id	sid	tid	token	lemma	pos
gujaf-391	1	1	microsoft	microsoft	PROPN
gujaf-391	1	2	word	word	PROPN
gujaf-391	1	3	fk	fk	INTJ
gujaf-391	1	4	to	to	ADP
gujaf-391	1	5	mr	mr	PROPN
gujaf-391	1	6	hassan	hassan	PROPN
gujaf-391	1	7	6	6	NUM
gujaf-391	1	8	1	1	NUM
gujaf-391	1	9	gusau	gusau	ADJ
gujaf-391	1	10	journal	journal	NOUN
gujaf-391	1	11	of	of	ADP
gujaf-391	1	12	accounting	accounting	NOUN
gujaf-391	1	13	and	and	CCONJ
gujaf-391	1	14	finance	finance	NOUN
gujaf-391	1	15	,	,	PUNCT
gujaf-391	1	16	vol.6	vol.6	PROPN
gujaf-391	1	17	,	,	PUNCT
gujaf-391	1	18	issue	issue	NOUN
gujaf-391	1	19	1	1	NUM
gujaf-391	1	20	,	,	PUNCT
gujaf-391	1	21	april	april	PROPN
gujaf-391	1	22	,	,	PUNCT
gujaf-391	1	23	2025	2025	NUM
gujaf-391	1	24	381	381	NUM
gujaf-391	1	25	the	the	DET
gujaf-391	1	26	effect	effect	NOUN
gujaf-391	1	27	of	of	ADP
gujaf-391	1	28	audit	audit	NOUN
gujaf-391	1	29	firm	firm	ADJ
gujaf-391	1	30	size	size	NOUN
gujaf-391	1	31	,	,	PUNCT
gujaf-391	1	32	tenure	tenure	NOUN
gujaf-391	1	33	,	,	PUNCT
gujaf-391	1	34	and	and	CCONJ
gujaf-391	1	35	committee	committee	NOUN
gujaf-391	1	36	size	size	NOUN
gujaf-391	1	37	on	on	ADP
gujaf-391	1	38	regulatory	regulatory	ADJ
gujaf-391	1	39	filing	filing	NOUN
gujaf-391	1	40	timeliness	timeliness	NOUN
gujaf-391	1	41	of	of	ADP
gujaf-391	1	42	nigeria	nigeria	PROPN
gujaf-391	1	43	listed	list	VERB
gujaf-391	1	44	firms	firm	NOUN
gujaf-391	1	45	maarufah	maarufah	VERB
gujaf-391	1	46	abdulmalik	abdulmalik	PROPN
gujaf-391	1	47	mohammed	mohammed	PROPN
gujaf-391	1	48	,	,	PUNCT
gujaf-391	1	49	phd	phd	PROPN
gujaf-391	1	50	department	department	PROPN
gujaf-391	1	51	of	of	ADP
gujaf-391	1	52	accounting	accounting	PROPN
gujaf-391	1	53	,	,	PUNCT
gujaf-391	1	54	abu	abu	PROPN
gujaf-391	1	55	business	business	PROPN
gujaf-391	1	56	school	school	PROPN
gujaf-391	1	57	ahmadu	ahmadu	PROPN
gujaf-391	1	58	bello	bello	PROPN
gujaf-391	1	59	university	university	NOUN
gujaf-391	1	60	,	,	PUNCT
gujaf-391	1	61	zaria	zaria	PROPN
gujaf-391	1	62	maarufaharuna@gmail.com/	maarufaharuna@gmail.com/	PROPN
gujaf-391	1	63	+2348087101074	+2348087101074	PROPN
gujaf-391	1	64	samira	samira	PROPN
gujaf-391	1	65	mohammed	mohammed	PROPN
gujaf-391	1	66	adimoha	adimoha	PROPN
gujaf-391	1	67	,	,	PUNCT
gujaf-391	1	68	phd	phd	PROPN
gujaf-391	1	69	department	department	PROPN
gujaf-391	1	70	of	of	ADP
gujaf-391	1	71	business	business	PROPN
gujaf-391	1	72	administration	administration	PROPN
gujaf-391	1	73	,	,	PUNCT
gujaf-391	1	74	faculty	faculty	NOUN
gujaf-391	1	75	of	of	ADP
gujaf-391	1	76	management	management	NOUN
gujaf-391	1	77	sciences	sciences	PROPN
gujaf-391	1	78	,	,	PUNCT
gujaf-391	1	79	nile	nile	PROPN
gujaf-391	1	80	university	university	PROPN
gujaf-391	1	81	of	of	ADP
gujaf-391	1	82	nigeria	nigeria	PROPN
gujaf-391	1	83	samiraksz111@gmail.com/	samiraksz111@gmail.com/	PROPN
gujaf-391	1	84	+2348036567457	+2348036567457	NUM
gujaf-391	1	85	abdulkarim	abdulkarim	NOUN
gujaf-391	1	86	,	,	PUNCT
gujaf-391	1	87	musa	musa	PROPN
gujaf-391	1	88	mohammed	mohammed	PROPN
gujaf-391	1	89	,	,	PUNCT
gujaf-391	1	90	phd	phd	PROPN
gujaf-391	1	91	department	department	PROPN
gujaf-391	1	92	of	of	ADP
gujaf-391	1	93	local	local	ADJ
gujaf-391	1	94	government	government	NOUN
gujaf-391	1	95	and	and	CCONJ
gujaf-391	1	96	development	development	NOUN
gujaf-391	1	97	studies	study	NOUN
gujaf-391	1	98	,	,	PUNCT
gujaf-391	1	99	faculty	faculty	NOUN
gujaf-391	1	100	of	of	ADP
gujaf-391	1	101	administration	administration	NOUN
gujaf-391	1	102	,	,	PUNCT
gujaf-391	1	103	ahmadu	ahmadu	PROPN
gujaf-391	1	104	bello	bello	PROPN
gujaf-391	1	105	university	university	PROPN
gujaf-391	1	106	,	,	PUNCT
gujaf-391	1	107	zaria	zaria	PROPN
gujaf-391	1	108	mmbdulkarim@abu.edu.ng	mmbdulkarim@abu.edu.ng	PROPN
gujaf-391	1	109	mmusaq@gmail.com/	mmusaq@gmail.com/	PROPN
gujaf-391	1	110	+23407062021860	+23407062021860	X
gujaf-391	2	1	https://doi.org/10.57233/gujaf.v46i21.26	https://doi.org/10.57233/gujaf.v46i21.26	PROPN
gujaf-391	2	2	abstract	abstract	ADJ
gujaf-391	2	3	the	the	DET
gujaf-391	2	4	study	study	NOUN
gujaf-391	2	5	investigates	investigate	VERB
gujaf-391	2	6	the	the	DET
gujaf-391	2	7	effect	effect	NOUN
gujaf-391	2	8	of	of	ADP
gujaf-391	2	9	audit	audit	NOUN
gujaf-391	2	10	firm	firm	ADJ
gujaf-391	2	11	size	size	NOUN
gujaf-391	2	12	,	,	PUNCT
gujaf-391	2	13	tenure	tenure	NOUN
gujaf-391	2	14	,	,	PUNCT
gujaf-391	2	15	and	and	CCONJ
gujaf-391	2	16	committee	committee	NOUN
gujaf-391	2	17	size	size	NOUN
gujaf-391	2	18	on	on	ADP
gujaf-391	2	19	regulatory	regulatory	ADJ
gujaf-391	2	20	filing	filing	NOUN
gujaf-391	2	21	timeliness	timeliness	NOUN
gujaf-391	2	22	of	of	ADP
gujaf-391	2	23	nigeria	nigeria	PROPN
gujaf-391	2	24	listed	list	VERB
gujaf-391	2	25	firms	firm	NOUN
gujaf-391	2	26	.	.	PUNCT
gujaf-391	3	1	regulatory	regulatory	ADJ
gujaf-391	3	2	filing	filing	NOUN
gujaf-391	3	3	timeliness	timeliness	NOUN
gujaf-391	3	4	is	be	AUX
gujaf-391	3	5	represented	represent	VERB
gujaf-391	3	6	with	with	ADP
gujaf-391	3	7	‘	'	PUNCT
gujaf-391	3	8	the	the	DET
gujaf-391	3	9	difference	difference	NOUN
gujaf-391	3	10	between	between	ADP
gujaf-391	3	11	the	the	DET
gujaf-391	3	12	financial	financial	ADJ
gujaf-391	3	13	end	end	NOUN
gujaf-391	3	14	to	to	ADP
gujaf-391	3	15	the	the	DET
gujaf-391	3	16	date	date	NOUN
gujaf-391	3	17	in	in	ADP
gujaf-391	3	18	which	which	PRON
gujaf-391	3	19	the	the	DET
gujaf-391	3	20	auditor	auditor	NOUN
gujaf-391	3	21	signs	sign	VERB
gujaf-391	3	22	the	the	DET
gujaf-391	3	23	financial	financial	ADJ
gujaf-391	3	24	statements	statement	NOUN
gujaf-391	3	25	’	'	PUNCT
gujaf-391	3	26	while	while	SCONJ
gujaf-391	3	27	audit	audit	NOUN
gujaf-391	3	28	firm	firm	ADJ
gujaf-391	3	29	size	size	NOUN
gujaf-391	3	30	,	,	PUNCT
gujaf-391	3	31	tenure	tenure	NOUN
gujaf-391	3	32	,	,	PUNCT
gujaf-391	3	33	and	and	CCONJ
gujaf-391	3	34	committee	committee	NOUN
gujaf-391	3	35	size	size	NOUN
gujaf-391	3	36	are	be	AUX
gujaf-391	3	37	represented	represent	VERB
gujaf-391	3	38	with	with	ADP
gujaf-391	3	39	audit	audit	NOUN
gujaf-391	3	40	firm	firm	ADJ
gujaf-391	3	41	size	size	NOUN
gujaf-391	3	42	,	,	PUNCT
gujaf-391	3	43	audit	audit	NOUN
gujaf-391	3	44	tenure	tenure	NOUN
gujaf-391	3	45	and	and	CCONJ
gujaf-391	3	46	audit	audit	NOUN
gujaf-391	3	47	committee	committee	NOUN
gujaf-391	3	48	.	.	PUNCT
gujaf-391	4	1	using	use	VERB
gujaf-391	4	2	42	42	NUM
gujaf-391	4	3	firms	firm	NOUN
gujaf-391	4	4	-	-	PUNCT
gujaf-391	4	5	years	year	NOUN
gujaf-391	4	6	longitudinal	longitudinal	ADJ
gujaf-391	4	7	paneled	panel	VERB
gujaf-391	4	8	of	of	ADP
gujaf-391	4	9	420	420	NUM
gujaf-391	4	10	observations	observation	NOUN
gujaf-391	4	11	.	.	PUNCT
gujaf-391	5	1	ddescriptive	ddescriptive	ADJ
gujaf-391	5	2	and	and	CCONJ
gujaf-391	5	3	correlational	correlational	ADJ
gujaf-391	5	4	research	research	NOUN
gujaf-391	5	5	design	design	NOUN
gujaf-391	5	6	is	be	AUX
gujaf-391	5	7	used	use	VERB
gujaf-391	5	8	.	.	PUNCT
gujaf-391	6	1	based	base	VERB
gujaf-391	6	2	on	on	ADP
gujaf-391	6	3	the	the	DET
gujaf-391	6	4	data	datum	NOUN
gujaf-391	6	5	's	's	PART
gujaf-391	6	6	availability	availability	NOUN
gujaf-391	6	7	at	at	ADP
gujaf-391	6	8	the	the	DET
gujaf-391	6	9	time	time	NOUN
gujaf-391	6	10	of	of	ADP
gujaf-391	6	11	the	the	DET
gujaf-391	6	12	inquiry	inquiry	NOUN
gujaf-391	6	13	,	,	PUNCT
gujaf-391	6	14	the	the	DET
gujaf-391	6	15	study	study	NOUN
gujaf-391	6	16	used	use	VERB
gujaf-391	6	17	a	a	DET
gujaf-391	6	18	convenient	convenient	ADJ
gujaf-391	6	19	sampling	sampling	NOUN
gujaf-391	6	20	strategy	strategy	NOUN
gujaf-391	6	21	to	to	PART
gujaf-391	6	22	gather	gather	VERB
gujaf-391	6	23	secondary	secondary	ADJ
gujaf-391	6	24	data	datum	NOUN
gujaf-391	6	25	.	.	PUNCT
gujaf-391	7	1	these	these	DET
gujaf-391	7	2	data	datum	NOUN
gujaf-391	7	3	cover	cover	VERB
gujaf-391	7	4	the	the	DET
gujaf-391	7	5	years	year	NOUN
gujaf-391	7	6	2012	2012	NUM
gujaf-391	7	7	through	through	ADP
gujaf-391	7	8	2021	2021	NUM
gujaf-391	7	9	and	and	CCONJ
gujaf-391	7	10	were	be	AUX
gujaf-391	7	11	compiled	compile	VERB
gujaf-391	7	12	from	from	ADP
gujaf-391	7	13	the	the	DET
gujaf-391	7	14	annual	annual	ADJ
gujaf-391	7	15	financial	financial	ADJ
gujaf-391	7	16	reports	report	NOUN
gujaf-391	7	17	of	of	ADP
gujaf-391	7	18	these	these	DET
gujaf-391	7	19	selected	select	VERB
gujaf-391	7	20	companies	company	NOUN
gujaf-391	7	21	.	.	PUNCT
gujaf-391	8	1	descriptive	descriptive	ADJ
gujaf-391	8	2	statistics	statistic	NOUN
gujaf-391	8	3	and	and	CCONJ
gujaf-391	8	4	panel	panel	NOUN
gujaf-391	8	5	regression	regression	NOUN
gujaf-391	8	6	analysis	analysis	NOUN
gujaf-391	8	7	were	be	AUX
gujaf-391	8	8	used	use	VERB
gujaf-391	8	9	to	to	PART
gujaf-391	8	10	analyze	analyze	VERB
gujaf-391	8	11	the	the	DET
gujaf-391	8	12	data	datum	NOUN
gujaf-391	8	13	.	.	PUNCT
gujaf-391	9	1	the	the	DET
gujaf-391	9	2	analysis	analysis	NOUN
gujaf-391	9	3	findings	finding	NOUN
gujaf-391	9	4	shows	show	VERB
gujaf-391	9	5	that	that	SCONJ
gujaf-391	9	6	audit	audit	NOUN
gujaf-391	9	7	firm	firm	ADJ
gujaf-391	9	8	size	size	NOUN
gujaf-391	9	9	,	,	PUNCT
gujaf-391	9	10	audit	audit	NOUN
gujaf-391	9	11	tenure	tenure	NOUN
gujaf-391	9	12	and	and	CCONJ
gujaf-391	9	13	audit	audit	NOUN
gujaf-391	9	14	committee	committee	NOUN
gujaf-391	9	15	all	all	PRON
gujaf-391	9	16	has	have	VERB
gujaf-391	9	17	a	a	DET
gujaf-391	9	18	positive	positive	ADJ
gujaf-391	9	19	and	and	CCONJ
gujaf-391	9	20	statistically	statistically	ADV
gujaf-391	9	21	significant	significant	ADJ
gujaf-391	9	22	effect	effect	NOUN
gujaf-391	9	23	on	on	ADP
gujaf-391	9	24	the	the	DET
gujaf-391	9	25	regulatory	regulatory	ADJ
gujaf-391	9	26	filing	filing	NOUN
gujaf-391	9	27	timeliness	timeliness	NOUN
gujaf-391	9	28	of	of	ADP
gujaf-391	9	29	some	some	DET
gujaf-391	9	30	listed	list	VERB
gujaf-391	9	31	companies	company	NOUN
gujaf-391	9	32	in	in	ADP
gujaf-391	9	33	nigeria	nigeria	PROPN
gujaf-391	9	34	.	.	PUNCT
gujaf-391	10	1	according	accord	VERB
gujaf-391	10	2	to	to	ADP
gujaf-391	10	3	the	the	DET
gujaf-391	10	4	findings	finding	NOUN
gujaf-391	10	5	,	,	PUNCT
gujaf-391	10	6	managers	manager	NOUN
gujaf-391	10	7	should	should	AUX
gujaf-391	10	8	keep	keep	VERB
gujaf-391	10	9	in	in	ADP
gujaf-391	10	10	mind	mind	NOUN
gujaf-391	10	11	that	that	SCONJ
gujaf-391	10	12	larger	large	ADJ
gujaf-391	10	13	audit	audit	NOUN
gujaf-391	10	14	firms	firm	NOUN
gujaf-391	10	15	tend	tend	VERB
gujaf-391	10	16	to	to	PART
gujaf-391	10	17	have	have	VERB
gujaf-391	10	18	more	more	ADJ
gujaf-391	10	19	resources	resource	NOUN
gujaf-391	10	20	,	,	PUNCT
gujaf-391	10	21	expertise	expertise	NOUN
gujaf-391	10	22	and	and	CCONJ
gujaf-391	10	23	experience	experience	NOUN
gujaf-391	10	24	will	will	AUX
gujaf-391	10	25	contribute	contribute	VERB
gujaf-391	10	26	to	to	ADP
gujaf-391	10	27	efficient	efficient	ADJ
gujaf-391	10	28	and	and	CCONJ
gujaf-391	10	29	timely	timely	ADJ
gujaf-391	10	30	financial	financial	ADJ
gujaf-391	10	31	reporting	reporting	NOUN
gujaf-391	10	32	.	.	PUNCT
gujaf-391	11	1	similarly	similarly	ADV
gujaf-391	11	2	,	,	PUNCT
gujaf-391	11	3	longer	long	ADJ
gujaf-391	11	4	audit	audit	NOUN
gujaf-391	11	5	tenure	tenure	NOUN
gujaf-391	11	6	enhances	enhance	VERB
gujaf-391	11	7	familiarity	familiarity	NOUN
gujaf-391	11	8	,	,	PUNCT
gujaf-391	11	9	knowledge	knowledge	NOUN
gujaf-391	11	10	,	,	PUNCT
gujaf-391	11	11	and	and	CCONJ
gujaf-391	11	12	the	the	DET
gujaf-391	11	13	ability	ability	NOUN
gujaf-391	11	14	to	to	PART
gujaf-391	11	15	streamline	streamline	VERB
gujaf-391	11	16	the	the	DET
gujaf-391	11	17	audit	audit	NOUN
gujaf-391	11	18	process	process	NOUN
gujaf-391	11	19	,	,	PUNCT
gujaf-391	11	20	results	result	VERB
gujaf-391	11	21	to	to	ADP
gujaf-391	11	22	more	more	ADV
gujaf-391	11	23	timely	timely	ADJ
gujaf-391	11	24	reporting	reporting	NOUN
gujaf-391	11	25	and	and	CCONJ
gujaf-391	11	26	lastly	lastly	ADV
gujaf-391	11	27	the	the	DET
gujaf-391	11	28	committee	committee	NOUN
gujaf-391	11	29	should	should	AUX
gujaf-391	11	30	compose	compose	VERB
gujaf-391	11	31	of	of	ADP
gujaf-391	11	32	individuals	individual	NOUN
gujaf-391	11	33	with	with	ADP
gujaf-391	11	34	diverse	diverse	ADJ
gujaf-391	11	35	expertise	expertise	NOUN
gujaf-391	11	36	and	and	CCONJ
gujaf-391	11	37	knowledge	knowledge	NOUN
gujaf-391	11	38	which	which	PRON
gujaf-391	11	39	will	will	AUX
gujaf-391	11	40	enable	enable	VERB
gujaf-391	11	41	them	they	PRON
gujaf-391	11	42	with	with	ADP
gujaf-391	11	43	the	the	DET
gujaf-391	11	44	necessary	necessary	ADJ
gujaf-391	11	45	resources	resource	NOUN
gujaf-391	11	46	and	and	CCONJ
gujaf-391	11	47	support	support	NOUN
gujaf-391	11	48	to	to	PART
gujaf-391	11	49	fulfill	fulfill	VERB
gujaf-391	11	50	their	their	PRON
gujaf-391	11	51	responsibilities	responsibility	NOUN
gujaf-391	11	52	effectively	effectively	ADV
gujaf-391	11	53	.	.	PUNCT
gujaf-391	12	1	keywords	keyword	NOUN
gujaf-391	12	2	:	:	PUNCT
gujaf-391	12	3	audit	audit	NOUN
gujaf-391	12	4	firm	firm	ADJ
gujaf-391	12	5	size	size	NOUN
gujaf-391	12	6	,	,	PUNCT
gujaf-391	12	7	tenure	tenure	NOUN
gujaf-391	12	8	,	,	PUNCT
gujaf-391	12	9	and	and	CCONJ
gujaf-391	12	10	committee	committee	NOUN
gujaf-391	12	11	size	size	NOUN
gujaf-391	12	12	,	,	PUNCT
gujaf-391	12	13	regulatory	regulatory	ADJ
gujaf-391	12	14	filing	filing	NOUN
gujaf-391	12	15	timeliness	timeliness	NOUN
gujaf-391	12	16	gusau	gusau	ADJ
gujaf-391	12	17	journal	journal	NOUN
gujaf-391	12	18	of	of	ADP
gujaf-391	12	19	accounting	accounting	NOUN
gujaf-391	12	20	and	and	CCONJ
gujaf-391	12	21	finance	finance	NOUN
gujaf-391	12	22	,	,	PUNCT
gujaf-391	12	23	vol.6	vol.6	PROPN
gujaf-391	12	24	,	,	PUNCT
gujaf-391	12	25	issue	issue	NOUN
gujaf-391	12	26	1	1	NUM
gujaf-391	12	27	,	,	PUNCT
gujaf-391	12	28	april	april	PROPN
gujaf-391	12	29	,	,	PUNCT
gujaf-391	12	30	2025	2025	NUM
gujaf-391	12	31	382	382	NUM
gujaf-391	12	32	1.0	1.0	NUM
gujaf-391	12	33	introduction	introduction	NOUN
gujaf-391	12	34	regulatory	regulatory	ADJ
gujaf-391	12	35	filing	filing	NOUN
gujaf-391	12	36	timeliness	timeliness	NOUN
gujaf-391	12	37	,	,	PUNCT
gujaf-391	12	38	within	within	ADP
gujaf-391	12	39	the	the	DET
gujaf-391	12	40	realm	realm	NOUN
gujaf-391	12	41	of	of	ADP
gujaf-391	12	42	accounting	accounting	NOUN
gujaf-391	12	43	,	,	PUNCT
gujaf-391	12	44	pertains	pertain	VERB
gujaf-391	12	45	to	to	ADP
gujaf-391	12	46	the	the	DET
gujaf-391	12	47	speed	speed	NOUN
gujaf-391	12	48	at	at	ADP
gujaf-391	12	49	which	which	PRON
gujaf-391	12	50	financial	financial	ADJ
gujaf-391	12	51	information	information	NOUN
gujaf-391	12	52	is	be	AUX
gujaf-391	12	53	disclosed	disclose	VERB
gujaf-391	12	54	.	.	PUNCT
gujaf-391	13	1	it	it	PRON
gujaf-391	13	2	is	be	AUX
gujaf-391	13	3	a	a	DET
gujaf-391	13	4	significant	significant	ADJ
gujaf-391	13	5	qualitative	qualitative	ADJ
gujaf-391	13	6	factor	factor	NOUN
gujaf-391	13	7	that	that	PRON
gujaf-391	13	8	impacts	impact	VERB
gujaf-391	13	9	the	the	DET
gujaf-391	13	10	effectiveness	effectiveness	NOUN
gujaf-391	13	11	of	of	ADP
gujaf-391	13	12	financial	financial	ADJ
gujaf-391	13	13	accounting	accounting	NOUN
gujaf-391	13	14	.	.	PUNCT
gujaf-391	14	1	even	even	ADV
gujaf-391	14	2	if	if	SCONJ
gujaf-391	14	3	the	the	DET
gujaf-391	14	4	financial	financial	ADJ
gujaf-391	14	5	statements	statement	NOUN
gujaf-391	14	6	contain	contain	VERB
gujaf-391	14	7	high	high	ADJ
gujaf-391	14	8	-	-	PUNCT
gujaf-391	14	9	quality	quality	NOUN
gujaf-391	14	10	information	information	NOUN
gujaf-391	14	11	,	,	PUNCT
gujaf-391	14	12	their	their	PRON
gujaf-391	14	13	relevance	relevance	NOUN
gujaf-391	14	14	for	for	ADP
gujaf-391	14	15	stakeholders	stakeholder	NOUN
gujaf-391	14	16	'	'	PART
gujaf-391	14	17	decision	decision	NOUN
gujaf-391	14	18	-	-	PUNCT
gujaf-391	14	19	making	making	NOUN
gujaf-391	14	20	diminishes	diminish	VERB
gujaf-391	14	21	if	if	SCONJ
gujaf-391	14	22	not	not	PART
gujaf-391	14	23	delivered	deliver	VERB
gujaf-391	14	24	in	in	ADP
gujaf-391	14	25	a	a	DET
gujaf-391	14	26	timely	timely	ADJ
gujaf-391	14	27	manner	manner	NOUN
gujaf-391	14	28	(	(	PUNCT
gujaf-391	14	29	iasb	iasb	NOUN
gujaf-391	14	30	,	,	PUNCT
gujaf-391	14	31	2018	2018	NUM
gujaf-391	14	32	)	)	PUNCT
gujaf-391	14	33	.	.	PUNCT
gujaf-391	15	1	generating	generate	VERB
gujaf-391	15	2	valuable	valuable	ADJ
gujaf-391	15	3	financial	financial	ADJ
gujaf-391	15	4	information	information	NOUN
gujaf-391	15	5	holds	hold	VERB
gujaf-391	15	6	societal	societal	ADJ
gujaf-391	15	7	significance	significance	NOUN
gujaf-391	15	8	as	as	SCONJ
gujaf-391	15	9	it	it	PRON
gujaf-391	15	10	affects	affect	VERB
gujaf-391	15	11	the	the	DET
gujaf-391	15	12	efficiency	efficiency	NOUN
gujaf-391	15	13	of	of	ADP
gujaf-391	15	14	capital	capital	NOUN
gujaf-391	15	15	markets	market	NOUN
gujaf-391	15	16	and	and	CCONJ
gujaf-391	15	17	the	the	DET
gujaf-391	15	18	allocation	allocation	NOUN
gujaf-391	15	19	of	of	ADP
gujaf-391	15	20	resources	resource	NOUN
gujaf-391	15	21	are	be	AUX
gujaf-391	15	22	consequently	consequently	ADV
gujaf-391	15	23	influencing	influence	VERB
gujaf-391	15	24	the	the	DET
gujaf-391	15	25	potential	potential	NOUN
gujaf-391	15	26	for	for	ADP
gujaf-391	15	27	economic	economic	ADJ
gujaf-391	15	28	growth	growth	NOUN
gujaf-391	15	29	.	.	PUNCT
gujaf-391	16	1	the	the	DET
gujaf-391	16	2	timeliness	timeliness	NOUN
gujaf-391	16	3	of	of	ADP
gujaf-391	16	4	financial	financial	ADJ
gujaf-391	16	5	reporting	reporting	NOUN
gujaf-391	16	6	is	be	AUX
gujaf-391	16	7	a	a	DET
gujaf-391	16	8	crucial	crucial	ADJ
gujaf-391	16	9	qualitative	qualitative	ADJ
gujaf-391	16	10	characteristic	characteristic	NOUN
gujaf-391	16	11	that	that	PRON
gujaf-391	16	12	determines	determine	VERB
gujaf-391	16	13	the	the	DET
gujaf-391	16	14	relevance	relevance	NOUN
gujaf-391	16	15	of	of	ADP
gujaf-391	16	16	information	information	NOUN
gujaf-391	16	17	presented	present	VERB
gujaf-391	16	18	in	in	ADP
gujaf-391	16	19	financial	financial	ADJ
gujaf-391	16	20	reports	report	NOUN
gujaf-391	16	21	.	.	PUNCT
gujaf-391	17	1	as	as	SCONJ
gujaf-391	17	2	time	time	NOUN
gujaf-391	17	3	passes	pass	VERB
gujaf-391	17	4	,	,	PUNCT
gujaf-391	17	5	the	the	DET
gujaf-391	17	6	information	information	NOUN
gujaf-391	17	7	becomes	become	VERB
gujaf-391	17	8	less	less	ADV
gujaf-391	17	9	relevant	relevant	ADJ
gujaf-391	17	10	for	for	ADP
gujaf-391	17	11	decisionmaking	decisionmake	VERB
gujaf-391	17	12	(	(	PUNCT
gujaf-391	17	13	efobi	efobi	NOUN
gujaf-391	17	14	&	&	CCONJ
gujaf-391	17	15	okougbo	okougbo	ADJ
gujaf-391	17	16	,	,	PUNCT
gujaf-391	17	17	2015	2015	NUM
gujaf-391	17	18	)	)	PUNCT
gujaf-391	17	19	.	.	PUNCT
gujaf-391	18	1	this	this	PRON
gujaf-391	18	2	implies	imply	VERB
gujaf-391	18	3	that	that	SCONJ
gujaf-391	18	4	for	for	SCONJ
gujaf-391	18	5	a	a	DET
gujaf-391	18	6	financial	financial	ADJ
gujaf-391	18	7	report	report	NOUN
gujaf-391	18	8	to	to	PART
gujaf-391	18	9	be	be	AUX
gujaf-391	18	10	very	very	ADV
gujaf-391	18	11	relevant	relevant	ADJ
gujaf-391	18	12	and	and	CCONJ
gujaf-391	18	13	useful	useful	ADJ
gujaf-391	18	14	,	,	PUNCT
gujaf-391	18	15	its	its	PRON
gujaf-391	18	16	timeliness	timeliness	NOUN
gujaf-391	18	17	is	be	AUX
gujaf-391	18	18	very	very	ADV
gujaf-391	18	19	critical	critical	ADJ
gujaf-391	18	20	.	.	PUNCT
gujaf-391	19	1	financial	financial	ADJ
gujaf-391	19	2	reports	report	NOUN
gujaf-391	19	3	serve	serve	VERB
gujaf-391	19	4	as	as	ADP
gujaf-391	19	5	the	the	DET
gujaf-391	19	6	primary	primary	ADJ
gujaf-391	19	7	means	mean	NOUN
gujaf-391	19	8	for	for	ADP
gujaf-391	19	9	investors	investor	NOUN
gujaf-391	19	10	and	and	CCONJ
gujaf-391	19	11	other	other	ADJ
gujaf-391	19	12	market	market	NOUN
gujaf-391	19	13	participants	participant	NOUN
gujaf-391	19	14	to	to	PART
gujaf-391	19	15	assess	assess	VERB
gujaf-391	19	16	a	a	DET
gujaf-391	19	17	firm	firm	NOUN
gujaf-391	19	18	's	's	PART
gujaf-391	19	19	activities	activity	NOUN
gujaf-391	19	20	before	before	ADP
gujaf-391	19	21	making	make	VERB
gujaf-391	19	22	investment	investment	NOUN
gujaf-391	19	23	decisions	decision	NOUN
gujaf-391	19	24	(	(	PUNCT
gujaf-391	19	25	li	li	PROPN
gujaf-391	19	26	,	,	PUNCT
gujaf-391	19	27	zhang	zhang	PROPN
gujaf-391	19	28	&	&	CCONJ
gujaf-391	19	29	wang	wang	PROPN
gujaf-391	19	30	,	,	PUNCT
gujaf-391	19	31	2014	2014	NUM
gujaf-391	19	32	)	)	PUNCT
gujaf-391	19	33	.	.	PUNCT
gujaf-391	20	1	therefore	therefore	ADV
gujaf-391	20	2	,	,	PUNCT
gujaf-391	20	3	financial	financial	ADJ
gujaf-391	20	4	reports	report	NOUN
gujaf-391	20	5	must	must	AUX
gujaf-391	20	6	be	be	AUX
gujaf-391	20	7	released	release	VERB
gujaf-391	20	8	in	in	ADP
gujaf-391	20	9	a	a	DET
gujaf-391	20	10	timely	timely	ADJ
gujaf-391	20	11	manner	manner	NOUN
gujaf-391	20	12	.	.	PUNCT
gujaf-391	21	1	in	in	ADP
gujaf-391	21	2	a	a	DET
gujaf-391	21	3	developing	develop	VERB
gujaf-391	21	4	economy	economy	NOUN
gujaf-391	21	5	like	like	ADP
gujaf-391	21	6	nigeria	nigeria	PROPN
gujaf-391	21	7	,	,	PUNCT
gujaf-391	21	8	the	the	DET
gujaf-391	21	9	timely	timely	ADJ
gujaf-391	21	10	release	release	NOUN
gujaf-391	21	11	of	of	ADP
gujaf-391	21	12	audited	audit	VERB
gujaf-391	21	13	financial	financial	ADJ
gujaf-391	21	14	reports	report	NOUN
gujaf-391	21	15	is	be	AUX
gujaf-391	21	16	crucial	crucial	ADJ
gujaf-391	21	17	for	for	ADP
gujaf-391	21	18	making	make	VERB
gujaf-391	21	19	informed	informed	ADJ
gujaf-391	21	20	investment	investment	NOUN
gujaf-391	21	21	decisions	decision	NOUN
gujaf-391	21	22	(	(	PUNCT
gujaf-391	21	23	al	al	PROPN
gujaf-391	21	24	-	-	PUNCT
gujaf-391	21	25	muzaiqer	muzaiqer	PROPN
gujaf-391	21	26	,	,	PUNCT
gujaf-391	21	27	al	al	PROPN
gujaf-391	21	28	dehayyat	dehayyat	PROPN
gujaf-391	21	29	&	&	CCONJ
gujaf-391	21	30	al	al	PROPN
gujaf-391	21	31	-	-	PROPN
gujaf-391	21	32	taani,2016	taani,2016	PROPN
gujaf-391	21	33	)	)	PUNCT
gujaf-391	21	34	.	.	PUNCT
gujaf-391	22	1	this	this	DET
gujaf-391	22	2	delay	delay	NOUN
gujaf-391	22	3	hinders	hinder	VERB
gujaf-391	22	4	shareholders	shareholder	NOUN
gujaf-391	22	5	and	and	CCONJ
gujaf-391	22	6	stakeholders	stakeholder	NOUN
gujaf-391	22	7	from	from	ADP
gujaf-391	22	8	evaluating	evaluate	VERB
gujaf-391	22	9	a	a	DET
gujaf-391	22	10	firm	firm	NOUN
gujaf-391	22	11	's	's	PART
gujaf-391	22	12	past	past	ADJ
gujaf-391	22	13	performance	performance	NOUN
gujaf-391	22	14	,	,	PUNCT
gujaf-391	22	15	while	while	SCONJ
gujaf-391	22	16	potential	potential	ADJ
gujaf-391	22	17	investors	investor	NOUN
gujaf-391	22	18	face	face	VERB
gujaf-391	22	19	uncertainty	uncertainty	NOUN
gujaf-391	22	20	in	in	ADP
gujaf-391	22	21	their	their	PRON
gujaf-391	22	22	decision	decision	NOUN
gujaf-391	22	23	-	-	PUNCT
gujaf-391	22	24	making	make	VERB
gujaf-391	22	25	process	process	NOUN
gujaf-391	22	26	(	(	PUNCT
gujaf-391	22	27	komolafe	komolafe	NOUN
gujaf-391	22	28	,	,	PUNCT
gujaf-391	22	29	2016	2016	NUM
gujaf-391	22	30	;	;	PUNCT
gujaf-391	22	31	gbadeyanka	gbadeyanka	NOUN
gujaf-391	22	32	,	,	PUNCT
gujaf-391	22	33	2018	2018	NUM
gujaf-391	22	34	)	)	PUNCT
gujaf-391	22	35	.	.	PUNCT
gujaf-391	23	1	the	the	DET
gujaf-391	23	2	securities	securities	PROPN
gujaf-391	23	3	and	and	CCONJ
gujaf-391	23	4	exchange	exchange	PROPN
gujaf-391	23	5	commission	commission	PROPN
gujaf-391	23	6	(	(	PUNCT
gujaf-391	23	7	sec	sec	PROPN
gujaf-391	23	8	)	)	PUNCT
gujaf-391	23	9	,	,	PUNCT
gujaf-391	23	10	which	which	PRON
gujaf-391	23	11	is	be	AUX
gujaf-391	23	12	the	the	DET
gujaf-391	23	13	regulator	regulator	NOUN
gujaf-391	23	14	of	of	ADP
gujaf-391	23	15	the	the	DET
gujaf-391	23	16	nigerian	nigerian	ADJ
gujaf-391	23	17	stock	stock	NOUN
gujaf-391	23	18	market	market	NOUN
gujaf-391	23	19	,	,	PUNCT
gujaf-391	23	20	has	have	AUX
gujaf-391	23	21	established	establish	VERB
gujaf-391	23	22	a	a	DET
gujaf-391	23	23	deadline	deadline	NOUN
gujaf-391	23	24	of	of	ADP
gujaf-391	23	25	march	march	PROPN
gujaf-391	23	26	31	31	NUM
gujaf-391	23	27	for	for	SCONJ
gujaf-391	23	28	listed	list	VERB
gujaf-391	23	29	firms	firm	NOUN
gujaf-391	23	30	to	to	PART
gujaf-391	23	31	submit	submit	VERB
gujaf-391	23	32	their	their	PRON
gujaf-391	23	33	audited	audit	VERB
gujaf-391	23	34	financial	financial	ADJ
gujaf-391	23	35	reports	report	NOUN
gujaf-391	23	36	for	for	ADP
gujaf-391	23	37	the	the	DET
gujaf-391	23	38	previous	previous	ADJ
gujaf-391	23	39	year	year	NOUN
gujaf-391	23	40	ending	end	VERB
gujaf-391	23	41	on	on	ADP
gujaf-391	23	42	december	december	PROPN
gujaf-391	23	43	31	31	NUM
gujaf-391	23	44	.	.	PUNCT
gujaf-391	24	1	additionally	additionally	ADV
gujaf-391	24	2	,	,	PUNCT
gujaf-391	24	3	the	the	DET
gujaf-391	24	4	companies	company	NOUN
gujaf-391	24	5	and	and	CCONJ
gujaf-391	24	6	allied	ally	VERB
gujaf-391	24	7	matters	matter	NOUN
gujaf-391	24	8	act	act	VERB
gujaf-391	24	9	(	(	PUNCT
gujaf-391	24	10	cama	cama	NOUN
gujaf-391	24	11	)	)	PUNCT
gujaf-391	24	12	of	of	ADP
gujaf-391	24	13	1990	1990	NUM
gujaf-391	24	14	has	have	AUX
gujaf-391	24	15	amended	amend	VERB
gujaf-391	24	16	and	and	CCONJ
gujaf-391	24	17	mandates	mandate	NOUN
gujaf-391	24	18	that	that	PRON
gujaf-391	24	19	all	all	DET
gujaf-391	24	20	listed	list	VERB
gujaf-391	24	21	firms	firm	NOUN
gujaf-391	24	22	should	should	AUX
gujaf-391	24	23	have	have	VERB
gujaf-391	24	24	their	their	PRON
gujaf-391	24	25	audited	audit	VERB
gujaf-391	24	26	financial	financial	ADJ
gujaf-391	24	27	reports	report	NOUN
gujaf-391	24	28	ready	ready	ADJ
gujaf-391	24	29	for	for	ADP
gujaf-391	24	30	users	user	NOUN
gujaf-391	24	31	within	within	ADP
gujaf-391	24	32	three	three	NUM
gujaf-391	24	33	months	month	NOUN
gujaf-391	24	34	after	after	ADP
gujaf-391	24	35	the	the	DET
gujaf-391	24	36	end	end	NOUN
gujaf-391	24	37	of	of	ADP
gujaf-391	24	38	their	their	PRON
gujaf-391	24	39	financial	financial	ADJ
gujaf-391	24	40	year	year	NOUN
gujaf-391	24	41	.	.	PUNCT
gujaf-391	25	1	the	the	DET
gujaf-391	25	2	central	central	ADJ
gujaf-391	25	3	bank	bank	PROPN
gujaf-391	25	4	of	of	ADP
gujaf-391	25	5	nigeria	nigeria	PROPN
gujaf-391	25	6	(	(	PUNCT
gujaf-391	25	7	cbn	cbn	PROPN
gujaf-391	25	8	)	)	PUNCT
gujaf-391	25	9	has	have	AUX
gujaf-391	25	10	even	even	ADV
gujaf-391	25	11	issued	issue	VERB
gujaf-391	25	12	threats	threat	NOUN
gujaf-391	25	13	about	about	ADP
gujaf-391	25	14	removing	remove	VERB
gujaf-391	25	15	the	the	DET
gujaf-391	25	16	chairmen	chairman	NOUN
gujaf-391	25	17	and	and	CCONJ
gujaf-391	25	18	chief	chief	ADJ
gujaf-391	25	19	executives	executive	NOUN
gujaf-391	25	20	of	of	ADP
gujaf-391	25	21	most	most	ADJ
gujaf-391	25	22	financial	financial	ADJ
gujaf-391	25	23	firms	firm	NOUN
gujaf-391	25	24	that	that	PRON
gujaf-391	25	25	fail	fail	VERB
gujaf-391	25	26	to	to	PART
gujaf-391	25	27	publish	publish	VERB
gujaf-391	25	28	their	their	PRON
gujaf-391	25	29	accounts	account	NOUN
gujaf-391	25	30	within	within	ADP
gujaf-391	25	31	the	the	DET
gujaf-391	25	32	specified	specified	ADJ
gujaf-391	25	33	timeframe	timeframe	NOUN
gujaf-391	25	34	(	(	PUNCT
gujaf-391	25	35	komolafe	komolafe	PROPN
gujaf-391	25	36	,	,	PUNCT
gujaf-391	25	37	2016	2016	NUM
gujaf-391	25	38	;	;	PUNCT
gujaf-391	25	39	gbadeyanka	gbadeyanka	NOUN
gujaf-391	25	40	,	,	PUNCT
gujaf-391	25	41	2018	2018	NUM
gujaf-391	25	42	)	)	PUNCT
gujaf-391	25	43	.	.	PUNCT
gujaf-391	26	1	these	these	DET
gujaf-391	26	2	delays	delay	NOUN
gujaf-391	26	3	result	result	VERB
gujaf-391	26	4	in	in	ADP
gujaf-391	26	5	regulatory	regulatory	ADJ
gujaf-391	26	6	sanctions	sanction	NOUN
gujaf-391	26	7	such	such	ADJ
gujaf-391	26	8	as	as	ADP
gujaf-391	26	9	penalties	penalty	NOUN
gujaf-391	26	10	,	,	PUNCT
gujaf-391	26	11	fines	fine	NOUN
gujaf-391	26	12	,	,	PUNCT
gujaf-391	26	13	and	and	CCONJ
gujaf-391	26	14	delisting	delist	VERB
gujaf-391	26	15	and	and	CCONJ
gujaf-391	26	16	send	send	VERB
gujaf-391	26	17	negative	negative	ADJ
gujaf-391	26	18	signals	signal	NOUN
gujaf-391	26	19	to	to	ADP
gujaf-391	26	20	both	both	CCONJ
gujaf-391	26	21	local	local	ADJ
gujaf-391	26	22	and	and	CCONJ
gujaf-391	26	23	foreign	foreign	ADJ
gujaf-391	26	24	investors	investor	NOUN
gujaf-391	26	25	(	(	PUNCT
gujaf-391	26	26	salako	salako	NOUN
gujaf-391	26	27	,	,	PUNCT
gujaf-391	26	28	2018	2018	NUM
gujaf-391	26	29	)	)	PUNCT
gujaf-391	26	30	.	.	PUNCT
gujaf-391	27	1	though	though	ADV
gujaf-391	27	2	,	,	PUNCT
gujaf-391	27	3	despite	despite	SCONJ
gujaf-391	27	4	the	the	DET
gujaf-391	27	5	presence	presence	NOUN
gujaf-391	27	6	of	of	ADP
gujaf-391	27	7	a	a	DET
gujaf-391	27	8	robust	robust	ADJ
gujaf-391	27	9	regulatory	regulatory	ADJ
gujaf-391	27	10	framework	framework	NOUN
gujaf-391	27	11	and	and	CCONJ
gujaf-391	27	12	corporate	corporate	ADJ
gujaf-391	27	13	governance	governance	NOUN
gujaf-391	27	14	code	code	NOUN
gujaf-391	27	15	,	,	PUNCT
gujaf-391	27	16	some	some	PRON
gujaf-391	27	17	of	of	ADP
gujaf-391	27	18	the	the	DET
gujaf-391	27	19	firms	firm	NOUN
gujaf-391	27	20	in	in	ADP
gujaf-391	27	21	nigeria	nigeria	PROPN
gujaf-391	27	22	continue	continue	VERB
gujaf-391	27	23	to	to	PART
gujaf-391	27	24	face	face	VERB
gujaf-391	27	25	challenges	challenge	NOUN
gujaf-391	27	26	of	of	ADP
gujaf-391	27	27	delay	delay	NOUN
gujaf-391	27	28	in	in	ADP
gujaf-391	27	29	submitting	submit	VERB
gujaf-391	27	30	audited	audit	VERB
gujaf-391	27	31	financial	financial	ADJ
gujaf-391	27	32	statements	statement	NOUN
gujaf-391	27	33	(	(	PUNCT
gujaf-391	27	34	terkende	terkende	NOUN
gujaf-391	27	35	&	&	CCONJ
gujaf-391	27	36	karim	karim	PROPN
gujaf-391	27	37	,	,	PUNCT
gujaf-391	27	38	2022	2022	NUM
gujaf-391	27	39	)	)	PUNCT
gujaf-391	27	40	.	.	PUNCT
gujaf-391	28	1	it	it	PRON
gujaf-391	28	2	has	have	AUX
gujaf-391	28	3	been	be	AUX
gujaf-391	28	4	observed	observe	VERB
gujaf-391	28	5	that	that	SCONJ
gujaf-391	28	6	many	many	ADJ
gujaf-391	28	7	firms	firm	NOUN
gujaf-391	28	8	consistently	consistently	ADV
gujaf-391	28	9	exceed	exceed	VERB
gujaf-391	28	10	these	these	DET
gujaf-391	28	11	timeframes	timeframe	NOUN
gujaf-391	28	12	for	for	ADP
gujaf-391	28	13	presenting	present	VERB
gujaf-391	28	14	their	their	PRON
gujaf-391	28	15	financial	financial	ADJ
gujaf-391	28	16	reports	report	NOUN
gujaf-391	28	17	(	(	PUNCT
gujaf-391	28	18	azubike	azubike	PROPN
gujaf-391	28	19	&	&	CCONJ
gujaf-391	28	20	aggreh	aggreh	NOUN
gujaf-391	28	21	,	,	PUNCT
gujaf-391	28	22	2014	2014	NUM
gujaf-391	28	23	)	)	PUNCT
gujaf-391	28	24	.	.	PUNCT
gujaf-391	29	1	some	some	DET
gujaf-391	29	2	businesses	business	NOUN
gujaf-391	29	3	struggle	struggle	VERB
gujaf-391	29	4	to	to	PART
gujaf-391	29	5	meet	meet	VERB
gujaf-391	29	6	these	these	DET
gujaf-391	29	7	deadlines	deadline	NOUN
gujaf-391	29	8	,	,	PUNCT
gujaf-391	29	9	resulting	result	VERB
gujaf-391	29	10	in	in	ADP
gujaf-391	29	11	non	non	ADJ
gujaf-391	29	12	-	-	ADJ
gujaf-391	29	13	compliance	compliance	NOUN
gujaf-391	29	14	and	and	CCONJ
gujaf-391	29	15	sanctions	sanction	NOUN
gujaf-391	29	16	imposed	impose	VERB
gujaf-391	29	17	by	by	ADP
gujaf-391	29	18	the	the	DET
gujaf-391	29	19	nse	nse	NOUN
gujaf-391	29	20	.	.	PUNCT
gujaf-391	30	1	for	for	ADP
gujaf-391	30	2	instance	instance	NOUN
gujaf-391	30	3	,	,	PUNCT
gujaf-391	30	4	penalties	penalty	NOUN
gujaf-391	30	5	totalling	total	VERB
gujaf-391	30	6	n64.9	n64.9	PROPN
gujaf-391	30	7	million	million	NUM
gujaf-391	30	8	,	,	PUNCT
gujaf-391	30	9	n26.3	n26.3	PROPN
gujaf-391	30	10	million	million	NUM
gujaf-391	30	11	,	,	PUNCT
gujaf-391	30	12	n10.5	n10.5	NUM
gujaf-391	30	13	million	million	NUM
gujaf-391	30	14	,	,	PUNCT
gujaf-391	30	15	and	and	CCONJ
gujaf-391	30	16	n148.3	n148.3	PRON
gujaf-391	30	17	million	million	NUM
gujaf-391	30	18	were	be	AUX
gujaf-391	30	19	imposed	impose	VERB
gujaf-391	30	20	on	on	ADP
gujaf-391	30	21	companies	company	NOUN
gujaf-391	30	22	for	for	ADP
gujaf-391	30	23	late	late	ADJ
gujaf-391	30	24	filing	filing	NOUN
gujaf-391	30	25	of	of	ADP
gujaf-391	30	26	audited	audit	VERB
gujaf-391	30	27	reports	report	NOUN
gujaf-391	30	28	in	in	ADP
gujaf-391	30	29	2013	2013	NUM
gujaf-391	30	30	,	,	PUNCT
gujaf-391	30	31	2014	2014	NUM
gujaf-391	30	32	,	,	PUNCT
gujaf-391	30	33	2015	2015	NUM
gujaf-391	30	34	,	,	PUNCT
gujaf-391	30	35	and	and	CCONJ
gujaf-391	30	36	2017	2017	NUM
gujaf-391	30	37	,	,	PUNCT
gujaf-391	30	38	respectively	respectively	ADV
gujaf-391	30	39	(	(	PUNCT
gujaf-391	30	40	sec	sec	PROPN
gujaf-391	30	41	compliance	compliance	NOUN
gujaf-391	30	42	reports	report	VERB
gujaf-391	30	43	2013	2013	NUM
gujaf-391	30	44	;	;	PUNCT
gujaf-391	30	45	2014	2014	NUM
gujaf-391	30	46	;	;	PUNCT
gujaf-391	30	47	2015	2015	NUM
gujaf-391	30	48	;	;	PUNCT
gujaf-391	30	49	2017	2017	NUM
gujaf-391	30	50	)	)	PUNCT
gujaf-391	30	51	.	.	PUNCT
gujaf-391	31	1	in	in	ADP
gujaf-391	31	2	2018	2018	NUM
gujaf-391	31	3	,	,	PUNCT
gujaf-391	31	4	the	the	DET
gujaf-391	31	5	nse	nse	NOUN
gujaf-391	31	6	further	far	ADV
gujaf-391	31	7	penalized	penalize	VERB
gujaf-391	31	8	38	38	NUM
gujaf-391	31	9	companies	company	NOUN
gujaf-391	31	10	with	with	ADP
gujaf-391	31	11	n429.5	n429.5	PROPN
gujaf-391	31	12	million	million	NUM
gujaf-391	31	13	for	for	ADP
gujaf-391	31	14	failing	fail	VERB
gujaf-391	31	15	to	to	PART
gujaf-391	31	16	file	file	VERB
gujaf-391	31	17	their	their	PRON
gujaf-391	31	18	annual	annual	ADJ
gujaf-391	31	19	reports	report	NOUN
gujaf-391	31	20	,	,	PUNCT
gujaf-391	31	21	impacting	impact	VERB
gujaf-391	31	22	their	their	PRON
gujaf-391	31	23	ability	ability	NOUN
gujaf-391	31	24	to	to	PART
gujaf-391	31	25	distribute	distribute	VERB
gujaf-391	31	26	dividends	dividend	NOUN
gujaf-391	31	27	or	or	CCONJ
gujaf-391	31	28	bonuses	bonus	NOUN
gujaf-391	31	29	to	to	ADP
gujaf-391	31	30	shareholders	shareholder	NOUN
gujaf-391	31	31	(	(	PUNCT
gujaf-391	31	32	asiriuwa	asiriuwa	ADJ
gujaf-391	31	33	,	,	PUNCT
gujaf-391	31	34	adeyemi	adeyemi	ADV
gujaf-391	31	35	&	&	CCONJ
gujaf-391	31	36	uwuigbe	uwuigbe	NOUN
gujaf-391	31	37	,	,	PUNCT
gujaf-391	31	38	2021	2021	NUM
gujaf-391	31	39	)	)	PUNCT
gujaf-391	31	40	.	.	PUNCT
gujaf-391	32	1	as	as	SCONJ
gujaf-391	32	2	nigerian	nigerian	ADJ
gujaf-391	32	3	corporate	corporate	ADJ
gujaf-391	32	4	entities	entity	NOUN
gujaf-391	32	5	engage	engage	VERB
gujaf-391	32	6	more	more	ADV
gujaf-391	32	7	with	with	ADP
gujaf-391	32	8	global	global	ADJ
gujaf-391	32	9	financial	financial	ADJ
gujaf-391	32	10	markets	market	NOUN
gujaf-391	32	11	,	,	PUNCT
gujaf-391	32	12	the	the	DET
gujaf-391	32	13	demand	demand	NOUN
gujaf-391	32	14	for	for	ADP
gujaf-391	32	15	highquality	highquality	NOUN
gujaf-391	32	16	and	and	CCONJ
gujaf-391	32	17	timely	timely	ADJ
gujaf-391	32	18	accounting	accounting	NOUN
gujaf-391	32	19	reporting	reporting	NOUN
gujaf-391	32	20	rises	rise	NOUN
gujaf-391	32	21	,	,	PUNCT
gujaf-391	32	22	necessitating	necessitate	VERB
gujaf-391	32	23	compliance	compliance	NOUN
gujaf-391	32	24	with	with	ADP
gujaf-391	32	25	foreign	foreign	ADJ
gujaf-391	32	26	investor	investor	NOUN
gujaf-391	32	27	disclosure	disclosure	NOUN
gujaf-391	32	28	regulations	regulation	NOUN
gujaf-391	32	29	(	(	PUNCT
gujaf-391	32	30	bakare	bakare	PROPN
gujaf-391	32	31	,	,	PUNCT
gujaf-391	32	32	alabi	alabi	NOUN
gujaf-391	32	33	,	,	PUNCT
gujaf-391	32	34	adegbite	adegbite	ADJ
gujaf-391	32	35	and	and	CCONJ
gujaf-391	32	36	ogundipe	ogundipe	NOUN
gujaf-391	32	37	,	,	PUNCT
gujaf-391	32	38	2018	2018	NUM
gujaf-391	32	39	)	)	PUNCT
gujaf-391	32	40	stakeholders	stakeholder	NOUN
gujaf-391	32	41	,	,	PUNCT
gujaf-391	32	42	including	include	VERB
gujaf-391	32	43	those	those	PRON
gujaf-391	32	44	with	with	ADP
gujaf-391	32	45	institutional	institutional	ADJ
gujaf-391	32	46	interests	interest	NOUN
gujaf-391	32	47	,	,	PUNCT
gujaf-391	32	48	now	now	ADV
gujaf-391	32	49	expect	expect	VERB
gujaf-391	32	50	accurate	accurate	ADJ
gujaf-391	32	51	and	and	CCONJ
gujaf-391	32	52	yearly	yearly	ADJ
gujaf-391	32	53	financial	financial	ADJ
gujaf-391	32	54	reports	report	NOUN
gujaf-391	32	55	to	to	PART
gujaf-391	32	56	gain	gain	VERB
gujaf-391	32	57	gusau	gusau	ADJ
gujaf-391	32	58	journal	journal	NOUN
gujaf-391	32	59	of	of	ADP
gujaf-391	32	60	accounting	accounting	NOUN
gujaf-391	32	61	and	and	CCONJ
gujaf-391	32	62	finance	finance	NOUN
gujaf-391	32	63	,	,	PUNCT
gujaf-391	32	64	vol.6	vol.6	PROPN
gujaf-391	32	65	,	,	PUNCT
gujaf-391	32	66	issue	issue	NOUN
gujaf-391	32	67	1	1	NUM
gujaf-391	32	68	,	,	PUNCT
gujaf-391	32	69	april	april	PROPN
gujaf-391	32	70	,	,	PUNCT
gujaf-391	32	71	2025	2025	NUM
gujaf-391	32	72	383	383	NUM
gujaf-391	32	73	comprehensive	comprehensive	ADJ
gujaf-391	32	74	insights	insight	NOUN
gujaf-391	32	75	(	(	PUNCT
gujaf-391	32	76	bakare	bakare	NOUN
gujaf-391	32	77	et	et	PROPN
gujaf-391	32	78	al	al	PROPN
gujaf-391	32	79	.	.	PROPN
gujaf-391	32	80	,	,	PUNCT
gujaf-391	32	81	2018	2018	NUM
gujaf-391	32	82	)	)	PUNCT
gujaf-391	32	83	.	.	PUNCT
gujaf-391	33	1	in	in	ADP
gujaf-391	33	2	line	line	NOUN
gujaf-391	33	3	with	with	ADP
gujaf-391	33	4	the	the	DET
gujaf-391	33	5	companies	company	NOUN
gujaf-391	33	6	and	and	CCONJ
gujaf-391	33	7	allied	ally	VERB
gujaf-391	33	8	matters	matter	NOUN
gujaf-391	33	9	act	act	VERB
gujaf-391	33	10	(	(	PUNCT
gujaf-391	33	11	cama	cama	NOUN
gujaf-391	33	12	,	,	PUNCT
gujaf-391	33	13	2020	2020	NUM
gujaf-391	33	14	)	)	PUNCT
gujaf-391	33	15	,	,	PUNCT
gujaf-391	33	16	businesses	business	NOUN
gujaf-391	33	17	and	and	CCONJ
gujaf-391	33	18	incorporated	incorporate	VERB
gujaf-391	33	19	trustees	trustee	NOUN
gujaf-391	33	20	must	must	AUX
gujaf-391	33	21	submit	submit	VERB
gujaf-391	33	22	annual	annual	ADJ
gujaf-391	33	23	returns	return	NOUN
gujaf-391	33	24	to	to	ADP
gujaf-391	33	25	the	the	DET
gujaf-391	33	26	corporate	corporate	PROPN
gujaf-391	33	27	affairs	affairs	PROPN
gujaf-391	33	28	commission	commission	PROPN
gujaf-391	33	29	(	(	PUNCT
gujaf-391	33	30	cac	cac	PROPN
gujaf-391	33	31	)	)	PUNCT
gujaf-391	33	32	,	,	PUNCT
gujaf-391	33	33	which	which	PRON
gujaf-391	33	34	should	should	AUX
gujaf-391	33	35	contribute	contribute	VERB
gujaf-391	33	36	to	to	ADP
gujaf-391	33	37	transparency	transparency	NOUN
gujaf-391	33	38	and	and	CCONJ
gujaf-391	33	39	informed	informed	ADJ
gujaf-391	33	40	decisionmaking	decisionmaking	NOUN
gujaf-391	33	41	(	(	PUNCT
gujaf-391	33	42	guardian	guardian	NOUN
gujaf-391	33	43	,	,	PUNCT
gujaf-391	33	44	2021	2021	NUM
gujaf-391	33	45	)	)	PUNCT
gujaf-391	33	46	.	.	PUNCT
gujaf-391	34	1	recognizing	recognize	VERB
gujaf-391	34	2	the	the	DET
gujaf-391	34	3	importance	importance	NOUN
gujaf-391	34	4	of	of	ADP
gujaf-391	34	5	timely	timely	ADJ
gujaf-391	34	6	financial	financial	ADJ
gujaf-391	34	7	reporting	reporting	NOUN
gujaf-391	34	8	,	,	PUNCT
gujaf-391	34	9	professional	professional	ADJ
gujaf-391	34	10	accountants	accountant	NOUN
gujaf-391	34	11	,	,	PUNCT
gujaf-391	34	12	auditors	auditor	NOUN
gujaf-391	34	13	,	,	PUNCT
gujaf-391	34	14	and	and	CCONJ
gujaf-391	34	15	regulators	regulator	NOUN
gujaf-391	34	16	have	have	AUX
gujaf-391	34	17	identified	identify	VERB
gujaf-391	34	18	timeliness	timeliness	NOUN
gujaf-391	34	19	as	as	ADP
gujaf-391	34	20	a	a	DET
gujaf-391	34	21	key	key	ADJ
gujaf-391	34	22	attribute	attribute	NOUN
gujaf-391	34	23	of	of	ADP
gujaf-391	34	24	financial	financial	ADJ
gujaf-391	34	25	reporting	reporting	NOUN
gujaf-391	34	26	quality	quality	NOUN
gujaf-391	34	27	(	(	PUNCT
gujaf-391	34	28	mcgee	mcgee	PROPN
gujaf-391	34	29	&	&	CCONJ
gujaf-391	34	30	tarangelo	tarangelo	PROPN
gujaf-391	34	31	,	,	PUNCT
gujaf-391	34	32	2008	2008	NUM
gujaf-391	34	33	)	)	PUNCT
gujaf-391	34	34	.	.	PUNCT
gujaf-391	35	1	users	user	NOUN
gujaf-391	35	2	of	of	ADP
gujaf-391	35	3	financial	financial	ADJ
gujaf-391	35	4	information	information	NOUN
gujaf-391	35	5	require	require	VERB
gujaf-391	35	6	timely	timely	ADJ
gujaf-391	35	7	access	access	NOUN
gujaf-391	35	8	to	to	ADP
gujaf-391	35	9	it	it	PRON
gujaf-391	35	10	to	to	PART
gujaf-391	35	11	make	make	VERB
gujaf-391	35	12	informed	informed	ADJ
gujaf-391	35	13	decisions	decision	NOUN
gujaf-391	35	14	(	(	PUNCT
gujaf-391	35	15	appah	appah	PROPN
gujaf-391	35	16	&	&	CCONJ
gujaf-391	35	17	emeh	emeh	PROPN
gujaf-391	35	18	,	,	PUNCT
gujaf-391	35	19	2013	2013	NUM
gujaf-391	35	20	)	)	PUNCT
gujaf-391	35	21	.	.	PUNCT
gujaf-391	36	1	to	to	PART
gujaf-391	36	2	provide	provide	VERB
gujaf-391	36	3	stakeholders	stakeholder	NOUN
gujaf-391	36	4	,	,	PUNCT
gujaf-391	36	5	with	with	ADP
gujaf-391	36	6	the	the	DET
gujaf-391	36	7	information	information	NOUN
gujaf-391	36	8	they	they	PRON
gujaf-391	36	9	need	need	VERB
gujaf-391	36	10	in	in	ADP
gujaf-391	36	11	order	order	NOUN
gujaf-391	36	12	to	to	PART
gujaf-391	36	13	make	make	VERB
gujaf-391	36	14	informed	informed	ADJ
gujaf-391	36	15	decisions	decision	NOUN
gujaf-391	36	16	,	,	PUNCT
gujaf-391	36	17	financial	financial	ADJ
gujaf-391	36	18	reports	report	NOUN
gujaf-391	36	19	must	must	AUX
gujaf-391	36	20	be	be	AUX
gujaf-391	36	21	consistently	consistently	ADV
gujaf-391	36	22	and	and	CCONJ
gujaf-391	36	23	timely	timely	ADV
gujaf-391	36	24	(	(	PUNCT
gujaf-391	36	25	ahmad	ahmad	PROPN
gujaf-391	36	26	,	,	PUNCT
gujaf-391	36	27	mohamed	mohamed	PROPN
gujaf-391	36	28	&	&	CCONJ
gujaf-391	36	29	nelson	nelson	PROPN
gujaf-391	36	30	,	,	PUNCT
gujaf-391	36	31	2016	2016	NUM
gujaf-391	36	32	)	)	PUNCT
gujaf-391	36	33	.	.	PUNCT
gujaf-391	37	1	some	some	DET
gujaf-391	37	2	studies	study	NOUN
gujaf-391	37	3	opined	opine	VERB
gujaf-391	37	4	that	that	SCONJ
gujaf-391	37	5	big	big	ADJ
gujaf-391	37	6	4	4	NUM
gujaf-391	37	7	audit	audit	NOUN
gujaf-391	37	8	companies	company	NOUN
gujaf-391	37	9	and	and	CCONJ
gujaf-391	37	10	their	their	PRON
gujaf-391	37	11	tenure	tenure	NOUN
gujaf-391	37	12	are	be	AUX
gujaf-391	37	13	more	more	ADV
gujaf-391	37	14	dependable	dependable	ADJ
gujaf-391	37	15	and	and	CCONJ
gujaf-391	37	16	much	much	ADV
gujaf-391	37	17	more	more	ADV
gujaf-391	37	18	competent	competent	ADJ
gujaf-391	37	19	to	to	PART
gujaf-391	37	20	reduce	reduce	VERB
gujaf-391	37	21	tardiness	tardiness	NOUN
gujaf-391	37	22	(	(	PUNCT
gujaf-391	37	23	afify	afify	NOUN
gujaf-391	37	24	,	,	PUNCT
gujaf-391	37	25	2009;lee	2009;lee	PROPN
gujaf-391	37	26	&	&	CCONJ
gujaf-391	37	27	jahng	jahng	PROPN
gujaf-391	37	28	,	,	PUNCT
gujaf-391	37	29	2008	2008	NUM
gujaf-391	37	30	;	;	PUNCT
gujaf-391	37	31	modugu	modugu	NOUN
gujaf-391	37	32	,	,	PUNCT
gujaf-391	37	33	eragbhe	eragbhe	NOUN
gujaf-391	37	34	,	,	PUNCT
gujaf-391	37	35	&	&	CCONJ
gujaf-391	37	36	ikhatua	ikhatua	NOUN
gujaf-391	37	37	,	,	PUNCT
gujaf-391	37	38	2012	2012	NUM
gujaf-391	37	39	;	;	PUNCT
gujaf-391	37	40	mohamad	mohamad	NOUN
gujaf-391	37	41	-	-	PUNCT
gujaf-391	37	42	nor	nor	CCONJ
gujaf-391	37	43	,	,	PUNCT
gujaf-391	37	44	shafie	shafie	NOUN
gujaf-391	37	45	,	,	PUNCT
gujaf-391	37	46	&	&	CCONJ
gujaf-391	37	47	wan	wan	PROPN
gujaf-391	37	48	-	-	PUNCT
gujaf-391	37	49	hussin	hussin	PROPN
gujaf-391	37	50	,	,	PUNCT
gujaf-391	37	51	2010	2010	NUM
gujaf-391	37	52	;	;	PUNCT
gujaf-391	37	53	mohamadnor	mohamadnor	NOUN
gujaf-391	37	54	,	,	PUNCT
gujaf-391	37	55	shafie	shafie	NOUN
gujaf-391	37	56	,	,	PUNCT
gujaf-391	37	57	&	&	CCONJ
gujaf-391	37	58	wan	wan	PROPN
gujaf-391	37	59	-	-	PUNCT
gujaf-391	37	60	hussin	hussin	PROPN
gujaf-391	37	61	,	,	PUNCT
gujaf-391	37	62	2010).in	2010).in	NUM
gujaf-391	37	63	addition	addition	NOUN
gujaf-391	37	64	,	,	PUNCT
gujaf-391	37	65	research	research	NOUN
gujaf-391	37	66	by	by	ADP
gujaf-391	37	67	hashim	hashim	PROPN
gujaf-391	37	68	&	&	CCONJ
gujaf-391	37	69	rahman	rahman	PROPN
gujaf-391	37	70	(	(	PUNCT
gujaf-391	37	71	2010	2010	NUM
gujaf-391	37	72	)	)	PUNCT
gujaf-391	37	73	,	,	PUNCT
gujaf-391	37	74	mohamad	mohamad	X
gujaf-391	37	75	(	(	PUNCT
gujaf-391	37	76	2010	2010	NUM
gujaf-391	37	77	)	)	PUNCT
gujaf-391	37	78	,	,	PUNCT
gujaf-391	37	79	and	and	CCONJ
gujaf-391	37	80	sun	sun	PROPN
gujaf-391	37	81	,	,	PUNCT
gujaf-391	37	82	liu	liu	PROPN
gujaf-391	37	83	&	&	CCONJ
gujaf-391	37	84	lan	lan	PROPN
gujaf-391	37	85	(	(	PUNCT
gujaf-391	37	86	2011	2011	NUM
gujaf-391	37	87	)	)	PUNCT
gujaf-391	37	88	highlight	highlight	VERB
gujaf-391	37	89	the	the	DET
gujaf-391	37	90	impact	impact	NOUN
gujaf-391	37	91	of	of	ADP
gujaf-391	37	92	audit	audit	NOUN
gujaf-391	37	93	committee	committee	NOUN
gujaf-391	37	94	size	size	NOUN
gujaf-391	37	95	on	on	ADP
gujaf-391	37	96	financial	financial	ADJ
gujaf-391	37	97	report	report	NOUN
gujaf-391	37	98	timeliness	timeliness	NOUN
gujaf-391	37	99	.	.	PUNCT
gujaf-391	38	1	previous	previous	ADJ
gujaf-391	38	2	research	research	NOUN
gujaf-391	38	3	has	have	AUX
gujaf-391	38	4	primarily	primarily	ADV
gujaf-391	38	5	focused	focus	VERB
gujaf-391	38	6	on	on	ADP
gujaf-391	38	7	audit	audit	NOUN
gujaf-391	38	8	firm	firm	ADJ
gujaf-391	38	9	size	size	NOUN
gujaf-391	38	10	,	,	PUNCT
gujaf-391	38	11	tenure	tenure	NOUN
gujaf-391	38	12	,	,	PUNCT
gujaf-391	38	13	and	and	CCONJ
gujaf-391	38	14	committee	committee	NOUN
gujaf-391	38	15	size	size	NOUN
gujaf-391	38	16	when	when	SCONJ
gujaf-391	38	17	examining	examine	VERB
gujaf-391	38	18	the	the	DET
gujaf-391	38	19	timeliness	timeliness	NOUN
gujaf-391	38	20	of	of	ADP
gujaf-391	38	21	financial	financial	ADJ
gujaf-391	38	22	reporting	reporting	NOUN
gujaf-391	38	23	in	in	ADP
gujaf-391	38	24	both	both	DET
gujaf-391	38	25	developed	developed	ADJ
gujaf-391	38	26	and	and	CCONJ
gujaf-391	38	27	developing	develop	VERB
gujaf-391	38	28	countries	country	NOUN
gujaf-391	38	29	(	(	PUNCT
gujaf-391	38	30	adebayo	adebayo	PROPN
gujaf-391	38	31	&	&	CCONJ
gujaf-391	38	32	adebiyi	adebiyi	PROPN
gujaf-391	38	33	,	,	PUNCT
gujaf-391	38	34	2016	2016	NUM
gujaf-391	38	35	;	;	PUNCT
gujaf-391	38	36	akingunola	akingunola	PROPN
gujaf-391	38	37	,	,	PUNCT
gujaf-391	38	38	soyemi	soyemi	NOUN
gujaf-391	38	39	,	,	PUNCT
gujaf-391	38	40	&	&	CCONJ
gujaf-391	38	41	okunuga	okunuga	PROPN
gujaf-391	38	42	,	,	PUNCT
gujaf-391	38	43	2018	2018	NUM
gujaf-391	38	44	;	;	PUNCT
gujaf-391	38	45	al	al	PROPN
gujaf-391	38	46	-	-	PUNCT
gujaf-391	38	47	tahat	tahat	PROPN
gujaf-391	38	48	,	,	PUNCT
gujaf-391	38	49	2015	2015	NUM
gujaf-391	38	50	;	;	PUNCT
gujaf-391	38	51	aziz	aziz	PROPN
gujaf-391	38	52	,	,	PUNCT
gujaf-391	38	53	isa	isa	PROPN
gujaf-391	38	54	,	,	PUNCT
gujaf-391	38	55	&	&	CCONJ
gujaf-391	38	56	abu	abu	PROPN
gujaf-391	38	57	,	,	PUNCT
gujaf-391	38	58	2014	2014	NUM
gujaf-391	38	59	;	;	PUNCT
gujaf-391	38	60	hapsari	hapsari	ADJ
gujaf-391	38	61	,	,	PUNCT
gujaf-391	38	62	putri	putri	ADJ
gujaf-391	38	63	,	,	PUNCT
gujaf-391	38	64	&	&	CCONJ
gujaf-391	38	65	arofah	arofah	PROPN
gujaf-391	38	66	,	,	PUNCT
gujaf-391	38	67	2016	2016	NUM
gujaf-391	38	68	)	)	PUNCT
gujaf-391	38	69	.	.	PUNCT
gujaf-391	39	1	however	however	ADV
gujaf-391	39	2	,	,	PUNCT
gujaf-391	39	3	there	there	PRON
gujaf-391	39	4	is	be	VERB
gujaf-391	39	5	a	a	DET
gujaf-391	39	6	dearth	dearth	NOUN
gujaf-391	39	7	of	of	ADP
gujaf-391	39	8	research	research	NOUN
gujaf-391	39	9	that	that	PRON
gujaf-391	39	10	thoroughly	thoroughly	ADV
gujaf-391	39	11	explores	explore	VERB
gujaf-391	39	12	the	the	DET
gujaf-391	39	13	impact	impact	NOUN
gujaf-391	39	14	of	of	ADP
gujaf-391	39	15	corporate	corporate	ADJ
gujaf-391	39	16	governance	governance	NOUN
gujaf-391	39	17	attributes	attribute	NOUN
gujaf-391	39	18	,	,	PUNCT
gujaf-391	39	19	particularly	particularly	ADV
gujaf-391	39	20	audit	audit	NOUN
gujaf-391	39	21	firm	firm	ADJ
gujaf-391	39	22	size	size	NOUN
gujaf-391	39	23	,	,	PUNCT
gujaf-391	39	24	tenure	tenure	NOUN
gujaf-391	39	25	,	,	PUNCT
gujaf-391	39	26	and	and	CCONJ
gujaf-391	39	27	committee	committee	NOUN
gujaf-391	39	28	size	size	NOUN
gujaf-391	39	29	,	,	PUNCT
gujaf-391	39	30	on	on	ADP
gujaf-391	39	31	the	the	DET
gujaf-391	39	32	timeliness	timeliness	NOUN
gujaf-391	39	33	of	of	ADP
gujaf-391	39	34	audited	audit	VERB
gujaf-391	39	35	financial	financial	ADJ
gujaf-391	39	36	reports	report	NOUN
gujaf-391	39	37	.	.	PUNCT
gujaf-391	40	1	recent	recent	ADJ
gujaf-391	40	2	studies	study	NOUN
gujaf-391	40	3	have	have	AUX
gujaf-391	40	4	started	start	VERB
gujaf-391	40	5	to	to	PART
gujaf-391	40	6	investigate	investigate	VERB
gujaf-391	40	7	the	the	DET
gujaf-391	40	8	influence	influence	NOUN
gujaf-391	40	9	of	of	ADP
gujaf-391	40	10	audit	audit	NOUN
gujaf-391	40	11	committee	committee	NOUN
gujaf-391	40	12	attributes	attribute	VERB
gujaf-391	40	13	on	on	ADP
gujaf-391	40	14	timely	timely	ADJ
gujaf-391	40	15	financial	financial	ADJ
gujaf-391	40	16	reporting	reporting	NOUN
gujaf-391	40	17	(	(	PUNCT
gujaf-391	40	18	ahmed	ahmed	PROPN
gujaf-391	40	19	&	&	CCONJ
gujaf-391	40	20	che	che	PROPN
gujaf-391	40	21	-	-	PROPN
gujaf-391	40	22	ahmad	ahmad	PROPN
gujaf-391	40	23	,	,	PUNCT
gujaf-391	40	24	2016	2016	NUM
gujaf-391	40	25	;	;	PUNCT
gujaf-391	40	26	akhor	akhor	NOUN
gujaf-391	40	27	&	&	CCONJ
gujaf-391	40	28	osegbale	osegbale	PROPN
gujaf-391	40	29	,	,	PUNCT
gujaf-391	40	30	2017	2017	NUM
gujaf-391	40	31	;	;	PUNCT
gujaf-391	40	32	al	al	PROPN
gujaf-391	40	33	daoud	daoud	PROPN
gujaf-391	40	34	,	,	PUNCT
gujaf-391	40	35	ismail	ismail	PROPN
gujaf-391	40	36	,	,	PUNCT
gujaf-391	40	37	&	&	CCONJ
gujaf-391	40	38	lode	lode	PROPN
gujaf-391	40	39	,	,	PUNCT
gujaf-391	40	40	2015	2015	NUM
gujaf-391	40	41	;	;	PUNCT
gujaf-391	40	42	azubike	azubike	PROPN
gujaf-391	40	43	&	&	CCONJ
gujaf-391	40	44	aggreh	aggreh	NOUN
gujaf-391	40	45	,	,	PUNCT
gujaf-391	40	46	2014	2014	NUM
gujaf-391	40	47	;	;	PUNCT
gujaf-391	40	48	ram	ram	NOUN
gujaf-391	40	49	&	&	CCONJ
gujaf-391	40	50	hassan	hassan	PROPN
gujaf-391	40	51	,	,	PUNCT
gujaf-391	40	52	2017	2017	NUM
gujaf-391	40	53	)	)	PUNCT
gujaf-391	40	54	.	.	PUNCT
gujaf-391	41	1	however	however	ADV
gujaf-391	41	2	,	,	PUNCT
gujaf-391	41	3	most	most	ADJ
gujaf-391	41	4	of	of	ADP
gujaf-391	41	5	these	these	DET
gujaf-391	41	6	studies	study	NOUN
gujaf-391	41	7	have	have	AUX
gujaf-391	41	8	primarily	primarily	ADV
gujaf-391	41	9	focused	focus	VERB
gujaf-391	41	10	on	on	ADP
gujaf-391	41	11	board	board	NOUN
gujaf-391	41	12	characteristics	characteristic	NOUN
gujaf-391	41	13	,	,	PUNCT
gujaf-391	41	14	overlooking	overlook	VERB
gujaf-391	41	15	specific	specific	ADJ
gujaf-391	41	16	attributes	attribute	NOUN
gujaf-391	41	17	such	such	ADJ
gujaf-391	41	18	as	as	ADP
gujaf-391	41	19	audit	audit	NOUN
gujaf-391	41	20	tenure	tenure	NOUN
gujaf-391	41	21	.	.	PUNCT
gujaf-391	42	1	additionally	additionally	ADV
gujaf-391	42	2	,	,	PUNCT
gujaf-391	42	3	they	they	PRON
gujaf-391	42	4	have	have	AUX
gujaf-391	42	5	often	often	ADV
gujaf-391	42	6	overlooked	overlook	VERB
gujaf-391	42	7	the	the	DET
gujaf-391	42	8	average	average	ADJ
gujaf-391	42	9	companies	company	NOUN
gujaf-391	42	10	on	on	ADP
gujaf-391	42	11	concentrate	concentrate	NOUN
gujaf-391	42	12	mostly	mostly	ADV
gujaf-391	42	13	on	on	ADP
gujaf-391	42	14	the	the	DET
gujaf-391	42	15	bigger	big	ADJ
gujaf-391	42	16	companies	company	NOUN
gujaf-391	42	17	which	which	PRON
gujaf-391	42	18	are	be	AUX
gujaf-391	42	19	mostly	mostly	ADV
gujaf-391	42	20	the	the	DET
gujaf-391	42	21	financial	financial	ADJ
gujaf-391	42	22	banks	bank	NOUN
gujaf-391	42	23	(	(	PUNCT
gujaf-391	42	24	ocak	ocak	NOUN
gujaf-391	42	25	&	&	CCONJ
gujaf-391	42	26	ozden	ozden	ADJ
gujaf-391	42	27	,	,	PUNCT
gujaf-391	42	28	2018	2018	NUM
gujaf-391	42	29	)	)	PUNCT
gujaf-391	42	30	.	.	PUNCT
gujaf-391	43	1	according	accord	VERB
gujaf-391	43	2	to	to	ADP
gujaf-391	43	3	abdullahi	abdullahi	NOUN
gujaf-391	43	4	and	and	CCONJ
gujaf-391	43	5	suleiman	suleiman	PROPN
gujaf-391	43	6	(	(	PUNCT
gujaf-391	43	7	2015	2015	NUM
gujaf-391	43	8	)	)	PUNCT
gujaf-391	43	9	,	,	PUNCT
gujaf-391	43	10	these	these	DET
gujaf-391	43	11	selected	select	VERB
gujaf-391	43	12	companies	company	NOUN
gujaf-391	43	13	make	make	VERB
gujaf-391	43	14	up	up	ADP
gujaf-391	43	15	approximately	approximately	ADV
gujaf-391	43	16	97	97	NUM
gujaf-391	43	17	%	%	NOUN
gujaf-391	43	18	of	of	ADP
gujaf-391	43	19	all	all	DET
gujaf-391	43	20	enterprises	enterprise	NOUN
gujaf-391	43	21	in	in	ADP
gujaf-391	43	22	nigeria	nigeria	PROPN
gujaf-391	43	23	.	.	PUNCT
gujaf-391	44	1	they	they	PRON
gujaf-391	44	2	also	also	ADV
gujaf-391	44	3	account	account	VERB
gujaf-391	44	4	for	for	ADP
gujaf-391	44	5	50	50	NUM
gujaf-391	44	6	%	%	NOUN
gujaf-391	44	7	of	of	ADP
gujaf-391	44	8	employment	employment	NOUN
gujaf-391	44	9	and	and	CCONJ
gujaf-391	44	10	contribute	contribute	VERB
gujaf-391	44	11	50	50	NUM
gujaf-391	44	12	%	%	NOUN
gujaf-391	44	13	to	to	ADP
gujaf-391	44	14	the	the	DET
gujaf-391	44	15	country	country	NOUN
gujaf-391	44	16	's	's	PART
gujaf-391	44	17	industrial	industrial	ADJ
gujaf-391	44	18	output	output	NOUN
gujaf-391	44	19	.	.	PUNCT
gujaf-391	45	1	when	when	SCONJ
gujaf-391	45	2	owners	owner	NOUN
gujaf-391	45	3	and	and	CCONJ
gujaf-391	45	4	managers	manager	NOUN
gujaf-391	45	5	of	of	ADP
gujaf-391	45	6	these	these	DET
gujaf-391	45	7	selected	select	VERB
gujaf-391	45	8	companies	company	NOUN
gujaf-391	45	9	prioritize	prioritize	AUX
gujaf-391	45	10	delivering	deliver	VERB
gujaf-391	45	11	high	high	ADJ
gujaf-391	45	12	-	-	PUNCT
gujaf-391	45	13	quality	quality	NOUN
gujaf-391	45	14	services	service	NOUN
gujaf-391	45	15	to	to	ADP
gujaf-391	45	16	their	their	PRON
gujaf-391	45	17	customers	customer	NOUN
gujaf-391	45	18	,	,	PUNCT
gujaf-391	45	19	it	it	PRON
gujaf-391	45	20	propels	propel	VERB
gujaf-391	45	21	the	the	DET
gujaf-391	45	22	growth	growth	NOUN
gujaf-391	45	23	and	and	CCONJ
gujaf-391	45	24	expansion	expansion	NOUN
gujaf-391	45	25	of	of	ADP
gujaf-391	45	26	their	their	PRON
gujaf-391	45	27	businesses	business	NOUN
gujaf-391	45	28	.	.	PUNCT
gujaf-391	46	1	consequently	consequently	ADV
gujaf-391	46	2	,	,	PUNCT
gujaf-391	46	3	this	this	PRON
gujaf-391	46	4	contributes	contribute	VERB
gujaf-391	46	5	to	to	ADP
gujaf-391	46	6	the	the	DET
gujaf-391	46	7	overall	overall	ADJ
gujaf-391	46	8	development	development	NOUN
gujaf-391	46	9	of	of	ADP
gujaf-391	46	10	the	the	DET
gujaf-391	46	11	country	country	NOUN
gujaf-391	46	12	,	,	PUNCT
gujaf-391	46	13	with	with	ADP
gujaf-391	46	14	these	these	DET
gujaf-391	46	15	companies	company	NOUN
gujaf-391	46	16	playing	play	VERB
gujaf-391	46	17	a	a	DET
gujaf-391	46	18	crucial	crucial	ADJ
gujaf-391	46	19	role	role	NOUN
gujaf-391	46	20	(	(	PUNCT
gujaf-391	46	21	oecd	oecd	PROPN
gujaf-391	46	22	,	,	PUNCT
gujaf-391	46	23	2017	2017	NUM
gujaf-391	46	24	)	)	PUNCT
gujaf-391	46	25	.	.	PUNCT
gujaf-391	47	1	hence	hence	ADV
gujaf-391	47	2	,	,	PUNCT
gujaf-391	47	3	timely	timely	ADJ
gujaf-391	47	4	financial	financial	ADJ
gujaf-391	47	5	reporting	reporting	NOUN
gujaf-391	47	6	is	be	AUX
gujaf-391	47	7	very	very	ADV
gujaf-391	47	8	important	important	ADJ
gujaf-391	47	9	to	to	ADP
gujaf-391	47	10	the	the	DET
gujaf-391	47	11	investors	investor	NOUN
gujaf-391	47	12	of	of	ADP
gujaf-391	47	13	these	these	DET
gujaf-391	47	14	selected	select	VERB
gujaf-391	47	15	companies	company	NOUN
gujaf-391	47	16	.	.	PUNCT
gujaf-391	48	1	to	to	PART
gujaf-391	48	2	fill	fill	VERB
gujaf-391	48	3	this	this	DET
gujaf-391	48	4	gap	gap	NOUN
gujaf-391	48	5	,	,	PUNCT
gujaf-391	48	6	it	it	PRON
gujaf-391	48	7	’s	’	VERB
gujaf-391	48	8	imperative	imperative	ADJ
gujaf-391	48	9	to	to	PART
gujaf-391	48	10	investigate	investigate	VERB
gujaf-391	48	11	the	the	DET
gujaf-391	48	12	effect	effect	NOUN
gujaf-391	48	13	of	of	ADP
gujaf-391	48	14	audit	audit	NOUN
gujaf-391	48	15	firm	firm	ADJ
gujaf-391	48	16	size	size	NOUN
gujaf-391	48	17	,	,	PUNCT
gujaf-391	48	18	audit	audit	NOUN
gujaf-391	48	19	tenure	tenure	NOUN
gujaf-391	48	20	and	and	CCONJ
gujaf-391	48	21	audit	audit	NOUN
gujaf-391	48	22	committee	committee	NOUN
gujaf-391	48	23	on	on	ADP
gujaf-391	48	24	the	the	DET
gujaf-391	48	25	regulatory	regulatory	ADJ
gujaf-391	48	26	filing	filing	NOUN
gujaf-391	48	27	timeliness	timeliness	NOUN
gujaf-391	48	28	of	of	ADP
gujaf-391	48	29	nigeria	nigeria	PROPN
gujaf-391	48	30	listed	list	VERB
gujaf-391	48	31	firms	firm	NOUN
gujaf-391	48	32	.	.	PUNCT
gujaf-391	49	1	the	the	DET
gujaf-391	49	2	remaining	remain	VERB
gujaf-391	49	3	part	part	NOUN
gujaf-391	49	4	of	of	ADP
gujaf-391	49	5	this	this	DET
gujaf-391	49	6	paper	paper	NOUN
gujaf-391	49	7	is	be	AUX
gujaf-391	49	8	structure	structure	NOUN
gujaf-391	49	9	as	as	SCONJ
gujaf-391	49	10	follows	follow	VERB
gujaf-391	49	11	:	:	PUNCT
gujaf-391	49	12	section	section	NOUN
gujaf-391	49	13	2	2	NUM
gujaf-391	49	14	presents	present	VERB
gujaf-391	49	15	relevant	relevant	ADJ
gujaf-391	49	16	extant	extant	ADJ
gujaf-391	49	17	studies	study	NOUN
gujaf-391	49	18	.	.	PUNCT
gujaf-391	50	1	section	section	NOUN
gujaf-391	50	2	3	3	NUM
gujaf-391	50	3	discusses	discuss	VERB
gujaf-391	50	4	the	the	DET
gujaf-391	50	5	methodology	methodology	NOUN
gujaf-391	50	6	employed	employ	VERB
gujaf-391	50	7	for	for	ADP
gujaf-391	50	8	the	the	DET
gujaf-391	50	9	study	study	NOUN
gujaf-391	50	10	.	.	PUNCT
gujaf-391	51	1	in	in	ADP
gujaf-391	51	2	section	section	NOUN
gujaf-391	51	3	4	4	NUM
gujaf-391	51	4	,	,	PUNCT
gujaf-391	51	5	the	the	DET
gujaf-391	51	6	results	result	NOUN
gujaf-391	51	7	of	of	ADP
gujaf-391	51	8	the	the	DET
gujaf-391	51	9	data	datum	NOUN
gujaf-391	51	10	analysis	analysis	NOUN
gujaf-391	51	11	are	be	AUX
gujaf-391	51	12	presented	present	VERB
gujaf-391	51	13	and	and	CCONJ
gujaf-391	51	14	discussed	discuss	VERB
gujaf-391	51	15	.	.	PUNCT
gujaf-391	52	1	section	section	NOUN
gujaf-391	52	2	5	5	NUM
gujaf-391	52	3	concludes	conclude	VERB
gujaf-391	52	4	the	the	DET
gujaf-391	52	5	study	study	NOUN
gujaf-391	52	6	by	by	ADP
gujaf-391	52	7	highlighting	highlight	VERB
gujaf-391	52	8	the	the	DET
gujaf-391	52	9	finding	finding	NOUN
gujaf-391	52	10	and	and	CCONJ
gujaf-391	52	11	its	its	PRON
gujaf-391	52	12	policy	policy	NOUN
gujaf-391	52	13	implications	implication	NOUN
gujaf-391	52	14	.	.	PUNCT
gujaf-391	53	1	2.0	2.0	NUM
gujaf-391	53	2	literature	literature	NOUN
gujaf-391	53	3	review	review	NOUN
gujaf-391	53	4	this	this	DET
gujaf-391	53	5	section	section	NOUN
gujaf-391	53	6	reviewed	review	VERB
gujaf-391	53	7	relevant	relevant	ADJ
gujaf-391	53	8	studies	study	NOUN
gujaf-391	53	9	on	on	ADP
gujaf-391	53	10	audit	audit	NOUN
gujaf-391	53	11	firm	firm	ADJ
gujaf-391	53	12	size	size	NOUN
gujaf-391	53	13	,	,	PUNCT
gujaf-391	53	14	audit	audit	NOUN
gujaf-391	53	15	tenure	tenure	NOUN
gujaf-391	53	16	and	and	CCONJ
gujaf-391	53	17	audit	audit	NOUN
gujaf-391	53	18	committee	committee	NOUN
gujaf-391	53	19	on	on	ADP
gujaf-391	53	20	regulatory	regulatory	ADJ
gujaf-391	53	21	filing	filing	NOUN
gujaf-391	53	22	timeliness	timeliness	NOUN
gujaf-391	53	23	gusau	gusau	ADJ
gujaf-391	53	24	journal	journal	NOUN
gujaf-391	53	25	of	of	ADP
gujaf-391	53	26	accounting	accounting	NOUN
gujaf-391	53	27	and	and	CCONJ
gujaf-391	53	28	finance	finance	NOUN
gujaf-391	53	29	,	,	PUNCT
gujaf-391	53	30	vol.6	vol.6	PROPN
gujaf-391	53	31	,	,	PUNCT
gujaf-391	53	32	issue	issue	NOUN
gujaf-391	53	33	1	1	NUM
gujaf-391	53	34	,	,	PUNCT
gujaf-391	53	35	april	april	PROPN
gujaf-391	53	36	,	,	PUNCT
gujaf-391	53	37	2025	2025	NUM
gujaf-391	53	38	384	384	NUM
gujaf-391	53	39	audit	audit	NOUN
gujaf-391	53	40	firm	firm	ADJ
gujaf-391	53	41	size	size	NOUN
gujaf-391	53	42	and	and	CCONJ
gujaf-391	53	43	regulatory	regulatory	ADJ
gujaf-391	53	44	filing	filing	NOUN
gujaf-391	53	45	timeliness	timeliness	NOUN
gujaf-391	53	46	prior	prior	ADJ
gujaf-391	53	47	studies	study	NOUN
gujaf-391	53	48	have	have	AUX
gujaf-391	53	49	provided	provide	VERB
gujaf-391	53	50	different	different	ADJ
gujaf-391	53	51	definitions	definition	NOUN
gujaf-391	53	52	of	of	ADP
gujaf-391	53	53	regulatory	regulatory	ADJ
gujaf-391	53	54	filing	filing	NOUN
gujaf-391	53	55	timeliness	timeliness	NOUN
gujaf-391	53	56	based	base	VERB
gujaf-391	53	57	on	on	ADP
gujaf-391	53	58	their	their	PRON
gujaf-391	53	59	perspectives	perspective	NOUN
gujaf-391	53	60	.	.	PUNCT
gujaf-391	54	1	mohammed	mohammed	PROPN
gujaf-391	54	2	,	,	PUNCT
gujaf-391	54	3	alrub	alrub	NOUN
gujaf-391	54	4	and	and	CCONJ
gujaf-391	54	5	ntim	ntim	ADJ
gujaf-391	54	6	(	(	PUNCT
gujaf-391	54	7	2013	2013	NUM
gujaf-391	54	8	)	)	PUNCT
gujaf-391	54	9	define	define	VERB
gujaf-391	54	10	regulatory	regulatory	ADJ
gujaf-391	54	11	filing	filing	NOUN
gujaf-391	54	12	timeliness	timeliness	NOUN
gujaf-391	54	13	as	as	ADP
gujaf-391	54	14	the	the	DET
gujaf-391	54	15	time	time	NOUN
gujaf-391	54	16	difference	difference	NOUN
gujaf-391	54	17	between	between	ADP
gujaf-391	54	18	a	a	DET
gujaf-391	54	19	firm	firm	NOUN
gujaf-391	54	20	's	's	PART
gujaf-391	54	21	financial	financial	ADJ
gujaf-391	54	22	year	year	NOUN
gujaf-391	54	23	end	end	NOUN
gujaf-391	54	24	and	and	CCONJ
gujaf-391	54	25	the	the	DET
gujaf-391	54	26	completion	completion	NOUN
gujaf-391	54	27	of	of	ADP
gujaf-391	54	28	audit	audit	NOUN
gujaf-391	54	29	work	work	NOUN
gujaf-391	54	30	by	by	ADP
gujaf-391	54	31	the	the	DET
gujaf-391	54	32	independent	independent	ADJ
gujaf-391	54	33	auditor	auditor	NOUN
gujaf-391	54	34	.	.	PUNCT
gujaf-391	55	1	ashton	ashton	PROPN
gujaf-391	55	2	,	,	PUNCT
gujaf-391	55	3	graul	graul	NOUN
gujaf-391	55	4	and	and	CCONJ
gujaf-391	55	5	newton	newton	PROPN
gujaf-391	55	6	(	(	PUNCT
gujaf-391	55	7	1987	1987	NUM
gujaf-391	55	8	)	)	PUNCT
gujaf-391	55	9	describe	describe	VERB
gujaf-391	55	10	audit	audit	NOUN
gujaf-391	55	11	delay	delay	NOUN
gujaf-391	55	12	as	as	ADP
gujaf-391	55	13	the	the	DET
gujaf-391	55	14	duration	duration	NOUN
gujaf-391	55	15	it	it	PRON
gujaf-391	55	16	takes	take	VERB
gujaf-391	55	17	to	to	PART
gujaf-391	55	18	complete	complete	VERB
gujaf-391	55	19	an	an	DET
gujaf-391	55	20	audit	audit	NOUN
gujaf-391	55	21	from	from	ADP
gujaf-391	55	22	the	the	DET
gujaf-391	55	23	firm	firm	NOUN
gujaf-391	55	24	's	's	PART
gujaf-391	55	25	financial	financial	ADJ
gujaf-391	55	26	year	year	NOUN
gujaf-391	55	27	end	end	NOUN
gujaf-391	55	28	to	to	ADP
gujaf-391	55	29	the	the	DET
gujaf-391	55	30	date	date	NOUN
gujaf-391	55	31	of	of	ADP
gujaf-391	55	32	the	the	DET
gujaf-391	55	33	external	external	ADJ
gujaf-391	55	34	auditor	auditor	NOUN
gujaf-391	55	35	's	's	PART
gujaf-391	55	36	report	report	NOUN
gujaf-391	55	37	.	.	PUNCT
gujaf-391	56	1	according	accord	VERB
gujaf-391	56	2	to	to	ADP
gujaf-391	56	3	modugu	modugu	NOUN
gujaf-391	56	4	,	,	PUNCT
gujaf-391	56	5	eragbhe	eragbhe	NOUN
gujaf-391	56	6	,	,	PUNCT
gujaf-391	56	7	and	and	CCONJ
gujaf-391	56	8	ikhatua	ikhatua	NOUN
gujaf-391	56	9	(	(	PUNCT
gujaf-391	56	10	2012	2012	NUM
gujaf-391	56	11	)	)	PUNCT
gujaf-391	56	12	,	,	PUNCT
gujaf-391	56	13	it	it	PRON
gujaf-391	56	14	has	have	AUX
gujaf-391	56	15	been	be	AUX
gujaf-391	56	16	suggested	suggest	VERB
gujaf-391	56	17	that	that	SCONJ
gujaf-391	56	18	big	big	ADJ
gujaf-391	56	19	4	4	NUM
gujaf-391	56	20	audit	audit	NOUN
gujaf-391	56	21	firms	firm	NOUN
gujaf-391	56	22	and	and	CCONJ
gujaf-391	56	23	their	their	PRON
gujaf-391	56	24	longer	long	ADJ
gujaf-391	56	25	tenure	tenure	NOUN
gujaf-391	56	26	are	be	AUX
gujaf-391	56	27	considered	consider	VERB
gujaf-391	56	28	more	more	ADV
gujaf-391	56	29	reliable	reliable	ADJ
gujaf-391	56	30	and	and	CCONJ
gujaf-391	56	31	capable	capable	ADJ
gujaf-391	56	32	of	of	ADP
gujaf-391	56	33	reducing	reduce	VERB
gujaf-391	56	34	delays	delay	NOUN
gujaf-391	56	35	or	or	CCONJ
gujaf-391	56	36	tardiness	tardiness	NOUN
gujaf-391	56	37	.	.	PUNCT
gujaf-391	57	1	a	a	DET
gujaf-391	57	2	study	study	NOUN
gujaf-391	57	3	by	by	ADP
gujaf-391	57	4	pratama	pratama	NOUN
gujaf-391	57	5	(	(	PUNCT
gujaf-391	57	6	2018	2018	NUM
gujaf-391	57	7	)	)	PUNCT
gujaf-391	57	8	,	,	PUNCT
gujaf-391	57	9	where	where	SCONJ
gujaf-391	57	10	the	the	DET
gujaf-391	57	11	effects	effect	NOUN
gujaf-391	57	12	of	of	ADP
gujaf-391	57	13	numerous	numerous	ADJ
gujaf-391	57	14	factors	factor	NOUN
gujaf-391	57	15	on	on	ADP
gujaf-391	57	16	timeliness	timeliness	NOUN
gujaf-391	57	17	were	be	AUX
gujaf-391	57	18	considered	consider	VERB
gujaf-391	57	19	on	on	ADP
gujaf-391	57	20	companies	company	NOUN
gujaf-391	57	21	listed	list	VERB
gujaf-391	57	22	in	in	ADP
gujaf-391	57	23	the	the	DET
gujaf-391	57	24	lq45	lq45	PROPN
gujaf-391	57	25	index	index	NOUN
gujaf-391	57	26	between	between	ADP
gujaf-391	57	27	2012	2012	NUM
gujaf-391	57	28	and	and	CCONJ
gujaf-391	57	29	2014	2014	NUM
gujaf-391	57	30	was	be	AUX
gujaf-391	57	31	examined	examine	VERB
gujaf-391	57	32	.	.	PUNCT
gujaf-391	58	1	a	a	DET
gujaf-391	58	2	sample	sample	NOUN
gujaf-391	58	3	of	of	ADP
gujaf-391	58	4	69	69	NUM
gujaf-391	58	5	observations	observation	NOUN
gujaf-391	58	6	from	from	ADP
gujaf-391	58	7	23	23	NUM
gujaf-391	58	8	consistently	consistently	ADV
gujaf-391	58	9	listed	list	VERB
gujaf-391	58	10	firms	firm	NOUN
gujaf-391	58	11	were	be	AUX
gujaf-391	58	12	analyzed	analyze	VERB
gujaf-391	58	13	to	to	PART
gujaf-391	58	14	investigate	investigate	VERB
gujaf-391	58	15	the	the	DET
gujaf-391	58	16	effects	effect	NOUN
gujaf-391	58	17	of	of	ADP
gujaf-391	58	18	profitability	profitability	NOUN
gujaf-391	58	19	,	,	PUNCT
gujaf-391	58	20	company	company	NOUN
gujaf-391	58	21	size	size	NOUN
gujaf-391	58	22	,	,	PUNCT
gujaf-391	58	23	solvency	solvency	NOUN
gujaf-391	58	24	,	,	PUNCT
gujaf-391	58	25	operational	operational	ADJ
gujaf-391	58	26	complexity	complexity	NOUN
gujaf-391	58	27	,	,	PUNCT
gujaf-391	58	28	and	and	CCONJ
gujaf-391	58	29	audit	audit	NOUN
gujaf-391	58	30	firm	firm	ADJ
gujaf-391	58	31	size	size	NOUN
gujaf-391	58	32	on	on	ADP
gujaf-391	58	33	reporting	report	VERB
gujaf-391	58	34	timeliness	timeliness	NOUN
gujaf-391	58	35	.	.	PUNCT
gujaf-391	59	1	according	accord	VERB
gujaf-391	59	2	to	to	ADP
gujaf-391	59	3	the	the	DET
gujaf-391	59	4	study	study	NOUN
gujaf-391	59	5	's	's	PART
gujaf-391	59	6	findings	finding	NOUN
gujaf-391	59	7	,	,	PUNCT
gujaf-391	59	8	profitability	profitability	NOUN
gujaf-391	59	9	,	,	PUNCT
gujaf-391	59	10	operational	operational	ADJ
gujaf-391	59	11	complexity	complexity	NOUN
gujaf-391	59	12	,	,	PUNCT
gujaf-391	59	13	and	and	CCONJ
gujaf-391	59	14	audit	audit	NOUN
gujaf-391	59	15	firm	firm	ADJ
gujaf-391	59	16	size	size	NOUN
gujaf-391	59	17	,	,	PUNCT
gujaf-391	59	18	all	all	PRON
gujaf-391	59	19	had	have	VERB
gujaf-391	59	20	a	a	DET
gujaf-391	59	21	statistically	statistically	ADV
gujaf-391	59	22	significant	significant	ADJ
gujaf-391	59	23	impact	impact	NOUN
gujaf-391	59	24	on	on	ADP
gujaf-391	59	25	how	how	SCONJ
gujaf-391	59	26	quickly	quickly	ADV
gujaf-391	59	27	financial	financial	ADJ
gujaf-391	59	28	statement	statement	NOUN
gujaf-391	59	29	reporting	reporting	NOUN
gujaf-391	59	30	was	be	AUX
gujaf-391	59	31	completed	complete	VERB
gujaf-391	59	32	.	.	PUNCT
gujaf-391	60	1	this	this	PRON
gujaf-391	60	2	implies	imply	VERB
gujaf-391	60	3	that	that	SCONJ
gujaf-391	60	4	companies	company	NOUN
gujaf-391	60	5	with	with	ADP
gujaf-391	60	6	more	more	ADJ
gujaf-391	60	7	complex	complex	ADJ
gujaf-391	60	8	operations	operation	NOUN
gujaf-391	60	9	,	,	PUNCT
gujaf-391	60	10	higher	high	ADJ
gujaf-391	60	11	profitability	profitability	NOUN
gujaf-391	60	12	,	,	PUNCT
gujaf-391	60	13	and	and	CCONJ
gujaf-391	60	14	larger	large	ADJ
gujaf-391	60	15	audit	audit	NOUN
gujaf-391	60	16	firms	firm	NOUN
gujaf-391	60	17	tend	tend	VERB
gujaf-391	60	18	to	to	PART
gujaf-391	60	19	report	report	VERB
gujaf-391	60	20	their	their	PRON
gujaf-391	60	21	financial	financial	ADJ
gujaf-391	60	22	statements	statement	NOUN
gujaf-391	60	23	in	in	ADP
gujaf-391	60	24	a	a	DET
gujaf-391	60	25	timelier	timely	ADJ
gujaf-391	60	26	manner	manner	NOUN
gujaf-391	60	27	.	.	PUNCT
gujaf-391	61	1	however	however	ADV
gujaf-391	61	2	,	,	PUNCT
gujaf-391	61	3	the	the	DET
gujaf-391	61	4	study	study	NOUN
gujaf-391	61	5	did	do	AUX
gujaf-391	61	6	not	not	PART
gujaf-391	61	7	find	find	VERB
gujaf-391	61	8	a	a	DET
gujaf-391	61	9	statistically	statistically	ADV
gujaf-391	61	10	significant	significant	ADJ
gujaf-391	61	11	relationship	relationship	NOUN
gujaf-391	61	12	between	between	ADP
gujaf-391	61	13	company	company	NOUN
gujaf-391	61	14	size	size	NOUN
gujaf-391	61	15	and	and	CCONJ
gujaf-391	61	16	solvency	solvency	NOUN
gujaf-391	61	17	with	with	ADP
gujaf-391	61	18	reporting	reporting	NOUN
gujaf-391	61	19	timelines	timeline	NOUN
gujaf-391	61	20	.	.	PUNCT
gujaf-391	62	1	hartwig	hartwig	PROPN
gujaf-391	62	2	,	,	PUNCT
gujaf-391	62	3	hansson	hansson	PROPN
gujaf-391	62	4	,	,	PUNCT
gujaf-391	62	5	nielson	nielson	PROPN
gujaf-391	62	6	and	and	CCONJ
gujaf-391	62	7	sorqvist	sorqvist	ADJ
gujaf-391	62	8	(	(	PUNCT
gujaf-391	62	9	2023	2023	NUM
gujaf-391	62	10	)	)	PUNCT
gujaf-391	62	11	investigated	investigate	VERB
gujaf-391	62	12	the	the	DET
gujaf-391	62	13	correlation	correlation	NOUN
gujaf-391	62	14	between	between	ADP
gujaf-391	62	15	auditing	auditing	NOUN
gujaf-391	62	16	/	/	SYM
gujaf-391	62	17	non	non	ADJ
gujaf-391	62	18	-	-	ADJ
gujaf-391	62	19	auditing	auditing	NOUN
gujaf-391	62	20	and	and	CCONJ
gujaf-391	62	21	the	the	DET
gujaf-391	62	22	timeliness	timeliness	NOUN
gujaf-391	62	23	of	of	ADP
gujaf-391	62	24	accounting	accounting	NOUN
gujaf-391	62	25	practices	practice	NOUN
gujaf-391	62	26	in	in	ADP
gujaf-391	62	27	swedish	swedish	ADJ
gujaf-391	62	28	private	private	ADJ
gujaf-391	62	29	firms	firm	NOUN
gujaf-391	62	30	.	.	PUNCT
gujaf-391	63	1	the	the	DET
gujaf-391	63	2	research	research	NOUN
gujaf-391	63	3	methodology	methodology	NOUN
gujaf-391	63	4	involves	involve	VERB
gujaf-391	63	5	regression	regression	NOUN
gujaf-391	63	6	analysis	analysis	NOUN
gujaf-391	63	7	to	to	PART
gujaf-391	63	8	analyze	analyze	VERB
gujaf-391	63	9	the	the	DET
gujaf-391	63	10	relationship	relationship	NOUN
gujaf-391	63	11	between	between	ADP
gujaf-391	63	12	auditing	auditing	NOUN
gujaf-391	63	13	and	and	CCONJ
gujaf-391	63	14	two	two	NUM
gujaf-391	63	15	measures	measure	NOUN
gujaf-391	63	16	of	of	ADP
gujaf-391	63	17	timeliness	timeliness	NOUN
gujaf-391	63	18	:	:	PUNCT
gujaf-391	63	19	lead	lead	VERB
gujaf-391	63	20	time	time	NOUN
gujaf-391	63	21	and	and	CCONJ
gujaf-391	63	22	late	late	ADJ
gujaf-391	63	23	filing	filing	NOUN
gujaf-391	63	24	.	.	PUNCT
gujaf-391	64	1	the	the	DET
gujaf-391	64	2	sample	sample	NOUN
gujaf-391	64	3	comprises	comprise	VERB
gujaf-391	64	4	private	private	ADJ
gujaf-391	64	5	firms	firm	NOUN
gujaf-391	64	6	in	in	ADP
gujaf-391	64	7	sweden	sweden	PROPN
gujaf-391	64	8	.	.	PUNCT
gujaf-391	65	1	the	the	DET
gujaf-391	65	2	population	population	NOUN
gujaf-391	65	3	comprised	comprise	VERB
gujaf-391	65	4	447,361	447,361	NUM
gujaf-391	65	5	swedish	swedish	ADJ
gujaf-391	65	6	private	private	ADJ
gujaf-391	65	7	limited	limited	ADJ
gujaf-391	65	8	liability	liability	NOUN
gujaf-391	65	9	firms	firm	NOUN
gujaf-391	65	10	.	.	PUNCT
gujaf-391	66	1	a	a	DET
gujaf-391	66	2	stratified	stratified	ADJ
gujaf-391	66	3	sampling	sampling	NOUN
gujaf-391	66	4	method	method	NOUN
gujaf-391	66	5	was	be	AUX
gujaf-391	66	6	employed	employ	VERB
gujaf-391	66	7	to	to	PART
gujaf-391	66	8	obtain	obtain	VERB
gujaf-391	66	9	a	a	DET
gujaf-391	66	10	representative	representative	ADJ
gujaf-391	66	11	sample	sample	NOUN
gujaf-391	66	12	of	of	ADP
gujaf-391	66	13	1,000	1,000	NUM
gujaf-391	66	14	firms	firm	NOUN
gujaf-391	66	15	,	,	PUNCT
gujaf-391	66	16	categorized	categorize	VERB
gujaf-391	66	17	into	into	ADP
gujaf-391	66	18	four	four	NUM
gujaf-391	66	19	strata	strata	NOUN
gujaf-391	66	20	based	base	VERB
gujaf-391	66	21	on	on	ADP
gujaf-391	66	22	size	size	NOUN
gujaf-391	66	23	.	.	PUNCT
gujaf-391	67	1	the	the	DET
gujaf-391	67	2	sample	sample	NOUN
gujaf-391	67	3	represented	represent	VERB
gujaf-391	67	4	all	all	DET
gujaf-391	67	5	types	type	NOUN
gujaf-391	67	6	of	of	ADP
gujaf-391	67	7	swedish	swedish	ADJ
gujaf-391	67	8	private	private	ADJ
gujaf-391	67	9	limited	limited	ADJ
gujaf-391	67	10	liability	liability	NOUN
gujaf-391	67	11	firms	firm	NOUN
gujaf-391	67	12	,	,	PUNCT
gujaf-391	67	13	irrespective	irrespective	ADV
gujaf-391	67	14	of	of	ADP
gujaf-391	67	15	mandatory	mandatory	ADJ
gujaf-391	67	16	or	or	CCONJ
gujaf-391	67	17	voluntary	voluntary	ADJ
gujaf-391	67	18	audits	audits	NOUN
gujaf-391	67	19	.	.	PUNCT
gujaf-391	68	1	the	the	DET
gujaf-391	68	2	investigation	investigation	NOUN
gujaf-391	68	3	focused	focus	VERB
gujaf-391	68	4	on	on	ADP
gujaf-391	68	5	the	the	DET
gujaf-391	68	6	correlation	correlation	NOUN
gujaf-391	68	7	between	between	ADP
gujaf-391	68	8	audits	audits	NOUN
gujaf-391	68	9	and	and	CCONJ
gujaf-391	68	10	timeliness	timeliness	NOUN
gujaf-391	68	11	.	.	PUNCT
gujaf-391	69	1	the	the	DET
gujaf-391	69	2	findings	finding	NOUN
gujaf-391	69	3	of	of	ADP
gujaf-391	69	4	this	this	DET
gujaf-391	69	5	study	study	NOUN
gujaf-391	69	6	indicate	indicate	VERB
gujaf-391	69	7	that	that	SCONJ
gujaf-391	69	8	audited	audit	VERB
gujaf-391	69	9	firms	firm	NOUN
gujaf-391	69	10	when	when	SCONJ
gujaf-391	69	11	compared	compare	VERB
gujaf-391	69	12	to	to	ADP
gujaf-391	69	13	unaudited	unaudited	ADJ
gujaf-391	69	14	firms	firm	NOUN
gujaf-391	69	15	,	,	PUNCT
gujaf-391	69	16	exhibit	exhibit	VERB
gujaf-391	69	17	significantly	significantly	ADV
gujaf-391	69	18	lower	low	ADJ
gujaf-391	69	19	levels	level	NOUN
gujaf-391	69	20	of	of	ADP
gujaf-391	69	21	timeliness	timeliness	NOUN
gujaf-391	69	22	.	.	PUNCT
gujaf-391	70	1	additionally	additionally	ADV
gujaf-391	70	2	,	,	PUNCT
gujaf-391	70	3	it	it	PRON
gujaf-391	70	4	was	be	AUX
gujaf-391	70	5	observed	observe	VERB
gujaf-391	70	6	that	that	SCONJ
gujaf-391	70	7	higher	high	ADJ
gujaf-391	70	8	profitability	profitability	NOUN
gujaf-391	70	9	is	be	AUX
gujaf-391	70	10	linked	link	VERB
gujaf-391	70	11	to	to	ADP
gujaf-391	70	12	increased	increase	VERB
gujaf-391	70	13	timeliness	timeliness	NOUN
gujaf-391	70	14	,	,	PUNCT
gujaf-391	70	15	but	but	CCONJ
gujaf-391	70	16	only	only	ADV
gujaf-391	70	17	in	in	ADP
gujaf-391	70	18	the	the	DET
gujaf-391	70	19	case	case	NOUN
gujaf-391	70	20	of	of	ADP
gujaf-391	70	21	audited	audit	VERB
gujaf-391	70	22	firms	firm	NOUN
gujaf-391	70	23	.	.	PUNCT
gujaf-391	71	1	the	the	DET
gujaf-391	71	2	results	result	NOUN
gujaf-391	71	3	also	also	ADV
gujaf-391	71	4	reveal	reveal	VERB
gujaf-391	71	5	that	that	SCONJ
gujaf-391	71	6	firms	firm	NOUN
gujaf-391	71	7	audited	audit	VERB
gujaf-391	71	8	by	by	ADP
gujaf-391	71	9	one	one	NUM
gujaf-391	71	10	of	of	ADP
gujaf-391	71	11	the	the	DET
gujaf-391	71	12	"	"	PUNCT
gujaf-391	71	13	big	big	ADJ
gujaf-391	71	14	4	4	NUM
gujaf-391	71	15	"	"	PUNCT
gujaf-391	71	16	auditors	auditor	NOUN
gujaf-391	71	17	demonstrate	demonstrate	VERB
gujaf-391	71	18	significantly	significantly	ADV
gujaf-391	71	19	higher	high	ADJ
gujaf-391	71	20	levels	level	NOUN
gujaf-391	71	21	of	of	ADP
gujaf-391	71	22	timeliness	timeliness	NOUN
gujaf-391	71	23	compared	compare	VERB
gujaf-391	71	24	to	to	ADP
gujaf-391	71	25	those	those	PRON
gujaf-391	71	26	audited	audit	VERB
gujaf-391	71	27	by	by	ADP
gujaf-391	71	28	non-"big	non-"big	PROPN
gujaf-391	71	29	4	4	NUM
gujaf-391	71	30	"	"	PUNCT
gujaf-391	71	31	auditors	auditor	NOUN
gujaf-391	71	32	.	.	PUNCT
gujaf-391	72	1	audit	audit	NOUN
gujaf-391	72	2	tenure	tenure	NOUN
gujaf-391	72	3	and	and	CCONJ
gujaf-391	72	4	regulatory	regulatory	ADJ
gujaf-391	72	5	filing	filing	NOUN
gujaf-391	72	6	timeliness	timeliness	NOUN
gujaf-391	72	7	the	the	DET
gujaf-391	72	8	timeliness	timeliness	NOUN
gujaf-391	72	9	of	of	ADP
gujaf-391	72	10	financial	financial	ADJ
gujaf-391	72	11	reporting	reporting	NOUN
gujaf-391	72	12	plays	play	VERB
gujaf-391	72	13	a	a	DET
gujaf-391	72	14	crucial	crucial	ADJ
gujaf-391	72	15	role	role	NOUN
gujaf-391	72	16	in	in	ADP
gujaf-391	72	17	the	the	DET
gujaf-391	72	18	decision	decision	NOUN
gujaf-391	72	19	-	-	PUNCT
gujaf-391	72	20	making	make	VERB
gujaf-391	72	21	process	process	NOUN
gujaf-391	72	22	of	of	ADP
gujaf-391	72	23	financial	financial	ADJ
gujaf-391	72	24	statement	statement	NOUN
gujaf-391	72	25	users	user	NOUN
gujaf-391	72	26	,	,	PUNCT
gujaf-391	72	27	as	as	SCONJ
gujaf-391	72	28	it	it	PRON
gujaf-391	72	29	impacts	impact	VERB
gujaf-391	72	30	their	their	PRON
gujaf-391	72	31	economic	economic	ADJ
gujaf-391	72	32	decisions	decision	NOUN
gujaf-391	72	33	based	base	VERB
gujaf-391	72	34	on	on	ADP
gujaf-391	72	35	historical	historical	ADJ
gujaf-391	72	36	information	information	NOUN
gujaf-391	72	37	.	.	PUNCT
gujaf-391	73	1	(	(	PUNCT
gujaf-391	73	2	yuliastuty	yuliastuty	NOUN
gujaf-391	73	3	,	,	PUNCT
gujaf-391	73	4	asmara	asmara	NOUN
gujaf-391	73	5	and	and	CCONJ
gujaf-391	73	6	situant	situant	PROPN
gujaf-391	73	7	,	,	PUNCT
gujaf-391	73	8	2018	2018	NUM
gujaf-391	73	9	)	)	PUNCT
gujaf-391	73	10	examine	examine	VERB
gujaf-391	73	11	the	the	DET
gujaf-391	73	12	influence	influence	NOUN
gujaf-391	73	13	of	of	ADP
gujaf-391	73	14	audit	audit	NOUN
gujaf-391	73	15	tenure	tenure	NOUN
gujaf-391	73	16	and	and	CCONJ
gujaf-391	73	17	firm	firm	ADJ
gujaf-391	73	18	size	size	NOUN
gujaf-391	73	19	on	on	ADP
gujaf-391	73	20	audit	audit	NOUN
gujaf-391	73	21	delay	delay	NOUN
gujaf-391	73	22	and	and	CCONJ
gujaf-391	73	23	its	its	PRON
gujaf-391	73	24	subsequent	subsequent	ADJ
gujaf-391	73	25	impact	impact	NOUN
gujaf-391	73	26	on	on	ADP
gujaf-391	73	27	timeliness	timeliness	NOUN
gujaf-391	73	28	.	.	PUNCT
gujaf-391	74	1	the	the	DET
gujaf-391	74	2	population	population	NOUN
gujaf-391	74	3	for	for	ADP
gujaf-391	74	4	this	this	DET
gujaf-391	74	5	research	research	NOUN
gujaf-391	74	6	comprises	comprise	VERB
gujaf-391	74	7	consumer	consumer	NOUN
gujaf-391	74	8	goods	good	NOUN
gujaf-391	74	9	companies	company	NOUN
gujaf-391	74	10	listed	list	VERB
gujaf-391	74	11	on	on	ADP
gujaf-391	74	12	the	the	DET
gujaf-391	74	13	indonesia	indonesia	PROPN
gujaf-391	74	14	stock	stock	PROPN
gujaf-391	74	15	exchange	exchange	PROPN
gujaf-391	74	16	(	(	PUNCT
gujaf-391	74	17	idx	idx	PROPN
gujaf-391	74	18	)	)	PUNCT
gujaf-391	74	19	from	from	ADP
gujaf-391	74	20	2014	2014	NUM
gujaf-391	74	21	to	to	ADP
gujaf-391	74	22	2016	2016	NUM
gujaf-391	74	23	.	.	PUNCT
gujaf-391	75	1	purposive	purposive	ADJ
gujaf-391	75	2	sampling	sampling	NOUN
gujaf-391	75	3	was	be	AUX
gujaf-391	75	4	employed	employ	VERB
gujaf-391	75	5	,	,	PUNCT
gujaf-391	75	6	resulting	result	VERB
gujaf-391	75	7	in	in	ADP
gujaf-391	75	8	a	a	DET
gujaf-391	75	9	sample	sample	NOUN
gujaf-391	75	10	of	of	ADP
gujaf-391	75	11	30	30	NUM
gujaf-391	75	12	companies	company	NOUN
gujaf-391	75	13	with	with	ADP
gujaf-391	75	14	a	a	DET
gujaf-391	75	15	total	total	NOUN
gujaf-391	75	16	of	of	ADP
gujaf-391	75	17	90	90	NUM
gujaf-391	75	18	observations	observation	NOUN
gujaf-391	75	19	over	over	ADP
gujaf-391	75	20	three	three	NUM
gujaf-391	75	21	years	year	NOUN
gujaf-391	75	22	.	.	PUNCT
gujaf-391	76	1	the	the	DET
gujaf-391	76	2	data	datum	NOUN
gujaf-391	76	3	collected	collect	VERB
gujaf-391	76	4	consists	consist	NOUN
gujaf-391	76	5	of	of	ADP
gujaf-391	76	6	audited	audit	VERB
gujaf-391	76	7	financial	financial	ADJ
gujaf-391	76	8	statements	statement	NOUN
gujaf-391	76	9	obtained	obtain	VERB
gujaf-391	76	10	from	from	ADP
gujaf-391	76	11	the	the	DET
gujaf-391	76	12	indonesia	indonesia	PROPN
gujaf-391	76	13	stock	stock	PROPN
gujaf-391	76	14	exchange	exchange	PROPN
gujaf-391	76	15	.	.	PUNCT
gujaf-391	77	1	the	the	DET
gujaf-391	77	2	analysis	analysis	NOUN
gujaf-391	77	3	utilized	utilize	VERB
gujaf-391	77	4	both	both	CCONJ
gujaf-391	77	5	the	the	DET
gujaf-391	77	6	outer	outer	ADJ
gujaf-391	77	7	model	model	NOUN
gujaf-391	77	8	and	and	CCONJ
gujaf-391	77	9	inner	inner	ADJ
gujaf-391	77	10	model	model	NOUN
gujaf-391	77	11	through	through	ADP
gujaf-391	77	12	the	the	DET
gujaf-391	77	13	smartpls	smartpls	NOUN
gujaf-391	77	14	3.0	3.0	NUM
gujaf-391	77	15	software	software	NOUN
gujaf-391	77	16	.	.	PUNCT
gujaf-391	78	1	the	the	DET
gujaf-391	78	2	findings	finding	NOUN
gujaf-391	78	3	indicate	indicate	VERB
gujaf-391	78	4	that	that	SCONJ
gujaf-391	78	5	neither	neither	PRON
gujaf-391	78	6	audit	audit	NOUN
gujaf-391	78	7	tenure	tenure	NOUN
gujaf-391	78	8	nor	nor	CCONJ
gujaf-391	78	9	firm	firm	ADJ
gujaf-391	78	10	size	size	NOUN
gujaf-391	78	11	significantly	significantly	ADV
gujaf-391	78	12	affects	affect	VERB
gujaf-391	78	13	audit	audit	NOUN
gujaf-391	78	14	delay	delay	NOUN
gujaf-391	78	15	and	and	CCONJ
gujaf-391	78	16	timeliness	timeliness	NOUN
gujaf-391	78	17	,	,	PUNCT
gujaf-391	78	18	but	but	CCONJ
gujaf-391	78	19	audit	audit	NOUN
gujaf-391	78	20	delay	delay	NOUN
gujaf-391	78	21	does	do	AUX
gujaf-391	78	22	have	have	VERB
gujaf-391	78	23	a	a	DET
gujaf-391	78	24	significant	significant	ADJ
gujaf-391	78	25	influence	influence	NOUN
gujaf-391	78	26	on	on	ADP
gujaf-391	78	27	timeliness	timeliness	NOUN
gujaf-391	78	28	.	.	PUNCT
gujaf-391	79	1	gusau	gusau	ADJ
gujaf-391	79	2	journal	journal	PROPN
gujaf-391	79	3	of	of	ADP
gujaf-391	79	4	accounting	accounting	NOUN
gujaf-391	79	5	and	and	CCONJ
gujaf-391	79	6	finance	finance	NOUN
gujaf-391	79	7	,	,	PUNCT
gujaf-391	79	8	vol.6	vol.6	PROPN
gujaf-391	79	9	,	,	PUNCT
gujaf-391	79	10	issue	issue	NOUN
gujaf-391	79	11	1	1	NUM
gujaf-391	79	12	,	,	PUNCT
gujaf-391	79	13	april	april	PROPN
gujaf-391	79	14	,	,	PUNCT
gujaf-391	79	15	2025	2025	NUM
gujaf-391	79	16	385	385	NUM
gujaf-391	79	17	singer	singer	NOUN
gujaf-391	79	18	and	and	CCONJ
gujaf-391	79	19	zhang	zhang	PROPN
gujaf-391	79	20	(	(	PUNCT
gujaf-391	79	21	2018	2018	NUM
gujaf-391	79	22	)	)	PUNCT
gujaf-391	79	23	investigated	investigate	VERB
gujaf-391	79	24	the	the	DET
gujaf-391	79	25	relationship	relationship	NOUN
gujaf-391	79	26	between	between	ADP
gujaf-391	79	27	audit	audit	NOUN
gujaf-391	79	28	firm	firm	ADJ
gujaf-391	79	29	tenure	tenure	NOUN
gujaf-391	79	30	and	and	CCONJ
gujaf-391	79	31	audit	audit	NOUN
gujaf-391	79	32	quality	quality	NOUN
gujaf-391	79	33	,	,	PUNCT
gujaf-391	79	34	using	use	VERB
gujaf-391	79	35	the	the	DET
gujaf-391	79	36	promptness	promptness	NOUN
gujaf-391	79	37	of	of	ADP
gujaf-391	79	38	misstatement	misstatement	ADJ
gujaf-391	79	39	discovery	discovery	NOUN
gujaf-391	79	40	as	as	ADP
gujaf-391	79	41	an	an	DET
gujaf-391	79	42	indicator	indicator	NOUN
gujaf-391	79	43	.	.	PUNCT
gujaf-391	80	1	they	they	PRON
gujaf-391	80	2	address	address	VERB
gujaf-391	80	3	the	the	DET
gujaf-391	80	4	issue	issue	NOUN
gujaf-391	80	5	of	of	ADP
gujaf-391	80	6	endogeneity	endogeneity	NOUN
gujaf-391	80	7	and	and	CCONJ
gujaf-391	80	8	find	find	VERB
gujaf-391	80	9	that	that	SCONJ
gujaf-391	80	10	longer	long	ADJ
gujaf-391	80	11	audit	audit	VERB
gujaf-391	80	12	firm	firm	ADJ
gujaf-391	80	13	tenure	tenure	NOUN
gujaf-391	80	14	is	be	AUX
gujaf-391	80	15	associated	associate	VERB
gujaf-391	80	16	with	with	ADP
gujaf-391	80	17	delayed	delay	VERB
gujaf-391	80	18	detection	detection	NOUN
gujaf-391	80	19	and	and	CCONJ
gujaf-391	80	20	rectification	rectification	NOUN
gujaf-391	80	21	of	of	ADP
gujaf-391	80	22	misstatements	misstatement	NOUN
gujaf-391	80	23	,	,	PUNCT
gujaf-391	80	24	suggesting	suggest	VERB
gujaf-391	80	25	a	a	DET
gujaf-391	80	26	negative	negative	ADJ
gujaf-391	80	27	impact	impact	NOUN
gujaf-391	80	28	of	of	ADP
gujaf-391	80	29	extended	extended	ADJ
gujaf-391	80	30	auditor	auditor	NOUN
gujaf-391	80	31	tenure	tenure	NOUN
gujaf-391	80	32	on	on	ADP
gujaf-391	80	33	audit	audit	NOUN
gujaf-391	80	34	quality	quality	NOUN
gujaf-391	80	35	.	.	PUNCT
gujaf-391	81	1	they	they	PRON
gujaf-391	81	2	employ	employ	VERB
gujaf-391	81	3	the	the	DET
gujaf-391	81	4	non	non	ADJ
gujaf-391	81	5	-	-	ADJ
gujaf-391	81	6	voluntary	voluntary	ADJ
gujaf-391	81	7	auditor	auditor	NOUN
gujaf-391	81	8	change	change	NOUN
gujaf-391	81	9	after	after	ADP
gujaf-391	81	10	the	the	DET
gujaf-391	81	11	demise	demise	NOUN
gujaf-391	81	12	of	of	ADP
gujaf-391	81	13	arthur	arthur	PROPN
gujaf-391	81	14	andersen	andersen	PROPN
gujaf-391	81	15	in	in	ADP
gujaf-391	81	16	2002	2002	NUM
gujaf-391	81	17	as	as	ADP
gujaf-391	81	18	a	a	DET
gujaf-391	81	19	natural	natural	ADJ
gujaf-391	81	20	experiment	experiment	NOUN
gujaf-391	81	21	and	and	CCONJ
gujaf-391	81	22	compare	compare	VERB
gujaf-391	81	23	the	the	DET
gujaf-391	81	24	discovery	discovery	NOUN
gujaf-391	81	25	time	time	NOUN
gujaf-391	81	26	of	of	ADP
gujaf-391	81	27	misstatements	misstatement	NOUN
gujaf-391	81	28	between	between	ADP
gujaf-391	81	29	companies	company	NOUN
gujaf-391	81	30	that	that	PRON
gujaf-391	81	31	switched	switch	VERB
gujaf-391	81	32	auditors	auditor	NOUN
gujaf-391	81	33	during	during	ADP
gujaf-391	81	34	that	that	DET
gujaf-391	81	35	period	period	NOUN
gujaf-391	81	36	and	and	CCONJ
gujaf-391	81	37	those	those	PRON
gujaf-391	81	38	that	that	PRON
gujaf-391	81	39	retained	retain	VERB
gujaf-391	81	40	their	their	PRON
gujaf-391	81	41	auditors	auditor	NOUN
gujaf-391	81	42	.	.	PUNCT
gujaf-391	82	1	interestingly	interestingly	ADV
gujaf-391	82	2	,	,	PUNCT
gujaf-391	82	3	they	they	PRON
gujaf-391	82	4	observe	observe	VERB
gujaf-391	82	5	that	that	SCONJ
gujaf-391	82	6	companies	company	NOUN
gujaf-391	82	7	undergoing	undergo	VERB
gujaf-391	82	8	an	an	DET
gujaf-391	82	9	auditor	auditor	NOUN
gujaf-391	82	10	change	change	NOUN
gujaf-391	82	11	had	have	VERB
gujaf-391	82	12	faster	fast	ADJ
gujaf-391	82	13	misstatement	misstatement	NOUN
gujaf-391	82	14	detection	detection	NOUN
gujaf-391	82	15	,	,	PUNCT
gujaf-391	82	16	highlighting	highlight	VERB
gujaf-391	82	17	the	the	DET
gujaf-391	82	18	benefits	benefit	NOUN
gujaf-391	82	19	of	of	ADP
gujaf-391	82	20	a	a	DET
gujaf-391	82	21	fresh	fresh	ADJ
gujaf-391	82	22	perspective	perspective	NOUN
gujaf-391	82	23	from	from	ADP
gujaf-391	82	24	a	a	DET
gujaf-391	82	25	new	new	ADJ
gujaf-391	82	26	auditor	auditor	NOUN
gujaf-391	82	27	.	.	PUNCT
gujaf-391	83	1	their	their	PRON
gujaf-391	83	2	analysis	analysis	NOUN
gujaf-391	83	3	also	also	ADV
gujaf-391	83	4	reveals	reveal	VERB
gujaf-391	83	5	that	that	SCONJ
gujaf-391	83	6	longer	long	ADJ
gujaf-391	83	7	auditor	auditor	NOUN
gujaf-391	83	8	tenure	tenure	NOUN
gujaf-391	83	9	is	be	AUX
gujaf-391	83	10	linked	link	VERB
gujaf-391	83	11	to	to	ADP
gujaf-391	83	12	more	more	ADV
gujaf-391	83	13	significant	significant	ADJ
gujaf-391	83	14	misstatements	misstatement	NOUN
gujaf-391	83	15	,	,	PUNCT
gujaf-391	83	16	and	and	CCONJ
gujaf-391	83	17	although	although	SCONJ
gujaf-391	83	18	the	the	DET
gujaf-391	83	19	sarbanes	sarbanes	PROPN
gujaf-391	83	20	-	-	PUNCT
gujaf-391	83	21	oxley	oxley	ADJ
gujaf-391	83	22	act	act	NOUN
gujaf-391	83	23	has	have	AUX
gujaf-391	83	24	somewhat	somewhat	ADV
gujaf-391	83	25	alleviated	alleviate	VERB
gujaf-391	83	26	the	the	DET
gujaf-391	83	27	negative	negative	ADJ
gujaf-391	83	28	effect	effect	NOUN
gujaf-391	83	29	,	,	PUNCT
gujaf-391	83	30	it	it	PRON
gujaf-391	83	31	has	have	AUX
gujaf-391	83	32	n't	not	PART
gujaf-391	83	33	completely	completely	ADV
gujaf-391	83	34	eliminated	eliminate	VERB
gujaf-391	83	35	it	it	PRON
gujaf-391	83	36	.	.	PUNCT
gujaf-391	84	1	additionally	additionally	ADV
gujaf-391	84	2	,	,	PUNCT
gujaf-391	84	3	they	they	PRON
gujaf-391	84	4	find	find	VERB
gujaf-391	84	5	that	that	SCONJ
gujaf-391	84	6	the	the	DET
gujaf-391	84	7	negative	negative	ADJ
gujaf-391	84	8	association	association	NOUN
gujaf-391	84	9	between	between	ADP
gujaf-391	84	10	auditor	auditor	NOUN
gujaf-391	84	11	tenure	tenure	NOUN
gujaf-391	84	12	and	and	CCONJ
gujaf-391	84	13	timely	timely	ADJ
gujaf-391	84	14	misstatement	misstatement	ADJ
gujaf-391	84	15	discovery	discovery	NOUN
gujaf-391	84	16	is	be	AUX
gujaf-391	84	17	mainly	mainly	ADV
gujaf-391	84	18	prevalent	prevalent	ADJ
gujaf-391	84	19	in	in	ADP
gujaf-391	84	20	the	the	DET
gujaf-391	84	21	first	first	ADJ
gujaf-391	84	22	ten	ten	NUM
gujaf-391	84	23	years	year	NOUN
gujaf-391	84	24	of	of	ADP
gujaf-391	84	25	an	an	DET
gujaf-391	84	26	audit	audit	NOUN
gujaf-391	84	27	engagement	engagement	NOUN
gujaf-391	84	28	.	.	PUNCT
gujaf-391	85	1	audit	audit	NOUN
gujaf-391	85	2	committee	committee	NOUN
gujaf-391	85	3	size	size	NOUN
gujaf-391	85	4	and	and	CCONJ
gujaf-391	85	5	regulatory	regulatory	ADJ
gujaf-391	85	6	filing	filing	NOUN
gujaf-391	85	7	timeliness	timeliness	NOUN
gujaf-391	85	8	syofyan	syofyan	NOUN
gujaf-391	85	9	,	,	PUNCT
gujaf-391	85	10	septiari	septiari	X
gujaf-391	85	11	,	,	PUNCT
gujaf-391	85	12	dwita	dwita	PROPN
gujaf-391	85	13	and	and	CCONJ
gujaf-391	85	14	rashmi	rashmi	PROPN
gujaf-391	85	15	(	(	PUNCT
gujaf-391	85	16	2021	2021	NUM
gujaf-391	85	17	)	)	PUNCT
gujaf-391	85	18	investigated	investigate	VERB
gujaf-391	85	19	the	the	DET
gujaf-391	85	20	relationship	relationship	NOUN
gujaf-391	85	21	between	between	ADP
gujaf-391	85	22	the	the	DET
gujaf-391	85	23	audit	audit	NOUN
gujaf-391	85	24	committee	committee	PROPN
gujaf-391	85	25	(	(	PUNCT
gujaf-391	85	26	ac	ac	PROPN
gujaf-391	85	27	)	)	PUNCT
gujaf-391	85	28	and	and	CCONJ
gujaf-391	85	29	reporting	report	VERB
gujaf-391	85	30	quality	quality	NOUN
gujaf-391	85	31	,	,	PUNCT
gujaf-391	85	32	specifically	specifically	ADV
gujaf-391	85	33	focusing	focus	VERB
gujaf-391	85	34	on	on	ADP
gujaf-391	85	35	reporting	report	VERB
gujaf-391	85	36	timeliness	timeliness	NOUN
gujaf-391	85	37	in	in	ADP
gujaf-391	85	38	the	the	DET
gujaf-391	85	39	indonesian	indonesian	ADJ
gujaf-391	85	40	context	context	NOUN
gujaf-391	85	41	.	.	PUNCT
gujaf-391	86	1	the	the	DET
gujaf-391	86	2	effectiveness	effectiveness	NOUN
gujaf-391	86	3	of	of	ADP
gujaf-391	86	4	the	the	DET
gujaf-391	86	5	ac	ac	PROPN
gujaf-391	86	6	is	be	AUX
gujaf-391	86	7	measured	measure	VERB
gujaf-391	86	8	based	base	VERB
gujaf-391	86	9	on	on	ADP
gujaf-391	86	10	factors	factor	NOUN
gujaf-391	86	11	such	such	ADJ
gujaf-391	86	12	as	as	ADP
gujaf-391	86	13	committee	committee	NOUN
gujaf-391	86	14	size	size	NOUN
gujaf-391	86	15	,	,	PUNCT
gujaf-391	86	16	expertise	expertise	NOUN
gujaf-391	86	17	or	or	CCONJ
gujaf-391	86	18	competence	competence	NOUN
gujaf-391	86	19	of	of	ADP
gujaf-391	86	20	its	its	PRON
gujaf-391	86	21	members	member	NOUN
gujaf-391	86	22	,	,	PUNCT
gujaf-391	86	23	and	and	CCONJ
gujaf-391	86	24	meeting	meeting	NOUN
gujaf-391	86	25	frequency	frequency	NOUN
gujaf-391	86	26	.	.	PUNCT
gujaf-391	87	1	the	the	DET
gujaf-391	87	2	researchers	researcher	NOUN
gujaf-391	87	3	analyzed	analyze	VERB
gujaf-391	87	4	data	datum	NOUN
gujaf-391	87	5	from	from	ADP
gujaf-391	87	6	240	240	NUM
gujaf-391	87	7	observations	observation	NOUN
gujaf-391	87	8	spanning	span	VERB
gujaf-391	87	9	48	48	NUM
gujaf-391	87	10	manufacturing	manufacturing	NOUN
gujaf-391	87	11	companies	company	NOUN
gujaf-391	87	12	listed	list	VERB
gujaf-391	87	13	on	on	ADP
gujaf-391	87	14	the	the	DET
gujaf-391	87	15	indonesian	indonesian	ADJ
gujaf-391	87	16	stock	stock	PROPN
gujaf-391	87	17	exchange	exchange	PROPN
gujaf-391	87	18	(	(	PUNCT
gujaf-391	87	19	idx	idx	PROPN
gujaf-391	87	20	)	)	PUNCT
gujaf-391	87	21	from	from	ADP
gujaf-391	87	22	2014	2014	NUM
gujaf-391	87	23	to	to	ADP
gujaf-391	87	24	2019	2019	NUM
gujaf-391	87	25	.	.	PUNCT
gujaf-391	88	1	they	they	PRON
gujaf-391	88	2	employ	employ	VERB
gujaf-391	88	3	a	a	DET
gujaf-391	88	4	logit	logit	NOUN
gujaf-391	88	5	regression	regression	NOUN
gujaf-391	88	6	analysis	analysis	NOUN
gujaf-391	88	7	to	to	PART
gujaf-391	88	8	test	test	VERB
gujaf-391	88	9	their	their	PRON
gujaf-391	88	10	hypotheses	hypothesis	NOUN
gujaf-391	88	11	.	.	PUNCT
gujaf-391	89	1	the	the	DET
gujaf-391	89	2	findings	finding	NOUN
gujaf-391	89	3	suggest	suggest	VERB
gujaf-391	89	4	that	that	SCONJ
gujaf-391	89	5	ac	ac	PROPN
gujaf-391	89	6	size	size	NOUN
gujaf-391	89	7	and	and	CCONJ
gujaf-391	89	8	financial	financial	ADJ
gujaf-391	89	9	expertise	expertise	NOUN
gujaf-391	89	10	do	do	AUX
gujaf-391	89	11	not	not	PART
gujaf-391	89	12	have	have	VERB
gujaf-391	89	13	a	a	DET
gujaf-391	89	14	significant	significant	ADJ
gujaf-391	89	15	association	association	NOUN
gujaf-391	89	16	with	with	ADP
gujaf-391	89	17	audit	audit	NOUN
gujaf-391	89	18	report	report	NOUN
gujaf-391	89	19	timeliness	timeliness	NOUN
gujaf-391	89	20	,	,	PUNCT
gujaf-391	89	21	whereas	whereas	SCONJ
gujaf-391	89	22	meeting	meet	VERB
gujaf-391	89	23	frequency	frequency	NOUN
gujaf-391	89	24	does	do	VERB
gujaf-391	89	25	.	.	PUNCT
gujaf-391	90	1	this	this	DET
gujaf-391	90	2	highlights	highlight	NOUN
gujaf-391	90	3	that	that	SCONJ
gujaf-391	90	4	the	the	DET
gujaf-391	90	5	effectiveness	effectiveness	NOUN
gujaf-391	90	6	of	of	ADP
gujaf-391	90	7	the	the	DET
gujaf-391	90	8	ac	ac	PROPN
gujaf-391	90	9	depends	depend	VERB
gujaf-391	90	10	on	on	ADP
gujaf-391	90	11	effective	effective	ADJ
gujaf-391	90	12	communication	communication	NOUN
gujaf-391	90	13	among	among	ADP
gujaf-391	90	14	its	its	PRON
gujaf-391	90	15	members	member	NOUN
gujaf-391	90	16	,	,	PUNCT
gujaf-391	90	17	and	and	CCONJ
gujaf-391	90	18	more	more	ADV
gujaf-391	90	19	frequent	frequent	ADJ
gujaf-391	90	20	meetings	meeting	NOUN
gujaf-391	90	21	contribute	contribute	VERB
gujaf-391	90	22	to	to	ADP
gujaf-391	90	23	better	well	ADJ
gujaf-391	90	24	communication	communication	NOUN
gujaf-391	90	25	.	.	PUNCT
gujaf-391	91	1	the	the	DET
gujaf-391	91	2	study	study	NOUN
gujaf-391	91	3	also	also	ADV
gujaf-391	91	4	emphasizes	emphasize	VERB
gujaf-391	91	5	the	the	DET
gujaf-391	91	6	importance	importance	NOUN
gujaf-391	91	7	of	of	ADP
gujaf-391	91	8	the	the	DET
gujaf-391	91	9	number	number	NOUN
gujaf-391	91	10	of	of	ADP
gujaf-391	91	11	ac	ac	PROPN
gujaf-391	91	12	meetings	meeting	NOUN
gujaf-391	91	13	in	in	ADP
gujaf-391	91	14	fulfiling	fulfil	VERB
gujaf-391	91	15	their	their	PRON
gujaf-391	91	16	oversight	oversight	NOUN
gujaf-391	91	17	role	role	NOUN
gujaf-391	91	18	,	,	PUNCT
gujaf-391	91	19	leading	lead	VERB
gujaf-391	91	20	to	to	ADP
gujaf-391	91	21	the	the	DET
gujaf-391	91	22	timely	timely	ADJ
gujaf-391	91	23	submission	submission	NOUN
gujaf-391	91	24	of	of	ADP
gujaf-391	91	25	audited	audit	VERB
gujaf-391	91	26	financial	financial	ADJ
gujaf-391	91	27	statements	statement	NOUN
gujaf-391	91	28	.	.	PUNCT
gujaf-391	92	1	in	in	ADP
gujaf-391	92	2	addition	addition	NOUN
gujaf-391	92	3	,	,	PUNCT
gujaf-391	92	4	odjaremu	odjaremu	NOUN
gujaf-391	92	5	and	and	CCONJ
gujaf-391	92	6	jeroh	jeroh	PROPN
gujaf-391	92	7	,	,	PUNCT
gujaf-391	92	8	(	(	PUNCT
gujaf-391	92	9	2019	2019	NUM
gujaf-391	92	10	)	)	PUNCT
gujaf-391	92	11	assessed	assess	VERB
gujaf-391	92	12	the	the	DET
gujaf-391	92	13	impact	impact	NOUN
gujaf-391	92	14	of	of	ADP
gujaf-391	92	15	audit	audit	NOUN
gujaf-391	92	16	committee	committee	NOUN
gujaf-391	92	17	attributes	attribute	VERB
gujaf-391	92	18	on	on	ADP
gujaf-391	92	19	the	the	DET
gujaf-391	92	20	reporting	reporting	NOUN
gujaf-391	92	21	timeliness	timeliness	NOUN
gujaf-391	92	22	of	of	ADP
gujaf-391	92	23	listed	list	VERB
gujaf-391	92	24	firms	firm	NOUN
gujaf-391	92	25	in	in	ADP
gujaf-391	92	26	nigeria	nigeria	PROPN
gujaf-391	92	27	.	.	PUNCT
gujaf-391	93	1	the	the	DET
gujaf-391	93	2	researchers	researcher	NOUN
gujaf-391	93	3	collected	collect	VERB
gujaf-391	93	4	firm	firm	ADJ
gujaf-391	93	5	-	-	PUNCT
gujaf-391	93	6	level	level	NOUN
gujaf-391	93	7	secondary	secondary	ADJ
gujaf-391	93	8	data	datum	NOUN
gujaf-391	93	9	from	from	ADP
gujaf-391	93	10	the	the	DET
gujaf-391	93	11	financial	financial	ADJ
gujaf-391	93	12	statements	statement	NOUN
gujaf-391	93	13	of	of	ADP
gujaf-391	93	14	21	21	NUM
gujaf-391	93	15	randomly	randomly	ADV
gujaf-391	93	16	selected	select	VERB
gujaf-391	93	17	firms	firm	NOUN
gujaf-391	93	18	over	over	ADP
gujaf-391	93	19	six	six	NUM
gujaf-391	93	20	years	year	NOUN
gujaf-391	93	21	(	(	PUNCT
gujaf-391	93	22	2012	2012	NUM
gujaf-391	93	23	-	-	SYM
gujaf-391	93	24	2017	2017	NUM
gujaf-391	93	25	)	)	PUNCT
gujaf-391	93	26	.	.	PUNCT
gujaf-391	94	1	they	they	PRON
gujaf-391	94	2	employed	employ	VERB
gujaf-391	94	3	an	an	DET
gujaf-391	94	4	ex	ex	NOUN
gujaf-391	94	5	-	-	ADJ
gujaf-391	94	6	post	post	ADJ
gujaf-391	94	7	facto	facto	X
gujaf-391	94	8	research	research	NOUN
gujaf-391	94	9	design	design	NOUN
gujaf-391	94	10	and	and	CCONJ
gujaf-391	94	11	used	use	VERB
gujaf-391	94	12	descriptive	descriptive	ADJ
gujaf-391	94	13	and	and	CCONJ
gujaf-391	94	14	inferential	inferential	ADJ
gujaf-391	94	15	statistical	statistical	ADJ
gujaf-391	94	16	techniques	technique	NOUN
gujaf-391	94	17	,	,	PUNCT
gujaf-391	94	18	including	include	VERB
gujaf-391	94	19	regression	regression	NOUN
gujaf-391	94	20	analysis	analysis	NOUN
gujaf-391	94	21	,	,	PUNCT
gujaf-391	94	22	to	to	PART
gujaf-391	94	23	analyze	analyze	VERB
gujaf-391	94	24	the	the	DET
gujaf-391	94	25	data	datum	NOUN
gujaf-391	94	26	.	.	PUNCT
gujaf-391	95	1	the	the	DET
gujaf-391	95	2	study	study	NOUN
gujaf-391	95	3	aimed	aim	VERB
gujaf-391	95	4	to	to	PART
gujaf-391	95	5	empirically	empirically	ADV
gujaf-391	95	6	examine	examine	VERB
gujaf-391	95	7	the	the	DET
gujaf-391	95	8	relationship	relationship	NOUN
gujaf-391	95	9	between	between	ADP
gujaf-391	95	10	audit	audit	NOUN
gujaf-391	95	11	committee	committee	NOUN
gujaf-391	95	12	attributes	attribute	NOUN
gujaf-391	95	13	(	(	PUNCT
gujaf-391	95	14	such	such	ADJ
gujaf-391	95	15	as	as	ADP
gujaf-391	95	16	size	size	NOUN
gujaf-391	95	17	,	,	PUNCT
gujaf-391	95	18	independence	independence	NOUN
gujaf-391	95	19	,	,	PUNCT
gujaf-391	95	20	and	and	CCONJ
gujaf-391	95	21	diligence	diligence	NOUN
gujaf-391	95	22	)	)	PUNCT
gujaf-391	95	23	and	and	CCONJ
gujaf-391	95	24	the	the	DET
gujaf-391	95	25	timeliness	timeliness	NOUN
gujaf-391	95	26	of	of	ADP
gujaf-391	95	27	financial	financial	ADJ
gujaf-391	95	28	reporting	reporting	NOUN
gujaf-391	95	29	in	in	ADP
gujaf-391	95	30	nigerian	nigerian	ADJ
gujaf-391	95	31	corporate	corporate	ADJ
gujaf-391	95	32	entities	entity	NOUN
gujaf-391	95	33	.	.	PUNCT
gujaf-391	96	1	the	the	DET
gujaf-391	96	2	findings	finding	NOUN
gujaf-391	96	3	revealed	reveal	VERB
gujaf-391	96	4	a	a	DET
gujaf-391	96	5	significant	significant	ADJ
gujaf-391	96	6	association	association	NOUN
gujaf-391	96	7	between	between	ADP
gujaf-391	96	8	audit	audit	NOUN
gujaf-391	96	9	committee	committee	NOUN
gujaf-391	96	10	attributes	attribute	NOUN
gujaf-391	96	11	and	and	CCONJ
gujaf-391	96	12	regulatory	regulatory	ADJ
gujaf-391	96	13	filing	filing	NOUN
gujaf-391	96	14	timeliness	timeliness	NOUN
gujaf-391	96	15	in	in	ADP
gujaf-391	96	16	nigerian	nigerian	ADJ
gujaf-391	96	17	firms	firm	NOUN
gujaf-391	96	18	.	.	PUNCT
gujaf-391	97	1	based	base	VERB
gujaf-391	97	2	on	on	ADP
gujaf-391	97	3	these	these	DET
gujaf-391	97	4	results	result	NOUN
gujaf-391	97	5	,	,	PUNCT
gujaf-391	97	6	the	the	DET
gujaf-391	97	7	researchers	researcher	NOUN
gujaf-391	97	8	recommend	recommend	VERB
gujaf-391	97	9	that	that	SCONJ
gujaf-391	97	10	firms	firm	NOUN
gujaf-391	97	11	adhere	adhere	VERB
gujaf-391	97	12	strictly	strictly	ADV
gujaf-391	97	13	to	to	ADP
gujaf-391	97	14	guidelines	guideline	NOUN
gujaf-391	97	15	and	and	CCONJ
gujaf-391	97	16	thresholds	threshold	NOUN
gujaf-391	97	17	when	when	SCONJ
gujaf-391	97	18	constituting	constitute	VERB
gujaf-391	97	19	their	their	PRON
gujaf-391	97	20	audit	audit	NOUN
gujaf-391	97	21	committees	committee	NOUN
gujaf-391	97	22	.	.	PUNCT
gujaf-391	98	1	they	they	PRON
gujaf-391	98	2	also	also	ADV
gujaf-391	98	3	suggest	suggest	VERB
gujaf-391	98	4	that	that	SCONJ
gujaf-391	98	5	regulatory	regulatory	ADJ
gujaf-391	98	6	bodies	body	NOUN
gujaf-391	98	7	should	should	AUX
gujaf-391	98	8	actively	actively	ADV
gujaf-391	98	9	monitor	monitor	VERB
gujaf-391	98	10	firms	firm	NOUN
gujaf-391	98	11	'	'	PART
gujaf-391	98	12	compliance	compliance	NOUN
gujaf-391	98	13	levels	level	NOUN
gujaf-391	98	14	,	,	PUNCT
gujaf-391	98	15	particularly	particularly	ADV
gujaf-391	98	16	regarding	regard	VERB
gujaf-391	98	17	the	the	DET
gujaf-391	98	18	independence	independence	NOUN
gujaf-391	98	19	and	and	CCONJ
gujaf-391	98	20	diligence	diligence	NOUN
gujaf-391	98	21	of	of	ADP
gujaf-391	98	22	audit	audit	NOUN
gujaf-391	98	23	committees	committee	NOUN
gujaf-391	98	24	.	.	PUNCT
gujaf-391	99	1	theoretical	theoretical	ADJ
gujaf-391	99	2	framework	framework	NOUN
gujaf-391	99	3	managerial	managerial	ADJ
gujaf-391	99	4	ability	ability	NOUN
gujaf-391	99	5	,	,	PUNCT
gujaf-391	99	6	as	as	SCONJ
gujaf-391	99	7	affirmed	affirm	VERB
gujaf-391	99	8	by	by	ADP
gujaf-391	99	9	resource	resource	NOUN
gujaf-391	99	10	-	-	PUNCT
gujaf-391	99	11	based	base	VERB
gujaf-391	99	12	theory	theory	NOUN
gujaf-391	99	13	,	,	PUNCT
gujaf-391	99	14	serves	serve	VERB
gujaf-391	99	15	as	as	ADP
gujaf-391	99	16	a	a	DET
gujaf-391	99	17	valuable	valuable	ADJ
gujaf-391	99	18	resource	resource	NOUN
gujaf-391	99	19	that	that	PRON
gujaf-391	99	20	enhances	enhance	VERB
gujaf-391	99	21	firms	firm	NOUN
gujaf-391	99	22	'	'	PART
gujaf-391	99	23	competitive	competitive	ADJ
gujaf-391	99	24	advantages	advantage	NOUN
gujaf-391	99	25	through	through	ADP
gujaf-391	99	26	the	the	DET
gujaf-391	99	27	efficient	efficient	ADJ
gujaf-391	99	28	utilization	utilization	NOUN
gujaf-391	99	29	of	of	ADP
gujaf-391	99	30	resources	resource	NOUN
gujaf-391	99	31	(	(	PUNCT
gujaf-391	99	32	holcomb	holcomb	INTJ
gujaf-391	99	33	,	,	PUNCT
gujaf-391	99	34	halmes	halme	NOUN
gujaf-391	99	35	&	&	CCONJ
gujaf-391	99	36	connelly	connelly	PROPN
gujaf-391	99	37	,	,	PUNCT
gujaf-391	99	38	2009	2009	NUM
gujaf-391	99	39	)	)	PUNCT
gujaf-391	99	40	.	.	PUNCT
gujaf-391	100	1	according	accord	VERB
gujaf-391	100	2	to	to	ADP
gujaf-391	100	3	the	the	DET
gujaf-391	100	4	efficiency	efficiency	NOUN
gujaf-391	100	5	hypothesis	hypothesis	NOUN
gujaf-391	100	6	,	,	PUNCT
gujaf-391	100	7	higher	high	ADJ
gujaf-391	100	8	-	-	PUNCT
gujaf-391	100	9	ability	ability	NOUN
gujaf-391	100	10	managers	manager	NOUN
gujaf-391	100	11	possess	possess	VERB
gujaf-391	100	12	superior	superior	ADJ
gujaf-391	100	13	knowledge	knowledge	NOUN
gujaf-391	100	14	,	,	PUNCT
gujaf-391	100	15	experience	experience	NOUN
gujaf-391	100	16	,	,	PUNCT
gujaf-391	100	17	and	and	CCONJ
gujaf-391	100	18	performance	performance	NOUN
gujaf-391	100	19	compared	compare	VERB
gujaf-391	100	20	to	to	ADP
gujaf-391	100	21	their	their	PRON
gujaf-391	100	22	counterparts	counterpart	NOUN
gujaf-391	100	23	(	(	PUNCT
gujaf-391	100	24	coff	coff	NOUN
gujaf-391	100	25	,	,	PUNCT
gujaf-391	100	26	1999	1999	NUM
gujaf-391	100	27	;	;	PUNCT
gujaf-391	100	28	holcomb	holcomb	PROPN
gujaf-391	100	29	et	et	PROPN
gujaf-391	100	30	al	al	PROPN
gujaf-391	100	31	.	.	PROPN
gujaf-391	100	32	,	,	PUNCT
gujaf-391	100	33	2009	2009	NUM
gujaf-391	100	34	)	)	PUNCT
gujaf-391	100	35	.	.	PUNCT
gujaf-391	101	1	this	this	DET
gujaf-391	101	2	superior	superior	ADJ
gujaf-391	101	3	ability	ability	NOUN
gujaf-391	101	4	enables	enable	VERB
gujaf-391	101	5	them	they	PRON
gujaf-391	101	6	to	to	PART
gujaf-391	101	7	achieve	achieve	VERB
gujaf-391	101	8	investment	investment	NOUN
gujaf-391	101	9	efficiency	efficiency	NOUN
gujaf-391	101	10	(	(	PUNCT
gujaf-391	101	11	garcia	garcia	PROPN
gujaf-391	101	12	sanchez	sanchez	PROPN
gujaf-391	101	13	and	and	CCONJ
gujaf-391	101	14	garcia	garcia	PROPN
gujaf-391	101	15	meca	meca	PROPN
gujaf-391	101	16	,	,	PUNCT
gujaf-391	101	17	2018	2018	NUM
gujaf-391	101	18	)	)	PUNCT
gujaf-391	101	19	,	,	PUNCT
gujaf-391	101	20	innovation	innovation	NOUN
gujaf-391	101	21	success	success	NOUN
gujaf-391	101	22	,	,	PUNCT
gujaf-391	101	23	and	and	CCONJ
gujaf-391	101	24	higher	high	ADJ
gujaf-391	101	25	growth	growth	NOUN
gujaf-391	101	26	rates	rate	NOUN
gujaf-391	101	27	gusau	gusau	ADJ
gujaf-391	101	28	journal	journal	NOUN
gujaf-391	101	29	of	of	ADP
gujaf-391	101	30	accounting	accounting	NOUN
gujaf-391	101	31	and	and	CCONJ
gujaf-391	101	32	finance	finance	NOUN
gujaf-391	101	33	,	,	PUNCT
gujaf-391	101	34	vol.6	vol.6	PROPN
gujaf-391	101	35	,	,	PUNCT
gujaf-391	101	36	issue	issue	NOUN
gujaf-391	101	37	1	1	NUM
gujaf-391	101	38	,	,	PUNCT
gujaf-391	101	39	april	april	PROPN
gujaf-391	101	40	,	,	PUNCT
gujaf-391	101	41	2025	2025	NUM
gujaf-391	101	42	386	386	NUM
gujaf-391	101	43	(	(	PUNCT
gujaf-391	101	44	holbrook	holbrook	NOUN
gujaf-391	101	45	,	,	PUNCT
gujaf-391	101	46	hounshell	hounshell	PROPN
gujaf-391	101	47	&	&	CCONJ
gujaf-391	101	48	klepper	klepper	PROPN
gujaf-391	101	49	,	,	PUNCT
gujaf-391	101	50	2000	2000	NUM
gujaf-391	101	51	;	;	PUNCT
gujaf-391	101	52	chen	chen	PROPN
gujaf-391	101	53	,	,	PUNCT
gujaf-391	101	54	cumming	cumming	PROPN
gujaf-391	101	55	,	,	PUNCT
gujaf-391	101	56	hou	hou	PROPN
gujaf-391	101	57	&	&	CCONJ
gujaf-391	101	58	lee	lee	PROPN
gujaf-391	101	59	,	,	PUNCT
gujaf-391	101	60	2016	2016	NUM
gujaf-391	101	61	)	)	PUNCT
gujaf-391	101	62	.	.	PUNCT
gujaf-391	102	1	consequently	consequently	ADV
gujaf-391	102	2	,	,	PUNCT
gujaf-391	102	3	it	it	PRON
gujaf-391	102	4	is	be	AUX
gujaf-391	102	5	anticipated	anticipate	VERB
gujaf-391	102	6	that	that	SCONJ
gujaf-391	102	7	managers	manager	NOUN
gujaf-391	102	8	with	with	ADP
gujaf-391	102	9	higher	high	ADJ
gujaf-391	102	10	ability	ability	NOUN
gujaf-391	102	11	possess	possess	VERB
gujaf-391	102	12	substantial	substantial	ADJ
gujaf-391	102	13	human	human	ADJ
gujaf-391	102	14	capital	capital	NOUN
gujaf-391	102	15	,	,	PUNCT
gujaf-391	102	16	enabling	enable	VERB
gujaf-391	102	17	them	they	PRON
gujaf-391	102	18	to	to	PART
gujaf-391	102	19	establish	establish	VERB
gujaf-391	102	20	effective	effective	ADJ
gujaf-391	102	21	internal	internal	ADJ
gujaf-391	102	22	control	control	NOUN
gujaf-391	102	23	systems	system	NOUN
gujaf-391	102	24	and	and	CCONJ
gujaf-391	102	25	deliver	deliver	VERB
gujaf-391	102	26	higher	high	ADJ
gujaf-391	102	27	earnings	earning	NOUN
gujaf-391	102	28	quality	quality	NOUN
gujaf-391	102	29	.	.	PUNCT
gujaf-391	103	1	consistent	consistent	ADJ
gujaf-391	103	2	with	with	ADP
gujaf-391	103	3	the	the	DET
gujaf-391	103	4	efficiency	efficiency	NOUN
gujaf-391	103	5	hypothesis	hypothesis	NOUN
gujaf-391	103	6	,	,	PUNCT
gujaf-391	103	7	it	it	PRON
gujaf-391	103	8	is	be	AUX
gujaf-391	103	9	further	far	ADV
gujaf-391	103	10	suggested	suggest	VERB
gujaf-391	103	11	that	that	SCONJ
gujaf-391	103	12	higher	high	ADJ
gujaf-391	103	13	-	-	PUNCT
gujaf-391	103	14	ability	ability	NOUN
gujaf-391	103	15	managers	manager	NOUN
gujaf-391	103	16	are	be	AUX
gujaf-391	103	17	more	more	ADV
gujaf-391	103	18	likely	likely	ADJ
gujaf-391	103	19	to	to	PART
gujaf-391	103	20	establish	establish	VERB
gujaf-391	103	21	and	and	CCONJ
gujaf-391	103	22	maintain	maintain	VERB
gujaf-391	103	23	effective	effective	ADJ
gujaf-391	103	24	internal	internal	ADJ
gujaf-391	103	25	controls	control	NOUN
gujaf-391	103	26	,	,	PUNCT
gujaf-391	103	27	thereby	thereby	ADV
gujaf-391	103	28	enhancing	enhance	VERB
gujaf-391	103	29	their	their	PRON
gujaf-391	103	30	capacity	capacity	NOUN
gujaf-391	103	31	to	to	PART
gujaf-391	103	32	monitor	monitor	VERB
gujaf-391	103	33	the	the	DET
gujaf-391	103	34	quality	quality	NOUN
gujaf-391	103	35	of	of	ADP
gujaf-391	103	36	financial	financial	ADJ
gujaf-391	103	37	reporting	reporting	NOUN
gujaf-391	103	38	(	(	PUNCT
gujaf-391	103	39	lee	lee	PROPN
gujaf-391	103	40	,	,	PUNCT
gujaf-391	103	41	2015	2015	NUM
gujaf-391	103	42	)	)	PUNCT
gujaf-391	103	43	.	.	PUNCT
gujaf-391	104	1	regulatory	regulatory	ADJ
gujaf-391	104	2	filing	filing	NOUN
gujaf-391	104	3	timeliness	timeliness	NOUN
gujaf-391	104	4	is	be	AUX
gujaf-391	104	5	a	a	DET
gujaf-391	104	6	critical	critical	ADJ
gujaf-391	104	7	qualitative	qualitative	ADJ
gujaf-391	104	8	characteristic	characteristic	NOUN
gujaf-391	104	9	of	of	ADP
gujaf-391	104	10	financial	financial	ADJ
gujaf-391	104	11	statements	statement	NOUN
gujaf-391	104	12	,	,	PUNCT
gujaf-391	104	13	involving	involve	VERB
gujaf-391	104	14	the	the	DET
gujaf-391	104	15	provision	provision	NOUN
gujaf-391	104	16	of	of	ADP
gujaf-391	104	17	information	information	NOUN
gujaf-391	104	18	within	within	ADP
gujaf-391	104	19	the	the	DET
gujaf-391	104	20	timeframe	timeframe	NOUN
gujaf-391	104	21	prescribed	prescribe	VERB
gujaf-391	104	22	by	by	ADP
gujaf-391	104	23	regulatory	regulatory	ADJ
gujaf-391	104	24	bodies	body	NOUN
gujaf-391	104	25	,	,	PUNCT
gujaf-391	104	26	facilitating	facilitate	VERB
gujaf-391	104	27	informed	informed	ADJ
gujaf-391	104	28	economic	economic	ADJ
gujaf-391	104	29	decision	decision	NOUN
gujaf-391	104	30	-	-	PUNCT
gujaf-391	104	31	making	making	NOUN
gujaf-391	104	32	(	(	PUNCT
gujaf-391	104	33	fasb	fasb	NOUN
gujaf-391	104	34	,	,	PUNCT
gujaf-391	104	35	1980	1980	NUM
gujaf-391	104	36	)	)	PUNCT
gujaf-391	104	37	.	.	PUNCT
gujaf-391	105	1	timely	timely	ADJ
gujaf-391	105	2	disclosure	disclosure	NOUN
gujaf-391	105	3	,	,	PUNCT
gujaf-391	105	4	as	as	SCONJ
gujaf-391	105	5	argued	argue	VERB
gujaf-391	105	6	by	by	ADP
gujaf-391	105	7	owusu	owusu	NOUN
gujaf-391	105	8	-	-	PUNCT
gujaf-391	105	9	ansah	ansah	PROPN
gujaf-391	105	10	(	(	PUNCT
gujaf-391	105	11	2000	2000	NUM
gujaf-391	105	12	)	)	PUNCT
gujaf-391	105	13	,	,	PUNCT
gujaf-391	105	14	serves	serve	VERB
gujaf-391	105	15	as	as	ADP
gujaf-391	105	16	an	an	DET
gujaf-391	105	17	important	important	ADJ
gujaf-391	105	18	tool	tool	NOUN
gujaf-391	105	19	for	for	ADP
gujaf-391	105	20	curbing	curb	VERB
gujaf-391	105	21	insider	insider	NOUN
gujaf-391	105	22	trading	trading	NOUN
gujaf-391	105	23	,	,	PUNCT
gujaf-391	105	24	reducing	reduce	VERB
gujaf-391	105	25	information	information	NOUN
gujaf-391	105	26	asymmetry	asymmetry	NOUN
gujaf-391	105	27	,	,	PUNCT
gujaf-391	105	28	and	and	CCONJ
gujaf-391	105	29	limiting	limit	VERB
gujaf-391	105	30	the	the	DET
gujaf-391	105	31	spread	spread	NOUN
gujaf-391	105	32	of	of	ADP
gujaf-391	105	33	leaks	leak	NOUN
gujaf-391	105	34	and	and	CCONJ
gujaf-391	105	35	rumours	rumour	NOUN
gujaf-391	105	36	regarding	regard	VERB
gujaf-391	105	37	firms	firm	NOUN
gujaf-391	105	38	'	'	PART
gujaf-391	105	39	financial	financial	ADJ
gujaf-391	105	40	performance	performance	NOUN
gujaf-391	105	41	,	,	PUNCT
gujaf-391	105	42	particularly	particularly	ADV
gujaf-391	105	43	in	in	ADP
gujaf-391	105	44	emerging	emerge	VERB
gujaf-391	105	45	markets	market	NOUN
gujaf-391	105	46	.	.	PUNCT
gujaf-391	106	1	the	the	DET
gujaf-391	106	2	issue	issue	NOUN
gujaf-391	106	3	of	of	ADP
gujaf-391	106	4	regulatory	regulatory	ADJ
gujaf-391	106	5	filing	filing	NOUN
gujaf-391	106	6	timeliness	timeliness	NOUN
gujaf-391	106	7	garners	garner	VERB
gujaf-391	106	8	attention	attention	NOUN
gujaf-391	106	9	from	from	ADP
gujaf-391	106	10	managers	manager	NOUN
gujaf-391	106	11	,	,	PUNCT
gujaf-391	106	12	researchers	researcher	NOUN
gujaf-391	106	13	,	,	PUNCT
gujaf-391	106	14	regulators	regulator	NOUN
gujaf-391	106	15	,	,	PUNCT
gujaf-391	106	16	and	and	CCONJ
gujaf-391	106	17	auditors	auditor	NOUN
gujaf-391	106	18	(	(	PUNCT
gujaf-391	106	19	abernathy	abernathy	PROPN
gujaf-391	106	20	,	,	PUNCT
gujaf-391	106	21	bayer	bayer	PROPN
gujaf-391	106	22	,	,	PUNCT
gujaf-391	106	23	masli	masli	PROPN
gujaf-391	106	24	,	,	PUNCT
gujaf-391	106	25	&	&	CCONJ
gujaf-391	106	26	stefaniak	stefaniak	PROPN
gujaf-391	106	27	,	,	PUNCT
gujaf-391	106	28	2017	2017	NUM
gujaf-391	106	29	)	)	PUNCT
gujaf-391	106	30	.	.	PUNCT
gujaf-391	107	1	investors	investor	NOUN
gujaf-391	107	2	,	,	PUNCT
gujaf-391	107	3	in	in	ADP
gujaf-391	107	4	particular	particular	ADJ
gujaf-391	107	5	,	,	PUNCT
gujaf-391	107	6	prefer	prefer	VERB
gujaf-391	107	7	shorter	short	ADJ
gujaf-391	107	8	reporting	reporting	NOUN
gujaf-391	107	9	periods	period	NOUN
gujaf-391	107	10	as	as	SCONJ
gujaf-391	107	11	it	it	PRON
gujaf-391	107	12	enables	enable	VERB
gujaf-391	107	13	them	they	PRON
gujaf-391	107	14	to	to	PART
gujaf-391	107	15	adjust	adjust	VERB
gujaf-391	107	16	their	their	PRON
gujaf-391	107	17	investment	investment	NOUN
gujaf-391	107	18	decisions	decision	NOUN
gujaf-391	107	19	promptly	promptly	ADV
gujaf-391	107	20	and	and	CCONJ
gujaf-391	107	21	efficiently	efficiently	ADV
gujaf-391	107	22	(	(	PUNCT
gujaf-391	107	23	habib	habib	PROPN
gujaf-391	107	24	and	and	CCONJ
gujaf-391	107	25	bhuiyan	bhuiyan	PROPN
gujaf-391	107	26	,	,	PUNCT
gujaf-391	107	27	2011	2011	NUM
gujaf-391	107	28	)	)	PUNCT
gujaf-391	107	29	.	.	PUNCT
gujaf-391	108	1	hence	hence	ADV
gujaf-391	108	2	,	,	PUNCT
gujaf-391	108	3	investigating	investigate	VERB
gujaf-391	108	4	the	the	DET
gujaf-391	108	5	relationship	relationship	NOUN
gujaf-391	108	6	between	between	ADP
gujaf-391	108	7	managerial	managerial	ADJ
gujaf-391	108	8	ability	ability	NOUN
gujaf-391	108	9	and	and	CCONJ
gujaf-391	108	10	regulatory	regulatory	ADJ
gujaf-391	108	11	filing	filing	NOUN
gujaf-391	108	12	timeliness	timeliness	NOUN
gujaf-391	108	13	is	be	AUX
gujaf-391	108	14	of	of	ADP
gujaf-391	108	15	significant	significant	ADJ
gujaf-391	108	16	interest	interest	NOUN
gujaf-391	108	17	and	and	CCONJ
gujaf-391	108	18	holds	hold	VERB
gujaf-391	108	19	implications	implication	NOUN
gujaf-391	108	20	for	for	ADP
gujaf-391	108	21	various	various	ADJ
gujaf-391	108	22	stakeholders	stakeholder	NOUN
gujaf-391	108	23	involved	involve	VERB
gujaf-391	108	24	in	in	ADP
gujaf-391	108	25	the	the	DET
gujaf-391	108	26	financial	financial	ADJ
gujaf-391	108	27	reporting	reporting	NOUN
gujaf-391	108	28	process	process	NOUN
gujaf-391	108	29	.	.	PUNCT
gujaf-391	109	1	according	accord	VERB
gujaf-391	109	2	to	to	ADP
gujaf-391	109	3	the	the	DET
gujaf-391	109	4	theory	theory	NOUN
gujaf-391	109	5	,	,	PUNCT
gujaf-391	109	6	audit	audit	NOUN
gujaf-391	109	7	firm	firm	ADJ
gujaf-391	109	8	size	size	NOUN
gujaf-391	109	9	,	,	PUNCT
gujaf-391	109	10	audit	audit	NOUN
gujaf-391	109	11	tenure	tenure	NOUN
gujaf-391	109	12	,	,	PUNCT
gujaf-391	109	13	and	and	CCONJ
gujaf-391	109	14	audit	audit	NOUN
gujaf-391	109	15	committee	committee	NOUN
gujaf-391	109	16	size	size	NOUN
gujaf-391	109	17	can	can	AUX
gujaf-391	109	18	significantly	significantly	ADV
gujaf-391	109	19	impact	impact	VERB
gujaf-391	109	20	regulatory	regulatory	ADJ
gujaf-391	109	21	filing	filing	NOUN
gujaf-391	109	22	timeliness	timeliness	NOUN
gujaf-391	109	23	.	.	PUNCT
gujaf-391	110	1	larger	large	ADJ
gujaf-391	110	2	audit	audit	NOUN
gujaf-391	110	3	firms	firm	NOUN
gujaf-391	110	4	,	,	PUNCT
gujaf-391	110	5	equipped	equip	VERB
gujaf-391	110	6	with	with	ADP
gujaf-391	110	7	extensive	extensive	ADJ
gujaf-391	110	8	resources	resource	NOUN
gujaf-391	110	9	and	and	CCONJ
gujaf-391	110	10	experience	experience	NOUN
gujaf-391	110	11	,	,	PUNCT
gujaf-391	110	12	tend	tend	VERB
gujaf-391	110	13	to	to	PART
gujaf-391	110	14	conduct	conduct	VERB
gujaf-391	110	15	audits	audits	NOUN
gujaf-391	110	16	more	more	ADV
gujaf-391	110	17	efficiently	efficiently	ADV
gujaf-391	110	18	,	,	PUNCT
gujaf-391	110	19	resulting	result	VERB
gujaf-391	110	20	in	in	ADP
gujaf-391	110	21	shorter	short	ADJ
gujaf-391	110	22	reporting	reporting	NOUN
gujaf-391	110	23	periods	period	NOUN
gujaf-391	110	24	and	and	CCONJ
gujaf-391	110	25	enhanced	enhanced	ADJ
gujaf-391	110	26	timeliness	timeliness	NOUN
gujaf-391	110	27	.	.	PUNCT
gujaf-391	111	1	longer	long	ADJ
gujaf-391	111	2	audit	audit	NOUN
gujaf-391	111	3	tenure	tenure	NOUN
gujaf-391	111	4	can	can	AUX
gujaf-391	111	5	foster	foster	VERB
gujaf-391	111	6	auditor	auditor	NOUN
gujaf-391	111	7	familiarity	familiarity	NOUN
gujaf-391	111	8	with	with	ADP
gujaf-391	111	9	client	client	NOUN
gujaf-391	111	10	operations	operation	NOUN
gujaf-391	111	11	and	and	CCONJ
gujaf-391	111	12	financial	financial	ADJ
gujaf-391	111	13	reporting	reporting	NOUN
gujaf-391	111	14	processes	process	NOUN
gujaf-391	111	15	,	,	PUNCT
gujaf-391	111	16	leading	lead	VERB
gujaf-391	111	17	to	to	ADP
gujaf-391	111	18	increased	increase	VERB
gujaf-391	111	19	efficiency	efficiency	NOUN
gujaf-391	111	20	and	and	CCONJ
gujaf-391	111	21	potentially	potentially	ADV
gujaf-391	111	22	faster	fast	ADJ
gujaf-391	111	23	financial	financial	ADJ
gujaf-391	111	24	reporting	reporting	NOUN
gujaf-391	111	25	.	.	PUNCT
gujaf-391	112	1	moreover	moreover	ADV
gujaf-391	112	2	,	,	PUNCT
gujaf-391	112	3	a	a	DET
gujaf-391	112	4	well	well	ADV
gujaf-391	112	5	-	-	PUNCT
gujaf-391	112	6	functioning	function	VERB
gujaf-391	112	7	and	and	CCONJ
gujaf-391	112	8	proactive	proactive	ADJ
gujaf-391	112	9	audit	audit	NOUN
gujaf-391	112	10	committee	committee	NOUN
gujaf-391	112	11	,	,	PUNCT
gujaf-391	112	12	responsible	responsible	ADJ
gujaf-391	112	13	for	for	ADP
gujaf-391	112	14	overseeing	oversee	VERB
gujaf-391	112	15	financial	financial	ADJ
gujaf-391	112	16	reporting	reporting	NOUN
gujaf-391	112	17	and	and	CCONJ
gujaf-391	112	18	audit	audit	NOUN
gujaf-391	112	19	processes	process	NOUN
gujaf-391	112	20	,	,	PUNCT
gujaf-391	112	21	plays	play	VERB
gujaf-391	112	22	a	a	DET
gujaf-391	112	23	vital	vital	ADJ
gujaf-391	112	24	role	role	NOUN
gujaf-391	112	25	in	in	ADP
gujaf-391	112	26	ensuring	ensure	VERB
gujaf-391	112	27	effective	effective	ADJ
gujaf-391	112	28	communication	communication	NOUN
gujaf-391	112	29	and	and	CCONJ
gujaf-391	112	30	can	can	AUX
gujaf-391	112	31	contribute	contribute	VERB
gujaf-391	112	32	to	to	ADP
gujaf-391	112	33	more	more	ADV
gujaf-391	112	34	efficient	efficient	ADJ
gujaf-391	112	35	and	and	CCONJ
gujaf-391	112	36	timely	timely	ADJ
gujaf-391	112	37	financial	financial	ADJ
gujaf-391	112	38	reporting	reporting	NOUN
gujaf-391	112	39	.	.	PUNCT
gujaf-391	113	1	understanding	understand	VERB
gujaf-391	113	2	the	the	DET
gujaf-391	113	3	relationships	relationship	NOUN
gujaf-391	113	4	between	between	ADP
gujaf-391	113	5	these	these	DET
gujaf-391	113	6	factors	factor	NOUN
gujaf-391	113	7	and	and	CCONJ
gujaf-391	113	8	their	their	PRON
gujaf-391	113	9	combined	combine	VERB
gujaf-391	113	10	effects	effect	NOUN
gujaf-391	113	11	alongside	alongside	ADP
gujaf-391	113	12	managerial	managerial	ADJ
gujaf-391	113	13	ability	ability	NOUN
gujaf-391	113	14	is	be	AUX
gujaf-391	113	15	crucial	crucial	ADJ
gujaf-391	113	16	for	for	ADP
gujaf-391	113	17	assessing	assess	VERB
gujaf-391	113	18	and	and	CCONJ
gujaf-391	113	19	improving	improve	VERB
gujaf-391	113	20	financial	financial	ADJ
gujaf-391	113	21	reporting	reporting	NOUN
gujaf-391	113	22	practices	practice	NOUN
gujaf-391	113	23	,	,	PUNCT
gujaf-391	113	24	benefiting	benefit	VERB
gujaf-391	113	25	managers	manager	NOUN
gujaf-391	113	26	,	,	PUNCT
gujaf-391	113	27	auditors	auditor	NOUN
gujaf-391	113	28	,	,	PUNCT
gujaf-391	113	29	regulators	regulator	NOUN
gujaf-391	113	30	,	,	PUNCT
gujaf-391	113	31	and	and	CCONJ
gujaf-391	113	32	investors	investor	NOUN
gujaf-391	113	33	alike	alike	ADV
gujaf-391	113	34	.	.	PUNCT
gujaf-391	114	1	to	to	PART
gujaf-391	114	2	achieve	achieve	VERB
gujaf-391	114	3	the	the	DET
gujaf-391	114	4	objective	objective	NOUN
gujaf-391	114	5	of	of	ADP
gujaf-391	114	6	the	the	DET
gujaf-391	114	7	study	study	NOUN
gujaf-391	114	8	,	,	PUNCT
gujaf-391	114	9	the	the	DET
gujaf-391	114	10	following	follow	VERB
gujaf-391	114	11	hypotheses	hypothesis	NOUN
gujaf-391	114	12	are	be	AUX
gujaf-391	114	13	tested	test	VERB
gujaf-391	114	14	.	.	PUNCT
gujaf-391	115	1	h1	h1	PROPN
gujaf-391	115	2	:	:	PUNCT
gujaf-391	115	3	audit	audit	NOUN
gujaf-391	115	4	firm	firm	ADJ
gujaf-391	115	5	size	size	NOUN
gujaf-391	115	6	does	do	AUX
gujaf-391	115	7	not	not	PART
gujaf-391	115	8	significantly	significantly	ADV
gujaf-391	115	9	influence	influence	VERB
gujaf-391	115	10	regulatory	regulatory	ADJ
gujaf-391	115	11	filing	filing	NOUN
gujaf-391	115	12	timeliness	timeliness	ADJ
gujaf-391	115	13	h2	h2	NOUN
gujaf-391	115	14	:	:	PUNCT
gujaf-391	115	15	audit	audit	NOUN
gujaf-391	115	16	tenure	tenure	NOUN
gujaf-391	115	17	does	do	AUX
gujaf-391	115	18	not	not	PART
gujaf-391	115	19	significantly	significantly	ADV
gujaf-391	115	20	influence	influence	VERB
gujaf-391	115	21	regulatory	regulatory	ADJ
gujaf-391	115	22	filing	filing	NOUN
gujaf-391	115	23	timeliness	timeliness	NOUN
gujaf-391	115	24	h3	h3	NOUN
gujaf-391	115	25	:	:	PUNCT
gujaf-391	115	26	audit	audit	NOUN
gujaf-391	115	27	committee	committee	NOUN
gujaf-391	115	28	size	size	NOUN
gujaf-391	115	29	does	do	AUX
gujaf-391	115	30	not	not	PART
gujaf-391	115	31	significantly	significantly	ADV
gujaf-391	115	32	influence	influence	VERB
gujaf-391	115	33	regulatory	regulatory	ADJ
gujaf-391	115	34	filing	filing	NOUN
gujaf-391	115	35	timeliness	timeliness	NOUN
gujaf-391	115	36	3.0	3.0	NUM
gujaf-391	115	37	methodology	methodology	NOUN
gujaf-391	115	38	research	research	NOUN
gujaf-391	115	39	design	design	NOUN
gujaf-391	115	40	is	be	AUX
gujaf-391	115	41	a	a	DET
gujaf-391	115	42	crucial	crucial	ADJ
gujaf-391	115	43	aspect	aspect	NOUN
gujaf-391	115	44	of	of	ADP
gujaf-391	115	45	a	a	DET
gujaf-391	115	46	study	study	NOUN
gujaf-391	115	47	,	,	PUNCT
gujaf-391	115	48	serving	serve	VERB
gujaf-391	115	49	as	as	ADP
gujaf-391	115	50	a	a	DET
gujaf-391	115	51	master	master	NOUN
gujaf-391	115	52	plan	plan	NOUN
gujaf-391	115	53	that	that	PRON
gujaf-391	115	54	outlines	outline	VERB
gujaf-391	115	55	the	the	DET
gujaf-391	115	56	collection	collection	NOUN
gujaf-391	115	57	and	and	CCONJ
gujaf-391	115	58	analysis	analysis	NOUN
gujaf-391	115	59	of	of	ADP
gujaf-391	115	60	data	datum	NOUN
gujaf-391	115	61	.	.	PUNCT
gujaf-391	116	1	in	in	ADP
gujaf-391	116	2	this	this	DET
gujaf-391	116	3	study	study	NOUN
gujaf-391	116	4	,	,	PUNCT
gujaf-391	116	5	a	a	DET
gujaf-391	116	6	descriptive	descriptive	ADJ
gujaf-391	116	7	and	and	CCONJ
gujaf-391	116	8	correlational	correlational	ADJ
gujaf-391	116	9	research	research	NOUN
gujaf-391	116	10	design	design	NOUN
gujaf-391	116	11	was	be	AUX
gujaf-391	116	12	adopted	adopt	VERB
gujaf-391	116	13	to	to	PART
gujaf-391	116	14	examine	examine	VERB
gujaf-391	116	15	the	the	DET
gujaf-391	116	16	relationship	relationship	NOUN
gujaf-391	116	17	between	between	ADP
gujaf-391	116	18	audit	audit	NOUN
gujaf-391	116	19	firm	firm	ADJ
gujaf-391	116	20	size	size	NOUN
gujaf-391	116	21	,	,	PUNCT
gujaf-391	116	22	tenure	tenure	NOUN
gujaf-391	116	23	,	,	PUNCT
gujaf-391	116	24	and	and	CCONJ
gujaf-391	116	25	committee	committee	NOUN
gujaf-391	116	26	size	size	NOUN
gujaf-391	116	27	and	and	CCONJ
gujaf-391	116	28	regulatory	regulatory	ADJ
gujaf-391	116	29	filing	filing	NOUN
gujaf-391	116	30	timeliness	timeliness	NOUN
gujaf-391	116	31	.	.	PUNCT
gujaf-391	117	1	the	the	DET
gujaf-391	117	2	panel	panel	NOUN
gujaf-391	117	3	data	data	VERB
gujaf-391	117	4	analysis	analysis	NOUN
gujaf-391	117	5	approach	approach	NOUN
gujaf-391	117	6	was	be	AUX
gujaf-391	117	7	employed	employ	VERB
gujaf-391	117	8	,	,	PUNCT
gujaf-391	117	9	utilizing	utilize	VERB
gujaf-391	117	10	annual	annual	ADJ
gujaf-391	117	11	reports	report	NOUN
gujaf-391	117	12	and	and	CCONJ
gujaf-391	117	13	accounts	account	NOUN
gujaf-391	117	14	as	as	ADP
gujaf-391	117	15	the	the	DET
gujaf-391	117	16	main	main	ADJ
gujaf-391	117	17	data	datum	NOUN
gujaf-391	117	18	source	source	NOUN
gujaf-391	117	19	.	.	PUNCT
gujaf-391	118	1	the	the	DET
gujaf-391	118	2	choice	choice	NOUN
gujaf-391	118	3	of	of	ADP
gujaf-391	118	4	this	this	DET
gujaf-391	118	5	design	design	NOUN
gujaf-391	118	6	was	be	AUX
gujaf-391	118	7	justified	justify	VERB
gujaf-391	118	8	by	by	ADP
gujaf-391	118	9	the	the	DET
gujaf-391	118	10	study	study	NOUN
gujaf-391	118	11	's	's	PART
gujaf-391	118	12	objective	objective	NOUN
gujaf-391	118	13	and	and	CCONJ
gujaf-391	118	14	the	the	DET
gujaf-391	118	15	availability	availability	NOUN
gujaf-391	118	16	of	of	ADP
gujaf-391	118	17	secondary	secondary	ADJ
gujaf-391	118	18	data	datum	NOUN
gujaf-391	118	19	.	.	PUNCT
gujaf-391	119	1	following	follow	VERB
gujaf-391	119	2	a	a	DET
gujaf-391	119	3	deductive	deductive	ADJ
gujaf-391	119	4	approach	approach	NOUN
gujaf-391	119	5	within	within	ADP
gujaf-391	119	6	the	the	DET
gujaf-391	119	7	positivism	positivism	NOUN
gujaf-391	119	8	paradigm	paradigm	NOUN
gujaf-391	119	9	,	,	PUNCT
gujaf-391	119	10	quantitative	quantitative	ADJ
gujaf-391	119	11	method	method	NOUN
gujaf-391	119	12	was	be	AUX
gujaf-391	119	13	used	use	VERB
gujaf-391	119	14	to	to	PART
gujaf-391	119	15	test	test	VERB
gujaf-391	119	16	the	the	DET
gujaf-391	119	17	relationship	relationship	NOUN
gujaf-391	119	18	between	between	ADP
gujaf-391	119	19	the	the	DET
gujaf-391	119	20	variables	variable	NOUN
gujaf-391	119	21	.	.	PUNCT
gujaf-391	120	1	the	the	DET
gujaf-391	120	2	study	study	NOUN
gujaf-391	120	3	focuses	focus	VERB
gujaf-391	120	4	on	on	ADP
gujaf-391	120	5	some	some	DET
gujaf-391	120	6	selected	select	VERB
gujaf-391	120	7	companies	company	NOUN
gujaf-391	120	8	listed	list	VERB
gujaf-391	120	9	on	on	ADP
gujaf-391	120	10	the	the	DET
gujaf-391	120	11	nigeria	nigeria	PROPN
gujaf-391	120	12	stock	stock	PROPN
gujaf-391	120	13	exchange	exchange	PROPN
gujaf-391	120	14	(	(	PUNCT
gujaf-391	120	15	now	now	ADV
gujaf-391	120	16	nigerian	nigerian	ADJ
gujaf-391	120	17	exchange	exchange	NOUN
gujaf-391	120	18	group	group	NOUN
gujaf-391	120	19	as	as	ADP
gujaf-391	120	20	of	of	ADP
gujaf-391	120	21	2022	2022	NUM
gujaf-391	120	22	)	)	PUNCT
gujaf-391	120	23	as	as	ADP
gujaf-391	120	24	at	at	ADP
gujaf-391	120	25	december	december	PROPN
gujaf-391	120	26	31	31	NUM
gujaf-391	120	27	,	,	PUNCT
gujaf-391	120	28	2022	2022	NUM
gujaf-391	120	29	.	.	PUNCT
gujaf-391	121	1	out	out	ADP
gujaf-391	121	2	of	of	ADP
gujaf-391	121	3	the	the	DET
gujaf-391	121	4	160	160	NUM
gujaf-391	121	5	companies	company	NOUN
gujaf-391	121	6	in	in	ADP
gujaf-391	121	7	the	the	DET
gujaf-391	121	8	gusau	gusau	ADJ
gujaf-391	121	9	journal	journal	NOUN
gujaf-391	121	10	of	of	ADP
gujaf-391	121	11	accounting	accounting	NOUN
gujaf-391	121	12	and	and	CCONJ
gujaf-391	121	13	finance	finance	NOUN
gujaf-391	121	14	,	,	PUNCT
gujaf-391	121	15	vol.6	vol.6	PROPN
gujaf-391	121	16	,	,	PUNCT
gujaf-391	121	17	issue	issue	NOUN
gujaf-391	121	18	1	1	NUM
gujaf-391	121	19	,	,	PUNCT
gujaf-391	121	20	april	april	PROPN
gujaf-391	121	21	,	,	PUNCT
gujaf-391	121	22	2025	2025	NUM
gujaf-391	121	23	387	387	NUM
gujaf-391	121	24	population	population	NOUN
gujaf-391	121	25	,	,	PUNCT
gujaf-391	121	26	42	42	NUM
gujaf-391	121	27	was	be	AUX
gujaf-391	121	28	used	use	VERB
gujaf-391	121	29	in	in	ADP
gujaf-391	121	30	representing	represent	VERB
gujaf-391	121	31	the	the	DET
gujaf-391	121	32	adjusted	adjusted	ADJ
gujaf-391	121	33	population	population	NOUN
gujaf-391	121	34	from	from	ADP
gujaf-391	121	35	2012	2012	NUM
gujaf-391	121	36	to	to	ADP
gujaf-391	121	37	2021	2021	NUM
gujaf-391	121	38	considering	consider	VERB
gujaf-391	121	39	certain	certain	ADJ
gujaf-391	121	40	criteria	criterion	NOUN
gujaf-391	121	41	such	such	ADJ
gujaf-391	121	42	as	as	ADP
gujaf-391	121	43	the	the	DET
gujaf-391	121	44	availability	availability	NOUN
gujaf-391	121	45	of	of	ADP
gujaf-391	121	46	audited	audit	VERB
gujaf-391	121	47	financial	financial	ADJ
gujaf-391	121	48	reports	report	NOUN
gujaf-391	121	49	,	,	PUNCT
gujaf-391	121	50	complete	complete	ADJ
gujaf-391	121	51	information	information	NOUN
gujaf-391	121	52	for	for	ADP
gujaf-391	121	53	the	the	DET
gujaf-391	121	54	study	study	NOUN
gujaf-391	121	55	period	period	NOUN
gujaf-391	121	56	,	,	PUNCT
gujaf-391	121	57	and	and	CCONJ
gujaf-391	121	58	non	non	ADJ
gujaf-391	121	59	-	-	ADJ
gujaf-391	121	60	delisting	delisting	ADJ
gujaf-391	121	61	from	from	ADP
gujaf-391	121	62	the	the	DET
gujaf-391	121	63	nigeria	nigeria	PROPN
gujaf-391	121	64	exchange	exchange	PROPN
gujaf-391	121	65	group	group	NOUN
gujaf-391	121	66	.	.	PUNCT
gujaf-391	122	1	a	a	DET
gujaf-391	122	2	mix	mix	NOUN
gujaf-391	122	3	of	of	ADP
gujaf-391	122	4	stratified	stratified	ADJ
gujaf-391	122	5	sampling	sample	VERB
gujaf-391	122	6	techniques	technique	NOUN
gujaf-391	122	7	with	with	ADP
gujaf-391	122	8	convenience	convenience	NOUN
gujaf-391	122	9	selection	selection	NOUN
gujaf-391	122	10	within	within	ADP
gujaf-391	122	11	the	the	DET
gujaf-391	122	12	strata	strata	NOUN
gujaf-391	122	13	was	be	AUX
gujaf-391	122	14	deployed	deploy	VERB
gujaf-391	122	15	to	to	PART
gujaf-391	122	16	select	select	VERB
gujaf-391	122	17	the	the	DET
gujaf-391	122	18	companies	company	NOUN
gujaf-391	122	19	for	for	ADP
gujaf-391	122	20	the	the	DET
gujaf-391	122	21	study	study	NOUN
gujaf-391	122	22	.	.	PUNCT
gujaf-391	123	1	the	the	DET
gujaf-391	123	2	samples	sample	NOUN
gujaf-391	123	3	were	be	AUX
gujaf-391	123	4	from	from	ADP
gujaf-391	123	5	10	10	NUM
gujaf-391	123	6	different	different	ADJ
gujaf-391	123	7	sectors	sector	NOUN
gujaf-391	123	8	,	,	PUNCT
gujaf-391	123	9	namely	namely	ADV
gujaf-391	123	10	:	:	PUNCT
gujaf-391	123	11	agricultural	agricultural	ADJ
gujaf-391	123	12	,	,	PUNCT
gujaf-391	123	13	conglomerates	conglomerate	NOUN
gujaf-391	123	14	,	,	PUNCT
gujaf-391	123	15	construction	construction	NOUN
gujaf-391	123	16	and	and	CCONJ
gujaf-391	123	17	real	real	ADJ
gujaf-391	123	18	estate	estate	NOUN
gujaf-391	123	19	,	,	PUNCT
gujaf-391	123	20	consumer	consumer	NOUN
gujaf-391	123	21	goods	good	NOUN
gujaf-391	123	22	,	,	PUNCT
gujaf-391	123	23	healthcare	healthcare	PROPN
gujaf-391	123	24	,	,	PUNCT
gujaf-391	123	25	ict	ict	PROPN
gujaf-391	123	26	,	,	PUNCT
gujaf-391	123	27	industrial	industrial	ADJ
gujaf-391	123	28	goods	good	NOUN
gujaf-391	123	29	,	,	PUNCT
gujaf-391	123	30	oil	oil	NOUN
gujaf-391	123	31	&	&	CCONJ
gujaf-391	123	32	gas	gas	NOUN
gujaf-391	123	33	,	,	PUNCT
gujaf-391	123	34	service	service	NOUN
gujaf-391	123	35	and	and	CCONJ
gujaf-391	123	36	natural	natural	ADJ
gujaf-391	123	37	resources	resource	NOUN
gujaf-391	123	38	.	.	PUNCT
gujaf-391	124	1	the	the	DET
gujaf-391	124	2	panel	panel	NOUN
gujaf-391	124	3	multiple	multiple	ADJ
gujaf-391	124	4	regression	regression	NOUN
gujaf-391	124	5	was	be	AUX
gujaf-391	124	6	employed	employ	VERB
gujaf-391	124	7	to	to	PART
gujaf-391	124	8	test	test	VERB
gujaf-391	124	9	the	the	DET
gujaf-391	124	10	research	research	NOUN
gujaf-391	124	11	hypotheses	hypothesis	NOUN
gujaf-391	124	12	,	,	PUNCT
gujaf-391	124	13	given	give	VERB
gujaf-391	124	14	the	the	DET
gujaf-391	124	15	panel	panel	NOUN
gujaf-391	124	16	nature	nature	NOUN
gujaf-391	124	17	of	of	ADP
gujaf-391	124	18	the	the	DET
gujaf-391	124	19	data	datum	NOUN
gujaf-391	124	20	and	and	CCONJ
gujaf-391	124	21	consistency	consistency	NOUN
gujaf-391	124	22	with	with	ADP
gujaf-391	124	23	previous	previous	ADJ
gujaf-391	124	24	empirical	empirical	ADJ
gujaf-391	124	25	studies	study	NOUN
gujaf-391	124	26	.	.	PUNCT
gujaf-391	125	1	the	the	DET
gujaf-391	125	2	data	datum	NOUN
gujaf-391	125	3	was	be	AUX
gujaf-391	125	4	analyzed	analyze	VERB
gujaf-391	125	5	using	use	VERB
gujaf-391	125	6	the	the	DET
gujaf-391	125	7	stata	stata	NOUN
gujaf-391	125	8	package	package	NOUN
gujaf-391	125	9	,	,	PUNCT
gujaf-391	125	10	and	and	CCONJ
gujaf-391	125	11	various	various	ADJ
gujaf-391	125	12	diagnostic	diagnostic	ADJ
gujaf-391	125	13	tests	test	NOUN
gujaf-391	125	14	were	be	AUX
gujaf-391	125	15	conducted	conduct	VERB
gujaf-391	125	16	,	,	PUNCT
gujaf-391	125	17	including	include	VERB
gujaf-391	125	18	tests	test	NOUN
gujaf-391	125	19	for	for	ADP
gujaf-391	125	20	normality	normality	NOUN
gujaf-391	125	21	,	,	PUNCT
gujaf-391	125	22	multicollinearity	multicollinearity	NOUN
gujaf-391	125	23	and	and	CCONJ
gujaf-391	125	24	heteroscedasticity	heteroscedasticity	NOUN
gujaf-391	125	25	,	,	PUNCT
gujaf-391	125	26	to	to	PART
gujaf-391	125	27	ensure	ensure	VERB
gujaf-391	125	28	the	the	DET
gujaf-391	125	29	result	result	NOUN
gujaf-391	125	30	is	be	AUX
gujaf-391	125	31	blue	blue	ADJ
gujaf-391	125	32	.	.	PUNCT
gujaf-391	126	1	table	table	NOUN
gujaf-391	126	2	1	1	NUM
gujaf-391	126	3	variables	variable	NOUN
gujaf-391	126	4	measurement	measurement	NOUN
gujaf-391	126	5	and	and	CCONJ
gujaf-391	126	6	model	model	NOUN
gujaf-391	126	7	specifications	specification	NOUN
gujaf-391	126	8	source	source	NOUN
gujaf-391	126	9	:	:	PUNCT
gujaf-391	126	10	researcher	researcher	NOUN
gujaf-391	126	11	,	,	PUNCT
gujaf-391	126	12	2024	2024	NUM
gujaf-391	126	13	.	.	PUNCT
gujaf-391	127	1	model	model	NOUN
gujaf-391	127	2	specification	specification	NOUN
gujaf-391	127	3	the	the	DET
gujaf-391	127	4	model	model	NOUN
gujaf-391	127	5	is	be	AUX
gujaf-391	127	6	stated	state	VERB
gujaf-391	127	7	below	below	ADP
gujaf-391	127	8	:	:	PUNCT
gujaf-391	127	9	rftit	rftit	VERB
gujaf-391	127	10	=	=	PROPN
gujaf-391	127	11	β0+β1afsit	β0+β1afsit	NOUN
gujaf-391	127	12	+	+	NUM
gujaf-391	127	13	β2atit	β2atit	NOUN
gujaf-391	127	14	+	+	CCONJ
gujaf-391	127	15	β3acsit	β3acsit	VERB
gujaf-391	127	16	+	+	PROPN
gujaf-391	127	17	ei	ei	X
gujaf-391	127	18	where	where	SCONJ
gujaf-391	127	19	:	:	PUNCT
gujaf-391	127	20	i=	i=	PROPN
gujaf-391	127	21	firm	firm	ADJ
gujaf-391	127	22	t=	t=	ADJ
gujaf-391	127	23	year	year	NOUN
gujaf-391	127	24	β0=	β0=	NOUN
gujaf-391	127	25	intercept	intercept	NOUN
gujaf-391	127	26	β1	β1	NOUN
gujaf-391	127	27	,	,	PUNCT
gujaf-391	127	28	β2	β2	NOUN
gujaf-391	127	29	and	and	CCONJ
gujaf-391	127	30	β3	β3	VERB
gujaf-391	127	31	=	=	PRON
gujaf-391	127	32	the	the	DET
gujaf-391	127	33	coefficients	coefficient	NOUN
gujaf-391	127	34	of	of	ADP
gujaf-391	127	35	the	the	DET
gujaf-391	127	36	variables	variable	NOUN
gujaf-391	127	37	.	.	PUNCT
gujaf-391	128	1	e	e	X
gujaf-391	128	2	=	=	NOUN
gujaf-391	128	3	error	error	NOUN
gujaf-391	128	4	term	term	NOUN
gujaf-391	128	5	.	.	PUNCT
gujaf-391	129	1	variable	variable	ADJ
gujaf-391	129	2	measurement	measurement	NOUN
gujaf-391	129	3	type	type	NOUN
gujaf-391	129	4	acronym	acronym	NOUN
gujaf-391	129	5	measurement	measurement	NOUN
gujaf-391	129	6	sign	sign	VERB
gujaf-391	129	7	regulatory	regulatory	ADJ
gujaf-391	129	8	filing	filing	NOUN
gujaf-391	129	9	timeliness	timeliness	NOUN
gujaf-391	129	10	dependent	dependent	ADJ
gujaf-391	129	11	rft	rft	NOUN
gujaf-391	129	12	this	this	PRON
gujaf-391	129	13	is	be	AUX
gujaf-391	129	14	the	the	DET
gujaf-391	129	15	difference	difference	NOUN
gujaf-391	129	16	between	between	ADP
gujaf-391	129	17	the	the	DET
gujaf-391	129	18	financial	financial	ADJ
gujaf-391	129	19	year	year	NOUN
gujaf-391	129	20	end	end	NOUN
gujaf-391	129	21	(	(	PUNCT
gujaf-391	129	22	31st	31st	NOUN
gujaf-391	129	23	december	december	NOUN
gujaf-391	129	24	of	of	ADP
gujaf-391	129	25	every	every	DET
gujaf-391	129	26	year	year	NOUN
gujaf-391	129	27	)	)	PUNCT
gujaf-391	129	28	and	and	CCONJ
gujaf-391	129	29	the	the	DET
gujaf-391	129	30	date	date	NOUN
gujaf-391	129	31	in	in	ADP
gujaf-391	129	32	which	which	PRON
gujaf-391	129	33	the	the	DET
gujaf-391	129	34	auditor	auditor	NOUN
gujaf-391	129	35	signs	sign	VERB
gujaf-391	129	36	the	the	DET
gujaf-391	129	37	financial	financial	ADJ
gujaf-391	129	38	statement	statement	NOUN
gujaf-391	129	39	(	(	PUNCT
gujaf-391	129	40	mc	mc	PROPN
gujaf-391	129	41	gee	gee	PROPN
gujaf-391	129	42	2008	2008	NUM
gujaf-391	129	43	)	)	PUNCT
gujaf-391	129	44	audit	audit	NOUN
gujaf-391	129	45	firm	firm	ADJ
gujaf-391	129	46	size	size	NOUN
gujaf-391	129	47	independent	independent	ADJ
gujaf-391	129	48	afs	afs	NOUN
gujaf-391	129	49	afs	afs	NOUN
gujaf-391	129	50	is	be	AUX
gujaf-391	129	51	operationalised	operationalise	VERB
gujaf-391	129	52	with	with	ADP
gujaf-391	129	53	audit	audit	NOUN
gujaf-391	129	54	firm	firm	ADJ
gujaf-391	129	55	type	type	NOUN
gujaf-391	129	56	:	:	PUNCT
gujaf-391	129	57	1	1	NUM
gujaf-391	129	58	for	for	ADP
gujaf-391	129	59	big4	big4	NOUN
gujaf-391	129	60	and	and	CCONJ
gujaf-391	129	61	0	0	NUM
gujaf-391	129	62	for	for	ADP
gujaf-391	129	63	nonbig4	nonbig4	PROPN
gujaf-391	129	64	(	(	PUNCT
gujaf-391	129	65	modugu	modugu	NOUN
gujaf-391	129	66	,	,	PUNCT
gujaf-391	129	67	eragbhe	eragbhe	NOUN
gujaf-391	129	68	,	,	PUNCT
gujaf-391	129	69	and	and	CCONJ
gujaf-391	129	70	ikhatua	ikhatua	NOUN
gujaf-391	129	71	,	,	PUNCT
gujaf-391	129	72	2012	2012	NUM
gujaf-391	129	73	)	)	PUNCT
gujaf-391	129	74	.	.	PUNCT
gujaf-391	130	1	audit	audit	NOUN
gujaf-391	130	2	tenure	tenure	NOUN
gujaf-391	130	3	independent	independent	ADJ
gujaf-391	130	4	atn	atn	VERB
gujaf-391	130	5	the	the	DET
gujaf-391	130	6	number	number	NOUN
gujaf-391	130	7	of	of	ADP
gujaf-391	130	8	years	year	NOUN
gujaf-391	130	9	spent	spend	VERB
gujaf-391	130	10	3	3	NUM
gujaf-391	130	11	or	or	CCONJ
gujaf-391	130	12	4	4	NUM
gujaf-391	130	13	years	year	NOUN
gujaf-391	130	14	(	(	PUNCT
gujaf-391	130	15	odjaremu	odjaremu	NOUN
gujaf-391	130	16	and	and	CCONJ
gujaf-391	130	17	jeroh	jeroh	PROPN
gujaf-391	130	18	,	,	PUNCT
gujaf-391	130	19	2019	2019	NUM
gujaf-391	130	20	)	)	PUNCT
gujaf-391	130	21	.	.	PUNCT
gujaf-391	131	1	audit	audit	NOUN
gujaf-391	131	2	committee	committee	PROPN
gujaf-391	131	3	size	size	NOUN
gujaf-391	131	4	independent	independent	PROPN
gujaf-391	131	5	acm	acm	PROPN
gujaf-391	131	6	ac	ac	PROPN
gujaf-391	131	7	size	size	NOUN
gujaf-391	131	8	is	be	AUX
gujaf-391	131	9	measured	measure	VERB
gujaf-391	131	10	by	by	ADP
gujaf-391	131	11	the	the	DET
gujaf-391	131	12	numbers	number	NOUN
gujaf-391	131	13	of	of	ADP
gujaf-391	131	14	ac	ac	PROPN
gujaf-391	131	15	members	member	NOUN
gujaf-391	131	16	on	on	ADP
gujaf-391	131	17	the	the	DET
gujaf-391	131	18	board	board	NOUN
gujaf-391	131	19	(	(	PUNCT
gujaf-391	131	20	odjaremu	odjaremu	NOUN
gujaf-391	131	21	and	and	CCONJ
gujaf-391	131	22	jeroh	jeroh	NOUN
gujaf-391	131	23	,	,	PUNCT
gujaf-391	131	24	2019	2019	NUM
gujaf-391	131	25	)	)	PUNCT
gujaf-391	131	26	.	.	PUNCT
gujaf-391	132	1	gusau	gusau	PROPN
gujaf-391	132	2	journal	journal	PROPN
gujaf-391	132	3	of	of	ADP
gujaf-391	132	4	accounting	accounting	NOUN
gujaf-391	132	5	and	and	CCONJ
gujaf-391	132	6	finance	finance	NOUN
gujaf-391	132	7	,	,	PUNCT
gujaf-391	132	8	vol.6	vol.6	PROPN
gujaf-391	132	9	,	,	PUNCT
gujaf-391	132	10	issue	issue	NOUN
gujaf-391	132	11	1	1	NUM
gujaf-391	132	12	,	,	PUNCT
gujaf-391	132	13	april	april	PROPN
gujaf-391	132	14	,	,	PUNCT
gujaf-391	132	15	2025	2025	NUM
gujaf-391	132	16	388	388	NUM
gujaf-391	132	17	rft=	rft=	NUM
gujaf-391	132	18	regulatory	regulatory	ADJ
gujaf-391	132	19	filing	filing	NOUN
gujaf-391	132	20	timeliness	timeliness	NOUN
gujaf-391	132	21	afs	afs	NOUN
gujaf-391	132	22	=	=	NOUN
gujaf-391	132	23	audit	audit	NOUN
gujaf-391	132	24	firm	firm	ADJ
gujaf-391	132	25	size	size	NOUN
gujaf-391	132	26	at	at	ADP
gujaf-391	132	27	=	=	NOUN
gujaf-391	132	28	audit	audit	NOUN
gujaf-391	132	29	tenure	tenure	NOUN
gujaf-391	132	30	acs	acs	PROPN
gujaf-391	132	31	=	=	SYM
gujaf-391	132	32	audit	audit	PROPN
gujaf-391	132	33	committee	committee	NOUN
gujaf-391	132	34	size	size	VERB
gujaf-391	132	35	4.0	4.0	NUM
gujaf-391	132	36	data	datum	NOUN
gujaf-391	132	37	analysis	analysis	NOUN
gujaf-391	132	38	and	and	CCONJ
gujaf-391	132	39	discussion	discussion	NOUN
gujaf-391	132	40	the	the	DET
gujaf-391	132	41	descriptive	descriptive	ADJ
gujaf-391	132	42	statistics	statistic	NOUN
gujaf-391	132	43	of	of	ADP
gujaf-391	132	44	the	the	DET
gujaf-391	132	45	explained	explain	VERB
gujaf-391	132	46	and	and	CCONJ
gujaf-391	132	47	the	the	DET
gujaf-391	132	48	explanatory	explanatory	ADJ
gujaf-391	132	49	variables	variable	NOUN
gujaf-391	132	50	are	be	AUX
gujaf-391	132	51	presented	present	VERB
gujaf-391	132	52	in	in	ADP
gujaf-391	132	53	table	table	NOUN
gujaf-391	132	54	2	2	NUM
gujaf-391	132	55	where	where	SCONJ
gujaf-391	132	56	the	the	DET
gujaf-391	132	57	minimum	minimum	ADJ
gujaf-391	132	58	,	,	PUNCT
gujaf-391	132	59	maximum	maximum	ADJ
gujaf-391	132	60	,	,	PUNCT
gujaf-391	132	61	mean	mean	ADJ
gujaf-391	132	62	,	,	PUNCT
gujaf-391	132	63	and	and	CCONJ
gujaf-391	132	64	standard	standard	ADJ
gujaf-391	132	65	deviation	deviation	NOUN
gujaf-391	132	66	of	of	ADP
gujaf-391	132	67	the	the	DET
gujaf-391	132	68	data	datum	NOUN
gujaf-391	132	69	for	for	ADP
gujaf-391	132	70	the	the	DET
gujaf-391	132	71	variables	variable	NOUN
gujaf-391	132	72	in	in	ADP
gujaf-391	132	73	the	the	DET
gujaf-391	132	74	study	study	NOUN
gujaf-391	132	75	are	be	AUX
gujaf-391	132	76	described	describe	VERB
gujaf-391	132	77	.	.	PUNCT
gujaf-391	133	1	table	table	NOUN
gujaf-391	133	2	2	2	NUM
gujaf-391	133	3	summary	summary	NOUN
gujaf-391	133	4	of	of	ADP
gujaf-391	133	5	descriptive	descriptive	ADJ
gujaf-391	133	6	statistics	statistic	NOUN
gujaf-391	133	7	mean	mean	VERB
gujaf-391	133	8	std	std	X
gujaf-391	133	9	.	.	PROPN
gujaf-391	134	1	dev	dev	PROPN
gujaf-391	134	2	.	.	PUNCT
gujaf-391	135	1	min	min	PROPN
gujaf-391	135	2	max	max	PROPN
gujaf-391	135	3	skewness	skewness	PROPN
gujaf-391	135	4	kurtosis	kurtosis	VERB
gujaf-391	135	5	rft	rft	NOUN
gujaf-391	135	6	125.709	125.709	NUM
gujaf-391	135	7	96.676	96.676	NUM
gujaf-391	135	8	147	147	NUM
gujaf-391	135	9	234	234	NUM
gujaf-391	135	10	4.041	4.041	NUM
gujaf-391	135	11	25.056	25.056	NUM
gujaf-391	135	12	afs	afs	NOUN
gujaf-391	135	13	.416	.416	NUM
gujaf-391	135	14	.493	.493	NUM
gujaf-391	135	15	0	0	NUM
gujaf-391	135	16	1	1	NUM
gujaf-391	135	17	.341	.341	NUM
gujaf-391	135	18	1.116	1.116	NUM
gujaf-391	135	19	at	at	ADP
gujaf-391	135	20	.812	.812	NUM
gujaf-391	135	21	.391	.391	NUM
gujaf-391	135	22	0	0	NUM
gujaf-391	135	23	1	1	NUM
gujaf-391	135	24	-1.597	-1.597	NUM
gujaf-391	135	25	3.549	3.549	NUM
gujaf-391	135	26	acs	acs	PROPN
gujaf-391	135	27	4.774	4.774	NUM
gujaf-391	135	28	.993	.993	NUM
gujaf-391	135	29	2	2	NUM
gujaf-391	135	30	6	6	NUM
gujaf-391	135	31	.015	.015	NUM
gujaf-391	135	32	2.056	2.056	NUM
gujaf-391	135	33	source	source	NOUN
gujaf-391	135	34	:	:	PUNCT
gujaf-391	135	35	stata	stata	NOUN
gujaf-391	135	36	output	output	NOUN
gujaf-391	135	37	(	(	PUNCT
gujaf-391	135	38	2024	2024	NUM
gujaf-391	135	39	)	)	PUNCT
gujaf-391	135	40	.	.	PUNCT
gujaf-391	136	1	from	from	ADP
gujaf-391	136	2	table	table	NOUN
gujaf-391	136	3	2	2	NUM
gujaf-391	136	4	,	,	PUNCT
gujaf-391	136	5	the	the	DET
gujaf-391	136	6	mean	mean	ADJ
gujaf-391	136	7	value	value	NOUN
gujaf-391	136	8	of	of	ADP
gujaf-391	136	9	regulatory	regulatory	ADJ
gujaf-391	136	10	filing	filing	NOUN
gujaf-391	136	11	timeliness	timeliness	NOUN
gujaf-391	136	12	(	(	PUNCT
gujaf-391	136	13	rft	rft	NOUN
gujaf-391	136	14	)	)	PUNCT
gujaf-391	136	15	is	be	AUX
gujaf-391	136	16	125.71	125.71	NUM
gujaf-391	136	17	days	day	NOUN
gujaf-391	136	18	and	and	CCONJ
gujaf-391	136	19	the	the	DET
gujaf-391	136	20	standard	standard	ADJ
gujaf-391	136	21	deviation	deviation	NOUN
gujaf-391	136	22	is	be	AUX
gujaf-391	136	23	96.68	96.68	NUM
gujaf-391	136	24	days	day	NOUN
gujaf-391	136	25	.	.	PUNCT
gujaf-391	137	1	the	the	DET
gujaf-391	137	2	minimum	minimum	ADJ
gujaf-391	137	3	regulatory	regulatory	ADJ
gujaf-391	137	4	filing	filing	NOUN
gujaf-391	137	5	timeliness	timeliness	NOUN
gujaf-391	137	6	is	be	AUX
gujaf-391	137	7	126	126	NUM
gujaf-391	137	8	days	day	NOUN
gujaf-391	137	9	while	while	SCONJ
gujaf-391	137	10	the	the	DET
gujaf-391	137	11	maximum	maximum	NOUN
gujaf-391	137	12	is	be	AUX
gujaf-391	137	13	234	234	NUM
gujaf-391	137	14	days	day	NOUN
gujaf-391	137	15	.	.	PUNCT
gujaf-391	138	1	the	the	DET
gujaf-391	138	2	mean	mean	NOUN
gujaf-391	138	3	of	of	ADP
gujaf-391	138	4	regulatory	regulatory	ADJ
gujaf-391	138	5	filing	filing	NOUN
gujaf-391	138	6	timeliness	timeliness	NOUN
gujaf-391	138	7	of	of	ADP
gujaf-391	138	8	125.71	125.71	NUM
gujaf-391	138	9	days	day	NOUN
gujaf-391	138	10	signifies	signify	VERB
gujaf-391	138	11	that	that	SCONJ
gujaf-391	138	12	on	on	ADP
gujaf-391	138	13	average	average	ADJ
gujaf-391	138	14	,	,	PUNCT
gujaf-391	138	15	the	the	DET
gujaf-391	138	16	external	external	ADJ
gujaf-391	138	17	auditors	auditor	NOUN
gujaf-391	138	18	of	of	ADP
gujaf-391	138	19	the	the	DET
gujaf-391	138	20	listed	list	VERB
gujaf-391	138	21	sampled	sample	VERB
gujaf-391	138	22	firms	firm	NOUN
gujaf-391	138	23	in	in	ADP
gujaf-391	138	24	nigeria	nigeria	PROPN
gujaf-391	138	25	took	take	VERB
gujaf-391	138	26	approximately	approximately	ADV
gujaf-391	138	27	126	126	NUM
gujaf-391	138	28	days	day	NOUN
gujaf-391	138	29	before	before	SCONJ
gujaf-391	138	30	their	their	PRON
gujaf-391	138	31	annual	annual	ADJ
gujaf-391	138	32	reports	report	NOUN
gujaf-391	138	33	were	be	AUX
gujaf-391	138	34	audited	audit	VERB
gujaf-391	138	35	and	and	CCONJ
gujaf-391	138	36	signed	sign	VERB
gujaf-391	138	37	.	.	PUNCT
gujaf-391	139	1	the	the	DET
gujaf-391	139	2	standard	standard	ADJ
gujaf-391	139	3	deviation	deviation	NOUN
gujaf-391	139	4	of	of	ADP
gujaf-391	139	5	approximately	approximately	ADV
gujaf-391	139	6	97	97	NUM
gujaf-391	139	7	days	day	NOUN
gujaf-391	139	8	indicates	indicate	VERB
gujaf-391	139	9	a	a	DET
gujaf-391	139	10	high	high	ADJ
gujaf-391	139	11	variability	variability	NOUN
gujaf-391	139	12	of	of	ADP
gujaf-391	139	13	the	the	DET
gujaf-391	139	14	data	datum	NOUN
gujaf-391	139	15	from	from	ADP
gujaf-391	139	16	the	the	DET
gujaf-391	139	17	mean	mean	NOUN
gujaf-391	139	18	.	.	PUNCT
gujaf-391	140	1	that	that	PRON
gujaf-391	140	2	is	be	AUX
gujaf-391	140	3	,	,	PUNCT
gujaf-391	140	4	there	there	PRON
gujaf-391	140	5	is	be	VERB
gujaf-391	140	6	high	high	ADJ
gujaf-391	140	7	variability	variability	NOUN
gujaf-391	140	8	in	in	ADP
gujaf-391	140	9	the	the	DET
gujaf-391	140	10	number	number	NOUN
gujaf-391	140	11	of	of	ADP
gujaf-391	140	12	days	day	NOUN
gujaf-391	140	13	taken	take	VERB
gujaf-391	140	14	by	by	ADP
gujaf-391	140	15	the	the	DET
gujaf-391	140	16	external	external	ADJ
gujaf-391	140	17	auditors	auditor	NOUN
gujaf-391	140	18	of	of	ADP
gujaf-391	140	19	sampled	sample	VERB
gujaf-391	140	20	listed	list	VERB
gujaf-391	140	21	firms	firm	NOUN
gujaf-391	140	22	in	in	ADP
gujaf-391	140	23	nigeria	nigeria	PROPN
gujaf-391	140	24	to	to	PART
gujaf-391	140	25	sign	sign	VERB
gujaf-391	140	26	their	their	PRON
gujaf-391	140	27	audited	audit	VERB
gujaf-391	140	28	annual	annual	ADJ
gujaf-391	140	29	reports	report	NOUN
gujaf-391	140	30	.	.	PUNCT
gujaf-391	141	1	according	accord	VERB
gujaf-391	141	2	to	to	ADP
gujaf-391	141	3	the	the	DET
gujaf-391	141	4	data	datum	NOUN
gujaf-391	141	5	from	from	ADP
gujaf-391	141	6	the	the	DET
gujaf-391	141	7	table	table	NOUN
gujaf-391	141	8	,	,	PUNCT
gujaf-391	141	9	the	the	DET
gujaf-391	141	10	average	average	ADJ
gujaf-391	141	11	audit	audit	NOUN
gujaf-391	141	12	firm	firm	ADJ
gujaf-391	141	13	size	size	NOUN
gujaf-391	141	14	was	be	AUX
gujaf-391	141	15	found	find	VERB
gujaf-391	141	16	to	to	PART
gujaf-391	141	17	be	be	AUX
gujaf-391	141	18	0.416	0.416	NUM
gujaf-391	141	19	this	this	DET
gujaf-391	141	20	average	average	ADJ
gujaf-391	141	21	value	value	NOUN
gujaf-391	141	22	indicates	indicate	VERB
gujaf-391	141	23	that	that	SCONJ
gujaf-391	141	24	41.6	41.6	NUM
gujaf-391	141	25	%	%	NOUN
gujaf-391	141	26	of	of	ADP
gujaf-391	141	27	the	the	DET
gujaf-391	141	28	sampled	sample	VERB
gujaf-391	141	29	of	of	ADP
gujaf-391	141	30	some	some	DET
gujaf-391	141	31	listed	list	VERB
gujaf-391	141	32	companies	company	NOUN
gujaf-391	141	33	in	in	ADP
gujaf-391	141	34	nigeria	nigeria	PROPN
gujaf-391	141	35	during	during	ADP
gujaf-391	141	36	the	the	DET
gujaf-391	141	37	study	study	NOUN
gujaf-391	141	38	period	period	NOUN
gujaf-391	141	39	were	be	AUX
gujaf-391	141	40	audited	audit	VERB
gujaf-391	141	41	by	by	ADP
gujaf-391	141	42	the	the	DET
gujaf-391	141	43	four	four	NUM
gujaf-391	141	44	largest	large	ADJ
gujaf-391	141	45	audit	audit	NOUN
gujaf-391	141	46	firms	firm	NOUN
gujaf-391	141	47	,	,	PUNCT
gujaf-391	141	48	known	know	VERB
gujaf-391	141	49	as	as	ADP
gujaf-391	141	50	the	the	DET
gujaf-391	141	51	"	"	PUNCT
gujaf-391	141	52	big	big	ADJ
gujaf-391	141	53	4	4	NUM
gujaf-391	141	54	"	"	PUNCT
gujaf-391	141	55	(	(	PUNCT
gujaf-391	141	56	kpmg	kpmg	PROPN
gujaf-391	141	57	,	,	PUNCT
gujaf-391	141	58	pwc	pwc	PROPN
gujaf-391	141	59	,	,	PUNCT
gujaf-391	141	60	ernst	ernst	PROPN
gujaf-391	141	61	and	and	CCONJ
gujaf-391	141	62	young	young	ADJ
gujaf-391	141	63	,	,	PUNCT
gujaf-391	141	64	akintola	akintola	PROPN
gujaf-391	141	65	williams	williams	PROPN
gujaf-391	141	66	deloitte	deloitte	PROPN
gujaf-391	141	67	)	)	PUNCT
gujaf-391	141	68	.	.	PUNCT
gujaf-391	142	1	conversely	conversely	ADV
gujaf-391	142	2	,	,	PUNCT
gujaf-391	142	3	the	the	DET
gujaf-391	142	4	mean	mean	ADJ
gujaf-391	142	5	value	value	NOUN
gujaf-391	142	6	of	of	ADP
gujaf-391	142	7	41.6	41.6	NUM
gujaf-391	142	8	%	%	NOUN
gujaf-391	142	9	suggests	suggest	VERB
gujaf-391	142	10	that	that	SCONJ
gujaf-391	142	11	58.9	58.9	NUM
gujaf-391	142	12	%	%	NOUN
gujaf-391	142	13	of	of	ADP
gujaf-391	142	14	the	the	DET
gujaf-391	142	15	sampled	sample	VERB
gujaf-391	142	16	selected	select	VERB
gujaf-391	142	17	listed	list	VERB
gujaf-391	142	18	firms	firm	NOUN
gujaf-391	142	19	are	be	AUX
gujaf-391	142	20	audited	audit	VERB
gujaf-391	142	21	by	by	ADP
gujaf-391	142	22	non	non	ADJ
gujaf-391	142	23	-	-	ADJ
gujaf-391	142	24	big	big	ADJ
gujaf-391	142	25	4	4	NUM
gujaf-391	142	26	audit	audit	NOUN
gujaf-391	142	27	firms	firm	NOUN
gujaf-391	142	28	in	in	ADP
gujaf-391	142	29	nigeria	nigeria	PROPN
gujaf-391	142	30	during	during	ADP
gujaf-391	142	31	the	the	DET
gujaf-391	142	32	investigation	investigation	NOUN
gujaf-391	142	33	period	period	NOUN
gujaf-391	142	34	.	.	PUNCT
gujaf-391	143	1	these	these	DET
gujaf-391	143	2	findings	finding	NOUN
gujaf-391	143	3	indicate	indicate	VERB
gujaf-391	143	4	that	that	SCONJ
gujaf-391	143	5	the	the	DET
gujaf-391	143	6	audit	audit	NOUN
gujaf-391	143	7	firms	firm	NOUN
gujaf-391	143	8	are	be	AUX
gujaf-391	143	9	not	not	PART
gujaf-391	143	10	predominantly	predominantly	ADV
gujaf-391	143	11	controlled	control	VERB
gujaf-391	143	12	by	by	ADP
gujaf-391	143	13	the	the	DET
gujaf-391	143	14	big	big	ADJ
gujaf-391	143	15	4	4	NUM
gujaf-391	143	16	audit	audit	NOUN
gujaf-391	143	17	firms	firm	NOUN
gujaf-391	143	18	in	in	ADP
gujaf-391	143	19	nigeria	nigeria	PROPN
gujaf-391	143	20	,	,	PUNCT
gujaf-391	143	21	with	with	ADP
gujaf-391	143	22	only	only	ADV
gujaf-391	143	23	a	a	DET
gujaf-391	143	24	large	large	ADJ
gujaf-391	143	25	number	number	NOUN
gujaf-391	143	26	of	of	ADP
gujaf-391	143	27	non	non	ADJ
gujaf-391	143	28	-	-	ADJ
gujaf-391	143	29	big	big	ADJ
gujaf-391	143	30	4	4	NUM
gujaf-391	143	31	firms	firm	NOUN
gujaf-391	143	32	conducting	conduct	VERB
gujaf-391	143	33	audits	audits	NOUN
gujaf-391	143	34	for	for	ADP
gujaf-391	143	35	the	the	DET
gujaf-391	143	36	selected	select	VERB
gujaf-391	143	37	listed	list	VERB
gujaf-391	143	38	firms	firm	NOUN
gujaf-391	143	39	in	in	ADP
gujaf-391	143	40	the	the	DET
gujaf-391	143	41	country	country	NOUN
gujaf-391	143	42	.	.	PUNCT
gujaf-391	144	1	the	the	DET
gujaf-391	144	2	minimum	minimum	ADJ
gujaf-391	144	3	and	and	CCONJ
gujaf-391	144	4	maximum	maximum	ADJ
gujaf-391	144	5	values	value	NOUN
gujaf-391	144	6	of	of	ADP
gujaf-391	144	7	audit	audit	NOUN
gujaf-391	144	8	firm	firm	ADJ
gujaf-391	144	9	size	size	NOUN
gujaf-391	144	10	observed	observe	VERB
gujaf-391	144	11	during	during	ADP
gujaf-391	144	12	the	the	DET
gujaf-391	144	13	study	study	NOUN
gujaf-391	144	14	period	period	NOUN
gujaf-391	144	15	were	be	AUX
gujaf-391	144	16	0	0	NUM
gujaf-391	144	17	and	and	CCONJ
gujaf-391	144	18	1	1	NUM
gujaf-391	144	19	,	,	PUNCT
gujaf-391	144	20	respectively	respectively	ADV
gujaf-391	144	21	.	.	PUNCT
gujaf-391	145	1	these	these	DET
gujaf-391	145	2	values	value	NOUN
gujaf-391	145	3	suggest	suggest	VERB
gujaf-391	145	4	that	that	SCONJ
gujaf-391	145	5	auditor	auditor	NOUN
gujaf-391	145	6	size	size	NOUN
gujaf-391	145	7	is	be	AUX
gujaf-391	145	8	measured	measure	VERB
gujaf-391	145	9	using	use	VERB
gujaf-391	145	10	a	a	DET
gujaf-391	145	11	binary	binary	ADJ
gujaf-391	145	12	variable	variable	NOUN
gujaf-391	145	13	.	.	PUNCT
gujaf-391	146	1	a	a	DET
gujaf-391	146	2	value	value	NOUN
gujaf-391	146	3	of	of	ADP
gujaf-391	146	4	1	1	NUM
gujaf-391	146	5	indicates	indicate	VERB
gujaf-391	146	6	that	that	SCONJ
gujaf-391	146	7	the	the	DET
gujaf-391	146	8	company	company	NOUN
gujaf-391	146	9	was	be	AUX
gujaf-391	146	10	audited	audit	VERB
gujaf-391	146	11	by	by	ADP
gujaf-391	146	12	a	a	DET
gujaf-391	146	13	big	big	ADJ
gujaf-391	146	14	4	4	NUM
gujaf-391	146	15	audit	audit	NOUN
gujaf-391	146	16	firm	firm	NOUN
gujaf-391	146	17	,	,	PUNCT
gujaf-391	146	18	while	while	SCONJ
gujaf-391	146	19	a	a	DET
gujaf-391	146	20	value	value	NOUN
gujaf-391	146	21	of	of	ADP
gujaf-391	146	22	0	0	NUM
gujaf-391	146	23	indicates	indicate	VERB
gujaf-391	146	24	otherwise	otherwise	ADV
gujaf-391	146	25	.	.	PUNCT
gujaf-391	147	1	during	during	ADP
gujaf-391	147	2	the	the	DET
gujaf-391	147	3	study	study	NOUN
gujaf-391	147	4	period	period	NOUN
gujaf-391	147	5	,	,	PUNCT
gujaf-391	147	6	the	the	DET
gujaf-391	147	7	mean	mean	ADJ
gujaf-391	147	8	value	value	NOUN
gujaf-391	147	9	of	of	ADP
gujaf-391	147	10	auditor	auditor	NOUN
gujaf-391	147	11	tenure	tenure	NOUN
gujaf-391	147	12	was	be	AUX
gujaf-391	147	13	0.812	0.812	NUM
gujaf-391	147	14	,	,	PUNCT
gujaf-391	147	15	indicating	indicate	VERB
gujaf-391	147	16	that	that	SCONJ
gujaf-391	147	17	approximately	approximately	ADV
gujaf-391	147	18	81.2	81.2	NUM
gujaf-391	147	19	%	%	NOUN
gujaf-391	147	20	of	of	ADP
gujaf-391	147	21	the	the	DET
gujaf-391	147	22	selected	select	VERB
gujaf-391	147	23	firms	firm	NOUN
gujaf-391	147	24	retained	retain	VERB
gujaf-391	147	25	their	their	PRON
gujaf-391	147	26	auditors	auditor	NOUN
gujaf-391	147	27	for	for	ADP
gujaf-391	147	28	three	three	NUM
gujaf-391	147	29	years	year	NOUN
gujaf-391	147	30	or	or	CCONJ
gujaf-391	147	31	more	more	ADJ
gujaf-391	147	32	.	.	PUNCT
gujaf-391	148	1	this	this	PRON
gujaf-391	148	2	suggests	suggest	VERB
gujaf-391	148	3	that	that	SCONJ
gujaf-391	148	4	more	more	ADJ
gujaf-391	148	5	than	than	ADP
gujaf-391	148	6	half	half	NOUN
gujaf-391	148	7	of	of	ADP
gujaf-391	148	8	the	the	DET
gujaf-391	148	9	audit	audit	NOUN
gujaf-391	148	10	firms	firm	NOUN
gujaf-391	148	11	in	in	ADP
gujaf-391	148	12	the	the	DET
gujaf-391	148	13	selected	select	VERB
gujaf-391	148	14	sector	sector	NOUN
gujaf-391	148	15	enjoy	enjoy	VERB
gujaf-391	148	16	long	long	ADV
gujaf-391	148	17	-	-	PUNCT
gujaf-391	148	18	lasting	last	VERB
gujaf-391	148	19	relationships	relationship	NOUN
gujaf-391	148	20	with	with	ADP
gujaf-391	148	21	their	their	PRON
gujaf-391	148	22	clients	client	NOUN
gujaf-391	148	23	,	,	PUNCT
gujaf-391	148	24	allowing	allow	VERB
gujaf-391	148	25	them	they	PRON
gujaf-391	148	26	to	to	PART
gujaf-391	148	27	gain	gain	VERB
gujaf-391	148	28	in	in	ADP
gujaf-391	148	29	-	-	PUNCT
gujaf-391	148	30	depth	depth	NOUN
gujaf-391	148	31	knowledge	knowledge	NOUN
gujaf-391	148	32	of	of	ADP
gujaf-391	148	33	the	the	DET
gujaf-391	148	34	client	client	NOUN
gujaf-391	148	35	's	's	PART
gujaf-391	148	36	specific	specific	ADJ
gujaf-391	148	37	practices	practice	NOUN
gujaf-391	148	38	and	and	CCONJ
gujaf-391	148	39	financial	financial	ADJ
gujaf-391	148	40	reporting	reporting	NOUN
gujaf-391	148	41	,	,	PUNCT
gujaf-391	148	42	leading	lead	VERB
gujaf-391	148	43	to	to	ADP
gujaf-391	148	44	more	more	ADV
gujaf-391	148	45	effective	effective	ADJ
gujaf-391	148	46	audits	audits	NOUN
gujaf-391	148	47	.	.	PUNCT
gujaf-391	149	1	additionally	additionally	ADV
gujaf-391	149	2	,	,	PUNCT
gujaf-391	149	3	the	the	DET
gujaf-391	149	4	mean	mean	NOUN
gujaf-391	149	5	implies	imply	VERB
gujaf-391	149	6	gusau	gusau	ADJ
gujaf-391	149	7	journal	journal	NOUN
gujaf-391	149	8	of	of	ADP
gujaf-391	149	9	accounting	accounting	NOUN
gujaf-391	149	10	and	and	CCONJ
gujaf-391	149	11	finance	finance	NOUN
gujaf-391	149	12	,	,	PUNCT
gujaf-391	149	13	vol.6	vol.6	PROPN
gujaf-391	149	14	,	,	PUNCT
gujaf-391	149	15	issue	issue	NOUN
gujaf-391	149	16	1	1	NUM
gujaf-391	149	17	,	,	PUNCT
gujaf-391	149	18	april	april	PROPN
gujaf-391	149	19	,	,	PUNCT
gujaf-391	149	20	2025	2025	NUM
gujaf-391	149	21	389	389	NUM
gujaf-391	149	22	that	that	SCONJ
gujaf-391	149	23	only	only	ADV
gujaf-391	149	24	around	around	ADV
gujaf-391	149	25	81.2	81.2	NUM
gujaf-391	149	26	%	%	NOUN
gujaf-391	149	27	of	of	ADP
gujaf-391	149	28	the	the	DET
gujaf-391	149	29	sampled	sample	VERB
gujaf-391	149	30	companies	company	NOUN
gujaf-391	149	31	may	may	AUX
gujaf-391	149	32	have	have	AUX
gujaf-391	149	33	had	have	VERB
gujaf-391	149	34	auditors	auditor	NOUN
gujaf-391	149	35	for	for	ADP
gujaf-391	149	36	less	less	ADJ
gujaf-391	149	37	than	than	ADP
gujaf-391	149	38	three	three	NUM
gujaf-391	149	39	years	year	NOUN
gujaf-391	149	40	during	during	ADP
gujaf-391	149	41	the	the	DET
gujaf-391	149	42	study	study	NOUN
gujaf-391	149	43	period	period	NOUN
gujaf-391	149	44	.	.	PUNCT
gujaf-391	150	1	it	it	PRON
gujaf-391	150	2	should	should	AUX
gujaf-391	150	3	be	be	AUX
gujaf-391	150	4	noted	note	VERB
gujaf-391	150	5	that	that	SCONJ
gujaf-391	150	6	auditor	auditor	NOUN
gujaf-391	150	7	tenure	tenure	NOUN
gujaf-391	150	8	was	be	AUX
gujaf-391	150	9	measured	measure	VERB
gujaf-391	150	10	using	use	VERB
gujaf-391	150	11	a	a	DET
gujaf-391	150	12	binary	binary	ADJ
gujaf-391	150	13	variable	variable	NOUN
gujaf-391	150	14	,	,	PUNCT
gujaf-391	150	15	taking	take	VERB
gujaf-391	150	16	a	a	DET
gujaf-391	150	17	value	value	NOUN
gujaf-391	150	18	of	of	ADP
gujaf-391	150	19	one	one	NUM
gujaf-391	150	20	for	for	ADP
gujaf-391	150	21	companies	company	NOUN
gujaf-391	150	22	that	that	PRON
gujaf-391	150	23	retained	retain	VERB
gujaf-391	150	24	auditors	auditor	NOUN
gujaf-391	150	25	for	for	ADP
gujaf-391	150	26	three	three	NUM
gujaf-391	150	27	years	year	NOUN
gujaf-391	150	28	or	or	CCONJ
gujaf-391	150	29	longer	long	ADV
gujaf-391	150	30	and	and	CCONJ
gujaf-391	150	31	zero	zero	NUM
gujaf-391	150	32	otherwise	otherwise	ADV
gujaf-391	150	33	.	.	PUNCT
gujaf-391	151	1	therefore	therefore	ADV
gujaf-391	151	2	,	,	PUNCT
gujaf-391	151	3	the	the	DET
gujaf-391	151	4	minimum	minimum	ADJ
gujaf-391	151	5	and	and	CCONJ
gujaf-391	151	6	maximum	maximum	ADJ
gujaf-391	151	7	values	value	NOUN
gujaf-391	151	8	of	of	ADP
gujaf-391	151	9	auditor	auditor	NOUN
gujaf-391	151	10	tenure	tenure	NOUN
gujaf-391	151	11	were	be	AUX
gujaf-391	151	12	zero	zero	NUM
gujaf-391	151	13	and	and	CCONJ
gujaf-391	151	14	one	one	NUM
gujaf-391	151	15	,	,	PUNCT
gujaf-391	151	16	respectively	respectively	ADV
gujaf-391	151	17	.	.	PUNCT
gujaf-391	152	1	the	the	DET
gujaf-391	152	2	average	average	ADJ
gujaf-391	152	3	audit	audit	NOUN
gujaf-391	152	4	committee	committee	NOUN
gujaf-391	152	5	size	size	NOUN
gujaf-391	152	6	as	as	SCONJ
gujaf-391	152	7	shown	show	VERB
gujaf-391	152	8	in	in	ADP
gujaf-391	152	9	table	table	NOUN
gujaf-391	152	10	2	2	NUM
gujaf-391	152	11	is	be	AUX
gujaf-391	152	12	4.77	4.77	NUM
gujaf-391	152	13	.	.	PUNCT
gujaf-391	153	1	the	the	DET
gujaf-391	153	2	standard	standard	ADJ
gujaf-391	153	3	deviation	deviation	NOUN
gujaf-391	153	4	is	be	AUX
gujaf-391	153	5	0.993	0.993	NUM
gujaf-391	153	6	,	,	PUNCT
gujaf-391	153	7	suggesting	suggest	VERB
gujaf-391	153	8	that	that	SCONJ
gujaf-391	153	9	the	the	DET
gujaf-391	153	10	member	member	NOUN
gujaf-391	153	11	of	of	ADP
gujaf-391	153	12	the	the	DET
gujaf-391	153	13	audit	audit	NOUN
gujaf-391	153	14	committee	committee	NOUN
gujaf-391	153	15	is	be	AUX
gujaf-391	153	16	not	not	PART
gujaf-391	153	17	widely	widely	ADV
gujaf-391	153	18	dispersed	disperse	VERB
gujaf-391	153	19	among	among	ADP
gujaf-391	153	20	the	the	DET
gujaf-391	153	21	selected	select	VERB
gujaf-391	153	22	listed	list	VERB
gujaf-391	153	23	firms	firm	NOUN
gujaf-391	153	24	in	in	ADP
gujaf-391	153	25	nigeria	nigeria	PROPN
gujaf-391	153	26	.	.	PUNCT
gujaf-391	154	1	the	the	DET
gujaf-391	154	2	minimum	minimum	ADJ
gujaf-391	154	3	and	and	CCONJ
gujaf-391	154	4	maximum	maximum	NOUN
gujaf-391	154	5	are	be	AUX
gujaf-391	154	6	2	2	NUM
gujaf-391	154	7	and	and	CCONJ
gujaf-391	154	8	6	6	NUM
gujaf-391	154	9	members	member	NOUN
gujaf-391	154	10	respectively	respectively	ADV
gujaf-391	154	11	.	.	PUNCT
gujaf-391	155	1	residuals	residual	NOUN
gujaf-391	155	2	tests	test	VERB
gujaf-391	155	3	normality	normality	ADJ
gujaf-391	155	4	distribution	distribution	NOUN
gujaf-391	155	5	of	of	ADP
gujaf-391	155	6	the	the	DET
gujaf-391	155	7	data	data	NOUN
gujaf-391	155	8	is	be	AUX
gujaf-391	155	9	another	another	DET
gujaf-391	155	10	paramount	paramount	ADJ
gujaf-391	155	11	assumption	assumption	NOUN
gujaf-391	155	12	of	of	ADP
gujaf-391	155	13	regression	regression	NOUN
gujaf-391	155	14	where	where	SCONJ
gujaf-391	155	15	it	it	PRON
gujaf-391	155	16	is	be	AUX
gujaf-391	155	17	considered	consider	VERB
gujaf-391	155	18	as	as	ADP
gujaf-391	155	19	a	a	DET
gujaf-391	155	20	condition	condition	NOUN
gujaf-391	155	21	for	for	ADP
gujaf-391	155	22	parametric	parametric	ADJ
gujaf-391	155	23	test	test	NOUN
gujaf-391	155	24	analysis	analysis	NOUN
gujaf-391	155	25	.	.	PUNCT
gujaf-391	156	1	this	this	PRON
gujaf-391	156	2	is	be	AUX
gujaf-391	156	3	because	because	SCONJ
gujaf-391	156	4	,	,	PUNCT
gujaf-391	156	5	one	one	NUM
gujaf-391	156	6	of	of	ADP
gujaf-391	156	7	the	the	DET
gujaf-391	156	8	parametric	parametric	ADJ
gujaf-391	156	9	test	test	NOUN
gujaf-391	156	10	conditions	condition	NOUN
gujaf-391	156	11	is	be	AUX
gujaf-391	156	12	that	that	SCONJ
gujaf-391	156	13	,	,	PUNCT
gujaf-391	156	14	the	the	DET
gujaf-391	156	15	data	datum	NOUN
gujaf-391	156	16	must	must	AUX
gujaf-391	156	17	be	be	AUX
gujaf-391	156	18	normally	normally	ADV
gujaf-391	156	19	distributed	distribute	VERB
gujaf-391	156	20	across	across	ADP
gujaf-391	156	21	the	the	DET
gujaf-391	156	22	variables	variable	NOUN
gujaf-391	156	23	for	for	SCONJ
gujaf-391	156	24	the	the	DET
gujaf-391	156	25	test	test	NOUN
gujaf-391	156	26	to	to	PART
gujaf-391	156	27	stand	stand	VERB
gujaf-391	156	28	for	for	ADP
gujaf-391	156	29	generalization	generalization	NOUN
gujaf-391	156	30	.	.	PUNCT
gujaf-391	157	1	however	however	ADV
gujaf-391	157	2	,	,	PUNCT
gujaf-391	157	3	it	it	PRON
gujaf-391	157	4	was	be	AUX
gujaf-391	157	5	argued	argue	VERB
gujaf-391	157	6	that	that	SCONJ
gujaf-391	157	7	the	the	DET
gujaf-391	157	8	normality	normality	NOUN
gujaf-391	157	9	is	be	AUX
gujaf-391	157	10	to	to	PART
gujaf-391	157	11	be	be	AUX
gujaf-391	157	12	conducted	conduct	VERB
gujaf-391	157	13	on	on	ADP
gujaf-391	157	14	the	the	DET
gujaf-391	157	15	residuals	residual	NOUN
gujaf-391	157	16	of	of	ADP
gujaf-391	157	17	the	the	DET
gujaf-391	157	18	model	model	NOUN
gujaf-391	157	19	and	and	CCONJ
gujaf-391	157	20	not	not	PART
gujaf-391	157	21	the	the	DET
gujaf-391	157	22	data	datum	NOUN
gujaf-391	157	23	where	where	SCONJ
gujaf-391	157	24	the	the	DET
gujaf-391	157	25	dependent	dependent	ADJ
gujaf-391	157	26	variable	variable	NOUN
gujaf-391	157	27	determines	determine	VERB
gujaf-391	157	28	the	the	DET
gujaf-391	157	29	parametric	parametric	ADJ
gujaf-391	157	30	analysis	analysis	NOUN
gujaf-391	157	31	to	to	PART
gujaf-391	157	32	be	be	AUX
gujaf-391	157	33	conducted	conduct	VERB
gujaf-391	157	34	.	.	PUNCT
gujaf-391	158	1	thus	thus	ADV
gujaf-391	158	2	,	,	PUNCT
gujaf-391	158	3	this	this	DET
gujaf-391	158	4	study	study	NOUN
gujaf-391	158	5	conducted	conduct	VERB
gujaf-391	158	6	a	a	DET
gujaf-391	158	7	normality	normality	NOUN
gujaf-391	158	8	test	test	NOUN
gujaf-391	158	9	on	on	ADP
gujaf-391	158	10	the	the	DET
gujaf-391	158	11	residuals	residual	NOUN
gujaf-391	158	12	of	of	ADP
gujaf-391	158	13	the	the	DET
gujaf-391	158	14	model	model	NOUN
gujaf-391	158	15	using	use	VERB
gujaf-391	158	16	shapiro	shapiro	PROPN
gujaf-391	158	17	-	-	PUNCT
gujaf-391	158	18	wilk	wilk	NOUN
gujaf-391	158	19	.	.	PUNCT
gujaf-391	159	1	table	table	NOUN
gujaf-391	159	2	3	3	NUM
gujaf-391	159	3	normality	normality	NOUN
gujaf-391	159	4	test	test	NOUN
gujaf-391	159	5	shapiro	shapiro	NOUN
gujaf-391	159	6	-	-	PUNCT
gujaf-391	159	7	wilk	wilk	NOUN
gujaf-391	159	8	w	w	PROPN
gujaf-391	159	9	test	test	NOUN
gujaf-391	159	10	for	for	ADP
gujaf-391	159	11	normal	normal	ADJ
gujaf-391	159	12	data	datum	NOUN
gujaf-391	159	13	variable	variable	NOUN
gujaf-391	159	14	obs	obs	PROPN
gujaf-391	159	15	w	w	PROPN
gujaf-391	159	16	v	v	PROPN
gujaf-391	159	17	z	z	PROPN
gujaf-391	159	18	prob	prob	PROPN
gujaf-391	159	19	>	>	PROPN
gujaf-391	159	20	z	z	PROPN
gujaf-391	159	21	resid	resid	VERB
gujaf-391	159	22	420	420	NUM
gujaf-391	159	23	0.999	0.999	NUM
gujaf-391	159	24	0.400	0.400	NUM
gujaf-391	159	25	-2.195	-2.195	NOUN
gujaf-391	159	26	0.986	0.986	NUM
gujaf-391	159	27	source	source	NOUN
gujaf-391	159	28	:	:	PUNCT
gujaf-391	159	29	stata	stata	NOUN
gujaf-391	159	30	output	output	NOUN
gujaf-391	159	31	(	(	PUNCT
gujaf-391	159	32	2024	2024	NUM
gujaf-391	159	33	)	)	PUNCT
gujaf-391	159	34	the	the	DET
gujaf-391	159	35	value	value	NOUN
gujaf-391	159	36	of	of	ADP
gujaf-391	159	37	the	the	DET
gujaf-391	159	38	p	p	NOUN
gujaf-391	159	39	-	-	PUNCT
gujaf-391	159	40	value	value	NOUN
gujaf-391	159	41	for	for	ADP
gujaf-391	159	42	the	the	DET
gujaf-391	159	43	model	model	NOUN
gujaf-391	159	44	is	be	AUX
gujaf-391	159	45	0.986	0.986	NUM
gujaf-391	159	46	,	,	PUNCT
gujaf-391	159	47	as	as	SCONJ
gujaf-391	159	48	obtained	obtain	VERB
gujaf-391	159	49	in	in	ADP
gujaf-391	159	50	table	table	NOUN
gujaf-391	159	51	3	3	NUM
gujaf-391	159	52	for	for	ADP
gujaf-391	159	53	the	the	DET
gujaf-391	159	54	shapir	shapir	NOUN
gujaf-391	159	55	-	-	PUNCT
gujaf-391	159	56	wilk	wilk	NOUN
gujaf-391	159	57	.	.	PUNCT
gujaf-391	160	1	since	since	SCONJ
gujaf-391	160	2	the	the	DET
gujaf-391	160	3	value	value	NOUN
gujaf-391	160	4	is	be	AUX
gujaf-391	160	5	greater	great	ADJ
gujaf-391	160	6	than	than	ADP
gujaf-391	160	7	a	a	DET
gujaf-391	160	8	5	5	NUM
gujaf-391	160	9	%	%	NOUN
gujaf-391	160	10	(	(	PUNCT
gujaf-391	160	11	0.05	0.05	NUM
gujaf-391	160	12	)	)	PUNCT
gujaf-391	160	13	level	level	NOUN
gujaf-391	160	14	of	of	ADP
gujaf-391	160	15	significance	significance	NOUN
gujaf-391	160	16	,	,	PUNCT
gujaf-391	160	17	therefore	therefore	ADV
gujaf-391	160	18	,	,	PUNCT
gujaf-391	160	19	the	the	DET
gujaf-391	160	20	null	null	ADJ
gujaf-391	160	21	hypothesis	hypothesis	NOUN
gujaf-391	160	22	that	that	PRON
gujaf-391	160	23	the	the	DET
gujaf-391	160	24	data	data	NOUN
gujaf-391	160	25	is	be	AUX
gujaf-391	160	26	normally	normally	ADV
gujaf-391	160	27	distributed	distribute	VERB
gujaf-391	160	28	across	across	ADP
gujaf-391	160	29	the	the	DET
gujaf-391	160	30	models	model	NOUN
gujaf-391	160	31	can	can	AUX
gujaf-391	160	32	not	not	PART
gujaf-391	160	33	be	be	AUX
gujaf-391	160	34	rejected	reject	VERB
gujaf-391	160	35	.	.	PUNCT
gujaf-391	161	1	for	for	ADP
gujaf-391	161	2	this	this	DET
gujaf-391	161	3	reason	reason	NOUN
gujaf-391	161	4	,	,	PUNCT
gujaf-391	161	5	this	this	DET
gujaf-391	161	6	study	study	NOUN
gujaf-391	161	7	concludes	conclude	VERB
gujaf-391	161	8	that	that	SCONJ
gujaf-391	161	9	the	the	DET
gujaf-391	161	10	residual	residual	NOUN
gujaf-391	161	11	of	of	ADP
gujaf-391	161	12	the	the	DET
gujaf-391	161	13	model	model	NOUN
gujaf-391	161	14	is	be	AUX
gujaf-391	161	15	normally	normally	ADV
gujaf-391	161	16	distributed	distribute	VERB
gujaf-391	161	17	.	.	PUNCT
gujaf-391	162	1	test	test	NOUN
gujaf-391	162	2	for	for	ADP
gujaf-391	162	3	multicollinearity	multicollinearity	NOUN
gujaf-391	162	4	non	non	NOUN
gujaf-391	162	5	-	-	NOUN
gujaf-391	162	6	existence	existence	NOUN
gujaf-391	162	7	of	of	ADP
gujaf-391	162	8	multicollinearity	multicollinearity	NOUN
gujaf-391	162	9	is	be	AUX
gujaf-391	162	10	a	a	DET
gujaf-391	162	11	key	key	ADJ
gujaf-391	162	12	assumption	assumption	NOUN
gujaf-391	162	13	of	of	ADP
gujaf-391	162	14	linear	linear	PROPN
gujaf-391	162	15	regression	regression	NOUN
gujaf-391	162	16	analysis	analysis	NOUN
gujaf-391	162	17	.	.	PUNCT
gujaf-391	163	1	multicollinearity	multicollinearity	NOUN
gujaf-391	163	2	occurs	occur	VERB
gujaf-391	163	3	when	when	SCONJ
gujaf-391	163	4	the	the	DET
gujaf-391	163	5	independent	independent	ADJ
gujaf-391	163	6	variables	variable	NOUN
gujaf-391	163	7	are	be	AUX
gujaf-391	163	8	not	not	PART
gujaf-391	163	9	independent	independent	ADJ
gujaf-391	163	10	of	of	ADP
gujaf-391	163	11	each	each	DET
gujaf-391	163	12	other	other	ADJ
gujaf-391	163	13	.	.	PUNCT
gujaf-391	164	1	multicollinearity	multicollinearity	NOUN
gujaf-391	164	2	is	be	AUX
gujaf-391	164	3	examined	examine	VERB
gujaf-391	164	4	using	use	VERB
gujaf-391	164	5	tolerance	tolerance	NOUN
gujaf-391	164	6	and	and	CCONJ
gujaf-391	164	7	variance	variance	NOUN
gujaf-391	164	8	inflation	inflation	NOUN
gujaf-391	164	9	factor	factor	NOUN
gujaf-391	164	10	(	(	PUNCT
gujaf-391	164	11	vif	vif	NOUN
gujaf-391	164	12	)	)	PUNCT
gujaf-391	164	13	values	value	NOUN
gujaf-391	164	14	.	.	PUNCT
gujaf-391	165	1	the	the	DET
gujaf-391	165	2	result	result	NOUN
gujaf-391	165	3	of	of	ADP
gujaf-391	165	4	the	the	DET
gujaf-391	165	5	multicollinearity	multicollinearity	NOUN
gujaf-391	165	6	test	test	NOUN
gujaf-391	165	7	is	be	AUX
gujaf-391	165	8	shown	show	VERB
gujaf-391	165	9	in	in	ADP
gujaf-391	165	10	the	the	DET
gujaf-391	165	11	table	table	NOUN
gujaf-391	165	12	below	below	ADP
gujaf-391	165	13	table	table	NOUN
gujaf-391	165	14	4	4	NUM
gujaf-391	165	15	.	.	PUNCT
gujaf-391	165	16	table	table	NOUN
gujaf-391	165	17	4	4	NUM
gujaf-391	165	18	:	:	PUNCT
gujaf-391	165	19	collinearity	collinearity	NOUN
gujaf-391	165	20	test	test	NOUN
gujaf-391	165	21	variance	variance	NOUN
gujaf-391	165	22	inflation	inflation	NOUN
gujaf-391	165	23	factor	factor	NOUN
gujaf-391	165	24	vif	vif	NOUN
gujaf-391	165	25	1	1	NUM
gujaf-391	165	26	/	/	SYM
gujaf-391	165	27	vif	vif	NOUN
gujaf-391	165	28	afs	afs	NOUN
gujaf-391	165	29	1.11	1.11	NUM
gujaf-391	165	30	.901	.901	NUM
gujaf-391	165	31	ac	ac	PROPN
gujaf-391	165	32	1.107	1.107	NUM
gujaf-391	165	33	.903	.903	NUM
gujaf-391	165	34	at	at	ADP
gujaf-391	165	35	1.007	1.007	NUM
gujaf-391	165	36	.993	.993	NUM
gujaf-391	165	37	mean	mean	NOUN
gujaf-391	165	38	vif	vif	X
gujaf-391	165	39	1.075	1.075	NUM
gujaf-391	165	40	.	.	PUNCT
gujaf-391	166	1	source	source	NOUN
gujaf-391	166	2	:	:	PUNCT
gujaf-391	166	3	stata	stata	NOUN
gujaf-391	166	4	output	output	NOUN
gujaf-391	166	5	(	(	PUNCT
gujaf-391	166	6	2024	2024	NUM
gujaf-391	166	7	)	)	PUNCT
gujaf-391	166	8	gusau	gusau	ADJ
gujaf-391	166	9	journal	journal	NOUN
gujaf-391	166	10	of	of	ADP
gujaf-391	166	11	accounting	accounting	NOUN
gujaf-391	166	12	and	and	CCONJ
gujaf-391	166	13	finance	finance	NOUN
gujaf-391	166	14	,	,	PUNCT
gujaf-391	166	15	vol.6	vol.6	PROPN
gujaf-391	166	16	,	,	PUNCT
gujaf-391	166	17	issue	issue	NOUN
gujaf-391	166	18	1	1	NUM
gujaf-391	166	19	,	,	PUNCT
gujaf-391	166	20	april	april	PROPN
gujaf-391	166	21	,	,	PUNCT
gujaf-391	166	22	2025	2025	NUM
gujaf-391	166	23	390	390	NUM
gujaf-391	166	24	based	base	VERB
gujaf-391	166	25	on	on	ADP
gujaf-391	166	26	the	the	DET
gujaf-391	166	27	evidence	evidence	NOUN
gujaf-391	166	28	presented	present	VERB
gujaf-391	166	29	in	in	ADP
gujaf-391	166	30	table	table	NOUN
gujaf-391	166	31	4	4	NUM
gujaf-391	166	32	.	.	PUNCT
gujaf-391	167	1	it	it	PRON
gujaf-391	167	2	can	can	AUX
gujaf-391	167	3	be	be	AUX
gujaf-391	167	4	concluded	conclude	VERB
gujaf-391	167	5	that	that	SCONJ
gujaf-391	167	6	there	there	PRON
gujaf-391	167	7	is	be	VERB
gujaf-391	167	8	no	no	DET
gujaf-391	167	9	multicollinearity	multicollinearity	NOUN
gujaf-391	167	10	problem	problem	NOUN
gujaf-391	167	11	.	.	PUNCT
gujaf-391	168	1	this	this	PRON
gujaf-391	168	2	is	be	AUX
gujaf-391	168	3	because	because	SCONJ
gujaf-391	168	4	the	the	DET
gujaf-391	168	5	vif	vif	NOUN
gujaf-391	168	6	values	value	NOUN
gujaf-391	168	7	for	for	ADP
gujaf-391	168	8	all	all	DET
gujaf-391	168	9	the	the	DET
gujaf-391	168	10	variables	variable	NOUN
gujaf-391	168	11	are	be	AUX
gujaf-391	168	12	less	less	ADJ
gujaf-391	168	13	than	than	ADP
gujaf-391	168	14	10	10	NUM
gujaf-391	168	15	and	and	CCONJ
gujaf-391	168	16	the	the	DET
gujaf-391	168	17	tolerance	tolerance	NOUN
gujaf-391	168	18	values	value	NOUN
gujaf-391	168	19	for	for	ADP
gujaf-391	168	20	all	all	DET
gujaf-391	168	21	the	the	DET
gujaf-391	168	22	variables	variable	NOUN
gujaf-391	168	23	are	be	AUX
gujaf-391	168	24	greater	great	ADJ
gujaf-391	168	25	than	than	ADP
gujaf-391	168	26	0.10	0.10	NUM
gujaf-391	168	27	(	(	PUNCT
gujaf-391	168	28	rule	rule	NOUN
gujaf-391	168	29	of	of	ADP
gujaf-391	168	30	thumb	thumb	NOUN
gujaf-391	168	31	)	)	PUNCT
gujaf-391	168	32	.	.	PUNCT
gujaf-391	169	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-391	169	2	test	test	NOUN
gujaf-391	169	3	and	and	CCONJ
gujaf-391	169	4	autocorrelation	autocorrelation	NOUN
gujaf-391	169	5	test	test	NOUN
gujaf-391	169	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-391	169	7	arises	arise	VERB
gujaf-391	169	8	when	when	SCONJ
gujaf-391	169	9	the	the	DET
gujaf-391	169	10	error	error	NOUN
gujaf-391	169	11	terms	term	NOUN
gujaf-391	169	12	along	along	ADP
gujaf-391	169	13	the	the	DET
gujaf-391	169	14	regression	regression	NOUN
gujaf-391	169	15	are	be	AUX
gujaf-391	169	16	not	not	PART
gujaf-391	169	17	equal	equal	ADJ
gujaf-391	169	18	.	.	PUNCT
gujaf-391	170	1	the	the	DET
gujaf-391	170	2	presence	presence	NOUN
gujaf-391	170	3	of	of	ADP
gujaf-391	170	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-391	170	5	violates	violate	VERB
gujaf-391	170	6	the	the	DET
gujaf-391	170	7	homoscedasticity	homoscedasticity	NOUN
gujaf-391	170	8	assumption	assumption	NOUN
gujaf-391	170	9	and	and	CCONJ
gujaf-391	170	10	may	may	AUX
gujaf-391	170	11	lead	lead	VERB
gujaf-391	170	12	to	to	ADP
gujaf-391	170	13	a	a	DET
gujaf-391	170	14	wrong	wrong	ADJ
gujaf-391	170	15	inference	inference	NOUN
gujaf-391	170	16	.	.	PUNCT
gujaf-391	171	1	in	in	ADP
gujaf-391	171	2	this	this	DET
gujaf-391	171	3	study	study	NOUN
gujaf-391	171	4	,	,	PUNCT
gujaf-391	171	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-391	171	6	was	be	AUX
gujaf-391	171	7	tested	test	VERB
gujaf-391	171	8	using	use	VERB
gujaf-391	171	9	breusch	breusch	PRON
gujaf-391	171	10	pagan	pagan	PROPN
gujaf-391	171	11	’s	’s	PART
gujaf-391	171	12	test	test	NOUN
gujaf-391	171	13	.	.	PUNCT
gujaf-391	172	1	table	table	NOUN
gujaf-391	172	2	5	5	NUM
gujaf-391	172	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-391	172	4	test	test	NOUN
gujaf-391	172	5	hettest	hett	ADJ
gujaf-391	172	6	chi2	chi2	PROPN
gujaf-391	172	7	8.309	8.309	NUM
gujaf-391	172	8	p	p	NOUN
gujaf-391	172	9	-	-	PUNCT
gujaf-391	172	10	value	value	NOUN
gujaf-391	172	11	0.0298	0.0298	NUM
gujaf-391	172	12	source	source	NOUN
gujaf-391	172	13	:	:	PUNCT
gujaf-391	172	14	stata	stata	NOUN
gujaf-391	172	15	output	output	NOUN
gujaf-391	172	16	(	(	PUNCT
gujaf-391	172	17	2024	2024	NUM
gujaf-391	172	18	)	)	PUNCT
gujaf-391	172	19	the	the	DET
gujaf-391	172	20	study	study	NOUN
gujaf-391	172	21	adopted	adopt	VERB
gujaf-391	172	22	groupwise	groupwise	NOUN
gujaf-391	172	23	to	to	PART
gujaf-391	172	24	test	test	VERB
gujaf-391	172	25	for	for	ADP
gujaf-391	172	26	the	the	DET
gujaf-391	172	27	existence	existence	NOUN
gujaf-391	172	28	of	of	ADP
gujaf-391	172	29	heteroskedasticity	heteroskedasticity	NOUN
gujaf-391	172	30	.	.	PUNCT
gujaf-391	173	1	the	the	DET
gujaf-391	173	2	study	study	NOUN
gujaf-391	173	3	revealed	reveal	VERB
gujaf-391	173	4	a	a	DET
gujaf-391	173	5	chi	chi	NOUN
gujaf-391	173	6	-	-	PUNCT
gujaf-391	173	7	square	square	NOUN
gujaf-391	173	8	of	of	ADP
gujaf-391	173	9	8.309	8.309	NUM
gujaf-391	173	10	with	with	ADP
gujaf-391	173	11	a	a	DET
gujaf-391	173	12	p	p	NOUN
gujaf-391	173	13	-	-	PUNCT
gujaf-391	173	14	value	value	NOUN
gujaf-391	173	15	of	of	ADP
gujaf-391	173	16	0.0298	0.0298	NUM
gujaf-391	173	17	.	.	PUNCT
gujaf-391	174	1	this	this	PRON
gujaf-391	174	2	implies	imply	VERB
gujaf-391	174	3	the	the	DET
gujaf-391	174	4	presence	presence	NOUN
gujaf-391	174	5	of	of	ADP
gujaf-391	174	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-391	174	7	for	for	ADP
gujaf-391	174	8	the	the	DET
gujaf-391	174	9	model	model	NOUN
gujaf-391	174	10	;	;	PUNCT
gujaf-391	174	11	it	it	PRON
gujaf-391	174	12	also	also	ADV
gujaf-391	174	13	means	mean	VERB
gujaf-391	174	14	that	that	SCONJ
gujaf-391	174	15	the	the	DET
gujaf-391	174	16	constant	constant	ADJ
gujaf-391	174	17	residual	residual	ADJ
gujaf-391	174	18	(	(	PUNCT
gujaf-391	174	19	homoscedastic	homoscedastic	ADJ
gujaf-391	174	20	)	)	PUNCT
gujaf-391	174	21	and	and	CCONJ
gujaf-391	174	22	the	the	DET
gujaf-391	174	23	null	null	ADJ
gujaf-391	174	24	hypothesis	hypothesis	NOUN
gujaf-391	174	25	is	be	AUX
gujaf-391	174	26	rejected	reject	VERB
gujaf-391	174	27	.	.	PUNCT
gujaf-391	175	1	autocorrelation	autocorrelation	NOUN
gujaf-391	175	2	test	test	NOUN
gujaf-391	175	3	table	table	NOUN
gujaf-391	175	4	6	6	NUM
gujaf-391	175	5	.	.	X
gujaf-391	175	6	autocorrelation	autocorrelation	NOUN
gujaf-391	175	7	test	test	NOUN
gujaf-391	175	8	chi2	chi2	NOUN
gujaf-391	175	9	2.979	2.979	NUM
gujaf-391	175	10	p	p	NOUN
gujaf-391	175	11	-	-	PUNCT
gujaf-391	175	12	value	value	NOUN
gujaf-391	175	13	0.1100	0.1100	NUM
gujaf-391	175	14	source	source	NOUN
gujaf-391	175	15	:	:	PUNCT
gujaf-391	175	16	stata	stata	NOUN
gujaf-391	175	17	output	output	NOUN
gujaf-391	175	18	(	(	PUNCT
gujaf-391	175	19	2023	2023	NUM
gujaf-391	175	20	)	)	PUNCT
gujaf-391	175	21	the	the	DET
gujaf-391	175	22	presence	presence	NOUN
gujaf-391	175	23	of	of	ADP
gujaf-391	175	24	auto	auto	NOUN
gujaf-391	175	25	/	/	SYM
gujaf-391	175	26	serial	serial	ADJ
gujaf-391	175	27	correlation	correlation	NOUN
gujaf-391	175	28	violates	violate	VERB
gujaf-391	175	29	the	the	DET
gujaf-391	175	30	assumption	assumption	NOUN
gujaf-391	175	31	of	of	ADP
gujaf-391	175	32	longitudinal	longitudinal	ADJ
gujaf-391	175	33	data	datum	NOUN
gujaf-391	175	34	which	which	PRON
gujaf-391	175	35	is	be	AUX
gujaf-391	175	36	one	one	NUM
gujaf-391	175	37	key	key	ADJ
gujaf-391	175	38	attribute	attribute	NOUN
gujaf-391	175	39	of	of	ADP
gujaf-391	175	40	panel	panel	NOUN
gujaf-391	175	41	data	datum	NOUN
gujaf-391	175	42	.	.	PUNCT
gujaf-391	176	1	the	the	DET
gujaf-391	176	2	wooldridge	wooldridge	PROPN
gujaf-391	176	3	test	test	PROPN
gujaf-391	176	4	for	for	ADP
gujaf-391	176	5	autocorrelation	autocorrelation	NOUN
gujaf-391	176	6	was	be	AUX
gujaf-391	176	7	adopted	adopt	VERB
gujaf-391	176	8	to	to	PART
gujaf-391	176	9	test	test	VERB
gujaf-391	176	10	for	for	ADP
gujaf-391	176	11	the	the	DET
gujaf-391	176	12	presence	presence	NOUN
gujaf-391	176	13	/	/	SYM
gujaf-391	176	14	absence	absence	NOUN
gujaf-391	176	15	of	of	ADP
gujaf-391	176	16	auto	auto	NOUN
gujaf-391	176	17	/	/	SYM
gujaf-391	176	18	serial	serial	ADJ
gujaf-391	176	19	correlation	correlation	NOUN
gujaf-391	176	20	.	.	PUNCT
gujaf-391	177	1	the	the	DET
gujaf-391	177	2	criteria	criterion	NOUN
gujaf-391	177	3	were	be	AUX
gujaf-391	177	4	to	to	PART
gujaf-391	177	5	accept	accept	VERB
gujaf-391	177	6	ho	ho	PROPN
gujaf-391	177	7	=	=	PUNCT
gujaf-391	177	8	no	no	DET
gujaf-391	177	9	autocorrelation	autocorrelation	NOUN
gujaf-391	177	10	if	if	SCONJ
gujaf-391	177	11	p	p	NOUN
gujaf-391	177	12	-	-	PUNCT
gujaf-391	177	13	value	value	NOUN
gujaf-391	177	14	is	be	AUX
gujaf-391	177	15	greater	great	ADJ
gujaf-391	177	16	than	than	ADP
gujaf-391	177	17	5	5	NUM
gujaf-391	177	18	%	%	NOUN
gujaf-391	177	19	and	and	CCONJ
gujaf-391	177	20	accept	accept	VERB
gujaf-391	177	21	h1=	h1=	ADJ
gujaf-391	177	22	presence	presence	NOUN
gujaf-391	177	23	of	of	ADP
gujaf-391	177	24	autocorrelation	autocorrelation	NOUN
gujaf-391	177	25	if	if	SCONJ
gujaf-391	177	26	p	p	NOUN
gujaf-391	177	27	-	-	PUNCT
gujaf-391	177	28	value	value	NOUN
gujaf-391	177	29	is	be	AUX
gujaf-391	177	30	less	less	ADJ
gujaf-391	177	31	than	than	ADP
gujaf-391	177	32	5	5	NUM
gujaf-391	177	33	%	%	NOUN
gujaf-391	177	34	.	.	PUNCT
gujaf-391	178	1	the	the	DET
gujaf-391	178	2	result	result	NOUN
gujaf-391	178	3	obtained	obtain	VERB
gujaf-391	178	4	from	from	ADP
gujaf-391	178	5	the	the	DET
gujaf-391	178	6	table	table	NOUN
gujaf-391	178	7	above	above	ADV
gujaf-391	178	8	shows	show	VERB
gujaf-391	178	9	that	that	SCONJ
gujaf-391	178	10	their	their	PRON
gujaf-391	178	11	absence	absence	NOUN
gujaf-391	178	12	of	of	ADP
gujaf-391	178	13	auto	auto	NOUN
gujaf-391	178	14	/	/	SYM
gujaf-391	178	15	serial	serial	ADJ
gujaf-391	178	16	correlation	correlation	NOUN
gujaf-391	178	17	in	in	ADP
gujaf-391	178	18	the	the	DET
gujaf-391	178	19	model	model	NOUN
gujaf-391	178	20	as	as	SCONJ
gujaf-391	178	21	the	the	DET
gujaf-391	178	22	p	p	NOUN
gujaf-391	178	23	-	-	PUNCT
gujaf-391	178	24	values	value	NOUN
gujaf-391	178	25	(	(	PUNCT
gujaf-391	178	26	0.1100	0.1100	NUM
gujaf-391	178	27	)	)	PUNCT
gujaf-391	178	28	is	be	AUX
gujaf-391	178	29	greater	great	ADJ
gujaf-391	178	30	than	than	ADP
gujaf-391	178	31	5	5	NUM
gujaf-391	178	32	%	%	NOUN
gujaf-391	178	33	.	.	PUNCT
gujaf-391	179	1	hausman	hausman	PROPN
gujaf-391	179	2	specification	specification	PROPN
gujaf-391	179	3	test	test	NOUN
gujaf-391	179	4	in	in	ADP
gujaf-391	179	5	order	order	NOUN
gujaf-391	179	6	to	to	PART
gujaf-391	179	7	decide	decide	VERB
gujaf-391	179	8	the	the	DET
gujaf-391	179	9	more	more	ADV
gujaf-391	179	10	effective	effective	ADJ
gujaf-391	179	11	model	model	NOUN
gujaf-391	179	12	between	between	ADP
gujaf-391	179	13	the	the	DET
gujaf-391	179	14	fixed	fix	VERB
gujaf-391	179	15	effect	effect	NOUN
gujaf-391	179	16	and	and	CCONJ
gujaf-391	179	17	random	random	ADJ
gujaf-391	179	18	effect	effect	NOUN
gujaf-391	179	19	researchers	researcher	NOUN
gujaf-391	179	20	often	often	ADV
gujaf-391	179	21	rely	rely	VERB
gujaf-391	179	22	on	on	ADP
gujaf-391	179	23	the	the	DET
gujaf-391	179	24	hausman	hausman	NOUN
gujaf-391	179	25	(	(	PUNCT
gujaf-391	179	26	1978	1978	NUM
gujaf-391	179	27	)	)	PUNCT
gujaf-391	179	28	specification	specification	NOUN
gujaf-391	179	29	test	test	NOUN
gujaf-391	179	30	.	.	PUNCT
gujaf-391	180	1	the	the	DET
gujaf-391	180	2	hausman	hausman	PROPN
gujaf-391	180	3	test	test	NOUN
gujaf-391	180	4	is	be	AUX
gujaf-391	180	5	designed	design	VERB
gujaf-391	180	6	to	to	PART
gujaf-391	180	7	detect	detect	VERB
gujaf-391	180	8	violations	violation	NOUN
gujaf-391	180	9	of	of	ADP
gujaf-391	180	10	the	the	DET
gujaf-391	180	11	random	random	ADJ
gujaf-391	180	12	selects	select	NOUN
gujaf-391	180	13	modeling	model	VERB
gujaf-391	180	14	assumption	assumption	NOUN
gujaf-391	180	15	that	that	SCONJ
gujaf-391	180	16	the	the	DET
gujaf-391	180	17	error	error	NOUN
gujaf-391	180	18	varies	vary	VERB
gujaf-391	180	19	across	across	ADP
gujaf-391	180	20	the	the	DET
gujaf-391	180	21	residuals	residual	NOUN
gujaf-391	180	22	are	be	AUX
gujaf-391	180	23	constantly	constantly	ADV
gujaf-391	180	24	distributed	distribute	VERB
gujaf-391	180	25	.	.	PUNCT
gujaf-391	181	1	the	the	DET
gujaf-391	181	2	result	result	NOUN
gujaf-391	181	3	of	of	ADP
gujaf-391	181	4	the	the	DET
gujaf-391	181	5	hausman	hausman	ADJ
gujaf-391	181	6	test	test	NOUN
gujaf-391	181	7	is	be	AUX
gujaf-391	181	8	shown	show	VERB
gujaf-391	181	9	in	in	ADP
gujaf-391	181	10	table	table	NOUN
gujaf-391	181	11	4.6	4.6	NUM
gujaf-391	181	12	below	below	ADV
gujaf-391	181	13	,	,	PUNCT
gujaf-391	181	14	gusau	gusau	ADJ
gujaf-391	181	15	journal	journal	NOUN
gujaf-391	181	16	of	of	ADP
gujaf-391	181	17	accounting	accounting	NOUN
gujaf-391	181	18	and	and	CCONJ
gujaf-391	181	19	finance	finance	NOUN
gujaf-391	181	20	,	,	PUNCT
gujaf-391	181	21	vol.6	vol.6	PROPN
gujaf-391	181	22	,	,	PUNCT
gujaf-391	181	23	issue	issue	NOUN
gujaf-391	181	24	1	1	NUM
gujaf-391	181	25	,	,	PUNCT
gujaf-391	181	26	april	april	PROPN
gujaf-391	181	27	,	,	PUNCT
gujaf-391	181	28	2025	2025	NUM
gujaf-391	181	29	391	391	NUM
gujaf-391	181	30	table	table	NOUN
gujaf-391	181	31	7	7	NUM
gujaf-391	181	32	.	.	PUNCT
gujaf-391	181	33	hausman	hausman	PROPN
gujaf-391	181	34	test	test	PROPN
gujaf-391	181	35	hausman	hausman	PROPN
gujaf-391	181	36	chi2	chi2	PROPN
gujaf-391	181	37	1003.99	1003.99	NUM
gujaf-391	181	38	p	p	NOUN
gujaf-391	181	39	-	-	PUNCT
gujaf-391	181	40	value	value	NOUN
gujaf-391	181	41	0.000	0.000	NUM
gujaf-391	181	42	source	source	NOUN
gujaf-391	181	43	:	:	PUNCT
gujaf-391	181	44	stata	stata	NOUN
gujaf-391	181	45	output	output	NOUN
gujaf-391	181	46	(	(	PUNCT
gujaf-391	181	47	2024	2024	NUM
gujaf-391	181	48	)	)	PUNCT
gujaf-391	181	49	.	.	PUNCT
gujaf-391	182	1	in	in	ADP
gujaf-391	182	2	order	order	NOUN
gujaf-391	182	3	to	to	PART
gujaf-391	182	4	choose	choose	VERB
gujaf-391	182	5	the	the	DET
gujaf-391	182	6	best	good	ADJ
gujaf-391	182	7	model	model	NOUN
gujaf-391	182	8	between	between	ADP
gujaf-391	182	9	the	the	DET
gujaf-391	182	10	fixed	fix	VERB
gujaf-391	182	11	effect	effect	NOUN
gujaf-391	182	12	and	and	CCONJ
gujaf-391	182	13	random	random	ADJ
gujaf-391	182	14	effect	effect	NOUN
gujaf-391	182	15	estimate	estimate	NOUN
gujaf-391	182	16	,	,	PUNCT
gujaf-391	182	17	the	the	DET
gujaf-391	182	18	hausman	hausman	PROPN
gujaf-391	182	19	specification	specification	NOUN
gujaf-391	182	20	test	test	NOUN
gujaf-391	182	21	was	be	AUX
gujaf-391	182	22	carried	carry	VERB
gujaf-391	182	23	out	out	ADP
gujaf-391	182	24	.	.	PUNCT
gujaf-391	183	1	however	however	ADV
gujaf-391	183	2	,	,	PUNCT
gujaf-391	183	3	the	the	DET
gujaf-391	183	4	null	null	ADJ
gujaf-391	183	5	hypothesis	hypothesis	NOUN
gujaf-391	183	6	is	be	AUX
gujaf-391	183	7	that	that	SCONJ
gujaf-391	183	8	the	the	DET
gujaf-391	183	9	random	random	ADJ
gujaf-391	183	10	effect	effect	NOUN
gujaf-391	183	11	estimate	estimate	NOUN
gujaf-391	183	12	is	be	AUX
gujaf-391	183	13	appropriate	appropriate	ADJ
gujaf-391	183	14	while	while	SCONJ
gujaf-391	183	15	the	the	DET
gujaf-391	183	16	alternate	alternate	ADJ
gujaf-391	183	17	hypothesis	hypothesis	NOUN
gujaf-391	183	18	is	be	AUX
gujaf-391	183	19	that	that	SCONJ
gujaf-391	183	20	the	the	DET
gujaf-391	183	21	fixed	fix	VERB
gujaf-391	183	22	effect	effect	NOUN
gujaf-391	183	23	estimate	estimate	NOUN
gujaf-391	183	24	is	be	AUX
gujaf-391	183	25	appropriate	appropriate	ADJ
gujaf-391	183	26	.	.	PUNCT
gujaf-391	184	1	the	the	DET
gujaf-391	184	2	result	result	NOUN
gujaf-391	184	3	of	of	ADP
gujaf-391	184	4	the	the	DET
gujaf-391	184	5	hausman	hausman	PROPN
gujaf-391	184	6	test	test	NOUN
gujaf-391	184	7	shows	show	VERB
gujaf-391	184	8	that	that	SCONJ
gujaf-391	184	9	the	the	DET
gujaf-391	184	10	probability	probability	NOUN
gujaf-391	184	11	value	value	NOUN
gujaf-391	184	12	of	of	ADP
gujaf-391	184	13	0.000	0.000	NUM
gujaf-391	184	14	with	with	ADP
gujaf-391	184	15	a	a	DET
gujaf-391	184	16	chisquare	chisquare	NOUN
gujaf-391	184	17	value	value	NOUN
gujaf-391	184	18	of	of	ADP
gujaf-391	184	19	1003.99	1003.99	NUM
gujaf-391	184	20	is	be	AUX
gujaf-391	184	21	less	less	ADJ
gujaf-391	184	22	than	than	ADP
gujaf-391	184	23	a	a	DET
gujaf-391	184	24	5	5	NUM
gujaf-391	184	25	%	%	NOUN
gujaf-391	184	26	significance	significance	NOUN
gujaf-391	184	27	level	level	NOUN
gujaf-391	184	28	.	.	PUNCT
gujaf-391	185	1	this	this	PRON
gujaf-391	185	2	implies	imply	VERB
gujaf-391	185	3	that	that	SCONJ
gujaf-391	185	4	the	the	DET
gujaf-391	185	5	study	study	NOUN
gujaf-391	185	6	can	can	AUX
gujaf-391	185	7	not	not	PART
gujaf-391	185	8	reject	reject	VERB
gujaf-391	185	9	the	the	DET
gujaf-391	185	10	null	null	ADJ
gujaf-391	185	11	hypothesis	hypothesis	NOUN
gujaf-391	185	12	which	which	PRON
gujaf-391	185	13	stated	state	VERB
gujaf-391	185	14	that	that	SCONJ
gujaf-391	185	15	a	a	DET
gujaf-391	185	16	fixed	fix	VERB
gujaf-391	185	17	effect	effect	NOUN
gujaf-391	185	18	estimate	estimate	NOUN
gujaf-391	185	19	is	be	AUX
gujaf-391	185	20	appropriate	appropriate	ADJ
gujaf-391	185	21	.	.	PUNCT
gujaf-391	186	1	due	due	ADP
gujaf-391	186	2	to	to	ADP
gujaf-391	186	3	presence	presence	NOUN
gujaf-391	186	4	for	for	ADP
gujaf-391	186	5	heteroscedasticity	heteroscedasticity	NOUN
gujaf-391	186	6	,	,	PUNCT
gujaf-391	186	7	panel	panel	NOUN
gujaf-391	186	8	corrected	correct	VERB
gujaf-391	186	9	standard	standard	ADJ
gujaf-391	186	10	error	error	NOUN
gujaf-391	186	11	(	(	PUNCT
gujaf-391	186	12	pcse	pcse	NOUN
gujaf-391	186	13	)	)	PUNCT
gujaf-391	186	14	was	be	AUX
gujaf-391	186	15	found	find	VERB
gujaf-391	186	16	suitable	suitable	ADJ
gujaf-391	186	17	for	for	ADP
gujaf-391	186	18	the	the	DET
gujaf-391	186	19	analysis	analysis	NOUN
gujaf-391	186	20	.	.	PUNCT
gujaf-391	187	1	regression	regression	NOUN
gujaf-391	187	2	result	result	VERB
gujaf-391	187	3	cross	cross	ADJ
gujaf-391	187	4	-	-	ADJ
gujaf-391	187	5	sectional	sectional	ADJ
gujaf-391	187	6	time	time	NOUN
gujaf-391	187	7	-	-	PUNCT
gujaf-391	187	8	series	series	NOUN
gujaf-391	187	9	fgls	fgls	NOUN
gujaf-391	187	10	regression	regression	PROPN
gujaf-391	187	11	variables	variables	PROPN
gujaf-391	187	12	coef	coef	PROPN
gujaf-391	187	13	.	.	PUNCT
gujaf-391	188	1	st.err	st.err	PROPN
gujaf-391	188	2	.	.	PROPN
gujaf-391	189	1	t	t	PROPN
gujaf-391	189	2	-	-	PUNCT
gujaf-391	189	3	val	val	NOUN
gujaf-391	189	4	p	p	PROPN
gujaf-391	189	5	-	-	PUNCT
gujaf-391	189	6	val	val	NOUN
gujaf-391	189	7	sig	sig	NOUN
gujaf-391	189	8	afs	afs	NOUN
gujaf-391	189	9	.068	.068	NUM
gujaf-391	189	10	.015	.015	NUM
gujaf-391	189	11	4.25	4.25	NUM
gujaf-391	189	12	.000	.000	NUM
gujaf-391	190	1	*	*	PUNCT
gujaf-391	191	1	*	*	PUNCT
gujaf-391	191	2	*	*	PUNCT
gujaf-391	191	3	at	at	ADP
gujaf-391	191	4	1.496	1.496	NUM
gujaf-391	191	5	.107	.107	NUM
gujaf-391	191	6	13.94	13.94	NUM
gujaf-391	191	7	.000	.000	NUM
gujaf-391	192	1	*	*	PUNCT
gujaf-391	192	2	*	*	PUNCT
gujaf-391	192	3	*	*	PUNCT
gujaf-391	192	4	acs	acs	X
gujaf-391	192	5	.041	.041	NUM
gujaf-391	192	6	.020	.020	NUM
gujaf-391	192	7	2.00	2.00	NUM
gujaf-391	192	8	.045	.045	NUM
gujaf-391	192	9	constant	constant	ADJ
gujaf-391	192	10	1.426	1.426	NUM
gujaf-391	192	11	.304	.304	NUM
gujaf-391	192	12	4.69	4.69	NUM
gujaf-391	192	13	.000	.000	NUM
gujaf-391	193	1	*	*	PUNCT
gujaf-391	193	2	*	*	PUNCT
gujaf-391	193	3	*	*	PUNCT
gujaf-391	193	4	mean	mean	VERB
gujaf-391	193	5	dependent	dependent	ADJ
gujaf-391	193	6	var	var	NOUN
gujaf-391	193	7	5.531	5.531	NUM
gujaf-391	193	8	sd	sd	NOUN
gujaf-391	193	9	dependent	dependent	ADJ
gujaf-391	193	10	var	var	NOUN
gujaf-391	193	11	0.840	0.840	NUM
gujaf-391	193	12	number	number	NOUN
gujaf-391	193	13	of	of	ADP
gujaf-391	193	14	obs	obs	PROPN
gujaf-391	193	15	452.000	452.000	NUM
gujaf-391	193	16	chi	chi	ADJ
gujaf-391	193	17	-	-	PUNCT
gujaf-391	193	18	square	square	ADJ
gujaf-391	193	19	2052.966	2052.966	NUM
gujaf-391	193	20	prob	prob	NOUN
gujaf-391	193	21	>	>	X
gujaf-391	193	22	chi2	chi2	PROPN
gujaf-391	193	23	0.000	0.000	NUM
gujaf-391	193	24	rsquared	rsquare	VERB
gujaf-391	193	25	81.96	81.96	NUM
gujaf-391	193	26	source	source	NOUN
gujaf-391	193	27	:	:	PUNCT
gujaf-391	193	28	stata	stata	NOUN
gujaf-391	193	29	output	output	NOUN
gujaf-391	193	30	(	(	PUNCT
gujaf-391	193	31	2024	2024	NUM
gujaf-391	193	32	)	)	PUNCT
gujaf-391	193	33	.	.	PUNCT
gujaf-391	194	1	audit	audit	NOUN
gujaf-391	194	2	firm	firm	ADJ
gujaf-391	194	3	size	size	NOUN
gujaf-391	194	4	and	and	CCONJ
gujaf-391	194	5	regulatory	regulatory	ADJ
gujaf-391	194	6	filing	filing	NOUN
gujaf-391	194	7	timeliness	timeliness	NOUN
gujaf-391	194	8	the	the	DET
gujaf-391	194	9	regression	regression	NOUN
gujaf-391	194	10	result	result	NOUN
gujaf-391	194	11	reveals	reveal	VERB
gujaf-391	194	12	that	that	SCONJ
gujaf-391	194	13	audit	audit	NOUN
gujaf-391	194	14	firm	firm	ADJ
gujaf-391	194	15	size	size	NOUN
gujaf-391	194	16	has	have	VERB
gujaf-391	194	17	a	a	DET
gujaf-391	194	18	positive	positive	ADJ
gujaf-391	194	19	and	and	CCONJ
gujaf-391	194	20	statistically	statistically	ADV
gujaf-391	194	21	significant	significant	ADJ
gujaf-391	194	22	effect	effect	NOUN
gujaf-391	194	23	on	on	ADP
gujaf-391	194	24	the	the	DET
gujaf-391	194	25	regulatory	regulatory	ADJ
gujaf-391	194	26	filing	filing	NOUN
gujaf-391	194	27	timeliness	timeliness	NOUN
gujaf-391	194	28	of	of	ADP
gujaf-391	194	29	some	some	DET
gujaf-391	194	30	listed	list	VERB
gujaf-391	194	31	companies	company	NOUN
gujaf-391	194	32	in	in	ADP
gujaf-391	194	33	nigeria	nigeria	PROPN
gujaf-391	194	34	.	.	PUNCT
gujaf-391	195	1	this	this	PRON
gujaf-391	195	2	is	be	AUX
gujaf-391	195	3	evidenced	evidence	VERB
gujaf-391	195	4	by	by	ADP
gujaf-391	195	5	the	the	DET
gujaf-391	195	6	coefficient	coefficient	NOUN
gujaf-391	195	7	0.68	0.68	NUM
gujaf-391	195	8	with	with	ADP
gujaf-391	195	9	the	the	DET
gujaf-391	195	10	corresponding	corresponding	ADJ
gujaf-391	195	11	p	p	NOUN
gujaf-391	195	12	-	-	PUNCT
gujaf-391	195	13	value	value	NOUN
gujaf-391	195	14	of	of	ADP
gujaf-391	195	15	0.000	0.000	NUM
gujaf-391	195	16	which	which	PRON
gujaf-391	195	17	is	be	AUX
gujaf-391	195	18	1	1	NUM
gujaf-391	195	19	%	%	NOUN
gujaf-391	195	20	significance	significance	NOUN
gujaf-391	195	21	level	level	NOUN
gujaf-391	195	22	.	.	PUNCT
gujaf-391	196	1	this	this	PRON
gujaf-391	196	2	signifies	signify	VERB
gujaf-391	196	3	that	that	SCONJ
gujaf-391	196	4	a	a	DET
gujaf-391	196	5	unit	unit	NOUN
gujaf-391	196	6	percentage	percentage	NOUN
gujaf-391	196	7	increase	increase	NOUN
gujaf-391	196	8	in	in	ADP
gujaf-391	196	9	the	the	DET
gujaf-391	196	10	usage	usage	NOUN
gujaf-391	196	11	of	of	ADP
gujaf-391	196	12	audit	audit	NOUN
gujaf-391	196	13	firm	firm	ADJ
gujaf-391	196	14	size	size	NOUN
gujaf-391	196	15	would	would	AUX
gujaf-391	196	16	bring	bring	VERB
gujaf-391	196	17	about	about	ADP
gujaf-391	196	18	increases	increase	NOUN
gujaf-391	196	19	in	in	ADP
gujaf-391	196	20	the	the	DET
gujaf-391	196	21	regulatory	regulatory	ADJ
gujaf-391	196	22	filing	filing	NOUN
gujaf-391	196	23	timeliness	timeliness	NOUN
gujaf-391	196	24	of	of	ADP
gujaf-391	196	25	some	some	DET
gujaf-391	196	26	listed	list	VERB
gujaf-391	196	27	companies	company	NOUN
gujaf-391	196	28	in	in	ADP
gujaf-391	196	29	nigeria	nigeria	PROPN
gujaf-391	196	30	.	.	PUNCT
gujaf-391	197	1	this	this	DET
gujaf-391	197	2	finding	finding	NOUN
gujaf-391	197	3	connotes	connote	VERB
gujaf-391	197	4	that	that	SCONJ
gujaf-391	197	5	bigger	big	ADJ
gujaf-391	197	6	audit	audit	NOUN
gujaf-391	197	7	firms	firm	NOUN
gujaf-391	197	8	often	often	ADV
gujaf-391	197	9	have	have	VERB
gujaf-391	197	10	more	more	ADV
gujaf-391	197	11	experienced	experienced	ADJ
gujaf-391	197	12	professionals	professional	NOUN
gujaf-391	197	13	who	who	PRON
gujaf-391	197	14	have	have	AUX
gujaf-391	197	15	dealt	deal	VERB
gujaf-391	197	16	with	with	ADP
gujaf-391	197	17	a	a	DET
gujaf-391	197	18	wide	wide	ADJ
gujaf-391	197	19	range	range	NOUN
gujaf-391	197	20	of	of	ADP
gujaf-391	197	21	clients	client	NOUN
gujaf-391	197	22	and	and	CCONJ
gujaf-391	197	23	complex	complex	ADJ
gujaf-391	197	24	financial	financial	ADJ
gujaf-391	197	25	reporting	reporting	NOUN
gujaf-391	197	26	issues	issue	NOUN
gujaf-391	197	27	.	.	PUNCT
gujaf-391	198	1	their	their	PRON
gujaf-391	198	2	expertise	expertise	NOUN
gujaf-391	198	3	allows	allow	VERB
gujaf-391	198	4	them	they	PRON
gujaf-391	198	5	to	to	PART
gujaf-391	198	6	navigate	navigate	VERB
gujaf-391	198	7	through	through	ADP
gujaf-391	198	8	the	the	DET
gujaf-391	198	9	auditing	auditing	NOUN
gujaf-391	198	10	process	process	NOUN
gujaf-391	198	11	more	more	ADV
gujaf-391	198	12	efficiently	efficiently	ADV
gujaf-391	198	13	,	,	PUNCT
gujaf-391	198	14	reducing	reduce	VERB
gujaf-391	198	15	delays	delay	NOUN
gujaf-391	198	16	and	and	CCONJ
gujaf-391	198	17	ensuring	ensure	VERB
gujaf-391	198	18	timely	timely	ADJ
gujaf-391	198	19	reporting	reporting	NOUN
gujaf-391	198	20	.	.	PUNCT
gujaf-391	199	1	larger	large	ADJ
gujaf-391	199	2	audit	audit	NOUN
gujaf-391	199	3	firms	firm	NOUN
gujaf-391	199	4	often	often	ADV
gujaf-391	199	5	work	work	VERB
gujaf-391	199	6	with	with	ADP
gujaf-391	199	7	a	a	DET
gujaf-391	199	8	diverse	diverse	ADJ
gujaf-391	199	9	set	set	NOUN
gujaf-391	199	10	of	of	ADP
gujaf-391	199	11	clients	client	NOUN
gujaf-391	199	12	across	across	ADP
gujaf-391	199	13	various	various	ADJ
gujaf-391	199	14	industries	industry	NOUN
gujaf-391	199	15	.	.	PUNCT
gujaf-391	200	1	their	their	PRON
gujaf-391	200	2	broad	broad	ADJ
gujaf-391	200	3	industry	industry	NOUN
gujaf-391	200	4	exposure	exposure	NOUN
gujaf-391	200	5	enables	enable	VERB
gujaf-391	200	6	them	they	PRON
gujaf-391	200	7	to	to	PART
gujaf-391	200	8	stay	stay	VERB
gujaf-391	200	9	updated	update	VERB
gujaf-391	200	10	on	on	ADP
gujaf-391	200	11	regulatory	regulatory	ADJ
gujaf-391	200	12	changes	change	NOUN
gujaf-391	200	13	,	,	PUNCT
gujaf-391	200	14	accounting	accounting	NOUN
gujaf-391	200	15	standards	standard	NOUN
gujaf-391	200	16	,	,	PUNCT
gujaf-391	200	17	and	and	CCONJ
gujaf-391	200	18	reporting	reporting	NOUN
gujaf-391	200	19	requirements	requirement	NOUN
gujaf-391	200	20	.	.	PUNCT
gujaf-391	201	1	this	this	DET
gujaf-391	201	2	knowledge	knowledge	NOUN
gujaf-391	201	3	helps	help	VERB
gujaf-391	201	4	them	they	PRON
gujaf-391	201	5	streamline	streamline	VERB
gujaf-391	201	6	the	the	DET
gujaf-391	201	7	auditing	auditing	NOUN
gujaf-391	201	8	and	and	CCONJ
gujaf-391	201	9	gusau	gusau	ADJ
gujaf-391	201	10	journal	journal	NOUN
gujaf-391	201	11	of	of	ADP
gujaf-391	201	12	accounting	accounting	NOUN
gujaf-391	201	13	and	and	CCONJ
gujaf-391	201	14	finance	finance	NOUN
gujaf-391	201	15	,	,	PUNCT
gujaf-391	201	16	vol.6	vol.6	PROPN
gujaf-391	201	17	,	,	PUNCT
gujaf-391	201	18	issue	issue	NOUN
gujaf-391	201	19	1	1	NUM
gujaf-391	201	20	,	,	PUNCT
gujaf-391	201	21	april	april	PROPN
gujaf-391	201	22	,	,	PUNCT
gujaf-391	201	23	2025	2025	NUM
gujaf-391	201	24	392	392	NUM
gujaf-391	201	25	reporting	reporting	NOUN
gujaf-391	201	26	process	process	NOUN
gujaf-391	201	27	,	,	PUNCT
gujaf-391	201	28	resulting	result	VERB
gujaf-391	201	29	in	in	ADP
gujaf-391	201	30	timely	timely	ADJ
gujaf-391	201	31	submissions	submission	NOUN
gujaf-391	201	32	.	.	PUNCT
gujaf-391	202	1	most	most	ADJ
gujaf-391	202	2	established	establish	VERB
gujaf-391	202	3	audit	audit	NOUN
gujaf-391	202	4	firms	firm	NOUN
gujaf-391	202	5	have	have	VERB
gujaf-391	202	6	a	a	DET
gujaf-391	202	7	reputation	reputation	NOUN
gujaf-391	202	8	to	to	PART
gujaf-391	202	9	maintain	maintain	VERB
gujaf-391	202	10	and	and	CCONJ
gujaf-391	202	11	passes	pass	VERB
gujaf-391	202	12	a	a	DET
gujaf-391	202	13	higher	high	ADJ
gujaf-391	202	14	risk	risk	NOUN
gujaf-391	202	15	of	of	ADP
gujaf-391	202	16	public	public	ADJ
gujaf-391	202	17	scrutiny	scrutiny	NOUN
gujaf-391	202	18	.	.	PUNCT
gujaf-391	203	1	they	they	PRON
gujaf-391	203	2	are	be	AUX
gujaf-391	203	3	more	more	ADV
gujaf-391	203	4	likely	likely	ADJ
gujaf-391	203	5	to	to	PART
gujaf-391	203	6	be	be	AUX
gujaf-391	203	7	subjected	subject	VERB
gujaf-391	203	8	to	to	ADP
gujaf-391	203	9	regulatory	regulatory	ADJ
gujaf-391	203	10	oversight	oversight	NOUN
gujaf-391	203	11	and	and	CCONJ
gujaf-391	203	12	may	may	AUX
gujaf-391	203	13	face	face	VERB
gujaf-391	203	14	greater	great	ADJ
gujaf-391	203	15	pressure	pressure	NOUN
gujaf-391	203	16	from	from	ADP
gujaf-391	203	17	clients	client	NOUN
gujaf-391	203	18	to	to	PART
gujaf-391	203	19	meet	meet	VERB
gujaf-391	203	20	reporting	reporting	NOUN
gujaf-391	203	21	deadlines	deadline	NOUN
gujaf-391	203	22	.	.	PUNCT
gujaf-391	204	1	this	this	PRON
gujaf-391	204	2	can	can	AUX
gujaf-391	204	3	motivate	motivate	VERB
gujaf-391	204	4	them	they	PRON
gujaf-391	204	5	to	to	PART
gujaf-391	204	6	prioritize	prioritize	VERB
gujaf-391	204	7	timely	timely	ADJ
gujaf-391	204	8	financial	financial	ADJ
gujaf-391	204	9	reporting	reporting	NOUN
gujaf-391	204	10	to	to	PART
gujaf-391	204	11	maintain	maintain	VERB
gujaf-391	204	12	their	their	PRON
gujaf-391	204	13	reputation	reputation	NOUN
gujaf-391	204	14	and	and	CCONJ
gujaf-391	204	15	client	client	NOUN
gujaf-391	204	16	relationships	relationship	NOUN
gujaf-391	204	17	.	.	PUNCT
gujaf-391	205	1	this	this	PRON
gujaf-391	205	2	provides	provide	VERB
gujaf-391	205	3	evidence	evidence	NOUN
gujaf-391	205	4	to	to	PART
gujaf-391	205	5	reject	reject	VERB
gujaf-391	205	6	the	the	DET
gujaf-391	205	7	null	null	ADJ
gujaf-391	205	8	hypothesis	hypothesis	NOUN
gujaf-391	205	9	that	that	PRON
gujaf-391	205	10	audit	audit	NOUN
gujaf-391	205	11	firm	firm	ADJ
gujaf-391	205	12	size	size	NOUN
gujaf-391	205	13	does	do	AUX
gujaf-391	205	14	not	not	PART
gujaf-391	205	15	have	have	VERB
gujaf-391	205	16	a	a	DET
gujaf-391	205	17	significant	significant	ADJ
gujaf-391	205	18	effect	effect	NOUN
gujaf-391	205	19	on	on	ADP
gujaf-391	205	20	regulatory	regulatory	ADJ
gujaf-391	205	21	filing	filing	NOUN
gujaf-391	205	22	timeliness	timeliness	NOUN
gujaf-391	205	23	.	.	PUNCT
gujaf-391	206	1	hence	hence	ADV
gujaf-391	206	2	,	,	PUNCT
gujaf-391	206	3	this	this	DET
gujaf-391	206	4	finding	finding	NOUN
gujaf-391	206	5	supports	support	VERB
gujaf-391	206	6	the	the	DET
gujaf-391	206	7	proposition	proposition	NOUN
gujaf-391	206	8	of	of	ADP
gujaf-391	206	9	resource	resource	NOUN
gujaf-391	206	10	-	-	PUNCT
gujaf-391	206	11	based	base	VERB
gujaf-391	206	12	theory	theory	NOUN
gujaf-391	206	13	and	and	CCONJ
gujaf-391	206	14	the	the	DET
gujaf-391	206	15	findings	finding	NOUN
gujaf-391	206	16	of	of	ADP
gujaf-391	206	17	modugu	modugu	NOUN
gujaf-391	206	18	,	,	PUNCT
gujaf-391	206	19	eragbhe	eragbhe	NOUN
gujaf-391	206	20	,	,	PUNCT
gujaf-391	206	21	and	and	CCONJ
gujaf-391	206	22	ikhatua	ikhatua	NOUN
gujaf-391	206	23	(	(	PUNCT
gujaf-391	206	24	2012	2012	NUM
gujaf-391	206	25	)	)	PUNCT
gujaf-391	206	26	,	,	PUNCT
gujaf-391	206	27	hartwig	hartwig	PROPN
gujaf-391	206	28	et	et	PROPN
gujaf-391	206	29	al	al	PROPN
gujaf-391	206	30	.	.	PROPN
gujaf-391	206	31	,	,	PUNCT
gujaf-391	206	32	(	(	PUNCT
gujaf-391	206	33	2023	2023	NUM
gujaf-391	206	34	)	)	PUNCT
gujaf-391	206	35	.	.	PUNCT
gujaf-391	207	1	audit	audit	NOUN
gujaf-391	207	2	tenure	tenure	NOUN
gujaf-391	207	3	and	and	CCONJ
gujaf-391	207	4	regulatory	regulatory	ADJ
gujaf-391	207	5	filing	filing	NOUN
gujaf-391	207	6	timeliness	timeliness	NOUN
gujaf-391	207	7	the	the	DET
gujaf-391	207	8	regression	regression	NOUN
gujaf-391	207	9	result	result	NOUN
gujaf-391	207	10	reveals	reveal	VERB
gujaf-391	207	11	that	that	SCONJ
gujaf-391	207	12	audit	audit	NOUN
gujaf-391	207	13	tenure	tenure	NOUN
gujaf-391	207	14	has	have	VERB
gujaf-391	207	15	a	a	DET
gujaf-391	207	16	positive	positive	ADJ
gujaf-391	207	17	and	and	CCONJ
gujaf-391	207	18	statistically	statistically	ADV
gujaf-391	207	19	significant	significant	ADJ
gujaf-391	207	20	effect	effect	NOUN
gujaf-391	207	21	on	on	ADP
gujaf-391	207	22	the	the	DET
gujaf-391	207	23	regulatory	regulatory	ADJ
gujaf-391	207	24	filing	filing	NOUN
gujaf-391	207	25	timeliness	timeliness	NOUN
gujaf-391	207	26	of	of	ADP
gujaf-391	207	27	some	some	DET
gujaf-391	207	28	listed	list	VERB
gujaf-391	207	29	companies	company	NOUN
gujaf-391	207	30	in	in	ADP
gujaf-391	207	31	nigeria	nigeria	PROPN
gujaf-391	207	32	.	.	PUNCT
gujaf-391	208	1	this	this	PRON
gujaf-391	208	2	is	be	AUX
gujaf-391	208	3	evidenced	evidence	VERB
gujaf-391	208	4	by	by	ADP
gujaf-391	208	5	the	the	DET
gujaf-391	208	6	coefficient	coefficient	NOUN
gujaf-391	208	7	1.496	1.496	NUM
gujaf-391	208	8	with	with	ADP
gujaf-391	208	9	the	the	DET
gujaf-391	208	10	corresponding	corresponding	ADJ
gujaf-391	208	11	p	p	NOUN
gujaf-391	208	12	-	-	PUNCT
gujaf-391	208	13	value	value	NOUN
gujaf-391	208	14	of	of	ADP
gujaf-391	208	15	0.000	0.000	NUM
gujaf-391	208	16	which	which	PRON
gujaf-391	208	17	is	be	AUX
gujaf-391	208	18	1	1	NUM
gujaf-391	208	19	%	%	NOUN
gujaf-391	208	20	significance	significance	NOUN
gujaf-391	208	21	level	level	NOUN
gujaf-391	208	22	.	.	PUNCT
gujaf-391	209	1	this	this	PRON
gujaf-391	209	2	signifies	signify	VERB
gujaf-391	209	3	that	that	SCONJ
gujaf-391	209	4	an	an	DET
gujaf-391	209	5	increase	increase	NOUN
gujaf-391	209	6	in	in	ADP
gujaf-391	209	7	audit	audit	NOUN
gujaf-391	209	8	tenure	tenure	NOUN
gujaf-391	209	9	will	will	AUX
gujaf-391	209	10	aid	aid	VERB
gujaf-391	209	11	the	the	DET
gujaf-391	209	12	regulatory	regulatory	ADJ
gujaf-391	209	13	filing	filing	NOUN
gujaf-391	209	14	timeliness	timeliness	NOUN
gujaf-391	209	15	of	of	ADP
gujaf-391	209	16	some	some	DET
gujaf-391	209	17	listed	list	VERB
gujaf-391	209	18	companies	company	NOUN
gujaf-391	209	19	in	in	ADP
gujaf-391	209	20	nigeria	nigeria	PROPN
gujaf-391	209	21	.	.	PUNCT
gujaf-391	210	1	this	this	DET
gujaf-391	210	2	finding	finding	NOUN
gujaf-391	210	3	signifies	signify	VERB
gujaf-391	210	4	that	that	SCONJ
gujaf-391	210	5	if	if	SCONJ
gujaf-391	210	6	audit	audit	NOUN
gujaf-391	210	7	tenure	tenure	NOUN
gujaf-391	210	8	increases	increase	NOUN
gujaf-391	210	9	,	,	PUNCT
gujaf-391	210	10	the	the	DET
gujaf-391	210	11	audit	audit	NOUN
gujaf-391	210	12	firm	firm	NOUN
gujaf-391	210	13	becomes	become	VERB
gujaf-391	210	14	more	more	ADV
gujaf-391	210	15	familiar	familiar	ADJ
gujaf-391	210	16	with	with	ADP
gujaf-391	210	17	the	the	DET
gujaf-391	210	18	client	client	NOUN
gujaf-391	210	19	's	's	PART
gujaf-391	210	20	operations	operation	NOUN
gujaf-391	210	21	,	,	PUNCT
gujaf-391	210	22	processes	process	NOUN
gujaf-391	210	23	,	,	PUNCT
gujaf-391	210	24	and	and	CCONJ
gujaf-391	210	25	financial	financial	ADJ
gujaf-391	210	26	reporting	reporting	NOUN
gujaf-391	210	27	requirements	requirement	NOUN
gujaf-391	210	28	.	.	PUNCT
gujaf-391	211	1	this	this	DET
gujaf-391	211	2	deep	deep	ADJ
gujaf-391	211	3	understanding	understanding	NOUN
gujaf-391	211	4	allows	allow	VERB
gujaf-391	211	5	for	for	ADP
gujaf-391	211	6	a	a	DET
gujaf-391	211	7	smoother	smooth	ADJ
gujaf-391	211	8	audit	audit	NOUN
gujaf-391	211	9	process	process	NOUN
gujaf-391	211	10	and	and	CCONJ
gujaf-391	211	11	can	can	AUX
gujaf-391	211	12	contribute	contribute	VERB
gujaf-391	211	13	to	to	ADP
gujaf-391	211	14	more	more	ADV
gujaf-391	211	15	efficient	efficient	ADJ
gujaf-391	211	16	and	and	CCONJ
gujaf-391	211	17	timely	timely	ADJ
gujaf-391	211	18	financial	financial	ADJ
gujaf-391	211	19	reporting	reporting	NOUN
gujaf-391	211	20	.	.	PUNCT
gujaf-391	212	1	over	over	ADP
gujaf-391	212	2	time	time	NOUN
gujaf-391	212	3	,	,	PUNCT
gujaf-391	212	4	the	the	DET
gujaf-391	212	5	audit	audit	NOUN
gujaf-391	212	6	firm	firm	NOUN
gujaf-391	212	7	develops	develop	VERB
gujaf-391	212	8	a	a	DET
gujaf-391	212	9	strong	strong	ADJ
gujaf-391	212	10	working	working	NOUN
gujaf-391	212	11	relationship	relationship	NOUN
gujaf-391	212	12	with	with	ADP
gujaf-391	212	13	the	the	DET
gujaf-391	212	14	client	client	NOUN
gujaf-391	212	15	's	's	PART
gujaf-391	212	16	management	management	NOUN
gujaf-391	212	17	team	team	NOUN
gujaf-391	212	18	.	.	PUNCT
gujaf-391	213	1	this	this	DET
gujaf-391	213	2	relationship	relationship	NOUN
gujaf-391	213	3	enhances	enhance	VERB
gujaf-391	213	4	communication	communication	NOUN
gujaf-391	213	5	and	and	CCONJ
gujaf-391	213	6	cooperation	cooperation	NOUN
gujaf-391	213	7	between	between	ADP
gujaf-391	213	8	the	the	DET
gujaf-391	213	9	parties	party	NOUN
gujaf-391	213	10	involved	involve	VERB
gujaf-391	213	11	,	,	PUNCT
gujaf-391	213	12	leading	lead	VERB
gujaf-391	213	13	to	to	ADP
gujaf-391	213	14	improved	improved	ADJ
gujaf-391	213	15	efficiency	efficiency	NOUN
gujaf-391	213	16	in	in	ADP
gujaf-391	213	17	the	the	DET
gujaf-391	213	18	audit	audit	NOUN
gujaf-391	213	19	process	process	NOUN
gujaf-391	213	20	and	and	CCONJ
gujaf-391	213	21	timely	timely	ADJ
gujaf-391	213	22	reporting	reporting	NOUN
gujaf-391	213	23	.	.	PUNCT
gujaf-391	214	1	this	this	PRON
gujaf-391	214	2	provides	provide	VERB
gujaf-391	214	3	evidence	evidence	NOUN
gujaf-391	214	4	to	to	PART
gujaf-391	214	5	reject	reject	VERB
gujaf-391	214	6	the	the	DET
gujaf-391	214	7	null	null	ADJ
gujaf-391	214	8	hypothesis	hypothesis	NOUN
gujaf-391	214	9	that	that	PRON
gujaf-391	214	10	audit	audit	NOUN
gujaf-391	214	11	tenure	tenure	NOUN
gujaf-391	214	12	does	do	AUX
gujaf-391	214	13	not	not	PART
gujaf-391	214	14	have	have	VERB
gujaf-391	214	15	a	a	DET
gujaf-391	214	16	significant	significant	ADJ
gujaf-391	214	17	effect	effect	NOUN
gujaf-391	214	18	on	on	ADP
gujaf-391	214	19	regulatory	regulatory	ADJ
gujaf-391	214	20	filing	filing	NOUN
gujaf-391	214	21	timeliness	timeliness	NOUN
gujaf-391	214	22	.	.	PUNCT
gujaf-391	215	1	hence	hence	ADV
gujaf-391	215	2	,	,	PUNCT
gujaf-391	215	3	this	this	DET
gujaf-391	215	4	finding	finding	NOUN
gujaf-391	215	5	supports	support	VERB
gujaf-391	215	6	the	the	DET
gujaf-391	215	7	proposition	proposition	NOUN
gujaf-391	215	8	of	of	ADP
gujaf-391	215	9	resource	resource	NOUN
gujaf-391	215	10	-	-	PUNCT
gujaf-391	215	11	based	base	VERB
gujaf-391	215	12	theory	theory	NOUN
gujaf-391	215	13	the	the	DET
gujaf-391	215	14	finding	finding	NOUN
gujaf-391	215	15	of	of	ADP
gujaf-391	215	16	(	(	PUNCT
gujaf-391	215	17	odjaremu	odjaremu	NOUN
gujaf-391	215	18	and	and	CCONJ
gujaf-391	215	19	jeroh	jeroh	NOUN
gujaf-391	215	20	,	,	PUNCT
gujaf-391	215	21	2019	2019	NUM
gujaf-391	215	22	)	)	PUNCT
gujaf-391	215	23	.	.	PUNCT
gujaf-391	216	1	audit	audit	NOUN
gujaf-391	216	2	committee	committee	NOUN
gujaf-391	216	3	size	size	NOUN
gujaf-391	216	4	and	and	CCONJ
gujaf-391	216	5	regulatory	regulatory	ADJ
gujaf-391	216	6	filing	filing	NOUN
gujaf-391	216	7	timeliness	timeliness	NOUN
gujaf-391	216	8	the	the	DET
gujaf-391	216	9	regression	regression	NOUN
gujaf-391	216	10	result	result	NOUN
gujaf-391	216	11	reveals	reveal	VERB
gujaf-391	216	12	that	that	SCONJ
gujaf-391	216	13	audit	audit	NOUN
gujaf-391	216	14	committee	committee	NOUN
gujaf-391	216	15	size	size	NOUN
gujaf-391	216	16	has	have	VERB
gujaf-391	216	17	a	a	DET
gujaf-391	216	18	positive	positive	ADJ
gujaf-391	216	19	and	and	CCONJ
gujaf-391	216	20	statistically	statistically	ADV
gujaf-391	216	21	insignificant	insignificant	ADJ
gujaf-391	216	22	effect	effect	NOUN
gujaf-391	216	23	on	on	ADP
gujaf-391	216	24	the	the	DET
gujaf-391	216	25	regulatory	regulatory	ADJ
gujaf-391	216	26	filing	filing	NOUN
gujaf-391	216	27	timeliness	timeliness	NOUN
gujaf-391	216	28	of	of	ADP
gujaf-391	216	29	some	some	DET
gujaf-391	216	30	listed	list	VERB
gujaf-391	216	31	companies	company	NOUN
gujaf-391	216	32	in	in	ADP
gujaf-391	216	33	nigeria	nigeria	PROPN
gujaf-391	216	34	.	.	PUNCT
gujaf-391	217	1	this	this	PRON
gujaf-391	217	2	is	be	AUX
gujaf-391	217	3	evidenced	evidence	VERB
gujaf-391	217	4	by	by	ADP
gujaf-391	217	5	the	the	DET
gujaf-391	217	6	coefficient	coefficient	NOUN
gujaf-391	217	7	0.041	0.041	NUM
gujaf-391	217	8	with	with	ADP
gujaf-391	217	9	the	the	DET
gujaf-391	217	10	corresponding	corresponding	ADJ
gujaf-391	217	11	p	p	NOUN
gujaf-391	217	12	-	-	PUNCT
gujaf-391	217	13	value	value	NOUN
gujaf-391	217	14	of	of	ADP
gujaf-391	217	15	0.045	0.045	NUM
gujaf-391	217	16	less	less	ADJ
gujaf-391	217	17	than	than	ADP
gujaf-391	217	18	a	a	DET
gujaf-391	217	19	5	5	NUM
gujaf-391	217	20	%	%	NOUN
gujaf-391	217	21	significance	significance	NOUN
gujaf-391	217	22	level	level	NOUN
gujaf-391	217	23	.	.	PUNCT
gujaf-391	218	1	this	this	PRON
gujaf-391	218	2	signifies	signify	VERB
gujaf-391	218	3	that	that	SCONJ
gujaf-391	218	4	a	a	DET
gujaf-391	218	5	percentage	percentage	NOUN
gujaf-391	218	6	increase	increase	NOUN
gujaf-391	218	7	in	in	ADP
gujaf-391	218	8	audit	audit	NOUN
gujaf-391	218	9	committee	committee	NOUN
gujaf-391	218	10	size	size	NOUN
gujaf-391	218	11	significantly	significantly	ADV
gujaf-391	218	12	aids	aid	VERB
gujaf-391	218	13	the	the	DET
gujaf-391	218	14	regulatory	regulatory	ADJ
gujaf-391	218	15	filing	filing	NOUN
gujaf-391	218	16	timeliness	timeliness	NOUN
gujaf-391	218	17	of	of	ADP
gujaf-391	218	18	some	some	DET
gujaf-391	218	19	listed	list	VERB
gujaf-391	218	20	companies	company	NOUN
gujaf-391	218	21	in	in	ADP
gujaf-391	218	22	nigeria	nigeria	PROPN
gujaf-391	218	23	.	.	PUNCT
gujaf-391	219	1	the	the	DET
gujaf-391	219	2	positive	positive	ADJ
gujaf-391	219	3	influence	influence	NOUN
gujaf-391	219	4	of	of	ADP
gujaf-391	219	5	audit	audit	NOUN
gujaf-391	219	6	committee	committee	NOUN
gujaf-391	219	7	size	size	NOUN
gujaf-391	219	8	on	on	ADP
gujaf-391	219	9	regulatory	regulatory	ADJ
gujaf-391	219	10	filing	filing	NOUN
gujaf-391	219	11	timeliness	timeliness	NOUN
gujaf-391	219	12	can	can	AUX
gujaf-391	219	13	be	be	AUX
gujaf-391	219	14	attributed	attribute	VERB
gujaf-391	219	15	to	to	ADP
gujaf-391	219	16	several	several	ADJ
gujaf-391	219	17	factors	factor	NOUN
gujaf-391	219	18	.	.	PUNCT
gujaf-391	220	1	firstly	firstly	ADV
gujaf-391	220	2	,	,	PUNCT
gujaf-391	220	3	a	a	DET
gujaf-391	220	4	larger	large	ADJ
gujaf-391	220	5	audit	audit	NOUN
gujaf-391	220	6	committee	committee	NOUN
gujaf-391	220	7	typically	typically	ADV
gujaf-391	220	8	consists	consist	VERB
gujaf-391	220	9	of	of	ADP
gujaf-391	220	10	more	more	ADJ
gujaf-391	220	11	members	member	NOUN
gujaf-391	220	12	,	,	PUNCT
gujaf-391	220	13	allowing	allow	VERB
gujaf-391	220	14	for	for	ADP
gujaf-391	220	15	a	a	DET
gujaf-391	220	16	broader	broad	ADJ
gujaf-391	220	17	range	range	NOUN
gujaf-391	220	18	of	of	ADP
gujaf-391	220	19	expertise	expertise	NOUN
gujaf-391	220	20	,	,	PUNCT
gujaf-391	220	21	perspectives	perspective	NOUN
gujaf-391	220	22	and	and	CCONJ
gujaf-391	220	23	knowledge	knowledge	NOUN
gujaf-391	220	24	.	.	PUNCT
gujaf-391	221	1	this	this	DET
gujaf-391	221	2	diverse	diverse	ADJ
gujaf-391	221	3	composition	composition	NOUN
gujaf-391	221	4	facilitates	facilitate	VERB
gujaf-391	221	5	more	more	ADV
gujaf-391	221	6	effective	effective	ADJ
gujaf-391	221	7	oversight	oversight	NOUN
gujaf-391	221	8	of	of	ADP
gujaf-391	221	9	the	the	DET
gujaf-391	221	10	financial	financial	ADJ
gujaf-391	221	11	reporting	reporting	NOUN
gujaf-391	221	12	process	process	NOUN
gujaf-391	221	13	,	,	PUNCT
gujaf-391	221	14	including	include	VERB
gujaf-391	221	15	timely	timely	ADJ
gujaf-391	221	16	review	review	NOUN
gujaf-391	221	17	and	and	CCONJ
gujaf-391	221	18	approval	approval	NOUN
gujaf-391	221	19	of	of	ADP
gujaf-391	221	20	financial	financial	ADJ
gujaf-391	221	21	statements	statement	NOUN
gujaf-391	221	22	.	.	PUNCT
gujaf-391	222	1	secondly	secondly	ADV
gujaf-391	222	2	,	,	PUNCT
gujaf-391	222	3	a	a	DET
gujaf-391	222	4	larger	large	ADJ
gujaf-391	222	5	audit	audit	NOUN
gujaf-391	222	6	committee	committee	NOUN
gujaf-391	222	7	has	have	VERB
gujaf-391	222	8	the	the	DET
gujaf-391	222	9	advantage	advantage	NOUN
gujaf-391	222	10	of	of	ADP
gujaf-391	222	11	being	be	AUX
gujaf-391	222	12	able	able	ADJ
gujaf-391	222	13	to	to	PART
gujaf-391	222	14	allocate	allocate	VERB
gujaf-391	222	15	sufficient	sufficient	ADJ
gujaf-391	222	16	time	time	NOUN
gujaf-391	222	17	and	and	CCONJ
gujaf-391	222	18	resources	resource	NOUN
gujaf-391	222	19	to	to	ADP
gujaf-391	222	20	their	their	PRON
gujaf-391	222	21	responsibilities	responsibility	NOUN
gujaf-391	222	22	.	.	PUNCT
gujaf-391	223	1	with	with	ADP
gujaf-391	223	2	more	more	ADJ
gujaf-391	223	3	members	member	NOUN
gujaf-391	223	4	available	available	ADJ
gujaf-391	223	5	to	to	PART
gujaf-391	223	6	share	share	VERB
gujaf-391	223	7	the	the	DET
gujaf-391	223	8	workload	workload	NOUN
gujaf-391	223	9	,	,	PUNCT
gujaf-391	223	10	the	the	DET
gujaf-391	223	11	audit	audit	NOUN
gujaf-391	223	12	committee	committee	NOUN
gujaf-391	223	13	can	can	AUX
gujaf-391	223	14	dedicate	dedicate	VERB
gujaf-391	223	15	more	more	ADJ
gujaf-391	223	16	attention	attention	NOUN
gujaf-391	223	17	to	to	ADP
gujaf-391	223	18	monitoring	monitor	VERB
gujaf-391	223	19	and	and	CCONJ
gujaf-391	223	20	ensuring	ensure	VERB
gujaf-391	223	21	the	the	DET
gujaf-391	223	22	timely	timely	ADJ
gujaf-391	223	23	completion	completion	NOUN
gujaf-391	223	24	of	of	ADP
gujaf-391	223	25	financial	financial	ADJ
gujaf-391	223	26	reporting	reporting	NOUN
gujaf-391	223	27	tasks	task	NOUN
gujaf-391	223	28	.	.	PUNCT
gujaf-391	224	1	this	this	DET
gujaf-391	224	2	increased	increase	VERB
gujaf-391	224	3	capacity	capacity	NOUN
gujaf-391	224	4	for	for	ADP
gujaf-391	224	5	oversight	oversight	NOUN
gujaf-391	224	6	and	and	CCONJ
gujaf-391	224	7	resource	resource	NOUN
gujaf-391	224	8	allocation	allocation	NOUN
gujaf-391	224	9	contributes	contribute	VERB
gujaf-391	224	10	to	to	ADP
gujaf-391	224	11	improved	improve	VERB
gujaf-391	224	12	regulatory	regulatory	ADJ
gujaf-391	224	13	filing	filing	NOUN
gujaf-391	224	14	timeliness	timeliness	NOUN
gujaf-391	224	15	.	.	PUNCT
gujaf-391	225	1	based	base	VERB
gujaf-391	225	2	on	on	ADP
gujaf-391	225	3	this	this	DET
gujaf-391	225	4	finding	find	VERB
gujaf-391	225	5	the	the	DET
gujaf-391	225	6	study	study	NOUN
gujaf-391	225	7	rejects	reject	VERB
gujaf-391	225	8	the	the	DET
gujaf-391	225	9	null	null	ADJ
gujaf-391	225	10	hypothesis	hypothesis	NOUN
gujaf-391	225	11	that	that	PRON
gujaf-391	225	12	audit	audit	NOUN
gujaf-391	225	13	committee	committee	NOUN
gujaf-391	225	14	size	size	NOUN
gujaf-391	225	15	does	do	AUX
gujaf-391	225	16	not	not	PART
gujaf-391	225	17	have	have	VERB
gujaf-391	225	18	significant	significant	ADJ
gujaf-391	225	19	effect	effect	NOUN
gujaf-391	225	20	on	on	ADP
gujaf-391	225	21	regulatory	regulatory	ADJ
gujaf-391	225	22	filing	filing	NOUN
gujaf-391	225	23	timeliness	timeliness	NOUN
gujaf-391	225	24	.	.	PUNCT
gujaf-391	226	1	hence	hence	ADV
gujaf-391	226	2	,	,	PUNCT
gujaf-391	226	3	this	this	DET
gujaf-391	226	4	finding	finding	NOUN
gujaf-391	226	5	supports	support	VERB
gujaf-391	226	6	the	the	DET
gujaf-391	226	7	proposition	proposition	NOUN
gujaf-391	226	8	of	of	ADP
gujaf-391	226	9	resource	resource	NOUN
gujaf-391	226	10	-	-	PUNCT
gujaf-391	226	11	based	base	VERB
gujaf-391	226	12	theory	theory	NOUN
gujaf-391	226	13	the	the	DET
gujaf-391	226	14	finding	finding	NOUN
gujaf-391	226	15	(	(	PUNCT
gujaf-391	226	16	odjaremu	odjaremu	NOUN
gujaf-391	226	17	and	and	CCONJ
gujaf-391	226	18	jeroh	jeroh	NOUN
gujaf-391	226	19	,	,	PUNCT
gujaf-391	226	20	2019	2019	NUM
gujaf-391	226	21	)	)	PUNCT
gujaf-391	226	22	.	.	PUNCT
gujaf-391	227	1	5.0	5.0	NUM
gujaf-391	227	2	conclusion	conclusion	NOUN
gujaf-391	227	3	and	and	CCONJ
gujaf-391	227	4	recommendations	recommendation	NOUN
gujaf-391	227	5	in	in	ADP
gujaf-391	227	6	conclusion	conclusion	NOUN
gujaf-391	227	7	,	,	PUNCT
gujaf-391	227	8	there	there	PRON
gujaf-391	227	9	is	be	VERB
gujaf-391	227	10	a	a	DET
gujaf-391	227	11	generally	generally	ADV
gujaf-391	227	12	positive	positive	ADJ
gujaf-391	227	13	relationship	relationship	NOUN
gujaf-391	227	14	between	between	ADP
gujaf-391	227	15	audit	audit	NOUN
gujaf-391	227	16	firm	firm	ADJ
gujaf-391	227	17	size	size	NOUN
gujaf-391	227	18	and	and	CCONJ
gujaf-391	227	19	regulatory	regulatory	ADJ
gujaf-391	227	20	filing	filing	NOUN
gujaf-391	227	21	timeliness	timeliness	NOUN
gujaf-391	227	22	,	,	PUNCT
gujaf-391	227	23	as	as	ADV
gujaf-391	227	24	well	well	ADV
gujaf-391	227	25	as	as	ADP
gujaf-391	227	26	between	between	ADP
gujaf-391	227	27	audit	audit	NOUN
gujaf-391	227	28	tenure	tenure	NOUN
gujaf-391	227	29	and	and	CCONJ
gujaf-391	227	30	regulatory	regulatory	ADJ
gujaf-391	227	31	filing	filing	NOUN
gujaf-391	227	32	timeliness	timeliness	NOUN
gujaf-391	227	33	.	.	PUNCT
gujaf-391	228	1	larger	large	ADJ
gujaf-391	228	2	audit	audit	NOUN
gujaf-391	228	3	firms	firm	NOUN
gujaf-391	228	4	tend	tend	VERB
gujaf-391	228	5	to	to	PART
gujaf-391	228	6	have	have	VERB
gujaf-391	228	7	more	more	ADJ
gujaf-391	228	8	resources	resource	NOUN
gujaf-391	228	9	,	,	PUNCT
gujaf-391	228	10	expertise	expertise	NOUN
gujaf-391	228	11	,	,	PUNCT
gujaf-391	228	12	and	and	CCONJ
gujaf-391	228	13	experience	experience	NOUN
gujaf-391	228	14	,	,	PUNCT
gujaf-391	228	15	which	which	PRON
gujaf-391	228	16	contribute	contribute	VERB
gujaf-391	228	17	to	to	ADP
gujaf-391	228	18	efficient	efficient	ADJ
gujaf-391	228	19	and	and	CCONJ
gujaf-391	228	20	gusau	gusau	ADJ
gujaf-391	228	21	journal	journal	NOUN
gujaf-391	228	22	of	of	ADP
gujaf-391	228	23	accounting	accounting	NOUN
gujaf-391	228	24	and	and	CCONJ
gujaf-391	228	25	finance	finance	NOUN
gujaf-391	228	26	,	,	PUNCT
gujaf-391	228	27	vol.6	vol.6	PROPN
gujaf-391	228	28	,	,	PUNCT
gujaf-391	228	29	issue	issue	NOUN
gujaf-391	228	30	1	1	NUM
gujaf-391	228	31	,	,	PUNCT
gujaf-391	228	32	april	april	PROPN
gujaf-391	228	33	,	,	PUNCT
gujaf-391	228	34	2025	2025	NUM
gujaf-391	228	35	393	393	NUM
gujaf-391	228	36	timely	timely	ADJ
gujaf-391	228	37	financial	financial	ADJ
gujaf-391	228	38	reporting	reporting	NOUN
gujaf-391	228	39	.	.	PUNCT
gujaf-391	229	1	similarly	similarly	ADV
gujaf-391	229	2	,	,	PUNCT
gujaf-391	229	3	longer	long	ADJ
gujaf-391	229	4	audit	audit	NOUN
gujaf-391	229	5	tenure	tenure	NOUN
gujaf-391	229	6	enhances	enhance	VERB
gujaf-391	229	7	familiarity	familiarity	NOUN
gujaf-391	229	8	,	,	PUNCT
gujaf-391	229	9	knowledge	knowledge	NOUN
gujaf-391	229	10	,	,	PUNCT
gujaf-391	229	11	and	and	CCONJ
gujaf-391	229	12	the	the	DET
gujaf-391	229	13	ability	ability	NOUN
gujaf-391	229	14	to	to	PART
gujaf-391	229	15	streamline	streamline	VERB
gujaf-391	229	16	the	the	DET
gujaf-391	229	17	audit	audit	NOUN
gujaf-391	229	18	process	process	NOUN
gujaf-391	229	19	,	,	PUNCT
gujaf-391	229	20	results	result	VERB
gujaf-391	229	21	to	to	ADP
gujaf-391	229	22	more	more	ADV
gujaf-391	229	23	timely	timely	ADJ
gujaf-391	229	24	reporting	reporting	NOUN
gujaf-391	229	25	.	.	PUNCT
gujaf-391	230	1	based	base	VERB
gujaf-391	230	2	on	on	ADP
gujaf-391	230	3	the	the	DET
gujaf-391	230	4	understanding	understanding	NOUN
gujaf-391	230	5	of	of	ADP
gujaf-391	230	6	the	the	DET
gujaf-391	230	7	positive	positive	ADJ
gujaf-391	230	8	relationships	relationship	NOUN
gujaf-391	230	9	between	between	ADP
gujaf-391	230	10	audit	audit	NOUN
gujaf-391	230	11	firm	firm	ADJ
gujaf-391	230	12	size	size	NOUN
gujaf-391	230	13	and	and	CCONJ
gujaf-391	230	14	audit	audit	NOUN
gujaf-391	230	15	tenure	tenure	NOUN
gujaf-391	230	16	with	with	ADP
gujaf-391	230	17	regulatory	regulatory	ADJ
gujaf-391	230	18	filing	filing	NOUN
gujaf-391	230	19	timeliness	timeliness	NOUN
gujaf-391	230	20	,	,	PUNCT
gujaf-391	230	21	organizations	organization	NOUN
gujaf-391	230	22	and	and	CCONJ
gujaf-391	230	23	stakeholders	stakeholder	NOUN
gujaf-391	230	24	should	should	AUX
gujaf-391	230	25	consider	consider	VERB
gujaf-391	230	26	the	the	DET
gujaf-391	230	27	following	follow	VERB
gujaf-391	230	28	recommendations	recommendation	NOUN
gujaf-391	230	29	.	.	PUNCT
gujaf-391	231	1	when	when	SCONJ
gujaf-391	231	2	choosing	choose	VERB
gujaf-391	231	3	an	an	DET
gujaf-391	231	4	audit	audit	NOUN
gujaf-391	231	5	firm	firm	NOUN
gujaf-391	231	6	,	,	PUNCT
gujaf-391	231	7	organizations	organization	NOUN
gujaf-391	231	8	should	should	AUX
gujaf-391	231	9	take	take	VERB
gujaf-391	231	10	into	into	ADP
gujaf-391	231	11	account	account	NOUN
gujaf-391	231	12	the	the	DET
gujaf-391	231	13	size	size	NOUN
gujaf-391	231	14	and	and	CCONJ
gujaf-391	231	15	resources	resource	NOUN
gujaf-391	231	16	of	of	ADP
gujaf-391	231	17	the	the	DET
gujaf-391	231	18	firm	firm	NOUN
gujaf-391	231	19	.	.	PUNCT
gujaf-391	232	1	opting	opt	VERB
gujaf-391	232	2	for	for	ADP
gujaf-391	232	3	a	a	DET
gujaf-391	232	4	larger	large	ADJ
gujaf-391	232	5	audit	audit	NOUN
gujaf-391	232	6	firm	firm	NOUN
gujaf-391	232	7	with	with	ADP
gujaf-391	232	8	a	a	DET
gujaf-391	232	9	strong	strong	ADJ
gujaf-391	232	10	track	track	NOUN
gujaf-391	232	11	record	record	NOUN
gujaf-391	232	12	and	and	CCONJ
gujaf-391	232	13	sufficient	sufficient	ADJ
gujaf-391	232	14	resources	resource	NOUN
gujaf-391	232	15	can	can	AUX
gujaf-391	232	16	potentially	potentially	ADV
gujaf-391	232	17	lead	lead	VERB
gujaf-391	232	18	to	to	ADP
gujaf-391	232	19	more	more	ADV
gujaf-391	232	20	efficient	efficient	ADJ
gujaf-391	232	21	and	and	CCONJ
gujaf-391	232	22	timely	timely	ADJ
gujaf-391	232	23	financial	financial	ADJ
gujaf-391	232	24	reporting	reporting	NOUN
gujaf-391	232	25	.	.	PUNCT
gujaf-391	233	1	encouraging	encourage	VERB
gujaf-391	233	2	long	long	ADJ
gujaf-391	233	3	-	-	PUNCT
gujaf-391	233	4	term	term	NOUN
gujaf-391	233	5	audit	audit	NOUN
gujaf-391	233	6	relationships	relationship	NOUN
gujaf-391	233	7	can	can	AUX
gujaf-391	233	8	have	have	VERB
gujaf-391	233	9	benefits	benefit	NOUN
gujaf-391	233	10	in	in	ADP
gujaf-391	233	11	terms	term	NOUN
gujaf-391	233	12	of	of	ADP
gujaf-391	233	13	regulatory	regulatory	ADJ
gujaf-391	233	14	filing	filing	NOUN
gujaf-391	233	15	timeliness	timeliness	NOUN
gujaf-391	233	16	.	.	PUNCT
gujaf-391	234	1	continuity	continuity	NOUN
gujaf-391	234	2	in	in	ADP
gujaf-391	234	3	audit	audit	NOUN
gujaf-391	234	4	engagements	engagement	NOUN
gujaf-391	234	5	allows	allow	VERB
gujaf-391	234	6	audit	audit	NOUN
gujaf-391	234	7	firms	firm	NOUN
gujaf-391	234	8	to	to	PART
gujaf-391	234	9	develop	develop	VERB
gujaf-391	234	10	a	a	DET
gujaf-391	234	11	deep	deep	ADJ
gujaf-391	234	12	understanding	understanding	NOUN
gujaf-391	234	13	of	of	ADP
gujaf-391	234	14	the	the	DET
gujaf-391	234	15	organization	organization	NOUN
gujaf-391	234	16	's	's	PART
gujaf-391	234	17	operations	operation	NOUN
gujaf-391	234	18	and	and	CCONJ
gujaf-391	234	19	reporting	reporting	NOUN
gujaf-391	234	20	requirements	requirement	NOUN
gujaf-391	234	21	,	,	PUNCT
gujaf-391	234	22	ultimately	ultimately	ADV
gujaf-391	234	23	leading	lead	VERB
gujaf-391	234	24	to	to	ADP
gujaf-391	234	25	improved	improved	ADJ
gujaf-391	234	26	efficiency	efficiency	NOUN
gujaf-391	234	27	and	and	CCONJ
gujaf-391	234	28	timely	timely	ADJ
gujaf-391	234	29	reporting	reporting	NOUN
gujaf-391	234	30	.	.	PUNCT
gujaf-391	235	1	organizations	organization	NOUN
gujaf-391	235	2	should	should	AUX
gujaf-391	235	3	prioritize	prioritize	VERB
gujaf-391	235	4	establishing	establish	VERB
gujaf-391	235	5	strong	strong	ADJ
gujaf-391	235	6	lines	line	NOUN
gujaf-391	235	7	of	of	ADP
gujaf-391	235	8	communication	communication	NOUN
gujaf-391	235	9	and	and	CCONJ
gujaf-391	235	10	cooperation	cooperation	NOUN
gujaf-391	235	11	with	with	ADP
gujaf-391	235	12	their	their	PRON
gujaf-391	235	13	audit	audit	NOUN
gujaf-391	235	14	firms	firm	NOUN
gujaf-391	235	15	.	.	PUNCT
gujaf-391	236	1	this	this	PRON
gujaf-391	236	2	includes	include	VERB
gujaf-391	236	3	regular	regular	ADJ
gujaf-391	236	4	interactions	interaction	NOUN
gujaf-391	236	5	,	,	PUNCT
gujaf-391	236	6	providing	provide	VERB
gujaf-391	236	7	necessary	necessary	ADJ
gujaf-391	236	8	information	information	NOUN
gujaf-391	236	9	in	in	ADP
gujaf-391	236	10	a	a	DET
gujaf-391	236	11	timely	timely	ADJ
gujaf-391	236	12	manner	manner	NOUN
gujaf-391	236	13	,	,	PUNCT
gujaf-391	236	14	and	and	CCONJ
gujaf-391	236	15	fostering	foster	VERB
gujaf-391	236	16	a	a	DET
gujaf-391	236	17	collaborative	collaborative	ADJ
gujaf-391	236	18	environment	environment	NOUN
gujaf-391	236	19	.	.	PUNCT
gujaf-391	237	1	open	open	ADJ
gujaf-391	237	2	and	and	CCONJ
gujaf-391	237	3	transparent	transparent	ADJ
gujaf-391	237	4	communication	communication	NOUN
gujaf-391	237	5	can	can	AUX
gujaf-391	237	6	help	help	VERB
gujaf-391	237	7	streamline	streamline	VERB
gujaf-391	237	8	the	the	DET
gujaf-391	237	9	audit	audit	NOUN
gujaf-391	237	10	process	process	NOUN
gujaf-391	237	11	and	and	CCONJ
gujaf-391	237	12	contribute	contribute	VERB
gujaf-391	237	13	to	to	ADP
gujaf-391	237	14	timely	timely	ADJ
gujaf-391	237	15	financial	financial	ADJ
gujaf-391	237	16	reporting	reporting	NOUN
gujaf-391	237	17	.	.	PUNCT
gujaf-391	238	1	organizations	organization	NOUN
gujaf-391	238	2	should	should	AUX
gujaf-391	238	3	conduct	conduct	VERB
gujaf-391	238	4	periodic	periodic	ADJ
gujaf-391	238	5	evaluations	evaluation	NOUN
gujaf-391	238	6	of	of	ADP
gujaf-391	238	7	their	their	PRON
gujaf-391	238	8	audit	audit	NOUN
gujaf-391	238	9	firms	firm	NOUN
gujaf-391	238	10	to	to	PART
gujaf-391	238	11	assess	assess	VERB
gujaf-391	238	12	their	their	PRON
gujaf-391	238	13	performance	performance	NOUN
gujaf-391	238	14	,	,	PUNCT
gujaf-391	238	15	including	include	VERB
gujaf-391	238	16	their	their	PRON
gujaf-391	238	17	ability	ability	NOUN
gujaf-391	238	18	to	to	PART
gujaf-391	238	19	meet	meet	VERB
gujaf-391	238	20	reporting	reporting	NOUN
gujaf-391	238	21	deadlines	deadline	NOUN
gujaf-391	238	22	.	.	PUNCT
gujaf-391	239	1	providing	provide	VERB
gujaf-391	239	2	constructive	constructive	ADJ
gujaf-391	239	3	feedback	feedback	NOUN
gujaf-391	239	4	and	and	CCONJ
gujaf-391	239	5	discussing	discuss	VERB
gujaf-391	239	6	areas	area	NOUN
gujaf-391	239	7	for	for	ADP
gujaf-391	239	8	improvement	improvement	NOUN
gujaf-391	239	9	can	can	AUX
gujaf-391	239	10	help	help	VERB
gujaf-391	239	11	strengthen	strengthen	VERB
gujaf-391	239	12	the	the	DET
gujaf-391	239	13	relationship	relationship	NOUN
gujaf-391	239	14	and	and	CCONJ
gujaf-391	239	15	enhance	enhance	VERB
gujaf-391	239	16	regulatory	regulatory	ADJ
gujaf-391	239	17	filing	filing	NOUN
gujaf-391	239	18	timeliness	timeliness	NOUN
gujaf-391	239	19	.	.	PUNCT
gujaf-391	240	1	even	even	ADV
gujaf-391	240	2	though	though	SCONJ
gujaf-391	240	3	the	the	DET
gujaf-391	240	4	statistical	statistical	ADJ
gujaf-391	240	5	significance	significance	NOUN
gujaf-391	240	6	is	be	AUX
gujaf-391	240	7	established	establish	VERB
gujaf-391	240	8	,	,	PUNCT
gujaf-391	240	9	it	it	PRON
gujaf-391	240	10	is	be	AUX
gujaf-391	240	11	still	still	ADV
gujaf-391	240	12	important	important	ADJ
gujaf-391	240	13	to	to	PART
gujaf-391	240	14	focus	focus	VERB
gujaf-391	240	15	on	on	ADP
gujaf-391	240	16	improving	improve	VERB
gujaf-391	240	17	the	the	DET
gujaf-391	240	18	audit	audit	NOUN
gujaf-391	240	19	committee	committee	NOUN
gujaf-391	240	20	's	's	PART
gujaf-391	240	21	effectiveness	effectiveness	NOUN
gujaf-391	240	22	.	.	PUNCT
gujaf-391	241	1	this	this	PRON
gujaf-391	241	2	can	can	AUX
gujaf-391	241	3	be	be	AUX
gujaf-391	241	4	done	do	VERB
gujaf-391	241	5	by	by	ADP
gujaf-391	241	6	ensuring	ensure	VERB
gujaf-391	241	7	the	the	DET
gujaf-391	241	8	committee	committee	NOUN
gujaf-391	241	9	is	be	AUX
gujaf-391	241	10	composed	compose	VERB
gujaf-391	241	11	of	of	ADP
gujaf-391	241	12	individuals	individual	NOUN
gujaf-391	241	13	with	with	ADP
gujaf-391	241	14	diverse	diverse	ADJ
gujaf-391	241	15	expertise	expertise	NOUN
gujaf-391	241	16	and	and	CCONJ
gujaf-391	241	17	knowledge	knowledge	NOUN
gujaf-391	241	18	,	,	PUNCT
gujaf-391	241	19	and	and	CCONJ
gujaf-391	241	20	providing	provide	VERB
gujaf-391	241	21	them	they	PRON
gujaf-391	241	22	with	with	ADP
gujaf-391	241	23	the	the	DET
gujaf-391	241	24	necessary	necessary	ADJ
gujaf-391	241	25	resources	resource	NOUN
gujaf-391	241	26	and	and	CCONJ
gujaf-391	241	27	support	support	NOUN
gujaf-391	241	28	to	to	PART
gujaf-391	241	29	fulfill	fulfill	VERB
gujaf-391	241	30	their	their	PRON
gujaf-391	241	31	responsibilities	responsibility	NOUN
gujaf-391	241	32	effectively	effectively	ADV
gujaf-391	241	33	.	.	PUNCT
gujaf-391	242	1	implement	implement	VERB
gujaf-391	242	2	and	and	CCONJ
gujaf-391	242	3	reinforce	reinforce	VERB
gujaf-391	242	4	corporate	corporate	ADJ
gujaf-391	242	5	governance	governance	NOUN
gujaf-391	242	6	practices	practice	NOUN
gujaf-391	242	7	that	that	PRON
gujaf-391	242	8	promote	promote	VERB
gujaf-391	242	9	transparency	transparency	NOUN
gujaf-391	242	10	,	,	PUNCT
gujaf-391	242	11	accountability	accountability	NOUN
gujaf-391	242	12	,	,	PUNCT
gujaf-391	242	13	and	and	CCONJ
gujaf-391	242	14	timely	timely	ADJ
gujaf-391	242	15	financial	financial	ADJ
gujaf-391	242	16	reporting	reporting	NOUN
gujaf-391	242	17	.	.	PUNCT
gujaf-391	243	1	this	this	PRON
gujaf-391	243	2	includes	include	VERB
gujaf-391	243	3	establishing	establish	VERB
gujaf-391	243	4	clear	clear	ADJ
gujaf-391	243	5	reporting	reporting	NOUN
gujaf-391	243	6	timelines	timeline	NOUN
gujaf-391	243	7	,	,	PUNCT
gujaf-391	243	8	providing	provide	VERB
gujaf-391	243	9	adequate	adequate	ADJ
gujaf-391	243	10	training	training	NOUN
gujaf-391	243	11	for	for	ADP
gujaf-391	243	12	audit	audit	NOUN
gujaf-391	243	13	committee	committee	NOUN
gujaf-391	243	14	members	member	NOUN
gujaf-391	243	15	,	,	PUNCT
gujaf-391	243	16	and	and	CCONJ
gujaf-391	243	17	fostering	foster	VERB
gujaf-391	243	18	a	a	DET
gujaf-391	243	19	culture	culture	NOUN
gujaf-391	243	20	of	of	ADP
gujaf-391	243	21	integrity	integrity	NOUN
gujaf-391	243	22	and	and	CCONJ
gujaf-391	243	23	ethical	ethical	ADJ
gujaf-391	243	24	conduct	conduct	NOUN
gujaf-391	243	25	within	within	ADP
gujaf-391	243	26	the	the	DET
gujaf-391	243	27	organization	organization	NOUN
gujaf-391	243	28	.	.	PUNCT
gujaf-391	244	1	regularly	regularly	ADV
gujaf-391	244	2	assess	assess	VERB
gujaf-391	244	3	the	the	DET
gujaf-391	244	4	performance	performance	NOUN
gujaf-391	244	5	of	of	ADP
gujaf-391	244	6	the	the	DET
gujaf-391	244	7	audit	audit	NOUN
gujaf-391	244	8	committee	committee	NOUN
gujaf-391	244	9	to	to	PART
gujaf-391	244	10	ensure	ensure	VERB
gujaf-391	244	11	its	its	PRON
gujaf-391	244	12	effectiveness	effectiveness	NOUN
gujaf-391	244	13	in	in	ADP
gujaf-391	244	14	overseeing	oversee	VERB
gujaf-391	244	15	regulatory	regulatory	ADJ
gujaf-391	244	16	filing	filing	NOUN
gujaf-391	244	17	timeliness	timeliness	NOUN
gujaf-391	244	18	.	.	PUNCT
gujaf-391	245	1	this	this	PRON
gujaf-391	245	2	can	can	AUX
gujaf-391	245	3	be	be	AUX
gujaf-391	245	4	done	do	VERB
gujaf-391	245	5	through	through	ADP
gujaf-391	245	6	performance	performance	NOUN
gujaf-391	245	7	evaluations	evaluation	NOUN
gujaf-391	245	8	,	,	PUNCT
gujaf-391	245	9	benchmarking	benchmarke	VERB
gujaf-391	245	10	against	against	ADP
gujaf-391	245	11	industry	industry	NOUN
gujaf-391	245	12	best	good	ADJ
gujaf-391	245	13	practices	practice	NOUN
gujaf-391	245	14	,	,	PUNCT
gujaf-391	245	15	and	and	CCONJ
gujaf-391	245	16	seeking	seek	VERB
gujaf-391	245	17	feedback	feedback	NOUN
gujaf-391	245	18	from	from	ADP
gujaf-391	245	19	external	external	ADJ
gujaf-391	245	20	auditors	auditor	NOUN
gujaf-391	245	21	and	and	CCONJ
gujaf-391	245	22	stakeholders	stakeholder	NOUN
gujaf-391	245	23	.	.	PUNCT
gujaf-391	246	1	references	reference	NOUN
gujaf-391	246	2	abdullahi	abdullahi	PROPN
gujaf-391	246	3	,	,	PUNCT
gujaf-391	246	4	a.	a.	NOUN
gujaf-391	246	5	i.	i.	PROPN
gujaf-391	246	6	,	,	PUNCT
gujaf-391	246	7	&	&	CCONJ
gujaf-391	246	8	suleiman	suleiman	PROPN
gujaf-391	246	9	,	,	PUNCT
gujaf-391	246	10	m.	m.	PROPN
gujaf-391	246	11	s.	s.	PROPN
gujaf-391	246	12	(	(	PUNCT
gujaf-391	246	13	2018	2018	NUM
gujaf-391	246	14	)	)	PUNCT
gujaf-391	246	15	.	.	PUNCT
gujaf-391	247	1	impact	impact	NOUN
gujaf-391	247	2	of	of	ADP
gujaf-391	247	3	religion	religion	NOUN
gujaf-391	247	4	on	on	ADP
gujaf-391	247	5	entrepreneurial	entrepreneurial	ADJ
gujaf-391	247	6	intention	intention	NOUN
gujaf-391	247	7	of	of	ADP
gujaf-391	247	8	university	university	NOUN
gujaf-391	247	9	students	student	NOUN
gujaf-391	247	10	in	in	ADP
gujaf-391	247	11	kano	kano	PROPN
gujaf-391	247	12	state	state	PROPN
gujaf-391	247	13	,	,	PUNCT
gujaf-391	247	14	nigeria	nigeria	PROPN
gujaf-391	247	15	.	.	PUNCT
gujaf-391	248	1	in	in	ADP
gujaf-391	248	2	proceedings	proceeding	NOUN
gujaf-391	248	3	of	of	ADP
gujaf-391	248	4	icic2015	icic2015	PROPN
gujaf-391	248	5	–	–	PUNCT
gujaf-391	248	6	international	international	ADJ
gujaf-391	248	7	conference	conference	NOUN
gujaf-391	248	8	on	on	ADP
gujaf-391	248	9	empowering	empower	VERB
gujaf-391	248	10	islamic	islamic	ADJ
gujaf-391	248	11	civilization	civilization	NOUN
gujaf-391	248	12	in	in	ADP
gujaf-391	248	13	the	the	DET
gujaf-391	248	14	21st	21st	ADJ
gujaf-391	248	15	century	century	NOUN
gujaf-391	248	16	(	(	PUNCT
gujaf-391	248	17	pp	pp	ADJ
gujaf-391	248	18	.	.	PUNCT
gujaf-391	249	1	363–375	363–375	NUM
gujaf-391	249	2	)	)	PUNCT
gujaf-391	249	3	.	.	PUNCT
gujaf-391	250	1	abernathy	abernathy	PROPN
gujaf-391	250	2	,	,	PUNCT
gujaf-391	250	3	j.	j.	PROPN
gujaf-391	250	4	l.	l.	PROPN
gujaf-391	250	5	,	,	PUNCT
gujaf-391	250	6	bayer	bayer	PROPN
gujaf-391	250	7	,	,	PUNCT
gujaf-391	250	8	e.	e.	PROPN
gujaf-391	250	9	l.	l.	PROPN
gujaf-391	250	10	,	,	PUNCT
gujaf-391	250	11	masli	masli	PROPN
gujaf-391	250	12	,	,	PUNCT
gujaf-391	250	13	a.	a.	NOUN
gujaf-391	250	14	,	,	PUNCT
gujaf-391	250	15	&	&	CCONJ
gujaf-391	250	16	stefaniak	stefaniak	PROPN
gujaf-391	250	17	,	,	PUNCT
gujaf-391	250	18	c.	c.	PROPN
gujaf-391	250	19	m.	m.	NOUN
gujaf-391	250	20	(	(	PUNCT
gujaf-391	250	21	2017	2017	NUM
gujaf-391	250	22	)	)	PUNCT
gujaf-391	250	23	.	.	PUNCT
gujaf-391	251	1	audit	audit	NOUN
gujaf-391	251	2	firm	firm	ADJ
gujaf-391	251	3	tenure	tenure	NOUN
gujaf-391	251	4	,	,	PUNCT
gujaf-391	251	5	non	non	ADJ
gujaf-391	251	6	-	-	ADJ
gujaf-391	251	7	audit	audit	ADJ
gujaf-391	251	8	services	service	NOUN
gujaf-391	251	9	,	,	PUNCT
gujaf-391	251	10	and	and	CCONJ
gujaf-391	251	11	financial	financial	ADJ
gujaf-391	251	12	reporting	reporting	NOUN
gujaf-391	251	13	quality	quality	NOUN
gujaf-391	251	14	:	:	PUNCT
gujaf-391	251	15	evidence	evidence	NOUN
gujaf-391	251	16	from	from	ADP
gujaf-391	251	17	the	the	DET
gujaf-391	251	18	recent	recent	ADJ
gujaf-391	251	19	regulatory	regulatory	ADJ
gujaf-391	251	20	changes	change	NOUN
gujaf-391	251	21	.	.	PUNCT
gujaf-391	252	1	contemporary	contemporary	ADJ
gujaf-391	252	2	accounting	accounting	NOUN
gujaf-391	252	3	research	research	PROPN
gujaf-391	252	4	,	,	PUNCT
gujaf-391	252	5	34(2	34(2	NUM
gujaf-391	252	6	)	)	PUNCT
gujaf-391	252	7	,	,	PUNCT
gujaf-391	252	8	990–1023	990–1023	NUM
gujaf-391	252	9	.	.	PUNCT
gujaf-391	253	1	https://doi.org/10.1111/19113846.12294	https://doi.org/10.1111/19113846.12294	NOUN
gujaf-391	253	2	adebayo	adebayo	PROPN
gujaf-391	253	3	,	,	PUNCT
gujaf-391	253	4	p.	p.	NOUN
gujaf-391	253	5	a.	a.	PROPN
gujaf-391	253	6	,	,	PUNCT
gujaf-391	253	7	&	&	CCONJ
gujaf-391	253	8	adebiyi	adebiyi	PROPN
gujaf-391	253	9	,	,	PUNCT
gujaf-391	253	10	w.	w.	PROPN
gujaf-391	253	11	k.	k.	PROPN
gujaf-391	253	12	(	(	PUNCT
gujaf-391	253	13	2016	2016	NUM
gujaf-391	253	14	)	)	PUNCT
gujaf-391	253	15	.	.	PUNCT
gujaf-391	254	1	effect	effect	NOUN
gujaf-391	254	2	of	of	ADP
gujaf-391	254	3	firm	firm	ADJ
gujaf-391	254	4	characteristics	characteristic	NOUN
gujaf-391	254	5	on	on	ADP
gujaf-391	254	6	the	the	DET
gujaf-391	254	7	timeliness	timeliness	NOUN
gujaf-391	254	8	of	of	ADP
gujaf-391	254	9	corporate	corporate	ADJ
gujaf-391	254	10	financial	financial	ADJ
gujaf-391	254	11	reporting	reporting	NOUN
gujaf-391	254	12	:	:	PUNCT
gujaf-391	254	13	evidence	evidence	NOUN
gujaf-391	254	14	from	from	ADP
gujaf-391	254	15	nigerian	nigerian	ADJ
gujaf-391	254	16	deposit	deposit	NOUN
gujaf-391	254	17	money	money	NOUN
gujaf-391	254	18	banks	bank	NOUN
gujaf-391	254	19	.	.	PUNCT
gujaf-391	255	1	international	international	ADJ
gujaf-391	255	2	journal	journal	PROPN
gujaf-391	255	3	of	of	ADP
gujaf-391	255	4	economics	economic	NOUN
gujaf-391	255	5	,	,	PUNCT
gujaf-391	255	6	commerce	commerce	NOUN
gujaf-391	255	7	and	and	CCONJ
gujaf-391	255	8	management	management	NOUN
gujaf-391	255	9	,	,	PUNCT
gujaf-391	255	10	4(3	4(3	NUM
gujaf-391	255	11	)	)	PUNCT
gujaf-391	255	12	,	,	PUNCT
gujaf-391	255	13	369–381	369–381	NUM
gujaf-391	255	14	.	.	PUNCT
gujaf-391	256	1	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf	PROPN
gujaf-391	256	2	gusau	gusau	PROPN
gujaf-391	256	3	journal	journal	PROPN
gujaf-391	256	4	of	of	ADP
gujaf-391	256	5	accounting	accounting	NOUN
gujaf-391	256	6	and	and	CCONJ
gujaf-391	256	7	finance	finance	NOUN
gujaf-391	256	8	,	,	PUNCT
gujaf-391	256	9	vol.6	vol.6	PROPN
gujaf-391	256	10	,	,	PUNCT
gujaf-391	256	11	issue	issue	NOUN
gujaf-391	256	12	1	1	NUM
gujaf-391	256	13	,	,	PUNCT
gujaf-391	256	14	april	april	PROPN
gujaf-391	256	15	,	,	PUNCT
gujaf-391	256	16	2025	2025	NUM
gujaf-391	256	17	394	394	NUM
gujaf-391	256	18	afify	afify	NOUN
gujaf-391	256	19	,	,	PUNCT
gujaf-391	256	20	h.	h.	PROPN
gujaf-391	256	21	a.	a.	PROPN
gujaf-391	256	22	e.	e.	PROPN
gujaf-391	256	23	(	(	PUNCT
gujaf-391	256	24	2009	2009	NUM
gujaf-391	256	25	)	)	PUNCT
gujaf-391	256	26	.	.	PUNCT
gujaf-391	257	1	determinants	determinant	NOUN
gujaf-391	257	2	of	of	ADP
gujaf-391	257	3	audit	audit	NOUN
gujaf-391	257	4	report	report	NOUN
gujaf-391	257	5	lag	lag	NOUN
gujaf-391	257	6	:	:	PUNCT
gujaf-391	257	7	does	do	AUX
gujaf-391	257	8	implementing	implement	VERB
gujaf-391	257	9	corporate	corporate	ADJ
gujaf-391	257	10	governance	governance	NOUN
gujaf-391	257	11	have	have	VERB
gujaf-391	257	12	any	any	DET
gujaf-391	257	13	impact	impact	NOUN
gujaf-391	257	14	?	?	PUNCT
gujaf-391	258	1	empirical	empirical	ADJ
gujaf-391	258	2	evidence	evidence	NOUN
gujaf-391	258	3	from	from	ADP
gujaf-391	258	4	egypt	egypt	PROPN
gujaf-391	258	5	.	.	PUNCT
gujaf-391	259	1	journal	journal	PROPN
gujaf-391	259	2	of	of	ADP
gujaf-391	259	3	applied	apply	VERB
gujaf-391	259	4	accounting	accounting	NOUN
gujaf-391	259	5	research	research	NOUN
gujaf-391	259	6	,	,	PUNCT
gujaf-391	259	7	10(1	10(1	NUM
gujaf-391	259	8	)	)	PUNCT
gujaf-391	259	9	,	,	PUNCT
gujaf-391	259	10	56–86	56–86	NUM
gujaf-391	259	11	.	.	PUNCT
gujaf-391	260	1	https://doi.org/10.1108/09675420910963397	https://doi.org/10.1108/09675420910963397	PROPN
gujaf-391	260	2	ahmed	ahmed	PROPN
gujaf-391	260	3	,	,	PUNCT
gujaf-391	260	4	a.	a.	NOUN
gujaf-391	260	5	o.	o.	PROPN
gujaf-391	260	6	,	,	PUNCT
gujaf-391	260	7	mohammed	mohammed	PROPN
gujaf-391	260	8	,	,	PUNCT
gujaf-391	260	9	a.	a.	PROPN
gujaf-391	260	10	,	,	PUNCT
gujaf-391	260	11	&	&	CCONJ
gujaf-391	260	12	neila	neila	PROPN
gujaf-391	260	13	,	,	PUNCT
gujaf-391	260	14	b.	b.	PROPN
gujaf-391	260	15	t.	t.	PROPN
gujaf-391	260	16	(	(	PUNCT
gujaf-391	260	17	2016	2016	NUM
gujaf-391	260	18	)	)	PUNCT
gujaf-391	260	19	.	.	PUNCT
gujaf-391	261	1	audit	audit	NOUN
gujaf-391	261	2	committee	committee	NOUN
gujaf-391	261	3	effectiveness	effectiveness	NOUN
gujaf-391	261	4	and	and	CCONJ
gujaf-391	261	5	regulatory	regulatory	ADJ
gujaf-391	261	6	filing	filing	NOUN
gujaf-391	261	7	timeliness	timeliness	NOUN
gujaf-391	261	8	:	:	PUNCT
gujaf-391	261	9	the	the	DET
gujaf-391	261	10	case	case	NOUN
gujaf-391	261	11	of	of	ADP
gujaf-391	261	12	tunisian	tunisian	ADJ
gujaf-391	261	13	listed	list	VERB
gujaf-391	261	14	companies	company	NOUN
gujaf-391	261	15	.	.	PUNCT
gujaf-391	262	1	african	african	ADJ
gujaf-391	262	2	journal	journal	PROPN
gujaf-391	262	3	of	of	ADP
gujaf-391	262	4	economic	economic	ADJ
gujaf-391	262	5	and	and	CCONJ
gujaf-391	262	6	management	management	NOUN
gujaf-391	262	7	studies	study	NOUN
gujaf-391	262	8	,	,	PUNCT
gujaf-391	262	9	5(3	5(3	NUM
gujaf-391	262	10	)	)	PUNCT
gujaf-391	262	11	,	,	PUNCT
gujaf-391	262	12	53–67	53–67	NUM
gujaf-391	262	13	.	.	PUNCT
gujaf-391	263	1	https://doi.org/10.1108/ajems-052012-0036	https://doi.org/10.1108/ajems-052012-0036	PROPN
gujaf-391	263	2	ahmed	ahmed	PROPN
gujaf-391	263	3	,	,	PUNCT
gujaf-391	263	4	m.	m.	NOUN
gujaf-391	263	5	i.	i.	PROPN
gujaf-391	263	6	,	,	PUNCT
gujaf-391	263	7	&	&	CCONJ
gujaf-391	263	8	che	che	PROPN
gujaf-391	263	9	-	-	PROPN
gujaf-391	263	10	ahmad	ahmad	PROPN
gujaf-391	263	11	,	,	PUNCT
gujaf-391	263	12	a.	a.	NOUN
gujaf-391	263	13	(	(	PUNCT
gujaf-391	263	14	2016	2016	NUM
gujaf-391	263	15	)	)	PUNCT
gujaf-391	263	16	.	.	PUNCT
gujaf-391	264	1	effects	effect	NOUN
gujaf-391	264	2	of	of	ADP
gujaf-391	264	3	corporate	corporate	ADJ
gujaf-391	264	4	governance	governance	NOUN
gujaf-391	264	5	characteristics	characteristic	NOUN
gujaf-391	264	6	on	on	ADP
gujaf-391	264	7	audit	audit	NOUN
gujaf-391	264	8	report	report	NOUN
gujaf-391	264	9	lags	lag	VERB
gujaf-391	264	10	.	.	PUNCT
gujaf-391	265	1	international	international	ADJ
gujaf-391	265	2	journal	journal	PROPN
gujaf-391	265	3	of	of	ADP
gujaf-391	265	4	economics	economic	NOUN
gujaf-391	265	5	and	and	CCONJ
gujaf-391	265	6	financial	financial	ADJ
gujaf-391	265	7	issues	issue	NOUN
gujaf-391	265	8	,	,	PUNCT
gujaf-391	265	9	6	6	NUM
gujaf-391	265	10	,	,	PUNCT
gujaf-391	265	11	159–164	159–164	NUM
gujaf-391	265	12	.	.	PUNCT
gujaf-391	266	1	akhor	akhor	PROPN
gujaf-391	266	2	,	,	PUNCT
gujaf-391	266	3	s.	s.	PROPN
gujaf-391	266	4	o.	o.	PROPN
gujaf-391	266	5	,	,	PUNCT
gujaf-391	266	6	&	&	CCONJ
gujaf-391	266	7	osegbale	osegbale	PROPN
gujaf-391	266	8	,	,	PUNCT
gujaf-391	266	9	e.	e.	PROPN
gujaf-391	266	10	o.	o.	PROPN
gujaf-391	266	11	(	(	PUNCT
gujaf-391	266	12	2017	2017	NUM
gujaf-391	266	13	)	)	PUNCT
gujaf-391	266	14	.	.	PUNCT
gujaf-391	267	1	an	an	DET
gujaf-391	267	2	empirical	empirical	ADJ
gujaf-391	267	3	investigation	investigation	NOUN
gujaf-391	267	4	of	of	ADP
gujaf-391	267	5	audit	audit	NOUN
gujaf-391	267	6	committee	committee	NOUN
gujaf-391	267	7	attributes	attribute	NOUN
gujaf-391	267	8	and	and	CCONJ
gujaf-391	267	9	financial	financial	ADJ
gujaf-391	267	10	reporting	reporting	NOUN
gujaf-391	267	11	lag	lag	NOUN
gujaf-391	267	12	in	in	ADP
gujaf-391	267	13	nigeria	nigeria	PROPN
gujaf-391	267	14	banking	banking	NOUN
gujaf-391	267	15	sector	sector	NOUN
gujaf-391	267	16	.	.	PUNCT
gujaf-391	268	1	journal	journal	NOUN
gujaf-391	268	2	of	of	ADP
gujaf-391	268	3	accounting	accounting	NOUN
gujaf-391	268	4	and	and	CCONJ
gujaf-391	268	5	financial	financial	ADJ
gujaf-391	268	6	management	management	NOUN
gujaf-391	268	7	,	,	PUNCT
gujaf-391	268	8	3(2	3(2	NUM
gujaf-391	268	9	)	)	PUNCT
gujaf-391	268	10	,	,	PUNCT
gujaf-391	268	11	25–38	25–38	NUM
gujaf-391	268	12	.	.	PUNCT
gujaf-391	269	1	akhtaruddin	akhtaruddin	VERB
gujaf-391	269	2	,	,	PUNCT
gujaf-391	269	3	m.	m.	NOUN
gujaf-391	269	4	,	,	PUNCT
gujaf-391	269	5	hossain	hossain	PROPN
gujaf-391	269	6	,	,	PUNCT
gujaf-391	269	7	m.	m.	NOUN
gujaf-391	269	8	a.	a.	PROPN
gujaf-391	269	9	,	,	PUNCT
gujaf-391	269	10	hossain	hossain	PROPN
gujaf-391	269	11	,	,	PUNCT
gujaf-391	269	12	m.	m.	NOUN
gujaf-391	269	13	,	,	PUNCT
gujaf-391	269	14	&	&	CCONJ
gujaf-391	269	15	yao	yao	PROPN
gujaf-391	269	16	,	,	PUNCT
gujaf-391	269	17	l.	l.	PROPN
gujaf-391	269	18	(	(	PUNCT
gujaf-391	269	19	2009	2009	NUM
gujaf-391	269	20	)	)	PUNCT
gujaf-391	269	21	.	.	PUNCT
gujaf-391	270	1	corporate	corporate	ADJ
gujaf-391	270	2	governance	governance	NOUN
gujaf-391	270	3	and	and	CCONJ
gujaf-391	270	4	voluntary	voluntary	ADJ
gujaf-391	270	5	disclosure	disclosure	NOUN
gujaf-391	270	6	in	in	ADP
gujaf-391	270	7	corporate	corporate	ADJ
gujaf-391	270	8	annual	annual	ADJ
gujaf-391	270	9	reports	report	NOUN
gujaf-391	270	10	of	of	ADP
gujaf-391	270	11	malaysian	malaysian	ADJ
gujaf-391	270	12	listed	list	VERB
gujaf-391	270	13	firms	firm	NOUN
gujaf-391	270	14	.	.	PUNCT
gujaf-391	271	1	journal	journal	NOUN
gujaf-391	271	2	of	of	ADP
gujaf-391	271	3	applied	apply	VERB
gujaf-391	271	4	management	management	NOUN
gujaf-391	271	5	accounting	accounting	NOUN
gujaf-391	271	6	research	research	NOUN
gujaf-391	271	7	,	,	PUNCT
gujaf-391	271	8	7(1	7(1	NUM
gujaf-391	271	9	)	)	PUNCT
gujaf-391	271	10	,	,	PUNCT
gujaf-391	271	11	1–19	1–19	PROPN
gujaf-391	271	12	.	.	PUNCT
gujaf-391	272	1	akingunola	akingunola	PROPN
gujaf-391	272	2	,	,	PUNCT
gujaf-391	272	3	r.	r.	PROPN
gujaf-391	272	4	o.	o.	PROPN
gujaf-391	272	5	,	,	PUNCT
gujaf-391	272	6	soyemi	soyemi	PROPN
gujaf-391	272	7	,	,	PUNCT
gujaf-391	272	8	k.	k.	PROPN
gujaf-391	272	9	a.	a.	PROPN
gujaf-391	272	10	,	,	PUNCT
gujaf-391	272	11	&	&	CCONJ
gujaf-391	272	12	okunuga	okunuga	PROPN
gujaf-391	272	13	,	,	PUNCT
gujaf-391	272	14	r.	r.	PROPN
gujaf-391	272	15	(	(	PUNCT
gujaf-391	272	16	2018	2018	NUM
gujaf-391	272	17	)	)	PUNCT
gujaf-391	272	18	.	.	PUNCT
gujaf-391	273	1	client	client	NOUN
gujaf-391	273	2	attributes	attribute	NOUN
gujaf-391	273	3	and	and	CCONJ
gujaf-391	273	4	the	the	DET
gujaf-391	273	5	audit	audit	NOUN
gujaf-391	273	6	report	report	NOUN
gujaf-391	273	7	lag	lag	VERB
gujaf-391	273	8	in	in	ADP
gujaf-391	273	9	nigeria	nigeria	PROPN
gujaf-391	273	10	.	.	PUNCT
gujaf-391	274	1	college	college	NOUN
gujaf-391	274	2	of	of	ADP
gujaf-391	274	3	management	management	NOUN
gujaf-391	274	4	sciences	science	NOUN
gujaf-391	274	5	,	,	PUNCT
gujaf-391	274	6	13(june	13(june	NUM
gujaf-391	274	7	)	)	PUNCT
gujaf-391	274	8	,	,	PUNCT
gujaf-391	274	9	30–41	30–41	NUM
gujaf-391	274	10	.	.	PUNCT
gujaf-391	275	1	alali	alali	PROPN
gujaf-391	275	2	,	,	PUNCT
gujaf-391	275	3	f.	f.	PROPN
gujaf-391	275	4	a.	a.	PROPN
gujaf-391	275	5	,	,	PUNCT
gujaf-391	275	6	&	&	CCONJ
gujaf-391	275	7	elder	elder	PROPN
gujaf-391	275	8	,	,	PUNCT
gujaf-391	275	9	r.	r.	PROPN
gujaf-391	275	10	j.	j.	PROPN
gujaf-391	275	11	(	(	PUNCT
gujaf-391	275	12	2014	2014	NUM
gujaf-391	275	13	)	)	PUNCT
gujaf-391	275	14	.	.	PUNCT
gujaf-391	276	1	determinants	determinant	NOUN
gujaf-391	276	2	of	of	ADP
gujaf-391	276	3	audit	audit	NOUN
gujaf-391	276	4	report	report	NOUN
gujaf-391	276	5	lag	lag	VERB
gujaf-391	276	6	in	in	ADP
gujaf-391	276	7	the	the	DET
gujaf-391	276	8	banking	banking	NOUN
gujaf-391	276	9	industry	industry	NOUN
gujaf-391	276	10	:	:	PUNCT
gujaf-391	276	11	updated	update	VERB
gujaf-391	276	12	evidence	evidence	NOUN
gujaf-391	276	13	.	.	PUNCT
gujaf-391	277	1	international	international	ADJ
gujaf-391	277	2	journal	journal	PROPN
gujaf-391	277	3	of	of	ADP
gujaf-391	277	4	accounting	accounting	NOUN
gujaf-391	277	5	,	,	PUNCT
gujaf-391	277	6	auditing	auditing	NOUN
gujaf-391	277	7	and	and	CCONJ
gujaf-391	277	8	performance	performance	NOUN
gujaf-391	277	9	evaluation	evaluation	NOUN
gujaf-391	277	10	,	,	PUNCT
gujaf-391	277	11	10(4	10(4	NUM
gujaf-391	277	12	)	)	PUNCT
gujaf-391	277	13	,	,	PUNCT
gujaf-391	277	14	364–394	364–394	NUM
gujaf-391	277	15	.	.	PUNCT
gujaf-391	278	1	https://doi.org/10.1504/ijaape.2014.066304	https://doi.org/10.1504/ijaape.2014.066304	PROPN
gujaf-391	278	2	al	al	PROPN
gujaf-391	278	3	daoud	daoud	PROPN
gujaf-391	278	4	,	,	PUNCT
gujaf-391	278	5	k.	k.	PROPN
gujaf-391	278	6	a.	a.	PROPN
gujaf-391	278	7	,	,	PUNCT
gujaf-391	278	8	ismail	ismail	PROPN
gujaf-391	278	9	,	,	PUNCT
gujaf-391	278	10	k.	k.	PROPN
gujaf-391	278	11	n.	n.	PROPN
gujaf-391	278	12	i.	i.	PROPN
gujaf-391	278	13	k.	k.	PROPN
gujaf-391	278	14	,	,	PUNCT
gujaf-391	278	15	&	&	CCONJ
gujaf-391	278	16	lode	lode	PROPN
gujaf-391	278	17	,	,	PUNCT
gujaf-391	278	18	n.	n.	NOUN
gujaf-391	278	19	a.	a.	NOUN
gujaf-391	278	20	(	(	PUNCT
gujaf-391	278	21	2015	2015	NUM
gujaf-391	278	22	)	)	PUNCT
gujaf-391	278	23	.	.	PUNCT
gujaf-391	279	1	the	the	DET
gujaf-391	279	2	impact	impact	NOUN
gujaf-391	279	3	of	of	ADP
gujaf-391	279	4	internal	internal	ADJ
gujaf-391	279	5	corporate	corporate	ADJ
gujaf-391	279	6	governance	governance	NOUN
gujaf-391	279	7	on	on	ADP
gujaf-391	279	8	the	the	DET
gujaf-391	279	9	timeliness	timeliness	NOUN
gujaf-391	279	10	of	of	ADP
gujaf-391	279	11	financial	financial	ADJ
gujaf-391	279	12	reports	report	NOUN
gujaf-391	279	13	of	of	ADP
gujaf-391	279	14	jordanian	jordanian	ADJ
gujaf-391	279	15	firms	firm	NOUN
gujaf-391	279	16	:	:	PUNCT
gujaf-391	279	17	evidence	evidence	NOUN
gujaf-391	279	18	using	use	VERB
gujaf-391	279	19	audit	audit	NOUN
gujaf-391	279	20	and	and	CCONJ
gujaf-391	279	21	management	management	NOUN
gujaf-391	279	22	report	report	NOUN
gujaf-391	279	23	lags	lag	VERB
gujaf-391	279	24	.	.	PUNCT
gujaf-391	280	1	mediterranean	mediterranean	PROPN
gujaf-391	280	2	journal	journal	PROPN
gujaf-391	280	3	of	of	ADP
gujaf-391	280	4	social	social	ADJ
gujaf-391	280	5	sciences	science	NOUN
gujaf-391	280	6	,	,	PUNCT
gujaf-391	280	7	6(1	6(1	NUM
gujaf-391	280	8	)	)	PUNCT
gujaf-391	280	9	,	,	PUNCT
gujaf-391	280	10	430–442	430–442	NUM
gujaf-391	280	11	.	.	PUNCT
gujaf-391	281	1	https://doi.org/10.5901/mjss.2015.v6n1p430	https://doi.org/10.5901/mjss.2015.v6n1p430	NUM
gujaf-391	281	2	al	al	PROPN
gujaf-391	281	3	-	-	PUNCT
gujaf-391	281	4	muzaiqer	muzaiqer	PROPN
gujaf-391	281	5	,	,	PUNCT
gujaf-391	281	6	a.	a.	NOUN
gujaf-391	281	7	,	,	PUNCT
gujaf-391	281	8	aldehayyat	aldehayyat	PROPN
gujaf-391	281	9	,	,	PUNCT
gujaf-391	281	10	j.	j.	PROPN
gujaf-391	281	11	s.	s.	PROPN
gujaf-391	281	12	,	,	PUNCT
gujaf-391	281	13	&	&	CCONJ
gujaf-391	281	14	al	al	PROPN
gujaf-391	281	15	-	-	PUNCT
gujaf-391	281	16	taani	taani	PROPN
gujaf-391	281	17	,	,	PUNCT
gujaf-391	281	18	k.	k.	PROPN
gujaf-391	281	19	(	(	PUNCT
gujaf-391	281	20	2016	2016	NUM
gujaf-391	281	21	)	)	PUNCT
gujaf-391	281	22	.	.	PUNCT
gujaf-391	282	1	the	the	DET
gujaf-391	282	2	effect	effect	NOUN
gujaf-391	282	3	of	of	ADP
gujaf-391	282	4	regulatory	regulatory	ADJ
gujaf-391	282	5	filing	filing	NOUN
gujaf-391	282	6	timeliness	timeliness	NOUN
gujaf-391	282	7	on	on	ADP
gujaf-391	282	8	investment	investment	NOUN
gujaf-391	282	9	decisions	decision	NOUN
gujaf-391	282	10	:	:	PUNCT
gujaf-391	282	11	empirical	empirical	ADJ
gujaf-391	282	12	evidence	evidence	NOUN
gujaf-391	282	13	from	from	ADP
gujaf-391	282	14	jordan	jordan	PROPN
gujaf-391	282	15	.	.	PUNCT
gujaf-391	283	1	international	international	ADJ
gujaf-391	283	2	journal	journal	PROPN
gujaf-391	283	3	of	of	ADP
gujaf-391	283	4	economics	economic	NOUN
gujaf-391	283	5	,	,	PUNCT
gujaf-391	283	6	commerce	commerce	NOUN
gujaf-391	283	7	and	and	CCONJ
gujaf-391	283	8	management	management	NOUN
gujaf-391	283	9	,	,	PUNCT
gujaf-391	283	10	4(3	4(3	NUM
gujaf-391	283	11	)	)	PUNCT
gujaf-391	283	12	,	,	PUNCT
gujaf-391	283	13	1–15	1–15	PROPN
gujaf-391	283	14	.	.	PUNCT
gujaf-391	284	1	al	al	PROPN
gujaf-391	284	2	-	-	PROPN
gujaf-391	284	3	tahat	tahat	PROPN
gujaf-391	284	4	,	,	PUNCT
gujaf-391	284	5	s.	s.	PROPN
gujaf-391	284	6	s.	s.	PROPN
gujaf-391	284	7	y.	y.	PROPN
gujaf-391	284	8	(	(	PUNCT
gujaf-391	284	9	2015	2015	NUM
gujaf-391	284	10	)	)	PUNCT
gujaf-391	284	11	.	.	PUNCT
gujaf-391	285	1	company	company	NOUN
gujaf-391	285	2	attributes	attribute	VERB
gujaf-391	285	3	and	and	CCONJ
gujaf-391	285	4	the	the	DET
gujaf-391	285	5	timeliness	timeliness	NOUN
gujaf-391	285	6	of	of	ADP
gujaf-391	285	7	interim	interim	ADJ
gujaf-391	285	8	financial	financial	ADJ
gujaf-391	285	9	reporting	reporting	NOUN
gujaf-391	285	10	in	in	ADP
gujaf-391	285	11	jordan	jordan	PROPN
gujaf-391	285	12	.	.	PUNCT
gujaf-391	286	1	international	international	ADJ
gujaf-391	286	2	journal	journal	PROPN
gujaf-391	286	3	of	of	ADP
gujaf-391	286	4	application	application	NOUN
gujaf-391	286	5	or	or	CCONJ
gujaf-391	286	6	innovation	innovation	NOUN
gujaf-391	286	7	in	in	ADP
gujaf-391	286	8	engineering	engineering	NOUN
gujaf-391	286	9	&	&	CCONJ
gujaf-391	286	10	management	management	NOUN
gujaf-391	286	11	,	,	PUNCT
gujaf-391	286	12	4(3	4(3	NUM
gujaf-391	286	13	)	)	PUNCT
gujaf-391	286	14	,	,	PUNCT
gujaf-391	286	15	6–16	6–16	PROPN
gujaf-391	286	16	.	.	PUNCT
gujaf-391	286	17	aondona	aondona	PROPN
gujaf-391	286	18	,	,	PUNCT
gujaf-391	286	19	a.	a.	NOUN
gujaf-391	286	20	p.	p.	NOUN
gujaf-391	286	21	(	(	PUNCT
gujaf-391	286	22	2016	2016	NUM
gujaf-391	286	23	)	)	PUNCT
gujaf-391	286	24	.	.	PUNCT
gujaf-391	287	1	dividend	dividend	NOUN
gujaf-391	287	2	pay	pay	VERB
gujaf-391	287	3	-	-	PUNCT
gujaf-391	287	4	out	out	ADP
gujaf-391	287	5	policy	policy	NOUN
gujaf-391	287	6	determinants	determinant	NOUN
gujaf-391	287	7	and	and	CCONJ
gujaf-391	287	8	their	their	PRON
gujaf-391	287	9	influence	influence	NOUN
gujaf-391	287	10	on	on	ADP
gujaf-391	287	11	manufacturing	manufacture	VERB
gujaf-391	287	12	companies	company	NOUN
gujaf-391	287	13	in	in	ADP
gujaf-391	287	14	nigeria	nigeria	PROPN
gujaf-391	287	15	.	.	PUNCT
gujaf-391	288	1	the	the	DET
gujaf-391	288	2	certified	certified	ADJ
gujaf-391	288	3	national	national	ADJ
gujaf-391	288	4	accountant	accountant	NOUN
gujaf-391	288	5	,	,	PUNCT
gujaf-391	288	6	42(2	42(2	PROPN
gujaf-391	288	7	)	)	PUNCT
gujaf-391	288	8	,	,	PUNCT
gujaf-391	288	9	9–21	9–21	PROPN
gujaf-391	288	10	.	.	PUNCT
gujaf-391	288	11	appah	appah	PROPN
gujaf-391	288	12	,	,	PUNCT
gujaf-391	288	13	e.	e.	PROPN
gujaf-391	288	14	,	,	PUNCT
gujaf-391	288	15	&	&	CCONJ
gujaf-391	288	16	emeh	emeh	PROPN
gujaf-391	288	17	,	,	PUNCT
gujaf-391	288	18	y.	y.	PROPN
gujaf-391	288	19	(	(	PUNCT
gujaf-391	288	20	2013	2013	NUM
gujaf-391	288	21	)	)	PUNCT
gujaf-391	288	22	.	.	PUNCT
gujaf-391	289	1	audit	audit	NOUN
gujaf-391	289	2	committee	committee	NOUN
gujaf-391	289	3	and	and	CCONJ
gujaf-391	289	4	timeliness	timeliness	NOUN
gujaf-391	289	5	of	of	ADP
gujaf-391	289	6	financial	financial	ADJ
gujaf-391	289	7	reports	report	NOUN
gujaf-391	289	8	:	:	PUNCT
gujaf-391	289	9	empirical	empirical	ADJ
gujaf-391	289	10	evidence	evidence	NOUN
gujaf-391	289	11	from	from	ADP
gujaf-391	289	12	nigeria	nigeria	PROPN
gujaf-391	289	13	.	.	PUNCT
gujaf-391	290	1	journal	journal	PROPN
gujaf-391	290	2	of	of	ADP
gujaf-391	290	3	economics	economic	NOUN
gujaf-391	290	4	and	and	CCONJ
gujaf-391	290	5	sustainable	sustainable	ADJ
gujaf-391	290	6	development	development	NOUN
gujaf-391	290	7	,	,	PUNCT
gujaf-391	290	8	4(20	4(20	NUM
gujaf-391	290	9	)	)	PUNCT
gujaf-391	290	10	,	,	PUNCT
gujaf-391	290	11	129	129	NUM
gujaf-391	290	12	–	–	PUNCT
gujaf-391	290	13	143	143	NUM
gujaf-391	290	14	.	.	PUNCT
gujaf-391	291	1	ashton	ashton	PROPN
gujaf-391	291	2	,	,	PUNCT
gujaf-391	291	3	r.	r.	PROPN
gujaf-391	291	4	h.	h.	PROPN
gujaf-391	291	5	,	,	PUNCT
gujaf-391	291	6	graul	graul	NOUN
gujaf-391	291	7	,	,	PUNCT
gujaf-391	291	8	p.	p.	PROPN
gujaf-391	291	9	r.	r.	PROPN
gujaf-391	291	10	,	,	PUNCT
gujaf-391	291	11	&	&	CCONJ
gujaf-391	291	12	newton	newton	PROPN
gujaf-391	291	13	,	,	PUNCT
gujaf-391	291	14	j.	j.	PROPN
gujaf-391	291	15	d.	d.	PROPN
gujaf-391	291	16	(	(	PUNCT
gujaf-391	291	17	1987	1987	NUM
gujaf-391	291	18	)	)	PUNCT
gujaf-391	291	19	.	.	PUNCT
gujaf-391	292	1	audit	audit	NOUN
gujaf-391	292	2	delay	delay	NOUN
gujaf-391	292	3	and	and	CCONJ
gujaf-391	292	4	the	the	DET
gujaf-391	292	5	timeliness	timeliness	NOUN
gujaf-391	292	6	of	of	ADP
gujaf-391	292	7	corporate	corporate	ADJ
gujaf-391	292	8	financial	financial	ADJ
gujaf-391	292	9	reporting	reporting	NOUN
gujaf-391	292	10	.	.	PUNCT
gujaf-391	293	1	contemporary	contemporary	ADJ
gujaf-391	293	2	accounting	accounting	NOUN
gujaf-391	293	3	research	research	NOUN
gujaf-391	293	4	,	,	PUNCT
gujaf-391	293	5	3(2	3(2	NUM
gujaf-391	293	6	)	)	PUNCT
gujaf-391	293	7	,	,	PUNCT
gujaf-391	293	8	289–310	289–310	NUM
gujaf-391	293	9	.	.	PUNCT
gujaf-391	294	1	https://doi.org/10.1111/j.1911-3846.1987.tb00678.x	https://doi.org/10.1111/j.1911-3846.1987.tb00678.x	NOUN
gujaf-391	294	2	asiriuwa	asiriuwa	ADJ
gujaf-391	294	3	,	,	PUNCT
gujaf-391	294	4	o.	o.	PROPN
gujaf-391	294	5	,	,	PUNCT
gujaf-391	294	6	adeyemi	adeyemi	ADV
gujaf-391	294	7	,	,	PUNCT
gujaf-391	294	8	s.	s.	PROPN
gujaf-391	294	9	b.	b.	PROPN
gujaf-391	294	10	,	,	PUNCT
gujaf-391	294	11	uwuigbe	uwuigbe	PROPN
gujaf-391	294	12	,	,	PUNCT
gujaf-391	294	13	o.	o.	PROPN
gujaf-391	294	14	r.	r.	PROPN
gujaf-391	294	15	,	,	PUNCT
gujaf-391	294	16	uwuigbe	uwuigbe	ADV
gujaf-391	294	17	,	,	PUNCT
gujaf-391	294	18	u.	u.	PROPN
gujaf-391	294	19	,	,	PUNCT
gujaf-391	294	20	ozordi	ozordi	PROPN
gujaf-391	294	21	,	,	PUNCT
gujaf-391	294	22	e.	e.	PROPN
gujaf-391	294	23	,	,	PUNCT
gujaf-391	294	24	erin	erin	PROPN
gujaf-391	294	25	,	,	PUNCT
gujaf-391	294	26	o.	o.	PROPN
gujaf-391	294	27	,	,	PUNCT
gujaf-391	294	28	&	&	CCONJ
gujaf-391	294	29	omoike	omoike	NOUN
gujaf-391	294	30	,	,	PUNCT
gujaf-391	294	31	o.	o.	NOUN
gujaf-391	294	32	(	(	PUNCT
gujaf-391	294	33	2021	2021	NUM
gujaf-391	294	34	)	)	PUNCT
gujaf-391	294	35	.	.	PUNCT
gujaf-391	295	1	do	do	AUX
gujaf-391	295	2	board	board	NOUN
gujaf-391	295	3	characteristics	characteristic	NOUN
gujaf-391	295	4	affect	affect	VERB
gujaf-391	295	5	regulatory	regulatory	ADJ
gujaf-391	295	6	filing	filing	NOUN
gujaf-391	295	7	timeliness	timeliness	NOUN
gujaf-391	295	8	?	?	PUNCT
gujaf-391	296	1	an	an	DET
gujaf-391	296	2	empirical	empirical	ADJ
gujaf-391	296	3	gusau	gusau	ADJ
gujaf-391	296	4	journal	journal	NOUN
gujaf-391	296	5	of	of	ADP
gujaf-391	296	6	accounting	accounting	NOUN
gujaf-391	296	7	and	and	CCONJ
gujaf-391	296	8	finance	finance	NOUN
gujaf-391	296	9	,	,	PUNCT
gujaf-391	296	10	vol.6	vol.6	PROPN
gujaf-391	296	11	,	,	PUNCT
gujaf-391	296	12	issue	issue	NOUN
gujaf-391	296	13	1	1	NUM
gujaf-391	296	14	,	,	PUNCT
gujaf-391	296	15	april	april	PROPN
gujaf-391	296	16	,	,	PUNCT
gujaf-391	296	17	2025	2025	NUM
gujaf-391	296	18	395	395	NUM
gujaf-391	296	19	analysis	analysis	NOUN
gujaf-391	296	20	.	.	PUNCT
gujaf-391	297	1	international	international	ADJ
gujaf-391	297	2	journal	journal	NOUN
gujaf-391	297	3	of	of	ADP
gujaf-391	297	4	financial	financial	ADJ
gujaf-391	297	5	research	research	NOUN
gujaf-391	297	6	,	,	PUNCT
gujaf-391	297	7	12(4	12(4	NUM
gujaf-391	297	8	)	)	PUNCT
gujaf-391	297	9	,	,	PUNCT
gujaf-391	297	10	191–202	191–202	NUM
gujaf-391	297	11	.	.	PUNCT
gujaf-391	298	1	https://doi.org/10.5430/ijfr.v12n4p191	https://doi.org/10.5430/ijfr.v12n4p191	NOUN
gujaf-391	298	2	awoyemi	awoyemi	PROPN
gujaf-391	298	3	,	,	PUNCT
gujaf-391	298	4	o.	o.	PROPN
gujaf-391	298	5	(	(	PUNCT
gujaf-391	298	6	2009	2009	NUM
gujaf-391	298	7	)	)	PUNCT
gujaf-391	298	8	.	.	PUNCT
gujaf-391	299	1	corporate	corporate	ADJ
gujaf-391	299	2	governance	governance	NOUN
gujaf-391	299	3	–	–	PUNCT
gujaf-391	299	4	financial	financial	ADJ
gujaf-391	299	5	crisis	crisis	NOUN
gujaf-391	299	6	and	and	CCONJ
gujaf-391	299	7	the	the	DET
gujaf-391	299	8	nigerian	nigerian	ADJ
gujaf-391	299	9	leadership	leadership	NOUN
gujaf-391	299	10	meltdown	meltdown	NOUN
gujaf-391	299	11	.	.	PUNCT
gujaf-391	300	1	proshare	proshare	VERB
gujaf-391	300	2	.	.	PUNCT
gujaf-391	300	3	https://www.proshareng.com	https://www.proshareng.com	X
gujaf-391	301	1	aziz	aziz	PROPN
gujaf-391	301	2	,	,	PUNCT
gujaf-391	301	3	a.	a.	NOUN
gujaf-391	301	4	a.	a.	PROPN
gujaf-391	301	5	,	,	PUNCT
gujaf-391	301	6	isa	isa	PROPN
gujaf-391	301	7	,	,	PUNCT
gujaf-391	301	8	f.	f.	PROPN
gujaf-391	301	9	,	,	PUNCT
gujaf-391	301	10	&	&	CCONJ
gujaf-391	301	11	abu	abu	PROPN
gujaf-391	301	12	,	,	PUNCT
gujaf-391	301	13	m.	m.	PROPN
gujaf-391	301	14	f.	f.	PROPN
gujaf-391	301	15	(	(	PUNCT
gujaf-391	301	16	2014	2014	NUM
gujaf-391	301	17	)	)	PUNCT
gujaf-391	301	18	.	.	PUNCT
gujaf-391	302	1	audit	audit	NOUN
gujaf-391	302	2	report	report	NOUN
gujaf-391	302	3	lags	lag	NOUN
gujaf-391	302	4	of	of	ADP
gujaf-391	302	5	federal	federal	ADJ
gujaf-391	302	6	statutory	statutory	ADJ
gujaf-391	302	7	bodies	body	NOUN
gujaf-391	302	8	in	in	ADP
gujaf-391	302	9	malaysia	malaysia	PROPN
gujaf-391	302	10	.	.	PUNCT
gujaf-391	303	1	in	in	ADP
gujaf-391	303	2	2014	2014	NUM
gujaf-391	303	3	international	international	ADJ
gujaf-391	303	4	conference	conference	NOUN
gujaf-391	303	5	on	on	ADP
gujaf-391	303	6	economics	economic	NOUN
gujaf-391	303	7	,	,	PUNCT
gujaf-391	303	8	management	management	NOUN
gujaf-391	303	9	and	and	CCONJ
gujaf-391	303	10	development	development	NOUN
gujaf-391	303	11	(	(	PUNCT
gujaf-391	303	12	pp	pp	ADJ
gujaf-391	303	13	.	.	PUNCT
gujaf-391	304	1	1–6	1–6	NUM
gujaf-391	304	2	)	)	PUNCT
gujaf-391	304	3	.	.	PUNCT
gujaf-391	305	1	azubike	azubike	PROPN
gujaf-391	305	2	,	,	PUNCT
gujaf-391	305	3	j.	j.	PROPN
gujaf-391	305	4	u.	u.	PROPN
gujaf-391	305	5	,	,	PUNCT
gujaf-391	305	6	&	&	CCONJ
gujaf-391	305	7	aggreh	aggreh	NOUN
gujaf-391	305	8	,	,	PUNCT
gujaf-391	305	9	m.	m.	NOUN
gujaf-391	305	10	(	(	PUNCT
gujaf-391	305	11	2014	2014	NUM
gujaf-391	305	12	)	)	PUNCT
gujaf-391	305	13	.	.	PUNCT
gujaf-391	306	1	corporate	corporate	ADJ
gujaf-391	306	2	governance	governance	NOUN
gujaf-391	306	3	and	and	CCONJ
gujaf-391	306	4	audit	audit	NOUN
gujaf-391	306	5	delay	delay	NOUN
gujaf-391	306	6	in	in	ADP
gujaf-391	306	7	nigerian	nigerian	ADJ
gujaf-391	306	8	quoted	quote	VERB
gujaf-391	306	9	companies	company	NOUN
gujaf-391	306	10	.	.	PUNCT
gujaf-391	307	1	european	european	PROPN
gujaf-391	307	2	journal	journal	PROPN
gujaf-391	307	3	of	of	ADP
gujaf-391	307	4	accounting	accounting	NOUN
gujaf-391	307	5	,	,	PUNCT
gujaf-391	307	6	auditing	auditing	NOUN
gujaf-391	307	7	and	and	CCONJ
gujaf-391	307	8	finance	finance	NOUN
gujaf-391	307	9	research	research	NOUN
gujaf-391	307	10	,	,	PUNCT
gujaf-391	307	11	2(10	2(10	NUM
gujaf-391	307	12	)	)	PUNCT
gujaf-391	307	13	,	,	PUNCT
gujaf-391	307	14	22	22	NUM
gujaf-391	307	15	–	–	SYM
gujaf-391	307	16	33	33	NUM
gujaf-391	307	17	.	.	PUNCT
gujaf-391	308	1	bakare	bakare	PROPN
gujaf-391	308	2	,	,	PUNCT
gujaf-391	308	3	b.	b.	PROPN
gujaf-391	308	4	o.	o.	PROPN
gujaf-391	308	5	,	,	PUNCT
gujaf-391	308	6	alabi	alabi	NOUN
gujaf-391	308	7	,	,	PUNCT
gujaf-391	308	8	o.	o.	PROPN
gujaf-391	308	9	o.	o.	PROPN
gujaf-391	308	10	,	,	PUNCT
gujaf-391	308	11	adegbite	adegbite	PROPN
gujaf-391	308	12	,	,	PUNCT
gujaf-391	308	13	e.	e.	PROPN
gujaf-391	308	14	,	,	PUNCT
gujaf-391	308	15	&	&	CCONJ
gujaf-391	308	16	ogundipe	ogundipe	PROPN
gujaf-391	308	17	,	,	PUNCT
gujaf-391	308	18	a.	a.	NOUN
gujaf-391	308	19	a.	a.	NOUN
gujaf-391	308	20	(	(	PUNCT
gujaf-391	308	21	2018	2018	NUM
gujaf-391	308	22	)	)	PUNCT
gujaf-391	308	23	.	.	PUNCT
gujaf-391	309	1	audit	audit	NOUN
gujaf-391	309	2	committee	committee	NOUN
gujaf-391	309	3	characteristics	characteristic	NOUN
gujaf-391	309	4	and	and	CCONJ
gujaf-391	309	5	regulatory	regulatory	ADJ
gujaf-391	309	6	filing	filing	NOUN
gujaf-391	309	7	timeliness	timeliness	NOUN
gujaf-391	309	8	:	:	PUNCT
gujaf-391	309	9	evidence	evidence	NOUN
gujaf-391	309	10	from	from	ADP
gujaf-391	309	11	nigeria	nigeria	PROPN
gujaf-391	309	12	.	.	PUNCT
gujaf-391	310	1	journal	journal	PROPN
gujaf-391	310	2	of	of	ADP
gujaf-391	310	3	financial	financial	ADJ
gujaf-391	310	4	reporting	reporting	NOUN
gujaf-391	310	5	and	and	CCONJ
gujaf-391	310	6	accounting	accounting	NOUN
gujaf-391	310	7	,	,	PUNCT
gujaf-391	310	8	16(1	16(1	NUM
gujaf-391	310	9	)	)	PUNCT
gujaf-391	310	10	,	,	PUNCT
gujaf-391	310	11	44–65	44–65	PROPN
gujaf-391	310	12	.	.	PUNCT
gujaf-391	311	1	https://doi.org/10.1108/jfra-022016-0015	https://doi.org/10.1108/jfra-022016-0015	PROPN
gujaf-391	311	2	bonsón	bonsón	PROPN
gujaf-391	311	3	-	-	PUNCT
gujaf-391	311	4	ponte	ponte	NOUN
gujaf-391	311	5	,	,	PUNCT
gujaf-391	311	6	e.	e.	PROPN
gujaf-391	311	7	,	,	PUNCT
gujaf-391	311	8	escobar	escobar	PROPN
gujaf-391	311	9	-	-	PUNCT
gujaf-391	311	10	rodríguez	rodríguez	NOUN
gujaf-391	311	11	,	,	PUNCT
gujaf-391	311	12	t.	t.	PROPN
gujaf-391	311	13	,	,	PUNCT
gujaf-391	311	14	&	&	CCONJ
gujaf-391	311	15	borrero	borrero	NOUN
gujaf-391	311	16	-	-	PUNCT
gujaf-391	311	17	domínguez	domínguez	NOUN
gujaf-391	311	18	,	,	PUNCT
gujaf-391	311	19	c.	c.	NOUN
gujaf-391	311	20	(	(	PUNCT
gujaf-391	311	21	2008	2008	NUM
gujaf-391	311	22	)	)	PUNCT
gujaf-391	311	23	.	.	PUNCT
gujaf-391	312	1	empirical	empirical	ADJ
gujaf-391	312	2	analysis	analysis	NOUN
gujaf-391	312	3	of	of	ADP
gujaf-391	312	4	delays	delay	NOUN
gujaf-391	312	5	in	in	ADP
gujaf-391	312	6	the	the	DET
gujaf-391	312	7	signing	signing	NOUN
gujaf-391	312	8	of	of	ADP
gujaf-391	312	9	audit	audit	NOUN
gujaf-391	312	10	reports	report	NOUN
gujaf-391	312	11	in	in	ADP
gujaf-391	312	12	spain	spain	PROPN
gujaf-391	312	13	.	.	PUNCT
gujaf-391	313	1	international	international	ADJ
gujaf-391	313	2	journal	journal	PROPN
gujaf-391	313	3	of	of	ADP
gujaf-391	313	4	auditing	auditing	NOUN
gujaf-391	313	5	,	,	PUNCT
gujaf-391	313	6	12(2	12(2	NUM
gujaf-391	313	7	)	)	PUNCT
gujaf-391	313	8	,	,	PUNCT
gujaf-391	313	9	129–140	129–140	NUM
gujaf-391	313	10	.	.	PUNCT
gujaf-391	314	1	https://doi.org/10.1111/j.1099-1123.2008.00374.x	https://doi.org/10.1111/j.1099-1123.2008.00374.x	PROPN
gujaf-391	315	1	chen	chen	PROPN
gujaf-391	315	2	,	,	PUNCT
gujaf-391	315	3	j.	j.	PROPN
gujaf-391	315	4	,	,	PUNCT
gujaf-391	315	5	cumming	cumming	PROPN
gujaf-391	315	6	,	,	PUNCT
gujaf-391	315	7	d.	d.	PROPN
gujaf-391	315	8	,	,	PUNCT
gujaf-391	315	9	hou	hou	PROPN
gujaf-391	315	10	,	,	PUNCT
gujaf-391	315	11	w.	w.	PROPN
gujaf-391	315	12	,	,	PUNCT
gujaf-391	315	13	&	&	CCONJ
gujaf-391	315	14	lee	lee	PROPN
gujaf-391	315	15	,	,	PUNCT
gujaf-391	315	16	e.	e.	PROPN
gujaf-391	315	17	(	(	PUNCT
gujaf-391	315	18	2016	2016	NUM
gujaf-391	315	19	)	)	PUNCT
gujaf-391	315	20	.	.	PUNCT
gujaf-391	316	1	does	do	AUX
gujaf-391	316	2	the	the	DET
gujaf-391	316	3	external	external	ADJ
gujaf-391	316	4	monitoring	monitoring	NOUN
gujaf-391	316	5	effect	effect	NOUN
gujaf-391	316	6	of	of	ADP
gujaf-391	316	7	financial	financial	ADJ
gujaf-391	316	8	analysts	analyst	NOUN
gujaf-391	316	9	deter	deter	VERB
gujaf-391	316	10	corporate	corporate	ADJ
gujaf-391	316	11	fraud	fraud	NOUN
gujaf-391	316	12	in	in	ADP
gujaf-391	316	13	china	china	PROPN
gujaf-391	316	14	?	?	PUNCT
gujaf-391	317	1	journal	journal	PROPN
gujaf-391	317	2	of	of	ADP
gujaf-391	317	3	business	business	NOUN
gujaf-391	317	4	ethics	ethic	NOUN
gujaf-391	317	5	,	,	PUNCT
gujaf-391	317	6	134(4	134(4	NUM
gujaf-391	317	7	)	)	PUNCT
gujaf-391	317	8	,	,	PUNCT
gujaf-391	317	9	727–742	727–742	NUM
gujaf-391	317	10	.	.	PUNCT
gujaf-391	317	11	https://doi.org/10.1007/s10551-014-2393-4	https://doi.org/10.1007/s10551-014-2393-4	NUM
gujaf-391	317	12	coff	coff	PROPN
gujaf-391	317	13	,	,	PUNCT
gujaf-391	317	14	r.	r.	PROPN
gujaf-391	317	15	w.	w.	PROPN
gujaf-391	317	16	(	(	PUNCT
gujaf-391	317	17	1999	1999	NUM
gujaf-391	317	18	)	)	PUNCT
gujaf-391	317	19	.	.	PUNCT
gujaf-391	318	1	when	when	SCONJ
gujaf-391	318	2	competitive	competitive	ADJ
gujaf-391	318	3	advantage	advantage	NOUN
gujaf-391	318	4	does	do	AUX
gujaf-391	318	5	n’t	not	PART
gujaf-391	318	6	lead	lead	VERB
gujaf-391	318	7	to	to	ADP
gujaf-391	318	8	performance	performance	NOUN
gujaf-391	318	9	:	:	PUNCT
gujaf-391	318	10	the	the	DET
gujaf-391	318	11	resourcebased	resourcebased	ADJ
gujaf-391	318	12	view	view	NOUN
gujaf-391	318	13	and	and	CCONJ
gujaf-391	318	14	stakeholder	stakeholder	NOUN
gujaf-391	318	15	bargaining	bargaining	NOUN
gujaf-391	318	16	power	power	NOUN
gujaf-391	318	17	.	.	PUNCT
gujaf-391	319	1	organization	organization	NOUN
gujaf-391	319	2	science	science	NOUN
gujaf-391	319	3	,	,	PUNCT
gujaf-391	319	4	10(2	10(2	NUM
gujaf-391	319	5	)	)	PUNCT
gujaf-391	319	6	,	,	PUNCT
gujaf-391	319	7	119–133	119–133	NUM
gujaf-391	319	8	.	.	PUNCT
gujaf-391	320	1	https://doi.org/10.1287/orsc.10.2.119	https://doi.org/10.1287/orsc.10.2.119	PROPN
gujaf-391	320	2	companies	company	NOUN
gujaf-391	320	3	and	and	CCONJ
gujaf-391	320	4	allied	ally	VERB
gujaf-391	320	5	matters	matter	NOUN
gujaf-391	320	6	act	act	VERB
gujaf-391	320	7	(	(	PUNCT
gujaf-391	320	8	cama	cama	NOUN
gujaf-391	320	9	)	)	PUNCT
gujaf-391	320	10	,	,	PUNCT
gujaf-391	320	11	cap	cap	NOUN
gujaf-391	320	12	.	.	PUNCT
gujaf-391	321	1	c20	c20	NOUN
gujaf-391	321	2	laws	law	NOUN
gujaf-391	321	3	of	of	ADP
gujaf-391	321	4	the	the	DET
gujaf-391	321	5	federation	federation	PROPN
gujaf-391	321	6	of	of	ADP
gujaf-391	321	7	nigeria	nigeria	PROPN
gujaf-391	321	8	(	(	PUNCT
gujaf-391	321	9	1990	1990	NUM
gujaf-391	321	10	)	)	PUNCT
gujaf-391	321	11	.	.	PUNCT
gujaf-391	322	1	efobi	efobi	PROPN
gujaf-391	322	2	,	,	PUNCT
gujaf-391	322	3	u.	u.	PROPN
gujaf-391	322	4	,	,	PUNCT
gujaf-391	322	5	&	&	CCONJ
gujaf-391	322	6	okougbo	okougbo	ADJ
gujaf-391	322	7	,	,	PUNCT
gujaf-391	322	8	p.	p.	NOUN
gujaf-391	322	9	(	(	PUNCT
gujaf-391	322	10	2015	2015	NUM
gujaf-391	322	11	)	)	PUNCT
gujaf-391	322	12	.	.	PUNCT
gujaf-391	323	1	timeliness	timeliness	NOUN
gujaf-391	323	2	of	of	ADP
gujaf-391	323	3	financial	financial	ADJ
gujaf-391	323	4	reporting	reporting	NOUN
gujaf-391	323	5	in	in	ADP
gujaf-391	323	6	nigeria	nigeria	PROPN
gujaf-391	323	7	.	.	PUNCT
gujaf-391	324	1	retrieved	retrieve	VERB
gujaf-391	324	2	from	from	ADP
gujaf-391	324	3	https://www.researchgate.net/publication/280719297	https://www.researchgate.net/publication/280719297	PROPN
gujaf-391	324	4	organisation	organisation	NOUN
gujaf-391	324	5	for	for	ADP
gujaf-391	324	6	economic	economic	ADJ
gujaf-391	324	7	co	co	NOUN
gujaf-391	324	8	-	-	NOUN
gujaf-391	324	9	operation	operation	NOUN
gujaf-391	324	10	and	and	CCONJ
gujaf-391	324	11	development	development	NOUN
gujaf-391	324	12	(	(	PUNCT
gujaf-391	324	13	oecd	oecd	PROPN
gujaf-391	324	14	)	)	PUNCT
gujaf-391	324	15	.	.	PUNCT
gujaf-391	325	1	(	(	PUNCT
gujaf-391	325	2	2017	2017	NUM
gujaf-391	325	3	)	)	PUNCT
gujaf-391	325	4	.	.	PUNCT
gujaf-391	326	1	enhancing	enhance	VERB
gujaf-391	326	2	the	the	DET
gujaf-391	326	3	contributions	contribution	NOUN
gujaf-391	326	4	of	of	ADP
gujaf-391	326	5	smes	sme	NOUN
gujaf-391	326	6	in	in	ADP
gujaf-391	326	7	a	a	DET
gujaf-391	326	8	global	global	ADJ
gujaf-391	326	9	and	and	CCONJ
gujaf-391	326	10	digitalized	digitalized	ADJ
gujaf-391	326	11	economy	economy	NOUN
gujaf-391	326	12	.	.	PUNCT
gujaf-391	327	1	https://www.oecd.org/cfe/smes/cmin-2017-8-en.pdf	https://www.oecd.org/cfe/smes/cmin-2017-8-en.pdf	PROPN
gujaf-391	327	2	financial	financial	ADJ
gujaf-391	327	3	accounting	accounting	PROPN
gujaf-391	327	4	standards	standards	PROPN
gujaf-391	327	5	board	board	NOUN
gujaf-391	327	6	(	(	PUNCT
gujaf-391	327	7	fasb	fasb	PROPN
gujaf-391	327	8	)	)	PUNCT
gujaf-391	327	9	.	.	PUNCT
gujaf-391	328	1	(	(	PUNCT
gujaf-391	328	2	1980	1980	NUM
gujaf-391	328	3	)	)	PUNCT
gujaf-391	328	4	.	.	PUNCT
gujaf-391	329	1	statement	statement	NOUN
gujaf-391	329	2	of	of	ADP
gujaf-391	329	3	financial	financial	ADJ
gujaf-391	329	4	accounting	accounting	NOUN
gujaf-391	329	5	concepts	concept	NOUN
gujaf-391	329	6	no	no	INTJ
gujaf-391	329	7	.	.	NOUN
gujaf-391	330	1	2	2	NUM
gujaf-391	330	2	:	:	PUNCT
gujaf-391	330	3	qualitative	qualitative	ADJ
gujaf-391	330	4	characteristics	characteristic	NOUN
gujaf-391	330	5	of	of	ADP
gujaf-391	330	6	accounting	accounting	NOUN
gujaf-391	330	7	information	information	NOUN
gujaf-391	330	8	.	.	PUNCT
gujaf-391	331	1	fasb	fasb	PROPN
gujaf-391	331	2	.	.	PUNCT
gujaf-391	332	1	garcia	garcia	PROPN
gujaf-391	332	2	lara	lara	PROPN
gujaf-391	332	3	,	,	PUNCT
gujaf-391	332	4	j.	j.	PROPN
gujaf-391	332	5	m.	m.	PROPN
gujaf-391	332	6	,	,	PUNCT
gujaf-391	332	7	sanchez	sanchez	PROPN
gujaf-391	332	8	,	,	PUNCT
gujaf-391	332	9	p.	p.	PROPN
gujaf-391	332	10	,	,	PUNCT
gujaf-391	332	11	&	&	CCONJ
gujaf-391	332	12	garcia	garcia	PROPN
gujaf-391	332	13	meca	meca	PROPN
gujaf-391	332	14	.	.	PUNCT
gujaf-391	333	1	(	(	PUNCT
gujaf-391	333	2	2018	2018	NUM
gujaf-391	333	3	)	)	PUNCT
gujaf-391	333	4	.	.	PUNCT
gujaf-391	334	1	conditional	conditional	ADJ
gujaf-391	334	2	conservatism	conservatism	NOUN
gujaf-391	334	3	and	and	CCONJ
gujaf-391	334	4	firm	firm	ADJ
gujaf-391	334	5	investment	investment	NOUN
gujaf-391	334	6	efficiency	efficiency	NOUN
gujaf-391	334	7	[	[	X
gujaf-391	334	8	working	work	VERB
gujaf-391	334	9	paper	paper	NOUN
gujaf-391	334	10	]	]	PUNCT
gujaf-391	334	11	.	.	PUNCT
gujaf-391	335	1	universidad	universidad	PROPN
gujaf-391	335	2	carlos	carlos	PROPN
gujaf-391	335	3	iii	iii	PROPN
gujaf-391	335	4	de	de	PROPN
gujaf-391	335	5	madrid	madrid	PROPN
gujaf-391	335	6	.	.	PUNCT
gujaf-391	335	7	gbadeyanka	gbadeyanka	NOUN
gujaf-391	335	8	,	,	PUNCT
gujaf-391	335	9	t.	t.	NOUN
gujaf-391	335	10	a.	a.	NOUN
gujaf-391	335	11	(	(	PUNCT
gujaf-391	335	12	2018	2018	NUM
gujaf-391	335	13	)	)	PUNCT
gujaf-391	335	14	.	.	PUNCT
gujaf-391	336	1	effects	effect	NOUN
gujaf-391	336	2	of	of	ADP
gujaf-391	336	3	regulatory	regulatory	ADJ
gujaf-391	336	4	filing	filing	NOUN
gujaf-391	336	5	timeliness	timeliness	NOUN
gujaf-391	336	6	on	on	ADP
gujaf-391	336	7	investment	investment	NOUN
gujaf-391	336	8	decisions	decision	NOUN
gujaf-391	336	9	in	in	ADP
gujaf-391	336	10	nigeria	nigeria	PROPN
gujaf-391	336	11	.	.	PUNCT
gujaf-391	337	1	research	research	NOUN
gujaf-391	337	2	journal	journal	PROPN
gujaf-391	337	3	of	of	ADP
gujaf-391	337	4	finance	finance	NOUN
gujaf-391	337	5	and	and	CCONJ
gujaf-391	337	6	accounting	accounting	NOUN
gujaf-391	337	7	,	,	PUNCT
gujaf-391	337	8	9(8	9(8	NUM
gujaf-391	337	9	)	)	PUNCT
gujaf-391	337	10	,	,	PUNCT
gujaf-391	337	11	67–75	67–75	X
gujaf-391	337	12	.	.	PUNCT
gujaf-391	338	1	guardian	guardian	PROPN
gujaf-391	338	2	.	.	PUNCT
gujaf-391	339	1	(	(	PUNCT
gujaf-391	339	2	2021	2021	NUM
gujaf-391	339	3	,	,	PUNCT
gujaf-391	339	4	march	march	PROPN
gujaf-391	339	5	7	7	NUM
gujaf-391	339	6	)	)	PUNCT
gujaf-391	339	7	.	.	PUNCT
gujaf-391	340	1	cama	cama	NOUN
gujaf-391	340	2	2020	2020	NUM
gujaf-391	340	3	:	:	PUNCT
gujaf-391	340	4	mandatory	mandatory	ADJ
gujaf-391	340	5	annual	annual	ADJ
gujaf-391	340	6	returns	return	NOUN
gujaf-391	340	7	by	by	ADP
gujaf-391	340	8	nigerian	nigerian	ADJ
gujaf-391	340	9	businesses	business	NOUN
gujaf-391	340	10	.	.	PUNCT
gujaf-391	341	1	the	the	DET
gujaf-391	341	2	guardian	guardian	PROPN
gujaf-391	341	3	.	.	PUNCT
gujaf-391	342	1	https://guardian.ng/business-services/cama-2020-mandatory-annual-returnsby-nigerian-businesses/	https://guardian.ng/business-services/cama-2020-mandatory-annual-returnsby-nigerian-businesses/	DET
gujaf-391	342	2	gusau	gusau	ADJ
gujaf-391	342	3	journal	journal	NOUN
gujaf-391	342	4	of	of	ADP
gujaf-391	342	5	accounting	accounting	NOUN
gujaf-391	342	6	and	and	CCONJ
gujaf-391	342	7	finance	finance	NOUN
gujaf-391	342	8	,	,	PUNCT
gujaf-391	342	9	vol.6	vol.6	PROPN
gujaf-391	342	10	,	,	PUNCT
gujaf-391	342	11	issue	issue	NOUN
gujaf-391	342	12	1	1	NUM
gujaf-391	342	13	,	,	PUNCT
gujaf-391	342	14	april	april	PROPN
gujaf-391	342	15	,	,	PUNCT
gujaf-391	342	16	2025	2025	NUM
gujaf-391	342	17	396	396	NUM
gujaf-391	342	18	habib	habib	PROPN
gujaf-391	342	19	,	,	PUNCT
gujaf-391	342	20	a.	a.	PROPN
gujaf-391	342	21	,	,	PUNCT
gujaf-391	342	22	&	&	CCONJ
gujaf-391	342	23	bhuiyan	bhuiyan	PROPN
gujaf-391	342	24	,	,	PUNCT
gujaf-391	342	25	b.	b.	PROPN
gujaf-391	342	26	a.	a.	PROPN
gujaf-391	342	27	(	(	PUNCT
gujaf-391	342	28	2011	2011	NUM
gujaf-391	342	29	)	)	PUNCT
gujaf-391	342	30	.	.	PUNCT
gujaf-391	343	1	the	the	DET
gujaf-391	343	2	impact	impact	NOUN
gujaf-391	343	3	of	of	ADP
gujaf-391	343	4	financial	financial	ADJ
gujaf-391	343	5	reporting	reporting	NOUN
gujaf-391	343	6	quality	quality	NOUN
gujaf-391	343	7	on	on	ADP
gujaf-391	343	8	investment	investment	NOUN
gujaf-391	343	9	efficiency	efficiency	NOUN
gujaf-391	343	10	of	of	ADP
gujaf-391	343	11	australian	australian	ADJ
gujaf-391	343	12	firms	firm	NOUN
gujaf-391	343	13	.	.	PUNCT
gujaf-391	344	1	journal	journal	PROPN
gujaf-391	344	2	of	of	ADP
gujaf-391	344	3	contemporary	contemporary	PROPN
gujaf-391	344	4	accounting	accounting	PROPN
gujaf-391	344	5	&	&	CCONJ
gujaf-391	344	6	economics	economic	NOUN
gujaf-391	344	7	,	,	PUNCT
gujaf-391	344	8	7(2	7(2	NUM
gujaf-391	344	9	)	)	PUNCT
gujaf-391	344	10	,	,	PUNCT
gujaf-391	345	1	92–105	92–105	NUM
gujaf-391	345	2	.	.	PUNCT
gujaf-391	346	1	https://doi.org/10.1016/j.jcae.2011.08.002	https://doi.org/10.1016/j.jcae.2011.08.002	PROPN
gujaf-391	346	2	hapsari	hapsari	ADJ
gujaf-391	346	3	,	,	PUNCT
gujaf-391	346	4	a.	a.	NOUN
gujaf-391	346	5	n.	n.	NOUN
gujaf-391	346	6	,	,	PUNCT
gujaf-391	346	7	putri	putri	ADJ
gujaf-391	346	8	,	,	PUNCT
gujaf-391	346	9	n.	n.	PROPN
gujaf-391	346	10	k.	k.	PROPN
gujaf-391	346	11	,	,	PUNCT
gujaf-391	346	12	&	&	CCONJ
gujaf-391	346	13	arofah	arofah	PROPN
gujaf-391	346	14	,	,	PUNCT
gujaf-391	346	15	t.	t.	PROPN
gujaf-391	346	16	(	(	PUNCT
gujaf-391	346	17	2016	2016	NUM
gujaf-391	346	18	)	)	PUNCT
gujaf-391	346	19	.	.	PUNCT
gujaf-391	347	1	the	the	DET
gujaf-391	347	2	influence	influence	NOUN
gujaf-391	347	3	of	of	ADP
gujaf-391	347	4	profitability	profitability	NOUN
gujaf-391	347	5	,	,	PUNCT
gujaf-391	347	6	solvency	solvency	NOUN
gujaf-391	347	7	and	and	CCONJ
gujaf-391	347	8	auditor	auditor	NOUN
gujaf-391	347	9	’s	’s	PART
gujaf-391	347	10	opinion	opinion	NOUN
gujaf-391	347	11	to	to	PART
gujaf-391	347	12	audit	audit	NOUN
gujaf-391	347	13	report	report	NOUN
gujaf-391	347	14	lag	lag	NOUN
gujaf-391	347	15	at	at	ADP
gujaf-391	347	16	coal	coal	NOUN
gujaf-391	347	17	mining	mining	NOUN
gujaf-391	347	18	companies	company	NOUN
gujaf-391	347	19	.	.	PUNCT
gujaf-391	348	1	binus	binus	PROPN
gujaf-391	348	2	business	business	PROPN
gujaf-391	348	3	review	review	PROPN
gujaf-391	348	4	,	,	PUNCT
gujaf-391	348	5	7(2	7(2	NUM
gujaf-391	348	6	)	)	PUNCT
gujaf-391	348	7	,	,	PUNCT
gujaf-391	348	8	197–201	197–201	NUM
gujaf-391	348	9	.	.	PUNCT
gujaf-391	349	1	https://doi.org/10.21512/bbr.v7i2.1685	https://doi.org/10.21512/bbr.v7i2.1685	PROPN
gujaf-391	349	2	hartwig	hartwig	PROPN
gujaf-391	349	3	,	,	PUNCT
gujaf-391	349	4	f.	f.	PROPN
gujaf-391	349	5	,	,	PUNCT
gujaf-391	349	6	hansson	hansson	PROPN
gujaf-391	349	7	,	,	PUNCT
gujaf-391	349	8	e.	e.	PROPN
gujaf-391	349	9	,	,	PUNCT
gujaf-391	349	10	nielsen	nielsen	PROPN
gujaf-391	349	11	,	,	PUNCT
gujaf-391	349	12	l.	l.	PROPN
gujaf-391	349	13	,	,	PUNCT
gujaf-391	349	14	&	&	CCONJ
gujaf-391	349	15	sörqvist	sörqvist	NOUN
gujaf-391	349	16	,	,	PUNCT
gujaf-391	349	17	p.	p.	NOUN
gujaf-391	349	18	(	(	PUNCT
gujaf-391	349	19	2023	2023	NUM
gujaf-391	349	20	)	)	PUNCT
gujaf-391	349	21	.	.	PUNCT
gujaf-391	350	1	the	the	DET
gujaf-391	350	2	relation	relation	NOUN
gujaf-391	350	3	between	between	ADP
gujaf-391	350	4	auditing	auditing	NOUN
gujaf-391	350	5	and	and	CCONJ
gujaf-391	350	6	accounting	accounting	NOUN
gujaf-391	350	7	timeliness	timeliness	NOUN
gujaf-391	350	8	in	in	ADP
gujaf-391	350	9	swedish	swedish	ADJ
gujaf-391	350	10	private	private	ADJ
gujaf-391	350	11	firms	firm	NOUN
gujaf-391	350	12	.	.	PUNCT
gujaf-391	351	1	journal	journal	NOUN
gujaf-391	351	2	of	of	ADP
gujaf-391	351	3	financial	financial	ADJ
gujaf-391	351	4	regulation	regulation	NOUN
gujaf-391	351	5	and	and	CCONJ
gujaf-391	351	6	compliance	compliance	NOUN
gujaf-391	351	7	.	.	PUNCT
gujaf-391	352	1	https://doi.org/10.1108/jfrc-03-2022-0040	https://doi.org/10.1108/jfrc-03-2022-0040	PROPN
gujaf-391	352	2	holbrook	holbrook	PROPN
gujaf-391	352	3	,	,	PUNCT
gujaf-391	352	4	d.	d.	PROPN
gujaf-391	352	5	,	,	PUNCT
gujaf-391	352	6	cohen	cohen	PROPN
gujaf-391	352	7	,	,	PUNCT
gujaf-391	352	8	w.	w.	PROPN
gujaf-391	352	9	m.	m.	PROPN
gujaf-391	352	10	,	,	PUNCT
gujaf-391	352	11	hounshell	hounshell	INTJ
gujaf-391	352	12	,	,	PUNCT
gujaf-391	352	13	d.	d.	PROPN
gujaf-391	352	14	a.	a.	PROPN
gujaf-391	352	15	,	,	PUNCT
gujaf-391	352	16	&	&	CCONJ
gujaf-391	352	17	klepper	klepper	PROPN
gujaf-391	352	18	,	,	PUNCT
gujaf-391	352	19	s.	s.	PROPN
gujaf-391	352	20	(	(	PUNCT
gujaf-391	352	21	2000	2000	NUM
gujaf-391	352	22	)	)	PUNCT
gujaf-391	352	23	.	.	PUNCT
gujaf-391	353	1	the	the	DET
gujaf-391	353	2	nature	nature	NOUN
gujaf-391	353	3	,	,	PUNCT
gujaf-391	353	4	sources	source	NOUN
gujaf-391	353	5	,	,	PUNCT
gujaf-391	353	6	and	and	CCONJ
gujaf-391	353	7	consequences	consequence	NOUN
gujaf-391	353	8	of	of	ADP
gujaf-391	353	9	firm	firm	ADJ
gujaf-391	353	10	differences	difference	NOUN
gujaf-391	353	11	in	in	ADP
gujaf-391	353	12	the	the	DET
gujaf-391	353	13	early	early	ADJ
gujaf-391	353	14	history	history	NOUN
gujaf-391	353	15	of	of	ADP
gujaf-391	353	16	the	the	DET
gujaf-391	353	17	semiconductor	semiconductor	NOUN
gujaf-391	353	18	industry	industry	NOUN
gujaf-391	353	19	.	.	PUNCT
gujaf-391	354	1	strategic	strategic	ADJ
gujaf-391	354	2	management	management	NOUN
gujaf-391	354	3	journal	journal	NOUN
gujaf-391	354	4	,	,	PUNCT
gujaf-391	354	5	21(10–11	21(10–11	NUM
gujaf-391	354	6	)	)	PUNCT
gujaf-391	354	7	,	,	PUNCT
gujaf-391	354	8	1017–1041	1017–1041	PROPN
gujaf-391	354	9	.	.	PUNCT
gujaf-391	355	1	holcomb	holcomb	PROPN
gujaf-391	355	2	,	,	PUNCT
gujaf-391	355	3	t.	t.	PROPN
gujaf-391	355	4	r.	r.	PROPN
gujaf-391	355	5	,	,	PUNCT
gujaf-391	355	6	holmes	holmes	PROPN
gujaf-391	355	7	jr	jr	PROPN
gujaf-391	355	8	.	.	PROPN
gujaf-391	355	9	,	,	PUNCT
gujaf-391	355	10	r.	r.	PROPN
gujaf-391	355	11	m.	m.	PROPN
gujaf-391	355	12	,	,	PUNCT
gujaf-391	355	13	&	&	CCONJ
gujaf-391	355	14	connelly	connelly	PROPN
gujaf-391	355	15	,	,	PUNCT
gujaf-391	355	16	b.	b.	PROPN
gujaf-391	355	17	l.	l.	PROPN
gujaf-391	355	18	(	(	PUNCT
gujaf-391	355	19	2009	2009	NUM
gujaf-391	355	20	)	)	PUNCT
gujaf-391	355	21	.	.	PUNCT
gujaf-391	356	1	making	make	VERB
gujaf-391	356	2	the	the	DET
gujaf-391	356	3	most	most	ADJ
gujaf-391	356	4	of	of	ADP
gujaf-391	356	5	what	what	PRON
gujaf-391	356	6	you	you	PRON
gujaf-391	356	7	have	have	AUX
gujaf-391	356	8	:	:	PUNCT
gujaf-391	356	9	managerial	managerial	ADJ
gujaf-391	356	10	ability	ability	NOUN
gujaf-391	356	11	as	as	ADP
gujaf-391	356	12	a	a	DET
gujaf-391	356	13	source	source	NOUN
gujaf-391	356	14	of	of	ADP
gujaf-391	356	15	resource	resource	NOUN
gujaf-391	356	16	value	value	NOUN
gujaf-391	356	17	creation	creation	NOUN
gujaf-391	356	18	.	.	PUNCT
gujaf-391	357	1	strategic	strategic	ADJ
gujaf-391	357	2	management	management	NOUN
gujaf-391	357	3	journal	journal	NOUN
gujaf-391	357	4	,	,	PUNCT
gujaf-391	357	5	30(5	30(5	NUM
gujaf-391	357	6	)	)	PUNCT
gujaf-391	357	7	,	,	PUNCT
gujaf-391	357	8	457–485	457–485	NUM
gujaf-391	357	9	.	.	PUNCT
gujaf-391	358	1	international	international	ADJ
gujaf-391	358	2	accounting	accounting	NOUN
gujaf-391	358	3	standards	standard	NOUN
gujaf-391	358	4	board	board	NOUN
gujaf-391	358	5	(	(	PUNCT
gujaf-391	358	6	iasb	iasb	PROPN
gujaf-391	358	7	)	)	PUNCT
gujaf-391	358	8	.	.	PUNCT
gujaf-391	359	1	(	(	PUNCT
gujaf-391	359	2	2018	2018	NUM
gujaf-391	359	3	)	)	PUNCT
gujaf-391	359	4	.	.	PUNCT
gujaf-391	360	1	conceptual	conceptual	ADJ
gujaf-391	360	2	framework	framework	NOUN
gujaf-391	360	3	for	for	ADP
gujaf-391	360	4	financial	financial	ADJ
gujaf-391	360	5	reporting	reporting	NOUN
gujaf-391	360	6	.	.	PUNCT
gujaf-391	361	1	ifrs	ifrs	PROPN
gujaf-391	361	2	foundation	foundation	PROPN
gujaf-391	361	3	.	.	PUNCT
gujaf-391	362	1	komolafe	komolafe	PROPN
gujaf-391	362	2	,	,	PUNCT
gujaf-391	362	3	s.	s.	PROPN
gujaf-391	362	4	o.	o.	PROPN
gujaf-391	362	5	(	(	PUNCT
gujaf-391	362	6	2016	2016	NUM
gujaf-391	362	7	)	)	PUNCT
gujaf-391	362	8	.	.	PUNCT
gujaf-391	363	1	corporate	corporate	ADJ
gujaf-391	363	2	governance	governance	NOUN
gujaf-391	363	3	and	and	CCONJ
gujaf-391	363	4	timeliness	timeliness	NOUN
gujaf-391	363	5	of	of	ADP
gujaf-391	363	6	financial	financial	ADJ
gujaf-391	363	7	reporting	reporting	NOUN
gujaf-391	363	8	of	of	ADP
gujaf-391	363	9	listed	list	VERB
gujaf-391	363	10	companies	company	NOUN
gujaf-391	363	11	in	in	ADP
gujaf-391	363	12	nigeria	nigeria	PROPN
gujaf-391	363	13	.	.	PUNCT
gujaf-391	364	1	journal	journal	PROPN
gujaf-391	364	2	of	of	ADP
gujaf-391	364	3	finance	finance	NOUN
gujaf-391	364	4	,	,	PUNCT
gujaf-391	364	5	accounting	accounting	NOUN
gujaf-391	364	6	and	and	CCONJ
gujaf-391	364	7	management	management	NOUN
gujaf-391	364	8	,	,	PUNCT
gujaf-391	364	9	7(1	7(1	NUM
gujaf-391	364	10	)	)	PUNCT
gujaf-391	364	11	,	,	PUNCT
gujaf-391	364	12	1–10	1–10	PROPN
gujaf-391	364	13	.	.	PUNCT
gujaf-391	365	1	lee	lee	PROPN
gujaf-391	365	2	,	,	PUNCT
gujaf-391	365	3	k.	k.	PROPN
gujaf-391	365	4	j.	j.	PROPN
gujaf-391	365	5	(	(	PUNCT
gujaf-391	365	6	2015	2015	NUM
gujaf-391	365	7	)	)	PUNCT
gujaf-391	365	8	.	.	PUNCT
gujaf-391	366	1	managerial	managerial	ADJ
gujaf-391	366	2	ability	ability	NOUN
gujaf-391	366	3	and	and	CCONJ
gujaf-391	366	4	internal	internal	ADJ
gujaf-391	366	5	control	control	NOUN
gujaf-391	366	6	over	over	ADP
gujaf-391	366	7	financial	financial	ADJ
gujaf-391	366	8	reporting	reporting	NOUN
gujaf-391	366	9	.	.	PUNCT
gujaf-391	367	1	contemporary	contemporary	ADJ
gujaf-391	367	2	accounting	accounting	PROPN
gujaf-391	367	3	research	research	PROPN
gujaf-391	367	4	,	,	PUNCT
gujaf-391	367	5	32(1	32(1	NUM
gujaf-391	367	6	)	)	PUNCT
gujaf-391	367	7	,	,	PUNCT
gujaf-391	367	8	252–283	252–283	NUM
gujaf-391	367	9	.	.	PUNCT
gujaf-391	368	1	li	li	PROPN
gujaf-391	368	2	,	,	PUNCT
gujaf-391	368	3	w.	w.	PROPN
gujaf-391	368	4	,	,	PUNCT
gujaf-391	368	5	zhang	zhang	PROPN
gujaf-391	368	6	,	,	PUNCT
gujaf-391	368	7	g.	g.	PROPN
gujaf-391	368	8	,	,	PUNCT
gujaf-391	368	9	&	&	CCONJ
gujaf-391	368	10	wang	wang	PROPN
gujaf-391	368	11	,	,	PUNCT
gujaf-391	368	12	t.	t.	PROPN
gujaf-391	368	13	(	(	PUNCT
gujaf-391	368	14	2014	2014	NUM
gujaf-391	368	15	)	)	PUNCT
gujaf-391	368	16	.	.	PUNCT
gujaf-391	369	1	how	how	SCONJ
gujaf-391	369	2	timely	timely	ADV
gujaf-391	369	3	is	be	AUX
gujaf-391	369	4	financial	financial	ADJ
gujaf-391	369	5	reporting	reporting	NOUN
gujaf-391	369	6	in	in	ADP
gujaf-391	369	7	china	china	PROPN
gujaf-391	369	8	?	?	PUNCT
gujaf-391	370	1	an	an	DET
gujaf-391	370	2	empirical	empirical	ADJ
gujaf-391	370	3	study	study	NOUN
gujaf-391	370	4	of	of	ADP
gujaf-391	370	5	2000–2007	2000–2007	NUM
gujaf-391	370	6	annual	annual	ADJ
gujaf-391	370	7	reports	report	NOUN
gujaf-391	370	8	.	.	PUNCT
gujaf-391	371	1	journal	journal	NOUN
gujaf-391	371	2	of	of	ADP
gujaf-391	371	3	international	international	ADJ
gujaf-391	371	4	accounting	accounting	NOUN
gujaf-391	371	5	,	,	PUNCT
gujaf-391	371	6	auditing	auditing	NOUN
gujaf-391	371	7	and	and	CCONJ
gujaf-391	371	8	taxation	taxation	NOUN
gujaf-391	371	9	,	,	PUNCT
gujaf-391	371	10	23(1	23(1	NUM
gujaf-391	371	11	)	)	PUNCT
gujaf-391	371	12	,	,	PUNCT
gujaf-391	371	13	32–44	32–44	NUM
gujaf-391	371	14	.	.	PUNCT
gujaf-391	372	1	https://doi.org/10.1016/j.intaccaudtax.2014.02.002	https://doi.org/10.1016/j.intaccaudtax.2014.02.002	PROPN
gujaf-391	372	2	mcgee	mcgee	PROPN
gujaf-391	372	3	,	,	PUNCT
gujaf-391	372	4	r.	r.	PROPN
gujaf-391	372	5	,	,	PUNCT
gujaf-391	372	6	&	&	CCONJ
gujaf-391	372	7	tarangelo	tarangelo	NOUN
gujaf-391	372	8	,	,	PUNCT
gujaf-391	372	9	p.	p.	NOUN
gujaf-391	372	10	(	(	PUNCT
gujaf-391	372	11	2008	2008	NUM
gujaf-391	372	12	)	)	PUNCT
gujaf-391	372	13	.	.	PUNCT
gujaf-391	373	1	timeliness	timeliness	NOUN
gujaf-391	373	2	of	of	ADP
gujaf-391	373	3	financial	financial	ADJ
gujaf-391	373	4	reporting	reporting	NOUN
gujaf-391	373	5	in	in	ADP
gujaf-391	373	6	the	the	DET
gujaf-391	373	7	russian	russian	ADJ
gujaf-391	373	8	energy	energy	NOUN
gujaf-391	373	9	sector	sector	NOUN
gujaf-391	373	10	.	.	PUNCT
gujaf-391	374	1	andreas	andreas	PROPN
gujaf-391	374	2	school	school	PROPN
gujaf-391	374	3	of	of	ADP
gujaf-391	374	4	business	business	NOUN
gujaf-391	374	5	working	working	PROPN
gujaf-391	374	6	paper	paper	NOUN
gujaf-391	374	7	series	series	NOUN
gujaf-391	374	8	.	.	PUNCT
gujaf-391	375	1	barry	barry	PROPN
gujaf-391	375	2	university	university	PROPN
gujaf-391	375	3	,	,	PUNCT
gujaf-391	375	4	miami	miami	PROPN
gujaf-391	375	5	shores	shores	PROPN
gujaf-391	375	6	,	,	PUNCT
gujaf-391	375	7	usa	usa	PROPN
gujaf-391	375	8	.	.	PROPN
gujaf-391	375	9	modugu	modugu	NOUN
gujaf-391	375	10	,	,	PUNCT
gujaf-391	375	11	p.	p.	PROPN
gujaf-391	375	12	k.	k.	PROPN
gujaf-391	375	13	,	,	PUNCT
gujaf-391	375	14	eragbhe	eragbhe	NOUN
gujaf-391	375	15	,	,	PUNCT
gujaf-391	375	16	e.	e.	PROPN
gujaf-391	375	17	,	,	PUNCT
gujaf-391	375	18	&	&	CCONJ
gujaf-391	375	19	ikhatua	ikhatua	PROPN
gujaf-391	375	20	,	,	PUNCT
gujaf-391	375	21	o.	o.	PROPN
gujaf-391	375	22	j.	j.	PROPN
gujaf-391	375	23	(	(	PUNCT
gujaf-391	375	24	2012	2012	NUM
gujaf-391	375	25	)	)	PUNCT
gujaf-391	375	26	.	.	PUNCT
gujaf-391	376	1	determinants	determinant	NOUN
gujaf-391	376	2	of	of	ADP
gujaf-391	376	3	audit	audit	NOUN
gujaf-391	376	4	delay	delay	NOUN
gujaf-391	376	5	in	in	ADP
gujaf-391	376	6	nigerian	nigerian	ADJ
gujaf-391	376	7	companies	company	NOUN
gujaf-391	376	8	:	:	PUNCT
gujaf-391	376	9	empirical	empirical	ADJ
gujaf-391	376	10	evidence	evidence	NOUN
gujaf-391	376	11	.	.	PUNCT
gujaf-391	377	1	research	research	NOUN
gujaf-391	377	2	journal	journal	PROPN
gujaf-391	377	3	of	of	ADP
gujaf-391	377	4	finance	finance	NOUN
gujaf-391	377	5	and	and	CCONJ
gujaf-391	377	6	accounting	accounting	NOUN
gujaf-391	377	7	,	,	PUNCT
gujaf-391	377	8	3(6	3(6	NUM
gujaf-391	377	9	)	)	PUNCT
gujaf-391	377	10	,	,	PUNCT
gujaf-391	377	11	46	46	NUM
gujaf-391	377	12	–	–	SYM
gujaf-391	377	13	54	54	NUM
gujaf-391	377	14	.	.	PUNCT
gujaf-391	378	1	mohamed	mohamed	PROPN
gujaf-391	378	2	,	,	PUNCT
gujaf-391	378	3	h.	h.	PROPN
gujaf-391	378	4	,	,	PUNCT
gujaf-391	378	5	alrub	alrub	PROPN
gujaf-391	378	6	,	,	PUNCT
gujaf-391	378	7	r.	r.	PROPN
gujaf-391	378	8	,	,	PUNCT
gujaf-391	378	9	&	&	CCONJ
gujaf-391	378	10	ntim	ntim	PROPN
gujaf-391	378	11	,	,	PUNCT
gujaf-391	378	12	c.	c.	PROPN
gujaf-391	378	13	g.	g.	PROPN
gujaf-391	378	14	(	(	PUNCT
gujaf-391	378	15	2013	2013	NUM
gujaf-391	378	16	)	)	PUNCT
gujaf-391	378	17	.	.	PUNCT
gujaf-391	379	1	corporate	corporate	ADJ
gujaf-391	379	2	governance	governance	NOUN
gujaf-391	379	3	and	and	CCONJ
gujaf-391	379	4	the	the	DET
gujaf-391	379	5	timeliness	timeliness	NOUN
gujaf-391	379	6	of	of	ADP
gujaf-391	379	7	financial	financial	ADJ
gujaf-391	379	8	reporting	reporting	NOUN
gujaf-391	379	9	:	:	PUNCT
gujaf-391	379	10	evidence	evidence	NOUN
gujaf-391	379	11	from	from	ADP
gujaf-391	379	12	the	the	DET
gujaf-391	379	13	gcc	gcc	NOUN
gujaf-391	379	14	.	.	PUNCT
gujaf-391	380	1	journal	journal	PROPN
gujaf-391	380	2	of	of	ADP
gujaf-391	380	3	applied	apply	VERB
gujaf-391	380	4	accounting	accounting	NOUN
gujaf-391	380	5	research	research	NOUN
gujaf-391	380	6	,	,	PUNCT
gujaf-391	380	7	14(2	14(2	NUM
gujaf-391	380	8	)	)	PUNCT
gujaf-391	380	9	,	,	PUNCT
gujaf-391	381	1	122–140	122–140	NUM
gujaf-391	381	2	.	.	PUNCT
gujaf-391	381	3	mohamad	mohamad	PROPN
gujaf-391	381	4	-	-	PUNCT
gujaf-391	381	5	nor	nor	CCONJ
gujaf-391	381	6	,	,	PUNCT
gujaf-391	381	7	m.	m.	NOUN
gujaf-391	381	8	n.	n.	NOUN
gujaf-391	381	9	,	,	PUNCT
gujaf-391	381	10	shafie	shafie	PROPN
gujaf-391	381	11	,	,	PUNCT
gujaf-391	381	12	r.	r.	PROPN
gujaf-391	381	13	,	,	PUNCT
gujaf-391	381	14	hashim	hashim	PROPN
gujaf-391	381	15	,	,	PUNCT
gujaf-391	381	16	w.	w.	PROPN
gujaf-391	381	17	,	,	PUNCT
gujaf-391	381	18	&	&	CCONJ
gujaf-391	381	19	rasman	rasman	PROPN
gujaf-391	381	20	,	,	PUNCT
gujaf-391	381	21	n.	n.	PROPN
gujaf-391	381	22	(	(	PUNCT
gujaf-391	381	23	2010	2010	NUM
gujaf-391	381	24	)	)	PUNCT
gujaf-391	381	25	.	.	PUNCT
gujaf-391	382	1	corporate	corporate	ADJ
gujaf-391	382	2	governance	governance	NOUN
gujaf-391	382	3	and	and	CCONJ
gujaf-391	382	4	audit	audit	NOUN
gujaf-391	382	5	report	report	NOUN
gujaf-391	382	6	lag	lag	VERB
gujaf-391	382	7	in	in	ADP
gujaf-391	382	8	malaysia	malaysia	PROPN
gujaf-391	382	9	.	.	PUNCT
gujaf-391	383	1	asian	asian	PROPN
gujaf-391	383	2	academy	academy	PROPN
gujaf-391	383	3	of	of	ADP
gujaf-391	383	4	management	management	PROPN
gujaf-391	383	5	journal	journal	PROPN
gujaf-391	383	6	of	of	ADP
gujaf-391	383	7	accounting	accounting	NOUN
gujaf-391	383	8	and	and	CCONJ
gujaf-391	383	9	finance	finance	NOUN
gujaf-391	383	10	,	,	PUNCT
gujaf-391	383	11	6(2	6(2	NUM
gujaf-391	383	12	)	)	PUNCT
gujaf-391	383	13	,	,	PUNCT
gujaf-391	383	14	57–84	57–84	PROPN
gujaf-391	383	15	.	.	PUNCT
gujaf-391	384	1	mohammad	mohammad	PROPN
gujaf-391	384	2	ghazali	ghazali	PROPN
gujaf-391	384	3	,	,	PUNCT
gujaf-391	384	4	n.	n.	PROPN
gujaf-391	384	5	a.	a.	PROPN
gujaf-391	384	6	(	(	PUNCT
gujaf-391	384	7	2010	2010	NUM
gujaf-391	384	8	)	)	PUNCT
gujaf-391	384	9	.	.	PUNCT
gujaf-391	385	1	ownership	ownership	NOUN
gujaf-391	385	2	structure	structure	NOUN
gujaf-391	385	3	,	,	PUNCT
gujaf-391	385	4	corporate	corporate	ADJ
gujaf-391	385	5	governance	governance	NOUN
gujaf-391	385	6	and	and	CCONJ
gujaf-391	385	7	corporate	corporate	ADJ
gujaf-391	385	8	performance	performance	NOUN
gujaf-391	385	9	in	in	ADP
gujaf-391	385	10	malaysia	malaysia	PROPN
gujaf-391	385	11	.	.	PUNCT
gujaf-391	386	1	international	international	ADJ
gujaf-391	386	2	journal	journal	PROPN
gujaf-391	386	3	of	of	ADP
gujaf-391	386	4	commerce	commerce	PROPN
gujaf-391	386	5	and	and	CCONJ
gujaf-391	386	6	management	management	NOUN
gujaf-391	386	7	,	,	PUNCT
gujaf-391	386	8	20(2	20(2	NUM
gujaf-391	386	9	)	)	PUNCT
gujaf-391	386	10	,	,	PUNCT
gujaf-391	386	11	109–119	109–119	NUM
gujaf-391	386	12	.	.	PUNCT
gujaf-391	387	1	gusau	gusau	PROPN
gujaf-391	387	2	journal	journal	PROPN
gujaf-391	387	3	of	of	ADP
gujaf-391	387	4	accounting	accounting	NOUN
gujaf-391	387	5	and	and	CCONJ
gujaf-391	387	6	finance	finance	NOUN
gujaf-391	387	7	,	,	PUNCT
gujaf-391	387	8	vol.6	vol.6	PROPN
gujaf-391	387	9	,	,	PUNCT
gujaf-391	387	10	issue	issue	NOUN
gujaf-391	387	11	1	1	NUM
gujaf-391	387	12	,	,	PUNCT
gujaf-391	387	13	april	april	PROPN
gujaf-391	387	14	,	,	PUNCT
gujaf-391	387	15	2025	2025	NUM
gujaf-391	387	16	397	397	NUM
gujaf-391	387	17	ocak	ocak	NOUN
gujaf-391	387	18	,	,	PUNCT
gujaf-391	387	19	m.	m.	NOUN
gujaf-391	387	20	,	,	PUNCT
gujaf-391	387	21	&	&	CCONJ
gujaf-391	387	22	ozden	ozden	PROPN
gujaf-391	387	23	,	,	PUNCT
gujaf-391	387	24	e.	e.	PROPN
gujaf-391	387	25	a.	a.	PROPN
gujaf-391	387	26	(	(	PUNCT
gujaf-391	387	27	2018	2018	NUM
gujaf-391	387	28	)	)	PUNCT
gujaf-391	387	29	.	.	PUNCT
gujaf-391	388	1	signing	sign	VERB
gujaf-391	388	2	auditor	auditor	NOUN
gujaf-391	388	3	-	-	PUNCT
gujaf-391	388	4	specific	specific	ADJ
gujaf-391	388	5	characteristics	characteristic	NOUN
gujaf-391	388	6	and	and	CCONJ
gujaf-391	388	7	audit	audit	NOUN
gujaf-391	388	8	report	report	NOUN
gujaf-391	388	9	lag	lag	VERB
gujaf-391	388	10	:	:	PUNCT
gujaf-391	388	11	a	a	DET
gujaf-391	388	12	research	research	NOUN
gujaf-391	388	13	from	from	ADP
gujaf-391	388	14	turkey	turkey	PROPN
gujaf-391	388	15	.	.	PUNCT
gujaf-391	389	1	the	the	DET
gujaf-391	389	2	journal	journal	NOUN
gujaf-391	389	3	of	of	ADP
gujaf-391	389	4	applied	apply	VERB
gujaf-391	389	5	business	business	NOUN
gujaf-391	389	6	research	research	NOUN
gujaf-391	389	7	,	,	PUNCT
gujaf-391	389	8	34(2	34(2	NUM
gujaf-391	389	9	)	)	PUNCT
gujaf-391	389	10	,	,	PUNCT
gujaf-391	389	11	277–294	277–294	NUM
gujaf-391	389	12	.	.	PUNCT
gujaf-391	390	1	https://doi.org/10.19030/jabr.v34i2.10129	https://doi.org/10.19030/jabr.v34i2.10129	PROPN
gujaf-391	390	2	odjaremu	odjaremu	NOUN
gujaf-391	390	3	,	,	PUNCT
gujaf-391	390	4	g.	g.	PROPN
gujaf-391	390	5	o.	o.	PROPN
gujaf-391	390	6	,	,	PUNCT
gujaf-391	390	7	&	&	CCONJ
gujaf-391	390	8	jeroh	jeroh	PROPN
gujaf-391	390	9	,	,	PUNCT
gujaf-391	390	10	e.	e.	PROPN
gujaf-391	390	11	(	(	PUNCT
gujaf-391	390	12	2019	2019	NUM
gujaf-391	390	13	)	)	PUNCT
gujaf-391	390	14	.	.	PUNCT
gujaf-391	391	1	audit	audit	NOUN
gujaf-391	391	2	committee	committee	NOUN
gujaf-391	391	3	attributes	attribute	VERB
gujaf-391	391	4	and	and	CCONJ
gujaf-391	391	5	the	the	DET
gujaf-391	391	6	reporting	reporting	NOUN
gujaf-391	391	7	timeliness	timeliness	NOUN
gujaf-391	391	8	of	of	ADP
gujaf-391	391	9	listed	list	VERB
gujaf-391	391	10	nigerian	nigerian	ADJ
gujaf-391	391	11	firms	firm	NOUN
gujaf-391	391	12	.	.	PUNCT
gujaf-391	392	1	trends	trend	NOUN
gujaf-391	392	2	economics	economic	NOUN
gujaf-391	392	3	and	and	CCONJ
gujaf-391	392	4	management	management	NOUN
gujaf-391	392	5	,	,	PUNCT
gujaf-391	392	6	13(34	13(34	NUM
gujaf-391	392	7	)	)	PUNCT
gujaf-391	392	8	,	,	PUNCT
gujaf-391	392	9	69–82	69–82	NUM
gujaf-391	392	10	.	.	PUNCT
gujaf-391	392	11	https://doi.org/10.13164/trends.2019.34.69	https://doi.org/10.13164/trends.2019.34.69	X
gujaf-391	392	12	owusu	owusu	PROPN
gujaf-391	392	13	-	-	PUNCT
gujaf-391	392	14	ansah	ansah	PROPN
gujaf-391	392	15	,	,	PUNCT
gujaf-391	392	16	s.	s.	PROPN
gujaf-391	392	17	(	(	PUNCT
gujaf-391	392	18	2000	2000	NUM
gujaf-391	392	19	)	)	PUNCT
gujaf-391	392	20	.	.	PUNCT
gujaf-391	393	1	timeliness	timeliness	NOUN
gujaf-391	393	2	of	of	ADP
gujaf-391	393	3	corporate	corporate	ADJ
gujaf-391	393	4	financial	financial	ADJ
gujaf-391	393	5	reporting	reporting	NOUN
gujaf-391	393	6	in	in	ADP
gujaf-391	393	7	emerging	emerge	VERB
gujaf-391	393	8	capital	capital	NOUN
gujaf-391	393	9	markets	market	NOUN
gujaf-391	393	10	:	:	PUNCT
gujaf-391	393	11	empirical	empirical	ADJ
gujaf-391	393	12	evidence	evidence	NOUN
gujaf-391	393	13	from	from	ADP
gujaf-391	393	14	the	the	DET
gujaf-391	393	15	zimbabwe	zimbabwe	PROPN
gujaf-391	393	16	stock	stock	PROPN
gujaf-391	393	17	exchange	exchange	PROPN
gujaf-391	393	18	.	.	PUNCT
gujaf-391	394	1	accounting	accounting	NOUN
gujaf-391	394	2	and	and	CCONJ
gujaf-391	394	3	business	business	NOUN
gujaf-391	394	4	research	research	NOUN
gujaf-391	394	5	,	,	PUNCT
gujaf-391	394	6	30(3	30(3	NUM
gujaf-391	394	7	)	)	PUNCT
gujaf-391	394	8	,	,	PUNCT
gujaf-391	394	9	241–254	241–254	NUM
gujaf-391	394	10	.	.	PUNCT
gujaf-391	395	1	https://doi.org/10.1080/00014788.2000.9728920	https://doi.org/10.1080/00014788.2000.9728920	PROPN
gujaf-391	395	2	pratama	pratama	PROPN
gujaf-391	395	3	,	,	PUNCT
gujaf-391	395	4	r.	r.	PROPN
gujaf-391	395	5	(	(	PUNCT
gujaf-391	395	6	2018	2018	NUM
gujaf-391	395	7	)	)	PUNCT
gujaf-391	395	8	.	.	PUNCT
gujaf-391	396	1	the	the	DET
gujaf-391	396	2	analysis	analysis	NOUN
gujaf-391	396	3	of	of	ADP
gujaf-391	396	4	company	company	NOUN
gujaf-391	396	5	size	size	NOUN
gujaf-391	396	6	,	,	PUNCT
gujaf-391	396	7	complexity	complexity	NOUN
gujaf-391	396	8	of	of	ADP
gujaf-391	396	9	operation	operation	NOUN
gujaf-391	396	10	,	,	PUNCT
gujaf-391	396	11	profitability	profitability	NOUN
gujaf-391	396	12	,	,	PUNCT
gujaf-391	396	13	solvency	solvency	NOUN
gujaf-391	396	14	and	and	CCONJ
gujaf-391	396	15	audit	audit	NOUN
gujaf-391	396	16	firm	firm	ADJ
gujaf-391	396	17	size	size	NOUN
gujaf-391	396	18	toward	toward	ADP
gujaf-391	396	19	timeliness	timeliness	NOUN
gujaf-391	396	20	of	of	ADP
gujaf-391	396	21	financial	financial	ADJ
gujaf-391	396	22	statement	statement	NOUN
gujaf-391	396	23	reporting	report	VERB
gujaf-391	396	24	for	for	ADP
gujaf-391	396	25	company	company	NOUN
gujaf-391	396	26	listed	list	VERB
gujaf-391	396	27	in	in	ADP
gujaf-391	396	28	the	the	DET
gujaf-391	396	29	lq45	lq45	PROPN
gujaf-391	396	30	index	index	NOUN
gujaf-391	396	31	in	in	ADP
gujaf-391	396	32	indonesia	indonesia	PROPN
gujaf-391	396	33	stock	stock	PROPN
gujaf-391	396	34	.	.	PUNCT
gujaf-391	397	1	journal	journal	PROPN
gujaf-391	397	2	of	of	ADP
gujaf-391	397	3	applied	apply	VERB
gujaf-391	397	4	accounting	accounting	NOUN
gujaf-391	397	5	and	and	CCONJ
gujaf-391	397	6	finance	finance	NOUN
gujaf-391	397	7	,	,	PUNCT
gujaf-391	397	8	2(1	2(1	NUM
gujaf-391	397	9	)	)	PUNCT
gujaf-391	397	10	,	,	PUNCT
gujaf-391	397	11	18–35	18–35	NUM
gujaf-391	397	12	.	.	PUNCT
gujaf-391	398	1	raja	raja	PROPN
gujaf-391	398	2	,	,	PUNCT
gujaf-391	398	3	a.	a.	PROPN
gujaf-391	398	4	r.	r.	PROPN
gujaf-391	398	5	a.	a.	PROPN
gujaf-391	398	6	,	,	PUNCT
gujaf-391	398	7	&	&	CCONJ
gujaf-391	398	8	kamarudin	kamarudin	PROPN
gujaf-391	398	9	,	,	PUNCT
gujaf-391	398	10	k.	k.	PROPN
gujaf-391	398	11	a.	a.	PROPN
gujaf-391	398	12	(	(	PUNCT
gujaf-391	398	13	2003	2003	NUM
gujaf-391	398	14	)	)	PUNCT
gujaf-391	398	15	.	.	PUNCT
gujaf-391	399	1	audit	audit	NOUN
gujaf-391	399	2	delay	delay	NOUN
gujaf-391	399	3	and	and	CCONJ
gujaf-391	399	4	the	the	DET
gujaf-391	399	5	timeliness	timeliness	NOUN
gujaf-391	399	6	of	of	ADP
gujaf-391	399	7	corporate	corporate	ADJ
gujaf-391	399	8	reporting	reporting	NOUN
gujaf-391	399	9	:	:	PUNCT
gujaf-391	399	10	malaysian	malaysian	ADJ
gujaf-391	399	11	evidence	evidence	NOUN
gujaf-391	399	12	[	[	X
gujaf-391	399	13	unpublished	unpublished	ADJ
gujaf-391	399	14	working	working	NOUN
gujaf-391	399	15	paper	paper	NOUN
gujaf-391	399	16	]	]	PUNCT
gujaf-391	399	17	.	.	PUNCT
gujaf-391	400	1	mara	mara	PROPN
gujaf-391	400	2	university	university	PROPN
gujaf-391	400	3	of	of	ADP
gujaf-391	400	4	technology	technology	PROPN
gujaf-391	400	5	,	,	PUNCT
gujaf-391	400	6	shah	shah	PROPN
gujaf-391	400	7	alam	alam	PROPN
gujaf-391	400	8	.	.	PUNCT
gujaf-391	400	9	ram	ram	PROPN
gujaf-391	400	10	,	,	PUNCT
gujaf-391	400	11	b.	b.	PROPN
gujaf-391	400	12	r.	r.	PROPN
gujaf-391	400	13	,	,	PUNCT
gujaf-391	400	14	&	&	CCONJ
gujaf-391	400	15	hassan	hassan	PROPN
gujaf-391	400	16	,	,	PUNCT
gujaf-391	400	17	a.	a.	PROPN
gujaf-391	400	18	n.	n.	NOUN
gujaf-391	400	19	(	(	PUNCT
gujaf-391	400	20	2017	2017	NUM
gujaf-391	400	21	)	)	PUNCT
gujaf-391	400	22	.	.	PUNCT
gujaf-391	401	1	audit	audit	NOUN
gujaf-391	401	2	quality	quality	NOUN
gujaf-391	401	3	and	and	CCONJ
gujaf-391	401	4	audit	audit	NOUN
gujaf-391	401	5	report	report	NOUN
gujaf-391	401	6	lag	lag	VERB
gujaf-391	401	7	in	in	ADP
gujaf-391	401	8	malaysia	malaysia	PROPN
gujaf-391	401	9	.	.	PUNCT
gujaf-391	402	1	imperial	imperial	ADJ
gujaf-391	402	2	journal	journal	PROPN
gujaf-391	402	3	of	of	ADP
gujaf-391	402	4	interdisciplinary	interdisciplinary	ADJ
gujaf-391	402	5	research	research	NOUN
gujaf-391	402	6	,	,	PUNCT
gujaf-391	402	7	3(10	3(10	NUM
gujaf-391	402	8	)	)	PUNCT
gujaf-391	402	9	,	,	PUNCT
gujaf-391	402	10	624–630	624–630	NUM
gujaf-391	402	11	.	.	PUNCT
gujaf-391	403	1	salako	salako	PROPN
gujaf-391	403	2	,	,	PUNCT
gujaf-391	403	3	a.	a.	NOUN
gujaf-391	403	4	(	(	PUNCT
gujaf-391	403	5	2018	2018	NUM
gujaf-391	403	6	)	)	PUNCT
gujaf-391	403	7	.	.	PUNCT
gujaf-391	404	1	prospects	prospect	NOUN
gujaf-391	404	2	of	of	ADP
gujaf-391	404	3	islamic	islamic	ADJ
gujaf-391	404	4	banking	banking	NOUN
gujaf-391	404	5	in	in	ADP
gujaf-391	404	6	nigeria	nigeria	PROPN
gujaf-391	404	7	:	:	PUNCT
gujaf-391	404	8	an	an	DET
gujaf-391	404	9	overview	overview	NOUN
gujaf-391	404	10	of	of	ADP
gujaf-391	404	11	islamic	islamic	ADJ
gujaf-391	404	12	financial	financial	ADJ
gujaf-391	404	13	theories	theory	NOUN
gujaf-391	404	14	of	of	ADP
gujaf-391	404	15	al	al	PROPN
gujaf-391	404	16	-	-	PUNCT
gujaf-391	404	17	hayat	hayat	PROPN
gujaf-391	404	18	relief	relief	PROPN
gujaf-391	404	19	foundation	foundation	NOUN
gujaf-391	404	20	to	to	PART
gujaf-391	404	21	grassroots	grassroots	ADJ
gujaf-391	404	22	economic	economic	ADJ
gujaf-391	404	23	development	development	NOUN
gujaf-391	404	24	.	.	PUNCT
gujaf-391	405	1	iosr	iosr	ADJ
gujaf-391	405	2	journal	journal	PROPN
gujaf-391	405	3	of	of	ADP
gujaf-391	405	4	humanities	humanity	NOUN
gujaf-391	405	5	and	and	CCONJ
gujaf-391	405	6	social	social	ADJ
gujaf-391	405	7	science	science	NOUN
gujaf-391	405	8	,	,	PUNCT
gujaf-391	405	9	13(3	13(3	NUM
gujaf-391	405	10	)	)	PUNCT
gujaf-391	405	11	,	,	PUNCT
gujaf-391	405	12	39–47	39–47	NUM
gujaf-391	405	13	.	.	PUNCT
gujaf-391	406	1	https://doi.org/10.9790/08371333947	https://doi.org/10.9790/08371333947	PROPN
gujaf-391	406	2	sani	sani	PROPN
gujaf-391	406	3	,	,	PUNCT
gujaf-391	406	4	s.	s.	PROPN
gujaf-391	406	5	,	,	PUNCT
gujaf-391	406	6	mamman	mamman	NOUN
gujaf-391	406	7	,	,	PUNCT
gujaf-391	406	8	s.	s.	PROPN
gujaf-391	406	9	,	,	PUNCT
gujaf-391	406	10	aliyu	aliyu	PROPN
gujaf-391	406	11	,	,	PUNCT
gujaf-391	406	12	n.	n.	PROPN
gujaf-391	406	13	s.	s.	PROPN
gujaf-391	406	14	,	,	PUNCT
gujaf-391	406	15	&	&	CCONJ
gujaf-391	406	16	abdullah	abdullah	PROPN
gujaf-391	406	17	,	,	PUNCT
gujaf-391	406	18	n.	n.	NOUN
gujaf-391	406	19	(	(	PUNCT
gujaf-391	406	20	2021	2021	NUM
gujaf-391	406	21	)	)	PUNCT
gujaf-391	406	22	.	.	PUNCT
gujaf-391	407	1	impact	impact	NOUN
gujaf-391	407	2	of	of	ADP
gujaf-391	407	3	corporate	corporate	ADJ
gujaf-391	407	4	attributes	attribute	NOUN
gujaf-391	407	5	on	on	ADP
gujaf-391	407	6	the	the	DET
gujaf-391	407	7	timeliness	timeliness	NOUN
gujaf-391	407	8	of	of	ADP
gujaf-391	407	9	financial	financial	ADJ
gujaf-391	407	10	reporting	reporting	NOUN
gujaf-391	407	11	of	of	ADP
gujaf-391	407	12	listed	list	VERB
gujaf-391	407	13	financial	financial	ADJ
gujaf-391	407	14	institutions	institution	NOUN
gujaf-391	407	15	in	in	ADP
gujaf-391	407	16	nigeria	nigeria	PROPN
gujaf-391	407	17	.	.	PUNCT
gujaf-391	408	1	journal	journal	PROPN
gujaf-391	408	2	of	of	ADP
gujaf-391	408	3	applied	apply	VERB
gujaf-391	408	4	financial	financial	ADJ
gujaf-391	408	5	econometrics	econometric	NOUN
gujaf-391	408	6	,	,	PUNCT
gujaf-391	408	7	2(1	2(1	NUM
gujaf-391	408	8	)	)	PUNCT
gujaf-391	408	9	,	,	PUNCT
gujaf-391	408	10	29–39	29–39	NUM
gujaf-391	408	11	.	.	PUNCT
gujaf-391	409	1	schilling	schilling	NOUN
gujaf-391	409	2	,	,	PUNCT
gujaf-391	409	3	m.	m.	NOUN
gujaf-391	409	4	a.	a.	NOUN
gujaf-391	409	5	(	(	PUNCT
gujaf-391	409	6	2000	2000	NUM
gujaf-391	409	7	)	)	PUNCT
gujaf-391	409	8	.	.	PUNCT
gujaf-391	410	1	decades	decade	NOUN
gujaf-391	410	2	ahead	ahead	ADV
gujaf-391	410	3	of	of	ADP
gujaf-391	410	4	her	her	PRON
gujaf-391	410	5	time	time	NOUN
gujaf-391	410	6	:	:	PUNCT
gujaf-391	410	7	advancing	advance	VERB
gujaf-391	410	8	stakeholder	stakeholder	NOUN
gujaf-391	410	9	theory	theory	NOUN
gujaf-391	410	10	through	through	ADP
gujaf-391	410	11	the	the	DET
gujaf-391	410	12	ideas	idea	NOUN
gujaf-391	410	13	of	of	ADP
gujaf-391	410	14	mary	mary	PROPN
gujaf-391	410	15	parker	parker	PROPN
gujaf-391	410	16	follett	follett	PROPN
gujaf-391	410	17	.	.	PUNCT
gujaf-391	411	1	journal	journal	PROPN
gujaf-391	411	2	of	of	ADP
gujaf-391	411	3	management	management	NOUN
gujaf-391	411	4	history	history	NOUN
gujaf-391	411	5	,	,	PUNCT
gujaf-391	411	6	6(5	6(5	NUM
gujaf-391	411	7	)	)	PUNCT
gujaf-391	411	8	,	,	PUNCT
gujaf-391	411	9	224–242	224–242	NUM
gujaf-391	411	10	.	.	PUNCT
gujaf-391	412	1	https://doi.org/10.1108/13552520010348361	https://doi.org/10.1108/13552520010348361	VERB
gujaf-391	412	2	schwartz	schwartz	PROPN
gujaf-391	412	3	,	,	PUNCT
gujaf-391	412	4	k.	k.	PROPN
gujaf-391	412	5	,	,	PUNCT
gujaf-391	412	6	&	&	CCONJ
gujaf-391	412	7	soo	soo	PROPN
gujaf-391	412	8	,	,	PUNCT
gujaf-391	412	9	b.	b.	PROPN
gujaf-391	412	10	(	(	PUNCT
gujaf-391	412	11	1996	1996	NUM
gujaf-391	412	12	)	)	PUNCT
gujaf-391	412	13	.	.	PUNCT
gujaf-391	413	1	evidence	evidence	NOUN
gujaf-391	413	2	of	of	ADP
gujaf-391	413	3	regulatory	regulatory	ADJ
gujaf-391	413	4	noncompliance	noncompliance	NOUN
gujaf-391	413	5	with	with	ADP
gujaf-391	413	6	sec	sec	PROPN
gujaf-391	413	7	disclosure	disclosure	NOUN
gujaf-391	413	8	rules	rule	NOUN
gujaf-391	413	9	on	on	ADP
gujaf-391	413	10	auditor	auditor	NOUN
gujaf-391	413	11	changes	change	NOUN
gujaf-391	413	12	.	.	PUNCT
gujaf-391	414	1	the	the	DET
gujaf-391	414	2	accounting	accounting	NOUN
gujaf-391	414	3	review	review	NOUN
gujaf-391	414	4	,	,	PUNCT
gujaf-391	414	5	71(2	71(2	NUM
gujaf-391	414	6	)	)	PUNCT
gujaf-391	414	7	,	,	PUNCT
gujaf-391	414	8	555–572	555–572	NUM
gujaf-391	414	9	.	.	PUNCT
gujaf-391	415	1	securities	security	NOUN
gujaf-391	415	2	and	and	CCONJ
gujaf-391	415	3	exchange	exchange	PROPN
gujaf-391	415	4	commission	commission	PROPN
gujaf-391	415	5	(	(	PUNCT
gujaf-391	415	6	sec	sec	PROPN
gujaf-391	415	7	)	)	PUNCT
gujaf-391	415	8	.	.	PUNCT
gujaf-391	416	1	(	(	PUNCT
gujaf-391	416	2	2013	2013	NUM
gujaf-391	416	3	,	,	PUNCT
gujaf-391	416	4	2014	2014	NUM
gujaf-391	416	5	,	,	PUNCT
gujaf-391	416	6	2015	2015	NUM
gujaf-391	416	7	,	,	PUNCT
gujaf-391	416	8	2017	2017	NUM
gujaf-391	416	9	,	,	PUNCT
gujaf-391	416	10	2018	2018	NUM
gujaf-391	416	11	)	)	PUNCT
gujaf-391	416	12	.	.	PUNCT
gujaf-391	417	1	annual	annual	ADJ
gujaf-391	417	2	reports	report	NOUN
gujaf-391	417	3	and	and	CCONJ
gujaf-391	417	4	regulatory	regulatory	ADJ
gujaf-391	417	5	publications	publication	NOUN
gujaf-391	417	6	.	.	PUNCT
gujaf-391	418	1	retrieved	retrieve	VERB
gujaf-391	418	2	from	from	ADP
gujaf-391	418	3	https://www.sec.gov.ng	https://www.sec.gov.ng	PROPN
gujaf-391	418	4	shukeri	shukeri	NOUN
gujaf-391	418	5	,	,	PUNCT
gujaf-391	418	6	n.	n.	PROPN
gujaf-391	418	7	s.	s.	PROPN
gujaf-391	418	8	,	,	PUNCT
gujaf-391	418	9	&	&	CCONJ
gujaf-391	418	10	islam	islam	PROPN
gujaf-391	418	11	,	,	PUNCT
gujaf-391	418	12	m.	m.	NOUN
gujaf-391	418	13	a.	a.	PROPN
gujaf-391	418	14	(	(	PUNCT
gujaf-391	418	15	2012	2012	NUM
gujaf-391	418	16	)	)	PUNCT
gujaf-391	418	17	.	.	PUNCT
gujaf-391	419	1	the	the	DET
gujaf-391	419	2	determinants	determinant	NOUN
gujaf-391	419	3	of	of	ADP
gujaf-391	419	4	audit	audit	NOUN
gujaf-391	419	5	timeliness	timeliness	NOUN
gujaf-391	419	6	:	:	PUNCT
gujaf-391	419	7	evidence	evidence	NOUN
gujaf-391	419	8	from	from	ADP
gujaf-391	419	9	malaysia	malaysia	PROPN
gujaf-391	419	10	.	.	PUNCT
gujaf-391	420	1	journal	journal	PROPN
gujaf-391	420	2	of	of	ADP
gujaf-391	420	3	applied	apply	VERB
gujaf-391	420	4	sciences	science	NOUN
gujaf-391	420	5	research	research	NOUN
gujaf-391	420	6	,	,	PUNCT
gujaf-391	420	7	8(7	8(7	NUM
gujaf-391	420	8	)	)	PUNCT
gujaf-391	420	9	,	,	PUNCT
gujaf-391	420	10	3314–3322	3314–3322	NUM
gujaf-391	420	11	.	.	PUNCT
gujaf-391	421	1	singer	singer	NOUN
gujaf-391	421	2	,	,	PUNCT
gujaf-391	421	3	z.	z.	PROPN
gujaf-391	421	4	,	,	PUNCT
gujaf-391	421	5	&	&	CCONJ
gujaf-391	421	6	zhang	zhang	PROPN
gujaf-391	421	7	,	,	PUNCT
gujaf-391	421	8	j.	j.	PROPN
gujaf-391	421	9	(	(	PUNCT
gujaf-391	421	10	2018	2018	NUM
gujaf-391	421	11	)	)	PUNCT
gujaf-391	421	12	.	.	PUNCT
gujaf-391	422	1	auditor	auditor	NOUN
gujaf-391	422	2	tenure	tenure	NOUN
gujaf-391	422	3	and	and	CCONJ
gujaf-391	422	4	the	the	DET
gujaf-391	422	5	timeliness	timeliness	NOUN
gujaf-391	422	6	of	of	ADP
gujaf-391	422	7	misstatement	misstatement	ADJ
gujaf-391	422	8	discovery	discovery	NOUN
gujaf-391	422	9	.	.	PUNCT
gujaf-391	423	1	accounting	accounting	NOUN
gujaf-391	423	2	review	review	PROPN
gujaf-391	423	3	,	,	PUNCT
gujaf-391	423	4	93(2	93(2	NOUN
gujaf-391	423	5	)	)	PUNCT
gujaf-391	423	6	,	,	PUNCT
gujaf-391	423	7	315–338	315–338	NUM
gujaf-391	423	8	.	.	PUNCT
gujaf-391	424	1	https://doi.org/10.2308/accr-51871	https://doi.org/10.2308/accr-51871	PROPN
gujaf-391	424	2	sun	sun	PROPN
gujaf-391	424	3	,	,	PUNCT
gujaf-391	424	4	j.	j.	PROPN
gujaf-391	424	5	,	,	PUNCT
gujaf-391	424	6	liu	liu	PROPN
gujaf-391	424	7	,	,	PUNCT
gujaf-391	424	8	g.	g.	PROPN
gujaf-391	424	9	,	,	PUNCT
gujaf-391	424	10	&	&	CCONJ
gujaf-391	424	11	lan	lan	PROPN
gujaf-391	424	12	,	,	PUNCT
gujaf-391	424	13	g.	g.	PROPN
gujaf-391	424	14	(	(	PUNCT
gujaf-391	424	15	2011	2011	NUM
gujaf-391	424	16	)	)	PUNCT
gujaf-391	424	17	.	.	PUNCT
gujaf-391	425	1	does	do	AUX
gujaf-391	425	2	female	female	ADJ
gujaf-391	425	3	directorship	directorship	NOUN
gujaf-391	425	4	on	on	ADP
gujaf-391	425	5	independent	independent	ADJ
gujaf-391	425	6	audit	audit	NOUN
gujaf-391	425	7	committees	committee	NOUN
gujaf-391	425	8	constrain	constrain	VERB
gujaf-391	425	9	earnings	earning	NOUN
gujaf-391	425	10	management	management	NOUN
gujaf-391	425	11	?	?	PUNCT
gujaf-391	426	1	journal	journal	NOUN
gujaf-391	426	2	of	of	ADP
gujaf-391	426	3	business	business	NOUN
gujaf-391	426	4	ethics	ethic	NOUN
gujaf-391	426	5	,	,	PUNCT
gujaf-391	426	6	99(3	99(3	NUM
gujaf-391	426	7	)	)	PUNCT
gujaf-391	426	8	,	,	PUNCT
gujaf-391	426	9	369–382	369–382	NUM
gujaf-391	426	10	.	.	PUNCT
gujaf-391	426	11	https://doi.org/10.1007/s10551-010-0657-0	https://doi.org/10.1007/s10551-010-0657-0	NUM
gujaf-391	427	1	gusau	gusau	PROPN
gujaf-391	427	2	journal	journal	PROPN
gujaf-391	427	3	of	of	ADP
gujaf-391	427	4	accounting	accounting	NOUN
gujaf-391	427	5	and	and	CCONJ
gujaf-391	427	6	finance	finance	NOUN
gujaf-391	427	7	,	,	PUNCT
gujaf-391	427	8	vol.6	vol.6	PROPN
gujaf-391	427	9	,	,	PUNCT
gujaf-391	427	10	issue	issue	NOUN
gujaf-391	427	11	1	1	NUM
gujaf-391	427	12	,	,	PUNCT
gujaf-391	427	13	april	april	PROPN
gujaf-391	427	14	,	,	PUNCT
gujaf-391	427	15	2025	2025	NUM
gujaf-391	427	16	398	398	NUM
gujaf-391	427	17	syofyan	syofyan	NOUN
gujaf-391	427	18	,	,	PUNCT
gujaf-391	427	19	e.	e.	PROPN
gujaf-391	427	20	,	,	PUNCT
gujaf-391	427	21	septiari	septiari	PROPN
gujaf-391	427	22	,	,	PUNCT
gujaf-391	427	23	d.	d.	PROPN
gujaf-391	427	24	,	,	PUNCT
gujaf-391	427	25	dwita	dwita	PROPN
gujaf-391	427	26	,	,	PUNCT
gujaf-391	427	27	s.	s.	PROPN
gujaf-391	427	28	,	,	PUNCT
gujaf-391	427	29	&	&	CCONJ
gujaf-391	427	30	rahmi	rahmi	PROPN
gujaf-391	427	31	,	,	PUNCT
gujaf-391	427	32	m.	m.	NOUN
gujaf-391	427	33	(	(	PUNCT
gujaf-391	427	34	2021	2021	NUM
gujaf-391	427	35	)	)	PUNCT
gujaf-391	427	36	.	.	PUNCT
gujaf-391	428	1	the	the	DET
gujaf-391	428	2	characteristics	characteristic	NOUN
gujaf-391	428	3	of	of	ADP
gujaf-391	428	4	the	the	DET
gujaf-391	428	5	audit	audit	NOUN
gujaf-391	428	6	committee	committee	NOUN
gujaf-391	428	7	affect	affect	VERB
gujaf-391	428	8	the	the	DET
gujaf-391	428	9	timeliness	timeliness	NOUN
gujaf-391	428	10	of	of	ADP
gujaf-391	428	11	the	the	DET
gujaf-391	428	12	audit	audit	NOUN
gujaf-391	428	13	report	report	NOUN
gujaf-391	428	14	in	in	ADP
gujaf-391	428	15	indonesia	indonesia	PROPN
gujaf-391	428	16	.	.	PUNCT
gujaf-391	429	1	cogent	cogent	ADJ
gujaf-391	429	2	business	business	NOUN
gujaf-391	429	3	and	and	CCONJ
gujaf-391	429	4	management	management	NOUN
gujaf-391	429	5	,	,	PUNCT
gujaf-391	429	6	8(1	8(1	NOUN
gujaf-391	429	7	)	)	PUNCT
gujaf-391	429	8	,	,	PUNCT
gujaf-391	429	9	article	article	NOUN
gujaf-391	429	10	1935183	1935183	NUM
gujaf-391	429	11	.	.	PUNCT
gujaf-391	430	1	https://doi.org/10.1080/23311975.2021.1935183	https://doi.org/10.1080/23311975.2021.1935183	PUNCT
gujaf-391	430	2	terkende	terkende	NOUN
gujaf-391	430	3	,	,	PUNCT
gujaf-391	430	4	a.	a.	PROPN
gujaf-391	430	5	j.	j.	PROPN
gujaf-391	430	6	,	,	PUNCT
gujaf-391	430	7	&	&	CCONJ
gujaf-391	430	8	karim	karim	PROPN
gujaf-391	430	9	,	,	PUNCT
gujaf-391	430	10	d.	d.	PROPN
gujaf-391	430	11	i.	i.	PROPN
gujaf-391	430	12	(	(	PUNCT
gujaf-391	430	13	2022	2022	NUM
gujaf-391	430	14	)	)	PUNCT
gujaf-391	430	15	.	.	PUNCT
gujaf-391	431	1	firm	firm	ADJ
gujaf-391	431	2	attributes	attribute	NOUN
gujaf-391	431	3	and	and	CCONJ
gujaf-391	431	4	regulatory	regulatory	ADJ
gujaf-391	431	5	filing	filing	NOUN
gujaf-391	431	6	timeliness	timeliness	NOUN
gujaf-391	431	7	of	of	ADP
gujaf-391	431	8	listed	list	VERB
gujaf-391	431	9	consumer	consumer	NOUN
gujaf-391	431	10	goods	good	NOUN
gujaf-391	431	11	firms	firm	NOUN
gujaf-391	431	12	in	in	ADP
gujaf-391	431	13	nigeria	nigeria	PROPN
gujaf-391	431	14	.	.	PUNCT
gujaf-391	432	1	gusau	gusau	PROPN
gujaf-391	432	2	journal	journal	PROPN
gujaf-391	432	3	of	of	ADP
gujaf-391	432	4	accounting	accounting	NOUN
gujaf-391	432	5	and	and	CCONJ
gujaf-391	432	6	finance	finance	NOUN
gujaf-391	432	7	,	,	PUNCT
gujaf-391	432	8	3(3	3(3	NUM
gujaf-391	432	9	)	)	PUNCT
gujaf-391	432	10	,	,	PUNCT
gujaf-391	432	11	34	34	NUM
gujaf-391	432	12	–	–	SYM
gujaf-391	432	13	34	34	NUM
gujaf-391	432	14	.	.	PUNCT
gujaf-391	432	15	tina	tina	PROPN
gujaf-391	432	16	,	,	PUNCT
gujaf-391	432	17	v.	v.	PROPN
gujaf-391	432	18	,	,	PUNCT
gujaf-391	432	19	&	&	CCONJ
gujaf-391	432	20	marko	marko	PROPN
gujaf-391	432	21	,	,	PUNCT
gujaf-391	432	22	c.	c.	PROPN
gujaf-391	432	23	(	(	PUNCT
gujaf-391	432	24	2014	2014	NUM
gujaf-391	432	25	)	)	PUNCT
gujaf-391	432	26	.	.	PUNCT
gujaf-391	433	1	finding	find	VERB
gujaf-391	433	2	the	the	DET
gujaf-391	433	3	determinant	determinant	NOUN
gujaf-391	433	4	of	of	ADP
gujaf-391	433	5	audit	audit	NOUN
gujaf-391	433	6	delay	delay	NOUN
gujaf-391	433	7	using	use	VERB
gujaf-391	433	8	pooled	pool	VERB
gujaf-391	433	9	ols	ol	NOUN
gujaf-391	433	10	regression	regression	NOUN
gujaf-391	433	11	analysis	analysis	NOUN
gujaf-391	433	12	.	.	PUNCT
gujaf-391	434	1	croatian	croatian	ADJ
gujaf-391	434	2	operational	operational	ADJ
gujaf-391	434	3	research	research	PROPN
gujaf-391	434	4	review	review	PROPN
gujaf-391	434	5	,	,	PUNCT
gujaf-391	434	6	5	5	NUM
gujaf-391	434	7	,	,	PUNCT
gujaf-391	434	8	81–91	81–91	NUM
gujaf-391	434	9	.	.	PUNCT
gujaf-391	435	1	https://doi.org/10.17535/crorr.2014.0007	https://doi.org/10.17535/crorr.2014.0007	PROPN
gujaf-391	435	2	vanguard	vanguard	PROPN
gujaf-391	435	3	.	.	PUNCT
gujaf-391	436	1	(	(	PUNCT
gujaf-391	436	2	2017	2017	NUM
gujaf-391	436	3	,	,	PUNCT
gujaf-391	436	4	september	september	PROPN
gujaf-391	436	5	25	25	NUM
gujaf-391	436	6	)	)	PUNCT
gujaf-391	436	7	.	.	PUNCT
gujaf-391	437	1	15	15	NUM
gujaf-391	437	2	companies	company	NOUN
gujaf-391	437	3	flout	flout	VERB
gujaf-391	437	4	nse	nse	NOUN
gujaf-391	437	5	’s	’s	PART
gujaf-391	437	6	financial	financial	ADJ
gujaf-391	437	7	reporting	reporting	NOUN
gujaf-391	437	8	requirements	requirement	NOUN
gujaf-391	437	9	.	.	PUNCT
gujaf-391	438	1	vanguard	vanguard	NOUN
gujaf-391	438	2	newspaper	newspaper	PROPN
gujaf-391	438	3	.	.	PUNCT
gujaf-391	439	1	http://www.vanguardngr.com/2007/06/15-companies-flout-nsesfinancial-reporting-requirements/amp/	http://www.vanguardngr.com/2007/06/15-companies-flout-nsesfinancial-reporting-requirements/amp/	NOUN
gujaf-391	439	2	yuliastuty	yuliastuty	NOUN
gujaf-391	439	3	,	,	PUNCT
gujaf-391	439	4	r.	r.	PROPN
gujaf-391	439	5	,	,	PUNCT
gujaf-391	439	6	asmara	asmara	PROPN
gujaf-391	439	7	,	,	PUNCT
gujaf-391	439	8	a.	a.	PROPN
gujaf-391	439	9	,	,	PUNCT
gujaf-391	439	10	&	&	CCONJ
gujaf-391	439	11	situanti	situanti	PROPN
gujaf-391	439	12	,	,	PUNCT
gujaf-391	439	13	r.	r.	PROPN
gujaf-391	439	14	(	(	PUNCT
gujaf-391	439	15	2018	2018	NUM
gujaf-391	439	16	)	)	PUNCT
gujaf-391	439	17	.	.	PUNCT
gujaf-391	440	1	the	the	DET
gujaf-391	440	2	effect	effect	NOUN
gujaf-391	440	3	of	of	ADP
gujaf-391	440	4	audit	audit	NOUN
gujaf-391	440	5	tenure	tenure	NOUN
gujaf-391	440	6	and	and	CCONJ
gujaf-391	440	7	firm	firm	ADJ
gujaf-391	440	8	size	size	NOUN
gujaf-391	440	9	on	on	ADP
gujaf-391	440	10	financial	financial	ADJ
gujaf-391	440	11	reporting	reporting	NOUN
gujaf-391	440	12	delays	delay	NOUN
gujaf-391	440	13	.	.	PUNCT
gujaf-391	441	1	international	international	ADJ
gujaf-391	441	2	journal	journal	PROPN
gujaf-391	441	3	of	of	ADP
gujaf-391	441	4	economics	economic	NOUN
gujaf-391	441	5	and	and	CCONJ
gujaf-391	441	6	business	business	NOUN
gujaf-391	441	7	administration	administration	NOUN
gujaf-391	441	8	,	,	PUNCT
gujaf-391	441	9	6(3	6(3	NUM
gujaf-391	441	10	)	)	PUNCT
gujaf-391	441	11	,	,	PUNCT
gujaf-391	441	12	1–12	1–12	NOUN
gujaf-391	441	13	.	.	PUNCT