id	sid	tid	token	lemma	pos
gujaf-43	1	1	gusau	gusau	PROPN
gujaf-43	1	2	journal	journal	NOUN
gujaf-43	1	3	of	of	ADP
gujaf-43	1	4	accounting	accounting	NOUN
gujaf-43	1	5	and	and	CCONJ
gujaf-43	1	6	finance	finance	NOUN
gujaf-43	1	7	(	(	PUNCT
gujaf-43	1	8	gujaf	gujaf	NOUN
gujaf-43	1	9	)	)	PUNCT
gujaf-43	1	10	vol	vol	NOUN
gujaf-43	1	11	.	.	NOUN
gujaf-43	1	12	1	1	NUM
gujaf-43	1	13	issue	issue	NOUN
gujaf-43	1	14	2	2	NUM
gujaf-43	1	15	,	,	PUNCT
gujaf-43	1	16	october	october	PROPN
gujaf-43	1	17	,	,	PUNCT
gujaf-43	1	18	2020	2020	NUM
gujaf-43	1	19	issn	issn	VERB
gujaf-43	1	20	:	:	PUNCT
gujaf-43	1	21	2756	2756	NUM
gujaf-43	1	22	-	-	PUNCT
gujaf-43	1	23	665x	665x	NOUN
gujaf-43	1	24	a	a	DET
gujaf-43	1	25	publication	publication	NOUN
gujaf-43	1	26	of	of	ADP
gujaf-43	1	27	department	department	NOUN
gujaf-43	1	28	of	of	ADP
gujaf-43	1	29	accounting	accounting	NOUN
gujaf-43	1	30	and	and	CCONJ
gujaf-43	1	31	finance	finance	NOUN
gujaf-43	1	32	,	,	PUNCT
gujaf-43	1	33	faculty	faculty	NOUN
gujaf-43	1	34	of	of	ADP
gujaf-43	1	35	management	management	NOUN
gujaf-43	1	36	and	and	CCONJ
gujaf-43	1	37	social	social	ADJ
gujaf-43	1	38	sciences	science	NOUN
gujaf-43	1	39	,	,	PUNCT
gujaf-43	1	40	federal	federal	ADJ
gujaf-43	1	41	university	university	NOUN
gujaf-43	1	42	gusau	gusau	NOUN
gujaf-43	1	43	,	,	PUNCT
gujaf-43	1	44	zamfara	zamfara	PROPN
gujaf-43	1	45	state	state	PROPN
gujaf-43	1	46	–	–	PUNCT
gujaf-43	1	47	nigeria	nigeria	PROPN
gujaf-43	1	48	gusau	gusau	PROPN
gujaf-43	1	49	journal	journal	PROPN
gujaf-43	1	50	of	of	ADP
gujaf-43	1	51	accounting	accounting	NOUN
gujaf-43	1	52	and	and	CCONJ
gujaf-43	1	53	finance	finance	NOUN
gujaf-43	1	54	,	,	PUNCT
gujaf-43	1	55	vol	vol	NOUN
gujaf-43	1	56	.	.	PUNCT
gujaf-43	2	1	i	i	PRON
gujaf-43	2	2	,	,	PUNCT
gujaf-43	2	3	issue	issue	NOUN
gujaf-43	2	4	2	2	NUM
gujaf-43	2	5	,	,	PUNCT
gujaf-43	2	6	october	october	PROPN
gujaf-43	2	7	,	,	PUNCT
gujaf-43	2	8	2020	2020	NUM
gujaf-43	2	9	1	1	NUM
gujaf-43	2	10	mediating	mediate	VERB
gujaf-43	2	11	effect	effect	NOUN
gujaf-43	2	12	of	of	ADP
gujaf-43	2	13	professional	professional	ADJ
gujaf-43	2	14	skepticism	skepticism	NOUN
gujaf-43	2	15	on	on	ADP
gujaf-43	2	16	the	the	DET
gujaf-43	2	17	relationship	relationship	NOUN
gujaf-43	2	18	between	between	ADP
gujaf-43	2	19	professional	professional	ADJ
gujaf-43	2	20	ethics	ethic	NOUN
gujaf-43	2	21	and	and	CCONJ
gujaf-43	2	22	audit	audit	NOUN
gujaf-43	2	23	quality	quality	NOUN
gujaf-43	2	24	prof	prof	NOUN
gujaf-43	2	25	.	.	PUNCT
gujaf-43	3	1	muhammad	muhammad	PROPN
gujaf-43	3	2	aminu	aminu	PROPN
gujaf-43	3	3	isa	isa	PROPN
gujaf-43	3	4	department	department	PROPN
gujaf-43	3	5	of	of	ADP
gujaf-43	3	6	accounting	accounting	PROPN
gujaf-43	3	7	bayero	bayero	PROPN
gujaf-43	3	8	university	university	PROPN
gujaf-43	3	9	,	,	PUNCT
gujaf-43	3	10	kano	kano	PROPN
gujaf-43	3	11	nigeria	nigeria	PROPN
gujaf-43	4	1	maisa.acc@buk.edu.ng	maisa.acc@buk.edu.ng	PROPN
gujaf-43	4	2	ali	ali	PROPN
gujaf-43	4	3	ciroma	ciroma	PROPN
gujaf-43	4	4	abdullahi	abdullahi	PROPN
gujaf-43	4	5	department	department	PROPN
gujaf-43	4	6	of	of	ADP
gujaf-43	4	7	accounting	accounting	PROPN
gujaf-43	4	8	,	,	PUNCT
gujaf-43	4	9	college	college	NOUN
gujaf-43	4	10	of	of	ADP
gujaf-43	4	11	administration	administration	PROPN
gujaf-43	4	12	management	management	NOUN
gujaf-43	4	13	and	and	CCONJ
gujaf-43	4	14	technology	technology	NOUN
gujaf-43	4	15	(	(	PUNCT
gujaf-43	4	16	camtech	camtech	NOUN
gujaf-43	4	17	)	)	PUNCT
gujaf-43	4	18	potiskum	potiskum	NOUN
gujaf-43	4	19	,	,	PUNCT
gujaf-43	4	20	yobe	yobe	PROPN
gujaf-43	4	21	state	state	PROPN
gujaf-43	4	22	nigeria	nigeria	PROPN
gujaf-43	4	23	aliciromabdul@gmail.com	aliciromabdul@gmail.com	PROPN
gujaf-43	5	1	usman	usman	PROPN
gujaf-43	5	2	muhammad	muhammad	PROPN
gujaf-43	5	3	adam	adam	PROPN
gujaf-43	5	4	department	department	PROPN
gujaf-43	5	5	of	of	ADP
gujaf-43	5	6	accounting	accounting	NOUN
gujaf-43	5	7	and	and	CCONJ
gujaf-43	5	8	finance	finance	NOUN
gujaf-43	5	9	,	,	PUNCT
gujaf-43	5	10	federal	federal	ADJ
gujaf-43	5	11	university	university	NOUN
gujaf-43	5	12	,	,	PUNCT
gujaf-43	5	13	gusau	gusau	PROPN
gujaf-43	5	14	nigeria	nigeria	PROPN
gujaf-43	6	1	umadam@fugusau.edu.ng	umadam@fugusau.edu.ng	ADJ
gujaf-43	6	2	abstract	abstract	ADJ
gujaf-43	6	3	this	this	DET
gujaf-43	6	4	study	study	NOUN
gujaf-43	6	5	assesses	assess	VERB
gujaf-43	6	6	the	the	DET
gujaf-43	6	7	mediating	mediate	VERB
gujaf-43	6	8	effects	effect	NOUN
gujaf-43	6	9	of	of	ADP
gujaf-43	6	10	professional	professional	ADJ
gujaf-43	6	11	skepticism	skepticism	NOUN
gujaf-43	6	12	on	on	ADP
gujaf-43	6	13	the	the	DET
gujaf-43	6	14	relationship	relationship	NOUN
gujaf-43	6	15	between	between	ADP
gujaf-43	6	16	professional	professional	ADJ
gujaf-43	6	17	ethics	ethic	NOUN
gujaf-43	6	18	and	and	CCONJ
gujaf-43	6	19	audit	audit	NOUN
gujaf-43	6	20	quality	quality	NOUN
gujaf-43	6	21	.	.	PUNCT
gujaf-43	7	1	one	one	NUM
gujaf-43	7	2	hundred	hundred	NUM
gujaf-43	7	3	and	and	CCONJ
gujaf-43	7	4	seven	seven	NUM
gujaf-43	7	5	(	(	PUNCT
gujaf-43	7	6	107	107	NUM
gujaf-43	7	7	)	)	PUNCT
gujaf-43	7	8	auditors	auditor	NOUN
gujaf-43	7	9	out	out	ADP
gujaf-43	7	10	of	of	ADP
gujaf-43	7	11	one	one	NUM
gujaf-43	7	12	hundred	hundred	NUM
gujaf-43	7	13	and	and	CCONJ
gujaf-43	7	14	sixty	sixty	NUM
gujaf-43	7	15	(	(	PUNCT
gujaf-43	7	16	160	160	NUM
gujaf-43	7	17	)	)	PUNCT
gujaf-43	7	18	were	be	AUX
gujaf-43	7	19	selected	select	VERB
gujaf-43	7	20	as	as	ADP
gujaf-43	7	21	sample	sample	NOUN
gujaf-43	7	22	for	for	ADP
gujaf-43	7	23	the	the	DET
gujaf-43	7	24	study	study	NOUN
gujaf-43	7	25	.	.	PUNCT
gujaf-43	8	1	data	datum	NOUN
gujaf-43	8	2	was	be	AUX
gujaf-43	8	3	collected	collect	VERB
gujaf-43	8	4	from	from	ADP
gujaf-43	8	5	primary	primary	ADJ
gujaf-43	8	6	sources	source	NOUN
gujaf-43	8	7	where	where	SCONJ
gujaf-43	8	8	a	a	DET
gujaf-43	8	9	questionnaire	questionnaire	NOUN
gujaf-43	8	10	was	be	AUX
gujaf-43	8	11	administered	administer	VERB
gujaf-43	8	12	to	to	ADP
gujaf-43	8	13	the	the	DET
gujaf-43	8	14	sample	sample	NOUN
gujaf-43	8	15	selected	select	VERB
gujaf-43	8	16	.	.	PUNCT
gujaf-43	9	1	pls	pls	PROPN
gujaf-43	9	2	path	path	PROPN
gujaf-43	9	3	model	model	NOUN
gujaf-43	9	4	was	be	AUX
gujaf-43	9	5	used	use	VERB
gujaf-43	9	6	in	in	ADP
gujaf-43	9	7	analysing	analyse	VERB
gujaf-43	9	8	the	the	DET
gujaf-43	9	9	data	datum	NOUN
gujaf-43	9	10	.	.	PUNCT
gujaf-43	10	1	the	the	DET
gujaf-43	10	2	findings	finding	NOUN
gujaf-43	10	3	revealed	reveal	VERB
gujaf-43	10	4	a	a	DET
gujaf-43	10	5	direct	direct	ADJ
gujaf-43	10	6	effect	effect	NOUN
gujaf-43	10	7	relationship	relationship	NOUN
gujaf-43	10	8	between	between	ADP
gujaf-43	10	9	the	the	DET
gujaf-43	10	10	variables	variable	NOUN
gujaf-43	10	11	with	with	ADP
gujaf-43	10	12	significant	significant	ADJ
gujaf-43	10	13	and	and	CCONJ
gujaf-43	10	14	positive	positive	ADJ
gujaf-43	10	15	relationship	relationship	NOUN
gujaf-43	10	16	between	between	ADP
gujaf-43	10	17	professional	professional	ADJ
gujaf-43	10	18	ethics	ethic	NOUN
gujaf-43	10	19	and	and	CCONJ
gujaf-43	10	20	auditor	auditor	NOUN
gujaf-43	10	21	’s	’s	PART
gujaf-43	10	22	skeptiscism	skeptiscism	NOUN
gujaf-43	10	23	,	,	PUNCT
gujaf-43	10	24	audit	audit	NOUN
gujaf-43	10	25	quality	quality	NOUN
gujaf-43	10	26	as	as	ADV
gujaf-43	10	27	well	well	ADV
gujaf-43	10	28	as	as	ADP
gujaf-43	10	29	professional	professional	ADJ
gujaf-43	10	30	ethics	ethic	NOUN
gujaf-43	10	31	and	and	CCONJ
gujaf-43	10	32	audit	audit	NOUN
gujaf-43	10	33	quality	quality	NOUN
gujaf-43	10	34	.	.	PUNCT
gujaf-43	11	1	it	it	PRON
gujaf-43	11	2	further	far	ADV
gujaf-43	11	3	reveals	reveal	VERB
gujaf-43	11	4	an	an	DET
gujaf-43	11	5	indirect	indirect	ADJ
gujaf-43	11	6	effect	effect	NOUN
gujaf-43	11	7	relationship	relationship	NOUN
gujaf-43	11	8	between	between	ADP
gujaf-43	11	9	professional	professional	ADJ
gujaf-43	11	10	ethics	ethic	NOUN
gujaf-43	11	11	and	and	CCONJ
gujaf-43	11	12	audit	audit	NOUN
gujaf-43	11	13	quality	quality	NOUN
gujaf-43	11	14	with	with	ADP
gujaf-43	11	15	professional	professional	ADJ
gujaf-43	11	16	skepticism	skepticism	NOUN
gujaf-43	11	17	as	as	ADP
gujaf-43	11	18	a	a	DET
gujaf-43	11	19	mediator	mediator	NOUN
gujaf-43	11	20	.	.	PUNCT
gujaf-43	12	1	the	the	DET
gujaf-43	12	2	study	study	NOUN
gujaf-43	12	3	concluded	conclude	VERB
gujaf-43	12	4	that	that	SCONJ
gujaf-43	12	5	professional	professional	ADJ
gujaf-43	12	6	ethics	ethic	NOUN
gujaf-43	12	7	enhances	enhance	VERB
gujaf-43	12	8	auditor	auditor	NOUN
gujaf-43	12	9	’s	’s	PART
gujaf-43	12	10	skepticism	skepticism	NOUN
gujaf-43	12	11	to	to	PART
gujaf-43	12	12	produce	produce	VERB
gujaf-43	12	13	quality	quality	NOUN
gujaf-43	12	14	audit	audit	NOUN
gujaf-43	12	15	work	work	NOUN
gujaf-43	12	16	;	;	PUNCT
gujaf-43	12	17	adhering	adhere	VERB
gujaf-43	12	18	to	to	ADP
gujaf-43	12	19	the	the	DET
gujaf-43	12	20	principles	principle	NOUN
gujaf-43	12	21	of	of	ADP
gujaf-43	12	22	professional	professional	ADJ
gujaf-43	12	23	ethics	ethic	NOUN
gujaf-43	12	24	is	be	AUX
gujaf-43	12	25	necessary	necessary	ADJ
gujaf-43	12	26	for	for	ADP
gujaf-43	12	27	improving	improve	VERB
gujaf-43	12	28	the	the	DET
gujaf-43	12	29	skeptical	skeptical	ADJ
gujaf-43	12	30	attitude	attitude	NOUN
gujaf-43	12	31	of	of	ADP
gujaf-43	12	32	an	an	DET
gujaf-43	12	33	auditor	auditor	NOUN
gujaf-43	12	34	so	so	SCONJ
gujaf-43	12	35	as	as	SCONJ
gujaf-43	12	36	to	to	PART
gujaf-43	12	37	have	have	VERB
gujaf-43	12	38	a	a	DET
gujaf-43	12	39	high	high	ADJ
gujaf-43	12	40	quality	quality	NOUN
gujaf-43	12	41	audit	audit	NOUN
gujaf-43	12	42	work	work	NOUN
gujaf-43	12	43	.	.	PUNCT
gujaf-43	13	1	the	the	DET
gujaf-43	13	2	study	study	NOUN
gujaf-43	13	3	recommends	recommend	VERB
gujaf-43	13	4	that	that	SCONJ
gujaf-43	13	5	the	the	DET
gujaf-43	13	6	regulators	regulator	NOUN
gujaf-43	13	7	and	and	CCONJ
gujaf-43	13	8	standard	standard	ADJ
gujaf-43	13	9	setters	setter	NOUN
gujaf-43	13	10	should	should	AUX
gujaf-43	13	11	strictly	strictly	ADV
gujaf-43	13	12	enforce	enforce	VERB
gujaf-43	13	13	and	and	CCONJ
gujaf-43	13	14	continue	continue	VERB
gujaf-43	13	15	to	to	PART
gujaf-43	13	16	emphasize	emphasize	VERB
gujaf-43	13	17	the	the	DET
gujaf-43	13	18	importance	importance	NOUN
gujaf-43	13	19	of	of	ADP
gujaf-43	13	20	applying	apply	VERB
gujaf-43	13	21	professional	professional	ADJ
gujaf-43	13	22	skepticism	skepticism	NOUN
gujaf-43	13	23	in	in	ADP
gujaf-43	13	24	auditing	auditing	NOUN
gujaf-43	13	25	and	and	CCONJ
gujaf-43	13	26	auditors	auditor	NOUN
gujaf-43	13	27	should	should	AUX
gujaf-43	13	28	have	have	VERB
gujaf-43	13	29	adequate	adequate	ADJ
gujaf-43	13	30	knowledge	knowledge	NOUN
gujaf-43	13	31	mailto:maisa.acc@buk.edu.ng	mailto:maisa.acc@buk.edu.ng	NOUN
gujaf-43	13	32	mailto:aliciromabdul@gmail.com	mailto:aliciromabdul@gmail.com	PROPN
gujaf-43	13	33	gusau	gusau	PROPN
gujaf-43	13	34	journal	journal	PROPN
gujaf-43	13	35	of	of	ADP
gujaf-43	13	36	accounting	accounting	NOUN
gujaf-43	13	37	and	and	CCONJ
gujaf-43	13	38	finance	finance	NOUN
gujaf-43	13	39	,	,	PUNCT
gujaf-43	13	40	vol	vol	NOUN
gujaf-43	13	41	.	.	PUNCT
gujaf-43	14	1	i	i	PRON
gujaf-43	14	2	,	,	PUNCT
gujaf-43	14	3	issue	issue	NOUN
gujaf-43	14	4	2	2	NUM
gujaf-43	14	5	,	,	PUNCT
gujaf-43	14	6	october	october	PROPN
gujaf-43	14	7	,	,	PUNCT
gujaf-43	14	8	2020	2020	NUM
gujaf-43	14	9	2	2	NUM
gujaf-43	14	10	of	of	ADP
gujaf-43	14	11	professional	professional	ADJ
gujaf-43	14	12	ethics	ethic	NOUN
gujaf-43	14	13	and	and	CCONJ
gujaf-43	14	14	comply	comply	VERB
gujaf-43	14	15	fully	fully	ADV
gujaf-43	14	16	with	with	ADP
gujaf-43	14	17	them	they	PRON
gujaf-43	14	18	so	so	SCONJ
gujaf-43	14	19	as	as	SCONJ
gujaf-43	14	20	to	to	PART
gujaf-43	14	21	improve	improve	VERB
gujaf-43	14	22	their	their	PRON
gujaf-43	14	23	skeptical	skeptical	ADJ
gujaf-43	14	24	attitude	attitude	NOUN
gujaf-43	14	25	.	.	PUNCT
gujaf-43	15	1	finally	finally	ADV
gujaf-43	15	2	,	,	PUNCT
gujaf-43	15	3	the	the	DET
gujaf-43	15	4	accountancy	accountancy	NOUN
gujaf-43	15	5	firms	firm	NOUN
gujaf-43	15	6	should	should	AUX
gujaf-43	15	7	ensure	ensure	VERB
gujaf-43	15	8	monitoring	monitoring	NOUN
gujaf-43	15	9	of	of	ADP
gujaf-43	15	10	their	their	PRON
gujaf-43	15	11	auditors	auditor	NOUN
gujaf-43	15	12	in	in	ADP
gujaf-43	15	13	order	order	NOUN
gujaf-43	15	14	to	to	PART
gujaf-43	15	15	make	make	VERB
gujaf-43	15	16	them	they	PRON
gujaf-43	15	17	apply	apply	VERB
gujaf-43	15	18	professional	professional	ADJ
gujaf-43	15	19	skepticism	skepticism	NOUN
gujaf-43	15	20	during	during	ADP
gujaf-43	15	21	audit	audit	NOUN
gujaf-43	15	22	engagement	engagement	NOUN
gujaf-43	15	23	.	.	PUNCT
gujaf-43	16	1	keywords	keyword	NOUN
gujaf-43	16	2	:	:	PUNCT
gujaf-43	16	3	professional	professional	ADJ
gujaf-43	16	4	ethics	ethic	NOUN
gujaf-43	16	5	,	,	PUNCT
gujaf-43	16	6	professional	professional	ADJ
gujaf-43	16	7	skepticism	skepticism	NOUN
gujaf-43	16	8	,	,	PUNCT
gujaf-43	16	9	audit	audit	NOUN
gujaf-43	16	10	quality	quality	NOUN
gujaf-43	16	11	1	1	NUM
gujaf-43	16	12	.	.	PUNCT
gujaf-43	16	13	introduction	introduction	NOUN
gujaf-43	16	14	professional	professional	ADJ
gujaf-43	16	15	ethics	ethic	NOUN
gujaf-43	16	16	in	in	ADP
gujaf-43	16	17	accounting	accounting	NOUN
gujaf-43	16	18	is	be	AUX
gujaf-43	16	19	a	a	DET
gujaf-43	16	20	set	set	NOUN
gujaf-43	16	21	of	of	ADP
gujaf-43	16	22	ethical	ethical	ADJ
gujaf-43	16	23	rules	rule	NOUN
gujaf-43	16	24	which	which	PRON
gujaf-43	16	25	affect	affect	VERB
gujaf-43	16	26	the	the	DET
gujaf-43	16	27	professional	professional	ADJ
gujaf-43	16	28	conduct	conduct	NOUN
gujaf-43	16	29	of	of	ADP
gujaf-43	16	30	auditors	auditor	NOUN
gujaf-43	16	31	in	in	ADP
gujaf-43	16	32	discharging	discharge	VERB
gujaf-43	16	33	their	their	PRON
gujaf-43	16	34	professional	professional	ADJ
gujaf-43	16	35	duties	duty	NOUN
gujaf-43	16	36	.	.	PUNCT
gujaf-43	17	1	these	these	DET
gujaf-43	17	2	rules	rule	NOUN
gujaf-43	17	3	give	give	VERB
gujaf-43	17	4	potential	potential	ADJ
gujaf-43	17	5	clients	client	NOUN
gujaf-43	17	6	a	a	DET
gujaf-43	17	7	basis	basis	NOUN
gujaf-43	17	8	for	for	ADP
gujaf-43	17	9	feeling	feel	VERB
gujaf-43	17	10	confident	confident	ADJ
gujaf-43	17	11	of	of	ADP
gujaf-43	17	12	audit	audit	NOUN
gujaf-43	17	13	services	service	NOUN
gujaf-43	17	14	provided	provide	VERB
gujaf-43	17	15	(	(	PUNCT
gujaf-43	17	16	nwagboso	nwagboso	NOUN
gujaf-43	17	17	,	,	PUNCT
gujaf-43	17	18	2008	2008	NUM
gujaf-43	17	19	)	)	PUNCT
gujaf-43	17	20	.	.	PUNCT
gujaf-43	18	1	complying	comply	VERB
gujaf-43	18	2	with	with	ADP
gujaf-43	18	3	the	the	DET
gujaf-43	18	4	codes	code	NOUN
gujaf-43	18	5	of	of	ADP
gujaf-43	18	6	professional	professional	ADJ
gujaf-43	18	7	ethics	ethic	NOUN
gujaf-43	18	8	becomes	become	VERB
gujaf-43	18	9	necessary	necessary	ADJ
gujaf-43	18	10	for	for	ADP
gujaf-43	18	11	auditors	auditor	NOUN
gujaf-43	18	12	in	in	ADP
gujaf-43	18	13	the	the	DET
gujaf-43	18	14	performance	performance	NOUN
gujaf-43	18	15	of	of	ADP
gujaf-43	18	16	their	their	PRON
gujaf-43	18	17	professional	professional	ADJ
gujaf-43	18	18	engagement	engagement	NOUN
gujaf-43	18	19	as	as	SCONJ
gujaf-43	18	20	prescribed	prescribe	VERB
gujaf-43	18	21	by	by	ADP
gujaf-43	18	22	professional	professional	ADJ
gujaf-43	18	23	bodies	body	NOUN
gujaf-43	18	24	(	(	PUNCT
gujaf-43	18	25	isa	isa	NOUN
gujaf-43	18	26	,	,	PUNCT
gujaf-43	18	27	2010	2010	NUM
gujaf-43	18	28	)	)	PUNCT
gujaf-43	18	29	.	.	PUNCT
gujaf-43	19	1	professional	professional	ADJ
gujaf-43	19	2	skepticism	skepticism	NOUN
gujaf-43	19	3	represents	represent	VERB
gujaf-43	19	4	an	an	DET
gujaf-43	19	5	attitude	attitude	NOUN
gujaf-43	19	6	of	of	ADP
gujaf-43	19	7	an	an	DET
gujaf-43	19	8	auditor	auditor	NOUN
gujaf-43	19	9	involving	involve	VERB
gujaf-43	19	10	a	a	DET
gujaf-43	19	11	questioning	questioning	NOUN
gujaf-43	19	12	mind	mind	NOUN
gujaf-43	19	13	.	.	PUNCT
gujaf-43	20	1	it	it	PRON
gujaf-43	20	2	is	be	AUX
gujaf-43	20	3	an	an	DET
gujaf-43	20	4	important	important	ADJ
gujaf-43	20	5	attribute	attribute	NOUN
gujaf-43	20	6	that	that	PRON
gujaf-43	20	7	involves	involve	VERB
gujaf-43	20	8	curiosity	curiosity	NOUN
gujaf-43	20	9	and	and	CCONJ
gujaf-43	20	10	inquisitiveness	inquisitiveness	NOUN
gujaf-43	20	11	in	in	ADP
gujaf-43	20	12	a	a	DET
gujaf-43	20	13	professional	professional	ADJ
gujaf-43	20	14	setting	setting	NOUN
gujaf-43	20	15	(	(	PUNCT
gujaf-43	20	16	glover	glover	PROPN
gujaf-43	20	17	&	&	CCONJ
gujaf-43	20	18	prawitt	prawitt	PROPN
gujaf-43	20	19	,	,	PUNCT
gujaf-43	20	20	2013	2013	NUM
gujaf-43	20	21	)	)	PUNCT
gujaf-43	20	22	.	.	PUNCT
gujaf-43	21	1	subianto	subianto	NOUN
gujaf-43	21	2	(	(	PUNCT
gujaf-43	21	3	2018	2018	NUM
gujaf-43	21	4	)	)	PUNCT
gujaf-43	21	5	views	view	VERB
gujaf-43	21	6	auditor	auditor	NOUN
gujaf-43	21	7	professional	professional	ADJ
gujaf-43	21	8	skepticism	skepticism	NOUN
gujaf-43	21	9	as	as	ADP
gujaf-43	21	10	an	an	DET
gujaf-43	21	11	attitude	attitude	NOUN
gujaf-43	21	12	that	that	PRON
gujaf-43	21	13	improves	improve	VERB
gujaf-43	21	14	the	the	DET
gujaf-43	21	15	quality	quality	NOUN
gujaf-43	21	16	of	of	ADP
gujaf-43	21	17	the	the	DET
gujaf-43	21	18	resulting	result	VERB
gujaf-43	21	19	audit	audit	NOUN
gujaf-43	21	20	.	.	PUNCT
gujaf-43	22	1	however	however	ADV
gujaf-43	22	2	,	,	PUNCT
gujaf-43	22	3	this	this	DET
gujaf-43	22	4	assertion	assertion	NOUN
gujaf-43	22	5	informs	inform	VERB
gujaf-43	22	6	that	that	SCONJ
gujaf-43	22	7	the	the	DET
gujaf-43	22	8	independence	independence	NOUN
gujaf-43	22	9	of	of	ADP
gujaf-43	22	10	an	an	DET
gujaf-43	22	11	auditor	auditor	NOUN
gujaf-43	22	12	is	be	AUX
gujaf-43	22	13	necessary	necessary	ADJ
gujaf-43	22	14	for	for	ADP
gujaf-43	22	15	applying	apply	VERB
gujaf-43	22	16	proper	proper	ADJ
gujaf-43	22	17	professional	professional	ADJ
gujaf-43	22	18	skepticism	skepticism	NOUN
gujaf-43	22	19	,	,	PUNCT
gujaf-43	22	20	depending	depend	VERB
gujaf-43	22	21	on	on	ADP
gujaf-43	22	22	auditor	auditor	NOUN
gujaf-43	22	23	’s	’s	PART
gujaf-43	22	24	ability	ability	NOUN
gujaf-43	22	25	to	to	PART
gujaf-43	22	26	adhere	adhere	VERB
gujaf-43	22	27	to	to	ADP
gujaf-43	22	28	the	the	DET
gujaf-43	22	29	rules	rule	NOUN
gujaf-43	22	30	of	of	ADP
gujaf-43	22	31	professional	professional	ADJ
gujaf-43	22	32	conduct	conduct	NOUN
gujaf-43	22	33	.	.	PUNCT
gujaf-43	23	1	compliance	compliance	NOUN
gujaf-43	23	2	with	with	ADP
gujaf-43	23	3	the	the	DET
gujaf-43	23	4	code	code	NOUN
gujaf-43	23	5	of	of	ADP
gujaf-43	23	6	professional	professional	ADJ
gujaf-43	23	7	ethics	ethic	NOUN
gujaf-43	23	8	is	be	AUX
gujaf-43	23	9	significant	significant	ADJ
gujaf-43	23	10	to	to	ADP
gujaf-43	23	11	auditors	auditor	NOUN
gujaf-43	23	12	in	in	ADP
gujaf-43	23	13	the	the	DET
gujaf-43	23	14	discharge	discharge	NOUN
gujaf-43	23	15	of	of	ADP
gujaf-43	23	16	their	their	PRON
gujaf-43	23	17	professional	professional	ADJ
gujaf-43	23	18	obligations	obligation	NOUN
gujaf-43	23	19	and	and	CCONJ
gujaf-43	23	20	maintenance	maintenance	NOUN
gujaf-43	23	21	of	of	ADP
gujaf-43	23	22	standard	standard	NOUN
gujaf-43	23	23	.	.	PUNCT
gujaf-43	24	1	the	the	DET
gujaf-43	24	2	issue	issue	NOUN
gujaf-43	24	3	of	of	ADP
gujaf-43	24	4	the	the	DET
gujaf-43	24	5	auditing	auditing	NOUN
gujaf-43	24	6	profession	profession	NOUN
gujaf-43	24	7	in	in	ADP
gujaf-43	24	8	nigeria	nigeria	PROPN
gujaf-43	24	9	seems	seem	VERB
gujaf-43	24	10	to	to	PART
gujaf-43	24	11	be	be	AUX
gujaf-43	24	12	filled	fill	VERB
gujaf-43	24	13	with	with	ADP
gujaf-43	24	14	unethical	unethical	ADJ
gujaf-43	24	15	crisis	crisis	NOUN
gujaf-43	24	16	as	as	ADP
gujaf-43	24	17	a	a	DET
gujaf-43	24	18	result	result	NOUN
gujaf-43	24	19	of	of	ADP
gujaf-43	24	20	errors	error	NOUN
gujaf-43	24	21	made	make	VERB
gujaf-43	24	22	in	in	ADP
gujaf-43	24	23	judgements	judgement	NOUN
gujaf-43	24	24	and	and	CCONJ
gujaf-43	24	25	decisions	decision	NOUN
gujaf-43	24	26	taken	take	VERB
gujaf-43	24	27	by	by	ADP
gujaf-43	24	28	an	an	DET
gujaf-43	24	29	auditor	auditor	NOUN
gujaf-43	24	30	.	.	PUNCT
gujaf-43	25	1	the	the	DET
gujaf-43	25	2	cases	case	NOUN
gujaf-43	25	3	of	of	ADP
gujaf-43	25	4	unethical	unethical	ADJ
gujaf-43	25	5	accounting	accounting	NOUN
gujaf-43	25	6	practices	practice	NOUN
gujaf-43	25	7	in	in	ADP
gujaf-43	25	8	nigeria	nigeria	PRON
gujaf-43	25	9	such	such	ADJ
gujaf-43	25	10	as	as	ADP
gujaf-43	25	11	pan	pan	NOUN
gujaf-43	25	12	pharmaceutical	pharmaceutical	ADJ
gujaf-43	25	13	crisis	crisis	NOUN
gujaf-43	25	14	which	which	PRON
gujaf-43	25	15	indicates	indicate	VERB
gujaf-43	25	16	intentional	intentional	ADJ
gujaf-43	25	17	presentation	presentation	NOUN
gujaf-43	25	18	of	of	ADP
gujaf-43	25	19	inadequate	inadequate	ADJ
gujaf-43	25	20	disclosures	disclosure	NOUN
gujaf-43	25	21	of	of	ADP
gujaf-43	25	22	financial	financial	ADJ
gujaf-43	25	23	information	information	NOUN
gujaf-43	25	24	of	of	ADP
gujaf-43	25	25	the	the	DET
gujaf-43	25	26	company	company	NOUN
gujaf-43	25	27	.	.	PUNCT
gujaf-43	26	1	in	in	ADP
gujaf-43	26	2	nigeria	nigeria	PROPN
gujaf-43	26	3	,	,	PUNCT
gujaf-43	26	4	enofe	enofe	ADJ
gujaf-43	26	5	,	,	PUNCT
gujaf-43	26	6	ukpebur	ukpebur	PROPN
gujaf-43	26	7	&	&	CCONJ
gujaf-43	26	8	ogbonna	ogbonna	PROPN
gujaf-43	26	9	(	(	PUNCT
gujaf-43	26	10	2015	2015	NUM
gujaf-43	26	11	)	)	PUNCT
gujaf-43	26	12	conducted	conduct	VERB
gujaf-43	26	13	research	research	NOUN
gujaf-43	26	14	on	on	ADP
gujaf-43	26	15	auditor	auditor	NOUN
gujaf-43	26	16	professional	professional	ADJ
gujaf-43	26	17	skepticism	skepticism	NOUN
gujaf-43	26	18	.	.	PUNCT
gujaf-43	27	1	similar	similar	ADJ
gujaf-43	27	2	researches	research	NOUN
gujaf-43	27	3	were	be	AUX
gujaf-43	27	4	conducted	conduct	VERB
gujaf-43	27	5	on	on	ADP
gujaf-43	27	6	professional	professional	ADJ
gujaf-43	27	7	ethics	ethic	NOUN
gujaf-43	27	8	and	and	CCONJ
gujaf-43	27	9	its	its	PRON
gujaf-43	27	10	effect	effect	NOUN
gujaf-43	27	11	on	on	ADP
gujaf-43	27	12	quality	quality	NOUN
gujaf-43	27	13	of	of	ADP
gujaf-43	27	14	auditing	auditing	NOUN
gujaf-43	27	15	by	by	ADP
gujaf-43	27	16	isa	isa	NOUN
gujaf-43	27	17	(	(	PUNCT
gujaf-43	27	18	2010	2010	NUM
gujaf-43	27	19	)	)	PUNCT
gujaf-43	27	20	,	,	PUNCT
gujaf-43	27	21	famous	famous	PROPN
gujaf-43	27	22	&	&	CCONJ
gujaf-43	27	23	izedonmi	izedonmi	PROPN
gujaf-43	27	24	(	(	PUNCT
gujaf-43	27	25	2013	2013	NUM
gujaf-43	27	26	)	)	PUNCT
gujaf-43	27	27	,	,	PUNCT
gujaf-43	27	28	bukola	bukola	PROPN
gujaf-43	27	29	&	&	CCONJ
gujaf-43	27	30	enofe	enofe	PROPN
gujaf-43	27	31	(	(	PUNCT
gujaf-43	27	32	2013	2013	NUM
gujaf-43	27	33	)	)	PUNCT
gujaf-43	27	34	,	,	PUNCT
gujaf-43	27	35	ezugwu	ezugwu	X
gujaf-43	27	36	(	(	PUNCT
gujaf-43	27	37	2014	2014	NUM
gujaf-43	27	38	)	)	PUNCT
gujaf-43	27	39	among	among	ADP
gujaf-43	27	40	other	other	ADJ
gujaf-43	27	41	related	related	ADJ
gujaf-43	27	42	studies	study	NOUN
gujaf-43	27	43	.	.	PUNCT
gujaf-43	28	1	however	however	ADV
gujaf-43	28	2	,	,	PUNCT
gujaf-43	28	3	to	to	ADP
gujaf-43	28	4	the	the	DET
gujaf-43	28	5	best	good	ADJ
gujaf-43	28	6	of	of	ADP
gujaf-43	28	7	the	the	DET
gujaf-43	28	8	researchers	researcher	NOUN
gujaf-43	28	9	’	’	PART
gujaf-43	28	10	knowledge	knowledge	NOUN
gujaf-43	28	11	most	most	ADJ
gujaf-43	28	12	studies	study	NOUN
gujaf-43	28	13	on	on	ADP
gujaf-43	28	14	professional	professional	ADJ
gujaf-43	28	15	ethics	ethic	NOUN
gujaf-43	28	16	have	have	AUX
gujaf-43	28	17	not	not	PART
gujaf-43	28	18	dwelt	dwelt	VERB
gujaf-43	28	19	adequately	adequately	ADV
gujaf-43	28	20	on	on	ADP
gujaf-43	28	21	the	the	DET
gujaf-43	28	22	subject	subject	NOUN
gujaf-43	28	23	matter	matter	NOUN
gujaf-43	28	24	;	;	PUNCT
gujaf-43	28	25	this	this	PRON
gujaf-43	28	26	is	be	AUX
gujaf-43	28	27	the	the	DET
gujaf-43	28	28	motivating	motivate	VERB
gujaf-43	28	29	factor	factor	NOUN
gujaf-43	28	30	behind	behind	ADP
gujaf-43	28	31	this	this	DET
gujaf-43	28	32	study	study	NOUN
gujaf-43	28	33	,	,	PUNCT
gujaf-43	28	34	to	to	PART
gujaf-43	28	35	examine	examine	VERB
gujaf-43	28	36	the	the	DET
gujaf-43	28	37	mediating	mediate	VERB
gujaf-43	28	38	effects	effect	NOUN
gujaf-43	28	39	of	of	ADP
gujaf-43	28	40	professional	professional	ADJ
gujaf-43	28	41	skepticism	skepticism	NOUN
gujaf-43	28	42	on	on	ADP
gujaf-43	28	43	the	the	DET
gujaf-43	28	44	relationship	relationship	NOUN
gujaf-43	28	45	between	between	ADP
gujaf-43	28	46	professional	professional	ADJ
gujaf-43	28	47	ethics	ethic	NOUN
gujaf-43	28	48	and	and	CCONJ
gujaf-43	28	49	audit	audit	NOUN
gujaf-43	28	50	quality	quality	NOUN
gujaf-43	28	51	in	in	ADP
gujaf-43	28	52	nigeria	nigeria	PROPN
gujaf-43	28	53	.	.	PUNCT
gujaf-43	29	1	the	the	DET
gujaf-43	29	2	study	study	NOUN
gujaf-43	29	3	covers	cover	VERB
gujaf-43	29	4	accountancy	accountancy	NOUN
gujaf-43	29	5	firms	firm	NOUN
gujaf-43	29	6	under	under	ADP
gujaf-43	29	7	the	the	DET
gujaf-43	29	8	institute	institute	PROPN
gujaf-43	29	9	of	of	ADP
gujaf-43	29	10	chartered	charter	VERB
gujaf-43	29	11	accountants	accountant	NOUN
gujaf-43	29	12	of	of	ADP
gujaf-43	29	13	nigeria	nigeria	PROPN
gujaf-43	29	14	(	(	PUNCT
gujaf-43	29	15	ican	ican	ADJ
gujaf-43	29	16	)	)	PUNCT
gujaf-43	29	17	and	and	CCONJ
gujaf-43	29	18	association	association	NOUN
gujaf-43	29	19	of	of	ADP
gujaf-43	29	20	national	national	ADJ
gujaf-43	29	21	accountants	accountant	NOUN
gujaf-43	29	22	of	of	ADP
gujaf-43	29	23	nigeria	nigeria	PROPN
gujaf-43	29	24	(	(	PUNCT
gujaf-43	29	25	anan	anan	PROPN
gujaf-43	29	26	)	)	PUNCT
gujaf-43	29	27	in	in	ADP
gujaf-43	29	28	kano	kano	PROPN
gujaf-43	29	29	gusau	gusau	PROPN
gujaf-43	29	30	journal	journal	PROPN
gujaf-43	29	31	of	of	ADP
gujaf-43	29	32	accounting	accounting	NOUN
gujaf-43	29	33	and	and	CCONJ
gujaf-43	29	34	finance	finance	NOUN
gujaf-43	29	35	,	,	PUNCT
gujaf-43	29	36	vol	vol	NOUN
gujaf-43	29	37	.	.	PUNCT
gujaf-43	30	1	i	i	PRON
gujaf-43	30	2	,	,	PUNCT
gujaf-43	30	3	issue	issue	NOUN
gujaf-43	30	4	2	2	NUM
gujaf-43	30	5	,	,	PUNCT
gujaf-43	30	6	october	october	PROPN
gujaf-43	30	7	,	,	PUNCT
gujaf-43	30	8	2020	2020	NUM
gujaf-43	30	9	3	3	NUM
gujaf-43	30	10	metropolis	metropolis	NOUN
gujaf-43	30	11	for	for	ADP
gujaf-43	30	12	the	the	DET
gujaf-43	30	13	period	period	NOUN
gujaf-43	30	14	under	under	ADP
gujaf-43	30	15	study	study	NOUN
gujaf-43	30	16	(	(	PUNCT
gujaf-43	30	17	2019	2019	NUM
gujaf-43	30	18	)	)	PUNCT
gujaf-43	30	19	.	.	PUNCT
gujaf-43	31	1	this	this	DET
gujaf-43	31	2	study	study	NOUN
gujaf-43	31	3	tests	test	NOUN
gujaf-43	31	4	and	and	CCONJ
gujaf-43	31	5	analyses	analyse	VERB
gujaf-43	31	6	the	the	DET
gujaf-43	31	7	utilitarian	utilitarian	ADJ
gujaf-43	31	8	theory	theory	NOUN
gujaf-43	31	9	that	that	PRON
gujaf-43	31	10	suggests	suggest	VERB
gujaf-43	31	11	an	an	DET
gujaf-43	31	12	action	action	NOUN
gujaf-43	31	13	or	or	CCONJ
gujaf-43	31	14	practice	practice	NOUN
gujaf-43	31	15	is	be	AUX
gujaf-43	31	16	right	right	ADJ
gujaf-43	31	17	when	when	SCONJ
gujaf-43	31	18	compared	compare	VERB
gujaf-43	31	19	with	with	ADP
gujaf-43	31	20	an	an	DET
gujaf-43	31	21	alternative	alternative	ADJ
gujaf-43	31	22	action	action	NOUN
gujaf-43	31	23	or	or	CCONJ
gujaf-43	31	24	practice	practice	NOUN
gujaf-43	31	25	.	.	PUNCT
gujaf-43	32	1	it	it	PRON
gujaf-43	32	2	also	also	ADV
gujaf-43	32	3	implies	imply	VERB
gujaf-43	32	4	that	that	SCONJ
gujaf-43	32	5	individuals	individual	NOUN
gujaf-43	32	6	should	should	AUX
gujaf-43	32	7	choose	choose	VERB
gujaf-43	32	8	the	the	DET
gujaf-43	32	9	most	most	ADV
gujaf-43	32	10	beneficial	beneficial	ADJ
gujaf-43	32	11	and	and	CCONJ
gujaf-43	32	12	good	good	ADJ
gujaf-43	32	13	actions	action	NOUN
gujaf-43	32	14	instead	instead	ADV
gujaf-43	32	15	of	of	ADP
gujaf-43	32	16	those	those	PRON
gujaf-43	32	17	that	that	PRON
gujaf-43	32	18	can	can	AUX
gujaf-43	32	19	easily	easily	ADV
gujaf-43	32	20	harm	harm	VERB
gujaf-43	32	21	the	the	DET
gujaf-43	32	22	ethical	ethical	ADJ
gujaf-43	32	23	conduct	conduct	NOUN
gujaf-43	32	24	expected	expect	VERB
gujaf-43	32	25	from	from	ADP
gujaf-43	32	26	an	an	DET
gujaf-43	32	27	auditor	auditor	NOUN
gujaf-43	32	28	;	;	PUNCT
gujaf-43	32	29	he	he	PRON
gujaf-43	32	30	can	can	AUX
gujaf-43	32	31	choose	choose	VERB
gujaf-43	32	32	an	an	DET
gujaf-43	32	33	action	action	NOUN
gujaf-43	32	34	that	that	PRON
gujaf-43	32	35	can	can	AUX
gujaf-43	32	36	give	give	VERB
gujaf-43	32	37	or	or	CCONJ
gujaf-43	32	38	generate	generate	VERB
gujaf-43	32	39	the	the	DET
gujaf-43	32	40	greatest	great	ADJ
gujaf-43	32	41	happiness	happiness	NOUN
gujaf-43	32	42	to	to	ADP
gujaf-43	32	43	the	the	DET
gujaf-43	32	44	entire	entire	ADJ
gujaf-43	32	45	society	society	NOUN
gujaf-43	32	46	with	with	ADP
gujaf-43	32	47	the	the	DET
gujaf-43	32	48	least	least	ADJ
gujaf-43	32	49	harm	harm	NOUN
gujaf-43	32	50	.	.	PUNCT
gujaf-43	33	1	it	it	PRON
gujaf-43	33	2	also	also	ADV
gujaf-43	33	3	measures	measure	VERB
gujaf-43	33	4	kant	kant	PROPN
gujaf-43	33	5	’s	’s	PART
gujaf-43	33	6	theory	theory	NOUN
gujaf-43	33	7	,	,	PUNCT
gujaf-43	33	8	on	on	ADP
gujaf-43	33	9	which	which	PRON
gujaf-43	33	10	gomez	gomez	NOUN
gujaf-43	33	11	(	(	PUNCT
gujaf-43	33	12	2012	2012	NUM
gujaf-43	33	13	)	)	PUNCT
gujaf-43	33	14	opines	opine	VERB
gujaf-43	33	15	that	that	SCONJ
gujaf-43	33	16	a	a	DET
gujaf-43	33	17	sense	sense	NOUN
gujaf-43	33	18	of	of	ADP
gujaf-43	33	19	duty	duty	NOUN
gujaf-43	33	20	is	be	AUX
gujaf-43	33	21	codified	codify	VERB
gujaf-43	33	22	in	in	ADP
gujaf-43	33	23	universal	universal	ADJ
gujaf-43	33	24	law	law	NOUN
gujaf-43	33	25	principles	principle	NOUN
gujaf-43	33	26	.	.	PUNCT
gujaf-43	34	1	this	this	PRON
gujaf-43	34	2	implies	imply	VERB
gujaf-43	34	3	that	that	SCONJ
gujaf-43	34	4	,	,	PUNCT
gujaf-43	34	5	the	the	DET
gujaf-43	34	6	correct	correct	ADJ
gujaf-43	34	7	action	action	NOUN
gujaf-43	34	8	taken	take	VERB
gujaf-43	34	9	by	by	ADP
gujaf-43	34	10	an	an	DET
gujaf-43	34	11	auditor	auditor	NOUN
gujaf-43	34	12	is	be	AUX
gujaf-43	34	13	the	the	DET
gujaf-43	34	14	one	one	NUM
gujaf-43	34	15	that	that	PRON
gujaf-43	34	16	complies	comply	VERB
gujaf-43	34	17	with	with	ADP
gujaf-43	34	18	the	the	DET
gujaf-43	34	19	required	require	VERB
gujaf-43	34	20	code	code	NOUN
gujaf-43	34	21	of	of	ADP
gujaf-43	34	22	professional	professional	ADJ
gujaf-43	34	23	ethics	ethic	NOUN
gujaf-43	34	24	for	for	ADP
gujaf-43	34	25	auditors	auditor	NOUN
gujaf-43	34	26	.	.	PUNCT
gujaf-43	35	1	in	in	ADP
gujaf-43	35	2	line	line	NOUN
gujaf-43	35	3	with	with	ADP
gujaf-43	35	4	this	this	PRON
gujaf-43	35	5	,	,	PUNCT
gujaf-43	35	6	null	null	ADJ
gujaf-43	35	7	hypotheses	hypothesis	NOUN
gujaf-43	35	8	are	be	AUX
gujaf-43	35	9	formed	form	VERB
gujaf-43	35	10	to	to	PART
gujaf-43	35	11	guide	guide	VERB
gujaf-43	35	12	the	the	DET
gujaf-43	35	13	analysis	analysis	NOUN
gujaf-43	35	14	of	of	ADP
gujaf-43	35	15	the	the	DET
gujaf-43	35	16	study	study	NOUN
gujaf-43	35	17	:	:	PUNCT
gujaf-43	35	18	h01	h01	NOUN
gujaf-43	35	19	:	:	PUNCT
gujaf-43	35	20	professional	professional	ADJ
gujaf-43	35	21	ethics	ethic	NOUN
gujaf-43	35	22	have	have	VERB
gujaf-43	35	23	no	no	DET
gujaf-43	35	24	significant	significant	ADJ
gujaf-43	35	25	effect	effect	NOUN
gujaf-43	35	26	on	on	ADP
gujaf-43	35	27	audit	audit	NOUN
gujaf-43	35	28	quality	quality	NOUN
gujaf-43	35	29	,	,	PUNCT
gujaf-43	35	30	h02	h02	NOUN
gujaf-43	35	31	:	:	PUNCT
gujaf-43	35	32	auditor	auditor	NOUN
gujaf-43	35	33	skepticism	skepticism	NOUN
gujaf-43	35	34	has	have	VERB
gujaf-43	35	35	no	no	DET
gujaf-43	35	36	significant	significant	ADJ
gujaf-43	35	37	effect	effect	NOUN
gujaf-43	35	38	on	on	ADP
gujaf-43	35	39	audit	audit	NOUN
gujaf-43	35	40	quality	quality	NOUN
gujaf-43	35	41	,	,	PUNCT
gujaf-43	35	42	h03	h03	NOUN
gujaf-43	35	43	:	:	PUNCT
gujaf-43	35	44	the	the	DET
gujaf-43	35	45	mediating	mediate	VERB
gujaf-43	35	46	role	role	NOUN
gujaf-43	35	47	of	of	ADP
gujaf-43	35	48	professional	professional	ADJ
gujaf-43	35	49	skepticism	skepticism	NOUN
gujaf-43	35	50	has	have	VERB
gujaf-43	35	51	no	no	DET
gujaf-43	35	52	significant	significant	ADJ
gujaf-43	35	53	effect	effect	NOUN
gujaf-43	35	54	on	on	ADP
gujaf-43	35	55	the	the	DET
gujaf-43	35	56	relationship	relationship	NOUN
gujaf-43	35	57	between	between	ADP
gujaf-43	35	58	professional	professional	ADJ
gujaf-43	35	59	ethics	ethic	NOUN
gujaf-43	35	60	and	and	CCONJ
gujaf-43	35	61	audit	audit	NOUN
gujaf-43	35	62	quality	quality	NOUN
gujaf-43	35	63	.	.	PUNCT
gujaf-43	36	1	2.0	2.0	NUM
gujaf-43	36	2	literature	literature	NOUN
gujaf-43	36	3	review	review	VERB
gujaf-43	36	4	2.1	2.1	NUM
gujaf-43	36	5	the	the	DET
gujaf-43	36	6	concept	concept	NOUN
gujaf-43	36	7	of	of	ADP
gujaf-43	36	8	auditor	auditor	NOUN
gujaf-43	36	9	professional	professional	ADJ
gujaf-43	36	10	ethics	ethics	PROPN
gujaf-43	36	11	international	international	PROPN
gujaf-43	36	12	federation	federation	PROPN
gujaf-43	36	13	of	of	ADP
gujaf-43	36	14	accountants	accountant	NOUN
gujaf-43	36	15	(	(	PUNCT
gujaf-43	36	16	ifac	ifac	NOUN
gujaf-43	36	17	)	)	PUNCT
gujaf-43	36	18	code	code	NOUN
gujaf-43	36	19	of	of	ADP
gujaf-43	36	20	ethics	ethic	NOUN
gujaf-43	36	21	established	establish	VERB
gujaf-43	36	22	standards	standard	NOUN
gujaf-43	36	23	that	that	PRON
gujaf-43	36	24	address	address	VERB
gujaf-43	36	25	issues	issue	NOUN
gujaf-43	36	26	concerning	concern	VERB
gujaf-43	36	27	the	the	DET
gujaf-43	36	28	skeptical	skeptical	ADJ
gujaf-43	36	29	attitude	attitude	NOUN
gujaf-43	36	30	of	of	ADP
gujaf-43	36	31	an	an	DET
gujaf-43	36	32	auditor	auditor	NOUN
gujaf-43	36	33	and	and	CCONJ
gujaf-43	36	34	present	present	VERB
gujaf-43	36	35	the	the	DET
gujaf-43	36	36	fundamental	fundamental	ADJ
gujaf-43	36	37	principles	principle	NOUN
gujaf-43	36	38	that	that	PRON
gujaf-43	36	39	guide	guide	VERB
gujaf-43	36	40	the	the	DET
gujaf-43	36	41	achievement	achievement	NOUN
gujaf-43	36	42	of	of	ADP
gujaf-43	36	43	the	the	DET
gujaf-43	36	44	expected	expect	VERB
gujaf-43	36	45	common	common	ADJ
gujaf-43	36	46	objectives	objective	NOUN
gujaf-43	36	47	.	.	PUNCT
gujaf-43	37	1	the	the	DET
gujaf-43	37	2	code	code	NOUN
gujaf-43	37	3	that	that	PRON
gujaf-43	37	4	adopts	adopt	VERB
gujaf-43	37	5	principle	principle	NOUN
gujaf-43	37	6	based	base	VERB
gujaf-43	37	7	approach	approach	NOUN
gujaf-43	37	8	presents	present	VERB
gujaf-43	37	9	five	five	NUM
gujaf-43	37	10	ethical	ethical	ADJ
gujaf-43	37	11	issues	issue	NOUN
gujaf-43	37	12	which	which	PRON
gujaf-43	37	13	include	include	VERB
gujaf-43	37	14	integrity	integrity	NOUN
gujaf-43	37	15	,	,	PUNCT
gujaf-43	37	16	objectivity	objectivity	NOUN
gujaf-43	37	17	,	,	PUNCT
gujaf-43	37	18	professional	professional	ADJ
gujaf-43	37	19	competence	competence	NOUN
gujaf-43	37	20	,	,	PUNCT
gujaf-43	37	21	confidentiality	confidentiality	NOUN
gujaf-43	37	22	and	and	CCONJ
gujaf-43	37	23	professional	professional	ADJ
gujaf-43	37	24	behaviour	behaviour	NOUN
gujaf-43	37	25	(	(	PUNCT
gujaf-43	37	26	ifac	ifac	NOUN
gujaf-43	37	27	,	,	PUNCT
gujaf-43	37	28	2006	2006	NUM
gujaf-43	37	29	)	)	PUNCT
gujaf-43	37	30	.	.	PUNCT
gujaf-43	38	1	auditors	auditor	NOUN
gujaf-43	38	2	are	be	AUX
gujaf-43	38	3	expected	expect	VERB
gujaf-43	38	4	to	to	PART
gujaf-43	38	5	observe	observe	VERB
gujaf-43	38	6	these	these	DET
gujaf-43	38	7	fundamental	fundamental	ADJ
gujaf-43	38	8	principles	principle	NOUN
gujaf-43	38	9	contained	contain	VERB
gujaf-43	38	10	in	in	ADP
gujaf-43	38	11	ifac	ifac	NOUN
gujaf-43	38	12	code	code	NOUN
gujaf-43	38	13	of	of	ADP
gujaf-43	38	14	ethics	ethic	NOUN
gujaf-43	38	15	to	to	PART
gujaf-43	38	16	enable	enable	VERB
gujaf-43	38	17	them	they	PRON
gujaf-43	38	18	earn	earn	VERB
gujaf-43	38	19	confidence	confidence	NOUN
gujaf-43	38	20	and	and	CCONJ
gujaf-43	38	21	respect	respect	NOUN
gujaf-43	38	22	from	from	ADP
gujaf-43	38	23	their	their	PRON
gujaf-43	38	24	clients	client	NOUN
gujaf-43	38	25	.	.	PUNCT
gujaf-43	39	1	in	in	ADP
gujaf-43	39	2	nigeria	nigeria	PROPN
gujaf-43	39	3	,	,	PUNCT
gujaf-43	39	4	the	the	DET
gujaf-43	39	5	two	two	NUM
gujaf-43	39	6	recognised	recognise	VERB
gujaf-43	39	7	accounting	accounting	NOUN
gujaf-43	39	8	professional	professional	ADJ
gujaf-43	39	9	bodies	body	NOUN
gujaf-43	39	10	(	(	PUNCT
gujaf-43	39	11	ican	ican	PROPN
gujaf-43	39	12	&	&	CCONJ
gujaf-43	39	13	anan	anan	PROPN
gujaf-43	39	14	)	)	PUNCT
gujaf-43	39	15	adopt	adopt	VERB
gujaf-43	39	16	code	code	NOUN
gujaf-43	39	17	of	of	ADP
gujaf-43	39	18	ethics	ethic	NOUN
gujaf-43	39	19	for	for	ADP
gujaf-43	39	20	auditors	auditor	NOUN
gujaf-43	39	21	similar	similar	ADJ
gujaf-43	39	22	to	to	ADP
gujaf-43	39	23	what	what	PRON
gujaf-43	39	24	is	be	AUX
gujaf-43	39	25	provided	provide	VERB
gujaf-43	39	26	by	by	ADP
gujaf-43	39	27	ifac	ifac	NOUN
gujaf-43	39	28	to	to	PART
gujaf-43	39	29	ensure	ensure	VERB
gujaf-43	39	30	efficient	efficient	ADJ
gujaf-43	39	31	discharge	discharge	NOUN
gujaf-43	39	32	of	of	ADP
gujaf-43	39	33	professional	professional	ADJ
gujaf-43	39	34	duties	duty	NOUN
gujaf-43	39	35	.	.	PUNCT
gujaf-43	40	1	the	the	DET
gujaf-43	40	2	code	code	NOUN
gujaf-43	40	3	of	of	ADP
gujaf-43	40	4	ethics	ethic	NOUN
gujaf-43	40	5	provided	provide	VERB
gujaf-43	40	6	by	by	ADP
gujaf-43	40	7	ican	ican	PROPN
gujaf-43	40	8	is	be	AUX
gujaf-43	40	9	a	a	DET
gujaf-43	40	10	principle	principle	NOUN
gujaf-43	40	11	-	-	PUNCT
gujaf-43	40	12	based	base	VERB
gujaf-43	40	13	code	code	NOUN
gujaf-43	40	14	which	which	PRON
gujaf-43	40	15	states	state	VERB
gujaf-43	40	16	five	five	NUM
gujaf-43	40	17	fundamental	fundamental	ADJ
gujaf-43	40	18	principles	principle	NOUN
gujaf-43	40	19	that	that	PRON
gujaf-43	40	20	every	every	DET
gujaf-43	40	21	member	member	NOUN
gujaf-43	40	22	is	be	AUX
gujaf-43	40	23	expected	expect	VERB
gujaf-43	40	24	to	to	PART
gujaf-43	40	25	observe	observe	VERB
gujaf-43	40	26	and	and	CCONJ
gujaf-43	40	27	comply	comply	VERB
gujaf-43	40	28	with	with	ADP
gujaf-43	40	29	and	and	CCONJ
gujaf-43	40	30	these	these	PRON
gujaf-43	40	31	include	include	VERB
gujaf-43	40	32	:	:	PUNCT
gujaf-43	40	33	integrity	integrity	NOUN
gujaf-43	40	34	of	of	ADP
gujaf-43	40	35	a	a	DET
gujaf-43	40	36	member	member	NOUN
gujaf-43	40	37	:	:	PUNCT
gujaf-43	40	38	where	where	SCONJ
gujaf-43	40	39	a	a	DET
gujaf-43	40	40	member	member	NOUN
gujaf-43	40	41	is	be	AUX
gujaf-43	40	42	expected	expect	VERB
gujaf-43	40	43	to	to	PART
gujaf-43	40	44	be	be	AUX
gujaf-43	40	45	honest	honest	ADJ
gujaf-43	40	46	,	,	PUNCT
gujaf-43	40	47	sincere	sincere	ADJ
gujaf-43	40	48	and	and	CCONJ
gujaf-43	40	49	straightforward	straightforward	ADJ
gujaf-43	40	50	in	in	ADP
gujaf-43	40	51	discharging	discharge	VERB
gujaf-43	40	52	his	his	PRON
gujaf-43	40	53	or	or	CCONJ
gujaf-43	40	54	her	her	PRON
gujaf-43	40	55	professional	professional	ADJ
gujaf-43	40	56	duties	duty	NOUN
gujaf-43	40	57	and	and	CCONJ
gujaf-43	40	58	earn	earn	VERB
gujaf-43	40	59	respect	respect	NOUN
gujaf-43	40	60	from	from	ADP
gujaf-43	40	61	a	a	DET
gujaf-43	40	62	client	client	NOUN
gujaf-43	40	63	.	.	PUNCT
gujaf-43	41	1	objectivity	objectivity	NOUN
gujaf-43	41	2	:	:	PUNCT
gujaf-43	41	3	where	where	SCONJ
gujaf-43	41	4	a	a	DET
gujaf-43	41	5	member	member	NOUN
gujaf-43	41	6	is	be	AUX
gujaf-43	41	7	expected	expect	VERB
gujaf-43	41	8	to	to	PART
gujaf-43	41	9	be	be	AUX
gujaf-43	41	10	free	free	ADJ
gujaf-43	41	11	from	from	ADP
gujaf-43	41	12	bias	bias	NOUN
gujaf-43	41	13	,	,	PUNCT
gujaf-43	41	14	conflict	conflict	NOUN
gujaf-43	41	15	of	of	ADP
gujaf-43	41	16	interest	interest	NOUN
gujaf-43	41	17	,	,	PUNCT
gujaf-43	41	18	and	and	CCONJ
gujaf-43	41	19	influence	influence	NOUN
gujaf-43	41	20	of	of	ADP
gujaf-43	41	21	others	other	NOUN
gujaf-43	41	22	that	that	PRON
gujaf-43	41	23	may	may	AUX
gujaf-43	41	24	affect	affect	VERB
gujaf-43	41	25	his	his	PRON
gujaf-43	41	26	professional	professional	ADJ
gujaf-43	41	27	judgement	judgement	NOUN
gujaf-43	41	28	.	.	PUNCT
gujaf-43	42	1	professional	professional	ADJ
gujaf-43	42	2	competence	competence	NOUN
gujaf-43	42	3	and	and	CCONJ
gujaf-43	42	4	due	due	ADJ
gujaf-43	42	5	care	care	NOUN
gujaf-43	42	6	:	:	PUNCT
gujaf-43	42	7	a	a	DET
gujaf-43	42	8	member	member	NOUN
gujaf-43	42	9	is	be	AUX
gujaf-43	42	10	expected	expect	VERB
gujaf-43	42	11	to	to	PART
gujaf-43	42	12	maintain	maintain	VERB
gujaf-43	42	13	his	his	PRON
gujaf-43	42	14	professional	professional	ADJ
gujaf-43	42	15	knowledge	knowledge	NOUN
gujaf-43	42	16	and	and	CCONJ
gujaf-43	42	17	skills	skill	NOUN
gujaf-43	42	18	to	to	PART
gujaf-43	42	19	provide	provide	VERB
gujaf-43	42	20	services	service	NOUN
gujaf-43	42	21	that	that	PRON
gujaf-43	42	22	meet	meet	VERB
gujaf-43	42	23	the	the	DET
gujaf-43	42	24	expectations	expectation	NOUN
gujaf-43	42	25	of	of	ADP
gujaf-43	42	26	his	his	PRON
gujaf-43	42	27	client	client	NOUN
gujaf-43	42	28	.	.	PUNCT
gujaf-43	43	1	his	his	PRON
gujaf-43	43	2	dedication	dedication	NOUN
gujaf-43	43	3	and	and	CCONJ
gujaf-43	43	4	service	service	NOUN
gujaf-43	43	5	delivery	delivery	NOUN
gujaf-43	43	6	shall	shall	AUX
gujaf-43	43	7	be	be	AUX
gujaf-43	43	8	in	in	ADP
gujaf-43	43	9	accordance	accordance	NOUN
gujaf-43	43	10	with	with	ADP
gujaf-43	43	11	gusau	gusau	ADJ
gujaf-43	43	12	journal	journal	NOUN
gujaf-43	43	13	of	of	ADP
gujaf-43	43	14	accounting	accounting	NOUN
gujaf-43	43	15	and	and	CCONJ
gujaf-43	43	16	finance	finance	NOUN
gujaf-43	43	17	,	,	PUNCT
gujaf-43	43	18	vol	vol	NOUN
gujaf-43	43	19	.	.	PUNCT
gujaf-43	44	1	i	i	PRON
gujaf-43	44	2	,	,	PUNCT
gujaf-43	44	3	issue	issue	NOUN
gujaf-43	44	4	2	2	NUM
gujaf-43	44	5	,	,	PUNCT
gujaf-43	44	6	october	october	PROPN
gujaf-43	44	7	,	,	PUNCT
gujaf-43	44	8	2020	2020	NUM
gujaf-43	44	9	4	4	NUM
gujaf-43	44	10	professional	professional	ADJ
gujaf-43	44	11	standards	standard	NOUN
gujaf-43	44	12	.	.	PUNCT
gujaf-43	45	1	confidentiality	confidentiality	NOUN
gujaf-43	45	2	:	:	PUNCT
gujaf-43	45	3	a	a	DET
gujaf-43	45	4	member	member	NOUN
gujaf-43	45	5	should	should	AUX
gujaf-43	45	6	respect	respect	VERB
gujaf-43	45	7	the	the	DET
gujaf-43	45	8	confidentiality	confidentiality	NOUN
gujaf-43	45	9	of	of	ADP
gujaf-43	45	10	information	information	NOUN
gujaf-43	45	11	gathered	gather	VERB
gujaf-43	45	12	in	in	ADP
gujaf-43	45	13	the	the	DET
gujaf-43	45	14	course	course	NOUN
gujaf-43	45	15	of	of	ADP
gujaf-43	45	16	discharging	discharge	VERB
gujaf-43	45	17	his	his	PRON
gujaf-43	45	18	professional	professional	ADJ
gujaf-43	45	19	duties	duty	NOUN
gujaf-43	45	20	and	and	CCONJ
gujaf-43	45	21	relationship	relationship	NOUN
gujaf-43	45	22	with	with	ADP
gujaf-43	45	23	his	his	PRON
gujaf-43	45	24	client	client	NOUN
gujaf-43	45	25	.	.	PUNCT
gujaf-43	46	1	a	a	DET
gujaf-43	46	2	member	member	NOUN
gujaf-43	46	3	shall	shall	AUX
gujaf-43	46	4	not	not	PART
gujaf-43	46	5	disclose	disclose	VERB
gujaf-43	46	6	such	such	ADJ
gujaf-43	46	7	information	information	NOUN
gujaf-43	46	8	to	to	ADP
gujaf-43	46	9	the	the	DET
gujaf-43	46	10	third	third	ADJ
gujaf-43	46	11	party	party	NOUN
gujaf-43	46	12	without	without	ADP
gujaf-43	46	13	the	the	DET
gujaf-43	46	14	consent	consent	NOUN
gujaf-43	46	15	of	of	ADP
gujaf-43	46	16	the	the	DET
gujaf-43	46	17	client	client	NOUN
gujaf-43	46	18	,	,	PUNCT
gujaf-43	46	19	legal	legal	ADJ
gujaf-43	46	20	backing	backing	NOUN
gujaf-43	46	21	,	,	PUNCT
gujaf-43	46	22	or	or	CCONJ
gujaf-43	46	23	professional	professional	ADJ
gujaf-43	46	24	right	right	NOUN
gujaf-43	46	25	or	or	CCONJ
gujaf-43	46	26	duty	duty	NOUN
gujaf-43	46	27	.	.	PUNCT
gujaf-43	47	1	it	it	PRON
gujaf-43	47	2	shall	shall	AUX
gujaf-43	47	3	not	not	PART
gujaf-43	47	4	be	be	AUX
gujaf-43	47	5	used	use	VERB
gujaf-43	47	6	for	for	ADP
gujaf-43	47	7	personal	personal	ADJ
gujaf-43	47	8	advantage	advantage	NOUN
gujaf-43	47	9	of	of	ADP
gujaf-43	47	10	a	a	DET
gujaf-43	47	11	member	member	NOUN
gujaf-43	47	12	or	or	CCONJ
gujaf-43	47	13	third	third	ADJ
gujaf-43	47	14	party	party	NOUN
gujaf-43	47	15	.	.	PUNCT
gujaf-43	48	1	professional	professional	ADJ
gujaf-43	48	2	behaviour	behaviour	NOUN
gujaf-43	48	3	:	:	PUNCT
gujaf-43	48	4	a	a	DET
gujaf-43	48	5	member	member	NOUN
gujaf-43	48	6	is	be	AUX
gujaf-43	48	7	expected	expect	VERB
gujaf-43	48	8	to	to	PART
gujaf-43	48	9	comply	comply	VERB
gujaf-43	48	10	with	with	ADP
gujaf-43	48	11	relevant	relevant	ADJ
gujaf-43	48	12	laws	law	NOUN
gujaf-43	48	13	and	and	CCONJ
gujaf-43	48	14	regulations	regulation	NOUN
gujaf-43	48	15	and	and	CCONJ
gujaf-43	48	16	should	should	AUX
gujaf-43	48	17	not	not	PART
gujaf-43	48	18	be	be	AUX
gujaf-43	48	19	involve	involve	NOUN
gujaf-43	48	20	in	in	ADP
gujaf-43	48	21	any	any	DET
gujaf-43	48	22	action	action	NOUN
gujaf-43	48	23	that	that	PRON
gujaf-43	48	24	may	may	AUX
gujaf-43	48	25	discredit	discredit	VERB
gujaf-43	48	26	the	the	DET
gujaf-43	48	27	profession	profession	NOUN
gujaf-43	48	28	,	,	PUNCT
gujaf-43	48	29	a	a	DET
gujaf-43	48	30	member	member	NOUN
gujaf-43	48	31	should	should	AUX
gujaf-43	48	32	exhibit	exhibit	VERB
gujaf-43	48	33	good	good	ADJ
gujaf-43	48	34	behaviour	behaviour	NOUN
gujaf-43	48	35	to	to	ADP
gujaf-43	48	36	all	all	ADV
gujaf-43	48	37	with	with	ADP
gujaf-43	48	38	whom	whom	PRON
gujaf-43	48	39	he	he	PRON
gujaf-43	48	40	comes	come	VERB
gujaf-43	48	41	into	into	ADP
gujaf-43	48	42	contact	contact	NOUN
gujaf-43	48	43	with	with	ADP
gujaf-43	48	44	in	in	ADP
gujaf-43	48	45	a	a	DET
gujaf-43	48	46	professional	professional	ADJ
gujaf-43	48	47	capacity	capacity	NOUN
gujaf-43	48	48	.	.	PUNCT
gujaf-43	49	1	the	the	DET
gujaf-43	49	2	code	code	NOUN
gujaf-43	49	3	of	of	ADP
gujaf-43	49	4	ethics	ethic	NOUN
gujaf-43	49	5	provided	provide	VERB
gujaf-43	49	6	by	by	ADP
gujaf-43	49	7	anan	anan	PROPN
gujaf-43	49	8	states	state	VERB
gujaf-43	49	9	the	the	DET
gujaf-43	49	10	principles	principle	NOUN
gujaf-43	49	11	of	of	ADP
gujaf-43	49	12	professional	professional	ADJ
gujaf-43	49	13	ethics	ethic	NOUN
gujaf-43	49	14	which	which	PRON
gujaf-43	49	15	include	include	VERB
gujaf-43	49	16	:	:	PUNCT
gujaf-43	49	17	integrity	integrity	NOUN
gujaf-43	49	18	of	of	ADP
gujaf-43	49	19	a	a	DET
gujaf-43	49	20	member	member	NOUN
gujaf-43	49	21	:	:	PUNCT
gujaf-43	49	22	this	this	PRON
gujaf-43	49	23	explains	explain	VERB
gujaf-43	49	24	integrity	integrity	NOUN
gujaf-43	49	25	of	of	ADP
gujaf-43	49	26	an	an	DET
gujaf-43	49	27	auditor	auditor	NOUN
gujaf-43	49	28	as	as	ADP
gujaf-43	49	29	being	be	AUX
gujaf-43	49	30	straight	straight	ADV
gujaf-43	49	31	forward	forward	ADV
gujaf-43	49	32	and	and	CCONJ
gujaf-43	49	33	honest	honest	ADJ
gujaf-43	49	34	,	,	PUNCT
gujaf-43	49	35	fair	fair	ADJ
gujaf-43	49	36	and	and	CCONJ
gujaf-43	49	37	transparent	transparent	ADJ
gujaf-43	49	38	in	in	ADP
gujaf-43	49	39	all	all	DET
gujaf-43	49	40	professional	professional	ADJ
gujaf-43	49	41	and	and	CCONJ
gujaf-43	49	42	business	business	NOUN
gujaf-43	49	43	relationship	relationship	NOUN
gujaf-43	49	44	with	with	ADP
gujaf-43	49	45	client	client	NOUN
gujaf-43	49	46	.	.	PUNCT
gujaf-43	50	1	an	an	DET
gujaf-43	50	2	auditor	auditor	NOUN
gujaf-43	50	3	must	must	AUX
gujaf-43	50	4	not	not	PART
gujaf-43	50	5	associate	associate	VERB
gujaf-43	50	6	himself	himself	PRON
gujaf-43	50	7	with	with	ADP
gujaf-43	50	8	reports	report	NOUN
gujaf-43	50	9	,	,	PUNCT
gujaf-43	50	10	and	and	CCONJ
gujaf-43	50	11	information	information	NOUN
gujaf-43	50	12	that	that	PRON
gujaf-43	50	13	he	he	PRON
gujaf-43	50	14	believes	believe	VERB
gujaf-43	50	15	contain	contain	VERB
gujaf-43	50	16	material	material	ADJ
gujaf-43	50	17	misstatements	misstatement	NOUN
gujaf-43	50	18	or	or	CCONJ
gujaf-43	50	19	information	information	NOUN
gujaf-43	50	20	that	that	PRON
gujaf-43	50	21	would	would	AUX
gujaf-43	50	22	be	be	AUX
gujaf-43	50	23	misleading	misleading	ADJ
gujaf-43	50	24	.	.	PUNCT
gujaf-43	51	1	objectivity	objectivity	NOUN
gujaf-43	51	2	of	of	ADP
gujaf-43	51	3	a	a	DET
gujaf-43	51	4	member	member	NOUN
gujaf-43	51	5	:	:	PUNCT
gujaf-43	51	6	this	this	PRON
gujaf-43	51	7	explains	explain	VERB
gujaf-43	51	8	the	the	DET
gujaf-43	51	9	actions	action	NOUN
gujaf-43	51	10	of	of	ADP
gujaf-43	51	11	auditors	auditor	NOUN
gujaf-43	51	12	,	,	PUNCT
gujaf-43	51	13	that	that	ADV
gujaf-43	51	14	is	is	ADV
gujaf-43	51	15	,	,	PUNCT
gujaf-43	51	16	fairness	fairness	NOUN
gujaf-43	51	17	without	without	ADP
gujaf-43	51	18	bias	bias	NOUN
gujaf-43	51	19	,	,	PUNCT
gujaf-43	51	20	conflict	conflict	NOUN
gujaf-43	51	21	of	of	ADP
gujaf-43	51	22	interest	interest	NOUN
gujaf-43	51	23	and	and	CCONJ
gujaf-43	51	24	influence	influence	NOUN
gujaf-43	51	25	of	of	ADP
gujaf-43	51	26	others	other	NOUN
gujaf-43	51	27	.	.	PUNCT
gujaf-43	52	1	auditors	auditor	NOUN
gujaf-43	52	2	should	should	AUX
gujaf-43	52	3	not	not	PART
gujaf-43	52	4	receive	receive	VERB
gujaf-43	52	5	or	or	CCONJ
gujaf-43	52	6	collect	collect	VERB
gujaf-43	52	7	gifts	gift	NOUN
gujaf-43	52	8	from	from	ADP
gujaf-43	52	9	clients	client	NOUN
gujaf-43	52	10	that	that	PRON
gujaf-43	52	11	may	may	AUX
gujaf-43	52	12	influence	influence	VERB
gujaf-43	52	13	his	his	PRON
gujaf-43	52	14	professional	professional	ADJ
gujaf-43	52	15	judgement	judgement	NOUN
gujaf-43	52	16	in	in	ADP
gujaf-43	52	17	conducting	conduct	VERB
gujaf-43	52	18	audit	audit	NOUN
gujaf-43	52	19	services	service	NOUN
gujaf-43	52	20	.	.	PUNCT
gujaf-43	53	1	a	a	DET
gujaf-43	53	2	professional	professional	ADJ
gujaf-43	53	3	auditor	auditor	NOUN
gujaf-43	53	4	must	must	AUX
gujaf-43	53	5	not	not	PART
gujaf-43	53	6	perform	perform	VERB
gujaf-43	53	7	professional	professional	ADJ
gujaf-43	53	8	services	service	NOUN
gujaf-43	53	9	if	if	SCONJ
gujaf-43	53	10	such	such	ADJ
gujaf-43	53	11	services	service	NOUN
gujaf-43	53	12	may	may	AUX
gujaf-43	53	13	affect	affect	VERB
gujaf-43	53	14	his	his	PRON
gujaf-43	53	15	/	/	SYM
gujaf-43	53	16	her	her	PRON
gujaf-43	53	17	objectivity	objectivity	NOUN
gujaf-43	53	18	.	.	PUNCT
gujaf-43	54	1	professional	professional	ADJ
gujaf-43	54	2	competence	competence	NOUN
gujaf-43	54	3	and	and	CCONJ
gujaf-43	54	4	due	due	ADJ
gujaf-43	54	5	care	care	NOUN
gujaf-43	54	6	:	:	PUNCT
gujaf-43	54	7	this	this	DET
gujaf-43	54	8	principle	principle	NOUN
gujaf-43	54	9	requires	require	VERB
gujaf-43	54	10	an	an	DET
gujaf-43	54	11	auditor	auditor	NOUN
gujaf-43	54	12	to	to	PART
gujaf-43	54	13	maintain	maintain	VERB
gujaf-43	54	14	professional	professional	ADJ
gujaf-43	54	15	knowledge	knowledge	NOUN
gujaf-43	54	16	and	and	CCONJ
gujaf-43	54	17	skill	skill	NOUN
gujaf-43	54	18	to	to	PART
gujaf-43	54	19	deliver	deliver	VERB
gujaf-43	54	20	efficient	efficient	ADJ
gujaf-43	54	21	and	and	CCONJ
gujaf-43	54	22	competent	competent	ADJ
gujaf-43	54	23	professional	professional	ADJ
gujaf-43	54	24	services	service	NOUN
gujaf-43	54	25	;	;	PUNCT
gujaf-43	54	26	to	to	PART
gujaf-43	54	27	observe	observe	VERB
gujaf-43	54	28	and	and	CCONJ
gujaf-43	54	29	comply	comply	VERB
gujaf-43	54	30	with	with	ADP
gujaf-43	54	31	technical	technical	ADJ
gujaf-43	54	32	and	and	CCONJ
gujaf-43	54	33	professional	professional	ADJ
gujaf-43	54	34	standards	standard	NOUN
gujaf-43	54	35	when	when	SCONJ
gujaf-43	54	36	conducting	conduct	VERB
gujaf-43	54	37	professional	professional	ADJ
gujaf-43	54	38	services	service	NOUN
gujaf-43	54	39	.	.	PUNCT
gujaf-43	55	1	confidentiality	confidentiality	NOUN
gujaf-43	55	2	:	:	PUNCT
gujaf-43	55	3	this	this	DET
gujaf-43	55	4	principle	principle	NOUN
gujaf-43	55	5	requires	require	VERB
gujaf-43	55	6	an	an	DET
gujaf-43	55	7	auditor	auditor	NOUN
gujaf-43	55	8	to	to	PART
gujaf-43	55	9	respect	respect	VERB
gujaf-43	55	10	confidentiality	confidentiality	NOUN
gujaf-43	55	11	of	of	ADP
gujaf-43	55	12	information	information	NOUN
gujaf-43	55	13	and	and	CCONJ
gujaf-43	55	14	should	should	AUX
gujaf-43	55	15	not	not	PART
gujaf-43	55	16	disclose	disclose	VERB
gujaf-43	55	17	information	information	NOUN
gujaf-43	55	18	to	to	ADP
gujaf-43	55	19	third	third	ADJ
gujaf-43	55	20	party	party	NOUN
gujaf-43	55	21	unless	unless	SCONJ
gujaf-43	55	22	there	there	PRON
gujaf-43	55	23	is	be	VERB
gujaf-43	55	24	a	a	DET
gujaf-43	55	25	legal	legal	ADJ
gujaf-43	55	26	right	right	NOUN
gujaf-43	55	27	to	to	PART
gujaf-43	55	28	disclose	disclose	VERB
gujaf-43	55	29	.	.	PUNCT
gujaf-43	56	1	disclosing	disclose	VERB
gujaf-43	56	2	any	any	DET
gujaf-43	56	3	confidential	confidential	ADJ
gujaf-43	56	4	information	information	NOUN
gujaf-43	56	5	to	to	ADP
gujaf-43	56	6	a	a	DET
gujaf-43	56	7	third	third	ADJ
gujaf-43	56	8	party	party	NOUN
gujaf-43	56	9	without	without	ADP
gujaf-43	56	10	permission	permission	NOUN
gujaf-43	56	11	from	from	ADP
gujaf-43	56	12	client	client	NOUN
gujaf-43	56	13	or	or	CCONJ
gujaf-43	56	14	legal	legal	ADJ
gujaf-43	56	15	backing	backing	NOUN
gujaf-43	56	16	is	be	AUX
gujaf-43	56	17	a	a	DET
gujaf-43	56	18	professional	professional	ADJ
gujaf-43	56	19	misconduct	misconduct	NOUN
gujaf-43	56	20	which	which	PRON
gujaf-43	56	21	results	result	VERB
gujaf-43	56	22	to	to	ADP
gujaf-43	56	23	punishment	punishment	NOUN
gujaf-43	56	24	.	.	PUNCT
gujaf-43	57	1	professional	professional	ADJ
gujaf-43	57	2	behaviour	behaviour	NOUN
gujaf-43	57	3	:	:	PUNCT
gujaf-43	57	4	this	this	DET
gujaf-43	57	5	principle	principle	NOUN
gujaf-43	57	6	deals	deal	VERB
gujaf-43	57	7	with	with	ADP
gujaf-43	57	8	professional	professional	ADJ
gujaf-43	57	9	behaviour	behaviour	NOUN
gujaf-43	57	10	of	of	ADP
gujaf-43	57	11	an	an	DET
gujaf-43	57	12	auditor	auditor	NOUN
gujaf-43	57	13	,	,	PUNCT
gujaf-43	57	14	where	where	SCONJ
gujaf-43	57	15	an	an	DET
gujaf-43	57	16	auditor	auditor	NOUN
gujaf-43	57	17	is	be	AUX
gujaf-43	57	18	expected	expect	VERB
gujaf-43	57	19	to	to	PART
gujaf-43	57	20	behave	behave	VERB
gujaf-43	57	21	and	and	CCONJ
gujaf-43	57	22	act	act	VERB
gujaf-43	57	23	normally	normally	ADV
gujaf-43	57	24	in	in	ADP
gujaf-43	57	25	discharging	discharge	VERB
gujaf-43	57	26	his	his	PRON
gujaf-43	57	27	professional	professional	ADJ
gujaf-43	57	28	duties	duty	NOUN
gujaf-43	57	29	.	.	PUNCT
gujaf-43	58	1	a	a	DET
gujaf-43	58	2	member	member	NOUN
gujaf-43	58	3	should	should	AUX
gujaf-43	58	4	avoid	avoid	VERB
gujaf-43	58	5	any	any	DET
gujaf-43	58	6	actions	action	NOUN
gujaf-43	58	7	that	that	PRON
gujaf-43	58	8	may	may	AUX
gujaf-43	58	9	discredit	discredit	VERB
gujaf-43	58	10	the	the	DET
gujaf-43	58	11	profession	profession	NOUN
gujaf-43	58	12	.	.	PUNCT
gujaf-43	59	1	2.2	2.2	NUM
gujaf-43	59	2	audit	audit	NOUN
gujaf-43	59	3	quality	quality	NOUN
gujaf-43	59	4	the	the	DET
gujaf-43	59	5	concept	concept	NOUN
gujaf-43	59	6	of	of	ADP
gujaf-43	59	7	audit	audit	NOUN
gujaf-43	59	8	quality	quality	NOUN
gujaf-43	59	9	does	do	AUX
gujaf-43	59	10	not	not	PART
gujaf-43	59	11	have	have	VERB
gujaf-43	59	12	a	a	DET
gujaf-43	59	13	unique	unique	ADJ
gujaf-43	59	14	definition	definition	NOUN
gujaf-43	59	15	that	that	PRON
gujaf-43	59	16	has	have	AUX
gujaf-43	59	17	gained	gain	VERB
gujaf-43	59	18	universal	universal	ADJ
gujaf-43	59	19	recognition	recognition	NOUN
gujaf-43	59	20	and	and	CCONJ
gujaf-43	59	21	acceptance	acceptance	NOUN
gujaf-43	59	22	.	.	PUNCT
gujaf-43	60	1	it	it	PRON
gujaf-43	60	2	is	be	AUX
gujaf-43	60	3	a	a	DET
gujaf-43	60	4	multi	multi	ADJ
gujaf-43	60	5	-	-	ADJ
gujaf-43	60	6	faceted	faceted	ADJ
gujaf-43	60	7	concept	concept	NOUN
gujaf-43	60	8	.	.	PUNCT
gujaf-43	61	1	de	de	X
gujaf-43	61	2	angelo	angelo	PROPN
gujaf-43	61	3	(	(	PUNCT
gujaf-43	61	4	1981	1981	NUM
gujaf-43	61	5	)	)	PUNCT
gujaf-43	61	6	defines	define	VERB
gujaf-43	61	7	audit	audit	NOUN
gujaf-43	61	8	quality	quality	NOUN
gujaf-43	61	9	as	as	SCONJ
gujaf-43	61	10	market	market	NOUN
gujaf-43	61	11	assessed	assess	VERB
gujaf-43	61	12	joint	joint	ADJ
gujaf-43	61	13	probability	probability	NOUN
gujaf-43	61	14	that	that	SCONJ
gujaf-43	61	15	a	a	DET
gujaf-43	61	16	given	give	VERB
gujaf-43	61	17	auditor	auditor	NOUN
gujaf-43	61	18	will	will	AUX
gujaf-43	61	19	both	both	PRON
gujaf-43	61	20	discover	discover	VERB
gujaf-43	61	21	a	a	DET
gujaf-43	61	22	breach	breach	NOUN
gujaf-43	61	23	in	in	ADP
gujaf-43	61	24	the	the	DET
gujaf-43	61	25	client	client	NOUN
gujaf-43	61	26	’s	’s	PART
gujaf-43	61	27	accounting	accounting	NOUN
gujaf-43	61	28	system	system	NOUN
gujaf-43	61	29	and	and	CCONJ
gujaf-43	61	30	also	also	ADV
gujaf-43	61	31	gusau	gusau	ADJ
gujaf-43	61	32	journal	journal	NOUN
gujaf-43	61	33	of	of	ADP
gujaf-43	61	34	accounting	accounting	NOUN
gujaf-43	61	35	and	and	CCONJ
gujaf-43	61	36	finance	finance	NOUN
gujaf-43	61	37	,	,	PUNCT
gujaf-43	61	38	vol	vol	NOUN
gujaf-43	61	39	.	.	PUNCT
gujaf-43	62	1	i	i	PRON
gujaf-43	62	2	,	,	PUNCT
gujaf-43	62	3	issue	issue	NOUN
gujaf-43	62	4	2	2	NUM
gujaf-43	62	5	,	,	PUNCT
gujaf-43	62	6	october	october	PROPN
gujaf-43	62	7	,	,	PUNCT
gujaf-43	62	8	2020	2020	NUM
gujaf-43	62	9	5	5	NUM
gujaf-43	62	10	report	report	VERB
gujaf-43	62	11	the	the	DET
gujaf-43	62	12	breach	breach	NOUN
gujaf-43	62	13	.	.	PUNCT
gujaf-43	63	1	this	this	DET
gujaf-43	63	2	definition	definition	NOUN
gujaf-43	63	3	attempts	attempt	VERB
gujaf-43	63	4	to	to	PART
gujaf-43	63	5	highlight	highlight	VERB
gujaf-43	63	6	the	the	DET
gujaf-43	63	7	sincerity	sincerity	NOUN
gujaf-43	63	8	of	of	ADP
gujaf-43	63	9	the	the	DET
gujaf-43	63	10	audit	audit	NOUN
gujaf-43	63	11	firm	firm	NOUN
gujaf-43	63	12	,	,	PUNCT
gujaf-43	63	13	competence	competence	NOUN
gujaf-43	63	14	and	and	CCONJ
gujaf-43	63	15	ability	ability	NOUN
gujaf-43	63	16	to	to	PART
gujaf-43	63	17	detect	detect	VERB
gujaf-43	63	18	material	material	NOUN
gujaf-43	63	19	misstatements	misstatement	NOUN
gujaf-43	63	20	and	and	CCONJ
gujaf-43	63	21	also	also	ADV
gujaf-43	63	22	independence	independence	NOUN
gujaf-43	63	23	of	of	ADP
gujaf-43	63	24	an	an	DET
gujaf-43	63	25	auditor	auditor	NOUN
gujaf-43	63	26	to	to	PART
gujaf-43	63	27	objectively	objectively	ADV
gujaf-43	63	28	report	report	VERB
gujaf-43	63	29	material	material	NOUN
gujaf-43	63	30	errors	error	NOUN
gujaf-43	63	31	or	or	CCONJ
gujaf-43	63	32	misstatements	misstatement	NOUN
gujaf-43	63	33	in	in	ADP
gujaf-43	63	34	the	the	DET
gujaf-43	63	35	client	client	NOUN
gujaf-43	63	36	’s	’s	PART
gujaf-43	63	37	financial	financial	ADJ
gujaf-43	63	38	statements	statement	NOUN
gujaf-43	63	39	.	.	PUNCT
gujaf-43	64	1	salehi	salehi	PROPN
gujaf-43	64	2	&	&	CCONJ
gujaf-43	64	3	kangarlovei	kangarlovei	PROPN
gujaf-43	64	4	(	(	PUNCT
gujaf-43	64	5	2010	2010	NUM
gujaf-43	64	6	)	)	PUNCT
gujaf-43	64	7	divides	divide	VERB
gujaf-43	64	8	audit	audit	NOUN
gujaf-43	64	9	quality	quality	NOUN
gujaf-43	64	10	into	into	ADP
gujaf-43	64	11	two	two	NUM
gujaf-43	64	12	main	main	ADJ
gujaf-43	64	13	categories	category	NOUN
gujaf-43	64	14	,	,	PUNCT
gujaf-43	64	15	that	that	ADV
gujaf-43	64	16	is	is	ADV
gujaf-43	64	17	,	,	PUNCT
gujaf-43	64	18	financial	financial	ADJ
gujaf-43	64	19	statement	statement	NOUN
gujaf-43	64	20	users	user	NOUN
gujaf-43	64	21	’	’	PART
gujaf-43	64	22	perception	perception	NOUN
gujaf-43	64	23	and	and	CCONJ
gujaf-43	64	24	auditors	auditor	NOUN
gujaf-43	64	25	’	’	PART
gujaf-43	64	26	ability	ability	NOUN
gujaf-43	64	27	and	and	CCONJ
gujaf-43	64	28	experience	experience	NOUN
gujaf-43	64	29	.	.	PUNCT
gujaf-43	65	1	the	the	DET
gujaf-43	65	2	financial	financial	ADJ
gujaf-43	65	3	statement	statement	NOUN
gujaf-43	65	4	users	user	NOUN
gujaf-43	65	5	’	'	PUNCT
gujaf-43	65	6	perception	perception	NOUN
gujaf-43	65	7	reflects	reflect	VERB
gujaf-43	65	8	the	the	DET
gujaf-43	65	9	ways	way	NOUN
gujaf-43	65	10	in	in	ADP
gujaf-43	65	11	which	which	PRON
gujaf-43	65	12	users	user	NOUN
gujaf-43	65	13	perceive	perceive	ADJ
gujaf-43	65	14	reliability	reliability	NOUN
gujaf-43	65	15	of	of	ADP
gujaf-43	65	16	audit	audit	NOUN
gujaf-43	65	17	report	report	NOUN
gujaf-43	65	18	,	,	PUNCT
gujaf-43	65	19	while	while	SCONJ
gujaf-43	65	20	auditor	auditor	NOUN
gujaf-43	65	21	’s	’s	PART
gujaf-43	65	22	ability	ability	NOUN
gujaf-43	65	23	and	and	CCONJ
gujaf-43	65	24	expertise	expertise	NOUN
gujaf-43	65	25	describe	describe	VERB
gujaf-43	65	26	the	the	DET
gujaf-43	65	27	ability	ability	NOUN
gujaf-43	65	28	of	of	ADP
gujaf-43	65	29	an	an	DET
gujaf-43	65	30	auditor	auditor	NOUN
gujaf-43	65	31	to	to	PART
gujaf-43	65	32	identify	identify	VERB
gujaf-43	65	33	and	and	CCONJ
gujaf-43	65	34	report	report	VERB
gujaf-43	65	35	material	material	NOUN
gujaf-43	65	36	misstatements	misstatement	NOUN
gujaf-43	65	37	.	.	PUNCT
gujaf-43	66	1	this	this	DET
gujaf-43	66	2	idea	idea	NOUN
gujaf-43	66	3	informs	inform	VERB
gujaf-43	66	4	that	that	SCONJ
gujaf-43	66	5	the	the	DET
gujaf-43	66	6	users	user	NOUN
gujaf-43	66	7	can	can	AUX
gujaf-43	66	8	only	only	ADV
gujaf-43	66	9	rely	rely	VERB
gujaf-43	66	10	on	on	ADP
gujaf-43	66	11	reputation	reputation	NOUN
gujaf-43	66	12	and	and	CCONJ
gujaf-43	66	13	experience	experience	NOUN
gujaf-43	66	14	auditor	auditor	NOUN
gujaf-43	66	15	’s	’s	PART
gujaf-43	66	16	opinion	opinion	NOUN
gujaf-43	66	17	on	on	ADP
gujaf-43	66	18	the	the	DET
gujaf-43	66	19	audited	audit	VERB
gujaf-43	66	20	financial	financial	ADJ
gujaf-43	66	21	statements	statement	NOUN
gujaf-43	66	22	since	since	SCONJ
gujaf-43	66	23	they	they	PRON
gujaf-43	66	24	have	have	VERB
gujaf-43	66	25	no	no	DET
gujaf-43	66	26	clear	clear	ADJ
gujaf-43	66	27	access	access	NOUN
gujaf-43	66	28	to	to	ADP
gujaf-43	66	29	audit	audit	NOUN
gujaf-43	66	30	evidence	evidence	NOUN
gujaf-43	66	31	especially	especially	ADV
gujaf-43	66	32	during	during	ADP
gujaf-43	66	33	the	the	DET
gujaf-43	66	34	audit	audit	NOUN
gujaf-43	66	35	process	process	NOUN
gujaf-43	66	36	.	.	PUNCT
gujaf-43	67	1	soltani	soltani	PROPN
gujaf-43	67	2	(	(	PUNCT
gujaf-43	67	3	2014	2014	NUM
gujaf-43	67	4	)	)	PUNCT
gujaf-43	67	5	viewsaudit	viewsaudit	NOUN
gujaf-43	67	6	quality	quality	NOUN
gujaf-43	67	7	as	as	ADP
gujaf-43	67	8	auditor	auditor	NOUN
gujaf-43	67	9	’s	’s	PART
gujaf-43	67	10	ability	ability	NOUN
gujaf-43	67	11	to	to	PART
gujaf-43	67	12	adopt	adopt	VERB
gujaf-43	67	13	some	some	DET
gujaf-43	67	14	techniques	technique	NOUN
gujaf-43	67	15	,	,	PUNCT
gujaf-43	67	16	to	to	PART
gujaf-43	67	17	identify	identify	VERB
gujaf-43	67	18	errors	error	NOUN
gujaf-43	67	19	in	in	ADP
gujaf-43	67	20	client	client	NOUN
gujaf-43	67	21	’s	’s	PART
gujaf-43	67	22	accounting	accounting	NOUN
gujaf-43	67	23	system	system	NOUN
gujaf-43	67	24	and	and	CCONJ
gujaf-43	67	25	inform	inform	VERB
gujaf-43	67	26	the	the	DET
gujaf-43	67	27	appropriate	appropriate	ADJ
gujaf-43	67	28	party	party	NOUN
gujaf-43	67	29	about	about	ADP
gujaf-43	67	30	the	the	DET
gujaf-43	67	31	irregularities	irregularity	NOUN
gujaf-43	67	32	.	.	PUNCT
gujaf-43	68	1	lack	lack	NOUN
gujaf-43	68	2	of	of	ADP
gujaf-43	68	3	audit	audit	NOUN
gujaf-43	68	4	quality	quality	NOUN
gujaf-43	68	5	or	or	CCONJ
gujaf-43	68	6	poor	poor	ADJ
gujaf-43	68	7	audit	audit	NOUN
gujaf-43	68	8	quality	quality	NOUN
gujaf-43	68	9	may	may	AUX
gujaf-43	68	10	likely	likely	ADV
gujaf-43	68	11	cause	cause	VERB
gujaf-43	68	12	corporate	corporate	ADJ
gujaf-43	68	13	scandal	scandal	NOUN
gujaf-43	68	14	.	.	PUNCT
gujaf-43	69	1	2.3	2.3	NUM
gujaf-43	69	2	auditor	auditor	NOUN
gujaf-43	69	3	professional	professional	ADJ
gujaf-43	69	4	skepticism	skepticism	NOUN
gujaf-43	69	5	the	the	DET
gujaf-43	69	6	term	term	NOUN
gujaf-43	69	7	skeptical	skeptical	ADJ
gujaf-43	69	8	auditors	auditor	NOUN
gujaf-43	69	9	’	’	PART
gujaf-43	69	10	attitude	attitude	NOUN
gujaf-43	69	11	on	on	ADP
gujaf-43	69	12	exercising	exercise	VERB
gujaf-43	69	13	audit	audit	NOUN
gujaf-43	69	14	assignment	assignment	NOUN
gujaf-43	69	15	implies	imply	VERB
gujaf-43	69	16	that	that	SCONJ
gujaf-43	69	17	auditors	auditor	NOUN
gujaf-43	69	18	are	be	AUX
gujaf-43	69	19	expected	expect	VERB
gujaf-43	69	20	to	to	PART
gujaf-43	69	21	critically	critically	ADV
gujaf-43	69	22	question	question	VERB
gujaf-43	69	23	and	and	CCONJ
gujaf-43	69	24	evaluate	evaluate	VERB
gujaf-43	69	25	the	the	DET
gujaf-43	69	26	evidence	evidence	NOUN
gujaf-43	69	27	available	available	ADJ
gujaf-43	69	28	.	.	PUNCT
gujaf-43	70	1	professional	professional	ADJ
gujaf-43	70	2	skepticism	skepticism	NOUN
gujaf-43	70	3	is	be	AUX
gujaf-43	70	4	an	an	DET
gujaf-43	70	5	essential	essential	ADJ
gujaf-43	70	6	concept	concept	NOUN
gujaf-43	70	7	in	in	ADP
gujaf-43	70	8	the	the	DET
gujaf-43	70	9	practice	practice	NOUN
gujaf-43	70	10	of	of	ADP
gujaf-43	70	11	auditing	auditing	NOUN
gujaf-43	70	12	and	and	CCONJ
gujaf-43	70	13	perhaps	perhaps	ADV
gujaf-43	70	14	contributes	contribute	VERB
gujaf-43	70	15	in	in	ADP
gujaf-43	70	16	enhancing	enhance	VERB
gujaf-43	70	17	good	good	ADJ
gujaf-43	70	18	audit	audit	NOUN
gujaf-43	70	19	process	process	NOUN
gujaf-43	70	20	and	and	CCONJ
gujaf-43	70	21	procedures	procedure	NOUN
gujaf-43	70	22	and	and	CCONJ
gujaf-43	70	23	asks	ask	VERB
gujaf-43	70	24	questions	question	NOUN
gujaf-43	70	25	about	about	ADP
gujaf-43	70	26	any	any	DET
gujaf-43	70	27	possible	possible	ADJ
gujaf-43	70	28	clue	clue	NOUN
gujaf-43	70	29	that	that	PRON
gujaf-43	70	30	will	will	AUX
gujaf-43	70	31	aid	aid	VERB
gujaf-43	70	32	in	in	ADP
gujaf-43	70	33	detecting	detect	VERB
gujaf-43	70	34	fraud	fraud	NOUN
gujaf-43	70	35	(	(	PUNCT
gujaf-43	70	36	louwers	louwer	NOUN
gujaf-43	70	37	,	,	PUNCT
gujaf-43	70	38	ramsay	ramsay	PROPN
gujaf-43	70	39	,	,	PUNCT
gujaf-43	70	40	sinason	sinason	PROPN
gujaf-43	70	41	,	,	PUNCT
gujaf-43	70	42	&	&	CCONJ
gujaf-43	70	43	strawser	strawser	NOUN
gujaf-43	70	44	,	,	PUNCT
gujaf-43	70	45	2005	2005	NUM
gujaf-43	70	46	)	)	PUNCT
gujaf-43	70	47	.	.	PUNCT
gujaf-43	71	1	auditor	auditor	PROPN
gujaf-43	71	2	professional	professional	ADJ
gujaf-43	71	3	skepticism	skepticism	NOUN
gujaf-43	71	4	is	be	AUX
gujaf-43	71	5	described	describe	VERB
gujaf-43	71	6	by	by	ADP
gujaf-43	71	7	international	international	ADJ
gujaf-43	71	8	standard	standard	NOUN
gujaf-43	71	9	on	on	ADP
gujaf-43	71	10	auditing	auditing	NOUN
gujaf-43	71	11	(	(	PUNCT
gujaf-43	71	12	isa	isa	PROPN
gujaf-43	71	13	,	,	PUNCT
gujaf-43	71	14	2010	2010	NUM
gujaf-43	71	15	)	)	PUNCT
gujaf-43	71	16	as	as	ADP
gujaf-43	71	17	an	an	DET
gujaf-43	71	18	attitude	attitude	NOUN
gujaf-43	71	19	that	that	PRON
gujaf-43	71	20	represents	represent	VERB
gujaf-43	71	21	questioning	questioning	NOUN
gujaf-43	71	22	of	of	ADP
gujaf-43	71	23	the	the	DET
gujaf-43	71	24	mind	mind	NOUN
gujaf-43	71	25	,	,	PUNCT
gujaf-43	71	26	ability	ability	NOUN
gujaf-43	71	27	for	for	ADP
gujaf-43	71	28	one	one	NUM
gujaf-43	71	29	to	to	PART
gujaf-43	71	30	be	be	AUX
gujaf-43	71	31	alert	alert	ADJ
gujaf-43	71	32	to	to	ADP
gujaf-43	71	33	conditions	condition	NOUN
gujaf-43	71	34	that	that	SCONJ
gujaf-43	71	35	necessitate	necessitate	ADJ
gujaf-43	71	36	possible	possible	ADJ
gujaf-43	71	37	material	material	NOUN
gujaf-43	71	38	misstatement	misstatement	NOUN
gujaf-43	71	39	as	as	ADP
gujaf-43	71	40	a	a	DET
gujaf-43	71	41	result	result	NOUN
gujaf-43	71	42	of	of	ADP
gujaf-43	71	43	error	error	NOUN
gujaf-43	71	44	and	and	CCONJ
gujaf-43	71	45	fraud	fraud	NOUN
gujaf-43	71	46	,	,	PUNCT
gujaf-43	71	47	and	and	CCONJ
gujaf-43	71	48	authenticating	authenticate	VERB
gujaf-43	71	49	the	the	DET
gujaf-43	71	50	existence	existence	NOUN
gujaf-43	71	51	of	of	ADP
gujaf-43	71	52	audit	audit	NOUN
gujaf-43	71	53	evidence	evidence	NOUN
gujaf-43	71	54	.	.	PUNCT
gujaf-43	72	1	this	this	DET
gujaf-43	72	2	definition	definition	NOUN
gujaf-43	72	3	requires	require	VERB
gujaf-43	72	4	all	all	DET
gujaf-43	72	5	professional	professional	ADJ
gujaf-43	72	6	auditors	auditor	NOUN
gujaf-43	72	7	to	to	PART
gujaf-43	72	8	plan	plan	VERB
gujaf-43	72	9	and	and	CCONJ
gujaf-43	72	10	perform	perform	VERB
gujaf-43	72	11	audit	audit	NOUN
gujaf-43	72	12	with	with	ADP
gujaf-43	72	13	a	a	DET
gujaf-43	72	14	high	high	ADJ
gujaf-43	72	15	degree	degree	NOUN
gujaf-43	72	16	of	of	ADP
gujaf-43	72	17	skepticism	skepticism	NOUN
gujaf-43	72	18	and	and	CCONJ
gujaf-43	72	19	to	to	PART
gujaf-43	72	20	ensure	ensure	VERB
gujaf-43	72	21	that	that	SCONJ
gujaf-43	72	22	all	all	DET
gujaf-43	72	23	circumstances	circumstance	NOUN
gujaf-43	72	24	that	that	PRON
gujaf-43	72	25	may	may	AUX
gujaf-43	72	26	result	result	VERB
gujaf-43	72	27	to	to	ADP
gujaf-43	72	28	or	or	CCONJ
gujaf-43	72	29	cause	cause	VERB
gujaf-43	72	30	material	material	NOUN
gujaf-43	72	31	misstatement	misstatement	NOUN
gujaf-43	72	32	in	in	ADP
gujaf-43	72	33	the	the	DET
gujaf-43	72	34	audited	audit	VERB
gujaf-43	72	35	financial	financial	ADJ
gujaf-43	72	36	statement	statement	NOUN
gujaf-43	72	37	are	be	AUX
gujaf-43	72	38	identified	identify	VERB
gujaf-43	72	39	and	and	CCONJ
gujaf-43	72	40	reported	report	VERB
gujaf-43	72	41	appropriately	appropriately	ADV
gujaf-43	72	42	.	.	PUNCT
gujaf-43	73	1	2.4	2.4	NUM
gujaf-43	73	2	review	review	NOUN
gujaf-43	73	3	empirical	empirical	ADJ
gujaf-43	73	4	studies	study	NOUN
gujaf-43	73	5	a	a	DET
gujaf-43	73	6	number	number	NOUN
gujaf-43	73	7	studies	study	NOUN
gujaf-43	73	8	were	be	AUX
gujaf-43	73	9	conducted	conduct	VERB
gujaf-43	73	10	on	on	ADP
gujaf-43	73	11	professional	professional	ADJ
gujaf-43	73	12	ethics	ethic	NOUN
gujaf-43	73	13	which	which	PRON
gujaf-43	73	14	describe	describe	VERB
gujaf-43	73	15	an	an	DET
gujaf-43	73	16	accountant	accountant	NOUN
gujaf-43	73	17	as	as	ADP
gujaf-43	73	18	an	an	DET
gujaf-43	73	19	ethical	ethical	ADJ
gujaf-43	73	20	subject	subject	NOUN
gujaf-43	73	21	where	where	SCONJ
gujaf-43	73	22	all	all	PRON
gujaf-43	73	23	concentrate	concentrate	VERB
gujaf-43	73	24	on	on	ADP
gujaf-43	73	25	good	good	ADJ
gujaf-43	73	26	character	character	NOUN
gujaf-43	73	27	to	to	PART
gujaf-43	73	28	address	address	VERB
gujaf-43	73	29	the	the	DET
gujaf-43	73	30	legitimacy	legitimacy	NOUN
gujaf-43	73	31	of	of	ADP
gujaf-43	73	32	the	the	DET
gujaf-43	73	33	activities	activity	NOUN
gujaf-43	73	34	of	of	ADP
gujaf-43	73	35	accountants	accountant	NOUN
gujaf-43	73	36	.	.	PUNCT
gujaf-43	74	1	parker	parker	PROPN
gujaf-43	74	2	’s	’s	PART
gujaf-43	74	3	(	(	PUNCT
gujaf-43	74	4	1994	1994	NUM
gujaf-43	74	5	)	)	PUNCT
gujaf-43	74	6	and	and	CCONJ
gujaf-43	74	7	gusau	gusau	ADJ
gujaf-43	74	8	journal	journal	NOUN
gujaf-43	74	9	of	of	ADP
gujaf-43	74	10	accounting	accounting	NOUN
gujaf-43	74	11	and	and	CCONJ
gujaf-43	74	12	finance	finance	NOUN
gujaf-43	74	13	,	,	PUNCT
gujaf-43	74	14	vol	vol	NOUN
gujaf-43	74	15	.	.	PUNCT
gujaf-43	75	1	i	i	PRON
gujaf-43	75	2	,	,	PUNCT
gujaf-43	75	3	issue	issue	NOUN
gujaf-43	75	4	2	2	NUM
gujaf-43	75	5	,	,	PUNCT
gujaf-43	75	6	october	october	PROPN
gujaf-43	75	7	,	,	PUNCT
gujaf-43	75	8	2020	2020	NUM
gujaf-43	75	9	6	6	NUM
gujaf-43	75	10	preston	preston	PROPN
gujaf-43	75	11	’s	’s	PART
gujaf-43	75	12	(	(	PUNCT
gujaf-43	75	13	1995	1995	NUM
gujaf-43	75	14	)	)	PUNCT
gujaf-43	75	15	studies	study	NOUN
gujaf-43	75	16	are	be	AUX
gujaf-43	75	17	consistent	consistent	ADJ
gujaf-43	75	18	with	with	ADP
gujaf-43	75	19	,	,	PUNCT
gujaf-43	75	20	ana	ana	PROPN
gujaf-43	75	21	(	(	PUNCT
gujaf-43	75	22	2010	2010	NUM
gujaf-43	75	23	)	)	PUNCT
gujaf-43	75	24	,	,	PUNCT
gujaf-43	75	25	mehul	mehul	PROPN
gujaf-43	75	26	(	(	PUNCT
gujaf-43	75	27	2011	2011	NUM
gujaf-43	75	28	)	)	PUNCT
gujaf-43	75	29	,	,	PUNCT
gujaf-43	75	30	jelic	jelic	PROPN
gujaf-43	75	31	(	(	PUNCT
gujaf-43	75	32	2012	2012	NUM
gujaf-43	75	33	)	)	PUNCT
gujaf-43	75	34	,	,	PUNCT
gujaf-43	75	35	flayyef	flayyef	PROPN
gujaf-43	75	36	,	,	PUNCT
gujaf-43	75	37	bakar	bakar	NOUN
gujaf-43	75	38	,	,	PUNCT
gujaf-43	75	39	&	&	CCONJ
gujaf-43	75	40	othman	othman	PROPN
gujaf-43	75	41	(	(	PUNCT
gujaf-43	75	42	2014	2014	NUM
gujaf-43	75	43	)	)	PUNCT
gujaf-43	75	44	,	,	PUNCT
gujaf-43	75	45	symsuddin	symsuddin	VERB
gujaf-43	75	46	,	,	PUNCT
gujaf-43	75	47	&	&	CCONJ
gujaf-43	75	48	habbe	habbe	NOUN
gujaf-43	75	49	(	(	PUNCT
gujaf-43	75	50	2014	2014	NUM
gujaf-43	75	51	)	)	PUNCT
gujaf-43	75	52	,	,	PUNCT
gujaf-43	75	53	all	all	PRON
gujaf-43	75	54	of	of	ADP
gujaf-43	75	55	whom	whom	PRON
gujaf-43	75	56	studied	study	VERB
gujaf-43	75	57	the	the	DET
gujaf-43	75	58	relevance	relevance	NOUN
gujaf-43	75	59	of	of	ADP
gujaf-43	75	60	accounting	accounting	NOUN
gujaf-43	75	61	ethics	ethic	NOUN
gujaf-43	75	62	in	in	ADP
gujaf-43	75	63	ensuring	ensure	VERB
gujaf-43	75	64	the	the	DET
gujaf-43	75	65	quality	quality	NOUN
gujaf-43	75	66	of	of	ADP
gujaf-43	75	67	audited	audit	VERB
gujaf-43	75	68	financial	financial	ADJ
gujaf-43	75	69	statements	statement	NOUN
gujaf-43	75	70	.	.	PUNCT
gujaf-43	76	1	the	the	DET
gujaf-43	76	2	results	result	NOUN
gujaf-43	76	3	of	of	ADP
gujaf-43	76	4	their	their	PRON
gujaf-43	76	5	works	work	NOUN
gujaf-43	76	6	support	support	VERB
gujaf-43	76	7	that	that	PRON
gujaf-43	76	8	of	of	ADP
gujaf-43	76	9	adeyemi	adeyemi	PROPN
gujaf-43	76	10	&	&	CCONJ
gujaf-43	76	11	fagbemi	fagbemi	PROPN
gujaf-43	76	12	(	(	PUNCT
gujaf-43	76	13	2011	2011	NUM
gujaf-43	76	14	)	)	PUNCT
gujaf-43	76	15	,	,	PUNCT
gujaf-43	76	16	onuora	onuora	PROPN
gujaf-43	76	17	&	&	CCONJ
gujaf-43	76	18	okegbe	okegbe	PROPN
gujaf-43	76	19	(	(	PUNCT
gujaf-43	76	20	2015	2015	NUM
gujaf-43	76	21	)	)	PUNCT
gujaf-43	76	22	and	and	CCONJ
gujaf-43	76	23	enofe	enofe	ADJ
gujaf-43	76	24	,	,	PUNCT
gujaf-43	76	25	ukpebur	ukpebur	PROPN
gujaf-43	76	26	&	&	CCONJ
gujaf-43	76	27	ogbonna	ogbonna	PROPN
gujaf-43	76	28	(	(	PUNCT
gujaf-43	76	29	2015	2015	NUM
gujaf-43	76	30	)	)	PUNCT
gujaf-43	76	31	.	.	PUNCT
gujaf-43	77	1	alqtaish	alqtaish	PROPN
gujaf-43	77	2	,	,	PUNCT
gujaf-43	77	3	bakar	bakar	PROPN
gujaf-43	77	4	&	&	CCONJ
gujaf-43	77	5	othman	othman	PROPN
gujaf-43	77	6	(	(	PUNCT
gujaf-43	77	7	2014	2014	NUM
gujaf-43	77	8	)	)	PUNCT
gujaf-43	77	9	examined	examine	VERB
gujaf-43	77	10	the	the	DET
gujaf-43	77	11	ethical	ethical	ADJ
gujaf-43	77	12	rules	rule	NOUN
gujaf-43	77	13	of	of	ADP
gujaf-43	77	14	auditing	auditing	NOUN
gujaf-43	77	15	and	and	CCONJ
gujaf-43	77	16	the	the	DET
gujaf-43	77	17	impact	impact	NOUN
gujaf-43	77	18	of	of	ADP
gujaf-43	77	19	compliance	compliance	NOUN
gujaf-43	77	20	with	with	ADP
gujaf-43	77	21	the	the	DET
gujaf-43	77	22	ethical	ethical	ADJ
gujaf-43	77	23	rules	rule	NOUN
gujaf-43	77	24	on	on	ADP
gujaf-43	77	25	auditing	audit	VERB
gujaf-43	77	26	quality	quality	NOUN
gujaf-43	77	27	.	.	PUNCT
gujaf-43	78	1	these	these	DET
gujaf-43	78	2	results	result	NOUN
gujaf-43	78	3	show	show	VERB
gujaf-43	78	4	that	that	SCONJ
gujaf-43	78	5	a	a	DET
gujaf-43	78	6	high	high	ADJ
gujaf-43	78	7	degree	degree	NOUN
gujaf-43	78	8	of	of	ADP
gujaf-43	78	9	commitment	commitment	NOUN
gujaf-43	78	10	to	to	ADP
gujaf-43	78	11	professional	professional	ADJ
gujaf-43	78	12	ethics	ethic	NOUN
gujaf-43	78	13	influences	influence	VERB
gujaf-43	78	14	the	the	DET
gujaf-43	78	15	quality	quality	NOUN
gujaf-43	78	16	of	of	ADP
gujaf-43	78	17	audit	audit	NOUN
gujaf-43	78	18	and	and	CCONJ
gujaf-43	78	19	also	also	ADV
gujaf-43	78	20	the	the	DET
gujaf-43	78	21	degree	degree	NOUN
gujaf-43	78	22	of	of	ADP
gujaf-43	78	23	influence	influence	NOUN
gujaf-43	78	24	on	on	ADP
gujaf-43	78	25	commitment	commitment	NOUN
gujaf-43	78	26	to	to	ADP
gujaf-43	78	27	professional	professional	ADJ
gujaf-43	78	28	ethics	ethic	NOUN
gujaf-43	78	29	on	on	ADP
gujaf-43	78	30	the	the	DET
gujaf-43	78	31	quality	quality	NOUN
gujaf-43	78	32	of	of	ADP
gujaf-43	78	33	audit	audit	NOUN
gujaf-43	78	34	was	be	AUX
gujaf-43	78	35	uneven	uneven	ADJ
gujaf-43	78	36	.	.	PUNCT
gujaf-43	79	1	oraka	oraka	PROPN
gujaf-43	79	2	&	&	CCONJ
gujaf-43	79	3	okegbe	okegbe	PROPN
gujaf-43	79	4	(	(	PUNCT
gujaf-43	79	5	2015	2015	NUM
gujaf-43	79	6	)	)	PUNCT
gujaf-43	79	7	examined	examine	VERB
gujaf-43	79	8	the	the	DET
gujaf-43	79	9	impact	impact	NOUN
gujaf-43	79	10	of	of	ADP
gujaf-43	79	11	professional	professional	ADJ
gujaf-43	79	12	accounting	accounting	NOUN
gujaf-43	79	13	ethics	ethic	NOUN
gujaf-43	79	14	on	on	ADP
gujaf-43	79	15	quality	quality	NOUN
gujaf-43	79	16	assurance	assurance	NOUN
gujaf-43	79	17	in	in	ADP
gujaf-43	79	18	audit	audit	NOUN
gujaf-43	79	19	by	by	ADP
gujaf-43	79	20	using	use	VERB
gujaf-43	79	21	19	19	NUM
gujaf-43	79	22	branches	branch	NOUN
gujaf-43	79	23	of	of	ADP
gujaf-43	79	24	money	money	NOUN
gujaf-43	79	25	deposit	deposit	NOUN
gujaf-43	79	26	banks	bank	NOUN
gujaf-43	79	27	in	in	ADP
gujaf-43	79	28	enugu	enugu	PROPN
gujaf-43	79	29	metropolis	metropolis	PROPN
gujaf-43	79	30	.	.	PUNCT
gujaf-43	80	1	the	the	DET
gujaf-43	80	2	results	result	NOUN
gujaf-43	80	3	indicate	indicate	VERB
gujaf-43	80	4	that	that	SCONJ
gujaf-43	80	5	professional	professional	ADJ
gujaf-43	80	6	accounting	accounting	NOUN
gujaf-43	80	7	ethics	ethic	NOUN
gujaf-43	80	8	is	be	AUX
gujaf-43	80	9	effective	effective	ADJ
gujaf-43	80	10	in	in	ADP
gujaf-43	80	11	ensuring	ensure	VERB
gujaf-43	80	12	quality	quality	NOUN
gujaf-43	80	13	audit	audit	NOUN
gujaf-43	80	14	.	.	PUNCT
gujaf-43	81	1	anzeh	anzeh	PROPN
gujaf-43	81	2	&	&	CCONJ
gujaf-43	81	3	abed	abed	PROPN
gujaf-43	81	4	(	(	PUNCT
gujaf-43	81	5	2015	2015	NUM
gujaf-43	81	6	)	)	PUNCT
gujaf-43	81	7	investigated	investigate	VERB
gujaf-43	81	8	the	the	DET
gujaf-43	81	9	extent	extent	NOUN
gujaf-43	81	10	of	of	ADP
gujaf-43	81	11	ethics	ethic	NOUN
gujaf-43	81	12	education	education	NOUN
gujaf-43	81	13	for	for	ADP
gujaf-43	81	14	undergraduate	undergraduate	ADJ
gujaf-43	81	15	students	student	NOUN
gujaf-43	81	16	in	in	ADP
gujaf-43	81	17	accounting	account	VERB
gujaf-43	81	18	at	at	ADP
gujaf-43	81	19	both	both	CCONJ
gujaf-43	81	20	public	public	ADJ
gujaf-43	81	21	and	and	CCONJ
gujaf-43	81	22	private	private	ADJ
gujaf-43	81	23	jordanian	jordanian	ADJ
gujaf-43	81	24	universities	university	NOUN
gujaf-43	81	25	.	.	PUNCT
gujaf-43	82	1	the	the	DET
gujaf-43	82	2	results	result	NOUN
gujaf-43	82	3	show	show	VERB
gujaf-43	82	4	the	the	DET
gujaf-43	82	5	pressing	press	VERB
gujaf-43	82	6	need	need	NOUN
gujaf-43	82	7	for	for	ADP
gujaf-43	82	8	the	the	DET
gujaf-43	82	9	introduction	introduction	NOUN
gujaf-43	82	10	of	of	ADP
gujaf-43	82	11	ethics	ethic	NOUN
gujaf-43	82	12	in	in	ADP
gujaf-43	82	13	the	the	DET
gujaf-43	82	14	accounting	accounting	NOUN
gujaf-43	82	15	curriculum	curriculum	NOUN
gujaf-43	82	16	especially	especially	ADV
gujaf-43	82	17	in	in	ADP
gujaf-43	82	18	auditing	auditing	NOUN
gujaf-43	82	19	courses	course	NOUN
gujaf-43	82	20	as	as	ADP
gujaf-43	82	21	a	a	DET
gujaf-43	82	22	module	module	NOUN
gujaf-43	82	23	of	of	ADP
gujaf-43	82	24	study	study	NOUN
gujaf-43	82	25	across	across	ADP
gujaf-43	82	26	jordanian	jordanian	ADJ
gujaf-43	82	27	universities	university	NOUN
gujaf-43	82	28	.	.	PUNCT
gujaf-43	83	1	akintunde	akintunde	PROPN
gujaf-43	83	2	,	,	PUNCT
gujaf-43	83	3	amusat	amusat	ADJ
gujaf-43	83	4	&	&	CCONJ
gujaf-43	83	5	olumide	olumide	ADJ
gujaf-43	83	6	(	(	PUNCT
gujaf-43	83	7	2016	2016	NUM
gujaf-43	83	8	)	)	PUNCT
gujaf-43	83	9	examined	examine	VERB
gujaf-43	83	10	professionalism	professionalism	NOUN
gujaf-43	83	11	,	,	PUNCT
gujaf-43	83	12	professional	professional	ADJ
gujaf-43	83	13	accounting	accounting	NOUN
gujaf-43	83	14	bodies	body	NOUN
gujaf-43	83	15	,	,	PUNCT
gujaf-43	83	16	professional	professional	ADJ
gujaf-43	83	17	accountants	accountant	NOUN
gujaf-43	83	18	and	and	CCONJ
gujaf-43	83	19	professional	professional	ADJ
gujaf-43	83	20	ethical	ethical	ADJ
gujaf-43	83	21	codes	code	NOUN
gujaf-43	83	22	of	of	ADP
gujaf-43	83	23	conduct	conduct	NOUN
gujaf-43	83	24	guiding	guide	VERB
gujaf-43	83	25	accountants	accountant	NOUN
gujaf-43	83	26	by	by	ADP
gujaf-43	83	27	collecting	collect	VERB
gujaf-43	83	28	data	datum	NOUN
gujaf-43	83	29	from	from	ADP
gujaf-43	83	30	50	50	NUM
gujaf-43	83	31	professional	professional	ADJ
gujaf-43	83	32	accountants	accountant	NOUN
gujaf-43	83	33	within	within	ADP
gujaf-43	83	34	oyo	oyo	NOUN
gujaf-43	83	35	state	state	NOUN
gujaf-43	83	36	civil	civil	PROPN
gujaf-43	83	37	service	service	NOUN
gujaf-43	83	38	commission	commission	NOUN
gujaf-43	83	39	using	use	VERB
gujaf-43	83	40	judgemental	judgemental	ADJ
gujaf-43	83	41	sampling	sample	VERB
gujaf-43	83	42	techniques	technique	NOUN
gujaf-43	83	43	to	to	PART
gujaf-43	83	44	obtain	obtain	VERB
gujaf-43	83	45	the	the	DET
gujaf-43	83	46	sample	sample	NOUN
gujaf-43	83	47	.	.	PUNCT
gujaf-43	84	1	the	the	DET
gujaf-43	84	2	study	study	NOUN
gujaf-43	84	3	concludes	conclude	VERB
gujaf-43	84	4	that	that	SCONJ
gujaf-43	84	5	there	there	PRON
gujaf-43	84	6	is	be	VERB
gujaf-43	84	7	positive	positive	ADJ
gujaf-43	84	8	impact	impact	NOUN
gujaf-43	84	9	on	on	ADP
gujaf-43	84	10	professional	professional	ADJ
gujaf-43	84	11	accounting	accounting	NOUN
gujaf-43	84	12	bodies	body	NOUN
gujaf-43	84	13	in	in	ADP
gujaf-43	84	14	achieving	achieve	VERB
gujaf-43	84	15	accountability	accountability	NOUN
gujaf-43	84	16	in	in	ADP
gujaf-43	84	17	managing	manage	VERB
gujaf-43	84	18	the	the	DET
gujaf-43	84	19	public	public	ADJ
gujaf-43	84	20	funds	fund	NOUN
gujaf-43	84	21	in	in	ADP
gujaf-43	84	22	nigeria	nigeria	PROPN
gujaf-43	84	23	.	.	PUNCT
gujaf-43	85	1	minz	minz	PROPN
gujaf-43	85	2	,	,	PUNCT
gujaf-43	85	3	(	(	PUNCT
gujaf-43	85	4	2016	2016	NUM
gujaf-43	85	5	)	)	PUNCT
gujaf-43	85	6	examined	examine	VERB
gujaf-43	85	7	the	the	DET
gujaf-43	85	8	importance	importance	NOUN
gujaf-43	85	9	of	of	ADP
gujaf-43	85	10	virtue	virtue	NOUN
gujaf-43	85	11	to	to	ADP
gujaf-43	85	12	accountants	accountant	NOUN
gujaf-43	85	13	as	as	ADV
gujaf-43	85	14	well	well	ADV
gujaf-43	85	15	as	as	ADP
gujaf-43	85	16	accounting	accounting	NOUN
gujaf-43	85	17	education	education	NOUN
gujaf-43	85	18	.	.	PUNCT
gujaf-43	86	1	he	he	PRON
gujaf-43	86	2	stresses	stress	VERB
gujaf-43	86	3	the	the	DET
gujaf-43	86	4	relevance	relevance	NOUN
gujaf-43	86	5	of	of	ADP
gujaf-43	86	6	virtue	virtue	NOUN
gujaf-43	86	7	to	to	ADP
gujaf-43	86	8	accounting	accounting	NOUN
gujaf-43	86	9	students	student	NOUN
gujaf-43	86	10	in	in	ADP
gujaf-43	86	11	california	california	PROPN
gujaf-43	86	12	,	,	PUNCT
gujaf-43	86	13	usa	usa	PROPN
gujaf-43	86	14	.	.	PROPN
gujaf-43	86	15	in	in	ADP
gujaf-43	86	16	similar	similar	ADJ
gujaf-43	86	17	vein	vein	NOUN
gujaf-43	86	18	,	,	PUNCT
gujaf-43	86	19	desal	desal	NOUN
gujaf-43	86	20	(	(	PUNCT
gujaf-43	86	21	2016	2016	NUM
gujaf-43	86	22	)	)	PUNCT
gujaf-43	86	23	examined	examine	VERB
gujaf-43	86	24	the	the	DET
gujaf-43	86	25	need	need	NOUN
gujaf-43	86	26	for	for	ADP
gujaf-43	86	27	ethical	ethical	ADJ
gujaf-43	86	28	accounting	accounting	NOUN
gujaf-43	86	29	regulation	regulation	NOUN
gujaf-43	86	30	in	in	ADP
gujaf-43	86	31	navsari	navsari	ADJ
gujaf-43	86	32	city	city	NOUN
gujaf-43	86	33	by	by	ADP
gujaf-43	86	34	using	use	VERB
gujaf-43	86	35	50	50	NUM
gujaf-43	86	36	audit	audit	NOUN
gujaf-43	86	37	practitioners	practitioner	NOUN
gujaf-43	86	38	.	.	PUNCT
gujaf-43	87	1	the	the	DET
gujaf-43	87	2	results	result	NOUN
gujaf-43	87	3	of	of	ADP
gujaf-43	87	4	the	the	DET
gujaf-43	87	5	study	study	NOUN
gujaf-43	87	6	indicate	indicate	VERB
gujaf-43	87	7	that	that	SCONJ
gujaf-43	87	8	ethical	ethical	ADJ
gujaf-43	87	9	attitude	attitude	NOUN
gujaf-43	87	10	has	have	VERB
gujaf-43	87	11	tremendous	tremendous	ADJ
gujaf-43	87	12	influence	influence	NOUN
gujaf-43	87	13	on	on	ADP
gujaf-43	87	14	ethical	ethical	ADJ
gujaf-43	87	15	accounting	accounting	NOUN
gujaf-43	87	16	regulation	regulation	NOUN
gujaf-43	87	17	in	in	ADP
gujaf-43	87	18	navsari	navsari	ADJ
gujaf-43	87	19	city	city	NOUN
gujaf-43	87	20	.	.	PUNCT
gujaf-43	88	1	kusumawati	kusumawati	PROPN
gujaf-43	88	2	&	&	CCONJ
gujaf-43	88	3	syamsuddin	syamsuddin	PROPN
gujaf-43	88	4	(	(	PUNCT
gujaf-43	88	5	2018	2018	NUM
gujaf-43	88	6	)	)	PUNCT
gujaf-43	88	7	examined	examine	VERB
gujaf-43	88	8	the	the	DET
gujaf-43	88	9	relationship	relationship	NOUN
gujaf-43	88	10	between	between	ADP
gujaf-43	88	11	the	the	DET
gujaf-43	88	12	variables	variable	NOUN
gujaf-43	88	13	,	,	PUNCT
gujaf-43	88	14	professional	professional	ADJ
gujaf-43	88	15	ethics	ethic	NOUN
gujaf-43	88	16	and	and	CCONJ
gujaf-43	88	17	audit	audit	NOUN
gujaf-43	88	18	quality	quality	NOUN
gujaf-43	88	19	by	by	ADP
gujaf-43	88	20	using	use	VERB
gujaf-43	88	21	auditors	auditor	NOUN
gujaf-43	88	22	in	in	ADP
gujaf-43	88	23	audit	audit	NOUN
gujaf-43	88	24	board	board	NOUN
gujaf-43	88	25	of	of	ADP
gujaf-43	88	26	south	south	PROPN
gujaf-43	88	27	sulawesi	sulawesi	PROPN
gujaf-43	88	28	,	,	PUNCT
gujaf-43	88	29	indonesia	indonesia	PROPN
gujaf-43	88	30	.	.	PUNCT
gujaf-43	89	1	the	the	DET
gujaf-43	89	2	result	result	NOUN
gujaf-43	89	3	of	of	ADP
gujaf-43	89	4	their	their	PRON
gujaf-43	89	5	work	work	NOUN
gujaf-43	89	6	shows	show	VERB
gujaf-43	89	7	a	a	DET
gujaf-43	89	8	direct	direct	ADJ
gujaf-43	89	9	relationship	relationship	NOUN
gujaf-43	89	10	between	between	ADP
gujaf-43	89	11	professional	professional	ADJ
gujaf-43	89	12	ethics	ethic	NOUN
gujaf-43	89	13	and	and	CCONJ
gujaf-43	89	14	audit	audit	NOUN
gujaf-43	89	15	quality	quality	NOUN
gujaf-43	89	16	and	and	CCONJ
gujaf-43	89	17	indirect	indirect	ADJ
gujaf-43	89	18	relationship	relationship	NOUN
gujaf-43	89	19	of	of	ADP
gujaf-43	89	20	auditor	auditor	NOUN
gujaf-43	89	21	quality	quality	NOUN
gujaf-43	89	22	on	on	ADP
gujaf-43	89	23	audit	audit	NOUN
gujaf-43	89	24	quality	quality	NOUN
gujaf-43	89	25	with	with	ADP
gujaf-43	89	26	professional	professional	ADJ
gujaf-43	89	27	scepticism	scepticism	NOUN
gujaf-43	89	28	as	as	ADP
gujaf-43	89	29	mediator	mediator	NOUN
gujaf-43	89	30	.	.	PUNCT
gujaf-43	90	1	the	the	DET
gujaf-43	90	2	relevance	relevance	NOUN
gujaf-43	90	3	of	of	ADP
gujaf-43	90	4	professional	professional	ADJ
gujaf-43	90	5	skepticism	skepticism	NOUN
gujaf-43	90	6	in	in	ADP
gujaf-43	90	7	producing	produce	VERB
gujaf-43	90	8	quality	quality	NOUN
gujaf-43	90	9	audit	audit	NOUN
gujaf-43	90	10	result	result	NOUN
gujaf-43	90	11	has	have	AUX
gujaf-43	90	12	been	be	AUX
gujaf-43	90	13	seen	see	VERB
gujaf-43	90	14	in	in	ADP
gujaf-43	90	15	large	large	ADJ
gujaf-43	90	16	gusau	gusau	ADJ
gujaf-43	90	17	journal	journal	NOUN
gujaf-43	90	18	of	of	ADP
gujaf-43	90	19	accounting	accounting	NOUN
gujaf-43	90	20	and	and	CCONJ
gujaf-43	90	21	finance	finance	NOUN
gujaf-43	90	22	,	,	PUNCT
gujaf-43	90	23	vol	vol	NOUN
gujaf-43	90	24	.	.	PUNCT
gujaf-43	91	1	i	i	PRON
gujaf-43	91	2	,	,	PUNCT
gujaf-43	91	3	issue	issue	NOUN
gujaf-43	91	4	2	2	NUM
gujaf-43	91	5	,	,	PUNCT
gujaf-43	91	6	october	october	PROPN
gujaf-43	91	7	,	,	PUNCT
gujaf-43	91	8	2020	2020	NUM
gujaf-43	91	9	7	7	NUM
gujaf-43	91	10	audit	audit	NOUN
gujaf-43	91	11	firms	firm	NOUN
gujaf-43	91	12	as	as	SCONJ
gujaf-43	91	13	evidenced	evidence	VERB
gujaf-43	91	14	by	by	ADP
gujaf-43	91	15	the	the	DET
gujaf-43	91	16	work	work	NOUN
gujaf-43	91	17	of	of	ADP
gujaf-43	91	18	knechel	knechel	PROPN
gujaf-43	91	19	,	,	PUNCT
gujaf-43	91	20	sofla	sofla	PROPN
gujaf-43	91	21	&	&	CCONJ
gujaf-43	91	22	svanstrom	svanstrom	PROPN
gujaf-43	91	23	(	(	PUNCT
gujaf-43	91	24	2018	2018	NUM
gujaf-43	91	25	)	)	PUNCT
gujaf-43	91	26	who	who	PRON
gujaf-43	91	27	investigated	investigate	VERB
gujaf-43	91	28	the	the	DET
gujaf-43	91	29	relationship	relationship	NOUN
gujaf-43	91	30	between	between	ADP
gujaf-43	91	31	professional	professional	ADJ
gujaf-43	91	32	ethics	ethic	NOUN
gujaf-43	91	33	,	,	PUNCT
gujaf-43	91	34	auditor	auditor	NOUN
gujaf-43	91	35	compensation	compensation	NOUN
gujaf-43	91	36	and	and	CCONJ
gujaf-43	91	37	audit	audit	NOUN
gujaf-43	91	38	quality	quality	NOUN
gujaf-43	91	39	in	in	ADP
gujaf-43	91	40	big	big	ADJ
gujaf-43	91	41	4	4	NUM
gujaf-43	91	42	and	and	CCONJ
gujaf-43	91	43	non	non	ADJ
gujaf-43	91	44	-	-	ADJ
gujaf-43	91	45	big	big	ADJ
gujaf-43	91	46	4	4	NUM
gujaf-43	91	47	audit	audit	NOUN
gujaf-43	91	48	firms	firm	NOUN
gujaf-43	91	49	.	.	PUNCT
gujaf-43	92	1	the	the	DET
gujaf-43	92	2	interpretation	interpretation	NOUN
gujaf-43	92	3	of	of	ADP
gujaf-43	92	4	their	their	PRON
gujaf-43	92	5	work	work	NOUN
gujaf-43	92	6	shows	show	VERB
gujaf-43	92	7	that	that	SCONJ
gujaf-43	92	8	big	big	ADJ
gujaf-43	92	9	4	4	NUM
gujaf-43	92	10	audit	audit	NOUN
gujaf-43	92	11	firms	firm	NOUN
gujaf-43	92	12	value	value	VERB
gujaf-43	92	13	professional	professional	ADJ
gujaf-43	92	14	skepticism	skepticism	NOUN
gujaf-43	92	15	which	which	PRON
gujaf-43	92	16	has	have	VERB
gujaf-43	92	17	a	a	DET
gujaf-43	92	18	positive	positive	ADJ
gujaf-43	92	19	relationship	relationship	NOUN
gujaf-43	92	20	with	with	ADP
gujaf-43	92	21	auditor	auditor	NOUN
gujaf-43	92	22	’s	’s	PART
gujaf-43	92	23	compensation	compensation	NOUN
gujaf-43	92	24	,	,	PUNCT
gujaf-43	92	25	whereas	whereas	SCONJ
gujaf-43	92	26	non	non	ADJ
gujaf-43	92	27	-	-	ADJ
gujaf-43	92	28	big	big	ADJ
gujaf-43	92	29	4	4	NUM
gujaf-43	92	30	has	have	VERB
gujaf-43	92	31	not	not	PART
gujaf-43	92	32	.	.	PUNCT
gujaf-43	93	1	the	the	DET
gujaf-43	93	2	other	other	ADJ
gujaf-43	93	3	result	result	NOUN
gujaf-43	93	4	reveals	reveal	VERB
gujaf-43	93	5	no	no	DET
gujaf-43	93	6	association	association	NOUN
gujaf-43	93	7	between	between	ADP
gujaf-43	93	8	professional	professional	ADJ
gujaf-43	93	9	skepticism	skepticism	NOUN
gujaf-43	93	10	and	and	CCONJ
gujaf-43	93	11	auditor	auditor	NOUN
gujaf-43	93	12	report	report	NOUN
gujaf-43	93	13	in	in	ADP
gujaf-43	93	14	big	big	ADJ
gujaf-43	93	15	4	4	NUM
gujaf-43	93	16	audit	audit	NOUN
gujaf-43	93	17	firms	firm	NOUN
gujaf-43	93	18	but	but	CCONJ
gujaf-43	93	19	indicates	indicate	VERB
gujaf-43	93	20	a	a	DET
gujaf-43	93	21	positive	positive	ADJ
gujaf-43	93	22	association	association	NOUN
gujaf-43	93	23	in	in	ADP
gujaf-43	93	24	non	non	ADJ
gujaf-43	93	25	-	-	ADJ
gujaf-43	93	26	big	big	ADJ
gujaf-43	93	27	4	4	NUM
gujaf-43	93	28	audit	audit	NOUN
gujaf-43	93	29	firms	firm	NOUN
gujaf-43	93	30	.	.	PUNCT
gujaf-43	94	1	2.6	2.6	NUM
gujaf-43	94	2	theoretical	theoretical	ADJ
gujaf-43	94	3	framework	framework	NOUN
gujaf-43	94	4	ethical	ethical	ADJ
gujaf-43	94	5	theories	theory	NOUN
gujaf-43	94	6	explain	explain	VERB
gujaf-43	94	7	how	how	SCONJ
gujaf-43	94	8	people	people	NOUN
gujaf-43	94	9	act	act	VERB
gujaf-43	94	10	and	and	CCONJ
gujaf-43	94	11	behave	behave	VERB
gujaf-43	94	12	;	;	PUNCT
gujaf-43	94	13	it	it	PRON
gujaf-43	94	14	states	state	VERB
gujaf-43	94	15	conditions	condition	NOUN
gujaf-43	94	16	which	which	PRON
gujaf-43	94	17	show	show	VERB
gujaf-43	94	18	that	that	SCONJ
gujaf-43	94	19	an	an	DET
gujaf-43	94	20	action	action	NOUN
gujaf-43	94	21	is	be	AUX
gujaf-43	94	22	right	right	ADJ
gujaf-43	94	23	,	,	PUNCT
gujaf-43	94	24	only	only	ADV
gujaf-43	94	25	if	if	SCONJ
gujaf-43	94	26	a	a	DET
gujaf-43	94	27	specific	specific	ADJ
gujaf-43	94	28	condition	condition	NOUN
gujaf-43	94	29	occurs	occur	VERB
gujaf-43	94	30	.	.	PUNCT
gujaf-43	95	1	these	these	DET
gujaf-43	95	2	theories	theory	NOUN
gujaf-43	95	3	are	be	AUX
gujaf-43	95	4	viewed	view	VERB
gujaf-43	95	5	from	from	ADP
gujaf-43	95	6	two	two	NUM
gujaf-43	95	7	different	different	ADJ
gujaf-43	95	8	schools	school	NOUN
gujaf-43	95	9	of	of	ADP
gujaf-43	95	10	thought	thought	NOUN
gujaf-43	95	11	;	;	PUNCT
gujaf-43	95	12	the	the	DET
gujaf-43	95	13	first	first	ADJ
gujaf-43	95	14	school	school	NOUN
gujaf-43	95	15	of	of	ADP
gujaf-43	95	16	thought	thought	NOUN
gujaf-43	95	17	discusses	discuss	VERB
gujaf-43	95	18	ethics	ethic	NOUN
gujaf-43	95	19	of	of	ADP
gujaf-43	95	20	character	character	NOUN
gujaf-43	95	21	.	.	PUNCT
gujaf-43	96	1	it	it	PRON
gujaf-43	96	2	states	state	VERB
gujaf-43	96	3	that	that	SCONJ
gujaf-43	96	4	,	,	PUNCT
gujaf-43	96	5	ethics	ethic	NOUN
gujaf-43	96	6	of	of	ADP
gujaf-43	96	7	character	character	NOUN
gujaf-43	96	8	concentrate	concentrate	VERB
gujaf-43	96	9	on	on	ADP
gujaf-43	96	10	questions	question	NOUN
gujaf-43	96	11	of	of	ADP
gujaf-43	96	12	what	what	PRON
gujaf-43	96	13	sort	sort	NOUN
gujaf-43	96	14	of	of	ADP
gujaf-43	96	15	people	people	NOUN
gujaf-43	96	16	we	we	PRON
gujaf-43	96	17	should	should	AUX
gujaf-43	96	18	be	be	AUX
gujaf-43	96	19	.	.	PUNCT
gujaf-43	97	1	the	the	DET
gujaf-43	97	2	ethics	ethic	NOUN
gujaf-43	97	3	of	of	ADP
gujaf-43	97	4	character	character	NOUN
gujaf-43	97	5	focus	focus	NOUN
gujaf-43	97	6	on	on	ADP
gujaf-43	97	7	goodness	goodness	NOUN
gujaf-43	97	8	of	of	ADP
gujaf-43	97	9	a	a	DET
gujaf-43	97	10	person	person	NOUN
gujaf-43	97	11	’s	’s	PART
gujaf-43	97	12	character	character	NOUN
gujaf-43	97	13	for	for	ADP
gujaf-43	97	14	determining	determine	VERB
gujaf-43	97	15	the	the	DET
gujaf-43	97	16	rightness	rightness	NOUN
gujaf-43	97	17	of	of	ADP
gujaf-43	97	18	actions	action	NOUN
gujaf-43	97	19	instead	instead	ADV
gujaf-43	97	20	of	of	ADP
gujaf-43	97	21	on	on	ADP
gujaf-43	97	22	universal	universal	ADJ
gujaf-43	97	23	laws	law	NOUN
gujaf-43	97	24	(	(	PUNCT
gujaf-43	97	25	jeffrey	jeffrey	PROPN
gujaf-43	97	26	,	,	PUNCT
gujaf-43	97	27	2012	2012	NUM
gujaf-43	97	28	)	)	PUNCT
gujaf-43	97	29	.	.	PUNCT
gujaf-43	98	1	2.6.1	2.6.1	NUM
gujaf-43	98	2	utilitarian	utilitarian	ADJ
gujaf-43	98	3	theory	theory	NOUN
gujaf-43	98	4	suggests	suggest	VERB
gujaf-43	98	5	that	that	SCONJ
gujaf-43	98	6	an	an	DET
gujaf-43	98	7	action	action	NOUN
gujaf-43	98	8	or	or	CCONJ
gujaf-43	98	9	practice	practice	NOUN
gujaf-43	98	10	is	be	AUX
gujaf-43	98	11	right	right	ADJ
gujaf-43	98	12	when	when	SCONJ
gujaf-43	98	13	compared	compare	VERB
gujaf-43	98	14	with	with	ADP
gujaf-43	98	15	any	any	DET
gujaf-43	98	16	alternative	alternative	ADJ
gujaf-43	98	17	action	action	NOUN
gujaf-43	98	18	or	or	CCONJ
gujaf-43	98	19	practice	practice	NOUN
gujaf-43	98	20	,	,	PUNCT
gujaf-43	98	21	if	if	SCONJ
gujaf-43	98	22	it	it	PRON
gujaf-43	98	23	gives	give	VERB
gujaf-43	98	24	the	the	DET
gujaf-43	98	25	highest	high	ADJ
gujaf-43	98	26	balance	balance	NOUN
gujaf-43	98	27	of	of	ADP
gujaf-43	98	28	beneficial	beneficial	ADJ
gujaf-43	98	29	consequences	consequence	NOUN
gujaf-43	98	30	or	or	CCONJ
gujaf-43	98	31	creates	create	VERB
gujaf-43	98	32	the	the	DET
gujaf-43	98	33	lowest	low	ADJ
gujaf-43	98	34	balance	balance	NOUN
gujaf-43	98	35	of	of	ADP
gujaf-43	98	36	bad	bad	ADJ
gujaf-43	98	37	consequences	consequence	NOUN
gujaf-43	98	38	.	.	PUNCT
gujaf-43	99	1	according	accord	VERB
gujaf-43	99	2	to	to	ADP
gujaf-43	99	3	mill	mill	NOUN
gujaf-43	99	4	(	(	PUNCT
gujaf-43	99	5	1969	1969	NUM
gujaf-43	99	6	)	)	PUNCT
gujaf-43	99	7	,	,	PUNCT
gujaf-43	99	8	individuals	individual	NOUN
gujaf-43	99	9	should	should	AUX
gujaf-43	99	10	choose	choose	VERB
gujaf-43	99	11	the	the	DET
gujaf-43	99	12	best	good	ADJ
gujaf-43	99	13	instead	instead	ADV
gujaf-43	99	14	of	of	ADP
gujaf-43	99	15	the	the	DET
gujaf-43	99	16	harmful	harmful	ADJ
gujaf-43	99	17	.	.	PUNCT
gujaf-43	100	1	this	this	PRON
gujaf-43	100	2	implies	imply	VERB
gujaf-43	100	3	that	that	SCONJ
gujaf-43	100	4	one	one	NOUN
gujaf-43	100	5	is	be	AUX
gujaf-43	100	6	expected	expect	VERB
gujaf-43	100	7	to	to	PART
gujaf-43	100	8	choose	choose	VERB
gujaf-43	100	9	alternatives	alternative	NOUN
gujaf-43	100	10	that	that	PRON
gujaf-43	100	11	derive	derive	VERB
gujaf-43	100	12	more	more	ADJ
gujaf-43	100	13	benefit	benefit	NOUN
gujaf-43	100	14	to	to	ADP
gujaf-43	100	15	the	the	DET
gujaf-43	100	16	majority	majority	NOUN
gujaf-43	100	17	of	of	ADP
gujaf-43	100	18	people	people	NOUN
gujaf-43	100	19	.	.	PUNCT
gujaf-43	101	1	fisher	fisher	PROPN
gujaf-43	101	2	and	and	CCONJ
gujaf-43	101	3	lovell	lovell	PROPN
gujaf-43	101	4	(	(	PUNCT
gujaf-43	101	5	2011	2011	NUM
gujaf-43	101	6	)	)	PUNCT
gujaf-43	101	7	assert	assert	VERB
gujaf-43	101	8	that	that	SCONJ
gujaf-43	101	9	,	,	PUNCT
gujaf-43	101	10	action	action	NOUN
gujaf-43	101	11	is	be	AUX
gujaf-43	101	12	seen	see	VERB
gujaf-43	101	13	as	as	ADP
gujaf-43	101	14	right	right	ADV
gujaf-43	101	15	in	in	ADP
gujaf-43	101	16	proportion	proportion	NOUN
gujaf-43	101	17	to	to	ADP
gujaf-43	101	18	its	its	PRON
gujaf-43	101	19	promotion	promotion	NOUN
gujaf-43	101	20	of	of	ADP
gujaf-43	101	21	happiness	happiness	NOUN
gujaf-43	101	22	and	and	CCONJ
gujaf-43	101	23	wrong	wrong	NOUN
gujaf-43	101	24	as	as	SCONJ
gujaf-43	101	25	they	they	PRON
gujaf-43	101	26	produce	produce	VERB
gujaf-43	101	27	the	the	DET
gujaf-43	101	28	reverse	reverse	NOUN
gujaf-43	101	29	.	.	PUNCT
gujaf-43	102	1	principle	principle	NOUN
gujaf-43	102	2	of	of	ADP
gujaf-43	102	3	utility	utility	NOUN
gujaf-43	102	4	is	be	AUX
gujaf-43	102	5	an	an	DET
gujaf-43	102	6	absolute	absolute	ADJ
gujaf-43	102	7	principle	principle	NOUN
gujaf-43	102	8	which	which	PRON
gujaf-43	102	9	benefits	benefit	VERB
gujaf-43	102	10	the	the	DET
gujaf-43	102	11	one	one	NUM
gujaf-43	102	12	and	and	CCONJ
gujaf-43	102	13	only	only	ADV
gujaf-43	102	14	supreme	supreme	ADJ
gujaf-43	102	15	principle	principle	NOUN
gujaf-43	102	16	of	of	ADP
gujaf-43	102	17	ethics	ethic	NOUN
gujaf-43	102	18	(	(	PUNCT
gujaf-43	102	19	githui	githui	NOUN
gujaf-43	102	20	,	,	PUNCT
gujaf-43	102	21	2012	2012	NUM
gujaf-43	102	22	)	)	PUNCT
gujaf-43	102	23	.	.	PUNCT
gujaf-43	103	1	as	as	ADP
gujaf-43	103	2	part	part	NOUN
gujaf-43	103	3	of	of	ADP
gujaf-43	103	4	the	the	DET
gujaf-43	103	5	ethical	ethical	ADJ
gujaf-43	103	6	conduct	conduct	NOUN
gujaf-43	103	7	expected	expect	VERB
gujaf-43	103	8	of	of	ADP
gujaf-43	103	9	an	an	DET
gujaf-43	103	10	auditor	auditor	NOUN
gujaf-43	103	11	,	,	PUNCT
gujaf-43	103	12	he	he	PRON
gujaf-43	103	13	can	can	AUX
gujaf-43	103	14	choose	choose	VERB
gujaf-43	103	15	an	an	DET
gujaf-43	103	16	action	action	NOUN
gujaf-43	103	17	that	that	PRON
gujaf-43	103	18	can	can	AUX
gujaf-43	103	19	generate	generate	VERB
gujaf-43	103	20	greatest	great	ADJ
gujaf-43	103	21	happiness	happiness	NOUN
gujaf-43	103	22	to	to	ADP
gujaf-43	103	23	the	the	DET
gujaf-43	103	24	society	society	NOUN
gujaf-43	103	25	with	with	ADP
gujaf-43	103	26	least	least	ADJ
gujaf-43	103	27	harm	harm	NOUN
gujaf-43	103	28	.	.	PUNCT
gujaf-43	104	1	2.6.2	2.6.2	PROPN
gujaf-43	104	2	kant	kant	PROPN
gujaf-43	104	3	’s	’s	PART
gujaf-43	104	4	theory	theory	NOUN
gujaf-43	104	5	is	be	AUX
gujaf-43	104	6	derived	derive	VERB
gujaf-43	104	7	from	from	ADP
gujaf-43	104	8	the	the	DET
gujaf-43	104	9	concept	concept	NOUN
gujaf-43	104	10	that	that	PRON
gujaf-43	104	11	views	view	VERB
gujaf-43	104	12	a	a	DET
gujaf-43	104	13	person	person	NOUN
gujaf-43	104	14	as	as	ADP
gujaf-43	104	15	a	a	DET
gujaf-43	104	16	moral	moral	ADJ
gujaf-43	104	17	agent	agent	NOUN
gujaf-43	104	18	,	,	PUNCT
gujaf-43	104	19	gomez	gomez	PROPN
gujaf-43	104	20	(	(	PUNCT
gujaf-43	104	21	2012	2012	NUM
gujaf-43	104	22	)	)	PUNCT
gujaf-43	104	23	opines	opine	VERB
gujaf-43	104	24	that	that	SCONJ
gujaf-43	104	25	a	a	DET
gujaf-43	104	26	sense	sense	NOUN
gujaf-43	104	27	of	of	ADP
gujaf-43	104	28	duty	duty	NOUN
gujaf-43	104	29	is	be	AUX
gujaf-43	104	30	codified	codify	VERB
gujaf-43	104	31	in	in	ADP
gujaf-43	104	32	universal	universal	ADJ
gujaf-43	104	33	law	law	NOUN
gujaf-43	104	34	principles	principle	NOUN
gujaf-43	104	35	.	.	PUNCT
gujaf-43	105	1	a	a	DET
gujaf-43	105	2	correct	correct	ADJ
gujaf-43	105	3	action	action	NOUN
gujaf-43	105	4	is	be	AUX
gujaf-43	105	5	not	not	PART
gujaf-43	105	6	always	always	ADV
gujaf-43	105	7	the	the	DET
gujaf-43	105	8	one	one	NOUN
gujaf-43	105	9	that	that	PRON
gujaf-43	105	10	maximises	maximise	VERB
gujaf-43	105	11	utility	utility	NOUN
gujaf-43	105	12	,	,	PUNCT
gujaf-43	105	13	rather	rather	ADV
gujaf-43	105	14	,	,	PUNCT
gujaf-43	105	15	one	one	PRON
gujaf-43	105	16	has	have	VERB
gujaf-43	105	17	to	to	PART
gujaf-43	105	18	follow	follow	VERB
gujaf-43	105	19	the	the	DET
gujaf-43	105	20	moral	moral	ADJ
gujaf-43	105	21	principles	principle	NOUN
gujaf-43	105	22	,	,	PUNCT
gujaf-43	105	23	which	which	PRON
gujaf-43	105	24	are	be	AUX
gujaf-43	105	25	capable	capable	ADJ
gujaf-43	105	26	of	of	ADP
gujaf-43	105	27	becoming	become	VERB
gujaf-43	105	28	universal	universal	ADJ
gujaf-43	105	29	moral	moral	ADJ
gujaf-43	105	30	laws	law	NOUN
gujaf-43	105	31	.	.	PUNCT
gujaf-43	106	1	this	this	PRON
gujaf-43	106	2	informs	inform	VERB
gujaf-43	106	3	that	that	SCONJ
gujaf-43	106	4	,	,	PUNCT
gujaf-43	106	5	the	the	DET
gujaf-43	106	6	correct	correct	ADJ
gujaf-43	106	7	action	action	NOUN
gujaf-43	106	8	taken	take	VERB
gujaf-43	106	9	by	by	ADP
gujaf-43	106	10	an	an	DET
gujaf-43	106	11	auditor	auditor	NOUN
gujaf-43	106	12	is	be	AUX
gujaf-43	106	13	the	the	DET
gujaf-43	106	14	one	one	NUM
gujaf-43	106	15	that	that	PRON
gujaf-43	106	16	complies	comply	VERB
gujaf-43	106	17	with	with	ADP
gujaf-43	106	18	the	the	DET
gujaf-43	106	19	required	require	VERB
gujaf-43	106	20	code	code	NOUN
gujaf-43	106	21	of	of	ADP
gujaf-43	106	22	professional	professional	ADJ
gujaf-43	106	23	ethics	ethic	NOUN
gujaf-43	106	24	for	for	ADP
gujaf-43	106	25	auditors	auditor	NOUN
gujaf-43	106	26	.	.	PUNCT
gujaf-43	107	1	kant	kant	PROPN
gujaf-43	107	2	’s	’s	PART
gujaf-43	107	3	action	action	NOUN
gujaf-43	107	4	possesses	possess	VERB
gujaf-43	107	5	moral	moral	ADJ
gujaf-43	107	6	worth	worth	ADJ
gujaf-43	107	7	only	only	ADV
gujaf-43	107	8	when	when	SCONJ
gujaf-43	107	9	duty	duty	NOUN
gujaf-43	107	10	was	be	AUX
gujaf-43	107	11	performed	perform	VERB
gujaf-43	107	12	for	for	ADP
gujaf-43	107	13	its	its	PRON
gujaf-43	107	14	own	own	ADJ
gujaf-43	107	15	sake	sake	NOUN
gujaf-43	107	16	.	.	PUNCT
gujaf-43	108	1	gusau	gusau	PROPN
gujaf-43	108	2	journal	journal	PROPN
gujaf-43	108	3	of	of	ADP
gujaf-43	108	4	accounting	accounting	NOUN
gujaf-43	108	5	and	and	CCONJ
gujaf-43	108	6	finance	finance	NOUN
gujaf-43	108	7	,	,	PUNCT
gujaf-43	108	8	vol	vol	NOUN
gujaf-43	108	9	.	.	PUNCT
gujaf-43	109	1	i	i	PRON
gujaf-43	109	2	,	,	PUNCT
gujaf-43	109	3	issue	issue	NOUN
gujaf-43	109	4	2	2	NUM
gujaf-43	109	5	,	,	PUNCT
gujaf-43	109	6	october	october	PROPN
gujaf-43	109	7	,	,	PUNCT
gujaf-43	109	8	2020	2020	NUM
gujaf-43	109	9	8	8	NUM
gujaf-43	109	10	the	the	DET
gujaf-43	109	11	theory	theory	NOUN
gujaf-43	109	12	asserts	assert	VERB
gujaf-43	109	13	that	that	SCONJ
gujaf-43	109	14	,	,	PUNCT
gujaf-43	109	15	individual	individual	ADJ
gujaf-43	109	16	action	action	NOUN
gujaf-43	109	17	may	may	AUX
gujaf-43	109	18	possess	possess	VERB
gujaf-43	109	19	a	a	DET
gujaf-43	109	20	moral	moral	ADJ
gujaf-43	109	21	worth	worth	NOUN
gujaf-43	109	22	only	only	ADV
gujaf-43	109	23	when	when	SCONJ
gujaf-43	109	24	he	he	PRON
gujaf-43	109	25	does	do	VERB
gujaf-43	109	26	his	his	PRON
gujaf-43	109	27	duty	duty	NOUN
gujaf-43	109	28	for	for	ADP
gujaf-43	109	29	its	its	PRON
gujaf-43	109	30	own	own	ADJ
gujaf-43	109	31	sake	sake	NOUN
gujaf-43	109	32	.	.	PUNCT
gujaf-43	110	1	3.1	3.1	NUM
gujaf-43	110	2	data	datum	NOUN
gujaf-43	110	3	and	and	CCONJ
gujaf-43	110	4	method	method	NOUN
gujaf-43	110	5	this	this	DET
gujaf-43	110	6	study	study	NOUN
gujaf-43	110	7	adopted	adopt	VERB
gujaf-43	110	8	survey	survey	NOUN
gujaf-43	110	9	research	research	NOUN
gujaf-43	110	10	design	design	NOUN
gujaf-43	110	11	using	use	VERB
gujaf-43	110	12	quantitative	quantitative	ADJ
gujaf-43	110	13	approach	approach	NOUN
gujaf-43	110	14	.	.	PUNCT
gujaf-43	111	1	partial	partial	ADJ
gujaf-43	111	2	least	least	ADJ
gujaf-43	111	3	squares	square	NOUN
gujaf-43	111	4	path	path	NOUN
gujaf-43	111	5	modelling	modelling	NOUN
gujaf-43	111	6	in	in	ADP
gujaf-43	111	7	conjunction	conjunction	NOUN
gujaf-43	111	8	with	with	ADP
gujaf-43	111	9	smart	smart	ADJ
gujaf-43	111	10	pls	pls	NOUN
gujaf-43	111	11	was	be	AUX
gujaf-43	111	12	used	use	VERB
gujaf-43	111	13	to	to	PART
gujaf-43	111	14	test	test	VERB
gujaf-43	111	15	the	the	DET
gujaf-43	111	16	hypothesis	hypothesis	NOUN
gujaf-43	111	17	.	.	PUNCT
gujaf-43	112	1	this	this	DET
gujaf-43	112	2	method	method	NOUN
gujaf-43	112	3	is	be	AUX
gujaf-43	112	4	considered	consider	VERB
gujaf-43	112	5	as	as	ADP
gujaf-43	112	6	appropriate	appropriate	ADJ
gujaf-43	112	7	because	because	SCONJ
gujaf-43	112	8	it	it	PRON
gujaf-43	112	9	is	be	AUX
gujaf-43	112	10	generally	generally	ADV
gujaf-43	112	11	used	use	VERB
gujaf-43	112	12	when	when	SCONJ
gujaf-43	112	13	dealing	deal	VERB
gujaf-43	112	14	with	with	ADP
gujaf-43	112	15	subject	subject	ADJ
gujaf-43	112	16	matter	matter	NOUN
gujaf-43	112	17	concerning	concern	VERB
gujaf-43	112	18	behavioural	behavioural	ADJ
gujaf-43	112	19	research	research	NOUN
gujaf-43	112	20	(	(	PUNCT
gujaf-43	112	21	khamis	khamis	PROPN
gujaf-43	112	22	&	&	CCONJ
gujaf-43	112	23	yahya	yahya	PROPN
gujaf-43	112	24	,	,	PUNCT
gujaf-43	112	25	2015	2015	NUM
gujaf-43	112	26	)	)	PUNCT
gujaf-43	112	27	.	.	PUNCT
gujaf-43	113	1	the	the	DET
gujaf-43	113	2	population	population	NOUN
gujaf-43	113	3	of	of	ADP
gujaf-43	113	4	the	the	DET
gujaf-43	113	5	study	study	NOUN
gujaf-43	113	6	comprises	comprise	NOUN
gujaf-43	113	7	of	of	ADP
gujaf-43	113	8	a	a	DET
gujaf-43	113	9	number	number	NOUN
gujaf-43	113	10	of	of	ADP
gujaf-43	113	11	practicing	practice	VERB
gujaf-43	113	12	auditors	auditor	NOUN
gujaf-43	113	13	of	of	ADP
gujaf-43	113	14	each	each	DET
gujaf-43	113	15	accountancy	accountancy	NOUN
gujaf-43	113	16	firm	firm	NOUN
gujaf-43	113	17	of	of	ADP
gujaf-43	113	18	ican	ican	PROPN
gujaf-43	113	19	kano	kano	PROPN
gujaf-43	113	20	district	district	PROPN
gujaf-43	113	21	society	society	PROPN
gujaf-43	113	22	and	and	CCONJ
gujaf-43	113	23	anan	anan	PROPN
gujaf-43	113	24	.	.	PUNCT
gujaf-43	114	1	data	datum	NOUN
gujaf-43	114	2	was	be	AUX
gujaf-43	114	3	collected	collect	VERB
gujaf-43	114	4	using	use	VERB
gujaf-43	114	5	questionnaire	questionnaire	NOUN
gujaf-43	114	6	from	from	ADP
gujaf-43	114	7	the	the	DET
gujaf-43	114	8	existing	exist	VERB
gujaf-43	114	9	accountancy	accountancy	NOUN
gujaf-43	114	10	firms	firm	NOUN
gujaf-43	114	11	in	in	ADP
gujaf-43	114	12	kano	kano	PROPN
gujaf-43	114	13	metropolis	metropolis	PROPN
gujaf-43	114	14	.	.	PUNCT
gujaf-43	115	1	considering	consider	VERB
gujaf-43	115	2	the	the	DET
gujaf-43	115	3	nature	nature	NOUN
gujaf-43	115	4	of	of	ADP
gujaf-43	115	5	the	the	DET
gujaf-43	115	6	research	research	NOUN
gujaf-43	115	7	,	,	PUNCT
gujaf-43	115	8	the	the	DET
gujaf-43	115	9	study	study	NOUN
gujaf-43	115	10	used	use	VERB
gujaf-43	115	11	dillman	dillman	NOUN
gujaf-43	115	12	(	(	PUNCT
gujaf-43	115	13	2007	2007	NUM
gujaf-43	115	14	)	)	PUNCT
gujaf-43	115	15	formula	formula	NOUN
gujaf-43	115	16	for	for	ADP
gujaf-43	115	17	determining	determine	VERB
gujaf-43	115	18	the	the	DET
gujaf-43	115	19	appropriate	appropriate	ADJ
gujaf-43	115	20	sample	sample	NOUN
gujaf-43	115	21	size	size	NOUN
gujaf-43	115	22	as	as	SCONJ
gujaf-43	115	23	shown	show	VERB
gujaf-43	115	24	in	in	ADP
gujaf-43	115	25	the	the	DET
gujaf-43	115	26	equation	equation	NOUN
gujaf-43	115	27	below	below	ADV
gujaf-43	115	28	:	:	PUNCT
gujaf-43	115	29	ns	ns	NUM
gujaf-43	115	30	=	=	SYM
gujaf-43	115	31	(	(	PUNCT
gujaf-43	115	32	np)(p)(1−p	np)(p)(1−p	PROPN
gujaf-43	115	33	)	)	PUNCT
gujaf-43	115	34	(	(	PUNCT
gujaf-43	115	35	np−1	np−1	PROPN
gujaf-43	115	36	)	)	PUNCT
gujaf-43	115	37	(	(	PUNCT
gujaf-43	115	38	b	b	NOUN
gujaf-43	115	39	c	c	NOUN
gujaf-43	115	40	)	)	PUNCT
gujaf-43	115	41	2	2	NUM
gujaf-43	116	1	+	+	NOUN
gujaf-43	116	2	(	(	PUNCT
gujaf-43	116	3	p)(1−p	p)(1−p	PROPN
gujaf-43	116	4	)	)	PUNCT
gujaf-43	116	5	where	where	SCONJ
gujaf-43	116	6	;	;	PUNCT
gujaf-43	116	7	ns	ns	NUM
gujaf-43	116	8	=	=	NOUN
gujaf-43	116	9	sample	sample	NOUN
gujaf-43	116	10	size	size	NOUN
gujaf-43	116	11	np	np	NOUN
gujaf-43	116	12	=	=	NOUN
gujaf-43	116	13	size	size	NOUN
gujaf-43	116	14	of	of	ADP
gujaf-43	116	15	population	population	NOUN
gujaf-43	116	16	p	p	NOUN
gujaf-43	116	17	=	=	NOUN
gujaf-43	116	18	population	population	NOUN
gujaf-43	116	19	proportion	proportion	NOUN
gujaf-43	116	20	b	b	NOUN
gujaf-43	116	21	=	=	NOUN
gujaf-43	116	22	sample	sample	NOUN
gujaf-43	116	23	error	error	NOUN
gujaf-43	116	24	c	c	NOUN
gujaf-43	116	25	=	=	SYM
gujaf-43	116	26	confidence	confidence	NOUN
gujaf-43	116	27	level	level	NOUN
gujaf-43	116	28	in	in	ADP
gujaf-43	116	29	this	this	DET
gujaf-43	116	30	study	study	NOUN
gujaf-43	116	31	,	,	PUNCT
gujaf-43	116	32	b	b	PROPN
gujaf-43	116	33	is	be	AUX
gujaf-43	116	34	given	give	VERB
gujaf-43	116	35	as	as	ADP
gujaf-43	116	36	0.5	0.5	NUM
gujaf-43	116	37	added	add	VERB
gujaf-43	116	38	to	to	ADP
gujaf-43	116	39	the	the	DET
gujaf-43	116	40	actual	actual	ADJ
gujaf-43	116	41	population	population	NOUN
gujaf-43	116	42	.	.	PUNCT
gujaf-43	117	1	c	c	PROPN
gujaf-43	117	2	is	be	AUX
gujaf-43	117	3	the	the	DET
gujaf-43	117	4	confidence	confidence	NOUN
gujaf-43	117	5	level	level	NOUN
gujaf-43	117	6	of	of	ADP
gujaf-43	117	7	1.96	1.96	NUM
gujaf-43	117	8	that	that	PRON
gujaf-43	117	9	corresponds	correspond	VERB
gujaf-43	117	10	with	with	ADP
gujaf-43	117	11	95	95	NUM
gujaf-43	117	12	%	%	NOUN
gujaf-43	117	13	level	level	NOUN
gujaf-43	117	14	of	of	ADP
gujaf-43	117	15	confidence	confidence	NOUN
gujaf-43	117	16	.	.	PUNCT
gujaf-43	118	1	hence	hence	ADV
gujaf-43	118	2	,	,	PUNCT
gujaf-43	118	3	the	the	DET
gujaf-43	118	4	sample	sample	NOUN
gujaf-43	118	5	size	size	NOUN
gujaf-43	118	6	of	of	ADP
gujaf-43	118	7	the	the	DET
gujaf-43	118	8	study	study	NOUN
gujaf-43	118	9	is	be	AUX
gujaf-43	118	10	determined	determine	VERB
gujaf-43	118	11	as	as	SCONJ
gujaf-43	118	12	follows	follow	VERB
gujaf-43	118	13	:	:	PUNCT
gujaf-43	118	14	ns	ns	NUM
gujaf-43	118	15	=	=	SYM
gujaf-43	118	16	(	(	PUNCT
gujaf-43	118	17	np)(p)(1−p	np)(p)(1−p	PROPN
gujaf-43	118	18	)	)	PUNCT
gujaf-43	118	19	(	(	PUNCT
gujaf-43	118	20	np−1	np−1	PROPN
gujaf-43	118	21	)	)	PUNCT
gujaf-43	118	22	(	(	PUNCT
gujaf-43	118	23	b	b	NOUN
gujaf-43	118	24	c	c	NOUN
gujaf-43	118	25	)	)	PUNCT
gujaf-43	118	26	2	2	NUM
gujaf-43	119	1	+	+	NOUN
gujaf-43	119	2	(	(	PUNCT
gujaf-43	119	3	p)(1−p	p)(1−p	PROPN
gujaf-43	119	4	)	)	PUNCT
gujaf-43	119	5	=	=	PUNCT
gujaf-43	119	6	(	(	PUNCT
gujaf-43	119	7	162)(0.5)(1−0.5	162)(0.5)(1−0.5	NUM
gujaf-43	119	8	)	)	PUNCT
gujaf-43	119	9	(	(	PUNCT
gujaf-43	119	10	162	162	NUM
gujaf-43	119	11	)	)	PUNCT
gujaf-43	119	12	(	(	PUNCT
gujaf-43	119	13	0.05	0.05	NUM
gujaf-43	119	14	1.96	1.96	NUM
gujaf-43	119	15	)	)	PUNCT
gujaf-43	119	16	2	2	NUM
gujaf-43	120	1	+	+	NOUN
gujaf-43	120	2	(	(	PUNCT
gujaf-43	120	3	0.5	0.5	NUM
gujaf-43	120	4	)	)	PUNCT
gujaf-43	120	5	(	(	PUNCT
gujaf-43	120	6	1−0.5	1−0.5	NUM
gujaf-43	120	7	)	)	PUNCT
gujaf-43	120	8	=	=	NOUN
gujaf-43	120	9	40.5	40.5	NUM
gujaf-43	120	10	161×0.000651	161×0.000651	NOUN
gujaf-43	120	11	+	+	PROPN
gujaf-43	120	12	0.25	0.25	NUM
gujaf-43	120	13	=	=	SYM
gujaf-43	120	14	40.5	40.5	NUM
gujaf-43	120	15	0.354811	0.354811	NUM
gujaf-43	120	16	=	=	SYM
gujaf-43	120	17	114	114	NUM
gujaf-43	120	18	gusau	gusau	ADJ
gujaf-43	120	19	journal	journal	NOUN
gujaf-43	120	20	of	of	ADP
gujaf-43	120	21	accounting	accounting	NOUN
gujaf-43	120	22	and	and	CCONJ
gujaf-43	120	23	finance	finance	NOUN
gujaf-43	120	24	,	,	PUNCT
gujaf-43	120	25	vol	vol	NOUN
gujaf-43	120	26	.	.	PUNCT
gujaf-43	121	1	i	i	PRON
gujaf-43	121	2	,	,	PUNCT
gujaf-43	121	3	issue	issue	NOUN
gujaf-43	121	4	2	2	NUM
gujaf-43	121	5	,	,	PUNCT
gujaf-43	121	6	october	october	PROPN
gujaf-43	121	7	,	,	PUNCT
gujaf-43	121	8	2020	2020	NUM
gujaf-43	121	9	9	9	NUM
gujaf-43	121	10	from	from	ADP
gujaf-43	121	11	the	the	DET
gujaf-43	121	12	above	above	ADJ
gujaf-43	121	13	calculation	calculation	NOUN
gujaf-43	121	14	,	,	PUNCT
gujaf-43	121	15	the	the	DET
gujaf-43	121	16	sample	sample	NOUN
gujaf-43	121	17	size	size	NOUN
gujaf-43	121	18	of	of	ADP
gujaf-43	121	19	the	the	DET
gujaf-43	121	20	study	study	NOUN
gujaf-43	121	21	obtained	obtain	VERB
gujaf-43	121	22	is	be	AUX
gujaf-43	121	23	one	one	NUM
gujaf-43	121	24	hundred	hundred	NUM
gujaf-43	121	25	and	and	CCONJ
gujaf-43	121	26	fourteen	fourteen	NUM
gujaf-43	121	27	(	(	PUNCT
gujaf-43	121	28	114	114	NUM
gujaf-43	121	29	)	)	PUNCT
gujaf-43	121	30	with	with	ADP
gujaf-43	121	31	‘	'	PUNCT
gujaf-43	121	32	+	+	SYM
gujaf-43	121	33	5	5	NUM
gujaf-43	121	34	%	%	NOUN
gujaf-43	121	35	margin	margin	NOUN
gujaf-43	121	36	of	of	ADP
gujaf-43	121	37	error	error	NOUN
gujaf-43	121	38	;	;	PUNCT
gujaf-43	121	39	formula	formula	NOUN
gujaf-43	121	40	is	be	AUX
gujaf-43	121	41	the	the	DET
gujaf-43	121	42	same	same	ADJ
gujaf-43	121	43	figure	figure	NOUN
gujaf-43	121	44	given	give	VERB
gujaf-43	121	45	in	in	ADP
gujaf-43	121	46	the	the	DET
gujaf-43	121	47	table	table	NOUN
gujaf-43	121	48	provided	provide	VERB
gujaf-43	121	49	by	by	ADP
gujaf-43	121	50	krejcie	krejcie	NOUN
gujaf-43	121	51	and	and	CCONJ
gujaf-43	121	52	morgan	morgan	PROPN
gujaf-43	121	53	(	(	PUNCT
gujaf-43	121	54	1970	1970	NUM
gujaf-43	121	55	)	)	PUNCT
gujaf-43	121	56	sample	sample	NOUN
gujaf-43	121	57	size	size	NOUN
gujaf-43	121	58	determination	determination	NOUN
gujaf-43	121	59	criterion	criterion	NOUN
gujaf-43	121	60	.	.	PUNCT
gujaf-43	122	1	from	from	ADP
gujaf-43	122	2	the	the	DET
gujaf-43	122	3	table	table	NOUN
gujaf-43	122	4	of	of	ADP
gujaf-43	122	5	krejcie	krejcie	NOUN
gujaf-43	122	6	and	and	CCONJ
gujaf-43	122	7	morgan	morgan	PROPN
gujaf-43	122	8	(	(	PUNCT
gujaf-43	122	9	1970	1970	NUM
gujaf-43	122	10	)	)	PUNCT
gujaf-43	122	11	,	,	PUNCT
gujaf-43	122	12	the	the	DET
gujaf-43	122	13	population	population	NOUN
gujaf-43	122	14	ranged	range	VERB
gujaf-43	122	15	between	between	ADP
gujaf-43	122	16	160	160	NUM
gujaf-43	122	17	to	to	PART
gujaf-43	122	18	170	170	NUM
gujaf-43	122	19	has	have	AUX
gujaf-43	122	20	a	a	DET
gujaf-43	122	21	sample	sample	NOUN
gujaf-43	122	22	size	size	NOUN
gujaf-43	122	23	ranged	range	VERB
gujaf-43	122	24	from	from	ADP
gujaf-43	122	25	113	113	NUM
gujaf-43	122	26	to	to	ADP
gujaf-43	122	27	118	118	NUM
gujaf-43	122	28	.	.	PUNCT
gujaf-43	123	1	in	in	ADP
gujaf-43	123	2	this	this	DET
gujaf-43	123	3	study	study	NOUN
gujaf-43	123	4	the	the	DET
gujaf-43	123	5	sample	sample	NOUN
gujaf-43	123	6	size	size	NOUN
gujaf-43	123	7	averaged	average	VERB
gujaf-43	123	8	at	at	ADP
gujaf-43	123	9	114	114	NUM
gujaf-43	123	10	which	which	PRON
gujaf-43	123	11	is	be	AUX
gujaf-43	123	12	appropriate	appropriate	ADJ
gujaf-43	123	13	for	for	ADP
gujaf-43	123	14	the	the	DET
gujaf-43	123	15	study	study	NOUN
gujaf-43	123	16	.	.	PUNCT
gujaf-43	124	1	the	the	DET
gujaf-43	124	2	partial	partial	ADJ
gujaf-43	124	3	least	least	ADJ
gujaf-43	124	4	squares	square	NOUN
gujaf-43	124	5	(	(	PUNCT
gujaf-43	124	6	pls	pls	INTJ
gujaf-43	124	7	)	)	PUNCT
gujaf-43	124	8	path	path	NOUN
gujaf-43	124	9	modelling	modelling	NOUN
gujaf-43	124	10	was	be	AUX
gujaf-43	124	11	used	use	VERB
gujaf-43	124	12	to	to	PART
gujaf-43	124	13	test	test	VERB
gujaf-43	124	14	the	the	DET
gujaf-43	124	15	theoretical	theoretical	ADJ
gujaf-43	124	16	model	model	NOUN
gujaf-43	124	17	and	and	CCONJ
gujaf-43	124	18	hypotheses	hypothesis	NOUN
gujaf-43	124	19	.	.	PUNCT
gujaf-43	125	1	the	the	DET
gujaf-43	125	2	pls	pls	NOUN
gujaf-43	125	3	technique	technique	NOUN
gujaf-43	125	4	is	be	AUX
gujaf-43	125	5	considered	consider	VERB
gujaf-43	125	6	the	the	DET
gujaf-43	125	7	most	most	ADV
gujaf-43	125	8	suitable	suitable	ADJ
gujaf-43	125	9	technique	technique	NOUN
gujaf-43	125	10	because	because	SCONJ
gujaf-43	125	11	it	it	PRON
gujaf-43	125	12	provides	provide	VERB
gujaf-43	125	13	appropriate	appropriate	ADJ
gujaf-43	125	14	and	and	CCONJ
gujaf-43	125	15	most	most	ADV
gujaf-43	125	16	efficient	efficient	ADJ
gujaf-43	125	17	estimation	estimation	NOUN
gujaf-43	125	18	technique	technique	NOUN
gujaf-43	125	19	for	for	ADP
gujaf-43	125	20	a	a	DET
gujaf-43	125	21	series	series	NOUN
gujaf-43	125	22	of	of	ADP
gujaf-43	125	23	separate	separate	ADJ
gujaf-43	125	24	multiple	multiple	ADJ
gujaf-43	125	25	regression	regression	NOUN
gujaf-43	125	26	equations	equation	NOUN
gujaf-43	125	27	estimated	estimate	VERB
gujaf-43	125	28	simultaneously	simultaneously	ADV
gujaf-43	125	29	.	.	PUNCT
gujaf-43	126	1	(	(	PUNCT
gujaf-43	126	2	hair	hair	NOUN
gujaf-43	126	3	,	,	PUNCT
gujaf-43	126	4	et	et	PROPN
gujaf-43	126	5	al	al	PROPN
gujaf-43	126	6	,	,	PUNCT
gujaf-43	126	7	2010	2010	NUM
gujaf-43	126	8	)	)	PUNCT
gujaf-43	126	9	.	.	PUNCT
gujaf-43	127	1	secondly	secondly	ADV
gujaf-43	127	2	,	,	PUNCT
gujaf-43	127	3	it	it	PRON
gujaf-43	127	4	is	be	AUX
gujaf-43	127	5	used	use	VERB
gujaf-43	127	6	for	for	ADP
gujaf-43	127	7	estimating	estimate	VERB
gujaf-43	127	8	the	the	DET
gujaf-43	127	9	relationship	relationship	NOUN
gujaf-43	127	10	between	between	ADP
gujaf-43	127	11	the	the	DET
gujaf-43	127	12	constructs	construct	NOUN
gujaf-43	127	13	(	(	PUNCT
gujaf-43	127	14	structural	structural	ADJ
gujaf-43	127	15	model	model	NOUN
gujaf-43	127	16	)	)	PUNCT
gujaf-43	127	17	and	and	CCONJ
gujaf-43	127	18	relationships	relationship	NOUN
gujaf-43	127	19	between	between	ADP
gujaf-43	127	20	indicators	indicator	NOUN
gujaf-43	127	21	and	and	CCONJ
gujaf-43	127	22	their	their	PRON
gujaf-43	127	23	corresponding	corresponding	ADJ
gujaf-43	127	24	latent	latent	NOUN
gujaf-43	127	25	constructs	construct	NOUN
gujaf-43	127	26	(	(	PUNCT
gujaf-43	127	27	measurement	measurement	NOUN
gujaf-43	127	28	model	model	NOUN
gujaf-43	127	29	)	)	PUNCT
gujaf-43	127	30	simultaneously	simultaneously	ADV
gujaf-43	127	31	(	(	PUNCT
gujaf-43	127	32	chin	chin	NOUN
gujaf-43	127	33	,	,	PUNCT
gujaf-43	127	34	marcolin	marcolin	NOUN
gujaf-43	127	35	,	,	PUNCT
gujaf-43	127	36	&	&	CCONJ
gujaf-43	127	37	newsted	newste	VERB
gujaf-43	127	38	,	,	PUNCT
gujaf-43	127	39	2003	2003	NUM
gujaf-43	127	40	,	,	PUNCT
gujaf-43	127	41	duarte	duarte	PROPN
gujaf-43	127	42	&	&	CCONJ
gujaf-43	127	43	raposo	raposo	PROPN
gujaf-43	127	44	,	,	PUNCT
gujaf-43	127	45	2010	2010	NUM
gujaf-43	127	46	)	)	PUNCT
gujaf-43	127	47	.	.	PUNCT
gujaf-43	128	1	it	it	PRON
gujaf-43	128	2	is	be	AUX
gujaf-43	128	3	a	a	DET
gujaf-43	128	4	friendly	friendly	ADJ
gujaf-43	128	5	graphical	graphical	ADJ
gujaf-43	128	6	user	user	NOUN
gujaf-43	128	7	interface	interface	NOUN
gujaf-43	128	8	which	which	PRON
gujaf-43	128	9	help	help	VERB
gujaf-43	128	10	users	user	NOUN
gujaf-43	128	11	create	create	VERB
gujaf-43	128	12	a	a	DET
gujaf-43	128	13	moderating	moderate	VERB
gujaf-43	128	14	/	/	SYM
gujaf-43	128	15	mediating	mediate	VERB
gujaf-43	128	16	effect	effect	NOUN
gujaf-43	128	17	for	for	ADP
gujaf-43	128	18	path	path	NOUN
gujaf-43	128	19	models	model	NOUN
gujaf-43	128	20	with	with	ADP
gujaf-43	128	21	interaction	interaction	NOUN
gujaf-43	128	22	effects	effect	NOUN
gujaf-43	128	23	(	(	PUNCT
gujaf-43	128	24	temme	temme	PROPN
gujaf-43	128	25	,	,	PUNCT
gujaf-43	128	26	kreis	kreis	PROPN
gujaf-43	128	27	&	&	CCONJ
gujaf-43	128	28	hildebrandt	hildebrandt	PROPN
gujaf-43	128	29	,	,	PUNCT
gujaf-43	128	30	2006	2006	NUM
gujaf-43	128	31	,	,	PUNCT
gujaf-43	128	32	2010	2010	NUM
gujaf-43	128	33	)	)	PUNCT
gujaf-43	128	34	.	.	PUNCT
gujaf-43	129	1	the	the	DET
gujaf-43	129	2	study	study	NOUN
gujaf-43	129	3	follows	follow	VERB
gujaf-43	129	4	some	some	DET
gujaf-43	129	5	steps	step	NOUN
gujaf-43	129	6	in	in	ADP
gujaf-43	129	7	analysing	analyse	VERB
gujaf-43	129	8	the	the	DET
gujaf-43	129	9	data	datum	NOUN
gujaf-43	129	10	.	.	PUNCT
gujaf-43	130	1	firstly	firstly	ADV
gujaf-43	130	2	,	,	PUNCT
gujaf-43	130	3	the	the	DET
gujaf-43	130	4	data	datum	NOUN
gujaf-43	130	5	collected	collect	VERB
gujaf-43	130	6	was	be	AUX
gujaf-43	130	7	screened	screen	VERB
gujaf-43	130	8	by	by	ADP
gujaf-43	130	9	using	use	VERB
gujaf-43	130	10	spss	spss	PROPN
gujaf-43	130	11	to	to	PART
gujaf-43	130	12	ensure	ensure	VERB
gujaf-43	130	13	that	that	SCONJ
gujaf-43	130	14	it	it	PRON
gujaf-43	130	15	is	be	AUX
gujaf-43	130	16	suitable	suitable	ADJ
gujaf-43	130	17	for	for	ADP
gujaf-43	130	18	the	the	DET
gujaf-43	130	19	pls	pls	NOUN
gujaf-43	130	20	analysis	analysis	NOUN
gujaf-43	130	21	.	.	PUNCT
gujaf-43	131	1	secondly	secondly	ADV
gujaf-43	131	2	,	,	PUNCT
gujaf-43	131	3	to	to	PART
gujaf-43	131	4	justify	justify	VERB
gujaf-43	131	5	the	the	DET
gujaf-43	131	6	measurement	measurement	NOUN
gujaf-43	131	7	model	model	NOUN
gujaf-43	131	8	evaluation	evaluation	NOUN
gujaf-43	131	9	,	,	PUNCT
gujaf-43	131	10	individual	individual	ADJ
gujaf-43	131	11	item	item	NOUN
gujaf-43	131	12	reliabilities	reliability	NOUN
gujaf-43	131	13	,	,	PUNCT
gujaf-43	131	14	internal	internal	ADJ
gujaf-43	131	15	consistency	consistency	NOUN
gujaf-43	131	16	reliabilities	reliability	NOUN
gujaf-43	131	17	and	and	CCONJ
gujaf-43	131	18	outer	outer	ADJ
gujaf-43	131	19	loadings	loading	NOUN
gujaf-43	131	20	,	,	PUNCT
gujaf-43	131	21	convergent	convergent	NOUN
gujaf-43	131	22	validity	validity	NOUN
gujaf-43	131	23	and	and	CCONJ
gujaf-43	131	24	discriminate	discriminate	VERB
gujaf-43	131	25	validity	validity	NOUN
gujaf-43	131	26	were	be	AUX
gujaf-43	131	27	calculated	calculate	VERB
gujaf-43	131	28	by	by	ADP
gujaf-43	131	29	using	use	VERB
gujaf-43	131	30	smart	smart	ADJ
gujaf-43	131	31	pls	pls	NOUN
gujaf-43	131	32	software	software	NOUN
gujaf-43	131	33	.	.	PUNCT
gujaf-43	132	1	finally	finally	ADV
gujaf-43	132	2	,	,	PUNCT
gujaf-43	132	3	analytical	analytical	ADJ
gujaf-43	132	4	tools	tool	NOUN
gujaf-43	132	5	capable	capable	ADJ
gujaf-43	132	6	of	of	ADP
gujaf-43	132	7	handling	handle	VERB
gujaf-43	132	8	complex	complex	ADJ
gujaf-43	132	9	causal	causal	ADJ
gujaf-43	132	10	models	model	NOUN
gujaf-43	132	11	and	and	CCONJ
gujaf-43	132	12	which	which	PRON
gujaf-43	132	13	at	at	ADP
gujaf-43	132	14	the	the	DET
gujaf-43	132	15	same	same	ADJ
gujaf-43	132	16	time	time	NOUN
gujaf-43	132	17	carry	carry	VERB
gujaf-43	132	18	out	out	ADP
gujaf-43	132	19	factor	factor	NOUN
gujaf-43	132	20	analysis	analysis	NOUN
gujaf-43	132	21	,	,	PUNCT
gujaf-43	132	22	that	that	ADV
gujaf-43	132	23	is	is	ADV
gujaf-43	132	24	,	,	PUNCT
gujaf-43	132	25	multiple	multiple	ADJ
gujaf-43	132	26	regressions	regression	NOUN
gujaf-43	132	27	and	and	CCONJ
gujaf-43	132	28	path	path	NOUN
gujaf-43	132	29	analysis	analysis	NOUN
gujaf-43	132	30	,	,	PUNCT
gujaf-43	132	31	were	be	AUX
gujaf-43	132	32	employed	employ	VERB
gujaf-43	132	33	.	.	PUNCT
gujaf-43	133	1	the	the	DET
gujaf-43	133	2	questionnaire	questionnaire	NOUN
gujaf-43	133	3	was	be	AUX
gujaf-43	133	4	administered	administer	VERB
gujaf-43	133	5	to	to	ADP
gujaf-43	133	6	the	the	DET
gujaf-43	133	7	practicing	practice	VERB
gujaf-43	133	8	auditors	auditor	NOUN
gujaf-43	133	9	of	of	ADP
gujaf-43	133	10	accountancy	accountancy	NOUN
gujaf-43	133	11	firms	firm	NOUN
gujaf-43	133	12	in	in	ADP
gujaf-43	133	13	kano	kano	PROPN
gujaf-43	133	14	metropolis	metropolis	PROPN
gujaf-43	133	15	.	.	PUNCT
gujaf-43	134	1	the	the	DET
gujaf-43	134	2	questionnaire	questionnaire	NOUN
gujaf-43	134	3	was	be	AUX
gujaf-43	134	4	divided	divide	VERB
gujaf-43	134	5	into	into	ADP
gujaf-43	134	6	four	four	NUM
gujaf-43	134	7	sections	section	NOUN
gujaf-43	134	8	.	.	PUNCT
gujaf-43	135	1	the	the	DET
gujaf-43	135	2	first	first	ADJ
gujaf-43	135	3	section	section	NOUN
gujaf-43	135	4	was	be	AUX
gujaf-43	135	5	on	on	ADP
gujaf-43	135	6	bio	bio	PROPN
gujaf-43	135	7	data	datum	NOUN
gujaf-43	135	8	and	and	CCONJ
gujaf-43	135	9	the	the	DET
gujaf-43	135	10	subsequent	subsequent	ADJ
gujaf-43	135	11	sections	section	NOUN
gujaf-43	135	12	were	be	AUX
gujaf-43	135	13	concerned	concern	VERB
gujaf-43	135	14	with	with	ADP
gujaf-43	135	15	variables	variable	NOUN
gujaf-43	135	16	involved	involve	VERB
gujaf-43	135	17	in	in	ADP
gujaf-43	135	18	each	each	DET
gujaf-43	135	19	research	research	NOUN
gujaf-43	135	20	objective	objective	NOUN
gujaf-43	135	21	.	.	PUNCT
gujaf-43	136	1	the	the	DET
gujaf-43	136	2	structured	structured	ADJ
gujaf-43	136	3	questionnaire	questionnaire	NOUN
gujaf-43	136	4	consists	consist	VERB
gujaf-43	136	5	of	of	ADP
gujaf-43	136	6	closed	closed	ADJ
gujaf-43	136	7	-	-	PUNCT
gujaf-43	136	8	ended	end	VERB
gujaf-43	136	9	questions	question	NOUN
gujaf-43	136	10	and	and	CCONJ
gujaf-43	136	11	a	a	DET
gujaf-43	136	12	five	five	NUM
gujaf-43	136	13	point	point	NOUN
gujaf-43	136	14	likert	likert	ADJ
gujaf-43	136	15	scale	scale	NOUN
gujaf-43	136	16	question	question	NOUN
gujaf-43	136	17	stating	state	VERB
gujaf-43	136	18	always	always	ADV
gujaf-43	136	19	,	,	PUNCT
gujaf-43	136	20	sometimes	sometimes	ADV
gujaf-43	136	21	,	,	PUNCT
gujaf-43	136	22	do	do	AUX
gujaf-43	136	23	n’t	not	PART
gujaf-43	136	24	know	know	VERB
gujaf-43	136	25	,	,	PUNCT
gujaf-43	136	26	rarely	rarely	ADV
gujaf-43	136	27	and	and	CCONJ
gujaf-43	136	28	never	never	ADV
gujaf-43	136	29	as	as	ADP
gujaf-43	136	30	options	option	NOUN
gujaf-43	136	31	.	.	PUNCT
gujaf-43	137	1	the	the	DET
gujaf-43	137	2	reason	reason	NOUN
gujaf-43	137	3	for	for	ADP
gujaf-43	137	4	choosing	choose	VERB
gujaf-43	137	5	five	five	NUM
gujaf-43	137	6	-	-	PUNCT
gujaf-43	137	7	point	point	NOUN
gujaf-43	137	8	likert	likert	NOUN
gujaf-43	137	9	scales	scale	NOUN
gujaf-43	137	10	over	over	ADP
gujaf-43	137	11	others	other	NOUN
gujaf-43	137	12	in	in	ADP
gujaf-43	137	13	this	this	DET
gujaf-43	137	14	study	study	NOUN
gujaf-43	137	15	is	be	AUX
gujaf-43	137	16	because	because	SCONJ
gujaf-43	137	17	it	it	PRON
gujaf-43	137	18	is	be	AUX
gujaf-43	137	19	more	more	ADV
gujaf-43	137	20	suitable	suitable	ADJ
gujaf-43	137	21	in	in	ADP
gujaf-43	137	22	enhancing	enhance	VERB
gujaf-43	137	23	the	the	DET
gujaf-43	137	24	reliability	reliability	NOUN
gujaf-43	137	25	of	of	ADP
gujaf-43	137	26	measures	measure	NOUN
gujaf-43	137	27	and	and	CCONJ
gujaf-43	137	28	reduces	reduce	VERB
gujaf-43	137	29	social	social	ADJ
gujaf-43	137	30	desirability	desirability	NOUN
gujaf-43	137	31	bias	bias	NOUN
gujaf-43	137	32	that	that	PRON
gujaf-43	137	33	could	could	AUX
gujaf-43	137	34	lead	lead	VERB
gujaf-43	137	35	to	to	ADP
gujaf-43	137	36	distortion	distortion	NOUN
gujaf-43	137	37	of	of	ADP
gujaf-43	137	38	the	the	DET
gujaf-43	137	39	substantive	substantive	ADJ
gujaf-43	137	40	results	result	NOUN
gujaf-43	137	41	.	.	PUNCT
gujaf-43	138	1	hence	hence	ADV
gujaf-43	138	2	,	,	PUNCT
gujaf-43	138	3	respondent	respondent	NOUN
gujaf-43	138	4	may	may	AUX
gujaf-43	138	5	not	not	PART
gujaf-43	138	6	have	have	VERB
gujaf-43	138	7	prior	prior	ADJ
gujaf-43	138	8	knowledge	knowledge	NOUN
gujaf-43	138	9	of	of	ADP
gujaf-43	138	10	what	what	PRON
gujaf-43	138	11	is	be	AUX
gujaf-43	138	12	being	be	AUX
gujaf-43	138	13	investigated	investigate	VERB
gujaf-43	138	14	,	,	PUNCT
gujaf-43	138	15	therefore	therefore	ADV
gujaf-43	138	16	decreasing	decrease	VERB
gujaf-43	138	17	their	their	PRON
gujaf-43	138	18	tendency	tendency	NOUN
gujaf-43	138	19	to	to	PART
gujaf-43	138	20	respond	respond	VERB
gujaf-43	138	21	in	in	ADP
gujaf-43	138	22	a	a	DET
gujaf-43	138	23	particular	particular	ADJ
gujaf-43	138	24	way	way	NOUN
gujaf-43	138	25	.	.	PUNCT
gujaf-43	139	1	this	this	PRON
gujaf-43	139	2	is	be	AUX
gujaf-43	139	3	in	in	ADP
gujaf-43	139	4	line	line	NOUN
gujaf-43	139	5	with	with	ADP
gujaf-43	139	6	similar	similar	ADJ
gujaf-43	139	7	scales	scale	NOUN
gujaf-43	139	8	used	use	VERB
gujaf-43	139	9	in	in	ADP
gujaf-43	139	10	previous	previous	ADJ
gujaf-43	139	11	studies	study	NOUN
gujaf-43	139	12	such	such	ADJ
gujaf-43	139	13	as	as	ADP
gujaf-43	139	14	palil	palil	NOUN
gujaf-43	139	15	(	(	PUNCT
gujaf-43	139	16	2010	2010	NUM
gujaf-43	139	17	)	)	PUNCT
gujaf-43	139	18	and	and	CCONJ
gujaf-43	139	19	kura	kura	PROPN
gujaf-43	139	20	,	,	PUNCT
gujaf-43	139	21	(	(	PUNCT
gujaf-43	139	22	2014	2014	NUM
gujaf-43	139	23	)	)	PUNCT
gujaf-43	139	24	.	.	PUNCT
gujaf-43	140	1	gusau	gusau	PROPN
gujaf-43	140	2	journal	journal	PROPN
gujaf-43	140	3	of	of	ADP
gujaf-43	140	4	accounting	accounting	NOUN
gujaf-43	140	5	and	and	CCONJ
gujaf-43	140	6	finance	finance	NOUN
gujaf-43	140	7	,	,	PUNCT
gujaf-43	140	8	vol	vol	NOUN
gujaf-43	140	9	.	.	PUNCT
gujaf-43	141	1	i	i	PRON
gujaf-43	141	2	,	,	PUNCT
gujaf-43	141	3	issue	issue	NOUN
gujaf-43	141	4	2	2	NUM
gujaf-43	141	5	,	,	PUNCT
gujaf-43	141	6	october	october	PROPN
gujaf-43	141	7	,	,	PUNCT
gujaf-43	141	8	2020	2020	NUM
gujaf-43	141	9	10	10	NUM
gujaf-43	141	10	4.1	4.1	NUM
gujaf-43	141	11	results	result	NOUN
gujaf-43	141	12	and	and	CCONJ
gujaf-43	141	13	discussions	discussion	NOUN
gujaf-43	141	14	the	the	DET
gujaf-43	141	15	response	response	NOUN
gujaf-43	141	16	rate	rate	NOUN
gujaf-43	141	17	for	for	ADP
gujaf-43	141	18	the	the	DET
gujaf-43	141	19	data	data	NOUN
gujaf-43	141	20	collection	collection	NOUN
gujaf-43	141	21	for	for	ADP
gujaf-43	141	22	this	this	DET
gujaf-43	141	23	study	study	NOUN
gujaf-43	141	24	is	be	AUX
gujaf-43	141	25	that	that	SCONJ
gujaf-43	141	26	,	,	PUNCT
gujaf-43	141	27	out	out	ADP
gujaf-43	141	28	of	of	ADP
gujaf-43	141	29	the	the	DET
gujaf-43	141	30	160	160	NUM
gujaf-43	141	31	questionnaires	questionnaire	NOUN
gujaf-43	141	32	distributed	distribute	VERB
gujaf-43	141	33	to	to	ADP
gujaf-43	141	34	the	the	DET
gujaf-43	141	35	sample	sample	NOUN
gujaf-43	141	36	of	of	ADP
gujaf-43	141	37	auditors	auditor	NOUN
gujaf-43	141	38	of	of	ADP
gujaf-43	141	39	various	various	ADJ
gujaf-43	141	40	accountancy	accountancy	NOUN
gujaf-43	141	41	firms	firm	NOUN
gujaf-43	141	42	,	,	PUNCT
gujaf-43	141	43	117	117	NUM
gujaf-43	141	44	questionnaires	questionnaire	NOUN
gujaf-43	141	45	were	be	AUX
gujaf-43	141	46	successfully	successfully	ADV
gujaf-43	141	47	returned	return	VERB
gujaf-43	141	48	duly	duly	ADV
gujaf-43	141	49	responded	respond	VERB
gujaf-43	141	50	,	,	PUNCT
gujaf-43	141	51	which	which	PRON
gujaf-43	141	52	represents	represent	VERB
gujaf-43	141	53	73	73	NUM
gujaf-43	141	54	percent	percent	NOUN
gujaf-43	141	55	of	of	ADP
gujaf-43	141	56	the	the	DET
gujaf-43	141	57	total	total	ADJ
gujaf-43	141	58	questionnaires	questionnaire	NOUN
gujaf-43	141	59	distributed	distribute	VERB
gujaf-43	141	60	.	.	PUNCT
gujaf-43	142	1	however	however	ADV
gujaf-43	142	2	,	,	PUNCT
gujaf-43	142	3	out	out	ADP
gujaf-43	142	4	of	of	ADP
gujaf-43	142	5	that	that	DET
gujaf-43	142	6	total	total	ADJ
gujaf-43	142	7	number	number	NOUN
gujaf-43	142	8	of	of	ADP
gujaf-43	142	9	returned	return	VERB
gujaf-43	142	10	questionnaires	questionnaire	NOUN
gujaf-43	142	11	,	,	PUNCT
gujaf-43	142	12	only	only	ADV
gujaf-43	142	13	107	107	NUM
gujaf-43	142	14	questionnaires	questionnaire	NOUN
gujaf-43	142	15	representing	represent	VERB
gujaf-43	142	16	91	91	NUM
gujaf-43	142	17	percent	percent	NOUN
gujaf-43	142	18	of	of	ADP
gujaf-43	142	19	the	the	DET
gujaf-43	142	20	total	total	ADJ
gujaf-43	142	21	distributed	distribute	VERB
gujaf-43	142	22	were	be	AUX
gujaf-43	142	23	appropriate	appropriate	ADJ
gujaf-43	142	24	for	for	ADP
gujaf-43	142	25	data	datum	NOUN
gujaf-43	142	26	analysis	analysis	NOUN
gujaf-43	142	27	.	.	PUNCT
gujaf-43	143	1	consequently	consequently	ADV
gujaf-43	143	2	,	,	PUNCT
gujaf-43	143	3	the	the	DET
gujaf-43	143	4	remaining	remain	VERB
gujaf-43	143	5	questionnaires	questionnaire	NOUN
gujaf-43	143	6	representing	represent	VERB
gujaf-43	143	7	9	9	NUM
gujaf-43	143	8	percent	percent	NOUN
gujaf-43	143	9	were	be	AUX
gujaf-43	143	10	removed	remove	VERB
gujaf-43	143	11	from	from	ADP
gujaf-43	143	12	the	the	DET
gujaf-43	143	13	data	datum	NOUN
gujaf-43	143	14	appropriate	appropriate	ADJ
gujaf-43	143	15	for	for	ADP
gujaf-43	143	16	analysis	analysis	NOUN
gujaf-43	143	17	(	(	PUNCT
gujaf-43	143	18	hair	hair	NOUN
gujaf-43	143	19	,	,	PUNCT
gujaf-43	143	20	anderson	anderson	PROPN
gujaf-43	143	21	,	,	PUNCT
gujaf-43	143	22	tatham	tatham	PROPN
gujaf-43	143	23	&	&	CCONJ
gujaf-43	143	24	black	black	ADJ
gujaf-43	143	25	,	,	PUNCT
gujaf-43	143	26	1998	1998	NUM
gujaf-43	143	27	)	)	PUNCT
gujaf-43	143	28	.	.	PUNCT
gujaf-43	144	1	table	table	NOUN
gujaf-43	144	2	4.1	4.1	NUM
gujaf-43	144	3	questionnaire	questionnaire	NOUN
gujaf-43	144	4	distribution	distribution	NOUN
gujaf-43	144	5	and	and	CCONJ
gujaf-43	144	6	response	response	NOUN
gujaf-43	144	7	rate	rate	NOUN
gujaf-43	144	8	questionniare	questionniare	NOUN
gujaf-43	144	9	frequency	frequency	NOUN
gujaf-43	144	10	percentage	percentage	NOUN
gujaf-43	144	11	distributed	distribute	VERB
gujaf-43	144	12	questionnaire	questionnaire	NOUN
gujaf-43	144	13	160	160	NUM
gujaf-43	144	14	100	100	NUM
gujaf-43	144	15	unreturned	unreturned	ADJ
gujaf-43	144	16	43	43	NUM
gujaf-43	144	17	27	27	NUM
gujaf-43	144	18	returned	return	VERB
gujaf-43	144	19	117	117	NUM
gujaf-43	144	20	73	73	NUM
gujaf-43	144	21	rejected	reject	VERB
gujaf-43	144	22	10	10	NUM
gujaf-43	144	23	9	9	NUM
gujaf-43	144	24	retained	retain	VERB
gujaf-43	144	25	107	107	NUM
gujaf-43	144	26	91	91	NUM
gujaf-43	144	27	(	(	PUNCT
gujaf-43	144	28	source	source	NOUN
gujaf-43	144	29	:	:	PUNCT
gujaf-43	144	30	compiled	compile	VERB
gujaf-43	144	31	by	by	ADP
gujaf-43	144	32	the	the	DET
gujaf-43	144	33	researcher	researcher	NOUN
gujaf-43	144	34	,	,	PUNCT
gujaf-43	144	35	2019	2019	NUM
gujaf-43	144	36	)	)	PUNCT
gujaf-43	144	37	the	the	DET
gujaf-43	144	38	response	response	NOUN
gujaf-43	144	39	rate	rate	NOUN
gujaf-43	144	40	in	in	ADP
gujaf-43	144	41	this	this	DET
gujaf-43	144	42	study	study	NOUN
gujaf-43	144	43	is	be	AUX
gujaf-43	144	44	91	91	NUM
gujaf-43	144	45	percent	percent	NOUN
gujaf-43	144	46	out	out	ADP
gujaf-43	144	47	of	of	ADP
gujaf-43	144	48	100	100	NUM
gujaf-43	144	49	percent	percent	NOUN
gujaf-43	144	50	;	;	PUNCT
gujaf-43	144	51	this	this	DET
gujaf-43	144	52	size	size	NOUN
gujaf-43	144	53	is	be	AUX
gujaf-43	144	54	successfully	successfully	ADV
gujaf-43	144	55	adequate	adequate	ADJ
gujaf-43	144	56	for	for	ADP
gujaf-43	144	57	data	datum	NOUN
gujaf-43	144	58	analysis	analysis	NOUN
gujaf-43	144	59	.	.	PUNCT
gujaf-43	145	1	a	a	DET
gujaf-43	145	2	response	response	NOUN
gujaf-43	145	3	rate	rate	NOUN
gujaf-43	145	4	of	of	ADP
gujaf-43	145	5	50	50	NUM
gujaf-43	145	6	percent	percent	NOUN
gujaf-43	145	7	,	,	PUNCT
gujaf-43	145	8	60	60	NUM
gujaf-43	145	9	percent	percent	NOUN
gujaf-43	145	10	and	and	CCONJ
gujaf-43	145	11	70	70	NUM
gujaf-43	145	12	percent	percent	NOUN
gujaf-43	145	13	were	be	AUX
gujaf-43	145	14	considered	consider	VERB
gujaf-43	145	15	adequate	adequate	ADJ
gujaf-43	145	16	,	,	PUNCT
gujaf-43	145	17	good	good	ADJ
gujaf-43	145	18	and	and	CCONJ
gujaf-43	145	19	very	very	ADV
gujaf-43	145	20	good	good	ADJ
gujaf-43	145	21	respectively	respectively	ADV
gujaf-43	145	22	for	for	ADP
gujaf-43	145	23	data	data	NOUN
gujaf-43	145	24	analysis	analysis	NOUN
gujaf-43	145	25	(	(	PUNCT
gujaf-43	145	26	babbie	babbie	NOUN
gujaf-43	145	27	,	,	PUNCT
gujaf-43	145	28	2007	2007	NUM
gujaf-43	145	29	)	)	PUNCT
gujaf-43	145	30	.	.	PUNCT
gujaf-43	146	1	in	in	ADP
gujaf-43	146	2	this	this	DET
gujaf-43	146	3	study	study	NOUN
gujaf-43	146	4	the	the	DET
gujaf-43	146	5	response	response	NOUN
gujaf-43	146	6	rate	rate	NOUN
gujaf-43	146	7	is	be	AUX
gujaf-43	146	8	considered	consider	VERB
gujaf-43	146	9	as	as	ADP
gujaf-43	146	10	very	very	ADV
gujaf-43	146	11	good	good	ADJ
gujaf-43	146	12	for	for	ADP
gujaf-43	146	13	data	datum	NOUN
gujaf-43	146	14	analysis	analysis	NOUN
gujaf-43	146	15	.	.	PUNCT
gujaf-43	147	1	4.1.1	4.1.1	NUM
gujaf-43	148	1	the	the	DET
gujaf-43	148	2	effect	effect	NOUN
gujaf-43	148	3	of	of	ADP
gujaf-43	148	4	professional	professional	ADJ
gujaf-43	148	5	ethics	ethic	NOUN
gujaf-43	148	6	on	on	ADP
gujaf-43	148	7	auditor	auditor	NOUN
gujaf-43	148	8	’s	’s	PART
gujaf-43	148	9	skepticism	skepticism	NOUN
gujaf-43	148	10	this	this	DET
gujaf-43	148	11	section	section	NOUN
gujaf-43	148	12	explains	explain	VERB
gujaf-43	148	13	the	the	DET
gujaf-43	148	14	assessment	assessment	NOUN
gujaf-43	148	15	of	of	ADP
gujaf-43	148	16	measurements	measurement	NOUN
gujaf-43	148	17	model	model	NOUN
gujaf-43	148	18	which	which	PRON
gujaf-43	148	19	involves	involve	VERB
gujaf-43	148	20	determining	determine	VERB
gujaf-43	148	21	individual	individual	ADJ
gujaf-43	148	22	item	item	NOUN
gujaf-43	148	23	reliability	reliability	NOUN
gujaf-43	148	24	,	,	PUNCT
gujaf-43	148	25	internal	internal	ADJ
gujaf-43	148	26	consistency	consistency	NOUN
gujaf-43	148	27	reliability	reliability	NOUN
gujaf-43	148	28	and	and	CCONJ
gujaf-43	148	29	discriminate	discriminate	VERB
gujaf-43	148	30	validity	validity	NOUN
gujaf-43	148	31	(	(	PUNCT
gujaf-43	148	32	hair	hair	NOUN
gujaf-43	148	33	et	et	PROPN
gujaf-43	148	34	al	al	PROPN
gujaf-43	148	35	.	.	PROPN
gujaf-43	148	36	,	,	PUNCT
gujaf-43	148	37	2014	2014	NUM
gujaf-43	148	38	;	;	PUNCT
gujaf-43	148	39	hair	hair	NOUN
gujaf-43	148	40	et	et	PROPN
gujaf-43	148	41	al	al	PROPN
gujaf-43	148	42	.	.	PROPN
gujaf-43	148	43	,	,	PUNCT
gujaf-43	148	44	2011	2011	NUM
gujaf-43	148	45	;	;	PUNCT
gujaf-43	148	46	henseler	henseler	X
gujaf-43	148	47	et	et	PROPN
gujaf-43	148	48	al	al	PROPN
gujaf-43	148	49	.	.	PROPN
gujaf-43	148	50	,	,	PUNCT
gujaf-43	148	51	2009	2009	NUM
gujaf-43	148	52	)	)	PUNCT
gujaf-43	148	53	.	.	PUNCT
gujaf-43	149	1	gusau	gusau	PROPN
gujaf-43	149	2	journal	journal	PROPN
gujaf-43	149	3	of	of	ADP
gujaf-43	149	4	accounting	accounting	NOUN
gujaf-43	149	5	and	and	CCONJ
gujaf-43	149	6	finance	finance	NOUN
gujaf-43	149	7	,	,	PUNCT
gujaf-43	149	8	vol	vol	NOUN
gujaf-43	149	9	.	.	PUNCT
gujaf-43	150	1	i	i	PRON
gujaf-43	150	2	,	,	PUNCT
gujaf-43	150	3	issue	issue	NOUN
gujaf-43	150	4	2	2	NUM
gujaf-43	150	5	,	,	PUNCT
gujaf-43	150	6	october	october	PROPN
gujaf-43	150	7	,	,	PUNCT
gujaf-43	150	8	2020	2020	NUM
gujaf-43	150	9	11	11	NUM
gujaf-43	150	10	figure	figure	NOUN
gujaf-43	150	11	1	1	NUM
gujaf-43	150	12	.	.	PUNCT
gujaf-43	150	13	measurement	measurement	NOUN
gujaf-43	150	14	model	model	PROPN
gujaf-43	150	15	source	source	PROPN
gujaf-43	150	16	:	:	PUNCT
gujaf-43	150	17	generated	generate	VERB
gujaf-43	150	18	by	by	ADP
gujaf-43	150	19	the	the	DET
gujaf-43	150	20	researcher	researcher	NOUN
gujaf-43	150	21	using	use	VERB
gujaf-43	150	22	pls	pls	PROPN
gujaf-43	150	23	path	path	NOUN
gujaf-43	150	24	model	model	NOUN
gujaf-43	150	25	.	.	PUNCT
gujaf-43	151	1	4.4.2	4.4.2	NUM
gujaf-43	151	2	individual	individual	ADJ
gujaf-43	151	3	item	item	NOUN
gujaf-43	151	4	reliability	reliability	NOUN
gujaf-43	151	5	individual	individual	ADJ
gujaf-43	151	6	item	item	NOUN
gujaf-43	151	7	reliability	reliability	NOUN
gujaf-43	151	8	was	be	AUX
gujaf-43	151	9	assessed	assess	VERB
gujaf-43	151	10	by	by	ADP
gujaf-43	151	11	examining	examine	VERB
gujaf-43	151	12	the	the	DET
gujaf-43	151	13	outer	outer	ADJ
gujaf-43	151	14	loadings	loading	NOUN
gujaf-43	151	15	of	of	ADP
gujaf-43	151	16	each	each	DET
gujaf-43	151	17	construct	construct	NOUN
gujaf-43	151	18	measured	measure	VERB
gujaf-43	151	19	(	(	PUNCT
gujaf-43	151	20	duarte	duarte	PROPN
gujaf-43	151	21	&	&	CCONJ
gujaf-43	151	22	raposo	raposo	PROPN
gujaf-43	151	23	,	,	PUNCT
gujaf-43	151	24	2010	2010	NUM
gujaf-43	151	25	,	,	PUNCT
gujaf-43	151	26	hair	hair	NOUN
gujaf-43	151	27	et	et	PROPN
gujaf-43	151	28	al	al	PROPN
gujaf-43	151	29	.	.	PROPN
gujaf-43	151	30	,	,	PUNCT
gujaf-43	151	31	2014	2014	NUM
gujaf-43	151	32	,	,	PUNCT
gujaf-43	151	33	hair	hair	NOUN
gujaf-43	151	34	et	et	NOUN
gujaf-43	151	35	al	al	PROPN
gujaf-43	151	36	2011	2011	NUM
gujaf-43	151	37	and	and	CCONJ
gujaf-43	151	38	hulland	hulland	ADV
gujaf-43	151	39	,	,	PUNCT
gujaf-43	151	40	1999	1999	NUM
gujaf-43	151	41	)	)	PUNCT
gujaf-43	151	42	.	.	PUNCT
gujaf-43	152	1	however	however	ADV
gujaf-43	152	2	,	,	PUNCT
gujaf-43	152	3	only	only	ADJ
gujaf-43	152	4	items	item	NOUN
gujaf-43	152	5	with	with	ADP
gujaf-43	152	6	loading	loading	NOUN
gujaf-43	152	7	between	between	ADP
gujaf-43	152	8	0.40	0.40	NUM
gujaf-43	152	9	and	and	CCONJ
gujaf-43	152	10	0.70	0.70	NUM
gujaf-43	152	11	should	should	AUX
gujaf-43	152	12	be	be	AUX
gujaf-43	152	13	retained	retain	VERB
gujaf-43	152	14	as	as	SCONJ
gujaf-43	152	15	the	the	DET
gujaf-43	152	16	rule	rule	NOUN
gujaf-43	152	17	indicates	indicate	VERB
gujaf-43	152	18	(	(	PUNCT
gujaf-43	152	19	hair	hair	NOUN
gujaf-43	152	20	et	et	PROPN
gujaf-43	152	21	al	al	PROPN
gujaf-43	152	22	,	,	PUNCT
gujaf-43	152	23	2014	2014	NUM
gujaf-43	152	24	)	)	PUNCT
gujaf-43	152	25	.	.	PUNCT
gujaf-43	153	1	therefore	therefore	ADV
gujaf-43	153	2	,	,	PUNCT
gujaf-43	153	3	out	out	ADP
gujaf-43	153	4	of	of	ADP
gujaf-43	153	5	11	11	NUM
gujaf-43	153	6	items	item	NOUN
gujaf-43	153	7	,	,	PUNCT
gujaf-43	153	8	3	3	NUM
gujaf-43	153	9	were	be	AUX
gujaf-43	153	10	deleted	delete	VERB
gujaf-43	153	11	because	because	SCONJ
gujaf-43	153	12	they	they	PRON
gujaf-43	153	13	presented	present	VERB
gujaf-43	153	14	loadings	loading	NOUN
gujaf-43	153	15	below	below	ADP
gujaf-43	153	16	the	the	DET
gujaf-43	153	17	threshold	threshold	NOUN
gujaf-43	153	18	of	of	ADP
gujaf-43	153	19	0.40	0.40	NUM
gujaf-43	153	20	.	.	PUNCT
gujaf-43	154	1	subsequently	subsequently	ADV
gujaf-43	154	2	,	,	PUNCT
gujaf-43	154	3	only	only	ADV
gujaf-43	154	4	8	8	NUM
gujaf-43	154	5	items	item	NOUN
gujaf-43	154	6	were	be	AUX
gujaf-43	154	7	retained	retain	VERB
gujaf-43	154	8	as	as	SCONJ
gujaf-43	154	9	they	they	PRON
gujaf-43	154	10	presented	present	VERB
gujaf-43	154	11	loadings	loading	NOUN
gujaf-43	154	12	higher	high	ADJ
gujaf-43	154	13	than	than	ADP
gujaf-43	154	14	0.40	0.40	NUM
gujaf-43	154	15	.	.	PUNCT
gujaf-43	155	1	4.4.3	4.4.3	NUM
gujaf-43	155	2	internal	internal	ADJ
gujaf-43	155	3	consistency	consistency	NOUN
gujaf-43	155	4	reliability	reliability	NOUN
gujaf-43	155	5	internal	internal	ADJ
gujaf-43	155	6	consistency	consistency	NOUN
gujaf-43	155	7	reliability	reliability	NOUN
gujaf-43	155	8	justifiers	justifier	NOUN
gujaf-43	155	9	that	that	SCONJ
gujaf-43	155	10	all	all	DET
gujaf-43	155	11	items	item	NOUN
gujaf-43	155	12	on	on	ADP
gujaf-43	155	13	a	a	DET
gujaf-43	155	14	particular	particular	ADJ
gujaf-43	155	15	scale	scale	NOUN
gujaf-43	155	16	are	be	AUX
gujaf-43	155	17	measuring	measure	VERB
gujaf-43	155	18	the	the	DET
gujaf-43	155	19	same	same	ADJ
gujaf-43	155	20	concept	concept	NOUN
gujaf-43	155	21	(	(	PUNCT
gujaf-43	155	22	bijttebier	bijttebier	X
gujaf-43	155	23	et	et	PROPN
gujaf-43	155	24	al	al	PROPN
gujaf-43	155	25	,	,	PUNCT
gujaf-43	155	26	2000	2000	NUM
gujaf-43	155	27	,	,	PUNCT
gujaf-43	155	28	sun	sun	PROPN
gujaf-43	155	29	et	et	PROPN
gujaf-43	155	30	al	al	PROPN
gujaf-43	155	31	,	,	PUNCT
gujaf-43	155	32	2007	2007	NUM
gujaf-43	155	33	)	)	PUNCT
gujaf-43	155	34	,	,	PUNCT
gujaf-43	155	35	this	this	DET
gujaf-43	155	36	study	study	NOUN
gujaf-43	155	37	uses	use	VERB
gujaf-43	155	38	composite	composite	ADJ
gujaf-43	155	39	reliability	reliability	NOUN
gujaf-43	155	40	coefficient	coefficient	NOUN
gujaf-43	155	41	as	as	ADP
gujaf-43	155	42	the	the	DET
gujaf-43	155	43	most	most	ADV
gujaf-43	155	44	appropriate	appropriate	ADJ
gujaf-43	155	45	for	for	ADP
gujaf-43	155	46	the	the	DET
gujaf-43	155	47	internal	internal	ADJ
gujaf-43	155	48	consistency	consistency	NOUN
gujaf-43	155	49	reliability	reliability	NOUN
gujaf-43	155	50	of	of	ADP
gujaf-43	155	51	measures	measure	NOUN
gujaf-43	155	52	adopted	adopt	VERB
gujaf-43	155	53	.	.	PUNCT
gujaf-43	156	1	this	this	PRON
gujaf-43	156	2	signifies	signify	VERB
gujaf-43	156	3	that	that	SCONJ
gujaf-43	156	4	for	for	ADP
gujaf-43	156	5	any	any	PRON
gujaf-43	156	6	of	of	ADP
gujaf-43	156	7	the	the	DET
gujaf-43	156	8	particular	particular	ADJ
gujaf-43	156	9	reliability	reliability	NOUN
gujaf-43	156	10	coefficients	coefficient	NOUN
gujaf-43	156	11	used	use	VERB
gujaf-43	156	12	,	,	PUNCT
gujaf-43	156	13	an	an	DET
gujaf-43	156	14	internal	internal	ADJ
gujaf-43	156	15	consistency	consistency	NOUN
gujaf-43	156	16	reliability	reliability	NOUN
gujaf-43	156	17	value	value	NOUN
gujaf-43	156	18	above	above	ADP
gujaf-43	156	19	0.70	0.70	NUM
gujaf-43	156	20	is	be	AUX
gujaf-43	156	21	regarded	regard	VERB
gujaf-43	156	22	as	as	ADP
gujaf-43	156	23	satisfactory	satisfactory	ADJ
gujaf-43	156	24	for	for	ADP
gujaf-43	156	25	an	an	DET
gujaf-43	156	26	adequate	adequate	ADJ
gujaf-43	156	27	model	model	NOUN
gujaf-43	156	28	,	,	PUNCT
gujaf-43	156	29	whereas	whereas	SCONJ
gujaf-43	156	30	a	a	DET
gujaf-43	156	31	value	value	NOUN
gujaf-43	156	32	below	below	ADP
gujaf-43	156	33	0.60	0.60	NUM
gujaf-43	156	34	indicates	indicate	VERB
gujaf-43	156	35	lack	lack	NOUN
gujaf-43	156	36	of	of	ADP
gujaf-43	156	37	reliability	reliability	NOUN
gujaf-43	156	38	.	.	PUNCT
gujaf-43	157	1	thus	thus	ADV
gujaf-43	157	2	,	,	PUNCT
gujaf-43	157	3	the	the	DET
gujaf-43	157	4	interpretation	interpretation	NOUN
gujaf-43	157	5	of	of	ADP
gujaf-43	157	6	internal	internal	ADJ
gujaf-43	157	7	consistency	consistency	NOUN
gujaf-43	157	8	reliability	reliability	NOUN
gujaf-43	157	9	using	use	VERB
gujaf-43	157	10	composite	composite	ADJ
gujaf-43	157	11	reliability	reliability	NOUN
gujaf-43	157	12	coefficient	coefficient	NOUN
gujaf-43	157	13	should	should	AUX
gujaf-43	157	14	be	be	AUX
gujaf-43	157	15	at	at	ADV
gujaf-43	157	16	least	least	ADJ
gujaf-43	157	17	.70	.70	NUM
gujaf-43	157	18	and	and	CCONJ
gujaf-43	157	19	above	above	ADV
gujaf-43	157	20	(	(	PUNCT
gujaf-43	157	21	bagozzi	bagozzi	NOUN
gujaf-43	157	22	&	&	CCONJ
gujaf-43	157	23	yi	yi	PROPN
gujaf-43	157	24	,	,	PUNCT
gujaf-43	157	25	1988	1988	NUM
gujaf-43	157	26	,	,	PUNCT
gujaf-43	157	27	hair	hair	NOUN
gujaf-43	157	28	et	et	PROPN
gujaf-43	157	29	al	al	PROPN
gujaf-43	157	30	,	,	PUNCT
gujaf-43	157	31	2011	2011	NUM
gujaf-43	157	32	)	)	PUNCT
gujaf-43	157	33	.	.	PUNCT
gujaf-43	158	1	gusau	gusau	PROPN
gujaf-43	158	2	journal	journal	PROPN
gujaf-43	158	3	of	of	ADP
gujaf-43	158	4	accounting	accounting	NOUN
gujaf-43	158	5	and	and	CCONJ
gujaf-43	158	6	finance	finance	NOUN
gujaf-43	158	7	,	,	PUNCT
gujaf-43	158	8	vol	vol	NOUN
gujaf-43	158	9	.	.	PUNCT
gujaf-43	159	1	i	i	PRON
gujaf-43	159	2	,	,	PUNCT
gujaf-43	159	3	issue	issue	NOUN
gujaf-43	159	4	2	2	NUM
gujaf-43	159	5	,	,	PUNCT
gujaf-43	159	6	october	october	PROPN
gujaf-43	159	7	,	,	PUNCT
gujaf-43	159	8	2020	2020	NUM
gujaf-43	159	9	12	12	NUM
gujaf-43	159	10	table	table	NOUN
gujaf-43	159	11	4.2	4.2	NUM
gujaf-43	159	12	parameter	parameter	NOUN
gujaf-43	159	13	estimates	estimate	NOUN
gujaf-43	159	14	of	of	ADP
gujaf-43	159	15	the	the	DET
gujaf-43	159	16	measurement	measurement	NOUN
gujaf-43	159	17	model	model	NOUN
gujaf-43	159	18	evaluation	evaluation	NOUN
gujaf-43	159	19	latent	latent	PROPN
gujaf-43	159	20	variable	variable	ADJ
gujaf-43	159	21	indicat	indicat	PROPN
gujaf-43	159	22	ors	or	NOUN
gujaf-43	159	23	outer	outer	ADJ
gujaf-43	159	24	loadings	loading	NOUN
gujaf-43	159	25	internal	internal	ADJ
gujaf-43	159	26	reliability	reliability	NOUN
gujaf-43	159	27	cr	cr	ADP
gujaf-43	159	28	av	av	PROPN
gujaf-43	159	29	e	e	PROPN
gujaf-43	159	30	professional	professional	ADJ
gujaf-43	159	31	ethics	ethic	NOUN
gujaf-43	159	32	pe	pe	VERB
gujaf-43	159	33	4	4	NUM
gujaf-43	159	34	0.838	0.838	NUM
gujaf-43	159	35	0.915	0.915	NUM
gujaf-43	159	36	0.8	0.8	NUM
gujaf-43	159	37	91	91	NUM
gujaf-43	159	38	0.6	0.6	NUM
gujaf-43	159	39	25	25	NUM
gujaf-43	159	40	pe	pe	PROPN
gujaf-43	159	41	5	5	NUM
gujaf-43	159	42	0.827	0.827	NUM
gujaf-43	159	43	0.909	0.909	NUM
gujaf-43	159	44	pe	pe	PROPN
gujaf-43	159	45	6	6	NUM
gujaf-43	159	46	0.629	0.629	NUM
gujaf-43	159	47	0.793	0.793	NUM
gujaf-43	159	48	pe	pe	PROPN
gujaf-43	159	49	9	9	NUM
gujaf-43	159	50	0.898	0.898	NUM
gujaf-43	159	51	0.948	0.948	NUM
gujaf-43	159	52	pe	pe	PROPN
gujaf-43	159	53	y	y	PROPN
gujaf-43	159	54	0.731	0.731	NUM
gujaf-43	159	55	0.855	0.855	NUM
gujaf-43	159	56	auditors	auditor	NOUN
gujaf-43	159	57	scepticism	scepticism	NOUN
gujaf-43	159	58	as	as	ADP
gujaf-43	159	59	4	4	NUM
gujaf-43	159	60	0.663	0.663	NUM
gujaf-43	159	61	0.843	0.843	NUM
gujaf-43	159	62	0.7	0.7	NUM
gujaf-43	159	63	91	91	NUM
gujaf-43	159	64	0.5	0.5	NUM
gujaf-43	159	65	65	65	NUM
gujaf-43	159	66	as	as	ADP
gujaf-43	159	67	7	7	NUM
gujaf-43	159	68	0.639	0.639	NUM
gujaf-43	159	69	0.773	0.773	NUM
gujaf-43	159	70	as	as	ADP
gujaf-43	159	71	9	9	NUM
gujaf-43	159	72	0.921	0.921	NUM
gujaf-43	159	73	0.952	0.952	NUM
gujaf-43	159	74	(	(	PUNCT
gujaf-43	159	75	source	source	NOUN
gujaf-43	159	76	:	:	PUNCT
gujaf-43	159	77	generated	generate	VERB
gujaf-43	159	78	by	by	ADP
gujaf-43	159	79	the	the	DET
gujaf-43	159	80	researcher	researcher	NOUN
gujaf-43	159	81	by	by	ADP
gujaf-43	159	82	using	use	VERB
gujaf-43	159	83	pls	pls	PROPN
gujaf-43	159	84	path	path	NOUN
gujaf-43	159	85	model	model	NOUN
gujaf-43	159	86	)	)	PUNCT
gujaf-43	159	87	in	in	ADP
gujaf-43	159	88	table	table	NOUN
gujaf-43	159	89	4.2	4.2	NUM
gujaf-43	159	90	,	,	PUNCT
gujaf-43	159	91	after	after	ADP
gujaf-43	159	92	deleting	delete	VERB
gujaf-43	159	93	items	item	NOUN
gujaf-43	159	94	with	with	ADP
gujaf-43	159	95	poor	poor	ADJ
gujaf-43	159	96	loading	loading	NOUN
gujaf-43	159	97	,	,	PUNCT
gujaf-43	159	98	it	it	PRON
gujaf-43	159	99	shows	show	VERB
gujaf-43	159	100	the	the	DET
gujaf-43	159	101	composite	composite	ADJ
gujaf-43	159	102	reliability	reliability	NOUN
gujaf-43	159	103	coefficients	coefficient	NOUN
gujaf-43	159	104	of	of	ADP
gujaf-43	159	105	each	each	DET
gujaf-43	159	106	latent	latent	NOUN
gujaf-43	159	107	construct	construct	NOUN
gujaf-43	159	108	which	which	PRON
gujaf-43	159	109	is	be	AUX
gujaf-43	159	110	given	give	VERB
gujaf-43	159	111	as	as	ADP
gujaf-43	159	112	0.891	0.891	NUM
gujaf-43	159	113	and	and	CCONJ
gujaf-43	159	114	0.791	0.791	NUM
gujaf-43	159	115	with	with	ADP
gujaf-43	159	116	each	each	PRON
gujaf-43	159	117	exceeding	exceed	VERB
gujaf-43	159	118	the	the	DET
gujaf-43	159	119	minimum	minimum	ADJ
gujaf-43	159	120	acceptable	acceptable	ADJ
gujaf-43	159	121	level	level	NOUN
gujaf-43	159	122	of	of	ADP
gujaf-43	159	123	0.70	0.70	NUM
gujaf-43	159	124	,	,	PUNCT
gujaf-43	159	125	indicating	indicate	VERB
gujaf-43	159	126	adequate	adequate	ADJ
gujaf-43	159	127	internal	internal	ADJ
gujaf-43	159	128	reliability	reliability	NOUN
gujaf-43	159	129	of	of	ADP
gujaf-43	159	130	the	the	DET
gujaf-43	159	131	measures	measure	NOUN
gujaf-43	159	132	used	use	VERB
gujaf-43	159	133	in	in	ADP
gujaf-43	159	134	the	the	DET
gujaf-43	159	135	study	study	NOUN
gujaf-43	159	136	(	(	PUNCT
gujaf-43	159	137	bagozzi	bagozzi	PROPN
gujaf-43	159	138	&	&	CCONJ
gujaf-43	159	139	yi	yi	PROPN
gujaf-43	159	140	,	,	PUNCT
gujaf-43	159	141	1988	1988	NUM
gujaf-43	159	142	,	,	PUNCT
gujaf-43	159	143	hair	hair	NOUN
gujaf-43	159	144	et	et	PROPN
gujaf-43	159	145	al	al	PROPN
gujaf-43	159	146	,	,	PUNCT
gujaf-43	159	147	2011	2011	NUM
gujaf-43	159	148	)	)	PUNCT
gujaf-43	159	149	.	.	PUNCT
gujaf-43	160	1	4.4.4	4.4.4	NUM
gujaf-43	160	2	discriminant	discriminant	ADJ
gujaf-43	160	3	validity	validity	NOUN
gujaf-43	160	4	discriminant	discriminant	ADJ
gujaf-43	160	5	validity	validity	NOUN
gujaf-43	160	6	represents	represent	VERB
gujaf-43	160	7	the	the	DET
gujaf-43	160	8	extent	extent	NOUN
gujaf-43	160	9	to	to	PART
gujaf-43	160	10	which	which	PRON
gujaf-43	160	11	a	a	DET
gujaf-43	160	12	particular	particular	ADJ
gujaf-43	160	13	latent	latent	NOUN
gujaf-43	160	14	construct	construct	NOUN
gujaf-43	160	15	is	be	AUX
gujaf-43	160	16	different	different	ADJ
gujaf-43	160	17	from	from	ADP
gujaf-43	160	18	other	other	ADJ
gujaf-43	160	19	latent	latent	NOUN
gujaf-43	160	20	constructs	construct	NOUN
gujaf-43	160	21	(	(	PUNCT
gujaf-43	160	22	duarte	duarte	PROPN
gujaf-43	160	23	&	&	CCONJ
gujaf-43	160	24	raposo	raposo	PROPN
gujaf-43	160	25	,	,	PUNCT
gujaf-43	160	26	2010	2010	NUM
gujaf-43	160	27	)	)	PUNCT
gujaf-43	160	28	.	.	PUNCT
gujaf-43	161	1	discriminant	discriminant	ADJ
gujaf-43	161	2	validity	validity	NOUN
gujaf-43	161	3	was	be	AUX
gujaf-43	161	4	achieved	achieve	VERB
gujaf-43	161	5	by	by	ADP
gujaf-43	161	6	using	use	VERB
gujaf-43	161	7	ave	ave	NOUN
gujaf-43	161	8	,	,	PUNCT
gujaf-43	161	9	as	as	SCONJ
gujaf-43	161	10	suggested	suggest	VERB
gujaf-43	161	11	by	by	ADP
gujaf-43	161	12	fornell	fornell	NOUN
gujaf-43	161	13	and	and	CCONJ
gujaf-43	161	14	larcker	larcker	NOUN
gujaf-43	161	15	(	(	PUNCT
gujaf-43	161	16	1981	1981	NUM
gujaf-43	161	17	)	)	PUNCT
gujaf-43	161	18	.	.	PUNCT
gujaf-43	162	1	that	that	PRON
gujaf-43	162	2	is	be	AUX
gujaf-43	162	3	by	by	ADP
gujaf-43	162	4	comparing	compare	VERB
gujaf-43	162	5	the	the	DET
gujaf-43	162	6	correlations	correlation	NOUN
gujaf-43	162	7	among	among	ADP
gujaf-43	162	8	the	the	DET
gujaf-43	162	9	latent	latent	NOUN
gujaf-43	162	10	constructs	construct	NOUN
gujaf-43	162	11	with	with	ADP
gujaf-43	162	12	square	square	ADJ
gujaf-43	162	13	root	root	NOUN
gujaf-43	162	14	of	of	ADP
gujaf-43	162	15	average	average	ADJ
gujaf-43	162	16	variance	variance	NOUN
gujaf-43	162	17	extracted	extract	VERB
gujaf-43	162	18	(	(	PUNCT
gujaf-43	162	19	fornell	fornell	PROPN
gujaf-43	162	20	&	&	CCONJ
gujaf-43	162	21	larcker	larcker	PROPN
gujaf-43	162	22	,	,	PUNCT
gujaf-43	162	23	1981	1981	NUM
gujaf-43	162	24	)	)	PUNCT
gujaf-43	162	25	.	.	PUNCT
gujaf-43	163	1	the	the	DET
gujaf-43	163	2	result	result	NOUN
gujaf-43	163	3	of	of	ADP
gujaf-43	163	4	the	the	DET
gujaf-43	163	5	hypothesis	hypothesis	NOUN
gujaf-43	163	6	testing	testing	NOUN
gujaf-43	163	7	explains	explain	VERB
gujaf-43	163	8	the	the	DET
gujaf-43	163	9	direct	direct	ADJ
gujaf-43	163	10	effect	effect	NOUN
gujaf-43	163	11	relationship	relationship	NOUN
gujaf-43	163	12	between	between	ADP
gujaf-43	163	13	the	the	DET
gujaf-43	163	14	variables	variable	NOUN
gujaf-43	163	15	of	of	ADP
gujaf-43	163	16	the	the	DET
gujaf-43	163	17	study	study	NOUN
gujaf-43	163	18	.	.	PUNCT
gujaf-43	164	1	the	the	DET
gujaf-43	164	2	p	p	NOUN
gujaf-43	164	3	-	-	PUNCT
gujaf-43	164	4	value	value	NOUN
gujaf-43	164	5	and	and	CCONJ
gujaf-43	164	6	t	t	NOUN
gujaf-43	164	7	-	-	PUNCT
gujaf-43	164	8	value	value	NOUN
gujaf-43	164	9	figures	figure	NOUN
gujaf-43	164	10	should	should	AUX
gujaf-43	164	11	fulfil	fulfil	VERB
gujaf-43	164	12	the	the	DET
gujaf-43	164	13	condition	condition	NOUN
gujaf-43	164	14	for	for	ADP
gujaf-43	164	15	the	the	DET
gujaf-43	164	16	indirect	indirect	ADJ
gujaf-43	164	17	effect	effect	NOUN
gujaf-43	164	18	relationship	relationship	NOUN
gujaf-43	164	19	for	for	ADP
gujaf-43	164	20	the	the	DET
gujaf-43	164	21	mediating	mediate	VERB
gujaf-43	164	22	variable	variable	NOUN
gujaf-43	164	23	to	to	PART
gujaf-43	164	24	take	take	VERB
gujaf-43	164	25	place	place	NOUN
gujaf-43	164	26	.	.	PUNCT
gujaf-43	165	1	gusau	gusau	ADJ
gujaf-43	165	2	journal	journal	PROPN
gujaf-43	165	3	of	of	ADP
gujaf-43	165	4	accounting	accounting	NOUN
gujaf-43	165	5	and	and	CCONJ
gujaf-43	165	6	finance	finance	NOUN
gujaf-43	165	7	,	,	PUNCT
gujaf-43	165	8	vol	vol	NOUN
gujaf-43	165	9	.	.	PUNCT
gujaf-43	166	1	i	i	PRON
gujaf-43	166	2	,	,	PUNCT
gujaf-43	166	3	issue	issue	NOUN
gujaf-43	166	4	2	2	NUM
gujaf-43	166	5	,	,	PUNCT
gujaf-43	166	6	october	october	PROPN
gujaf-43	166	7	,	,	PUNCT
gujaf-43	166	8	2020	2020	NUM
gujaf-43	166	9	13	13	NUM
gujaf-43	166	10	table	table	NOUN
gujaf-43	166	11	4.4	4.4	NUM
gujaf-43	166	12	parameter	parameter	NOUN
gujaf-43	166	13	estimates	estimate	NOUN
gujaf-43	166	14	of	of	ADP
gujaf-43	166	15	direct	direct	ADJ
gujaf-43	166	16	effect	effect	NOUN
gujaf-43	166	17	relationships	relationship	NOUN
gujaf-43	166	18	hypothesis	hypothesis	NOUN
gujaf-43	166	19	path	path	NOUN
gujaf-43	166	20	beta	beta	PROPN
gujaf-43	166	21	se	se	PROPN
gujaf-43	166	22	p	p	PROPN
gujaf-43	166	23	–	–	PUNCT
gujaf-43	166	24	value	value	NOUN
gujaf-43	166	25	t	t	NOUN
gujaf-43	166	26	–	–	PUNCT
gujaf-43	166	27	value	value	NOUN
gujaf-43	166	28	decision	decision	NOUN
gujaf-43	166	29	h01	h01	PROPN
gujaf-43	166	30	prof	prof	PROPN
gujaf-43	166	31	.	.	PUNCT
gujaf-43	167	1	ethics	ethic	NOUN
gujaf-43	167	2	->-0.124	->-0.124	PROPN
gujaf-43	167	3	0.047	0.047	NUM
gujaf-43	167	4	0.005	0.005	NUM
gujaf-43	167	5	2.626	2.626	NUM
gujaf-43	167	6	*	*	PUNCT
gujaf-43	167	7	*	*	PUNCT
gujaf-43	167	8	*	*	AUX
gujaf-43	167	9	reject	reject	VERB
gujaf-43	167	10	audit	audit	NOUN
gujaf-43	167	11	.	.	PUNCT
gujaf-43	168	1	skepticism	skepticism	NOUN
gujaf-43	168	2	h02	h02	PROPN
gujaf-43	168	3	aud	aud	NOUN
gujaf-43	168	4	.	.	PUNCT
gujaf-43	169	1	skepticism	skepticism	NOUN
gujaf-43	169	2	->-0.265	->-0.265	PUNCT
gujaf-43	169	3	0.053	0.053	NUM
gujaf-43	169	4	0.000	0.000	NUM
gujaf-43	169	5	5.008	5.008	NUM
gujaf-43	169	6	*	*	PUNCT
gujaf-43	169	7	*	*	PUNCT
gujaf-43	169	8	*	*	AUX
gujaf-43	169	9	reject	reject	VERB
gujaf-43	169	10	audit	audit	NOUN
gujaf-43	169	11	quality	quality	NOUN
gujaf-43	169	12	h03	h03	PROPN
gujaf-43	169	13	prof	prof	NOUN
gujaf-43	169	14	.	.	PUNCT
gujaf-43	170	1	ethics	ethic	NOUN
gujaf-43	170	2	-	-	PUNCT
gujaf-43	170	3	>	>	X
gujaf-43	170	4	-0.209	-0.209	NUM
gujaf-43	170	5	0.038	0.038	NUM
gujaf-43	170	6	0.000	0.000	NUM
gujaf-43	170	7	5.488	5.488	NUM
gujaf-43	170	8	*	*	PUNCT
gujaf-43	170	9	*	*	PUNCT
gujaf-43	170	10	*	*	PUNCT
gujaf-43	170	11	reject	reject	VERB
gujaf-43	170	12	audit	audit	NOUN
gujaf-43	170	13	quality	quality	NOUN
gujaf-43	170	14	(	(	PUNCT
gujaf-43	170	15	source	source	NOUN
gujaf-43	170	16	:	:	PUNCT
gujaf-43	170	17	generated	generate	VERB
gujaf-43	170	18	by	by	ADP
gujaf-43	170	19	the	the	DET
gujaf-43	170	20	researcher	researcher	NOUN
gujaf-43	170	21	,	,	PUNCT
gujaf-43	170	22	using	use	VERB
gujaf-43	170	23	pls	pls	PROPN
gujaf-43	170	24	path	path	NOUN
gujaf-43	170	25	model	model	PROPN
gujaf-43	170	26	)	)	PUNCT
gujaf-43	170	27	the	the	DET
gujaf-43	170	28	above	above	ADJ
gujaf-43	170	29	test	test	NOUN
gujaf-43	170	30	of	of	ADP
gujaf-43	170	31	hypothesis	hypothesis	NOUN
gujaf-43	170	32	is	be	AUX
gujaf-43	170	33	at	at	ADP
gujaf-43	170	34	1	1	NUM
gujaf-43	170	35	%	%	NOUN
gujaf-43	170	36	level	level	NOUN
gujaf-43	170	37	of	of	ADP
gujaf-43	170	38	significance	significance	NOUN
gujaf-43	170	39	;	;	PUNCT
gujaf-43	170	40	the	the	DET
gujaf-43	170	41	direct	direct	ADJ
gujaf-43	170	42	effect	effect	NOUN
gujaf-43	170	43	relationship	relationship	NOUN
gujaf-43	170	44	shows	show	VERB
gujaf-43	170	45	the	the	DET
gujaf-43	170	46	p	p	NOUN
gujaf-43	170	47	-	-	PUNCT
gujaf-43	170	48	value	value	NOUN
gujaf-43	170	49	<	<	X
gujaf-43	170	50	0.005	0.005	NUM
gujaf-43	170	51	or	or	CCONJ
gujaf-43	170	52	significant	significant	ADJ
gujaf-43	170	53	level	level	NOUN
gujaf-43	170	54	at	at	ADP
gujaf-43	170	55	1	1	NUM
gujaf-43	170	56	%	%	NOUN
gujaf-43	170	57	rejecting	reject	VERB
gujaf-43	170	58	hypothesis	hypothesis	NOUN
gujaf-43	170	59	1	1	NUM
gujaf-43	170	60	which	which	PRON
gujaf-43	170	61	predicted	predict	VERB
gujaf-43	170	62	that	that	SCONJ
gujaf-43	170	63	there	there	PRON
gujaf-43	170	64	would	would	AUX
gujaf-43	170	65	be	be	AUX
gujaf-43	170	66	a	a	DET
gujaf-43	170	67	positive	positive	ADJ
gujaf-43	170	68	relationship	relationship	NOUN
gujaf-43	170	69	between	between	ADP
gujaf-43	170	70	professional	professional	ADJ
gujaf-43	170	71	ethics	ethic	NOUN
gujaf-43	170	72	and	and	CCONJ
gujaf-43	170	73	auditor	auditor	NOUN
gujaf-43	170	74	’s	’s	PART
gujaf-43	170	75	skepticism	skepticism	NOUN
gujaf-43	170	76	.	.	PUNCT
gujaf-43	171	1	result	result	VERB
gujaf-43	171	2	in	in	ADP
gujaf-43	171	3	table	table	NOUN
gujaf-43	171	4	4.4	4.4	NUM
gujaf-43	171	5	revealed	reveal	VERB
gujaf-43	171	6	a	a	DET
gujaf-43	171	7	significant	significant	ADJ
gujaf-43	171	8	positive	positive	ADJ
gujaf-43	171	9	relationship	relationship	NOUN
gujaf-43	171	10	between	between	ADP
gujaf-43	171	11	professional	professional	ADJ
gujaf-43	171	12	ethics	ethic	NOUN
gujaf-43	171	13	and	and	CCONJ
gujaf-43	171	14	auditor	auditor	NOUN
gujaf-43	171	15	’s	’s	PART
gujaf-43	171	16	skepticism	skepticism	NOUN
gujaf-43	171	17	(	(	PUNCT
gujaf-43	171	18	β	β	X
gujaf-43	171	19	=	=	PUNCT
gujaf-43	171	20	-0.124	-0.124	ADJ
gujaf-43	171	21	;	;	PUNCT
gujaf-43	171	22	t	t	X
gujaf-43	171	23	=	=	SYM
gujaf-43	171	24	2.626	2.626	NUM
gujaf-43	171	25	;	;	PUNCT
gujaf-43	171	26	p	p	X
gujaf-43	171	27	<	<	X
gujaf-43	171	28	0.005	0.005	NUM
gujaf-43	171	29	)	)	PUNCT
gujaf-43	171	30	.	.	PUNCT
gujaf-43	172	1	hypothesis	hypothesis	NOUN
gujaf-43	172	2	2	2	NUM
gujaf-43	172	3	;	;	PUNCT
gujaf-43	172	4	the	the	DET
gujaf-43	172	5	p	p	NOUN
gujaf-43	172	6	-	-	PUNCT
gujaf-43	172	7	value	value	NOUN
gujaf-43	172	8	<	<	X
gujaf-43	172	9	0.000	0.000	NUM
gujaf-43	172	10	or	or	CCONJ
gujaf-43	172	11	1	1	NUM
gujaf-43	172	12	%	%	NOUN
gujaf-43	172	13	level	level	NOUN
gujaf-43	172	14	of	of	ADP
gujaf-43	172	15	significance	significance	NOUN
gujaf-43	172	16	predicted	predict	VERB
gujaf-43	172	17	that	that	SCONJ
gujaf-43	172	18	there	there	PRON
gujaf-43	172	19	would	would	AUX
gujaf-43	172	20	be	be	AUX
gujaf-43	172	21	a	a	DET
gujaf-43	172	22	positive	positive	ADJ
gujaf-43	172	23	relationship	relationship	NOUN
gujaf-43	172	24	between	between	ADP
gujaf-43	172	25	auditor	auditor	NOUN
gujaf-43	172	26	skepticism	skepticism	NOUN
gujaf-43	172	27	and	and	CCONJ
gujaf-43	172	28	audit	audit	NOUN
gujaf-43	172	29	quality	quality	NOUN
gujaf-43	172	30	and	and	CCONJ
gujaf-43	172	31	the	the	DET
gujaf-43	172	32	results	result	NOUN
gujaf-43	172	33	in	in	ADP
gujaf-43	172	34	table	table	NOUN
gujaf-43	172	35	4.1	4.1	NUM
gujaf-43	172	36	revealed	reveal	VERB
gujaf-43	172	37	a	a	DET
gujaf-43	172	38	significant	significant	ADJ
gujaf-43	172	39	positive	positive	ADJ
gujaf-43	172	40	relationship	relationship	NOUN
gujaf-43	172	41	between	between	ADP
gujaf-43	172	42	auditor	auditor	NOUN
gujaf-43	172	43	skepticism	skepticism	NOUN
gujaf-43	172	44	and	and	CCONJ
gujaf-43	172	45	audit	audit	NOUN
gujaf-43	172	46	qualit	qualit	NOUN
gujaf-43	172	47	(	(	PUNCT
gujaf-43	172	48	β	β	X
gujaf-43	172	49	=	=	SYM
gujaf-43	172	50	-0.265	-0.265	NOUN
gujaf-43	172	51	;	;	PUNCT
gujaf-43	172	52	t	t	X
gujaf-43	172	53	=	=	SYM
gujaf-43	172	54	5.008	5.008	NUM
gujaf-43	172	55	;	;	PUNCT
gujaf-43	172	56	p	p	X
gujaf-43	172	57	<	<	X
gujaf-43	172	58	0.000	0.000	NUM
gujaf-43	172	59	)	)	PUNCT
gujaf-43	172	60	,	,	PUNCT
gujaf-43	172	61	leading	lead	VERB
gujaf-43	172	62	to	to	ADP
gujaf-43	172	63	the	the	DET
gujaf-43	172	64	rejection	rejection	NOUN
gujaf-43	172	65	of	of	ADP
gujaf-43	172	66	hypothesis	hypothesis	NOUN
gujaf-43	172	67	2	2	NUM
gujaf-43	172	68	.	.	PUNCT
gujaf-43	172	69	hypothesis	hypothesis	NOUN
gujaf-43	172	70	3	3	NUM
gujaf-43	172	71	is	be	AUX
gujaf-43	172	72	equally	equally	ADV
gujaf-43	172	73	rejected	reject	VERB
gujaf-43	172	74	with	with	ADP
gujaf-43	172	75	a	a	DET
gujaf-43	172	76	p	p	NOUN
gujaf-43	172	77	-	-	PUNCT
gujaf-43	172	78	value	value	NOUN
gujaf-43	172	79	<	<	X
gujaf-43	172	80	0.000	0.000	NUM
gujaf-43	172	81	or	or	CCONJ
gujaf-43	172	82	1	1	NUM
gujaf-43	172	83	%	%	NOUN
gujaf-43	172	84	level	level	NOUN
gujaf-43	172	85	of	of	ADP
gujaf-43	172	86	significance	significance	NOUN
gujaf-43	172	87	predicted	predict	VERB
gujaf-43	172	88	that	that	SCONJ
gujaf-43	172	89	there	there	PRON
gujaf-43	172	90	would	would	AUX
gujaf-43	172	91	be	be	AUX
gujaf-43	172	92	a	a	DET
gujaf-43	172	93	positive	positive	ADJ
gujaf-43	172	94	relationship	relationship	NOUN
gujaf-43	172	95	between	between	ADP
gujaf-43	172	96	professional	professional	ADJ
gujaf-43	172	97	ethics	ethic	NOUN
gujaf-43	172	98	and	and	CCONJ
gujaf-43	172	99	audit	audit	NOUN
gujaf-43	172	100	quality	quality	NOUN
gujaf-43	172	101	.	.	PUNCT
gujaf-43	173	1	results	result	NOUN
gujaf-43	173	2	in	in	ADP
gujaf-43	173	3	table	table	NOUN
gujaf-43	173	4	4.1	4.1	NUM
gujaf-43	173	5	revealed	reveal	VERB
gujaf-43	173	6	a	a	DET
gujaf-43	173	7	significant	significant	ADJ
gujaf-43	173	8	positive	positive	ADJ
gujaf-43	173	9	relationship	relationship	NOUN
gujaf-43	173	10	between	between	ADP
gujaf-43	173	11	professional	professional	ADJ
gujaf-43	173	12	ethics	ethic	NOUN
gujaf-43	173	13	and	and	CCONJ
gujaf-43	173	14	audit	audit	NOUN
gujaf-43	173	15	quality	quality	NOUN
gujaf-43	173	16	(	(	PUNCT
gujaf-43	173	17	β	β	X
gujaf-43	173	18	=	=	SYM
gujaf-43	173	19	0.209	0.209	NUM
gujaf-43	173	20	;	;	PUNCT
gujaf-43	173	21	t	t	X
gujaf-43	173	22	=	=	PUNCT
gujaf-43	174	1	5.488	5.488	NUM
gujaf-43	174	2	;	;	PUNCT
gujaf-43	174	3	p	p	X
gujaf-43	174	4	<	<	X
gujaf-43	174	5	0.000	0.000	NUM
gujaf-43	174	6	)	)	PUNCT
gujaf-43	174	7	.	.	PUNCT
gujaf-43	175	1	the	the	DET
gujaf-43	175	2	three	three	NUM
gujaf-43	175	3	hypotheses	hypothesis	NOUN
gujaf-43	175	4	are	be	AUX
gujaf-43	175	5	all	all	PRON
gujaf-43	175	6	rejected	reject	VERB
gujaf-43	175	7	signifying	signify	VERB
gujaf-43	175	8	a	a	DET
gujaf-43	175	9	positive	positive	ADJ
gujaf-43	175	10	and	and	CCONJ
gujaf-43	175	11	significant	significant	ADJ
gujaf-43	175	12	relationship	relationship	NOUN
gujaf-43	175	13	between	between	ADP
gujaf-43	175	14	the	the	DET
gujaf-43	175	15	variables	variable	NOUN
gujaf-43	175	16	involved	involve	VERB
gujaf-43	175	17	,	,	PUNCT
gujaf-43	175	18	thereby	thereby	ADV
gujaf-43	175	19	giving	give	VERB
gujaf-43	175	20	a	a	DET
gujaf-43	175	21	ground	ground	NOUN
gujaf-43	175	22	for	for	ADP
gujaf-43	175	23	the	the	DET
gujaf-43	175	24	mediating	mediate	VERB
gujaf-43	175	25	variable	variable	NOUN
gujaf-43	175	26	to	to	PART
gujaf-43	175	27	take	take	VERB
gujaf-43	175	28	place	place	NOUN
gujaf-43	175	29	.	.	PUNCT
gujaf-43	176	1	this	this	PRON
gujaf-43	176	2	is	be	AUX
gujaf-43	176	3	consistent	consistent	ADJ
gujaf-43	176	4	with	with	ADP
gujaf-43	176	5	the	the	DET
gujaf-43	176	6	results	result	NOUN
gujaf-43	176	7	obtained	obtain	VERB
gujaf-43	176	8	by	by	ADP
gujaf-43	176	9	syamsuddin	syamsuddin	VERB
gujaf-43	176	10	,	,	PUNCT
gujaf-43	176	11	abdul	abdul	PROPN
gujaf-43	176	12	and	and	CCONJ
gujaf-43	176	13	mediaty	mediaty	PROPN
gujaf-43	176	14	(	(	PUNCT
gujaf-43	176	15	2014	2014	NUM
gujaf-43	176	16	)	)	PUNCT
gujaf-43	176	17	and	and	CCONJ
gujaf-43	176	18	kusumawati	kusumawati	PROPN
gujaf-43	176	19	&	&	CCONJ
gujaf-43	176	20	syamsuddin	syamsuddin	PROPN
gujaf-43	176	21	(	(	PUNCT
gujaf-43	176	22	2018	2018	NUM
gujaf-43	176	23	)	)	PUNCT
gujaf-43	176	24	.	.	PUNCT
gujaf-43	177	1	gusau	gusau	PROPN
gujaf-43	177	2	journal	journal	PROPN
gujaf-43	177	3	of	of	ADP
gujaf-43	177	4	accounting	accounting	NOUN
gujaf-43	177	5	and	and	CCONJ
gujaf-43	177	6	finance	finance	NOUN
gujaf-43	177	7	,	,	PUNCT
gujaf-43	177	8	vol	vol	NOUN
gujaf-43	177	9	.	.	PUNCT
gujaf-43	178	1	i	i	PRON
gujaf-43	178	2	,	,	PUNCT
gujaf-43	178	3	issue	issue	NOUN
gujaf-43	178	4	2	2	NUM
gujaf-43	178	5	,	,	PUNCT
gujaf-43	178	6	october	october	PROPN
gujaf-43	178	7	,	,	PUNCT
gujaf-43	178	8	2020	2020	NUM
gujaf-43	178	9	14	14	NUM
gujaf-43	178	10	4.5	4.5	NUM
gujaf-43	178	11	mediating	mediate	VERB
gujaf-43	178	12	effect	effect	NOUN
gujaf-43	178	13	of	of	ADP
gujaf-43	178	14	professional	professional	ADJ
gujaf-43	178	15	skepticism	skepticism	NOUN
gujaf-43	178	16	on	on	ADP
gujaf-43	178	17	the	the	DET
gujaf-43	178	18	relationship	relationship	NOUN
gujaf-43	178	19	between	between	ADP
gujaf-43	178	20	professional	professional	ADJ
gujaf-43	178	21	ethics	ethic	NOUN
gujaf-43	178	22	and	and	CCONJ
gujaf-43	178	23	audit	audit	NOUN
gujaf-43	178	24	quality	quality	NOUN
gujaf-43	178	25	4.5.1	4.5.1	NUM
gujaf-43	178	26	measurement	measurement	NOUN
gujaf-43	178	27	model	model	NOUN
gujaf-43	178	28	evaluation	evaluation	NOUN
gujaf-43	178	29	the	the	DET
gujaf-43	178	30	measurement	measurement	NOUN
gujaf-43	178	31	model	model	NOUN
gujaf-43	178	32	evaluation	evaluation	NOUN
gujaf-43	178	33	of	of	ADP
gujaf-43	178	34	this	this	DET
gujaf-43	178	35	study	study	NOUN
gujaf-43	178	36	was	be	AUX
gujaf-43	178	37	made	make	VERB
gujaf-43	178	38	-	-	PUNCT
gujaf-43	178	39	up	up	NOUN
gujaf-43	178	40	of	of	ADP
gujaf-43	178	41	internal	internal	ADJ
gujaf-43	178	42	consistency	consistency	NOUN
gujaf-43	178	43	reliability	reliability	NOUN
gujaf-43	178	44	,	,	PUNCT
gujaf-43	178	45	individual	individual	ADJ
gujaf-43	178	46	items	item	NOUN
gujaf-43	178	47	reliability	reliability	NOUN
gujaf-43	178	48	and	and	CCONJ
gujaf-43	178	49	construct	construct	VERB
gujaf-43	178	50	validity	validity	NOUN
gujaf-43	178	51	including	include	VERB
gujaf-43	178	52	convergent	convergent	NOUN
gujaf-43	178	53	validity	validity	NOUN
gujaf-43	178	54	and	and	CCONJ
gujaf-43	178	55	discriminant	discriminant	ADJ
gujaf-43	178	56	validity	validity	NOUN
gujaf-43	178	57	(	(	PUNCT
gujaf-43	178	58	hair	hair	NOUN
gujaf-43	178	59	,	,	PUNCT
gujaf-43	178	60	hult	hult	PROPN
gujaf-43	178	61	,	,	PUNCT
gujaf-43	178	62	ringle	ringle	PROPN
gujaf-43	178	63	,	,	PUNCT
gujaf-43	178	64	&	&	CCONJ
gujaf-43	178	65	sarstedt	sarstedt	PROPN
gujaf-43	178	66	,	,	PUNCT
gujaf-43	178	67	2014	2014	NUM
gujaf-43	178	68	)	)	PUNCT
gujaf-43	178	69	figure	figure	NOUN
gujaf-43	178	70	2	2	NUM
gujaf-43	178	71	.	.	PUNCT
gujaf-43	178	72	pls	pls	PROPN
gujaf-43	178	73	algorithm	algorithm	PROPN
gujaf-43	178	74	graph	graph	NOUN
gujaf-43	178	75	pe	pe	X
gujaf-43	178	76	=	=	PUNCT
gujaf-43	178	77	professional	professional	ADJ
gujaf-43	178	78	ethics	ethic	NOUN
gujaf-43	178	79	,	,	PUNCT
gujaf-43	178	80	as	as	SCONJ
gujaf-43	178	81	=	=	NOUN
gujaf-43	178	82	auditors	auditor	NOUN
gujaf-43	178	83	skepticism	skepticism	VERB
gujaf-43	178	84	,	,	PUNCT
gujaf-43	178	85	aq	aq	NOUN
gujaf-43	178	86	=	=	VERB
gujaf-43	178	87	audit	audit	NOUN
gujaf-43	178	88	quality	quality	NOUN
gujaf-43	178	89	4.5.2	4.5.2	NUM
gujaf-43	178	90	individual	individual	ADJ
gujaf-43	178	91	item	item	NOUN
gujaf-43	178	92	reliability	reliability	NOUN
gujaf-43	178	93	individual	individual	ADJ
gujaf-43	178	94	item	item	NOUN
gujaf-43	178	95	reliability	reliability	NOUN
gujaf-43	178	96	was	be	AUX
gujaf-43	178	97	assessed	assess	VERB
gujaf-43	178	98	by	by	ADP
gujaf-43	178	99	examining	examine	VERB
gujaf-43	178	100	the	the	DET
gujaf-43	178	101	outer	outer	ADJ
gujaf-43	178	102	loadings	loading	NOUN
gujaf-43	178	103	of	of	ADP
gujaf-43	178	104	each	each	DET
gujaf-43	178	105	construct	construct	NOUN
gujaf-43	178	106	measured	measure	VERB
gujaf-43	178	107	(	(	PUNCT
gujaf-43	178	108	duarte	duarte	PROPN
gujaf-43	178	109	&	&	CCONJ
gujaf-43	178	110	raposo	raposo	PROPN
gujaf-43	178	111	,	,	PUNCT
gujaf-43	178	112	2010	2010	NUM
gujaf-43	178	113	,	,	PUNCT
gujaf-43	178	114	hair	hair	NOUN
gujaf-43	178	115	et	et	PROPN
gujaf-43	178	116	al	al	PROPN
gujaf-43	178	117	.	.	PROPN
gujaf-43	178	118	,	,	PUNCT
gujaf-43	178	119	2014	2014	NUM
gujaf-43	178	120	,	,	PUNCT
gujaf-43	178	121	hair	hair	NOUN
gujaf-43	178	122	et	et	NOUN
gujaf-43	178	123	al	al	PROPN
gujaf-43	178	124	2011	2011	NUM
gujaf-43	178	125	,	,	PUNCT
gujaf-43	178	126	hulland	hulland	ADV
gujaf-43	178	127	,	,	PUNCT
gujaf-43	178	128	1999	1999	NUM
gujaf-43	178	129	)	)	PUNCT
gujaf-43	178	130	.	.	PUNCT
gujaf-43	179	1	however	however	ADV
gujaf-43	179	2	,	,	PUNCT
gujaf-43	179	3	only	only	ADV
gujaf-43	179	4	items	item	NOUN
gujaf-43	179	5	with	with	ADP
gujaf-43	179	6	loadings	loading	NOUN
gujaf-43	179	7	between	between	ADP
gujaf-43	179	8	0.40	0.40	NUM
gujaf-43	179	9	and	and	CCONJ
gujaf-43	179	10	0.70	0.70	NUM
gujaf-43	179	11	should	should	AUX
gujaf-43	179	12	be	be	AUX
gujaf-43	179	13	retained	retain	VERB
gujaf-43	179	14	as	as	SCONJ
gujaf-43	179	15	the	the	DET
gujaf-43	179	16	rule	rule	NOUN
gujaf-43	179	17	indicates	indicate	VERB
gujaf-43	179	18	(	(	PUNCT
gujaf-43	179	19	hair	hair	NOUN
gujaf-43	179	20	et	et	PROPN
gujaf-43	179	21	al	al	PROPN
gujaf-43	179	22	,	,	PUNCT
gujaf-43	179	23	2014	2014	NUM
gujaf-43	179	24	)	)	PUNCT
gujaf-43	179	25	.	.	PUNCT
gujaf-43	180	1	figure	figure	VERB
gujaf-43	180	2	3	3	NUM
gujaf-43	180	3	measurement	measurement	NOUN
gujaf-43	180	4	model	model	NOUN
gujaf-43	180	5	source	source	NOUN
gujaf-43	180	6	:	:	PUNCT
gujaf-43	180	7	generated	generate	VERB
gujaf-43	180	8	by	by	ADP
gujaf-43	180	9	the	the	DET
gujaf-43	180	10	researcher	researcher	NOUN
gujaf-43	180	11	,	,	PUNCT
gujaf-43	180	12	using	use	VERB
gujaf-43	180	13	pls	pls	PROPN
gujaf-43	180	14	path	path	NOUN
gujaf-43	180	15	model	model	PROPN
gujaf-43	180	16	gusau	gusau	PROPN
gujaf-43	180	17	journal	journal	PROPN
gujaf-43	180	18	of	of	ADP
gujaf-43	180	19	accounting	accounting	NOUN
gujaf-43	180	20	and	and	CCONJ
gujaf-43	180	21	finance	finance	NOUN
gujaf-43	180	22	,	,	PUNCT
gujaf-43	180	23	vol	vol	NOUN
gujaf-43	180	24	.	.	PUNCT
gujaf-43	181	1	i	i	PRON
gujaf-43	181	2	,	,	PUNCT
gujaf-43	181	3	issue	issue	NOUN
gujaf-43	181	4	2	2	NUM
gujaf-43	181	5	,	,	PUNCT
gujaf-43	181	6	october	october	PROPN
gujaf-43	181	7	,	,	PUNCT
gujaf-43	181	8	2020	2020	NUM
gujaf-43	181	9	15	15	NUM
gujaf-43	181	10	figure	figure	NOUN
gujaf-43	181	11	3	3	NUM
gujaf-43	181	12	,	,	PUNCT
gujaf-43	181	13	shows	show	VERB
gujaf-43	181	14	that	that	SCONJ
gujaf-43	181	15	out	out	ADP
gujaf-43	181	16	of	of	ADP
gujaf-43	181	17	32	32	NUM
gujaf-43	181	18	items	item	NOUN
gujaf-43	181	19	,	,	PUNCT
gujaf-43	181	20	20	20	NUM
gujaf-43	181	21	were	be	AUX
gujaf-43	181	22	deleted	delete	VERB
gujaf-43	181	23	because	because	SCONJ
gujaf-43	181	24	they	they	PRON
gujaf-43	181	25	presented	present	VERB
gujaf-43	181	26	loadings	loading	NOUN
gujaf-43	181	27	below	below	ADP
gujaf-43	181	28	the	the	DET
gujaf-43	181	29	threshold	threshold	NOUN
gujaf-43	181	30	of	of	ADP
gujaf-43	181	31	0.40	0.40	NUM
gujaf-43	181	32	.	.	PUNCT
gujaf-43	182	1	subsequently	subsequently	ADV
gujaf-43	182	2	,	,	PUNCT
gujaf-43	182	3	only	only	ADV
gujaf-43	182	4	12	12	NUM
gujaf-43	182	5	items	item	NOUN
gujaf-43	182	6	were	be	AUX
gujaf-43	182	7	retained	retain	VERB
gujaf-43	182	8	as	as	SCONJ
gujaf-43	182	9	they	they	PRON
gujaf-43	182	10	present	present	VERB
gujaf-43	182	11	loadings	loading	NOUN
gujaf-43	182	12	higher	high	ADJ
gujaf-43	182	13	than	than	ADP
gujaf-43	182	14	0.40	0.40	NUM
gujaf-43	182	15	.	.	PUNCT
gujaf-43	183	1	4.5.3	4.5.3	NUM
gujaf-43	183	2	internal	internal	ADJ
gujaf-43	183	3	consistency	consistency	NOUN
gujaf-43	183	4	reliability	reliability	NOUN
gujaf-43	183	5	internal	internal	ADJ
gujaf-43	183	6	consistency	consistency	NOUN
gujaf-43	183	7	reliability	reliability	NOUN
gujaf-43	183	8	refers	refer	VERB
gujaf-43	183	9	to	to	ADP
gujaf-43	183	10	the	the	DET
gujaf-43	183	11	extent	extent	NOUN
gujaf-43	183	12	to	to	PART
gujaf-43	183	13	which	which	PRON
gujaf-43	183	14	all	all	DET
gujaf-43	183	15	items	item	NOUN
gujaf-43	183	16	on	on	ADP
gujaf-43	183	17	a	a	DET
gujaf-43	183	18	particular	particular	ADJ
gujaf-43	183	19	(	(	PUNCT
gujaf-43	183	20	sub	sub	ADJ
gujaf-43	183	21	)	)	PUNCT
gujaf-43	183	22	scale	scale	NOUN
gujaf-43	183	23	measure	measure	NOUN
gujaf-43	183	24	the	the	DET
gujaf-43	183	25	same	same	ADJ
gujaf-43	183	26	concept	concept	NOUN
gujaf-43	183	27	(	(	PUNCT
gujaf-43	183	28	bijttebier	bijttebier	X
gujaf-43	183	29	et	et	PROPN
gujaf-43	183	30	al	al	PROPN
gujaf-43	183	31	,	,	PUNCT
gujaf-43	183	32	2000	2000	NUM
gujaf-43	183	33	,	,	PUNCT
gujaf-43	183	34	sun	sun	PROPN
gujaf-43	183	35	et	et	PROPN
gujaf-43	183	36	al	al	PROPN
gujaf-43	183	37	,	,	PUNCT
gujaf-43	183	38	2007	2007	NUM
gujaf-43	183	39	)	)	PUNCT
gujaf-43	183	40	.	.	PUNCT
gujaf-43	184	1	commonly	commonly	ADV
gujaf-43	184	2	used	use	VERB
gujaf-43	184	3	estimators	estimator	NOUN
gujaf-43	184	4	of	of	ADP
gujaf-43	184	5	internal	internal	ADJ
gujaf-43	184	6	consistency	consistency	NOUN
gujaf-43	184	7	reliability	reliability	NOUN
gujaf-43	184	8	are	be	AUX
gujaf-43	184	9	composite	composite	ADJ
gujaf-43	184	10	reliability	reliability	NOUN
gujaf-43	184	11	coefficient	coefficient	NOUN
gujaf-43	184	12	and	and	CCONJ
gujaf-43	184	13	cronbachs	cronbach	NOUN
gujaf-43	184	14	alpha	alpha	PROPN
gujaf-43	184	15	coefficient	coefficient	NOUN
gujaf-43	184	16	.	.	PUNCT
gujaf-43	185	1	this	this	DET
gujaf-43	185	2	study	study	NOUN
gujaf-43	185	3	chose	choose	VERB
gujaf-43	185	4	composite	composite	ADJ
gujaf-43	185	5	reliability	reliability	NOUN
gujaf-43	185	6	coefficient	coefficient	NOUN
gujaf-43	185	7	which	which	PRON
gujaf-43	185	8	is	be	AUX
gujaf-43	185	9	the	the	DET
gujaf-43	185	10	most	most	ADV
gujaf-43	185	11	appropriate	appropriate	ADJ
gujaf-43	185	12	for	for	ADP
gujaf-43	185	13	the	the	DET
gujaf-43	185	14	internal	internal	ADJ
gujaf-43	185	15	consistency	consistency	NOUN
gujaf-43	185	16	reliability	reliability	NOUN
gujaf-43	185	17	of	of	ADP
gujaf-43	185	18	the	the	DET
gujaf-43	185	19	measures	measure	NOUN
gujaf-43	185	20	adopted	adopt	VERB
gujaf-43	185	21	(	(	PUNCT
gujaf-43	185	22	gotz	gotz	PROPN
gujaf-43	185	23	,	,	PUNCT
gujaf-43	185	24	liehr	liehr	NOUN
gujaf-43	185	25	-	-	PUNCT
gujaf-43	185	26	gobbers	gobber	NOUN
gujaf-43	185	27	,	,	PUNCT
gujaf-43	185	28	&	&	CCONJ
gujaf-43	185	29	krafft	krafft	PROPN
gujaf-43	185	30	,	,	PUNCT
gujaf-43	185	31	2010	2010	NUM
gujaf-43	185	32	)	)	PUNCT
gujaf-43	185	33	.	.	PUNCT
gujaf-43	186	1	the	the	DET
gujaf-43	186	2	composite	composite	ADJ
gujaf-43	186	3	reliability	reliability	NOUN
gujaf-43	186	4	informs	inform	VERB
gujaf-43	186	5	that	that	SCONJ
gujaf-43	186	6	all	all	DET
gujaf-43	186	7	indicators	indicator	NOUN
gujaf-43	186	8	have	have	VERB
gujaf-43	186	9	different	different	ADJ
gujaf-43	186	10	loadings	loading	NOUN
gujaf-43	186	11	and	and	CCONJ
gujaf-43	186	12	can	can	AUX
gujaf-43	186	13	be	be	AUX
gujaf-43	186	14	interpreted	interpret	VERB
gujaf-43	186	15	in	in	ADP
gujaf-43	186	16	the	the	DET
gujaf-43	186	17	same	same	ADJ
gujaf-43	186	18	way	way	NOUN
gujaf-43	186	19	as	as	ADP
gujaf-43	186	20	cronbach	cronbach	VERB
gujaf-43	186	21	α	α	NOUN
gujaf-43	186	22	.	.	PUNCT
gujaf-43	187	1	this	this	PRON
gujaf-43	187	2	indicates	indicate	VERB
gujaf-43	187	3	that	that	SCONJ
gujaf-43	187	4	for	for	ADP
gujaf-43	187	5	any	any	PRON
gujaf-43	187	6	of	of	ADP
gujaf-43	187	7	the	the	DET
gujaf-43	187	8	particular	particular	ADJ
gujaf-43	187	9	reliability	reliability	NOUN
gujaf-43	187	10	coefficients	coefficient	NOUN
gujaf-43	187	11	used	use	VERB
gujaf-43	187	12	,	,	PUNCT
gujaf-43	187	13	an	an	DET
gujaf-43	187	14	internal	internal	ADJ
gujaf-43	187	15	consistency	consistency	NOUN
gujaf-43	187	16	reliability	reliability	NOUN
gujaf-43	187	17	value	value	NOUN
gujaf-43	187	18	above	above	ADP
gujaf-43	187	19	0.70	0.70	NUM
gujaf-43	187	20	is	be	AUX
gujaf-43	187	21	regarded	regard	VERB
gujaf-43	187	22	as	as	ADP
gujaf-43	187	23	satisfactory	satisfactory	ADJ
gujaf-43	187	24	for	for	ADP
gujaf-43	187	25	an	an	DET
gujaf-43	187	26	adequate	adequate	ADJ
gujaf-43	187	27	model	model	NOUN
gujaf-43	187	28	,	,	PUNCT
gujaf-43	187	29	whereas	whereas	SCONJ
gujaf-43	187	30	a	a	DET
gujaf-43	187	31	value	value	NOUN
gujaf-43	187	32	below	below	ADP
gujaf-43	187	33	0.60	0.60	NUM
gujaf-43	187	34	indicates	indicate	VERB
gujaf-43	187	35	lack	lack	NOUN
gujaf-43	187	36	of	of	ADP
gujaf-43	187	37	reliability	reliability	NOUN
gujaf-43	187	38	.	.	PUNCT
gujaf-43	188	1	thus	thus	ADV
gujaf-43	188	2	,	,	PUNCT
gujaf-43	188	3	the	the	DET
gujaf-43	188	4	interpretation	interpretation	NOUN
gujaf-43	188	5	of	of	ADP
gujaf-43	188	6	internal	internal	ADJ
gujaf-43	188	7	consistency	consistency	NOUN
gujaf-43	188	8	reliability	reliability	NOUN
gujaf-43	188	9	using	use	VERB
gujaf-43	188	10	composite	composite	ADJ
gujaf-43	188	11	reliability	reliability	NOUN
gujaf-43	188	12	corfficient	corfficient	NOUN
gujaf-43	188	13	should	should	AUX
gujaf-43	188	14	be	be	AUX
gujaf-43	188	15	at	at	ADV
gujaf-43	188	16	least	least	ADJ
gujaf-43	188	17	.70	.70	NUM
gujaf-43	188	18	and	and	CCONJ
gujaf-43	188	19	above	above	ADV
gujaf-43	188	20	(	(	PUNCT
gujaf-43	188	21	bagozzi	bagozzi	NOUN
gujaf-43	188	22	&	&	CCONJ
gujaf-43	188	23	yi	yi	PROPN
gujaf-43	188	24	,	,	PUNCT
gujaf-43	188	25	1988	1988	NUM
gujaf-43	188	26	,	,	PUNCT
gujaf-43	188	27	as	as	ADV
gujaf-43	188	28	well	well	ADV
gujaf-43	188	29	as	as	ADP
gujaf-43	188	30	hair	hair	NOUN
gujaf-43	188	31	et	et	PROPN
gujaf-43	188	32	al	al	PROPN
gujaf-43	188	33	,	,	PUNCT
gujaf-43	188	34	2011	2011	NUM
gujaf-43	188	35	)	)	PUNCT
gujaf-43	188	36	.	.	PUNCT
gujaf-43	189	1	gusau	gusau	PROPN
gujaf-43	189	2	journal	journal	PROPN
gujaf-43	189	3	of	of	ADP
gujaf-43	189	4	accounting	accounting	NOUN
gujaf-43	189	5	and	and	CCONJ
gujaf-43	189	6	finance	finance	NOUN
gujaf-43	189	7	,	,	PUNCT
gujaf-43	189	8	vol	vol	NOUN
gujaf-43	189	9	.	.	PUNCT
gujaf-43	190	1	i	i	PRON
gujaf-43	190	2	,	,	PUNCT
gujaf-43	190	3	issue	issue	NOUN
gujaf-43	190	4	2	2	NUM
gujaf-43	190	5	,	,	PUNCT
gujaf-43	190	6	october	october	PROPN
gujaf-43	190	7	,	,	PUNCT
gujaf-43	190	8	2020	2020	NUM
gujaf-43	190	9	16	16	NUM
gujaf-43	190	10	table	table	NOUN
gujaf-43	190	11	4.5	4.5	NUM
gujaf-43	190	12	parameters	parameter	NOUN
gujaf-43	190	13	estimates	estimate	NOUN
gujaf-43	190	14	of	of	ADP
gujaf-43	190	15	the	the	DET
gujaf-43	190	16	measurement	measurement	NOUN
gujaf-43	190	17	model	model	NOUN
gujaf-43	190	18	evaluation	evaluation	NOUN
gujaf-43	190	19	latent	latent	NOUN
gujaf-43	190	20	variable	variable	ADJ
gujaf-43	190	21	indicators	indicator	NOUN
gujaf-43	190	22	outer	outer	ADJ
gujaf-43	190	23	loadings	loading	NOUN
gujaf-43	190	24	internal	internal	ADJ
gujaf-43	190	25	reliability	reliability	NOUN
gujaf-43	190	26	cr	cr	PROPN
gujaf-43	190	27	ave	ave	PROPN
gujaf-43	190	28	prof.ethics	prof.ethics	PROPN
gujaf-43	190	29	(	(	PUNCT
gujaf-43	190	30	pe	pe	NOUN
gujaf-43	190	31	)	)	PUNCT
gujaf-43	190	32	pe10	pe10	PROPN
gujaf-43	190	33	0.643	0.643	NUM
gujaf-43	190	34	0.802	0.802	NUM
gujaf-43	190	35	0.885	0.885	NUM
gujaf-43	190	36	0.567	0.567	NUM
gujaf-43	190	37	pe	pe	ADP
gujaf-43	190	38	4	4	NUM
gujaf-43	190	39	0.575	0.575	NUM
gujaf-43	190	40	0.758	0.758	NUM
gujaf-43	190	41	pe	pe	ADP
gujaf-43	190	42	6	6	NUM
gujaf-43	190	43	0.866	0.866	NUM
gujaf-43	190	44	0.931	0.931	NUM
gujaf-43	190	45	pe	pe	ADP
gujaf-43	190	46	8	8	NUM
gujaf-43	190	47	0.714	0.714	NUM
gujaf-43	190	48	0.845	0.845	NUM
gujaf-43	190	49	pe	pe	PROPN
gujaf-43	190	50	9	9	NUM
gujaf-43	190	51	0.863	0.863	NUM
gujaf-43	190	52	0.929	0.929	NUM
gujaf-43	190	53	pe	pe	PROPN
gujaf-43	190	54	y	y	PROPN
gujaf-43	190	55	0.809	0.809	NUM
gujaf-43	190	56	0.899	0.899	NUM
gujaf-43	190	57	aud	aud	NOUN
gujaf-43	190	58	.	.	PUNCT
gujaf-43	191	1	skep	skep	PROPN
gujaf-43	191	2	(	(	PUNCT
gujaf-43	191	3	as	as	ADP
gujaf-43	191	4	)	)	PUNCT
gujaf-43	191	5	as	as	ADP
gujaf-43	191	6	4	4	NUM
gujaf-43	191	7	0.711	0.711	NUM
gujaf-43	191	8	0.843	0.843	NUM
gujaf-43	191	9	0.789	0.789	NUM
gujaf-43	191	10	0.561	0.561	NUM
gujaf-43	191	11	as	as	ADP
gujaf-43	191	12	7	7	NUM
gujaf-43	191	13	0.598	0.598	NUM
gujaf-43	191	14	0.773	0.773	NUM
gujaf-43	191	15	as	as	ADP
gujaf-43	191	16	9	9	NUM
gujaf-43	191	17	0.906	0.906	NUM
gujaf-43	191	18	0.952	0.952	NUM
gujaf-43	191	19	aud	aud	NOUN
gujaf-43	191	20	.	.	PUNCT
gujaf-43	192	1	quality(aq	quality(aq	PROPN
gujaf-43	192	2	)	)	PUNCT
gujaf-43	192	3	aq	aq	VERB
gujaf-43	192	4	3	3	NUM
gujaf-43	192	5	0.797	0.797	NUM
gujaf-43	192	6	0.893	0.893	NUM
gujaf-43	192	7	0.844	0.844	NUM
gujaf-43	192	8	0.645	0.645	NUM
gujaf-43	192	9	aq	aq	ADP
gujaf-43	192	10	4	4	NUM
gujaf-43	192	11	0.749	0.749	NUM
gujaf-43	192	12	0.865	0.865	NUM
gujaf-43	192	13	aq	aq	NOUN
gujaf-43	192	14	7	7	NUM
gujaf-43	192	15	0.859	0.859	NUM
gujaf-43	192	16	0.927	0.927	NUM
gujaf-43	192	17	(	(	PUNCT
gujaf-43	192	18	source	source	NOUN
gujaf-43	192	19	:	:	PUNCT
gujaf-43	192	20	generated	generate	VERB
gujaf-43	192	21	by	by	ADP
gujaf-43	192	22	the	the	DET
gujaf-43	192	23	researcher	researcher	NOUN
gujaf-43	192	24	,	,	PUNCT
gujaf-43	192	25	using	use	VERB
gujaf-43	192	26	pls	pls	PROPN
gujaf-43	192	27	path	path	NOUN
gujaf-43	192	28	model	model	PROPN
gujaf-43	192	29	)	)	PUNCT
gujaf-43	192	30	in	in	ADP
gujaf-43	192	31	the	the	DET
gujaf-43	192	32	evaluation	evaluation	NOUN
gujaf-43	192	33	of	of	ADP
gujaf-43	192	34	internal	internal	ADJ
gujaf-43	192	35	consistency	consistency	NOUN
gujaf-43	192	36	reliability	reliability	NOUN
gujaf-43	192	37	in	in	ADP
gujaf-43	192	38	this	this	DET
gujaf-43	192	39	work	work	NOUN
gujaf-43	192	40	,	,	PUNCT
gujaf-43	192	41	outer	outer	ADJ
gujaf-43	192	42	loadings	loading	NOUN
gujaf-43	192	43	and	and	CCONJ
gujaf-43	192	44	their	their	PRON
gujaf-43	192	45	respective	respective	ADJ
gujaf-43	192	46	indicators	indicator	NOUN
gujaf-43	192	47	of	of	ADP
gujaf-43	192	48	reliability	reliability	NOUN
gujaf-43	192	49	are	be	AUX
gujaf-43	192	50	presented	present	VERB
gujaf-43	192	51	to	to	PART
gujaf-43	192	52	portray	portray	VERB
gujaf-43	192	53	composite	composite	ADJ
gujaf-43	192	54	reliability	reliability	NOUN
gujaf-43	192	55	.	.	PUNCT
gujaf-43	193	1	this	this	PRON
gujaf-43	193	2	is	be	AUX
gujaf-43	193	3	because	because	SCONJ
gujaf-43	193	4	,	,	PUNCT
gujaf-43	193	5	composite	composite	ADJ
gujaf-43	193	6	reliability	reliability	NOUN
gujaf-43	193	7	must	must	AUX
gujaf-43	193	8	be	be	AUX
gujaf-43	193	9	0.05	0.05	NUM
gujaf-43	193	10	(	(	PUNCT
gujaf-43	193	11	hair	hair	NOUN
gujaf-43	193	12	et	et	PROPN
gujaf-43	193	13	al	al	PROPN
gujaf-43	193	14	.	.	PROPN
gujaf-43	193	15	,	,	PUNCT
gujaf-43	193	16	2014	2014	NUM
gujaf-43	193	17	)	)	PUNCT
gujaf-43	193	18	.	.	PUNCT
gujaf-43	194	1	however	however	ADV
gujaf-43	194	2	,	,	PUNCT
gujaf-43	194	3	hulland	hulland	CCONJ
gujaf-43	194	4	(	(	PUNCT
gujaf-43	194	5	1990	1990	NUM
gujaf-43	194	6	)	)	PUNCT
gujaf-43	194	7	argues	argue	VERB
gujaf-43	194	8	that	that	SCONJ
gujaf-43	194	9	the	the	DET
gujaf-43	194	10	indicator	indicator	NOUN
gujaf-43	194	11	is	be	AUX
gujaf-43	194	12	said	say	VERB
gujaf-43	194	13	to	to	PART
gujaf-43	194	14	be	be	AUX
gujaf-43	194	15	reliable	reliable	ADJ
gujaf-43	194	16	if	if	SCONJ
gujaf-43	194	17	the	the	DET
gujaf-43	194	18	value	value	NOUN
gujaf-43	194	19	is	be	AUX
gujaf-43	194	20	0.40	0.40	NUM
gujaf-43	194	21	or	or	CCONJ
gujaf-43	194	22	above	above	ADV
gujaf-43	194	23	.	.	PUNCT
gujaf-43	195	1	the	the	DET
gujaf-43	195	2	result	result	NOUN
gujaf-43	195	3	of	of	ADP
gujaf-43	195	4	this	this	DET
gujaf-43	195	5	study	study	NOUN
gujaf-43	195	6	reveals	reveal	VERB
gujaf-43	195	7	that	that	SCONJ
gujaf-43	195	8	all	all	DET
gujaf-43	195	9	indicators	indicator	NOUN
gujaf-43	195	10	are	be	AUX
gujaf-43	195	11	reliable	reliable	ADJ
gujaf-43	195	12	.	.	PUNCT
gujaf-43	196	1	hence	hence	ADV
gujaf-43	196	2	,	,	PUNCT
gujaf-43	196	3	the	the	DET
gujaf-43	196	4	values	value	NOUN
gujaf-43	196	5	are	be	AUX
gujaf-43	196	6	greater	great	ADJ
gujaf-43	196	7	than	than	ADP
gujaf-43	196	8	0.40	0.40	NUM
gujaf-43	196	9	as	as	SCONJ
gujaf-43	196	10	recommended	recommend	VERB
gujaf-43	196	11	.	.	PUNCT
gujaf-43	197	1	similarly	similarly	ADV
gujaf-43	197	2	,	,	PUNCT
gujaf-43	197	3	all	all	DET
gujaf-43	197	4	composite	composite	ADJ
gujaf-43	197	5	reliability	reliability	NOUN
gujaf-43	197	6	(	(	PUNCT
gujaf-43	197	7	cr	cr	NOUN
gujaf-43	197	8	)	)	PUNCT
gujaf-43	197	9	measurements	measurement	NOUN
gujaf-43	197	10	are	be	AUX
gujaf-43	197	11	more	more	ADJ
gujaf-43	197	12	than	than	ADP
gujaf-43	197	13	the	the	DET
gujaf-43	197	14	cut	cut	VERB
gujaf-43	197	15	-	-	PUNCT
gujaf-43	197	16	off	off	ADP
gujaf-43	197	17	values	value	NOUN
gujaf-43	197	18	of	of	ADP
gujaf-43	197	19	0.70	0.70	NUM
gujaf-43	197	20	recommended	recommend	VERB
gujaf-43	197	21	by	by	ADP
gujaf-43	197	22	(	(	PUNCT
gujaf-43	197	23	hair	hair	NOUN
gujaf-43	197	24	et	et	PROPN
gujaf-43	197	25	al	al	PROPN
gujaf-43	197	26	.	.	PROPN
gujaf-43	197	27	,	,	PUNCT
gujaf-43	197	28	2014	2014	NUM
gujaf-43	197	29	)	)	PUNCT
gujaf-43	197	30	.	.	PUNCT
gujaf-43	198	1	this	this	PRON
gujaf-43	198	2	indicates	indicate	VERB
gujaf-43	198	3	that	that	SCONJ
gujaf-43	198	4	all	all	DET
gujaf-43	198	5	the	the	DET
gujaf-43	198	6	constructs	construct	NOUN
gujaf-43	198	7	are	be	AUX
gujaf-43	198	8	reliable	reliable	ADJ
gujaf-43	198	9	as	as	SCONJ
gujaf-43	198	10	shown	show	VERB
gujaf-43	198	11	in	in	ADP
gujaf-43	198	12	table	table	NOUN
gujaf-43	198	13	4.5	4.5	NUM
gujaf-43	198	14	.	.	PUNCT
gujaf-43	199	1	this	this	DET
gujaf-43	199	2	result	result	NOUN
gujaf-43	199	3	of	of	ADP
gujaf-43	199	4	indirect	indirect	ADJ
gujaf-43	199	5	effect	effect	NOUN
gujaf-43	199	6	relationship	relationship	NOUN
gujaf-43	199	7	is	be	AUX
gujaf-43	199	8	in	in	ADP
gujaf-43	199	9	line	line	NOUN
gujaf-43	199	10	with	with	ADP
gujaf-43	199	11	syamsuddin	syamsuddin	VERB
gujaf-43	199	12	,	,	PUNCT
gujaf-43	199	13	abdul	abdul	PROPN
gujaf-43	199	14	,	,	PUNCT
gujaf-43	199	15	&	&	CCONJ
gujaf-43	199	16	mediaty	mediaty	PROPN
gujaf-43	199	17	,	,	PUNCT
gujaf-43	199	18	(	(	PUNCT
gujaf-43	199	19	2014	2014	NUM
gujaf-43	199	20	)	)	PUNCT
gujaf-43	199	21	,	,	PUNCT
gujaf-43	199	22	which	which	PRON
gujaf-43	199	23	shows	show	VERB
gujaf-43	199	24	that	that	SCONJ
gujaf-43	199	25	bpk	bpk	NOUN
gujaf-43	199	26	auditors	auditor	NOUN
gujaf-43	199	27	’	'	PUNCT
gujaf-43	199	28	strict	strict	ADJ
gujaf-43	199	29	adherence	adherence	NOUN
gujaf-43	199	30	to	to	ADP
gujaf-43	199	31	the	the	DET
gujaf-43	199	32	principles	principle	NOUN
gujaf-43	199	33	of	of	ADP
gujaf-43	199	34	code	code	NOUN
gujaf-43	199	35	of	of	ADP
gujaf-43	199	36	professional	professional	ADJ
gujaf-43	199	37	ethics	ethic	NOUN
gujaf-43	199	38	produces	produce	VERB
gujaf-43	199	39	quality	quality	NOUN
gujaf-43	199	40	audit	audit	NOUN
gujaf-43	199	41	work	work	NOUN
gujaf-43	199	42	.	.	PUNCT
gujaf-43	200	1	this	this	PRON
gujaf-43	200	2	is	be	AUX
gujaf-43	200	3	also	also	ADV
gujaf-43	200	4	similar	similar	ADJ
gujaf-43	200	5	to	to	ADP
gujaf-43	200	6	the	the	DET
gujaf-43	200	7	result	result	NOUN
gujaf-43	200	8	given	give	VERB
gujaf-43	200	9	by	by	ADP
gujaf-43	200	10	enofe	enofe	ADJ
gujaf-43	200	11	,	,	PUNCT
gujaf-43	200	12	ukpebur	ukpebur	PROPN
gujaf-43	200	13	,	,	PUNCT
gujaf-43	200	14	&	&	CCONJ
gujaf-43	200	15	ogbomo	ogbomo	PROPN
gujaf-43	200	16	,	,	PUNCT
gujaf-43	200	17	gusau	gusau	ADJ
gujaf-43	200	18	journal	journal	NOUN
gujaf-43	200	19	of	of	ADP
gujaf-43	200	20	accounting	accounting	NOUN
gujaf-43	200	21	and	and	CCONJ
gujaf-43	200	22	finance	finance	NOUN
gujaf-43	200	23	,	,	PUNCT
gujaf-43	200	24	vol	vol	NOUN
gujaf-43	200	25	.	.	PUNCT
gujaf-43	201	1	i	i	PRON
gujaf-43	201	2	,	,	PUNCT
gujaf-43	201	3	issue	issue	NOUN
gujaf-43	201	4	2	2	NUM
gujaf-43	201	5	,	,	PUNCT
gujaf-43	201	6	october	october	PROPN
gujaf-43	201	7	,	,	PUNCT
gujaf-43	201	8	2020	2020	NUM
gujaf-43	201	9	17	17	NUM
gujaf-43	201	10	(	(	PUNCT
gujaf-43	201	11	2015	2015	NUM
gujaf-43	201	12	)	)	PUNCT
gujaf-43	201	13	and	and	CCONJ
gujaf-43	201	14	nelson	nelson	PROPN
gujaf-43	201	15	(	(	PUNCT
gujaf-43	201	16	2009	2009	NUM
gujaf-43	201	17	)	)	PUNCT
gujaf-43	201	18	which	which	PRON
gujaf-43	201	19	shows	show	VERB
gujaf-43	201	20	that	that	SCONJ
gujaf-43	201	21	auditors	auditor	NOUN
gujaf-43	201	22	with	with	ADP
gujaf-43	201	23	ethics	ethic	NOUN
gujaf-43	201	24	tend	tend	VERB
gujaf-43	201	25	to	to	PART
gujaf-43	201	26	produce	produce	VERB
gujaf-43	201	27	better	well	ADJ
gujaf-43	201	28	quality	quality	NOUN
gujaf-43	201	29	audit	audit	NOUN
gujaf-43	201	30	work	work	NOUN
gujaf-43	201	31	than	than	ADP
gujaf-43	201	32	auditors	auditor	NOUN
gujaf-43	201	33	without	without	ADP
gujaf-43	201	34	ethics	ethic	NOUN
gujaf-43	201	35	.	.	PUNCT
gujaf-43	202	1	r	r	NOUN
gujaf-43	202	2	square	square	ADJ
gujaf-43	202	3	value	value	NOUN
gujaf-43	202	4	is	be	AUX
gujaf-43	202	5	another	another	DET
gujaf-43	202	6	important	important	ADJ
gujaf-43	202	7	criterion	criterion	NOUN
gujaf-43	202	8	for	for	ADP
gujaf-43	202	9	assessing	assess	VERB
gujaf-43	202	10	the	the	DET
gujaf-43	202	11	structural	structural	ADJ
gujaf-43	202	12	model	model	NOUN
gujaf-43	202	13	in	in	ADP
gujaf-43	202	14	pls	pls	PROPN
gujaf-43	202	15	-	-	PUNCT
gujaf-43	202	16	sem	sem	NOUN
gujaf-43	202	17	which	which	PRON
gujaf-43	202	18	is	be	AUX
gujaf-43	202	19	also	also	ADV
gujaf-43	202	20	known	know	VERB
gujaf-43	202	21	as	as	ADP
gujaf-43	202	22	the	the	DET
gujaf-43	202	23	coefficient	coefficient	NOUN
gujaf-43	202	24	of	of	ADP
gujaf-43	202	25	determination	determination	NOUN
gujaf-43	202	26	(	(	PUNCT
gujaf-43	202	27	hair	hair	NOUN
gujaf-43	202	28	et	et	PROPN
gujaf-43	202	29	al	al	PROPN
gujaf-43	202	30	,	,	PUNCT
gujaf-43	202	31	2011	2011	NUM
gujaf-43	202	32	,	,	PUNCT
gujaf-43	202	33	hair	hair	NOUN
gujaf-43	202	34	et	et	PROPN
gujaf-43	202	35	al	al	PROPN
gujaf-43	202	36	,	,	PUNCT
gujaf-43	202	37	2012	2012	NUM
gujaf-43	202	38	,	,	PUNCT
gujaf-43	202	39	henseler	henseler	NOUN
gujaf-43	202	40	et	et	PROPN
gujaf-43	202	41	al	al	PROPN
gujaf-43	202	42	,	,	PUNCT
gujaf-43	202	43	2009	2009	NUM
gujaf-43	202	44	)	)	PUNCT
gujaf-43	202	45	.	.	PUNCT
gujaf-43	203	1	the	the	DET
gujaf-43	203	2	r	r	NOUN
gujaf-43	203	3	-	-	PUNCT
gujaf-43	203	4	square	square	ADJ
gujaf-43	203	5	value	value	NOUN
gujaf-43	203	6	represents	represent	VERB
gujaf-43	203	7	the	the	DET
gujaf-43	203	8	proportion	proportion	NOUN
gujaf-43	203	9	of	of	ADP
gujaf-43	203	10	variation	variation	NOUN
gujaf-43	203	11	in	in	ADP
gujaf-43	203	12	the	the	DET
gujaf-43	203	13	dependent	dependent	ADJ
gujaf-43	203	14	variable	variable	NOUN
gujaf-43	203	15	(	(	PUNCT
gujaf-43	203	16	s	s	NOUN
gujaf-43	203	17	)	)	PUNCT
gujaf-43	203	18	that	that	PRON
gujaf-43	203	19	can	can	AUX
gujaf-43	203	20	be	be	AUX
gujaf-43	203	21	explained	explain	VERB
gujaf-43	203	22	by	by	ADP
gujaf-43	203	23	one	one	NUM
gujaf-43	203	24	or	or	CCONJ
gujaf-43	203	25	more	more	ADJ
gujaf-43	203	26	predictor	predictor	NOUN
gujaf-43	203	27	variable	variable	NOUN
gujaf-43	203	28	(	(	PUNCT
gujaf-43	203	29	elliott	elliott	PROPN
gujaf-43	203	30	&	&	CCONJ
gujaf-43	203	31	woodward	woodward	PROPN
gujaf-43	203	32	,	,	PUNCT
gujaf-43	203	33	2007	2007	NUM
gujaf-43	203	34	,	,	PUNCT
gujaf-43	203	35	hair	hair	NOUN
gujaf-43	203	36	et	et	PROPN
gujaf-43	203	37	al	al	PROPN
gujaf-43	203	38	,	,	PUNCT
gujaf-43	203	39	2010	2010	NUM
gujaf-43	203	40	)	)	PUNCT
gujaf-43	203	41	.	.	PUNCT
gujaf-43	204	1	r2	r2	PROPN
gujaf-43	204	2	=	=	PROPN
gujaf-43	204	3	0.745	0.745	NUM
gujaf-43	204	4	.	.	PUNCT
gujaf-43	205	1	the	the	DET
gujaf-43	205	2	acceptable	acceptable	ADJ
gujaf-43	205	3	level	level	NOUN
gujaf-43	205	4	of	of	ADP
gujaf-43	205	5	r2	r2	NOUN
gujaf-43	205	6	depends	depend	VERB
gujaf-43	205	7	on	on	ADP
gujaf-43	205	8	the	the	DET
gujaf-43	205	9	research	research	NOUN
gujaf-43	205	10	context	context	NOUN
gujaf-43	205	11	(	(	PUNCT
gujaf-43	205	12	hair	hair	NOUN
gujaf-43	205	13	et	et	PROPN
gujaf-43	205	14	al	al	PROPN
gujaf-43	205	15	,	,	PUNCT
gujaf-43	205	16	2010	2010	NUM
gujaf-43	205	17	)	)	PUNCT
gujaf-43	205	18	.	.	PUNCT
gujaf-43	206	1	falk	falk	PROPN
gujaf-43	206	2	&	&	CCONJ
gujaf-43	206	3	miller	miller	PROPN
gujaf-43	206	4	(	(	PUNCT
gujaf-43	206	5	1992	1992	NUM
gujaf-43	206	6	)	)	PUNCT
gujaf-43	206	7	propose	propose	VERB
gujaf-43	206	8	an	an	DET
gujaf-43	206	9	r	r	NOUN
gujaf-43	206	10	-	-	PUNCT
gujaf-43	206	11	square	square	ADJ
gujaf-43	206	12	value	value	NOUN
gujaf-43	206	13	of	of	ADP
gujaf-43	206	14	0.10	0.10	NUM
gujaf-43	206	15	as	as	ADP
gujaf-43	206	16	a	a	DET
gujaf-43	206	17	minimum	minimum	ADJ
gujaf-43	206	18	acceptable	acceptable	ADJ
gujaf-43	206	19	level	level	NOUN
gujaf-43	206	20	.	.	PUNCT
gujaf-43	207	1	thus	thus	ADV
gujaf-43	207	2	,	,	PUNCT
gujaf-43	207	3	chin	chin	NOUN
gujaf-43	207	4	(	(	PUNCT
gujaf-43	207	5	1998	1998	NUM
gujaf-43	207	6	)	)	PUNCT
gujaf-43	207	7	suggest	suggest	VERB
gujaf-43	207	8	that	that	SCONJ
gujaf-43	207	9	the	the	DET
gujaf-43	207	10	r	r	NOUN
gujaf-43	207	11	-	-	PUNCT
gujaf-43	207	12	square	square	ADJ
gujaf-43	207	13	values	value	NOUN
gujaf-43	207	14	of	of	ADP
gujaf-43	207	15	0.67	0.67	NUM
gujaf-43	207	16	,	,	PUNCT
gujaf-43	207	17	0.33	0.33	NUM
gujaf-43	207	18	and	and	CCONJ
gujaf-43	207	19	0.19	0.19	NUM
gujaf-43	207	20	in	in	ADP
gujaf-43	207	21	pls	pls	PROPN
gujaf-43	207	22	-	-	PUNCT
gujaf-43	207	23	sem	sem	NOUN
gujaf-43	207	24	can	can	AUX
gujaf-43	207	25	be	be	AUX
gujaf-43	207	26	considered	consider	VERB
gujaf-43	207	27	as	as	ADP
gujaf-43	207	28	substantial	substantial	ADJ
gujaf-43	207	29	,	,	PUNCT
gujaf-43	207	30	moderate	moderate	ADJ
gujaf-43	207	31	and	and	CCONJ
gujaf-43	207	32	weak	weak	ADJ
gujaf-43	207	33	,	,	PUNCT
gujaf-43	207	34	respectively	respectively	ADV
gujaf-43	207	35	.	.	PUNCT
gujaf-43	208	1	as	as	ADP
gujaf-43	208	2	a	a	DET
gujaf-43	208	3	degree	degree	NOUN
gujaf-43	208	4	of	of	ADP
gujaf-43	208	5	models	model	NOUN
gujaf-43	208	6	predictive	predictive	ADJ
gujaf-43	208	7	accuracy	accuracy	NOUN
gujaf-43	208	8	,	,	PUNCT
gujaf-43	208	9	r2	r2	PROPN
gujaf-43	208	10	represents	represent	VERB
gujaf-43	208	11	the	the	DET
gujaf-43	208	12	exogenous	exogenous	ADJ
gujaf-43	208	13	constructs	construct	NOUN
gujaf-43	208	14	combined	combine	VERB
gujaf-43	208	15	effect	effect	NOUN
gujaf-43	208	16	on	on	ADP
gujaf-43	208	17	the	the	DET
gujaf-43	208	18	endogenous	endogenous	ADJ
gujaf-43	208	19	constructs	construct	NOUN
gujaf-43	208	20	.	.	PUNCT
gujaf-43	209	1	scholarly	scholarly	ADJ
gujaf-43	209	2	researches	research	NOUN
gujaf-43	209	3	consider	consider	VERB
gujaf-43	209	4	0.67	0.67	NUM
gujaf-43	209	5	,	,	PUNCT
gujaf-43	209	6	0.33	0.33	NUM
gujaf-43	209	7	and	and	CCONJ
gujaf-43	209	8	0.19	0.19	NUM
gujaf-43	209	9	as	as	ADP
gujaf-43	209	10	substantial	substantial	ADJ
gujaf-43	209	11	,	,	PUNCT
gujaf-43	209	12	moderate	moderate	ADJ
gujaf-43	209	13	and	and	CCONJ
gujaf-43	209	14	weak	weak	ADJ
gujaf-43	209	15	respectively	respectively	ADV
gujaf-43	209	16	(	(	PUNCT
gujaf-43	209	17	chin	chin	NOUN
gujaf-43	209	18	,	,	PUNCT
gujaf-43	209	19	1998	1998	NUM
gujaf-43	209	20	)	)	PUNCT
gujaf-43	209	21	.	.	PUNCT
gujaf-43	210	1	in	in	ADP
gujaf-43	210	2	this	this	DET
gujaf-43	210	3	structural	structural	ADJ
gujaf-43	210	4	model	model	NOUN
gujaf-43	210	5	,	,	PUNCT
gujaf-43	210	6	the	the	DET
gujaf-43	210	7	exogenous	exogenous	ADJ
gujaf-43	210	8	variable	variable	NOUN
gujaf-43	210	9	(	(	PUNCT
gujaf-43	210	10	professional	professional	ADJ
gujaf-43	210	11	ethics	ethic	NOUN
gujaf-43	210	12	)	)	PUNCT
gujaf-43	210	13	explained	explain	VERB
gujaf-43	210	14	74.5	74.5	NUM
gujaf-43	210	15	%	%	NOUN
gujaf-43	210	16	of	of	ADP
gujaf-43	210	17	the	the	DET
gujaf-43	210	18	variance	variance	NOUN
gujaf-43	210	19	in	in	ADP
gujaf-43	210	20	audit	audit	NOUN
gujaf-43	210	21	quality	quality	NOUN
gujaf-43	210	22	as	as	ADP
gujaf-43	210	23	dependent	dependent	ADJ
gujaf-43	210	24	variable	variable	NOUN
gujaf-43	210	25	.	.	PUNCT
gujaf-43	211	1	the	the	DET
gujaf-43	211	2	results	result	NOUN
gujaf-43	211	3	of	of	ADP
gujaf-43	211	4	the	the	DET
gujaf-43	211	5	pls	pls	PROPN
gujaf-43	211	6	path	path	NOUN
gujaf-43	211	7	model	model	NOUN
gujaf-43	211	8	shows	show	VERB
gujaf-43	211	9	that	that	SCONJ
gujaf-43	211	10	professional	professional	ADJ
gujaf-43	211	11	ethics	ethic	NOUN
gujaf-43	211	12	significantly	significantly	ADV
gujaf-43	211	13	and	and	CCONJ
gujaf-43	211	14	positively	positively	ADV
gujaf-43	211	15	affected	affect	VERB
gujaf-43	211	16	auditor	auditor	NOUN
gujaf-43	211	17	skepticism	skepticism	NOUN
gujaf-43	211	18	.	.	PUNCT
gujaf-43	212	1	this	this	PRON
gujaf-43	212	2	implies	imply	VERB
gujaf-43	212	3	that	that	SCONJ
gujaf-43	212	4	an	an	DET
gujaf-43	212	5	auditor	auditor	NOUN
gujaf-43	212	6	’s	’s	PART
gujaf-43	212	7	knowledge	knowledge	NOUN
gujaf-43	212	8	of	of	ADP
gujaf-43	212	9	fraud	fraud	NOUN
gujaf-43	212	10	improves	improve	VERB
gujaf-43	212	11	his	his	PRON
gujaf-43	212	12	professional	professional	ADJ
gujaf-43	212	13	skepticism	skepticism	NOUN
gujaf-43	212	14	in	in	ADP
gujaf-43	212	15	auditing	auditing	NOUN
gujaf-43	212	16	client	client	NOUN
gujaf-43	212	17	financial	financial	ADJ
gujaf-43	212	18	statements	statement	NOUN
gujaf-43	212	19	,	,	PUNCT
gujaf-43	212	20	auditor	auditor	NOUN
gujaf-43	212	21	’s	’s	PART
gujaf-43	212	22	specialisation	specialisation	NOUN
gujaf-43	212	23	with	with	ADP
gujaf-43	212	24	auditing	auditing	NOUN
gujaf-43	212	25	procedures	procedure	NOUN
gujaf-43	212	26	of	of	ADP
gujaf-43	212	27	a	a	DET
gujaf-43	212	28	company	company	NOUN
gujaf-43	212	29	improves	improve	VERB
gujaf-43	212	30	his	his	PRON
gujaf-43	212	31	skeptical	skeptical	ADJ
gujaf-43	212	32	attitude	attitude	NOUN
gujaf-43	212	33	in	in	ADP
gujaf-43	212	34	detecting	detect	VERB
gujaf-43	212	35	financial	financial	ADJ
gujaf-43	212	36	manipulations	manipulation	NOUN
gujaf-43	212	37	,	,	PUNCT
gujaf-43	212	38	and	and	CCONJ
gujaf-43	212	39	also	also	ADV
gujaf-43	212	40	experience	experience	VERB
gujaf-43	212	41	in	in	ADP
gujaf-43	212	42	auditing	auditing	NOUN
gujaf-43	212	43	is	be	AUX
gujaf-43	212	44	an	an	DET
gujaf-43	212	45	effective	effective	ADJ
gujaf-43	212	46	tool	tool	NOUN
gujaf-43	212	47	that	that	PRON
gujaf-43	212	48	influences	influence	VERB
gujaf-43	212	49	auditor	auditor	NOUN
gujaf-43	212	50	’s	’s	PART
gujaf-43	212	51	level	level	NOUN
gujaf-43	212	52	of	of	ADP
gujaf-43	212	53	inquisitiveness	inquisitiveness	NOUN
gujaf-43	212	54	in	in	ADP
gujaf-43	212	55	auditing	auditing	NOUN
gujaf-43	212	56	procedures	procedure	NOUN
gujaf-43	212	57	.	.	PUNCT
gujaf-43	213	1	it	it	PRON
gujaf-43	213	2	also	also	ADV
gujaf-43	213	3	reveals	reveal	VERB
gujaf-43	213	4	a	a	DET
gujaf-43	213	5	significant	significant	ADJ
gujaf-43	213	6	and	and	CCONJ
gujaf-43	213	7	positive	positive	ADJ
gujaf-43	213	8	relationship	relationship	NOUN
gujaf-43	213	9	between	between	ADP
gujaf-43	213	10	auditor	auditor	NOUN
gujaf-43	213	11	’s	’s	PART
gujaf-43	213	12	skepticism	skepticism	NOUN
gujaf-43	213	13	and	and	CCONJ
gujaf-43	213	14	audit	audit	NOUN
gujaf-43	213	15	quality	quality	NOUN
gujaf-43	213	16	that	that	PRON
gujaf-43	213	17	informs	inform	VERB
gujaf-43	213	18	that	that	SCONJ
gujaf-43	213	19	applying	apply	VERB
gujaf-43	213	20	professional	professional	ADJ
gujaf-43	213	21	skepticism	skepticism	NOUN
gujaf-43	213	22	helps	help	VERB
gujaf-43	213	23	auditors	auditor	NOUN
gujaf-43	213	24	to	to	PART
gujaf-43	213	25	produce	produce	VERB
gujaf-43	213	26	quality	quality	NOUN
gujaf-43	213	27	audit	audit	NOUN
gujaf-43	213	28	work	work	NOUN
gujaf-43	213	29	,	,	PUNCT
gujaf-43	213	30	lack	lack	NOUN
gujaf-43	213	31	of	of	ADP
gujaf-43	213	32	professional	professional	ADJ
gujaf-43	213	33	skepticism	skepticism	NOUN
gujaf-43	213	34	affects	affect	VERB
gujaf-43	213	35	auditor	auditor	NOUN
gujaf-43	213	36	’s	’s	PART
gujaf-43	213	37	independence	independence	NOUN
gujaf-43	213	38	which	which	PRON
gujaf-43	213	39	may	may	AUX
gujaf-43	213	40	produce	produce	VERB
gujaf-43	213	41	low	low	ADJ
gujaf-43	213	42	quality	quality	NOUN
gujaf-43	213	43	audit	audit	NOUN
gujaf-43	213	44	,	,	PUNCT
gujaf-43	213	45	and	and	CCONJ
gujaf-43	213	46	audit	audit	NOUN
gujaf-43	213	47	independence	independence	NOUN
gujaf-43	213	48	makes	make	VERB
gujaf-43	213	49	auditors	auditor	NOUN
gujaf-43	213	50	to	to	PART
gujaf-43	213	51	be	be	AUX
gujaf-43	213	52	more	more	ADV
gujaf-43	213	53	skeptical	skeptical	ADJ
gujaf-43	213	54	to	to	ADP
gujaf-43	213	55	evidence	evidence	NOUN
gujaf-43	213	56	presented	present	VERB
gujaf-43	213	57	by	by	ADP
gujaf-43	213	58	the	the	DET
gujaf-43	213	59	client	client	NOUN
gujaf-43	213	60	.	.	PUNCT
gujaf-43	214	1	the	the	DET
gujaf-43	214	2	result	result	NOUN
gujaf-43	214	3	reveals	reveal	VERB
gujaf-43	214	4	a	a	DET
gujaf-43	214	5	significant	significant	ADJ
gujaf-43	214	6	and	and	CCONJ
gujaf-43	214	7	positive	positive	ADJ
gujaf-43	214	8	relationship	relationship	NOUN
gujaf-43	214	9	between	between	ADP
gujaf-43	214	10	professional	professional	ADJ
gujaf-43	214	11	ethics	ethic	NOUN
gujaf-43	214	12	and	and	CCONJ
gujaf-43	214	13	audit	audit	NOUN
gujaf-43	214	14	quality	quality	NOUN
gujaf-43	214	15	.	.	PUNCT
gujaf-43	215	1	thus	thus	ADV
gujaf-43	215	2	,	,	PUNCT
gujaf-43	215	3	this	this	PRON
gujaf-43	215	4	explains	explain	VERB
gujaf-43	215	5	that	that	SCONJ
gujaf-43	215	6	knowledge	knowledge	NOUN
gujaf-43	215	7	of	of	ADP
gujaf-43	215	8	professional	professional	ADJ
gujaf-43	215	9	ethics	ethic	NOUN
gujaf-43	215	10	enhances	enhance	VERB
gujaf-43	215	11	auditor	auditor	NOUN
gujaf-43	215	12	’s	’s	PART
gujaf-43	215	13	independence	independence	NOUN
gujaf-43	215	14	and	and	CCONJ
gujaf-43	215	15	therefore	therefore	ADV
gujaf-43	215	16	,	,	PUNCT
gujaf-43	215	17	produces	produce	VERB
gujaf-43	215	18	quality	quality	NOUN
gujaf-43	215	19	audit	audit	NOUN
gujaf-43	215	20	,	,	PUNCT
gujaf-43	215	21	and	and	CCONJ
gujaf-43	215	22	also	also	ADV
gujaf-43	215	23	helps	help	VERB
gujaf-43	215	24	an	an	DET
gujaf-43	215	25	auditor	auditor	NOUN
gujaf-43	215	26	in	in	ADP
gujaf-43	215	27	the	the	DET
gujaf-43	215	28	conduct	conduct	NOUN
gujaf-43	215	29	of	of	ADP
gujaf-43	215	30	his	his	PRON
gujaf-43	215	31	audit	audit	NOUN
gujaf-43	215	32	procedures	procedure	NOUN
gujaf-43	215	33	.	.	PUNCT
gujaf-43	216	1	adhering	adhere	VERB
gujaf-43	216	2	to	to	ADP
gujaf-43	216	3	code	code	NOUN
gujaf-43	216	4	of	of	ADP
gujaf-43	216	5	professional	professional	ADJ
gujaf-43	216	6	ethics	ethic	NOUN
gujaf-43	216	7	influences	influence	VERB
gujaf-43	216	8	an	an	DET
gujaf-43	216	9	auditor	auditor	NOUN
gujaf-43	216	10	’s	’s	PART
gujaf-43	216	11	judgement	judgement	NOUN
gujaf-43	216	12	in	in	ADP
gujaf-43	216	13	the	the	DET
gujaf-43	216	14	conduct	conduct	NOUN
gujaf-43	216	15	of	of	ADP
gujaf-43	216	16	his	his	PRON
gujaf-43	216	17	audit	audit	NOUN
gujaf-43	216	18	work	work	NOUN
gujaf-43	216	19	.	.	PUNCT
gujaf-43	217	1	the	the	DET
gujaf-43	217	2	gusau	gusau	ADJ
gujaf-43	217	3	journal	journal	NOUN
gujaf-43	217	4	of	of	ADP
gujaf-43	217	5	accounting	accounting	NOUN
gujaf-43	217	6	and	and	CCONJ
gujaf-43	217	7	finance	finance	NOUN
gujaf-43	217	8	,	,	PUNCT
gujaf-43	217	9	vol	vol	NOUN
gujaf-43	217	10	.	.	PUNCT
gujaf-43	218	1	i	i	PRON
gujaf-43	218	2	,	,	PUNCT
gujaf-43	218	3	issue	issue	NOUN
gujaf-43	218	4	2	2	NUM
gujaf-43	218	5	,	,	PUNCT
gujaf-43	218	6	october	october	PROPN
gujaf-43	218	7	,	,	PUNCT
gujaf-43	218	8	2020	2020	NUM
gujaf-43	218	9	18	18	NUM
gujaf-43	218	10	need	need	NOUN
gujaf-43	218	11	for	for	ADP
gujaf-43	218	12	professional	professional	ADJ
gujaf-43	218	13	skepticism	skepticism	NOUN
gujaf-43	218	14	in	in	ADP
gujaf-43	218	15	the	the	DET
gujaf-43	218	16	conduct	conduct	NOUN
gujaf-43	218	17	of	of	ADP
gujaf-43	218	18	audit	audit	NOUN
gujaf-43	218	19	procedures	procedure	NOUN
gujaf-43	218	20	has	have	AUX
gujaf-43	218	21	become	become	VERB
gujaf-43	218	22	necessary	necessary	ADJ
gujaf-43	218	23	in	in	ADP
gujaf-43	218	24	ensuring	ensure	VERB
gujaf-43	218	25	the	the	DET
gujaf-43	218	26	quality	quality	NOUN
gujaf-43	218	27	of	of	ADP
gujaf-43	218	28	audit	audit	NOUN
gujaf-43	218	29	as	as	SCONJ
gujaf-43	218	30	seen	see	VERB
gujaf-43	218	31	in	in	ADP
gujaf-43	218	32	many	many	ADJ
gujaf-43	218	33	empirical	empirical	ADJ
gujaf-43	218	34	researches	research	NOUN
gujaf-43	218	35	such	such	ADJ
gujaf-43	218	36	as	as	ADP
gujaf-43	218	37	syamsuddin	syamsuddin	VERB
gujaf-43	218	38	(	(	PUNCT
gujaf-43	218	39	2017	2017	NUM
gujaf-43	218	40	)	)	PUNCT
gujaf-43	218	41	,	,	PUNCT
gujaf-43	218	42	kusumawati	kusumawati	PROPN
gujaf-43	218	43	&	&	CCONJ
gujaf-43	218	44	syamsuddin	syamsuddin	PROPN
gujaf-43	218	45	(	(	PUNCT
gujaf-43	218	46	2018	2018	NUM
gujaf-43	218	47	)	)	PUNCT
gujaf-43	218	48	,	,	PUNCT
gujaf-43	218	49	sanghum	sanghum	ADJ
gujaf-43	218	50	,	,	PUNCT
gujaf-43	218	51	taewoo	taewoo	NOUN
gujaf-43	218	52	,	,	PUNCT
gujaf-43	218	53	sujin	sujin	PROPN
gujaf-43	218	54	&	&	CCONJ
gujaf-43	218	55	kim	kim	PROPN
gujaf-43	218	56	(	(	PUNCT
gujaf-43	218	57	2018	2018	NUM
gujaf-43	218	58	)	)	PUNCT
gujaf-43	218	59	,	,	PUNCT
gujaf-43	218	60	and	and	CCONJ
gujaf-43	218	61	ciolek	ciolek	NOUN
gujaf-43	218	62	&	&	CCONJ
gujaf-43	218	63	emerling	emerle	VERB
gujaf-43	218	64	(	(	PUNCT
gujaf-43	218	65	2019),ukpebur	2019),ukpebur	NUM
gujaf-43	218	66	&	&	CCONJ
gujaf-43	218	67	ogboma	ogboma	PROPN
gujaf-43	218	68	(	(	PUNCT
gujaf-43	218	69	2015	2015	NUM
gujaf-43	218	70	)	)	PUNCT
gujaf-43	218	71	,	,	PUNCT
gujaf-43	218	72	onuora	onuora	PROPN
gujaf-43	218	73	&	&	CCONJ
gujaf-43	218	74	okegbe	okegbe	PROPN
gujaf-43	218	75	(	(	PUNCT
gujaf-43	218	76	2015	2015	NUM
gujaf-43	218	77	)	)	PUNCT
gujaf-43	218	78	and	and	CCONJ
gujaf-43	218	79	enofe	enofe	ADJ
gujaf-43	218	80	,	,	PUNCT
gujaf-43	218	81	ukpebur	ukpebur	PROPN
gujaf-43	218	82	&	&	CCONJ
gujaf-43	218	83	ogbonna	ogbonna	PROPN
gujaf-43	218	84	(	(	PUNCT
gujaf-43	218	85	2015	2015	NUM
gujaf-43	218	86	)	)	PUNCT
gujaf-43	218	87	.	.	PUNCT
gujaf-43	219	1	however	however	ADV
gujaf-43	219	2	,	,	PUNCT
gujaf-43	219	3	these	these	DET
gujaf-43	219	4	researches	research	NOUN
gujaf-43	219	5	were	be	AUX
gujaf-43	219	6	conducted	conduct	VERB
gujaf-43	219	7	on	on	ADP
gujaf-43	219	8	the	the	DET
gujaf-43	219	9	relevance	relevance	NOUN
gujaf-43	219	10	of	of	ADP
gujaf-43	219	11	applying	apply	VERB
gujaf-43	219	12	professional	professional	ADJ
gujaf-43	219	13	skepticism	skepticism	NOUN
gujaf-43	219	14	to	to	PART
gujaf-43	219	15	check	check	VERB
gujaf-43	219	16	reported	reported	ADJ
gujaf-43	219	17	audit	audit	NOUN
gujaf-43	219	18	deficiencies	deficiency	NOUN
gujaf-43	219	19	which	which	PRON
gujaf-43	219	20	relatively	relatively	ADV
gujaf-43	219	21	avoid	avoid	VERB
gujaf-43	219	22	audit	audit	NOUN
gujaf-43	219	23	failure	failure	NOUN
gujaf-43	219	24	and	and	CCONJ
gujaf-43	219	25	enhances	enhance	VERB
gujaf-43	219	26	reliability	reliability	NOUN
gujaf-43	219	27	and	and	CCONJ
gujaf-43	219	28	trust	trust	NOUN
gujaf-43	219	29	in	in	ADP
gujaf-43	219	30	the	the	DET
gujaf-43	219	31	financial	financial	ADJ
gujaf-43	219	32	report	report	NOUN
gujaf-43	219	33	.	.	PUNCT
gujaf-43	220	1	5.1	5.1	NUM
gujaf-43	220	2	conclusions	conclusion	NOUN
gujaf-43	220	3	and	and	CCONJ
gujaf-43	220	4	recommendations	recommendation	NOUN
gujaf-43	220	5	based	base	VERB
gujaf-43	220	6	on	on	ADP
gujaf-43	220	7	the	the	DET
gujaf-43	220	8	findings	finding	NOUN
gujaf-43	220	9	of	of	ADP
gujaf-43	220	10	the	the	DET
gujaf-43	220	11	study	study	NOUN
gujaf-43	220	12	,	,	PUNCT
gujaf-43	220	13	the	the	DET
gujaf-43	220	14	following	follow	VERB
gujaf-43	220	15	conclusions	conclusion	NOUN
gujaf-43	220	16	were	be	AUX
gujaf-43	220	17	drawn	draw	VERB
gujaf-43	220	18	:	:	PUNCT
gujaf-43	220	19	adhering	adhere	VERB
gujaf-43	220	20	to	to	ADP
gujaf-43	220	21	the	the	DET
gujaf-43	220	22	principles	principle	NOUN
gujaf-43	220	23	of	of	ADP
gujaf-43	220	24	professional	professional	ADJ
gujaf-43	220	25	ethics	ethic	NOUN
gujaf-43	220	26	is	be	AUX
gujaf-43	220	27	necessary	necessary	ADJ
gujaf-43	220	28	for	for	ADP
gujaf-43	220	29	improving	improve	VERB
gujaf-43	220	30	the	the	DET
gujaf-43	220	31	skeptical	skeptical	ADJ
gujaf-43	220	32	attitude	attitude	NOUN
gujaf-43	220	33	of	of	ADP
gujaf-43	220	34	an	an	DET
gujaf-43	220	35	auditor	auditor	NOUN
gujaf-43	220	36	so	so	SCONJ
gujaf-43	220	37	as	as	SCONJ
gujaf-43	220	38	to	to	PART
gujaf-43	220	39	have	have	VERB
gujaf-43	220	40	a	a	DET
gujaf-43	220	41	high	high	ADJ
gujaf-43	220	42	quality	quality	NOUN
gujaf-43	220	43	audit	audit	NOUN
gujaf-43	220	44	work	work	NOUN
gujaf-43	220	45	.	.	PUNCT
gujaf-43	221	1	the	the	DET
gujaf-43	221	2	variable	variable	ADJ
gujaf-43	221	3	professional	professional	ADJ
gujaf-43	221	4	ethics	ethic	NOUN
gujaf-43	221	5	has	have	VERB
gujaf-43	221	6	significant	significant	ADJ
gujaf-43	221	7	influence	influence	NOUN
gujaf-43	221	8	on	on	ADP
gujaf-43	221	9	auditor	auditor	NOUN
gujaf-43	221	10	skepticism	skepticism	NOUN
gujaf-43	221	11	.	.	PUNCT
gujaf-43	222	1	the	the	DET
gujaf-43	222	2	level	level	NOUN
gujaf-43	222	3	of	of	ADP
gujaf-43	222	4	sceptical	sceptical	ADJ
gujaf-43	222	5	attitude	attitude	NOUN
gujaf-43	222	6	exhibited	exhibit	VERB
gujaf-43	222	7	by	by	ADP
gujaf-43	222	8	an	an	DET
gujaf-43	222	9	auditor	auditor	NOUN
gujaf-43	222	10	increases	increase	VERB
gujaf-43	222	11	the	the	DET
gujaf-43	222	12	quality	quality	NOUN
gujaf-43	222	13	of	of	ADP
gujaf-43	222	14	his	his	PRON
gujaf-43	222	15	audit	audit	NOUN
gujaf-43	222	16	work	work	NOUN
gujaf-43	222	17	which	which	PRON
gujaf-43	222	18	is	be	AUX
gujaf-43	222	19	for	for	ADP
gujaf-43	222	20	the	the	DET
gujaf-43	222	21	benefit	benefit	NOUN
gujaf-43	222	22	of	of	ADP
gujaf-43	222	23	the	the	DET
gujaf-43	222	24	audit	audit	NOUN
gujaf-43	222	25	profession	profession	NOUN
gujaf-43	222	26	and	and	CCONJ
gujaf-43	222	27	the	the	DET
gujaf-43	222	28	entire	entire	ADJ
gujaf-43	222	29	society	society	NOUN
gujaf-43	222	30	.	.	PUNCT
gujaf-43	223	1	this	this	PRON
gujaf-43	223	2	proves	prove	VERB
gujaf-43	223	3	the	the	DET
gujaf-43	223	4	assertions	assertion	NOUN
gujaf-43	223	5	of	of	ADP
gujaf-43	223	6	utilitarian	utilitarian	ADJ
gujaf-43	223	7	theory	theory	NOUN
gujaf-43	223	8	which	which	PRON
gujaf-43	223	9	implies	imply	VERB
gujaf-43	223	10	that	that	SCONJ
gujaf-43	223	11	individuals	individual	NOUN
gujaf-43	223	12	should	should	AUX
gujaf-43	223	13	choose	choose	VERB
gujaf-43	223	14	the	the	DET
gujaf-43	223	15	most	most	ADV
gujaf-43	223	16	beneficial	beneficial	ADJ
gujaf-43	223	17	and	and	CCONJ
gujaf-43	223	18	good	good	ADJ
gujaf-43	223	19	actions	action	NOUN
gujaf-43	223	20	instead	instead	ADV
gujaf-43	223	21	of	of	ADP
gujaf-43	223	22	those	those	PRON
gujaf-43	223	23	that	that	PRON
gujaf-43	223	24	can	can	AUX
gujaf-43	223	25	easily	easily	ADV
gujaf-43	223	26	jeopardise	jeopardise	VERB
gujaf-43	223	27	or	or	CCONJ
gujaf-43	223	28	harm	harm	NOUN
gujaf-43	223	29	.	.	PUNCT
gujaf-43	224	1	from	from	ADP
gujaf-43	224	2	the	the	DET
gujaf-43	224	3	ethical	ethical	ADJ
gujaf-43	224	4	conduct	conduct	NOUN
gujaf-43	224	5	expected	expect	VERB
gujaf-43	224	6	from	from	ADP
gujaf-43	224	7	an	an	DET
gujaf-43	224	8	auditor	auditor	NOUN
gujaf-43	224	9	,	,	PUNCT
gujaf-43	224	10	he	he	PRON
gujaf-43	224	11	/	/	SYM
gujaf-43	224	12	she	she	PRON
gujaf-43	224	13	can	can	AUX
gujaf-43	224	14	choose	choose	VERB
gujaf-43	224	15	an	an	DET
gujaf-43	224	16	action	action	NOUN
gujaf-43	224	17	that	that	PRON
gujaf-43	224	18	can	can	AUX
gujaf-43	224	19	give	give	VERB
gujaf-43	224	20	or	or	CCONJ
gujaf-43	224	21	generate	generate	VERB
gujaf-43	224	22	the	the	DET
gujaf-43	224	23	greatest	great	ADJ
gujaf-43	224	24	happiness	happiness	NOUN
gujaf-43	224	25	to	to	ADP
gujaf-43	224	26	the	the	DET
gujaf-43	224	27	entire	entire	ADJ
gujaf-43	224	28	society	society	NOUN
gujaf-43	224	29	with	with	ADP
gujaf-43	224	30	least	least	ADJ
gujaf-43	224	31	harm	harm	NOUN
gujaf-43	224	32	.	.	PUNCT
gujaf-43	225	1	the	the	DET
gujaf-43	225	2	study	study	NOUN
gujaf-43	225	3	also	also	ADV
gujaf-43	225	4	concludes	conclude	VERB
gujaf-43	225	5	that	that	SCONJ
gujaf-43	225	6	the	the	DET
gujaf-43	225	7	application	application	NOUN
gujaf-43	225	8	of	of	ADP
gujaf-43	225	9	professional	professional	ADJ
gujaf-43	225	10	skepticism	skepticism	NOUN
gujaf-43	225	11	in	in	ADP
gujaf-43	225	12	the	the	DET
gujaf-43	225	13	audit	audit	NOUN
gujaf-43	225	14	procedure	procedure	NOUN
gujaf-43	225	15	is	be	AUX
gujaf-43	225	16	associated	associate	VERB
gujaf-43	225	17	with	with	ADP
gujaf-43	225	18	professionalism	professionalism	NOUN
gujaf-43	225	19	and	and	CCONJ
gujaf-43	225	20	compliance	compliance	NOUN
gujaf-43	225	21	with	with	ADP
gujaf-43	225	22	the	the	DET
gujaf-43	225	23	principles	principle	NOUN
gujaf-43	225	24	of	of	ADP
gujaf-43	225	25	professional	professional	ADJ
gujaf-43	225	26	ethics	ethic	NOUN
gujaf-43	225	27	gives	give	VERB
gujaf-43	225	28	a	a	DET
gujaf-43	225	29	considerable	considerable	ADJ
gujaf-43	225	30	contribution	contribution	NOUN
gujaf-43	225	31	in	in	ADP
gujaf-43	225	32	improving	improve	VERB
gujaf-43	225	33	quality	quality	NOUN
gujaf-43	225	34	of	of	ADP
gujaf-43	225	35	audit	audit	NOUN
gujaf-43	225	36	work	work	NOUN
gujaf-43	225	37	and	and	CCONJ
gujaf-43	225	38	this	this	PRON
gujaf-43	225	39	is	be	AUX
gujaf-43	225	40	attributed	attribute	VERB
gujaf-43	225	41	to	to	ADP
gujaf-43	225	42	kant	kant	PROPN
gujaf-43	225	43	’s	’s	PART
gujaf-43	225	44	theory	theory	NOUN
gujaf-43	225	45	which	which	PRON
gujaf-43	225	46	states	state	VERB
gujaf-43	225	47	that	that	DET
gujaf-43	225	48	sense	sense	NOUN
gujaf-43	225	49	of	of	ADP
gujaf-43	225	50	duty	duty	NOUN
gujaf-43	225	51	is	be	AUX
gujaf-43	225	52	codified	codify	VERB
gujaf-43	225	53	in	in	ADP
gujaf-43	225	54	universal	universal	ADJ
gujaf-43	225	55	law	law	NOUN
gujaf-43	225	56	principles	principle	NOUN
gujaf-43	225	57	.	.	PUNCT
gujaf-43	226	1	this	this	PRON
gujaf-43	226	2	implies	imply	VERB
gujaf-43	226	3	that	that	SCONJ
gujaf-43	226	4	,	,	PUNCT
gujaf-43	226	5	the	the	DET
gujaf-43	226	6	correct	correct	ADJ
gujaf-43	226	7	action	action	NOUN
gujaf-43	226	8	taken	take	VERB
gujaf-43	226	9	by	by	ADP
gujaf-43	226	10	an	an	DET
gujaf-43	226	11	auditor	auditor	NOUN
gujaf-43	226	12	is	be	AUX
gujaf-43	226	13	the	the	DET
gujaf-43	226	14	one	one	NUM
gujaf-43	226	15	that	that	PRON
gujaf-43	226	16	complies	comply	VERB
gujaf-43	226	17	with	with	ADP
gujaf-43	226	18	the	the	DET
gujaf-43	226	19	required	require	VERB
gujaf-43	226	20	code	code	NOUN
gujaf-43	226	21	of	of	ADP
gujaf-43	226	22	professional	professional	ADJ
gujaf-43	226	23	ethics	ethic	NOUN
gujaf-43	226	24	for	for	ADP
gujaf-43	226	25	auditors	auditor	NOUN
gujaf-43	226	26	.	.	PUNCT
gujaf-43	227	1	the	the	DET
gujaf-43	227	2	recommendations	recommendation	NOUN
gujaf-43	227	3	of	of	ADP
gujaf-43	227	4	this	this	DET
gujaf-43	227	5	research	research	NOUN
gujaf-43	227	6	work	work	NOUN
gujaf-43	227	7	are	be	AUX
gujaf-43	227	8	made	make	VERB
gujaf-43	227	9	based	base	VERB
gujaf-43	227	10	on	on	ADP
gujaf-43	227	11	the	the	DET
gujaf-43	227	12	conclusions	conclusion	NOUN
gujaf-43	227	13	,	,	PUNCT
gujaf-43	227	14	thus	thus	ADV
gujaf-43	227	15	:	:	PUNCT
gujaf-43	227	16	the	the	DET
gujaf-43	227	17	regulators	regulator	NOUN
gujaf-43	227	18	and	and	CCONJ
gujaf-43	227	19	standard	standard	ADJ
gujaf-43	227	20	setters	setter	NOUN
gujaf-43	227	21	should	should	AUX
gujaf-43	227	22	strictly	strictly	ADV
gujaf-43	227	23	enforce	enforce	VERB
gujaf-43	227	24	and	and	CCONJ
gujaf-43	227	25	continue	continue	VERB
gujaf-43	227	26	to	to	PART
gujaf-43	227	27	emphasize	emphasize	VERB
gujaf-43	227	28	the	the	DET
gujaf-43	227	29	importance	importance	NOUN
gujaf-43	227	30	of	of	ADP
gujaf-43	227	31	applying	apply	VERB
gujaf-43	227	32	professional	professional	ADJ
gujaf-43	227	33	skepticism	skepticism	NOUN
gujaf-43	227	34	in	in	ADP
gujaf-43	227	35	auditing	auditing	NOUN
gujaf-43	227	36	,	,	PUNCT
gujaf-43	227	37	which	which	PRON
gujaf-43	227	38	requires	require	VERB
gujaf-43	227	39	that	that	SCONJ
gujaf-43	227	40	an	an	DET
gujaf-43	227	41	auditor	auditor	NOUN
gujaf-43	227	42	should	should	AUX
gujaf-43	227	43	not	not	PART
gujaf-43	227	44	believe	believe	VERB
gujaf-43	227	45	documents	document	NOUN
gujaf-43	227	46	presented	present	VERB
gujaf-43	227	47	by	by	ADP
gujaf-43	227	48	clients	client	NOUN
gujaf-43	227	49	until	until	SCONJ
gujaf-43	227	50	he	he	PRON
gujaf-43	227	51	verifies	verify	VERB
gujaf-43	227	52	evidence	evidence	VERB
gujaf-43	227	53	that	that	SCONJ
gujaf-43	227	54	they	they	PRON
gujaf-43	227	55	are	be	AUX
gujaf-43	227	56	free	free	ADJ
gujaf-43	227	57	from	from	ADP
gujaf-43	227	58	misstatements	misstatement	NOUN
gujaf-43	227	59	.	.	PUNCT
gujaf-43	228	1	auditors	auditor	NOUN
gujaf-43	228	2	should	should	AUX
gujaf-43	228	3	apply	apply	VERB
gujaf-43	228	4	professional	professional	ADJ
gujaf-43	228	5	skepticism	skepticism	NOUN
gujaf-43	228	6	to	to	PART
gujaf-43	228	7	improve	improve	VERB
gujaf-43	228	8	the	the	DET
gujaf-43	228	9	quality	quality	NOUN
gujaf-43	228	10	of	of	ADP
gujaf-43	228	11	their	their	PRON
gujaf-43	228	12	audit	audit	NOUN
gujaf-43	228	13	work	work	NOUN
gujaf-43	228	14	.	.	PUNCT
gujaf-43	229	1	gusau	gusau	PROPN
gujaf-43	229	2	journal	journal	PROPN
gujaf-43	229	3	of	of	ADP
gujaf-43	229	4	accounting	accounting	NOUN
gujaf-43	229	5	and	and	CCONJ
gujaf-43	229	6	finance	finance	NOUN
gujaf-43	229	7	,	,	PUNCT
gujaf-43	229	8	vol	vol	NOUN
gujaf-43	229	9	.	.	PUNCT
gujaf-43	230	1	i	i	PRON
gujaf-43	230	2	,	,	PUNCT
gujaf-43	230	3	issue	issue	NOUN
gujaf-43	230	4	2	2	NUM
gujaf-43	230	5	,	,	PUNCT
gujaf-43	230	6	october	october	PROPN
gujaf-43	230	7	,	,	PUNCT
gujaf-43	230	8	2020	2020	NUM
gujaf-43	230	9	19	19	NUM
gujaf-43	230	10	auditors	auditor	NOUN
gujaf-43	230	11	should	should	AUX
gujaf-43	230	12	comply	comply	VERB
gujaf-43	230	13	fully	fully	ADV
gujaf-43	230	14	with	with	ADP
gujaf-43	230	15	the	the	DET
gujaf-43	230	16	code	code	NOUN
gujaf-43	230	17	of	of	ADP
gujaf-43	230	18	professional	professional	ADJ
gujaf-43	230	19	ethics	ethic	NOUN
gujaf-43	230	20	in	in	ADP
gujaf-43	230	21	order	order	NOUN
gujaf-43	230	22	to	to	PART
gujaf-43	230	23	improve	improve	VERB
gujaf-43	230	24	professional	professional	ADJ
gujaf-43	230	25	skepticism	skepticism	NOUN
gujaf-43	230	26	in	in	ADP
gujaf-43	230	27	the	the	DET
gujaf-43	230	28	performance	performance	NOUN
gujaf-43	230	29	of	of	ADP
gujaf-43	230	30	their	their	PRON
gujaf-43	230	31	audit	audit	NOUN
gujaf-43	230	32	engagement	engagement	NOUN
gujaf-43	230	33	.	.	PUNCT
gujaf-43	231	1	accountancy	accountancy	NOUN
gujaf-43	231	2	firms	firm	NOUN
gujaf-43	231	3	should	should	AUX
gujaf-43	231	4	ensure	ensure	VERB
gujaf-43	231	5	monitoring	monitoring	NOUN
gujaf-43	231	6	of	of	ADP
gujaf-43	231	7	their	their	PRON
gujaf-43	231	8	auditors	auditor	NOUN
gujaf-43	231	9	in	in	ADP
gujaf-43	231	10	order	order	NOUN
gujaf-43	231	11	to	to	PART
gujaf-43	231	12	make	make	VERB
gujaf-43	231	13	them	they	PRON
gujaf-43	231	14	apply	apply	VERB
gujaf-43	231	15	professional	professional	ADJ
gujaf-43	231	16	skepticism	skepticism	NOUN
gujaf-43	231	17	during	during	ADP
gujaf-43	231	18	audit	audit	NOUN
gujaf-43	231	19	engagement	engagement	NOUN
gujaf-43	231	20	.	.	PUNCT
gujaf-43	232	1	references	reference	NOUN
gujaf-43	232	2	adeyemi	adeyemi	ADV
gujaf-43	232	3	,	,	PUNCT
gujaf-43	232	4	s.b	s.b	PROPN
gujaf-43	232	5	&	&	CCONJ
gujaf-43	232	6	temitope	temitope	PROPN
gujaf-43	232	7	,	,	PUNCT
gujaf-43	232	8	f.o	f.o	PROPN
gujaf-43	232	9	.	.	PROPN
gujaf-43	232	10	(	(	PUNCT
gujaf-43	232	11	2010	2010	NUM
gujaf-43	232	12	)	)	PUNCT
gujaf-43	232	13	.	.	PUNCT
gujaf-43	233	1	audit	audit	NOUN
gujaf-43	233	2	quality	quality	NOUN
gujaf-43	233	3	,	,	PUNCT
gujaf-43	233	4	corporate	corporate	ADJ
gujaf-43	233	5	governance	governance	NOUN
gujaf-43	233	6	and	and	CCONJ
gujaf-43	233	7	firm	firm	ADJ
gujaf-43	233	8	characteristics	characteristic	NOUN
gujaf-43	233	9	in	in	ADP
gujaf-43	233	10	nigeria	nigeria	PROPN
gujaf-43	233	11	:	:	PUNCT
gujaf-43	233	12	international	international	ADJ
gujaf-43	233	13	journal	journal	NOUN
gujaf-43	233	14	of	of	ADP
gujaf-43	233	15	business	business	NOUN
gujaf-43	233	16	and	and	CCONJ
gujaf-43	233	17	management	management	NOUN
gujaf-43	233	18	.	.	PUNCT
gujaf-43	234	1	5	5	NUM
gujaf-43	234	2	(	(	PUNCT
gujaf-43	234	3	5).83	5).83	NUM
gujaf-43	234	4	-	-	SYM
gujaf-43	234	5	96	96	NUM
gujaf-43	234	6	adeyemi	adeyemi	ADV
gujaf-43	234	7	,	,	PUNCT
gujaf-43	234	8	s.b	s.b	PROPN
gujaf-43	234	9	.	.	PROPN
gujaf-43	234	10	&	&	CCONJ
gujaf-43	234	11	fagbemi	fagbemi	PROPN
gujaf-43	234	12	,	,	PUNCT
gujaf-43	234	13	t.o	t.o	PROPN
gujaf-43	234	14	.	.	PROPN
gujaf-43	234	15	(	(	PUNCT
gujaf-43	234	16	2011	2011	NUM
gujaf-43	234	17	)	)	PUNCT
gujaf-43	234	18	.	.	PUNCT
gujaf-43	235	1	the	the	DET
gujaf-43	235	2	perception	perception	NOUN
gujaf-43	235	3	of	of	ADP
gujaf-43	235	4	ethics	ethic	NOUN
gujaf-43	235	5	in	in	ADP
gujaf-43	235	6	accounting	accounting	NOUN
gujaf-43	235	7	profession	profession	NOUN
gujaf-43	235	8	in	in	ADP
gujaf-43	235	9	nigeria	nigeria	PROPN
gujaf-43	235	10	.	.	PUNCT
gujaf-43	236	1	journal	journal	PROPN
gujaf-43	236	2	of	of	ADP
gujaf-43	236	3	accounting	accounting	NOUN
gujaf-43	236	4	and	and	CCONJ
gujaf-43	236	5	taxation	taxation	NOUN
gujaf-43	236	6	.	.	PUNCT
gujaf-43	237	1	5(7	5(7	NUM
gujaf-43	237	2	)	)	PUNCT
gujaf-43	237	3	,	,	PUNCT
gujaf-43	237	4	146	146	NUM
gujaf-43	237	5	-	-	SYM
gujaf-43	237	6	157	157	NUM
gujaf-43	237	7	.	.	PUNCT
gujaf-43	238	1	adeyemi	adeyemi	ADV
gujaf-43	238	2	,	,	PUNCT
gujaf-43	238	3	s.b	s.b	PROPN
gujaf-43	238	4	;	;	PUNCT
gujaf-43	238	5	mohammed	mohammed	PROPN
gujaf-43	238	6	,	,	PUNCT
gujaf-43	238	7	a.k	a.k	PROPN
gujaf-43	238	8	.	.	PROPN
gujaf-43	238	9	;	;	PUNCT
gujaf-43	238	10	ogundeji	ogundeji	NOUN
gujaf-43	238	11	,	,	PUNCT
gujaf-43	238	12	m.g	m.g	PROPN
gujaf-43	238	13	.	.	PROPN
gujaf-43	238	14	;	;	PUNCT
gujaf-43	238	15	&	&	CCONJ
gujaf-43	238	16	tijjani	tijjani	PROPN
gujaf-43	238	17	,	,	PUNCT
gujaf-43	238	18	o.m	o.m	PROPN
gujaf-43	238	19	.	.	PUNCT
gujaf-43	238	20	(	(	PUNCT
gujaf-43	238	21	2014	2014	NUM
gujaf-43	238	22	)	)	PUNCT
gujaf-43	238	23	.	.	PUNCT
gujaf-43	239	1	audit	audit	NOUN
gujaf-43	239	2	technology	technology	NOUN
gujaf-43	239	3	tools	tool	NOUN
gujaf-43	239	4	and	and	CCONJ
gujaf-43	239	5	business	business	NOUN
gujaf-43	239	6	process	process	NOUN
gujaf-43	239	7	assurance	assurance	NOUN
gujaf-43	239	8	:	:	PUNCT
gujaf-43	239	9	assessment	assessment	NOUN
gujaf-43	239	10	of	of	ADP
gujaf-43	239	11	auditor	auditor	NOUN
gujaf-43	239	12	’s	’s	PART
gujaf-43	239	13	perspectives	perspective	NOUN
gujaf-43	239	14	in	in	ADP
gujaf-43	239	15	nigeria	nigeria	PROPN
gujaf-43	239	16	:	:	PUNCT
gujaf-43	239	17	universal	universal	ADJ
gujaf-43	239	18	journal	journal	PROPN
gujaf-43	239	19	of	of	ADP
gujaf-43	239	20	industrial	industrial	ADJ
gujaf-43	239	21	and	and	CCONJ
gujaf-43	239	22	business	business	NOUN
gujaf-43	239	23	management	management	NOUN
gujaf-43	239	24	.	.	PUNCT
gujaf-43	240	1	2(4	2(4	NUM
gujaf-43	240	2	)	)	PUNCT
gujaf-43	240	3	,	,	PUNCT
gujaf-43	240	4	93	93	NUM
gujaf-43	240	5	–	–	PUNCT
gujaf-43	240	6	102	102	NUM
gujaf-43	240	7	.	.	PUNCT
gujaf-43	241	1	adeyemi	adeyemi	ADV
gujaf-43	241	2	,	,	PUNCT
gujaf-43	241	3	s.b	s.b	PROPN
gujaf-43	241	4	;	;	PUNCT
gujaf-43	241	5	okpala	okpala	NOUN
gujaf-43	241	6	,	,	PUNCT
gujaf-43	241	7	o.	o.	PROPN
gujaf-43	241	8	&	&	CCONJ
gujaf-43	241	9	dabor	dabor	PROPN
gujaf-43	241	10	,	,	PUNCT
gujaf-43	241	11	e.l	e.l	PROPN
gujaf-43	241	12	.	.	PROPN
gujaf-43	241	13	(	(	PUNCT
gujaf-43	241	14	2012	2012	NUM
gujaf-43	241	15	)	)	PUNCT
gujaf-43	241	16	.	.	PUNCT
gujaf-43	242	1	factors	factor	NOUN
gujaf-43	242	2	affecting	affect	VERB
gujaf-43	242	3	audit	audit	NOUN
gujaf-43	242	4	quality	quality	NOUN
gujaf-43	242	5	in	in	ADP
gujaf-43	242	6	nigeria	nigeria	PROPN
gujaf-43	242	7	:	:	PUNCT
gujaf-43	242	8	international	international	ADJ
gujaf-43	242	9	journal	journal	NOUN
gujaf-43	242	10	of	of	ADP
gujaf-43	242	11	business	business	NOUN
gujaf-43	242	12	and	and	CCONJ
gujaf-43	242	13	social	social	ADJ
gujaf-43	242	14	sciences.3	sciences.3	NOUN
gujaf-43	242	15	(	(	PUNCT
gujaf-43	242	16	20	20	NUM
gujaf-43	242	17	)	)	PUNCT
gujaf-43	242	18	.	.	PUNCT
gujaf-43	243	1	245262	245262	NUM
gujaf-43	243	2	ahmad	ahmad	PROPN
gujaf-43	243	3	,	,	PUNCT
gujaf-43	243	4	l.	l.	PROPN
gujaf-43	243	5	;	;	PUNCT
gujaf-43	243	6	suhara	suhara	PROPN
gujaf-43	243	7	,	,	PUNCT
gujaf-43	243	8	e.	e.	PROPN
gujaf-43	243	9	&	&	CCONJ
gujaf-43	243	10	iliyas	iliyas	PROPN
gujaf-43	243	11	,	,	PUNCT
gujaf-43	243	12	y.	y.	PROPN
gujaf-43	243	13	(	(	PUNCT
gujaf-43	243	14	2016	2016	NUM
gujaf-43	243	15	)	)	PUNCT
gujaf-43	243	16	.	.	PUNCT
gujaf-43	244	1	the	the	DET
gujaf-43	244	2	effect	effect	NOUN
gujaf-43	244	3	of	of	ADP
gujaf-43	244	4	audit	audit	NOUN
gujaf-43	244	5	quality	quality	NOUN
gujaf-43	244	6	on	on	ADP
gujaf-43	244	7	earning	earn	VERB
gujaf-43	244	8	management	management	NOUN
gujaf-43	244	9	within	within	ADP
gujaf-43	244	10	manufacturing	manufacturing	NOUN
gujaf-43	244	11	companies	company	NOUN
gujaf-43	244	12	listed	list	VERB
gujaf-43	244	13	in	in	ADP
gujaf-43	244	14	indonesian	indonesian	ADJ
gujaf-43	244	15	stock	stock	PROPN
gujaf-43	244	16	exchange	exchange	PROPN
gujaf-43	244	17	:	:	PUNCT
gujaf-43	244	18	research	research	NOUN
gujaf-43	244	19	journal	journal	NOUN
gujaf-43	244	20	of	of	ADP
gujaf-43	244	21	finance	finance	NOUN
gujaf-43	244	22	and	and	CCONJ
gujaf-43	244	23	accounting	accounting	NOUN
gujaf-43	244	24	:	:	PUNCT
gujaf-43	244	25	7	7	NUM
gujaf-43	244	26	(	(	PUNCT
gujaf-43	244	27	8)	8)	NUM
gujaf-43	244	28	.	.	PUNCT
gujaf-43	244	29	673	673	NUM
gujaf-43	244	30	-	-	SYM
gujaf-43	244	31	688	688	NUM
gujaf-43	244	32	akadakpo	akadakpo	PROPN
gujaf-43	244	33	,	,	PUNCT
gujaf-43	244	34	b.a	b.a	PROPN
gujaf-43	244	35	.	.	PROPN
gujaf-43	244	36	&	&	CCONJ
gujaf-43	244	37	izedonm	izedonm	PROPN
gujaf-43	244	38	,	,	PUNCT
gujaf-43	244	39	f.	f.	PROPN
gujaf-43	244	40	i.	i.	PROPN
gujaf-43	244	41	o.	o.	PROPN
gujaf-43	244	42	(	(	PUNCT
gujaf-43	244	43	2013	2013	NUM
gujaf-43	244	44	)	)	PUNCT
gujaf-43	244	45	.	.	PUNCT
gujaf-43	245	1	ethical	ethical	ADJ
gujaf-43	245	2	practice	practice	NOUN
gujaf-43	245	3	of	of	ADP
gujaf-43	245	4	professional	professional	ADJ
gujaf-43	245	5	accountants	accountant	NOUN
gujaf-43	245	6	in	in	ADP
gujaf-43	245	7	nigeria	nigeria	PROPN
gujaf-43	245	8	.	.	PUNCT
gujaf-43	246	1	research	research	NOUN
gujaf-43	246	2	journal	journal	PROPN
gujaf-43	246	3	of	of	ADP
gujaf-43	246	4	finance	finance	NOUN
gujaf-43	246	5	and	and	CCONJ
gujaf-43	246	6	accounting	accounting	NOUN
gujaf-43	246	7	;	;	PUNCT
gujaf-43	246	8	4	4	NUM
gujaf-43	246	9	(	(	PUNCT
gujaf-43	246	10	7).36	7).36	NUM
gujaf-43	246	11	-	-	SYM
gujaf-43	246	12	58	58	NUM
gujaf-43	246	13	alqtaish	alqtaish	NOUN
gujaf-43	246	14	,	,	PUNCT
gujaf-43	246	15	h.f	h.f	PROPN
gujaf-43	246	16	,	,	PUNCT
gujaf-43	246	17	bakar	bakar	PROPN
gujaf-43	246	18	a.a.m	a.a.m	PROPN
gujaf-43	246	19	&	&	CCONJ
gujaf-43	246	20	o.h	o.h	PROPN
gujaf-43	246	21	othman	othman	PROPN
gujaf-43	246	22	(	(	PUNCT
gujaf-43	246	23	2014	2014	NUM
gujaf-43	246	24	)	)	PUNCT
gujaf-43	246	25	the	the	DET
gujaf-43	246	26	ethical	ethical	ADJ
gujaf-43	246	27	rules	rule	NOUN
gujaf-43	246	28	of	of	ADP
gujaf-43	246	29	auditing	auditing	NOUN
gujaf-43	246	30	and	and	CCONJ
gujaf-43	246	31	the	the	DET
gujaf-43	246	32	impact	impact	NOUN
gujaf-43	246	33	of	of	ADP
gujaf-43	246	34	compliance	compliance	NOUN
gujaf-43	246	35	with	with	ADP
gujaf-43	246	36	the	the	DET
gujaf-43	246	37	ethical	ethical	ADJ
gujaf-43	246	38	roles	role	NOUN
gujaf-43	246	39	on	on	ADP
gujaf-43	246	40	auditing	audit	VERB
gujaf-43	246	41	quality	quality	NOUN
gujaf-43	246	42	.	.	PUNCT
gujaf-43	247	1	ijrras	ijrras	NOUN
gujaf-43	247	2	18(3	18(3	PROPN
gujaf-43	247	3	)	)	PUNCT
gujaf-43	247	4	,	,	PUNCT
gujaf-43	247	5	54	54	NUM
gujaf-43	247	6	-	-	SYM
gujaf-43	247	7	69	69	NUM
gujaf-43	247	8	andi	andi	PROPN
gujaf-43	247	9	kusumawati	kusumawati	PROPN
gujaf-43	247	10	&	&	CCONJ
gujaf-43	247	11	synmsuddin	synmsuddin	NOUN
gujaf-43	247	12	synamsuddin	synamsuddin	NOUN
gujaf-43	247	13	(	(	PUNCT
gujaf-43	247	14	2018	2018	NUM
gujaf-43	247	15	)	)	PUNCT
gujaf-43	247	16	.	.	PUNCT
gujaf-43	248	1	the	the	DET
gujaf-43	248	2	effect	effect	NOUN
gujaf-43	248	3	of	of	ADP
gujaf-43	248	4	auditor	auditor	NOUN
gujaf-43	248	5	quality	quality	NOUN
gujaf-43	248	6	to	to	ADP
gujaf-43	248	7	professional	professional	ADJ
gujaf-43	248	8	scepticism	scepticism	NOUN
gujaf-43	248	9	and	and	CCONJ
gujaf-43	248	10	its	its	PRON
gujaf-43	248	11	relationship	relationship	NOUN
gujaf-43	248	12	to	to	PART
gujaf-43	248	13	audit	audit	VERB
gujaf-43	248	14	quality	quality	NOUN
gujaf-43	248	15	:	:	PUNCT
gujaf-43	248	16	internal	internal	ADJ
gujaf-43	248	17	journal	journal	NOUN
gujaf-43	248	18	of	of	ADP
gujaf-43	248	19	law	law	NOUN
gujaf-43	248	20	and	and	CCONJ
gujaf-43	248	21	management	management	NOUN
gujaf-43	248	22	,	,	PUNCT
gujaf-43	248	23	60	60	NUM
gujaf-43	248	24	(	(	PUNCT
gujaf-43	248	25	4	4	NUM
gujaf-43	248	26	)	)	PUNCT
gujaf-43	248	27	,	,	PUNCT
gujaf-43	248	28	323	323	NUM
gujaf-43	248	29	-	-	SYM
gujaf-43	248	30	338	338	NUM
gujaf-43	248	31	anis	anis	PROPN
gujaf-43	248	32	,	,	PUNCT
gujaf-43	248	33	a.	a.	NOUN
gujaf-43	248	34	(	(	PUNCT
gujaf-43	248	35	2014	2014	NUM
gujaf-43	248	36	)	)	PUNCT
gujaf-43	248	37	.	.	PUNCT
gujaf-43	249	1	auditors	auditor	NOUN
gujaf-43	249	2	’	’	PART
gujaf-43	249	3	perception	perception	NOUN
gujaf-43	249	4	of	of	ADP
gujaf-43	249	5	audit	audit	NOUN
gujaf-43	249	6	firm	firm	ADJ
gujaf-43	249	7	rotation	rotation	NOUN
gujaf-43	249	8	,	,	PUNCT
gujaf-43	249	9	impact	impact	NOUN
gujaf-43	249	10	on	on	ADP
gujaf-43	249	11	audit	audit	NOUN
gujaf-43	249	12	quality	quality	NOUN
gujaf-43	249	13	in	in	ADP
gujaf-43	249	14	egypt	egypt	PROPN
gujaf-43	249	15	.	.	PUNCT
gujaf-43	250	1	journal	journal	PROPN
gujaf-43	250	2	of	of	ADP
gujaf-43	250	3	accounting	accounting	NOUN
gujaf-43	250	4	and	and	CCONJ
gujaf-43	250	5	taxation	taxation	NOUN
gujaf-43	250	6	,	,	PUNCT
gujaf-43	250	7	6(1	6(1	NUM
gujaf-43	250	8	)	)	PUNCT
gujaf-43	250	9	,	,	PUNCT
gujaf-43	250	10	105	105	NUM
gujaf-43	250	11	–	–	SYM
gujaf-43	250	12	120	120	NUM
gujaf-43	250	13	.	.	PUNCT
gujaf-43	251	1	beatty	beatty	PROPN
gujaf-43	251	2	,	,	PUNCT
gujaf-43	251	3	r.	r.	PROPN
gujaf-43	251	4	(	(	PUNCT
gujaf-43	251	5	1989	1989	NUM
gujaf-43	251	6	)	)	PUNCT
gujaf-43	251	7	.	.	PUNCT
gujaf-43	252	1	auditor	auditor	NOUN
gujaf-43	252	2	reputation	reputation	NOUN
gujaf-43	252	3	and	and	CCONJ
gujaf-43	252	4	the	the	DET
gujaf-43	252	5	pricing	pricing	NOUN
gujaf-43	252	6	of	of	ADP
gujaf-43	252	7	initial	initial	ADJ
gujaf-43	252	8	public	public	ADJ
gujaf-43	252	9	offerings	offering	NOUN
gujaf-43	252	10	,	,	PUNCT
gujaf-43	252	11	the	the	DET
gujaf-43	252	12	accounting	accounting	NOUN
gujaf-43	252	13	review	review	NOUN
gujaf-43	252	14	,	,	PUNCT
gujaf-43	252	15	64	64	NUM
gujaf-43	252	16	,	,	PUNCT
gujaf-43	252	17	693	693	NUM
gujaf-43	252	18	–	–	PUNCT
gujaf-43	252	19	709	709	NUM
gujaf-43	252	20	chin	chin	NOUN
gujaf-43	252	21	,	,	PUNCT
gujaf-43	252	22	w.w	w.w	PROPN
gujaf-43	252	23	.	.	PROPN
gujaf-43	252	24	(	(	PUNCT
gujaf-43	252	25	1998	1998	NUM
gujaf-43	252	26	)	)	PUNCT
gujaf-43	252	27	.	.	PUNCT
gujaf-43	253	1	the	the	DET
gujaf-43	253	2	partial	partial	ADJ
gujaf-43	253	3	least	least	ADJ
gujaf-43	253	4	squares	square	NOUN
gujaf-43	253	5	approach	approach	VERB
gujaf-43	253	6	to	to	ADP
gujaf-43	253	7	structural	structural	ADJ
gujaf-43	253	8	equation	equation	NOUN
gujaf-43	253	9	modelling	modelling	NOUN
gujaf-43	253	10	,	,	PUNCT
gujaf-43	253	11	in	in	ADP
gujaf-43	253	12	g.a	g.a	PROPN
gujaf-43	253	13	.	.	PROPN
gujaf-43	254	1	marcoulides	marcoulide	VERB
gujaf-43	254	2	(	(	PUNCT
gujaf-43	254	3	ed	ed	NOUN
gujaf-43	254	4	.	.	PUNCT
gujaf-43	254	5	)	)	PUNCT
gujaf-43	254	6	,	,	PUNCT
gujaf-43	254	7	modern	modern	ADJ
gujaf-43	254	8	methods	method	NOUN
gujaf-43	254	9	for	for	ADP
gujaf-43	254	10	business	business	NOUN
gujaf-43	254	11	gusau	gusau	ADJ
gujaf-43	254	12	journal	journal	NOUN
gujaf-43	254	13	of	of	ADP
gujaf-43	254	14	accounting	accounting	NOUN
gujaf-43	254	15	and	and	CCONJ
gujaf-43	254	16	finance	finance	NOUN
gujaf-43	254	17	,	,	PUNCT
gujaf-43	254	18	vol	vol	NOUN
gujaf-43	254	19	.	.	PUNCT
gujaf-43	255	1	i	i	PRON
gujaf-43	255	2	,	,	PUNCT
gujaf-43	255	3	issue	issue	NOUN
gujaf-43	255	4	2	2	NUM
gujaf-43	255	5	,	,	PUNCT
gujaf-43	255	6	october	october	PROPN
gujaf-43	255	7	,	,	PUNCT
gujaf-43	255	8	2020	2020	NUM
gujaf-43	255	9	20	20	NUM
gujaf-43	255	10	resaerch	resaerch	NOUN
gujaf-43	255	11	,	,	PUNCT
gujaf-43	255	12	9(2	9(2	NUM
gujaf-43	255	13	)	)	PUNCT
gujaf-43	255	14	295	295	NUM
gujaf-43	255	15	-	-	SYM
gujaf-43	255	16	336	336	NUM
gujaf-43	255	17	mahwah	mahwah	NOUN
gujaf-43	255	18	,	,	PUNCT
gujaf-43	255	19	new	new	PROPN
gujaf-43	255	20	jersey	jersey	PROPN
gujaf-43	255	21	:	:	PUNCT
gujaf-43	255	22	laurentice	laurentice	PROPN
gujaf-43	255	23	erlbaum	erlbaum	NOUN
gujaf-43	255	24	associates	associate	NOUN
gujaf-43	255	25	.	.	PUNCT
gujaf-43	256	1	choi	choi	NOUN
gujaf-43	256	2	,	,	PUNCT
gujaf-43	256	3	j.h	j.h	PROPN
gujaf-43	256	4	.	.	PROPN
gujaf-43	256	5	,	,	PUNCT
gujaf-43	256	6	kim	kim	PROPN
gujaf-43	256	7	,	,	PUNCT
gujaf-43	256	8	j.b	j.b	PROPN
gujaf-43	256	9	.	.	PROPN
gujaf-43	256	10	&	&	CCONJ
gujaf-43	256	11	zang	zang	PROPN
gujaf-43	256	12	,	,	PUNCT
gujaf-43	256	13	y.	y.	PROPN
gujaf-43	256	14	(	(	PUNCT
gujaf-43	256	15	2010	2010	NUM
gujaf-43	256	16	)	)	PUNCT
gujaf-43	256	17	.	.	PUNCT
gujaf-43	257	1	do	do	VERB
gujaf-43	257	2	abnormally	abnormally	ADV
gujaf-43	257	3	high	high	ADJ
gujaf-43	257	4	audit	audit	NOUN
gujaf-43	257	5	fees	fee	NOUN
gujaf-43	257	6	impact	impact	NOUN
gujaf-43	257	7	on	on	ADP
gujaf-43	257	8	audit	audit	NOUN
gujaf-43	257	9	quality	quality	NOUN
gujaf-43	257	10	audit	audit	NOUN
gujaf-43	257	11	journal	journal	NOUN
gujaf-43	257	12	of	of	ADP
gujaf-43	257	13	practice	practice	NOUN
gujaf-43	257	14	and	and	CCONJ
gujaf-43	257	15	theory	theory	NOUN
gujaf-43	257	16	29	29	NUM
gujaf-43	257	17	(	(	PUNCT
gujaf-43	257	18	11	11	NUM
gujaf-43	257	19	)	)	PUNCT
gujaf-43	257	20	,	,	PUNCT
gujaf-43	257	21	73	73	NUM
gujaf-43	257	22	-	-	SYM
gujaf-43	257	23	97	97	NUM
gujaf-43	257	24	de	de	X
gujaf-43	257	25	angelo	angelo	PROPN
gujaf-43	257	26	,	,	PUNCT
gujaf-43	257	27	l.e	l.e	PROPN
gujaf-43	257	28	.	.	PROPN
gujaf-43	257	29	(	(	PUNCT
gujaf-43	257	30	1981	1981	NUM
gujaf-43	257	31	)	)	PUNCT
gujaf-43	257	32	.	.	PUNCT
gujaf-43	258	1	auditor	auditor	NOUN
gujaf-43	258	2	size	size	NOUN
gujaf-43	258	3	and	and	CCONJ
gujaf-43	258	4	audit	audit	NOUN
gujaf-43	258	5	quality	quality	NOUN
gujaf-43	258	6	;	;	PUNCT
gujaf-43	258	7	journal	journal	NOUN
gujaf-43	258	8	of	of	ADP
gujaf-43	258	9	accounting	accounting	NOUN
gujaf-43	258	10	and	and	CCONJ
gujaf-43	258	11	economics	economic	NOUN
gujaf-43	258	12	,	,	PUNCT
gujaf-43	258	13	3(3	3(3	NUM
gujaf-43	258	14	)	)	PUNCT
gujaf-43	258	15	,	,	PUNCT
gujaf-43	258	16	183	183	NUM
gujaf-43	258	17	-	-	SYM
gujaf-43	258	18	199	199	NUM
gujaf-43	258	19	.	.	PUNCT
gujaf-43	258	20	dillman	dillman	PROPN
gujaf-43	258	21	,	,	PUNCT
gujaf-43	258	22	d.	d.	PROPN
gujaf-43	258	23	a.	a.	PROPN
gujaf-43	258	24	(	(	PUNCT
gujaf-43	258	25	2007	2007	NUM
gujaf-43	258	26	)	)	PUNCT
gujaf-43	258	27	.	.	PUNCT
gujaf-43	259	1	mail	mail	NOUN
gujaf-43	259	2	and	and	CCONJ
gujaf-43	259	3	internet	internet	NOUN
gujaf-43	259	4	surveys	survey	NOUN
gujaf-43	259	5	:	:	PUNCT
gujaf-43	259	6	the	the	DET
gujaf-43	259	7	tailored	tailor	VERB
gujaf-43	259	8	design	design	NOUN
gujaf-43	259	9	method	method	NOUN
gujaf-43	259	10	(	(	PUNCT
gujaf-43	259	11	2nd	2nd	ADJ
gujaf-43	259	12	ed	ed	NOUN
gujaf-43	259	13	.	.	PUNCT
gujaf-43	259	14	)	)	PUNCT
gujaf-43	259	15	.	.	PUNCT
gujaf-43	260	1	new	new	PROPN
gujaf-43	260	2	jersey	jersey	PROPN
gujaf-43	260	3	:	:	PUNCT
gujaf-43	260	4	john	john	PROPN
gujaf-43	260	5	wiley	wiley	PROPN
gujaf-43	260	6	&	&	CCONJ
gujaf-43	260	7	sons	sons	PROPN
gujaf-43	260	8	inc	inc	PROPN
gujaf-43	260	9	.	.	PROPN
gujaf-43	261	1	enofe	enofe	PROPN
gujaf-43	261	2	,	,	PUNCT
gujaf-43	261	3	a.o	a.o	PROPN
gujaf-43	261	4	,	,	PUNCT
gujaf-43	261	5	ukpebur	ukpebur	PROPN
gujaf-43	261	6	,	,	PUNCT
gujaf-43	261	7	i.	i.	PROPN
gujaf-43	261	8	&	&	CCONJ
gujaf-43	261	9	ogbomo	ogbomo	PROPN
gujaf-43	261	10	,	,	PUNCT
gujaf-43	261	11	n.	n.	NOUN
gujaf-43	261	12	(	(	PUNCT
gujaf-43	261	13	2015	2015	NUM
gujaf-43	261	14	)	)	PUNCT
gujaf-43	261	15	.	.	PUNCT
gujaf-43	262	1	the	the	DET
gujaf-43	262	2	effect	effect	NOUN
gujaf-43	262	3	of	of	ADP
gujaf-43	262	4	accounting	accounting	NOUN
gujaf-43	262	5	ethics	ethic	NOUN
gujaf-43	262	6	in	in	ADP
gujaf-43	262	7	improving	improve	VERB
gujaf-43	262	8	auditor	auditor	NOUN
gujaf-43	262	9	professional	professional	ADJ
gujaf-43	262	10	scepticism	scepticism	NOUN
gujaf-43	262	11	.	.	PUNCT
gujaf-43	263	1	international	international	ADJ
gujaf-43	263	2	journal	journal	NOUN
gujaf-43	263	3	of	of	ADP
gujaf-43	263	4	advanced	advanced	ADJ
gujaf-43	263	5	academic	academic	ADJ
gujaf-43	263	6	researchsocial	researchsocial	ADJ
gujaf-43	263	7	science	science	NOUN
gujaf-43	263	8	and	and	CCONJ
gujaf-43	263	9	education	education	NOUN
gujaf-43	263	10	.	.	PUNCT
gujaf-43	264	1	1(2	1(2	NUM
gujaf-43	264	2	)	)	PUNCT
gujaf-43	264	3	,	,	PUNCT
gujaf-43	264	4	17	17	NUM
gujaf-43	264	5	-	-	SYM
gujaf-43	264	6	32	32	NUM
gujaf-43	264	7	enofe	enofe	ADJ
gujaf-43	264	8	,	,	PUNCT
gujaf-43	264	9	a.o	a.o	PROPN
gujaf-43	264	10	;	;	PUNCT
gujaf-43	264	11	okunegu	okunegu	NOUN
gujaf-43	264	12	,	,	PUNCT
gujaf-43	264	13	c.n	c.n	PROPN
gujaf-43	264	14	&	&	CCONJ
gujaf-43	264	15	ediae	ediae	PROPN
gujaf-43	264	16	,	,	PUNCT
gujaf-43	264	17	e.c	e.c	PROPN
gujaf-43	264	18	.	.	PROPN
gujaf-43	264	19	(	(	PUNCT
gujaf-43	264	20	2013	2013	NUM
gujaf-43	264	21	)	)	PUNCT
gujaf-43	264	22	.	.	PUNCT
gujaf-43	265	1	audit	audit	NOUN
gujaf-43	265	2	quality	quality	NOUN
gujaf-43	265	3	and	and	CCONJ
gujaf-43	265	4	auditors	auditor	NOUN
gujaf-43	265	5	independence	independence	NOUN
gujaf-43	265	6	in	in	ADP
gujaf-43	265	7	nigeria	nigeria	PROPN
gujaf-43	265	8	:	:	PUNCT
gujaf-43	265	9	an	an	DET
gujaf-43	265	10	empirical	empirical	ADJ
gujaf-43	265	11	evaluation	evaluation	NOUN
gujaf-43	265	12	:	:	PUNCT
gujaf-43	265	13	research	research	NOUN
gujaf-43	265	14	journal	journal	NOUN
gujaf-43	265	15	finance	finance	NOUN
gujaf-43	265	16	and	and	CCONJ
gujaf-43	265	17	accounting.4	accounting.4	PROPN
gujaf-43	265	18	(	(	PUNCT
gujaf-43	265	19	11	11	NUM
gujaf-43	265	20	)	)	PUNCT
gujaf-43	265	21	,	,	PUNCT
gujaf-43	265	22	123	123	NUM
gujaf-43	265	23	-	-	SYM
gujaf-43	265	24	135	135	NUM
gujaf-43	265	25	ezuguwu	ezuguwu	NOUN
gujaf-43	265	26	,	,	PUNCT
gujaf-43	265	27	c.i	c.i	PROPN
gujaf-43	265	28	(	(	PUNCT
gujaf-43	265	29	2014	2014	NUM
gujaf-43	265	30	):	):	PUNCT
gujaf-43	265	31	aditors	aditor	NOUN
gujaf-43	265	32	reputation	reputation	NOUN
gujaf-43	265	33	:	:	PUNCT
gujaf-43	265	34	the	the	DET
gujaf-43	265	35	impact	impact	NOUN
gujaf-43	265	36	on	on	ADP
gujaf-43	265	37	compliance	compliance	NOUN
gujaf-43	265	38	with	with	ADP
gujaf-43	265	39	international	international	ADJ
gujaf-43	265	40	accounting	accounting	NOUN
gujaf-43	265	41	standard	standard	NOUN
gujaf-43	265	42	5	5	NUM
gujaf-43	265	43	by	by	ADP
gujaf-43	265	44	quated	quated	ADJ
gujaf-43	265	45	companies	company	NOUN
gujaf-43	265	46	in	in	ADP
gujaf-43	265	47	nigeria	nigeria	PROPN
gujaf-43	265	48	.	.	PUNCT
gujaf-43	266	1	kuwait	kuwait	PROPN
gujaf-43	266	2	chapter	chapter	PROPN
gujaf-43	266	3	of	of	ADP
gujaf-43	266	4	arabian	arabian	ADJ
gujaf-43	266	5	journal	journal	PROPN
gujaf-43	266	6	of	of	ADP
gujaf-43	266	7	business	business	NOUN
gujaf-43	266	8	and	and	CCONJ
gujaf-43	266	9	management	management	NOUN
gujaf-43	266	10	review	review	NOUN
gujaf-43	266	11	,	,	PUNCT
gujaf-43	266	12	3(12	3(12	NUM
gujaf-43	266	13	)	)	PUNCT
gujaf-43	266	14	,	,	PUNCT
gujaf-43	266	15	89	89	NUM
gujaf-43	266	16	-	-	SYM
gujaf-43	266	17	105	105	NUM
gujaf-43	266	18	fagbemi	fagbemi	NOUN
gujaf-43	266	19	,	,	PUNCT
gujaf-43	266	20	t.o	t.o	PROPN
gujaf-43	266	21	;	;	PUNCT
gujaf-43	266	22	abojun	abojun	PROPN
gujaf-43	266	23	,	,	PUNCT
gujaf-43	266	24	s	s	PART
gujaf-43	266	25	;	;	PUNCT
gujaf-43	266	26	undiaie	undiaie	PROPN
gujaf-43	266	27	,	,	PUNCT
gujaf-43	266	28	o.m	o.m	PROPN
gujaf-43	266	29	.	.	PROPN
gujaf-43	266	30	&	&	CCONJ
gujaf-43	266	31	uwuigbe	uwuigbe	PROPN
gujaf-43	266	32	,	,	PUNCT
gujaf-43	266	33	o.r	o.r	PROPN
gujaf-43	266	34	.	.	PROPN
gujaf-43	266	35	(	(	PUNCT
gujaf-43	266	36	2013	2013	NUM
gujaf-43	266	37	)	)	PUNCT
gujaf-43	266	38	.	.	PUNCT
gujaf-43	267	1	an	an	DET
gujaf-43	267	2	assessment	assessment	NOUN
gujaf-43	267	3	of	of	ADP
gujaf-43	267	4	audit	audit	NOUN
gujaf-43	267	5	approach	approach	NOUN
gujaf-43	267	6	and	and	CCONJ
gujaf-43	267	7	audit	audit	NOUN
gujaf-43	267	8	quality	quality	NOUN
gujaf-43	267	9	in	in	ADP
gujaf-43	267	10	nigeria	nigeria	PROPN
gujaf-43	267	11	:	:	PUNCT
gujaf-43	267	12	research	research	NOUN
gujaf-43	267	13	journal	journal	NOUN
gujaf-43	267	14	of	of	ADP
gujaf-43	267	15	finance	finance	NOUN
gujaf-43	267	16	and	and	CCONJ
gujaf-43	267	17	accounting	accounting	NOUN
gujaf-43	267	18	.	.	PUNCT
gujaf-43	268	1	4(14).452	4(14).452	NUM
gujaf-43	268	2	-	-	SYM
gujaf-43	268	3	464	464	NUM
gujaf-43	268	4	gumanti	gumanti	NOUN
gujaf-43	268	5	,	,	PUNCT
gujaf-43	268	6	t.a	t.a	PROPN
gujaf-43	268	7	;	;	PUNCT
gujaf-43	268	8	nastiti	nastiti	PROPN
gujaf-43	268	9	,	,	PUNCT
gujaf-43	268	10	a.s	a.s	PROPN
gujaf-43	268	11	.	.	PROPN
gujaf-43	268	12	;	;	PUNCT
gujaf-43	268	13	utami	utami	PROPN
gujaf-43	268	14	,	,	PUNCT
gujaf-43	268	15	e.s	e.s	PROPN
gujaf-43	268	16	&	&	CCONJ
gujaf-43	268	17	manike	manike	PROPN
gujaf-43	268	18	,	,	PUNCT
gujaf-43	268	19	e.	e.	PROPN
gujaf-43	268	20	(	(	PUNCT
gujaf-43	268	21	2015	2015	NUM
gujaf-43	268	22	)	)	PUNCT
gujaf-43	268	23	.	.	PUNCT
gujaf-43	269	1	audit	audit	NOUN
gujaf-43	269	2	quality	quality	NOUN
gujaf-43	269	3	and	and	CCONJ
gujaf-43	269	4	earning	earn	VERB
gujaf-43	269	5	management	management	NOUN
gujaf-43	269	6	in	in	ADP
gujaf-43	269	7	indonesian	indonesian	ADJ
gujaf-43	269	8	initial	initial	ADJ
gujaf-43	269	9	public	public	ADJ
gujaf-43	269	10	offerings	offering	NOUN
gujaf-43	269	11	:	:	PUNCT
gujaf-43	269	12	mediterranean	mediterranean	PROPN
gujaf-43	269	13	journal	journal	PROPN
gujaf-43	269	14	of	of	ADP
gujaf-43	269	15	social	social	ADJ
gujaf-43	269	16	sciences	science	NOUN
gujaf-43	269	17	.	.	PUNCT
gujaf-43	270	1	6(5	6(5	NUM
gujaf-43	270	2	)	)	PUNCT
gujaf-43	270	3	.	.	PUNCT
gujaf-43	271	1	345	345	NUM
gujaf-43	271	2	-	-	SYM
gujaf-43	271	3	350	350	NUM
gujaf-43	271	4	hair	hair	NOUN
gujaf-43	271	5	,	,	PUNCT
gujaf-43	271	6	j.f	j.f	PROPN
gujaf-43	271	7	.	.	PROPN
gujaf-43	271	8	,	,	PUNCT
gujaf-43	271	9	black	black	ADJ
gujaf-43	271	10	,	,	PUNCT
gujaf-43	271	11	w.c	w.c	PROPN
gujaf-43	271	12	.	.	PROPN
gujaf-43	271	13	,	,	PUNCT
gujaf-43	271	14	babin	babin	PROPN
gujaf-43	271	15	,	,	PUNCT
gujaf-43	271	16	b.j	b.j	PROPN
gujaf-43	271	17	.	.	PROPN
gujaf-43	271	18	,	,	PUNCT
gujaf-43	271	19	&	&	CCONJ
gujaf-43	271	20	anderson	anderson	PROPN
gujaf-43	271	21	,	,	PUNCT
gujaf-43	271	22	r.e	r.e	PROPN
gujaf-43	271	23	.	.	PROPN
gujaf-43	271	24	(	(	PUNCT
gujaf-43	271	25	2010	2010	NUM
gujaf-43	271	26	)	)	PUNCT
gujaf-43	271	27	.	.	PUNCT
gujaf-43	272	1	multivariate	multivariate	NOUN
gujaf-43	272	2	data	datum	NOUN
gujaf-43	272	3	analysis	analysis	NOUN
gujaf-43	272	4	(	(	PUNCT
gujaf-43	272	5	7th	7th	ADJ
gujaf-43	272	6	ed	ed	NOUN
gujaf-43	272	7	)	)	PUNCT
gujaf-43	272	8	.	.	PUNCT
gujaf-43	273	1	upper	upper	ADJ
gujaf-43	273	2	saddle	saddle	PROPN
gujaf-43	273	3	river	river	NOUN
gujaf-43	273	4	,	,	PUNCT
gujaf-43	273	5	new	new	PROPN
gujaf-43	273	6	jersey	jersey	PROPN
gujaf-43	273	7	prentice	prentice	PROPN
gujaf-43	273	8	hall	hall	PROPN
gujaf-43	273	9	.	.	PUNCT
gujaf-43	274	1	institute	institute	PROPN
gujaf-43	274	2	of	of	ADP
gujaf-43	274	3	chartered	chartered	ADJ
gujaf-43	274	4	accountant	accountant	NOUN
gujaf-43	274	5	of	of	ADP
gujaf-43	274	6	nigeria	nigeria	PROPN
gujaf-43	274	7	.	.	PUNCT
gujaf-43	275	1	ican	ican	PROPN
gujaf-43	275	2	(	(	PUNCT
gujaf-43	275	3	2000	2000	NUM
gujaf-43	275	4	)	)	PUNCT
gujaf-43	275	5	.	.	PUNCT
gujaf-43	276	1	roles	role	NOUN
gujaf-43	276	2	of	of	ADP
gujaf-43	276	3	professional	professional	ADJ
gujaf-43	276	4	conduct	conduct	NOUN
gujaf-43	276	5	for	for	ADP
gujaf-43	276	6	members	member	NOUN
gujaf-43	276	7	.	.	PUNCT
gujaf-43	277	1	nigeria	nigeria	PROPN
gujaf-43	277	2	:	:	PUNCT
gujaf-43	277	3	lagos	lago	NOUN
gujaf-43	277	4	.	.	PUNCT
gujaf-43	278	1	mehul	mehul	PROPN
gujaf-43	278	2	,	,	PUNCT
gujaf-43	278	3	p.d	p.d	PROPN
gujaf-43	278	4	(	(	PUNCT
gujaf-43	278	5	2011	2011	NUM
gujaf-43	278	6	)	)	PUNCT
gujaf-43	278	7	needs	need	VERB
gujaf-43	278	8	for	for	ADP
gujaf-43	278	9	the	the	DET
gujaf-43	278	10	ethical	ethical	ADJ
gujaf-43	278	11	accounting	accounting	NOUN
gujaf-43	278	12	regulation	regulation	NOUN
gujaf-43	278	13	:	:	PUNCT
gujaf-43	278	14	a	a	DET
gujaf-43	278	15	study	study	NOUN
gujaf-43	278	16	of	of	ADP
gujaf-43	278	17	auditors	auditor	NOUN
gujaf-43	278	18	in	in	ADP
gujaf-43	278	19	navsari	navsari	ADJ
gujaf-43	278	20	city	city	NOUN
gujaf-43	278	21	.	.	PUNCT
gujaf-43	279	1	global	global	ADJ
gujaf-43	279	2	journal	journal	PROPN
gujaf-43	279	3	for	for	ADP
gujaf-43	279	4	research	research	NOUN
gujaf-43	279	5	analysis	analysis	NOUN
gujaf-43	279	6	:	:	PUNCT
gujaf-43	279	7	5(5	5(5	NUM
gujaf-43	279	8	)	)	PUNCT
gujaf-43	279	9	,	,	PUNCT
gujaf-43	279	10	2277	2277	NUM
gujaf-43	279	11	-	-	SYM
gujaf-43	279	12	8160	8160	NUM
gujaf-43	279	13	.	.	PUNCT
gujaf-43	280	1	mgbame	mgbame	PROPN
gujaf-43	280	2	,	,	PUNCT
gujaf-43	280	3	c.o	c.o	PROPN
gujaf-43	280	4	;	;	PUNCT
gujaf-43	280	5	eragbhe	eragbhe	NOUN
gujaf-43	280	6	,	,	PUNCT
gujaf-43	280	7	e.	e.	PROPN
gujaf-43	280	8	&	&	CCONJ
gujaf-43	280	9	osazuwa	osazuwa	PROPN
gujaf-43	280	10	,	,	PUNCT
gujaf-43	280	11	n.p	n.p	PROPN
gujaf-43	280	12	.	.	PROPN
gujaf-43	280	13	(	(	PUNCT
gujaf-43	280	14	2012	2012	NUM
gujaf-43	280	15	)	)	PUNCT
gujaf-43	280	16	.	.	PUNCT
gujaf-43	281	1	audit	audit	NOUN
gujaf-43	281	2	partner	partner	NOUN
gujaf-43	281	3	tenure	tenure	NOUN
gujaf-43	281	4	and	and	CCONJ
gujaf-43	281	5	audit	audit	NOUN
gujaf-43	281	6	quality	quality	NOUN
gujaf-43	281	7	:	:	PUNCT
gujaf-43	281	8	an	an	DET
gujaf-43	281	9	empirical	empirical	ADJ
gujaf-43	281	10	analysis	analysis	NOUN
gujaf-43	281	11	.	.	PUNCT
gujaf-43	282	1	european	european	ADJ
gujaf-43	282	2	journal	journal	PROPN
gujaf-43	282	3	of	of	ADP
gujaf-43	282	4	journal	journal	PROPN
gujaf-43	282	5	of	of	ADP
gujaf-43	282	6	business	business	NOUN
gujaf-43	282	7	and	and	CCONJ
gujaf-43	282	8	management	management	NOUN
gujaf-43	282	9	:	:	PUNCT
gujaf-43	282	10	4	4	NUM
gujaf-43	282	11	(	(	PUNCT
gujaf-43	282	12	7	7	NUM
gujaf-43	282	13	)	)	PUNCT
gujaf-43	282	14	.	.	PUNCT
gujaf-43	283	1	124	124	NUM
gujaf-43	283	2	-	-	SYM
gujaf-43	283	3	153	153	NUM
gujaf-43	283	4	mill	mill	NOUN
gujaf-43	283	5	,	,	PUNCT
gujaf-43	283	6	t.s	t.s	PROPN
gujaf-43	283	7	.	.	PROPN
gujaf-43	283	8	(	(	PUNCT
gujaf-43	283	9	1969	1969	NUM
gujaf-43	283	10	)	)	PUNCT
gujaf-43	283	11	.	.	PUNCT
gujaf-43	284	1	utilitarianism	utilitarianism	NOUN
gujaf-43	284	2	and	and	CCONJ
gujaf-43	284	3	liberty	liberty	NOUN
gujaf-43	284	4	,	,	PUNCT
gujaf-43	284	5	in	in	ADP
gujaf-43	284	6	the	the	DET
gujaf-43	284	7	collected	collect	VERB
gujaf-43	284	8	works	work	NOUN
gujaf-43	284	9	of	of	ADP
gujaf-43	284	10	john	john	PROPN
gujaf-43	284	11	stuart	stuart	PROPN
gujaf-43	284	12	mill	mill	PROPN
gujaf-43	284	13	toronto	toronto	PROPN
gujaf-43	284	14	:	:	PUNCT
gujaf-43	284	15	university	university	PROPN
gujaf-43	284	16	of	of	ADP
gujaf-43	284	17	toronto	toronto	PROPN
gujaf-43	284	18	press	press	PROPN
gujaf-43	284	19	.	.	PUNCT
gujaf-43	285	1	ogbonna	ogbonna	PROPN
gujaf-43	285	2	,	,	PUNCT
gujaf-43	285	3	g.n	g.n	PROPN
gujaf-43	285	4	.	.	PROPN
gujaf-43	285	5	,	,	PUNCT
gujaf-43	285	6	&	&	CCONJ
gujaf-43	285	7	ebimobowei	ebimobowei	PROPN
gujaf-43	285	8	,	,	PUNCT
gujaf-43	285	9	a.	a.	NOUN
gujaf-43	285	10	(	(	PUNCT
gujaf-43	285	11	2011	2011	NUM
gujaf-43	285	12	)	)	PUNCT
gujaf-43	285	13	.	.	PUNCT
gujaf-43	286	1	ethical	ethical	ADJ
gujaf-43	286	2	compliance	compliance	NOUN
gujaf-43	286	3	by	by	ADP
gujaf-43	286	4	the	the	DET
gujaf-43	286	5	accountant	accountant	NOUN
gujaf-43	286	6	on	on	ADP
gujaf-43	286	7	the	the	DET
gujaf-43	286	8	quality	quality	NOUN
gujaf-43	286	9	of	of	ADP
gujaf-43	286	10	financial	financial	ADJ
gujaf-43	286	11	reporting	reporting	NOUN
gujaf-43	286	12	and	and	CCONJ
gujaf-43	286	13	performance	performance	NOUN
gujaf-43	286	14	of	of	ADP
gujaf-43	286	15	gusau	gusau	ADJ
gujaf-43	286	16	journal	journal	NOUN
gujaf-43	286	17	of	of	ADP
gujaf-43	286	18	accounting	accounting	NOUN
gujaf-43	286	19	and	and	CCONJ
gujaf-43	286	20	finance	finance	NOUN
gujaf-43	286	21	,	,	PUNCT
gujaf-43	286	22	vol	vol	NOUN
gujaf-43	286	23	.	.	PUNCT
gujaf-43	287	1	i	i	PRON
gujaf-43	287	2	,	,	PUNCT
gujaf-43	287	3	issue	issue	NOUN
gujaf-43	287	4	2	2	NUM
gujaf-43	287	5	,	,	PUNCT
gujaf-43	287	6	october	october	PROPN
gujaf-43	287	7	,	,	PUNCT
gujaf-43	287	8	2020	2020	NUM
gujaf-43	287	9	21	21	NUM
gujaf-43	287	10	quoted	quote	VERB
gujaf-43	287	11	companies	company	NOUN
gujaf-43	287	12	in	in	ADP
gujaf-43	287	13	nigeria	nigeria	PROPN
gujaf-43	287	14	.	.	PUNCT
gujaf-43	288	1	asian	asian	ADJ
gujaf-43	288	2	journal	journal	PROPN
gujaf-43	288	3	of	of	ADP
gujaf-43	288	4	business	business	NOUN
gujaf-43	288	5	management	management	NOUN
gujaf-43	288	6	3(3	3(3	NUM
gujaf-43	288	7	):	):	PUNCT
gujaf-43	288	8	152	152	NUM
gujaf-43	288	9	-	-	SYM
gujaf-43	288	10	160	160	NUM
gujaf-43	288	11	.	.	PUNCT
gujaf-43	289	1	okolie	okolie	PROPN
gujaf-43	289	2	,	,	PUNCT
gujaf-43	289	3	a.o	a.o	PROPN
gujaf-43	289	4	.	.	PROPN
gujaf-43	289	5	(	(	PUNCT
gujaf-43	289	6	2014	2014	NUM
gujaf-43	289	7	)	)	PUNCT
gujaf-43	289	8	.	.	PUNCT
gujaf-43	290	1	audit	audit	NOUN
gujaf-43	290	2	quality	quality	NOUN
gujaf-43	290	3	and	and	CCONJ
gujaf-43	290	4	earning	earn	VERB
gujaf-43	290	5	response	response	NOUN
gujaf-43	290	6	coefficient	coefficient	NOUN
gujaf-43	290	7	of	of	ADP
gujaf-43	290	8	quoted	quote	VERB
gujaf-43	290	9	companies	company	NOUN
gujaf-43	290	10	in	in	ADP
gujaf-43	290	11	nigeria	nigeria	PROPN
gujaf-43	290	12	:	:	PUNCT
gujaf-43	290	13	journal	journal	NOUN
gujaf-43	290	14	of	of	ADP
gujaf-43	290	15	applied	apply	VERB
gujaf-43	290	16	finance	finance	NOUN
gujaf-43	290	17	and	and	CCONJ
gujaf-43	290	18	banking	banking	NOUN
gujaf-43	290	19	.	.	PUNCT
gujaf-43	291	1	4	4	NUM
gujaf-43	291	2	(	(	PUNCT
gujaf-43	291	3	2	2	NUM
gujaf-43	291	4	)	)	PUNCT
gujaf-43	291	5	,	,	PUNCT
gujaf-43	291	6	139	139	NUM
gujaf-43	291	7	-	-	SYM
gujaf-43	291	8	161	161	NUM
gujaf-43	291	9	.	.	PUNCT
gujaf-43	291	10	onuora	onuora	PROPN
gujaf-43	291	11	,	,	PUNCT
gujaf-43	291	12	o.a	o.a	PROPN
gujaf-43	291	13	&	&	CCONJ
gujaf-43	291	14	o.t.okegbe	o.t.okegbe	PROPN
gujaf-43	291	15	(	(	PUNCT
gujaf-43	291	16	2015	2015	NUM
gujaf-43	291	17	)	)	PUNCT
gujaf-43	291	18	.	.	PUNCT
gujaf-43	292	1	the	the	DET
gujaf-43	292	2	impact	impact	NOUN
gujaf-43	292	3	of	of	ADP
gujaf-43	292	4	professional	professional	ADJ
gujaf-43	292	5	accounting	accounting	NOUN
gujaf-43	292	6	ethics	ethic	NOUN
gujaf-43	292	7	in	in	ADP
gujaf-43	292	8	quality	quality	NOUN
gujaf-43	292	9	assurance	assurance	NOUN
gujaf-43	292	10	in	in	ADP
gujaf-43	292	11	audith	audith	PROPN
gujaf-43	292	12	.	.	PUNCT
gujaf-43	293	1	international	international	ADJ
gujaf-43	293	2	journal	journal	PROPN
gujaf-43	293	3	of	of	ADP
gujaf-43	293	4	academic	academic	ADJ
gujaf-43	293	5	research	research	NOUN
gujaf-43	293	6	in	in	ADP
gujaf-43	293	7	business	business	NOUN
gujaf-43	293	8	and	and	CCONJ
gujaf-43	293	9	social	social	ADJ
gujaf-43	293	10	sciences	science	NOUN
gujaf-43	293	11	.	.	PUNCT
gujaf-43	294	1	5(8).222	5(8).222	NUM
gujaf-43	294	2	-	-	SYM
gujaf-43	294	3	6990	6990	NUM
gujaf-43	294	4	.	.	PUNCT
gujaf-43	295	1	salehi	salehi	NOUN
gujaf-43	295	2	,	,	PUNCT
gujaf-43	295	3	m.	m.	NOUN
gujaf-43	295	4	;	;	PUNCT
gujaf-43	295	5	&	&	CCONJ
gujaf-43	295	6	azary	azary	PROPN
gujaf-43	295	7	,	,	PUNCT
gujaf-43	295	8	z.	z.	PROPN
gujaf-43	295	9	(	(	PUNCT
gujaf-43	295	10	2008	2008	NUM
gujaf-43	295	11	)	)	PUNCT
gujaf-43	295	12	.	.	PUNCT
gujaf-43	296	1	fraud	fraud	NOUN
gujaf-43	296	2	detection	detection	NOUN
gujaf-43	296	3	and	and	CCONJ
gujaf-43	296	4	audit	audit	NOUN
gujaf-43	296	5	expectation	expectation	NOUN
gujaf-43	296	6	gap	gap	NOUN
gujaf-43	296	7	:	:	PUNCT
gujaf-43	296	8	empirical	empirical	ADJ
gujaf-43	296	9	evidence	evidence	NOUN
gujaf-43	296	10	from	from	ADP
gujaf-43	296	11	iranian	iranian	ADJ
gujaf-43	296	12	bankers	banker	NOUN
gujaf-43	296	13	,	,	PUNCT
gujaf-43	296	14	international	international	ADJ
gujaf-43	296	15	journal	journal	NOUN
gujaf-43	296	16	of	of	ADP
gujaf-43	296	17	business	business	NOUN
gujaf-43	296	18	and	and	CCONJ
gujaf-43	296	19	management	management	NOUN
gujaf-43	296	20	,	,	PUNCT
gujaf-43	296	21	3(10	3(10	NUM
gujaf-43	296	22	)	)	PUNCT
gujaf-43	296	23	,	,	PUNCT
gujaf-43	296	24	65	65	NUM
gujaf-43	296	25	-	-	SYM
gujaf-43	296	26	77	77	NUM
gujaf-43	296	27	.	.	PUNCT
gujaf-43	297	1	saluudeen	saluudeen	VERB
gujaf-43	297	2	,	,	PUNCT
gujaf-43	297	3	y.m	y.m	PROPN
gujaf-43	297	4	.	.	PROPN
gujaf-43	297	5	;	;	PUNCT
gujaf-43	298	1	ibikunle	ibikunle	NOUN
gujaf-43	298	2	,	,	PUNCT
gujaf-43	298	3	j.	j.	PROPN
gujaf-43	298	4	&	&	CCONJ
gujaf-43	298	5	chima	chima	PROPN
gujaf-43	298	6	,	,	PUNCT
gujaf-43	298	7	e.j.b	e.j.b	NOUN
gujaf-43	298	8	.	.	PUNCT
gujaf-43	299	1	(	(	PUNCT
gujaf-43	299	2	2015	2015	NUM
gujaf-43	299	3	)	)	PUNCT
gujaf-43	299	4	.	.	PUNCT
gujaf-43	300	1	unethical	unethical	ADJ
gujaf-43	300	2	accounting	accounting	NOUN
gujaf-43	300	3	practice	practice	NOUN
gujaf-43	300	4	and	and	CCONJ
gujaf-43	300	5	financial	financial	ADJ
gujaf-43	300	6	reporting	reporting	NOUN
gujaf-43	300	7	quality	quality	NOUN
gujaf-43	300	8	:	:	PUNCT
gujaf-43	300	9	evidence	evidence	NOUN
gujaf-43	300	10	from	from	ADP
gujaf-43	300	11	nigeria	nigeria	PROPN
gujaf-43	300	12	.	.	PUNCT
gujaf-43	301	1	international	international	ADJ
gujaf-43	301	2	journal	journal	PROPN
gujaf-43	301	3	of	of	ADP
gujaf-43	301	4	academic	academic	ADJ
gujaf-43	301	5	review	review	NOUN
gujaf-43	301	6	in	in	ADP
gujaf-43	301	7	accounting	accounting	NOUN
gujaf-43	301	8	,	,	PUNCT
gujaf-43	301	9	finance	finance	NOUN
gujaf-43	301	10	and	and	CCONJ
gujaf-43	301	11	management	management	NOUN
gujaf-43	301	12	science	science	NOUN
gujaf-43	301	13	.	.	PUNCT
gujaf-43	302	1	5(2	5(2	NUM
gujaf-43	302	2	)	)	PUNCT
gujaf-43	302	3	;	;	PUNCT
gujaf-43	302	4	143	143	NUM
gujaf-43	302	5	-	-	SYM
gujaf-43	302	6	150	150	NUM
gujaf-43	302	7	.	.	PUNCT