122	3	when	when	SCONJ
gujaf-38	122	4	managers	manager	NOUN
gujaf-38	122	5	have	have	VERB
gujaf-38	122	6	incentives	incentive	NOUN
gujaf-38	122	7	to	to	PART
gujaf-38	122	8	manage	manage	VERB
gujaf-38	122	9	earnings	earning	NOUN
gujaf-38	122	10	,	,	PUNCT
gujaf-38	122	11	such	such	ADJ
gujaf-38	122	12	as	as	ADP
gujaf-38	122	13	meeting	meeting	NOUN
gujaf-38	122	14	or	or	CCONJ
gujaf-38	122	15	exceeding	exceed	VERB
gujaf-38	122	16	target	target	NOUN
gujaf-38	122	17	earnings	earning	NOUN
gujaf-38	122	18	and	and	CCONJ
gujaf-38	122	19	performance	performance	NOUN
gujaf-38	122	20	-	-	PUNCT
gujaf-38	122	21	based	base	VERB
gujaf-38	122	22	compensation	compensation	NOUN
gujaf-38	122	23	,	,	PUNCT
gujaf-38	122	24	they	they	PRON
gujaf-38	122	25	manipulate	manipulate	VERB
gujaf-38	122	26	the	the	DET
gujaf-38	122	27	company	company	NOUN
gujaf-38	122	28	's	's	PART
gujaf-38	122	29	reported	report	VERB
gujaf-38	122	30	earnings	earning	NOUN
gujaf-38	122	31	.	.	PUNCT
gujaf-38	123	1	this	this	DET
gujaf-38	123	2	manipulation	manipulation	NOUN
gujaf-38	123	3	reduces	reduce	VERB
gujaf-38	123	4	the	the	DET
gujaf-38	123	5	relevance	relevance	NOUN
gujaf-38	123	6	and	and	CCONJ
gujaf-38	123	7	reliability	reliability	NOUN
gujaf-38	123	8	of	of	ADP
gujaf-38	123	9	the	the	DET
gujaf-38	123	10	reported	report	VERB
gujaf-38	123	11	accounting	accounting	NOUN
gujaf-38	123	12	earnings	earning	NOUN
gujaf-38	123	13	and	and	CCONJ
gujaf-38	123	14	the	the	DET
gujaf-38	123	15	financial	financial	ADJ
gujaf-38	123	16	statements	statement	NOUN
gujaf-38	123	17	in	in	ADP
gujaf-38	123	18	general	general	ADJ
gujaf-38	123	19	.	.	PUNCT
gujaf-38	124	1	therefore	therefore	ADV
gujaf-38	124	2	,	,	PUNCT
gujaf-38	124	3	agency	agency	NOUN
gujaf-38	124	4	theory	theory	NOUN
gujaf-38	124	5	suggests	suggest	VERB
gujaf-38	124	6	control	control	NOUN
gujaf-38	124	7	mechanisms	mechanism	NOUN
gujaf-38	124	8	such	such	ADJ
gujaf-38	124	9	as	as	ADP
gujaf-38	124	10	high	high	ADJ
gujaf-38	124	11	-	-	PUNCT
gujaf-38	124	12	quality	quality	NOUN
gujaf-38	124	13	audits	audits	NOUN
gujaf-38	124	14	to	to	PART
gujaf-38	124	15	reduce	reduce	VERB
gujaf-38	124	16	these	these	DET
gujaf-38	124	17	conflicts	conflict	NOUN
gujaf-38	124	18	and	and	CCONJ
gujaf-38	124	19	align	align	VERB
gujaf-38	124	20	the	the	DET
gujaf-38	124	21	interests	interest	NOUN
gujaf-38	124	22	of	of	ADP
gujaf-38	124	23	managers	manager	NOUN
gujaf-38	124	24	with	with	ADP
gujaf-38	124	25	the	the	DET
gujaf-38	124	26	interests	interest	NOUN
gujaf-38	124	27	of	of	ADP
gujaf-38	124	28	shareholders	shareholder	NOUN
gujaf-38	124	29	.	.	PUNCT
gujaf-38	125	1	the	the	DET
gujaf-38	125	2	selfish	selfish	ADJ
gujaf-38	125	3	interest	interest	NOUN
gujaf-38	125	4	of	of	ADP
gujaf-38	125	5	managers	manager	NOUN
gujaf-38	125	6	therefore	therefore	ADV
gujaf-38	125	7	increases	increase	VERB
gujaf-38	125	8	costs	cost	NOUN
gujaf-38	125	9	to	to	ADP
gujaf-38	125	10	the	the	DET
gujaf-38	125	11	company	company	NOUN
gujaf-38	125	12	,	,	PUNCT
gujaf-38	125	13	such	such	ADJ
gujaf-38	125	14	as	as	ADP
gujaf-38	125	15	the	the	DET
gujaf-38	125	16	costs	cost	NOUN
gujaf-38	125	17	of	of	ADP
gujaf-38	125	18	contract	contract	NOUN
gujaf-38	125	19	formation	formation	NOUN
gujaf-38	125	20	,	,	PUNCT
gujaf-38	125	21	losses	loss	NOUN
gujaf-38	125	22	due	due	ADJ
gujaf-38	125	23	to	to	ADP
gujaf-38	125	24	decisions	decision	NOUN
gujaf-38	125	25	made	make	VERB
gujaf-38	125	26	by	by	ADP
gujaf-38	125	27	agents	agent	NOUN
gujaf-38	125	28	,	,	PUNCT
gujaf-38	125	29	and	and	CCONJ
gujaf-38	125	30	the	the	DET
gujaf-38	125	31	costs	cost	NOUN
gujaf-38	125	32	of	of	ADP
gujaf-38	125	33	observing	observe	VERB
gujaf-38	125	34	and	and	CCONJ
gujaf-38	125	35	controlling	control	VERB
gujaf-38	125	36	the	the	DET
gujaf-38	125	37	actions	action	NOUN
gujaf-38	125	38	of	of	ADP
gujaf-38	125	39	agents	agent	NOUN
gujaf-38	125	40	.	.	PUNCT
gujaf-38	126	1	in	in	ADP
gujaf-38	126	2	light	light	NOUN
gujaf-38	126	3	of	of	ADP
gujaf-38	126	4	the	the	DET
gujaf-38	126	5	above	above	ADJ
gujaf-38	126	6	,	,	PUNCT
gujaf-38	126	7	shareholders	shareholder	NOUN
gujaf-38	126	8	can	can	AUX
gujaf-38	126	9	not	not	PART
gujaf-38	126	10	fully	fully	ADV
gujaf-38	126	11	trust	trust	VERB
gujaf-38	126	12	the	the	DET
gujaf-38	126	13	managers	manager	NOUN
gujaf-38	126	14	.	.	PUNCT
gujaf-38	127	1	consequently	consequently	ADV
gujaf-38	127	2	,	,	PUNCT
gujaf-38	127	3	the	the	DET
gujaf-38	127	4	agency	agency	NOUN
gujaf-38	127	5	theory	theory	NOUN
gujaf-38	127	6	gusau	gusau	PROPN
gujaf-38	127	7	journal	journal	PROPN
gujaf-38	127	8	of	of	ADP
gujaf-38	127	9	accounting	accounting	NOUN
gujaf-38	127	10	and	and	CCONJ
gujaf-38	127	11	finance	finance	NOUN
gujaf-38	127	12	,	,	PUNCT
gujaf-38	127	13	vol	vol	NOUN
gujaf-38	127	14	.	.	PUNCT
gujaf-38	128	1	i	i	PRON
gujaf-38	128	2	,	,	PUNCT
gujaf-38	128	3	issue	issue	NOUN
gujaf-38	128	4	2	2	NUM
gujaf-38	128	5	,	,	PUNCT
gujaf-38	128	6	october	october	PROPN
gujaf-38	128	7	,	,	PUNCT
gujaf-38	128	8	2020	2020	NUM
gujaf-38	128	9	9	9	NUM
gujaf-38	128	10	suggests	suggest	VERB
gujaf-38	128	11	strict	strict	ADJ
gujaf-38	128	12	control	control	NOUN
gujaf-38	128	13	of	of	ADP
gujaf-38	128	14	managers	manager	NOUN
gujaf-38	128	15	by	by	ADP
gujaf-38	128	16	shareholders	shareholder	NOUN
gujaf-38	128	17	or	or	CCONJ
gujaf-38	128	18	their	their	PRON
gujaf-38	128	19	representatives	representative	NOUN
gujaf-38	128	20	,	,	PUNCT
gujaf-38	128	21	such	such	ADJ
gujaf-38	128	22	as	as	ADP
gujaf-38	128	23	external	external	ADJ
gujaf-38	128	24	auditors	auditor	NOUN
gujaf-38	128	25	,	,	PUNCT
gujaf-38	128	26	to	to	PART
gujaf-38	128	27	protect	protect	VERB
gujaf-38	128	28	the	the	DET
gujaf-38	128	29	interest	interest	NOUN
gujaf-38	128	30	of	of	ADP
gujaf-38	128	31	shareholders	shareholder	NOUN
gujaf-38	128	32	from	from	ADP
gujaf-38	128	33	being	be	AUX
gujaf-38	128	34	compromised	compromise	VERB
gujaf-38	128	35	by	by	ADP
gujaf-38	128	36	the	the	DET
gujaf-38	128	37	self	self	NOUN
gujaf-38	128	38	-	-	PUNCT
gujaf-38	128	39	interest	interest	NOUN
gujaf-38	128	40	of	of	ADP
gujaf-38	128	41	the	the	DET
gujaf-38	128	42	managers	manager	NOUN
gujaf-38	128	43	.	.	PUNCT
gujaf-38	129	1	the	the	DET
gujaf-38	129	2	agency	agency	NOUN
gujaf-38	129	3	theory	theory	NOUN
gujaf-38	129	4	assumes	assume	VERB
gujaf-38	129	5	that	that	SCONJ
gujaf-38	129	6	revenue	revenue	NOUN
gujaf-38	129	7	management	management	NOUN
gujaf-38	129	8	could	could	AUX
gujaf-38	129	9	be	be	AUX
gujaf-38	129	10	indicative	indicative	ADJ
gujaf-38	129	11	of	of	ADP
gujaf-38	129	12	an	an	DET
gujaf-38	129	13	agency	agency	NOUN
gujaf-38	129	14	problem	problem	NOUN
gujaf-38	129	15	and	and	CCONJ
gujaf-38	129	16	may	may	AUX
gujaf-38	129	17	be	be	AUX
gujaf-38	129	18	limited	limit	VERB
gujaf-38	129	19	by	by	ADP
gujaf-38	129	20	follow	follow	NOUN
gujaf-38	129	21	-	-	PUNCT
gujaf-38	129	22	up	up	NOUN
gujaf-38	129	23	mechanisms	mechanism	NOUN
gujaf-38	129	24	such	such	ADJ
gujaf-38	129	25	as	as	ADP
gujaf-38	129	26	a	a	DET
gujaf-38	129	27	high	high	ADJ
gujaf-38	129	28	-	-	PUNCT
gujaf-38	129	29	quality	quality	NOUN
gujaf-38	129	30	audit	audit	NOUN
gujaf-38	129	31	.	.	PUNCT
gujaf-38	130	1	from	from	ADP
gujaf-38	130	2	the	the	DET
gujaf-38	130	3	above	above	NOUN
gujaf-38	130	4	,	,	PUNCT
gujaf-38	130	5	the	the	DET
gujaf-38	130	6	agency	agency	NOUN
gujaf-38	130	7	theory	theory	NOUN
gujaf-38	130	8	explains	explain	VERB
gujaf-38	130	9	better	well	ADJ
gujaf-38	130	10	and	and	CCONJ
gujaf-38	130	11	clearer	clear	ADJ
gujaf-38	130	12	unethical	unethical	ADJ
gujaf-38	130	13	practices	practice	NOUN
gujaf-38	130	14	in	in	ADP
gujaf-38	130	15	accounting	accounting	NOUN
gujaf-38	130	16	and	and	CCONJ
gujaf-38	130	17	financial	financial	ADJ
gujaf-38	130	18	issues	issue	NOUN
gujaf-38	130	19	such	such	ADJ
gujaf-38	130	20	as	as	ADP
gujaf-38	130	21	earnings	earning	NOUN
gujaf-38	130	22	management	management	NOUN
gujaf-38	130	23	(	(	PUNCT
gujaf-38	130	24	me	i	PRON
gujaf-38	130	25	)	)	PUNCT
gujaf-38	130	26	.	.	PUNCT
gujaf-38	131	1	the	the	DET
gujaf-38	131	2	agency	agency	NOUN
gujaf-38	131	3	theory	theory	NOUN
gujaf-38	131	4	is	be	AUX
gujaf-38	131	5	chosen	choose	VERB
gujaf-38	131	6	because	because	SCONJ
gujaf-38	131	7	it	it	PRON
gujaf-38	131	8	better	well	ADV
gujaf-38	131	9	explains	explain	VERB
gujaf-38	131	10	the	the	DET
gujaf-38	131	11	motivation	motivation	NOUN
gujaf-38	131	12	for	for	ADP
gujaf-38	131	13	earnings	earning	NOUN
gujaf-38	131	14	management	management	NOUN
gujaf-38	131	15	and	and	CCONJ
gujaf-38	131	16	the	the	DET
gujaf-38	131	17	association	association	NOUN
gujaf-38	131	18	between	between	ADP
gujaf-38	131	19	audit	audit	NOUN
gujaf-38	131	20	quality	quality	NOUN
gujaf-38	131	21	as	as	ADP
gujaf-38	131	22	a	a	DET
gujaf-38	131	23	monitoring	monitoring	NOUN
gujaf-38	131	24	mechanism	mechanism	NOUN
gujaf-38	131	25	and	and	CCONJ
gujaf-38	131	26	earnings	earning	NOUN
gujaf-38	131	27	management	management	NOUN
gujaf-38	131	28	.	.	PUNCT
gujaf-38	132	1	3	3	X
gujaf-38	132	2	.	.	X
gujaf-38	132	3	methodology	methodology	NOUN
gujaf-38	132	4	the	the	DET
gujaf-38	132	5	study	study	NOUN
gujaf-38	132	6	adopted	adopt	VERB
gujaf-38	132	7	the	the	DET
gujaf-38	132	8	correlational	correlational	ADJ
gujaf-38	132	9	research	research	NOUN
gujaf-38	132	10	design	design	NOUN
gujaf-38	132	11	.	.	PUNCT
gujaf-38	133	1	the	the	DET
gujaf-38	133	2	design	design	NOUN
gujaf-38	133	3	is	be	AUX
gujaf-38	133	4	informed	inform	VERB
gujaf-38	133	5	by	by	ADP
gujaf-38	133	6	the	the	DET
gujaf-38	133	7	research	research	NOUN
gujaf-38	133	8	paradigm	paradigm	NOUN
gujaf-38	133	9	which	which	PRON
gujaf-38	133	10	is	be	AUX
gujaf-38	133	11	the	the	DET
gujaf-38	133	12	positivism	positivism	NOUN
gujaf-38	133	13	approach	approach	NOUN
gujaf-38	133	14	.	.	PUNCT
gujaf-38	134	1	the	the	DET
gujaf-38	134	2	population	population	NOUN
gujaf-38	134	3	of	of	ADP
gujaf-38	134	4	the	the	DET
gujaf-38	134	5	study	study	NOUN
gujaf-38	134	6	comprised	comprise	VERB
gujaf-38	134	7	of	of	ADP
gujaf-38	134	8	all	all	DET
gujaf-38	134	9	the	the	DET
gujaf-38	134	10	fourteen	fourteen	NUM
gujaf-38	134	11	(	(	PUNCT
gujaf-38	134	12	14	14	NUM
gujaf-38	134	13	)	)	PUNCT
gujaf-38	134	14	listed	list	VERB
gujaf-38	134	15	deposit	deposit	NOUN
gujaf-38	134	16	money	money	NOUN
gujaf-38	134	17	banks	bank	NOUN
gujaf-38	134	18	in	in	ADP
gujaf-38	134	19	nigeria	nigeria	PROPN
gujaf-38	134	20	stock	stock	PROPN
gujaf-38	134	21	exchange	exchange	PROPN
gujaf-38	134	22	(	(	PUNCT
gujaf-38	134	23	nse	nse	NOUN
gujaf-38	134	24	)	)	PUNCT
gujaf-38	134	25	and	and	CCONJ
gujaf-38	134	26	three	three	NUM
gujaf-38	134	27	points	point	NOUN
gujaf-38	134	28	filter	filter	NOUN
gujaf-38	134	29	were	be	AUX
gujaf-38	134	30	used	use	VERB
gujaf-38	134	31	as	as	ADP
gujaf-38	134	32	criterion	criterion	NOUN
gujaf-38	134	33	to	to	PART
gujaf-38	134	34	arrive	arrive	VERB
gujaf-38	134	35	at	at	ADP
gujaf-38	134	36	the	the	DET
gujaf-38	134	37	adjusted	adjusted	ADJ
gujaf-38	134	38	population	population	NOUN
gujaf-38	134	39	of	of	ADP
gujaf-38	134	40	twelve	twelve	NUM
gujaf-38	134	41	banks	bank	NOUN
gujaf-38	134	42	(	(	PUNCT
gujaf-38	134	43	12	12	NUM
gujaf-38	134	44	)	)	PUNCT
gujaf-38	134	45	.	.	PUNCT
gujaf-38	135	1	the	the	DET
gujaf-38	135	2	technique	technique	NOUN
gujaf-38	135	3	is	be	AUX
gujaf-38	135	4	based	base	VERB
gujaf-38	135	5	on	on	ADP
gujaf-38	135	6	these	these	DET
gujaf-38	135	7	criteria	criterion	NOUN
gujaf-38	135	8	:	:	PUNCT
gujaf-38	135	9	i.	i.	NOUN
gujaf-38	135	10	the	the	DET
gujaf-38	135	11	firm	firm	NOUN
gujaf-38	135	12	must	must	AUX
gujaf-38	135	13	be	be	AUX
gujaf-38	135	14	listed	list	VERB
gujaf-38	135	15	on	on	ADP
gujaf-38	135	16	the	the	DET
gujaf-38	135	17	nse	nse	NOUN
gujaf-38	135	18	one	one	NUM
gujaf-38	135	19	(	(	PUNCT
gujaf-38	135	20	1	1	NUM
gujaf-38	135	21	)	)	PUNCT
gujaf-38	135	22	year	year	NOUN
gujaf-38	135	23	before	before	ADP
gujaf-38	135	24	2009	2009	NUM
gujaf-38	135	25	.	.	PUNCT
gujaf-38	136	1	ii	ii	PROPN
gujaf-38	136	2	.	.	PUNCT
gujaf-38	136	3	firm	firm	PROPN
gujaf-38	136	4	must	must	AUX
gujaf-38	136	5	not	not	PART
gujaf-38	136	6	be	be	AUX
gujaf-38	136	7	delisted	delist	VERB
gujaf-38	136	8	during	during	ADP
gujaf-38	136	9	the	the	DET
gujaf-38	136	10	period	period	NOUN
gujaf-38	136	11	of	of	ADP
gujaf-38	136	12	study	study	PROPN
gujaf-38	136	13	iii	iii	PROPN
gujaf-38	136	14	.	.	PUNCT
gujaf-38	137	1	availability	availability	NOUN
gujaf-38	137	2	of	of	ADP
gujaf-38	137	3	data	datum	NOUN
gujaf-38	137	4	in	in	ADP
gujaf-38	137	5	the	the	DET
gujaf-38	137	6	annual	annual	ADJ
gujaf-38	137	7	financial	financial	ADJ
gujaf-38	137	8	reports	report	NOUN
gujaf-38	137	9	of	of	ADP
gujaf-38	137	10	the	the	DET
gujaf-38	137	11	firms	firm	NOUN
gujaf-38	137	12	for	for	ADP
gujaf-38	137	13	the	the	DET
gujaf-38	137	14	period	period	NOUN
gujaf-38	137	15	under	under	ADP
gujaf-38	137	16	study	study	NOUN
gujaf-38	137	17	i.e.	i.e.	ADV
gujaf-38	137	18	,	,	PUNCT
gujaf-38	137	19	2012	2012	NUM
gujaf-38	137	20	-	-	SYM
gujaf-38	137	21	2019	2019	NUM
gujaf-38	137	22	.	.	PUNCT
gujaf-38	138	1	the	the	DET
gujaf-38	138	2	financial	financial	ADJ
gujaf-38	138	3	data	datum	NOUN
gujaf-38	138	4	used	use	VERB
gujaf-38	138	5	for	for	ADP
gujaf-38	138	6	the	the	DET
gujaf-38	138	7	study	study	NOUN
gujaf-38	138	8	is	be	AUX
gujaf-38	138	9	secondary	secondary	ADJ
gujaf-38	138	10	in	in	ADP
gujaf-38	138	11	nature	nature	NOUN
gujaf-38	138	12	obtained	obtain	VERB
gujaf-38	138	13	from	from	ADP
gujaf-38	138	14	the	the	DET
gujaf-38	138	15	annual	annual	ADJ
gujaf-38	138	16	reports	report	NOUN
gujaf-38	138	17	.	.	PUNCT
gujaf-38	139	1	panel	panel	NOUN
gujaf-38	139	2	regression	regression	NOUN
gujaf-38	139	3	analysis	analysis	NOUN
gujaf-38	139	4	was	be	AUX
gujaf-38	139	5	employed	employ	VERB
gujaf-38	139	6	based	base	VERB
gujaf-38	139	7	on	on	ADP
gujaf-38	139	8	the	the	DET
gujaf-38	139	9	fact	fact	NOUN
gujaf-38	139	10	that	that	SCONJ
gujaf-38	139	11	the	the	DET
gujaf-38	139	12	study	study	NOUN
gujaf-38	139	13	involves	involve	VERB
gujaf-38	139	14	the	the	DET
gujaf-38	139	15	use	use	NOUN
gujaf-38	139	16	of	of	ADP
gujaf-38	139	17	both	both	PRON
gujaf-38	139	18	time	time	NOUN
gujaf-38	139	19	-	-	PUNCT
gujaf-38	139	20	series	series	NOUN
gujaf-38	139	21	and	and	CCONJ
gujaf-38	139	22	cross	cross	VERB
gujaf-38	139	23	sectional	sectional	ADJ
gujaf-38	139	24	data	datum	NOUN
gujaf-38	139	25	,	,	PUNCT
gujaf-38	139	26	where	where	SCONJ
gujaf-38	139	27	the	the	DET
gujaf-38	139	28	audit	audit	NOUN
gujaf-38	139	29	quality	quality	NOUN
gujaf-38	139	30	consists	consist	VERB
gujaf-38	139	31	of	of	ADP
gujaf-38	139	32	audit	audit	NOUN
gujaf-38	139	33	firm	firm	ADJ
gujaf-38	139	34	size	size	NOUN
gujaf-38	139	35	,	,	PUNCT
gujaf-38	139	36	audit	audit	NOUN
gujaf-38	139	37	industry	industry	NOUN
gujaf-38	139	38	specialization	specialization	NOUN
gujaf-38	139	39	and	and	CCONJ
gujaf-38	139	40	audit	audit	NOUN
gujaf-38	139	41	tenure	tenure	NOUN
gujaf-38	139	42	and	and	CCONJ
gujaf-38	139	43	as	as	ADP
gujaf-38	139	44	independent	independent	ADJ
gujaf-38	139	45	variables	variable	NOUN
gujaf-38	139	46	of	of	ADP
gujaf-38	139	47	the	the	DET
gujaf-38	139	48	study	study	NOUN
gujaf-38	139	49	.	.	PUNCT
gujaf-38	140	1	while	while	SCONJ
gujaf-38	140	2	earnings	earning	NOUN
gujaf-38	140	3	management	management	NOUN
gujaf-38	140	4	is	be	AUX
gujaf-38	140	5	considered	consider	VERB
gujaf-38	140	6	as	as	ADP
gujaf-38	140	7	dependent	dependent	ADJ
gujaf-38	140	8	variable	variable	NOUN
gujaf-38	140	9	.	.	PUNCT
gujaf-38	141	1	variables	variable	NOUN
gujaf-38	141	2	measurement	measurement	NOUN
gujaf-38	141	3	and	and	CCONJ
gujaf-38	141	4	model	model	NOUN
gujaf-38	141	5	specification	specification	NOUN
gujaf-38	141	6	the	the	DET
gujaf-38	141	7	dependent	dependent	ADJ
gujaf-38	141	8	variable	variable	NOUN
gujaf-38	141	9	for	for	ADP
gujaf-38	141	10	this	this	DET
gujaf-38	141	11	study	study	NOUN
gujaf-38	141	12	is	be	AUX
gujaf-38	141	13	earnings	earning	NOUN
gujaf-38	141	14	management	management	NOUN
gujaf-38	141	15	.	.	PUNCT
gujaf-38	142	1	the	the	DET
gujaf-38	142	2	absolute	absolute	ADJ
gujaf-38	142	3	value	value	NOUN
gujaf-38	142	4	of	of	ADP
gujaf-38	142	5	discretionary	discretionary	ADJ
gujaf-38	142	6	accruals	accrual	NOUN
gujaf-38	142	7	was	be	AUX
gujaf-38	142	8	used	use	VERB
gujaf-38	142	9	as	as	ADP
gujaf-38	142	10	the	the	DET
gujaf-38	142	11	proxy	proxy	NOUN
gujaf-38	142	12	for	for	ADP
gujaf-38	142	13	earnings	earning	NOUN
gujaf-38	142	14	management	management	NOUN
gujaf-38	142	15	.	.	PUNCT
gujaf-38	143	1	discretionary	discretionary	ADJ
gujaf-38	143	2	accruals	accrual	NOUN
gujaf-38	143	3	were	be	AUX
gujaf-38	143	4	used	use	VERB
gujaf-38	143	5	as	as	ADP
gujaf-38	143	6	the	the	DET
gujaf-38	143	7	proxy	proxy	NOUN
gujaf-38	143	8	for	for	ADP
gujaf-38	143	9	earnings	earning	NOUN
gujaf-38	143	10	management	management	NOUN
gujaf-38	143	11	because	because	SCONJ
gujaf-38	143	12	it	it	PRON
gujaf-38	143	13	best	well	ADV
gujaf-38	143	14	captures	capture	VERB
gujaf-38	143	15	the	the	DET
gujaf-38	143	16	earnings	earning	NOUN
gujaf-38	143	17	management	management	NOUN
gujaf-38	143	18	practices	practice	NOUN
gujaf-38	143	19	of	of	ADP
gujaf-38	143	20	deposit	deposit	NOUN
gujaf-38	143	21	money	money	NOUN
gujaf-38	143	22	banks	bank	NOUN
gujaf-38	143	23	in	in	ADP
gujaf-38	143	24	nigeria	nigeria	PROPN
gujaf-38	143	25	(	(	PUNCT
gujaf-38	143	26	bello	bello	PROPN
gujaf-38	143	27	&	&	CCONJ
gujaf-38	143	28	yero	yero	PROPN
gujaf-38	143	29	,	,	PUNCT
gujaf-38	143	30	2011	2011	NUM
gujaf-38	143	31	)	)	PUNCT
gujaf-38	143	32	.	.	PUNCT
gujaf-38	144	1	the	the	DET
gujaf-38	144	2	measurement	measurement	NOUN
gujaf-38	144	3	of	of	ADP
gujaf-38	144	4	the	the	DET
gujaf-38	144	5	dependent	dependent	ADJ
gujaf-38	144	6	and	and	CCONJ
gujaf-38	144	7	independent	independent	ADJ
gujaf-38	144	8	variables	variable	NOUN
gujaf-38	144	9	are	be	AUX
gujaf-38	144	10	provided	provide	VERB
gujaf-38	144	11	in	in	ADP
gujaf-38	144	12	the	the	DET
gujaf-38	144	13	table	table	NOUN
gujaf-38	144	14	below	below	ADV
gujaf-38	144	15	.	.	PUNCT
gujaf-38	145	1	the	the	DET
gujaf-38	145	2	study	study	NOUN
gujaf-38	145	3	analyzed	analyze	VERB
gujaf-38	145	4	the	the	DET
gujaf-38	145	5	chang	chang	PROPN
gujaf-38	145	6	,	,	PUNCT
gujaf-38	145	7	shen	shen	PROPN
gujaf-38	145	8	,	,	PUNCT
gujaf-38	145	9	&	&	CCONJ
gujaf-38	145	10	fang	fang	X
gujaf-38	145	11	,	,	PUNCT
gujaf-38	145	12	(	(	PUNCT
gujaf-38	145	13	2008	2008	NUM
gujaf-38	145	14	)	)	PUNCT
gujaf-38	145	15	model	model	NOUN
gujaf-38	145	16	of	of	ADP
gujaf-38	145	17	gusau	gusau	PROPN
gujaf-38	145	18	journal	journal	PROPN
gujaf-38	145	19	of	of	ADP
gujaf-38	145	20	accounting	accounting	NOUN
gujaf-38	145	21	and	and	CCONJ
gujaf-38	145	22	finance	finance	NOUN
gujaf-38	145	23	,	,	PUNCT
gujaf-38	145	24	vol	vol	NOUN
gujaf-38	145	25	.	.	PUNCT
gujaf-38	146	1	i	i	PRON
gujaf-38	146	2	,	,	PUNCT
gujaf-38	146	3	issue	issue	NOUN
gujaf-38	146	4	2	2	NUM
gujaf-38	146	5	,	,	PUNCT
gujaf-38	146	6	october	october	PROPN
gujaf-38	146	7	,	,	PUNCT
gujaf-38	146	8	2020	2020	NUM
gujaf-38	146	9	10	10	NUM
gujaf-38	146	10	discretionary	discretionary	ADJ
gujaf-38	146	11	loan	loan	NOUN
gujaf-38	146	12	loss	loss	NOUN
gujaf-38	146	13	provision	provision	NOUN
gujaf-38	146	14	which	which	PRON
gujaf-38	146	15	was	be	AUX
gujaf-38	146	16	specifically	specifically	ADV
gujaf-38	146	17	built	build	VERB
gujaf-38	146	18	for	for	ADP
gujaf-38	146	19	banking	banking	NOUN
gujaf-38	146	20	sector	sector	NOUN
gujaf-38	146	21	.	.	PUNCT
gujaf-38	147	1	the	the	DET
gujaf-38	147	2	model	model	NOUN
gujaf-38	147	3	is	be	AUX
gujaf-38	147	4	shown	show	VERB
gujaf-38	147	5	below	below	ADP
gujaf-38	147	6	.	.	PUNCT
gujaf-38	148	1	dllpi	dllpi	NOUN
gujaf-38	148	2	/tat-1	/tat-1	PUNCT
gujaf-38	149	1	=	=	SYM
gujaf-38	149	2	llpit	llpit	ADJ
gujaf-38	149	3	/	/	SYM
gujaf-38	149	4	tat-1	tat-1	PUNCT
gujaf-38	149	5	–	–	PUNCT
gujaf-38	149	6	{	{	PUNCT
gujaf-38	149	7	α0	α0	ADJ
gujaf-38	149	8	1	1	NUM
gujaf-38	149	9	/	/	SYM
gujaf-38	149	10	tat-1	tat-1	NUM
gujaf-38	149	11	+	+	NUM
gujaf-38	149	12	α1	α1	PROPN
gujaf-38	149	13	lcoi	lcoi	NOUN
gujaf-38	149	14	/	/	SYM
gujaf-38	149	15	tat-1	tat-1	NUM
gujaf-38	149	16	+	+	CCONJ
gujaf-38	149	17	α2	α2	ADJ
gujaf-38	149	18	bbali	bbali	ADJ
gujaf-38	149	19	/	/	PUNCT
gujaf-38	149	20	tat-1	tat-1	ADV
gujaf-38	149	21	}	}	PUNCT
gujaf-38	149	22	where	where	SCONJ
gujaf-38	149	23	:	:	PUNCT
gujaf-38	149	24	dllp	dllp	NOUN
gujaf-38	149	25	=	=	SYM
gujaf-38	149	26	discretionary	discretionary	ADJ
gujaf-38	149	27	loan	loan	NOUN
gujaf-38	149	28	loss	loss	NOUN
gujaf-38	149	29	provision	provision	NOUN
gujaf-38	149	30	llp	llp	PROPN
gujaf-38	149	31	=	=	PROPN
gujaf-38	149	32	loan	loan	NOUN
gujaf-38	149	33	loss	loss	NOUN
gujaf-38	149	34	provision	provision	NOUN
gujaf-38	149	35	lco	lco	NOUN
gujaf-38	149	36	=	=	PUNCT
gujaf-38	149	37	loan	loan	NOUN
gujaf-38	149	38	charge	charge	NOUN
gujaf-38	149	39	-	-	PUNCT
gujaf-38	149	40	off	off	ADP
gujaf-38	149	41	bbal	bbal	ADJ
gujaf-38	149	42	=	=	SYM
gujaf-38	149	43	beginning	begin	VERB
gujaf-38	149	44	balance	balance	NOUN
gujaf-38	149	45	of	of	ADP
gujaf-38	149	46	loan	loan	NOUN
gujaf-38	149	47	loss	loss	NOUN
gujaf-38	149	48	tat-1	tat-1	PUNCT
gujaf-38	149	49	=	=	SYM
gujaf-38	149	50	lagged	lag	VERB
gujaf-38	149	51	total	total	ADJ
gujaf-38	149	52	assets	asset	NOUN
gujaf-38	149	53	α0=	α0=	NOUN
gujaf-38	149	54	constant	constant	ADJ
gujaf-38	149	55	independent	independent	ADJ
gujaf-38	149	56	variables	variable	NOUN
gujaf-38	149	57	the	the	DET
gujaf-38	149	58	audit	audit	NOUN
gujaf-38	149	59	firm	firm	ADJ
gujaf-38	149	60	size	size	NOUN
gujaf-38	149	61	is	be	AUX
gujaf-38	149	62	measured	measure	VERB
gujaf-38	149	63	as	as	ADP
gujaf-38	149	64	dummy	dummy	ADJ
gujaf-38	149	65	variable	variable	NOUN
gujaf-38	149	66	1	1	NUM
gujaf-38	149	67	,	,	PUNCT
gujaf-38	149	68	if	if	SCONJ
gujaf-38	149	69	the	the	DET
gujaf-38	149	70	firm	firm	NOUN
gujaf-38	149	71	is	be	AUX
gujaf-38	149	72	audited	audit	VERB
gujaf-38	149	73	by	by	ADP
gujaf-38	149	74	a	a	DET
gujaf-38	149	75	big	big	ADJ
gujaf-38	149	76	4	4	NUM
gujaf-38	149	77	auditor	auditor	NOUN
gujaf-38	149	78	,	,	PUNCT
gujaf-38	149	79	0	0	NUM
gujaf-38	149	80	otherwise	otherwise	ADV
gujaf-38	149	81	(	(	PUNCT
gujaf-38	149	82	becker	becker	NOUN
gujaf-38	149	83	,	,	PUNCT
gujaf-38	149	84	1998	1998	NUM
gujaf-38	149	85	)	)	PUNCT
gujaf-38	149	86	.	.	PUNCT
gujaf-38	150	1	auditor	auditor	NOUN
gujaf-38	150	2	industry	industry	NOUN
gujaf-38	150	3	specialization	specialization	NOUN
gujaf-38	150	4	is	be	AUX
gujaf-38	150	5	measured	measure	VERB
gujaf-38	150	6	as	as	ADP
gujaf-38	150	7	a	a	DET
gujaf-38	150	8	dummy	dummy	ADJ
gujaf-38	150	9	variable	variable	NOUN
gujaf-38	150	10	1	1	NUM
gujaf-38	150	11	if	if	SCONJ
gujaf-38	150	12	market	market	NOUN
gujaf-38	150	13	size	size	NOUN
gujaf-38	150	14	(	(	PUNCT
gujaf-38	150	15	ms	ms	NOUN
gujaf-38	150	16	)	)	PUNCT
gujaf-38	150	17	of	of	ADP
gujaf-38	150	18	the	the	DET
gujaf-38	150	19	auditor	auditor	NOUN
gujaf-38	150	20	≥20	≥20	VERB
gujaf-38	150	21	percent	percent	NOUN
gujaf-38	150	22	and	and	CCONJ
gujaf-38	150	23	0	0	NUM
gujaf-38	150	24	(	(	PUNCT
gujaf-38	150	25	inaam	inaam	NOUN
gujaf-38	150	26	,	,	PUNCT
gujaf-38	150	27	2012	2012	NUM
gujaf-38	150	28	)	)	PUNCT
gujaf-38	150	29	.	.	PUNCT
gujaf-38	151	1	finally	finally	ADV
gujaf-38	151	2	,	,	PUNCT
gujaf-38	151	3	audit	audit	NOUN
gujaf-38	151	4	firm	firm	ADJ
gujaf-38	151	5	tenure	tenure	NOUN
gujaf-38	151	6	is	be	AUX
gujaf-38	151	7	measured	measure	VERB
gujaf-38	151	8	number	number	NOUN
gujaf-38	151	9	of	of	ADP
gujaf-38	151	10	consecutive	consecutive	ADJ
gujaf-38	151	11	years	year	NOUN
gujaf-38	151	12	the	the	DET
gujaf-38	151	13	client	client	NOUN
gujaf-38	151	14	has	have	AUX
gujaf-38	151	15	retained	retain	VERB
gujaf-38	151	16	a	a	DET
gujaf-38	151	17	particular	particular	ADJ
gujaf-38	151	18	audit	audit	NOUN
gujaf-38	151	19	firm	firm	NOUN
gujaf-38	151	20	.	.	PUNCT
gujaf-38	152	1	dummy	dummy	ADJ
gujaf-38	152	2	variable	variable	NOUN
gujaf-38	152	3	1	1	NUM
gujaf-38	152	4	for	for	ADP
gujaf-38	152	5	3	3	NUM
gujaf-38	152	6	years+	years+	NOUN
gujaf-38	152	7	,	,	PUNCT
gujaf-38	152	8	0	0	NUM
gujaf-38	152	9	otherwise	otherwise	ADV
gujaf-38	152	10	(	(	PUNCT
gujaf-38	152	11	inaam	inaam	NOUN
gujaf-38	152	12	,	,	PUNCT
gujaf-38	152	13	2012	2012	NUM
gujaf-38	152	14	)	)	PUNCT
gujaf-38	152	15	.	.	PUNCT
gujaf-38	153	1	model	model	NOUN
gujaf-38	153	2	specification	specification	NOUN
gujaf-38	153	3	the	the	DET
gujaf-38	153	4	model	model	NOUN
gujaf-38	153	5	is	be	AUX
gujaf-38	153	6	stated	state	VERB
gujaf-38	153	7	below	below	ADV
gujaf-38	153	8	:	:	PUNCT
gujaf-38	153	9	dacit	dacit	VERB
gujaf-38	153	10	=	=	SYM
gujaf-38	154	1	β0	β0	NOUN
gujaf-38	155	1	+	+	CCONJ
gujaf-38	155	2	β1afsit	β1afsit	PROPN
gujaf-38	156	1	+	+	CCONJ
gujaf-38	156	2	β2aisit	β2aisit	NOUN
gujaf-38	156	3	+	+	NOUN
gujaf-38	156	4	β3adtit	β3adtit	NOUN
gujaf-38	157	1	+	+	CCONJ
gujaf-38	157	2	εit	εit	VERB
gujaf-38	157	3	where	where	SCONJ
gujaf-38	157	4	:	:	PUNCT
gujaf-38	157	5	dac	dac	NOUN
gujaf-38	157	6	=	=	PUNCT
gujaf-38	157	7	discretionary	discretionary	ADJ
gujaf-38	157	8	accruals	accrual	NOUN
gujaf-38	157	9	afs	afs	NOUN
gujaf-38	157	10	=	=	NOUN
gujaf-38	157	11	audit	audit	NOUN
gujaf-38	157	12	firm	firm	NOUN
gujaf-38	157	13	size	size	NOUN
gujaf-38	157	14	ais	ais	PROPN
gujaf-38	157	15	=	=	PROPN
gujaf-38	157	16	auditor	auditor	NOUN
gujaf-38	157	17	industry	industry	NOUN
gujaf-38	157	18	specialization	specialization	NOUN
gujaf-38	157	19	adt	adt	NOUN
gujaf-38	157	20	=	=	PROPN
gujaf-38	157	21	auditor	auditor	PROPN
gujaf-38	157	22	tenure	tenure	NOUN
gujaf-38	157	23	β0	β0	PROPN
gujaf-38	157	24	=	=	PUNCT
gujaf-38	157	25	constant	constant	ADJ
gujaf-38	157	26	of	of	ADP
gujaf-38	157	27	the	the	DET
gujaf-38	157	28	model	model	NOUN
gujaf-38	157	29	β1	β1	PROPN
gujaf-38	157	30	–	–	PUNCT
gujaf-38	157	31	β3	β3	VERB
gujaf-38	157	32	=	=	SYM
gujaf-38	157	33	coefficients	coefficient	NOUN
gujaf-38	157	34	of	of	ADP
gujaf-38	157	35	the	the	DET
gujaf-38	157	36	study	study	NOUN
gujaf-38	157	37	model	model	NOUN
gujaf-38	157	38	ε	ε	PROPN
gujaf-38	157	39	=	=	NOUN
gujaf-38	157	40	error	error	NOUN
gujaf-38	157	41	term	term	NOUN
gujaf-38	157	42	4	4	NUM
gujaf-38	157	43	.	.	PUNCT
gujaf-38	157	44	data	datum	NOUN
gujaf-38	157	45	presentation	presentation	NOUN
gujaf-38	157	46	and	and	CCONJ
gujaf-38	157	47	discussion	discussion	NOUN
gujaf-38	157	48	in	in	ADP
gujaf-38	157	49	this	this	DET
gujaf-38	157	50	section	section	NOUN
gujaf-38	157	51	,	,	PUNCT
gujaf-38	157	52	data	datum	NOUN
gujaf-38	157	53	collected	collect	VERB
gujaf-38	157	54	in	in	ADP
gujaf-38	157	55	the	the	DET
gujaf-38	157	56	course	course	NOUN
gujaf-38	157	57	of	of	ADP
gujaf-38	157	58	carrying	carry	VERB
gujaf-38	157	59	out	out	ADP
gujaf-38	157	60	the	the	DET
gujaf-38	157	61	study	study	NOUN
gujaf-38	157	62	were	be	AUX
gujaf-38	157	63	presented	present	VERB
gujaf-38	157	64	and	and	CCONJ
gujaf-38	157	65	discussed	discuss	VERB
gujaf-38	157	66	.	.	PUNCT
gujaf-38	158	1	the	the	DET
gujaf-38	158	2	hypothesis	hypothesis	NOUN
gujaf-38	158	3	formulates	formulate	VERB
gujaf-38	158	4	for	for	SCONJ
gujaf-38	158	5	the	the	DET
gujaf-38	158	6	study	study	NOUN
gujaf-38	158	7	was	be	AUX
gujaf-38	158	8	tested	test	VERB
gujaf-38	158	9	to	to	PART
gujaf-38	158	10	determine	determine	VERB
gujaf-38	158	11	the	the	DET
gujaf-38	158	12	effect	effect	NOUN
gujaf-38	158	13	of	of	ADP
gujaf-38	158	14	audit	audit	NOUN
gujaf-38	158	15	quality	quality	NOUN
gujaf-38	158	16	on	on	ADP
gujaf-38	158	17	earnings	earning	NOUN
gujaf-38	158	18	management	management	NOUN
gujaf-38	158	19	table	table	NOUN
gujaf-38	158	20	4.1	4.1	NUM
gujaf-38	158	21	descriptive	descriptive	ADJ
gujaf-38	158	22	statistics	statistic	NOUN
gujaf-38	158	23	gusau	gusau	PROPN
gujaf-38	158	24	journal	journal	PROPN
gujaf-38	158	25	of	of	ADP
gujaf-38	158	26	accounting	accounting	NOUN
gujaf-38	158	27	and	and	CCONJ
gujaf-38	158	28	finance	finance	NOUN
gujaf-38	158	29	,	,	PUNCT
gujaf-38	158	30	vol	vol	NOUN
gujaf-38	158	31	.	.	PUNCT
gujaf-38	159	1	i	i	PRON
gujaf-38	159	2	,	,	PUNCT
gujaf-38	159	3	issue	issue	NOUN
gujaf-38	159	4	2	2	NUM
gujaf-38	159	5	,	,	PUNCT
gujaf-38	159	6	october	october	PROPN
gujaf-38	159	7	,	,	PUNCT
gujaf-38	159	8	2020	2020	NUM
gujaf-38	159	9	11	11	NUM
gujaf-38	159	10	variable	variable	ADJ
gujaf-38	159	11	mean	mean	NOUN
gujaf-38	159	12	std.dev	std.dev	PROPN
gujaf-38	159	13	.	.	PUNCT
gujaf-38	159	14	min	min	PROPN
gujaf-38	159	15	max	max	PROPN
gujaf-38	159	16	dac	dac	PROPN
gujaf-38	159	17	.023	.023	NUM
gujaf-38	159	18	.013	.013	NUM
gujaf-38	159	19	.001	.001	NUM
gujaf-38	159	20	.054	.054	NUM
gujaf-38	160	1	afs	afs	PROPN
gujaf-38	160	2	.533	.533	NUM
gujaf-38	160	3	.503	.503	NUM
gujaf-38	160	4	0	0	NUM
gujaf-38	160	5	1	1	NUM
gujaf-38	160	6	ais	ais	PROPN
gujaf-38	160	7	.5	.5	NUM
gujaf-38	160	8	.504	.504	NUM
gujaf-38	160	9	0	0	NUM
gujaf-38	160	10	1	1	NUM
gujaf-38	160	11	adt	adt	NOUN
gujaf-38	160	12	.617	.617	NUM
gujaf-38	160	13	.490	.490	NUM
gujaf-38	160	14	0	0	NUM
gujaf-38	160	15	1	1	NUM
gujaf-38	160	16	source	source	NOUN
gujaf-38	160	17	:	:	PUNCT
gujaf-38	160	18	summary	summary	NOUN
gujaf-38	160	19	of	of	ADP
gujaf-38	160	20	stata	stata	PROPN
gujaf-38	160	21	output	output	VERB
gujaf-38	160	22	the	the	DET
gujaf-38	160	23	table	table	NOUN
gujaf-38	160	24	indicated	indicate	VERB
gujaf-38	160	25	an	an	DET
gujaf-38	160	26	average	average	ADJ
gujaf-38	160	27	value	value	NOUN
gujaf-38	160	28	of	of	ADP
gujaf-38	160	29	0.023	0.023	NUM
gujaf-38	160	30	for	for	ADP
gujaf-38	160	31	discretionary	discretionary	ADJ
gujaf-38	160	32	accruals	accrual	NOUN
gujaf-38	160	33	.	.	PUNCT
gujaf-38	161	1	since	since	SCONJ
gujaf-38	161	2	earnings	earning	NOUN
gujaf-38	161	3	management	management	NOUN
gujaf-38	161	4	is	be	AUX
gujaf-38	161	5	measured	measure	VERB
gujaf-38	161	6	by	by	ADP
gujaf-38	161	7	absolute	absolute	ADJ
gujaf-38	161	8	value	value	NOUN
gujaf-38	161	9	of	of	ADP
gujaf-38	161	10	discretionary	discretionary	ADJ
gujaf-38	161	11	accruals	accrual	NOUN
gujaf-38	161	12	in	in	ADP
gujaf-38	161	13	this	this	DET
gujaf-38	161	14	study	study	NOUN
gujaf-38	161	15	,	,	PUNCT
gujaf-38	161	16	the	the	DET
gujaf-38	161	17	value	value	NOUN
gujaf-38	161	18	of	of	ADP
gujaf-38	161	19	0.023	0.023	NUM
gujaf-38	161	20	is	be	AUX
gujaf-38	161	21	an	an	DET
gujaf-38	161	22	indication	indication	NOUN
gujaf-38	161	23	that	that	SCONJ
gujaf-38	161	24	sampled	sample	VERB
gujaf-38	161	25	companies	company	NOUN
gujaf-38	161	26	were	be	AUX
gujaf-38	161	27	involved	involve	VERB
gujaf-38	161	28	in	in	ADP
gujaf-38	161	29	minimal	minimal	ADJ
gujaf-38	161	30	earnings	earning	NOUN
gujaf-38	161	31	manipulations	manipulation	NOUN
gujaf-38	161	32	during	during	ADP
gujaf-38	161	33	the	the	DET
gujaf-38	161	34	study	study	NOUN
gujaf-38	161	35	period	period	NOUN
gujaf-38	161	36	.	.	PUNCT
gujaf-38	162	1	the	the	DET
gujaf-38	162	2	standard	standard	ADJ
gujaf-38	162	3	deviation	deviation	NOUN
gujaf-38	162	4	of	of	ADP
gujaf-38	162	5	0.013	0.013	NUM
gujaf-38	162	6	shows	show	VERB
gujaf-38	162	7	low	low	ADJ
gujaf-38	162	8	variability	variability	NOUN
gujaf-38	162	9	across	across	ADP
gujaf-38	162	10	the	the	DET
gujaf-38	162	11	deposit	deposit	NOUN
gujaf-38	162	12	money	money	NOUN
gujaf-38	162	13	banks	bank	NOUN
gujaf-38	162	14	.	.	PUNCT
gujaf-38	163	1	the	the	DET
gujaf-38	163	2	minimum	minimum	ADJ
gujaf-38	163	3	and	and	CCONJ
gujaf-38	163	4	maximum	maximum	ADJ
gujaf-38	163	5	values	value	NOUN
gujaf-38	163	6	of	of	ADP
gujaf-38	163	7	discretionary	discretionary	ADJ
gujaf-38	163	8	accruals	accrual	NOUN
gujaf-38	163	9	during	during	ADP
gujaf-38	163	10	the	the	DET
gujaf-38	163	11	study	study	NOUN
gujaf-38	163	12	period	period	NOUN
gujaf-38	163	13	are	be	AUX
gujaf-38	163	14	0.01	0.01	NUM
gujaf-38	163	15	and	and	CCONJ
gujaf-38	163	16	0.054	0.054	NUM
gujaf-38	163	17	respectively	respectively	ADV
gujaf-38	163	18	.	.	PUNCT
gujaf-38	164	1	these	these	DET
gujaf-38	164	2	values	value	NOUN
gujaf-38	164	3	imply	imply	VERB
gujaf-38	164	4	that	that	SCONJ
gujaf-38	164	5	some	some	DET
gujaf-38	164	6	sampled	sampled	ADJ
gujaf-38	164	7	companies	company	NOUN
gujaf-38	164	8	were	be	AUX
gujaf-38	164	9	actually	actually	ADV
gujaf-38	164	10	not	not	PART
gujaf-38	164	11	involved	involve	VERB
gujaf-38	164	12	in	in	ADP
gujaf-38	164	13	earnings	earning	NOUN
gujaf-38	164	14	manipulations	manipulation	NOUN
gujaf-38	164	15	during	during	ADP
gujaf-38	164	16	the	the	DET
gujaf-38	164	17	study	study	NOUN
gujaf-38	164	18	period	period	NOUN
gujaf-38	164	19	while	while	SCONJ
gujaf-38	164	20	the	the	DET
gujaf-38	164	21	highest	high	ADJ
gujaf-38	164	22	manipulation	manipulation	NOUN
gujaf-38	164	23	of	of	ADP
gujaf-38	164	24	earnings	earning	NOUN
gujaf-38	164	25	by	by	ADP
gujaf-38	164	26	the	the	DET
gujaf-38	164	27	sampled	sample	VERB
gujaf-38	164	28	banks	bank	NOUN
gujaf-38	164	29	during	during	ADP
gujaf-38	164	30	the	the	DET
gujaf-38	164	31	study	study	NOUN
gujaf-38	164	32	period	period	NOUN
gujaf-38	164	33	stood	stand	VERB
gujaf-38	164	34	at	at	ADP
gujaf-38	164	35	0.054	0.054	NUM
gujaf-38	164	36	.	.	PUNCT
gujaf-38	165	1	this	this	DET
gujaf-38	165	2	further	far	ADV
gujaf-38	165	3	corroborates	corroborate	VERB
gujaf-38	165	4	the	the	DET
gujaf-38	165	5	inference	inference	NOUN
gujaf-38	165	6	of	of	ADP
gujaf-38	165	7	minimal	minimal	ADJ
gujaf-38	165	8	manipulation	manipulation	NOUN
gujaf-38	165	9	of	of	ADP
gujaf-38	165	10	earnings	earning	NOUN
gujaf-38	165	11	earlier	early	ADV
gujaf-38	165	12	revealed	reveal	VERB
gujaf-38	165	13	by	by	ADP
gujaf-38	165	14	the	the	DET
gujaf-38	165	15	mean	mean	NOUN
gujaf-38	165	16	of	of	ADP
gujaf-38	165	17	dac	dac	NOUN
gujaf-38	165	18	.	.	PUNCT
gujaf-38	166	1	the	the	DET
gujaf-38	166	2	table	table	NOUN
gujaf-38	166	3	further	far	ADV
gujaf-38	166	4	revealed	reveal	VERB
gujaf-38	166	5	an	an	DET
gujaf-38	166	6	average	average	ADJ
gujaf-38	166	7	value	value	NOUN
gujaf-38	166	8	of	of	ADP
gujaf-38	166	9	0.533	0.533	NUM
gujaf-38	166	10	for	for	ADP
gujaf-38	166	11	audit	audit	NOUN
gujaf-38	166	12	firm	firm	ADJ
gujaf-38	166	13	size	size	NOUN
gujaf-38	166	14	.	.	PUNCT
gujaf-38	167	1	the	the	DET
gujaf-38	167	2	value	value	NOUN
gujaf-38	167	3	implies	imply	VERB
gujaf-38	167	4	that	that	SCONJ
gujaf-38	167	5	53	53	NUM
gujaf-38	167	6	%	%	NOUN
gujaf-38	167	7	of	of	ADP
gujaf-38	167	8	the	the	DET
gujaf-38	167	9	sampled	sample	VERB
gujaf-38	167	10	deposit	deposit	NOUN
gujaf-38	167	11	money	money	NOUN
gujaf-38	167	12	banks	bank	NOUN
gujaf-38	167	13	was	be	AUX
gujaf-38	167	14	audited	audit	VERB
gujaf-38	167	15	by	by	ADP
gujaf-38	167	16	the	the	DET
gujaf-38	167	17	big	big	ADJ
gujaf-38	167	18	4audit	4audit	PROPN
gujaf-38	167	19	firms	firm	NOUN
gujaf-38	167	20	in	in	ADP
gujaf-38	167	21	nigeria	nigeria	PROPN
gujaf-38	167	22	(	(	PUNCT
gujaf-38	167	23	kpmg	kpmg	PROPN
gujaf-38	167	24	,	,	PUNCT
gujaf-38	167	25	pwc	pwc	PROPN
gujaf-38	167	26	,	,	PUNCT
gujaf-38	167	27	ernst	ernst	PROPN
gujaf-38	167	28	and	and	CCONJ
gujaf-38	167	29	young	young	ADJ
gujaf-38	167	30	,	,	PUNCT
gujaf-38	167	31	akintola	akintola	PROPN
gujaf-38	167	32	williams	williams	PROPN
gujaf-38	167	33	delloitte	delloitte	PROPN
gujaf-38	167	34	)	)	PUNCT
gujaf-38	167	35	during	during	ADP
gujaf-38	167	36	the	the	DET
gujaf-38	167	37	study	study	NOUN
gujaf-38	167	38	period	period	NOUN
gujaf-38	167	39	.	.	PUNCT
gujaf-38	168	1	this	this	PRON
gujaf-38	168	2	shows	show	VERB
gujaf-38	168	3	that	that	SCONJ
gujaf-38	168	4	the	the	DET
gujaf-38	168	5	audit	audit	NOUN
gujaf-38	168	6	market	market	NOUN
gujaf-38	168	7	in	in	ADP
gujaf-38	168	8	the	the	DET
gujaf-38	168	9	sector	sector	NOUN
gujaf-38	168	10	is	be	AUX
gujaf-38	168	11	dominated	dominate	VERB
gujaf-38	168	12	by	by	ADP
gujaf-38	168	13	the	the	DET
gujaf-38	168	14	big	big	ADJ
gujaf-38	168	15	4	4	NUM
gujaf-38	168	16	audit	audit	NOUN
gujaf-38	168	17	firms	firm	NOUN
gujaf-38	168	18	in	in	ADP
gujaf-38	168	19	nigeria	nigeria	PROPN
gujaf-38	168	20	and	and	CCONJ
gujaf-38	168	21	just	just	ADV
gujaf-38	168	22	a	a	DET
gujaf-38	168	23	few	few	ADJ
gujaf-38	168	24	nonbig	nonbig	NOUN
gujaf-38	168	25	4	4	NUM
gujaf-38	168	26	audit	audit	NOUN
gujaf-38	168	27	firms	firm	NOUN
gujaf-38	168	28	audited	audit	VERB
gujaf-38	168	29	listed	list	VERB
gujaf-38	168	30	deposit	deposit	NOUN
gujaf-38	168	31	money	money	NOUN
gujaf-38	168	32	banks	bank	NOUN
gujaf-38	168	33	in	in	ADP
gujaf-38	168	34	nigeria	nigeria	PROPN
gujaf-38	168	35	.	.	PUNCT
gujaf-38	169	1	while	while	SCONJ
gujaf-38	169	2	the	the	DET
gujaf-38	169	3	standard	standard	ADJ
gujaf-38	169	4	deviation	deviation	NOUN
gujaf-38	169	5	of	of	ADP
gujaf-38	169	6	0.503	0.503	NUM
gujaf-38	169	7	shows	show	VERB
gujaf-38	169	8	moderate	moderate	ADJ
gujaf-38	169	9	variability	variability	NOUN
gujaf-38	169	10	across	across	ADP
gujaf-38	169	11	the	the	DET
gujaf-38	169	12	deposit	deposit	NOUN
gujaf-38	169	13	money	money	NOUN
gujaf-38	169	14	banks	bank	NOUN
gujaf-38	169	15	.	.	PUNCT
gujaf-38	170	1	the	the	DET
gujaf-38	170	2	minimum	minimum	ADJ
gujaf-38	170	3	and	and	CCONJ
gujaf-38	170	4	maximum	maximum	ADJ
gujaf-38	170	5	values	value	NOUN
gujaf-38	170	6	of	of	ADP
gujaf-38	170	7	audit	audit	NOUN
gujaf-38	170	8	firm	firm	ADJ
gujaf-38	170	9	size	size	NOUN
gujaf-38	170	10	during	during	ADP
gujaf-38	170	11	the	the	DET
gujaf-38	170	12	study	study	NOUN
gujaf-38	170	13	period	period	NOUN
gujaf-38	170	14	were	be	AUX
gujaf-38	170	15	zero	zero	NUM
gujaf-38	170	16	(	(	PUNCT
gujaf-38	170	17	0	0	NUM
gujaf-38	170	18	)	)	PUNCT
gujaf-38	170	19	and	and	CCONJ
gujaf-38	170	20	one	one	NUM
gujaf-38	170	21	(	(	PUNCT
gujaf-38	170	22	1	1	NUM
gujaf-38	170	23	)	)	PUNCT
gujaf-38	170	24	respectively	respectively	ADV
gujaf-38	170	25	.	.	PUNCT
gujaf-38	171	1	similarly	similarly	ADV
gujaf-38	171	2	,	,	PUNCT
gujaf-38	171	3	the	the	DET
gujaf-38	171	4	table	table	NOUN
gujaf-38	171	5	shows	show	VERB
gujaf-38	171	6	that	that	SCONJ
gujaf-38	171	7	auditor	auditor	NOUN
gujaf-38	171	8	industry	industry	NOUN
gujaf-38	171	9	specialization	specialization	NOUN
gujaf-38	171	10	had	have	VERB
gujaf-38	171	11	a	a	DET
gujaf-38	171	12	mean	mean	ADJ
gujaf-38	171	13	value	value	NOUN
gujaf-38	171	14	of	of	ADP
gujaf-38	171	15	0.5	0.5	NUM
gujaf-38	171	16	during	during	ADP
gujaf-38	171	17	the	the	DET
gujaf-38	171	18	study	study	NOUN
gujaf-38	171	19	period	period	NOUN
gujaf-38	171	20	.	.	PUNCT
gujaf-38	172	1	this	this	DET
gujaf-38	172	2	value	value	NOUN
gujaf-38	172	3	implies	imply	VERB
gujaf-38	172	4	that	that	SCONJ
gujaf-38	172	5	50	50	NUM
gujaf-38	172	6	%	%	NOUN
gujaf-38	172	7	of	of	ADP
gujaf-38	172	8	the	the	DET
gujaf-38	172	9	sampled	sample	VERB
gujaf-38	172	10	companies	company	NOUN
gujaf-38	172	11	were	be	AUX
gujaf-38	172	12	audited	audit	VERB
gujaf-38	172	13	by	by	ADP
gujaf-38	172	14	industry	industry	NOUN
gujaf-38	172	15	specialist	specialist	NOUN
gujaf-38	172	16	auditors	auditor	NOUN
gujaf-38	172	17	during	during	ADP
gujaf-38	172	18	the	the	DET
gujaf-38	172	19	period	period	NOUN
gujaf-38	172	20	of	of	ADP
gujaf-38	172	21	the	the	DET
gujaf-38	172	22	study	study	NOUN
gujaf-38	172	23	.	.	PUNCT
gujaf-38	173	1	the	the	DET
gujaf-38	173	2	standard	standard	ADJ
gujaf-38	173	3	deviation	deviation	NOUN
gujaf-38	173	4	of	of	ADP
gujaf-38	173	5	0.504	0.504	NUM
gujaf-38	173	6	indicates	indicate	VERB
gujaf-38	173	7	high	high	ADJ
gujaf-38	173	8	variability	variability	NOUN
gujaf-38	173	9	across	across	ADP
gujaf-38	173	10	the	the	DET
gujaf-38	173	11	deposit	deposit	NOUN
gujaf-38	173	12	money	money	NOUN
gujaf-38	173	13	banks	bank	NOUN
gujaf-38	173	14	.	.	PUNCT
gujaf-38	174	1	the	the	DET
gujaf-38	174	2	minimum	minimum	ADJ
gujaf-38	174	3	and	and	CCONJ
gujaf-38	174	4	maximum	maximum	ADJ
gujaf-38	174	5	values	value	NOUN
gujaf-38	174	6	of	of	ADP
gujaf-38	174	7	auditor	auditor	NOUN
gujaf-38	174	8	industry	industry	NOUN
gujaf-38	174	9	specialization	specialization	NOUN
gujaf-38	174	10	stood	stand	VERB
gujaf-38	174	11	at	at	ADP
gujaf-38	174	12	zero	zero	NUM
gujaf-38	174	13	(	(	PUNCT
gujaf-38	174	14	0	0	NUM
gujaf-38	174	15	)	)	PUNCT
gujaf-38	174	16	and	and	CCONJ
gujaf-38	174	17	one	one	NUM
gujaf-38	174	18	(	(	PUNCT
gujaf-38	174	19	1	1	NUM
gujaf-38	174	20	)	)	PUNCT
gujaf-38	174	21	respectively	respectively	ADV
gujaf-38	174	22	because	because	SCONJ
gujaf-38	174	23	the	the	DET
gujaf-38	174	24	variable	variable	NOUN
gujaf-38	174	25	was	be	AUX
gujaf-38	174	26	measured	measure	VERB
gujaf-38	174	27	by	by	ADP
gujaf-38	174	28	dichotomous	dichotomous	ADJ
gujaf-38	174	29	numbers	number	NOUN
gujaf-38	174	30	of	of	ADP
gujaf-38	174	31	one	one	NUM
gujaf-38	174	32	if	if	SCONJ
gujaf-38	174	33	the	the	DET
gujaf-38	174	34	sampled	sample	VERB
gujaf-38	174	35	b	b	NOUN
gujaf-38	174	36	is	be	AUX
gujaf-38	174	37	audited	audit	VERB
gujaf-38	174	38	by	by	ADP
gujaf-38	174	39	an	an	DET
gujaf-38	174	40	industry	industry	NOUN
gujaf-38	174	41	specialist	specialist	NOUN
gujaf-38	174	42	auditor	auditor	NOUN
gujaf-38	174	43	and	and	CCONJ
gujaf-38	174	44	zero	zero	NUM
gujaf-38	174	45	if	if	SCONJ
gujaf-38	174	46	otherwise	otherwise	ADV
gujaf-38	174	47	.	.	PUNCT
gujaf-38	175	1	gusau	gusau	PROPN
gujaf-38	175	2	journal	journal	PROPN
gujaf-38	175	3	of	of	ADP
gujaf-38	175	4	accounting	accounting	NOUN
gujaf-38	175	5	and	and	CCONJ
gujaf-38	175	6	finance	finance	NOUN
gujaf-38	175	7	,	,	PUNCT
gujaf-38	175	8	vol	vol	NOUN
gujaf-38	175	9	.	.	PUNCT
gujaf-38	176	1	i	i	PRON
gujaf-38	176	2	,	,	PUNCT
gujaf-38	176	3	issue	issue	NOUN
gujaf-38	176	4	2	2	NUM
gujaf-38	176	5	,	,	PUNCT
gujaf-38	176	6	october	october	PROPN
gujaf-38	176	7	,	,	PUNCT
gujaf-38	176	8	2020	2020	NUM
gujaf-38	176	9	12	12	NUM
gujaf-38	176	10	finally	finally	ADV
gujaf-38	176	11	,	,	PUNCT
gujaf-38	176	12	the	the	DET
gujaf-38	176	13	table	table	NOUN
gujaf-38	176	14	indicated	indicate	VERB
gujaf-38	176	15	that	that	SCONJ
gujaf-38	176	16	auditor	auditor	NOUN
gujaf-38	176	17	tenure	tenure	NOUN
gujaf-38	176	18	had	have	VERB
gujaf-38	176	19	a	a	DET
gujaf-38	176	20	mean	mean	ADJ
gujaf-38	176	21	value	value	NOUN
gujaf-38	176	22	of	of	ADP
gujaf-38	176	23	0.617	0.617	NUM
gujaf-38	176	24	during	during	ADP
gujaf-38	176	25	the	the	DET
gujaf-38	176	26	study	study	NOUN
gujaf-38	176	27	period	period	NOUN
gujaf-38	176	28	.	.	PUNCT
gujaf-38	177	1	this	this	DET
gujaf-38	177	2	value	value	NOUN
gujaf-38	177	3	indicates	indicate	VERB
gujaf-38	177	4	that	that	SCONJ
gujaf-38	177	5	61.7	61.7	NUM
gujaf-38	177	6	%	%	NOUN
gujaf-38	177	7	of	of	ADP
gujaf-38	177	8	the	the	DET
gujaf-38	177	9	sampled	sample	VERB
gujaf-38	177	10	deposit	deposit	NOUN
gujaf-38	177	11	money	money	NOUN
gujaf-38	177	12	banks	bank	NOUN
gujaf-38	177	13	retained	retain	VERB
gujaf-38	177	14	their	their	PRON
gujaf-38	177	15	auditors	auditor	NOUN
gujaf-38	177	16	for	for	ADP
gujaf-38	177	17	a	a	DET
gujaf-38	177	18	period	period	NOUN
gujaf-38	177	19	of	of	ADP
gujaf-38	177	20	three	three	NUM
gujaf-38	177	21	years	year	NOUN
gujaf-38	177	22	and	and	CCONJ
gujaf-38	177	23	above	above	ADV
gujaf-38	177	24	.	.	PUNCT
gujaf-38	178	1	this	this	PRON
gujaf-38	178	2	shows	show	VERB
gujaf-38	178	3	that	that	SCONJ
gujaf-38	178	4	more	more	ADJ
gujaf-38	178	5	than	than	ADP
gujaf-38	178	6	sixty	sixty	NUM
gujaf-38	178	7	percent	percent	NOUN
gujaf-38	178	8	of	of	ADP
gujaf-38	178	9	the	the	DET
gujaf-38	178	10	audit	audit	NOUN
gujaf-38	178	11	firms	firm	NOUN
gujaf-38	178	12	in	in	ADP
gujaf-38	178	13	the	the	DET
gujaf-38	178	14	sector	sector	NOUN
gujaf-38	178	15	enjoy	enjoy	VERB
gujaf-38	178	16	long	long	ADJ
gujaf-38	178	17	tenure	tenure	NOUN
gujaf-38	178	18	which	which	PRON
gujaf-38	178	19	enables	enable	VERB
gujaf-38	178	20	them	they	PRON
gujaf-38	178	21	to	to	PART
gujaf-38	178	22	acquire	acquire	VERB
gujaf-38	178	23	client	client	NOUN
gujaf-38	178	24	’s	’s	PART
gujaf-38	178	25	specific	specific	ADJ
gujaf-38	178	26	knowledge	knowledge	NOUN
gujaf-38	178	27	and	and	CCONJ
gujaf-38	178	28	its	its	PRON
gujaf-38	178	29	financial	financial	ADJ
gujaf-38	178	30	reporting	reporting	NOUN
gujaf-38	178	31	practices	practice	NOUN
gujaf-38	178	32	necessary	necessary	ADJ
gujaf-38	178	33	for	for	ADP
gujaf-38	178	34	a	a	DET
gujaf-38	178	35	more	more	ADV
gujaf-38	178	36	effective	effective	ADJ
gujaf-38	178	37	audit	audit	NOUN
gujaf-38	178	38	.	.	PUNCT
gujaf-38	179	1	the	the	DET
gujaf-38	179	2	standard	standard	ADJ
gujaf-38	179	3	deviation	deviation	NOUN
gujaf-38	179	4	of	of	ADP
gujaf-38	179	5	0.490	0.490	NUM
gujaf-38	179	6	shows	show	VERB
gujaf-38	179	7	low	low	ADJ
gujaf-38	179	8	variability	variability	NOUN
gujaf-38	179	9	across	across	ADP
gujaf-38	179	10	the	the	DET
gujaf-38	179	11	deposit	deposit	NOUN
gujaf-38	179	12	money	money	NOUN
gujaf-38	179	13	banks	bank	NOUN
gujaf-38	179	14	.	.	PUNCT
gujaf-38	180	1	the	the	DET
gujaf-38	180	2	minimum	minimum	ADJ
gujaf-38	180	3	and	and	CCONJ
gujaf-38	180	4	maximum	maximum	ADJ
gujaf-38	180	5	values	value	NOUN
gujaf-38	180	6	of	of	ADP
gujaf-38	180	7	auditor	auditor	NOUN
gujaf-38	180	8	tenure	tenure	NOUN
gujaf-38	180	9	during	during	ADP
gujaf-38	180	10	the	the	DET
gujaf-38	180	11	study	study	NOUN
gujaf-38	180	12	period	period	NOUN
gujaf-38	180	13	are	be	AUX
gujaf-38	180	14	zero	zero	NUM
gujaf-38	180	15	and	and	CCONJ
gujaf-38	180	16	one	one	NUM
gujaf-38	180	17	respectively	respectively	ADV
gujaf-38	180	18	in	in	ADP
gujaf-38	180	19	view	view	NOUN
gujaf-38	180	20	of	of	ADP
gujaf-38	180	21	the	the	DET
gujaf-38	180	22	fact	fact	NOUN
gujaf-38	180	23	that	that	SCONJ
gujaf-38	180	24	auditor	auditor	NOUN
gujaf-38	180	25	tenure	tenure	NOUN
gujaf-38	180	26	was	be	AUX
gujaf-38	180	27	measured	measure	VERB
gujaf-38	180	28	by	by	ADP
gujaf-38	180	29	a	a	DET
gujaf-38	180	30	dummy	dummy	ADJ
gujaf-38	180	31	variable	variable	NOUN
gujaf-38	180	32	which	which	PRON
gujaf-38	180	33	takes	take	VERB
gujaf-38	180	34	a	a	DET
gujaf-38	180	35	value	value	NOUN
gujaf-38	180	36	of	of	ADP
gujaf-38	180	37	one	one	NUM
gujaf-38	180	38	for	for	ADP
gujaf-38	180	39	companies	company	NOUN
gujaf-38	180	40	which	which	PRON
gujaf-38	180	41	retained	retain	VERB
gujaf-38	180	42	their	their	PRON
gujaf-38	180	43	auditors	auditor	NOUN
gujaf-38	180	44	for	for	ADP
gujaf-38	180	45	a	a	DET
gujaf-38	180	46	period	period	NOUN
gujaf-38	180	47	of	of	ADP
gujaf-38	180	48	three	three	NUM
gujaf-38	180	49	years	year	NOUN
gujaf-38	180	50	plus	plus	CCONJ
gujaf-38	180	51	and	and	CCONJ
gujaf-38	180	52	zero	zero	NUM
gujaf-38	180	53	if	if	SCONJ
gujaf-38	180	54	otherwise	otherwise	ADV
gujaf-38	180	55	.	.	PUNCT
gujaf-38	181	1	table	table	NOUN
gujaf-38	181	2	4.2	4.2	NUM
gujaf-38	181	3	correlation	correlation	NOUN
gujaf-38	181	4	matrix	matrix	NOUN
gujaf-38	181	5	variables	variable	NOUN
gujaf-38	181	6	(	(	PUNCT
gujaf-38	181	7	1	1	NUM
gujaf-38	181	8	)	)	PUNCT
gujaf-38	181	9	(	(	PUNCT
gujaf-38	181	10	2	2	NUM
gujaf-38	181	11	)	)	PUNCT
gujaf-38	181	12	(	(	PUNCT
gujaf-38	181	13	3	3	X
gujaf-38	181	14	)	)	PUNCT
gujaf-38	181	15	(	(	PUNCT
gujaf-38	181	16	4	4	NUM
gujaf-38	181	17	)	)	PUNCT
gujaf-38	181	18	(	(	PUNCT
gujaf-38	181	19	1	1	X
gujaf-38	181	20	)	)	PUNCT
gujaf-38	181	21	dac	dac	NOUN
gujaf-38	181	22	1.000	1.000	NUM
gujaf-38	181	23	(	(	PUNCT
gujaf-38	181	24	2	2	NUM
gujaf-38	181	25	)	)	PUNCT
gujaf-38	181	26	afs	afs	NOUN
gujaf-38	181	27	0.041	0.041	NUM
gujaf-38	181	28	1.000	1.000	NUM
gujaf-38	181	29	0.758	0.758	NUM
gujaf-38	181	30	(	(	PUNCT
gujaf-38	181	31	3	3	NUM
gujaf-38	181	32	)	)	PUNCT
gujaf-38	181	33	ais	ais	NOUN
gujaf-38	181	34	0.205	0.205	SYM
gujaf-38	181	35	-0.198	-0.198	NOUN
gujaf-38	181	36	1.000	1.000	NUM
gujaf-38	181	37	0.116	0.116	NUM
gujaf-38	181	38	0.129	0.129	NUM
gujaf-38	181	39	(	(	PUNCT
gujaf-38	181	40	4	4	X
gujaf-38	181	41	)	)	PUNCT
gujaf-38	181	42	adt	adt	NOUN
gujaf-38	181	43	-0.298	-0.298	NOUN
gujaf-38	181	44	*	*	NOUN
gujaf-38	181	45	0.054	0.054	NUM
gujaf-38	181	46	-0.443	-0.443	NOUN
gujaf-38	181	47	*	*	NUM
gujaf-38	181	48	1.000	1.000	NUM
gujaf-38	181	49	0.021	0.021	NUM
gujaf-38	181	50	0.679	0.679	NUM
gujaf-38	181	51	0.000	0.000	NUM
gujaf-38	181	52	*	*	PUNCT
gujaf-38	181	53	shows	show	VERB
gujaf-38	181	54	significance	significance	NOUN
gujaf-38	181	55	at	at	ADP
gujaf-38	181	56	the	the	DET
gujaf-38	181	57	.05	.05	NUM
gujaf-38	181	58	level	level	NOUN
gujaf-38	181	59	source	source	NOUN
gujaf-38	181	60	:	:	PUNCT
gujaf-38	181	61	summary	summary	NOUN
gujaf-38	181	62	of	of	ADP
gujaf-38	181	63	stata	stata	NOUN
gujaf-38	181	64	output	output	NOUN
gujaf-38	181	65	from	from	ADP
gujaf-38	181	66	the	the	DET
gujaf-38	181	67	correlation	correlation	NOUN
gujaf-38	181	68	matrix	matrix	NOUN
gujaf-38	181	69	table	table	NOUN
gujaf-38	181	70	4.2	4.2	NUM
gujaf-38	181	71	,	,	PUNCT
gujaf-38	181	72	it	it	PRON
gujaf-38	181	73	can	can	AUX
gujaf-38	181	74	be	be	AUX
gujaf-38	181	75	seen	see	VERB
gujaf-38	181	76	that	that	SCONJ
gujaf-38	181	77	audit	audit	NOUN
gujaf-38	181	78	firm	firm	ADJ
gujaf-38	181	79	size	size	NOUN
gujaf-38	181	80	(	(	PUNCT
gujaf-38	181	81	afs	afs	NOUN
gujaf-38	181	82	)	)	PUNCT
gujaf-38	181	83	and	and	CCONJ
gujaf-38	181	84	audit	audit	NOUN
gujaf-38	181	85	industry	industry	NOUN
gujaf-38	181	86	specialization	specialization	NOUN
gujaf-38	181	87	(	(	PUNCT
gujaf-38	181	88	ais	ais	PROPN
gujaf-38	181	89	)	)	PUNCT
gujaf-38	181	90	are	be	AUX
gujaf-38	181	91	positively	positively	ADV
gujaf-38	181	92	correlated	correlate	VERB
gujaf-38	181	93	with	with	ADP
gujaf-38	181	94	discretionary	discretionary	ADJ
gujaf-38	181	95	accruals	accrual	NOUN
gujaf-38	181	96	(	(	PUNCT
gujaf-38	181	97	dac	dac	NOUN
gujaf-38	181	98	)	)	PUNCT
gujaf-38	181	99	of	of	ADP
gujaf-38	181	100	the	the	DET
gujaf-38	181	101	listed	list	VERB
gujaf-38	181	102	deposit	deposit	NOUN
gujaf-38	181	103	money	money	NOUN
gujaf-38	181	104	banks	bank	NOUN
gujaf-38	181	105	in	in	ADP
gujaf-38	181	106	nigeria	nigeria	PROPN
gujaf-38	181	107	,	,	PUNCT
gujaf-38	181	108	implying	imply	VERB
gujaf-38	181	109	that	that	SCONJ
gujaf-38	181	110	the	the	DET
gujaf-38	181	111	variables	variable	NOUN
gujaf-38	181	112	move	move	VERB
gujaf-38	181	113	in	in	ADP
gujaf-38	181	114	the	the	DET
gujaf-38	181	115	same	same	ADJ
gujaf-38	181	116	direction	direction	NOUN
gujaf-38	181	117	with	with	ADP
gujaf-38	181	118	discretionary	discretionary	ADJ
gujaf-38	181	119	accruals	accrual	NOUN
gujaf-38	181	120	(	(	PUNCT
gujaf-38	181	121	dac	dac	NOUN
gujaf-38	181	122	)	)	PUNCT
gujaf-38	181	123	.	.	PUNCT
gujaf-38	182	1	however	however	ADV
gujaf-38	182	2	,	,	PUNCT
gujaf-38	182	3	audit	audit	NOUN
gujaf-38	182	4	tenure	tenure	NOUN
gujaf-38	182	5	(	(	PUNCT
gujaf-38	182	6	adt	adt	NOUN
gujaf-38	182	7	)	)	PUNCT
gujaf-38	182	8	has	have	VERB
gujaf-38	182	9	negative	negative	ADJ
gujaf-38	182	10	correlation	correlation	NOUN
gujaf-38	182	11	with	with	ADP
gujaf-38	182	12	discretionary	discretionary	ADJ
gujaf-38	182	13	accruals	accrual	NOUN
gujaf-38	182	14	(	(	PUNCT
gujaf-38	182	15	dac	dac	PROPN
gujaf-38	182	16	)	)	PUNCT
gujaf-38	182	17	.	.	PUNCT
gujaf-38	183	1	the	the	DET
gujaf-38	183	2	implication	implication	NOUN
gujaf-38	183	3	is	be	AUX
gujaf-38	183	4	that	that	SCONJ
gujaf-38	183	5	the	the	DET
gujaf-38	183	6	above	above	ADJ
gujaf-38	183	7	variables	variable	NOUN
gujaf-38	183	8	move	move	VERB
gujaf-38	183	9	in	in	ADP
gujaf-38	183	10	the	the	DET
gujaf-38	183	11	opposite	opposite	ADJ
gujaf-38	183	12	direction	direction	NOUN
gujaf-38	183	13	with	with	ADP
gujaf-38	183	14	the	the	DET
gujaf-38	183	15	discretionary	discretionary	ADJ
gujaf-38	183	16	accruals	accrual	NOUN
gujaf-38	183	17	(	(	PUNCT
gujaf-38	183	18	dac	dac	NOUN
gujaf-38	183	19	)	)	PUNCT
gujaf-38	183	20	.	.	PUNCT
gujaf-38	184	1	with	with	ADP
gujaf-38	184	2	respect	respect	NOUN
gujaf-38	184	3	to	to	ADP
gujaf-38	184	4	association	association	NOUN
gujaf-38	184	5	among	among	ADP
gujaf-38	184	6	the	the	DET
gujaf-38	184	7	independent	independent	ADJ
gujaf-38	184	8	variables	variable	NOUN
gujaf-38	184	9	themselves	themselves	PRON
gujaf-38	184	10	,	,	PUNCT
gujaf-38	184	11	the	the	DET
gujaf-38	184	12	table	table	NOUN
gujaf-38	184	13	reveals	reveal	VERB
gujaf-38	184	14	that	that	SCONJ
gujaf-38	184	15	afs	afs	NOUN
gujaf-38	184	16	has	have	VERB
gujaf-38	184	17	positive	positive	ADJ
gujaf-38	184	18	relationship	relationship	NOUN
gujaf-38	184	19	with	with	ADP
gujaf-38	184	20	audit	audit	NOUN
gujaf-38	184	21	tenure	tenure	NOUN
gujaf-38	184	22	.	.	PUNCT
gujaf-38	185	1	however	however	ADV
gujaf-38	185	2	,	,	PUNCT
gujaf-38	185	3	there	there	PRON
gujaf-38	185	4	is	be	VERB
gujaf-38	185	5	negative	negative	ADJ
gujaf-38	185	6	relationship	relationship	NOUN
gujaf-38	185	7	afs	afs	NOUN
gujaf-38	185	8	and	and	CCONJ
gujaf-38	185	9	ais	ais	PROPN
gujaf-38	185	10	.	.	PUNCT
gujaf-38	186	1	finally	finally	ADV
gujaf-38	186	2	,	,	PUNCT
gujaf-38	186	3	the	the	DET
gujaf-38	186	4	table	table	NOUN
gujaf-38	186	5	shows	show	VERB
gujaf-38	186	6	that	that	SCONJ
gujaf-38	186	7	ais	ais	PROPN
gujaf-38	186	8	is	be	AUX
gujaf-38	186	9	negatively	negatively	ADV
gujaf-38	186	10	correlated	correlate	VERB
gujaf-38	186	11	with	with	ADP
gujaf-38	186	12	adt	adt	NOUN
gujaf-38	186	13	.	.	PUNCT
gujaf-38	187	1	on	on	ADP
gujaf-38	187	2	the	the	DET
gujaf-38	187	3	gusau	gusau	ADJ
gujaf-38	187	4	journal	journal	NOUN
gujaf-38	187	5	of	of	ADP
gujaf-38	187	6	accounting	accounting	NOUN
gujaf-38	187	7	and	and	CCONJ
gujaf-38	187	8	finance	finance	NOUN
gujaf-38	187	9	,	,	PUNCT
gujaf-38	187	10	vol	vol	NOUN
gujaf-38	187	11	.	.	PUNCT
gujaf-38	188	1	i	i	PRON
gujaf-38	188	2	,	,	PUNCT
gujaf-38	188	3	issue	issue	NOUN
gujaf-38	188	4	2	2	NUM
gujaf-38	188	5	,	,	PUNCT
gujaf-38	188	6	october	october	PROPN
gujaf-38	188	7	,	,	PUNCT
gujaf-38	188	8	2020	2020	NUM
gujaf-38	188	9	13	13	NUM
gujaf-38	188	10	other	other	ADJ
gujaf-38	188	11	hand	hand	NOUN
gujaf-38	188	12	,	,	PUNCT
gujaf-38	188	13	the	the	DET
gujaf-38	188	14	relationship	relationship	NOUN
gujaf-38	188	15	among	among	ADP
gujaf-38	188	16	the	the	DET
gujaf-38	188	17	independent	independent	ADJ
gujaf-38	188	18	variables	variable	NOUN
gujaf-38	188	19	is	be	AUX
gujaf-38	188	20	too	too	ADV
gujaf-38	188	21	strong	strong	ADJ
gujaf-38	188	22	to	to	PART
gujaf-38	188	23	warrant	warrant	VERB
gujaf-38	188	24	problem	problem	NOUN
gujaf-38	188	25	of	of	ADP
gujaf-38	188	26	multicollinearity	multicollinearity	NOUN
gujaf-38	188	27	.	.	PUNCT
gujaf-38	189	1	residual	residual	ADJ
gujaf-38	189	2	tests	test	NOUN
gujaf-38	189	3	to	to	PART
gujaf-38	189	4	test	test	VERB
gujaf-38	189	5	for	for	ADP
gujaf-38	189	6	the	the	DET
gujaf-38	189	7	existence	existence	NOUN
gujaf-38	189	8	of	of	ADP
gujaf-38	189	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-38	189	10	,	,	PUNCT
gujaf-38	189	11	the	the	DET
gujaf-38	189	12	present	present	ADJ
gujaf-38	189	13	study	study	NOUN
gujaf-38	189	14	used	use	VERB
gujaf-38	189	15	breuch	breuch	ADV
gujaf-38	189	16	pagan	pagan	ADJ
gujaf-38	189	17	/	/	SYM
gujaf-38	189	18	cook	cook	PROPN
gujaf-38	189	19	-	-	PUNCT
gujaf-38	189	20	weisberg	weisberg	PROPN
gujaf-38	189	21	.	.	PUNCT
gujaf-38	190	1	the	the	DET
gujaf-38	190	2	study	study	NOUN
gujaf-38	190	3	reveals	reveal	VERB
gujaf-38	190	4	that	that	SCONJ
gujaf-38	190	5	chi2	chi2	NOUN
gujaf-38	190	6	of	of	ADP
gujaf-38	190	7	0.45	0.45	NUM
gujaf-38	190	8	with	with	ADP
gujaf-38	190	9	p	p	NOUN
gujaf-38	190	10	-	-	PUNCT
gujaf-38	190	11	value	value	NOUN
gujaf-38	190	12	of	of	ADP
gujaf-38	190	13	0.0817	0.0817	NUM
gujaf-38	190	14	,	,	PUNCT
gujaf-38	190	15	implying	implying	ADJ
gujaf-38	190	16	absence	absence	NOUN
gujaf-38	190	17	of	of	ADP
gujaf-38	190	18	heteroskedasticity	heteroskedasticity	NOUN
gujaf-38	190	19	and	and	CCONJ
gujaf-38	190	20	that	that	SCONJ
gujaf-38	190	21	the	the	DET
gujaf-38	190	22	null	null	ADJ
gujaf-38	190	23	hypothesis	hypothesis	NOUN
gujaf-38	190	24	that	that	SCONJ
gujaf-38	190	25	the	the	DET
gujaf-38	190	26	variance	variance	NOUN
gujaf-38	190	27	of	of	ADP
gujaf-38	190	28	the	the	DET
gujaf-38	190	29	residual	residual	ADJ
gujaf-38	190	30	is	be	AUX
gujaf-38	190	31	constant	constant	ADJ
gujaf-38	190	32	(	(	PUNCT
gujaf-38	190	33	homoscedastic	homoscedastic	ADJ
gujaf-38	190	34	)	)	PUNCT
gujaf-38	190	35	is	be	AUX
gujaf-38	190	36	not	not	PART
gujaf-38	190	37	rejected	reject	VERB
gujaf-38	190	38	.	.	PUNCT
gujaf-38	191	1	the	the	DET
gujaf-38	191	2	study	study	NOUN
gujaf-38	191	3	conducted	conduct	VERB
gujaf-38	191	4	multicollinearity	multicollinearity	NOUN
gujaf-38	191	5	test	test	NOUN
gujaf-38	191	6	to	to	PART
gujaf-38	191	7	show	show	VERB
gujaf-38	191	8	the	the	DET
gujaf-38	191	9	strength	strength	NOUN
gujaf-38	191	10	of	of	ADP
gujaf-38	191	11	relationship	relationship	NOUN
gujaf-38	191	12	among	among	ADP
gujaf-38	191	13	the	the	DET
gujaf-38	191	14	explanatory	explanatory	ADJ
gujaf-38	191	15	variables	variable	NOUN
gujaf-38	191	16	themselves	themselves	PRON
gujaf-38	191	17	,	,	PUNCT
gujaf-38	191	18	which	which	PRON
gujaf-38	191	19	may	may	AUX
gujaf-38	191	20	affect	affect	VERB
gujaf-38	191	21	the	the	DET
gujaf-38	191	22	result	result	NOUN
gujaf-38	191	23	of	of	ADP
gujaf-38	191	24	the	the	DET
gujaf-38	191	25	study	study	NOUN
gujaf-38	191	26	.	.	PUNCT
gujaf-38	192	1	variance	variance	NOUN
gujaf-38	192	2	inflation	inflation	NOUN
gujaf-38	192	3	factor	factor	NOUN
gujaf-38	192	4	(	(	PUNCT
gujaf-38	192	5	vif	vif	NOUN
gujaf-38	192	6	)	)	PUNCT
gujaf-38	192	7	was	be	AUX
gujaf-38	192	8	conducted	conduct	VERB
gujaf-38	192	9	and	and	CCONJ
gujaf-38	192	10	the	the	DET
gujaf-38	192	11	values	value	NOUN
gujaf-38	192	12	for	for	ADP
gujaf-38	192	13	all	all	DET
gujaf-38	192	14	the	the	DET
gujaf-38	192	15	variables	variable	NOUN
gujaf-38	192	16	are	be	AUX
gujaf-38	192	17	less	less	ADJ
gujaf-38	192	18	than	than	ADP
gujaf-38	192	19	10	10	NUM
gujaf-38	192	20	and	and	CCONJ
gujaf-38	192	21	the	the	DET
gujaf-38	192	22	tolerance	tolerance	NOUN
gujaf-38	192	23	values	value	NOUN
gujaf-38	192	24	for	for	ADP
gujaf-38	192	25	all	all	DET
gujaf-38	192	26	the	the	DET
gujaf-38	192	27	variables	variable	NOUN
gujaf-38	192	28	are	be	AUX
gujaf-38	192	29	greater	great	ADJ
gujaf-38	192	30	0.10	0.10	NUM
gujaf-38	192	31	(	(	PUNCT
gujaf-38	192	32	rule	rule	NOUN
gujaf-38	192	33	of	of	ADP
gujaf-38	192	34	thumb	thumb	NOUN
gujaf-38	192	35	)	)	PUNCT
gujaf-38	192	36	.	.	PUNCT
gujaf-38	193	1	this	this	PRON
gujaf-38	193	2	shows	show	VERB
gujaf-38	193	3	there	there	PRON
gujaf-38	193	4	is	be	VERB
gujaf-38	193	5	no	no	DET
gujaf-38	193	6	multicollinearity	multicollinearity	NOUN
gujaf-38	193	7	problem	problem	NOUN
gujaf-38	193	8	.	.	PUNCT
gujaf-38	194	1	the	the	DET
gujaf-38	194	2	hausman	hausman	PROPN
gujaf-38	194	3	specification	specification	NOUN
gujaf-38	194	4	test	test	NOUN
gujaf-38	194	5	was	be	AUX
gujaf-38	194	6	conducted	conduct	VERB
gujaf-38	194	7	to	to	PART
gujaf-38	194	8	choose	choose	VERB
gujaf-38	194	9	between	between	ADP
gujaf-38	194	10	the	the	DET
gujaf-38	194	11	fixed	fix	VERB
gujaf-38	194	12	and	and	CCONJ
gujaf-38	194	13	random	random	ADJ
gujaf-38	194	14	effect	effect	NOUN
gujaf-38	194	15	model	model	NOUN
gujaf-38	194	16	.	.	PUNCT
gujaf-38	195	1	the	the	DET
gujaf-38	195	2	result	result	NOUN
gujaf-38	195	3	of	of	ADP
gujaf-38	195	4	the	the	DET
gujaf-38	195	5	hausman	hausman	PROPN
gujaf-38	195	6	test	test	NOUN
gujaf-38	195	7	revealed	reveal	VERB
gujaf-38	195	8	that	that	SCONJ
gujaf-38	195	9	the	the	DET
gujaf-38	195	10	value	value	NOUN
gujaf-38	195	11	of	of	ADP
gujaf-38	195	12	chi2	chi2	NOUN
gujaf-38	195	13	is	be	AUX
gujaf-38	195	14	0.00	0.00	NUM
gujaf-38	195	15	and	and	CCONJ
gujaf-38	195	16	the	the	DET
gujaf-38	195	17	prob	prob	PROPN
gujaf-38	195	18	>	>	X
gujaf-38	195	19	chi	chi	PROPN
gujaf-38	195	20	1.0000	1.0000	NUM
gujaf-38	195	21	,	,	PUNCT
gujaf-38	195	22	the	the	DET
gujaf-38	195	23	insignificant	insignificant	ADJ
gujaf-38	195	24	value	value	NOUN
gujaf-38	195	25	as	as	SCONJ
gujaf-38	195	26	reported	report	VERB
gujaf-38	195	27	by	by	ADP
gujaf-38	195	28	the	the	DET
gujaf-38	195	29	probability	probability	NOUN
gujaf-38	195	30	of	of	ADP
gujaf-38	195	31	chi2	chi2	NOUN
gujaf-38	195	32	indicates	indicate	VERB
gujaf-38	195	33	that	that	SCONJ
gujaf-38	195	34	the	the	DET
gujaf-38	195	35	hausman	hausman	ADJ
gujaf-38	195	36	test	test	NOUN
gujaf-38	195	37	is	be	AUX
gujaf-38	195	38	in	in	ADP
gujaf-38	195	39	favor	favor	NOUN
gujaf-38	195	40	random	random	ADJ
gujaf-38	195	41	effect	effect	NOUN
gujaf-38	195	42	model	model	NOUN
gujaf-38	195	43	.	.	PUNCT
gujaf-38	196	1	further	far	ADV
gujaf-38	196	2	to	to	ADP
gujaf-38	196	3	this	this	PRON
gujaf-38	196	4	,	,	PUNCT
gujaf-38	196	5	the	the	DET
gujaf-38	196	6	breusch	breusch	NOUN
gujaf-38	196	7	and	and	CCONJ
gujaf-38	196	8	pagan	pagan	VERB
gujaf-38	196	9	lagrangian	lagrangian	ADJ
gujaf-38	196	10	multiplier	multipli	ADJ
gujaf-38	196	11	test	test	NOUN
gujaf-38	196	12	for	for	ADP
gujaf-38	196	13	random	random	ADJ
gujaf-38	196	14	effect	effect	NOUN
gujaf-38	196	15	was	be	AUX
gujaf-38	196	16	conducted	conduct	VERB
gujaf-38	196	17	to	to	PART
gujaf-38	196	18	choose	choose	VERB
gujaf-38	196	19	between	between	ADP
gujaf-38	196	20	the	the	DET
gujaf-38	196	21	random	random	ADJ
gujaf-38	196	22	effect	effect	NOUN
gujaf-38	196	23	result	result	NOUN
gujaf-38	196	24	and	and	CCONJ
gujaf-38	196	25	ols	ol	NOUN
gujaf-38	196	26	regression	regression	NOUN
gujaf-38	196	27	.	.	PUNCT
gujaf-38	197	1	the	the	DET
gujaf-38	197	2	result	result	NOUN
gujaf-38	197	3	deduced	deduce	VERB
gujaf-38	197	4	from	from	ADP
gujaf-38	197	5	the	the	DET
gujaf-38	197	6	test	test	NOUN
gujaf-38	197	7	showed	show	VERB
gujaf-38	197	8	chi2	chi2	NOUN
gujaf-38	197	9	of	of	ADP
gujaf-38	197	10	0.35	0.35	NUM
gujaf-38	197	11	with	with	ADP
gujaf-38	197	12	the	the	DET
gujaf-38	197	13	p	p	NOUN
gujaf-38	197	14	-	-	PUNCT
gujaf-38	197	15	value	value	NOUN
gujaf-38	197	16	of	of	ADP
gujaf-38	197	17	0.2763	0.2763	NUM
gujaf-38	197	18	.	.	PUNCT
gujaf-38	198	1	this	this	PRON
gujaf-38	198	2	implies	imply	VERB
gujaf-38	198	3	that	that	SCONJ
gujaf-38	198	4	ols	ol	NOUN
gujaf-38	198	5	regression	regression	NOUN
gujaf-38	198	6	is	be	AUX
gujaf-38	198	7	the	the	DET
gujaf-38	198	8	best	good	ADJ
gujaf-38	198	9	suitable	suitable	ADJ
gujaf-38	198	10	to	to	PART
gujaf-38	198	11	be	be	AUX
gujaf-38	198	12	interpreted	interpret	VERB
gujaf-38	198	13	in	in	ADP
gujaf-38	198	14	this	this	DET
gujaf-38	198	15	study	study	NOUN
gujaf-38	198	16	.	.	PUNCT
gujaf-38	199	1	table	table	NOUN
gujaf-38	199	2	4.3	4.3	NUM
gujaf-38	199	3	linear	linear	PROPN
gujaf-38	199	4	regression	regression	PROPN
gujaf-38	199	5	dac	dac	PROPN
gujaf-38	199	6	coef	coef	PROPN
gujaf-38	199	7	.	.	PUNCT
gujaf-38	200	1	st.err	st.err	PROPN
gujaf-38	200	2	.	.	PUNCT
gujaf-38	200	3	tvalue	tvalue	NOUN
gujaf-38	200	4	pvalue	pvalue	NOUN
gujaf-38	200	5	sig	sig	NOUN
gujaf-38	200	6	afs	afs	NOUN
gujaf-38	200	7	0.070	0.070	NUM
gujaf-38	200	8	0.082	0.082	NUM
gujaf-38	200	9	0.85	0.85	NUM
gujaf-38	200	10	0.397	0.397	NUM
gujaf-38	200	11	ais	ais	PROPN
gujaf-38	200	12	0.301	0.301	NUM
gujaf-38	200	13	0.090	0.090	NUM
gujaf-38	200	14	3.33	3.33	NUM
gujaf-38	200	15	0.002	0.002	NUM
gujaf-38	200	16	*	*	PUNCT
gujaf-38	201	1	*	*	PUNCT
gujaf-38	201	2	*	*	PUNCT
gujaf-38	201	3	adt	adt	NOUN
gujaf-38	201	4	-0.011	-0.011	NOUN
gujaf-38	201	5	0.003	0.003	NUM
gujaf-38	201	6	-3.75	-3.75	NOUN
gujaf-38	201	7	0.000	0.000	NUM
gujaf-38	202	1	*	*	PUNCT
gujaf-38	202	2	*	*	PUNCT
gujaf-38	202	3	*	*	PUNCT
gujaf-38	202	4	constant	constant	ADJ
gujaf-38	202	5	-0.185	-0.185	NUM
gujaf-38	202	6	0.048	0.048	NUM
gujaf-38	202	7	-3.87	-3.87	NUM
gujaf-38	202	8	0.000	0.000	NUM
gujaf-38	202	9	*	*	PUNCT
gujaf-38	203	1	*	*	PUNCT
gujaf-38	203	2	*	*	PUNCT
gujaf-38	203	3	r	r	X
gujaf-38	203	4	-	-	PUNCT
gujaf-38	203	5	squared	square	VERB
gujaf-38	203	6	0.240	0.240	NUM
gujaf-38	203	7	prob	prob	NOUN
gujaf-38	203	8	>	>	X
gujaf-38	203	9	f	f	PROPN
gujaf-38	203	10	0.001	0.001	NUM
gujaf-38	203	11	adj	adj	NOUN
gujaf-38	203	12	r	r	NOUN
gujaf-38	203	13	-	-	PUNCT
gujaf-38	203	14	squared	square	VERB
gujaf-38	203	15	0.199	0.199	NUM
gujaf-38	203	16	number	number	NOUN
gujaf-38	203	17	of	of	ADP
gujaf-38	203	18	obs	obs	PROPN
gujaf-38	203	19	54.000	54.000	NUM
gujaf-38	203	20	f	f	NOUN
gujaf-38	203	21	-	-	PUNCT
gujaf-38	203	22	test	test	NOUN
gujaf-38	203	23	5.884	5.884	NUM
gujaf-38	203	24	*	*	PUNCT
gujaf-38	203	25	*	*	PUNCT
gujaf-38	203	26	*	*	PUNCT
gujaf-38	203	27	p<0.01	p<0.01	PROPN
gujaf-38	203	28	,	,	PUNCT
gujaf-38	203	29	*	*	PUNCT
gujaf-38	203	30	*	*	PUNCT
gujaf-38	203	31	p<0.05	p<0.05	NOUN
gujaf-38	203	32	,	,	PUNCT
gujaf-38	203	33	*	*	SYM
gujaf-38	203	34	p<0.1	p<0.1	NUM
gujaf-38	203	35	author	author	NOUN
gujaf-38	203	36	’s	’s	PART
gujaf-38	203	37	computations	computation	NOUN
gujaf-38	203	38	generated	generate	VERB
gujaf-38	203	39	with	with	ADP
gujaf-38	203	40	stata	stata	PROPN
gujaf-38	203	41	13	13	NUM
gujaf-38	203	42	software	software	NOUN
gujaf-38	203	43	the	the	DET
gujaf-38	203	44	cumulative	cumulative	ADJ
gujaf-38	203	45	correlation	correlation	NOUN
gujaf-38	203	46	between	between	ADP
gujaf-38	203	47	the	the	DET
gujaf-38	203	48	dependent	dependent	ADJ
gujaf-38	203	49	variable	variable	NOUN
gujaf-38	203	50	and	and	CCONJ
gujaf-38	203	51	all	all	DET
gujaf-38	203	52	the	the	DET
gujaf-38	203	53	independent	independent	ADJ
gujaf-38	203	54	variables	variable	NOUN
gujaf-38	203	55	of	of	ADP
gujaf-38	203	56	0.199	0.199	NUM
gujaf-38	203	57	shows	show	VERB
gujaf-38	203	58	that	that	SCONJ
gujaf-38	203	59	audit	audit	NOUN
gujaf-38	203	60	firm	firm	ADJ
gujaf-38	203	61	size	size	NOUN
gujaf-38	203	62	(	(	PUNCT
gujaf-38	203	63	afs	afs	NOUN
gujaf-38	203	64	)	)	PUNCT
gujaf-38	203	65	,	,	PUNCT
gujaf-38	203	66	audit	audit	NOUN
gujaf-38	203	67	industry	industry	NOUN
gujaf-38	203	68	specialization	specialization	NOUN
gujaf-38	203	69	(	(	PUNCT
gujaf-38	203	70	ais	ais	PROPN
gujaf-38	203	71	)	)	PUNCT
gujaf-38	203	72	and	and	CCONJ
gujaf-38	203	73	audit	audit	NOUN
gujaf-38	203	74	tenure	tenure	NOUN
gujaf-38	203	75	(	(	PUNCT
gujaf-38	203	76	adt	adt	NOUN
gujaf-38	203	77	)	)	PUNCT
gujaf-38	203	78	jointly	jointly	ADV
gujaf-38	203	79	explained	explain	VERB
gujaf-38	203	80	19.9	19.9	NUM
gujaf-38	203	81	%	%	NOUN
gujaf-38	203	82	of	of	ADP
gujaf-38	203	83	discretionary	discretionary	ADJ
gujaf-38	203	84	accruals	accrual	NOUN
gujaf-38	203	85	of	of	ADP
gujaf-38	203	86	listed	list	VERB
gujaf-38	203	87	deposit	deposit	NOUN
gujaf-38	203	88	money	money	NOUN
gujaf-38	203	89	banks	bank	NOUN
gujaf-38	203	90	in	in	ADP
gujaf-38	203	91	nigeria	nigeria	PROPN
gujaf-38	203	92	and	and	CCONJ
gujaf-38	203	93	it	it	PRON
gujaf-38	203	94	is	be	AUX
gujaf-38	203	95	statistically	statistically	ADV
gujaf-38	203	96	significant	significant	ADJ
gujaf-38	203	97	at	at	ADP
gujaf-38	203	98	1	1	NUM
gujaf-38	203	99	%	%	NOUN
gujaf-38	203	100	with	with	ADP
gujaf-38	203	101	p	p	NOUN
gujaf-38	203	102	-	-	PUNCT
gujaf-38	203	103	value	value	NOUN
gujaf-38	203	104	of	of	ADP
gujaf-38	203	105	0.001	0.001	NUM
gujaf-38	203	106	,	,	PUNCT
gujaf-38	203	107	while	while	SCONJ
gujaf-38	203	108	the	the	DET
gujaf-38	203	109	remaining	remain	VERB
gujaf-38	203	110	80.1	80.1	NUM
gujaf-38	203	111	%	%	NOUN
gujaf-38	203	112	gusau	gusau	ADJ
gujaf-38	203	113	journal	journal	NOUN
gujaf-38	203	114	of	of	ADP
gujaf-38	203	115	accounting	accounting	NOUN
gujaf-38	203	116	and	and	CCONJ
gujaf-38	203	117	finance	finance	NOUN
gujaf-38	203	118	,	,	PUNCT
gujaf-38	203	119	vol	vol	NOUN
gujaf-38	203	120	.	.	PUNCT
gujaf-38	204	1	i	i	PRON
gujaf-38	204	2	,	,	PUNCT
gujaf-38	204	3	issue	issue	NOUN
gujaf-38	204	4	2	2	NUM
gujaf-38	204	5	,	,	PUNCT
gujaf-38	204	6	october	october	PROPN
gujaf-38	204	7	,	,	PUNCT
gujaf-38	204	8	2020	2020	NUM
gujaf-38	204	9	14	14	NUM
gujaf-38	204	10	are	be	AUX
gujaf-38	204	11	caused	cause	VERB
gujaf-38	204	12	by	by	ADP
gujaf-38	204	13	other	other	ADJ
gujaf-38	204	14	factor	factor	NOUN
gujaf-38	204	15	not	not	PART
gujaf-38	204	16	captured	capture	VERB
gujaf-38	204	17	in	in	ADP
gujaf-38	204	18	the	the	DET
gujaf-38	204	19	model	model	NOUN
gujaf-38	204	20	.	.	PUNCT
gujaf-38	205	1	table	table	NOUN
gujaf-38	205	2	4.3	4.3	NUM
gujaf-38	205	3	shows	show	VERB
gujaf-38	205	4	that	that	SCONJ
gujaf-38	205	5	audit	audit	NOUN
gujaf-38	205	6	firm	firm	ADJ
gujaf-38	205	7	size	size	NOUN
gujaf-38	205	8	has	have	VERB
gujaf-38	205	9	positive	positive	ADJ
gujaf-38	205	10	and	and	CCONJ
gujaf-38	205	11	insignificant	insignificant	ADJ
gujaf-38	205	12	relationship	relationship	NOUN
gujaf-38	205	13	with	with	ADP
gujaf-38	205	14	discretionary	discretionary	ADJ
gujaf-38	205	15	accruals	accrual	NOUN
gujaf-38	205	16	as	as	SCONJ
gujaf-38	205	17	indicated	indicate	VERB
gujaf-38	205	18	with	with	ADP
gujaf-38	205	19	the	the	DET
gujaf-38	205	20	coefficient	coefficient	NOUN
gujaf-38	205	21	and	and	CCONJ
gujaf-38	205	22	p	p	NOUN
gujaf-38	205	23	-	-	PUNCT
gujaf-38	205	24	value	value	NOUN
gujaf-38	205	25	of	of	ADP
gujaf-38	205	26	0.07	0.07	NUM
gujaf-38	205	27	and	and	CCONJ
gujaf-38	205	28	0.397	0.397	NUM
gujaf-38	205	29	respectively	respectively	ADV
gujaf-38	205	30	.	.	PUNCT
gujaf-38	206	1	therefore	therefore	ADV
gujaf-38	206	2	,	,	PUNCT
gujaf-38	206	3	we	we	PRON
gujaf-38	206	4	fail	fail	VERB
gujaf-38	206	5	to	to	PART
gujaf-38	206	6	reject	reject	VERB
gujaf-38	206	7	null	null	ADJ
gujaf-38	206	8	hypothesis	hypothesis	NOUN
gujaf-38	206	9	which	which	PRON
gujaf-38	206	10	states	state	VERB
gujaf-38	206	11	that	that	SCONJ
gujaf-38	206	12	audit	audit	NOUN
gujaf-38	206	13	firm	firm	ADJ
gujaf-38	206	14	size	size	NOUN
gujaf-38	206	15	has	have	VERB
gujaf-38	206	16	no	no	DET
gujaf-38	206	17	significant	significant	ADJ
gujaf-38	206	18	effect	effect	NOUN
gujaf-38	206	19	on	on	ADP
gujaf-38	206	20	discretionary	discretionary	ADJ
gujaf-38	206	21	accruals	accrual	NOUN
gujaf-38	206	22	.	.	PUNCT
gujaf-38	207	1	table	table	NOUN
gujaf-38	207	2	4.3	4.3	NUM
gujaf-38	207	3	also	also	ADV
gujaf-38	207	4	reported	report	VERB
gujaf-38	207	5	a	a	DET
gujaf-38	207	6	beta	beta	ADJ
gujaf-38	207	7	coefficient	coefficient	NOUN
gujaf-38	207	8	of	of	ADP
gujaf-38	207	9	0.301	0.301	NUM
gujaf-38	207	10	with	with	ADP
gujaf-38	207	11	a	a	DET
gujaf-38	207	12	p	p	NOUN
gujaf-38	207	13	-	-	PUNCT
gujaf-38	207	14	value	value	NOUN
gujaf-38	207	15	of	of	ADP
gujaf-38	207	16	0.002	0.002	NUM
gujaf-38	207	17	which	which	PRON
gujaf-38	207	18	is	be	AUX
gujaf-38	207	19	statistically	statistically	ADV
gujaf-38	207	20	significant	significant	ADJ
gujaf-38	207	21	at	at	ADP
gujaf-38	207	22	5	5	NUM
gujaf-38	207	23	%	%	NOUN
gujaf-38	207	24	.	.	PUNCT
gujaf-38	208	1	the	the	DET
gujaf-38	208	2	result	result	NOUN
gujaf-38	208	3	indicates	indicate	VERB
gujaf-38	208	4	that	that	SCONJ
gujaf-38	208	5	the	the	DET
gujaf-38	208	6	specialization	specialization	NOUN
gujaf-38	208	7	of	of	ADP
gujaf-38	208	8	the	the	DET
gujaf-38	208	9	auditing	auditing	NOUN
gujaf-38	208	10	industry	industry	NOUN
gujaf-38	208	11	could	could	AUX
gujaf-38	208	12	not	not	PART
gujaf-38	208	13	restrict	restrict	VERB
gujaf-38	208	14	but	but	CCONJ
gujaf-38	208	15	rather	rather	ADV
gujaf-38	208	16	increased	increase	VERB
gujaf-38	208	17	the	the	DET
gujaf-38	208	18	earnings	earning	NOUN
gujaf-38	208	19	management	management	NOUN
gujaf-38	208	20	of	of	ADP
gujaf-38	208	21	the	the	DET
gujaf-38	208	22	companies	company	NOUN
gujaf-38	208	23	included	include	VERB
gujaf-38	208	24	in	in	ADP
gujaf-38	208	25	the	the	DET
gujaf-38	208	26	sample	sample	NOUN
gujaf-38	208	27	during	during	ADP
gujaf-38	208	28	the	the	DET
gujaf-38	208	29	study	study	NOUN
gujaf-38	208	30	period	period	NOUN
gujaf-38	208	31	.	.	PUNCT
gujaf-38	209	1	however	however	ADV
gujaf-38	209	2	,	,	PUNCT
gujaf-38	209	3	the	the	DET
gujaf-38	209	4	result	result	NOUN
gujaf-38	209	5	contradicts	contradict	VERB
gujaf-38	209	6	a	a	DET
gujaf-38	209	7	priori	priori	ADJ
gujaf-38	209	8	expectations	expectation	NOUN
gujaf-38	209	9	that	that	PRON
gujaf-38	209	10	predicted	predict	VERB
gujaf-38	209	11	a	a	DET
gujaf-38	209	12	negative	negative	ADJ
gujaf-38	209	13	relationship	relationship	NOUN
gujaf-38	209	14	between	between	ADP
gujaf-38	209	15	specialized	specialized	ADJ
gujaf-38	209	16	industry	industry	NOUN
gujaf-38	209	17	auditors	auditor	NOUN
gujaf-38	209	18	and	and	CCONJ
gujaf-38	209	19	discretionary	discretionary	ADJ
gujaf-38	209	20	accruals	accrual	NOUN
gujaf-38	209	21	by	by	ADP
gujaf-38	209	22	nigerianlisted	nigerianliste	VERB
gujaf-38	209	23	deposit	deposit	NOUN
gujaf-38	209	24	money	money	NOUN
gujaf-38	209	25	banks	bank	NOUN
gujaf-38	209	26	.	.	PUNCT
gujaf-38	210	1	industry	industry	NOUN
gujaf-38	210	2	specialty	specialty	NOUN
gujaf-38	210	3	auditors	auditor	NOUN
gujaf-38	210	4	are	be	AUX
gujaf-38	210	5	expected	expect	VERB
gujaf-38	210	6	to	to	PART
gujaf-38	210	7	mitigate	mitigate	VERB
gujaf-38	210	8	companies	company	NOUN
gujaf-38	210	9	'	'	PART
gujaf-38	210	10	earnings	earning	NOUN
gujaf-38	210	11	management	management	NOUN
gujaf-38	210	12	because	because	SCONJ
gujaf-38	210	13	they	they	PRON
gujaf-38	210	14	possess	possess	VERB
gujaf-38	210	15	industry	industry	NOUN
gujaf-38	210	16	-	-	PUNCT
gujaf-38	210	17	specific	specific	ADJ
gujaf-38	210	18	experience	experience	NOUN
gujaf-38	210	19	of	of	ADP
gujaf-38	210	20	clients	client	NOUN
gujaf-38	210	21	'	'	PART
gujaf-38	210	22	business	business	NOUN
gujaf-38	210	23	operations	operation	NOUN
gujaf-38	210	24	,	,	PUNCT
gujaf-38	210	25	which	which	PRON
gujaf-38	210	26	is	be	AUX
gujaf-38	210	27	supposed	suppose	VERB
gujaf-38	210	28	to	to	PART
gujaf-38	210	29	make	make	VERB
gujaf-38	210	30	them	they	PRON
gujaf-38	210	31	more	more	ADV
gujaf-38	210	32	effective	effective	ADJ
gujaf-38	210	33	than	than	ADP
gujaf-38	210	34	non	non	ADJ
gujaf-38	210	35	-	-	ADJ
gujaf-38	210	36	industry	industry	ADJ
gujaf-38	210	37	specialty	specialty	NOUN
gujaf-38	210	38	auditors	auditor	NOUN
gujaf-38	210	39	.	.	PUNCT
gujaf-38	211	1	industry	industry	NOUN
gujaf-38	211	2	to	to	PART
gujaf-38	211	3	mitigate	mitigate	VERB
gujaf-38	211	4	profit	profit	NOUN
gujaf-38	211	5	manipulation	manipulation	NOUN
gujaf-38	211	6	companies	company	NOUN
gujaf-38	211	7	.	.	PUNCT
gujaf-38	212	1	specialty	specialty	NOUN
gujaf-38	212	2	auditors	auditor	NOUN
gujaf-38	212	3	also	also	ADV
gujaf-38	212	4	invest	invest	VERB
gujaf-38	212	5	in	in	ADP
gujaf-38	212	6	up	up	ADP
gujaf-38	212	7	-	-	PUNCT
gujaf-38	212	8	to	to	ADP
gujaf-38	212	9	-	-	PUNCT
gujaf-38	212	10	date	date	NOUN
gujaf-38	212	11	and	and	CCONJ
gujaf-38	212	12	industryrelevant	industryrelevant	ADJ
gujaf-38	212	13	auditing	auditing	NOUN
gujaf-38	212	14	technology	technology	NOUN
gujaf-38	212	15	that	that	PRON
gujaf-38	212	16	enables	enable	VERB
gujaf-38	212	17	them	they	PRON
gujaf-38	212	18	to	to	PART
gujaf-38	212	19	conduct	conduct	VERB
gujaf-38	212	20	a	a	DET
gujaf-38	212	21	higher	high	ADJ
gujaf-38	212	22	quality	quality	NOUN
gujaf-38	212	23	audit	audit	NOUN
gujaf-38	212	24	than	than	ADP
gujaf-38	212	25	their	their	PRON
gujaf-38	212	26	counterparts	counterpart	NOUN
gujaf-38	212	27	.	.	PUNCT
gujaf-38	213	1	this	this	PRON
gujaf-38	213	2	provides	provide	VERB
gujaf-38	213	3	evidence	evidence	NOUN
gujaf-38	213	4	to	to	PART
gujaf-38	213	5	reject	reject	VERB
gujaf-38	213	6	the	the	DET
gujaf-38	213	7	null	null	ADJ
gujaf-38	213	8	hypothesis	hypothesis	NOUN
gujaf-38	213	9	that	that	PRON
gujaf-38	213	10	the	the	DET
gujaf-38	213	11	industry	industry	NOUN
gujaf-38	213	12	specialization	specialization	NOUN
gujaf-38	213	13	of	of	ADP
gujaf-38	213	14	auditors	auditor	NOUN
gujaf-38	213	15	does	do	AUX
gujaf-38	213	16	not	not	PART
gujaf-38	213	17	have	have	VERB
gujaf-38	213	18	a	a	DET
gujaf-38	213	19	significant	significant	ADJ
gujaf-38	213	20	effect	effect	NOUN
gujaf-38	213	21	on	on	ADP
gujaf-38	213	22	earnings	earning	NOUN
gujaf-38	213	23	management	management	NOUN
gujaf-38	213	24	.	.	PUNCT
gujaf-38	214	1	this	this	DET
gujaf-38	214	2	finding	finding	NOUN
gujaf-38	214	3	is	be	AUX
gujaf-38	214	4	in	in	ADP
gujaf-38	214	5	line	line	NOUN
gujaf-38	214	6	with	with	ADP
gujaf-38	214	7	that	that	PRON
gujaf-38	214	8	of	of	ADP
gujaf-38	214	9	karimi	karimi	PROPN
gujaf-38	214	10	and	and	CCONJ
gujaf-38	214	11	gerayli	gerayli	NOUN
gujaf-38	214	12	(	(	PUNCT
gujaf-38	214	13	2014	2014	NUM
gujaf-38	214	14	)	)	PUNCT
gujaf-38	214	15	.	.	PUNCT
gujaf-38	215	1	however	however	ADV
gujaf-38	215	2	,	,	PUNCT
gujaf-38	215	3	the	the	DET
gujaf-38	215	4	result	result	NOUN
gujaf-38	215	5	contradicts	contradict	VERB
gujaf-38	215	6	the	the	DET
gujaf-38	215	7	findings	finding	NOUN
gujaf-38	215	8	of	of	ADP
gujaf-38	215	9	hegazy	hegazy	ADJ
gujaf-38	215	10	(	(	PUNCT
gujaf-38	215	11	2015	2015	NUM
gujaf-38	215	12	)	)	PUNCT
gujaf-38	215	13	and	and	CCONJ
gujaf-38	215	14	rohaida	rohaida	PROPN
gujaf-38	215	15	(	(	PUNCT
gujaf-38	215	16	2011	2011	NUM
gujaf-38	215	17	)	)	PUNCT
gujaf-38	215	18	who	who	PRON
gujaf-38	215	19	found	find	VERB
gujaf-38	215	20	that	that	SCONJ
gujaf-38	215	21	specialized	specialized	ADJ
gujaf-38	215	22	auditors	auditor	NOUN
gujaf-38	215	23	are	be	AUX
gujaf-38	215	24	associated	associate	VERB
gujaf-38	215	25	with	with	ADP
gujaf-38	215	26	lower	low	ADJ
gujaf-38	215	27	earnings	earning	NOUN
gujaf-38	215	28	management	management	NOUN
gujaf-38	215	29	of	of	ADP
gujaf-38	215	30	the	the	DET
gujaf-38	215	31	sample	sample	NOUN
gujaf-38	215	32	companies	company	NOUN
gujaf-38	215	33	for	for	ADP
gujaf-38	215	34	all	all	DET
gujaf-38	215	35	earnings	earning	NOUN
gujaf-38	215	36	management	management	NOUN
gujaf-38	215	37	measures	measure	NOUN
gujaf-38	215	38	.	.	PUNCT
gujaf-38	216	1	finally	finally	ADV
gujaf-38	216	2	,	,	PUNCT
gujaf-38	216	3	table	table	NOUN
gujaf-38	216	4	4.3	4.3	NUM
gujaf-38	216	5	also	also	ADV
gujaf-38	216	6	reported	report	VERB
gujaf-38	216	7	a	a	DET
gujaf-38	216	8	negative	negative	ADJ
gujaf-38	216	9	relationship	relationship	NOUN
gujaf-38	216	10	between	between	ADP
gujaf-38	216	11	auditor	auditor	NOUN
gujaf-38	216	12	tenure	tenure	NOUN
gujaf-38	216	13	and	and	CCONJ
gujaf-38	216	14	earnings	earning	NOUN
gujaf-38	216	15	management	management	NOUN
gujaf-38	216	16	that	that	PRON
gujaf-38	216	17	is	be	AUX
gujaf-38	216	18	significant	significant	ADJ
gujaf-38	216	19	at	at	ADP
gujaf-38	216	20	1	1	NUM
gujaf-38	216	21	%	%	NOUN
gujaf-38	216	22	based	base	VERB
gujaf-38	216	23	on	on	ADP
gujaf-38	216	24	a	a	DET
gujaf-38	216	25	coefficient	coefficient	NOUN
gujaf-38	216	26	of	of	ADP
gujaf-38	216	27	-0.011	-0.011	PRON
gujaf-38	216	28	and	and	CCONJ
gujaf-38	216	29	a	a	DET
gujaf-38	216	30	p	p	NOUN
gujaf-38	216	31	-	-	PUNCT
gujaf-38	216	32	value	value	NOUN
gujaf-38	216	33	of	of	ADP
gujaf-38	216	34	0.000	0.000	NUM
gujaf-38	216	35	.	.	PUNCT
gujaf-38	217	1	this	this	DET
gujaf-38	217	2	result	result	NOUN
gujaf-38	217	3	supports	support	VERB
gujaf-38	217	4	a	a	DET
gujaf-38	217	5	priori	priori	ADJ
gujaf-38	217	6	expectations	expectation	NOUN
gujaf-38	217	7	that	that	PRON
gujaf-38	217	8	predicted	predict	VERB
gujaf-38	217	9	a	a	DET
gujaf-38	217	10	negative	negative	ADJ
gujaf-38	217	11	relationship	relationship	NOUN
gujaf-38	217	12	between	between	ADP
gujaf-38	217	13	auditor	auditor	NOUN
gujaf-38	217	14	tenure	tenure	NOUN
gujaf-38	217	15	and	and	CCONJ
gujaf-38	217	16	earnings	earning	NOUN
gujaf-38	217	17	management	management	NOUN
gujaf-38	217	18	of	of	ADP
gujaf-38	217	19	depository	depository	NOUN
gujaf-38	217	20	money	money	NOUN
gujaf-38	217	21	banks	bank	NOUN
gujaf-38	217	22	in	in	ADP
gujaf-38	217	23	nigeria	nigeria	PROPN
gujaf-38	217	24	.	.	PUNCT
gujaf-38	218	1	this	this	DET
gujaf-38	218	2	result	result	NOUN
gujaf-38	218	3	implies	imply	VERB
gujaf-38	218	4	that	that	SCONJ
gujaf-38	218	5	the	the	DET
gujaf-38	218	6	prolonged	prolonged	ADJ
gujaf-38	218	7	tenure	tenure	NOUN
gujaf-38	218	8	of	of	ADP
gujaf-38	218	9	the	the	DET
gujaf-38	218	10	auditor	auditor	NOUN
gujaf-38	218	11	is	be	AUX
gujaf-38	218	12	associated	associate	VERB
gujaf-38	218	13	with	with	ADP
gujaf-38	218	14	lower	low	ADJ
gujaf-38	218	15	earnings	earning	NOUN
gujaf-38	218	16	management	management	NOUN
gujaf-38	218	17	of	of	ADP
gujaf-38	218	18	the	the	DET
gujaf-38	218	19	sampled	sample	VERB
gujaf-38	218	20	companies	company	NOUN
gujaf-38	218	21	in	in	ADP
gujaf-38	218	22	nigeria	nigeria	PROPN
gujaf-38	218	23	.	.	PUNCT
gujaf-38	219	1	the	the	DET
gujaf-38	219	2	outcome	outcome	NOUN
gujaf-38	219	3	is	be	AUX
gujaf-38	219	4	expected	expect	VERB
gujaf-38	219	5	because	because	SCONJ
gujaf-38	219	6	as	as	ADP
gujaf-38	219	7	the	the	DET
gujaf-38	219	8	duration	duration	NOUN
gujaf-38	219	9	of	of	ADP
gujaf-38	219	10	the	the	DET
gujaf-38	219	11	auditor	auditor	NOUN
gujaf-38	219	12	-	-	PUNCT
gujaf-38	219	13	client	client	NOUN
gujaf-38	219	14	relationship	relationship	NOUN
gujaf-38	219	15	increases	increase	NOUN
gujaf-38	219	16	,	,	PUNCT
gujaf-38	219	17	it	it	PRON
gujaf-38	219	18	becomes	become	VERB
gujaf-38	219	19	more	more	ADV
gujaf-38	219	20	effective	effective	ADJ
gujaf-38	219	21	in	in	ADP
gujaf-38	219	22	detecting	detect	VERB
gujaf-38	219	23	questionable	questionable	ADJ
gujaf-38	219	24	client	client	NOUN
gujaf-38	219	25	financial	financial	ADJ
gujaf-38	219	26	reporting	reporting	NOUN
gujaf-38	219	27	practices	practice	NOUN
gujaf-38	219	28	as	as	ADP
gujaf-38	219	29	a	a	DET
gujaf-38	219	30	result	result	NOUN
gujaf-38	219	31	of	of	ADP
gujaf-38	219	32	the	the	DET
gujaf-38	219	33	firm	firm	NOUN
gujaf-38	219	34	's	's	PART
gujaf-38	219	35	specific	specific	ADJ
gujaf-38	219	36	knowledge	knowledge	NOUN
gujaf-38	219	37	of	of	ADP
gujaf-38	219	38	the	the	DET
gujaf-38	219	39	business	business	NOUN
gujaf-38	219	40	environment	environment	NOUN
gujaf-38	219	41	and	and	CCONJ
gujaf-38	219	42	financial	financial	ADJ
gujaf-38	219	43	reporting	reporting	NOUN
gujaf-38	219	44	practices	practice	NOUN
gujaf-38	219	45	.	.	PUNCT
gujaf-38	220	1	of	of	ADP
gujaf-38	220	2	the	the	DET
gujaf-38	220	3	gusau	gusau	ADJ
gujaf-38	220	4	journal	journal	NOUN
gujaf-38	220	5	of	of	ADP
gujaf-38	220	6	accounting	accounting	NOUN
gujaf-38	220	7	and	and	CCONJ
gujaf-38	220	8	finance	finance	NOUN
gujaf-38	220	9	,	,	PUNCT
gujaf-38	220	10	vol	vol	NOUN
gujaf-38	220	11	.	.	PUNCT
gujaf-38	221	1	i	i	PRON
gujaf-38	221	2	,	,	PUNCT
gujaf-38	221	3	issue	issue	NOUN
gujaf-38	221	4	2	2	NUM
gujaf-38	221	5	,	,	PUNCT
gujaf-38	221	6	october	october	PROPN
gujaf-38	221	7	,	,	PUNCT
gujaf-38	221	8	2020	2020	NUM
gujaf-38	221	9	15	15	NUM
gujaf-38	221	10	customer	customer	NOUN
gujaf-38	221	11	you	you	PRON
gujaf-38	221	12	have	have	AUX
gujaf-38	221	13	purchased	purchase	VERB
gujaf-38	221	14	.	.	PUNCT
gujaf-38	222	1	on	on	ADP
gujaf-38	222	2	the	the	DET
gujaf-38	222	3	basis	basis	NOUN
gujaf-38	222	4	of	of	ADP
gujaf-38	222	5	empirical	empirical	ADJ
gujaf-38	222	6	evidence	evidence	NOUN
gujaf-38	222	7	regarding	regard	VERB
gujaf-38	222	8	auditor	auditor	NOUN
gujaf-38	222	9	tenure	tenure	NOUN
gujaf-38	222	10	,	,	PUNCT
gujaf-38	222	11	the	the	DET
gujaf-38	222	12	third	third	ADJ
gujaf-38	222	13	hypothesis	hypothesis	NOUN
gujaf-38	222	14	of	of	ADP
gujaf-38	222	15	the	the	DET
gujaf-38	222	16	study	study	NOUN
gujaf-38	222	17	stating	state	VERB
gujaf-38	222	18	that	that	SCONJ
gujaf-38	222	19	auditor	auditor	NOUN
gujaf-38	222	20	tenure	tenure	NOUN
gujaf-38	222	21	does	do	AUX
gujaf-38	222	22	not	not	PART
gujaf-38	222	23	have	have	VERB
gujaf-38	222	24	a	a	DET
gujaf-38	222	25	significant	significant	ADJ
gujaf-38	222	26	effect	effect	NOUN
gujaf-38	222	27	on	on	ADP
gujaf-38	222	28	the	the	DET
gujaf-38	222	29	earnings	earning	NOUN
gujaf-38	222	30	management	management	NOUN
gujaf-38	222	31	of	of	ADP
gujaf-38	222	32	listed	list	VERB
gujaf-38	222	33	money	money	NOUN
gujaf-38	222	34	deposit	deposit	NOUN
gujaf-38	222	35	banks	bank	NOUN
gujaf-38	222	36	in	in	ADP
gujaf-38	222	37	nigeria	nigeria	PROPN
gujaf-38	222	38	is	be	AUX
gujaf-38	222	39	rejected	reject	VERB
gujaf-38	222	40	.	.	PUNCT
gujaf-38	223	1	the	the	DET
gujaf-38	223	2	present	present	ADJ
gujaf-38	223	3	result	result	NOUN
gujaf-38	223	4	is	be	AUX
gujaf-38	223	5	consistent	consistent	ADJ
gujaf-38	223	6	with	with	ADP
gujaf-38	223	7	the	the	DET
gujaf-38	223	8	finding	finding	NOUN
gujaf-38	223	9	by	by	ADP
gujaf-38	223	10	okolie	okolie	NOUN
gujaf-38	223	11	(	(	PUNCT
gujaf-38	223	12	2014	2014	NUM
gujaf-38	223	13	)	)	PUNCT
gujaf-38	223	14	,	,	PUNCT
gujaf-38	223	15	who	who	PRON
gujaf-38	223	16	found	find	VERB
gujaf-38	223	17	a	a	DET
gujaf-38	223	18	negative	negative	ADJ
gujaf-38	223	19	relationship	relationship	NOUN
gujaf-38	223	20	between	between	ADP
gujaf-38	223	21	audit	audit	NOUN
gujaf-38	223	22	tenure	tenure	NOUN
gujaf-38	223	23	and	and	CCONJ
gujaf-38	223	24	earnings	earning	NOUN
gujaf-38	223	25	management	management	NOUN
gujaf-38	223	26	.	.	PUNCT
gujaf-38	224	1	however	however	ADV
gujaf-38	224	2	,	,	PUNCT
gujaf-38	224	3	the	the	DET
gujaf-38	224	4	result	result	NOUN
gujaf-38	224	5	contradicts	contradict	VERB
gujaf-38	224	6	the	the	DET
gujaf-38	224	7	finding	finding	NOUN
gujaf-38	224	8	of	of	ADP
gujaf-38	224	9	okekemuogbo	okekemuogbo	PROPN
gujaf-38	224	10	and	and	CCONJ
gujaf-38	224	11	egungwu	egungwu	ADJ
gujaf-38	224	12	(	(	PUNCT
gujaf-38	224	13	2019	2019	NUM
gujaf-38	224	14	)	)	PUNCT
gujaf-38	224	15	,	,	PUNCT
gujaf-38	224	16	who	who	PRON
gujaf-38	224	17	found	find	VERB
gujaf-38	224	18	a	a	DET
gujaf-38	224	19	positive	positive	ADJ
gujaf-38	224	20	relationship	relationship	NOUN
gujaf-38	224	21	between	between	ADP
gujaf-38	224	22	audit	audit	NOUN
gujaf-38	224	23	tenure	tenure	NOUN
gujaf-38	224	24	and	and	CCONJ
gujaf-38	224	25	earnings	earning	NOUN
gujaf-38	224	26	management	management	NOUN
gujaf-38	224	27	.	.	PUNCT
gujaf-38	225	1	5.0	5.0	NUM
gujaf-38	225	2	conclusion	conclusion	NOUN
gujaf-38	225	3	and	and	CCONJ
gujaf-38	225	4	recommendations	recommendation	NOUN
gujaf-38	225	5	based	base	VERB
gujaf-38	225	6	on	on	ADP
gujaf-38	225	7	the	the	DET
gujaf-38	225	8	result	result	NOUN
gujaf-38	225	9	of	of	ADP
gujaf-38	225	10	data	datum	NOUN
gujaf-38	225	11	analysis	analysis	NOUN
gujaf-38	225	12	and	and	CCONJ
gujaf-38	225	13	discussion	discussion	NOUN
gujaf-38	225	14	,	,	PUNCT
gujaf-38	225	15	the	the	DET
gujaf-38	225	16	study	study	NOUN
gujaf-38	225	17	concludes	conclude	VERB
gujaf-38	225	18	that	that	SCONJ
gujaf-38	225	19	there	there	PRON
gujaf-38	225	20	is	be	VERB
gujaf-38	225	21	positive	positive	ADJ
gujaf-38	225	22	and	and	CCONJ
gujaf-38	225	23	significant	significant	ADJ
gujaf-38	225	24	relationship	relationship	NOUN
gujaf-38	225	25	between	between	ADP
gujaf-38	225	26	audit	audit	NOUN
gujaf-38	225	27	industry	industry	NOUN
gujaf-38	225	28	specialization	specialization	NOUN
gujaf-38	225	29	and	and	CCONJ
gujaf-38	225	30	earnings	earning	NOUN
gujaf-38	225	31	management	management	NOUN
gujaf-38	225	32	suggesting	suggest	VERB
gujaf-38	225	33	that	that	SCONJ
gujaf-38	225	34	industry	industry	NOUN
gujaf-38	225	35	specialist	specialist	NOUN
gujaf-38	225	36	auditors	auditor	NOUN
gujaf-38	225	37	do	do	AUX
gujaf-38	225	38	not	not	PART
gujaf-38	225	39	constrain	constrain	VERB
gujaf-38	225	40	but	but	CCONJ
gujaf-38	225	41	rather	rather	ADV
gujaf-38	225	42	increases	increase	VERB
gujaf-38	225	43	earnings	earning	NOUN
gujaf-38	225	44	management	management	NOUN
gujaf-38	225	45	of	of	ADP
gujaf-38	225	46	sampled	sample	VERB
gujaf-38	225	47	firms	firm	NOUN
gujaf-38	225	48	,	,	PUNCT
gujaf-38	225	49	while	while	SCONJ
gujaf-38	225	50	positive	positive	ADJ
gujaf-38	225	51	relationship	relationship	NOUN
gujaf-38	225	52	between	between	ADP
gujaf-38	225	53	audit	audit	NOUN
gujaf-38	225	54	firm	firm	ADJ
gujaf-38	225	55	size	size	NOUN
gujaf-38	225	56	and	and	CCONJ
gujaf-38	225	57	earnings	earning	NOUN
gujaf-38	225	58	management	management	NOUN
gujaf-38	225	59	is	be	AUX
gujaf-38	225	60	not	not	PART
gujaf-38	225	61	significant	significant	ADJ
gujaf-38	225	62	.	.	PUNCT
gujaf-38	226	1	however	however	ADV
gujaf-38	226	2	,	,	PUNCT
gujaf-38	226	3	the	the	DET
gujaf-38	226	4	study	study	NOUN
gujaf-38	226	5	concludes	conclude	VERB
gujaf-38	226	6	that	that	SCONJ
gujaf-38	226	7	there	there	PRON
gujaf-38	226	8	is	be	VERB
gujaf-38	226	9	significant	significant	ADJ
gujaf-38	226	10	and	and	CCONJ
gujaf-38	226	11	negative	negative	ADJ
gujaf-38	226	12	relationship	relationship	NOUN
gujaf-38	226	13	between	between	ADP
gujaf-38	226	14	audit	audit	NOUN
gujaf-38	226	15	tenure	tenure	NOUN
gujaf-38	226	16	and	and	CCONJ
gujaf-38	226	17	earnings	earning	NOUN
gujaf-38	226	18	management	management	NOUN
gujaf-38	226	19	suggesting	suggest	VERB
gujaf-38	226	20	that	that	SCONJ
gujaf-38	226	21	auditor	auditor	NOUN
gujaf-38	226	22	tenure	tenure	NOUN
gujaf-38	226	23	constrains	constrain	VERB
gujaf-38	226	24	earnings	earning	NOUN
gujaf-38	226	25	management	management	NOUN
gujaf-38	226	26	of	of	ADP
gujaf-38	226	27	sampled	sample	VERB
gujaf-38	226	28	firms	firm	NOUN
gujaf-38	226	29	.	.	PUNCT
gujaf-38	227	1	in	in	ADP
gujaf-38	227	2	line	line	NOUN
gujaf-38	227	3	with	with	ADP
gujaf-38	227	4	findings	finding	NOUN
gujaf-38	227	5	of	of	ADP
gujaf-38	227	6	this	this	DET
gujaf-38	227	7	study	study	NOUN
gujaf-38	227	8	,	,	PUNCT
gujaf-38	227	9	we	we	PRON
gujaf-38	227	10	therefore	therefore	ADV
gujaf-38	227	11	recommend	recommend	VERB
gujaf-38	227	12	that	that	SCONJ
gujaf-38	227	13	regulatory	regulatory	ADJ
gujaf-38	227	14	authorities	authority	NOUN
gujaf-38	227	15	in	in	ADP
gujaf-38	227	16	nigeria	nigeria	PROPN
gujaf-38	227	17	such	such	ADJ
gujaf-38	227	18	as	as	ADP
gujaf-38	227	19	sec	sec	PROPN
gujaf-38	227	20	should	should	AUX
gujaf-38	227	21	come	come	VERB
gujaf-38	227	22	out	out	ADP
gujaf-38	227	23	with	with	ADP
gujaf-38	227	24	a	a	DET
gujaf-38	227	25	policy	policy	NOUN
gujaf-38	227	26	that	that	PRON
gujaf-38	227	27	encourages	encourage	VERB
gujaf-38	227	28	audit	audit	NOUN
gujaf-38	227	29	firms	firm	NOUN
gujaf-38	227	30	in	in	ADP
gujaf-38	227	31	nigeria	nigeria	PROPN
gujaf-38	227	32	to	to	PART
gujaf-38	227	33	create	create	VERB
gujaf-38	227	34	departments	department	NOUN
gujaf-38	227	35	within	within	ADP
gujaf-38	227	36	their	their	PRON
gujaf-38	227	37	firms	firm	NOUN
gujaf-38	227	38	that	that	PRON
gujaf-38	227	39	specialize	specialize	VERB
gujaf-38	227	40	along	along	ADP
gujaf-38	227	41	industry	industry	NOUN
gujaf-38	227	42	lines	line	NOUN
gujaf-38	227	43	of	of	ADP
gujaf-38	227	44	companies	company	NOUN
gujaf-38	227	45	listed	list	VERB
gujaf-38	227	46	on	on	ADP
gujaf-38	227	47	the	the	DET
gujaf-38	227	48	nigerian	nigerian	ADJ
gujaf-38	227	49	stock	stock	NOUN
gujaf-38	227	50	exchange	exchange	PROPN
gujaf-38	227	51	(	(	PUNCT
gujaf-38	227	52	nse	nse	NOUN
gujaf-38	227	53	)	)	PUNCT
gujaf-38	227	54	.	.	PUNCT
gujaf-38	228	1	this	this	PRON
gujaf-38	228	2	is	be	AUX
gujaf-38	228	3	necessary	necessary	ADJ
gujaf-38	228	4	despite	despite	SCONJ
gujaf-38	228	5	the	the	DET
gujaf-38	228	6	fact	fact	NOUN
gujaf-38	228	7	that	that	SCONJ
gujaf-38	228	8	there	there	PRON
gujaf-38	228	9	are	be	VERB
gujaf-38	228	10	relatively	relatively	ADV
gujaf-38	228	11	few	few	ADJ
gujaf-38	228	12	companies	company	NOUN
gujaf-38	228	13	listed	list	VERB
gujaf-38	228	14	on	on	ADP
gujaf-38	228	15	the	the	DET
gujaf-38	228	16	nse	nse	NOUN
gujaf-38	228	17	and	and	CCONJ
gujaf-38	228	18	irrespective	irrespective	ADV
gujaf-38	228	19	of	of	ADP
gujaf-38	228	20	the	the	DET
gujaf-38	228	21	significant	significant	ADJ
gujaf-38	228	22	positive	positive	ADJ
gujaf-38	228	23	relationship	relationship	NOUN
gujaf-38	228	24	between	between	ADP
gujaf-38	228	25	auditor	auditor	NOUN
gujaf-38	228	26	industry	industry	NOUN
gujaf-38	228	27	specialization	specialization	NOUN
gujaf-38	228	28	and	and	CCONJ
gujaf-38	228	29	earnings	earning	NOUN
gujaf-38	228	30	management	management	NOUN
gujaf-38	228	31	of	of	ADP
gujaf-38	228	32	sampled	sample	VERB
gujaf-38	228	33	firms	firm	NOUN
gujaf-38	228	34	.	.	PUNCT
gujaf-38	229	1	the	the	DET
gujaf-38	229	2	study	study	NOUN
gujaf-38	229	3	also	also	ADV
gujaf-38	229	4	recommends	recommend	VERB
gujaf-38	229	5	auditor	auditor	NOUN
gujaf-38	229	6	tenure	tenure	NOUN
gujaf-38	229	7	of	of	ADP
gujaf-38	229	8	three	three	NUM
gujaf-38	229	9	years	year	NOUN
gujaf-38	229	10	and	and	CCONJ
gujaf-38	229	11	above	above	ADV
gujaf-38	229	12	for	for	ADP
gujaf-38	229	13	external	external	ADJ
gujaf-38	229	14	auditors	auditor	NOUN
gujaf-38	229	15	of	of	ADP
gujaf-38	229	16	public	public	ADJ
gujaf-38	229	17	companies	company	NOUN
gujaf-38	229	18	in	in	ADP
gujaf-38	229	19	nigeria	nigeria	PROPN
gujaf-38	229	20	.	.	PUNCT
gujaf-38	230	1	this	this	PRON
gujaf-38	230	2	reinforces	reinforce	VERB
gujaf-38	230	3	sec	sec	PROPN
gujaf-38	230	4	(	(	PUNCT
gujaf-38	230	5	2014	2014	NUM
gujaf-38	230	6	)	)	PUNCT
gujaf-38	230	7	code	code	NOUN
gujaf-38	230	8	of	of	ADP
gujaf-38	230	9	corporate	corporate	ADJ
gujaf-38	230	10	governance	governance	NOUN
gujaf-38	230	11	which	which	PRON
gujaf-38	230	12	states	state	VERB
gujaf-38	230	13	that	that	SCONJ
gujaf-38	230	14	nigerian	nigerian	ADJ
gujaf-38	230	15	public	public	ADJ
gujaf-38	230	16	companies	company	NOUN
gujaf-38	230	17	can	can	AUX
gujaf-38	230	18	retain	retain	VERB
gujaf-38	230	19	external	external	ADJ
gujaf-38	230	20	auditors	auditor	NOUN
gujaf-38	230	21	for	for	ADP
gujaf-38	230	22	a	a	DET
gujaf-38	230	23	period	period	NOUN
gujaf-38	230	24	of	of	ADP
gujaf-38	230	25	ten	ten	NUM
gujaf-38	230	26	years	year	NOUN
gujaf-38	230	27	consecutively	consecutively	ADV
gujaf-38	230	28	,	,	PUNCT
gujaf-38	230	29	while	while	SCONJ
gujaf-38	230	30	disengaged	disengaged	ADJ
gujaf-38	230	31	auditors	auditor	NOUN
gujaf-38	230	32	can	can	AUX
gujaf-38	230	33	only	only	ADV
gujaf-38	230	34	be	be	AUX
gujaf-38	230	35	reappointed	reappointe	VERB
gujaf-38	230	36	after	after	ADP
gujaf-38	230	37	a	a	DET
gujaf-38	230	38	period	period	NOUN
gujaf-38	230	39	of	of	ADP
gujaf-38	230	40	seven	seven	NUM
gujaf-38	230	41	years	year	NOUN
gujaf-38	230	42	.	.	PUNCT
gujaf-38	231	1	auditor	auditor	NOUN
gujaf-38	231	2	tenure	tenure	NOUN
gujaf-38	231	3	of	of	ADP
gujaf-38	231	4	at	at	ADV
gujaf-38	231	5	least	least	ADV
gujaf-38	231	6	three	three	NUM
gujaf-38	231	7	years	year	NOUN
gujaf-38	231	8	would	would	AUX
gujaf-38	231	9	enable	enable	VERB
gujaf-38	231	10	the	the	DET
gujaf-38	231	11	auditor	auditor	NOUN
gujaf-38	231	12	acquire	acquire	VERB
gujaf-38	231	13	client	client	NOUN
gujaf-38	231	14	specific	specific	ADJ
gujaf-38	231	15	experience	experience	NOUN
gujaf-38	231	16	that	that	PRON
gujaf-38	231	17	could	could	AUX
gujaf-38	231	18	make	make	VERB
gujaf-38	231	19	him	he	PRON
gujaf-38	231	20	detect	detect	VERB
gujaf-38	231	21	questionable	questionable	ADJ
gujaf-38	231	22	financial	financial	ADJ
gujaf-38	231	23	reporting	reporting	NOUN
gujaf-38	231	24	practices	practice	NOUN
gujaf-38	231	25	of	of	ADP
gujaf-38	231	26	the	the	DET
gujaf-38	231	27	firm	firm	NOUN
gujaf-38	231	28	more	more	ADV
gujaf-38	231	29	easily	easily	ADV
gujaf-38	231	30	than	than	SCONJ
gujaf-38	231	31	he	he	PRON
gujaf-38	231	32	was	be	AUX
gujaf-38	231	33	at	at	ADP
gujaf-38	231	34	the	the	DET
gujaf-38	231	35	beginning	beginning	NOUN
gujaf-38	231	36	of	of	ADP
gujaf-38	231	37	his	his	PRON
gujaf-38	231	38	audit	audit	NOUN
gujaf-38	231	39	engagement	engagement	NOUN
gujaf-38	231	40	while	while	SCONJ
gujaf-38	231	41	an	an	DET
gujaf-38	231	42	auditor	auditor	NOUN
gujaf-38	231	43	tenure	tenure	NOUN
gujaf-38	231	44	of	of	ADP
gujaf-38	231	45	less	less	ADJ
gujaf-38	231	46	than	than	ADP
gujaf-38	231	47	three	three	NUM
gujaf-38	231	48	years	year	NOUN
gujaf-38	231	49	could	could	AUX
gujaf-38	231	50	deny	deny	VERB
gujaf-38	231	51	the	the	DET
gujaf-38	231	52	auditor	auditor	NOUN
gujaf-38	231	53	firm	firm	NOUN
gujaf-38	231	54	specific	specific	ADJ
gujaf-38	231	55	experience	experience	NOUN
gujaf-38	231	56	,	,	PUNCT
gujaf-38	231	57	thus	thus	ADV
gujaf-38	231	58	resulting	result	VERB
gujaf-38	231	59	to	to	PART
gujaf-38	231	60	increase	increase	VERB
gujaf-38	231	61	in	in	ADP
gujaf-38	231	62	earnings	earning	NOUN
gujaf-38	231	63	management	management	NOUN
gujaf-38	231	64	of	of	ADP
gujaf-38	231	65	firms	firm	NOUN
gujaf-38	231	66	.	.	PUNCT
gujaf-38	232	1	references	reference	NOUN
gujaf-38	232	2	gusau	gusau	PROPN
gujaf-38	232	3	journal	journal	NOUN
gujaf-38	232	4	of	of	ADP
gujaf-38	232	5	accounting	accounting	NOUN
gujaf-38	232	6	and	and	CCONJ
gujaf-38	232	7	finance	finance	NOUN
gujaf-38	232	8	,	,	PUNCT
gujaf-38	232	9	vol	vol	NOUN
gujaf-38	232	10	.	.	PUNCT
gujaf-38	233	1	i	i	PRON
gujaf-38	233	2	,	,	PUNCT
gujaf-38	233	3	issue	issue	NOUN
gujaf-38	233	4	2	2	NUM
gujaf-38	233	5	,	,	PUNCT
gujaf-38	233	6	october	october	PROPN
gujaf-38	233	7	,	,	PUNCT
gujaf-38	233	8	2020	2020	NUM
gujaf-38	233	9	16	16	NUM
gujaf-38	233	10	ahmadzade	ahmadzade	NOUN
gujaf-38	233	11	,	,	PUNCT
gujaf-38	233	12	y.	y.	PROPN
gujaf-38	233	13	,	,	PUNCT
gujaf-38	233	14	hassanzadeh	hassanzadeh	PROPN
gujaf-38	233	15	,	,	PUNCT
gujaf-38	233	16	r.b	r.b	PROPN
gujaf-38	233	17	.	.	PROPN
gujaf-38	233	18	,	,	PUNCT
gujaf-38	233	19	pooryegane	pooryegane	NOUN
gujaf-38	233	20	,	,	PUNCT
gujaf-38	233	21	n.	n.	NOUN
gujaf-38	233	22	,	,	PUNCT
gujaf-38	233	23	&	&	CCONJ
gujaf-38	233	24	ebrahimi	ebrahimi	PROPN
gujaf-38	233	25	,	,	PUNCT
gujaf-38	233	26	h.	h.	PROPN
gujaf-38	233	27	(	(	PUNCT
gujaf-38	233	28	2012	2012	NUM
gujaf-38	233	29	)	)	PUNCT
gujaf-38	233	30	.	.	PUNCT
gujaf-38	234	1	the	the	DET
gujaf-38	234	2	study	study	NOUN
gujaf-38	234	3	of	of	ADP
gujaf-38	234	4	audit	audit	NOUN
gujaf-38	234	5	firm	firm	ADJ
gujaf-38	234	6	tenure	tenure	NOUN
gujaf-38	234	7	and	and	CCONJ
gujaf-38	234	8	industry	industry	NOUN
gujaf-38	234	9	specialization	specialization	NOUN
gujaf-38	234	10	influence	influence	NOUN
gujaf-38	234	11	on	on	ADP
gujaf-38	234	12	earnings	earning	NOUN
gujaf-38	234	13	management	management	NOUN
gujaf-38	234	14	(	(	PUNCT
gujaf-38	234	15	emphasizing	emphasize	VERB
gujaf-38	234	16	on	on	ADP
gujaf-38	234	17	interim	interim	ADJ
gujaf-38	234	18	financial	financial	ADJ
gujaf-38	234	19	reports	report	NOUN
gujaf-38	234	20	)	)	PUNCT
gujaf-38	234	21	evidenced	evidence	VERB
gujaf-38	234	22	from	from	ADP
gujaf-38	234	23	iran	iran	PROPN
gujaf-38	234	24	.	.	PUNCT
gujaf-38	235	1	australian	australian	ADJ
gujaf-38	235	2	journal	journal	NOUN
gujaf-38	235	3	of	of	ADP
gujaf-38	235	4	basic	basic	ADJ
gujaf-38	235	5	and	and	CCONJ
gujaf-38	235	6	applied	applied	ADJ
gujaf-38	235	7	sciences	science	NOUN
gujaf-38	235	8	,	,	PUNCT
gujaf-38	235	9	6(13	6(13	NUM
gujaf-38	235	10	)	)	PUNCT
gujaf-38	235	11	,	,	PUNCT
gujaf-38	235	12	267	267	NUM
gujaf-38	235	13	-	-	SYM
gujaf-38	235	14	273	273	NUM
gujaf-38	235	15	.	.	PUNCT
gujaf-38	236	1	aliyu	aliyu	PROPN
gujaf-38	236	2	,	,	PUNCT
gujaf-38	236	3	m.d	m.d	PROPN
gujaf-38	236	4	.	.	PROPN
gujaf-38	236	5	,	,	PUNCT
gujaf-38	236	6	musa	musa	PROPN
gujaf-38	236	7	,	,	PUNCT
gujaf-38	236	8	a.u	a.u	PROPN
gujaf-38	236	9	.	.	PROPN
gujaf-38	236	10	,	,	PUNCT
gujaf-38	236	11	&	&	CCONJ
gujaf-38	236	12	zachariah	zachariah	PROPN
gujaf-38	236	13	,	,	PUNCT
gujaf-38	236	14	p.	p.	PROPN
gujaf-38	236	15	(	(	PUNCT
gujaf-38	236	16	2015	2015	NUM
gujaf-38	236	17	)	)	PUNCT
gujaf-38	236	18	.	.	PUNCT
gujaf-38	237	1	impact	impact	NOUN
gujaf-38	237	2	of	of	ADP
gujaf-38	237	3	audit	audit	NOUN
gujaf-38	237	4	quality	quality	NOUN
gujaf-38	237	5	on	on	ADP
gujaf-38	237	6	earnings	earning	NOUN
gujaf-38	237	7	management	management	NOUN
gujaf-38	237	8	of	of	ADP
gujaf-38	237	9	listed	list	VERB
gujaf-38	237	10	deposit	deposit	NOUN
gujaf-38	237	11	money	money	NOUN
gujaf-38	237	12	banks	bank	NOUN
gujaf-38	237	13	in	in	ADP
gujaf-38	237	14	nigeria	nigeria	PROPN
gujaf-38	237	15	.	.	PUNCT
gujaf-38	238	1	journal	journal	PROPN
gujaf-38	238	2	of	of	ADP
gujaf-38	238	3	accounting	accounting	NOUN
gujaf-38	238	4	and	and	CCONJ
gujaf-38	238	5	finance	finance	NOUN
gujaf-38	238	6	management	management	NOUN
gujaf-38	238	7	,	,	PUNCT
gujaf-38	238	8	1(4	1(4	NUM
gujaf-38	238	9	)	)	PUNCT
gujaf-38	238	10	,	,	PUNCT
gujaf-38	238	11	1	1	NUM
gujaf-38	238	12	-	-	SYM
gujaf-38	238	13	16	16	NUM
gujaf-38	238	14	.	.	PUNCT
gujaf-38	239	1	becker	becker	PROPN
gujaf-38	239	2	,	,	PUNCT
gujaf-38	239	3	c.	c.	PROPN
gujaf-38	239	4	,	,	PUNCT
gujaf-38	239	5	defond	defond	NOUN
gujaf-38	239	6	,	,	PUNCT
gujaf-38	239	7	m.	m.	NOUN
gujaf-38	239	8	,	,	PUNCT
gujaf-38	239	9	jiambalvo	jiambalvo	PROPN
gujaf-38	239	10	,	,	PUNCT
gujaf-38	239	11	j.	j.	PROPN
gujaf-38	239	12	,	,	PUNCT
gujaf-38	239	13	&	&	CCONJ
gujaf-38	239	14	subramanyam	subramanyam	PROPN
gujaf-38	239	15	,	,	PUNCT
gujaf-38	239	16	k.r	k.r	PROPN
gujaf-38	239	17	.	.	PROPN
gujaf-38	239	18	(	(	PUNCT
gujaf-38	239	19	1998	1998	NUM
gujaf-38	239	20	)	)	PUNCT
gujaf-38	239	21	.	.	PUNCT
gujaf-38	240	1	the	the	DET
gujaf-38	240	2	effects	effect	NOUN
gujaf-38	240	3	of	of	ADP
gujaf-38	240	4	audit	audit	NOUN
gujaf-38	240	5	quality	quality	NOUN
gujaf-38	240	6	on	on	ADP
gujaf-38	240	7	earnings	earning	NOUN
gujaf-38	240	8	management	management	NOUN
gujaf-38	240	9	.	.	PUNCT
gujaf-38	241	1	contemporary	contemporary	ADJ
gujaf-38	241	2	accounting	accounting	PROPN
gujaf-38	241	3	research	research	NOUN
gujaf-38	241	4	,	,	PUNCT
gujaf-38	241	5	15(1	15(1	NUM
gujaf-38	241	6	)	)	PUNCT
gujaf-38	241	7	,	,	PUNCT
gujaf-38	241	8	1	1	NUM
gujaf-38	241	9	-	-	SYM
gujaf-38	241	10	24	24	NUM
gujaf-38	241	11	.	.	PUNCT
gujaf-38	242	1	becker	becker	PROPN
gujaf-38	242	2	,	,	PUNCT
gujaf-38	242	3	c.l	c.l	PROPN
gujaf-38	242	4	.	.	PROPN
gujaf-38	242	5	,	,	PUNCT
gujaf-38	242	6	defond	defond	NOUN
gujaf-38	242	7	,	,	PUNCT
gujaf-38	242	8	m.l	m.l	PROPN
gujaf-38	242	9	.	.	PROPN
gujaf-38	242	10	,	,	PUNCT
gujaf-38	242	11	jiambalvo	jiambalvo	PROPN
gujaf-38	242	12	,	,	PUNCT
gujaf-38	242	13	j.	j.	PROPN
gujaf-38	242	14	,	,	PUNCT
gujaf-38	242	15	subramanyam	subramanyam	PROPN
gujaf-38	242	16	,	,	PUNCT
gujaf-38	242	17	k.r	k.r	PROPN
gujaf-38	242	18	.	.	PROPN
gujaf-38	242	19	,	,	PUNCT
gujaf-38	242	20	1998	1998	NUM
gujaf-38	242	21	.	.	PUNCT
gujaf-38	243	1	the	the	DET
gujaf-38	243	2	effect	effect	NOUN
gujaf-38	243	3	of	of	ADP
gujaf-38	243	4	audit	audit	NOUN
gujaf-38	243	5	quality	quality	NOUN
gujaf-38	243	6	on	on	ADP
gujaf-38	243	7	earnings	earning	NOUN
gujaf-38	243	8	management	management	NOUN
gujaf-38	243	9	.	.	PUNCT
gujaf-38	244	1	contemporary	contemporary	ADJ
gujaf-38	244	2	accounting	accounting	PROPN
gujaf-38	244	3	research	research	NOUN
gujaf-38	244	4	15	15	NUM
gujaf-38	244	5	(	(	PUNCT
gujaf-38	244	6	1	1	NUM
gujaf-38	244	7	)	)	PUNCT
gujaf-38	244	8	,	,	PUNCT
gujaf-38	244	9	1–24	1–24	PROPN
gujaf-38	244	10	.	.	PUNCT
gujaf-38	245	1	bello	bello	PROPN
gujaf-38	245	2	,	,	PUNCT
gujaf-38	245	3	a.	a.	PROPN
gujaf-38	245	4	,	,	PUNCT
gujaf-38	245	5	&	&	CCONJ
gujaf-38	245	6	yero	yero	PROPN
gujaf-38	245	7	,	,	PUNCT
gujaf-38	245	8	j.i	j.i	PROPN
gujaf-38	245	9	.	.	PROPN
gujaf-38	245	10	(	(	PUNCT
gujaf-38	245	11	2011	2011	NUM
gujaf-38	245	12	)	)	PUNCT
gujaf-38	245	13	.	.	PUNCT
gujaf-38	246	1	debt	debt	NOUN
gujaf-38	246	2	reliance	reliance	NOUN
gujaf-38	246	3	and	and	CCONJ
gujaf-38	246	4	earnings	earning	NOUN
gujaf-38	246	5	management	management	NOUN
gujaf-38	246	6	in	in	ADP
gujaf-38	246	7	the	the	DET
gujaf-38	246	8	nigerian	nigerian	ADJ
gujaf-38	246	9	listed	list	VERB
gujaf-38	246	10	conglomerates	conglomerate	NOUN
gujaf-38	246	11	.	.	PUNCT
gujaf-38	247	1	nigerian	nigerian	ADJ
gujaf-38	247	2	journal	journal	PROPN
gujaf-38	247	3	of	of	ADP
gujaf-38	247	4	accounting	accounting	NOUN
gujaf-38	247	5	research	research	NOUN
gujaf-38	247	6	,	,	PUNCT
gujaf-38	247	7	7(2	7(2	NUM
gujaf-38	247	8	)	)	PUNCT
gujaf-38	247	9	,	,	PUNCT
gujaf-38	247	10	1	1	NUM
gujaf-38	247	11	-	-	SYM
gujaf-38	247	12	23	23	NUM
gujaf-38	247	13	.	.	PUNCT
gujaf-38	248	1	bello	bello	PROPN
gujaf-38	248	2	,	,	PUNCT
gujaf-38	248	3	m.s	m.s	PROPN
gujaf-38	248	4	.	.	PROPN
gujaf-38	248	5	(	(	PUNCT
gujaf-38	248	6	2002	2002	NUM
gujaf-38	248	7	)	)	PUNCT
gujaf-38	248	8	.	.	PUNCT
gujaf-38	249	1	how	how	SCONJ
gujaf-38	249	2	ethical	ethical	ADJ
gujaf-38	249	3	is	be	AUX
gujaf-38	249	4	accounting	account	VERB
gujaf-38	249	5	income	income	NOUN
gujaf-38	249	6	smoothening	smoothen	VERB
gujaf-38	249	7	?	?	PUNCT
gujaf-38	250	1	an	an	DET
gujaf-38	250	2	empirical	empirical	ADJ
gujaf-38	250	3	investigation	investigation	NOUN
gujaf-38	250	4	.	.	PUNCT
gujaf-38	251	1	an	an	DET
gujaf-38	251	2	unpublished	unpublished	ADJ
gujaf-38	251	3	seminar	seminar	NOUN
gujaf-38	251	4	paper	paper	NOUN
gujaf-38	251	5	presented	present	VERB
gujaf-38	251	6	at	at	ADP
gujaf-38	251	7	the	the	DET
gujaf-38	251	8	department	department	NOUN
gujaf-38	251	9	of	of	ADP
gujaf-38	251	10	accounting	accounting	NOUN
gujaf-38	251	11	,	,	PUNCT
gujaf-38	251	12	ahmadu	ahmadu	PROPN
gujaf-38	251	13	bello	bello	PROPN
gujaf-38	251	14	university	university	PROPN
gujaf-38	251	15	,	,	PUNCT
gujaf-38	251	16	zaria	zaria	PROPN
gujaf-38	251	17	beatty	beatty	PROPN
gujaf-38	251	18	,	,	PUNCT
gujaf-38	251	19	a.l	a.l	PROPN
gujaf-38	251	20	.	.	PROPN
gujaf-38	251	21	,	,	PUNCT
gujaf-38	251	22	chamberlain	chamberlain	PROPN
gujaf-38	251	23	,	,	PUNCT
gujaf-38	251	24	s.l	s.l	PROPN
gujaf-38	251	25	.	.	PROPN
gujaf-38	251	26	,	,	PUNCT
gujaf-38	251	27	&	&	CCONJ
gujaf-38	251	28	magliolo	magliolo	PROPN
gujaf-38	251	29	,	,	PUNCT
gujaf-38	251	30	j.	j.	PROPN
gujaf-38	251	31	(	(	PUNCT
gujaf-38	251	32	1995	1995	NUM
gujaf-38	251	33	)	)	PUNCT
gujaf-38	251	34	.	.	PUNCT
gujaf-38	252	1	managing	manage	VERB
gujaf-38	252	2	financial	financial	ADJ
gujaf-38	252	3	reports	report	NOUN
gujaf-38	252	4	of	of	ADP
gujaf-38	252	5	commercial	commercial	ADJ
gujaf-38	252	6	banks	bank	NOUN
gujaf-38	252	7	:	:	PUNCT
gujaf-38	252	8	the	the	DET
gujaf-38	252	9	influence	influence	NOUN
gujaf-38	252	10	of	of	ADP
gujaf-38	252	11	taxes	taxis	NOUN
gujaf-38	252	12	,	,	PUNCT
gujaf-38	252	13	regulatory	regulatory	ADJ
gujaf-38	252	14	capital	capital	NOUN
gujaf-38	252	15	,	,	PUNCT
gujaf-38	252	16	and	and	CCONJ
gujaf-38	252	17	earnings	earning	NOUN
gujaf-38	252	18	.	.	PUNCT
gujaf-38	253	1	journal	journal	NOUN
gujaf-38	253	2	of	of	ADP
gujaf-38	253	3	accounting	accounting	NOUN
gujaf-38	253	4	research	research	NOUN
gujaf-38	253	5	,	,	PUNCT
gujaf-38	253	6	333	333	NUM
gujaf-38	253	7	,	,	PUNCT
gujaf-38	253	8	231	231	NUM
gujaf-38	253	9	-	-	SYM
gujaf-38	253	10	262	262	NUM
gujaf-38	253	11	central	central	ADJ
gujaf-38	253	12	bank	bank	NOUN
gujaf-38	253	13	of	of	ADP
gujaf-38	253	14	nigeria	nigeria	PROPN
gujaf-38	253	15	(	(	PUNCT
gujaf-38	253	16	2010	2010	NUM
gujaf-38	253	17	)	)	PUNCT
gujaf-38	253	18	.	.	PUNCT
gujaf-38	254	1	prudential	prudential	PROPN
gujaf-38	254	2	guidelines	guideline	NOUN
gujaf-38	254	3	for	for	ADP
gujaf-38	254	4	deposit	deposit	NOUN
gujaf-38	254	5	money	money	NOUN
gujaf-38	254	6	banks	bank	NOUN
gujaf-38	254	7	in	in	ADP
gujaf-38	254	8	nigeria	nigeria	PROPN
gujaf-38	254	9	,	,	PUNCT
gujaf-38	254	10	retrieved	retrieve	VERB
gujaf-38	254	11	from	from	ADP
gujaf-38	254	12	www.ndic.org.ng/.../prudentia	www.ndic.org.ng/.../prudentia	PROPN
gujaf-38	254	13	chen	chen	PROPN
gujaf-38	254	14	k.	k.	PROPN
gujaf-38	254	15	y	y	PROPN
gujaf-38	254	16	,	,	PUNCT
gujaf-38	254	17	elder	eld	ADJ
gujaf-38	254	18	r.	r.	PROPN
gujaf-38	254	19	j.	j.	PROPN
gujaf-38	254	20	and	and	CCONJ
gujaf-38	254	21	hsieh	hsieh	PROPN
gujaf-38	254	22	y.	y.	PROPN
gujaf-38	254	23	m.	m.	PROPN
gujaf-38	254	24	(	(	PUNCT
gujaf-38	254	25	2007	2007	NUM
gujaf-38	254	26	)	)	PUNCT
gujaf-38	254	27	.	.	PUNCT
gujaf-38	255	1	“	"	PUNCT
gujaf-38	255	2	corporate	corporate	ADJ
gujaf-38	255	3	governance	governance	NOUN
gujaf-38	255	4	and	and	CCONJ
gujaf-38	255	5	earnings	earning	NOUN
gujaf-38	255	6	management	management	NOUN
gujaf-38	255	7	:	:	PUNCT
gujaf-38	255	8	the	the	DET
gujaf-38	255	9	implications	implication	NOUN
gujaf-38	255	10	of	of	ADP
gujaf-38	255	11	corporate	corporate	ADJ
gujaf-38	255	12	governance	governance	NOUN
gujaf-38	255	13	bestpractice	bestpractice	NOUN
gujaf-38	255	14	principles	principle	NOUN
gujaf-38	255	15	for	for	ADP
gujaf-38	255	16	taiwanese	taiwanese	ADJ
gujaf-38	255	17	listed	list	VERB
gujaf-38	255	18	companies	company	NOUN
gujaf-38	255	19	”	"	PUNCT
gujaf-38	255	20	available	available	ADJ
gujaf-38	255	21	at	at	ADP
gujaf-38	255	22	:	:	PUNCT
gujaf-38	255	23	http://ssrn.com/abstract=981926	http://ssrn.com/abstract=981926	NOUN
gujaf-38	255	24	dye	dye	NOUN
gujaf-38	255	25	(	(	PUNCT
gujaf-38	255	26	1993	1993	NUM
gujaf-38	255	27	)	)	PUNCT
gujaf-38	255	28	.	.	PUNCT
gujaf-38	256	1	seeking	seek	VERB
gujaf-38	256	2	advice	advice	NOUN
gujaf-38	256	3	in	in	ADP
gujaf-38	256	4	a	a	DET
gujaf-38	256	5	dynamic	dynamic	ADJ
gujaf-38	256	6	and	and	CCONJ
gujaf-38	256	7	complex	complex	ADJ
gujaf-38	256	8	business	business	NOUN
gujaf-38	256	9	environment	environment	NOUN
gujaf-38	256	10	:	:	PUNCT
gujaf-38	256	11	impact	impact	NOUN
gujaf-38	256	12	on	on	ADP
gujaf-38	256	13	the	the	DET
gujaf-38	256	14	success	success	NOUN
gujaf-38	256	15	of	of	ADP
gujaf-38	256	16	small	small	ADJ
gujaf-38	256	17	firms	firm	NOUN
gujaf-38	256	18	.	.	PUNCT
gujaf-38	257	1	journal	journal	NOUN
gujaf-38	257	2	of	of	ADP
gujaf-38	257	3	developmental	developmental	ADJ
gujaf-38	257	4	entrepreneurship	entrepreneurship	NOUN
gujaf-38	257	5	,	,	PUNCT
gujaf-38	257	6	13(2	13(2	NOUN
gujaf-38	257	7	)	)	PUNCT
gujaf-38	257	8	,	,	PUNCT
gujaf-38	257	9	133	133	NUM
gujaf-38	257	10	-	-	SYM
gujaf-38	257	11	149	149	NUM
gujaf-38	257	12	.	.	PUNCT
gujaf-38	258	1	ebrahim	ebrahim	PROPN
gujaf-38	258	2	,	,	PUNCT
gujaf-38	258	3	a.	a.	PROPN
gujaf-38	258	4	(	(	PUNCT
gujaf-38	258	5	2001	2001	NUM
gujaf-38	258	6	)	)	PUNCT
gujaf-38	258	7	.	.	PUNCT
gujaf-38	259	1	auditing	audit	VERB
gujaf-38	259	2	quality	quality	NOUN
gujaf-38	259	3	,	,	PUNCT
gujaf-38	259	4	auditor	auditor	NOUN
gujaf-38	259	5	tenure	tenure	NOUN
gujaf-38	259	6	,	,	PUNCT
gujaf-38	259	7	client	client	NOUN
gujaf-38	259	8	importance	importance	NOUN
gujaf-38	259	9	,	,	PUNCT
gujaf-38	259	10	and	and	CCONJ
gujaf-38	259	11	earnings	earning	NOUN
gujaf-38	259	12	management	management	NOUN
gujaf-38	259	13	:	:	PUNCT
gujaf-38	259	14	an	an	DET
gujaf-38	259	15	additional	additional	ADJ
gujaf-38	259	16	evidence	evidence	NOUN
gujaf-38	259	17	fodio	fodio	NOUN
gujaf-38	259	18	,	,	PUNCT
gujaf-38	259	19	m.	m.	NOUN
gujaf-38	259	20	i.	i.	PROPN
gujaf-38	259	21	,	,	PUNCT
gujaf-38	259	22	ibikunle	ibikunle	PROPN
gujaf-38	259	23	,	,	PUNCT
gujaf-38	259	24	j.	j.	PROPN
gujaf-38	259	25	,	,	PUNCT
gujaf-38	259	26	&	&	CCONJ
gujaf-38	259	27	oba	oba	PROPN
gujaf-38	259	28	,	,	PUNCT
gujaf-38	259	29	v.	v.	PROPN
gujaf-38	259	30	c.	c.	PROPN
gujaf-38	259	31	(	(	PUNCT
gujaf-38	259	32	2013	2013	NUM
gujaf-38	259	33	)	)	PUNCT
gujaf-38	259	34	.	.	PUNCT
gujaf-38	260	1	corporate	corporate	ADJ
gujaf-38	260	2	governance	governance	NOUN
gujaf-38	260	3	mechanisms	mechanism	NOUN
gujaf-38	261	1	and	and	CCONJ
gujaf-38	262	1	reported	report	VERB
gujaf-38	262	2	earnings	earning	NOUN
gujaf-38	262	3	quality	quality	NOUN
gujaf-38	262	4	in	in	ADP
gujaf-38	262	5	listed	list	VERB
gujaf-38	262	6	nigerian	nigerian	ADJ
gujaf-38	262	7	insurance	insurance	NOUN
gujaf-38	262	8	firms	firm	NOUN
gujaf-38	262	9	.	.	PUNCT
gujaf-38	263	1	international	international	ADJ
gujaf-38	263	2	journal	journal	PROPN
gujaf-38	263	3	of	of	ADP
gujaf-38	263	4	finance	finance	NOUN
gujaf-38	263	5	and	and	CCONJ
gujaf-38	263	6	accounting	accounting	NOUN
gujaf-38	263	7	,	,	PUNCT
gujaf-38	263	8	2(5	2(5	NUM
gujaf-38	263	9	)	)	PUNCT
gujaf-38	263	10	,	,	PUNCT
gujaf-38	263	11	279	279	NUM
gujaf-38	263	12	–	–	SYM
gujaf-38	263	13	286	286	NUM
gujaf-38	263	14	.	.	PUNCT
gujaf-38	264	1	gusau	gusau	PROPN
gujaf-38	264	2	journal	journal	PROPN
gujaf-38	264	3	of	of	ADP
gujaf-38	264	4	accounting	accounting	NOUN
gujaf-38	264	5	and	and	CCONJ
gujaf-38	264	6	finance	finance	NOUN
gujaf-38	264	7	,	,	PUNCT
gujaf-38	264	8	vol	vol	NOUN
gujaf-38	264	9	.	.	PUNCT
gujaf-38	265	1	i	i	PRON
gujaf-38	265	2	,	,	PUNCT
gujaf-38	265	3	issue	issue	NOUN
gujaf-38	265	4	2	2	NUM
gujaf-38	265	5	,	,	PUNCT
gujaf-38	265	6	october	october	PROPN
gujaf-38	265	7	,	,	PUNCT
gujaf-38	265	8	2020	2020	NUM
gujaf-38	265	9	17	17	NUM
gujaf-38	265	10	fodio	fodio	NOUN
gujaf-38	265	11	,	,	PUNCT
gujaf-38	265	12	m.	m.	NOUN
gujaf-38	265	13	i.	i.	PROPN
gujaf-38	265	14	,	,	PUNCT
gujaf-38	265	15	ibikunle	ibikunle	PROPN
gujaf-38	265	16	,	,	PUNCT
gujaf-38	265	17	j.	j.	PROPN
gujaf-38	265	18	,	,	PUNCT
gujaf-38	265	19	&	&	CCONJ
gujaf-38	265	20	oba	oba	PROPN
gujaf-38	265	21	,	,	PUNCT
gujaf-38	265	22	v.	v.	PROPN
gujaf-38	265	23	c.	c.	PROPN
gujaf-38	265	24	(	(	PUNCT
gujaf-38	265	25	2013	2013	NUM
gujaf-38	265	26	)	)	PUNCT
gujaf-38	265	27	.	.	PUNCT
gujaf-38	266	1	corporate	corporate	ADJ
gujaf-38	266	2	governance	governance	NOUN
gujaf-38	266	3	mechanisms	mechanism	NOUN
gujaf-38	267	1	and	and	CCONJ
gujaf-38	268	1	reported	report	VERB
gujaf-38	268	2	earnings	earning	NOUN
gujaf-38	268	3	quality	quality	NOUN
gujaf-38	268	4	in	in	ADP
gujaf-38	268	5	listed	list	VERB
gujaf-38	268	6	nigerian	nigerian	ADJ
gujaf-38	268	7	insurance	insurance	NOUN
gujaf-38	268	8	firms	firm	NOUN
gujaf-38	268	9	.	.	PUNCT
gujaf-38	269	1	international	international	ADJ
gujaf-38	269	2	journal	journal	PROPN
gujaf-38	269	3	of	of	ADP
gujaf-38	269	4	finance	finance	NOUN
gujaf-38	269	5	and	and	CCONJ
gujaf-38	269	6	accounting	accounting	NOUN
gujaf-38	269	7	,	,	PUNCT
gujaf-38	269	8	2(5	2(5	NUM
gujaf-38	269	9	)	)	PUNCT
gujaf-38	269	10	,	,	PUNCT
gujaf-38	269	11	279	279	NUM
gujaf-38	269	12	–	–	SYM
gujaf-38	269	13	286	286	NUM
gujaf-38	269	14	.	.	PUNCT
gujaf-38	270	1	habbash	habbash	NOUN
gujaf-38	270	2	,	,	PUNCT
gujaf-38	270	3	m.	m.	NOUN
gujaf-38	270	4	(	(	PUNCT
gujaf-38	270	5	2010	2010	NUM
gujaf-38	270	6	)	)	PUNCT
gujaf-38	270	7	.	.	PUNCT
gujaf-38	271	1	the	the	DET
gujaf-38	271	2	effectiveness	effectiveness	NOUN
gujaf-38	271	3	of	of	ADP
gujaf-38	271	4	corporate	corporate	ADJ
gujaf-38	271	5	governance	governance	NOUN
gujaf-38	271	6	and	and	CCONJ
gujaf-38	271	7	external	external	ADJ
gujaf-38	271	8	audit	audit	NOUN
gujaf-38	271	9	on	on	ADP
gujaf-38	271	10	constraining	constrain	VERB
gujaf-38	271	11	earnings	earning	NOUN
gujaf-38	271	12	management	management	NOUN
gujaf-38	271	13	practice	practice	NOUN
gujaf-38	271	14	in	in	ADP
gujaf-38	271	15	uk	uk	PROPN
gujaf-38	271	16	,	,	PUNCT
gujaf-38	271	17	durham	durham	PROPN
gujaf-38	271	18	theses	theses	PROPN
gujaf-38	271	19	,	,	PUNCT
gujaf-38	271	20	durham	durham	PROPN
gujaf-38	271	21	university	university	PROPN
gujaf-38	271	22	.	.	PUNCT
gujaf-38	271	23	available	available	ADJ
gujaf-38	271	24	at	at	ADP
gujaf-38	271	25	http://etheses.dur.ac.uk./448/	http://etheses.dur.ac.uk./448/	PROPN
gujaf-38	271	26	hegazy	hegazy	ADV
gujaf-38	271	27	,	,	PUNCT
gujaf-38	271	28	m.	m.	NOUN
gujaf-38	271	29	(	(	PUNCT
gujaf-38	271	30	2015	2015	NUM
gujaf-38	271	31	)	)	PUNCT
gujaf-38	271	32	.	.	PUNCT
gujaf-38	272	1	the	the	DET
gujaf-38	272	2	effect	effect	NOUN
gujaf-38	272	3	of	of	ADP
gujaf-38	272	4	audit	audit	NOUN
gujaf-38	272	5	firm	firm	ADJ
gujaf-38	272	6	specialization	specialization	NOUN
gujaf-38	272	7	on	on	ADP
gujaf-38	272	8	earnings	earning	NOUN
gujaf-38	272	9	management	management	NOUN
gujaf-38	272	10	and	and	CCONJ
gujaf-38	272	11	quality	quality	NOUN
gujaf-38	272	12	of	of	ADP
gujaf-38	272	13	audit	audit	NOUN
gujaf-38	272	14	work	work	NOUN
gujaf-38	272	15	.	.	PUNCT
gujaf-38	273	1	retrieved	retrieve	VERB
gujaf-38	273	2	from	from	ADP
gujaf-38	273	3	https.//www.researchgate.net	https.//www.researchgate.net	NOUN
gujaf-38	273	4	/	/	SYM
gujaf-38	273	5	publication/281319919	publication/281319919	NOUN
gujaf-38	273	6	on	on	ADP
gujaf-38	273	7	14th	14th	ADJ
gujaf-38	273	8	may	may	AUX
gujaf-38	273	9	,	,	PUNCT
gujaf-38	273	10	2016	2016	NUM
gujaf-38	273	11	.	.	PUNCT
gujaf-38	274	1	hosseinniakani	hosseinniakani	PROPN
gujaf-38	274	2	,	,	PUNCT
gujaf-38	274	3	s.	s.	PROPN
gujaf-38	274	4	m.	m.	PROPN
gujaf-38	274	5	,	,	PUNCT
gujaf-38	274	6	inacio	inacio	PROPN
gujaf-38	274	7	,	,	PUNCT
gujaf-38	274	8	h.	h.	NOUN
gujaf-38	274	9	,	,	PUNCT
gujaf-38	274	10	and	and	CCONJ
gujaf-38	274	11	mota	mota	NOUN
gujaf-38	274	12	,	,	PUNCT
gujaf-38	274	13	r.	r.	PROPN
gujaf-38	274	14	(	(	PUNCT
gujaf-38	274	15	2014	2014	NUM
gujaf-38	274	16	)	)	PUNCT
gujaf-38	274	17	.	.	PUNCT
gujaf-38	275	1	a	a	DET
gujaf-38	275	2	review	review	NOUN
gujaf-38	275	3	on	on	ADP
gujaf-38	275	4	audit	audit	NOUN
gujaf-38	275	5	quality	quality	NOUN
gujaf-38	275	6	factors	factor	NOUN
gujaf-38	275	7	.	.	PUNCT
gujaf-38	276	1	international	international	ADJ
gujaf-38	276	2	journal	journal	NOUN
gujaf-38	276	3	of	of	ADP
gujaf-38	276	4	academic	academic	ADJ
gujaf-38	276	5	research	research	NOUN
gujaf-38	276	6	in	in	ADP
gujaf-38	276	7	accounting	accounting	NOUN
gujaf-38	276	8	,	,	PUNCT
gujaf-38	276	9	finance	finance	NOUN
gujaf-38	276	10	and	and	CCONJ
gujaf-38	276	11	management	management	NOUN
gujaf-38	276	12	science	science	NOUN
gujaf-38	276	13	,	,	PUNCT
gujaf-38	276	14	4(2	4(2	NUM
gujaf-38	276	15	)	)	PUNCT
gujaf-38	276	16	,	,	PUNCT
gujaf-38	276	17	247	247	NUM
gujaf-38	276	18	–	–	SYM
gujaf-38	276	19	258	258	NUM
gujaf-38	276	20	.	.	PUNCT
gujaf-38	277	1	jenkins	jenkin	NOUN
gujaf-38	277	2	d	d	PROPN
gujaf-38	277	3	,	,	PUNCT
gujaf-38	277	4	velury	velury	NOUN
gujaf-38	277	5	u	u	PROPN
gujaf-38	277	6	(	(	PUNCT
gujaf-38	277	7	2008	2008	NUM
gujaf-38	277	8	)	)	PUNCT
gujaf-38	277	9	does	do	AUX
gujaf-38	277	10	auditor	auditor	NOUN
gujaf-38	277	11	tenure	tenure	NOUN
gujaf-38	277	12	influence	influence	VERB
gujaf-38	277	13	the	the	DET
gujaf-38	277	14	reporting	reporting	NOUN
gujaf-38	277	15	of	of	ADP
gujaf-38	277	16	conservative	conservative	ADJ
gujaf-38	277	17	earnings	earning	NOUN
gujaf-38	277	18	?	?	PUNCT
gujaf-38	278	1	journal	journal	NOUN
gujaf-38	278	2	of	of	ADP
gujaf-38	278	3	accounting	accounting	NOUN
gujaf-38	278	4	and	and	CCONJ
gujaf-38	278	5	public	public	ADJ
gujaf-38	278	6	policy	policy	NOUN
gujaf-38	278	7	27	27	NUM
gujaf-38	278	8	:	:	SYM
gujaf-38	278	9	115132	115132	NUM
gujaf-38	278	10	.	.	PUNCT
gujaf-38	279	1	jensen	jensen	PROPN
gujaf-38	279	2	,	,	PUNCT
gujaf-38	279	3	m.	m.	NOUN
gujaf-38	279	4	,	,	PUNCT
gujaf-38	279	5	&	&	CCONJ
gujaf-38	279	6	meckling	meckling	NOUN
gujaf-38	279	7	,	,	PUNCT
gujaf-38	279	8	w.	w.	NOUN
gujaf-38	279	9	(	(	PUNCT
gujaf-38	279	10	1976	1976	NUM
gujaf-38	279	11	)	)	PUNCT
gujaf-38	279	12	.	.	PUNCT
gujaf-38	280	1	theory	theory	NOUN
gujaf-38	280	2	of	of	ADP
gujaf-38	280	3	the	the	DET
gujaf-38	280	4	firm	firm	NOUN
gujaf-38	280	5	:	:	PUNCT
gujaf-38	280	6	managerial	managerial	ADJ
gujaf-38	280	7	behavior	behavior	NOUN
gujaf-38	280	8	,	,	PUNCT
gujaf-38	280	9	agency	agency	NOUN
gujaf-38	280	10	costs	cost	NOUN
gujaf-38	280	11	and	and	CCONJ
gujaf-38	280	12	ownership	ownership	NOUN
gujaf-38	280	13	structure	structure	NOUN
gujaf-38	280	14	.	.	PUNCT
gujaf-38	281	1	journal	journal	NOUN
gujaf-38	281	2	of	of	ADP
gujaf-38	281	3	financial	financial	ADJ
gujaf-38	281	4	economics	economic	NOUN
gujaf-38	281	5	,	,	PUNCT
gujaf-38	281	6	3(4	3(4	NUM
gujaf-38	281	7	)	)	PUNCT
gujaf-38	281	8	,	,	PUNCT
gujaf-38	281	9	305	305	NUM
gujaf-38	281	10	-	-	SYM
gujaf-38	281	11	360	360	NUM
gujaf-38	281	12	.	.	PUNCT
gujaf-38	282	1	junaidu	junaidu	PROPN
gujaf-38	282	2	muhammad	muhammad	PROPN
gujaf-38	282	3	kurawa	kurawa	PROPN
gujaf-38	282	4	and	and	CCONJ
gujaf-38	282	5	saheed	sahee	VERB
gujaf-38	282	6	,	,	PUNCT
gujaf-38	282	7	a.	a.	NOUN
gujaf-38	282	8	(	(	PUNCT
gujaf-38	282	9	2014	2014	NUM
gujaf-38	282	10	)	)	PUNCT
gujaf-38	282	11	.	.	PUNCT
gujaf-38	283	1	corporate	corporate	ADJ
gujaf-38	283	2	governance	governance	NOUN
gujaf-38	283	3	and	and	CCONJ
gujaf-38	283	4	earnings	earning	NOUN
gujaf-38	283	5	management	management	NOUN
gujaf-38	283	6	:	:	PUNCT
gujaf-38	283	7	an	an	DET
gujaf-38	283	8	empirical	empirical	ADJ
gujaf-38	283	9	analysis	analysis	NOUN
gujaf-38	283	10	of	of	ADP
gujaf-38	283	11	firms	firm	NOUN
gujaf-38	283	12	in	in	ADP
gujaf-38	283	13	petroleum	petroleum	NOUN
gujaf-38	283	14	and	and	CCONJ
gujaf-38	283	15	petroleum	petroleum	NOUN
gujaf-38	283	16	products	product	NOUN
gujaf-38	283	17	distributors	distributor	NOUN
gujaf-38	283	18	in	in	ADP
gujaf-38	283	19	nigeria	nigeria	PROPN
gujaf-38	283	20	.	.	PUNCT
gujaf-38	284	1	research	research	PROPN
gujaf-38	284	2	journali	journali	PROPN
gujaf-38	284	3	’s	’s	PART
gujaf-38	284	4	journal	journal	PROPN
gujaf-38	284	5	of	of	ADP
gujaf-38	284	6	accounting	accounting	NOUN
gujaf-38	284	7	,	,	PUNCT
gujaf-38	284	8	2(2	2(2	NUM
gujaf-38	284	9	)	)	PUNCT
gujaf-38	284	10	,	,	PUNCT
gujaf-38	284	11	1–18	1–18	PROPN
gujaf-38	284	12	karimi	karimi	PROPN
gujaf-38	284	13	,	,	PUNCT
gujaf-38	284	14	k.	k.	PROPN
gujaf-38	284	15	,	,	PUNCT
gujaf-38	284	16	&	&	CCONJ
gujaf-38	284	17	gerayli	gerayli	PROPN
gujaf-38	284	18	,	,	PUNCT
gujaf-38	284	19	m.s	m.s	PROPN
gujaf-38	284	20	.	.	PROPN
gujaf-38	284	21	(	(	PUNCT
gujaf-38	284	22	2014	2014	NUM
gujaf-38	284	23	)	)	PUNCT
gujaf-38	284	24	.	.	PUNCT
gujaf-38	285	1	an	an	DET
gujaf-38	285	2	investigation	investigation	NOUN
gujaf-38	285	3	into	into	ADP
gujaf-38	285	4	the	the	DET
gujaf-38	285	5	relationship	relationship	NOUN
gujaf-38	285	6	between	between	ADP
gujaf-38	285	7	auditor	auditor	NOUN
gujaf-38	285	8	industry	industry	NOUN
gujaf-38	285	9	specialization	specialization	NOUN
gujaf-38	285	10	and	and	CCONJ
gujaf-38	285	11	length	length	NOUN
gujaf-38	285	12	of	of	ADP
gujaf-38	285	13	auditor	auditor	NOUN
gujaf-38	285	14	tenure	tenure	NOUN
gujaf-38	285	15	,	,	PUNCT
gujaf-38	285	16	and	and	CCONJ
gujaf-38	285	17	earnings	earning	NOUN
gujaf-38	285	18	management	management	NOUN
gujaf-38	285	19	in	in	ADP
gujaf-38	285	20	the	the	DET
gujaf-38	285	21	firms	firm	NOUN
gujaf-38	285	22	listed	list	VERB
gujaf-38	285	23	in	in	ADP
gujaf-38	285	24	tehran	tehran	PROPN
gujaf-38	285	25	stock	stock	PROPN
gujaf-38	285	26	exchange	exchange	PROPN
gujaf-38	285	27	.	.	PUNCT
gujaf-38	286	1	indian	indian	ADJ
gujaf-38	286	2	journal	journal	PROPN
gujaf-38	286	3	of	of	ADP
gujaf-38	286	4	fundamental	fundamental	ADJ
gujaf-38	286	5	and	and	CCONJ
gujaf-38	286	6	applied	apply	VERB
gujaf-38	286	7	life	life	NOUN
gujaf-38	286	8	sciences	science	NOUN
gujaf-38	286	9	,	,	PUNCT
gujaf-38	286	10	4(4	4(4	NUM
gujaf-38	286	11	)	)	PUNCT
gujaf-38	286	12	,	,	PUNCT
gujaf-38	286	13	1258	1258	NUM
gujaf-38	286	14	–	–	PUNCT
gujaf-38	286	15	1264	1264	NUM
gujaf-38	286	16	kee	kee	PROPN
gujaf-38	286	17	k.	k.	PROPN
gujaf-38	286	18	b.	b.	PROPN
gujaf-38	286	19	(	(	PUNCT
gujaf-38	286	20	2010	2010	NUM
gujaf-38	286	21	)	)	PUNCT
gujaf-38	286	22	.	.	PUNCT
gujaf-38	287	1	“	"	PUNCT
gujaf-38	287	2	why	why	SCONJ
gujaf-38	287	3	democracy	democracy	NOUN
gujaf-38	287	4	and	and	CCONJ
gujaf-38	287	5	drifter	drifter	NOUN
gujaf-38	287	6	firms	firm	NOUN
gujaf-38	287	7	can	can	AUX
gujaf-38	287	8	have	have	VERB
gujaf-38	287	9	abnormal	abnormal	ADJ
gujaf-38	287	10	returns	return	NOUN
gujaf-38	287	11	:	:	PUNCT
gujaf-38	287	12	the	the	DET
gujaf-38	287	13	joint	joint	ADJ
gujaf-38	287	14	importance	importance	NOUN
gujaf-38	287	15	of	of	ADP
gujaf-38	287	16	corporate	corporate	ADJ
gujaf-38	287	17	governance	governance	NOUN
gujaf-38	287	18	and	and	CCONJ
gujaf-38	287	19	abnormal	abnormal	ADJ
gujaf-38	287	20	accruals	accrual	NOUN
gujaf-38	287	21	in	in	ADP
gujaf-38	287	22	separating	separate	VERB
gujaf-38	287	23	winners	winner	NOUN
gujaf-38	287	24	from	from	ADP
gujaf-38	287	25	losers	loser	NOUN
gujaf-38	287	26	”	"	PUNCT
gujaf-38	287	27	available	available	ADJ
gujaf-38	287	28	at	at	ADP
gujaf-38	287	29	:	:	PUNCT
gujaf-38	287	30	http://ssrn.com/abstract=1646783	http://ssrn.com/abstract=1646783	NOUN
gujaf-38	287	31	klein	klein	PROPN
gujaf-38	287	32	memis	memis	PROPN
gujaf-38	287	33	,	,	PUNCT
gujaf-38	287	34	m.	m.	NOUN
gujaf-38	287	35	u.	u.	PROPN
gujaf-38	287	36	(	(	PUNCT
gujaf-38	287	37	2012	2012	NUM
gujaf-38	287	38	)	)	PUNCT
gujaf-38	287	39	.	.	PUNCT
gujaf-38	288	1	earnings	earning	NOUN
gujaf-38	288	2	management	management	NOUN
gujaf-38	288	3	,	,	PUNCT
gujaf-38	288	4	audit	audit	NOUN
gujaf-38	288	5	quality	quality	NOUN
gujaf-38	288	6	and	and	CCONJ
gujaf-38	288	7	legal	legal	ADJ
gujaf-38	288	8	environment	environment	NOUN
gujaf-38	288	9	:	:	PUNCT
gujaf-38	288	10	an	an	DET
gujaf-38	288	11	international	international	ADJ
gujaf-38	288	12	comparison	comparison	NOUN
gujaf-38	288	13	.	.	PUNCT
gujaf-38	289	1	international	international	ADJ
gujaf-38	289	2	journal	journal	PROPN
gujaf-38	289	3	of	of	ADP
gujaf-38	289	4	economics	economic	NOUN
gujaf-38	289	5	and	and	CCONJ
gujaf-38	289	6	financial	financial	ADJ
gujaf-38	289	7	issues	issue	NOUN
gujaf-38	289	8	,	,	PUNCT
gujaf-38	289	9	2(4	2(4	NUM
gujaf-38	289	10	)	)	PUNCT
gujaf-38	289	11	,	,	PUNCT
gujaf-38	289	12	460	460	NUM
gujaf-38	289	13	-	-	SYM
gujaf-38	289	14	469	469	NUM
gujaf-38	289	15	.	.	PUNCT
gujaf-38	289	16	miko	miko	PROPN
gujaf-38	289	17	,	,	PUNCT
gujaf-38	289	18	n.	n.	PROPN
gujaf-38	289	19	u.	u.	PROPN
gujaf-38	289	20	,	,	PUNCT
gujaf-38	289	21	&	&	CCONJ
gujaf-38	289	22	kamardin	kamardin	PROPN
gujaf-38	289	23	,	,	PUNCT
gujaf-38	289	24	h.	h.	PROPN
gujaf-38	289	25	(	(	PUNCT
gujaf-38	289	26	2015	2015	NUM
gujaf-38	289	27	)	)	PUNCT
gujaf-38	289	28	.	.	PUNCT
gujaf-38	290	1	impact	impact	NOUN
gujaf-38	290	2	of	of	ADP
gujaf-38	290	3	audit	audit	NOUN
gujaf-38	290	4	committee	committee	NOUN
gujaf-38	290	5	and	and	CCONJ
gujaf-38	290	6	audit	audit	NOUN
gujaf-38	290	7	quality	quality	NOUN
gujaf-38	290	8	on	on	ADP
gujaf-38	290	9	preventing	prevent	VERB
gujaf-38	290	10	earnings	earning	NOUN
gujaf-38	290	11	management	management	NOUN
gujaf-38	290	12	in	in	ADP
gujaf-38	290	13	pre	pre	ADJ
gujaf-38	290	14	–	–	PUNCT
gujaf-38	290	15	and	and	CCONJ
gujaf-38	290	16	post	post	ADJ
gujaf-38	290	17	–	–	PUNCT
gujaf-38	290	18	nigerian	nigerian	ADJ
gujaf-38	290	19	corporate	corporate	ADJ
gujaf-38	290	20	governance	governance	NOUN
gujaf-38	290	21	code	code	NOUN
gujaf-38	290	22	2011.procedia	2011.procedia	NOUN
gujaf-38	290	23	–	–	PUNCT
gujaf-38	290	24	social	social	ADJ
gujaf-38	290	25	and	and	CCONJ
gujaf-38	290	26	behavioral	behavioral	ADJ
gujaf-38	290	27	sciences	science	NOUN
gujaf-38	290	28	,	,	PUNCT
gujaf-38	290	29	172	172	NUM
gujaf-38	290	30	,	,	PUNCT
gujaf-38	290	31	651	651	NUM
gujaf-38	290	32	–	–	PUNCT
gujaf-38	290	33	657	657	NUM
gujaf-38	290	34	.	.	PUNCT
gujaf-38	291	1	gusau	gusau	PROPN
gujaf-38	291	2	journal	journal	PROPN
gujaf-38	291	3	of	of	ADP
gujaf-38	291	4	accounting	accounting	NOUN
gujaf-38	291	5	and	and	CCONJ
gujaf-38	291	6	finance	finance	NOUN
gujaf-38	291	7	,	,	PUNCT
gujaf-38	291	8	vol	vol	NOUN
gujaf-38	291	9	.	.	PUNCT
gujaf-38	292	1	i	i	PRON
gujaf-38	292	2	,	,	PUNCT
gujaf-38	292	3	issue	issue	NOUN
gujaf-38	292	4	2	2	NUM
gujaf-38	292	5	,	,	PUNCT
gujaf-38	292	6	october	october	PROPN
gujaf-38	292	7	,	,	PUNCT
gujaf-38	292	8	2020	2020	NUM
gujaf-38	292	9	18	18	NUM
gujaf-38	292	10	minuttimeza	minuttimeza	NOUN
gujaf-38	292	11	,	,	PUNCT
gujaf-38	292	12	m.	m.	NOUN
gujaf-38	292	13	(	(	PUNCT
gujaf-38	292	14	2013	2013	NUM
gujaf-38	292	15	)	)	PUNCT
gujaf-38	292	16	.	.	PUNCT
gujaf-38	293	1	does	do	AUX
gujaf-38	293	2	auditor	auditor	NOUN
gujaf-38	293	3	industry	industry	NOUN
gujaf-38	293	4	specialization	specialization	NOUN
gujaf-38	293	5	improve	improve	VERB
gujaf-38	293	6	audit	audit	NOUN
gujaf-38	293	7	quality	quality	NOUN
gujaf-38	293	8	?	?	PUNCT
gujaf-38	294	1	journal	journal	NOUN
gujaf-38	294	2	of	of	ADP
gujaf-38	294	3	accounting	accounting	NOUN
gujaf-38	294	4	research	research	NOUN
gujaf-38	294	5	,	,	PUNCT
gujaf-38	294	6	51	51	NUM
gujaf-38	294	7	(	(	PUNCT
gujaf-38	294	8	4	4	NUM
gujaf-38	294	9	)	)	PUNCT
gujaf-38	294	10	,	,	PUNCT
gujaf-38	294	11	779	779	NUM
gujaf-38	294	12	–	–	PUNCT
gujaf-38	294	13	817	817	NUM
gujaf-38	294	14	.	.	PUNCT
gujaf-38	295	1	minuttimeza	minuttimeza	PROPN
gujaf-38	295	2	,	,	PUNCT
gujaf-38	295	3	m.	m.	NOUN
gujaf-38	295	4	(	(	PUNCT
gujaf-38	295	5	2013	2013	NUM
gujaf-38	295	6	)	)	PUNCT
gujaf-38	295	7	.	.	PUNCT
gujaf-38	296	1	does	do	AUX
gujaf-38	296	2	auditor	auditor	NOUN
gujaf-38	296	3	industry	industry	NOUN
gujaf-38	296	4	specialization	specialization	NOUN
gujaf-38	296	5	improve	improve	VERB
gujaf-38	296	6	audit	audit	NOUN
gujaf-38	296	7	quality	quality	NOUN
gujaf-38	296	8	?	?	PUNCT
gujaf-38	297	1	journal	journal	NOUN
gujaf-38	297	2	of	of	ADP
gujaf-38	297	3	accounting	accounting	NOUN
gujaf-38	297	4	research	research	NOUN
gujaf-38	297	5	,	,	PUNCT
gujaf-38	297	6	51	51	NUM
gujaf-38	297	7	(	(	PUNCT
gujaf-38	297	8	4	4	NUM
gujaf-38	297	9	)	)	PUNCT
gujaf-38	297	10	,	,	PUNCT
gujaf-38	297	11	779	779	NUM
gujaf-38	297	12	–	–	PUNCT
gujaf-38	297	13	817	817	NUM
gujaf-38	297	14	.	.	PUNCT
gujaf-38	298	1	mishra	mishra	PROPN
gujaf-38	298	2	,	,	PUNCT
gujaf-38	298	3	m.	m.	PROPN
gujaf-38	298	4	&	&	CCONJ
gujaf-38	298	5	malhotra	malhotra	PROPN
gujaf-38	298	6	,	,	PUNCT
gujaf-38	298	7	a.	a.	PROPN
gujaf-38	298	8	k.	k.	PROPN
gujaf-38	298	9	(	(	PUNCT
gujaf-38	298	10	2016	2016	NUM
gujaf-38	298	11	)	)	PUNCT
gujaf-38	298	12	.	.	PUNCT
gujaf-38	299	1	audit	audit	NOUN
gujaf-38	299	2	committee	committee	NOUN
gujaf-38	299	3	characteristics	characteristic	NOUN
gujaf-38	299	4	and	and	CCONJ
gujaf-38	299	5	earnings	earning	NOUN
gujaf-38	299	6	management	management	NOUN
gujaf-38	299	7	:	:	PUNCT
gujaf-38	299	8	evidence	evidence	NOUN
gujaf-38	299	9	from	from	ADP
gujaf-38	299	10	india	india	PROPN
gujaf-38	299	11	.	.	PUNCT
gujaf-38	300	1	international	international	ADJ
gujaf-38	300	2	journal	journal	PROPN
gujaf-38	300	3	of	of	ADP
gujaf-38	300	4	accounting	accounting	NOUN
gujaf-38	300	5	and	and	CCONJ
gujaf-38	300	6	financial	financial	ADJ
gujaf-38	300	7	reporting	reporting	NOUN
gujaf-38	300	8	,	,	PUNCT
gujaf-38	300	9	6(2	6(2	NUM
gujaf-38	300	10	)	)	PUNCT
gujaf-38	300	11	,	,	PUNCT
gujaf-38	300	12	247	247	NUM
gujaf-38	300	13	–	–	PUNCT
gujaf-38	300	14	273	273	NUM
gujaf-38	300	15	.	.	PUNCT
gujaf-38	301	1	moeinadin	moeinadin	VERB
gujaf-38	301	2	,	,	PUNCT
gujaf-38	301	3	m.	m.	NOUN
gujaf-38	301	4	,	,	PUNCT
gujaf-38	301	5	heirany	heirany	PROPN
gujaf-38	301	6	,	,	PUNCT
gujaf-38	301	7	f.	f.	PROPN
gujaf-38	301	8	,	,	PUNCT
gujaf-38	301	9	&	&	CCONJ
gujaf-38	301	10	moazen	moazen	PROPN
gujaf-38	301	11	,	,	PUNCT
gujaf-38	301	12	h.	h.	PROPN
gujaf-38	301	13	(	(	PUNCT
gujaf-38	301	14	2013	2013	NUM
gujaf-38	301	15	)	)	PUNCT
gujaf-38	301	16	.	.	PUNCT
gujaf-38	302	1	investigating	investigate	VERB
gujaf-38	302	2	the	the	DET
gujaf-38	302	3	relationship	relationship	NOUN
gujaf-38	302	4	between	between	ADP
gujaf-38	302	5	auditor	auditor	NOUN
gujaf-38	302	6	tenure	tenure	NOUN
gujaf-38	302	7	and	and	CCONJ
gujaf-38	302	8	the	the	DET
gujaf-38	302	9	size	size	NOUN
gujaf-38	302	10	of	of	ADP
gujaf-38	302	11	the	the	DET
gujaf-38	302	12	audit	audit	NOUN
gujaf-38	302	13	firm	firm	NOUN
gujaf-38	302	14	with	with	ADP
gujaf-38	302	15	earnings	earning	NOUN
gujaf-38	302	16	management	management	NOUN
gujaf-38	302	17	in	in	ADP
gujaf-38	302	18	pharmaceutical	pharmaceutical	ADJ
gujaf-38	302	19	companies	company	NOUN
gujaf-38	302	20	listed	list	VERB
gujaf-38	302	21	in	in	ADP
gujaf-38	302	22	tehran	tehran	PROPN
gujaf-38	302	23	stock	stock	PROPN
gujaf-38	302	24	exchange	exchange	PROPN
gujaf-38	302	25	,	,	PUNCT
gujaf-38	302	26	2(3	2(3	NUM
gujaf-38	302	27	)	)	PUNCT
gujaf-38	302	28	bisogno	bisogno	PROPN
gujaf-38	302	29	,	,	PUNCT
gujaf-38	302	30	m.	m.	NOUN
gujaf-38	302	31	&	&	CCONJ
gujaf-38	302	32	de	de	PROPN
gujaf-38	302	33	luca	luca	PROPN
gujaf-38	302	34	,	,	PUNCT
gujaf-38	302	35	r.	r.	PROPN
gujaf-38	302	36	(	(	PUNCT
gujaf-38	302	37	2016	2016	NUM
gujaf-38	302	38	)	)	PUNCT
gujaf-38	302	39	,	,	PUNCT
gujaf-38	302	40	“	"	PUNCT
gujaf-38	302	41	voluntary	voluntary	ADJ
gujaf-38	302	42	joint	joint	ADJ
gujaf-38	302	43	audit	audit	NOUN
gujaf-38	302	44	and	and	CCONJ
gujaf-38	302	45	earnings	earning	NOUN
gujaf-38	302	46	quality	quality	NOUN
gujaf-38	302	47	:	:	PUNCT
gujaf-38	302	48	evidence	evidence	NOUN
gujaf-38	302	49	from	from	ADP
gujaf-38	302	50	italian	italian	ADJ
gujaf-38	302	51	smes	sme	NOUN
gujaf-38	302	52	”	"	PUNCT
gujaf-38	302	53	,	,	PUNCT
gujaf-38	302	54	international	international	ADJ
gujaf-38	302	55	journal	journal	NOUN
gujaf-38	302	56	of	of	ADP
gujaf-38	302	57	business	business	NOUN
gujaf-38	302	58	research	research	NOUN
gujaf-38	302	59	and	and	CCONJ
gujaf-38	302	60	development	development	NOUN
gujaf-38	302	61	,	,	PUNCT
gujaf-38	302	62	vol.5	vol.5	PROPN
gujaf-38	302	63	,	,	PUNCT
gujaf-38	302	64	no.1	no.1	NUM
gujaf-38	302	65	:	:	PUNCT
gujaf-38	302	66	1	1	NUM
gujaf-38	302	67	-	-	SYM
gujaf-38	302	68	22	22	NUM
gujaf-38	302	69	molik	molik	NOUN
gujaf-38	302	70	,	,	PUNCT
gujaf-38	302	71	a.	a.	NOUN
gujaf-38	302	72	t.	t.	PROPN
gujaf-38	302	73	,	,	PUNCT
gujaf-38	302	74	mir	mir	PROPN
gujaf-38	302	75	,	,	PUNCT
gujaf-38	302	76	m.	m.	NOUN
gujaf-38	302	77	,	,	PUNCT
gujaf-38	302	78	mclver	mclver	PROPN
gujaf-38	302	79	,	,	PUNCT
gujaf-38	302	80	r.	r.	PROPN
gujaf-38	302	81	,	,	PUNCT
gujaf-38	302	82	&	&	CCONJ
gujaf-38	302	83	bepari	bepari	PROPN
gujaf-38	302	84	,	,	PUNCT
gujaf-38	302	85	m.	m.	PROPN
gujaf-38	302	86	k.	k.	PROPN
gujaf-38	302	87	(	(	PUNCT
gujaf-38	302	88	2013	2013	NUM
gujaf-38	302	89	)	)	PUNCT
gujaf-38	302	90	.	.	PUNCT
gujaf-38	303	1	effects	effect	NOUN
gujaf-38	303	2	of	of	ADP
gujaf-38	303	3	audit	audit	NOUN
gujaf-38	303	4	quality	quality	NOUN
gujaf-38	303	5	on	on	ADP
gujaf-38	303	6	earnings	earning	NOUN
gujaf-38	303	7	management	management	NOUN
gujaf-38	303	8	during	during	ADP
gujaf-38	303	9	the	the	DET
gujaf-38	303	10	global	global	ADJ
gujaf-38	303	11	financial	financial	ADJ
gujaf-38	303	12	crisis	crisis	NOUN
gujaf-38	303	13	:	:	PUNCT
gujaf-38	303	14	an	an	DET
gujaf-38	303	15	empirical	empirical	ADJ
gujaf-38	303	16	analysis	analysis	NOUN
gujaf-38	303	17	of	of	ADP
gujaf-38	303	18	australian	australian	ADJ
gujaf-38	303	19	companies	company	NOUN
gujaf-38	303	20	.	.	PUNCT
gujaf-38	304	1	proceedings	proceeding	NOUN
gujaf-38	304	2	of	of	ADP
gujaf-38	304	3	9th	9th	ADJ
gujaf-38	304	4	asian	asian	ADJ
gujaf-38	304	5	business	business	NOUN
gujaf-38	304	6	research	research	NOUN
gujaf-38	304	7	conference	conference	NOUN
gujaf-38	304	8	,	,	PUNCT
gujaf-38	304	9	20	20	NUM
gujaf-38	304	10	–	–	SYM
gujaf-38	304	11	21	21	NUM
gujaf-38	304	12	december	december	NOUN
gujaf-38	304	13	.	.	PUNCT
gujaf-38	305	1	okeke	okeke	PROPN
gujaf-38	305	2	-	-	PUNCT
gujaf-38	305	3	muogbo	muogbo	PROPN
gujaf-38	305	4	,	,	PUNCT
gujaf-38	305	5	g.	g.	PROPN
gujaf-38	305	6	,	,	PUNCT
gujaf-38	305	7	&	&	CCONJ
gujaf-38	305	8	egungwu	egungwu	PROPN
gujaf-38	305	9	,	,	PUNCT
gujaf-38	305	10	i.	i.	PROPN
gujaf-38	305	11	(	(	PUNCT
gujaf-38	305	12	2019	2019	NUM
gujaf-38	305	13	)	)	PUNCT
gujaf-38	305	14	.	.	PUNCT
gujaf-38	306	1	double	double	ADJ
gujaf-38	306	2	-	-	PUNCT
gujaf-38	306	3	blind	blind	ADJ
gujaf-38	306	4	peer	peer	NOUN
gujaf-38	306	5	reviewed	review	VERB
gujaf-38	306	6	refereed	refereed	ADJ
gujaf-38	306	7	open	open	ADJ
gujaf-38	306	8	access	access	NOUN
gujaf-38	306	9	international	international	ADJ
gujaf-38	306	10	journal	journal	NOUN
gujaf-38	306	11	,	,	PUNCT
gujaf-38	306	12	07(01	07(01	NUM
gujaf-38	306	13	)	)	PUNCT
gujaf-38	306	14	,	,	PUNCT
gujaf-38	306	15	134–151	134–151	NUM
gujaf-38	306	16	okoeguale	okoeguale	NOUN
gujaf-38	306	17	(	(	PUNCT
gujaf-38	306	18	2013	2013	NUM
gujaf-38	306	19	)	)	PUNCT
gujaf-38	306	20	can	can	AUX
gujaf-38	306	21	earnings	earning	NOUN
gujaf-38	306	22	management	management	NOUN
gujaf-38	306	23	be	be	AUX
gujaf-38	306	24	influenced	influence	VERB
gujaf-38	306	25	by	by	ADP
gujaf-38	306	26	audit	audit	NOUN
gujaf-38	306	27	quality	quality	NOUN
gujaf-38	306	28	?	?	PUNCT
gujaf-38	307	1	international	international	ADJ
gujaf-38	307	2	journal	journal	NOUN
gujaf-38	307	3	of	of	ADP
gujaf-38	307	4	finance	finance	NOUN
gujaf-38	307	5	and	and	CCONJ
gujaf-38	307	6	accounting	accounting	NOUN
gujaf-38	307	7	,	,	PUNCT
gujaf-38	307	8	5(4	5(4	NUM
gujaf-38	307	9	)	)	PUNCT
gujaf-38	307	10	,	,	PUNCT
gujaf-38	307	11	209	209	NUM
gujaf-38	307	12	–	–	SYM
gujaf-38	307	13	219	219	NUM
gujaf-38	307	14	okolie	okolie	NOUN
gujaf-38	307	15	,	,	PUNCT
gujaf-38	307	16	a.	a.	NOUN
gujaf-38	307	17	o.	o.	NOUN
gujaf-38	307	18	(	(	PUNCT
gujaf-38	307	19	2014	2014	NUM
gujaf-38	307	20	)	)	PUNCT
gujaf-38	307	21	.	.	PUNCT
gujaf-38	308	1	auditor	auditor	PROPN
gujaf-38	308	2	tenure	tenure	NOUN
gujaf-38	308	3	,	,	PUNCT
gujaf-38	308	4	auditor	auditor	NOUN
gujaf-38	308	5	independence	independence	NOUN
gujaf-38	308	6	and	and	CCONJ
gujaf-38	308	7	accrual	accrual	ADJ
gujaf-38	308	8	-	-	PUNCT
gujaf-38	308	9	based	base	VERB
gujaf-38	308	10	earnings	earning	NOUN
gujaf-38	308	11	management	management	NOUN
gujaf-38	308	12	of	of	ADP
gujaf-38	308	13	quoted	quote	VERB
gujaf-38	308	14	companies	company	NOUN
gujaf-38	308	15	in	in	ADP
gujaf-38	308	16	nigeria	nigeria	PROPN
gujaf-38	308	17	.	.	PUNCT
gujaf-38	309	1	european	european	PROPN
gujaf-38	309	2	journal	journal	PROPN
gujaf-38	309	3	of	of	ADP
gujaf-38	309	4	accounting	accounting	NOUN
gujaf-38	309	5	,	,	PUNCT
gujaf-38	309	6	auditing	auditing	NOUN
gujaf-38	309	7	and	and	CCONJ
gujaf-38	309	8	finance	finance	NOUN
gujaf-38	309	9	research	research	NOUN
gujaf-38	309	10	,	,	PUNCT
gujaf-38	309	11	2(2	2(2	NUM
gujaf-38	309	12	)	)	PUNCT
gujaf-38	309	13	,	,	PUNCT
gujaf-38	309	14	63	63	NUM
gujaf-38	309	15	-	-	SYM
gujaf-38	309	16	90	90	NUM
gujaf-38	309	17	.	.	PUNCT
gujaf-38	310	1	okolie	okolie	PROPN
gujaf-38	310	2	,	,	PUNCT
gujaf-38	310	3	a.o	a.o	PROPN
gujaf-38	310	4	.	.	PROPN
gujaf-38	310	5	,	,	PUNCT
gujaf-38	310	6	izedonmi	izedonmi	PROPN
gujaf-38	310	7	,	,	PUNCT
gujaf-38	310	8	f.	f.	PROPN
gujaf-38	310	9	o.	o.	PROPN
gujaf-38	310	10	,	,	PUNCT
gujaf-38	310	11	&	&	CCONJ
gujaf-38	310	12	enofe	enofe	ADJ
gujaf-38	310	13	,	,	PUNCT
gujaf-38	310	14	a.	a.	NOUN
gujaf-38	310	15	o.	o.	NOUN
gujaf-38	310	16	(	(	PUNCT
gujaf-38	310	17	2013	2013	NUM
gujaf-38	310	18	)	)	PUNCT
gujaf-38	310	19	.	.	PUNCT
gujaf-38	311	1	audit	audit	NOUN
gujaf-38	311	2	quality	quality	NOUN
gujaf-38	311	3	and	and	CCONJ
gujaf-38	311	4	accrualbased	accrualbased	ADJ
gujaf-38	311	5	earnings	earning	NOUN
gujaf-38	311	6	management	management	NOUN
gujaf-38	311	7	of	of	ADP
gujaf-38	311	8	quoted	quote	VERB
gujaf-38	311	9	companies	company	NOUN
gujaf-38	311	10	in	in	ADP
gujaf-38	311	11	nigeria	nigeria	PROPN
gujaf-38	311	12	.	.	PUNCT
gujaf-38	312	1	journal	journal	PROPN
gujaf-38	312	2	of	of	ADP
gujaf-38	312	3	economics	economic	NOUN
gujaf-38	312	4	and	and	CCONJ
gujaf-38	312	5	finance	finance	NOUN
gujaf-38	312	6	,	,	PUNCT
gujaf-38	312	7	2(2	2(2	NUM
gujaf-38	312	8	)	)	PUNCT
gujaf-38	312	9	,	,	PUNCT
gujaf-38	312	10	7	7	NUM
gujaf-38	312	11	-	-	SYM
gujaf-38	312	12	16	16	NUM
gujaf-38	312	13	othman	othman	NOUN
gujaf-38	312	14	,	,	PUNCT
gujaf-38	312	15	h.	h.	PROPN
gujaf-38	312	16	b.	b.	PROPN
gujaf-38	312	17	,	,	PUNCT
gujaf-38	312	18	zeghal	zeghal	NOUN
gujaf-38	312	19	,	,	PUNCT
gujaf-38	312	20	d.	d.	PROPN
gujaf-38	312	21	,	,	PUNCT
gujaf-38	312	22	2006	2006	NUM
gujaf-38	312	23	.	.	PUNCT
gujaf-38	313	1	a	a	DET
gujaf-38	313	2	study	study	NOUN
gujaf-38	313	3	of	of	ADP
gujaf-38	313	4	earnings	earning	NOUN
gujaf-38	313	5	-	-	PUNCT
gujaf-38	313	6	management	management	NOUN
gujaf-38	313	7	motives	motive	NOUN
gujaf-38	313	8	in	in	ADP
gujaf-38	313	9	the	the	DET
gujaf-38	313	10	anglo	anglo	ADJ
gujaf-38	313	11	-	-	PUNCT
gujaf-38	313	12	american	american	ADJ
gujaf-38	313	13	and	and	CCONJ
gujaf-38	313	14	euro	euro	NOUN
gujaf-38	313	15	-	-	PUNCT
gujaf-38	313	16	continental	continental	ADJ
gujaf-38	313	17	accounting	accounting	NOUN
gujaf-38	313	18	models	model	NOUN
gujaf-38	313	19	:	:	PUNCT
gujaf-38	313	20	the	the	DET
gujaf-38	313	21	canadian	canadian	ADJ
gujaf-38	313	22	and	and	CCONJ
gujaf-38	313	23	french	french	ADJ
gujaf-38	313	24	cases	case	NOUN
gujaf-38	313	25	.	.	PUNCT
gujaf-38	314	1	the	the	DET
gujaf-38	314	2	international	international	ADJ
gujaf-38	314	3	journal	journal	NOUN
gujaf-38	314	4	of	of	ADP
gujaf-38	314	5	accounting	accounting	NOUN
gujaf-38	314	6	,	,	PUNCT
gujaf-38	314	7	41(4	41(4	NUM
gujaf-38	314	8	)	)	PUNCT
gujaf-38	314	9	,	,	PUNCT
gujaf-38	314	10	406	406	NUM
gujaf-38	314	11	-	-	SYM
gujaf-38	314	12	435	435	NUM
gujaf-38	314	13	.	.	PUNCT
gujaf-38	315	1	piot	piot	PROPN
gujaf-38	315	2	,	,	PUNCT
gujaf-38	315	3	c.	c.	PROPN
gujaf-38	315	4	,	,	PUNCT
gujaf-38	315	5	&	&	CCONJ
gujaf-38	315	6	janin	janin	PROPN
gujaf-38	315	7	,	,	PUNCT
gujaf-38	315	8	r.	r.	PROPN
gujaf-38	315	9	(	(	PUNCT
gujaf-38	315	10	2005	2005	NUM
gujaf-38	315	11	)	)	PUNCT
gujaf-38	315	12	.	.	PUNCT
gujaf-38	316	1	audit	audit	NOUN
gujaf-38	316	2	quality	quality	NOUN
gujaf-38	316	3	and	and	CCONJ
gujaf-38	316	4	earnings	earning	NOUN
gujaf-38	316	5	management	management	NOUN
gujaf-38	316	6	in	in	ADP
gujaf-38	316	7	france.social	france.social	PROPN
gujaf-38	316	8	sciences	sciences	PROPN
gujaf-38	316	9	and	and	CCONJ
gujaf-38	316	10	humanities	humanity	NOUN
gujaf-38	316	11	research	research	PROPN
gujaf-38	316	12	council	council	PROPN
gujaf-38	316	13	of	of	ADP
gujaf-38	316	14	canada	canada	PROPN
gujaf-38	316	15	.	.	PUNCT
gujaf-38	317	1	retrieved	retrieve	VERB
gujaf-38	317	2	from	from	ADP
gujaf-38	317	3	www.ssrn.com	www.ssrn.com	PROPN
gujaf-38	317	4	pouraghajan	pouraghajan	NOUN
gujaf-38	317	5	,	,	PUNCT
gujaf-38	317	6	a.	a.	NOUN
gujaf-38	317	7	,	,	PUNCT
gujaf-38	317	8	tabari	tabari	ADJ
gujaf-38	317	9	,	,	PUNCT
gujaf-38	317	10	n.a.y	n.a.y	NOUN
gujaf-38	317	11	.	.	PUNCT
gujaf-38	317	12	,	,	PUNCT
gujaf-38	317	13	emamgholipour	emamgholipour	NOUN
gujaf-38	317	14	,	,	PUNCT
gujaf-38	317	15	m.	m.	NOUN
gujaf-38	317	16	,	,	PUNCT
gujaf-38	317	17	&	&	CCONJ
gujaf-38	317	18	mansourinia	mansourinia	PROPN
gujaf-38	317	19	,	,	PUNCT
gujaf-38	317	20	e.	e.	PROPN
gujaf-38	317	21	(	(	PUNCT
gujaf-38	317	22	2013	2013	NUM
gujaf-38	317	23	)	)	PUNCT
gujaf-38	317	24	.	.	PUNCT
gujaf-38	318	1	the	the	DET
gujaf-38	318	2	effect	effect	NOUN
gujaf-38	318	3	of	of	ADP
gujaf-38	318	4	audit	audit	NOUN
gujaf-38	318	5	quality	quality	NOUN
gujaf-38	318	6	on	on	ADP
gujaf-38	318	7	earnings	earning	NOUN
gujaf-38	318	8	management	management	NOUN
gujaf-38	318	9	:	:	PUNCT
gujaf-38	318	10	evidence	evidence	NOUN
gujaf-38	318	11	from	from	ADP
gujaf-38	318	12	iran	iran	PROPN
gujaf-38	318	13	.	.	PUNCT
gujaf-38	319	1	gusau	gusau	PROPN
gujaf-38	319	2	journal	journal	PROPN
gujaf-38	319	3	of	of	ADP
gujaf-38	319	4	accounting	accounting	NOUN
gujaf-38	319	5	and	and	CCONJ
gujaf-38	319	6	finance	finance	NOUN
gujaf-38	319	7	,	,	PUNCT
gujaf-38	319	8	vol	vol	NOUN
gujaf-38	319	9	.	.	PUNCT
gujaf-38	320	1	i	i	PRON
gujaf-38	320	2	,	,	PUNCT
gujaf-38	320	3	issue	issue	NOUN
gujaf-38	320	4	2	2	NUM
gujaf-38	320	5	,	,	PUNCT
gujaf-38	320	6	october	october	PROPN
gujaf-38	320	7	,	,	PUNCT
gujaf-38	320	8	2020	2020	NUM
gujaf-38	320	9	19	19	NUM
gujaf-38	320	10	international	international	ADJ
gujaf-38	320	11	journal	journal	NOUN
gujaf-38	320	12	of	of	ADP
gujaf-38	320	13	basic	basic	ADJ
gujaf-38	320	14	sciences	science	NOUN
gujaf-38	320	15	and	and	CCONJ
gujaf-38	320	16	applied	apply	VERB
gujaf-38	320	17	research	research	NOUN
gujaf-38	320	18	,	,	PUNCT
gujaf-38	320	19	2(4	2(4	NUM
gujaf-38	320	20	)	)	PUNCT
gujaf-38	320	21	,	,	PUNCT
gujaf-38	320	22	399404	399404	NUM
gujaf-38	320	23	rohaida	rohaida	PROPN
gujaf-38	320	24	,	,	PUNCT
gujaf-38	320	25	b.	b.	PROPN
gujaf-38	320	26	(	(	PUNCT
gujaf-38	320	27	2011	2011	NUM
gujaf-38	320	28	)	)	PUNCT
gujaf-38	320	29	.	.	PUNCT
gujaf-38	321	1	the	the	DET
gujaf-38	321	2	relationship	relationship	NOUN
gujaf-38	321	3	between	between	ADP
gujaf-38	321	4	governance	governance	NOUN
gujaf-38	321	5	practices	practice	NOUN
gujaf-38	321	6	,	,	PUNCT
gujaf-38	321	7	audit	audit	NOUN
gujaf-38	321	8	quality	quality	NOUN
gujaf-38	321	9	and	and	CCONJ
gujaf-38	321	10	earnings	earning	NOUN
gujaf-38	321	11	management	management	NOUN
gujaf-38	321	12	:	:	PUNCT
gujaf-38	321	13	uk	uk	PROPN
gujaf-38	321	14	evidence	evidence	NOUN
gujaf-38	321	15	,	,	PUNCT
gujaf-38	321	16	durban	durban	PROPN
gujaf-38	321	17	theses	theses	PROPN
gujaf-38	321	18	,	,	PUNCT
gujaf-38	321	19	durham	durham	PROPN
gujaf-38	321	20	university	university	PROPN
gujaf-38	321	21	.	.	PUNCT
gujaf-38	322	1	available	available	ADJ
gujaf-38	322	2	at	at	ADP
gujaf-38	322	3	durham	durham	PROPN
gujaf-38	322	4	etheses	ethese	NOUN
gujaf-38	322	5	online	online	ADV
gujaf-38	322	6	:	:	PUNCT
gujaf-38	322	7	http://etheses.dur.ac.uk/1382/	http://etheses.dur.ac.uk/1382/	PROPN
gujaf-38	322	8	samaila	samaila	PROPN
gujaf-38	322	9	,	,	PUNCT
gujaf-38	322	10	i.	i.	PROPN
gujaf-38	322	11	a.	a.	PROPN
gujaf-38	322	12	(	(	PUNCT
gujaf-38	322	13	2014	2014	NUM
gujaf-38	322	14	)	)	PUNCT
gujaf-38	322	15	.	.	PUNCT
gujaf-38	323	1	corporate	corporate	ADJ
gujaf-38	323	2	governance	governance	NOUN
gujaf-38	323	3	and	and	CCONJ
gujaf-38	323	4	financial	financial	ADJ
gujaf-38	323	5	reporting	reporting	NOUN
gujaf-38	323	6	quality	quality	NOUN
gujaf-38	323	7	in	in	ADP
gujaf-38	323	8	the	the	DET
gujaf-38	323	9	nigerian	nigerian	ADJ
gujaf-38	323	10	oil	oil	NOUN
gujaf-38	323	11	marketing	marketing	NOUN
gujaf-38	323	12	industry	industry	NOUN
gujaf-38	323	13	.	.	PUNCT
gujaf-38	324	1	unpublished	unpublished	ADJ
gujaf-38	324	2	ph.d	ph.d	PROPN
gujaf-38	324	3	thesis	thesis	NOUN
gujaf-38	324	4	submitted	submit	VERB
gujaf-38	324	5	to	to	ADP
gujaf-38	324	6	school	school	NOUN
gujaf-38	324	7	of	of	ADP
gujaf-38	324	8	postgraduate	postgraduate	NOUN
gujaf-38	324	9	studies	study	NOUN
gujaf-38	324	10	,	,	PUNCT
gujaf-38	324	11	bayero	bayero	PROPN
gujaf-38	324	12	univerity	univerity	PROPN
gujaf-38	324	13	kano	kano	PROPN
gujaf-38	324	14	–	–	PUNCT
gujaf-38	324	15	nigeria	nigeria	PROPN
gujaf-38	324	16	.	.	PUNCT
gujaf-38	325	1	sarwoko	sarwoko	PROPN
gujaf-38	325	2	,	,	PUNCT
gujaf-38	325	3	i.	i.	PROPN
gujaf-38	325	4	,	,	PUNCT
gujaf-38	325	5	agoes	agoe	NOUN
gujaf-38	325	6	,	,	PUNCT
gujaf-38	325	7	s.	s.	PROPN
gujaf-38	325	8	(	(	PUNCT
gujaf-38	325	9	2014	2014	NUM
gujaf-38	325	10	)	)	PUNCT
gujaf-38	325	11	.	.	PUNCT
gujaf-38	326	1	an	an	DET
gujaf-38	326	2	empirical	empirical	ADJ
gujaf-38	326	3	analysis	analysis	NOUN
gujaf-38	326	4	of	of	ADP
gujaf-38	326	5	auditors‟	auditors‟	PROPN
gujaf-38	326	6	industry	industry	NOUN
gujaf-38	326	7	specialization	specialization	NOUN
gujaf-38	326	8	,	,	PUNCT
gujaf-38	326	9	auditor‟s	auditor‟s	NOUN
gujaf-38	326	10	independence	independence	NOUN
gujaf-38	326	11	and	and	CCONJ
gujaf-38	326	12	audit	audit	NOUN
gujaf-38	326	13	procedures	procedure	NOUN
gujaf-38	326	14	on	on	ADP
gujaf-38	326	15	audit	audit	NOUN
gujaf-38	326	16	quality	quality	NOUN
gujaf-38	326	17	:	:	PUNCT
gujaf-38	326	18	evidence	evidence	NOUN
gujaf-38	326	19	from	from	ADP
gujaf-38	326	20	indonesia	indonesia	PROPN
gujaf-38	326	21	.	.	PUNCT
gujaf-38	327	1	proceedings	proceeding	NOUN
gujaf-38	327	2	of	of	ADP
gujaf-38	327	3	international	international	ADJ
gujaf-38	327	4	conference	conference	NOUN
gujaf-38	327	5	on	on	ADP
gujaf-38	327	6	accounting	accounting	NOUN
gujaf-38	327	7	studies	study	NOUN
gujaf-38	327	8	,	,	PUNCT
gujaf-38	327	9	held	hold	VERB
gujaf-38	327	10	in	in	ADP
gujaf-38	327	11	kuala	kuala	PROPN
gujaf-38	327	12	lumpur	lumpur	PROPN
gujaf-38	327	13	,	,	PUNCT
gujaf-38	327	14	malaysia	malaysia	PROPN
gujaf-38	327	15	on	on	ADP
gujaf-38	327	16	august	august	PROPN
gujaf-38	327	17	,	,	PUNCT
gujaf-38	327	18	18	18	NUM
gujaf-38	327	19	–	–	SYM
gujaf-38	327	20	19	19	NUM
gujaf-38	327	21	.	.	X
gujaf-38	327	22	sawan	sawan	PROPN
gujaf-38	327	23	,	,	PUNCT
gujaf-38	327	24	n.	n.	NOUN
gujaf-38	327	25	,	,	PUNCT
gujaf-38	327	26	and	and	CCONJ
gujaf-38	327	27	alsaqqa	alsaqqa	NOUN
gujaf-38	327	28	,	,	PUNCT
gujaf-38	327	29	i.	i.	PROPN
gujaf-38	327	30	(	(	PUNCT
gujaf-38	327	31	2013	2013	NUM
gujaf-38	327	32	)	)	PUNCT
gujaf-38	327	33	.	.	PUNCT
gujaf-38	328	1	audit	audit	NOUN
gujaf-38	328	2	firm	firm	ADJ
gujaf-38	328	3	size	size	NOUN
gujaf-38	328	4	and	and	CCONJ
gujaf-38	328	5	quality	quality	NOUN
gujaf-38	328	6	:	:	PUNCT
gujaf-38	328	7	does	do	AUX
gujaf-38	328	8	audit	audit	VERB
gujaf-38	328	9	firm	firm	ADJ
gujaf-38	328	10	size	size	NOUN
gujaf-38	328	11	influence	influence	NOUN
gujaf-38	328	12	audit	audit	NOUN
gujaf-38	328	13	quality	quality	NOUN
gujaf-38	328	14	in	in	ADP
gujaf-38	328	15	the	the	DET
gujaf-38	328	16	libyan	libyan	ADJ
gujaf-38	328	17	oil	oil	NOUN
gujaf-38	328	18	industry	industry	NOUN
gujaf-38	328	19	?	?	PUNCT
gujaf-38	329	1	african	african	ADJ
gujaf-38	329	2	journal	journal	PROPN
gujaf-38	329	3	of	of	ADP
gujaf-38	329	4	business	business	NOUN
gujaf-38	329	5	management	management	NOUN
gujaf-38	329	6	,	,	PUNCT
gujaf-38	329	7	7(3	7(3	NUM
gujaf-38	329	8	)	)	PUNCT
gujaf-38	329	9	,	,	PUNCT
gujaf-38	329	10	213	213	NUM
gujaf-38	329	11	–	–	SYM
gujaf-38	329	12	226	226	NUM
gujaf-38	329	13	securities	security	NOUN
gujaf-38	329	14	and	and	CCONJ
gujaf-38	329	15	exchange	exchange	PROPN
gujaf-38	329	16	commission	commission	PROPN
gujaf-38	329	17	(	(	PUNCT
gujaf-38	329	18	2011	2011	NUM
gujaf-38	329	19	)	)	PUNCT
gujaf-38	329	20	.	.	PUNCT
gujaf-38	330	1	code	code	NOUN
gujaf-38	330	2	of	of	ADP
gujaf-38	330	3	corporate	corporate	ADJ
gujaf-38	330	4	governance	governance	NOUN
gujaf-38	330	5	for	for	ADP
gujaf-38	330	6	public	public	ADJ
gujaf-38	330	7	companies	company	NOUN
gujaf-38	330	8	in	in	ADP
gujaf-38	330	9	nigeria	nigeria	PROPN
gujaf-38	330	10	.	.	PUNCT
gujaf-38	331	1	stringer	stringer	PROPN
gujaf-38	331	2	,	,	PUNCT
gujaf-38	331	3	c.	c.	PROPN
gujaf-38	331	4	,	,	PUNCT
gujaf-38	331	5	didham	didham	PROPN
gujaf-38	331	6	,	,	PUNCT
gujaf-38	331	7	j.	j.	PROPN
gujaf-38	331	8	,	,	PUNCT
gujaf-38	331	9	theivananthampillai	theivananthampillai	PROPN
gujaf-38	331	10	,	,	PUNCT
gujaf-38	331	11	p.	p.	PROPN
gujaf-38	331	12	,	,	PUNCT
gujaf-38	331	13	2011	2011	NUM
gujaf-38	331	14	.	.	PUNCT
gujaf-38	332	1	motivation	motivation	NOUN
gujaf-38	332	2	,	,	PUNCT
gujaf-38	332	3	pay	pay	NOUN
gujaf-38	332	4	satisfaction	satisfaction	NOUN
gujaf-38	332	5	,	,	PUNCT
gujaf-38	332	6	and	and	CCONJ
gujaf-38	332	7	job	job	NOUN
gujaf-38	332	8	satisfaction	satisfaction	NOUN
gujaf-38	332	9	of	of	ADP
gujaf-38	332	10	front	front	ADJ
gujaf-38	332	11	-	-	PUNCT
gujaf-38	332	12	line	line	NOUN
gujaf-38	332	13	employees	employee	NOUN
gujaf-38	332	14	.	.	PUNCT
gujaf-38	333	1	qualitative	qualitative	ADJ
gujaf-38	333	2	research	research	NOUN
gujaf-38	333	3	in	in	ADP
gujaf-38	333	4	accounting	accounting	NOUN
gujaf-38	333	5	&	&	CCONJ
gujaf-38	333	6	management	management	PROPN
gujaf-38	333	7	,	,	PUNCT
gujaf-38	333	8	8(2	8(2	NUM
gujaf-38	333	9	)	)	PUNCT
gujaf-38	333	10	,	,	PUNCT
gujaf-38	333	11	161	161	NUM
gujaf-38	333	12	-	-	SYM
gujaf-38	333	13	179	179	NUM
gujaf-38	333	14	yasar	yasar	PROPN
gujaf-38	333	15	,	,	PUNCT
gujaf-38	333	16	a.	a.	NOUN
gujaf-38	333	17	(	(	PUNCT
gujaf-38	333	18	2013	2013	NUM
gujaf-38	333	19	)	)	PUNCT
gujaf-38	333	20	.	.	PUNCT
gujaf-38	334	1	big	big	ADJ
gujaf-38	334	2	four	four	NUM
gujaf-38	334	3	auditors‟	auditors‟	NOUN
gujaf-38	334	4	audit	audit	NOUN
gujaf-38	334	5	quality	quality	NOUN
gujaf-38	334	6	and	and	CCONJ
gujaf-38	334	7	earnings	earning	NOUN
gujaf-38	334	8	management	management	NOUN
gujaf-38	334	9	:	:	PUNCT
gujaf-38	334	10	evidence	evidence	NOUN
gujaf-38	334	11	from	from	ADP
gujaf-38	334	12	turkish	turkish	ADJ
gujaf-38	334	13	stock	stock	NOUN
gujaf-38	334	14	market	market	NOUN
gujaf-38	334	15	.	.	PUNCT
gujaf-38	335	1	international	international	ADJ
gujaf-38	335	2	journal	journal	PROPN
gujaf-38	335	3	of	of	ADP
gujaf-38	335	4	business	business	NOUN
gujaf-38	335	5	and	and	CCONJ
gujaf-38	335	6	social	social	ADJ
gujaf-38	335	7	sciences	science	NOUN
gujaf-38	335	8	,	,	PUNCT
gujaf-38	335	9	4(17	4(17	NUM
gujaf-38	335	10	)	)	PUNCT
gujaf-38	335	11	,	,	PUNCT
gujaf-38	335	12	153163	153163	NUM
gujaf-38	335	13	.	.	PUNCT
gujaf-38	336	1	zhou	zhou	PROPN
gujaf-38	336	2	and	and	CCONJ
gujaf-38	336	3	guan	guan	PROPN
gujaf-38	336	4	(	(	PUNCT
gujaf-38	336	5	2014	2014	NUM
gujaf-38	336	6	)	)	PUNCT
gujaf-38	336	7	auditor	auditor	NOUN
gujaf-38	336	8	brand	brand	NOUN
gujaf-38	336	9	name	name	NOUN
gujaf-38	336	10	,	,	PUNCT
gujaf-38	336	11	industry	industry	NOUN
gujaf-38	336	12	specialization	specialization	NOUN
gujaf-38	336	13	and	and	CCONJ
gujaf-38	336	14	earnings	earning	NOUN
gujaf-38	336	15	management	management	NOUN
gujaf-38	336	16	:	:	PUNCT
gujaf-38	336	17	evidence	evidence	NOUN
gujaf-38	336	18	from	from	ADP
gujaf-38	336	19	taiwanese	taiwanese	ADJ
gujaf-38	336	20	companies	company	NOUN
gujaf-38	336	21	.	.	PUNCT
gujaf-38	337	1	international	international	ADJ
gujaf-38	337	2	journal	journal	PROPN
gujaf-38	337	3	of	of	ADP
gujaf-38	337	4	accounting	accounting	NOUN
gujaf-38	337	5	,	,	PUNCT
gujaf-38	337	6	auditing	auditing	NOUN
gujaf-38	337	7	and	and	CCONJ
gujaf-38	337	8	performance	performance	NOUN
gujaf-38	337	9	evaluation	evaluation	NOUN
gujaf-38	337	10	,	,	PUNCT
gujaf-38	337	11	3(2	3(2	NUM
gujaf-38	337	12	)	)	PUNCT
gujaf-38	337	13	,	,	PUNCT
gujaf-38	337	14	147	147	NUM
gujaf-38	337	15	-	-	SYM
gujaf-38	337	16	181	181	NUM