id	sid	tid	token	lemma	pos
gujaf-68	1	1	gusau	gusau	PROPN
gujaf-68	1	2	journal	journal	NOUN
gujaf-68	1	3	of	of	ADP
gujaf-68	1	4	accounting	accounting	NOUN
gujaf-68	1	5	and	and	CCONJ
gujaf-68	1	6	finance	finance	NOUN
gujaf-68	1	7	,	,	PUNCT
gujaf-68	1	8	vol	vol	NOUN
gujaf-68	1	9	.	.	PROPN
gujaf-68	1	10	2	2	NUM
gujaf-68	1	11	,	,	PUNCT
gujaf-68	1	12	issue	issue	NOUN
gujaf-68	1	13	2	2	NUM
gujaf-68	1	14	,	,	PUNCT
gujaf-68	1	15	april	april	PROPN
gujaf-68	1	16	,	,	PUNCT
gujaf-68	1	17	2021	2021	NUM
gujaf-68	1	18	1	1	NUM
gujaf-68	1	19	gusau	gusau	ADJ
gujaf-68	1	20	journal	journal	NOUN
gujaf-68	1	21	of	of	ADP
gujaf-68	1	22	accounting	accounting	NOUN
gujaf-68	1	23	and	and	CCONJ
gujaf-68	1	24	finance	finance	NOUN
gujaf-68	1	25	(	(	PUNCT
gujaf-68	1	26	gujaf	gujaf	NOUN
gujaf-68	1	27	)	)	PUNCT
gujaf-68	1	28	vol	vol	NOUN
gujaf-68	1	29	.	.	NOUN
gujaf-68	1	30	2	2	NUM
gujaf-68	1	31	issue	issue	NOUN
gujaf-68	1	32	2	2	NUM
gujaf-68	1	33	april	april	PROPN
gujaf-68	1	34	,	,	PUNCT
gujaf-68	1	35	2021	2021	NUM
gujaf-68	1	36	issn	issn	X
gujaf-68	1	37	:	:	PUNCT
gujaf-68	1	38	2756	2756	NUM
gujaf-68	1	39	-	-	PUNCT
gujaf-68	1	40	665x	665x	NOUN
gujaf-68	1	41	a	a	DET
gujaf-68	1	42	publication	publication	NOUN
gujaf-68	1	43	of	of	ADP
gujaf-68	1	44	department	department	NOUN
gujaf-68	1	45	of	of	ADP
gujaf-68	1	46	accounting	accounting	NOUN
gujaf-68	1	47	and	and	CCONJ
gujaf-68	1	48	finance	finance	NOUN
gujaf-68	1	49	,	,	PUNCT
gujaf-68	1	50	faculty	faculty	NOUN
gujaf-68	1	51	of	of	ADP
gujaf-68	1	52	management	management	NOUN
gujaf-68	1	53	and	and	CCONJ
gujaf-68	1	54	social	social	ADJ
gujaf-68	1	55	sciences	science	NOUN
gujaf-68	1	56	,	,	PUNCT
gujaf-68	1	57	federal	federal	ADJ
gujaf-68	1	58	university	university	NOUN
gujaf-68	1	59	gusau	gusau	NOUN
gujaf-68	1	60	,	,	PUNCT
gujaf-68	1	61	zamfara	zamfara	PROPN
gujaf-68	1	62	state	state	PROPN
gujaf-68	1	63	–	–	PUNCT
gujaf-68	1	64	nigeria	nigeria	PROPN
gujaf-68	1	65	gusau	gusau	PROPN
gujaf-68	1	66	journal	journal	PROPN
gujaf-68	1	67	of	of	ADP
gujaf-68	1	68	accounting	accounting	NOUN
gujaf-68	1	69	and	and	CCONJ
gujaf-68	1	70	finance	finance	NOUN
gujaf-68	1	71	,	,	PUNCT
gujaf-68	1	72	vol	vol	NOUN
gujaf-68	1	73	.	.	PROPN
gujaf-68	1	74	2	2	NUM
gujaf-68	1	75	,	,	PUNCT
gujaf-68	1	76	issue	issue	NOUN
gujaf-68	1	77	2	2	NUM
gujaf-68	1	78	,	,	PUNCT
gujaf-68	1	79	april	april	PROPN
gujaf-68	1	80	,	,	PUNCT
gujaf-68	1	81	2021	2021	NUM
gujaf-68	1	82	2	2	NUM
gujaf-68	1	83	international	international	ADJ
gujaf-68	1	84	financial	financial	ADJ
gujaf-68	1	85	reporting	reporting	NOUN
gujaf-68	1	86	standard	standard	ADJ
gujaf-68	1	87	adoption	adoption	NOUN
gujaf-68	1	88	and	and	CCONJ
gujaf-68	1	89	audit	audit	NOUN
gujaf-68	1	90	report	report	NOUN
gujaf-68	1	91	lag	lag	NOUN
gujaf-68	1	92	of	of	ADP
gujaf-68	1	93	deposit	deposit	NOUN
gujaf-68	1	94	money	money	NOUN
gujaf-68	1	95	banks	bank	NOUN
gujaf-68	1	96	in	in	ADP
gujaf-68	1	97	nigeria	nigeria	PROPN
gujaf-68	1	98	aisha	aisha	PROPN
gujaf-68	1	99	nuhu	nuhu	PROPN
gujaf-68	1	100	mohammed	mohammed	PROPN
gujaf-68	1	101	phd	phd	PROPN
gujaf-68	1	102	department	department	PROPN
gujaf-68	1	103	of	of	ADP
gujaf-68	1	104	accounting	account	VERB
gujaf-68	1	105	ahmadu	ahmadu	PROPN
gujaf-68	1	106	bello	bello	PROPN
gujaf-68	1	107	university	university	NOUN
gujaf-68	1	108	business	business	NOUN
gujaf-68	1	109	school	school	NOUN
gujaf-68	1	110	,	,	PUNCT
gujaf-68	1	111	zaria	zaria	PROPN
gujaf-68	1	112	.	.	PUNCT
gujaf-68	2	1	mustapha	mustapha	PROPN
gujaf-68	2	2	muhammad	muhammad	PROPN
gujaf-68	2	3	bagudo	bagudo	PROPN
gujaf-68	2	4	phd	phd	PROPN
gujaf-68	2	5	department	department	PROPN
gujaf-68	2	6	of	of	ADP
gujaf-68	2	7	accounting	account	VERB
gujaf-68	2	8	ahmadu	ahmadu	PROPN
gujaf-68	2	9	bello	bello	PROPN
gujaf-68	2	10	university	university	NOUN
gujaf-68	2	11	business	business	NOUN
gujaf-68	2	12	school	school	NOUN
gujaf-68	2	13	,	,	PUNCT
gujaf-68	2	14	zaria	zaria	PROPN
gujaf-68	2	15	.	.	PUNCT
gujaf-68	3	1	mahmoud	mahmoud	PROPN
gujaf-68	3	2	rufa’i	rufa’i	PROPN
gujaf-68	3	3	mahmoud	mahmoud	PROPN
gujaf-68	3	4	internal	internal	PROPN
gujaf-68	3	5	audit	audit	PROPN
gujaf-68	3	6	department	department	NOUN
gujaf-68	3	7	tertiary	tertiary	ADJ
gujaf-68	3	8	education	education	PROPN
gujaf-68	3	9	trust	trust	PROPN
gujaf-68	3	10	fund	fund	NOUN
gujaf-68	3	11	,	,	PUNCT
gujaf-68	3	12	6	6	NUM
gujaf-68	3	13	zambezi	zambezi	PROPN
gujaf-68	3	14	crescent	crescent	PROPN
gujaf-68	3	15	abuja	abuja	PROPN
gujaf-68	3	16	magaji	magaji	PROPN
gujaf-68	3	17	adamu	adamu	PROPN
gujaf-68	3	18	department	department	PROPN
gujaf-68	3	19	of	of	ADP
gujaf-68	3	20	accounting	accounting	PROPN
gujaf-68	3	21	faculty	faculty	NOUN
gujaf-68	3	22	of	of	ADP
gujaf-68	3	23	management	management	NOUN
gujaf-68	3	24	and	and	CCONJ
gujaf-68	3	25	social	social	ADJ
gujaf-68	3	26	sciences	sciences	PROPN
gujaf-68	3	27	federal	federal	PROPN
gujaf-68	3	28	university	university	PROPN
gujaf-68	3	29	,	,	PUNCT
gujaf-68	3	30	gusau	gusau	PROPN
gujaf-68	3	31	.	.	PUNCT
gujaf-68	4	1	abstract	abstract	ADJ
gujaf-68	4	2	this	this	DET
gujaf-68	4	3	study	study	NOUN
gujaf-68	4	4	examined	examine	VERB
gujaf-68	4	5	whether	whether	SCONJ
gujaf-68	4	6	the	the	DET
gujaf-68	4	7	adoption	adoption	NOUN
gujaf-68	4	8	of	of	ADP
gujaf-68	4	9	international	international	ADJ
gujaf-68	4	10	financial	financial	ADJ
gujaf-68	4	11	reporting	reporting	NOUN
gujaf-68	4	12	standards	standard	NOUN
gujaf-68	4	13	(	(	PUNCT
gujaf-68	4	14	ifrs	ifrs	NOUN
gujaf-68	4	15	)	)	PUNCT
gujaf-68	4	16	has	have	AUX
gujaf-68	4	17	affected	affect	VERB
gujaf-68	4	18	the	the	DET
gujaf-68	4	19	effect	effect	NOUN
gujaf-68	4	20	of	of	ADP
gujaf-68	4	21	certain	certain	ADJ
gujaf-68	4	22	corporate	corporate	ADJ
gujaf-68	4	23	governance	governance	NOUN
gujaf-68	4	24	variables	variable	NOUN
gujaf-68	4	25	on	on	ADP
gujaf-68	4	26	audit	audit	NOUN
gujaf-68	4	27	report	report	NOUN
gujaf-68	4	28	lag	lag	NOUN
gujaf-68	4	29	(	(	PUNCT
gujaf-68	4	30	arl	arl	PROPN
gujaf-68	4	31	)	)	PUNCT
gujaf-68	4	32	of	of	ADP
gujaf-68	4	33	deposit	deposit	NOUN
gujaf-68	4	34	money	money	NOUN
gujaf-68	4	35	banks	bank	NOUN
gujaf-68	4	36	(	(	PUNCT
gujaf-68	4	37	dmbs	dmb	NOUN
gujaf-68	4	38	)	)	PUNCT
gujaf-68	4	39	in	in	ADP
gujaf-68	4	40	nigeria	nigeria	PROPN
gujaf-68	4	41	.	.	PUNCT
gujaf-68	5	1	the	the	DET
gujaf-68	5	2	study	study	NOUN
gujaf-68	5	3	adopted	adopt	VERB
gujaf-68	5	4	a	a	DET
gujaf-68	5	5	correlational	correlational	ADJ
gujaf-68	5	6	research	research	NOUN
gujaf-68	5	7	design	design	NOUN
gujaf-68	5	8	as	as	ADP
gujaf-68	5	9	a	a	DET
gujaf-68	5	10	guide	guide	NOUN
gujaf-68	5	11	.	.	PUNCT
gujaf-68	6	1	the	the	DET
gujaf-68	6	2	population	population	NOUN
gujaf-68	6	3	of	of	ADP
gujaf-68	6	4	the	the	DET
gujaf-68	6	5	study	study	NOUN
gujaf-68	6	6	consisted	consist	VERB
gujaf-68	6	7	of	of	ADP
gujaf-68	6	8	fifteen	fifteen	NUM
gujaf-68	6	9	(	(	PUNCT
gujaf-68	6	10	15	15	NUM
gujaf-68	6	11	)	)	PUNCT
gujaf-68	6	12	deposit	deposit	NOUN
gujaf-68	6	13	money	money	NOUN
gujaf-68	6	14	banks	bank	NOUN
gujaf-68	6	15	(	(	PUNCT
gujaf-68	6	16	dmbs	dmb	NOUN
gujaf-68	6	17	)	)	PUNCT
gujaf-68	6	18	that	that	PRON
gujaf-68	6	19	are	be	AUX
gujaf-68	6	20	listed	list	VERB
gujaf-68	6	21	throughout	throughout	ADP
gujaf-68	6	22	the	the	DET
gujaf-68	6	23	period	period	NOUN
gujaf-68	6	24	(	(	PUNCT
gujaf-68	6	25	2009	2009	NUM
gujaf-68	6	26	2020	2020	NUM
gujaf-68	6	27	)	)	PUNCT
gujaf-68	6	28	.	.	PUNCT
gujaf-68	7	1	given	give	VERB
gujaf-68	7	2	the	the	DET
gujaf-68	7	3	research	research	NOUN
gujaf-68	7	4	design	design	NOUN
gujaf-68	7	5	,	,	PUNCT
gujaf-68	7	6	multiple	multiple	ADJ
gujaf-68	7	7	regression	regression	NOUN
gujaf-68	7	8	technique	technique	NOUN
gujaf-68	7	9	was	be	AUX
gujaf-68	7	10	employed	employ	VERB
gujaf-68	7	11	as	as	ADP
gujaf-68	7	12	technique	technique	NOUN
gujaf-68	7	13	of	of	ADP
gujaf-68	7	14	data	datum	NOUN
gujaf-68	7	15	analysis	analysis	NOUN
gujaf-68	7	16	.	.	PUNCT
gujaf-68	8	1	also	also	ADV
gujaf-68	8	2	,	,	PUNCT
gujaf-68	8	3	paired	pair	VERB
gujaf-68	8	4	t	t	PROPN
gujaf-68	8	5	test	test	NOUN
gujaf-68	8	6	was	be	AUX
gujaf-68	8	7	conducted	conduct	VERB
gujaf-68	8	8	to	to	PART
gujaf-68	8	9	test	test	VERB
gujaf-68	8	10	the	the	DET
gujaf-68	8	11	hypothesis	hypothesis	NOUN
gujaf-68	8	12	of	of	ADP
gujaf-68	8	13	the	the	DET
gujaf-68	8	14	study	study	NOUN
gujaf-68	8	15	.	.	PUNCT
gujaf-68	9	1	the	the	DET
gujaf-68	9	2	findings	finding	NOUN
gujaf-68	9	3	revealed	reveal	VERB
gujaf-68	9	4	that	that	SCONJ
gujaf-68	9	5	not	not	PART
gujaf-68	9	6	all	all	DET
gujaf-68	9	7	audit	audit	NOUN
gujaf-68	9	8	committee	committee	NOUN
gujaf-68	9	9	characteristics	characteristic	NOUN
gujaf-68	9	10	are	be	AUX
gujaf-68	9	11	better	well	ADV
gujaf-68	9	12	associated	associate	VERB
gujaf-68	9	13	with	with	ADP
gujaf-68	9	14	audit	audit	NOUN
gujaf-68	9	15	report	report	NOUN
gujaf-68	9	16	lag	lag	VERB
gujaf-68	9	17	after	after	ADP
gujaf-68	9	18	ifrs	ifrs	NOUN
gujaf-68	9	19	adoption	adoption	NOUN
gujaf-68	9	20	.	.	PUNCT
gujaf-68	10	1	while	while	SCONJ
gujaf-68	10	2	audit	audit	NOUN
gujaf-68	10	3	committee	committee	NOUN
gujaf-68	10	4	independence	independence	NOUN
gujaf-68	10	5	and	and	CCONJ
gujaf-68	10	6	audit	audit	NOUN
gujaf-68	10	7	committee	committee	NOUN
gujaf-68	10	8	financial	financial	ADJ
gujaf-68	10	9	expertise	expertise	NOUN
gujaf-68	10	10	have	have	AUX
gujaf-68	10	11	significantly	significantly	ADV
gujaf-68	10	12	reduced	reduce	VERB
gujaf-68	10	13	audit	audit	NOUN
gujaf-68	10	14	report	report	NOUN
gujaf-68	10	15	lag	lag	VERB
gujaf-68	10	16	following	follow	VERB
gujaf-68	10	17	the	the	DET
gujaf-68	10	18	adoption	adoption	NOUN
gujaf-68	10	19	,	,	PUNCT
gujaf-68	10	20	audit	audit	NOUN
gujaf-68	10	21	fees	fee	NOUN
gujaf-68	10	22	and	and	CCONJ
gujaf-68	10	23	audit	audit	NOUN
gujaf-68	10	24	exercise	exercise	NOUN
gujaf-68	10	25	quality	quality	NOUN
gujaf-68	10	26	still	still	ADV
gujaf-68	10	27	do	do	AUX
gujaf-68	10	28	not	not	PART
gujaf-68	10	29	reduce	reduce	VERB
gujaf-68	10	30	audit	audit	NOUN
gujaf-68	10	31	delay	delay	NOUN
gujaf-68	10	32	even	even	ADV
gujaf-68	10	33	after	after	ADP
gujaf-68	10	34	adoption	adoption	NOUN
gujaf-68	10	35	.	.	PUNCT
gujaf-68	11	1	it	it	PRON
gujaf-68	11	2	is	be	AUX
gujaf-68	11	3	therefore	therefore	ADV
gujaf-68	11	4	recommended	recommend	VERB
gujaf-68	11	5	that	that	SCONJ
gujaf-68	11	6	since	since	SCONJ
gujaf-68	11	7	having	have	VERB
gujaf-68	11	8	more	more	ADJ
gujaf-68	11	9	independent	independent	ADJ
gujaf-68	11	10	directors	director	NOUN
gujaf-68	11	11	on	on	ADP
gujaf-68	11	12	the	the	DET
gujaf-68	11	13	audit	audit	NOUN
gujaf-68	11	14	committee	committee	NOUN
gujaf-68	11	15	improves	improve	VERB
gujaf-68	11	16	its	its	PRON
gujaf-68	11	17	oversight	oversight	NOUN
gujaf-68	11	18	function	function	NOUN
gujaf-68	11	19	,	,	PUNCT
gujaf-68	11	20	in	in	ADP
gujaf-68	11	21	addition	addition	NOUN
gujaf-68	11	22	to	to	ADP
gujaf-68	11	23	the	the	DET
gujaf-68	11	24	mandatory	mandatory	ADJ
gujaf-68	11	25	three	three	NUM
gujaf-68	11	26	non	non	ADJ
gujaf-68	11	27	-	-	ADJ
gujaf-68	11	28	executive	executive	ADJ
gujaf-68	11	29	directors	director	NOUN
gujaf-68	11	30	on	on	ADP
gujaf-68	11	31	the	the	DET
gujaf-68	11	32	audit	audit	NOUN
gujaf-68	11	33	committee	committee	NOUN
gujaf-68	11	34	,	,	PUNCT
gujaf-68	11	35	a	a	DET
gujaf-68	11	36	leeway	leeway	NOUN
gujaf-68	11	37	should	should	AUX
gujaf-68	11	38	be	be	AUX
gujaf-68	11	39	given	give	VERB
gujaf-68	11	40	whereby	whereby	SCONJ
gujaf-68	11	41	at	at	ADV
gujaf-68	11	42	least	least	ADV
gujaf-68	11	43	one	one	NUM
gujaf-68	11	44	independent	independent	ADJ
gujaf-68	11	45	director	director	NOUN
gujaf-68	11	46	can	can	AUX
gujaf-68	11	47	be	be	AUX
gujaf-68	11	48	added	add	VERB
gujaf-68	11	49	to	to	ADP
gujaf-68	11	50	the	the	DET
gujaf-68	11	51	committee	committee	NOUN
gujaf-68	11	52	.	.	PUNCT
gujaf-68	12	1	the	the	DET
gujaf-68	12	2	requirement	requirement	NOUN
gujaf-68	12	3	should	should	AUX
gujaf-68	12	4	however	however	ADV
gujaf-68	12	5	be	be	AUX
gujaf-68	12	6	optional	optional	ADJ
gujaf-68	12	7	rather	rather	ADV
gujaf-68	12	8	than	than	ADP
gujaf-68	12	9	mandatory	mandatory	ADJ
gujaf-68	12	10	.	.	PUNCT
gujaf-68	13	1	in	in	ADP
gujaf-68	13	2	respect	respect	NOUN
gujaf-68	13	3	of	of	ADP
gujaf-68	13	4	financial	financial	ADJ
gujaf-68	13	5	literacy	literacy	NOUN
gujaf-68	13	6	,	,	PUNCT
gujaf-68	13	7	there	there	PRON
gujaf-68	13	8	is	be	VERB
gujaf-68	13	9	need	need	NOUN
gujaf-68	13	10	to	to	PART
gujaf-68	13	11	establish	establish	VERB
gujaf-68	13	12	more	more	ADV
gujaf-68	13	13	clear	clear	ADJ
gujaf-68	13	14	cut	cut	NOUN
gujaf-68	13	15	criteria	criterion	NOUN
gujaf-68	13	16	(	(	PUNCT
gujaf-68	13	17	either	either	CCONJ
gujaf-68	13	18	through	through	ADP
gujaf-68	13	19	regulation	regulation	NOUN
gujaf-68	13	20	or	or	CCONJ
gujaf-68	13	21	by	by	ADP
gujaf-68	13	22	company	company	NOUN
gujaf-68	13	23	charter	charter	NOUN
gujaf-68	13	24	)	)	PUNCT
gujaf-68	13	25	that	that	PRON
gujaf-68	13	26	will	will	AUX
gujaf-68	13	27	ensure	ensure	VERB
gujaf-68	13	28	that	that	SCONJ
gujaf-68	13	29	it	it	PRON
gujaf-68	13	30	is	be	AUX
gujaf-68	13	31	not	not	PART
gujaf-68	13	32	only	only	ADV
gujaf-68	13	33	directors	director	NOUN
gujaf-68	13	34	on	on	ADP
gujaf-68	13	35	the	the	DET
gujaf-68	13	36	audit	audit	NOUN
gujaf-68	13	37	committee	committee	NOUN
gujaf-68	13	38	that	that	PRON
gujaf-68	13	39	are	be	AUX
gujaf-68	13	40	financially	financially	ADV
gujaf-68	13	41	literate	literate	ADJ
gujaf-68	13	42	but	but	CCONJ
gujaf-68	13	43	that	that	SCONJ
gujaf-68	13	44	elected	elect	VERB
gujaf-68	13	45	shareholders	shareholder	NOUN
gujaf-68	13	46	into	into	ADP
gujaf-68	13	47	the	the	DET
gujaf-68	13	48	audit	audit	NOUN
gujaf-68	13	49	committee	committee	NOUN
gujaf-68	13	50	are	be	AUX
gujaf-68	13	51	also	also	ADV
gujaf-68	13	52	so	so	ADV
gujaf-68	13	53	literate	literate	ADJ
gujaf-68	13	54	.	.	PUNCT
gujaf-68	14	1	to	to	ADP
gujaf-68	14	2	this	this	DET
gujaf-68	14	3	effect	effect	NOUN
gujaf-68	14	4	,	,	PUNCT
gujaf-68	14	5	the	the	DET
gujaf-68	14	6	profiles	profile	NOUN
gujaf-68	14	7	of	of	ADP
gujaf-68	14	8	all	all	DET
gujaf-68	14	9	audit	audit	NOUN
gujaf-68	14	10	committee	committee	NOUN
gujaf-68	14	11	members	member	NOUN
gujaf-68	14	12	should	should	AUX
gujaf-68	14	13	be	be	AUX
gujaf-68	14	14	published	publish	VERB
gujaf-68	14	15	in	in	ADP
gujaf-68	14	16	the	the	DET
gujaf-68	14	17	bank	bank	NOUN
gujaf-68	14	18	’s	’s	PART
gujaf-68	14	19	annual	annual	ADJ
gujaf-68	14	20	reports	report	NOUN
gujaf-68	14	21	just	just	ADV
gujaf-68	14	22	as	as	SCONJ
gujaf-68	14	23	its	its	PRON
gujaf-68	14	24	being	be	AUX
gujaf-68	14	25	done	do	VERB
gujaf-68	14	26	for	for	ADP
gujaf-68	14	27	the	the	DET
gujaf-68	14	28	board	board	NOUN
gujaf-68	14	29	of	of	ADP
gujaf-68	14	30	directors	director	NOUN
gujaf-68	14	31	.	.	PUNCT
gujaf-68	15	1	with	with	ADP
gujaf-68	15	2	respect	respect	NOUN
gujaf-68	15	3	to	to	ADP
gujaf-68	15	4	audit	audit	NOUN
gujaf-68	15	5	fees	fee	NOUN
gujaf-68	15	6	,	,	PUNCT
gujaf-68	15	7	the	the	DET
gujaf-68	15	8	study	study	NOUN
gujaf-68	15	9	recommends	recommend	VERB
gujaf-68	15	10	that	that	SCONJ
gujaf-68	15	11	management	management	NOUN
gujaf-68	15	12	should	should	AUX
gujaf-68	15	13	structure	structure	VERB
gujaf-68	15	14	the	the	DET
gujaf-68	15	15	fees	fee	NOUN
gujaf-68	15	16	in	in	ADP
gujaf-68	15	17	such	such	DET
gujaf-68	15	18	a	a	DET
gujaf-68	15	19	manner	manner	NOUN
gujaf-68	15	20	that	that	SCONJ
gujaf-68	15	21	part	part	NOUN
gujaf-68	15	22	of	of	ADP
gujaf-68	15	23	the	the	DET
gujaf-68	15	24	pay	pay	NOUN
gujaf-68	15	25	is	be	AUX
gujaf-68	15	26	contingent	contingent	ADJ
gujaf-68	15	27	not	not	PART
gujaf-68	15	28	just	just	ADV
gujaf-68	15	29	on	on	ADP
gujaf-68	15	30	audit	audit	NOUN
gujaf-68	15	31	exercise	exercise	NOUN
gujaf-68	15	32	quality	quality	NOUN
gujaf-68	15	33	but	but	CCONJ
gujaf-68	15	34	also	also	ADV
gujaf-68	15	35	upon	upon	SCONJ
gujaf-68	15	36	speed	speed	NOUN
gujaf-68	15	37	of	of	ADP
gujaf-68	15	38	completion	completion	NOUN
gujaf-68	15	39	of	of	ADP
gujaf-68	15	40	the	the	DET
gujaf-68	15	41	audit	audit	NOUN
gujaf-68	15	42	work	work	NOUN
gujaf-68	15	43	.	.	PUNCT
gujaf-68	16	1	the	the	DET
gujaf-68	16	2	contingent	contingent	ADJ
gujaf-68	16	3	component	component	NOUN
gujaf-68	16	4	should	should	AUX
gujaf-68	16	5	be	be	AUX
gujaf-68	16	6	agreed	agree	VERB
gujaf-68	16	7	upon	upon	SCONJ
gujaf-68	16	8	at	at	ADP
gujaf-68	16	9	the	the	DET
gujaf-68	16	10	time	time	NOUN
gujaf-68	16	11	of	of	ADP
gujaf-68	16	12	engagement	engagement	NOUN
gujaf-68	16	13	.	.	PUNCT
gujaf-68	17	1	1	1	X
gujaf-68	17	2	.	.	X
gujaf-68	17	3	introduction	introduction	NOUN
gujaf-68	17	4	timeliness	timeliness	NOUN
gujaf-68	17	5	of	of	ADP
gujaf-68	17	6	financial	financial	ADJ
gujaf-68	17	7	reports	report	NOUN
gujaf-68	17	8	is	be	AUX
gujaf-68	17	9	a	a	DET
gujaf-68	17	10	key	key	ADJ
gujaf-68	17	11	requirement	requirement	NOUN
gujaf-68	17	12	of	of	ADP
gujaf-68	17	13	financial	financial	ADJ
gujaf-68	17	14	reporting	reporting	NOUN
gujaf-68	17	15	because	because	SCONJ
gujaf-68	17	16	it	it	PRON
gujaf-68	17	17	is	be	AUX
gujaf-68	17	18	thought	think	VERB
gujaf-68	17	19	to	to	PART
gujaf-68	17	20	enhance	enhance	VERB
gujaf-68	17	21	the	the	DET
gujaf-68	17	22	relevance	relevance	NOUN
gujaf-68	17	23	of	of	ADP
gujaf-68	17	24	financial	financial	ADJ
gujaf-68	17	25	information	information	NOUN
gujaf-68	17	26	to	to	PART
gujaf-68	17	27	decision	decision	VERB
gujaf-68	17	28	making	making	NOUN
gujaf-68	17	29	by	by	ADP
gujaf-68	17	30	the	the	DET
gujaf-68	17	31	various	various	ADJ
gujaf-68	17	32	users	user	NOUN
gujaf-68	17	33	of	of	ADP
gujaf-68	17	34	such	such	ADJ
gujaf-68	17	35	information	information	NOUN
gujaf-68	17	36	.	.	PUNCT
gujaf-68	18	1	however	however	ADV
gujaf-68	18	2	,	,	PUNCT
gujaf-68	18	3	the	the	DET
gujaf-68	18	4	requirement	requirement	NOUN
gujaf-68	18	5	that	that	SCONJ
gujaf-68	18	6	annual	annual	ADJ
gujaf-68	18	7	financial	financial	ADJ
gujaf-68	18	8	statements	statement	NOUN
gujaf-68	18	9	and	and	CCONJ
gujaf-68	18	10	accounts	account	NOUN
gujaf-68	18	11	be	be	AUX
gujaf-68	18	12	subjected	subject	VERB
gujaf-68	18	13	to	to	ADP
gujaf-68	18	14	external	external	ADJ
gujaf-68	18	15	audit	audit	NOUN
gujaf-68	18	16	,	,	PUNCT
gujaf-68	18	17	can	can	AUX
gujaf-68	18	18	conflict	conflict	VERB
gujaf-68	18	19	with	with	ADP
gujaf-68	18	20	the	the	DET
gujaf-68	18	21	requirement	requirement	NOUN
gujaf-68	18	22	of	of	ADP
gujaf-68	18	23	timely	timely	ADJ
gujaf-68	18	24	reporting	reporting	NOUN
gujaf-68	18	25	.	.	PUNCT
gujaf-68	19	1	as	as	ADP
gujaf-68	19	2	a	a	DET
gujaf-68	19	3	result	result	NOUN
gujaf-68	19	4	,	,	PUNCT
gujaf-68	19	5	gusau	gusau	ADJ
gujaf-68	19	6	journal	journal	NOUN
gujaf-68	19	7	of	of	ADP
gujaf-68	19	8	accounting	accounting	NOUN
gujaf-68	19	9	and	and	CCONJ
gujaf-68	19	10	finance	finance	NOUN
gujaf-68	19	11	,	,	PUNCT
gujaf-68	19	12	vol	vol	NOUN
gujaf-68	19	13	.	.	PROPN
gujaf-68	19	14	2	2	NUM
gujaf-68	19	15	,	,	PUNCT
gujaf-68	19	16	issue	issue	NOUN
gujaf-68	19	17	2	2	NUM
gujaf-68	19	18	,	,	PUNCT
gujaf-68	19	19	april	april	PROPN
gujaf-68	19	20	,	,	PUNCT
gujaf-68	19	21	2021	2021	NUM
gujaf-68	19	22	3	3	NUM
gujaf-68	19	23	timeliness	timeliness	NOUN
gujaf-68	19	24	of	of	ADP
gujaf-68	19	25	financial	financial	ADJ
gujaf-68	19	26	reports	report	NOUN
gujaf-68	19	27	is	be	AUX
gujaf-68	19	28	gauged	gauge	VERB
gujaf-68	19	29	by	by	ADP
gujaf-68	19	30	the	the	DET
gujaf-68	19	31	period	period	NOUN
gujaf-68	19	32	of	of	ADP
gujaf-68	19	33	time	time	NOUN
gujaf-68	19	34	between	between	ADP
gujaf-68	19	35	the	the	DET
gujaf-68	19	36	financial	financial	ADJ
gujaf-68	19	37	year	year	NOUN
gujaf-68	19	38	end	end	NOUN
gujaf-68	19	39	of	of	ADP
gujaf-68	19	40	a	a	DET
gujaf-68	19	41	company	company	NOUN
gujaf-68	19	42	and	and	CCONJ
gujaf-68	19	43	the	the	DET
gujaf-68	19	44	auditor	auditor	NOUN
gujaf-68	19	45	's	's	PART
gujaf-68	19	46	report	report	NOUN
gujaf-68	19	47	date	date	NOUN
gujaf-68	19	48	.	.	PUNCT
gujaf-68	20	1	the	the	DET
gujaf-68	20	2	time	time	NOUN
gujaf-68	20	3	interval	interval	NOUN
gujaf-68	20	4	between	between	ADP
gujaf-68	20	5	a	a	DET
gujaf-68	20	6	firm	firm	NOUN
gujaf-68	20	7	's	's	PART
gujaf-68	20	8	financial	financial	ADJ
gujaf-68	20	9	year	year	NOUN
gujaf-68	20	10	end	end	NOUN
gujaf-68	20	11	and	and	CCONJ
gujaf-68	20	12	the	the	DET
gujaf-68	20	13	date	date	NOUN
gujaf-68	20	14	the	the	DET
gujaf-68	20	15	audit	audit	NOUN
gujaf-68	20	16	is	be	AUX
gujaf-68	20	17	reported	report	VERB
gujaf-68	20	18	(	(	PUNCT
gujaf-68	20	19	number	number	NOUN
gujaf-68	20	20	of	of	ADP
gujaf-68	20	21	days	day	NOUN
gujaf-68	20	22	)	)	PUNCT
gujaf-68	20	23	is	be	AUX
gujaf-68	20	24	referred	refer	VERB
gujaf-68	20	25	to	to	ADP
gujaf-68	20	26	as	as	SCONJ
gujaf-68	20	27	audit	audit	NOUN
gujaf-68	20	28	report	report	NOUN
gujaf-68	20	29	lag	lag	NOUN
gujaf-68	20	30	(	(	PUNCT
gujaf-68	20	31	arl	arl	PROPN
gujaf-68	20	32	)	)	PUNCT
gujaf-68	20	33	.	.	PUNCT
gujaf-68	21	1	the	the	DET
gujaf-68	21	2	date	date	NOUN
gujaf-68	21	3	the	the	DET
gujaf-68	21	4	auditor	auditor	NOUN
gujaf-68	21	5	formally	formally	ADV
gujaf-68	21	6	expressed	express	VERB
gujaf-68	21	7	an	an	DET
gujaf-68	21	8	opinion	opinion	NOUN
gujaf-68	21	9	is	be	AUX
gujaf-68	21	10	the	the	DET
gujaf-68	21	11	audit	audit	NOUN
gujaf-68	21	12	report	report	NOUN
gujaf-68	21	13	date	date	NOUN
gujaf-68	21	14	.	.	PUNCT
gujaf-68	22	1	a	a	DET
gujaf-68	22	2	date	date	NOUN
gujaf-68	22	3	on	on	ADP
gujaf-68	22	4	which	which	PRON
gujaf-68	22	5	it	it	PRON
gujaf-68	22	6	is	be	AUX
gujaf-68	22	7	believed	believe	VERB
gujaf-68	22	8	that	that	SCONJ
gujaf-68	22	9	he	he	PRON
gujaf-68	22	10	has	have	AUX
gujaf-68	22	11	obtained	obtain	VERB
gujaf-68	22	12	sufficient	sufficient	ADJ
gujaf-68	22	13	and	and	CCONJ
gujaf-68	22	14	appropriate	appropriate	ADJ
gujaf-68	22	15	evidence	evidence	NOUN
gujaf-68	22	16	to	to	PART
gujaf-68	22	17	support	support	VERB
gujaf-68	22	18	the	the	DET
gujaf-68	22	19	expressed	express	VERB
gujaf-68	22	20	opinion	opinion	NOUN
gujaf-68	22	21	which	which	PRON
gujaf-68	22	22	leads	lead	VERB
gujaf-68	22	23	to	to	ADP
gujaf-68	22	24	the	the	DET
gujaf-68	22	25	conclusion	conclusion	NOUN
gujaf-68	22	26	that	that	SCONJ
gujaf-68	22	27	all	all	DET
gujaf-68	22	28	financial	financial	ADJ
gujaf-68	22	29	statements	statement	NOUN
gujaf-68	22	30	have	have	AUX
gujaf-68	22	31	been	be	AUX
gujaf-68	22	32	prepared	prepare	VERB
gujaf-68	22	33	and	and	CCONJ
gujaf-68	22	34	affirmed	affirm	VERB
gujaf-68	22	35	by	by	ADP
gujaf-68	22	36	management	management	NOUN
gujaf-68	22	37	;	;	PUNCT
gujaf-68	22	38	who	who	PRON
gujaf-68	22	39	have	have	AUX
gujaf-68	22	40	taken	take	VERB
gujaf-68	22	41	responsibility	responsibility	NOUN
gujaf-68	22	42	for	for	ADP
gujaf-68	22	43	the	the	DET
gujaf-68	22	44	financial	financial	ADJ
gujaf-68	22	45	statements	statement	NOUN
gujaf-68	22	46	(	(	PUNCT
gujaf-68	22	47	tina	tina	PROPN
gujaf-68	22	48	&	&	CCONJ
gujaf-68	22	49	marko	marko	PROPN
gujaf-68	22	50	,	,	PUNCT
gujaf-68	22	51	2014	2014	NUM
gujaf-68	22	52	)	)	PUNCT
gujaf-68	22	53	.	.	PUNCT
gujaf-68	23	1	abdulla	abdulla	PROPN
gujaf-68	23	2	(	(	PUNCT
gujaf-68	23	3	1996	1996	NUM
gujaf-68	23	4	)	)	PUNCT
gujaf-68	23	5	states	state	VERB
gujaf-68	23	6	that	that	SCONJ
gujaf-68	23	7	the	the	PRON
gujaf-68	23	8	longer	long	ADJ
gujaf-68	23	9	the	the	DET
gujaf-68	23	10	period	period	NOUN
gujaf-68	23	11	between	between	ADP
gujaf-68	23	12	financial	financial	ADJ
gujaf-68	23	13	year	year	NOUN
gujaf-68	23	14	-	-	PUNCT
gujaf-68	23	15	end	end	NOUN
gujaf-68	23	16	and	and	CCONJ
gujaf-68	23	17	publication	publication	NOUN
gujaf-68	23	18	of	of	ADP
gujaf-68	23	19	the	the	DET
gujaf-68	23	20	annual	annual	ADJ
gujaf-68	23	21	report	report	NOUN
gujaf-68	23	22	,	,	PUNCT
gujaf-68	23	23	the	the	PRON
gujaf-68	23	24	higher	high	ADJ
gujaf-68	23	25	the	the	DET
gujaf-68	23	26	chances	chance	NOUN
gujaf-68	23	27	that	that	SCONJ
gujaf-68	23	28	k	k	PROPN
gujaf-68	23	29	e	e	PROPN
gujaf-68	23	30	y	y	PROPN
gujaf-68	23	31	information	information	NOUN
gujaf-68	23	32	will	will	AUX
gujaf-68	23	33	be	be	AUX
gujaf-68	23	34	leaked	leak	VERB
gujaf-68	23	35	to	to	ADP
gujaf-68	23	36	some	some	DET
gujaf-68	23	37	interested	interested	ADJ
gujaf-68	23	38	investors	investor	NOUN
gujaf-68	23	39	to	to	ADP
gujaf-68	23	40	the	the	DET
gujaf-68	23	41	detriment	detriment	NOUN
gujaf-68	23	42	of	of	ADP
gujaf-68	23	43	others	other	NOUN
gujaf-68	23	44	.	.	PUNCT
gujaf-68	24	1	late	late	ADV
gujaf-68	24	2	or	or	CCONJ
gujaf-68	24	3	delayed	delay	VERB
gujaf-68	24	4	disclosure	disclosure	NOUN
gujaf-68	24	5	of	of	ADP
gujaf-68	24	6	auditor‟s	auditor‟s	PROPN
gujaf-68	24	7	opinion	opinion	NOUN
gujaf-68	24	8	on	on	ADP
gujaf-68	24	9	the	the	DET
gujaf-68	24	10	true	true	ADJ
gujaf-68	24	11	and	and	CCONJ
gujaf-68	24	12	fair	fair	ADJ
gujaf-68	24	13	view	view	NOUN
gujaf-68	24	14	of	of	ADP
gujaf-68	24	15	financial	financial	ADJ
gujaf-68	24	16	information	information	NOUN
gujaf-68	24	17	therefore	therefore	ADV
gujaf-68	24	18	exacerbates	exacerbate	VERB
gujaf-68	24	19	information	information	NOUN
gujaf-68	24	20	asymmetry	asymmetry	NOUN
gujaf-68	24	21	and	and	CCONJ
gujaf-68	24	22	increases	increase	VERB
gujaf-68	24	23	uncertainty	uncertainty	NOUN
gujaf-68	24	24	in	in	ADP
gujaf-68	24	25	investment	investment	NOUN
gujaf-68	24	26	decisions	decision	NOUN
gujaf-68	24	27	.	.	PUNCT
gujaf-68	25	1	stale	stale	ADJ
gujaf-68	25	2	information	information	NOUN
gujaf-68	25	3	is	be	AUX
gujaf-68	25	4	of	of	ADP
gujaf-68	25	5	little	little	ADJ
gujaf-68	25	6	or	or	CCONJ
gujaf-68	25	7	no	no	PRON
gujaf-68	25	8	benefit	benefit	NOUN
gujaf-68	25	9	to	to	ADP
gujaf-68	25	10	investors	investor	NOUN
gujaf-68	25	11	for	for	ADP
gujaf-68	25	12	their	their	PRON
gujaf-68	25	13	investment	investment	NOUN
gujaf-68	25	14	decision	decision	NOUN
gujaf-68	25	15	-	-	PUNCT
gujaf-68	25	16	making	make	VERB
gujaf-68	25	17	purpose	purpose	NOUN
gujaf-68	25	18	.	.	PUNCT
gujaf-68	26	1	the	the	DET
gujaf-68	26	2	timeliness	timeliness	NOUN
gujaf-68	26	3	of	of	ADP
gujaf-68	26	4	financial	financial	ADJ
gujaf-68	26	5	information	information	NOUN
gujaf-68	26	6	is	be	AUX
gujaf-68	26	7	therefore	therefore	ADV
gujaf-68	26	8	very	very	ADV
gujaf-68	26	9	vital	vital	ADJ
gujaf-68	26	10	to	to	ADP
gujaf-68	26	11	the	the	DET
gujaf-68	26	12	growth	growth	NOUN
gujaf-68	26	13	and	and	CCONJ
gujaf-68	26	14	development	development	NOUN
gujaf-68	26	15	of	of	ADP
gujaf-68	26	16	any	any	DET
gujaf-68	26	17	economy	economy	NOUN
gujaf-68	26	18	.	.	PUNCT
gujaf-68	27	1	arl	arl	PROPN
gujaf-68	27	2	is	be	AUX
gujaf-68	27	3	,	,	PUNCT
gujaf-68	27	4	therefore	therefore	ADV
gujaf-68	27	5	,	,	PUNCT
gujaf-68	27	6	one	one	NUM
gujaf-68	27	7	of	of	ADP
gujaf-68	27	8	the	the	DET
gujaf-68	27	9	few	few	ADJ
gujaf-68	27	10	externally	externally	ADV
gujaf-68	27	11	observable	observable	ADJ
gujaf-68	27	12	audit	audit	NOUN
gujaf-68	27	13	output	output	NOUN
gujaf-68	27	14	variables	variable	NOUN
gujaf-68	27	15	that	that	PRON
gujaf-68	27	16	allows	allow	VERB
gujaf-68	27	17	outsiders	outsider	NOUN
gujaf-68	27	18	to	to	PART
gujaf-68	27	19	gauge	gauge	VERB
gujaf-68	27	20	audit	audit	NOUN
gujaf-68	27	21	efficiency	efficiency	NOUN
gujaf-68	27	22	;	;	PUNCT
gujaf-68	27	23	because	because	SCONJ
gujaf-68	27	24	it	it	PRON
gujaf-68	27	25	relates	relate	VERB
gujaf-68	27	26	to	to	ADP
gujaf-68	27	27	the	the	DET
gujaf-68	27	28	timeliness	timeliness	NOUN
gujaf-68	27	29	of	of	ADP
gujaf-68	27	30	both	both	DET
gujaf-68	27	31	audit	audit	NOUN
gujaf-68	27	32	and	and	CCONJ
gujaf-68	27	33	earnings	earning	NOUN
gujaf-68	27	34	information	information	NOUN
gujaf-68	27	35	.	.	PUNCT
gujaf-68	28	1	the	the	DET
gujaf-68	28	2	need	need	NOUN
gujaf-68	28	3	for	for	ADP
gujaf-68	28	4	timely	timely	ADJ
gujaf-68	28	5	financial	financial	ADJ
gujaf-68	28	6	reporting	reporting	NOUN
gujaf-68	28	7	is	be	AUX
gujaf-68	28	8	one	one	NUM
gujaf-68	28	9	that	that	PRON
gujaf-68	28	10	features	feature	VERB
gujaf-68	28	11	prominently	prominently	ADV
gujaf-68	28	12	in	in	ADP
gujaf-68	28	13	global	global	ADJ
gujaf-68	28	14	standard	standard	ADJ
gujaf-68	28	15	requirements	requirement	NOUN
gujaf-68	28	16	for	for	ADP
gujaf-68	28	17	financial	financial	ADJ
gujaf-68	28	18	reporting	reporting	NOUN
gujaf-68	28	19	.	.	PUNCT
gujaf-68	29	1	the	the	DET
gujaf-68	29	2	international	international	ADJ
gujaf-68	29	3	financial	financial	ADJ
gujaf-68	29	4	reporting	reporting	NOUN
gujaf-68	29	5	standards	standard	NOUN
gujaf-68	29	6	(	(	PUNCT
gujaf-68	29	7	ifrss	ifrss	NOUN
gujaf-68	29	8	)	)	PUNCT
gujaf-68	29	9	set	set	VERB
gujaf-68	29	10	forth	forth	ADP
gujaf-68	29	11	a	a	DET
gujaf-68	29	12	conceptual	conceptual	ADJ
gujaf-68	29	13	framework	framework	NOUN
gujaf-68	29	14	for	for	ADP
gujaf-68	29	15	the	the	DET
gujaf-68	29	16	assessment	assessment	NOUN
gujaf-68	29	17	of	of	ADP
gujaf-68	29	18	the	the	DET
gujaf-68	29	19	quality	quality	NOUN
gujaf-68	29	20	of	of	ADP
gujaf-68	29	21	financial	financial	ADJ
gujaf-68	29	22	statements	statement	NOUN
gujaf-68	29	23	.	.	PUNCT
gujaf-68	30	1	this	this	DET
gujaf-68	30	2	framework	framework	NOUN
gujaf-68	30	3	,	,	PUNCT
gujaf-68	30	4	a	a	DET
gujaf-68	30	5	slight	slight	ADJ
gujaf-68	30	6	departure	departure	NOUN
gujaf-68	30	7	from	from	ADP
gujaf-68	30	8	the	the	DET
gujaf-68	30	9	previously	previously	ADV
gujaf-68	30	10	accepted	accept	VERB
gujaf-68	30	11	one	one	NUM
gujaf-68	30	12	(	(	PUNCT
gujaf-68	30	13	sfac	sfac	NOUN
gujaf-68	30	14	2	2	NUM
gujaf-68	30	15	)	)	PUNCT
gujaf-68	30	16	requires	require	VERB
gujaf-68	30	17	timely	timely	ADJ
gujaf-68	30	18	financial	financial	ADJ
gujaf-68	30	19	reporting	reporting	NOUN
gujaf-68	30	20	in	in	ADP
gujaf-68	30	21	order	order	NOUN
gujaf-68	30	22	to	to	PART
gujaf-68	30	23	enhance	enhance	VERB
gujaf-68	30	24	the	the	DET
gujaf-68	30	25	relevance	relevance	NOUN
gujaf-68	30	26	of	of	ADP
gujaf-68	30	27	information	information	NOUN
gujaf-68	30	28	to	to	PART
gujaf-68	30	29	decision	decision	NOUN
gujaf-68	30	30	making	making	NOUN
gujaf-68	30	31	.	.	PUNCT
gujaf-68	31	1	however	however	ADV
gujaf-68	31	2	,	,	PUNCT
gujaf-68	31	3	due	due	ADP
gujaf-68	31	4	to	to	ADP
gujaf-68	31	5	differences	difference	NOUN
gujaf-68	31	6	in	in	ADP
gujaf-68	31	7	regulatory	regulatory	ADJ
gujaf-68	31	8	laws	law	NOUN
gujaf-68	31	9	,	,	PUNCT
gujaf-68	31	10	business	business	NOUN
gujaf-68	31	11	environment	environment	NOUN
gujaf-68	31	12	,	,	PUNCT
gujaf-68	31	13	norms	norm	NOUN
gujaf-68	31	14	and	and	CCONJ
gujaf-68	31	15	culture	culture	NOUN
gujaf-68	31	16	,	,	PUNCT
gujaf-68	31	17	technological	technological	ADJ
gujaf-68	31	18	advancement	advancement	NOUN
gujaf-68	31	19	,	,	PUNCT
gujaf-68	31	20	amongst	amongst	ADP
gujaf-68	31	21	others	other	NOUN
gujaf-68	31	22	;	;	PUNCT
gujaf-68	31	23	countries	country	NOUN
gujaf-68	31	24	adopted	adopt	VERB
gujaf-68	31	25	and	and	CCONJ
gujaf-68	31	26	complied	comply	VERB
gujaf-68	31	27	with	with	ADP
gujaf-68	31	28	the	the	DET
gujaf-68	31	29	ifrss	ifrss	NOUN
gujaf-68	31	30	at	at	ADP
gujaf-68	31	31	different	different	ADJ
gujaf-68	31	32	times	time	NOUN
gujaf-68	31	33	.	.	PUNCT
gujaf-68	32	1	this	this	PRON
gujaf-68	32	2	has	have	AUX
gujaf-68	32	3	contributed	contribute	VERB
gujaf-68	32	4	in	in	ADP
gujaf-68	32	5	having	have	VERB
gujaf-68	32	6	varied	varied	ADJ
gujaf-68	32	7	financial	financial	ADJ
gujaf-68	32	8	reporting	reporting	NOUN
gujaf-68	32	9	dates	date	NOUN
gujaf-68	32	10	from	from	ADP
gujaf-68	32	11	country	country	NOUN
gujaf-68	32	12	to	to	ADP
gujaf-68	32	13	country	country	NOUN
gujaf-68	32	14	.	.	PUNCT
gujaf-68	33	1	due	due	ADP
gujaf-68	33	2	to	to	ADP
gujaf-68	33	3	the	the	DET
gujaf-68	33	4	importance	importance	NOUN
gujaf-68	33	5	of	of	ADP
gujaf-68	33	6	arl	arl	PROPN
gujaf-68	33	7	in	in	ADP
gujaf-68	33	8	facilitating	facilitate	VERB
gujaf-68	33	9	timely	timely	ADJ
gujaf-68	33	10	reporting	reporting	NOUN
gujaf-68	33	11	,	,	PUNCT
gujaf-68	33	12	there	there	PRON
gujaf-68	33	13	is	be	VERB
gujaf-68	33	14	therefore	therefore	ADV
gujaf-68	33	15	a	a	DET
gujaf-68	33	16	sizable	sizable	ADJ
gujaf-68	33	17	volume	volume	NOUN
gujaf-68	33	18	of	of	ADP
gujaf-68	33	19	literature	literature	NOUN
gujaf-68	33	20	on	on	ADP
gujaf-68	33	21	its	its	PRON
gujaf-68	33	22	determinants	determinant	NOUN
gujaf-68	33	23	.	.	PUNCT
gujaf-68	34	1	the	the	DET
gujaf-68	34	2	literature	literature	NOUN
gujaf-68	34	3	has	have	AUX
gujaf-68	34	4	,	,	PUNCT
gujaf-68	34	5	however	however	ADV
gujaf-68	34	6	,	,	PUNCT
gujaf-68	34	7	tended	tend	VERB
gujaf-68	34	8	to	to	PART
gujaf-68	34	9	focus	focus	VERB
gujaf-68	34	10	more	more	ADV
gujaf-68	34	11	on	on	ADP
gujaf-68	34	12	either	either	DET
gujaf-68	34	13	audit	audit	NOUN
gujaf-68	34	14	firm	firm	ADJ
gujaf-68	34	15	characteristics	characteristic	NOUN
gujaf-68	34	16	(	(	PUNCT
gujaf-68	34	17	abdelrahman	abdelrahman	NOUN
gujaf-68	34	18	&	&	CCONJ
gujaf-68	34	19	basheer	basheer	PROPN
gujaf-68	34	20	,	,	PUNCT
gujaf-68	34	21	2016	2016	NUM
gujaf-68	34	22	,	,	PUNCT
gujaf-68	34	23	karami	karami	NOUN
gujaf-68	34	24	,	,	PUNCT
gujaf-68	34	25	karimiyan	karimiyan	PROPN
gujaf-68	34	26	&	&	CCONJ
gujaf-68	34	27	salati	salati	PROPN
gujaf-68	34	28	,	,	PUNCT
gujaf-68	34	29	2017	2017	NUM
gujaf-68	34	30	;	;	PUNCT
gujaf-68	34	31	ram	ram	NOUN
gujaf-68	34	32	and	and	CCONJ
gujaf-68	34	33	hassan	hassan	PROPN
gujaf-68	34	34	,	,	PUNCT
gujaf-68	34	35	2017	2017	NUM
gujaf-68	34	36	ocak	ocak	NOUN
gujaf-68	34	37	&	&	CCONJ
gujaf-68	34	38	ozden	ozden	ADJ
gujaf-68	34	39	,	,	PUNCT
gujaf-68	34	40	2018	2018	NUM
gujaf-68	34	41	&	&	CCONJ
gujaf-68	34	42	ma	ma	PROPN
gujaf-68	34	43	,	,	PUNCT
gujaf-68	34	44	2016	2016	NUM
gujaf-68	34	45	)	)	PUNCT
gujaf-68	34	46	or	or	CCONJ
gujaf-68	34	47	audit	audit	NOUN
gujaf-68	34	48	committee	committee	NOUN
gujaf-68	34	49	characteristics	characteristic	NOUN
gujaf-68	34	50	(	(	PUNCT
gujaf-68	34	51	apadore	apadore	PROPN
gujaf-68	34	52	&	&	CCONJ
gujaf-68	34	53	noor	noor	PROPN
gujaf-68	34	54	,	,	PUNCT
gujaf-68	34	55	2013	2013	NUM
gujaf-68	34	56	,	,	PUNCT
gujaf-68	34	57	ahmad	ahmad	PROPN
gujaf-68	34	58	,	,	PUNCT
gujaf-68	34	59	baatwah	baatwah	NOUN
gujaf-68	34	60	&	&	CCONJ
gujaf-68	34	61	salleh	salleh	PROPN
gujaf-68	34	62	,	,	PUNCT
gujaf-68	34	63	2017	2017	NUM
gujaf-68	34	64	;	;	PUNCT
gujaf-68	34	65	puasa	puasa	PROPN
gujaf-68	34	66	,	,	PUNCT
gujaf-68	34	67	salleh	salleh	PROPN
gujaf-68	34	68	&	&	CCONJ
gujaf-68	34	69	ahmad	ahmad	PROPN
gujaf-68	34	70	,	,	PUNCT
gujaf-68	34	71	2014	2014	NUM
gujaf-68	34	72	;)	;)	PUNCT
gujaf-68	34	73	and	and	CCONJ
gujaf-68	34	74	even	even	ADV
gujaf-68	34	75	though	though	SCONJ
gujaf-68	34	76	the	the	DET
gujaf-68	34	77	literature	literature	NOUN
gujaf-68	34	78	spans	span	VERB
gujaf-68	34	79	different	different	ADJ
gujaf-68	34	80	countries	country	NOUN
gujaf-68	34	81	,	,	PUNCT
gujaf-68	34	82	there	there	PRON
gujaf-68	34	83	is	be	VERB
gujaf-68	34	84	little	little	ADJ
gujaf-68	34	85	consistency	consistency	NOUN
gujaf-68	34	86	in	in	ADP
gujaf-68	34	87	results	result	NOUN
gujaf-68	34	88	.	.	PUNCT
gujaf-68	35	1	we	we	PRON
gujaf-68	35	2	attribute	attribute	VERB
gujaf-68	35	3	the	the	DET
gujaf-68	35	4	lack	lack	NOUN
gujaf-68	35	5	of	of	ADP
gujaf-68	35	6	consistency	consistency	NOUN
gujaf-68	35	7	to	to	ADP
gujaf-68	35	8	the	the	DET
gujaf-68	35	9	fact	fact	NOUN
gujaf-68	35	10	that	that	SCONJ
gujaf-68	35	11	,	,	PUNCT
gujaf-68	35	12	with	with	ADP
gujaf-68	35	13	the	the	DET
gujaf-68	35	14	exception	exception	NOUN
gujaf-68	35	15	of	of	ADP
gujaf-68	35	16	puasa	puasa	PROPN
gujaf-68	35	17	,	,	PUNCT
gujaf-68	35	18	saleh	saleh	NOUN
gujaf-68	35	19	and	and	CCONJ
gujaf-68	35	20	ahmad	ahmad	PROPN
gujaf-68	35	21	(	(	PUNCT
gujaf-68	35	22	2014	2014	NUM
gujaf-68	35	23	)	)	PUNCT
gujaf-68	35	24	,	,	PUNCT
gujaf-68	35	25	most	most	ADJ
gujaf-68	35	26	studies	study	NOUN
gujaf-68	35	27	pool	pool	NOUN
gujaf-68	35	28	results	result	NOUN
gujaf-68	35	29	over	over	ADP
gujaf-68	35	30	long	long	ADJ
gujaf-68	35	31	periods	period	NOUN
gujaf-68	35	32	;	;	PUNCT
gujaf-68	35	33	without	without	ADP
gujaf-68	35	34	taking	take	VERB
gujaf-68	35	35	into	into	ADP
gujaf-68	35	36	cognizance	cognizance	NOUN
gujaf-68	35	37	effects	effect	NOUN
gujaf-68	35	38	in	in	ADP
gujaf-68	35	39	regulatory	regulatory	ADJ
gujaf-68	35	40	changes	change	NOUN
gujaf-68	35	41	or	or	CCONJ
gujaf-68	35	42	changes	change	NOUN
gujaf-68	35	43	in	in	ADP
gujaf-68	35	44	standards	standard	NOUN
gujaf-68	35	45	.	.	PUNCT
gujaf-68	36	1	in	in	ADP
gujaf-68	36	2	this	this	DET
gujaf-68	36	3	study	study	NOUN
gujaf-68	36	4	,	,	PUNCT
gujaf-68	36	5	we	we	PRON
gujaf-68	36	6	therefore	therefore	ADV
gujaf-68	36	7	use	use	VERB
gujaf-68	36	8	a	a	DET
gujaf-68	36	9	pre	pre	ADJ
gujaf-68	36	10	and	and	CCONJ
gujaf-68	36	11	post	post	VERB
gujaf-68	36	12	ifrs	ifrs	ADJ
gujaf-68	36	13	adoption	adoption	NOUN
gujaf-68	36	14	analysis	analysis	NOUN
gujaf-68	36	15	to	to	PART
gujaf-68	36	16	examine	examine	VERB
gujaf-68	36	17	whether	whether	SCONJ
gujaf-68	36	18	key	key	ADJ
gujaf-68	36	19	auditorspecific	auditorspecific	ADJ
gujaf-68	36	20	characteristics	characteristic	NOUN
gujaf-68	36	21	as	as	ADV
gujaf-68	36	22	well	well	ADV
gujaf-68	36	23	as	as	ADP
gujaf-68	36	24	audit	audit	NOUN
gujaf-68	36	25	committee	committee	NOUN
gujaf-68	36	26	related	relate	VERB
gujaf-68	36	27	ones	one	NOUN
gujaf-68	36	28	are	be	AUX
gujaf-68	36	29	associated	associate	VERB
gujaf-68	36	30	with	with	ADP
gujaf-68	36	31	audit	audit	NOUN
gujaf-68	36	32	report	report	NOUN
gujaf-68	36	33	lag	lag	NOUN
gujaf-68	36	34	in	in	ADP
gujaf-68	36	35	nigerian	nigerian	ADJ
gujaf-68	36	36	listed	list	VERB
gujaf-68	36	37	deposit	deposit	NOUN
gujaf-68	36	38	money	money	NOUN
gujaf-68	36	39	banks	bank	NOUN
gujaf-68	36	40	(	(	PUNCT
gujaf-68	36	41	dmbs	dmb	NOUN
gujaf-68	36	42	)	)	PUNCT
gujaf-68	36	43	.	.	PUNCT
gujaf-68	37	1	the	the	DET
gujaf-68	37	2	main	main	ADJ
gujaf-68	37	3	objective	objective	NOUN
gujaf-68	37	4	of	of	ADP
gujaf-68	37	5	the	the	DET
gujaf-68	37	6	study	study	NOUN
gujaf-68	37	7	is	be	AUX
gujaf-68	37	8	to	to	PART
gujaf-68	37	9	determine	determine	VERB
gujaf-68	37	10	the	the	DET
gujaf-68	37	11	effect	effect	NOUN
gujaf-68	37	12	of	of	ADP
gujaf-68	37	13	international	international	ADJ
gujaf-68	37	14	financial	financial	ADJ
gujaf-68	37	15	reporting	reporting	NOUN
gujaf-68	37	16	standards	standard	NOUN
gujaf-68	37	17	of	of	ADP
gujaf-68	37	18	some	some	DET
gujaf-68	37	19	certain	certain	ADJ
gujaf-68	37	20	corporate	corporate	ADJ
gujaf-68	37	21	governance	governance	NOUN
gujaf-68	37	22	variables	variable	NOUN
gujaf-68	37	23	on	on	ADP
gujaf-68	37	24	audit	audit	NOUN
gujaf-68	37	25	report	report	NOUN
gujaf-68	37	26	lag	lag	NOUN
gujaf-68	37	27	of	of	ADP
gujaf-68	37	28	listed	list	VERB
gujaf-68	37	29	deposit	deposit	NOUN
gujaf-68	37	30	money	money	NOUN
gujaf-68	37	31	banks	bank	NOUN
gujaf-68	37	32	in	in	ADP
gujaf-68	37	33	nigeria	nigeria	PROPN
gujaf-68	37	34	.	.	PUNCT
gujaf-68	38	1	the	the	DET
gujaf-68	38	2	specific	specific	ADJ
gujaf-68	38	3	objectives	objective	NOUN
gujaf-68	38	4	are	be	AUX
gujaf-68	38	5	:	:	PUNCT
gujaf-68	38	6	i.	i.	NOUN
gujaf-68	38	7	to	to	PART
gujaf-68	38	8	determine	determine	VERB
gujaf-68	38	9	the	the	DET
gujaf-68	38	10	effect	effect	NOUN
gujaf-68	38	11	of	of	ADP
gujaf-68	38	12	audit	audit	NOUN
gujaf-68	38	13	committee	committee	NOUN
gujaf-68	38	14	independence	independence	NOUN
gujaf-68	38	15	on	on	ADP
gujaf-68	38	16	audit	audit	NOUN
gujaf-68	38	17	report	report	NOUN
gujaf-68	38	18	lag	lag	VERB
gujaf-68	38	19	before	before	ADV
gujaf-68	38	20	and	and	CCONJ
gujaf-68	38	21	after	after	ADP
gujaf-68	38	22	ifrs	ifrs	NOUN
gujaf-68	38	23	adoption	adoption	NOUN
gujaf-68	38	24	of	of	ADP
gujaf-68	38	25	listed	list	VERB
gujaf-68	38	26	deposit	deposit	NOUN
gujaf-68	38	27	money	money	NOUN
gujaf-68	38	28	banks	bank	NOUN
gujaf-68	38	29	in	in	ADP
gujaf-68	38	30	nigeria	nigeria	PROPN
gujaf-68	38	31	.	.	PUNCT
gujaf-68	39	1	gusau	gusau	PROPN
gujaf-68	39	2	journal	journal	PROPN
gujaf-68	39	3	of	of	ADP
gujaf-68	39	4	accounting	accounting	NOUN
gujaf-68	39	5	and	and	CCONJ
gujaf-68	39	6	finance	finance	NOUN
gujaf-68	39	7	,	,	PUNCT
gujaf-68	39	8	vol	vol	NOUN
gujaf-68	39	9	.	.	PROPN
gujaf-68	39	10	2	2	NUM
gujaf-68	39	11	,	,	PUNCT
gujaf-68	39	12	issue	issue	NOUN
gujaf-68	39	13	2	2	NUM
gujaf-68	39	14	,	,	PUNCT
gujaf-68	39	15	april	april	PROPN
gujaf-68	39	16	,	,	PUNCT
gujaf-68	39	17	2021	2021	NUM
gujaf-68	39	18	4	4	NUM
gujaf-68	39	19	ii	ii	NOUN
gujaf-68	39	20	.	.	PUNCT
gujaf-68	39	21	to	to	PART
gujaf-68	39	22	examine	examine	VERB
gujaf-68	39	23	the	the	DET
gujaf-68	39	24	influence	influence	NOUN
gujaf-68	39	25	of	of	ADP
gujaf-68	39	26	audit	audit	NOUN
gujaf-68	39	27	fees	fee	NOUN
gujaf-68	39	28	on	on	ADP
gujaf-68	39	29	audit	audit	NOUN
gujaf-68	39	30	report	report	NOUN
gujaf-68	39	31	lag	lag	VERB
gujaf-68	39	32	before	before	ADV
gujaf-68	39	33	and	and	CCONJ
gujaf-68	39	34	after	after	ADP
gujaf-68	39	35	ifrs	ifrs	NOUN
gujaf-68	39	36	adoption	adoption	NOUN
gujaf-68	39	37	of	of	ADP
gujaf-68	39	38	listed	list	VERB
gujaf-68	39	39	deposit	deposit	NOUN
gujaf-68	39	40	money	money	NOUN
gujaf-68	39	41	banks	bank	NOUN
gujaf-68	39	42	in	in	ADP
gujaf-68	39	43	nigeria	nigeria	PROPN
gujaf-68	39	44	.	.	PUNCT
gujaf-68	40	1	iii	iii	X
gujaf-68	40	2	.	.	PUNCT
gujaf-68	40	3	to	to	PART
gujaf-68	40	4	evaluate	evaluate	VERB
gujaf-68	40	5	the	the	DET
gujaf-68	40	6	effect	effect	NOUN
gujaf-68	40	7	of	of	ADP
gujaf-68	40	8	audit	audit	NOUN
gujaf-68	40	9	committee	committee	NOUN
gujaf-68	40	10	financial	financial	ADJ
gujaf-68	40	11	expertise	expertise	NOUN
gujaf-68	40	12	on	on	ADP
gujaf-68	40	13	audit	audit	NOUN
gujaf-68	40	14	report	report	NOUN
gujaf-68	40	15	lag	lag	VERB
gujaf-68	40	16	before	before	ADV
gujaf-68	40	17	and	and	CCONJ
gujaf-68	40	18	after	after	ADP
gujaf-68	40	19	ifrs	ifrs	NOUN
gujaf-68	40	20	adoption	adoption	NOUN
gujaf-68	40	21	of	of	ADP
gujaf-68	40	22	listed	list	VERB
gujaf-68	40	23	deposit	deposit	NOUN
gujaf-68	40	24	money	money	NOUN
gujaf-68	40	25	banks	bank	NOUN
gujaf-68	40	26	in	in	ADP
gujaf-68	40	27	nigeria	nigeria	PROPN
gujaf-68	40	28	.	.	PUNCT
gujaf-68	41	1	iv	iv	X
gujaf-68	41	2	.	.	PUNCT
gujaf-68	41	3	to	to	PART
gujaf-68	41	4	appraise	appraise	VERB
gujaf-68	41	5	the	the	DET
gujaf-68	41	6	effect	effect	NOUN
gujaf-68	41	7	of	of	ADP
gujaf-68	41	8	audit	audit	NOUN
gujaf-68	41	9	firm	firm	ADJ
gujaf-68	41	10	rotation	rotation	NOUN
gujaf-68	41	11	on	on	ADP
gujaf-68	41	12	audit	audit	NOUN
gujaf-68	41	13	report	report	NOUN
gujaf-68	41	14	lag	lag	VERB
gujaf-68	41	15	before	before	ADV
gujaf-68	41	16	and	and	CCONJ
gujaf-68	41	17	after	after	ADP
gujaf-68	41	18	ifrs	ifrs	NOUN
gujaf-68	41	19	adoption	adoption	NOUN
gujaf-68	41	20	of	of	ADP
gujaf-68	41	21	listed	list	VERB
gujaf-68	41	22	deposit	deposit	NOUN
gujaf-68	41	23	money	money	NOUN
gujaf-68	41	24	banks	bank	NOUN
gujaf-68	41	25	in	in	ADP
gujaf-68	41	26	nigeria	nigeria	PROPN
gujaf-68	41	27	.	.	PUNCT
gujaf-68	42	1	v.	v.	ADP
gujaf-68	42	2	to	to	PART
gujaf-68	42	3	determine	determine	VERB
gujaf-68	42	4	the	the	DET
gujaf-68	42	5	effect	effect	NOUN
gujaf-68	42	6	of	of	ADP
gujaf-68	42	7	audit	audit	NOUN
gujaf-68	42	8	exercise	exercise	NOUN
gujaf-68	42	9	quality	quality	NOUN
gujaf-68	42	10	on	on	ADP
gujaf-68	42	11	audit	audit	NOUN
gujaf-68	42	12	report	report	NOUN
gujaf-68	42	13	lag	lag	VERB
gujaf-68	42	14	before	before	ADV
gujaf-68	42	15	and	and	CCONJ
gujaf-68	42	16	after	after	ADP
gujaf-68	42	17	ifrs	ifrs	NOUN
gujaf-68	42	18	adoption	adoption	NOUN
gujaf-68	42	19	of	of	ADP
gujaf-68	42	20	listed	list	VERB
gujaf-68	42	21	deposit	deposit	NOUN
gujaf-68	42	22	money	money	NOUN
gujaf-68	42	23	banks	bank	NOUN
gujaf-68	42	24	in	in	ADP
gujaf-68	42	25	nigeria	nigeria	PROPN
gujaf-68	42	26	.	.	PUNCT
gujaf-68	43	1	the	the	DET
gujaf-68	43	2	following	follow	VERB
gujaf-68	43	3	hypotheses	hypothesis	NOUN
gujaf-68	43	4	,	,	PUNCT
gujaf-68	43	5	stated	state	VERB
gujaf-68	43	6	in	in	ADP
gujaf-68	43	7	null	null	ADJ
gujaf-68	43	8	form	form	NOUN
gujaf-68	43	9	are	be	AUX
gujaf-68	43	10	put	put	VERB
gujaf-68	43	11	forth	forth	ADV
gujaf-68	43	12	for	for	ADP
gujaf-68	43	13	testing	testing	NOUN
gujaf-68	43	14	:	:	PUNCT
gujaf-68	43	15	ho1	ho1	NOUN
gujaf-68	43	16	:	:	PUNCT
gujaf-68	43	17	there	there	PRON
gujaf-68	43	18	is	be	VERB
gujaf-68	43	19	no	no	DET
gujaf-68	43	20	significant	significant	ADJ
gujaf-68	44	1	d	d	NOUN
gujaf-68	44	2	i	i	PRON
gujaf-68	45	1	f	f	NOUN
gujaf-68	45	2	f	f	NOUN
gujaf-68	45	3	e	e	NOUN
gujaf-68	45	4	r	r	NOUN
gujaf-68	45	5	e	e	NOUN
gujaf-68	45	6	n	n	NOUN
gujaf-68	45	7	c	c	NOUN
gujaf-68	45	8	e	e	NOUN
gujaf-68	46	1	i	i	PRON
gujaf-68	46	2	n	n	VERB
gujaf-68	46	3	t	t	NOUN
gujaf-68	46	4	h	h	NOUN
gujaf-68	46	5	e	e	PROPN
gujaf-68	46	6	effect	effect	NOUN
gujaf-68	46	7	of	of	ADP
gujaf-68	46	8	audit	audit	NOUN
gujaf-68	46	9	committee	committee	NOUN
gujaf-68	46	10	independence	independence	NOUN
gujaf-68	46	11	on	on	ADP
gujaf-68	46	12	audit	audit	NOUN
gujaf-68	46	13	report	report	NOUN
gujaf-68	46	14	lag	lag	NOUN
gujaf-68	46	15	of	of	ADP
gujaf-68	46	16	listed	list	VERB
gujaf-68	46	17	deposit	deposit	NOUN
gujaf-68	46	18	money	money	NOUN
gujaf-68	46	19	banks	bank	NOUN
gujaf-68	46	20	(	(	PUNCT
gujaf-68	46	21	dmbs	dmb	NOUN
gujaf-68	46	22	)	)	PUNCT
gujaf-68	46	23	before	before	ADP
gujaf-68	46	24	and	and	CCONJ
gujaf-68	46	25	after	after	ADP
gujaf-68	46	26	ifrs	ifrs	NOUN
gujaf-68	46	27	adoption	adoption	NOUN
gujaf-68	46	28	in	in	ADP
gujaf-68	46	29	nigeria	nigeria	PROPN
gujaf-68	46	30	.	.	PUNCT
gujaf-68	47	1	ho2	ho2	PROPN
gujaf-68	47	2	:	:	PUNCT
gujaf-68	47	3	there	there	PRON
gujaf-68	47	4	is	be	VERB
gujaf-68	47	5	no	no	DET
gujaf-68	47	6	significant	significant	ADJ
gujaf-68	48	1	d	d	NOUN
gujaf-68	48	2	i	i	PRON
gujaf-68	49	1	f	f	NOUN
gujaf-68	49	2	f	f	NOUN
gujaf-68	49	3	e	e	NOUN
gujaf-68	49	4	r	r	NOUN
gujaf-68	49	5	e	e	NOUN
gujaf-68	49	6	n	n	NOUN
gujaf-68	49	7	c	c	NOUN
gujaf-68	49	8	e	e	NOUN
gujaf-68	50	1	i	i	PRON
gujaf-68	50	2	n	n	VERB
gujaf-68	50	3	t	t	NOUN
gujaf-68	50	4	h	h	NOUN
gujaf-68	50	5	e	e	PROPN
gujaf-68	50	6	effect	effect	NOUN
gujaf-68	50	7	of	of	ADP
gujaf-68	50	8	audit	audit	NOUN
gujaf-68	50	9	fee	fee	NOUN
gujaf-68	50	10	on	on	ADP
gujaf-68	50	11	audit	audit	NOUN
gujaf-68	50	12	report	report	NOUN
gujaf-68	50	13	lag	lag	NOUN
gujaf-68	50	14	of	of	ADP
gujaf-68	50	15	listed	list	VERB
gujaf-68	50	16	deposit	deposit	NOUN
gujaf-68	50	17	money	money	NOUN
gujaf-68	50	18	banks	bank	NOUN
gujaf-68	50	19	(	(	PUNCT
gujaf-68	50	20	dmbs	dmb	NOUN
gujaf-68	50	21	)	)	PUNCT
gujaf-68	50	22	before	before	ADP
gujaf-68	50	23	and	and	CCONJ
gujaf-68	50	24	after	after	ADP
gujaf-68	50	25	ifrs	ifrs	NOUN
gujaf-68	50	26	adoption	adoption	NOUN
gujaf-68	50	27	in	in	ADP
gujaf-68	50	28	nigeria	nigeria	PROPN
gujaf-68	50	29	.	.	PUNCT
gujaf-68	51	1	ho3	ho3	NOUN
gujaf-68	51	2	:	:	PUNCT
gujaf-68	51	3	there	there	PRON
gujaf-68	51	4	is	be	VERB
gujaf-68	51	5	no	no	DET
gujaf-68	51	6	significant	significant	ADJ
gujaf-68	52	1	d	d	NOUN
gujaf-68	52	2	i	i	PRON
gujaf-68	53	1	f	f	NOUN
gujaf-68	53	2	f	f	NOUN
gujaf-68	53	3	e	e	NOUN
gujaf-68	53	4	r	r	NOUN
gujaf-68	53	5	e	e	NOUN
gujaf-68	53	6	n	n	NOUN
gujaf-68	53	7	c	c	NOUN
gujaf-68	53	8	e	e	NOUN
gujaf-68	54	1	i	i	PRON
gujaf-68	54	2	n	n	VERB
gujaf-68	54	3	t	t	NOUN
gujaf-68	54	4	h	h	NOUN
gujaf-68	54	5	e	e	PROPN
gujaf-68	54	6	effect	effect	NOUN
gujaf-68	54	7	of	of	ADP
gujaf-68	54	8	audit	audit	NOUN
gujaf-68	54	9	committee	committee	NOUN
gujaf-68	54	10	financial	financial	ADJ
gujaf-68	54	11	expertise	expertise	NOUN
gujaf-68	54	12	on	on	ADP
gujaf-68	54	13	audit	audit	NOUN
gujaf-68	54	14	report	report	NOUN
gujaf-68	54	15	lag	lag	NOUN
gujaf-68	54	16	of	of	ADP
gujaf-68	54	17	listed	list	VERB
gujaf-68	54	18	deposit	deposit	NOUN
gujaf-68	54	19	money	money	NOUN
gujaf-68	54	20	banks	bank	NOUN
gujaf-68	54	21	(	(	PUNCT
gujaf-68	54	22	dmbs	dmb	NOUN
gujaf-68	54	23	)	)	PUNCT
gujaf-68	54	24	before	before	ADP
gujaf-68	54	25	and	and	CCONJ
gujaf-68	54	26	after	after	ADP
gujaf-68	54	27	ifrs	ifrs	NOUN
gujaf-68	54	28	adoption	adoption	NOUN
gujaf-68	54	29	in	in	ADP
gujaf-68	54	30	nigeria	nigeria	PROPN
gujaf-68	54	31	.	.	PUNCT
gujaf-68	55	1	ho4	ho4	PROPN
gujaf-68	55	2	:	:	PUNCT
gujaf-68	55	3	there	there	PRON
gujaf-68	55	4	is	be	VERB
gujaf-68	55	5	no	no	DET
gujaf-68	55	6	significant	significant	ADJ
gujaf-68	56	1	d	d	NOUN
gujaf-68	56	2	i	i	PRON
gujaf-68	57	1	f	f	NOUN
gujaf-68	57	2	f	f	NOUN
gujaf-68	57	3	e	e	NOUN
gujaf-68	57	4	r	r	NOUN
gujaf-68	57	5	e	e	NOUN
gujaf-68	57	6	n	n	NOUN
gujaf-68	57	7	c	c	NOUN
gujaf-68	57	8	e	e	NOUN
gujaf-68	58	1	i	i	PRON
gujaf-68	58	2	n	n	VERB
gujaf-68	58	3	t	t	NOUN
gujaf-68	58	4	h	h	NOUN
gujaf-68	58	5	e	e	PROPN
gujaf-68	58	6	effect	effect	NOUN
gujaf-68	58	7	of	of	ADP
gujaf-68	58	8	audit	audit	NOUN
gujaf-68	58	9	firm	firm	ADJ
gujaf-68	58	10	rotation	rotation	NOUN
gujaf-68	58	11	on	on	ADP
gujaf-68	58	12	audit	audit	NOUN
gujaf-68	58	13	report	report	NOUN
gujaf-68	58	14	lag	lag	NOUN
gujaf-68	58	15	of	of	ADP
gujaf-68	58	16	listed	list	VERB
gujaf-68	58	17	deposit	deposit	NOUN
gujaf-68	58	18	money	money	NOUN
gujaf-68	58	19	banks	bank	NOUN
gujaf-68	58	20	(	(	PUNCT
gujaf-68	58	21	dmbs	dmb	NOUN
gujaf-68	58	22	)	)	PUNCT
gujaf-68	58	23	before	before	ADP
gujaf-68	58	24	and	and	CCONJ
gujaf-68	58	25	after	after	ADP
gujaf-68	58	26	ifrs	ifrs	NOUN
gujaf-68	58	27	adoption	adoption	NOUN
gujaf-68	58	28	in	in	ADP
gujaf-68	58	29	nigeria	nigeria	PROPN
gujaf-68	58	30	.	.	PUNCT
gujaf-68	59	1	ho5	ho5	NOUN
gujaf-68	59	2	:	:	PUNCT
gujaf-68	59	3	there	there	PRON
gujaf-68	59	4	is	be	VERB
gujaf-68	59	5	no	no	DET
gujaf-68	59	6	significant	significant	ADJ
gujaf-68	60	1	d	d	NOUN
gujaf-68	60	2	i	i	PRON
gujaf-68	61	1	f	f	NOUN
gujaf-68	61	2	f	f	NOUN
gujaf-68	61	3	e	e	NOUN
gujaf-68	61	4	r	r	NOUN
gujaf-68	61	5	e	e	NOUN
gujaf-68	61	6	n	n	NOUN
gujaf-68	61	7	c	c	NOUN
gujaf-68	61	8	e	e	NOUN
gujaf-68	62	1	i	i	PRON
gujaf-68	62	2	n	n	VERB
gujaf-68	62	3	t	t	NOUN
gujaf-68	62	4	h	h	NOUN
gujaf-68	62	5	e	e	PROPN
gujaf-68	62	6	effect	effect	NOUN
gujaf-68	62	7	of	of	ADP
gujaf-68	62	8	audit	audit	NOUN
gujaf-68	62	9	exercise	exercise	NOUN
gujaf-68	62	10	quality	quality	NOUN
gujaf-68	62	11	on	on	ADP
gujaf-68	62	12	audit	audit	NOUN
gujaf-68	62	13	report	report	NOUN
gujaf-68	62	14	lag	lag	NOUN
gujaf-68	62	15	of	of	ADP
gujaf-68	62	16	listed	list	VERB
gujaf-68	62	17	deposit	deposit	NOUN
gujaf-68	62	18	money	money	NOUN
gujaf-68	62	19	banks	bank	NOUN
gujaf-68	62	20	(	(	PUNCT
gujaf-68	62	21	dmbs	dmb	NOUN
gujaf-68	62	22	)	)	PUNCT
gujaf-68	62	23	before	before	ADP
gujaf-68	62	24	and	and	CCONJ
gujaf-68	62	25	after	after	ADP
gujaf-68	62	26	ifrs	ifrs	NOUN
gujaf-68	62	27	adoption	adoption	NOUN
gujaf-68	62	28	in	in	ADP
gujaf-68	62	29	nigeria	nigeria	PROPN
gujaf-68	62	30	.	.	PUNCT
gujaf-68	63	1	the	the	DET
gujaf-68	63	2	motivation	motivation	NOUN
gujaf-68	63	3	is	be	AUX
gujaf-68	63	4	primarily	primarily	ADV
gujaf-68	63	5	on	on	ADP
gujaf-68	63	6	banks	bank	NOUN
gujaf-68	63	7	because	because	SCONJ
gujaf-68	63	8	of	of	ADP
gujaf-68	63	9	their	their	PRON
gujaf-68	63	10	unique	unique	ADJ
gujaf-68	63	11	regulatory	regulatory	ADJ
gujaf-68	63	12	requirements	requirement	NOUN
gujaf-68	63	13	that	that	PRON
gujaf-68	63	14	preclude	preclude	VERB
gujaf-68	63	15	combining	combine	VERB
gujaf-68	63	16	their	their	PRON
gujaf-68	63	17	analysis	analysis	NOUN
gujaf-68	63	18	with	with	ADP
gujaf-68	63	19	firms	firm	NOUN
gujaf-68	63	20	in	in	ADP
gujaf-68	63	21	other	other	ADJ
gujaf-68	63	22	sectors	sector	NOUN
gujaf-68	63	23	.	.	PUNCT
gujaf-68	64	1	for	for	ADP
gujaf-68	64	2	instance	instance	NOUN
gujaf-68	64	3	,	,	PUNCT
gujaf-68	64	4	in	in	ADP
gujaf-68	64	5	relation	relation	NOUN
gujaf-68	64	6	to	to	PART
gujaf-68	64	7	audit	audit	NOUN
gujaf-68	64	8	engagement	engagement	NOUN
gujaf-68	64	9	,	,	PUNCT
gujaf-68	64	10	banks	bank	NOUN
gujaf-68	64	11	are	be	AUX
gujaf-68	64	12	required	require	VERB
gujaf-68	64	13	to	to	PART
gujaf-68	64	14	mandatorily	mandatorily	ADV
gujaf-68	64	15	rotate	rotate	VERB
gujaf-68	64	16	audit	audit	NOUN
gujaf-68	64	17	engagement	engagement	NOUN
gujaf-68	64	18	teams	team	NOUN
gujaf-68	64	19	while	while	SCONJ
gujaf-68	64	20	for	for	ADP
gujaf-68	64	21	other	other	ADJ
gujaf-68	64	22	companies	company	NOUN
gujaf-68	64	23	such	such	ADJ
gujaf-68	64	24	is	be	AUX
gujaf-68	64	25	not	not	PART
gujaf-68	64	26	mandatory	mandatory	ADJ
gujaf-68	64	27	.	.	PUNCT
gujaf-68	65	1	the	the	DET
gujaf-68	65	2	significance	significance	NOUN
gujaf-68	65	3	for	for	ADP
gujaf-68	65	4	this	this	DET
gujaf-68	65	5	study	study	NOUN
gujaf-68	65	6	is	be	AUX
gujaf-68	65	7	that	that	SCONJ
gujaf-68	65	8	both	both	DET
gujaf-68	65	9	scholars	scholar	NOUN
gujaf-68	65	10	,	,	PUNCT
gujaf-68	65	11	researchers	researcher	NOUN
gujaf-68	65	12	and	and	CCONJ
gujaf-68	65	13	students	student	NOUN
gujaf-68	65	14	find	find	VERB
gujaf-68	65	15	the	the	DET
gujaf-68	65	16	work	work	NOUN
gujaf-68	65	17	useful	useful	ADJ
gujaf-68	65	18	to	to	ADP
gujaf-68	65	19	them	they	PRON
gujaf-68	65	20	as	as	SCONJ
gujaf-68	65	21	it	it	PRON
gujaf-68	65	22	adds	add	VERB
gujaf-68	65	23	to	to	ADP
gujaf-68	65	24	the	the	DET
gujaf-68	65	25	prior	prior	ADJ
gujaf-68	65	26	literatures	literature	NOUN
gujaf-68	65	27	.	.	PUNCT
gujaf-68	66	1	several	several	ADJ
gujaf-68	66	2	literatures	literature	NOUN
gujaf-68	66	3	existed	exist	VERB
gujaf-68	66	4	,	,	PUNCT
gujaf-68	66	5	but	but	CCONJ
gujaf-68	66	6	there	there	PRON
gujaf-68	66	7	is	be	VERB
gujaf-68	66	8	limited	limited	ADJ
gujaf-68	66	9	evidence	evidence	NOUN
gujaf-68	66	10	from	from	ADP
gujaf-68	66	11	prior	prior	ADJ
gujaf-68	66	12	literatures	literature	NOUN
gujaf-68	66	13	that	that	PRON
gujaf-68	66	14	empirically	empirically	ADV
gujaf-68	66	15	examined	examine	VERB
gujaf-68	66	16	international	international	ADJ
gujaf-68	66	17	financial	financial	ADJ
gujaf-68	66	18	reporting	reporting	NOUN
gujaf-68	66	19	standards	standard	NOUN
gujaf-68	66	20	of	of	ADP
gujaf-68	66	21	certain	certain	ADJ
gujaf-68	66	22	corporate	corporate	ADJ
gujaf-68	66	23	governance	governance	NOUN
gujaf-68	66	24	variables	variable	NOUN
gujaf-68	66	25	on	on	ADP
gujaf-68	66	26	audit	audit	NOUN
gujaf-68	66	27	report	report	NOUN
gujaf-68	66	28	lag	lag	NOUN
gujaf-68	66	29	of	of	ADP
gujaf-68	66	30	listed	list	VERB
gujaf-68	66	31	dmbs	dmb	NOUN
gujaf-68	66	32	in	in	ADP
gujaf-68	66	33	nigeria	nigeria	PROPN
gujaf-68	66	34	.	.	PUNCT
gujaf-68	67	1	this	this	PRON
gujaf-68	67	2	will	will	AUX
gujaf-68	67	3	therefore	therefore	ADV
gujaf-68	67	4	serve	serve	VERB
gujaf-68	67	5	as	as	ADP
gujaf-68	67	6	a	a	DET
gujaf-68	67	7	reference	reference	NOUN
gujaf-68	67	8	for	for	ADP
gujaf-68	67	9	further	further	ADJ
gujaf-68	67	10	researchers	researcher	NOUN
gujaf-68	67	11	in	in	ADP
gujaf-68	67	12	this	this	DET
gujaf-68	67	13	area	area	NOUN
gujaf-68	67	14	,	,	PUNCT
gujaf-68	67	15	by	by	ADP
gujaf-68	67	16	critically	critically	ADV
gujaf-68	67	17	looking	look	VERB
gujaf-68	67	18	at	at	ADP
gujaf-68	67	19	the	the	DET
gujaf-68	67	20	empirical	empirical	ADJ
gujaf-68	67	21	finding	finding	NOUN
gujaf-68	67	22	and	and	CCONJ
gujaf-68	67	23	thereby	thereby	ADV
gujaf-68	67	24	discussing	discuss	VERB
gujaf-68	67	25	the	the	DET
gujaf-68	67	26	implication	implication	NOUN
gujaf-68	67	27	from	from	ADP
gujaf-68	67	28	the	the	DET
gujaf-68	67	29	nigerian	nigerian	ADJ
gujaf-68	67	30	economy	economy	NOUN
gujaf-68	67	31	perspective	perspective	NOUN
gujaf-68	67	32	.	.	PUNCT
gujaf-68	68	1	the	the	DET
gujaf-68	68	2	paper	paper	NOUN
gujaf-68	68	3	is	be	AUX
gujaf-68	68	4	in	in	ADP
gujaf-68	68	5	five	five	NUM
gujaf-68	68	6	parts	part	NOUN
gujaf-68	68	7	.	.	PUNCT
gujaf-68	69	1	section	section	NOUN
gujaf-68	69	2	two	two	NUM
gujaf-68	69	3	reviews	review	NOUN
gujaf-68	69	4	the	the	DET
gujaf-68	69	5	literature	literature	NOUN
gujaf-68	69	6	,	,	PUNCT
gujaf-68	69	7	discusses	discuss	VERB
gujaf-68	69	8	the	the	DET
gujaf-68	69	9	theoretical	theoretical	ADJ
gujaf-68	69	10	framework	framework	NOUN
gujaf-68	69	11	of	of	ADP
gujaf-68	69	12	the	the	DET
gujaf-68	69	13	study	study	NOUN
gujaf-68	69	14	and	and	CCONJ
gujaf-68	69	15	puts	put	VERB
gujaf-68	69	16	forth	forth	ADP
gujaf-68	69	17	the	the	DET
gujaf-68	69	18	hypotheses	hypothesis	NOUN
gujaf-68	69	19	that	that	PRON
gujaf-68	69	20	were	be	AUX
gujaf-68	69	21	tested	test	VERB
gujaf-68	69	22	.	.	PUNCT
gujaf-68	70	1	in	in	ADP
gujaf-68	70	2	section	section	NOUN
gujaf-68	70	3	three	three	NUM
gujaf-68	70	4	,	,	PUNCT
gujaf-68	70	5	we	we	PRON
gujaf-68	70	6	state	state	VERB
gujaf-68	70	7	the	the	DET
gujaf-68	70	8	methodology	methodology	NOUN
gujaf-68	70	9	used	use	VERB
gujaf-68	70	10	,	,	PUNCT
gujaf-68	70	11	describe	describe	VERB
gujaf-68	70	12	our	our	PRON
gujaf-68	70	13	sample	sample	NOUN
gujaf-68	70	14	and	and	CCONJ
gujaf-68	70	15	variables	variable	NOUN
gujaf-68	70	16	used	use	VERB
gujaf-68	70	17	in	in	ADP
gujaf-68	70	18	analysis	analysis	NOUN
gujaf-68	70	19	.	.	PUNCT
gujaf-68	71	1	in	in	ADP
gujaf-68	71	2	section	section	NOUN
gujaf-68	71	3	four	four	NUM
gujaf-68	71	4	,	,	PUNCT
gujaf-68	71	5	we	we	PRON
gujaf-68	71	6	provide	provide	VERB
gujaf-68	71	7	the	the	DET
gujaf-68	71	8	empirical	empirical	ADJ
gujaf-68	71	9	results	result	NOUN
gujaf-68	71	10	and	and	CCONJ
gujaf-68	71	11	discuss	discuss	VERB
gujaf-68	71	12	the	the	DET
gujaf-68	71	13	findings	finding	NOUN
gujaf-68	71	14	.	.	PUNCT
gujaf-68	72	1	section	section	NOUN
gujaf-68	72	2	five	five	NUM
gujaf-68	72	3	contains	contain	VERB
gujaf-68	72	4	our	our	PRON
gujaf-68	72	5	concluding	concluding	NOUN
gujaf-68	72	6	remarks	remark	NOUN
gujaf-68	72	7	as	as	ADV
gujaf-68	72	8	well	well	ADV
gujaf-68	72	9	as	as	ADP
gujaf-68	72	10	recommendations	recommendation	NOUN
gujaf-68	72	11	.	.	PUNCT
gujaf-68	73	1	2	2	X
gujaf-68	73	2	.	.	X
gujaf-68	73	3	literature	literature	NOUN
gujaf-68	73	4	review	review	PROPN
gujaf-68	73	5	and	and	CCONJ
gujaf-68	73	6	theoretical	theoretical	ADJ
gujaf-68	73	7	framework	framework	NOUN
gujaf-68	73	8	as	as	ADP
gujaf-68	73	9	a	a	DET
gujaf-68	73	10	concept	concept	NOUN
gujaf-68	73	11	,	,	PUNCT
gujaf-68	73	12	audit	audit	NOUN
gujaf-68	73	13	report	report	NOUN
gujaf-68	73	14	lag	lag	NOUN
gujaf-68	73	15	(	(	PUNCT
gujaf-68	73	16	denoted	denote	VERB
gujaf-68	73	17	arl	arl	PROPN
gujaf-68	73	18	)	)	PUNCT
gujaf-68	73	19	has	have	AUX
gujaf-68	73	20	not	not	PART
gujaf-68	73	21	enjoyed	enjoy	VERB
gujaf-68	73	22	much	much	ADJ
gujaf-68	73	23	ambiguity	ambiguity	NOUN
gujaf-68	73	24	.	.	PUNCT
gujaf-68	74	1	in	in	ADP
gujaf-68	74	2	its	its	PRON
gujaf-68	74	3	simplest	simple	ADJ
gujaf-68	74	4	form	form	NOUN
gujaf-68	74	5	,	,	PUNCT
gujaf-68	74	6	it	it	PRON
gujaf-68	74	7	has	have	AUX
gujaf-68	74	8	been	be	AUX
gujaf-68	74	9	defined	define	VERB
gujaf-68	74	10	by	by	ADP
gujaf-68	74	11	lee	lee	PROPN
gujaf-68	74	12	and	and	CCONJ
gujaf-68	74	13	jahng	jahng	PROPN
gujaf-68	74	14	(	(	PUNCT
gujaf-68	74	15	2008	2008	NUM
gujaf-68	74	16	)	)	PUNCT
gujaf-68	74	17	as	as	ADP
gujaf-68	74	18	the	the	DET
gujaf-68	74	19	period	period	NOUN
gujaf-68	74	20	of	of	ADP
gujaf-68	74	21	time	time	NOUN
gujaf-68	74	22	taken	take	VERB
gujaf-68	74	23	from	from	ADP
gujaf-68	74	24	company‟s	company‟s	ADJ
gujaf-68	74	25	financial	financial	ADJ
gujaf-68	74	26	year	year	NOUN
gujaf-68	74	27	end	end	NOUN
gujaf-68	74	28	to	to	ADP
gujaf-68	74	29	audit	audit	NOUN
gujaf-68	74	30	report	report	NOUN
gujaf-68	74	31	date	date	NOUN
gujaf-68	74	32	.	.	PUNCT
gujaf-68	75	1	more	more	ADV
gujaf-68	75	2	precisely	precisely	ADV
gujaf-68	75	3	,	,	PUNCT
gujaf-68	75	4	singh	singh	NOUN
gujaf-68	75	5	and	and	CCONJ
gujaf-68	75	6	sultana	sultana	NOUN
gujaf-68	75	7	(	(	PUNCT
gujaf-68	75	8	2011	2011	NUM
gujaf-68	75	9	)	)	PUNCT
gujaf-68	75	10	define	define	VERB
gujaf-68	75	11	arl	arl	PROPN
gujaf-68	75	12	as	as	ADP
gujaf-68	75	13	the	the	DET
gujaf-68	75	14	difference	difference	NOUN
gujaf-68	75	15	(	(	PUNCT
gujaf-68	75	16	in	in	ADP
gujaf-68	75	17	number	number	NOUN
gujaf-68	75	18	of	of	ADP
gujaf-68	75	19	days	day	NOUN
gujaf-68	75	20	)	)	PUNCT
gujaf-68	75	21	between	between	ADP
gujaf-68	75	22	the	the	DET
gujaf-68	75	23	financial	financial	ADJ
gujaf-68	75	24	year	year	NOUN
gujaf-68	75	25	-	-	PUNCT
gujaf-68	75	26	end	end	NOUN
gujaf-68	75	27	of	of	ADP
gujaf-68	75	28	a	a	DET
gujaf-68	75	29	firm	firm	NOUN
gujaf-68	75	30	and	and	CCONJ
gujaf-68	75	31	the	the	DET
gujaf-68	75	32	date	date	NOUN
gujaf-68	75	33	of	of	ADP
gujaf-68	75	34	that	that	DET
gujaf-68	75	35	firm‟s	firm‟s	NOUN
gujaf-68	75	36	audit	audit	NOUN
gujaf-68	75	37	report	report	NOUN
gujaf-68	75	38	.	.	PUNCT
gujaf-68	76	1	similar	similar	ADJ
gujaf-68	76	2	to	to	ADP
gujaf-68	76	3	the	the	DET
gujaf-68	76	4	singh	singh	ADJ
gujaf-68	76	5	and	and	CCONJ
gujaf-68	76	6	sultana	sultana	PROPN
gujaf-68	76	7	exposition	exposition	NOUN
gujaf-68	76	8	,	,	PUNCT
gujaf-68	76	9	fodio	fodio	NOUN
gujaf-68	76	10	,	,	PUNCT
gujaf-68	76	11	oba	oba	PROPN
gujaf-68	76	12	,	,	PUNCT
gujaf-68	76	13	olukoju	olukoju	NOUN
gujaf-68	76	14	and	and	CCONJ
gujaf-68	76	15	gusau	gusau	ADJ
gujaf-68	76	16	journal	journal	NOUN
gujaf-68	76	17	of	of	ADP
gujaf-68	76	18	accounting	accounting	NOUN
gujaf-68	76	19	and	and	CCONJ
gujaf-68	76	20	finance	finance	NOUN
gujaf-68	76	21	,	,	PUNCT
gujaf-68	76	22	vol	vol	NOUN
gujaf-68	76	23	.	.	PROPN
gujaf-68	76	24	2	2	NUM
gujaf-68	76	25	,	,	PUNCT
gujaf-68	76	26	issue	issue	NOUN
gujaf-68	76	27	2	2	NUM
gujaf-68	76	28	,	,	PUNCT
gujaf-68	76	29	april	april	PROPN
gujaf-68	76	30	,	,	PUNCT
gujaf-68	76	31	2021	2021	NUM
gujaf-68	76	32	5	5	NUM
gujaf-68	76	33	zik	zik	NOUN
gujaf-68	76	34	-	-	PUNCT
gujaf-68	76	35	rullahi	rullahi	NOUN
gujaf-68	76	36	(	(	PUNCT
gujaf-68	76	37	2015	2015	NUM
gujaf-68	76	38	)	)	PUNCT
gujaf-68	76	39	also	also	ADV
gujaf-68	76	40	define	define	VERB
gujaf-68	76	41	arl	arl	PROPN
gujaf-68	76	42	in	in	ADP
gujaf-68	76	43	terms	term	NOUN
gujaf-68	76	44	of	of	ADP
gujaf-68	76	45	the	the	DET
gujaf-68	76	46	number	number	NOUN
gujaf-68	76	47	of	of	ADP
gujaf-68	76	48	days	day	NOUN
gujaf-68	76	49	elapsed	elapse	VERB
gujaf-68	76	50	between	between	ADP
gujaf-68	76	51	the	the	DET
gujaf-68	76	52	balance	balance	NOUN
gujaf-68	76	53	sheet	sheet	NOUN
gujaf-68	76	54	date	date	NOUN
gujaf-68	76	55	and	and	CCONJ
gujaf-68	76	56	the	the	DET
gujaf-68	76	57	audit	audit	NOUN
gujaf-68	76	58	report	report	NOUN
gujaf-68	76	59	date	date	NOUN
gujaf-68	76	60	;	;	PUNCT
gujaf-68	76	61	but	but	CCONJ
gujaf-68	76	62	eventually	eventually	ADV
gujaf-68	76	63	use	use	VERB
gujaf-68	76	64	the	the	DET
gujaf-68	76	65	natural	natural	ADJ
gujaf-68	76	66	logarithm	logarithm	NOUN
gujaf-68	76	67	of	of	ADP
gujaf-68	76	68	the	the	DET
gujaf-68	76	69	said	say	VERB
gujaf-68	76	70	number	number	NOUN
gujaf-68	76	71	days	day	NOUN
gujaf-68	76	72	in	in	ADP
gujaf-68	76	73	their	their	PRON
gujaf-68	76	74	analysis	analysis	NOUN
gujaf-68	76	75	.	.	PUNCT
gujaf-68	77	1	ocak	ocak	NOUN
gujaf-68	77	2	and	and	CCONJ
gujaf-68	77	3	özden	özden	ADJ
gujaf-68	77	4	(	(	PUNCT
gujaf-68	77	5	2018	2018	NUM
gujaf-68	77	6	)	)	PUNCT
gujaf-68	77	7	examined	examine	VERB
gujaf-68	77	8	the	the	DET
gujaf-68	77	9	effect	effect	NOUN
gujaf-68	77	10	of	of	ADP
gujaf-68	77	11	signing	sign	VERB
gujaf-68	77	12	auditor	auditor	NOUN
gujaf-68	77	13	-	-	PUNCT
gujaf-68	77	14	specific	specific	ADJ
gujaf-68	77	15	characteristics	characteristic	NOUN
gujaf-68	77	16	on	on	ADP
gujaf-68	77	17	the	the	DET
gujaf-68	77	18	audit	audit	NOUN
gujaf-68	77	19	report	report	NOUN
gujaf-68	77	20	lag	lag	NOUN
gujaf-68	77	21	of	of	ADP
gujaf-68	77	22	companies	company	NOUN
gujaf-68	77	23	in	in	ADP
gujaf-68	77	24	turkey	turkey	NOUN
gujaf-68	77	25	.	.	PUNCT
gujaf-68	78	1	using	use	VERB
gujaf-68	78	2	968	968	NUM
gujaf-68	78	3	firm	firm	ADJ
gujaf-68	78	4	-	-	PUNCT
gujaf-68	78	5	year	year	NOUN
gujaf-68	78	6	observations	observation	NOUN
gujaf-68	78	7	of	of	ADP
gujaf-68	78	8	companies	company	NOUN
gujaf-68	78	9	listed	list	VERB
gujaf-68	78	10	on	on	ADP
gujaf-68	78	11	the	the	DET
gujaf-68	78	12	borsa	borsa	PROPN
gujaf-68	78	13	i̇stanbul	i̇stanbul	PROPN
gujaf-68	78	14	exchange	exchange	PROPN
gujaf-68	78	15	,	,	PUNCT
gujaf-68	78	16	they	they	PRON
gujaf-68	78	17	found	find	VERB
gujaf-68	78	18	that	that	SCONJ
gujaf-68	78	19	gender	gender	NOUN
gujaf-68	78	20	and	and	CCONJ
gujaf-68	78	21	education	education	NOUN
gujaf-68	78	22	level	level	NOUN
gujaf-68	78	23	of	of	ADP
gujaf-68	78	24	signing	sign	VERB
gujaf-68	78	25	auditor	auditor	NOUN
gujaf-68	78	26	have	have	VERB
gujaf-68	78	27	a	a	DET
gujaf-68	78	28	positive	positive	ADJ
gujaf-68	78	29	effect	effect	NOUN
gujaf-68	78	30	on	on	ADP
gujaf-68	78	31	audit	audit	NOUN
gujaf-68	78	32	report	report	NOUN
gujaf-68	78	33	lag	lag	NOUN
gujaf-68	78	34	(	(	PUNCT
gujaf-68	78	35	i.e.	i.e.	X
gujaf-68	78	36	they	they	PRON
gujaf-68	78	37	increase	increase	VERB
gujaf-68	78	38	it	it	PRON
gujaf-68	78	39	)	)	PUNCT
gujaf-68	78	40	while	while	SCONJ
gujaf-68	78	41	hiring	hire	VERB
gujaf-68	78	42	big4	big4	NOUN
gujaf-68	78	43	audit	audit	NOUN
gujaf-68	78	44	firms	firm	NOUN
gujaf-68	78	45	in	in	ADP
gujaf-68	78	46	turkey	turkey	NOUN
gujaf-68	78	47	encourage	encourage	VERB
gujaf-68	78	48	auditees	auditee	NOUN
gujaf-68	78	49	to	to	PART
gujaf-68	78	50	present	present	VERB
gujaf-68	78	51	financial	financial	ADJ
gujaf-68	78	52	statements	statement	NOUN
gujaf-68	78	53	more	more	ADV
gujaf-68	78	54	timely	timely	ADV
gujaf-68	78	55	.	.	PUNCT
gujaf-68	79	1	of	of	ADP
gujaf-68	79	2	the	the	DET
gujaf-68	79	3	firm	firm	ADJ
gujaf-68	79	4	characteristics	characteristic	NOUN
gujaf-68	79	5	they	they	PRON
gujaf-68	79	6	include	include	VERB
gujaf-68	79	7	in	in	ADP
gujaf-68	79	8	analysis	analysis	NOUN
gujaf-68	79	9	,	,	PUNCT
gujaf-68	79	10	firm	firm	ADJ
gujaf-68	79	11	performance	performance	NOUN
gujaf-68	79	12	and	and	CCONJ
gujaf-68	79	13	firm	firm	ADJ
gujaf-68	79	14	age	age	NOUN
gujaf-68	79	15	inversely	inversely	ADV
gujaf-68	79	16	affect	affect	VERB
gujaf-68	79	17	audit	audit	NOUN
gujaf-68	79	18	report	report	NOUN
gujaf-68	79	19	lag	lag	VERB
gujaf-68	79	20	.	.	PUNCT
gujaf-68	80	1	moreover	moreover	ADV
gujaf-68	80	2	,	,	PUNCT
gujaf-68	80	3	big	big	ADJ
gujaf-68	80	4	4‟s	4‟s	NUM
gujaf-68	80	5	female	female	ADJ
gujaf-68	80	6	signing	signing	NOUN
gujaf-68	80	7	auditors	auditor	NOUN
gujaf-68	80	8	lead	lead	VERB
gujaf-68	80	9	to	to	ADP
gujaf-68	80	10	more	more	ADJ
gujaf-68	80	11	audit	audit	NOUN
gujaf-68	80	12	delay	delay	NOUN
gujaf-68	80	13	.	.	PUNCT
gujaf-68	81	1	arowoshegbe	arowoshegbe	PROPN
gujaf-68	81	2	,	,	PUNCT
gujaf-68	81	3	uniamikogbo	uniamikogbo	PROPN
gujaf-68	81	4	and	and	CCONJ
gujaf-68	81	5	adeusi	adeusi	PROPN
gujaf-68	81	6	(	(	PUNCT
gujaf-68	81	7	2017	2017	NUM
gujaf-68	81	8	)	)	PUNCT
gujaf-68	81	9	examined	examine	VERB
gujaf-68	81	10	factors	factor	NOUN
gujaf-68	81	11	that	that	PRON
gujaf-68	81	12	influence	influence	VERB
gujaf-68	81	13	timeliness	timeliness	NOUN
gujaf-68	81	14	of	of	ADP
gujaf-68	81	15	audit	audit	NOUN
gujaf-68	81	16	reports	report	NOUN
gujaf-68	81	17	in	in	ADP
gujaf-68	81	18	nigeria	nigeria	PROPN
gujaf-68	81	19	.	.	PUNCT
gujaf-68	82	1	a	a	DET
gujaf-68	82	2	pooled	pooled	ADJ
gujaf-68	82	3	sample	sample	NOUN
gujaf-68	82	4	of	of	ADP
gujaf-68	82	5	42	42	NUM
gujaf-68	82	6	financial	financial	ADJ
gujaf-68	82	7	and	and	CCONJ
gujaf-68	82	8	non	non	ADJ
gujaf-68	82	9	-	-	ADJ
gujaf-68	82	10	financial	financial	ADJ
gujaf-68	82	11	companies	company	NOUN
gujaf-68	82	12	quoted	quote	VERB
gujaf-68	82	13	on	on	ADP
gujaf-68	82	14	the	the	DET
gujaf-68	82	15	nigerian	nigerian	ADJ
gujaf-68	82	16	stock	stock	NOUN
gujaf-68	82	17	exchange	exchange	PROPN
gujaf-68	82	18	(	(	PUNCT
gujaf-68	82	19	nse	nse	NOUN
gujaf-68	82	20	)	)	PUNCT
gujaf-68	82	21	was	be	AUX
gujaf-68	82	22	examined	examine	VERB
gujaf-68	82	23	.	.	PUNCT
gujaf-68	83	1	the	the	DET
gujaf-68	83	2	period	period	NOUN
gujaf-68	83	3	covered	cover	VERB
gujaf-68	83	4	was	be	AUX
gujaf-68	83	5	2012	2012	NUM
gujaf-68	83	6	-	-	SYM
gujaf-68	83	7	2015	2015	NUM
gujaf-68	83	8	.	.	PUNCT
gujaf-68	84	1	panel	panel	NOUN
gujaf-68	84	2	data	data	PROPN
gujaf-68	84	3	regression	regression	NOUN
gujaf-68	84	4	technique	technique	NOUN
gujaf-68	84	5	was	be	AUX
gujaf-68	84	6	employed	employ	VERB
gujaf-68	84	7	in	in	ADP
gujaf-68	84	8	the	the	DET
gujaf-68	84	9	econometric	econometric	ADJ
gujaf-68	84	10	analysis	analysis	NOUN
gujaf-68	84	11	.	.	PUNCT
gujaf-68	85	1	their	their	PRON
gujaf-68	85	2	findings	finding	NOUN
gujaf-68	85	3	revealed	reveal	VERB
gujaf-68	85	4	that	that	SCONJ
gujaf-68	85	5	audit	audit	NOUN
gujaf-68	85	6	firm	firm	ADJ
gujaf-68	85	7	type	type	NOUN
gujaf-68	85	8	,	,	PUNCT
gujaf-68	85	9	size	size	NOUN
gujaf-68	85	10	of	of	ADP
gujaf-68	85	11	the	the	DET
gujaf-68	85	12	company	company	NOUN
gujaf-68	85	13	,	,	PUNCT
gujaf-68	85	14	and	and	CCONJ
gujaf-68	85	15	age	age	NOUN
gujaf-68	85	16	of	of	ADP
gujaf-68	85	17	the	the	DET
gujaf-68	85	18	company	company	NOUN
gujaf-68	85	19	are	be	AUX
gujaf-68	85	20	factors	factor	NOUN
gujaf-68	85	21	that	that	PRON
gujaf-68	85	22	affect	affect	VERB
gujaf-68	85	23	timeliness	timeliness	NOUN
gujaf-68	85	24	of	of	ADP
gujaf-68	85	25	audit	audit	NOUN
gujaf-68	85	26	report	report	NOUN
gujaf-68	85	27	in	in	ADP
gujaf-68	85	28	nigeria	nigeria	PROPN
gujaf-68	85	29	.	.	PUNCT
gujaf-68	86	1	the	the	DET
gujaf-68	86	2	study	study	NOUN
gujaf-68	86	3	showed	show	VERB
gujaf-68	86	4	that	that	SCONJ
gujaf-68	86	5	while	while	SCONJ
gujaf-68	86	6	audit	audit	NOUN
gujaf-68	86	7	firm	firm	ADJ
gujaf-68	86	8	type	type	NOUN
gujaf-68	86	9	has	have	VERB
gujaf-68	86	10	a	a	DET
gujaf-68	86	11	positive	positive	ADJ
gujaf-68	86	12	significant	significant	ADJ
gujaf-68	86	13	effect	effect	NOUN
gujaf-68	86	14	on	on	ADP
gujaf-68	86	15	audit	audit	NOUN
gujaf-68	86	16	report	report	NOUN
gujaf-68	86	17	timeliness	timeliness	NOUN
gujaf-68	86	18	,	,	PUNCT
gujaf-68	86	19	the	the	DET
gujaf-68	86	20	age	age	NOUN
gujaf-68	86	21	and	and	CCONJ
gujaf-68	86	22	size	size	NOUN
gujaf-68	86	23	of	of	ADP
gujaf-68	86	24	the	the	DET
gujaf-68	86	25	company	company	NOUN
gujaf-68	86	26	have	have	VERB
gujaf-68	86	27	a	a	DET
gujaf-68	86	28	negative	negative	ADJ
gujaf-68	86	29	significant	significant	ADJ
gujaf-68	86	30	influence	influence	NOUN
gujaf-68	86	31	on	on	ADP
gujaf-68	86	32	timeliness	timeliness	NOUN
gujaf-68	86	33	of	of	ADP
gujaf-68	86	34	audit	audit	NOUN
gujaf-68	86	35	report	report	NOUN
gujaf-68	86	36	.	.	PUNCT
gujaf-68	87	1	audit	audit	NOUN
gujaf-68	87	2	firm	firm	ADJ
gujaf-68	87	3	switch	switch	NOUN
gujaf-68	87	4	was	be	AUX
gujaf-68	87	5	discovered	discover	VERB
gujaf-68	87	6	to	to	PART
gujaf-68	87	7	have	have	VERB
gujaf-68	87	8	no	no	DET
gujaf-68	87	9	major	major	ADJ
gujaf-68	87	10	influence	influence	NOUN
gujaf-68	87	11	on	on	ADP
gujaf-68	87	12	timeliness	timeliness	NOUN
gujaf-68	87	13	of	of	ADP
gujaf-68	87	14	an	an	DET
gujaf-68	87	15	audit	audit	NOUN
gujaf-68	87	16	report	report	NOUN
gujaf-68	87	17	.	.	PUNCT
gujaf-68	88	1	salleh	salleh	PROPN
gujaf-68	88	2	,	,	PUNCT
gujaf-68	88	3	baatwah	baatwah	NOUN
gujaf-68	88	4	and	and	CCONJ
gujaf-68	88	5	ahmad	ahmad	PROPN
gujaf-68	88	6	(	(	PUNCT
gujaf-68	88	7	2017	2017	NUM
gujaf-68	88	8	)	)	PUNCT
gujaf-68	88	9	examined	examine	VERB
gujaf-68	88	10	the	the	DET
gujaf-68	88	11	association	association	NOUN
gujaf-68	88	12	between	between	ADP
gujaf-68	88	13	audit	audit	NOUN
gujaf-68	88	14	committee	committee	NOUN
gujaf-68	88	15	financial	financial	ADJ
gujaf-68	88	16	expertise	expertise	NOUN
gujaf-68	88	17	and	and	CCONJ
gujaf-68	88	18	audit	audit	NOUN
gujaf-68	88	19	report	report	NOUN
gujaf-68	88	20	timeliness	timeliness	NOUN
gujaf-68	88	21	for	for	ADP
gujaf-68	88	22	malaysian	malaysian	ADJ
gujaf-68	88	23	companies	company	NOUN
gujaf-68	88	24	.	.	PUNCT
gujaf-68	89	1	using	use	VERB
gujaf-68	89	2	data	datum	NOUN
gujaf-68	89	3	from	from	ADP
gujaf-68	89	4	2005	2005	NUM
gujaf-68	89	5	to	to	ADP
gujaf-68	89	6	2011	2011	NUM
gujaf-68	89	7	from	from	ADP
gujaf-68	89	8	the	the	DET
gujaf-68	89	9	top	top	ADJ
gujaf-68	89	10	100	100	NUM
gujaf-68	89	11	malaysian	malaysian	ADJ
gujaf-68	89	12	companies	company	NOUN
gujaf-68	89	13	and	and	CCONJ
gujaf-68	89	14	a	a	DET
gujaf-68	89	15	fixed	fix	VERB
gujaf-68	89	16	effects	effect	NOUN
gujaf-68	89	17	panel	panel	NOUN
gujaf-68	89	18	data	datum	NOUN
gujaf-68	89	19	approach	approach	NOUN
gujaf-68	89	20	,	,	PUNCT
gujaf-68	89	21	they	they	PRON
gujaf-68	89	22	found	find	VERB
gujaf-68	89	23	that	that	SCONJ
gujaf-68	89	24	audit	audit	NOUN
gujaf-68	89	25	committee	committee	NOUN
gujaf-68	89	26	financial	financial	ADJ
gujaf-68	89	27	expertise	expertise	NOUN
gujaf-68	89	28	is	be	AUX
gujaf-68	89	29	not	not	PART
gujaf-68	89	30	significantly	significantly	ADV
gujaf-68	89	31	associated	associate	VERB
gujaf-68	89	32	with	with	ADP
gujaf-68	89	33	audit	audit	NOUN
gujaf-68	89	34	report	report	NOUN
gujaf-68	89	35	lag	lag	NOUN
gujaf-68	89	36	proxies	proxy	NOUN
gujaf-68	89	37	.	.	PUNCT
gujaf-68	90	1	the	the	DET
gujaf-68	90	2	study	study	NOUN
gujaf-68	90	3	went	go	VERB
gujaf-68	90	4	further	far	ADV
gujaf-68	90	5	and	and	CCONJ
gujaf-68	90	6	examined	examine	VERB
gujaf-68	90	7	the	the	DET
gujaf-68	90	8	issue	issue	NOUN
gujaf-68	90	9	with	with	ADP
gujaf-68	90	10	the	the	DET
gujaf-68	90	11	basic	basic	ADJ
gujaf-68	90	12	premise	premise	NOUN
gujaf-68	90	13	that	that	SCONJ
gujaf-68	90	14	audit	audit	NOUN
gujaf-68	90	15	committee	committee	NOUN
gujaf-68	90	16	independence	independence	NOUN
gujaf-68	90	17	enhances	enhance	VERB
gujaf-68	90	18	the	the	DET
gujaf-68	90	19	role	role	NOUN
gujaf-68	90	20	of	of	ADP
gujaf-68	90	21	audit	audit	NOUN
gujaf-68	90	22	committee	committee	NOUN
gujaf-68	90	23	financial	financial	ADJ
gujaf-68	90	24	expertise	expertise	NOUN
gujaf-68	90	25	.	.	PUNCT
gujaf-68	91	1	however	however	ADV
gujaf-68	91	2	,	,	PUNCT
gujaf-68	91	3	the	the	DET
gujaf-68	91	4	interaction	interaction	NOUN
gujaf-68	91	5	between	between	ADP
gujaf-68	91	6	the	the	DET
gujaf-68	91	7	two	two	NUM
gujaf-68	91	8	variables	variable	NOUN
gujaf-68	91	9	showed	show	VERB
gujaf-68	91	10	no	no	DET
gujaf-68	91	11	insignificant	insignificant	ADJ
gujaf-68	91	12	association	association	NOUN
gujaf-68	91	13	.	.	PUNCT
gujaf-68	92	1	additional	additional	ADJ
gujaf-68	92	2	investigation	investigation	NOUN
gujaf-68	92	3	revealed	reveal	VERB
gujaf-68	92	4	that	that	SCONJ
gujaf-68	92	5	these	these	DET
gujaf-68	92	6	results	result	NOUN
gujaf-68	92	7	were	be	AUX
gujaf-68	92	8	likely	likely	ADV
gujaf-68	92	9	driven	drive	VERB
gujaf-68	92	10	by	by	ADP
gujaf-68	92	11	lack	lack	NOUN
gujaf-68	92	12	of	of	ADP
gujaf-68	92	13	independence	independence	NOUN
gujaf-68	92	14	on	on	ADP
gujaf-68	92	15	malaysian	malaysian	ADJ
gujaf-68	92	16	boards	board	NOUN
gujaf-68	92	17	.	.	PUNCT
gujaf-68	93	1	karami	karami	PROPN
gujaf-68	93	2	,	,	PUNCT
gujaf-68	93	3	karimiyan	karimiyan	NOUN
gujaf-68	93	4	and	and	CCONJ
gujaf-68	93	5	salati	salati	PROPN
gujaf-68	93	6	(	(	PUNCT
gujaf-68	93	7	2017	2017	NUM
gujaf-68	93	8	)	)	PUNCT
gujaf-68	93	9	investigated	investigate	VERB
gujaf-68	93	10	the	the	DET
gujaf-68	93	11	association	association	NOUN
gujaf-68	93	12	between	between	ADP
gujaf-68	93	13	auditor	auditor	NOUN
gujaf-68	93	14	tenure	tenure	NOUN
gujaf-68	93	15	and	and	CCONJ
gujaf-68	93	16	arl	arl	PROPN
gujaf-68	93	17	on	on	ADP
gujaf-68	93	18	the	the	DET
gujaf-68	93	19	one	one	NUM
gujaf-68	93	20	hand	hand	NOUN
gujaf-68	93	21	,	,	PUNCT
gujaf-68	93	22	and	and	CCONJ
gujaf-68	93	23	the	the	DET
gujaf-68	93	24	adjusting	adjust	VERB
gujaf-68	93	25	effect	effect	NOUN
gujaf-68	93	26	of	of	ADP
gujaf-68	93	27	auditor	auditor	NOUN
gujaf-68	93	28	industry	industry	NOUN
gujaf-68	93	29	expertise	expertise	NOUN
gujaf-68	93	30	on	on	ADP
gujaf-68	93	31	the	the	DET
gujaf-68	93	32	other	other	ADJ
gujaf-68	93	33	.	.	PUNCT
gujaf-68	94	1	the	the	DET
gujaf-68	94	2	s	s	X
gujaf-68	94	3	t	t	X
gujaf-68	94	4	u	u	X
gujaf-68	94	5	d	d	X
gujaf-68	94	6	y	y	PROPN
gujaf-68	94	7	e	e	PROPN
gujaf-68	94	8	x	x	X
gujaf-68	94	9	a	a	PRON
gujaf-68	94	10	m	m	VERB
gujaf-68	94	11	i	i	NOUN
gujaf-68	94	12	n	n	NOUN
gujaf-68	94	13	ed	ed	NOUN
gujaf-68	94	14	141	141	NUM
gujaf-68	94	15	i	i	PRON
gujaf-68	94	16	r	r	VERB
gujaf-68	94	17	a	a	PRON
gujaf-68	94	18	n	n	NOUN
gujaf-68	95	1	i	i	PRON
gujaf-68	95	2	a	a	PRON
gujaf-68	95	3	n	n	PRON
gujaf-68	95	4	firms	firm	NOUN
gujaf-68	95	5	operating	operate	VERB
gujaf-68	95	6	within	within	ADP
gujaf-68	95	7	25	25	NUM
gujaf-68	95	8	industries	industry	NOUN
gujaf-68	95	9	during	during	ADP
gujaf-68	95	10	20102014	20102014	NUM
gujaf-68	95	11	period	period	NOUN
gujaf-68	95	12	.	.	PUNCT
gujaf-68	96	1	chaw	chaw	PROPN
gujaf-68	96	2	and	and	CCONJ
gujaf-68	96	3	hausman	hausman	PROPN
gujaf-68	96	4	test	test	NOUN
gujaf-68	96	5	results	result	NOUN
gujaf-68	96	6	indicated	indicate	VERB
gujaf-68	96	7	,	,	PUNCT
gujaf-68	96	8	at	at	ADP
gujaf-68	96	9	5	5	NUM
gujaf-68	96	10	%	%	NOUN
gujaf-68	96	11	level	level	NOUN
gujaf-68	96	12	of	of	ADP
gujaf-68	96	13	significance	significance	NOUN
gujaf-68	96	14	,	,	PUNCT
gujaf-68	96	15	that	that	SCONJ
gujaf-68	96	16	the	the	DET
gujaf-68	96	17	corresponding	correspond	VERB
gujaf-68	96	18	regression	regression	NOUN
gujaf-68	96	19	model	model	NOUN
gujaf-68	96	20	should	should	AUX
gujaf-68	96	21	be	be	AUX
gujaf-68	96	22	assessed	assess	VERB
gujaf-68	96	23	with	with	ADP
gujaf-68	96	24	consistent	consistent	ADJ
gujaf-68	96	25	effects	effect	NOUN
gujaf-68	96	26	.	.	PUNCT
gujaf-68	97	1	furthermore	furthermore	ADV
gujaf-68	97	2	,	,	PUNCT
gujaf-68	97	3	undertaking	undertake	VERB
gujaf-68	97	4	multivariate	multivariate	NOUN
gujaf-68	97	5	linear	linear	PROPN
gujaf-68	97	6	regression	regression	NOUN
gujaf-68	97	7	analysis	analysis	NOUN
gujaf-68	97	8	,	,	PUNCT
gujaf-68	97	9	the	the	DET
gujaf-68	97	10	research	research	NOUN
gujaf-68	97	11	results	result	NOUN
gujaf-68	97	12	implied	imply	VERB
gujaf-68	97	13	no	no	DET
gujaf-68	97	14	significance	significance	NOUN
gujaf-68	97	15	association	association	NOUN
gujaf-68	97	16	between	between	ADP
gujaf-68	97	17	auditor	auditor	NOUN
gujaf-68	97	18	tenure	tenure	NOUN
gujaf-68	97	19	and	and	CCONJ
gujaf-68	97	20	arl	arl	PROPN
gujaf-68	97	21	.	.	PUNCT
gujaf-68	98	1	in	in	ADP
gujaf-68	98	2	fact	fact	NOUN
gujaf-68	98	3	,	,	PUNCT
gujaf-68	98	4	the	the	DET
gujaf-68	98	5	first	first	ADJ
gujaf-68	98	6	hypothesis	hypothesis	NOUN
gujaf-68	98	7	that	that	PRON
gujaf-68	98	8	auditor	auditor	NOUN
gujaf-68	98	9	tenure	tenure	NOUN
gujaf-68	98	10	is	be	AUX
gujaf-68	98	11	negatively	negatively	ADV
gujaf-68	98	12	related	relate	VERB
gujaf-68	98	13	to	to	ADP
gujaf-68	98	14	arl	arl	PROPN
gujaf-68	98	15	was	be	AUX
gujaf-68	98	16	rejected	reject	VERB
gujaf-68	98	17	.	.	PUNCT
gujaf-68	99	1	on	on	ADP
gujaf-68	99	2	the	the	DET
gujaf-68	99	3	other	other	ADJ
gujaf-68	99	4	hand	hand	NOUN
gujaf-68	99	5	,	,	PUNCT
gujaf-68	99	6	the	the	DET
gujaf-68	99	7	second	second	ADJ
gujaf-68	99	8	hypothesis	hypothesis	NOUN
gujaf-68	99	9	that	that	PRON
gujaf-68	99	10	auditor	auditor	NOUN
gujaf-68	99	11	industry	industry	NOUN
gujaf-68	99	12	expertise	expertise	NOUN
gujaf-68	99	13	i	i	PRON
gujaf-68	99	14	n	n	VERB
gujaf-68	99	15	t	t	X
gujaf-68	99	16	e	e	X
gujaf-68	99	17	r	r	NOUN
gujaf-68	99	18	ac	ac	PROPN
gujaf-68	100	1	t	t	PROPN
gujaf-68	100	2	i	i	PRON
gujaf-68	100	3	n	n	PROPN
gujaf-68	100	4	g	g	PROPN
gujaf-68	100	5	wi	wi	PROPN
gujaf-68	100	6	t	t	PROPN
gujaf-68	100	7	h	h	NOUN
gujaf-68	100	8	au	au	PROPN
gujaf-68	101	1	d	d	X
gujaf-68	101	2	i	i	PRON
gujaf-68	101	3	to	to	ADP
gujaf-68	101	4	r	r	PROPN
gujaf-68	101	5	t	t	PROPN
gujaf-68	101	6	enu	enu	PROPN
gujaf-68	101	7	r	r	PROPN
gujaf-68	101	8	e	e	PROPN
gujaf-68	101	9	m	m	VERB
gujaf-68	101	10	a	a	DET
gujaf-68	101	11	y	y	PROPN
gujaf-68	101	12	a	a	DET
gujaf-68	101	13	f	f	X
gujaf-68	101	14	f	f	PROPN
gujaf-68	101	15	ec	ec	PROPN
gujaf-68	101	16	t	t	PROPN
gujaf-68	101	17	ar	ar	PROPN
gujaf-68	101	18	l	l	PROPN
gujaf-68	101	19	w	w	ADP
gujaf-68	101	20	a	a	DET
gujaf-68	101	21	s	s	PRON
gujaf-68	101	22	also	also	ADV
gujaf-68	101	23	rejected	reject	VERB
gujaf-68	101	24	.	.	PUNCT
gujaf-68	102	1	al	al	PROPN
gujaf-68	102	2	-	-	PUNCT
gujaf-68	102	3	muzaiqer	muzaiqer	PROPN
gujaf-68	102	4	,	,	PUNCT
gujaf-68	102	5	ahmad	ahmad	PROPN
gujaf-68	102	6	and	and	CCONJ
gujaf-68	102	7	abdul	abdul	PROPN
gujaf-68	102	8	hamid	hamid	PROPN
gujaf-68	102	9	(	(	PUNCT
gujaf-68	102	10	2016	2016	NUM
gujaf-68	102	11	)	)	PUNCT
gujaf-68	102	12	examined	examine	VERB
gujaf-68	102	13	the	the	DET
gujaf-68	102	14	extent	extent	NOUN
gujaf-68	102	15	of	of	ADP
gujaf-68	102	16	audit	audit	NOUN
gujaf-68	102	17	report	report	NOUN
gujaf-68	102	18	lag	lag	NOUN
gujaf-68	102	19	(	(	PUNCT
gujaf-68	102	20	arl	arl	PROPN
gujaf-68	102	21	)	)	PUNCT
gujaf-68	102	22	in	in	ADP
gujaf-68	102	23	the	the	DET
gujaf-68	102	24	united	united	PROPN
gujaf-68	102	25	arab	arab	PROPN
gujaf-68	102	26	emirates	emirates	PROPN
gujaf-68	102	27	(	(	PUNCT
gujaf-68	102	28	uae	uae	PROPN
gujaf-68	102	29	)	)	PUNCT
gujaf-68	102	30	.	.	PUNCT
gujaf-68	103	1	the	the	DET
gujaf-68	103	2	data	datum	NOUN
gujaf-68	103	3	of	of	ADP
gujaf-68	103	4	the	the	DET
gujaf-68	103	5	study	study	NOUN
gujaf-68	103	6	consisted	consist	VERB
gujaf-68	103	7	of	of	ADP
gujaf-68	103	8	298	298	NUM
gujaf-68	103	9	observations	observation	NOUN
gujaf-68	103	10	from	from	ADP
gujaf-68	103	11	listed	list	VERB
gujaf-68	103	12	companies	company	NOUN
gujaf-68	103	13	on	on	ADP
gujaf-68	103	14	the	the	DET
gujaf-68	103	15	uae	uae	PROPN
gujaf-68	103	16	capital	capital	NOUN
gujaf-68	103	17	markets	market	NOUN
gujaf-68	103	18	;	;	PUNCT
gujaf-68	103	19	abu	abu	PROPN
gujaf-68	103	20	dhabi	dhabi	PROPN
gujaf-68	103	21	securities	securities	PROPN
gujaf-68	103	22	exchange	exchange	PROPN
gujaf-68	103	23	(	(	PUNCT
gujaf-68	103	24	adx	adx	PROPN
gujaf-68	103	25	)	)	PUNCT
gujaf-68	103	26	and	and	CCONJ
gujaf-68	103	27	dubai	dubai	NOUN
gujaf-68	103	28	financial	financial	ADJ
gujaf-68	103	29	market	market	NOUN
gujaf-68	103	30	(	(	PUNCT
gujaf-68	103	31	dfm	dfm	PROPN
gujaf-68	103	32	)	)	PUNCT
gujaf-68	103	33	,	,	PUNCT
gujaf-68	103	34	for	for	ADP
gujaf-68	103	35	three	three	NUM
gujaf-68	103	36	years	year	NOUN
gujaf-68	103	37	from	from	ADP
gujaf-68	103	38	2011	2011	NUM
gujaf-68	103	39	to	to	ADP
gujaf-68	103	40	2013	2013	NUM
gujaf-68	103	41	.	.	PUNCT
gujaf-68	104	1	based	base	VERB
gujaf-68	104	2	on	on	ADP
gujaf-68	104	3	the	the	DET
gujaf-68	104	4	sample	sample	NOUN
gujaf-68	104	5	data	datum	NOUN
gujaf-68	104	6	analyzed	analyze	VERB
gujaf-68	104	7	,	,	PUNCT
gujaf-68	104	8	the	the	DET
gujaf-68	104	9	results	result	NOUN
gujaf-68	104	10	showed	show	VERB
gujaf-68	104	11	that	that	SCONJ
gujaf-68	104	12	listed	list	VERB
gujaf-68	104	13	companies	company	NOUN
gujaf-68	104	14	in	in	ADP
gujaf-68	104	15	the	the	DET
gujaf-68	104	16	uae	uae	PROPN
gujaf-68	104	17	took	take	VERB
gujaf-68	104	18	on	on	ADP
gujaf-68	104	19	average	average	NOUN
gujaf-68	104	20	of	of	ADP
gujaf-68	104	21	60	60	NUM
gujaf-68	104	22	days	day	NOUN
gujaf-68	104	23	to	to	PART
gujaf-68	104	24	announce	announce	VERB
gujaf-68	104	25	their	their	PRON
gujaf-68	104	26	audited	audit	VERB
gujaf-68	104	27	financial	financial	ADJ
gujaf-68	104	28	reports	report	NOUN
gujaf-68	104	29	in	in	ADP
gujaf-68	104	30	2011	2011	NUM
gujaf-68	104	31	,	,	PUNCT
gujaf-68	104	32	57	57	NUM
gujaf-68	104	33	days	day	NOUN
gujaf-68	104	34	in	in	ADP
gujaf-68	104	35	2012	2012	NUM
gujaf-68	104	36	and	and	CCONJ
gujaf-68	104	37	75	75	NUM
gujaf-68	104	38	days	day	NOUN
gujaf-68	104	39	in	in	ADP
gujaf-68	104	40	2013	2013	NUM
gujaf-68	104	41	,	,	PUNCT
gujaf-68	104	42	which	which	DET
gujaf-68	104	43	gusau	gusau	ADJ
gujaf-68	104	44	journal	journal	NOUN
gujaf-68	104	45	of	of	ADP
gujaf-68	104	46	accounting	accounting	NOUN
gujaf-68	104	47	and	and	CCONJ
gujaf-68	104	48	finance	finance	NOUN
gujaf-68	104	49	,	,	PUNCT
gujaf-68	104	50	vol	vol	NOUN
gujaf-68	104	51	.	.	PROPN
gujaf-68	104	52	2	2	NUM
gujaf-68	104	53	,	,	PUNCT
gujaf-68	104	54	issue	issue	NOUN
gujaf-68	104	55	2	2	NUM
gujaf-68	104	56	,	,	PUNCT
gujaf-68	104	57	april	april	PROPN
gujaf-68	104	58	,	,	PUNCT
gujaf-68	104	59	2021	2021	NUM
gujaf-68	104	60	6	6	NUM
gujaf-68	104	61	are	be	AUX
gujaf-68	104	62	within	within	ADP
gujaf-68	104	63	the	the	DET
gujaf-68	104	64	allowable	allowable	ADJ
gujaf-68	104	65	period	period	NOUN
gujaf-68	104	66	required	require	VERB
gujaf-68	104	67	by	by	ADP
gujaf-68	104	68	the	the	DET
gujaf-68	104	69	regulators	regulator	NOUN
gujaf-68	104	70	in	in	ADP
gujaf-68	104	71	uae	uae	PROPN
gujaf-68	104	72	.	.	PUNCT
gujaf-68	105	1	even	even	ADV
gujaf-68	105	2	though	though	SCONJ
gujaf-68	105	3	the	the	DET
gujaf-68	105	4	overall	overall	ADJ
gujaf-68	105	5	result	result	NOUN
gujaf-68	105	6	seems	seem	VERB
gujaf-68	105	7	favorable	favorable	ADJ
gujaf-68	105	8	,	,	PUNCT
gujaf-68	105	9	it	it	PRON
gujaf-68	105	10	is	be	AUX
gujaf-68	105	11	only	only	ADV
gujaf-68	105	12	based	base	VERB
gujaf-68	105	13	on	on	ADP
gujaf-68	105	14	87	87	NUM
gujaf-68	105	15	%	%	NOUN
gujaf-68	105	16	,	,	PUNCT
gujaf-68	105	17	89	89	NUM
gujaf-68	105	18	%	%	NOUN
gujaf-68	105	19	and	and	CCONJ
gujaf-68	105	20	63	63	NUM
gujaf-68	105	21	%	%	NOUN
gujaf-68	105	22	of	of	ADP
gujaf-68	105	23	companies	company	NOUN
gujaf-68	105	24	whose	whose	DET
gujaf-68	105	25	annual	annual	ADJ
gujaf-68	105	26	reports	report	NOUN
gujaf-68	105	27	are	be	AUX
gujaf-68	105	28	available	available	ADJ
gujaf-68	105	29	on	on	ADP
gujaf-68	105	30	the	the	DET
gujaf-68	105	31	websites	website	NOUN
gujaf-68	105	32	of	of	ADP
gujaf-68	105	33	adx	adx	NOUN
gujaf-68	105	34	and	and	CCONJ
gujaf-68	105	35	dfm	dfm	NOUN
gujaf-68	105	36	for	for	ADP
gujaf-68	105	37	2011	2011	NUM
gujaf-68	105	38	,	,	PUNCT
gujaf-68	105	39	2012	2012	NUM
gujaf-68	105	40	and	and	CCONJ
gujaf-68	105	41	2013	2013	NUM
gujaf-68	105	42	respectively	respectively	ADV
gujaf-68	105	43	.	.	PUNCT
gujaf-68	106	1	these	these	DET
gujaf-68	106	2	results	result	NOUN
gujaf-68	106	3	perhaps	perhaps	ADV
gujaf-68	106	4	indicate	indicate	VERB
gujaf-68	106	5	a	a	DET
gujaf-68	106	6	low	low	ADJ
gujaf-68	106	7	compliance	compliance	NOUN
gujaf-68	106	8	of	of	ADP
gujaf-68	106	9	reporting	reporting	NOUN
gujaf-68	106	10	requirements	requirement	NOUN
gujaf-68	106	11	among	among	ADP
gujaf-68	106	12	listed	list	VERB
gujaf-68	106	13	companies	company	NOUN
gujaf-68	106	14	in	in	ADP
gujaf-68	106	15	uae	uae	PROPN
gujaf-68	106	16	.	.	PUNCT
gujaf-68	107	1	since	since	SCONJ
gujaf-68	107	2	both	both	DET
gujaf-68	107	3	markets	market	NOUN
gujaf-68	107	4	can	can	AUX
gujaf-68	107	5	be	be	AUX
gujaf-68	107	6	considered	consider	VERB
gujaf-68	107	7	new	new	ADJ
gujaf-68	107	8	(	(	PUNCT
gujaf-68	107	9	established	establish	VERB
gujaf-68	107	10	in	in	ADP
gujaf-68	107	11	2000	2000	NUM
gujaf-68	107	12	)	)	PUNCT
gujaf-68	107	13	,	,	PUNCT
gujaf-68	107	14	monitoring	monitoring	NOUN
gujaf-68	107	15	of	of	ADP
gujaf-68	107	16	reporting	reporting	NOUN
gujaf-68	107	17	requirement	requirement	NOUN
gujaf-68	107	18	may	may	AUX
gujaf-68	107	19	not	not	PART
gujaf-68	107	20	be	be	AUX
gujaf-68	107	21	as	as	ADV
gujaf-68	107	22	stringent	stringent	ADJ
gujaf-68	107	23	as	as	ADP
gujaf-68	107	24	the	the	DET
gujaf-68	107	25	established	establish	VERB
gujaf-68	107	26	markets	market	NOUN
gujaf-68	107	27	.	.	PUNCT
gujaf-68	108	1	bae	bae	NOUN
gujaf-68	108	2	and	and	CCONJ
gujaf-68	108	3	woo	woo	PROPN
gujaf-68	108	4	(	(	PUNCT
gujaf-68	108	5	2016	2016	NUM
gujaf-68	108	6	)	)	PUNCT
gujaf-68	108	7	investigated	investigate	VERB
gujaf-68	108	8	the	the	DET
gujaf-68	108	9	effect	effect	NOUN
gujaf-68	108	10	of	of	ADP
gujaf-68	108	11	ceo	ceo	NOUN
gujaf-68	108	12	turnover	turnover	NOUN
gujaf-68	108	13	on	on	ADP
gujaf-68	108	14	audit	audit	NOUN
gujaf-68	108	15	report	report	NOUN
gujaf-68	108	16	lag	lag	NOUN
gujaf-68	108	17	(	(	PUNCT
gujaf-68	108	18	arl	arl	PROPN
gujaf-68	108	19	)	)	PUNCT
gujaf-68	108	20	,	,	PUNCT
gujaf-68	108	21	discretionary	discretionary	ADJ
gujaf-68	108	22	report	report	NOUN
gujaf-68	108	23	lag	lag	NOUN
gujaf-68	108	24	(	(	PUNCT
gujaf-68	108	25	drl	drl	PROPN
gujaf-68	108	26	)	)	PUNCT
gujaf-68	108	27	and	and	CCONJ
gujaf-68	108	28	total	total	ADJ
gujaf-68	108	29	report	report	NOUN
gujaf-68	108	30	lag	lag	NOUN
gujaf-68	108	31	(	(	PUNCT
gujaf-68	108	32	trl	trl	PROPN
gujaf-68	108	33	)	)	PUNCT
gujaf-68	108	34	.	.	PUNCT
gujaf-68	109	1	the	the	DET
gujaf-68	109	2	object	object	NOUN
gujaf-68	109	3	of	of	ADP
gujaf-68	109	4	this	this	DET
gujaf-68	109	5	study	study	NOUN
gujaf-68	109	6	is	be	AUX
gujaf-68	109	7	to	to	PART
gujaf-68	109	8	provide	provide	VERB
gujaf-68	109	9	empirical	empirical	ADJ
gujaf-68	109	10	evidence	evidence	NOUN
gujaf-68	109	11	for	for	ADP
gujaf-68	109	12	the	the	DET
gujaf-68	109	13	responses	response	NOUN
gujaf-68	109	14	of	of	ADP
gujaf-68	109	15	both	both	CCONJ
gujaf-68	109	16	the	the	DET
gujaf-68	109	17	ceo	ceo	NOUN
gujaf-68	109	18	and	and	CCONJ
gujaf-68	109	19	the	the	DET
gujaf-68	109	20	external	external	ADJ
gujaf-68	109	21	auditor	auditor	NOUN
gujaf-68	109	22	on	on	ADP
gujaf-68	109	23	audit	audit	NOUN
gujaf-68	109	24	risk	risk	NOUN
gujaf-68	109	25	increases	increase	NOUN
gujaf-68	109	26	and	and	CCONJ
gujaf-68	109	27	information	information	NOUN
gujaf-68	109	28	asymmetry	asymmetry	NOUN
gujaf-68	109	29	that	that	PRON
gujaf-68	109	30	occur	occur	VERB
gujaf-68	109	31	as	as	ADP
gujaf-68	109	32	a	a	DET
gujaf-68	109	33	result	result	NOUN
gujaf-68	109	34	of	of	ADP
gujaf-68	109	35	a	a	DET
gujaf-68	109	36	ceo	ceo	NOUN
gujaf-68	109	37	turnover	turnover	NOUN
gujaf-68	109	38	.	.	PUNCT
gujaf-68	110	1	the	the	DET
gujaf-68	110	2	results	result	NOUN
gujaf-68	110	3	of	of	ADP
gujaf-68	110	4	the	the	DET
gujaf-68	110	5	analysis	analysis	NOUN
gujaf-68	110	6	show	show	VERB
gujaf-68	110	7	that	that	SCONJ
gujaf-68	110	8	firstly	firstly	ADV
gujaf-68	110	9	,	,	PUNCT
gujaf-68	110	10	arl	arl	PROPN
gujaf-68	110	11	increases	increase	VERB
gujaf-68	110	12	while	while	SCONJ
gujaf-68	110	13	drl	drl	PROPN
gujaf-68	110	14	decreases	decrease	VERB
gujaf-68	110	15	when	when	SCONJ
gujaf-68	110	16	the	the	DET
gujaf-68	110	17	ceo	ceo	NOUN
gujaf-68	110	18	changes	change	NOUN
gujaf-68	110	19	;	;	PUNCT
gujaf-68	110	20	which	which	PRON
gujaf-68	110	21	suggests	suggest	VERB
gujaf-68	110	22	that	that	SCONJ
gujaf-68	110	23	an	an	DET
gujaf-68	110	24	external	external	ADJ
gujaf-68	110	25	auditor	auditor	NOUN
gujaf-68	110	26	spends	spend	VERB
gujaf-68	110	27	a	a	DET
gujaf-68	110	28	great	great	ADJ
gujaf-68	110	29	amount	amount	NOUN
gujaf-68	110	30	of	of	ADP
gujaf-68	110	31	time	time	NOUN
gujaf-68	110	32	on	on	ADP
gujaf-68	110	33	audit	audit	NOUN
gujaf-68	110	34	procedures	procedure	NOUN
gujaf-68	110	35	to	to	PART
gujaf-68	110	36	lower	lower	VERB
gujaf-68	110	37	the	the	DET
gujaf-68	110	38	audit	audit	NOUN
gujaf-68	110	39	risk	risk	NOUN
gujaf-68	110	40	because	because	SCONJ
gujaf-68	110	41	the	the	DET
gujaf-68	110	42	audit	audit	NOUN
gujaf-68	110	43	risk	risk	NOUN
gujaf-68	110	44	increases	increase	NOUN
gujaf-68	110	45	when	when	SCONJ
gujaf-68	110	46	the	the	DET
gujaf-68	110	47	ceo	ceo	NOUN
gujaf-68	110	48	changes	change	NOUN
gujaf-68	110	49	.	.	PUNCT
gujaf-68	111	1	a	a	DET
gujaf-68	111	2	new	new	ADJ
gujaf-68	111	3	ceo	ceo	NOUN
gujaf-68	111	4	provides	provide	VERB
gujaf-68	111	5	information	information	NOUN
gujaf-68	111	6	faster	fast	ADV
gujaf-68	111	7	to	to	PART
gujaf-68	111	8	reduce	reduce	VERB
gujaf-68	111	9	monitoring	monitoring	NOUN
gujaf-68	111	10	costs	cost	NOUN
gujaf-68	111	11	and	and	CCONJ
gujaf-68	111	12	cost	cost	NOUN
gujaf-68	111	13	of	of	ADP
gujaf-68	111	14	debt	debt	NOUN
gujaf-68	111	15	that	that	PRON
gujaf-68	111	16	occur	occur	VERB
gujaf-68	111	17	due	due	ADP
gujaf-68	111	18	to	to	ADP
gujaf-68	111	19	information	information	NOUN
gujaf-68	111	20	asymmetry	asymmetry	NOUN
gujaf-68	111	21	.	.	PUNCT
gujaf-68	112	1	secondly	secondly	ADV
gujaf-68	112	2	,	,	PUNCT
gujaf-68	112	3	arl	arl	PROPN
gujaf-68	112	4	increases	increase	NOUN
gujaf-68	112	5	and	and	CCONJ
gujaf-68	112	6	drl	drl	PROPN
gujaf-68	112	7	decreases	decrease	VERB
gujaf-68	112	8	as	as	ADP
gujaf-68	112	9	the	the	DET
gujaf-68	112	10	frequency	frequency	NOUN
gujaf-68	112	11	of	of	ADP
gujaf-68	112	12	ceo	ceo	NOUN
gujaf-68	112	13	turnover	turnover	NOUN
gujaf-68	112	14	increases	increase	NOUN
gujaf-68	112	15	.	.	PUNCT
gujaf-68	113	1	an	an	DET
gujaf-68	113	2	external	external	ADJ
gujaf-68	113	3	auditor	auditor	NOUN
gujaf-68	113	4	would	would	AUX
gujaf-68	113	5	estimate	estimate	VERB
gujaf-68	113	6	the	the	DET
gujaf-68	113	7	audit	audit	NOUN
gujaf-68	113	8	risk	risk	NOUN
gujaf-68	113	9	as	as	ADP
gujaf-68	113	10	being	be	AUX
gujaf-68	113	11	high	high	ADJ
gujaf-68	113	12	if	if	SCONJ
gujaf-68	113	13	the	the	DET
gujaf-68	113	14	ceo	ceo	NOUN
gujaf-68	113	15	changes	change	VERB
gujaf-68	113	16	more	more	ADV
gujaf-68	113	17	frequently	frequently	ADV
gujaf-68	113	18	.	.	PUNCT
gujaf-68	114	1	to	to	PART
gujaf-68	114	2	lower	lower	VERB
gujaf-68	114	3	the	the	DET
gujaf-68	114	4	audit	audit	NOUN
gujaf-68	114	5	risk	risk	NOUN
gujaf-68	114	6	to	to	ADP
gujaf-68	114	7	an	an	DET
gujaf-68	114	8	acceptable	acceptable	ADJ
gujaf-68	114	9	level	level	NOUN
gujaf-68	114	10	,	,	PUNCT
gujaf-68	114	11	many	many	ADJ
gujaf-68	114	12	audit	audit	NOUN
gujaf-68	114	13	hours	hour	NOUN
gujaf-68	114	14	are	be	AUX
gujaf-68	114	15	spent	spend	VERB
gujaf-68	114	16	on	on	ADP
gujaf-68	114	17	audit	audit	NOUN
gujaf-68	114	18	procedures	procedure	NOUN
gujaf-68	114	19	by	by	ADP
gujaf-68	114	20	an	an	DET
gujaf-68	114	21	external	external	ADJ
gujaf-68	114	22	auditor	auditor	NOUN
gujaf-68	114	23	,	,	PUNCT
gujaf-68	114	24	which	which	PRON
gujaf-68	114	25	increases	increase	VERB
gujaf-68	114	26	the	the	DET
gujaf-68	114	27	arl	arl	PROPN
gujaf-68	114	28	.	.	PUNCT
gujaf-68	115	1	a	a	DET
gujaf-68	115	2	new	new	ADJ
gujaf-68	115	3	ceo	ceo	NOUN
gujaf-68	115	4	has	have	VERB
gujaf-68	115	5	an	an	DET
gujaf-68	115	6	incentive	incentive	NOUN
gujaf-68	115	7	to	to	PART
gujaf-68	115	8	provide	provide	VERB
gujaf-68	115	9	timely	timely	ADJ
gujaf-68	115	10	information	information	NOUN
gujaf-68	115	11	when	when	SCONJ
gujaf-68	115	12	the	the	DET
gujaf-68	115	13	ceo	ceo	NOUN
gujaf-68	115	14	changes	change	VERB
gujaf-68	115	15	more	more	ADV
gujaf-68	115	16	frequently	frequently	ADV
gujaf-68	115	17	.	.	PUNCT
gujaf-68	116	1	thus	thus	ADV
gujaf-68	116	2	,	,	PUNCT
gujaf-68	116	3	the	the	DET
gujaf-68	116	4	drl	drl	PROPN
gujaf-68	116	5	decreases	decrease	VERB
gujaf-68	116	6	as	as	ADP
gujaf-68	116	7	the	the	DET
gujaf-68	116	8	frequency	frequency	NOUN
gujaf-68	116	9	of	of	ADP
gujaf-68	116	10	ceo	ceo	NOUN
gujaf-68	116	11	turnover	turnover	NOUN
gujaf-68	116	12	increases	increase	NOUN
gujaf-68	116	13	.	.	PUNCT
gujaf-68	117	1	abdelrahman	abdelrahman	NOUN
gujaf-68	117	2	and	and	CCONJ
gujaf-68	117	3	basheer	basheer	PROPN
gujaf-68	117	4	(	(	PUNCT
gujaf-68	117	5	2016	2016	NUM
gujaf-68	117	6	)	)	PUNCT
gujaf-68	117	7	examined	examine	VERB
gujaf-68	117	8	the	the	DET
gujaf-68	117	9	relationship	relationship	NOUN
gujaf-68	117	10	between	between	ADP
gujaf-68	117	11	audit	audit	NOUN
gujaf-68	117	12	-	-	PUNCT
gujaf-68	117	13	firm	firm	NOUN
gujaf-68	117	14	tenure	tenure	NOUN
gujaf-68	117	15	and	and	CCONJ
gujaf-68	117	16	audit	audit	NOUN
gujaf-68	117	17	report	report	NOUN
gujaf-68	117	18	lag	lag	VERB
gujaf-68	117	19	and	and	CCONJ
gujaf-68	117	20	how	how	SCONJ
gujaf-68	117	21	auditor	auditor	NOUN
gujaf-68	117	22	industry	industry	NOUN
gujaf-68	117	23	specialization	specialization	NOUN
gujaf-68	117	24	affects	affect	VERB
gujaf-68	117	25	this	this	DET
gujaf-68	117	26	relationship	relationship	NOUN
gujaf-68	117	27	.	.	PUNCT
gujaf-68	118	1	an	an	DET
gujaf-68	118	2	investigation	investigation	NOUN
gujaf-68	118	3	was	be	AUX
gujaf-68	118	4	conducted	conduct	VERB
gujaf-68	118	5	on	on	ADP
gujaf-68	118	6	a	a	DET
gujaf-68	118	7	sample	sample	NOUN
gujaf-68	118	8	of	of	ADP
gujaf-68	118	9	691	691	NUM
gujaf-68	118	10	jordanian	jordanian	ADJ
gujaf-68	118	11	firm	firm	ADJ
gujaf-68	118	12	year	year	NOUN
gujaf-68	118	13	observations	observation	NOUN
gujaf-68	118	14	quoted	quote	VERB
gujaf-68	118	15	on	on	ADP
gujaf-68	118	16	amman	amman	PROPN
gujaf-68	118	17	stock	stock	PROPN
gujaf-68	118	18	exchange	exchange	PROPN
gujaf-68	118	19	for	for	ADP
gujaf-68	118	20	the	the	DET
gujaf-68	118	21	period	period	NOUN
gujaf-68	118	22	2009	2009	NUM
gujaf-68	118	23	-	-	SYM
gujaf-68	118	24	2013	2013	NUM
gujaf-68	118	25	using	use	VERB
gujaf-68	118	26	two	two	NUM
gujaf-68	118	27	methods	method	NOUN
gujaf-68	118	28	for	for	ADP
gujaf-68	118	29	evaluating	evaluate	VERB
gujaf-68	118	30	auditor	auditor	NOUN
gujaf-68	118	31	industry	industry	NOUN
gujaf-68	118	32	specialization	specialization	NOUN
gujaf-68	118	33	.	.	PUNCT
gujaf-68	119	1	a	a	DET
gujaf-68	119	2	number	number	NOUN
gujaf-68	119	3	of	of	ADP
gujaf-68	119	4	elementary	elementary	ADJ
gujaf-68	119	5	statistical	statistical	ADJ
gujaf-68	119	6	techniques	technique	NOUN
gujaf-68	119	7	such	such	ADJ
gujaf-68	119	8	as	as	ADP
gujaf-68	119	9	descriptive	descriptive	ADJ
gujaf-68	119	10	statics	static	NOUN
gujaf-68	119	11	,	,	PUNCT
gujaf-68	119	12	correlation	correlation	NOUN
gujaf-68	119	13	and	and	CCONJ
gujaf-68	119	14	multiple	multiple	ADJ
gujaf-68	119	15	-	-	PUNCT
gujaf-68	119	16	regression	regression	NOUN
gujaf-68	119	17	were	be	AUX
gujaf-68	119	18	used	use	VERB
gujaf-68	119	19	in	in	ADP
gujaf-68	119	20	analyzing	analyze	VERB
gujaf-68	119	21	data	datum	NOUN
gujaf-68	119	22	generated	generate	VERB
gujaf-68	119	23	.	.	PUNCT
gujaf-68	120	1	this	this	DET
gujaf-68	120	2	study	study	NOUN
gujaf-68	120	3	revealed	reveal	VERB
gujaf-68	120	4	that	that	SCONJ
gujaf-68	120	5	no	no	DET
gujaf-68	120	6	significant	significant	ADJ
gujaf-68	120	7	relationship	relationship	NOUN
gujaf-68	120	8	exists	exist	VERB
gujaf-68	120	9	between	between	ADP
gujaf-68	120	10	audit	audit	NOUN
gujaf-68	120	11	tenure	tenure	NOUN
gujaf-68	120	12	and	and	CCONJ
gujaf-68	120	13	audit	audit	NOUN
gujaf-68	120	14	reports	report	NOUN
gujaf-68	120	15	lag	lag	VERB
gujaf-68	120	16	.	.	PUNCT
gujaf-68	121	1	ma	ma	PROPN
gujaf-68	121	2	(	(	PUNCT
gujaf-68	121	3	2016	2016	NUM
gujaf-68	121	4	)	)	PUNCT
gujaf-68	121	5	examined	examine	VERB
gujaf-68	121	6	the	the	DET
gujaf-68	121	7	impact	impact	NOUN
gujaf-68	121	8	on	on	ADP
gujaf-68	121	9	two	two	NUM
gujaf-68	121	10	aspects	aspect	NOUN
gujaf-68	121	11	of	of	ADP
gujaf-68	121	12	auditor	auditor	NOUN
gujaf-68	121	13	change	change	NOUN
gujaf-68	121	14	for	for	ADP
gujaf-68	121	15	australian	australian	ADJ
gujaf-68	121	16	listed	list	VERB
gujaf-68	121	17	companies	company	NOUN
gujaf-68	121	18	.	.	PUNCT
gujaf-68	122	1	firstly	firstly	ADV
gujaf-68	122	2	,	,	PUNCT
gujaf-68	122	3	changes	change	NOUN
gujaf-68	122	4	in	in	ADP
gujaf-68	122	5	audit	audit	NOUN
gujaf-68	122	6	partners	partner	NOUN
gujaf-68	122	7	are	be	AUX
gujaf-68	122	8	mandated	mandate	VERB
gujaf-68	122	9	,	,	PUNCT
gujaf-68	122	10	requiring	require	VERB
gujaf-68	122	11	partners	partner	NOUN
gujaf-68	122	12	to	to	PART
gujaf-68	122	13	rotate	rotate	VERB
gujaf-68	122	14	off	off	ADP
gujaf-68	122	15	engagements	engagement	NOUN
gujaf-68	122	16	after	after	ADP
gujaf-68	122	17	a	a	DET
gujaf-68	122	18	fixed	fix	VERB
gujaf-68	122	19	tenure	tenure	NOUN
gujaf-68	122	20	.	.	PUNCT
gujaf-68	123	1	secondly	secondly	ADV
gujaf-68	123	2	,	,	PUNCT
gujaf-68	123	3	the	the	DET
gujaf-68	123	4	process	process	NOUN
gujaf-68	123	5	of	of	ADP
gujaf-68	123	6	voluntarily	voluntarily	ADV
gujaf-68	123	7	changing	change	VERB
gujaf-68	123	8	audit	audit	NOUN
gujaf-68	123	9	firms	firm	NOUN
gujaf-68	123	10	(	(	PUNCT
gujaf-68	123	11	auditor	auditor	NOUN
gujaf-68	123	12	switching	switching	NOUN
gujaf-68	123	13	)	)	PUNCT
gujaf-68	123	14	is	be	AUX
gujaf-68	123	15	regulated	regulate	VERB
gujaf-68	123	16	under	under	ADP
gujaf-68	123	17	a	a	DET
gujaf-68	123	18	consent	consent	NOUN
gujaf-68	123	19	-	-	PUNCT
gujaf-68	123	20	based	base	VERB
gujaf-68	123	21	framework	framework	NOUN
gujaf-68	123	22	mitigating	mitigate	VERB
gujaf-68	123	23	information	information	NOUN
gujaf-68	123	24	flow	flow	NOUN
gujaf-68	123	25	to	to	ADP
gujaf-68	123	26	the	the	DET
gujaf-68	123	27	market	market	NOUN
gujaf-68	123	28	.	.	PUNCT
gujaf-68	124	1	consequently	consequently	ADV
gujaf-68	124	2	,	,	PUNCT
gujaf-68	124	3	the	the	DET
gujaf-68	124	4	study	study	NOUN
gujaf-68	124	5	investigated	investigate	VERB
gujaf-68	124	6	market	market	NOUN
gujaf-68	124	7	reactions	reaction	NOUN
gujaf-68	124	8	to	to	ADP
gujaf-68	124	9	auditor	auditor	NOUN
gujaf-68	124	10	switch	switch	NOUN
gujaf-68	124	11	announcements	announcement	NOUN
gujaf-68	124	12	.	.	PUNCT
gujaf-68	125	1	results	result	NOUN
gujaf-68	125	2	show	show	VERB
gujaf-68	125	3	no	no	DET
gujaf-68	125	4	market	market	NOUN
gujaf-68	125	5	reactions	reaction	NOUN
gujaf-68	125	6	,	,	PUNCT
gujaf-68	125	7	consistent	consistent	ADJ
gujaf-68	125	8	with	with	ADP
gujaf-68	125	9	the	the	DET
gujaf-68	125	10	market	market	NOUN
gujaf-68	125	11	not	not	PART
gujaf-68	125	12	considering	consider	VERB
gujaf-68	125	13	such	such	ADJ
gujaf-68	125	14	disclosures	disclosure	NOUN
gujaf-68	125	15	to	to	PART
gujaf-68	125	16	be	be	AUX
gujaf-68	125	17	informative	informative	ADJ
gujaf-68	125	18	.	.	PUNCT
gujaf-68	126	1	the	the	DET
gujaf-68	126	2	overall	overall	ADJ
gujaf-68	126	3	findings	finding	NOUN
gujaf-68	126	4	of	of	ADP
gujaf-68	126	5	the	the	DET
gujaf-68	126	6	study	study	NOUN
gujaf-68	126	7	lend	lend	VERB
gujaf-68	126	8	support	support	NOUN
gujaf-68	126	9	to	to	ADP
gujaf-68	126	10	the	the	DET
gujaf-68	126	11	adoption	adoption	NOUN
gujaf-68	126	12	of	of	ADP
gujaf-68	126	13	amendments	amendment	NOUN
gujaf-68	126	14	that	that	PRON
gujaf-68	126	15	allow	allow	VERB
gujaf-68	126	16	for	for	ADP
gujaf-68	126	17	flexibility	flexibility	NOUN
gujaf-68	126	18	.	.	PUNCT
gujaf-68	127	1	ahmed	ahmed	PROPN
gujaf-68	127	2	and	and	CCONJ
gujaf-68	127	3	che	che	PROPN
gujaf-68	127	4	-	-	ADJ
gujaf-68	127	5	ahmad	ahmad	PROPN
gujaf-68	127	6	(	(	PUNCT
gujaf-68	127	7	2016	2016	NUM
gujaf-68	127	8	)	)	PUNCT
gujaf-68	127	9	examined	examine	VERB
gujaf-68	127	10	the	the	DET
gujaf-68	127	11	effects	effect	NOUN
gujaf-68	127	12	of	of	ADP
gujaf-68	127	13	corporate	corporate	ADJ
gujaf-68	127	14	governance	governance	NOUN
gujaf-68	127	15	characteristics	characteristic	NOUN
gujaf-68	127	16	on	on	ADP
gujaf-68	127	17	audit	audit	NOUN
gujaf-68	127	18	report	report	NOUN
gujaf-68	127	19	lag	lag	NOUN
gujaf-68	127	20	(	(	PUNCT
gujaf-68	127	21	arl	arl	PROPN
gujaf-68	127	22	)	)	PUNCT
gujaf-68	127	23	of	of	ADP
gujaf-68	127	24	listed	list	VERB
gujaf-68	127	25	banks	bank	NOUN
gujaf-68	127	26	in	in	ADP
gujaf-68	127	27	nigeria	nigeria	PROPN
gujaf-68	127	28	.	.	PUNCT
gujaf-68	128	1	fourteen	fourteen	NUM
gujaf-68	128	2	banks	bank	NOUN
gujaf-68	128	3	were	be	AUX
gujaf-68	128	4	used	use	VERB
gujaf-68	128	5	in	in	ADP
gujaf-68	128	6	the	the	DET
gujaf-68	128	7	study	study	NOUN
gujaf-68	128	8	.	.	PUNCT
gujaf-68	129	1	the	the	DET
gujaf-68	129	2	study	study	NOUN
gujaf-68	129	3	covered	cover	VERB
gujaf-68	129	4	a	a	DET
gujaf-68	129	5	5	5	NUM
gujaf-68	129	6	-	-	PUNCT
gujaf-68	129	7	year	year	NOUN
gujaf-68	129	8	period	period	NOUN
gujaf-68	129	9	from	from	ADP
gujaf-68	129	10	2008	2008	NUM
gujaf-68	129	11	to	to	ADP
gujaf-68	129	12	2012	2012	NUM
gujaf-68	129	13	.	.	PUNCT
gujaf-68	130	1	findings	finding	NOUN
gujaf-68	130	2	of	of	ADP
gujaf-68	130	3	the	the	DET
gujaf-68	130	4	study	study	NOUN
gujaf-68	130	5	based	base	VERB
gujaf-68	130	6	on	on	ADP
gujaf-68	130	7	robust	robust	ADJ
gujaf-68	130	8	ordinary	ordinary	ADJ
gujaf-68	130	9	least	least	ADJ
gujaf-68	130	10	squares	square	NOUN
gujaf-68	130	11	model	model	NOUN
gujaf-68	130	12	indicate	indicate	VERB
gujaf-68	130	13	that	that	DET
gujaf-68	130	14	audit	audit	NOUN
gujaf-68	130	15	quality	quality	NOUN
gujaf-68	130	16	represented	represent	VERB
gujaf-68	130	17	by	by	ADP
gujaf-68	130	18	the	the	DET
gujaf-68	130	19	big	big	ADJ
gujaf-68	130	20	4	4	NUM
gujaf-68	130	21	firms	firm	NOUN
gujaf-68	130	22	has	have	VERB
gujaf-68	130	23	a	a	DET
gujaf-68	130	24	significant	significant	ADJ
gujaf-68	130	25	impact	impact	NOUN
gujaf-68	130	26	on	on	ADP
gujaf-68	130	27	arl	arl	PROPN
gujaf-68	130	28	.	.	PROPN
gujaf-68	130	29	board	board	NOUN
gujaf-68	130	30	meetings	meeting	NOUN
gujaf-68	130	31	,	,	PUNCT
gujaf-68	130	32	board	board	NOUN
gujaf-68	130	33	size	size	NOUN
gujaf-68	130	34	,	,	PUNCT
gujaf-68	130	35	total	total	ADJ
gujaf-68	130	36	assets	asset	NOUN
gujaf-68	130	37	and	and	CCONJ
gujaf-68	130	38	board	board	NOUN
gujaf-68	130	39	gender	gender	NOUN
gujaf-68	130	40	have	have	VERB
gujaf-68	130	41	significant	significant	ADJ
gujaf-68	130	42	positive	positive	ADJ
gujaf-68	130	43	associations	association	NOUN
gujaf-68	130	44	with	with	ADP
gujaf-68	130	45	arl	arl	PROPN
gujaf-68	130	46	.	.	PUNCT
gujaf-68	131	1	however	however	ADV
gujaf-68	131	2	,	,	PUNCT
gujaf-68	131	3	the	the	DET
gujaf-68	131	4	study	study	NOUN
gujaf-68	131	5	did	do	AUX
gujaf-68	131	6	not	not	PART
gujaf-68	131	7	find	find	VERB
gujaf-68	131	8	a	a	DET
gujaf-68	131	9	significant	significant	ADJ
gujaf-68	131	10	relationship	relationship	NOUN
gujaf-68	131	11	between	between	ADP
gujaf-68	131	12	board	board	NOUN
gujaf-68	131	13	expertise	expertise	NOUN
gujaf-68	131	14	,	,	PUNCT
gujaf-68	131	15	risk	risk	NOUN
gujaf-68	131	16	committee	committee	NOUN
gujaf-68	131	17	size	size	NOUN
gujaf-68	131	18	and	and	CCONJ
gujaf-68	131	19	audit	audit	NOUN
gujaf-68	131	20	committee	committee	NOUN
gujaf-68	131	21	size	size	NOUN
gujaf-68	131	22	on	on	ADP
gujaf-68	131	23	arl	arl	PROPN
gujaf-68	131	24	.	.	PROPN
gujaf-68	131	25	panggabean	panggabean	PROPN
gujaf-68	131	26	and	and	CCONJ
gujaf-68	131	27	yendrawati	yendrawati	NOUN
gujaf-68	131	28	(	(	PUNCT
gujaf-68	131	29	2016	2016	NUM
gujaf-68	131	30	)	)	PUNCT
gujaf-68	131	31	examined	examine	VERB
gujaf-68	131	32	the	the	DET
gujaf-68	131	33	effect	effect	NOUN
gujaf-68	131	34	of	of	ADP
gujaf-68	131	35	corporate	corporate	ADJ
gujaf-68	131	36	governance	governance	NOUN
gujaf-68	131	37	,	,	PUNCT
gujaf-68	132	1	aud	aud	INTJ
gujaf-68	132	2	i	i	PROPN
gujaf-68	132	3	t	t	PROPN
gujaf-68	132	4	tenure	tenure	NOUN
gujaf-68	132	5	,	,	PUNCT
gujaf-68	132	6	and	and	CCONJ
gujaf-68	132	7	quality	quality	NOUN
gujaf-68	132	8	of	of	ADP
gujaf-68	132	9	earning	earn	VERB
gujaf-68	132	10	on	on	ADP
gujaf-68	132	11	audit	audit	NOUN
gujaf-68	132	12	delay	delay	NOUN
gujaf-68	132	13	(	(	PUNCT
gujaf-68	132	14	audit	audit	NOUN
gujaf-68	132	15	report	report	NOUN
gujaf-68	132	16	lag	lag	NOUN
gujaf-68	132	17	)	)	PUNCT
gujaf-68	132	18	with	with	ADP
gujaf-68	132	19	auditor‟s	auditor‟s	PROPN
gujaf-68	132	20	specialization	specialization	NOUN
gujaf-68	132	21	as	as	ADP
gujaf-68	132	22	gusau	gusau	ADJ
gujaf-68	132	23	journal	journal	NOUN
gujaf-68	132	24	of	of	ADP
gujaf-68	132	25	accounting	accounting	NOUN
gujaf-68	132	26	and	and	CCONJ
gujaf-68	132	27	finance	finance	NOUN
gujaf-68	132	28	,	,	PUNCT
gujaf-68	132	29	vol	vol	NOUN
gujaf-68	132	30	.	.	PROPN
gujaf-68	132	31	2	2	NUM
gujaf-68	132	32	,	,	PUNCT
gujaf-68	132	33	issue	issue	NOUN
gujaf-68	132	34	2	2	NUM
gujaf-68	132	35	,	,	PUNCT
gujaf-68	132	36	april	april	PROPN
gujaf-68	132	37	,	,	PUNCT
gujaf-68	132	38	2021	2021	NUM
gujaf-68	132	39	7	7	NUM
gujaf-68	132	40	the	the	DET
gujaf-68	132	41	variable	variable	NOUN
gujaf-68	132	42	of	of	ADP
gujaf-68	132	43	moderation	moderation	NOUN
gujaf-68	132	44	(	(	PUNCT
gujaf-68	132	45	empirical	empirical	ADJ
gujaf-68	132	46	studies	study	NOUN
gujaf-68	132	47	on	on	ADP
gujaf-68	132	48	manufacturing	manufacture	VERB
gujaf-68	132	49	companies	company	NOUN
gujaf-68	132	50	listed	list	VERB
gujaf-68	132	51	in	in	ADP
gujaf-68	132	52	indonesian	indonesian	ADJ
gujaf-68	132	53	stock	stock	PROPN
gujaf-68	132	54	exchange	exchange	NOUN
gujaf-68	132	55	in	in	ADP
gujaf-68	132	56	2011	2011	NUM
gujaf-68	132	57	-	-	SYM
gujaf-68	132	58	2013	2013	NUM
gujaf-68	132	59	)	)	PUNCT
gujaf-68	132	60	.	.	PUNCT
gujaf-68	133	1	a	a	DET
gujaf-68	133	2	total	total	NOUN
gujaf-68	133	3	of	of	ADP
gujaf-68	133	4	67	67	NUM
gujaf-68	133	5	companies	company	NOUN
gujaf-68	133	6	was	be	AUX
gujaf-68	133	7	selected	select	VERB
gujaf-68	133	8	by	by	ADP
gujaf-68	133	9	purposive	purposive	ADJ
gujaf-68	133	10	sampling	sampling	NOUN
gujaf-68	133	11	method	method	NOUN
gujaf-68	133	12	.	.	PUNCT
gujaf-68	134	1	the	the	DET
gujaf-68	134	2	data	datum	NOUN
gujaf-68	134	3	used	use	VERB
gujaf-68	134	4	was	be	AUX
gujaf-68	134	5	secondary	secondary	ADJ
gujaf-68	134	6	data	datum	NOUN
gujaf-68	134	7	with	with	ADP
gujaf-68	134	8	the	the	DET
gujaf-68	134	9	media	medium	NOUN
gujaf-68	134	10	in	in	ADP
gujaf-68	134	11	the	the	DET
gujaf-68	134	12	form	form	NOUN
gujaf-68	134	13	of	of	ADP
gujaf-68	134	14	financial	financial	ADJ
gujaf-68	134	15	reports	report	NOUN
gujaf-68	134	16	of	of	ADP
gujaf-68	134	17	manufacturing	manufacture	VERB
gujaf-68	134	18	companies	company	NOUN
gujaf-68	134	19	.	.	PUNCT
gujaf-68	135	1	the	the	DET
gujaf-68	135	2	study	study	NOUN
gujaf-68	135	3	found	find	VERB
gujaf-68	135	4	that	that	SCONJ
gujaf-68	135	5	the	the	DET
gujaf-68	135	6	interaction	interaction	NOUN
gujaf-68	135	7	between	between	ADP
gujaf-68	135	8	audit	audit	NOUN
gujaf-68	135	9	tenure	tenure	NOUN
gujaf-68	135	10	and	and	CCONJ
gujaf-68	135	11	auditor‟s	auditor‟s	PROPN
gujaf-68	135	12	specialization	specialization	NOUN
gujaf-68	135	13	is	be	AUX
gujaf-68	135	14	significantly	significantly	ADV
gujaf-68	135	15	associated	associate	VERB
gujaf-68	135	16	with	with	ADP
gujaf-68	135	17	arl	arl	PROPN
gujaf-68	135	18	.	.	PROPN
gujaf-68	135	19	audit	audit	PROPN
gujaf-68	135	20	delay	delay	NOUN
gujaf-68	135	21	is	be	AUX
gujaf-68	135	22	found	find	VERB
gujaf-68	135	23	to	to	PART
gujaf-68	135	24	be	be	AUX
gujaf-68	135	25	shorter	short	ADJ
gujaf-68	135	26	for	for	ADP
gujaf-68	135	27	specialist	specialist	NOUN
gujaf-68	135	28	than	than	ADP
gujaf-68	135	29	non	non	ADJ
gujaf-68	135	30	-	-	ADJ
gujaf-68	135	31	specialist	specialist	ADJ
gujaf-68	135	32	auditors	auditor	NOUN
gujaf-68	135	33	;	;	PUNCT
gujaf-68	135	34	while	while	SCONJ
gujaf-68	135	35	managerial	managerial	ADJ
gujaf-68	135	36	ownership	ownership	NOUN
gujaf-68	135	37	,	,	PUNCT
gujaf-68	135	38	independent	independent	ADJ
gujaf-68	135	39	board	board	NOUN
gujaf-68	135	40	,	,	PUNCT
gujaf-68	135	41	institutional	institutional	ADJ
gujaf-68	135	42	ownership	ownership	NOUN
gujaf-68	135	43	and	and	CCONJ
gujaf-68	135	44	quality	quality	NOUN
gujaf-68	135	45	of	of	ADP
gujaf-68	135	46	earning	earning	NOUN
gujaf-68	135	47	is	be	AUX
gujaf-68	135	48	not	not	PART
gujaf-68	135	49	proven	prove	VERB
gujaf-68	135	50	to	to	PART
gujaf-68	135	51	be	be	AUX
gujaf-68	135	52	moderated	moderate	VERB
gujaf-68	135	53	by	by	ADP
gujaf-68	135	54	the	the	DET
gujaf-68	135	55	auditor‟s	auditor‟s	PROPN
gujaf-68	135	56	specialization	specialization	NOUN
gujaf-68	135	57	towards	towards	ADP
gujaf-68	135	58	audit	audit	NOUN
gujaf-68	135	59	delay	delay	NOUN
gujaf-68	135	60	.	.	PUNCT
gujaf-68	136	1	hapsari	hapsari	ADJ
gujaf-68	136	2	,	,	PUNCT
gujaf-68	136	3	putri	putri	ADJ
gujaf-68	136	4	and	and	CCONJ
gujaf-68	136	5	arofah	arofah	NOUN
gujaf-68	136	6	(	(	PUNCT
gujaf-68	136	7	2016	2016	NUM
gujaf-68	136	8	)	)	PUNCT
gujaf-68	136	9	examined	examine	VERB
gujaf-68	136	10	the	the	DET
gujaf-68	136	11	impact	impact	NOUN
gujaf-68	136	12	of	of	ADP
gujaf-68	136	13	profitability	profitability	NOUN
gujaf-68	136	14	,	,	PUNCT
gujaf-68	136	15	solvency	solvency	NOUN
gujaf-68	136	16	,	,	PUNCT
gujaf-68	136	17	and	and	CCONJ
gujaf-68	136	18	auditor‟s	auditor‟s	PROPN
gujaf-68	136	19	opinion	opinion	NOUN
gujaf-68	136	20	on	on	ADP
gujaf-68	136	21	audit	audit	NOUN
gujaf-68	136	22	report	report	NOUN
gujaf-68	136	23	lag	lag	NOUN
gujaf-68	136	24	of	of	ADP
gujaf-68	136	25	coal	coal	NOUN
gujaf-68	136	26	mining	mining	NOUN
gujaf-68	136	27	companies	company	NOUN
gujaf-68	136	28	listed	list	VERB
gujaf-68	136	29	on	on	ADP
gujaf-68	136	30	the	the	DET
gujaf-68	136	31	indonesian	indonesian	ADJ
gujaf-68	136	32	stock	stock	PROPN
gujaf-68	136	33	exchange	exchange	PROPN
gujaf-68	136	34	.	.	PUNCT
gujaf-68	137	1	purposive	purposive	ADJ
gujaf-68	137	2	sampling	sampling	NOUN
gujaf-68	137	3	method	method	NOUN
gujaf-68	137	4	was	be	AUX
gujaf-68	137	5	used	use	VERB
gujaf-68	137	6	while	while	SCONJ
gujaf-68	137	7	data	datum	NOUN
gujaf-68	137	8	were	be	AUX
gujaf-68	137	9	obtained	obtain	VERB
gujaf-68	137	10	from	from	ADP
gujaf-68	137	11	company‟s	company‟s	ADJ
gujaf-68	137	12	published	publish	VERB
gujaf-68	137	13	financial	financial	ADJ
gujaf-68	137	14	statements	statement	NOUN
gujaf-68	137	15	.	.	PUNCT
gujaf-68	138	1	multiple	multiple	ADJ
gujaf-68	138	2	linear	linear	PROPN
gujaf-68	138	3	regression	regression	NOUN
gujaf-68	138	4	was	be	AUX
gujaf-68	138	5	carried	carry	VERB
gujaf-68	138	6	out	out	ADP
gujaf-68	138	7	and	and	CCONJ
gujaf-68	138	8	the	the	DET
gujaf-68	138	9	hypotheses	hypothesis	NOUN
gujaf-68	138	10	were	be	AUX
gujaf-68	138	11	tested	test	VERB
gujaf-68	138	12	using	use	VERB
gujaf-68	138	13	t	t	PROPN
gujaf-68	138	14	and	and	CCONJ
gujaf-68	138	15	f	f	PROPN
gujaf-68	138	16	statistics	statistic	NOUN
gujaf-68	138	17	;	;	PUNCT
gujaf-68	138	18	a	a	DET
gujaf-68	138	19	confidence	confidence	NOUN
gujaf-68	138	20	level	level	NOUN
gujaf-68	138	21	of	of	ADP
gujaf-68	138	22	5	5	NUM
gujaf-68	138	23	%	%	NOUN
gujaf-68	138	24	b	b	NOUN
gujaf-68	138	25	e	e	NOUN
gujaf-68	138	26	i	i	PRON
gujaf-68	138	27	n	n	PRON
gujaf-68	138	28	g	g	PROPN
gujaf-68	138	29	applied	apply	VERB
gujaf-68	138	30	.	.	PUNCT
gujaf-68	139	1	the	the	DET
gujaf-68	139	2	study	study	NOUN
gujaf-68	139	3	documented	document	VERB
gujaf-68	139	4	that	that	SCONJ
gujaf-68	139	5	both	both	PRON
gujaf-68	139	6	profitability	profitability	NOUN
gujaf-68	139	7	and	and	CCONJ
gujaf-68	139	8	auditor‟s	auditor‟s	NOUN
gujaf-68	139	9	opinion	opinion	NOUN
gujaf-68	139	10	have	have	VERB
gujaf-68	139	11	significant	significant	ADJ
gujaf-68	139	12	influence	influence	NOUN
gujaf-68	139	13	on	on	ADP
gujaf-68	139	14	audit	audit	NOUN
gujaf-68	139	15	report	report	NOUN
gujaf-68	139	16	lag	lag	VERB
gujaf-68	139	17	.	.	PUNCT
gujaf-68	140	1	in	in	ADP
gujaf-68	140	2	contrast	contrast	NOUN
gujaf-68	140	3	,	,	PUNCT
gujaf-68	140	4	solvency	solvency	NOUN
gujaf-68	140	5	has	have	VERB
gujaf-68	140	6	no	no	DET
gujaf-68	140	7	significant	significant	ADJ
gujaf-68	140	8	influence	influence	NOUN
gujaf-68	140	9	on	on	ADP
gujaf-68	140	10	audit	audit	NOUN
gujaf-68	140	11	report	report	NOUN
gujaf-68	140	12	lag	lag	NOUN
gujaf-68	140	13	.	.	PUNCT
gujaf-68	141	1	hassan	hassan	PROPN
gujaf-68	141	2	(	(	PUNCT
gujaf-68	141	3	2016	2016	NUM
gujaf-68	141	4	)	)	PUNCT
gujaf-68	141	5	employed	employ	VERB
gujaf-68	141	6	an	an	DET
gujaf-68	141	7	agency	agency	NOUN
gujaf-68	141	8	framework	framework	NOUN
gujaf-68	141	9	to	to	PART
gujaf-68	141	10	empirically	empirically	ADV
gujaf-68	141	11	identify	identify	VERB
gujaf-68	141	12	the	the	DET
gujaf-68	141	13	determinants	determinant	NOUN
gujaf-68	141	14	of	of	ADP
gujaf-68	141	15	audit	audit	NOUN
gujaf-68	141	16	delay	delay	NOUN
gujaf-68	141	17	among	among	ADP
gujaf-68	141	18	palestinian	palestinian	ADJ
gujaf-68	141	19	companies	company	NOUN
gujaf-68	141	20	listed	list	VERB
gujaf-68	141	21	on	on	ADP
gujaf-68	141	22	palestine	palestine	PROPN
gujaf-68	141	23	stock	stock	PROPN
gujaf-68	141	24	exchange	exchange	PROPN
gujaf-68	141	25	(	(	PUNCT
gujaf-68	141	26	pse	pse	NOUN
gujaf-68	141	27	)	)	PUNCT
gujaf-68	141	28	.	.	PUNCT
gujaf-68	142	1	drawing	draw	VERB
gujaf-68	142	2	on	on	ADP
gujaf-68	142	3	the	the	DET
gujaf-68	142	4	agency	agency	NOUN
gujaf-68	142	5	theory	theory	NOUN
gujaf-68	142	6	,	,	PUNCT
gujaf-68	142	7	eight	eight	NUM
gujaf-68	142	8	hypotheses	hypothesis	NOUN
gujaf-68	142	9	were	be	AUX
gujaf-68	142	10	tested	test	VERB
gujaf-68	142	11	using	use	VERB
gujaf-68	142	12	data	datum	NOUN
gujaf-68	142	13	collected	collect	VERB
gujaf-68	142	14	from	from	ADP
gujaf-68	142	15	the	the	DET
gujaf-68	142	16	year	year	NOUN
gujaf-68	142	17	2011	2011	NUM
gujaf-68	142	18	annual	annual	ADJ
gujaf-68	142	19	reports	report	NOUN
gujaf-68	142	20	for	for	ADP
gujaf-68	142	21	all	all	DET
gujaf-68	142	22	the	the	DET
gujaf-68	142	23	46	46	NUM
gujaf-68	142	24	listed	list	VERB
gujaf-68	142	25	companies	company	NOUN
gujaf-68	142	26	on	on	ADP
gujaf-68	142	27	pse	pse	NOUN
gujaf-68	142	28	.	.	PUNCT
gujaf-68	143	1	multiple	multiple	ADJ
gujaf-68	143	2	regression	regression	NOUN
gujaf-68	143	3	analysis	analysis	NOUN
gujaf-68	143	4	was	be	AUX
gujaf-68	143	5	performed	perform	VERB
gujaf-68	143	6	to	to	PART
gujaf-68	143	7	identify	identify	VERB
gujaf-68	143	8	the	the	DET
gujaf-68	143	9	influence	influence	NOUN
gujaf-68	143	10	of	of	ADP
gujaf-68	143	11	a	a	DET
gujaf-68	143	12	set	set	NOUN
gujaf-68	143	13	of	of	ADP
gujaf-68	143	14	company	company	NOUN
gujaf-68	143	15	characteristics	characteristic	NOUN
gujaf-68	143	16	,	,	PUNCT
gujaf-68	143	17	ownership	ownership	NOUN
gujaf-68	143	18	structure	structure	NOUN
gujaf-68	143	19	variables	variable	NOUN
gujaf-68	143	20	,	,	PUNCT
gujaf-68	143	21	and	and	CCONJ
gujaf-68	143	22	the	the	DET
gujaf-68	143	23	selected	select	VERB
gujaf-68	143	24	corporate	corporate	ADJ
gujaf-68	143	25	governance	governance	NOUN
gujaf-68	143	26	mechanisms	mechanism	NOUN
gujaf-68	143	27	.	.	PUNCT
gujaf-68	144	1	the	the	DET
gujaf-68	144	2	result	result	NOUN
gujaf-68	144	3	of	of	ADP
gujaf-68	144	4	the	the	DET
gujaf-68	144	5	analysis	analysis	NOUN
gujaf-68	144	6	demonstrated	demonstrate	VERB
gujaf-68	144	7	that	that	SCONJ
gujaf-68	144	8	audit	audit	NOUN
gujaf-68	144	9	reporting	reporting	NOUN
gujaf-68	144	10	delay	delay	NOUN
gujaf-68	144	11	is	be	AUX
gujaf-68	144	12	influenced	influence	VERB
gujaf-68	144	13	by	by	ADP
gujaf-68	144	14	the	the	DET
gujaf-68	144	15	board	board	NOUN
gujaf-68	144	16	size	size	NOUN
gujaf-68	144	17	,	,	PUNCT
gujaf-68	144	18	corporate	corporate	ADJ
gujaf-68	144	19	size	size	NOUN
gujaf-68	144	20	,	,	PUNCT
gujaf-68	144	21	status	status	NOUN
gujaf-68	144	22	of	of	ADP
gujaf-68	144	23	audit	audit	NOUN
gujaf-68	144	24	firm	firm	NOUN
gujaf-68	144	25	,	,	PUNCT
gujaf-68	144	26	company	company	NOUN
gujaf-68	144	27	complexity	complexity	NOUN
gujaf-68	144	28	,	,	PUNCT
gujaf-68	144	29	existence	existence	NOUN
gujaf-68	144	30	of	of	ADP
gujaf-68	144	31	audit	audit	NOUN
gujaf-68	144	32	committee	committee	NOUN
gujaf-68	144	33	,	,	PUNCT
gujaf-68	144	34	and	and	CCONJ
gujaf-68	144	35	ownership	ownership	NOUN
gujaf-68	144	36	dispersion	dispersion	NOUN
gujaf-68	144	37	.	.	PUNCT
gujaf-68	145	1	azubike	azubike	NOUN
gujaf-68	145	2	and	and	CCONJ
gujaf-68	145	3	aggreh	aggreh	NOUN
gujaf-68	145	4	(	(	PUNCT
gujaf-68	145	5	2014	2014	NUM
gujaf-68	145	6	)	)	PUNCT
gujaf-68	145	7	examined	examine	VERB
gujaf-68	145	8	the	the	DET
gujaf-68	145	9	determinants	determinant	NOUN
gujaf-68	145	10	of	of	ADP
gujaf-68	145	11	audit	audit	NOUN
gujaf-68	145	12	report	report	NOUN
gujaf-68	145	13	timeliness	timeliness	NOUN
gujaf-68	145	14	in	in	ADP
gujaf-68	145	15	nigeria	nigeria	PROPN
gujaf-68	145	16	.	.	PUNCT
gujaf-68	146	1	specifically	specifically	ADV
gujaf-68	146	2	,	,	PUNCT
gujaf-68	146	3	the	the	DET
gujaf-68	146	4	study	study	NOUN
gujaf-68	146	5	examined	examine	VERB
gujaf-68	146	6	the	the	DET
gujaf-68	146	7	effect	effect	NOUN
gujaf-68	146	8	of	of	ADP
gujaf-68	146	9	company	company	NOUN
gujaf-68	146	10	size	size	NOUN
gujaf-68	146	11	,	,	PUNCT
gujaf-68	146	12	profitability	profitability	NOUN
gujaf-68	146	13	,	,	PUNCT
gujaf-68	146	14	complexity	complexity	NOUN
gujaf-68	146	15	and	and	CCONJ
gujaf-68	146	16	audit	audit	NOUN
gujaf-68	146	17	firm	firm	ADJ
gujaf-68	146	18	type	type	NOUN
gujaf-68	146	19	on	on	ADP
gujaf-68	146	20	audit	audit	NOUN
gujaf-68	146	21	report	report	NOUN
gujaf-68	146	22	timeliness	timeliness	NOUN
gujaf-68	146	23	.	.	PUNCT
gujaf-68	147	1	a	a	DET
gujaf-68	147	2	cross	cross	ADJ
gujaf-68	147	3	-	-	ADJ
gujaf-68	147	4	sectional	sectional	ADJ
gujaf-68	147	5	research	research	NOUN
gujaf-68	147	6	design	design	NOUN
gujaf-68	147	7	was	be	AUX
gujaf-68	147	8	adopted	adopt	VERB
gujaf-68	147	9	with	with	ADP
gujaf-68	147	10	an	an	DET
gujaf-68	147	11	extensive	extensive	ADJ
gujaf-68	147	12	reliance	reliance	NOUN
gujaf-68	147	13	on	on	ADP
gujaf-68	147	14	secondary	secondary	ADJ
gujaf-68	147	15	data	datum	NOUN
gujaf-68	147	16	.	.	PUNCT
gujaf-68	148	1	the	the	DET
gujaf-68	148	2	data	datum	NOUN
gujaf-68	148	3	was	be	AUX
gujaf-68	148	4	sourced	source	VERB
gujaf-68	148	5	from	from	ADP
gujaf-68	148	6	annual	annual	ADJ
gujaf-68	148	7	reports	report	NOUN
gujaf-68	148	8	of	of	ADP
gujaf-68	148	9	manufacturing	manufacturing	NOUN
gujaf-68	148	10	companies	company	NOUN
gujaf-68	148	11	quoted	quote	VERB
gujaf-68	148	12	on	on	ADP
gujaf-68	148	13	the	the	DET
gujaf-68	148	14	floor	floor	NOUN
gujaf-68	148	15	of	of	ADP
gujaf-68	148	16	the	the	DET
gujaf-68	148	17	nigerian	nigerian	ADJ
gujaf-68	148	18	stock	stock	NOUN
gujaf-68	148	19	exchange	exchange	NOUN
gujaf-68	148	20	for	for	ADP
gujaf-68	148	21	2010	2010	NUM
gujaf-68	148	22	-	-	SYM
gujaf-68	148	23	2012	2012	NUM
gujaf-68	148	24	.	.	PUNCT
gujaf-68	149	1	the	the	DET
gujaf-68	149	2	ordinary	ordinary	ADJ
gujaf-68	149	3	least	least	ADJ
gujaf-68	149	4	squares	square	NOUN
gujaf-68	149	5	(	(	PUNCT
gujaf-68	149	6	ols	ol	NOUN
gujaf-68	149	7	)	)	PUNCT
gujaf-68	149	8	regression	regression	NOUN
gujaf-68	149	9	technique	technique	NOUN
gujaf-68	149	10	was	be	AUX
gujaf-68	149	11	utilized	utilize	VERB
gujaf-68	149	12	as	as	ADP
gujaf-68	149	13	the	the	DET
gujaf-68	149	14	method	method	NOUN
gujaf-68	149	15	of	of	ADP
gujaf-68	149	16	data	datum	NOUN
gujaf-68	149	17	analysis	analysis	NOUN
gujaf-68	149	18	.	.	PUNCT
gujaf-68	150	1	the	the	DET
gujaf-68	150	2	findings	finding	NOUN
gujaf-68	150	3	of	of	ADP
gujaf-68	150	4	the	the	DET
gujaf-68	150	5	study	study	NOUN
gujaf-68	150	6	showed	show	VERB
gujaf-68	150	7	that	that	SCONJ
gujaf-68	150	8	:	:	PUNCT
gujaf-68	150	9	(	(	PUNCT
gujaf-68	150	10	i	i	NOUN
gujaf-68	150	11	)	)	PUNCT
gujaf-68	150	12	a	a	DET
gujaf-68	150	13	significant	significant	ADJ
gujaf-68	150	14	relationship	relationship	NOUN
gujaf-68	150	15	exist	exist	VERB
gujaf-68	150	16	between	between	ADP
gujaf-68	150	17	board	board	NOUN
gujaf-68	150	18	size	size	NOUN
gujaf-68	150	19	and	and	CCONJ
gujaf-68	150	20	audit	audit	NOUN
gujaf-68	150	21	report	report	NOUN
gujaf-68	150	22	lag	lag	NOUN
gujaf-68	150	23	(	(	PUNCT
gujaf-68	150	24	ii	ii	NOUN
gujaf-68	150	25	)	)	PUNCT
gujaf-68	150	26	a	a	DET
gujaf-68	150	27	significant	significant	ADJ
gujaf-68	150	28	relationship	relationship	NOUN
gujaf-68	150	29	exists	exist	VERB
gujaf-68	150	30	between	between	ADP
gujaf-68	150	31	board	board	NOUN
gujaf-68	150	32	independence	independence	NOUN
gujaf-68	150	33	and	and	CCONJ
gujaf-68	150	34	audit	audit	NOUN
gujaf-68	150	35	report	report	NOUN
gujaf-68	150	36	lag	lag	NOUN
gujaf-68	150	37	(	(	PUNCT
gujaf-68	150	38	iii	iii	NOUN
gujaf-68	150	39	)	)	PUNCT
gujaf-68	150	40	a	a	DET
gujaf-68	150	41	non	non	ADJ
gujaf-68	150	42	-	-	ADJ
gujaf-68	150	43	significant	significant	ADJ
gujaf-68	150	44	relationship	relationship	NOUN
gujaf-68	150	45	exists	exist	VERB
gujaf-68	150	46	between	between	ADP
gujaf-68	150	47	audit	audit	NOUN
gujaf-68	150	48	firm	firm	ADJ
gujaf-68	150	49	type	type	NOUN
gujaf-68	150	50	and	and	CCONJ
gujaf-68	150	51	a	a	DET
gujaf-68	150	52	udit	udit	PROPN
gujaf-68	150	53	report	report	NOUN
gujaf-68	150	54	lag	lag	VERB
gujaf-68	150	55	.	.	PUNCT
gujaf-68	151	1	it	it	PRON
gujaf-68	151	2	was	be	AUX
gujaf-68	151	3	also	also	ADV
gujaf-68	151	4	discovered	discover	VERB
gujaf-68	151	5	that	that	SCONJ
gujaf-68	151	6	the	the	DET
gujaf-68	151	7	time	time	NOUN
gujaf-68	151	8	lag	lag	NOUN
gujaf-68	151	9	prescribed	prescribe	VERB
gujaf-68	151	10	by	by	ADP
gujaf-68	151	11	the	the	DET
gujaf-68	151	12	regulatory	regulatory	ADJ
gujaf-68	151	13	bodies	body	NOUN
gujaf-68	151	14	are	be	AUX
gujaf-68	151	15	usually	usually	ADV
gujaf-68	151	16	too	too	ADV
gujaf-68	151	17	much	much	ADJ
gujaf-68	151	18	thus	thus	ADV
gujaf-68	151	19	encouraging	encourage	VERB
gujaf-68	151	20	companies	company	NOUN
gujaf-68	151	21	to	to	PART
gujaf-68	151	22	engage	engage	VERB
gujaf-68	151	23	in	in	ADP
gujaf-68	151	24	the	the	DET
gujaf-68	151	25	act	act	NOUN
gujaf-68	151	26	of	of	ADP
gujaf-68	151	27	delaying	delay	VERB
gujaf-68	151	28	their	their	PRON
gujaf-68	151	29	financial	financial	ADJ
gujaf-68	151	30	statements	statement	NOUN
gujaf-68	151	31	.	.	PUNCT
gujaf-68	152	1	dao	dao	NOUN
gujaf-68	152	2	and	and	CCONJ
gujaf-68	152	3	pham	pham	PROPN
gujaf-68	152	4	(	(	PUNCT
gujaf-68	152	5	2014	2014	NUM
gujaf-68	152	6	)	)	PUNCT
gujaf-68	152	7	examined	examine	VERB
gujaf-68	152	8	the	the	DET
gujaf-68	152	9	association	association	NOUN
gujaf-68	152	10	between	between	ADP
gujaf-68	152	11	audit	audit	NOUN
gujaf-68	152	12	firm	firm	ADJ
gujaf-68	152	13	tenure	tenure	NOUN
gujaf-68	152	14	and	and	CCONJ
gujaf-68	152	15	audit	audit	NOUN
gujaf-68	152	16	report	report	NOUN
gujaf-68	152	17	lag	lag	NOUN
gujaf-68	152	18	(	(	PUNCT
gujaf-68	152	19	arl	arl	PROPN
gujaf-68	152	20	)	)	PUNCT
gujaf-68	152	21	and	and	CCONJ
gujaf-68	152	22	the	the	DET
gujaf-68	152	23	impact	impact	NOUN
gujaf-68	152	24	of	of	ADP
gujaf-68	152	25	auditor	auditor	NOUN
gujaf-68	152	26	industry	industry	NOUN
gujaf-68	152	27	specialization	specialization	NOUN
gujaf-68	152	28	on	on	ADP
gujaf-68	152	29	the	the	DET
gujaf-68	152	30	association	association	NOUN
gujaf-68	152	31	between	between	ADP
gujaf-68	152	32	audit	audit	NOUN
gujaf-68	152	33	firm	firm	ADJ
gujaf-68	152	34	tenure	tenure	NOUN
gujaf-68	152	35	and	and	CCONJ
gujaf-68	152	36	arl	arl	PROPN
gujaf-68	152	37	.	.	PUNCT
gujaf-68	152	38	using	use	VERB
gujaf-68	152	39	habib	habib	PROPN
gujaf-68	152	40	and	and	CCONJ
gujaf-68	152	41	bhuiyan‟s	bhuiyan‟s	PRON
gujaf-68	152	42	(	(	PUNCT
gujaf-68	152	43	2011	2011	NUM
gujaf-68	152	44	)	)	PUNCT
gujaf-68	152	45	method	method	NOUN
gujaf-68	152	46	of	of	ADP
gujaf-68	152	47	measuring	measure	VERB
gujaf-68	152	48	auditor	auditor	NOUN
gujaf-68	152	49	industry	industry	NOUN
gujaf-68	152	50	specialization	specialization	NOUN
gujaf-68	152	51	,	,	PUNCT
gujaf-68	152	52	the	the	DET
gujaf-68	152	53	authors	author	NOUN
gujaf-68	152	54	u	u	PROPN
gujaf-68	152	55	s	s	PART
gujaf-68	152	56	ed	ed	NOUN
gujaf-68	152	57	a	a	DET
gujaf-68	152	58	sample	sample	NOUN
gujaf-68	152	59	of	of	ADP
gujaf-68	152	60	7,291	7,291	NUM
gujaf-68	152	61	firm	firm	ADJ
gujaf-68	152	62	-	-	PUNCT
gujaf-68	152	63	year	year	NOUN
gujaf-68	152	64	observations	observation	NOUN
gujaf-68	152	65	from	from	ADP
gujaf-68	152	66	2008	2008	NUM
gujaf-68	152	67	to	to	ADP
gujaf-68	152	68	2010	2010	NUM
gujaf-68	152	69	.	.	PUNCT
gujaf-68	153	1	the	the	DET
gujaf-68	153	2	authors	author	NOUN
gujaf-68	153	3	found	find	VERB
gujaf-68	153	4	that	that	SCONJ
gujaf-68	153	5	auditor	auditor	NOUN
gujaf-68	153	6	industry	industry	NOUN
gujaf-68	153	7	specialization	specialization	NOUN
gujaf-68	153	8	(	(	PUNCT
gujaf-68	153	9	regardless	regardless	ADV
gujaf-68	153	10	of	of	ADP
gujaf-68	153	11	city	city	NOUN
gujaf-68	153	12	-	-	PUNCT
gujaf-68	153	13	level	level	NOUN
gujaf-68	153	14	,	,	PUNCT
gujaf-68	153	15	nationallevel	nationallevel	NOUN
gujaf-68	153	16	and	and	CCONJ
gujaf-68	153	17	joint	joint	ADJ
gujaf-68	153	18	cityand	cityand	PROPN
gujaf-68	153	19	national	national	ADJ
gujaf-68	153	20	-	-	PUNCT
gujaf-68	153	21	level	level	NOUN
gujaf-68	153	22	industry	industry	NOUN
gujaf-68	153	23	specialization	specialization	NOUN
gujaf-68	153	24	)	)	PUNCT
gujaf-68	153	25	weakens	weaken	VERB
gujaf-68	153	26	the	the	DET
gujaf-68	153	27	positive	positive	ADJ
gujaf-68	153	28	association	association	NOUN
gujaf-68	153	29	between	between	ADP
gujaf-68	153	30	arl	arl	PROPN
gujaf-68	153	31	and	and	CCONJ
gujaf-68	153	32	short	short	ADJ
gujaf-68	153	33	audit	audit	NOUN
gujaf-68	153	34	firm	firm	NOUN
gujaf-68	153	35	tenure	tenure	NOUN
gujaf-68	153	36	,	,	PUNCT
gujaf-68	153	37	suggesting	suggest	VERB
gujaf-68	153	38	that	that	SCONJ
gujaf-68	153	39	auditor	auditor	NOUN
gujaf-68	153	40	industry	industry	NOUN
gujaf-68	153	41	specialization	specialization	NOUN
gujaf-68	153	42	complements	complement	VERB
gujaf-68	153	43	the	the	DET
gujaf-68	153	44	negative	negative	ADJ
gujaf-68	153	45	effect	effect	NOUN
gujaf-68	153	46	of	of	ADP
gujaf-68	153	47	short	short	ADJ
gujaf-68	153	48	audit	audit	NOUN
gujaf-68	153	49	firm	firm	NOUN
gujaf-68	153	50	tenure	tenure	NOUN
gujaf-68	153	51	on	on	ADP
gujaf-68	153	52	arl	arl	PROPN
gujaf-68	153	53	.	.	PROPN
gujaf-68	153	54	gusau	gusau	PROPN
gujaf-68	153	55	journal	journal	PROPN
gujaf-68	153	56	of	of	ADP
gujaf-68	153	57	accounting	accounting	NOUN
gujaf-68	153	58	and	and	CCONJ
gujaf-68	153	59	finance	finance	NOUN
gujaf-68	153	60	,	,	PUNCT
gujaf-68	153	61	vol	vol	NOUN
gujaf-68	153	62	.	.	PROPN
gujaf-68	153	63	2	2	NUM
gujaf-68	153	64	,	,	PUNCT
gujaf-68	153	65	issue	issue	NOUN
gujaf-68	153	66	2	2	NUM
gujaf-68	153	67	,	,	PUNCT
gujaf-68	153	68	april	april	PROPN
gujaf-68	153	69	,	,	PUNCT
gujaf-68	153	70	2021	2021	NUM
gujaf-68	153	71	8	8	NUM
gujaf-68	153	72	puasa	puasa	PROPN
gujaf-68	153	73	,	,	PUNCT
gujaf-68	153	74	salleh	salleh	NOUN
gujaf-68	153	75	and	and	CCONJ
gujaf-68	153	76	ahmad	ahmad	PROPN
gujaf-68	153	77	(	(	PUNCT
gujaf-68	153	78	2014	2014	NUM
gujaf-68	153	79	)	)	PUNCT
gujaf-68	153	80	investigated	investigate	VERB
gujaf-68	153	81	the	the	DET
gujaf-68	153	82	relationship	relationship	NOUN
gujaf-68	153	83	between	between	ADP
gujaf-68	153	84	audit	audit	NOUN
gujaf-68	153	85	committee	committee	NOUN
gujaf-68	153	86	(	(	PUNCT
gujaf-68	153	87	ac	ac	PROPN
gujaf-68	153	88	)	)	PUNCT
gujaf-68	153	89	characteristics	characteristic	NOUN
gujaf-68	153	90	and	and	CCONJ
gujaf-68	153	91	timeliness	timeliness	NOUN
gujaf-68	153	92	of	of	ADP
gujaf-68	153	93	financial	financial	ADJ
gujaf-68	153	94	reporting	reporting	NOUN
gujaf-68	153	95	and	and	CCONJ
gujaf-68	153	96	also	also	ADV
gujaf-68	153	97	examined	examine	VERB
gujaf-68	153	98	the	the	DET
gujaf-68	153	99	changes	change	NOUN
gujaf-68	153	100	on	on	ADP
gujaf-68	153	101	the	the	DET
gujaf-68	153	102	timeliness	timeliness	NOUN
gujaf-68	153	103	of	of	ADP
gujaf-68	153	104	financial	financial	ADJ
gujaf-68	153	105	reporting	reporting	NOUN
gujaf-68	153	106	after	after	ADP
gujaf-68	153	107	the	the	DET
gujaf-68	153	108	revision	revision	NOUN
gujaf-68	153	109	of	of	ADP
gujaf-68	153	110	malaysian	malaysian	PROPN
gujaf-68	153	111	code	code	PROPN
gujaf-68	153	112	on	on	ADP
gujaf-68	153	113	corporate	corporate	ADJ
gujaf-68	153	114	governance	governance	NOUN
gujaf-68	153	115	in	in	ADP
gujaf-68	153	116	2007	2007	NUM
gujaf-68	153	117	as	as	SCONJ
gujaf-68	153	118	compared	compare	VERB
gujaf-68	153	119	to	to	ADP
gujaf-68	153	120	before	before	ADP
gujaf-68	153	121	the	the	DET
gujaf-68	153	122	revised	revise	VERB
gujaf-68	153	123	code	code	NOUN
gujaf-68	153	124	.	.	PUNCT
gujaf-68	154	1	the	the	DET
gujaf-68	154	2	sample	sample	NOUN
gujaf-68	154	3	of	of	ADP
gujaf-68	154	4	the	the	DET
gujaf-68	154	5	study	study	NOUN
gujaf-68	154	6	consisted	consist	VERB
gujaf-68	154	7	of	of	ADP
gujaf-68	154	8	companies	company	NOUN
gujaf-68	154	9	listed	list	VERB
gujaf-68	154	10	on	on	ADP
gujaf-68	154	11	bursa	bursa	PROPN
gujaf-68	154	12	malaysia	malaysia	PROPN
gujaf-68	154	13	for	for	ADP
gujaf-68	154	14	the	the	DET
gujaf-68	154	15	year	year	NOUN
gujaf-68	154	16	of	of	ADP
gujaf-68	154	17	2004	2004	NUM
gujaf-68	154	18	to	to	ADP
gujaf-68	154	19	2006	2006	NUM
gujaf-68	154	20	and	and	CCONJ
gujaf-68	154	21	2009	2009	NUM
gujaf-68	154	22	to	to	ADP
gujaf-68	154	23	2011	2011	NUM
gujaf-68	154	24	equivalent	equivalent	ADJ
gujaf-68	154	25	to	to	ADP
gujaf-68	154	26	669	669	NUM
gujaf-68	154	27	firm	firm	ADJ
gujaf-68	154	28	-	-	PUNCT
gujaf-68	154	29	years	year	NOUN
gujaf-68	154	30	observation	observation	NOUN
gujaf-68	154	31	for	for	ADP
gujaf-68	154	32	each	each	DET
gujaf-68	154	33	period	period	NOUN
gujaf-68	154	34	,	,	PUNCT
gujaf-68	154	35	before	before	ADP
gujaf-68	154	36	and	and	CCONJ
gujaf-68	154	37	after	after	ADP
gujaf-68	154	38	mccg	mccg	NOUN
gujaf-68	154	39	2007	2007	NUM
gujaf-68	154	40	.	.	PUNCT
gujaf-68	155	1	this	this	DET
gujaf-68	155	2	study	study	NOUN
gujaf-68	155	3	is	be	AUX
gujaf-68	155	4	distinct	distinct	ADJ
gujaf-68	155	5	from	from	ADP
gujaf-68	155	6	prior	prior	ADJ
gujaf-68	155	7	research	research	NOUN
gujaf-68	155	8	conducted	conduct	VERB
gujaf-68	155	9	in	in	ADP
gujaf-68	155	10	malaysia	malaysia	PROPN
gujaf-68	155	11	as	as	SCONJ
gujaf-68	155	12	it	it	PRON
gujaf-68	155	13	views	view	VERB
gujaf-68	155	14	and	and	CCONJ
gujaf-68	155	15	compares	compare	VERB
gujaf-68	155	16	the	the	DET
gujaf-68	155	17	timeliness	timeliness	NOUN
gujaf-68	155	18	of	of	ADP
gujaf-68	155	19	financial	financial	ADJ
gujaf-68	155	20	reporting	reporting	NOUN
gujaf-68	155	21	for	for	ADP
gujaf-68	155	22	pre	pre	ADJ
gujaf-68	155	23	and	and	CCONJ
gujaf-68	155	24	post	post	VERB
gujaf-68	155	25	period	period	NOUN
gujaf-68	155	26	of	of	ADP
gujaf-68	155	27	mccg	mccg	NOUN
gujaf-68	155	28	2007	2007	NUM
gujaf-68	155	29	.	.	PUNCT
gujaf-68	156	1	the	the	DET
gujaf-68	156	2	results	result	NOUN
gujaf-68	156	3	show	show	VERB
gujaf-68	156	4	that	that	SCONJ
gujaf-68	156	5	ac	ac	PROPN
gujaf-68	156	6	independence	independence	NOUN
gujaf-68	156	7	level	level	NOUN
gujaf-68	156	8	and	and	CCONJ
gujaf-68	156	9	activity	activity	NOUN
gujaf-68	156	10	are	be	AUX
gujaf-68	156	11	significantly	significantly	ADV
gujaf-68	156	12	associated	associate	VERB
gujaf-68	156	13	with	with	ADP
gujaf-68	156	14	the	the	DET
gujaf-68	156	15	timeliness	timeliness	NOUN
gujaf-68	156	16	of	of	ADP
gujaf-68	156	17	financial	financial	ADJ
gujaf-68	156	18	reporting	reporting	NOUN
gujaf-68	156	19	for	for	ADP
gujaf-68	156	20	the	the	DET
gujaf-68	156	21	period	period	NOUN
gujaf-68	156	22	before	before	ADP
gujaf-68	156	23	mccg	mccg	PROPN
gujaf-68	156	24	2007	2007	NUM
gujaf-68	156	25	.	.	PUNCT
gujaf-68	157	1	by	by	ADP
gujaf-68	157	2	contrast	contrast	NOUN
gujaf-68	157	3	,	,	PUNCT
gujaf-68	157	4	the	the	DET
gujaf-68	157	5	results	result	NOUN
gujaf-68	157	6	for	for	ADP
gujaf-68	157	7	the	the	DET
gujaf-68	157	8	period	period	NOUN
gujaf-68	157	9	after	after	ADP
gujaf-68	157	10	mccg	mccg	PROPN
gujaf-68	157	11	2007	2007	NUM
gujaf-68	157	12	show	show	VERB
gujaf-68	157	13	only	only	ADV
gujaf-68	157	14	composition	composition	NOUN
gujaf-68	157	15	of	of	ADP
gujaf-68	157	16	solely	solely	ADV
gujaf-68	157	17	non	non	ADJ
gujaf-68	157	18	-	-	ADJ
gujaf-68	157	19	executive	executive	ADJ
gujaf-68	157	20	directors	director	NOUN
gujaf-68	157	21	,	,	PUNCT
gujaf-68	157	22	size	size	NOUN
gujaf-68	157	23	and	and	CCONJ
gujaf-68	157	24	financial	financial	ADJ
gujaf-68	157	25	expertise	expertise	NOUN
gujaf-68	157	26	that	that	PRON
gujaf-68	157	27	are	be	AUX
gujaf-68	157	28	related	relate	VERB
gujaf-68	157	29	to	to	ADP
gujaf-68	157	30	the	the	DET
gujaf-68	157	31	timeliness	timeliness	NOUN
gujaf-68	157	32	of	of	ADP
gujaf-68	157	33	financial	financial	ADJ
gujaf-68	157	34	reporting	reporting	NOUN
gujaf-68	157	35	.	.	PUNCT
gujaf-68	158	1	the	the	DET
gujaf-68	158	2	mean	mean	ADJ
gujaf-68	158	3	values	value	NOUN
gujaf-68	158	4	of	of	ADP
gujaf-68	158	5	timeliness	timeliness	NOUN
gujaf-68	158	6	after	after	ADP
gujaf-68	158	7	mccg	mccg	PROPN
gujaf-68	158	8	2007	2007	NUM
gujaf-68	158	9	reports	report	VERB
gujaf-68	158	10	significant	significant	ADJ
gujaf-68	158	11	improvement	improvement	NOUN
gujaf-68	158	12	suggesting	suggest	VERB
gujaf-68	158	13	the	the	DET
gujaf-68	158	14	effectiveness	effectiveness	NOUN
gujaf-68	158	15	and	and	CCONJ
gujaf-68	158	16	the	the	DET
gujaf-68	158	17	efficiency	efficiency	NOUN
gujaf-68	158	18	of	of	ADP
gujaf-68	158	19	ac	ac	PROPN
gujaf-68	158	20	towards	towards	ADP
gujaf-68	158	21	improving	improve	VERB
gujaf-68	158	22	the	the	DET
gujaf-68	158	23	timeliness	timeliness	NOUN
gujaf-68	158	24	of	of	ADP
gujaf-68	158	25	financial	financial	ADJ
gujaf-68	158	26	reports	report	NOUN
gujaf-68	158	27	.	.	PUNCT
gujaf-68	159	1	apadore	apadore	NOUN
gujaf-68	159	2	and	and	CCONJ
gujaf-68	159	3	noor	noor	PROPN
gujaf-68	159	4	(	(	PUNCT
gujaf-68	159	5	2013	2013	NUM
gujaf-68	159	6	)	)	PUNCT
gujaf-68	159	7	analyzed	analyze	VERB
gujaf-68	159	8	the	the	DET
gujaf-68	159	9	relationship	relationship	NOUN
gujaf-68	159	10	between	between	ADP
gujaf-68	159	11	characteristics	characteristic	NOUN
gujaf-68	159	12	of	of	ADP
gujaf-68	159	13	corporate	corporate	ADJ
gujaf-68	159	14	governance	governance	NOUN
gujaf-68	159	15	;	;	PUNCT
gujaf-68	159	16	board	board	NOUN
gujaf-68	159	17	independence	independence	NOUN
gujaf-68	159	18	,	,	PUNCT
gujaf-68	159	19	ownership	ownership	NOUN
gujaf-68	159	20	concentration	concentration	NOUN
gujaf-68	159	21	,	,	PUNCT
gujaf-68	159	22	audit	audit	NOUN
gujaf-68	159	23	committee	committee	NOUN
gujaf-68	159	24	independence	independence	NOUN
gujaf-68	159	25	,	,	PUNCT
gujaf-68	159	26	expertise	expertise	NOUN
gujaf-68	159	27	,	,	PUNCT
gujaf-68	159	28	meeting	meeting	NOUN
gujaf-68	159	29	,	,	PUNCT
gujaf-68	159	30	size	size	NOUN
gujaf-68	159	31	,	,	PUNCT
gujaf-68	159	32	internal	internal	ADJ
gujaf-68	159	33	audit	audit	NOUN
gujaf-68	159	34	investment	investment	NOUN
gujaf-68	159	35	and	and	CCONJ
gujaf-68	159	36	audit	audit	NOUN
gujaf-68	159	37	report	report	NOUN
gujaf-68	159	38	lag	lag	VERB
gujaf-68	159	39	among	among	ADP
gujaf-68	159	40	companies	company	NOUN
gujaf-68	159	41	listed	list	VERB
gujaf-68	159	42	under	under	ADP
gujaf-68	159	43	bursa	bursa	PROPN
gujaf-68	159	44	malaysia	malaysia	PROPN
gujaf-68	159	45	.	.	PUNCT
gujaf-68	160	1	the	the	DET
gujaf-68	160	2	sample	sample	NOUN
gujaf-68	160	3	included	include	VERB
gujaf-68	160	4	180	180	NUM
gujaf-68	160	5	companies	company	NOUN
gujaf-68	160	6	listed	list	VERB
gujaf-68	160	7	at	at	ADP
gujaf-68	160	8	bursa	bursa	PROPN
gujaf-68	160	9	malaysia	malaysia	PROPN
gujaf-68	160	10	for	for	ADP
gujaf-68	160	11	2009	2009	NUM
gujaf-68	160	12	and	and	CCONJ
gujaf-68	160	13	2010	2010	NUM
gujaf-68	160	14	.	.	PUNCT
gujaf-68	161	1	the	the	DET
gujaf-68	161	2	samples	sample	NOUN
gujaf-68	161	3	were	be	AUX
gujaf-68	161	4	chosen	choose	VERB
gujaf-68	161	5	randomly	randomly	ADV
gujaf-68	161	6	from	from	ADP
gujaf-68	161	7	among	among	ADP
gujaf-68	161	8	the	the	DET
gujaf-68	161	9	843	843	NUM
gujaf-68	161	10	companies	company	NOUN
gujaf-68	161	11	that	that	PRON
gujaf-68	161	12	make	make	VERB
gujaf-68	161	13	up	up	ADP
gujaf-68	161	14	the	the	DET
gujaf-68	161	15	population	population	NOUN
gujaf-68	161	16	.	.	PUNCT
gujaf-68	162	1	descriptive	descriptive	ADJ
gujaf-68	162	2	statistics	statistic	NOUN
gujaf-68	162	3	were	be	AUX
gujaf-68	162	4	used	use	VERB
gujaf-68	162	5	to	to	PART
gujaf-68	162	6	provide	provide	VERB
gujaf-68	162	7	better	well	ADJ
gujaf-68	162	8	understanding	understanding	NOUN
gujaf-68	162	9	of	of	ADP
gujaf-68	162	10	the	the	DET
gujaf-68	162	11	length	length	NOUN
gujaf-68	162	12	of	of	ADP
gujaf-68	162	13	time	time	NOUN
gujaf-68	162	14	needed	need	VERB
gujaf-68	162	15	by	by	ADP
gujaf-68	162	16	an	an	DET
gujaf-68	162	17	auditor	auditor	NOUN
gujaf-68	162	18	,	,	PUNCT
gujaf-68	162	19	to	to	PART
gujaf-68	162	20	complete	complete	VERB
gujaf-68	162	21	an	an	DET
gujaf-68	162	22	audit	audit	NOUN
gujaf-68	162	23	.	.	PUNCT
gujaf-68	163	1	the	the	DET
gujaf-68	163	2	results	result	NOUN
gujaf-68	163	3	showed	show	VERB
gujaf-68	163	4	that	that	SCONJ
gujaf-68	163	5	on	on	ADP
gujaf-68	163	6	average	average	ADJ
gujaf-68	163	7	,	,	PUNCT
gujaf-68	163	8	the	the	DET
gujaf-68	163	9	companies	company	NOUN
gujaf-68	163	10	took	take	VERB
gujaf-68	163	11	about	about	ADV
gujaf-68	163	12	100	100	NUM
gujaf-68	163	13	days	day	NOUN
gujaf-68	163	14	to	to	PART
gujaf-68	163	15	complete	complete	VERB
gujaf-68	163	16	their	their	PRON
gujaf-68	163	17	audit	audit	NOUN
gujaf-68	163	18	report	report	NOUN
gujaf-68	163	19	with	with	ADP
gujaf-68	163	20	maximum	maximum	ADJ
gujaf-68	163	21	and	and	CCONJ
gujaf-68	163	22	minimum	minimum	ADJ
gujaf-68	163	23	days	day	NOUN
gujaf-68	163	24	of	of	ADP
gujaf-68	163	25	148	148	NUM
gujaf-68	163	26	days	day	NOUN
gujaf-68	163	27	and	and	CCONJ
gujaf-68	163	28	26	26	NUM
gujaf-68	163	29	days	day	NOUN
gujaf-68	163	30	respectively	respectively	ADV
gujaf-68	163	31	.	.	PUNCT
gujaf-68	164	1	in	in	ADP
gujaf-68	164	2	addition	addition	NOUN
gujaf-68	164	3	,	,	PUNCT
gujaf-68	164	4	regression	regression	VERB
gujaf-68	164	5	analysis	analysis	NOUN
gujaf-68	164	6	was	be	AUX
gujaf-68	164	7	used	use	VERB
gujaf-68	164	8	to	to	PART
gujaf-68	164	9	provide	provide	VERB
gujaf-68	164	10	empirical	empirical	ADJ
gujaf-68	164	11	evidence	evidence	NOUN
gujaf-68	164	12	on	on	ADP
gujaf-68	164	13	which	which	PRON
gujaf-68	164	14	variables	variable	NOUN
gujaf-68	164	15	had	have	VERB
gujaf-68	164	16	strong	strong	ADJ
gujaf-68	164	17	bonding	bonding	NOUN
gujaf-68	164	18	with	with	ADP
gujaf-68	164	19	audit	audit	NOUN
gujaf-68	164	20	report	report	NOUN
gujaf-68	164	21	lag	lag	VERB
gujaf-68	164	22	.	.	PUNCT
gujaf-68	165	1	the	the	DET
gujaf-68	165	2	outcome	outcome	NOUN
gujaf-68	165	3	of	of	ADP
gujaf-68	165	4	the	the	DET
gujaf-68	165	5	regression	regression	NOUN
gujaf-68	165	6	documented	document	VERB
gujaf-68	165	7	that	that	SCONJ
gujaf-68	165	8	audit	audit	NOUN
gujaf-68	165	9	committee	committee	NOUN
gujaf-68	165	10	size	size	NOUN
gujaf-68	165	11	,	,	PUNCT
gujaf-68	165	12	ownership	ownership	NOUN
gujaf-68	165	13	concentration	concentration	NOUN
gujaf-68	165	14	;	;	PUNCT
gujaf-68	165	15	organization	organization	NOUN
gujaf-68	165	16	size	size	NOUN
gujaf-68	165	17	and	and	CCONJ
gujaf-68	165	18	profitability	profitability	NOUN
gujaf-68	165	19	are	be	AUX
gujaf-68	165	20	significantly	significantly	ADV
gujaf-68	165	21	associated	associate	VERB
gujaf-68	165	22	with	with	ADP
gujaf-68	165	23	audit	audit	NOUN
gujaf-68	165	24	report	report	NOUN
gujaf-68	165	25	lag	lag	NOUN
gujaf-68	165	26	.	.	PUNCT
gujaf-68	166	1	however	however	ADV
gujaf-68	166	2	,	,	PUNCT
gujaf-68	166	3	the	the	DET
gujaf-68	166	4	other	other	ADJ
gujaf-68	166	5	examined	examine	VERB
gujaf-68	166	6	six	six	NUM
gujaf-68	166	7	variables	variable	NOUN
gujaf-68	166	8	(	(	PUNCT
gujaf-68	166	9	audit	audit	NOUN
gujaf-68	166	10	committee	committee	NOUN
gujaf-68	166	11	independence	independence	NOUN
gujaf-68	166	12	,	,	PUNCT
gujaf-68	166	13	meetings	meeting	NOUN
gujaf-68	166	14	,	,	PUNCT
gujaf-68	166	15	expertise	expertise	NOUN
gujaf-68	166	16	and	and	CCONJ
gujaf-68	166	17	types	type	NOUN
gujaf-68	166	18	of	of	ADP
gujaf-68	166	19	auditors	auditor	NOUN
gujaf-68	166	20	)	)	PUNCT
gujaf-68	166	21	were	be	AUX
gujaf-68	166	22	found	find	VERB
gujaf-68	166	23	to	to	PART
gujaf-68	166	24	have	have	VERB
gujaf-68	166	25	insignificant	insignificant	ADJ
gujaf-68	166	26	relationship	relationship	NOUN
gujaf-68	166	27	with	with	ADP
gujaf-68	166	28	audit	audit	NOUN
gujaf-68	166	29	report	report	NOUN
gujaf-68	166	30	lag	lag	VERB
gujaf-68	166	31	.	.	PUNCT
gujaf-68	167	1	the	the	DET
gujaf-68	167	2	agency	agency	NOUN
gujaf-68	167	3	theory	theory	NOUN
gujaf-68	167	4	has	have	AUX
gujaf-68	167	5	been	be	AUX
gujaf-68	167	6	widely	widely	ADV
gujaf-68	167	7	used	use	VERB
gujaf-68	167	8	in	in	ADP
gujaf-68	167	9	the	the	DET
gujaf-68	167	10	literature	literature	NOUN
gujaf-68	167	11	to	to	PART
gujaf-68	167	12	investigate	investigate	VERB
gujaf-68	167	13	the	the	DET
gujaf-68	167	14	information	information	NOUN
gujaf-68	167	15	asymmetry	asymmetry	NOUN
gujaf-68	167	16	between	between	ADP
gujaf-68	167	17	the	the	DET
gujaf-68	167	18	principals	principal	NOUN
gujaf-68	167	19	and	and	CCONJ
gujaf-68	167	20	the	the	DET
gujaf-68	167	21	agent	agent	NOUN
gujaf-68	167	22	.	.	PUNCT
gujaf-68	168	1	agency	agency	NOUN
gujaf-68	168	2	theory	theory	NOUN
gujaf-68	168	3	became	become	VERB
gujaf-68	168	4	a	a	DET
gujaf-68	168	5	formal	formal	ADJ
gujaf-68	168	6	concept	concept	NOUN
gujaf-68	168	7	after	after	ADP
gujaf-68	168	8	the	the	DET
gujaf-68	168	9	work	work	NOUN
gujaf-68	168	10	of	of	ADP
gujaf-68	168	11	(	(	PUNCT
gujaf-68	168	12	jensen	jensen	PROPN
gujaf-68	168	13	&	&	CCONJ
gujaf-68	168	14	meckling	meckling	PROPN
gujaf-68	168	15	,	,	PUNCT
gujaf-68	168	16	1976	1976	NUM
gujaf-68	168	17	)	)	PUNCT
gujaf-68	168	18	.	.	PUNCT
gujaf-68	169	1	they	they	PRON
gujaf-68	169	2	argued	argue	VERB
gujaf-68	169	3	that	that	SCONJ
gujaf-68	169	4	since	since	SCONJ
gujaf-68	169	5	corporations	corporation	NOUN
gujaf-68	169	6	are	be	AUX
gujaf-68	169	7	not	not	PART
gujaf-68	169	8	always	always	ADV
gujaf-68	169	9	run	run	VERB
gujaf-68	169	10	by	by	ADP
gujaf-68	169	11	their	their	PRON
gujaf-68	169	12	principals	principal	NOUN
gujaf-68	169	13	,	,	PUNCT
gujaf-68	169	14	they	they	PRON
gujaf-68	169	15	are	be	AUX
gujaf-68	169	16	always	always	ADV
gujaf-68	169	17	structured	structure	VERB
gujaf-68	169	18	to	to	PART
gujaf-68	169	19	minimize	minimize	VERB
gujaf-68	169	20	the	the	DET
gujaf-68	169	21	costs	cost	NOUN
gujaf-68	169	22	of	of	ADP
gujaf-68	169	23	getting	get	VERB
gujaf-68	169	24	agents	agent	NOUN
gujaf-68	169	25	(	(	PUNCT
gujaf-68	169	26	agency	agency	NOUN
gujaf-68	169	27	cost	cost	NOUN
gujaf-68	169	28	)	)	PUNCT
gujaf-68	169	29	to	to	PART
gujaf-68	169	30	follow	follow	VERB
gujaf-68	169	31	the	the	DET
gujaf-68	169	32	interests	interest	NOUN
gujaf-68	169	33	of	of	ADP
gujaf-68	169	34	the	the	DET
gujaf-68	169	35	principal	principal	NOUN
gujaf-68	169	36	.	.	PUNCT
gujaf-68	170	1	the	the	DET
gujaf-68	170	2	theory	theory	NOUN
gujaf-68	170	3	clearly	clearly	ADV
gujaf-68	170	4	pointed	point	VERB
gujaf-68	170	5	out	out	ADP
gujaf-68	170	6	that	that	SCONJ
gujaf-68	170	7	different	different	ADJ
gujaf-68	170	8	parties	party	NOUN
gujaf-68	170	9	involved	involve	VERB
gujaf-68	170	10	in	in	ADP
gujaf-68	170	11	the	the	DET
gujaf-68	170	12	same	same	ADJ
gujaf-68	170	13	situation	situation	NOUN
gujaf-68	170	14	with	with	ADP
gujaf-68	170	15	same	same	ADJ
gujaf-68	170	16	objective	objective	NOUN
gujaf-68	170	17	will	will	AUX
gujaf-68	170	18	have	have	VERB
gujaf-68	170	19	different	different	ADJ
gujaf-68	170	20	motivations	motivation	NOUN
gujaf-68	170	21	.	.	PUNCT
gujaf-68	171	1	thus	thus	ADV
gujaf-68	171	2	,	,	PUNCT
gujaf-68	171	3	the	the	DET
gujaf-68	171	4	agent	agent	NOUN
gujaf-68	171	5	manager	manager	NOUN
gujaf-68	171	6	in	in	ADP
gujaf-68	171	7	a	a	DET
gujaf-68	171	8	corporate	corporate	ADJ
gujaf-68	171	9	structure	structure	NOUN
gujaf-68	171	10	,	,	PUNCT
gujaf-68	171	11	will	will	AUX
gujaf-68	171	12	always	always	ADV
gujaf-68	171	13	have	have	VERB
gujaf-68	171	14	the	the	DET
gujaf-68	171	15	power	power	NOUN
gujaf-68	171	16	of	of	ADP
gujaf-68	171	17	information	information	NOUN
gujaf-68	171	18	;	;	PUNCT
gujaf-68	171	19	thereby	thereby	ADV
gujaf-68	171	20	creating	create	VERB
gujaf-68	171	21	information	information	NOUN
gujaf-68	171	22	asymmetry	asymmetry	NOUN
gujaf-68	171	23	between	between	ADP
gujaf-68	171	24	the	the	DET
gujaf-68	171	25	agent	agent	NOUN
gujaf-68	171	26	and	and	CCONJ
gujaf-68	171	27	the	the	DET
gujaf-68	171	28	principal	principal	NOUN
gujaf-68	171	29	.	.	PUNCT
gujaf-68	172	1	the	the	DET
gujaf-68	172	2	resultant	resultant	NOUN
gujaf-68	172	3	effect	effect	NOUN
gujaf-68	172	4	of	of	ADP
gujaf-68	172	5	these	these	DET
gujaf-68	172	6	differences	difference	NOUN
gujaf-68	172	7	in	in	ADP
gujaf-68	172	8	motivations	motivation	NOUN
gujaf-68	172	9	as	as	ADV
gujaf-68	172	10	well	well	ADV
gujaf-68	172	11	as	as	ADP
gujaf-68	172	12	information	information	NOUN
gujaf-68	172	13	asymmetry	asymmetry	NOUN
gujaf-68	172	14	is	be	AUX
gujaf-68	172	15	that	that	SCONJ
gujaf-68	172	16	the	the	DET
gujaf-68	172	17	owner	owner	NOUN
gujaf-68	172	18	requires	require	VERB
gujaf-68	172	19	mechanisms	mechanism	NOUN
gujaf-68	172	20	such	such	ADJ
gujaf-68	172	21	as	as	ADP
gujaf-68	172	22	external	external	ADJ
gujaf-68	172	23	audits	audit	NOUN
gujaf-68	172	24	to	to	PART
gujaf-68	172	25	improve	improve	VERB
gujaf-68	172	26	trust	trust	NOUN
gujaf-68	172	27	.	.	PUNCT
gujaf-68	173	1	the	the	DET
gujaf-68	173	2	agency	agency	NOUN
gujaf-68	173	3	theory	theory	NOUN
gujaf-68	173	4	is	be	AUX
gujaf-68	173	5	,	,	PUNCT
gujaf-68	173	6	therefore	therefore	ADV
gujaf-68	173	7	,	,	PUNCT
gujaf-68	173	8	an	an	DET
gujaf-68	173	9	interesting	interesting	ADJ
gujaf-68	173	10	economic	economic	ADJ
gujaf-68	173	11	theory	theory	NOUN
gujaf-68	173	12	of	of	ADP
gujaf-68	173	13	responsibility	responsibility	NOUN
gujaf-68	173	14	,	,	PUNCT
gujaf-68	173	15	which	which	PRON
gujaf-68	173	16	helps	help	VERB
gujaf-68	173	17	explain	explain	VERB
gujaf-68	173	18	the	the	DET
gujaf-68	173	19	evolution	evolution	NOUN
gujaf-68	173	20	of	of	ADP
gujaf-68	173	21	audit	audit	NOUN
gujaf-68	173	22	features	feature	NOUN
gujaf-68	173	23	.	.	PUNCT
gujaf-68	174	1	therefore	therefore	ADV
gujaf-68	174	2	,	,	PUNCT
gujaf-68	174	3	in	in	ADP
gujaf-68	174	4	this	this	DET
gujaf-68	174	5	research	research	NOUN
gujaf-68	174	6	agency	agency	NOUN
gujaf-68	174	7	theory	theory	NOUN
gujaf-68	174	8	was	be	AUX
gujaf-68	174	9	used	use	VERB
gujaf-68	174	10	to	to	PART
gujaf-68	174	11	underpin	underpin	VERB
gujaf-68	174	12	the	the	DET
gujaf-68	174	13	study	study	NOUN
gujaf-68	174	14	;	;	PUNCT
gujaf-68	174	15	to	to	PART
gujaf-68	174	16	examine	examine	VERB
gujaf-68	174	17	the	the	DET
gujaf-68	174	18	effects	effect	NOUN
gujaf-68	174	19	of	of	ADP
gujaf-68	174	20	audit	audit	NOUN
gujaf-68	174	21	independence	independence	NOUN
gujaf-68	174	22	,	,	PUNCT
gujaf-68	174	23	audit	audit	NOUN
gujaf-68	174	24	fees	fee	NOUN
gujaf-68	174	25	,	,	PUNCT
gujaf-68	174	26	audit	audit	NOUN
gujaf-68	174	27	committee	committee	NOUN
gujaf-68	174	28	financial	financial	ADJ
gujaf-68	174	29	expertise	expertise	NOUN
gujaf-68	174	30	,	,	PUNCT
gujaf-68	174	31	audit	audit	NOUN
gujaf-68	174	32	firm	firm	ADJ
gujaf-68	174	33	rotation	rotation	NOUN
gujaf-68	174	34	and	and	CCONJ
gujaf-68	174	35	audit	audit	NOUN
gujaf-68	174	36	quality	quality	NOUN
gujaf-68	174	37	exercise	exercise	NOUN
gujaf-68	174	38	on	on	ADP
gujaf-68	174	39	audit	audit	NOUN
gujaf-68	174	40	report	report	NOUN
gujaf-68	174	41	lag	lag	NOUN
gujaf-68	174	42	of	of	ADP
gujaf-68	174	43	listed	list	VERB
gujaf-68	174	44	deposit	deposit	NOUN
gujaf-68	174	45	money	money	NOUN
gujaf-68	174	46	banks	bank	NOUN
gujaf-68	174	47	in	in	ADP
gujaf-68	174	48	nigeria	nigeria	PROPN
gujaf-68	174	49	and	and	CCONJ
gujaf-68	174	50	whether	whether	SCONJ
gujaf-68	174	51	the	the	DET
gujaf-68	174	52	effects	effect	NOUN
gujaf-68	174	53	are	be	AUX
gujaf-68	174	54	influenced	influence	VERB
gujaf-68	174	55	by	by	ADP
gujaf-68	174	56	international	international	ADJ
gujaf-68	174	57	financial	financial	ADJ
gujaf-68	174	58	reporting	reporting	NOUN
gujaf-68	174	59	standards	standard	NOUN
gujaf-68	174	60	(	(	PUNCT
gujaf-68	174	61	ifrs	ifrs	NOUN
gujaf-68	174	62	)	)	PUNCT
gujaf-68	174	63	adoption	adoption	NOUN
gujaf-68	174	64	in	in	ADP
gujaf-68	174	65	nigeria	nigeria	PROPN
gujaf-68	174	66	.	.	PUNCT
gujaf-68	175	1	gusau	gusau	PROPN
gujaf-68	175	2	journal	journal	PROPN
gujaf-68	175	3	of	of	ADP
gujaf-68	175	4	accounting	accounting	NOUN
gujaf-68	175	5	and	and	CCONJ
gujaf-68	175	6	finance	finance	NOUN
gujaf-68	175	7	,	,	PUNCT
gujaf-68	175	8	vol	vol	NOUN
gujaf-68	175	9	.	.	PROPN
gujaf-68	175	10	2	2	NUM
gujaf-68	175	11	,	,	PUNCT
gujaf-68	175	12	issue	issue	NOUN
gujaf-68	175	13	2	2	NUM
gujaf-68	175	14	,	,	PUNCT
gujaf-68	175	15	april	april	PROPN
gujaf-68	175	16	,	,	PUNCT
gujaf-68	175	17	2021	2021	NUM
gujaf-68	175	18	9	9	NUM
gujaf-68	175	19	3	3	NUM
gujaf-68	175	20	.	.	PUNCT
gujaf-68	175	21	methods	method	NOUN
gujaf-68	175	22	and	and	CCONJ
gujaf-68	175	23	data	datum	NOUN
gujaf-68	175	24	the	the	DET
gujaf-68	175	25	study	study	NOUN
gujaf-68	175	26	examined	examine	VERB
gujaf-68	175	27	whether	whether	SCONJ
gujaf-68	175	28	the	the	DET
gujaf-68	175	29	adoption	adoption	NOUN
gujaf-68	175	30	of	of	ADP
gujaf-68	175	31	international	international	ADJ
gujaf-68	175	32	financial	financial	ADJ
gujaf-68	175	33	reporting	reporting	NOUN
gujaf-68	175	34	standards	standard	NOUN
gujaf-68	175	35	(	(	PUNCT
gujaf-68	175	36	ifrs	ifrs	NOUN
gujaf-68	175	37	)	)	PUNCT
gujaf-68	175	38	has	have	VERB
gujaf-68	175	39	a	a	DET
gujaf-68	175	40	significant	significant	ADJ
gujaf-68	175	41	effect	effect	NOUN
gujaf-68	175	42	on	on	ADP
gujaf-68	175	43	audit	audit	NOUN
gujaf-68	175	44	report	report	NOUN
gujaf-68	175	45	lag	lag	NOUN
gujaf-68	175	46	of	of	ADP
gujaf-68	175	47	quoted	quote	VERB
gujaf-68	175	48	deposit	deposit	NOUN
gujaf-68	175	49	money	money	NOUN
gujaf-68	175	50	banks	bank	NOUN
gujaf-68	175	51	in	in	ADP
gujaf-68	175	52	nigeria	nigeria	PROPN
gujaf-68	175	53	.	.	PUNCT
gujaf-68	176	1	the	the	DET
gujaf-68	176	2	study	study	NOUN
gujaf-68	176	3	covers	cover	VERB
gujaf-68	176	4	a	a	DET
gujaf-68	176	5	period	period	NOUN
gujaf-68	176	6	of	of	ADP
gujaf-68	176	7	twelve	twelve	NUM
gujaf-68	176	8	(	(	PUNCT
gujaf-68	176	9	12	12	NUM
gujaf-68	176	10	)	)	PUNCT
gujaf-68	176	11	years	year	NOUN
gujaf-68	176	12	from	from	ADP
gujaf-68	176	13	2009	2009	NUM
gujaf-68	176	14	-	-	SYM
gujaf-68	176	15	2020	2020	NUM
gujaf-68	176	16	.	.	PUNCT
gujaf-68	177	1	the	the	DET
gujaf-68	177	2	period	period	NOUN
gujaf-68	177	3	is	be	AUX
gujaf-68	177	4	further	far	ADV
gujaf-68	177	5	categorized	categorize	VERB
gujaf-68	177	6	as	as	ADP
gujaf-68	177	7	preadoption	preadoption	NOUN
gujaf-68	177	8	period	period	NOUN
gujaf-68	177	9	(	(	PUNCT
gujaf-68	177	10	2009	2009	NUM
gujaf-68	177	11	-	-	SYM
gujaf-68	177	12	2014	2014	NUM
gujaf-68	177	13	)	)	PUNCT
gujaf-68	177	14	and	and	CCONJ
gujaf-68	177	15	post	post	ADJ
gujaf-68	177	16	-	-	ADJ
gujaf-68	177	17	adoption	adoption	ADJ
gujaf-68	177	18	period	period	NOUN
gujaf-68	177	19	(	(	PUNCT
gujaf-68	177	20	2015	2015	NUM
gujaf-68	177	21	-	-	SYM
gujaf-68	177	22	2020	2020	NUM
gujaf-68	177	23	)	)	PUNCT
gujaf-68	177	24	.	.	PUNCT
gujaf-68	178	1	the	the	DET
gujaf-68	178	2	pre	pre	ADJ
gujaf-68	178	3	and	and	CCONJ
gujaf-68	178	4	post	post	VERB
gujaf-68	178	5	research	research	NOUN
gujaf-68	178	6	categorization	categorization	NOUN
gujaf-68	178	7	was	be	AUX
gujaf-68	178	8	employed	employ	VERB
gujaf-68	178	9	because	because	SCONJ
gujaf-68	178	10	it	it	PRON
gujaf-68	178	11	best	good	ADJ
gujaf-68	178	12	aids	aid	NOUN
gujaf-68	178	13	in	in	ADP
gujaf-68	178	14	identifying	identify	VERB
gujaf-68	178	15	differences	difference	NOUN
gujaf-68	178	16	.	.	PUNCT
gujaf-68	179	1	this	this	DET
gujaf-68	179	2	period	period	NOUN
gujaf-68	179	3	is	be	AUX
gujaf-68	179	4	chosen	choose	VERB
gujaf-68	179	5	because	because	SCONJ
gujaf-68	179	6	it	it	PRON
gujaf-68	179	7	was	be	AUX
gujaf-68	179	8	the	the	DET
gujaf-68	179	9	time	time	NOUN
gujaf-68	179	10	proceeding	proceeding	NOUN
gujaf-68	179	11	when	when	SCONJ
gujaf-68	179	12	the	the	DET
gujaf-68	179	13	nigerian	nigerian	ADJ
gujaf-68	179	14	economy	economy	NOUN
gujaf-68	179	15	faltered	falter	VERB
gujaf-68	179	16	and	and	CCONJ
gujaf-68	179	17	the	the	DET
gujaf-68	179	18	banking	banking	NOUN
gujaf-68	179	19	system	system	NOUN
gujaf-68	179	20	experienced	experience	VERB
gujaf-68	179	21	a	a	DET
gujaf-68	179	22	crisis	crisis	NOUN
gujaf-68	179	23	which	which	PRON
gujaf-68	179	24	was	be	AUX
gujaf-68	179	25	triggered	trigger	VERB
gujaf-68	179	26	by	by	ADP
gujaf-68	179	27	global	global	ADJ
gujaf-68	179	28	events	event	NOUN
gujaf-68	179	29	,	,	PUNCT
gujaf-68	179	30	and	and	CCONJ
gujaf-68	179	31	also	also	ADV
gujaf-68	179	32	the	the	DET
gujaf-68	179	33	time	time	NOUN
gujaf-68	179	34	it	it	PRON
gujaf-68	179	35	has	have	AUX
gujaf-68	179	36	been	be	AUX
gujaf-68	179	37	revealed	reveal	VERB
gujaf-68	179	38	that	that	SCONJ
gujaf-68	179	39	banks	bank	NOUN
gujaf-68	179	40	get	get	VERB
gujaf-68	179	41	more	more	ADV
gujaf-68	179	42	involved	involved	ADJ
gujaf-68	179	43	in	in	ADP
gujaf-68	179	44	risks	risk	NOUN
gujaf-68	179	45	,	,	PUNCT
gujaf-68	179	46	and	and	CCONJ
gujaf-68	179	47	some	some	PRON
gujaf-68	179	48	of	of	ADP
gujaf-68	179	49	the	the	DET
gujaf-68	179	50	big	big	ADJ
gujaf-68	179	51	banks	bank	NOUN
gujaf-68	179	52	were	be	AUX
gujaf-68	179	53	said	say	VERB
gujaf-68	179	54	to	to	PART
gujaf-68	179	55	have	have	AUX
gujaf-68	179	56	been	be	AUX
gujaf-68	179	57	closed	close	VERB
gujaf-68	179	58	to	to	ADP
gujaf-68	179	59	folding	fold	VERB
gujaf-68	179	60	up	up	ADP
gujaf-68	179	61	.	.	PUNCT
gujaf-68	180	1	finally	finally	ADV
gujaf-68	180	2	,	,	PUNCT
gujaf-68	180	3	it	it	PRON
gujaf-68	180	4	was	be	AUX
gujaf-68	180	5	this	this	DET
gujaf-68	180	6	period	period	NOUN
gujaf-68	180	7	when	when	SCONJ
gujaf-68	180	8	the	the	DET
gujaf-68	180	9	regulators	regulator	NOUN
gujaf-68	180	10	mandated	mandate	VERB
gujaf-68	180	11	all	all	DET
gujaf-68	180	12	banks	bank	NOUN
gujaf-68	180	13	to	to	PART
gujaf-68	180	14	adopt	adopt	VERB
gujaf-68	180	15	international	international	ADJ
gujaf-68	180	16	financial	financial	ADJ
gujaf-68	180	17	reporting	reporting	NOUN
gujaf-68	180	18	standards	standard	NOUN
gujaf-68	180	19	for	for	ADP
gujaf-68	180	20	harmonization	harmonization	NOUN
gujaf-68	180	21	.	.	PUNCT
gujaf-68	181	1	the	the	DET
gujaf-68	181	2	data	datum	NOUN
gujaf-68	181	3	are	be	AUX
gujaf-68	181	4	of	of	ADP
gujaf-68	181	5	secondary	secondary	ADJ
gujaf-68	181	6	nature	nature	NOUN
gujaf-68	181	7	;	;	PUNCT
gujaf-68	181	8	obtained	obtain	VERB
gujaf-68	181	9	from	from	ADP
gujaf-68	181	10	audited	audit	VERB
gujaf-68	181	11	reports	report	NOUN
gujaf-68	181	12	and	and	CCONJ
gujaf-68	181	13	accounts	account	NOUN
gujaf-68	181	14	of	of	ADP
gujaf-68	181	15	the	the	DET
gujaf-68	181	16	sampled	sample	VERB
gujaf-68	181	17	banks	bank	NOUN
gujaf-68	181	18	.	.	PUNCT
gujaf-68	182	1	a	a	DET
gujaf-68	182	2	total	total	NOUN
gujaf-68	182	3	of	of	ADP
gujaf-68	182	4	fifteen	fifteen	NUM
gujaf-68	182	5	(	(	PUNCT
gujaf-68	182	6	15	15	NUM
gujaf-68	182	7	)	)	PUNCT
gujaf-68	182	8	banks	bank	NOUN
gujaf-68	182	9	was	be	AUX
gujaf-68	182	10	examined	examine	VERB
gujaf-68	182	11	using	use	VERB
gujaf-68	182	12	regression	regression	NOUN
gujaf-68	182	13	analysis	analysis	NOUN
gujaf-68	182	14	as	as	ADP
gujaf-68	182	15	method	method	NOUN
gujaf-68	182	16	of	of	ADP
gujaf-68	182	17	data	datum	NOUN
gujaf-68	182	18	analysis	analysis	NOUN
gujaf-68	182	19	.	.	PUNCT
gujaf-68	183	1	the	the	DET
gujaf-68	183	2	parsimonious	parsimonious	ADJ
gujaf-68	183	3	model	model	NOUN
gujaf-68	183	4	of	of	ADP
gujaf-68	183	5	the	the	DET
gujaf-68	183	6	study	study	NOUN
gujaf-68	183	7	is	be	AUX
gujaf-68	183	8	adopted	adopt	VERB
gujaf-68	183	9	as	as	SCONJ
gujaf-68	183	10	follows	follow	VERB
gujaf-68	183	11	:	:	PUNCT
gujaf-68	184	1	arlit	arlit	PROPN
gujaf-68	184	2	=	=	PUNCT
gujaf-68	184	3	β0	β0	PROPN
gujaf-68	184	4	+	+	CCONJ
gujaf-68	184	5	β1aciit+β2afit+β3acfiit+	β1aciit+β2afit+β3acfiit+	X
gujaf-68	184	6	β4afrit	β4afrit	VERB
gujaf-68	185	1	+	+	NOUN
gujaf-68	185	2	β5aeqit+εit	β5aeqit+εit	NOUN
gujaf-68	186	1	where	where	SCONJ
gujaf-68	186	2	:	:	PUNCT
gujaf-68	186	3	alr=	alr=	VERB
gujaf-68	186	4	financial	financial	ADJ
gujaf-68	186	5	reporting	reporting	NOUN
gujaf-68	186	6	quality	quality	NOUN
gujaf-68	186	7	aci=	aci=	PROPN
gujaf-68	186	8	firm	firm	ADJ
gujaf-68	186	9	size	size	NOUN
gujaf-68	186	10	af=	af=	PROPN
gujaf-68	186	11	leverage	leverage	NOUN
gujaf-68	186	12	acfi=	acfi=	PROPN
gujaf-68	186	13	board	board	NOUN
gujaf-68	186	14	composition	composition	NOUN
gujaf-68	186	15	afr=	afr=	PROPN
gujaf-68	186	16	audit	audit	NOUN
gujaf-68	186	17	firm	firm	ADJ
gujaf-68	186	18	size	size	NOUN
gujaf-68	186	19	aeq=	aeq=	PROPN
gujaf-68	186	20	audit	audit	NOUN
gujaf-68	186	21	fees	fee	NOUN
gujaf-68	186	22	β0=	β0=	ADJ
gujaf-68	186	23	constant	constant	ADJ
gujaf-68	186	24	β1β5=	β1β5=	INTJ
gujaf-68	186	25	coefficient	coefficient	NOUN
gujaf-68	186	26	of	of	ADP
gujaf-68	186	27	the	the	DET
gujaf-68	186	28	parameters	parameter	NOUN
gujaf-68	186	29	it=	it=	VERB
gujaf-68	186	30	firm	firm	ADJ
gujaf-68	186	31	and	and	CCONJ
gujaf-68	186	32	year	year	NOUN
gujaf-68	186	33	ɛ	ɛ	PROPN
gujaf-68	186	34	=	=	NOUN
gujaf-68	186	35	error	error	NOUN
gujaf-68	186	36	term	term	NOUN
gujaf-68	186	37	3.2	3.2	NUM
gujaf-68	186	38	variable	variable	NOUN
gujaf-68	186	39	measurement	measurement	NOUN
gujaf-68	186	40	the	the	DET
gujaf-68	186	41	dependent	dependent	ADJ
gujaf-68	186	42	variable	variable	NOUN
gujaf-68	186	43	of	of	ADP
gujaf-68	186	44	the	the	DET
gujaf-68	186	45	study	study	NOUN
gujaf-68	186	46	is	be	AUX
gujaf-68	186	47	audit	audit	NOUN
gujaf-68	186	48	report	report	NOUN
gujaf-68	186	49	lag	lag	NOUN
gujaf-68	186	50	(	(	PUNCT
gujaf-68	186	51	arl	arl	PROPN
gujaf-68	186	52	)	)	PUNCT
gujaf-68	186	53	which	which	PRON
gujaf-68	186	54	was	be	AUX
gujaf-68	186	55	measured	measure	VERB
gujaf-68	186	56	by	by	ADP
gujaf-68	186	57	the	the	DET
gujaf-68	186	58	interval	interval	NOUN
gujaf-68	186	59	or	or	CCONJ
gujaf-68	186	60	difference	difference	NOUN
gujaf-68	186	61	in	in	ADP
gujaf-68	186	62	days	day	NOUN
gujaf-68	186	63	between	between	ADP
gujaf-68	186	64	the	the	DET
gujaf-68	186	65	balance	balance	NOUN
gujaf-68	186	66	sheet	sheet	NOUN
gujaf-68	186	67	date	date	NOUN
gujaf-68	186	68	and	and	CCONJ
gujaf-68	186	69	date	date	NOUN
gujaf-68	186	70	which	which	PRON
gujaf-68	186	71	the	the	DET
gujaf-68	186	72	auditor‟s	auditor‟s	PROPN
gujaf-68	186	73	report	report	NOUN
gujaf-68	186	74	was	be	AUX
gujaf-68	186	75	sealed	seal	VERB
gujaf-68	186	76	.	.	PUNCT
gujaf-68	187	1	this	this	PRON
gujaf-68	187	2	is	be	AUX
gujaf-68	187	3	in	in	ADP
gujaf-68	187	4	line	line	NOUN
gujaf-68	187	5	with	with	ADP
gujaf-68	187	6	basuony	basuony	NOUN
gujaf-68	187	7	,	,	PUNCT
gujaf-68	187	8	mohamed	mohamed	PROPN
gujaf-68	187	9	,	,	PUNCT
gujaf-68	187	10	hussain	hussain	PROPN
gujaf-68	187	11	&	&	CCONJ
gujaf-68	187	12	marie	marie	PROPN
gujaf-68	187	13	(	(	PUNCT
gujaf-68	187	14	2016	2016	NUM
gujaf-68	187	15	)	)	PUNCT
gujaf-68	187	16	.	.	PUNCT
gujaf-68	188	1	the	the	DET
gujaf-68	188	2	explanatory	explanatory	ADJ
gujaf-68	188	3	variables	variable	NOUN
gujaf-68	188	4	are	be	AUX
gujaf-68	188	5	:	:	PUNCT
gujaf-68	188	6	audit	audit	NOUN
gujaf-68	188	7	committee	committee	NOUN
gujaf-68	188	8	independence	independence	NOUN
gujaf-68	188	9	(	(	PUNCT
gujaf-68	188	10	aci	aci	PROPN
gujaf-68	188	11	)	)	PUNCT
gujaf-68	188	12	measured	measure	VERB
gujaf-68	188	13	in	in	ADP
gujaf-68	188	14	consistency	consistency	NOUN
gujaf-68	188	15	with	with	ADP
gujaf-68	188	16	aljanadi	aljanadi	NOUN
gujaf-68	188	17	,	,	PUNCT
gujaf-68	188	18	abdul	abdul	PROPN
gujaf-68	188	19	rahman	rahman	PROPN
gujaf-68	188	20	and	and	CCONJ
gujaf-68	188	21	omar	omar	PROPN
gujaf-68	188	22	(	(	PUNCT
gujaf-68	188	23	2013	2013	NUM
gujaf-68	188	24	)	)	PUNCT
gujaf-68	188	25	as	as	ADP
gujaf-68	188	26	the	the	DET
gujaf-68	188	27	percentage	percentage	NOUN
gujaf-68	188	28	of	of	ADP
gujaf-68	188	29	non	non	ADJ
gujaf-68	188	30	-	-	ADJ
gujaf-68	188	31	executive/	executive/	NUM
gujaf-68	188	32	independent	independent	ADJ
gujaf-68	188	33	directors	director	NOUN
gujaf-68	188	34	to	to	ADP
gujaf-68	188	35	the	the	DET
gujaf-68	188	36	total	total	ADJ
gujaf-68	188	37	audit	audit	NOUN
gujaf-68	188	38	committee	committee	NOUN
gujaf-68	188	39	members	member	NOUN
gujaf-68	188	40	.	.	PUNCT
gujaf-68	189	1	audit	audit	NOUN
gujaf-68	189	2	fees	fee	NOUN
gujaf-68	189	3	(	(	PUNCT
gujaf-68	189	4	af	af	NOUN
gujaf-68	189	5	)	)	PUNCT
gujaf-68	189	6	measured	measure	VERB
gujaf-68	189	7	by	by	ADP
gujaf-68	189	8	the	the	DET
gujaf-68	189	9	natural	natural	ADJ
gujaf-68	189	10	log	log	NOUN
gujaf-68	189	11	of	of	ADP
gujaf-68	189	12	the	the	DET
gujaf-68	189	13	audit	audit	NOUN
gujaf-68	189	14	fees	fee	NOUN
gujaf-68	189	15	paid	pay	VERB
gujaf-68	189	16	by	by	ADP
gujaf-68	189	17	the	the	DET
gujaf-68	189	18	company	company	NOUN
gujaf-68	189	19	.	.	PUNCT
gujaf-68	190	1	this	this	PRON
gujaf-68	190	2	is	be	AUX
gujaf-68	190	3	consistent	consistent	ADJ
gujaf-68	190	4	with	with	ADP
gujaf-68	190	5	obi	obi	PROPN
gujaf-68	190	6	,	,	PUNCT
gujaf-68	190	7	osasrere	osasrere	ADJ
gujaf-68	190	8	and	and	CCONJ
gujaf-68	190	9	emmanuel	emmanuel	PROPN
gujaf-68	190	10	(	(	PUNCT
gujaf-68	190	11	2016	2016	NUM
gujaf-68	190	12	)	)	PUNCT
gujaf-68	190	13	.	.	PUNCT
gujaf-68	191	1	audit	audit	NOUN
gujaf-68	191	2	committee	committee	PROPN
gujaf-68	191	3	financial	financial	ADJ
gujaf-68	191	4	expertise	expertise	NOUN
gujaf-68	191	5	(	(	PUNCT
gujaf-68	191	6	acfi	acfi	NOUN
gujaf-68	191	7	)	)	PUNCT
gujaf-68	191	8	defined	define	VERB
gujaf-68	191	9	as	as	ADP
gujaf-68	191	10	„	„	PUNCT
gujaf-68	191	11	1‟	1‟	NUM
gujaf-68	191	12	if	if	SCONJ
gujaf-68	191	13	there	there	PRON
gujaf-68	191	14	is	be	VERB
gujaf-68	191	15	at	at	ADV
gujaf-68	191	16	least	least	ADJ
gujaf-68	191	17	one	one	NUM
gujaf-68	191	18	financially	financially	ADV
gujaf-68	191	19	literate	literate	ADJ
gujaf-68	191	20	member	member	NOUN
gujaf-68	191	21	on	on	ADP
gujaf-68	191	22	the	the	DET
gujaf-68	191	23	ac	ac	PROPN
gujaf-68	191	24	and	and	CCONJ
gujaf-68	191	25	„	„	PUNCT
gujaf-68	191	26	0‟	0‟	NOUN
gujaf-68	191	27	if	if	SCONJ
gujaf-68	191	28	otherwise	otherwise	ADV
gujaf-68	191	29	.	.	PUNCT
gujaf-68	192	1	kibiya	kibiya	PROPN
gujaf-68	192	2	,	,	PUNCT
gujaf-68	192	3	cheahmad	cheahmad	PROPN
gujaf-68	192	4	and	and	CCONJ
gujaf-68	192	5	amran	amran	ADJ
gujaf-68	192	6	(	(	PUNCT
gujaf-68	192	7	2016	2016	NUM
gujaf-68	192	8	)	)	PUNCT
gujaf-68	192	9	gusau	gusau	ADJ
gujaf-68	192	10	journal	journal	NOUN
gujaf-68	192	11	of	of	ADP
gujaf-68	192	12	accounting	accounting	NOUN
gujaf-68	192	13	and	and	CCONJ
gujaf-68	192	14	finance	finance	NOUN
gujaf-68	192	15	,	,	PUNCT
gujaf-68	192	16	vol	vol	NOUN
gujaf-68	192	17	.	.	PROPN
gujaf-68	192	18	2	2	NUM
gujaf-68	192	19	,	,	PUNCT
gujaf-68	192	20	issue	issue	NOUN
gujaf-68	192	21	2	2	NUM
gujaf-68	192	22	,	,	PUNCT
gujaf-68	192	23	april	april	PROPN
gujaf-68	192	24	,	,	PUNCT
gujaf-68	192	25	2021	2021	NUM
gujaf-68	192	26	10	10	NUM
gujaf-68	192	27	audit	audit	NOUN
gujaf-68	192	28	firm	firm	ADJ
gujaf-68	192	29	rotation	rotation	NOUN
gujaf-68	192	30	(	(	PUNCT
gujaf-68	192	31	independent	independent	ADJ
gujaf-68	192	32	variable	variable	NOUN
gujaf-68	192	33	)	)	PUNCT
gujaf-68	192	34	is	be	AUX
gujaf-68	192	35	defined	define	VERB
gujaf-68	192	36	consistent	consistent	ADJ
gujaf-68	192	37	with	with	ADP
gujaf-68	192	38	tobi	tobi	PROPN
gujaf-68	192	39	,	,	PUNCT
gujaf-68	192	40	osasrere	osasrere	ADJ
gujaf-68	192	41	and	and	CCONJ
gujaf-68	192	42	emmanuel	emmanuel	PROPN
gujaf-68	192	43	(	(	PUNCT
gujaf-68	192	44	2016	2016	NUM
gujaf-68	192	45	)	)	PUNCT
gujaf-68	192	46	as	as	ADP
gujaf-68	192	47	„	„	PUNCT
gujaf-68	192	48	1‟	1‟	NUM
gujaf-68	192	49	if	if	SCONJ
gujaf-68	192	50	there	there	PRON
gujaf-68	192	51	is	be	VERB
gujaf-68	192	52	an	an	DET
gujaf-68	192	53	audit	audit	NOUN
gujaf-68	192	54	firm	firm	NOUN
gujaf-68	192	55	rotates	rotate	VERB
gujaf-68	192	56	its	its	PRON
gujaf-68	192	57	team	team	NOUN
gujaf-68	192	58	and	and	CCONJ
gujaf-68	192	59	„	„	PUNCT
gujaf-68	192	60	0‟	0‟	NOUN
gujaf-68	192	61	if	if	SCONJ
gujaf-68	192	62	otherwise	otherwise	ADV
gujaf-68	192	63	.	.	PUNCT
gujaf-68	193	1	audit	audit	NOUN
gujaf-68	193	2	exercise	exercise	NOUN
gujaf-68	193	3	quality	quality	NOUN
gujaf-68	193	4	(	(	PUNCT
gujaf-68	193	5	independent	independent	ADJ
gujaf-68	193	6	variable	variable	NOUN
gujaf-68	193	7	)	)	PUNCT
gujaf-68	193	8	consistent	consistent	ADJ
gujaf-68	193	9	with	with	ADP
gujaf-68	193	10	tobi	tobi	PROPN
gujaf-68	193	11	,	,	PUNCT
gujaf-68	193	12	osasrere	osasrere	ADJ
gujaf-68	193	13	and	and	CCONJ
gujaf-68	193	14	emmanuel	emmanuel	PROPN
gujaf-68	193	15	(	(	PUNCT
gujaf-68	193	16	2016	2016	NUM
gujaf-68	193	17	)	)	PUNCT
gujaf-68	193	18	and	and	CCONJ
gujaf-68	193	19	chu	chu	PROPN
gujaf-68	193	20	(	(	PUNCT
gujaf-68	193	21	2011	2011	NUM
gujaf-68	193	22	)	)	PUNCT
gujaf-68	193	23	as	as	ADP
gujaf-68	193	24	„	„	PUNCT
gujaf-68	193	25	1‟	1‟	NUM
gujaf-68	193	26	if	if	SCONJ
gujaf-68	193	27	audit	audit	NOUN
gujaf-68	193	28	opinion	opinion	NOUN
gujaf-68	193	29	is	be	AUX
gujaf-68	193	30	qualified	qualified	ADJ
gujaf-68	193	31	and	and	CCONJ
gujaf-68	193	32	„	„	PUNCT
gujaf-68	193	33	0‟	0‟	NOUN
gujaf-68	193	34	if	if	SCONJ
gujaf-68	193	35	otherwise	otherwise	ADV
gujaf-68	193	36	.	.	PUNCT
gujaf-68	194	1	4	4	X
gujaf-68	194	2	.	.	NOUN
gujaf-68	194	3	results	result	NOUN
gujaf-68	194	4	and	and	CCONJ
gujaf-68	194	5	discussions	discussion	NOUN
gujaf-68	194	6	table	table	NOUN
gujaf-68	194	7	1	1	NUM
gujaf-68	194	8	presents	present	VERB
gujaf-68	194	9	pre	pre	ADJ
gujaf-68	194	10	-	-	ADJ
gujaf-68	194	11	ifrs	ifrs	ADJ
gujaf-68	194	12	adoption	adoption	NOUN
gujaf-68	194	13	summary	summary	VERB
gujaf-68	194	14	descriptive	descriptive	ADJ
gujaf-68	194	15	statistics	statistic	NOUN
gujaf-68	194	16	for	for	ADP
gujaf-68	194	17	each	each	PRON
gujaf-68	194	18	of	of	ADP
gujaf-68	194	19	the	the	DET
gujaf-68	194	20	studied	study	VERB
gujaf-68	194	21	variables	variable	NOUN
gujaf-68	194	22	while	while	SCONJ
gujaf-68	194	23	table	table	NOUN
gujaf-68	194	24	2	2	NUM
gujaf-68	194	25	presents	present	NOUN
gujaf-68	194	26	same	same	ADJ
gujaf-68	194	27	for	for	ADP
gujaf-68	194	28	the	the	DET
gujaf-68	194	29	post	post	ADJ
gujaf-68	194	30	-	-	ADJ
gujaf-68	194	31	ifrs	ifrs	ADJ
gujaf-68	194	32	period	period	NOUN
gujaf-68	194	33	.	.	PUNCT
gujaf-68	195	1	table	table	NOUN
gujaf-68	195	2	1	1	NUM
gujaf-68	195	3	:	:	PUNCT
gujaf-68	195	4	descriptive	descriptive	ADJ
gujaf-68	195	5	statistics	statistic	NOUN
gujaf-68	195	6	(	(	PUNCT
gujaf-68	195	7	pre	pre	X
gujaf-68	195	8	ifrs	ifrs	PROPN
gujaf-68	195	9	)	)	PUNCT
gujaf-68	195	10	variable	variable	NOUN
gujaf-68	195	11	mean	mean	VERB
gujaf-68	195	12	minimum	minimum	ADJ
gujaf-68	195	13	maximum	maximum	ADJ
gujaf-68	195	14	std	std	NOUN
gujaf-68	195	15	.	.	PUNCT
gujaf-68	196	1	dev	dev	PROPN
gujaf-68	196	2	arl	arl	PROPN
gujaf-68	196	3	142.095	142.095	NUM
gujaf-68	196	4	77	77	NUM
gujaf-68	196	5	194	194	NUM
gujaf-68	196	6	27.564	27.564	NUM
gujaf-68	196	7	aci	aci	PROPN
gujaf-68	196	8	.254	.254	NUM
gujaf-68	196	9	.143	.143	NUM
gujaf-68	196	10	.40	.40	NUM
gujaf-68	196	11	.089	.089	NUM
gujaf-68	196	12	af	af	PROPN
gujaf-68	196	13	6.870	6.870	NUM
gujaf-68	196	14	5.638	5.638	NUM
gujaf-68	196	15	7.246	7.246	NUM
gujaf-68	196	16	.292	.292	NUM
gujaf-68	196	17	acfe	acfe	NOUN
gujaf-68	196	18	.714	.714	NUM
gujaf-68	196	19	0	0	NUM
gujaf-68	196	20	1	1	NUM
gujaf-68	196	21	.454	.454	NUM
gujaf-68	196	22	afr	afr	PROPN
gujaf-68	196	23	.107	.107	NUM
gujaf-68	196	24	0	0	NUM
gujaf-68	196	25	1	1	NUM
gujaf-68	196	26	.112	.112	NUM
gujaf-68	196	27	aeq	aeq	PROPN
gujaf-68	196	28	.131	.131	NUM
gujaf-68	196	29	0	0	NUM
gujaf-68	196	30	1	1	NUM
gujaf-68	196	31	.339	.339	NUM
gujaf-68	196	32	source	source	NOUN
gujaf-68	196	33	:	:	PUNCT
gujaf-68	196	34	stata	stata	VERB
gujaf-68	196	35	output	output	NOUN
gujaf-68	196	36	table	table	NOUN
gujaf-68	196	37	2	2	NUM
gujaf-68	196	38	:	:	PUNCT
gujaf-68	196	39	descriptive	descriptive	ADJ
gujaf-68	196	40	statistics	statistic	NOUN
gujaf-68	196	41	(	(	PUNCT
gujaf-68	196	42	post	post	X
gujaf-68	196	43	ifrs	ifrs	NOUN
gujaf-68	196	44	)	)	PUNCT
gujaf-68	196	45	variable	variable	NOUN
gujaf-68	196	46	mean	mean	VERB
gujaf-68	196	47	minimum	minimum	ADJ
gujaf-68	196	48	maximum	maximum	ADJ
gujaf-68	196	49	std	std	NOUN
gujaf-68	196	50	.	.	PUNCT
gujaf-68	197	1	dev	dev	PROPN
gujaf-68	197	2	arl	arl	PROPN
gujaf-68	197	3	52.762	52.762	NUM
gujaf-68	197	4	20	20	NUM
gujaf-68	197	5	90	90	NUM
gujaf-68	197	6	21.487	21.487	NUM
gujaf-68	197	7	aci	aci	PROPN
gujaf-68	197	8	.257	.257	NUM
gujaf-68	197	9	.167	.167	NUM
gujaf-68	197	10	.333	.333	NUM
gujaf-68	197	11	.083	.083	NUM
gujaf-68	197	12	af	af	PROPN
gujaf-68	197	13	44.230	44.230	NUM
gujaf-68	197	14	10.729	10.729	NUM
gujaf-68	197	15	237.372	237.372	NUM
gujaf-68	197	16	36.183	36.183	NUM
gujaf-68	197	17	acfe	acfe	NOUN
gujaf-68	197	18	.714	.714	NUM
gujaf-68	197	19	0	0	NUM
gujaf-68	197	20	1	1	NUM
gujaf-68	197	21	.454	.454	NUM
gujaf-68	197	22	afr	afr	PROPN
gujaf-68	197	23	.107	.107	NUM
gujaf-68	197	24	0	0	NUM
gujaf-68	197	25	1	1	NUM
gujaf-68	197	26	.112	.112	NUM
gujaf-68	197	27	aeq	aeq	PROPN
gujaf-68	197	28	.131	.131	NUM
gujaf-68	197	29	0	0	NUM
gujaf-68	197	30	1	1	NUM
gujaf-68	197	31	.339	.339	NUM
gujaf-68	197	32	source	source	NOUN
gujaf-68	197	33	:	:	PUNCT
gujaf-68	197	34	stata	stata	VERB
gujaf-68	197	35	output	output	NOUN
gujaf-68	197	36	from	from	ADP
gujaf-68	197	37	the	the	DET
gujaf-68	197	38	tables	table	NOUN
gujaf-68	197	39	it	it	PRON
gujaf-68	197	40	can	can	AUX
gujaf-68	197	41	be	be	AUX
gujaf-68	197	42	seen	see	VERB
gujaf-68	197	43	that	that	SCONJ
gujaf-68	197	44	there	there	PRON
gujaf-68	197	45	is	be	VERB
gujaf-68	197	46	a	a	DET
gujaf-68	197	47	great	great	ADJ
gujaf-68	197	48	difference	difference	NOUN
gujaf-68	197	49	between	between	ADP
gujaf-68	197	50	pre	pre	X
gujaf-68	197	51	ifrs	ifrs	PROPN
gujaf-68	197	52	mean	mean	PROPN
gujaf-68	197	53	audit	audit	NOUN
gujaf-68	197	54	report	report	NOUN
gujaf-68	197	55	lag	lag	VERB
gujaf-68	197	56	(	(	PUNCT
gujaf-68	197	57	142.095	142.095	NUM
gujaf-68	197	58	days	day	NOUN
gujaf-68	197	59	)	)	PUNCT
gujaf-68	197	60	and	and	CCONJ
gujaf-68	197	61	mean	mean	VERB
gujaf-68	197	62	post	post	PROPN
gujaf-68	197	63	ifrs	ifrs	PROPN
gujaf-68	197	64	audit	audit	NOUN
gujaf-68	197	65	report	report	NOUN
gujaf-68	197	66	lag	lag	VERB
gujaf-68	197	67	(	(	PUNCT
gujaf-68	197	68	52.762	52.762	NUM
gujaf-68	197	69	days	day	NOUN
gujaf-68	197	70	)	)	PUNCT
gujaf-68	197	71	.	.	PUNCT
gujaf-68	198	1	whether	whether	SCONJ
gujaf-68	198	2	or	or	CCONJ
gujaf-68	198	3	not	not	PART
gujaf-68	198	4	the	the	DET
gujaf-68	198	5	lower	low	ADJ
gujaf-68	198	6	average	average	ADJ
gujaf-68	198	7	number	number	NOUN
gujaf-68	198	8	of	of	ADP
gujaf-68	198	9	days	day	NOUN
gujaf-68	198	10	is	be	AUX
gujaf-68	198	11	due	due	ADJ
gujaf-68	198	12	to	to	ADP
gujaf-68	198	13	ifrs	ifrs	NOUN
gujaf-68	198	14	adoption	adoption	NOUN
gujaf-68	198	15	will	will	AUX
gujaf-68	198	16	however	however	ADV
gujaf-68	198	17	only	only	ADV
gujaf-68	198	18	be	be	AUX
gujaf-68	198	19	deduced	deduce	VERB
gujaf-68	198	20	after	after	ADP
gujaf-68	198	21	regression	regression	NOUN
gujaf-68	198	22	estimation	estimation	NOUN
gujaf-68	198	23	.	.	PUNCT
gujaf-68	199	1	average	average	ADJ
gujaf-68	199	2	audit	audit	NOUN
gujaf-68	199	3	committee	committee	NOUN
gujaf-68	199	4	independence	independence	NOUN
gujaf-68	199	5	for	for	ADP
gujaf-68	199	6	both	both	DET
gujaf-68	199	7	periods	period	NOUN
gujaf-68	199	8	is	be	AUX
gujaf-68	199	9	however	however	ADV
gujaf-68	199	10	quite	quite	ADV
gujaf-68	199	11	similar	similar	ADJ
gujaf-68	199	12	;	;	PUNCT
gujaf-68	199	13	with	with	ADP
gujaf-68	199	14	the	the	DET
gujaf-68	199	15	post	post	PROPN
gujaf-68	199	16	ifrs	ifrs	PROPN
gujaf-68	199	17	period	period	NOUN
gujaf-68	199	18	having	have	VERB
gujaf-68	199	19	a	a	DET
gujaf-68	199	20	slightly	slightly	ADV
gujaf-68	199	21	higher	high	ADJ
gujaf-68	199	22	average	average	NOUN
gujaf-68	199	23	of	of	ADP
gujaf-68	199	24	26	26	NUM
gujaf-68	199	25	%	%	NOUN
gujaf-68	199	26	as	as	ADP
gujaf-68	199	27	against	against	ADP
gujaf-68	199	28	the	the	DET
gujaf-68	199	29	pre	pre	PROPN
gujaf-68	199	30	ifrs	ifrs	PROPN
gujaf-68	199	31	period‟s	period‟s	NUM
gujaf-68	199	32	25	25	NUM
gujaf-68	199	33	%	%	NOUN
gujaf-68	199	34	.	.	PUNCT
gujaf-68	200	1	there	there	PRON
gujaf-68	200	2	is	be	VERB
gujaf-68	200	3	also	also	ADV
gujaf-68	200	4	an	an	DET
gujaf-68	200	5	apparent	apparent	ADJ
gujaf-68	200	6	large	large	ADJ
gujaf-68	200	7	difference	difference	NOUN
gujaf-68	200	8	in	in	ADP
gujaf-68	200	9	audit	audit	NOUN
gujaf-68	200	10	fees	fee	NOUN
gujaf-68	200	11	for	for	ADP
gujaf-68	200	12	both	both	DET
gujaf-68	200	13	periods	period	NOUN
gujaf-68	200	14	as	as	SCONJ
gujaf-68	200	15	seen	see	VERB
gujaf-68	200	16	by	by	ADP
gujaf-68	200	17	the	the	DET
gujaf-68	200	18	average	average	NOUN
gujaf-68	200	19	of	of	ADP
gujaf-68	200	20	₦	₦	PROPN
gujaf-68	200	21	6.87	6.87	NUM
gujaf-68	200	22	million	million	NUM
gujaf-68	200	23	for	for	ADP
gujaf-68	200	24	pre	pre	X
gujaf-68	200	25	ifrs	ifrs	PROPN
gujaf-68	200	26	and	and	CCONJ
gujaf-68	200	27	₦	₦	X
gujaf-68	200	28	44.23	44.23	NUM
gujaf-68	200	29	for	for	ADP
gujaf-68	200	30	post	post	NOUN
gujaf-68	200	31	ifrs	ifrs	NOUN
gujaf-68	200	32	periods	period	NOUN
gujaf-68	200	33	.	.	PUNCT
gujaf-68	201	1	the	the	DET
gujaf-68	201	2	wide	wide	ADJ
gujaf-68	201	3	difference	difference	NOUN
gujaf-68	201	4	is	be	AUX
gujaf-68	201	5	conjectured	conjecture	VERB
gujaf-68	201	6	to	to	PART
gujaf-68	201	7	be	be	AUX
gujaf-68	201	8	because	because	SCONJ
gujaf-68	201	9	of	of	ADP
gujaf-68	201	10	additional	additional	ADJ
gujaf-68	201	11	compliance	compliance	NOUN
gujaf-68	201	12	costs	cost	NOUN
gujaf-68	201	13	associated	associate	VERB
gujaf-68	201	14	with	with	ADP
gujaf-68	201	15	regulatory	regulatory	ADJ
gujaf-68	201	16	requirements	requirement	NOUN
gujaf-68	201	17	.	.	PUNCT
gujaf-68	202	1	audit	audit	NOUN
gujaf-68	202	2	committee	committee	NOUN
gujaf-68	202	3	financial	financial	ADJ
gujaf-68	202	4	expertise	expertise	NOUN
gujaf-68	202	5	,	,	PUNCT
gujaf-68	202	6	audit	audit	NOUN
gujaf-68	202	7	firm	firm	ADJ
gujaf-68	202	8	rotation	rotation	NOUN
gujaf-68	202	9	and	and	CCONJ
gujaf-68	202	10	audit	audit	NOUN
gujaf-68	202	11	exercise	exercise	NOUN
gujaf-68	202	12	quality	quality	NOUN
gujaf-68	202	13	are	be	AUX
gujaf-68	202	14	however	however	ADV
gujaf-68	202	15	constant	constant	ADJ
gujaf-68	202	16	at	at	ADP
gujaf-68	202	17	71.4	71.4	NUM
gujaf-68	202	18	%	%	NOUN
gujaf-68	202	19	,	,	PUNCT
gujaf-68	202	20	10.7	10.7	NUM
gujaf-68	202	21	%	%	NOUN
gujaf-68	202	22	and	and	CCONJ
gujaf-68	202	23	13.1	13.1	NUM
gujaf-68	202	24	%	%	NOUN
gujaf-68	202	25	respectively	respectively	ADV
gujaf-68	202	26	for	for	ADP
gujaf-68	202	27	both	both	PRON
gujaf-68	202	28	pre	pre	ADJ
gujaf-68	202	29	and	and	CCONJ
gujaf-68	202	30	post	post	VERB
gujaf-68	202	31	periods	period	NOUN
gujaf-68	202	32	.	.	PUNCT
gujaf-68	203	1	table	table	NOUN
gujaf-68	203	2	3	3	NUM
gujaf-68	203	3	and	and	CCONJ
gujaf-68	203	4	4	4	NUM
gujaf-68	203	5	present	present	ADJ
gujaf-68	203	6	pre	pre	ADJ
gujaf-68	203	7	and	and	CCONJ
gujaf-68	203	8	post	post	VERB
gujaf-68	203	9	ifrs	ifrs	NOUN
gujaf-68	203	10	correlations	correlation	NOUN
gujaf-68	203	11	respectively	respectively	ADV
gujaf-68	203	12	between	between	ADP
gujaf-68	203	13	the	the	DET
gujaf-68	203	14	variables	variable	NOUN
gujaf-68	203	15	of	of	ADP
gujaf-68	203	16	study	study	NOUN
gujaf-68	203	17	.	.	PUNCT
gujaf-68	204	1	table	table	NOUN
gujaf-68	204	2	3	3	NUM
gujaf-68	204	3	:	:	PUNCT
gujaf-68	204	4	correlation	correlation	NOUN
gujaf-68	204	5	matrix	matrix	NOUN
gujaf-68	204	6	variables	variable	VERB
gujaf-68	204	7	arl	arl	PROPN
gujaf-68	204	8	aci	aci	PROPN
gujaf-68	204	9	af	af	PROPN
gujaf-68	204	10	acfe	acfe	PROPN
gujaf-68	204	11	afr	afr	PROPN
gujaf-68	205	1	aeq	aeq	PROPN
gujaf-68	205	2	arl	arl	PROPN
gujaf-68	205	3	1.0000	1.0000	NUM
gujaf-68	205	4	aci	aci	PROPN
gujaf-68	205	5	-0.0322	-0.0322	PROPN
gujaf-68	205	6	1.0000	1.0000	NUM
gujaf-68	205	7	gusau	gusau	ADJ
gujaf-68	205	8	journal	journal	NOUN
gujaf-68	205	9	of	of	ADP
gujaf-68	205	10	accounting	accounting	NOUN
gujaf-68	205	11	and	and	CCONJ
gujaf-68	205	12	finance	finance	NOUN
gujaf-68	205	13	,	,	PUNCT
gujaf-68	205	14	vol	vol	NOUN
gujaf-68	205	15	.	.	PROPN
gujaf-68	205	16	2	2	NUM
gujaf-68	205	17	,	,	PUNCT
gujaf-68	205	18	issue	issue	NOUN
gujaf-68	205	19	2	2	NUM
gujaf-68	205	20	,	,	PUNCT
gujaf-68	205	21	april	april	PROPN
gujaf-68	205	22	,	,	PUNCT
gujaf-68	205	23	2021	2021	NUM
gujaf-68	205	24	11	11	NUM
gujaf-68	205	25	af	af	PROPN
gujaf-68	205	26	0.0653	0.0653	NUM
gujaf-68	205	27	-0.0982	-0.0982	NOUN
gujaf-68	205	28	1.0000	1.0000	NUM
gujaf-68	205	29	acfe	acfe	NOUN
gujaf-68	205	30	-0.0228	-0.0228	PROPN
gujaf-68	205	31	0.1261	0.1261	NUM
gujaf-68	205	32	-0.1585	-0.1585	NOUN
gujaf-68	205	33	1.0000	1.0000	NUM
gujaf-68	205	34	afr	afr	PROPN
gujaf-68	205	35	-0.2302	-0.2302	PROPN
gujaf-68	205	36	-0.1237	-0.1237	VERB
gujaf-68	205	37	0.1382	0.1382	NUM
gujaf-68	205	38	-0.2921	-0.2921	NOUN
gujaf-68	205	39	1.0000	1.0000	NUM
gujaf-68	205	40	aeq	aeq	PROPN
gujaf-68	205	41	-0.0657	-0.0657	PROPN
gujaf-68	205	42	-0.0106	-0.0106	PROPN
gujaf-68	205	43	-0.3644	-0.3644	PROPN
gujaf-68	206	1	-0.2232	-0.2232	PROPN
gujaf-68	206	2	0.6642	0.6642	NUM
gujaf-68	206	3	1.0000	1.0000	NUM
gujaf-68	206	4	source	source	NOUN
gujaf-68	206	5	:	:	PUNCT
gujaf-68	206	6	stata	stata	VERB
gujaf-68	206	7	output	output	NOUN
gujaf-68	206	8	table	table	NOUN
gujaf-68	206	9	4	4	NUM
gujaf-68	206	10	:	:	PUNCT
gujaf-68	206	11	correlation	correlation	NOUN
gujaf-68	206	12	matrix	matrix	NOUN
gujaf-68	206	13	variables	variable	VERB
gujaf-68	206	14	arl	arl	PROPN
gujaf-68	206	15	aci	aci	PROPN
gujaf-68	206	16	af	af	PROPN
gujaf-68	206	17	acfe	acfe	PROPN
gujaf-68	206	18	afr	afr	PROPN
gujaf-68	206	19	aeq	aeq	PROPN
gujaf-68	206	20	arl	arl	PROPN
gujaf-68	206	21	1.0000	1.0000	NUM
gujaf-68	206	22	aci	aci	PROPN
gujaf-68	206	23	-0.1367	-0.1367	PROPN
gujaf-68	206	24	1.0000	1.0000	NUM
gujaf-68	206	25	af	af	PROPN
gujaf-68	206	26	-0.2062	-0.2062	PROPN
gujaf-68	206	27	-0.1434	-0.1434	NOUN
gujaf-68	206	28	1.0000	1.0000	NUM
gujaf-68	206	29	acfe	acfe	NOUN
gujaf-68	206	30	-0.1847	-0.1847	NOUN
gujaf-68	206	31	-0.0912	-0.0912	PUNCT
gujaf-68	207	1	0.1105	0.1105	NUM
gujaf-68	207	2	1.0000	1.0000	NUM
gujaf-68	207	3	afr	afr	NOUN
gujaf-68	207	4	0.0651	0.0651	NUM
gujaf-68	207	5	-0.0718	-0.0718	NOUN
gujaf-68	207	6	0.0331	0.0331	NUM
gujaf-68	207	7	-0.2676	-0.2676	NOUN
gujaf-68	207	8	1.0000	1.0000	NUM
gujaf-68	207	9	aeq	aeq	NOUN
gujaf-68	207	10	0.0456	0.0456	NUM
gujaf-68	207	11	0.1401	0.1401	NUM
gujaf-68	207	12	-0.0744	-0.0744	ADJ
gujaf-68	207	13	-0.1981	-0.1981	NOUN
gujaf-68	207	14	0.6642	0.6642	NUM
gujaf-68	207	15	1.0000	1.0000	NUM
gujaf-68	207	16	source	source	NOUN
gujaf-68	207	17	:	:	PUNCT
gujaf-68	207	18	output	output	NOUN
gujaf-68	207	19	stata	stata	VERB
gujaf-68	207	20	the	the	DET
gujaf-68	207	21	tables	table	NOUN
gujaf-68	207	22	show	show	VERB
gujaf-68	207	23	that	that	SCONJ
gujaf-68	207	24	audit	audit	NOUN
gujaf-68	207	25	report	report	NOUN
gujaf-68	207	26	lag	lag	NOUN
gujaf-68	207	27	is	be	AUX
gujaf-68	207	28	negatively	negatively	ADV
gujaf-68	207	29	correlated	correlate	VERB
gujaf-68	207	30	with	with	ADP
gujaf-68	207	31	audit	audit	NOUN
gujaf-68	207	32	committee	committee	NOUN
gujaf-68	207	33	independence	independence	NOUN
gujaf-68	207	34	,	,	PUNCT
gujaf-68	207	35	audit	audit	NOUN
gujaf-68	207	36	fees	fee	NOUN
gujaf-68	207	37	and	and	CCONJ
gujaf-68	207	38	audit	audit	NOUN
gujaf-68	207	39	committee	committee	NOUN
gujaf-68	207	40	financial	financial	ADJ
gujaf-68	207	41	expertise	expertise	NOUN
gujaf-68	207	42	before	before	ADP
gujaf-68	207	43	and	and	CCONJ
gujaf-68	207	44	after	after	ADP
gujaf-68	207	45	ifrs	ifrs	NOUN
gujaf-68	207	46	adoption	adoption	NOUN
gujaf-68	207	47	.	.	PUNCT
gujaf-68	208	1	correlation	correlation	NOUN
gujaf-68	208	2	coefficients	coefficient	NOUN
gujaf-68	208	3	,	,	PUNCT
gujaf-68	208	4	while	while	SCONJ
gujaf-68	208	5	generally	generally	ADV
gujaf-68	208	6	low	low	ADJ
gujaf-68	208	7	for	for	ADP
gujaf-68	208	8	both	both	DET
gujaf-68	208	9	periods	period	NOUN
gujaf-68	208	10	,	,	PUNCT
gujaf-68	208	11	are	be	AUX
gujaf-68	208	12	stronger	strong	ADJ
gujaf-68	208	13	for	for	ADP
gujaf-68	208	14	the	the	DET
gujaf-68	208	15	post	post	NOUN
gujaf-68	208	16	ifrs	ifrs	ADJ
gujaf-68	208	17	adoption	adoption	NOUN
gujaf-68	208	18	period	period	NOUN
gujaf-68	208	19	.	.	PUNCT
gujaf-68	209	1	both	both	DET
gujaf-68	209	2	audit	audit	NOUN
gujaf-68	209	3	firm	firm	ADJ
gujaf-68	209	4	rotation	rotation	NOUN
gujaf-68	209	5	and	and	CCONJ
gujaf-68	209	6	audit	audit	NOUN
gujaf-68	209	7	exercise	exercise	NOUN
gujaf-68	209	8	quality	quality	NOUN
gujaf-68	209	9	while	while	SCONJ
gujaf-68	209	10	negatively	negatively	ADV
gujaf-68	209	11	correlated	correlate	VERB
gujaf-68	209	12	with	with	ADP
gujaf-68	209	13	audit	audit	NOUN
gujaf-68	209	14	report	report	NOUN
gujaf-68	209	15	lag	lag	VERB
gujaf-68	209	16	in	in	ADP
gujaf-68	209	17	the	the	DET
gujaf-68	209	18	pre	pre	PROPN
gujaf-68	209	19	ifrs	ifrs	PROPN
gujaf-68	209	20	adoption	adoption	NOUN
gujaf-68	209	21	period	period	NOUN
gujaf-68	209	22	are	be	AUX
gujaf-68	209	23	positively	positively	ADV
gujaf-68	209	24	correlated	correlate	VERB
gujaf-68	209	25	with	with	ADP
gujaf-68	209	26	audit	audit	NOUN
gujaf-68	209	27	report	report	NOUN
gujaf-68	209	28	lag	lag	VERB
gujaf-68	209	29	in	in	ADP
gujaf-68	209	30	the	the	DET
gujaf-68	209	31	post	post	NOUN
gujaf-68	209	32	ifrs	ifrs	ADJ
gujaf-68	209	33	adoption	adoption	NOUN
gujaf-68	209	34	period	period	NOUN
gujaf-68	209	35	.	.	PUNCT
gujaf-68	210	1	correlations	correlation	NOUN
gujaf-68	210	2	among	among	ADP
gujaf-68	210	3	the	the	DET
gujaf-68	210	4	independent	independent	ADJ
gujaf-68	210	5	variables	variable	NOUN
gujaf-68	210	6	themselves	themselves	PRON
gujaf-68	210	7	are	be	AUX
gujaf-68	210	8	all	all	ADV
gujaf-68	210	9	not	not	PART
gujaf-68	210	10	high	high	ADJ
gujaf-68	210	11	.	.	PUNCT
gujaf-68	211	1	therefore	therefore	ADV
gujaf-68	211	2	,	,	PUNCT
gujaf-68	211	3	there	there	PRON
gujaf-68	211	4	is	be	VERB
gujaf-68	211	5	no	no	DET
gujaf-68	211	6	obvious	obvious	ADJ
gujaf-68	211	7	multi	multi	NOUN
gujaf-68	211	8	-	-	NOUN
gujaf-68	211	9	collinearity	collinearity	NOUN
gujaf-68	211	10	amongst	amongst	ADP
gujaf-68	211	11	the	the	DET
gujaf-68	211	12	variables	variable	NOUN
gujaf-68	211	13	.	.	PUNCT
gujaf-68	212	1	4.2	4.2	NUM
gujaf-68	212	2	discussion	discussion	NOUN
gujaf-68	212	3	of	of	ADP
gujaf-68	212	4	regression	regression	NOUN
gujaf-68	212	5	results	result	VERB
gujaf-68	212	6	the	the	DET
gujaf-68	212	7	summary	summary	NOUN
gujaf-68	212	8	coefficients	coefficient	NOUN
gujaf-68	212	9	(	(	PUNCT
gujaf-68	212	10	both	both	PRON
gujaf-68	212	11	pre	pre	ADJ
gujaf-68	212	12	and	and	CCONJ
gujaf-68	212	13	post	post	VERB
gujaf-68	212	14	ifrs	ifrs	ADJ
gujaf-68	212	15	adoption	adoption	NOUN
gujaf-68	212	16	)	)	PUNCT
gujaf-68	212	17	of	of	ADP
gujaf-68	212	18	the	the	DET
gujaf-68	212	19	regression	regression	NOUN
gujaf-68	212	20	results	result	NOUN
gujaf-68	212	21	obtained	obtain	VERB
gujaf-68	212	22	from	from	ADP
gujaf-68	212	23	the	the	DET
gujaf-68	212	24	parsimonious	parsimonious	ADJ
gujaf-68	212	25	model	model	NOUN
gujaf-68	212	26	of	of	ADP
gujaf-68	212	27	the	the	DET
gujaf-68	212	28	study	study	NOUN
gujaf-68	212	29	are	be	AUX
gujaf-68	212	30	presented	present	VERB
gujaf-68	212	31	in	in	ADP
gujaf-68	212	32	table	table	NOUN
gujaf-68	212	33	5	5	NUM
gujaf-68	212	34	.	.	PUNCT
gujaf-68	212	35	table	table	NOUN
gujaf-68	212	36	5	5	NUM
gujaf-68	212	37	:	:	PUNCT
gujaf-68	212	38	regression	regression	NOUN
gujaf-68	212	39	results	result	NOUN
gujaf-68	212	40	variables	variable	VERB
gujaf-68	212	41	coefficients	coefficient	NOUN
gujaf-68	212	42	pre	pre	ADJ
gujaf-68	212	43	/	/	SYM
gujaf-68	212	44	post	post	ADJ
gujaf-68	212	45	ifrs	ifrs	PROPN
gujaf-68	212	46	z	z	PROPN
gujaf-68	212	47	-	-	PUNCT
gujaf-68	212	48	values/	values/	NUM
gujaf-68	212	49	t	t	NOUN
gujaf-68	212	50	-	-	PUNCT
gujaf-68	212	51	values	value	NOUN
gujaf-68	212	52	p	p	NOUN
gujaf-68	212	53	-	-	PUNCT
gujaf-68	212	54	values	value	NOUN
gujaf-68	212	55	tolerance	tolerance	NOUN
gujaf-68	212	56	values	value	NOUN
gujaf-68	212	57	/	/	SYM
gujaf-68	212	58	vif	vif	PROPN
gujaf-68	212	59	aci	aci	PROPN
gujaf-68	212	60	9.35/-4.20	9.35/-4.20	PROPN
gujaf-68	212	61	0.20/-3.33	0.20/-3.33	PROPN
gujaf-68	212	62	0.84/0.00	0.84/0.00	NUM
gujaf-68	212	63	0.44/2.25	0.44/2.25	NUM
gujaf-68	212	64	af	af	PROPN
gujaf-68	212	65	16.91/0.07	16.91/0.07	NUM
gujaf-68	212	66	6.31/1.16	6.31/1.16	NUM
gujaf-68	212	67	0.00/0.25	0.00/0.25	NOUN
gujaf-68	212	68	0.18/5.42	0.18/5.42	NUM
gujaf-68	212	69	acfe	acfe	NOUN
gujaf-68	212	70	3.95/-12.04	3.95/-12.04	NUM
gujaf-68	212	71	0.48/-6.69	0.48/-6.69	NOUN
gujaf-68	212	72	0.63/0.00	0.63/0.00	NUM
gujaf-68	212	73	0.21/4.69	0.21/4.69	NUM
gujaf-68	212	74	afr	afr	NOUN
gujaf-68	212	75	-30.39/-0.60	-30.39/-0.60	PROPN
gujaf-68	212	76	-2.05/-0.48	-2.05/-0.48	PUNCT
gujaf-68	212	77	0.04/0.64	0.04/0.64	NUM
gujaf-68	212	78	0.16/6.25	0.16/6.25	NUM
gujaf-68	212	79	aeq	aeq	NOUN
gujaf-68	212	80	15.70/2.57	15.70/2.57	PROPN
gujaf-68	212	81	1.16/1.72	1.16/1.72	NUM
gujaf-68	212	82	0.25/0.09	0.25/0.09	NUM
gujaf-68	213	1	0.13/7.68	0.13/7.68	NUM
gujaf-68	213	2	intercept	intercept	VERB
gujaf-68	213	3	22.06/57.94	22.06/57.94	NUM
gujaf-68	213	4	1.69/16.03	1.69/16.03	NUM
gujaf-68	213	5	0.09/0.00	0.09/0.00	NUM
gujaf-68	213	6	r	r	NOUN
gujaf-68	213	7	2	2	NUM
gujaf-68	213	8	0.55/0.62	0.55/0.62	NUM
gujaf-68	213	9	wald	wald	PROPN
gujaf-68	213	10	chi	chi	PROPN
gujaf-68	213	11	square	square	PROPN
gujaf-68	214	1	99.25/21.31	99.25/21.31	NUM
gujaf-68	215	1	f	f	X
gujaf-68	215	2	-	-	PUNCT
gujaf-68	215	3	sig	sig	PRON
gujaf-68	215	4	0.0000	0.0000	NUM
gujaf-68	215	5	paired	pair	VERB
gujaf-68	215	6	t	t	PROPN
gujaf-68	215	7	test	test	NOUN
gujaf-68	215	8	aci	aci	PROPN
gujaf-68	215	9	=	=	PROPN
gujaf-68	215	10	acid	acid	PROPN
gujaf-68	215	11	11.7938	11.7938	NUM
gujaf-68	215	12	0.0000	0.0000	NUM
gujaf-68	215	13	af	af	NOUN
gujaf-68	215	14	=	=	NOUN
gujaf-68	215	15	afd	afd	NOUN
gujaf-68	215	16	12.8998	12.8998	NUM
gujaf-68	215	17	0.0000	0.0000	NUM
gujaf-68	215	18	acfe	acfe	NOUN
gujaf-68	215	19	=	=	PRON
gujaf-68	215	20	acfed	acfe	VERB
gujaf-68	215	21	9.6321	9.6321	NUM
gujaf-68	215	22	0.0000	0.0000	NUM
gujaf-68	215	23	afr	afr	NOUN
gujaf-68	215	24	=	=	SYM
gujaf-68	215	25	afrd	afrd	VERB
gujaf-68	215	26	3.0745	3.0745	NUM
gujaf-68	215	27	0.0012	0.0012	NUM
gujaf-68	215	28	aeq	aeq	NOUN
gujaf-68	215	29	=	=	NOUN
gujaf-68	215	30	aeqd	aeqd	VERB
gujaf-68	215	31	3.4206	3.4206	NUM
gujaf-68	215	32	0.2344	0.2344	NUM
gujaf-68	215	33	source	source	NOUN
gujaf-68	215	34	:	:	PUNCT
gujaf-68	215	35	stata	stata	VERB
gujaf-68	215	36	output	output	PROPN
gujaf-68	215	37	gusau	gusau	PROPN
gujaf-68	215	38	journal	journal	PROPN
gujaf-68	215	39	of	of	ADP
gujaf-68	215	40	accounting	accounting	NOUN
gujaf-68	215	41	and	and	CCONJ
gujaf-68	215	42	finance	finance	NOUN
gujaf-68	215	43	,	,	PUNCT
gujaf-68	215	44	vol	vol	NOUN
gujaf-68	215	45	.	.	PROPN
gujaf-68	215	46	2	2	NUM
gujaf-68	215	47	,	,	PUNCT
gujaf-68	215	48	issue	issue	NOUN
gujaf-68	215	49	2	2	NUM
gujaf-68	215	50	,	,	PUNCT
gujaf-68	215	51	april	april	PROPN
gujaf-68	215	52	,	,	PUNCT
gujaf-68	215	53	2021	2021	NUM
gujaf-68	215	54	12	12	NUM
gujaf-68	215	55	from	from	ADP
gujaf-68	215	56	the	the	DET
gujaf-68	215	57	table	table	NOUN
gujaf-68	215	58	,	,	PUNCT
gujaf-68	215	59	it	it	PRON
gujaf-68	215	60	can	can	AUX
gujaf-68	215	61	be	be	AUX
gujaf-68	215	62	seen	see	VERB
gujaf-68	215	63	that	that	SCONJ
gujaf-68	215	64	the	the	DET
gujaf-68	215	65	r	r	NOUN
gujaf-68	215	66	2	2	NUM
gujaf-68	215	67	for	for	ADP
gujaf-68	215	68	the	the	DET
gujaf-68	215	69	pre	pre	PROPN
gujaf-68	215	70	ifrs	ifrs	PROPN
gujaf-68	215	71	adoption	adoption	NOUN
gujaf-68	215	72	period	period	NOUN
gujaf-68	215	73	is	be	AUX
gujaf-68	215	74	55	55	NUM
gujaf-68	215	75	%	%	NOUN
gujaf-68	215	76	while	while	SCONJ
gujaf-68	215	77	that	that	PRON
gujaf-68	215	78	for	for	ADP
gujaf-68	215	79	the	the	DET
gujaf-68	215	80	post	post	NOUN
gujaf-68	215	81	ifrs	ifrs	PROPN
gujaf-68	215	82	adoption	adoption	NOUN
gujaf-68	215	83	period	period	NOUN
gujaf-68	215	84	is	be	AUX
gujaf-68	215	85	62	62	NUM
gujaf-68	215	86	%	%	NOUN
gujaf-68	215	87	.	.	PUNCT
gujaf-68	216	1	the	the	DET
gujaf-68	216	2	r	r	NOUN
gujaf-68	216	3	2	2	NUM
gujaf-68	216	4	gives	give	VERB
gujaf-68	216	5	the	the	DET
gujaf-68	216	6	proportion	proportion	NOUN
gujaf-68	216	7	of	of	ADP
gujaf-68	216	8	the	the	DET
gujaf-68	216	9	total	total	ADJ
gujaf-68	216	10	variation	variation	NOUN
gujaf-68	216	11	in	in	ADP
gujaf-68	216	12	the	the	DET
gujaf-68	216	13	dependent	dependent	ADJ
gujaf-68	216	14	variable	variable	NOUN
gujaf-68	216	15	as	as	SCONJ
gujaf-68	216	16	explained	explain	VERB
gujaf-68	216	17	jointly	jointly	ADV
gujaf-68	216	18	by	by	ADP
gujaf-68	216	19	the	the	DET
gujaf-68	216	20	independent	independent	ADJ
gujaf-68	216	21	variables	variable	NOUN
gujaf-68	216	22	;	;	PUNCT
gujaf-68	216	23	audit	audit	NOUN
gujaf-68	216	24	committee	committee	NOUN
gujaf-68	216	25	independence	independence	NOUN
gujaf-68	216	26	,	,	PUNCT
gujaf-68	216	27	audit	audit	NOUN
gujaf-68	216	28	fees	fee	NOUN
gujaf-68	216	29	,	,	PUNCT
gujaf-68	216	30	audit	audit	NOUN
gujaf-68	216	31	committee	committee	NOUN
gujaf-68	216	32	financial	financial	ADJ
gujaf-68	216	33	expertise	expertise	NOUN
gujaf-68	216	34	,	,	PUNCT
gujaf-68	216	35	audit	audit	NOUN
gujaf-68	216	36	firm	firm	ADJ
gujaf-68	216	37	rotation	rotation	NOUN
gujaf-68	216	38	and	and	CCONJ
gujaf-68	216	39	audit	audit	NOUN
gujaf-68	216	40	exercise	exercise	NOUN
gujaf-68	216	41	quality	quality	NOUN
gujaf-68	216	42	variables	variable	NOUN
gujaf-68	216	43	as	as	SCONJ
gujaf-68	216	44	measured	measure	VERB
gujaf-68	216	45	in	in	ADP
gujaf-68	216	46	the	the	DET
gujaf-68	216	47	study	study	NOUN
gujaf-68	216	48	.	.	PUNCT
gujaf-68	217	1	the	the	DET
gujaf-68	217	2	studied	study	VERB
gujaf-68	217	3	independent	independent	ADJ
gujaf-68	217	4	variables	variable	NOUN
gujaf-68	217	5	therefore	therefore	ADV
gujaf-68	217	6	have	have	VERB
gujaf-68	217	7	better	well	ADJ
gujaf-68	217	8	explanatory	explanatory	ADJ
gujaf-68	217	9	power	power	NOUN
gujaf-68	217	10	in	in	ADP
gujaf-68	217	11	the	the	DET
gujaf-68	217	12	post	post	NOUN
gujaf-68	217	13	ifrs	ifrs	PROPN
gujaf-68	217	14	period	period	NOUN
gujaf-68	217	15	.	.	PUNCT
gujaf-68	218	1	the	the	DET
gujaf-68	218	2	wald	wald	PROPN
gujaf-68	218	3	chi	chi	PROPN
gujaf-68	218	4	square	square	PROPN
gujaf-68	218	5	statistics	statistic	NOUN
gujaf-68	218	6	of	of	ADP
gujaf-68	218	7	99.25	99.25	NUM
gujaf-68	218	8	,	,	PUNCT
gujaf-68	218	9	for	for	ADP
gujaf-68	218	10	the	the	DET
gujaf-68	218	11	pre	pre	PROPN
gujaf-68	218	12	ifrs	ifrs	PROPN
gujaf-68	218	13	model	model	NOUN
gujaf-68	218	14	is	be	AUX
gujaf-68	218	15	significant	significant	ADJ
gujaf-68	218	16	at	at	ADP
gujaf-68	218	17	one	one	NUM
gujaf-68	218	18	percent	percent	NOUN
gujaf-68	218	19	(	(	PUNCT
gujaf-68	218	20	1	1	NUM
gujaf-68	218	21	%	%	NOUN
gujaf-68	218	22	level	level	NOUN
gujaf-68	218	23	)	)	PUNCT
gujaf-68	218	24	while	while	SCONJ
gujaf-68	218	25	that	that	PRON
gujaf-68	218	26	for	for	ADP
gujaf-68	218	27	post	post	PROPN
gujaf-68	218	28	ifrs	ifrs	PROPN
gujaf-68	218	29	model	model	NOUN
gujaf-68	218	30	(	(	PUNCT
gujaf-68	218	31	21.31	21.31	NUM
gujaf-68	218	32	)	)	PUNCT
gujaf-68	218	33	is	be	AUX
gujaf-68	218	34	also	also	ADV
gujaf-68	218	35	significant	significant	ADJ
gujaf-68	218	36	at	at	ADP
gujaf-68	218	37	1	1	NUM
gujaf-68	218	38	%	%	NOUN
gujaf-68	218	39	level	level	NOUN
gujaf-68	218	40	.	.	PUNCT
gujaf-68	219	1	both	both	DET
gujaf-68	219	2	models	model	NOUN
gujaf-68	219	3	are	be	AUX
gujaf-68	219	4	therefore	therefore	ADV
gujaf-68	219	5	well	well	ADV
gujaf-68	219	6	fitted	fit	VERB
gujaf-68	219	7	and	and	CCONJ
gujaf-68	219	8	inferences	inference	NOUN
gujaf-68	219	9	can	can	AUX
gujaf-68	219	10	be	be	AUX
gujaf-68	219	11	made	make	VERB
gujaf-68	219	12	with	with	ADP
gujaf-68	219	13	some	some	DET
gujaf-68	219	14	degree	degree	NOUN
gujaf-68	219	15	of	of	ADP
gujaf-68	219	16	confidence	confidence	NOUN
gujaf-68	219	17	.	.	PUNCT
gujaf-68	220	1	tolerance	tolerance	NOUN
gujaf-68	220	2	values	value	NOUN
gujaf-68	220	3	and	and	CCONJ
gujaf-68	220	4	variance	variance	NOUN
gujaf-68	220	5	-	-	PUNCT
gujaf-68	220	6	inflation	inflation	NOUN
gujaf-68	220	7	factors	factor	NOUN
gujaf-68	220	8	(	(	PUNCT
gujaf-68	220	9	vif	vif	NOUN
gujaf-68	220	10	)	)	PUNCT
gujaf-68	220	11	are	be	AUX
gujaf-68	220	12	two	two	NUM
gujaf-68	220	13	further	further	ADJ
gujaf-68	220	14	steps	step	NOUN
gujaf-68	220	15	to	to	PART
gujaf-68	220	16	assess	assess	VERB
gujaf-68	220	17	multi	multi	ADJ
gujaf-68	220	18	collinearity	collinearity	NOUN
gujaf-68	220	19	between	between	ADP
gujaf-68	220	20	independent	independent	ADJ
gujaf-68	220	21	variables	variable	NOUN
gujaf-68	220	22	.	.	PUNCT
gujaf-68	221	1	from	from	ADP
gujaf-68	221	2	table	table	NOUN
gujaf-68	221	3	4.5	4.5	NUM
gujaf-68	221	4	,	,	PUNCT
gujaf-68	221	5	it	it	PRON
gujaf-68	221	6	can	can	AUX
gujaf-68	221	7	be	be	AUX
gujaf-68	221	8	seen	see	VERB
gujaf-68	221	9	that	that	SCONJ
gujaf-68	221	10	the	the	DET
gujaf-68	221	11	computed	computed	ADJ
gujaf-68	221	12	variance	variance	NOUN
gujaf-68	221	13	inflation	inflation	NOUN
gujaf-68	221	14	factors	factor	NOUN
gujaf-68	221	15	and	and	CCONJ
gujaf-68	221	16	tolerance	tolerance	NOUN
gujaf-68	221	17	values	value	NOUN
gujaf-68	221	18	are	be	AUX
gujaf-68	221	19	consistently	consistently	ADV
gujaf-68	221	20	smaller	small	ADJ
gujaf-68	221	21	than	than	ADP
gujaf-68	221	22	ten	ten	NUM
gujaf-68	221	23	and	and	CCONJ
gujaf-68	221	24	one	one	NUM
gujaf-68	221	25	respectively	respectively	ADV
gujaf-68	221	26	;	;	PUNCT
gujaf-68	221	27	meeting	meet	VERB
gujaf-68	221	28	the	the	DET
gujaf-68	221	29	criteria	criterion	NOUN
gujaf-68	221	30	set	set	VERB
gujaf-68	221	31	by	by	ADP
gujaf-68	221	32	neter	neter	PROPN
gujaf-68	221	33	,	,	PUNCT
gujaf-68	221	34	kutner	kutner	PROPN
gujaf-68	221	35	,	,	PUNCT
gujaf-68	221	36	nachtasheim	nachtasheim	PROPN
gujaf-68	221	37	,	,	PUNCT
gujaf-68	221	38	and	and	CCONJ
gujaf-68	221	39	wasserman	wasserman	NOUN
gujaf-68	221	40	(	(	PUNCT
gujaf-68	221	41	1996	1996	NUM
gujaf-68	221	42	)	)	PUNCT
gujaf-68	221	43	;	;	PUNCT
gujaf-68	221	44	tobachnick	tobachnick	NOUN
gujaf-68	221	45	and	and	CCONJ
gujaf-68	221	46	fidell	fidell	NOUN
gujaf-68	221	47	(	(	PUNCT
gujaf-68	221	48	1996	1996	NUM
gujaf-68	221	49	)	)	PUNCT
gujaf-68	221	50	;	;	PUNCT
gujaf-68	221	51	and	and	CCONJ
gujaf-68	221	52	cassey	cassey	PROPN
gujaf-68	221	53	and	and	CCONJ
gujaf-68	221	54	anderson	anderson	PROPN
gujaf-68	221	55	(	(	PUNCT
gujaf-68	221	56	1999	1999	NUM
gujaf-68	221	57	)	)	PUNCT
gujaf-68	221	58	which	which	PRON
gujaf-68	221	59	indicate	indicate	VERB
gujaf-68	221	60	absence	absence	NOUN
gujaf-68	221	61	of	of	ADP
gujaf-68	221	62	multi	multi	NOUN
gujaf-68	221	63	-	-	NOUN
gujaf-68	221	64	collinearity	collinearity	NOUN
gujaf-68	221	65	.	.	PUNCT
gujaf-68	222	1	4.2.1	4.2.1	NUM
gujaf-68	222	2	audit	audit	NOUN
gujaf-68	222	3	committee	committee	NOUN
gujaf-68	222	4	independence	independence	NOUN
gujaf-68	222	5	and	and	CCONJ
gujaf-68	222	6	audit	audit	NOUN
gujaf-68	222	7	report	report	NOUN
gujaf-68	222	8	lag	lag	VERB
gujaf-68	222	9	considering	consider	VERB
gujaf-68	222	10	the	the	DET
gujaf-68	222	11	hypothesis	hypothesis	NOUN
gujaf-68	222	12	1	1	NUM
gujaf-68	222	13	which	which	PRON
gujaf-68	222	14	predicts	predict	VERB
gujaf-68	222	15	that	that	SCONJ
gujaf-68	222	16	the	the	PRON
gujaf-68	222	17	higher	high	ADJ
gujaf-68	222	18	the	the	DET
gujaf-68	222	19	proportion	proportion	NOUN
gujaf-68	222	20	of	of	ADP
gujaf-68	222	21	independent	independent	ADJ
gujaf-68	222	22	nonexecutive	nonexecutive	ADJ
gujaf-68	222	23	directors	director	NOUN
gujaf-68	222	24	to	to	PART
gujaf-68	222	25	audit	audit	VERB
gujaf-68	222	26	committee	committee	NOUN
gujaf-68	222	27	member	member	NOUN
gujaf-68	222	28	,	,	PUNCT
gujaf-68	222	29	the	the	PRON
gujaf-68	222	30	less	less	ADJ
gujaf-68	222	31	the	the	DET
gujaf-68	222	32	number	number	NOUN
gujaf-68	222	33	of	of	ADP
gujaf-68	222	34	days	day	NOUN
gujaf-68	222	35	between	between	ADP
gujaf-68	222	36	the	the	DET
gujaf-68	222	37	firm	firm	ADJ
gujaf-68	222	38	fiscal	fiscal	ADJ
gujaf-68	222	39	year	year	NOUN
gujaf-68	222	40	and	and	CCONJ
gujaf-68	222	41	the	the	DET
gujaf-68	222	42	date	date	NOUN
gujaf-68	222	43	of	of	ADP
gujaf-68	222	44	report	report	NOUN
gujaf-68	222	45	,	,	PUNCT
gujaf-68	222	46	from	from	ADP
gujaf-68	222	47	table	table	NOUN
gujaf-68	222	48	4.5	4.5	NUM
gujaf-68	222	49	it	it	PRON
gujaf-68	222	50	can	can	AUX
gujaf-68	222	51	be	be	AUX
gujaf-68	222	52	seen	see	VERB
gujaf-68	222	53	that	that	SCONJ
gujaf-68	222	54	audit	audit	NOUN
gujaf-68	222	55	committee	committee	NOUN
gujaf-68	222	56	independence	independence	NOUN
gujaf-68	222	57	has	have	VERB
gujaf-68	222	58	a	a	DET
gujaf-68	222	59	positive	positive	ADJ
gujaf-68	222	60	beta	beta	ADJ
gujaf-68	222	61	coefficient	coefficient	NOUN
gujaf-68	222	62	of	of	ADP
gujaf-68	222	63	9.35	9.35	NUM
gujaf-68	222	64	and	and	CCONJ
gujaf-68	222	65	a	a	DET
gujaf-68	222	66	z	z	NOUN
gujaf-68	222	67	-	-	PUNCT
gujaf-68	222	68	value	value	NOUN
gujaf-68	222	69	of	of	ADP
gujaf-68	222	70	0.20	0.20	NUM
gujaf-68	222	71	which	which	PRON
gujaf-68	222	72	is	be	AUX
gujaf-68	222	73	not	not	PART
gujaf-68	222	74	significant	significant	ADJ
gujaf-68	222	75	at	at	ADP
gujaf-68	222	76	either	either	CCONJ
gujaf-68	222	77	1	1	NUM
gujaf-68	222	78	%	%	NOUN
gujaf-68	222	79	,	,	PUNCT
gujaf-68	222	80	5	5	NUM
gujaf-68	222	81	%	%	NOUN
gujaf-68	222	82	and	and	CCONJ
gujaf-68	222	83	10	10	NUM
gujaf-68	222	84	%	%	NOUN
gujaf-68	222	85	levels	level	NOUN
gujaf-68	222	86	of	of	ADP
gujaf-68	222	87	significance	significance	NOUN
gujaf-68	222	88	.	.	PUNCT
gujaf-68	223	1	however	however	ADV
gujaf-68	223	2	,	,	PUNCT
gujaf-68	223	3	post	post	PROPN
gujaf-68	223	4	ifrs	ifrs	NOUN
gujaf-68	223	5	adoption	adoption	NOUN
gujaf-68	223	6	,	,	PUNCT
gujaf-68	223	7	the	the	DET
gujaf-68	223	8	result	result	NOUN
gujaf-68	223	9	indicates	indicate	VERB
gujaf-68	223	10	that	that	SCONJ
gujaf-68	223	11	audit	audit	NOUN
gujaf-68	223	12	committee	committee	NOUN
gujaf-68	223	13	independence	independence	NOUN
gujaf-68	223	14	is	be	AUX
gujaf-68	223	15	negatively	negatively	ADV
gujaf-68	223	16	and	and	CCONJ
gujaf-68	223	17	significantly	significantly	ADV
gujaf-68	223	18	associated	associate	VERB
gujaf-68	223	19	with	with	ADP
gujaf-68	223	20	audit	audit	NOUN
gujaf-68	223	21	report	report	NOUN
gujaf-68	223	22	lag	lag	VERB
gujaf-68	223	23	in	in	ADP
gujaf-68	223	24	determining	determine	VERB
gujaf-68	223	25	the	the	DET
gujaf-68	223	26	timeliness	timeliness	NOUN
gujaf-68	223	27	of	of	ADP
gujaf-68	223	28	audit	audit	NOUN
gujaf-68	223	29	reports	report	NOUN
gujaf-68	223	30	of	of	ADP
gujaf-68	223	31	listed	list	VERB
gujaf-68	223	32	deposit	deposit	NOUN
gujaf-68	223	33	money	money	NOUN
gujaf-68	223	34	banks	bank	NOUN
gujaf-68	223	35	in	in	ADP
gujaf-68	223	36	nigeria	nigeria	PROPN
gujaf-68	223	37	.	.	PUNCT
gujaf-68	224	1	the	the	DET
gujaf-68	224	2	post	post	PROPN
gujaf-68	224	3	ifrs	ifrs	PROPN
gujaf-68	224	4	adoption	adoption	NOUN
gujaf-68	224	5	beta	beta	NOUN
gujaf-68	224	6	coefficient	coefficient	NOUN
gujaf-68	224	7	of	of	ADP
gujaf-68	224	8	-4.20	-4.20	NUM
gujaf-68	224	9	with	with	ADP
gujaf-68	224	10	a	a	DET
gujaf-68	224	11	t	t	NOUN
gujaf-68	224	12	-	-	PUNCT
gujaf-68	224	13	value	value	NOUN
gujaf-68	224	14	of	of	ADP
gujaf-68	224	15	-3.33	-3.33	NUM
gujaf-68	224	16	which	which	PRON
gujaf-68	224	17	is	be	AUX
gujaf-68	224	18	significant	significant	ADJ
gujaf-68	224	19	at	at	ADP
gujaf-68	224	20	1	1	NUM
gujaf-68	224	21	%	%	NOUN
gujaf-68	224	22	level	level	NOUN
gujaf-68	224	23	.	.	PUNCT
gujaf-68	225	1	this	this	PRON
gujaf-68	225	2	signifies	signify	VERB
gujaf-68	225	3	that	that	PRON
gujaf-68	225	4	post	post	VERB
gujaf-68	225	5	ifrs	ifrs	ADJ
gujaf-68	225	6	adoption	adoption	NOUN
gujaf-68	225	7	,	,	PUNCT
gujaf-68	225	8	nigerian	nigerian	PROPN
gujaf-68	225	9	listed	list	VERB
gujaf-68	225	10	deposit	deposit	NOUN
gujaf-68	225	11	money	money	NOUN
gujaf-68	225	12	banks	bank	NOUN
gujaf-68	225	13	(	(	PUNCT
gujaf-68	225	14	dmbs	dmb	NOUN
gujaf-68	225	15	)	)	PUNCT
gujaf-68	225	16	improved	improve	VERB
gujaf-68	225	17	the	the	DET
gujaf-68	225	18	independence	independence	NOUN
gujaf-68	225	19	of	of	ADP
gujaf-68	225	20	their	their	PRON
gujaf-68	225	21	audit	audit	NOUN
gujaf-68	225	22	committees	committee	NOUN
gujaf-68	225	23	thereby	thereby	ADV
gujaf-68	225	24	successfully	successfully	ADV
gujaf-68	225	25	reducing	reduce	VERB
gujaf-68	225	26	delay	delay	NOUN
gujaf-68	225	27	in	in	ADP
gujaf-68	225	28	independent	independent	ADJ
gujaf-68	225	29	auditor‟s	auditor‟s	PROPN
gujaf-68	225	30	report	report	NOUN
gujaf-68	225	31	.	.	PUNCT
gujaf-68	226	1	the	the	DET
gujaf-68	226	2	post	post	PROPN
gujaf-68	226	3	ifrs	ifrs	NOUN
gujaf-68	226	4	finding	finding	NOUN
gujaf-68	226	5	is	be	AUX
gujaf-68	226	6	in	in	ADP
gujaf-68	226	7	line	line	NOUN
gujaf-68	226	8	with	with	ADP
gujaf-68	226	9	al	al	PROPN
gujaf-68	226	10	-	-	PUNCT
gujaf-68	226	11	daoud	daoud	PROPN
gujaf-68	226	12	,	,	PUNCT
gujaf-68	226	13	ku	ku	PROPN
gujaf-68	226	14	-	-	PUNCT
gujaf-68	226	15	ismail	ismail	PROPN
gujaf-68	226	16	and	and	CCONJ
gujaf-68	226	17	lode	lode	NOUN
gujaf-68	226	18	(	(	PUNCT
gujaf-68	226	19	2015	2015	NUM
gujaf-68	226	20	)	)	PUNCT
gujaf-68	226	21	who	who	PRON
gujaf-68	226	22	also	also	ADV
gujaf-68	226	23	documented	document	VERB
gujaf-68	226	24	that	that	SCONJ
gujaf-68	226	25	companies	company	NOUN
gujaf-68	226	26	that	that	PRON
gujaf-68	226	27	have	have	VERB
gujaf-68	226	28	members	member	NOUN
gujaf-68	226	29	of	of	ADP
gujaf-68	226	30	board	board	NOUN
gujaf-68	226	31	who	who	PRON
gujaf-68	226	32	are	be	AUX
gujaf-68	226	33	independent	independent	ADJ
gujaf-68	226	34	from	from	ADP
gujaf-68	226	35	management	management	NOUN
gujaf-68	226	36	take	take	VERB
gujaf-68	226	37	a	a	DET
gujaf-68	226	38	significantly	significantly	ADV
gujaf-68	226	39	shorter	short	ADJ
gujaf-68	226	40	time	time	NOUN
gujaf-68	226	41	to	to	PART
gujaf-68	226	42	prepare	prepare	VERB
gujaf-68	226	43	and	and	CCONJ
gujaf-68	226	44	issue	issue	VERB
gujaf-68	226	45	their	their	PRON
gujaf-68	226	46	financial	financial	ADJ
gujaf-68	226	47	reports	report	NOUN
gujaf-68	226	48	.	.	PUNCT
gujaf-68	227	1	in	in	ADP
gujaf-68	227	2	addition	addition	NOUN
gujaf-68	227	3	,	,	PUNCT
gujaf-68	227	4	the	the	DET
gujaf-68	227	5	finding	finding	NOUN
gujaf-68	227	6	supports	support	VERB
gujaf-68	227	7	wu	wu	PROPN
gujaf-68	227	8	(	(	PUNCT
gujaf-68	227	9	2008	2008	NUM
gujaf-68	227	10	)	)	PUNCT
gujaf-68	227	11	.	.	PUNCT
gujaf-68	228	1	moreover	moreover	ADV
gujaf-68	228	2	,	,	PUNCT
gujaf-68	228	3	the	the	DET
gujaf-68	228	4	paired	pair	VERB
gujaf-68	228	5	t	t	PROPN
gujaf-68	228	6	test	test	NOUN
gujaf-68	228	7	indicated	indicate	VERB
gujaf-68	228	8	that	that	SCONJ
gujaf-68	228	9	there	there	PRON
gujaf-68	228	10	is	be	VERB
gujaf-68	228	11	a	a	DET
gujaf-68	228	12	significant	significant	ADJ
gujaf-68	228	13	difference	difference	NOUN
gujaf-68	228	14	of	of	ADP
gujaf-68	228	15	audit	audit	NOUN
gujaf-68	228	16	committee	committee	NOUN
gujaf-68	228	17	independence	independence	NOUN
gujaf-68	228	18	after	after	ADP
gujaf-68	228	19	ifrs	ifrs	NOUN
gujaf-68	228	20	adoption	adoption	NOUN
gujaf-68	228	21	at	at	ADP
gujaf-68	228	22	1	1	NUM
gujaf-68	228	23	%	%	NOUN
gujaf-68	228	24	level	level	NOUN
gujaf-68	228	25	of	of	ADP
gujaf-68	228	26	significance	significance	NOUN
gujaf-68	228	27	.	.	PUNCT
gujaf-68	229	1	therefore	therefore	ADV
gujaf-68	229	2	,	,	PUNCT
gujaf-68	229	3	this	this	PRON
gujaf-68	229	4	provides	provide	VERB
gujaf-68	229	5	evidence	evidence	NOUN
gujaf-68	229	6	of	of	ADP
gujaf-68	229	7	rejecting	reject	VERB
gujaf-68	229	8	hypothesis	hypothesis	NOUN
gujaf-68	229	9	one	one	NUM
gujaf-68	229	10	of	of	ADP
gujaf-68	229	11	the	the	DET
gujaf-68	229	12	study	study	NOUN
gujaf-68	229	13	.	.	PUNCT
gujaf-68	230	1	hence	hence	ADV
gujaf-68	230	2	,	,	PUNCT
gujaf-68	230	3	h01	h01	PROPN
gujaf-68	230	4	is	be	AUX
gujaf-68	230	5	rejected	reject	VERB
gujaf-68	230	6	.	.	PUNCT
gujaf-68	231	1	4.2.2	4.2.2	NUM
gujaf-68	231	2	audit	audit	NOUN
gujaf-68	231	3	fees	fee	NOUN
gujaf-68	231	4	and	and	CCONJ
gujaf-68	231	5	audit	audit	NOUN
gujaf-68	231	6	report	report	NOUN
gujaf-68	231	7	lag	lag	VERB
gujaf-68	231	8	the	the	DET
gujaf-68	231	9	pre	pre	PROPN
gujaf-68	231	10	ifrs	ifrs	PROPN
gujaf-68	231	11	regression	regression	NOUN
gujaf-68	231	12	result	result	NOUN
gujaf-68	231	13	reveals	reveal	VERB
gujaf-68	231	14	that	that	SCONJ
gujaf-68	231	15	audit	audit	NOUN
gujaf-68	231	16	fees	fee	NOUN
gujaf-68	231	17	have	have	VERB
gujaf-68	231	18	a	a	DET
gujaf-68	231	19	coefficient	coefficient	NOUN
gujaf-68	231	20	of	of	ADP
gujaf-68	231	21	16.91	16.91	NUM
gujaf-68	231	22	with	with	ADP
gujaf-68	231	23	z	z	NOUN
gujaf-68	231	24	-	-	PUNCT
gujaf-68	231	25	value	value	NOUN
gujaf-68	231	26	of	of	ADP
gujaf-68	231	27	6.31and	6.31and	NUM
gujaf-68	231	28	p	p	NOUN
gujaf-68	231	29	-	-	PUNCT
gujaf-68	231	30	value	value	NOUN
gujaf-68	231	31	of	of	ADP
gujaf-68	231	32	0.000	0.000	NUM
gujaf-68	231	33	;	;	PUNCT
gujaf-68	231	34	making	make	VERB
gujaf-68	231	35	it	it	PRON
gujaf-68	231	36	significant	significant	ADJ
gujaf-68	231	37	at	at	ADP
gujaf-68	231	38	1	1	NUM
gujaf-68	231	39	%	%	NOUN
gujaf-68	231	40	level	level	NOUN
gujaf-68	231	41	of	of	ADP
gujaf-68	231	42	significance	significance	NOUN
gujaf-68	231	43	in	in	ADP
gujaf-68	231	44	explaining	explain	VERB
gujaf-68	231	45	audit	audit	NOUN
gujaf-68	231	46	report	report	NOUN
gujaf-68	231	47	lag	lag	NOUN
gujaf-68	231	48	of	of	ADP
gujaf-68	231	49	listed	list	VERB
gujaf-68	231	50	banks	bank	NOUN
gujaf-68	231	51	in	in	ADP
gujaf-68	231	52	nigeria	nigeria	PROPN
gujaf-68	231	53	.	.	PUNCT
gujaf-68	232	1	this	this	PRON
gujaf-68	232	2	signifies	signify	VERB
gujaf-68	232	3	that	that	PRON
gujaf-68	232	4	audit	audit	NOUN
gujaf-68	232	5	fees	fee	NOUN
gujaf-68	232	6	positively	positively	ADV
gujaf-68	232	7	and	and	CCONJ
gujaf-68	232	8	statistically	statistically	ADV
gujaf-68	232	9	influence	influence	NOUN
gujaf-68	232	10	audit	audit	NOUN
gujaf-68	232	11	report	report	NOUN
gujaf-68	232	12	lag	lag	VERB
gujaf-68	232	13	.	.	PUNCT
gujaf-68	233	1	therefore	therefore	ADV
gujaf-68	233	2	,	,	PUNCT
gujaf-68	233	3	as	as	ADP
gujaf-68	233	4	audit	audit	NOUN
gujaf-68	233	5	remuneration	remuneration	NOUN
gujaf-68	233	6	increases	increase	NOUN
gujaf-68	233	7	,	,	PUNCT
gujaf-68	233	8	the	the	DET
gujaf-68	233	9	timeliness	timeliness	NOUN
gujaf-68	233	10	of	of	ADP
gujaf-68	233	11	independent	independent	ADJ
gujaf-68	233	12	auditors‟	auditors‟	PROPN
gujaf-68	233	13	report	report	NOUN
gujaf-68	233	14	decreases	decrease	VERB
gujaf-68	233	15	.	.	PUNCT
gujaf-68	234	1	hence	hence	ADV
gujaf-68	234	2	,	,	PUNCT
gujaf-68	234	3	contrary	contrary	ADV
gujaf-68	234	4	to	to	ADP
gujaf-68	234	5	expectations	expectation	NOUN
gujaf-68	234	6	,	,	PUNCT
gujaf-68	234	7	in	in	ADP
gujaf-68	234	8	the	the	DET
gujaf-68	234	9	pre	pre	PROPN
gujaf-68	234	10	ifrs	ifrs	PROPN
gujaf-68	234	11	period	period	NOUN
gujaf-68	234	12	,	,	PUNCT
gujaf-68	234	13	increasing	increase	VERB
gujaf-68	234	14	audit	audit	NOUN
gujaf-68	234	15	fee	fee	NOUN
gujaf-68	234	16	/	/	SYM
gujaf-68	234	17	remuneration	remuneration	NOUN
gujaf-68	234	18	significantly	significantly	ADV
gujaf-68	234	19	increased	increase	VERB
gujaf-68	234	20	delay	delay	NOUN
gujaf-68	234	21	in	in	ADP
gujaf-68	234	22	the	the	DET
gujaf-68	234	23	report	report	NOUN
gujaf-68	234	24	of	of	ADP
gujaf-68	234	25	independent	independent	ADJ
gujaf-68	234	26	auditor	auditor	NOUN
gujaf-68	234	27	about	about	ADP
gujaf-68	234	28	the	the	DET
gujaf-68	234	29	true	true	ADJ
gujaf-68	234	30	and	and	CCONJ
gujaf-68	234	31	fair	fair	ADJ
gujaf-68	234	32	nature	nature	NOUN
gujaf-68	234	33	of	of	ADP
gujaf-68	234	34	the	the	DET
gujaf-68	234	35	bank‟s	bank‟s	ADJ
gujaf-68	234	36	financial	financial	ADJ
gujaf-68	234	37	statement	statement	NOUN
gujaf-68	234	38	.	.	PUNCT
gujaf-68	235	1	the	the	DET
gujaf-68	235	2	results	result	NOUN
gujaf-68	235	3	for	for	ADP
gujaf-68	235	4	the	the	DET
gujaf-68	235	5	post	post	NOUN
gujaf-68	235	6	ifrs	ifrs	PROPN
gujaf-68	235	7	adoption	adoption	NOUN
gujaf-68	235	8	period	period	NOUN
gujaf-68	235	9	show	show	VERB
gujaf-68	235	10	a	a	DET
gujaf-68	235	11	beta	beta	ADJ
gujaf-68	235	12	coefficient	coefficient	NOUN
gujaf-68	235	13	of	of	ADP
gujaf-68	235	14	1.16	1.16	NUM
gujaf-68	235	15	for	for	ADP
gujaf-68	235	16	the	the	DET
gujaf-68	235	17	effect	effect	NOUN
gujaf-68	235	18	of	of	ADP
gujaf-68	235	19	audit	audit	NOUN
gujaf-68	235	20	fees	fee	NOUN
gujaf-68	235	21	.	.	PUNCT
gujaf-68	236	1	while	while	SCONJ
gujaf-68	236	2	the	the	DET
gujaf-68	236	3	figure	figure	NOUN
gujaf-68	236	4	is	be	AUX
gujaf-68	236	5	also	also	ADV
gujaf-68	236	6	positive	positive	ADJ
gujaf-68	236	7	,	,	PUNCT
gujaf-68	236	8	it	it	PRON
gujaf-68	236	9	is	be	AUX
gujaf-68	236	10	much	much	ADV
gujaf-68	236	11	lower	low	ADJ
gujaf-68	236	12	than	than	ADP
gujaf-68	236	13	that	that	PRON
gujaf-68	236	14	of	of	ADP
gujaf-68	236	15	the	the	DET
gujaf-68	236	16	pre	pre	PROPN
gujaf-68	236	17	ifrs	ifrs	PROPN
gujaf-68	236	18	period	period	NOUN
gujaf-68	236	19	and	and	CCONJ
gujaf-68	236	20	is	be	AUX
gujaf-68	236	21	also	also	ADV
gujaf-68	236	22	statistically	statistically	ADV
gujaf-68	236	23	not	not	PART
gujaf-68	236	24	significant	significant	ADJ
gujaf-68	236	25	.	.	PUNCT
gujaf-68	237	1	overall	overall	ADJ
gujaf-68	237	2	,	,	PUNCT
gujaf-68	237	3	increasing	increase	VERB
gujaf-68	237	4	audit	audit	NOUN
gujaf-68	237	5	fee	fee	NOUN
gujaf-68	237	6	for	for	ADP
gujaf-68	237	7	auditors	auditor	NOUN
gujaf-68	237	8	of	of	ADP
gujaf-68	237	9	listed	list	VERB
gujaf-68	237	10	deposit	deposit	NOUN
gujaf-68	237	11	money	money	NOUN
gujaf-68	237	12	banks	bank	NOUN
gujaf-68	237	13	in	in	ADP
gujaf-68	237	14	nigeria	nigeria	PROPN
gujaf-68	237	15	gusau	gusau	PROPN
gujaf-68	237	16	journal	journal	PROPN
gujaf-68	237	17	of	of	ADP
gujaf-68	237	18	accounting	accounting	NOUN
gujaf-68	237	19	and	and	CCONJ
gujaf-68	237	20	finance	finance	NOUN
gujaf-68	237	21	,	,	PUNCT
gujaf-68	237	22	vol	vol	NOUN
gujaf-68	237	23	.	.	PROPN
gujaf-68	237	24	2	2	NUM
gujaf-68	237	25	,	,	PUNCT
gujaf-68	237	26	issue	issue	NOUN
gujaf-68	237	27	2	2	NUM
gujaf-68	237	28	,	,	PUNCT
gujaf-68	237	29	april	april	PROPN
gujaf-68	237	30	,	,	PUNCT
gujaf-68	237	31	2021	2021	NUM
gujaf-68	237	32	13	13	NUM
gujaf-68	237	33	does	do	AUX
gujaf-68	237	34	not	not	PART
gujaf-68	237	35	reduce	reduce	VERB
gujaf-68	237	36	audit	audit	NOUN
gujaf-68	237	37	report	report	NOUN
gujaf-68	237	38	lag	lag	NOUN
gujaf-68	237	39	.	.	PUNCT
gujaf-68	238	1	moreover	moreover	ADV
gujaf-68	238	2	,	,	PUNCT
gujaf-68	238	3	the	the	DET
gujaf-68	238	4	paired	pair	VERB
gujaf-68	238	5	t	t	PROPN
gujaf-68	238	6	test	test	NOUN
gujaf-68	238	7	indicated	indicate	VERB
gujaf-68	238	8	that	that	SCONJ
gujaf-68	238	9	there	there	PRON
gujaf-68	238	10	is	be	VERB
gujaf-68	238	11	a	a	DET
gujaf-68	238	12	significant	significant	ADJ
gujaf-68	238	13	difference	difference	NOUN
gujaf-68	238	14	of	of	ADP
gujaf-68	238	15	audit	audit	NOUN
gujaf-68	238	16	fee	fee	NOUN
gujaf-68	238	17	before	before	ADP
gujaf-68	238	18	ifrs	ifrs	NOUN
gujaf-68	238	19	adoption	adoption	NOUN
gujaf-68	238	20	at	at	ADP
gujaf-68	238	21	1	1	NUM
gujaf-68	238	22	%	%	NOUN
gujaf-68	238	23	level	level	NOUN
gujaf-68	238	24	of	of	ADP
gujaf-68	238	25	significance	significance	NOUN
gujaf-68	238	26	.	.	PUNCT
gujaf-68	239	1	therefore	therefore	ADV
gujaf-68	239	2	,	,	PUNCT
gujaf-68	239	3	this	this	PRON
gujaf-68	239	4	provides	provide	VERB
gujaf-68	239	5	evidence	evidence	NOUN
gujaf-68	239	6	of	of	ADP
gujaf-68	239	7	rejecting	reject	VERB
gujaf-68	239	8	hypothesis	hypothesis	NOUN
gujaf-68	239	9	two	two	NUM
gujaf-68	239	10	of	of	ADP
gujaf-68	239	11	the	the	DET
gujaf-68	239	12	study	study	NOUN
gujaf-68	239	13	.	.	PUNCT
gujaf-68	240	1	hence	hence	ADV
gujaf-68	240	2	,	,	PUNCT
gujaf-68	240	3	h02	h02	PROPN
gujaf-68	240	4	is	be	AUX
gujaf-68	240	5	rejected	reject	VERB
gujaf-68	240	6	.	.	PUNCT
gujaf-68	241	1	4.2.3	4.2.3	NUM
gujaf-68	241	2	audit	audit	PROPN
gujaf-68	241	3	committee	committee	NOUN
gujaf-68	241	4	financial	financial	ADJ
gujaf-68	241	5	expertise	expertise	NOUN
gujaf-68	241	6	and	and	CCONJ
gujaf-68	241	7	audit	audit	NOUN
gujaf-68	241	8	report	report	NOUN
gujaf-68	241	9	lag	lag	VERB
gujaf-68	241	10	the	the	DET
gujaf-68	241	11	pre	pre	PROPN
gujaf-68	241	12	ifrs	ifrs	PROPN
gujaf-68	241	13	adoption	adoption	NOUN
gujaf-68	241	14	results	result	NOUN
gujaf-68	241	15	reveal	reveal	VERB
gujaf-68	241	16	that	that	SCONJ
gujaf-68	241	17	audit	audit	NOUN
gujaf-68	241	18	committee	committee	NOUN
gujaf-68	241	19	financial	financial	ADJ
gujaf-68	241	20	expertise	expertise	NOUN
gujaf-68	241	21	has	have	VERB
gujaf-68	241	22	a	a	DET
gujaf-68	241	23	coefficient	coefficient	NOUN
gujaf-68	241	24	of	of	ADP
gujaf-68	241	25	6.95	6.95	NUM
gujaf-68	241	26	with	with	ADP
gujaf-68	241	27	z	z	NOUN
gujaf-68	241	28	-	-	PUNCT
gujaf-68	241	29	value	value	NOUN
gujaf-68	241	30	of	of	ADP
gujaf-68	241	31	0.48	0.48	NUM
gujaf-68	241	32	p	p	NOUN
gujaf-68	241	33	-	-	PUNCT
gujaf-68	241	34	value	value	NOUN
gujaf-68	241	35	of	of	ADP
gujaf-68	241	36	0.63	0.63	NUM
gujaf-68	241	37	.	.	PUNCT
gujaf-68	242	1	this	this	PRON
gujaf-68	242	2	shows	show	VERB
gujaf-68	242	3	that	that	SCONJ
gujaf-68	242	4	while	while	SCONJ
gujaf-68	242	5	there	there	PRON
gujaf-68	242	6	is	be	VERB
gujaf-68	242	7	a	a	DET
gujaf-68	242	8	positive	positive	ADJ
gujaf-68	242	9	association	association	NOUN
gujaf-68	242	10	between	between	ADP
gujaf-68	242	11	audit	audit	NOUN
gujaf-68	242	12	committee	committee	NOUN
gujaf-68	242	13	financial	financial	ADJ
gujaf-68	242	14	expertise	expertise	NOUN
gujaf-68	242	15	and	and	CCONJ
gujaf-68	242	16	audit	audit	NOUN
gujaf-68	242	17	delay	delay	NOUN
gujaf-68	242	18	,	,	PUNCT
gujaf-68	242	19	the	the	DET
gujaf-68	242	20	relationship	relationship	NOUN
gujaf-68	242	21	is	be	AUX
gujaf-68	242	22	not	not	PART
gujaf-68	242	23	significant	significant	ADJ
gujaf-68	242	24	.	.	PUNCT
gujaf-68	243	1	however	however	ADV
gujaf-68	243	2	,	,	PUNCT
gujaf-68	243	3	the	the	DET
gujaf-68	243	4	post	post	NOUN
gujaf-68	243	5	ifrs	ifrs	PROPN
gujaf-68	243	6	adoption	adoption	NOUN
gujaf-68	243	7	result	result	NOUN
gujaf-68	243	8	indicates	indicate	VERB
gujaf-68	243	9	that	that	SCONJ
gujaf-68	243	10	audit	audit	NOUN
gujaf-68	243	11	committee	committee	NOUN
gujaf-68	243	12	financial	financial	ADJ
gujaf-68	243	13	expertise	expertise	NOUN
gujaf-68	243	14	is	be	AUX
gujaf-68	243	15	negatively	negatively	ADV
gujaf-68	243	16	and	and	CCONJ
gujaf-68	243	17	significantly	significantly	ADV
gujaf-68	243	18	associated	associate	VERB
gujaf-68	243	19	with	with	ADP
gujaf-68	243	20	audit	audit	NOUN
gujaf-68	243	21	report	report	NOUN
gujaf-68	243	22	lag	lag	VERB
gujaf-68	243	23	in	in	ADP
gujaf-68	243	24	determining	determine	VERB
gujaf-68	243	25	the	the	DET
gujaf-68	243	26	timeliness	timeliness	NOUN
gujaf-68	243	27	of	of	ADP
gujaf-68	243	28	audit	audit	NOUN
gujaf-68	243	29	reports	report	NOUN
gujaf-68	243	30	for	for	ADP
gujaf-68	243	31	listed	list	VERB
gujaf-68	243	32	dmbs	dmb	NOUN
gujaf-68	243	33	in	in	ADP
gujaf-68	243	34	nigeria	nigeria	PROPN
gujaf-68	243	35	.	.	PUNCT
gujaf-68	244	1	the	the	DET
gujaf-68	244	2	post	post	PROPN
gujaf-68	244	3	ifrs	ifrs	PROPN
gujaf-68	244	4	adoption	adoption	NOUN
gujaf-68	244	5	beta	beta	NOUN
gujaf-68	244	6	coefficient	coefficient	NOUN
gujaf-68	244	7	of	of	ADP
gujaf-68	244	8	-12.04	-12.04	PROPN
gujaf-68	244	9	with	with	ADP
gujaf-68	244	10	a	a	DET
gujaf-68	244	11	t	t	NOUN
gujaf-68	244	12	-	-	PUNCT
gujaf-68	244	13	value	value	NOUN
gujaf-68	244	14	of	of	ADP
gujaf-68	244	15	-6.69	-6.69	NOUN
gujaf-68	244	16	is	be	AUX
gujaf-68	244	17	significant	significant	ADJ
gujaf-68	244	18	at	at	ADP
gujaf-68	244	19	1	1	NUM
gujaf-68	244	20	%	%	NOUN
gujaf-68	244	21	level	level	NOUN
gujaf-68	244	22	.	.	PUNCT
gujaf-68	245	1	this	this	PRON
gujaf-68	245	2	shows	show	VERB
gujaf-68	245	3	that	that	SCONJ
gujaf-68	245	4	,	,	PUNCT
gujaf-68	245	5	following	follow	VERB
gujaf-68	245	6	the	the	DET
gujaf-68	245	7	adoption	adoption	NOUN
gujaf-68	245	8	of	of	ADP
gujaf-68	245	9	ifrs	ifrs	PROPN
gujaf-68	245	10	,	,	PUNCT
gujaf-68	245	11	the	the	DET
gujaf-68	245	12	effect	effect	NOUN
gujaf-68	245	13	of	of	ADP
gujaf-68	245	14	audit	audit	NOUN
gujaf-68	245	15	committee	committee	NOUN
gujaf-68	245	16	financial	financial	ADJ
gujaf-68	245	17	expertise	expertise	NOUN
gujaf-68	245	18	on	on	ADP
gujaf-68	245	19	the	the	DET
gujaf-68	245	20	timeliness	timeliness	NOUN
gujaf-68	245	21	of	of	ADP
gujaf-68	245	22	independent	independent	ADJ
gujaf-68	245	23	auditor	auditor	NOUN
gujaf-68	245	24	report	report	NOUN
gujaf-68	245	25	on	on	ADP
gujaf-68	245	26	financial	financial	ADJ
gujaf-68	245	27	statements	statement	NOUN
gujaf-68	245	28	of	of	ADP
gujaf-68	245	29	banks	bank	NOUN
gujaf-68	245	30	has	have	AUX
gujaf-68	245	31	increased	increase	VERB
gujaf-68	245	32	.	.	PUNCT
gujaf-68	246	1	the	the	DET
gujaf-68	246	2	post	post	PROPN
gujaf-68	246	3	ifrs	ifrs	PROPN
gujaf-68	246	4	adoption	adoption	NOUN
gujaf-68	246	5	finding	find	VERB
gujaf-68	246	6	supports	support	VERB
gujaf-68	246	7	that	that	PRON
gujaf-68	246	8	of	of	ADP
gujaf-68	246	9	hayes	hayes	PROPN
gujaf-68	246	10	(	(	PUNCT
gujaf-68	246	11	2014	2014	NUM
gujaf-68	246	12	)	)	PUNCT
gujaf-68	246	13	,	,	PUNCT
gujaf-68	246	14	cohen	cohen	PROPN
gujaf-68	246	15	et	et	PROPN
gujaf-68	246	16	al	al	PROPN
gujaf-68	246	17	.	.	PROPN
gujaf-68	247	1	(	(	PUNCT
gujaf-68	247	2	2014	2014	NUM
gujaf-68	247	3	)	)	PUNCT
gujaf-68	247	4	and	and	CCONJ
gujaf-68	247	5	habib	habib	PROPN
gujaf-68	247	6	and	and	CCONJ
gujaf-68	247	7	bhuiyan	bhuiyan	PROPN
gujaf-68	247	8	(	(	PUNCT
gujaf-68	247	9	2011	2011	NUM
gujaf-68	247	10	)	)	PUNCT
gujaf-68	247	11	.	.	PUNCT
gujaf-68	248	1	in	in	ADP
gujaf-68	248	2	addition	addition	NOUN
gujaf-68	248	3	,	,	PUNCT
gujaf-68	248	4	the	the	DET
gujaf-68	248	5	paired	pair	VERB
gujaf-68	248	6	t	t	PROPN
gujaf-68	248	7	test	test	NOUN
gujaf-68	248	8	shows	show	VERB
gujaf-68	248	9	that	that	SCONJ
gujaf-68	248	10	there	there	PRON
gujaf-68	248	11	is	be	VERB
gujaf-68	248	12	a	a	DET
gujaf-68	248	13	significant	significant	ADJ
gujaf-68	248	14	difference	difference	NOUN
gujaf-68	248	15	of	of	ADP
gujaf-68	248	16	audit	audit	NOUN
gujaf-68	248	17	committee	committee	NOUN
gujaf-68	248	18	financial	financial	ADJ
gujaf-68	248	19	expertise	expertise	NOUN
gujaf-68	248	20	after	after	ADP
gujaf-68	248	21	ifrs	ifrs	NOUN
gujaf-68	248	22	adoption	adoption	NOUN
gujaf-68	248	23	at	at	ADP
gujaf-68	248	24	1	1	NUM
gujaf-68	248	25	%	%	NOUN
gujaf-68	248	26	level	level	NOUN
gujaf-68	248	27	of	of	ADP
gujaf-68	248	28	significance	significance	NOUN
gujaf-68	248	29	.	.	PUNCT
gujaf-68	249	1	therefore	therefore	ADV
gujaf-68	249	2	,	,	PUNCT
gujaf-68	249	3	this	this	PRON
gujaf-68	249	4	provides	provide	VERB
gujaf-68	249	5	evidence	evidence	NOUN
gujaf-68	249	6	of	of	ADP
gujaf-68	249	7	rejecting	reject	VERB
gujaf-68	249	8	hypothesis	hypothesis	NOUN
gujaf-68	249	9	three	three	NUM
gujaf-68	249	10	of	of	ADP
gujaf-68	249	11	the	the	DET
gujaf-68	249	12	study	study	NOUN
gujaf-68	249	13	after	after	ADP
gujaf-68	249	14	ifrs	ifrs	NOUN
gujaf-68	249	15	adoption	adoption	NOUN
gujaf-68	249	16	of	of	ADP
gujaf-68	249	17	banks	bank	NOUN
gujaf-68	249	18	in	in	ADP
gujaf-68	249	19	nigeria	nigeria	PROPN
gujaf-68	249	20	.	.	PUNCT
gujaf-68	250	1	hence	hence	ADV
gujaf-68	250	2	,	,	PUNCT
gujaf-68	250	3	h03	h03	NOUN
gujaf-68	250	4	is	be	AUX
gujaf-68	250	5	rejected	reject	VERB
gujaf-68	250	6	.	.	PUNCT
gujaf-68	251	1	4.2.4	4.2.4	NUM
gujaf-68	251	2	audit	audit	NOUN
gujaf-68	251	3	committee	committee	NOUN
gujaf-68	251	4	firm	firm	ADJ
gujaf-68	251	5	rotation	rotation	NOUN
gujaf-68	251	6	and	and	CCONJ
gujaf-68	251	7	audit	audit	NOUN
gujaf-68	251	8	report	report	NOUN
gujaf-68	251	9	lag	lag	VERB
gujaf-68	251	10	the	the	DET
gujaf-68	251	11	pre	pre	PROPN
gujaf-68	251	12	ifrs	ifrs	PROPN
gujaf-68	251	13	adoption	adoption	NOUN
gujaf-68	251	14	result	result	VERB
gujaf-68	251	15	in	in	ADP
gujaf-68	251	16	respect	respect	NOUN
gujaf-68	251	17	of	of	ADP
gujaf-68	251	18	the	the	DET
gujaf-68	251	19	association	association	NOUN
gujaf-68	251	20	between	between	ADP
gujaf-68	251	21	audit	audit	PROPN
gujaf-68	251	22	committee	committee	NOUN
gujaf-68	251	23	firm	firm	ADJ
gujaf-68	251	24	rotation	rotation	NOUN
gujaf-68	251	25	and	and	CCONJ
gujaf-68	251	26	audit	audit	NOUN
gujaf-68	251	27	report	report	NOUN
gujaf-68	251	28	lag	lag	NOUN
gujaf-68	251	29	reveals	reveal	VERB
gujaf-68	251	30	that	that	SCONJ
gujaf-68	251	31	audit	audit	NOUN
gujaf-68	251	32	firm	firm	ADJ
gujaf-68	251	33	rotation	rotation	NOUN
gujaf-68	251	34	has	have	VERB
gujaf-68	251	35	a	a	DET
gujaf-68	251	36	beta	beta	ADJ
gujaf-68	251	37	coefficient	coefficient	NOUN
gujaf-68	251	38	of	of	ADP
gujaf-68	251	39	-30.39	-30.39	PROPN
gujaf-68	251	40	with	with	ADP
gujaf-68	251	41	z	z	NOUN
gujaf-68	251	42	-	-	PUNCT
gujaf-68	251	43	value	value	NOUN
gujaf-68	251	44	of	of	ADP
gujaf-68	251	45	-2.05	-2.05	ADJ
gujaf-68	251	46	making	make	VERB
gujaf-68	251	47	the	the	DET
gujaf-68	251	48	association	association	NOUN
gujaf-68	251	49	statistically	statistically	ADV
gujaf-68	251	50	significant	significant	ADJ
gujaf-68	251	51	.	.	PUNCT
gujaf-68	252	1	the	the	DET
gujaf-68	252	2	sign	sign	NOUN
gujaf-68	252	3	of	of	ADP
gujaf-68	252	4	the	the	DET
gujaf-68	252	5	coefficient	coefficient	NOUN
gujaf-68	252	6	is	be	AUX
gujaf-68	252	7	negative	negative	ADJ
gujaf-68	252	8	implying	implying	ADJ
gujaf-68	252	9	that	that	SCONJ
gujaf-68	252	10	rotating	rotate	VERB
gujaf-68	252	11	the	the	DET
gujaf-68	252	12	services	service	NOUN
gujaf-68	252	13	of	of	ADP
gujaf-68	252	14	an	an	DET
gujaf-68	252	15	auditor	auditor	NOUN
gujaf-68	252	16	reduces	reduce	VERB
gujaf-68	252	17	the	the	DET
gujaf-68	252	18	delay	delay	NOUN
gujaf-68	252	19	of	of	ADP
gujaf-68	252	20	audit	audit	NOUN
gujaf-68	252	21	report	report	NOUN
gujaf-68	252	22	before	before	ADP
gujaf-68	252	23	the	the	DET
gujaf-68	252	24	ifrs	ifrs	PROPN
gujaf-68	252	25	mandatory	mandatory	ADJ
gujaf-68	252	26	adoption	adoption	NOUN
gujaf-68	252	27	.	.	PUNCT
gujaf-68	253	1	however	however	ADV
gujaf-68	253	2	,	,	PUNCT
gujaf-68	253	3	while	while	SCONJ
gujaf-68	253	4	the	the	DET
gujaf-68	253	5	post	post	NOUN
gujaf-68	253	6	ifrs	ifrs	PROPN
gujaf-68	253	7	adoption	adoption	NOUN
gujaf-68	253	8	result	result	NOUN
gujaf-68	253	9	indicates	indicate	VERB
gujaf-68	253	10	that	that	SCONJ
gujaf-68	253	11	audit	audit	NOUN
gujaf-68	253	12	firm	firm	ADJ
gujaf-68	253	13	rotation	rotation	NOUN
gujaf-68	253	14	is	be	AUX
gujaf-68	253	15	negatively	negatively	ADV
gujaf-68	253	16	related	relate	VERB
gujaf-68	253	17	to	to	PART
gujaf-68	253	18	audit	audit	NOUN
gujaf-68	253	19	report	report	NOUN
gujaf-68	253	20	lag	lag	NOUN
gujaf-68	253	21	,	,	PUNCT
gujaf-68	253	22	the	the	DET
gujaf-68	253	23	relationship	relationship	NOUN
gujaf-68	253	24	is	be	AUX
gujaf-68	253	25	statistically	statistically	ADV
gujaf-68	253	26	not	not	PART
gujaf-68	253	27	significant	significant	ADJ
gujaf-68	253	28	.	.	PUNCT
gujaf-68	254	1	post	post	VERB
gujaf-68	254	2	ifrs	ifrs	ADJ
gujaf-68	254	3	adoption	adoption	NOUN
gujaf-68	254	4	beta	beta	NOUN
gujaf-68	254	5	coefficient	coefficient	NOUN
gujaf-68	254	6	of	of	ADP
gujaf-68	254	7	-0.60	-0.60	NUM
gujaf-68	254	8	is	be	AUX
gujaf-68	254	9	both	both	PRON
gujaf-68	254	10	low	low	ADJ
gujaf-68	254	11	and	and	CCONJ
gujaf-68	254	12	its	its	PRON
gujaf-68	254	13	t	t	NOUN
gujaf-68	254	14	-	-	PUNCT
gujaf-68	254	15	value	value	NOUN
gujaf-68	254	16	of	of	ADP
gujaf-68	254	17	-0.48	-0.48	PROPN
gujaf-68	254	18	makes	make	VERB
gujaf-68	254	19	it	it	PRON
gujaf-68	254	20	not	not	PART
gujaf-68	254	21	significant	significant	ADJ
gujaf-68	254	22	at	at	ADP
gujaf-68	254	23	either	either	CCONJ
gujaf-68	254	24	1	1	NUM
gujaf-68	254	25	%	%	NOUN
gujaf-68	254	26	,	,	PUNCT
gujaf-68	254	27	5	5	NUM
gujaf-68	254	28	%	%	NOUN
gujaf-68	254	29	or	or	CCONJ
gujaf-68	254	30	10	10	NUM
gujaf-68	254	31	%	%	NOUN
gujaf-68	254	32	levels	level	NOUN
gujaf-68	254	33	.	.	PUNCT
gujaf-68	255	1	therefore	therefore	ADV
gujaf-68	255	2	,	,	PUNCT
gujaf-68	255	3	by	by	ADP
gujaf-68	255	4	comparison	comparison	NOUN
gujaf-68	255	5	the	the	DET
gujaf-68	255	6	coefficient	coefficient	NOUN
gujaf-68	255	7	value	value	NOUN
gujaf-68	255	8	of	of	ADP
gujaf-68	255	9	ifrs	ifrs	ADJ
gujaf-68	255	10	adoption	adoption	NOUN
gujaf-68	255	11	higher	high	ADJ
gujaf-68	255	12	than	than	ADP
gujaf-68	255	13	that	that	DET
gujaf-68	255	14	post	post	NOUN
gujaf-68	255	15	ifrs	ifrs	ADJ
gujaf-68	255	16	adoption	adoption	NOUN
gujaf-68	255	17	which	which	PRON
gujaf-68	255	18	could	could	AUX
gujaf-68	255	19	be	be	AUX
gujaf-68	255	20	concluded	conclude	VERB
gujaf-68	255	21	that	that	SCONJ
gujaf-68	255	22	rotating	rotate	VERB
gujaf-68	255	23	the	the	DET
gujaf-68	255	24	services	service	NOUN
gujaf-68	255	25	of	of	ADP
gujaf-68	255	26	an	an	DET
gujaf-68	255	27	independent	independent	ADJ
gujaf-68	255	28	auditor	auditor	NOUN
gujaf-68	255	29	before	before	SCONJ
gujaf-68	255	30	the	the	DET
gujaf-68	255	31	ifrs	ifrs	PROPN
gujaf-68	255	32	adoption	adoption	NOUN
gujaf-68	255	33	is	be	AUX
gujaf-68	255	34	better	well	ADJ
gujaf-68	255	35	in	in	ADP
gujaf-68	255	36	reducing	reduce	VERB
gujaf-68	255	37	delay	delay	NOUN
gujaf-68	255	38	of	of	ADP
gujaf-68	255	39	report	report	NOUN
gujaf-68	255	40	by	by	ADP
gujaf-68	255	41	the	the	DET
gujaf-68	255	42	external	external	ADJ
gujaf-68	255	43	auditor	auditor	NOUN
gujaf-68	255	44	.	.	PUNCT
gujaf-68	256	1	moreover	moreover	ADV
gujaf-68	256	2	,	,	PUNCT
gujaf-68	256	3	the	the	DET
gujaf-68	256	4	paired	pair	VERB
gujaf-68	256	5	t	t	PROPN
gujaf-68	256	6	test	test	NOUN
gujaf-68	256	7	specified	specify	VERB
gujaf-68	256	8	that	that	SCONJ
gujaf-68	256	9	there	there	PRON
gujaf-68	256	10	is	be	VERB
gujaf-68	256	11	a	a	DET
gujaf-68	256	12	significant	significant	ADJ
gujaf-68	256	13	difference	difference	NOUN
gujaf-68	256	14	of	of	ADP
gujaf-68	256	15	audit	audit	NOUN
gujaf-68	256	16	firm	firm	ADJ
gujaf-68	256	17	rotation	rotation	NOUN
gujaf-68	256	18	before	before	ADP
gujaf-68	256	19	ifrs	ifrs	NOUN
gujaf-68	256	20	adoption	adoption	NOUN
gujaf-68	256	21	at	at	ADP
gujaf-68	256	22	1	1	NUM
gujaf-68	256	23	%	%	NOUN
gujaf-68	256	24	level	level	NOUN
gujaf-68	256	25	of	of	ADP
gujaf-68	256	26	significance	significance	NOUN
gujaf-68	256	27	.	.	PUNCT
gujaf-68	257	1	therefore	therefore	ADV
gujaf-68	257	2	,	,	PUNCT
gujaf-68	257	3	this	this	PRON
gujaf-68	257	4	provides	provide	VERB
gujaf-68	257	5	evidence	evidence	NOUN
gujaf-68	257	6	of	of	ADP
gujaf-68	257	7	rejecting	reject	VERB
gujaf-68	257	8	hypothesis	hypothesis	NOUN
gujaf-68	257	9	one	one	NUM
gujaf-68	257	10	of	of	ADP
gujaf-68	257	11	the	the	DET
gujaf-68	257	12	study	study	NOUN
gujaf-68	257	13	.	.	PUNCT
gujaf-68	258	1	hence	hence	ADV
gujaf-68	258	2	,	,	PUNCT
gujaf-68	258	3	h01	h01	PROPN
gujaf-68	258	4	is	be	AUX
gujaf-68	258	5	rejected	reject	VERB
gujaf-68	258	6	.	.	PUNCT
gujaf-68	259	1	therefore	therefore	ADV
gujaf-68	259	2	,	,	PUNCT
gujaf-68	259	3	this	this	PRON
gujaf-68	259	4	provides	provide	VERB
gujaf-68	259	5	evidence	evidence	NOUN
gujaf-68	259	6	of	of	ADP
gujaf-68	259	7	rejecting	reject	VERB
gujaf-68	259	8	hypothesis	hypothesis	NOUN
gujaf-68	259	9	four	four	NUM
gujaf-68	259	10	of	of	ADP
gujaf-68	259	11	the	the	DET
gujaf-68	259	12	study	study	NOUN
gujaf-68	259	13	before	before	ADP
gujaf-68	259	14	ifrs	ifrs	PROPN
gujaf-68	259	15	adoption	adoption	NOUN
gujaf-68	259	16	of	of	ADP
gujaf-68	259	17	banks	bank	NOUN
gujaf-68	259	18	in	in	ADP
gujaf-68	259	19	nigeria	nigeria	PROPN
gujaf-68	259	20	.	.	PUNCT
gujaf-68	260	1	hence	hence	ADV
gujaf-68	260	2	,	,	PUNCT
gujaf-68	260	3	h04	h04	PROPN
gujaf-68	260	4	is	be	AUX
gujaf-68	260	5	rejected	reject	VERB
gujaf-68	260	6	.	.	PUNCT
gujaf-68	261	1	4.2.5	4.2.5	NUM
gujaf-68	261	2	audit	audit	NOUN
gujaf-68	261	3	exercise	exercise	NOUN
gujaf-68	261	4	quality	quality	NOUN
gujaf-68	261	5	and	and	CCONJ
gujaf-68	261	6	audit	audit	NOUN
gujaf-68	261	7	report	report	NOUN
gujaf-68	261	8	lag	lag	VERB
gujaf-68	261	9	the	the	DET
gujaf-68	261	10	result	result	NOUN
gujaf-68	261	11	for	for	ADP
gujaf-68	261	12	pre	pre	ADJ
gujaf-68	261	13	ifrs	ifrs	PROPN
gujaf-68	261	14	adoption	adoption	NOUN
gujaf-68	261	15	reveals	reveal	VERB
gujaf-68	261	16	that	that	SCONJ
gujaf-68	261	17	audit	audit	NOUN
gujaf-68	261	18	exercise	exercise	NOUN
gujaf-68	261	19	quality	quality	NOUN
gujaf-68	261	20	with	with	ADP
gujaf-68	261	21	coefficient	coefficient	NOUN
gujaf-68	261	22	of	of	ADP
gujaf-68	261	23	15.70	15.70	NUM
gujaf-68	261	24	has	have	VERB
gujaf-68	261	25	a	a	DET
gujaf-68	261	26	z	z	NOUN
gujaf-68	261	27	-	-	PUNCT
gujaf-68	261	28	value	value	NOUN
gujaf-68	261	29	of	of	ADP
gujaf-68	261	30	1.16	1.16	NUM
gujaf-68	261	31	and	and	CCONJ
gujaf-68	261	32	a	a	DET
gujaf-68	261	33	p	p	NOUN
gujaf-68	261	34	-	-	PUNCT
gujaf-68	261	35	value	value	NOUN
gujaf-68	261	36	of	of	ADP
gujaf-68	261	37	0.248	0.248	NUM
gujaf-68	261	38	;	;	PUNCT
gujaf-68	261	39	making	make	VERB
gujaf-68	261	40	it	it	PRON
gujaf-68	261	41	not	not	PART
gujaf-68	261	42	significant	significant	ADJ
gujaf-68	261	43	in	in	ADP
gujaf-68	261	44	explaining	explain	VERB
gujaf-68	261	45	audit	audit	NOUN
gujaf-68	261	46	report	report	NOUN
gujaf-68	261	47	lag	lag	NOUN
gujaf-68	261	48	of	of	ADP
gujaf-68	261	49	listed	list	VERB
gujaf-68	261	50	banks	bank	NOUN
gujaf-68	261	51	in	in	ADP
gujaf-68	261	52	nigeria	nigeria	PROPN
gujaf-68	261	53	.	.	PUNCT
gujaf-68	262	1	however	however	ADV
gujaf-68	262	2	,	,	PUNCT
gujaf-68	262	3	post	post	PROPN
gujaf-68	262	4	ifrs	ifrs	NOUN
gujaf-68	262	5	adoption	adoption	NOUN
gujaf-68	262	6	,	,	PUNCT
gujaf-68	262	7	the	the	DET
gujaf-68	262	8	result	result	NOUN
gujaf-68	262	9	indicates	indicate	VERB
gujaf-68	262	10	that	that	SCONJ
gujaf-68	262	11	audit	audit	NOUN
gujaf-68	262	12	exercise	exercise	NOUN
gujaf-68	262	13	quality	quality	NOUN
gujaf-68	262	14	is	be	AUX
gujaf-68	262	15	positively	positively	ADV
gujaf-68	262	16	and	and	CCONJ
gujaf-68	262	17	significantly	significantly	ADV
gujaf-68	262	18	associated	associate	VERB
gujaf-68	262	19	with	with	ADP
gujaf-68	262	20	audit	audit	NOUN
gujaf-68	262	21	report	report	NOUN
gujaf-68	262	22	lag	lag	VERB
gujaf-68	262	23	in	in	ADP
gujaf-68	262	24	determining	determine	VERB
gujaf-68	262	25	the	the	DET
gujaf-68	262	26	timeliness	timeliness	NOUN
gujaf-68	262	27	of	of	ADP
gujaf-68	262	28	audit	audit	NOUN
gujaf-68	262	29	reports	report	NOUN
gujaf-68	262	30	.	.	PUNCT
gujaf-68	263	1	post	post	PROPN
gujaf-68	263	2	ifrs	ifrs	ADJ
gujaf-68	263	3	adoption	adoption	NOUN
gujaf-68	263	4	beta	beta	NOUN
gujaf-68	263	5	coefficient	coefficient	NOUN
gujaf-68	263	6	of	of	ADP
gujaf-68	263	7	2.57	2.57	NUM
gujaf-68	263	8	and	and	CCONJ
gujaf-68	263	9	a	a	DET
gujaf-68	263	10	t	t	NOUN
gujaf-68	263	11	-	-	PUNCT
gujaf-68	263	12	value	value	NOUN
gujaf-68	263	13	of	of	ADP
gujaf-68	263	14	1.72	1.72	NUM
gujaf-68	263	15	is	be	AUX
gujaf-68	263	16	significant	significant	ADJ
gujaf-68	263	17	at	at	ADP
gujaf-68	263	18	10	10	NUM
gujaf-68	263	19	%	%	NOUN
gujaf-68	263	20	level	level	NOUN
gujaf-68	263	21	.	.	PUNCT
gujaf-68	264	1	this	this	PRON
gujaf-68	264	2	shows	show	VERB
gujaf-68	264	3	that	that	SCONJ
gujaf-68	264	4	with	with	ADP
gujaf-68	264	5	ifrs	ifrs	ADJ
gujaf-68	264	6	adoption	adoption	NOUN
gujaf-68	264	7	,	,	PUNCT
gujaf-68	264	8	audit	audit	NOUN
gujaf-68	264	9	exercise	exercise	NOUN
gujaf-68	264	10	quality	quality	NOUN
gujaf-68	264	11	decreased	decrease	VERB
gujaf-68	264	12	the	the	DET
gujaf-68	264	13	timeliness	timeliness	NOUN
gujaf-68	264	14	of	of	ADP
gujaf-68	264	15	independent	independent	ADJ
gujaf-68	264	16	auditor	auditor	NOUN
gujaf-68	264	17	report	report	NOUN
gujaf-68	264	18	on	on	ADP
gujaf-68	264	19	financial	financial	ADJ
gujaf-68	264	20	statements	statement	NOUN
gujaf-68	264	21	of	of	ADP
gujaf-68	264	22	banks	bank	NOUN
gujaf-68	264	23	.	.	PUNCT
gujaf-68	265	1	this	this	PRON
gujaf-68	265	2	is	be	AUX
gujaf-68	265	3	contrary	contrary	ADJ
gujaf-68	265	4	to	to	ADP
gujaf-68	265	5	the	the	DET
gujaf-68	265	6	fact	fact	NOUN
gujaf-68	265	7	that	that	SCONJ
gujaf-68	265	8	adoption	adoption	NOUN
gujaf-68	265	9	of	of	ADP
gujaf-68	265	10	ifrs	ifrs	PROPN
gujaf-68	265	11	by	by	ADP
gujaf-68	265	12	nigerian	nigerian	PROPN
gujaf-68	265	13	listed	list	VERB
gujaf-68	265	14	deposit	deposit	NOUN
gujaf-68	265	15	money	money	NOUN
gujaf-68	265	16	banks	bank	NOUN
gujaf-68	265	17	(	(	PUNCT
gujaf-68	265	18	mdbs	mdbs	X
gujaf-68	265	19	)	)	PUNCT
gujaf-68	265	20	ensured	ensure	VERB
gujaf-68	265	21	better	well	ADJ
gujaf-68	265	22	and	and	CCONJ
gujaf-68	265	23	qualitative	qualitative	ADJ
gujaf-68	265	24	audit	audit	NOUN
gujaf-68	265	25	work	work	NOUN
gujaf-68	265	26	/	/	SYM
gujaf-68	265	27	exercise	exercise	NOUN
gujaf-68	265	28	,	,	PUNCT
gujaf-68	265	29	which	which	PRON
gujaf-68	265	30	ought	ought	AUX
gujaf-68	265	31	to	to	PART
gujaf-68	265	32	have	have	AUX
gujaf-68	265	33	reduced	reduce	VERB
gujaf-68	265	34	the	the	DET
gujaf-68	265	35	timeliness	timeliness	NOUN
gujaf-68	265	36	of	of	ADP
gujaf-68	265	37	independent	independent	ADJ
gujaf-68	265	38	auditor‟s	auditor‟s	PROPN
gujaf-68	265	39	report	report	NOUN
gujaf-68	265	40	about	about	ADP
gujaf-68	265	41	the	the	DET
gujaf-68	265	42	true	true	ADJ
gujaf-68	265	43	and	and	CCONJ
gujaf-68	265	44	fairness	fairness	NOUN
gujaf-68	265	45	of	of	ADP
gujaf-68	265	46	financial	financial	ADJ
gujaf-68	265	47	statements	statement	NOUN
gujaf-68	265	48	prepared	prepare	VERB
gujaf-68	265	49	by	by	ADP
gujaf-68	265	50	the	the	DET
gujaf-68	265	51	gusau	gusau	ADJ
gujaf-68	265	52	journal	journal	NOUN
gujaf-68	265	53	of	of	ADP
gujaf-68	265	54	accounting	accounting	NOUN
gujaf-68	265	55	and	and	CCONJ
gujaf-68	265	56	finance	finance	NOUN
gujaf-68	265	57	,	,	PUNCT
gujaf-68	265	58	vol	vol	NOUN
gujaf-68	265	59	.	.	PROPN
gujaf-68	265	60	2	2	NUM
gujaf-68	265	61	,	,	PUNCT
gujaf-68	265	62	issue	issue	NOUN
gujaf-68	265	63	2	2	NUM
gujaf-68	265	64	,	,	PUNCT
gujaf-68	265	65	april	april	PROPN
gujaf-68	265	66	,	,	PUNCT
gujaf-68	265	67	2021	2021	NUM
gujaf-68	265	68	14	14	NUM
gujaf-68	265	69	management	management	NOUN
gujaf-68	265	70	of	of	ADP
gujaf-68	265	71	these	these	DET
gujaf-68	265	72	banks	bank	NOUN
gujaf-68	265	73	.	.	PUNCT
gujaf-68	266	1	overall	overall	ADJ
gujaf-68	266	2	,	,	PUNCT
gujaf-68	266	3	for	for	ADP
gujaf-68	266	4	both	both	DET
gujaf-68	266	5	pre	pre	ADJ
gujaf-68	266	6	and	and	CCONJ
gujaf-68	266	7	post	post	VERB
gujaf-68	266	8	ifrs	ifrs	PROPN
gujaf-68	266	9	coefficient	coefficient	NOUN
gujaf-68	266	10	audit	audit	NOUN
gujaf-68	266	11	exercise	exercise	NOUN
gujaf-68	266	12	quality	quality	NOUN
gujaf-68	266	13	has	have	VERB
gujaf-68	266	14	the	the	DET
gujaf-68	266	15	effect	effect	NOUN
gujaf-68	266	16	of	of	ADP
gujaf-68	266	17	increasing	increase	VERB
gujaf-68	266	18	audit	audit	NOUN
gujaf-68	266	19	report	report	NOUN
gujaf-68	266	20	lag	lag	NOUN
gujaf-68	266	21	of	of	ADP
gujaf-68	266	22	banks	bank	NOUN
gujaf-68	266	23	in	in	ADP
gujaf-68	266	24	nigeria	nigeria	PROPN
gujaf-68	266	25	.	.	PUNCT
gujaf-68	267	1	moreover	moreover	ADV
gujaf-68	267	2	,	,	PUNCT
gujaf-68	267	3	the	the	DET
gujaf-68	267	4	paired	pair	VERB
gujaf-68	267	5	t	t	PROPN
gujaf-68	267	6	test	test	NOUN
gujaf-68	267	7	indicated	indicate	VERB
gujaf-68	267	8	that	that	SCONJ
gujaf-68	267	9	there	there	PRON
gujaf-68	267	10	is	be	VERB
gujaf-68	267	11	no	no	DET
gujaf-68	267	12	significant	significant	ADJ
gujaf-68	267	13	difference	difference	NOUN
gujaf-68	267	14	of	of	ADP
gujaf-68	267	15	audit	audit	NOUN
gujaf-68	267	16	exercise	exercise	NOUN
gujaf-68	267	17	quality	quality	NOUN
gujaf-68	267	18	before	before	ADP
gujaf-68	267	19	and	and	CCONJ
gujaf-68	267	20	after	after	ADP
gujaf-68	267	21	ifrs	ifrs	NOUN
gujaf-68	267	22	adoption	adoption	NOUN
gujaf-68	267	23	at	at	ADP
gujaf-68	267	24	any	any	DET
gujaf-68	267	25	acceptable	acceptable	ADJ
gujaf-68	267	26	level	level	NOUN
gujaf-68	267	27	of	of	ADP
gujaf-68	267	28	significance	significance	NOUN
gujaf-68	267	29	.	.	PUNCT
gujaf-68	268	1	therefore	therefore	ADV
gujaf-68	268	2	,	,	PUNCT
gujaf-68	268	3	this	this	PRON
gujaf-68	268	4	provides	provide	VERB
gujaf-68	268	5	evidence	evidence	NOUN
gujaf-68	268	6	of	of	ADP
gujaf-68	268	7	fail	fail	NOUN
gujaf-68	268	8	to	to	PART
gujaf-68	268	9	reject	reject	VERB
gujaf-68	268	10	hypothesis	hypothesis	NOUN
gujaf-68	268	11	five	five	NUM
gujaf-68	268	12	of	of	ADP
gujaf-68	268	13	the	the	DET
gujaf-68	268	14	study	study	NOUN
gujaf-68	268	15	for	for	ADP
gujaf-68	268	16	both	both	PRON
gujaf-68	268	17	before	before	ADP
gujaf-68	268	18	and	and	CCONJ
gujaf-68	268	19	after	after	ADP
gujaf-68	268	20	ifrs	ifrs	NOUN
gujaf-68	268	21	adoption	adoption	NOUN
gujaf-68	268	22	of	of	ADP
gujaf-68	268	23	banks	bank	NOUN
gujaf-68	268	24	in	in	ADP
gujaf-68	268	25	nigeria	nigeria	PROPN
gujaf-68	268	26	.	.	PUNCT
gujaf-68	269	1	hence	hence	ADV
gujaf-68	269	2	,	,	PUNCT
gujaf-68	269	3	h04	h04	PROPN
gujaf-68	269	4	is	be	AUX
gujaf-68	269	5	rejected	reject	VERB
gujaf-68	269	6	.	.	PUNCT
gujaf-68	270	1	5	5	X
gujaf-68	270	2	.	.	X
gujaf-68	270	3	conclusion	conclusion	NOUN
gujaf-68	270	4	and	and	CCONJ
gujaf-68	270	5	recommendation	recommendation	VERB
gujaf-68	270	6	the	the	DET
gujaf-68	270	7	study	study	NOUN
gujaf-68	270	8	investigated	investigate	VERB
gujaf-68	270	9	whether	whether	SCONJ
gujaf-68	270	10	the	the	DET
gujaf-68	270	11	effect	effect	NOUN
gujaf-68	270	12	of	of	ADP
gujaf-68	270	13	certain	certain	ADJ
gujaf-68	270	14	audit	audit	NOUN
gujaf-68	270	15	committee	committee	NOUN
gujaf-68	270	16	and	and	CCONJ
gujaf-68	270	17	audit	audit	NOUN
gujaf-68	270	18	firm	firm	NOUN
gujaf-68	270	19	-	-	PUNCT
gujaf-68	270	20	related	relate	VERB
gujaf-68	270	21	corporate	corporate	ADJ
gujaf-68	270	22	governance	governance	NOUN
gujaf-68	270	23	variables	variable	NOUN
gujaf-68	270	24	on	on	ADP
gujaf-68	270	25	audit	audit	NOUN
gujaf-68	270	26	report	report	NOUN
gujaf-68	270	27	lag	lag	NOUN
gujaf-68	270	28	of	of	ADP
gujaf-68	270	29	listed	list	VERB
gujaf-68	270	30	deposit	deposit	NOUN
gujaf-68	270	31	money	money	NOUN
gujaf-68	270	32	banks	bank	NOUN
gujaf-68	270	33	in	in	ADP
gujaf-68	270	34	nigeria	nigeria	PROPN
gujaf-68	270	35	is	be	AUX
gujaf-68	270	36	different	different	ADJ
gujaf-68	270	37	following	follow	VERB
gujaf-68	270	38	nigeria‟s	nigeria‟s	ADJ
gujaf-68	270	39	adoption	adoption	NOUN
gujaf-68	270	40	of	of	ADP
gujaf-68	270	41	international	international	ADJ
gujaf-68	270	42	financial	financial	ADJ
gujaf-68	270	43	reporting	reporting	NOUN
gujaf-68	270	44	standards	standard	NOUN
gujaf-68	270	45	.	.	PUNCT
gujaf-68	271	1	a	a	DET
gujaf-68	271	2	ten	ten	NUM
gujaf-68	271	3	-	-	PUNCT
gujaf-68	271	4	year	year	NOUN
gujaf-68	271	5	period	period	NOUN
gujaf-68	271	6	from	from	ADP
gujaf-68	271	7	2009	2009	NUM
gujaf-68	271	8	-	-	SYM
gujaf-68	271	9	2018	2018	NUM
gujaf-68	271	10	was	be	AUX
gujaf-68	271	11	classified	classify	VERB
gujaf-68	271	12	into	into	ADP
gujaf-68	271	13	pre	pre	ADJ
gujaf-68	271	14	ifrs	ifrs	PROPN
gujaf-68	271	15	adoption	adoption	NOUN
gujaf-68	271	16	2009	2009	NUM
gujaf-68	271	17	-	-	SYM
gujaf-68	271	18	2013	2013	NUM
gujaf-68	271	19	and	and	CCONJ
gujaf-68	271	20	post	post	VERB
gujaf-68	271	21	ifrs	ifrs	ADJ
gujaf-68	271	22	adoption	adoption	NOUN
gujaf-68	271	23	2014	2014	NUM
gujaf-68	271	24	-	-	SYM
gujaf-68	271	25	2018	2018	NUM
gujaf-68	271	26	periods	period	NOUN
gujaf-68	271	27	.	.	PUNCT
gujaf-68	272	1	extant	extant	ADJ
gujaf-68	272	2	literature	literature	NOUN
gujaf-68	272	3	was	be	AUX
gujaf-68	272	4	reviewed	review	VERB
gujaf-68	272	5	and	and	CCONJ
gujaf-68	272	6	an	an	DET
gujaf-68	272	7	agency	agency	NOUN
gujaf-68	272	8	framework	framework	NOUN
gujaf-68	272	9	served	serve	VERB
gujaf-68	272	10	to	to	PART
gujaf-68	272	11	underpin	underpin	VERB
gujaf-68	272	12	the	the	DET
gujaf-68	272	13	study	study	NOUN
gujaf-68	272	14	.	.	PUNCT
gujaf-68	273	1	based	base	VERB
gujaf-68	273	2	on	on	ADP
gujaf-68	273	3	a	a	DET
gujaf-68	273	4	correlational	correlational	ADJ
gujaf-68	273	5	research	research	NOUN
gujaf-68	273	6	design	design	NOUN
gujaf-68	273	7	,	,	PUNCT
gujaf-68	273	8	multiple	multiple	ADJ
gujaf-68	273	9	regression	regression	NOUN
gujaf-68	273	10	technique	technique	NOUN
gujaf-68	273	11	was	be	AUX
gujaf-68	273	12	used	use	VERB
gujaf-68	273	13	for	for	ADP
gujaf-68	273	14	estimation	estimation	NOUN
gujaf-68	273	15	.	.	PUNCT
gujaf-68	274	1	based	base	VERB
gujaf-68	274	2	on	on	ADP
gujaf-68	274	3	the	the	DET
gujaf-68	274	4	results	result	NOUN
gujaf-68	274	5	,	,	PUNCT
gujaf-68	274	6	we	we	PRON
gujaf-68	274	7	conclude	conclude	VERB
gujaf-68	274	8	that	that	SCONJ
gujaf-68	274	9	with	with	ADP
gujaf-68	274	10	the	the	DET
gujaf-68	274	11	exception	exception	NOUN
gujaf-68	274	12	of	of	ADP
gujaf-68	274	13	audit	audit	NOUN
gujaf-68	274	14	firm	firm	ADJ
gujaf-68	274	15	rotation	rotation	NOUN
gujaf-68	274	16	,	,	PUNCT
gujaf-68	274	17	post	post	ADJ
gujaf-68	274	18	ifrs	ifrs	NOUN
gujaf-68	274	19	adoption	adoption	NOUN
gujaf-68	274	20	;	;	PUNCT
gujaf-68	274	21	the	the	DET
gujaf-68	274	22	behavior	behavior	NOUN
gujaf-68	274	23	of	of	ADP
gujaf-68	274	24	the	the	DET
gujaf-68	274	25	studied	study	VERB
gujaf-68	274	26	corporate	corporate	ADJ
gujaf-68	274	27	governance	governance	NOUN
gujaf-68	274	28	variables	variable	NOUN
gujaf-68	274	29	in	in	ADP
gujaf-68	274	30	respect	respect	NOUN
gujaf-68	274	31	to	to	ADP
gujaf-68	274	32	audit	audit	NOUN
gujaf-68	274	33	report	report	NOUN
gujaf-68	274	34	lag	lag	NOUN
gujaf-68	274	35	in	in	ADP
gujaf-68	274	36	dmbs	dmb	NOUN
gujaf-68	274	37	in	in	ADP
gujaf-68	274	38	nigeria	nigeria	PROPN
gujaf-68	274	39	has	have	AUX
gujaf-68	274	40	somewhat	somewhat	ADV
gujaf-68	274	41	changed	change	VERB
gujaf-68	274	42	.	.	PUNCT
gujaf-68	275	1	in	in	ADP
gujaf-68	275	2	particular	particular	ADJ
gujaf-68	275	3	,	,	PUNCT
gujaf-68	275	4	audit	audit	NOUN
gujaf-68	275	5	committee	committee	NOUN
gujaf-68	275	6	independence	independence	NOUN
gujaf-68	275	7	and	and	CCONJ
gujaf-68	275	8	audit	audit	NOUN
gujaf-68	275	9	committee	committee	NOUN
gujaf-68	275	10	financial	financial	ADJ
gujaf-68	275	11	expertise	expertise	NOUN
gujaf-68	275	12	have	have	AUX
gujaf-68	275	13	significantly	significantly	ADV
gujaf-68	275	14	reduced	reduce	VERB
gujaf-68	275	15	audit	audit	NOUN
gujaf-68	275	16	report	report	NOUN
gujaf-68	275	17	lag	lag	VERB
gujaf-68	275	18	following	follow	VERB
gujaf-68	275	19	the	the	DET
gujaf-68	275	20	adoption	adoption	NOUN
gujaf-68	275	21	.	.	PUNCT
gujaf-68	276	1	however	however	ADV
gujaf-68	276	2	,	,	PUNCT
gujaf-68	276	3	just	just	ADV
gujaf-68	276	4	like	like	INTJ
gujaf-68	276	5	in	in	ADP
gujaf-68	276	6	the	the	DET
gujaf-68	276	7	pre	pre	ADJ
gujaf-68	276	8	adoption	adoption	PROPN
gujaf-68	276	9	era	era	NOUN
gujaf-68	276	10	,	,	PUNCT
gujaf-68	276	11	audit	audit	NOUN
gujaf-68	276	12	fees	fee	NOUN
gujaf-68	276	13	and	and	CCONJ
gujaf-68	276	14	audit	audit	NOUN
gujaf-68	276	15	exercise	exercise	NOUN
gujaf-68	276	16	quality	quality	NOUN
gujaf-68	276	17	still	still	ADV
gujaf-68	276	18	do	do	AUX
gujaf-68	276	19	not	not	PART
gujaf-68	276	20	reduce	reduce	VERB
gujaf-68	276	21	audit	audit	NOUN
gujaf-68	276	22	delay	delay	NOUN
gujaf-68	276	23	even	even	ADV
gujaf-68	276	24	after	after	ADP
gujaf-68	276	25	adoption	adoption	NOUN
gujaf-68	276	26	.	.	PUNCT
gujaf-68	277	1	it	it	PRON
gujaf-68	277	2	is	be	AUX
gujaf-68	277	3	therefore	therefore	ADV
gujaf-68	277	4	recommended	recommend	VERB
gujaf-68	277	5	that	that	SCONJ
gujaf-68	277	6	since	since	SCONJ
gujaf-68	277	7	having	have	VERB
gujaf-68	277	8	more	more	ADJ
gujaf-68	277	9	independent	independent	ADJ
gujaf-68	277	10	directors	director	NOUN
gujaf-68	277	11	on	on	ADP
gujaf-68	277	12	the	the	DET
gujaf-68	277	13	audit	audit	NOUN
gujaf-68	277	14	committee	committee	NOUN
gujaf-68	277	15	improves	improve	VERB
gujaf-68	277	16	its	its	PRON
gujaf-68	277	17	oversight	oversight	NOUN
gujaf-68	277	18	function	function	NOUN
gujaf-68	277	19	,	,	PUNCT
gujaf-68	277	20	in	in	ADP
gujaf-68	277	21	addition	addition	NOUN
gujaf-68	277	22	to	to	ADP
gujaf-68	277	23	the	the	DET
gujaf-68	277	24	mandatory	mandatory	ADJ
gujaf-68	277	25	three	three	NUM
gujaf-68	277	26	non	non	ADJ
gujaf-68	277	27	-	-	ADJ
gujaf-68	277	28	executive	executive	ADJ
gujaf-68	277	29	directors	director	NOUN
gujaf-68	277	30	on	on	ADP
gujaf-68	277	31	the	the	DET
gujaf-68	277	32	audit	audit	NOUN
gujaf-68	277	33	committee	committee	NOUN
gujaf-68	277	34	,	,	PUNCT
gujaf-68	277	35	a	a	DET
gujaf-68	277	36	leeway	leeway	NOUN
gujaf-68	277	37	should	should	AUX
gujaf-68	277	38	be	be	AUX
gujaf-68	277	39	given	give	VERB
gujaf-68	277	40	whereby	whereby	SCONJ
gujaf-68	277	41	at	at	ADV
gujaf-68	277	42	least	least	ADV
gujaf-68	277	43	one	one	NUM
gujaf-68	277	44	independent	independent	ADJ
gujaf-68	277	45	director	director	NOUN
gujaf-68	277	46	can	can	AUX
gujaf-68	277	47	be	be	AUX
gujaf-68	277	48	added	add	VERB
gujaf-68	277	49	to	to	ADP
gujaf-68	277	50	the	the	DET
gujaf-68	277	51	committee	committee	NOUN
gujaf-68	277	52	.	.	PUNCT
gujaf-68	278	1	the	the	DET
gujaf-68	278	2	requirement	requirement	NOUN
gujaf-68	278	3	should	should	AUX
gujaf-68	278	4	however	however	ADV
gujaf-68	278	5	be	be	AUX
gujaf-68	278	6	optional	optional	ADJ
gujaf-68	278	7	rather	rather	ADV
gujaf-68	278	8	than	than	ADP
gujaf-68	278	9	mandatory	mandatory	ADJ
gujaf-68	278	10	.	.	PUNCT
gujaf-68	279	1	in	in	ADP
gujaf-68	279	2	respect	respect	NOUN
gujaf-68	279	3	of	of	ADP
gujaf-68	279	4	financial	financial	ADJ
gujaf-68	279	5	literacy	literacy	NOUN
gujaf-68	279	6	,	,	PUNCT
gujaf-68	279	7	there	there	PRON
gujaf-68	279	8	is	be	VERB
gujaf-68	279	9	need	need	NOUN
gujaf-68	279	10	to	to	PART
gujaf-68	279	11	establish	establish	VERB
gujaf-68	279	12	more	more	ADV
gujaf-68	279	13	clear	clear	ADJ
gujaf-68	279	14	cut	cut	NOUN
gujaf-68	279	15	criteria	criterion	NOUN
gujaf-68	279	16	(	(	PUNCT
gujaf-68	279	17	either	either	CCONJ
gujaf-68	279	18	through	through	ADP
gujaf-68	279	19	regulation	regulation	NOUN
gujaf-68	279	20	or	or	CCONJ
gujaf-68	279	21	by	by	ADP
gujaf-68	279	22	company	company	NOUN
gujaf-68	279	23	charter	charter	NOUN
gujaf-68	279	24	)	)	PUNCT
gujaf-68	279	25	that	that	PRON
gujaf-68	279	26	will	will	AUX
gujaf-68	279	27	ensure	ensure	VERB
gujaf-68	279	28	that	that	SCONJ
gujaf-68	279	29	it	it	PRON
gujaf-68	279	30	is	be	AUX
gujaf-68	279	31	not	not	PART
gujaf-68	279	32	only	only	ADV
gujaf-68	279	33	directors	director	NOUN
gujaf-68	279	34	on	on	ADP
gujaf-68	279	35	the	the	DET
gujaf-68	279	36	audit	audit	NOUN
gujaf-68	279	37	committee	committee	NOUN
gujaf-68	279	38	that	that	PRON
gujaf-68	279	39	are	be	AUX
gujaf-68	279	40	financially	financially	ADV
gujaf-68	279	41	literate	literate	ADJ
gujaf-68	279	42	but	but	CCONJ
gujaf-68	279	43	that	that	SCONJ
gujaf-68	279	44	elected	elect	VERB
gujaf-68	279	45	shareholders	shareholder	NOUN
gujaf-68	279	46	into	into	ADP
gujaf-68	279	47	the	the	DET
gujaf-68	279	48	audit	audit	NOUN
gujaf-68	279	49	committee	committee	NOUN
gujaf-68	279	50	are	be	AUX
gujaf-68	279	51	also	also	ADV
gujaf-68	279	52	so	so	ADV
gujaf-68	279	53	literate	literate	ADJ
gujaf-68	279	54	.	.	PUNCT
gujaf-68	280	1	to	to	ADP
gujaf-68	280	2	this	this	DET
gujaf-68	280	3	effect	effect	NOUN
gujaf-68	280	4	,	,	PUNCT
gujaf-68	280	5	the	the	DET
gujaf-68	280	6	profiles	profile	NOUN
gujaf-68	280	7	of	of	ADP
gujaf-68	280	8	all	all	DET
gujaf-68	280	9	audit	audit	NOUN
gujaf-68	280	10	committee	committee	NOUN
gujaf-68	280	11	members	member	NOUN
gujaf-68	280	12	should	should	AUX
gujaf-68	280	13	be	be	AUX
gujaf-68	280	14	published	publish	VERB
gujaf-68	280	15	in	in	ADP
gujaf-68	280	16	the	the	DET
gujaf-68	280	17	bank‟s	bank‟s	ADJ
gujaf-68	280	18	annual	annual	ADJ
gujaf-68	280	19	reports	report	NOUN
gujaf-68	280	20	just	just	ADV
gujaf-68	280	21	as	as	SCONJ
gujaf-68	280	22	its	its	PRON
gujaf-68	280	23	being	be	AUX
gujaf-68	280	24	done	do	VERB
gujaf-68	280	25	for	for	ADP
gujaf-68	280	26	the	the	DET
gujaf-68	280	27	board	board	NOUN
gujaf-68	280	28	of	of	ADP
gujaf-68	280	29	directors	director	NOUN
gujaf-68	280	30	.	.	PUNCT
gujaf-68	281	1	with	with	ADP
gujaf-68	281	2	respect	respect	NOUN
gujaf-68	281	3	to	to	ADP
gujaf-68	281	4	audit	audit	NOUN
gujaf-68	281	5	fees	fee	NOUN
gujaf-68	281	6	,	,	PUNCT
gujaf-68	281	7	the	the	DET
gujaf-68	281	8	study	study	NOUN
gujaf-68	281	9	recommends	recommend	VERB
gujaf-68	281	10	that	that	SCONJ
gujaf-68	281	11	management	management	NOUN
gujaf-68	281	12	should	should	AUX
gujaf-68	281	13	structure	structure	VERB
gujaf-68	281	14	the	the	DET
gujaf-68	281	15	fees	fee	NOUN
gujaf-68	281	16	in	in	ADP
gujaf-68	281	17	such	such	DET
gujaf-68	281	18	a	a	DET
gujaf-68	281	19	manner	manner	NOUN
gujaf-68	281	20	that	that	SCONJ
gujaf-68	281	21	part	part	NOUN
gujaf-68	281	22	of	of	ADP
gujaf-68	281	23	the	the	DET
gujaf-68	281	24	pay	pay	NOUN
gujaf-68	281	25	is	be	AUX
gujaf-68	281	26	contingent	contingent	ADJ
gujaf-68	281	27	not	not	PART
gujaf-68	281	28	just	just	ADV
gujaf-68	281	29	on	on	ADP
gujaf-68	281	30	audit	audit	NOUN
gujaf-68	281	31	exercise	exercise	NOUN
gujaf-68	281	32	quality	quality	NOUN
gujaf-68	281	33	but	but	CCONJ
gujaf-68	281	34	also	also	ADV
gujaf-68	281	35	upon	upon	SCONJ
gujaf-68	281	36	speed	speed	NOUN
gujaf-68	281	37	of	of	ADP
gujaf-68	281	38	completion	completion	NOUN
gujaf-68	281	39	of	of	ADP
gujaf-68	281	40	the	the	DET
gujaf-68	281	41	audit	audit	NOUN
gujaf-68	281	42	work	work	NOUN
gujaf-68	281	43	.	.	PUNCT
gujaf-68	282	1	the	the	DET
gujaf-68	282	2	contingent	contingent	ADJ
gujaf-68	282	3	component	component	NOUN
gujaf-68	282	4	should	should	AUX
gujaf-68	282	5	be	be	AUX
gujaf-68	282	6	agreed	agree	VERB
gujaf-68	282	7	upon	upon	SCONJ
gujaf-68	282	8	at	at	ADP
gujaf-68	282	9	the	the	DET
gujaf-68	282	10	time	time	NOUN
gujaf-68	282	11	of	of	ADP
gujaf-68	282	12	engagement	engagement	NOUN
gujaf-68	282	13	.	.	PUNCT
gujaf-68	283	1	references	reference	NOUN
gujaf-68	283	2	abdelrahman	abdelrahman	PROPN
gujaf-68	283	3	,	,	PUNCT
gujaf-68	283	4	y.a	y.a	PROPN
gujaf-68	283	5	.	.	PROPN
gujaf-68	283	6	&	&	CCONJ
gujaf-68	283	7	basheer	basheer	PROPN
gujaf-68	283	8	,	,	PUNCT
gujaf-68	283	9	a.k	a.k	PROPN
gujaf-68	283	10	.	.	PROPN
gujaf-68	284	1	(	(	PUNCT
gujaf-68	284	2	2016	2016	NUM
gujaf-68	284	3	)	)	PUNCT
gujaf-68	284	4	.	.	PUNCT
gujaf-68	285	1	audit	audit	NOUN
gujaf-68	285	2	report	report	NOUN
gujaf-68	285	3	lag	lag	NOUN
gujaf-68	285	4	,	,	PUNCT
gujaf-68	285	5	audit	audit	NOUN
gujaf-68	285	6	tenure	tenure	NOUN
gujaf-68	285	7	and	and	CCONJ
gujaf-68	285	8	auditor	auditor	NOUN
gujaf-68	285	9	industry	industry	NOUN
gujaf-68	285	10	specialization	specialization	NOUN
gujaf-68	285	11	;	;	PUNCT
gujaf-68	285	12	empirical	empirical	ADJ
gujaf-68	285	13	evidence	evidence	NOUN
gujaf-68	285	14	from	from	ADP
gujaf-68	285	15	jordan	jordan	PROPN
gujaf-68	285	16	.	.	PUNCT
gujaf-68	286	1	jordan	jordan	PROPN
gujaf-68	286	2	journal	journal	PROPN
gujaf-68	286	3	of	of	ADP
gujaf-68	286	4	business	business	PROPN
gujaf-68	286	5	administration	administration	NOUN
gujaf-68	286	6	,	,	PUNCT
gujaf-68	286	7	12	12	NUM
gujaf-68	286	8	(	(	PUNCT
gujaf-68	286	9	2	2	NUM
gujaf-68	286	10	):	):	PUNCT
gujaf-68	286	11	459	459	NUM
gujaf-68	286	12	-	-	SYM
gujaf-68	286	13	479	479	NUM
gujaf-68	286	14	.	.	PUNCT
gujaf-68	287	1	abernathy	abernathy	PROPN
gujaf-68	287	2	,	,	PUNCT
gujaf-68	287	3	j.l	j.l	PROPN
gujaf-68	287	4	.	.	PROPN
gujaf-68	287	5	,	,	PUNCT
gujaf-68	287	6	beyer	beyer	PROPN
gujaf-68	287	7	,	,	PUNCT
gujaf-68	287	8	b.	b.	PROPN
gujaf-68	287	9	masli	masli	PROPN
gujaf-68	287	10	,	,	PUNCT
gujaf-68	287	11	a.	a.	PROPN
gujaf-68	287	12	,	,	PUNCT
gujaf-68	287	13	&	&	CCONJ
gujaf-68	287	14	stefaniak	stefaniak	PROPN
gujaf-68	287	15	,	,	PUNCT
gujaf-68	287	16	c.	c.	PROPN
gujaf-68	287	17	(	(	PUNCT
gujaf-68	287	18	2014	2014	NUM
gujaf-68	287	19	)	)	PUNCT
gujaf-68	287	20	.	.	PUNCT
gujaf-68	288	1	the	the	DET
gujaf-68	288	2	association	association	NOUN
gujaf-68	288	3	between	between	ADP
gujaf-68	288	4	characteristics	characteristic	NOUN
gujaf-68	288	5	of	of	ADP
gujaf-68	288	6	audit	audit	NOUN
gujaf-68	288	7	committee	committee	NOUN
gujaf-68	288	8	accounting	accounting	NOUN
gujaf-68	288	9	experts	expert	NOUN
gujaf-68	288	10	,	,	PUNCT
gujaf-68	288	11	audit	audit	NOUN
gujaf-68	288	12	committee	committee	NOUN
gujaf-68	288	13	chairs	chair	NOUN
gujaf-68	288	14	,	,	PUNCT
gujaf-68	288	15	and	and	CCONJ
gujaf-68	288	16	financial	financial	ADJ
gujaf-68	288	17	reporting	reporting	NOUN
gujaf-68	288	18	timeliness	timeliness	NOUN
gujaf-68	288	19	.	.	PUNCT
gujaf-68	289	1	advances	advance	NOUN
gujaf-68	289	2	in	in	ADP
gujaf-68	289	3	accounting	accounting	NOUN
gujaf-68	289	4	,	,	PUNCT
gujaf-68	289	5	incorporating	incorporate	VERB
gujaf-68	289	6	a	a	DET
gujaf-68	289	7	d	d	NOUN
gujaf-68	289	8	v	v	NOUN
gujaf-68	289	9	a	a	PRON
gujaf-68	289	10	n	n	NOUN
gujaf-68	289	11	c	c	NOUN
gujaf-68	289	12	e	e	NOUN
gujaf-68	289	13	s	s	PROPN
gujaf-68	289	14	in	in	ADP
gujaf-68	289	15	international	international	ADJ
gujaf-68	289	16	accounting	accounting	NOUN
gujaf-68	289	17	(	(	PUNCT
gujaf-68	289	18	xxx	xxx	NOUN
gujaf-68	289	19	):	):	PUNCT
gujaf-68	289	20	xxx	xxx	PROPN
gujaf-68	289	21	–	–	PUNCT
gujaf-68	289	22	xxx	xxx	NOUN
gujaf-68	289	23	;	;	PUNCT
gujaf-68	289	24	available	available	ADJ
gujaf-68	289	25	at	at	ADP
gujaf-68	289	26	http://dx.doi.org/10.1016/j.adiac.2014.09.001	http://dx.doi.org/10.1016/j.adiac.2014.09.001	PROPN
gujaf-68	289	27	ahmad	ahmad	PROPN
gujaf-68	289	28	-	-	PUNCT
gujaf-68	289	29	zaluki	zaluki	PROPN
gujaf-68	289	30	,	,	PUNCT
gujaf-68	289	31	n.	n.	NOUN
gujaf-68	289	32	a.	a.	PROPN
gujaf-68	289	33	,	,	PUNCT
gujaf-68	289	34	&	&	CCONJ
gujaf-68	289	35	wan	wan	PROPN
gujaf-68	289	36	-	-	PUNCT
gujaf-68	289	37	hussin	hussin	PROPN
gujaf-68	289	38	,	,	PUNCT
gujaf-68	289	39	w.	w.	PROPN
gujaf-68	289	40	n.	n.	PROPN
gujaf-68	289	41	(	(	PUNCT
gujaf-68	289	42	2010	2010	NUM
gujaf-68	289	43	)	)	PUNCT
gujaf-68	289	44	.	.	PUNCT
gujaf-68	290	1	corporate	corporate	ADJ
gujaf-68	290	2	governance	governance	NOUN
gujaf-68	290	3	and	and	CCONJ
gujaf-68	290	4	earnings	earning	NOUN
gujaf-68	290	5	forecasts	forecast	NOUN
gujaf-68	290	6	accuracy	accuracy	NOUN
gujaf-68	290	7	.	.	PUNCT
gujaf-68	291	1	asian	asian	ADJ
gujaf-68	291	2	review	review	NOUN
gujaf-68	291	3	of	of	ADP
gujaf-68	291	4	accounting	accounting	NOUN
gujaf-68	291	5	,	,	PUNCT
gujaf-68	291	6	18(1	18(1	NUM
gujaf-68	291	7	)	)	PUNCT
gujaf-68	291	8	,	,	PUNCT
gujaf-68	291	9	50–67	50–67	NUM
gujaf-68	291	10	.	.	PUNCT
gujaf-68	292	1	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	NOUN
gujaf-68	292	2	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	NUM
gujaf-68	292	3	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	DET
gujaf-68	292	4	gusau	gusau	ADJ
gujaf-68	292	5	journal	journal	NOUN
gujaf-68	292	6	of	of	ADP
gujaf-68	292	7	accounting	accounting	NOUN
gujaf-68	292	8	and	and	CCONJ
gujaf-68	292	9	finance	finance	NOUN
gujaf-68	292	10	,	,	PUNCT
gujaf-68	292	11	vol	vol	NOUN
gujaf-68	292	12	.	.	PROPN
gujaf-68	292	13	2	2	NUM
gujaf-68	292	14	,	,	PUNCT
gujaf-68	292	15	issue	issue	NOUN
gujaf-68	292	16	2	2	NUM
gujaf-68	292	17	,	,	PUNCT
gujaf-68	292	18	april	april	PROPN
gujaf-68	292	19	,	,	PUNCT
gujaf-68	292	20	2021	2021	NUM
gujaf-68	292	21	15	15	NUM
gujaf-68	292	22	ahmed	ahme	VERB
gujaf-68	292	23	,	,	PUNCT
gujaf-68	292	24	m.i	m.i	PROPN
gujaf-68	292	25	.	.	PROPN
gujaf-68	292	26	&	&	CCONJ
gujaf-68	292	27	che	che	PROPN
gujaf-68	292	28	-	-	PROPN
gujaf-68	292	29	ahmad	ahmad	PROPN
gujaf-68	292	30	,	,	PUNCT
gujaf-68	292	31	a.	a.	NOUN
gujaf-68	292	32	(	(	PUNCT
gujaf-68	292	33	2016	2016	NUM
gujaf-68	292	34	)	)	PUNCT
gujaf-68	292	35	.	.	PUNCT
gujaf-68	293	1	effects	effect	NOUN
gujaf-68	293	2	of	of	ADP
gujaf-68	293	3	corporate	corporate	ADJ
gujaf-68	293	4	governance	governance	NOUN
gujaf-68	293	5	characteristics	characteristic	NOUN
gujaf-68	293	6	on	on	ADP
gujaf-68	293	7	audit	audit	NOUN
gujaf-68	293	8	report	report	NOUN
gujaf-68	293	9	lags	lag	VERB
gujaf-68	293	10	.	.	PUNCT
gujaf-68	294	1	international	international	ADJ
gujaf-68	294	2	journal	journal	PROPN
gujaf-68	294	3	of	of	ADP
gujaf-68	294	4	economics	economic	NOUN
gujaf-68	294	5	and	and	CCONJ
gujaf-68	294	6	financial	financial	ADJ
gujaf-68	294	7	issues	issue	NOUN
gujaf-68	294	8	,	,	PUNCT
gujaf-68	294	9	6(s7	6(s7	NUM
gujaf-68	294	10	):	):	PUNCT
gujaf-68	294	11	159	159	NUM
gujaf-68	294	12	-	-	SYM
gujaf-68	294	13	164	164	NUM
gujaf-68	294	14	.	.	PUNCT
gujaf-68	295	1	akhtaruddin	akhtaruddin	VERB
gujaf-68	295	2	,	,	PUNCT
gujaf-68	295	3	m.	m.	NOUN
gujaf-68	295	4	,	,	PUNCT
gujaf-68	295	5	hossain	hossain	PROPN
gujaf-68	295	6	,	,	PUNCT
gujaf-68	295	7	m.	m.	NOUN
gujaf-68	295	8	,	,	PUNCT
gujaf-68	295	9	a.	a.	PROPN
gujaf-68	295	10	,	,	PUNCT
gujaf-68	295	11	hossain	hossain	PROPN
gujaf-68	295	12	,	,	PUNCT
gujaf-68	295	13	m.	m.	NOUN
gujaf-68	295	14	,	,	PUNCT
gujaf-68	295	15	&	&	CCONJ
gujaf-68	295	16	yao	yao	PROPN
gujaf-68	295	17	,	,	PUNCT
gujaf-68	295	18	l.	l.	PROPN
gujaf-68	295	19	(	(	PUNCT
gujaf-68	295	20	2009	2009	NUM
gujaf-68	295	21	)	)	PUNCT
gujaf-68	295	22	.	.	PUNCT
gujaf-68	296	1	“	"	PUNCT
gujaf-68	296	2	corporate	corporate	ADJ
gujaf-68	296	3	governance	governance	NOUN
gujaf-68	296	4	and	and	CCONJ
gujaf-68	296	5	voluntary	voluntary	ADJ
gujaf-68	296	6	disclosure	disclosure	NOUN
gujaf-68	296	7	in	in	ADP
gujaf-68	296	8	corporate	corporate	ADJ
gujaf-68	296	9	annual	annual	ADJ
gujaf-68	296	10	reports	report	NOUN
gujaf-68	296	11	of	of	ADP
gujaf-68	296	12	malaysian	malaysian	ADJ
gujaf-68	296	13	listed	list	VERB
gujaf-68	296	14	firms	firm	NOUN
gujaf-68	296	15	”	"	PUNCT
gujaf-68	296	16	.	.	PUNCT
gujaf-68	297	1	jamar	jamar	PROPN
gujaf-68	297	2	,	,	PUNCT
gujaf-68	297	3	7(1	7(1	NUM
gujaf-68	297	4	)	)	PUNCT
gujaf-68	297	5	.	.	PUNCT
gujaf-68	298	1	akpaka	akpaka	PROPN
gujaf-68	298	2	,	,	PUNCT
gujaf-68	298	3	n.c	n.c	PROPN
gujaf-68	298	4	.	.	PROPN
gujaf-68	298	5	(	(	PUNCT
gujaf-68	298	6	2015	2015	NUM
gujaf-68	298	7	)	)	PUNCT
gujaf-68	298	8	.	.	PUNCT
gujaf-68	299	1	“	"	PUNCT
gujaf-68	299	2	international	international	ADJ
gujaf-68	299	3	financial	financial	ADJ
gujaf-68	299	4	reporting	reporting	NOUN
gujaf-68	299	5	standards	standard	NOUN
gujaf-68	299	6	(	(	PUNCT
gujaf-68	299	7	ifrs	ifrs	NOUN
gujaf-68	299	8	)	)	PUNCT
gujaf-68	299	9	adoption	adoption	NOUN
gujaf-68	299	10	and	and	CCONJ
gujaf-68	299	11	value	value	NOUN
gujaf-68	299	12	relevance	relevance	NOUN
gujaf-68	299	13	of	of	ADP
gujaf-68	299	14	financial	financial	ADJ
gujaf-68	299	15	information	information	NOUN
gujaf-68	299	16	of	of	ADP
gujaf-68	299	17	listed	list	VERB
gujaf-68	299	18	deposit	deposit	NOUN
gujaf-68	299	19	money	money	NOUN
gujaf-68	299	20	banks	bank	NOUN
gujaf-68	299	21	in	in	ADP
gujaf-68	299	22	nigeria	nigeria	PROPN
gujaf-68	299	23	”	"	PUNCT
gujaf-68	299	24	.	.	PUNCT
gujaf-68	300	1	being	be	AUX
gujaf-68	300	2	a	a	DET
gujaf-68	300	3	thesis	thesis	NOUN
gujaf-68	300	4	submitted	submit	VERB
gujaf-68	300	5	to	to	ADP
gujaf-68	300	6	the	the	DET
gujaf-68	300	7	school	school	NOUN
gujaf-68	300	8	of	of	ADP
gujaf-68	300	9	post	post	ADJ
gujaf-68	300	10	-	-	ADJ
gujaf-68	300	11	graduate	graduate	ADJ
gujaf-68	300	12	studies	study	NOUN
gujaf-68	300	13	,	,	PUNCT
gujaf-68	300	14	ahmadu	ahmadu	PROPN
gujaf-68	300	15	bello	bello	PROPN
gujaf-68	300	16	university	university	PROPN
gujaf-68	300	17	,	,	PUNCT
gujaf-68	300	18	zaria	zaria	PROPN
gujaf-68	300	19	;	;	PUNCT
gujaf-68	300	20	march	march	PROPN
gujaf-68	300	21	al	al	PROPN
gujaf-68	300	22	daoud	daoud	PROPN
gujaf-68	300	23	,	,	PUNCT
gujaf-68	300	24	k.a	k.a	PROPN
gujaf-68	300	25	.	.	PROPN
gujaf-68	300	26	,	,	PUNCT
gujaf-68	300	27	ku	ku	PROPN
gujaf-68	300	28	ismail	ismail	PROPN
gujaf-68	300	29	,	,	PUNCT
gujaf-68	300	30	k.i	k.i	PROPN
gujaf-68	300	31	.	.	PROPN
gujaf-68	300	32	,	,	PUNCT
gujaf-68	300	33	&	&	CCONJ
gujaf-68	300	34	lode	lode	PROPN
gujaf-68	300	35	,	,	PUNCT
gujaf-68	300	36	n.a	n.a	PROPN
gujaf-68	300	37	.	.	PROPN
gujaf-68	300	38	(	(	PUNCT
gujaf-68	300	39	2014	2014	NUM
gujaf-68	300	40	)	)	PUNCT
gujaf-68	300	41	.	.	PUNCT
gujaf-68	301	1	the	the	DET
gujaf-68	301	2	timeliness	timeliness	NOUN
gujaf-68	301	3	of	of	ADP
gujaf-68	301	4	financial	financial	ADJ
gujaf-68	301	5	reporting	reporting	NOUN
gujaf-68	301	6	among	among	ADP
gujaf-68	301	7	jordanian	jordanian	ADJ
gujaf-68	301	8	companies	company	NOUN
gujaf-68	301	9	:	:	PUNCT
gujaf-68	301	10	do	do	VERB
gujaf-68	301	11	company	company	NOUN
gujaf-68	301	12	and	and	CCONJ
gujaf-68	301	13	board	board	NOUN
gujaf-68	301	14	characteristics	characteristic	NOUN
gujaf-68	301	15	,	,	PUNCT
gujaf-68	301	16	and	and	CCONJ
gujaf-68	301	17	audit	audit	NOUN
gujaf-68	301	18	opinion	opinion	NOUN
gujaf-68	301	19	matter	matter	NOUN
gujaf-68	301	20	?	?	PUNCT
gujaf-68	302	1	asian	asian	ADJ
gujaf-68	302	2	social	social	ADJ
gujaf-68	302	3	science	science	NOUN
gujaf-68	302	4	,	,	PUNCT
gujaf-68	302	5	10	10	NUM
gujaf-68	302	6	(	(	PUNCT
gujaf-68	302	7	13	13	NUM
gujaf-68	302	8	):	):	SYM
gujaf-68	302	9	191	191	NUM
gujaf-68	302	10	–	–	PUNCT
gujaf-68	302	11	201	201	NUM
gujaf-68	302	12	al	al	PROPN
gujaf-68	302	13	daoud	daoud	PROPN
gujaf-68	302	14	,	,	PUNCT
gujaf-68	302	15	k.a	k.a	PROPN
gujaf-68	302	16	.	.	PROPN
gujaf-68	302	17	,	,	PUNCT
gujaf-68	302	18	ku	ku	PROPN
gujaf-68	302	19	ismail	ismail	PROPN
gujaf-68	302	20	,	,	PUNCT
gujaf-68	302	21	k.i	k.i	PROPN
gujaf-68	302	22	.	.	PROPN
gujaf-68	302	23	,	,	PUNCT
gujaf-68	302	24	&	&	CCONJ
gujaf-68	302	25	lode	lode	PROPN
gujaf-68	302	26	,	,	PUNCT
gujaf-68	302	27	n.a	n.a	PROPN
gujaf-68	302	28	.	.	PROPN
gujaf-68	302	29	(	(	PUNCT
gujaf-68	302	30	2015	2015	NUM
gujaf-68	302	31	)	)	PUNCT
gujaf-68	302	32	.	.	PUNCT
gujaf-68	303	1	the	the	DET
gujaf-68	303	2	impact	impact	NOUN
gujaf-68	303	3	of	of	ADP
gujaf-68	303	4	internal	internal	ADJ
gujaf-68	303	5	corporate	corporate	ADJ
gujaf-68	303	6	governance	governance	NOUN
gujaf-68	303	7	on	on	ADP
gujaf-68	303	8	the	the	DET
gujaf-68	303	9	timeliness	timeliness	NOUN
gujaf-68	303	10	of	of	ADP
gujaf-68	303	11	financial	financial	ADJ
gujaf-68	303	12	reports	report	NOUN
gujaf-68	303	13	of	of	ADP
gujaf-68	303	14	jordanian	jordanian	ADJ
gujaf-68	303	15	firms	firm	NOUN
gujaf-68	303	16	:	:	PUNCT
gujaf-68	303	17	evidence	evidence	NOUN
gujaf-68	303	18	using	use	VERB
gujaf-68	303	19	audit	audit	NOUN
gujaf-68	303	20	and	and	CCONJ
gujaf-68	303	21	management	management	NOUN
gujaf-68	303	22	report	report	NOUN
gujaf-68	303	23	lags	lag	VERB
gujaf-68	303	24	.	.	PUNCT
gujaf-68	304	1	mediterranean	mediterranean	PROPN
gujaf-68	304	2	journal	journal	PROPN
gujaf-68	304	3	of	of	ADP
gujaf-68	304	4	social	social	ADJ
gujaf-68	304	5	sciences	science	NOUN
gujaf-68	304	6	,	,	PUNCT
gujaf-68	304	7	6	6	NUM
gujaf-68	304	8	(	(	PUNCT
gujaf-68	304	9	1	1	NUM
gujaf-68	304	10	):	):	PUNCT
gujaf-68	304	11	430	430	NUM
gujaf-68	304	12	-	-	SYM
gujaf-68	304	13	442	442	NUM
gujaf-68	304	14	alali	alali	ADJ
gujaf-68	304	15	,	,	PUNCT
gujaf-68	304	16	f.a	f.a	PROPN
gujaf-68	304	17	.	.	PROPN
gujaf-68	304	18	,	,	PUNCT
gujaf-68	304	19	elder	elder	NOUN
gujaf-68	304	20	,	,	PUNCT
gujaf-68	304	21	r.j	r.j	PROPN
gujaf-68	304	22	.	.	PROPN
gujaf-68	304	23	(	(	PUNCT
gujaf-68	304	24	2014	2014	NUM
gujaf-68	304	25	)	)	PUNCT
gujaf-68	304	26	.	.	PUNCT
gujaf-68	305	1	determinants	determinant	NOUN
gujaf-68	305	2	of	of	ADP
gujaf-68	305	3	audit	audit	NOUN
gujaf-68	305	4	report	report	NOUN
gujaf-68	305	5	lag	lag	VERB
gujaf-68	305	6	in	in	ADP
gujaf-68	305	7	the	the	DET
gujaf-68	305	8	banking	banking	NOUN
gujaf-68	305	9	industry	industry	NOUN
gujaf-68	305	10	:	:	PUNCT
gujaf-68	305	11	updated	update	VERB
gujaf-68	305	12	evidence	evidence	NOUN
gujaf-68	305	13	.	.	PUNCT
gujaf-68	306	1	international	international	ADJ
gujaf-68	306	2	journal	journal	PROPN
gujaf-68	306	3	of	of	ADP
gujaf-68	306	4	accounting	accounting	NOUN
gujaf-68	306	5	,	,	PUNCT
gujaf-68	306	6	auditing	auditing	NOUN
gujaf-68	306	7	and	and	CCONJ
gujaf-68	306	8	performance	performance	NOUN
gujaf-68	306	9	evaluation	evaluation	NOUN
gujaf-68	306	10	,	,	PUNCT
gujaf-68	306	11	10	10	NUM
gujaf-68	306	12	(	(	PUNCT
gujaf-68	306	13	4	4	NUM
gujaf-68	306	14	):	):	PUNCT
gujaf-68	306	15	364	364	NUM
gujaf-68	306	16	-	-	SYM
gujaf-68	306	17	394	394	NUM
gujaf-68	306	18	.	.	PUNCT
gujaf-68	307	1	al	al	PROPN
gujaf-68	307	2	-	-	PUNCT
gujaf-68	307	3	baidhani	baidhani	PROPN
gujaf-68	307	4	,	,	PUNCT
gujaf-68	307	5	a.m.	a.m.	PROPN
gujaf-68	307	6	(	(	PUNCT
gujaf-68	307	7	2014	2014	NUM
gujaf-68	307	8	)	)	PUNCT
gujaf-68	307	9	.	.	PUNCT
gujaf-68	308	1	“	"	PUNCT
gujaf-68	308	2	the	the	DET
gujaf-68	308	3	effects	effect	NOUN
gujaf-68	308	4	of	of	ADP
gujaf-68	308	5	corporate	corporate	ADJ
gujaf-68	308	6	governance	governance	NOUN
gujaf-68	308	7	on	on	ADP
gujaf-68	308	8	bank	bank	NOUN
gujaf-68	308	9	performance	performance	NOUN
gujaf-68	308	10	.	.	PUNCT
gujaf-68	309	1	corporate	corporate	ADJ
gujaf-68	309	2	ownership	ownership	NOUN
gujaf-68	309	3	&	&	CCONJ
gujaf-68	309	4	control	control	PROPN
gujaf-68	309	5	(	(	PUNCT
gujaf-68	309	6	volume	volume	NOUN
gujaf-68	309	7	details	detail	NOUN
gujaf-68	309	8	after	after	ADP
gujaf-68	309	9	issuance	issuance	NOUN
gujaf-68	309	10	)	)	PUNCT
gujaf-68	309	11	”	"	PUNCT
gujaf-68	309	12	.	.	PUNCT
gujaf-68	310	1	available	available	ADJ
gujaf-68	310	2	at	at	ADP
gujaf-68	310	3	http://ssrn.com/abstract=2284814	http://ssrn.com/abstract=2284814	PROPN
gujaf-68	310	4	.	.	PUNCT
gujaf-68	311	1	al	al	PROPN
gujaf-68	311	2	-	-	PUNCT
gujaf-68	311	3	daoud	daoud	PROPN
gujaf-68	311	4	,	,	PUNCT
gujaf-68	311	5	k.a	k.a	PROPN
gujaf-68	311	6	.	.	PROPN
gujaf-68	311	7	,	,	PUNCT
gujaf-68	311	8	ku	ku	PROPN
gujaf-68	311	9	-	-	PUNCT
gujaf-68	311	10	ismail	ismail	PROPN
gujaf-68	311	11	,	,	PUNCT
gujaf-68	311	12	k.i	k.i	PROPN
gujaf-68	311	13	.	.	PROPN
gujaf-68	311	14	&	&	CCONJ
gujaf-68	311	15	lode	lode	PROPN
gujaf-68	311	16	,	,	PUNCT
gujaf-68	311	17	n.a	n.a	PROPN
gujaf-68	311	18	.	.	PROPN
gujaf-68	311	19	(	(	PUNCT
gujaf-68	311	20	2015	2015	NUM
gujaf-68	311	21	)	)	PUNCT
gujaf-68	311	22	.	.	PUNCT
gujaf-68	312	1	the	the	DET
gujaf-68	312	2	impact	impact	NOUN
gujaf-68	312	3	of	of	ADP
gujaf-68	312	4	internal	internal	ADJ
gujaf-68	312	5	corporate	corporate	ADJ
gujaf-68	312	6	governance	governance	NOUN
gujaf-68	312	7	on	on	ADP
gujaf-68	312	8	the	the	DET
gujaf-68	312	9	timeliness	timeliness	NOUN
gujaf-68	312	10	of	of	ADP
gujaf-68	312	11	financial	financial	ADJ
gujaf-68	312	12	reports	report	NOUN
gujaf-68	312	13	of	of	ADP
gujaf-68	312	14	jordanian	jordanian	ADJ
gujaf-68	312	15	firms	firm	NOUN
gujaf-68	312	16	:	:	PUNCT
gujaf-68	312	17	evidence	evidence	NOUN
gujaf-68	312	18	using	use	VERB
gujaf-68	312	19	audit	audit	NOUN
gujaf-68	312	20	and	and	CCONJ
gujaf-68	312	21	management	management	NOUN
gujaf-68	312	22	report	report	NOUN
gujaf-68	312	23	lags	lag	VERB
gujaf-68	312	24	.	.	PUNCT
gujaf-68	313	1	mediterranean	mediterranean	PROPN
gujaf-68	313	2	journal	journal	PROPN
gujaf-68	313	3	of	of	ADP
gujaf-68	313	4	social	social	ADJ
gujaf-68	313	5	sciences	science	NOUN
gujaf-68	313	6	,	,	PUNCT
gujaf-68	313	7	6(1	6(1	NUM
gujaf-68	313	8	):	):	PUNCT
gujaf-68	313	9	january	january	PROPN
gujaf-68	313	10	aljaaidi	aljaaidi	PROPN
gujaf-68	313	11	,	,	PUNCT
gujaf-68	313	12	k.s	k.s	PROPN
gujaf-68	313	13	.	.	PROPN
gujaf-68	313	14	,	,	PUNCT
gujaf-68	313	15	bagulaidah	bagulaidah	PROPN
gujaf-68	313	16	,	,	PUNCT
gujaf-68	313	17	g.s	g.s	PROPN
gujaf-68	313	18	.	.	PROPN
gujaf-68	313	19	,	,	PUNCT
gujaf-68	313	20	ismail	ismail	PROPN
gujaf-68	313	21	,	,	PUNCT
gujaf-68	313	22	n.a	n.a	PROPN
gujaf-68	313	23	.	.	PROPN
gujaf-68	313	24	&	&	CCONJ
gujaf-68	313	25	fadzil	fadzil	PROPN
gujaf-68	313	26	,	,	PUNCT
gujaf-68	313	27	f.h	f.h	PROPN
gujaf-68	313	28	.	.	PROPN
gujaf-68	313	29	(	(	PUNCT
gujaf-68	313	30	2015	2015	NUM
gujaf-68	313	31	)	)	PUNCT
gujaf-68	313	32	.	.	PUNCT
gujaf-68	314	1	an	an	DET
gujaf-68	314	2	empirical	empirical	ADJ
gujaf-68	314	3	invistigation	invistigation	NOUN
gujaf-68	314	4	of	of	ADP
gujaf-68	314	5	determinants	determinant	NOUN
gujaf-68	314	6	associated	associate	VERB
gujaf-68	314	7	with	with	ADP
gujaf-68	314	8	audit	audit	NOUN
gujaf-68	314	9	report	report	NOUN
gujaf-68	314	10	lag	lag	VERB
gujaf-68	314	11	in	in	ADP
gujaf-68	314	12	jordan	jordan	PROPN
gujaf-68	314	13	.	.	PUNCT
gujaf-68	315	1	jordan	jordan	PROPN
gujaf-68	315	2	journal	journal	PROPN
gujaf-68	315	3	of	of	ADP
gujaf-68	315	4	business	business	PROPN
gujaf-68	315	5	administration	administration	NOUN
gujaf-68	315	6	,	,	PUNCT
gujaf-68	315	7	11	11	NUM
gujaf-68	315	8	(	(	PUNCT
gujaf-68	315	9	4	4	NUM
gujaf-68	315	10	):	):	PUNCT
gujaf-68	315	11	963	963	NUM
gujaf-68	315	12	979	979	NUM
gujaf-68	315	13	aljanadi	aljanadi	NOUN
gujaf-68	315	14	,	,	PUNCT
gujaf-68	315	15	y.	y.	PROPN
gujaf-68	315	16	,	,	PUNCT
gujaf-68	315	17	abdulrahman	abdulrahman	PROPN
gujaf-68	315	18	,	,	PUNCT
gujaf-68	315	19	r.	r.	PROPN
gujaf-68	315	20	&	&	CCONJ
gujaf-68	315	21	omar	omar	PROPN
gujaf-68	315	22	,	,	PUNCT
gujaf-68	315	23	n.	n.	PROPN
gujaf-68	315	24	(	(	PUNCT
gujaf-68	315	25	2013	2013	NUM
gujaf-68	315	26	)	)	PUNCT
gujaf-68	315	27	.	.	PUNCT
gujaf-68	316	1	“	"	PUNCT
gujaf-68	316	2	corporate	corporate	ADJ
gujaf-68	316	3	governance	governance	NOUN
gujaf-68	316	4	mechanisms	mechanism	NOUN
gujaf-68	316	5	and	and	CCONJ
gujaf-68	316	6	voluntary	voluntary	ADJ
gujaf-68	316	7	disclosure	disclosure	NOUN
gujaf-68	316	8	in	in	ADP
gujaf-68	316	9	saudi	saudi	PROPN
gujaf-68	316	10	arabia	arabia	PROPN
gujaf-68	316	11	”	"	PUNCT
gujaf-68	316	12	.	.	PUNCT
gujaf-68	317	1	in	in	ADP
gujaf-68	317	2	research	research	NOUN
gujaf-68	317	3	journal	journal	NOUN
gujaf-68	317	4	of	of	ADP
gujaf-68	317	5	accounting	accounting	NOUN
gujaf-68	317	6	,	,	PUNCT
gujaf-68	317	7	4(4	4(4	NUM
gujaf-68	317	8	)	)	PUNCT
gujaf-68	317	9	.	.	PUNCT
gujaf-68	318	1	alkhatib	alkhatib	PROPN
gujaf-68	318	2	,	,	PUNCT
gujaf-68	318	3	k.	k.	PROPN
gujaf-68	318	4	,	,	PUNCT
gujaf-68	318	5	&	&	CCONJ
gujaf-68	318	6	marji	marji	PROPN
gujaf-68	318	7	,	,	PUNCT
gujaf-68	318	8	q.	q.	PROPN
gujaf-68	318	9	(	(	PUNCT
gujaf-68	318	10	2012	2012	NUM
gujaf-68	318	11	)	)	PUNCT
gujaf-68	318	12	.	.	PUNCT
gujaf-68	319	1	audit	audit	NOUN
gujaf-68	319	2	reports	report	VERB
gujaf-68	319	3	timeliness	timeliness	NOUN
gujaf-68	319	4	:	:	PUNCT
gujaf-68	319	5	empirical	empirical	ADJ
gujaf-68	319	6	evidence	evidence	NOUN
gujaf-68	319	7	from	from	ADP
gujaf-68	319	8	jordan	jordan	PROPN
gujaf-68	319	9	”	"	PUNCT
gujaf-68	319	10	.	.	PUNCT
gujaf-68	320	1	social	social	ADJ
gujaf-68	320	2	and	and	CCONJ
gujaf-68	320	3	behavioral	behavioral	ADJ
gujaf-68	320	4	sciences	science	NOUN
gujaf-68	320	5	,	,	PUNCT
gujaf-68	320	6	(	(	PUNCT
gujaf-68	320	7	62	62	NUM
gujaf-68	320	8	):	):	PUNCT
gujaf-68	320	9	1342	1342	NUM
gujaf-68	320	10	-	-	SYM
gujaf-68	320	11	1349	1349	NUM
gujaf-68	320	12	.	.	PUNCT
gujaf-68	321	1	allegrini	allegrini	PROPN
gujaf-68	321	2	,	,	PUNCT
gujaf-68	321	3	m.	m.	NOUN
gujaf-68	321	4	&	&	CCONJ
gujaf-68	321	5	greco	greco	PROPN
gujaf-68	321	6	,	,	PUNCT
gujaf-68	321	7	g.	g.	PROPN
gujaf-68	321	8	(	(	PUNCT
gujaf-68	321	9	2011	2011	NUM
gujaf-68	321	10	)	)	PUNCT
gujaf-68	321	11	.	.	PUNCT
gujaf-68	322	1	“	"	PUNCT
gujaf-68	322	2	corporate	corporate	ADJ
gujaf-68	322	3	boards	board	NOUN
gujaf-68	322	4	,	,	PUNCT
gujaf-68	322	5	audit	audit	NOUN
gujaf-68	322	6	committees	committee	NOUN
gujaf-68	322	7	and	and	CCONJ
gujaf-68	322	8	voluntary	voluntary	ADJ
gujaf-68	322	9	disclosure	disclosure	NOUN
gujaf-68	322	10	:	:	PUNCT
gujaf-68	322	11	evidence	evidence	NOUN
gujaf-68	322	12	from	from	ADP
gujaf-68	322	13	italian	italian	ADJ
gujaf-68	322	14	listed	list	VERB
gujaf-68	322	15	companies	company	NOUN
gujaf-68	322	16	”	"	PUNCT
gujaf-68	322	17	.	.	PUNCT
gujaf-68	323	1	journal	journal	PROPN
gujaf-68	323	2	of	of	ADP
gujaf-68	323	3	management	management	NOUN
gujaf-68	323	4	and	and	CCONJ
gujaf-68	323	5	governance	governance	NOUN
gujaf-68	323	6	.	.	PUNCT
gujaf-68	324	1	online	online	ADJ
gujaf-68	324	2	first	first	ADJ
gujaf-68	324	3	™	™	NOUN
gujaf-68	324	4	,	,	PUNCT
gujaf-68	324	5	http://www.springerlink.com/content/32720028107w4746	http://www.springerlink.com/content/32720028107w4746	PROPN
gujaf-68	325	1	[	[	X
gujaf-68	325	2	24	24	NUM
gujaf-68	325	3	february	february	NOUN
gujaf-68	325	4	2011	2011	NUM
gujaf-68	325	5	]	]	PUNCT
gujaf-68	325	6	.	.	PUNCT
gujaf-68	326	1	al	al	PROPN
gujaf-68	326	2	-	-	PUNCT
gujaf-68	326	3	muzaiqer	muzaiqer	PROPN
gujaf-68	326	4	,	,	PUNCT
gujaf-68	326	5	m.a	m.a	PROPN
gujaf-68	326	6	.	.	PROPN
gujaf-68	326	7	,	,	PUNCT
gujaf-68	326	8	ahmad	ahmad	PROPN
gujaf-68	326	9	,	,	PUNCT
gujaf-68	326	10	m.	m.	NOUN
gujaf-68	326	11	,	,	PUNCT
gujaf-68	326	12	&	&	CCONJ
gujaf-68	326	13	abdul	abdul	PROPN
gujaf-68	326	14	hamid	hamid	PROPN
gujaf-68	326	15	,	,	PUNCT
gujaf-68	326	16	f.	f.	PROPN
gujaf-68	326	17	(	(	PUNCT
gujaf-68	326	18	2016	2016	NUM
gujaf-68	326	19	)	)	PUNCT
gujaf-68	326	20	.	.	PUNCT
gujaf-68	327	1	“	"	PUNCT
gujaf-68	327	2	timeliness	timeliness	NOUN
gujaf-68	327	3	of	of	ADP
gujaf-68	327	4	financial	financial	ADJ
gujaf-68	327	5	reporting	reporting	NOUN
gujaf-68	327	6	:	:	PUNCT
gujaf-68	327	7	evidence	evidence	NOUN
gujaf-68	327	8	from	from	ADP
gujaf-68	327	9	uae	uae	PROPN
gujaf-68	327	10	”	"	PUNCT
gujaf-68	327	11	.	.	PUNCT
gujaf-68	328	1	being	be	AUX
gujaf-68	328	2	a	a	DET
gujaf-68	328	3	paper	paper	NOUN
gujaf-68	328	4	presented	present	VERB
gujaf-68	328	5	at	at	ADP
gujaf-68	328	6	the	the	DET
gujaf-68	328	7	international	international	ADJ
gujaf-68	328	8	conference	conference	NOUN
gujaf-68	328	9	on	on	ADP
gujaf-68	328	10	accounting	accounting	NOUN
gujaf-68	328	11	studies	study	NOUN
gujaf-68	328	12	(	(	PUNCT
gujaf-68	328	13	icas	icas	PROPN
gujaf-68	328	14	)	)	PUNCT
gujaf-68	328	15	;	;	PUNCT
gujaf-68	328	16	15	15	NUM
gujaf-68	328	17	-	-	SYM
gujaf-68	328	18	18	18	NUM
gujaf-68	328	19	august	august	PROPN
gujaf-68	328	20	2016	2016	NUM
gujaf-68	328	21	,	,	PUNCT
gujaf-68	328	22	langkawi	langkawi	PROPN
gujaf-68	328	23	,	,	PUNCT
gujaf-68	328	24	kedah	kedah	PROPN
gujaf-68	328	25	,	,	PUNCT
gujaf-68	328	26	malaysia	malaysia	PROPN
gujaf-68	328	27	amirul	amirul	PROPN
gujaf-68	328	28	,	,	PUNCT
gujaf-68	328	29	s.m	s.m	PROPN
gujaf-68	328	30	.	.	PROPN
gujaf-68	328	31	&	&	CCONJ
gujaf-68	328	32	salleh	salleh	PROPN
gujaf-68	328	33	,	,	PUNCT
gujaf-68	328	34	m.f.m	m.f.m	NOUN
gujaf-68	328	35	.	.	PUNCT
gujaf-68	328	36	(	(	PUNCT
gujaf-68	328	37	2014	2014	NUM
gujaf-68	328	38	)	)	PUNCT
gujaf-68	328	39	.	.	PUNCT
gujaf-68	329	1	convergence	convergence	NOUN
gujaf-68	329	2	to	to	ADP
gujaf-68	329	3	ifrs	ifrs	NOUN
gujaf-68	329	4	and	and	CCONJ
gujaf-68	329	5	audit	audit	NOUN
gujaf-68	329	6	report	report	NOUN
gujaf-68	329	7	lag	lag	VERB
gujaf-68	329	8	in	in	ADP
gujaf-68	329	9	malaysia	malaysia	PROPN
gujaf-68	329	10	.	.	PUNCT
gujaf-68	330	1	research	research	PROPN
gujaf-68	330	2	journal	journal	PROPN
gujaf-68	330	3	of	of	ADP
gujaf-68	330	4	finance	finance	NOUN
gujaf-68	330	5	and	and	CCONJ
gujaf-68	330	6	accounting	accounting	NOUN
gujaf-68	330	7	,	,	PUNCT
gujaf-68	330	8	5	5	NUM
gujaf-68	330	9	(	(	PUNCT
gujaf-68	330	10	23	23	NUM
gujaf-68	330	11	):	):	PUNCT
gujaf-68	330	12	9	9	NUM
gujaf-68	330	13	-	-	SYM
gujaf-68	330	14	16	16	NUM
gujaf-68	330	15	apadore	apadore	NOUN
gujaf-68	330	16	,	,	PUNCT
gujaf-68	330	17	k.	k.	PROPN
gujaf-68	330	18	,	,	PUNCT
gujaf-68	330	19	&	&	CCONJ
gujaf-68	330	20	noor	noor	PROPN
gujaf-68	330	21	,	,	PUNCT
gujaf-68	330	22	m.m	m.m	PROPN
gujaf-68	330	23	.	.	PROPN
gujaf-68	330	24	(	(	PUNCT
gujaf-68	330	25	2013	2013	NUM
gujaf-68	330	26	)	)	PUNCT
gujaf-68	330	27	.	.	PUNCT
gujaf-68	331	1	determinants	determinant	NOUN
gujaf-68	331	2	of	of	ADP
gujaf-68	331	3	audit	audit	NOUN
gujaf-68	331	4	report	report	NOUN
gujaf-68	331	5	lag	lag	NOUN
gujaf-68	331	6	and	and	CCONJ
gujaf-68	331	7	corporate	corporate	ADJ
gujaf-68	331	8	governance	governance	NOUN
gujaf-68	331	9	in	in	ADP
gujaf-68	331	10	malaysia	malaysia	PROPN
gujaf-68	331	11	.	.	PUNCT
gujaf-68	332	1	international	international	ADJ
gujaf-68	332	2	journal	journal	PROPN
gujaf-68	332	3	of	of	ADP
gujaf-68	332	4	business	business	NOUN
gujaf-68	332	5	and	and	CCONJ
gujaf-68	332	6	management	management	NOUN
gujaf-68	332	7	,	,	PUNCT
gujaf-68	332	8	8	8	NUM
gujaf-68	332	9	(	(	PUNCT
gujaf-68	332	10	15	15	NUM
gujaf-68	332	11	):	):	PUNCT
gujaf-68	332	12	151	151	NUM
gujaf-68	332	13	–	–	SYM
gujaf-68	332	14	163	163	NUM
gujaf-68	332	15	http://ssrn.com/abstract	http://ssrn.com/abstract	PROPN
gujaf-68	332	16	http://ssrn.com/abstract	http://ssrn.com/abstract	PUNCT
gujaf-68	333	1	http://ssrn.com/abstract	http://ssrn.com/abstract	PUNCT
gujaf-68	333	2	http://www.springerlink.com/content/32720028107w4746	http://www.springerlink.com/content/32720028107w4746	PRON
gujaf-68	333	3	gusau	gusau	ADJ
gujaf-68	333	4	journal	journal	NOUN
gujaf-68	333	5	of	of	ADP
gujaf-68	333	6	accounting	accounting	NOUN
gujaf-68	333	7	and	and	CCONJ
gujaf-68	333	8	finance	finance	NOUN
gujaf-68	333	9	,	,	PUNCT
gujaf-68	333	10	vol	vol	NOUN
gujaf-68	333	11	.	.	PROPN
gujaf-68	333	12	2	2	NUM
gujaf-68	333	13	,	,	PUNCT
gujaf-68	333	14	issue	issue	NOUN
gujaf-68	333	15	2	2	NUM
gujaf-68	333	16	,	,	PUNCT
gujaf-68	333	17	april	april	PROPN
gujaf-68	333	18	,	,	PUNCT
gujaf-68	333	19	2021	2021	NUM
gujaf-68	333	20	16	16	NUM
gujaf-68	333	21	arowoshegbe	arowoshegbe	NOUN
gujaf-68	333	22	,	,	PUNCT
gujaf-68	333	23	a.o	a.o	PROPN
gujaf-68	333	24	.	.	PROPN
gujaf-68	333	25	,	,	PUNCT
gujaf-68	333	26	uniamikogbo	uniamikogbo	PROPN
gujaf-68	333	27	,	,	PUNCT
gujaf-68	333	28	e.	e.	PROPN
gujaf-68	333	29	,	,	PUNCT
gujaf-68	333	30	&	&	CCONJ
gujaf-68	333	31	adeusi	adeusi	PROPN
gujaf-68	333	32	,	,	PUNCT
gujaf-68	333	33	a.s	a.s	PROPN
gujaf-68	333	34	.	.	PROPN
gujaf-68	333	35	(	(	PUNCT
gujaf-68	333	36	2017	2017	NUM
gujaf-68	333	37	)	)	PUNCT
gujaf-68	333	38	.	.	PUNCT
gujaf-68	334	1	factors	factor	NOUN
gujaf-68	334	2	affecting	affect	VERB
gujaf-68	334	3	timeliness	timeliness	NOUN
gujaf-68	334	4	of	of	ADP
gujaf-68	334	5	an	an	DET
gujaf-68	334	6	audit	audit	NOUN
gujaf-68	334	7	report	report	NOUN
gujaf-68	334	8	in	in	ADP
gujaf-68	334	9	nigeria	nigeria	PROPN
gujaf-68	334	10	.	.	PUNCT
gujaf-68	335	1	funai	funai	PROPN
gujaf-68	335	2	journal	journal	PROPN
gujaf-68	335	3	of	of	ADP
gujaf-68	335	4	accounting	accounting	NOUN
gujaf-68	335	5	,	,	PUNCT
gujaf-68	335	6	business	business	NOUN
gujaf-68	335	7	and	and	CCONJ
gujaf-68	335	8	finance	finance	NOUN
gujaf-68	335	9	(	(	PUNCT
gujaf-68	335	10	fujabf	fujabf	PROPN
gujaf-68	335	11	)	)	PUNCT
gujaf-68	335	12	,	,	PUNCT
gujaf-68	335	13	1	1	NUM
gujaf-68	335	14	(	(	PUNCT
gujaf-68	335	15	1	1	NUM
gujaf-68	335	16	):	):	PUNCT
gujaf-68	335	17	26	26	NUM
gujaf-68	335	18	-	-	SYM
gujaf-68	335	19	38	38	NUM
gujaf-68	335	20	audit	audit	NOUN
gujaf-68	335	21	committee	committee	NOUN
gujaf-68	335	22	collaboration	collaboration	NOUN
gujaf-68	335	23	(	(	PUNCT
gujaf-68	335	24	2013	2013	NUM
gujaf-68	335	25	)	)	PUNCT
gujaf-68	335	26	.	.	PUNCT
gujaf-68	336	1	“	"	PUNCT
gujaf-68	336	2	enhancing	enhance	VERB
gujaf-68	336	3	the	the	DET
gujaf-68	336	4	audit	audit	NOUN
gujaf-68	336	5	committee	committee	NOUN
gujaf-68	336	6	report	report	NOUN
gujaf-68	336	7	,	,	PUNCT
gujaf-68	336	8	a	a	DET
gujaf-68	336	9	call	call	NOUN
gujaf-68	336	10	to	to	ADP
gujaf-68	336	11	action	action	NOUN
gujaf-68	336	12	,	,	PUNCT
gujaf-68	336	13	”	"	PUNCT
gujaf-68	336	14	(	(	PUNCT
gujaf-68	336	15	nov	nov	PROPN
gujaf-68	336	16	.	.	PROPN
gujaf-68	336	17	20	20	NUM
gujaf-68	336	18	)	)	PUNCT
gujaf-68	336	19	,	,	PUNCT
gujaf-68	336	20	available	available	ADJ
gujaf-68	336	21	at	at	ADP
gujaf-68	336	22	http://www.thecaq.org/reports-and	http://www.thecaq.org/reports-and	PROPN
gujaf-68	336	23	publications	publication	NOUN
gujaf-68	336	24	/	/	SYM
gujaf-68	336	25	enhancing	enhance	VERB
gujaf-68	336	26	-	-	PUNCT
gujaf-68	336	27	the	the	DET
gujaf-68	336	28	-	-	PUNCT
gujaf-68	336	29	audit	audit	NOUN
gujaf-68	336	30	-	-	PUNCT
gujaf-68	336	31	committee	committee	NOUN
gujaf-68	336	32	-	-	PUNCT
gujaf-68	336	33	report	report	NOUN
gujaf-68	336	34	-	-	PUNCT
gujaf-68	336	35	a	a	DET
gujaf-68	336	36	-	-	PUNCT
gujaf-68	336	37	call	call	NOUN
gujaf-68	336	38	-	-	PUNCT
gujaf-68	336	39	to	to	ADP
gujaf-68	336	40	-	-	PUNCT
gujaf-68	336	41	action	action	NOUN
gujaf-68	336	42	austine	austine	NOUN
gujaf-68	336	43	,	,	PUNCT
gujaf-68	336	44	o.e	o.e	PROPN
gujaf-68	336	45	.	.	PROPN
gujaf-68	336	46	,	,	PUNCT
gujaf-68	336	47	chijioke	chijioke	NOUN
gujaf-68	336	48	,	,	PUNCT
gujaf-68	336	49	o.m	o.m	PROPN
gujaf-68	336	50	.	.	PROPN
gujaf-68	336	51	,	,	PUNCT
gujaf-68	336	52	&	&	CCONJ
gujaf-68	336	53	henry	henry	PROPN
gujaf-68	336	54	,	,	PUNCT
gujaf-68	336	55	s.a	s.a	PROPN
gujaf-68	336	56	.	.	PROPN
gujaf-68	337	1	(	(	PUNCT
gujaf-68	337	2	2013	2013	NUM
gujaf-68	337	3	)	)	PUNCT
gujaf-68	337	4	.	.	PUNCT
gujaf-68	338	1	audit	audit	NOUN
gujaf-68	338	2	firm	firm	ADJ
gujaf-68	338	3	rotation	rotation	NOUN
gujaf-68	338	4	and	and	CCONJ
gujaf-68	338	5	audit	audit	NOUN
gujaf-68	338	6	report	report	NOUN
gujaf-68	338	7	lag	lag	VERB
gujaf-68	338	8	in	in	ADP
gujaf-68	338	9	nigeria	nigeria	PROPN
gujaf-68	338	10	.	.	PUNCT
gujaf-68	339	1	iosr	iosr	PROPN
gujaf-68	339	2	journal	journal	PROPN
gujaf-68	339	3	of	of	ADP
gujaf-68	339	4	business	business	NOUN
gujaf-68	339	5	and	and	CCONJ
gujaf-68	339	6	management	management	NOUN
gujaf-68	339	7	,	,	PUNCT
gujaf-68	339	8	12	12	NUM
gujaf-68	339	9	(	(	PUNCT
gujaf-68	339	10	4	4	NUM
gujaf-68	339	11	):	):	PUNCT
gujaf-68	339	12	13	13	NUM
gujaf-68	339	13	-	-	SYM
gujaf-68	339	14	19	19	NUM
gujaf-68	339	15	.	.	PUNCT
gujaf-68	340	1	azubike	azubike	PROPN
gujaf-68	340	2	,	,	PUNCT
gujaf-68	340	3	j.u.b	j.u.b	PROPN
gujaf-68	340	4	.	.	PROPN
gujaf-68	340	5	,	,	PUNCT
gujaf-68	340	6	&	&	CCONJ
gujaf-68	340	7	aggreh	aggreh	NOUN
gujaf-68	340	8	,	,	PUNCT
gujaf-68	340	9	m.	m.	NOUN
gujaf-68	340	10	(	(	PUNCT
gujaf-68	340	11	2014	2014	NUM
gujaf-68	340	12	)	)	PUNCT
gujaf-68	340	13	.	.	PUNCT
gujaf-68	341	1	corporate	corporate	ADJ
gujaf-68	341	2	governance	governance	NOUN
gujaf-68	341	3	and	and	CCONJ
gujaf-68	341	4	audit	audit	NOUN
gujaf-68	341	5	delay	delay	NOUN
gujaf-68	341	6	in	in	ADP
gujaf-68	341	7	nigerian	nigerian	ADJ
gujaf-68	341	8	quoted	quote	VERB
gujaf-68	341	9	companies	company	NOUN
gujaf-68	341	10	.	.	PUNCT
gujaf-68	342	1	european	european	PROPN
gujaf-68	342	2	journal	journal	PROPN
gujaf-68	342	3	of	of	ADP
gujaf-68	342	4	accounting	accounting	NOUN
gujaf-68	342	5	auditing	auditing	NOUN
gujaf-68	342	6	and	and	CCONJ
gujaf-68	342	7	finance	finance	NOUN
gujaf-68	342	8	research	research	NOUN
gujaf-68	342	9	,	,	PUNCT
gujaf-68	342	10	2	2	NUM
gujaf-68	342	11	(	(	PUNCT
gujaf-68	342	12	10	10	NUM
gujaf-68	342	13	):	):	PUNCT
gujaf-68	342	14	22	22	NUM
gujaf-68	342	15	-	-	SYM
gujaf-68	342	16	33	33	NUM
gujaf-68	342	17	badolato	badolato	NOUN
gujaf-68	342	18	,	,	PUNCT
gujaf-68	342	19	p.g	p.g	PROPN
gujaf-68	342	20	.	.	PROPN
gujaf-68	342	21	,	,	PUNCT
gujaf-68	342	22	donelson	donelson	PROPN
gujaf-68	342	23	,	,	PUNCT
gujaf-68	342	24	d.c	d.c	PROPN
gujaf-68	342	25	.	.	PROPN
gujaf-68	342	26	,	,	PUNCT
gujaf-68	342	27	&	&	CCONJ
gujaf-68	342	28	ege	ege	PROPN
gujaf-68	342	29	,	,	PUNCT
gujaf-68	342	30	m.	m.	NOUN
gujaf-68	342	31	(	(	PUNCT
gujaf-68	342	32	2014	2014	NUM
gujaf-68	342	33	)	)	PUNCT
gujaf-68	342	34	.	.	PUNCT
gujaf-68	343	1	audit	audit	NOUN
gujaf-68	343	2	committee	committee	PROPN
gujaf-68	343	3	financial	financial	ADJ
gujaf-68	343	4	expertise	expertise	NOUN
gujaf-68	343	5	and	and	CCONJ
gujaf-68	343	6	earnings	earning	NOUN
gujaf-68	343	7	management	management	NOUN
gujaf-68	343	8	:	:	PUNCT
gujaf-68	343	9	the	the	DET
gujaf-68	343	10	role	role	NOUN
gujaf-68	343	11	of	of	ADP
gujaf-68	343	12	status	status	NOUN
gujaf-68	343	13	.	.	PUNCT
gujaf-68	344	1	journal	journal	PROPN
gujaf-68	344	2	of	of	ADP
gujaf-68	344	3	accounting	accounting	NOUN
gujaf-68	344	4	and	and	CCONJ
gujaf-68	344	5	economics	economic	NOUN
gujaf-68	344	6	,	,	PUNCT
gujaf-68	344	7	58	58	NUM
gujaf-68	344	8	(	(	PUNCT
gujaf-68	344	9	23	23	NUM
gujaf-68	344	10	):	):	PUNCT
gujaf-68	344	11	208	208	NUM
gujaf-68	344	12	-	-	SYM
gujaf-68	344	13	230	230	NUM
gujaf-68	344	14	.	.	PUNCT
gujaf-68	345	1	bae	bae	PROPN
gujaf-68	345	2	,	,	PUNCT
gujaf-68	345	3	c.h	c.h	PROPN
gujaf-68	345	4	.	.	PROPN
gujaf-68	345	5	,	,	PUNCT
gujaf-68	345	6	&	&	CCONJ
gujaf-68	345	7	woo	woo	PROPN
gujaf-68	345	8	,	,	PUNCT
gujaf-68	345	9	y.s	y.s	PROPN
gujaf-68	345	10	.	.	PROPN
gujaf-68	345	11	(	(	PUNCT
gujaf-68	345	12	2016	2016	NUM
gujaf-68	345	13	)	)	PUNCT
gujaf-68	345	14	.	.	PUNCT
gujaf-68	346	1	“	"	PUNCT
gujaf-68	346	2	the	the	DET
gujaf-68	346	3	effect	effect	NOUN
gujaf-68	346	4	of	of	ADP
gujaf-68	346	5	ceo	ceo	NOUN
gujaf-68	346	6	turnover	turnover	NOUN
gujaf-68	346	7	on	on	ADP
gujaf-68	346	8	audit	audit	NOUN
gujaf-68	346	9	report	report	NOUN
gujaf-68	346	10	lag	lag	NOUN
gujaf-68	346	11	and	and	CCONJ
gujaf-68	346	12	management	management	NOUN
gujaf-68	346	13	discretionary	discretionary	ADJ
gujaf-68	346	14	report	report	NOUN
gujaf-68	346	15	lag	lag	VERB
gujaf-68	346	16	:	:	PUNCT
gujaf-68	346	17	evidence	evidence	NOUN
gujaf-68	346	18	from	from	ADP
gujaf-68	346	19	korea	korea	PROPN
gujaf-68	346	20	”	"	PUNCT
gujaf-68	346	21	.	.	PUNCT
gujaf-68	347	1	investment	investment	NOUN
gujaf-68	347	2	management	management	NOUN
gujaf-68	347	3	and	and	CCONJ
gujaf-68	347	4	financial	financial	ADJ
gujaf-68	347	5	innovations	innovation	NOUN
gujaf-68	347	6	,	,	PUNCT
gujaf-68	347	7	13(1	13(1	NUM
gujaf-68	347	8	)	)	PUNCT
gujaf-68	347	9	.	.	PUNCT
gujaf-68	348	1	doi:10.21511	doi:10.21511	VERB
gujaf-68	348	2	/	/	SYM
gujaf-68	348	3	imfi.13(1).2016.05	imfi.13(1).2016.05	NOUN
gujaf-68	348	4	basuony	basuony	NOUN
gujaf-68	348	5	,	,	PUNCT
gujaf-68	348	6	m.a	m.a	PROPN
gujaf-68	348	7	.	.	PROPN
gujaf-68	348	8	,	,	PUNCT
gujaf-68	348	9	mohamed	mohamed	PROPN
gujaf-68	348	10	e.k.a	e.k.a	PROPN
gujaf-68	348	11	.	.	PROPN
gujaf-68	348	12	,	,	PUNCT
gujaf-68	348	13	&	&	CCONJ
gujaf-68	348	14	al	al	PROPN
gujaf-68	348	15	-	-	PUNCT
gujaf-68	348	16	baidhani	baidhani	PROPN
gujaf-68	348	17	,	,	PUNCT
gujaf-68	348	18	a.m.	a.m.	PROPN
gujaf-68	348	19	(	(	PUNCT
gujaf-68	348	20	2014	2014	NUM
gujaf-68	348	21	)	)	PUNCT
gujaf-68	348	22	.	.	PUNCT
gujaf-68	349	1	the	the	DET
gujaf-68	349	2	effect	effect	NOUN
gujaf-68	349	3	of	of	ADP
gujaf-68	349	4	corporate	corporate	ADJ
gujaf-68	349	5	governance	governance	NOUN
gujaf-68	349	6	on	on	ADP
gujaf-68	349	7	bank	bank	NOUN
gujaf-68	349	8	financial	financial	ADJ
gujaf-68	349	9	performance	performance	NOUN
gujaf-68	349	10	:	:	PUNCT
gujaf-68	349	11	evidence	evidence	NOUN
gujaf-68	349	12	from	from	ADP
gujaf-68	349	13	the	the	DET
gujaf-68	349	14	arabian	arabian	ADJ
gujaf-68	349	15	peninsula	peninsula	NOUN
gujaf-68	349	16	.	.	PUNCT
gujaf-68	350	1	corporate	corporate	ADJ
gujaf-68	350	2	ownership	ownership	NOUN
gujaf-68	350	3	&	&	CCONJ
gujaf-68	350	4	control	control	PROPN
gujaf-68	350	5	,	,	PUNCT
gujaf-68	350	6	11(2	11(2	NUM
gujaf-68	350	7	):	):	PUNCT
gujaf-68	350	8	178	178	NUM
gujaf-68	350	9	-	-	SYM
gujaf-68	350	10	191	191	NUM
gujaf-68	350	11	.	.	PUNCT
gujaf-68	351	1	basuony	basuony	ADJ
gujaf-68	351	2	,	,	PUNCT
gujaf-68	351	3	m.a.k	m.a.k	INTJ
gujaf-68	351	4	.	.	PROPN
gujaf-68	351	5	,	,	PUNCT
gujaf-68	351	6	mohamed	mohamed	PROPN
gujaf-68	351	7	,	,	PUNCT
gujaf-68	351	8	e.k.a	e.k.a	PROPN
gujaf-68	351	9	.	.	PROPN
gujaf-68	351	10	,	,	PUNCT
gujaf-68	351	11	hussain	hussain	PROPN
gujaf-68	351	12	,	,	PUNCT
gujaf-68	351	13	m.m	m.m	PROPN
gujaf-68	351	14	.	.	PROPN
gujaf-68	351	15	,	,	PUNCT
gujaf-68	351	16	&	&	CCONJ
gujaf-68	351	17	marie	marie	PROPN
gujaf-68	351	18	,	,	PUNCT
gujaf-68	351	19	o.k	o.k	PROPN
gujaf-68	351	20	.	.	PROPN
gujaf-68	351	21	(	(	PUNCT
gujaf-68	351	22	2016	2016	NUM
gujaf-68	351	23	)	)	PUNCT
gujaf-68	351	24	.	.	PUNCT
gujaf-68	352	1	board	board	NOUN
gujaf-68	352	2	characteristics	characteristic	NOUN
gujaf-68	352	3	,	,	PUNCT
gujaf-68	352	4	ownership	ownership	NOUN
gujaf-68	352	5	structure	structure	NOUN
gujaf-68	352	6	and	and	CCONJ
gujaf-68	352	7	audit	audit	NOUN
gujaf-68	352	8	report	report	NOUN
gujaf-68	352	9	lag	lag	VERB
gujaf-68	352	10	in	in	ADP
gujaf-68	352	11	the	the	DET
gujaf-68	352	12	middle	middle	PROPN
gujaf-68	352	13	east	east	PROPN
gujaf-68	352	14	.	.	PUNCT
gujaf-68	353	1	int	int	NOUN
gujaf-68	353	2	.	.	PUNCT
gujaf-68	354	1	j.	j.	PROPN
gujaf-68	354	2	corporate	corporate	ADJ
gujaf-68	354	3	governance	governance	NOUN
gujaf-68	354	4	,	,	PUNCT
gujaf-68	354	5	7	7	NUM
gujaf-68	354	6	(	(	PUNCT
gujaf-68	354	7	2	2	NUM
gujaf-68	354	8	):	):	PUNCT
gujaf-68	354	9	180	180	NUM
gujaf-68	354	10	-	-	SYM
gujaf-68	354	11	205	205	NUM
gujaf-68	354	12	bédard	bédard	NOUN
gujaf-68	354	13	,	,	PUNCT
gujaf-68	354	14	j.	j.	PROPN
gujaf-68	354	15	,	,	PUNCT
gujaf-68	354	16	brousseau	brousseau	PROPN
gujaf-68	354	17	,	,	PUNCT
gujaf-68	354	18	c.	c.	PROPN
gujaf-68	354	19	&	&	CCONJ
gujaf-68	354	20	vanstraelen	vanstraelen	PROPN
gujaf-68	354	21	,	,	PUNCT
gujaf-68	354	22	a.	a.	NOUN
gujaf-68	354	23	(	(	PUNCT
gujaf-68	354	24	2015	2015	NUM
gujaf-68	354	25	)	)	PUNCT
gujaf-68	354	26	.	.	PUNCT
gujaf-68	355	1	the	the	DET
gujaf-68	355	2	informative	informative	ADJ
gujaf-68	355	3	value	value	NOUN
gujaf-68	355	4	of	of	ADP
gujaf-68	355	5	auditors‟	auditors‟	PROPN
gujaf-68	355	6	going	go	VERB
gujaf-68	355	7	concern	concern	NOUN
gujaf-68	355	8	emphasis	emphasis	NOUN
gujaf-68	355	9	of	of	ADP
gujaf-68	355	10	matter	matter	NOUN
gujaf-68	355	11	:	:	PUNCT
gujaf-68	355	12	evidence	evidence	NOUN
gujaf-68	355	13	from	from	ADP
gujaf-68	355	14	a	a	DET
gujaf-68	355	15	quasi	quasi	ADJ
gujaf-68	355	16	-	-	ADJ
gujaf-68	355	17	natural	natural	ADJ
gujaf-68	355	18	experiment	experiment	NOUN
gujaf-68	355	19	blankley	blankley	NOUN
gujaf-68	355	20	,	,	PUNCT
gujaf-68	355	21	a.i	a.i	PROPN
gujaf-68	355	22	.	.	PROPN
gujaf-68	355	23	,	,	PUNCT
gujaf-68	355	24	hurtt	hurtt	PROPN
gujaf-68	355	25	,	,	PUNCT
gujaf-68	355	26	d.n	d.n	PROPN
gujaf-68	355	27	.	.	PROPN
gujaf-68	355	28	,	,	PUNCT
gujaf-68	355	29	&	&	CCONJ
gujaf-68	355	30	macgregor	macgregor	PROPN
gujaf-68	355	31	,	,	PUNCT
gujaf-68	355	32	j.e	j.e	PROPN
gujaf-68	355	33	.	.	PROPN
gujaf-68	355	34	(	(	PUNCT
gujaf-68	355	35	2014	2014	NUM
gujaf-68	355	36	)	)	PUNCT
gujaf-68	355	37	.	.	PUNCT
gujaf-68	356	1	the	the	DET
gujaf-68	356	2	relationship	relationship	NOUN
gujaf-68	356	3	between	between	ADP
gujaf-68	356	4	audit	audit	NOUN
gujaf-68	356	5	report	report	NOUN
gujaf-68	356	6	lags	lag	NOUN
gujaf-68	356	7	and	and	CCONJ
gujaf-68	356	8	future	future	ADJ
gujaf-68	356	9	restatements	restatement	NOUN
gujaf-68	356	10	.	.	PUNCT
gujaf-68	357	1	auditing	auditing	NOUN
gujaf-68	357	2	:	:	PUNCT
gujaf-68	357	3	a	a	DET
gujaf-68	357	4	journal	journal	NOUN
gujaf-68	357	5	of	of	ADP
gujaf-68	357	6	practice	practice	NOUN
gujaf-68	357	7	and	and	CCONJ
gujaf-68	357	8	theory	theory	NOUN
gujaf-68	357	9	,	,	PUNCT
gujaf-68	357	10	33	33	NUM
gujaf-68	357	11	(	(	PUNCT
gujaf-68	357	12	2	2	NUM
gujaf-68	357	13	):	):	PUNCT
gujaf-68	357	14	27	27	NUM
gujaf-68	357	15	-	-	SYM
gujaf-68	357	16	57	57	NUM
gujaf-68	357	17	.	.	PUNCT
gujaf-68	358	1	cohen	cohen	PROPN
gujaf-68	358	2	,	,	PUNCT
gujaf-68	358	3	j.r	j.r	PROPN
gujaf-68	358	4	.	.	PROPN
gujaf-68	358	5	,	,	PUNCT
gujaf-68	358	6	hoitash	hoitash	PROPN
gujaf-68	358	7	,	,	PUNCT
gujaf-68	358	8	u.	u.	PROPN
gujaf-68	358	9	,	,	PUNCT
gujaf-68	358	10	krishnamoorthy	krishnamoorthy	ADJ
gujaf-68	358	11	,	,	PUNCT
gujaf-68	358	12	g.	g.	PROPN
gujaf-68	358	13	,	,	PUNCT
gujaf-68	358	14	&	&	CCONJ
gujaf-68	358	15	wright	wright	PROPN
gujaf-68	358	16	,	,	PUNCT
gujaf-68	358	17	a.m.	a.m.	PROPN
gujaf-68	358	18	(	(	PUNCT
gujaf-68	358	19	2014	2014	NUM
gujaf-68	358	20	)	)	PUNCT
gujaf-68	358	21	.	.	PUNCT
gujaf-68	359	1	the	the	DET
gujaf-68	359	2	effect	effect	NOUN
gujaf-68	359	3	of	of	ADP
gujaf-68	359	4	audit	audit	NOUN
gujaf-68	359	5	committee	committee	NOUN
gujaf-68	359	6	industry	industry	NOUN
gujaf-68	359	7	expertise	expertise	NOUN
gujaf-68	359	8	on	on	ADP
gujaf-68	359	9	monitoring	monitor	VERB
gujaf-68	359	10	the	the	DET
gujaf-68	359	11	financial	financial	ADJ
gujaf-68	359	12	reporting	reporting	NOUN
gujaf-68	359	13	process	process	NOUN
gujaf-68	359	14	.	.	PUNCT
gujaf-68	360	1	in	in	ADP
gujaf-68	360	2	accounting	accounting	NOUN
gujaf-68	360	3	review	review	NOUN
gujaf-68	360	4	,	,	PUNCT
gujaf-68	360	5	(	(	PUNCT
gujaf-68	360	6	89	89	NUM
gujaf-68	360	7	):	):	PUNCT
gujaf-68	360	8	243	243	NUM
gujaf-68	360	9	-	-	SYM
gujaf-68	360	10	273	273	NUM
gujaf-68	360	11	.	.	PUNCT
gujaf-68	361	1	dao	dao	NOUN
gujaf-68	361	2	,	,	PUNCT
gujaf-68	361	3	m.	m.	NOUN
gujaf-68	361	4	,	,	PUNCT
gujaf-68	361	5	&	&	CCONJ
gujaf-68	361	6	pham	pham	PROPN
gujaf-68	361	7	,	,	PUNCT
gujaf-68	361	8	t.	t.	PROPN
gujaf-68	361	9	(	(	PUNCT
gujaf-68	361	10	2014	2014	NUM
gujaf-68	361	11	)	)	PUNCT
gujaf-68	361	12	.	.	PUNCT
gujaf-68	362	1	audit	audit	NOUN
gujaf-68	362	2	tenure	tenure	NOUN
gujaf-68	362	3	,	,	PUNCT
gujaf-68	362	4	auditor	auditor	NOUN
gujaf-68	362	5	specialization	specialization	NOUN
gujaf-68	362	6	and	and	CCONJ
gujaf-68	362	7	audit	audit	NOUN
gujaf-68	362	8	report	report	NOUN
gujaf-68	362	9	lag	lag	NOUN
gujaf-68	362	10	.	.	PUNCT
gujaf-68	363	1	managerial	managerial	ADJ
gujaf-68	363	2	auditing	auditing	NOUN
gujaf-68	363	3	journal	journal	NOUN
gujaf-68	363	4	,	,	PUNCT
gujaf-68	363	5	29	29	NUM
gujaf-68	363	6	(	(	PUNCT
gujaf-68	363	7	6	6	NUM
gujaf-68	363	8	):	):	PUNCT
gujaf-68	363	9	490	490	NUM
gujaf-68	363	10	-	-	SYM
gujaf-68	363	11	512	512	NUM
gujaf-68	363	12	ezat	ezat	NOUN
gujaf-68	363	13	,	,	PUNCT
gujaf-68	363	14	n.m	n.m	PROPN
gujaf-68	363	15	.	.	PROPN
gujaf-68	363	16	(	(	PUNCT
gujaf-68	363	17	2015	2015	NUM
gujaf-68	363	18	)	)	PUNCT
gujaf-68	363	19	.	.	PUNCT
gujaf-68	364	1	the	the	DET
gujaf-68	364	2	impact	impact	NOUN
gujaf-68	364	3	of	of	ADP
gujaf-68	364	4	auditrelated	auditrelated	ADJ
gujaf-68	364	5	factors	factor	NOUN
gujaf-68	364	6	on	on	ADP
gujaf-68	364	7	audit	audit	NOUN
gujaf-68	364	8	report	report	NOUN
gujaf-68	364	9	lag	lag	VERB
gujaf-68	364	10	for	for	SCONJ
gujaf-68	364	11	the	the	DET
gujaf-68	364	12	egyptian	egyptian	PROPN
gujaf-68	364	13	listed	list	VERB
gujaf-68	364	14	non	non	ADJ
gujaf-68	364	15	-	-	ADJ
gujaf-68	364	16	financial	financial	ADJ
gujaf-68	364	17	companies	company	NOUN
gujaf-68	364	18	;	;	PUNCT
gujaf-68	364	19	pp	pp	NUM
gujaf-68	364	20	:	:	PUNCT
gujaf-68	364	21	1	1	NUM
gujaf-68	364	22	-	-	SYM
gujaf-68	364	23	45	45	NUM
gujaf-68	364	24	field	field	NOUN
gujaf-68	364	25	,	,	PUNCT
gujaf-68	364	26	a.	a.	NOUN
gujaf-68	364	27	(	(	PUNCT
gujaf-68	364	28	2000	2000	NUM
gujaf-68	364	29	)	)	PUNCT
gujaf-68	364	30	.	.	PUNCT
gujaf-68	365	1	“	"	PUNCT
gujaf-68	365	2	discovering	discover	VERB
gujaf-68	365	3	statistic	statistic	NOUN
gujaf-68	365	4	using	use	VERB
gujaf-68	365	5	spss	spss	PROPN
gujaf-68	365	6	for	for	ADP
gujaf-68	365	7	windows	window	NOUN
gujaf-68	365	8	”	"	PUNCT
gujaf-68	365	9	.	.	PUNCT
gujaf-68	366	1	london	london	PROPN
gujaf-68	366	2	:	:	PUNCT
gujaf-68	366	3	sage	sage	NOUN
gujaf-68	366	4	.	.	PUNCT
gujaf-68	367	1	fodio	fodio	NOUN
gujaf-68	367	2	,	,	PUNCT
gujaf-68	367	3	m.i	m.i	PROPN
gujaf-68	367	4	.	.	PROPN
gujaf-68	367	5	,	,	PUNCT
gujaf-68	367	6	oba	oba	PROPN
gujaf-68	367	7	,	,	PUNCT
gujaf-68	367	8	v.c	v.c	PROPN
gujaf-68	367	9	.	.	PROPN
gujaf-68	367	10	,	,	PUNCT
gujaf-68	367	11	olukoju	olukoju	PROPN
gujaf-68	367	12	,	,	PUNCT
gujaf-68	367	13	a.b	a.b	PROPN
gujaf-68	367	14	.	.	PROPN
gujaf-68	367	15	&	&	CCONJ
gujaf-68	367	16	zik	zik	PROPN
gujaf-68	367	17	-	-	PUNCT
gujaf-68	367	18	rullahi	rullahi	PROPN
gujaf-68	367	19	,	,	PUNCT
gujaf-68	367	20	a.a	a.a	PROPN
gujaf-68	367	21	.	.	PROPN
gujaf-68	367	22	(	(	PUNCT
gujaf-68	367	23	2015	2015	NUM
gujaf-68	367	24	)	)	PUNCT
gujaf-68	367	25	.	.	PUNCT
gujaf-68	368	1	ifrs	ifrs	PROPN
gujaf-68	368	2	adoption	adoption	NOUN
gujaf-68	368	3	,	,	PUNCT
gujaf-68	368	4	firm	firm	ADJ
gujaf-68	368	5	traits	trait	NOUN
gujaf-68	368	6	and	and	CCONJ
gujaf-68	368	7	audit	audit	NOUN
gujaf-68	368	8	timeliness	timeliness	NOUN
gujaf-68	368	9	:	:	PUNCT
gujaf-68	368	10	evidence	evidence	NOUN
gujaf-68	368	11	from	from	ADP
gujaf-68	368	12	nigeria	nigeria	PROPN
gujaf-68	368	13	.	.	PUNCT
gujaf-68	369	1	acta	acta	PROPN
gujaf-68	369	2	universitatis	universitatis	PROPN
gujaf-68	369	3	danubius	danubius	NOUN
gujaf-68	369	4	,	,	PUNCT
gujaf-68	369	5	11	11	NUM
gujaf-68	369	6	(	(	PUNCT
gujaf-68	369	7	3	3	NUM
gujaf-68	369	8	):	):	SYM
gujaf-68	369	9	106119	106119	NUM
gujaf-68	369	10	francis	francis	PROPN
gujaf-68	369	11	,	,	PUNCT
gujaf-68	369	12	j.r	j.r	PROPN
gujaf-68	369	13	.	.	PROPN
gujaf-68	369	14	(	(	PUNCT
gujaf-68	369	15	2004	2004	NUM
gujaf-68	369	16	)	)	PUNCT
gujaf-68	369	17	.	.	PUNCT
gujaf-68	370	1	what	what	PRON
gujaf-68	370	2	do	do	AUX
gujaf-68	370	3	we	we	PRON
gujaf-68	370	4	know	know	VERB
gujaf-68	370	5	about	about	ADP
gujaf-68	370	6	audit	audit	NOUN
gujaf-68	370	7	quality	quality	NOUN
gujaf-68	370	8	.	.	PUNCT
gujaf-68	371	1	the	the	DET
gujaf-68	371	2	british	british	PROPN
gujaf-68	371	3	accounting	accounting	PROPN
gujaf-68	371	4	review	review	PROPN
gujaf-68	371	5	,	,	PUNCT
gujaf-68	371	6	36	36	NUM
gujaf-68	371	7	(	(	PUNCT
gujaf-68	371	8	4	4	NUM
gujaf-68	371	9	):	):	PUNCT
gujaf-68	371	10	345	345	NUM
gujaf-68	371	11	-	-	SYM
gujaf-68	371	12	368	368	NUM
gujaf-68	371	13	.	.	PUNCT
gujaf-68	372	1	garkaza	garkaza	PROPN
gujaf-68	372	2	,	,	PUNCT
gujaf-68	372	3	m.	m.	NOUN
gujaf-68	372	4	,	,	PUNCT
gujaf-68	372	5	abdollahi	abdollahi	PROPN
gujaf-68	372	6	,	,	PUNCT
gujaf-68	372	7	a.	a.	NOUN
gujaf-68	372	8	&	&	CCONJ
gujaf-68	372	9	niknam	niknam	PROPN
gujaf-68	372	10	,	,	PUNCT
gujaf-68	372	11	s.	s.	PROPN
gujaf-68	372	12	(	(	PUNCT
gujaf-68	372	13	2016	2016	NUM
gujaf-68	372	14	)	)	PUNCT
gujaf-68	372	15	.	.	PUNCT
gujaf-68	373	1	studying	study	VERB
gujaf-68	373	2	the	the	DET
gujaf-68	373	3	effect	effect	NOUN
gujaf-68	373	4	of	of	ADP
gujaf-68	373	5	the	the	DET
gujaf-68	373	6	board	board	NOUN
gujaf-68	373	7	characteristics	characteristic	NOUN
gujaf-68	373	8	on	on	ADP
gujaf-68	373	9	the	the	DET
gujaf-68	373	10	timeliness	timeliness	ADJ
gujaf-68	373	11	financial	financial	ADJ
gujaf-68	373	12	reporting	reporting	NOUN
gujaf-68	373	13	of	of	ADP
gujaf-68	373	14	listed	list	VERB
gujaf-68	373	15	companies	company	NOUN
gujaf-68	373	16	in	in	ADP
gujaf-68	373	17	tehran	tehran	PROPN
gujaf-68	373	18	stock	stock	PROPN
gujaf-68	373	19	exchange	exchange	PROPN
gujaf-68	373	20	.	.	PUNCT
gujaf-68	374	1	international	international	ADJ
gujaf-68	374	2	journal	journal	PROPN
gujaf-68	374	3	of	of	ADP
gujaf-68	374	4	new	new	ADJ
gujaf-68	374	5	studies	study	NOUN
gujaf-68	374	6	in	in	ADP
gujaf-68	374	7	management	management	NOUN
gujaf-68	374	8	research	research	NOUN
gujaf-68	374	9	,	,	PUNCT
gujaf-68	374	10	1	1	NUM
gujaf-68	374	11	(	(	PUNCT
gujaf-68	374	12	1	1	NUM
gujaf-68	374	13	):	):	PUNCT
gujaf-68	374	14	3237	3237	NUM
gujaf-68	374	15	;	;	PUNCT
gujaf-68	374	16	available	available	ADJ
gujaf-68	374	17	online	online	ADV
gujaf-68	374	18	at	at	ADP
gujaf-68	374	19	http://ijnsmr.com	http://ijnsmr.com	X
gujaf-68	374	20	http://www.thecaq.org/reports-andhttp://ijnsmr.com/	http://www.thecaq.org/reports-andhttp://ijnsmr.com/	ADJ
gujaf-68	374	21	gusau	gusau	ADJ
gujaf-68	374	22	journal	journal	NOUN
gujaf-68	374	23	of	of	ADP
gujaf-68	374	24	accounting	accounting	NOUN
gujaf-68	374	25	and	and	CCONJ
gujaf-68	374	26	finance	finance	NOUN
gujaf-68	374	27	,	,	PUNCT
gujaf-68	374	28	vol	vol	NOUN
gujaf-68	374	29	.	.	PROPN
gujaf-68	374	30	2	2	NUM
gujaf-68	374	31	,	,	PUNCT
gujaf-68	374	32	issue	issue	NOUN
gujaf-68	374	33	2	2	NUM
gujaf-68	374	34	,	,	PUNCT
gujaf-68	374	35	april	april	PROPN
gujaf-68	374	36	,	,	PUNCT
gujaf-68	374	37	2021	2021	NUM
gujaf-68	374	38	17	17	NUM
gujaf-68	374	39	hapsari	hapsari	ADJ
gujaf-68	374	40	,	,	PUNCT
gujaf-68	374	41	a.n	a.n	PROPN
gujaf-68	374	42	.	.	PROPN
gujaf-68	374	43	,	,	PUNCT
gujaf-68	374	44	putri	putri	ADJ
gujaf-68	374	45	,	,	PUNCT
gujaf-68	374	46	n.k	n.k	PROPN
gujaf-68	374	47	.	.	PROPN
gujaf-68	374	48	,	,	PUNCT
gujaf-68	374	49	&	&	CCONJ
gujaf-68	374	50	arofah	arofah	PROPN
gujaf-68	374	51	,	,	PUNCT
gujaf-68	374	52	t.	t.	PROPN
gujaf-68	374	53	(	(	PUNCT
gujaf-68	374	54	2016	2016	NUM
gujaf-68	374	55	)	)	PUNCT
gujaf-68	374	56	.	.	PUNCT
gujaf-68	375	1	the	the	DET
gujaf-68	375	2	influence	influence	NOUN
gujaf-68	375	3	of	of	ADP
gujaf-68	375	4	profitability	profitability	NOUN
gujaf-68	375	5	,	,	PUNCT
gujaf-68	375	6	solvency	solvency	NOUN
gujaf-68	375	7	,	,	PUNCT
gujaf-68	375	8	and	and	CCONJ
gujaf-68	375	9	auditor‟s	auditor‟s	PROPN
gujaf-68	375	10	opinion	opinion	NOUN
gujaf-68	375	11	to	to	PART
gujaf-68	375	12	audit	audit	NOUN
gujaf-68	375	13	report	report	NOUN
gujaf-68	375	14	lag	lag	NOUN
gujaf-68	375	15	at	at	ADP
gujaf-68	375	16	coal	coal	NOUN
gujaf-68	375	17	mining	mining	NOUN
gujaf-68	375	18	companies	company	NOUN
gujaf-68	375	19	.	.	PUNCT
gujaf-68	376	1	binus	binus	PROPN
gujaf-68	376	2	business	business	PROPN
gujaf-68	376	3	review	review	PROPN
gujaf-68	376	4	,	,	PUNCT
gujaf-68	376	5	7(2	7(2	NUM
gujaf-68	376	6	):	):	PUNCT
gujaf-68	376	7	197	197	NUM
gujaf-68	376	8	-	-	SYM
gujaf-68	376	9	201	201	NUM
gujaf-68	376	10	.	.	PUNCT
gujaf-68	376	11	available	available	ADJ
gujaf-68	376	12	at	at	ADP
gujaf-68	376	13	http://dx.doi.org/10.21512/bbr.v7i2.1685	http://dx.doi.org/10.21512/bbr.v7i2.1685	PROPN
gujaf-68	376	14	hassan	hassan	PROPN
gujaf-68	376	15	,	,	PUNCT
gujaf-68	376	16	y.m	y.m	PROPN
gujaf-68	376	17	.	.	PROPN
gujaf-68	376	18	(	(	PUNCT
gujaf-68	376	19	2016	2016	NUM
gujaf-68	376	20	)	)	PUNCT
gujaf-68	376	21	.	.	PUNCT
gujaf-68	377	1	determinants	determinant	NOUN
gujaf-68	377	2	of	of	ADP
gujaf-68	377	3	audit	audit	NOUN
gujaf-68	377	4	report	report	NOUN
gujaf-68	377	5	lag	lag	VERB
gujaf-68	377	6	:	:	PUNCT
gujaf-68	377	7	evidence	evidence	NOUN
gujaf-68	377	8	from	from	ADP
gujaf-68	377	9	palestine	palestine	PROPN
gujaf-68	377	10	.	.	PUNCT
gujaf-68	378	1	journal	journal	PROPN
gujaf-68	378	2	of	of	ADP
gujaf-68	378	3	accounting	account	VERB
gujaf-68	378	4	in	in	ADP
gujaf-68	378	5	emerging	emerge	VERB
gujaf-68	378	6	economies	economy	NOUN
gujaf-68	378	7	,	,	PUNCT
gujaf-68	378	8	6	6	NUM
gujaf-68	378	9	(	(	PUNCT
gujaf-68	378	10	1	1	NUM
gujaf-68	378	11	):	):	PUNCT
gujaf-68	378	12	13	13	NUM
gujaf-68	378	13	-	-	SYM
gujaf-68	378	14	32	32	NUM
gujaf-68	378	15	hayes	haye	NOUN
gujaf-68	378	16	,	,	PUNCT
gujaf-68	378	17	r.m	r.m	PROPN
gujaf-68	378	18	.	.	PROPN
gujaf-68	378	19	(	(	PUNCT
gujaf-68	378	20	2014	2014	NUM
gujaf-68	378	21	)	)	PUNCT
gujaf-68	378	22	.	.	PUNCT
gujaf-68	379	1	discussion	discussion	NOUN
gujaf-68	379	2	of	of	ADP
gujaf-68	379	3	audit	audit	NOUN
gujaf-68	379	4	committee	committee	NOUN
gujaf-68	379	5	financial	financial	ADJ
gujaf-68	379	6	expertise	expertise	NOUN
gujaf-68	379	7	and	and	CCONJ
gujaf-68	379	8	earnings	earning	NOUN
gujaf-68	379	9	management	management	NOUN
gujaf-68	379	10	:	:	PUNCT
gujaf-68	379	11	the	the	DET
gujaf-68	379	12	role	role	NOUN
gujaf-68	379	13	of	of	ADP
gujaf-68	379	14	status	status	NOUN
gujaf-68	379	15	by	by	ADP
gujaf-68	379	16	badolato	badolato	PROPN
gujaf-68	379	17	,	,	PUNCT
gujaf-68	379	18	donelson	donelson	PROPN
gujaf-68	379	19	,	,	PUNCT
gujaf-68	379	20	and	and	CCONJ
gujaf-68	379	21	ege	ege	PROPN
gujaf-68	379	22	.	.	PUNCT
gujaf-68	379	23	journal	journal	PROPN
gujaf-68	379	24	of	of	ADP
gujaf-68	379	25	accounting	accounting	NOUN
gujaf-68	379	26	and	and	CCONJ
gujaf-68	379	27	economics	economic	NOUN
gujaf-68	379	28	,	,	PUNCT
gujaf-68	379	29	58	58	NUM
gujaf-68	379	30	(	(	PUNCT
gujaf-68	379	31	2	2	NUM
gujaf-68	379	32	-	-	SYM
gujaf-68	379	33	3	3	NUM
gujaf-68	379	34	):	):	PUNCT
gujaf-68	379	35	231	231	NUM
gujaf-68	379	36	-	-	SYM
gujaf-68	379	37	239	239	NUM
gujaf-68	379	38	herbert	herbert	PROPN
gujaf-68	379	39	,	,	PUNCT
gujaf-68	379	40	w.	w.	PROPN
gujaf-68	379	41	e.	e.	PROPN
gujaf-68	379	42	,	,	PUNCT
gujaf-68	379	43	tsegba	tsegba	PROPN
gujaf-68	379	44	,	,	PUNCT
gujaf-68	379	45	i.n	i.n	PROPN
gujaf-68	379	46	.	.	PROPN
gujaf-68	379	47	,	,	PUNCT
gujaf-68	379	48	ohanele	ohanele	PROPN
gujaf-68	379	49	,	,	PUNCT
gujaf-68	379	50	a.c	a.c	PROPN
gujaf-68	379	51	.	.	PROPN
gujaf-68	379	52	,	,	PUNCT
gujaf-68	379	53	&	&	CCONJ
gujaf-68	379	54	anyahara	anyahara	PROPN
gujaf-68	379	55	l.o	l.o	PROPN
gujaf-68	379	56	.	.	PROPN
gujaf-68	379	57	(	(	PUNCT
gujaf-68	379	58	2013	2013	NUM
gujaf-68	379	59	)	)	PUNCT
gujaf-68	379	60	.	.	PUNCT
gujaf-68	380	1	adoption	adoption	NOUN
gujaf-68	380	2	of	of	ADP
gujaf-68	380	3	ifrs	ifrs	PROPN
gujaf-68	380	4	:	:	PUNCT
gujaf-68	380	5	insight	insight	NOUN
gujaf-68	380	6	from	from	ADP
gujaf-68	380	7	nigerian	nigerian	ADJ
gujaf-68	380	8	academics	academic	NOUN
gujaf-68	380	9	and	and	CCONJ
gujaf-68	380	10	practioners	practioner	NOUN
gujaf-68	380	11	.	.	PUNCT
gujaf-68	381	1	research	research	NOUN
gujaf-68	381	2	journal	journal	PROPN
gujaf-68	381	3	of	of	ADP
gujaf-68	381	4	finance	finance	NOUN
gujaf-68	381	5	and	and	CCONJ
gujaf-68	381	6	accounting	accounting	NOUN
gujaf-68	381	7	,	,	PUNCT
gujaf-68	381	8	4(6	4(6	NUM
gujaf-68	381	9	)	)	PUNCT
gujaf-68	381	10	.	.	PUNCT
gujaf-68	382	1	ilaboya	ilaboya	PROPN
gujaf-68	382	2	,	,	PUNCT
gujaf-68	382	3	o.	o.	PROPN
gujaf-68	382	4	j.	j.	PROPN
gujaf-68	382	5	&	&	CCONJ
gujaf-68	382	6	christian	christian	PROPN
gujaf-68	382	7	,	,	PUNCT
gujaf-68	382	8	i.	i.	PROPN
gujaf-68	382	9	(	(	PUNCT
gujaf-68	382	10	2014	2014	NUM
gujaf-68	382	11	)	)	PUNCT
gujaf-68	382	12	.	.	PUNCT
gujaf-68	383	1	corporate	corporate	ADJ
gujaf-68	383	2	governance	governance	NOUN
gujaf-68	383	3	and	and	CCONJ
gujaf-68	383	4	audit	audit	NOUN
gujaf-68	383	5	report	report	NOUN
gujaf-68	383	6	lag	lag	VERB
gujaf-68	383	7	in	in	ADP
gujaf-68	383	8	nigeria	nigeria	PROPN
gujaf-68	383	9	.	.	PUNCT
gujaf-68	384	1	international	international	ADJ
gujaf-68	384	2	journal	journal	PROPN
gujaf-68	384	3	of	of	ADP
gujaf-68	384	4	humanities	humanity	NOUN
gujaf-68	384	5	and	and	CCONJ
gujaf-68	384	6	social	social	ADJ
gujaf-68	384	7	science	science	NOUN
gujaf-68	384	8	,	,	PUNCT
gujaf-68	384	9	4	4	NUM
gujaf-68	384	10	(	(	PUNCT
gujaf-68	384	11	13	13	NUM
gujaf-68	384	12	)	)	PUNCT
gujaf-68	384	13	;	;	PUNCT
gujaf-68	384	14	november	november	PROPN
gujaf-68	384	15	kibiya	kibiya	PROPN
gujaf-68	384	16	,	,	PUNCT
gujaf-68	384	17	m.u	m.u	PROPN
gujaf-68	384	18	.	.	PROPN
gujaf-68	384	19	,	,	PUNCT
gujaf-68	384	20	che	che	NOUN
gujaf-68	384	21	-	-	PUNCT
gujaf-68	384	22	ahmad	ahmad	PROPN
gujaf-68	384	23	,	,	PUNCT
gujaf-68	384	24	a.	a.	NOUN
gujaf-68	384	25	&	&	CCONJ
gujaf-68	384	26	amran	amran	PROPN
gujaf-68	384	27	,	,	PUNCT
gujaf-68	384	28	n.a	n.a	PROPN
gujaf-68	384	29	.	.	PROPN
gujaf-68	385	1	(	(	PUNCT
gujaf-68	385	2	2016	2016	NUM
gujaf-68	385	3	)	)	PUNCT
gujaf-68	385	4	.	.	PUNCT
gujaf-68	386	1	“	"	PUNCT
gujaf-68	386	2	audit	audit	NOUN
gujaf-68	386	3	committee	committee	NOUN
gujaf-68	386	4	independence	independence	NOUN
gujaf-68	386	5	,	,	PUNCT
gujaf-68	386	6	financial	financial	ADJ
gujaf-68	386	7	expertise	expertise	NOUN
gujaf-68	386	8	,	,	PUNCT
gujaf-68	386	9	share	share	VERB
gujaf-68	386	10	ownership	ownership	NOUN
gujaf-68	386	11	and	and	CCONJ
gujaf-68	386	12	financial	financial	ADJ
gujaf-68	386	13	reporting	reporting	NOUN
gujaf-68	386	14	quality	quality	NOUN
gujaf-68	386	15	:	:	PUNCT
gujaf-68	386	16	further	further	ADJ
gujaf-68	386	17	evidence	evidence	NOUN
gujaf-68	386	18	from	from	ADP
gujaf-68	386	19	nigeria	nigeria	PROPN
gujaf-68	386	20	”	"	PUNCT
gujaf-68	386	21	.	.	PUNCT
gujaf-68	387	1	international	international	ADJ
gujaf-68	387	2	journal	journal	PROPN
gujaf-68	387	3	of	of	ADP
gujaf-68	387	4	economics	economic	NOUN
gujaf-68	387	5	and	and	CCONJ
gujaf-68	387	6	financial	financial	ADJ
gujaf-68	387	7	issues	issue	NOUN
gujaf-68	387	8	,	,	PUNCT
gujaf-68	387	9	6(s7	6(s7	NUM
gujaf-68	387	10	):	):	PUNCT
gujaf-68	387	11	125	125	NUM
gujaf-68	387	12	-	-	SYM
gujaf-68	387	13	131	131	NUM
gujaf-68	387	14	.	.	PUNCT
gujaf-68	388	1	lehtinen	lehtinen	PROPN
gujaf-68	388	2	,	,	PUNCT
gujaf-68	388	3	t.	t.	PROPN
gujaf-68	388	4	(	(	PUNCT
gujaf-68	388	5	2013	2013	NUM
gujaf-68	388	6	)	)	PUNCT
gujaf-68	388	7	.	.	PUNCT
gujaf-68	389	1	“	"	PUNCT
gujaf-68	389	2	understanding	understand	VERB
gujaf-68	389	3	timeliness	timeliness	NOUN
gujaf-68	389	4	and	and	CCONJ
gujaf-68	389	5	quality	quality	NOUN
gujaf-68	389	6	of	of	ADP
gujaf-68	389	7	financial	financial	ADJ
gujaf-68	389	8	reporting	reporting	NOUN
gujaf-68	389	9	in	in	ADP
gujaf-68	389	10	a	a	DET
gujaf-68	389	11	finnish	finnish	ADJ
gujaf-68	389	12	public	public	ADJ
gujaf-68	389	13	company	company	NOUN
gujaf-68	389	14	”	"	PUNCT
gujaf-68	389	15	.	.	PUNCT
gujaf-68	390	1	an	an	DET
gujaf-68	390	2	accounting	accounting	NOUN
gujaf-68	390	3	master	master	NOUN
gujaf-68	390	4	's	's	PART
gujaf-68	390	5	thesis	thesis	NOUN
gujaf-68	390	6	,	,	PUNCT
gujaf-68	390	7	department	department	NOUN
gujaf-68	390	8	of	of	ADP
gujaf-68	390	9	accounting	accounting	PROPN
gujaf-68	390	10	,	,	PUNCT
gujaf-68	390	11	aalto	aalto	PROPN
gujaf-68	390	12	university	university	PROPN
gujaf-68	390	13	school	school	NOUN
gujaf-68	390	14	of	of	ADP
gujaf-68	390	15	business	business	NOUN
gujaf-68	390	16	luikko	luikko	PROPN
gujaf-68	390	17	,	,	PUNCT
gujaf-68	390	18	a.	a.	NOUN
gujaf-68	390	19	(	(	PUNCT
gujaf-68	390	20	2017	2017	NUM
gujaf-68	390	21	)	)	PUNCT
gujaf-68	390	22	.	.	PUNCT
gujaf-68	391	1	the	the	DET
gujaf-68	391	2	effect	effect	NOUN
gujaf-68	391	3	of	of	ADP
gujaf-68	391	4	internal	internal	ADJ
gujaf-68	391	5	control	control	NOUN
gujaf-68	391	6	deficiencies	deficiency	NOUN
gujaf-68	391	7	on	on	ADP
gujaf-68	391	8	audit	audit	NOUN
gujaf-68	391	9	fees	fee	NOUN
gujaf-68	391	10	and	and	CCONJ
gujaf-68	391	11	audit	audit	NOUN
gujaf-68	391	12	report	report	NOUN
gujaf-68	391	13	lags	lag	VERB
gujaf-68	391	14	.	.	PUNCT
gujaf-68	392	1	being	be	AUX
gujaf-68	392	2	a	a	DET
gujaf-68	392	3	master‟s	master‟s	ADJ
gujaf-68	392	4	programme	programme	NOUN
gujaf-68	392	5	in	in	ADP
gujaf-68	392	6	accounting	accounting	PROPN
gujaf-68	392	7	ma	ma	PROPN
gujaf-68	392	8	,	,	PUNCT
gujaf-68	392	9	n.	n.	PROPN
gujaf-68	392	10	(	(	PUNCT
gujaf-68	392	11	2016	2016	NUM
gujaf-68	392	12	)	)	PUNCT
gujaf-68	392	13	.	.	PUNCT
gujaf-68	393	1	“	"	PUNCT
gujaf-68	393	2	regulation	regulation	NOUN
gujaf-68	393	3	of	of	ADP
gujaf-68	393	4	auditor	auditor	NOUN
gujaf-68	393	5	change	change	NOUN
gujaf-68	393	6	in	in	ADP
gujaf-68	393	7	australia	australia	PROPN
gujaf-68	393	8	:	:	PUNCT
gujaf-68	393	9	audit	audit	NOUN
gujaf-68	393	10	pricing	pricing	NOUN
gujaf-68	393	11	,	,	PUNCT
gujaf-68	393	12	reporting	report	VERB
gujaf-68	393	13	lag	lag	NOUN
gujaf-68	393	14	and	and	CCONJ
gujaf-68	393	15	equity	equity	NOUN
gujaf-68	393	16	valuation	valuation	NOUN
gujaf-68	393	17	implications	implication	NOUN
gujaf-68	393	18	”	"	PUNCT
gujaf-68	393	19	.	.	PUNCT
gujaf-68	394	1	being	be	AUX
gujaf-68	394	2	a	a	DET
gujaf-68	394	3	thesis	thesis	NOUN
gujaf-68	394	4	submitted	submit	VERB
gujaf-68	394	5	in	in	ADP
gujaf-68	394	6	fulfilment	fulfilment	NOUN
gujaf-68	394	7	of	of	ADP
gujaf-68	394	8	the	the	DET
gujaf-68	394	9	requirements	requirement	NOUN
gujaf-68	394	10	for	for	ADP
gujaf-68	394	11	the	the	DET
gujaf-68	394	12	degree	degree	NOUN
gujaf-68	394	13	of	of	ADP
gujaf-68	394	14	doctor	doctor	NOUN
gujaf-68	394	15	of	of	ADP
gujaf-68	394	16	philosophy	philosophy	NOUN
gujaf-68	394	17	,	,	PUNCT
gujaf-68	394	18	university	university	NOUN
gujaf-68	394	19	of	of	ADP
gujaf-68	394	20	technology	technology	NOUN
gujaf-68	394	21	,	,	PUNCT
gujaf-68	394	22	sydney	sydney	NOUN
gujaf-68	394	23	madawaki	madawaki	NOUN
gujaf-68	394	24	,	,	PUNCT
gujaf-68	394	25	a.	a.	NOUN
gujaf-68	394	26	(	(	PUNCT
gujaf-68	394	27	2014	2014	NUM
gujaf-68	394	28	)	)	PUNCT
gujaf-68	394	29	.	.	PUNCT
gujaf-68	395	1	adoption	adoption	NOUN
gujaf-68	395	2	of	of	ADP
gujaf-68	395	3	international	international	ADJ
gujaf-68	395	4	financial	financial	ADJ
gujaf-68	395	5	reporting	reporting	NOUN
gujaf-68	395	6	standards	standard	NOUN
gujaf-68	395	7	in	in	ADP
gujaf-68	395	8	developing	develop	VERB
gujaf-68	395	9	countries	country	NOUN
gujaf-68	395	10	:	:	PUNCT
gujaf-68	395	11	the	the	DET
gujaf-68	395	12	case	case	NOUN
gujaf-68	395	13	of	of	ADP
gujaf-68	395	14	nigeria	nigeria	PROPN
gujaf-68	395	15	.	.	PUNCT
gujaf-68	396	1	international	international	ADJ
gujaf-68	396	2	journal	journal	PROPN
gujaf-68	396	3	of	of	ADP
gujaf-68	396	4	business	business	NOUN
gujaf-68	396	5	and	and	CCONJ
gujaf-68	396	6	management	management	NOUN
gujaf-68	396	7	,	,	PUNCT
gujaf-68	396	8	7	7	NUM
gujaf-68	396	9	(	(	PUNCT
gujaf-68	396	10	3	3	NUM
gujaf-68	396	11	):	):	PUNCT
gujaf-68	396	12	152	152	NUM
gujaf-68	396	13	-	-	SYM
gujaf-68	396	14	161	161	NUM
gujaf-68	396	15	.	.	PUNCT
gujaf-68	397	1	meckling	meckling	NOUN
gujaf-68	397	2	,	,	PUNCT
gujaf-68	397	3	w.h	w.h	PROPN
gujaf-68	397	4	.	.	PROPN
gujaf-68	397	5	,	,	PUNCT
gujaf-68	397	6	&	&	CCONJ
gujaf-68	397	7	jensen	jensen	PROPN
gujaf-68	397	8	,	,	PUNCT
gujaf-68	397	9	m.c	m.c	PROPN
gujaf-68	397	10	.	.	PROPN
gujaf-68	397	11	(	(	PUNCT
gujaf-68	397	12	1976	1976	NUM
gujaf-68	397	13	)	)	PUNCT
gujaf-68	397	14	.	.	PUNCT
gujaf-68	398	1	theory	theory	NOUN
gujaf-68	398	2	of	of	ADP
gujaf-68	398	3	the	the	DET
gujaf-68	398	4	firm	firm	NOUN
gujaf-68	398	5	:	:	PUNCT
gujaf-68	398	6	managerial	managerial	ADJ
gujaf-68	398	7	behavior	behavior	NOUN
gujaf-68	398	8	,	,	PUNCT
gujaf-68	398	9	agency	agency	NOUN
gujaf-68	398	10	costs	cost	NOUN
gujaf-68	398	11	and	and	CCONJ
gujaf-68	398	12	ownership	ownership	NOUN
gujaf-68	398	13	structure	structure	NOUN
gujaf-68	398	14	.	.	PUNCT
gujaf-68	399	1	modugu	modugu	NOUN
gujaf-68	399	2	,	,	PUNCT
gujaf-68	399	3	p.	p.	PROPN
gujaf-68	399	4	k.	k.	PROPN
gujaf-68	399	5	,	,	PUNCT
gujaf-68	399	6	eragbhe	eragbhe	PROPN
gujaf-68	399	7	,	,	PUNCT
gujaf-68	399	8	e.	e.	PROPN
gujaf-68	399	9	&	&	CCONJ
gujaf-68	399	10	ikhatua	ikhatua	PROPN
gujaf-68	399	11	,	,	PUNCT
gujaf-68	399	12	o.	o.	PROPN
gujaf-68	399	13	j.	j.	PROPN
gujaf-68	399	14	(	(	PUNCT
gujaf-68	399	15	2012	2012	NUM
gujaf-68	399	16	)	)	PUNCT
gujaf-68	399	17	.	.	PUNCT
gujaf-68	400	1	determinants	determinant	NOUN
gujaf-68	400	2	of	of	ADP
gujaf-68	400	3	audit	audit	NOUN
gujaf-68	400	4	delay	delay	NOUN
gujaf-68	400	5	in	in	ADP
gujaf-68	400	6	nigerian	nigerian	ADJ
gujaf-68	400	7	companies	company	NOUN
gujaf-68	400	8	:	:	PUNCT
gujaf-68	400	9	empirical	empirical	ADJ
gujaf-68	400	10	evidence	evidence	NOUN
gujaf-68	400	11	.	.	PUNCT
gujaf-68	401	1	research	research	NOUN
gujaf-68	401	2	journal	journal	PROPN
gujaf-68	401	3	of	of	ADP
gujaf-68	401	4	finance	finance	NOUN
gujaf-68	401	5	and	and	CCONJ
gujaf-68	401	6	accounting	accounting	NOUN
gujaf-68	401	7	,	,	PUNCT
gujaf-68	401	8	3	3	NUM
gujaf-68	401	9	(	(	PUNCT
gujaf-68	401	10	6	6	NUM
gujaf-68	401	11	):	):	NUM
gujaf-68	401	12	4654	4654	NUM
gujaf-68	401	13	.	.	PUNCT
gujaf-68	402	1	moghaddam	moghaddam	NOUN
gujaf-68	402	2	,	,	PUNCT
gujaf-68	402	3	a.g	a.g	PROPN
gujaf-68	402	4	.	.	PROPN
gujaf-68	402	5	,	,	PUNCT
gujaf-68	402	6	shakeri	shakeri	PROPN
gujaf-68	402	7	,	,	PUNCT
gujaf-68	402	8	m.	m.	NOUN
gujaf-68	402	9	,	,	PUNCT
gujaf-68	402	10	amani	amani	PROPN
gujaf-68	402	11	,	,	PUNCT
gujaf-68	402	12	n.	n.	PROPN
gujaf-68	402	13	&	&	CCONJ
gujaf-68	402	14	kakhki	kakhki	PROPN
gujaf-68	402	15	,	,	PUNCT
gujaf-68	402	16	m.s	m.s	PROPN
gujaf-68	402	17	.	.	PROPN
gujaf-68	402	18	(	(	PUNCT
gujaf-68	402	19	2014	2014	NUM
gujaf-68	402	20	)	)	PUNCT
gujaf-68	402	21	.	.	PUNCT
gujaf-68	403	1	non	non	ADJ
gujaf-68	403	2	-	-	ADJ
gujaf-68	403	3	executive	executive	ADJ
gujaf-68	403	4	directors	director	NOUN
gujaf-68	403	5	and	and	CCONJ
gujaf-68	403	6	audit	audit	NOUN
gujaf-68	403	7	report	report	NOUN
gujaf-68	403	8	lag	lag	VERB
gujaf-68	403	9	in	in	ADP
gujaf-68	403	10	the	the	DET
gujaf-68	403	11	companies	company	NOUN
gujaf-68	403	12	listed	list	VERB
gujaf-68	403	13	in	in	ADP
gujaf-68	403	14	tehran	tehran	PROPN
gujaf-68	403	15	stock	stock	PROPN
gujaf-68	403	16	exchange	exchange	PROPN
gujaf-68	403	17	.	.	PUNCT
gujaf-68	404	1	applied	apply	VERB
gujaf-68	404	2	mathematics	mathematic	NOUN
gujaf-68	404	3	in	in	ADP
gujaf-68	404	4	engineering	engineering	NOUN
gujaf-68	404	5	,	,	PUNCT
gujaf-68	404	6	management	management	NOUN
gujaf-68	404	7	and	and	CCONJ
gujaf-68	404	8	technology	technology	NOUN
gujaf-68	404	9	,	,	PUNCT
gujaf-68	404	10	2	2	NUM
gujaf-68	404	11	(	(	PUNCT
gujaf-68	404	12	2	2	NUM
gujaf-68	404	13	):	):	PUNCT
gujaf-68	404	14	259	259	NUM
gujaf-68	404	15	-	-	SYM
gujaf-68	404	16	266	266	NUM
gujaf-68	404	17	musa	musa	NOUN
gujaf-68	404	18	,	,	PUNCT
gujaf-68	404	19	a.	a.	NOUN
gujaf-68	404	20	(	(	PUNCT
gujaf-68	404	21	2015	2015	NUM
gujaf-68	404	22	)	)	PUNCT
gujaf-68	404	23	.	.	PUNCT
gujaf-68	405	1	“	"	PUNCT
gujaf-68	405	2	international	international	ADJ
gujaf-68	405	3	financial	financial	ADJ
gujaf-68	405	4	reporting	reporting	NOUN
gujaf-68	405	5	standards	standard	NOUN
gujaf-68	405	6	and	and	CCONJ
gujaf-68	405	7	financial	financial	ADJ
gujaf-68	405	8	reporting	reporting	NOUN
gujaf-68	405	9	quality	quality	NOUN
gujaf-68	405	10	among	among	ADP
gujaf-68	405	11	nigerian	nigerian	ADJ
gujaf-68	405	12	listed	list	VERB
gujaf-68	405	13	companies	company	NOUN
gujaf-68	405	14	”	"	PUNCT
gujaf-68	405	15	.	.	PUNCT
gujaf-68	406	1	being	be	AUX
gujaf-68	406	2	a	a	DET
gujaf-68	406	3	thesis	thesis	NOUN
gujaf-68	406	4	submitted	submit	VERB
gujaf-68	406	5	to	to	ADP
gujaf-68	406	6	othman	othman	PROPN
gujaf-68	406	7	yeop	yeop	PROPN
gujaf-68	406	8	abdullah	abdullah	PROPN
gujaf-68	406	9	graduate	graduate	PROPN
gujaf-68	406	10	school	school	NOUN
gujaf-68	406	11	of	of	ADP
gujaf-68	406	12	business	business	NOUN
gujaf-68	406	13	,	,	PUNCT
gujaf-68	406	14	universiti	universiti	PROPN
gujaf-68	406	15	utara	utara	PROPN
gujaf-68	406	16	malaysia	malaysia	PROPN
gujaf-68	406	17	,	,	PUNCT
gujaf-68	406	18	in	in	ADP
gujaf-68	406	19	fulfillment	fulfillment	NOUN
gujaf-68	406	20	of	of	ADP
gujaf-68	406	21	the	the	DET
gujaf-68	406	22	requirement	requirement	NOUN
gujaf-68	406	23	for	for	ADP
gujaf-68	406	24	the	the	DET
gujaf-68	406	25	degree	degree	NOUN
gujaf-68	406	26	of	of	ADP
gujaf-68	406	27	master	master	NOUN
gujaf-68	406	28	of	of	ADP
gujaf-68	406	29	science	science	NOUN
gujaf-68	406	30	(	(	PUNCT
gujaf-68	406	31	international	international	ADJ
gujaf-68	406	32	accounting	accounting	NOUN
gujaf-68	406	33	)	)	PUNCT
gujaf-68	406	34	ocak	ocak	NOUN
gujaf-68	406	35	,	,	PUNCT
gujaf-68	406	36	m.	m.	NOUN
gujaf-68	406	37	,	,	PUNCT
gujaf-68	406	38	&	&	CCONJ
gujaf-68	406	39	özden	özden	PROPN
gujaf-68	406	40	,	,	PUNCT
gujaf-68	406	41	e.a	e.a	PROPN
gujaf-68	406	42	.	.	PROPN
gujaf-68	407	1	(	(	PUNCT
gujaf-68	407	2	2018	2018	NUM
gujaf-68	407	3	)	)	PUNCT
gujaf-68	407	4	.	.	PUNCT
gujaf-68	408	1	signing	sign	VERB
gujaf-68	408	2	auditor	auditor	NOUN
gujaf-68	408	3	-	-	PUNCT
gujaf-68	408	4	specific	specific	ADJ
gujaf-68	408	5	characteristics	characteristic	NOUN
gujaf-68	408	6	and	and	CCONJ
gujaf-68	408	7	audit	audit	NOUN
gujaf-68	408	8	report	report	NOUN
gujaf-68	408	9	lag	lag	VERB
gujaf-68	408	10	:	:	PUNCT
gujaf-68	408	11	a	a	DET
gujaf-68	408	12	research	research	NOUN
gujaf-68	408	13	from	from	ADP
gujaf-68	408	14	turkey	turkey	PROPN
gujaf-68	408	15	.	.	PUNCT
gujaf-68	409	1	the	the	DET
gujaf-68	409	2	journal	journal	NOUN
gujaf-68	409	3	of	of	ADP
gujaf-68	409	4	applied	apply	VERB
gujaf-68	409	5	business	business	NOUN
gujaf-68	409	6	research	research	NOUN
gujaf-68	409	7	,	,	PUNCT
gujaf-68	409	8	34	34	NUM
gujaf-68	409	9	(	(	PUNCT
gujaf-68	409	10	2	2	NUM
gujaf-68	409	11	):	):	PUNCT
gujaf-68	409	12	277294	277294	NUM
gujaf-68	409	13	odia	odia	PROPN
gujaf-68	409	14	,	,	PUNCT
gujaf-68	409	15	j.o	j.o	PROPN
gujaf-68	409	16	.	.	PROPN
gujaf-68	409	17	&	&	CCONJ
gujaf-68	409	18	ogeidu	ogeidu	PROPN
gujaf-68	409	19	,	,	PUNCT
gujaf-68	409	20	k.o	k.o	PROPN
gujaf-68	409	21	.	.	PROPN
gujaf-68	410	1	(	(	PUNCT
gujaf-68	410	2	2013	2013	NUM
gujaf-68	410	3	)	)	PUNCT
gujaf-68	410	4	.	.	PUNCT
gujaf-68	411	1	ifrs	ifrs	PROPN
gujaf-68	411	2	adoption	adoption	NOUN
gujaf-68	411	3	:	:	PUNCT
gujaf-68	411	4	issues	issue	NOUN
gujaf-68	411	5	,	,	PUNCT
gujaf-68	411	6	challenges	challenge	NOUN
gujaf-68	411	7	and	and	CCONJ
gujaf-68	411	8	lessons	lesson	NOUN
gujaf-68	411	9	for	for	ADP
gujaf-68	411	10	nigeria	nigeria	PROPN
gujaf-68	411	11	and	and	CCONJ
gujaf-68	411	12	other	other	ADJ
gujaf-68	411	13	adopters	adopter	NOUN
gujaf-68	411	14	.	.	PUNCT
gujaf-68	412	1	mediterranean	mediterranean	PROPN
gujaf-68	412	2	journal	journal	PROPN
gujaf-68	412	3	of	of	ADP
gujaf-68	412	4	social	social	ADJ
gujaf-68	412	5	sciences	science	NOUN
gujaf-68	412	6	,	,	PUNCT
gujaf-68	412	7	4(3	4(3	NUM
gujaf-68	412	8	):	):	PUNCT
gujaf-68	412	9	389	389	NUM
gujaf-68	412	10	-	-	SYM
gujaf-68	412	11	399	399	NUM
gujaf-68	412	12	.	.	PUNCT
gujaf-68	413	1	http://dx.doi.org/10.21512/	http://dx.doi.org/10.21512/	NOUN
gujaf-68	413	2	gusau	gusau	DET
gujaf-68	413	3	journal	journal	NOUN
gujaf-68	413	4	of	of	ADP
gujaf-68	413	5	accounting	accounting	NOUN
gujaf-68	413	6	and	and	CCONJ
gujaf-68	413	7	finance	finance	NOUN
gujaf-68	413	8	,	,	PUNCT
gujaf-68	413	9	vol	vol	NOUN
gujaf-68	413	10	.	.	PROPN
gujaf-68	413	11	2	2	NUM
gujaf-68	413	12	,	,	PUNCT
gujaf-68	413	13	issue	issue	NOUN
gujaf-68	413	14	2	2	NUM
gujaf-68	413	15	,	,	PUNCT
gujaf-68	413	16	april	april	PROPN
gujaf-68	413	17	,	,	PUNCT
gujaf-68	413	18	2021	2021	NUM
gujaf-68	413	19	18	18	NUM
gujaf-68	413	20	ojeka	ojeka	NOUN
gujaf-68	413	21	,	,	PUNCT
gujaf-68	413	22	iyoha	iyoha	NOUN
gujaf-68	413	23	and	and	CCONJ
gujaf-68	413	24	asaolu	asaolu	NOUN
gujaf-68	413	25	,	,	PUNCT
gujaf-68	413	26	(	(	PUNCT
gujaf-68	413	27	2015	2015	NUM
gujaf-68	413	28	)	)	PUNCT
gujaf-68	413	29	found	find	VERB
gujaf-68	413	30	that	that	SCONJ
gujaf-68	413	31	audit	audit	NOUN
gujaf-68	413	32	committee	committee	NOUN
gujaf-68	413	33	financial	financial	ADJ
gujaf-68	413	34	expertise	expertise	NOUN
gujaf-68	413	35	showed	show	VERB
gujaf-68	413	36	a	a	DET
gujaf-68	413	37	negative	negative	ADJ
gujaf-68	413	38	coefficient	coefficient	NOUN
gujaf-68	413	39	and	and	CCONJ
gujaf-68	413	40	audit	audit	NOUN
gujaf-68	413	41	report	report	NOUN
gujaf-68	413	42	lag	lag	VERB
gujaf-68	413	43	.	.	PUNCT
gujaf-68	414	1	this	this	PRON
gujaf-68	414	2	means	mean	VERB
gujaf-68	414	3	financial	financial	ADJ
gujaf-68	414	4	expertise	expertise	NOUN
gujaf-68	414	5	has	have	VERB
gujaf-68	414	6	a	a	DET
gujaf-68	414	7	positive	positive	ADJ
gujaf-68	414	8	significant	significant	ADJ
gujaf-68	414	9	impact	impact	NOUN
gujaf-68	414	10	on	on	ADP
gujaf-68	414	11	financial	financial	ADJ
gujaf-68	414	12	reporting	reporting	NOUN
gujaf-68	414	13	quality	quality	NOUN
gujaf-68	414	14	in	in	ADP
gujaf-68	414	15	nigeria	nigeria	PROPN
gujaf-68	414	16	.	.	PUNCT
gujaf-68	415	1	ojeka	ojeka	PROPN
gujaf-68	415	2	,	,	PUNCT
gujaf-68	415	3	s.a	s.a	PROPN
gujaf-68	415	4	.	.	PROPN
gujaf-68	415	5	,	,	PUNCT
gujaf-68	415	6	iyoha	iyoha	PROPN
gujaf-68	415	7	,	,	PUNCT
gujaf-68	415	8	f.o	f.o	PROPN
gujaf-68	415	9	.	.	PROPN
gujaf-68	415	10	,	,	PUNCT
gujaf-68	415	11	&	&	CCONJ
gujaf-68	415	12	asaolu	asaolu	NOUN
gujaf-68	415	13	,	,	PUNCT
gujaf-68	415	14	t.	t.	PROPN
gujaf-68	415	15	(	(	PUNCT
gujaf-68	415	16	2015	2015	NUM
gujaf-68	415	17	)	)	PUNCT
gujaf-68	415	18	.	.	PUNCT
gujaf-68	416	1	audit	audit	NOUN
gujaf-68	416	2	committee	committee	PROPN
gujaf-68	416	3	financial	financial	ADJ
gujaf-68	416	4	expertise	expertise	NOUN
gujaf-68	416	5	:	:	PUNCT
gujaf-68	416	6	antidote	antidote	VERB
gujaf-68	416	7	for	for	ADP
gujaf-68	416	8	financial	financial	ADJ
gujaf-68	416	9	reporting	reporting	NOUN
gujaf-68	416	10	quality	quality	NOUN
gujaf-68	416	11	in	in	ADP
gujaf-68	416	12	nigeria	nigeria	PROPN
gujaf-68	416	13	?	?	PUNCT
gujaf-68	417	1	mediterranean	mediterranean	PROPN
gujaf-68	417	2	journal	journal	PROPN
gujaf-68	417	3	of	of	ADP
gujaf-68	417	4	social	social	ADJ
gujaf-68	417	5	sciences	science	NOUN
gujaf-68	417	6	,	,	PUNCT
gujaf-68	417	7	6	6	NUM
gujaf-68	417	8	(	(	PUNCT
gujaf-68	417	9	1	1	NUM
gujaf-68	417	10	):	):	PUNCT
gujaf-68	417	11	136	136	NUM
gujaf-68	417	12	-	-	SYM
gujaf-68	417	13	146	146	NUM
gujaf-68	417	14	onalo	onalo	NOUN
gujaf-68	417	15	,	,	PUNCT
gujaf-68	417	16	u.	u.	PROPN
gujaf-68	417	17	,	,	PUNCT
gujaf-68	417	18	lizam	lizam	PROPN
gujaf-68	417	19	,	,	PUNCT
gujaf-68	417	20	m.	m.	NOUN
gujaf-68	417	21	&	&	CCONJ
gujaf-68	417	22	kaseri	kaseri	PROPN
gujaf-68	417	23	,	,	PUNCT
gujaf-68	417	24	a.	a.	PROPN
gujaf-68	417	25	(	(	PUNCT
gujaf-68	417	26	2014	2014	NUM
gujaf-68	417	27	)	)	PUNCT
gujaf-68	417	28	.	.	PUNCT
gujaf-68	418	1	international	international	ADJ
gujaf-68	418	2	financial	financial	ADJ
gujaf-68	418	3	reporting	reporting	NOUN
gujaf-68	418	4	standards	standard	NOUN
gujaf-68	418	5	and	and	CCONJ
gujaf-68	418	6	the	the	DET
gujaf-68	418	7	quality	quality	NOUN
gujaf-68	418	8	of	of	ADP
gujaf-68	418	9	banks	bank	NOUN
gujaf-68	418	10	financial	financial	ADJ
gujaf-68	418	11	statement	statement	NOUN
gujaf-68	418	12	information	information	NOUN
gujaf-68	418	13	:	:	PUNCT
gujaf-68	418	14	evidence	evidence	NOUN
gujaf-68	418	15	from	from	ADP
gujaf-68	418	16	an	an	DET
gujaf-68	418	17	emerging	emerge	VERB
gujaf-68	418	18	market	market	NOUN
gujaf-68	418	19	nigeria	nigeria	PROPN
gujaf-68	418	20	.	.	PUNCT
gujaf-68	419	1	european	european	PROPN
gujaf-68	419	2	journal	journal	PROPN
gujaf-68	419	3	of	of	ADP
gujaf-68	419	4	business	business	NOUN
gujaf-68	419	5	and	and	CCONJ
gujaf-68	419	6	social	social	ADJ
gujaf-68	419	7	sciences	science	NOUN
gujaf-68	419	8	,	,	PUNCT
gujaf-68	419	9	3	3	NUM
gujaf-68	419	10	(	(	PUNCT
gujaf-68	419	11	8)	8)	NUM
gujaf-68	419	12	:	:	SYM
gujaf-68	419	13	243	243	NUM
gujaf-68	419	14	–	–	SYM
gujaf-68	419	15	255	255	NUM
gujaf-68	419	16	onwuchekwa	onwuchekwa	PROPN
gujaf-68	419	17	,	,	PUNCT
gujaf-68	419	18	erah	erah	PROPN
gujaf-68	419	19	,	,	PUNCT
gujaf-68	419	20	d.	d.	PROPN
gujaf-68	419	21	,	,	PUNCT
gujaf-68	419	22	&	&	CCONJ
gujaf-68	419	23	izedonmi	izedonmi	PROPN
gujaf-68	419	24	,	,	PUNCT
gujaf-68	419	25	f.	f.	PROPN
gujaf-68	419	26	i.	i.	PROPN
gujaf-68	419	27	(	(	PUNCT
gujaf-68	419	28	2012	2012	NUM
gujaf-68	419	29	)	)	PUNCT
gujaf-68	419	30	.	.	PUNCT
gujaf-68	420	1	mandatory	mandatory	ADJ
gujaf-68	420	2	audit	audit	NOUN
gujaf-68	420	3	rotation	rotation	NOUN
gujaf-68	420	4	and	and	CCONJ
gujaf-68	420	5	audit	audit	NOUN
gujaf-68	420	6	independence	independence	NOUN
gujaf-68	420	7	:	:	PUNCT
gujaf-68	420	8	survey	survey	NOUN
gujaf-68	420	9	of	of	ADP
gujaf-68	420	10	southern	southern	PROPN
gujaf-68	420	11	nigeria	nigeria	PROPN
gujaf-68	420	12	.	.	PUNCT
gujaf-68	421	1	panggabean	panggabean	PROPN
gujaf-68	421	2	,	,	PUNCT
gujaf-68	421	3	a.p	a.p	PROPN
gujaf-68	421	4	.	.	PROPN
gujaf-68	421	5	,	,	PUNCT
gujaf-68	421	6	&	&	CCONJ
gujaf-68	421	7	yendrawati	yendrawati	PROPN
gujaf-68	421	8	,	,	PUNCT
gujaf-68	421	9	r.	r.	PROPN
gujaf-68	421	10	(	(	PUNCT
gujaf-68	421	11	2016	2016	NUM
gujaf-68	421	12	)	)	PUNCT
gujaf-68	421	13	.	.	PUNCT
gujaf-68	422	1	the	the	DET
gujaf-68	422	2	effect	effect	NOUN
gujaf-68	422	3	of	of	ADP
gujaf-68	422	4	corporate	corporate	ADJ
gujaf-68	422	5	governance	governance	NOUN
gujaf-68	422	6	,	,	PUNCT
gujaf-68	422	7	tenure	tenure	NOUN
gujaf-68	422	8	audit	audit	NOUN
gujaf-68	422	9	and	and	CCONJ
gujaf-68	422	10	quality	quality	NOUN
gujaf-68	422	11	of	of	ADP
gujaf-68	422	12	earnings	earning	NOUN
gujaf-68	422	13	towards	towards	ADP
gujaf-68	422	14	audit	audit	NOUN
gujaf-68	422	15	delay	delay	NOUN
gujaf-68	422	16	with	with	ADP
gujaf-68	422	17	auditor‟s	auditor‟s	PROPN
gujaf-68	422	18	specialization	specialization	NOUN
gujaf-68	422	19	as	as	ADP
gujaf-68	422	20	the	the	DET
gujaf-68	422	21	variable	variable	NOUN
gujaf-68	422	22	of	of	ADP
gujaf-68	422	23	moderation	moderation	NOUN
gujaf-68	422	24	.	.	PUNCT
gujaf-68	423	1	ajie	ajie	ADJ
gujaf-68	423	2	asian	asian	PROPN
gujaf-68	423	3	journal	journal	PROPN
gujaf-68	423	4	of	of	ADP
gujaf-68	423	5	innovation	innovation	NOUN
gujaf-68	423	6	and	and	CCONJ
gujaf-68	423	7	entrepreneurship	entrepreneurship	NOUN
gujaf-68	423	8	,	,	PUNCT
gujaf-68	423	9	01	01	NUM
gujaf-68	423	10	(	(	PUNCT
gujaf-68	423	11	01	01	NUM
gujaf-68	423	12	):	):	PUNCT
gujaf-68	423	13	48	48	NUM
gujaf-68	423	14	61	61	NUM
gujaf-68	423	15	prasad	prasad	NOUN
gujaf-68	423	16	,	,	PUNCT
gujaf-68	423	17	s.	s.	PROPN
gujaf-68	423	18	(	(	PUNCT
gujaf-68	423	19	2017	2017	NUM
gujaf-68	423	20	)	)	PUNCT
gujaf-68	423	21	.	.	PUNCT
gujaf-68	424	1	"	"	PUNCT
gujaf-68	424	2	audit	audit	NOUN
gujaf-68	424	3	committee	committee	NOUN
gujaf-68	424	4	to	to	PART
gujaf-68	424	5	be	be	AUX
gujaf-68	424	6	constituted	constitute	VERB
gujaf-68	424	7	by	by	ADP
gujaf-68	424	8	bod	bod	NOUN
gujaf-68	424	9	of	of	ADP
gujaf-68	424	10	specified	specified	ADJ
gujaf-68	424	11	company	company	NOUN
gujaf-68	424	12	"	"	PUNCT
gujaf-68	424	13	.	.	PUNCT
gujaf-68	425	1	aubsp	aubsp	NOUN
gujaf-68	425	2	.	.	PUNCT
gujaf-68	426	1	retrieved	retrieve	VERB
gujaf-68	426	2	2	2	NUM
gujaf-68	426	3	february	february	PROPN
gujaf-68	426	4	2017	2017	NUM
gujaf-68	426	5	.	.	PUNCT
gujaf-68	427	1	puasa	puasa	PROPN
gujaf-68	427	2	,	,	PUNCT
gujaf-68	427	3	s.	s.	PROPN
gujaf-68	427	4	,	,	PUNCT
gujaf-68	427	5	salleh	salleh	PROPN
gujaf-68	427	6	,	,	PUNCT
gujaf-68	427	7	m.f.m	m.f.m	NOUN
gujaf-68	427	8	,	,	PUNCT
gujaf-68	427	9	&	&	CCONJ
gujaf-68	427	10	ahmad	ahmad	PROPN
gujaf-68	427	11	,	,	PUNCT
gujaf-68	427	12	a.	a.	NOUN
gujaf-68	427	13	(	(	PUNCT
gujaf-68	427	14	2014	2014	NUM
gujaf-68	427	15	)	)	PUNCT
gujaf-68	427	16	.	.	PUNCT
gujaf-68	428	1	audit	audit	NOUN
gujaf-68	428	2	committee	committee	NOUN
gujaf-68	428	3	and	and	CCONJ
gujaf-68	428	4	timeliness	timeliness	NOUN
gujaf-68	428	5	of	of	ADP
gujaf-68	428	6	financial	financial	ADJ
gujaf-68	428	7	reporting	reporting	NOUN
gujaf-68	428	8	:	:	PUNCT
gujaf-68	428	9	malaysian	malaysian	ADJ
gujaf-68	428	10	public	public	ADJ
gujaf-68	428	11	listed	list	VERB
gujaf-68	428	12	companies	company	NOUN
gujaf-68	428	13	.	.	PUNCT
gujaf-68	429	1	middle	middle	ADJ
gujaf-68	429	2	-	-	PUNCT
gujaf-68	429	3	east	east	NOUN
gujaf-68	429	4	journal	journal	NOUN
gujaf-68	429	5	of	of	ADP
gujaf-68	429	6	scientific	scientific	ADJ
gujaf-68	429	7	research	research	NOUN
gujaf-68	429	8	,	,	PUNCT
gujaf-68	429	9	22	22	NUM
gujaf-68	429	10	(	(	PUNCT
gujaf-68	429	11	2	2	NUM
gujaf-68	429	12	):	):	PUNCT
gujaf-68	429	13	162	162	NUM
gujaf-68	429	14	-	-	SYM
gujaf-68	429	15	175	175	NUM
gujaf-68	429	16	.	.	PUNCT
gujaf-68	430	1	public	public	ADJ
gujaf-68	430	2	company	company	NOUN
gujaf-68	430	3	accounting	accounting	NOUN
gujaf-68	430	4	oversight	oversight	NOUN
gujaf-68	430	5	board	board	NOUN
gujaf-68	430	6	(	(	PUNCT
gujaf-68	430	7	2011	2011	NUM
gujaf-68	430	8	)	)	PUNCT
gujaf-68	430	9	.	.	PUNCT
gujaf-68	431	1	concept	concept	NOUN
gujaf-68	431	2	release	release	NOUN
gujaf-68	431	3	on	on	ADP
gujaf-68	431	4	auditor	auditor	NOUN
gujaf-68	431	5	independence	independence	NOUN
gujaf-68	431	6	and	and	CCONJ
gujaf-68	431	7	audit	audit	NOUN
gujaf-68	431	8	firm	firm	ADJ
gujaf-68	431	9	rotation	rotation	NOUN
gujaf-68	431	10	.	.	PUNCT
gujaf-68	432	1	washington	washington	PROPN
gujaf-68	432	2	,	,	PUNCT
gujaf-68	432	3	dc	dc	PROPN
gujaf-68	432	4	:	:	PUNCT
gujaf-68	432	5	pcaob	pcaob	PROPN
gujaf-68	432	6	.	.	PUNCT
gujaf-68	432	7	ram	ram	PROPN
gujaf-68	432	8	,	,	PUNCT
gujaf-68	432	9	b.r	b.r	PROPN
gujaf-68	432	10	.	.	PROPN
gujaf-68	432	11	,	,	PUNCT
gujaf-68	432	12	&	&	CCONJ
gujaf-68	432	13	hassan	hassan	PROPN
gujaf-68	432	14	,	,	PUNCT
gujaf-68	432	15	a.n	a.n	PROPN
gujaf-68	432	16	.	.	PROPN
gujaf-68	432	17	(	(	PUNCT
gujaf-68	432	18	2017	2017	NUM
gujaf-68	432	19	)	)	PUNCT
gujaf-68	432	20	.	.	PUNCT
gujaf-68	433	1	audit	audit	NOUN
gujaf-68	433	2	quality	quality	NOUN
gujaf-68	433	3	and	and	CCONJ
gujaf-68	433	4	audit	audit	NOUN
gujaf-68	433	5	report	report	NOUN
gujaf-68	433	6	lag	lag	VERB
gujaf-68	433	7	in	in	ADP
gujaf-68	433	8	malaysia	malaysia	PROPN
gujaf-68	433	9	.	.	PUNCT
gujaf-68	434	1	imperial	imperial	ADJ
gujaf-68	434	2	.	.	PUNCT
gujaf-68	434	3	journal	journal	PROPN
gujaf-68	434	4	of	of	ADP
gujaf-68	434	5	interdisciplinary	interdisciplinary	ADJ
gujaf-68	434	6	research	research	NOUN
gujaf-68	434	7	(	(	PUNCT
gujaf-68	434	8	ijir	ijir	PROPN
gujaf-68	434	9	)	)	PUNCT
gujaf-68	434	10	,	,	PUNCT
gujaf-68	434	11	3	3	NUM
gujaf-68	434	12	(	(	PUNCT
gujaf-68	434	13	10	10	NUM
gujaf-68	434	14	):	):	PUNCT
gujaf-68	434	15	624	624	NUM
gujaf-68	434	16	-	-	PUNCT
gujaf-68	434	17	630	630	NUM
gujaf-68	434	18	rusmin	rusmin	NOUN
gujaf-68	434	19	,	,	PUNCT
gujaf-68	434	20	r.	r.	PROPN
gujaf-68	434	21	,	,	PUNCT
gujaf-68	434	22	&	&	CCONJ
gujaf-68	434	23	evans	evans	PROPN
gujaf-68	434	24	,	,	PUNCT
gujaf-68	434	25	j.	j.	PROPN
gujaf-68	434	26	(	(	PUNCT
gujaf-68	434	27	2017	2017	NUM
gujaf-68	434	28	)	)	PUNCT
gujaf-68	434	29	.	.	PUNCT
gujaf-68	435	1	"	"	PUNCT
gujaf-68	435	2	audit	audit	VERB
gujaf-68	435	3	quality	quality	NOUN
gujaf-68	435	4	and	and	CCONJ
gujaf-68	435	5	audit	audit	NOUN
gujaf-68	435	6	report	report	NOUN
gujaf-68	435	7	lag	lag	NOUN
gujaf-68	435	8	:	:	PUNCT
gujaf-68	435	9	case	case	NOUN
gujaf-68	435	10	of	of	ADP
gujaf-68	435	11	indonesian	indonesian	ADJ
gujaf-68	435	12	listed	list	VERB
gujaf-68	435	13	companies	company	NOUN
gujaf-68	435	14	"	"	PUNCT
gujaf-68	435	15	.	.	PUNCT
gujaf-68	436	1	asian	asian	ADJ
gujaf-68	436	2	review	review	NOUN
gujaf-68	436	3	of	of	ADP
gujaf-68	436	4	accounting	accounting	NOUN
gujaf-68	436	5	,	,	PUNCT
gujaf-68	436	6	25	25	NUM
gujaf-68	436	7	(	(	PUNCT
gujaf-68	436	8	2	2	NUM
gujaf-68	436	9	):	):	PUNCT
gujaf-68	436	10	191	191	NUM
gujaf-68	436	11	-	-	SYM
gujaf-68	436	12	210	210	NUM
gujaf-68	436	13	;	;	PUNCT
gujaf-68	436	14	available	available	ADJ
gujaf-68	436	15	at	at	ADP
gujaf-68	436	16	https://doi.org/10.1108/ara-06-2015-0062	https://doi.org/10.1108/ara-06-2015-0062	PRON
gujaf-68	436	17	saha	saha	PROPN
gujaf-68	436	18	,	,	PUNCT
gujaf-68	436	19	a.k	a.k	PROPN
gujaf-68	436	20	.	.	PROPN
gujaf-68	436	21	&	&	CCONJ
gujaf-68	436	22	akter	akter	PROPN
gujaf-68	436	23	,	,	PUNCT
gujaf-68	436	24	s.	s.	PROPN
gujaf-68	436	25	(	(	PUNCT
gujaf-68	436	26	2013	2013	NUM
gujaf-68	436	27	)	)	PUNCT
gujaf-68	436	28	.	.	PUNCT
gujaf-68	437	1	“	"	PUNCT
gujaf-68	437	2	corporate	corporate	ADJ
gujaf-68	437	3	governance	governance	NOUN
gujaf-68	437	4	and	and	CCONJ
gujaf-68	437	5	voluntary	voluntary	ADJ
gujaf-68	437	6	disclosure	disclosure	NOUN
gujaf-68	437	7	practices	practice	NOUN
gujaf-68	437	8	of	of	ADP
gujaf-68	437	9	financial	financial	ADJ
gujaf-68	437	10	and	and	CCONJ
gujaf-68	437	11	non	non	ADJ
gujaf-68	437	12	-	-	ADJ
gujaf-68	437	13	financial	financial	ADJ
gujaf-68	437	14	sector	sector	NOUN
gujaf-68	437	15	companies	company	NOUN
gujaf-68	437	16	in	in	ADP
gujaf-68	437	17	bangladesh	bangladesh	PROPN
gujaf-68	437	18	”	"	PUNCT
gujaf-68	437	19	.	.	PUNCT
gujaf-68	438	1	jamar	jamar	PROPN
gujaf-68	438	2	,	,	PUNCT
gujaf-68	438	3	11(2	11(2	NOUN
gujaf-68	438	4	)	)	PUNCT
gujaf-68	438	5	.	.	PUNCT
gujaf-68	439	1	salleh	salleh	PROPN
gujaf-68	439	2	,	,	PUNCT
gujaf-68	439	3	z.	z.	PROPN
gujaf-68	439	4	,	,	PUNCT
gujaf-68	439	5	baatwah	baatwah	PROPN
gujaf-68	439	6	,	,	PUNCT
gujaf-68	439	7	s.r	s.r	PROPN
gujaf-68	439	8	.	.	PROPN
gujaf-68	439	9	,	,	PUNCT
gujaf-68	439	10	&	&	CCONJ
gujaf-68	439	11	ahmad	ahmad	PROPN
gujaf-68	439	12	,	,	PUNCT
gujaf-68	439	13	n.	n.	NOUN
gujaf-68	439	14	(	(	PUNCT
gujaf-68	439	15	2017	2017	NUM
gujaf-68	439	16	)	)	PUNCT
gujaf-68	439	17	.	.	PUNCT
gujaf-68	440	1	audit	audit	NOUN
gujaf-68	440	2	committee	committee	PROPN
gujaf-68	440	3	financial	financial	ADJ
gujaf-68	440	4	expertise	expertise	NOUN
gujaf-68	440	5	and	and	CCONJ
gujaf-68	440	6	audit	audit	NOUN
gujaf-68	440	7	report	report	NOUN
gujaf-68	440	8	lag	lag	VERB
gujaf-68	440	9	:	:	PUNCT
gujaf-68	440	10	malaysia	malaysia	NOUN
gujaf-68	440	11	further	further	ADJ
gujaf-68	440	12	insight	insight	NOUN
gujaf-68	440	13	.	.	PUNCT
gujaf-68	441	1	asian	asian	ADJ
gujaf-68	441	2	journal	journal	PROPN
gujaf-68	441	3	of	of	ADP
gujaf-68	441	4	accounting	accounting	NOUN
gujaf-68	441	5	and	and	CCONJ
gujaf-68	441	6	governance	governance	NOUN
gujaf-68	441	7	,	,	PUNCT
gujaf-68	441	8	(	(	PUNCT
gujaf-68	441	9	8):137–150	8):137–150	PROPN
gujaf-68	441	10	sanyaolu	sanyaolu	PROPN
gujaf-68	441	11	,	,	PUNCT
gujaf-68	441	12	o.a	o.a	PROPN
gujaf-68	441	13	.	.	PROPN
gujaf-68	441	14	,	,	PUNCT
gujaf-68	441	15	iyoha	iyoha	PROPN
gujaf-68	441	16	,	,	PUNCT
gujaf-68	441	17	f.o	f.o	PROPN
gujaf-68	441	18	.	.	PROPN
gujaf-68	441	19	and	and	CCONJ
gujaf-68	441	20	ojeka	ojeka	PROPN
gujaf-68	441	21	,	,	PUNCT
gujaf-68	441	22	s.a	s.a	PROPN
gujaf-68	441	23	.	.	PROPN
gujaf-68	441	24	(	(	PUNCT
gujaf-68	441	25	2017	2017	NUM
gujaf-68	441	26	)	)	PUNCT
gujaf-68	441	27	.	.	PUNCT
gujaf-68	442	1	international	international	ADJ
gujaf-68	442	2	financial	financial	ADJ
gujaf-68	442	3	reporting	reporting	NOUN
gujaf-68	442	4	standards	standard	NOUN
gujaf-68	442	5	adoption	adoption	NOUN
gujaf-68	442	6	and	and	CCONJ
gujaf-68	442	7	earnings	earning	NOUN
gujaf-68	442	8	of	of	ADP
gujaf-68	442	9	quoted	quote	VERB
gujaf-68	442	10	banks	bank	NOUN
gujaf-68	442	11	in	in	ADP
gujaf-68	442	12	nigeria	nigeria	PROPN
gujaf-68	442	13	.	.	PUNCT
gujaf-68	443	1	international	international	ADJ
gujaf-68	443	2	journal	journal	PROPN
gujaf-68	443	3	of	of	ADP
gujaf-68	443	4	economics	economic	NOUN
gujaf-68	443	5	and	and	CCONJ
gujaf-68	443	6	financial	financial	ADJ
gujaf-68	443	7	issues	issue	NOUN
gujaf-68	443	8	,	,	PUNCT
gujaf-68	443	9	7	7	NUM
gujaf-68	443	10	(	(	PUNCT
gujaf-68	443	11	1	1	NUM
gujaf-68	443	12	):	):	PUNCT
gujaf-68	443	13	279	279	NUM
gujaf-68	443	14	-	-	SYM
gujaf-68	443	15	284	284	NUM
gujaf-68	443	16	securities	security	NOUN
gujaf-68	443	17	and	and	CCONJ
gujaf-68	443	18	exchange	exchange	PROPN
gujaf-68	443	19	commission	commission	PROPN
gujaf-68	443	20	–	–	PUNCT
gujaf-68	443	21	sec	sec	PROPN
gujaf-68	443	22	(	(	PUNCT
gujaf-68	443	23	2015	2015	NUM
gujaf-68	443	24	)	)	PUNCT
gujaf-68	443	25	.	.	PUNCT
gujaf-68	444	1	“	"	PUNCT
gujaf-68	444	2	possible	possible	ADJ
gujaf-68	444	3	revisions	revision	NOUN
gujaf-68	444	4	to	to	PART
gujaf-68	444	5	audit	audit	VERB
gujaf-68	444	6	committee	committee	NOUN
gujaf-68	444	7	disclosures	disclosure	NOUN
gujaf-68	444	8	”	"	PUNCT
gujaf-68	444	9	.	.	PUNCT
gujaf-68	445	1	17	17	NUM
gujaf-68	445	2	cfr	cfr	NOUN
gujaf-68	445	3	part	part	NOUN
gujaf-68	445	4	240	240	NUM
gujaf-68	445	5	;	;	PUNCT
gujaf-68	445	6	release	release	VERB
gujaf-68	445	7	no	no	NOUN
gujaf-68	445	8	.	.	NOUN
gujaf-68	445	9	33	33	NUM
gujaf-68	445	10	-	-	SYM
gujaf-68	445	11	9862	9862	NUM
gujaf-68	445	12	;	;	PUNCT
gujaf-68	445	13	34	34	NUM
gujaf-68	445	14	-	-	PUNCT
gujaf-68	445	15	75344	75344	NUM
gujaf-68	445	16	file	file	NOUN
gujaf-68	445	17	no	no	NOUN
gujaf-68	445	18	.	.	PUNCT
gujaf-68	446	1	s7	s7	VERB
gujaf-68	446	2	-	-	PUNCT
gujaf-68	446	3	13	13	NUM
gujaf-68	446	4	-	-	SYM
gujaf-68	446	5	15	15	NUM
gujaf-68	446	6	;	;	PUNCT
gujaf-68	446	7	rin	rin	NOUN
gujaf-68	446	8	3235	3235	NUM
gujaf-68	446	9	-	-	PUNCT
gujaf-68	446	10	al70	al70	PROPN
gujaf-68	446	11	suryanto	suryanto	NOUN
gujaf-68	446	12	,	,	PUNCT
gujaf-68	446	13	t.	t.	PROPN
gujaf-68	446	14	(	(	PUNCT
gujaf-68	446	15	2014	2014	NUM
gujaf-68	446	16	)	)	PUNCT
gujaf-68	446	17	.	.	PUNCT
gujaf-68	447	1	determinants	determinant	NOUN
gujaf-68	447	2	of	of	ADP
gujaf-68	447	3	audit	audit	NOUN
gujaf-68	447	4	fee	fee	NOUN
gujaf-68	447	5	based	base	VERB
gujaf-68	447	6	on	on	ADP
gujaf-68	447	7	client	client	NOUN
gujaf-68	447	8	attribute	attribute	PROPN
gujaf-68	447	9	,	,	PUNCT
gujaf-68	447	10	auditor	auditor	NOUN
gujaf-68	447	11	ttribute	ttribute	NOUN
gujaf-68	447	12	,	,	PUNCT
gujaf-68	447	13	and	and	CCONJ
gujaf-68	447	14	engagement	engagement	NOUN
gujaf-68	447	15	attribute	attribute	NOUN
gujaf-68	447	16	to	to	PART
gujaf-68	447	17	control	control	VERB
gujaf-68	447	18	risks	risk	NOUN
gujaf-68	447	19	nd	nd	AUX
gujaf-68	447	20	prevent	prevent	VERB
gujaf-68	447	21	fraud	fraud	NOUN
gujaf-68	447	22	:	:	PUNCT
gujaf-68	447	23	a	a	DET
gujaf-68	447	24	s	s	X
gujaf-68	447	25	t	t	X
gujaf-68	447	26	u	u	X
gujaf-68	447	27	d	d	X
gujaf-68	447	28	y	y	PROPN
gujaf-68	447	29	on	on	ADP
gujaf-68	447	30	public	public	ADJ
gujaf-68	447	31	accounting	accounting	NOUN
gujaf-68	447	32	firms	firm	NOUN
gujaf-68	447	33	in	in	ADP
gujaf-68	447	34	sumatra	sumatra	PROPN
gujaf-68	447	35	-	-	PROPN
gujaf-68	447	36	indonesia	indonesia	PROPN
gujaf-68	447	37	.	.	PUNCT
gujaf-68	448	1	international	international	ADJ
gujaf-68	448	2	journal	journal	PROPN
gujaf-68	448	3	in	in	ADP
gujaf-68	448	4	economics	economic	NOUN
gujaf-68	448	5	and	and	CCONJ
gujaf-68	448	6	business	business	PROPN
gujaf-68	448	7	administration	administration	PROPN
gujaf-68	448	8	,	,	PUNCT
gujaf-68	448	9	ii	ii	PROPN
gujaf-68	448	10	(	(	PUNCT
gujaf-68	448	11	3	3	NUM
gujaf-68	448	12	):	):	PUNCT
gujaf-68	448	13	27	27	NUM
gujaf-68	448	14	-	-	SYM
gujaf-68	448	15	39	39	NUM
gujaf-68	448	16	tina	tina	NOUN
gujaf-68	448	17	,	,	PUNCT
gujaf-68	448	18	v.	v.	PROPN
gujaf-68	448	19	,	,	PUNCT
gujaf-68	448	20	&	&	CCONJ
gujaf-68	448	21	marko	marko	PROPN
gujaf-68	448	22	,	,	PUNCT
gujaf-68	448	23	c.	c.	PROPN
gujaf-68	448	24	(	(	PUNCT
gujaf-68	448	25	2014	2014	NUM
gujaf-68	448	26	)	)	PUNCT
gujaf-68	448	27	.	.	PUNCT
gujaf-68	449	1	finding	find	VERB
gujaf-68	449	2	determinants	determinant	NOUN
gujaf-68	449	3	of	of	ADP
gujaf-68	449	4	audit	audit	NOUN
gujaf-68	449	5	delay	delay	NOUN
gujaf-68	449	6	by	by	ADP
gujaf-68	449	7	pooled	pool	VERB
gujaf-68	449	8	ols	ol	NOUN
gujaf-68	449	9	regression	regression	NOUN
gujaf-68	449	10	analysis	analysis	NOUN
gujaf-68	449	11	.	.	PUNCT
gujaf-68	450	1	croatian	croatian	ADJ
gujaf-68	450	2	operational	operational	ADJ
gujaf-68	450	3	research	research	PROPN
gujaf-68	450	4	review	review	NOUN
gujaf-68	450	5	crorr	crorr	NOUN
gujaf-68	450	6	,	,	PUNCT
gujaf-68	450	7	(	(	PUNCT
gujaf-68	450	8	5	5	NUM
gujaf-68	450	9	):	):	PUNCT
gujaf-68	450	10	81	81	NUM
gujaf-68	450	11	-	-	PUNCT
gujaf-68	450	12	91	91	NUM
gujaf-68	450	13	.	.	PUNCT
gujaf-68	451	1	gusau	gusau	PROPN
gujaf-68	451	2	journal	journal	PROPN
gujaf-68	451	3	of	of	ADP
gujaf-68	451	4	accounting	accounting	NOUN
gujaf-68	451	5	and	and	CCONJ
gujaf-68	451	6	finance	finance	NOUN
gujaf-68	451	7	,	,	PUNCT
gujaf-68	451	8	vol	vol	NOUN
gujaf-68	451	9	.	.	PROPN
gujaf-68	451	10	2	2	NUM
gujaf-68	451	11	,	,	PUNCT
gujaf-68	451	12	issue	issue	NOUN
gujaf-68	451	13	2	2	NUM
gujaf-68	451	14	,	,	PUNCT
gujaf-68	451	15	april	april	PROPN
gujaf-68	451	16	,	,	PUNCT
gujaf-68	451	17	2021	2021	NUM
gujaf-68	451	18	19	19	NUM
gujaf-68	451	19	walker	walker	NOUN
gujaf-68	451	20	,	,	PUNCT
gujaf-68	451	21	a.	a.	PROPN
gujaf-68	451	22	&	&	CCONJ
gujaf-68	451	23	hay	hay	PROPN
gujaf-68	451	24	,	,	PUNCT
gujaf-68	451	25	d.c	d.c	PROPN
gujaf-68	451	26	.	.	PROPN
gujaf-68	451	27	(	(	PUNCT
gujaf-68	451	28	2013	2013	NUM
gujaf-68	451	29	)	)	PUNCT
gujaf-68	451	30	.	.	PUNCT
gujaf-68	452	1	non	non	ADJ
gujaf-68	452	2	-	-	ADJ
gujaf-68	452	3	audit	audit	ADJ
gujaf-68	452	4	services	service	NOUN
gujaf-68	452	5	and	and	CCONJ
gujaf-68	452	6	knowledge	knowledge	NOUN
gujaf-68	452	7	spillovers	spillover	NOUN
gujaf-68	452	8	:	:	PUNCT
gujaf-68	452	9	an	an	DET
gujaf-68	452	10	investigation	investigation	NOUN
gujaf-68	452	11	of	of	ADP
gujaf-68	452	12	the	the	DET
gujaf-68	452	13	audit	audit	NOUN
gujaf-68	452	14	report	report	NOUN
gujaf-68	452	15	lag	lag	NOUN
gujaf-68	452	16	.	.	PUNCT
gujaf-68	453	1	meditari	meditari	PROPN
gujaf-68	453	2	:	:	PUNCT
gujaf-68	453	3	accountancy	accountancy	NOUN
gujaf-68	453	4	research	research	NOUN
gujaf-68	453	5	,	,	PUNCT
gujaf-68	453	6	21(1	21(1	NUM
gujaf-68	453	7	):	):	PUNCT
gujaf-68	453	8	32	32	NUM
gujaf-68	453	9	-	-	SYM
gujaf-68	453	10	51	51	NUM
gujaf-68	453	11	.	.	PUNCT
gujaf-68	454	1	doi:10.1108	doi:10.1108	PROPN
gujaf-68	454	2	/	/	SYM
gujaf-68	454	3	medar-07	medar-07	NOUN
gujaf-68	454	4	-	-	PUNCT
gujaf-68	454	5	2012	2012	NUM
gujaf-68	454	6	-	-	PUNCT
gujaf-68	454	7	0024	0024	NUM
gujaf-68	454	8	yahaya	yahaya	PROPN
gujaf-68	454	9	,	,	PUNCT
gujaf-68	454	10	k.a	k.a	PROPN
gujaf-68	454	11	.	.	PROPN
gujaf-68	454	12	,	,	PUNCT
gujaf-68	454	13	fagbemi	fagbemi	PROPN
gujaf-68	454	14	,	,	PUNCT
gujaf-68	454	15	t.o	t.o	PROPN
gujaf-68	454	16	.	.	PROPN
gujaf-68	454	17	&	&	CCONJ
gujaf-68	454	18	oyeniyi	oyeniyi	PROPN
gujaf-68	454	19	,	,	PUNCT
gujaf-68	454	20	k.k	k.k	PROPN
gujaf-68	454	21	.	.	PROPN
gujaf-68	454	22	(	(	PUNCT
gujaf-68	454	23	2015	2015	NUM
gujaf-68	454	24	)	)	PUNCT
gujaf-68	454	25	.	.	PUNCT
gujaf-68	455	1	effect	effect	NOUN
gujaf-68	455	2	of	of	ADP
gujaf-68	455	3	international	international	ADJ
gujaf-68	455	4	financial	financial	ADJ
gujaf-68	455	5	reporting	reporting	NOUN
gujaf-68	455	6	standards	standard	NOUN
gujaf-68	455	7	on	on	ADP
gujaf-68	455	8	the	the	DET
gujaf-68	455	9	financial	financial	ADJ
gujaf-68	455	10	statements	statement	NOUN
gujaf-68	455	11	of	of	ADP
gujaf-68	455	12	nigerian	nigerian	ADJ
gujaf-68	455	13	banks	bank	NOUN
gujaf-68	455	14	.	.	PUNCT
gujaf-68	456	1	journal	journal	NOUN
gujaf-68	456	2	of	of	ADP
gujaf-68	456	3	agricultural	agricultural	ADJ
gujaf-68	456	4	economics	economic	NOUN
gujaf-68	456	5	,	,	PUNCT
gujaf-68	456	6	environment	environment	NOUN
gujaf-68	456	7	and	and	CCONJ
gujaf-68	456	8	social	social	ADJ
gujaf-68	456	9	sciences	science	NOUN
gujaf-68	456	10	,	,	PUNCT
gujaf-68	456	11	1(1):18	1(1):18	NUM
gujaf-68	456	12	–	–	SYM
gujaf-68	456	13	29	29	NUM
gujaf-68	456	14	yahaya	yahaya	NOUN
gujaf-68	456	15	,	,	PUNCT
gujaf-68	456	16	o.a	o.a	PROPN
gujaf-68	456	17	.	.	PROPN
gujaf-68	456	18	,	,	PUNCT
gujaf-68	456	19	yusuf	yusuf	PROPN
gujaf-68	456	20	,	,	PUNCT
gujaf-68	456	21	m.j	m.j	PROPN
gujaf-68	456	22	.	.	PROPN
gujaf-68	456	23	&	&	CCONJ
gujaf-68	456	24	dania	dania	PROPN
gujaf-68	456	25	,	,	PUNCT
gujaf-68	456	26	i.s	i.s	PROPN
gujaf-68	456	27	.	.	PUNCT
gujaf-68	456	28	(	(	PUNCT
gujaf-68	456	29	2015	2015	NUM
gujaf-68	456	30	)	)	PUNCT
gujaf-68	456	31	.	.	PUNCT
gujaf-68	457	1	international	international	ADJ
gujaf-68	457	2	financial	financial	ADJ
gujaf-68	457	3	reporting	reporting	NOUN
gujaf-68	457	4	standards‟	standards‟	VERB
gujaf-68	457	5	adoption	adoption	NOUN
gujaf-68	457	6	and	and	CCONJ
gujaf-68	457	7	financial	financial	ADJ
gujaf-68	457	8	statement	statement	NOUN
gujaf-68	457	9	effects	effect	NOUN
gujaf-68	457	10	:	:	PUNCT
gujaf-68	457	11	evidence	evidence	NOUN
gujaf-68	457	12	from	from	ADP
gujaf-68	457	13	listed	list	VERB
gujaf-68	457	14	deposit	deposit	NOUN
gujaf-68	457	15	money	money	NOUN
gujaf-68	457	16	banks	bank	NOUN
gujaf-68	457	17	in	in	ADP
gujaf-68	457	18	nigeria	nigeria	PROPN
gujaf-68	457	19	.	.	PUNCT
gujaf-68	458	1	research	research	NOUN
gujaf-68	458	2	journal	journal	PROPN
gujaf-68	458	3	of	of	ADP
gujaf-68	458	4	finance	finance	NOUN
gujaf-68	458	5	and	and	CCONJ
gujaf-68	458	6	accounting	accounting	NOUN
gujaf-68	458	7	,	,	PUNCT
gujaf-68	458	8	6	6	NUM
gujaf-68	458	9	(	(	PUNCT
gujaf-68	458	10	12	12	NUM
gujaf-68	458	11	):	):	PUNCT
gujaf-68	458	12	107	107	NUM
gujaf-68	458	13	-	-	SYM
gujaf-68	458	14	122	122	NUM
gujaf-68	458	15	.	.	PUNCT
gujaf-68	459	1	gusau	gusau	PROPN
gujaf-68	459	2	journal	journal	PROPN
gujaf-68	459	3	of	of	ADP
gujaf-68	459	4	accounting	accounting	NOUN
gujaf-68	459	5	and	and	CCONJ
gujaf-68	459	6	finance	finance	NOUN
gujaf-68	459	7	,	,	PUNCT
gujaf-68	459	8	vol	vol	NOUN
gujaf-68	459	9	.	.	PROPN
gujaf-68	459	10	2	2	NUM
gujaf-68	459	11	,	,	PUNCT
gujaf-68	459	12	issue	issue	NOUN
gujaf-68	459	13	2	2	NUM
gujaf-68	459	14	,	,	PUNCT
gujaf-68	459	15	april	april	PROPN
gujaf-68	459	16	,	,	PUNCT
gujaf-68	459	17	2021	2021	NUM
gujaf-68	459	18	20	20	NUM