id	sid	tid	token	lemma	pos
gujaf-63	1	1	gusau	gusau	PROPN
gujaf-63	1	2	journal	journal	NOUN
gujaf-63	1	3	of	of	ADP
gujaf-63	1	4	accounting	accounting	NOUN
gujaf-63	1	5	and	and	CCONJ
gujaf-63	1	6	finance	finance	NOUN
gujaf-63	1	7	,	,	PUNCT
gujaf-63	1	8	vol	vol	NOUN
gujaf-63	1	9	.	.	PROPN
gujaf-63	1	10	2	2	NUM
gujaf-63	1	11	,	,	PUNCT
gujaf-63	1	12	issue	issue	NOUN
gujaf-63	1	13	2	2	NUM
gujaf-63	1	14	,	,	PUNCT
gujaf-63	1	15	april	april	PROPN
gujaf-63	1	16	,	,	PUNCT
gujaf-63	1	17	2021	2021	NUM
gujaf-63	1	18	1	1	NUM
gujaf-63	1	19	gusau	gusau	ADJ
gujaf-63	1	20	journal	journal	NOUN
gujaf-63	1	21	of	of	ADP
gujaf-63	1	22	accounting	accounting	NOUN
gujaf-63	1	23	and	and	CCONJ
gujaf-63	1	24	finance	finance	NOUN
gujaf-63	1	25	(	(	PUNCT
gujaf-63	1	26	gujaf	gujaf	NOUN
gujaf-63	1	27	)	)	PUNCT
gujaf-63	1	28	vol	vol	NOUN
gujaf-63	1	29	.	.	NOUN
gujaf-63	1	30	2	2	NUM
gujaf-63	1	31	issue	issue	NOUN
gujaf-63	1	32	2	2	NUM
gujaf-63	1	33	april	april	PROPN
gujaf-63	1	34	,	,	PUNCT
gujaf-63	1	35	2021	2021	NUM
gujaf-63	1	36	issn	issn	X
gujaf-63	1	37	:	:	PUNCT
gujaf-63	1	38	2756	2756	NUM
gujaf-63	1	39	-	-	PUNCT
gujaf-63	1	40	665x	665x	NOUN
gujaf-63	1	41	a	a	DET
gujaf-63	1	42	publication	publication	NOUN
gujaf-63	1	43	of	of	ADP
gujaf-63	1	44	department	department	NOUN
gujaf-63	1	45	of	of	ADP
gujaf-63	1	46	accounting	accounting	NOUN
gujaf-63	1	47	and	and	CCONJ
gujaf-63	1	48	finance	finance	NOUN
gujaf-63	1	49	,	,	PUNCT
gujaf-63	1	50	faculty	faculty	NOUN
gujaf-63	1	51	of	of	ADP
gujaf-63	1	52	management	management	NOUN
gujaf-63	1	53	and	and	CCONJ
gujaf-63	1	54	social	social	ADJ
gujaf-63	1	55	sciences	science	NOUN
gujaf-63	1	56	,	,	PUNCT
gujaf-63	1	57	federal	federal	ADJ
gujaf-63	1	58	university	university	NOUN
gujaf-63	1	59	gusau	gusau	NOUN
gujaf-63	1	60	,	,	PUNCT
gujaf-63	1	61	zamfara	zamfara	PROPN
gujaf-63	1	62	state	state	PROPN
gujaf-63	1	63	-nigeria	-nigeria	PROPN
gujaf-63	1	64	gusau	gusau	ADJ
gujaf-63	1	65	journal	journal	NOUN
gujaf-63	1	66	of	of	ADP
gujaf-63	1	67	accounting	accounting	NOUN
gujaf-63	1	68	and	and	CCONJ
gujaf-63	1	69	finance	finance	NOUN
gujaf-63	1	70	,	,	PUNCT
gujaf-63	1	71	vol	vol	NOUN
gujaf-63	1	72	.	.	PROPN
gujaf-63	1	73	2	2	NUM
gujaf-63	1	74	,	,	PUNCT
gujaf-63	1	75	issue	issue	NOUN
gujaf-63	1	76	2	2	NUM
gujaf-63	1	77	,	,	PUNCT
gujaf-63	1	78	april	april	PROPN
gujaf-63	1	79	,	,	PUNCT
gujaf-63	1	80	2021	2021	NUM
gujaf-63	1	81	2	2	NUM
gujaf-63	1	82	determinants	determinant	NOUN
gujaf-63	1	83	of	of	ADP
gujaf-63	1	84	auditors	auditor	NOUN
gujaf-63	1	85	independence	independence	NOUN
gujaf-63	1	86	:	:	PUNCT
gujaf-63	1	87	evidence	evidence	NOUN
gujaf-63	1	88	from	from	ADP
gujaf-63	1	89	listed	list	VERB
gujaf-63	1	90	deposit	deposit	NOUN
gujaf-63	1	91	money	money	NOUN
gujaf-63	1	92	banks	bank	NOUN
gujaf-63	1	93	in	in	ADP
gujaf-63	1	94	nigeria	nigeria	PROPN
gujaf-63	1	95	benedict	benedict	PROPN
gujaf-63	1	96	hirki	hirki	PROPN
gujaf-63	1	97	joseph	joseph	PROPN
gujaf-63	1	98	directorate	directorate	PROPN
gujaf-63	1	99	of	of	ADP
gujaf-63	1	100	audit	audit	NOUN
gujaf-63	1	101	adamawa	adamawa	PROPN
gujaf-63	1	102	state	state	PROPN
gujaf-63	1	103	university	university	PROPN
gujaf-63	1	104	,	,	PUNCT
gujaf-63	1	105	mubi	mubi	PROPN
gujaf-63	1	106	,	,	PUNCT
gujaf-63	1	107	nigeria	nigeria	PROPN
gujaf-63	1	108	+2347066365680	+2347066365680	PROPN
gujaf-63	1	109	,	,	PUNCT
gujaf-63	1	110	hirkiabe@gmail.com	hirkiabe@gmail.com	PROPN
gujaf-63	1	111	terzungwe	terzungwe	PROPN
gujaf-63	1	112	nyor	nyor	PROPN
gujaf-63	1	113	,	,	PUNCT
gujaf-63	1	114	phd	phd	NOUN
gujaf-63	1	115	department	department	PROPN
gujaf-63	1	116	of	of	ADP
gujaf-63	1	117	accounting	accounting	PROPN
gujaf-63	1	118	nigerian	nigerian	PROPN
gujaf-63	1	119	defence	defence	PROPN
gujaf-63	1	120	academy	academy	PROPN
gujaf-63	1	121	kaduna	kaduna	PROPN
gujaf-63	1	122	,	,	PUNCT
gujaf-63	1	123	nigeria	nigeria	PROPN
gujaf-63	1	124	+2347037695443	+2347037695443	NOUN
gujaf-63	1	125	,	,	PUNCT
gujaf-63	1	126	tnyor@nda.edu.ng	tnyor@nda.edu.ng	NOUN
gujaf-63	1	127	koholga	koholga	NOUN
gujaf-63	1	128	ormin	ormin	NOUN
gujaf-63	1	129	phd	phd	PROPN
gujaf-63	1	130	department	department	PROPN
gujaf-63	1	131	of	of	ADP
gujaf-63	1	132	accounting	accounting	PROPN
gujaf-63	1	133	adamawa	adamawa	PROPN
gujaf-63	1	134	state	state	PROPN
gujaf-63	1	135	university	university	PROPN
gujaf-63	1	136	,	,	PUNCT
gujaf-63	1	137	mubi	mubi	PROPN
gujaf-63	1	138	,	,	PUNCT
gujaf-63	1	139	nigeria	nigeria	X
gujaf-63	1	140	+2347036162613	+2347036162613	NUM
gujaf-63	1	141	,	,	PUNCT
gujaf-63	1	142	ormin4real@yahoo.com	ormin4real@yahoo.com	X
gujaf-63	1	143	abstract	abstract	VERB
gujaf-63	1	144	the	the	DET
gujaf-63	1	145	recent	recent	ADJ
gujaf-63	1	146	cases	case	NOUN
gujaf-63	1	147	of	of	ADP
gujaf-63	1	148	bank	bank	NOUN
gujaf-63	1	149	failures	failure	NOUN
gujaf-63	1	150	witnessed	witness	VERB
gujaf-63	1	151	in	in	ADP
gujaf-63	1	152	nigeria	nigeria	PROPN
gujaf-63	1	153	despite	despite	SCONJ
gujaf-63	1	154	unqualified	unqualified	ADJ
gujaf-63	1	155	audit	audit	NOUN
gujaf-63	1	156	reports	report	NOUN
gujaf-63	1	157	have	have	AUX
gujaf-63	1	158	raised	raise	VERB
gujaf-63	1	159	questions	question	NOUN
gujaf-63	1	160	about	about	ADP
gujaf-63	1	161	banks	bank	NOUN
gujaf-63	1	162	auditor	auditor	NOUN
gujaf-63	1	163	’s	’s	PART
gujaf-63	1	164	independence	independence	NOUN
gujaf-63	1	165	.	.	PUNCT
gujaf-63	2	1	given	give	VERB
gujaf-63	2	2	the	the	DET
gujaf-63	2	3	significance	significance	NOUN
gujaf-63	2	4	of	of	ADP
gujaf-63	2	5	auditor	auditor	NOUN
gujaf-63	2	6	’s	’s	PART
gujaf-63	2	7	independence	independence	NOUN
gujaf-63	2	8	in	in	ADP
gujaf-63	2	9	enhancing	enhance	VERB
gujaf-63	2	10	corporate	corporate	ADJ
gujaf-63	2	11	financial	financial	ADJ
gujaf-63	2	12	reporting	reporting	NOUN
gujaf-63	2	13	quality	quality	NOUN
gujaf-63	2	14	,	,	PUNCT
gujaf-63	2	15	this	this	DET
gujaf-63	2	16	paper	paper	NOUN
gujaf-63	2	17	examined	examine	VERB
gujaf-63	2	18	the	the	DET
gujaf-63	2	19	determinants	determinant	NOUN
gujaf-63	2	20	of	of	ADP
gujaf-63	2	21	auditor	auditor	NOUN
gujaf-63	2	22	’s	’s	PART
gujaf-63	2	23	independence	independence	NOUN
gujaf-63	2	24	of	of	ADP
gujaf-63	2	25	13	13	NUM
gujaf-63	2	26	listed	list	VERB
gujaf-63	2	27	deposit	deposit	NOUN
gujaf-63	2	28	money	money	NOUN
gujaf-63	2	29	banks	bank	NOUN
gujaf-63	2	30	in	in	ADP
gujaf-63	2	31	nigeria	nigeria	PROPN
gujaf-63	2	32	from	from	ADP
gujaf-63	2	33	2006	2006	NUM
gujaf-63	2	34	to	to	ADP
gujaf-63	2	35	2018	2018	NUM
gujaf-63	2	36	.	.	PUNCT
gujaf-63	3	1	the	the	DET
gujaf-63	3	2	paper	paper	NOUN
gujaf-63	3	3	specifically	specifically	ADV
gujaf-63	3	4	determined	determine	VERB
gujaf-63	3	5	the	the	DET
gujaf-63	3	6	combined	combined	ADJ
gujaf-63	3	7	influence	influence	NOUN
gujaf-63	3	8	of	of	ADP
gujaf-63	3	9	audit	audit	NOUN
gujaf-63	3	10	firm	firm	ADJ
gujaf-63	3	11	size	size	NOUN
gujaf-63	3	12	,	,	PUNCT
gujaf-63	3	13	auditor	auditor	NOUN
gujaf-63	3	14	’s	’s	PART
gujaf-63	3	15	rotation	rotation	NOUN
gujaf-63	3	16	and	and	CCONJ
gujaf-63	3	17	non	non	ADJ
gujaf-63	3	18	-	-	ADJ
gujaf-63	3	19	audit	audit	ADJ
gujaf-63	3	20	services	service	NOUN
gujaf-63	3	21	on	on	ADP
gujaf-63	3	22	auditor	auditor	NOUN
gujaf-63	3	23	’s	’s	PART
gujaf-63	3	24	independence	independence	NOUN
gujaf-63	3	25	.	.	PUNCT
gujaf-63	4	1	the	the	DET
gujaf-63	4	2	study	study	NOUN
gujaf-63	4	3	data	datum	NOUN
gujaf-63	4	4	were	be	AUX
gujaf-63	4	5	generated	generate	VERB
gujaf-63	4	6	from	from	ADP
gujaf-63	4	7	the	the	DET
gujaf-63	4	8	annual	annual	ADJ
gujaf-63	4	9	accounts	account	NOUN
gujaf-63	4	10	and	and	CCONJ
gujaf-63	4	11	reports	report	NOUN
gujaf-63	4	12	of	of	ADP
gujaf-63	4	13	the	the	DET
gujaf-63	4	14	13	13	NUM
gujaf-63	4	15	sampled	sample	VERB
gujaf-63	4	16	banks	bank	NOUN
gujaf-63	4	17	and	and	CCONJ
gujaf-63	4	18	audit	audit	NOUN
gujaf-63	4	19	firms	firm	NOUN
gujaf-63	4	20	during	during	ADP
gujaf-63	4	21	the	the	DET
gujaf-63	4	22	period	period	NOUN
gujaf-63	4	23	.	.	PUNCT
gujaf-63	5	1	the	the	DET
gujaf-63	5	2	paper	paper	NOUN
gujaf-63	5	3	utilized	utilize	VERB
gujaf-63	5	4	descriptive	descriptive	ADJ
gujaf-63	5	5	statistics	statistic	NOUN
gujaf-63	5	6	and	and	CCONJ
gujaf-63	5	7	ordinary	ordinary	ADJ
gujaf-63	5	8	least	least	ADJ
gujaf-63	5	9	square	square	ADJ
gujaf-63	5	10	regression	regression	NOUN
gujaf-63	5	11	analysis	analysis	NOUN
gujaf-63	5	12	to	to	PART
gujaf-63	5	13	analyse	analyse	VERB
gujaf-63	5	14	the	the	DET
gujaf-63	5	15	data	datum	NOUN
gujaf-63	5	16	and	and	CCONJ
gujaf-63	5	17	test	test	VERB
gujaf-63	5	18	the	the	DET
gujaf-63	5	19	hypotheses	hypothesis	NOUN
gujaf-63	5	20	after	after	SCONJ
gujaf-63	5	21	diagnostic	diagnostic	ADJ
gujaf-63	5	22	tests	test	NOUN
gujaf-63	5	23	were	be	AUX
gujaf-63	5	24	conducted	conduct	VERB
gujaf-63	5	25	.	.	PUNCT
gujaf-63	6	1	the	the	DET
gujaf-63	6	2	results	result	NOUN
gujaf-63	6	3	revealed	reveal	VERB
gujaf-63	6	4	that	that	SCONJ
gujaf-63	6	5	audit	audit	NOUN
gujaf-63	6	6	firm	firm	ADJ
gujaf-63	6	7	size	size	NOUN
gujaf-63	6	8	and	and	CCONJ
gujaf-63	6	9	auditor	auditor	NOUN
gujaf-63	6	10	rotation	rotation	NOUN
gujaf-63	6	11	are	be	AUX
gujaf-63	6	12	determinants	determinant	NOUN
gujaf-63	6	13	of	of	ADP
gujaf-63	6	14	auditor	auditor	NOUN
gujaf-63	6	15	’s	’s	PART
gujaf-63	6	16	independence	independence	NOUN
gujaf-63	6	17	while	while	SCONJ
gujaf-63	6	18	non	non	ADJ
gujaf-63	6	19	-	-	ADJ
gujaf-63	6	20	audit	audit	ADJ
gujaf-63	6	21	services	service	NOUN
gujaf-63	6	22	do	do	VERB
gujaf-63	6	23	not	not	PART
gujaf-63	6	24	.	.	PUNCT
gujaf-63	7	1	based	base	VERB
gujaf-63	7	2	on	on	ADP
gujaf-63	7	3	the	the	DET
gujaf-63	7	4	findings	finding	NOUN
gujaf-63	7	5	,	,	PUNCT
gujaf-63	7	6	it	it	PRON
gujaf-63	7	7	was	be	AUX
gujaf-63	7	8	recommended	recommend	VERB
gujaf-63	7	9	,	,	PUNCT
gujaf-63	7	10	among	among	ADP
gujaf-63	7	11	others	other	NOUN
gujaf-63	7	12	,	,	PUNCT
gujaf-63	7	13	that	that	PRON
gujaf-63	7	14	professional	professional	ADJ
gujaf-63	7	15	accountancy	accountancy	NOUN
gujaf-63	7	16	bodies	body	NOUN
gujaf-63	7	17	should	should	AUX
gujaf-63	7	18	strengthen	strengthen	VERB
gujaf-63	7	19	legislation	legislation	NOUN
gujaf-63	7	20	through	through	ADP
gujaf-63	7	21	the	the	DET
gujaf-63	7	22	imposition	imposition	NOUN
gujaf-63	7	23	of	of	ADP
gujaf-63	7	24	stricter	strict	ADJ
gujaf-63	7	25	penalties	penalty	NOUN
gujaf-63	7	26	and	and	CCONJ
gujaf-63	7	27	monitoring	monitoring	NOUN
gujaf-63	7	28	to	to	PART
gujaf-63	7	29	ensure	ensure	VERB
gujaf-63	7	30	that	that	SCONJ
gujaf-63	7	31	auditors	auditor	NOUN
gujaf-63	7	32	maintain	maintain	VERB
gujaf-63	7	33	independence	independence	NOUN
gujaf-63	7	34	while	while	SCONJ
gujaf-63	7	35	performing	perform	VERB
gujaf-63	7	36	the	the	DET
gujaf-63	7	37	statutory	statutory	ADJ
gujaf-63	7	38	audit	audit	NOUN
gujaf-63	7	39	function	function	NOUN
gujaf-63	7	40	.	.	PUNCT
gujaf-63	8	1	keywords	keyword	NOUN
gujaf-63	8	2	:	:	PUNCT
gujaf-63	8	3	auditor‟s	auditor‟s	NOUN
gujaf-63	8	4	independence	independence	NOUN
gujaf-63	8	5	,	,	PUNCT
gujaf-63	8	6	audit	audit	NOUN
gujaf-63	8	7	firm	firm	ADJ
gujaf-63	8	8	size	size	NOUN
gujaf-63	8	9	,	,	PUNCT
gujaf-63	8	10	auditor	auditor	NOUN
gujaf-63	8	11	rotation	rotation	NOUN
gujaf-63	8	12	,	,	PUNCT
gujaf-63	8	13	non	non	ADJ
gujaf-63	8	14	-	-	ADJ
gujaf-63	8	15	audit	audit	ADJ
gujaf-63	8	16	services	service	NOUN
gujaf-63	8	17	,	,	PUNCT
gujaf-63	8	18	audit	audit	NOUN
gujaf-63	8	19	quality	quality	NOUN
gujaf-63	8	20	,	,	PUNCT
gujaf-63	8	21	financial	financial	ADJ
gujaf-63	8	22	reporting	reporting	NOUN
gujaf-63	8	23	quality	quality	NOUN
gujaf-63	8	24	1	1	NUM
gujaf-63	8	25	.	.	PUNCT
gujaf-63	8	26	introduction	introduction	NOUN
gujaf-63	8	27	the	the	DET
gujaf-63	8	28	role	role	NOUN
gujaf-63	8	29	of	of	ADP
gujaf-63	8	30	auditor‟s	auditor‟s	PROPN
gujaf-63	8	31	independence	independence	NOUN
gujaf-63	8	32	in	in	ADP
gujaf-63	8	33	ensuring	ensure	VERB
gujaf-63	8	34	high	high	ADJ
gujaf-63	8	35	audit	audit	NOUN
gujaf-63	8	36	quality	quality	NOUN
gujaf-63	8	37	and	and	CCONJ
gujaf-63	8	38	by	by	ADP
gujaf-63	8	39	extension	extension	NOUN
gujaf-63	8	40	high	high	ADJ
gujaf-63	8	41	financial	financial	ADJ
gujaf-63	8	42	reporting	reporting	NOUN
gujaf-63	8	43	quality	quality	NOUN
gujaf-63	8	44	of	of	ADP
gujaf-63	8	45	corporations	corporation	NOUN
gujaf-63	8	46	is	be	AUX
gujaf-63	8	47	widely	widely	ADV
gujaf-63	8	48	acknowledged	acknowledge	VERB
gujaf-63	8	49	in	in	ADP
gujaf-63	8	50	the	the	DET
gujaf-63	8	51	accounting	accounting	NOUN
gujaf-63	8	52	literature	literature	NOUN
gujaf-63	8	53	(	(	PUNCT
gujaf-63	8	54	akpom	akpom	NOUN
gujaf-63	8	55	and	and	CCONJ
gujaf-63	8	56	dimkpah	dimkpah	NOUN
gujaf-63	8	57	,	,	PUNCT
gujaf-63	8	58	2013	2013	NUM
gujaf-63	8	59	;	;	PUNCT
gujaf-63	8	60	herath	herath	NOUN
gujaf-63	8	61	and	and	CCONJ
gujaf-63	8	62	pradies	pradie	NOUN
gujaf-63	8	63	,	,	PUNCT
gujaf-63	8	64	2018	2018	NUM
gujaf-63	8	65	;	;	PUNCT
gujaf-63	8	66	otuya	otuya	NOUN
gujaf-63	8	67	,	,	PUNCT
gujaf-63	8	68	2019	2019	NUM
gujaf-63	8	69	;	;	PUNCT
gujaf-63	8	70	shockley	shockley	PROPN
gujaf-63	8	71	,	,	PUNCT
gujaf-63	8	72	1981	1981	NUM
gujaf-63	8	73	)	)	PUNCT
gujaf-63	8	74	.	.	PUNCT
gujaf-63	9	1	reynolds	reynolds	PROPN
gujaf-63	9	2	,	,	PUNCT
gujaf-63	9	3	deis	deis	PROPN
gujaf-63	9	4	and	and	CCONJ
gujaf-63	9	5	francis	francis	PROPN
gujaf-63	9	6	(	(	PUNCT
gujaf-63	9	7	2004	2004	NUM
gujaf-63	9	8	)	)	PUNCT
gujaf-63	9	9	strongly	strongly	ADV
gujaf-63	9	10	argued	argue	VERB
gujaf-63	9	11	that	that	SCONJ
gujaf-63	9	12	the	the	DET
gujaf-63	9	13	role	role	NOUN
gujaf-63	9	14	of	of	ADP
gujaf-63	9	15	auditors	auditor	NOUN
gujaf-63	9	16	as	as	ADP
gujaf-63	9	17	professionals	professional	NOUN
gujaf-63	9	18	in	in	ADP
gujaf-63	9	19	modern	modern	ADJ
gujaf-63	9	20	corporations	corporation	NOUN
gujaf-63	9	21	and	and	CCONJ
gujaf-63	9	22	the	the	DET
gujaf-63	9	23	society	society	NOUN
gujaf-63	9	24	in	in	ADP
gujaf-63	9	25	general	general	ADJ
gujaf-63	9	26	rests	rest	VERB
gujaf-63	9	27	on	on	ADP
gujaf-63	9	28	the	the	DET
gujaf-63	9	29	degree	degree	NOUN
gujaf-63	9	30	of	of	ADP
gujaf-63	9	31	independence	independence	NOUN
gujaf-63	9	32	upheld	uphold	VERB
gujaf-63	9	33	by	by	ADP
gujaf-63	9	34	the	the	DET
gujaf-63	9	35	auditors	auditor	NOUN
gujaf-63	9	36	when	when	SCONJ
gujaf-63	9	37	auditing	audit	VERB
gujaf-63	9	38	.	.	PUNCT
gujaf-63	10	1	auditors	auditor	NOUN
gujaf-63	10	2	independence	independence	NOUN
gujaf-63	10	3	is	be	AUX
gujaf-63	10	4	the	the	DET
gujaf-63	10	5	aptitude	aptitude	NOUN
gujaf-63	10	6	or	or	CCONJ
gujaf-63	10	7	capacity	capacity	NOUN
gujaf-63	10	8	of	of	ADP
gujaf-63	10	9	an	an	DET
gujaf-63	10	10	auditor	auditor	NOUN
gujaf-63	10	11	to	to	PART
gujaf-63	10	12	conduct	conduct	VERB
gujaf-63	10	13	audit	audit	NOUN
gujaf-63	10	14	freely	freely	ADV
gujaf-63	10	15	and	and	CCONJ
gujaf-63	10	16	in	in	ADP
gujaf-63	10	17	ways	way	NOUN
gujaf-63	10	18	that	that	PRON
gujaf-63	10	19	is	be	AUX
gujaf-63	10	20	not	not	PART
gujaf-63	10	21	influenced	influence	VERB
gujaf-63	10	22	by	by	ADP
gujaf-63	10	23	irrational	irrational	ADJ
gujaf-63	10	24	decisions	decision	NOUN
gujaf-63	10	25	or	or	CCONJ
gujaf-63	10	26	prejudices	prejudice	NOUN
gujaf-63	10	27	(	(	PUNCT
gujaf-63	10	28	aamir	aamir	PROPN
gujaf-63	10	29	and	and	CCONJ
gujaf-63	10	30	farooq	farooq	PROPN
gujaf-63	10	31	,	,	PUNCT
gujaf-63	10	32	2011	2011	NUM
gujaf-63	10	33	)	)	PUNCT
gujaf-63	10	34	.	.	PUNCT
gujaf-63	11	1	it	it	PRON
gujaf-63	11	2	is	be	AUX
gujaf-63	11	3	the	the	DET
gujaf-63	11	4	impartial	impartial	ADJ
gujaf-63	11	5	mental	mental	ADJ
gujaf-63	11	6	attitude	attitude	NOUN
gujaf-63	11	7	of	of	ADP
gujaf-63	11	8	an	an	DET
gujaf-63	11	9	auditor	auditor	NOUN
gujaf-63	11	10	in	in	ADP
gujaf-63	11	11	making	make	VERB
gujaf-63	11	12	decisions	decision	NOUN
gujaf-63	11	13	in	in	ADP
gujaf-63	11	14	the	the	DET
gujaf-63	11	15	course	course	NOUN
gujaf-63	11	16	of	of	ADP
gujaf-63	11	17	the	the	DET
gujaf-63	11	18	audit	audit	NOUN
gujaf-63	11	19	exercise	exercise	NOUN
gujaf-63	11	20	and	and	CCONJ
gujaf-63	11	21	reporting	report	VERB
gujaf-63	11	22	on	on	ADP
gujaf-63	11	23	audit	audit	NOUN
gujaf-63	11	24	findings	finding	NOUN
gujaf-63	11	25	.	.	PUNCT
gujaf-63	12	1	it	it	PRON
gujaf-63	12	2	is	be	AUX
gujaf-63	12	3	a	a	DET
gujaf-63	12	4	statutory	statutory	ADJ
gujaf-63	12	5	and	and	CCONJ
gujaf-63	12	6	professional	professional	ADJ
gujaf-63	12	7	requirement	requirement	NOUN
gujaf-63	12	8	that	that	SCONJ
gujaf-63	12	9	auditors	auditor	NOUN
gujaf-63	12	10	maintain	maintain	VERB
gujaf-63	12	11	high	high	ADJ
gujaf-63	12	12	degree	degree	NOUN
gujaf-63	12	13	of	of	ADP
gujaf-63	12	14	independence	independence	NOUN
gujaf-63	12	15	in	in	ADP
gujaf-63	12	16	the	the	DET
gujaf-63	12	17	course	course	NOUN
gujaf-63	12	18	of	of	ADP
gujaf-63	12	19	carrying	carry	VERB
gujaf-63	12	20	out	out	ADP
gujaf-63	12	21	their	their	PRON
gujaf-63	12	22	audit	audit	NOUN
gujaf-63	12	23	assignment	assignment	NOUN
gujaf-63	12	24	.	.	PUNCT
gujaf-63	13	1	for	for	ADP
gujaf-63	13	2	instance	instance	NOUN
gujaf-63	13	3	,	,	PUNCT
gujaf-63	13	4	the	the	DET
gujaf-63	13	5	companies	company	NOUN
gujaf-63	13	6	and	and	CCONJ
gujaf-63	13	7	allied	ally	VERB
gujaf-63	13	8	matters	matter	NOUN
gujaf-63	13	9	act	act	VERB
gujaf-63	13	10	(	(	PUNCT
gujaf-63	13	11	cama	cama	NOUN
gujaf-63	13	12	)	)	PUNCT
gujaf-63	13	13	2020	2020	NUM
gujaf-63	13	14	in	in	ADP
gujaf-63	13	15	nigeria	nigeria	PROPN
gujaf-63	13	16	to	to	PART
gujaf-63	13	17	ensure	ensure	VERB
gujaf-63	13	18	auditor	auditor	NOUN
gujaf-63	13	19	mailto:hirkiabe@gmail.com	mailto:hirkiabe@gmail.com	PROPN
gujaf-63	13	20	mailto:tnyor@nda.edu.ng	mailto:tnyor@nda.edu.ng	PROPN
gujaf-63	14	1	mailto:ormin4real@yahoo.com	mailto:ormin4real@yahoo.com	PROPN
gujaf-63	14	2	gusau	gusau	PROPN
gujaf-63	14	3	journal	journal	PROPN
gujaf-63	14	4	of	of	ADP
gujaf-63	14	5	accounting	accounting	NOUN
gujaf-63	14	6	and	and	CCONJ
gujaf-63	14	7	finance	finance	NOUN
gujaf-63	14	8	,	,	PUNCT
gujaf-63	14	9	vol	vol	NOUN
gujaf-63	14	10	.	.	PROPN
gujaf-63	14	11	2	2	NUM
gujaf-63	14	12	,	,	PUNCT
gujaf-63	14	13	issue	issue	NOUN
gujaf-63	14	14	2	2	NUM
gujaf-63	14	15	,	,	PUNCT
gujaf-63	14	16	april	april	PROPN
gujaf-63	14	17	,	,	PUNCT
gujaf-63	14	18	2021	2021	NUM
gujaf-63	14	19	3	3	NUM
gujaf-63	14	20	independence	independence	NOUN
gujaf-63	14	21	,	,	PUNCT
gujaf-63	14	22	clearly	clearly	ADV
gujaf-63	14	23	outlines	outline	VERB
gujaf-63	14	24	persons	person	NOUN
gujaf-63	14	25	that	that	PRON
gujaf-63	14	26	are	be	AUX
gujaf-63	14	27	not	not	PART
gujaf-63	14	28	qualified	qualified	ADJ
gujaf-63	14	29	to	to	PART
gujaf-63	14	30	serve	serve	VERB
gujaf-63	14	31	or	or	CCONJ
gujaf-63	14	32	render	render	VERB
gujaf-63	14	33	audit	audit	NOUN
gujaf-63	14	34	services	service	NOUN
gujaf-63	14	35	to	to	ADP
gujaf-63	14	36	companies	company	NOUN
gujaf-63	14	37	in	in	ADP
gujaf-63	14	38	section	section	NOUN
gujaf-63	14	39	403	403	NUM
gujaf-63	14	40	.	.	PUNCT
gujaf-63	15	1	the	the	DET
gujaf-63	15	2	independence	independence	NOUN
gujaf-63	15	3	requirement	requirement	NOUN
gujaf-63	15	4	is	be	AUX
gujaf-63	15	5	designed	design	VERB
gujaf-63	15	6	to	to	PART
gujaf-63	15	7	ensure	ensure	VERB
gujaf-63	15	8	that	that	SCONJ
gujaf-63	15	9	auditors	auditor	NOUN
gujaf-63	15	10	provide	provide	VERB
gujaf-63	15	11	high	high	ADJ
gujaf-63	15	12	quality	quality	NOUN
gujaf-63	15	13	audit	audit	NOUN
gujaf-63	15	14	.	.	PUNCT
gujaf-63	16	1	it	it	PRON
gujaf-63	16	2	is	be	AUX
gujaf-63	16	3	needless	needless	ADJ
gujaf-63	16	4	stating	state	VERB
gujaf-63	16	5	that	that	SCONJ
gujaf-63	16	6	when	when	SCONJ
gujaf-63	16	7	financial	financial	ADJ
gujaf-63	16	8	statements	statement	NOUN
gujaf-63	16	9	users	user	NOUN
gujaf-63	16	10	have	have	VERB
gujaf-63	16	11	course	course	NOUN
gujaf-63	16	12	to	to	PART
gujaf-63	16	13	believe	believe	VERB
gujaf-63	16	14	that	that	SCONJ
gujaf-63	16	15	auditor	auditor	NOUN
gujaf-63	16	16	independence	independence	NOUN
gujaf-63	16	17	is	be	AUX
gujaf-63	16	18	compromised	compromise	VERB
gujaf-63	16	19	,	,	PUNCT
gujaf-63	16	20	their	their	PRON
gujaf-63	16	21	trust	trust	NOUN
gujaf-63	16	22	in	in	ADP
gujaf-63	16	23	the	the	DET
gujaf-63	16	24	auditor	auditor	NOUN
gujaf-63	16	25	's	's	PART
gujaf-63	16	26	report	report	NOUN
gujaf-63	16	27	wanes	wane	VERB
gujaf-63	16	28	.	.	PUNCT
gujaf-63	17	1	this	this	PRON
gujaf-63	17	2	also	also	ADV
gujaf-63	17	3	makes	make	VERB
gujaf-63	17	4	them	they	PRON
gujaf-63	17	5	less	less	ADV
gujaf-63	17	6	reliant	reliant	ADJ
gujaf-63	17	7	on	on	ADP
gujaf-63	17	8	the	the	DET
gujaf-63	17	9	information	information	NOUN
gujaf-63	17	10	disclosed	disclose	VERB
gujaf-63	17	11	in	in	ADP
gujaf-63	17	12	the	the	DET
gujaf-63	17	13	financial	financial	ADJ
gujaf-63	17	14	statements	statement	NOUN
gujaf-63	17	15	(	(	PUNCT
gujaf-63	17	16	olagunju	olagunju	NOUN
gujaf-63	17	17	,	,	PUNCT
gujaf-63	17	18	2011	2011	NUM
gujaf-63	17	19	)	)	PUNCT
gujaf-63	17	20	.	.	PUNCT
gujaf-63	18	1	why	why	SCONJ
gujaf-63	18	2	the	the	DET
gujaf-63	18	3	importance	importance	NOUN
gujaf-63	18	4	of	of	ADP
gujaf-63	18	5	auditor‟s	auditor‟s	PROPN
gujaf-63	18	6	independence	independence	NOUN
gujaf-63	18	7	to	to	ADP
gujaf-63	18	8	the	the	DET
gujaf-63	18	9	quality	quality	NOUN
gujaf-63	18	10	of	of	ADP
gujaf-63	18	11	the	the	DET
gujaf-63	18	12	work	work	NOUN
gujaf-63	18	13	outcome	outcome	NOUN
gujaf-63	18	14	(	(	PUNCT
gujaf-63	18	15	audit	audit	NOUN
gujaf-63	18	16	report	report	NOUN
gujaf-63	18	17	)	)	PUNCT
gujaf-63	18	18	and	and	CCONJ
gujaf-63	18	19	in	in	ADP
gujaf-63	18	20	preventing	prevent	VERB
gujaf-63	18	21	economic	economic	ADJ
gujaf-63	18	22	crisis	crisis	NOUN
gujaf-63	18	23	is	be	AUX
gujaf-63	18	24	not	not	PART
gujaf-63	18	25	in	in	ADP
gujaf-63	18	26	doubt	doubt	NOUN
gujaf-63	18	27	,	,	PUNCT
gujaf-63	18	28	a	a	DET
gujaf-63	18	29	question	question	NOUN
gujaf-63	18	30	of	of	ADP
gujaf-63	18	31	research	research	NOUN
gujaf-63	18	32	interest	interest	NOUN
gujaf-63	18	33	is	be	AUX
gujaf-63	18	34	that	that	PRON
gujaf-63	18	35	of	of	ADP
gujaf-63	18	36	:	:	PUNCT
gujaf-63	18	37	what	what	DET
gujaf-63	18	38	factors	factor	VERB
gujaf-63	18	39	influence	influence	NOUN
gujaf-63	18	40	auditors	auditor	NOUN
gujaf-63	18	41	independence	independence	VERB
gujaf-63	18	42	?	?	PUNCT
gujaf-63	19	1	the	the	DET
gujaf-63	19	2	accounting	accounting	NOUN
gujaf-63	19	3	literature	literature	NOUN
gujaf-63	19	4	suggests	suggest	VERB
gujaf-63	19	5	that	that	SCONJ
gujaf-63	19	6	auditor	auditor	NOUN
gujaf-63	19	7	's	's	PART
gujaf-63	19	8	independence	independence	NOUN
gujaf-63	19	9	can	can	AUX
gujaf-63	19	10	be	be	AUX
gujaf-63	19	11	impaired	impair	VERB
gujaf-63	19	12	by	by	ADP
gujaf-63	19	13	certain	certain	ADJ
gujaf-63	19	14	factors	factor	NOUN
gujaf-63	19	15	.	.	PUNCT
gujaf-63	20	1	these	these	DET
gujaf-63	20	2	factors	factor	NOUN
gujaf-63	20	3	constitute	constitute	VERB
gujaf-63	20	4	what	what	PRON
gujaf-63	20	5	is	be	AUX
gujaf-63	20	6	regarded	regard	VERB
gujaf-63	20	7	as	as	ADP
gujaf-63	20	8	determinants	determinant	NOUN
gujaf-63	20	9	of	of	ADP
gujaf-63	20	10	auditor‟s	auditor‟s	PROPN
gujaf-63	20	11	independence	independence	NOUN
gujaf-63	20	12	.	.	PUNCT
gujaf-63	21	1	there	there	PRON
gujaf-63	21	2	are	be	VERB
gujaf-63	21	3	several	several	ADJ
gujaf-63	21	4	factors	factor	NOUN
gujaf-63	21	5	that	that	PRON
gujaf-63	21	6	weaken	weaken	VERB
gujaf-63	21	7	the	the	DET
gujaf-63	21	8	independence	independence	NOUN
gujaf-63	21	9	of	of	ADP
gujaf-63	21	10	auditors	auditor	NOUN
gujaf-63	21	11	.	.	PUNCT
gujaf-63	22	1	akpom	akpom	VERB
gujaf-63	22	2	and	and	CCONJ
gujaf-63	22	3	dimkpah	dimkpah	PROPN
gujaf-63	22	4	(	(	PUNCT
gujaf-63	22	5	2013	2013	NUM
gujaf-63	22	6	)	)	PUNCT
gujaf-63	22	7	identified	identify	VERB
gujaf-63	22	8	some	some	PRON
gujaf-63	22	9	of	of	ADP
gujaf-63	22	10	these	these	DET
gujaf-63	22	11	factors	factor	NOUN
gujaf-63	22	12	to	to	PART
gujaf-63	22	13	include	include	VERB
gujaf-63	22	14	;	;	PUNCT
gujaf-63	22	15	audit	audit	NOUN
gujaf-63	22	16	firm‟s	firm‟s	NOUN
gujaf-63	22	17	tenure	tenure	NOUN
gujaf-63	22	18	(	(	PUNCT
gujaf-63	22	19	audit	audit	NOUN
gujaf-63	22	20	firm	firm	ADJ
gujaf-63	22	21	rotation	rotation	NOUN
gujaf-63	22	22	)	)	PUNCT
gujaf-63	22	23	,	,	PUNCT
gujaf-63	22	24	provision	provision	NOUN
gujaf-63	22	25	of	of	ADP
gujaf-63	22	26	non	non	ADJ
gujaf-63	22	27	-	-	ADJ
gujaf-63	22	28	audit	audit	ADJ
gujaf-63	22	29	services	service	NOUN
gujaf-63	22	30	by	by	ADP
gujaf-63	22	31	the	the	DET
gujaf-63	22	32	auditor	auditor	NOUN
gujaf-63	22	33	and	and	CCONJ
gujaf-63	22	34	audit	audit	NOUN
gujaf-63	22	35	firm‟s	firm‟s	NOUN
gujaf-63	22	36	size	size	NOUN
gujaf-63	22	37	.	.	PUNCT
gujaf-63	23	1	others	other	NOUN
gujaf-63	23	2	include	include	VERB
gujaf-63	23	3	size	size	NOUN
gujaf-63	23	4	of	of	ADP
gujaf-63	23	5	the	the	DET
gujaf-63	23	6	audit	audit	NOUN
gujaf-63	23	7	fees	fee	NOUN
gujaf-63	23	8	relative	relative	ADJ
gujaf-63	23	9	to	to	ADP
gujaf-63	23	10	either	either	CCONJ
gujaf-63	23	11	the	the	DET
gujaf-63	23	12	client	client	NOUN
gujaf-63	23	13	's	's	PART
gujaf-63	23	14	assets	asset	NOUN
gujaf-63	23	15	or	or	CCONJ
gujaf-63	23	16	branches	branch	NOUN
gujaf-63	23	17	or	or	CCONJ
gujaf-63	23	18	locations	location	NOUN
gujaf-63	23	19	,	,	PUNCT
gujaf-63	23	20	staff	staff	NOUN
gujaf-63	23	21	strength	strength	NOUN
gujaf-63	23	22	,	,	PUNCT
gujaf-63	23	23	level	level	NOUN
gujaf-63	23	24	of	of	ADP
gujaf-63	23	25	competition	competition	NOUN
gujaf-63	23	26	in	in	ADP
gujaf-63	23	27	the	the	DET
gujaf-63	23	28	audit	audit	NOUN
gujaf-63	23	29	services	service	NOUN
gujaf-63	23	30	market	market	NOUN
gujaf-63	23	31	,	,	PUNCT
gujaf-63	23	32	audit	audit	NOUN
gujaf-63	23	33	committee	committee	NOUN
gujaf-63	23	34	,	,	PUNCT
gujaf-63	23	35	and	and	CCONJ
gujaf-63	23	36	auditorclient	auditorclient	ADJ
gujaf-63	23	37	relationship	relationship	NOUN
gujaf-63	23	38	(	(	PUNCT
gujaf-63	23	39	al	al	PROPN
gujaf-63	23	40	-	-	PUNCT
gujaf-63	23	41	khoury	khoury	PROPN
gujaf-63	23	42	,	,	PUNCT
gujaf-63	23	43	ali	ali	PROPN
gujaf-63	23	44	,	,	PUNCT
gujaf-63	23	45	al	al	PROPN
gujaf-63	23	46	-	-	PUNCT
gujaf-63	23	47	sharif	sharif	PROPN
gujaf-63	23	48	,	,	PUNCT
gujaf-63	23	49	hanania	hanania	PROPN
gujaf-63	23	50	,	,	PUNCT
gujaf-63	23	51	al	al	PROPN
gujaf-63	23	52	-	-	PUNCT
gujaf-63	23	53	malki	malki	PROPN
gujaf-63	23	54	,	,	PUNCT
gujaf-63	23	55	and	and	CCONJ
gujaf-63	23	56	jallad	jallad	VERB
gujaf-63	23	57	2015	2015	NUM
gujaf-63	23	58	;	;	PUNCT
gujaf-63	23	59	herath	herath	NOUN
gujaf-63	23	60	and	and	CCONJ
gujaf-63	23	61	pradies	pradie	NOUN
gujaf-63	23	62	,	,	PUNCT
gujaf-63	23	63	2018	2018	NUM
gujaf-63	23	64	;	;	PUNCT
gujaf-63	23	65	kammenga	kammenga	PROPN
gujaf-63	23	66	,	,	PUNCT
gujaf-63	23	67	2016	2016	NUM
gujaf-63	23	68	)	)	PUNCT
gujaf-63	23	69	.	.	PUNCT
gujaf-63	24	1	though	though	SCONJ
gujaf-63	24	2	there	there	PRON
gujaf-63	24	3	are	be	VERB
gujaf-63	24	4	several	several	ADJ
gujaf-63	24	5	determinants	determinant	NOUN
gujaf-63	24	6	of	of	ADP
gujaf-63	24	7	auditor‟s	auditor‟s	PROPN
gujaf-63	24	8	independence	independence	NOUN
gujaf-63	24	9	as	as	SCONJ
gujaf-63	24	10	highlighted	highlight	VERB
gujaf-63	24	11	in	in	ADP
gujaf-63	24	12	the	the	DET
gujaf-63	24	13	foregoing	forego	VERB
gujaf-63	24	14	paragraph	paragraph	NOUN
gujaf-63	24	15	,	,	PUNCT
gujaf-63	24	16	this	this	DET
gujaf-63	24	17	paper	paper	NOUN
gujaf-63	24	18	was	be	AUX
gujaf-63	24	19	focused	focus	VERB
gujaf-63	24	20	on	on	ADP
gujaf-63	24	21	the	the	DET
gujaf-63	24	22	three	three	NUM
gujaf-63	24	23	determinants	determinant	NOUN
gujaf-63	24	24	of	of	ADP
gujaf-63	24	25	audit	audit	NOUN
gujaf-63	24	26	firm	firm	ADJ
gujaf-63	24	27	size	size	NOUN
gujaf-63	24	28	,	,	PUNCT
gujaf-63	24	29	auditor	auditor	NOUN
gujaf-63	24	30	rotation	rotation	NOUN
gujaf-63	24	31	and	and	CCONJ
gujaf-63	24	32	non	non	ADJ
gujaf-63	24	33	-	-	ADJ
gujaf-63	24	34	audit	audit	ADJ
gujaf-63	24	35	services	service	NOUN
gujaf-63	24	36	.	.	PUNCT
gujaf-63	25	1	these	these	DET
gujaf-63	25	2	three	three	NUM
gujaf-63	25	3	determinants	determinant	NOUN
gujaf-63	25	4	were	be	AUX
gujaf-63	25	5	considered	consider	VERB
gujaf-63	25	6	more	more	ADV
gujaf-63	25	7	relevant	relevant	ADJ
gujaf-63	25	8	because	because	SCONJ
gujaf-63	25	9	they	they	PRON
gujaf-63	25	10	are	be	AUX
gujaf-63	25	11	not	not	PART
gujaf-63	25	12	only	only	ADV
gujaf-63	25	13	the	the	DET
gujaf-63	25	14	dominant	dominant	ADJ
gujaf-63	25	15	themes	theme	NOUN
gujaf-63	25	16	in	in	ADP
gujaf-63	25	17	the	the	DET
gujaf-63	25	18	literature	literature	NOUN
gujaf-63	25	19	on	on	ADP
gujaf-63	25	20	auditor‟s	auditor‟s	PROPN
gujaf-63	25	21	independence	independence	NOUN
gujaf-63	25	22	but	but	CCONJ
gujaf-63	25	23	very	very	ADV
gujaf-63	25	24	few	few	ADJ
gujaf-63	25	25	studies	study	NOUN
gujaf-63	25	26	were	be	AUX
gujaf-63	25	27	done	do	VERB
gujaf-63	25	28	combining	combine	VERB
gujaf-63	25	29	these	these	DET
gujaf-63	25	30	variables	variable	NOUN
gujaf-63	25	31	in	in	ADP
gujaf-63	25	32	relation	relation	NOUN
gujaf-63	25	33	to	to	ADP
gujaf-63	25	34	auditor	auditor	NOUN
gujaf-63	25	35	's	's	PART
gujaf-63	25	36	independence	independence	NOUN
gujaf-63	25	37	in	in	ADP
gujaf-63	25	38	nigeria	nigeria	PROPN
gujaf-63	25	39	.	.	PUNCT
gujaf-63	26	1	furthermore	furthermore	ADV
gujaf-63	26	2	,	,	PUNCT
gujaf-63	26	3	the	the	DET
gujaf-63	26	4	greater	great	ADJ
gujaf-63	26	5	emphasis	emphasis	NOUN
gujaf-63	26	6	on	on	ADP
gujaf-63	26	7	auditor	auditor	NOUN
gujaf-63	26	8	independence	independence	NOUN
gujaf-63	26	9	in	in	ADP
gujaf-63	26	10	the	the	DET
gujaf-63	26	11	wake	wake	NOUN
gujaf-63	26	12	of	of	ADP
gujaf-63	26	13	increasing	increase	VERB
gujaf-63	26	14	corporate	corporate	ADJ
gujaf-63	26	15	scandals	scandal	NOUN
gujaf-63	26	16	requires	require	VERB
gujaf-63	26	17	that	that	SCONJ
gujaf-63	26	18	more	more	ADJ
gujaf-63	26	19	studies	study	NOUN
gujaf-63	26	20	into	into	ADP
gujaf-63	26	21	its	its	PRON
gujaf-63	26	22	determinants	determinant	NOUN
gujaf-63	26	23	in	in	ADP
gujaf-63	26	24	emerging	emerge	VERB
gujaf-63	26	25	economies	economy	NOUN
gujaf-63	26	26	like	like	ADP
gujaf-63	26	27	nigeria	nigeria	PROPN
gujaf-63	26	28	are	be	AUX
gujaf-63	26	29	conducted	conduct	VERB
gujaf-63	26	30	to	to	PART
gujaf-63	26	31	guide	guide	VERB
gujaf-63	26	32	the	the	DET
gujaf-63	26	33	development	development	NOUN
gujaf-63	26	34	of	of	ADP
gujaf-63	26	35	the	the	DET
gujaf-63	26	36	right	right	ADJ
gujaf-63	26	37	regulatory	regulatory	ADJ
gujaf-63	26	38	framework	framework	NOUN
gujaf-63	26	39	by	by	ADP
gujaf-63	26	40	policy	policy	NOUN
gujaf-63	26	41	makers	maker	NOUN
gujaf-63	26	42	.	.	PUNCT
gujaf-63	27	1	specifically	specifically	ADV
gujaf-63	27	2	,	,	PUNCT
gujaf-63	27	3	the	the	DET
gujaf-63	27	4	motivation	motivation	NOUN
gujaf-63	27	5	of	of	ADP
gujaf-63	27	6	this	this	DET
gujaf-63	27	7	paper	paper	NOUN
gujaf-63	27	8	stems	stem	VERB
gujaf-63	27	9	from	from	ADP
gujaf-63	27	10	the	the	DET
gujaf-63	27	11	indictments	indictment	NOUN
gujaf-63	27	12	of	of	ADP
gujaf-63	27	13	auditors	auditor	NOUN
gujaf-63	27	14	following	follow	VERB
gujaf-63	27	15	corporate	corporate	ADJ
gujaf-63	27	16	scandals	scandal	NOUN
gujaf-63	27	17	around	around	ADP
gujaf-63	27	18	the	the	DET
gujaf-63	27	19	world	world	NOUN
gujaf-63	27	20	and	and	CCONJ
gujaf-63	27	21	particularly	particularly	ADV
gujaf-63	27	22	in	in	ADP
gujaf-63	27	23	the	the	DET
gujaf-63	27	24	nigerian	nigerian	ADJ
gujaf-63	27	25	banking	banking	NOUN
gujaf-63	27	26	industry	industry	NOUN
gujaf-63	27	27	(	(	PUNCT
gujaf-63	27	28	akpom	akpom	NOUN
gujaf-63	27	29	and	and	CCONJ
gujaf-63	27	30	dimkpah	dimkpah	NOUN
gujaf-63	27	31	,	,	PUNCT
gujaf-63	27	32	2013	2013	NUM
gujaf-63	27	33	)	)	PUNCT
gujaf-63	27	34	.	.	PUNCT
gujaf-63	28	1	for	for	ADP
gujaf-63	28	2	example	example	NOUN
gujaf-63	28	3	,	,	PUNCT
gujaf-63	28	4	arthur	arthur	PROPN
gujaf-63	28	5	andersen	andersen	PROPN
gujaf-63	28	6	was	be	AUX
gujaf-63	28	7	implicated	implicate	VERB
gujaf-63	28	8	in	in	ADP
gujaf-63	28	9	the	the	DET
gujaf-63	28	10	collapse	collapse	NOUN
gujaf-63	28	11	of	of	ADP
gujaf-63	28	12	enron	enron	PROPN
gujaf-63	28	13	in	in	ADP
gujaf-63	28	14	2001	2001	NUM
gujaf-63	28	15	in	in	ADP
gujaf-63	28	16	the	the	DET
gujaf-63	28	17	united	united	PROPN
gujaf-63	28	18	states	states	PROPN
gujaf-63	28	19	(	(	PUNCT
gujaf-63	28	20	us	us	PROPN
gujaf-63	28	21	)	)	PUNCT
gujaf-63	28	22	.	.	PUNCT
gujaf-63	29	1	also	also	ADV
gujaf-63	29	2	,	,	PUNCT
gujaf-63	29	3	akintola	akintola	PROPN
gujaf-63	29	4	williams	williams	PROPN
gujaf-63	29	5	&	&	CCONJ
gujaf-63	29	6	deloitte	deloitte	PROPN
gujaf-63	29	7	was	be	AUX
gujaf-63	29	8	indicted	indict	VERB
gujaf-63	29	9	in	in	ADP
gujaf-63	29	10	afribank	afribank	PROPN
gujaf-63	29	11	plc	plc	PROPN
gujaf-63	29	12	and	and	CCONJ
gujaf-63	29	13	cadbury	cadbury	PROPN
gujaf-63	29	14	nigeria	nigeria	PROPN
gujaf-63	29	15	plc	plc	PROPN
gujaf-63	29	16	scandals	scandal	NOUN
gujaf-63	29	17	in	in	ADP
gujaf-63	29	18	nigeria	nigeria	PROPN
gujaf-63	29	19	in	in	ADP
gujaf-63	29	20	2006	2006	NUM
gujaf-63	29	21	(	(	PUNCT
gujaf-63	29	22	olatunde	olatunde	NOUN
gujaf-63	29	23	and	and	CCONJ
gujaf-63	29	24	lauwo	lauwo	NOUN
gujaf-63	29	25	,	,	PUNCT
gujaf-63	29	26	2010	2010	NUM
gujaf-63	29	27	;	;	PUNCT
gujaf-63	29	28	salaudeen	salaudeen	NOUN
gujaf-63	29	29	,	,	PUNCT
gujaf-63	29	30	ibikunle	ibikunle	NOUN
gujaf-63	29	31	and	and	CCONJ
gujaf-63	29	32	chima	chima	PROPN
gujaf-63	29	33	,	,	PUNCT
gujaf-63	29	34	2015	2015	NUM
gujaf-63	29	35	)	)	PUNCT
gujaf-63	29	36	.	.	PUNCT
gujaf-63	30	1	these	these	DET
gujaf-63	30	2	accounting	accounting	NOUN
gujaf-63	30	3	firms	firm	NOUN
gujaf-63	30	4	were	be	AUX
gujaf-63	30	5	big	big	ADJ
gujaf-63	30	6	and	and	CCONJ
gujaf-63	30	7	reputable	reputable	ADJ
gujaf-63	30	8	auditors	auditor	NOUN
gujaf-63	30	9	in	in	ADP
gujaf-63	30	10	the	the	DET
gujaf-63	30	11	us	us	PROPN
gujaf-63	30	12	and	and	CCONJ
gujaf-63	30	13	nigeria	nigeria	PROPN
gujaf-63	30	14	environments	environment	NOUN
gujaf-63	30	15	respectively	respectively	ADV
gujaf-63	30	16	.	.	PUNCT
gujaf-63	31	1	there	there	PRON
gujaf-63	31	2	are	be	VERB
gujaf-63	31	3	cases	case	NOUN
gujaf-63	31	4	of	of	ADP
gujaf-63	31	5	deposit	deposit	NOUN
gujaf-63	31	6	money	money	NOUN
gujaf-63	31	7	banks	bank	NOUN
gujaf-63	31	8	(	(	PUNCT
gujaf-63	31	9	dmbs	dmb	NOUN
gujaf-63	31	10	)	)	PUNCT
gujaf-63	31	11	in	in	ADP
gujaf-63	31	12	nigeria	nigeria	PROPN
gujaf-63	31	13	carrying	carry	VERB
gujaf-63	31	14	in	in	ADP
gujaf-63	31	15	perpetuity	perpetuity	NOUN
gujaf-63	31	16	non	non	ADJ
gujaf-63	31	17	-	-	ADJ
gujaf-63	31	18	performing	performing	ADJ
gujaf-63	31	19	loans	loan	NOUN
gujaf-63	31	20	(	(	PUNCT
gujaf-63	31	21	that	that	PRON
gujaf-63	31	22	may	may	AUX
gujaf-63	31	23	never	never	ADV
gujaf-63	31	24	be	be	AUX
gujaf-63	31	25	recovered	recover	VERB
gujaf-63	31	26	)	)	PUNCT
gujaf-63	31	27	which	which	PRON
gujaf-63	31	28	should	should	AUX
gujaf-63	31	29	have	have	AUX
gujaf-63	31	30	been	be	AUX
gujaf-63	31	31	written	write	VERB
gujaf-63	31	32	off	off	ADP
gujaf-63	31	33	the	the	DET
gujaf-63	31	34	books	book	NOUN
gujaf-63	31	35	(	(	PUNCT
gujaf-63	31	36	olowookere	olowookere	ADV
gujaf-63	31	37	and	and	CCONJ
gujaf-63	31	38	oladejo	oladejo	ADJ
gujaf-63	31	39	,	,	PUNCT
gujaf-63	31	40	2014	2014	NUM
gujaf-63	31	41	)	)	PUNCT
gujaf-63	31	42	.	.	PUNCT
gujaf-63	32	1	in	in	ADP
gujaf-63	32	2	fact	fact	NOUN
gujaf-63	32	3	,	,	PUNCT
gujaf-63	32	4	recently	recently	ADV
gujaf-63	32	5	there	there	PRON
gujaf-63	32	6	are	be	VERB
gujaf-63	32	7	increased	increased	ADJ
gujaf-63	32	8	cases	case	NOUN
gujaf-63	32	9	of	of	ADP
gujaf-63	32	10	bank	bank	NOUN
gujaf-63	32	11	failures	failure	NOUN
gujaf-63	32	12	in	in	ADP
gujaf-63	32	13	nigeria	nigeria	PROPN
gujaf-63	32	14	despite	despite	SCONJ
gujaf-63	32	15	unqualified	unqualified	ADJ
gujaf-63	32	16	reports	report	NOUN
gujaf-63	32	17	by	by	ADP
gujaf-63	32	18	auditors	auditor	NOUN
gujaf-63	32	19	in	in	ADP
gujaf-63	32	20	the	the	DET
gujaf-63	32	21	industry	industry	NOUN
gujaf-63	32	22	.	.	PUNCT
gujaf-63	33	1	these	these	PRON
gujaf-63	33	2	and	and	CCONJ
gujaf-63	33	3	other	other	ADJ
gujaf-63	33	4	anomalies	anomaly	NOUN
gujaf-63	33	5	point	point	VERB
gujaf-63	33	6	to	to	ADP
gujaf-63	33	7	the	the	DET
gujaf-63	33	8	problem	problem	NOUN
gujaf-63	33	9	of	of	ADP
gujaf-63	33	10	external	external	ADJ
gujaf-63	33	11	audit	audit	NOUN
gujaf-63	33	12	functions	function	NOUN
gujaf-63	33	13	in	in	ADP
gujaf-63	33	14	the	the	DET
gujaf-63	33	15	industry	industry	NOUN
gujaf-63	33	16	.	.	PUNCT
gujaf-63	34	1	the	the	DET
gujaf-63	34	2	general	general	ADJ
gujaf-63	34	3	position	position	NOUN
gujaf-63	34	4	in	in	ADP
gujaf-63	34	5	the	the	DET
gujaf-63	34	6	accounting	accounting	NOUN
gujaf-63	34	7	literature	literature	NOUN
gujaf-63	34	8	is	be	AUX
gujaf-63	34	9	that	that	SCONJ
gujaf-63	34	10	in	in	ADP
gujaf-63	34	11	the	the	DET
gujaf-63	34	12	absence	absence	NOUN
gujaf-63	34	13	of	of	ADP
gujaf-63	34	14	auditor‟s	auditor‟s	PROPN
gujaf-63	34	15	independence	independence	NOUN
gujaf-63	34	16	,	,	PUNCT
gujaf-63	34	17	the	the	DET
gujaf-63	34	18	credibility	credibility	NOUN
gujaf-63	34	19	,	,	PUNCT
gujaf-63	34	20	reliability	reliability	NOUN
gujaf-63	34	21	and	and	CCONJ
gujaf-63	34	22	integrity	integrity	NOUN
gujaf-63	34	23	of	of	ADP
gujaf-63	34	24	corporate	corporate	ADJ
gujaf-63	34	25	financial	financial	ADJ
gujaf-63	34	26	statements	statement	NOUN
gujaf-63	34	27	is	be	AUX
gujaf-63	34	28	threatened	threaten	VERB
gujaf-63	34	29	(	(	PUNCT
gujaf-63	34	30	herath	herath	NOUN
gujaf-63	34	31	and	and	CCONJ
gujaf-63	34	32	pradies	pradie	NOUN
gujaf-63	34	33	,	,	PUNCT
gujaf-63	34	34	2018	2018	NUM
gujaf-63	34	35	;	;	PUNCT
gujaf-63	34	36	okezie	okezie	NOUN
gujaf-63	34	37	and	and	CCONJ
gujaf-63	34	38	egeolu	egeolu	NOUN
gujaf-63	34	39	,	,	PUNCT
gujaf-63	34	40	2019	2019	NUM
gujaf-63	34	41	)	)	PUNCT
gujaf-63	34	42	with	with	ADP
gujaf-63	34	43	daring	dare	VERB
gujaf-63	34	44	consequences	consequence	NOUN
gujaf-63	34	45	to	to	ADP
gujaf-63	34	46	investors	investor	NOUN
gujaf-63	34	47	and	and	CCONJ
gujaf-63	34	48	other	other	ADJ
gujaf-63	34	49	users	user	NOUN
gujaf-63	34	50	of	of	ADP
gujaf-63	34	51	financial	financial	ADJ
gujaf-63	34	52	statements	statement	NOUN
gujaf-63	34	53	.	.	PUNCT
gujaf-63	35	1	in	in	ADP
gujaf-63	35	2	fact	fact	NOUN
gujaf-63	35	3	,	,	PUNCT
gujaf-63	35	4	concern	concern	NOUN
gujaf-63	35	5	about	about	ADP
gujaf-63	35	6	auditor	auditor	NOUN
gujaf-63	35	7	's	's	PART
gujaf-63	35	8	independence	independence	NOUN
gujaf-63	35	9	is	be	AUX
gujaf-63	35	10	a	a	DET
gujaf-63	35	11	core	core	NOUN
gujaf-63	35	12	theme	theme	NOUN
gujaf-63	35	13	in	in	ADP
gujaf-63	35	14	the	the	DET
gujaf-63	35	15	current	current	ADJ
gujaf-63	35	16	arguments	argument	NOUN
gujaf-63	35	17	on	on	ADP
gujaf-63	35	18	corporate	corporate	ADJ
gujaf-63	35	19	governance	governance	NOUN
gujaf-63	35	20	in	in	ADP
gujaf-63	35	21	nigeria	nigeria	PROPN
gujaf-63	35	22	and	and	CCONJ
gujaf-63	35	23	elsewhere	elsewhere	ADV
gujaf-63	35	24	.	.	PUNCT
gujaf-63	36	1	therefore	therefore	ADV
gujaf-63	36	2	,	,	PUNCT
gujaf-63	36	3	examining	examine	VERB
gujaf-63	36	4	the	the	DET
gujaf-63	36	5	determinants	determinant	NOUN
gujaf-63	36	6	of	of	ADP
gujaf-63	36	7	auditor‟s	auditor‟s	PROPN
gujaf-63	36	8	independence	independence	NOUN
gujaf-63	36	9	is	be	AUX
gujaf-63	36	10	important	important	ADJ
gujaf-63	36	11	and	and	CCONJ
gujaf-63	36	12	timely	timely	ADJ
gujaf-63	36	13	towards	towards	ADP
gujaf-63	36	14	an	an	DET
gujaf-63	36	15	understanding	understanding	NOUN
gujaf-63	36	16	of	of	ADP
gujaf-63	36	17	how	how	SCONJ
gujaf-63	36	18	it	it	PRON
gujaf-63	36	19	might	might	AUX
gujaf-63	36	20	have	have	AUX
gujaf-63	36	21	been	be	AUX
gujaf-63	36	22	and	and	CCONJ
gujaf-63	36	23	is	be	AUX
gujaf-63	36	24	still	still	ADV
gujaf-63	36	25	responsible	responsible	ADJ
gujaf-63	36	26	for	for	ADP
gujaf-63	36	27	the	the	DET
gujaf-63	36	28	prevailing	prevail	VERB
gujaf-63	36	29	poor	poor	ADJ
gujaf-63	36	30	reporting	reporting	NOUN
gujaf-63	36	31	quality	quality	NOUN
gujaf-63	36	32	in	in	ADP
gujaf-63	36	33	the	the	DET
gujaf-63	36	34	nigerian	nigerian	ADJ
gujaf-63	36	35	banking	banking	NOUN
gujaf-63	36	36	industry	industry	NOUN
gujaf-63	36	37	.	.	PUNCT
gujaf-63	37	1	gusau	gusau	PROPN
gujaf-63	37	2	journal	journal	PROPN
gujaf-63	37	3	of	of	ADP
gujaf-63	37	4	accounting	accounting	NOUN
gujaf-63	37	5	and	and	CCONJ
gujaf-63	37	6	finance	finance	NOUN
gujaf-63	37	7	,	,	PUNCT
gujaf-63	37	8	vol	vol	NOUN
gujaf-63	37	9	.	.	PROPN
gujaf-63	37	10	2	2	NUM
gujaf-63	37	11	,	,	PUNCT
gujaf-63	37	12	issue	issue	NOUN
gujaf-63	37	13	2	2	NUM
gujaf-63	37	14	,	,	PUNCT
gujaf-63	37	15	april	april	PROPN
gujaf-63	37	16	,	,	PUNCT
gujaf-63	37	17	2021	2021	NUM
gujaf-63	37	18	4	4	NUM
gujaf-63	37	19	this	this	DET
gujaf-63	37	20	paper	paper	NOUN
gujaf-63	37	21	is	be	AUX
gujaf-63	37	22	particularly	particularly	ADV
gujaf-63	37	23	of	of	ADP
gujaf-63	37	24	significance	significance	NOUN
gujaf-63	37	25	to	to	ADP
gujaf-63	37	26	shareholders	shareholder	NOUN
gujaf-63	37	27	as	as	SCONJ
gujaf-63	37	28	it	it	PRON
gujaf-63	37	29	serves	serve	VERB
gujaf-63	37	30	to	to	PART
gujaf-63	37	31	guide	guide	VERB
gujaf-63	37	32	decision	decision	NOUN
gujaf-63	37	33	regarding	regard	VERB
gujaf-63	37	34	the	the	DET
gujaf-63	37	35	type	type	NOUN
gujaf-63	37	36	(	(	PUNCT
gujaf-63	37	37	in	in	ADP
gujaf-63	37	38	terms	term	NOUN
gujaf-63	37	39	of	of	ADP
gujaf-63	37	40	size	size	NOUN
gujaf-63	37	41	)	)	PUNCT
gujaf-63	37	42	of	of	ADP
gujaf-63	37	43	audit	audit	NOUN
gujaf-63	37	44	firm	firm	ADJ
gujaf-63	37	45	to	to	PART
gujaf-63	37	46	appoint	appoint	VERB
gujaf-63	37	47	as	as	ADP
gujaf-63	37	48	statutory	statutory	ADJ
gujaf-63	37	49	auditor	auditor	NOUN
gujaf-63	37	50	that	that	PRON
gujaf-63	37	51	guarantees	guarantee	VERB
gujaf-63	37	52	the	the	DET
gujaf-63	37	53	production	production	NOUN
gujaf-63	37	54	of	of	ADP
gujaf-63	37	55	high	high	ADJ
gujaf-63	37	56	quality	quality	NOUN
gujaf-63	37	57	financial	financial	ADJ
gujaf-63	37	58	reports	report	NOUN
gujaf-63	37	59	.	.	PUNCT
gujaf-63	38	1	also	also	ADV
gujaf-63	38	2	,	,	PUNCT
gujaf-63	38	3	the	the	DET
gujaf-63	38	4	paper	paper	NOUN
gujaf-63	38	5	provides	provide	VERB
gujaf-63	38	6	useful	useful	ADJ
gujaf-63	38	7	insights	insight	NOUN
gujaf-63	38	8	for	for	ADP
gujaf-63	38	9	the	the	DET
gujaf-63	38	10	regulation	regulation	NOUN
gujaf-63	38	11	of	of	ADP
gujaf-63	38	12	external	external	ADJ
gujaf-63	38	13	auditors	auditor	NOUN
gujaf-63	38	14	in	in	ADP
gujaf-63	38	15	nigeria	nigeria	PROPN
gujaf-63	38	16	by	by	ADP
gujaf-63	38	17	the	the	DET
gujaf-63	38	18	professional	professional	ADJ
gujaf-63	38	19	accountancy	accountancy	NOUN
gujaf-63	38	20	bodies	body	NOUN
gujaf-63	38	21	and	and	CCONJ
gujaf-63	38	22	financial	financial	ADJ
gujaf-63	38	23	reporting	reporting	NOUN
gujaf-63	38	24	council	council	PROPN
gujaf-63	38	25	of	of	ADP
gujaf-63	38	26	nigeria	nigeria	PROPN
gujaf-63	38	27	(	(	PUNCT
gujaf-63	38	28	frcn	frcn	PROPN
gujaf-63	38	29	)	)	PUNCT
gujaf-63	38	30	to	to	PART
gujaf-63	38	31	ensure	ensure	VERB
gujaf-63	38	32	the	the	DET
gujaf-63	38	33	independence	independence	NOUN
gujaf-63	38	34	of	of	ADP
gujaf-63	38	35	auditors	auditor	NOUN
gujaf-63	38	36	especially	especially	ADV
gujaf-63	38	37	in	in	ADP
gujaf-63	38	38	the	the	DET
gujaf-63	38	39	areas	area	NOUN
gujaf-63	38	40	of	of	ADP
gujaf-63	38	41	auditor	auditor	NOUN
gujaf-63	38	42	tenure	tenure	NOUN
gujaf-63	38	43	and	and	CCONJ
gujaf-63	38	44	provision	provision	NOUN
gujaf-63	38	45	of	of	ADP
gujaf-63	38	46	non	non	ADJ
gujaf-63	38	47	-	-	ADJ
gujaf-63	38	48	audit	audit	ADJ
gujaf-63	38	49	services	service	NOUN
gujaf-63	38	50	.	.	PUNCT
gujaf-63	39	1	the	the	DET
gujaf-63	39	2	paper	paper	NOUN
gujaf-63	39	3	is	be	AUX
gujaf-63	39	4	structured	structure	VERB
gujaf-63	39	5	into	into	ADP
gujaf-63	39	6	five	five	NUM
gujaf-63	39	7	major	major	ADJ
gujaf-63	39	8	parts	part	NOUN
gujaf-63	39	9	.	.	PUNCT
gujaf-63	40	1	following	follow	VERB
gujaf-63	40	2	this	this	DET
gujaf-63	40	3	introduction	introduction	NOUN
gujaf-63	40	4	is	be	AUX
gujaf-63	40	5	literature	literature	PROPN
gujaf-63	40	6	review	review	PROPN
gujaf-63	40	7	,	,	PUNCT
gujaf-63	40	8	the	the	DET
gujaf-63	40	9	next	next	ADJ
gujaf-63	40	10	part	part	NOUN
gujaf-63	40	11	is	be	AUX
gujaf-63	40	12	methodology	methodology	NOUN
gujaf-63	40	13	and	and	CCONJ
gujaf-63	40	14	is	be	AUX
gujaf-63	40	15	followed	follow	VERB
gujaf-63	40	16	by	by	ADP
gujaf-63	40	17	results	result	NOUN
gujaf-63	40	18	and	and	CCONJ
gujaf-63	40	19	discussion	discussion	NOUN
gujaf-63	40	20	,	,	PUNCT
gujaf-63	40	21	and	and	CCONJ
gujaf-63	40	22	conclusion	conclusion	NOUN
gujaf-63	40	23	and	and	CCONJ
gujaf-63	40	24	recommendations	recommendation	NOUN
gujaf-63	40	25	respectively	respectively	ADV
gujaf-63	40	26	.	.	PUNCT
gujaf-63	41	1	2	2	X
gujaf-63	41	2	.	.	X
gujaf-63	41	3	literature	literature	NOUN
gujaf-63	41	4	review	review	NOUN
gujaf-63	41	5	auditors	auditor	NOUN
gujaf-63	41	6	independence	independence	NOUN
gujaf-63	41	7	has	have	AUX
gujaf-63	41	8	been	be	AUX
gujaf-63	41	9	defined	define	VERB
gujaf-63	41	10	variously	variously	ADV
gujaf-63	41	11	in	in	ADP
gujaf-63	41	12	the	the	DET
gujaf-63	41	13	accounting	accounting	NOUN
gujaf-63	41	14	and	and	CCONJ
gujaf-63	41	15	particularly	particularly	ADV
gujaf-63	41	16	audit	audit	NOUN
gujaf-63	41	17	literature	literature	NOUN
gujaf-63	41	18	.	.	PUNCT
gujaf-63	42	1	however	however	ADV
gujaf-63	42	2	,	,	PUNCT
gujaf-63	42	3	these	these	DET
gujaf-63	42	4	views	view	NOUN
gujaf-63	42	5	reveals	reveal	VERB
gujaf-63	42	6	auditor‟s	auditor‟s	ADJ
gujaf-63	42	7	independence	independence	NOUN
gujaf-63	42	8	as	as	ADP
gujaf-63	42	9	the	the	DET
gujaf-63	42	10	freedom	freedom	NOUN
gujaf-63	42	11	of	of	ADP
gujaf-63	42	12	the	the	DET
gujaf-63	42	13	auditor	auditor	NOUN
gujaf-63	42	14	from	from	ADP
gujaf-63	42	15	the	the	DET
gujaf-63	42	16	influence	influence	NOUN
gujaf-63	42	17	of	of	ADP
gujaf-63	42	18	interested	interested	ADJ
gujaf-63	42	19	parties	party	NOUN
gujaf-63	42	20	and	and	CCONJ
gujaf-63	42	21	the	the	DET
gujaf-63	42	22	ability	ability	NOUN
gujaf-63	42	23	to	to	PART
gujaf-63	42	24	exercise	exercise	VERB
gujaf-63	42	25	independent	independent	ADJ
gujaf-63	42	26	judgment	judgment	NOUN
gujaf-63	42	27	in	in	ADP
gujaf-63	42	28	the	the	DET
gujaf-63	42	29	course	course	NOUN
gujaf-63	42	30	of	of	ADP
gujaf-63	42	31	audit	audit	NOUN
gujaf-63	42	32	work	work	NOUN
gujaf-63	42	33	(	(	PUNCT
gujaf-63	42	34	see	see	VERB
gujaf-63	42	35	abubakar	abubakar	PROPN
gujaf-63	42	36	and	and	CCONJ
gujaf-63	42	37	ahmad	ahmad	PROPN
gujaf-63	42	38	,	,	PUNCT
gujaf-63	42	39	2009	2009	NUM
gujaf-63	42	40	;	;	PUNCT
gujaf-63	42	41	suseno	suseno	PROPN
gujaf-63	42	42	,	,	PUNCT
gujaf-63	42	43	2013	2013	NUM
gujaf-63	42	44	;	;	PUNCT
gujaf-63	42	45	okolie	okolie	NOUN
gujaf-63	42	46	,	,	PUNCT
gujaf-63	42	47	2014	2014	NUM
gujaf-63	42	48	)	)	PUNCT
gujaf-63	42	49	.	.	PUNCT
gujaf-63	43	1	in	in	ADP
gujaf-63	43	2	other	other	ADJ
gujaf-63	43	3	words	word	NOUN
gujaf-63	43	4	,	,	PUNCT
gujaf-63	43	5	auditor	auditor	NOUN
gujaf-63	43	6	's	's	PART
gujaf-63	43	7	independence	independence	NOUN
gujaf-63	43	8	is	be	AUX
gujaf-63	43	9	the	the	DET
gujaf-63	43	10	freedom	freedom	NOUN
gujaf-63	43	11	of	of	ADP
gujaf-63	43	12	the	the	DET
gujaf-63	43	13	auditor	auditor	NOUN
gujaf-63	43	14	from	from	ADP
gujaf-63	43	15	parties	party	NOUN
gujaf-63	43	16	having	have	VERB
gujaf-63	43	17	interest	interest	NOUN
gujaf-63	43	18	in	in	ADP
gujaf-63	43	19	the	the	DET
gujaf-63	43	20	client	client	NOUN
gujaf-63	43	21	being	be	AUX
gujaf-63	43	22	audited	audit	VERB
gujaf-63	43	23	.	.	PUNCT
gujaf-63	44	1	it	it	PRON
gujaf-63	44	2	is	be	AUX
gujaf-63	44	3	a	a	DET
gujaf-63	44	4	mental	mental	ADJ
gujaf-63	44	5	disposition	disposition	NOUN
gujaf-63	44	6	that	that	PRON
gujaf-63	44	7	makes	make	VERB
gujaf-63	44	8	it	it	PRON
gujaf-63	44	9	possible	possible	ADJ
gujaf-63	44	10	for	for	SCONJ
gujaf-63	44	11	the	the	DET
gujaf-63	44	12	auditor	auditor	NOUN
gujaf-63	44	13	to	to	PART
gujaf-63	44	14	make	make	VERB
gujaf-63	44	15	decisions	decision	NOUN
gujaf-63	44	16	without	without	ADP
gujaf-63	44	17	prejudice	prejudice	NOUN
gujaf-63	44	18	during	during	ADP
gujaf-63	44	19	the	the	DET
gujaf-63	44	20	conduct	conduct	NOUN
gujaf-63	44	21	of	of	ADP
gujaf-63	44	22	an	an	DET
gujaf-63	44	23	audit	audit	NOUN
gujaf-63	44	24	.	.	PUNCT
gujaf-63	45	1	it	it	PRON
gujaf-63	45	2	is	be	AUX
gujaf-63	45	3	about	about	ADP
gujaf-63	45	4	the	the	DET
gujaf-63	45	5	auditor‟s	auditor‟s	NOUN
gujaf-63	45	6	ability	ability	NOUN
gujaf-63	45	7	to	to	PART
gujaf-63	45	8	examine	examine	VERB
gujaf-63	45	9	the	the	DET
gujaf-63	45	10	books	book	NOUN
gujaf-63	45	11	of	of	ADP
gujaf-63	45	12	accounts	account	NOUN
gujaf-63	45	13	and	and	CCONJ
gujaf-63	45	14	report	report	VERB
gujaf-63	45	15	his	his	PRON
gujaf-63	45	16	findings	finding	NOUN
gujaf-63	45	17	honestly	honestly	ADV
gujaf-63	45	18	and	and	CCONJ
gujaf-63	45	19	impartially	impartially	ADV
gujaf-63	45	20	.	.	PUNCT
gujaf-63	46	1	simply	simply	ADV
gujaf-63	46	2	put	put	VERB
gujaf-63	46	3	,	,	PUNCT
gujaf-63	46	4	it	it	PRON
gujaf-63	46	5	is	be	AUX
gujaf-63	46	6	the	the	DET
gujaf-63	46	7	absence	absence	NOUN
gujaf-63	46	8	of	of	ADP
gujaf-63	46	9	interests	interest	NOUN
gujaf-63	46	10	that	that	PRON
gujaf-63	46	11	creates	create	VERB
gujaf-63	46	12	material	material	ADJ
gujaf-63	46	13	bias	bias	NOUN
gujaf-63	46	14	that	that	PRON
gujaf-63	46	15	compromises	compromise	VERB
gujaf-63	46	16	the	the	DET
gujaf-63	46	17	reliability	reliability	NOUN
gujaf-63	46	18	of	of	ADP
gujaf-63	46	19	financial	financial	ADJ
gujaf-63	46	20	statements	statement	NOUN
gujaf-63	46	21	audited	audit	VERB
gujaf-63	46	22	.	.	PUNCT
gujaf-63	47	1	there	there	PRON
gujaf-63	47	2	are	be	VERB
gujaf-63	47	3	two	two	NUM
gujaf-63	47	4	perspectives	perspective	NOUN
gujaf-63	47	5	to	to	ADP
gujaf-63	47	6	auditor‟s	auditor‟s	PROPN
gujaf-63	47	7	independence	independence	NOUN
gujaf-63	47	8	;	;	PUNCT
gujaf-63	47	9	independence	independence	NOUN
gujaf-63	47	10	in	in	ADP
gujaf-63	47	11	mind	mind	NOUN
gujaf-63	47	12	and	and	CCONJ
gujaf-63	47	13	in	in	ADP
gujaf-63	47	14	appearance	appearance	NOUN
gujaf-63	47	15	(	(	PUNCT
gujaf-63	47	16	al	al	PROPN
gujaf-63	47	17	-	-	PUNCT
gujaf-63	47	18	khoury	khoury	PROPN
gujaf-63	47	19	,	,	PUNCT
gujaf-63	47	20	ali	ali	PROPN
gujaf-63	47	21	,	,	PUNCT
gujaf-63	47	22	al	al	PROPN
gujaf-63	47	23	-	-	PUNCT
gujaf-63	47	24	sharif	sharif	PROPN
gujaf-63	47	25	,	,	PUNCT
gujaf-63	47	26	hanania	hanania	PROPN
gujaf-63	47	27	,	,	PUNCT
gujaf-63	47	28	al	al	PROPN
gujaf-63	47	29	-	-	PUNCT
gujaf-63	47	30	malki	malki	PROPN
gujaf-63	47	31	,	,	PUNCT
gujaf-63	47	32	and	and	CCONJ
gujaf-63	47	33	jallad	jallad	PROPN
gujaf-63	47	34	,	,	PUNCT
gujaf-63	47	35	2015	2015	NUM
gujaf-63	47	36	)	)	PUNCT
gujaf-63	47	37	.	.	PUNCT
gujaf-63	48	1	lindberg	lindberg	PROPN
gujaf-63	48	2	and	and	CCONJ
gujaf-63	48	3	beck	beck	PROPN
gujaf-63	48	4	(	(	PUNCT
gujaf-63	48	5	2004	2004	NUM
gujaf-63	48	6	)	)	PUNCT
gujaf-63	48	7	stated	state	VERB
gujaf-63	48	8	that	that	SCONJ
gujaf-63	48	9	independence	independence	NOUN
gujaf-63	48	10	in	in	ADP
gujaf-63	48	11	mind	mind	NOUN
gujaf-63	48	12	also	also	ADV
gujaf-63	48	13	known	know	VERB
gujaf-63	48	14	as	as	ADP
gujaf-63	48	15	“	"	PUNCT
gujaf-63	48	16	independence	independence	NOUN
gujaf-63	48	17	in	in	ADP
gujaf-63	48	18	fact	fact	NOUN
gujaf-63	48	19	”	"	PUNCT
gujaf-63	48	20	is	be	AUX
gujaf-63	48	21	the	the	DET
gujaf-63	48	22	ability	ability	NOUN
gujaf-63	48	23	of	of	ADP
gujaf-63	48	24	an	an	DET
gujaf-63	48	25	auditor	auditor	NOUN
gujaf-63	48	26	to	to	PART
gujaf-63	48	27	make	make	VERB
gujaf-63	48	28	independent	independent	ADJ
gujaf-63	48	29	audit	audit	NOUN
gujaf-63	48	30	decisions	decision	NOUN
gujaf-63	48	31	even	even	ADV
gujaf-63	48	32	when	when	SCONJ
gujaf-63	48	33	auditing	audit	VERB
gujaf-63	48	34	in	in	ADP
gujaf-63	48	35	a	a	DET
gujaf-63	48	36	potentially	potentially	ADV
gujaf-63	48	37	compromising	compromise	VERB
gujaf-63	48	38	condition	condition	NOUN
gujaf-63	48	39	.	.	PUNCT
gujaf-63	49	1	olagunju	olagunju	PROPN
gujaf-63	49	2	(	(	PUNCT
gujaf-63	49	3	2011	2011	NUM
gujaf-63	49	4	)	)	PUNCT
gujaf-63	49	5	argued	argue	VERB
gujaf-63	49	6	that	that	SCONJ
gujaf-63	49	7	an	an	DET
gujaf-63	49	8	auditor	auditor	NOUN
gujaf-63	49	9	does	do	AUX
gujaf-63	49	10	not	not	PART
gujaf-63	49	11	only	only	ADV
gujaf-63	49	12	have	have	VERB
gujaf-63	49	13	to	to	PART
gujaf-63	49	14	act	act	VERB
gujaf-63	49	15	independently	independently	ADV
gujaf-63	49	16	but	but	CCONJ
gujaf-63	49	17	should	should	AUX
gujaf-63	49	18	appear	appear	VERB
gujaf-63	49	19	independent	independent	ADJ
gujaf-63	49	20	too	too	ADV
gujaf-63	49	21	.	.	PUNCT
gujaf-63	50	1	mahdi	mahdi	PROPN
gujaf-63	50	2	(	(	PUNCT
gujaf-63	50	3	2009	2009	NUM
gujaf-63	50	4	)	)	PUNCT
gujaf-63	50	5	provided	provide	VERB
gujaf-63	50	6	evidence	evidence	NOUN
gujaf-63	50	7	that	that	SCONJ
gujaf-63	50	8	both	both	DET
gujaf-63	50	9	forms	form	NOUN
gujaf-63	50	10	of	of	ADP
gujaf-63	50	11	auditor	auditor	NOUN
gujaf-63	50	12	's	's	PART
gujaf-63	50	13	independence	independence	NOUN
gujaf-63	50	14	are	be	AUX
gujaf-63	50	15	essential	essential	ADJ
gujaf-63	50	16	to	to	ADP
gujaf-63	50	17	public	public	ADJ
gujaf-63	50	18	trust	trust	NOUN
gujaf-63	50	19	and	and	CCONJ
gujaf-63	50	20	confidence	confidence	NOUN
gujaf-63	50	21	in	in	ADP
gujaf-63	50	22	the	the	DET
gujaf-63	50	23	auditing	auditing	NOUN
gujaf-63	50	24	profession	profession	NOUN
gujaf-63	50	25	.	.	PUNCT
gujaf-63	51	1	qawqzeh	qawqzeh	PROPN
gujaf-63	51	2	,	,	PUNCT
gujaf-63	51	3	endut	endut	PROPN
gujaf-63	51	4	,	,	PUNCT
gujaf-63	51	5	rashid	rashid	PROPN
gujaf-63	51	6	,	,	PUNCT
gujaf-63	51	7	johari	johari	PROPN
gujaf-63	51	8	,	,	PUNCT
gujaf-63	51	9	hamid	hamid	PROPN
gujaf-63	51	10	and	and	CCONJ
gujaf-63	51	11	rasit	rasit	PROPN
gujaf-63	51	12	(	(	PUNCT
gujaf-63	51	13	2018	2018	NUM
gujaf-63	51	14	)	)	PUNCT
gujaf-63	51	15	documented	document	VERB
gujaf-63	51	16	that	that	SCONJ
gujaf-63	51	17	the	the	DET
gujaf-63	51	18	essence	essence	NOUN
gujaf-63	51	19	of	of	ADP
gujaf-63	51	20	auditor‟s	auditor‟s	PROPN
gujaf-63	51	21	independence	independence	NOUN
gujaf-63	51	22	is	be	AUX
gujaf-63	51	23	to	to	PART
gujaf-63	51	24	avoid	avoid	VERB
gujaf-63	51	25	the	the	DET
gujaf-63	51	26	scenario	scenario	NOUN
gujaf-63	51	27	that	that	PRON
gujaf-63	51	28	would	would	AUX
gujaf-63	51	29	reduce	reduce	VERB
gujaf-63	51	30	the	the	DET
gujaf-63	51	31	objectivity	objectivity	NOUN
gujaf-63	51	32	or	or	CCONJ
gujaf-63	51	33	allow	allow	VERB
gujaf-63	51	34	partiality	partiality	NOUN
gujaf-63	51	35	to	to	PART
gujaf-63	51	36	influence	influence	VERB
gujaf-63	51	37	judgment	judgment	NOUN
gujaf-63	51	38	.	.	PUNCT
gujaf-63	52	1	where	where	SCONJ
gujaf-63	52	2	the	the	DET
gujaf-63	52	3	auditor	auditor	NOUN
gujaf-63	52	4	is	be	AUX
gujaf-63	52	5	perceived	perceive	VERB
gujaf-63	52	6	as	as	ADP
gujaf-63	52	7	not	not	PART
gujaf-63	52	8	being	be	AUX
gujaf-63	52	9	independent	independent	ADJ
gujaf-63	52	10	in	in	ADP
gujaf-63	52	11	the	the	DET
gujaf-63	52	12	course	course	NOUN
gujaf-63	52	13	of	of	ADP
gujaf-63	52	14	audit	audit	NOUN
gujaf-63	52	15	,	,	PUNCT
gujaf-63	52	16	confidence	confidence	NOUN
gujaf-63	52	17	,	,	PUNCT
gujaf-63	52	18	trust	trust	NOUN
gujaf-63	52	19	and	and	CCONJ
gujaf-63	52	20	reliance	reliance	NOUN
gujaf-63	52	21	of	of	ADP
gujaf-63	52	22	users	user	NOUN
gujaf-63	52	23	in	in	ADP
gujaf-63	52	24	the	the	DET
gujaf-63	52	25	financial	financial	ADJ
gujaf-63	52	26	statements	statement	NOUN
gujaf-63	52	27	is	be	AUX
gujaf-63	52	28	undermined	undermine	VERB
gujaf-63	52	29	.	.	PUNCT
gujaf-63	53	1	indeed	indeed	ADV
gujaf-63	53	2	,	,	PUNCT
gujaf-63	53	3	if	if	SCONJ
gujaf-63	53	4	the	the	DET
gujaf-63	53	5	auditors	auditor	NOUN
gujaf-63	53	6	do	do	AUX
gujaf-63	53	7	not	not	PART
gujaf-63	53	8	perform	perform	VERB
gujaf-63	53	9	the	the	DET
gujaf-63	53	10	audit	audit	NOUN
gujaf-63	53	11	work	work	NOUN
gujaf-63	53	12	with	with	ADP
gujaf-63	53	13	high	high	ADJ
gujaf-63	53	14	degree	degree	NOUN
gujaf-63	53	15	of	of	ADP
gujaf-63	53	16	independence	independence	NOUN
gujaf-63	53	17	,	,	PUNCT
gujaf-63	53	18	then	then	ADV
gujaf-63	53	19	,	,	PUNCT
gujaf-63	53	20	public	public	ADJ
gujaf-63	53	21	trust	trust	NOUN
gujaf-63	53	22	is	be	AUX
gujaf-63	53	23	broken	break	VERB
gujaf-63	53	24	and	and	CCONJ
gujaf-63	53	25	no	no	DET
gujaf-63	53	26	reliance	reliance	NOUN
gujaf-63	53	27	can	can	AUX
gujaf-63	53	28	be	be	AUX
gujaf-63	53	29	placed	place	VERB
gujaf-63	53	30	in	in	ADP
gujaf-63	53	31	the	the	DET
gujaf-63	53	32	financial	financial	ADJ
gujaf-63	53	33	statements	statement	NOUN
gujaf-63	53	34	by	by	ADP
gujaf-63	53	35	users	user	NOUN
gujaf-63	53	36	for	for	ADP
gujaf-63	53	37	their	their	PRON
gujaf-63	53	38	decision	decision	NOUN
gujaf-63	53	39	making	make	VERB
gujaf-63	53	40	purposes	purpose	NOUN
gujaf-63	53	41	.	.	PUNCT
gujaf-63	54	1	auditor‟s	auditor‟s	ADJ
gujaf-63	54	2	lack	lack	NOUN
gujaf-63	54	3	of	of	ADP
gujaf-63	54	4	independence	independence	NOUN
gujaf-63	54	5	has	have	AUX
gujaf-63	54	6	far	far	ADV
gujaf-63	54	7	reaching	reach	VERB
gujaf-63	54	8	consequences	consequence	NOUN
gujaf-63	54	9	on	on	ADP
gujaf-63	54	10	audit	audit	NOUN
gujaf-63	54	11	quality	quality	NOUN
gujaf-63	54	12	(	(	PUNCT
gujaf-63	54	13	saputra	saputra	ADJ
gujaf-63	54	14	,	,	PUNCT
gujaf-63	54	15	2015	2015	NUM
gujaf-63	54	16	;	;	PUNCT
gujaf-63	54	17	yakubu	yakubu	PROPN
gujaf-63	54	18	and	and	CCONJ
gujaf-63	54	19	williams	williams	PROPN
gujaf-63	54	20	,	,	PUNCT
gujaf-63	54	21	2020	2020	NUM
gujaf-63	54	22	;	;	PUNCT
gujaf-63	54	23	zayol	zayol	NOUN
gujaf-63	54	24	,	,	PUNCT
gujaf-63	54	25	kukeng	kukeng	PROPN
gujaf-63	54	26	and	and	CCONJ
gujaf-63	54	27	iortule	iortule	NOUN
gujaf-63	54	28	,	,	PUNCT
gujaf-63	54	29	2017	2017	NUM
gujaf-63	54	30	)	)	PUNCT
gujaf-63	54	31	,	,	PUNCT
gujaf-63	54	32	financial	financial	ADJ
gujaf-63	54	33	reporting	reporting	NOUN
gujaf-63	54	34	quality	quality	NOUN
gujaf-63	54	35	(	(	PUNCT
gujaf-63	54	36	olagunju	olagunju	NOUN
gujaf-63	54	37	,	,	PUNCT
gujaf-63	54	38	2011	2011	NUM
gujaf-63	54	39	;	;	PUNCT
gujaf-63	54	40	otuya	otuya	NOUN
gujaf-63	54	41	,	,	PUNCT
gujaf-63	54	42	2019	2019	NUM
gujaf-63	54	43	)	)	PUNCT
gujaf-63	54	44	,	,	PUNCT
gujaf-63	54	45	resources	resource	NOUN
gujaf-63	54	46	allocation	allocation	NOUN
gujaf-63	54	47	on	on	ADP
gujaf-63	54	48	the	the	DET
gujaf-63	54	49	capital	capital	NOUN
gujaf-63	54	50	market	market	NOUN
gujaf-63	54	51	(	(	PUNCT
gujaf-63	54	52	tribunella	tribunella	NOUN
gujaf-63	54	53	and	and	CCONJ
gujaf-63	54	54	tribunella	tribunella	PROPN
gujaf-63	54	55	,	,	PUNCT
gujaf-63	54	56	2011	2011	NUM
gujaf-63	54	57	)	)	PUNCT
gujaf-63	54	58	,	,	PUNCT
gujaf-63	54	59	the	the	DET
gujaf-63	54	60	accounting	accounting	NOUN
gujaf-63	54	61	profession	profession	NOUN
gujaf-63	54	62	,	,	PUNCT
gujaf-63	54	63	and	and	CCONJ
gujaf-63	54	64	the	the	DET
gujaf-63	54	65	economy	economy	NOUN
gujaf-63	54	66	at	at	ADP
gujaf-63	54	67	large	large	ADJ
gujaf-63	54	68	.	.	PUNCT
gujaf-63	55	1	the	the	DET
gujaf-63	55	2	empirical	empirical	ADJ
gujaf-63	55	3	works	work	NOUN
gujaf-63	55	4	on	on	ADP
gujaf-63	55	5	auditor‟s	auditor‟s	PROPN
gujaf-63	55	6	independence	independence	NOUN
gujaf-63	55	7	have	have	AUX
gujaf-63	55	8	estimated	estimate	VERB
gujaf-63	55	9	the	the	DET
gujaf-63	55	10	concept	concept	NOUN
gujaf-63	55	11	as	as	ADP
gujaf-63	55	12	the	the	DET
gujaf-63	55	13	natural	natural	ADJ
gujaf-63	55	14	logarithm	logarithm	NOUN
gujaf-63	55	15	of	of	ADP
gujaf-63	55	16	audit	audit	NOUN
gujaf-63	55	17	fee	fee	NOUN
gujaf-63	55	18	(	(	PUNCT
gujaf-63	55	19	firth	firth	PROPN
gujaf-63	55	20	,	,	PUNCT
gujaf-63	55	21	1997	1997	NUM
gujaf-63	55	22	;	;	PUNCT
gujaf-63	55	23	salawu	salawu	NOUN
gujaf-63	55	24	,	,	PUNCT
gujaf-63	55	25	2017	2017	NUM
gujaf-63	55	26	)	)	PUNCT
gujaf-63	55	27	.	.	PUNCT
gujaf-63	56	1	firth	firth	PROPN
gujaf-63	56	2	(	(	PUNCT
gujaf-63	56	3	1997	1997	NUM
gujaf-63	56	4	)	)	PUNCT
gujaf-63	56	5	suggested	suggest	VERB
gujaf-63	56	6	that	that	SCONJ
gujaf-63	56	7	to	to	PART
gujaf-63	56	8	evaluate	evaluate	VERB
gujaf-63	56	9	auditors	auditor	NOUN
gujaf-63	56	10	independence	independence	VERB
gujaf-63	56	11	natural	natural	ADJ
gujaf-63	56	12	logarithm	logarithm	NOUN
gujaf-63	56	13	of	of	ADP
gujaf-63	56	14	fees	fee	NOUN
gujaf-63	56	15	obtained	obtain	VERB
gujaf-63	56	16	from	from	ADP
gujaf-63	56	17	services	service	NOUN
gujaf-63	56	18	provided	provide	VERB
gujaf-63	56	19	is	be	AUX
gujaf-63	56	20	a	a	DET
gujaf-63	56	21	relevant	relevant	ADJ
gujaf-63	56	22	basis	basis	NOUN
gujaf-63	56	23	.	.	PUNCT
gujaf-63	57	1	put	put	VERB
gujaf-63	57	2	differently	differently	ADV
gujaf-63	57	3	,	,	PUNCT
gujaf-63	57	4	this	this	DET
gujaf-63	57	5	criterion	criterion	NOUN
gujaf-63	57	6	is	be	AUX
gujaf-63	57	7	based	base	VERB
gujaf-63	57	8	on	on	ADP
gujaf-63	57	9	revenue	revenue	NOUN
gujaf-63	57	10	derived	derive	VERB
gujaf-63	57	11	by	by	ADP
gujaf-63	57	12	the	the	DET
gujaf-63	57	13	audit	audit	NOUN
gujaf-63	57	14	firm	firm	NOUN
gujaf-63	57	15	from	from	ADP
gujaf-63	57	16	the	the	DET
gujaf-63	57	17	client	client	NOUN
gujaf-63	57	18	.	.	PUNCT
gujaf-63	58	1	practically	practically	ADV
gujaf-63	58	2	,	,	PUNCT
gujaf-63	58	3	where	where	SCONJ
gujaf-63	58	4	the	the	DET
gujaf-63	58	5	audit	audit	NOUN
gujaf-63	58	6	firm	firm	NOUN
gujaf-63	58	7	generates	generate	VERB
gujaf-63	58	8	revenue	revenue	NOUN
gujaf-63	58	9	from	from	ADP
gujaf-63	58	10	a	a	DET
gujaf-63	58	11	particular	particular	ADJ
gujaf-63	58	12	client	client	NOUN
gujaf-63	58	13	beyond	beyond	ADP
gujaf-63	58	14	a	a	DET
gujaf-63	58	15	threshold	threshold	NOUN
gujaf-63	58	16	,	,	PUNCT
gujaf-63	58	17	there	there	PRON
gujaf-63	58	18	is	be	VERB
gujaf-63	58	19	likelihood	likelihood	NOUN
gujaf-63	58	20	of	of	ADP
gujaf-63	58	21	auditor‟s	auditor‟s	PROPN
gujaf-63	58	22	independence	independence	NOUN
gujaf-63	58	23	to	to	PART
gujaf-63	58	24	been	been	VERB
gujaf-63	58	25	impaired	impair	VERB
gujaf-63	58	26	.	.	PUNCT
gujaf-63	59	1	gusau	gusau	ADJ
gujaf-63	59	2	journal	journal	PROPN
gujaf-63	59	3	of	of	ADP
gujaf-63	59	4	accounting	accounting	NOUN
gujaf-63	59	5	and	and	CCONJ
gujaf-63	59	6	finance	finance	NOUN
gujaf-63	59	7	,	,	PUNCT
gujaf-63	59	8	vol	vol	NOUN
gujaf-63	59	9	.	.	PROPN
gujaf-63	59	10	2	2	NUM
gujaf-63	59	11	,	,	PUNCT
gujaf-63	59	12	issue	issue	NOUN
gujaf-63	59	13	2	2	NUM
gujaf-63	59	14	,	,	PUNCT
gujaf-63	59	15	april	april	PROPN
gujaf-63	59	16	,	,	PUNCT
gujaf-63	59	17	2021	2021	NUM
gujaf-63	59	18	5	5	NUM
gujaf-63	59	19	2.1	2.1	NUM
gujaf-63	59	20	determinants	determinant	NOUN
gujaf-63	59	21	of	of	ADP
gujaf-63	59	22	auditor	auditor	NOUN
gujaf-63	59	23	’s	’s	PART
gujaf-63	59	24	independence	independence	NOUN
gujaf-63	59	25	the	the	DET
gujaf-63	59	26	determinants	determinant	NOUN
gujaf-63	59	27	of	of	ADP
gujaf-63	59	28	auditor‟s	auditor‟s	PROPN
gujaf-63	59	29	independence	independence	NOUN
gujaf-63	59	30	are	be	AUX
gujaf-63	59	31	those	those	DET
gujaf-63	59	32	factors	factor	NOUN
gujaf-63	59	33	that	that	PRON
gujaf-63	59	34	tend	tend	VERB
gujaf-63	59	35	to	to	PART
gujaf-63	59	36	influence	influence	VERB
gujaf-63	59	37	or	or	CCONJ
gujaf-63	59	38	weaken	weaken	VERB
gujaf-63	59	39	the	the	DET
gujaf-63	59	40	independence	independence	NOUN
gujaf-63	59	41	of	of	ADP
gujaf-63	59	42	the	the	DET
gujaf-63	59	43	auditor	auditor	NOUN
gujaf-63	59	44	while	while	SCONJ
gujaf-63	59	45	performing	perform	VERB
gujaf-63	59	46	the	the	DET
gujaf-63	59	47	audit	audit	NOUN
gujaf-63	59	48	assignment	assignment	NOUN
gujaf-63	59	49	.	.	PUNCT
gujaf-63	60	1	the	the	DET
gujaf-63	60	2	independence	independence	NOUN
gujaf-63	60	3	of	of	ADP
gujaf-63	60	4	auditors	auditor	NOUN
gujaf-63	60	5	is	be	AUX
gujaf-63	60	6	shown	show	VERB
gujaf-63	60	7	to	to	PART
gujaf-63	60	8	be	be	AUX
gujaf-63	60	9	affected	affect	VERB
gujaf-63	60	10	by	by	ADP
gujaf-63	60	11	a	a	DET
gujaf-63	60	12	number	number	NOUN
gujaf-63	60	13	of	of	ADP
gujaf-63	60	14	factors	factor	NOUN
gujaf-63	60	15	such	such	ADJ
gujaf-63	60	16	as	as	ADP
gujaf-63	60	17	audit	audit	NOUN
gujaf-63	60	18	firm‟s	firm‟s	NOUN
gujaf-63	60	19	tenure	tenure	NOUN
gujaf-63	60	20	,	,	PUNCT
gujaf-63	60	21	provision	provision	NOUN
gujaf-63	60	22	of	of	ADP
gujaf-63	60	23	non	non	ADJ
gujaf-63	60	24	-	-	ADJ
gujaf-63	60	25	audit	audit	ADJ
gujaf-63	60	26	services	service	NOUN
gujaf-63	60	27	by	by	ADP
gujaf-63	60	28	the	the	DET
gujaf-63	60	29	auditor	auditor	NOUN
gujaf-63	60	30	,	,	PUNCT
gujaf-63	60	31	size	size	NOUN
gujaf-63	60	32	of	of	ADP
gujaf-63	60	33	the	the	DET
gujaf-63	60	34	audit	audit	NOUN
gujaf-63	60	35	fees	fee	NOUN
gujaf-63	60	36	relative	relative	ADJ
gujaf-63	60	37	to	to	ADP
gujaf-63	60	38	client	client	NOUN
gujaf-63	60	39	size	size	NOUN
gujaf-63	60	40	,	,	PUNCT
gujaf-63	60	41	size	size	NOUN
gujaf-63	60	42	of	of	ADP
gujaf-63	60	43	audit	audit	NOUN
gujaf-63	60	44	firm	firm	NOUN
gujaf-63	60	45	,	,	PUNCT
gujaf-63	60	46	level	level	NOUN
gujaf-63	60	47	of	of	ADP
gujaf-63	60	48	competition	competition	NOUN
gujaf-63	60	49	in	in	ADP
gujaf-63	60	50	the	the	DET
gujaf-63	60	51	audit	audit	NOUN
gujaf-63	60	52	services	service	NOUN
gujaf-63	60	53	market	market	NOUN
gujaf-63	60	54	,	,	PUNCT
gujaf-63	60	55	audit	audit	NOUN
gujaf-63	60	56	committee	committee	NOUN
gujaf-63	60	57	,	,	PUNCT
gujaf-63	60	58	and	and	CCONJ
gujaf-63	60	59	auditor	auditor	NOUN
gujaf-63	60	60	-	-	PUNCT
gujaf-63	60	61	client	client	NOUN
gujaf-63	60	62	relationship	relationship	NOUN
gujaf-63	60	63	(	(	PUNCT
gujaf-63	60	64	albaqali	albaqali	PROPN
gujaf-63	60	65	and	and	CCONJ
gujaf-63	60	66	kukreja	kukreja	PROPN
gujaf-63	60	67	,	,	PUNCT
gujaf-63	60	68	2017	2017	NUM
gujaf-63	60	69	;	;	PUNCT
gujaf-63	60	70	al	al	PROPN
gujaf-63	60	71	-	-	PUNCT
gujaf-63	60	72	khoury	khoury	PROPN
gujaf-63	60	73	et	et	PROPN
gujaf-63	60	74	al	al	PROPN
gujaf-63	60	75	.	.	PROPN
gujaf-63	60	76	,	,	PUNCT
gujaf-63	60	77	2015	2015	NUM
gujaf-63	60	78	;	;	PUNCT
gujaf-63	60	79	abubakar	abubakar	PROPN
gujaf-63	60	80	and	and	CCONJ
gujaf-63	60	81	ahmad	ahmad	PROPN
gujaf-63	60	82	,	,	PUNCT
gujaf-63	60	83	2009	2009	NUM
gujaf-63	60	84	;	;	PUNCT
gujaf-63	60	85	herath	herath	NOUN
gujaf-63	60	86	and	and	CCONJ
gujaf-63	60	87	pradies	pradie	NOUN
gujaf-63	60	88	,	,	PUNCT
gujaf-63	60	89	2018	2018	NUM
gujaf-63	60	90	;	;	PUNCT
gujaf-63	60	91	kammenga	kammenga	PROPN
gujaf-63	60	92	,	,	PUNCT
gujaf-63	60	93	2016	2016	NUM
gujaf-63	60	94	;	;	PUNCT
gujaf-63	60	95	salawu	salawu	NOUN
gujaf-63	60	96	;	;	PUNCT
gujaf-63	60	97	2017	2017	NUM
gujaf-63	60	98	)	)	PUNCT
gujaf-63	60	99	.	.	PUNCT
gujaf-63	61	1	however	however	ADV
gujaf-63	61	2	,	,	PUNCT
gujaf-63	61	3	the	the	DET
gujaf-63	61	4	current	current	ADJ
gujaf-63	61	5	paper	paper	NOUN
gujaf-63	61	6	has	have	VERB
gujaf-63	61	7	interest	interest	NOUN
gujaf-63	61	8	in	in	ADP
gujaf-63	61	9	examining	examine	VERB
gujaf-63	61	10	the	the	DET
gujaf-63	61	11	impact	impact	NOUN
gujaf-63	61	12	of	of	ADP
gujaf-63	61	13	audit	audit	NOUN
gujaf-63	61	14	firm	firm	ADJ
gujaf-63	61	15	size	size	NOUN
gujaf-63	61	16	,	,	PUNCT
gujaf-63	61	17	audit	audit	NOUN
gujaf-63	61	18	firm	firm	ADJ
gujaf-63	61	19	rotation	rotation	NOUN
gujaf-63	61	20	and	and	CCONJ
gujaf-63	61	21	provision	provision	NOUN
gujaf-63	61	22	of	of	ADP
gujaf-63	61	23	non	non	ADJ
gujaf-63	61	24	-	-	ADJ
gujaf-63	61	25	audit	audit	ADJ
gujaf-63	61	26	services	service	NOUN
gujaf-63	61	27	on	on	ADP
gujaf-63	61	28	auditor‟s	auditor‟s	PROPN
gujaf-63	61	29	independence	independence	NOUN
gujaf-63	61	30	.	.	PUNCT
gujaf-63	62	1	thus	thus	ADV
gujaf-63	62	2	,	,	PUNCT
gujaf-63	62	3	the	the	DET
gujaf-63	62	4	review	review	NOUN
gujaf-63	62	5	that	that	PRON
gujaf-63	62	6	follows	follow	VERB
gujaf-63	62	7	is	be	AUX
gujaf-63	62	8	focused	focus	VERB
gujaf-63	62	9	on	on	ADP
gujaf-63	62	10	these	these	DET
gujaf-63	62	11	three	three	NUM
gujaf-63	62	12	factors	factor	NOUN
gujaf-63	62	13	.	.	PUNCT
gujaf-63	63	1	audit	audit	NOUN
gujaf-63	63	2	firm	firm	ADJ
gujaf-63	63	3	size	size	NOUN
gujaf-63	63	4	is	be	AUX
gujaf-63	63	5	about	about	ADP
gujaf-63	63	6	how	how	SCONJ
gujaf-63	63	7	large	large	ADJ
gujaf-63	63	8	or	or	CCONJ
gujaf-63	63	9	small	small	ADJ
gujaf-63	63	10	an	an	DET
gujaf-63	63	11	audit	audit	NOUN
gujaf-63	63	12	firm	firm	NOUN
gujaf-63	63	13	is	be	AUX
gujaf-63	63	14	.	.	PUNCT
gujaf-63	64	1	in	in	ADP
gujaf-63	64	2	nigeria	nigeria	PROPN
gujaf-63	64	3	,	,	PUNCT
gujaf-63	64	4	audit	audit	NOUN
gujaf-63	64	5	firms	firm	NOUN
gujaf-63	64	6	are	be	AUX
gujaf-63	64	7	broadly	broadly	ADV
gujaf-63	64	8	classified	classify	VERB
gujaf-63	64	9	into	into	ADP
gujaf-63	64	10	big	big	ADJ
gujaf-63	64	11	and	and	CCONJ
gujaf-63	64	12	small	small	ADJ
gujaf-63	64	13	audit	audit	NOUN
gujaf-63	64	14	firms	firm	NOUN
gujaf-63	64	15	.	.	PUNCT
gujaf-63	65	1	the	the	DET
gujaf-63	65	2	big	big	ADJ
gujaf-63	65	3	audit	audit	NOUN
gujaf-63	65	4	firms	firm	NOUN
gujaf-63	65	5	often	often	ADV
gujaf-63	65	6	referred	refer	VERB
gujaf-63	65	7	to	to	ADP
gujaf-63	65	8	as	as	SCONJ
gujaf-63	65	9	the	the	DET
gujaf-63	65	10	big-4	big-4	ADV
gujaf-63	65	11	include	include	VERB
gujaf-63	65	12	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-63	65	13	(	(	PUNCT
gujaf-63	65	14	pwc	pwc	PROPN
gujaf-63	65	15	)	)	PUNCT
gujaf-63	65	16	,	,	PUNCT
gujaf-63	65	17	klynveld	klynveld	NOUN
gujaf-63	65	18	peat	peat	NOUN
gujaf-63	65	19	marwick	marwick	NOUN
gujaf-63	65	20	and	and	CCONJ
gujaf-63	65	21	goerdeler	goerdeler	NOUN
gujaf-63	65	22	(	(	PUNCT
gujaf-63	65	23	kpmg	kpmg	PROPN
gujaf-63	65	24	)	)	PUNCT
gujaf-63	65	25	,	,	PUNCT
gujaf-63	65	26	akintola	akintola	PROPN
gujaf-63	65	27	williams	williams	PROPN
gujaf-63	65	28	&	&	CCONJ
gujaf-63	65	29	deloitte	deloitte	PROPN
gujaf-63	65	30	,	,	PUNCT
gujaf-63	65	31	and	and	CCONJ
gujaf-63	65	32	ernst	ernst	PROPN
gujaf-63	65	33	&	&	CCONJ
gujaf-63	65	34	young	young	PROPN
gujaf-63	65	35	(	(	PUNCT
gujaf-63	65	36	ey	ey	NOUN
gujaf-63	65	37	)	)	PUNCT
gujaf-63	65	38	.	.	PUNCT
gujaf-63	66	1	while	while	SCONJ
gujaf-63	66	2	the	the	DET
gujaf-63	66	3	small	small	ADJ
gujaf-63	66	4	audit	audit	NOUN
gujaf-63	66	5	firms	firm	NOUN
gujaf-63	66	6	also	also	ADV
gujaf-63	66	7	referred	refer	VERB
gujaf-63	66	8	to	to	ADP
gujaf-63	66	9	as	as	SCONJ
gujaf-63	66	10	the	the	DET
gujaf-63	66	11	non	non	NOUN
gujaf-63	66	12	-	-	NOUN
gujaf-63	66	13	big-4	big-4	PART
gujaf-63	66	14	include	include	VERB
gujaf-63	66	15	all	all	DET
gujaf-63	66	16	audit	audit	NOUN
gujaf-63	66	17	firms	firm	NOUN
gujaf-63	66	18	other	other	ADJ
gujaf-63	66	19	than	than	ADP
gujaf-63	66	20	the	the	DET
gujaf-63	66	21	big-4	big-4	NOUN
gujaf-63	66	22	.	.	PUNCT
gujaf-63	67	1	according	accord	VERB
gujaf-63	67	2	to	to	ADP
gujaf-63	67	3	okolie	okolie	PROPN
gujaf-63	67	4	(	(	PUNCT
gujaf-63	67	5	2014	2014	NUM
gujaf-63	67	6	)	)	PUNCT
gujaf-63	67	7	,	,	PUNCT
gujaf-63	67	8	the	the	DET
gujaf-63	67	9	size	size	NOUN
gujaf-63	67	10	of	of	ADP
gujaf-63	67	11	audit	audit	NOUN
gujaf-63	67	12	firm	firm	NOUN
gujaf-63	67	13	suggests	suggest	VERB
gujaf-63	67	14	reputation	reputation	NOUN
gujaf-63	67	15	,	,	PUNCT
gujaf-63	67	16	international	international	ADJ
gujaf-63	67	17	affiliation	affiliation	NOUN
gujaf-63	67	18	and	and	CCONJ
gujaf-63	67	19	integrity	integrity	NOUN
gujaf-63	67	20	of	of	ADP
gujaf-63	67	21	the	the	DET
gujaf-63	67	22	audit	audit	NOUN
gujaf-63	67	23	firm	firm	NOUN
gujaf-63	67	24	;	;	PUNCT
gujaf-63	67	25	qualities	quality	NOUN
gujaf-63	67	26	which	which	PRON
gujaf-63	67	27	underscore	underscore	VERB
gujaf-63	67	28	the	the	DET
gujaf-63	67	29	quality	quality	NOUN
gujaf-63	67	30	of	of	ADP
gujaf-63	67	31	audit	audit	NOUN
gujaf-63	67	32	report	report	NOUN
gujaf-63	67	33	issued	issue	VERB
gujaf-63	67	34	by	by	ADP
gujaf-63	67	35	the	the	DET
gujaf-63	67	36	auditor	auditor	NOUN
gujaf-63	67	37	.	.	PUNCT
gujaf-63	68	1	francis	francis	PROPN
gujaf-63	68	2	(	(	PUNCT
gujaf-63	68	3	2004	2004	NUM
gujaf-63	68	4	)	)	PUNCT
gujaf-63	68	5	argued	argue	VERB
gujaf-63	68	6	that	that	SCONJ
gujaf-63	68	7	the	the	DET
gujaf-63	68	8	big	big	ADJ
gujaf-63	68	9	audit	audit	NOUN
gujaf-63	68	10	firms	firm	NOUN
gujaf-63	68	11	usually	usually	ADV
gujaf-63	68	12	provide	provide	VERB
gujaf-63	68	13	better	well	ADJ
gujaf-63	68	14	quality	quality	NOUN
gujaf-63	68	15	audit	audit	NOUN
gujaf-63	68	16	than	than	ADP
gujaf-63	68	17	their	their	PRON
gujaf-63	68	18	smaller	small	ADJ
gujaf-63	68	19	counterparts	counterpart	NOUN
gujaf-63	68	20	.	.	PUNCT
gujaf-63	69	1	this	this	PRON
gujaf-63	69	2	is	be	AUX
gujaf-63	69	3	because	because	SCONJ
gujaf-63	69	4	large	large	ADJ
gujaf-63	69	5	audit	audit	NOUN
gujaf-63	69	6	firms	firm	NOUN
gujaf-63	69	7	can	can	AUX
gujaf-63	69	8	make	make	VERB
gujaf-63	69	9	huge	huge	ADJ
gujaf-63	69	10	investment	investment	NOUN
gujaf-63	69	11	in	in	ADP
gujaf-63	69	12	the	the	DET
gujaf-63	69	13	provision	provision	NOUN
gujaf-63	69	14	of	of	ADP
gujaf-63	69	15	training	training	NOUN
gujaf-63	69	16	courses	course	NOUN
gujaf-63	69	17	and	and	CCONJ
gujaf-63	69	18	other	other	ADJ
gujaf-63	69	19	resources	resource	NOUN
gujaf-63	69	20	to	to	PART
gujaf-63	69	21	improve	improve	VERB
gujaf-63	69	22	the	the	DET
gujaf-63	69	23	competency	competency	NOUN
gujaf-63	69	24	of	of	ADP
gujaf-63	69	25	all	all	DET
gujaf-63	69	26	staff	staff	NOUN
gujaf-63	69	27	which	which	PRON
gujaf-63	69	28	will	will	AUX
gujaf-63	69	29	translate	translate	VERB
gujaf-63	69	30	to	to	ADP
gujaf-63	69	31	high	high	ADJ
gujaf-63	69	32	quality	quality	NOUN
gujaf-63	69	33	audit	audit	NOUN
gujaf-63	69	34	services	service	NOUN
gujaf-63	69	35	with	with	ADP
gujaf-63	69	36	less	less	ADJ
gujaf-63	69	37	interference	interference	NOUN
gujaf-63	69	38	by	by	ADP
gujaf-63	69	39	client	client	NOUN
gujaf-63	69	40	(	(	PUNCT
gujaf-63	69	41	sawan	sawan	PROPN
gujaf-63	69	42	and	and	CCONJ
gujaf-63	69	43	alsaqqa	alsaqqa	NOUN
gujaf-63	69	44	,	,	PUNCT
gujaf-63	69	45	2013	2013	NUM
gujaf-63	69	46	)	)	PUNCT
gujaf-63	69	47	.	.	PUNCT
gujaf-63	70	1	in	in	ADP
gujaf-63	70	2	particular	particular	ADJ
gujaf-63	70	3	,	,	PUNCT
gujaf-63	70	4	larger	large	ADJ
gujaf-63	70	5	audit	audit	NOUN
gujaf-63	70	6	firms	firm	NOUN
gujaf-63	70	7	are	be	AUX
gujaf-63	70	8	shown	show	VERB
gujaf-63	70	9	to	to	PART
gujaf-63	70	10	be	be	AUX
gujaf-63	70	11	less	less	ADV
gujaf-63	70	12	exposed	expose	VERB
gujaf-63	70	13	to	to	ADP
gujaf-63	70	14	loss	loss	NOUN
gujaf-63	70	15	of	of	ADP
gujaf-63	70	16	auditor‟s	auditor‟s	PROPN
gujaf-63	70	17	independence	independence	NOUN
gujaf-63	70	18	than	than	ADP
gujaf-63	70	19	smaller	small	ADJ
gujaf-63	70	20	audit	audit	NOUN
gujaf-63	70	21	firms	firm	NOUN
gujaf-63	70	22	because	because	SCONJ
gujaf-63	70	23	they	they	PRON
gujaf-63	70	24	are	be	AUX
gujaf-63	70	25	less	less	ADV
gujaf-63	70	26	reliant	reliant	ADJ
gujaf-63	70	27	on	on	ADP
gujaf-63	70	28	any	any	DET
gujaf-63	70	29	one	one	NUM
gujaf-63	70	30	client	client	NOUN
gujaf-63	70	31	.	.	PUNCT
gujaf-63	71	1	the	the	DET
gujaf-63	71	2	audit	audit	NOUN
gujaf-63	71	3	fee	fee	NOUN
gujaf-63	71	4	received	receive	VERB
gujaf-63	71	5	from	from	ADP
gujaf-63	71	6	any	any	DET
gujaf-63	71	7	one	one	NUM
gujaf-63	71	8	client	client	NOUN
gujaf-63	71	9	may	may	AUX
gujaf-63	71	10	only	only	ADV
gujaf-63	71	11	be	be	AUX
gujaf-63	71	12	a	a	DET
gujaf-63	71	13	small	small	ADJ
gujaf-63	71	14	proportion	proportion	NOUN
gujaf-63	71	15	of	of	ADP
gujaf-63	71	16	the	the	DET
gujaf-63	71	17	total	total	ADJ
gujaf-63	71	18	revenues	revenue	NOUN
gujaf-63	71	19	,	,	PUNCT
gujaf-63	71	20	therefore	therefore	ADV
gujaf-63	71	21	,	,	PUNCT
gujaf-63	71	22	are	be	AUX
gujaf-63	71	23	able	able	ADJ
gujaf-63	71	24	to	to	PART
gujaf-63	71	25	resist	resist	VERB
gujaf-63	71	26	management	management	NOUN
gujaf-63	71	27	influence	influence	NOUN
gujaf-63	71	28	to	to	PART
gujaf-63	71	29	sustain	sustain	VERB
gujaf-63	71	30	independence	independence	NOUN
gujaf-63	71	31	than	than	ADP
gujaf-63	71	32	smaller	small	ADJ
gujaf-63	71	33	audit	audit	NOUN
gujaf-63	71	34	firm	firm	NOUN
gujaf-63	71	35	.	.	PUNCT
gujaf-63	72	1	kammenga	kammenga	PROPN
gujaf-63	72	2	(	(	PUNCT
gujaf-63	72	3	2016	2016	NUM
gujaf-63	72	4	)	)	PUNCT
gujaf-63	72	5	noted	note	VERB
gujaf-63	72	6	that	that	SCONJ
gujaf-63	72	7	a	a	DET
gujaf-63	72	8	close	close	ADJ
gujaf-63	72	9	relationship	relationship	NOUN
gujaf-63	72	10	is	be	AUX
gujaf-63	72	11	most	most	ADV
gujaf-63	72	12	likely	likely	ADJ
gujaf-63	72	13	to	to	PART
gujaf-63	72	14	develop	develop	VERB
gujaf-63	72	15	between	between	ADP
gujaf-63	72	16	small	small	ADJ
gujaf-63	72	17	audit	audit	NOUN
gujaf-63	72	18	firms	firm	NOUN
gujaf-63	72	19	and	and	CCONJ
gujaf-63	72	20	their	their	PRON
gujaf-63	72	21	client	client	NOUN
gujaf-63	72	22	because	because	SCONJ
gujaf-63	72	23	of	of	ADP
gujaf-63	72	24	their	their	PRON
gujaf-63	72	25	providing	provide	VERB
gujaf-63	72	26	personalized	personalized	ADJ
gujaf-63	72	27	accounting	accounting	NOUN
gujaf-63	72	28	services	service	NOUN
gujaf-63	72	29	.	.	PUNCT
gujaf-63	73	1	carren	carren	PROPN
gujaf-63	73	2	(	(	PUNCT
gujaf-63	73	3	2013	2013	NUM
gujaf-63	73	4	)	)	PUNCT
gujaf-63	73	5	and	and	CCONJ
gujaf-63	73	6	albeksh	albeksh	PROPN
gujaf-63	73	7	(	(	PUNCT
gujaf-63	73	8	2016	2016	NUM
gujaf-63	73	9	)	)	PUNCT
gujaf-63	73	10	argued	argue	VERB
gujaf-63	73	11	that	that	SCONJ
gujaf-63	73	12	small	small	ADJ
gujaf-63	73	13	audit	audit	NOUN
gujaf-63	73	14	firms	firm	NOUN
gujaf-63	73	15	due	due	ADJ
gujaf-63	73	16	to	to	ADP
gujaf-63	73	17	their	their	PRON
gujaf-63	73	18	limited	limit	VERB
gujaf-63	73	19	clients	client	NOUN
gujaf-63	73	20	may	may	AUX
gujaf-63	73	21	engage	engage	VERB
gujaf-63	73	22	in	in	ADP
gujaf-63	73	23	the	the	DET
gujaf-63	73	24	provision	provision	NOUN
gujaf-63	73	25	of	of	ADP
gujaf-63	73	26	more	more	ADJ
gujaf-63	73	27	personalized	personalized	ADJ
gujaf-63	73	28	services	service	NOUN
gujaf-63	73	29	.	.	PUNCT
gujaf-63	74	1	the	the	DET
gujaf-63	74	2	provision	provision	NOUN
gujaf-63	74	3	of	of	ADP
gujaf-63	74	4	such	such	ADJ
gujaf-63	74	5	services	service	NOUN
gujaf-63	74	6	endangers	endanger	VERB
gujaf-63	74	7	independence	independence	NOUN
gujaf-63	74	8	.	.	PUNCT
gujaf-63	75	1	however	however	ADV
gujaf-63	75	2	,	,	PUNCT
gujaf-63	75	3	shockley	shockley	PROPN
gujaf-63	75	4	(	(	PUNCT
gujaf-63	75	5	1981	1981	NUM
gujaf-63	75	6	)	)	PUNCT
gujaf-63	75	7	documented	document	VERB
gujaf-63	75	8	that	that	SCONJ
gujaf-63	75	9	it	it	PRON
gujaf-63	75	10	is	be	AUX
gujaf-63	75	11	erroneous	erroneous	ADJ
gujaf-63	75	12	to	to	PART
gujaf-63	75	13	presume	presume	VERB
gujaf-63	75	14	that	that	SCONJ
gujaf-63	75	15	big	big	ADJ
gujaf-63	75	16	audit	audit	NOUN
gujaf-63	75	17	firms	firm	NOUN
gujaf-63	75	18	are	be	AUX
gujaf-63	75	19	immune	immune	ADJ
gujaf-63	75	20	to	to	ADP
gujaf-63	75	21	pressures	pressure	NOUN
gujaf-63	75	22	from	from	ADP
gujaf-63	75	23	their	their	PRON
gujaf-63	75	24	clients	client	NOUN
gujaf-63	75	25	.	.	PUNCT
gujaf-63	76	1	in	in	ADP
gujaf-63	76	2	fact	fact	NOUN
gujaf-63	76	3	,	,	PUNCT
gujaf-63	76	4	the	the	DET
gujaf-63	76	5	arthur	arthur	PROPN
gujaf-63	76	6	andersen	andersen	PROPN
gujaf-63	76	7	and	and	CCONJ
gujaf-63	76	8	enron	enron	PROPN
gujaf-63	76	9	case	case	NOUN
gujaf-63	76	10	in	in	ADP
gujaf-63	76	11	2001	2001	NUM
gujaf-63	76	12	in	in	ADP
gujaf-63	76	13	the	the	DET
gujaf-63	76	14	us	us	PROPN
gujaf-63	76	15	shows	show	VERB
gujaf-63	76	16	that	that	SCONJ
gujaf-63	76	17	the	the	DET
gujaf-63	76	18	big	big	ADJ
gujaf-63	76	19	audit	audit	NOUN
gujaf-63	76	20	firms	firm	NOUN
gujaf-63	76	21	may	may	AUX
gujaf-63	76	22	not	not	PART
gujaf-63	76	23	act	act	VERB
gujaf-63	76	24	independently	independently	ADV
gujaf-63	76	25	of	of	ADP
gujaf-63	76	26	their	their	PRON
gujaf-63	76	27	clients	client	NOUN
gujaf-63	76	28	.	.	PUNCT
gujaf-63	77	1	kammenga	kammenga	PROPN
gujaf-63	77	2	(	(	PUNCT
gujaf-63	77	3	2016	2016	NUM
gujaf-63	77	4	)	)	PUNCT
gujaf-63	77	5	would	would	AUX
gujaf-63	77	6	therefore	therefore	ADV
gujaf-63	77	7	submit	submit	VERB
gujaf-63	77	8	that	that	SCONJ
gujaf-63	77	9	an	an	DET
gujaf-63	77	10	audit	audit	NOUN
gujaf-63	77	11	firm	firm	NOUN
gujaf-63	77	12	being	be	AUX
gujaf-63	77	13	a	a	DET
gujaf-63	77	14	big-4	big-4	ADJ
gujaf-63	77	15	or	or	CCONJ
gujaf-63	77	16	large	large	ADJ
gujaf-63	77	17	firm	firm	NOUN
gujaf-63	77	18	is	be	AUX
gujaf-63	77	19	no	no	DET
gujaf-63	77	20	guarantee	guarantee	NOUN
gujaf-63	77	21	of	of	ADP
gujaf-63	77	22	ability	ability	NOUN
gujaf-63	77	23	to	to	PART
gujaf-63	77	24	resist	resist	VERB
gujaf-63	77	25	pressures	pressure	NOUN
gujaf-63	77	26	from	from	ADP
gujaf-63	77	27	clients	client	NOUN
gujaf-63	77	28	thereby	thereby	ADV
gujaf-63	77	29	act	act	VERB
gujaf-63	77	30	independently	independently	ADV
gujaf-63	77	31	.	.	PUNCT
gujaf-63	78	1	the	the	DET
gujaf-63	78	2	size	size	NOUN
gujaf-63	78	3	of	of	ADP
gujaf-63	78	4	audit	audit	NOUN
gujaf-63	78	5	firm	firm	NOUN
gujaf-63	78	6	is	be	AUX
gujaf-63	78	7	often	often	ADV
gujaf-63	78	8	expressed	express	VERB
gujaf-63	78	9	in	in	ADP
gujaf-63	78	10	terms	term	NOUN
gujaf-63	78	11	of	of	ADP
gujaf-63	78	12	assets	asset	NOUN
gujaf-63	78	13	,	,	PUNCT
gujaf-63	78	14	capital	capital	NOUN
gujaf-63	78	15	base	base	NOUN
gujaf-63	78	16	,	,	PUNCT
gujaf-63	78	17	geographical	geographical	ADJ
gujaf-63	78	18	spread	spread	NOUN
gujaf-63	78	19	or	or	CCONJ
gujaf-63	78	20	number	number	NOUN
gujaf-63	78	21	of	of	ADP
gujaf-63	78	22	personnel	personnel	NOUN
gujaf-63	78	23	.	.	PUNCT
gujaf-63	79	1	in	in	ADP
gujaf-63	79	2	a	a	DET
gujaf-63	79	3	study	study	NOUN
gujaf-63	79	4	,	,	PUNCT
gujaf-63	79	5	albeksh	albeksh	PROPN
gujaf-63	79	6	(	(	PUNCT
gujaf-63	79	7	2016	2016	NUM
gujaf-63	79	8	)	)	PUNCT
gujaf-63	79	9	argued	argue	VERB
gujaf-63	79	10	that	that	SCONJ
gujaf-63	79	11	to	to	PART
gujaf-63	79	12	measure	measure	VERB
gujaf-63	79	13	audit	audit	NOUN
gujaf-63	79	14	firm	firm	ADJ
gujaf-63	79	15	size	size	NOUN
gujaf-63	79	16	in	in	ADP
gujaf-63	79	17	relation	relation	NOUN
gujaf-63	79	18	to	to	ADP
gujaf-63	79	19	auditor‟s	auditor‟s	PROPN
gujaf-63	79	20	independence	independence	NOUN
gujaf-63	79	21	,	,	PUNCT
gujaf-63	79	22	geographical	geographical	ADJ
gujaf-63	79	23	spread	spread	NOUN
gujaf-63	79	24	of	of	ADP
gujaf-63	79	25	the	the	DET
gujaf-63	79	26	firm	firm	NOUN
gujaf-63	79	27	has	have	VERB
gujaf-63	79	28	to	to	PART
gujaf-63	79	29	be	be	AUX
gujaf-63	79	30	considered	consider	VERB
gujaf-63	79	31	.	.	PUNCT
gujaf-63	80	1	they	they	PRON
gujaf-63	80	2	advocated	advocate	VERB
gujaf-63	80	3	that	that	SCONJ
gujaf-63	80	4	firms	firm	NOUN
gujaf-63	80	5	with	with	ADP
gujaf-63	80	6	wider	wide	ADJ
gujaf-63	80	7	geographical	geographical	ADJ
gujaf-63	80	8	spread	spread	NOUN
gujaf-63	80	9	are	be	AUX
gujaf-63	80	10	more	more	ADV
gujaf-63	80	11	independent	independent	ADJ
gujaf-63	80	12	.	.	PUNCT
gujaf-63	81	1	this	this	DET
gujaf-63	81	2	position	position	NOUN
gujaf-63	81	3	clearly	clearly	ADV
gujaf-63	81	4	supports	support	VERB
gujaf-63	81	5	the	the	DET
gujaf-63	81	6	view	view	NOUN
gujaf-63	81	7	that	that	SCONJ
gujaf-63	81	8	the	the	DET
gujaf-63	81	9	bigger	big	ADJ
gujaf-63	81	10	or	or	CCONJ
gujaf-63	81	11	larger	large	ADJ
gujaf-63	81	12	an	an	DET
gujaf-63	81	13	audit	audit	NOUN
gujaf-63	81	14	firm	firm	NOUN
gujaf-63	81	15	is	be	AUX
gujaf-63	81	16	,	,	PUNCT
gujaf-63	81	17	the	the	DET
gujaf-63	81	18	more	more	ADV
gujaf-63	81	19	independent	independent	ADJ
gujaf-63	81	20	it	it	PRON
gujaf-63	81	21	could	could	AUX
gujaf-63	81	22	be	be	AUX
gujaf-63	81	23	from	from	ADP
gujaf-63	81	24	the	the	DET
gujaf-63	81	25	client	client	NOUN
gujaf-63	81	26	.	.	PUNCT
gujaf-63	82	1	thus	thus	ADV
gujaf-63	82	2	,	,	PUNCT
gujaf-63	82	3	the	the	DET
gujaf-63	82	4	current	current	ADJ
gujaf-63	82	5	study	study	NOUN
gujaf-63	82	6	tests	test	VERB
gujaf-63	82	7	the	the	DET
gujaf-63	82	8	null	null	ADJ
gujaf-63	82	9	hypothesis	hypothesis	NOUN
gujaf-63	82	10	which	which	PRON
gujaf-63	82	11	states	state	VERB
gujaf-63	82	12	that	that	SCONJ
gujaf-63	82	13	:	:	PUNCT
gujaf-63	82	14	ho1	ho1	NOUN
gujaf-63	82	15	:	:	PUNCT
gujaf-63	82	16	audit	audit	NOUN
gujaf-63	82	17	firm	firm	ADJ
gujaf-63	82	18	size	size	NOUN
gujaf-63	82	19	has	have	VERB
gujaf-63	82	20	no	no	DET
gujaf-63	82	21	significant	significant	ADJ
gujaf-63	82	22	effect	effect	NOUN
gujaf-63	82	23	on	on	ADP
gujaf-63	82	24	auditor	auditor	NOUN
gujaf-63	82	25	's	's	PART
gujaf-63	82	26	independence	independence	NOUN
gujaf-63	82	27	in	in	ADP
gujaf-63	82	28	dmbs	dmb	NOUN
gujaf-63	82	29	in	in	ADP
gujaf-63	82	30	nigeria	nigeria	PROPN
gujaf-63	82	31	.	.	PUNCT
gujaf-63	83	1	audit	audit	NOUN
gujaf-63	83	2	firm	firm	ADJ
gujaf-63	83	3	rotation	rotation	NOUN
gujaf-63	83	4	relates	relate	VERB
gujaf-63	83	5	to	to	ADP
gujaf-63	83	6	the	the	DET
gujaf-63	83	7	setting	setting	NOUN
gujaf-63	83	8	of	of	ADP
gujaf-63	83	9	limit	limit	NOUN
gujaf-63	83	10	regarding	regard	VERB
gujaf-63	83	11	the	the	DET
gujaf-63	83	12	number	number	NOUN
gujaf-63	83	13	of	of	ADP
gujaf-63	83	14	years	year	NOUN
gujaf-63	83	15	that	that	SCONJ
gujaf-63	83	16	an	an	DET
gujaf-63	83	17	auditor	auditor	NOUN
gujaf-63	83	18	can	can	AUX
gujaf-63	83	19	provide	provide	VERB
gujaf-63	83	20	statutory	statutory	ADJ
gujaf-63	83	21	audit	audit	NOUN
gujaf-63	83	22	service	service	NOUN
gujaf-63	83	23	to	to	ADP
gujaf-63	83	24	a	a	DET
gujaf-63	83	25	given	give	VERB
gujaf-63	83	26	company	company	NOUN
gujaf-63	83	27	after	after	ADP
gujaf-63	83	28	which	which	PRON
gujaf-63	83	29	that	that	DET
gujaf-63	83	30	same	same	ADJ
gujaf-63	83	31	auditor	auditor	NOUN
gujaf-63	83	32	is	be	AUX
gujaf-63	83	33	no	no	ADV
gujaf-63	83	34	longer	long	ADV
gujaf-63	83	35	eligible	eligible	ADJ
gujaf-63	83	36	to	to	PART
gujaf-63	83	37	continue	continue	VERB
gujaf-63	83	38	in	in	ADP
gujaf-63	83	39	the	the	DET
gujaf-63	83	40	capacity	capacity	NOUN
gujaf-63	83	41	as	as	ADP
gujaf-63	83	42	the	the	DET
gujaf-63	83	43	statutory	statutory	ADJ
gujaf-63	83	44	auditor	auditor	NOUN
gujaf-63	83	45	.	.	PUNCT
gujaf-63	84	1	the	the	DET
gujaf-63	84	2	call	call	NOUN
gujaf-63	84	3	for	for	ADP
gujaf-63	84	4	and	and	CCONJ
gujaf-63	84	5	regulations	regulation	NOUN
gujaf-63	84	6	on	on	ADP
gujaf-63	84	7	audit	audit	NOUN
gujaf-63	84	8	firm	firm	ADJ
gujaf-63	84	9	rotation	rotation	NOUN
gujaf-63	84	10	has	have	AUX
gujaf-63	84	11	intensified	intensify	VERB
gujaf-63	84	12	following	follow	VERB
gujaf-63	84	13	increased	increase	VERB
gujaf-63	84	14	cases	case	NOUN
gujaf-63	84	15	of	of	ADP
gujaf-63	84	16	accounting	accounting	NOUN
gujaf-63	84	17	scandals	scandal	NOUN
gujaf-63	84	18	such	such	ADJ
gujaf-63	84	19	as	as	ADP
gujaf-63	84	20	enron	enron	PROPN
gujaf-63	84	21	,	,	PUNCT
gujaf-63	84	22	gusau	gusau	ADJ
gujaf-63	84	23	journal	journal	NOUN
gujaf-63	84	24	of	of	ADP
gujaf-63	84	25	accounting	accounting	NOUN
gujaf-63	84	26	and	and	CCONJ
gujaf-63	84	27	finance	finance	NOUN
gujaf-63	84	28	,	,	PUNCT
gujaf-63	84	29	vol	vol	NOUN
gujaf-63	84	30	.	.	PROPN
gujaf-63	84	31	2	2	NUM
gujaf-63	84	32	,	,	PUNCT
gujaf-63	84	33	issue	issue	NOUN
gujaf-63	84	34	2	2	NUM
gujaf-63	84	35	,	,	PUNCT
gujaf-63	84	36	april	april	PROPN
gujaf-63	84	37	,	,	PUNCT
gujaf-63	84	38	2021	2021	NUM
gujaf-63	84	39	6	6	NUM
gujaf-63	84	40	worldcom	worldcom	PROPN
gujaf-63	84	41	,	,	PUNCT
gujaf-63	84	42	parmalat	parmalat	NOUN
gujaf-63	84	43	and	and	CCONJ
gujaf-63	84	44	cadbury	cadbury	PROPN
gujaf-63	84	45	in	in	ADP
gujaf-63	84	46	the	the	DET
gujaf-63	84	47	last	last	ADJ
gujaf-63	84	48	two	two	NUM
gujaf-63	84	49	decades	decade	NOUN
gujaf-63	84	50	(	(	PUNCT
gujaf-63	84	51	herath	herath	NOUN
gujaf-63	84	52	and	and	CCONJ
gujaf-63	84	53	pradies	pradie	NOUN
gujaf-63	84	54	,	,	PUNCT
gujaf-63	84	55	2018	2018	NUM
gujaf-63	84	56	)	)	PUNCT
gujaf-63	84	57	.	.	PUNCT
gujaf-63	85	1	the	the	DET
gujaf-63	85	2	public	public	ADJ
gujaf-63	85	3	company	company	NOUN
gujaf-63	85	4	accounting	accounting	NOUN
gujaf-63	85	5	oversight	oversight	NOUN
gujaf-63	85	6	board	board	PROPN
gujaf-63	85	7	(	(	PUNCT
gujaf-63	85	8	pcaob	pcaob	NOUN
gujaf-63	85	9	)	)	PUNCT
gujaf-63	85	10	release	release	NOUN
gujaf-63	85	11	no	no	NOUN
gujaf-63	85	12	.	.	NOUN
gujaf-63	85	13	2011	2011	NUM
gujaf-63	85	14	-	-	SYM
gujaf-63	85	15	006	006	NUM
gujaf-63	85	16	(	(	PUNCT
gujaf-63	85	17	2011	2011	NUM
gujaf-63	85	18	)	)	PUNCT
gujaf-63	85	19	clearly	clearly	ADV
gujaf-63	85	20	identified	identify	VERB
gujaf-63	85	21	two	two	NUM
gujaf-63	85	22	potential	potential	ADJ
gujaf-63	85	23	benefits	benefit	NOUN
gujaf-63	85	24	of	of	ADP
gujaf-63	85	25	auditor	auditor	NOUN
gujaf-63	85	26	rotation	rotation	NOUN
gujaf-63	85	27	.	.	PUNCT
gujaf-63	86	1	firstly	firstly	ADV
gujaf-63	86	2	,	,	PUNCT
gujaf-63	86	3	it	it	PRON
gujaf-63	86	4	is	be	AUX
gujaf-63	86	5	argued	argue	VERB
gujaf-63	86	6	that	that	SCONJ
gujaf-63	86	7	if	if	SCONJ
gujaf-63	86	8	audit	audit	NOUN
gujaf-63	86	9	firm	firm	ADJ
gujaf-63	86	10	rotation	rotation	NOUN
gujaf-63	86	11	is	be	AUX
gujaf-63	86	12	emphasised	emphasise	VERB
gujaf-63	86	13	,	,	PUNCT
gujaf-63	86	14	the	the	DET
gujaf-63	86	15	incentive	incentive	NOUN
gujaf-63	86	16	for	for	SCONJ
gujaf-63	86	17	auditors	auditor	NOUN
gujaf-63	86	18	to	to	PART
gujaf-63	86	19	resist	resist	VERB
gujaf-63	86	20	pressure	pressure	NOUN
gujaf-63	86	21	from	from	ADP
gujaf-63	86	22	management	management	NOUN
gujaf-63	86	23	would	would	AUX
gujaf-63	86	24	increase	increase	VERB
gujaf-63	86	25	.	.	PUNCT
gujaf-63	87	1	secondly	secondly	ADV
gujaf-63	87	2	,	,	PUNCT
gujaf-63	87	3	the	the	DET
gujaf-63	87	4	appointment	appointment	NOUN
gujaf-63	87	5	of	of	ADP
gujaf-63	87	6	a	a	DET
gujaf-63	87	7	new	new	ADJ
gujaf-63	87	8	audit	audit	NOUN
gujaf-63	87	9	firm	firm	NOUN
gujaf-63	87	10	would	would	AUX
gujaf-63	87	11	bring	bring	VERB
gujaf-63	87	12	new	new	ADJ
gujaf-63	87	13	ideas	idea	NOUN
gujaf-63	87	14	and	and	CCONJ
gujaf-63	87	15	perspectives	perspective	NOUN
gujaf-63	87	16	to	to	PART
gujaf-63	87	17	audit	audit	VERB
gujaf-63	87	18	that	that	PRON
gujaf-63	87	19	will	will	AUX
gujaf-63	87	20	increase	increase	VERB
gujaf-63	87	21	audit	audit	NOUN
gujaf-63	87	22	quality	quality	NOUN
gujaf-63	87	23	and	and	CCONJ
gujaf-63	87	24	financial	financial	ADJ
gujaf-63	87	25	reporting	reporting	NOUN
gujaf-63	87	26	quality	quality	NOUN
gujaf-63	87	27	at	at	ADP
gujaf-63	87	28	large	large	ADJ
gujaf-63	87	29	.	.	PUNCT
gujaf-63	88	1	the	the	DET
gujaf-63	88	2	fundamental	fundamental	ADJ
gujaf-63	88	3	argument	argument	NOUN
gujaf-63	88	4	for	for	ADP
gujaf-63	88	5	audit	audit	NOUN
gujaf-63	88	6	firm	firm	ADJ
gujaf-63	88	7	rotation	rotation	NOUN
gujaf-63	88	8	is	be	AUX
gujaf-63	88	9	derived	derive	VERB
gujaf-63	88	10	from	from	ADP
gujaf-63	88	11	the	the	DET
gujaf-63	88	12	fact	fact	NOUN
gujaf-63	88	13	that	that	SCONJ
gujaf-63	88	14	rotation	rotation	NOUN
gujaf-63	88	15	eliminates	eliminate	VERB
gujaf-63	88	16	familiarity	familiarity	NOUN
gujaf-63	88	17	problem	problem	NOUN
gujaf-63	88	18	(	(	PUNCT
gujaf-63	88	19	herath	herath	NOUN
gujaf-63	88	20	and	and	CCONJ
gujaf-63	88	21	pradies	pradie	NOUN
gujaf-63	88	22	,	,	PUNCT
gujaf-63	88	23	2018	2018	NUM
gujaf-63	88	24	;	;	PUNCT
gujaf-63	88	25	otuya,2019	otuya,2019	NUM
gujaf-63	88	26	)	)	PUNCT
gujaf-63	88	27	.	.	PUNCT
gujaf-63	89	1	the	the	DET
gujaf-63	89	2	investigation	investigation	NOUN
gujaf-63	89	3	into	into	ADP
gujaf-63	89	4	accounting	accounting	NOUN
gujaf-63	89	5	scandals	scandal	NOUN
gujaf-63	89	6	involving	involve	VERB
gujaf-63	89	7	enron	enron	PROPN
gujaf-63	89	8	and	and	CCONJ
gujaf-63	89	9	worldcom	worldcom	PROPN
gujaf-63	89	10	in	in	ADP
gujaf-63	89	11	us	we	PRON
gujaf-63	89	12	and	and	CCONJ
gujaf-63	89	13	cadbury	cadbury	PROPN
gujaf-63	89	14	plc	plc	PROPN
gujaf-63	89	15	in	in	ADP
gujaf-63	89	16	nigeria	nigeria	PROPN
gujaf-63	89	17	revealed	reveal	VERB
gujaf-63	89	18	in	in	ADP
gujaf-63	89	19	part	part	NOUN
gujaf-63	89	20	that	that	SCONJ
gujaf-63	89	21	familiarity	familiarity	NOUN
gujaf-63	89	22	with	with	ADP
gujaf-63	89	23	the	the	DET
gujaf-63	89	24	client	client	NOUN
gujaf-63	89	25	due	due	ADP
gujaf-63	89	26	to	to	ADP
gujaf-63	89	27	long	long	ADJ
gujaf-63	89	28	audit	audit	NOUN
gujaf-63	89	29	tenure	tenure	NOUN
gujaf-63	89	30	was	be	AUX
gujaf-63	89	31	responsible	responsible	ADJ
gujaf-63	89	32	for	for	ADP
gujaf-63	89	33	the	the	DET
gujaf-63	89	34	inability	inability	NOUN
gujaf-63	89	35	of	of	ADP
gujaf-63	89	36	the	the	DET
gujaf-63	89	37	auditors	auditor	NOUN
gujaf-63	89	38	to	to	PART
gujaf-63	89	39	render	render	VERB
gujaf-63	89	40	quality	quality	NOUN
gujaf-63	89	41	audit	audit	NOUN
gujaf-63	89	42	(	(	PUNCT
gujaf-63	89	43	geiger	geiger	PROPN
gujaf-63	89	44	,	,	PUNCT
gujaf-63	89	45	raghunandan	raghunandan	NOUN
gujaf-63	89	46	and	and	CCONJ
gujaf-63	89	47	rama	rama	PROPN
gujaf-63	89	48	,	,	PUNCT
gujaf-63	89	49	2005	2005	NUM
gujaf-63	89	50	;	;	PUNCT
gujaf-63	89	51	okaro	okaro	NOUN
gujaf-63	89	52	and	and	CCONJ
gujaf-63	89	53	okafor	okafor	PROPN
gujaf-63	89	54	,	,	PUNCT
gujaf-63	89	55	2013	2013	NUM
gujaf-63	89	56	)	)	PUNCT
gujaf-63	89	57	.	.	PUNCT
gujaf-63	90	1	notwithstanding	notwithstanding	ADP
gujaf-63	90	2	the	the	DET
gujaf-63	90	3	argument	argument	NOUN
gujaf-63	90	4	for	for	ADP
gujaf-63	90	5	auditor	auditor	NOUN
gujaf-63	90	6	rotation	rotation	NOUN
gujaf-63	90	7	,	,	PUNCT
gujaf-63	90	8	another	another	DET
gujaf-63	90	9	school	school	NOUN
gujaf-63	90	10	of	of	ADP
gujaf-63	90	11	thought	think	VERB
gujaf-63	90	12	advocates	advocate	NOUN
gujaf-63	90	13	against	against	ADP
gujaf-63	90	14	auditor	auditor	NOUN
gujaf-63	90	15	rotation	rotation	NOUN
gujaf-63	90	16	.	.	PUNCT
gujaf-63	91	1	the	the	DET
gujaf-63	91	2	arguments	argument	NOUN
gujaf-63	91	3	of	of	ADP
gujaf-63	91	4	this	this	DET
gujaf-63	91	5	school	school	NOUN
gujaf-63	91	6	of	of	ADP
gujaf-63	91	7	thought	thought	NOUN
gujaf-63	91	8	are	be	AUX
gujaf-63	91	9	based	base	VERB
gujaf-63	91	10	on	on	ADP
gujaf-63	91	11	the	the	DET
gujaf-63	91	12	grounds	ground	NOUN
gujaf-63	91	13	that	that	SCONJ
gujaf-63	91	14	auditor	auditor	NOUN
gujaf-63	91	15	rotation	rotation	NOUN
gujaf-63	91	16	will	will	AUX
gujaf-63	91	17	increase	increase	VERB
gujaf-63	91	18	costs	cost	NOUN
gujaf-63	91	19	of	of	ADP
gujaf-63	91	20	audit	audit	NOUN
gujaf-63	91	21	.	.	PUNCT
gujaf-63	92	1	firstly	firstly	ADV
gujaf-63	92	2	,	,	PUNCT
gujaf-63	92	3	rotation	rotation	NOUN
gujaf-63	92	4	will	will	AUX
gujaf-63	92	5	increase	increase	VERB
gujaf-63	92	6	cost	cost	NOUN
gujaf-63	92	7	because	because	SCONJ
gujaf-63	92	8	of	of	ADP
gujaf-63	92	9	frequent	frequent	ADJ
gujaf-63	92	10	duplication	duplication	NOUN
gujaf-63	92	11	of	of	ADP
gujaf-63	92	12	start	start	NOUN
gujaf-63	92	13	-	-	PUNCT
gujaf-63	92	14	up	up	NOUN
gujaf-63	92	15	.	.	PUNCT
gujaf-63	93	1	secondly	secondly	ADV
gujaf-63	93	2	,	,	PUNCT
gujaf-63	93	3	there	there	PRON
gujaf-63	93	4	is	be	VERB
gujaf-63	93	5	also	also	ADV
gujaf-63	93	6	a	a	DET
gujaf-63	93	7	cost	cost	NOUN
gujaf-63	93	8	in	in	ADP
gujaf-63	93	9	terms	term	NOUN
gujaf-63	93	10	of	of	ADP
gujaf-63	93	11	the	the	DET
gujaf-63	93	12	learning	learning	NOUN
gujaf-63	93	13	time	time	NOUN
gujaf-63	93	14	that	that	SCONJ
gujaf-63	93	15	a	a	DET
gujaf-63	93	16	new	new	ADJ
gujaf-63	93	17	auditor	auditor	NOUN
gujaf-63	93	18	will	will	AUX
gujaf-63	93	19	take	take	VERB
gujaf-63	93	20	to	to	PART
gujaf-63	93	21	get	get	VERB
gujaf-63	93	22	familiar	familiar	ADJ
gujaf-63	93	23	with	with	ADP
gujaf-63	93	24	the	the	DET
gujaf-63	93	25	client	client	NOUN
gujaf-63	93	26	operations	operation	NOUN
gujaf-63	93	27	that	that	PRON
gujaf-63	93	28	is	be	AUX
gujaf-63	93	29	necessary	necessary	ADJ
gujaf-63	93	30	for	for	ADP
gujaf-63	93	31	effective	effective	ADJ
gujaf-63	93	32	audit	audit	NOUN
gujaf-63	93	33	(	(	PUNCT
gujaf-63	93	34	defond	defond	NOUN
gujaf-63	93	35	and	and	CCONJ
gujaf-63	93	36	zhang	zhang	PROPN
gujaf-63	93	37	,	,	PUNCT
gujaf-63	93	38	2014	2014	NUM
gujaf-63	93	39	)	)	PUNCT
gujaf-63	93	40	.	.	PUNCT
gujaf-63	94	1	the	the	DET
gujaf-63	94	2	need	need	NOUN
gujaf-63	94	3	for	for	ADP
gujaf-63	94	4	auditor	auditor	NOUN
gujaf-63	94	5	rotation	rotation	NOUN
gujaf-63	94	6	has	have	AUX
gujaf-63	94	7	been	be	AUX
gujaf-63	94	8	recognized	recognize	VERB
gujaf-63	94	9	around	around	ADP
gujaf-63	94	10	the	the	DET
gujaf-63	94	11	world	world	NOUN
gujaf-63	94	12	and	and	CCONJ
gujaf-63	94	13	regulatory	regulatory	ADJ
gujaf-63	94	14	authorities	authority	NOUN
gujaf-63	94	15	have	have	AUX
gujaf-63	94	16	taken	take	VERB
gujaf-63	94	17	steps	step	NOUN
gujaf-63	94	18	by	by	ADP
gujaf-63	94	19	regulating	regulate	VERB
gujaf-63	94	20	on	on	ADP
gujaf-63	94	21	the	the	DET
gujaf-63	94	22	length	length	NOUN
gujaf-63	94	23	of	of	ADP
gujaf-63	94	24	time	time	NOUN
gujaf-63	94	25	an	an	DET
gujaf-63	94	26	auditor	auditor	NOUN
gujaf-63	94	27	can	can	AUX
gujaf-63	94	28	stay	stay	VERB
gujaf-63	94	29	with	with	ADP
gujaf-63	94	30	a	a	DET
gujaf-63	94	31	particular	particular	ADJ
gujaf-63	94	32	company	company	NOUN
gujaf-63	94	33	.	.	PUNCT
gujaf-63	95	1	for	for	ADP
gujaf-63	95	2	example	example	NOUN
gujaf-63	95	3	,	,	PUNCT
gujaf-63	95	4	in	in	ADP
gujaf-63	95	5	the	the	DET
gujaf-63	95	6	us	us	PROPN
gujaf-63	95	7	,	,	PUNCT
gujaf-63	95	8	following	follow	VERB
gujaf-63	95	9	the	the	DET
gujaf-63	95	10	enron	enron	PROPN
gujaf-63	95	11	scandal	scandal	NOUN
gujaf-63	95	12	,	,	PUNCT
gujaf-63	95	13	the	the	DET
gujaf-63	95	14	sarbanes	sarbanes	PROPN
gujaf-63	95	15	-	-	PUNCT
gujaf-63	95	16	oxley	oxley	PROPN
gujaf-63	95	17	(	(	PUNCT
gujaf-63	95	18	sox	sox	PROPN
gujaf-63	95	19	)	)	PUNCT
gujaf-63	95	20	act	act	NOUN
gujaf-63	95	21	was	be	AUX
gujaf-63	95	22	passed	pass	VERB
gujaf-63	95	23	which	which	PRON
gujaf-63	95	24	requires	require	VERB
gujaf-63	95	25	auditor	auditor	NOUN
gujaf-63	95	26	rotation	rotation	NOUN
gujaf-63	95	27	after	after	ADP
gujaf-63	95	28	5	5	NUM
gujaf-63	95	29	years	year	NOUN
gujaf-63	95	30	.	.	PUNCT
gujaf-63	96	1	in	in	ADP
gujaf-63	96	2	korea	korea	PROPN
gujaf-63	96	3	,	,	PUNCT
gujaf-63	96	4	the	the	DET
gujaf-63	96	5	external	external	ADJ
gujaf-63	96	6	audit	audit	NOUN
gujaf-63	96	7	act	act	NOUN
gujaf-63	96	8	of	of	ADP
gujaf-63	96	9	1996	1996	NUM
gujaf-63	96	10	requires	require	VERB
gujaf-63	96	11	for	for	ADP
gujaf-63	96	12	mandatory	mandatory	ADJ
gujaf-63	96	13	rotation	rotation	NOUN
gujaf-63	96	14	after	after	ADP
gujaf-63	96	15	every	every	DET
gujaf-63	96	16	3	3	NUM
gujaf-63	96	17	years	year	NOUN
gujaf-63	96	18	.	.	PUNCT
gujaf-63	97	1	in	in	ADP
gujaf-63	97	2	the	the	DET
gujaf-63	97	3	uk	uk	PROPN
gujaf-63	97	4	,	,	PUNCT
gujaf-63	97	5	the	the	DET
gujaf-63	97	6	competition	competition	NOUN
gujaf-63	97	7	and	and	CCONJ
gujaf-63	97	8	market	market	NOUN
gujaf-63	97	9	authority	authority	NOUN
gujaf-63	97	10	(	(	PUNCT
gujaf-63	97	11	cma	cma	NOUN
gujaf-63	97	12	)	)	PUNCT
gujaf-63	97	13	order	order	NOUN
gujaf-63	97	14	introduced	introduce	VERB
gujaf-63	97	15	in	in	ADP
gujaf-63	97	16	2019	2019	NUM
gujaf-63	97	17	requires	require	VERB
gujaf-63	97	18	public	public	ADJ
gujaf-63	97	19	interest	interest	NOUN
gujaf-63	97	20	companies	company	NOUN
gujaf-63	97	21	to	to	PART
gujaf-63	97	22	rotate	rotate	VERB
gujaf-63	97	23	their	their	PRON
gujaf-63	97	24	auditor	auditor	NOUN
gujaf-63	97	25	every	every	DET
gujaf-63	97	26	20	20	NUM
gujaf-63	97	27	years	year	NOUN
gujaf-63	97	28	but	but	CCONJ
gujaf-63	97	29	with	with	ADP
gujaf-63	97	30	a	a	DET
gujaf-63	97	31	mandatory	mandatory	ADJ
gujaf-63	97	32	tender	tender	NOUN
gujaf-63	97	33	at	at	ADP
gujaf-63	97	34	the	the	DET
gujaf-63	97	35	10	10	NUM
gujaf-63	97	36	-	-	PUNCT
gujaf-63	97	37	year	year	NOUN
gujaf-63	97	38	midpoint	midpoint	NOUN
gujaf-63	97	39	.	.	PUNCT
gujaf-63	98	1	in	in	ADP
gujaf-63	98	2	nigeria	nigeria	PROPN
gujaf-63	98	3	,	,	PUNCT
gujaf-63	98	4	it	it	PRON
gujaf-63	98	5	was	be	AUX
gujaf-63	98	6	not	not	PART
gujaf-63	98	7	until	until	ADP
gujaf-63	98	8	2005	2005	NUM
gujaf-63	98	9	when	when	SCONJ
gujaf-63	98	10	the	the	DET
gujaf-63	98	11	cbn	cbn	PROPN
gujaf-63	98	12	rolled	roll	VERB
gujaf-63	98	13	out	out	ADP
gujaf-63	98	14	a	a	DET
gujaf-63	98	15	regulation	regulation	NOUN
gujaf-63	98	16	requiring	require	VERB
gujaf-63	98	17	banks	bank	NOUN
gujaf-63	98	18	to	to	PART
gujaf-63	98	19	mandatorily	mandatorily	ADV
gujaf-63	98	20	rotate	rotate	VERB
gujaf-63	98	21	their	their	PRON
gujaf-63	98	22	auditors	auditor	NOUN
gujaf-63	98	23	every	every	DET
gujaf-63	98	24	10	10	NUM
gujaf-63	98	25	years	year	NOUN
gujaf-63	98	26	.	.	PUNCT
gujaf-63	99	1	however	however	ADV
gujaf-63	99	2	,	,	PUNCT
gujaf-63	99	3	there	there	PRON
gujaf-63	99	4	is	be	VERB
gujaf-63	99	5	no	no	DET
gujaf-63	99	6	other	other	ADJ
gujaf-63	99	7	regulation	regulation	NOUN
gujaf-63	99	8	on	on	ADP
gujaf-63	99	9	the	the	DET
gujaf-63	99	10	subject	subject	ADJ
gujaf-63	99	11	matter	matter	NOUN
gujaf-63	99	12	regarding	regard	VERB
gujaf-63	99	13	all	all	DET
gujaf-63	99	14	other	other	ADJ
gujaf-63	99	15	quoted	quote	VERB
gujaf-63	99	16	companies	company	NOUN
gujaf-63	99	17	in	in	ADP
gujaf-63	99	18	nigeria	nigeria	PROPN
gujaf-63	99	19	.	.	PUNCT
gujaf-63	100	1	in	in	ADP
gujaf-63	100	2	fact	fact	NOUN
gujaf-63	100	3	,	,	PUNCT
gujaf-63	100	4	the	the	DET
gujaf-63	100	5	major	major	ADJ
gujaf-63	100	6	companies	company	NOUN
gujaf-63	100	7	regulatory	regulatory	ADJ
gujaf-63	100	8	act	act	NOUN
gujaf-63	100	9	,	,	PUNCT
gujaf-63	100	10	the	the	DET
gujaf-63	100	11	companies	company	NOUN
gujaf-63	100	12	and	and	CCONJ
gujaf-63	100	13	allied	ally	VERB
gujaf-63	100	14	matters	matter	NOUN
gujaf-63	100	15	act	act	VERB
gujaf-63	100	16	(	(	PUNCT
gujaf-63	100	17	cama	cama	NOUN
gujaf-63	100	18	)	)	PUNCT
gujaf-63	100	19	2004	2004	NUM
gujaf-63	100	20	as	as	SCONJ
gujaf-63	100	21	amended	amend	VERB
gujaf-63	100	22	provides	provide	VERB
gujaf-63	100	23	for	for	ADP
gujaf-63	100	24	the	the	DET
gujaf-63	100	25	annual	annual	ADJ
gujaf-63	100	26	appointment	appointment	NOUN
gujaf-63	100	27	of	of	ADP
gujaf-63	100	28	auditor	auditor	NOUN
gujaf-63	100	29	at	at	ADP
gujaf-63	100	30	the	the	DET
gujaf-63	100	31	annual	annual	ADJ
gujaf-63	100	32	general	general	ADJ
gujaf-63	100	33	meeting	meeting	NOUN
gujaf-63	100	34	by	by	ADP
gujaf-63	100	35	shareholders	shareholder	NOUN
gujaf-63	100	36	but	but	CCONJ
gujaf-63	100	37	failed	fail	VERB
gujaf-63	100	38	to	to	PART
gujaf-63	100	39	regulate	regulate	VERB
gujaf-63	100	40	on	on	ADP
gujaf-63	100	41	the	the	DET
gujaf-63	100	42	maximum	maximum	ADJ
gujaf-63	100	43	number	number	NOUN
gujaf-63	100	44	of	of	ADP
gujaf-63	100	45	years	year	NOUN
gujaf-63	100	46	that	that	SCONJ
gujaf-63	100	47	an	an	DET
gujaf-63	100	48	audit	audit	NOUN
gujaf-63	100	49	firm	firm	NOUN
gujaf-63	100	50	could	could	AUX
gujaf-63	100	51	provide	provide	VERB
gujaf-63	100	52	services	service	NOUN
gujaf-63	100	53	to	to	ADP
gujaf-63	100	54	a	a	DET
gujaf-63	100	55	particular	particular	ADJ
gujaf-63	100	56	client	client	NOUN
gujaf-63	100	57	.	.	PUNCT
gujaf-63	101	1	following	follow	VERB
gujaf-63	101	2	the	the	DET
gujaf-63	101	3	recognition	recognition	NOUN
gujaf-63	101	4	of	of	ADP
gujaf-63	101	5	the	the	DET
gujaf-63	101	6	need	need	NOUN
gujaf-63	101	7	and	and	CCONJ
gujaf-63	101	8	regulation	regulation	NOUN
gujaf-63	101	9	of	of	ADP
gujaf-63	101	10	audit	audit	NOUN
gujaf-63	101	11	firm	firm	NOUN
gujaf-63	101	12	tenure	tenure	NOUN
gujaf-63	101	13	by	by	ADP
gujaf-63	101	14	the	the	DET
gujaf-63	101	15	regulator	regulator	NOUN
gujaf-63	101	16	(	(	PUNCT
gujaf-63	101	17	i.e.	i.e.	X
gujaf-63	101	18	cbn	cbn	NOUN
gujaf-63	101	19	)	)	PUNCT
gujaf-63	101	20	of	of	ADP
gujaf-63	101	21	the	the	DET
gujaf-63	101	22	banking	banking	NOUN
gujaf-63	101	23	industry	industry	NOUN
gujaf-63	101	24	in	in	ADP
gujaf-63	101	25	nigeria	nigeria	PROPN
gujaf-63	101	26	,	,	PUNCT
gujaf-63	101	27	this	this	DET
gujaf-63	101	28	current	current	ADJ
gujaf-63	101	29	study	study	NOUN
gujaf-63	101	30	formulated	formulate	VERB
gujaf-63	101	31	and	and	CCONJ
gujaf-63	101	32	tested	test	VERB
gujaf-63	101	33	the	the	DET
gujaf-63	101	34	null	null	ADJ
gujaf-63	101	35	hypothesis	hypothesis	NOUN
gujaf-63	101	36	which	which	PRON
gujaf-63	101	37	states	state	VERB
gujaf-63	101	38	that	that	SCONJ
gujaf-63	101	39	:	:	PUNCT
gujaf-63	101	40	ho2	ho2	NUM
gujaf-63	101	41	:	:	PUNCT
gujaf-63	101	42	auditor	auditor	PROPN
gujaf-63	101	43	’s	’s	PART
gujaf-63	101	44	rotation	rotation	NOUN
gujaf-63	101	45	has	have	VERB
gujaf-63	101	46	no	no	DET
gujaf-63	101	47	significant	significant	ADJ
gujaf-63	101	48	effect	effect	NOUN
gujaf-63	101	49	on	on	ADP
gujaf-63	101	50	auditor	auditor	NOUN
gujaf-63	101	51	's	's	PART
gujaf-63	101	52	independence	independence	NOUN
gujaf-63	101	53	in	in	ADP
gujaf-63	101	54	dmbs	dmb	NOUN
gujaf-63	101	55	in	in	ADP
gujaf-63	101	56	nigeria	nigeria	PROPN
gujaf-63	101	57	.	.	PUNCT
gujaf-63	102	1	non	non	ADJ
gujaf-63	102	2	-	-	ADJ
gujaf-63	102	3	audit	audit	ADJ
gujaf-63	102	4	services	service	NOUN
gujaf-63	102	5	refer	refer	VERB
gujaf-63	102	6	to	to	ADP
gujaf-63	102	7	all	all	DET
gujaf-63	102	8	accounting	accounting	NOUN
gujaf-63	102	9	services	service	NOUN
gujaf-63	102	10	provided	provide	VERB
gujaf-63	102	11	by	by	ADP
gujaf-63	102	12	the	the	DET
gujaf-63	102	13	professional	professional	ADJ
gujaf-63	102	14	accountant	accountant	NOUN
gujaf-63	102	15	other	other	ADJ
gujaf-63	102	16	than	than	ADP
gujaf-63	102	17	statutory	statutory	ADJ
gujaf-63	102	18	audit	audit	NOUN
gujaf-63	102	19	function	function	NOUN
gujaf-63	102	20	.	.	PUNCT
gujaf-63	103	1	non	non	ADJ
gujaf-63	103	2	-	-	ADJ
gujaf-63	103	3	audit	audit	ADJ
gujaf-63	103	4	services	service	NOUN
gujaf-63	103	5	include	include	VERB
gujaf-63	103	6	;	;	PUNCT
gujaf-63	103	7	business	business	NOUN
gujaf-63	103	8	performance	performance	NOUN
gujaf-63	103	9	management	management	NOUN
gujaf-63	103	10	services	service	NOUN
gujaf-63	103	11	,	,	PUNCT
gujaf-63	103	12	tax	tax	NOUN
gujaf-63	103	13	services	service	NOUN
gujaf-63	103	14	,	,	PUNCT
gujaf-63	103	15	computer	computer	NOUN
gujaf-63	103	16	hardware	hardware	NOUN
gujaf-63	103	17	and	and	CCONJ
gujaf-63	103	18	software	software	NOUN
gujaf-63	103	19	installation	installation	NOUN
gujaf-63	103	20	,	,	PUNCT
gujaf-63	103	21	investment	investment	NOUN
gujaf-63	103	22	banking	banking	NOUN
gujaf-63	103	23	,	,	PUNCT
gujaf-63	103	24	internal	internal	ADJ
gujaf-63	103	25	audit	audit	NOUN
gujaf-63	103	26	outsourcing	outsourcing	NOUN
gujaf-63	103	27	,	,	PUNCT
gujaf-63	103	28	strategic	strategic	ADJ
gujaf-63	103	29	management	management	NOUN
gujaf-63	103	30	planning	planning	NOUN
gujaf-63	103	31	,	,	PUNCT
gujaf-63	103	32	risk	risk	NOUN
gujaf-63	103	33	assessment	assessment	NOUN
gujaf-63	103	34	and	and	CCONJ
gujaf-63	103	35	human	human	ADJ
gujaf-63	103	36	resource	resource	NOUN
gujaf-63	103	37	planning	planning	NOUN
gujaf-63	103	38	.	.	PUNCT
gujaf-63	104	1	in	in	ADP
gujaf-63	104	2	the	the	DET
gujaf-63	104	3	literature	literature	NOUN
gujaf-63	104	4	,	,	PUNCT
gujaf-63	104	5	non	non	ADJ
gujaf-63	104	6	-	-	ADJ
gujaf-63	104	7	audit	audit	ADJ
gujaf-63	104	8	services	service	NOUN
gujaf-63	104	9	have	have	AUX
gujaf-63	104	10	been	be	AUX
gujaf-63	104	11	measured	measure	VERB
gujaf-63	104	12	as	as	ADP
gujaf-63	104	13	the	the	DET
gujaf-63	104	14	amount	amount	NOUN
gujaf-63	104	15	received	receive	VERB
gujaf-63	104	16	in	in	ADP
gujaf-63	104	17	fees	fee	NOUN
gujaf-63	104	18	for	for	ADP
gujaf-63	104	19	nonaudit	nonaudit	PROPN
gujaf-63	104	20	services	service	NOUN
gujaf-63	104	21	from	from	ADP
gujaf-63	104	22	a	a	DET
gujaf-63	104	23	particular	particular	ADJ
gujaf-63	104	24	client	client	NOUN
gujaf-63	104	25	by	by	ADP
gujaf-63	104	26	the	the	DET
gujaf-63	104	27	audit	audit	NOUN
gujaf-63	104	28	firm	firm	NOUN
gujaf-63	104	29	over	over	ADP
gujaf-63	104	30	the	the	DET
gujaf-63	104	31	total	total	ADJ
gujaf-63	104	32	revenue	revenue	NOUN
gujaf-63	104	33	earned	earn	VERB
gujaf-63	104	34	in	in	ADP
gujaf-63	104	35	a	a	DET
gujaf-63	104	36	year	year	NOUN
gujaf-63	104	37	(	(	PUNCT
gujaf-63	104	38	sikka	sikka	NOUN
gujaf-63	104	39	,	,	PUNCT
gujaf-63	104	40	2009	2009	NUM
gujaf-63	104	41	)	)	PUNCT
gujaf-63	104	42	.	.	PUNCT
gujaf-63	105	1	there	there	PRON
gujaf-63	105	2	is	be	VERB
gujaf-63	105	3	a	a	DET
gujaf-63	105	4	debate	debate	NOUN
gujaf-63	105	5	in	in	ADP
gujaf-63	105	6	the	the	DET
gujaf-63	105	7	literature	literature	NOUN
gujaf-63	105	8	regarding	regard	VERB
gujaf-63	105	9	the	the	DET
gujaf-63	105	10	compatibility	compatibility	NOUN
gujaf-63	105	11	of	of	ADP
gujaf-63	105	12	the	the	DET
gujaf-63	105	13	provision	provision	NOUN
gujaf-63	105	14	of	of	ADP
gujaf-63	105	15	consulting	consulting	NOUN
gujaf-63	105	16	and	and	CCONJ
gujaf-63	105	17	auditing	auditing	NOUN
gujaf-63	105	18	service	service	NOUN
gujaf-63	105	19	by	by	ADP
gujaf-63	105	20	auditors	auditor	NOUN
gujaf-63	105	21	.	.	PUNCT
gujaf-63	106	1	the	the	DET
gujaf-63	106	2	proponents	proponent	NOUN
gujaf-63	106	3	of	of	ADP
gujaf-63	106	4	the	the	DET
gujaf-63	106	5	auditor	auditor	NOUN
gujaf-63	106	6	engaging	engage	VERB
gujaf-63	106	7	in	in	ADP
gujaf-63	106	8	the	the	DET
gujaf-63	106	9	provision	provision	NOUN
gujaf-63	106	10	of	of	ADP
gujaf-63	106	11	nongusau	nongusau	ADJ
gujaf-63	106	12	journal	journal	NOUN
gujaf-63	106	13	of	of	ADP
gujaf-63	106	14	accounting	accounting	NOUN
gujaf-63	106	15	and	and	CCONJ
gujaf-63	106	16	finance	finance	NOUN
gujaf-63	106	17	,	,	PUNCT
gujaf-63	106	18	vol	vol	NOUN
gujaf-63	106	19	.	.	PROPN
gujaf-63	106	20	2	2	NUM
gujaf-63	106	21	,	,	PUNCT
gujaf-63	106	22	issue	issue	NOUN
gujaf-63	106	23	2	2	NUM
gujaf-63	106	24	,	,	PUNCT
gujaf-63	106	25	april	april	PROPN
gujaf-63	106	26	,	,	PUNCT
gujaf-63	106	27	2021	2021	NUM
gujaf-63	106	28	7	7	NUM
gujaf-63	106	29	audit	audit	NOUN
gujaf-63	106	30	services	service	NOUN
gujaf-63	106	31	argued	argue	VERB
gujaf-63	106	32	that	that	SCONJ
gujaf-63	106	33	most	most	ADJ
gujaf-63	106	34	non	non	ADJ
gujaf-63	106	35	-	-	ADJ
gujaf-63	106	36	audit	audit	ADJ
gujaf-63	106	37	services	service	NOUN
gujaf-63	106	38	are	be	AUX
gujaf-63	106	39	not	not	PART
gujaf-63	106	40	frequent	frequent	ADJ
gujaf-63	106	41	and	and	CCONJ
gujaf-63	106	42	they	they	PRON
gujaf-63	106	43	improve	improve	VERB
gujaf-63	106	44	the	the	DET
gujaf-63	106	45	client‟s	client‟s	ADJ
gujaf-63	106	46	firm	firm	NOUN
gujaf-63	106	47	.	.	PUNCT
gujaf-63	107	1	this	this	DET
gujaf-63	107	2	school	school	NOUN
gujaf-63	107	3	of	of	ADP
gujaf-63	107	4	thought	thought	NOUN
gujaf-63	107	5	believes	believe	VERB
gujaf-63	107	6	that	that	SCONJ
gujaf-63	107	7	the	the	DET
gujaf-63	107	8	statutory	statutory	ADJ
gujaf-63	107	9	auditor	auditor	NOUN
gujaf-63	107	10	not	not	PART
gujaf-63	107	11	rendering	render	VERB
gujaf-63	107	12	professional	professional	ADJ
gujaf-63	107	13	services	service	NOUN
gujaf-63	107	14	where	where	SCONJ
gujaf-63	107	15	required	require	VERB
gujaf-63	107	16	may	may	AUX
gujaf-63	107	17	lead	lead	VERB
gujaf-63	107	18	to	to	ADP
gujaf-63	107	19	a	a	DET
gujaf-63	107	20	loss	loss	NOUN
gujaf-63	107	21	of	of	ADP
gujaf-63	107	22	very	very	ADV
gujaf-63	107	23	important	important	ADJ
gujaf-63	107	24	advice	advice	NOUN
gujaf-63	107	25	to	to	ADP
gujaf-63	107	26	the	the	DET
gujaf-63	107	27	client	client	NOUN
gujaf-63	107	28	.	.	PUNCT
gujaf-63	108	1	this	this	DET
gujaf-63	108	2	school	school	NOUN
gujaf-63	108	3	believes	believe	VERB
gujaf-63	108	4	that	that	SCONJ
gujaf-63	108	5	engaging	engage	VERB
gujaf-63	108	6	in	in	ADP
gujaf-63	108	7	consultancy	consultancy	NOUN
gujaf-63	108	8	services	service	NOUN
gujaf-63	108	9	makes	make	VERB
gujaf-63	108	10	the	the	DET
gujaf-63	108	11	bargaining	bargaining	NOUN
gujaf-63	108	12	position	position	NOUN
gujaf-63	108	13	of	of	ADP
gujaf-63	108	14	the	the	DET
gujaf-63	108	15	auditor	auditor	NOUN
gujaf-63	108	16	stronger	strong	ADJ
gujaf-63	108	17	,	,	PUNCT
gujaf-63	108	18	hence	hence	ADV
gujaf-63	108	19	,	,	PUNCT
gujaf-63	108	20	the	the	DET
gujaf-63	108	21	tendency	tendency	NOUN
gujaf-63	108	22	of	of	ADP
gujaf-63	108	23	the	the	DET
gujaf-63	108	24	auditor	auditor	NOUN
gujaf-63	108	25	not	not	PART
gujaf-63	108	26	giving	give	VERB
gujaf-63	108	27	into	into	ADP
gujaf-63	108	28	pressures	pressure	NOUN
gujaf-63	108	29	when	when	SCONJ
gujaf-63	108	30	conducting	conduct	VERB
gujaf-63	108	31	audit	audit	NOUN
gujaf-63	108	32	function	function	NOUN
gujaf-63	108	33	.	.	PUNCT
gujaf-63	109	1	frankel	frankel	PROPN
gujaf-63	109	2	,	,	PUNCT
gujaf-63	109	3	johnson	johnson	PROPN
gujaf-63	109	4	and	and	CCONJ
gujaf-63	109	5	nelson	nelson	PROPN
gujaf-63	109	6	(	(	PUNCT
gujaf-63	109	7	2002	2002	NUM
gujaf-63	109	8	)	)	PUNCT
gujaf-63	109	9	documented	document	VERB
gujaf-63	109	10	that	that	SCONJ
gujaf-63	109	11	the	the	DET
gujaf-63	109	12	provision	provision	NOUN
gujaf-63	109	13	of	of	ADP
gujaf-63	109	14	consultancy	consultancy	NOUN
gujaf-63	109	15	services	service	NOUN
gujaf-63	109	16	increases	increase	VERB
gujaf-63	109	17	the	the	DET
gujaf-63	109	18	power	power	NOUN
gujaf-63	109	19	and	and	CCONJ
gujaf-63	109	20	independence	independence	NOUN
gujaf-63	109	21	of	of	ADP
gujaf-63	109	22	the	the	DET
gujaf-63	109	23	auditors	auditor	NOUN
gujaf-63	109	24	.	.	PUNCT
gujaf-63	110	1	in	in	ADP
gujaf-63	110	2	fact	fact	NOUN
gujaf-63	110	3	,	,	PUNCT
gujaf-63	110	4	empirical	empirical	ADJ
gujaf-63	110	5	evidence	evidence	NOUN
gujaf-63	110	6	by	by	ADP
gujaf-63	110	7	aamir	aamir	PROPN
gujaf-63	110	8	and	and	CCONJ
gujaf-63	110	9	farooq	farooq	PROPN
gujaf-63	110	10	(	(	PUNCT
gujaf-63	110	11	2011	2011	NUM
gujaf-63	110	12	)	)	PUNCT
gujaf-63	110	13	indicates	indicate	VERB
gujaf-63	110	14	that	that	SCONJ
gujaf-63	110	15	the	the	DET
gujaf-63	110	16	provision	provision	NOUN
gujaf-63	110	17	of	of	ADP
gujaf-63	110	18	non	non	ADJ
gujaf-63	110	19	-	-	ADJ
gujaf-63	110	20	audit	audit	ADJ
gujaf-63	110	21	services	service	NOUN
gujaf-63	110	22	increases	increase	VERB
gujaf-63	110	23	auditor‟s	auditor‟s	PROPN
gujaf-63	110	24	independence	independence	NOUN
gujaf-63	110	25	.	.	PUNCT
gujaf-63	111	1	tepalagul	tepalagul	NOUN
gujaf-63	111	2	and	and	CCONJ
gujaf-63	111	3	lin	lin	PROPN
gujaf-63	111	4	(	(	PUNCT
gujaf-63	111	5	2015	2015	NUM
gujaf-63	111	6	)	)	PUNCT
gujaf-63	111	7	support	support	VERB
gujaf-63	111	8	this	this	DET
gujaf-63	111	9	position	position	NOUN
gujaf-63	111	10	by	by	ADP
gujaf-63	111	11	maintaining	maintain	VERB
gujaf-63	111	12	that	that	SCONJ
gujaf-63	111	13	the	the	DET
gujaf-63	111	14	auditor	auditor	NOUN
gujaf-63	111	15	combining	combine	VERB
gujaf-63	111	16	the	the	DET
gujaf-63	111	17	statutory	statutory	ADJ
gujaf-63	111	18	audit	audit	NOUN
gujaf-63	111	19	function	function	NOUN
gujaf-63	111	20	and	and	CCONJ
gujaf-63	111	21	rendering	render	VERB
gujaf-63	111	22	non	non	ADJ
gujaf-63	111	23	-	-	ADJ
gujaf-63	111	24	audit	audit	ADJ
gujaf-63	111	25	services	service	NOUN
gujaf-63	111	26	increases	increase	VERB
gujaf-63	111	27	knowledge	knowledge	NOUN
gujaf-63	111	28	about	about	ADP
gujaf-63	111	29	the	the	DET
gujaf-63	111	30	client	client	NOUN
gujaf-63	111	31	that	that	PRON
gujaf-63	111	32	reduces	reduce	VERB
gujaf-63	111	33	engagement	engagement	NOUN
gujaf-63	111	34	risk	risk	NOUN
gujaf-63	111	35	and	and	CCONJ
gujaf-63	111	36	increase	increase	VERB
gujaf-63	111	37	auditor‟s	auditor‟s	ADJ
gujaf-63	111	38	independence	independence	NOUN
gujaf-63	111	39	.	.	PUNCT
gujaf-63	112	1	the	the	DET
gujaf-63	112	2	opposing	opposing	ADJ
gujaf-63	112	3	school	school	NOUN
gujaf-63	112	4	of	of	ADP
gujaf-63	112	5	thought	thought	NOUN
gujaf-63	112	6	holds	hold	VERB
gujaf-63	112	7	that	that	DET
gujaf-63	112	8	engagement	engagement	NOUN
gujaf-63	112	9	in	in	ADP
gujaf-63	112	10	the	the	DET
gujaf-63	112	11	provision	provision	NOUN
gujaf-63	112	12	of	of	ADP
gujaf-63	112	13	non	non	ADJ
gujaf-63	112	14	-	-	ADJ
gujaf-63	112	15	audit	audit	ADJ
gujaf-63	112	16	services	service	NOUN
gujaf-63	112	17	by	by	ADP
gujaf-63	112	18	the	the	DET
gujaf-63	112	19	auditor	auditor	NOUN
gujaf-63	112	20	results	result	VERB
gujaf-63	112	21	to	to	ADP
gujaf-63	112	22	the	the	DET
gujaf-63	112	23	auditor	auditor	NOUN
gujaf-63	112	24	earning	earn	VERB
gujaf-63	112	25	much	much	ADJ
gujaf-63	112	26	revenue	revenue	NOUN
gujaf-63	112	27	from	from	ADP
gujaf-63	112	28	the	the	DET
gujaf-63	112	29	client	client	NOUN
gujaf-63	112	30	that	that	PRON
gujaf-63	112	31	may	may	AUX
gujaf-63	112	32	impair	impair	VERB
gujaf-63	112	33	independence	independence	NOUN
gujaf-63	112	34	(	(	PUNCT
gujaf-63	112	35	herath	herath	NOUN
gujaf-63	112	36	and	and	CCONJ
gujaf-63	112	37	pradies	pradie	NOUN
gujaf-63	112	38	,	,	PUNCT
gujaf-63	112	39	2018	2018	NUM
gujaf-63	112	40	)	)	PUNCT
gujaf-63	112	41	.	.	PUNCT
gujaf-63	113	1	in	in	ADP
gujaf-63	113	2	fact	fact	NOUN
gujaf-63	113	3	,	,	PUNCT
gujaf-63	113	4	the	the	DET
gujaf-63	113	5	sox	sox	PROPN
gujaf-63	113	6	act	act	NOUN
gujaf-63	113	7	of	of	ADP
gujaf-63	113	8	2002	2002	NUM
gujaf-63	113	9	in	in	ADP
gujaf-63	113	10	the	the	DET
gujaf-63	113	11	us	us	PROPN
gujaf-63	113	12	prohibits	prohibit	VERB
gujaf-63	113	13	an	an	DET
gujaf-63	113	14	auditor	auditor	NOUN
gujaf-63	113	15	from	from	ADP
gujaf-63	113	16	engaging	engage	VERB
gujaf-63	113	17	in	in	ADP
gujaf-63	113	18	some	some	DET
gujaf-63	113	19	non	non	ADJ
gujaf-63	113	20	-	-	ADJ
gujaf-63	113	21	audit	audit	ADJ
gujaf-63	113	22	services	service	NOUN
gujaf-63	113	23	on	on	ADP
gujaf-63	113	24	the	the	DET
gujaf-63	113	25	grounds	ground	NOUN
gujaf-63	113	26	of	of	ADP
gujaf-63	113	27	likelihood	likelihood	NOUN
gujaf-63	113	28	of	of	ADP
gujaf-63	113	29	developing	develop	VERB
gujaf-63	113	30	economic	economic	ADJ
gujaf-63	113	31	bond	bond	NOUN
gujaf-63	113	32	between	between	ADP
gujaf-63	113	33	auditor	auditor	NOUN
gujaf-63	113	34	and	and	CCONJ
gujaf-63	113	35	client	client	NOUN
gujaf-63	113	36	which	which	PRON
gujaf-63	113	37	compromises	compromise	VERB
gujaf-63	113	38	auditor	auditor	NOUN
gujaf-63	113	39	's	's	PART
gujaf-63	113	40	independence	independence	NOUN
gujaf-63	113	41	.	.	PUNCT
gujaf-63	114	1	there	there	PRON
gujaf-63	114	2	is	be	VERB
gujaf-63	114	3	also	also	ADV
gujaf-63	114	4	empirical	empirical	ADJ
gujaf-63	114	5	evidence	evidence	NOUN
gujaf-63	114	6	suggesting	suggest	VERB
gujaf-63	114	7	that	that	SCONJ
gujaf-63	114	8	auditors	auditor	NOUN
gujaf-63	114	9	engaged	engage	VERB
gujaf-63	114	10	to	to	PART
gujaf-63	114	11	perform	perform	VERB
gujaf-63	114	12	non	non	ADJ
gujaf-63	114	13	-	-	ADJ
gujaf-63	114	14	audit	audit	ADJ
gujaf-63	114	15	services	service	NOUN
gujaf-63	114	16	become	become	VERB
gujaf-63	114	17	less	less	ADV
gujaf-63	114	18	critical	critical	ADJ
gujaf-63	114	19	when	when	SCONJ
gujaf-63	114	20	reviewing	review	VERB
gujaf-63	114	21	their	their	PRON
gujaf-63	114	22	own	own	ADJ
gujaf-63	114	23	work	work	NOUN
gujaf-63	114	24	when	when	SCONJ
gujaf-63	114	25	they	they	PRON
gujaf-63	114	26	assume	assume	VERB
gujaf-63	114	27	the	the	DET
gujaf-63	114	28	position	position	NOUN
gujaf-63	114	29	of	of	ADP
gujaf-63	114	30	the	the	DET
gujaf-63	114	31	statutory	statutory	ADJ
gujaf-63	114	32	auditor	auditor	NOUN
gujaf-63	114	33	to	to	ADP
gujaf-63	114	34	the	the	DET
gujaf-63	114	35	same	same	ADJ
gujaf-63	114	36	client	client	NOUN
gujaf-63	114	37	(	(	PUNCT
gujaf-63	114	38	schneider	schneider	NOUN
gujaf-63	114	39	,	,	PUNCT
gujaf-63	114	40	church	church	NOUN
gujaf-63	114	41	and	and	CCONJ
gujaf-63	114	42	ely	ely	ADV
gujaf-63	114	43	,	,	PUNCT
gujaf-63	114	44	2006	2006	NUM
gujaf-63	114	45	)	)	PUNCT
gujaf-63	114	46	.	.	PUNCT
gujaf-63	115	1	several	several	ADJ
gujaf-63	115	2	studies	study	NOUN
gujaf-63	115	3	have	have	AUX
gujaf-63	115	4	been	be	AUX
gujaf-63	115	5	conducted	conduct	VERB
gujaf-63	115	6	examining	examine	VERB
gujaf-63	115	7	the	the	DET
gujaf-63	115	8	perception	perception	NOUN
gujaf-63	115	9	of	of	ADP
gujaf-63	115	10	third	third	ADJ
gujaf-63	115	11	parties	party	NOUN
gujaf-63	115	12	,	,	PUNCT
gujaf-63	115	13	auditors	auditor	NOUN
gujaf-63	115	14	and	and	CCONJ
gujaf-63	115	15	firms	firm	NOUN
gujaf-63	115	16	on	on	ADP
gujaf-63	115	17	this	this	DET
gujaf-63	115	18	issue	issue	NOUN
gujaf-63	115	19	.	.	PUNCT
gujaf-63	116	1	studies	study	NOUN
gujaf-63	116	2	by	by	ADP
gujaf-63	116	3	abu	abu	PROPN
gujaf-63	116	4	bakar	bakar	PROPN
gujaf-63	116	5	,	,	PUNCT
gujaf-63	116	6	adbul	adbul	PROPN
gujaf-63	116	7	rahman	rahman	PROPN
gujaf-63	116	8	and	and	CCONJ
gujaf-63	116	9	abdul	abdul	PROPN
gujaf-63	116	10	rashid	rashid	PROPN
gujaf-63	116	11	(	(	PUNCT
gujaf-63	116	12	2005	2005	NUM
gujaf-63	116	13	)	)	PUNCT
gujaf-63	116	14	;	;	PUNCT
gujaf-63	116	15	krishnan	krishnan	PROPN
gujaf-63	116	16	,	,	PUNCT
gujaf-63	116	17	sami	sami	PROPN
gujaf-63	116	18	and	and	CCONJ
gujaf-63	116	19	zhang	zhang	PROPN
gujaf-63	116	20	(	(	PUNCT
gujaf-63	116	21	2005	2005	NUM
gujaf-63	116	22	)	)	PUNCT
gujaf-63	116	23	and	and	CCONJ
gujaf-63	116	24	alleyne	alleyne	PROPN
gujaf-63	116	25	,	,	PUNCT
gujaf-63	116	26	devonish	devonish	ADJ
gujaf-63	116	27	and	and	CCONJ
gujaf-63	116	28	alleyne	alleyne	PROPN
gujaf-63	116	29	(	(	PUNCT
gujaf-63	116	30	2006	2006	NUM
gujaf-63	116	31	)	)	PUNCT
gujaf-63	116	32	found	find	VERB
gujaf-63	116	33	that	that	SCONJ
gujaf-63	116	34	the	the	DET
gujaf-63	116	35	provision	provision	NOUN
gujaf-63	116	36	of	of	ADP
gujaf-63	116	37	non	non	ADJ
gujaf-63	116	38	-	-	ADJ
gujaf-63	116	39	audit	audit	ADJ
gujaf-63	116	40	services	service	NOUN
gujaf-63	116	41	negatively	negatively	ADV
gujaf-63	116	42	impacts	impact	VERB
gujaf-63	116	43	auditor	auditor	NOUN
gujaf-63	116	44	's	's	PART
gujaf-63	116	45	independence	independence	NOUN
gujaf-63	116	46	.	.	PUNCT
gujaf-63	117	1	these	these	DET
gujaf-63	117	2	works	work	NOUN
gujaf-63	117	3	suggest	suggest	VERB
gujaf-63	117	4	that	that	SCONJ
gujaf-63	117	5	the	the	DET
gujaf-63	117	6	provision	provision	NOUN
gujaf-63	117	7	of	of	ADP
gujaf-63	117	8	significant	significant	ADJ
gujaf-63	117	9	non	non	ADJ
gujaf-63	117	10	-	-	ADJ
gujaf-63	117	11	audit	audit	ADJ
gujaf-63	117	12	services	service	NOUN
gujaf-63	117	13	creates	create	VERB
gujaf-63	117	14	a	a	DET
gujaf-63	117	15	relationship	relationship	NOUN
gujaf-63	117	16	between	between	ADP
gujaf-63	117	17	the	the	DET
gujaf-63	117	18	auditor	auditor	NOUN
gujaf-63	117	19	and	and	CCONJ
gujaf-63	117	20	the	the	DET
gujaf-63	117	21	client	client	NOUN
gujaf-63	117	22	,	,	PUNCT
gujaf-63	117	23	which	which	PRON
gujaf-63	117	24	eventually	eventually	ADV
gujaf-63	117	25	affects	affect	VERB
gujaf-63	117	26	auditor	auditor	NOUN
gujaf-63	117	27	's	's	PART
gujaf-63	117	28	independence	independence	NOUN
gujaf-63	117	29	negatively	negatively	ADV
gujaf-63	117	30	.	.	PUNCT
gujaf-63	118	1	based	base	VERB
gujaf-63	118	2	on	on	ADP
gujaf-63	118	3	the	the	DET
gujaf-63	118	4	foregoing	foregoing	NOUN
gujaf-63	118	5	,	,	PUNCT
gujaf-63	118	6	this	this	DET
gujaf-63	118	7	current	current	ADJ
gujaf-63	118	8	study	study	NOUN
gujaf-63	118	9	tests	test	VERB
gujaf-63	118	10	the	the	DET
gujaf-63	118	11	null	null	ADJ
gujaf-63	118	12	hypothesis	hypothesis	NOUN
gujaf-63	118	13	which	which	PRON
gujaf-63	118	14	states	state	VERB
gujaf-63	118	15	that	that	SCONJ
gujaf-63	118	16	:	:	PUNCT
gujaf-63	118	17	ho3	ho3	NOUN
gujaf-63	118	18	:	:	PUNCT
gujaf-63	118	19	the	the	DET
gujaf-63	118	20	provision	provision	NOUN
gujaf-63	118	21	of	of	ADP
gujaf-63	118	22	non	non	ADJ
gujaf-63	118	23	-	-	ADJ
gujaf-63	118	24	audit	audit	ADJ
gujaf-63	118	25	services	service	NOUN
gujaf-63	118	26	by	by	ADP
gujaf-63	118	27	the	the	DET
gujaf-63	118	28	auditor	auditor	NOUN
gujaf-63	118	29	does	do	AUX
gujaf-63	118	30	not	not	PART
gujaf-63	118	31	significantly	significantly	ADV
gujaf-63	118	32	impair	impair	VERB
gujaf-63	118	33	independence	independence	NOUN
gujaf-63	118	34	in	in	ADP
gujaf-63	118	35	dmbs	dmb	NOUN
gujaf-63	118	36	in	in	ADP
gujaf-63	118	37	nigeria	nigeria	PROPN
gujaf-63	118	38	.	.	PUNCT
gujaf-63	119	1	2.3	2.3	NUM
gujaf-63	119	2	empirical	empirical	ADJ
gujaf-63	119	3	review	review	NOUN
gujaf-63	119	4	albeksh	albeksh	PROPN
gujaf-63	119	5	(	(	PUNCT
gujaf-63	119	6	2016	2016	NUM
gujaf-63	119	7	)	)	PUNCT
gujaf-63	119	8	and	and	CCONJ
gujaf-63	119	9	carren	carren	PROPN
gujaf-63	119	10	(	(	PUNCT
gujaf-63	119	11	2013	2013	NUM
gujaf-63	119	12	)	)	PUNCT
gujaf-63	119	13	provided	provide	VERB
gujaf-63	119	14	empirical	empirical	ADJ
gujaf-63	119	15	evidence	evidence	NOUN
gujaf-63	119	16	to	to	PART
gujaf-63	119	17	show	show	VERB
gujaf-63	119	18	that	that	SCONJ
gujaf-63	119	19	there	there	PRON
gujaf-63	119	20	exists	exist	VERB
gujaf-63	119	21	a	a	DET
gujaf-63	119	22	positive	positive	ADJ
gujaf-63	119	23	relationship	relationship	NOUN
gujaf-63	119	24	between	between	ADP
gujaf-63	119	25	the	the	DET
gujaf-63	119	26	audit	audit	NOUN
gujaf-63	119	27	firm	firm	NOUN
gujaf-63	119	28	size	size	NOUN
gujaf-63	119	29	and	and	CCONJ
gujaf-63	119	30	auditor‟s	auditor‟s	NOUN
gujaf-63	119	31	independence	independence	NOUN
gujaf-63	119	32	.	.	PUNCT
gujaf-63	120	1	also	also	ADV
gujaf-63	120	2	,	,	PUNCT
gujaf-63	120	3	earlier	early	ADJ
gujaf-63	120	4	studies	study	NOUN
gujaf-63	120	5	by	by	ADP
gujaf-63	120	6	shockley	shockley	PROPN
gujaf-63	120	7	(	(	PUNCT
gujaf-63	120	8	1981	1981	NUM
gujaf-63	120	9	)	)	PUNCT
gujaf-63	120	10	revealed	reveal	VERB
gujaf-63	120	11	that	that	SCONJ
gujaf-63	120	12	compared	compare	VERB
gujaf-63	120	13	to	to	ADP
gujaf-63	120	14	larger	large	ADJ
gujaf-63	120	15	audit	audit	NOUN
gujaf-63	120	16	firms	firm	NOUN
gujaf-63	120	17	,	,	PUNCT
gujaf-63	120	18	smaller	small	ADJ
gujaf-63	120	19	audit	audit	NOUN
gujaf-63	120	20	firms	firm	NOUN
gujaf-63	120	21	experience	experience	VERB
gujaf-63	120	22	higher	high	ADJ
gujaf-63	120	23	degree	degree	NOUN
gujaf-63	120	24	of	of	ADP
gujaf-63	120	25	independence	independence	NOUN
gujaf-63	120	26	impairment	impairment	ADJ
gujaf-63	120	27	when	when	SCONJ
gujaf-63	120	28	in	in	ADP
gujaf-63	120	29	a	a	DET
gujaf-63	120	30	conflict	conflict	NOUN
gujaf-63	120	31	situation	situation	NOUN
gujaf-63	120	32	with	with	ADP
gujaf-63	120	33	their	their	PRON
gujaf-63	120	34	clients	client	NOUN
gujaf-63	120	35	.	.	PUNCT
gujaf-63	121	1	salawu	salawu	PROPN
gujaf-63	121	2	(	(	PUNCT
gujaf-63	121	3	2017	2017	NUM
gujaf-63	121	4	)	)	PUNCT
gujaf-63	121	5	using	use	VERB
gujaf-63	121	6	65	65	NUM
gujaf-63	121	7	listed	list	VERB
gujaf-63	121	8	companies	company	NOUN
gujaf-63	121	9	in	in	ADP
gujaf-63	121	10	the	the	DET
gujaf-63	121	11	nigerian	nigerian	ADJ
gujaf-63	121	12	stock	stock	NOUN
gujaf-63	121	13	exchange	exchange	PROPN
gujaf-63	121	14	(	(	PUNCT
gujaf-63	121	15	nse	nse	NOUN
gujaf-63	121	16	)	)	PUNCT
gujaf-63	121	17	found	find	VERB
gujaf-63	121	18	that	that	SCONJ
gujaf-63	121	19	audit	audit	NOUN
gujaf-63	121	20	firm	firm	ADJ
gujaf-63	121	21	size	size	NOUN
gujaf-63	121	22	negatively	negatively	ADV
gujaf-63	121	23	and	and	CCONJ
gujaf-63	121	24	significantly	significantly	ADV
gujaf-63	121	25	impacts	impact	VERB
gujaf-63	121	26	auditor	auditor	NOUN
gujaf-63	121	27	independence	independence	NOUN
gujaf-63	121	28	.	.	PUNCT
gujaf-63	122	1	the	the	DET
gujaf-63	122	2	study	study	NOUN
gujaf-63	122	3	employed	employ	VERB
gujaf-63	122	4	generalized	generalized	ADJ
gujaf-63	122	5	method	method	NOUN
gujaf-63	122	6	of	of	ADP
gujaf-63	122	7	moments	moment	NOUN
gujaf-63	122	8	(	(	PUNCT
gujaf-63	122	9	gmm	gmm	NOUN
gujaf-63	122	10	)	)	PUNCT
gujaf-63	122	11	for	for	ADP
gujaf-63	122	12	analysis	analysis	NOUN
gujaf-63	122	13	.	.	PUNCT
gujaf-63	123	1	with	with	ADP
gujaf-63	123	2	respect	respect	NOUN
gujaf-63	123	3	to	to	ADP
gujaf-63	123	4	auditor	auditor	NOUN
gujaf-63	123	5	rotation	rotation	NOUN
gujaf-63	123	6	and	and	CCONJ
gujaf-63	123	7	auditor‟s	auditor‟s	NOUN
gujaf-63	123	8	independence	independence	NOUN
gujaf-63	123	9	;	;	PUNCT
gujaf-63	123	10	bae	bae	NOUN
gujaf-63	123	11	,	,	PUNCT
gujaf-63	123	12	rho	rho	ADJ
gujaf-63	123	13	and	and	CCONJ
gujaf-63	123	14	ro	ro	X
gujaf-63	123	15	(	(	PUNCT
gujaf-63	123	16	2007	2007	NUM
gujaf-63	123	17	)	)	PUNCT
gujaf-63	123	18	examined	examine	VERB
gujaf-63	123	19	the	the	DET
gujaf-63	123	20	effect	effect	NOUN
gujaf-63	123	21	of	of	ADP
gujaf-63	123	22	mandatory	mandatory	ADJ
gujaf-63	123	23	auditor	auditor	NOUN
gujaf-63	123	24	rotation	rotation	NOUN
gujaf-63	123	25	on	on	ADP
gujaf-63	123	26	auditor‟s	auditor‟s	PROPN
gujaf-63	123	27	independence	independence	NOUN
gujaf-63	123	28	in	in	ADP
gujaf-63	123	29	korea	korea	PROPN
gujaf-63	123	30	after	after	ADP
gujaf-63	123	31	the	the	DET
gujaf-63	123	32	introduction	introduction	NOUN
gujaf-63	123	33	of	of	ADP
gujaf-63	123	34	the	the	DET
gujaf-63	123	35	external	external	ADJ
gujaf-63	123	36	audit	audit	NOUN
gujaf-63	123	37	act	act	NOUN
gujaf-63	123	38	of	of	ADP
gujaf-63	123	39	1996	1996	NUM
gujaf-63	123	40	which	which	PRON
gujaf-63	123	41	required	require	VERB
gujaf-63	123	42	all	all	DET
gujaf-63	123	43	listed	list	VERB
gujaf-63	123	44	firms	firm	NOUN
gujaf-63	123	45	to	to	PART
gujaf-63	123	46	rotate	rotate	VERB
gujaf-63	123	47	their	their	PRON
gujaf-63	123	48	auditors	auditor	NOUN
gujaf-63	123	49	after	after	ADP
gujaf-63	123	50	three	three	NUM
gujaf-63	123	51	years	year	NOUN
gujaf-63	123	52	.	.	PUNCT
gujaf-63	124	1	the	the	DET
gujaf-63	124	2	study	study	NOUN
gujaf-63	124	3	found	find	VERB
gujaf-63	124	4	that	that	SCONJ
gujaf-63	124	5	mandatory	mandatory	ADJ
gujaf-63	124	6	auditor	auditor	NOUN
gujaf-63	124	7	rotation	rotation	NOUN
gujaf-63	124	8	significantly	significantly	ADV
gujaf-63	124	9	lowers	lower	VERB
gujaf-63	124	10	discretionary	discretionary	ADJ
gujaf-63	124	11	accruals	accrual	NOUN
gujaf-63	124	12	.	.	PUNCT
gujaf-63	125	1	in	in	ADP
gujaf-63	125	2	particular	particular	ADJ
gujaf-63	125	3	,	,	PUNCT
gujaf-63	125	4	the	the	DET
gujaf-63	125	5	study	study	NOUN
gujaf-63	125	6	found	find	VERB
gujaf-63	125	7	evidence	evidence	NOUN
gujaf-63	125	8	that	that	SCONJ
gujaf-63	125	9	prolonged	prolonged	ADJ
gujaf-63	125	10	audit	audit	NOUN
gujaf-63	125	11	tenure	tenure	NOUN
gujaf-63	125	12	limits	limit	VERB
gujaf-63	125	13	auditor‟s	auditor‟s	PROPN
gujaf-63	125	14	independence	independence	NOUN
gujaf-63	125	15	.	.	PUNCT
gujaf-63	126	1	similarly	similarly	ADV
gujaf-63	126	2	,	,	PUNCT
gujaf-63	126	3	salawu	salawu	NOUN
gujaf-63	126	4	(	(	PUNCT
gujaf-63	126	5	2017	2017	NUM
gujaf-63	126	6	)	)	PUNCT
gujaf-63	126	7	found	find	VERB
gujaf-63	126	8	that	that	SCONJ
gujaf-63	126	9	auditor	auditor	NOUN
gujaf-63	126	10	rotation	rotation	NOUN
gujaf-63	126	11	is	be	AUX
gujaf-63	126	12	negatively	negatively	ADV
gujaf-63	126	13	and	and	CCONJ
gujaf-63	126	14	significantly	significantly	ADV
gujaf-63	126	15	related	relate	VERB
gujaf-63	126	16	with	with	ADP
gujaf-63	126	17	auditor	auditor	NOUN
gujaf-63	126	18	independence	independence	NOUN
gujaf-63	126	19	in	in	ADP
gujaf-63	126	20	nigeria	nigeria	PROPN
gujaf-63	126	21	.	.	PUNCT
gujaf-63	127	1	also	also	ADV
gujaf-63	127	2	,	,	PUNCT
gujaf-63	127	3	cameran	cameran	ADJ
gujaf-63	127	4	,	,	PUNCT
gujaf-63	127	5	prencipe	prencipe	NOUN
gujaf-63	127	6	and	and	CCONJ
gujaf-63	127	7	trombetta	trombetta	PROPN
gujaf-63	127	8	(	(	PUNCT
gujaf-63	127	9	2008	2008	NUM
gujaf-63	127	10	)	)	PUNCT
gujaf-63	127	11	found	find	VERB
gujaf-63	127	12	no	no	DET
gujaf-63	127	13	empirical	empirical	ADJ
gujaf-63	127	14	evidence	evidence	NOUN
gujaf-63	127	15	to	to	PART
gujaf-63	127	16	support	support	VERB
gujaf-63	127	17	the	the	DET
gujaf-63	127	18	claim	claim	NOUN
gujaf-63	127	19	that	that	SCONJ
gujaf-63	127	20	mandatory	mandatory	ADJ
gujaf-63	127	21	audit	audit	NOUN
gujaf-63	127	22	firm	firm	NOUN
gujaf-63	127	23	gusau	gusau	ADJ
gujaf-63	127	24	journal	journal	NOUN
gujaf-63	127	25	of	of	ADP
gujaf-63	127	26	accounting	accounting	NOUN
gujaf-63	127	27	and	and	CCONJ
gujaf-63	127	28	finance	finance	NOUN
gujaf-63	127	29	,	,	PUNCT
gujaf-63	127	30	vol	vol	NOUN
gujaf-63	127	31	.	.	PROPN
gujaf-63	127	32	2	2	NUM
gujaf-63	127	33	,	,	PUNCT
gujaf-63	127	34	issue	issue	NOUN
gujaf-63	127	35	2	2	NUM
gujaf-63	127	36	,	,	PUNCT
gujaf-63	127	37	april	april	PROPN
gujaf-63	127	38	,	,	PUNCT
gujaf-63	127	39	2021	2021	NUM
gujaf-63	127	40	8	8	NUM
gujaf-63	127	41	rotation	rotation	NOUN
gujaf-63	127	42	improves	improve	VERB
gujaf-63	127	43	auditor‟s	auditor‟s	PROPN
gujaf-63	127	44	independence	independence	NOUN
gujaf-63	127	45	of	of	ADP
gujaf-63	127	46	italian	italian	ADJ
gujaf-63	127	47	firms	firm	NOUN
gujaf-63	127	48	.	.	PUNCT
gujaf-63	128	1	the	the	DET
gujaf-63	128	2	study	study	NOUN
gujaf-63	128	3	proxied	proxie	VERB
gujaf-63	129	1	auditor‟s	auditor‟s	PROPN
gujaf-63	129	2	independence	independence	NOUN
gujaf-63	129	3	with	with	ADP
gujaf-63	129	4	abnormal	abnormal	ADJ
gujaf-63	129	5	working	work	VERB
gujaf-63	129	6	capital	capital	NOUN
gujaf-63	129	7	accruals	accrual	NOUN
gujaf-63	129	8	.	.	PUNCT
gujaf-63	130	1	albaqali	albaqali	PROPN
gujaf-63	130	2	and	and	CCONJ
gujaf-63	130	3	kukreja	kukreja	PROPN
gujaf-63	130	4	(	(	PUNCT
gujaf-63	130	5	2017	2017	NUM
gujaf-63	130	6	)	)	PUNCT
gujaf-63	130	7	empirically	empirically	ADV
gujaf-63	130	8	found	find	VERB
gujaf-63	130	9	that	that	SCONJ
gujaf-63	130	10	auditor	auditor	NOUN
gujaf-63	130	11	rotation	rotation	NOUN
gujaf-63	130	12	is	be	AUX
gujaf-63	130	13	the	the	DET
gujaf-63	130	14	least	least	ADJ
gujaf-63	130	15	factor	factor	NOUN
gujaf-63	130	16	that	that	PRON
gujaf-63	130	17	influences	influence	VERB
gujaf-63	130	18	auditor	auditor	NOUN
gujaf-63	130	19	independence	independence	NOUN
gujaf-63	130	20	in	in	ADP
gujaf-63	130	21	bahrain	bahrain	NOUN
gujaf-63	130	22	.	.	PUNCT
gujaf-63	131	1	studies	study	NOUN
gujaf-63	131	2	on	on	ADP
gujaf-63	131	3	the	the	DET
gujaf-63	131	4	relation	relation	NOUN
gujaf-63	131	5	between	between	ADP
gujaf-63	131	6	the	the	DET
gujaf-63	131	7	provision	provision	NOUN
gujaf-63	131	8	of	of	ADP
gujaf-63	131	9	non	non	ADJ
gujaf-63	131	10	-	-	ADJ
gujaf-63	131	11	audit	audit	ADJ
gujaf-63	131	12	services	service	NOUN
gujaf-63	131	13	and	and	CCONJ
gujaf-63	131	14	auditor‟s	auditor‟s	NOUN
gujaf-63	131	15	independence	independence	NOUN
gujaf-63	131	16	show	show	VERB
gujaf-63	131	17	mixed	mixed	ADJ
gujaf-63	131	18	results	result	NOUN
gujaf-63	131	19	.	.	PUNCT
gujaf-63	132	1	frankel	frankel	PROPN
gujaf-63	132	2	,	,	PUNCT
gujaf-63	132	3	johnson	johnson	PROPN
gujaf-63	132	4	and	and	CCONJ
gujaf-63	132	5	nelson	nelson	PROPN
gujaf-63	132	6	(	(	PUNCT
gujaf-63	132	7	2002	2002	NUM
gujaf-63	132	8	)	)	PUNCT
gujaf-63	132	9	revealed	reveal	VERB
gujaf-63	132	10	that	that	SCONJ
gujaf-63	132	11	significant	significant	ADJ
gujaf-63	132	12	non	non	ADJ
gujaf-63	132	13	-	-	ADJ
gujaf-63	132	14	audit	audit	ADJ
gujaf-63	132	15	services	service	NOUN
gujaf-63	132	16	fee	fee	NOUN
gujaf-63	132	17	relative	relative	ADJ
gujaf-63	132	18	to	to	ADP
gujaf-63	132	19	total	total	ADJ
gujaf-63	132	20	audit	audit	NOUN
gujaf-63	132	21	fees	fee	NOUN
gujaf-63	132	22	is	be	AUX
gujaf-63	132	23	associated	associate	VERB
gujaf-63	132	24	with	with	ADP
gujaf-63	132	25	the	the	DET
gujaf-63	132	26	likelihood	likelihood	NOUN
gujaf-63	132	27	to	to	PART
gujaf-63	132	28	bias	bias	VERB
gujaf-63	132	29	the	the	DET
gujaf-63	132	30	auditors‟	auditors‟	PROPN
gujaf-63	132	31	opinion	opinion	NOUN
gujaf-63	132	32	regarding	regard	VERB
gujaf-63	132	33	financial	financial	ADJ
gujaf-63	132	34	reports	report	NOUN
gujaf-63	132	35	audited	audit	VERB
gujaf-63	132	36	.	.	PUNCT
gujaf-63	133	1	this	this	PRON
gujaf-63	133	2	led	lead	VERB
gujaf-63	133	3	the	the	DET
gujaf-63	133	4	authors	author	NOUN
gujaf-63	133	5	to	to	PART
gujaf-63	133	6	conclude	conclude	VERB
gujaf-63	133	7	that	that	SCONJ
gujaf-63	133	8	the	the	DET
gujaf-63	133	9	rendering	rendering	NOUN
gujaf-63	133	10	of	of	ADP
gujaf-63	133	11	significant	significant	ADJ
gujaf-63	133	12	amount	amount	NOUN
gujaf-63	133	13	of	of	ADP
gujaf-63	133	14	non	non	ADJ
gujaf-63	133	15	-	-	ADJ
gujaf-63	133	16	audit	audit	ADJ
gujaf-63	133	17	services	service	NOUN
gujaf-63	133	18	constitutes	constitute	VERB
gujaf-63	133	19	a	a	DET
gujaf-63	133	20	threat	threat	NOUN
gujaf-63	133	21	to	to	ADP
gujaf-63	133	22	auditor‟s	auditor‟s	PROPN
gujaf-63	133	23	independence	independence	NOUN
gujaf-63	133	24	.	.	PUNCT
gujaf-63	134	1	in	in	ADP
gujaf-63	134	2	fact	fact	NOUN
gujaf-63	134	3	,	,	PUNCT
gujaf-63	134	4	albaqali	albaqali	ADJ
gujaf-63	134	5	and	and	CCONJ
gujaf-63	134	6	kukreja	kukreja	PROPN
gujaf-63	134	7	(	(	PUNCT
gujaf-63	134	8	2017	2017	NUM
gujaf-63	134	9	)	)	PUNCT
gujaf-63	134	10	based	base	VERB
gujaf-63	134	11	on	on	ADP
gujaf-63	134	12	a	a	DET
gujaf-63	134	13	survey	survey	NOUN
gujaf-63	134	14	whereby	whereby	SCONJ
gujaf-63	134	15	questionnaire	questionnaire	NOUN
gujaf-63	134	16	was	be	AUX
gujaf-63	134	17	administered	administer	VERB
gujaf-63	134	18	to	to	ADP
gujaf-63	134	19	307	307	NUM
gujaf-63	134	20	auditors	auditor	NOUN
gujaf-63	134	21	and	and	CCONJ
gujaf-63	134	22	employing	employ	VERB
gujaf-63	134	23	multiple	multiple	ADJ
gujaf-63	134	24	regression	regression	NOUN
gujaf-63	134	25	analysis	analysis	NOUN
gujaf-63	134	26	,	,	PUNCT
gujaf-63	134	27	reported	report	VERB
gujaf-63	134	28	that	that	SCONJ
gujaf-63	134	29	non	non	ADJ
gujaf-63	134	30	-	-	ADJ
gujaf-63	134	31	audit	audit	ADJ
gujaf-63	134	32	services	service	NOUN
gujaf-63	134	33	is	be	AUX
gujaf-63	134	34	the	the	DET
gujaf-63	134	35	most	most	ADV
gujaf-63	134	36	influential	influential	ADJ
gujaf-63	134	37	factor	factor	NOUN
gujaf-63	134	38	affecting	affect	VERB
gujaf-63	134	39	auditor	auditor	NOUN
gujaf-63	134	40	independence	independence	NOUN
gujaf-63	134	41	.	.	PUNCT
gujaf-63	135	1	the	the	DET
gujaf-63	135	2	study	study	NOUN
gujaf-63	135	3	investigated	investigate	VERB
gujaf-63	135	4	the	the	DET
gujaf-63	135	5	influence	influence	NOUN
gujaf-63	135	6	of	of	ADP
gujaf-63	135	7	8	8	NUM
gujaf-63	135	8	factors	factor	NOUN
gujaf-63	135	9	on	on	ADP
gujaf-63	135	10	auditor	auditor	NOUN
gujaf-63	135	11	independence	independence	NOUN
gujaf-63	135	12	in	in	ADP
gujaf-63	135	13	bahrain	bahrain	NOUN
gujaf-63	135	14	.	.	PUNCT
gujaf-63	136	1	while	while	SCONJ
gujaf-63	136	2	the	the	DET
gujaf-63	136	3	foregoing	forego	VERB
gujaf-63	136	4	studies	study	NOUN
gujaf-63	136	5	show	show	VERB
gujaf-63	136	6	that	that	SCONJ
gujaf-63	136	7	auditor‟s	auditor‟s	PROPN
gujaf-63	136	8	engagement	engagement	NOUN
gujaf-63	136	9	in	in	ADP
gujaf-63	136	10	non	non	ADJ
gujaf-63	136	11	-	-	ADJ
gujaf-63	136	12	audit	audit	ADJ
gujaf-63	136	13	services	service	NOUN
gujaf-63	136	14	limits	limit	VERB
gujaf-63	136	15	independence	independence	NOUN
gujaf-63	136	16	,	,	PUNCT
gujaf-63	136	17	wang	wang	PROPN
gujaf-63	136	18	and	and	CCONJ
gujaf-63	136	19	hay	hay	PROPN
gujaf-63	136	20	(	(	PUNCT
gujaf-63	136	21	2013	2013	NUM
gujaf-63	136	22	)	)	PUNCT
gujaf-63	136	23	found	find	VERB
gujaf-63	136	24	otherwise	otherwise	ADV
gujaf-63	136	25	.	.	PUNCT
gujaf-63	137	1	wang	wang	PROPN
gujaf-63	137	2	and	and	CCONJ
gujaf-63	137	3	hay	hay	PROPN
gujaf-63	137	4	(	(	PUNCT
gujaf-63	137	5	2013	2013	NUM
gujaf-63	137	6	)	)	PUNCT
gujaf-63	137	7	investigated	investigate	VERB
gujaf-63	137	8	the	the	DET
gujaf-63	137	9	relationship	relationship	NOUN
gujaf-63	137	10	between	between	ADP
gujaf-63	137	11	non	non	ADJ
gujaf-63	137	12	-	-	ADJ
gujaf-63	137	13	audit	audit	ADJ
gujaf-63	137	14	services	service	NOUN
gujaf-63	137	15	and	and	CCONJ
gujaf-63	137	16	auditor‟s	auditor‟s	ADJ
gujaf-63	137	17	independence	independence	NOUN
gujaf-63	137	18	of	of	ADP
gujaf-63	137	19	listed	list	VERB
gujaf-63	137	20	companies	company	NOUN
gujaf-63	137	21	in	in	ADP
gujaf-63	137	22	new	new	PROPN
gujaf-63	137	23	zealand	zealand	PROPN
gujaf-63	137	24	in	in	ADP
gujaf-63	137	25	2011	2011	NUM
gujaf-63	137	26	.	.	PUNCT
gujaf-63	138	1	this	this	DET
gujaf-63	138	2	paper	paper	NOUN
gujaf-63	138	3	is	be	AUX
gujaf-63	138	4	anchored	anchor	VERB
gujaf-63	138	5	on	on	ADP
gujaf-63	138	6	the	the	DET
gujaf-63	138	7	agency	agency	NOUN
gujaf-63	138	8	theory	theory	NOUN
gujaf-63	138	9	.	.	PUNCT
gujaf-63	139	1	the	the	DET
gujaf-63	139	2	agency	agency	NOUN
gujaf-63	139	3	theory	theory	NOUN
gujaf-63	139	4	encapsulates	encapsulate	VERB
gujaf-63	139	5	the	the	DET
gujaf-63	139	6	relationship	relationship	NOUN
gujaf-63	139	7	between	between	ADP
gujaf-63	139	8	managers	manager	NOUN
gujaf-63	139	9	as	as	ADP
gujaf-63	139	10	agents	agent	NOUN
gujaf-63	139	11	and	and	CCONJ
gujaf-63	139	12	shareholders	shareholder	NOUN
gujaf-63	139	13	as	as	ADP
gujaf-63	139	14	principal	principal	NOUN
gujaf-63	139	15	in	in	ADP
gujaf-63	139	16	modern	modern	ADJ
gujaf-63	139	17	corporation	corporation	NOUN
gujaf-63	139	18	.	.	PUNCT
gujaf-63	140	1	the	the	DET
gujaf-63	140	2	shareholders	shareholder	NOUN
gujaf-63	140	3	hire	hire	VERB
gujaf-63	140	4	managers	manager	NOUN
gujaf-63	140	5	to	to	PART
gujaf-63	140	6	run	run	VERB
gujaf-63	140	7	the	the	DET
gujaf-63	140	8	corporation	corporation	NOUN
gujaf-63	140	9	on	on	ADP
gujaf-63	140	10	their	their	PRON
gujaf-63	140	11	behalf	behalf	NOUN
gujaf-63	140	12	.	.	PUNCT
gujaf-63	141	1	the	the	DET
gujaf-63	141	2	ordinary	ordinary	ADJ
gujaf-63	141	3	expectation	expectation	NOUN
gujaf-63	141	4	is	be	AUX
gujaf-63	141	5	that	that	SCONJ
gujaf-63	141	6	managers	manager	NOUN
gujaf-63	141	7	as	as	ADP
gujaf-63	141	8	agents	agent	NOUN
gujaf-63	141	9	will	will	AUX
gujaf-63	141	10	run	run	VERB
gujaf-63	141	11	the	the	DET
gujaf-63	141	12	corporation	corporation	NOUN
gujaf-63	141	13	in	in	ADP
gujaf-63	141	14	the	the	DET
gujaf-63	141	15	best	good	ADJ
gujaf-63	141	16	interest	interest	NOUN
gujaf-63	141	17	of	of	ADP
gujaf-63	141	18	shareholders	shareholder	NOUN
gujaf-63	141	19	as	as	ADP
gujaf-63	141	20	their	their	PRON
gujaf-63	141	21	principal	principal	NOUN
gujaf-63	141	22	.	.	PUNCT
gujaf-63	142	1	however	however	ADV
gujaf-63	142	2	,	,	PUNCT
gujaf-63	142	3	this	this	PRON
gujaf-63	142	4	is	be	AUX
gujaf-63	142	5	often	often	ADV
gujaf-63	142	6	the	the	DET
gujaf-63	142	7	case	case	NOUN
gujaf-63	142	8	as	as	SCONJ
gujaf-63	142	9	managers	manager	NOUN
gujaf-63	142	10	may	may	AUX
gujaf-63	142	11	tend	tend	VERB
gujaf-63	142	12	to	to	PART
gujaf-63	142	13	pursue	pursue	VERB
gujaf-63	142	14	their	their	PRON
gujaf-63	142	15	interest	interest	NOUN
gujaf-63	142	16	above	above	ADP
gujaf-63	142	17	that	that	PRON
gujaf-63	142	18	of	of	ADP
gujaf-63	142	19	shareholders	shareholder	NOUN
gujaf-63	142	20	thereby	thereby	ADV
gujaf-63	142	21	creating	create	VERB
gujaf-63	142	22	a	a	DET
gujaf-63	142	23	conflict	conflict	NOUN
gujaf-63	142	24	of	of	ADP
gujaf-63	142	25	interest	interest	NOUN
gujaf-63	142	26	situation	situation	NOUN
gujaf-63	142	27	(	(	PUNCT
gujaf-63	142	28	jensen	jensen	PROPN
gujaf-63	142	29	and	and	CCONJ
gujaf-63	142	30	meckling	meckling	NOUN
gujaf-63	142	31	,	,	PUNCT
gujaf-63	142	32	1976	1976	NUM
gujaf-63	142	33	;	;	PUNCT
gujaf-63	142	34	otuya	otuya	NOUN
gujaf-63	142	35	,	,	PUNCT
gujaf-63	142	36	2019	2019	NUM
gujaf-63	142	37	)	)	PUNCT
gujaf-63	142	38	.	.	PUNCT
gujaf-63	143	1	normally	normally	ADV
gujaf-63	143	2	,	,	PUNCT
gujaf-63	143	3	managers	manager	NOUN
gujaf-63	143	4	render	render	VERB
gujaf-63	143	5	a	a	DET
gujaf-63	143	6	periodic	periodic	ADJ
gujaf-63	143	7	stewardship	stewardship	NOUN
gujaf-63	143	8	to	to	ADP
gujaf-63	143	9	shareholders	shareholder	NOUN
gujaf-63	143	10	in	in	ADP
gujaf-63	143	11	form	form	NOUN
gujaf-63	143	12	of	of	ADP
gujaf-63	143	13	preparing	prepare	VERB
gujaf-63	143	14	annual	annual	ADJ
gujaf-63	143	15	financial	financial	ADJ
gujaf-63	143	16	statements	statement	NOUN
gujaf-63	143	17	.	.	PUNCT
gujaf-63	144	1	due	due	ADP
gujaf-63	144	2	to	to	ADP
gujaf-63	144	3	the	the	DET
gujaf-63	144	4	conflict	conflict	NOUN
gujaf-63	144	5	of	of	ADP
gujaf-63	144	6	interest	interest	NOUN
gujaf-63	144	7	,	,	PUNCT
gujaf-63	144	8	managers	manager	NOUN
gujaf-63	144	9	may	may	AUX
gujaf-63	144	10	alter	alter	VERB
gujaf-63	144	11	financial	financial	ADJ
gujaf-63	144	12	reporting	reporting	NOUN
gujaf-63	144	13	process	process	NOUN
gujaf-63	144	14	to	to	PART
gujaf-63	144	15	achieve	achieve	VERB
gujaf-63	144	16	their	their	PRON
gujaf-63	144	17	self	self	NOUN
gujaf-63	144	18	-	-	PUNCT
gujaf-63	144	19	interest	interest	NOUN
gujaf-63	144	20	.	.	PUNCT
gujaf-63	145	1	to	to	PART
gujaf-63	145	2	address	address	VERB
gujaf-63	145	3	this	this	PRON
gujaf-63	145	4	,	,	PUNCT
gujaf-63	145	5	auditing	auditing	NOUN
gujaf-63	145	6	of	of	ADP
gujaf-63	145	7	financial	financial	ADJ
gujaf-63	145	8	statements	statement	NOUN
gujaf-63	145	9	becomes	become	VERB
gujaf-63	145	10	important	important	ADJ
gujaf-63	145	11	.	.	PUNCT
gujaf-63	146	1	eilifsen	eilifsen	PROPN
gujaf-63	146	2	,	,	PUNCT
gujaf-63	146	3	messier	messy	ADJ
gujaf-63	146	4	,	,	PUNCT
gujaf-63	146	5	glover	glover	PROPN
gujaf-63	146	6	and	and	CCONJ
gujaf-63	146	7	prawitt	prawitt	PROPN
gujaf-63	146	8	(	(	PUNCT
gujaf-63	146	9	2010	2010	NUM
gujaf-63	146	10	)	)	PUNCT
gujaf-63	146	11	asserted	assert	VERB
gujaf-63	146	12	that	that	SCONJ
gujaf-63	146	13	auditing	auditing	NOUN
gujaf-63	146	14	is	be	AUX
gujaf-63	146	15	critical	critical	ADJ
gujaf-63	146	16	in	in	ADP
gujaf-63	146	17	bridging	bridge	VERB
gujaf-63	146	18	information	information	NOUN
gujaf-63	146	19	gap	gap	NOUN
gujaf-63	146	20	in	in	ADP
gujaf-63	146	21	the	the	DET
gujaf-63	146	22	principalagent	principalagent	NOUN
gujaf-63	146	23	relationship	relationship	NOUN
gujaf-63	146	24	in	in	ADP
gujaf-63	146	25	modern	modern	ADJ
gujaf-63	146	26	corporation	corporation	NOUN
gujaf-63	146	27	.	.	PUNCT
gujaf-63	147	1	audit	audit	NOUN
gujaf-63	147	2	firms	firm	NOUN
gujaf-63	147	3	or	or	CCONJ
gujaf-63	147	4	auditors	auditor	NOUN
gujaf-63	147	5	are	be	AUX
gujaf-63	147	6	engaged	engage	VERB
gujaf-63	147	7	by	by	ADP
gujaf-63	147	8	shareholders	shareholder	NOUN
gujaf-63	147	9	to	to	PART
gujaf-63	147	10	examine	examine	VERB
gujaf-63	147	11	the	the	DET
gujaf-63	147	12	accounts	account	NOUN
gujaf-63	147	13	prepared	prepare	VERB
gujaf-63	147	14	by	by	ADP
gujaf-63	147	15	managers	manager	NOUN
gujaf-63	147	16	and	and	CCONJ
gujaf-63	147	17	to	to	PART
gujaf-63	147	18	express	express	VERB
gujaf-63	147	19	an	an	DET
gujaf-63	147	20	opinion	opinion	NOUN
gujaf-63	147	21	regarding	regard	VERB
gujaf-63	147	22	the	the	DET
gujaf-63	147	23	true	true	ADJ
gujaf-63	147	24	and	and	CCONJ
gujaf-63	147	25	fair	fair	ADJ
gujaf-63	147	26	view	view	NOUN
gujaf-63	147	27	of	of	ADP
gujaf-63	147	28	these	these	DET
gujaf-63	147	29	financial	financial	ADJ
gujaf-63	147	30	statements	statement	NOUN
gujaf-63	147	31	(	(	PUNCT
gujaf-63	147	32	otuya	otuya	NOUN
gujaf-63	147	33	,	,	PUNCT
gujaf-63	147	34	2019	2019	NUM
gujaf-63	147	35	)	)	PUNCT
gujaf-63	147	36	.	.	PUNCT
gujaf-63	148	1	however	however	ADV
gujaf-63	148	2	,	,	PUNCT
gujaf-63	148	3	in	in	ADP
gujaf-63	148	4	the	the	DET
gujaf-63	148	5	absence	absence	NOUN
gujaf-63	148	6	of	of	ADP
gujaf-63	148	7	auditor‟s	auditor‟s	PROPN
gujaf-63	148	8	independence	independence	NOUN
gujaf-63	148	9	,	,	PUNCT
gujaf-63	148	10	auditors	auditor	NOUN
gujaf-63	148	11	may	may	AUX
gujaf-63	148	12	not	not	PART
gujaf-63	148	13	render	render	VERB
gujaf-63	148	14	quality	quality	NOUN
gujaf-63	148	15	audit	audit	NOUN
gujaf-63	148	16	that	that	PRON
gujaf-63	148	17	guarantee	guarantee	VERB
gujaf-63	148	18	the	the	DET
gujaf-63	148	19	highest	high	ADJ
gujaf-63	148	20	quality	quality	NOUN
gujaf-63	148	21	of	of	ADP
gujaf-63	148	22	financial	financial	ADJ
gujaf-63	148	23	statements	statement	NOUN
gujaf-63	148	24	which	which	PRON
gujaf-63	148	25	shareholders	shareholder	NOUN
gujaf-63	148	26	as	as	ADP
gujaf-63	148	27	owners	owner	NOUN
gujaf-63	148	28	rely	rely	VERB
gujaf-63	148	29	upon	upon	SCONJ
gujaf-63	148	30	to	to	PART
gujaf-63	148	31	assess	assess	VERB
gujaf-63	148	32	the	the	DET
gujaf-63	148	33	performance	performance	NOUN
gujaf-63	148	34	of	of	ADP
gujaf-63	148	35	management	management	NOUN
gujaf-63	148	36	and	and	CCONJ
gujaf-63	148	37	their	their	PRON
gujaf-63	148	38	companies	company	NOUN
gujaf-63	148	39	.	.	PUNCT
gujaf-63	149	1	it	it	PRON
gujaf-63	149	2	is	be	AUX
gujaf-63	149	3	on	on	ADP
gujaf-63	149	4	this	this	DET
gujaf-63	149	5	premise	premise	NOUN
gujaf-63	149	6	that	that	SCONJ
gujaf-63	149	7	the	the	DET
gujaf-63	149	8	current	current	ADJ
gujaf-63	149	9	paper	paper	NOUN
gujaf-63	149	10	examined	examine	VERB
gujaf-63	149	11	the	the	DET
gujaf-63	149	12	extent	extent	NOUN
gujaf-63	149	13	of	of	ADP
gujaf-63	149	14	the	the	DET
gujaf-63	149	15	impact	impact	NOUN
gujaf-63	149	16	of	of	ADP
gujaf-63	149	17	audit	audit	NOUN
gujaf-63	149	18	firm	firm	ADJ
gujaf-63	149	19	size	size	NOUN
gujaf-63	149	20	,	,	PUNCT
gujaf-63	149	21	audit	audit	NOUN
gujaf-63	149	22	rotation	rotation	NOUN
gujaf-63	149	23	and	and	CCONJ
gujaf-63	149	24	non	non	ADJ
gujaf-63	149	25	-	-	ADJ
gujaf-63	149	26	audit	audit	ADJ
gujaf-63	149	27	services	service	NOUN
gujaf-63	149	28	on	on	ADP
gujaf-63	149	29	auditor‟s	auditor‟s	PROPN
gujaf-63	149	30	independence	independence	NOUN
gujaf-63	149	31	in	in	ADP
gujaf-63	149	32	deposit	deposit	NOUN
gujaf-63	149	33	money	money	NOUN
gujaf-63	149	34	banks	bank	NOUN
gujaf-63	149	35	in	in	ADP
gujaf-63	149	36	nigeria	nigeria	PROPN
gujaf-63	149	37	.	.	PUNCT
gujaf-63	150	1	3	3	X
gujaf-63	150	2	.	.	X
gujaf-63	150	3	methods	method	NOUN
gujaf-63	150	4	and	and	CCONJ
gujaf-63	150	5	data	datum	NOUN
gujaf-63	150	6	this	this	DET
gujaf-63	150	7	paper	paper	NOUN
gujaf-63	150	8	adopts	adopt	VERB
gujaf-63	150	9	a	a	DET
gujaf-63	150	10	quantitative	quantitative	ADJ
gujaf-63	150	11	approach	approach	NOUN
gujaf-63	150	12	whereby	whereby	SCONJ
gujaf-63	150	13	data	datum	NOUN
gujaf-63	150	14	on	on	ADP
gujaf-63	150	15	the	the	DET
gujaf-63	150	16	variables	variable	NOUN
gujaf-63	150	17	were	be	AUX
gujaf-63	150	18	extracted	extract	VERB
gujaf-63	150	19	from	from	ADP
gujaf-63	150	20	secondary	secondary	ADJ
gujaf-63	150	21	source	source	NOUN
gujaf-63	150	22	and	and	CCONJ
gujaf-63	150	23	subjected	subject	VERB
gujaf-63	150	24	to	to	ADP
gujaf-63	150	25	analysis	analysis	NOUN
gujaf-63	150	26	using	use	VERB
gujaf-63	150	27	some	some	DET
gujaf-63	150	28	appropriate	appropriate	ADJ
gujaf-63	150	29	statistical	statistical	ADJ
gujaf-63	150	30	techniques	technique	NOUN
gujaf-63	150	31	on	on	ADP
gujaf-63	150	32	the	the	DET
gujaf-63	150	33	basis	basis	NOUN
gujaf-63	150	34	of	of	ADP
gujaf-63	150	35	which	which	PRON
gujaf-63	150	36	conclusions	conclusion	NOUN
gujaf-63	150	37	were	be	AUX
gujaf-63	150	38	drawn	draw	VERB
gujaf-63	150	39	.	.	PUNCT
gujaf-63	151	1	in	in	ADP
gujaf-63	151	2	particular	particular	ADJ
gujaf-63	151	3	,	,	PUNCT
gujaf-63	151	4	data	datum	NOUN
gujaf-63	151	5	was	be	AUX
gujaf-63	151	6	generated	generate	VERB
gujaf-63	151	7	from	from	ADP
gujaf-63	151	8	annual	annual	ADJ
gujaf-63	151	9	reports	report	NOUN
gujaf-63	151	10	and	and	CCONJ
gujaf-63	151	11	accounts	account	NOUN
gujaf-63	151	12	of	of	ADP
gujaf-63	151	13	13	13	NUM
gujaf-63	151	14	dmbs	dmb	NOUN
gujaf-63	151	15	listed	list	VERB
gujaf-63	151	16	on	on	ADP
gujaf-63	151	17	the	the	DET
gujaf-63	151	18	nigerian	nigerian	ADJ
gujaf-63	151	19	stock	stock	NOUN
gujaf-63	151	20	exchange	exchange	NOUN
gujaf-63	151	21	as	as	ADP
gujaf-63	151	22	at	at	ADP
gujaf-63	151	23	31	31	NUM
gujaf-63	151	24	st	st	PROPN
gujaf-63	151	25	december	december	PROPN
gujaf-63	151	26	,	,	PUNCT
gujaf-63	151	27	2018	2018	NUM
gujaf-63	151	28	.	.	PUNCT
gujaf-63	152	1	other	other	ADJ
gujaf-63	152	2	dmbs	dmb	NOUN
gujaf-63	152	3	were	be	AUX
gujaf-63	152	4	excluded	exclude	VERB
gujaf-63	152	5	from	from	ADP
gujaf-63	152	6	the	the	DET
gujaf-63	152	7	study	study	NOUN
gujaf-63	152	8	because	because	SCONJ
gujaf-63	152	9	they	they	PRON
gujaf-63	152	10	were	be	AUX
gujaf-63	152	11	either	either	ADV
gujaf-63	152	12	merged	merge	VERB
gujaf-63	152	13	during	during	ADP
gujaf-63	152	14	the	the	DET
gujaf-63	152	15	study	study	NOUN
gujaf-63	152	16	period	period	NOUN
gujaf-63	152	17	or	or	CCONJ
gujaf-63	152	18	listed	list	VERB
gujaf-63	152	19	after	after	ADP
gujaf-63	152	20	2006	2006	NUM
gujaf-63	152	21	which	which	PRON
gujaf-63	152	22	was	be	AUX
gujaf-63	152	23	selected	select	VERB
gujaf-63	152	24	as	as	ADP
gujaf-63	152	25	the	the	DET
gujaf-63	152	26	based	base	VERB
gujaf-63	152	27	year	year	NOUN
gujaf-63	152	28	,	,	PUNCT
gujaf-63	152	29	meaning	mean	VERB
gujaf-63	152	30	these	these	DET
gujaf-63	152	31	banks	bank	NOUN
gujaf-63	152	32	had	have	VERB
gujaf-63	152	33	incomplete	incomplete	ADJ
gujaf-63	152	34	data	datum	NOUN
gujaf-63	152	35	.	.	PUNCT
gujaf-63	153	1	the	the	DET
gujaf-63	153	2	period	period	NOUN
gujaf-63	153	3	covered	cover	VERB
gujaf-63	153	4	was	be	AUX
gujaf-63	153	5	2006	2006	NUM
gujaf-63	153	6	to	to	ADP
gujaf-63	153	7	2018	2018	NUM
gujaf-63	153	8	.	.	PUNCT
gujaf-63	154	1	the	the	DET
gujaf-63	154	2	choice	choice	NOUN
gujaf-63	154	3	of	of	ADP
gujaf-63	154	4	2006	2006	NUM
gujaf-63	154	5	as	as	ADP
gujaf-63	154	6	the	the	DET
gujaf-63	154	7	based	base	VERB
gujaf-63	154	8	year	year	NOUN
gujaf-63	154	9	was	be	AUX
gujaf-63	154	10	because	because	SCONJ
gujaf-63	154	11	the	the	DET
gujaf-63	154	12	cbn	cbn	PROPN
gujaf-63	154	13	code	code	NOUN
gujaf-63	154	14	of	of	ADP
gujaf-63	154	15	corporate	corporate	ADJ
gujaf-63	154	16	governance	governance	NOUN
gujaf-63	154	17	which	which	PRON
gujaf-63	154	18	prescribed	prescribe	VERB
gujaf-63	154	19	for	for	ADP
gujaf-63	154	20	a	a	DET
gujaf-63	154	21	10	10	NUM
gujaf-63	154	22	-	-	PUNCT
gujaf-63	154	23	year	year	NOUN
gujaf-63	154	24	audit	audit	NOUN
gujaf-63	154	25	tenure	tenure	NOUN
gujaf-63	154	26	was	be	AUX
gujaf-63	154	27	introduced	introduce	VERB
gujaf-63	154	28	in	in	ADP
gujaf-63	154	29	that	that	DET
gujaf-63	154	30	year	year	NOUN
gujaf-63	154	31	.	.	PUNCT
gujaf-63	155	1	the	the	DET
gujaf-63	155	2	independent	independent	ADJ
gujaf-63	155	3	variables	variable	NOUN
gujaf-63	155	4	were	be	AUX
gujaf-63	155	5	audit	audit	NOUN
gujaf-63	155	6	firm	firm	ADJ
gujaf-63	155	7	size	size	NOUN
gujaf-63	155	8	,	,	PUNCT
gujaf-63	155	9	audit	audit	NOUN
gujaf-63	155	10	rotation	rotation	NOUN
gujaf-63	155	11	and	and	CCONJ
gujaf-63	155	12	gusau	gusau	ADJ
gujaf-63	155	13	journal	journal	NOUN
gujaf-63	155	14	of	of	ADP
gujaf-63	155	15	accounting	accounting	NOUN
gujaf-63	155	16	and	and	CCONJ
gujaf-63	155	17	finance	finance	NOUN
gujaf-63	155	18	,	,	PUNCT
gujaf-63	155	19	vol	vol	NOUN
gujaf-63	155	20	.	.	PROPN
gujaf-63	155	21	2	2	NUM
gujaf-63	155	22	,	,	PUNCT
gujaf-63	155	23	issue	issue	NOUN
gujaf-63	155	24	2	2	NUM
gujaf-63	155	25	,	,	PUNCT
gujaf-63	155	26	april	april	PROPN
gujaf-63	155	27	,	,	PUNCT
gujaf-63	155	28	2021	2021	NUM
gujaf-63	155	29	9	9	NUM
gujaf-63	155	30	non	non	ADJ
gujaf-63	155	31	-	-	ADJ
gujaf-63	155	32	audit	audit	ADJ
gujaf-63	155	33	services	service	NOUN
gujaf-63	155	34	while	while	SCONJ
gujaf-63	155	35	the	the	DET
gujaf-63	155	36	dependent	dependent	ADJ
gujaf-63	155	37	variable	variable	NOUN
gujaf-63	155	38	was	be	AUX
gujaf-63	155	39	auditor‟s	auditor‟s	PROPN
gujaf-63	155	40	independence	independence	NOUN
gujaf-63	155	41	.	.	PUNCT
gujaf-63	156	1	the	the	DET
gujaf-63	156	2	variable	variable	ADJ
gujaf-63	156	3	audit	audit	NOUN
gujaf-63	156	4	firm	firm	ADJ
gujaf-63	156	5	size	size	NOUN
gujaf-63	156	6	was	be	AUX
gujaf-63	156	7	measured	measure	VERB
gujaf-63	156	8	as	as	ADP
gujaf-63	156	9	a	a	DET
gujaf-63	156	10	dummy	dummy	ADJ
gujaf-63	156	11	variable	variable	NOUN
gujaf-63	156	12	whereby	whereby	SCONJ
gujaf-63	156	13	1	1	NUM
gujaf-63	156	14	was	be	AUX
gujaf-63	156	15	assigned	assign	VERB
gujaf-63	156	16	if	if	SCONJ
gujaf-63	156	17	a	a	DET
gujaf-63	156	18	bank	bank	NOUN
gujaf-63	156	19	was	be	AUX
gujaf-63	156	20	audited	audit	VERB
gujaf-63	156	21	by	by	ADP
gujaf-63	156	22	the	the	DET
gujaf-63	156	23	big4	big4	NOUN
gujaf-63	156	24	audit	audit	NOUN
gujaf-63	156	25	firms	firm	NOUN
gujaf-63	156	26	,	,	PUNCT
gujaf-63	156	27	otherwise	otherwise	ADV
gujaf-63	156	28	0	0	NUM
gujaf-63	156	29	(	(	PUNCT
gujaf-63	156	30	albeksh	albeksh	PROPN
gujaf-63	156	31	,	,	PUNCT
gujaf-63	156	32	2016	2016	NUM
gujaf-63	156	33	)	)	PUNCT
gujaf-63	156	34	.	.	PUNCT
gujaf-63	157	1	similarly	similarly	ADV
gujaf-63	157	2	,	,	PUNCT
gujaf-63	157	3	auditor	auditor	NOUN
gujaf-63	157	4	rotation	rotation	NOUN
gujaf-63	157	5	was	be	AUX
gujaf-63	157	6	assigned	assign	VERB
gujaf-63	157	7	a	a	DET
gujaf-63	157	8	dummy	dummy	ADJ
gujaf-63	157	9	variable	variable	NOUN
gujaf-63	157	10	1	1	NUM
gujaf-63	157	11	if	if	SCONJ
gujaf-63	157	12	there	there	PRON
gujaf-63	157	13	was	be	VERB
gujaf-63	157	14	rotation	rotation	NOUN
gujaf-63	157	15	after	after	ADP
gujaf-63	157	16	10	10	NUM
gujaf-63	157	17	years	year	NOUN
gujaf-63	157	18	,	,	PUNCT
gujaf-63	157	19	otherwise	otherwise	ADV
gujaf-63	157	20	0	0	NUM
gujaf-63	157	21	(	(	PUNCT
gujaf-63	157	22	bae	bae	NOUN
gujaf-63	157	23	,	,	PUNCT
gujaf-63	157	24	rho	rho	PROPN
gujaf-63	157	25	&	&	CCONJ
gujaf-63	157	26	ro	ro	NOUN
gujaf-63	157	27	,	,	PUNCT
gujaf-63	157	28	2007	2007	NUM
gujaf-63	157	29	)	)	PUNCT
gujaf-63	157	30	while	while	SCONJ
gujaf-63	157	31	non	non	ADJ
gujaf-63	157	32	-	-	ADJ
gujaf-63	157	33	audit	audit	ADJ
gujaf-63	157	34	services	service	NOUN
gujaf-63	157	35	was	be	AUX
gujaf-63	157	36	assigned	assign	VERB
gujaf-63	157	37	a	a	DET
gujaf-63	157	38	dummy	dummy	ADJ
gujaf-63	157	39	variable	variable	NOUN
gujaf-63	157	40	1	1	NUM
gujaf-63	157	41	if	if	SCONJ
gujaf-63	157	42	the	the	DET
gujaf-63	157	43	statutory	statutory	ADJ
gujaf-63	157	44	auditor	auditor	NOUN
gujaf-63	157	45	renders	render	VERB
gujaf-63	157	46	non	non	ADJ
gujaf-63	157	47	-	-	ADJ
gujaf-63	157	48	audit	audit	ADJ
gujaf-63	157	49	services	service	NOUN
gujaf-63	157	50	in	in	ADP
gujaf-63	157	51	any	any	DET
gujaf-63	157	52	year	year	NOUN
gujaf-63	157	53	,	,	PUNCT
gujaf-63	157	54	otherwise	otherwise	ADV
gujaf-63	157	55	0	0	NUM
gujaf-63	157	56	(	(	PUNCT
gujaf-63	157	57	sikka	sikka	NOUN
gujaf-63	157	58	,	,	PUNCT
gujaf-63	157	59	2009	2009	NUM
gujaf-63	157	60	)	)	PUNCT
gujaf-63	157	61	.	.	PUNCT
gujaf-63	158	1	the	the	DET
gujaf-63	158	2	dependent	dependent	ADJ
gujaf-63	158	3	variable	variable	NOUN
gujaf-63	158	4	,	,	PUNCT
gujaf-63	158	5	auditor‟s	auditor‟s	PRON
gujaf-63	158	6	independence	independence	NOUN
gujaf-63	158	7	was	be	AUX
gujaf-63	158	8	measured	measure	VERB
gujaf-63	158	9	as	as	ADP
gujaf-63	158	10	natural	natural	ADJ
gujaf-63	158	11	logarithm	logarithm	NOUN
gujaf-63	158	12	of	of	ADP
gujaf-63	158	13	audit	audit	NOUN
gujaf-63	158	14	fee	fee	NOUN
gujaf-63	158	15	(	(	PUNCT
gujaf-63	158	16	firth	firth	PROPN
gujaf-63	158	17	,	,	PUNCT
gujaf-63	158	18	1997	1997	NUM
gujaf-63	158	19	;	;	PUNCT
gujaf-63	158	20	salawu	salawu	NOUN
gujaf-63	158	21	,	,	PUNCT
gujaf-63	158	22	2017	2017	NUM
gujaf-63	158	23	)	)	PUNCT
gujaf-63	158	24	.	.	PUNCT
gujaf-63	159	1	the	the	DET
gujaf-63	159	2	paper	paper	NOUN
gujaf-63	159	3	adopted	adopt	VERB
gujaf-63	159	4	descriptive	descriptive	ADJ
gujaf-63	159	5	statistics	statistic	NOUN
gujaf-63	159	6	for	for	ADP
gujaf-63	159	7	data	datum	NOUN
gujaf-63	159	8	analysis	analysis	NOUN
gujaf-63	159	9	and	and	CCONJ
gujaf-63	159	10	tested	test	VERB
gujaf-63	159	11	the	the	DET
gujaf-63	159	12	formulated	formulated	ADJ
gujaf-63	159	13	hypotheses	hypothesis	NOUN
gujaf-63	159	14	using	use	VERB
gujaf-63	159	15	multiple	multiple	ADJ
gujaf-63	159	16	regression	regression	NOUN
gujaf-63	159	17	analysis	analysis	NOUN
gujaf-63	159	18	.	.	PUNCT
gujaf-63	160	1	multiple	multiple	ADJ
gujaf-63	160	2	regression	regression	NOUN
gujaf-63	160	3	was	be	AUX
gujaf-63	160	4	adopted	adopt	VERB
gujaf-63	160	5	because	because	SCONJ
gujaf-63	160	6	the	the	DET
gujaf-63	160	7	aim	aim	NOUN
gujaf-63	160	8	was	be	AUX
gujaf-63	160	9	to	to	PART
gujaf-63	160	10	predict	predict	VERB
gujaf-63	160	11	auditors	auditor	NOUN
gujaf-63	160	12	independence	independence	NOUN
gujaf-63	160	13	based	base	VERB
gujaf-63	160	14	on	on	ADP
gujaf-63	160	15	several	several	ADJ
gujaf-63	160	16	variables	variable	NOUN
gujaf-63	160	17	including	include	VERB
gujaf-63	160	18	audit	audit	NOUN
gujaf-63	160	19	firm	firm	ADJ
gujaf-63	160	20	size	size	NOUN
gujaf-63	160	21	,	,	PUNCT
gujaf-63	160	22	audit	audit	NOUN
gujaf-63	160	23	rotation	rotation	NOUN
gujaf-63	160	24	and	and	CCONJ
gujaf-63	160	25	non	non	ADJ
gujaf-63	160	26	-	-	ADJ
gujaf-63	160	27	audit	audit	ADJ
gujaf-63	160	28	services	service	NOUN
gujaf-63	160	29	.	.	PUNCT
gujaf-63	161	1	the	the	DET
gujaf-63	161	2	statistics	statistic	NOUN
gujaf-63	161	3	is	be	AUX
gujaf-63	161	4	appropriate	appropriate	ADJ
gujaf-63	161	5	when	when	SCONJ
gujaf-63	161	6	examining	examine	VERB
gujaf-63	161	7	linear	linear	NOUN
gujaf-63	161	8	relationship	relationship	NOUN
gujaf-63	161	9	between	between	ADP
gujaf-63	161	10	one	one	NUM
gujaf-63	161	11	dependent	dependent	ADJ
gujaf-63	161	12	variable	variable	NOUN
gujaf-63	161	13	and	and	CCONJ
gujaf-63	161	14	multiple	multiple	ADJ
gujaf-63	161	15	independent	independent	ADJ
gujaf-63	161	16	variables	variable	NOUN
gujaf-63	161	17	.	.	PUNCT
gujaf-63	162	1	diagnostic	diagnostic	ADJ
gujaf-63	162	2	tests	test	NOUN
gujaf-63	162	3	such	such	ADJ
gujaf-63	162	4	as	as	ADP
gujaf-63	162	5	stationary	stationary	ADJ
gujaf-63	162	6	test	test	NOUN
gujaf-63	162	7	,	,	PUNCT
gujaf-63	162	8	normality	normality	NOUN
gujaf-63	162	9	,	,	PUNCT
gujaf-63	162	10	multicollinearity	multicollinearity	NOUN
gujaf-63	162	11	and	and	CCONJ
gujaf-63	162	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-63	162	13	tests	test	NOUN
gujaf-63	162	14	were	be	AUX
gujaf-63	162	15	conducted	conduct	VERB
gujaf-63	162	16	to	to	PART
gujaf-63	162	17	ensure	ensure	VERB
gujaf-63	162	18	the	the	DET
gujaf-63	162	19	data	datum	NOUN
gujaf-63	162	20	pass	pass	VERB
gujaf-63	162	21	the	the	DET
gujaf-63	162	22	test	test	NOUN
gujaf-63	162	23	of	of	ADP
gujaf-63	162	24	the	the	DET
gujaf-63	162	25	selected	select	VERB
gujaf-63	162	26	technique	technique	NOUN
gujaf-63	162	27	of	of	ADP
gujaf-63	162	28	analysis	analysis	NOUN
gujaf-63	162	29	.	.	PUNCT
gujaf-63	163	1	the	the	DET
gujaf-63	163	2	regression	regression	NOUN
gujaf-63	163	3	model	model	NOUN
gujaf-63	163	4	is	be	AUX
gujaf-63	163	5	stated	state	VERB
gujaf-63	163	6	as	as	SCONJ
gujaf-63	163	7	follows	follow	VERB
gujaf-63	163	8	:	:	PUNCT
gujaf-63	163	9	aidit	aidit	NOUN
gujaf-63	163	10	=	=	NOUN
gujaf-63	163	11	β0+β1afsit+β2adrit+β3nasit+eit	β0+β1afsit+β2adrit+β3nasit+eit	X
gujaf-63	163	12	where	where	SCONJ
gujaf-63	163	13	:	:	PUNCT
gujaf-63	163	14	aid	aid	NOUN
gujaf-63	163	15	=	=	NOUN
gujaf-63	163	16	auditor	auditor	NOUN
gujaf-63	163	17	independence	independence	NOUN
gujaf-63	163	18	,	,	PUNCT
gujaf-63	163	19	afs	afs	NOUN
gujaf-63	163	20	=	=	NOUN
gujaf-63	163	21	audit	audit	NOUN
gujaf-63	163	22	firm	firm	ADJ
gujaf-63	163	23	size	size	NOUN
gujaf-63	163	24	,	,	PUNCT
gujaf-63	163	25	adr	adr	PROPN
gujaf-63	163	26	=	=	PROPN
gujaf-63	163	27	auditor	auditor	NOUN
gujaf-63	163	28	rotation	rotation	NOUN
gujaf-63	163	29	,	,	PUNCT
gujaf-63	163	30	nas	nas	PROPN
gujaf-63	163	31	=	=	NUM
gujaf-63	163	32	non	non	ADJ
gujaf-63	163	33	-	-	ADJ
gujaf-63	163	34	audit	audit	ADJ
gujaf-63	163	35	services	service	NOUN
gujaf-63	163	36	,	,	PUNCT
gujaf-63	163	37	β0	β0	PROPN
gujaf-63	163	38	,	,	PUNCT
gujaf-63	163	39	β1	β1	PROPN
gujaf-63	163	40	,	,	PUNCT
gujaf-63	163	41	β2	β2	NOUN
gujaf-63	163	42	,	,	PUNCT
gujaf-63	163	43	β3	β3	ADJ
gujaf-63	163	44	=	=	VERB
gujaf-63	163	45	regression	regression	NOUN
gujaf-63	163	46	coefficients	coefficient	NOUN
gujaf-63	163	47	,	,	PUNCT
gujaf-63	163	48	it	it	PRON
gujaf-63	163	49	=	=	PUNCT
gujaf-63	163	50	time	time	NOUN
gujaf-63	163	51	and	and	CCONJ
gujaf-63	163	52	bank	bank	NOUN
gujaf-63	163	53	,	,	PUNCT
gujaf-63	163	54	e	e	NOUN
gujaf-63	164	1	=	=	NOUN
gujaf-63	164	2	error	error	NOUN
gujaf-63	164	3	term	term	NOUN
gujaf-63	164	4	.	.	PUNCT
gujaf-63	165	1	a	a	DET
gujaf-63	165	2	prior	prior	ADJ
gujaf-63	165	3	expectation	expectation	NOUN
gujaf-63	165	4	was	be	AUX
gujaf-63	165	5	that	that	SCONJ
gujaf-63	165	6	afs	afs	PROPN
gujaf-63	165	7	and	and	CCONJ
gujaf-63	165	8	adr	adr	PROPN
gujaf-63	165	9	will	will	AUX
gujaf-63	165	10	impact	impact	VERB
gujaf-63	165	11	aid	aid	NOUN
gujaf-63	165	12	positively	positively	ADV
gujaf-63	165	13	while	while	SCONJ
gujaf-63	165	14	nas	nas	PROPN
gujaf-63	165	15	will	will	AUX
gujaf-63	165	16	impact	impact	VERB
gujaf-63	165	17	aid	aid	NOUN
gujaf-63	165	18	negatively	negatively	ADV
gujaf-63	165	19	.	.	PUNCT
gujaf-63	166	1	the	the	DET
gujaf-63	166	2	data	datum	NOUN
gujaf-63	166	3	were	be	AUX
gujaf-63	166	4	analysed	analyse	VERB
gujaf-63	166	5	using	use	VERB
gujaf-63	166	6	e	e	NOUN
gujaf-63	166	7	-	-	NOUN
gujaf-63	166	8	view	view	NOUN
gujaf-63	166	9	software	software	NOUN
gujaf-63	166	10	.	.	PUNCT
gujaf-63	167	1	4	4	X
gujaf-63	167	2	.	.	NOUN
gujaf-63	167	3	results	result	NOUN
gujaf-63	167	4	and	and	CCONJ
gujaf-63	167	5	discussion	discussion	NOUN
gujaf-63	167	6	table	table	NOUN
gujaf-63	167	7	1	1	NUM
gujaf-63	167	8	contains	contain	VERB
gujaf-63	167	9	the	the	DET
gujaf-63	167	10	descriptive	descriptive	ADJ
gujaf-63	167	11	statistics	statistic	NOUN
gujaf-63	167	12	results	result	NOUN
gujaf-63	167	13	of	of	ADP
gujaf-63	167	14	the	the	DET
gujaf-63	167	15	study	study	NOUN
gujaf-63	167	16	variables	variable	NOUN
gujaf-63	167	17	that	that	PRON
gujaf-63	167	18	helps	help	VERB
gujaf-63	167	19	explain	explain	VERB
gujaf-63	167	20	the	the	DET
gujaf-63	167	21	trends	trend	NOUN
gujaf-63	167	22	in	in	ADP
gujaf-63	167	23	the	the	DET
gujaf-63	167	24	data	data	NOUN
gujaf-63	167	25	sets	set	NOUN
gujaf-63	167	26	.	.	PUNCT
gujaf-63	168	1	table	table	NOUN
gujaf-63	168	2	1	1	NUM
gujaf-63	168	3	descriptive	descriptive	ADJ
gujaf-63	168	4	statistics	statistic	NOUN
gujaf-63	168	5	variable	variable	ADJ
gujaf-63	168	6	mean	mean	VERB
gujaf-63	168	7	std	std	PROPN
gujaf-63	168	8	.	.	PROPN
gujaf-63	168	9	dev	dev	PROPN
gujaf-63	168	10	.	.	PUNCT
gujaf-63	169	1	min	min	PROPN
gujaf-63	169	2	max	max	PROPN
gujaf-63	169	3	obs	obs	PROPN
gujaf-63	169	4	aid	aid	VERB
gujaf-63	169	5	4.3055	4.3055	NUM
gujaf-63	169	6	0.7429223	0.7429223	NUM
gujaf-63	169	7	0.4987	0.4987	NUM
gujaf-63	169	8	7.6789	7.6789	NUM
gujaf-63	169	9	169	169	NUM
gujaf-63	169	10	afs	afs	NOUN
gujaf-63	169	11	0.7363	0.7363	NUM
gujaf-63	169	12	0.4430993	0.4430993	NUM
gujaf-63	169	13	0.0000	0.0000	NUM
gujaf-63	169	14	1.0000	1.0000	NUM
gujaf-63	169	15	169	169	NUM
gujaf-63	169	16	adr	adr	PROPN
gujaf-63	169	17	0.8500	0.8500	NUM
gujaf-63	169	18	0.358354	0.358354	NUM
gujaf-63	169	19	0.0000	0.0000	NUM
gujaf-63	169	20	1.0000	1.0000	NUM
gujaf-63	169	21	169	169	NUM
gujaf-63	169	22	nas	nas	NOUN
gujaf-63	169	23	0.6786	0.6786	NUM
gujaf-63	169	24	0.468702	0.468702	NUM
gujaf-63	169	25	0.0000	0.0000	NUM
gujaf-63	169	26	1.0000	1.0000	NUM
gujaf-63	169	27	169	169	NUM
gujaf-63	169	28	source	source	NOUN
gujaf-63	169	29	:	:	PUNCT
gujaf-63	169	30	e	e	NOUN
gujaf-63	169	31	-	-	NOUN
gujaf-63	169	32	views	view	NOUN
gujaf-63	169	33	output	output	NOUN
gujaf-63	169	34	,	,	PUNCT
gujaf-63	169	35	2021	2021	NUM
gujaf-63	169	36	.	.	PUNCT
gujaf-63	170	1	table	table	NOUN
gujaf-63	170	2	1	1	NUM
gujaf-63	170	3	shows	show	VERB
gujaf-63	170	4	that	that	SCONJ
gujaf-63	170	5	the	the	DET
gujaf-63	170	6	mean	mean	ADJ
gujaf-63	170	7	auditor‟s	auditor‟s	PROPN
gujaf-63	170	8	independence	independence	NOUN
gujaf-63	170	9	was	be	AUX
gujaf-63	170	10	4.3055	4.3055	NUM
gujaf-63	170	11	indicating	indicate	VERB
gujaf-63	170	12	the	the	DET
gujaf-63	170	13	average	average	ADJ
gujaf-63	170	14	amount	amount	NOUN
gujaf-63	170	15	in	in	ADP
gujaf-63	170	16	audit	audit	NOUN
gujaf-63	170	17	fee	fee	NOUN
gujaf-63	170	18	paid	pay	VERB
gujaf-63	170	19	to	to	PART
gujaf-63	170	20	audit	audit	VERB
gujaf-63	170	21	firms	firm	NOUN
gujaf-63	170	22	by	by	ADP
gujaf-63	170	23	banks	bank	NOUN
gujaf-63	170	24	during	during	ADP
gujaf-63	170	25	the	the	DET
gujaf-63	170	26	study	study	NOUN
gujaf-63	170	27	period	period	NOUN
gujaf-63	170	28	.	.	PUNCT
gujaf-63	171	1	the	the	DET
gujaf-63	171	2	mean	mean	ADJ
gujaf-63	171	3	value	value	NOUN
gujaf-63	171	4	of	of	ADP
gujaf-63	171	5	audit	audit	NOUN
gujaf-63	171	6	firm	firm	ADJ
gujaf-63	171	7	size	size	NOUN
gujaf-63	171	8	(	(	PUNCT
gujaf-63	171	9	afs	afs	NOUN
gujaf-63	171	10	)	)	PUNCT
gujaf-63	171	11	was	be	AUX
gujaf-63	171	12	0.7363	0.7363	NUM
gujaf-63	171	13	while	while	SCONJ
gujaf-63	171	14	that	that	PRON
gujaf-63	171	15	of	of	ADP
gujaf-63	171	16	auditor	auditor	NOUN
gujaf-63	171	17	rotation	rotation	PROPN
gujaf-63	171	18	(	(	PUNCT
gujaf-63	171	19	adr	adr	PROPN
gujaf-63	171	20	)	)	PUNCT
gujaf-63	171	21	and	and	CCONJ
gujaf-63	171	22	non	non	ADJ
gujaf-63	171	23	-	-	ADJ
gujaf-63	171	24	audit	audit	ADJ
gujaf-63	171	25	services	service	NOUN
gujaf-63	171	26	(	(	PUNCT
gujaf-63	171	27	nas	nas	PROPN
gujaf-63	171	28	)	)	PUNCT
gujaf-63	171	29	were	be	AUX
gujaf-63	171	30	0.8500	0.8500	NUM
gujaf-63	171	31	and	and	CCONJ
gujaf-63	171	32	0.6786	0.6786	NUM
gujaf-63	171	33	respectively	respectively	ADV
gujaf-63	171	34	.	.	PUNCT
gujaf-63	172	1	the	the	DET
gujaf-63	172	2	afs	afs	NOUN
gujaf-63	172	3	of	of	ADP
gujaf-63	172	4	0.7363	0.7363	NUM
gujaf-63	172	5	is	be	AUX
gujaf-63	172	6	an	an	DET
gujaf-63	172	7	indication	indication	NOUN
gujaf-63	172	8	that	that	SCONJ
gujaf-63	172	9	about	about	ADP
gujaf-63	172	10	73.63	73.63	NUM
gujaf-63	172	11	%	%	NOUN
gujaf-63	172	12	of	of	ADP
gujaf-63	172	13	the	the	DET
gujaf-63	172	14	audit	audit	NOUN
gujaf-63	172	15	firms	firm	NOUN
gujaf-63	172	16	that	that	PRON
gujaf-63	172	17	audited	audit	VERB
gujaf-63	172	18	banks	bank	NOUN
gujaf-63	172	19	during	during	ADP
gujaf-63	172	20	the	the	DET
gujaf-63	172	21	study	study	NOUN
gujaf-63	172	22	period	period	NOUN
gujaf-63	172	23	were	be	AUX
gujaf-63	172	24	the	the	DET
gujaf-63	172	25	big-4	big-4	ADJ
gujaf-63	172	26	auditors	auditor	NOUN
gujaf-63	172	27	.	.	PUNCT
gujaf-63	173	1	the	the	DET
gujaf-63	173	2	adr	adr	PROPN
gujaf-63	173	3	of	of	ADP
gujaf-63	173	4	0.8500	0.8500	NUM
gujaf-63	173	5	means	mean	VERB
gujaf-63	173	6	that	that	SCONJ
gujaf-63	173	7	about	about	ADP
gujaf-63	173	8	85.00	85.00	NUM
gujaf-63	173	9	%	%	NOUN
gujaf-63	173	10	of	of	ADP
gujaf-63	173	11	the	the	DET
gujaf-63	173	12	banks	bank	NOUN
gujaf-63	173	13	changed	change	VERB
gujaf-63	173	14	their	their	PRON
gujaf-63	173	15	auditors	auditor	NOUN
gujaf-63	173	16	after	after	ADP
gujaf-63	173	17	the	the	DET
gujaf-63	173	18	10	10	NUM
gujaf-63	173	19	years	year	NOUN
gujaf-63	173	20	period	period	NOUN
gujaf-63	173	21	required	require	VERB
gujaf-63	173	22	by	by	ADP
gujaf-63	173	23	the	the	DET
gujaf-63	173	24	cbn	cbn	PROPN
gujaf-63	173	25	.	.	PUNCT
gujaf-63	174	1	also	also	ADV
gujaf-63	174	2	,	,	PUNCT
gujaf-63	174	3	the	the	DET
gujaf-63	174	4	nas	nas	NOUN
gujaf-63	174	5	value	value	NOUN
gujaf-63	174	6	of	of	ADP
gujaf-63	174	7	0.6786	0.6786	NUM
gujaf-63	174	8	is	be	AUX
gujaf-63	174	9	an	an	DET
gujaf-63	174	10	indication	indication	NOUN
gujaf-63	174	11	that	that	SCONJ
gujaf-63	174	12	about	about	ADV
gujaf-63	174	13	67.86	67.86	NUM
gujaf-63	174	14	%	%	NOUN
gujaf-63	174	15	of	of	ADP
gujaf-63	174	16	the	the	DET
gujaf-63	174	17	auditors	auditor	NOUN
gujaf-63	174	18	rendered	render	VERB
gujaf-63	174	19	one	one	NUM
gujaf-63	174	20	form	form	NOUN
gujaf-63	174	21	of	of	ADP
gujaf-63	174	22	non	non	ADJ
gujaf-63	174	23	-	-	ADJ
gujaf-63	174	24	audit	audit	ADJ
gujaf-63	174	25	services	service	NOUN
gujaf-63	174	26	or	or	CCONJ
gujaf-63	174	27	another	another	PRON
gujaf-63	174	28	to	to	ADP
gujaf-63	174	29	clients	client	NOUN
gujaf-63	174	30	during	during	ADP
gujaf-63	174	31	the	the	DET
gujaf-63	174	32	period	period	NOUN
gujaf-63	174	33	studied	study	VERB
gujaf-63	174	34	.	.	PUNCT
gujaf-63	175	1	the	the	DET
gujaf-63	175	2	standard	standard	ADJ
gujaf-63	175	3	deviations	deviation	NOUN
gujaf-63	175	4	show	show	VERB
gujaf-63	175	5	elements	element	NOUN
gujaf-63	175	6	of	of	ADP
gujaf-63	175	7	wide	wide	ADJ
gujaf-63	175	8	dispersion	dispersion	NOUN
gujaf-63	175	9	around	around	ADP
gujaf-63	175	10	the	the	DET
gujaf-63	175	11	mean	mean	ADJ
gujaf-63	175	12	values	value	NOUN
gujaf-63	175	13	of	of	ADP
gujaf-63	175	14	all	all	DET
gujaf-63	175	15	the	the	DET
gujaf-63	175	16	variables	variable	NOUN
gujaf-63	175	17	,	,	PUNCT
gujaf-63	175	18	except	except	SCONJ
gujaf-63	175	19	auditor	auditor	NOUN
gujaf-63	175	20	independence	independence	NOUN
gujaf-63	175	21	(	(	PUNCT
gujaf-63	175	22	aid	aid	NOUN
gujaf-63	175	23	)	)	PUNCT
gujaf-63	175	24	which	which	PRON
gujaf-63	175	25	has	have	VERB
gujaf-63	175	26	a	a	DET
gujaf-63	175	27	low	low	ADJ
gujaf-63	175	28	standard	standard	ADJ
gujaf-63	175	29	deviation	deviation	NOUN
gujaf-63	175	30	compared	compare	VERB
gujaf-63	175	31	to	to	ADP
gujaf-63	175	32	the	the	DET
gujaf-63	175	33	mean	mean	ADJ
gujaf-63	175	34	value	value	NOUN
gujaf-63	175	35	of	of	ADP
gujaf-63	175	36	4.3055	4.3055	NUM
gujaf-63	175	37	.	.	PUNCT
gujaf-63	176	1	a	a	DET
gujaf-63	176	2	number	number	NOUN
gujaf-63	176	3	of	of	ADP
gujaf-63	176	4	diagnostics	diagnostic	NOUN
gujaf-63	176	5	tests	test	NOUN
gujaf-63	176	6	were	be	AUX
gujaf-63	176	7	conducted	conduct	VERB
gujaf-63	176	8	to	to	PART
gujaf-63	176	9	determine	determine	VERB
gujaf-63	176	10	whether	whether	SCONJ
gujaf-63	176	11	or	or	CCONJ
gujaf-63	176	12	not	not	PART
gujaf-63	176	13	the	the	DET
gujaf-63	176	14	data	datum	NOUN
gujaf-63	176	15	used	use	VERB
gujaf-63	176	16	for	for	ADP
gujaf-63	176	17	analysis	analysis	NOUN
gujaf-63	176	18	satisfies	satisfie	NOUN
gujaf-63	176	19	the	the	DET
gujaf-63	176	20	basic	basic	ADJ
gujaf-63	176	21	assumptions	assumption	NOUN
gujaf-63	176	22	of	of	ADP
gujaf-63	176	23	linear	linear	ADJ
gujaf-63	176	24	regression	regression	NOUN
gujaf-63	176	25	therefore	therefore	ADV
gujaf-63	176	26	reliability	reliability	NOUN
gujaf-63	176	27	of	of	ADP
gujaf-63	176	28	results	result	NOUN
gujaf-63	176	29	.	.	PUNCT
gujaf-63	177	1	to	to	PART
gujaf-63	177	2	tests	test	NOUN
gujaf-63	177	3	for	for	ADP
gujaf-63	177	4	normality	normality	NOUN
gujaf-63	177	5	,	,	PUNCT
gujaf-63	177	6	the	the	DET
gujaf-63	177	7	jarque	jarque	NOUN
gujaf-63	177	8	-	-	PUNCT
gujaf-63	177	9	bera	bera	NOUN
gujaf-63	177	10	test	test	NOUN
gujaf-63	177	11	was	be	AUX
gujaf-63	177	12	performed	perform	VERB
gujaf-63	177	13	.	.	PUNCT
gujaf-63	178	1	this	this	DET
gujaf-63	178	2	test	test	NOUN
gujaf-63	178	3	is	be	AUX
gujaf-63	178	4	a	a	DET
gujaf-63	178	5	goodness	goodness	NOUN
gujaf-63	178	6	-	-	PUNCT
gujaf-63	178	7	of	of	ADP
gujaf-63	178	8	-	-	PUNCT
gujaf-63	178	9	fit	fit	NOUN
gujaf-63	178	10	test	test	NOUN
gujaf-63	178	11	that	that	PRON
gujaf-63	178	12	gusau	gusau	ADJ
gujaf-63	178	13	journal	journal	NOUN
gujaf-63	178	14	of	of	ADP
gujaf-63	178	15	accounting	accounting	NOUN
gujaf-63	178	16	and	and	CCONJ
gujaf-63	178	17	finance	finance	NOUN
gujaf-63	178	18	,	,	PUNCT
gujaf-63	178	19	vol	vol	NOUN
gujaf-63	178	20	.	.	PROPN
gujaf-63	178	21	2	2	NUM
gujaf-63	178	22	,	,	PUNCT
gujaf-63	178	23	issue	issue	NOUN
gujaf-63	178	24	2	2	NUM
gujaf-63	178	25	,	,	PUNCT
gujaf-63	178	26	april	april	PROPN
gujaf-63	178	27	,	,	PUNCT
gujaf-63	178	28	2021	2021	NUM
gujaf-63	178	29	10	10	NUM
gujaf-63	178	30	shows	show	VERB
gujaf-63	178	31	whether	whether	SCONJ
gujaf-63	178	32	sampled	sample	VERB
gujaf-63	178	33	data	datum	NOUN
gujaf-63	178	34	have	have	VERB
gujaf-63	178	35	the	the	DET
gujaf-63	178	36	skewness	skewness	NOUN
gujaf-63	178	37	and	and	CCONJ
gujaf-63	178	38	kurtosis	kurtosis	VERB
gujaf-63	178	39	matching	match	VERB
gujaf-63	178	40	a	a	DET
gujaf-63	178	41	normal	normal	ADJ
gujaf-63	178	42	distribution	distribution	NOUN
gujaf-63	178	43	.	.	PUNCT
gujaf-63	179	1	the	the	DET
gujaf-63	179	2	results	result	NOUN
gujaf-63	179	3	of	of	ADP
gujaf-63	179	4	the	the	DET
gujaf-63	179	5	test	test	NOUN
gujaf-63	179	6	show	show	NOUN
gujaf-63	179	7	jarque	jarque	NOUN
gujaf-63	179	8	-	-	PUNCT
gujaf-63	179	9	bera	bera	NOUN
gujaf-63	179	10	value	value	NOUN
gujaf-63	179	11	of	of	ADP
gujaf-63	179	12	4.0217	4.0217	NUM
gujaf-63	179	13	with	with	ADP
gujaf-63	179	14	corresponding	correspond	VERB
gujaf-63	179	15	probability	probability	NOUN
gujaf-63	179	16	value	value	NOUN
gujaf-63	179	17	of	of	ADP
gujaf-63	179	18	0.1339	0.1339	NUM
gujaf-63	179	19	indicating	indicate	VERB
gujaf-63	179	20	that	that	SCONJ
gujaf-63	179	21	the	the	DET
gujaf-63	179	22	data	data	NOUN
gujaf-63	179	23	is	be	AUX
gujaf-63	179	24	normally	normally	ADV
gujaf-63	179	25	distributed	distribute	VERB
gujaf-63	179	26	.	.	PUNCT
gujaf-63	180	1	to	to	PART
gujaf-63	180	2	test	test	VERB
gujaf-63	180	3	for	for	ADP
gujaf-63	180	4	multicollinearity	multicollinearity	NOUN
gujaf-63	180	5	problem	problem	NOUN
gujaf-63	180	6	,	,	PUNCT
gujaf-63	180	7	variance	variance	NOUN
gujaf-63	180	8	inflation	inflation	NOUN
gujaf-63	180	9	factor	factor	NOUN
gujaf-63	180	10	(	(	PUNCT
gujaf-63	180	11	vif	vif	NOUN
gujaf-63	180	12	)	)	PUNCT
gujaf-63	180	13	was	be	AUX
gujaf-63	180	14	used	use	VERB
gujaf-63	180	15	.	.	PUNCT
gujaf-63	181	1	the	the	DET
gujaf-63	181	2	vif	vif	NOUN
gujaf-63	181	3	in	in	ADP
gujaf-63	181	4	the	the	DET
gujaf-63	181	5	data	data	NOUN
gujaf-63	181	6	sets	set	NOUN
gujaf-63	181	7	range	range	VERB
gujaf-63	181	8	from	from	ADP
gujaf-63	181	9	a	a	DET
gujaf-63	181	10	minimum	minimum	NOUN
gujaf-63	181	11	of	of	ADP
gujaf-63	181	12	1.0147	1.0147	NUM
gujaf-63	181	13	to	to	ADP
gujaf-63	181	14	a	a	DET
gujaf-63	181	15	maximum	maximum	NOUN
gujaf-63	181	16	of	of	ADP
gujaf-63	181	17	1.2047	1.2047	NUM
gujaf-63	181	18	.	.	PUNCT
gujaf-63	182	1	since	since	SCONJ
gujaf-63	182	2	the	the	DET
gujaf-63	182	3	vif	vif	NOUN
gujaf-63	182	4	for	for	ADP
gujaf-63	182	5	all	all	DET
gujaf-63	182	6	variables	variable	NOUN
gujaf-63	182	7	is	be	AUX
gujaf-63	182	8	less	less	ADJ
gujaf-63	182	9	than	than	ADP
gujaf-63	182	10	10	10	NUM
gujaf-63	182	11	,	,	PUNCT
gujaf-63	182	12	it	it	PRON
gujaf-63	182	13	means	mean	VERB
gujaf-63	182	14	that	that	SCONJ
gujaf-63	182	15	there	there	PRON
gujaf-63	182	16	is	be	VERB
gujaf-63	182	17	no	no	DET
gujaf-63	182	18	multicollinearity	multicollinearity	NOUN
gujaf-63	182	19	problem	problem	NOUN
gujaf-63	182	20	between	between	ADP
gujaf-63	182	21	the	the	DET
gujaf-63	182	22	independent	independent	ADJ
gujaf-63	182	23	variables	variable	NOUN
gujaf-63	182	24	.	.	PUNCT
gujaf-63	183	1	further	far	ADV
gujaf-63	183	2	,	,	PUNCT
gujaf-63	183	3	the	the	DET
gujaf-63	183	4	breuchpegan	breuchpegan	NOUN
gujaf-63	183	5	test	test	NOUN
gujaf-63	183	6	was	be	AUX
gujaf-63	183	7	used	use	VERB
gujaf-63	183	8	to	to	PART
gujaf-63	183	9	examine	examine	VERB
gujaf-63	183	10	the	the	DET
gujaf-63	183	11	presence	presence	NOUN
gujaf-63	183	12	of	of	ADP
gujaf-63	183	13	heteroscedasticity	heteroscedasticity	NOUN
gujaf-63	183	14	.	.	PUNCT
gujaf-63	184	1	the	the	DET
gujaf-63	184	2	result	result	NOUN
gujaf-63	184	3	of	of	ADP
gujaf-63	184	4	the	the	DET
gujaf-63	184	5	breuschpegan	breuschpegan	ADJ
gujaf-63	184	6	/	/	SYM
gujaf-63	184	7	cook	cook	NOUN
gujaf-63	184	8	-	-	PUNCT
gujaf-63	184	9	weisebaerg	weisebaerg	NOUN
gujaf-63	184	10	test	test	NOUN
gujaf-63	184	11	shows	show	VERB
gujaf-63	184	12	f	f	PROPN
gujaf-63	184	13	-	-	PUNCT
gujaf-63	184	14	statistics	statistic	NOUN
gujaf-63	184	15	value	value	NOUN
gujaf-63	184	16	of	of	ADP
gujaf-63	184	17	2.4868	2.4868	NUM
gujaf-63	184	18	with	with	ADP
gujaf-63	184	19	probability	probability	NOUN
gujaf-63	184	20	chi	chi	NOUN
gujaf-63	184	21	2	2	NUM
gujaf-63	184	22	value	value	NOUN
gujaf-63	184	23	of	of	ADP
gujaf-63	184	24	0.0859	0.0859	NUM
gujaf-63	184	25	indicating	indicate	VERB
gujaf-63	184	26	the	the	DET
gujaf-63	184	27	absence	absence	NOUN
gujaf-63	184	28	of	of	ADP
gujaf-63	184	29	heterosckedasticity	heterosckedasticity	NOUN
gujaf-63	184	30	but	but	CCONJ
gujaf-63	184	31	presence	presence	NOUN
gujaf-63	184	32	of	of	ADP
gujaf-63	184	33	homoscedasticity	homoscedasticity	NOUN
gujaf-63	184	34	,	,	PUNCT
gujaf-63	184	35	the	the	DET
gujaf-63	184	36	ideal	ideal	ADJ
gujaf-63	184	37	condition	condition	NOUN
gujaf-63	184	38	for	for	ADP
gujaf-63	184	39	the	the	DET
gujaf-63	184	40	test	test	NOUN
gujaf-63	184	41	.	.	PUNCT
gujaf-63	185	1	to	to	PART
gujaf-63	185	2	decide	decide	VERB
gujaf-63	185	3	between	between	ADP
gujaf-63	185	4	which	which	PRON
gujaf-63	185	5	of	of	ADP
gujaf-63	185	6	either	either	CCONJ
gujaf-63	185	7	the	the	DET
gujaf-63	185	8	fixed	fix	VERB
gujaf-63	185	9	effect	effect	NOUN
gujaf-63	185	10	model	model	NOUN
gujaf-63	185	11	or	or	CCONJ
gujaf-63	185	12	random	random	ADJ
gujaf-63	185	13	effect	effect	NOUN
gujaf-63	185	14	model	model	NOUN
gujaf-63	185	15	is	be	AUX
gujaf-63	185	16	more	more	ADV
gujaf-63	185	17	appropriate	appropriate	ADJ
gujaf-63	185	18	for	for	ADP
gujaf-63	185	19	interpretation	interpretation	NOUN
gujaf-63	185	20	,	,	PUNCT
gujaf-63	185	21	hausman	hausman	PROPN
gujaf-63	185	22	specification	specification	NOUN
gujaf-63	185	23	test	test	NOUN
gujaf-63	185	24	was	be	AUX
gujaf-63	185	25	performed	perform	VERB
gujaf-63	185	26	.	.	PUNCT
gujaf-63	186	1	the	the	DET
gujaf-63	186	2	results	result	NOUN
gujaf-63	186	3	of	of	ADP
gujaf-63	186	4	the	the	DET
gujaf-63	186	5	hausman	hausman	PROPN
gujaf-63	186	6	test	test	NOUN
gujaf-63	186	7	shows	show	VERB
gujaf-63	186	8	chi	chi	ADJ
gujaf-63	186	9	2	2	NUM
gujaf-63	186	10	value	value	NOUN
gujaf-63	186	11	of	of	ADP
gujaf-63	186	12	7.0368	7.0368	NUM
gujaf-63	186	13	with	with	ADP
gujaf-63	186	14	corresponding	correspond	VERB
gujaf-63	186	15	p	p	NOUN
gujaf-63	186	16	-	-	PUNCT
gujaf-63	186	17	value	value	NOUN
gujaf-63	186	18	of	of	ADP
gujaf-63	186	19	0.0707	0.0707	NUM
gujaf-63	186	20	,	,	PUNCT
gujaf-63	186	21	implying	imply	VERB
gujaf-63	186	22	that	that	SCONJ
gujaf-63	186	23	the	the	DET
gujaf-63	186	24	random	random	ADJ
gujaf-63	186	25	effect	effect	NOUN
gujaf-63	186	26	model	model	NOUN
gujaf-63	186	27	was	be	AUX
gujaf-63	186	28	the	the	DET
gujaf-63	186	29	appropriate	appropriate	ADJ
gujaf-63	186	30	model	model	NOUN
gujaf-63	186	31	of	of	ADP
gujaf-63	186	32	analysis	analysis	NOUN
gujaf-63	186	33	.	.	PUNCT
gujaf-63	187	1	further	far	ADV
gujaf-63	187	2	,	,	PUNCT
gujaf-63	187	3	the	the	DET
gujaf-63	187	4	breusch	breusch	NOUN
gujaf-63	187	5	and	and	CCONJ
gujaf-63	187	6	pagan	pagan	VERB
gujaf-63	187	7	lagrangian	lagrangian	ADJ
gujaf-63	187	8	multiplier	multipli	ADJ
gujaf-63	187	9	test	test	NOUN
gujaf-63	187	10	for	for	ADP
gujaf-63	187	11	random	random	ADJ
gujaf-63	187	12	effects	effect	NOUN
gujaf-63	187	13	was	be	AUX
gujaf-63	187	14	conducted	conduct	VERB
gujaf-63	187	15	to	to	PART
gujaf-63	187	16	decide	decide	VERB
gujaf-63	187	17	whether	whether	SCONJ
gujaf-63	187	18	the	the	DET
gujaf-63	187	19	random	random	ADJ
gujaf-63	187	20	effect	effect	NOUN
gujaf-63	187	21	was	be	AUX
gujaf-63	187	22	more	more	ADV
gujaf-63	187	23	appropriate	appropriate	ADJ
gujaf-63	187	24	than	than	ADP
gujaf-63	187	25	the	the	DET
gujaf-63	187	26	ordinary	ordinary	ADJ
gujaf-63	187	27	least	least	ADJ
gujaf-63	187	28	square	square	ADJ
gujaf-63	187	29	method	method	NOUN
gujaf-63	187	30	.	.	PUNCT
gujaf-63	188	1	the	the	DET
gujaf-63	188	2	result	result	NOUN
gujaf-63	188	3	indicated	indicate	VERB
gujaf-63	188	4	p	p	NUM
gujaf-63	188	5	-	-	PUNCT
gujaf-63	188	6	value	value	NOUN
gujaf-63	188	7	of	of	ADP
gujaf-63	188	8	0.0001	0.0001	NUM
gujaf-63	188	9	which	which	PRON
gujaf-63	188	10	is	be	AUX
gujaf-63	188	11	less	less	ADJ
gujaf-63	188	12	than	than	ADP
gujaf-63	188	13	the	the	DET
gujaf-63	188	14	0.05	0.05	NUM
gujaf-63	188	15	level	level	NOUN
gujaf-63	188	16	of	of	ADP
gujaf-63	188	17	significance	significance	NOUN
gujaf-63	188	18	,	,	PUNCT
gujaf-63	188	19	implying	imply	VERB
gujaf-63	188	20	that	that	SCONJ
gujaf-63	188	21	the	the	DET
gujaf-63	188	22	random	random	ADJ
gujaf-63	188	23	effect	effect	NOUN
gujaf-63	188	24	is	be	AUX
gujaf-63	188	25	preferred	prefer	VERB
gujaf-63	188	26	for	for	ADP
gujaf-63	188	27	interpretation	interpretation	NOUN
gujaf-63	188	28	.	.	PUNCT
gujaf-63	189	1	the	the	DET
gujaf-63	189	2	result	result	NOUN
gujaf-63	189	3	of	of	ADP
gujaf-63	189	4	random	random	ADJ
gujaf-63	189	5	effect	effect	NOUN
gujaf-63	189	6	regression	regression	NOUN
gujaf-63	189	7	model	model	NOUN
gujaf-63	189	8	is	be	AUX
gujaf-63	189	9	presented	present	VERB
gujaf-63	189	10	in	in	ADP
gujaf-63	189	11	table	table	NOUN
gujaf-63	189	12	2	2	NUM
gujaf-63	189	13	.	.	PUNCT
gujaf-63	189	14	table	table	NOUN
gujaf-63	189	15	2	2	NUM
gujaf-63	189	16	regression	regression	NOUN
gujaf-63	189	17	results	result	VERB
gujaf-63	189	18	variable	variable	ADJ
gujaf-63	189	19	coefficient	coefficient	NOUN
gujaf-63	189	20	std	std	NOUN
gujaf-63	189	21	.	.	NOUN
gujaf-63	189	22	error	error	NOUN
gujaf-63	189	23	t	t	NOUN
gujaf-63	189	24	-	-	PUNCT
gujaf-63	189	25	statistic	statistic	NOUN
gujaf-63	189	26	prob	prob	NOUN
gujaf-63	189	27	.	.	PUNCT
gujaf-63	190	1	c	c	PROPN
gujaf-63	190	2	-0.194385	-0.194385	VERB
gujaf-63	190	3	0.094989	0.094989	NUM
gujaf-63	190	4	-2.046404	-2.046404	NOUN
gujaf-63	190	5	0.0428	0.0428	NUM
gujaf-63	190	6	afs	afs	NOUN
gujaf-63	191	1	0.976139	0.976139	PROPN
gujaf-63	191	2	*	*	PUNCT
gujaf-63	191	3	0.083048	0.083048	NUM
gujaf-63	191	4	11.75395	11.75395	NUM
gujaf-63	191	5	0.0000	0.0000	NUM
gujaf-63	191	6	adr	adr	PROPN
gujaf-63	191	7	0.194385	0.194385	NUM
gujaf-63	191	8	0.060897	0.060897	NUM
gujaf-63	191	9	3.192039	3.192039	NUM
gujaf-63	191	10	0.0018	0.0018	NUM
gujaf-63	191	11	nas	nas	NOUN
gujaf-63	191	12	-0.019116	-0.019116	NOUN
gujaf-63	191	13	0.045855	0.045855	NUM
gujaf-63	191	14	-0.416874	-0.416874	NOUN
gujaf-63	191	15	0.6775	0.6775	NUM
gujaf-63	191	16	effects	effect	NOUN
gujaf-63	191	17	specification	specification	NOUN
gujaf-63	191	18	period	period	NOUN
gujaf-63	191	19	fixed	fix	VERB
gujaf-63	191	20	(	(	PUNCT
gujaf-63	191	21	dummy	dummy	ADJ
gujaf-63	191	22	variables	variable	NOUN
gujaf-63	191	23	)	)	PUNCT
gujaf-63	191	24	r	r	X
gujaf-63	191	25	-	-	PUNCT
gujaf-63	191	26	squared	square	VERB
gujaf-63	191	27	0.588993	0.588993	NUM
gujaf-63	191	28	mean	mean	VERB
gujaf-63	191	29	dependent	dependent	ADJ
gujaf-63	191	30	var	var	NOUN
gujaf-63	191	31	0.864286	0.864286	NUM
gujaf-63	191	32	adjusted	adjusted	ADJ
gujaf-63	191	33	r	r	NOUN
gujaf-63	191	34	-	-	PUNCT
gujaf-63	191	35	squared	square	VERB
gujaf-63	191	36	0.550158	0.550158	NUM
gujaf-63	191	37	s.d	s.d	PROPN
gujaf-63	191	38	.	.	PUNCT
gujaf-63	192	1	dependent	dependent	ADJ
gujaf-63	192	2	var	var	NOUN
gujaf-63	192	3	0.343715	0.343715	NUM
gujaf-63	192	4	s.e	s.e	PROPN
gujaf-63	192	5	.	.	PROPN
gujaf-63	192	6	of	of	ADP
gujaf-63	192	7	regression	regression	NOUN
gujaf-63	192	8	0.230530	0.230530	NUM
gujaf-63	192	9	akaike	akaike	ADJ
gujaf-63	192	10	info	info	NOUN
gujaf-63	192	11	criterion	criterion	NOUN
gujaf-63	192	12	-0.008609	-0.008609	NOUN
gujaf-63	192	13	sum	sum	VERB
gujaf-63	192	14	squared	square	VERB
gujaf-63	192	15	resid	resid	VERB
gujaf-63	192	16	6.749321	6.749321	NUM
gujaf-63	192	17	schwarz	schwarz	NOUN
gujaf-63	192	18	criterion	criterion	NOUN
gujaf-63	192	19	0.264543	0.264543	NUM
gujaf-63	192	20	log	log	NOUN
gujaf-63	192	21	likelihood	likelihood	NOUN
gujaf-63	192	22	13.60265	13.60265	NUM
gujaf-63	192	23	hannan	hannan	PROPN
gujaf-63	192	24	-	-	PUNCT
gujaf-63	192	25	quinn	quinn	PROPN
gujaf-63	192	26	criter	criter	NOUN
gujaf-63	192	27	.	.	PUNCT
gujaf-63	193	1	0.102392	0.102392	NUM
gujaf-63	193	2	f	f	X
gujaf-63	193	3	-	-	PUNCT
gujaf-63	193	4	statistic	statistic	ADJ
gujaf-63	193	5	15.16644	15.16644	NUM
gujaf-63	193	6	durbin	durbin	ADJ
gujaf-63	193	7	-	-	PUNCT
gujaf-63	193	8	watson	watson	NOUN
gujaf-63	193	9	stat	stat	PROPN
gujaf-63	193	10	0.496509	0.496509	NUM
gujaf-63	193	11	prob	prob	NOUN
gujaf-63	193	12	(	(	PUNCT
gujaf-63	193	13	f	f	NOUN
gujaf-63	193	14	-	-	PUNCT
gujaf-63	193	15	statistic	statistic	NOUN
gujaf-63	193	16	)	)	PUNCT
gujaf-63	193	17	0.000000	0.000000	NUM
gujaf-63	193	18	source	source	NOUN
gujaf-63	193	19	:	:	PUNCT
gujaf-63	193	20	e	e	ADJ
gujaf-63	193	21	-	-	NOUN
gujaf-63	193	22	view	view	NOUN
gujaf-63	193	23	output	output	NOUN
gujaf-63	193	24	,	,	PUNCT
gujaf-63	193	25	2021	2021	NUM
gujaf-63	193	26	.	.	PUNCT
gujaf-63	193	27	table	table	NOUN
gujaf-63	193	28	2	2	NUM
gujaf-63	193	29	shows	show	VERB
gujaf-63	193	30	that	that	SCONJ
gujaf-63	193	31	the	the	DET
gujaf-63	193	32	r	r	NOUN
gujaf-63	193	33	2	2	NUM
gujaf-63	193	34	of	of	ADP
gujaf-63	193	35	the	the	DET
gujaf-63	193	36	regression	regression	NOUN
gujaf-63	193	37	model	model	NOUN
gujaf-63	193	38	is	be	AUX
gujaf-63	193	39	0.588993	0.588993	NUM
gujaf-63	193	40	which	which	PRON
gujaf-63	193	41	implies	imply	VERB
gujaf-63	193	42	that	that	SCONJ
gujaf-63	193	43	about	about	ADP
gujaf-63	193	44	59	59	NUM
gujaf-63	193	45	%	%	NOUN
gujaf-63	193	46	of	of	ADP
gujaf-63	193	47	auditor‟s	auditor‟s	PROPN
gujaf-63	193	48	independence	independence	NOUN
gujaf-63	193	49	is	be	AUX
gujaf-63	193	50	explained	explain	VERB
gujaf-63	193	51	by	by	ADP
gujaf-63	193	52	the	the	DET
gujaf-63	193	53	combined	combine	VERB
gujaf-63	193	54	variables	variable	NOUN
gujaf-63	193	55	of	of	ADP
gujaf-63	193	56	afs	afs	PROPN
gujaf-63	193	57	,	,	PUNCT
gujaf-63	193	58	adr	adr	PROPN
gujaf-63	193	59	and	and	CCONJ
gujaf-63	193	60	nas	na	VERB
gujaf-63	193	61	with	with	ADP
gujaf-63	193	62	the	the	DET
gujaf-63	193	63	remaining	remain	VERB
gujaf-63	193	64	41	41	NUM
gujaf-63	193	65	%	%	NOUN
gujaf-63	193	66	attributable	attributable	ADJ
gujaf-63	193	67	to	to	AUX
gujaf-63	193	68	excluded	exclude	VERB
gujaf-63	193	69	variables	variable	NOUN
gujaf-63	193	70	in	in	ADP
gujaf-63	193	71	the	the	DET
gujaf-63	193	72	model	model	NOUN
gujaf-63	193	73	.	.	PUNCT
gujaf-63	194	1	the	the	DET
gujaf-63	194	2	f	f	PROPN
gujaf-63	194	3	-	-	PUNCT
gujaf-63	194	4	statistics	statistic	NOUN
gujaf-63	194	5	of	of	ADP
gujaf-63	194	6	15.16644	15.16644	NUM
gujaf-63	194	7	which	which	PRON
gujaf-63	194	8	is	be	AUX
gujaf-63	194	9	significant	significant	ADJ
gujaf-63	194	10	at	at	ADP
gujaf-63	194	11	the	the	DET
gujaf-63	194	12	0.05	0.05	NUM
gujaf-63	194	13	level	level	NOUN
gujaf-63	194	14	of	of	ADP
gujaf-63	194	15	significance	significance	NOUN
gujaf-63	194	16	(	(	PUNCT
gujaf-63	194	17	p=	p=	NOUN
gujaf-63	194	18	0.0000	0.0000	NUM
gujaf-63	194	19	)	)	PUNCT
gujaf-63	194	20	is	be	AUX
gujaf-63	194	21	further	further	ADJ
gujaf-63	194	22	evidence	evidence	NOUN
gujaf-63	194	23	that	that	SCONJ
gujaf-63	194	24	the	the	DET
gujaf-63	194	25	model	model	NOUN
gujaf-63	194	26	is	be	AUX
gujaf-63	194	27	a	a	DET
gujaf-63	194	28	good	good	ADJ
gujaf-63	194	29	fit	fit	NOUN
gujaf-63	194	30	,	,	PUNCT
gujaf-63	194	31	therefore	therefore	ADV
gujaf-63	194	32	,	,	PUNCT
gujaf-63	194	33	the	the	DET
gujaf-63	194	34	results	result	NOUN
gujaf-63	194	35	can	can	AUX
gujaf-63	194	36	be	be	AUX
gujaf-63	194	37	relied	rely	VERB
gujaf-63	194	38	upon	upon	SCONJ
gujaf-63	194	39	.	.	PUNCT
gujaf-63	195	1	the	the	DET
gujaf-63	195	2	individual	individual	ADJ
gujaf-63	195	3	results	result	NOUN
gujaf-63	195	4	of	of	ADP
gujaf-63	195	5	the	the	DET
gujaf-63	195	6	variables	variable	NOUN
gujaf-63	195	7	in	in	ADP
gujaf-63	195	8	table	table	NOUN
gujaf-63	195	9	2	2	NUM
gujaf-63	195	10	shows	show	VERB
gujaf-63	195	11	that	that	SCONJ
gujaf-63	195	12	the	the	DET
gujaf-63	195	13	coefficient	coefficient	NOUN
gujaf-63	195	14	of	of	ADP
gujaf-63	195	15	audit	audit	NOUN
gujaf-63	195	16	firm	firm	ADJ
gujaf-63	195	17	size	size	NOUN
gujaf-63	195	18	(	(	PUNCT
gujaf-63	195	19	afs	afs	NOUN
gujaf-63	195	20	)	)	PUNCT
gujaf-63	195	21	is	be	AUX
gujaf-63	195	22	0.976139	0.976139	NUM
gujaf-63	195	23	meaning	mean	VERB
gujaf-63	195	24	that	that	SCONJ
gujaf-63	195	25	an	an	DET
gujaf-63	195	26	increase	increase	NOUN
gujaf-63	195	27	in	in	ADP
gujaf-63	195	28	audit	audit	NOUN
gujaf-63	195	29	firm	firm	ADJ
gujaf-63	195	30	size	size	NOUN
gujaf-63	195	31	will	will	AUX
gujaf-63	195	32	result	result	VERB
gujaf-63	195	33	to	to	ADP
gujaf-63	195	34	about	about	ADP
gujaf-63	195	35	0.976139	0.976139	NUM
gujaf-63	195	36	increase	increase	NOUN
gujaf-63	195	37	in	in	ADP
gujaf-63	195	38	auditor‟s	auditor‟s	PROPN
gujaf-63	195	39	independence	independence	NOUN
gujaf-63	195	40	.	.	PUNCT
gujaf-63	196	1	the	the	DET
gujaf-63	196	2	p	p	NOUN
gujaf-63	196	3	-	-	PUNCT
gujaf-63	196	4	value	value	NOUN
gujaf-63	196	5	of	of	ADP
gujaf-63	196	6	0.0000	0.0000	NUM
gujaf-63	196	7	is	be	AUX
gujaf-63	196	8	less	less	ADJ
gujaf-63	196	9	that	that	SCONJ
gujaf-63	196	10	the	the	DET
gujaf-63	196	11	chosen	choose	VERB
gujaf-63	196	12	0.05	0.05	NUM
gujaf-63	196	13	level	level	NOUN
gujaf-63	196	14	of	of	ADP
gujaf-63	196	15	significance	significance	NOUN
gujaf-63	196	16	and	and	CCONJ
gujaf-63	196	17	is	be	AUX
gujaf-63	196	18	premise	premise	ADJ
gujaf-63	196	19	to	to	PART
gujaf-63	196	20	conclude	conclude	VERB
gujaf-63	196	21	with	with	ADP
gujaf-63	196	22	respect	respect	NOUN
gujaf-63	196	23	to	to	ADP
gujaf-63	196	24	hypothesis	hypothesis	NOUN
gujaf-63	196	25	one	one	NUM
gujaf-63	196	26	(	(	PUNCT
gujaf-63	196	27	ho1	ho1	NOUN
gujaf-63	196	28	)	)	PUNCT
gujaf-63	196	29	that	that	PRON
gujaf-63	196	30	audit	audit	NOUN
gujaf-63	196	31	firm	firm	ADJ
gujaf-63	196	32	size	size	NOUN
gujaf-63	196	33	gusau	gusau	PROPN
gujaf-63	196	34	journal	journal	NOUN
gujaf-63	196	35	of	of	ADP
gujaf-63	196	36	accounting	accounting	NOUN
gujaf-63	196	37	and	and	CCONJ
gujaf-63	196	38	finance	finance	NOUN
gujaf-63	196	39	,	,	PUNCT
gujaf-63	196	40	vol	vol	NOUN
gujaf-63	196	41	.	.	PROPN
gujaf-63	196	42	2	2	NUM
gujaf-63	196	43	,	,	PUNCT
gujaf-63	196	44	issue	issue	NOUN
gujaf-63	196	45	2	2	NUM
gujaf-63	196	46	,	,	PUNCT
gujaf-63	196	47	april	april	PROPN
gujaf-63	196	48	,	,	PUNCT
gujaf-63	196	49	2021	2021	NUM
gujaf-63	196	50	11	11	NUM
gujaf-63	196	51	has	have	VERB
gujaf-63	196	52	positive	positive	ADJ
gujaf-63	196	53	and	and	CCONJ
gujaf-63	196	54	statistically	statistically	ADV
gujaf-63	196	55	significant	significant	ADJ
gujaf-63	196	56	effect	effect	NOUN
gujaf-63	196	57	on	on	ADP
gujaf-63	196	58	auditor‟s	auditor‟s	PROPN
gujaf-63	196	59	independence	independence	NOUN
gujaf-63	196	60	in	in	ADP
gujaf-63	196	61	dmbs	dmb	NOUN
gujaf-63	196	62	in	in	ADP
gujaf-63	196	63	nigeria	nigeria	PROPN
gujaf-63	196	64	.	.	PUNCT
gujaf-63	197	1	this	this	DET
gujaf-63	197	2	finding	finding	NOUN
gujaf-63	197	3	corroborates	corroborate	VERB
gujaf-63	197	4	carren	carren	NOUN
gujaf-63	197	5	(	(	PUNCT
gujaf-63	197	6	2013	2013	NUM
gujaf-63	197	7	)	)	PUNCT
gujaf-63	197	8	and	and	CCONJ
gujaf-63	197	9	albeksh	albeksh	PROPN
gujaf-63	197	10	(	(	PUNCT
gujaf-63	197	11	2016	2016	NUM
gujaf-63	197	12	)	)	PUNCT
gujaf-63	197	13	but	but	CCONJ
gujaf-63	197	14	contradicts	contradict	VERB
gujaf-63	197	15	salawu	salawu	NOUN
gujaf-63	197	16	(	(	PUNCT
gujaf-63	197	17	2017	2017	NUM
gujaf-63	197	18	)	)	PUNCT
gujaf-63	197	19	.	.	PUNCT
gujaf-63	198	1	the	the	DET
gujaf-63	198	2	results	result	NOUN
gujaf-63	198	3	with	with	ADP
gujaf-63	198	4	respect	respect	NOUN
gujaf-63	198	5	to	to	ADP
gujaf-63	198	6	auditor	auditor	NOUN
gujaf-63	198	7	rotation	rotation	PROPN
gujaf-63	198	8	(	(	PUNCT
gujaf-63	198	9	adr	adr	PROPN
gujaf-63	198	10	)	)	PUNCT
gujaf-63	198	11	revealed	reveal	VERB
gujaf-63	198	12	that	that	SCONJ
gujaf-63	198	13	the	the	DET
gujaf-63	198	14	variable	variable	NOUN
gujaf-63	198	15	has	have	VERB
gujaf-63	198	16	a	a	DET
gujaf-63	198	17	coefficient	coefficient	NOUN
gujaf-63	198	18	of	of	ADP
gujaf-63	198	19	0.194385	0.194385	NUM
gujaf-63	198	20	implying	imply	VERB
gujaf-63	198	21	that	that	SCONJ
gujaf-63	198	22	a	a	DET
gujaf-63	198	23	unit	unit	NOUN
gujaf-63	198	24	increase	increase	NOUN
gujaf-63	198	25	in	in	ADP
gujaf-63	198	26	adr	adr	PROPN
gujaf-63	198	27	will	will	AUX
gujaf-63	198	28	cause	cause	VERB
gujaf-63	198	29	about	about	ADP
gujaf-63	198	30	0.194385	0.194385	NUM
gujaf-63	198	31	increase	increase	NOUN
gujaf-63	198	32	in	in	ADP
gujaf-63	198	33	auditor‟s	auditor‟s	PROPN
gujaf-63	198	34	independence	independence	NOUN
gujaf-63	198	35	.	.	PUNCT
gujaf-63	199	1	the	the	DET
gujaf-63	199	2	variable	variable	ADJ
gujaf-63	199	3	adr	adr	PROPN
gujaf-63	199	4	is	be	AUX
gujaf-63	199	5	associated	associate	VERB
gujaf-63	199	6	with	with	ADP
gujaf-63	199	7	a	a	DET
gujaf-63	199	8	p	p	NOUN
gujaf-63	199	9	-	-	PUNCT
gujaf-63	199	10	value	value	NOUN
gujaf-63	199	11	of	of	ADP
gujaf-63	199	12	0.0018	0.0018	NUM
gujaf-63	199	13	which	which	PRON
gujaf-63	199	14	is	be	AUX
gujaf-63	199	15	less	less	ADJ
gujaf-63	199	16	than	than	ADP
gujaf-63	199	17	the	the	DET
gujaf-63	199	18	0.05	0.05	NUM
gujaf-63	199	19	level	level	NOUN
gujaf-63	199	20	of	of	ADP
gujaf-63	199	21	significance	significance	NOUN
gujaf-63	199	22	.	.	PUNCT
gujaf-63	200	1	hence	hence	ADV
gujaf-63	200	2	,	,	PUNCT
gujaf-63	200	3	it	it	PRON
gujaf-63	200	4	was	be	AUX
gujaf-63	200	5	concluded	conclude	VERB
gujaf-63	200	6	with	with	ADP
gujaf-63	200	7	respect	respect	NOUN
gujaf-63	200	8	to	to	ADP
gujaf-63	200	9	hypothesis	hypothesis	NOUN
gujaf-63	200	10	two	two	NUM
gujaf-63	200	11	(	(	PUNCT
gujaf-63	200	12	ho2	ho2	PROPN
gujaf-63	200	13	)	)	PUNCT
gujaf-63	200	14	that	that	SCONJ
gujaf-63	200	15	auditor	auditor	NOUN
gujaf-63	200	16	rotation	rotation	NOUN
gujaf-63	200	17	has	have	VERB
gujaf-63	200	18	a	a	DET
gujaf-63	200	19	positive	positive	ADJ
gujaf-63	200	20	and	and	CCONJ
gujaf-63	200	21	significant	significant	ADJ
gujaf-63	200	22	effect	effect	NOUN
gujaf-63	200	23	on	on	ADP
gujaf-63	200	24	auditor‟s	auditor‟s	PROPN
gujaf-63	200	25	independence	independence	NOUN
gujaf-63	200	26	in	in	ADP
gujaf-63	200	27	dmbs	dmb	NOUN
gujaf-63	200	28	in	in	ADP
gujaf-63	200	29	nigeria	nigeria	PROPN
gujaf-63	200	30	.	.	PUNCT
gujaf-63	201	1	this	this	DET
gujaf-63	201	2	finding	finding	NOUN
gujaf-63	201	3	supports	support	VERB
gujaf-63	201	4	the	the	DET
gujaf-63	201	5	proponents	proponent	NOUN
gujaf-63	201	6	of	of	ADP
gujaf-63	201	7	auditor	auditor	NOUN
gujaf-63	201	8	rotation	rotation	NOUN
gujaf-63	201	9	who	who	PRON
gujaf-63	201	10	consider	consider	VERB
gujaf-63	201	11	rotation	rotation	NOUN
gujaf-63	201	12	as	as	ADP
gujaf-63	201	13	a	a	DET
gujaf-63	201	14	way	way	NOUN
gujaf-63	201	15	of	of	ADP
gujaf-63	201	16	improving	improve	VERB
gujaf-63	201	17	auditor	auditor	NOUN
gujaf-63	201	18	's	's	PART
gujaf-63	201	19	independence	independence	NOUN
gujaf-63	201	20	.	.	PUNCT
gujaf-63	202	1	in	in	ADP
gujaf-63	202	2	particular	particular	ADJ
gujaf-63	202	3	,	,	PUNCT
gujaf-63	202	4	the	the	DET
gujaf-63	202	5	finding	finding	NOUN
gujaf-63	202	6	refutes	refute	VERB
gujaf-63	202	7	the	the	DET
gujaf-63	202	8	earlier	early	ADJ
gujaf-63	202	9	studies	study	NOUN
gujaf-63	202	10	by	by	ADP
gujaf-63	202	11	cameran	cameran	ADJ
gujaf-63	202	12	,	,	PUNCT
gujaf-63	202	13	prencipe	prencipe	NOUN
gujaf-63	202	14	and	and	CCONJ
gujaf-63	202	15	trombetta	trombetta	PROPN
gujaf-63	202	16	(	(	PUNCT
gujaf-63	202	17	2008	2008	NUM
gujaf-63	202	18	)	)	PUNCT
gujaf-63	202	19	and	and	CCONJ
gujaf-63	202	20	salawu	salawu	NOUN
gujaf-63	202	21	(	(	PUNCT
gujaf-63	202	22	2017	2017	NUM
gujaf-63	202	23	)	)	PUNCT
gujaf-63	202	24	.	.	PUNCT
gujaf-63	203	1	finally	finally	ADV
gujaf-63	203	2	,	,	PUNCT
gujaf-63	203	3	the	the	DET
gujaf-63	203	4	results	result	NOUN
gujaf-63	203	5	with	with	ADP
gujaf-63	203	6	respect	respect	NOUN
gujaf-63	203	7	to	to	ADP
gujaf-63	203	8	the	the	DET
gujaf-63	203	9	variable	variable	ADJ
gujaf-63	203	10	non	non	ADJ
gujaf-63	203	11	-	-	ADJ
gujaf-63	203	12	audit	audit	ADJ
gujaf-63	203	13	services	service	NOUN
gujaf-63	203	14	(	(	PUNCT
gujaf-63	203	15	nas	nas	PROPN
gujaf-63	203	16	)	)	PUNCT
gujaf-63	203	17	indicates	indicate	VERB
gujaf-63	203	18	a	a	DET
gujaf-63	203	19	coefficient	coefficient	NOUN
gujaf-63	203	20	of	of	ADP
gujaf-63	203	21	-0.019116	-0.019116	NOUN
gujaf-63	203	22	meaning	mean	VERB
gujaf-63	203	23	that	that	SCONJ
gujaf-63	203	24	a	a	DET
gujaf-63	203	25	unit	unit	NOUN
gujaf-63	203	26	increase	increase	NOUN
gujaf-63	203	27	in	in	ADP
gujaf-63	203	28	auditor‟s	auditor‟s	PROPN
gujaf-63	203	29	provision	provision	NOUN
gujaf-63	203	30	of	of	ADP
gujaf-63	203	31	non	non	ADJ
gujaf-63	203	32	-	-	ADJ
gujaf-63	203	33	audit	audit	ADJ
gujaf-63	203	34	services	service	NOUN
gujaf-63	203	35	will	will	AUX
gujaf-63	203	36	led	lead	VERB
gujaf-63	203	37	to	to	ADP
gujaf-63	203	38	about	about	ADP
gujaf-63	203	39	0.019116	0.019116	NUM
gujaf-63	203	40	decrease	decrease	NOUN
gujaf-63	203	41	in	in	ADP
gujaf-63	203	42	auditor‟s	auditor‟s	PROPN
gujaf-63	203	43	independence	independence	NOUN
gujaf-63	203	44	.	.	PUNCT
gujaf-63	204	1	the	the	DET
gujaf-63	204	2	corresponding	correspond	VERB
gujaf-63	204	3	p	p	NOUN
gujaf-63	204	4	-	-	PUNCT
gujaf-63	204	5	value	value	NOUN
gujaf-63	204	6	of	of	ADP
gujaf-63	204	7	0.6775	0.6775	NUM
gujaf-63	204	8	exceeds	exceed	VERB
gujaf-63	204	9	the	the	DET
gujaf-63	204	10	0.05	0.05	NUM
gujaf-63	204	11	level	level	NOUN
gujaf-63	204	12	of	of	ADP
gujaf-63	204	13	significance	significance	NOUN
gujaf-63	204	14	which	which	PRON
gujaf-63	204	15	is	be	AUX
gujaf-63	204	16	evidence	evidence	NOUN
gujaf-63	204	17	to	to	PART
gujaf-63	204	18	conclude	conclude	VERB
gujaf-63	204	19	with	with	ADP
gujaf-63	204	20	respect	respect	NOUN
gujaf-63	204	21	to	to	ADP
gujaf-63	204	22	hypothesis	hypothesis	NOUN
gujaf-63	204	23	three	three	NUM
gujaf-63	204	24	(	(	PUNCT
gujaf-63	204	25	ho3	ho3	NOUN
gujaf-63	204	26	)	)	PUNCT
gujaf-63	204	27	that	that	SCONJ
gujaf-63	204	28	the	the	DET
gujaf-63	204	29	provision	provision	NOUN
gujaf-63	204	30	of	of	ADP
gujaf-63	204	31	non	non	ADJ
gujaf-63	204	32	-	-	ADJ
gujaf-63	204	33	audit	audit	ADJ
gujaf-63	204	34	services	service	NOUN
gujaf-63	204	35	negatively	negatively	ADV
gujaf-63	204	36	but	but	CCONJ
gujaf-63	204	37	non	non	ADJ
gujaf-63	204	38	-	-	ADJ
gujaf-63	204	39	significantly	significantly	ADV
gujaf-63	204	40	impairs	impair	VERB
gujaf-63	204	41	auditor‟s	auditor‟s	PROPN
gujaf-63	204	42	independence	independence	NOUN
gujaf-63	204	43	in	in	ADP
gujaf-63	204	44	dmbs	dmb	NOUN
gujaf-63	204	45	in	in	ADP
gujaf-63	204	46	nigeria	nigeria	PROPN
gujaf-63	204	47	.	.	PUNCT
gujaf-63	205	1	this	this	DET
gujaf-63	205	2	finding	finding	NOUN
gujaf-63	205	3	is	be	AUX
gujaf-63	205	4	in	in	ADP
gujaf-63	205	5	line	line	NOUN
gujaf-63	205	6	with	with	ADP
gujaf-63	205	7	earlier	early	ADJ
gujaf-63	205	8	findings	finding	NOUN
gujaf-63	205	9	by	by	ADP
gujaf-63	205	10	frankel	frankel	PROPN
gujaf-63	205	11	,	,	PUNCT
gujaf-63	205	12	johnson	johnson	PROPN
gujaf-63	205	13	and	and	CCONJ
gujaf-63	205	14	nelson	nelson	PROPN
gujaf-63	205	15	(	(	PUNCT
gujaf-63	205	16	2002	2002	NUM
gujaf-63	205	17	)	)	PUNCT
gujaf-63	205	18	and	and	CCONJ
gujaf-63	205	19	albaqali	albaqali	PROPN
gujaf-63	205	20	and	and	CCONJ
gujaf-63	205	21	kukreja	kukreja	PROPN
gujaf-63	205	22	(	(	PUNCT
gujaf-63	205	23	2017	2017	NUM
gujaf-63	205	24	)	)	PUNCT
gujaf-63	205	25	but	but	CCONJ
gujaf-63	205	26	is	be	AUX
gujaf-63	205	27	contrary	contrary	ADJ
gujaf-63	205	28	to	to	ADP
gujaf-63	205	29	wang	wang	PROPN
gujaf-63	205	30	and	and	CCONJ
gujaf-63	205	31	hay	hay	PROPN
gujaf-63	205	32	(	(	PUNCT
gujaf-63	205	33	2013	2013	NUM
gujaf-63	205	34	)	)	PUNCT
gujaf-63	205	35	.	.	PUNCT
gujaf-63	206	1	the	the	DET
gujaf-63	206	2	findings	finding	NOUN
gujaf-63	206	3	from	from	ADP
gujaf-63	206	4	this	this	DET
gujaf-63	206	5	study	study	NOUN
gujaf-63	206	6	have	have	VERB
gujaf-63	206	7	a	a	DET
gujaf-63	206	8	number	number	NOUN
gujaf-63	206	9	of	of	ADP
gujaf-63	206	10	implications	implication	NOUN
gujaf-63	206	11	for	for	ADP
gujaf-63	206	12	policy	policy	NOUN
gujaf-63	206	13	makers	maker	NOUN
gujaf-63	206	14	(	(	PUNCT
gujaf-63	206	15	especially	especially	ADV
gujaf-63	206	16	the	the	DET
gujaf-63	206	17	cbn	cbn	PROPN
gujaf-63	206	18	and	and	CCONJ
gujaf-63	206	19	professional	professional	ADJ
gujaf-63	206	20	accounting	accounting	NOUN
gujaf-63	206	21	bodies	body	NOUN
gujaf-63	206	22	)	)	PUNCT
gujaf-63	206	23	and	and	CCONJ
gujaf-63	206	24	shareholders	shareholder	NOUN
gujaf-63	206	25	who	who	PRON
gujaf-63	206	26	appoint	appoint	VERB
gujaf-63	206	27	external	external	ADJ
gujaf-63	206	28	auditors	auditor	NOUN
gujaf-63	206	29	for	for	ADP
gujaf-63	206	30	their	their	PRON
gujaf-63	206	31	companies	company	NOUN
gujaf-63	206	32	.	.	PUNCT
gujaf-63	207	1	first	first	ADV
gujaf-63	207	2	,	,	PUNCT
gujaf-63	207	3	the	the	DET
gujaf-63	207	4	finding	finding	NOUN
gujaf-63	207	5	that	that	DET
gujaf-63	207	6	audit	audit	NOUN
gujaf-63	207	7	firm	firm	ADJ
gujaf-63	207	8	size	size	NOUN
gujaf-63	207	9	has	have	VERB
gujaf-63	207	10	a	a	DET
gujaf-63	207	11	positive	positive	ADJ
gujaf-63	207	12	and	and	CCONJ
gujaf-63	207	13	significant	significant	ADJ
gujaf-63	207	14	impact	impact	NOUN
gujaf-63	207	15	on	on	ADP
gujaf-63	207	16	auditor‟s	auditor‟s	PROPN
gujaf-63	207	17	independence	independence	NOUN
gujaf-63	207	18	means	mean	VERB
gujaf-63	207	19	engaging	engage	VERB
gujaf-63	207	20	the	the	DET
gujaf-63	207	21	big-4	big-4	ADJ
gujaf-63	207	22	auditors	auditor	NOUN
gujaf-63	207	23	as	as	SCONJ
gujaf-63	207	24	auditors	auditor	NOUN
gujaf-63	207	25	in	in	ADP
gujaf-63	207	26	banks	bank	NOUN
gujaf-63	207	27	will	will	AUX
gujaf-63	207	28	guarantee	guarantee	VERB
gujaf-63	207	29	independence	independence	NOUN
gujaf-63	207	30	in	in	ADP
gujaf-63	207	31	the	the	DET
gujaf-63	207	32	performance	performance	NOUN
gujaf-63	207	33	of	of	ADP
gujaf-63	207	34	audit	audit	NOUN
gujaf-63	207	35	function	function	NOUN
gujaf-63	207	36	therefore	therefore	ADV
gujaf-63	207	37	higher	high	ADJ
gujaf-63	207	38	audit	audit	NOUN
gujaf-63	207	39	quality	quality	NOUN
gujaf-63	207	40	.	.	PUNCT
gujaf-63	208	1	with	with	ADP
gujaf-63	208	2	higher	high	ADJ
gujaf-63	208	3	audit	audit	NOUN
gujaf-63	208	4	quality	quality	NOUN
gujaf-63	208	5	,	,	PUNCT
gujaf-63	208	6	the	the	DET
gujaf-63	208	7	shareholders	shareholder	NOUN
gujaf-63	208	8	can	can	AUX
gujaf-63	208	9	be	be	AUX
gujaf-63	208	10	rest	rest	NOUN
gujaf-63	208	11	assured	assure	VERB
gujaf-63	208	12	that	that	SCONJ
gujaf-63	208	13	the	the	DET
gujaf-63	208	14	information	information	NOUN
gujaf-63	208	15	in	in	ADP
gujaf-63	208	16	the	the	DET
gujaf-63	208	17	financial	financial	ADJ
gujaf-63	208	18	statements	statement	NOUN
gujaf-63	208	19	produced	produce	VERB
gujaf-63	208	20	by	by	ADP
gujaf-63	208	21	management	management	NOUN
gujaf-63	208	22	is	be	AUX
gujaf-63	208	23	accurate	accurate	ADJ
gujaf-63	208	24	and	and	CCONJ
gujaf-63	208	25	reliable	reliable	ADJ
gujaf-63	208	26	for	for	ADP
gujaf-63	208	27	their	their	PRON
gujaf-63	208	28	decision	decision	NOUN
gujaf-63	208	29	making	make	VERB
gujaf-63	208	30	purposes	purpose	NOUN
gujaf-63	208	31	.	.	PUNCT
gujaf-63	209	1	the	the	DET
gujaf-63	209	2	finding	finding	NOUN
gujaf-63	209	3	that	that	SCONJ
gujaf-63	209	4	auditor	auditor	NOUN
gujaf-63	209	5	rotation	rotation	NOUN
gujaf-63	209	6	has	have	AUX
gujaf-63	209	7	a	a	DET
gujaf-63	209	8	significant	significant	ADJ
gujaf-63	209	9	positive	positive	ADJ
gujaf-63	209	10	effect	effect	NOUN
gujaf-63	209	11	on	on	ADP
gujaf-63	209	12	auditor‟s	auditor‟s	PROPN
gujaf-63	209	13	independence	independence	NOUN
gujaf-63	209	14	suggests	suggest	VERB
gujaf-63	209	15	that	that	SCONJ
gujaf-63	209	16	rotating	rotate	VERB
gujaf-63	209	17	the	the	DET
gujaf-63	209	18	statutory	statutory	ADJ
gujaf-63	209	19	audit	audit	NOUN
gujaf-63	209	20	will	will	AUX
gujaf-63	209	21	improve	improve	VERB
gujaf-63	209	22	or	or	CCONJ
gujaf-63	209	23	ensure	ensure	VERB
gujaf-63	209	24	greater	great	ADJ
gujaf-63	209	25	auditor	auditor	NOUN
gujaf-63	209	26	's	's	PART
gujaf-63	209	27	independence	independence	NOUN
gujaf-63	209	28	.	.	PUNCT
gujaf-63	210	1	this	this	PRON
gujaf-63	210	2	is	be	AUX
gujaf-63	210	3	therefore	therefore	ADV
gujaf-63	210	4	empirical	empirical	ADJ
gujaf-63	210	5	evidence	evidence	NOUN
gujaf-63	210	6	for	for	SCONJ
gujaf-63	210	7	regulators	regulator	NOUN
gujaf-63	210	8	to	to	PART
gujaf-63	210	9	introduce	introduce	VERB
gujaf-63	210	10	a	a	DET
gujaf-63	210	11	mandatory	mandatory	ADJ
gujaf-63	210	12	regulation	regulation	NOUN
gujaf-63	210	13	on	on	ADP
gujaf-63	210	14	rotation	rotation	NOUN
gujaf-63	210	15	of	of	ADP
gujaf-63	210	16	auditors	auditor	NOUN
gujaf-63	210	17	after	after	ADP
gujaf-63	210	18	serving	serve	VERB
gujaf-63	210	19	a	a	DET
gujaf-63	210	20	client	client	NOUN
gujaf-63	210	21	for	for	ADP
gujaf-63	210	22	a	a	DET
gujaf-63	210	23	number	number	NOUN
gujaf-63	210	24	of	of	ADP
gujaf-63	210	25	years	year	NOUN
gujaf-63	210	26	.	.	PUNCT
gujaf-63	211	1	compared	compare	VERB
gujaf-63	211	2	to	to	ADP
gujaf-63	211	3	other	other	ADJ
gujaf-63	211	4	jurisdictions	jurisdiction	NOUN
gujaf-63	211	5	where	where	SCONJ
gujaf-63	211	6	shorter	short	ADJ
gujaf-63	211	7	time	time	NOUN
gujaf-63	211	8	periods	period	NOUN
gujaf-63	211	9	are	be	AUX
gujaf-63	211	10	required	require	VERB
gujaf-63	211	11	within	within	ADP
gujaf-63	211	12	which	which	PRON
gujaf-63	211	13	companies	company	NOUN
gujaf-63	211	14	are	be	AUX
gujaf-63	211	15	to	to	PART
gujaf-63	211	16	change	change	VERB
gujaf-63	211	17	auditors	auditor	NOUN
gujaf-63	211	18	,	,	PUNCT
gujaf-63	211	19	the	the	DET
gujaf-63	211	20	cbn	cbn	PROPN
gujaf-63	211	21	may	may	AUX
gujaf-63	211	22	consider	consider	VERB
gujaf-63	211	23	revising	revise	VERB
gujaf-63	211	24	the	the	DET
gujaf-63	211	25	ten	ten	NUM
gujaf-63	211	26	-	-	PUNCT
gujaf-63	211	27	year	year	NOUN
gujaf-63	211	28	period	period	NOUN
gujaf-63	211	29	as	as	SCONJ
gujaf-63	211	30	it	it	PRON
gujaf-63	211	31	is	be	AUX
gujaf-63	211	32	relatively	relatively	ADV
gujaf-63	211	33	lengthy	lengthy	ADJ
gujaf-63	211	34	.	.	PUNCT
gujaf-63	212	1	the	the	DET
gujaf-63	212	2	finding	finding	NOUN
gujaf-63	212	3	that	that	PRON
gujaf-63	212	4	nas	nas	PROPN
gujaf-63	212	5	has	have	VERB
gujaf-63	212	6	a	a	DET
gujaf-63	212	7	negative	negative	ADJ
gujaf-63	212	8	but	but	CCONJ
gujaf-63	212	9	non	non	ADJ
gujaf-63	212	10	-	-	ADJ
gujaf-63	212	11	significant	significant	ADJ
gujaf-63	212	12	impact	impact	NOUN
gujaf-63	212	13	on	on	ADP
gujaf-63	212	14	auditors	auditor	NOUN
gujaf-63	212	15	independence	independence	NOUN
gujaf-63	212	16	means	mean	VERB
gujaf-63	212	17	that	that	SCONJ
gujaf-63	212	18	the	the	DET
gujaf-63	212	19	debate	debate	NOUN
gujaf-63	212	20	that	that	PRON
gujaf-63	212	21	statutory	statutory	ADJ
gujaf-63	212	22	auditor‟s	auditor‟s	PROPN
gujaf-63	212	23	engagement	engagement	NOUN
gujaf-63	212	24	in	in	ADP
gujaf-63	212	25	the	the	DET
gujaf-63	212	26	provision	provision	NOUN
gujaf-63	212	27	of	of	ADP
gujaf-63	212	28	non	non	ADJ
gujaf-63	212	29	-	-	ADJ
gujaf-63	212	30	audit	audit	ADJ
gujaf-63	212	31	services	service	NOUN
gujaf-63	212	32	such	such	ADJ
gujaf-63	212	33	as	as	ADP
gujaf-63	212	34	accounting	accounting	NOUN
gujaf-63	212	35	and	and	CCONJ
gujaf-63	212	36	taxation	taxation	NOUN
gujaf-63	212	37	services	service	NOUN
gujaf-63	212	38	affects	affect	VERB
gujaf-63	212	39	audit	audit	NOUN
gujaf-63	212	40	quality	quality	NOUN
gujaf-63	212	41	may	may	AUX
gujaf-63	212	42	not	not	PART
gujaf-63	212	43	be	be	AUX
gujaf-63	212	44	totally	totally	ADV
gujaf-63	212	45	correct	correct	ADJ
gujaf-63	212	46	.	.	PUNCT
gujaf-63	213	1	in	in	ADP
gujaf-63	213	2	other	other	ADJ
gujaf-63	213	3	words	word	NOUN
gujaf-63	213	4	,	,	PUNCT
gujaf-63	213	5	it	it	PRON
gujaf-63	213	6	is	be	AUX
gujaf-63	213	7	implicit	implicit	ADJ
gujaf-63	213	8	from	from	ADP
gujaf-63	213	9	the	the	DET
gujaf-63	213	10	findings	finding	NOUN
gujaf-63	213	11	that	that	SCONJ
gujaf-63	213	12	whereas	whereas	SCONJ
gujaf-63	213	13	nas	na	NOUN
gujaf-63	213	14	cause	cause	VERB
gujaf-63	213	15	a	a	DET
gujaf-63	213	16	decrease	decrease	NOUN
gujaf-63	213	17	in	in	ADP
gujaf-63	213	18	auditor‟s	auditor‟s	PROPN
gujaf-63	213	19	independence	independence	NOUN
gujaf-63	213	20	,	,	PUNCT
gujaf-63	213	21	independent	independent	ADJ
gujaf-63	213	22	auditors	auditor	NOUN
gujaf-63	213	23	engaged	engage	VERB
gujaf-63	213	24	to	to	PART
gujaf-63	213	25	perform	perform	VERB
gujaf-63	213	26	statutory	statutory	ADJ
gujaf-63	213	27	audit	audit	NOUN
gujaf-63	213	28	as	as	SCONJ
gujaf-63	213	29	professionals	professional	NOUN
gujaf-63	213	30	are	be	AUX
gujaf-63	213	31	very	very	ADV
gujaf-63	213	32	able	able	ADJ
gujaf-63	213	33	to	to	PART
gujaf-63	213	34	differentiate	differentiate	VERB
gujaf-63	213	35	between	between	ADP
gujaf-63	213	36	services	service	NOUN
gujaf-63	213	37	performed	perform	VERB
gujaf-63	213	38	as	as	ADP
gujaf-63	213	39	nas	nas	NOUN
gujaf-63	213	40	and	and	CCONJ
gujaf-63	213	41	statutory	statutory	ADJ
gujaf-63	213	42	audit	audit	NOUN
gujaf-63	213	43	assignment	assignment	NOUN
gujaf-63	213	44	.	.	PUNCT
gujaf-63	214	1	thus	thus	ADV
gujaf-63	214	2	,	,	PUNCT
gujaf-63	214	3	they	they	PRON
gujaf-63	214	4	are	be	AUX
gujaf-63	214	5	able	able	ADJ
gujaf-63	214	6	to	to	PART
gujaf-63	214	7	professionally	professionally	ADV
gujaf-63	214	8	avoid	avoid	VERB
gujaf-63	214	9	allowing	allow	VERB
gujaf-63	214	10	interference	interference	NOUN
gujaf-63	214	11	of	of	ADP
gujaf-63	214	12	nas	nas	NOUN
gujaf-63	214	13	with	with	ADP
gujaf-63	214	14	statutory	statutory	ADJ
gujaf-63	214	15	audit	audit	NOUN
gujaf-63	214	16	function	function	NOUN
gujaf-63	214	17	.	.	PUNCT
gujaf-63	215	1	however	however	ADV
gujaf-63	215	2	,	,	PUNCT
gujaf-63	215	3	there	there	PRON
gujaf-63	215	4	is	be	VERB
gujaf-63	215	5	need	need	NOUN
gujaf-63	215	6	to	to	PART
gujaf-63	215	7	caution	caution	VERB
gujaf-63	215	8	here	here	ADV
gujaf-63	215	9	that	that	SCONJ
gujaf-63	215	10	professional	professional	ADJ
gujaf-63	215	11	accounting	accounting	NOUN
gujaf-63	215	12	bodies	body	NOUN
gujaf-63	215	13	do	do	AUX
gujaf-63	215	14	not	not	PART
gujaf-63	215	15	need	need	VERB
gujaf-63	215	16	to	to	PART
gujaf-63	215	17	relax	relax	VERB
gujaf-63	215	18	on	on	ADP
gujaf-63	215	19	the	the	DET
gujaf-63	215	20	issue	issue	NOUN
gujaf-63	215	21	of	of	ADP
gujaf-63	215	22	auditors	auditor	NOUN
gujaf-63	215	23	performing	perform	VERB
gujaf-63	215	24	statutory	statutory	ADJ
gujaf-63	215	25	audit	audit	NOUN
gujaf-63	215	26	and	and	CCONJ
gujaf-63	215	27	rendering	render	VERB
gujaf-63	215	28	nas	nas	NOUN
gujaf-63	215	29	to	to	ADP
gujaf-63	215	30	the	the	DET
gujaf-63	215	31	same	same	ADJ
gujaf-63	215	32	client	client	NOUN
gujaf-63	215	33	,	,	PUNCT
gujaf-63	215	34	if	if	SCONJ
gujaf-63	215	35	the	the	DET
gujaf-63	215	36	integrity	integrity	NOUN
gujaf-63	215	37	of	of	ADP
gujaf-63	215	38	the	the	DET
gujaf-63	215	39	accounting	accounting	NOUN
gujaf-63	215	40	profession	profession	NOUN
gujaf-63	215	41	is	be	AUX
gujaf-63	215	42	to	to	PART
gujaf-63	215	43	be	be	AUX
gujaf-63	215	44	maintained	maintain	VERB
gujaf-63	215	45	in	in	ADP
gujaf-63	215	46	the	the	DET
gujaf-63	215	47	eyes	eye	NOUN
gujaf-63	215	48	of	of	ADP
gujaf-63	215	49	the	the	DET
gujaf-63	215	50	public	public	NOUN
gujaf-63	215	51	.	.	PUNCT
gujaf-63	216	1	one	one	NUM
gujaf-63	216	2	way	way	NOUN
gujaf-63	216	3	to	to	PART
gujaf-63	216	4	ensure	ensure	VERB
gujaf-63	216	5	professional	professional	ADJ
gujaf-63	216	6	accountants	accountant	NOUN
gujaf-63	216	7	play	play	VERB
gujaf-63	216	8	by	by	ADP
gujaf-63	216	9	the	the	DET
gujaf-63	216	10	rules	rule	NOUN
gujaf-63	216	11	is	be	AUX
gujaf-63	216	12	for	for	SCONJ
gujaf-63	216	13	professional	professional	ADJ
gujaf-63	216	14	accounting	accounting	NOUN
gujaf-63	216	15	bodies	body	NOUN
gujaf-63	216	16	to	to	PART
gujaf-63	216	17	institute	institute	VERB
gujaf-63	216	18	stringent	stringent	ADJ
gujaf-63	216	19	measures	measure	NOUN
gujaf-63	216	20	(	(	PUNCT
gujaf-63	216	21	regulation	regulation	NOUN
gujaf-63	216	22	)	)	PUNCT
gujaf-63	216	23	against	against	ADP
gujaf-63	216	24	auditors	auditor	NOUN
gujaf-63	216	25	found	find	VERB
gujaf-63	216	26	guilty	guilty	ADJ
gujaf-63	216	27	of	of	ADP
gujaf-63	216	28	allowing	allow	VERB
gujaf-63	216	29	nas	na	NOUN
gujaf-63	216	30	to	to	PART
gujaf-63	216	31	influence	influence	VERB
gujaf-63	216	32	their	their	PRON
gujaf-63	216	33	work	work	NOUN
gujaf-63	216	34	as	as	ADP
gujaf-63	216	35	statutory	statutory	ADJ
gujaf-63	216	36	auditors	auditor	NOUN
gujaf-63	216	37	.	.	PUNCT
gujaf-63	217	1	gusau	gusau	PROPN
gujaf-63	217	2	journal	journal	PROPN
gujaf-63	217	3	of	of	ADP
gujaf-63	217	4	accounting	accounting	NOUN
gujaf-63	217	5	and	and	CCONJ
gujaf-63	217	6	finance	finance	NOUN
gujaf-63	217	7	,	,	PUNCT
gujaf-63	217	8	vol	vol	NOUN
gujaf-63	217	9	.	.	PROPN
gujaf-63	217	10	2	2	NUM
gujaf-63	217	11	,	,	PUNCT
gujaf-63	217	12	issue	issue	NOUN
gujaf-63	217	13	2	2	NUM
gujaf-63	217	14	,	,	PUNCT
gujaf-63	217	15	april	april	PROPN
gujaf-63	217	16	,	,	PUNCT
gujaf-63	217	17	2021	2021	NUM
gujaf-63	217	18	12	12	NUM
gujaf-63	217	19	5	5	NUM
gujaf-63	217	20	.	.	PUNCT
gujaf-63	217	21	conclusion	conclusion	NOUN
gujaf-63	217	22	and	and	CCONJ
gujaf-63	217	23	recommendations	recommendation	NOUN
gujaf-63	217	24	the	the	DET
gujaf-63	217	25	work	work	NOUN
gujaf-63	217	26	and	and	CCONJ
gujaf-63	217	27	opinion	opinion	NOUN
gujaf-63	217	28	expressed	express	VERB
gujaf-63	217	29	by	by	ADP
gujaf-63	217	30	external	external	ADJ
gujaf-63	217	31	auditors	auditor	NOUN
gujaf-63	217	32	on	on	ADP
gujaf-63	217	33	the	the	DET
gujaf-63	217	34	financial	financial	ADJ
gujaf-63	217	35	statements	statement	NOUN
gujaf-63	217	36	produced	produce	VERB
gujaf-63	217	37	by	by	ADP
gujaf-63	217	38	corporate	corporate	ADJ
gujaf-63	217	39	management	management	NOUN
gujaf-63	217	40	is	be	AUX
gujaf-63	217	41	a	a	DET
gujaf-63	217	42	strong	strong	ADJ
gujaf-63	217	43	reason	reason	NOUN
gujaf-63	217	44	users	user	NOUN
gujaf-63	217	45	rely	rely	VERB
gujaf-63	217	46	on	on	ADP
gujaf-63	217	47	these	these	DET
gujaf-63	217	48	statements	statement	NOUN
gujaf-63	217	49	in	in	ADP
gujaf-63	217	50	making	make	VERB
gujaf-63	217	51	their	their	PRON
gujaf-63	217	52	various	various	ADJ
gujaf-63	217	53	decisions	decision	NOUN
gujaf-63	217	54	.	.	PUNCT
gujaf-63	218	1	the	the	DET
gujaf-63	218	2	ability	ability	NOUN
gujaf-63	218	3	of	of	ADP
gujaf-63	218	4	the	the	DET
gujaf-63	218	5	auditor	auditor	NOUN
gujaf-63	218	6	to	to	PART
gujaf-63	218	7	uphold	uphold	VERB
gujaf-63	218	8	independence	independence	NOUN
gujaf-63	218	9	while	while	SCONJ
gujaf-63	218	10	performing	perform	VERB
gujaf-63	218	11	audit	audit	NOUN
gujaf-63	218	12	is	be	AUX
gujaf-63	218	13	very	very	ADV
gujaf-63	218	14	critical	critical	ADJ
gujaf-63	218	15	to	to	ADP
gujaf-63	218	16	the	the	DET
gujaf-63	218	17	audit	audit	NOUN
gujaf-63	218	18	outcome	outcome	NOUN
gujaf-63	218	19	.	.	PUNCT
gujaf-63	219	1	several	several	ADJ
gujaf-63	219	2	factors	factor	NOUN
gujaf-63	219	3	have	have	AUX
gujaf-63	219	4	been	be	AUX
gujaf-63	219	5	identified	identify	VERB
gujaf-63	219	6	in	in	ADP
gujaf-63	219	7	the	the	DET
gujaf-63	219	8	literature	literature	NOUN
gujaf-63	219	9	that	that	PRON
gujaf-63	219	10	may	may	AUX
gujaf-63	219	11	act	act	VERB
gujaf-63	219	12	to	to	PART
gujaf-63	219	13	impair	impair	VERB
gujaf-63	219	14	auditor‟s	auditor‟s	PROPN
gujaf-63	219	15	independence	independence	NOUN
gujaf-63	219	16	.	.	PUNCT
gujaf-63	220	1	this	this	DET
gujaf-63	220	2	paper	paper	NOUN
gujaf-63	220	3	examined	examine	VERB
gujaf-63	220	4	the	the	DET
gujaf-63	220	5	extent	extent	NOUN
gujaf-63	220	6	to	to	PART
gujaf-63	220	7	which	which	PRON
gujaf-63	220	8	audit	audit	NOUN
gujaf-63	220	9	firm	firm	ADJ
gujaf-63	220	10	size	size	NOUN
gujaf-63	220	11	,	,	PUNCT
gujaf-63	220	12	auditor	auditor	NOUN
gujaf-63	220	13	rotation	rotation	NOUN
gujaf-63	220	14	and	and	CCONJ
gujaf-63	220	15	provision	provision	NOUN
gujaf-63	220	16	of	of	ADP
gujaf-63	220	17	non	non	ADJ
gujaf-63	220	18	-	-	ADJ
gujaf-63	220	19	audit	audit	ADJ
gujaf-63	220	20	services	service	NOUN
gujaf-63	220	21	impact	impact	NOUN
gujaf-63	220	22	on	on	ADP
gujaf-63	220	23	auditor‟s	auditor‟s	PROPN
gujaf-63	220	24	independence	independence	NOUN
gujaf-63	220	25	in	in	ADP
gujaf-63	220	26	dmbs	dmb	NOUN
gujaf-63	220	27	in	in	ADP
gujaf-63	220	28	nigeria	nigeria	PROPN
gujaf-63	220	29	.	.	PUNCT
gujaf-63	221	1	from	from	ADP
gujaf-63	221	2	the	the	DET
gujaf-63	221	3	results	result	NOUN
gujaf-63	221	4	of	of	ADP
gujaf-63	221	5	the	the	DET
gujaf-63	221	6	data	datum	NOUN
gujaf-63	221	7	analysis	analysis	NOUN
gujaf-63	221	8	,	,	PUNCT
gujaf-63	221	9	there	there	PRON
gujaf-63	221	10	is	be	VERB
gujaf-63	221	11	enough	enough	ADJ
gujaf-63	221	12	evidence	evidence	NOUN
gujaf-63	221	13	to	to	PART
gujaf-63	221	14	conclude	conclude	VERB
gujaf-63	221	15	that	that	DET
gujaf-63	221	16	audit	audit	NOUN
gujaf-63	221	17	firm	firm	ADJ
gujaf-63	221	18	size	size	NOUN
gujaf-63	221	19	and	and	CCONJ
gujaf-63	221	20	auditor	auditor	NOUN
gujaf-63	221	21	rotation	rotation	NOUN
gujaf-63	221	22	matter	matter	VERB
gujaf-63	221	23	most	most	ADV
gujaf-63	221	24	in	in	ADP
gujaf-63	221	25	maintaining	maintain	VERB
gujaf-63	221	26	auditor‟s	auditor‟s	PROPN
gujaf-63	221	27	independence	independence	NOUN
gujaf-63	221	28	in	in	ADP
gujaf-63	221	29	dmbs	dmb	NOUN
gujaf-63	221	30	in	in	ADP
gujaf-63	221	31	nigeria	nigeria	PROPN
gujaf-63	221	32	but	but	CCONJ
gujaf-63	221	33	provision	provision	NOUN
gujaf-63	221	34	of	of	ADP
gujaf-63	221	35	non	non	ADJ
gujaf-63	221	36	-	-	ADJ
gujaf-63	221	37	audit	audit	ADJ
gujaf-63	221	38	services	service	NOUN
gujaf-63	221	39	does	do	AUX
gujaf-63	221	40	not	not	PART
gujaf-63	221	41	matter	matter	VERB
gujaf-63	221	42	.	.	PUNCT
gujaf-63	222	1	based	base	VERB
gujaf-63	222	2	on	on	ADP
gujaf-63	222	3	the	the	DET
gujaf-63	222	4	findings	finding	NOUN
gujaf-63	222	5	,	,	PUNCT
gujaf-63	222	6	it	it	PRON
gujaf-63	222	7	is	be	AUX
gujaf-63	222	8	recommended	recommend	VERB
gujaf-63	222	9	that	that	SCONJ
gujaf-63	222	10	the	the	DET
gujaf-63	222	11	cbn	cbn	PROPN
gujaf-63	222	12	and	and	CCONJ
gujaf-63	222	13	professional	professional	ADJ
gujaf-63	222	14	accountancy	accountancy	NOUN
gujaf-63	222	15	bodies	body	NOUN
gujaf-63	222	16	as	as	ADP
gujaf-63	222	17	policy	policy	NOUN
gujaf-63	222	18	makers	maker	NOUN
gujaf-63	222	19	should	should	AUX
gujaf-63	222	20	continually	continually	ADV
gujaf-63	222	21	,	,	PUNCT
gujaf-63	222	22	review	review	VERB
gujaf-63	222	23	and	and	CCONJ
gujaf-63	222	24	strengthen	strengthen	VERB
gujaf-63	222	25	legislation	legislation	NOUN
gujaf-63	222	26	bordering	border	VERB
gujaf-63	222	27	on	on	ADP
gujaf-63	222	28	auditor‟s	auditor‟s	PROPN
gujaf-63	222	29	independence	independence	NOUN
gujaf-63	222	30	to	to	PART
gujaf-63	222	31	enable	enable	VERB
gujaf-63	222	32	auditors	auditor	NOUN
gujaf-63	222	33	maintain	maintain	VERB
gujaf-63	222	34	a	a	DET
gujaf-63	222	35	sound	sound	ADJ
gujaf-63	222	36	independent	independent	ADJ
gujaf-63	222	37	position	position	NOUN
gujaf-63	222	38	while	while	SCONJ
gujaf-63	222	39	serving	serve	VERB
gujaf-63	222	40	as	as	ADP
gujaf-63	222	41	external	external	ADJ
gujaf-63	222	42	auditors	auditor	NOUN
gujaf-63	222	43	.	.	PUNCT
gujaf-63	223	1	in	in	ADP
gujaf-63	223	2	particular	particular	ADJ
gujaf-63	223	3	,	,	PUNCT
gujaf-63	223	4	the	the	DET
gujaf-63	223	5	ten	ten	NUM
gujaf-63	223	6	-	-	PUNCT
gujaf-63	223	7	year	year	NOUN
gujaf-63	223	8	mandatory	mandatory	ADJ
gujaf-63	223	9	rotation	rotation	NOUN
gujaf-63	223	10	period	period	NOUN
gujaf-63	223	11	should	should	AUX
gujaf-63	223	12	be	be	AUX
gujaf-63	223	13	reviewed	review	VERB
gujaf-63	223	14	downward	downward	ADV
gujaf-63	223	15	by	by	ADP
gujaf-63	223	16	the	the	DET
gujaf-63	223	17	cbn	cbn	PROPN
gujaf-63	223	18	while	while	SCONJ
gujaf-63	223	19	professional	professional	ADJ
gujaf-63	223	20	accountancy	accountancy	NOUN
gujaf-63	223	21	bodies	body	NOUN
gujaf-63	223	22	should	should	AUX
gujaf-63	223	23	evolve	evolve	VERB
gujaf-63	223	24	more	more	ADV
gujaf-63	223	25	stringent	stringent	ADJ
gujaf-63	223	26	penalties	penalty	NOUN
gujaf-63	223	27	on	on	ADP
gujaf-63	223	28	their	their	PRON
gujaf-63	223	29	members	member	NOUN
gujaf-63	223	30	who	who	PRON
gujaf-63	223	31	compromise	compromise	VERB
gujaf-63	223	32	their	their	PRON
gujaf-63	223	33	independence	independence	NOUN
gujaf-63	223	34	as	as	ADP
gujaf-63	223	35	a	a	DET
gujaf-63	223	36	result	result	NOUN
gujaf-63	223	37	of	of	ADP
gujaf-63	223	38	engagement	engagement	NOUN
gujaf-63	223	39	in	in	ADP
gujaf-63	223	40	non	non	ADJ
gujaf-63	223	41	-	-	ADJ
gujaf-63	223	42	audit	audit	ADJ
gujaf-63	223	43	services	service	NOUN
gujaf-63	223	44	.	.	PUNCT
gujaf-63	224	1	for	for	ADP
gujaf-63	224	2	the	the	DET
gujaf-63	224	3	shareholders	shareholder	NOUN
gujaf-63	224	4	,	,	PUNCT
gujaf-63	224	5	there	there	PRON
gujaf-63	224	6	is	be	VERB
gujaf-63	224	7	evidence	evidence	NOUN
gujaf-63	224	8	from	from	ADP
gujaf-63	224	9	this	this	DET
gujaf-63	224	10	paper	paper	NOUN
gujaf-63	224	11	that	that	SCONJ
gujaf-63	224	12	they	they	PRON
gujaf-63	224	13	should	should	AUX
gujaf-63	224	14	consider	consider	VERB
gujaf-63	224	15	the	the	DET
gujaf-63	224	16	size	size	NOUN
gujaf-63	224	17	of	of	ADP
gujaf-63	224	18	the	the	DET
gujaf-63	224	19	audit	audit	NOUN
gujaf-63	224	20	firm	firm	NOUN
gujaf-63	224	21	when	when	SCONJ
gujaf-63	224	22	appointing	appoint	VERB
gujaf-63	224	23	statutory	statutory	ADJ
gujaf-63	224	24	auditors	auditor	NOUN
gujaf-63	224	25	at	at	ADP
gujaf-63	224	26	the	the	DET
gujaf-63	224	27	annual	annual	ADJ
gujaf-63	224	28	general	general	ADJ
gujaf-63	224	29	meeting	meeting	NOUN
gujaf-63	224	30	.	.	PUNCT
gujaf-63	225	1	this	this	PRON
gujaf-63	225	2	is	be	AUX
gujaf-63	225	3	because	because	SCONJ
gujaf-63	225	4	bigger	big	ADJ
gujaf-63	225	5	audit	audit	NOUN
gujaf-63	225	6	firms	firm	NOUN
gujaf-63	225	7	are	be	AUX
gujaf-63	225	8	better	well	ADJ
gujaf-63	225	9	able	able	ADJ
gujaf-63	225	10	to	to	PART
gujaf-63	225	11	maintain	maintain	VERB
gujaf-63	225	12	independence	independence	NOUN
gujaf-63	225	13	that	that	PRON
gujaf-63	225	14	guarantee	guarantee	VERB
gujaf-63	225	15	high	high	ADJ
gujaf-63	225	16	quality	quality	NOUN
gujaf-63	225	17	audit	audit	NOUN
gujaf-63	225	18	therefore	therefore	ADV
gujaf-63	225	19	financial	financial	ADJ
gujaf-63	225	20	reporting	reporting	NOUN
gujaf-63	225	21	quality	quality	NOUN
gujaf-63	225	22	.	.	PUNCT
gujaf-63	226	1	references	reference	NOUN
gujaf-63	226	2	aamir	aamir	PROPN
gujaf-63	226	3	,	,	PUNCT
gujaf-63	226	4	s.	s.	PROPN
gujaf-63	226	5	and	and	CCONJ
gujaf-63	226	6	farooq	farooq	PROPN
gujaf-63	226	7	,	,	PUNCT
gujaf-63	226	8	u.	u.	PROPN
gujaf-63	226	9	(	(	PUNCT
gujaf-63	226	10	2011	2011	NUM
gujaf-63	226	11	)	)	PUNCT
gujaf-63	226	12	.	.	PUNCT
gujaf-63	227	1	„	„	PUNCT
gujaf-63	227	2	auditor	auditor	PROPN
gujaf-63	227	3	client	client	NOUN
gujaf-63	227	4	relationship	relationship	NOUN
gujaf-63	227	5	and	and	CCONJ
gujaf-63	227	6	audit	audit	NOUN
gujaf-63	227	7	quality	quality	NOUN
gujaf-63	227	8	:	:	PUNCT
gujaf-63	227	9	the	the	DET
gujaf-63	227	10	effects	effect	NOUN
gujaf-63	227	11	of	of	ADP
gujaf-63	227	12	long	long	ADJ
gujaf-63	227	13	-	-	PUNCT
gujaf-63	227	14	term	term	NOUN
gujaf-63	227	15	auditor	auditor	NOUN
gujaf-63	227	16	client	client	NOUN
gujaf-63	227	17	relationship	relationship	NOUN
gujaf-63	227	18	on	on	ADP
gujaf-63	227	19	audit	audit	NOUN
gujaf-63	227	20	quality	quality	NOUN
gujaf-63	227	21	in	in	ADP
gujaf-63	227	22	smes‟	smes‟	PRON
gujaf-63	227	23	,	,	PUNCT
gujaf-63	227	24	[	[	X
gujaf-63	227	25	online	online	X
gujaf-63	227	26	]	]	X
gujaf-63	227	27	https://www.researchgate.net/publication/280111923	https://www.researchgate.net/publication/280111923	NOUN
gujaf-63	227	28	_	_	PRON
gujaf-63	227	29	...	...	PUNCT
gujaf-63	227	30	(	(	PUNCT
gujaf-63	227	31	accessed	access	VERB
gujaf-63	227	32	15	15	NUM
gujaf-63	227	33	november	november	NOUN
gujaf-63	227	34	2014	2014	NUM
gujaf-63	227	35	)	)	PUNCT
gujaf-63	227	36	.	.	PUNCT
gujaf-63	228	1	abu	abu	PROPN
gujaf-63	228	2	bakar	bakar	PROPN
gujaf-63	228	3	,	,	PUNCT
gujaf-63	228	4	n.	n.	PROPN
gujaf-63	228	5	b.	b.	PROPN
gujaf-63	228	6	,	,	PUNCT
gujaf-63	228	7	abdul	abdul	PROPN
gujaf-63	228	8	rahman	rahman	PROPN
gujaf-63	228	9	,	,	PUNCT
gujaf-63	228	10	a.	a.	PROPN
gujaf-63	228	11	r.	r.	PROPN
gujaf-63	228	12	and	and	CCONJ
gujaf-63	228	13	abdul	abdul	PROPN
gujaf-63	228	14	rashid	rashid	PROPN
gujaf-63	228	15	,	,	PUNCT
gujaf-63	228	16	h.	h.	PROPN
gujaf-63	228	17	m.	m.	NOUN
gujaf-63	228	18	(	(	PUNCT
gujaf-63	228	19	2005	2005	NUM
gujaf-63	228	20	)	)	PUNCT
gujaf-63	228	21	.	.	PUNCT
gujaf-63	229	1	„	„	PUNCT
gujaf-63	229	2	factors	factor	NOUN
gujaf-63	229	3	influencing	influence	VERB
gujaf-63	229	4	auditor	auditor	NOUN
gujaf-63	229	5	's	's	PART
gujaf-63	229	6	independence	independence	NOUN
gujaf-63	229	7	:	:	PUNCT
gujaf-63	229	8	malaysian	malaysian	ADJ
gujaf-63	229	9	loan	loan	NOUN
gujaf-63	229	10	officers‟	officers‟	NUM
gujaf-63	229	11	perceptions‟	perceptions‟	PROPN
gujaf-63	229	12	,	,	PUNCT
gujaf-63	229	13	managerial	managerial	ADJ
gujaf-63	229	14	auditing	auditing	NOUN
gujaf-63	229	15	journal	journal	NOUN
gujaf-63	229	16	,	,	PUNCT
gujaf-63	229	17	vol	vol	NOUN
gujaf-63	229	18	.	.	PROPN
gujaf-63	229	19	20	20	NUM
gujaf-63	229	20	no	no	NOUN
gujaf-63	229	21	.	.	NOUN
gujaf-63	229	22	8	8	NUM
gujaf-63	229	23	,	,	PUNCT
gujaf-63	229	24	pp804	pp804	NOUN
gujaf-63	229	25	822	822	NUM
gujaf-63	229	26	.	.	PUNCT
gujaf-63	230	1	abubakar	abubakar	PROPN
gujaf-63	230	2	,	,	PUNCT
gujaf-63	230	3	n.	n.	PROPN
gujaf-63	230	4	b.	b.	PROPN
gujaf-63	230	5	a.	a.	PROPN
gujaf-63	230	6	and	and	CCONJ
gujaf-63	230	7	ahmad	ahmad	PROPN
gujaf-63	230	8	,	,	PUNCT
gujaf-63	230	9	m.	m.	NOUN
gujaf-63	230	10	(	(	PUNCT
gujaf-63	230	11	2009	2009	NUM
gujaf-63	230	12	)	)	PUNCT
gujaf-63	230	13	.	.	PUNCT
gujaf-63	231	1	„	„	PUNCT
gujaf-63	231	2	auditor	auditor	NOUN
gujaf-63	231	3	's	's	PART
gujaf-63	231	4	independence	independence	NOUN
gujaf-63	231	5	:	:	PUNCT
gujaf-63	231	6	malaysian	malaysian	ADJ
gujaf-63	231	7	accountant‟s	accountant‟s	ADV
gujaf-63	231	8	perception	perception	NOUN
gujaf-63	231	9	,	,	PUNCT
gujaf-63	231	10	international	international	ADJ
gujaf-63	231	11	journal	journal	NOUN
gujaf-63	231	12	of	of	ADP
gujaf-63	231	13	business	business	NOUN
gujaf-63	231	14	and	and	CCONJ
gujaf-63	231	15	management	management	NOUN
gujaf-63	231	16	,	,	PUNCT
gujaf-63	231	17	vol	vol	NOUN
gujaf-63	231	18	.	.	PROPN
gujaf-63	231	19	4	4	NUM
gujaf-63	231	20	no	no	NOUN
gujaf-63	231	21	.	.	PROPN
gujaf-63	231	22	12	12	NUM
gujaf-63	231	23	,	,	PUNCT
gujaf-63	231	24	pp129	pp129	PROPN
gujaf-63	231	25	141	141	NUM
gujaf-63	231	26	.	.	PUNCT
gujaf-63	231	27	akpom	akpom	VERB
gujaf-63	231	28	,	,	PUNCT
gujaf-63	231	29	u.n	u.n	PROPN
gujaf-63	231	30	.	.	PROPN
gujaf-63	231	31	and	and	CCONJ
gujaf-63	231	32	dimkpah	dimkpah	PROPN
gujaf-63	231	33	,	,	PUNCT
gujaf-63	231	34	y.o	y.o	PROPN
gujaf-63	231	35	.	.	PROPN
gujaf-63	232	1	(	(	PUNCT
gujaf-63	232	2	2013	2013	NUM
gujaf-63	232	3	)	)	PUNCT
gujaf-63	232	4	.	.	PUNCT
gujaf-63	233	1	„	„	PUNCT
gujaf-63	233	2	determinants	determinant	NOUN
gujaf-63	233	3	of	of	ADP
gujaf-63	233	4	auditor	auditor	NOUN
gujaf-63	233	5	independence	independence	NOUN
gujaf-63	233	6	:	:	PUNCT
gujaf-63	233	7	a	a	DET
gujaf-63	233	8	comparison	comparison	NOUN
gujaf-63	233	9	of	of	ADP
gujaf-63	233	10	the	the	DET
gujaf-63	233	11	perceptions	perception	NOUN
gujaf-63	233	12	of	of	ADP
gujaf-63	233	13	auditors	auditor	NOUN
gujaf-63	233	14	and	and	CCONJ
gujaf-63	233	15	non	non	NOUN
gujaf-63	233	16	-	-	NOUN
gujaf-63	233	17	auditors	auditor	NOUN
gujaf-63	233	18	in	in	ADP
gujaf-63	233	19	lagos	lago	NOUN
gujaf-63	233	20	,	,	PUNCT
gujaf-63	233	21	nigeria‟	nigeria‟	NOUN
gujaf-63	233	22	,	,	PUNCT
gujaf-63	233	23	journal	journal	NOUN
gujaf-63	233	24	of	of	ADP
gujaf-63	233	25	finance	finance	NOUN
gujaf-63	233	26	and	and	CCONJ
gujaf-63	233	27	accountancy	accountancy	NOUN
gujaf-63	233	28	,	,	PUNCT
gujaf-63	233	29	vol	vol	NOUN
gujaf-63	233	30	.	.	PROPN
gujaf-63	233	31	12	12	NUM
gujaf-63	233	32	no	no	NOUN
gujaf-63	233	33	.	.	NOUN
gujaf-63	233	34	9	9	NUM
gujaf-63	233	35	,	,	PUNCT
gujaf-63	233	36	pp1	pp1	PROPN
gujaf-63	233	37	17	17	NUM
gujaf-63	233	38	.	.	PUNCT
gujaf-63	233	39	albaqali	albaqali	PROPN
gujaf-63	233	40	,	,	PUNCT
gujaf-63	233	41	q.	q.	PROPN
gujaf-63	233	42	and	and	CCONJ
gujaf-63	233	43	kukreja	kukreja	PROPN
gujaf-63	233	44	,	,	PUNCT
gujaf-63	233	45	g.	g.	PROPN
gujaf-63	233	46	(	(	PUNCT
gujaf-63	233	47	2017	2017	NUM
gujaf-63	233	48	)	)	PUNCT
gujaf-63	233	49	.	.	PUNCT
gujaf-63	234	1	„	„	PUNCT
gujaf-63	234	2	the	the	DET
gujaf-63	234	3	factors	factor	NOUN
gujaf-63	234	4	influencing	influence	VERB
gujaf-63	234	5	auditor	auditor	NOUN
gujaf-63	234	6	independence	independence	NOUN
gujaf-63	234	7	:	:	PUNCT
gujaf-63	234	8	the	the	DET
gujaf-63	234	9	perception	perception	NOUN
gujaf-63	234	10	of	of	ADP
gujaf-63	234	11	auditors	auditor	NOUN
gujaf-63	234	12	in	in	ADP
gujaf-63	234	13	bahrain‟	bahrain‟	PROPN
gujaf-63	234	14	,	,	PUNCT
gujaf-63	234	15	corporate	corporate	ADJ
gujaf-63	234	16	ownership	ownership	NOUN
gujaf-63	234	17	&	&	CCONJ
gujaf-63	234	18	control	control	PROPN
gujaf-63	234	19	,	,	PUNCT
gujaf-63	234	20	vol	vol	NOUN
gujaf-63	234	21	.	.	PROPN
gujaf-63	234	22	14	14	NUM
gujaf-63	235	1	no	no	NOUN
gujaf-63	235	2	.	.	NOUN
gujaf-63	235	3	2	2	NUM
gujaf-63	235	4	,	,	PUNCT
gujaf-63	235	5	pp369	pp369	NOUN
gujaf-63	235	6	382	382	NUM
gujaf-63	235	7	.	.	PUNCT
gujaf-63	236	1	albeksh	albeksh	PROPN
gujaf-63	236	2	,	,	PUNCT
gujaf-63	236	3	h.m.a	h.m.a	NOUN
gujaf-63	236	4	.	.	PUNCT
gujaf-63	237	1	(	(	PUNCT
gujaf-63	237	2	2016	2016	NUM
gujaf-63	237	3	)	)	PUNCT
gujaf-63	237	4	.	.	PUNCT
gujaf-63	238	1	„	„	PUNCT
gujaf-63	238	2	factors	factor	NOUN
gujaf-63	238	3	affecting	affect	VERB
gujaf-63	238	4	the	the	DET
gujaf-63	238	5	independence	independence	NOUN
gujaf-63	238	6	of	of	ADP
gujaf-63	238	7	the	the	DET
gujaf-63	238	8	external	external	ADJ
gujaf-63	238	9	auditor	auditor	NOUN
gujaf-63	238	10	within	within	ADP
gujaf-63	238	11	the	the	DET
gujaf-63	238	12	auditing	auditing	NOUN
gujaf-63	238	13	profession‟	profession‟	NOUN
gujaf-63	238	14	,	,	PUNCT
gujaf-63	238	15	international	international	ADJ
gujaf-63	238	16	journal	journal	NOUN
gujaf-63	238	17	of	of	ADP
gujaf-63	238	18	management	management	NOUN
gujaf-63	238	19	and	and	CCONJ
gujaf-63	238	20	commerce	commerce	NOUN
gujaf-63	238	21	innovations	innovation	NOUN
gujaf-63	238	22	,	,	PUNCT
gujaf-63	238	23	vol	vol	NOUN
gujaf-63	238	24	.	.	PROPN
gujaf-63	238	25	4	4	NUM
gujaf-63	238	26	no	no	NOUN
gujaf-63	238	27	.	.	NOUN
gujaf-63	238	28	2	2	NUM
gujaf-63	238	29	,	,	PUNCT
gujaf-63	238	30	pp680	pp680	PROPN
gujaf-63	238	31	689	689	NUM
gujaf-63	238	32	.	.	PUNCT
gujaf-63	239	1	al	al	PROPN
gujaf-63	239	2	-	-	PUNCT
gujaf-63	239	3	khoury	khoury	PROPN
gujaf-63	239	4	,	,	PUNCT
gujaf-63	239	5	a.	a.	PROPN
gujaf-63	239	6	f.	f.	PROPN
gujaf-63	239	7	,	,	PUNCT
gujaf-63	239	8	ali	ali	PROPN
gujaf-63	239	9	,	,	PUNCT
gujaf-63	239	10	a.	a.	PROPN
gujaf-63	239	11	e.	e.	PROPN
gujaf-63	239	12	,	,	PUNCT
gujaf-63	239	13	al	al	PROPN
gujaf-63	239	14	-	-	PUNCT
gujaf-63	239	15	sharif	sharif	PROPN
gujaf-63	239	16	,	,	PUNCT
gujaf-63	239	17	m.	m.	NOUN
gujaf-63	239	18	,	,	PUNCT
gujaf-63	239	19	hanania	hanania	PROPN
gujaf-63	239	20	,	,	PUNCT
gujaf-63	239	21	j.	j.	PROPN
gujaf-63	239	22	,	,	PUNCT
gujaf-63	239	23	al	al	PROPN
gujaf-63	239	24	-	-	PUNCT
gujaf-63	239	25	malki	malki	PROPN
gujaf-63	239	26	,	,	PUNCT
gujaf-63	239	27	i.	i.	NOUN
gujaf-63	239	28	and	and	CCONJ
gujaf-63	239	29	jallad	jallad	PROPN
gujaf-63	239	30	,	,	PUNCT
gujaf-63	239	31	m.	m.	NOUN
gujaf-63	239	32	(	(	PUNCT
gujaf-63	239	33	2015).„auditor	2015).„auditor	NOUN
gujaf-63	239	34	's	's	PART
gujaf-63	239	35	independence	independence	NOUN
gujaf-63	239	36	and	and	CCONJ
gujaf-63	239	37	mandatory	mandatory	ADJ
gujaf-63	239	38	auditor	auditor	NOUN
gujaf-63	239	39	rotation	rotation	NOUN
gujaf-63	239	40	in	in	ADP
gujaf-63	239	41	jordan‟	jordan‟	PROPN
gujaf-63	239	42	,	,	PUNCT
gujaf-63	239	43	international	international	ADJ
gujaf-63	239	44	business	business	NOUN
gujaf-63	239	45	research	research	NOUN
gujaf-63	239	46	,	,	PUNCT
gujaf-63	239	47	vol	vol	NOUN
gujaf-63	239	48	.	.	PROPN
gujaf-63	239	49	8	8	NUM
gujaf-63	239	50	no	no	NOUN
gujaf-63	239	51	.	.	NOUN
gujaf-63	239	52	4	4	NUM
gujaf-63	239	53	,	,	PUNCT
gujaf-63	239	54	pp73	pp73	PROPN
gujaf-63	239	55	–	–	PUNCT
gujaf-63	239	56	81	81	NUM
gujaf-63	239	57	.	.	PUNCT
gujaf-63	240	1	alleyne	alleyne	PROPN
gujaf-63	240	2	,	,	PUNCT
gujaf-63	240	3	p.	p.	NOUN
gujaf-63	240	4	a.	a.	NOUN
gujaf-63	240	5	,	,	PUNCT
gujaf-63	240	6	devonish	devonish	PROPN
gujaf-63	240	7	,	,	PUNCT
gujaf-63	240	8	d.	d.	PROPN
gujaf-63	240	9	and	and	CCONJ
gujaf-63	240	10	alleyne	alleyne	PROPN
gujaf-63	240	11	,	,	PUNCT
gujaf-63	241	1	p.	p.	NOUN
gujaf-63	241	2	(	(	PUNCT
gujaf-63	241	3	2006	2006	NUM
gujaf-63	241	4	)	)	PUNCT
gujaf-63	241	5	.	.	PUNCT
gujaf-63	242	1	„	„	PUNCT
gujaf-63	242	2	perceptions	perception	NOUN
gujaf-63	242	3	of	of	ADP
gujaf-63	242	4	auditor	auditor	NOUN
gujaf-63	242	5	independence	independence	NOUN
gujaf-63	242	6	in	in	ADP
gujaf-63	242	7	barbados‟	barbados‟	PROPN
gujaf-63	242	8	,	,	PUNCT
gujaf-63	242	9	managerial	managerial	ADJ
gujaf-63	242	10	auditing	auditing	NOUN
gujaf-63	242	11	journal	journal	NOUN
gujaf-63	242	12	,	,	PUNCT
gujaf-63	242	13	vol	vol	NOUN
gujaf-63	242	14	.	.	PROPN
gujaf-63	242	15	21	21	NUM
gujaf-63	242	16	no	no	NOUN
gujaf-63	242	17	.	.	NOUN
gujaf-63	242	18	6	6	NUM
gujaf-63	242	19	,	,	PUNCT
gujaf-63	242	20	pp621	pp621	PROPN
gujaf-63	242	21	635	635	NUM
gujaf-63	242	22	.	.	PUNCT
gujaf-63	243	1	https://www.researchgate.net/profile/suhaib_aamir2?_sg%5b0%5d=hxk_zycibvurqzsshe69lo7btfbmacusuhagz5jjwur737cndd02fawabup-ka4hkkiddqe.jndxxdlcx7t1tzvwt_-3jjxk3ntmypgugne_lk6azx5ovkayeino5inyixmwlhprxoqub5m6wnjjzqyzpy_9ra&_sg%5b1%5d=icm8czwhwvwpbaajc0dvgvxlmo44ew7ejiiw7rw5psq_xxmntfvlpvnpinonbu-sy807foi.honujw9kaliykgjf1ywnnrxsq840ugiybsgjebvoharmdfubfvsgxqes0ksfwqpxh8exbqmlxypnqmf_wq4cnw	https://www.researchgate.net/profile/suhaib_aamir2?_sg%5b0%5d=hxk_zycibvurqzsshe69lo7btfbmacusuhagz5jjwur737cndd02fawabup-ka4hkkiddqe.jndxxdlcx7t1tzvwt_-3jjxk3ntmypgugne_lk6azx5ovkayeino5inyixmwlhprxoqub5m6wnjjzqyzpy_9ra&_sg%5b1%5d=icm8czwhwvwpbaajc0dvgvxlmo44ew7ejiiw7rw5psq_xxmntfvlpvnpinonbu-sy807foi.honujw9kaliykgjf1ywnnrxsq840ugiybsgjebvoharmdfubfvsgxqes0ksfwqpxh8exbqmlxypnqmf_wq4cnw	NOUN
gujaf-63	243	2	https://www.researchgate.net/publication/280111923_auditor_client_relationship_and_audit_quality_the_effects_of_long-term_auditor_client_relationship_on_audit_quality_in_smes	https://www.researchgate.net/publication/280111923_auditor_client_relationship_and_audit_quality_the_effects_of_long-term_auditor_client_relationship_on_audit_quality_in_sme	NOUN
gujaf-63	243	3	gusau	gusau	PRON
gujaf-63	243	4	journal	journal	NOUN
gujaf-63	243	5	of	of	ADP
gujaf-63	243	6	accounting	accounting	NOUN
gujaf-63	243	7	and	and	CCONJ
gujaf-63	243	8	finance	finance	NOUN
gujaf-63	243	9	,	,	PUNCT
gujaf-63	243	10	vol	vol	NOUN
gujaf-63	243	11	.	.	PROPN
gujaf-63	243	12	2	2	NUM
gujaf-63	243	13	,	,	PUNCT
gujaf-63	243	14	issue	issue	NOUN
gujaf-63	243	15	2	2	NUM
gujaf-63	243	16	,	,	PUNCT
gujaf-63	243	17	april	april	PROPN
gujaf-63	243	18	,	,	PUNCT
gujaf-63	243	19	2021	2021	NUM
gujaf-63	243	20	13	13	NUM
gujaf-63	243	21	bae	bae	NOUN
gujaf-63	243	22	,	,	PUNCT
gujaf-63	243	23	g.	g.	PROPN
gujaf-63	243	24	,	,	PUNCT
gujaf-63	243	25	rho	rho	PROPN
gujaf-63	243	26	,	,	PUNCT
gujaf-63	243	27	j.	j.	PROPN
gujaf-63	243	28	and	and	CCONJ
gujaf-63	243	29	ro	ro	PROPN
gujaf-63	243	30	,	,	PUNCT
gujaf-63	243	31	b.	b.	PROPN
gujaf-63	243	32	(	(	PUNCT
gujaf-63	243	33	2007	2007	NUM
gujaf-63	243	34	)	)	PUNCT
gujaf-63	243	35	.	.	PUNCT
gujaf-63	244	1	„	„	PUNCT
gujaf-63	244	2	the	the	DET
gujaf-63	244	3	effect	effect	NOUN
gujaf-63	244	4	of	of	ADP
gujaf-63	244	5	mandatory	mandatory	ADJ
gujaf-63	244	6	audit	audit	NOUN
gujaf-63	244	7	firm	firm	ADJ
gujaf-63	244	8	retention	retention	NOUN
gujaf-63	244	9	on	on	ADP
gujaf-63	244	10	audit	audit	NOUN
gujaf-63	244	11	quality	quality	NOUN
gujaf-63	244	12	:	:	PUNCT
gujaf-63	244	13	evidence	evidence	NOUN
gujaf-63	244	14	from	from	ADP
gujaf-63	244	15	the	the	DET
gujaf-63	244	16	korean	korean	ADJ
gujaf-63	244	17	audit	audit	NOUN
gujaf-63	244	18	market‟	market‟	NOUN
gujaf-63	244	19	,	,	PUNCT
gujaf-63	244	20	[	[	X
gujaf-63	244	21	online	online	X
gujaf-63	244	22	]	]	X
gujaf-63	244	23	https://studylib.net/doc/10280486/the-effect-of-mandatory-audit-rotation	https://studylib.net/doc/10280486/the-effect-of-mandatory-audit-rotation	NOUN
gujaf-63	244	24	...	...	PUNCT
gujaf-63	244	25	(	(	PUNCT
gujaf-63	244	26	accessed	access	VERB
gujaf-63	244	27	15	15	NUM
gujaf-63	244	28	november	november	NOUN
gujaf-63	244	29	2014	2014	NUM
gujaf-63	244	30	)	)	PUNCT
gujaf-63	244	31	.	.	PUNCT
gujaf-63	245	1	companies	company	NOUN
gujaf-63	245	2	and	and	CCONJ
gujaf-63	245	3	allied	ally	VERB
gujaf-63	245	4	matters	matter	NOUN
gujaf-63	245	5	act	act	VERB
gujaf-63	245	6	2020	2020	NUM
gujaf-63	245	7	lfn	lfn	PROPN
gujaf-63	245	8	no.20	no.20	PROPN
gujaf-63	245	9	.	.	PUNCT
gujaf-63	246	1	the	the	DET
gujaf-63	246	2	federal	federal	ADJ
gujaf-63	246	3	government	government	NOUN
gujaf-63	246	4	printer	printer	NOUN
gujaf-63	246	5	,	,	PUNCT
gujaf-63	246	6	lagos	lago	NOUN
gujaf-63	246	7	,	,	PUNCT
gujaf-63	246	8	nigeria	nigeria	PROPN
gujaf-63	246	9	.	.	PUNCT
gujaf-63	247	1	cameran	cameran	PROPN
gujaf-63	247	2	,	,	PUNCT
gujaf-63	247	3	m.	m.	NOUN
gujaf-63	247	4	,	,	PUNCT
gujaf-63	247	5	prencipe	prencipe	NOUN
gujaf-63	247	6	,	,	PUNCT
gujaf-63	247	7	a.	a.	NOUN
gujaf-63	247	8	and	and	CCONJ
gujaf-63	247	9	trombetta	trombetta	NOUN
gujaf-63	247	10	,	,	PUNCT
gujaf-63	247	11	m.	m.	NOUN
gujaf-63	247	12	(	(	PUNCT
gujaf-63	247	13	2008	2008	NUM
gujaf-63	247	14	)	)	PUNCT
gujaf-63	247	15	.	.	PUNCT
gujaf-63	248	1	„	„	PUNCT
gujaf-63	248	2	mandatory	mandatory	ADJ
gujaf-63	248	3	audit	audit	NOUN
gujaf-63	248	4	firm	firm	ADJ
gujaf-63	248	5	rotation	rotation	NOUN
gujaf-63	248	6	and	and	CCONJ
gujaf-63	248	7	audit	audit	NOUN
gujaf-63	248	8	quality‟	quality‟	PRON
gujaf-63	248	9	,	,	PUNCT
gujaf-63	248	10	european	european	ADJ
gujaf-63	248	11	accounting	accounting	PROPN
gujaf-63	248	12	review	review	PROPN
gujaf-63	248	13	,	,	PUNCT
gujaf-63	248	14	pp124	pp124	PROPN
gujaf-63	248	15	.	.	PUNCT
gujaf-63	248	16	carren	carren	PROPN
gujaf-63	248	17	,	,	PUNCT
gujaf-63	248	18	c.	c.	PROPN
gujaf-63	248	19	(	(	PUNCT
gujaf-63	248	20	2013	2013	NUM
gujaf-63	248	21	)	)	PUNCT
gujaf-63	248	22	.	.	PUNCT
gujaf-63	249	1	factors	factor	NOUN
gujaf-63	249	2	influencing	influence	VERB
gujaf-63	249	3	auditor	auditor	NOUN
gujaf-63	249	4	's	's	PART
gujaf-63	249	5	independence	independence	NOUN
gujaf-63	249	6	and	and	CCONJ
gujaf-63	249	7	accountability	accountability	NOUN
gujaf-63	249	8	:	:	PUNCT
gujaf-63	249	9	a	a	DET
gujaf-63	249	10	case	case	NOUN
gujaf-63	249	11	study	study	NOUN
gujaf-63	249	12	of	of	ADP
gujaf-63	249	13	ktda	ktda	NOUN
gujaf-63	249	14	affiliated	affiliate	VERB
gujaf-63	249	15	tea	tea	NOUN
gujaf-63	249	16	factories	factory	NOUN
gujaf-63	249	17	in	in	ADP
gujaf-63	249	18	bomet	bomet	NOUN
gujaf-63	249	19	and	and	CCONJ
gujaf-63	249	20	kericho	kericho	PROPN
gujaf-63	249	21	county	county	PROPN
gujaf-63	249	22	,	,	PUNCT
gujaf-63	249	23	kenya	kenya	PROPN
gujaf-63	249	24	.	.	PUNCT
gujaf-63	250	1	unpublished	unpublished	ADJ
gujaf-63	250	2	thesis	thesis	NOUN
gujaf-63	250	3	,	,	PUNCT
gujaf-63	250	4	maasaimara	maasaimara	ADJ
gujaf-63	250	5	university	university	PROPN
gujaf-63	250	6	,	,	PUNCT
gujaf-63	250	7	kenya	kenya	PROPN
gujaf-63	250	8	.	.	PUNCT
gujaf-63	251	1	[	[	X
gujaf-63	251	2	online	online	X
gujaf-63	251	3	]	]	PUNCT
gujaf-63	251	4	https://www.academia.edu/7921849/factors_influencing_auditor‟s_independence_and_ac	https://www.academia.edu/7921849/factors_influencing_auditor‟s_independence_and_ac	NOUN
gujaf-63	251	5	countability	countability	NOUN
gujaf-63	251	6	(	(	PUNCT
gujaf-63	251	7	accessed	access	VERB
gujaf-63	251	8	15	15	NUM
gujaf-63	251	9	november	november	NOUN
gujaf-63	251	10	2014	2014	NUM
gujaf-63	251	11	)	)	PUNCT
gujaf-63	251	12	.	.	PUNCT
gujaf-63	252	1	defond	defond	NOUN
gujaf-63	252	2	,	,	PUNCT
gujaf-63	252	3	m.	m.	NOUN
gujaf-63	252	4	,	,	PUNCT
gujaf-63	252	5	and	and	CCONJ
gujaf-63	252	6	zhang	zhang	PROPN
gujaf-63	252	7	,	,	PUNCT
gujaf-63	252	8	j.	j.	PROPN
gujaf-63	252	9	(	(	PUNCT
gujaf-63	252	10	2014	2014	NUM
gujaf-63	252	11	)	)	PUNCT
gujaf-63	252	12	.	.	PUNCT
gujaf-63	253	1	„	„	PUNCT
gujaf-63	253	2	a	a	DET
gujaf-63	253	3	review	review	NOUN
gujaf-63	253	4	of	of	ADP
gujaf-63	253	5	archival	archival	NOUN
gujaf-63	253	6	auditing	auditing	NOUN
gujaf-63	253	7	research‟	research‟	PROPN
gujaf-63	253	8	,	,	PUNCT
gujaf-63	253	9	journal	journal	NOUN
gujaf-63	253	10	of	of	ADP
gujaf-63	253	11	accounting	accounting	NOUN
gujaf-63	253	12	and	and	CCONJ
gujaf-63	253	13	economics	economic	NOUN
gujaf-63	253	14	,	,	PUNCT
gujaf-63	253	15	vol	vol	NOUN
gujaf-63	253	16	.	.	PUNCT
gujaf-63	253	17	58	58	NUM
gujaf-63	254	1	no	no	DET
gujaf-63	254	2	2	2	NUM
gujaf-63	254	3	-	-	SYM
gujaf-63	254	4	3	3	NUM
gujaf-63	254	5	,	,	PUNCT
gujaf-63	254	6	pp275	pp275	PROPN
gujaf-63	254	7	326	326	NUM
gujaf-63	254	8	.	.	PUNCT
gujaf-63	255	1	eilifsen	eilifsen	PROPN
gujaf-63	255	2	,	,	PUNCT
gujaf-63	255	3	a.	a.	NOUN
gujaf-63	255	4	,	,	PUNCT
gujaf-63	255	5	messier	messy	ADJ
gujaf-63	255	6	,	,	PUNCT
gujaf-63	255	7	w.	w.	PROPN
gujaf-63	255	8	f.	f.	PROPN
gujaf-63	255	9	,	,	PUNCT
gujaf-63	255	10	glover	glover	PROPN
gujaf-63	255	11	,	,	PUNCT
gujaf-63	255	12	s.	s.	PROPN
gujaf-63	255	13	m.	m.	PROPN
gujaf-63	255	14	and	and	CCONJ
gujaf-63	255	15	prawitt	prawitt	PROPN
gujaf-63	255	16	,	,	PUNCT
gujaf-63	255	17	d.	d.	PROPN
gujaf-63	255	18	f.	f.	PROPN
gujaf-63	255	19	(	(	PUNCT
gujaf-63	255	20	2010	2010	NUM
gujaf-63	255	21	)	)	PUNCT
gujaf-63	255	22	.	.	PUNCT
gujaf-63	256	1	auditing	audit	VERB
gujaf-63	256	2	andassurance	andassurance	PROPN
gujaf-63	256	3	services	service	NOUN
gujaf-63	256	4	.	.	PUNCT
gujaf-63	257	1	international	international	PROPN
gujaf-63	257	2	edition	edition	PROPN
gujaf-63	257	3	,	,	PUNCT
gujaf-63	257	4	mcgraw	mcgraw	PROPN
gujaf-63	257	5	-	-	PUNCT
gujaf-63	257	6	hill	hill	NOUN
gujaf-63	257	7	education	education	NOUN
gujaf-63	257	8	,	,	PUNCT
gujaf-63	257	9	london	london	PROPN
gujaf-63	257	10	.	.	PUNCT
gujaf-63	258	1	firth	firth	PROPN
gujaf-63	258	2	,	,	PUNCT
gujaf-63	258	3	m.	m.	NOUN
gujaf-63	258	4	(	(	PUNCT
gujaf-63	258	5	1997	1997	NUM
gujaf-63	258	6	)	)	PUNCT
gujaf-63	258	7	.	.	PUNCT
gujaf-63	259	1	„	„	PUNCT
gujaf-63	259	2	the	the	DET
gujaf-63	259	3	provision	provision	NOUN
gujaf-63	259	4	of	of	ADP
gujaf-63	259	5	non‐	non‐	ADJ
gujaf-63	259	6	audit	audit	NOUN
gujaf-63	259	7	services	service	NOUN
gujaf-63	259	8	and	and	CCONJ
gujaf-63	259	9	the	the	DET
gujaf-63	259	10	pricing	pricing	NOUN
gujaf-63	259	11	of	of	ADP
gujaf-63	259	12	audit	audit	NOUN
gujaf-63	259	13	fees‟	fees‟	PROPN
gujaf-63	259	14	,	,	PUNCT
gujaf-63	259	15	journal	journal	NOUN
gujaf-63	259	16	of	of	ADP
gujaf-63	259	17	business	business	NOUN
gujaf-63	259	18	finance	finance	PROPN
gujaf-63	259	19	&	&	CCONJ
gujaf-63	259	20	accounting	accounting	PROPN
gujaf-63	259	21	,	,	PUNCT
gujaf-63	259	22	vol.24	vol.24	NOUN
gujaf-63	259	23	no	no	DET
gujaf-63	259	24	3	3	NUM
gujaf-63	259	25	,	,	PUNCT
gujaf-63	259	26	pp511525	pp511525	PROPN
gujaf-63	259	27	.	.	PUNCT
gujaf-63	260	1	francis	francis	PROPN
gujaf-63	260	2	,	,	PUNCT
gujaf-63	260	3	j.	j.	PROPN
gujaf-63	260	4	r.	r.	PROPN
gujaf-63	260	5	(	(	PUNCT
gujaf-63	260	6	2004	2004	NUM
gujaf-63	260	7	)	)	PUNCT
gujaf-63	260	8	.	.	PUNCT
gujaf-63	261	1	„	„	PUNCT
gujaf-63	261	2	what	what	PRON
gujaf-63	261	3	do	do	AUX
gujaf-63	261	4	we	we	PRON
gujaf-63	261	5	know	know	VERB
gujaf-63	261	6	about	about	ADP
gujaf-63	261	7	audit	audit	PROPN
gujaf-63	261	8	quality?‟	quality?‟	PROPN
gujaf-63	261	9	,	,	PUNCT
gujaf-63	261	10	the	the	DET
gujaf-63	261	11	british	british	ADJ
gujaf-63	261	12	accounting	accounting	PROPN
gujaf-63	261	13	review	review	PROPN
gujaf-63	261	14	,	,	PUNCT
gujaf-63	261	15	vol	vol	NOUN
gujaf-63	261	16	.	.	PROPN
gujaf-63	261	17	36	36	NUM
gujaf-63	262	1	no	no	DET
gujaf-63	262	2	4	4	NUM
gujaf-63	262	3	,	,	PUNCT
gujaf-63	262	4	pp345	pp345	PROPN
gujaf-63	262	5	368	368	NUM
gujaf-63	262	6	.	.	PUNCT
gujaf-63	263	1	frankel	frankel	PROPN
gujaf-63	263	2	,	,	PUNCT
gujaf-63	263	3	r.	r.	PROPN
gujaf-63	263	4	m.	m.	PROPN
gujaf-63	263	5	,	,	PUNCT
gujaf-63	263	6	johnson	johnson	PROPN
gujaf-63	263	7	,	,	PUNCT
gujaf-63	263	8	m.	m.	PROPN
gujaf-63	263	9	f.	f.	PROPN
gujaf-63	263	10	and	and	CCONJ
gujaf-63	263	11	nelson	nelson	PROPN
gujaf-63	263	12	,	,	PUNCT
gujaf-63	263	13	k.	k.	PROPN
gujaf-63	263	14	k.	k.	PROPN
gujaf-63	263	15	(	(	PUNCT
gujaf-63	263	16	2002	2002	NUM
gujaf-63	263	17	)	)	PUNCT
gujaf-63	263	18	.	.	PUNCT
gujaf-63	264	1	„	„	PUNCT
gujaf-63	264	2	the	the	DET
gujaf-63	264	3	relation	relation	NOUN
gujaf-63	264	4	between	between	ADP
gujaf-63	264	5	auditors	auditor	NOUN
gujaf-63	264	6	'	'	PART
gujaf-63	264	7	fees	fee	NOUN
gujaf-63	264	8	for	for	ADP
gujaf-63	264	9	non	non	ADJ
gujaf-63	264	10	-	-	ADJ
gujaf-63	264	11	audit	audit	ADJ
gujaf-63	264	12	services	service	NOUN
gujaf-63	264	13	and	and	CCONJ
gujaf-63	264	14	earnings	earning	NOUN
gujaf-63	264	15	management‟	management‟	PROPN
gujaf-63	264	16	,	,	PUNCT
gujaf-63	264	17	the	the	DET
gujaf-63	264	18	accounting	accounting	NOUN
gujaf-63	264	19	review	review	NOUN
gujaf-63	264	20	,	,	PUNCT
gujaf-63	264	21	vol	vol	NOUN
gujaf-63	264	22	.	.	PROPN
gujaf-63	264	23	77	77	NUM
gujaf-63	264	24	,	,	PUNCT
gujaf-63	264	25	pp71	pp71	PROPN
gujaf-63	264	26	105	105	NUM
gujaf-63	264	27	.	.	PUNCT
gujaf-63	264	28	geiger	geiger	PROPN
gujaf-63	264	29	,	,	PUNCT
gujaf-63	264	30	m.	m.	NOUN
gujaf-63	264	31	a.	a.	PROPN
gujaf-63	264	32	,	,	PUNCT
gujaf-63	264	33	raghunandan	raghunandan	PROPN
gujaf-63	264	34	,	,	PUNCT
gujaf-63	264	35	k.	k.	PROPN
gujaf-63	264	36	and	and	CCONJ
gujaf-63	264	37	rama	rama	PROPN
gujaf-63	264	38	,	,	PUNCT
gujaf-63	264	39	d.	d.	PROPN
gujaf-63	264	40	v.	v.	PROPN
gujaf-63	264	41	(	(	PUNCT
gujaf-63	264	42	2005	2005	NUM
gujaf-63	264	43	)	)	PUNCT
gujaf-63	264	44	.	.	PUNCT
gujaf-63	265	1	„	„	PUNCT
gujaf-63	265	2	recent	recent	ADJ
gujaf-63	265	3	changes	change	NOUN
gujaf-63	265	4	in	in	ADP
gujaf-63	265	5	the	the	DET
gujaf-63	265	6	association	association	NOUN
gujaf-63	265	7	between	between	ADP
gujaf-63	265	8	bankruptcies	bankruptcy	NOUN
gujaf-63	265	9	and	and	CCONJ
gujaf-63	265	10	prior	prior	ADJ
gujaf-63	265	11	audit	audit	NOUN
gujaf-63	265	12	opinions‟	opinions‟	PROPN
gujaf-63	265	13	,	,	PUNCT
gujaf-63	265	14	auditing	auditing	NOUN
gujaf-63	265	15	:	:	PUNCT
gujaf-63	265	16	ajournal	ajournal	ADJ
gujaf-63	265	17	of	of	ADP
gujaf-63	265	18	practice	practice	NOUN
gujaf-63	265	19	&	&	CCONJ
gujaf-63	265	20	theory	theory	NOUN
gujaf-63	265	21	,	,	PUNCT
gujaf-63	265	22	vol	vol	NOUN
gujaf-63	265	23	.	.	PROPN
gujaf-63	265	24	24	24	NUM
gujaf-63	265	25	no	no	DET
gujaf-63	265	26	1	1	NUM
gujaf-63	265	27	,	,	PUNCT
gujaf-63	265	28	pp2135	pp2135	PROPN
gujaf-63	265	29	.	.	PUNCT
gujaf-63	266	1	herath	herath	PROPN
gujaf-63	266	2	,	,	PUNCT
gujaf-63	266	3	s.k	s.k	PROPN
gujaf-63	266	4	.	.	PROPN
gujaf-63	266	5	and	and	CCONJ
gujaf-63	266	6	pradies	pradie	NOUN
gujaf-63	266	7	,	,	PUNCT
gujaf-63	266	8	t.	t.	NOUN
gujaf-63	266	9	(	(	PUNCT
gujaf-63	266	10	2018	2018	NUM
gujaf-63	266	11	)	)	PUNCT
gujaf-63	266	12	.	.	PUNCT
gujaf-63	267	1	„	„	PUNCT
gujaf-63	267	2	a	a	DET
gujaf-63	267	3	literature	literature	NOUN
gujaf-63	267	4	review	review	NOUN
gujaf-63	267	5	on	on	ADP
gujaf-63	267	6	auditor	auditor	NOUN
gujaf-63	267	7	independence‟.	independence‟.	ADP
gujaf-63	267	8	the	the	DET
gujaf-63	267	9	business	business	NOUN
gujaf-63	267	10	and	and	CCONJ
gujaf-63	267	11	management	management	NOUN
gujaf-63	267	12	review	review	NOUN
gujaf-63	267	13	,	,	PUNCT
gujaf-63	267	14	vol	vol	NOUN
gujaf-63	267	15	.	.	PROPN
gujaf-63	267	16	9	9	NUM
gujaf-63	267	17	no	no	DET
gujaf-63	267	18	3	3	NUM
gujaf-63	267	19	,	,	PUNCT
gujaf-63	267	20	pp404	pp404	NOUN
gujaf-63	267	21	409	409	NUM
gujaf-63	267	22	.	.	PUNCT
gujaf-63	268	1	jensen	jensen	PROPN
gujaf-63	268	2	,	,	PUNCT
gujaf-63	268	3	m.c	m.c	PROPN
gujaf-63	268	4	.	.	PROPN
gujaf-63	268	5	and	and	CCONJ
gujaf-63	268	6	meckling	meckling	PROPN
gujaf-63	268	7	,	,	PUNCT
gujaf-63	268	8	w.h	w.h	PROPN
gujaf-63	268	9	.	.	PROPN
gujaf-63	268	10	(	(	PUNCT
gujaf-63	268	11	1976	1976	NUM
gujaf-63	268	12	)	)	PUNCT
gujaf-63	268	13	.	.	PUNCT
gujaf-63	269	1	„	„	PUNCT
gujaf-63	269	2	theory	theory	NOUN
gujaf-63	269	3	of	of	ADP
gujaf-63	269	4	the	the	DET
gujaf-63	269	5	firm	firm	NOUN
gujaf-63	269	6	:	:	PUNCT
gujaf-63	269	7	managerial	managerial	ADJ
gujaf-63	269	8	behaviour	behaviour	NOUN
gujaf-63	269	9	,	,	PUNCT
gujaf-63	269	10	agency	agency	NOUN
gujaf-63	269	11	costs	cost	NOUN
gujaf-63	269	12	and	and	CCONJ
gujaf-63	269	13	ownership	ownership	NOUN
gujaf-63	269	14	structure‟	structure‟	NOUN
gujaf-63	269	15	,	,	PUNCT
gujaf-63	269	16	journal	journal	NOUN
gujaf-63	269	17	of	of	ADP
gujaf-63	269	18	financial	financial	ADJ
gujaf-63	269	19	economics	economic	NOUN
gujaf-63	269	20	,	,	PUNCT
gujaf-63	269	21	vol	vol	NOUN
gujaf-63	269	22	.	.	NOUN
gujaf-63	269	23	3	3	NUM
gujaf-63	269	24	no	no	DET
gujaf-63	269	25	4	4	NUM
gujaf-63	269	26	,	,	PUNCT
gujaf-63	269	27	pp305	pp305	NOUN
gujaf-63	269	28	360	360	NUM
gujaf-63	269	29	.	.	PUNCT
gujaf-63	270	1	kammenga	kammenga	PROPN
gujaf-63	270	2	,	,	PUNCT
gujaf-63	270	3	m.	m.	NOUN
gujaf-63	270	4	(	(	PUNCT
gujaf-63	270	5	2016	2016	NUM
gujaf-63	270	6	)	)	PUNCT
gujaf-63	270	7	.	.	PUNCT
gujaf-63	271	1	audit	audit	NOUN
gujaf-63	271	2	firm	firm	ADJ
gujaf-63	271	3	-	-	PUNCT
gujaf-63	271	4	client	client	NOUN
gujaf-63	271	5	relationship	relationship	NOUN
gujaf-63	271	6	:	:	PUNCT
gujaf-63	271	7	influence	influence	NOUN
gujaf-63	271	8	of	of	ADP
gujaf-63	271	9	audit	audit	NOUN
gujaf-63	271	10	firm	firm	ADJ
gujaf-63	271	11	tenure	tenure	NOUN
gujaf-63	271	12	and	and	CCONJ
gujaf-63	271	13	audit	audit	NOUN
gujaf-63	271	14	firm	firm	NOUN
gujaf-63	271	15	switching	switch	VERB
gujaf-63	271	16	on	on	ADP
gujaf-63	271	17	the	the	DET
gujaf-63	271	18	audit	audit	NOUN
gujaf-63	271	19	quality	quality	NOUN
gujaf-63	271	20	of	of	ADP
gujaf-63	271	21	client	client	NOUN
gujaf-63	271	22	firms	firm	NOUN
gujaf-63	271	23	in	in	ADP
gujaf-63	271	24	italy	italy	PROPN
gujaf-63	271	25	.	.	PUNCT
gujaf-63	272	1	[	[	X
gujaf-63	272	2	online	online	X
gujaf-63	272	3	]	]	X
gujaf-63	272	4	unpublished	unpublished	ADJ
gujaf-63	272	5	master	master	NOUN
gujaf-63	272	6	thesis	thesis	NOUN
gujaf-63	272	7	,	,	PUNCT
gujaf-63	272	8	radboud	radboud	PROPN
gujaf-63	272	9	university	university	PROPN
gujaf-63	272	10	nijmegen	nijmegen	NOUN
gujaf-63	272	11	.	.	PUNCT
gujaf-63	273	1	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	PROPN
gujaf-63	273	2	(	(	PUNCT
gujaf-63	273	3	accessed	access	VERB
gujaf-63	273	4	4	4	NUM
gujaf-63	273	5	june	june	PROPN
gujaf-63	273	6	2018	2018	NUM
gujaf-63	273	7	)	)	PUNCT
gujaf-63	273	8	.	.	PUNCT
gujaf-63	274	1	krishnan	krishnan	PROPN
gujaf-63	274	2	,	,	PUNCT
gujaf-63	274	3	j.	j.	PROPN
gujaf-63	274	4	,	,	PUNCT
gujaf-63	274	5	sami	sami	PROPN
gujaf-63	274	6	,	,	PUNCT
gujaf-63	274	7	h.	h.	PROPN
gujaf-63	274	8	and	and	CCONJ
gujaf-63	274	9	zhang	zhang	PROPN
gujaf-63	274	10	,	,	PUNCT
gujaf-63	274	11	y.	y.	PROPN
gujaf-63	274	12	(	(	PUNCT
gujaf-63	274	13	2005	2005	NUM
gujaf-63	274	14	)	)	PUNCT
gujaf-63	274	15	.	.	PUNCT
gujaf-63	275	1	„	„	PUNCT
gujaf-63	275	2	does	do	AUX
gujaf-63	275	3	the	the	DET
gujaf-63	275	4	provision	provision	NOUN
gujaf-63	275	5	of	of	ADP
gujaf-63	275	6	non	non	ADJ
gujaf-63	275	7	-	-	ADJ
gujaf-63	275	8	audit	audit	ADJ
gujaf-63	275	9	services	service	NOUN
gujaf-63	275	10	affect	affect	VERB
gujaf-63	275	11	investor	investor	NOUN
gujaf-63	275	12	perceptions	perception	NOUN
gujaf-63	275	13	of	of	ADP
gujaf-63	275	14	auditor	auditor	NOUN
gujaf-63	275	15	's	's	PART
gujaf-63	275	16	independence?‟	independence?‟	NOUN
gujaf-63	275	17	,	,	PUNCT
gujaf-63	275	18	auditing	auditing	NOUN
gujaf-63	275	19	:	:	PUNCT
gujaf-63	275	20	a	a	DET
gujaf-63	275	21	journal	journal	NOUN
gujaf-63	275	22	of	of	ADP
gujaf-63	275	23	practice	practice	NOUN
gujaf-63	275	24	and	and	CCONJ
gujaf-63	275	25	theory	theory	NOUN
gujaf-63	275	26	,	,	PUNCT
gujaf-63	275	27	vol	vol	NOUN
gujaf-63	275	28	.	.	PROPN
gujaf-63	275	29	24	24	NUM
gujaf-63	275	30	no	no	DET
gujaf-63	275	31	2	2	NUM
gujaf-63	275	32	,	,	PUNCT
gujaf-63	275	33	pp111135	pp111135	PROPN
gujaf-63	275	34	.	.	PUNCT
gujaf-63	276	1	lindberg	lindberg	PROPN
gujaf-63	276	2	,	,	PUNCT
gujaf-63	276	3	d.l	d.l	PROPN
gujaf-63	276	4	.	.	PROPN
gujaf-63	276	5	and	and	CCONJ
gujaf-63	276	6	beck	beck	PROPN
gujaf-63	276	7	,	,	PUNCT
gujaf-63	276	8	f.d	f.d	PROPN
gujaf-63	276	9	.	.	PROPN
gujaf-63	276	10	(	(	PUNCT
gujaf-63	276	11	2004	2004	NUM
gujaf-63	276	12	)	)	PUNCT
gujaf-63	276	13	.	.	PUNCT
gujaf-63	277	1	„	„	PUNCT
gujaf-63	277	2	before	before	ADP
gujaf-63	277	3	and	and	CCONJ
gujaf-63	277	4	after	after	ADP
gujaf-63	277	5	enron	enron	PROPN
gujaf-63	277	6	:	:	PUNCT
gujaf-63	277	7	cpa‟s	cpa‟s	X
gujaf-63	277	8	views	view	NOUN
gujaf-63	277	9	on	on	ADP
gujaf-63	277	10	the	the	DET
gujaf-63	277	11	auditor	auditor	NOUN
gujaf-63	277	12	independence‟	independence‟	NOUN
gujaf-63	277	13	,	,	PUNCT
gujaf-63	277	14	the	the	DET
gujaf-63	277	15	cpa	cpa	PROPN
gujaf-63	277	16	journal	journal	NOUN
gujaf-63	277	17	,	,	PUNCT
gujaf-63	277	18	vol	vol	NOUN
gujaf-63	277	19	.	.	PROPN
gujaf-63	277	20	74	74	NUM
gujaf-63	277	21	,	,	PUNCT
gujaf-63	277	22	pp36	pp36	PROPN
gujaf-63	277	23	39	39	NUM
gujaf-63	277	24	.	.	PUNCT
gujaf-63	278	1	mahdi	mahdi	PROPN
gujaf-63	278	2	,	,	PUNCT
gujaf-63	278	3	s.	s.	PROPN
gujaf-63	278	4	(	(	PUNCT
gujaf-63	278	5	2009	2009	NUM
gujaf-63	278	6	)	)	PUNCT
gujaf-63	278	7	.	.	PUNCT
gujaf-63	279	1	„	„	PUNCT
gujaf-63	279	2	non	non	ADJ
gujaf-63	279	3	-	-	ADJ
gujaf-63	279	4	audit	audit	ADJ
gujaf-63	279	5	service	service	NOUN
gujaf-63	279	6	and	and	CCONJ
gujaf-63	279	7	audit	audit	NOUN
gujaf-63	279	8	independence	independence	NOUN
gujaf-63	279	9	:	:	PUNCT
gujaf-63	279	10	evidences	evidence	NOUN
gujaf-63	279	11	from	from	ADP
gujaf-63	279	12	iran‟	iran‟	NOUN
gujaf-63	279	13	,	,	PUNCT
gujaf-63	279	14	international	international	ADJ
gujaf-63	279	15	journal	journal	NOUN
gujaf-63	279	16	of	of	ADP
gujaf-63	279	17	business	business	NOUN
gujaf-63	279	18	and	and	CCONJ
gujaf-63	279	19	management	management	NOUN
gujaf-63	279	20	,	,	PUNCT
gujaf-63	279	21	vol	vol	NOUN
gujaf-63	279	22	.	.	NOUN
gujaf-63	279	23	4	4	NUM
gujaf-63	279	24	no	no	DET
gujaf-63	279	25	2	2	NUM
gujaf-63	279	26	,	,	PUNCT
gujaf-63	279	27	pp142	pp142	PROPN
gujaf-63	279	28	152	152	NUM
gujaf-63	279	29	.	.	PUNCT
gujaf-63	280	1	okaro	okaro	NOUN
gujaf-63	280	2	,	,	PUNCT
gujaf-63	280	3	s.c	s.c	PROPN
gujaf-63	280	4	.	.	PROPN
gujaf-63	280	5	and	and	CCONJ
gujaf-63	280	6	okafor	okafor	PROPN
gujaf-63	280	7	,	,	PUNCT
gujaf-63	280	8	g.o	g.o	PROPN
gujaf-63	280	9	.	.	PROPN
gujaf-63	280	10	(	(	PUNCT
gujaf-63	280	11	2013	2013	NUM
gujaf-63	280	12	)	)	PUNCT
gujaf-63	280	13	.	.	PUNCT
gujaf-63	281	1	„	„	PUNCT
gujaf-63	281	2	drivers	driver	NOUN
gujaf-63	281	3	of	of	ADP
gujaf-63	281	4	audit	audit	NOUN
gujaf-63	281	5	failure	failure	NOUN
gujaf-63	281	6	in	in	ADP
gujaf-63	281	7	nigeria	nigeria	NOUN
gujaf-63	281	8	-	-	PUNCT
gujaf-63	281	9	evidence	evidence	NOUN
gujaf-63	281	10	from	from	ADP
gujaf-63	281	11	cadbury	cadbury	PROPN
gujaf-63	281	12	(	(	PUNCT
gujaf-63	281	13	nigeria	nigeria	PROPN
gujaf-63	281	14	)	)	PUNCT
gujaf-63	281	15	plc‟	plc‟	PROPN
gujaf-63	281	16	,	,	PUNCT
gujaf-63	281	17	research	research	NOUN
gujaf-63	281	18	journal	journal	NOUN
gujaf-63	281	19	of	of	ADP
gujaf-63	281	20	finance	finance	NOUN
gujaf-63	281	21	and	and	CCONJ
gujaf-63	281	22	accounting	accounting	NOUN
gujaf-63	281	23	,	,	PUNCT
gujaf-63	281	24	vol	vol	NOUN
gujaf-63	281	25	.	.	NOUN
gujaf-63	281	26	4	4	NUM
gujaf-63	281	27	no	no	DET
gujaf-63	281	28	6	6	NUM
gujaf-63	281	29	,	,	PUNCT
gujaf-63	281	30	pp14	pp14	PROPN
gujaf-63	281	31	17	17	NUM
gujaf-63	281	32	.	.	PUNCT
gujaf-63	281	33	https://studylib.net/doc/10280486/the-effect-of-mandatory-audit-rotation	https://studylib.net/doc/10280486/the-effect-of-mandatory-audit-rotation	NOUN
gujaf-63	281	34	...	...	PUNCT
gujaf-63	281	35	https://www.academia.edu/7921849/factors_influencing_auditor's_independence_and_accountability	https://www.academia.edu/7921849/factors_influencing_auditor's_independence_and_accountability	NOUN
gujaf-63	281	36	https://www.academia.edu/7921849/factors_influencing_auditor's_independence_and_accountability	https://www.academia.edu/7921849/factors_influencing_auditor's_independence_and_accountability	NOUN
gujaf-63	281	37	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	PROPN
gujaf-63	281	38	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	PROPN
gujaf-63	281	39	gusau	gusau	PROPN
gujaf-63	281	40	journal	journal	NOUN
gujaf-63	281	41	of	of	ADP
gujaf-63	281	42	accounting	accounting	NOUN
gujaf-63	281	43	and	and	CCONJ
gujaf-63	281	44	finance	finance	NOUN
gujaf-63	281	45	,	,	PUNCT
gujaf-63	281	46	vol	vol	NOUN
gujaf-63	281	47	.	.	PROPN
gujaf-63	281	48	2	2	NUM
gujaf-63	281	49	,	,	PUNCT
gujaf-63	281	50	issue	issue	NOUN
gujaf-63	281	51	2	2	NUM
gujaf-63	281	52	,	,	PUNCT
gujaf-63	281	53	april	april	PROPN
gujaf-63	281	54	,	,	PUNCT
gujaf-63	281	55	2021	2021	NUM
gujaf-63	281	56	14	14	NUM
gujaf-63	281	57	okezie	okezie	NOUN
gujaf-63	281	58	,	,	PUNCT
gujaf-63	281	59	s.o	s.o	PROPN
gujaf-63	281	60	.	.	PROPN
gujaf-63	281	61	and	and	CCONJ
gujaf-63	281	62	egeolu	egeolu	PROPN
gujaf-63	281	63	,	,	PUNCT
gujaf-63	281	64	d.u	d.u	PROPN
gujaf-63	281	65	.	.	PROPN
gujaf-63	282	1	(	(	PUNCT
gujaf-63	283	1	2019	2019	NUM
gujaf-63	283	2	)	)	PUNCT
gujaf-63	283	3	.	.	PUNCT
gujaf-63	284	1	„	„	PUNCT
gujaf-63	284	2	audit	audit	NOUN
gujaf-63	284	3	independence	independence	NOUN
gujaf-63	284	4	and	and	CCONJ
gujaf-63	284	5	reliability	reliability	NOUN
gujaf-63	284	6	of	of	ADP
gujaf-63	284	7	financial	financial	ADJ
gujaf-63	284	8	reports	report	NOUN
gujaf-63	284	9	:	:	PUNCT
gujaf-63	284	10	empirical	empirical	ADJ
gujaf-63	284	11	evidence	evidence	NOUN
gujaf-63	284	12	from	from	ADP
gujaf-63	284	13	nigerian	nigerian	PROPN
gujaf-63	284	14	banks‟	banks‟	PROPN
gujaf-63	284	15	,	,	PUNCT
gujaf-63	284	16	international	international	ADJ
gujaf-63	284	17	journal	journal	NOUN
gujaf-63	284	18	of	of	ADP
gujaf-63	284	19	economics	economic	NOUN
gujaf-63	284	20	and	and	CCONJ
gujaf-63	284	21	business	business	NOUN
gujaf-63	284	22	management	management	NOUN
gujaf-63	284	23	,	,	PUNCT
gujaf-63	284	24	vol	vol	NOUN
gujaf-63	284	25	.	.	NOUN
gujaf-63	284	26	5	5	NUM
gujaf-63	284	27	no	no	DET
gujaf-63	284	28	3	3	NUM
gujaf-63	284	29	,	,	PUNCT
gujaf-63	284	30	pp43	pp43	PROPN
gujaf-63	284	31	52	52	NUM
gujaf-63	284	32	.	.	PUNCT
gujaf-63	284	33	okolie	okolie	PROPN
gujaf-63	284	34	,	,	PUNCT
gujaf-63	284	35	a.	a.	NOUN
gujaf-63	284	36	o.	o.	NOUN
gujaf-63	284	37	(	(	PUNCT
gujaf-63	284	38	2014	2014	NUM
gujaf-63	284	39	)	)	PUNCT
gujaf-63	284	40	.	.	PUNCT
gujaf-63	285	1	„	„	PUNCT
gujaf-63	285	2	auditor	auditor	NOUN
gujaf-63	285	3	tenure	tenure	NOUN
gujaf-63	285	4	,	,	PUNCT
gujaf-63	285	5	auditor	auditor	NOUN
gujaf-63	285	6	's	's	PART
gujaf-63	285	7	independence	independence	NOUN
gujaf-63	285	8	and	and	CCONJ
gujaf-63	285	9	accrual	accrual	ADJ
gujaf-63	285	10	-	-	PUNCT
gujaf-63	285	11	based	base	VERB
gujaf-63	285	12	earnings	earning	NOUN
gujaf-63	285	13	management	management	NOUN
gujaf-63	285	14	of	of	ADP
gujaf-63	285	15	quoted	quote	VERB
gujaf-63	285	16	companies	company	NOUN
gujaf-63	285	17	in	in	ADP
gujaf-63	285	18	nigeria‟	nigeria‟	NOUN
gujaf-63	285	19	,	,	PUNCT
gujaf-63	285	20	european	european	ADJ
gujaf-63	285	21	journal	journal	PROPN
gujaf-63	285	22	of	of	ADP
gujaf-63	285	23	accounting	accounting	NOUN
gujaf-63	285	24	auditing	auditing	NOUN
gujaf-63	285	25	and	and	CCONJ
gujaf-63	285	26	finance	finance	NOUN
gujaf-63	285	27	research	research	NOUN
gujaf-63	285	28	,	,	PUNCT
gujaf-63	285	29	vol	vol	NOUN
gujaf-63	285	30	.	.	NOUN
gujaf-63	285	31	2	2	NUM
gujaf-63	285	32	no	no	DET
gujaf-63	285	33	2	2	NUM
gujaf-63	285	34	,	,	PUNCT
gujaf-63	285	35	pp63	pp63	PROPN
gujaf-63	285	36	90	90	NUM
gujaf-63	285	37	.	.	PUNCT
gujaf-63	285	38	olagunju	olagunju	PROPN
gujaf-63	285	39	,	,	PUNCT
gujaf-63	285	40	a.	a.	NOUN
gujaf-63	285	41	(	(	PUNCT
gujaf-63	285	42	2011	2011	NUM
gujaf-63	285	43	)	)	PUNCT
gujaf-63	285	44	.	.	PUNCT
gujaf-63	286	1	„	„	PUNCT
gujaf-63	286	2	an	an	DET
gujaf-63	286	3	empirical	empirical	ADJ
gujaf-63	286	4	analysis	analysis	NOUN
gujaf-63	286	5	of	of	ADP
gujaf-63	286	6	the	the	DET
gujaf-63	286	7	impact	impact	NOUN
gujaf-63	286	8	of	of	ADP
gujaf-63	286	9	auditor‟s	auditor‟s	PROPN
gujaf-63	286	10	independence	independence	NOUN
gujaf-63	286	11	on	on	ADP
gujaf-63	286	12	the	the	DET
gujaf-63	286	13	credibility	credibility	NOUN
gujaf-63	286	14	of	of	ADP
gujaf-63	286	15	financial	financial	ADJ
gujaf-63	286	16	statement	statement	NOUN
gujaf-63	286	17	in	in	ADP
gujaf-63	286	18	nigeria‟	nigeria‟	PROPN
gujaf-63	286	19	,	,	PUNCT
gujaf-63	286	20	research	research	NOUN
gujaf-63	286	21	journal	journal	NOUN
gujaf-63	286	22	of	of	ADP
gujaf-63	286	23	finance	finance	NOUN
gujaf-63	286	24	and	and	CCONJ
gujaf-63	286	25	accounting	accounting	NOUN
gujaf-63	286	26	,	,	PUNCT
gujaf-63	286	27	vol	vol	NOUN
gujaf-63	286	28	.	.	NOUN
gujaf-63	286	29	2	2	NUM
gujaf-63	286	30	no	no	DET
gujaf-63	286	31	3	3	NUM
gujaf-63	286	32	,	,	PUNCT
gujaf-63	286	33	pp82	pp82	PROPN
gujaf-63	286	34	98	98	NUM
gujaf-63	286	35	.	.	PUNCT
gujaf-63	286	36	olatunde	olatunde	PROPN
gujaf-63	286	37	,	,	PUNCT
gujaf-63	286	38	j.	j.	PROPN
gujaf-63	286	39	and	and	CCONJ
gujaf-63	286	40	lauwo	lauwo	PROPN
gujaf-63	286	41	,	,	PUNCT
gujaf-63	286	42	s.	s.	PROPN
gujaf-63	286	43	(	(	PUNCT
gujaf-63	286	44	2010	2010	NUM
gujaf-63	286	45	)	)	PUNCT
gujaf-63	286	46	.	.	PUNCT
gujaf-63	287	1	„	„	PUNCT
gujaf-63	287	2	the	the	DET
gujaf-63	287	3	role	role	NOUN
gujaf-63	287	4	of	of	ADP
gujaf-63	287	5	auditors	auditor	NOUN
gujaf-63	287	6	in	in	ADP
gujaf-63	287	7	nigerian	nigerian	ADJ
gujaf-63	287	8	banking	banking	NOUN
gujaf-63	287	9	crisis‟	crisis‟	PROPN
gujaf-63	287	10	,	,	PUNCT
gujaf-63	287	11	accountancy	accountancy	NOUN
gujaf-63	287	12	business	business	NOUN
gujaf-63	287	13	and	and	CCONJ
gujaf-63	287	14	the	the	DET
gujaf-63	287	15	public	public	ADJ
gujaf-63	287	16	interest	interest	NOUN
gujaf-63	287	17	,	,	PUNCT
gujaf-63	287	18	vol	vol	NOUN
gujaf-63	287	19	.	.	NOUN
gujaf-63	287	20	9	9	NUM
gujaf-63	287	21	,	,	PUNCT
gujaf-63	287	22	pp159	pp159	PROPN
gujaf-63	287	23	204	204	NUM
gujaf-63	287	24	.	.	PUNCT
gujaf-63	288	1	olowookere	olowookere	ADV
gujaf-63	288	2	,	,	PUNCT
gujaf-63	288	3	j.	j.	PROPN
gujaf-63	288	4	k.	k.	PROPN
gujaf-63	288	5	and	and	CCONJ
gujaf-63	288	6	oladejo	oladejo	PROPN
gujaf-63	288	7	,	,	PUNCT
gujaf-63	288	8	m.	m.	NOUN
gujaf-63	288	9	o.	o.	PROPN
gujaf-63	288	10	(	(	PUNCT
gujaf-63	288	11	2014	2014	NUM
gujaf-63	288	12	)	)	PUNCT
gujaf-63	288	13	.	.	PUNCT
gujaf-63	289	1	„	„	PUNCT
gujaf-63	289	2	influence	influence	NOUN
gujaf-63	289	3	of	of	ADP
gujaf-63	289	4	remuneration	remuneration	NOUN
gujaf-63	289	5	and	and	CCONJ
gujaf-63	289	6	tenure	tenure	NOUN
gujaf-63	289	7	on	on	ADP
gujaf-63	289	8	auditor‟s	auditor‟s	PROPN
gujaf-63	289	9	independence	independence	NOUN
gujaf-63	289	10	in	in	ADP
gujaf-63	289	11	nigeria‟	nigeria‟	NOUN
gujaf-63	289	12	,	,	PUNCT
gujaf-63	289	13	international	international	ADJ
gujaf-63	289	14	organization	organization	NOUN
gujaf-63	289	15	of	of	ADP
gujaf-63	289	16	scientific	scientific	ADJ
gujaf-63	289	17	research	research	NOUN
gujaf-63	289	18	journal	journal	NOUN
gujaf-63	289	19	of	of	ADP
gujaf-63	289	20	business	business	NOUN
gujaf-63	289	21	and	and	CCONJ
gujaf-63	289	22	management	management	NOUN
gujaf-63	289	23	,	,	PUNCT
gujaf-63	289	24	vol	vol	NOUN
gujaf-63	289	25	.	.	PUNCT
gujaf-63	289	26	16	16	NUM
gujaf-63	290	1	no	no	DET
gujaf-63	290	2	5	5	NUM
gujaf-63	290	3	,	,	PUNCT
gujaf-63	290	4	pp06	pp06	PROPN
gujaf-63	290	5	12	12	NUM
gujaf-63	290	6	.	.	PUNCT
gujaf-63	291	1	otuya	otuya	PROPN
gujaf-63	291	2	,	,	PUNCT
gujaf-63	291	3	s.	s.	PROPN
gujaf-63	291	4	(	(	PUNCT
gujaf-63	291	5	2019	2019	NUM
gujaf-63	291	6	)	)	PUNCT
gujaf-63	291	7	.	.	PUNCT
gujaf-63	292	1	„	„	PUNCT
gujaf-63	292	2	auditors‟	auditors‟	PROPN
gujaf-63	292	3	independence	independence	NOUN
gujaf-63	292	4	and	and	CCONJ
gujaf-63	292	5	quality	quality	NOUN
gujaf-63	292	6	of	of	ADP
gujaf-63	292	7	financial	financial	ADJ
gujaf-63	292	8	reporting	reporting	NOUN
gujaf-63	292	9	in	in	ADP
gujaf-63	292	10	listed	list	VERB
gujaf-63	292	11	nigerian	nigerian	ADJ
gujaf-63	292	12	manufacturing	manufacture	VERB
gujaf-63	292	13	companies‟	companies‟	PROPN
gujaf-63	292	14	,	,	PUNCT
gujaf-63	292	15	international	international	ADJ
gujaf-63	292	16	journal	journal	NOUN
gujaf-63	292	17	of	of	ADP
gujaf-63	292	18	accounting	accounting	PROPN
gujaf-63	292	19	&	&	CCONJ
gujaf-63	292	20	finance	finance	NOUN
gujaf-63	292	21	,	,	PUNCT
gujaf-63	292	22	vol	vol	NOUN
gujaf-63	292	23	.	.	NOUN
gujaf-63	292	24	8	8	NUM
gujaf-63	292	25	no	no	DET
gujaf-63	292	26	1	1	NUM
gujaf-63	292	27	,	,	PUNCT
gujaf-63	292	28	pp111	pp111	ADJ
gujaf-63	292	29	128	128	NUM
gujaf-63	292	30	.	.	PUNCT
gujaf-63	293	1	public	public	ADJ
gujaf-63	293	2	company	company	NOUN
gujaf-63	293	3	accounting	accounting	NOUN
gujaf-63	293	4	oversight	oversight	NOUN
gujaf-63	293	5	board	board	NOUN
gujaf-63	293	6	(	(	PUNCT
gujaf-63	293	7	2011	2011	NUM
gujaf-63	293	8	)	)	PUNCT
gujaf-63	293	9	.	.	PUNCT
gujaf-63	294	1	concept	concept	NOUN
gujaf-63	294	2	release	release	NOUN
gujaf-63	294	3	on	on	ADP
gujaf-63	294	4	auditor	auditor	NOUN
gujaf-63	294	5	's	's	PART
gujaf-63	294	6	independence	independence	NOUN
gujaf-63	294	7	and	and	CCONJ
gujaf-63	294	8	audit	audit	NOUN
gujaf-63	294	9	firm	firm	ADJ
gujaf-63	294	10	rotation	rotation	NOUN
gujaf-63	294	11	.	.	PUNCT
gujaf-63	295	1	[	[	X
gujaf-63	295	2	online	online	X
gujaf-63	295	3	]	]	X
gujaf-63	295	4	pcaob	pcaob	NOUN
gujaf-63	295	5	release	release	VERB
gujaf-63	295	6	no	no	PRON
gujaf-63	295	7	.	.	NOUN
gujaf-63	295	8	2011	2011	NUM
gujaf-63	295	9	-	-	SYM
gujaf-63	295	10	006	006	NUM
gujaf-63	295	11	.	.	PUNCT
gujaf-63	296	1	http:/pcaobus.org	http:/pcaobus.org	PROPN
gujaf-63	296	2	/	/	SYM
gujaf-63	296	3	rules	rule	NOUN
gujaf-63	296	4	/	/	SYM
gujaf-63	296	5	rulemaking	rulemaking	NOUN
gujaf-63	296	6	/	/	SYM
gujaf-63	296	7	docket037	docket037	PROPN
gujaf-63	296	8	/	/	SYM
gujaf-63	296	9	release2011	release2011	PROPN
gujaf-63	296	10	-	-	PUNCT
gujaf-63	296	11	006.pdf	006.pdf	PROPN
gujaf-63	296	12	(	(	PUNCT
gujaf-63	296	13	accessed	access	VERB
gujaf-63	296	14	4	4	NUM
gujaf-63	296	15	june	june	PROPN
gujaf-63	296	16	2018	2018	NUM
gujaf-63	296	17	)	)	PUNCT
gujaf-63	296	18	.	.	PUNCT
gujaf-63	297	1	qawqzeh	qawqzeh	PROPN
gujaf-63	297	2	,	,	PUNCT
gujaf-63	297	3	h.	h.	PROPN
gujaf-63	297	4	k.	k.	PROPN
gujaf-63	297	5	,	,	PUNCT
gujaf-63	297	6	endut	endut	PROPN
gujaf-63	297	7	,	,	PUNCT
gujaf-63	297	8	w.	w.	PROPN
gujaf-63	297	9	a.	a.	PROPN
gujaf-63	297	10	,	,	PUNCT
gujaf-63	297	11	rashid	rashid	PROPN
gujaf-63	297	12	,	,	PUNCT
gujaf-63	297	13	n.	n.	NOUN
gujaf-63	297	14	,	,	PUNCT
gujaf-63	297	15	johari	johari	PROPN
gujaf-63	297	16	,	,	PUNCT
gujaf-63	297	17	r.	r.	PROPN
gujaf-63	297	18	j.	j.	PROPN
gujaf-63	297	19	,	,	PUNCT
gujaf-63	297	20	hamid	hamid	PROPN
gujaf-63	297	21	,	,	PUNCT
gujaf-63	297	22	n.	n.	NOUN
gujaf-63	297	23	a.	a.	NOUN
gujaf-63	297	24	and	and	CCONJ
gujaf-63	297	25	rasit	rasit	PROPN
gujaf-63	297	26	,	,	PUNCT
gujaf-63	297	27	z.	z.	PROPN
gujaf-63	297	28	a.	a.	PROPN
gujaf-63	297	29	(	(	PUNCT
gujaf-63	297	30	2018	2018	NUM
gujaf-63	297	31	)	)	PUNCT
gujaf-63	297	32	.	.	PUNCT
gujaf-63	298	1	„	„	PUNCT
gujaf-63	298	2	auditor	auditor	NOUN
gujaf-63	298	3	tenure	tenure	NOUN
gujaf-63	298	4	,	,	PUNCT
gujaf-63	298	5	audit	audit	NOUN
gujaf-63	298	6	firm	firm	ADJ
gujaf-63	298	7	rotation	rotation	NOUN
gujaf-63	298	8	and	and	CCONJ
gujaf-63	298	9	audit	audit	NOUN
gujaf-63	298	10	quality	quality	NOUN
gujaf-63	298	11	:	:	PUNCT
gujaf-63	298	12	a	a	DET
gujaf-63	298	13	literature	literature	NOUN
gujaf-63	298	14	review‟	review‟	PROPN
gujaf-63	298	15	,	,	PUNCT
gujaf-63	298	16	international	international	ADJ
gujaf-63	298	17	journal	journal	NOUN
gujaf-63	298	18	of	of	ADP
gujaf-63	298	19	academic	academic	ADJ
gujaf-63	298	20	research	research	NOUN
gujaf-63	298	21	in	in	ADP
gujaf-63	298	22	business	business	NOUN
gujaf-63	298	23	and	and	CCONJ
gujaf-63	298	24	social	social	ADJ
gujaf-63	298	25	sciences	science	NOUN
gujaf-63	298	26	,	,	PUNCT
gujaf-63	298	27	vol	vol	NOUN
gujaf-63	298	28	.	.	NOUN
gujaf-63	298	29	8	8	NUM
gujaf-63	298	30	no	no	DET
gujaf-63	298	31	12	12	NUM
gujaf-63	298	32	,	,	PUNCT
gujaf-63	298	33	pp1314	pp1314	NOUN
gujaf-63	298	34	–	–	PUNCT
gujaf-63	298	35	1324	1324	NUM
gujaf-63	298	36	.	.	PUNCT
gujaf-63	299	1	reynolds	reynolds	PROPN
gujaf-63	299	2	,	,	PUNCT
gujaf-63	299	3	j.	j.	PROPN
gujaf-63	299	4	k.	k.	PROPN
gujaf-63	299	5	,	,	PUNCT
gujaf-63	299	6	deis	deis	PROPN
gujaf-63	299	7	jr	jr	PROPN
gujaf-63	299	8	,	,	PUNCT
gujaf-63	299	9	d.	d.	PROPN
gujaf-63	299	10	r.	r.	PROPN
gujaf-63	299	11	and	and	CCONJ
gujaf-63	299	12	francis	francis	PROPN
gujaf-63	299	13	,	,	PUNCT
gujaf-63	299	14	j.	j.	PROPN
gujaf-63	299	15	r.	r.	PROPN
gujaf-63	299	16	(	(	PUNCT
gujaf-63	299	17	2004	2004	NUM
gujaf-63	299	18	)	)	PUNCT
gujaf-63	299	19	.	.	PUNCT
gujaf-63	300	1	„	„	PUNCT
gujaf-63	300	2	professional	professional	ADJ
gujaf-63	300	3	service	service	NOUN
gujaf-63	300	4	fees	fee	NOUN
gujaf-63	300	5	and	and	CCONJ
gujaf-63	300	6	auditor	auditor	NOUN
gujaf-63	300	7	objectivity‟	objectivity‟	PROPN
gujaf-63	300	8	,	,	PUNCT
gujaf-63	300	9	auditing	auditing	NOUN
gujaf-63	300	10	:	:	PUNCT
gujaf-63	300	11	a	a	DET
gujaf-63	300	12	journal	journal	NOUN
gujaf-63	300	13	of	of	ADP
gujaf-63	300	14	practice	practice	NOUN
gujaf-63	300	15	&	&	CCONJ
gujaf-63	300	16	theory	theory	NOUN
gujaf-63	300	17	,	,	PUNCT
gujaf-63	300	18	vol	vol	NOUN
gujaf-63	300	19	.	.	PROPN
gujaf-63	300	20	23	23	NUM
gujaf-63	301	1	no	no	DET
gujaf-63	301	2	1	1	NUM
gujaf-63	301	3	,	,	PUNCT
gujaf-63	301	4	pp29	pp29	PROPN
gujaf-63	301	5	52	52	NUM
gujaf-63	301	6	.	.	PUNCT
gujaf-63	302	1	salawu	salawu	PROPN
gujaf-63	302	2	,	,	PUNCT
gujaf-63	302	3	m.k	m.k	PROPN
gujaf-63	302	4	.	.	PUNCT
gujaf-63	302	5	(	(	PUNCT
gujaf-63	302	6	2017	2017	NUM
gujaf-63	302	7	)	)	PUNCT
gujaf-63	302	8	.	.	PUNCT
gujaf-63	303	1	„	„	PUNCT
gujaf-63	303	2	factors	factor	NOUN
gujaf-63	303	3	influencing	influence	VERB
gujaf-63	303	4	auditor	auditor	NOUN
gujaf-63	303	5	independence	independence	NOUN
gujaf-63	303	6	among	among	ADP
gujaf-63	303	7	listed	list	VERB
gujaf-63	303	8	companies	company	NOUN
gujaf-63	303	9	in	in	ADP
gujaf-63	303	10	nigeria	nigeria	PROPN
gujaf-63	303	11	:	:	PUNCT
gujaf-63	303	12	generalized	generalized	ADJ
gujaf-63	303	13	method	method	NOUN
gujaf-63	303	14	of	of	ADP
gujaf-63	303	15	moments	moment	NOUN
gujaf-63	303	16	(	(	PUNCT
gujaf-63	303	17	gmm	gmm	NOUN
gujaf-63	303	18	)	)	PUNCT
gujaf-63	303	19	approach‟	approach‟	PROPN
gujaf-63	303	20	,	,	PUNCT
gujaf-63	303	21	international	international	ADJ
gujaf-63	303	22	journal	journal	NOUN
gujaf-63	303	23	of	of	ADP
gujaf-63	303	24	economics	economic	NOUN
gujaf-63	303	25	and	and	CCONJ
gujaf-63	303	26	finance	finance	NOUN
gujaf-63	303	27	,	,	PUNCT
gujaf-63	303	28	vol	vol	NOUN
gujaf-63	303	29	.	.	PROPN
gujaf-63	303	30	9	9	NUM
gujaf-63	303	31	no	no	DET
gujaf-63	303	32	8	8	NUM
gujaf-63	303	33	,	,	PUNCT
gujaf-63	303	34	pp191203	pp191203	NOUN
gujaf-63	303	35	.	.	PUNCT
gujaf-63	304	1	salaudeen	salaudeen	PROPN
gujaf-63	304	2	,	,	PUNCT
gujaf-63	304	3	y.m	y.m	PROPN
gujaf-63	304	4	.	.	PROPN
gujaf-63	304	5	,	,	PUNCT
gujaf-63	304	6	ibikunle	ibikunle	NOUN
gujaf-63	304	7	,	,	PUNCT
gujaf-63	304	8	j.	j.	PROPN
gujaf-63	304	9	and	and	CCONJ
gujaf-63	304	10	chima	chima	PROPN
gujaf-63	304	11	,	,	PUNCT
gujaf-63	304	12	e.	e.	PROPN
gujaf-63	304	13	(	(	PUNCT
gujaf-63	304	14	2015	2015	NUM
gujaf-63	304	15	)	)	PUNCT
gujaf-63	304	16	.	.	PUNCT
gujaf-63	305	1	„	„	PUNCT
gujaf-63	305	2	unethical	unethical	ADJ
gujaf-63	305	3	accounting	accounting	NOUN
gujaf-63	305	4	practice	practice	NOUN
gujaf-63	305	5	and	and	CCONJ
gujaf-63	305	6	financial	financial	ADJ
gujaf-63	305	7	reporting	reporting	NOUN
gujaf-63	305	8	quality	quality	NOUN
gujaf-63	305	9	:	:	PUNCT
gujaf-63	305	10	evidence	evidence	NOUN
gujaf-63	305	11	from	from	ADP
gujaf-63	305	12	nigeria‟	nigeria‟	NOUN
gujaf-63	305	13	,	,	PUNCT
gujaf-63	305	14	international	international	ADJ
gujaf-63	305	15	journal	journal	NOUN
gujaf-63	305	16	of	of	ADP
gujaf-63	305	17	academic	academic	ADJ
gujaf-63	305	18	research	research	NOUN
gujaf-63	305	19	in	in	ADP
gujaf-63	305	20	accounting	accounting	NOUN
gujaf-63	305	21	,	,	PUNCT
gujaf-63	305	22	finance	finance	NOUN
gujaf-63	305	23	and	and	CCONJ
gujaf-63	305	24	management	management	NOUN
gujaf-63	305	25	sciences	science	NOUN
gujaf-63	305	26	,	,	PUNCT
gujaf-63	305	27	vol	vol	NOUN
gujaf-63	305	28	.	.	NOUN
gujaf-63	305	29	5	5	NUM
gujaf-63	305	30	no	no	DET
gujaf-63	305	31	2	2	NUM
gujaf-63	305	32	,	,	PUNCT
gujaf-63	305	33	pp143	pp143	NOUN
gujaf-63	305	34	150	150	NUM
gujaf-63	305	35	.	.	PUNCT
gujaf-63	306	1	saputra	saputra	PROPN
gujaf-63	306	2	,	,	PUNCT
gujaf-63	306	3	w.	w.	PROPN
gujaf-63	306	4	(	(	PUNCT
gujaf-63	306	5	2015	2015	NUM
gujaf-63	306	6	)	)	PUNCT
gujaf-63	306	7	.	.	PUNCT
gujaf-63	307	1	„	„	PUNCT
gujaf-63	307	2	the	the	DET
gujaf-63	307	3	impact	impact	NOUN
gujaf-63	307	4	of	of	ADP
gujaf-63	307	5	auditor‟s	auditor‟s	PROPN
gujaf-63	307	6	independence	independence	NOUN
gujaf-63	307	7	on	on	ADP
gujaf-63	307	8	audit	audit	NOUN
gujaf-63	307	9	quality	quality	NOUN
gujaf-63	307	10	:	:	PUNCT
gujaf-63	307	11	a	a	DET
gujaf-63	307	12	theoretical	theoretical	ADJ
gujaf-63	307	13	approach‟	approach‟	ADJ
gujaf-63	307	14	,	,	PUNCT
gujaf-63	307	15	international	international	ADJ
gujaf-63	307	16	journal	journal	NOUN
gujaf-63	307	17	of	of	ADP
gujaf-63	307	18	scientific	scientific	PROPN
gujaf-63	307	19	&	&	CCONJ
gujaf-63	307	20	technology	technology	PROPN
gujaf-63	307	21	research	research	NOUN
gujaf-63	307	22	,	,	PUNCT
gujaf-63	307	23	vol	vol	NOUN
gujaf-63	307	24	.	.	NOUN
gujaf-63	307	25	4	4	NUM
gujaf-63	307	26	no	no	DET
gujaf-63	307	27	12	12	NUM
gujaf-63	307	28	,	,	PUNCT
gujaf-63	307	29	pp348	pp348	PROPN
gujaf-63	307	30	353	353	NUM
gujaf-63	307	31	.	.	PUNCT
gujaf-63	307	32	sawan	sawan	PROPN
gujaf-63	307	33	,	,	PUNCT
gujaf-63	307	34	n.	n.	NOUN
gujaf-63	307	35	and	and	CCONJ
gujaf-63	307	36	alsaqqa	alsaqqa	NOUN
gujaf-63	307	37	,	,	PUNCT
gujaf-63	307	38	i.	i.	PROPN
gujaf-63	307	39	(	(	PUNCT
gujaf-63	307	40	2013	2013	NUM
gujaf-63	307	41	)	)	PUNCT
gujaf-63	307	42	.	.	PUNCT
gujaf-63	308	1	„	„	PUNCT
gujaf-63	308	2	audit	audit	NOUN
gujaf-63	308	3	firm	firm	ADJ
gujaf-63	308	4	size	size	NOUN
gujaf-63	308	5	and	and	CCONJ
gujaf-63	308	6	quality	quality	NOUN
gujaf-63	308	7	:	:	PUNCT
gujaf-63	308	8	does	do	AUX
gujaf-63	308	9	audit	audit	VERB
gujaf-63	308	10	firm	firm	ADJ
gujaf-63	308	11	size	size	NOUN
gujaf-63	308	12	influence	influence	NOUN
gujaf-63	308	13	audit	audit	NOUN
gujaf-63	308	14	quality	quality	NOUN
gujaf-63	308	15	in	in	ADP
gujaf-63	308	16	the	the	DET
gujaf-63	308	17	libyan	libyan	ADJ
gujaf-63	308	18	oil	oil	NOUN
gujaf-63	308	19	industry?‟	industry?‟	PROPN
gujaf-63	308	20	,	,	PUNCT
gujaf-63	308	21	african	african	ADJ
gujaf-63	308	22	journal	journal	NOUN
gujaf-63	308	23	of	of	ADP
gujaf-63	308	24	business	business	NOUN
gujaf-63	308	25	,	,	PUNCT
gujaf-63	308	26	vol	vol	NOUN
gujaf-63	308	27	.	.	PROPN
gujaf-63	308	28	7	7	NUM
gujaf-63	308	29	no	no	DET
gujaf-63	308	30	3	3	NUM
gujaf-63	308	31	,	,	PUNCT
gujaf-63	308	32	pp213	pp213	NOUN
gujaf-63	308	33	–	–	PUNCT
gujaf-63	308	34	226	226	NUM
gujaf-63	308	35	.	.	PUNCT
gujaf-63	309	1	schneider	schneider	PROPN
gujaf-63	309	2	,	,	PUNCT
gujaf-63	309	3	a.	a.	PROPN
gujaf-63	309	4	,	,	PUNCT
gujaf-63	309	5	church	church	PROPN
gujaf-63	309	6	,	,	PUNCT
gujaf-63	309	7	b.	b.	PROPN
gujaf-63	309	8	k.	k.	PROPN
gujaf-63	309	9	and	and	CCONJ
gujaf-63	309	10	ely	ely	PROPN
gujaf-63	309	11	,	,	PUNCT
gujaf-63	309	12	k.	k.	PROPN
gujaf-63	309	13	m.	m.	PROPN
gujaf-63	309	14	(	(	PUNCT
gujaf-63	309	15	2006	2006	NUM
gujaf-63	309	16	)	)	PUNCT
gujaf-63	309	17	.	.	PUNCT
gujaf-63	310	1	„	„	PUNCT
gujaf-63	310	2	non	non	ADJ
gujaf-63	310	3	-	-	ADJ
gujaf-63	310	4	audit	audit	ADJ
gujaf-63	310	5	services	service	NOUN
gujaf-63	310	6	and	and	CCONJ
gujaf-63	310	7	auditor	auditor	NOUN
gujaf-63	310	8	's	's	PART
gujaf-63	310	9	independence	independence	NOUN
gujaf-63	310	10	:	:	PUNCT
gujaf-63	310	11	a	a	DET
gujaf-63	310	12	review	review	NOUN
gujaf-63	310	13	of	of	ADP
gujaf-63	310	14	the	the	DET
gujaf-63	310	15	literature‟	literature‟	PROPN
gujaf-63	310	16	,	,	PUNCT
gujaf-63	310	17	journal	journal	NOUN
gujaf-63	310	18	of	of	ADP
gujaf-63	310	19	accounting	accounting	NOUN
gujaf-63	310	20	literature	literature	PROPN
gujaf-63	310	21	,	,	PUNCT
gujaf-63	310	22	vol	vol	NOUN
gujaf-63	310	23	.	.	PROPN
gujaf-63	310	24	25	25	NUM
gujaf-63	310	25	,	,	PUNCT
gujaf-63	310	26	pp169	pp169	PROPN
gujaf-63	310	27	211	211	NUM
gujaf-63	310	28	.	.	PUNCT
gujaf-63	311	1	shockley	shockley	PROPN
gujaf-63	311	2	,	,	PUNCT
gujaf-63	311	3	r.a	r.a	PROPN
gujaf-63	311	4	.	.	PROPN
gujaf-63	311	5	(	(	PUNCT
gujaf-63	311	6	1981	1981	NUM
gujaf-63	311	7	)	)	PUNCT
gujaf-63	311	8	.	.	PUNCT
gujaf-63	312	1	„	„	PUNCT
gujaf-63	312	2	perception	perception	NOUN
gujaf-63	312	3	of	of	ADP
gujaf-63	312	4	auditors‟	auditors‟	PROPN
gujaf-63	312	5	independence	independence	NOUN
gujaf-63	312	6	:	:	PUNCT
gujaf-63	312	7	an	an	DET
gujaf-63	312	8	empirical	empirical	ADJ
gujaf-63	312	9	analysis‟	analysis‟	NOUN
gujaf-63	312	10	,	,	PUNCT
gujaf-63	312	11	the	the	DET
gujaf-63	312	12	accounting	accounting	NOUN
gujaf-63	312	13	review	review	NOUN
gujaf-63	312	14	,	,	PUNCT
gujaf-63	312	15	vol	vol	NOUN
gujaf-63	312	16	.	.	PROPN
gujaf-63	312	17	56	56	NUM
gujaf-63	312	18	no	no	DET
gujaf-63	312	19	4	4	NUM
gujaf-63	312	20	,	,	PUNCT
gujaf-63	312	21	pp785	pp785	PROPN
gujaf-63	312	22	800	800	NUM
gujaf-63	312	23	.	.	PUNCT
gujaf-63	313	1	sikka	sikka	NOUN
gujaf-63	313	2	,	,	PUNCT
gujaf-63	313	3	p.	p.	NOUN
gujaf-63	313	4	(	(	PUNCT
gujaf-63	313	5	2009	2009	NUM
gujaf-63	313	6	)	)	PUNCT
gujaf-63	313	7	.	.	PUNCT
gujaf-63	314	1	„	„	PUNCT
gujaf-63	314	2	financial	financial	ADJ
gujaf-63	314	3	crisis	crisis	NOUN
gujaf-63	314	4	and	and	CCONJ
gujaf-63	314	5	the	the	DET
gujaf-63	314	6	silence	silence	NOUN
gujaf-63	314	7	of	of	ADP
gujaf-63	314	8	the	the	DET
gujaf-63	314	9	auditor‟s‟	auditor‟s‟	PROPN
gujaf-63	314	10	,	,	PUNCT
gujaf-63	314	11	accounting	accounting	NOUN
gujaf-63	314	12	,	,	PUNCT
gujaf-63	314	13	organizations	organization	NOUN
gujaf-63	314	14	and	and	CCONJ
gujaf-63	314	15	society	society	NOUN
gujaf-63	314	16	,	,	PUNCT
gujaf-63	314	17	vol	vol	NOUN
gujaf-63	314	18	.	.	PROPN
gujaf-63	314	19	34	34	NUM
gujaf-63	314	20	,	,	PUNCT
gujaf-63	314	21	pp868	pp868	PROPN
gujaf-63	314	22	873	873	NUM
gujaf-63	314	23	.	.	PUNCT
gujaf-63	315	1	http://pcaobus.org/rules/rulemaking/docket037/release_2011-006.pdf	http://pcaobus.org/rules/rulemaking/docket037/release_2011-006.pdf	NOUN
gujaf-63	315	2	.	.	PUNCT
gujaf-63	315	3	gusau	gusau	PROPN
gujaf-63	315	4	journal	journal	PROPN
gujaf-63	315	5	of	of	ADP
gujaf-63	315	6	accounting	accounting	NOUN
gujaf-63	315	7	and	and	CCONJ
gujaf-63	315	8	finance	finance	NOUN
gujaf-63	315	9	,	,	PUNCT
gujaf-63	315	10	vol	vol	NOUN
gujaf-63	315	11	.	.	PROPN
gujaf-63	315	12	2	2	NUM
gujaf-63	315	13	,	,	PUNCT
gujaf-63	315	14	issue	issue	NOUN
gujaf-63	315	15	2	2	NUM
gujaf-63	315	16	,	,	PUNCT
gujaf-63	315	17	april	april	PROPN
gujaf-63	315	18	,	,	PUNCT
gujaf-63	315	19	2021	2021	NUM
gujaf-63	315	20	15	15	NUM
gujaf-63	315	21	sarbanes	sarbane	NOUN
gujaf-63	315	22	-	-	PUNCT
gujaf-63	315	23	oxley	oxley	PROPN
gujaf-63	315	24	(	(	PUNCT
gujaf-63	315	25	sox	sox	PROPN
gujaf-63	315	26	)	)	PUNCT
gujaf-63	315	27	act	act	NOUN
gujaf-63	315	28	of	of	ADP
gujaf-63	315	29	2002	2002	NUM
gujaf-63	315	30	.	.	PUNCT
gujaf-63	316	1	[	[	X
gujaf-63	316	2	online	online	X
gujaf-63	316	3	]	]	X
gujaf-63	316	4	https://www.govinfo.gov/content/pkg/comps1883/pdf/comps-1883.pdf	https://www.govinfo.gov/content/pkg/comps1883/pdf/comps-1883.pdf	NOUN
gujaf-63	316	5	(	(	PUNCT
gujaf-63	316	6	accessed	access	VERB
gujaf-63	316	7	4	4	NUM
gujaf-63	316	8	june	june	PROPN
gujaf-63	316	9	2018	2018	NUM
gujaf-63	316	10	)	)	PUNCT
gujaf-63	316	11	suseno	suseno	PROPN
gujaf-63	316	12	,	,	PUNCT
gujaf-63	316	13	n.	n.	PROPN
gujaf-63	316	14	s.	s.	PROPN
gujaf-63	316	15	(	(	PUNCT
gujaf-63	316	16	2013	2013	NUM
gujaf-63	316	17	)	)	PUNCT
gujaf-63	316	18	.	.	PUNCT
gujaf-63	317	1	„	„	PUNCT
gujaf-63	317	2	an	an	DET
gujaf-63	317	3	empirical	empirical	ADJ
gujaf-63	317	4	analysis	analysis	NOUN
gujaf-63	317	5	of	of	ADP
gujaf-63	317	6	auditor	auditor	NOUN
gujaf-63	317	7	independence	independence	NOUN
gujaf-63	317	8	and	and	CCONJ
gujaf-63	317	9	audit	audit	NOUN
gujaf-63	317	10	fees	fee	NOUN
gujaf-63	317	11	on	on	ADP
gujaf-63	317	12	audit	audit	NOUN
gujaf-63	317	13	quality‟	quality‟	PRON
gujaf-63	317	14	,	,	PUNCT
gujaf-63	317	15	international	international	ADJ
gujaf-63	317	16	journal	journal	NOUN
gujaf-63	317	17	of	of	ADP
gujaf-63	317	18	management	management	NOUN
gujaf-63	317	19	and	and	CCONJ
gujaf-63	317	20	business	business	NOUN
gujaf-63	317	21	studies	study	NOUN
gujaf-63	317	22	,	,	PUNCT
gujaf-63	317	23	vol	vol	NOUN
gujaf-63	317	24	.	.	PROPN
gujaf-63	317	25	3	3	NUM
gujaf-63	317	26	no	no	DET
gujaf-63	317	27	3	3	NUM
gujaf-63	317	28	,	,	PUNCT
gujaf-63	317	29	pp082	pp082	PROPN
gujaf-63	317	30	087	087	NUM
gujaf-63	317	31	.	.	PUNCT
gujaf-63	317	32	tepalagul	tepalagul	NOUN
gujaf-63	317	33	,	,	PUNCT
gujaf-63	317	34	n.	n.	PROPN
gujaf-63	317	35	and	and	CCONJ
gujaf-63	317	36	lin	lin	PROPN
gujaf-63	317	37	,	,	PUNCT
gujaf-63	317	38	l	l	PROPN
gujaf-63	317	39	,	,	PUNCT
gujaf-63	317	40	(	(	PUNCT
gujaf-63	317	41	2015	2015	NUM
gujaf-63	317	42	)	)	PUNCT
gujaf-63	317	43	.	.	PUNCT
gujaf-63	318	1	„	„	PUNCT
gujaf-63	318	2	auditor	auditor	NOUN
gujaf-63	318	3	's	's	PART
gujaf-63	318	4	independence	independence	NOUN
gujaf-63	318	5	and	and	CCONJ
gujaf-63	318	6	audit	audit	NOUN
gujaf-63	318	7	quality	quality	NOUN
gujaf-63	318	8	:	:	PUNCT
gujaf-63	318	9	a	a	DET
gujaf-63	318	10	literature	literature	NOUN
gujaf-63	318	11	review‟	review‟	NOUN
gujaf-63	318	12	,	,	PUNCT
gujaf-63	318	13	journal	journal	NOUN
gujaf-63	318	14	of	of	ADP
gujaf-63	318	15	accounting	accounting	NOUN
gujaf-63	318	16	,	,	PUNCT
gujaf-63	318	17	auditing	auditing	NOUN
gujaf-63	318	18	&	&	CCONJ
gujaf-63	318	19	finance	finance	NOUN
gujaf-63	318	20	,	,	PUNCT
gujaf-63	318	21	vol	vol	NOUN
gujaf-63	318	22	.	.	PROPN
gujaf-63	318	23	30	30	NUM
gujaf-63	318	24	no	no	DET
gujaf-63	318	25	1	1	NUM
gujaf-63	318	26	,	,	PUNCT
gujaf-63	318	27	pp101	pp101	NOUN
gujaf-63	318	28	121	121	NUM
gujaf-63	318	29	.	.	PUNCT
gujaf-63	319	1	tribunella	tribunella	PROPN
gujaf-63	319	2	,	,	PUNCT
gujaf-63	319	3	t.j	t.j	PROPN
gujaf-63	319	4	.	.	PROPN
gujaf-63	319	5	and	and	CCONJ
gujaf-63	319	6	tribunella	tribunella	PROPN
gujaf-63	319	7	,	,	PUNCT
gujaf-63	319	8	h.r	h.r	PROPN
gujaf-63	319	9	.	.	PROPN
gujaf-63	319	10	(	(	PUNCT
gujaf-63	319	11	2011	2011	NUM
gujaf-63	319	12	)	)	PUNCT
gujaf-63	319	13	.	.	PUNCT
gujaf-63	320	1	„	„	PUNCT
gujaf-63	320	2	the	the	DET
gujaf-63	320	3	effect	effect	NOUN
gujaf-63	320	4	of	of	ADP
gujaf-63	320	5	auditor	auditor	NOUN
gujaf-63	320	6	independence	independence	NOUN
gujaf-63	320	7	on	on	ADP
gujaf-63	320	8	international	international	ADJ
gujaf-63	320	9	capital	capital	NOUN
gujaf-63	320	10	markets	market	NOUN
gujaf-63	320	11	for	for	ADP
gujaf-63	320	12	ecommerce	ecommerce	NOUN
gujaf-63	320	13	firms‟	firms‟	PROPN
gujaf-63	320	14	,	,	PUNCT
gujaf-63	320	15	journal	journal	NOUN
gujaf-63	320	16	of	of	ADP
gujaf-63	320	17	business	business	NOUN
gujaf-63	320	18	and	and	CCONJ
gujaf-63	320	19	economic	economic	ADJ
gujaf-63	320	20	research	research	NOUN
gujaf-63	320	21	vol	vol	NOUN
gujaf-63	320	22	.	.	PROPN
gujaf-63	320	23	1	1	NUM
gujaf-63	320	24	no	no	DET
gujaf-63	320	25	2	2	NUM
gujaf-63	320	26	,	,	PUNCT
gujaf-63	320	27	pp49	pp49	PROPN
gujaf-63	320	28	60	60	NUM
gujaf-63	320	29	.	.	PUNCT
gujaf-63	321	1	wang	wang	PROPN
gujaf-63	321	2	,	,	PUNCT
gujaf-63	321	3	s.	s.	PROPN
gujaf-63	321	4	and	and	CCONJ
gujaf-63	321	5	hay	hay	PROPN
gujaf-63	321	6	,	,	PUNCT
gujaf-63	321	7	d.	d.	PROPN
gujaf-63	321	8	(	(	PUNCT
gujaf-63	321	9	2013	2013	NUM
gujaf-63	321	10	)	)	PUNCT
gujaf-63	321	11	.	.	PUNCT
gujaf-63	322	1	„	„	PUNCT
gujaf-63	322	2	auditor	auditor	NOUN
gujaf-63	322	3	's	's	PART
gujaf-63	322	4	independence	independence	NOUN
gujaf-63	322	5	in	in	ADP
gujaf-63	322	6	new	new	PROPN
gujaf-63	322	7	zealand	zealand	PROPN
gujaf-63	322	8	:	:	PUNCT
gujaf-63	322	9	further	further	ADJ
gujaf-63	322	10	evidence	evidence	NOUN
gujaf-63	322	11	on	on	ADP
gujaf-63	322	12	the	the	DET
gujaf-63	322	13	role	role	NOUN
gujaf-63	322	14	of	of	ADP
gujaf-63	322	15	non	non	ADJ
gujaf-63	322	16	-	-	ADJ
gujaf-63	322	17	audit	audit	ADJ
gujaf-63	322	18	services‟	services‟	NOUN
gujaf-63	322	19	,	,	PUNCT
gujaf-63	322	20	accounting	accounting	NOUN
gujaf-63	322	21	and	and	CCONJ
gujaf-63	322	22	management	management	NOUN
gujaf-63	322	23	information	information	NOUN
gujaf-63	322	24	systems	system	NOUN
gujaf-63	322	25	,	,	PUNCT
gujaf-63	322	26	vol	vol	NOUN
gujaf-63	322	27	.	.	PROPN
gujaf-63	322	28	12	12	NUM
gujaf-63	322	29	,	,	PUNCT
gujaf-63	322	30	pp235	pp235	X
gujaf-63	322	31	262	262	NUM
gujaf-63	322	32	.	.	PUNCT
gujaf-63	323	1	yakubu	yakubu	PROPN
gujaf-63	323	2	,	,	PUNCT
gujaf-63	323	3	r.	r.	PROPN
gujaf-63	323	4	and	and	CCONJ
gujaf-63	323	5	williams	williams	PROPN
gujaf-63	323	6	,	,	PUNCT
gujaf-63	323	7	t.	t.	PROPN
gujaf-63	323	8	(	(	PUNCT
gujaf-63	323	9	2020	2020	NUM
gujaf-63	323	10	)	)	PUNCT
gujaf-63	323	11	.	.	PUNCT
gujaf-63	324	1	„	„	PUNCT
gujaf-63	324	2	a	a	DET
gujaf-63	324	3	theoretical	theoretical	ADJ
gujaf-63	324	4	approach	approach	NOUN
gujaf-63	324	5	to	to	ADP
gujaf-63	324	6	auditor	auditor	NOUN
gujaf-63	324	7	independence	independence	NOUN
gujaf-63	324	8	and	and	CCONJ
gujaf-63	324	9	audit	audit	NOUN
gujaf-63	324	10	quality‟	quality‟	PRON
gujaf-63	324	11	,	,	PUNCT
gujaf-63	324	12	corporate	corporate	ADJ
gujaf-63	324	13	ownership	ownership	NOUN
gujaf-63	324	14	&	&	CCONJ
gujaf-63	324	15	control	control	PROPN
gujaf-63	324	16	,	,	PUNCT
gujaf-63	324	17	vol	vol	NOUN
gujaf-63	324	18	.	.	PROPN
gujaf-63	324	19	17	17	NUM
gujaf-63	324	20	no	no	DET
gujaf-63	324	21	2	2	NUM
gujaf-63	324	22	,	,	PUNCT
gujaf-63	324	23	pp124	pp124	PROPN
gujaf-63	324	24	141	141	NUM
gujaf-63	324	25	.	.	PUNCT
gujaf-63	325	1	zayol	zayol	NOUN
gujaf-63	325	2	,	,	PUNCT
gujaf-63	325	3	p.i	p.i	PROPN
gujaf-63	325	4	.	.	PROPN
gujaf-63	325	5	,	,	PUNCT
gujaf-63	325	6	kukeng	kukeng	PROPN
gujaf-63	325	7	,	,	PUNCT
gujaf-63	325	8	v.	v.	NOUN
gujaf-63	325	9	and	and	CCONJ
gujaf-63	325	10	iortule	iortule	NOUN
gujaf-63	325	11	,	,	PUNCT
gujaf-63	325	12	m.	m.	NOUN
gujaf-63	325	13	(	(	PUNCT
gujaf-63	325	14	2017	2017	NUM
gujaf-63	325	15	)	)	PUNCT
gujaf-63	325	16	.	.	PUNCT
gujaf-63	326	1	„	„	PUNCT
gujaf-63	326	2	effect	effect	NOUN
gujaf-63	326	3	of	of	ADP
gujaf-63	326	4	auditor	auditor	NOUN
gujaf-63	326	5	independence	independence	NOUN
gujaf-63	326	6	on	on	ADP
gujaf-63	326	7	audit	audit	NOUN
gujaf-63	326	8	quality	quality	NOUN
gujaf-63	326	9	:	:	PUNCT
gujaf-63	326	10	a	a	DET
gujaf-63	326	11	review	review	NOUN
gujaf-63	326	12	of	of	ADP
gujaf-63	326	13	literature‟	literature‟	PROPN
gujaf-63	326	14	,	,	PUNCT
gujaf-63	326	15	international	international	ADJ
gujaf-63	326	16	journal	journal	NOUN
gujaf-63	326	17	of	of	ADP
gujaf-63	326	18	business	business	NOUN
gujaf-63	326	19	and	and	CCONJ
gujaf-63	326	20	management	management	NOUN
gujaf-63	326	21	invention	invention	NOUN
gujaf-63	326	22	,	,	PUNCT
gujaf-63	326	23	vol	vol	NOUN
gujaf-63	326	24	.	.	PROPN
gujaf-63	326	25	6	6	NUM
gujaf-63	326	26	no	no	DET
gujaf-63	326	27	3	3	NUM
gujaf-63	326	28	,	,	PUNCT
gujaf-63	326	29	pp51	pp51	PROPN
gujaf-63	326	30	59	59	NUM
gujaf-63	326	31	.	.	NUM
gujaf-63	326	32	https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf	https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf	PROPN
gujaf-63	326	33	https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf	https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf	NOUN
gujaf-63	326	34	gusau	gusau	PROPN
gujaf-63	326	35	journal	journal	NOUN
gujaf-63	326	36	of	of	ADP
gujaf-63	326	37	accounting	accounting	NOUN
gujaf-63	326	38	and	and	CCONJ
gujaf-63	326	39	finance	finance	NOUN
gujaf-63	326	40	,	,	PUNCT
gujaf-63	326	41	vol	vol	NOUN
gujaf-63	326	42	.	.	PROPN
gujaf-63	326	43	2	2	NUM
gujaf-63	326	44	,	,	PUNCT
gujaf-63	326	45	issue	issue	NOUN
gujaf-63	326	46	2	2	NUM
gujaf-63	326	47	,	,	PUNCT
gujaf-63	326	48	april	april	PROPN
gujaf-63	326	49	,	,	PUNCT
gujaf-63	326	50	2021	2021	NUM
gujaf-63	326	51	16	16	NUM