id	sid	tid	token	lemma	pos
gujaf-66	1	1	gusau	gusau	PROPN
gujaf-66	1	2	journal	journal	NOUN
gujaf-66	1	3	of	of	ADP
gujaf-66	1	4	accounting	accounting	NOUN
gujaf-66	1	5	and	and	CCONJ
gujaf-66	1	6	finance	finance	NOUN
gujaf-66	1	7	,	,	PUNCT
gujaf-66	1	8	vol	vol	NOUN
gujaf-66	1	9	.	.	PROPN
gujaf-66	1	10	2	2	NUM
gujaf-66	1	11	,	,	PUNCT
gujaf-66	1	12	issue	issue	NOUN
gujaf-66	1	13	2	2	NUM
gujaf-66	1	14	,	,	PUNCT
gujaf-66	1	15	april	april	PROPN
gujaf-66	1	16	,	,	PUNCT
gujaf-66	1	17	2021	2021	NUM
gujaf-66	1	18	1	1	NUM
gujaf-66	1	19	gusau	gusau	ADJ
gujaf-66	1	20	journal	journal	NOUN
gujaf-66	1	21	of	of	ADP
gujaf-66	1	22	accounting	accounting	NOUN
gujaf-66	1	23	and	and	CCONJ
gujaf-66	1	24	finance	finance	NOUN
gujaf-66	1	25	(	(	PUNCT
gujaf-66	1	26	gujaf	gujaf	NOUN
gujaf-66	1	27	)	)	PUNCT
gujaf-66	1	28	vol	vol	NOUN
gujaf-66	1	29	.	.	NOUN
gujaf-66	1	30	2	2	NUM
gujaf-66	1	31	issue	issue	NOUN
gujaf-66	1	32	2	2	NUM
gujaf-66	1	33	april	april	PROPN
gujaf-66	1	34	,	,	PUNCT
gujaf-66	1	35	2021	2021	NUM
gujaf-66	1	36	issn	issn	X
gujaf-66	1	37	:	:	PUNCT
gujaf-66	1	38	2756	2756	NUM
gujaf-66	1	39	-	-	PUNCT
gujaf-66	1	40	665x	665x	NOUN
gujaf-66	1	41	a	a	DET
gujaf-66	1	42	publication	publication	NOUN
gujaf-66	1	43	of	of	ADP
gujaf-66	1	44	department	department	NOUN
gujaf-66	1	45	of	of	ADP
gujaf-66	1	46	accounting	accounting	NOUN
gujaf-66	1	47	and	and	CCONJ
gujaf-66	1	48	finance	finance	NOUN
gujaf-66	1	49	,	,	PUNCT
gujaf-66	1	50	faculty	faculty	NOUN
gujaf-66	1	51	of	of	ADP
gujaf-66	1	52	management	management	NOUN
gujaf-66	1	53	and	and	CCONJ
gujaf-66	1	54	social	social	ADJ
gujaf-66	1	55	sciences	science	NOUN
gujaf-66	1	56	,	,	PUNCT
gujaf-66	1	57	federal	federal	ADJ
gujaf-66	1	58	university	university	NOUN
gujaf-66	1	59	gusau	gusau	NOUN
gujaf-66	1	60	,	,	PUNCT
gujaf-66	1	61	zamfara	zamfara	PROPN
gujaf-66	1	62	state	state	PROPN
gujaf-66	1	63	–	–	PUNCT
gujaf-66	1	64	nigeria	nigeria	PROPN
gujaf-66	1	65	gusau	gusau	PROPN
gujaf-66	1	66	journal	journal	PROPN
gujaf-66	1	67	of	of	ADP
gujaf-66	1	68	accounting	accounting	NOUN
gujaf-66	1	69	and	and	CCONJ
gujaf-66	1	70	finance	finance	NOUN
gujaf-66	1	71	,	,	PUNCT
gujaf-66	1	72	vol	vol	NOUN
gujaf-66	1	73	.	.	PROPN
gujaf-66	1	74	2	2	NUM
gujaf-66	1	75	,	,	PUNCT
gujaf-66	1	76	issue	issue	NOUN
gujaf-66	1	77	2	2	NUM
gujaf-66	1	78	,	,	PUNCT
gujaf-66	1	79	april	april	PROPN
gujaf-66	1	80	,	,	PUNCT
gujaf-66	1	81	2021	2021	NUM
gujaf-66	1	82	2	2	NUM
gujaf-66	1	83	are	be	AUX
gujaf-66	1	84	there	there	PRON
gujaf-66	1	85	factors	factor	NOUN
gujaf-66	1	86	influencing	influence	VERB
gujaf-66	1	87	auditors	auditor	NOUN
gujaf-66	1	88	’	’	PART
gujaf-66	1	89	independence	independence	NOUN
gujaf-66	1	90	in	in	ADP
gujaf-66	1	91	listed	list	VERB
gujaf-66	1	92	firms	firm	NOUN
gujaf-66	1	93	?	?	PUNCT
gujaf-66	2	1	empirical	empirical	ADJ
gujaf-66	2	2	analysis	analysis	NOUN
gujaf-66	2	3	from	from	ADP
gujaf-66	2	4	nigeria	nigeria	PROPN
gujaf-66	2	5	sunday	sunday	PROPN
gujaf-66	2	6	oseiweh	oseiweh	PROPN
gujaf-66	2	7	ogbeide	ogbeide	ADJ
gujaf-66	2	8	,	,	PUNCT
gujaf-66	2	9	phd	phd	NOUN
gujaf-66	2	10	department	department	PROPN
gujaf-66	2	11	of	of	ADP
gujaf-66	2	12	accounting	accounting	NOUN
gujaf-66	2	13	and	and	CCONJ
gujaf-66	2	14	finance	finance	NOUN
gujaf-66	2	15	faculty	faculty	NOUN
gujaf-66	2	16	of	of	ADP
gujaf-66	2	17	humanities	humanity	NOUN
gujaf-66	2	18	,	,	PUNCT
gujaf-66	2	19	social	social	ADJ
gujaf-66	2	20	and	and	CCONJ
gujaf-66	2	21	management	management	NOUN
gujaf-66	2	22	sciences	sciences	PROPN
gujaf-66	2	23	elizade	elizade	PROPN
gujaf-66	2	24	university	university	NOUN
gujaf-66	2	25	,	,	PUNCT
gujaf-66	2	26	ilaramokin	ilaramokin	X
gujaf-66	2	27	,	,	PUNCT
gujaf-66	2	28	ondo	ondo	NOUN
gujaf-66	2	29	state	state	PROPN
gujaf-66	2	30	,	,	PUNCT
gujaf-66	2	31	nigeria	nigeria	PROPN
gujaf-66	2	32	.	.	PUNCT
gujaf-66	3	1	+234	+234	ADJ
gujaf-66	3	2	-	-	PUNCT
gujaf-66	3	3	8132490958	8132490958	NUM
gujaf-66	3	4	,	,	PUNCT
gujaf-66	3	5	sunnyogbeide2017@gmail.com	sunnyogbeide2017@gmail.com	X
gujaf-66	4	1	ikhu	ikhu	PROPN
gujaf-66	4	2	-	-	PUNCT
gujaf-66	4	3	omoregbe	omoregbe	NOUN
gujaf-66	4	4	godstime	godstime	NOUN
gujaf-66	4	5	osarobo	osarobo	NOUN
gujaf-66	4	6	,	,	PUNCT
gujaf-66	4	7	phd	phd	NOUN
gujaf-66	4	8	department	department	PROPN
gujaf-66	4	9	of	of	ADP
gujaf-66	4	10	accounting	accounting	NOUN
gujaf-66	4	11	faculty	faculty	NOUN
gujaf-66	4	12	of	of	ADP
gujaf-66	4	13	management	management	PROPN
gujaf-66	4	14	sciences	sciences	PROPN
gujaf-66	4	15	university	university	PROPN
gujaf-66	4	16	of	of	ADP
gujaf-66	4	17	benin	benin	PROPN
gujaf-66	4	18	,	,	PUNCT
gujaf-66	4	19	benin	benin	PROPN
gujaf-66	4	20	city	city	PROPN
gujaf-66	4	21	,	,	PUNCT
gujaf-66	4	22	edo	edo	PROPN
gujaf-66	4	23	state	state	PROPN
gujaf-66	4	24	,	,	PUNCT
gujaf-66	4	25	nigeria	nigeria	PROPN
gujaf-66	4	26	.	.	PUNCT
gujaf-66	5	1	abstract	abstract	ADJ
gujaf-66	5	2	quest	quest	NOUN
gujaf-66	5	3	for	for	ADP
gujaf-66	5	4	a	a	DET
gujaf-66	5	5	potent	potent	ADJ
gujaf-66	5	6	measure	measure	NOUN
gujaf-66	5	7	of	of	ADP
gujaf-66	5	8	audit	audit	NOUN
gujaf-66	5	9	independence	independence	NOUN
gujaf-66	5	10	in	in	ADP
gujaf-66	5	11	the	the	DET
gujaf-66	5	12	light	light	NOUN
gujaf-66	5	13	of	of	ADP
gujaf-66	5	14	the	the	DET
gujaf-66	5	15	increasing	increase	VERB
gujaf-66	5	16	collapse	collapse	NOUN
gujaf-66	5	17	of	of	ADP
gujaf-66	5	18	firms	firm	NOUN
gujaf-66	5	19	after	after	ADP
gujaf-66	5	20	an	an	DET
gujaf-66	5	21	external	external	ADJ
gujaf-66	5	22	auditor	auditor	NOUN
gujaf-66	5	23	report	report	NOUN
gujaf-66	5	24	informed	inform	VERB
gujaf-66	5	25	the	the	DET
gujaf-66	5	26	rationale	rationale	NOUN
gujaf-66	5	27	behind	behind	ADP
gujaf-66	5	28	this	this	DET
gujaf-66	5	29	research	research	NOUN
gujaf-66	5	30	.	.	PUNCT
gujaf-66	6	1	the	the	DET
gujaf-66	6	2	study	study	NOUN
gujaf-66	6	3	investigated	investigate	VERB
gujaf-66	6	4	the	the	DET
gujaf-66	6	5	factors	factor	NOUN
gujaf-66	6	6	driving	drive	VERB
gujaf-66	6	7	auditor	auditor	NOUN
gujaf-66	6	8	independence	independence	NOUN
gujaf-66	6	9	in	in	ADP
gujaf-66	6	10	nigeria	nigeria	PROPN
gujaf-66	6	11	using	use	VERB
gujaf-66	6	12	data	datum	NOUN
gujaf-66	6	13	from	from	ADP
gujaf-66	6	14	a	a	DET
gujaf-66	6	15	sample	sample	NOUN
gujaf-66	6	16	of	of	ADP
gujaf-66	6	17	eighty	eighty	NUM
gujaf-66	6	18	eight	eight	NUM
gujaf-66	6	19	(	(	PUNCT
gujaf-66	6	20	88	88	NUM
gujaf-66	6	21	)	)	PUNCT
gujaf-66	6	22	listed	list	VERB
gujaf-66	6	23	firms	firm	NOUN
gujaf-66	6	24	in	in	ADP
gujaf-66	6	25	the	the	DET
gujaf-66	6	26	period	period	NOUN
gujaf-66	6	27	2015	2015	NUM
gujaf-66	6	28	to	to	ADP
gujaf-66	6	29	2019	2019	NUM
gujaf-66	6	30	.	.	PUNCT
gujaf-66	7	1	the	the	DET
gujaf-66	7	2	correlation	correlation	NOUN
gujaf-66	7	3	statistic	statistic	NOUN
gujaf-66	7	4	and	and	CCONJ
gujaf-66	7	5	dynamic	dynamic	ADJ
gujaf-66	7	6	panel	panel	NOUN
gujaf-66	7	7	least	least	ADJ
gujaf-66	7	8	squares	square	NOUN
gujaf-66	7	9	method	method	NOUN
gujaf-66	7	10	.	.	PUNCT
gujaf-66	8	1	the	the	DET
gujaf-66	8	2	result	result	NOUN
gujaf-66	8	3	indicates	indicate	VERB
gujaf-66	8	4	that	that	SCONJ
gujaf-66	8	5	audit	audit	NOUN
gujaf-66	8	6	committee	committee	NOUN
gujaf-66	8	7	independence	independence	NOUN
gujaf-66	8	8	,	,	PUNCT
gujaf-66	8	9	managerial	managerial	ADJ
gujaf-66	8	10	ownership	ownership	NOUN
gujaf-66	8	11	and	and	CCONJ
gujaf-66	8	12	audit	audit	NOUN
gujaf-66	8	13	tenure	tenure	NOUN
gujaf-66	8	14	were	be	AUX
gujaf-66	8	15	significant	significant	ADJ
gujaf-66	8	16	and	and	CCONJ
gujaf-66	8	17	exerted	exert	VERB
gujaf-66	8	18	a	a	DET
gujaf-66	8	19	favourable	favourable	ADJ
gujaf-66	8	20	link	link	NOUN
gujaf-66	8	21	on	on	ADP
gujaf-66	8	22	auditor	auditor	NOUN
gujaf-66	8	23	independence	independence	NOUN
gujaf-66	8	24	.	.	PUNCT
gujaf-66	9	1	board	board	NOUN
gujaf-66	9	2	gender	gender	NOUN
gujaf-66	9	3	diversity	diversity	NOUN
gujaf-66	9	4	was	be	AUX
gujaf-66	9	5	negative	negative	ADJ
gujaf-66	9	6	on	on	ADP
gujaf-66	9	7	auditor	auditor	NOUN
gujaf-66	9	8	independence	independence	NOUN
gujaf-66	9	9	.	.	PUNCT
gujaf-66	10	1	the	the	DET
gujaf-66	10	2	stances	stance	NOUN
gujaf-66	10	3	of	of	ADP
gujaf-66	10	4	the	the	DET
gujaf-66	10	5	research	research	NOUN
gujaf-66	10	6	is	be	AUX
gujaf-66	10	7	that	that	SCONJ
gujaf-66	10	8	audit	audit	NOUN
gujaf-66	10	9	committee	committee	NOUN
gujaf-66	10	10	independence	independence	NOUN
gujaf-66	10	11	,	,	PUNCT
gujaf-66	10	12	managerial	managerial	ADJ
gujaf-66	10	13	ownership	ownership	NOUN
gujaf-66	10	14	and	and	CCONJ
gujaf-66	10	15	audit	audit	NOUN
gujaf-66	10	16	tenure	tenure	NOUN
gujaf-66	10	17	are	be	AUX
gujaf-66	10	18	key	key	ADJ
gujaf-66	10	19	drivers	driver	NOUN
gujaf-66	10	20	of	of	ADP
gujaf-66	10	21	auditor	auditor	NOUN
gujaf-66	10	22	independence	independence	NOUN
gujaf-66	10	23	of	of	ADP
gujaf-66	10	24	listed	list	VERB
gujaf-66	10	25	firms	firm	NOUN
gujaf-66	10	26	in	in	ADP
gujaf-66	10	27	nigeria	nigeria	PROPN
gujaf-66	10	28	.	.	PUNCT
gujaf-66	11	1	key	key	ADJ
gujaf-66	11	2	words	word	NOUN
gujaf-66	11	3	:	:	PUNCT
gujaf-66	11	4	auditor	auditor	NOUN
gujaf-66	11	5	independence	independence	NOUN
gujaf-66	11	6	,	,	PUNCT
gujaf-66	11	7	audit	audit	NOUN
gujaf-66	11	8	tenure	tenure	NOUN
gujaf-66	11	9	,	,	PUNCT
gujaf-66	11	10	audit	audit	NOUN
gujaf-66	11	11	committee	committee	NOUN
gujaf-66	11	12	independence	independence	NOUN
gujaf-66	11	13	,	,	PUNCT
gujaf-66	11	14	board	board	NOUN
gujaf-66	11	15	gender	gender	NOUN
gujaf-66	11	16	diversity	diversity	NOUN
gujaf-66	11	17	,	,	PUNCT
gujaf-66	11	18	beneish	beneish	ADJ
gujaf-66	11	19	m	m	NOUN
gujaf-66	11	20	-	-	NOUN
gujaf-66	11	21	score	score	NOUN
gujaf-66	11	22	1	1	NUM
gujaf-66	11	23	.	.	PUNCT
gujaf-66	12	1	introduction	introduction	NOUN
gujaf-66	12	2	the	the	DET
gujaf-66	12	3	incessant	incessant	ADJ
gujaf-66	12	4	corporate	corporate	ADJ
gujaf-66	12	5	scandals	scandal	NOUN
gujaf-66	12	6	and	and	CCONJ
gujaf-66	12	7	collapses	collapse	NOUN
gujaf-66	12	8	of	of	ADP
gujaf-66	12	9	firms	firm	NOUN
gujaf-66	12	10	after	after	SCONJ
gujaf-66	12	11	audited	audit	VERB
gujaf-66	12	12	annual	annual	ADJ
gujaf-66	12	13	reports	report	NOUN
gujaf-66	12	14	have	have	AUX
gujaf-66	12	15	continued	continue	VERB
gujaf-66	12	16	to	to	PART
gujaf-66	12	17	elicit	elicit	VERB
gujaf-66	12	18	the	the	DET
gujaf-66	12	19	attention	attention	NOUN
gujaf-66	12	20	of	of	ADP
gujaf-66	12	21	researchers	researcher	NOUN
gujaf-66	12	22	and	and	CCONJ
gujaf-66	12	23	scholars	scholar	NOUN
gujaf-66	12	24	to	to	PART
gujaf-66	12	25	reinvestigate	reinvestigate	VERB
gujaf-66	12	26	independence	independence	NOUN
gujaf-66	12	27	of	of	ADP
gujaf-66	12	28	an	an	DET
gujaf-66	12	29	auditor	auditor	NOUN
gujaf-66	12	30	.	.	PUNCT
gujaf-66	13	1	ali	ali	PROPN
gujaf-66	13	2	and	and	CCONJ
gujaf-66	13	3	nesrine	nesrine	PROPN
gujaf-66	13	4	(	(	PUNCT
gujaf-66	13	5	2015	2015	NUM
gujaf-66	13	6	)	)	PUNCT
gujaf-66	13	7	emphasized	emphasize	VERB
gujaf-66	13	8	that	that	SCONJ
gujaf-66	13	9	in	in	ADP
gujaf-66	13	10	recent	recent	ADJ
gujaf-66	13	11	time	time	NOUN
gujaf-66	13	12	,	,	PUNCT
gujaf-66	13	13	auditor	auditor	NOUN
gujaf-66	13	14	independence	independence	NOUN
gujaf-66	13	15	has	have	AUX
gujaf-66	13	16	become	become	VERB
gujaf-66	13	17	more	more	ADV
gujaf-66	13	18	researched	research	VERB
gujaf-66	13	19	given	give	VERB
gujaf-66	13	20	the	the	DET
gujaf-66	13	21	financial	financial	ADJ
gujaf-66	13	22	scandals	scandal	NOUN
gujaf-66	13	23	against	against	ADP
gujaf-66	13	24	firms	firm	NOUN
gujaf-66	13	25	.	.	PUNCT
gujaf-66	14	1	for	for	ADP
gujaf-66	14	2	instance	instance	NOUN
gujaf-66	14	3	,	,	PUNCT
gujaf-66	14	4	the	the	DET
gujaf-66	14	5	financial	financial	ADJ
gujaf-66	14	6	scandals	scandal	NOUN
gujaf-66	14	7	against	against	ADP
gujaf-66	14	8	firms	firm	NOUN
gujaf-66	14	9	such	such	ADJ
gujaf-66	14	10	as	as	ADP
gujaf-66	14	11	enron	enron	PROPN
gujaf-66	14	12	,	,	PUNCT
gujaf-66	14	13	(	(	PUNCT
gujaf-66	14	14	us	us	PROPN
gujaf-66	14	15	)	)	PUNCT
gujaf-66	14	16	worldcom	worldcom	PROPN
gujaf-66	14	17	,	,	PUNCT
gujaf-66	14	18	parmalat	parmalat	PROPN
gujaf-66	14	19	(	(	PUNCT
gujaf-66	14	20	italy	italy	PROPN
gujaf-66	14	21	)	)	PUNCT
gujaf-66	14	22	,	,	PUNCT
gujaf-66	14	23	nortel	nortel	NOUN
gujaf-66	14	24	,	,	PUNCT
gujaf-66	14	25	(	(	PUNCT
gujaf-66	14	26	canada	canada	PROPN
gujaf-66	14	27	)	)	PUNCT
gujaf-66	14	28	,	,	PUNCT
gujaf-66	14	29	onetel	onetel	PROPN
gujaf-66	14	30	(	(	PUNCT
gujaf-66	14	31	australia	australia	PROPN
gujaf-66	14	32	)	)	PUNCT
gujaf-66	14	33	,	,	PUNCT
gujaf-66	14	34	lehman	lehman	PROPN
gujaf-66	14	35	brother	brother	PROPN
gujaf-66	14	36	and	and	CCONJ
gujaf-66	14	37	merrill	merrill	PROPN
gujaf-66	14	38	lynch	lynch	PROPN
gujaf-66	14	39	,	,	PUNCT
gujaf-66	14	40	american	american	PROPN
gujaf-66	14	41	international	international	PROPN
gujaf-66	14	42	group	group	PROPN
gujaf-66	14	43	(	(	PUNCT
gujaf-66	14	44	aig	aig	PROPN
gujaf-66	14	45	)	)	PUNCT
gujaf-66	14	46	,	,	PUNCT
gujaf-66	14	47	oceanic	oceanic	ADJ
gujaf-66	14	48	and	and	CCONJ
gujaf-66	14	49	intercontinental	intercontinental	ADJ
gujaf-66	14	50	banks	bank	NOUN
gujaf-66	14	51	(	(	PUNCT
gujaf-66	14	52	nigeria	nigeria	PROPN
gujaf-66	14	53	)	)	PUNCT
gujaf-66	14	54	after	after	SCONJ
gujaf-66	14	55	the	the	DET
gujaf-66	14	56	audited	audit	VERB
gujaf-66	14	57	financial	financial	ADJ
gujaf-66	14	58	statements	statement	NOUN
gujaf-66	14	59	bring	bring	VERB
gujaf-66	14	60	to	to	ADP
gujaf-66	14	61	fore	fore	NOUN
gujaf-66	14	62	the	the	DET
gujaf-66	14	63	need	need	NOUN
gujaf-66	14	64	to	to	PART
gujaf-66	14	65	re	re	VERB
gujaf-66	14	66	-	-	VERB
gujaf-66	14	67	examine	examine	ADJ
gujaf-66	14	68	factors	factor	NOUN
gujaf-66	14	69	driving	drive	VERB
gujaf-66	14	70	independence	independence	NOUN
gujaf-66	14	71	of	of	ADP
gujaf-66	14	72	external	external	ADJ
gujaf-66	14	73	auditors	auditor	NOUN
gujaf-66	14	74	.	.	PUNCT
gujaf-66	15	1	generally	generally	ADV
gujaf-66	15	2	,	,	PUNCT
gujaf-66	15	3	an	an	DET
gujaf-66	15	4	audited	audit	VERB
gujaf-66	15	5	financial	financial	ADJ
gujaf-66	15	6	statement	statement	NOUN
gujaf-66	15	7	is	be	AUX
gujaf-66	15	8	a	a	DET
gujaf-66	15	9	conduit	conduit	NOUN
gujaf-66	15	10	for	for	ADP
gujaf-66	15	11	a	a	DET
gujaf-66	15	12	reliable	reliable	ADJ
gujaf-66	15	13	and	and	CCONJ
gujaf-66	15	14	transparent	transparent	ADJ
gujaf-66	15	15	information	information	NOUN
gujaf-66	15	16	on	on	ADP
gujaf-66	15	17	the	the	DET
gujaf-66	15	18	true	true	ADJ
gujaf-66	15	19	health	health	NOUN
gujaf-66	15	20	of	of	ADP
gujaf-66	15	21	a	a	DET
gujaf-66	15	22	firm	firm	NOUN
gujaf-66	15	23	to	to	ADP
gujaf-66	15	24	shareholders	shareholder	NOUN
gujaf-66	15	25	,	,	PUNCT
gujaf-66	15	26	potential	potential	ADJ
gujaf-66	15	27	investors	investor	NOUN
gujaf-66	15	28	and	and	CCONJ
gujaf-66	15	29	other	other	ADJ
gujaf-66	15	30	stakeholders	stakeholder	NOUN
gujaf-66	15	31	in	in	ADP
gujaf-66	15	32	general	general	ADJ
gujaf-66	15	33	.	.	PUNCT
gujaf-66	16	1	it	it	PRON
gujaf-66	16	2	serves	serve	VERB
gujaf-66	16	3	as	as	ADP
gujaf-66	16	4	the	the	DET
gujaf-66	16	5	basis	basis	NOUN
gujaf-66	16	6	of	of	ADP
gujaf-66	16	7	undertaking	undertake	VERB
gujaf-66	16	8	informed	inform	VERB
gujaf-66	16	9	decision	decision	NOUN
gujaf-66	16	10	and	and	CCONJ
gujaf-66	16	11	policies	policy	NOUN
gujaf-66	16	12	formulations	formulation	NOUN
gujaf-66	16	13	by	by	ADP
gujaf-66	16	14	the	the	DET
gujaf-66	16	15	myriad	myriad	ADJ
gujaf-66	16	16	users	user	NOUN
gujaf-66	16	17	(	(	PUNCT
gujaf-66	16	18	adeyemi	adeyemi	ADV
gujaf-66	16	19	&	&	CCONJ
gujaf-66	16	20	okpala	okpala	PROPN
gujaf-66	16	21	,	,	PUNCT
gujaf-66	16	22	2011	2011	NUM
gujaf-66	16	23	)	)	PUNCT
gujaf-66	16	24	.	.	PUNCT
gujaf-66	17	1	an	an	DET
gujaf-66	17	2	external	external	ADJ
gujaf-66	17	3	auditor	auditor	NOUN
gujaf-66	17	4	is	be	AUX
gujaf-66	17	5	perceived	perceive	VERB
gujaf-66	17	6	to	to	PART
gujaf-66	17	7	be	be	AUX
gujaf-66	17	8	independent	independent	ADJ
gujaf-66	17	9	in	in	ADP
gujaf-66	17	10	carrying	carry	VERB
gujaf-66	17	11	out	out	ADP
gujaf-66	17	12	audit	audit	NOUN
gujaf-66	17	13	assignments	assignment	NOUN
gujaf-66	17	14	if	if	SCONJ
gujaf-66	17	15	the	the	DET
gujaf-66	17	16	auditor	auditor	NOUN
gujaf-66	17	17	is	be	AUX
gujaf-66	17	18	able	able	ADJ
gujaf-66	17	19	to	to	PART
gujaf-66	17	20	unravel	unravel	VERB
gujaf-66	17	21	the	the	DET
gujaf-66	17	22	depth	depth	NOUN
gujaf-66	17	23	of	of	ADP
gujaf-66	17	24	material	material	NOUN
gujaf-66	17	25	misstatements	misstatement	NOUN
gujaf-66	17	26	and	and	CCONJ
gujaf-66	17	27	manipulated	manipulate	VERB
gujaf-66	17	28	accounting	accounting	NOUN
gujaf-66	17	29	numbers	number	NOUN
gujaf-66	17	30	in	in	ADP
gujaf-66	17	31	the	the	DET
gujaf-66	17	32	annual	annual	ADJ
gujaf-66	17	33	reports	report	NOUN
gujaf-66	17	34	in	in	ADP
gujaf-66	17	35	a	a	DET
gujaf-66	17	36	bid	bid	NOUN
gujaf-66	17	37	to	to	PART
gujaf-66	17	38	reflect	reflect	VERB
gujaf-66	17	39	high	high	ADJ
gujaf-66	17	40	audit	audit	NOUN
gujaf-66	17	41	quality	quality	NOUN
gujaf-66	17	42	.	.	PUNCT
gujaf-66	18	1	tagesson	tagesson	NOUN
gujaf-66	18	2	,	,	PUNCT
gujaf-66	18	3	sjodahl	sjodahl	PROPN
gujaf-66	18	4	,	,	PUNCT
gujaf-66	18	5	collin	collin	PROPN
gujaf-66	18	6	,	,	PUNCT
gujaf-66	18	7	olsson	olsson	PROPN
gujaf-66	18	8	and	and	CCONJ
gujaf-66	18	9	svensson	svensson	PROPN
gujaf-66	18	10	(	(	PUNCT
gujaf-66	18	11	2017	2017	NUM
gujaf-66	18	12	)	)	PUNCT
gujaf-66	18	13	posit	posit	VERB
gujaf-66	18	14	that	that	SCONJ
gujaf-66	18	15	auditor	auditor	NOUN
gujaf-66	18	16	independence	independence	NOUN
gujaf-66	18	17	is	be	AUX
gujaf-66	18	18	a	a	DET
gujaf-66	18	19	determinant	determinant	NOUN
gujaf-66	18	20	of	of	ADP
gujaf-66	18	21	quality	quality	NOUN
gujaf-66	18	22	audit	audit	NOUN
gujaf-66	18	23	report	report	NOUN
gujaf-66	18	24	.	.	PUNCT
gujaf-66	19	1	conventionally	conventionally	ADV
gujaf-66	19	2	,	,	PUNCT
gujaf-66	19	3	there	there	PRON
gujaf-66	19	4	is	be	VERB
gujaf-66	19	5	a	a	DET
gujaf-66	19	6	theoretical	theoretical	ADJ
gujaf-66	19	7	notion	notion	NOUN
gujaf-66	19	8	that	that	SCONJ
gujaf-66	19	9	quality	quality	NOUN
gujaf-66	19	10	of	of	ADP
gujaf-66	19	11	an	an	DET
gujaf-66	19	12	audit	audit	NOUN
gujaf-66	19	13	report	report	NOUN
gujaf-66	19	14	is	be	AUX
gujaf-66	19	15	premised	premise	VERB
gujaf-66	19	16	on	on	ADP
gujaf-66	19	17	amount	amount	NOUN
gujaf-66	19	18	the	the	DET
gujaf-66	19	19	external	external	ADJ
gujaf-66	19	20	auditor	auditor	NOUN
gujaf-66	19	21	is	be	AUX
gujaf-66	19	22	remunerated	remunerate	VERB
gujaf-66	19	23	with	with	ADP
gujaf-66	19	24	(	(	PUNCT
gujaf-66	19	25	salawu	salawu	NOUN
gujaf-66	19	26	,	,	PUNCT
gujaf-66	19	27	2017	2017	NUM
gujaf-66	19	28	)	)	PUNCT
gujaf-66	19	29	.	.	PUNCT
gujaf-66	20	1	audit	audit	NOUN
gujaf-66	20	2	fee	fee	NOUN
gujaf-66	20	3	is	be	AUX
gujaf-66	20	4	perceived	perceive	VERB
gujaf-66	20	5	to	to	PART
gujaf-66	20	6	be	be	AUX
gujaf-66	20	7	a	a	DET
gujaf-66	20	8	primary	primary	ADJ
gujaf-66	20	9	factor	factor	NOUN
gujaf-66	20	10	in	in	ADP
gujaf-66	20	11	assessing	assess	VERB
gujaf-66	20	12	the	the	DET
gujaf-66	20	13	external	external	ADJ
gujaf-66	20	14	auditor	auditor	NOUN
gujaf-66	20	15	independence	independence	NOUN
gujaf-66	20	16	in	in	ADP
gujaf-66	20	17	companies	company	NOUN
gujaf-66	20	18	.	.	PUNCT
gujaf-66	21	1	despite	despite	SCONJ
gujaf-66	21	2	these	these	DET
gujaf-66	21	3	notions	notion	NOUN
gujaf-66	21	4	,	,	PUNCT
gujaf-66	21	5	several	several	ADJ
gujaf-66	21	6	adverse	adverse	ADJ
gujaf-66	21	7	effects	effect	NOUN
gujaf-66	21	8	such	such	ADJ
gujaf-66	21	9	as	as	ADP
gujaf-66	21	10	the	the	DET
gujaf-66	21	11	scandals	scandal	NOUN
gujaf-66	21	12	in	in	ADP
gujaf-66	21	13	and	and	CCONJ
gujaf-66	21	14	collapse	collapse	NOUN
gujaf-66	21	15	of	of	ADP
gujaf-66	21	16	firms	firm	NOUN
gujaf-66	21	17	portrays	portray	VERB
gujaf-66	21	18	that	that	DET
gujaf-66	21	19	audit	audit	NOUN
gujaf-66	21	20	fee	fee	NOUN
gujaf-66	21	21	is	be	AUX
gujaf-66	21	22	not	not	PART
gujaf-66	21	23	a	a	DET
gujaf-66	21	24	reliable	reliable	ADJ
gujaf-66	21	25	driver	driver	NOUN
gujaf-66	21	26	of	of	ADP
gujaf-66	21	27	auditor	auditor	NOUN
gujaf-66	21	28	independence	independence	NOUN
gujaf-66	21	29	.	.	PUNCT
gujaf-66	22	1	in	in	ADP
gujaf-66	22	2	consonance	consonance	NOUN
gujaf-66	22	3	with	with	ADP
gujaf-66	22	4	this	this	PRON
gujaf-66	22	5	,	,	PUNCT
gujaf-66	22	6	li	li	PROPN
gujaf-66	22	7	and	and	CCONJ
gujaf-66	22	8	lin	lin	PROPN
gujaf-66	22	9	(	(	PUNCT
gujaf-66	22	10	2005	2005	NUM
gujaf-66	22	11	)	)	PUNCT
gujaf-66	22	12	mailto:sunnyogbeide2017@gmail.com	mailto:sunnyogbeide2017@gmail.com	NOUN
gujaf-66	22	13	gusau	gusau	ADJ
gujaf-66	22	14	journal	journal	NOUN
gujaf-66	22	15	of	of	ADP
gujaf-66	22	16	accounting	accounting	NOUN
gujaf-66	22	17	and	and	CCONJ
gujaf-66	22	18	finance	finance	NOUN
gujaf-66	22	19	,	,	PUNCT
gujaf-66	22	20	vol	vol	NOUN
gujaf-66	22	21	.	.	PROPN
gujaf-66	22	22	2	2	NUM
gujaf-66	22	23	,	,	PUNCT
gujaf-66	22	24	issue	issue	NOUN
gujaf-66	22	25	2	2	NUM
gujaf-66	22	26	,	,	PUNCT
gujaf-66	22	27	april	april	PROPN
gujaf-66	22	28	,	,	PUNCT
gujaf-66	22	29	2021	2021	NUM
gujaf-66	22	30	3	3	NUM
gujaf-66	22	31	report	report	NOUN
gujaf-66	22	32	that	that	SCONJ
gujaf-66	22	33	high	high	ADJ
gujaf-66	22	34	fees	fee	NOUN
gujaf-66	22	35	paid	pay	VERB
gujaf-66	22	36	by	by	ADP
gujaf-66	22	37	a	a	DET
gujaf-66	22	38	firm	firm	NOUN
gujaf-66	22	39	to	to	ADP
gujaf-66	22	40	its	its	PRON
gujaf-66	22	41	external	external	ADJ
gujaf-66	22	42	auditor	auditor	NOUN
gujaf-66	22	43	tends	tend	VERB
gujaf-66	22	44	to	to	PART
gujaf-66	22	45	increase	increase	VERB
gujaf-66	22	46	the	the	DET
gujaf-66	22	47	economic	economic	ADJ
gujaf-66	22	48	bond	bond	NOUN
gujaf-66	22	49	between	between	ADP
gujaf-66	22	50	the	the	DET
gujaf-66	22	51	auditor	auditor	NOUN
gujaf-66	22	52	and	and	CCONJ
gujaf-66	22	53	the	the	DET
gujaf-66	22	54	client	client	NOUN
gujaf-66	22	55	firm	firm	NOUN
gujaf-66	22	56	and	and	CCONJ
gujaf-66	22	57	may	may	AUX
gujaf-66	22	58	impair	impair	VERB
gujaf-66	22	59	the	the	DET
gujaf-66	22	60	expected	expect	VERB
gujaf-66	22	61	independence	independence	NOUN
gujaf-66	22	62	of	of	ADP
gujaf-66	22	63	the	the	DET
gujaf-66	22	64	auditor	auditor	NOUN
gujaf-66	22	65	.	.	PUNCT
gujaf-66	23	1	salawu	salawu	PROPN
gujaf-66	23	2	(	(	PUNCT
gujaf-66	23	3	2017	2017	NUM
gujaf-66	23	4	)	)	PUNCT
gujaf-66	23	5	states	state	VERB
gujaf-66	23	6	that	that	SCONJ
gujaf-66	23	7	despite	despite	SCONJ
gujaf-66	23	8	the	the	DET
gujaf-66	23	9	importance	importance	NOUN
gujaf-66	23	10	and	and	CCONJ
gujaf-66	23	11	centrality	centrality	NOUN
gujaf-66	23	12	of	of	ADP
gujaf-66	23	13	independence	independence	NOUN
gujaf-66	23	14	to	to	ADP
gujaf-66	23	15	auditing	auditing	NOUN
gujaf-66	23	16	profession	profession	NOUN
gujaf-66	23	17	,	,	PUNCT
gujaf-66	23	18	auditors	auditor	NOUN
gujaf-66	23	19	in	in	ADP
gujaf-66	23	20	contemporary	contemporary	ADJ
gujaf-66	23	21	times	time	NOUN
gujaf-66	23	22	seek	seek	VERB
gujaf-66	23	23	to	to	PART
gujaf-66	23	24	expand	expand	VERB
gujaf-66	23	25	their	their	PRON
gujaf-66	23	26	profit	profit	NOUN
gujaf-66	23	27	while	while	SCONJ
gujaf-66	23	28	at	at	ADP
gujaf-66	23	29	the	the	DET
gujaf-66	23	30	same	same	ADJ
gujaf-66	23	31	time	time	NOUN
gujaf-66	23	32	strive	strive	ADJ
gujaf-66	23	33	for	for	ADP
gujaf-66	23	34	independence	independence	NOUN
gujaf-66	23	35	and	and	CCONJ
gujaf-66	23	36	these	these	DET
gujaf-66	23	37	double	double	ADJ
gujaf-66	23	38	pursuits	pursuit	NOUN
gujaf-66	23	39	tend	tend	VERB
gujaf-66	23	40	to	to	PART
gujaf-66	23	41	pose	pose	VERB
gujaf-66	23	42	a	a	DET
gujaf-66	23	43	serious	serious	ADJ
gujaf-66	23	44	challenge	challenge	NOUN
gujaf-66	23	45	to	to	PART
gujaf-66	23	46	audit	audit	NOUN
gujaf-66	23	47	practices	practice	NOUN
gujaf-66	23	48	.	.	PUNCT
gujaf-66	24	1	the	the	DET
gujaf-66	24	2	sec	sec	PROPN
gujaf-66	24	3	(	(	PUNCT
gujaf-66	24	4	2000	2000	NUM
gujaf-66	24	5	)	)	PUNCT
gujaf-66	24	6	report	report	NOUN
gujaf-66	24	7	indicates	indicate	VERB
gujaf-66	24	8	that	that	SCONJ
gujaf-66	24	9	four	four	NUM
gujaf-66	24	10	big	big	ADJ
gujaf-66	24	11	4	4	NUM
gujaf-66	24	12	audit	audit	NOUN
gujaf-66	24	13	firms	firm	NOUN
gujaf-66	24	14	earned	earn	VERB
gujaf-66	24	15	50	50	NUM
gujaf-66	24	16	%	%	NOUN
gujaf-66	24	17	of	of	ADP
gujaf-66	24	18	their	their	PRON
gujaf-66	24	19	income	income	NOUN
gujaf-66	24	20	from	from	ADP
gujaf-66	24	21	management	management	NOUN
gujaf-66	24	22	and	and	CCONJ
gujaf-66	24	23	consulting	consulting	NOUN
gujaf-66	24	24	field	field	NOUN
gujaf-66	24	25	which	which	PRON
gujaf-66	24	26	was	be	AUX
gujaf-66	24	27	only	only	ADV
gujaf-66	24	28	13	13	NUM
gujaf-66	24	29	%	%	NOUN
gujaf-66	24	30	as	as	ADP
gujaf-66	24	31	at	at	ADP
gujaf-66	24	32	1981	1981	NUM
gujaf-66	24	33	.	.	PUNCT
gujaf-66	25	1	mitchell	mitchell	NOUN
gujaf-66	25	2	and	and	CCONJ
gujaf-66	25	3	sikka	sikka	PROPN
gujaf-66	25	4	(	(	PUNCT
gujaf-66	25	5	2002	2002	NUM
gujaf-66	25	6	)	)	PUNCT
gujaf-66	25	7	noted	note	VERB
gujaf-66	25	8	that	that	SCONJ
gujaf-66	25	9	the	the	DET
gujaf-66	25	10	pursuit	pursuit	NOUN
gujaf-66	25	11	of	of	ADP
gujaf-66	25	12	profits	profit	NOUN
gujaf-66	25	13	inhibits	inhibit	VERB
gujaf-66	25	14	auditors	auditor	NOUN
gujaf-66	25	15	in	in	ADP
gujaf-66	25	16	providing	provide	VERB
gujaf-66	25	17	reasonable	reasonable	ADJ
gujaf-66	25	18	assurance	assurance	NOUN
gujaf-66	25	19	that	that	PRON
gujaf-66	25	20	the	the	DET
gujaf-66	25	21	financial	financial	ADJ
gujaf-66	25	22	statements	statement	NOUN
gujaf-66	25	23	are	be	AUX
gujaf-66	25	24	free	free	ADJ
gujaf-66	25	25	from	from	ADP
gujaf-66	25	26	material	material	NOUN
gujaf-66	25	27	misstatement	misstatement	NOUN
gujaf-66	25	28	and	and	CCONJ
gujaf-66	25	29	manipulations	manipulation	NOUN
gujaf-66	25	30	.	.	PUNCT
gujaf-66	26	1	presumably	presumably	ADV
gujaf-66	26	2	,	,	PUNCT
gujaf-66	26	3	for	for	SCONJ
gujaf-66	26	4	external	external	ADJ
gujaf-66	26	5	auditor	auditor	NOUN
gujaf-66	26	6	to	to	PART
gujaf-66	26	7	be	be	AUX
gujaf-66	26	8	truly	truly	ADV
gujaf-66	26	9	independent	independent	ADJ
gujaf-66	26	10	,	,	PUNCT
gujaf-66	26	11	such	such	DET
gujaf-66	26	12	an	an	DET
gujaf-66	26	13	auditor	auditor	NOUN
gujaf-66	26	14	should	should	AUX
gujaf-66	26	15	be	be	AUX
gujaf-66	26	16	able	able	ADJ
gujaf-66	26	17	to	to	PART
gujaf-66	26	18	unravel	unravel	VERB
gujaf-66	26	19	the	the	DET
gujaf-66	26	20	level	level	NOUN
gujaf-66	26	21	of	of	ADP
gujaf-66	26	22	manipulated	manipulate	VERB
gujaf-66	26	23	accounting	accounting	NOUN
gujaf-66	26	24	numbers	number	NOUN
gujaf-66	26	25	in	in	ADP
gujaf-66	26	26	the	the	DET
gujaf-66	26	27	financial	financial	ADJ
gujaf-66	26	28	statements	statement	NOUN
gujaf-66	26	29	and	and	CCONJ
gujaf-66	26	30	exercise	exercise	VERB
gujaf-66	26	31	an	an	DET
gujaf-66	26	32	acceptable	acceptable	ADJ
gujaf-66	26	33	level	level	NOUN
gujaf-66	26	34	of	of	ADP
gujaf-66	26	35	materiality	materiality	NOUN
gujaf-66	26	36	judgment	judgment	NOUN
gujaf-66	26	37	in	in	ADP
gujaf-66	26	38	favour	favour	NOUN
gujaf-66	26	39	of	of	ADP
gujaf-66	26	40	the	the	DET
gujaf-66	26	41	client	client	NOUN
gujaf-66	26	42	firm	firm	NOUN
gujaf-66	26	43	.	.	PUNCT
gujaf-66	27	1	in	in	ADP
gujaf-66	27	2	accounting	accounting	NOUN
gujaf-66	27	3	and	and	CCONJ
gujaf-66	27	4	audit	audit	NOUN
gujaf-66	27	5	literature	literature	NOUN
gujaf-66	27	6	,	,	PUNCT
gujaf-66	27	7	assessment	assessment	NOUN
gujaf-66	27	8	and	and	CCONJ
gujaf-66	27	9	disclosure	disclosure	NOUN
gujaf-66	27	10	of	of	ADP
gujaf-66	27	11	manipulated	manipulate	VERB
gujaf-66	27	12	accounting	accounting	NOUN
gujaf-66	27	13	numbers	number	NOUN
gujaf-66	27	14	as	as	ADV
gujaf-66	27	15	well	well	ADV
gujaf-66	27	16	as	as	ADP
gujaf-66	27	17	exercising	exercise	VERB
gujaf-66	27	18	critical	critical	ADJ
gujaf-66	27	19	judgment	judgment	NOUN
gujaf-66	27	20	over	over	ADP
gujaf-66	27	21	materiality	materiality	NOUN
gujaf-66	27	22	in	in	ADP
gujaf-66	27	23	the	the	DET
gujaf-66	27	24	financial	financial	ADJ
gujaf-66	27	25	statements	statement	NOUN
gujaf-66	27	26	are	be	AUX
gujaf-66	27	27	an	an	DET
gujaf-66	27	28	effective	effective	ADJ
gujaf-66	27	29	measure	measure	NOUN
gujaf-66	27	30	of	of	ADP
gujaf-66	27	31	auditor	auditor	NOUN
gujaf-66	27	32	independence	independence	NOUN
gujaf-66	27	33	(	(	PUNCT
gujaf-66	27	34	beneish	beneish	ADJ
gujaf-66	27	35	,	,	PUNCT
gujaf-66	27	36	1990	1990	NUM
gujaf-66	27	37	;	;	PUNCT
gujaf-66	27	38	messier	messy	ADJ
gujaf-66	27	39	,	,	PUNCT
gujaf-66	27	40	martinov	martinov	PROPN
gujaf-66	27	41	–	–	PUNCT
gujaf-66	27	42	bennie	bennie	PROPN
gujaf-66	27	43	&	&	CCONJ
gujaf-66	27	44	eillifsen	eillifsen	PROPN
gujaf-66	27	45	,	,	PUNCT
gujaf-66	27	46	2005	2005	NUM
gujaf-66	27	47	)	)	PUNCT
gujaf-66	27	48	.	.	PUNCT
gujaf-66	28	1	beneish	beneish	PROPN
gujaf-66	28	2	(	(	PUNCT
gujaf-66	28	3	1990	1990	NUM
gujaf-66	28	4	)	)	PUNCT
gujaf-66	28	5	;	;	PUNCT
gujaf-66	28	6	messier	messier	X
gujaf-66	28	7	,	,	PUNCT
gujaf-66	28	8	martinov	martinov	PROPN
gujaf-66	28	9	–	–	PUNCT
gujaf-66	28	10	bennie	bennie	PROPN
gujaf-66	28	11	and	and	CCONJ
gujaf-66	28	12	eillifsen	eillifsen	PROPN
gujaf-66	28	13	,	,	PUNCT
gujaf-66	28	14	(	(	PUNCT
gujaf-66	28	15	2005	2005	NUM
gujaf-66	28	16	)	)	PUNCT
gujaf-66	28	17	were	be	AUX
gujaf-66	28	18	the	the	DET
gujaf-66	28	19	early	early	ADJ
gujaf-66	28	20	scholars	scholar	NOUN
gujaf-66	28	21	to	to	PART
gujaf-66	28	22	measure	measure	VERB
gujaf-66	28	23	manipulated	manipulate	VERB
gujaf-66	28	24	accounting	accounting	NOUN
gujaf-66	28	25	numbers	number	NOUN
gujaf-66	28	26	and	and	CCONJ
gujaf-66	28	27	level	level	NOUN
gujaf-66	28	28	of	of	ADP
gujaf-66	28	29	materiality	materiality	NOUN
gujaf-66	28	30	using	use	VERB
gujaf-66	28	31	beneish	beneish	ADJ
gujaf-66	28	32	m	m	PROPN
gujaf-66	28	33	-	-	PUNCT
gujaf-66	28	34	score	score	NOUN
gujaf-66	28	35	index	index	NOUN
gujaf-66	28	36	and	and	CCONJ
gujaf-66	28	37	auditor	auditor	NOUN
gujaf-66	28	38	materiality	materiality	NOUN
gujaf-66	28	39	judgment	judgment	NOUN
gujaf-66	28	40	.	.	PUNCT
gujaf-66	29	1	since	since	SCONJ
gujaf-66	29	2	the	the	DET
gujaf-66	29	3	development	development	NOUN
gujaf-66	29	4	of	of	ADP
gujaf-66	29	5	the	the	DET
gujaf-66	29	6	beneish	beneish	ADJ
gujaf-66	29	7	m	m	PROPN
gujaf-66	29	8	-	-	PUNCT
gujaf-66	29	9	score	score	NOUN
gujaf-66	29	10	index	index	NOUN
gujaf-66	29	11	as	as	ADP
gujaf-66	29	12	a	a	DET
gujaf-66	29	13	measure	measure	NOUN
gujaf-66	29	14	of	of	ADP
gujaf-66	29	15	auditor	auditor	NOUN
gujaf-66	29	16	independence	independence	NOUN
gujaf-66	29	17	,	,	PUNCT
gujaf-66	29	18	there	there	PRON
gujaf-66	29	19	are	be	VERB
gujaf-66	29	20	no	no	DET
gujaf-66	29	21	researches	research	NOUN
gujaf-66	29	22	which	which	PRON
gujaf-66	29	23	have	have	AUX
gujaf-66	29	24	applied	apply	VERB
gujaf-66	29	25	it	it	PRON
gujaf-66	29	26	in	in	ADP
gujaf-66	29	27	developing	develop	VERB
gujaf-66	29	28	countries	country	NOUN
gujaf-66	29	29	,	,	PUNCT
gujaf-66	29	30	especially	especially	ADV
gujaf-66	29	31	in	in	ADP
gujaf-66	29	32	the	the	DET
gujaf-66	29	33	nigeria	nigeria	PROPN
gujaf-66	29	34	context	context	NOUN
gujaf-66	29	35	,	,	PUNCT
gujaf-66	29	36	thus	thus	ADV
gujaf-66	29	37	creating	create	VERB
gujaf-66	29	38	a	a	DET
gujaf-66	29	39	gap	gap	NOUN
gujaf-66	29	40	in	in	ADP
gujaf-66	29	41	literature	literature	NOUN
gujaf-66	29	42	.	.	PUNCT
gujaf-66	30	1	auditor	auditor	NOUN
gujaf-66	30	2	independence	independence	NOUN
gujaf-66	30	3	does	do	AUX
gujaf-66	30	4	not	not	PART
gujaf-66	30	5	occur	occur	VERB
gujaf-66	30	6	without	without	ADP
gujaf-66	30	7	the	the	DET
gujaf-66	30	8	influence	influence	NOUN
gujaf-66	30	9	of	of	ADP
gujaf-66	30	10	certain	certain	ADJ
gujaf-66	30	11	factors	factor	NOUN
gujaf-66	30	12	(	(	PUNCT
gujaf-66	30	13	li	li	PROPN
gujaf-66	30	14	&	&	CCONJ
gujaf-66	30	15	lin	lin	PROPN
gujaf-66	30	16	2005	2005	NUM
gujaf-66	30	17	)	)	PUNCT
gujaf-66	30	18	.	.	PUNCT
gujaf-66	31	1	salawu	salawu	PROPN
gujaf-66	31	2	(	(	PUNCT
gujaf-66	31	3	2017	2017	NUM
gujaf-66	31	4	)	)	PUNCT
gujaf-66	31	5	opines	opine	VERB
gujaf-66	31	6	that	that	SCONJ
gujaf-66	31	7	factors	factor	NOUN
gujaf-66	31	8	such	such	ADJ
gujaf-66	31	9	as	as	ADP
gujaf-66	31	10	board	board	NOUN
gujaf-66	31	11	gender	gender	NOUN
gujaf-66	31	12	diversity	diversity	NOUN
gujaf-66	31	13	,	,	PUNCT
gujaf-66	31	14	audit	audit	NOUN
gujaf-66	31	15	committee	committee	NOUN
gujaf-66	31	16	independence	independence	NOUN
gujaf-66	31	17	,	,	PUNCT
gujaf-66	31	18	managerial	managerial	ADJ
gujaf-66	31	19	ownership	ownership	NOUN
gujaf-66	31	20	and	and	CCONJ
gujaf-66	31	21	auditor	auditor	NOUN
gujaf-66	31	22	tenure	tenure	NOUN
gujaf-66	31	23	likely	likely	ADV
gujaf-66	31	24	common	common	ADJ
gujaf-66	31	25	drivers	driver	NOUN
gujaf-66	31	26	of	of	ADP
gujaf-66	31	27	auditor	auditor	NOUN
gujaf-66	31	28	independence	independence	NOUN
gujaf-66	31	29	in	in	ADP
gujaf-66	31	30	contemporary	contemporary	PROPN
gujaf-66	31	31	times	time	NOUN
gujaf-66	31	32	.	.	PUNCT
gujaf-66	32	1	researches	research	VERB
gujaf-66	32	2	on	on	ADP
gujaf-66	32	3	board	board	NOUN
gujaf-66	32	4	gender	gender	NOUN
gujaf-66	32	5	diversity	diversity	NOUN
gujaf-66	32	6	are	be	AUX
gujaf-66	32	7	gradually	gradually	ADV
gujaf-66	32	8	gaining	gain	VERB
gujaf-66	32	9	ascendancy	ascendancy	NOUN
gujaf-66	32	10	in	in	ADP
gujaf-66	32	11	the	the	DET
gujaf-66	32	12	nigeria	nigeria	PROPN
gujaf-66	32	13	clime	clime	NOUN
gujaf-66	32	14	.	.	PUNCT
gujaf-66	33	1	however	however	ADV
gujaf-66	33	2	,	,	PUNCT
gujaf-66	33	3	there	there	PRON
gujaf-66	33	4	appears	appear	VERB
gujaf-66	33	5	to	to	PART
gujaf-66	33	6	be	be	AUX
gujaf-66	33	7	a	a	DET
gujaf-66	33	8	neglect	neglect	NOUN
gujaf-66	33	9	of	of	ADP
gujaf-66	33	10	policy	policy	NOUN
gujaf-66	33	11	thrust	thrust	NOUN
gujaf-66	33	12	gear	gear	NOUN
gujaf-66	33	13	towards	towards	ADP
gujaf-66	33	14	promoting	promote	VERB
gujaf-66	33	15	gender	gender	NOUN
gujaf-66	33	16	diversity	diversity	NOUN
gujaf-66	33	17	at	at	ADP
gujaf-66	33	18	both	both	CCONJ
gujaf-66	33	19	macro	macro	ADJ
gujaf-66	33	20	and	and	CCONJ
gujaf-66	33	21	micro	micro	ADJ
gujaf-66	33	22	levels	level	NOUN
gujaf-66	33	23	in	in	ADP
gujaf-66	33	24	nigeria	nigeria	PROPN
gujaf-66	33	25	.	.	PUNCT
gujaf-66	34	1	the	the	DET
gujaf-66	34	2	exclusion	exclusion	NOUN
gujaf-66	34	3	of	of	ADP
gujaf-66	34	4	potential	potential	ADJ
gujaf-66	34	5	and	and	CCONJ
gujaf-66	34	6	capable	capable	ADJ
gujaf-66	34	7	women	woman	NOUN
gujaf-66	34	8	directors	director	NOUN
gujaf-66	34	9	on	on	ADP
gujaf-66	34	10	the	the	DET
gujaf-66	34	11	board	board	NOUN
gujaf-66	34	12	may	may	AUX
gujaf-66	34	13	contribute	contribute	VERB
gujaf-66	34	14	to	to	ADP
gujaf-66	34	15	an	an	DET
gujaf-66	34	16	adverse	adverse	ADJ
gujaf-66	34	17	effect	effect	NOUN
gujaf-66	34	18	on	on	ADP
gujaf-66	34	19	the	the	DET
gujaf-66	34	20	strategic	strategic	ADJ
gujaf-66	34	21	management	management	NOUN
gujaf-66	34	22	of	of	ADP
gujaf-66	34	23	firms	firm	NOUN
gujaf-66	34	24	,	,	PUNCT
gujaf-66	34	25	poor	poor	ADJ
gujaf-66	34	26	monitoring	monitoring	NOUN
gujaf-66	34	27	of	of	ADP
gujaf-66	34	28	performance	performance	NOUN
gujaf-66	34	29	and	and	CCONJ
gujaf-66	34	30	independence	independence	NOUN
gujaf-66	34	31	of	of	ADP
gujaf-66	34	32	the	the	DET
gujaf-66	34	33	statutory	statutory	ADJ
gujaf-66	34	34	auditor	auditor	NOUN
gujaf-66	34	35	.	.	PUNCT
gujaf-66	35	1	this	this	DET
gujaf-66	35	2	argument	argument	NOUN
gujaf-66	35	3	is	be	AUX
gujaf-66	35	4	based	base	VERB
gujaf-66	35	5	on	on	ADP
gujaf-66	35	6	the	the	DET
gujaf-66	35	7	notion	notion	NOUN
gujaf-66	35	8	that	that	SCONJ
gujaf-66	35	9	women	woman	NOUN
gujaf-66	35	10	are	be	AUX
gujaf-66	35	11	generally	generally	ADV
gujaf-66	35	12	believed	believe	VERB
gujaf-66	35	13	to	to	PART
gujaf-66	35	14	be	be	AUX
gujaf-66	35	15	more	more	ADV
gujaf-66	35	16	ethical	ethical	ADJ
gujaf-66	35	17	and	and	CCONJ
gujaf-66	35	18	committed	commit	VERB
gujaf-66	35	19	to	to	ADP
gujaf-66	35	20	company	company	NOUN
gujaf-66	35	21	goal	goal	NOUN
gujaf-66	35	22	,	,	PUNCT
gujaf-66	35	23	punctual	punctual	ADJ
gujaf-66	35	24	in	in	ADP
gujaf-66	35	25	board	board	NOUN
gujaf-66	35	26	and	and	CCONJ
gujaf-66	35	27	committee	committee	NOUN
gujaf-66	35	28	meetings	meeting	NOUN
gujaf-66	35	29	compared	compare	VERB
gujaf-66	35	30	to	to	ADP
gujaf-66	35	31	the	the	DET
gujaf-66	35	32	‗‘men	‗‘men	NUM
gujaf-66	35	33	folk	folk	NOUN
gujaf-66	35	34	‘	'	PUNCT
gujaf-66	35	35	‘	'	PUNCT
gujaf-66	35	36	in	in	ADP
gujaf-66	35	37	firms	firm	NOUN
gujaf-66	35	38	.	.	PUNCT
gujaf-66	36	1	the	the	DET
gujaf-66	36	2	audit	audit	NOUN
gujaf-66	36	3	committee	committee	NOUN
gujaf-66	36	4	is	be	AUX
gujaf-66	36	5	a	a	DET
gujaf-66	36	6	pivotal	pivotal	ADJ
gujaf-66	36	7	governance	governance	NOUN
gujaf-66	36	8	structure	structure	NOUN
gujaf-66	36	9	in	in	ADP
gujaf-66	36	10	ensuring	ensure	VERB
gujaf-66	36	11	the	the	DET
gujaf-66	36	12	independence	independence	NOUN
gujaf-66	36	13	of	of	ADP
gujaf-66	36	14	a	a	DET
gujaf-66	36	15	statutory	statutory	ADJ
gujaf-66	36	16	auditor	auditor	NOUN
gujaf-66	36	17	in	in	ADP
gujaf-66	36	18	firms	firm	NOUN
gujaf-66	36	19	.	.	PUNCT
gujaf-66	37	1	the	the	DET
gujaf-66	37	2	audit	audit	NOUN
gujaf-66	37	3	committee	committee	NOUN
gujaf-66	37	4	is	be	AUX
gujaf-66	37	5	germane	germane	ADJ
gujaf-66	37	6	in	in	ADP
gujaf-66	37	7	matters	matter	NOUN
gujaf-66	37	8	relating	relate	VERB
gujaf-66	37	9	to	to	ADP
gujaf-66	37	10	the	the	DET
gujaf-66	37	11	appointment	appointment	NOUN
gujaf-66	37	12	of	of	ADP
gujaf-66	37	13	external	external	ADJ
gujaf-66	37	14	auditor	auditor	NOUN
gujaf-66	37	15	of	of	ADP
gujaf-66	37	16	a	a	DET
gujaf-66	37	17	firm	firm	NOUN
gujaf-66	37	18	.	.	PUNCT
gujaf-66	38	1	audit	audit	NOUN
gujaf-66	38	2	committee	committee	NOUN
gujaf-66	38	3	owns	own	VERB
gujaf-66	38	4	a	a	DET
gujaf-66	38	5	fiduciary	fiduciary	ADJ
gujaf-66	38	6	a	a	DET
gujaf-66	38	7	duty	duty	NOUN
gujaf-66	38	8	to	to	ADP
gujaf-66	38	9	shareholders	shareholder	NOUN
gujaf-66	38	10	and	and	CCONJ
gujaf-66	38	11	other	other	ADJ
gujaf-66	38	12	stakeholders	stakeholder	NOUN
gujaf-66	38	13	to	to	PART
gujaf-66	38	14	be	be	AUX
gujaf-66	38	15	independent	independent	ADJ
gujaf-66	38	16	,	,	PUNCT
gujaf-66	38	17	discusses	discuss	VERB
gujaf-66	38	18	with	with	ADP
gujaf-66	38	19	and	and	CCONJ
gujaf-66	38	20	keep	keep	VERB
gujaf-66	38	21	external	external	ADJ
gujaf-66	38	22	auditors	auditor	NOUN
gujaf-66	38	23	abreast	abreast	VERB
gujaf-66	38	24	of	of	ADP
gujaf-66	38	25	the	the	DET
gujaf-66	38	26	need	need	NOUN
gujaf-66	38	27	for	for	ADP
gujaf-66	38	28	independence	independence	NOUN
gujaf-66	38	29	and	and	CCONJ
gujaf-66	38	30	objectivity	objectivity	NOUN
gujaf-66	38	31	in	in	ADP
gujaf-66	38	32	assigned	assign	VERB
gujaf-66	38	33	duties	duty	NOUN
gujaf-66	38	34	.	.	PUNCT
gujaf-66	39	1	in	in	ADP
gujaf-66	39	2	promoting	promote	VERB
gujaf-66	39	3	this	this	PRON
gujaf-66	39	4	,	,	PUNCT
gujaf-66	39	5	the	the	DET
gujaf-66	39	6	audit	audit	NOUN
gujaf-66	39	7	committee	committee	NOUN
gujaf-66	39	8	meets	meet	VERB
gujaf-66	39	9	with	with	ADP
gujaf-66	39	10	the	the	DET
gujaf-66	39	11	external	external	ADJ
gujaf-66	39	12	auditor	auditor	NOUN
gujaf-66	39	13	on	on	ADP
gujaf-66	39	14	a	a	DET
gujaf-66	39	15	frequent	frequent	ADJ
gujaf-66	39	16	basis	basis	NOUN
gujaf-66	39	17	without	without	ADP
gujaf-66	39	18	board	board	NOUN
gujaf-66	39	19	of	of	ADP
gujaf-66	39	20	directors	director	NOUN
gujaf-66	39	21	‘	‘	PART
gujaf-66	39	22	knowledge	knowledge	NOUN
gujaf-66	39	23	and	and	CCONJ
gujaf-66	39	24	discusses	discuss	VERB
gujaf-66	39	25	with	with	ADP
gujaf-66	39	26	the	the	DET
gujaf-66	39	27	auditor	auditor	NOUN
gujaf-66	39	28	some	some	DET
gujaf-66	39	29	contentious	contentious	ADJ
gujaf-66	39	30	issues	issue	NOUN
gujaf-66	39	31	that	that	PRON
gujaf-66	39	32	may	may	AUX
gujaf-66	39	33	have	have	AUX
gujaf-66	39	34	occurred	occur	VERB
gujaf-66	39	35	in	in	ADP
gujaf-66	39	36	the	the	DET
gujaf-66	39	37	course	course	NOUN
gujaf-66	39	38	of	of	ADP
gujaf-66	39	39	the	the	DET
gujaf-66	39	40	audit	audit	NOUN
gujaf-66	39	41	exercise	exercise	NOUN
gujaf-66	39	42	.	.	PUNCT
gujaf-66	40	1	in	in	ADP
gujaf-66	40	2	the	the	DET
gujaf-66	40	3	context	context	NOUN
gujaf-66	40	4	of	of	ADP
gujaf-66	40	5	nigeria	nigeria	PROPN
gujaf-66	40	6	,	,	PUNCT
gujaf-66	40	7	there	there	PRON
gujaf-66	40	8	seems	seem	VERB
gujaf-66	40	9	to	to	PART
gujaf-66	40	10	be	be	AUX
gujaf-66	40	11	lack	lack	NOUN
gujaf-66	40	12	of	of	ADP
gujaf-66	40	13	a	a	DET
gujaf-66	40	14	body	body	NOUN
gujaf-66	40	15	of	of	ADP
gujaf-66	40	16	empirical	empirical	ADJ
gujaf-66	40	17	evidence	evidence	NOUN
gujaf-66	40	18	on	on	ADP
gujaf-66	40	19	association	association	NOUN
gujaf-66	40	20	between	between	ADP
gujaf-66	40	21	independence	independence	NOUN
gujaf-66	40	22	of	of	ADP
gujaf-66	40	23	audit	audit	NOUN
gujaf-66	40	24	committee	committee	NOUN
gujaf-66	40	25	and	and	CCONJ
gujaf-66	40	26	external	external	ADJ
gujaf-66	40	27	auditor	auditor	NOUN
gujaf-66	40	28	independence	independence	NOUN
gujaf-66	40	29	,	,	PUNCT
gujaf-66	40	30	thus	thus	ADV
gujaf-66	40	31	leading	lead	VERB
gujaf-66	40	32	to	to	ADP
gujaf-66	40	33	a	a	DET
gujaf-66	40	34	vacuum	vacuum	NOUN
gujaf-66	40	35	to	to	PART
gujaf-66	40	36	be	be	AUX
gujaf-66	40	37	addressed	address	VERB
gujaf-66	40	38	in	in	ADP
gujaf-66	40	39	this	this	DET
gujaf-66	40	40	study	study	NOUN
gujaf-66	40	41	.	.	PUNCT
gujaf-66	41	1	besides	besides	SCONJ
gujaf-66	41	2	the	the	DET
gujaf-66	41	3	effectiveness	effectiveness	NOUN
gujaf-66	41	4	and	and	CCONJ
gujaf-66	41	5	independence	independence	NOUN
gujaf-66	41	6	of	of	ADP
gujaf-66	41	7	the	the	DET
gujaf-66	41	8	audit	audit	NOUN
gujaf-66	41	9	committee	committee	NOUN
gujaf-66	41	10	and	and	CCONJ
gujaf-66	41	11	board	board	NOUN
gujaf-66	41	12	gender	gender	NOUN
gujaf-66	41	13	diversity	diversity	NOUN
gujaf-66	41	14	,	,	PUNCT
gujaf-66	41	15	the	the	DET
gujaf-66	41	16	interest	interest	NOUN
gujaf-66	41	17	of	of	ADP
gujaf-66	41	18	the	the	DET
gujaf-66	41	19	managers	manager	NOUN
gujaf-66	41	20	by	by	ADP
gujaf-66	41	21	way	way	NOUN
gujaf-66	41	22	of	of	ADP
gujaf-66	41	23	investment	investment	NOUN
gujaf-66	41	24	and	and	CCONJ
gujaf-66	41	25	ownership	ownership	NOUN
gujaf-66	41	26	could	could	AUX
gujaf-66	41	27	contribute	contribute	VERB
gujaf-66	41	28	to	to	ADP
gujaf-66	41	29	external	external	ADJ
gujaf-66	41	30	auditor‘s	auditor‘	NOUN
gujaf-66	41	31	independence	independence	NOUN
gujaf-66	41	32	.	.	PUNCT
gujaf-66	42	1	if	if	SCONJ
gujaf-66	42	2	managers	manager	NOUN
gujaf-66	42	3	have	have	VERB
gujaf-66	42	4	stakes	stake	NOUN
gujaf-66	42	5	in	in	ADP
gujaf-66	42	6	a	a	DET
gujaf-66	42	7	firm	firm	NOUN
gujaf-66	42	8	through	through	ADP
gujaf-66	42	9	investments	investment	NOUN
gujaf-66	42	10	shareholding	shareholding	NOUN
gujaf-66	42	11	,	,	PUNCT
gujaf-66	42	12	gusau	gusau	ADJ
gujaf-66	42	13	journal	journal	NOUN
gujaf-66	42	14	of	of	ADP
gujaf-66	42	15	accounting	accounting	NOUN
gujaf-66	42	16	and	and	CCONJ
gujaf-66	42	17	finance	finance	NOUN
gujaf-66	42	18	,	,	PUNCT
gujaf-66	42	19	vol	vol	NOUN
gujaf-66	42	20	.	.	PROPN
gujaf-66	42	21	2	2	NUM
gujaf-66	42	22	,	,	PUNCT
gujaf-66	42	23	issue	issue	NOUN
gujaf-66	42	24	2	2	NUM
gujaf-66	42	25	,	,	PUNCT
gujaf-66	42	26	april	april	PROPN
gujaf-66	42	27	,	,	PUNCT
gujaf-66	42	28	2021	2021	NUM
gujaf-66	42	29	4	4	NUM
gujaf-66	42	30	there	there	PRON
gujaf-66	42	31	is	be	VERB
gujaf-66	42	32	the	the	DET
gujaf-66	42	33	tendency	tendency	NOUN
gujaf-66	42	34	that	that	SCONJ
gujaf-66	42	35	they	they	PRON
gujaf-66	42	36	would	would	AUX
gujaf-66	42	37	be	be	AUX
gujaf-66	42	38	committed	commit	VERB
gujaf-66	42	39	to	to	ADP
gujaf-66	42	40	ensuring	ensure	VERB
gujaf-66	42	41	that	that	SCONJ
gujaf-66	42	42	the	the	DET
gujaf-66	42	43	audited	audit	VERB
gujaf-66	42	44	financial	financial	ADJ
gujaf-66	42	45	statements	statement	NOUN
gujaf-66	42	46	reflect	reflect	VERB
gujaf-66	42	47	a	a	DET
gujaf-66	42	48	true	true	ADJ
gujaf-66	42	49	and	and	CCONJ
gujaf-66	42	50	fair	fair	ADJ
gujaf-66	42	51	view	view	NOUN
gujaf-66	42	52	.	.	PUNCT
gujaf-66	43	1	in	in	ADP
gujaf-66	43	2	the	the	DET
gujaf-66	43	3	view	view	NOUN
gujaf-66	43	4	of	of	ADP
gujaf-66	43	5	kane	kane	NOUN
gujaf-66	43	6	and	and	CCONJ
gujaf-66	43	7	velury	velury	NOUN
gujaf-66	43	8	(	(	PUNCT
gujaf-66	43	9	2004	2004	NUM
gujaf-66	43	10	)	)	PUNCT
gujaf-66	43	11	,	,	PUNCT
gujaf-66	43	12	increase	increase	VERB
gujaf-66	43	13	in	in	ADP
gujaf-66	43	14	management	management	NOUN
gujaf-66	43	15	ownership	ownership	NOUN
gujaf-66	43	16	in	in	ADP
gujaf-66	43	17	firms	firm	NOUN
gujaf-66	43	18	plays	play	VERB
gujaf-66	43	19	a	a	DET
gujaf-66	43	20	paramount	paramount	ADJ
gujaf-66	43	21	role	role	NOUN
gujaf-66	43	22	and	and	CCONJ
gujaf-66	43	23	influence	influence	NOUN
gujaf-66	43	24	over	over	ADP
gujaf-66	43	25	the	the	DET
gujaf-66	43	26	external	external	ADJ
gujaf-66	43	27	auditor	auditor	NOUN
gujaf-66	43	28	in	in	ADP
gujaf-66	43	29	the	the	DET
gujaf-66	43	30	financial	financial	ADJ
gujaf-66	43	31	statements	statement	NOUN
gujaf-66	43	32	of	of	ADP
gujaf-66	43	33	companies	company	NOUN
gujaf-66	43	34	.	.	PUNCT
gujaf-66	44	1	tagesson	tagesson	NOUN
gujaf-66	44	2	,	,	PUNCT
gujaf-66	44	3	et	et	PROPN
gujaf-66	44	4	al	al	PROPN
gujaf-66	44	5	(	(	PUNCT
gujaf-66	44	6	2017	2017	NUM
gujaf-66	44	7	)	)	PUNCT
gujaf-66	44	8	opine	opine	VERB
gujaf-66	44	9	that	that	SCONJ
gujaf-66	44	10	while	while	SCONJ
gujaf-66	44	11	audit	audit	NOUN
gujaf-66	44	12	tenure	tenure	NOUN
gujaf-66	44	13	may	may	AUX
gujaf-66	44	14	improve	improve	VERB
gujaf-66	44	15	auditor	auditor	NOUN
gujaf-66	44	16	independence	independence	NOUN
gujaf-66	44	17	,	,	PUNCT
gujaf-66	44	18	there	there	PRON
gujaf-66	44	19	are	be	VERB
gujaf-66	44	20	opposing	oppose	VERB
gujaf-66	44	21	views	view	NOUN
gujaf-66	44	22	that	that	SCONJ
gujaf-66	44	23	it	it	PRON
gujaf-66	44	24	is	be	AUX
gujaf-66	44	25	not	not	PART
gujaf-66	44	26	a	a	DET
gujaf-66	44	27	sufficient	sufficient	ADJ
gujaf-66	44	28	condition	condition	NOUN
gujaf-66	44	29	for	for	ADP
gujaf-66	44	30	it	it	PRON
gujaf-66	44	31	.	.	PUNCT
gujaf-66	45	1	the	the	DET
gujaf-66	45	2	belief	belief	NOUN
gujaf-66	45	3	is	be	AUX
gujaf-66	45	4	that	that	SCONJ
gujaf-66	45	5	independence	independence	NOUN
gujaf-66	45	6	is	be	AUX
gujaf-66	45	7	commonly	commonly	ADV
gujaf-66	45	8	gained	gain	VERB
gujaf-66	45	9	at	at	ADP
gujaf-66	45	10	the	the	DET
gujaf-66	45	11	expense	expense	NOUN
gujaf-66	45	12	of	of	ADP
gujaf-66	45	13	the	the	DET
gujaf-66	45	14	auditor‘s	auditor‘s	PROPN
gujaf-66	45	15	knowledge	knowledge	NOUN
gujaf-66	45	16	of	of	ADP
gujaf-66	45	17	business	business	NOUN
gujaf-66	45	18	structure	structure	NOUN
gujaf-66	45	19	and	and	CCONJ
gujaf-66	45	20	routine	routine	ADJ
gujaf-66	45	21	.	.	PUNCT
gujaf-66	46	1	2	2	X
gujaf-66	46	2	.	.	X
gujaf-66	46	3	empirical	empirical	ADJ
gujaf-66	46	4	review	review	PROPN
gujaf-66	46	5	auditor	auditor	NOUN
gujaf-66	46	6	independence	independence	NOUN
gujaf-66	46	7	is	be	AUX
gujaf-66	46	8	the	the	DET
gujaf-66	46	9	tendency	tendency	NOUN
gujaf-66	46	10	of	of	ADP
gujaf-66	46	11	an	an	DET
gujaf-66	46	12	external	external	ADJ
gujaf-66	46	13	auditor	auditor	NOUN
gujaf-66	46	14	to	to	PART
gujaf-66	46	15	overcome	overcome	VERB
gujaf-66	46	16	undue	undue	ADJ
gujaf-66	46	17	influence	influence	NOUN
gujaf-66	46	18	from	from	ADP
gujaf-66	46	19	board	board	NOUN
gujaf-66	46	20	of	of	ADP
gujaf-66	46	21	directors	director	NOUN
gujaf-66	46	22	in	in	ADP
gujaf-66	46	23	the	the	DET
gujaf-66	46	24	course	course	NOUN
gujaf-66	46	25	of	of	ADP
gujaf-66	46	26	audit	audit	NOUN
gujaf-66	46	27	engagement	engagement	NOUN
gujaf-66	46	28	in	in	ADP
gujaf-66	46	29	order	order	NOUN
gujaf-66	46	30	to	to	PART
gujaf-66	46	31	enure	enure	VERB
gujaf-66	46	32	that	that	SCONJ
gujaf-66	46	33	the	the	DET
gujaf-66	46	34	professional	professional	ADJ
gujaf-66	46	35	integrity	integrity	NOUN
gujaf-66	46	36	of	of	ADP
gujaf-66	46	37	the	the	DET
gujaf-66	46	38	auditor	auditor	NOUN
gujaf-66	46	39	is	be	AUX
gujaf-66	46	40	not	not	PART
gujaf-66	46	41	negatively	negatively	ADV
gujaf-66	46	42	affected	affect	VERB
gujaf-66	46	43	(	(	PUNCT
gujaf-66	46	44	ali	ali	PROPN
gujaf-66	46	45	&	&	CCONJ
gujaf-66	46	46	nesrine	nesrine	PROPN
gujaf-66	46	47	,	,	PUNCT
gujaf-66	46	48	2015	2015	NUM
gujaf-66	46	49	)	)	PUNCT
gujaf-66	46	50	.	.	PUNCT
gujaf-66	47	1	the	the	DET
gujaf-66	47	2	major	major	ADJ
gujaf-66	47	3	task	task	NOUN
gujaf-66	47	4	of	of	ADP
gujaf-66	47	5	a	a	DET
gujaf-66	47	6	statutory	statutory	ADJ
gujaf-66	47	7	auditor	auditor	NOUN
gujaf-66	47	8	,	,	PUNCT
gujaf-66	47	9	among	among	ADP
gujaf-66	47	10	others	other	NOUN
gujaf-66	47	11	is	be	AUX
gujaf-66	47	12	to	to	PART
gujaf-66	47	13	duly	duly	ADV
gujaf-66	47	14	express	express	VERB
gujaf-66	47	15	an	an	DET
gujaf-66	47	16	unqualified	unqualified	ADJ
gujaf-66	47	17	opinion	opinion	NOUN
gujaf-66	47	18	on	on	ADP
gujaf-66	47	19	whether	whether	SCONJ
gujaf-66	47	20	or	or	CCONJ
gujaf-66	47	21	not	not	PART
gujaf-66	47	22	a	a	DET
gujaf-66	47	23	firm‘s	firm‘s	ADJ
gujaf-66	47	24	financial	financial	ADJ
gujaf-66	47	25	reports	report	NOUN
gujaf-66	47	26	are	be	AUX
gujaf-66	47	27	devoid	devoid	ADJ
gujaf-66	47	28	of	of	ADP
gujaf-66	47	29	accounting	accounting	NOUN
gujaf-66	47	30	manipulations	manipulation	NOUN
gujaf-66	47	31	and	and	CCONJ
gujaf-66	47	32	material	material	NOUN
gujaf-66	47	33	misstatements	misstatement	NOUN
gujaf-66	47	34	(	(	PUNCT
gujaf-66	47	35	salawu	salawu	NOUN
gujaf-66	47	36	,	,	PUNCT
gujaf-66	47	37	2017	2017	NUM
gujaf-66	47	38	)	)	PUNCT
gujaf-66	47	39	.	.	PUNCT
gujaf-66	48	1	beneish	beneish	PROPN
gujaf-66	48	2	(	(	PUNCT
gujaf-66	48	3	1990	1990	NUM
gujaf-66	48	4	)	)	PUNCT
gujaf-66	48	5	;	;	PUNCT
gujaf-66	48	6	messier	messier	X
gujaf-66	48	7	,	,	PUNCT
gujaf-66	48	8	martinov	martinov	PROPN
gujaf-66	48	9	–	–	PUNCT
gujaf-66	48	10	bennie	bennie	PROPN
gujaf-66	48	11	and	and	CCONJ
gujaf-66	48	12	eillifsen	eillifsen	PROPN
gujaf-66	48	13	,	,	PUNCT
gujaf-66	48	14	(	(	PUNCT
gujaf-66	48	15	2005	2005	NUM
gujaf-66	48	16	)	)	PUNCT
gujaf-66	48	17	emphasized	emphasize	VERB
gujaf-66	48	18	that	that	SCONJ
gujaf-66	48	19	an	an	DET
gujaf-66	48	20	external	external	ADJ
gujaf-66	48	21	auditor	auditor	NOUN
gujaf-66	48	22	is	be	AUX
gujaf-66	48	23	independent	independent	ADJ
gujaf-66	48	24	if	if	SCONJ
gujaf-66	48	25	the	the	DET
gujaf-66	48	26	auditor	auditor	NOUN
gujaf-66	48	27	is	be	AUX
gujaf-66	48	28	objective	objective	ADJ
gujaf-66	48	29	,	,	PUNCT
gujaf-66	48	30	able	able	ADJ
gujaf-66	48	31	to	to	PART
gujaf-66	48	32	discover	discover	VERB
gujaf-66	48	33	and	and	CCONJ
gujaf-66	48	34	reveal	reveal	VERB
gujaf-66	48	35	manipulations	manipulation	NOUN
gujaf-66	48	36	of	of	ADP
gujaf-66	48	37	accounting	accounting	NOUN
gujaf-66	48	38	numbers	number	NOUN
gujaf-66	48	39	in	in	ADP
gujaf-66	48	40	the	the	DET
gujaf-66	48	41	financial	financial	ADJ
gujaf-66	48	42	statements	statement	NOUN
gujaf-66	48	43	of	of	ADP
gujaf-66	48	44	firms	firm	NOUN
gujaf-66	48	45	.	.	PUNCT
gujaf-66	49	1	koschtial	koschtial	ADJ
gujaf-66	49	2	(	(	PUNCT
gujaf-66	49	3	2013	2013	NUM
gujaf-66	49	4	)	)	PUNCT
gujaf-66	49	5	employed	employ	VERB
gujaf-66	49	6	beneish	beneish	ADJ
gujaf-66	49	7	model	model	NOUN
gujaf-66	49	8	to	to	PART
gujaf-66	49	9	ascertain	ascertain	VERB
gujaf-66	49	10	accounting	accounting	NOUN
gujaf-66	49	11	number	number	NOUN
gujaf-66	49	12	manipulations	manipulation	NOUN
gujaf-66	49	13	.	.	PUNCT
gujaf-66	50	1	the	the	DET
gujaf-66	50	2	study	study	NOUN
gujaf-66	50	3	outcome	outcome	NOUN
gujaf-66	50	4	shows	show	VERB
gujaf-66	50	5	that	that	SCONJ
gujaf-66	50	6	highly	highly	ADV
gujaf-66	50	7	manipulated	manipulate	VERB
gujaf-66	50	8	firm	firm	NOUN
gujaf-66	50	9	where	where	SCONJ
gujaf-66	50	10	auditors	auditor	NOUN
gujaf-66	50	11	issue	issue	VERB
gujaf-66	50	12	unqualified	unqualified	ADJ
gujaf-66	50	13	audit	audit	NOUN
gujaf-66	50	14	opinion	opinion	NOUN
gujaf-66	50	15	are	be	AUX
gujaf-66	50	16	susceptible	susceptible	ADJ
gujaf-66	50	17	to	to	ADP
gujaf-66	50	18	bankruptcy	bankruptcy	NOUN
gujaf-66	50	19	.	.	PUNCT
gujaf-66	51	1	on	on	ADP
gujaf-66	51	2	the	the	DET
gujaf-66	51	3	empirical	empirical	ADJ
gujaf-66	51	4	fronts	front	NOUN
gujaf-66	51	5	,	,	PUNCT
gujaf-66	51	6	mwangi	mwangi	PROPN
gujaf-66	51	7	,	,	PUNCT
gujaf-66	51	8	oluoch	oluoch	ADV
gujaf-66	51	9	,	,	PUNCT
gujaf-66	51	10	muturi	muturi	NOUN
gujaf-66	51	11	and	and	CCONJ
gujaf-66	51	12	memba	memba	NOUN
gujaf-66	51	13	(	(	PUNCT
gujaf-66	51	14	2017	2017	NUM
gujaf-66	51	15	)	)	PUNCT
gujaf-66	51	16	conducted	conduct	VERB
gujaf-66	51	17	a	a	DET
gujaf-66	51	18	study	study	NOUN
gujaf-66	51	19	on	on	ADP
gujaf-66	51	20	the	the	DET
gujaf-66	51	21	effect	effect	NOUN
gujaf-66	51	22	of	of	ADP
gujaf-66	51	23	gender	gender	NOUN
gujaf-66	51	24	diversity	diversity	NOUN
gujaf-66	51	25	on	on	ADP
gujaf-66	51	26	quality	quality	NOUN
gujaf-66	51	27	of	of	ADP
gujaf-66	51	28	financial	financial	ADJ
gujaf-66	51	29	reporting	reporting	NOUN
gujaf-66	51	30	in	in	ADP
gujaf-66	51	31	noncommercial	noncommercial	ADJ
gujaf-66	51	32	state	state	NOUN
gujaf-66	51	33	owned	own	VERB
gujaf-66	51	34	corporations	corporation	NOUN
gujaf-66	51	35	in	in	ADP
gujaf-66	51	36	kenya	kenya	PROPN
gujaf-66	51	37	.	.	PUNCT
gujaf-66	52	1	the	the	DET
gujaf-66	52	2	result	result	NOUN
gujaf-66	52	3	showed	show	VERB
gujaf-66	52	4	that	that	SCONJ
gujaf-66	52	5	the	the	DET
gujaf-66	52	6	presence	presence	NOUN
gujaf-66	52	7	of	of	ADP
gujaf-66	52	8	adequate	adequate	ADJ
gujaf-66	52	9	women	woman	NOUN
gujaf-66	52	10	and	and	CCONJ
gujaf-66	52	11	non	non	ADJ
gujaf-66	52	12	executive	executive	ADJ
gujaf-66	52	13	directors	director	NOUN
gujaf-66	52	14	in	in	ADP
gujaf-66	52	15	the	the	DET
gujaf-66	52	16	audit	audit	NOUN
gujaf-66	52	17	committee	committee	NOUN
gujaf-66	52	18	enhance	enhance	VERB
gujaf-66	52	19	the	the	DET
gujaf-66	52	20	chances	chance	NOUN
gujaf-66	52	21	of	of	ADP
gujaf-66	52	22	the	the	DET
gujaf-66	52	23	external	external	ADJ
gujaf-66	52	24	auditor	auditor	NOUN
gujaf-66	52	25	to	to	PART
gujaf-66	52	26	be	be	AUX
gujaf-66	52	27	objective	objective	ADJ
gujaf-66	52	28	and	and	CCONJ
gujaf-66	52	29	independent	independent	ADJ
gujaf-66	52	30	in	in	ADP
gujaf-66	52	31	expressing	express	VERB
gujaf-66	52	32	opinion	opinion	NOUN
gujaf-66	52	33	.	.	PUNCT
gujaf-66	53	1	ittonen	ittonen	NOUN
gujaf-66	53	2	,	,	PUNCT
gujaf-66	53	3	miettinen	miettinen	PROPN
gujaf-66	53	4	and	and	CCONJ
gujaf-66	53	5	vahamaa	vahamaa	PROPN
gujaf-66	53	6	(	(	PUNCT
gujaf-66	53	7	2009	2009	NUM
gujaf-66	53	8	)	)	PUNCT
gujaf-66	53	9	reported	report	VERB
gujaf-66	53	10	that	that	SCONJ
gujaf-66	53	11	companies	company	NOUN
gujaf-66	53	12	with	with	ADP
gujaf-66	53	13	female	female	ADJ
gujaf-66	53	14	directors	director	NOUN
gujaf-66	53	15	are	be	AUX
gujaf-66	53	16	likely	likely	ADJ
gujaf-66	53	17	to	to	PART
gujaf-66	53	18	reduce	reduce	VERB
gujaf-66	53	19	the	the	DET
gujaf-66	53	20	inherent	inherent	ADJ
gujaf-66	53	21	risk	risk	NOUN
gujaf-66	53	22	of	of	ADP
gujaf-66	53	23	misstatements	misstatement	NOUN
gujaf-66	53	24	.	.	PUNCT
gujaf-66	54	1	mwangi	mwangi	PROPN
gujaf-66	54	2	et	et	PROPN
gujaf-66	54	3	al	al	PROPN
gujaf-66	54	4	(	(	PUNCT
gujaf-66	54	5	2017	2017	NUM
gujaf-66	54	6	)	)	PUNCT
gujaf-66	54	7	explained	explain	VERB
gujaf-66	54	8	further	far	ADV
gujaf-66	54	9	that	that	SCONJ
gujaf-66	54	10	the	the	DET
gujaf-66	54	11	results	result	NOUN
gujaf-66	54	12	of	of	ADP
gujaf-66	54	13	ittonen	ittonen	NOUN
gujaf-66	54	14	et	et	PROPN
gujaf-66	54	15	al	al	PROPN
gujaf-66	54	16	(	(	PUNCT
gujaf-66	54	17	2009	2009	NUM
gujaf-66	54	18	)	)	PUNCT
gujaf-66	54	19	have	have	VERB
gujaf-66	54	20	implications	implication	NOUN
gujaf-66	54	21	for	for	ADP
gujaf-66	54	22	external	external	ADJ
gujaf-66	54	23	auditors	auditor	NOUN
gujaf-66	54	24	.	.	PUNCT
gujaf-66	55	1	huse	huse	NOUN
gujaf-66	55	2	and	and	CCONJ
gujaf-66	55	3	solberg	solberg	PROPN
gujaf-66	55	4	(	(	PUNCT
gujaf-66	55	5	2006	2006	NUM
gujaf-66	55	6	)	)	PUNCT
gujaf-66	55	7	established	establish	VERB
gujaf-66	55	8	that	that	SCONJ
gujaf-66	55	9	women	woman	NOUN
gujaf-66	55	10	directors	director	NOUN
gujaf-66	55	11	are	be	AUX
gujaf-66	55	12	better	well	ADV
gujaf-66	55	13	prepared	prepare	VERB
gujaf-66	55	14	for	for	ADP
gujaf-66	55	15	board	board	NOUN
gujaf-66	55	16	meetings	meeting	NOUN
gujaf-66	55	17	compared	compare	VERB
gujaf-66	55	18	to	to	ADP
gujaf-66	55	19	men	man	NOUN
gujaf-66	55	20	directors	director	NOUN
gujaf-66	55	21	and	and	CCONJ
gujaf-66	55	22	that	that	SCONJ
gujaf-66	55	23	this	this	DET
gujaf-66	55	24	results	result	NOUN
gujaf-66	55	25	in	in	ADP
gujaf-66	55	26	improved	improved	ADJ
gujaf-66	55	27	behaviour	behaviour	NOUN
gujaf-66	55	28	and	and	CCONJ
gujaf-66	55	29	effectiveness	effectiveness	NOUN
gujaf-66	55	30	.	.	PUNCT
gujaf-66	56	1	they	they	PRON
gujaf-66	56	2	posit	posit	VERB
gujaf-66	56	3	that	that	SCONJ
gujaf-66	56	4	these	these	DET
gujaf-66	56	5	benefits	benefit	NOUN
gujaf-66	56	6	are	be	AUX
gujaf-66	56	7	also	also	ADV
gujaf-66	56	8	achieved	achieve	VERB
gujaf-66	56	9	by	by	ADP
gujaf-66	56	10	audit	audit	NOUN
gujaf-66	56	11	committee	committee	NOUN
gujaf-66	56	12	with	with	ADP
gujaf-66	56	13	women	woman	NOUN
gujaf-66	56	14	membership	membership	NOUN
gujaf-66	56	15	.	.	PUNCT
gujaf-66	57	1	kuang	kuang	PROPN
gujaf-66	57	2	and	and	CCONJ
gujaf-66	57	3	chen	chen	PROPN
gujaf-66	57	4	(	(	PUNCT
gujaf-66	57	5	2011	2011	NUM
gujaf-66	57	6	)	)	PUNCT
gujaf-66	57	7	added	add	VERB
gujaf-66	57	8	to	to	ADP
gujaf-66	57	9	this	this	PRON
gujaf-66	57	10	when	when	SCONJ
gujaf-66	57	11	they	they	PRON
gujaf-66	57	12	state	state	VERB
gujaf-66	57	13	that	that	SCONJ
gujaf-66	57	14	a	a	DET
gujaf-66	57	15	feminine	feminine	ADJ
gujaf-66	57	16	presence	presence	NOUN
gujaf-66	57	17	on	on	ADP
gujaf-66	57	18	the	the	DET
gujaf-66	57	19	chinese	chinese	ADJ
gujaf-66	57	20	corporate	corporate	ADJ
gujaf-66	57	21	board	board	NOUN
gujaf-66	57	22	is	be	AUX
gujaf-66	57	23	closely	closely	ADV
gujaf-66	57	24	correlated	correlate	VERB
gujaf-66	57	25	with	with	ADP
gujaf-66	57	26	demands	demand	NOUN
gujaf-66	57	27	for	for	ADP
gujaf-66	57	28	higher	high	ADJ
gujaf-66	57	29	quality	quality	NOUN
gujaf-66	57	30	external	external	ADJ
gujaf-66	57	31	auditing	auditing	NOUN
gujaf-66	57	32	.	.	PUNCT
gujaf-66	58	1	xiang	xiang	PROPN
gujaf-66	58	2	and	and	CCONJ
gujaf-66	58	3	qin	qin	PROPN
gujaf-66	58	4	(	(	PUNCT
gujaf-66	58	5	2015	2015	NUM
gujaf-66	58	6	)	)	PUNCT
gujaf-66	58	7	argued	argue	VERB
gujaf-66	58	8	that	that	SCONJ
gujaf-66	58	9	having	have	VERB
gujaf-66	58	10	women	woman	NOUN
gujaf-66	58	11	on	on	ADP
gujaf-66	58	12	the	the	DET
gujaf-66	58	13	audit	audit	NOUN
gujaf-66	58	14	committee	committee	NOUN
gujaf-66	58	15	can	can	AUX
gujaf-66	58	16	significantly	significantly	ADV
gujaf-66	58	17	increase	increase	VERB
gujaf-66	58	18	audit	audit	NOUN
gujaf-66	58	19	quality	quality	NOUN
gujaf-66	58	20	of	of	ADP
gujaf-66	58	21	financial	financial	ADJ
gujaf-66	58	22	reporting	reporting	NOUN
gujaf-66	58	23	and	and	CCONJ
gujaf-66	58	24	the	the	DET
gujaf-66	58	25	efficacy	efficacy	NOUN
gujaf-66	58	26	of	of	ADP
gujaf-66	58	27	internal	internal	ADJ
gujaf-66	58	28	control	control	NOUN
gujaf-66	58	29	,	,	PUNCT
gujaf-66	58	30	thus	thus	ADV
gujaf-66	58	31	promoting	promote	VERB
gujaf-66	58	32	audit	audit	NOUN
gujaf-66	58	33	quality	quality	NOUN
gujaf-66	58	34	in	in	ADP
gujaf-66	58	35	chinese	chinese	ADJ
gujaf-66	58	36	firms	firm	NOUN
gujaf-66	58	37	just	just	ADV
gujaf-66	58	38	like	like	INTJ
gujaf-66	58	39	in	in	ADP
gujaf-66	58	40	every	every	DET
gujaf-66	58	41	other	other	ADJ
gujaf-66	58	42	country	country	NOUN
gujaf-66	58	43	.	.	PUNCT
gujaf-66	59	1	sun	sun	PROPN
gujaf-66	59	2	,	,	PUNCT
gujaf-66	59	3	liu	liu	PROPN
gujaf-66	59	4	and	and	CCONJ
gujaf-66	59	5	lan	lan	PROPN
gujaf-66	59	6	(	(	PUNCT
gujaf-66	59	7	2011	2011	NUM
gujaf-66	59	8	)	)	PUNCT
gujaf-66	59	9	empirical	empirical	ADJ
gujaf-66	59	10	study	study	NOUN
gujaf-66	59	11	revealed	reveal	VERB
gujaf-66	59	12	that	that	SCONJ
gujaf-66	59	13	the	the	DET
gujaf-66	59	14	representation	representation	NOUN
gujaf-66	59	15	of	of	ADP
gujaf-66	59	16	women	woman	NOUN
gujaf-66	59	17	on	on	ADP
gujaf-66	59	18	fully	fully	ADV
gujaf-66	59	19	independent	independent	ADJ
gujaf-66	59	20	audit	audit	NOUN
gujaf-66	59	21	committee	committee	NOUN
gujaf-66	59	22	exert	exert	VERB
gujaf-66	59	23	significant	significant	ADJ
gujaf-66	59	24	effect	effect	NOUN
gujaf-66	59	25	on	on	ADP
gujaf-66	59	26	audit	audit	NOUN
gujaf-66	59	27	quality	quality	NOUN
gujaf-66	59	28	.	.	PUNCT
gujaf-66	60	1	in	in	ADP
gujaf-66	60	2	nigeria	nigeria	PROPN
gujaf-66	60	3	,	,	PUNCT
gujaf-66	60	4	fewer	few	ADJ
gujaf-66	60	5	bodies	body	NOUN
gujaf-66	60	6	of	of	ADP
gujaf-66	60	7	empirical	empirical	ADJ
gujaf-66	60	8	evidence	evidence	NOUN
gujaf-66	60	9	have	have	AUX
gujaf-66	60	10	considered	consider	VERB
gujaf-66	60	11	the	the	DET
gujaf-66	60	12	influence	influence	NOUN
gujaf-66	60	13	of	of	ADP
gujaf-66	60	14	audit	audit	NOUN
gujaf-66	60	15	committee	committee	NOUN
gujaf-66	60	16	independence	independence	NOUN
gujaf-66	60	17	on	on	ADP
gujaf-66	60	18	external	external	ADJ
gujaf-66	60	19	auditor	auditor	NOUN
gujaf-66	60	20	independence	independence	NOUN
gujaf-66	60	21	in	in	ADP
gujaf-66	60	22	listed	list	VERB
gujaf-66	60	23	firms	firm	NOUN
gujaf-66	60	24	with	with	ADP
gujaf-66	60	25	mixed	mixed	ADJ
gujaf-66	60	26	empirical	empirical	ADJ
gujaf-66	60	27	results	result	NOUN
gujaf-66	60	28	.	.	PUNCT
gujaf-66	61	1	for	for	ADP
gujaf-66	61	2	example	example	NOUN
gujaf-66	61	3	,	,	PUNCT
gujaf-66	61	4	studies	study	NOUN
gujaf-66	61	5	conducted	conduct	VERB
gujaf-66	61	6	by	by	ADP
gujaf-66	61	7	iyengar	iyengar	ADJ
gujaf-66	61	8	,	,	PUNCT
gujaf-66	61	9	land	land	NOUN
gujaf-66	61	10	and	and	CCONJ
gujaf-66	61	11	zampelli	zampelli	PROPN
gujaf-66	61	12	(	(	PUNCT
gujaf-66	61	13	2010	2010	NUM
gujaf-66	61	14	)	)	PUNCT
gujaf-66	61	15	;	;	PUNCT
gujaf-66	61	16	jian	jian	PROPN
gujaf-66	61	17	and	and	CCONJ
gujaf-66	61	18	anandarajan	anandarajan	PROPN
gujaf-66	61	19	(	(	PUNCT
gujaf-66	61	20	2009	2009	NUM
gujaf-66	61	21	)	)	PUNCT
gujaf-66	61	22	;	;	PUNCT
gujaf-66	61	23	chang	chang	PROPN
gujaf-66	61	24	and	and	CCONJ
gujaf-66	61	25	sun	sun	PROPN
gujaf-66	61	26	(	(	PUNCT
gujaf-66	61	27	2010	2010	NUM
gujaf-66	61	28	)	)	PUNCT
gujaf-66	61	29	;	;	PUNCT
gujaf-66	61	30	berthelot	berthelot	NOUN
gujaf-66	61	31	(	(	PUNCT
gujaf-66	61	32	2012	2012	NUM
gujaf-66	61	33	)	)	PUNCT
gujaf-66	61	34	on	on	ADP
gujaf-66	61	35	the	the	DET
gujaf-66	61	36	relationship	relationship	NOUN
gujaf-66	61	37	between	between	ADP
gujaf-66	61	38	audit	audit	NOUN
gujaf-66	61	39	committee	committee	NOUN
gujaf-66	61	40	independence	independence	NOUN
gujaf-66	61	41	and	and	CCONJ
gujaf-66	61	42	audit	audit	NOUN
gujaf-66	61	43	quality	quality	NOUN
gujaf-66	61	44	are	be	AUX
gujaf-66	61	45	inconclusive	inconclusive	ADJ
gujaf-66	61	46	.	.	PUNCT
gujaf-66	62	1	gosh	gosh	INTJ
gujaf-66	62	2	(	(	PUNCT
gujaf-66	62	3	2009	2009	NUM
gujaf-66	62	4	)	)	PUNCT
gujaf-66	62	5	;	;	PUNCT
gujaf-66	62	6	chang	chang	PROPN
gujaf-66	62	7	and	and	CCONJ
gujaf-66	62	8	sun	sun	PROPN
gujaf-66	62	9	(	(	PUNCT
gujaf-66	62	10	2010	2010	NUM
gujaf-66	62	11	)	)	PUNCT
gujaf-66	62	12	report	report	NOUN
gujaf-66	62	13	that	that	SCONJ
gujaf-66	62	14	an	an	DET
gujaf-66	62	15	effective	effective	ADJ
gujaf-66	62	16	audit	audit	NOUN
gujaf-66	62	17	committee	committee	NOUN
gujaf-66	62	18	independence	independence	NOUN
gujaf-66	62	19	is	be	AUX
gujaf-66	62	20	favourably	favourably	ADV
gujaf-66	62	21	associated	associate	VERB
gujaf-66	62	22	with	with	ADP
gujaf-66	62	23	audit	audit	NOUN
gujaf-66	62	24	independence	independence	NOUN
gujaf-66	62	25	in	in	ADP
gujaf-66	62	26	the	the	DET
gujaf-66	62	27	post	post	ADJ
gujaf-66	62	28	-	-	ADJ
gujaf-66	62	29	sarbenesoxley	sarbenesoxley	ADJ
gujaf-66	62	30	studies	study	NOUN
gujaf-66	62	31	.	.	PUNCT
gujaf-66	63	1	carcello	carcello	PROPN
gujaf-66	63	2	,	,	PUNCT
gujaf-66	63	3	hollingsworth	hollingsworth	PROPN
gujaf-66	63	4	,	,	PUNCT
gujaf-66	63	5	klein	klein	PROPN
gujaf-66	63	6	and	and	CCONJ
gujaf-66	63	7	neal	neal	PROPN
gujaf-66	63	8	(	(	PUNCT
gujaf-66	63	9	2006	2006	NUM
gujaf-66	63	10	)	)	PUNCT
gujaf-66	63	11	find	find	VERB
gujaf-66	63	12	that	that	SCONJ
gujaf-66	63	13	gusau	gusau	ADJ
gujaf-66	63	14	journal	journal	NOUN
gujaf-66	63	15	of	of	ADP
gujaf-66	63	16	accounting	accounting	NOUN
gujaf-66	63	17	and	and	CCONJ
gujaf-66	63	18	finance	finance	NOUN
gujaf-66	63	19	,	,	PUNCT
gujaf-66	63	20	vol	vol	NOUN
gujaf-66	63	21	.	.	PROPN
gujaf-66	63	22	2	2	NUM
gujaf-66	63	23	,	,	PUNCT
gujaf-66	63	24	issue	issue	NOUN
gujaf-66	63	25	2	2	NUM
gujaf-66	63	26	,	,	PUNCT
gujaf-66	63	27	april	april	PROPN
gujaf-66	63	28	,	,	PUNCT
gujaf-66	63	29	2021	2021	NUM
gujaf-66	63	30	5	5	NUM
gujaf-66	63	31	independent	independent	ADJ
gujaf-66	63	32	audit	audit	NOUN
gujaf-66	63	33	committee	committee	NOUN
gujaf-66	63	34	members	member	NOUN
gujaf-66	63	35	with	with	ADP
gujaf-66	63	36	financial	financial	ADJ
gujaf-66	63	37	expertise	expertise	NOUN
gujaf-66	63	38	are	be	AUX
gujaf-66	63	39	effective	effective	ADJ
gujaf-66	63	40	at	at	ADP
gujaf-66	63	41	enhancing	enhance	VERB
gujaf-66	63	42	audit	audit	NOUN
gujaf-66	63	43	independence	independence	NOUN
gujaf-66	63	44	.	.	PUNCT
gujaf-66	64	1	petra	petra	PROPN
gujaf-66	64	2	(	(	PUNCT
gujaf-66	64	3	2007	2007	NUM
gujaf-66	64	4	)	)	PUNCT
gujaf-66	64	5	finds	find	VERB
gujaf-66	64	6	no	no	DET
gujaf-66	64	7	relationship	relationship	NOUN
gujaf-66	64	8	between	between	ADP
gujaf-66	64	9	independent	independent	ADJ
gujaf-66	64	10	audit	audit	NOUN
gujaf-66	64	11	committee	committee	NOUN
gujaf-66	64	12	members	member	NOUN
gujaf-66	64	13	with	with	ADP
gujaf-66	64	14	audit	audit	NOUN
gujaf-66	64	15	independence	independence	NOUN
gujaf-66	64	16	.	.	PUNCT
gujaf-66	65	1	sun	sun	NOUN
gujaf-66	65	2	(	(	PUNCT
gujaf-66	65	3	2013	2013	NUM
gujaf-66	65	4	)	)	PUNCT
gujaf-66	65	5	also	also	ADV
gujaf-66	65	6	finds	find	VERB
gujaf-66	65	7	an	an	DET
gujaf-66	65	8	adverse	adverse	ADJ
gujaf-66	65	9	and	and	CCONJ
gujaf-66	65	10	non	non	ADJ
gujaf-66	65	11	-	-	ADJ
gujaf-66	65	12	significant	significant	ADJ
gujaf-66	65	13	effect	effect	NOUN
gujaf-66	65	14	of	of	ADP
gujaf-66	65	15	independence	independence	NOUN
gujaf-66	65	16	of	of	ADP
gujaf-66	65	17	the	the	DET
gujaf-66	65	18	audit	audit	NOUN
gujaf-66	65	19	committee	committee	NOUN
gujaf-66	65	20	on	on	ADP
gujaf-66	65	21	audit	audit	NOUN
gujaf-66	65	22	quality	quality	NOUN
gujaf-66	65	23	.	.	PUNCT
gujaf-66	66	1	majiyebo	majiyebo	NOUN
gujaf-66	66	2	,	,	PUNCT
gujaf-66	66	3	okpanachi	okpanachi	ADV
gujaf-66	66	4	,	,	PUNCT
gujaf-66	66	5	nyor	nyor	NOUN
gujaf-66	66	6	,	,	PUNCT
gujaf-66	66	7	yahaya	yahaya	NOUN
gujaf-66	66	8	and	and	CCONJ
gujaf-66	66	9	mohammed	mohammed	PROPN
gujaf-66	66	10	(	(	PUNCT
gujaf-66	66	11	2018	2018	NUM
gujaf-66	66	12	)	)	PUNCT
gujaf-66	66	13	investigated	investigate	VERB
gujaf-66	66	14	audit	audit	NOUN
gujaf-66	66	15	committee	committee	NOUN
gujaf-66	66	16	independence	independence	NOUN
gujaf-66	66	17	,	,	PUNCT
gujaf-66	66	18	size	size	NOUN
gujaf-66	66	19	and	and	CCONJ
gujaf-66	66	20	audit	audit	NOUN
gujaf-66	66	21	quality	quality	NOUN
gujaf-66	66	22	of	of	ADP
gujaf-66	66	23	listed	list	VERB
gujaf-66	66	24	deposit	deposit	NOUN
gujaf-66	66	25	money	money	NOUN
gujaf-66	66	26	banks	bank	NOUN
gujaf-66	66	27	in	in	ADP
gujaf-66	66	28	nigeria	nigeria	PROPN
gujaf-66	66	29	.	.	PUNCT
gujaf-66	67	1	they	they	PRON
gujaf-66	67	2	used	use	VERB
gujaf-66	67	3	a	a	DET
gujaf-66	67	4	sample	sample	NOUN
gujaf-66	67	5	of	of	ADP
gujaf-66	67	6	15	15	NUM
gujaf-66	67	7	banks	bank	NOUN
gujaf-66	67	8	in	in	ADP
gujaf-66	67	9	the	the	DET
gujaf-66	67	10	period	period	NOUN
gujaf-66	67	11	2007	2007	NUM
gujaf-66	67	12	to	to	ADP
gujaf-66	67	13	2016	2016	NUM
gujaf-66	67	14	.	.	PUNCT
gujaf-66	68	1	the	the	DET
gujaf-66	68	2	research	research	NOUN
gujaf-66	68	3	outcome	outcome	NOUN
gujaf-66	68	4	shows	show	VERB
gujaf-66	68	5	that	that	SCONJ
gujaf-66	68	6	audit	audit	NOUN
gujaf-66	68	7	committee	committee	NOUN
gujaf-66	68	8	independence	independence	NOUN
gujaf-66	68	9	has	have	VERB
gujaf-66	68	10	a	a	DET
gujaf-66	68	11	negative	negative	ADJ
gujaf-66	68	12	but	but	CCONJ
gujaf-66	68	13	insignificant	insignificant	ADJ
gujaf-66	68	14	effect	effect	NOUN
gujaf-66	68	15	on	on	ADP
gujaf-66	68	16	auditor	auditor	NOUN
gujaf-66	68	17	independence	independence	NOUN
gujaf-66	68	18	of	of	ADP
gujaf-66	68	19	listed	list	VERB
gujaf-66	68	20	deposit	deposit	NOUN
gujaf-66	68	21	money	money	NOUN
gujaf-66	68	22	banks	bank	NOUN
gujaf-66	68	23	in	in	ADP
gujaf-66	68	24	nigeria	nigeria	PROPN
gujaf-66	68	25	.	.	PUNCT
gujaf-66	69	1	if	if	SCONJ
gujaf-66	69	2	audit	audit	NOUN
gujaf-66	69	3	committee	committee	NOUN
gujaf-66	69	4	members	member	NOUN
gujaf-66	69	5	are	be	AUX
gujaf-66	69	6	independent	independent	ADJ
gujaf-66	69	7	,	,	PUNCT
gujaf-66	69	8	objective	objective	ADJ
gujaf-66	69	9	,	,	PUNCT
gujaf-66	69	10	possess	possess	NOUN
gujaf-66	69	11	sound	sound	NOUN
gujaf-66	69	12	and	and	CCONJ
gujaf-66	69	13	adequate	adequate	ADJ
gujaf-66	69	14	accounting	accounting	NOUN
gujaf-66	69	15	knowledge	knowledge	NOUN
gujaf-66	69	16	and	and	CCONJ
gujaf-66	69	17	expertise	expertise	NOUN
gujaf-66	69	18	,	,	PUNCT
gujaf-66	69	19	and	and	CCONJ
gujaf-66	69	20	they	they	PRON
gujaf-66	69	21	are	be	AUX
gujaf-66	69	22	properly	properly	ADV
gujaf-66	69	23	trained	train	VERB
gujaf-66	69	24	in	in	ADP
gujaf-66	69	25	international	international	ADJ
gujaf-66	69	26	financial	financial	ADJ
gujaf-66	69	27	reporting	reporting	NOUN
gujaf-66	69	28	standards	standard	NOUN
gujaf-66	69	29	(	(	PUNCT
gujaf-66	69	30	ifrss	ifrss	NOUN
gujaf-66	69	31	)	)	PUNCT
gujaf-66	69	32	,	,	PUNCT
gujaf-66	69	33	assuming	assume	VERB
gujaf-66	69	34	all	all	DET
gujaf-66	69	35	other	other	ADJ
gujaf-66	69	36	factors	factor	NOUN
gujaf-66	69	37	are	be	AUX
gujaf-66	69	38	held	hold	VERB
gujaf-66	69	39	constant	constant	ADJ
gujaf-66	69	40	,	,	PUNCT
gujaf-66	69	41	there	there	PRON
gujaf-66	69	42	is	be	VERB
gujaf-66	69	43	the	the	DET
gujaf-66	69	44	likelihood	likelihood	NOUN
gujaf-66	69	45	that	that	SCONJ
gujaf-66	69	46	they	they	PRON
gujaf-66	69	47	can	can	AUX
gujaf-66	69	48	positively	positively	ADV
gujaf-66	69	49	influence	influence	VERB
gujaf-66	69	50	auditor	auditor	NOUN
gujaf-66	69	51	independence	independence	NOUN
gujaf-66	69	52	and	and	CCONJ
gujaf-66	69	53	the	the	DET
gujaf-66	69	54	quality	quality	NOUN
gujaf-66	69	55	of	of	ADP
gujaf-66	69	56	audit	audit	NOUN
gujaf-66	69	57	report	report	NOUN
gujaf-66	69	58	.	.	PUNCT
gujaf-66	70	1	mohamad	mohamad	PROPN
gujaf-66	70	2	,	,	PUNCT
gujaf-66	70	3	sori	sori	PROPN
gujaf-66	70	4	,	,	PUNCT
gujaf-66	70	5	mohd	mohd	PROPN
gujaf-66	70	6	and	and	CCONJ
gujaf-66	70	7	mohamad	mohamad	PROPN
gujaf-66	70	8	(	(	PUNCT
gujaf-66	70	9	2007	2007	NUM
gujaf-66	70	10	)	)	PUNCT
gujaf-66	70	11	examined	examine	VERB
gujaf-66	70	12	the	the	DET
gujaf-66	70	13	relationship	relationship	NOUN
gujaf-66	70	14	between	between	ADP
gujaf-66	70	15	audit	audit	NOUN
gujaf-66	70	16	committee	committee	NOUN
gujaf-66	70	17	independence	independence	NOUN
gujaf-66	70	18	and	and	CCONJ
gujaf-66	70	19	external	external	ADJ
gujaf-66	70	20	auditor	auditor	NOUN
gujaf-66	70	21	independence	independence	NOUN
gujaf-66	70	22	.	.	PUNCT
gujaf-66	71	1	the	the	DET
gujaf-66	71	2	finding	finding	NOUN
gujaf-66	71	3	revealed	reveal	VERB
gujaf-66	71	4	that	that	SCONJ
gujaf-66	71	5	auditor	auditor	NOUN
gujaf-66	71	6	independence	independence	NOUN
gujaf-66	71	7	can	can	AUX
gujaf-66	71	8	be	be	AUX
gujaf-66	71	9	strengthened	strengthen	VERB
gujaf-66	71	10	by	by	ADP
gujaf-66	71	11	a	a	DET
gujaf-66	71	12	committed	committed	ADJ
gujaf-66	71	13	audit	audit	NOUN
gujaf-66	71	14	committee	committee	NOUN
gujaf-66	71	15	that	that	PRON
gujaf-66	71	16	is	be	AUX
gujaf-66	71	17	independent	independent	ADJ
gujaf-66	71	18	and	and	CCONJ
gujaf-66	71	19	uninfluenced	uninfluenced	ADJ
gujaf-66	71	20	by	by	ADP
gujaf-66	71	21	board	board	NOUN
gujaf-66	71	22	of	of	ADP
gujaf-66	71	23	directors	director	NOUN
gujaf-66	71	24	in	in	ADP
gujaf-66	71	25	a	a	DET
gujaf-66	71	26	company	company	NOUN
gujaf-66	71	27	.	.	PUNCT
gujaf-66	72	1	sharma	sharma	PROPN
gujaf-66	72	2	and	and	CCONJ
gujaf-66	72	3	iselin	iselin	PROPN
gujaf-66	72	4	(	(	PUNCT
gujaf-66	72	5	2012	2012	NUM
gujaf-66	72	6	)	)	PUNCT
gujaf-66	72	7	carried	carry	VERB
gujaf-66	72	8	out	out	ADP
gujaf-66	72	9	a	a	DET
gujaf-66	72	10	study	study	NOUN
gujaf-66	72	11	on	on	ADP
gujaf-66	72	12	the	the	DET
gujaf-66	72	13	effect	effect	NOUN
gujaf-66	72	14	of	of	ADP
gujaf-66	72	15	independent	independent	ADJ
gujaf-66	72	16	audit	audit	NOUN
gujaf-66	72	17	committee	committee	NOUN
gujaf-66	72	18	characteristics	characteristic	NOUN
gujaf-66	72	19	on	on	ADP
gujaf-66	72	20	auditor	auditor	NOUN
gujaf-66	72	21	independence	independence	NOUN
gujaf-66	72	22	in	in	ADP
gujaf-66	72	23	companies	company	NOUN
gujaf-66	72	24	.	.	PUNCT
gujaf-66	73	1	after	after	ADP
gujaf-66	73	2	controlling	control	VERB
gujaf-66	73	3	for	for	ADP
gujaf-66	73	4	other	other	ADJ
gujaf-66	73	5	corporate	corporate	ADJ
gujaf-66	73	6	governance	governance	NOUN
gujaf-66	73	7	variables	variable	NOUN
gujaf-66	73	8	,	,	PUNCT
gujaf-66	73	9	the	the	DET
gujaf-66	73	10	independence	independence	NOUN
gujaf-66	73	11	of	of	ADP
gujaf-66	73	12	the	the	DET
gujaf-66	73	13	audit	audit	NOUN
gujaf-66	73	14	committee	committee	NOUN
gujaf-66	73	15	was	be	AUX
gujaf-66	73	16	seen	see	VERB
gujaf-66	73	17	to	to	PART
gujaf-66	73	18	be	be	AUX
gujaf-66	73	19	a	a	DET
gujaf-66	73	20	major	major	ADJ
gujaf-66	73	21	enhancer	enhancer	NOUN
gujaf-66	73	22	of	of	ADP
gujaf-66	73	23	external	external	ADJ
gujaf-66	73	24	auditor	auditor	NOUN
gujaf-66	73	25	independence	independence	NOUN
gujaf-66	73	26	.	.	PUNCT
gujaf-66	74	1	in	in	ADP
gujaf-66	74	2	the	the	DET
gujaf-66	74	3	same	same	ADJ
gujaf-66	74	4	vein	vein	NOUN
gujaf-66	74	5	,	,	PUNCT
gujaf-66	74	6	zhang	zhang	PROPN
gujaf-66	74	7	,	,	PUNCT
gujaf-66	74	8	zhou	zhou	PROPN
gujaf-66	74	9	and	and	CCONJ
gujaf-66	74	10	zhou	zhou	PROPN
gujaf-66	74	11	(	(	PUNCT
gujaf-66	74	12	2007	2007	NUM
gujaf-66	74	13	)	)	PUNCT
gujaf-66	74	14	research	research	NOUN
gujaf-66	74	15	indicates	indicate	VERB
gujaf-66	74	16	that	that	SCONJ
gujaf-66	74	17	an	an	DET
gujaf-66	74	18	association	association	NOUN
gujaf-66	74	19	exists	exist	VERB
gujaf-66	74	20	between	between	ADP
gujaf-66	74	21	audit	audit	NOUN
gujaf-66	74	22	committee	committee	NOUN
gujaf-66	74	23	independence	independence	NOUN
gujaf-66	74	24	and	and	CCONJ
gujaf-66	74	25	external	external	ADJ
gujaf-66	74	26	auditor	auditor	NOUN
gujaf-66	74	27	independence	independence	NOUN
gujaf-66	74	28	.	.	PUNCT
gujaf-66	75	1	baotham	baotham	NOUN
gujaf-66	75	2	and	and	CCONJ
gujaf-66	75	3	ussahawanitchakit	ussahawanitchakit	ADV
gujaf-66	75	4	(	(	PUNCT
gujaf-66	75	5	2009	2009	NUM
gujaf-66	75	6	)	)	PUNCT
gujaf-66	75	7	empirical	empirical	ADJ
gujaf-66	75	8	study	study	NOUN
gujaf-66	75	9	result	result	NOUN
gujaf-66	75	10	showed	show	VERB
gujaf-66	75	11	that	that	SCONJ
gujaf-66	75	12	audit	audit	NOUN
gujaf-66	75	13	committee	committee	NOUN
gujaf-66	75	14	independence	independence	NOUN
gujaf-66	75	15	has	have	VERB
gujaf-66	75	16	a	a	DET
gujaf-66	75	17	positive	positive	ADJ
gujaf-66	75	18	relationship	relationship	NOUN
gujaf-66	75	19	with	with	ADP
gujaf-66	75	20	audit	audit	NOUN
gujaf-66	75	21	quality	quality	NOUN
gujaf-66	75	22	;	;	PUNCT
gujaf-66	75	23	and	and	CCONJ
gujaf-66	75	24	audit	audit	NOUN
gujaf-66	75	25	quality	quality	NOUN
gujaf-66	75	26	has	have	VERB
gujaf-66	75	27	a	a	DET
gujaf-66	75	28	positive	positive	ADJ
gujaf-66	75	29	correlation	correlation	NOUN
gujaf-66	75	30	with	with	ADP
gujaf-66	75	31	audit	audit	NOUN
gujaf-66	75	32	credibility	credibility	NOUN
gujaf-66	75	33	.	.	PUNCT
gujaf-66	76	1	the	the	DET
gujaf-66	76	2	study	study	NOUN
gujaf-66	76	3	dealing	deal	VERB
gujaf-66	76	4	with	with	ADP
gujaf-66	76	5	the	the	DET
gujaf-66	76	6	association	association	NOUN
gujaf-66	76	7	between	between	ADP
gujaf-66	76	8	managerial	managerial	ADJ
gujaf-66	76	9	share	share	NOUN
gujaf-66	76	10	ownership	ownership	NOUN
gujaf-66	76	11	and	and	CCONJ
gujaf-66	76	12	auditor	auditor	NOUN
gujaf-66	76	13	independence	independence	NOUN
gujaf-66	76	14	in	in	ADP
gujaf-66	76	15	firms	firm	NOUN
gujaf-66	76	16	is	be	AUX
gujaf-66	76	17	still	still	ADV
gujaf-66	76	18	inconclusive	inconclusive	ADJ
gujaf-66	76	19	.	.	PUNCT
gujaf-66	77	1	the	the	DET
gujaf-66	77	2	study	study	NOUN
gujaf-66	77	3	by	by	ADP
gujaf-66	77	4	lenox	lenox	NOUN
gujaf-66	77	5	(	(	PUNCT
gujaf-66	77	6	2005	2005	NUM
gujaf-66	77	7	)	)	PUNCT
gujaf-66	77	8	for	for	ADP
gujaf-66	77	9	instance	instance	NOUN
gujaf-66	77	10	reported	report	VERB
gujaf-66	77	11	a	a	DET
gujaf-66	77	12	negative	negative	ADJ
gujaf-66	77	13	association	association	NOUN
gujaf-66	77	14	between	between	ADP
gujaf-66	77	15	managerial	managerial	ADJ
gujaf-66	77	16	ownership	ownership	NOUN
gujaf-66	77	17	and	and	CCONJ
gujaf-66	77	18	audit	audit	NOUN
gujaf-66	77	19	independence	independence	NOUN
gujaf-66	77	20	while	while	SCONJ
gujaf-66	77	21	eiya	eiya	NOUN
gujaf-66	77	22	and	and	CCONJ
gujaf-66	77	23	ogbeide	ogbeide	ADJ
gujaf-66	77	24	(	(	PUNCT
gujaf-66	77	25	2014	2014	NUM
gujaf-66	77	26	)	)	PUNCT
gujaf-66	77	27	found	find	VERB
gujaf-66	77	28	that	that	SCONJ
gujaf-66	77	29	managerial	managerial	ADJ
gujaf-66	77	30	ownership	ownership	NOUN
gujaf-66	77	31	determined	determine	VERB
gujaf-66	77	32	audit	audit	NOUN
gujaf-66	77	33	independence	independence	NOUN
gujaf-66	77	34	and	and	CCONJ
gujaf-66	77	35	was	be	AUX
gujaf-66	77	36	statistically	statistically	ADV
gujaf-66	77	37	significant	significant	ADJ
gujaf-66	77	38	.	.	PUNCT
gujaf-66	78	1	abdullah	abdullah	PROPN
gujaf-66	78	2	(	(	PUNCT
gujaf-66	78	3	2008	2008	NUM
gujaf-66	78	4	)	)	PUNCT
gujaf-66	78	5	argued	argue	VERB
gujaf-66	78	6	that	that	SCONJ
gujaf-66	78	7	few	few	ADJ
gujaf-66	78	8	empirical	empirical	ADJ
gujaf-66	78	9	studies	study	NOUN
gujaf-66	78	10	investigated	investigate	VERB
gujaf-66	78	11	the	the	DET
gujaf-66	78	12	nexus	nexus	NOUN
gujaf-66	78	13	between	between	ADP
gujaf-66	78	14	managerial	managerial	ADJ
gujaf-66	78	15	ownership	ownership	NOUN
gujaf-66	78	16	and	and	CCONJ
gujaf-66	78	17	how	how	SCONJ
gujaf-66	78	18	they	they	PRON
gujaf-66	78	19	impact	impact	VERB
gujaf-66	78	20	on	on	ADP
gujaf-66	78	21	auditor	auditor	NOUN
gujaf-66	78	22	independence	independence	NOUN
gujaf-66	78	23	.	.	PUNCT
gujaf-66	79	1	qomariah	qomariah	PROPN
gujaf-66	79	2	(	(	PUNCT
gujaf-66	79	3	2013	2013	NUM
gujaf-66	79	4	)	)	PUNCT
gujaf-66	79	5	study	study	NOUN
gujaf-66	79	6	pointed	point	VERB
gujaf-66	79	7	out	out	ADP
gujaf-66	79	8	that	that	SCONJ
gujaf-66	79	9	the	the	DET
gujaf-66	79	10	influence	influence	NOUN
gujaf-66	79	11	of	of	ADP
gujaf-66	79	12	managerial	managerial	ADJ
gujaf-66	79	13	ownership	ownership	NOUN
gujaf-66	79	14	is	be	AUX
gujaf-66	79	15	negative	negative	ADJ
gujaf-66	79	16	on	on	ADP
gujaf-66	79	17	audit	audit	NOUN
gujaf-66	79	18	quality	quality	NOUN
gujaf-66	79	19	.	.	PUNCT
gujaf-66	80	1	this	this	PRON
gujaf-66	80	2	suggests	suggest	VERB
gujaf-66	80	3	that	that	SCONJ
gujaf-66	80	4	managers	manager	NOUN
gujaf-66	80	5	‘	'	PUNCT
gujaf-66	80	6	ownership	ownership	NOUN
gujaf-66	80	7	in	in	ADP
gujaf-66	80	8	firm	firm	ADJ
gujaf-66	80	9	impacts	impact	NOUN
gujaf-66	80	10	on	on	ADP
gujaf-66	80	11	audit	audit	NOUN
gujaf-66	80	12	quality	quality	NOUN
gujaf-66	80	13	(	(	PUNCT
gujaf-66	80	14	auditor	auditor	NOUN
gujaf-66	80	15	independence	independence	NOUN
gujaf-66	80	16	)	)	PUNCT
gujaf-66	80	17	.	.	PUNCT
gujaf-66	81	1	kantudu	kantudu	NOUN
gujaf-66	81	2	and	and	CCONJ
gujaf-66	81	3	samaila	samaila	PROPN
gujaf-66	81	4	(	(	PUNCT
gujaf-66	81	5	2015	2015	NUM
gujaf-66	81	6	)	)	PUNCT
gujaf-66	81	7	study	study	NOUN
gujaf-66	81	8	revealed	reveal	VERB
gujaf-66	81	9	that	that	SCONJ
gujaf-66	81	10	managerial	managerial	ADJ
gujaf-66	81	11	share	share	NOUN
gujaf-66	81	12	ownership	ownership	NOUN
gujaf-66	81	13	is	be	AUX
gujaf-66	81	14	significant	significant	ADJ
gujaf-66	81	15	at	at	ADP
gujaf-66	81	16	determining	determine	VERB
gujaf-66	81	17	quality	quality	NOUN
gujaf-66	81	18	financial	financial	ADJ
gujaf-66	81	19	reporting	reporting	NOUN
gujaf-66	81	20	and	and	CCONJ
gujaf-66	81	21	audit	audit	NOUN
gujaf-66	81	22	quality	quality	NOUN
gujaf-66	81	23	of	of	ADP
gujaf-66	81	24	listed	list	VERB
gujaf-66	81	25	companies	company	NOUN
gujaf-66	81	26	in	in	ADP
gujaf-66	81	27	the	the	DET
gujaf-66	81	28	oil	oil	NOUN
gujaf-66	81	29	&	&	CCONJ
gujaf-66	81	30	gas	gas	NOUN
gujaf-66	81	31	sector	sector	NOUN
gujaf-66	81	32	of	of	ADP
gujaf-66	81	33	nigeria	nigeria	PROPN
gujaf-66	81	34	.	.	PUNCT
gujaf-66	82	1	ramadan	ramadan	PROPN
gujaf-66	82	2	(	(	PUNCT
gujaf-66	82	3	2015	2015	NUM
gujaf-66	82	4	)	)	PUNCT
gujaf-66	82	5	research	research	NOUN
gujaf-66	82	6	indicates	indicate	VERB
gujaf-66	82	7	that	that	SCONJ
gujaf-66	82	8	managerial	managerial	ADJ
gujaf-66	82	9	shareholding	shareholding	NOUN
gujaf-66	82	10	is	be	AUX
gujaf-66	82	11	inversely	inversely	ADV
gujaf-66	82	12	related	relate	VERB
gujaf-66	82	13	with	with	ADP
gujaf-66	82	14	audit	audit	NOUN
gujaf-66	82	15	quality	quality	NOUN
gujaf-66	82	16	and	and	CCONJ
gujaf-66	82	17	by	by	ADP
gujaf-66	82	18	extension	extension	NOUN
gujaf-66	82	19	auditor	auditor	NOUN
gujaf-66	82	20	independence	independence	NOUN
gujaf-66	82	21	.	.	PUNCT
gujaf-66	83	1	ogbonnaya	ogbonnaya	ADJ
gujaf-66	83	2	,	,	PUNCT
gujaf-66	83	3	ekwe	ekwe	NOUN
gujaf-66	83	4	and	and	CCONJ
gujaf-66	83	5	ihendinihu	ihendinihu	NOUN
gujaf-66	83	6	(	(	PUNCT
gujaf-66	83	7	2016	2016	NUM
gujaf-66	83	8	)	)	PUNCT
gujaf-66	83	9	study	study	NOUN
gujaf-66	83	10	showed	show	VERB
gujaf-66	83	11	that	that	SCONJ
gujaf-66	83	12	managerial	managerial	ADJ
gujaf-66	83	13	ownership	ownership	NOUN
gujaf-66	83	14	exerts	exert	VERB
gujaf-66	83	15	a	a	DET
gujaf-66	83	16	positive	positive	ADJ
gujaf-66	83	17	and	and	CCONJ
gujaf-66	83	18	significant	significant	ADJ
gujaf-66	83	19	impact	impact	NOUN
gujaf-66	83	20	on	on	ADP
gujaf-66	83	21	audit	audit	NOUN
gujaf-66	83	22	quality	quality	NOUN
gujaf-66	83	23	.	.	PUNCT
gujaf-66	84	1	in	in	ADP
gujaf-66	84	2	the	the	DET
gujaf-66	84	3	same	same	ADJ
gujaf-66	84	4	vein	vein	NOUN
gujaf-66	84	5	,	,	PUNCT
gujaf-66	84	6	fei	fei	PROPN
gujaf-66	84	7	(	(	PUNCT
gujaf-66	84	8	2015	2015	NUM
gujaf-66	84	9	)	)	PUNCT
gujaf-66	84	10	reported	report	VERB
gujaf-66	84	11	that	that	SCONJ
gujaf-66	84	12	managerial	managerial	ADJ
gujaf-66	84	13	ownership	ownership	NOUN
gujaf-66	84	14	has	have	VERB
gujaf-66	84	15	a	a	DET
gujaf-66	84	16	negative	negative	ADJ
gujaf-66	84	17	and	and	CCONJ
gujaf-66	84	18	significant	significant	ADJ
gujaf-66	84	19	effect	effect	NOUN
gujaf-66	84	20	on	on	ADP
gujaf-66	84	21	audit	audit	NOUN
gujaf-66	84	22	quality	quality	NOUN
gujaf-66	84	23	(	(	PUNCT
gujaf-66	84	24	auditor	auditor	NOUN
gujaf-66	84	25	independence	independence	NOUN
gujaf-66	84	26	)	)	PUNCT
gujaf-66	84	27	.	.	PUNCT
gujaf-66	85	1	lenox	lenox	NOUN
gujaf-66	85	2	(	(	PUNCT
gujaf-66	85	3	2005	2005	NUM
gujaf-66	85	4	)	)	PUNCT
gujaf-66	85	5	investigated	investigate	VERB
gujaf-66	85	6	the	the	DET
gujaf-66	85	7	relation	relation	NOUN
gujaf-66	85	8	between	between	ADP
gujaf-66	85	9	auditor	auditor	NOUN
gujaf-66	85	10	independence	independence	NOUN
gujaf-66	85	11	and	and	CCONJ
gujaf-66	85	12	management	management	NOUN
gujaf-66	85	13	ownership	ownership	NOUN
gujaf-66	85	14	in	in	ADP
gujaf-66	85	15	the	the	DET
gujaf-66	85	16	united	united	ADJ
gujaf-66	85	17	kingdom	kingdom	PROPN
gujaf-66	85	18	.	.	PUNCT
gujaf-66	86	1	the	the	DET
gujaf-66	86	2	author	author	NOUN
gujaf-66	86	3	found	find	VERB
gujaf-66	86	4	a	a	DET
gujaf-66	86	5	negative	negative	ADJ
gujaf-66	86	6	correlation	correlation	NOUN
gujaf-66	86	7	between	between	ADP
gujaf-66	86	8	managerial	managerial	ADJ
gujaf-66	86	9	ownership	ownership	NOUN
gujaf-66	86	10	and	and	CCONJ
gujaf-66	86	11	auditor	auditor	NOUN
gujaf-66	86	12	independence	independence	NOUN
gujaf-66	86	13	.	.	PUNCT
gujaf-66	87	1	gusau	gusau	ADJ
gujaf-66	87	2	journal	journal	PROPN
gujaf-66	87	3	of	of	ADP
gujaf-66	87	4	accounting	accounting	NOUN
gujaf-66	87	5	and	and	CCONJ
gujaf-66	87	6	finance	finance	NOUN
gujaf-66	87	7	,	,	PUNCT
gujaf-66	87	8	vol	vol	NOUN
gujaf-66	87	9	.	.	PROPN
gujaf-66	87	10	2	2	NUM
gujaf-66	87	11	,	,	PUNCT
gujaf-66	87	12	issue	issue	NOUN
gujaf-66	87	13	2	2	NUM
gujaf-66	87	14	,	,	PUNCT
gujaf-66	87	15	april	april	PROPN
gujaf-66	87	16	,	,	PUNCT
gujaf-66	87	17	2021	2021	NUM
gujaf-66	87	18	6	6	NUM
gujaf-66	87	19	mgbame	mgbame	NOUN
gujaf-66	87	20	,	,	PUNCT
gujaf-66	87	21	eragbhe	eragbhe	NOUN
gujaf-66	87	22	and	and	CCONJ
gujaf-66	87	23	osazuwa	osazuwa	ADJ
gujaf-66	87	24	(	(	PUNCT
gujaf-66	87	25	2012	2012	NUM
gujaf-66	87	26	)	)	PUNCT
gujaf-66	87	27	investigated	investigate	VERB
gujaf-66	87	28	the	the	DET
gujaf-66	87	29	relationship	relationship	NOUN
gujaf-66	87	30	between	between	ADP
gujaf-66	87	31	audit	audit	NOUN
gujaf-66	87	32	tenure	tenure	NOUN
gujaf-66	87	33	and	and	CCONJ
gujaf-66	87	34	auditor	auditor	NOUN
gujaf-66	87	35	independence	independence	NOUN
gujaf-66	87	36	in	in	ADP
gujaf-66	87	37	nigeria	nigeria	PROPN
gujaf-66	87	38	.	.	PUNCT
gujaf-66	88	1	they	they	PRON
gujaf-66	88	2	used	use	VERB
gujaf-66	88	3	the	the	DET
gujaf-66	88	4	binary	binary	PROPN
gujaf-66	88	5	logit	logit	PROPN
gujaf-66	88	6	estimation	estimation	NOUN
gujaf-66	88	7	technique	technique	NOUN
gujaf-66	88	8	to	to	PART
gujaf-66	88	9	analyze	analyze	VERB
gujaf-66	88	10	the	the	DET
gujaf-66	88	11	data	datum	NOUN
gujaf-66	88	12	.	.	PUNCT
gujaf-66	89	1	they	they	PRON
gujaf-66	89	2	found	find	VERB
gujaf-66	89	3	a	a	DET
gujaf-66	89	4	negative	negative	ADJ
gujaf-66	89	5	relationship	relationship	NOUN
gujaf-66	89	6	between	between	ADP
gujaf-66	89	7	audit	audit	NOUN
gujaf-66	89	8	tenure	tenure	NOUN
gujaf-66	89	9	and	and	CCONJ
gujaf-66	89	10	auditor	auditor	NOUN
gujaf-66	89	11	independence	independence	NOUN
gujaf-66	89	12	in	in	ADP
gujaf-66	89	13	the	the	DET
gujaf-66	89	14	listed	list	VERB
gujaf-66	89	15	companies	company	NOUN
gujaf-66	89	16	in	in	ADP
gujaf-66	89	17	nigeria	nigeria	PROPN
gujaf-66	89	18	.	.	PUNCT
gujaf-66	90	1	salawu	salawu	PROPN
gujaf-66	90	2	(	(	PUNCT
gujaf-66	90	3	2017	2017	NUM
gujaf-66	90	4	)	)	PUNCT
gujaf-66	90	5	investigated	investigate	VERB
gujaf-66	90	6	factors	factor	NOUN
gujaf-66	90	7	influencing	influence	VERB
gujaf-66	90	8	auditor	auditor	NOUN
gujaf-66	90	9	independence	independence	NOUN
gujaf-66	90	10	among	among	ADP
gujaf-66	90	11	listed	list	VERB
gujaf-66	90	12	companies	company	NOUN
gujaf-66	90	13	in	in	ADP
gujaf-66	90	14	nigeria	nigeria	PROPN
gujaf-66	90	15	between	between	ADP
gujaf-66	90	16	2005	2005	NUM
gujaf-66	90	17	and	and	CCONJ
gujaf-66	90	18	2013	2013	NUM
gujaf-66	90	19	.	.	PUNCT
gujaf-66	91	1	descriptive	descriptive	ADJ
gujaf-66	91	2	statistics	statistic	NOUN
gujaf-66	91	3	and	and	CCONJ
gujaf-66	91	4	the	the	DET
gujaf-66	91	5	generalized	generalized	ADJ
gujaf-66	91	6	method	method	NOUN
gujaf-66	91	7	of	of	ADP
gujaf-66	91	8	moment	moment	NOUN
gujaf-66	91	9	(	(	PUNCT
gujaf-66	91	10	gmm	gmm	NOUN
gujaf-66	91	11	)	)	PUNCT
gujaf-66	91	12	were	be	AUX
gujaf-66	91	13	employed	employ	VERB
gujaf-66	91	14	to	to	PART
gujaf-66	91	15	analyze	analyze	VERB
gujaf-66	91	16	the	the	DET
gujaf-66	91	17	data	datum	NOUN
gujaf-66	91	18	generated	generate	VERB
gujaf-66	91	19	from	from	ADP
gujaf-66	91	20	65	65	NUM
gujaf-66	91	21	listed	list	VERB
gujaf-66	91	22	financial	financial	ADJ
gujaf-66	91	23	and	and	CCONJ
gujaf-66	91	24	non	non	ADJ
gujaf-66	91	25	-	-	ADJ
gujaf-66	91	26	financial	financial	ADJ
gujaf-66	91	27	companies	company	NOUN
gujaf-66	91	28	in	in	ADP
gujaf-66	91	29	the	the	DET
gujaf-66	91	30	nigerian	nigerian	ADJ
gujaf-66	91	31	stock	stock	NOUN
gujaf-66	91	32	market	market	NOUN
gujaf-66	91	33	.	.	PUNCT
gujaf-66	92	1	additionally	additionally	ADV
gujaf-66	92	2	,	,	PUNCT
gujaf-66	92	3	preliminary	preliminary	ADJ
gujaf-66	92	4	tests	test	NOUN
gujaf-66	92	5	like	like	ADP
gujaf-66	92	6	sargan	sargan	NOUN
gujaf-66	92	7	test	test	NOUN
gujaf-66	92	8	,	,	PUNCT
gujaf-66	92	9	arrelano	arrelano	NOUN
gujaf-66	92	10	-	-	PUNCT
gujaf-66	92	11	bond	bond	NOUN
gujaf-66	92	12	serial	serial	ADJ
gujaf-66	92	13	correlation	correlation	NOUN
gujaf-66	92	14	tests	test	NOUN
gujaf-66	92	15	,	,	PUNCT
gujaf-66	92	16	among	among	ADP
gujaf-66	92	17	others	other	NOUN
gujaf-66	92	18	were	be	AUX
gujaf-66	92	19	carried	carry	VERB
gujaf-66	92	20	out	out	ADP
gujaf-66	92	21	on	on	ADP
gujaf-66	92	22	the	the	DET
gujaf-66	92	23	data	datum	NOUN
gujaf-66	92	24	.	.	PUNCT
gujaf-66	93	1	finding	find	VERB
gujaf-66	93	2	from	from	ADP
gujaf-66	93	3	the	the	DET
gujaf-66	93	4	study	study	NOUN
gujaf-66	93	5	shows	show	VERB
gujaf-66	93	6	that	that	SCONJ
gujaf-66	93	7	audit	audit	NOUN
gujaf-66	93	8	tenure	tenure	NOUN
gujaf-66	93	9	had	have	VERB
gujaf-66	93	10	significant	significant	ADJ
gujaf-66	93	11	impact	impact	NOUN
gujaf-66	93	12	,	,	PUNCT
gujaf-66	93	13	which	which	PRON
gujaf-66	93	14	can	can	AUX
gujaf-66	93	15	impair	impair	VERB
gujaf-66	93	16	auditor	auditor	NOUN
gujaf-66	93	17	independence	independence	NOUN
gujaf-66	93	18	in	in	ADP
gujaf-66	93	19	nigeria	nigeria	PROPN
gujaf-66	93	20	.	.	PUNCT
gujaf-66	94	1	enofe	enofe	ADJ
gujaf-66	94	2	,	,	PUNCT
gujaf-66	94	3	mgbame	mgbame	NOUN
gujaf-66	94	4	,	,	PUNCT
gujaf-66	94	5	okunega	okunega	NOUN
gujaf-66	94	6	and	and	CCONJ
gujaf-66	94	7	ediae	ediae	ADJ
gujaf-66	94	8	(	(	PUNCT
gujaf-66	94	9	2013	2013	NUM
gujaf-66	94	10	)	)	PUNCT
gujaf-66	94	11	assesses	assess	VERB
gujaf-66	94	12	the	the	DET
gujaf-66	94	13	association	association	NOUN
gujaf-66	94	14	between	between	ADP
gujaf-66	94	15	audit	audit	NOUN
gujaf-66	94	16	quality	quality	NOUN
gujaf-66	94	17	and	and	CCONJ
gujaf-66	94	18	auditor	auditor	NOUN
gujaf-66	94	19	independence	independence	NOUN
gujaf-66	94	20	.	.	PUNCT
gujaf-66	95	1	the	the	DET
gujaf-66	95	2	data	datum	NOUN
gujaf-66	95	3	for	for	ADP
gujaf-66	95	4	the	the	DET
gujaf-66	95	5	research	research	NOUN
gujaf-66	95	6	was	be	AUX
gujaf-66	95	7	generated	generate	VERB
gujaf-66	95	8	from	from	ADP
gujaf-66	95	9	20	20	NUM
gujaf-66	95	10	companies	company	NOUN
gujaf-66	95	11	in	in	ADP
gujaf-66	95	12	the	the	DET
gujaf-66	95	13	nigerian	nigerian	ADJ
gujaf-66	95	14	stock	stock	NOUN
gujaf-66	95	15	market	market	NOUN
gujaf-66	95	16	.	.	PUNCT
gujaf-66	96	1	they	they	PRON
gujaf-66	96	2	used	use	VERB
gujaf-66	96	3	ordinary	ordinary	ADJ
gujaf-66	96	4	least	least	ADJ
gujaf-66	96	5	squares	square	NOUN
gujaf-66	96	6	regression	regression	NOUN
gujaf-66	96	7	method	method	NOUN
gujaf-66	96	8	to	to	PART
gujaf-66	96	9	analyze	analyze	VERB
gujaf-66	96	10	the	the	DET
gujaf-66	96	11	data	datum	NOUN
gujaf-66	96	12	.	.	PUNCT
gujaf-66	97	1	they	they	PRON
gujaf-66	97	2	concluded	conclude	VERB
gujaf-66	97	3	in	in	ADP
gujaf-66	97	4	the	the	DET
gujaf-66	97	5	study	study	NOUN
gujaf-66	97	6	that	that	SCONJ
gujaf-66	97	7	the	the	PRON
gujaf-66	97	8	longer	long	ADJ
gujaf-66	97	9	the	the	DET
gujaf-66	97	10	audit	audit	NOUN
gujaf-66	97	11	tenure	tenure	NOUN
gujaf-66	97	12	,	,	PUNCT
gujaf-66	97	13	the	the	PRON
gujaf-66	97	14	higher	high	ADJ
gujaf-66	97	15	the	the	DET
gujaf-66	97	16	auditor	auditor	NOUN
gujaf-66	97	17	independence	independence	NOUN
gujaf-66	97	18	.	.	PUNCT
gujaf-66	98	1	geiger	geiger	PROPN
gujaf-66	98	2	and	and	CCONJ
gujaf-66	98	3	raghunandan	raghunandan	PROPN
gujaf-66	98	4	(	(	PUNCT
gujaf-66	98	5	2002	2002	NUM
gujaf-66	98	6	)	)	PUNCT
gujaf-66	98	7	point	point	VERB
gujaf-66	98	8	out	out	ADP
gujaf-66	98	9	that	that	SCONJ
gujaf-66	98	10	auditors	auditor	NOUN
gujaf-66	98	11	with	with	ADP
gujaf-66	98	12	longer	long	ADJ
gujaf-66	98	13	tenure	tenure	NOUN
gujaf-66	98	14	are	be	AUX
gujaf-66	98	15	more	more	ADV
gujaf-66	98	16	likely	likely	ADJ
gujaf-66	98	17	to	to	PART
gujaf-66	98	18	be	be	AUX
gujaf-66	98	19	independent	independent	ADJ
gujaf-66	98	20	.	.	PUNCT
gujaf-66	99	1	3	3	X
gujaf-66	99	2	.	.	X
gujaf-66	99	3	materials	material	NOUN
gujaf-66	99	4	and	and	CCONJ
gujaf-66	99	5	methods	method	NOUN
gujaf-66	99	6	this	this	DET
gujaf-66	99	7	study	study	NOUN
gujaf-66	99	8	investigates	investigate	VERB
gujaf-66	99	9	auditor	auditor	NOUN
gujaf-66	99	10	independence	independence	NOUN
gujaf-66	99	11	determinants	determinant	NOUN
gujaf-66	99	12	among	among	ADP
gujaf-66	99	13	firms	firm	NOUN
gujaf-66	99	14	in	in	ADP
gujaf-66	99	15	nigeria	nigeria	PROPN
gujaf-66	99	16	.	.	PUNCT
gujaf-66	100	1	eighty	eighty	NUM
gujaf-66	100	2	-	-	PUNCT
gujaf-66	100	3	eight	eight	NUM
gujaf-66	100	4	listed	list	VERB
gujaf-66	100	5	nonfinancial	nonfinancial	ADJ
gujaf-66	100	6	firms	firm	NOUN
gujaf-66	100	7	were	be	AUX
gujaf-66	100	8	selected	select	VERB
gujaf-66	100	9	using	use	VERB
gujaf-66	100	10	the	the	DET
gujaf-66	100	11	simple	simple	ADJ
gujaf-66	100	12	random	random	ADJ
gujaf-66	100	13	sampling	sampling	NOUN
gujaf-66	100	14	technique	technique	NOUN
gujaf-66	100	15	in	in	ADP
gujaf-66	100	16	the	the	DET
gujaf-66	100	17	period	period	NOUN
gujaf-66	100	18	2015	2015	NUM
gujaf-66	100	19	to	to	ADP
gujaf-66	100	20	2019	2019	NUM
gujaf-66	100	21	.	.	PUNCT
gujaf-66	101	1	this	this	PRON
gujaf-66	101	2	represents	represent	VERB
gujaf-66	101	3	four	four	NUM
gujaf-66	101	4	hundred	hundred	NUM
gujaf-66	101	5	and	and	CCONJ
gujaf-66	101	6	forty	forty	NUM
gujaf-66	101	7	(	(	PUNCT
gujaf-66	101	8	440	440	NUM
gujaf-66	101	9	)	)	PUNCT
gujaf-66	101	10	firmannual	firmannual	ADJ
gujaf-66	101	11	observations	observation	NOUN
gujaf-66	101	12	.	.	PUNCT
gujaf-66	102	1	correlation	correlation	NOUN
gujaf-66	102	2	matrix	matrix	NOUN
gujaf-66	102	3	and	and	CCONJ
gujaf-66	102	4	the	the	DET
gujaf-66	102	5	dynamic	dynamic	ADJ
gujaf-66	102	6	panel	panel	NOUN
gujaf-66	102	7	estimation	estimation	NOUN
gujaf-66	102	8	method	method	NOUN
gujaf-66	102	9	were	be	AUX
gujaf-66	102	10	used	use	VERB
gujaf-66	102	11	to	to	PART
gujaf-66	102	12	analyze	analyze	VERB
gujaf-66	102	13	the	the	DET
gujaf-66	102	14	data	datum	NOUN
gujaf-66	102	15	.	.	PUNCT
gujaf-66	103	1	𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡	𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡	NOUN
gujaf-66	103	2	=	=	SYM
gujaf-66	103	3	𝛽0	𝛽0	PROPN
gujaf-66	103	4	+	+	CCONJ
gujaf-66	103	5	𝛽1𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡−1	𝛽1𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡−1	ADJ
gujaf-66	103	6	+	+	CCONJ
gujaf-66	103	7	𝛽2𝑀𝑔𝑜𝑖𝑡	𝛽2𝑀𝑔𝑜𝑖𝑡	PROPN
gujaf-66	103	8	+	+	CCONJ
gujaf-66	103	9	𝛽3𝐴𝑢𝑑𝑖𝑡𝑡𝑒𝑛𝑖𝑡	𝛽3𝐴𝑢𝑑𝑖𝑡𝑡𝑒𝑛𝑖𝑡	PROPN
gujaf-66	103	10	+	+	CCONJ
gujaf-66	103	11	𝛽4𝐵𝑔𝑑𝑖𝑡	𝛽4𝐵𝑔𝑑𝑖𝑡	PROPN
gujaf-66	103	12	+	+	CCONJ
gujaf-66	103	13	𝛽5𝐴𝑢𝑑𝑐𝑖𝑛𝑑𝑖𝑡	𝛽5𝐴𝑢𝑑𝑐𝑖𝑛𝑑𝑖𝑡	PROPN
gujaf-66	103	14	+	+	CCONJ
gujaf-66	103	15	𝛽6	𝛽6	NOUN
gujaf-66	103	16	𝑐𝑜𝑛𝑡𝑟𝑜𝑙	𝑐𝑜𝑛𝑡𝑟𝑜𝑙	NOUN
gujaf-66	103	17	𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡	𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡	ADJ
gujaf-66	103	18	+	+	CCONJ
gujaf-66	103	19	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-66	103	20	…	…	PUNCT
gujaf-66	103	21	……	……	X
gujaf-66	103	22	.	.	PUNCT
gujaf-66	103	23	.	.	PUNCT
gujaf-66	104	1	…	…	PUNCT
gujaf-66	104	2	……	……	NOUN
gujaf-66	104	3	……	……	NOUN
gujaf-66	104	4	……	……	NOUN
gujaf-66	104	5	..	..	PUNCT
gujaf-66	104	6	…	…	SYM
gujaf-66	104	7	1	1	NUM
gujaf-66	104	8	where,𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡	where,𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡	NOUN
gujaf-66	104	9	=	=	SYM
gujaf-66	104	10	auditor	auditor	NOUN
gujaf-66	104	11	independence	independence	NOUN
gujaf-66	104	12	of	of	ADP
gujaf-66	104	13	𝑖	𝑖	DET
gujaf-66	104	14	firm	firm	NOUN
gujaf-66	104	15	in	in	ADP
gujaf-66	104	16	𝑡	𝑡	PROPN
gujaf-66	104	17	period	period	NOUN
gujaf-66	104	18	;	;	PUNCT
gujaf-66	104	19	𝑀𝑔𝑜𝑖𝑡	𝑀𝑔𝑜𝑖𝑡	PROPN
gujaf-66	104	20	=	=	SYM
gujaf-66	104	21	managerial	managerial	ADJ
gujaf-66	104	22	ownership	ownership	NOUN
gujaf-66	104	23	of	of	ADP
gujaf-66	104	24	𝑖	𝑖	DET
gujaf-66	104	25	firm	firm	NOUN
gujaf-66	104	26	in	in	ADP
gujaf-66	104	27	𝑡	𝑡	PROPN
gujaf-66	104	28	period	period	NOUN
gujaf-66	104	29	;	;	PUNCT
gujaf-66	104	30	𝐴𝑢𝑑𝑖𝑡𝑡𝑒𝑛𝑖𝑡	𝐴𝑢𝑑𝑖𝑡𝑡𝑒𝑛𝑖𝑡	PROPN
gujaf-66	104	31	=	=	PUNCT
gujaf-66	104	32	audit	audit	NOUN
gujaf-66	104	33	tenure	tenure	NOUN
gujaf-66	104	34	of	of	ADP
gujaf-66	104	35	𝑖	𝑖	SYM
gujaf-66	104	36	firm	firm	NOUN
gujaf-66	104	37	in	in	ADP
gujaf-66	104	38	𝑡	𝑡	PROPN
gujaf-66	104	39	period	period	NOUN
gujaf-66	104	40	;	;	PUNCT
gujaf-66	104	41	𝐵𝑔𝑑𝑖𝑡	𝐵𝑔𝑑𝑖𝑡	PROPN
gujaf-66	104	42	=	=	PUNCT
gujaf-66	104	43	board	board	NOUN
gujaf-66	104	44	gender	gender	NOUN
gujaf-66	104	45	diversity	diversity	NOUN
gujaf-66	104	46	of	of	ADP
gujaf-66	104	47	𝑖	𝑖	DET
gujaf-66	104	48	firm	firm	NOUN
gujaf-66	104	49	in	in	ADP
gujaf-66	104	50	𝑡	𝑡	PROPN
gujaf-66	104	51	period	period	NOUN
gujaf-66	104	52	;	;	PUNCT
gujaf-66	104	53	𝐴𝑢𝑑𝑐𝑖𝑛𝑑𝑖𝑡	𝐴𝑢𝑑𝑐𝑖𝑛𝑑𝑖𝑡	PROPN
gujaf-66	104	54	=	=	PUNCT
gujaf-66	104	55	audit	audit	NOUN
gujaf-66	104	56	committee	committee	NOUN
gujaf-66	104	57	independence	independence	NOUN
gujaf-66	104	58	of	of	ADP
gujaf-66	104	59	𝑖	𝑖	DET
gujaf-66	104	60	firm	firm	NOUN
gujaf-66	104	61	in	in	ADP
gujaf-66	104	62	𝑡	𝑡	PROPN
gujaf-66	104	63	period	period	NOUN
gujaf-66	104	64	;	;	PUNCT
gujaf-66	104	65	𝑖	𝑖	SYM
gujaf-66	104	66	=	=	SYM
gujaf-66	104	67	individual	individual	ADJ
gujaf-66	104	68	firm	firm	NOUN
gujaf-66	104	69	in	in	ADP
gujaf-66	104	70	the	the	DET
gujaf-66	104	71	sample	sample	NOUN
gujaf-66	104	72	size	size	NOUN
gujaf-66	104	73	;	;	PUNCT
gujaf-66	104	74	𝑡	𝑡	PROPN
gujaf-66	104	75	=	=	VERB
gujaf-66	104	76	period	period	NOUN
gujaf-66	104	77	the	the	DET
gujaf-66	104	78	study	study	NOUN
gujaf-66	104	79	covers	cover	VERB
gujaf-66	104	80	;	;	PUNCT
gujaf-66	104	81	𝜀	𝜀	X
gujaf-66	104	82	=	=	NOUN
gujaf-66	104	83	error	error	NOUN
gujaf-66	104	84	term	term	NOUN
gujaf-66	104	85	acting	act	VERB
gujaf-66	104	86	as	as	ADP
gujaf-66	104	87	a	a	DET
gujaf-66	104	88	surrogate	surrogate	NOUN
gujaf-66	104	89	in	in	ADP
gujaf-66	104	90	the	the	DET
gujaf-66	104	91	models	model	NOUN
gujaf-66	104	92	;	;	PUNCT
gujaf-66	104	93	𝛽0	𝛽0	NOUN
gujaf-66	104	94	=	=	SYM
gujaf-66	104	95	intercept	intercept	PROPN
gujaf-66	104	96	;	;	PUNCT
gujaf-66	104	97	𝐶𝑜𝑛𝑡𝑟𝑜𝑙	𝐶𝑜𝑛𝑡𝑟𝑜𝑙	PROPN
gujaf-66	104	98	𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡=	𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡=	NUM
gujaf-66	104	99	consists	consist	VERB
gujaf-66	104	100	of	of	ADP
gujaf-66	104	101	firm	firm	ADJ
gujaf-66	104	102	size	size	NOUN
gujaf-66	104	103	.	.	PUNCT
gujaf-66	105	1	table	table	NOUN
gujaf-66	105	2	1	1	NUM
gujaf-66	105	3	:	:	PUNCT
gujaf-66	105	4	operationalization	operationalization	NOUN
gujaf-66	105	5	of	of	ADP
gujaf-66	105	6	variables	variable	NOUN
gujaf-66	105	7	s	s	PROPN
gujaf-66	105	8	/	/	SYM
gujaf-66	105	9	n	n	CCONJ
gujaf-66	105	10	variables	variable	NOUN
gujaf-66	105	11	type	type	NOUN
gujaf-66	105	12	of	of	ADP
gujaf-66	105	13	variables	variable	NOUN
gujaf-66	105	14	adopted	adopt	VERB
gujaf-66	105	15	measurements	measurement	NOUN
gujaf-66	105	16	sources	source	NOUN
gujaf-66	105	17	1	1	NUM
gujaf-66	105	18	.	.	PUNCT
gujaf-66	106	1	auditor	auditor	NOUN
gujaf-66	106	2	independence	independence	NOUN
gujaf-66	106	3	dependent	dependent	ADJ
gujaf-66	106	4	variable	variable	NOUN
gujaf-66	106	5	beneish	beneish	ADJ
gujaf-66	106	6	m	m	PROPN
gujaf-66	106	7	-	-	PUNCT
gujaf-66	106	8	score	score	NOUN
gujaf-66	106	9	index	index	NOUN
gujaf-66	106	10	beneish	beneish	NOUN
gujaf-66	106	11	(	(	PUNCT
gujaf-66	106	12	1990	1990	NUM
gujaf-66	106	13	)	)	PUNCT
gujaf-66	106	14	;	;	PUNCT
gujaf-66	106	15	messier	messier	X
gujaf-66	106	16	,	,	PUNCT
gujaf-66	106	17	martinov	martinov	PROPN
gujaf-66	106	18	–	–	PUNCT
gujaf-66	106	19	bennie	bennie	PROPN
gujaf-66	106	20	and	and	CCONJ
gujaf-66	106	21	eillifsen	eillifsen	PROPN
gujaf-66	106	22	(	(	PUNCT
gujaf-66	106	23	2005	2005	NUM
gujaf-66	106	24	)	)	PUNCT
gujaf-66	106	25	.	.	PUNCT
gujaf-66	107	1	2	2	X
gujaf-66	107	2	.	.	X
gujaf-66	107	3	beneish	beneish	PROPN
gujaf-66	107	4	mscore	mscore	PROPN
gujaf-66	107	5	dependent	dependent	ADJ
gujaf-66	107	6	variable	variable	NOUN
gujaf-66	107	7	measured	measure	VERB
gujaf-66	107	8	using	use	VERB
gujaf-66	107	9	eight	eight	NUM
gujaf-66	107	10	financial	financial	ADJ
gujaf-66	107	11	ratios	ratio	NOUN
gujaf-66	107	12	weighted	weight	VERB
gujaf-66	107	13	by	by	ADP
gujaf-66	107	14	coefficients	coefficient	NOUN
gujaf-66	107	15	to	to	PART
gujaf-66	107	16	identify	identify	VERB
gujaf-66	107	17	whether	whether	SCONJ
gujaf-66	107	18	a	a	DET
gujaf-66	107	19	company	company	NOUN
gujaf-66	107	20	has	have	AUX
gujaf-66	107	21	manipulated	manipulate	VERB
gujaf-66	107	22	its	its	PRON
gujaf-66	107	23	profits	profit	NOUN
gujaf-66	107	24	.	.	PUNCT
gujaf-66	108	1	the	the	DET
gujaf-66	108	2	eight	eight	NUM
gujaf-66	108	3	variables	variable	NOUN
gujaf-66	108	4	are	be	AUX
gujaf-66	108	5	then	then	ADV
gujaf-66	108	6	weighted	weight	VERB
gujaf-66	108	7	together	together	ADV
gujaf-66	108	8	in	in	ADP
gujaf-66	108	9	the	the	DET
gujaf-66	108	10	formula	formula	NOUN
gujaf-66	108	11	below	below	ADV
gujaf-66	108	12	.	.	PUNCT
gujaf-66	109	1	beneish	beneish	PROPN
gujaf-66	109	2	concluded	conclude	VERB
gujaf-66	109	3	that	that	SCONJ
gujaf-66	109	4	if	if	SCONJ
gujaf-66	109	5	a	a	DET
gujaf-66	109	6	company	company	NOUN
gujaf-66	109	7	scored	score	VERB
gujaf-66	109	8	greater	great	ADJ
gujaf-66	109	9	than	than	ADP
gujaf-66	109	10	-2.22	-2.22	X
gujaf-66	109	11	(	(	PUNCT
gujaf-66	109	12	i.e.	i.e.	X
gujaf-66	109	13	a	a	DET
gujaf-66	109	14	less	less	ADV
gujaf-66	109	15	negative	negative	ADJ
gujaf-66	109	16	or	or	CCONJ
gujaf-66	109	17	positive	positive	ADJ
gujaf-66	109	18	number	number	NOUN
gujaf-66	109	19	)	)	PUNCT
gujaf-66	109	20	there	there	PRON
gujaf-66	109	21	was	be	VERB
gujaf-66	109	22	a	a	DET
gujaf-66	109	23	likely	likely	ADJ
gujaf-66	109	24	probability	probability	NOUN
gujaf-66	109	25	of	of	ADP
gujaf-66	109	26	profit	profit	NOUN
gujaf-66	109	27	beneish	beneish	ADJ
gujaf-66	109	28	(	(	PUNCT
gujaf-66	109	29	1990	1990	NUM
gujaf-66	109	30	)	)	PUNCT
gujaf-66	109	31	;	;	PUNCT
gujaf-66	109	32	messier	messier	X
gujaf-66	109	33	,	,	PUNCT
gujaf-66	109	34	martinov	martinov	PROPN
gujaf-66	109	35	–	–	PUNCT
gujaf-66	109	36	bennie	bennie	PROPN
gujaf-66	109	37	&	&	CCONJ
gujaf-66	109	38	eillifsen	eillifsen	PROPN
gujaf-66	109	39	(	(	PUNCT
gujaf-66	109	40	2005	2005	NUM
gujaf-66	109	41	)	)	PUNCT
gujaf-66	109	42	.	.	PUNCT
gujaf-66	110	1	beneish	beneish	PROPN
gujaf-66	110	2	(	(	PUNCT
gujaf-66	110	3	1990	1990	NUM
gujaf-66	110	4	)	)	PUNCT
gujaf-66	110	5	gusau	gusau	ADJ
gujaf-66	110	6	journal	journal	NOUN
gujaf-66	110	7	of	of	ADP
gujaf-66	110	8	accounting	accounting	NOUN
gujaf-66	110	9	and	and	CCONJ
gujaf-66	110	10	finance	finance	NOUN
gujaf-66	110	11	,	,	PUNCT
gujaf-66	110	12	vol	vol	NOUN
gujaf-66	110	13	.	.	PROPN
gujaf-66	110	14	2	2	NUM
gujaf-66	110	15	,	,	PUNCT
gujaf-66	110	16	issue	issue	NOUN
gujaf-66	110	17	2	2	NUM
gujaf-66	110	18	,	,	PUNCT
gujaf-66	110	19	april	april	PROPN
gujaf-66	110	20	,	,	PUNCT
gujaf-66	110	21	2021	2021	NUM
gujaf-66	110	22	7	7	NUM
gujaf-66	110	23	manipulation	manipulation	NOUN
gujaf-66	110	24	.	.	PUNCT
gujaf-66	111	1	3	3	X
gujaf-66	111	2	.	.	X
gujaf-66	111	3	board	board	NOUN
gujaf-66	111	4	gender	gender	NOUN
gujaf-66	111	5	diversity	diversity	NOUN
gujaf-66	111	6	independent	independent	ADJ
gujaf-66	111	7	variable	variable	NOUN
gujaf-66	111	8	measured	measure	VERB
gujaf-66	111	9	using	use	VERB
gujaf-66	111	10	blau	blau	PROPN
gujaf-66	111	11	index	index	NOUN
gujaf-66	111	12	method	method	NOUN
gujaf-66	111	13	ogbeide	ogbeide	ADJ
gujaf-66	111	14	(	(	PUNCT
gujaf-66	111	15	2018	2018	NUM
gujaf-66	111	16	)	)	PUNCT
gujaf-66	111	17	4	4	NUM
gujaf-66	111	18	audit	audit	NOUN
gujaf-66	111	19	tenure	tenure	NOUN
gujaf-66	111	20	independent	independent	ADJ
gujaf-66	111	21	variable	variable	ADJ
gujaf-66	111	22	length	length	NOUN
gujaf-66	111	23	of	of	ADP
gujaf-66	111	24	auditor	auditor	NOUN
gujaf-66	111	25	-	-	PUNCT
gujaf-66	111	26	client	client	NOUN
gujaf-66	111	27	relationship	relationship	NOUN
gujaf-66	111	28	:	:	PUNCT
gujaf-66	111	29	‗1	‗1	NOUN
gujaf-66	111	30	‘	'	PUNCT
gujaf-66	111	31	if	if	SCONJ
gujaf-66	111	32	3	3	NUM
gujaf-66	111	33	yrs+	yrs+	NOUN
gujaf-66	111	34	&	&	CCONJ
gujaf-66	111	35	‗0	‗0	PROPN
gujaf-66	111	36	‘	'	PUNCT
gujaf-66	111	37	if	if	SCONJ
gujaf-66	111	38	otherwise	otherwise	ADV
gujaf-66	111	39	.	.	PUNCT
gujaf-66	112	1	enofe	enofe	ADJ
gujaf-66	112	2	,	,	PUNCT
gujaf-66	112	3	mgbame	mgbame	NOUN
gujaf-66	112	4	,	,	PUNCT
gujaf-66	112	5	okunega	okunega	NOUN
gujaf-66	112	6	and	and	CCONJ
gujaf-66	112	7	ediae	ediae	ADJ
gujaf-66	112	8	(	(	PUNCT
gujaf-66	112	9	2013	2013	NUM
gujaf-66	112	10	)	)	PUNCT
gujaf-66	112	11	.	.	PUNCT
gujaf-66	113	1	5	5	X
gujaf-66	113	2	.	.	X
gujaf-66	113	3	managerial	managerial	ADJ
gujaf-66	113	4	ownership	ownership	NOUN
gujaf-66	113	5	independent	independent	ADJ
gujaf-66	113	6	variable	variable	NOUN
gujaf-66	113	7	measured	measure	VERB
gujaf-66	113	8	as	as	ADP
gujaf-66	113	9	the	the	DET
gujaf-66	113	10	number	number	NOUN
gujaf-66	113	11	of	of	ADP
gujaf-66	113	12	share	share	NOUN
gujaf-66	113	13	owned	own	VERB
gujaf-66	113	14	by	by	ADP
gujaf-66	113	15	managers	manager	NOUN
gujaf-66	113	16	divided	divide	VERB
gujaf-66	113	17	by	by	ADP
gujaf-66	113	18	total	total	ADJ
gujaf-66	113	19	outstanding	outstanding	ADJ
gujaf-66	113	20	shares	share	NOUN
gujaf-66	113	21	in	in	ADP
gujaf-66	113	22	the	the	DET
gujaf-66	113	23	company	company	NOUN
gujaf-66	113	24	eiya	eiya	NOUN
gujaf-66	113	25	&	&	CCONJ
gujaf-66	113	26	ogbeide	ogbeide	ADJ
gujaf-66	113	27	(	(	PUNCT
gujaf-66	113	28	2014	2014	NUM
gujaf-66	113	29	)	)	PUNCT
gujaf-66	113	30	6	6	NUM
gujaf-66	113	31	.	.	PUNCT
gujaf-66	113	32	audit	audit	NOUN
gujaf-66	113	33	committee	committee	PROPN
gujaf-66	113	34	independence	independence	NOUN
gujaf-66	113	35	independent	independent	ADJ
gujaf-66	113	36	variable	variable	ADJ
gujaf-66	113	37	number	number	NOUN
gujaf-66	113	38	of	of	ADP
gujaf-66	113	39	independent	independent	ADJ
gujaf-66	113	40	directors	director	NOUN
gujaf-66	113	41	in	in	ADP
gujaf-66	113	42	the	the	DET
gujaf-66	113	43	audit	audit	NOUN
gujaf-66	113	44	committee	committee	NOUN
gujaf-66	113	45	divided	divide	VERB
gujaf-66	113	46	by	by	ADP
gujaf-66	113	47	audit	audit	NOUN
gujaf-66	113	48	committee	committee	NOUN
gujaf-66	113	49	size	size	NOUN
gujaf-66	113	50	salawu	salawu	NOUN
gujaf-66	113	51	(	(	PUNCT
gujaf-66	113	52	2017	2017	NUM
gujaf-66	113	53	7	7	NUM
gujaf-66	113	54	.	.	PUNCT
gujaf-66	113	55	firm	firm	ADJ
gujaf-66	113	56	size	size	NOUN
gujaf-66	113	57	independent	independent	ADJ
gujaf-66	113	58	variable	variable	ADJ
gujaf-66	113	59	total	total	ADJ
gujaf-66	113	60	assets	asset	NOUN
gujaf-66	113	61	of	of	ADP
gujaf-66	113	62	the	the	DET
gujaf-66	113	63	firm	firm	NOUN
gujaf-66	113	64	ogbeide	ogbeide	ADJ
gujaf-66	113	65	2018	2018	NUM
gujaf-66	113	66	)	)	PUNCT
gujaf-66	113	67	source	source	NOUN
gujaf-66	113	68	:	:	PUNCT
gujaf-66	113	69	researchers	researcher	NOUN
gujaf-66	113	70	’	'	PUNCT
gujaf-66	113	71	compilation	compilation	NOUN
gujaf-66	113	72	,	,	PUNCT
gujaf-66	113	73	2020	2020	NUM
gujaf-66	113	74	.	.	PUNCT
gujaf-66	114	1	4	4	X
gujaf-66	114	2	.	.	NOUN
gujaf-66	114	3	empirical	empirical	ADJ
gujaf-66	114	4	analysis	analysis	NOUN
gujaf-66	114	5	table	table	NOUN
gujaf-66	114	6	2	2	NUM
gujaf-66	114	7	:	:	PUNCT
gujaf-66	114	8	correlation	correlation	NOUN
gujaf-66	114	9	matrix	matrix	NOUN
gujaf-66	114	10	a	a	DET
gujaf-66	114	11	b	b	NOUN
gujaf-66	114	12	c	c	NOUN
gujaf-66	114	13	d	d	PROPN
gujaf-66	114	14	e	e	X
gujaf-66	114	15	f	f	PROPN
gujaf-66	114	16	a	a	DET
gujaf-66	114	17	1.000	1.000	NUM
gujaf-66	114	18	b	b	NOUN
gujaf-66	114	19	0.015	0.015	NUM
gujaf-66	114	20	1.000	1.000	NUM
gujaf-66	114	21	c	c	NOUN
gujaf-66	114	22	0.054	0.054	NUM
gujaf-66	114	23	-0.007	-0.007	NOUN
gujaf-66	114	24	1.000	1.000	NUM
gujaf-66	114	25	d	d	NOUN
gujaf-66	114	26	0.008	0.008	NUM
gujaf-66	114	27	0.1967	0.1967	NUM
gujaf-66	114	28	*	*	PUNCT
gujaf-66	114	29	0.027	0.027	NUM
gujaf-66	114	30	1.000	1.000	NUM
gujaf-66	114	31	e	e	NOUN
gujaf-66	114	32	0.008	0.008	NUM
gujaf-66	114	33	0.0761	0.0761	NUM
gujaf-66	114	34	*	*	SYM
gujaf-66	114	35	0.0704	0.0704	NUM
gujaf-66	114	36	*	*	NOUN
gujaf-66	114	37	0.1532	0.1532	NUM
gujaf-66	114	38	*	*	PUNCT
gujaf-66	114	39	1.000	1.000	NUM
gujaf-66	114	40	f	f	PROPN
gujaf-66	114	41	0.009	0.009	NUM
gujaf-66	114	42	-0.039	-0.039	NUM
gujaf-66	114	43	0.002	0.002	NUM
gujaf-66	114	44	0.046	0.046	NUM
gujaf-66	114	45	0.033	0.033	NUM
gujaf-66	114	46	1.000	1.000	NUM
gujaf-66	114	47	the	the	DET
gujaf-66	114	48	letters	letter	NOUN
gujaf-66	114	49	in	in	ADP
gujaf-66	114	50	table	table	NOUN
gujaf-66	114	51	2	2	NUM
gujaf-66	114	52	represents	represent	VERB
gujaf-66	114	53	the	the	DET
gujaf-66	114	54	variables	variable	NOUN
gujaf-66	114	55	in	in	ADP
gujaf-66	114	56	the	the	DET
gujaf-66	114	57	construct	construct	NOUN
gujaf-66	114	58	.	.	PUNCT
gujaf-66	115	1	a	a	PRON
gujaf-66	115	2	represents	represent	VERB
gujaf-66	115	3	auditor	auditor	NOUN
gujaf-66	115	4	independence	independence	NOUN
gujaf-66	115	5	,	,	PUNCT
gujaf-66	115	6	proxied	proxie	VERB
gujaf-66	115	7	with	with	ADP
gujaf-66	115	8	beneish	beneish	ADJ
gujaf-66	115	9	-	-	PUNCT
gujaf-66	115	10	m	m	NOUN
gujaf-66	115	11	-	-	PUNCT
gujaf-66	115	12	score	score	NOUN
gujaf-66	115	13	index	index	NOUN
gujaf-66	115	14	;	;	PUNCT
gujaf-66	115	15	b	b	NUM
gujaf-66	115	16	represents	represent	VERB
gujaf-66	115	17	managerial	managerial	ADJ
gujaf-66	115	18	ownership	ownership	NOUN
gujaf-66	115	19	;	;	PUNCT
gujaf-66	115	20	c	c	PROPN
gujaf-66	115	21	represents	represent	VERB
gujaf-66	115	22	audit	audit	NOUN
gujaf-66	115	23	tenure	tenure	NOUN
gujaf-66	115	24	;	;	PUNCT
gujaf-66	115	25	d	d	PRON
gujaf-66	115	26	represents	represent	VERB
gujaf-66	115	27	board	board	NOUN
gujaf-66	115	28	gender	gender	NOUN
gujaf-66	115	29	diversity	diversity	NOUN
gujaf-66	115	30	;	;	PUNCT
gujaf-66	115	31	e	e	PRON
gujaf-66	115	32	represents	represent	VERB
gujaf-66	115	33	audit	audit	NOUN
gujaf-66	115	34	committee	committee	NOUN
gujaf-66	115	35	independence	independence	NOUN
gujaf-66	115	36	while	while	SCONJ
gujaf-66	115	37	f	f	PROPN
gujaf-66	115	38	represents	represent	VERB
gujaf-66	115	39	firm	firm	ADJ
gujaf-66	115	40	size	size	NOUN
gujaf-66	115	41	.	.	PUNCT
gujaf-66	116	1	table	table	NOUN
gujaf-66	116	2	2	2	NUM
gujaf-66	116	3	indicates	indicate	VERB
gujaf-66	116	4	absence	absence	NOUN
gujaf-66	116	5	of	of	ADP
gujaf-66	116	6	harmful	harmful	ADJ
gujaf-66	116	7	multicollinearity	multicollinearity	NOUN
gujaf-66	116	8	between	between	ADP
gujaf-66	116	9	the	the	DET
gujaf-66	116	10	factors	factor	NOUN
gujaf-66	116	11	influencing	influence	VERB
gujaf-66	116	12	auditor	auditor	NOUN
gujaf-66	116	13	independence	independence	NOUN
gujaf-66	116	14	.	.	PUNCT
gujaf-66	117	1	the	the	DET
gujaf-66	117	2	association	association	NOUN
gujaf-66	117	3	between	between	ADP
gujaf-66	117	4	managerial	managerial	ADJ
gujaf-66	117	5	ownership	ownership	NOUN
gujaf-66	117	6	and	and	CCONJ
gujaf-66	117	7	auditor	auditor	NOUN
gujaf-66	117	8	independence	independence	NOUN
gujaf-66	117	9	is	be	AUX
gujaf-66	117	10	positive	positive	ADJ
gujaf-66	117	11	(	(	PUNCT
gujaf-66	117	12	r=	r=	ADJ
gujaf-66	117	13	0.015	0.015	NUM
gujaf-66	117	14	)	)	PUNCT
gujaf-66	117	15	.	.	PUNCT
gujaf-66	118	1	board	board	NOUN
gujaf-66	118	2	gender	gender	NOUN
gujaf-66	118	3	diversity	diversity	NOUN
gujaf-66	118	4	is	be	AUX
gujaf-66	118	5	positively	positively	ADV
gujaf-66	118	6	correlated	correlate	VERB
gujaf-66	118	7	with	with	ADP
gujaf-66	118	8	auditor	auditor	NOUN
gujaf-66	118	9	independence	independence	NOUN
gujaf-66	118	10	(	(	PUNCT
gujaf-66	118	11	r=	r=	PROPN
gujaf-66	118	12	0.008	0.008	NUM
gujaf-66	118	13	)	)	PUNCT
gujaf-66	118	14	.	.	PUNCT
gujaf-66	119	1	audit	audit	NOUN
gujaf-66	119	2	tenure	tenure	NOUN
gujaf-66	119	3	is	be	AUX
gujaf-66	119	4	weak	weak	ADJ
gujaf-66	119	5	and	and	CCONJ
gujaf-66	119	6	positively	positively	ADV
gujaf-66	119	7	related	relate	VERB
gujaf-66	119	8	with	with	ADP
gujaf-66	119	9	auditor	auditor	NOUN
gujaf-66	119	10	independence	independence	NOUN
gujaf-66	119	11	(	(	PUNCT
gujaf-66	119	12	r=0.054	r=0.054	PROPN
gujaf-66	119	13	)	)	PUNCT
gujaf-66	119	14	;	;	PUNCT
gujaf-66	119	15	audit	audit	NOUN
gujaf-66	119	16	committee	committee	NOUN
gujaf-66	119	17	independence	independence	NOUN
gujaf-66	119	18	is	be	AUX
gujaf-66	119	19	positively	positively	ADV
gujaf-66	119	20	correlated	correlate	VERB
gujaf-66	119	21	with	with	ADP
gujaf-66	119	22	auditor	auditor	NOUN
gujaf-66	119	23	independence	independence	NOUN
gujaf-66	119	24	(	(	PUNCT
gujaf-66	119	25	r=0.008	r=0.008	NOUN
gujaf-66	119	26	)	)	PUNCT
gujaf-66	119	27	.	.	PUNCT
gujaf-66	120	1	the	the	DET
gujaf-66	120	2	association	association	NOUN
gujaf-66	120	3	between	between	ADP
gujaf-66	120	4	the	the	DET
gujaf-66	120	5	control	control	NOUN
gujaf-66	120	6	variable	variable	NOUN
gujaf-66	120	7	,	,	PUNCT
gujaf-66	120	8	firm	firm	ADJ
gujaf-66	120	9	size	size	NOUN
gujaf-66	120	10	is	be	AUX
gujaf-66	120	11	weak	weak	ADJ
gujaf-66	120	12	and	and	CCONJ
gujaf-66	120	13	positive	positive	ADJ
gujaf-66	120	14	in	in	ADP
gujaf-66	120	15	the	the	DET
gujaf-66	120	16	sampled	sample	VERB
gujaf-66	120	17	firm	firm	NOUN
gujaf-66	120	18	.	.	PUNCT
gujaf-66	121	1	the	the	DET
gujaf-66	121	2	correlation	correlation	NOUN
gujaf-66	121	3	between	between	ADP
gujaf-66	121	4	auditor	auditor	NOUN
gujaf-66	121	5	independence	independence	NOUN
gujaf-66	121	6	and	and	CCONJ
gujaf-66	121	7	the	the	DET
gujaf-66	121	8	key	key	ADJ
gujaf-66	121	9	explanatory	explanatory	ADJ
gujaf-66	121	10	variables	variable	NOUN
gujaf-66	121	11	suggests	suggest	VERB
gujaf-66	121	12	these	these	DET
gujaf-66	121	13	variables	variable	NOUN
gujaf-66	121	14	are	be	AUX
gujaf-66	121	15	key	key	ADJ
gujaf-66	121	16	drivers	driver	NOUN
gujaf-66	121	17	of	of	ADP
gujaf-66	121	18	auditor	auditor	NOUN
gujaf-66	121	19	independence	independence	NOUN
gujaf-66	121	20	in	in	ADP
gujaf-66	121	21	listed	list	VERB
gujaf-66	121	22	firms	firm	NOUN
gujaf-66	121	23	in	in	ADP
gujaf-66	121	24	nigeria	nigeria	PROPN
gujaf-66	121	25	.	.	PUNCT
gujaf-66	122	1	gusau	gusau	PROPN
gujaf-66	122	2	journal	journal	PROPN
gujaf-66	122	3	of	of	ADP
gujaf-66	122	4	accounting	accounting	NOUN
gujaf-66	122	5	and	and	CCONJ
gujaf-66	122	6	finance	finance	NOUN
gujaf-66	122	7	,	,	PUNCT
gujaf-66	122	8	vol	vol	NOUN
gujaf-66	122	9	.	.	PROPN
gujaf-66	122	10	2	2	NUM
gujaf-66	122	11	,	,	PUNCT
gujaf-66	122	12	issue	issue	NOUN
gujaf-66	122	13	2	2	NUM
gujaf-66	122	14	,	,	PUNCT
gujaf-66	122	15	april	april	PROPN
gujaf-66	122	16	,	,	PUNCT
gujaf-66	122	17	2021	2021	NUM
gujaf-66	122	18	8	8	NUM
gujaf-66	122	19	table	table	NOUN
gujaf-66	122	20	3	3	NUM
gujaf-66	122	21	:	:	PUNCT
gujaf-66	122	22	regression	regression	NOUN
gujaf-66	122	23	result	result	NOUN
gujaf-66	122	24	(	(	PUNCT
gujaf-66	122	25	1	1	NUM
gujaf-66	122	26	)	)	PUNCT
gujaf-66	122	27	(	(	PUNCT
gujaf-66	122	28	3	3	X
gujaf-66	122	29	)	)	PUNCT
gujaf-66	122	30	(	(	PUNCT
gujaf-66	122	31	4	4	NUM
gujaf-66	122	32	)	)	PUNCT
gujaf-66	122	33	(	(	PUNCT
gujaf-66	122	34	5	5	NUM
gujaf-66	122	35	)	)	PUNCT
gujaf-66	122	36	(	(	PUNCT
gujaf-66	122	37	6	6	NUM
gujaf-66	122	38	)	)	PUNCT
gujaf-66	122	39	(	(	PUNCT
gujaf-66	122	40	7	7	X
gujaf-66	122	41	)	)	PUNCT
gujaf-66	122	42	pols	pol	NOUN
gujaf-66	122	43	fe	fe	X
gujaf-66	122	44	dgmm1	dgmm1	NOUN
gujaf-66	122	45	dgmm2	dgmm2	X
gujaf-66	122	46	sgmm1	sgmm1	PROPN
gujaf-66	123	1	sgmm2	sgmm2	PROPN
gujaf-66	123	2	bms	bms	PROPN
gujaf-66	123	3	0.687	0.687	PROPN
gujaf-66	123	4	*	*	PUNCT
gujaf-66	123	5	*	*	PUNCT
gujaf-66	123	6	*	*	PUNCT
gujaf-66	123	7	0.179	0.179	NUM
gujaf-66	123	8	0.185	0.185	NUM
gujaf-66	123	9	0.072	0.072	NUM
gujaf-66	123	10	*	*	PUNCT
gujaf-66	123	11	*	*	PUNCT
gujaf-66	123	12	*	*	PUNCT
gujaf-66	123	13	0.273	0.273	NUM
gujaf-66	123	14	0.268	0.268	NUM
gujaf-66	123	15	*	*	PUNCT
gujaf-66	124	1	*	*	PUNCT
gujaf-66	124	2	*	*	PUNCT
gujaf-66	125	1	[	[	X
gujaf-66	125	2	0.11	0.11	NUM
gujaf-66	125	3	]	]	X
gujaf-66	126	1	[	[	X
gujaf-66	126	2	0.20	0.20	NUM
gujaf-66	126	3	]	]	PUNCT
gujaf-66	127	1	[	[	X
gujaf-66	127	2	0.38	0.38	X
gujaf-66	127	3	]	]	PUNCT
gujaf-66	127	4	[	[	X
gujaf-66	127	5	0.03	0.03	NUM
gujaf-66	127	6	]	]	X
gujaf-66	128	1	[	[	X
gujaf-66	128	2	0.17	0.17	X
gujaf-66	128	3	]	]	X
gujaf-66	129	1	[	[	X
gujaf-66	129	2	0.02	0.02	NUM
gujaf-66	129	3	]	]	PUNCT
gujaf-66	129	4	mgo	mgo	PROPN
gujaf-66	129	5	0.004	0.004	NUM
gujaf-66	129	6	0.004	0.004	NUM
gujaf-66	129	7	0.021	0.021	NUM
gujaf-66	129	8	0.002	0.002	NUM
gujaf-66	129	9	0.010	0.010	NUM
gujaf-66	129	10	0.006	0.006	NUM
gujaf-66	129	11	*	*	PUNCT
gujaf-66	129	12	*	*	PUNCT
gujaf-66	129	13	*	*	PUNCT
gujaf-66	130	1	[	[	X
gujaf-66	130	2	0.00	0.00	NUM
gujaf-66	130	3	]	]	X
gujaf-66	131	1	[	[	X
gujaf-66	131	2	0.01	0.01	NUM
gujaf-66	131	3	]	]	PUNCT
gujaf-66	132	1	[	[	X
gujaf-66	132	2	0.02	0.02	NUM
gujaf-66	132	3	]	]	PUNCT
gujaf-66	133	1	[	[	X
gujaf-66	133	2	0.00	0.00	NUM
gujaf-66	133	3	]	]	X
gujaf-66	134	1	[	[	X
gujaf-66	134	2	0.01	0.01	NUM
gujaf-66	134	3	]	]	PUNCT
gujaf-66	135	1	[	[	X
gujaf-66	135	2	0.00	0.00	NUM
gujaf-66	135	3	]	]	PUNCT
gujaf-66	135	4	auditten	auditten	VERB
gujaf-66	135	5	0.023	0.023	NUM
gujaf-66	135	6	0.013	0.013	NUM
gujaf-66	135	7	-0.143	-0.143	NOUN
gujaf-66	135	8	-0.005	-0.005	PUNCT
gujaf-66	135	9	0.025	0.025	NUM
gujaf-66	135	10	0.038	0.038	NUM
gujaf-66	135	11	*	*	PUNCT
gujaf-66	135	12	*	*	PUNCT
gujaf-66	135	13	*	*	PUNCT
gujaf-66	136	1	[	[	X
gujaf-66	136	2	0.03	0.03	NUM
gujaf-66	136	3	]	]	X
gujaf-66	137	1	[	[	X
gujaf-66	137	2	0.10	0.10	NUM
gujaf-66	137	3	]	]	PUNCT
gujaf-66	138	1	[	[	X
gujaf-66	138	2	0.31	0.31	NUM
gujaf-66	138	3	]	]	PUNCT
gujaf-66	139	1	[	[	X
gujaf-66	139	2	0.04	0.04	NUM
gujaf-66	139	3	]	]	PUNCT
gujaf-66	140	1	[	[	X
gujaf-66	140	2	0.08	0.08	NUM
gujaf-66	140	3	]	]	PUNCT
gujaf-66	141	1	[	[	X
gujaf-66	141	2	0.01	0.01	NUM
gujaf-66	141	3	]	]	PUNCT
gujaf-66	141	4	audcind	audcind	VERB
gujaf-66	141	5	2.756	2.756	NUM
gujaf-66	141	6	*	*	PUNCT
gujaf-66	141	7	*	*	PUNCT
gujaf-66	141	8	*	*	PUNCT
gujaf-66	142	1	11.212	11.212	NUM
gujaf-66	142	2	*	*	PUNCT
gujaf-66	142	3	*	*	PUNCT
gujaf-66	142	4	*	*	PUNCT
gujaf-66	142	5	4.569	4.569	NUM
gujaf-66	142	6	0.455	0.455	NUM
gujaf-66	142	7	2.172	2.172	NUM
gujaf-66	142	8	*	*	PUNCT
gujaf-66	142	9	*	*	PUNCT
gujaf-66	142	10	0.599	0.599	NUM
gujaf-66	142	11	*	*	PUNCT
gujaf-66	142	12	*	*	PUNCT
gujaf-66	142	13	*	*	PUNCT
gujaf-66	143	1	[	[	X
gujaf-66	143	2	0.89	0.89	NUM
gujaf-66	143	3	]	]	X
gujaf-66	144	1	[	[	X
gujaf-66	144	2	4.10	4.10	NUM
gujaf-66	144	3	]	]	PUNCT
gujaf-66	145	1	[	[	X
gujaf-66	145	2	6.36	6.36	NUM
gujaf-66	145	3	]	]	PUNCT
gujaf-66	146	1	[	[	X
gujaf-66	146	2	1.38	1.38	NUM
gujaf-66	146	3	]	]	PUNCT
gujaf-66	147	1	[	[	X
gujaf-66	147	2	0.94	0.94	NUM
gujaf-66	147	3	]	]	X
gujaf-66	147	4	[	[	X
gujaf-66	147	5	0.36	0.36	NUM
gujaf-66	147	6	]	]	PUNCT
gujaf-66	147	7	bgd	bgd	NOUN
gujaf-66	147	8	0.036	0.036	NUM
gujaf-66	147	9	*	*	PUNCT
gujaf-66	147	10	*	*	PUNCT
gujaf-66	147	11	*	*	PUNCT
gujaf-66	147	12	0.027	0.027	NUM
gujaf-66	147	13	0.018	0.018	NUM
gujaf-66	147	14	0.027	0.027	NUM
gujaf-66	147	15	0.025	0.025	NUM
gujaf-66	147	16	0.036	0.036	NUM
gujaf-66	147	17	*	*	PUNCT
gujaf-66	148	1	[	[	X
gujaf-66	148	2	0.01	0.01	NUM
gujaf-66	148	3	]	]	PUNCT
gujaf-66	149	1	[	[	X
gujaf-66	149	2	0.03	0.03	NUM
gujaf-66	149	3	]	]	X
gujaf-66	149	4	[	[	X
gujaf-66	149	5	0.08	0.08	NUM
gujaf-66	149	6	]	]	PUNCT
gujaf-66	150	1	[	[	X
gujaf-66	150	2	0.02	0.02	NUM
gujaf-66	150	3	]	]	PUNCT
gujaf-66	151	1	[	[	X
gujaf-66	151	2	0.03	0.03	NUM
gujaf-66	151	3	]	]	X
gujaf-66	151	4	[	[	X
gujaf-66	151	5	0.01	0.01	NUM
gujaf-66	151	6	]	]	PUNCT
gujaf-66	151	7	fsize	fsize	NOUN
gujaf-66	151	8	-0.248	-0.248	PUNCT
gujaf-66	151	9	*	*	PUNCT
gujaf-66	151	10	*	*	PUNCT
gujaf-66	151	11	*	*	PUNCT
gujaf-66	151	12	-0.931	-0.931	PUNCT
gujaf-66	151	13	*	*	PUNCT
gujaf-66	151	14	*	*	PUNCT
gujaf-66	151	15	*	*	PUNCT
gujaf-66	151	16	-3.195	-3.195	ADP
gujaf-66	151	17	*	*	PUNCT
gujaf-66	151	18	*	*	PUNCT
gujaf-66	151	19	*	*	PUNCT
gujaf-66	151	20	-1.187	-1.187	PUNCT
gujaf-66	152	1	*	*	PUNCT
gujaf-66	152	2	*	*	PUNCT
gujaf-66	152	3	*	*	PUNCT
gujaf-66	152	4	-0.486	-0.486	PUNCT
gujaf-66	153	1	*	*	PUNCT
gujaf-66	153	2	*	*	PUNCT
gujaf-66	153	3	*	*	PUNCT
gujaf-66	153	4	-0.341	-0.341	PUNCT
gujaf-66	154	1	*	*	PUNCT
gujaf-66	154	2	*	*	PUNCT
gujaf-66	154	3	*	*	PUNCT
gujaf-66	155	1	[	[	X
gujaf-66	155	2	0.07	0.07	NUM
gujaf-66	155	3	]	]	PUNCT
gujaf-66	155	4	[	[	X
gujaf-66	155	5	0.25	0.25	NUM
gujaf-66	155	6	]	]	PUNCT
gujaf-66	156	1	[	[	X
gujaf-66	156	2	0.80	0.80	NUM
gujaf-66	156	3	]	]	PUNCT
gujaf-66	157	1	[	[	X
gujaf-66	157	2	0.29	0.29	X
gujaf-66	157	3	]	]	X
gujaf-66	158	1	[	[	X
gujaf-66	158	2	0.10	0.10	NUM
gujaf-66	158	3	]	]	PUNCT
gujaf-66	159	1	[	[	X
gujaf-66	159	2	0.04	0.04	NUM
gujaf-66	159	3	]	]	PUNCT
gujaf-66	159	4	constant	constant	ADJ
gujaf-66	159	5	265.711	265.711	NUM
gujaf-66	159	6	*	*	PUNCT
gujaf-66	159	7	*	*	PUNCT
gujaf-66	159	8	*	*	PUNCT
gujaf-66	159	9	267.072	267.072	NUM
gujaf-66	159	10	*	*	PUNCT
gujaf-66	159	11	*	*	PUNCT
gujaf-66	159	12	*	*	PUNCT
gujaf-66	160	1	241.280	241.280	NUM
gujaf-66	160	2	*	*	PUNCT
gujaf-66	160	3	*	*	PUNCT
gujaf-66	160	4	*	*	PUNCT
gujaf-66	160	5	262.878	262.878	NUM
gujaf-66	160	6	*	*	PUNCT
gujaf-66	160	7	*	*	PUNCT
gujaf-66	160	8	*	*	PUNCT
gujaf-66	161	1	[	[	X
gujaf-66	161	2	1.67	1.67	NUM
gujaf-66	161	3	]	]	X
gujaf-66	162	1	[	[	X
gujaf-66	162	2	3.00	3.00	NUM
gujaf-66	162	3	]	]	PUNCT
gujaf-66	162	4	[	[	X
gujaf-66	162	5	8.26	8.26	NUM
gujaf-66	162	6	]	]	X
gujaf-66	162	7	[	[	X
gujaf-66	162	8	18.12	18.12	NUM
gujaf-66	162	9	]	]	X
gujaf-66	162	10	breusch	breusch	NOUN
gujaf-66	162	11	and	and	CCONJ
gujaf-66	162	12	pagan	pagan	VERB
gujaf-66	162	13	hausman	hausman	PROPN
gujaf-66	162	14	test	test	NOUN
gujaf-66	162	15	76.82	76.82	NUM
gujaf-66	162	16	*	*	NOUN
gujaf-66	162	17	*	*	PUNCT
gujaf-66	162	18	*	*	PUNCT
gujaf-66	162	19	heteroscedasticity	heteroscedasticity	NOUN
gujaf-66	162	20	(	(	PUNCT
gujaf-66	162	21	modified	modify	VERB
gujaf-66	162	22	wald	wald	PROPN
gujaf-66	162	23	test	test	NOUN
gujaf-66	162	24	)	)	PUNCT
gujaf-66	162	25	8.5e+07	8.5e+07	NOUN
gujaf-66	162	26	*	*	PUNCT
gujaf-66	162	27	*	*	PUNCT
gujaf-66	162	28	*	*	PUNCT
gujaf-66	162	29	autocorrelation	autocorrelation	NOUN
gujaf-66	162	30	(	(	PUNCT
gujaf-66	162	31	wooldridge	wooldridge	PROPN
gujaf-66	162	32	test	test	NOUN
gujaf-66	162	33	)	)	PUNCT
gujaf-66	163	1	25.716	25.716	NUM
gujaf-66	163	2	*	*	PUNCT
gujaf-66	163	3	*	*	PUNCT
gujaf-66	163	4	*	*	VERB
gujaf-66	163	5	observations	observation	NOUN
gujaf-66	163	6	825	825	NUM
gujaf-66	163	7	660	660	NUM
gujaf-66	163	8	660	660	NUM
gujaf-66	163	9	660	660	NUM
gujaf-66	163	10	825	825	NUM
gujaf-66	163	11	825	825	NUM
gujaf-66	163	12	no	no	INTJ
gujaf-66	163	13	.	.	PUNCT
gujaf-66	163	14	of	of	ADP
gujaf-66	163	15	instruments	instrument	NOUN
gujaf-66	163	16	64	64	NUM
gujaf-66	164	1	64	64	NUM
gujaf-66	164	2	102	102	NUM
gujaf-66	164	3	102	102	NUM
gujaf-66	164	4	no	no	NOUN
gujaf-66	164	5	.	.	PUNCT
gujaf-66	165	1	of	of	ADP
gujaf-66	165	2	groups	group	NOUN
gujaf-66	165	3	165	165	NUM
gujaf-66	165	4	165	165	NUM
gujaf-66	165	5	165	165	NUM
gujaf-66	165	6	165	165	NUM
gujaf-66	165	7	165	165	NUM
gujaf-66	165	8	arellano	arellano	NOUN
gujaf-66	165	9	-	-	PUNCT
gujaf-66	165	10	bond	bond	NOUN
gujaf-66	165	11	:	:	PUNCT
gujaf-66	165	12	ar(1	ar(1	NOUN
gujaf-66	165	13	)	)	PUNCT
gujaf-66	165	14	0.028	0.028	NUM
gujaf-66	165	15	0.260	0.260	NUM
gujaf-66	165	16	0.001	0.001	NUM
gujaf-66	165	17	0.035	0.035	NUM
gujaf-66	165	18	arellano	arellano	PROPN
gujaf-66	165	19	-	-	PUNCT
gujaf-66	165	20	bond	bond	NOUN
gujaf-66	165	21	:	:	PUNCT
gujaf-66	165	22	ar(2	ar(2	NOUN
gujaf-66	165	23	)	)	PUNCT
gujaf-66	165	24	0.300	0.300	NUM
gujaf-66	165	25	0.295	0.295	NUM
gujaf-66	165	26	0.039	0.039	NUM
gujaf-66	165	27	0.158	0.158	NUM
gujaf-66	165	28	hansen	hansen	NOUN
gujaf-66	165	29	test	test	NOUN
gujaf-66	165	30	(	(	PUNCT
gujaf-66	165	31	p	p	NOUN
gujaf-66	165	32	-	-	PUNCT
gujaf-66	165	33	val	val	NOUN
gujaf-66	165	34	)	)	PUNCT
gujaf-66	165	35	1.000	1.000	NUM
gujaf-66	165	36	0.851	0.851	NUM
gujaf-66	165	37	standard	standard	ADJ
gujaf-66	165	38	errors	error	NOUN
gujaf-66	165	39	in	in	ADP
gujaf-66	165	40	brackets	bracket	NOUN
gujaf-66	165	41	*	*	PUNCT
gujaf-66	166	1	p	p	X
gujaf-66	166	2	<	<	X
gujaf-66	166	3	0.1	0.1	NUM
gujaf-66	166	4	,	,	PUNCT
gujaf-66	166	5	*	*	PUNCT
gujaf-66	166	6	*	*	PUNCT
gujaf-66	167	1	p	p	X
gujaf-66	167	2	<	<	X
gujaf-66	167	3	0.05	0.05	NUM
gujaf-66	167	4	,	,	PUNCT
gujaf-66	167	5	*	*	PUNCT
gujaf-66	167	6	*	*	PUNCT
gujaf-66	167	7	*	*	PUNCT
gujaf-66	167	8	p	p	X
gujaf-66	167	9	<	<	X
gujaf-66	167	10	0.01	0.01	NUM
gujaf-66	167	11	table	table	NOUN
gujaf-66	167	12	3	3	NUM
gujaf-66	167	13	relates	relate	VERB
gujaf-66	167	14	the	the	DET
gujaf-66	167	15	effect	effect	NOUN
gujaf-66	167	16	of	of	ADP
gujaf-66	167	17	the	the	DET
gujaf-66	167	18	selected	select	VERB
gujaf-66	167	19	explanatory	explanatory	ADJ
gujaf-66	167	20	variables	variable	NOUN
gujaf-66	167	21	on	on	ADP
gujaf-66	167	22	auditor	auditor	NOUN
gujaf-66	167	23	independence	independence	NOUN
gujaf-66	167	24	of	of	ADP
gujaf-66	167	25	the	the	DET
gujaf-66	167	26	firms	firm	NOUN
gujaf-66	167	27	in	in	ADP
gujaf-66	167	28	nigeria	nigeria	PROPN
gujaf-66	167	29	.	.	PUNCT
gujaf-66	168	1	the	the	DET
gujaf-66	168	2	ar	ar	PROPN
gujaf-66	168	3	(	(	PUNCT
gujaf-66	168	4	2	2	NUM
gujaf-66	168	5	)	)	PUNCT
gujaf-66	168	6	specification	specification	NOUN
gujaf-66	168	7	test	test	NOUN
gujaf-66	168	8	and	and	CCONJ
gujaf-66	168	9	hansen	hansen	PROPN
gujaf-66	168	10	test	test	PROPN
gujaf-66	168	11	indicate	indicate	VERB
gujaf-66	168	12	the	the	DET
gujaf-66	168	13	model	model	NOUN
gujaf-66	168	14	is	be	AUX
gujaf-66	168	15	economically	economically	ADV
gujaf-66	168	16	insignificant	insignificant	ADJ
gujaf-66	168	17	and	and	CCONJ
gujaf-66	168	18	remained	remain	VERB
gujaf-66	168	19	valid	valid	ADJ
gujaf-66	168	20	.	.	PUNCT
gujaf-66	169	1	this	this	PRON
gujaf-66	169	2	implies	imply	VERB
gujaf-66	169	3	the	the	DET
gujaf-66	169	4	model	model	NOUN
gujaf-66	169	5	was	be	AUX
gujaf-66	169	6	properly	properly	ADV
gujaf-66	169	7	specified	specify	VERB
gujaf-66	169	8	and	and	CCONJ
gujaf-66	169	9	there	there	PRON
gujaf-66	169	10	is	be	VERB
gujaf-66	169	11	absence	absence	NOUN
gujaf-66	169	12	of	of	ADP
gujaf-66	169	13	second	second	ADJ
gujaf-66	169	14	order	order	NOUN
gujaf-66	169	15	correlation	correlation	NOUN
gujaf-66	169	16	in	in	ADP
gujaf-66	169	17	the	the	DET
gujaf-66	169	18	regression	regression	NOUN
gujaf-66	169	19	result	result	NOUN
gujaf-66	169	20	.	.	PUNCT
gujaf-66	170	1	two	two	NUM
gujaf-66	170	2	period	period	NOUN
gujaf-66	170	3	lag	lag	NOUN
gujaf-66	170	4	of	of	ADP
gujaf-66	170	5	beneish	beneish	ADJ
gujaf-66	170	6	-	-	PUNCT
gujaf-66	170	7	m	m	NOUN
gujaf-66	170	8	-	-	NOUN
gujaf-66	170	9	score	score	NOUN
gujaf-66	170	10	(	(	PUNCT
gujaf-66	170	11	auditor	auditor	NOUN
gujaf-66	170	12	independence	independence	NOUN
gujaf-66	170	13	)	)	PUNCT
gujaf-66	170	14	is	be	AUX
gujaf-66	170	15	positive	positive	ADJ
gujaf-66	170	16	and	and	CCONJ
gujaf-66	170	17	statistically	statistically	ADV
gujaf-66	170	18	significant	significant	ADJ
gujaf-66	170	19	.	.	PUNCT
gujaf-66	171	1	managerial	managerial	ADJ
gujaf-66	171	2	ownership	ownership	NOUN
gujaf-66	171	3	exerted	exert	VERB
gujaf-66	171	4	positive	positive	ADJ
gujaf-66	171	5	and	and	CCONJ
gujaf-66	171	6	significant	significant	ADJ
gujaf-66	171	7	effect	effect	NOUN
gujaf-66	171	8	on	on	ADP
gujaf-66	171	9	auditor	auditor	NOUN
gujaf-66	171	10	independence	independence	NOUN
gujaf-66	171	11	in	in	ADP
gujaf-66	171	12	the	the	DET
gujaf-66	171	13	nigerian	nigerian	ADJ
gujaf-66	171	14	listed	list	VERB
gujaf-66	171	15	firms	firm	NOUN
gujaf-66	171	16	.	.	PUNCT
gujaf-66	172	1	the	the	DET
gujaf-66	172	2	finding	finding	NOUN
gujaf-66	172	3	agrees	agree	VERB
gujaf-66	172	4	with	with	ADP
gujaf-66	172	5	eiya	eiya	NOUN
gujaf-66	172	6	and	and	CCONJ
gujaf-66	172	7	ogbeide	ogbeide	ADJ
gujaf-66	172	8	(	(	PUNCT
gujaf-66	172	9	2014	2014	NUM
gujaf-66	172	10	)	)	PUNCT
gujaf-66	172	11	;	;	PUNCT
gujaf-66	172	12	kantudu	kantudu	NOUN
gujaf-66	172	13	and	and	CCONJ
gujaf-66	172	14	samaila	samaila	PROPN
gujaf-66	172	15	(	(	PUNCT
gujaf-66	172	16	2015	2015	NUM
gujaf-66	172	17	)	)	PUNCT
gujaf-66	172	18	;	;	PUNCT
gujaf-66	172	19	ogbonnaya	ogbonnaya	ADJ
gujaf-66	172	20	,	,	PUNCT
gujaf-66	172	21	ekwe	ekwe	NOUN
gujaf-66	172	22	and	and	CCONJ
gujaf-66	172	23	ihendinihu	ihendinihu	NOUN
gujaf-66	172	24	(	(	PUNCT
gujaf-66	172	25	2016	2016	NUM
gujaf-66	172	26	)	)	PUNCT
gujaf-66	172	27	.	.	PUNCT
gujaf-66	173	1	it	it	PRON
gujaf-66	173	2	however	however	ADV
gujaf-66	173	3	fails	fail	VERB
gujaf-66	173	4	to	to	PART
gujaf-66	173	5	agree	agree	VERB
gujaf-66	173	6	with	with	ADP
gujaf-66	173	7	the	the	DET
gujaf-66	173	8	research	research	NOUN
gujaf-66	173	9	findings	finding	NOUN
gujaf-66	173	10	of	of	ADP
gujaf-66	173	11	lenox	lenox	NOUN
gujaf-66	173	12	(	(	PUNCT
gujaf-66	173	13	2005	2005	NUM
gujaf-66	173	14	)	)	PUNCT
gujaf-66	173	15	;	;	PUNCT
gujaf-66	173	16	qomariah	qomariah	NOUN
gujaf-66	173	17	(	(	PUNCT
gujaf-66	173	18	2013	2013	NUM
gujaf-66	173	19	)	)	PUNCT
gujaf-66	173	20	and	and	CCONJ
gujaf-66	173	21	fei	fei	PROPN
gujaf-66	173	22	(	(	PUNCT
gujaf-66	173	23	2015	2015	NUM
gujaf-66	173	24	)	)	PUNCT
gujaf-66	173	25	.	.	PUNCT
gujaf-66	174	1	gusau	gusau	PROPN
gujaf-66	174	2	journal	journal	PROPN
gujaf-66	174	3	of	of	ADP
gujaf-66	174	4	accounting	accounting	NOUN
gujaf-66	174	5	and	and	CCONJ
gujaf-66	174	6	finance	finance	NOUN
gujaf-66	174	7	,	,	PUNCT
gujaf-66	174	8	vol	vol	NOUN
gujaf-66	174	9	.	.	PROPN
gujaf-66	174	10	2	2	NUM
gujaf-66	174	11	,	,	PUNCT
gujaf-66	174	12	issue	issue	NOUN
gujaf-66	174	13	2	2	NUM
gujaf-66	174	14	,	,	PUNCT
gujaf-66	174	15	april	april	PROPN
gujaf-66	174	16	,	,	PUNCT
gujaf-66	174	17	2021	2021	NUM
gujaf-66	174	18	9	9	NUM
gujaf-66	174	19	audit	audit	NOUN
gujaf-66	174	20	committee	committee	NOUN
gujaf-66	174	21	independence	independence	NOUN
gujaf-66	174	22	is	be	AUX
gujaf-66	174	23	observed	observe	VERB
gujaf-66	174	24	to	to	PART
gujaf-66	174	25	have	have	VERB
gujaf-66	174	26	a	a	DET
gujaf-66	174	27	positive	positive	ADJ
gujaf-66	174	28	and	and	CCONJ
gujaf-66	174	29	significant	significant	ADJ
gujaf-66	174	30	effect	effect	NOUN
gujaf-66	174	31	on	on	ADP
gujaf-66	174	32	auditor	auditor	NOUN
gujaf-66	174	33	independence	independence	NOUN
gujaf-66	174	34	in	in	ADP
gujaf-66	174	35	nigerian	nigerian	ADJ
gujaf-66	174	36	listed	list	VERB
gujaf-66	174	37	firms	firm	NOUN
gujaf-66	174	38	.	.	PUNCT
gujaf-66	175	1	the	the	DET
gujaf-66	175	2	finding	finding	NOUN
gujaf-66	175	3	is	be	AUX
gujaf-66	175	4	in	in	ADP
gujaf-66	175	5	tandem	tandem	NOUN
gujaf-66	175	6	with	with	ADP
gujaf-66	175	7	studies	study	NOUN
gujaf-66	175	8	of	of	ADP
gujaf-66	175	9	gosh	gosh	PROPN
gujaf-66	175	10	(	(	PUNCT
gujaf-66	175	11	2009	2009	NUM
gujaf-66	175	12	)	)	PUNCT
gujaf-66	175	13	;	;	PUNCT
gujaf-66	175	14	chang	chang	PROPN
gujaf-66	175	15	and	and	CCONJ
gujaf-66	175	16	sun	sun	PROPN
gujaf-66	175	17	(	(	PUNCT
gujaf-66	175	18	2010	2010	NUM
gujaf-66	175	19	)	)	PUNCT
gujaf-66	175	20	;	;	PUNCT
gujaf-66	175	21	carcello	carcello	PROPN
gujaf-66	175	22	,	,	PUNCT
gujaf-66	175	23	et	et	PROPN
gujaf-66	175	24	al	al	PROPN
gujaf-66	175	25	.	.	PROPN
gujaf-66	175	26	(	(	PUNCT
gujaf-66	175	27	2006	2006	NUM
gujaf-66	175	28	)	)	PUNCT
gujaf-66	175	29	which	which	PRON
gujaf-66	175	30	reported	report	VERB
gujaf-66	175	31	that	that	SCONJ
gujaf-66	175	32	an	an	DET
gujaf-66	175	33	effective	effective	ADJ
gujaf-66	175	34	audit	audit	NOUN
gujaf-66	175	35	committee	committee	NOUN
gujaf-66	175	36	independence	independence	NOUN
gujaf-66	175	37	is	be	AUX
gujaf-66	175	38	favourably	favourably	ADV
gujaf-66	175	39	associated	associate	VERB
gujaf-66	175	40	with	with	ADP
gujaf-66	175	41	audit	audit	NOUN
gujaf-66	175	42	independence	independence	NOUN
gujaf-66	175	43	in	in	ADP
gujaf-66	175	44	the	the	DET
gujaf-66	175	45	post	post	ADJ
gujaf-66	175	46	-	-	ADJ
gujaf-66	175	47	sarbenesoxley	sarbenesoxley	ADJ
gujaf-66	175	48	studies	study	NOUN
gujaf-66	175	49	.	.	PUNCT
gujaf-66	176	1	the	the	DET
gujaf-66	176	2	finding	finding	NOUN
gujaf-66	176	3	however	however	ADV
gujaf-66	176	4	is	be	AUX
gujaf-66	176	5	inconsistent	inconsistent	ADJ
gujaf-66	176	6	with	with	ADP
gujaf-66	176	7	ayoola	ayoola	PROPN
gujaf-66	176	8	(	(	PUNCT
gujaf-66	176	9	2013	2013	NUM
gujaf-66	176	10	)	)	PUNCT
gujaf-66	176	11	.	.	PUNCT
gujaf-66	177	1	audit	audit	NOUN
gujaf-66	177	2	tenure	tenure	NOUN
gujaf-66	177	3	exerted	exert	VERB
gujaf-66	177	4	a	a	DET
gujaf-66	177	5	significant	significant	ADJ
gujaf-66	177	6	impact	impact	NOUN
gujaf-66	177	7	on	on	ADP
gujaf-66	177	8	auditor	auditor	NOUN
gujaf-66	177	9	independence	independence	NOUN
gujaf-66	177	10	in	in	ADP
gujaf-66	177	11	the	the	DET
gujaf-66	177	12	sampled	sample	VERB
gujaf-66	177	13	firms	firm	NOUN
gujaf-66	177	14	.	.	PUNCT
gujaf-66	178	1	the	the	DET
gujaf-66	178	2	finding	finding	NOUN
gujaf-66	178	3	is	be	AUX
gujaf-66	178	4	consistent	consistent	ADJ
gujaf-66	178	5	salawu	salawu	NOUN
gujaf-66	178	6	(	(	PUNCT
gujaf-66	178	7	2017	2017	NUM
gujaf-66	178	8	)	)	PUNCT
gujaf-66	178	9	;	;	PUNCT
gujaf-66	178	10	enofe	enofe	PROPN
gujaf-66	178	11	et	et	PROPN
gujaf-66	178	12	al	al	PROPN
gujaf-66	178	13	.	.	PROPN
gujaf-66	179	1	(	(	PUNCT
gujaf-66	179	2	2013	2013	NUM
gujaf-66	179	3	)	)	PUNCT
gujaf-66	179	4	;	;	PUNCT
gujaf-66	180	1	geiger	geiger	PROPN
gujaf-66	180	2	and	and	CCONJ
gujaf-66	180	3	raghunandan	raghunandan	PROPN
gujaf-66	180	4	(	(	PUNCT
gujaf-66	180	5	2002	2002	NUM
gujaf-66	180	6	)	)	PUNCT
gujaf-66	180	7	and	and	CCONJ
gujaf-66	180	8	coyle	coyle	PROPN
gujaf-66	180	9	(	(	PUNCT
gujaf-66	180	10	2010	2010	NUM
gujaf-66	180	11	.	.	PUNCT
gujaf-66	181	1	board	board	NOUN
gujaf-66	181	2	gender	gender	NOUN
gujaf-66	181	3	diversity	diversity	NOUN
gujaf-66	181	4	is	be	AUX
gujaf-66	181	5	positive	positive	ADJ
gujaf-66	181	6	and	and	CCONJ
gujaf-66	181	7	nonsignificant	nonsignificant	ADJ
gujaf-66	181	8	on	on	ADP
gujaf-66	181	9	auditor	auditor	NOUN
gujaf-66	181	10	independence	independence	NOUN
gujaf-66	181	11	in	in	ADP
gujaf-66	181	12	the	the	DET
gujaf-66	181	13	listed	list	VERB
gujaf-66	181	14	firms	firm	NOUN
gujaf-66	181	15	in	in	ADP
gujaf-66	181	16	nigeria	nigeria	PROPN
gujaf-66	181	17	in	in	ADP
gujaf-66	181	18	the	the	DET
gujaf-66	181	19	reference	reference	NOUN
gujaf-66	181	20	period	period	NOUN
gujaf-66	181	21	.	.	PUNCT
gujaf-66	182	1	the	the	DET
gujaf-66	182	2	finding	finding	NOUN
gujaf-66	182	3	is	be	AUX
gujaf-66	182	4	in	in	ADP
gujaf-66	182	5	line	line	NOUN
gujaf-66	182	6	with	with	ADP
gujaf-66	182	7	thiruvadi	thiruvadi	NOUN
gujaf-66	182	8	(	(	PUNCT
gujaf-66	182	9	2012	2012	NUM
gujaf-66	182	10	)	)	PUNCT
gujaf-66	182	11	;	;	PUNCT
gujaf-66	182	12	ittohen	ittohen	PROPN
gujaf-66	182	13	et	et	PROPN
gujaf-66	182	14	al	al	PROPN
gujaf-66	182	15	.	.	PROPN
gujaf-66	182	16	(	(	PUNCT
gujaf-66	182	17	2009	2009	NUM
gujaf-66	182	18	)	)	PUNCT
gujaf-66	182	19	;	;	PUNCT
gujaf-66	182	20	and	and	CCONJ
gujaf-66	182	21	bliss	bliss	ADJ
gujaf-66	182	22	,	,	PUNCT
gujaf-66	182	23	muniandy	muniandy	NOUN
gujaf-66	182	24	and	and	CCONJ
gujaf-66	182	25	majid	majid	PROPN
gujaf-66	182	26	(	(	PUNCT
gujaf-66	182	27	2007	2007	NUM
gujaf-66	182	28	)	)	PUNCT
gujaf-66	182	29	which	which	PRON
gujaf-66	182	30	reported	report	VERB
gujaf-66	182	31	a	a	DET
gujaf-66	182	32	positive	positive	ADJ
gujaf-66	182	33	relationship	relationship	NOUN
gujaf-66	182	34	between	between	ADP
gujaf-66	182	35	presence	presence	NOUN
gujaf-66	182	36	of	of	ADP
gujaf-66	182	37	women	woman	NOUN
gujaf-66	182	38	in	in	ADP
gujaf-66	182	39	firms	firm	NOUN
gujaf-66	182	40	and	and	CCONJ
gujaf-66	182	41	audit	audit	NOUN
gujaf-66	182	42	quality	quality	NOUN
gujaf-66	182	43	.	.	PUNCT
gujaf-66	183	1	firm	firm	ADJ
gujaf-66	183	2	size	size	NOUN
gujaf-66	183	3	is	be	AUX
gujaf-66	183	4	negative	negative	ADJ
gujaf-66	183	5	and	and	CCONJ
gujaf-66	183	6	significant	significant	ADJ
gujaf-66	183	7	on	on	ADP
gujaf-66	183	8	auditor	auditor	NOUN
gujaf-66	183	9	independence	independence	NOUN
gujaf-66	183	10	in	in	ADP
gujaf-66	183	11	the	the	DET
gujaf-66	183	12	listed	list	VERB
gujaf-66	183	13	firms	firm	NOUN
gujaf-66	183	14	.	.	PUNCT
gujaf-66	184	1	the	the	DET
gujaf-66	184	2	study	study	NOUN
gujaf-66	184	3	finding	finding	NOUN
gujaf-66	184	4	is	be	AUX
gujaf-66	184	5	in	in	ADP
gujaf-66	184	6	tandem	tandem	NOUN
gujaf-66	184	7	with	with	ADP
gujaf-66	184	8	babatolu	babatolu	NOUN
gujaf-66	184	9	,	,	PUNCT
gujaf-66	184	10	aigienohuwa	aigienohuwa	PROPN
gujaf-66	184	11	and	and	CCONJ
gujaf-66	184	12	uniamikogbo	uniamikogbo	ADJ
gujaf-66	184	13	(	(	PUNCT
gujaf-66	184	14	2016	2016	NUM
gujaf-66	184	15	)	)	PUNCT
gujaf-66	184	16	.	.	PUNCT
gujaf-66	185	1	5	5	X
gujaf-66	185	2	.	.	X
gujaf-66	185	3	conclusion	conclusion	NOUN
gujaf-66	185	4	and	and	CCONJ
gujaf-66	185	5	recommendations	recommendation	NOUN
gujaf-66	185	6	this	this	DET
gujaf-66	185	7	study	study	NOUN
gujaf-66	185	8	examined	examine	VERB
gujaf-66	185	9	the	the	DET
gujaf-66	185	10	factors	factor	NOUN
gujaf-66	185	11	influencing	influence	VERB
gujaf-66	185	12	auditor	auditor	NOUN
gujaf-66	185	13	independence	independence	NOUN
gujaf-66	185	14	in	in	ADP
gujaf-66	185	15	firms	firm	NOUN
gujaf-66	185	16	in	in	ADP
gujaf-66	185	17	nigeria	nigeria	PROPN
gujaf-66	185	18	.	.	PUNCT
gujaf-66	186	1	the	the	DET
gujaf-66	186	2	study	study	NOUN
gujaf-66	186	3	is	be	AUX
gujaf-66	186	4	a	a	DET
gujaf-66	186	5	departure	departure	NOUN
gujaf-66	186	6	from	from	ADP
gujaf-66	186	7	previously	previously	ADV
gujaf-66	186	8	used	use	VERB
gujaf-66	186	9	measures	measure	NOUN
gujaf-66	186	10	of	of	ADP
gujaf-66	186	11	auditor	auditor	NOUN
gujaf-66	186	12	independence	independence	NOUN
gujaf-66	186	13	like	like	ADP
gujaf-66	186	14	audit	audit	NOUN
gujaf-66	186	15	fee	fee	NOUN
gujaf-66	186	16	to	to	ADP
gujaf-66	186	17	the	the	DET
gujaf-66	186	18	use	use	NOUN
gujaf-66	186	19	of	of	ADP
gujaf-66	186	20	beneish	beneish	ADJ
gujaf-66	186	21	mscore	mscore	PROPN
gujaf-66	186	22	index	index	NOUN
gujaf-66	186	23	which	which	PRON
gujaf-66	186	24	has	have	VERB
gujaf-66	186	25	the	the	DET
gujaf-66	186	26	potency	potency	NOUN
gujaf-66	186	27	of	of	ADP
gujaf-66	186	28	revealing	reveal	VERB
gujaf-66	186	29	manipulated	manipulate	VERB
gujaf-66	186	30	accounting	accounting	NOUN
gujaf-66	186	31	numbers	number	NOUN
gujaf-66	186	32	and	and	CCONJ
gujaf-66	186	33	consequently	consequently	ADV
gujaf-66	186	34	the	the	DET
gujaf-66	186	35	level	level	NOUN
gujaf-66	186	36	of	of	ADP
gujaf-66	186	37	objectivity	objectivity	NOUN
gujaf-66	186	38	and	and	CCONJ
gujaf-66	186	39	independence	independence	NOUN
gujaf-66	186	40	of	of	ADP
gujaf-66	186	41	the	the	DET
gujaf-66	186	42	external	external	ADJ
gujaf-66	186	43	auditor	auditor	NOUN
gujaf-66	186	44	in	in	ADP
gujaf-66	186	45	the	the	DET
gujaf-66	186	46	course	course	NOUN
gujaf-66	186	47	of	of	ADP
gujaf-66	186	48	audit	audit	NOUN
gujaf-66	186	49	assignment	assignment	NOUN
gujaf-66	186	50	in	in	ADP
gujaf-66	186	51	firms	firm	NOUN
gujaf-66	186	52	.	.	PUNCT
gujaf-66	187	1	this	this	DET
gujaf-66	187	2	study	study	NOUN
gujaf-66	187	3	concludes	conclude	VERB
gujaf-66	187	4	that	that	SCONJ
gujaf-66	187	5	audit	audit	NOUN
gujaf-66	187	6	committee	committee	NOUN
gujaf-66	187	7	independence	independence	NOUN
gujaf-66	187	8	,	,	PUNCT
gujaf-66	187	9	managerial	managerial	ADJ
gujaf-66	187	10	ownership	ownership	NOUN
gujaf-66	187	11	and	and	CCONJ
gujaf-66	187	12	audit	audit	NOUN
gujaf-66	187	13	tenure	tenure	NOUN
gujaf-66	187	14	are	be	AUX
gujaf-66	187	15	a	a	DET
gujaf-66	187	16	key	key	ADJ
gujaf-66	187	17	driver	driver	NOUN
gujaf-66	187	18	of	of	ADP
gujaf-66	187	19	auditor	auditor	NOUN
gujaf-66	187	20	independence	independence	NOUN
gujaf-66	187	21	among	among	ADP
gujaf-66	187	22	listed	list	VERB
gujaf-66	187	23	firms	firm	NOUN
gujaf-66	187	24	nigeria	nigeria	PRON
gujaf-66	187	25	.	.	PUNCT
gujaf-66	188	1	this	this	DET
gujaf-66	188	2	study	study	NOUN
gujaf-66	188	3	contributes	contribute	VERB
gujaf-66	188	4	to	to	ADP
gujaf-66	188	5	knowledge	knowledge	NOUN
gujaf-66	188	6	in	in	ADP
gujaf-66	188	7	developing	develop	VERB
gujaf-66	188	8	countries	country	NOUN
gujaf-66	188	9	,	,	PUNCT
gujaf-66	188	10	being	be	AUX
gujaf-66	188	11	the	the	DET
gujaf-66	188	12	first	first	ADJ
gujaf-66	188	13	to	to	PART
gujaf-66	188	14	empirically	empirically	ADV
gujaf-66	188	15	measure	measure	VERB
gujaf-66	188	16	auditor	auditor	NOUN
gujaf-66	188	17	independence	independence	NOUN
gujaf-66	188	18	through	through	ADP
gujaf-66	188	19	the	the	DET
gujaf-66	188	20	beneish	beneish	PROPN
gujaf-66	188	21	mscore	mscore	PROPN
gujaf-66	188	22	index	index	PROPN
gujaf-66	188	23	.	.	PUNCT
gujaf-66	189	1	following	follow	VERB
gujaf-66	189	2	this	this	PRON
gujaf-66	189	3	,	,	PUNCT
gujaf-66	189	4	the	the	DET
gujaf-66	189	5	study	study	NOUN
gujaf-66	189	6	suggests	suggest	VERB
gujaf-66	189	7	that	that	SCONJ
gujaf-66	189	8	listed	list	VERB
gujaf-66	189	9	firms	firm	NOUN
gujaf-66	189	10	in	in	ADP
gujaf-66	189	11	nigeria	nigeria	PROPN
gujaf-66	189	12	should	should	AUX
gujaf-66	189	13	encourage	encourage	VERB
gujaf-66	189	14	increased	increased	ADJ
gujaf-66	189	15	director	director	NOUN
gujaf-66	189	16	and	and	CCONJ
gujaf-66	189	17	managerial	managerial	ADJ
gujaf-66	189	18	ownership	ownership	NOUN
gujaf-66	189	19	in	in	ADP
gujaf-66	189	20	a	a	DET
gujaf-66	189	21	concentrated	concentrated	ADJ
gujaf-66	189	22	manner	manner	NOUN
gujaf-66	189	23	and	and	CCONJ
gujaf-66	189	24	independent	independent	ADJ
gujaf-66	189	25	board	board	NOUN
gujaf-66	189	26	members	member	NOUN
gujaf-66	189	27	in	in	ADP
gujaf-66	189	28	audit	audit	NOUN
gujaf-66	189	29	committee	committee	NOUN
gujaf-66	189	30	as	as	SCONJ
gujaf-66	189	31	this	this	PRON
gujaf-66	189	32	will	will	AUX
gujaf-66	189	33	contribute	contribute	VERB
gujaf-66	189	34	to	to	ADP
gujaf-66	189	35	the	the	DET
gujaf-66	189	36	enhancement	enhancement	NOUN
gujaf-66	189	37	of	of	ADP
gujaf-66	189	38	external	external	ADJ
gujaf-66	189	39	auditor	auditor	NOUN
gujaf-66	189	40	independence	independence	NOUN
gujaf-66	189	41	.	.	PUNCT
gujaf-66	190	1	future	future	ADJ
gujaf-66	190	2	researchers	researcher	NOUN
gujaf-66	190	3	should	should	AUX
gujaf-66	190	4	empirically	empirically	ADV
gujaf-66	190	5	examine	examine	VERB
gujaf-66	190	6	impact	impact	NOUN
gujaf-66	190	7	of	of	ADP
gujaf-66	190	8	board	board	NOUN
gujaf-66	190	9	director	director	NOUN
gujaf-66	190	10	religion	religion	NOUN
gujaf-66	190	11	,	,	PUNCT
gujaf-66	190	12	proportion	proportion	NOUN
gujaf-66	190	13	of	of	ADP
gujaf-66	190	14	women	woman	NOUN
gujaf-66	190	15	,	,	PUNCT
gujaf-66	190	16	board	board	NOUN
gujaf-66	190	17	director	director	NOUN
gujaf-66	190	18	political	political	ADJ
gujaf-66	190	19	connection	connection	NOUN
gujaf-66	190	20	,	,	PUNCT
gujaf-66	190	21	and	and	CCONJ
gujaf-66	190	22	board	board	NOUN
gujaf-66	190	23	director	director	NOUN
gujaf-66	190	24	attitude	attitude	NOUN
gujaf-66	190	25	to	to	ADP
gujaf-66	190	26	risk	risk	NOUN
gujaf-66	190	27	,	,	PUNCT
gujaf-66	190	28	age	age	NOUN
gujaf-66	190	29	of	of	ADP
gujaf-66	190	30	an	an	DET
gujaf-66	190	31	audit	audit	NOUN
gujaf-66	190	32	firm	firm	NOUN
gujaf-66	190	33	and	and	CCONJ
gujaf-66	190	34	spirituality	spirituality	NOUN
gujaf-66	190	35	of	of	ADP
gujaf-66	190	36	an	an	DET
gujaf-66	190	37	auditor	auditor	NOUN
gujaf-66	190	38	independence	independence	NOUN
gujaf-66	190	39	in	in	ADP
gujaf-66	190	40	nigeria	nigeria	PROPN
gujaf-66	190	41	and	and	CCONJ
gujaf-66	190	42	other	other	ADJ
gujaf-66	190	43	sub	sub	ADJ
gujaf-66	190	44	-	-	ADJ
gujaf-66	190	45	saharan	saharan	ADJ
gujaf-66	190	46	african	african	ADJ
gujaf-66	190	47	countries	country	NOUN
gujaf-66	190	48	.	.	PUNCT
gujaf-66	191	1	reference	reference	NOUN
gujaf-66	191	2	adeyemi	adeyemi	ADV
gujaf-66	191	3	,	,	PUNCT
gujaf-66	191	4	s.b	s.b	PROPN
gujaf-66	191	5	.	.	PROPN
gujaf-66	191	6	,	,	PUNCT
gujaf-66	191	7	&	&	CCONJ
gujaf-66	191	8	okpala	okpala	PROPN
gujaf-66	191	9	,	,	PUNCT
gujaf-66	191	10	f.t	f.t	PROPN
gujaf-66	191	11	.	.	PUNCT
gujaf-66	192	1	(	(	PUNCT
gujaf-66	192	2	2011	2011	NUM
gujaf-66	192	3	)	)	PUNCT
gujaf-66	192	4	.	.	PUNCT
gujaf-66	193	1	audit	audit	NOUN
gujaf-66	193	2	quality	quality	NOUN
gujaf-66	193	3	,	,	PUNCT
gujaf-66	193	4	corporate	corporate	ADJ
gujaf-66	193	5	governance	governance	NOUN
gujaf-66	193	6	and	and	CCONJ
gujaf-66	193	7	firm	firm	ADJ
gujaf-66	193	8	characteristics	characteristic	NOUN
gujaf-66	193	9	in	in	ADP
gujaf-66	193	10	nigeria	nigeria	PROPN
gujaf-66	193	11	.	.	PUNCT
gujaf-66	194	1	international	international	ADJ
gujaf-66	194	2	journal	journal	PROPN
gujaf-66	194	3	of	of	ADP
gujaf-66	194	4	business	business	NOUN
gujaf-66	194	5	and	and	CCONJ
gujaf-66	194	6	management	management	NOUN
gujaf-66	194	7	,	,	PUNCT
gujaf-66	194	8	5(3	5(3	NUM
gujaf-66	194	9	)	)	PUNCT
gujaf-66	194	10	,	,	PUNCT
gujaf-66	194	11	1234	1234	NUM
gujaf-66	194	12	.	.	PUNCT
gujaf-66	195	1	alhadi	alhadi	PROPN
gujaf-66	195	2	,	,	PUNCT
gujaf-66	195	3	s.a	s.a	PROPN
gujaf-66	195	4	.	.	PROPN
gujaf-66	195	5	,	,	PUNCT
gujaf-66	195	6	senik	senik	PROPN
gujaf-66	195	7	,	,	PUNCT
gujaf-66	195	8	r.	r.	PROPN
gujaf-66	195	9	,	,	PUNCT
gujaf-66	195	10	&	&	CCONJ
gujaf-66	195	11	johari	johari	PROPN
gujaf-66	195	12	,	,	PUNCT
gujaf-66	195	13	j.	j.	PROPN
gujaf-66	195	14	(	(	PUNCT
gujaf-66	195	15	2018	2018	NUM
gujaf-66	195	16	)	)	PUNCT
gujaf-66	195	17	.	.	PUNCT
gujaf-66	196	1	institutional	institutional	ADJ
gujaf-66	196	2	ownership	ownership	NOUN
gujaf-66	196	3	and	and	CCONJ
gujaf-66	196	4	earnings	earning	NOUN
gujaf-66	196	5	quality	quality	NOUN
gujaf-66	196	6	pre	pre	ADJ
gujaf-66	196	7	-	-	ADJ
gujaf-66	196	8	and	and	CCONJ
gujaf-66	196	9	post	post	ADJ
gujaf-66	196	10	-	-	ADJ
gujaf-66	196	11	ifrs	ifrs	ADJ
gujaf-66	196	12	.	.	PUNCT
gujaf-66	197	1	international	international	ADJ
gujaf-66	197	2	journal	journal	PROPN
gujaf-66	197	3	of	of	ADP
gujaf-66	197	4	economics	economic	NOUN
gujaf-66	197	5	and	and	CCONJ
gujaf-66	197	6	management	management	NOUN
gujaf-66	197	7	,	,	PUNCT
gujaf-66	197	8	12(82	12(82	NUM
gujaf-66	197	9	)	)	PUNCT
gujaf-66	197	10	,	,	PUNCT
gujaf-66	197	11	747	747	NUM
gujaf-66	197	12	-	-	SYM
gujaf-66	197	13	757	757	NUM
gujaf-66	197	14	.	.	PUNCT
gujaf-66	198	1	ali	ali	PROPN
gujaf-66	198	2	,	,	PUNCT
gujaf-66	198	3	s.	s.	PROPN
gujaf-66	198	4	,	,	PUNCT
gujaf-66	198	5	&	&	CCONJ
gujaf-66	198	6	nesrine	nesrine	PROPN
gujaf-66	198	7	,	,	PUNCT
gujaf-66	198	8	l.	l.	PROPN
gujaf-66	198	9	(	(	PUNCT
gujaf-66	198	10	2015	2015	NUM
gujaf-66	198	11	)	)	PUNCT
gujaf-66	198	12	.	.	PUNCT
gujaf-66	199	1	the	the	DET
gujaf-66	199	2	determinant	determinant	NOUN
gujaf-66	199	3	of	of	ADP
gujaf-66	199	4	perceived	perceive	VERB
gujaf-66	199	5	audit	audit	NOUN
gujaf-66	199	6	quality	quality	NOUN
gujaf-66	199	7	and	and	CCONJ
gujaf-66	199	8	auditee	auditee	NOUN
gujaf-66	199	9	satisfaction	satisfaction	NOUN
gujaf-66	199	10	in	in	ADP
gujaf-66	199	11	local	local	ADJ
gujaf-66	199	12	government	government	NOUN
gujaf-66	199	13	.	.	PUNCT
gujaf-66	200	1	journal	journal	PROPN
gujaf-66	200	2	of	of	ADP
gujaf-66	200	3	public	public	ADJ
gujaf-66	200	4	budgeting	budgeting	NOUN
gujaf-66	200	5	.	.	PUNCT
gujaf-66	201	1	accounting	accounting	PROPN
gujaf-66	201	2	&	&	CCONJ
gujaf-66	201	3	,	,	PUNCT
gujaf-66	201	4	financial	financial	ADJ
gujaf-66	201	5	management	management	NOUN
gujaf-66	201	6	,	,	PUNCT
gujaf-66	201	7	18(2	18(2	NUM
gujaf-66	201	8	)	)	PUNCT
gujaf-66	201	9	,	,	PUNCT
gujaf-66	201	10	.	.	PUNCT
gujaf-66	202	1	139,2spgs	139,2spgs	NUM
gujaf-66	202	2	ayoola	ayoola	PROPN
gujaf-66	202	3	,	,	PUNCT
gujaf-66	202	4	b.	b.	PROPN
gujaf-66	202	5	(	(	PUNCT
gujaf-66	202	6	2013	2013	NUM
gujaf-66	202	7	)	)	PUNCT
gujaf-66	202	8	.	.	PUNCT
gujaf-66	203	1	the	the	DET
gujaf-66	203	2	changing	change	VERB
gujaf-66	203	3	responsibilities	responsibility	NOUN
gujaf-66	203	4	of	of	ADP
gujaf-66	203	5	auditor	auditor	NOUN
gujaf-66	203	6	in	in	ADP
gujaf-66	203	7	detection	detection	NOUN
gujaf-66	203	8	and	and	CCONJ
gujaf-66	203	9	prevention	prevention	NOUN
gujaf-66	203	10	of	of	ADP
gujaf-66	203	11	business	business	NOUN
gujaf-66	203	12	frauds	fraud	NOUN
gujaf-66	203	13	within	within	ADP
gujaf-66	203	14	environment	environment	NOUN
gujaf-66	203	15	in	in	ADP
gujaf-66	203	16	nigeria	nigeria	PROPN
gujaf-66	203	17	.	.	PUNCT
gujaf-66	204	1	journal	journal	PROPN
gujaf-66	204	2	of	of	ADP
gujaf-66	204	3	emerging	emerge	VERB
gujaf-66	204	4	trends	trend	NOUN
gujaf-66	204	5	in	in	ADP
gujaf-66	204	6	economics	economic	NOUN
gujaf-66	204	7	and	and	CCONJ
gujaf-66	204	8	sciences	science	NOUN
gujaf-66	204	9	,	,	PUNCT
gujaf-66	204	10	1(2	1(2	NUM
gujaf-66	204	11	)	)	PUNCT
gujaf-66	204	12	,	,	PUNCT
gujaf-66	204	13	71	71	NUM
gujaf-66	204	14	-	-	SYM
gujaf-66	204	15	75	75	NUM
gujaf-66	204	16	.	.	PUNCT
gujaf-66	205	1	babatolu	babatolu	PROPN
gujaf-66	205	2	,	,	PUNCT
gujaf-66	205	3	a.	a.	PROPN
gujaf-66	205	4	,	,	PUNCT
gujaf-66	205	5	aigienohuwa	aigienohuwa	PROPN
gujaf-66	205	6	,	,	PUNCT
gujaf-66	205	7	o.	o.	PROPN
gujaf-66	205	8	&	&	CCONJ
gujaf-66	205	9	uniamikogbo	uniamikogbo	PROPN
gujaf-66	205	10	,	,	PUNCT
gujaf-66	205	11	e.	e.	PROPN
gujaf-66	205	12	(	(	PUNCT
gujaf-66	205	13	2016	2016	NUM
gujaf-66	205	14	)	)	PUNCT
gujaf-66	205	15	.	.	PUNCT
gujaf-66	206	1	auditor‘s	auditor‘s	PROPN
gujaf-66	206	2	independence	independence	NOUN
gujaf-66	206	3	and	and	CCONJ
gujaf-66	206	4	audit	audit	NOUN
gujaf-66	206	5	quality	quality	NOUN
gujaf-66	206	6	:	:	PUNCT
gujaf-66	206	7	a	a	DET
gujaf-66	206	8	study	study	NOUN
gujaf-66	206	9	of	of	ADP
gujaf-66	206	10	selected	select	VERB
gujaf-66	206	11	deposit	deposit	NOUN
gujaf-66	206	12	money	money	NOUN
gujaf-66	206	13	banks	bank	NOUN
gujaf-66	206	14	in	in	ADP
gujaf-66	206	15	nigeria	nigeria	PROPN
gujaf-66	206	16	.	.	PUNCT
gujaf-66	207	1	international	international	ADJ
gujaf-66	207	2	journal	journal	PROPN
gujaf-66	207	3	of	of	ADP
gujaf-66	207	4	accounting	accounting	NOUN
gujaf-66	207	5	and	and	CCONJ
gujaf-66	207	6	finance	finance	NOUN
gujaf-66	207	7	,	,	PUNCT
gujaf-66	207	8	5(1	5(1	NUM
gujaf-66	207	9	)	)	PUNCT
gujaf-66	207	10	,	,	PUNCT
gujaf-66	207	11	13	13	NUM
gujaf-66	207	12	-	-	SYM
gujaf-66	207	13	21	21	NUM
gujaf-66	207	14	.	.	PUNCT
gujaf-66	208	1	gusau	gusau	PROPN
gujaf-66	208	2	journal	journal	PROPN
gujaf-66	208	3	of	of	ADP
gujaf-66	208	4	accounting	accounting	NOUN
gujaf-66	208	5	and	and	CCONJ
gujaf-66	208	6	finance	finance	NOUN
gujaf-66	208	7	,	,	PUNCT
gujaf-66	208	8	vol	vol	NOUN
gujaf-66	208	9	.	.	PROPN
gujaf-66	208	10	2	2	NUM
gujaf-66	208	11	,	,	PUNCT
gujaf-66	208	12	issue	issue	NOUN
gujaf-66	208	13	2	2	NUM
gujaf-66	208	14	,	,	PUNCT
gujaf-66	208	15	april	april	PROPN
gujaf-66	208	16	,	,	PUNCT
gujaf-66	208	17	2021	2021	NUM
gujaf-66	208	18	10	10	NUM
gujaf-66	208	19	baotham	baotham	NOUN
gujaf-66	208	20	,	,	PUNCT
gujaf-66	208	21	s.	s.	PROPN
gujaf-66	208	22	,	,	PUNCT
gujaf-66	208	23	&	&	CCONJ
gujaf-66	208	24	ussahawanitchakit	ussahawanitchakit	ADV
gujaf-66	208	25	,	,	PUNCT
gujaf-66	208	26	p.	p.	NOUN
gujaf-66	208	27	(	(	PUNCT
gujaf-66	208	28	2009	2009	NUM
gujaf-66	208	29	)	)	PUNCT
gujaf-66	208	30	,	,	PUNCT
gujaf-66	208	31	audit	audit	NOUN
gujaf-66	208	32	independence	independence	NOUN
gujaf-66	208	33	,	,	PUNCT
gujaf-66	208	34	quality	quality	NOUN
gujaf-66	208	35	,	,	PUNCT
gujaf-66	208	36	and	and	CCONJ
gujaf-66	208	37	credibility	credibility	NOUN
gujaf-66	208	38	:	:	PUNCT
gujaf-66	208	39	effects	effect	NOUN
gujaf-66	208	40	on	on	ADP
gujaf-66	208	41	reputation	reputation	NOUN
gujaf-66	208	42	and	and	CCONJ
gujaf-66	208	43	sustainable	sustainable	ADJ
gujaf-66	208	44	success	success	NOUN
gujaf-66	208	45	of	of	ADP
gujaf-66	208	46	cpas	cpa	NOUN
gujaf-66	208	47	in	in	ADP
gujaf-66	208	48	thailand	thailand	PROPN
gujaf-66	208	49	,	,	PUNCT
gujaf-66	208	50	international	international	ADJ
gujaf-66	208	51	journal	journal	NOUN
gujaf-66	208	52	of	of	ADP
gujaf-66	208	53	business	business	NOUN
gujaf-66	208	54	research	research	NOUN
gujaf-66	208	55	,	,	PUNCT
gujaf-66	208	56	9(1)1	9(1)1	NUM
gujaf-66	208	57	-	-	SYM
gujaf-66	208	58	25	25	NUM
gujaf-66	208	59	.	.	PUNCT
gujaf-66	209	1	beneish	beneish	PROPN
gujaf-66	209	2	,	,	PUNCT
gujaf-66	209	3	m.d	m.d	PROPN
gujaf-66	209	4	.	.	PROPN
gujaf-66	210	1	(	(	PUNCT
gujaf-66	210	2	1990	1990	NUM
gujaf-66	210	3	)	)	PUNCT
gujaf-66	210	4	.	.	PUNCT
gujaf-66	211	1	detection	detection	NOUN
gujaf-66	211	2	of	of	ADP
gujaf-66	211	3	earnings	earning	NOUN
gujaf-66	211	4	manipulation	manipulation	NOUN
gujaf-66	211	5	.	.	PUNCT
gujaf-66	212	1	financial	financial	ADJ
gujaf-66	212	2	analyst	analyst	NOUN
gujaf-66	212	3	journal	journal	NOUN
gujaf-66	212	4	,	,	PUNCT
gujaf-66	212	5	55(5	55(5	PROPN
gujaf-66	212	6	)	)	PUNCT
gujaf-66	212	7	,	,	PUNCT
gujaf-66	212	8	2436	2436	NUM
gujaf-66	212	9	.	.	PUNCT
gujaf-66	213	1	berthelot	berthelot	PROPN
gujaf-66	213	2	,	,	PUNCT
gujaf-66	213	3	s.	s.	PROPN
gujaf-66	213	4	(	(	PUNCT
gujaf-66	213	5	2012	2012	NUM
gujaf-66	213	6	)	)	PUNCT
gujaf-66	213	7	.	.	PUNCT
gujaf-66	214	1	corporate	corporate	ADJ
gujaf-66	214	2	governance	governance	NOUN
gujaf-66	214	3	mechanisms	mechanism	NOUN
gujaf-66	214	4	,	,	PUNCT
gujaf-66	214	5	accounting	accounting	NOUN
gujaf-66	214	6	results	result	NOUN
gujaf-66	214	7	and	and	CCONJ
gujaf-66	214	8	stock	stock	NOUN
gujaf-66	214	9	valuation	valuation	NOUN
gujaf-66	214	10	in	in	ADP
gujaf-66	214	11	canada.international	canada.international	PROPN
gujaf-66	214	12	journal	journal	NOUN
gujaf-66	214	13	of	of	ADP
gujaf-66	214	14	managerial	managerial	ADJ
gujaf-66	214	15	finance	finance	NOUN
gujaf-66	214	16	,	,	PUNCT
gujaf-66	214	17	8	8	NUM
gujaf-66	214	18	,	,	PUNCT
gujaf-66	214	19	332	332	NUM
gujaf-66	214	20	–	–	PUNCT
gujaf-66	214	21	342	342	NUM
gujaf-66	214	22	.	.	PUNCT
gujaf-66	215	1	doi:10.1168/1743913121126125/.	doi:10.1168/1743913121126125/.	PROPN
gujaf-66	215	2	bliss	bliss	VERB
gujaf-66	215	3	,	,	PUNCT
gujaf-66	215	4	a.	a.	NOUN
gujaf-66	215	5	,	,	PUNCT
gujaf-66	215	6	muniandy	muniandy	NOUN
gujaf-66	215	7	,	,	PUNCT
gujaf-66	215	8	e.r	e.r	PROPN
gujaf-66	215	9	.	.	PROPN
gujaf-66	215	10	,	,	PUNCT
gujaf-66	215	11	&	&	CCONJ
gujaf-66	215	12	majid	majid	PROPN
gujaf-66	215	13	,	,	PUNCT
gujaf-66	215	14	m.	m.	NOUN
gujaf-66	215	15	(	(	PUNCT
gujaf-66	215	16	2007	2007	NUM
gujaf-66	215	17	)	)	PUNCT
gujaf-66	215	18	.	.	PUNCT
gujaf-66	216	1	toward	toward	ADP
gujaf-66	216	2	an	an	DET
gujaf-66	216	3	understanding	understanding	NOUN
gujaf-66	216	4	of	of	ADP
gujaf-66	216	5	the	the	DET
gujaf-66	216	6	factors	factor	NOUN
gujaf-66	216	7	affecting	affect	VERB
gujaf-66	216	8	the	the	DET
gujaf-66	216	9	quality	quality	NOUN
gujaf-66	216	10	of	of	ADP
gujaf-66	216	11	the	the	DET
gujaf-66	216	12	audit	audit	NOUN
gujaf-66	216	13	process	process	NOUN
gujaf-66	216	14	.	.	PUNCT
gujaf-66	217	1	auditing	audit	VERB
gujaf-66	217	2	.	.	PUNCT
gujaf-66	218	1	a	a	DET
gujaf-66	218	2	journal	journal	NOUN
gujaf-66	218	3	of	of	ADP
gujaf-66	218	4	practice	practice	NOUN
gujaf-66	218	5	and	and	CCONJ
gujaf-66	218	6	theory	theory	NOUN
gujaf-66	218	7	,	,	PUNCT
gujaf-66	218	8	24	24	NUM
gujaf-66	218	9	,	,	PUNCT
gujaf-66	218	10	88	88	NUM
gujaf-66	218	11	-	-	SYM
gujaf-66	218	12	105	105	NUM
gujaf-66	218	13	carcello	carcello	NOUN
gujaf-66	218	14	,	,	PUNCT
gujaf-66	218	15	j.v	j.v	PROPN
gujaf-66	218	16	.	.	PROPN
gujaf-66	218	17	,	,	PUNCT
gujaf-66	218	18	hollingsworth	hollingsworth	NOUN
gujaf-66	218	19	,	,	PUNCT
gujaf-66	218	20	m.	m.	NOUN
gujaf-66	218	21	,	,	PUNCT
gujaf-66	218	22	klein	klein	PROPN
gujaf-66	218	23	,	,	PUNCT
gujaf-66	218	24	k.	k.	PROPN
gujaf-66	218	25	,	,	PUNCT
gujaf-66	218	26	&	&	CCONJ
gujaf-66	218	27	neal	neal	PROPN
gujaf-66	218	28	,	,	PUNCT
gujaf-66	218	29	t.l	t.l	PROPN
gujaf-66	218	30	.	.	PUNCT
gujaf-66	218	31	(	(	PUNCT
gujaf-66	218	32	2006	2006	NUM
gujaf-66	218	33	)	)	PUNCT
gujaf-66	218	34	.	.	PUNCT
gujaf-66	219	1	audit	audit	NOUN
gujaf-66	219	2	committee	committee	NOUN
gujaf-66	219	3	composition	composition	NOUN
gujaf-66	219	4	and	and	CCONJ
gujaf-66	219	5	auditor	auditor	NOUN
gujaf-66	219	6	reporting	reporting	NOUN
gujaf-66	219	7	.	.	PUNCT
gujaf-66	220	1	the	the	DET
gujaf-66	220	2	accounting	accounting	NOUN
gujaf-66	220	3	review	review	NOUN
gujaf-66	220	4	,	,	PUNCT
gujaf-66	220	5	75(4	75(4	NOUN
gujaf-66	220	6	)	)	PUNCT
gujaf-66	220	7	,	,	PUNCT
gujaf-66	220	8	453	453	NUM
gujaf-66	220	9	–	–	PUNCT
gujaf-66	220	10	467	467	NUM
gujaf-66	220	11	.	.	X
gujaf-66	220	12	chang	chang	PROPN
gujaf-66	220	13	,	,	PUNCT
gujaf-66	220	14	j.c	j.c	PROPN
gujaf-66	220	15	.	.	PROPN
gujaf-66	220	16	,	,	PUNCT
gujaf-66	220	17	&	&	CCONJ
gujaf-66	220	18	sun	sun	PROPN
gujaf-66	220	19	(	(	PUNCT
gujaf-66	220	20	2010	2010	NUM
gujaf-66	220	21	)	)	PUNCT
gujaf-66	220	22	.	.	PUNCT
gujaf-66	221	1	does	do	AUX
gujaf-66	221	2	the	the	DET
gujaf-66	221	3	disclosure	disclosure	NOUN
gujaf-66	221	4	of	of	ADP
gujaf-66	221	5	corporate	corporate	ADJ
gujaf-66	221	6	governance	governance	NOUN
gujaf-66	221	7	structure	structure	NOUN
gujaf-66	221	8	affect	affect	VERB
gujaf-66	221	9	firms	firm	NOUN
gujaf-66	221	10	‘	‘	PART
gujaf-66	221	11	earnings	earning	NOUN
gujaf-66	221	12	quality	quality	NOUN
gujaf-66	221	13	?	?	PUNCT
gujaf-66	222	1	review	review	NOUN
gujaf-66	222	2	of	of	ADP
gujaf-66	222	3	accounting	accounting	NOUN
gujaf-66	222	4	and	and	CCONJ
gujaf-66	222	5	finance	finance	NOUN
gujaf-66	222	6	,	,	PUNCT
gujaf-66	222	7	9(3	9(3	NUM
gujaf-66	222	8	)	)	PUNCT
gujaf-66	222	9	,	,	PUNCT
gujaf-66	222	10	212	212	NUM
gujaf-66	222	11	–	–	PUNCT
gujaf-66	222	12	243	243	NUM
gujaf-66	222	13	.	.	PUNCT
gujaf-66	222	14	doi:10.1506	doi:10.1506	NOUN
gujaf-66	222	15	/	/	SYM
gujaf-66	222	16	car.26.2.8	car.26.2.8	NOUN
gujaf-66	222	17	.	.	PUNCT
gujaf-66	223	1	colye	colye	PROPN
gujaf-66	223	2	h.	h.	PROPN
gujaf-66	223	3	v.	v.	PROPN
gujaf-66	223	4	(	(	PUNCT
gujaf-66	223	5	2010	2010	NUM
gujaf-66	223	6	)	)	PUNCT
gujaf-66	223	7	.	.	PUNCT
gujaf-66	224	1	the	the	DET
gujaf-66	224	2	impact	impact	NOUN
gujaf-66	224	3	of	of	ADP
gujaf-66	224	4	audit	audit	NOUN
gujaf-66	224	5	quality	quality	NOUN
gujaf-66	224	6	and	and	CCONJ
gujaf-66	224	7	ownership	ownership	NOUN
gujaf-66	224	8	structure	structure	NOUN
gujaf-66	224	9	on	on	ADP
gujaf-66	224	10	earnings	earning	NOUN
gujaf-66	224	11	management	management	NOUN
gujaf-66	224	12	of	of	ADP
gujaf-66	224	13	listed	list	VERB
gujaf-66	224	14	firms	firm	NOUN
gujaf-66	224	15	on	on	ADP
gujaf-66	224	16	tehran	tehran	PROPN
gujaf-66	224	17	stock	stock	PROPN
gujaf-66	224	18	exchange	exchange	PROPN
gujaf-66	224	19	.	.	PUNCT
gujaf-66	225	1	international	international	ADJ
gujaf-66	225	2	business	business	NOUN
gujaf-66	225	3	management	management	NOUN
gujaf-66	225	4	,	,	PUNCT
gujaf-66	225	5	10(10	10(10	NUM
gujaf-66	225	6	)	)	PUNCT
gujaf-66	225	7	,	,	PUNCT
gujaf-66	225	8	1827	1827	NUM
gujaf-66	225	9	-	-	SYM
gujaf-66	225	10	1832	1832	NUM
gujaf-66	225	11	.	.	PUNCT
gujaf-66	226	1	eiya	eiya	PROPN
gujaf-66	226	2	,	,	PUNCT
gujaf-66	226	3	o.	o.	PROPN
gujaf-66	226	4	&	&	CCONJ
gujaf-66	226	5	ogbeide	ogbeide	ADJ
gujaf-66	226	6	,	,	PUNCT
gujaf-66	226	7	s.o	s.o	PROPN
gujaf-66	226	8	.	.	PROPN
gujaf-66	226	9	(	(	PUNCT
gujaf-66	226	10	2014	2014	NUM
gujaf-66	226	11	)	)	PUNCT
gujaf-66	226	12	.	.	PUNCT
gujaf-66	227	1	corporate	corporate	ADJ
gujaf-66	227	2	governance	governance	NOUN
gujaf-66	227	3	and	and	CCONJ
gujaf-66	227	4	audit	audit	NOUN
gujaf-66	227	5	quality	quality	NOUN
gujaf-66	227	6	of	of	ADP
gujaf-66	227	7	quoted	quote	VERB
gujaf-66	227	8	companies	company	NOUN
gujaf-66	227	9	:	:	PUNCT
gujaf-66	227	10	evidence	evidence	NOUN
gujaf-66	227	11	from	from	ADP
gujaf-66	227	12	nigeria	nigeria	PROPN
gujaf-66	227	13	.	.	PUNCT
gujaf-66	228	1	journal	journal	PROPN
gujaf-66	228	2	of	of	ADP
gujaf-66	228	3	finance	finance	NOUN
gujaf-66	228	4	and	and	CCONJ
gujaf-66	228	5	accounting	accounting	NOUN
gujaf-66	228	6	research	research	NOUN
gujaf-66	228	7	,	,	PUNCT
gujaf-66	228	8	6(2	6(2	NUM
gujaf-66	228	9	)	)	PUNCT
gujaf-66	228	10	,	,	PUNCT
gujaf-66	228	11	61	61	NUM
gujaf-66	228	12	–	–	SYM
gujaf-66	228	13	73	73	NUM
gujaf-66	228	14	.	.	PUNCT
gujaf-66	229	1	enofe	enofe	ADJ
gujaf-66	229	2	,	,	PUNCT
gujaf-66	229	3	a.o	a.o	PROPN
gujaf-66	229	4	.	.	PROPN
gujaf-66	229	5	,	,	PUNCT
gujaf-66	229	6	mgbame	mgbame	PROPN
gujaf-66	229	7	,	,	PUNCT
gujaf-66	229	8	c.n	c.n	PROPN
gujaf-66	229	9	.	.	PROPN
gujaf-66	229	10	,	,	PUNCT
gujaf-66	229	11	okunega	okunega	PROPN
gujaf-66	229	12	,	,	PUNCT
gujaf-66	229	13	e.c	e.c	PROPN
gujaf-66	229	14	.	.	PROPN
gujaf-66	229	15	,	,	PUNCT
gujaf-66	229	16	&	&	CCONJ
gujaf-66	229	17	ediae	ediae	PROPN
gujaf-66	229	18	,	,	PUNCT
gujaf-66	229	19	o.o	o.o	PROPN
gujaf-66	229	20	.	.	PROPN
gujaf-66	229	21	(	(	PUNCT
gujaf-66	229	22	2013	2013	NUM
gujaf-66	229	23	)	)	PUNCT
gujaf-66	229	24	.	.	PUNCT
gujaf-66	230	1	audit	audit	NOUN
gujaf-66	230	2	quality	quality	NOUN
gujaf-66	230	3	and	and	CCONJ
gujaf-66	230	4	auditor	auditor	NOUN
gujaf-66	230	5	independence	independence	NOUN
gujaf-66	230	6	in	in	ADP
gujaf-66	230	7	nigeria	nigeria	PROPN
gujaf-66	230	8	:	:	PUNCT
gujaf-66	230	9	an	an	DET
gujaf-66	230	10	empirical	empirical	ADJ
gujaf-66	230	11	evaluation	evaluation	NOUN
gujaf-66	230	12	.	.	PUNCT
gujaf-66	231	1	research	research	NOUN
gujaf-66	231	2	journal	journal	PROPN
gujaf-66	231	3	of	of	ADP
gujaf-66	231	4	finance	finance	NOUN
gujaf-66	231	5	and	and	CCONJ
gujaf-66	231	6	accounting	accounting	NOUN
gujaf-66	231	7	.	.	PUNCT
gujaf-66	232	1	4(11	4(11	NUM
gujaf-66	232	2	)	)	PUNCT
gujaf-66	232	3	,	,	PUNCT
gujaf-66	232	4	131	131	NUM
gujaf-66	232	5	-	-	SYM
gujaf-66	232	6	138	138	NUM
gujaf-66	232	7	.	.	PUNCT
gujaf-66	233	1	fei	fei	PROPN
gujaf-66	233	2	,	,	PUNCT
gujaf-66	233	3	c.c	c.c	PROPN
gujaf-66	233	4	.	.	PROPN
gujaf-66	233	5	(	(	PUNCT
gujaf-66	233	6	2015	2015	NUM
gujaf-66	233	7	)	)	PUNCT
gujaf-66	233	8	.	.	PUNCT
gujaf-66	234	1	the	the	DET
gujaf-66	234	2	impact	impact	NOUN
gujaf-66	234	3	of	of	ADP
gujaf-66	234	4	managerial	managerial	ADJ
gujaf-66	234	5	opportunism	opportunism	NOUN
gujaf-66	234	6	on	on	ADP
gujaf-66	234	7	earnings	earning	NOUN
gujaf-66	234	8	reliability	reliability	NOUN
gujaf-66	234	9	.	.	PUNCT
gujaf-66	235	1	international	international	ADJ
gujaf-66	235	2	journal	journal	PROPN
gujaf-66	235	3	of	of	ADP
gujaf-66	235	4	economics	economic	NOUN
gujaf-66	235	5	and	and	CCONJ
gujaf-66	235	6	finance	finance	NOUN
gujaf-66	235	7	,	,	PUNCT
gujaf-66	235	8	7(10	7(10	NUM
gujaf-66	235	9	)	)	PUNCT
gujaf-66	235	10	,	,	PUNCT
gujaf-66	235	11	222	222	NUM
gujaf-66	235	12	–	–	SYM
gujaf-66	235	13	234	234	NUM
gujaf-66	235	14	.	.	PUNCT
gujaf-66	236	1	geiger	geiger	PROPN
gujaf-66	236	2	,	,	PUNCT
gujaf-66	236	3	v.	v.	PROPN
gujaf-66	236	4	,	,	PUNCT
gujaf-66	236	5	&	&	CCONJ
gujaf-66	236	6	raghunandan	raghunandan	PROPN
gujaf-66	236	7	,	,	PUNCT
gujaf-66	236	8	n.	n.	PROPN
gujaf-66	236	9	(	(	PUNCT
gujaf-66	236	10	2002	2002	NUM
gujaf-66	236	11	)	)	PUNCT
gujaf-66	236	12	.	.	PUNCT
gujaf-66	237	1	the	the	DET
gujaf-66	237	2	association	association	NOUN
gujaf-66	237	3	between	between	ADP
gujaf-66	237	4	audit	audit	NOUN
gujaf-66	237	5	committees	committee	NOUN
gujaf-66	237	6	,	,	PUNCT
gujaf-66	237	7	compensation	compensation	NOUN
gujaf-66	237	8	incentives	incentive	NOUN
gujaf-66	237	9	,	,	PUNCT
gujaf-66	237	10	and	and	CCONJ
gujaf-66	237	11	corporate	corporate	ADJ
gujaf-66	237	12	audit	audit	NOUN
gujaf-66	237	13	fees	fee	NOUN
gujaf-66	237	14	.	.	PUNCT
gujaf-66	238	1	rev	rev	VERB
gujaf-66	238	2	quant	quant	PROPN
gujaf-66	238	3	finan	finan	PROPN
gujaf-66	238	4	acc	acc	PROPN
gujaf-66	238	5	,	,	PUNCT
gujaf-66	238	6	28(1	28(1	NOUN
gujaf-66	238	7	)	)	PUNCT
gujaf-66	238	8	,	,	PUNCT
gujaf-66	238	9	241255	241255	NUM
gujaf-66	238	10	.	.	PUNCT
gujaf-66	239	1	gosh	gosh	INTJ
gujaf-66	239	2	,	,	PUNCT
gujaf-66	239	3	a.	a.	NOUN
gujaf-66	239	4	(	(	PUNCT
gujaf-66	239	5	2009	2009	NUM
gujaf-66	239	6	)	)	PUNCT
gujaf-66	239	7	.	.	PUNCT
gujaf-66	240	1	corporate	corporate	ADJ
gujaf-66	240	2	boards	board	NOUN
gujaf-66	240	3	,	,	PUNCT
gujaf-66	240	4	audit	audit	NOUN
gujaf-66	240	5	committees	committee	NOUN
gujaf-66	240	6	and	and	CCONJ
gujaf-66	240	7	earnings	earning	NOUN
gujaf-66	240	8	management	management	NOUN
gujaf-66	240	9	:	:	PUNCT
gujaf-66	240	10	pre	pre	X
gujaf-66	240	11	–	–	PUNCT
gujaf-66	240	12	and	and	CCONJ
gujaf-66	240	13	post	post	ADJ
gujaf-66	240	14	–	–	PUNCT
gujaf-66	240	15	sox	sox	ADJ
gujaf-66	240	16	evidence	evidence	NOUN
gujaf-66	240	17	.	.	PUNCT
gujaf-66	241	1	journal	journal	NOUN
gujaf-66	241	2	of	of	ADP
gujaf-66	241	3	business	business	NOUN
gujaf-66	241	4	finance	finance	PROPN
gujaf-66	241	5	&	&	CCONJ
gujaf-66	241	6	accounting	accounting	PROPN
gujaf-66	241	7	,	,	PUNCT
gujaf-66	241	8	37(9	37(9	NUM
gujaf-66	241	9	–	–	PUNCT
gujaf-66	241	10	10	10	NUM
gujaf-66	241	11	)	)	PUNCT
gujaf-66	241	12	,	,	PUNCT
gujaf-66	241	13	1145	1145	NUM
gujaf-66	241	14	–	–	PUNCT
gujaf-66	241	15	1176	1176	NUM
gujaf-66	241	16	.	.	PUNCT
gujaf-66	242	1	doi:10.1111	doi:10.1111	ADJ
gujaf-66	242	2	/	/	SYM
gujaf-66	242	3	j.1468	j.1468	NOUN
gujaf-66	242	4	-	-	PUNCT
gujaf-66	242	5	5957.2009	5957.2009	NUM
gujaf-66	242	6	.	.	PUNCT
gujaf-66	243	1	02218.x	02218.x	PROPN
gujaf-66	243	2	.	.	PUNCT
gujaf-66	243	3	huse	huse	NOUN
gujaf-66	243	4	.	.	PUNCT
gujaf-66	244	1	a.i	a.i	PROPN
gujaf-66	244	2	.	.	PROPN
gujaf-66	244	3	,	,	PUNCT
gujaf-66	244	4	&	&	CCONJ
gujaf-66	244	5	solberg	solberg	PROPN
gujaf-66	244	6	,	,	PUNCT
gujaf-66	244	7	a.y	a.y	PROPN
gujaf-66	244	8	.	.	PROPN
gujaf-66	244	9	(	(	PUNCT
gujaf-66	244	10	2006	2006	NUM
gujaf-66	244	11	)	)	PUNCT
gujaf-66	244	12	.	.	PUNCT
gujaf-66	245	1	auditee	auditee	NOUN
gujaf-66	245	2	incentives	incentive	VERB
gujaf-66	245	3	for	for	ADP
gujaf-66	245	4	auditor	auditor	NOUN
gujaf-66	245	5	independence	independence	NOUN
gujaf-66	245	6	:	:	PUNCT
gujaf-66	245	7	the	the	DET
gujaf-66	245	8	case	case	NOUN
gujaf-66	245	9	of	of	ADP
gujaf-66	245	10	non	non	ADJ
gujaf-66	245	11	-	-	ADJ
gujaf-66	245	12	audit	audit	ADJ
gujaf-66	245	13	services	service	NOUN
gujaf-66	245	14	.	.	PUNCT
gujaf-66	246	1	the	the	DET
gujaf-66	246	2	accounting	accounting	NOUN
gujaf-66	246	3	review	review	NOUN
gujaf-66	246	4	,	,	PUNCT
gujaf-66	246	5	68(1	68(1	NOUN
gujaf-66	246	6	)	)	PUNCT
gujaf-66	246	7	,	,	PUNCT
gujaf-66	246	8	113	113	NUM
gujaf-66	246	9	-	-	SYM
gujaf-66	246	10	133	133	NUM
gujaf-66	246	11	.	.	PUNCT
gujaf-66	247	1	ittoenen	ittoenen	PROPN
gujaf-66	247	2	,	,	PUNCT
gujaf-66	247	3	k.	k.	PROPN
gujaf-66	247	4	,	,	PUNCT
gujaf-66	247	5	miettinen	miettinen	PROPN
gujaf-66	247	6	,	,	PUNCT
gujaf-66	247	7	j.	j.	PROPN
gujaf-66	247	8	,	,	PUNCT
gujaf-66	247	9	&	&	CCONJ
gujaf-66	247	10	vahamaa	vahamaa	PROPN
gujaf-66	247	11	,	,	PUNCT
gujaf-66	247	12	s.	s.	PROPN
gujaf-66	247	13	(	(	PUNCT
gujaf-66	247	14	2011	2011	NUM
gujaf-66	247	15	)	)	PUNCT
gujaf-66	247	16	.	.	PUNCT
gujaf-66	248	1	does	do	AUX
gujaf-66	248	2	female	female	ADJ
gujaf-66	248	3	representation	representation	NOUN
gujaf-66	248	4	on	on	ADP
gujaf-66	248	5	audit	audit	NOUN
gujaf-66	248	6	committee	committee	NOUN
gujaf-66	248	7	affect	affect	VERB
gujaf-66	248	8	audit	audit	NOUN
gujaf-66	248	9	fees	fee	NOUN
gujaf-66	248	10	?	?	PUNCT
gujaf-66	249	1	international	international	ADJ
gujaf-66	249	2	journal	journal	NOUN
gujaf-66	249	3	of	of	ADP
gujaf-66	249	4	banking	banking	NOUN
gujaf-66	249	5	and	and	CCONJ
gujaf-66	249	6	finance	finance	NOUN
gujaf-66	249	7	,	,	PUNCT
gujaf-66	249	8	8(1	8(1	NOUN
gujaf-66	249	9	)	)	PUNCT
gujaf-66	249	10	,	,	PUNCT
gujaf-66	249	11	4	4	NUM
gujaf-66	249	12	-	-	SYM
gujaf-66	249	13	15	15	NUM
gujaf-66	249	14	.	.	PUNCT
gujaf-66	250	1	iyengar	iyengar	PROPN
gujaf-66	250	2	,	,	PUNCT
gujaf-66	250	3	r.j	r.j	PROPN
gujaf-66	250	4	.	.	PROPN
gujaf-66	250	5	,	,	PUNCT
gujaf-66	250	6	land	land	PROPN
gujaf-66	250	7	,	,	PUNCT
gujaf-66	250	8	j.	j.	PROPN
gujaf-66	250	9	,	,	PUNCT
gujaf-66	250	10	&	&	CCONJ
gujaf-66	250	11	zanoelli	zanoelli	PROPN
gujaf-66	250	12	,	,	PUNCT
gujaf-66	250	13	e.m	e.m	PROPN
gujaf-66	250	14	.	.	PROPN
gujaf-66	250	15	(	(	PUNCT
gujaf-66	250	16	2010	2010	NUM
gujaf-66	250	17	)	)	PUNCT
gujaf-66	250	18	.	.	PUNCT
gujaf-66	251	1	does	do	AUX
gujaf-66	251	2	board	board	NOUN
gujaf-66	251	3	governance	governance	NOUN
gujaf-66	251	4	improve	improve	VERB
gujaf-66	251	5	the	the	DET
gujaf-66	251	6	quality	quality	NOUN
gujaf-66	251	7	of	of	ADP
gujaf-66	251	8	accounting	accounting	NOUN
gujaf-66	251	9	earnings	earning	NOUN
gujaf-66	251	10	?	?	PUNCT
gujaf-66	252	1	accounting	accounting	NOUN
gujaf-66	252	2	research	research	NOUN
gujaf-66	252	3	journal	journal	NOUN
gujaf-66	252	4	,	,	PUNCT
gujaf-66	252	5	23(1	23(1	NUM
gujaf-66	252	6	)	)	PUNCT
gujaf-66	252	7	,	,	PUNCT
gujaf-66	252	8	49	49	NUM
gujaf-66	252	9	–	–	SYM
gujaf-66	252	10	68	68	NUM
gujaf-66	252	11	.	.	PUNCT
gujaf-66	253	1	doi.10.1506	doi.10.1506	NOUN
gujaf-66	253	2	/	/	SYM
gujaf-66	253	3	car.26.2.9	car.26.2.9	NOUN
gujaf-66	253	4	.	.	PUNCT
gujaf-66	254	1	jiang	jiang	PROPN
gujaf-66	254	2	,	,	PUNCT
gujaf-66	254	3	w.	w.	PROPN
gujaf-66	254	4	,	,	PUNCT
gujaf-66	254	5	&	&	CCONJ
gujaf-66	254	6	anandarajan	anandarajan	PROPN
gujaf-66	254	7	,	,	PUNCT
gujaf-66	254	8	a.	a.	NOUN
gujaf-66	254	9	(	(	PUNCT
gujaf-66	254	10	2009	2009	NUM
gujaf-66	254	11	)	)	PUNCT
gujaf-66	254	12	.	.	PUNCT
gujaf-66	255	1	shareholder	shareholder	NOUN
gujaf-66	255	2	rights	right	NOUN
gujaf-66	255	3	,	,	PUNCT
gujaf-66	255	4	corporate	corporate	ADJ
gujaf-66	255	5	governance	governance	NOUN
gujaf-66	255	6	and	and	CCONJ
gujaf-66	255	7	earnings	earning	NOUN
gujaf-66	255	8	quality	quality	NOUN
gujaf-66	255	9	:	:	PUNCT
gujaf-66	255	10	the	the	DET
gujaf-66	255	11	influence	influence	NOUN
gujaf-66	255	12	of	of	ADP
gujaf-66	255	13	institutional	institutional	ADJ
gujaf-66	255	14	investors	investor	NOUN
gujaf-66	255	15	.	.	PUNCT
gujaf-66	256	1	managerial	managerial	ADJ
gujaf-66	256	2	auditing	auditing	NOUN
gujaf-66	256	3	journal	journal	NOUN
gujaf-66	256	4	,	,	PUNCT
gujaf-66	256	5	24(3	24(3	NUM
gujaf-66	256	6	)	)	PUNCT
gujaf-66	256	7	,	,	PUNCT
gujaf-66	256	8	767	767	NUM
gujaf-66	256	9	–	–	PUNCT
gujaf-66	256	10	791	791	NUM
gujaf-66	256	11	.	.	PUNCT
gujaf-66	257	1	doi:10.1108/02	doi:10.1108/02	DET
gujaf-66	257	2	6869	6869	NUM
gujaf-66	257	3	00910986402	00910986402	NUM
gujaf-66	257	4	.	.	PUNCT
gujaf-66	258	1	kane	kane	PROPN
gujaf-66	258	2	,	,	PUNCT
gujaf-66	258	3	k.h	k.h	PROPN
gujaf-66	258	4	.	.	PROPN
gujaf-66	258	5	,	,	PUNCT
gujaf-66	258	6	&	&	CCONJ
gujaf-66	258	7	velury	velury	NOUN
gujaf-66	258	8	,	,	PUNCT
gujaf-66	258	9	a	a	PRON
gujaf-66	258	10	,	,	PUNCT
gujaf-66	258	11	a.	a.	NOUN
gujaf-66	258	12	(	(	PUNCT
gujaf-66	258	13	2004	2004	NUM
gujaf-66	258	14	)	)	PUNCT
gujaf-66	258	15	.	.	PUNCT
gujaf-66	259	1	board	board	NOUN
gujaf-66	259	2	heterogeneity	heterogeneity	NOUN
gujaf-66	259	3	,	,	PUNCT
gujaf-66	259	4	corporate	corporate	ADJ
gujaf-66	259	5	diversification	diversification	NOUN
gujaf-66	259	6	and	and	CCONJ
gujaf-66	259	7	firm	firm	ADJ
gujaf-66	259	8	performance	performance	NOUN
gujaf-66	259	9	.	.	PUNCT
gujaf-66	260	1	journal	journal	NOUN
gujaf-66	260	2	of	of	ADP
gujaf-66	260	3	accounting	accounting	NOUN
gujaf-66	260	4	and	and	CCONJ
gujaf-66	260	5	economic	economic	ADJ
gujaf-66	260	6	,	,	PUNCT
gujaf-66	260	7	39(1	39(1	NUM
gujaf-66	260	8	)	)	PUNCT
gujaf-66	260	9	,	,	PUNCT
gujaf-66	260	10	163	163	NUM
gujaf-66	260	11	–	–	SYM
gujaf-66	260	12	197	197	NUM
gujaf-66	260	13	.	.	PUNCT
gujaf-66	261	1	gusau	gusau	PROPN
gujaf-66	261	2	journal	journal	PROPN
gujaf-66	261	3	of	of	ADP
gujaf-66	261	4	accounting	accounting	NOUN
gujaf-66	261	5	and	and	CCONJ
gujaf-66	261	6	finance	finance	NOUN
gujaf-66	261	7	,	,	PUNCT
gujaf-66	261	8	vol	vol	NOUN
gujaf-66	261	9	.	.	PROPN
gujaf-66	261	10	2	2	NUM
gujaf-66	261	11	,	,	PUNCT
gujaf-66	261	12	issue	issue	NOUN
gujaf-66	261	13	2	2	NUM
gujaf-66	261	14	,	,	PUNCT
gujaf-66	261	15	april	april	PROPN
gujaf-66	261	16	,	,	PUNCT
gujaf-66	261	17	2021	2021	NUM
gujaf-66	261	18	11	11	NUM
gujaf-66	261	19	kantudu	kantudu	NOUN
gujaf-66	261	20	,	,	PUNCT
gujaf-66	261	21	f.	f.	PROPN
gujaf-66	261	22	,	,	PUNCT
gujaf-66	261	23	&	&	CCONJ
gujaf-66	261	24	samaila	samaila	PROPN
gujaf-66	261	25	,	,	PUNCT
gujaf-66	261	26	d.s	d.s	PROPN
gujaf-66	261	27	.	.	PROPN
gujaf-66	261	28	(	(	PUNCT
gujaf-66	261	29	2015	2015	NUM
gujaf-66	261	30	)	)	PUNCT
gujaf-66	261	31	.	.	PUNCT
gujaf-66	262	1	an	an	DET
gujaf-66	262	2	empirical	empirical	ADJ
gujaf-66	262	3	study	study	NOUN
gujaf-66	262	4	of	of	ADP
gujaf-66	262	5	the	the	DET
gujaf-66	262	6	effects	effect	NOUN
gujaf-66	262	7	of	of	ADP
gujaf-66	262	8	audit	audit	NOUN
gujaf-66	262	9	committees	committee	NOUN
gujaf-66	262	10	,	,	PUNCT
gujaf-66	262	11	disclosure	disclosure	NOUN
gujaf-66	262	12	of	of	ADP
gujaf-66	262	13	non	non	ADJ
gujaf-66	262	14	-	-	ADJ
gujaf-66	262	15	audit	audit	ADJ
gujaf-66	262	16	fees	fee	NOUN
gujaf-66	262	17	,	,	PUNCT
gujaf-66	262	18	and	and	CCONJ
gujaf-66	262	19	other	other	ADJ
gujaf-66	262	20	issues	issue	NOUN
gujaf-66	262	21	on	on	ADP
gujaf-66	262	22	audit	audit	NOUN
gujaf-66	262	23	independence	independence	NOUN
gujaf-66	262	24	:	:	PUNCT
gujaf-66	262	25	malaysian	malaysian	ADJ
gujaf-66	262	26	evidence	evidence	NOUN
gujaf-66	262	27	.	.	PUNCT
gujaf-66	263	1	journal	journal	NOUN
gujaf-66	263	2	of	of	ADP
gujaf-66	263	3	international	international	ADJ
gujaf-66	263	4	accounting	accounting	NOUN
gujaf-66	263	5	,	,	PUNCT
gujaf-66	263	6	auditing	auditing	NOUN
gujaf-66	263	7	&	&	CCONJ
gujaf-66	263	8	taxation	taxation	NOUN
gujaf-66	263	9	,	,	PUNCT
gujaf-66	263	10	5(2	5(2	NUM
gujaf-66	263	11	)	)	PUNCT
gujaf-66	263	12	,	,	PUNCT
gujaf-66	263	13	231	231	NUM
gujaf-66	263	14	-	-	SYM
gujaf-66	263	15	248	248	NUM
gujaf-66	263	16	.	.	PUNCT
gujaf-66	264	1	koschtial	koschtial	ADJ
gujaf-66	264	2	,	,	PUNCT
gujaf-66	264	3	y.	y.	PROPN
gujaf-66	264	4	(	(	PUNCT
gujaf-66	264	5	2013	2013	NUM
gujaf-66	264	6	)	)	PUNCT
gujaf-66	264	7	.	.	PUNCT
gujaf-66	265	1	audiror	audiror	PROPN
gujaf-66	265	2	switching	switching	NOUN
gujaf-66	265	3	:	:	PUNCT
gujaf-66	265	4	the	the	DET
gujaf-66	265	5	pricing	pricing	NOUN
gujaf-66	265	6	of	of	ADP
gujaf-66	265	7	auditor	auditor	NOUN
gujaf-66	265	8	services	service	NOUN
gujaf-66	265	9	.	.	PUNCT
gujaf-66	266	1	journal	journal	NOUN
gujaf-66	266	2	of	of	ADP
gujaf-66	266	3	auditing	auditing	NOUN
gujaf-66	266	4	and	and	CCONJ
gujaf-66	266	5	accounting	accounting	NOUN
gujaf-66	266	6	,	,	PUNCT
gujaf-66	266	7	5(3	5(3	NUM
gujaf-66	266	8	)	)	PUNCT
gujaf-66	266	9	,	,	PUNCT
gujaf-66	266	10	112	112	NUM
gujaf-66	266	11	-	-	SYM
gujaf-66	266	12	125	125	NUM
gujaf-66	266	13	.	.	PUNCT
gujaf-66	267	1	kuang	kuang	PROPN
gujaf-66	267	2	,	,	PUNCT
gujaf-66	267	3	b.	b.	PROPN
gujaf-66	267	4	,	,	PUNCT
gujaf-66	267	5	&	&	CCONJ
gujaf-66	267	6	chen	chen	PROPN
gujaf-66	267	7	,	,	PUNCT
gujaf-66	267	8	x.	x.	PROPN
gujaf-66	267	9	(	(	PUNCT
gujaf-66	267	10	2011	2011	NUM
gujaf-66	267	11	)	)	PUNCT
gujaf-66	267	12	.	.	PUNCT
gujaf-66	268	1	board	board	NOUN
gujaf-66	268	2	characteristics	characteristic	NOUN
gujaf-66	268	3	and	and	CCONJ
gujaf-66	268	4	higher	high	ADJ
gujaf-66	268	5	audit	audit	NOUN
gujaf-66	268	6	quality	quality	NOUN
gujaf-66	268	7	—	—	PUNCT
gujaf-66	268	8	evidence	evidence	NOUN
gujaf-66	268	9	from	from	ADP
gujaf-66	268	10	chinese	chinese	ADJ
gujaf-66	268	11	listed	list	VERB
gujaf-66	268	12	companies	company	NOUN
gujaf-66	268	13	.	.	PUNCT
gujaf-66	269	1	in	in	ADP
gujaf-66	269	2	management	management	NOUN
gujaf-66	269	3	science	science	NOUN
gujaf-66	269	4	and	and	CCONJ
gujaf-66	269	5	industrial	industrial	ADJ
gujaf-66	269	6	engineering	engineering	NOUN
gujaf-66	269	7	(	(	PUNCT
gujaf-66	269	8	msie	msie	PROPN
gujaf-66	269	9	)	)	PUNCT
gujaf-66	269	10	,	,	PUNCT
gujaf-66	269	11	2011	2011	NUM
gujaf-66	269	12	international	international	ADJ
gujaf-66	269	13	conference	conference	NOUN
gujaf-66	269	14	on	on	ADP
gujaf-66	269	15	,	,	PUNCT
gujaf-66	269	16	348	348	NUM
gujaf-66	269	17	-	-	SYM
gujaf-66	269	18	352	352	NUM
gujaf-66	269	19	.	.	PUNCT
gujaf-66	269	20	lennox	lennox	PROPN
gujaf-66	269	21	,	,	PUNCT
gujaf-66	269	22	c.	c.	PROPN
gujaf-66	269	23	(	(	PUNCT
gujaf-66	269	24	2005	2005	NUM
gujaf-66	269	25	)	)	PUNCT
gujaf-66	269	26	.	.	PUNCT
gujaf-66	270	1	management	management	NOUN
gujaf-66	270	2	ownership	ownership	NOUN
gujaf-66	270	3	and	and	CCONJ
gujaf-66	270	4	audit	audit	NOUN
gujaf-66	270	5	firm	firm	ADJ
gujaf-66	270	6	size	size	NOUN
gujaf-66	270	7	.	.	PUNCT
gujaf-66	271	1	contemporary	contemporary	ADJ
gujaf-66	271	2	accounting	accounting	NOUN
gujaf-66	271	3	research	research	NOUN
gujaf-66	271	4	,	,	PUNCT
gujaf-66	271	5	22(1	22(1	NUM
gujaf-66	271	6	)	)	PUNCT
gujaf-66	271	7	,	,	PUNCT
gujaf-66	271	8	205	205	NUM
gujaf-66	271	9	–	–	SYM
gujaf-66	271	10	227	227	NUM
gujaf-66	271	11	.	.	PUNCT
gujaf-66	272	1	li	li	PROPN
gujaf-66	272	2	,	,	PUNCT
gujaf-66	272	3	z.j	z.j	PROPN
gujaf-66	272	4	.	.	PROPN
gujaf-66	272	5	,	,	PUNCT
gujaf-66	272	6	&	&	CCONJ
gujaf-66	272	7	lin	lin	PROPN
gujaf-66	272	8	,	,	PUNCT
gujaf-66	272	9	m.	m.	NOUN
gujaf-66	272	10	(	(	PUNCT
gujaf-66	272	11	2005	2005	NUM
gujaf-66	272	12	)	)	PUNCT
gujaf-66	272	13	.	.	PUNCT
gujaf-66	273	1	impact	impact	NOUN
gujaf-66	273	2	of	of	ADP
gujaf-66	273	3	corporate	corporate	ADJ
gujaf-66	273	4	governance	governance	NOUN
gujaf-66	273	5	on	on	ADP
gujaf-66	273	6	auditor	auditor	NOUN
gujaf-66	273	7	choice	choice	NOUN
gujaf-66	273	8	:	:	PUNCT
gujaf-66	273	9	evidence	evidence	NOUN
gujaf-66	273	10	from	from	ADP
gujaf-66	273	11	china	china	PROPN
gujaf-66	273	12	.	.	PUNCT
gujaf-66	274	1	journal	journal	PROPN
gujaf-66	274	2	of	of	ADP
gujaf-66	274	3	international	international	ADJ
gujaf-66	274	4	accounting	accounting	NOUN
gujaf-66	274	5	,	,	PUNCT
gujaf-66	274	6	auditing	auditing	NOUN
gujaf-66	274	7	&	&	CCONJ
gujaf-66	274	8	taxation	taxation	NOUN
gujaf-66	274	9	,	,	PUNCT
gujaf-66	274	10	18	18	NUM
gujaf-66	274	11	,	,	PUNCT
gujaf-66	274	12	44	44	NUM
gujaf-66	274	13	-	-	SYM
gujaf-66	274	14	59	59	NUM
gujaf-66	274	15	.	.	PUNCT
gujaf-66	275	1	majiyebo	majiyebo	NOUN
gujaf-66	275	2	,	,	PUNCT
gujaf-66	275	3	o.j	o.j	PROPN
gujaf-66	275	4	.	.	PROPN
gujaf-66	275	5	,	,	PUNCT
gujaf-66	275	6	okpanachi	okpanachi	ADV
gujaf-66	275	7	,	,	PUNCT
gujaf-66	275	8	j.	j.	PROPN
gujaf-66	275	9	,	,	PUNCT
gujaf-66	275	10	nyor	nyor	NOUN
gujaf-66	275	11	,	,	PUNCT
gujaf-66	275	12	t.	t.	PROPN
gujaf-66	275	13	,	,	PUNCT
gujaf-66	275	14	yahaya	yahaya	PROPN
gujaf-66	275	15	,	,	PUNCT
gujaf-66	275	16	o.a	o.a	PROPN
gujaf-66	275	17	.	.	PROPN
gujaf-66	275	18	&	&	CCONJ
gujaf-66	275	19	mohammed	mohammed	PROPN
gujaf-66	275	20	,	,	PUNCT
gujaf-66	275	21	a.	a.	NOUN
gujaf-66	275	22	(	(	PUNCT
gujaf-66	275	23	2018	2018	NUM
gujaf-66	275	24	)	)	PUNCT
gujaf-66	275	25	.	.	PUNCT
gujaf-66	276	1	audit	audit	NOUN
gujaf-66	276	2	committee	committee	NOUN
gujaf-66	276	3	independence	independence	NOUN
gujaf-66	276	4	,	,	PUNCT
gujaf-66	276	5	size	size	NOUN
gujaf-66	276	6	and	and	CCONJ
gujaf-66	276	7	financial	financial	ADJ
gujaf-66	276	8	reporting	reporting	NOUN
gujaf-66	276	9	quality	quality	NOUN
gujaf-66	276	10	of	of	ADP
gujaf-66	276	11	listed	list	VERB
gujaf-66	276	12	deposit	deposit	NOUN
gujaf-66	276	13	money	money	NOUN
gujaf-66	276	14	banks	bank	NOUN
gujaf-66	276	15	in	in	ADP
gujaf-66	276	16	nigeria.journal	nigeria.journal	PROPN
gujaf-66	276	17	of	of	ADP
gujaf-66	276	18	business	business	NOUN
gujaf-66	276	19	and	and	CCONJ
gujaf-66	276	20	management	management	NOUN
gujaf-66	276	21	,	,	PUNCT
gujaf-66	276	22	20(2	20(2	NUM
gujaf-66	276	23	)	)	PUNCT
gujaf-66	276	24	,	,	PUNCT
gujaf-66	276	25	40	40	NUM
gujaf-66	276	26	–	–	SYM
gujaf-66	276	27	47	47	NUM
gujaf-66	276	28	.	.	PUNCT
gujaf-66	277	1	doi:10.9790/487x-2002044047	doi:10.9790/487x-2002044047	PROPN
gujaf-66	277	2	.	.	PUNCT
gujaf-66	277	3	messier	messy	ADJ
gujaf-66	277	4	,	,	PUNCT
gujaf-66	277	5	martinov	martinov	PROPN
gujaf-66	277	6	–	–	PUNCT
gujaf-66	277	7	bennie	bennie	PROPN
gujaf-66	277	8	&	&	CCONJ
gujaf-66	277	9	eillifsen	eillifsen	PROPN
gujaf-66	277	10	,	,	PUNCT
gujaf-66	277	11	(	(	PUNCT
gujaf-66	277	12	2005	2005	NUM
gujaf-66	277	13	)	)	PUNCT
gujaf-66	277	14	.	.	PUNCT
gujaf-66	278	1	the	the	DET
gujaf-66	278	2	joint	joint	ADJ
gujaf-66	278	3	provision	provision	NOUN
gujaf-66	278	4	of	of	ADP
gujaf-66	278	5	audit	audit	NOUN
gujaf-66	278	6	and	and	CCONJ
gujaf-66	278	7	nonaudit	nonaudit	PROPN
gujaf-66	278	8	services	service	NOUN
gujaf-66	278	9	:	:	PUNCT
gujaf-66	278	10	evidence	evidence	NOUN
gujaf-66	278	11	from	from	ADP
gujaf-66	278	12	the	the	DET
gujaf-66	278	13	u.s	u.s	PROPN
gujaf-66	278	14	banking	banking	NOUN
gujaf-66	278	15	frauds	fraud	NOUN
gujaf-66	278	16	within	within	ADP
gujaf-66	278	17	a	a	DET
gujaf-66	278	18	challenging	challenging	ADJ
gujaf-66	278	19	environment	environment	NOUN
gujaf-66	278	20	in	in	ADP
gujaf-66	278	21	nigeria	nigeria	PROPN
gujaf-66	278	22	.	.	PUNCT
gujaf-66	279	1	journal	journal	PROPN
gujaf-66	279	2	of	of	ADP
gujaf-66	279	3	emerging	emerge	VERB
gujaf-66	279	4	trends	trend	NOUN
gujaf-66	279	5	in	in	ADP
gujaf-66	279	6	economics	economic	NOUN
gujaf-66	279	7	and	and	CCONJ
gujaf-66	279	8	management	management	NOUN
gujaf-66	279	9	sciences	science	NOUN
gujaf-66	279	10	,	,	PUNCT
gujaf-66	279	11	(	(	PUNCT
gujaf-66	279	12	1(2	1(2	NUM
gujaf-66	279	13	)	)	PUNCT
gujaf-66	279	14	,	,	PUNCT
gujaf-66	279	15	7175	7175	NUM
gujaf-66	279	16	.	.	PUNCT
gujaf-66	280	1	mgbame	mgbame	PROPN
gujaf-66	280	2	,	,	PUNCT
gujaf-66	280	3	c.o	c.o	PROPN
gujaf-66	280	4	.	.	PROPN
gujaf-66	280	5	,	,	PUNCT
gujaf-66	280	6	eragbhe	eragbhe	NOUN
gujaf-66	280	7	,	,	PUNCT
gujaf-66	280	8	e.	e.	PROPN
gujaf-66	280	9	&	&	CCONJ
gujaf-66	280	10	osazuwa	osazuwa	PROPN
gujaf-66	280	11	,	,	PUNCT
gujaf-66	280	12	n.p	n.p	PROPN
gujaf-66	280	13	.	.	PROPN
gujaf-66	280	14	(	(	PUNCT
gujaf-66	280	15	2012	2012	NUM
gujaf-66	280	16	)	)	PUNCT
gujaf-66	280	17	.	.	PUNCT
gujaf-66	281	1	audit	audit	NOUN
gujaf-66	281	2	partner	partner	NOUN
gujaf-66	281	3	tenure	tenure	NOUN
gujaf-66	281	4	and	and	CCONJ
gujaf-66	281	5	audit	audit	NOUN
gujaf-66	281	6	quality	quality	NOUN
gujaf-66	281	7	:	:	PUNCT
gujaf-66	281	8	an	an	DET
gujaf-66	281	9	empirical	empirical	ADJ
gujaf-66	281	10	analysis	analysis	NOUN
gujaf-66	281	11	.	.	PUNCT
gujaf-66	282	1	european	european	ADJ
gujaf-66	282	2	journal	journal	PROPN
gujaf-66	282	3	of	of	ADP
gujaf-66	282	4	business	business	NOUN
gujaf-66	282	5	management	management	NOUN
gujaf-66	282	6	,	,	PUNCT
gujaf-66	282	7	4(7	4(7	NUM
gujaf-66	282	8	)	)	PUNCT
gujaf-66	282	9	,	,	PUNCT
gujaf-66	282	10	154	154	NUM
gujaf-66	282	11	-	-	SYM
gujaf-66	282	12	162	162	NUM
gujaf-66	282	13	.	.	PUNCT
gujaf-66	283	1	mitchell	mitchell	PROPN
gujaf-66	283	2	,	,	PUNCT
gujaf-66	283	3	a.	a.	PROPN
gujaf-66	283	4	,	,	PUNCT
gujaf-66	283	5	&	&	CCONJ
gujaf-66	283	6	sikka	sikka	PROPN
gujaf-66	283	7	,	,	PUNCT
gujaf-66	283	8	p.	p.	NOUN
gujaf-66	283	9	(	(	PUNCT
gujaf-66	283	10	2002	2002	NUM
gujaf-66	283	11	)	)	PUNCT
gujaf-66	283	12	.	.	PUNCT
gujaf-66	284	1	dirty	dirty	ADJ
gujaf-66	284	2	business	business	NOUN
gujaf-66	284	3	:	:	PUNCT
gujaf-66	284	4	the	the	DET
gujaf-66	284	5	unchecked	unchecked	ADJ
gujaf-66	284	6	power	power	NOUN
gujaf-66	284	7	of	of	ADP
gujaf-66	284	8	the	the	DET
gujaf-66	284	9	major	major	ADJ
gujaf-66	284	10	accounting	accounting	NOUN
gujaf-66	284	11	firms	firm	NOUN
gujaf-66	284	12	.	.	PUNCT
gujaf-66	285	1	a	a	DET
gujaf-66	285	2	monograph	monograph	NOUN
gujaf-66	285	3	by	by	ADP
gujaf-66	285	4	the	the	DET
gujaf-66	285	5	association	association	NOUN
gujaf-66	285	6	for	for	ADP
gujaf-66	285	7	accountancy	accountancy	NOUN
gujaf-66	285	8	and	and	CCONJ
gujaf-66	285	9	business	business	NOUN
gujaf-66	285	10	affairs	affair	NOUN
gujaf-66	285	11	,	,	PUNCT
gujaf-66	285	12	basildon	basildon	PROPN
gujaf-66	285	13	,	,	PUNCT
gujaf-66	285	14	uk	uk	PROPN
gujaf-66	285	15	.	.	PROPN
gujaf-66	285	16	mohamad	mohamad	PROPN
gujaf-66	285	17	,	,	PUNCT
gujaf-66	285	18	m.	m.	NOUN
gujaf-66	285	19	,	,	PUNCT
gujaf-66	285	20	sori	sori	NOUN
gujaf-66	285	21	,	,	PUNCT
gujaf-66	285	22	o.	o.	PROPN
gujaf-66	285	23	,	,	PUNCT
gujaf-66	285	24	mohd	mohd	PROPN
gujaf-66	285	25	,	,	PUNCT
gujaf-66	285	26	h.	h.	PROPN
gujaf-66	285	27	,	,	PUNCT
gujaf-66	285	28	mohamad	mohamad	PROPN
gujaf-66	285	29	,	,	PUNCT
gujaf-66	285	30	j.	j.	PROPN
gujaf-66	285	31	(	(	PUNCT
gujaf-66	285	32	2007	2007	NUM
gujaf-66	285	33	)	)	PUNCT
gujaf-66	285	34	.	.	PUNCT
gujaf-66	286	1	audit	audit	NOUN
gujaf-66	286	2	committees	committee	NOUN
gujaf-66	286	3	and	and	CCONJ
gujaf-66	286	4	voluntary	voluntary	ADJ
gujaf-66	286	5	external	external	ADJ
gujaf-66	286	6	auditor	auditor	NOUN
gujaf-66	286	7	involvement	involvement	NOUN
gujaf-66	286	8	in	in	ADP
gujaf-66	286	9	uk	uk	PROPN
gujaf-66	286	10	interim	interim	ADJ
gujaf-66	286	11	reporting	reporting	NOUN
gujaf-66	286	12	.	.	PUNCT
gujaf-66	287	1	international	international	ADJ
gujaf-66	287	2	journal	journal	PROPN
gujaf-66	287	3	of	of	ADP
gujaf-66	287	4	auditing	auditing	NOUN
gujaf-66	287	5	,	,	PUNCT
gujaf-66	287	6	12(1	12(1	NUM
gujaf-66	287	7	)	)	PUNCT
gujaf-66	287	8	,	,	PUNCT
gujaf-66	287	9	45	45	NUM
gujaf-66	287	10	-	-	SYM
gujaf-66	287	11	63	63	NUM
gujaf-66	287	12	.	.	PUNCT
gujaf-66	288	1	mwangi	mwangi	PROPN
gujaf-66	288	2	,	,	PUNCT
gujaf-66	288	3	a.k	a.k	PROPN
gujaf-66	288	4	.	.	PROPN
gujaf-66	288	5	,	,	PUNCT
gujaf-66	288	6	oluoch	oluoch	PROPN
gujaf-66	288	7	,	,	PUNCT
gujaf-66	288	8	j.o	j.o	PROPN
gujaf-66	288	9	.	.	PROPN
gujaf-66	288	10	,	,	PUNCT
gujaf-66	288	11	muturi	muturi	PROPN
gujaf-66	288	12	,	,	PUNCT
gujaf-66	288	13	w.	w.	PROPN
gujaf-66	288	14	,	,	PUNCT
gujaf-66	288	15	&	&	CCONJ
gujaf-66	288	16	memba	memba	PROPN
gujaf-66	288	17	,	,	PUNCT
gujaf-66	288	18	f.	f.	PROPN
gujaf-66	288	19	(	(	PUNCT
gujaf-66	288	20	2017	2017	NUM
gujaf-66	288	21	)	)	PUNCT
gujaf-66	288	22	.	.	PUNCT
gujaf-66	289	1	effect	effect	NOUN
gujaf-66	289	2	of	of	ADP
gujaf-66	289	3	audit	audit	NOUN
gujaf-66	289	4	committee	committee	NOUN
gujaf-66	289	5	diversity	diversity	NOUN
gujaf-66	289	6	on	on	ADP
gujaf-66	289	7	quality	quality	NOUN
gujaf-66	289	8	of	of	ADP
gujaf-66	289	9	financial	financial	ADJ
gujaf-66	289	10	reporting	reporting	NOUN
gujaf-66	289	11	in	in	ADP
gujaf-66	289	12	noncommercial	noncommercial	ADJ
gujaf-66	289	13	state	state	NOUN
gujaf-66	289	14	corporation	corporation	NOUN
gujaf-66	289	15	in	in	ADP
gujaf-66	289	16	kenya	kenya	PROPN
gujaf-66	289	17	.	.	PUNCT
gujaf-66	290	1	international	international	ADJ
gujaf-66	290	2	journal	journal	PROPN
gujaf-66	290	3	of	of	ADP
gujaf-66	290	4	academic	academic	ADJ
gujaf-66	290	5	research	research	NOUN
gujaf-66	290	6	and	and	CCONJ
gujaf-66	290	7	social	social	ADJ
gujaf-66	290	8	sciences	science	NOUN
gujaf-66	290	9	,	,	PUNCT
gujaf-66	290	10	7(6	7(6	NUM
gujaf-66	290	11	)	)	PUNCT
gujaf-66	290	12	,	,	PUNCT
gujaf-66	290	13	288	288	NUM
gujaf-66	290	14	-	-	SYM
gujaf-66	290	15	302	302	NUM
gujaf-66	290	16	.	.	PUNCT
gujaf-66	291	1	ogbeide	ogbeide	ADJ
gujaf-66	291	2	,	,	PUNCT
gujaf-66	291	3	s.o	s.o	PROPN
gujaf-66	291	4	.	.	PROPN
gujaf-66	291	5	(	(	PUNCT
gujaf-66	291	6	2018	2018	NUM
gujaf-66	291	7	)	)	PUNCT
gujaf-66	291	8	.	.	PUNCT
gujaf-66	292	1	assessment	assessment	NOUN
gujaf-66	292	2	of	of	ADP
gujaf-66	292	3	female	female	ADJ
gujaf-66	292	4	director	director	NOUN
gujaf-66	292	5	representation	representation	NOUN
gujaf-66	292	6	in	in	ADP
gujaf-66	292	7	the	the	DET
gujaf-66	292	8	nigerian	nigerian	ADJ
gujaf-66	292	9	listed	list	VERB
gujaf-66	292	10	companies	company	NOUN
gujaf-66	292	11	.	.	PUNCT
gujaf-66	293	1	international	international	ADJ
gujaf-66	293	2	journal	journal	PROPN
gujaf-66	293	3	of	of	ADP
gujaf-66	293	4	research	research	NOUN
gujaf-66	293	5	studies	study	NOUN
gujaf-66	293	6	in	in	ADP
gujaf-66	293	7	management	management	NOUN
gujaf-66	293	8	,	,	PUNCT
gujaf-66	293	9	7(2	7(2	NUM
gujaf-66	293	10	)	)	PUNCT
gujaf-66	293	11	,	,	PUNCT
gujaf-66	293	12	47	47	NUM
gujaf-66	293	13	-	-	SYM
gujaf-66	293	14	56	56	NUM
gujaf-66	293	15	.	.	PUNCT
gujaf-66	294	1	doi	doi	PROPN
gujaf-66	294	2	.	.	PROPN
gujaf-66	294	3	10.5861	10.5861	NUM
gujaf-66	294	4	/	/	SYM
gujaf-66	294	5	ijrsm.201.2018.2013	ijrsm.201.2018.2013	PROPN
gujaf-66	294	6	ogbonnaya	ogbonnaya	NOUN
gujaf-66	294	7	,	,	PUNCT
gujaf-66	294	8	a.e	a.e	PROPN
gujaf-66	294	9	.	.	PROPN
gujaf-66	294	10	,	,	PUNCT
gujaf-66	294	11	ekwe	ekwe	ADJ
gujaf-66	294	12	,	,	PUNCT
gujaf-66	294	13	g.	g.	PROPN
gujaf-66	294	14	,	,	PUNCT
gujaf-66	294	15	&	&	CCONJ
gujaf-66	294	16	ihendinihu	ihendinihu	PROPN
gujaf-66	294	17	.	.	PUNCT
gujaf-66	295	1	f.	f.	PROPN
gujaf-66	295	2	(	(	PUNCT
gujaf-66	295	3	2016	2016	NUM
gujaf-66	295	4	)	)	PUNCT
gujaf-66	295	5	.	.	PUNCT
gujaf-66	296	1	auditor	auditor	PROPN
gujaf-66	296	2	tenure	tenure	NOUN
gujaf-66	296	3	,	,	PUNCT
gujaf-66	296	4	auditor	auditor	NOUN
gujaf-66	296	5	independence	independence	NOUN
gujaf-66	296	6	and	and	CCONJ
gujaf-66	296	7	accrual	accrual	ADJ
gujaf-66	296	8	based	base	VERB
gujaf-66	296	9	earnings	earning	NOUN
gujaf-66	296	10	management	management	NOUN
gujaf-66	296	11	of	of	ADP
gujaf-66	296	12	quoted	quote	VERB
gujaf-66	296	13	companies	company	NOUN
gujaf-66	296	14	in	in	ADP
gujaf-66	296	15	nigeria	nigeria	PROPN
gujaf-66	296	16	.	.	PUNCT
gujaf-66	297	1	european	european	PROPN
gujaf-66	297	2	journal	journal	PROPN
gujaf-66	297	3	of	of	ADP
gujaf-66	297	4	accounting	accounting	NOUN
gujaf-66	297	5	,	,	PUNCT
gujaf-66	297	6	auditing	auditing	NOUN
gujaf-66	297	7	and	and	CCONJ
gujaf-66	297	8	finance	finance	NOUN
gujaf-66	297	9	research	research	NOUN
gujaf-66	297	10	,	,	PUNCT
gujaf-66	297	11	2(22	2(22	NUM
gujaf-66	297	12	)	)	PUNCT
gujaf-66	297	13	,	,	PUNCT
gujaf-66	297	14	63	63	NUM
gujaf-66	297	15	-	-	SYM
gujaf-66	297	16	90	90	NUM
gujaf-66	297	17	.	.	PUNCT
gujaf-66	298	1	petra	petra	PROPN
gujaf-66	298	2	,	,	PUNCT
gujaf-66	298	3	s.t	s.t	PROPN
gujaf-66	298	4	.	.	PROPN
gujaf-66	298	5	(	(	PUNCT
gujaf-66	298	6	2007	2007	NUM
gujaf-66	298	7	)	)	PUNCT
gujaf-66	298	8	.	.	PUNCT
gujaf-66	299	1	the	the	DET
gujaf-66	299	2	effect	effect	NOUN
gujaf-66	299	3	of	of	ADP
gujaf-66	299	4	corporate	corporate	ADJ
gujaf-66	299	5	governance	governance	NOUN
gujaf-66	299	6	on	on	ADP
gujaf-66	299	7	the	the	DET
gujaf-66	299	8	informativeness	informativeness	NOUN
gujaf-66	299	9	of	of	ADP
gujaf-66	299	10	earnings	earning	NOUN
gujaf-66	299	11	.	.	PUNCT
gujaf-66	300	1	economics	economic	NOUN
gujaf-66	300	2	of	of	ADP
gujaf-66	300	3	governance	governance	NOUN
gujaf-66	300	4	,	,	PUNCT
gujaf-66	300	5	8(2	8(2	NUM
gujaf-66	300	6	)	)	PUNCT
gujaf-66	300	7	,	,	PUNCT
gujaf-66	300	8	129	129	NUM
gujaf-66	300	9	–	–	SYM
gujaf-66	300	10	152	152	NUM
gujaf-66	300	11	.	.	PUNCT
gujaf-66	301	1	ramadan	ramadan	PROPN
gujaf-66	301	2	,	,	PUNCT
gujaf-66	301	3	n.	n.	PROPN
gujaf-66	301	4	(	(	PUNCT
gujaf-66	301	5	2015	2015	NUM
gujaf-66	301	6	)	)	PUNCT
gujaf-66	301	7	.	.	PUNCT
gujaf-66	302	1	audit	audit	NOUN
gujaf-66	302	2	committee	committee	NOUN
gujaf-66	302	3	characteristics	characteristic	NOUN
gujaf-66	302	4	and	and	CCONJ
gujaf-66	302	5	auditor	auditor	NOUN
gujaf-66	302	6	dismissals	dismissal	NOUN
gujaf-66	302	7	following	follow	VERB
gujaf-66	302	8	―new‖	―new‖	ADJ
gujaf-66	302	9	going	go	VERB
gujaf-66	302	10	-	-	PUNCT
gujaf-66	302	11	concern	concern	NOUN
gujaf-66	302	12	reports	report	VERB
gujaf-66	302	13	.	.	PUNCT
gujaf-66	303	1	the	the	DET
gujaf-66	303	2	accounting	accounting	NOUN
gujaf-66	303	3	review	review	NOUN
gujaf-66	303	4	,	,	PUNCT
gujaf-66	303	5	78(1	78(1	NOUN
gujaf-66	303	6	)	)	PUNCT
gujaf-66	303	7	,	,	PUNCT
gujaf-66	303	8	95	95	NUM
gujaf-66	303	9	–	–	SYM
gujaf-66	303	10	117	117	NUM
gujaf-66	303	11	.	.	PUNCT
gujaf-66	304	1	salawu	salawu	PROPN
gujaf-66	304	2	,	,	PUNCT
gujaf-66	304	3	m.r	m.r	PROPN
gujaf-66	304	4	.	.	PROPN
gujaf-66	304	5	(	(	PUNCT
gujaf-66	304	6	2017	2017	NUM
gujaf-66	304	7	)	)	PUNCT
gujaf-66	304	8	.	.	PUNCT
gujaf-66	305	1	factors	factor	NOUN
gujaf-66	305	2	influencing	influence	VERB
gujaf-66	305	3	auditor	auditor	NOUN
gujaf-66	305	4	independence	independence	NOUN
gujaf-66	305	5	among	among	ADP
gujaf-66	305	6	listed	list	VERB
gujaf-66	305	7	companies	company	NOUN
gujaf-66	305	8	in	in	ADP
gujaf-66	305	9	nigeria	nigeria	PROPN
gujaf-66	305	10	.	.	PUNCT
gujaf-66	306	1	generalized	generalized	ADJ
gujaf-66	306	2	method	method	NOUN
gujaf-66	306	3	of	of	ADP
gujaf-66	306	4	moment	moment	NOUN
gujaf-66	306	5	(	(	PUNCT
gujaf-66	306	6	gmm	gmm	NOUN
gujaf-66	306	7	)	)	PUNCT
gujaf-66	306	8	approach	approach	NOUN
gujaf-66	306	9	.	.	PUNCT
gujaf-66	307	1	international	international	ADJ
gujaf-66	307	2	journal	journal	PROPN
gujaf-66	307	3	of	of	ADP
gujaf-66	307	4	economic	economic	ADJ
gujaf-66	307	5	and	and	CCONJ
gujaf-66	307	6	finance	finance	NOUN
gujaf-66	307	7	,	,	PUNCT
gujaf-66	307	8	(	(	PUNCT
gujaf-66	307	9	9(8	9(8	NUM
gujaf-66	307	10	)	)	PUNCT
gujaf-66	307	11	,	,	PUNCT
gujaf-66	307	12	191	191	NUM
gujaf-66	307	13	-	-	SYM
gujaf-66	307	14	203	203	NUM
gujaf-66	307	15	.	.	PUNCT
gujaf-66	308	1	securities	security	NOUN
gujaf-66	308	2	and	and	CCONJ
gujaf-66	308	3	exchange	exchange	PROPN
gujaf-66	308	4	commission	commission	PROPN
gujaf-66	308	5	(	(	PUNCT
gujaf-66	308	6	sec	sec	PROPN
gujaf-66	308	7	)	)	PUNCT
gujaf-66	308	8	.	.	PUNCT
gujaf-66	309	1	proxy	proxy	ADJ
gujaf-66	309	2	disclosure	disclosure	NOUN
gujaf-66	309	3	enhancements	enhancement	NOUN
gujaf-66	309	4	(	(	PUNCT
gujaf-66	309	5	2000	2000	NUM
gujaf-66	309	6	)	)	PUNCT
gujaf-66	309	7	.	.	PUNCT
gujaf-66	310	1	available	available	ADJ
gujaf-66	310	2	at	at	ADP
gujaf-66	310	3	http://www.sec.gov/rules/final/2009/33-9089.pdf	http://www.sec.gov/rules/final/2009/33-9089.pdf	PROPN
gujaf-66	310	4	(	(	PUNCT
gujaf-66	310	5	accessed	access	VERB
gujaf-66	310	6	1st	1st	PROPN
gujaf-66	310	7	july	july	PROPN
gujaf-66	310	8	,	,	PUNCT
gujaf-66	310	9	2016	2016	NUM
gujaf-66	310	10	)	)	PUNCT
gujaf-66	310	11	.	.	PUNCT
gujaf-66	311	1	http://www.sec.gov/rules/final/2009/33-9089.pdf	http://www.sec.gov/rules/final/2009/33-9089.pdf	PROPN
gujaf-66	311	2	gusau	gusau	PROPN
gujaf-66	311	3	journal	journal	PROPN
gujaf-66	311	4	of	of	ADP
gujaf-66	311	5	accounting	accounting	NOUN
gujaf-66	311	6	and	and	CCONJ
gujaf-66	311	7	finance	finance	NOUN
gujaf-66	311	8	,	,	PUNCT
gujaf-66	311	9	vol	vol	NOUN
gujaf-66	311	10	.	.	PROPN
gujaf-66	311	11	2	2	NUM
gujaf-66	311	12	,	,	PUNCT
gujaf-66	311	13	issue	issue	NOUN
gujaf-66	311	14	2	2	NUM
gujaf-66	311	15	,	,	PUNCT
gujaf-66	311	16	april	april	PROPN
gujaf-66	311	17	,	,	PUNCT
gujaf-66	311	18	2021	2021	NUM
gujaf-66	311	19	12	12	NUM
gujaf-66	311	20	sharma	sharma	NOUN
gujaf-66	311	21	,	,	PUNCT
gujaf-66	311	22	j.	j.	PROPN
gujaf-66	311	23	,	,	PUNCT
gujaf-66	311	24	&	&	CCONJ
gujaf-66	311	25	iselin	iselin	PROPN
gujaf-66	311	26	,	,	PUNCT
gujaf-66	311	27	s.	s.	PROPN
gujaf-66	311	28	(	(	PUNCT
gujaf-66	311	29	2012	2012	NUM
gujaf-66	311	30	)	)	PUNCT
gujaf-66	311	31	.	.	PUNCT
gujaf-66	312	1	multiple	multiple	ADJ
gujaf-66	312	2	board	board	NOUN
gujaf-66	312	3	appointments	appointment	NOUN
gujaf-66	312	4	and	and	CCONJ
gujaf-66	312	5	firm	firm	ADJ
gujaf-66	312	6	performance	performance	NOUN
gujaf-66	312	7	in	in	ADP
gujaf-66	312	8	emerging	emerge	VERB
gujaf-66	312	9	economies	economy	NOUN
gujaf-66	312	10	:	:	PUNCT
gujaf-66	312	11	evidence	evidence	NOUN
gujaf-66	312	12	from	from	ADP
gujaf-66	312	13	india	india	PROPN
gujaf-66	312	14	.	.	PUNCT
gujaf-66	313	1	pacific	pacific	ADJ
gujaf-66	313	2	-	-	PUNCT
gujaf-66	313	3	basin	basin	NOUN
gujaf-66	313	4	finance	finance	NOUN
gujaf-66	313	5	journal	journal	NOUN
gujaf-66	313	6	,	,	PUNCT
gujaf-66	313	7	17	17	NUM
gujaf-66	313	8	,	,	PUNCT
gujaf-66	313	9	271	271	NUM
gujaf-66	313	10	-	-	SYM
gujaf-66	313	11	293	293	NUM
gujaf-66	313	12	.	.	PUNCT
gujaf-66	314	1	stewart	stewart	PROPN
gujaf-66	314	2	,	,	PUNCT
gujaf-66	314	3	j.	j.	PROPN
gujaf-66	314	4	&	&	CCONJ
gujaf-66	314	5	munro	munro	PROPN
gujaf-66	314	6	,	,	PUNCT
gujaf-66	314	7	l.	l.	PROPN
gujaf-66	314	8	(	(	PUNCT
gujaf-66	314	9	2007	2007	NUM
gujaf-66	314	10	)	)	PUNCT
gujaf-66	314	11	.	.	PUNCT
gujaf-66	315	1	the	the	DET
gujaf-66	315	2	impact	impact	NOUN
gujaf-66	315	3	of	of	ADP
gujaf-66	315	4	audit	audit	NOUN
gujaf-66	315	5	committee	committee	NOUN
gujaf-66	315	6	existence	existence	NOUN
gujaf-66	315	7	and	and	CCONJ
gujaf-66	315	8	audit	audit	NOUN
gujaf-66	315	9	committee	committee	NOUN
gujaf-66	315	10	meeting	meeting	NOUN
gujaf-66	315	11	frequency	frequency	NOUN
gujaf-66	315	12	on	on	ADP
gujaf-66	315	13	the	the	DET
gujaf-66	315	14	external	external	ADJ
gujaf-66	315	15	audit	audit	NOUN
gujaf-66	315	16	:	:	PUNCT
gujaf-66	315	17	perceptions	perception	NOUN
gujaf-66	315	18	of	of	ADP
gujaf-66	315	19	australian	australian	ADJ
gujaf-66	315	20	auditors	auditor	NOUN
gujaf-66	315	21	.	.	PUNCT
gujaf-66	316	1	international	international	ADJ
gujaf-66	316	2	journal	journal	PROPN
gujaf-66	316	3	of	of	ADP
gujaf-66	316	4	auditing	auditing	NOUN
gujaf-66	316	5	,	,	PUNCT
gujaf-66	316	6	11	11	NUM
gujaf-66	316	7	,	,	PUNCT
gujaf-66	316	8	51	51	NUM
gujaf-66	316	9	–	–	SYM
gujaf-66	316	10	69	69	NUM
gujaf-66	316	11	.	.	PUNCT
gujaf-66	317	1	sun	sun	PROPN
gujaf-66	317	2	,	,	PUNCT
gujaf-66	317	3	j.	j.	PROPN
gujaf-66	317	4	(	(	PUNCT
gujaf-66	317	5	2013	2013	NUM
gujaf-66	317	6	)	)	PUNCT
gujaf-66	317	7	.	.	PUNCT
gujaf-66	318	1	auditor	auditor	NOUN
gujaf-66	318	2	industry	industry	NOUN
gujaf-66	318	3	specialization	specialization	NOUN
gujaf-66	318	4	,	,	PUNCT
gujaf-66	318	5	board	board	NOUN
gujaf-66	318	6	governance	governance	NOUN
gujaf-66	318	7	and	and	CCONJ
gujaf-66	318	8	earnings	earning	NOUN
gujaf-66	318	9	management	management	NOUN
gujaf-66	318	10	.	.	PUNCT
gujaf-66	319	1	managerial	managerial	ADJ
gujaf-66	319	2	auditing	auditing	NOUN
gujaf-66	319	3	review	review	NOUN
gujaf-66	319	4	,	,	PUNCT
gujaf-66	319	5	68	68	NUM
gujaf-66	319	6	,	,	PUNCT
gujaf-66	319	7	346	346	NUM
gujaf-66	319	8	–	–	PUNCT
gujaf-66	319	9	366	366	NUM
gujaf-66	319	10	.	.	PUNCT
gujaf-66	320	1	sun	sun	PROPN
gujaf-66	320	2	,	,	PUNCT
gujaf-66	320	3	j.	j.	PROPN
gujaf-66	320	4	,	,	PUNCT
gujaf-66	320	5	liu	liu	PROPN
gujaf-66	320	6	,	,	PUNCT
gujaf-66	320	7	g.	g.	PROPN
gujaf-66	320	8	&	&	CCONJ
gujaf-66	320	9	lan	lan	PROPN
gujaf-66	320	10	,	,	PUNCT
gujaf-66	320	11	g.	g.	PROPN
gujaf-66	320	12	(	(	PUNCT
gujaf-66	320	13	2011	2011	NUM
gujaf-66	320	14	)	)	PUNCT
gujaf-66	320	15	.	.	PUNCT
gujaf-66	321	1	does	do	AUX
gujaf-66	321	2	female	female	ADJ
gujaf-66	321	3	directorship	directorship	NOUN
gujaf-66	321	4	on	on	ADP
gujaf-66	321	5	independent	independent	ADJ
gujaf-66	321	6	audit	audit	NOUN
gujaf-66	321	7	committees	committee	NOUN
gujaf-66	321	8	constrain	constrain	VERB
gujaf-66	321	9	earnings	earning	NOUN
gujaf-66	321	10	management	management	NOUN
gujaf-66	321	11	?	?	PUNCT
gujaf-66	322	1	journal	journal	NOUN
gujaf-66	322	2	of	of	ADP
gujaf-66	322	3	business	business	NOUN
gujaf-66	322	4	ethics	ethic	NOUN
gujaf-66	322	5	,	,	PUNCT
gujaf-66	322	6	99(3	99(3	NUM
gujaf-66	322	7	)	)	PUNCT
gujaf-66	322	8	,	,	PUNCT
gujaf-66	322	9	369	369	NUM
gujaf-66	322	10	–	–	PUNCT
gujaf-66	322	11	382	382	NUM
gujaf-66	322	12	.	.	PUNCT
gujaf-66	323	1	tagesson	tagesson	NOUN
gujaf-66	323	2	,	,	PUNCT
gujaf-66	323	3	t.	t.	PROPN
gujaf-66	323	4	,	,	PUNCT
gujaf-66	323	5	sjodahl	sjodahl	PROPN
gujaf-66	323	6	,	,	PUNCT
gujaf-66	323	7	s.	s.	PROPN
gujaf-66	323	8	,	,	PUNCT
gujaf-66	323	9	collin	collin	PROPN
gujaf-66	323	10	,	,	PUNCT
gujaf-66	323	11	o.	o.	PROPN
gujaf-66	323	12	,	,	PUNCT
gujaf-66	323	13	olsson	olsson	PROPN
gujaf-66	323	14	,	,	PUNCT
gujaf-66	323	15	j.	j.	PROPN
gujaf-66	323	16	,	,	PUNCT
gujaf-66	323	17	&	&	CCONJ
gujaf-66	323	18	svensson	svensson	PROPN
gujaf-66	323	19	,	,	PUNCT
gujaf-66	323	20	r.	r.	PROPN
gujaf-66	323	21	(	(	PUNCT
gujaf-66	323	22	2017	2017	NUM
gujaf-66	323	23	)	)	PUNCT
gujaf-66	323	24	.	.	PUNCT
gujaf-66	324	1	does	do	AUX
gujaf-66	324	2	audit	audit	VERB
gujaf-66	324	3	rotation	rotation	NOUN
gujaf-66	324	4	influence	influence	NOUN
gujaf-66	324	5	audit	audit	NOUN
gujaf-66	324	6	quality	quality	NOUN
gujaf-66	324	7	?	?	PUNCT
gujaf-66	325	1	the	the	DET
gujaf-66	325	2	contested	contest	VERB
gujaf-66	325	3	hypothesis	hypothesis	NOUN
gujaf-66	325	4	tested	test	VERB
gujaf-66	325	5	on	on	ADP
gujaf-66	325	6	swedish	swedish	ADJ
gujaf-66	325	7	data	datum	NOUN
gujaf-66	325	8	.	.	PUNCT
gujaf-66	326	1	working	work	VERB
gujaf-66	326	2	paper	paper	NOUN
gujaf-66	326	3	series	series	NOUN
gujaf-66	326	4	,	,	PUNCT
gujaf-66	326	5	issn	issn	PROPN
gujaf-66	326	6	:	:	PUNCT
gujaf-66	326	7	1650	1650	NUM
gujaf-66	326	8	-	-	SYM
gujaf-66	326	9	0636	0636	NUM
gujaf-66	326	10	.	.	PUNCT
gujaf-66	327	1	thiruvadi	thiruvadi	NOUN
gujaf-66	327	2	,	,	PUNCT
gujaf-66	327	3	p.	p.	NOUN
gujaf-66	327	4	(	(	PUNCT
gujaf-66	327	5	2012	2012	NUM
gujaf-66	327	6	)	)	PUNCT
gujaf-66	327	7	.	.	PUNCT
gujaf-66	328	1	audit	audit	NOUN
gujaf-66	328	2	independence	independence	NOUN
gujaf-66	328	3	,	,	PUNCT
gujaf-66	328	4	quality	quality	NOUN
gujaf-66	328	5	and	and	CCONJ
gujaf-66	328	6	credibility	credibility	NOUN
gujaf-66	328	7	:	:	PUNCT
gujaf-66	328	8	effects	effect	NOUN
gujaf-66	328	9	on	on	ADP
gujaf-66	328	10	reputation	reputation	NOUN
gujaf-66	328	11	and	and	CCONJ
gujaf-66	328	12	sustainability	sustainability	NOUN
gujaf-66	328	13	success	success	NOUN
gujaf-66	328	14	of	of	ADP
gujaf-66	328	15	cpas	cpa	NOUN
gujaf-66	328	16	in	in	ADP
gujaf-66	328	17	thailand	thailand	PROPN
gujaf-66	328	18	.	.	PUNCT
gujaf-66	329	1	international	international	ADJ
gujaf-66	329	2	journal	journal	PROPN
gujaf-66	329	3	of	of	ADP
gujaf-66	329	4	business	business	NOUN
gujaf-66	329	5	research,9(1	research,9(1	PROPN
gujaf-66	329	6	)	)	PUNCT
gujaf-66	329	7	,	,	PUNCT
gujaf-66	329	8	1	1	NUM
gujaf-66	329	9	–	–	PUNCT
gujaf-66	329	10	25	25	NUM
gujaf-66	329	11	.	.	PUNCT
gujaf-66	330	1	xiang	xiang	PROPN
gujaf-66	330	2	,	,	PUNCT
gujaf-66	330	3	m.n	m.n	PROPN
gujaf-66	330	4	.	.	PROPN
gujaf-66	330	5	,	,	PUNCT
gujaf-66	330	6	&	&	CCONJ
gujaf-66	330	7	qin	qin	PROPN
gujaf-66	330	8	,	,	PUNCT
gujaf-66	330	9	k.	k.	PROPN
gujaf-66	330	10	(	(	PUNCT
gujaf-66	330	11	2015	2015	NUM
gujaf-66	330	12	)	)	PUNCT
gujaf-66	330	13	.	.	PUNCT
gujaf-66	331	1	do	do	AUX
gujaf-66	331	2	listed	list	VERB
gujaf-66	331	3	companies	company	NOUN
gujaf-66	331	4	need	need	VERB
gujaf-66	331	5	an	an	DET
gujaf-66	331	6	ifrs	ifrs	PROPN
gujaf-66	331	7	committee	committee	NOUN
gujaf-66	331	8	beside	beside	ADP
gujaf-66	331	9	audit	audit	NOUN
gujaf-66	331	10	committee	committee	NOUN
gujaf-66	331	11	?	?	PUNCT
gujaf-66	332	1	international	international	ADJ
gujaf-66	332	2	journal	journal	NOUN
gujaf-66	332	3	of	of	ADP
gujaf-66	332	4	academic	academic	ADJ
gujaf-66	332	5	research	research	NOUN
gujaf-66	332	6	in	in	ADP
gujaf-66	332	7	accounting	accounting	NOUN
gujaf-66	332	8	,	,	PUNCT
gujaf-66	332	9	finance	finance	NOUN
gujaf-66	332	10	and	and	CCONJ
gujaf-66	332	11	management	management	NOUN
gujaf-66	332	12	sciences	science	NOUN
gujaf-66	332	13	,	,	PUNCT
gujaf-66	332	14	8(2	8(2	NUM
gujaf-66	332	15	)	)	PUNCT
gujaf-66	332	16	,	,	PUNCT
gujaf-66	332	17	8	8	NUM
gujaf-66	332	18	–	–	SYM
gujaf-66	332	19	18	18	NUM
gujaf-66	332	20	.	.	X
gujaf-66	333	1	zhang	zhang	PROPN
gujaf-66	333	2	,	,	PUNCT
gujaf-66	333	3	c.	c.	PROPN
gujaf-66	333	4	,	,	PUNCT
gujaf-66	333	5	zhou	zhou	PROPN
gujaf-66	333	6	,	,	PUNCT
gujaf-66	333	7	h.	h.	PROPN
gujaf-66	333	8	,	,	PUNCT
gujaf-66	333	9	&	&	CCONJ
gujaf-66	333	10	zhou	zhou	PROPN
gujaf-66	333	11	,	,	PUNCT
gujaf-66	333	12	y.	y.	PROPN
gujaf-66	333	13	(	(	PUNCT
gujaf-66	333	14	2007	2007	NUM
gujaf-66	333	15	)	)	PUNCT
gujaf-66	333	16	.	.	PUNCT
gujaf-66	334	1	management	management	NOUN
gujaf-66	334	2	ownership	ownership	NOUN
gujaf-66	334	3	and	and	CCONJ
gujaf-66	334	4	audit	audit	NOUN
gujaf-66	334	5	firm	firm	ADJ
gujaf-66	334	6	size	size	NOUN
gujaf-66	334	7	.	.	PUNCT
gujaf-66	335	1	contemporary	contemporary	ADJ
gujaf-66	335	2	accounting	accounting	NOUN
gujaf-66	335	3	research	research	NOUN
gujaf-66	335	4	,	,	PUNCT
gujaf-66	335	5	22(1	22(1	NUM
gujaf-66	335	6	)	)	PUNCT
gujaf-66	335	7	,	,	PUNCT
gujaf-66	335	8	205	205	NUM
gujaf-66	335	9	–	–	SYM
gujaf-66	335	10	22	22	NUM
gujaf-66	335	11	.	.	PUNCT