id	sid	tid	token	lemma	pos
gujaf-426	1	1	microsoft	microsoft	PROPN
gujaf-426	1	2	word	word	NOUN
gujaf-426	1	3	upload	upload	VERB
gujaf-426	1	4	to	to	ADP
gujaf-426	1	5	me	i	PRON
gujaf-426	1	6	hassan	hassan	ADJ
gujaf-426	1	7	gujaf	gujaf	NOUN
gujaf-426	1	8	vol	vol	NOUN
gujaf-426	1	9	6	6	NUM
gujaf-426	1	10	issue	issue	NOUN
gujaf-426	1	11	2	2	NUM
gujaf-426	1	12	april	april	PROPN
gujaf-426	1	13	mr	mr	PROPN
gujaf-426	1	14	hassan	hassan	PROPN
gujaf-426	1	15	2222[1	2222[1	NUM
gujaf-426	1	16	]	]	X
gujaf-426	1	17	gusau	gusau	ADJ
gujaf-426	1	18	journal	journal	NOUN
gujaf-426	1	19	of	of	ADP
gujaf-426	1	20	accounting	accounting	NOUN
gujaf-426	1	21	and	and	CCONJ
gujaf-426	1	22	finance	finance	NOUN
gujaf-426	1	23	,	,	PUNCT
gujaf-426	1	24	vol.6	vol.6	PROPN
gujaf-426	1	25	,	,	PUNCT
gujaf-426	1	26	issue	issue	NOUN
gujaf-426	1	27	2	2	NUM
gujaf-426	1	28	,	,	PUNCT
gujaf-426	1	29	april	april	PROPN
gujaf-426	1	30	,	,	PUNCT
gujaf-426	1	31	2025	2025	NUM
gujaf-426	1	32	227	227	NUM
gujaf-426	1	33	effect	effect	NOUN
gujaf-426	1	34	of	of	ADP
gujaf-426	1	35	audit	audit	NOUN
gujaf-426	1	36	compliance	compliance	NOUN
gujaf-426	1	37	parameters	parameter	NOUN
gujaf-426	1	38	on	on	ADP
gujaf-426	1	39	regulatory	regulatory	ADJ
gujaf-426	1	40	filing	filing	NOUN
gujaf-426	1	41	timeliness	timeliness	NOUN
gujaf-426	1	42	of	of	ADP
gujaf-426	1	43	some	some	DET
gujaf-426	1	44	selected	select	VERB
gujaf-426	1	45	listed	list	VERB
gujaf-426	1	46	companies	company	NOUN
gujaf-426	1	47	in	in	ADP
gujaf-426	1	48	nigeria	nigeria	PROPN
gujaf-426	1	49	maarufah	maarufah	PROPN
gujaf-426	1	50	abdulmalik	abdulmalik	PROPN
gujaf-426	1	51	mohammed	mohammed	PROPN
gujaf-426	1	52	,	,	PUNCT
gujaf-426	1	53	ph.d	ph.d	PROPN
gujaf-426	1	54	department	department	PROPN
gujaf-426	1	55	of	of	ADP
gujaf-426	1	56	accounting	accounting	PROPN
gujaf-426	1	57	,	,	PUNCT
gujaf-426	1	58	abu	abu	PROPN
gujaf-426	1	59	business	business	PROPN
gujaf-426	1	60	school	school	PROPN
gujaf-426	1	61	,	,	PUNCT
gujaf-426	1	62	ahmadu	ahmadu	PROPN
gujaf-426	1	63	bello	bello	PROPN
gujaf-426	1	64	university	university	NOUN
gujaf-426	1	65	,	,	PUNCT
gujaf-426	1	66	zaria	zaria	PROPN
gujaf-426	1	67	maarufaharuna@gmail.com	maarufaharuna@gmail.com	PROPN
gujaf-426	1	68	/	/	SYM
gujaf-426	1	69	+2348087101074	+2348087101074	PROPN
gujaf-426	1	70	samira	samira	PROPN
gujaf-426	1	71	mohammedadimoha	mohammedadimoha	PROPN
gujaf-426	1	72	,	,	PUNCT
gujaf-426	1	73	ph.d	ph.d	PROPN
gujaf-426	1	74	department	department	PROPN
gujaf-426	1	75	of	of	ADP
gujaf-426	1	76	business	business	PROPN
gujaf-426	1	77	administration	administration	PROPN
gujaf-426	1	78	,	,	PUNCT
gujaf-426	1	79	faculty	faculty	NOUN
gujaf-426	1	80	of	of	ADP
gujaf-426	1	81	management	management	PROPN
gujaf-426	1	82	sciences	sciences	PROPN
gujaf-426	1	83	nile	nile	PROPN
gujaf-426	1	84	university	university	PROPN
gujaf-426	1	85	of	of	ADP
gujaf-426	1	86	nigeria	nigeria	PROPN
gujaf-426	1	87	samiraksz111@gmail.com	samiraksz111@gmail.com	X
gujaf-426	1	88	/+2348036567457	/+2348036567457	PUNCT
gujaf-426	2	1	musa	musa	PROPN
gujaf-426	2	2	a.f	a.f	PROPN
gujaf-426	2	3	.	.	PROPN
gujaf-426	2	4	ph.d	ph.d	PROPN
gujaf-426	2	5	department	department	PROPN
gujaf-426	2	6	of	of	ADP
gujaf-426	2	7	accounting	accounting	PROPN
gujaf-426	2	8	babcock	babcock	PROPN
gujaf-426	2	9	university	university	PROPN
gujaf-426	2	10	abubakarmusafaragai@gmail.com	abubakarmusafaragai@gmail.com	PROPN
gujaf-426	3	1	abdulkarim	abdulkarim	PROPN
gujaf-426	3	2	,	,	PUNCT
gujaf-426	3	3	musa	musa	PROPN
gujaf-426	3	4	mohammed	mohammed	PROPN
gujaf-426	3	5	,	,	PUNCT
gujaf-426	3	6	ph.d	ph.d	PROPN
gujaf-426	3	7	department	department	PROPN
gujaf-426	3	8	of	of	ADP
gujaf-426	3	9	local	local	ADJ
gujaf-426	3	10	government	government	NOUN
gujaf-426	3	11	and	and	CCONJ
gujaf-426	3	12	development	development	NOUN
gujaf-426	3	13	studies	study	NOUN
gujaf-426	3	14	,	,	PUNCT
gujaf-426	3	15	faculty	faculty	NOUN
gujaf-426	3	16	of	of	ADP
gujaf-426	3	17	administration	administration	NOUN
gujaf-426	3	18	,	,	PUNCT
gujaf-426	3	19	ahmadu	ahmadu	PROPN
gujaf-426	3	20	bello	bello	PROPN
gujaf-426	3	21	university	university	PROPN
gujaf-426	3	22	,	,	PUNCT
gujaf-426	3	23	zaria	zaria	PROPN
gujaf-426	3	24	mmbdulkarim@abu.edu.ng	mmbdulkarim@abu.edu.ng	PROPN
gujaf-426	3	25	mmusaq@gmail.com/	mmusaq@gmail.com/	PROPN
gujaf-426	3	26	+23407062021860	+23407062021860	PROPN
gujaf-426	3	27	https://doi.org/10.57233/gujaf.v6i2.15	https://doi.org/10.57233/gujaf.v6i2.15	NOUN
gujaf-426	3	28	abstract	abstract	NOUN
gujaf-426	3	29	the	the	DET
gujaf-426	3	30	study	study	NOUN
gujaf-426	3	31	examines	examine	VERB
gujaf-426	3	32	the	the	DET
gujaf-426	3	33	effect	effect	NOUN
gujaf-426	3	34	of	of	ADP
gujaf-426	3	35	audit	audit	NOUN
gujaf-426	3	36	compliance	compliance	NOUN
gujaf-426	3	37	parameters	parameter	NOUN
gujaf-426	3	38	on	on	ADP
gujaf-426	3	39	the	the	DET
gujaf-426	3	40	regulatory	regulatory	ADJ
gujaf-426	3	41	filing	filing	NOUN
gujaf-426	3	42	timeliness	timeliness	NOUN
gujaf-426	3	43	of	of	ADP
gujaf-426	3	44	some	some	DET
gujaf-426	3	45	selected	select	VERB
gujaf-426	3	46	listed	list	VERB
gujaf-426	3	47	companies	company	NOUN
gujaf-426	3	48	in	in	ADP
gujaf-426	3	49	nigeria	nigeria	PROPN
gujaf-426	3	50	.	.	PUNCT
gujaf-426	4	1	regulatory	regulatory	ADJ
gujaf-426	4	2	filing	filing	NOUN
gujaf-426	4	3	timeliness	timeliness	NOUN
gujaf-426	4	4	is	be	AUX
gujaf-426	4	5	measured	measure	VERB
gujaf-426	4	6	by	by	ADP
gujaf-426	4	7	the	the	DET
gujaf-426	4	8	number	number	NOUN
gujaf-426	4	9	of	of	ADP
gujaf-426	4	10	days	day	NOUN
gujaf-426	4	11	between	between	ADP
gujaf-426	4	12	the	the	DET
gujaf-426	4	13	financial	financial	ADJ
gujaf-426	4	14	year	year	NOUN
gujaf-426	4	15	-	-	PUNCT
gujaf-426	4	16	end	end	NOUN
gujaf-426	4	17	and	and	CCONJ
gujaf-426	4	18	the	the	DET
gujaf-426	4	19	date	date	NOUN
gujaf-426	4	20	the	the	DET
gujaf-426	4	21	auditor	auditor	NOUN
gujaf-426	4	22	signs	sign	VERB
gujaf-426	4	23	the	the	DET
gujaf-426	4	24	financial	financial	ADJ
gujaf-426	4	25	statements	statement	NOUN
gujaf-426	4	26	,	,	PUNCT
gujaf-426	4	27	while	while	SCONJ
gujaf-426	4	28	audit	audit	NOUN
gujaf-426	4	29	compliance	compliance	NOUN
gujaf-426	4	30	parameters	parameter	NOUN
gujaf-426	4	31	are	be	AUX
gujaf-426	4	32	represented	represent	VERB
gujaf-426	4	33	by	by	ADP
gujaf-426	4	34	audit	audit	NOUN
gujaf-426	4	35	firm	firm	ADJ
gujaf-426	4	36	size	size	NOUN
gujaf-426	4	37	,	,	PUNCT
gujaf-426	4	38	audit	audit	NOUN
gujaf-426	4	39	tenure	tenure	NOUN
gujaf-426	4	40	,	,	PUNCT
gujaf-426	4	41	and	and	CCONJ
gujaf-426	4	42	audit	audit	NOUN
gujaf-426	4	43	committee	committee	NOUN
gujaf-426	4	44	size	size	NOUN
gujaf-426	4	45	.	.	PUNCT
gujaf-426	5	1	using	use	VERB
gujaf-426	5	2	a	a	DET
gujaf-426	5	3	panel	panel	NOUN
gujaf-426	5	4	dataset	dataset	VERB
gujaf-426	5	5	of	of	ADP
gujaf-426	5	6	42	42	NUM
gujaf-426	5	7	firms	firm	NOUN
gujaf-426	5	8	over	over	ADP
gujaf-426	5	9	ten	ten	NUM
gujaf-426	5	10	years	year	NOUN
gujaf-426	5	11	(	(	PUNCT
gujaf-426	5	12	20122021	20122021	NUM
gujaf-426	5	13	)	)	PUNCT
gujaf-426	5	14	,	,	PUNCT
gujaf-426	5	15	comprising	comprise	VERB
gujaf-426	5	16	420	420	NUM
gujaf-426	5	17	firm	firm	ADJ
gujaf-426	5	18	-	-	PUNCT
gujaf-426	5	19	year	year	NOUN
gujaf-426	5	20	observations	observation	NOUN
gujaf-426	5	21	,	,	PUNCT
gujaf-426	5	22	the	the	DET
gujaf-426	5	23	study	study	NOUN
gujaf-426	5	24	employs	employ	VERB
gujaf-426	5	25	a	a	DET
gujaf-426	5	26	descriptive	descriptive	ADJ
gujaf-426	5	27	and	and	CCONJ
gujaf-426	5	28	correlational	correlational	ADJ
gujaf-426	5	29	research	research	NOUN
gujaf-426	5	30	design	design	NOUN
gujaf-426	5	31	.	.	PUNCT
gujaf-426	6	1	secondary	secondary	ADJ
gujaf-426	6	2	data	datum	NOUN
gujaf-426	6	3	were	be	AUX
gujaf-426	6	4	collected	collect	VERB
gujaf-426	6	5	using	use	VERB
gujaf-426	6	6	a	a	DET
gujaf-426	6	7	convenience	convenience	NOUN
gujaf-426	6	8	sampling	sample	VERB
gujaf-426	6	9	approach	approach	NOUN
gujaf-426	6	10	and	and	CCONJ
gujaf-426	6	11	analyzed	analyze	VERB
gujaf-426	6	12	using	use	VERB
gujaf-426	6	13	feasible	feasible	ADJ
gujaf-426	6	14	generalized	generalized	ADJ
gujaf-426	6	15	least	least	ADJ
gujaf-426	6	16	squares	square	NOUN
gujaf-426	6	17	(	(	PUNCT
gujaf-426	6	18	fgls	fgls	NOUN
gujaf-426	6	19	)	)	PUNCT
gujaf-426	6	20	regression	regression	NOUN
gujaf-426	6	21	.	.	PUNCT
gujaf-426	7	1	the	the	DET
gujaf-426	7	2	hypotheses	hypothesis	NOUN
gujaf-426	7	3	tested	test	VERB
gujaf-426	7	4	explore	explore	VERB
gujaf-426	7	5	the	the	DET
gujaf-426	7	6	relationship	relationship	NOUN
gujaf-426	7	7	between	between	ADP
gujaf-426	7	8	each	each	DET
gujaf-426	7	9	audit	audit	NOUN
gujaf-426	7	10	compliance	compliance	NOUN
gujaf-426	7	11	parameter	parameter	NOUN
gujaf-426	7	12	and	and	CCONJ
gujaf-426	7	13	regulatory	regulatory	ADJ
gujaf-426	7	14	filing	filing	NOUN
gujaf-426	7	15	timeliness	timeliness	NOUN
gujaf-426	7	16	.	.	PUNCT
gujaf-426	8	1	the	the	DET
gujaf-426	8	2	findings	finding	NOUN
gujaf-426	8	3	show	show	VERB
gujaf-426	8	4	that	that	SCONJ
gujaf-426	8	5	audit	audit	NOUN
gujaf-426	8	6	firm	firm	ADJ
gujaf-426	8	7	size	size	NOUN
gujaf-426	8	8	,	,	PUNCT
gujaf-426	8	9	audit	audit	NOUN
gujaf-426	8	10	tenure	tenure	NOUN
gujaf-426	8	11	,	,	PUNCT
gujaf-426	8	12	and	and	CCONJ
gujaf-426	8	13	audit	audit	NOUN
gujaf-426	8	14	committee	committee	NOUN
gujaf-426	8	15	size	size	NOUN
gujaf-426	8	16	all	all	PRON
gujaf-426	8	17	have	have	VERB
gujaf-426	8	18	a	a	DET
gujaf-426	8	19	positive	positive	ADJ
gujaf-426	8	20	and	and	CCONJ
gujaf-426	8	21	statistically	statistically	ADV
gujaf-426	8	22	significant	significant	ADJ
gujaf-426	8	23	effect	effect	NOUN
gujaf-426	8	24	on	on	ADP
gujaf-426	8	25	the	the	DET
gujaf-426	8	26	regulatory	regulatory	ADJ
gujaf-426	8	27	filing	filing	NOUN
gujaf-426	8	28	timeliness	timeliness	NOUN
gujaf-426	8	29	of	of	ADP
gujaf-426	8	30	listed	list	VERB
gujaf-426	8	31	firms	firm	NOUN
gujaf-426	8	32	in	in	ADP
gujaf-426	8	33	nigeria	nigeria	PROPN
gujaf-426	8	34	.	.	PUNCT
gujaf-426	9	1	the	the	DET
gujaf-426	9	2	results	result	NOUN
gujaf-426	9	3	of	of	ADP
gujaf-426	9	4	the	the	DET
gujaf-426	9	5	study	study	NOUN
gujaf-426	9	6	suggested	suggest	VERB
gujaf-426	9	7	that	that	SCONJ
gujaf-426	9	8	larger	large	ADJ
gujaf-426	9	9	audit	audit	NOUN
gujaf-426	9	10	firms	firm	NOUN
gujaf-426	9	11	,	,	PUNCT
gujaf-426	9	12	longer	long	ADJ
gujaf-426	9	13	audit	audit	VERB
gujaf-426	9	14	tenures	tenure	NOUN
gujaf-426	9	15	,	,	PUNCT
gujaf-426	9	16	and	and	CCONJ
gujaf-426	9	17	effective	effective	ADJ
gujaf-426	9	18	audit	audit	NOUN
gujaf-426	9	19	committees	committee	NOUN
gujaf-426	9	20	contribute	contribute	VERB
gujaf-426	9	21	to	to	ADP
gujaf-426	9	22	timely	timely	ADJ
gujaf-426	9	23	financial	financial	ADJ
gujaf-426	9	24	disclosures	disclosure	NOUN
gujaf-426	9	25	.	.	PUNCT
gujaf-426	10	1	the	the	DET
gujaf-426	10	2	study	study	NOUN
gujaf-426	10	3	recommends	recommend	VERB
gujaf-426	10	4	that	that	SCONJ
gujaf-426	10	5	firms	firm	NOUN
gujaf-426	10	6	engage	engage	VERB
gujaf-426	10	7	reputable	reputable	ADJ
gujaf-426	10	8	auditors	auditor	NOUN
gujaf-426	10	9	,	,	PUNCT
gujaf-426	10	10	maintain	maintain	VERB
gujaf-426	10	11	stable	stable	ADJ
gujaf-426	10	12	auditor	auditor	NOUN
gujaf-426	10	13	relationships	relationship	NOUN
gujaf-426	10	14	,	,	PUNCT
gujaf-426	10	15	and	and	CCONJ
gujaf-426	10	16	strengthen	strengthen	VERB
gujaf-426	10	17	auditcommittee	auditcommittee	NOUN
gujaf-426	10	18	composition	composition	NOUN
gujaf-426	10	19	to	to	PART
gujaf-426	10	20	enhance	enhance	VERB
gujaf-426	10	21	timeliness	timeliness	NOUN
gujaf-426	10	22	in	in	ADP
gujaf-426	10	23	gusau	gusau	ADJ
gujaf-426	10	24	journal	journal	NOUN
gujaf-426	10	25	of	of	ADP
gujaf-426	10	26	accounting	accounting	NOUN
gujaf-426	10	27	and	and	CCONJ
gujaf-426	10	28	finance	finance	NOUN
gujaf-426	10	29	,	,	PUNCT
gujaf-426	10	30	vol.6	vol.6	PROPN
gujaf-426	10	31	,	,	PUNCT
gujaf-426	10	32	issue	issue	NOUN
gujaf-426	10	33	2	2	NUM
gujaf-426	10	34	,	,	PUNCT
gujaf-426	10	35	april	april	PROPN
gujaf-426	10	36	,	,	PUNCT
gujaf-426	10	37	2025	2025	NUM
gujaf-426	10	38	228	228	NUM
gujaf-426	10	39	financial	financial	ADJ
gujaf-426	10	40	reporting	reporting	NOUN
gujaf-426	10	41	.	.	PUNCT
gujaf-426	11	1	keywords	keyword	NOUN
gujaf-426	11	2	:	:	PUNCT
gujaf-426	11	3	audit	audit	NOUN
gujaf-426	11	4	compliance	compliance	NOUN
gujaf-426	11	5	parameters	parameter	NOUN
gujaf-426	11	6	,	,	PUNCT
gujaf-426	11	7	regulatory	regulatory	ADJ
gujaf-426	11	8	filingtimeliness	filingtimeliness	NOUN
gujaf-426	11	9	listed	list	VERB
gujaf-426	11	10	companies	company	NOUN
gujaf-426	11	11	1.0	1.0	NUM
gujaf-426	11	12	introduction	introduction	NOUN
gujaf-426	11	13	timeliness	timeliness	NOUN
gujaf-426	11	14	in	in	ADP
gujaf-426	11	15	accounting	accounting	NOUN
gujaf-426	11	16	refers	refer	VERB
gujaf-426	11	17	to	to	ADP
gujaf-426	11	18	howquickly	howquickly	ADV
gujaf-426	11	19	financial	financial	ADJ
gujaf-426	11	20	information	information	NOUN
gujaf-426	11	21	is	be	AUX
gujaf-426	11	22	made	make	VERB
gujaf-426	11	23	available	available	ADJ
gujaf-426	11	24	for	for	ADP
gujaf-426	11	25	decision	decision	NOUN
gujaf-426	11	26	-	-	PUNCT
gujaf-426	11	27	making	making	NOUN
gujaf-426	11	28	.	.	PUNCT
gujaf-426	12	1	it	it	PRON
gujaf-426	12	2	is	be	AUX
gujaf-426	12	3	a	a	DET
gujaf-426	12	4	vital	vital	ADJ
gujaf-426	12	5	qualitative	qualitative	ADJ
gujaf-426	12	6	attribute	attribute	NOUN
gujaf-426	12	7	that	that	PRON
gujaf-426	12	8	directly	directly	ADV
gujaf-426	12	9	impacts	impact	VERB
gujaf-426	12	10	the	the	DET
gujaf-426	12	11	relevance	relevance	NOUN
gujaf-426	12	12	of	of	ADP
gujaf-426	12	13	financial	financial	ADJ
gujaf-426	12	14	reports	report	NOUN
gujaf-426	12	15	.	.	PUNCT
gujaf-426	13	1	even	even	ADV
gujaf-426	13	2	when	when	SCONJ
gujaf-426	13	3	financial	financial	ADJ
gujaf-426	13	4	statements	statement	NOUN
gujaf-426	13	5	contain	contain	VERB
gujaf-426	13	6	accurate	accurate	ADJ
gujaf-426	13	7	and	and	CCONJ
gujaf-426	13	8	complete	complete	ADJ
gujaf-426	13	9	data	datum	NOUN
gujaf-426	13	10	,	,	PUNCT
gujaf-426	13	11	their	their	PRON
gujaf-426	13	12	usefulness	usefulness	NOUN
gujaf-426	13	13	diminishes	diminish	VERB
gujaf-426	13	14	if	if	SCONJ
gujaf-426	13	15	the	the	DET
gujaf-426	13	16	information	information	NOUN
gujaf-426	13	17	is	be	AUX
gujaf-426	13	18	not	not	PART
gujaf-426	13	19	delivered	deliver	VERB
gujaf-426	13	20	on	on	ADP
gujaf-426	13	21	time	time	NOUN
gujaf-426	13	22	(	(	PUNCT
gujaf-426	13	23	iasb	iasb	NOUN
gujaf-426	13	24	,	,	PUNCT
gujaf-426	13	25	2018	2018	NUM
gujaf-426	13	26	)	)	PUNCT
gujaf-426	13	27	.	.	PUNCT
gujaf-426	14	1	in	in	ADP
gujaf-426	14	2	developing	develop	VERB
gujaf-426	14	3	markets	market	NOUN
gujaf-426	14	4	like	like	ADP
gujaf-426	14	5	nigeria	nigeria	PROPN
gujaf-426	14	6	,	,	PUNCT
gujaf-426	14	7	where	where	SCONJ
gujaf-426	14	8	investor	investor	NOUN
gujaf-426	14	9	confidence	confidence	NOUN
gujaf-426	14	10	is	be	AUX
gujaf-426	14	11	already	already	ADV
gujaf-426	14	12	fragile	fragile	ADJ
gujaf-426	14	13	,	,	PUNCT
gujaf-426	14	14	timely	timely	ADJ
gujaf-426	14	15	financial	financial	ADJ
gujaf-426	14	16	reporting	reporting	NOUN
gujaf-426	14	17	is	be	AUX
gujaf-426	14	18	essential	essential	ADJ
gujaf-426	14	19	for	for	ADP
gujaf-426	14	20	promoting	promote	VERB
gujaf-426	14	21	transparency	transparency	NOUN
gujaf-426	14	22	,	,	PUNCT
gujaf-426	14	23	supporting	support	VERB
gujaf-426	14	24	capital	capital	NOUN
gujaf-426	14	25	market	market	NOUN
gujaf-426	14	26	efficiency	efficiency	NOUN
gujaf-426	14	27	,	,	PUNCT
gujaf-426	14	28	and	and	CCONJ
gujaf-426	14	29	encouraging	encourage	VERB
gujaf-426	14	30	sound	sound	NOUN
gujaf-426	14	31	investment	investment	NOUN
gujaf-426	14	32	decisions	decision	NOUN
gujaf-426	14	33	(	(	PUNCT
gujaf-426	14	34	efobi	efobi	NOUN
gujaf-426	14	35	&	&	CCONJ
gujaf-426	14	36	okougbo	okougbo	ADJ
gujaf-426	14	37	,	,	PUNCT
gujaf-426	14	38	2015	2015	NUM
gujaf-426	14	39	)	)	PUNCT
gujaf-426	14	40	.	.	PUNCT
gujaf-426	15	1	financial	financial	ADJ
gujaf-426	15	2	reports	report	NOUN
gujaf-426	15	3	serve	serve	VERB
gujaf-426	15	4	as	as	ADP
gujaf-426	15	5	a	a	DET
gujaf-426	15	6	key	key	ADJ
gujaf-426	15	7	source	source	NOUN
gujaf-426	15	8	of	of	ADP
gujaf-426	15	9	information	information	NOUN
gujaf-426	15	10	for	for	ADP
gujaf-426	15	11	investors	investor	NOUN
gujaf-426	15	12	and	and	CCONJ
gujaf-426	15	13	other	other	ADJ
gujaf-426	15	14	market	market	NOUN
gujaf-426	15	15	participants	participant	NOUN
gujaf-426	15	16	in	in	ADP
gujaf-426	15	17	assessing	assess	VERB
gujaf-426	15	18	a	a	DET
gujaf-426	15	19	firm	firm	NOUN
gujaf-426	15	20	's	's	PART
gujaf-426	15	21	past	past	ADJ
gujaf-426	15	22	performance	performance	NOUN
gujaf-426	15	23	and	and	CCONJ
gujaf-426	15	24	future	future	ADJ
gujaf-426	15	25	prospects	prospect	NOUN
gujaf-426	15	26	(	(	PUNCT
gujaf-426	15	27	li	li	PROPN
gujaf-426	15	28	,	,	PUNCT
gujaf-426	15	29	zhang	zhang	PROPN
gujaf-426	15	30	&	&	CCONJ
gujaf-426	15	31	wang	wang	PROPN
gujaf-426	15	32	,	,	PUNCT
gujaf-426	15	33	2014	2014	NUM
gujaf-426	15	34	)	)	PUNCT
gujaf-426	15	35	.	.	PUNCT
gujaf-426	16	1	in	in	ADP
gujaf-426	16	2	nigeria	nigeria	PROPN
gujaf-426	16	3	,	,	PUNCT
gujaf-426	16	4	regulatory	regulatory	ADJ
gujaf-426	16	5	bodies	body	NOUN
gujaf-426	16	6	such	such	ADJ
gujaf-426	16	7	as	as	ADP
gujaf-426	16	8	the	the	DET
gujaf-426	16	9	securities	securities	PROPN
gujaf-426	16	10	and	and	CCONJ
gujaf-426	16	11	exchange	exchange	PROPN
gujaf-426	16	12	commission	commission	PROPN
gujaf-426	16	13	(	(	PUNCT
gujaf-426	16	14	sec	sec	PROPN
gujaf-426	16	15	)	)	PUNCT
gujaf-426	16	16	and	and	CCONJ
gujaf-426	16	17	the	the	DET
gujaf-426	16	18	central	central	ADJ
gujaf-426	16	19	bank	bank	PROPN
gujaf-426	16	20	of	of	ADP
gujaf-426	16	21	nigeria	nigeria	PROPN
gujaf-426	16	22	(	(	PUNCT
gujaf-426	16	23	cbn	cbn	PROPN
gujaf-426	16	24	)	)	PUNCT
gujaf-426	16	25	have	have	AUX
gujaf-426	16	26	set	set	VERB
gujaf-426	16	27	statutory	statutory	ADJ
gujaf-426	16	28	deadlines	deadline	NOUN
gujaf-426	16	29	for	for	ADP
gujaf-426	16	30	submitting	submit	VERB
gujaf-426	16	31	audited	audit	VERB
gujaf-426	16	32	financial	financial	ADJ
gujaf-426	16	33	reports	report	NOUN
gujaf-426	16	34	.	.	PUNCT
gujaf-426	17	1	for	for	ADP
gujaf-426	17	2	instance	instance	NOUN
gujaf-426	17	3	,	,	PUNCT
gujaf-426	17	4	the	the	DET
gujaf-426	17	5	sec	sec	PROPN
gujaf-426	17	6	mandates	mandate	NOUN
gujaf-426	17	7	that	that	PRON
gujaf-426	17	8	listed	list	VERB
gujaf-426	17	9	companies	company	NOUN
gujaf-426	17	10	submit	submit	VERB
gujaf-426	17	11	their	their	PRON
gujaf-426	17	12	audited	audit	VERB
gujaf-426	17	13	reports	report	NOUN
gujaf-426	17	14	by	by	ADP
gujaf-426	17	15	march	march	PROPN
gujaf-426	17	16	31	31	NUM
gujaf-426	17	17	following	follow	VERB
gujaf-426	17	18	the	the	DET
gujaf-426	17	19	financial	financial	ADJ
gujaf-426	17	20	year	year	NOUN
gujaf-426	17	21	-	-	PUNCT
gujaf-426	17	22	end	end	NOUN
gujaf-426	17	23	of	of	ADP
gujaf-426	17	24	december	december	PROPN
gujaf-426	17	25	31	31	NUM
gujaf-426	17	26	.	.	PUNCT
gujaf-426	18	1	the	the	DET
gujaf-426	18	2	amended	amend	VERB
gujaf-426	18	3	companies	company	NOUN
gujaf-426	18	4	and	and	CCONJ
gujaf-426	18	5	allied	ally	VERB
gujaf-426	18	6	matters	matter	NOUN
gujaf-426	18	7	act	act	VERB
gujaf-426	18	8	(	(	PUNCT
gujaf-426	18	9	cama	cama	NOUN
gujaf-426	18	10	,	,	PUNCT
gujaf-426	18	11	2020	2020	NUM
gujaf-426	18	12	)	)	PUNCT
gujaf-426	18	13	also	also	ADV
gujaf-426	18	14	requires	require	VERB
gujaf-426	18	15	firms	firm	NOUN
gujaf-426	18	16	to	to	PART
gujaf-426	18	17	prepare	prepare	VERB
gujaf-426	18	18	and	and	CCONJ
gujaf-426	18	19	submit	submit	VERB
gujaf-426	18	20	their	their	PRON
gujaf-426	18	21	audited	audit	VERB
gujaf-426	18	22	accounts	account	NOUN
gujaf-426	18	23	within	within	ADP
gujaf-426	18	24	three	three	NUM
gujaf-426	18	25	months	month	NOUN
gujaf-426	18	26	of	of	ADP
gujaf-426	18	27	year	year	NOUN
gujaf-426	18	28	-	-	PUNCT
gujaf-426	18	29	end	end	NOUN
gujaf-426	18	30	.	.	PUNCT
gujaf-426	19	1	despite	despite	SCONJ
gujaf-426	19	2	these	these	DET
gujaf-426	19	3	requirements	requirement	NOUN
gujaf-426	19	4	,	,	PUNCT
gujaf-426	19	5	many	many	ADJ
gujaf-426	19	6	firms	firm	NOUN
gujaf-426	19	7	continue	continue	VERB
gujaf-426	19	8	to	to	PART
gujaf-426	19	9	breach	breach	VERB
gujaf-426	19	10	filing	filing	NOUN
gujaf-426	19	11	deadlines	deadline	NOUN
gujaf-426	19	12	,	,	PUNCT
gujaf-426	19	13	resulting	result	VERB
gujaf-426	19	14	in	in	ADP
gujaf-426	19	15	penalties	penalty	NOUN
gujaf-426	19	16	,	,	PUNCT
gujaf-426	19	17	reputational	reputational	ADJ
gujaf-426	19	18	damage	damage	NOUN
gujaf-426	19	19	,	,	PUNCT
gujaf-426	19	20	and	and	CCONJ
gujaf-426	19	21	increased	increase	VERB
gujaf-426	19	22	uncertainty	uncertainty	NOUN
gujaf-426	19	23	for	for	ADP
gujaf-426	19	24	investors	investor	NOUN
gujaf-426	19	25	(	(	PUNCT
gujaf-426	19	26	gbadeyanka	gbadeyanka	NOUN
gujaf-426	19	27	,	,	PUNCT
gujaf-426	19	28	2018	2018	NUM
gujaf-426	19	29	;	;	PUNCT
gujaf-426	19	30	komolafe	komolafe	PROPN
gujaf-426	19	31	,	,	PUNCT
gujaf-426	19	32	2016	2016	NUM
gujaf-426	19	33	)	)	PUNCT
gujaf-426	19	34	.	.	PUNCT
gujaf-426	20	1	despite	despite	SCONJ
gujaf-426	20	2	statutory	statutory	ADJ
gujaf-426	20	3	mandates	mandate	NOUN
gujaf-426	20	4	and	and	CCONJ
gujaf-426	20	5	corporate	corporate	ADJ
gujaf-426	20	6	governance	governance	NOUN
gujaf-426	20	7	frameworks	framework	NOUN
gujaf-426	20	8	,	,	PUNCT
gujaf-426	20	9	persistent	persistent	ADJ
gujaf-426	20	10	delays	delay	NOUN
gujaf-426	20	11	in	in	ADP
gujaf-426	20	12	regulatory	regulatory	ADJ
gujaf-426	20	13	filings	filing	NOUN
gujaf-426	20	14	remain	remain	VERB
gujaf-426	20	15	widespread	widespread	ADJ
gujaf-426	20	16	among	among	ADP
gujaf-426	20	17	nigerian	nigerian	ADJ
gujaf-426	20	18	listed	list	VERB
gujaf-426	20	19	firms	firm	NOUN
gujaf-426	20	20	.	.	PUNCT
gujaf-426	21	1	several	several	ADJ
gujaf-426	21	2	reports	report	NOUN
gujaf-426	21	3	have	have	AUX
gujaf-426	21	4	documented	document	VERB
gujaf-426	21	5	significant	significant	ADJ
gujaf-426	21	6	penalties	penalty	NOUN
gujaf-426	21	7	imposed	impose	VERB
gujaf-426	21	8	on	on	ADP
gujaf-426	21	9	companies	company	NOUN
gujaf-426	21	10	for	for	ADP
gujaf-426	21	11	non	non	ADJ
gujaf-426	21	12	-	-	NOUN
gujaf-426	21	13	compliance	compliance	NOUN
gujaf-426	21	14	.	.	PUNCT
gujaf-426	22	1	for	for	ADP
gujaf-426	22	2	example	example	NOUN
gujaf-426	22	3	,	,	PUNCT
gujaf-426	22	4	the	the	DET
gujaf-426	22	5	sec	sec	PROPN
gujaf-426	22	6	and	and	CCONJ
gujaf-426	22	7	nigerian	nigerian	ADJ
gujaf-426	22	8	exchange	exchange	NOUN
gujaf-426	22	9	(	(	PUNCT
gujaf-426	22	10	ngx	ngx	PROPN
gujaf-426	22	11	)	)	PUNCT
gujaf-426	22	12	imposed	impose	VERB
gujaf-426	22	13	fines	fine	NOUN
gujaf-426	22	14	of	of	ADP
gujaf-426	22	15	n64.9	n64.9	PROPN
gujaf-426	22	16	million	million	NUM
gujaf-426	22	17	,	,	PUNCT
gujaf-426	22	18	n26.3	n26.3	PROPN
gujaf-426	22	19	million	million	NUM
gujaf-426	22	20	,	,	PUNCT
gujaf-426	22	21	n10.5	n10.5	NUM
gujaf-426	22	22	million	million	NUM
gujaf-426	22	23	,	,	PUNCT
gujaf-426	22	24	and	and	CCONJ
gujaf-426	22	25	n148.3	n148.3	PRON
gujaf-426	22	26	million	million	NUM
gujaf-426	22	27	on	on	ADP
gujaf-426	22	28	defaulting	default	VERB
gujaf-426	22	29	firms	firm	NOUN
gujaf-426	22	30	in	in	ADP
gujaf-426	22	31	2013	2013	NUM
gujaf-426	22	32	,	,	PUNCT
gujaf-426	22	33	2014	2014	NUM
gujaf-426	22	34	,	,	PUNCT
gujaf-426	22	35	2015	2015	NUM
gujaf-426	22	36	,	,	PUNCT
gujaf-426	22	37	and	and	CCONJ
gujaf-426	22	38	2017	2017	NUM
gujaf-426	22	39	,	,	PUNCT
gujaf-426	22	40	respectively	respectively	ADV
gujaf-426	22	41	.	.	PUNCT
gujaf-426	23	1	in	in	ADP
gujaf-426	23	2	2018	2018	NUM
gujaf-426	23	3	alone	alone	ADV
gujaf-426	23	4	,	,	PUNCT
gujaf-426	23	5	38	38	NUM
gujaf-426	23	6	companies	company	NOUN
gujaf-426	23	7	were	be	AUX
gujaf-426	23	8	penalized	penalize	VERB
gujaf-426	23	9	n429.5	n429.5	PROPN
gujaf-426	23	10	million	million	NUM
gujaf-426	23	11	for	for	ADP
gujaf-426	23	12	late	late	ADJ
gujaf-426	23	13	filings	filing	NOUN
gujaf-426	23	14	,	,	PUNCT
gujaf-426	23	15	affecting	affect	VERB
gujaf-426	23	16	their	their	PRON
gujaf-426	23	17	capacity	capacity	NOUN
gujaf-426	23	18	to	to	PART
gujaf-426	23	19	declare	declare	VERB
gujaf-426	23	20	dividends	dividend	NOUN
gujaf-426	23	21	and	and	CCONJ
gujaf-426	23	22	eroding	erode	VERB
gujaf-426	23	23	investor	investor	NOUN
gujaf-426	23	24	confidence	confidence	NOUN
gujaf-426	23	25	(	(	PUNCT
gujaf-426	23	26	asiriuwa	asiriuwa	ADJ
gujaf-426	23	27	,	,	PUNCT
gujaf-426	23	28	adeyemi	adeyemi	ADV
gujaf-426	23	29	&	&	CCONJ
gujaf-426	23	30	uwuigbe	uwuigbe	NOUN
gujaf-426	23	31	,	,	PUNCT
gujaf-426	23	32	2021	2021	NUM
gujaf-426	23	33	)	)	PUNCT
gujaf-426	23	34	.	.	PUNCT
gujaf-426	24	1	while	while	SCONJ
gujaf-426	24	2	prior	prior	ADJ
gujaf-426	24	3	research	research	NOUN
gujaf-426	24	4	has	have	AUX
gujaf-426	24	5	investigated	investigate	VERB
gujaf-426	24	6	determinants	determinant	NOUN
gujaf-426	24	7	of	of	ADP
gujaf-426	24	8	financial	financial	ADJ
gujaf-426	24	9	reporting	reporting	NOUN
gujaf-426	24	10	timeliness	timeliness	NOUN
gujaf-426	24	11	,	,	PUNCT
gujaf-426	24	12	much	much	ADJ
gujaf-426	24	13	of	of	ADP
gujaf-426	24	14	it	it	PRON
gujaf-426	24	15	has	have	AUX
gujaf-426	24	16	focused	focus	VERB
gujaf-426	24	17	on	on	ADP
gujaf-426	24	18	corporate	corporate	ADJ
gujaf-426	24	19	governance	governance	NOUN
gujaf-426	24	20	,	,	PUNCT
gujaf-426	24	21	firm	firm	ADJ
gujaf-426	24	22	characteristics	characteristic	NOUN
gujaf-426	24	23	,	,	PUNCT
gujaf-426	24	24	or	or	CCONJ
gujaf-426	24	25	industry	industry	NOUN
gujaf-426	24	26	effects	effect	NOUN
gujaf-426	24	27	,	,	PUNCT
gujaf-426	24	28	with	with	ADP
gujaf-426	24	29	limited	limited	ADJ
gujaf-426	24	30	attention	attention	NOUN
gujaf-426	24	31	to	to	ADP
gujaf-426	24	32	audit	audit	NOUN
gujaf-426	24	33	-	-	PUNCT
gujaf-426	24	34	specific	specific	ADJ
gujaf-426	24	35	parameters	parameter	NOUN
gujaf-426	24	36	.	.	PUNCT
gujaf-426	25	1	studies	study	NOUN
gujaf-426	25	2	by	by	ADP
gujaf-426	25	3	adebayo	adebayo	PROPN
gujaf-426	25	4	and	and	CCONJ
gujaf-426	25	5	adebiyi	adebiyi	NOUN
gujaf-426	25	6	(	(	PUNCT
gujaf-426	25	7	2016	2016	NUM
gujaf-426	25	8	)	)	PUNCT
gujaf-426	25	9	,	,	PUNCT
gujaf-426	25	10	al	al	PROPN
gujaf-426	25	11	daoud	daoud	PROPN
gujaf-426	25	12	et	et	PROPN
gujaf-426	25	13	al	al	PROPN
gujaf-426	25	14	.	.	PROPN
gujaf-426	25	15	(	(	PUNCT
gujaf-426	25	16	2015	2015	NUM
gujaf-426	25	17	)	)	PUNCT
gujaf-426	25	18	,	,	PUNCT
gujaf-426	25	19	and	and	CCONJ
gujaf-426	25	20	ahmed	ahmed	PROPN
gujaf-426	25	21	and	and	CCONJ
gujaf-426	25	22	che	che	PROPN
gujaf-426	25	23	-	-	ADJ
gujaf-426	25	24	ahmad	ahmad	PROPN
gujaf-426	25	25	(	(	PUNCT
gujaf-426	25	26	2016	2016	NUM
gujaf-426	25	27	)	)	PUNCT
gujaf-426	25	28	examined	examine	VERB
gujaf-426	25	29	the	the	DET
gujaf-426	25	30	effects	effect	NOUN
gujaf-426	25	31	of	of	ADP
gujaf-426	25	32	board	board	NOUN
gujaf-426	25	33	composition	composition	NOUN
gujaf-426	25	34	and	and	CCONJ
gujaf-426	25	35	firm	firm	ADJ
gujaf-426	25	36	profitability	profitability	NOUN
gujaf-426	25	37	,	,	PUNCT
gujaf-426	25	38	but	but	CCONJ
gujaf-426	25	39	few	few	ADJ
gujaf-426	25	40	have	have	AUX
gujaf-426	25	41	empirically	empirically	ADV
gujaf-426	25	42	assessed	assess	VERB
gujaf-426	25	43	the	the	DET
gujaf-426	25	44	direct	direct	ADJ
gujaf-426	25	45	impact	impact	NOUN
gujaf-426	25	46	of	of	ADP
gujaf-426	25	47	audit	audit	NOUN
gujaf-426	25	48	firm	firm	ADJ
gujaf-426	25	49	size	size	NOUN
gujaf-426	25	50	,	,	PUNCT
gujaf-426	25	51	audit	audit	NOUN
gujaf-426	25	52	tenure	tenure	NOUN
gujaf-426	25	53	,	,	PUNCT
gujaf-426	25	54	and	and	CCONJ
gujaf-426	25	55	audit	audit	NOUN
gujaf-426	25	56	committee	committee	NOUN
gujaf-426	25	57	structure	structure	NOUN
gujaf-426	25	58	on	on	ADP
gujaf-426	25	59	timeliness	timeliness	NOUN
gujaf-426	25	60	.	.	PUNCT
gujaf-426	26	1	moreover	moreover	ADV
gujaf-426	26	2	,	,	PUNCT
gujaf-426	26	3	existing	exist	VERB
gujaf-426	26	4	studies	study	NOUN
gujaf-426	26	5	tend	tend	VERB
gujaf-426	26	6	to	to	PART
gujaf-426	26	7	overrepresent	overrepresent	VERB
gujaf-426	26	8	financial	financial	ADJ
gujaf-426	26	9	sector	sector	NOUN
gujaf-426	26	10	firms	firm	NOUN
gujaf-426	26	11	,	,	PUNCT
gujaf-426	26	12	leaving	leave	VERB
gujaf-426	26	13	out	out	ADP
gujaf-426	26	14	diverse	diverse	ADJ
gujaf-426	26	15	sectors	sector	NOUN
gujaf-426	26	16	where	where	SCONJ
gujaf-426	26	17	regulatory	regulatory	ADJ
gujaf-426	26	18	filing	filing	NOUN
gujaf-426	26	19	behavior	behavior	NOUN
gujaf-426	26	20	may	may	AUX
gujaf-426	26	21	differ	differ	VERB
gujaf-426	26	22	significantly	significantly	ADV
gujaf-426	26	23	.	.	PUNCT
gujaf-426	27	1	this	this	DET
gujaf-426	27	2	study	study	NOUN
gujaf-426	27	3	fills	fill	VERB
gujaf-426	27	4	this	this	DET
gujaf-426	27	5	gap	gap	NOUN
gujaf-426	27	6	by	by	ADP
gujaf-426	27	7	focusing	focus	VERB
gujaf-426	27	8	on	on	ADP
gujaf-426	27	9	audit	audit	NOUN
gujaf-426	27	10	compliance	compliance	NOUN
gujaf-426	27	11	parameters	parameter	NOUN
gujaf-426	27	12	,	,	PUNCT
gujaf-426	27	13	specifically	specifically	ADV
gujaf-426	27	14	,	,	PUNCT
gujaf-426	27	15	audit	audit	NOUN
gujaf-426	27	16	firm	firm	ADJ
gujaf-426	27	17	size	size	NOUN
gujaf-426	27	18	,	,	PUNCT
gujaf-426	27	19	audit	audit	NOUN
gujaf-426	27	20	tenure	tenure	NOUN
gujaf-426	27	21	,	,	PUNCT
gujaf-426	27	22	and	and	CCONJ
gujaf-426	27	23	audit	audit	NOUN
gujaf-426	27	24	committee	committee	NOUN
gujaf-426	27	25	size	size	NOUN
gujaf-426	27	26	.	.	PUNCT
gujaf-426	28	1	and	and	CCONJ
gujaf-426	28	2	their	their	PRON
gujaf-426	28	3	effect	effect	NOUN
gujaf-426	28	4	on	on	ADP
gujaf-426	28	5	regulatory	regulatory	ADJ
gujaf-426	28	6	filing	filing	NOUN
gujaf-426	28	7	timeliness	timeliness	NOUN
gujaf-426	28	8	among	among	ADP
gujaf-426	28	9	a	a	DET
gujaf-426	28	10	cross	cross	ADJ
gujaf-426	28	11	-	-	ADJ
gujaf-426	28	12	sectoral	sectoral	ADJ
gujaf-426	28	13	sample	sample	NOUN
gujaf-426	28	14	of	of	ADP
gujaf-426	28	15	listed	list	VERB
gujaf-426	28	16	firms	firm	NOUN
gujaf-426	28	17	in	in	ADP
gujaf-426	28	18	nigeria	nigeria	PROPN
gujaf-426	28	19	.	.	PUNCT
gujaf-426	29	1	the	the	DET
gujaf-426	29	2	study	study	NOUN
gujaf-426	29	3	also	also	ADV
gujaf-426	29	4	contributes	contribute	VERB
gujaf-426	29	5	by	by	ADP
gujaf-426	29	6	employing	employ	VERB
gujaf-426	29	7	panel	panel	NOUN
gujaf-426	29	8	regression	regression	NOUN
gujaf-426	29	9	using	use	VERB
gujaf-426	29	10	feasible	feasible	ADJ
gujaf-426	29	11	generalized	generalized	ADJ
gujaf-426	29	12	least	least	ADJ
gujaf-426	29	13	squares	square	NOUN
gujaf-426	29	14	(	(	PUNCT
gujaf-426	29	15	fgls	fgls	NUM
gujaf-426	29	16	)	)	PUNCT
gujaf-426	29	17	,	,	PUNCT
gujaf-426	29	18	while	while	SCONJ
gujaf-426	29	19	anchoring	anchor	VERB
gujaf-426	29	20	gusau	gusau	ADJ
gujaf-426	29	21	journal	journal	NOUN
gujaf-426	29	22	of	of	ADP
gujaf-426	29	23	accounting	accounting	NOUN
gujaf-426	29	24	and	and	CCONJ
gujaf-426	29	25	finance	finance	NOUN
gujaf-426	29	26	,	,	PUNCT
gujaf-426	29	27	vol.6	vol.6	PROPN
gujaf-426	29	28	,	,	PUNCT
gujaf-426	29	29	issue	issue	NOUN
gujaf-426	29	30	2	2	NUM
gujaf-426	29	31	,	,	PUNCT
gujaf-426	29	32	april	april	PROPN
gujaf-426	29	33	,	,	PUNCT
gujaf-426	29	34	2025	2025	NUM
gujaf-426	29	35	229	229	NUM
gujaf-426	29	36	the	the	DET
gujaf-426	29	37	analysis	analysis	NOUN
gujaf-426	29	38	on	on	ADP
gujaf-426	29	39	resource	resource	NOUN
gujaf-426	29	40	-	-	PUNCT
gujaf-426	29	41	based	base	VERB
gujaf-426	29	42	theory	theory	NOUN
gujaf-426	29	43	,	,	PUNCT
gujaf-426	29	44	which	which	PRON
gujaf-426	29	45	explains	explain	VERB
gujaf-426	29	46	how	how	SCONJ
gujaf-426	29	47	internal	internal	ADJ
gujaf-426	29	48	capabilities	capability	NOUN
gujaf-426	29	49	such	such	ADJ
gujaf-426	29	50	as	as	ADP
gujaf-426	29	51	experienced	experienced	ADJ
gujaf-426	29	52	auditors	auditor	NOUN
gujaf-426	29	53	and	and	CCONJ
gujaf-426	29	54	committee	committee	NOUN
gujaf-426	29	55	structure	structure	NOUN
gujaf-426	29	56	may	may	AUX
gujaf-426	29	57	influence	influence	VERB
gujaf-426	29	58	performance	performance	NOUN
gujaf-426	29	59	outcomes	outcome	NOUN
gujaf-426	29	60	like	like	ADP
gujaf-426	29	61	disclosure	disclosure	NOUN
gujaf-426	29	62	timeliness	timeliness	NOUN
gujaf-426	29	63	.	.	PUNCT
gujaf-426	30	1	understanding	understand	VERB
gujaf-426	30	2	the	the	DET
gujaf-426	30	3	determinants	determinant	NOUN
gujaf-426	30	4	of	of	ADP
gujaf-426	30	5	timely	timely	ADJ
gujaf-426	30	6	financial	financial	ADJ
gujaf-426	30	7	disclosure	disclosure	NOUN
gujaf-426	30	8	is	be	AUX
gujaf-426	30	9	crucial	crucial	ADJ
gujaf-426	30	10	,	,	PUNCT
gujaf-426	30	11	not	not	PART
gujaf-426	30	12	only	only	ADV
gujaf-426	30	13	for	for	ADP
gujaf-426	30	14	internal	internal	ADJ
gujaf-426	30	15	governance	governance	NOUN
gujaf-426	30	16	but	but	CCONJ
gujaf-426	30	17	also	also	ADV
gujaf-426	30	18	for	for	ADP
gujaf-426	30	19	investor	investor	NOUN
gujaf-426	30	20	confidence	confidence	NOUN
gujaf-426	30	21	and	and	CCONJ
gujaf-426	30	22	market	market	NOUN
gujaf-426	30	23	discipline	discipline	NOUN
gujaf-426	30	24	.	.	PUNCT
gujaf-426	31	1	as	as	SCONJ
gujaf-426	31	2	nigerian	nigerian	ADJ
gujaf-426	31	3	firms	firm	NOUN
gujaf-426	31	4	face	face	VERB
gujaf-426	31	5	growing	grow	VERB
gujaf-426	31	6	scrutiny	scrutiny	NOUN
gujaf-426	31	7	from	from	ADP
gujaf-426	31	8	both	both	CCONJ
gujaf-426	31	9	local	local	ADJ
gujaf-426	31	10	and	and	CCONJ
gujaf-426	31	11	international	international	ADJ
gujaf-426	31	12	stakeholders	stakeholder	NOUN
gujaf-426	31	13	,	,	PUNCT
gujaf-426	31	14	strengthening	strengthen	VERB
gujaf-426	31	15	the	the	DET
gujaf-426	31	16	timeliness	timeliness	NOUN
gujaf-426	31	17	of	of	ADP
gujaf-426	31	18	their	their	PRON
gujaf-426	31	19	financial	financial	ADJ
gujaf-426	31	20	disclosures	disclosure	NOUN
gujaf-426	31	21	is	be	AUX
gujaf-426	31	22	essential	essential	ADJ
gujaf-426	31	23	for	for	ADP
gujaf-426	31	24	sustaining	sustain	VERB
gujaf-426	31	25	access	access	NOUN
gujaf-426	31	26	to	to	ADP
gujaf-426	31	27	capital	capital	NOUN
gujaf-426	31	28	and	and	CCONJ
gujaf-426	31	29	aligning	align	VERB
gujaf-426	31	30	with	with	ADP
gujaf-426	31	31	global	global	ADJ
gujaf-426	31	32	reporting	reporting	NOUN
gujaf-426	31	33	standards	standard	NOUN
gujaf-426	31	34	.	.	PUNCT
gujaf-426	32	1	section	section	NOUN
gujaf-426	32	2	3	3	NUM
gujaf-426	32	3	discusses	discuss	VERB
gujaf-426	32	4	the	the	DET
gujaf-426	32	5	methodology	methodology	NOUN
gujaf-426	32	6	employed	employ	VERB
gujaf-426	32	7	for	for	ADP
gujaf-426	32	8	the	the	DET
gujaf-426	32	9	study	study	NOUN
gujaf-426	32	10	.	.	PUNCT
gujaf-426	33	1	in	in	ADP
gujaf-426	33	2	section	section	NOUN
gujaf-426	33	3	4	4	NUM
gujaf-426	33	4	,	,	PUNCT
gujaf-426	33	5	the	the	DET
gujaf-426	33	6	results	result	NOUN
gujaf-426	33	7	of	of	ADP
gujaf-426	33	8	the	the	DET
gujaf-426	33	9	data	datum	NOUN
gujaf-426	33	10	analysis	analysis	NOUN
gujaf-426	33	11	are	be	AUX
gujaf-426	33	12	presented	present	VERB
gujaf-426	33	13	and	and	CCONJ
gujaf-426	33	14	discussed	discuss	VERB
gujaf-426	33	15	.	.	PUNCT
gujaf-426	34	1	section	section	NOUN
gujaf-426	34	2	5	5	NUM
gujaf-426	34	3	concludes	conclude	VERB
gujaf-426	34	4	the	the	DET
gujaf-426	34	5	study	study	NOUN
gujaf-426	34	6	by	by	ADP
gujaf-426	34	7	highlighting	highlight	VERB
gujaf-426	34	8	the	the	DET
gujaf-426	34	9	findings	finding	NOUN
gujaf-426	34	10	and	and	CCONJ
gujaf-426	34	11	their	their	PRON
gujaf-426	34	12	policy	policy	NOUN
gujaf-426	34	13	implications	implication	NOUN
gujaf-426	34	14	.	.	PUNCT
gujaf-426	35	1	2.0	2.0	NUM
gujaf-426	35	2	literature	literature	NOUN
gujaf-426	35	3	review	review	NOUN
gujaf-426	35	4	this	this	DET
gujaf-426	35	5	section	section	NOUN
gujaf-426	35	6	reviewed	review	VERB
gujaf-426	35	7	relevant	relevant	ADJ
gujaf-426	35	8	studies	study	NOUN
gujaf-426	35	9	on	on	ADP
gujaf-426	35	10	audit	audit	NOUN
gujaf-426	35	11	compliance	compliance	NOUN
gujaf-426	35	12	parameters	parameter	NOUN
gujaf-426	35	13	(	(	PUNCT
gujaf-426	35	14	using	use	VERB
gujaf-426	35	15	audit	audit	NOUN
gujaf-426	35	16	firm	firm	ADJ
gujaf-426	35	17	size	size	NOUN
gujaf-426	35	18	,	,	PUNCT
gujaf-426	35	19	audit	audit	NOUN
gujaf-426	35	20	tenure	tenure	NOUN
gujaf-426	35	21	,	,	PUNCT
gujaf-426	35	22	and	and	CCONJ
gujaf-426	35	23	audit	audit	NOUN
gujaf-426	35	24	on	on	ADP
gujaf-426	35	25	regulatory	regulatory	ADJ
gujaf-426	35	26	filing	filing	NOUN
gujaf-426	35	27	timeliness	timeliness	NOUN
gujaf-426	35	28	audit	audit	NOUN
gujaf-426	35	29	firm	firm	ADJ
gujaf-426	35	30	size	size	NOUN
gujaf-426	35	31	and	and	CCONJ
gujaf-426	35	32	regulatory	regulatory	ADJ
gujaf-426	35	33	filing	filing	NOUN
gujaf-426	35	34	timeliness	timeliness	NOUN
gujaf-426	35	35	timely	timely	ADJ
gujaf-426	35	36	financial	financial	ADJ
gujaf-426	35	37	disclosure	disclosure	NOUN
gujaf-426	35	38	has	have	AUX
gujaf-426	35	39	been	be	AUX
gujaf-426	35	40	defined	define	VERB
gujaf-426	35	41	in	in	ADP
gujaf-426	35	42	various	various	ADJ
gujaf-426	35	43	ways	way	NOUN
gujaf-426	35	44	depending	depend	VERB
gujaf-426	35	45	on	on	ADP
gujaf-426	35	46	the	the	DET
gujaf-426	35	47	perspective	perspective	NOUN
gujaf-426	35	48	of	of	ADP
gujaf-426	35	49	the	the	DET
gujaf-426	35	50	study	study	NOUN
gujaf-426	35	51	.	.	PUNCT
gujaf-426	36	1	mohammed	mohammed	PROPN
gujaf-426	36	2	,	,	PUNCT
gujaf-426	36	3	alrub	alrub	NOUN
gujaf-426	36	4	,	,	PUNCT
gujaf-426	36	5	and	and	CCONJ
gujaf-426	36	6	ntim	ntim	ADJ
gujaf-426	36	7	(	(	PUNCT
gujaf-426	36	8	2013	2013	NUM
gujaf-426	36	9	)	)	PUNCT
gujaf-426	36	10	,	,	PUNCT
gujaf-426	36	11	describe	describe	VERB
gujaf-426	36	12	it	it	PRON
gujaf-426	36	13	as	as	ADP
gujaf-426	36	14	the	the	DET
gujaf-426	36	15	time	time	NOUN
gujaf-426	36	16	difference	difference	NOUN
gujaf-426	36	17	between	between	ADP
gujaf-426	36	18	a	a	DET
gujaf-426	36	19	firm	firm	NOUN
gujaf-426	36	20	’s	’s	PART
gujaf-426	36	21	financial	financial	ADJ
gujaf-426	36	22	year	year	NOUN
gujaf-426	36	23	end	end	NOUN
gujaf-426	36	24	and	and	CCONJ
gujaf-426	36	25	the	the	DET
gujaf-426	36	26	completion	completion	NOUN
gujaf-426	36	27	of	of	ADP
gujaf-426	36	28	the	the	DET
gujaf-426	36	29	audit	audit	NOUN
gujaf-426	36	30	work	work	NOUN
gujaf-426	36	31	by	by	ADP
gujaf-426	36	32	the	the	DET
gujaf-426	36	33	independent	independent	ADJ
gujaf-426	36	34	auditor	auditor	NOUN
gujaf-426	36	35	.	.	PUNCT
gujaf-426	37	1	ashton	ashton	PROPN
gujaf-426	37	2	,	,	PUNCT
gujaf-426	37	3	graul	graul	PROPN
gujaf-426	37	4	and	and	CCONJ
gujaf-426	37	5	newton	newton	PROPN
gujaf-426	37	6	refer	refer	VERB
gujaf-426	37	7	to	to	ADP
gujaf-426	37	8	it	it	PRON
gujaf-426	37	9	as	as	ADP
gujaf-426	37	10	the	the	DET
gujaf-426	37	11	audit	audit	NOUN
gujaf-426	37	12	delay	delay	NOUN
gujaf-426	37	13	,	,	PUNCT
gujaf-426	37	14	which	which	PRON
gujaf-426	37	15	represents	represent	VERB
gujaf-426	37	16	the	the	DET
gujaf-426	37	17	number	number	NOUN
gujaf-426	37	18	of	of	ADP
gujaf-426	37	19	days	day	NOUN
gujaf-426	37	20	it	it	PRON
gujaf-426	37	21	takes	take	VERB
gujaf-426	37	22	to	to	PART
gujaf-426	37	23	complete	complete	VERB
gujaf-426	37	24	an	an	DET
gujaf-426	37	25	audit	audit	NOUN
gujaf-426	37	26	from	from	ADP
gujaf-426	37	27	the	the	DET
gujaf-426	37	28	end	end	NOUN
gujaf-426	37	29	of	of	ADP
gujaf-426	37	30	the	the	DET
gujaf-426	37	31	fiscal	fiscal	ADJ
gujaf-426	37	32	year	year	NOUN
gujaf-426	37	33	to	to	ADP
gujaf-426	37	34	the	the	DET
gujaf-426	37	35	date	date	NOUN
gujaf-426	37	36	the	the	DET
gujaf-426	37	37	auditor	auditor	NOUN
gujaf-426	37	38	signs	sign	VERB
gujaf-426	37	39	the	the	DET
gujaf-426	37	40	report	report	NOUN
gujaf-426	37	41	.	.	PUNCT
gujaf-426	38	1	modugu	modugu	NOUN
gujaf-426	38	2	,	,	PUNCT
gujaf-426	38	3	eragbhe	eragbhe	NOUN
gujaf-426	38	4	,	,	PUNCT
gujaf-426	38	5	and	and	CCONJ
gujaf-426	38	6	ikhatua	ikhatua	NOUN
gujaf-426	38	7	argue	argue	VERB
gujaf-426	38	8	that	that	SCONJ
gujaf-426	38	9	larger	large	ADJ
gujaf-426	38	10	audit	audit	NOUN
gujaf-426	38	11	firms	firm	NOUN
gujaf-426	38	12	,	,	PUNCT
gujaf-426	38	13	such	such	ADJ
gujaf-426	38	14	as	as	ADP
gujaf-426	38	15	the	the	DET
gujaf-426	38	16	big	big	ADJ
gujaf-426	38	17	four	four	NUM
gujaf-426	38	18	,	,	PUNCT
gujaf-426	38	19	tend	tend	VERB
gujaf-426	38	20	to	to	PART
gujaf-426	38	21	reduce	reduce	VERB
gujaf-426	38	22	delays	delay	NOUN
gujaf-426	38	23	in	in	ADP
gujaf-426	38	24	audit	audit	NOUN
gujaf-426	38	25	completion	completion	NOUN
gujaf-426	38	26	due	due	ADP
gujaf-426	38	27	to	to	ADP
gujaf-426	38	28	superior	superior	ADJ
gujaf-426	38	29	resources	resource	NOUN
gujaf-426	38	30	and	and	CCONJ
gujaf-426	38	31	expertise	expertise	NOUN
gujaf-426	38	32	.	.	PUNCT
gujaf-426	39	1	pratama	pratama	NOUN
gujaf-426	39	2	(	(	PUNCT
gujaf-426	39	3	2018	2018	NUM
gujaf-426	39	4	)	)	PUNCT
gujaf-426	39	5	,	,	PUNCT
gujaf-426	39	6	studied	study	VERB
gujaf-426	39	7	companies	company	NOUN
gujaf-426	39	8	on	on	ADP
gujaf-426	39	9	the	the	DET
gujaf-426	39	10	lq45	lq45	PROPN
gujaf-426	39	11	index	index	NOUN
gujaf-426	39	12	in	in	ADP
gujaf-426	39	13	indonesia	indonesia	PROPN
gujaf-426	39	14	between	between	ADP
gujaf-426	39	15	2012	2012	NUM
gujaf-426	39	16	and	and	CCONJ
gujaf-426	39	17	2014	2014	NUM
gujaf-426	39	18	and	and	CCONJ
gujaf-426	39	19	found	find	VERB
gujaf-426	39	20	that	that	DET
gujaf-426	39	21	profitability	profitability	NOUN
gujaf-426	39	22	,	,	PUNCT
gujaf-426	39	23	operational	operational	ADJ
gujaf-426	39	24	complexity	complexity	NOUN
gujaf-426	39	25	,	,	PUNCT
gujaf-426	39	26	and	and	CCONJ
gujaf-426	39	27	audit	audit	NOUN
gujaf-426	39	28	firm	firm	ADJ
gujaf-426	39	29	size	size	NOUN
gujaf-426	39	30	all	all	PRON
gujaf-426	39	31	had	have	VERB
gujaf-426	39	32	a	a	DET
gujaf-426	39	33	statistically	statistically	ADV
gujaf-426	39	34	significant	significant	ADJ
gujaf-426	39	35	impact	impact	NOUN
gujaf-426	39	36	on	on	ADP
gujaf-426	39	37	timely	timely	ADJ
gujaf-426	39	38	financial	financial	ADJ
gujaf-426	39	39	reporting	reporting	NOUN
gujaf-426	39	40	.	.	PUNCT
gujaf-426	40	1	larger	large	ADJ
gujaf-426	40	2	audit	audit	NOUN
gujaf-426	40	3	firms	firm	NOUN
gujaf-426	40	4	were	be	AUX
gujaf-426	40	5	associated	associate	VERB
gujaf-426	40	6	with	with	ADP
gujaf-426	40	7	more	more	ADV
gujaf-426	40	8	efficient	efficient	ADJ
gujaf-426	40	9	processes	process	NOUN
gujaf-426	40	10	and	and	CCONJ
gujaf-426	40	11	earlier	early	ADJ
gujaf-426	40	12	filings	filing	NOUN
gujaf-426	40	13	.	.	PUNCT
gujaf-426	41	1	similarly	similarly	ADV
gujaf-426	41	2	,	,	PUNCT
gujaf-426	41	3	in	in	ADP
gujaf-426	41	4	a	a	DET
gujaf-426	41	5	related	related	ADJ
gujaf-426	41	6	study	study	NOUN
gujaf-426	41	7	,	,	PUNCT
gujaf-426	41	8	hartwig	hartwig	PROPN
gujaf-426	41	9	,	,	PUNCT
gujaf-426	41	10	hansson	hansson	PROPN
gujaf-426	41	11	,	,	PUNCT
gujaf-426	41	12	nielson	nielson	PROPN
gujaf-426	41	13	and	and	CCONJ
gujaf-426	41	14	sorqvist	sorqvist	ADJ
gujaf-426	41	15	(	(	PUNCT
gujaf-426	41	16	2023	2023	NUM
gujaf-426	41	17	)	)	PUNCT
gujaf-426	41	18	examined	examine	VERB
gujaf-426	41	19	swedish	swedish	ADJ
gujaf-426	41	20	private	private	ADJ
gujaf-426	41	21	firms	firm	NOUN
gujaf-426	41	22	and	and	CCONJ
gujaf-426	41	23	found	find	VERB
gujaf-426	41	24	that	that	SCONJ
gujaf-426	41	25	those	those	PRON
gujaf-426	41	26	audited	audit	VERB
gujaf-426	41	27	by	by	ADP
gujaf-426	41	28	big	big	ADJ
gujaf-426	41	29	four	four	NUM
gujaf-426	41	30	firms	firm	NOUN
gujaf-426	41	31	demonstrated	demonstrate	VERB
gujaf-426	41	32	better	well	ADJ
gujaf-426	41	33	timeliness	timeliness	NOUN
gujaf-426	41	34	than	than	ADP
gujaf-426	41	35	those	those	PRON
gujaf-426	41	36	audited	audit	VERB
gujaf-426	41	37	by	by	ADP
gujaf-426	41	38	smaller	small	ADJ
gujaf-426	41	39	firms	firm	NOUN
gujaf-426	41	40	.	.	PUNCT
gujaf-426	42	1	interestingly	interestingly	ADV
gujaf-426	42	2	,	,	PUNCT
gujaf-426	42	3	they	they	PRON
gujaf-426	42	4	also	also	ADV
gujaf-426	42	5	observed	observe	VERB
gujaf-426	42	6	that	that	SCONJ
gujaf-426	42	7	the	the	DET
gujaf-426	42	8	presence	presence	NOUN
gujaf-426	42	9	of	of	ADP
gujaf-426	42	10	an	an	DET
gujaf-426	42	11	audit	audit	NOUN
gujaf-426	42	12	improved	improve	VERB
gujaf-426	42	13	timeliness	timeliness	NOUN
gujaf-426	42	14	when	when	SCONJ
gujaf-426	42	15	combined	combine	VERB
gujaf-426	42	16	with	with	ADP
gujaf-426	42	17	profitability	profitability	NOUN
gujaf-426	42	18	,	,	PUNCT
gujaf-426	42	19	but	but	CCONJ
gujaf-426	42	20	unaudited	unaudited	ADJ
gujaf-426	42	21	firms	firm	NOUN
gujaf-426	42	22	showed	show	VERB
gujaf-426	42	23	weaker	weak	ADJ
gujaf-426	42	24	performance	performance	NOUN
gujaf-426	42	25	on	on	ADP
gujaf-426	42	26	this	this	DET
gujaf-426	42	27	front	front	NOUN
gujaf-426	42	28	.	.	PUNCT
gujaf-426	43	1	their	their	PRON
gujaf-426	43	2	findings	finding	NOUN
gujaf-426	43	3	reinforce	reinforce	VERB
gujaf-426	43	4	the	the	DET
gujaf-426	43	5	argument	argument	NOUN
gujaf-426	43	6	that	that	SCONJ
gujaf-426	43	7	firm	firm	ADJ
gujaf-426	43	8	-	-	PUNCT
gujaf-426	43	9	level	level	NOUN
gujaf-426	43	10	audit	audit	NOUN
gujaf-426	43	11	resources	resource	NOUN
gujaf-426	43	12	and	and	CCONJ
gujaf-426	43	13	experience	experience	NOUN
gujaf-426	43	14	play	play	VERB
gujaf-426	43	15	a	a	DET
gujaf-426	43	16	critical	critical	ADJ
gujaf-426	43	17	role	role	NOUN
gujaf-426	43	18	in	in	ADP
gujaf-426	43	19	reducing	reduce	VERB
gujaf-426	43	20	audit	audit	NOUN
gujaf-426	43	21	lag	lag	NOUN
gujaf-426	43	22	.	.	PUNCT
gujaf-426	44	1	audit	audit	NOUN
gujaf-426	44	2	tenure	tenure	NOUN
gujaf-426	44	3	and	and	CCONJ
gujaf-426	44	4	regulatory	regulatory	ADJ
gujaf-426	44	5	filing	filing	NOUN
gujaf-426	44	6	timeliness	timeliness	NOUN
gujaf-426	44	7	the	the	DET
gujaf-426	44	8	timeliness	timeliness	NOUN
gujaf-426	44	9	of	of	ADP
gujaf-426	44	10	financial	financial	ADJ
gujaf-426	44	11	reporting	reporting	NOUN
gujaf-426	44	12	plays	play	VERB
gujaf-426	44	13	a	a	DET
gujaf-426	44	14	crucial	crucial	ADJ
gujaf-426	44	15	role	role	NOUN
gujaf-426	44	16	in	in	ADP
gujaf-426	44	17	the	the	DET
gujaf-426	44	18	decision	decision	NOUN
gujaf-426	44	19	-	-	PUNCT
gujaf-426	44	20	making	make	VERB
gujaf-426	44	21	process	process	NOUN
gujaf-426	44	22	of	of	ADP
gujaf-426	44	23	financial	financial	ADJ
gujaf-426	44	24	statement	statement	NOUN
gujaf-426	44	25	users	user	NOUN
gujaf-426	44	26	,	,	PUNCT
gujaf-426	44	27	as	as	SCONJ
gujaf-426	44	28	it	it	PRON
gujaf-426	44	29	impacts	impact	VERB
gujaf-426	44	30	their	their	PRON
gujaf-426	44	31	economic	economic	ADJ
gujaf-426	44	32	decisions	decision	NOUN
gujaf-426	44	33	based	base	VERB
gujaf-426	44	34	on	on	ADP
gujaf-426	44	35	historical	historical	ADJ
gujaf-426	44	36	information	information	NOUN
gujaf-426	44	37	.	.	PUNCT
gujaf-426	45	1	(	(	PUNCT
gujaf-426	45	2	yuliastuty	yuliastuty	NOUN
gujaf-426	45	3	,	,	PUNCT
gujaf-426	45	4	asmara	asmara	NOUN
gujaf-426	45	5	and	and	CCONJ
gujaf-426	45	6	situant	situant	PROPN
gujaf-426	45	7	,	,	PUNCT
gujaf-426	45	8	2018	2018	NUM
gujaf-426	45	9	)	)	PUNCT
gujaf-426	45	10	examine	examine	VERB
gujaf-426	45	11	the	the	DET
gujaf-426	45	12	influence	influence	NOUN
gujaf-426	45	13	of	of	ADP
gujaf-426	45	14	audit	audit	NOUN
gujaf-426	45	15	tenure	tenure	NOUN
gujaf-426	45	16	and	and	CCONJ
gujaf-426	45	17	firm	firm	ADJ
gujaf-426	45	18	size	size	NOUN
gujaf-426	45	19	on	on	ADP
gujaf-426	45	20	audit	audit	NOUN
gujaf-426	45	21	delay	delay	NOUN
gujaf-426	45	22	and	and	CCONJ
gujaf-426	45	23	its	its	PRON
gujaf-426	45	24	subsequent	subsequent	ADJ
gujaf-426	45	25	impact	impact	NOUN
gujaf-426	45	26	on	on	ADP
gujaf-426	45	27	timeliness	timeliness	NOUN
gujaf-426	45	28	.	.	PUNCT
gujaf-426	46	1	the	the	DET
gujaf-426	46	2	population	population	NOUN
gujaf-426	46	3	for	for	ADP
gujaf-426	46	4	this	this	DET
gujaf-426	46	5	research	research	NOUN
gujaf-426	46	6	comprises	comprise	VERB
gujaf-426	46	7	consumer	consumer	NOUN
gujaf-426	46	8	goods	good	NOUN
gujaf-426	46	9	companies	company	NOUN
gujaf-426	46	10	listed	list	VERB
gujaf-426	46	11	on	on	ADP
gujaf-426	46	12	the	the	DET
gujaf-426	46	13	indonesia	indonesia	PROPN
gujaf-426	46	14	stock	stock	PROPN
gujaf-426	46	15	exchange	exchange	PROPN
gujaf-426	46	16	(	(	PUNCT
gujaf-426	46	17	idx	idx	PROPN
gujaf-426	46	18	)	)	PUNCT
gujaf-426	46	19	from	from	ADP
gujaf-426	46	20	2014	2014	NUM
gujaf-426	46	21	to	to	ADP
gujaf-426	46	22	2016	2016	NUM
gujaf-426	46	23	.	.	PUNCT
gujaf-426	47	1	purposive	purposive	ADJ
gujaf-426	47	2	sampling	sampling	NOUN
gujaf-426	47	3	was	be	AUX
gujaf-426	47	4	employed	employ	VERB
gujaf-426	47	5	,	,	PUNCT
gujaf-426	47	6	resulting	result	VERB
gujaf-426	47	7	in	in	ADP
gujaf-426	47	8	a	a	DET
gujaf-426	47	9	sample	sample	NOUN
gujaf-426	47	10	of	of	ADP
gujaf-426	47	11	30	30	NUM
gujaf-426	47	12	companies	company	NOUN
gujaf-426	47	13	gusau	gusau	ADJ
gujaf-426	47	14	journal	journal	NOUN
gujaf-426	47	15	of	of	ADP
gujaf-426	47	16	accounting	accounting	NOUN
gujaf-426	47	17	and	and	CCONJ
gujaf-426	47	18	finance	finance	NOUN
gujaf-426	47	19	,	,	PUNCT
gujaf-426	47	20	vol.6	vol.6	PROPN
gujaf-426	47	21	,	,	PUNCT
gujaf-426	47	22	issue	issue	NOUN
gujaf-426	47	23	2	2	NUM
gujaf-426	47	24	,	,	PUNCT
gujaf-426	47	25	april	april	PROPN
gujaf-426	47	26	,	,	PUNCT
gujaf-426	47	27	2025	2025	NUM
gujaf-426	47	28	230	230	NUM
gujaf-426	47	29	with	with	ADP
gujaf-426	47	30	a	a	DET
gujaf-426	47	31	total	total	NOUN
gujaf-426	47	32	of	of	ADP
gujaf-426	47	33	90	90	NUM
gujaf-426	47	34	observations	observation	NOUN
gujaf-426	47	35	over	over	ADP
gujaf-426	47	36	three	three	NUM
gujaf-426	47	37	years	year	NOUN
gujaf-426	47	38	.	.	PUNCT
gujaf-426	48	1	the	the	DET
gujaf-426	48	2	data	datum	NOUN
gujaf-426	48	3	collected	collect	VERB
gujaf-426	48	4	consists	consist	NOUN
gujaf-426	48	5	of	of	ADP
gujaf-426	48	6	audited	audit	VERB
gujaf-426	48	7	financial	financial	ADJ
gujaf-426	48	8	statements	statement	NOUN
gujaf-426	48	9	obtained	obtain	VERB
gujaf-426	48	10	from	from	ADP
gujaf-426	48	11	the	the	DET
gujaf-426	48	12	indonesian	indonesian	ADJ
gujaf-426	48	13	stock	stock	PROPN
gujaf-426	48	14	exchange	exchange	PROPN
gujaf-426	48	15	.	.	PUNCT
gujaf-426	49	1	the	the	DET
gujaf-426	49	2	analysis	analysis	NOUN
gujaf-426	49	3	utilized	utilize	VERB
gujaf-426	49	4	both	both	CCONJ
gujaf-426	49	5	the	the	DET
gujaf-426	49	6	outer	outer	ADJ
gujaf-426	49	7	model	model	NOUN
gujaf-426	49	8	and	and	CCONJ
gujaf-426	49	9	inner	inner	ADJ
gujaf-426	49	10	model	model	NOUN
gujaf-426	49	11	through	through	ADP
gujaf-426	49	12	the	the	DET
gujaf-426	49	13	smartpls	smartpls	NOUN
gujaf-426	49	14	3.0	3.0	NUM
gujaf-426	49	15	software	software	NOUN
gujaf-426	49	16	.	.	PUNCT
gujaf-426	50	1	the	the	DET
gujaf-426	50	2	findings	finding	NOUN
gujaf-426	50	3	indicate	indicate	VERB
gujaf-426	50	4	that	that	SCONJ
gujaf-426	50	5	neither	neither	PRON
gujaf-426	50	6	audit	audit	NOUN
gujaf-426	50	7	tenure	tenure	NOUN
gujaf-426	50	8	nor	nor	CCONJ
gujaf-426	50	9	firm	firm	ADJ
gujaf-426	50	10	size	size	NOUN
gujaf-426	50	11	had	have	VERB
gujaf-426	50	12	a	a	DET
gujaf-426	50	13	statistically	statistically	ADV
gujaf-426	50	14	significant	significant	ADJ
gujaf-426	50	15	effect	effect	NOUN
gujaf-426	50	16	on	on	ADP
gujaf-426	50	17	audit	audit	NOUN
gujaf-426	50	18	delay	delay	NOUN
gujaf-426	50	19	.	.	PUNCT
gujaf-426	51	1	however	however	ADV
gujaf-426	51	2	,	,	PUNCT
gujaf-426	51	3	the	the	DET
gujaf-426	51	4	audit	audit	NOUN
gujaf-426	51	5	delay	delay	VERB
gujaf-426	51	6	itself	itself	PRON
gujaf-426	51	7	was	be	AUX
gujaf-426	51	8	significantly	significantly	ADV
gujaf-426	51	9	associated	associate	VERB
gujaf-426	51	10	with	with	ADP
gujaf-426	51	11	the	the	DET
gujaf-426	51	12	timeliness	timeliness	NOUN
gujaf-426	51	13	of	of	ADP
gujaf-426	51	14	disclosure	disclosure	NOUN
gujaf-426	51	15	,	,	PUNCT
gujaf-426	51	16	which	which	PRON
gujaf-426	51	17	suggests	suggest	VERB
gujaf-426	51	18	an	an	DET
gujaf-426	51	19	indirect	indirect	ADJ
gujaf-426	51	20	relationship	relationship	NOUN
gujaf-426	51	21	.	.	PUNCT
gujaf-426	52	1	singer	singer	NOUN
gujaf-426	52	2	and	and	CCONJ
gujaf-426	52	3	zhang	zhang	PROPN
gujaf-426	52	4	(	(	PUNCT
gujaf-426	52	5	2018	2018	NUM
gujaf-426	52	6	)	)	PUNCT
gujaf-426	52	7	investigated	investigate	VERB
gujaf-426	52	8	the	the	DET
gujaf-426	52	9	relationship	relationship	NOUN
gujaf-426	52	10	between	between	ADP
gujaf-426	52	11	audit	audit	NOUN
gujaf-426	52	12	firm	firm	ADJ
gujaf-426	52	13	tenure	tenure	NOUN
gujaf-426	52	14	and	and	CCONJ
gujaf-426	52	15	audit	audit	NOUN
gujaf-426	52	16	quality	quality	NOUN
gujaf-426	52	17	,	,	PUNCT
gujaf-426	52	18	using	use	VERB
gujaf-426	52	19	the	the	DET
gujaf-426	52	20	promptness	promptness	NOUN
gujaf-426	52	21	of	of	ADP
gujaf-426	52	22	misstatement	misstatement	ADJ
gujaf-426	52	23	discovery	discovery	NOUN
gujaf-426	52	24	as	as	ADP
gujaf-426	52	25	an	an	DET
gujaf-426	52	26	indicator	indicator	NOUN
gujaf-426	52	27	.	.	PUNCT
gujaf-426	53	1	they	they	PRON
gujaf-426	53	2	address	address	VERB
gujaf-426	53	3	the	the	DET
gujaf-426	53	4	issue	issue	NOUN
gujaf-426	53	5	of	of	ADP
gujaf-426	53	6	endogeneity	endogeneity	NOUN
gujaf-426	53	7	and	and	CCONJ
gujaf-426	53	8	find	find	VERB
gujaf-426	53	9	that	that	SCONJ
gujaf-426	53	10	longer	long	ADJ
gujaf-426	53	11	audit	audit	VERB
gujaf-426	53	12	firm	firm	ADJ
gujaf-426	53	13	tenure	tenure	NOUN
gujaf-426	53	14	is	be	AUX
gujaf-426	53	15	associated	associate	VERB
gujaf-426	53	16	with	with	ADP
gujaf-426	53	17	delayed	delay	VERB
gujaf-426	53	18	detection	detection	NOUN
gujaf-426	53	19	and	and	CCONJ
gujaf-426	53	20	rectification	rectification	NOUN
gujaf-426	53	21	of	of	ADP
gujaf-426	53	22	misstatements	misstatement	NOUN
gujaf-426	53	23	,	,	PUNCT
gujaf-426	53	24	suggesting	suggest	VERB
gujaf-426	53	25	a	a	DET
gujaf-426	53	26	negative	negative	ADJ
gujaf-426	53	27	impact	impact	NOUN
gujaf-426	53	28	of	of	ADP
gujaf-426	53	29	extended	extended	ADJ
gujaf-426	53	30	auditor	auditor	NOUN
gujaf-426	53	31	tenure	tenure	NOUN
gujaf-426	53	32	on	on	ADP
gujaf-426	53	33	audit	audit	NOUN
gujaf-426	53	34	quality	quality	NOUN
gujaf-426	53	35	.	.	PUNCT
gujaf-426	54	1	they	they	PRON
gujaf-426	54	2	employ	employ	VERB
gujaf-426	54	3	the	the	DET
gujaf-426	54	4	non	non	ADJ
gujaf-426	54	5	-	-	ADJ
gujaf-426	54	6	voluntary	voluntary	ADJ
gujaf-426	54	7	auditor	auditor	NOUN
gujaf-426	54	8	change	change	NOUN
gujaf-426	54	9	after	after	ADP
gujaf-426	54	10	the	the	DET
gujaf-426	54	11	demise	demise	NOUN
gujaf-426	54	12	of	of	ADP
gujaf-426	54	13	arthur	arthur	PROPN
gujaf-426	54	14	andersen	andersen	PROPN
gujaf-426	54	15	in	in	ADP
gujaf-426	54	16	2002	2002	NUM
gujaf-426	54	17	as	as	ADP
gujaf-426	54	18	a	a	DET
gujaf-426	54	19	natural	natural	ADJ
gujaf-426	54	20	experiment	experiment	NOUN
gujaf-426	54	21	and	and	CCONJ
gujaf-426	54	22	compare	compare	VERB
gujaf-426	54	23	the	the	DET
gujaf-426	54	24	discovery	discovery	NOUN
gujaf-426	54	25	time	time	NOUN
gujaf-426	54	26	of	of	ADP
gujaf-426	54	27	misstatements	misstatement	NOUN
gujaf-426	54	28	between	between	ADP
gujaf-426	54	29	companies	company	NOUN
gujaf-426	54	30	that	that	PRON
gujaf-426	54	31	switched	switch	VERB
gujaf-426	54	32	auditors	auditor	NOUN
gujaf-426	54	33	during	during	ADP
gujaf-426	54	34	that	that	DET
gujaf-426	54	35	period	period	NOUN
gujaf-426	54	36	and	and	CCONJ
gujaf-426	54	37	those	those	PRON
gujaf-426	54	38	that	that	PRON
gujaf-426	54	39	retained	retain	VERB
gujaf-426	54	40	their	their	PRON
gujaf-426	54	41	auditors	auditor	NOUN
gujaf-426	54	42	.	.	PUNCT
gujaf-426	55	1	interestingly	interestingly	ADV
gujaf-426	55	2	,	,	PUNCT
gujaf-426	55	3	they	they	PRON
gujaf-426	55	4	found	find	VERB
gujaf-426	55	5	that	that	SCONJ
gujaf-426	55	6	longer	long	ADJ
gujaf-426	55	7	tenure	tenure	NOUN
gujaf-426	55	8	was	be	AUX
gujaf-426	55	9	linked	link	VERB
gujaf-426	55	10	to	to	ADP
gujaf-426	55	11	delayed	delay	VERB
gujaf-426	55	12	detection	detection	NOUN
gujaf-426	55	13	,	,	PUNCT
gujaf-426	55	14	possibly	possibly	ADV
gujaf-426	55	15	due	due	ADP
gujaf-426	55	16	to	to	ADP
gujaf-426	55	17	overfamiliarity	overfamiliarity	NOUN
gujaf-426	55	18	and	and	CCONJ
gujaf-426	55	19	reduced	reduce	VERB
gujaf-426	55	20	skepticism	skepticism	NOUN
gujaf-426	55	21	.	.	PUNCT
gujaf-426	56	1	however	however	ADV
gujaf-426	56	2	,	,	PUNCT
gujaf-426	56	3	they	they	PRON
gujaf-426	56	4	also	also	ADV
gujaf-426	56	5	noted	note	VERB
gujaf-426	56	6	that	that	SCONJ
gujaf-426	56	7	the	the	DET
gujaf-426	56	8	sarbanes	sarbanes	PROPN
gujaf-426	56	9	oxley	oxley	PROPN
gujaf-426	56	10	act	act	PROPN
gujaf-426	56	11	moderated	moderate	VERB
gujaf-426	56	12	this	this	DET
gujaf-426	56	13	effect	effect	NOUN
gujaf-426	56	14	.	.	PUNCT
gujaf-426	57	1	their	their	PRON
gujaf-426	57	2	analysis	analysis	NOUN
gujaf-426	57	3	highlighted	highlight	VERB
gujaf-426	57	4	that	that	SCONJ
gujaf-426	57	5	companies	company	NOUN
gujaf-426	57	6	that	that	PRON
gujaf-426	57	7	switched	switch	VERB
gujaf-426	57	8	auditors	auditor	NOUN
gujaf-426	57	9	experienced	experience	VERB
gujaf-426	57	10	faster	fast	ADJ
gujaf-426	57	11	discovery	discovery	NOUN
gujaf-426	57	12	of	of	ADP
gujaf-426	57	13	misstatements	misstatement	NOUN
gujaf-426	57	14	,	,	PUNCT
gujaf-426	57	15	suggesting	suggest	VERB
gujaf-426	57	16	that	that	SCONJ
gujaf-426	57	17	fresh	fresh	ADJ
gujaf-426	57	18	auditor	auditor	NOUN
gujaf-426	57	19	perspectives	perspective	NOUN
gujaf-426	57	20	could	could	AUX
gujaf-426	57	21	improve	improve	VERB
gujaf-426	57	22	timeliness	timeliness	NOUN
gujaf-426	57	23	.	.	PUNCT
gujaf-426	58	1	despite	despite	SCONJ
gujaf-426	58	2	some	some	DET
gujaf-426	58	3	conflicting	conflicting	ADJ
gujaf-426	58	4	evidence	evidence	NOUN
gujaf-426	58	5	,	,	PUNCT
gujaf-426	58	6	there	there	PRON
gujaf-426	58	7	remains	remain	VERB
gujaf-426	58	8	support	support	NOUN
gujaf-426	58	9	for	for	ADP
gujaf-426	58	10	the	the	DET
gujaf-426	58	11	idea	idea	NOUN
gujaf-426	58	12	that	that	SCONJ
gujaf-426	58	13	moderate	moderate	ADJ
gujaf-426	58	14	audit	audit	NOUN
gujaf-426	58	15	tenure	tenure	NOUN
gujaf-426	58	16	,	,	PUNCT
gujaf-426	58	17	particularly	particularly	ADV
gujaf-426	58	18	within	within	ADP
gujaf-426	58	19	the	the	DET
gujaf-426	58	20	early	early	ADJ
gujaf-426	58	21	years	year	NOUN
gujaf-426	58	22	of	of	ADP
gujaf-426	58	23	engagement	engagement	NOUN
gujaf-426	58	24	,	,	PUNCT
gujaf-426	58	25	helps	help	VERB
gujaf-426	58	26	auditors	auditor	NOUN
gujaf-426	58	27	become	become	VERB
gujaf-426	58	28	more	more	ADV
gujaf-426	58	29	familiar	familiar	ADJ
gujaf-426	58	30	with	with	ADP
gujaf-426	58	31	a	a	DET
gujaf-426	58	32	company	company	NOUN
gujaf-426	58	33	’s	’s	PART
gujaf-426	58	34	processes	process	NOUN
gujaf-426	58	35	,	,	PUNCT
gujaf-426	58	36	which	which	PRON
gujaf-426	58	37	may	may	AUX
gujaf-426	58	38	enhance	enhance	VERB
gujaf-426	58	39	audit	audit	NOUN
gujaf-426	58	40	efficiency	efficiency	NOUN
gujaf-426	58	41	.	.	PUNCT
gujaf-426	59	1	however	however	ADV
gujaf-426	59	2	,	,	PUNCT
gujaf-426	59	3	overextended	overextended	ADJ
gujaf-426	59	4	tenure	tenure	NOUN
gujaf-426	59	5	may	may	AUX
gujaf-426	59	6	compromise	compromise	VERB
gujaf-426	59	7	objectivity	objectivity	NOUN
gujaf-426	59	8	,	,	PUNCT
gujaf-426	59	9	suggesting	suggest	VERB
gujaf-426	59	10	that	that	SCONJ
gujaf-426	59	11	tenure	tenure	NOUN
gujaf-426	59	12	effects	effect	NOUN
gujaf-426	59	13	may	may	AUX
gujaf-426	59	14	be	be	AUX
gujaf-426	59	15	nonlinear	nonlinear	ADJ
gujaf-426	59	16	.	.	PUNCT
gujaf-426	60	1	audit	audit	NOUN
gujaf-426	60	2	committee	committee	NOUN
gujaf-426	60	3	size	size	NOUN
gujaf-426	60	4	and	and	CCONJ
gujaf-426	60	5	regulatory	regulatory	ADJ
gujaf-426	60	6	filing	filing	NOUN
gujaf-426	60	7	timeliness	timeliness	NOUN
gujaf-426	60	8	syofyan	syofyan	NOUN
gujaf-426	60	9	,	,	PUNCT
gujaf-426	60	10	septiari	septiari	X
gujaf-426	60	11	,	,	PUNCT
gujaf-426	60	12	dwita	dwita	PROPN
gujaf-426	60	13	and	and	CCONJ
gujaf-426	60	14	rashmi	rashmi	PROPN
gujaf-426	60	15	(	(	PUNCT
gujaf-426	60	16	2021	2021	NUM
gujaf-426	60	17	)	)	PUNCT
gujaf-426	60	18	investigated	investigate	VERB
gujaf-426	60	19	the	the	DET
gujaf-426	60	20	relationship	relationship	NOUN
gujaf-426	60	21	between	between	ADP
gujaf-426	60	22	the	the	DET
gujaf-426	60	23	audit	audit	NOUN
gujaf-426	60	24	committee	committee	PROPN
gujaf-426	60	25	(	(	PUNCT
gujaf-426	60	26	ac	ac	PROPN
gujaf-426	60	27	)	)	PUNCT
gujaf-426	60	28	and	and	CCONJ
gujaf-426	60	29	reporting	report	VERB
gujaf-426	60	30	quality	quality	NOUN
gujaf-426	60	31	,	,	PUNCT
gujaf-426	60	32	specifically	specifically	ADV
gujaf-426	60	33	focusing	focus	VERB
gujaf-426	60	34	on	on	ADP
gujaf-426	60	35	reporting	report	VERB
gujaf-426	60	36	timeliness	timeliness	NOUN
gujaf-426	60	37	in	in	ADP
gujaf-426	60	38	the	the	DET
gujaf-426	60	39	indonesian	indonesian	ADJ
gujaf-426	60	40	context	context	NOUN
gujaf-426	60	41	.	.	PUNCT
gujaf-426	61	1	the	the	DET
gujaf-426	61	2	effectiveness	effectiveness	NOUN
gujaf-426	61	3	of	of	ADP
gujaf-426	61	4	the	the	DET
gujaf-426	61	5	ac	ac	PROPN
gujaf-426	61	6	is	be	AUX
gujaf-426	61	7	measured	measure	VERB
gujaf-426	61	8	based	base	VERB
gujaf-426	61	9	on	on	ADP
gujaf-426	61	10	factors	factor	NOUN
gujaf-426	61	11	such	such	ADJ
gujaf-426	61	12	as	as	ADP
gujaf-426	61	13	committee	committee	NOUN
gujaf-426	61	14	size	size	NOUN
gujaf-426	61	15	,	,	PUNCT
gujaf-426	61	16	expertise	expertise	NOUN
gujaf-426	61	17	or	or	CCONJ
gujaf-426	61	18	competence	competence	NOUN
gujaf-426	61	19	of	of	ADP
gujaf-426	61	20	its	its	PRON
gujaf-426	61	21	members	member	NOUN
gujaf-426	61	22	,	,	PUNCT
gujaf-426	61	23	and	and	CCONJ
gujaf-426	61	24	meeting	meeting	NOUN
gujaf-426	61	25	frequency	frequency	NOUN
gujaf-426	61	26	.	.	PUNCT
gujaf-426	62	1	the	the	DET
gujaf-426	62	2	researchers	researcher	NOUN
gujaf-426	62	3	analyzed	analyze	VERB
gujaf-426	62	4	data	datum	NOUN
gujaf-426	62	5	from	from	ADP
gujaf-426	62	6	240	240	NUM
gujaf-426	62	7	observations	observation	NOUN
gujaf-426	62	8	spanning	span	VERB
gujaf-426	62	9	48	48	NUM
gujaf-426	62	10	manufacturing	manufacturing	NOUN
gujaf-426	62	11	companies	company	NOUN
gujaf-426	62	12	listed	list	VERB
gujaf-426	62	13	on	on	ADP
gujaf-426	62	14	the	the	DET
gujaf-426	62	15	indonesian	indonesian	ADJ
gujaf-426	62	16	stock	stock	PROPN
gujaf-426	62	17	exchange	exchange	PROPN
gujaf-426	62	18	(	(	PUNCT
gujaf-426	62	19	idx	idx	PROPN
gujaf-426	62	20	)	)	PUNCT
gujaf-426	62	21	from	from	ADP
gujaf-426	62	22	2014	2014	NUM
gujaf-426	62	23	to	to	ADP
gujaf-426	62	24	2019	2019	NUM
gujaf-426	62	25	.	.	PUNCT
gujaf-426	63	1	they	they	PRON
gujaf-426	63	2	employ	employ	VERB
gujaf-426	63	3	a	a	DET
gujaf-426	63	4	logit	logit	NOUN
gujaf-426	63	5	regression	regression	NOUN
gujaf-426	63	6	analysis	analysis	NOUN
gujaf-426	63	7	to	to	PART
gujaf-426	63	8	test	test	VERB
gujaf-426	63	9	their	their	PRON
gujaf-426	63	10	hypotheses	hypothesis	NOUN
gujaf-426	63	11	.	.	PUNCT
gujaf-426	64	1	despite	despite	SCONJ
gujaf-426	64	2	some	some	DET
gujaf-426	64	3	conflicting	conflicting	ADJ
gujaf-426	64	4	evidence	evidence	NOUN
gujaf-426	64	5	,	,	PUNCT
gujaf-426	64	6	there	there	PRON
gujaf-426	64	7	remains	remain	VERB
gujaf-426	64	8	support	support	NOUN
gujaf-426	64	9	for	for	ADP
gujaf-426	64	10	the	the	DET
gujaf-426	64	11	idea	idea	NOUN
gujaf-426	64	12	that	that	SCONJ
gujaf-426	64	13	moderate	moderate	ADJ
gujaf-426	64	14	audit	audit	NOUN
gujaf-426	64	15	tenure	tenure	NOUN
gujaf-426	64	16	,	,	PUNCT
gujaf-426	64	17	particularly	particularly	ADV
gujaf-426	64	18	within	within	ADP
gujaf-426	64	19	the	the	DET
gujaf-426	64	20	early	early	ADJ
gujaf-426	64	21	years	year	NOUN
gujaf-426	64	22	of	of	ADP
gujaf-426	64	23	engagement	engagement	NOUN
gujaf-426	64	24	,	,	PUNCT
gujaf-426	64	25	helps	help	VERB
gujaf-426	64	26	auditors	auditor	NOUN
gujaf-426	64	27	become	become	VERB
gujaf-426	64	28	more	more	ADV
gujaf-426	64	29	familiar	familiar	ADJ
gujaf-426	64	30	with	with	ADP
gujaf-426	64	31	a	a	DET
gujaf-426	64	32	company	company	NOUN
gujaf-426	64	33	’s	’s	PART
gujaf-426	64	34	processes	process	NOUN
gujaf-426	64	35	,	,	PUNCT
gujaf-426	64	36	which	which	PRON
gujaf-426	64	37	may	may	AUX
gujaf-426	64	38	enhance	enhance	VERB
gujaf-426	64	39	audit	audit	NOUN
gujaf-426	64	40	efficiency	efficiency	NOUN
gujaf-426	64	41	.	.	PUNCT
gujaf-426	65	1	however	however	ADV
gujaf-426	65	2	,	,	PUNCT
gujaf-426	65	3	overextended	overextended	ADJ
gujaf-426	65	4	tenure	tenure	NOUN
gujaf-426	65	5	may	may	AUX
gujaf-426	65	6	compromise	compromise	VERB
gujaf-426	65	7	objectivity	objectivity	NOUN
gujaf-426	65	8	,	,	PUNCT
gujaf-426	65	9	suggesting	suggest	VERB
gujaf-426	65	10	that	that	SCONJ
gujaf-426	65	11	tenure	tenure	NOUN
gujaf-426	65	12	effects	effect	NOUN
gujaf-426	65	13	may	may	AUX
gujaf-426	65	14	be	be	AUX
gujaf-426	65	15	nonlinear	nonlinear	ADJ
gujaf-426	65	16	.	.	PUNCT
gujaf-426	66	1	in	in	ADP
gujaf-426	66	2	addition	addition	NOUN
gujaf-426	66	3	,	,	PUNCT
gujaf-426	66	4	odjaremu	odjaremu	NOUN
gujaf-426	66	5	and	and	CCONJ
gujaf-426	66	6	jeroh	jeroh	PROPN
gujaf-426	66	7	,	,	PUNCT
gujaf-426	66	8	(	(	PUNCT
gujaf-426	66	9	2019	2019	NUM
gujaf-426	66	10	)	)	PUNCT
gujaf-426	66	11	assessed	assess	VERB
gujaf-426	66	12	the	the	DET
gujaf-426	66	13	impact	impact	NOUN
gujaf-426	66	14	of	of	ADP
gujaf-426	66	15	audit	audit	NOUN
gujaf-426	66	16	committee	committee	NOUN
gujaf-426	66	17	attributes	attribute	VERB
gujaf-426	66	18	on	on	ADP
gujaf-426	66	19	the	the	DET
gujaf-426	66	20	reporting	reporting	NOUN
gujaf-426	66	21	timeliness	timeliness	NOUN
gujaf-426	66	22	of	of	ADP
gujaf-426	66	23	listed	list	VERB
gujaf-426	66	24	firms	firm	NOUN
gujaf-426	66	25	in	in	ADP
gujaf-426	66	26	nigeria	nigeria	PROPN
gujaf-426	66	27	.	.	PUNCT
gujaf-426	67	1	the	the	DET
gujaf-426	67	2	researchers	researcher	NOUN
gujaf-426	67	3	collected	collect	VERB
gujaf-426	67	4	firm	firm	ADJ
gujaf-426	67	5	-	-	PUNCT
gujaf-426	67	6	level	level	NOUN
gujaf-426	67	7	secondary	secondary	ADJ
gujaf-426	67	8	data	datum	NOUN
gujaf-426	67	9	from	from	ADP
gujaf-426	67	10	the	the	DET
gujaf-426	67	11	financial	financial	ADJ
gujaf-426	67	12	statements	statement	NOUN
gujaf-426	67	13	of	of	ADP
gujaf-426	67	14	21	21	NUM
gujaf-426	67	15	randomly	randomly	ADV
gujaf-426	67	16	selected	select	VERB
gujaf-426	67	17	firms	firm	NOUN
gujaf-426	67	18	over	over	ADP
gujaf-426	67	19	six	six	NUM
gujaf-426	67	20	years	year	NOUN
gujaf-426	67	21	(	(	PUNCT
gujaf-426	67	22	2012	2012	NUM
gujaf-426	67	23	-	-	SYM
gujaf-426	67	24	2017	2017	NUM
gujaf-426	67	25	)	)	PUNCT
gujaf-426	67	26	.	.	PUNCT
gujaf-426	68	1	they	they	PRON
gujaf-426	68	2	employed	employ	VERB
gujaf-426	68	3	an	an	DET
gujaf-426	68	4	ex	ex	NOUN
gujaf-426	68	5	-	-	ADJ
gujaf-426	68	6	post	post	ADJ
gujaf-426	68	7	facto	facto	X
gujaf-426	68	8	research	research	NOUN
gujaf-426	68	9	design	design	NOUN
gujaf-426	68	10	and	and	CCONJ
gujaf-426	68	11	used	use	VERB
gujaf-426	68	12	descriptive	descriptive	ADJ
gujaf-426	68	13	and	and	CCONJ
gujaf-426	68	14	inferential	inferential	ADJ
gujaf-426	68	15	statistical	statistical	ADJ
gujaf-426	68	16	techniques	technique	NOUN
gujaf-426	68	17	,	,	PUNCT
gujaf-426	68	18	including	include	VERB
gujaf-426	68	19	regression	regression	NOUN
gujaf-426	68	20	analysis	analysis	NOUN
gujaf-426	68	21	,	,	PUNCT
gujaf-426	68	22	to	to	PART
gujaf-426	68	23	analyze	analyze	VERB
gujaf-426	68	24	the	the	DET
gujaf-426	68	25	data	datum	NOUN
gujaf-426	68	26	.	.	PUNCT
gujaf-426	69	1	the	the	DET
gujaf-426	69	2	study	study	NOUN
gujaf-426	69	3	aimed	aim	VERB
gujaf-426	69	4	to	to	PART
gujaf-426	69	5	empirically	empirically	ADV
gujaf-426	69	6	examine	examine	VERB
gujaf-426	69	7	the	the	DET
gujaf-426	69	8	relationship	relationship	NOUN
gujaf-426	69	9	between	between	ADP
gujaf-426	69	10	audit	audit	NOUN
gujaf-426	69	11	committee	committee	NOUN
gujaf-426	69	12	attributes	attribute	NOUN
gujaf-426	69	13	(	(	PUNCT
gujaf-426	69	14	such	such	ADJ
gujaf-426	69	15	as	as	ADP
gujaf-426	69	16	size	size	NOUN
gujaf-426	69	17	,	,	PUNCT
gujaf-426	69	18	independence	independence	NOUN
gujaf-426	69	19	,	,	PUNCT
gujaf-426	69	20	and	and	CCONJ
gujaf-426	69	21	diligence	diligence	NOUN
gujaf-426	69	22	)	)	PUNCT
gujaf-426	69	23	and	and	CCONJ
gujaf-426	69	24	the	the	DET
gujaf-426	69	25	timeliness	timeliness	NOUN
gujaf-426	69	26	of	of	ADP
gujaf-426	69	27	financial	financial	ADJ
gujaf-426	69	28	reporting	reporting	NOUN
gujaf-426	69	29	in	in	ADP
gujaf-426	69	30	nigerian	nigerian	ADJ
gujaf-426	69	31	corporate	corporate	ADJ
gujaf-426	69	32	entities	entity	NOUN
gujaf-426	69	33	.	.	PUNCT
gujaf-426	70	1	their	their	PRON
gujaf-426	70	2	findings	finding	NOUN
gujaf-426	70	3	revealed	reveal	VERB
gujaf-426	70	4	a	a	DET
gujaf-426	70	5	significant	significant	ADJ
gujaf-426	70	6	relationship	relationship	NOUN
gujaf-426	70	7	between	between	ADP
gujaf-426	70	8	committee	committee	NOUN
gujaf-426	70	9	characteristics	characteristic	NOUN
gujaf-426	70	10	such	such	ADJ
gujaf-426	70	11	as	as	ADP
gujaf-426	70	12	size	size	NOUN
gujaf-426	70	13	,	,	PUNCT
gujaf-426	70	14	independence	independence	NOUN
gujaf-426	70	15	,	,	PUNCT
gujaf-426	70	16	and	and	CCONJ
gujaf-426	70	17	diligence	diligence	NOUN
gujaf-426	70	18	,	,	PUNCT
gujaf-426	70	19	and	and	CCONJ
gujaf-426	70	20	the	the	DET
gujaf-426	70	21	timeliness	timeliness	NOUN
gujaf-426	70	22	of	of	ADP
gujaf-426	70	23	financial	financial	ADJ
gujaf-426	70	24	reports	report	NOUN
gujaf-426	70	25	.	.	PUNCT
gujaf-426	71	1	they	they	PRON
gujaf-426	71	2	gusau	gusau	PROPN
gujaf-426	71	3	journal	journal	PROPN
gujaf-426	71	4	of	of	ADP
gujaf-426	71	5	accounting	accounting	NOUN
gujaf-426	71	6	and	and	CCONJ
gujaf-426	71	7	finance	finance	NOUN
gujaf-426	71	8	,	,	PUNCT
gujaf-426	71	9	vol.6	vol.6	PROPN
gujaf-426	71	10	,	,	PUNCT
gujaf-426	71	11	issue	issue	NOUN
gujaf-426	71	12	2	2	NUM
gujaf-426	71	13	,	,	PUNCT
gujaf-426	71	14	april	april	PROPN
gujaf-426	71	15	,	,	PUNCT
gujaf-426	71	16	2025	2025	NUM
gujaf-426	71	17	231	231	NUM
gujaf-426	71	18	recommended	recommend	VERB
gujaf-426	71	19	that	that	SCONJ
gujaf-426	71	20	firms	firm	NOUN
gujaf-426	71	21	strictly	strictly	ADV
gujaf-426	71	22	comply	comply	VERB
gujaf-426	71	23	with	with	ADP
gujaf-426	71	24	governance	governance	NOUN
gujaf-426	71	25	thresholds	threshold	NOUN
gujaf-426	71	26	and	and	CCONJ
gujaf-426	71	27	that	that	SCONJ
gujaf-426	71	28	regulatory	regulatory	ADJ
gujaf-426	71	29	bodies	body	NOUN
gujaf-426	71	30	should	should	AUX
gujaf-426	71	31	monitor	monitor	VERB
gujaf-426	71	32	audit	audit	NOUN
gujaf-426	71	33	committee	committee	NOUN
gujaf-426	71	34	activities	activity	NOUN
gujaf-426	71	35	more	more	ADV
gujaf-426	71	36	closely	closely	ADV
gujaf-426	71	37	.	.	PUNCT
gujaf-426	72	1	although	although	SCONJ
gujaf-426	72	2	findings	finding	NOUN
gujaf-426	72	3	vary	vary	VERB
gujaf-426	72	4	,	,	PUNCT
gujaf-426	72	5	the	the	DET
gujaf-426	72	6	literature	literature	NOUN
gujaf-426	72	7	supports	support	VERB
gujaf-426	72	8	the	the	DET
gujaf-426	72	9	notion	notion	NOUN
gujaf-426	72	10	that	that	SCONJ
gujaf-426	72	11	a	a	DET
gujaf-426	72	12	well	well	ADV
gujaf-426	72	13	-	-	PUNCT
gujaf-426	72	14	structured	structure	VERB
gujaf-426	72	15	audit	audit	NOUN
gujaf-426	72	16	committee	committee	NOUN
gujaf-426	72	17	can	can	AUX
gujaf-426	72	18	positively	positively	ADV
gujaf-426	72	19	affect	affect	VERB
gujaf-426	72	20	timely	timely	ADJ
gujaf-426	72	21	disclosure	disclosure	NOUN
gujaf-426	72	22	,	,	PUNCT
gujaf-426	72	23	especially	especially	ADV
gujaf-426	72	24	when	when	SCONJ
gujaf-426	72	25	it	it	PRON
gujaf-426	72	26	includes	include	VERB
gujaf-426	72	27	diverse	diverse	ADJ
gujaf-426	72	28	expertise	expertise	NOUN
gujaf-426	72	29	and	and	CCONJ
gujaf-426	72	30	meets	meet	VERB
gujaf-426	72	31	frequently	frequently	ADV
gujaf-426	72	32	.	.	PUNCT
gujaf-426	73	1	committee	committee	NOUN
gujaf-426	73	2	size	size	NOUN
gujaf-426	73	3	may	may	AUX
gujaf-426	73	4	act	act	VERB
gujaf-426	73	5	as	as	ADP
gujaf-426	73	6	a	a	DET
gujaf-426	73	7	proxy	proxy	NOUN
gujaf-426	73	8	for	for	ADP
gujaf-426	73	9	diversity	diversity	NOUN
gujaf-426	73	10	of	of	ADP
gujaf-426	73	11	oversight	oversight	NOUN
gujaf-426	73	12	,	,	PUNCT
gujaf-426	73	13	but	but	CCONJ
gujaf-426	73	14	actual	actual	ADJ
gujaf-426	73	15	effectiveness	effectiveness	NOUN
gujaf-426	73	16	depends	depend	VERB
gujaf-426	73	17	on	on	ADP
gujaf-426	73	18	activity	activity	NOUN
gujaf-426	73	19	and	and	CCONJ
gujaf-426	73	20	independence	independence	NOUN
gujaf-426	73	21	.	.	PUNCT
gujaf-426	74	1	theoretical	theoretical	ADJ
gujaf-426	74	2	framework	framework	NOUN
gujaf-426	74	3	timely	timely	ADP
gujaf-426	74	4	financial	financial	ADJ
gujaf-426	74	5	disclosure	disclosure	NOUN
gujaf-426	74	6	is	be	AUX
gujaf-426	74	7	a	a	DET
gujaf-426	74	8	qualitative	qualitative	ADJ
gujaf-426	74	9	attribute	attribute	NOUN
gujaf-426	74	10	of	of	ADP
gujaf-426	74	11	financial	financial	ADJ
gujaf-426	74	12	reporting	reporting	NOUN
gujaf-426	74	13	that	that	PRON
gujaf-426	74	14	supports	support	VERB
gujaf-426	74	15	transparency	transparency	NOUN
gujaf-426	74	16	,	,	PUNCT
gujaf-426	74	17	decision	decision	NOUN
gujaf-426	74	18	-	-	PUNCT
gujaf-426	74	19	making	making	NOUN
gujaf-426	74	20	,	,	PUNCT
gujaf-426	74	21	and	and	CCONJ
gujaf-426	74	22	capital	capital	NOUN
gujaf-426	74	23	market	market	NOUN
gujaf-426	74	24	efficiency	efficiency	NOUN
gujaf-426	74	25	.	.	PUNCT
gujaf-426	75	1	various	various	ADJ
gujaf-426	75	2	theoretical	theoretical	ADJ
gujaf-426	75	3	perspectives	perspective	NOUN
gujaf-426	75	4	can	can	AUX
gujaf-426	75	5	help	help	VERB
gujaf-426	75	6	explain	explain	VERB
gujaf-426	75	7	the	the	DET
gujaf-426	75	8	behavior	behavior	NOUN
gujaf-426	75	9	of	of	ADP
gujaf-426	75	10	firms	firm	NOUN
gujaf-426	75	11	to	to	ADP
gujaf-426	75	12	how	how	SCONJ
gujaf-426	75	13	quickly	quickly	ADV
gujaf-426	75	14	they	they	PRON
gujaf-426	75	15	disclose	disclose	VERB
gujaf-426	75	16	audited	audit	VERB
gujaf-426	75	17	financial	financial	ADJ
gujaf-426	75	18	information	information	NOUN
gujaf-426	75	19	.	.	PUNCT
gujaf-426	76	1	this	this	DET
gujaf-426	76	2	study	study	NOUN
gujaf-426	76	3	draws	draw	VERB
gujaf-426	76	4	on	on	ADP
gujaf-426	76	5	three	three	NUM
gujaf-426	76	6	major	major	ADJ
gujaf-426	76	7	theories	theory	NOUN
gujaf-426	76	8	to	to	PART
gujaf-426	76	9	support	support	VERB
gujaf-426	76	10	its	its	PRON
gujaf-426	76	11	investigation	investigation	NOUN
gujaf-426	76	12	of	of	ADP
gujaf-426	76	13	audit	audit	NOUN
gujaf-426	76	14	firm	firm	ADJ
gujaf-426	76	15	size	size	NOUN
gujaf-426	76	16	,	,	PUNCT
gujaf-426	76	17	audit	audit	NOUN
gujaf-426	76	18	tenure	tenure	NOUN
gujaf-426	76	19	,	,	PUNCT
gujaf-426	76	20	and	and	CCONJ
gujaf-426	76	21	audit	audit	NOUN
gujaf-426	76	22	committee	committee	NOUN
gujaf-426	76	23	size	size	NOUN
gujaf-426	76	24	as	as	ADP
gujaf-426	76	25	determinants	determinant	NOUN
gujaf-426	76	26	of	of	ADP
gujaf-426	76	27	disclosure	disclosure	NOUN
gujaf-426	76	28	timeliness	timeliness	NOUN
gujaf-426	76	29	:	:	PUNCT
gujaf-426	76	30	the	the	DET
gujaf-426	76	31	resource	resource	NOUN
gujaf-426	76	32	-	-	PUNCT
gujaf-426	76	33	based	base	VERB
gujaf-426	76	34	theory	theory	NOUN
gujaf-426	76	35	,	,	PUNCT
gujaf-426	76	36	disclosure	disclosure	NOUN
gujaf-426	76	37	theory	theory	NOUN
gujaf-426	76	38	,	,	PUNCT
gujaf-426	76	39	and	and	CCONJ
gujaf-426	76	40	stakeholder	stakeholder	NOUN
gujaf-426	76	41	theory	theory	NOUN
gujaf-426	76	42	.	.	PUNCT
gujaf-426	77	1	the	the	DET
gujaf-426	77	2	resource	resource	NOUN
gujaf-426	77	3	-	-	PUNCT
gujaf-426	77	4	based	base	VERB
gujaf-426	77	5	theory	theory	NOUN
gujaf-426	77	6	asserts	assert	VERB
gujaf-426	77	7	that	that	SCONJ
gujaf-426	77	8	a	a	DET
gujaf-426	77	9	firm	firm	NOUN
gujaf-426	77	10	’s	’s	PART
gujaf-426	77	11	internal	internal	ADJ
gujaf-426	77	12	resources	resource	NOUN
gujaf-426	77	13	determine	determine	VERB
gujaf-426	77	14	its	its	PRON
gujaf-426	77	15	capacity	capacity	NOUN
gujaf-426	77	16	to	to	PART
gujaf-426	77	17	perform	perform	VERB
gujaf-426	77	18	efficiently	efficiently	ADV
gujaf-426	77	19	.	.	PUNCT
gujaf-426	78	1	applied	apply	VERB
gujaf-426	78	2	to	to	ADP
gujaf-426	78	3	audit	audit	NOUN
gujaf-426	78	4	compliance	compliance	NOUN
gujaf-426	78	5	,	,	PUNCT
gujaf-426	78	6	this	this	DET
gujaf-426	78	7	theory	theory	NOUN
gujaf-426	78	8	suggests	suggest	VERB
gujaf-426	78	9	that	that	SCONJ
gujaf-426	78	10	the	the	DET
gujaf-426	78	11	use	use	NOUN
gujaf-426	78	12	of	of	ADP
gujaf-426	78	13	larger	large	ADJ
gujaf-426	78	14	audit	audit	NOUN
gujaf-426	78	15	firms	firm	NOUN
gujaf-426	78	16	and	and	CCONJ
gujaf-426	78	17	maintaining	maintain	VERB
gujaf-426	78	18	longer	long	ADJ
gujaf-426	78	19	audit	audit	NOUN
gujaf-426	78	20	tenures	tenure	NOUN
gujaf-426	78	21	offer	offer	VERB
gujaf-426	78	22	firms	firm	NOUN
gujaf-426	78	23	the	the	DET
gujaf-426	78	24	advantage	advantage	NOUN
gujaf-426	78	25	of	of	ADP
gujaf-426	78	26	greater	great	ADJ
gujaf-426	78	27	audit	audit	NOUN
gujaf-426	78	28	experience	experience	NOUN
gujaf-426	78	29	,	,	PUNCT
gujaf-426	78	30	sector	sector	NOUN
gujaf-426	78	31	knowledge	knowledge	NOUN
gujaf-426	78	32	,	,	PUNCT
gujaf-426	78	33	and	and	CCONJ
gujaf-426	78	34	continuity	continuity	NOUN
gujaf-426	78	35	.	.	PUNCT
gujaf-426	79	1	these	these	PRON
gujaf-426	79	2	are	be	AUX
gujaf-426	79	3	intangible	intangible	ADJ
gujaf-426	79	4	assets	asset	NOUN
gujaf-426	79	5	that	that	PRON
gujaf-426	79	6	improve	improve	VERB
gujaf-426	79	7	internal	internal	ADJ
gujaf-426	79	8	control	control	NOUN
gujaf-426	79	9	,	,	PUNCT
gujaf-426	79	10	reduce	reduce	VERB
gujaf-426	79	11	the	the	DET
gujaf-426	79	12	risk	risk	NOUN
gujaf-426	79	13	of	of	ADP
gujaf-426	79	14	delay	delay	NOUN
gujaf-426	79	15	,	,	PUNCT
gujaf-426	79	16	and	and	CCONJ
gujaf-426	79	17	promote	promote	VERB
gujaf-426	79	18	timely	timely	ADJ
gujaf-426	79	19	reporting	reporting	NOUN
gujaf-426	79	20	.	.	PUNCT
gujaf-426	80	1	in	in	ADP
gujaf-426	80	2	this	this	DET
gujaf-426	80	3	context	context	NOUN
gujaf-426	80	4	,	,	PUNCT
gujaf-426	80	5	a	a	DET
gujaf-426	80	6	company	company	NOUN
gujaf-426	80	7	engaging	engage	VERB
gujaf-426	80	8	a	a	DET
gujaf-426	80	9	big	big	ADJ
gujaf-426	80	10	four	four	NUM
gujaf-426	80	11	audit	audit	NOUN
gujaf-426	80	12	firm	firm	NOUN
gujaf-426	80	13	is	be	AUX
gujaf-426	80	14	likely	likely	ADJ
gujaf-426	80	15	to	to	PART
gujaf-426	80	16	benefit	benefit	VERB
gujaf-426	80	17	from	from	ADP
gujaf-426	80	18	more	more	ADV
gujaf-426	80	19	efficient	efficient	ADJ
gujaf-426	80	20	auditing	auditing	NOUN
gujaf-426	80	21	procedures	procedure	NOUN
gujaf-426	80	22	due	due	ADJ
gujaf-426	80	23	to	to	ADP
gujaf-426	80	24	access	access	NOUN
gujaf-426	80	25	to	to	ADP
gujaf-426	80	26	well	well	ADV
gujaf-426	80	27	-	-	PUNCT
gujaf-426	80	28	trained	train	VERB
gujaf-426	80	29	staff	staff	NOUN
gujaf-426	80	30	,	,	PUNCT
gujaf-426	80	31	standardized	standardized	ADJ
gujaf-426	80	32	processes	process	NOUN
gujaf-426	80	33	,	,	PUNCT
gujaf-426	80	34	and	and	CCONJ
gujaf-426	80	35	superior	superior	ADJ
gujaf-426	80	36	regulatory	regulatory	ADJ
gujaf-426	80	37	knowledge	knowledge	NOUN
gujaf-426	80	38	.	.	PUNCT
gujaf-426	81	1	similarly	similarly	ADV
gujaf-426	81	2	,	,	PUNCT
gujaf-426	81	3	longer	long	ADJ
gujaf-426	81	4	audit	audit	NOUN
gujaf-426	81	5	tenure	tenure	NOUN
gujaf-426	81	6	allows	allow	VERB
gujaf-426	81	7	auditors	auditor	NOUN
gujaf-426	81	8	to	to	PART
gujaf-426	81	9	become	become	VERB
gujaf-426	81	10	more	more	ADV
gujaf-426	81	11	familiar	familiar	ADJ
gujaf-426	81	12	with	with	ADP
gujaf-426	81	13	the	the	DET
gujaf-426	81	14	firm	firm	NOUN
gujaf-426	81	15	’s	’s	PART
gujaf-426	81	16	systems	system	NOUN
gujaf-426	81	17	and	and	CCONJ
gujaf-426	81	18	records	record	NOUN
gujaf-426	81	19	,	,	PUNCT
gujaf-426	81	20	which	which	PRON
gujaf-426	81	21	can	can	AUX
gujaf-426	81	22	lead	lead	VERB
gujaf-426	81	23	to	to	ADP
gujaf-426	81	24	a	a	DET
gujaf-426	81	25	more	more	ADV
gujaf-426	81	26	streamlined	streamlined	ADJ
gujaf-426	81	27	audit	audit	NOUN
gujaf-426	81	28	process	process	NOUN
gujaf-426	81	29	.	.	PUNCT
gujaf-426	82	1	the	the	DET
gujaf-426	82	2	disclosure	disclosure	NOUN
gujaf-426	82	3	theory	theory	NOUN
gujaf-426	82	4	explains	explain	VERB
gujaf-426	82	5	that	that	SCONJ
gujaf-426	82	6	”	"	PUNCT
gujaf-426	82	7	firms	firm	NOUN
gujaf-426	82	8	have	have	VERB
gujaf-426	82	9	an	an	DET
gujaf-426	82	10	incentive	incentive	NOUN
gujaf-426	82	11	to	to	PART
gujaf-426	82	12	disclose	disclose	VERB
gujaf-426	82	13	information	information	NOUN
gujaf-426	82	14	on	on	ADP
gujaf-426	82	15	time	time	NOUN
gujaf-426	82	16	to	to	PART
gujaf-426	82	17	signal	signal	VERB
gujaf-426	82	18	financial	financial	ADJ
gujaf-426	82	19	transparency	transparency	NOUN
gujaf-426	82	20	,	,	PUNCT
gujaf-426	82	21	reduce	reduce	VERB
gujaf-426	82	22	information	information	NOUN
gujaf-426	82	23	asymmetry	asymmetry	NOUN
gujaf-426	82	24	,	,	PUNCT
gujaf-426	82	25	and	and	CCONJ
gujaf-426	82	26	attract	attract	VERB
gujaf-426	82	27	investor	investor	NOUN
gujaf-426	82	28	trust	trust	NOUN
gujaf-426	82	29	.	.	PUNCT
gujaf-426	83	1	according	accord	VERB
gujaf-426	83	2	to	to	ADP
gujaf-426	83	3	this	this	DET
gujaf-426	83	4	theory	theory	NOUN
gujaf-426	83	5	,	,	PUNCT
gujaf-426	83	6	firms	firm	NOUN
gujaf-426	83	7	with	with	ADP
gujaf-426	83	8	better	well	ADJ
gujaf-426	83	9	compliance	compliance	NOUN
gujaf-426	83	10	structures	structure	NOUN
gujaf-426	83	11	,	,	PUNCT
gujaf-426	83	12	such	such	ADJ
gujaf-426	83	13	as	as	ADP
gujaf-426	83	14	well	well	ADV
gujaf-426	83	15	-	-	PUNCT
gujaf-426	83	16	established	establish	VERB
gujaf-426	83	17	audit	audit	NOUN
gujaf-426	83	18	committees	committee	NOUN
gujaf-426	83	19	or	or	CCONJ
gujaf-426	83	20	reputable	reputable	ADJ
gujaf-426	83	21	audit	audit	NOUN
gujaf-426	83	22	firms	firm	NOUN
gujaf-426	83	23	,	,	PUNCT
gujaf-426	83	24	are	be	AUX
gujaf-426	83	25	more	more	ADV
gujaf-426	83	26	likely	likely	ADJ
gujaf-426	83	27	to	to	PART
gujaf-426	83	28	report	report	VERB
gujaf-426	83	29	on	on	ADP
gujaf-426	83	30	time	time	NOUN
gujaf-426	83	31	to	to	PART
gujaf-426	83	32	preserve	preserve	VERB
gujaf-426	83	33	their	their	PRON
gujaf-426	83	34	reputation	reputation	NOUN
gujaf-426	83	35	and	and	CCONJ
gujaf-426	83	36	signal	signal	VERB
gujaf-426	83	37	credibility	credibility	NOUN
gujaf-426	83	38	.	.	PUNCT
gujaf-426	84	1	for	for	ADP
gujaf-426	84	2	example	example	NOUN
gujaf-426	84	3	,	,	PUNCT
gujaf-426	84	4	a	a	DET
gujaf-426	84	5	firm	firm	NOUN
gujaf-426	84	6	with	with	ADP
gujaf-426	84	7	a	a	DET
gujaf-426	84	8	larger	large	ADJ
gujaf-426	84	9	and	and	CCONJ
gujaf-426	84	10	more	more	ADV
gujaf-426	84	11	effective	effective	ADJ
gujaf-426	84	12	audit	audit	NOUN
gujaf-426	84	13	committee	committee	NOUN
gujaf-426	84	14	is	be	AUX
gujaf-426	84	15	better	well	ADV
gujaf-426	84	16	positioned	position	VERB
gujaf-426	84	17	to	to	PART
gujaf-426	84	18	detect	detect	VERB
gujaf-426	84	19	and	and	CCONJ
gujaf-426	84	20	resolve	resolve	VERB
gujaf-426	84	21	reporting	reporting	NOUN
gujaf-426	84	22	issues	issue	NOUN
gujaf-426	84	23	early	early	ADV
gujaf-426	84	24	.	.	PUNCT
gujaf-426	85	1	the	the	DET
gujaf-426	85	2	theory	theory	NOUN
gujaf-426	85	3	assumes	assume	VERB
gujaf-426	85	4	that	that	SCONJ
gujaf-426	85	5	the	the	DET
gujaf-426	85	6	act	act	NOUN
gujaf-426	85	7	of	of	ADP
gujaf-426	85	8	disclosing	disclose	VERB
gujaf-426	85	9	financial	financial	ADJ
gujaf-426	85	10	reports	report	NOUN
gujaf-426	85	11	quickly	quickly	ADV
gujaf-426	85	12	sends	send	VERB
gujaf-426	85	13	a	a	DET
gujaf-426	85	14	positive	positive	ADJ
gujaf-426	85	15	message	message	NOUN
gujaf-426	85	16	to	to	ADP
gujaf-426	85	17	the	the	DET
gujaf-426	85	18	market	market	NOUN
gujaf-426	85	19	and	and	CCONJ
gujaf-426	85	20	supports	support	VERB
gujaf-426	85	21	the	the	DET
gujaf-426	85	22	valuation	valuation	NOUN
gujaf-426	85	23	of	of	ADP
gujaf-426	85	24	the	the	DET
gujaf-426	85	25	firm	firm	NOUN
gujaf-426	85	26	by	by	ADP
gujaf-426	85	27	showing	show	VERB
gujaf-426	85	28	that	that	SCONJ
gujaf-426	85	29	it	it	PRON
gujaf-426	85	30	has	have	VERB
gujaf-426	85	31	nothing	nothing	PRON
gujaf-426	85	32	to	to	PART
gujaf-426	85	33	hide	hide	VERB
gujaf-426	85	34	.	.	PUNCT
gujaf-426	86	1	thus	thus	ADV
gujaf-426	86	2	,	,	PUNCT
gujaf-426	86	3	firms	firm	NOUN
gujaf-426	86	4	use	use	VERB
gujaf-426	86	5	timely	timely	ADJ
gujaf-426	86	6	disclosure	disclosure	NOUN
gujaf-426	86	7	as	as	ADP
gujaf-426	86	8	a	a	DET
gujaf-426	86	9	signaling	signal	VERB
gujaf-426	86	10	tool	tool	NOUN
gujaf-426	86	11	to	to	PART
gujaf-426	86	12	differentiate	differentiate	VERB
gujaf-426	86	13	themselves	themselves	PRON
gujaf-426	86	14	from	from	ADP
gujaf-426	86	15	less	less	ADV
gujaf-426	86	16	compliant	compliant	ADJ
gujaf-426	86	17	or	or	CCONJ
gujaf-426	86	18	distressed	distressed	ADJ
gujaf-426	86	19	entities	entity	NOUN
gujaf-426	86	20	.	.	PUNCT
gujaf-426	87	1	stakeholder	stakeholder	NOUN
gujaf-426	87	2	theory	theory	NOUN
gujaf-426	87	3	argues	argue	VERB
gujaf-426	87	4	that	that	SCONJ
gujaf-426	87	5	the	the	DET
gujaf-426	87	6	interests	interest	NOUN
gujaf-426	87	7	of	of	ADP
gujaf-426	87	8	all	all	DET
gujaf-426	87	9	stakeholders	stakeholder	NOUN
gujaf-426	87	10	,	,	PUNCT
gujaf-426	87	11	shareholders	shareholder	NOUN
gujaf-426	87	12	,	,	PUNCT
gujaf-426	87	13	regulators	regulator	NOUN
gujaf-426	87	14	,	,	PUNCT
gujaf-426	87	15	lenders	lender	NOUN
gujaf-426	87	16	,	,	PUNCT
gujaf-426	87	17	employees	employee	NOUN
gujaf-426	87	18	,	,	PUNCT
gujaf-426	87	19	and	and	CCONJ
gujaf-426	87	20	the	the	DET
gujaf-426	87	21	public	public	NOUN
gujaf-426	87	22	,	,	PUNCT
gujaf-426	87	23	must	must	AUX
gujaf-426	87	24	be	be	AUX
gujaf-426	87	25	considered	consider	VERB
gujaf-426	87	26	in	in	ADP
gujaf-426	87	27	corporate	corporate	ADJ
gujaf-426	87	28	decision	decision	NOUN
gujaf-426	87	29	-	-	PUNCT
gujaf-426	87	30	making	making	NOUN
gujaf-426	87	31	.	.	PUNCT
gujaf-426	88	1	from	from	ADP
gujaf-426	88	2	this	this	DET
gujaf-426	88	3	perspective	perspective	NOUN
gujaf-426	88	4	,	,	PUNCT
gujaf-426	88	5	timely	timely	ADJ
gujaf-426	88	6	financial	financial	ADJ
gujaf-426	88	7	disclosure	disclosure	NOUN
gujaf-426	88	8	is	be	AUX
gujaf-426	88	9	a	a	DET
gujaf-426	88	10	responsibility	responsibility	NOUN
gujaf-426	88	11	that	that	SCONJ
gujaf-426	88	12	firms	firm	NOUN
gujaf-426	88	13	owe	owe	VERB
gujaf-426	88	14	to	to	ADP
gujaf-426	88	15	their	their	PRON
gujaf-426	88	16	stakeholders	stakeholder	NOUN
gujaf-426	88	17	.	.	PUNCT
gujaf-426	89	1	a	a	DET
gujaf-426	89	2	well	well	ADV
gujaf-426	89	3	-	-	PUNCT
gujaf-426	89	4	functioning	function	VERB
gujaf-426	89	5	audit	audit	NOUN
gujaf-426	89	6	committee	committee	NOUN
gujaf-426	89	7	can	can	AUX
gujaf-426	89	8	play	play	VERB
gujaf-426	89	9	a	a	DET
gujaf-426	89	10	key	key	ADJ
gujaf-426	89	11	role	role	NOUN
gujaf-426	89	12	in	in	ADP
gujaf-426	89	13	ensuring	ensure	VERB
gujaf-426	89	14	that	that	SCONJ
gujaf-426	89	15	management	management	NOUN
gujaf-426	89	16	fulfills	fulfill	VERB
gujaf-426	89	17	this	this	DET
gujaf-426	89	18	responsibility	responsibility	NOUN
gujaf-426	89	19	by	by	ADP
gujaf-426	89	20	monitoring	monitor	VERB
gujaf-426	89	21	financial	financial	ADJ
gujaf-426	89	22	reporting	reporting	NOUN
gujaf-426	89	23	timelines	timeline	NOUN
gujaf-426	89	24	.	.	PUNCT
gujaf-426	90	1	since	since	SCONJ
gujaf-426	90	2	delays	delay	NOUN
gujaf-426	90	3	in	in	ADP
gujaf-426	90	4	financial	financial	ADJ
gujaf-426	90	5	reporting	reporting	NOUN
gujaf-426	90	6	can	can	AUX
gujaf-426	90	7	result	result	VERB
gujaf-426	90	8	in	in	ADP
gujaf-426	90	9	penalties	penalty	NOUN
gujaf-426	90	10	,	,	PUNCT
gujaf-426	90	11	investor	investor	NOUN
gujaf-426	90	12	distrust	distrust	NOUN
gujaf-426	90	13	,	,	PUNCT
gujaf-426	90	14	or	or	CCONJ
gujaf-426	90	15	regulatory	regulatory	ADJ
gujaf-426	90	16	sanctions	sanction	NOUN
gujaf-426	90	17	,	,	PUNCT
gujaf-426	90	18	firms	firm	NOUN
gujaf-426	90	19	that	that	PRON
gujaf-426	90	20	are	be	AUX
gujaf-426	90	21	responsive	responsive	ADJ
gujaf-426	90	22	to	to	PART
gujaf-426	90	23	stakeholder	stakeholder	VERB
gujaf-426	90	24	needs	need	NOUN
gujaf-426	90	25	tend	tend	VERB
gujaf-426	90	26	to	to	PART
gujaf-426	90	27	adopt	adopt	VERB
gujaf-426	90	28	governance	governance	NOUN
gujaf-426	90	29	mechanisms	mechanism	NOUN
gujaf-426	90	30	that	that	PRON
gujaf-426	90	31	reduce	reduce	VERB
gujaf-426	90	32	these	these	DET
gujaf-426	90	33	risks	risk	NOUN
gujaf-426	90	34	.	.	PUNCT
gujaf-426	91	1	therefore	therefore	ADV
gujaf-426	91	2	,	,	PUNCT
gujaf-426	91	3	audit	audit	NOUN
gujaf-426	91	4	committee	committee	NOUN
gujaf-426	91	5	size	size	NOUN
gujaf-426	91	6	,	,	PUNCT
gujaf-426	91	7	as	as	ADP
gujaf-426	91	8	a	a	DET
gujaf-426	91	9	measure	measure	NOUN
gujaf-426	91	10	of	of	ADP
gujaf-426	91	11	governance	governance	NOUN
gujaf-426	91	12	strength	strength	NOUN
gujaf-426	91	13	,	,	PUNCT
gujaf-426	91	14	can	can	AUX
gujaf-426	91	15	be	be	AUX
gujaf-426	91	16	linked	link	VERB
gujaf-426	91	17	to	to	ADP
gujaf-426	91	18	timely	timely	ADJ
gujaf-426	91	19	disclosure	disclosure	NOUN
gujaf-426	91	20	through	through	ADP
gujaf-426	91	21	the	the	DET
gujaf-426	91	22	lens	lens	NOUN
gujaf-426	91	23	of	of	ADP
gujaf-426	91	24	stakeholder	stakeholder	NOUN
gujaf-426	91	25	accountability	accountability	NOUN
gujaf-426	91	26	.	.	PUNCT
gujaf-426	92	1	gusau	gusau	PROPN
gujaf-426	92	2	journal	journal	PROPN
gujaf-426	92	3	of	of	ADP
gujaf-426	92	4	accounting	accounting	NOUN
gujaf-426	92	5	and	and	CCONJ
gujaf-426	92	6	finance	finance	NOUN
gujaf-426	92	7	,	,	PUNCT
gujaf-426	92	8	vol.6	vol.6	PROPN
gujaf-426	92	9	,	,	PUNCT
gujaf-426	92	10	issue	issue	NOUN
gujaf-426	92	11	2	2	NUM
gujaf-426	92	12	,	,	PUNCT
gujaf-426	92	13	april	april	PROPN
gujaf-426	92	14	,	,	PUNCT
gujaf-426	92	15	2025	2025	NUM
gujaf-426	92	16	232	232	NUM
gujaf-426	92	17	the	the	DET
gujaf-426	92	18	theories	theory	NOUN
gujaf-426	92	19	adopted	adopt	VERB
gujaf-426	92	20	in	in	ADP
gujaf-426	92	21	this	this	DET
gujaf-426	92	22	study	study	NOUN
gujaf-426	92	23	provide	provide	VERB
gujaf-426	92	24	a	a	DET
gujaf-426	92	25	comprehensive	comprehensive	ADJ
gujaf-426	92	26	view	view	NOUN
gujaf-426	92	27	of	of	ADP
gujaf-426	92	28	why	why	SCONJ
gujaf-426	92	29	certain	certain	ADJ
gujaf-426	92	30	audit	audit	NOUN
gujaf-426	92	31	-	-	PUNCT
gujaf-426	92	32	related	relate	VERB
gujaf-426	92	33	characteristics	characteristic	NOUN
gujaf-426	92	34	may	may	AUX
gujaf-426	92	35	influence	influence	VERB
gujaf-426	92	36	financial	financial	ADJ
gujaf-426	92	37	reporting	reporting	NOUN
gujaf-426	92	38	timeliness	timeliness	NOUN
gujaf-426	92	39	.	.	PUNCT
gujaf-426	93	1	the	the	DET
gujaf-426	93	2	resource	resource	NOUN
gujaf-426	93	3	-	-	PUNCT
gujaf-426	93	4	based	base	VERB
gujaf-426	93	5	theory	theory	NOUN
gujaf-426	93	6	links	link	NOUN
gujaf-426	93	7	audit	audit	VERB
gujaf-426	93	8	firm	firm	ADJ
gujaf-426	93	9	size	size	NOUN
gujaf-426	93	10	and	and	CCONJ
gujaf-426	93	11	tenure	tenure	NOUN
gujaf-426	93	12	to	to	ADP
gujaf-426	93	13	internal	internal	ADJ
gujaf-426	93	14	capacity	capacity	NOUN
gujaf-426	93	15	and	and	CCONJ
gujaf-426	93	16	efficiency	efficiency	NOUN
gujaf-426	93	17	.	.	PUNCT
gujaf-426	94	1	disclosure	disclosure	NOUN
gujaf-426	94	2	theory	theory	NOUN
gujaf-426	94	3	explains	explain	VERB
gujaf-426	94	4	how	how	SCONJ
gujaf-426	94	5	timely	timely	ADJ
gujaf-426	94	6	filing	filing	NOUN
gujaf-426	94	7	enhances	enhance	VERB
gujaf-426	94	8	market	market	NOUN
gujaf-426	94	9	credibility	credibility	NOUN
gujaf-426	94	10	.	.	PUNCT
gujaf-426	95	1	stakeholder	stakeholder	PROPN
gujaf-426	95	2	theory	theory	NOUN
gujaf-426	95	3	underlines	underline	VERB
gujaf-426	95	4	the	the	DET
gujaf-426	95	5	importance	importance	NOUN
gujaf-426	95	6	of	of	ADP
gujaf-426	95	7	accountability	accountability	NOUN
gujaf-426	95	8	and	and	CCONJ
gujaf-426	95	9	the	the	DET
gujaf-426	95	10	role	role	NOUN
gujaf-426	95	11	of	of	ADP
gujaf-426	95	12	oversight	oversight	NOUN
gujaf-426	95	13	bodies	body	NOUN
gujaf-426	95	14	in	in	ADP
gujaf-426	95	15	protecting	protect	VERB
gujaf-426	95	16	stakeholder	stakeholder	NOUN
gujaf-426	95	17	interests	interest	NOUN
gujaf-426	95	18	.	.	PUNCT
gujaf-426	96	1	to	to	PART
gujaf-426	96	2	achieve	achieve	VERB
gujaf-426	96	3	the	the	DET
gujaf-426	96	4	objectives	objective	NOUN
gujaf-426	96	5	of	of	ADP
gujaf-426	96	6	the	the	DET
gujaf-426	96	7	study	study	NOUN
gujaf-426	96	8	,	,	PUNCT
gujaf-426	96	9	the	the	DET
gujaf-426	96	10	following	follow	VERB
gujaf-426	96	11	hypotheses	hypothesis	NOUN
gujaf-426	96	12	are	be	AUX
gujaf-426	96	13	tested	test	VERB
gujaf-426	96	14	.	.	PUNCT
gujaf-426	97	1	h1	h1	PROPN
gujaf-426	97	2	:	:	PUNCT
gujaf-426	97	3	audit	audit	NOUN
gujaf-426	97	4	firm	firm	ADJ
gujaf-426	97	5	size	size	NOUN
gujaf-426	97	6	does	do	AUX
gujaf-426	97	7	not	not	PART
gujaf-426	97	8	significantly	significantly	ADV
gujaf-426	97	9	influence	influence	VERB
gujaf-426	97	10	regulatory	regulatory	ADJ
gujaf-426	97	11	filingtimeliness	filingtimeliness	ADJ
gujaf-426	97	12	h2	h2	NOUN
gujaf-426	97	13	:	:	PUNCT
gujaf-426	97	14	audit	audit	NOUN
gujaf-426	97	15	tenure	tenure	NOUN
gujaf-426	97	16	does	do	AUX
gujaf-426	97	17	not	not	PART
gujaf-426	97	18	significantly	significantly	ADV
gujaf-426	97	19	influence	influence	VERB
gujaf-426	97	20	regulatory	regulatory	ADJ
gujaf-426	97	21	filingtimeliness	filingtimeliness	NOUN
gujaf-426	97	22	h3	h3	NOUN
gujaf-426	97	23	:	:	PUNCT
gujaf-426	97	24	audit	audit	NOUN
gujaf-426	97	25	committee	committee	NOUN
gujaf-426	97	26	size	size	NOUN
gujaf-426	97	27	does	do	AUX
gujaf-426	97	28	not	not	PART
gujaf-426	97	29	significantly	significantly	ADV
gujaf-426	97	30	influence	influence	VERB
gujaf-426	97	31	regulatory	regulatory	ADJ
gujaf-426	97	32	filingtimeliness	filingtimeliness	NOUN
gujaf-426	97	33	3.0	3.0	NUM
gujaf-426	97	34	methodology	methodology	NOUN
gujaf-426	97	35	research	research	NOUN
gujaf-426	97	36	design	design	NOUN
gujaf-426	97	37	is	be	AUX
gujaf-426	97	38	a	a	DET
gujaf-426	97	39	crucial	crucial	ADJ
gujaf-426	97	40	aspect	aspect	NOUN
gujaf-426	97	41	of	of	ADP
gujaf-426	97	42	a	a	DET
gujaf-426	97	43	study	study	NOUN
gujaf-426	97	44	,	,	PUNCT
gujaf-426	97	45	serving	serve	VERB
gujaf-426	97	46	as	as	ADP
gujaf-426	97	47	a	a	DET
gujaf-426	97	48	master	master	NOUN
gujaf-426	97	49	plan	plan	NOUN
gujaf-426	97	50	that	that	PRON
gujaf-426	97	51	outlines	outline	VERB
gujaf-426	97	52	the	the	DET
gujaf-426	97	53	collection	collection	NOUN
gujaf-426	97	54	and	and	CCONJ
gujaf-426	97	55	analysis	analysis	NOUN
gujaf-426	97	56	of	of	ADP
gujaf-426	97	57	data	datum	NOUN
gujaf-426	97	58	.	.	PUNCT
gujaf-426	98	1	in	in	ADP
gujaf-426	98	2	this	this	DET
gujaf-426	98	3	study	study	NOUN
gujaf-426	98	4	,	,	PUNCT
gujaf-426	98	5	a	a	DET
gujaf-426	98	6	descriptive	descriptive	ADJ
gujaf-426	98	7	and	and	CCONJ
gujaf-426	98	8	correlational	correlational	ADJ
gujaf-426	98	9	research	research	NOUN
gujaf-426	98	10	design	design	NOUN
gujaf-426	98	11	was	be	AUX
gujaf-426	98	12	adopted	adopt	VERB
gujaf-426	98	13	to	to	PART
gujaf-426	98	14	examine	examine	VERB
gujaf-426	98	15	the	the	DET
gujaf-426	98	16	relationship	relationship	NOUN
gujaf-426	98	17	between	between	ADP
gujaf-426	98	18	audit	audit	NOUN
gujaf-426	98	19	compliance	compliance	NOUN
gujaf-426	98	20	parameters	parameter	NOUN
gujaf-426	98	21	and	and	CCONJ
gujaf-426	98	22	regulatory	regulatory	ADJ
gujaf-426	98	23	filing	filing	NOUN
gujaf-426	98	24	timeliness	timeliness	NOUN
gujaf-426	98	25	.	.	PUNCT
gujaf-426	99	1	the	the	DET
gujaf-426	99	2	panel	panel	NOUN
gujaf-426	99	3	data	data	VERB
gujaf-426	99	4	analysis	analysis	NOUN
gujaf-426	99	5	approach	approach	NOUN
gujaf-426	99	6	was	be	AUX
gujaf-426	99	7	employed	employ	VERB
gujaf-426	99	8	,	,	PUNCT
gujaf-426	99	9	utilizing	utilize	VERB
gujaf-426	99	10	annual	annual	ADJ
gujaf-426	99	11	reports	report	NOUN
gujaf-426	99	12	and	and	CCONJ
gujaf-426	99	13	accounts	account	NOUN
gujaf-426	99	14	as	as	ADP
gujaf-426	99	15	the	the	DET
gujaf-426	99	16	main	main	ADJ
gujaf-426	99	17	data	datum	NOUN
gujaf-426	99	18	source	source	NOUN
gujaf-426	99	19	.	.	PUNCT
gujaf-426	100	1	the	the	DET
gujaf-426	100	2	choice	choice	NOUN
gujaf-426	100	3	of	of	ADP
gujaf-426	100	4	this	this	DET
gujaf-426	100	5	design	design	NOUN
gujaf-426	100	6	was	be	AUX
gujaf-426	100	7	justified	justify	VERB
gujaf-426	100	8	by	by	ADP
gujaf-426	100	9	the	the	DET
gujaf-426	100	10	study	study	NOUN
gujaf-426	100	11	's	's	PART
gujaf-426	100	12	objective	objective	NOUN
gujaf-426	100	13	and	and	CCONJ
gujaf-426	100	14	the	the	DET
gujaf-426	100	15	availability	availability	NOUN
gujaf-426	100	16	of	of	ADP
gujaf-426	100	17	secondary	secondary	ADJ
gujaf-426	100	18	data	datum	NOUN
gujaf-426	100	19	.	.	PUNCT
gujaf-426	101	1	following	follow	VERB
gujaf-426	101	2	a	a	DET
gujaf-426	101	3	deductive	deductive	ADJ
gujaf-426	101	4	approach	approach	NOUN
gujaf-426	101	5	within	within	ADP
gujaf-426	101	6	the	the	DET
gujaf-426	101	7	positivist	positivist	ADJ
gujaf-426	101	8	paradigm	paradigm	NOUN
gujaf-426	101	9	,	,	PUNCT
gujaf-426	101	10	a	a	DET
gujaf-426	101	11	quantitative	quantitative	ADJ
gujaf-426	101	12	method	method	NOUN
gujaf-426	101	13	was	be	AUX
gujaf-426	101	14	used	use	VERB
gujaf-426	101	15	to	to	PART
gujaf-426	101	16	test	test	VERB
gujaf-426	101	17	the	the	DET
gujaf-426	101	18	relationship	relationship	NOUN
gujaf-426	101	19	between	between	ADP
gujaf-426	101	20	the	the	DET
gujaf-426	101	21	variables	variable	NOUN
gujaf-426	101	22	.	.	PUNCT
gujaf-426	102	1	the	the	DET
gujaf-426	102	2	study	study	NOUN
gujaf-426	102	3	focuses	focus	VERB
gujaf-426	102	4	on	on	ADP
gujaf-426	102	5	some	some	DET
gujaf-426	102	6	selected	select	VERB
gujaf-426	102	7	companies	company	NOUN
gujaf-426	102	8	listed	list	VERB
gujaf-426	102	9	on	on	ADP
gujaf-426	102	10	the	the	DET
gujaf-426	102	11	nigerian	nigerian	ADJ
gujaf-426	102	12	stock	stock	NOUN
gujaf-426	102	13	exchange	exchange	NOUN
gujaf-426	102	14	(	(	PUNCT
gujaf-426	102	15	now	now	ADV
gujaf-426	102	16	nigerian	nigerian	ADJ
gujaf-426	102	17	exchange	exchange	NOUN
gujaf-426	102	18	group	group	NOUN
gujaf-426	102	19	as	as	ADP
gujaf-426	102	20	of	of	ADP
gujaf-426	102	21	2022	2022	NUM
gujaf-426	102	22	)	)	PUNCT
gujaf-426	102	23	as	as	ADP
gujaf-426	102	24	of	of	ADP
gujaf-426	102	25	december	december	PROPN
gujaf-426	102	26	31	31	NUM
gujaf-426	102	27	,	,	PUNCT
gujaf-426	102	28	2022	2022	NUM
gujaf-426	102	29	.	.	PUNCT
gujaf-426	103	1	out	out	ADP
gujaf-426	103	2	of	of	ADP
gujaf-426	103	3	the	the	DET
gujaf-426	103	4	160	160	NUM
gujaf-426	103	5	companies	company	NOUN
gujaf-426	103	6	in	in	ADP
gujaf-426	103	7	the	the	DET
gujaf-426	103	8	population	population	NOUN
gujaf-426	103	9	,	,	PUNCT
gujaf-426	103	10	42	42	NUM
gujaf-426	103	11	were	be	AUX
gujaf-426	103	12	used	use	VERB
gujaf-426	103	13	to	to	PART
gujaf-426	103	14	represent	represent	VERB
gujaf-426	103	15	the	the	DET
gujaf-426	103	16	adjusted	adjust	VERB
gujaf-426	103	17	population	population	NOUN
gujaf-426	103	18	from	from	ADP
gujaf-426	103	19	2012	2012	NUM
gujaf-426	103	20	to	to	ADP
gujaf-426	103	21	2021	2021	NUM
gujaf-426	103	22	,	,	PUNCT
gujaf-426	103	23	considering	consider	VERB
gujaf-426	103	24	certain	certain	ADJ
gujaf-426	103	25	criteria	criterion	NOUN
gujaf-426	103	26	such	such	ADJ
gujaf-426	103	27	as	as	ADP
gujaf-426	103	28	the	the	DET
gujaf-426	103	29	availability	availability	NOUN
gujaf-426	103	30	of	of	ADP
gujaf-426	103	31	audited	audit	VERB
gujaf-426	103	32	financial	financial	ADJ
gujaf-426	103	33	reports	report	NOUN
gujaf-426	103	34	,	,	PUNCT
gujaf-426	103	35	complete	complete	ADJ
gujaf-426	103	36	information	information	NOUN
gujaf-426	103	37	for	for	ADP
gujaf-426	103	38	the	the	DET
gujaf-426	103	39	study	study	NOUN
gujaf-426	103	40	period	period	NOUN
gujaf-426	103	41	,	,	PUNCT
gujaf-426	103	42	and	and	CCONJ
gujaf-426	103	43	non	non	ADJ
gujaf-426	103	44	-	-	ADJ
gujaf-426	103	45	delisting	delisting	ADJ
gujaf-426	103	46	from	from	ADP
gujaf-426	103	47	the	the	DET
gujaf-426	103	48	nigerian	nigerian	ADJ
gujaf-426	103	49	exchange	exchange	NOUN
gujaf-426	103	50	group	group	NOUN
gujaf-426	103	51	.	.	PUNCT
gujaf-426	104	1	a	a	DET
gujaf-426	104	2	mix	mix	NOUN
gujaf-426	104	3	of	of	ADP
gujaf-426	104	4	stratified	stratified	ADJ
gujaf-426	104	5	sampling	sampling	NOUN
gujaf-426	104	6	techniques	technique	NOUN
gujaf-426	104	7	and	and	CCONJ
gujaf-426	104	8	convenience	convenience	NOUN
gujaf-426	104	9	sampling	sampling	NOUN
gujaf-426	104	10	was	be	AUX
gujaf-426	104	11	deployed	deploy	VERB
gujaf-426	104	12	to	to	PART
gujaf-426	104	13	select	select	VERB
gujaf-426	104	14	the	the	DET
gujaf-426	104	15	companies	company	NOUN
gujaf-426	104	16	for	for	ADP
gujaf-426	104	17	the	the	DET
gujaf-426	104	18	study	study	NOUN
gujaf-426	104	19	.	.	PUNCT
gujaf-426	105	1	the	the	DET
gujaf-426	105	2	panel	panel	NOUN
gujaf-426	105	3	multiple	multiple	ADJ
gujaf-426	105	4	regression	regression	NOUN
gujaf-426	105	5	was	be	AUX
gujaf-426	105	6	employed	employ	VERB
gujaf-426	105	7	to	to	PART
gujaf-426	105	8	test	test	VERB
gujaf-426	105	9	the	the	DET
gujaf-426	105	10	research	research	NOUN
gujaf-426	105	11	hypotheses	hypothesis	NOUN
gujaf-426	105	12	,	,	PUNCT
gujaf-426	105	13	given	give	VERB
gujaf-426	105	14	the	the	DET
gujaf-426	105	15	panel	panel	NOUN
gujaf-426	105	16	nature	nature	NOUN
gujaf-426	105	17	of	of	ADP
gujaf-426	105	18	the	the	DET
gujaf-426	105	19	data	datum	NOUN
gujaf-426	105	20	and	and	CCONJ
gujaf-426	105	21	consistency	consistency	NOUN
gujaf-426	105	22	with	with	ADP
gujaf-426	105	23	previous	previous	ADJ
gujaf-426	105	24	empirical	empirical	ADJ
gujaf-426	105	25	studies	study	NOUN
gujaf-426	105	26	.	.	PUNCT
gujaf-426	106	1	the	the	DET
gujaf-426	106	2	study	study	NOUN
gujaf-426	106	3	focuses	focus	VERB
gujaf-426	106	4	on	on	ADP
gujaf-426	106	5	listed	list	VERB
gujaf-426	106	6	companies	company	NOUN
gujaf-426	106	7	in	in	ADP
gujaf-426	106	8	nigeria	nigeria	PROPN
gujaf-426	106	9	as	as	ADP
gujaf-426	106	10	of	of	ADP
gujaf-426	106	11	december	december	PROPN
gujaf-426	106	12	31	31	NUM
gujaf-426	106	13	,	,	PUNCT
gujaf-426	106	14	2022	2022	NUM
gujaf-426	106	15	.	.	PUNCT
gujaf-426	107	1	from	from	ADP
gujaf-426	107	2	a	a	DET
gujaf-426	107	3	population	population	NOUN
gujaf-426	107	4	of	of	ADP
gujaf-426	107	5	160	160	NUM
gujaf-426	107	6	firms	firm	NOUN
gujaf-426	107	7	,	,	PUNCT
gujaf-426	107	8	42	42	NUM
gujaf-426	107	9	companies	company	NOUN
gujaf-426	107	10	were	be	AUX
gujaf-426	107	11	selected	select	VERB
gujaf-426	107	12	based	base	VERB
gujaf-426	107	13	on	on	ADP
gujaf-426	107	14	the	the	DET
gujaf-426	107	15	availability	availability	NOUN
gujaf-426	107	16	of	of	ADP
gujaf-426	107	17	complete	complete	ADJ
gujaf-426	107	18	financial	financial	ADJ
gujaf-426	107	19	data	datum	NOUN
gujaf-426	107	20	between	between	ADP
gujaf-426	107	21	2012	2012	NUM
gujaf-426	107	22	and	and	CCONJ
gujaf-426	107	23	2021	2021	NUM
gujaf-426	107	24	and	and	CCONJ
gujaf-426	107	25	continuous	continuous	ADJ
gujaf-426	107	26	listing	listing	NOUN
gujaf-426	107	27	status	status	NOUN
gujaf-426	107	28	.	.	PUNCT
gujaf-426	108	1	a	a	DET
gujaf-426	108	2	stratified	stratified	ADJ
gujaf-426	108	3	sampling	sampling	NOUN
gujaf-426	108	4	technique	technique	NOUN
gujaf-426	108	5	was	be	AUX
gujaf-426	108	6	first	first	ADV
gujaf-426	108	7	applied	apply	VERB
gujaf-426	108	8	by	by	ADP
gujaf-426	108	9	categorizing	categorize	VERB
gujaf-426	108	10	companies	company	NOUN
gujaf-426	108	11	across	across	ADP
gujaf-426	108	12	ten	ten	NUM
gujaf-426	108	13	sectors	sector	NOUN
gujaf-426	108	14	:	:	PUNCT
gujaf-426	108	15	agriculture	agriculture	NOUN
gujaf-426	108	16	,	,	PUNCT
gujaf-426	108	17	conglomerates	conglomerate	NOUN
gujaf-426	108	18	,	,	PUNCT
gujaf-426	108	19	construction	construction	NOUN
gujaf-426	108	20	and	and	CCONJ
gujaf-426	108	21	real	real	ADJ
gujaf-426	108	22	estate	estate	NOUN
gujaf-426	108	23	,	,	PUNCT
gujaf-426	108	24	consumer	consumer	NOUN
gujaf-426	108	25	goods	good	NOUN
gujaf-426	108	26	,	,	PUNCT
gujaf-426	108	27	healthcare	healthcare	PROPN
gujaf-426	108	28	,	,	PUNCT
gujaf-426	108	29	information	information	NOUN
gujaf-426	108	30	and	and	CCONJ
gujaf-426	108	31	communication	communication	NOUN
gujaf-426	108	32	technology	technology	NOUN
gujaf-426	108	33	,	,	PUNCT
gujaf-426	108	34	industrial	industrial	ADJ
gujaf-426	108	35	goods	good	NOUN
gujaf-426	108	36	,	,	PUNCT
gujaf-426	108	37	oil	oil	NOUN
gujaf-426	108	38	and	and	CCONJ
gujaf-426	108	39	gas	gas	NOUN
gujaf-426	108	40	,	,	PUNCT
gujaf-426	108	41	services	service	NOUN
gujaf-426	108	42	,	,	PUNCT
gujaf-426	108	43	and	and	CCONJ
gujaf-426	108	44	natural	natural	ADJ
gujaf-426	108	45	resources	resource	NOUN
gujaf-426	108	46	.	.	PUNCT
gujaf-426	109	1	within	within	ADP
gujaf-426	109	2	each	each	DET
gujaf-426	109	3	sector	sector	NOUN
gujaf-426	109	4	,	,	PUNCT
gujaf-426	109	5	convenience	convenience	NOUN
gujaf-426	109	6	sampling	sampling	NOUN
gujaf-426	109	7	was	be	AUX
gujaf-426	109	8	then	then	ADV
gujaf-426	109	9	used	use	VERB
gujaf-426	109	10	to	to	PART
gujaf-426	109	11	select	select	VERB
gujaf-426	109	12	firms	firm	NOUN
gujaf-426	109	13	with	with	ADP
gujaf-426	109	14	complete	complete	ADJ
gujaf-426	109	15	annual	annual	ADJ
gujaf-426	109	16	reports	report	NOUN
gujaf-426	109	17	for	for	ADP
gujaf-426	109	18	the	the	DET
gujaf-426	109	19	period	period	NOUN
gujaf-426	109	20	under	under	ADP
gujaf-426	109	21	review	review	NOUN
gujaf-426	109	22	.	.	PUNCT
gujaf-426	110	1	this	this	DET
gujaf-426	110	2	dual	dual	ADJ
gujaf-426	110	3	sampling	sample	VERB
gujaf-426	110	4	approach	approach	NOUN
gujaf-426	110	5	ensured	ensure	VERB
gujaf-426	110	6	sectoral	sectoral	ADJ
gujaf-426	110	7	representation	representation	NOUN
gujaf-426	110	8	and	and	CCONJ
gujaf-426	110	9	accessibility	accessibility	NOUN
gujaf-426	110	10	of	of	ADP
gujaf-426	110	11	relevant	relevant	ADJ
gujaf-426	110	12	secondary	secondary	ADJ
gujaf-426	110	13	data	datum	NOUN
gujaf-426	110	14	.	.	PUNCT
gujaf-426	111	1	the	the	DET
gujaf-426	111	2	dependent	dependent	ADJ
gujaf-426	111	3	variable	variable	NOUN
gujaf-426	111	4	,	,	PUNCT
gujaf-426	111	5	regulatory	regulatory	ADJ
gujaf-426	111	6	filing	filing	NOUN
gujaf-426	111	7	timeliness	timeliness	NOUN
gujaf-426	111	8	(	(	PUNCT
gujaf-426	111	9	rft	rft	NOUN
gujaf-426	111	10	)	)	PUNCT
gujaf-426	111	11	,	,	PUNCT
gujaf-426	111	12	is	be	AUX
gujaf-426	111	13	defined	define	VERB
gujaf-426	111	14	as	as	ADP
gujaf-426	111	15	the	the	DET
gujaf-426	111	16	number	number	NOUN
gujaf-426	111	17	of	of	ADP
gujaf-426	111	18	days	day	NOUN
gujaf-426	111	19	between	between	ADP
gujaf-426	111	20	the	the	DET
gujaf-426	111	21	end	end	NOUN
gujaf-426	111	22	of	of	ADP
gujaf-426	111	23	a	a	DET
gujaf-426	111	24	firm	firm	NOUN
gujaf-426	111	25	’s	’s	PART
gujaf-426	111	26	financial	financial	ADJ
gujaf-426	111	27	year	year	NOUN
gujaf-426	111	28	(	(	PUNCT
gujaf-426	111	29	31st	31st	NOUN
gujaf-426	111	30	december	december	PROPN
gujaf-426	111	31	)	)	PUNCT
gujaf-426	111	32	and	and	CCONJ
gujaf-426	111	33	the	the	DET
gujaf-426	111	34	date	date	NOUN
gujaf-426	111	35	the	the	DET
gujaf-426	111	36	auditor	auditor	NOUN
gujaf-426	111	37	signs	sign	VERB
gujaf-426	111	38	the	the	DET
gujaf-426	111	39	financial	financial	ADJ
gujaf-426	111	40	statement	statement	NOUN
gujaf-426	111	41	,	,	PUNCT
gujaf-426	111	42	as	as	SCONJ
gujaf-426	111	43	used	use	VERB
gujaf-426	111	44	by	by	ADP
gujaf-426	111	45	mcgee	mcgee	PROPN
gujaf-426	111	46	(	(	PUNCT
gujaf-426	111	47	2008	2008	NUM
gujaf-426	111	48	)	)	PUNCT
gujaf-426	111	49	.	.	PUNCT
gujaf-426	112	1	the	the	DET
gujaf-426	112	2	audit	audit	NOUN
gujaf-426	112	3	compliance	compliance	NOUN
gujaf-426	112	4	parameters	parameter	NOUN
gujaf-426	112	5	used	use	VERB
gujaf-426	112	6	in	in	ADP
gujaf-426	112	7	this	this	DET
gujaf-426	112	8	study	study	NOUN
gujaf-426	112	9	are	be	AUX
gujaf-426	112	10	operationalized	operationalize	VERB
gujaf-426	112	11	as	as	SCONJ
gujaf-426	112	12	follows	follow	VERB
gujaf-426	112	13	:	:	PUNCT
gujaf-426	112	14	table	table	NOUN
gujaf-426	112	15	1	1	NUM
gujaf-426	112	16	gusau	gusau	ADJ
gujaf-426	112	17	journal	journal	NOUN
gujaf-426	112	18	of	of	ADP
gujaf-426	112	19	accounting	accounting	NOUN
gujaf-426	112	20	and	and	CCONJ
gujaf-426	112	21	finance	finance	NOUN
gujaf-426	112	22	,	,	PUNCT
gujaf-426	112	23	vol.6	vol.6	PROPN
gujaf-426	112	24	,	,	PUNCT
gujaf-426	112	25	issue	issue	NOUN
gujaf-426	112	26	2	2	NUM
gujaf-426	112	27	,	,	PUNCT
gujaf-426	112	28	april	april	PROPN
gujaf-426	112	29	,	,	PUNCT
gujaf-426	112	30	2025	2025	NUM
gujaf-426	112	31	233	233	NUM
gujaf-426	112	32	variable	variable	ADJ
gujaf-426	112	33	measurement	measurement	NOUN
gujaf-426	112	34	parameter	parameter	PROPN
gujaf-426	112	35	measurement	measurement	PROPN
gujaf-426	112	36	source	source	NOUN
gujaf-426	112	37	audit	audit	NOUN
gujaf-426	112	38	firm	firm	ADJ
gujaf-426	112	39	size	size	NOUN
gujaf-426	112	40	(	(	PUNCT
gujaf-426	112	41	afs	afs	NOUN
gujaf-426	112	42	)	)	PUNCT
gujaf-426	112	43	binary	binary	ADJ
gujaf-426	112	44	variable	variable	NOUN
gujaf-426	112	45	:	:	PUNCT
gujaf-426	112	46	1	1	NUM
gujaf-426	112	47	=	=	SYM
gujaf-426	112	48	big	big	ADJ
gujaf-426	112	49	four	four	NUM
gujaf-426	112	50	,	,	PUNCT
gujaf-426	112	51	0	0	NUM
gujaf-426	112	52	=	=	SYM
gujaf-426	112	53	non	non	ADJ
gujaf-426	112	54	-	-	ADJ
gujaf-426	112	55	big	big	ADJ
gujaf-426	112	56	four	four	NUM
gujaf-426	112	57	modugu	modugu	NOUN
gujaf-426	112	58	,	,	PUNCT
gujaf-426	112	59	eragbhe	eragbhe	NOUN
gujaf-426	112	60	,	,	PUNCT
gujaf-426	112	61	and	and	CCONJ
gujaf-426	112	62	ikhatua	ikhatua	NOUN
gujaf-426	112	63	(	(	PUNCT
gujaf-426	112	64	2012	2012	NUM
gujaf-426	112	65	)	)	PUNCT
gujaf-426	112	66	audit	audit	NOUN
gujaf-426	112	67	tenure	tenure	NOUN
gujaf-426	112	68	(	(	PUNCT
gujaf-426	112	69	at	at	ADP
gujaf-426	112	70	)	)	PUNCT
gujaf-426	112	71	binary	binary	ADJ
gujaf-426	112	72	variable	variable	NOUN
gujaf-426	112	73	:	:	PUNCT
gujaf-426	112	74	1	1	NUM
gujaf-426	112	75	=	=	SYM
gujaf-426	112	76	≥	≥	NUM
gujaf-426	112	77	3	3	NUM
gujaf-426	112	78	year	year	NOUN
gujaf-426	112	79	,	,	PUNCT
gujaf-426	112	80	0	0	NUM
gujaf-426	113	1	=	=	SYM
gujaf-426	113	2	<	<	X
gujaf-426	113	3	3	3	NUM
gujaf-426	113	4	years	year	NOUN
gujaf-426	113	5	odjaremu	odjaremu	NOUN
gujaf-426	113	6	and	and	CCONJ
gujaf-426	113	7	jeroh	jeroh	NOUN
gujaf-426	113	8	(	(	PUNCT
gujaf-426	113	9	2019	2019	NUM
gujaf-426	113	10	)	)	PUNCT
gujaf-426	113	11	audit	audit	NOUN
gujaf-426	113	12	committee	committee	NOUN
gujaf-426	113	13	size	size	NOUN
gujaf-426	113	14	(	(	PUNCT
gujaf-426	113	15	acs	acs	NOUN
gujaf-426	113	16	)	)	PUNCT
gujaf-426	113	17	number	number	NOUN
gujaf-426	113	18	of	of	ADP
gujaf-426	113	19	audit	audit	NOUN
gujaf-426	113	20	committee	committee	NOUN
gujaf-426	113	21	members	member	NOUN
gujaf-426	113	22	on	on	ADP
gujaf-426	113	23	the	the	DET
gujaf-426	113	24	board	board	NOUN
gujaf-426	113	25	study	study	NOUN
gujaf-426	113	26	definition	definition	NOUN
gujaf-426	113	27	source	source	NOUN
gujaf-426	113	28	:	:	PUNCT
gujaf-426	113	29	authors	author	NOUN
gujaf-426	113	30	'	'	PART
gujaf-426	113	31	compilation	compilation	NOUN
gujaf-426	113	32	,	,	PUNCT
gujaf-426	113	33	2024	2024	NUM
gujaf-426	113	34	.	.	PUNCT
gujaf-426	114	1	model	model	NOUN
gujaf-426	114	2	specification	specification	NOUN
gujaf-426	114	3	to	to	PART
gujaf-426	114	4	estimate	estimate	VERB
gujaf-426	114	5	the	the	DET
gujaf-426	114	6	relationship	relationship	NOUN
gujaf-426	114	7	between	between	ADP
gujaf-426	114	8	audit	audit	NOUN
gujaf-426	114	9	compliance	compliance	NOUN
gujaf-426	114	10	parameters	parameter	NOUN
gujaf-426	114	11	and	and	CCONJ
gujaf-426	114	12	timely	timely	ADJ
gujaf-426	114	13	financial	financial	ADJ
gujaf-426	114	14	disclosure	disclosure	NOUN
gujaf-426	114	15	,	,	PUNCT
gujaf-426	114	16	the	the	DET
gujaf-426	114	17	following	follow	VERB
gujaf-426	114	18	panel	panel	NOUN
gujaf-426	114	19	regression	regression	NOUN
gujaf-426	114	20	model	model	NOUN
gujaf-426	114	21	was	be	AUX
gujaf-426	114	22	specified	specify	VERB
gujaf-426	114	23	and	and	CCONJ
gujaf-426	114	24	tested	test	VERB
gujaf-426	114	25	using	use	VERB
gujaf-426	114	26	feasible	feasible	ADJ
gujaf-426	114	27	generalized	generalized	ADJ
gujaf-426	114	28	least	least	ADJ
gujaf-426	114	29	squares	square	NOUN
gujaf-426	114	30	(	(	PUNCT
gujaf-426	114	31	fgls	fgls	NOUN
gujaf-426	114	32	):	):	PUNCT
gujaf-426	114	33	rftit	rftit	NOUN
gujaf-426	114	34	=	=	PUNCT
gujaf-426	114	35	β0	β0	PROPN
gujaf-426	115	1	+	+	CCONJ
gujaf-426	115	2	β1	β1	PROPN
gujaf-426	115	3	afsit	afsit	NOUN
gujaf-426	115	4	+	+	CCONJ
gujaf-426	115	5	β2	β2	NOUN
gujaf-426	115	6	atit	atit	NOUN
gujaf-426	115	7	+	+	CCONJ
gujaf-426	115	8	β3	β3	VERB
gujaf-426	115	9	acsit	acsit	NOUN
gujaf-426	115	10	+	+	CCONJ
gujaf-426	115	11	εit	εit	VERB
gujaf-426	116	1	where	where	SCONJ
gujaf-426	116	2	:	:	PUNCT
gujaf-426	116	3	rftit	rftit	ADJ
gujaf-426	116	4	=	=	SYM
gujaf-426	116	5	regulatory	regulatory	ADJ
gujaf-426	116	6	filing	filing	NOUN
gujaf-426	116	7	timeliness	timeliness	NOUN
gujaf-426	116	8	afsit	afsit	NOUN
gujaf-426	116	9	=	=	PUNCT
gujaf-426	116	10	audit	audit	NOUN
gujaf-426	116	11	firm	firm	ADJ
gujaf-426	116	12	size	size	NOUN
gujaf-426	116	13	atit	atit	NOUN
gujaf-426	116	14	=	=	PUNCT
gujaf-426	116	15	audit	audit	NOUN
gujaf-426	116	16	tenure	tenure	NOUN
gujaf-426	116	17	acsit	acsit	NOUN
gujaf-426	116	18	=	=	PUNCT
gujaf-426	116	19	audit	audit	NOUN
gujaf-426	116	20	committee	committee	NOUN
gujaf-426	116	21	size	size	NOUN
gujaf-426	116	22	β0	β0	PROPN
gujaf-426	116	23	=	=	PUNCT
gujaf-426	116	24	intercept	intercept	NOUN
gujaf-426	116	25	β1	β1	PROPN
gujaf-426	116	26	,	,	PUNCT
gujaf-426	116	27	β2	β2	NOUN
gujaf-426	116	28	,	,	PUNCT
gujaf-426	116	29	β3	β3	ADJ
gujaf-426	116	30	=	=	SYM
gujaf-426	116	31	coefficients	coefficient	NOUN
gujaf-426	116	32	of	of	ADP
gujaf-426	116	33	the	the	DET
gujaf-426	116	34	variables	variable	NOUN
gujaf-426	116	35	εit	εit	NOUN
gujaf-426	116	36	=	=	NOUN
gujaf-426	116	37	error	error	NOUN
gujaf-426	116	38	term	term	NOUN
gujaf-426	116	39	all	all	DET
gujaf-426	116	40	variables	variable	NOUN
gujaf-426	116	41	were	be	AUX
gujaf-426	116	42	measured	measure	VERB
gujaf-426	116	43	consistently	consistently	ADV
gujaf-426	116	44	with	with	ADP
gujaf-426	116	45	existing	exist	VERB
gujaf-426	116	46	literature	literature	NOUN
gujaf-426	116	47	.	.	PUNCT
gujaf-426	117	1	the	the	DET
gujaf-426	117	2	model	model	NOUN
gujaf-426	117	3	was	be	AUX
gujaf-426	117	4	tested	test	VERB
gujaf-426	117	5	for	for	ADP
gujaf-426	117	6	multicollinearity	multicollinearity	NOUN
gujaf-426	117	7	,	,	PUNCT
gujaf-426	117	8	heteroscedasticity	heteroscedasticity	NOUN
gujaf-426	117	9	,	,	PUNCT
gujaf-426	117	10	autocorrelation	autocorrelation	NOUN
gujaf-426	117	11	,	,	PUNCT
gujaf-426	117	12	and	and	CCONJ
gujaf-426	117	13	model	model	NOUN
gujaf-426	117	14	appropriateness	appropriateness	NOUN
gujaf-426	117	15	using	use	VERB
gujaf-426	117	16	standard	standard	ADJ
gujaf-426	117	17	diagnostic	diagnostic	ADJ
gujaf-426	117	18	tools	tool	NOUN
gujaf-426	117	19	,	,	PUNCT
gujaf-426	117	20	and	and	CCONJ
gujaf-426	117	21	results	result	NOUN
gujaf-426	117	22	guided	guide	VERB
gujaf-426	117	23	the	the	DET
gujaf-426	117	24	choice	choice	NOUN
gujaf-426	117	25	of	of	ADP
gujaf-426	117	26	fgls	fgls	NUM
gujaf-426	117	27	estimation	estimation	NOUN
gujaf-426	117	28	.	.	PUNCT
gujaf-426	118	1	4.0	4.0	NUM
gujaf-426	118	2	data	datum	NOUN
gujaf-426	118	3	analysis	analysis	NOUN
gujaf-426	118	4	and	and	CCONJ
gujaf-426	118	5	discussion	discussion	NOUN
gujaf-426	118	6	the	the	DET
gujaf-426	118	7	descriptive	descriptive	ADJ
gujaf-426	118	8	statistics	statistic	NOUN
gujaf-426	118	9	of	of	ADP
gujaf-426	118	10	the	the	DET
gujaf-426	118	11	explained	explain	VERB
gujaf-426	118	12	and	and	CCONJ
gujaf-426	118	13	the	the	DET
gujaf-426	118	14	explanatory	explanatory	ADJ
gujaf-426	118	15	variables	variable	NOUN
gujaf-426	118	16	are	be	AUX
gujaf-426	118	17	presented	present	VERB
gujaf-426	118	18	in	in	ADP
gujaf-426	118	19	table	table	NOUN
gujaf-426	118	20	2	2	NUM
gujaf-426	118	21	where	where	SCONJ
gujaf-426	118	22	the	the	DET
gujaf-426	118	23	minimum	minimum	ADJ
gujaf-426	118	24	,	,	PUNCT
gujaf-426	118	25	maximum	maximum	ADJ
gujaf-426	118	26	,	,	PUNCT
gujaf-426	118	27	mean	mean	ADJ
gujaf-426	118	28	,	,	PUNCT
gujaf-426	118	29	and	and	CCONJ
gujaf-426	118	30	standard	standard	ADJ
gujaf-426	118	31	deviation	deviation	NOUN
gujaf-426	118	32	of	of	ADP
gujaf-426	118	33	the	the	DET
gujaf-426	118	34	data	datum	NOUN
gujaf-426	118	35	for	for	ADP
gujaf-426	118	36	the	the	DET
gujaf-426	118	37	variables	variable	NOUN
gujaf-426	118	38	in	in	ADP
gujaf-426	118	39	the	the	DET
gujaf-426	118	40	study	study	NOUN
gujaf-426	118	41	are	be	AUX
gujaf-426	118	42	described	describe	VERB
gujaf-426	118	43	.	.	PUNCT
gujaf-426	119	1	table	table	NOUN
gujaf-426	119	2	2	2	NUM
gujaf-426	119	3	.	.	PUNCT
gujaf-426	120	1	summary	summary	NOUN
gujaf-426	120	2	of	of	ADP
gujaf-426	120	3	descriptive	descriptive	ADJ
gujaf-426	120	4	statistics	statistic	NOUN
gujaf-426	120	5	mean	mean	VERB
gujaf-426	120	6	std	std	X
gujaf-426	120	7	.	.	PROPN
gujaf-426	121	1	dev	dev	PROPN
gujaf-426	121	2	.	.	PUNCT
gujaf-426	122	1	min	min	PROPN
gujaf-426	122	2	max	max	PROPN
gujaf-426	122	3	skewness	skewness	PROPN
gujaf-426	122	4	kurtosis	kurtosis	VERB
gujaf-426	122	5	rft	rft	NOUN
gujaf-426	122	6	125.709	125.709	NUM
gujaf-426	122	7	96.676	96.676	NUM
gujaf-426	122	8	147	147	NUM
gujaf-426	122	9	234	234	NUM
gujaf-426	122	10	4.041	4.041	NUM
gujaf-426	122	11	25.056	25.056	NUM
gujaf-426	122	12	afs	afs	NOUN
gujaf-426	122	13	.416	.416	NUM
gujaf-426	122	14	.493	.493	NUM
gujaf-426	122	15	0	0	NUM
gujaf-426	122	16	1	1	NUM
gujaf-426	122	17	.341	.341	NUM
gujaf-426	122	18	1.116	1.116	NUM
gujaf-426	122	19	at	at	ADP
gujaf-426	122	20	.812	.812	NUM
gujaf-426	122	21	.391	.391	NUM
gujaf-426	122	22	0	0	NUM
gujaf-426	122	23	1	1	NUM
gujaf-426	122	24	-1.597	-1.597	NUM
gujaf-426	122	25	3.549	3.549	NUM
gujaf-426	122	26	acs	acs	PROPN
gujaf-426	122	27	4.774	4.774	NUM
gujaf-426	122	28	.993	.993	NUM
gujaf-426	122	29	2	2	NUM
gujaf-426	122	30	6	6	NUM
gujaf-426	122	31	.015	.015	NUM
gujaf-426	122	32	2.056	2.056	NUM
gujaf-426	122	33	source	source	NOUN
gujaf-426	122	34	:	:	PUNCT
gujaf-426	122	35	stata	stata	NOUN
gujaf-426	122	36	output	output	NOUN
gujaf-426	122	37	(	(	PUNCT
gujaf-426	122	38	2024	2024	NUM
gujaf-426	122	39	)	)	PUNCT
gujaf-426	122	40	.	.	PUNCT
gujaf-426	123	1	from	from	ADP
gujaf-426	123	2	table1	table1	PROPN
gujaf-426	123	3	,	,	PUNCT
gujaf-426	123	4	the	the	DET
gujaf-426	123	5	mean	mean	ADJ
gujaf-426	123	6	value	value	NOUN
gujaf-426	123	7	of	of	ADP
gujaf-426	123	8	regulatory	regulatory	ADJ
gujaf-426	123	9	filingtimeliness	filingtimeliness	NOUN
gujaf-426	123	10	(	(	PUNCT
gujaf-426	123	11	rft	rft	NOUN
gujaf-426	123	12	)	)	PUNCT
gujaf-426	123	13	is	be	AUX
gujaf-426	123	14	125.71	125.71	NUM
gujaf-426	123	15	days	day	NOUN
gujaf-426	123	16	,	,	PUNCT
gujaf-426	123	17	and	and	CCONJ
gujaf-426	123	18	the	the	DET
gujaf-426	123	19	standard	standard	ADJ
gujaf-426	123	20	deviation	deviation	NOUN
gujaf-426	123	21	is	be	AUX
gujaf-426	123	22	96.68	96.68	NUM
gujaf-426	123	23	days	day	NOUN
gujaf-426	123	24	.	.	PUNCT
gujaf-426	124	1	the	the	DET
gujaf-426	124	2	minimum	minimum	ADJ
gujaf-426	124	3	regulatory	regulatory	ADJ
gujaf-426	124	4	filingtimeliness	filingtimeliness	NOUN
gujaf-426	124	5	is	be	AUX
gujaf-426	124	6	126	126	NUM
gujaf-426	124	7	days	day	NOUN
gujaf-426	124	8	,	,	PUNCT
gujaf-426	124	9	while	while	SCONJ
gujaf-426	124	10	the	the	DET
gujaf-426	124	11	maximum	maximum	NOUN
gujaf-426	124	12	is	be	AUX
gujaf-426	124	13	234	234	NUM
gujaf-426	124	14	days	day	NOUN
gujaf-426	124	15	.	.	PUNCT
gujaf-426	125	1	the	the	DET
gujaf-426	125	2	mean	mean	NOUN
gujaf-426	125	3	of	of	ADP
gujaf-426	125	4	regulatoryfilingtimeliness	regulatoryfilingtimeliness	NOUN
gujaf-426	125	5	of	of	ADP
gujaf-426	125	6	125.71	125.71	NUM
gujaf-426	125	7	days	day	NOUN
gujaf-426	125	8	signifies	signifie	NOUN
gujaf-426	125	9	that	that	SCONJ
gujaf-426	125	10	,	,	PUNCT
gujaf-426	125	11	on	on	ADP
gujaf-426	125	12	average	average	ADJ
gujaf-426	125	13	,	,	PUNCT
gujaf-426	125	14	the	the	DET
gujaf-426	125	15	external	external	ADJ
gujaf-426	125	16	auditors	auditor	NOUN
gujaf-426	125	17	of	of	ADP
gujaf-426	125	18	the	the	DET
gujaf-426	125	19	listed	list	VERB
gujaf-426	125	20	sampled	sample	VERB
gujaf-426	125	21	firms	firm	NOUN
gujaf-426	125	22	in	in	ADP
gujaf-426	125	23	nigeria	nigeria	PROPN
gujaf-426	125	24	took	take	VERB
gujaf-426	125	25	approximately	approximately	ADV
gujaf-426	125	26	126	126	NUM
gujaf-426	125	27	gusau	gusau	ADJ
gujaf-426	125	28	journal	journal	NOUN
gujaf-426	125	29	of	of	ADP
gujaf-426	125	30	accounting	accounting	NOUN
gujaf-426	125	31	and	and	CCONJ
gujaf-426	125	32	finance	finance	NOUN
gujaf-426	125	33	,	,	PUNCT
gujaf-426	125	34	vol.6	vol.6	PROPN
gujaf-426	125	35	,	,	PUNCT
gujaf-426	125	36	issue	issue	NOUN
gujaf-426	125	37	2	2	NUM
gujaf-426	125	38	,	,	PUNCT
gujaf-426	125	39	april	april	PROPN
gujaf-426	125	40	,	,	PUNCT
gujaf-426	125	41	2025	2025	NUM
gujaf-426	125	42	234	234	NUM
gujaf-426	125	43	days	day	NOUN
gujaf-426	125	44	before	before	SCONJ
gujaf-426	125	45	their	their	PRON
gujaf-426	125	46	annual	annual	ADJ
gujaf-426	125	47	reports	report	NOUN
gujaf-426	125	48	were	be	AUX
gujaf-426	125	49	audited	audit	VERB
gujaf-426	125	50	and	and	CCONJ
gujaf-426	125	51	signed	sign	VERB
gujaf-426	125	52	.	.	PUNCT
gujaf-426	126	1	the	the	DET
gujaf-426	126	2	standard	standard	ADJ
gujaf-426	126	3	deviation	deviation	NOUN
gujaf-426	126	4	of	of	ADP
gujaf-426	126	5	approximately	approximately	ADV
gujaf-426	126	6	97	97	NUM
gujaf-426	126	7	days	day	NOUN
gujaf-426	126	8	indicates	indicate	VERB
gujaf-426	126	9	a	a	DET
gujaf-426	126	10	high	high	ADJ
gujaf-426	126	11	variability	variability	NOUN
gujaf-426	126	12	of	of	ADP
gujaf-426	126	13	the	the	DET
gujaf-426	126	14	data	datum	NOUN
gujaf-426	126	15	from	from	ADP
gujaf-426	126	16	the	the	DET
gujaf-426	126	17	mean	mean	NOUN
gujaf-426	126	18	.	.	PUNCT
gujaf-426	127	1	that	that	PRON
gujaf-426	127	2	is	be	AUX
gujaf-426	127	3	,	,	PUNCT
gujaf-426	127	4	there	there	PRON
gujaf-426	127	5	is	be	VERB
gujaf-426	127	6	high	high	ADJ
gujaf-426	127	7	variability	variability	NOUN
gujaf-426	127	8	in	in	ADP
gujaf-426	127	9	the	the	DET
gujaf-426	127	10	number	number	NOUN
gujaf-426	127	11	of	of	ADP
gujaf-426	127	12	days	day	NOUN
gujaf-426	127	13	taken	take	VERB
gujaf-426	127	14	by	by	ADP
gujaf-426	127	15	the	the	DET
gujaf-426	127	16	external	external	ADJ
gujaf-426	127	17	auditors	auditor	NOUN
gujaf-426	127	18	of	of	ADP
gujaf-426	127	19	sampled	sample	VERB
gujaf-426	127	20	listed	list	VERB
gujaf-426	127	21	firms	firm	NOUN
gujaf-426	127	22	in	in	ADP
gujaf-426	127	23	nigeria	nigeria	PROPN
gujaf-426	127	24	to	to	PART
gujaf-426	127	25	sign	sign	VERB
gujaf-426	127	26	their	their	PRON
gujaf-426	127	27	audited	audit	VERB
gujaf-426	127	28	annual	annual	ADJ
gujaf-426	127	29	reports	report	NOUN
gujaf-426	127	30	.	.	PUNCT
gujaf-426	128	1	according	accord	VERB
gujaf-426	128	2	to	to	ADP
gujaf-426	128	3	the	the	DET
gujaf-426	128	4	data	datum	NOUN
gujaf-426	128	5	from	from	ADP
gujaf-426	128	6	the	the	DET
gujaf-426	128	7	table	table	NOUN
gujaf-426	128	8	,	,	PUNCT
gujaf-426	128	9	the	the	DET
gujaf-426	128	10	average	average	ADJ
gujaf-426	128	11	audit	audit	NOUN
gujaf-426	128	12	firm	firm	ADJ
gujaf-426	128	13	size	size	NOUN
gujaf-426	128	14	was	be	AUX
gujaf-426	128	15	found	find	VERB
gujaf-426	128	16	to	to	PART
gujaf-426	128	17	be	be	AUX
gujaf-426	128	18	0.416	0.416	NUM
gujaf-426	128	19	this	this	DET
gujaf-426	128	20	average	average	ADJ
gujaf-426	128	21	value	value	NOUN
gujaf-426	128	22	indicates	indicate	VERB
gujaf-426	128	23	that	that	SCONJ
gujaf-426	128	24	41.6	41.6	NUM
gujaf-426	128	25	%	%	NOUN
gujaf-426	128	26	of	of	ADP
gujaf-426	128	27	the	the	DET
gujaf-426	128	28	sampled	sample	VERB
gujaf-426	128	29	of	of	ADP
gujaf-426	128	30	some	some	DET
gujaf-426	128	31	listed	list	VERB
gujaf-426	128	32	companies	company	NOUN
gujaf-426	128	33	in	in	ADP
gujaf-426	128	34	nigeria	nigeria	PROPN
gujaf-426	128	35	during	during	ADP
gujaf-426	128	36	the	the	DET
gujaf-426	128	37	study	study	NOUN
gujaf-426	128	38	period	period	NOUN
gujaf-426	128	39	were	be	AUX
gujaf-426	128	40	audited	audit	VERB
gujaf-426	128	41	by	by	ADP
gujaf-426	128	42	the	the	DET
gujaf-426	128	43	four	four	NUM
gujaf-426	128	44	largest	large	ADJ
gujaf-426	128	45	audit	audit	NOUN
gujaf-426	128	46	firms	firm	NOUN
gujaf-426	128	47	,	,	PUNCT
gujaf-426	128	48	known	know	VERB
gujaf-426	128	49	as	as	ADP
gujaf-426	128	50	the	the	DET
gujaf-426	128	51	"	"	PUNCT
gujaf-426	128	52	big	big	ADJ
gujaf-426	128	53	4	4	NUM
gujaf-426	128	54	"	"	PUNCT
gujaf-426	128	55	(	(	PUNCT
gujaf-426	128	56	kpmg	kpmg	PROPN
gujaf-426	128	57	,	,	PUNCT
gujaf-426	128	58	pwc	pwc	PROPN
gujaf-426	128	59	,	,	PUNCT
gujaf-426	128	60	ernst	ernst	PROPN
gujaf-426	128	61	and	and	CCONJ
gujaf-426	128	62	young	young	ADJ
gujaf-426	128	63	,	,	PUNCT
gujaf-426	128	64	akintola	akintola	PROPN
gujaf-426	128	65	williams	williams	PROPN
gujaf-426	128	66	deloitte	deloitte	PROPN
gujaf-426	128	67	)	)	PUNCT
gujaf-426	128	68	.	.	PUNCT
gujaf-426	129	1	conversely	conversely	ADV
gujaf-426	129	2	,	,	PUNCT
gujaf-426	129	3	the	the	DET
gujaf-426	129	4	mean	mean	ADJ
gujaf-426	129	5	value	value	NOUN
gujaf-426	129	6	of	of	ADP
gujaf-426	129	7	41.6	41.6	NUM
gujaf-426	129	8	%	%	NOUN
gujaf-426	129	9	suggests	suggest	VERB
gujaf-426	129	10	that	that	SCONJ
gujaf-426	129	11	58.9	58.9	NUM
gujaf-426	129	12	%	%	NOUN
gujaf-426	129	13	of	of	ADP
gujaf-426	129	14	the	the	DET
gujaf-426	129	15	sampled	sample	VERB
gujaf-426	129	16	selected	select	VERB
gujaf-426	129	17	listed	list	VERB
gujaf-426	129	18	firms	firm	NOUN
gujaf-426	129	19	are	be	AUX
gujaf-426	129	20	audited	audit	VERB
gujaf-426	129	21	by	by	ADP
gujaf-426	129	22	non	non	ADJ
gujaf-426	129	23	-	-	ADJ
gujaf-426	129	24	big	big	ADJ
gujaf-426	129	25	4	4	NUM
gujaf-426	129	26	audit	audit	NOUN
gujaf-426	129	27	firms	firm	NOUN
gujaf-426	129	28	in	in	ADP
gujaf-426	129	29	nigeria	nigeria	PROPN
gujaf-426	129	30	during	during	ADP
gujaf-426	129	31	the	the	DET
gujaf-426	129	32	investigation	investigation	NOUN
gujaf-426	129	33	period	period	NOUN
gujaf-426	129	34	.	.	PUNCT
gujaf-426	130	1	these	these	DET
gujaf-426	130	2	findings	finding	NOUN
gujaf-426	130	3	indicate	indicate	VERB
gujaf-426	130	4	that	that	SCONJ
gujaf-426	130	5	the	the	DET
gujaf-426	130	6	audit	audit	NOUN
gujaf-426	130	7	firms	firm	NOUN
gujaf-426	130	8	are	be	AUX
gujaf-426	130	9	not	not	PART
gujaf-426	130	10	predominantly	predominantly	ADV
gujaf-426	130	11	controlled	control	VERB
gujaf-426	130	12	by	by	ADP
gujaf-426	130	13	the	the	DET
gujaf-426	130	14	big	big	ADJ
gujaf-426	130	15	4	4	NUM
gujaf-426	130	16	audit	audit	NOUN
gujaf-426	130	17	firms	firm	NOUN
gujaf-426	130	18	in	in	ADP
gujaf-426	130	19	nigeria	nigeria	PROPN
gujaf-426	130	20	,	,	PUNCT
gujaf-426	130	21	with	with	ADP
gujaf-426	130	22	only	only	ADV
gujaf-426	130	23	a	a	DET
gujaf-426	130	24	large	large	ADJ
gujaf-426	130	25	number	number	NOUN
gujaf-426	130	26	of	of	ADP
gujaf-426	130	27	nonbig	nonbig	ADJ
gujaf-426	130	28	4	4	NUM
gujaf-426	130	29	firms	firm	NOUN
gujaf-426	130	30	conducting	conduct	VERB
gujaf-426	130	31	audits	audits	NOUN
gujaf-426	130	32	for	for	ADP
gujaf-426	130	33	the	the	DET
gujaf-426	130	34	selected	select	VERB
gujaf-426	130	35	listed	list	VERB
gujaf-426	130	36	firms	firm	NOUN
gujaf-426	130	37	in	in	ADP
gujaf-426	130	38	the	the	DET
gujaf-426	130	39	country	country	NOUN
gujaf-426	130	40	.	.	PUNCT
gujaf-426	131	1	the	the	DET
gujaf-426	131	2	minimum	minimum	ADJ
gujaf-426	131	3	and	and	CCONJ
gujaf-426	131	4	maximum	maximum	ADJ
gujaf-426	131	5	values	value	NOUN
gujaf-426	131	6	of	of	ADP
gujaf-426	131	7	audit	audit	NOUN
gujaf-426	131	8	firm	firm	ADJ
gujaf-426	131	9	size	size	NOUN
gujaf-426	131	10	observed	observe	VERB
gujaf-426	131	11	during	during	ADP
gujaf-426	131	12	the	the	DET
gujaf-426	131	13	study	study	NOUN
gujaf-426	131	14	period	period	NOUN
gujaf-426	131	15	were	be	AUX
gujaf-426	131	16	0	0	NUM
gujaf-426	131	17	and	and	CCONJ
gujaf-426	131	18	1	1	NUM
gujaf-426	131	19	,	,	PUNCT
gujaf-426	131	20	respectively	respectively	ADV
gujaf-426	131	21	.	.	PUNCT
gujaf-426	132	1	these	these	DET
gujaf-426	132	2	values	value	NOUN
gujaf-426	132	3	suggest	suggest	VERB
gujaf-426	132	4	that	that	SCONJ
gujaf-426	132	5	auditor	auditor	NOUN
gujaf-426	132	6	size	size	NOUN
gujaf-426	132	7	is	be	AUX
gujaf-426	132	8	measured	measure	VERB
gujaf-426	132	9	using	use	VERB
gujaf-426	132	10	a	a	DET
gujaf-426	132	11	binary	binary	ADJ
gujaf-426	132	12	variable	variable	NOUN
gujaf-426	132	13	.	.	PUNCT
gujaf-426	133	1	a	a	DET
gujaf-426	133	2	value	value	NOUN
gujaf-426	133	3	of	of	ADP
gujaf-426	133	4	1	1	NUM
gujaf-426	133	5	indicates	indicate	VERB
gujaf-426	133	6	that	that	SCONJ
gujaf-426	133	7	the	the	DET
gujaf-426	133	8	company	company	NOUN
gujaf-426	133	9	was	be	AUX
gujaf-426	133	10	audited	audit	VERB
gujaf-426	133	11	by	by	ADP
gujaf-426	133	12	a	a	DET
gujaf-426	133	13	big	big	ADJ
gujaf-426	133	14	4	4	NUM
gujaf-426	133	15	audit	audit	NOUN
gujaf-426	133	16	firm	firm	NOUN
gujaf-426	133	17	,	,	PUNCT
gujaf-426	133	18	while	while	SCONJ
gujaf-426	133	19	a	a	DET
gujaf-426	133	20	value	value	NOUN
gujaf-426	133	21	of	of	ADP
gujaf-426	133	22	0	0	NUM
gujaf-426	133	23	indicates	indicate	VERB
gujaf-426	133	24	otherwise	otherwise	ADV
gujaf-426	133	25	.	.	PUNCT
gujaf-426	134	1	during	during	ADP
gujaf-426	134	2	the	the	DET
gujaf-426	134	3	study	study	NOUN
gujaf-426	134	4	period	period	NOUN
gujaf-426	134	5	,	,	PUNCT
gujaf-426	134	6	the	the	DET
gujaf-426	134	7	mean	mean	ADJ
gujaf-426	134	8	value	value	NOUN
gujaf-426	134	9	of	of	ADP
gujaf-426	134	10	auditor	auditor	NOUN
gujaf-426	134	11	tenure	tenure	NOUN
gujaf-426	134	12	was	be	AUX
gujaf-426	134	13	0.812	0.812	NUM
gujaf-426	134	14	,	,	PUNCT
gujaf-426	134	15	indicating	indicate	VERB
gujaf-426	134	16	that	that	SCONJ
gujaf-426	134	17	approximately	approximately	ADV
gujaf-426	134	18	81.2	81.2	NUM
gujaf-426	134	19	%	%	NOUN
gujaf-426	134	20	of	of	ADP
gujaf-426	134	21	the	the	DET
gujaf-426	134	22	selected	select	VERB
gujaf-426	134	23	firms	firm	NOUN
gujaf-426	134	24	retained	retain	VERB
gujaf-426	134	25	their	their	PRON
gujaf-426	134	26	auditors	auditor	NOUN
gujaf-426	134	27	for	for	ADP
gujaf-426	134	28	three	three	NUM
gujaf-426	134	29	years	year	NOUN
gujaf-426	134	30	or	or	CCONJ
gujaf-426	134	31	more	more	ADJ
gujaf-426	134	32	.	.	PUNCT
gujaf-426	135	1	this	this	PRON
gujaf-426	135	2	suggests	suggest	VERB
gujaf-426	135	3	that	that	SCONJ
gujaf-426	135	4	more	more	ADJ
gujaf-426	135	5	than	than	ADP
gujaf-426	135	6	half	half	NOUN
gujaf-426	135	7	of	of	ADP
gujaf-426	135	8	the	the	DET
gujaf-426	135	9	audit	audit	NOUN
gujaf-426	135	10	firms	firm	NOUN
gujaf-426	135	11	in	in	ADP
gujaf-426	135	12	the	the	DET
gujaf-426	135	13	selected	select	VERB
gujaf-426	135	14	sector	sector	NOUN
gujaf-426	135	15	enjoy	enjoy	VERB
gujaf-426	135	16	long	long	ADV
gujaf-426	135	17	-	-	PUNCT
gujaf-426	135	18	lasting	last	VERB
gujaf-426	135	19	relationships	relationship	NOUN
gujaf-426	135	20	with	with	ADP
gujaf-426	135	21	their	their	PRON
gujaf-426	135	22	clients	client	NOUN
gujaf-426	135	23	,	,	PUNCT
gujaf-426	135	24	allowing	allow	VERB
gujaf-426	135	25	them	they	PRON
gujaf-426	135	26	to	to	PART
gujaf-426	135	27	gain	gain	VERB
gujaf-426	135	28	in	in	ADP
gujaf-426	135	29	-	-	PUNCT
gujaf-426	135	30	depth	depth	NOUN
gujaf-426	135	31	knowledge	knowledge	NOUN
gujaf-426	135	32	of	of	ADP
gujaf-426	135	33	the	the	DET
gujaf-426	135	34	client	client	NOUN
gujaf-426	135	35	's	's	PART
gujaf-426	135	36	specific	specific	ADJ
gujaf-426	135	37	practices	practice	NOUN
gujaf-426	135	38	and	and	CCONJ
gujaf-426	135	39	financial	financial	ADJ
gujaf-426	135	40	reporting	reporting	NOUN
gujaf-426	135	41	,	,	PUNCT
gujaf-426	135	42	leading	lead	VERB
gujaf-426	135	43	to	to	ADP
gujaf-426	135	44	more	more	ADV
gujaf-426	135	45	effective	effective	ADJ
gujaf-426	135	46	audits	audits	NOUN
gujaf-426	135	47	.	.	PUNCT
gujaf-426	136	1	additionally	additionally	ADV
gujaf-426	136	2	,	,	PUNCT
gujaf-426	136	3	the	the	DET
gujaf-426	136	4	mean	mean	NOUN
gujaf-426	136	5	implies	imply	VERB
gujaf-426	136	6	that	that	SCONJ
gujaf-426	136	7	only	only	ADV
gujaf-426	136	8	around	around	ADV
gujaf-426	136	9	81.2	81.2	NUM
gujaf-426	136	10	%	%	NOUN
gujaf-426	136	11	of	of	ADP
gujaf-426	136	12	the	the	DET
gujaf-426	136	13	sampled	sample	VERB
gujaf-426	136	14	companies	company	NOUN
gujaf-426	136	15	may	may	AUX
gujaf-426	136	16	have	have	AUX
gujaf-426	136	17	had	have	VERB
gujaf-426	136	18	auditors	auditor	NOUN
gujaf-426	136	19	for	for	ADP
gujaf-426	136	20	less	less	ADJ
gujaf-426	136	21	than	than	ADP
gujaf-426	136	22	three	three	NUM
gujaf-426	136	23	years	year	NOUN
gujaf-426	136	24	during	during	ADP
gujaf-426	136	25	the	the	DET
gujaf-426	136	26	study	study	NOUN
gujaf-426	136	27	period	period	NOUN
gujaf-426	136	28	.	.	PUNCT
gujaf-426	137	1	it	it	PRON
gujaf-426	137	2	should	should	AUX
gujaf-426	137	3	be	be	AUX
gujaf-426	137	4	noted	note	VERB
gujaf-426	137	5	that	that	SCONJ
gujaf-426	137	6	auditor	auditor	NOUN
gujaf-426	137	7	tenure	tenure	NOUN
gujaf-426	137	8	was	be	AUX
gujaf-426	137	9	measured	measure	VERB
gujaf-426	137	10	using	use	VERB
gujaf-426	137	11	a	a	DET
gujaf-426	137	12	binary	binary	ADJ
gujaf-426	137	13	variable	variable	NOUN
gujaf-426	137	14	,	,	PUNCT
gujaf-426	137	15	taking	take	VERB
gujaf-426	137	16	a	a	DET
gujaf-426	137	17	value	value	NOUN
gujaf-426	137	18	of	of	ADP
gujaf-426	137	19	one	one	NUM
gujaf-426	137	20	for	for	ADP
gujaf-426	137	21	companies	company	NOUN
gujaf-426	137	22	that	that	PRON
gujaf-426	137	23	retained	retain	VERB
gujaf-426	137	24	auditors	auditor	NOUN
gujaf-426	137	25	for	for	ADP
gujaf-426	137	26	three	three	NUM
gujaf-426	137	27	years	year	NOUN
gujaf-426	137	28	or	or	CCONJ
gujaf-426	137	29	longer	long	ADV
gujaf-426	137	30	and	and	CCONJ
gujaf-426	137	31	zero	zero	NUM
gujaf-426	137	32	otherwise	otherwise	ADV
gujaf-426	137	33	.	.	PUNCT
gujaf-426	138	1	therefore	therefore	ADV
gujaf-426	138	2	,	,	PUNCT
gujaf-426	138	3	the	the	DET
gujaf-426	138	4	minimum	minimum	ADJ
gujaf-426	138	5	and	and	CCONJ
gujaf-426	138	6	maximum	maximum	ADJ
gujaf-426	138	7	values	value	NOUN
gujaf-426	138	8	of	of	ADP
gujaf-426	138	9	auditor	auditor	NOUN
gujaf-426	138	10	tenure	tenure	NOUN
gujaf-426	138	11	were	be	AUX
gujaf-426	138	12	zero	zero	NUM
gujaf-426	138	13	and	and	CCONJ
gujaf-426	138	14	one	one	NUM
gujaf-426	138	15	,	,	PUNCT
gujaf-426	138	16	respectively	respectively	ADV
gujaf-426	138	17	.	.	PUNCT
gujaf-426	139	1	the	the	DET
gujaf-426	139	2	average	average	ADJ
gujaf-426	139	3	audit	audit	NOUN
gujaf-426	139	4	committee	committee	NOUN
gujaf-426	139	5	size	size	NOUN
gujaf-426	139	6	,	,	PUNCT
gujaf-426	139	7	as	as	SCONJ
gujaf-426	139	8	shown	show	VERB
gujaf-426	139	9	in	in	ADP
gujaf-426	139	10	table	table	NOUN
gujaf-426	139	11	1	1	NUM
gujaf-426	139	12	,	,	PUNCT
gujaf-426	139	13	is	be	AUX
gujaf-426	139	14	4.77	4.77	NUM
gujaf-426	139	15	.	.	PUNCT
gujaf-426	140	1	the	the	DET
gujaf-426	140	2	standard	standard	ADJ
gujaf-426	140	3	deviation	deviation	NOUN
gujaf-426	140	4	is	be	AUX
gujaf-426	140	5	0.993	0.993	NUM
gujaf-426	140	6	,	,	PUNCT
gujaf-426	140	7	suggesting	suggest	VERB
gujaf-426	140	8	that	that	SCONJ
gujaf-426	140	9	the	the	DET
gujaf-426	140	10	member	member	NOUN
gujaf-426	140	11	of	of	ADP
gujaf-426	140	12	the	the	DET
gujaf-426	140	13	audit	audit	NOUN
gujaf-426	140	14	committee	committee	NOUN
gujaf-426	140	15	is	be	AUX
gujaf-426	140	16	not	not	PART
gujaf-426	140	17	widely	widely	ADV
gujaf-426	140	18	dispersed	disperse	VERB
gujaf-426	140	19	among	among	ADP
gujaf-426	140	20	the	the	DET
gujaf-426	140	21	selected	select	VERB
gujaf-426	140	22	listed	list	VERB
gujaf-426	140	23	firms	firm	NOUN
gujaf-426	140	24	in	in	ADP
gujaf-426	140	25	nigeria	nigeria	PROPN
gujaf-426	140	26	.	.	PUNCT
gujaf-426	141	1	the	the	DET
gujaf-426	141	2	minimum	minimum	ADJ
gujaf-426	141	3	and	and	CCONJ
gujaf-426	141	4	maximum	maximum	NOUN
gujaf-426	141	5	are	be	AUX
gujaf-426	141	6	2	2	NUM
gujaf-426	141	7	and	and	CCONJ
gujaf-426	141	8	6	6	NUM
gujaf-426	141	9	members	member	NOUN
gujaf-426	141	10	,	,	PUNCT
gujaf-426	141	11	respectively	respectively	ADV
gujaf-426	141	12	.	.	PUNCT
gujaf-426	142	1	normality	normality	ADJ
gujaf-426	142	2	distribution	distribution	NOUN
gujaf-426	142	3	of	of	ADP
gujaf-426	142	4	the	the	DET
gujaf-426	142	5	data	datum	NOUN
gujaf-426	142	6	the	the	DET
gujaf-426	142	7	normality	normality	NOUN
gujaf-426	142	8	distribution	distribution	NOUN
gujaf-426	142	9	of	of	ADP
gujaf-426	142	10	the	the	DET
gujaf-426	142	11	data	data	NOUN
gujaf-426	142	12	is	be	AUX
gujaf-426	142	13	another	another	DET
gujaf-426	142	14	paramount	paramount	ADJ
gujaf-426	142	15	assumption	assumption	NOUN
gujaf-426	142	16	of	of	ADP
gujaf-426	142	17	regression	regression	NOUN
gujaf-426	142	18	,	,	PUNCT
gujaf-426	142	19	considered	consider	VERB
gujaf-426	142	20	a	a	DET
gujaf-426	142	21	condition	condition	NOUN
gujaf-426	142	22	for	for	ADP
gujaf-426	142	23	parametric	parametric	ADJ
gujaf-426	142	24	test	test	NOUN
gujaf-426	142	25	analysis	analysis	NOUN
gujaf-426	142	26	.	.	PUNCT
gujaf-426	143	1	this	this	PRON
gujaf-426	143	2	is	be	AUX
gujaf-426	143	3	because	because	SCONJ
gujaf-426	143	4	one	one	NUM
gujaf-426	143	5	of	of	ADP
gujaf-426	143	6	the	the	DET
gujaf-426	143	7	parametric	parametric	ADJ
gujaf-426	143	8	test	test	NOUN
gujaf-426	143	9	conditions	condition	NOUN
gujaf-426	143	10	is	be	AUX
gujaf-426	143	11	that	that	SCONJ
gujaf-426	143	12	the	the	DET
gujaf-426	143	13	data	datum	NOUN
gujaf-426	143	14	must	must	AUX
gujaf-426	143	15	be	be	AUX
gujaf-426	143	16	normally	normally	ADV
gujaf-426	143	17	distributed	distribute	VERB
gujaf-426	143	18	across	across	ADP
gujaf-426	143	19	the	the	DET
gujaf-426	143	20	variables	variable	NOUN
gujaf-426	143	21	for	for	SCONJ
gujaf-426	143	22	the	the	DET
gujaf-426	143	23	test	test	NOUN
gujaf-426	143	24	to	to	PART
gujaf-426	143	25	stand	stand	VERB
gujaf-426	143	26	for	for	ADP
gujaf-426	143	27	generalization	generalization	NOUN
gujaf-426	143	28	.	.	PUNCT
gujaf-426	144	1	however	however	ADV
gujaf-426	144	2	,	,	PUNCT
gujaf-426	144	3	it	it	PRON
gujaf-426	144	4	was	be	AUX
gujaf-426	144	5	argued	argue	VERB
gujaf-426	144	6	that	that	SCONJ
gujaf-426	144	7	normality	normality	NOUN
gujaf-426	144	8	should	should	AUX
gujaf-426	144	9	be	be	AUX
gujaf-426	144	10	assessed	assess	VERB
gujaf-426	144	11	on	on	ADP
gujaf-426	144	12	the	the	DET
gujaf-426	144	13	residuals	residual	NOUN
gujaf-426	144	14	of	of	ADP
gujaf-426	144	15	the	the	DET
gujaf-426	144	16	model	model	NOUN
gujaf-426	144	17	,	,	PUNCT
gujaf-426	144	18	rather	rather	ADV
gujaf-426	144	19	than	than	ADP
gujaf-426	144	20	the	the	DET
gujaf-426	144	21	data	datum	NOUN
gujaf-426	144	22	,	,	PUNCT
gujaf-426	144	23	where	where	SCONJ
gujaf-426	144	24	the	the	DET
gujaf-426	144	25	dependent	dependent	ADJ
gujaf-426	144	26	variable	variable	NOUN
gujaf-426	144	27	determines	determine	VERB
gujaf-426	144	28	the	the	DET
gujaf-426	144	29	type	type	NOUN
gujaf-426	144	30	of	of	ADP
gujaf-426	144	31	parametric	parametric	ADJ
gujaf-426	144	32	analysis	analysis	NOUN
gujaf-426	144	33	to	to	PART
gujaf-426	144	34	be	be	AUX
gujaf-426	144	35	conducted	conduct	VERB
gujaf-426	144	36	.	.	PUNCT
gujaf-426	145	1	thus	thus	ADV
gujaf-426	145	2	,	,	PUNCT
gujaf-426	145	3	this	this	DET
gujaf-426	145	4	study	study	NOUN
gujaf-426	145	5	conducted	conduct	VERB
gujaf-426	145	6	a	a	DET
gujaf-426	145	7	normality	normality	NOUN
gujaf-426	145	8	test	test	NOUN
gujaf-426	145	9	on	on	ADP
gujaf-426	145	10	the	the	DET
gujaf-426	145	11	residuals	residual	NOUN
gujaf-426	145	12	of	of	ADP
gujaf-426	145	13	the	the	DET
gujaf-426	145	14	model	model	NOUN
gujaf-426	145	15	using	use	VERB
gujaf-426	145	16	the	the	DET
gujaf-426	145	17	shapiro	shapiro	PROPN
gujaf-426	145	18	-	-	PUNCT
gujaf-426	145	19	wilk	wilk	NOUN
gujaf-426	145	20	test	test	NOUN
gujaf-426	145	21	.	.	PUNCT
gujaf-426	146	1	table	table	NOUN
gujaf-426	146	2	3	3	NUM
gujaf-426	146	3	.	.	PUNCT
gujaf-426	146	4	shapiro	shapiro	PROPN
gujaf-426	146	5	-	-	PUNCT
gujaf-426	146	6	wilk	wilk	NOUN
gujaf-426	146	7	w	w	PROPN
gujaf-426	146	8	test	test	NOUN
gujaf-426	146	9	for	for	ADP
gujaf-426	146	10	normal	normal	ADJ
gujaf-426	146	11	data	datum	NOUN
gujaf-426	146	12	variable	variable	NOUN
gujaf-426	146	13	obs	obs	PROPN
gujaf-426	146	14	w	w	PROPN
gujaf-426	146	15	v	v	PROPN
gujaf-426	146	16	z	z	PROPN
gujaf-426	146	17	prob	prob	PROPN
gujaf-426	146	18	>	>	PROPN
gujaf-426	146	19	z	z	PROPN
gujaf-426	146	20	resid	resid	VERB
gujaf-426	146	21	420	420	NUM
gujaf-426	146	22	0.999	0.999	NUM
gujaf-426	146	23	0.400	0.400	NUM
gujaf-426	146	24	-2.195	-2.195	NOUN
gujaf-426	146	25	0.986	0.986	NUM
gujaf-426	146	26	source	source	NOUN
gujaf-426	146	27	:	:	PUNCT
gujaf-426	146	28	stata	stata	NOUN
gujaf-426	146	29	output	output	NOUN
gujaf-426	146	30	(	(	PUNCT
gujaf-426	146	31	2024	2024	NUM
gujaf-426	146	32	)	)	PUNCT
gujaf-426	146	33	.	.	PUNCT
gujaf-426	147	1	gusau	gusau	PROPN
gujaf-426	147	2	journal	journal	PROPN
gujaf-426	147	3	of	of	ADP
gujaf-426	147	4	accounting	accounting	NOUN
gujaf-426	147	5	and	and	CCONJ
gujaf-426	147	6	finance	finance	NOUN
gujaf-426	147	7	,	,	PUNCT
gujaf-426	147	8	vol.6	vol.6	PROPN
gujaf-426	147	9	,	,	PUNCT
gujaf-426	147	10	issue	issue	NOUN
gujaf-426	147	11	2	2	NUM
gujaf-426	147	12	,	,	PUNCT
gujaf-426	147	13	april	april	PROPN
gujaf-426	147	14	,	,	PUNCT
gujaf-426	147	15	2025	2025	NUM
gujaf-426	147	16	235	235	NUM
gujaf-426	147	17	the	the	DET
gujaf-426	147	18	value	value	NOUN
gujaf-426	147	19	of	of	ADP
gujaf-426	147	20	the	the	DET
gujaf-426	147	21	p	p	NOUN
gujaf-426	147	22	-	-	PUNCT
gujaf-426	147	23	value	value	NOUN
gujaf-426	147	24	for	for	ADP
gujaf-426	147	25	the	the	DET
gujaf-426	147	26	model	model	NOUN
gujaf-426	147	27	is	be	AUX
gujaf-426	147	28	0.986	0.986	NUM
gujaf-426	147	29	,	,	PUNCT
gujaf-426	147	30	as	as	SCONJ
gujaf-426	147	31	obtained	obtain	VERB
gujaf-426	147	32	in	in	ADP
gujaf-426	147	33	table	table	NOUN
gujaf-426	147	34	3	3	NUM
gujaf-426	147	35	for	for	ADP
gujaf-426	147	36	the	the	DET
gujaf-426	147	37	shapiro	shapiro	PROPN
gujaf-426	147	38	-	-	PUNCT
gujaf-426	147	39	wilk	wilk	NOUN
gujaf-426	147	40	.	.	PUNCT
gujaf-426	148	1	since	since	SCONJ
gujaf-426	148	2	the	the	DET
gujaf-426	148	3	value	value	NOUN
gujaf-426	148	4	is	be	AUX
gujaf-426	148	5	greater	great	ADJ
gujaf-426	148	6	than	than	ADP
gujaf-426	148	7	a	a	DET
gujaf-426	148	8	5	5	NUM
gujaf-426	148	9	%	%	NOUN
gujaf-426	148	10	(	(	PUNCT
gujaf-426	148	11	0.05	0.05	NUM
gujaf-426	148	12	)	)	PUNCT
gujaf-426	148	13	level	level	NOUN
gujaf-426	148	14	of	of	ADP
gujaf-426	148	15	significance	significance	NOUN
gujaf-426	148	16	,	,	PUNCT
gujaf-426	148	17	the	the	DET
gujaf-426	148	18	null	null	ADJ
gujaf-426	148	19	hypothesis	hypothesis	NOUN
gujaf-426	148	20	that	that	PRON
gujaf-426	148	21	the	the	DET
gujaf-426	148	22	data	data	NOUN
gujaf-426	148	23	is	be	AUX
gujaf-426	148	24	normally	normally	ADV
gujaf-426	148	25	distributed	distribute	VERB
gujaf-426	148	26	across	across	ADP
gujaf-426	148	27	the	the	DET
gujaf-426	148	28	models	model	NOUN
gujaf-426	148	29	can	can	AUX
gujaf-426	148	30	not	not	PART
gujaf-426	148	31	be	be	AUX
gujaf-426	148	32	rejected	reject	VERB
gujaf-426	148	33	.	.	PUNCT
gujaf-426	149	1	for	for	ADP
gujaf-426	149	2	this	this	DET
gujaf-426	149	3	reason	reason	NOUN
gujaf-426	149	4	,	,	PUNCT
gujaf-426	149	5	this	this	DET
gujaf-426	149	6	study	study	NOUN
gujaf-426	149	7	concludes	conclude	VERB
gujaf-426	149	8	that	that	SCONJ
gujaf-426	149	9	the	the	DET
gujaf-426	149	10	residual	residual	NOUN
gujaf-426	149	11	of	of	ADP
gujaf-426	149	12	the	the	DET
gujaf-426	149	13	model	model	NOUN
gujaf-426	149	14	is	be	AUX
gujaf-426	149	15	normally	normally	ADV
gujaf-426	149	16	distributed	distribute	VERB
gujaf-426	149	17	.	.	PUNCT
gujaf-426	150	1	test	test	NOUN
gujaf-426	150	2	for	for	ADP
gujaf-426	150	3	multicollinearity	multicollinearity	NOUN
gujaf-426	150	4	the	the	DET
gujaf-426	150	5	non	non	NOUN
gujaf-426	150	6	-	-	NOUN
gujaf-426	150	7	existence	existence	NOUN
gujaf-426	150	8	of	of	ADP
gujaf-426	150	9	multicollinearity	multicollinearity	NOUN
gujaf-426	150	10	is	be	AUX
gujaf-426	150	11	a	a	DET
gujaf-426	150	12	key	key	ADJ
gujaf-426	150	13	assumption	assumption	NOUN
gujaf-426	150	14	of	of	ADP
gujaf-426	150	15	linear	linear	PROPN
gujaf-426	150	16	regression	regression	NOUN
gujaf-426	150	17	analysis	analysis	NOUN
gujaf-426	150	18	.	.	PUNCT
gujaf-426	151	1	multicollinearity	multicollinearity	NOUN
gujaf-426	151	2	occurs	occur	VERB
gujaf-426	151	3	when	when	SCONJ
gujaf-426	151	4	the	the	DET
gujaf-426	151	5	independent	independent	ADJ
gujaf-426	151	6	variables	variable	NOUN
gujaf-426	151	7	are	be	AUX
gujaf-426	151	8	not	not	PART
gujaf-426	151	9	independent	independent	ADJ
gujaf-426	151	10	of	of	ADP
gujaf-426	151	11	each	each	DET
gujaf-426	151	12	other	other	ADJ
gujaf-426	151	13	.	.	PUNCT
gujaf-426	152	1	multicollinearity	multicollinearity	NOUN
gujaf-426	152	2	is	be	AUX
gujaf-426	152	3	examined	examine	VERB
gujaf-426	152	4	using	use	VERB
gujaf-426	152	5	tolerance	tolerance	NOUN
gujaf-426	152	6	and	and	CCONJ
gujaf-426	152	7	variance	variance	NOUN
gujaf-426	152	8	inflation	inflation	NOUN
gujaf-426	152	9	factor	factor	NOUN
gujaf-426	152	10	(	(	PUNCT
gujaf-426	152	11	vif	vif	NOUN
gujaf-426	152	12	)	)	PUNCT
gujaf-426	152	13	values	value	NOUN
gujaf-426	152	14	.	.	PUNCT
gujaf-426	153	1	the	the	DET
gujaf-426	153	2	result	result	NOUN
gujaf-426	153	3	of	of	ADP
gujaf-426	153	4	the	the	DET
gujaf-426	153	5	multicollinearity	multicollinearity	NOUN
gujaf-426	153	6	test	test	NOUN
gujaf-426	153	7	is	be	AUX
gujaf-426	153	8	shown	show	VERB
gujaf-426	153	9	in	in	ADP
gujaf-426	153	10	table	table	NOUN
gujaf-426	153	11	4	4	NUM
gujaf-426	153	12	.	.	PUNCT
gujaf-426	153	13	table	table	NOUN
gujaf-426	153	14	4	4	NUM
gujaf-426	153	15	:	:	PUNCT
gujaf-426	153	16	collinearity	collinearity	NOUN
gujaf-426	153	17	test	test	NOUN
gujaf-426	153	18	vif	vif	NOUN
gujaf-426	153	19	1	1	NUM
gujaf-426	153	20	/	/	SYM
gujaf-426	153	21	vif	vif	NOUN
gujaf-426	153	22	afs	afs	NOUN
gujaf-426	153	23	1.11	1.11	NUM
gujaf-426	153	24	.901	.901	NUM
gujaf-426	153	25	ac	ac	PROPN
gujaf-426	153	26	1.107	1.107	NUM
gujaf-426	153	27	.903	.903	NUM
gujaf-426	153	28	at	at	ADP
gujaf-426	153	29	1.007	1.007	NUM
gujaf-426	153	30	.993	.993	NUM
gujaf-426	153	31	mean	mean	NOUN
gujaf-426	153	32	vif	vif	X
gujaf-426	153	33	1.075	1.075	NUM
gujaf-426	153	34	.	.	PUNCT
gujaf-426	154	1	source	source	NOUN
gujaf-426	154	2	:	:	PUNCT
gujaf-426	154	3	stata	stata	NOUN
gujaf-426	154	4	output	output	NOUN
gujaf-426	154	5	(	(	PUNCT
gujaf-426	154	6	2023	2023	NUM
gujaf-426	154	7	)	)	PUNCT
gujaf-426	154	8	based	base	VERB
gujaf-426	154	9	on	on	ADP
gujaf-426	154	10	the	the	DET
gujaf-426	154	11	evidence	evidence	NOUN
gujaf-426	154	12	presented	present	VERB
gujaf-426	154	13	in	in	ADP
gujaf-426	154	14	table	table	NOUN
gujaf-426	154	15	4	4	NUM
gujaf-426	154	16	,	,	PUNCT
gujaf-426	154	17	it	it	PRON
gujaf-426	154	18	can	can	AUX
gujaf-426	154	19	be	be	AUX
gujaf-426	154	20	concluded	conclude	VERB
gujaf-426	154	21	that	that	SCONJ
gujaf-426	154	22	there	there	PRON
gujaf-426	154	23	is	be	VERB
gujaf-426	154	24	no	no	DET
gujaf-426	154	25	multicollinearity	multicollinearity	NOUN
gujaf-426	154	26	problem	problem	NOUN
gujaf-426	154	27	.	.	PUNCT
gujaf-426	155	1	this	this	PRON
gujaf-426	155	2	is	be	AUX
gujaf-426	155	3	because	because	SCONJ
gujaf-426	155	4	the	the	DET
gujaf-426	155	5	vif	vif	NOUN
gujaf-426	155	6	values	value	NOUN
gujaf-426	155	7	for	for	ADP
gujaf-426	155	8	all	all	DET
gujaf-426	155	9	the	the	DET
gujaf-426	155	10	variables	variable	NOUN
gujaf-426	155	11	are	be	AUX
gujaf-426	155	12	less	less	ADJ
gujaf-426	155	13	than	than	ADP
gujaf-426	155	14	10	10	NUM
gujaf-426	155	15	,	,	PUNCT
gujaf-426	155	16	and	and	CCONJ
gujaf-426	155	17	the	the	DET
gujaf-426	155	18	tolerance	tolerance	NOUN
gujaf-426	155	19	values	value	NOUN
gujaf-426	155	20	for	for	ADP
gujaf-426	155	21	all	all	DET
gujaf-426	155	22	the	the	DET
gujaf-426	155	23	variables	variable	NOUN
gujaf-426	155	24	are	be	AUX
gujaf-426	155	25	greater	great	ADJ
gujaf-426	155	26	than	than	ADP
gujaf-426	155	27	0.10	0.10	NUM
gujaf-426	155	28	(	(	PUNCT
gujaf-426	155	29	rule	rule	NOUN
gujaf-426	155	30	of	of	ADP
gujaf-426	155	31	thumb	thumb	NOUN
gujaf-426	155	32	)	)	PUNCT
gujaf-426	155	33	.	.	PUNCT
gujaf-426	156	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-426	156	2	test	test	NOUN
gujaf-426	156	3	and	and	CCONJ
gujaf-426	156	4	autocorrelation	autocorrelation	NOUN
gujaf-426	156	5	test	test	NOUN
gujaf-426	156	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-426	156	7	arises	arise	VERB
gujaf-426	156	8	when	when	SCONJ
gujaf-426	156	9	the	the	DET
gujaf-426	156	10	error	error	NOUN
gujaf-426	156	11	terms	term	NOUN
gujaf-426	156	12	along	along	ADP
gujaf-426	156	13	the	the	DET
gujaf-426	156	14	regression	regression	NOUN
gujaf-426	156	15	are	be	AUX
gujaf-426	156	16	not	not	PART
gujaf-426	156	17	equal	equal	ADJ
gujaf-426	156	18	.	.	PUNCT
gujaf-426	157	1	the	the	DET
gujaf-426	157	2	presence	presence	NOUN
gujaf-426	157	3	of	of	ADP
gujaf-426	157	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-426	157	5	violates	violate	VERB
gujaf-426	157	6	the	the	DET
gujaf-426	157	7	homoscedasticity	homoscedasticity	NOUN
gujaf-426	157	8	assumption	assumption	NOUN
gujaf-426	157	9	and	and	CCONJ
gujaf-426	157	10	may	may	AUX
gujaf-426	157	11	lead	lead	VERB
gujaf-426	157	12	to	to	ADP
gujaf-426	157	13	a	a	DET
gujaf-426	157	14	wrong	wrong	ADJ
gujaf-426	157	15	inference	inference	NOUN
gujaf-426	157	16	.	.	PUNCT
gujaf-426	158	1	in	in	ADP
gujaf-426	158	2	this	this	DET
gujaf-426	158	3	study	study	NOUN
gujaf-426	158	4	,	,	PUNCT
gujaf-426	158	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-426	158	6	was	be	AUX
gujaf-426	158	7	tested	test	VERB
gujaf-426	158	8	using	use	VERB
gujaf-426	158	9	breusch	breusch	PRON
gujaf-426	158	10	pagan	pagan	PROPN
gujaf-426	158	11	’s	’s	PART
gujaf-426	158	12	test	test	NOUN
gujaf-426	158	13	.	.	PUNCT
gujaf-426	159	1	table	table	NOUN
gujaf-426	159	2	5	5	NUM
gujaf-426	159	3	:	:	PUNCT
gujaf-426	159	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-426	159	5	test	test	NOUN
gujaf-426	159	6	hettest	hett	ADJ
gujaf-426	159	7	chi2	chi2	PROPN
gujaf-426	159	8	8.309	8.309	NUM
gujaf-426	159	9	p	p	NOUN
gujaf-426	159	10	-	-	PUNCT
gujaf-426	159	11	value	value	NOUN
gujaf-426	159	12	0.0298	0.0298	NUM
gujaf-426	159	13	source	source	NOUN
gujaf-426	159	14	:	:	PUNCT
gujaf-426	159	15	stata	stata	NOUN
gujaf-426	159	16	output	output	NOUN
gujaf-426	159	17	(	(	PUNCT
gujaf-426	159	18	2024	2024	NUM
gujaf-426	159	19	)	)	PUNCT
gujaf-426	159	20	.	.	PUNCT
gujaf-426	160	1	the	the	DET
gujaf-426	160	2	study	study	NOUN
gujaf-426	160	3	adopted	adopt	VERB
gujaf-426	160	4	groupwise	groupwise	NOUN
gujaf-426	160	5	to	to	PART
gujaf-426	160	6	test	test	VERB
gujaf-426	160	7	for	for	ADP
gujaf-426	160	8	the	the	DET
gujaf-426	160	9	existence	existence	NOUN
gujaf-426	160	10	of	of	ADP
gujaf-426	160	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-426	160	12	.	.	PUNCT
gujaf-426	161	1	the	the	DET
gujaf-426	161	2	study	study	NOUN
gujaf-426	161	3	revealed	reveal	VERB
gujaf-426	161	4	a	a	DET
gujaf-426	161	5	chi	chi	NOUN
gujaf-426	161	6	-	-	PUNCT
gujaf-426	161	7	square	square	NOUN
gujaf-426	161	8	of	of	ADP
gujaf-426	161	9	8.309	8.309	NUM
gujaf-426	161	10	with	with	ADP
gujaf-426	161	11	a	a	DET
gujaf-426	161	12	p	p	NOUN
gujaf-426	161	13	-	-	PUNCT
gujaf-426	161	14	value	value	NOUN
gujaf-426	161	15	of	of	ADP
gujaf-426	161	16	0.0298	0.0298	NUM
gujaf-426	161	17	.	.	PUNCT
gujaf-426	162	1	this	this	PRON
gujaf-426	162	2	implies	imply	VERB
gujaf-426	162	3	the	the	DET
gujaf-426	162	4	presence	presence	NOUN
gujaf-426	162	5	of	of	ADP
gujaf-426	162	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-426	162	7	for	for	ADP
gujaf-426	162	8	the	the	DET
gujaf-426	162	9	model	model	NOUN
gujaf-426	162	10	;	;	PUNCT
gujaf-426	162	11	it	it	PRON
gujaf-426	162	12	also	also	ADV
gujaf-426	162	13	means	mean	VERB
gujaf-426	162	14	that	that	SCONJ
gujaf-426	162	15	the	the	DET
gujaf-426	162	16	constant	constant	ADJ
gujaf-426	162	17	residual	residual	ADJ
gujaf-426	162	18	(	(	PUNCT
gujaf-426	162	19	homoscedastic	homoscedastic	ADJ
gujaf-426	162	20	)	)	PUNCT
gujaf-426	162	21	and	and	CCONJ
gujaf-426	162	22	the	the	DET
gujaf-426	162	23	null	null	ADJ
gujaf-426	162	24	hypothesis	hypothesis	NOUN
gujaf-426	162	25	are	be	AUX
gujaf-426	162	26	rejected	reject	VERB
gujaf-426	162	27	.	.	PUNCT
gujaf-426	163	1	autocorrelation	autocorrelation	NOUN
gujaf-426	163	2	test	test	NOUN
gujaf-426	163	3	table	table	NOUN
gujaf-426	163	4	5	5	NUM
gujaf-426	163	5	.	.	PUNCT
gujaf-426	163	6	gusau	gusau	PROPN
gujaf-426	163	7	journal	journal	PROPN
gujaf-426	163	8	of	of	ADP
gujaf-426	163	9	accounting	accounting	NOUN
gujaf-426	163	10	and	and	CCONJ
gujaf-426	163	11	finance	finance	NOUN
gujaf-426	163	12	,	,	PUNCT
gujaf-426	163	13	vol.6	vol.6	PROPN
gujaf-426	163	14	,	,	PUNCT
gujaf-426	163	15	issue	issue	NOUN
gujaf-426	163	16	2	2	NUM
gujaf-426	163	17	,	,	PUNCT
gujaf-426	163	18	april	april	PROPN
gujaf-426	163	19	,	,	PUNCT
gujaf-426	163	20	2025	2025	NUM
gujaf-426	163	21	236	236	NUM
gujaf-426	163	22	chi2	chi2	NOUN
gujaf-426	163	23	2.979	2.979	NUM
gujaf-426	163	24	p	p	ADJ
gujaf-426	163	25	-	-	PUNCT
gujaf-426	163	26	value	value	NOUN
gujaf-426	163	27	0.1100	0.1100	NUM
gujaf-426	163	28	source	source	NOUN
gujaf-426	163	29	:	:	PUNCT
gujaf-426	163	30	stata	stata	NOUN
gujaf-426	163	31	output	output	NOUN
gujaf-426	163	32	(	(	PUNCT
gujaf-426	163	33	2024	2024	NUM
gujaf-426	163	34	)	)	PUNCT
gujaf-426	163	35	the	the	DET
gujaf-426	163	36	presence	presence	NOUN
gujaf-426	163	37	of	of	ADP
gujaf-426	163	38	auto	auto	NOUN
gujaf-426	163	39	/	/	SYM
gujaf-426	163	40	serial	serial	ADJ
gujaf-426	163	41	correlation	correlation	NOUN
gujaf-426	163	42	violates	violate	VERB
gujaf-426	163	43	the	the	DET
gujaf-426	163	44	assumption	assumption	NOUN
gujaf-426	163	45	of	of	ADP
gujaf-426	163	46	longitudinal	longitudinal	ADJ
gujaf-426	163	47	data	datum	NOUN
gujaf-426	163	48	,	,	PUNCT
gujaf-426	163	49	which	which	PRON
gujaf-426	163	50	is	be	AUX
gujaf-426	163	51	one	one	NUM
gujaf-426	163	52	key	key	ADJ
gujaf-426	163	53	attribute	attribute	NOUN
gujaf-426	163	54	of	of	ADP
gujaf-426	163	55	panel	panel	NOUN
gujaf-426	163	56	data	datum	NOUN
gujaf-426	163	57	.	.	PUNCT
gujaf-426	164	1	the	the	DET
gujaf-426	164	2	wooldridge	wooldridge	PROPN
gujaf-426	164	3	test	test	PROPN
gujaf-426	164	4	for	for	ADP
gujaf-426	164	5	autocorrelation	autocorrelation	NOUN
gujaf-426	164	6	was	be	AUX
gujaf-426	164	7	adopted	adopt	VERB
gujaf-426	164	8	to	to	PART
gujaf-426	164	9	test	test	VERB
gujaf-426	164	10	for	for	ADP
gujaf-426	164	11	the	the	DET
gujaf-426	164	12	presence	presence	NOUN
gujaf-426	164	13	/	/	SYM
gujaf-426	164	14	absence	absence	NOUN
gujaf-426	164	15	of	of	ADP
gujaf-426	164	16	auto	auto	NOUN
gujaf-426	164	17	/	/	SYM
gujaf-426	164	18	serial	serial	ADJ
gujaf-426	164	19	correlation	correlation	NOUN
gujaf-426	164	20	.	.	PUNCT
gujaf-426	165	1	the	the	DET
gujaf-426	165	2	criteria	criterion	NOUN
gujaf-426	165	3	were	be	AUX
gujaf-426	165	4	to	to	PART
gujaf-426	165	5	accept	accept	VERB
gujaf-426	165	6	ho	ho	PROPN
gujaf-426	165	7	=	=	PUNCT
gujaf-426	165	8	no	no	DET
gujaf-426	165	9	autocorrelation	autocorrelation	NOUN
gujaf-426	165	10	if	if	SCONJ
gujaf-426	165	11	p	p	NOUN
gujaf-426	165	12	-	-	PUNCT
gujaf-426	165	13	value	value	NOUN
gujaf-426	165	14	is	be	AUX
gujaf-426	165	15	greater	great	ADJ
gujaf-426	165	16	than	than	ADP
gujaf-426	165	17	5	5	NUM
gujaf-426	165	18	%	%	NOUN
gujaf-426	165	19	and	and	CCONJ
gujaf-426	165	20	accept	accept	VERB
gujaf-426	165	21	h1=	h1=	ADJ
gujaf-426	165	22	presence	presence	NOUN
gujaf-426	165	23	of	of	ADP
gujaf-426	165	24	autocorrelation	autocorrelation	NOUN
gujaf-426	165	25	if	if	SCONJ
gujaf-426	165	26	pvalue	pvalue	NOUN
gujaf-426	165	27	is	be	AUX
gujaf-426	165	28	less	less	ADJ
gujaf-426	165	29	than	than	ADP
gujaf-426	165	30	5	5	NUM
gujaf-426	165	31	%	%	NOUN
gujaf-426	165	32	.	.	PUNCT
gujaf-426	166	1	the	the	DET
gujaf-426	166	2	result	result	NOUN
gujaf-426	166	3	obtained	obtain	VERB
gujaf-426	166	4	from	from	ADP
gujaf-426	166	5	the	the	DET
gujaf-426	166	6	table	table	NOUN
gujaf-426	166	7	above	above	ADV
gujaf-426	166	8	shows	show	VERB
gujaf-426	166	9	that	that	SCONJ
gujaf-426	166	10	there	there	PRON
gujaf-426	166	11	absence	absence	NOUN
gujaf-426	166	12	of	of	ADP
gujaf-426	166	13	auto	auto	NOUN
gujaf-426	166	14	/	/	SYM
gujaf-426	166	15	serial	serial	ADJ
gujaf-426	166	16	correlation	correlation	NOUN
gujaf-426	166	17	in	in	ADP
gujaf-426	166	18	the	the	DET
gujaf-426	166	19	model	model	NOUN
gujaf-426	166	20	,	,	PUNCT
gujaf-426	166	21	as	as	ADP
gujaf-426	166	22	the	the	DET
gujaf-426	166	23	p	p	NOUN
gujaf-426	166	24	-	-	PUNCT
gujaf-426	166	25	values	value	NOUN
gujaf-426	166	26	(	(	PUNCT
gujaf-426	166	27	0.1100	0.1100	NUM
gujaf-426	166	28	)	)	PUNCT
gujaf-426	166	29	is	be	AUX
gujaf-426	166	30	greater	great	ADJ
gujaf-426	166	31	than	than	ADP
gujaf-426	166	32	5	5	NUM
gujaf-426	166	33	%	%	NOUN
gujaf-426	166	34	.	.	PUNCT
gujaf-426	167	1	hausman	hausman	PROPN
gujaf-426	167	2	specification	specification	PROPN
gujaf-426	167	3	test	test	NOUN
gujaf-426	167	4	in	in	ADP
gujaf-426	167	5	order	order	NOUN
gujaf-426	167	6	to	to	PART
gujaf-426	167	7	decide	decide	VERB
gujaf-426	167	8	the	the	DET
gujaf-426	167	9	more	more	ADV
gujaf-426	167	10	effective	effective	ADJ
gujaf-426	167	11	between	between	ADP
gujaf-426	167	12	the	the	DET
gujaf-426	167	13	fixed	fix	VERB
gujaf-426	167	14	effect	effect	NOUN
gujaf-426	167	15	and	and	CCONJ
gujaf-426	167	16	the	the	DET
gujaf-426	167	17	random	random	ADJ
gujaf-426	167	18	effect	effect	NOUN
gujaf-426	167	19	,	,	PUNCT
gujaf-426	167	20	researchers	researcher	NOUN
gujaf-426	167	21	often	often	ADV
gujaf-426	167	22	rely	rely	VERB
gujaf-426	167	23	on	on	ADP
gujaf-426	167	24	the	the	DET
gujaf-426	167	25	hausman	hausman	NOUN
gujaf-426	167	26	(	(	PUNCT
gujaf-426	167	27	1978	1978	NUM
gujaf-426	167	28	)	)	PUNCT
gujaf-426	167	29	specification	specification	NOUN
gujaf-426	167	30	test	test	NOUN
gujaf-426	167	31	.	.	PUNCT
gujaf-426	168	1	the	the	DET
gujaf-426	168	2	hausman	hausman	PROPN
gujaf-426	168	3	test	test	NOUN
gujaf-426	168	4	is	be	AUX
gujaf-426	168	5	designed	design	VERB
gujaf-426	168	6	to	to	PART
gujaf-426	168	7	detect	detect	VERB
gujaf-426	168	8	violations	violation	NOUN
gujaf-426	168	9	of	of	ADP
gujaf-426	168	10	the	the	DET
gujaf-426	168	11	random	random	ADJ
gujaf-426	168	12	selection	selection	NOUN
gujaf-426	168	13	modeling	model	VERB
gujaf-426	168	14	assumption	assumption	NOUN
gujaf-426	168	15	that	that	SCONJ
gujaf-426	168	16	the	the	DET
gujaf-426	168	17	error	error	NOUN
gujaf-426	168	18	is	be	AUX
gujaf-426	168	19	constant	constant	ADJ
gujaf-426	168	20	across	across	ADP
gujaf-426	168	21	the	the	DET
gujaf-426	168	22	residuals	residual	NOUN
gujaf-426	168	23	are	be	AUX
gujaf-426	168	24	constantly	constantly	ADV
gujaf-426	168	25	distributed	distribute	VERB
gujaf-426	168	26	.	.	PUNCT
gujaf-426	169	1	the	the	DET
gujaf-426	169	2	result	result	NOUN
gujaf-426	169	3	of	of	ADP
gujaf-426	169	4	the	the	DET
gujaf-426	169	5	hausman	hausman	ADJ
gujaf-426	169	6	test	test	NOUN
gujaf-426	169	7	is	be	AUX
gujaf-426	169	8	shown	show	VERB
gujaf-426	169	9	in	in	ADP
gujaf-426	169	10	table	table	NOUN
gujaf-426	169	11	6	6	NUM
gujaf-426	169	12	below	below	ADV
gujaf-426	169	13	.	.	PUNCT
gujaf-426	170	1	table	table	NOUN
gujaf-426	170	2	6	6	NUM
gujaf-426	170	3	.	.	PUNCT
gujaf-426	170	4	hausman	hausman	PROPN
gujaf-426	170	5	test	test	PROPN
gujaf-426	170	6	hausman	hausman	PROPN
gujaf-426	170	7	chi2	chi2	PROPN
gujaf-426	170	8	1003.99	1003.99	NUM
gujaf-426	170	9	p	p	NOUN
gujaf-426	170	10	-	-	PUNCT
gujaf-426	170	11	value	value	NOUN
gujaf-426	170	12	0.000	0.000	NUM
gujaf-426	170	13	source	source	NOUN
gujaf-426	170	14	:	:	PUNCT
gujaf-426	170	15	stata	stata	NOUN
gujaf-426	170	16	output	output	NOUN
gujaf-426	170	17	(	(	PUNCT
gujaf-426	170	18	2024	2024	NUM
gujaf-426	170	19	)	)	PUNCT
gujaf-426	170	20	.	.	PUNCT
gujaf-426	171	1	in	in	ADP
gujaf-426	171	2	order	order	NOUN
gujaf-426	171	3	to	to	PART
gujaf-426	171	4	choose	choose	VERB
gujaf-426	171	5	the	the	DET
gujaf-426	171	6	best	good	ADJ
gujaf-426	171	7	model	model	NOUN
gujaf-426	171	8	between	between	ADP
gujaf-426	171	9	the	the	DET
gujaf-426	171	10	fixed	fix	VERB
gujaf-426	171	11	effect	effect	NOUN
gujaf-426	171	12	and	and	CCONJ
gujaf-426	171	13	random	random	ADJ
gujaf-426	171	14	effect	effect	NOUN
gujaf-426	171	15	estimates	estimate	NOUN
gujaf-426	171	16	,	,	PUNCT
gujaf-426	171	17	the	the	DET
gujaf-426	171	18	hausman	hausman	PROPN
gujaf-426	171	19	specification	specification	NOUN
gujaf-426	171	20	test	test	NOUN
gujaf-426	171	21	was	be	AUX
gujaf-426	171	22	carried	carry	VERB
gujaf-426	171	23	out	out	ADP
gujaf-426	171	24	.	.	PUNCT
gujaf-426	172	1	however	however	ADV
gujaf-426	172	2	,	,	PUNCT
gujaf-426	172	3	the	the	DET
gujaf-426	172	4	null	null	ADJ
gujaf-426	172	5	hypothesis	hypothesis	NOUN
gujaf-426	172	6	is	be	AUX
gujaf-426	172	7	that	that	SCONJ
gujaf-426	172	8	the	the	DET
gujaf-426	172	9	random	random	ADJ
gujaf-426	172	10	effect	effect	NOUN
gujaf-426	172	11	estimate	estimate	NOUN
gujaf-426	172	12	is	be	AUX
gujaf-426	172	13	appropriate	appropriate	ADJ
gujaf-426	172	14	,	,	PUNCT
gujaf-426	172	15	while	while	SCONJ
gujaf-426	172	16	the	the	DET
gujaf-426	172	17	alternative	alternative	ADJ
gujaf-426	172	18	hypothesis	hypothesis	NOUN
gujaf-426	172	19	is	be	AUX
gujaf-426	172	20	that	that	SCONJ
gujaf-426	172	21	the	the	DET
gujaf-426	172	22	fixed	fix	VERB
gujaf-426	172	23	effect	effect	NOUN
gujaf-426	172	24	estimate	estimate	NOUN
gujaf-426	172	25	is	be	AUX
gujaf-426	172	26	appropriate	appropriate	ADJ
gujaf-426	172	27	.	.	PUNCT
gujaf-426	173	1	the	the	DET
gujaf-426	173	2	result	result	NOUN
gujaf-426	173	3	of	of	ADP
gujaf-426	173	4	the	the	DET
gujaf-426	173	5	hausman	hausman	PROPN
gujaf-426	173	6	test	test	NOUN
gujaf-426	173	7	shows	show	VERB
gujaf-426	173	8	that	that	SCONJ
gujaf-426	173	9	the	the	DET
gujaf-426	173	10	probability	probability	NOUN
gujaf-426	173	11	value	value	NOUN
gujaf-426	173	12	of	of	ADP
gujaf-426	173	13	0.000	0.000	NUM
gujaf-426	173	14	with	with	ADP
gujaf-426	173	15	a	a	DET
gujaf-426	173	16	chi	chi	ADJ
gujaf-426	173	17	-	-	PUNCT
gujaf-426	173	18	square	square	ADJ
gujaf-426	173	19	value	value	NOUN
gujaf-426	173	20	of	of	ADP
gujaf-426	173	21	1003.99	1003.99	NUM
gujaf-426	173	22	is	be	AUX
gujaf-426	173	23	less	less	ADJ
gujaf-426	173	24	than	than	ADP
gujaf-426	173	25	a	a	DET
gujaf-426	173	26	5	5	NUM
gujaf-426	173	27	%	%	NOUN
gujaf-426	173	28	significance	significance	NOUN
gujaf-426	173	29	level	level	NOUN
gujaf-426	173	30	.	.	PUNCT
gujaf-426	174	1	this	this	PRON
gujaf-426	174	2	implies	imply	VERB
gujaf-426	174	3	that	that	SCONJ
gujaf-426	174	4	the	the	DET
gujaf-426	174	5	study	study	NOUN
gujaf-426	174	6	can	can	AUX
gujaf-426	174	7	not	not	PART
gujaf-426	174	8	reject	reject	VERB
gujaf-426	174	9	the	the	DET
gujaf-426	174	10	null	null	ADJ
gujaf-426	174	11	hypothesis	hypothesis	NOUN
gujaf-426	174	12	,	,	PUNCT
gujaf-426	174	13	which	which	PRON
gujaf-426	174	14	states	state	VERB
gujaf-426	174	15	that	that	SCONJ
gujaf-426	174	16	a	a	DET
gujaf-426	174	17	fixed	fix	VERB
gujaf-426	174	18	effect	effect	NOUN
gujaf-426	174	19	estimate	estimate	NOUN
gujaf-426	174	20	is	be	AUX
gujaf-426	174	21	appropriate	appropriate	ADJ
gujaf-426	174	22	.	.	PUNCT
gujaf-426	175	1	due	due	ADP
gujaf-426	175	2	to	to	ADP
gujaf-426	175	3	the	the	DET
gujaf-426	175	4	presence	presence	NOUN
gujaf-426	175	5	ofheteroscedasticity	ofheteroscedasticity	NOUN
gujaf-426	175	6	,	,	PUNCT
gujaf-426	175	7	panel	panel	NOUN
gujaf-426	175	8	corrected	correct	VERB
gujaf-426	175	9	standard	standard	ADJ
gujaf-426	175	10	error	error	NOUN
gujaf-426	175	11	(	(	PUNCT
gujaf-426	175	12	pcse	pcse	NOUN
gujaf-426	175	13	)	)	PUNCT
gujaf-426	175	14	was	be	AUX
gujaf-426	175	15	found	find	VERB
gujaf-426	175	16	suitable	suitable	ADJ
gujaf-426	175	17	for	for	ADP
gujaf-426	175	18	the	the	DET
gujaf-426	175	19	analysis	analysis	NOUN
gujaf-426	175	20	.	.	PUNCT
gujaf-426	176	1	regression	regression	NOUN
gujaf-426	176	2	result	result	VERB
gujaf-426	176	3	cross	cross	ADJ
gujaf-426	176	4	-	-	ADJ
gujaf-426	176	5	sectional	sectional	ADJ
gujaf-426	176	6	time	time	NOUN
gujaf-426	176	7	-	-	PUNCT
gujaf-426	176	8	series	series	NOUN
gujaf-426	176	9	fgls	fgls	NOUN
gujaf-426	176	10	regression	regression	PROPN
gujaf-426	176	11	variables	variables	PROPN
gujaf-426	176	12	coef	coef	PROPN
gujaf-426	176	13	.	.	PUNCT
gujaf-426	177	1	st.err	st.err	PROPN
gujaf-426	177	2	.	.	PROPN
gujaf-426	178	1	t	t	PROPN
gujaf-426	178	2	-	-	PUNCT
gujaf-426	178	3	val	val	NOUN
gujaf-426	178	4	p	p	PROPN
gujaf-426	178	5	-	-	PUNCT
gujaf-426	178	6	val	val	NOUN
gujaf-426	178	7	sig	sig	NOUN
gujaf-426	178	8	afs	afs	NOUN
gujaf-426	178	9	.068	.068	NUM
gujaf-426	178	10	.015	.015	NUM
gujaf-426	178	11	4.25	4.25	NUM
gujaf-426	178	12	.000	.000	NUM
gujaf-426	179	1	*	*	PUNCT
gujaf-426	180	1	*	*	PUNCT
gujaf-426	180	2	*	*	PUNCT
gujaf-426	180	3	at	at	ADP
gujaf-426	180	4	1.496	1.496	NUM
gujaf-426	180	5	.107	.107	NUM
gujaf-426	180	6	13.94	13.94	NUM
gujaf-426	180	7	.000	.000	NUM
gujaf-426	181	1	*	*	PUNCT
gujaf-426	181	2	*	*	PUNCT
gujaf-426	181	3	*	*	PUNCT
gujaf-426	181	4	acs	acs	X
gujaf-426	181	5	.041	.041	NUM
gujaf-426	181	6	.020	.020	NUM
gujaf-426	181	7	2.00	2.00	NUM
gujaf-426	181	8	.045	.045	NUM
gujaf-426	181	9	constant	constant	ADJ
gujaf-426	181	10	1.426	1.426	NUM
gujaf-426	181	11	.304	.304	NUM
gujaf-426	181	12	4.69	4.69	NUM
gujaf-426	181	13	.000	.000	NUM
gujaf-426	182	1	*	*	PUNCT
gujaf-426	182	2	*	*	PUNCT
gujaf-426	182	3	*	*	PUNCT
gujaf-426	182	4	gusau	gusau	ADJ
gujaf-426	182	5	journal	journal	NOUN
gujaf-426	182	6	of	of	ADP
gujaf-426	182	7	accounting	accounting	NOUN
gujaf-426	182	8	and	and	CCONJ
gujaf-426	182	9	finance	finance	NOUN
gujaf-426	182	10	,	,	PUNCT
gujaf-426	182	11	vol.6	vol.6	PROPN
gujaf-426	182	12	,	,	PUNCT
gujaf-426	182	13	issue	issue	NOUN
gujaf-426	182	14	2	2	NUM
gujaf-426	182	15	,	,	PUNCT
gujaf-426	182	16	april	april	PROPN
gujaf-426	182	17	,	,	PUNCT
gujaf-426	182	18	2025	2025	NUM
gujaf-426	182	19	237	237	NUM
gujaf-426	182	20	mean	mean	NOUN
gujaf-426	182	21	dependent	dependent	ADJ
gujaf-426	182	22	var	var	NOUN
gujaf-426	182	23	5.531	5.531	NUM
gujaf-426	182	24	sd	sd	NOUN
gujaf-426	182	25	dependent	dependent	ADJ
gujaf-426	182	26	var	var	NOUN
gujaf-426	182	27	0.840	0.840	NUM
gujaf-426	182	28	number	number	NOUN
gujaf-426	182	29	of	of	ADP
gujaf-426	182	30	obs	obs	PROPN
gujaf-426	182	31	452.000	452.000	NUM
gujaf-426	182	32	chi	chi	ADJ
gujaf-426	182	33	-	-	PUNCT
gujaf-426	182	34	square	square	ADJ
gujaf-426	182	35	2052.966	2052.966	NUM
gujaf-426	182	36	prob	prob	NOUN
gujaf-426	182	37	>	>	X
gujaf-426	182	38	chi2	chi2	PROPN
gujaf-426	182	39	0.000	0.000	NUM
gujaf-426	182	40	rsquared	rsquare	VERB
gujaf-426	182	41	81.96	81.96	NUM
gujaf-426	182	42	source	source	NOUN
gujaf-426	182	43	:	:	PUNCT
gujaf-426	182	44	stata	stata	NOUN
gujaf-426	182	45	output	output	NOUN
gujaf-426	182	46	(	(	PUNCT
gujaf-426	182	47	2024	2024	NUM
gujaf-426	182	48	)	)	PUNCT
gujaf-426	182	49	.	.	PUNCT
gujaf-426	183	1	results	result	NOUN
gujaf-426	183	2	and	and	CCONJ
gujaf-426	183	3	discussion	discussion	VERB
gujaf-426	183	4	the	the	DET
gujaf-426	183	5	panel	panel	NOUN
gujaf-426	183	6	regression	regression	NOUN
gujaf-426	183	7	model	model	NOUN
gujaf-426	183	8	was	be	AUX
gujaf-426	183	9	estimated	estimate	VERB
gujaf-426	183	10	using	use	VERB
gujaf-426	183	11	the	the	DET
gujaf-426	183	12	feasible	feasible	ADJ
gujaf-426	183	13	generalized	generalized	ADJ
gujaf-426	183	14	least	least	ADJ
gujaf-426	183	15	squares	square	NOUN
gujaf-426	183	16	(	(	PUNCT
gujaf-426	183	17	fgls	fgls	NOUN
gujaf-426	183	18	)	)	PUNCT
gujaf-426	183	19	method	method	NOUN
gujaf-426	183	20	.	.	PUNCT
gujaf-426	184	1	this	this	DET
gujaf-426	184	2	choice	choice	NOUN
gujaf-426	184	3	was	be	AUX
gujaf-426	184	4	based	base	VERB
gujaf-426	184	5	on	on	ADP
gujaf-426	184	6	diagnostic	diagnostic	ADJ
gujaf-426	184	7	test	test	NOUN
gujaf-426	184	8	outcomes	outcome	NOUN
gujaf-426	184	9	that	that	PRON
gujaf-426	184	10	revealed	reveal	VERB
gujaf-426	184	11	the	the	DET
gujaf-426	184	12	presence	presence	NOUN
gujaf-426	184	13	of	of	ADP
gujaf-426	184	14	heteroscedasticity	heteroscedasticity	NOUN
gujaf-426	184	15	and	and	CCONJ
gujaf-426	184	16	model	model	ADJ
gujaf-426	184	17	-	-	PUNCT
gujaf-426	184	18	specific	specific	ADJ
gujaf-426	184	19	violations	violation	NOUN
gujaf-426	184	20	,	,	PUNCT
gujaf-426	184	21	which	which	PRON
gujaf-426	184	22	made	make	VERB
gujaf-426	184	23	fgls	fgls	NOUN
gujaf-426	184	24	more	more	ADV
gujaf-426	184	25	efficient	efficient	ADJ
gujaf-426	184	26	than	than	ADP
gujaf-426	184	27	ordinary	ordinary	ADJ
gujaf-426	184	28	least	least	ADJ
gujaf-426	184	29	squares	square	NOUN
gujaf-426	184	30	(	(	PUNCT
gujaf-426	184	31	ols	ol	NOUN
gujaf-426	184	32	)	)	PUNCT
gujaf-426	184	33	or	or	CCONJ
gujaf-426	184	34	fixed	fix	VERB
gujaf-426	184	35	/	/	SYM
gujaf-426	184	36	random	random	ADJ
gujaf-426	184	37	effects	effect	NOUN
gujaf-426	184	38	estimators	estimator	NOUN
gujaf-426	184	39	.	.	PUNCT
gujaf-426	185	1	the	the	DET
gujaf-426	185	2	hausman	hausman	PROPN
gujaf-426	185	3	test	test	NOUN
gujaf-426	185	4	results	result	NOUN
gujaf-426	185	5	supported	support	VERB
gujaf-426	185	6	the	the	DET
gujaf-426	185	7	use	use	NOUN
gujaf-426	185	8	of	of	ADP
gujaf-426	185	9	fixed	fix	VERB
gujaf-426	185	10	effects	effect	NOUN
gujaf-426	185	11	,	,	PUNCT
gujaf-426	185	12	but	but	CCONJ
gujaf-426	185	13	heteroscedasticity	heteroscedasticity	NOUN
gujaf-426	185	14	detection	detection	NOUN
gujaf-426	185	15	led	lead	VERB
gujaf-426	185	16	to	to	ADP
gujaf-426	185	17	fgls	fgls	VERB
gujaf-426	185	18	being	be	AUX
gujaf-426	185	19	more	more	ADV
gujaf-426	185	20	appropriate	appropriate	ADJ
gujaf-426	185	21	for	for	ADP
gujaf-426	185	22	robust	robust	ADJ
gujaf-426	185	23	estimation	estimation	NOUN
gujaf-426	185	24	of	of	ADP
gujaf-426	185	25	standard	standard	ADJ
gujaf-426	185	26	errors	error	NOUN
gujaf-426	185	27	.	.	PUNCT
gujaf-426	186	1	audit	audit	NOUN
gujaf-426	186	2	firm	firm	NOUN
gujaf-426	186	3	size	size	VERB
gujaf-426	186	4	the	the	DET
gujaf-426	186	5	regression	regression	NOUN
gujaf-426	186	6	coefficient	coefficient	NOUN
gujaf-426	186	7	for	for	ADP
gujaf-426	186	8	audit	audit	NOUN
gujaf-426	186	9	firm	firm	ADJ
gujaf-426	186	10	size	size	NOUN
gujaf-426	186	11	was	be	AUX
gujaf-426	186	12	positive	positive	ADJ
gujaf-426	186	13	and	and	CCONJ
gujaf-426	186	14	statistically	statistically	ADV
gujaf-426	186	15	significant	significant	ADJ
gujaf-426	186	16	.	.	PUNCT
gujaf-426	187	1	this	this	PRON
gujaf-426	187	2	indicates	indicate	VERB
gujaf-426	187	3	that	that	SCONJ
gujaf-426	187	4	companies	company	NOUN
gujaf-426	187	5	audited	audit	VERB
gujaf-426	187	6	by	by	ADP
gujaf-426	187	7	big	big	ADJ
gujaf-426	187	8	four	four	NUM
gujaf-426	187	9	audit	audit	NOUN
gujaf-426	187	10	firms	firm	NOUN
gujaf-426	187	11	tend	tend	VERB
gujaf-426	187	12	to	to	PART
gujaf-426	187	13	experience	experience	VERB
gujaf-426	187	14	improved	improved	ADJ
gujaf-426	187	15	timeliness	timeliness	NOUN
gujaf-426	187	16	in	in	ADP
gujaf-426	187	17	financial	financial	ADJ
gujaf-426	187	18	reporting	reporting	NOUN
gujaf-426	187	19	,	,	PUNCT
gujaf-426	187	20	as	as	SCONJ
gujaf-426	187	21	measured	measure	VERB
gujaf-426	187	22	by	by	ADP
gujaf-426	187	23	shorter	short	ADJ
gujaf-426	187	24	regulatory	regulatory	ADJ
gujaf-426	187	25	filing	filing	NOUN
gujaf-426	187	26	delays	delay	NOUN
gujaf-426	187	27	.	.	PUNCT
gujaf-426	188	1	the	the	DET
gujaf-426	188	2	expertise	expertise	NOUN
gujaf-426	188	3	and	and	CCONJ
gujaf-426	188	4	institutional	institutional	ADJ
gujaf-426	188	5	reputation	reputation	NOUN
gujaf-426	188	6	of	of	ADP
gujaf-426	188	7	big	big	ADJ
gujaf-426	188	8	four	four	NUM
gujaf-426	188	9	firms	firm	NOUN
gujaf-426	188	10	likely	likely	ADV
gujaf-426	188	11	contribute	contribute	VERB
gujaf-426	188	12	to	to	ADP
gujaf-426	188	13	more	more	ADV
gujaf-426	188	14	efficient	efficient	ADJ
gujaf-426	188	15	audit	audit	NOUN
gujaf-426	188	16	processes	process	NOUN
gujaf-426	188	17	,	,	PUNCT
gujaf-426	188	18	thereby	thereby	ADV
gujaf-426	188	19	reducing	reduce	VERB
gujaf-426	188	20	the	the	DET
gujaf-426	188	21	number	number	NOUN
gujaf-426	188	22	of	of	ADP
gujaf-426	188	23	days	day	NOUN
gujaf-426	188	24	between	between	ADP
gujaf-426	188	25	the	the	DET
gujaf-426	188	26	fiscal	fiscal	ADJ
gujaf-426	188	27	year	year	NOUN
gujaf-426	188	28	-	-	PUNCT
gujaf-426	188	29	end	end	NOUN
gujaf-426	188	30	and	and	CCONJ
gujaf-426	188	31	the	the	DET
gujaf-426	188	32	signing	signing	NOUN
gujaf-426	188	33	of	of	ADP
gujaf-426	188	34	audited	audit	VERB
gujaf-426	188	35	financial	financial	ADJ
gujaf-426	188	36	statements	statement	NOUN
gujaf-426	188	37	.	.	PUNCT
gujaf-426	189	1	this	this	PRON
gujaf-426	189	2	supports	support	VERB
gujaf-426	189	3	prior	prior	ADJ
gujaf-426	189	4	findings	finding	NOUN
gujaf-426	189	5	by	by	ADP
gujaf-426	189	6	modugu	modugu	NOUN
gujaf-426	189	7	,	,	PUNCT
gujaf-426	189	8	eragbhe	eragbhe	NOUN
gujaf-426	189	9	,	,	PUNCT
gujaf-426	189	10	and	and	CCONJ
gujaf-426	189	11	ikhatua	ikhatua	NOUN
gujaf-426	189	12	(	(	PUNCT
gujaf-426	189	13	2012	2012	NUM
gujaf-426	189	14	)	)	PUNCT
gujaf-426	189	15	and	and	CCONJ
gujaf-426	189	16	aligns	align	VERB
gujaf-426	189	17	with	with	ADP
gujaf-426	189	18	the	the	DET
gujaf-426	189	19	resource	resource	NOUN
gujaf-426	189	20	-	-	PUNCT
gujaf-426	189	21	based	base	VERB
gujaf-426	189	22	theory	theory	NOUN
gujaf-426	189	23	,	,	PUNCT
gujaf-426	189	24	which	which	PRON
gujaf-426	189	25	views	view	VERB
gujaf-426	189	26	reputable	reputable	ADJ
gujaf-426	189	27	audit	audit	NOUN
gujaf-426	189	28	firms	firm	NOUN
gujaf-426	189	29	as	as	ADP
gujaf-426	189	30	valuable	valuable	ADJ
gujaf-426	189	31	organizational	organizational	ADJ
gujaf-426	189	32	resources	resource	NOUN
gujaf-426	189	33	.	.	PUNCT
gujaf-426	190	1	audit	audit	NOUN
gujaf-426	190	2	tenure	tenure	NOUN
gujaf-426	190	3	audit	audit	NOUN
gujaf-426	190	4	tenure	tenure	NOUN
gujaf-426	190	5	also	also	ADV
gujaf-426	190	6	showed	show	VERB
gujaf-426	190	7	a	a	DET
gujaf-426	190	8	positive	positive	ADJ
gujaf-426	190	9	and	and	CCONJ
gujaf-426	190	10	significant	significant	ADJ
gujaf-426	190	11	effect	effect	NOUN
gujaf-426	190	12	on	on	ADP
gujaf-426	190	13	regulatory	regulatory	ADJ
gujaf-426	190	14	filing	filing	NOUN
gujaf-426	190	15	timeliness	timeliness	NOUN
gujaf-426	190	16	.	.	PUNCT
gujaf-426	191	1	firms	firm	NOUN
gujaf-426	191	2	that	that	PRON
gujaf-426	191	3	retained	retain	VERB
gujaf-426	191	4	their	their	PRON
gujaf-426	191	5	auditors	auditor	NOUN
gujaf-426	191	6	for	for	ADP
gujaf-426	191	7	three	three	NUM
gujaf-426	191	8	or	or	CCONJ
gujaf-426	191	9	more	more	ADJ
gujaf-426	191	10	years	year	NOUN
gujaf-426	191	11	recorded	record	VERB
gujaf-426	191	12	shorter	short	ADJ
gujaf-426	191	13	audit	audit	NOUN
gujaf-426	191	14	delays	delay	NOUN
gujaf-426	191	15	compared	compare	VERB
gujaf-426	191	16	to	to	ADP
gujaf-426	191	17	those	those	PRON
gujaf-426	191	18	with	with	ADP
gujaf-426	191	19	shorter	short	ADJ
gujaf-426	191	20	tenure	tenure	NOUN
gujaf-426	191	21	.	.	PUNCT
gujaf-426	192	1	this	this	PRON
gujaf-426	192	2	suggests	suggest	VERB
gujaf-426	192	3	that	that	SCONJ
gujaf-426	192	4	familiarity	familiarity	NOUN
gujaf-426	192	5	between	between	ADP
gujaf-426	192	6	the	the	DET
gujaf-426	192	7	auditor	auditor	NOUN
gujaf-426	192	8	and	and	CCONJ
gujaf-426	192	9	client	client	NOUN
gujaf-426	192	10	facilitates	facilitate	VERB
gujaf-426	192	11	more	more	ADV
gujaf-426	192	12	efficient	efficient	ADJ
gujaf-426	192	13	audits	audits	NOUN
gujaf-426	192	14	,	,	PUNCT
gujaf-426	192	15	confirming	confirm	VERB
gujaf-426	192	16	the	the	DET
gujaf-426	192	17	view	view	NOUN
gujaf-426	192	18	that	that	SCONJ
gujaf-426	192	19	longer	long	ADJ
gujaf-426	192	20	tenure	tenure	NOUN
gujaf-426	192	21	improves	improve	VERB
gujaf-426	192	22	audit	audit	NOUN
gujaf-426	192	23	quality	quality	NOUN
gujaf-426	192	24	and	and	CCONJ
gujaf-426	192	25	reporting	reporting	NOUN
gujaf-426	192	26	efficiency	efficiency	NOUN
gujaf-426	192	27	.	.	PUNCT
gujaf-426	193	1	these	these	DET
gujaf-426	193	2	findings	finding	NOUN
gujaf-426	193	3	align	align	VERB
gujaf-426	193	4	with	with	ADP
gujaf-426	193	5	odjaremu	odjaremu	NOUN
gujaf-426	193	6	and	and	CCONJ
gujaf-426	193	7	jeroh	jeroh	NOUN
gujaf-426	193	8	(	(	PUNCT
gujaf-426	193	9	2019	2019	NUM
gujaf-426	193	10	)	)	PUNCT
gujaf-426	193	11	and	and	CCONJ
gujaf-426	193	12	reinforce	reinforce	VERB
gujaf-426	193	13	the	the	DET
gujaf-426	193	14	theory	theory	NOUN
gujaf-426	193	15	that	that	SCONJ
gujaf-426	193	16	accumulated	accumulate	VERB
gujaf-426	193	17	auditor	auditor	NOUN
gujaf-426	193	18	knowledge	knowledge	NOUN
gujaf-426	193	19	over	over	ADP
gujaf-426	193	20	time	time	NOUN
gujaf-426	193	21	enhances	enhance	VERB
gujaf-426	193	22	the	the	DET
gujaf-426	193	23	quality	quality	NOUN
gujaf-426	193	24	and	and	CCONJ
gujaf-426	193	25	speed	speed	NOUN
gujaf-426	193	26	of	of	ADP
gujaf-426	193	27	the	the	DET
gujaf-426	193	28	audit	audit	NOUN
gujaf-426	193	29	process	process	NOUN
gujaf-426	193	30	.	.	PUNCT
gujaf-426	194	1	audit	audit	NOUN
gujaf-426	194	2	committee	committee	PROPN
gujaf-426	194	3	size	size	NOUN
gujaf-426	194	4	audit	audit	NOUN
gujaf-426	194	5	committee	committee	NOUN
gujaf-426	194	6	size	size	NOUN
gujaf-426	194	7	was	be	AUX
gujaf-426	194	8	positively	positively	ADV
gujaf-426	194	9	and	and	CCONJ
gujaf-426	194	10	significantly	significantly	ADV
gujaf-426	194	11	related	relate	VERB
gujaf-426	194	12	to	to	ADP
gujaf-426	194	13	regulatory	regulatory	ADJ
gujaf-426	194	14	filing	filing	NOUN
gujaf-426	194	15	timeliness	timeliness	NOUN
gujaf-426	194	16	.	.	PUNCT
gujaf-426	195	1	firms	firm	NOUN
gujaf-426	195	2	with	with	ADP
gujaf-426	195	3	larger	large	ADJ
gujaf-426	195	4	audit	audit	NOUN
gujaf-426	195	5	committees	committee	NOUN
gujaf-426	195	6	tended	tend	VERB
gujaf-426	195	7	to	to	PART
gujaf-426	195	8	submit	submit	VERB
gujaf-426	195	9	their	their	PRON
gujaf-426	195	10	financial	financial	ADJ
gujaf-426	195	11	statements	statement	NOUN
gujaf-426	195	12	earlier	early	ADV
gujaf-426	195	13	.	.	PUNCT
gujaf-426	196	1	this	this	PRON
gujaf-426	196	2	may	may	AUX
gujaf-426	196	3	be	be	AUX
gujaf-426	196	4	due	due	ADJ
gujaf-426	196	5	to	to	ADP
gujaf-426	196	6	the	the	DET
gujaf-426	196	7	broader	broad	ADJ
gujaf-426	196	8	expertise	expertise	NOUN
gujaf-426	196	9	and	and	CCONJ
gujaf-426	196	10	oversight	oversight	NOUN
gujaf-426	196	11	capacity	capacity	NOUN
gujaf-426	196	12	that	that	PRON
gujaf-426	196	13	comes	come	VERB
gujaf-426	196	14	with	with	ADP
gujaf-426	196	15	larger	large	ADJ
gujaf-426	196	16	committees	committee	NOUN
gujaf-426	196	17	.	.	PUNCT
gujaf-426	197	1	these	these	DET
gujaf-426	197	2	results	result	NOUN
gujaf-426	197	3	suggest	suggest	VERB
gujaf-426	197	4	that	that	SCONJ
gujaf-426	197	5	audit	audit	NOUN
gujaf-426	197	6	committees	committee	NOUN
gujaf-426	197	7	contribute	contribute	VERB
gujaf-426	197	8	to	to	ADP
gujaf-426	197	9	stronger	strong	ADJ
gujaf-426	197	10	internal	internal	ADJ
gujaf-426	197	11	control	control	NOUN
gujaf-426	197	12	and	and	CCONJ
gujaf-426	197	13	monitoring	monitoring	NOUN
gujaf-426	197	14	,	,	PUNCT
gujaf-426	197	15	thereby	thereby	ADV
gujaf-426	197	16	supporting	support	VERB
gujaf-426	197	17	timely	timely	ADJ
gujaf-426	197	18	disclosures	disclosure	NOUN
gujaf-426	197	19	.	.	PUNCT
gujaf-426	198	1	the	the	DET
gujaf-426	198	2	findings	finding	NOUN
gujaf-426	198	3	are	be	AUX
gujaf-426	198	4	consistent	consistent	ADJ
gujaf-426	198	5	with	with	ADP
gujaf-426	198	6	those	those	PRON
gujaf-426	198	7	of	of	ADP
gujaf-426	198	8	syofyan	syofyan	NOUN
gujaf-426	198	9	et	et	PROPN
gujaf-426	198	10	al	al	PROPN
gujaf-426	198	11	.	.	PROPN
gujaf-426	199	1	(	(	PUNCT
gujaf-426	199	2	2021	2021	NUM
gujaf-426	199	3	)	)	PUNCT
gujaf-426	199	4	and	and	CCONJ
gujaf-426	199	5	odjaremu	odjaremu	NOUN
gujaf-426	199	6	and	and	CCONJ
gujaf-426	199	7	jeroh	jeroh	NOUN
gujaf-426	199	8	(	(	PUNCT
gujaf-426	199	9	2019	2019	NUM
gujaf-426	199	10	)	)	PUNCT
gujaf-426	199	11	,	,	PUNCT
gujaf-426	199	12	and	and	CCONJ
gujaf-426	199	13	are	be	AUX
gujaf-426	199	14	theoretically	theoretically	ADV
gujaf-426	199	15	explained	explain	VERB
gujaf-426	199	16	through	through	ADP
gujaf-426	199	17	stakeholder	stakeholder	NOUN
gujaf-426	199	18	theory	theory	NOUN
gujaf-426	199	19	,	,	PUNCT
gujaf-426	199	20	which	which	PRON
gujaf-426	199	21	emphasizes	emphasize	VERB
gujaf-426	199	22	the	the	DET
gujaf-426	199	23	role	role	NOUN
gujaf-426	199	24	of	of	ADP
gujaf-426	199	25	oversight	oversight	NOUN
gujaf-426	199	26	in	in	ADP
gujaf-426	199	27	meeting	meet	VERB
gujaf-426	199	28	stakeholder	stakeholder	NOUN
gujaf-426	199	29	expectations	expectation	NOUN
gujaf-426	199	30	.	.	PUNCT
gujaf-426	200	1	in	in	ADP
gujaf-426	200	2	summary	summary	NOUN
gujaf-426	200	3	,	,	PUNCT
gujaf-426	200	4	the	the	DET
gujaf-426	200	5	findings	finding	NOUN
gujaf-426	200	6	demonstrate	demonstrate	VERB
gujaf-426	200	7	that	that	SCONJ
gujaf-426	200	8	all	all	DET
gujaf-426	200	9	three	three	NUM
gujaf-426	200	10	audit	audit	NOUN
gujaf-426	200	11	compliance	compliance	NOUN
gujaf-426	200	12	parameters	parameter	NOUN
gujaf-426	200	13	,	,	PUNCT
gujaf-426	200	14	firm	firm	ADJ
gujaf-426	200	15	size	size	NOUN
gujaf-426	200	16	,	,	PUNCT
gujaf-426	200	17	tenure	tenure	NOUN
gujaf-426	200	18	,	,	PUNCT
gujaf-426	200	19	and	and	CCONJ
gujaf-426	200	20	committee	committee	NOUN
gujaf-426	200	21	size	size	NOUN
gujaf-426	200	22	,	,	PUNCT
gujaf-426	200	23	are	be	AUX
gujaf-426	200	24	significant	significant	ADJ
gujaf-426	200	25	predictors	predictor	NOUN
gujaf-426	200	26	of	of	ADP
gujaf-426	200	27	financial	financial	ADJ
gujaf-426	200	28	reporting	reporting	NOUN
gujaf-426	200	29	timeliness	timeliness	NOUN
gujaf-426	200	30	.	.	PUNCT
gujaf-426	201	1	the	the	DET
gujaf-426	201	2	positive	positive	ADJ
gujaf-426	201	3	direction	direction	NOUN
gujaf-426	201	4	of	of	ADP
gujaf-426	201	5	the	the	DET
gujaf-426	201	6	coefficients	coefficient	NOUN
gujaf-426	201	7	implies	imply	VERB
gujaf-426	201	8	reduced	reduce	VERB
gujaf-426	201	9	audit	audit	NOUN
gujaf-426	201	10	delays	delay	NOUN
gujaf-426	201	11	,	,	PUNCT
gujaf-426	201	12	thus	thus	ADV
gujaf-426	201	13	improving	improve	VERB
gujaf-426	201	14	the	the	DET
gujaf-426	201	15	gusau	gusau	ADJ
gujaf-426	201	16	journal	journal	NOUN
gujaf-426	201	17	of	of	ADP
gujaf-426	201	18	accounting	accounting	NOUN
gujaf-426	201	19	and	and	CCONJ
gujaf-426	201	20	finance	finance	NOUN
gujaf-426	201	21	,	,	PUNCT
gujaf-426	201	22	vol.6	vol.6	PROPN
gujaf-426	201	23	,	,	PUNCT
gujaf-426	201	24	issue	issue	NOUN
gujaf-426	201	25	2	2	NUM
gujaf-426	201	26	,	,	PUNCT
gujaf-426	201	27	april	april	PROPN
gujaf-426	201	28	,	,	PUNCT
gujaf-426	201	29	2025	2025	NUM
gujaf-426	201	30	238	238	NUM
gujaf-426	201	31	timeliness	timeliness	NOUN
gujaf-426	201	32	of	of	ADP
gujaf-426	201	33	disclosure	disclosure	NOUN
gujaf-426	201	34	.	.	PUNCT
gujaf-426	202	1	these	these	DET
gujaf-426	202	2	results	result	NOUN
gujaf-426	202	3	validate	validate	VERB
gujaf-426	202	4	the	the	DET
gujaf-426	202	5	study	study	NOUN
gujaf-426	202	6	’s	’s	PART
gujaf-426	202	7	theoretical	theoretical	ADJ
gujaf-426	202	8	propositions	proposition	NOUN
gujaf-426	202	9	and	and	CCONJ
gujaf-426	202	10	support	support	VERB
gujaf-426	202	11	the	the	DET
gujaf-426	202	12	rejection	rejection	NOUN
gujaf-426	202	13	of	of	ADP
gujaf-426	202	14	all	all	DET
gujaf-426	202	15	three	three	NUM
gujaf-426	202	16	null	null	ADJ
gujaf-426	202	17	hypotheses	hypothesis	NOUN
gujaf-426	202	18	.	.	PUNCT
gujaf-426	203	1	5.0	5.0	NUM
gujaf-426	203	2	conclusion	conclusion	NOUN
gujaf-426	203	3	and	and	CCONJ
gujaf-426	203	4	recommendations	recommendation	NOUN
gujaf-426	203	5	this	this	DET
gujaf-426	203	6	study	study	NOUN
gujaf-426	203	7	examined	examine	VERB
gujaf-426	203	8	the	the	DET
gujaf-426	203	9	effect	effect	NOUN
gujaf-426	203	10	of	of	ADP
gujaf-426	203	11	audit	audit	NOUN
gujaf-426	203	12	compliance	compliance	NOUN
gujaf-426	203	13	parameters	parameter	NOUN
gujaf-426	203	14	on	on	ADP
gujaf-426	203	15	regulatory	regulatory	ADJ
gujaf-426	203	16	filing	filing	NOUN
gujaf-426	203	17	timeliness	timeliness	NOUN
gujaf-426	203	18	among	among	ADP
gujaf-426	203	19	selected	select	VERB
gujaf-426	203	20	listed	list	VERB
gujaf-426	203	21	companies	company	NOUN
gujaf-426	203	22	in	in	ADP
gujaf-426	203	23	nigeria	nigeria	PROPN
gujaf-426	203	24	.	.	PUNCT
gujaf-426	204	1	using	use	VERB
gujaf-426	204	2	panel	panel	NOUN
gujaf-426	204	3	data	datum	NOUN
gujaf-426	204	4	from	from	ADP
gujaf-426	204	5	forty	forty	NUM
gujaf-426	204	6	-	-	PUNCT
gujaf-426	204	7	two	two	NUM
gujaf-426	204	8	firms	firm	NOUN
gujaf-426	204	9	across	across	ADP
gujaf-426	204	10	ten	ten	NUM
gujaf-426	204	11	sectors	sector	NOUN
gujaf-426	204	12	and	and	CCONJ
gujaf-426	204	13	employing	employ	VERB
gujaf-426	204	14	the	the	DET
gujaf-426	204	15	fgls	fgls	NOUN
gujaf-426	204	16	regression	regression	NOUN
gujaf-426	204	17	method	method	NOUN
gujaf-426	204	18	,	,	PUNCT
gujaf-426	204	19	the	the	DET
gujaf-426	204	20	study	study	NOUN
gujaf-426	204	21	found	find	VERB
gujaf-426	204	22	that	that	SCONJ
gujaf-426	204	23	audit	audit	NOUN
gujaf-426	204	24	firm	firm	ADJ
gujaf-426	204	25	size	size	NOUN
gujaf-426	204	26	,	,	PUNCT
gujaf-426	204	27	audit	audit	NOUN
gujaf-426	204	28	tenure	tenure	NOUN
gujaf-426	204	29	,	,	PUNCT
gujaf-426	204	30	and	and	CCONJ
gujaf-426	204	31	audit	audit	NOUN
gujaf-426	204	32	committee	committee	NOUN
gujaf-426	204	33	size	size	NOUN
gujaf-426	204	34	each	each	PRON
gujaf-426	204	35	had	have	VERB
gujaf-426	204	36	a	a	DET
gujaf-426	204	37	significant	significant	ADJ
gujaf-426	204	38	positive	positive	ADJ
gujaf-426	204	39	effect	effect	NOUN
gujaf-426	204	40	on	on	ADP
gujaf-426	204	41	the	the	DET
gujaf-426	204	42	timeliness	timeliness	NOUN
gujaf-426	204	43	of	of	ADP
gujaf-426	204	44	audited	audit	VERB
gujaf-426	204	45	financial	financial	ADJ
gujaf-426	204	46	disclosures	disclosure	NOUN
gujaf-426	204	47	.	.	PUNCT
gujaf-426	205	1	the	the	DET
gujaf-426	205	2	findings	finding	NOUN
gujaf-426	205	3	indicate	indicate	VERB
gujaf-426	205	4	that	that	SCONJ
gujaf-426	205	5	companies	company	NOUN
gujaf-426	205	6	audited	audit	VERB
gujaf-426	205	7	by	by	ADP
gujaf-426	205	8	larger	large	ADJ
gujaf-426	205	9	,	,	PUNCT
gujaf-426	205	10	more	more	ADV
gujaf-426	205	11	established	establish	VERB
gujaf-426	205	12	audit	audit	NOUN
gujaf-426	205	13	firms	firm	NOUN
gujaf-426	205	14	are	be	AUX
gujaf-426	205	15	more	more	ADV
gujaf-426	205	16	likely	likely	ADJ
gujaf-426	205	17	to	to	PART
gujaf-426	205	18	submit	submit	VERB
gujaf-426	205	19	their	their	PRON
gujaf-426	205	20	reports	report	NOUN
gujaf-426	205	21	within	within	ADP
gujaf-426	205	22	the	the	DET
gujaf-426	205	23	regulatory	regulatory	ADJ
gujaf-426	205	24	deadline	deadline	NOUN
gujaf-426	205	25	.	.	PUNCT
gujaf-426	206	1	this	this	PRON
gujaf-426	206	2	is	be	AUX
gujaf-426	206	3	attributed	attribute	VERB
gujaf-426	206	4	to	to	ADP
gujaf-426	206	5	the	the	DET
gujaf-426	206	6	broader	broad	ADJ
gujaf-426	206	7	expertise	expertise	NOUN
gujaf-426	206	8	and	and	CCONJ
gujaf-426	206	9	resources	resource	NOUN
gujaf-426	206	10	of	of	ADP
gujaf-426	206	11	the	the	DET
gujaf-426	206	12	big	big	ADJ
gujaf-426	206	13	four	four	NUM
gujaf-426	206	14	audit	audit	NOUN
gujaf-426	206	15	firms	firm	NOUN
gujaf-426	206	16	,	,	PUNCT
gujaf-426	206	17	which	which	PRON
gujaf-426	206	18	enhance	enhance	VERB
gujaf-426	206	19	audit	audit	NOUN
gujaf-426	206	20	efficiency	efficiency	NOUN
gujaf-426	206	21	.	.	PUNCT
gujaf-426	207	1	similarly	similarly	ADV
gujaf-426	207	2	,	,	PUNCT
gujaf-426	207	3	audit	audit	NOUN
gujaf-426	207	4	tenure	tenure	NOUN
gujaf-426	207	5	was	be	AUX
gujaf-426	207	6	found	find	VERB
gujaf-426	207	7	to	to	PART
gujaf-426	207	8	improve	improve	VERB
gujaf-426	207	9	timeliness	timeliness	NOUN
gujaf-426	207	10	,	,	PUNCT
gujaf-426	207	11	as	as	ADP
gujaf-426	207	12	longer	long	ADJ
gujaf-426	207	13	auditor	auditor	NOUN
gujaf-426	207	14	-	-	PUNCT
gujaf-426	207	15	client	client	NOUN
gujaf-426	207	16	relationships	relationship	NOUN
gujaf-426	207	17	foster	foster	VERB
gujaf-426	207	18	familiarity	familiarity	NOUN
gujaf-426	207	19	and	and	CCONJ
gujaf-426	207	20	procedural	procedural	ADJ
gujaf-426	207	21	understanding	understanding	NOUN
gujaf-426	207	22	,	,	PUNCT
gujaf-426	207	23	leading	lead	VERB
gujaf-426	207	24	to	to	ADP
gujaf-426	207	25	faster	fast	ADJ
gujaf-426	207	26	audit	audit	NOUN
gujaf-426	207	27	completion	completion	NOUN
gujaf-426	207	28	.	.	PUNCT
gujaf-426	208	1	lastly	lastly	ADV
gujaf-426	208	2	,	,	PUNCT
gujaf-426	208	3	firms	firm	NOUN
gujaf-426	208	4	with	with	ADP
gujaf-426	208	5	larger	large	ADJ
gujaf-426	208	6	audit	audit	NOUN
gujaf-426	208	7	committees	committee	NOUN
gujaf-426	208	8	tend	tend	VERB
gujaf-426	208	9	to	to	PART
gujaf-426	208	10	disclose	disclose	VERB
gujaf-426	208	11	their	their	PRON
gujaf-426	208	12	reports	report	NOUN
gujaf-426	208	13	earlier	early	ADV
gujaf-426	208	14	,	,	PUNCT
gujaf-426	208	15	likely	likely	ADJ
gujaf-426	208	16	due	due	ADJ
gujaf-426	208	17	to	to	ADP
gujaf-426	208	18	improved	improve	VERB
gujaf-426	208	19	oversight	oversight	NOUN
gujaf-426	208	20	and	and	CCONJ
gujaf-426	208	21	decision	decision	NOUN
gujaf-426	208	22	-	-	PUNCT
gujaf-426	208	23	making	make	VERB
gujaf-426	208	24	capacity	capacity	NOUN
gujaf-426	208	25	.	.	PUNCT
gujaf-426	209	1	based	base	VERB
gujaf-426	209	2	on	on	ADP
gujaf-426	209	3	these	these	DET
gujaf-426	209	4	findings	finding	NOUN
gujaf-426	209	5	,	,	PUNCT
gujaf-426	209	6	several	several	ADJ
gujaf-426	209	7	practical	practical	ADJ
gujaf-426	209	8	and	and	CCONJ
gujaf-426	209	9	policy	policy	NOUN
gujaf-426	209	10	-	-	PUNCT
gujaf-426	209	11	oriented	orient	VERB
gujaf-426	209	12	recommendations	recommendation	NOUN
gujaf-426	209	13	are	be	AUX
gujaf-426	209	14	presented	present	VERB
gujaf-426	209	15	:	:	PUNCT
gujaf-426	209	16	i.	i.	NOUN
gujaf-426	209	17	companies	company	NOUN
gujaf-426	209	18	should	should	AUX
gujaf-426	209	19	prioritize	prioritize	VERB
gujaf-426	209	20	the	the	DET
gujaf-426	209	21	selection	selection	NOUN
gujaf-426	209	22	of	of	ADP
gujaf-426	209	23	well	well	ADV
gujaf-426	209	24	-	-	PUNCT
gujaf-426	209	25	established	establish	VERB
gujaf-426	209	26	audit	audit	NOUN
gujaf-426	209	27	firms	firm	NOUN
gujaf-426	209	28	with	with	ADP
gujaf-426	209	29	proven	prove	VERB
gujaf-426	209	30	experience	experience	NOUN
gujaf-426	209	31	in	in	ADP
gujaf-426	209	32	handling	handle	VERB
gujaf-426	209	33	complex	complex	ADJ
gujaf-426	209	34	reporting	reporting	NOUN
gujaf-426	209	35	environments	environment	NOUN
gujaf-426	209	36	.	.	PUNCT
gujaf-426	210	1	regulatory	regulatory	ADJ
gujaf-426	210	2	bodies	body	NOUN
gujaf-426	210	3	such	such	ADJ
gujaf-426	210	4	as	as	ADP
gujaf-426	210	5	the	the	DET
gujaf-426	210	6	sec	sec	PROPN
gujaf-426	210	7	and	and	CCONJ
gujaf-426	210	8	the	the	DET
gujaf-426	210	9	financial	financial	ADJ
gujaf-426	210	10	reporting	reporting	NOUN
gujaf-426	210	11	council	council	PROPN
gujaf-426	210	12	of	of	ADP
gujaf-426	210	13	nigeria	nigeria	PROPN
gujaf-426	210	14	may	may	AUX
gujaf-426	210	15	also	also	ADV
gujaf-426	210	16	consider	consider	VERB
gujaf-426	210	17	setting	set	VERB
gujaf-426	210	18	minimum	minimum	ADJ
gujaf-426	210	19	quality	quality	NOUN
gujaf-426	210	20	standards	standard	NOUN
gujaf-426	210	21	or	or	CCONJ
gujaf-426	210	22	establishing	establish	VERB
gujaf-426	210	23	public	public	ADJ
gujaf-426	210	24	audit	audit	NOUN
gujaf-426	210	25	firm	firm	NOUN
gujaf-426	210	26	ratings	rating	NOUN
gujaf-426	210	27	to	to	PART
gujaf-426	210	28	promote	promote	VERB
gujaf-426	210	29	informed	informed	ADJ
gujaf-426	210	30	selection	selection	NOUN
gujaf-426	210	31	by	by	ADP
gujaf-426	210	32	firms	firm	NOUN
gujaf-426	210	33	.	.	PUNCT
gujaf-426	211	1	ii	ii	PROPN
gujaf-426	211	2	.	.	PUNCT
gujaf-426	212	1	while	while	SCONJ
gujaf-426	212	2	maintaining	maintain	VERB
gujaf-426	212	3	auditor	auditor	NOUN
gujaf-426	212	4	independence	independence	NOUN
gujaf-426	212	5	,	,	PUNCT
gujaf-426	212	6	listed	list	VERB
gujaf-426	212	7	companies	company	NOUN
gujaf-426	212	8	should	should	AUX
gujaf-426	212	9	consider	consider	VERB
gujaf-426	212	10	sustaining	sustain	VERB
gujaf-426	212	11	moderately	moderately	ADV
gujaf-426	212	12	long	long	ADJ
gujaf-426	212	13	audit	audit	NOUN
gujaf-426	212	14	relationships	relationship	NOUN
gujaf-426	212	15	.	.	PUNCT
gujaf-426	213	1	this	this	PRON
gujaf-426	213	2	promotes	promote	VERB
gujaf-426	213	3	familiarity	familiarity	NOUN
gujaf-426	213	4	without	without	ADP
gujaf-426	213	5	compromising	compromise	VERB
gujaf-426	213	6	objectivity	objectivity	NOUN
gujaf-426	213	7	.	.	PUNCT
gujaf-426	214	1	regulatory	regulatory	ADJ
gujaf-426	214	2	bodies	body	NOUN
gujaf-426	214	3	could	could	AUX
gujaf-426	214	4	guide	guide	VERB
gujaf-426	214	5	optimal	optimal	ADJ
gujaf-426	214	6	tenure	tenure	NOUN
gujaf-426	214	7	thresholds	threshold	VERB
gujaf-426	214	8	that	that	PRON
gujaf-426	214	9	balance	balance	NOUN
gujaf-426	214	10	continuity	continuity	NOUN
gujaf-426	214	11	and	and	CCONJ
gujaf-426	214	12	independence	independence	NOUN
gujaf-426	214	13	.	.	PUNCT
gujaf-426	215	1	iii	iii	X
gujaf-426	215	2	.	.	PUNCT
gujaf-426	216	1	companies	company	NOUN
gujaf-426	216	2	should	should	AUX
gujaf-426	216	3	aim	aim	VERB
gujaf-426	216	4	to	to	PART
gujaf-426	216	5	constitute	constitute	VERB
gujaf-426	216	6	audit	audit	NOUN
gujaf-426	216	7	committees	committee	NOUN
gujaf-426	216	8	that	that	PRON
gujaf-426	216	9	reflect	reflect	VERB
gujaf-426	216	10	a	a	DET
gujaf-426	216	11	balance	balance	NOUN
gujaf-426	216	12	of	of	ADP
gujaf-426	216	13	professional	professional	ADJ
gujaf-426	216	14	diversity	diversity	NOUN
gujaf-426	216	15	and	and	CCONJ
gujaf-426	216	16	size	size	NOUN
gujaf-426	216	17	.	.	PUNCT
gujaf-426	217	1	rather	rather	ADV
gujaf-426	217	2	than	than	ADP
gujaf-426	217	3	meeting	meet	VERB
gujaf-426	217	4	minimum	minimum	ADJ
gujaf-426	217	5	compliance	compliance	NOUN
gujaf-426	217	6	numbers	number	NOUN
gujaf-426	217	7	,	,	PUNCT
gujaf-426	217	8	boards	board	NOUN
gujaf-426	217	9	should	should	AUX
gujaf-426	217	10	include	include	VERB
gujaf-426	217	11	members	member	NOUN
gujaf-426	217	12	with	with	ADP
gujaf-426	217	13	relevant	relevant	ADJ
gujaf-426	217	14	financial	financial	ADJ
gujaf-426	217	15	expertise	expertise	NOUN
gujaf-426	217	16	.	.	PUNCT
gujaf-426	218	1	regulatory	regulatory	ADJ
gujaf-426	218	2	authorities	authority	NOUN
gujaf-426	218	3	may	may	AUX
gujaf-426	218	4	consider	consider	VERB
gujaf-426	218	5	issuing	issue	VERB
gujaf-426	218	6	sectorspecific	sectorspecific	ADJ
gujaf-426	218	7	guidelines	guideline	NOUN
gujaf-426	218	8	that	that	PRON
gujaf-426	218	9	define	define	VERB
gujaf-426	218	10	best	good	ADJ
gujaf-426	218	11	practice	practice	NOUN
gujaf-426	218	12	benchmarks	benchmark	NOUN
gujaf-426	218	13	for	for	ADP
gujaf-426	218	14	audit	audit	NOUN
gujaf-426	218	15	committee	committee	NOUN
gujaf-426	218	16	composition	composition	NOUN
gujaf-426	218	17	.	.	PUNCT
gujaf-426	219	1	references	reference	NOUN
gujaf-426	219	2	abdullahi	abdullahi	PROPN
gujaf-426	219	3	,	,	PUNCT
gujaf-426	219	4	a.	a.	NOUN
gujaf-426	219	5	i.	i.	PROPN
gujaf-426	219	6	,	,	PUNCT
gujaf-426	219	7	&	&	CCONJ
gujaf-426	219	8	suleiman	suleiman	PROPN
gujaf-426	219	9	,	,	PUNCT
gujaf-426	219	10	m.	m.	PROPN
gujaf-426	219	11	s.	s.	PROPN
gujaf-426	219	12	(	(	PUNCT
gujaf-426	219	13	2018	2018	NUM
gujaf-426	219	14	,	,	PUNCT
gujaf-426	219	15	june	june	PROPN
gujaf-426	219	16	)	)	PUNCT
gujaf-426	219	17	.	.	PUNCT
gujaf-426	220	1	impact	impact	NOUN
gujaf-426	220	2	of	of	ADP
gujaf-426	220	3	religion	religion	NOUN
gujaf-426	220	4	on	on	ADP
gujaf-426	220	5	entrepreneurial	entrepreneurial	ADJ
gujaf-426	220	6	intention	intention	NOUN
gujaf-426	220	7	of	of	ADP
gujaf-426	220	8	university	university	NOUN
gujaf-426	220	9	students	student	NOUN
gujaf-426	220	10	in	in	ADP
gujaf-426	220	11	kano	kano	PROPN
gujaf-426	220	12	state	state	PROPN
gujaf-426	220	13	,	,	PUNCT
gujaf-426	220	14	nigeria	nigeria	PROPN
gujaf-426	220	15	.	.	PUNCT
gujaf-426	221	1	in	in	ADP
gujaf-426	221	2	proceedings	proceeding	NOUN
gujaf-426	221	3	of	of	ADP
gujaf-426	221	4	icic2015	icic2015	PROPN
gujaf-426	221	5	–	–	PUNCT
gujaf-426	221	6	international	international	ADJ
gujaf-426	221	7	conference	conference	NOUN
gujaf-426	221	8	on	on	ADP
gujaf-426	221	9	empowering	empower	VERB
gujaf-426	221	10	islamic	islamic	ADJ
gujaf-426	221	11	civilization	civilization	NOUN
gujaf-426	221	12	in	in	ADP
gujaf-426	221	13	the	the	DET
gujaf-426	221	14	21st	21st	ADJ
gujaf-426	221	15	century	century	NOUN
gujaf-426	221	16	(	(	PUNCT
gujaf-426	221	17	pp	pp	ADJ
gujaf-426	221	18	.	.	PUNCT
gujaf-426	222	1	363–375	363–375	NUM
gujaf-426	222	2	)	)	PUNCT
gujaf-426	222	3	.	.	PUNCT
gujaf-426	223	1	abernathy	abernathy	PROPN
gujaf-426	223	2	,	,	PUNCT
gujaf-426	223	3	j.	j.	PROPN
gujaf-426	223	4	l.	l.	PROPN
gujaf-426	223	5	,	,	PUNCT
gujaf-426	223	6	bayer	bayer	PROPN
gujaf-426	223	7	,	,	PUNCT
gujaf-426	223	8	e.	e.	PROPN
gujaf-426	223	9	l.	l.	PROPN
gujaf-426	223	10	,	,	PUNCT
gujaf-426	223	11	masli	masli	PROPN
gujaf-426	223	12	,	,	PUNCT
gujaf-426	223	13	a.	a.	NOUN
gujaf-426	223	14	,	,	PUNCT
gujaf-426	223	15	&	&	CCONJ
gujaf-426	223	16	stefaniak	stefaniak	PROPN
gujaf-426	223	17	,	,	PUNCT
gujaf-426	223	18	c.	c.	PROPN
gujaf-426	223	19	m.	m.	NOUN
gujaf-426	223	20	(	(	PUNCT
gujaf-426	223	21	2017	2017	NUM
gujaf-426	223	22	)	)	PUNCT
gujaf-426	223	23	.	.	PUNCT
gujaf-426	224	1	audit	audit	NOUN
gujaf-426	224	2	firm	firm	ADJ
gujaf-426	224	3	tenure	tenure	NOUN
gujaf-426	224	4	,	,	PUNCT
gujaf-426	224	5	nonaudit	nonaudit	PROPN
gujaf-426	224	6	services	service	NOUN
gujaf-426	224	7	,	,	PUNCT
gujaf-426	224	8	and	and	CCONJ
gujaf-426	224	9	financial	financial	ADJ
gujaf-426	224	10	reporting	reporting	NOUN
gujaf-426	224	11	quality	quality	NOUN
gujaf-426	224	12	:	:	PUNCT
gujaf-426	224	13	evidence	evidence	NOUN
gujaf-426	224	14	from	from	ADP
gujaf-426	224	15	the	the	DET
gujaf-426	224	16	recent	recent	ADJ
gujaf-426	224	17	regulatory	regulatory	ADJ
gujaf-426	224	18	changes	change	NOUN
gujaf-426	224	19	.	.	PUNCT
gujaf-426	225	1	contemporary	contemporary	ADJ
gujaf-426	225	2	accounting	accounting	NOUN
gujaf-426	225	3	research	research	PROPN
gujaf-426	225	4	,	,	PUNCT
gujaf-426	225	5	34(2	34(2	NUM
gujaf-426	225	6	)	)	PUNCT
gujaf-426	225	7	,	,	PUNCT
gujaf-426	225	8	990–1023	990–1023	NUM
gujaf-426	225	9	.	.	PUNCT
gujaf-426	226	1	https://doi.org/10.1111/1911-3846.12290	https://doi.org/10.1111/1911-3846.12290	PROPN
gujaf-426	226	2	adebayo	adebayo	PROPN
gujaf-426	226	3	,	,	PUNCT
gujaf-426	226	4	p.	p.	NOUN
gujaf-426	226	5	a.	a.	PROPN
gujaf-426	226	6	,	,	PUNCT
gujaf-426	226	7	&	&	CCONJ
gujaf-426	226	8	adebiyi	adebiyi	PROPN
gujaf-426	226	9	,	,	PUNCT
gujaf-426	226	10	w.	w.	PROPN
gujaf-426	226	11	k.	k.	PROPN
gujaf-426	226	12	(	(	PUNCT
gujaf-426	226	13	2016	2016	NUM
gujaf-426	226	14	)	)	PUNCT
gujaf-426	226	15	.	.	PUNCT
gujaf-426	227	1	effect	effect	NOUN
gujaf-426	227	2	of	of	ADP
gujaf-426	227	3	firm	firm	ADJ
gujaf-426	227	4	characteristics	characteristic	NOUN
gujaf-426	227	5	on	on	ADP
gujaf-426	227	6	the	the	DET
gujaf-426	227	7	timeliness	timeliness	NOUN
gujaf-426	227	8	of	of	ADP
gujaf-426	227	9	corporate	corporate	ADJ
gujaf-426	227	10	financial	financial	ADJ
gujaf-426	227	11	reporting	reporting	NOUN
gujaf-426	227	12	:	:	PUNCT
gujaf-426	227	13	evidence	evidence	NOUN
gujaf-426	227	14	from	from	ADP
gujaf-426	227	15	nigerian	nigerian	ADJ
gujaf-426	227	16	deposit	deposit	NOUN
gujaf-426	227	17	money	money	NOUN
gujaf-426	227	18	banks	bank	NOUN
gujaf-426	227	19	.	.	PUNCT
gujaf-426	228	1	gusau	gusau	PROPN
gujaf-426	228	2	journal	journal	PROPN
gujaf-426	228	3	of	of	ADP
gujaf-426	228	4	accounting	accounting	NOUN
gujaf-426	228	5	and	and	CCONJ
gujaf-426	228	6	finance	finance	NOUN
gujaf-426	228	7	,	,	PUNCT
gujaf-426	228	8	vol.6	vol.6	PROPN
gujaf-426	228	9	,	,	PUNCT
gujaf-426	228	10	issue	issue	NOUN
gujaf-426	228	11	2	2	NUM
gujaf-426	228	12	,	,	PUNCT
gujaf-426	228	13	april	april	PROPN
gujaf-426	228	14	,	,	PUNCT
gujaf-426	228	15	2025	2025	NUM
gujaf-426	228	16	239	239	NUM
gujaf-426	228	17	international	international	ADJ
gujaf-426	228	18	journal	journal	NOUN
gujaf-426	228	19	of	of	ADP
gujaf-426	228	20	economics	economic	NOUN
gujaf-426	228	21	,	,	PUNCT
gujaf-426	228	22	commerce	commerce	NOUN
gujaf-426	228	23	and	and	CCONJ
gujaf-426	228	24	management	management	NOUN
gujaf-426	228	25	,	,	PUNCT
gujaf-426	228	26	4(3	4(3	NUM
gujaf-426	228	27	)	)	PUNCT
gujaf-426	228	28	,	,	PUNCT
gujaf-426	228	29	369–381	369–381	NUM
gujaf-426	228	30	.	.	PUNCT
gujaf-426	229	1	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf	NOUN
gujaf-426	229	2	afify	afify	NOUN
gujaf-426	229	3	,	,	PUNCT
gujaf-426	229	4	h.	h.	PROPN
gujaf-426	229	5	a.	a.	PROPN
gujaf-426	229	6	e.	e.	PROPN
gujaf-426	229	7	(	(	PUNCT
gujaf-426	229	8	2009	2009	NUM
gujaf-426	229	9	)	)	PUNCT
gujaf-426	229	10	.	.	PUNCT
gujaf-426	230	1	determinants	determinant	NOUN
gujaf-426	230	2	of	of	ADP
gujaf-426	230	3	audit	audit	NOUN
gujaf-426	230	4	report	report	NOUN
gujaf-426	230	5	lag	lag	NOUN
gujaf-426	230	6	:	:	PUNCT
gujaf-426	230	7	does	do	AUX
gujaf-426	230	8	implementing	implement	VERB
gujaf-426	230	9	corporate	corporate	ADJ
gujaf-426	230	10	governance	governance	NOUN
gujaf-426	230	11	have	have	VERB
gujaf-426	230	12	any	any	DET
gujaf-426	230	13	impact	impact	NOUN
gujaf-426	230	14	?	?	PUNCT
gujaf-426	231	1	empirical	empirical	ADJ
gujaf-426	231	2	evidence	evidence	NOUN
gujaf-426	231	3	from	from	ADP
gujaf-426	231	4	egypt	egypt	PROPN
gujaf-426	231	5	.	.	PUNCT
gujaf-426	232	1	journal	journal	PROPN
gujaf-426	232	2	of	of	ADP
gujaf-426	232	3	applied	apply	VERB
gujaf-426	232	4	accounting	accounting	NOUN
gujaf-426	232	5	research	research	NOUN
gujaf-426	232	6	,	,	PUNCT
gujaf-426	232	7	10(1	10(1	NUM
gujaf-426	232	8	)	)	PUNCT
gujaf-426	232	9	,	,	PUNCT
gujaf-426	232	10	56–86	56–86	NUM
gujaf-426	232	11	.	.	PUNCT
gujaf-426	233	1	https://doi.org/10.1108/09675420910963397	https://doi.org/10.1108/09675420910963397	PROPN
gujaf-426	233	2	ahmed	ahmed	PROPN
gujaf-426	233	3	,	,	PUNCT
gujaf-426	233	4	a.	a.	NOUN
gujaf-426	233	5	o.	o.	PROPN
gujaf-426	233	6	,	,	PUNCT
gujaf-426	233	7	mohammed	mohammed	PROPN
gujaf-426	233	8	,	,	PUNCT
gujaf-426	233	9	a.	a.	PROPN
gujaf-426	233	10	,	,	PUNCT
gujaf-426	233	11	&	&	CCONJ
gujaf-426	233	12	neila	neila	PROPN
gujaf-426	233	13	,	,	PUNCT
gujaf-426	233	14	b.	b.	PROPN
gujaf-426	233	15	t.	t.	PROPN
gujaf-426	233	16	(	(	PUNCT
gujaf-426	233	17	2016	2016	NUM
gujaf-426	233	18	)	)	PUNCT
gujaf-426	233	19	.	.	PUNCT
gujaf-426	234	1	audit	audit	NOUN
gujaf-426	234	2	committee	committee	NOUN
gujaf-426	234	3	effectiveness	effectiveness	NOUN
gujaf-426	234	4	and	and	CCONJ
gujaf-426	234	5	regulatory	regulatory	ADJ
gujaf-426	234	6	filing	filing	NOUN
gujaf-426	234	7	timeliness	timeliness	NOUN
gujaf-426	234	8	:	:	PUNCT
gujaf-426	234	9	the	the	DET
gujaf-426	234	10	case	case	NOUN
gujaf-426	234	11	of	of	ADP
gujaf-426	234	12	tunisian	tunisian	ADJ
gujaf-426	234	13	listed	list	VERB
gujaf-426	234	14	companies	company	NOUN
gujaf-426	234	15	.	.	PUNCT
gujaf-426	235	1	african	african	ADJ
gujaf-426	235	2	journal	journal	PROPN
gujaf-426	235	3	of	of	ADP
gujaf-426	235	4	economic	economic	ADJ
gujaf-426	235	5	and	and	CCONJ
gujaf-426	235	6	management	management	NOUN
gujaf-426	235	7	studies	study	NOUN
gujaf-426	235	8	,	,	PUNCT
gujaf-426	235	9	5(3	5(3	NUM
gujaf-426	235	10	)	)	PUNCT
gujaf-426	235	11	,	,	PUNCT
gujaf-426	235	12	53–67	53–67	NUM
gujaf-426	235	13	.	.	PUNCT
gujaf-426	236	1	https://doi.org/10.1108/ajems-052014-0035	https://doi.org/10.1108/ajems-052014-0035	PROPN
gujaf-426	236	2	ahmed	ahmed	PROPN
gujaf-426	236	3	,	,	PUNCT
gujaf-426	236	4	m.	m.	NOUN
gujaf-426	236	5	i.	i.	PROPN
gujaf-426	236	6	,	,	PUNCT
gujaf-426	236	7	&	&	CCONJ
gujaf-426	236	8	che	che	PROPN
gujaf-426	236	9	-	-	PROPN
gujaf-426	236	10	ahmad	ahmad	PROPN
gujaf-426	236	11	,	,	PUNCT
gujaf-426	236	12	a.	a.	NOUN
gujaf-426	236	13	(	(	PUNCT
gujaf-426	236	14	2016	2016	NUM
gujaf-426	236	15	)	)	PUNCT
gujaf-426	236	16	.	.	PUNCT
gujaf-426	237	1	effects	effect	NOUN
gujaf-426	237	2	of	of	ADP
gujaf-426	237	3	corporate	corporate	ADJ
gujaf-426	237	4	governance	governance	NOUN
gujaf-426	237	5	characteristics	characteristic	NOUN
gujaf-426	237	6	on	on	ADP
gujaf-426	237	7	audit	audit	NOUN
gujaf-426	237	8	report	report	NOUN
gujaf-426	237	9	lags	lag	VERB
gujaf-426	237	10	.	.	PUNCT
gujaf-426	238	1	international	international	ADJ
gujaf-426	238	2	journal	journal	PROPN
gujaf-426	238	3	of	of	ADP
gujaf-426	238	4	economics	economic	NOUN
gujaf-426	238	5	and	and	CCONJ
gujaf-426	238	6	financial	financial	ADJ
gujaf-426	238	7	issues	issue	NOUN
gujaf-426	238	8	,	,	PUNCT
gujaf-426	238	9	6(s7	6(s7	NUM
gujaf-426	238	10	)	)	PUNCT
gujaf-426	238	11	,	,	PUNCT
gujaf-426	238	12	159	159	NUM
gujaf-426	238	13	–	–	PUNCT
gujaf-426	238	14	164	164	NUM
gujaf-426	238	15	.	.	PUNCT
gujaf-426	239	1	https://www.econjournals.com/index.php/ijefi/article/view/3197	https://www.econjournals.com/index.php/ijefi/article/view/3197	PRON
gujaf-426	239	2	akhor	akhor	PROPN
gujaf-426	239	3	,	,	PUNCT
gujaf-426	239	4	s.	s.	PROPN
gujaf-426	239	5	o.	o.	PROPN
gujaf-426	239	6	,	,	PUNCT
gujaf-426	239	7	&	&	CCONJ
gujaf-426	239	8	osegbale	osegbale	PROPN
gujaf-426	239	9	,	,	PUNCT
gujaf-426	239	10	e.	e.	PROPN
gujaf-426	239	11	o.	o.	PROPN
gujaf-426	239	12	(	(	PUNCT
gujaf-426	239	13	2017	2017	NUM
gujaf-426	239	14	)	)	PUNCT
gujaf-426	239	15	.	.	PUNCT
gujaf-426	240	1	an	an	DET
gujaf-426	240	2	empirical	empirical	ADJ
gujaf-426	240	3	investigation	investigation	NOUN
gujaf-426	240	4	of	of	ADP
gujaf-426	240	5	audit	audit	NOUN
gujaf-426	240	6	committee	committee	NOUN
gujaf-426	240	7	attributes	attribute	NOUN
gujaf-426	240	8	and	and	CCONJ
gujaf-426	240	9	financial	financial	ADJ
gujaf-426	240	10	reporting	reporting	NOUN
gujaf-426	240	11	lag	lag	NOUN
gujaf-426	240	12	in	in	ADP
gujaf-426	240	13	nigeria	nigeria	PROPN
gujaf-426	240	14	banking	banking	NOUN
gujaf-426	240	15	sector	sector	NOUN
gujaf-426	240	16	.	.	PUNCT
gujaf-426	241	1	journal	journal	NOUN
gujaf-426	241	2	of	of	ADP
gujaf-426	241	3	accounting	accounting	NOUN
gujaf-426	241	4	and	and	CCONJ
gujaf-426	241	5	financial	financial	ADJ
gujaf-426	241	6	management	management	NOUN
gujaf-426	241	7	,	,	PUNCT
gujaf-426	241	8	3(2	3(2	NUM
gujaf-426	241	9	)	)	PUNCT
gujaf-426	241	10	,	,	PUNCT
gujaf-426	241	11	25–38	25–38	NUM
gujaf-426	241	12	.	.	PUNCT
gujaf-426	242	1	akhtaruddin	akhtaruddin	VERB
gujaf-426	242	2	,	,	PUNCT
gujaf-426	242	3	m.	m.	NOUN
gujaf-426	242	4	,	,	PUNCT
gujaf-426	242	5	hossain	hossain	PROPN
gujaf-426	242	6	,	,	PUNCT
gujaf-426	242	7	m.	m.	NOUN
gujaf-426	242	8	a.	a.	PROPN
gujaf-426	242	9	,	,	PUNCT
gujaf-426	242	10	hossain	hossain	PROPN
gujaf-426	242	11	,	,	PUNCT
gujaf-426	242	12	m.	m.	NOUN
gujaf-426	242	13	,	,	PUNCT
gujaf-426	242	14	&	&	CCONJ
gujaf-426	242	15	yao	yao	PROPN
gujaf-426	242	16	,	,	PUNCT
gujaf-426	242	17	l.	l.	PROPN
gujaf-426	242	18	(	(	PUNCT
gujaf-426	242	19	2009	2009	NUM
gujaf-426	242	20	)	)	PUNCT
gujaf-426	242	21	.	.	PUNCT
gujaf-426	243	1	corporate	corporate	ADJ
gujaf-426	243	2	governance	governance	NOUN
gujaf-426	243	3	and	and	CCONJ
gujaf-426	243	4	voluntary	voluntary	ADJ
gujaf-426	243	5	disclosure	disclosure	NOUN
gujaf-426	243	6	in	in	ADP
gujaf-426	243	7	corporate	corporate	ADJ
gujaf-426	243	8	annual	annual	ADJ
gujaf-426	243	9	reports	report	NOUN
gujaf-426	243	10	of	of	ADP
gujaf-426	243	11	malaysian	malaysian	ADJ
gujaf-426	243	12	listed	list	VERB
gujaf-426	243	13	firms	firm	NOUN
gujaf-426	243	14	.	.	PUNCT
gujaf-426	244	1	journal	journal	NOUN
gujaf-426	244	2	of	of	ADP
gujaf-426	244	3	applied	apply	VERB
gujaf-426	244	4	management	management	NOUN
gujaf-426	244	5	accounting	accounting	NOUN
gujaf-426	244	6	research	research	NOUN
gujaf-426	244	7	,	,	PUNCT
gujaf-426	244	8	7(1	7(1	NUM
gujaf-426	244	9	)	)	PUNCT
gujaf-426	244	10	,	,	PUNCT
gujaf-426	244	11	1–19	1–19	PROPN
gujaf-426	244	12	.	.	PUNCT
gujaf-426	245	1	akingunola	akingunola	PROPN
gujaf-426	245	2	,	,	PUNCT
gujaf-426	245	3	r.	r.	PROPN
gujaf-426	245	4	o.	o.	PROPN
gujaf-426	245	5	,	,	PUNCT
gujaf-426	245	6	soyemi	soyemi	PROPN
gujaf-426	245	7	,	,	PUNCT
gujaf-426	245	8	k.	k.	PROPN
gujaf-426	245	9	a.	a.	PROPN
gujaf-426	245	10	,	,	PUNCT
gujaf-426	245	11	&	&	CCONJ
gujaf-426	245	12	okunuga	okunuga	PROPN
gujaf-426	245	13	,	,	PUNCT
gujaf-426	245	14	r.	r.	PROPN
gujaf-426	245	15	(	(	PUNCT
gujaf-426	245	16	2018	2018	NUM
gujaf-426	245	17	)	)	PUNCT
gujaf-426	245	18	.	.	PUNCT
gujaf-426	246	1	client	client	NOUN
gujaf-426	246	2	attributes	attribute	NOUN
gujaf-426	246	3	and	and	CCONJ
gujaf-426	246	4	the	the	DET
gujaf-426	246	5	audit	audit	NOUN
gujaf-426	246	6	report	report	NOUN
gujaf-426	246	7	lag	lag	VERB
gujaf-426	246	8	in	in	ADP
gujaf-426	246	9	nigeria	nigeria	PROPN
gujaf-426	246	10	.	.	PUNCT
gujaf-426	247	1	college	college	NOUN
gujaf-426	247	2	of	of	ADP
gujaf-426	247	3	management	management	NOUN
gujaf-426	247	4	sciences	science	NOUN
gujaf-426	247	5	,	,	PUNCT
gujaf-426	247	6	13(june	13(june	NUM
gujaf-426	247	7	)	)	PUNCT
gujaf-426	247	8	,	,	PUNCT
gujaf-426	247	9	30–41	30–41	NUM
gujaf-426	247	10	.	.	PUNCT
gujaf-426	248	1	al	al	PROPN
gujaf-426	248	2	daoud	daoud	PROPN
gujaf-426	248	3	,	,	PUNCT
gujaf-426	248	4	k.	k.	PROPN
gujaf-426	248	5	a.	a.	PROPN
gujaf-426	248	6	,	,	PUNCT
gujaf-426	248	7	ismail	ismail	PROPN
gujaf-426	248	8	,	,	PUNCT
gujaf-426	248	9	k.	k.	PROPN
gujaf-426	248	10	n.	n.	PROPN
gujaf-426	248	11	i.	i.	PROPN
gujaf-426	248	12	k.	k.	PROPN
gujaf-426	248	13	,	,	PUNCT
gujaf-426	248	14	&	&	CCONJ
gujaf-426	248	15	lode	lode	PROPN
gujaf-426	248	16	,	,	PUNCT
gujaf-426	248	17	n.	n.	NOUN
gujaf-426	248	18	a.	a.	NOUN
gujaf-426	248	19	(	(	PUNCT
gujaf-426	248	20	2015	2015	NUM
gujaf-426	248	21	)	)	PUNCT
gujaf-426	248	22	.	.	PUNCT
gujaf-426	249	1	the	the	DET
gujaf-426	249	2	impact	impact	NOUN
gujaf-426	249	3	of	of	ADP
gujaf-426	249	4	internal	internal	ADJ
gujaf-426	249	5	corporate	corporate	ADJ
gujaf-426	249	6	governance	governance	NOUN
gujaf-426	249	7	on	on	ADP
gujaf-426	249	8	the	the	DET
gujaf-426	249	9	timeliness	timeliness	NOUN
gujaf-426	249	10	of	of	ADP
gujaf-426	249	11	financial	financial	ADJ
gujaf-426	249	12	reports	report	NOUN
gujaf-426	249	13	of	of	ADP
gujaf-426	249	14	jordanian	jordanian	ADJ
gujaf-426	249	15	firms	firm	NOUN
gujaf-426	249	16	:	:	PUNCT
gujaf-426	249	17	evidence	evidence	NOUN
gujaf-426	249	18	using	use	VERB
gujaf-426	249	19	audit	audit	NOUN
gujaf-426	249	20	and	and	CCONJ
gujaf-426	249	21	management	management	NOUN
gujaf-426	249	22	report	report	NOUN
gujaf-426	249	23	lags	lag	VERB
gujaf-426	249	24	.	.	PUNCT
gujaf-426	250	1	mediterranean	mediterranean	PROPN
gujaf-426	250	2	journal	journal	PROPN
gujaf-426	250	3	of	of	ADP
gujaf-426	250	4	social	social	ADJ
gujaf-426	250	5	sciences	science	NOUN
gujaf-426	250	6	,	,	PUNCT
gujaf-426	250	7	6(1	6(1	NUM
gujaf-426	250	8	)	)	PUNCT
gujaf-426	250	9	,	,	PUNCT
gujaf-426	250	10	430–442	430–442	NUM
gujaf-426	250	11	.	.	PUNCT
gujaf-426	251	1	https://doi.org/10.5901/mjss.2015.v6n1p430	https://doi.org/10.5901/mjss.2015.v6n1p430	NUM
gujaf-426	251	2	alali	alali	VERB
gujaf-426	251	3	,	,	PUNCT
gujaf-426	251	4	f.	f.	PROPN
gujaf-426	251	5	a.	a.	PROPN
gujaf-426	251	6	,	,	PUNCT
gujaf-426	251	7	&	&	CCONJ
gujaf-426	251	8	elder	elder	PROPN
gujaf-426	251	9	,	,	PUNCT
gujaf-426	251	10	r.	r.	PROPN
gujaf-426	251	11	j.	j.	PROPN
gujaf-426	251	12	(	(	PUNCT
gujaf-426	251	13	2014	2014	NUM
gujaf-426	251	14	)	)	PUNCT
gujaf-426	251	15	.	.	PUNCT
gujaf-426	252	1	determinants	determinant	NOUN
gujaf-426	252	2	of	of	ADP
gujaf-426	252	3	audit	audit	NOUN
gujaf-426	252	4	report	report	NOUN
gujaf-426	252	5	lag	lag	VERB
gujaf-426	252	6	in	in	ADP
gujaf-426	252	7	the	the	DET
gujaf-426	252	8	banking	banking	NOUN
gujaf-426	252	9	industry	industry	NOUN
gujaf-426	252	10	:	:	PUNCT
gujaf-426	252	11	updated	update	VERB
gujaf-426	252	12	evidence	evidence	NOUN
gujaf-426	252	13	.	.	PUNCT
gujaf-426	253	1	international	international	ADJ
gujaf-426	253	2	journal	journal	PROPN
gujaf-426	253	3	of	of	ADP
gujaf-426	253	4	accounting	accounting	NOUN
gujaf-426	253	5	,	,	PUNCT
gujaf-426	253	6	auditing	auditing	NOUN
gujaf-426	253	7	and	and	CCONJ
gujaf-426	253	8	performance	performance	NOUN
gujaf-426	253	9	evaluation	evaluation	NOUN
gujaf-426	253	10	,	,	PUNCT
gujaf-426	253	11	10(4	10(4	NUM
gujaf-426	253	12	)	)	PUNCT
gujaf-426	253	13	,	,	PUNCT
gujaf-426	253	14	364–394	364–394	NUM
gujaf-426	253	15	.	.	PUNCT
gujaf-426	254	1	al	al	PROPN
gujaf-426	254	2	-	-	PUNCT
gujaf-426	254	3	muzaiqer	muzaiqer	PROPN
gujaf-426	254	4	,	,	PUNCT
gujaf-426	254	5	a.	a.	NOUN
gujaf-426	254	6	,	,	PUNCT
gujaf-426	254	7	aldehayyat	aldehayyat	PROPN
gujaf-426	254	8	,	,	PUNCT
gujaf-426	254	9	j.	j.	PROPN
gujaf-426	254	10	s.	s.	PROPN
gujaf-426	254	11	,	,	PUNCT
gujaf-426	254	12	&	&	CCONJ
gujaf-426	254	13	al	al	PROPN
gujaf-426	254	14	-	-	PUNCT
gujaf-426	254	15	taani	taani	PROPN
gujaf-426	254	16	,	,	PUNCT
gujaf-426	254	17	k.	k.	PROPN
gujaf-426	254	18	(	(	PUNCT
gujaf-426	254	19	2016	2016	NUM
gujaf-426	254	20	)	)	PUNCT
gujaf-426	254	21	.	.	PUNCT
gujaf-426	255	1	the	the	DET
gujaf-426	255	2	effect	effect	NOUN
gujaf-426	255	3	of	of	ADP
gujaf-426	255	4	regulatory	regulatory	ADJ
gujaf-426	255	5	filing	filing	NOUN
gujaf-426	255	6	timeliness	timeliness	NOUN
gujaf-426	255	7	on	on	ADP
gujaf-426	255	8	investment	investment	NOUN
gujaf-426	255	9	decisions	decision	NOUN
gujaf-426	255	10	:	:	PUNCT
gujaf-426	255	11	empirical	empirical	ADJ
gujaf-426	255	12	evidence	evidence	NOUN
gujaf-426	255	13	from	from	ADP
gujaf-426	255	14	jordan	jordan	PROPN
gujaf-426	255	15	.	.	PUNCT
gujaf-426	256	1	international	international	ADJ
gujaf-426	256	2	journal	journal	PROPN
gujaf-426	256	3	of	of	ADP
gujaf-426	256	4	economics	economic	NOUN
gujaf-426	256	5	,	,	PUNCT
gujaf-426	256	6	commerce	commerce	NOUN
gujaf-426	256	7	and	and	CCONJ
gujaf-426	256	8	management	management	NOUN
gujaf-426	256	9	,	,	PUNCT
gujaf-426	256	10	4(3	4(3	NUM
gujaf-426	256	11	)	)	PUNCT
gujaf-426	256	12	,	,	PUNCT
gujaf-426	256	13	1–15	1–15	PROPN
gujaf-426	256	14	.	.	PUNCT
gujaf-426	257	1	aondona	aondona	PROPN
gujaf-426	257	2	,	,	PUNCT
gujaf-426	257	3	a.	a.	NOUN
gujaf-426	257	4	p.	p.	NOUN
gujaf-426	257	5	(	(	PUNCT
gujaf-426	257	6	2016	2016	NUM
gujaf-426	257	7	)	)	PUNCT
gujaf-426	257	8	.	.	PUNCT
gujaf-426	258	1	dividend	dividend	NOUN
gujaf-426	258	2	pay	pay	VERB
gujaf-426	258	3	-	-	PUNCT
gujaf-426	258	4	out	out	ADP
gujaf-426	258	5	policy	policy	NOUN
gujaf-426	258	6	determinants	determinant	NOUN
gujaf-426	258	7	and	and	CCONJ
gujaf-426	258	8	their	their	PRON
gujaf-426	258	9	influence	influence	NOUN
gujaf-426	258	10	on	on	ADP
gujaf-426	258	11	manufacturing	manufacture	VERB
gujaf-426	258	12	companies	company	NOUN
gujaf-426	258	13	in	in	ADP
gujaf-426	258	14	nigeria	nigeria	PROPN
gujaf-426	258	15	.	.	PUNCT
gujaf-426	259	1	the	the	DET
gujaf-426	259	2	certified	certified	ADJ
gujaf-426	259	3	national	national	ADJ
gujaf-426	259	4	accountant	accountant	NOUN
gujaf-426	259	5	,	,	PUNCT
gujaf-426	259	6	42(2	42(2	PROPN
gujaf-426	259	7	)	)	PUNCT
gujaf-426	259	8	,	,	PUNCT
gujaf-426	259	9	9–21	9–21	PROPN
gujaf-426	259	10	.	.	PUNCT
gujaf-426	259	11	appah	appah	PROPN
gujaf-426	259	12	,	,	PUNCT
gujaf-426	259	13	e.	e.	PROPN
gujaf-426	259	14	,	,	PUNCT
gujaf-426	259	15	&	&	CCONJ
gujaf-426	259	16	emeh	emeh	PROPN
gujaf-426	259	17	,	,	PUNCT
gujaf-426	259	18	y.	y.	PROPN
gujaf-426	259	19	(	(	PUNCT
gujaf-426	259	20	2013	2013	NUM
gujaf-426	259	21	)	)	PUNCT
gujaf-426	259	22	.	.	PUNCT
gujaf-426	260	1	audit	audit	NOUN
gujaf-426	260	2	committee	committee	NOUN
gujaf-426	260	3	and	and	CCONJ
gujaf-426	260	4	timeliness	timeliness	NOUN
gujaf-426	260	5	of	of	ADP
gujaf-426	260	6	financial	financial	ADJ
gujaf-426	260	7	reports	report	NOUN
gujaf-426	260	8	:	:	PUNCT
gujaf-426	260	9	empirical	empirical	ADJ
gujaf-426	260	10	evidence	evidence	NOUN
gujaf-426	260	11	from	from	ADP
gujaf-426	260	12	nigeria	nigeria	PROPN
gujaf-426	260	13	.	.	PUNCT
gujaf-426	261	1	journal	journal	PROPN
gujaf-426	261	2	of	of	ADP
gujaf-426	261	3	economics	economic	NOUN
gujaf-426	261	4	and	and	CCONJ
gujaf-426	261	5	sustainable	sustainable	ADJ
gujaf-426	261	6	development	development	NOUN
gujaf-426	261	7	,	,	PUNCT
gujaf-426	261	8	4(20	4(20	NUM
gujaf-426	261	9	)	)	PUNCT
gujaf-426	261	10	,	,	PUNCT
gujaf-426	261	11	129–143	129–143	PROPN
gujaf-426	261	12	.	.	PUNCT
gujaf-426	262	1	ashton	ashton	PROPN
gujaf-426	262	2	,	,	PUNCT
gujaf-426	262	3	r.	r.	PROPN
gujaf-426	262	4	h.	h.	PROPN
gujaf-426	262	5	,	,	PUNCT
gujaf-426	262	6	graul	graul	NOUN
gujaf-426	262	7	,	,	PUNCT
gujaf-426	262	8	p.	p.	PROPN
gujaf-426	262	9	r.	r.	PROPN
gujaf-426	262	10	,	,	PUNCT
gujaf-426	262	11	&	&	CCONJ
gujaf-426	262	12	newton	newton	PROPN
gujaf-426	262	13	,	,	PUNCT
gujaf-426	262	14	j.	j.	PROPN
gujaf-426	262	15	d.	d.	PROPN
gujaf-426	262	16	(	(	PUNCT
gujaf-426	262	17	1987	1987	NUM
gujaf-426	262	18	)	)	PUNCT
gujaf-426	262	19	.	.	PUNCT
gujaf-426	263	1	audit	audit	NOUN
gujaf-426	263	2	delay	delay	NOUN
gujaf-426	263	3	and	and	CCONJ
gujaf-426	263	4	the	the	DET
gujaf-426	263	5	timeliness	timeliness	NOUN
gujaf-426	263	6	of	of	ADP
gujaf-426	263	7	corporate	corporate	ADJ
gujaf-426	263	8	financial	financial	ADJ
gujaf-426	263	9	reporting	reporting	NOUN
gujaf-426	263	10	.	.	PUNCT
gujaf-426	264	1	contemporary	contemporary	ADJ
gujaf-426	264	2	accounting	accounting	NOUN
gujaf-426	264	3	research	research	NOUN
gujaf-426	264	4	,	,	PUNCT
gujaf-426	264	5	3(2	3(2	NUM
gujaf-426	264	6	)	)	PUNCT
gujaf-426	264	7	,	,	PUNCT
gujaf-426	264	8	289–310	289–310	NUM
gujaf-426	264	9	.	.	PUNCT
gujaf-426	265	1	asiriuwa	asiriuwa	ADJ
gujaf-426	265	2	,	,	PUNCT
gujaf-426	265	3	o.	o.	PROPN
gujaf-426	265	4	,	,	PUNCT
gujaf-426	265	5	adeyemi	adeyemi	ADV
gujaf-426	265	6	,	,	PUNCT
gujaf-426	265	7	s.	s.	PROPN
gujaf-426	265	8	b.	b.	PROPN
gujaf-426	265	9	,	,	PUNCT
gujaf-426	265	10	uwuigbe	uwuigbe	PROPN
gujaf-426	265	11	,	,	PUNCT
gujaf-426	265	12	o.	o.	PROPN
gujaf-426	265	13	r.	r.	PROPN
gujaf-426	265	14	,	,	PUNCT
gujaf-426	265	15	uwuigbe	uwuigbe	ADV
gujaf-426	265	16	,	,	PUNCT
gujaf-426	265	17	u.	u.	PROPN
gujaf-426	265	18	,	,	PUNCT
gujaf-426	265	19	ozordi	ozordi	PROPN
gujaf-426	265	20	,	,	PUNCT
gujaf-426	265	21	e.	e.	PROPN
gujaf-426	265	22	,	,	PUNCT
gujaf-426	265	23	erin	erin	PROPN
gujaf-426	265	24	,	,	PUNCT
gujaf-426	265	25	o.	o.	PROPN
gujaf-426	265	26	,	,	PUNCT
gujaf-426	265	27	&	&	CCONJ
gujaf-426	265	28	omoike	omoike	NOUN
gujaf-426	265	29	,	,	PUNCT
gujaf-426	265	30	o.	o.	NOUN
gujaf-426	265	31	(	(	PUNCT
gujaf-426	265	32	2021	2021	NUM
gujaf-426	265	33	)	)	PUNCT
gujaf-426	265	34	.	.	PUNCT
gujaf-426	266	1	do	do	AUX
gujaf-426	266	2	board	board	NOUN
gujaf-426	266	3	characteristics	characteristic	NOUN
gujaf-426	266	4	affect	affect	VERB
gujaf-426	266	5	regulatory	regulatory	ADJ
gujaf-426	266	6	filing	filing	NOUN
gujaf-426	266	7	timeliness	timeliness	NOUN
gujaf-426	266	8	?	?	PUNCT
gujaf-426	267	1	an	an	DET
gujaf-426	267	2	empirical	empirical	ADJ
gujaf-426	267	3	analysis	analysis	NOUN
gujaf-426	267	4	.	.	PUNCT
gujaf-426	268	1	international	international	ADJ
gujaf-426	268	2	journal	journal	NOUN
gujaf-426	268	3	of	of	ADP
gujaf-426	268	4	financial	financial	ADJ
gujaf-426	268	5	research	research	NOUN
gujaf-426	268	6	,	,	PUNCT
gujaf-426	268	7	12(4	12(4	NUM
gujaf-426	268	8	)	)	PUNCT
gujaf-426	268	9	,	,	PUNCT
gujaf-426	268	10	191–202	191–202	NUM
gujaf-426	268	11	.	.	PUNCT
gujaf-426	269	1	gusau	gusau	PROPN
gujaf-426	269	2	journal	journal	PROPN
gujaf-426	269	3	of	of	ADP
gujaf-426	269	4	accounting	accounting	NOUN
gujaf-426	269	5	and	and	CCONJ
gujaf-426	269	6	finance	finance	NOUN
gujaf-426	269	7	,	,	PUNCT
gujaf-426	269	8	vol.6	vol.6	PROPN
gujaf-426	269	9	,	,	PUNCT
gujaf-426	269	10	issue	issue	NOUN
gujaf-426	269	11	2	2	NUM
gujaf-426	269	12	,	,	PUNCT
gujaf-426	269	13	april	april	PROPN
gujaf-426	269	14	,	,	PUNCT
gujaf-426	269	15	2025	2025	NUM
gujaf-426	269	16	240	240	NUM
gujaf-426	269	17	al	al	PROPN
gujaf-426	269	18	-	-	PUNCT
gujaf-426	269	19	tahat	tahat	PROPN
gujaf-426	269	20	,	,	PUNCT
gujaf-426	269	21	s.	s.	PROPN
gujaf-426	269	22	s.	s.	PROPN
gujaf-426	269	23	y.	y.	PROPN
gujaf-426	269	24	(	(	PUNCT
gujaf-426	269	25	2015	2015	NUM
gujaf-426	269	26	)	)	PUNCT
gujaf-426	269	27	.	.	PUNCT
gujaf-426	270	1	company	company	NOUN
gujaf-426	270	2	attributes	attribute	VERB
gujaf-426	270	3	and	and	CCONJ
gujaf-426	270	4	the	the	DET
gujaf-426	270	5	timeliness	timeliness	NOUN
gujaf-426	270	6	of	of	ADP
gujaf-426	270	7	interim	interim	ADJ
gujaf-426	270	8	financial	financial	ADJ
gujaf-426	270	9	reporting	reporting	NOUN
gujaf-426	270	10	in	in	ADP
gujaf-426	270	11	jordan	jordan	PROPN
gujaf-426	270	12	.	.	PUNCT
gujaf-426	271	1	international	international	ADJ
gujaf-426	271	2	journal	journal	PROPN
gujaf-426	271	3	of	of	ADP
gujaf-426	271	4	application	application	NOUN
gujaf-426	271	5	or	or	CCONJ
gujaf-426	271	6	innovation	innovation	NOUN
gujaf-426	271	7	in	in	ADP
gujaf-426	271	8	engineering	engineering	NOUN
gujaf-426	271	9	&	&	CCONJ
gujaf-426	271	10	management	management	NOUN
gujaf-426	271	11	,	,	PUNCT
gujaf-426	271	12	4(3	4(3	NUM
gujaf-426	271	13	)	)	PUNCT
gujaf-426	271	14	,	,	PUNCT
gujaf-426	271	15	6–16	6–16	PROPN
gujaf-426	271	16	.	.	PUNCT
gujaf-426	272	1	awoyemi	awoyemi	PROPN
gujaf-426	272	2	,	,	PUNCT
gujaf-426	272	3	o.	o.	PROPN
gujaf-426	272	4	(	(	PUNCT
gujaf-426	272	5	2009	2009	NUM
gujaf-426	272	6	)	)	PUNCT
gujaf-426	272	7	.	.	PUNCT
gujaf-426	273	1	corporate	corporate	ADJ
gujaf-426	273	2	governance	governance	NOUN
gujaf-426	273	3	–	–	PUNCT
gujaf-426	273	4	financial	financial	ADJ
gujaf-426	273	5	crisis	crisis	NOUN
gujaf-426	273	6	and	and	CCONJ
gujaf-426	273	7	the	the	DET
gujaf-426	273	8	nigerian	nigerian	ADJ
gujaf-426	273	9	leadership	leadership	NOUN
gujaf-426	273	10	meltdown	meltdown	NOUN
gujaf-426	273	11	.	.	PUNCT
gujaf-426	274	1	proshare	proshare	VERB
gujaf-426	274	2	.	.	PUNCT
gujaf-426	275	1	http://www.proshareng.com	http://www.proshareng.com	X
gujaf-426	276	1	aziz	aziz	PROPN
gujaf-426	276	2	,	,	PUNCT
gujaf-426	276	3	a.	a.	NOUN
gujaf-426	276	4	a.	a.	PROPN
gujaf-426	276	5	,	,	PUNCT
gujaf-426	276	6	isa	isa	PROPN
gujaf-426	276	7	,	,	PUNCT
gujaf-426	276	8	f.	f.	PROPN
gujaf-426	276	9	,	,	PUNCT
gujaf-426	276	10	&	&	CCONJ
gujaf-426	276	11	abu	abu	PROPN
gujaf-426	276	12	,	,	PUNCT
gujaf-426	276	13	m.	m.	PROPN
gujaf-426	276	14	f.	f.	PROPN
gujaf-426	276	15	(	(	PUNCT
gujaf-426	276	16	2014	2014	NUM
gujaf-426	276	17	)	)	PUNCT
gujaf-426	276	18	.	.	PUNCT
gujaf-426	277	1	audit	audit	NOUN
gujaf-426	277	2	report	report	NOUN
gujaf-426	277	3	lags	lag	NOUN
gujaf-426	277	4	of	of	ADP
gujaf-426	277	5	federal	federal	ADJ
gujaf-426	277	6	statutory	statutory	ADJ
gujaf-426	277	7	bodies	body	NOUN
gujaf-426	277	8	in	in	ADP
gujaf-426	277	9	malaysia	malaysia	PROPN
gujaf-426	277	10	.	.	PUNCT
gujaf-426	278	1	2014	2014	NUM
gujaf-426	278	2	international	international	ADJ
gujaf-426	278	3	conference	conference	NOUN
gujaf-426	278	4	on	on	ADP
gujaf-426	278	5	economics	economic	NOUN
gujaf-426	278	6	,	,	PUNCT
gujaf-426	278	7	management	management	NOUN
gujaf-426	278	8	and	and	CCONJ
gujaf-426	278	9	development	development	NOUN
gujaf-426	278	10	,	,	PUNCT
gujaf-426	278	11	1–6	1–6	NUM
gujaf-426	278	12	.	.	PUNCT
gujaf-426	278	13	azubike	azubike	PROPN
gujaf-426	278	14	,	,	PUNCT
gujaf-426	278	15	j.	j.	PROPN
gujaf-426	278	16	u.	u.	PROPN
gujaf-426	278	17	,	,	PUNCT
gujaf-426	278	18	&	&	CCONJ
gujaf-426	278	19	aggreh	aggreh	NOUN
gujaf-426	278	20	,	,	PUNCT
gujaf-426	278	21	m.	m.	NOUN
gujaf-426	278	22	(	(	PUNCT
gujaf-426	278	23	2014	2014	NUM
gujaf-426	278	24	)	)	PUNCT
gujaf-426	278	25	.	.	PUNCT
gujaf-426	279	1	corporate	corporate	ADJ
gujaf-426	279	2	governance	governance	NOUN
gujaf-426	279	3	and	and	CCONJ
gujaf-426	279	4	audit	audit	NOUN
gujaf-426	279	5	delay	delay	NOUN
gujaf-426	279	6	in	in	ADP
gujaf-426	279	7	nigerian	nigerian	ADJ
gujaf-426	279	8	quoted	quote	VERB
gujaf-426	279	9	companies	company	NOUN
gujaf-426	279	10	.	.	PUNCT
gujaf-426	280	1	european	european	PROPN
gujaf-426	280	2	journal	journal	PROPN
gujaf-426	280	3	of	of	ADP
gujaf-426	280	4	accounting	accounting	NOUN
gujaf-426	280	5	,	,	PUNCT
gujaf-426	280	6	auditing	auditing	NOUN
gujaf-426	280	7	and	and	CCONJ
gujaf-426	280	8	finance	finance	NOUN
gujaf-426	280	9	research	research	NOUN
gujaf-426	280	10	,	,	PUNCT
gujaf-426	280	11	2(10	2(10	NUM
gujaf-426	280	12	)	)	PUNCT
gujaf-426	280	13	,	,	PUNCT
gujaf-426	280	14	22–33	22–33	NUM
gujaf-426	280	15	.	.	PUNCT
gujaf-426	281	1	bakare	bakare	PROPN
gujaf-426	281	2	,	,	PUNCT
gujaf-426	281	3	b.	b.	PROPN
gujaf-426	281	4	o.	o.	PROPN
gujaf-426	281	5	,	,	PUNCT
gujaf-426	281	6	alabi	alabi	NOUN
gujaf-426	281	7	,	,	PUNCT
gujaf-426	281	8	o.	o.	PROPN
gujaf-426	281	9	o.	o.	PROPN
gujaf-426	281	10	,	,	PUNCT
gujaf-426	281	11	adegbite	adegbite	PROPN
gujaf-426	281	12	,	,	PUNCT
gujaf-426	281	13	e.	e.	PROPN
gujaf-426	281	14	,	,	PUNCT
gujaf-426	281	15	&	&	CCONJ
gujaf-426	281	16	ogundipe	ogundipe	PROPN
gujaf-426	281	17	,	,	PUNCT
gujaf-426	281	18	a.	a.	NOUN
gujaf-426	281	19	a.	a.	NOUN
gujaf-426	281	20	(	(	PUNCT
gujaf-426	281	21	2018	2018	NUM
gujaf-426	281	22	)	)	PUNCT
gujaf-426	281	23	.	.	PUNCT
gujaf-426	282	1	audit	audit	NOUN
gujaf-426	282	2	committee	committee	NOUN
gujaf-426	282	3	characteristics	characteristic	NOUN
gujaf-426	282	4	and	and	CCONJ
gujaf-426	282	5	regulatory	regulatory	ADJ
gujaf-426	282	6	filing	filing	NOUN
gujaf-426	282	7	timeliness	timeliness	NOUN
gujaf-426	282	8	:	:	PUNCT
gujaf-426	282	9	evidence	evidence	NOUN
gujaf-426	282	10	from	from	ADP
gujaf-426	282	11	nigeria	nigeria	PROPN
gujaf-426	282	12	.	.	PUNCT
gujaf-426	283	1	journal	journal	PROPN
gujaf-426	283	2	of	of	ADP
gujaf-426	283	3	financial	financial	ADJ
gujaf-426	283	4	reporting	reporting	NOUN
gujaf-426	283	5	and	and	CCONJ
gujaf-426	283	6	accounting	accounting	NOUN
gujaf-426	283	7	,	,	PUNCT
gujaf-426	283	8	16(1	16(1	NUM
gujaf-426	283	9	)	)	PUNCT
gujaf-426	283	10	,	,	PUNCT
gujaf-426	283	11	44–65	44–65	PROPN
gujaf-426	283	12	.	.	PUNCT
gujaf-426	284	1	bonsón	bonsón	NOUN
gujaf-426	284	2	-	-	PUNCT
gujaf-426	284	3	ponte	ponte	NOUN
gujaf-426	284	4	,	,	PUNCT
gujaf-426	284	5	e.	e.	PROPN
gujaf-426	284	6	,	,	PUNCT
gujaf-426	284	7	escobar	escobar	PROPN
gujaf-426	284	8	-	-	PUNCT
gujaf-426	284	9	rodríguez	rodríguez	NOUN
gujaf-426	284	10	,	,	PUNCT
gujaf-426	284	11	t.	t.	PROPN
gujaf-426	284	12	,	,	PUNCT
gujaf-426	284	13	&	&	CCONJ
gujaf-426	284	14	borrero	borrero	NOUN
gujaf-426	284	15	-	-	PUNCT
gujaf-426	284	16	domínguez	domínguez	NOUN
gujaf-426	284	17	,	,	PUNCT
gujaf-426	284	18	c.	c.	NOUN
gujaf-426	284	19	(	(	PUNCT
gujaf-426	284	20	2008	2008	NUM
gujaf-426	284	21	)	)	PUNCT
gujaf-426	284	22	.	.	PUNCT
gujaf-426	285	1	empirical	empirical	ADJ
gujaf-426	285	2	analysis	analysis	NOUN
gujaf-426	285	3	of	of	ADP
gujaf-426	285	4	delays	delay	NOUN
gujaf-426	285	5	in	in	ADP
gujaf-426	285	6	the	the	DET
gujaf-426	285	7	signing	signing	NOUN
gujaf-426	285	8	of	of	ADP
gujaf-426	285	9	audit	audit	NOUN
gujaf-426	285	10	reports	report	NOUN
gujaf-426	285	11	in	in	ADP
gujaf-426	285	12	spain	spain	PROPN
gujaf-426	285	13	.	.	PUNCT
gujaf-426	286	1	international	international	ADJ
gujaf-426	286	2	journal	journal	PROPN
gujaf-426	286	3	of	of	ADP
gujaf-426	286	4	auditing	auditing	NOUN
gujaf-426	286	5	,	,	PUNCT
gujaf-426	286	6	12(2	12(2	NUM
gujaf-426	286	7	)	)	PUNCT
gujaf-426	286	8	,	,	PUNCT
gujaf-426	286	9	129–140	129–140	NUM
gujaf-426	286	10	.	.	PUNCT
gujaf-426	286	11	organisation	organisation	NOUN
gujaf-426	286	12	for	for	ADP
gujaf-426	286	13	economic	economic	ADJ
gujaf-426	286	14	co	co	NOUN
gujaf-426	286	15	-	-	NOUN
gujaf-426	286	16	operation	operation	NOUN
gujaf-426	286	17	and	and	CCONJ
gujaf-426	286	18	development	development	NOUN
gujaf-426	286	19	(	(	PUNCT
gujaf-426	286	20	oecd	oecd	PROPN
gujaf-426	286	21	)	)	PUNCT
gujaf-426	286	22	.	.	PUNCT
gujaf-426	287	1	(	(	PUNCT
gujaf-426	287	2	2017	2017	NUM
gujaf-426	287	3	)	)	PUNCT
gujaf-426	287	4	.	.	PUNCT
gujaf-426	288	1	enhancing	enhance	VERB
gujaf-426	288	2	the	the	DET
gujaf-426	288	3	contributions	contribution	NOUN
gujaf-426	288	4	of	of	ADP
gujaf-426	288	5	smes	sme	NOUN
gujaf-426	288	6	in	in	ADP
gujaf-426	288	7	a	a	DET
gujaf-426	288	8	global	global	ADJ
gujaf-426	288	9	and	and	CCONJ
gujaf-426	288	10	digitalised	digitalised	ADJ
gujaf-426	288	11	economy	economy	NOUN
gujaf-426	288	12	.	.	PUNCT
gujaf-426	289	1	https://www.oecd.org/mcm/documents/c-min-2017-8-en.pdf	https://www.oecd.org/mcm/documents/c-min-2017-8-en.pdf	PROPN
gujaf-426	289	2	federal	federal	PROPN
gujaf-426	289	3	republic	republic	PROPN
gujaf-426	289	4	of	of	ADP
gujaf-426	289	5	nigeria	nigeria	PROPN
gujaf-426	289	6	.	.	PUNCT
gujaf-426	290	1	(	(	PUNCT
gujaf-426	290	2	1990	1990	NUM
gujaf-426	290	3	)	)	PUNCT
gujaf-426	290	4	.	.	PUNCT
gujaf-426	291	1	companies	company	NOUN
gujaf-426	291	2	and	and	CCONJ
gujaf-426	291	3	allied	ally	VERB
gujaf-426	291	4	matters	matter	NOUN
gujaf-426	291	5	act	act	VERB
gujaf-426	291	6	(	(	PUNCT
gujaf-426	291	7	cama	cama	NOUN
gujaf-426	291	8	)	)	PUNCT
gujaf-426	291	9	.	.	PUNCT
gujaf-426	292	1	https://cac.gov.ng/	https://cac.gov.ng/	PROPN
gujaf-426	292	2	chen	chen	PROPN
gujaf-426	292	3	,	,	PUNCT
gujaf-426	292	4	j.	j.	PROPN
gujaf-426	292	5	,	,	PUNCT
gujaf-426	292	6	cumming	cumming	PROPN
gujaf-426	292	7	,	,	PUNCT
gujaf-426	292	8	d.	d.	PROPN
gujaf-426	292	9	,	,	PUNCT
gujaf-426	292	10	hou	hou	PROPN
gujaf-426	292	11	,	,	PUNCT
gujaf-426	292	12	w.	w.	PROPN
gujaf-426	292	13	,	,	PUNCT
gujaf-426	292	14	&	&	CCONJ
gujaf-426	292	15	lee	lee	PROPN
gujaf-426	292	16	,	,	PUNCT
gujaf-426	292	17	e.	e.	PROPN
gujaf-426	292	18	(	(	PUNCT
gujaf-426	292	19	2016	2016	NUM
gujaf-426	292	20	)	)	PUNCT
gujaf-426	292	21	.	.	PUNCT
gujaf-426	293	1	does	do	AUX
gujaf-426	293	2	the	the	DET
gujaf-426	293	3	external	external	ADJ
gujaf-426	293	4	monitoring	monitoring	NOUN
gujaf-426	293	5	effect	effect	NOUN
gujaf-426	293	6	of	of	ADP
gujaf-426	293	7	financial	financial	ADJ
gujaf-426	293	8	analysts	analyst	NOUN
gujaf-426	293	9	deter	deter	VERB
gujaf-426	293	10	corporate	corporate	ADJ
gujaf-426	293	11	fraud	fraud	NOUN
gujaf-426	293	12	in	in	ADP
gujaf-426	293	13	china	china	PROPN
gujaf-426	293	14	?	?	PUNCT
gujaf-426	294	1	journal	journal	PROPN
gujaf-426	294	2	of	of	ADP
gujaf-426	294	3	business	business	NOUN
gujaf-426	294	4	ethics	ethic	NOUN
gujaf-426	294	5	,	,	PUNCT
gujaf-426	294	6	134(4	134(4	NUM
gujaf-426	294	7	)	)	PUNCT
gujaf-426	294	8	,	,	PUNCT
gujaf-426	294	9	727–742	727–742	NUM
gujaf-426	294	10	.	.	PUNCT
gujaf-426	294	11	coff	coff	PROPN
gujaf-426	294	12	,	,	PUNCT
gujaf-426	294	13	r.	r.	PROPN
gujaf-426	294	14	w.	w.	PROPN
gujaf-426	294	15	(	(	PUNCT
gujaf-426	294	16	1999	1999	NUM
gujaf-426	294	17	)	)	PUNCT
gujaf-426	294	18	.	.	PUNCT
gujaf-426	295	1	when	when	SCONJ
gujaf-426	295	2	competitive	competitive	ADJ
gujaf-426	295	3	advantage	advantage	NOUN
gujaf-426	295	4	does	do	AUX
gujaf-426	295	5	n’t	not	PART
gujaf-426	295	6	lead	lead	VERB
gujaf-426	295	7	to	to	ADP
gujaf-426	295	8	performance	performance	NOUN
gujaf-426	295	9	:	:	PUNCT
gujaf-426	295	10	the	the	DET
gujaf-426	295	11	resourcebased	resourcebased	ADJ
gujaf-426	295	12	view	view	NOUN
gujaf-426	295	13	and	and	CCONJ
gujaf-426	295	14	stakeholder	stakeholder	NOUN
gujaf-426	295	15	bargaining	bargaining	NOUN
gujaf-426	295	16	power	power	NOUN
gujaf-426	295	17	.	.	PUNCT
gujaf-426	296	1	organization	organization	NOUN
gujaf-426	296	2	science	science	NOUN
gujaf-426	296	3	,	,	PUNCT
gujaf-426	296	4	10(2	10(2	NUM
gujaf-426	296	5	)	)	PUNCT
gujaf-426	296	6	,	,	PUNCT
gujaf-426	296	7	119–133	119–133	NUM
gujaf-426	296	8	.	.	PUNCT
gujaf-426	297	1	efobi	efobi	PROPN
gujaf-426	297	2	,	,	PUNCT
gujaf-426	297	3	u.	u.	PROPN
gujaf-426	297	4	,	,	PUNCT
gujaf-426	297	5	&	&	CCONJ
gujaf-426	297	6	okougbo	okougbo	ADJ
gujaf-426	297	7	,	,	PUNCT
gujaf-426	297	8	p.	p.	NOUN
gujaf-426	297	9	(	(	PUNCT
gujaf-426	297	10	2015	2015	NUM
gujaf-426	297	11	)	)	PUNCT
gujaf-426	297	12	.	.	PUNCT
gujaf-426	298	1	timeliness	timeliness	NOUN
gujaf-426	298	2	of	of	ADP
gujaf-426	298	3	financial	financial	ADJ
gujaf-426	298	4	reporting	reporting	NOUN
gujaf-426	298	5	in	in	ADP
gujaf-426	298	6	nigeria	nigeria	PROPN
gujaf-426	298	7	.	.	PUNCT
gujaf-426	299	1	journal	journal	PROPN
gujaf-426	299	2	of	of	ADP
gujaf-426	299	3	african	african	ADJ
gujaf-426	299	4	business	business	NOUN
gujaf-426	299	5	,	,	PUNCT
gujaf-426	299	6	16(3	16(3	NOUN
gujaf-426	299	7	)	)	PUNCT
gujaf-426	299	8	,	,	PUNCT
gujaf-426	299	9	368–387	368–387	NUM
gujaf-426	299	10	.	.	PUNCT
gujaf-426	300	1	https://doi.org/10.1080/15228916.2015.1061282	https://doi.org/10.1080/15228916.2015.1061282	PROPN
gujaf-426	300	2	financial	financial	ADJ
gujaf-426	300	3	accounting	accounting	NOUN
gujaf-426	300	4	standards	standards	PROPN
gujaf-426	300	5	board	board	NOUN
gujaf-426	300	6	(	(	PUNCT
gujaf-426	300	7	fasb	fasb	PROPN
gujaf-426	300	8	)	)	PUNCT
gujaf-426	300	9	.	.	PUNCT
gujaf-426	301	1	(	(	PUNCT
gujaf-426	301	2	1980	1980	NUM
gujaf-426	301	3	)	)	PUNCT
gujaf-426	301	4	.	.	PUNCT
gujaf-426	302	1	statement	statement	NOUN
gujaf-426	302	2	of	of	ADP
gujaf-426	302	3	financial	financial	ADJ
gujaf-426	302	4	accounting	accounting	NOUN
gujaf-426	302	5	concepts	concept	NOUN
gujaf-426	302	6	no	no	INTJ
gujaf-426	302	7	.	.	NOUN
gujaf-426	303	1	2	2	NUM
gujaf-426	303	2	:	:	PUNCT
gujaf-426	303	3	qualitative	qualitative	ADJ
gujaf-426	303	4	characteristics	characteristic	NOUN
gujaf-426	303	5	of	of	ADP
gujaf-426	303	6	accounting	accounting	NOUN
gujaf-426	303	7	information	information	NOUN
gujaf-426	303	8	.	.	PUNCT
gujaf-426	304	1	fasb	fasb	PROPN
gujaf-426	304	2	.	.	PUNCT
gujaf-426	305	1	garcia	garcia	PROPN
gujaf-426	305	2	lara	lara	PROPN
gujaf-426	305	3	,	,	PUNCT
gujaf-426	305	4	j.	j.	PROPN
gujaf-426	305	5	m.	m.	PROPN
gujaf-426	305	6	,	,	PUNCT
gujaf-426	305	7	sanchez	sanchez	PROPN
gujaf-426	305	8	,	,	PUNCT
gujaf-426	305	9	p.	p.	PROPN
gujaf-426	305	10	,	,	PUNCT
gujaf-426	305	11	&	&	CCONJ
gujaf-426	305	12	garcia	garcia	PROPN
gujaf-426	305	13	meca	meca	PROPN
gujaf-426	305	14	,	,	PUNCT
gujaf-426	305	15	e.	e.	PROPN
gujaf-426	305	16	(	(	PUNCT
gujaf-426	305	17	2018	2018	NUM
gujaf-426	305	18	)	)	PUNCT
gujaf-426	305	19	.	.	PUNCT
gujaf-426	306	1	conditional	conditional	ADJ
gujaf-426	306	2	conservatism	conservatism	NOUN
gujaf-426	306	3	and	and	CCONJ
gujaf-426	306	4	firm	firm	ADJ
gujaf-426	306	5	investment	investment	NOUN
gujaf-426	306	6	efficiency	efficiency	NOUN
gujaf-426	306	7	.	.	PUNCT
gujaf-426	307	1	working	work	VERB
gujaf-426	307	2	paper	paper	NOUN
gujaf-426	307	3	,	,	PUNCT
gujaf-426	307	4	universidad	universidad	PROPN
gujaf-426	307	5	carlos	carlos	PROPN
gujaf-426	307	6	iii	iii	PROPN
gujaf-426	307	7	de	de	PROPN
gujaf-426	307	8	madrid	madrid	PROPN
gujaf-426	307	9	.	.	PUNCT
gujaf-426	307	10	gbadeyanka	gbadeyanka	NOUN
gujaf-426	307	11	,	,	PUNCT
gujaf-426	307	12	t.	t.	NOUN
gujaf-426	307	13	a.	a.	NOUN
gujaf-426	307	14	(	(	PUNCT
gujaf-426	307	15	2018	2018	NUM
gujaf-426	307	16	)	)	PUNCT
gujaf-426	307	17	.	.	PUNCT
gujaf-426	308	1	effects	effect	NOUN
gujaf-426	308	2	of	of	ADP
gujaf-426	308	3	regulatory	regulatory	ADJ
gujaf-426	308	4	filing	filing	NOUN
gujaf-426	308	5	timeliness	timeliness	NOUN
gujaf-426	308	6	on	on	ADP
gujaf-426	308	7	investment	investment	NOUN
gujaf-426	308	8	decisions	decision	NOUN
gujaf-426	308	9	in	in	ADP
gujaf-426	308	10	nigeria	nigeria	PROPN
gujaf-426	308	11	.	.	PUNCT
gujaf-426	309	1	research	research	NOUN
gujaf-426	309	2	journal	journal	PROPN
gujaf-426	309	3	of	of	ADP
gujaf-426	309	4	finance	finance	NOUN
gujaf-426	309	5	and	and	CCONJ
gujaf-426	309	6	accounting	accounting	NOUN
gujaf-426	309	7	,	,	PUNCT
gujaf-426	309	8	9(8	9(8	NUM
gujaf-426	309	9	)	)	PUNCT
gujaf-426	309	10	,	,	PUNCT
gujaf-426	309	11	67–75	67–75	X
gujaf-426	309	12	.	.	PUNCT
gujaf-426	310	1	guardian	guardian	PROPN
gujaf-426	310	2	.	.	PUNCT
gujaf-426	311	1	(	(	PUNCT
gujaf-426	311	2	2021	2021	NUM
gujaf-426	311	3	,	,	PUNCT
gujaf-426	311	4	march	march	PROPN
gujaf-426	311	5	7	7	NUM
gujaf-426	311	6	)	)	PUNCT
gujaf-426	311	7	.	.	PUNCT
gujaf-426	312	1	cama	cama	NOUN
gujaf-426	312	2	2020	2020	NUM
gujaf-426	312	3	:	:	PUNCT
gujaf-426	312	4	mandatory	mandatory	ADJ
gujaf-426	312	5	annual	annual	ADJ
gujaf-426	312	6	returns	return	NOUN
gujaf-426	312	7	by	by	ADP
gujaf-426	312	8	nigerian	nigerian	ADJ
gujaf-426	312	9	businesses	business	NOUN
gujaf-426	312	10	.	.	PUNCT
gujaf-426	313	1	the	the	DET
gujaf-426	313	2	guardian	guardian	PROPN
gujaf-426	313	3	.	.	PUNCT
gujaf-426	314	1	https://guardian.ng/business-services/cama-2020-mandatory-annualreturns-by-nigerian-businesses/	https://guardian.ng/business-services/cama-2020-mandatory-annualreturns-by-nigerian-businesses/	PROPN
gujaf-426	314	2	gusau	gusau	PROPN
gujaf-426	314	3	journal	journal	NOUN
gujaf-426	314	4	of	of	ADP
gujaf-426	314	5	accounting	accounting	NOUN
gujaf-426	314	6	and	and	CCONJ
gujaf-426	314	7	finance	finance	NOUN
gujaf-426	314	8	,	,	PUNCT
gujaf-426	314	9	vol.6	vol.6	PROPN
gujaf-426	314	10	,	,	PUNCT
gujaf-426	314	11	issue	issue	NOUN
gujaf-426	314	12	2	2	NUM
gujaf-426	314	13	,	,	PUNCT
gujaf-426	314	14	april	april	PROPN
gujaf-426	314	15	,	,	PUNCT
gujaf-426	314	16	2025	2025	NUM
gujaf-426	314	17	241	241	NUM
gujaf-426	314	18	habib	habib	PROPN
gujaf-426	314	19	,	,	PUNCT
gujaf-426	314	20	a.	a.	PROPN
gujaf-426	314	21	,	,	PUNCT
gujaf-426	314	22	&	&	CCONJ
gujaf-426	314	23	bhuiyan	bhuiyan	PROPN
gujaf-426	314	24	,	,	PUNCT
gujaf-426	314	25	b.	b.	PROPN
gujaf-426	314	26	a.	a.	PROPN
gujaf-426	314	27	(	(	PUNCT
gujaf-426	314	28	2011	2011	NUM
gujaf-426	314	29	)	)	PUNCT
gujaf-426	314	30	.	.	PUNCT
gujaf-426	315	1	the	the	DET
gujaf-426	315	2	impact	impact	NOUN
gujaf-426	315	3	of	of	ADP
gujaf-426	315	4	financial	financial	ADJ
gujaf-426	315	5	reporting	reporting	NOUN
gujaf-426	315	6	quality	quality	NOUN
gujaf-426	315	7	on	on	ADP
gujaf-426	315	8	investment	investment	NOUN
gujaf-426	315	9	efficiency	efficiency	NOUN
gujaf-426	315	10	of	of	ADP
gujaf-426	315	11	australian	australian	ADJ
gujaf-426	315	12	firms	firm	NOUN
gujaf-426	315	13	.	.	PUNCT
gujaf-426	316	1	journal	journal	PROPN
gujaf-426	316	2	of	of	ADP
gujaf-426	316	3	contemporary	contemporary	PROPN
gujaf-426	316	4	accounting	accounting	PROPN
gujaf-426	316	5	&	&	CCONJ
gujaf-426	316	6	economics	economic	NOUN
gujaf-426	316	7	,	,	PUNCT
gujaf-426	316	8	7(2	7(2	NUM
gujaf-426	316	9	)	)	PUNCT
gujaf-426	316	10	,	,	PUNCT
gujaf-426	317	1	92–105	92–105	NUM
gujaf-426	317	2	.	.	PUNCT
gujaf-426	318	1	hapsari	hapsari	PROPN
gujaf-426	318	2	,	,	PUNCT
gujaf-426	318	3	a.	a.	NOUN
gujaf-426	318	4	n.	n.	NOUN
gujaf-426	318	5	,	,	PUNCT
gujaf-426	318	6	putri	putri	ADJ
gujaf-426	318	7	,	,	PUNCT
gujaf-426	318	8	n.	n.	PROPN
gujaf-426	318	9	k.	k.	PROPN
gujaf-426	318	10	,	,	PUNCT
gujaf-426	318	11	&	&	CCONJ
gujaf-426	318	12	arofah	arofah	PROPN
gujaf-426	318	13	,	,	PUNCT
gujaf-426	318	14	t.	t.	PROPN
gujaf-426	318	15	(	(	PUNCT
gujaf-426	318	16	2016	2016	NUM
gujaf-426	318	17	)	)	PUNCT
gujaf-426	318	18	.	.	PUNCT
gujaf-426	319	1	the	the	DET
gujaf-426	319	2	influence	influence	NOUN
gujaf-426	319	3	of	of	ADP
gujaf-426	319	4	profitability	profitability	NOUN
gujaf-426	319	5	,	,	PUNCT
gujaf-426	319	6	solvency	solvency	NOUN
gujaf-426	319	7	and	and	CCONJ
gujaf-426	319	8	auditor	auditor	NOUN
gujaf-426	319	9	’s	’s	PART
gujaf-426	319	10	opinion	opinion	NOUN
gujaf-426	319	11	on	on	ADP
gujaf-426	319	12	audit	audit	NOUN
gujaf-426	319	13	report	report	NOUN
gujaf-426	319	14	lag	lag	VERB
gujaf-426	319	15	at	at	ADP
gujaf-426	319	16	coal	coal	NOUN
gujaf-426	319	17	mining	mining	NOUN
gujaf-426	319	18	companies	company	NOUN
gujaf-426	319	19	.	.	PUNCT
gujaf-426	320	1	binus	binus	PROPN
gujaf-426	320	2	business	business	PROPN
gujaf-426	320	3	review	review	PROPN
gujaf-426	320	4	,	,	PUNCT
gujaf-426	320	5	7(2	7(2	NUM
gujaf-426	320	6	)	)	PUNCT
gujaf-426	320	7	,	,	PUNCT
gujaf-426	320	8	197–201	197–201	NUM
gujaf-426	320	9	.	.	PUNCT
gujaf-426	321	1	https://doi.org/10.21512/bbr.v7i2.1685	https://doi.org/10.21512/bbr.v7i2.1685	PROPN
gujaf-426	321	2	hartwig	hartwig	PROPN
gujaf-426	321	3	,	,	PUNCT
gujaf-426	321	4	f.	f.	PROPN
gujaf-426	321	5	,	,	PUNCT
gujaf-426	321	6	hansson	hansson	PROPN
gujaf-426	321	7	,	,	PUNCT
gujaf-426	321	8	e.	e.	PROPN
gujaf-426	321	9	,	,	PUNCT
gujaf-426	321	10	nielsen	nielsen	PROPN
gujaf-426	321	11	,	,	PUNCT
gujaf-426	321	12	l.	l.	PROPN
gujaf-426	321	13	,	,	PUNCT
gujaf-426	321	14	&	&	CCONJ
gujaf-426	321	15	sörqvist	sörqvist	NOUN
gujaf-426	321	16	,	,	PUNCT
gujaf-426	321	17	p.	p.	NOUN
gujaf-426	321	18	(	(	PUNCT
gujaf-426	321	19	2023	2023	NUM
gujaf-426	321	20	)	)	PUNCT
gujaf-426	321	21	.	.	PUNCT
gujaf-426	322	1	the	the	DET
gujaf-426	322	2	relation	relation	NOUN
gujaf-426	322	3	between	between	ADP
gujaf-426	322	4	auditing	auditing	NOUN
gujaf-426	322	5	and	and	CCONJ
gujaf-426	322	6	accounting	accounting	NOUN
gujaf-426	322	7	timeliness	timeliness	NOUN
gujaf-426	322	8	in	in	ADP
gujaf-426	322	9	swedish	swedish	ADJ
gujaf-426	322	10	private	private	ADJ
gujaf-426	322	11	firms	firm	NOUN
gujaf-426	322	12	.	.	PUNCT
gujaf-426	323	1	journal	journal	NOUN
gujaf-426	323	2	of	of	ADP
gujaf-426	323	3	financial	financial	ADJ
gujaf-426	323	4	regulation	regulation	NOUN
gujaf-426	323	5	and	and	CCONJ
gujaf-426	323	6	compliance	compliance	NOUN
gujaf-426	323	7	.	.	PUNCT
gujaf-426	324	1	https://doi.org/10.1108/jfrc-03-2022-0040	https://doi.org/10.1108/jfrc-03-2022-0040	NOUN
gujaf-426	324	2	schwartz	schwartz	PROPN
gujaf-426	324	3	,	,	PUNCT
gujaf-426	324	4	k.	k.	PROPN
gujaf-426	324	5	,	,	PUNCT
gujaf-426	324	6	&	&	CCONJ
gujaf-426	324	7	soo	soo	PROPN
gujaf-426	324	8	,	,	PUNCT
gujaf-426	324	9	b.	b.	PROPN
gujaf-426	324	10	(	(	PUNCT
gujaf-426	324	11	1996	1996	NUM
gujaf-426	324	12	)	)	PUNCT
gujaf-426	324	13	.	.	PUNCT
gujaf-426	325	1	evidence	evidence	NOUN
gujaf-426	325	2	of	of	ADP
gujaf-426	325	3	regulatory	regulatory	ADJ
gujaf-426	325	4	noncompliance	noncompliance	NOUN
gujaf-426	325	5	with	with	ADP
gujaf-426	325	6	sec	sec	PROPN
gujaf-426	325	7	disclosure	disclosure	NOUN
gujaf-426	325	8	rules	rule	NOUN
gujaf-426	325	9	on	on	ADP
gujaf-426	325	10	auditor	auditor	NOUN
gujaf-426	325	11	changes	change	NOUN
gujaf-426	325	12	.	.	PUNCT
gujaf-426	326	1	the	the	DET
gujaf-426	326	2	accounting	accounting	NOUN
gujaf-426	326	3	review	review	NOUN
gujaf-426	326	4	,	,	PUNCT
gujaf-426	326	5	71(2	71(2	NUM
gujaf-426	326	6	)	)	PUNCT
gujaf-426	326	7	,	,	PUNCT
gujaf-426	326	8	555–572	555–572	NUM
gujaf-426	326	9	.	.	PUNCT
gujaf-426	327	1	securities	security	NOUN
gujaf-426	327	2	and	and	CCONJ
gujaf-426	327	3	exchange	exchange	PROPN
gujaf-426	327	4	commission	commission	PROPN
gujaf-426	327	5	(	(	PUNCT
gujaf-426	327	6	sec	sec	PROPN
gujaf-426	327	7	)	)	PUNCT
gujaf-426	327	8	.	.	PUNCT
gujaf-426	328	1	(	(	PUNCT
gujaf-426	328	2	2013–2018	2013–2018	NUM
gujaf-426	328	3	)	)	PUNCT
gujaf-426	328	4	.	.	PUNCT
gujaf-426	329	1	annual	annual	ADJ
gujaf-426	329	2	reports	report	NOUN
gujaf-426	329	3	.	.	PUNCT
gujaf-426	330	1	https://www.sec.gov.ng	https://www.sec.gov.ng	PROPN
gujaf-426	330	2	shukeri	shukeri	PROPN
gujaf-426	330	3	,	,	PUNCT
gujaf-426	330	4	n.	n.	PROPN
gujaf-426	330	5	s.	s.	PROPN
gujaf-426	330	6	,	,	PUNCT
gujaf-426	330	7	&	&	CCONJ
gujaf-426	330	8	islam	islam	PROPN
gujaf-426	330	9	,	,	PUNCT
gujaf-426	330	10	m.	m.	NOUN
gujaf-426	330	11	a.	a.	PROPN
gujaf-426	330	12	(	(	PUNCT
gujaf-426	330	13	2012	2012	NUM
gujaf-426	330	14	)	)	PUNCT
gujaf-426	330	15	.	.	PUNCT
gujaf-426	331	1	the	the	DET
gujaf-426	331	2	determinants	determinant	NOUN
gujaf-426	331	3	of	of	ADP
gujaf-426	331	4	audit	audit	NOUN
gujaf-426	331	5	timeliness	timeliness	NOUN
gujaf-426	331	6	:	:	PUNCT
gujaf-426	331	7	evidence	evidence	NOUN
gujaf-426	331	8	from	from	ADP
gujaf-426	331	9	malaysia	malaysia	PROPN
gujaf-426	331	10	.	.	PUNCT
gujaf-426	332	1	journal	journal	PROPN
gujaf-426	332	2	of	of	ADP
gujaf-426	332	3	applied	apply	VERB
gujaf-426	332	4	sciences	science	NOUN
gujaf-426	332	5	research	research	NOUN
gujaf-426	332	6	,	,	PUNCT
gujaf-426	332	7	8(7	8(7	NUM
gujaf-426	332	8	)	)	PUNCT
gujaf-426	332	9	,	,	PUNCT
gujaf-426	332	10	3314–3322	3314–3322	NUM
gujaf-426	332	11	.	.	PUNCT
gujaf-426	333	1	singer	singer	NOUN
gujaf-426	333	2	,	,	PUNCT
gujaf-426	333	3	z.	z.	PROPN
gujaf-426	333	4	,	,	PUNCT
gujaf-426	333	5	&	&	CCONJ
gujaf-426	333	6	zhang	zhang	PROPN
gujaf-426	333	7	,	,	PUNCT
gujaf-426	333	8	j.	j.	PROPN
gujaf-426	333	9	(	(	PUNCT
gujaf-426	333	10	2018	2018	NUM
gujaf-426	333	11	)	)	PUNCT
gujaf-426	333	12	.	.	PUNCT
gujaf-426	334	1	auditor	auditor	NOUN
gujaf-426	334	2	tenure	tenure	NOUN
gujaf-426	334	3	and	and	CCONJ
gujaf-426	334	4	the	the	DET
gujaf-426	334	5	timeliness	timeliness	NOUN
gujaf-426	334	6	of	of	ADP
gujaf-426	334	7	misstatement	misstatement	ADJ
gujaf-426	334	8	discovery	discovery	NOUN
gujaf-426	334	9	.	.	PUNCT
gujaf-426	335	1	the	the	DET
gujaf-426	335	2	accounting	accounting	NOUN
gujaf-426	335	3	review	review	NOUN
gujaf-426	335	4	,	,	PUNCT
gujaf-426	335	5	93(2	93(2	NOUN
gujaf-426	335	6	)	)	PUNCT
gujaf-426	335	7	,	,	PUNCT
gujaf-426	335	8	315–338	315–338	NUM
gujaf-426	335	9	.	.	PUNCT
gujaf-426	336	1	https://doi.org/10.2308/accr-51871	https://doi.org/10.2308/accr-51871	PROPN
gujaf-426	336	2	sun	sun	PROPN
gujaf-426	336	3	,	,	PUNCT
gujaf-426	336	4	j.	j.	PROPN
gujaf-426	336	5	,	,	PUNCT
gujaf-426	336	6	liu	liu	PROPN
gujaf-426	336	7	,	,	PUNCT
gujaf-426	336	8	g.	g.	PROPN
gujaf-426	336	9	,	,	PUNCT
gujaf-426	336	10	&	&	CCONJ
gujaf-426	336	11	lan	lan	PROPN
gujaf-426	336	12	,	,	PUNCT
gujaf-426	336	13	g.	g.	PROPN
gujaf-426	336	14	(	(	PUNCT
gujaf-426	336	15	2011	2011	NUM
gujaf-426	336	16	)	)	PUNCT
gujaf-426	336	17	.	.	PUNCT
gujaf-426	337	1	does	do	AUX
gujaf-426	337	2	female	female	ADJ
gujaf-426	337	3	directorship	directorship	NOUN
gujaf-426	337	4	on	on	ADP
gujaf-426	337	5	independent	independent	ADJ
gujaf-426	337	6	audit	audit	NOUN
gujaf-426	337	7	committees	committee	NOUN
gujaf-426	337	8	constrain	constrain	VERB
gujaf-426	337	9	earnings	earning	NOUN
gujaf-426	337	10	management	management	NOUN
gujaf-426	337	11	?	?	PUNCT
gujaf-426	338	1	journal	journal	NOUN
gujaf-426	338	2	of	of	ADP
gujaf-426	338	3	business	business	NOUN
gujaf-426	338	4	ethics	ethic	NOUN
gujaf-426	338	5	,	,	PUNCT
gujaf-426	338	6	99(3	99(3	NUM
gujaf-426	338	7	)	)	PUNCT
gujaf-426	338	8	,	,	PUNCT
gujaf-426	338	9	369–382	369–382	NUM
gujaf-426	338	10	.	.	PUNCT
gujaf-426	338	11	https://doi.org/10.1007/s10551-010-0657-0	https://doi.org/10.1007/s10551-010-0657-0	NUM
gujaf-426	338	12	syofyan	syofyan	PROPN
gujaf-426	338	13	,	,	PUNCT
gujaf-426	338	14	e.	e.	PROPN
gujaf-426	338	15	,	,	PUNCT
gujaf-426	338	16	septiari	septiari	PROPN
gujaf-426	338	17	,	,	PUNCT
gujaf-426	338	18	d.	d.	PROPN
gujaf-426	338	19	,	,	PUNCT
gujaf-426	338	20	dwita	dwita	PROPN
gujaf-426	338	21	,	,	PUNCT
gujaf-426	338	22	s.	s.	PROPN
gujaf-426	338	23	,	,	PUNCT
gujaf-426	338	24	&	&	CCONJ
gujaf-426	338	25	rahmi	rahmi	PROPN
gujaf-426	338	26	,	,	PUNCT
gujaf-426	338	27	m.	m.	NOUN
gujaf-426	338	28	(	(	PUNCT
gujaf-426	338	29	2021	2021	NUM
gujaf-426	338	30	)	)	PUNCT
gujaf-426	338	31	.	.	PUNCT
gujaf-426	339	1	the	the	DET
gujaf-426	339	2	characteristics	characteristic	NOUN
gujaf-426	339	3	of	of	ADP
gujaf-426	339	4	the	the	DET
gujaf-426	339	5	audit	audit	NOUN
gujaf-426	339	6	committee	committee	NOUN
gujaf-426	339	7	affect	affect	VERB
gujaf-426	339	8	the	the	DET
gujaf-426	339	9	timeliness	timeliness	NOUN
gujaf-426	339	10	of	of	ADP
gujaf-426	339	11	the	the	DET
gujaf-426	339	12	audit	audit	NOUN
gujaf-426	339	13	report	report	NOUN
gujaf-426	339	14	in	in	ADP
gujaf-426	339	15	indonesia	indonesia	PROPN
gujaf-426	339	16	.	.	PUNCT
gujaf-426	340	1	cogent	cogent	PROPN
gujaf-426	340	2	business	business	PROPN
gujaf-426	340	3	&	&	CCONJ
gujaf-426	340	4	management	management	PROPN
gujaf-426	340	5	,	,	PUNCT
gujaf-426	340	6	8(1	8(1	NOUN
gujaf-426	340	7	)	)	PUNCT
gujaf-426	340	8	,	,	PUNCT
gujaf-426	340	9	article	article	NOUN
gujaf-426	340	10	1935183	1935183	NUM
gujaf-426	340	11	.	.	PUNCT
gujaf-426	341	1	https://doi.org/10.1080/23311975.2021.1935183	https://doi.org/10.1080/23311975.2021.1935183	PUNCT
gujaf-426	341	2	terkende	terkende	NOUN
gujaf-426	341	3	,	,	PUNCT
gujaf-426	341	4	a.	a.	PROPN
gujaf-426	341	5	j.	j.	PROPN
gujaf-426	341	6	,	,	PUNCT
gujaf-426	341	7	&	&	CCONJ
gujaf-426	341	8	karim	karim	PROPN
gujaf-426	341	9	,	,	PUNCT
gujaf-426	341	10	d.	d.	PROPN
gujaf-426	341	11	i.	i.	PROPN
gujaf-426	341	12	(	(	PUNCT
gujaf-426	341	13	2022	2022	NUM
gujaf-426	341	14	)	)	PUNCT
gujaf-426	341	15	.	.	PUNCT
gujaf-426	342	1	firm	firm	ADJ
gujaf-426	342	2	attributes	attribute	NOUN
gujaf-426	342	3	and	and	CCONJ
gujaf-426	342	4	regulatory	regulatory	ADJ
gujaf-426	342	5	filing	filing	NOUN
gujaf-426	342	6	timeliness	timeliness	NOUN
gujaf-426	342	7	of	of	ADP
gujaf-426	342	8	listed	list	VERB
gujaf-426	342	9	consumer	consumer	NOUN
gujaf-426	342	10	goods	good	NOUN
gujaf-426	342	11	firms	firm	NOUN
gujaf-426	342	12	in	in	ADP
gujaf-426	342	13	nigeria	nigeria	PROPN
gujaf-426	342	14	.	.	PUNCT
gujaf-426	343	1	gusau	gusau	PROPN
gujaf-426	343	2	journal	journal	PROPN
gujaf-426	343	3	of	of	ADP
gujaf-426	343	4	accounting	accounting	NOUN
gujaf-426	343	5	and	and	CCONJ
gujaf-426	343	6	finance	finance	NOUN
gujaf-426	343	7	,	,	PUNCT
gujaf-426	343	8	3(3	3(3	NUM
gujaf-426	343	9	)	)	PUNCT
gujaf-426	343	10	,	,	PUNCT
gujaf-426	343	11	34	34	NUM
gujaf-426	343	12	–	–	SYM
gujaf-426	343	13	34	34	NUM
gujaf-426	343	14	.	.	PUNCT
gujaf-426	343	15	tina	tina	PROPN
gujaf-426	343	16	,	,	PUNCT
gujaf-426	343	17	v.	v.	PROPN
gujaf-426	343	18	,	,	PUNCT
gujaf-426	343	19	&	&	CCONJ
gujaf-426	343	20	marko	marko	PROPN
gujaf-426	343	21	,	,	PUNCT
gujaf-426	343	22	c.	c.	PROPN
gujaf-426	343	23	(	(	PUNCT
gujaf-426	343	24	2014	2014	NUM
gujaf-426	343	25	)	)	PUNCT
gujaf-426	343	26	.	.	PUNCT
gujaf-426	344	1	finding	find	VERB
gujaf-426	344	2	the	the	DET
gujaf-426	344	3	determinant	determinant	NOUN
gujaf-426	344	4	of	of	ADP
gujaf-426	344	5	audit	audit	NOUN
gujaf-426	344	6	delay	delay	NOUN
gujaf-426	344	7	using	use	VERB
gujaf-426	344	8	pooled	pool	VERB
gujaf-426	344	9	ols	ol	NOUN
gujaf-426	344	10	regression	regression	NOUN
gujaf-426	344	11	analysis	analysis	NOUN
gujaf-426	344	12	.	.	PUNCT
gujaf-426	345	1	croatian	croatian	ADJ
gujaf-426	345	2	operational	operational	ADJ
gujaf-426	345	3	research	research	PROPN
gujaf-426	345	4	review	review	PROPN
gujaf-426	345	5	,	,	PUNCT
gujaf-426	345	6	5(1	5(1	NUM
gujaf-426	345	7	)	)	PUNCT
gujaf-426	345	8	,	,	PUNCT
gujaf-426	345	9	81–91	81–91	NUM
gujaf-426	345	10	.	.	PUNCT
gujaf-426	346	1	vanguard	vanguard	NOUN
gujaf-426	346	2	.	.	PUNCT
gujaf-426	347	1	(	(	PUNCT
gujaf-426	347	2	2017	2017	NUM
gujaf-426	347	3	,	,	PUNCT
gujaf-426	347	4	september	september	PROPN
gujaf-426	347	5	25	25	NUM
gujaf-426	347	6	)	)	PUNCT
gujaf-426	347	7	.	.	PUNCT
gujaf-426	348	1	15	15	NUM
gujaf-426	348	2	companies	company	NOUN
gujaf-426	348	3	flout	flout	VERB
gujaf-426	348	4	nse	nse	NOUN
gujaf-426	348	5	’s	’s	PART
gujaf-426	348	6	financial	financial	ADJ
gujaf-426	348	7	reporting	reporting	NOUN
gujaf-426	348	8	requirements	requirement	NOUN
gujaf-426	348	9	.	.	PUNCT
gujaf-426	349	1	vanguard	vanguard	PROPN
gujaf-426	349	2	online	online	PROPN
gujaf-426	349	3	newspaper	newspaper	PROPN
gujaf-426	349	4	.	.	PUNCT
gujaf-426	350	1	http://www.vanguardngr.com/2007/06/15-companiesflout-nses-financial-reporting-requirements/amp/	http://www.vanguardngr.com/2007/06/15-companiesflout-nses-financial-reporting-requirements/amp/	PROPN
gujaf-426	350	2	yuliastuty	yuliastuty	PROPN
gujaf-426	350	3	,	,	PUNCT
gujaf-426	350	4	r.	r.	PROPN
gujaf-426	350	5	,	,	PUNCT
gujaf-426	350	6	asmara	asmara	PROPN
gujaf-426	350	7	,	,	PUNCT
gujaf-426	350	8	y.	y.	PROPN
gujaf-426	350	9	,	,	PUNCT
gujaf-426	350	10	&	&	CCONJ
gujaf-426	350	11	situanti	situanti	PROPN
gujaf-426	350	12	,	,	PUNCT
gujaf-426	350	13	r.	r.	PROPN
gujaf-426	350	14	(	(	PUNCT
gujaf-426	350	15	2018	2018	NUM
gujaf-426	350	16	)	)	PUNCT
gujaf-426	350	17	.	.	PUNCT
gujaf-426	351	1	the	the	DET
gujaf-426	351	2	effect	effect	NOUN
gujaf-426	351	3	of	of	ADP
gujaf-426	351	4	audit	audit	NOUN
gujaf-426	351	5	tenure	tenure	NOUN
gujaf-426	351	6	and	and	CCONJ
gujaf-426	351	7	firm	firm	ADJ
gujaf-426	351	8	size	size	NOUN
gujaf-426	351	9	on	on	ADP
gujaf-426	351	10	financial	financial	ADJ
gujaf-426	351	11	reporting	reporting	NOUN
gujaf-426	351	12	delays	delay	NOUN
gujaf-426	351	13	.	.	PUNCT
gujaf-426	352	1	international	international	ADJ
gujaf-426	352	2	journal	journal	PROPN
gujaf-426	352	3	of	of	ADP
gujaf-426	352	4	economics	economic	NOUN
gujaf-426	352	5	and	and	CCONJ
gujaf-426	352	6	business	business	NOUN
gujaf-426	352	7	administration	administration	NOUN
gujaf-426	352	8	,	,	PUNCT
gujaf-426	352	9	6(3	6(3	NUM
gujaf-426	352	10	)	)	PUNCT
gujaf-426	352	11	,	,	PUNCT
gujaf-426	352	12	68–80	68–80	NUM
gujaf-426	352	13	.	.	PUNCT