id	sid	tid	token	lemma	pos
hassl-2957	1	1	103	103	NUM
hassl-2957	1	2	©	©	PROPN
hassl-2957	1	3	2022	2022	NUM
hassl-2957	1	4	conscientia	conscientia	PROPN
hassl-2957	1	5	beam	beam	PROPN
hassl-2957	1	6	.	.	PUNCT
hassl-2957	2	1	all	all	DET
hassl-2957	2	2	rights	right	NOUN
hassl-2957	2	3	reserved	reserve	VERB
hassl-2957	2	4	.	.	PUNCT
hassl-2957	3	1	competencies	competency	NOUN
hassl-2957	3	2	of	of	ADP
hassl-2957	3	3	accounting	accounting	NOUN
hassl-2957	3	4	professionals	professional	NOUN
hassl-2957	3	5	and	and	CCONJ
hassl-2957	3	6	quality	quality	NOUN
hassl-2957	3	7	of	of	ADP
hassl-2957	3	8	financial	financial	ADJ
hassl-2957	3	9	reporting	reporting	NOUN
hassl-2957	3	10	:	:	PUNCT
hassl-2957	3	11	evidence	evidence	NOUN
hassl-2957	3	12	from	from	ADP
hassl-2957	3	13	enterprises	enterprise	NOUN
hassl-2957	3	14	in	in	ADP
hassl-2957	3	15	thailand	thailand	PROPN
hassl-2957	3	16	maneewan	maneewan	PROPN
hassl-2957	3	17	sripan1	sripan1	PROPN
hassl-2957	3	18	kittipol	kittipol	PROPN
hassl-2957	3	19	wisaeng2	wisaeng2	PROPN
hassl-2957	3	20	+	+	PROPN
hassl-2957	3	21	1,2business	1,2business	NUM
hassl-2957	3	22	administration	administration	NOUN
hassl-2957	3	23	and	and	CCONJ
hassl-2957	3	24	digital	digital	ADJ
hassl-2957	3	25	innovation	innovation	NOUN
hassl-2957	3	26	,	,	PUNCT
hassl-2957	3	27	mahasarakham	mahasarakham	PROPN
hassl-2957	3	28	business	business	PROPN
hassl-2957	3	29	school	school	PROPN
hassl-2957	3	30	,	,	PUNCT
hassl-2957	3	31	mahasarakham	mahasarakham	PROPN
hassl-2957	3	32	university	university	PROPN
hassl-2957	3	33	,	,	PUNCT
hassl-2957	3	34	thailand	thailand	PROPN
hassl-2957	3	35	.	.	PUNCT
hassl-2957	4	1	1email	1email	NUM
hassl-2957	4	2	:	:	PUNCT
hassl-2957	4	3	62010990005@msu.ac.th	62010990005@msu.ac.th	ADJ
hassl-2957	4	4	tel	tel	NOUN
hassl-2957	4	5	:	:	PUNCT
hassl-2957	4	6	(	(	PUNCT
hassl-2957	4	7	+66)089	+66)089	NOUN
hassl-2957	4	8	-	-	SYM
hassl-2957	4	9	9656650	9656650	NUM
hassl-2957	4	10	2email	2email	NUM
hassl-2957	4	11	:	:	PUNCT
hassl-2957	4	12	kittipol.w@acc.msu.ac.th	kittipol.w@acc.msu.ac.th	PROPN
hassl-2957	4	13	tel	tel	PROPN
hassl-2957	4	14	:	:	PUNCT
hassl-2957	4	15	(	(	PUNCT
hassl-2957	4	16	+66)086	+66)086	NOUN
hassl-2957	4	17	-	-	SYM
hassl-2957	4	18	6393870	6393870	NUM
hassl-2957	4	19	(	(	PUNCT
hassl-2957	4	20	+	+	NUM
hassl-2957	4	21	corresponding	correspond	VERB
hassl-2957	4	22	author	author	NOUN
hassl-2957	4	23	)	)	PUNCT
hassl-2957	4	24	abstract	abstract	ADJ
hassl-2957	4	25	article	article	NOUN
hassl-2957	4	26	history	history	NOUN
hassl-2957	4	27	received	receive	VERB
hassl-2957	4	28	:	:	PUNCT
hassl-2957	4	29	9	9	NUM
hassl-2957	4	30	december	december	PROPN
hassl-2957	4	31	2022	2022	NUM
hassl-2957	4	32	revised	revise	VERB
hassl-2957	4	33	:	:	PUNCT
hassl-2957	4	34	7	7	NUM
hassl-2957	4	35	march	march	NOUN
hassl-2957	4	36	2022	2022	NUM
hassl-2957	4	37	accepted	accept	VERB
hassl-2957	4	38	:	:	PUNCT
hassl-2957	4	39	21	21	NUM
hassl-2957	4	40	march	march	NOUN
hassl-2957	4	41	2022	2022	NUM
hassl-2957	4	42	published	publish	VERB
hassl-2957	4	43	:	:	PUNCT
hassl-2957	4	44	11	11	NUM
hassl-2957	4	45	april	april	PROPN
hassl-2957	4	46	2022	2022	NUM
hassl-2957	4	47	keywords	keyword	VERB
hassl-2957	4	48	accountant	accountant	NOUN
hassl-2957	4	49	competencies	competency	NOUN
hassl-2957	4	50	quality	quality	NOUN
hassl-2957	4	51	of	of	ADP
hassl-2957	4	52	financial	financial	ADJ
hassl-2957	4	53	reporting	reporting	NOUN
hassl-2957	4	54	impacts	impact	NOUN
hassl-2957	4	55	of	of	ADP
hassl-2957	4	56	business	business	NOUN
hassl-2957	4	57	models	model	NOUN
hassl-2957	4	58	.	.	PUNCT
hassl-2957	5	1	quality	quality	NOUN
hassl-2957	5	2	financial	financial	ADJ
hassl-2957	5	3	reporting	reporting	NOUN
hassl-2957	5	4	positively	positively	ADV
hassl-2957	5	5	benefits	benefit	VERB
hassl-2957	5	6	business	business	NOUN
hassl-2957	5	7	development	development	NOUN
hassl-2957	5	8	and	and	CCONJ
hassl-2957	5	9	economic	economic	ADJ
hassl-2957	5	10	decisions	decision	NOUN
hassl-2957	5	11	.	.	PUNCT
hassl-2957	6	1	it	it	PRON
hassl-2957	6	2	is	be	AUX
hassl-2957	6	3	essential	essential	ADJ
hassl-2957	6	4	for	for	ADP
hassl-2957	6	5	growth	growth	NOUN
hassl-2957	6	6	-	-	PUNCT
hassl-2957	6	7	oriented	orient	VERB
hassl-2957	6	8	enterprises	enterprise	NOUN
hassl-2957	6	9	to	to	PART
hassl-2957	6	10	ensure	ensure	VERB
hassl-2957	6	11	the	the	DET
hassl-2957	6	12	quality	quality	NOUN
hassl-2957	6	13	of	of	ADP
hassl-2957	6	14	financial	financial	ADJ
hassl-2957	6	15	reporting	reporting	NOUN
hassl-2957	6	16	to	to	PART
hassl-2957	6	17	enhance	enhance	VERB
hassl-2957	6	18	performance	performance	NOUN
hassl-2957	6	19	.	.	PUNCT
hassl-2957	7	1	this	this	DET
hassl-2957	7	2	study	study	NOUN
hassl-2957	7	3	empirically	empirically	ADV
hassl-2957	7	4	examined	examine	VERB
hassl-2957	7	5	accounting	accounting	NOUN
hassl-2957	7	6	professionals	professional	NOUN
hassl-2957	7	7	’	’	PART
hassl-2957	7	8	opinions	opinion	NOUN
hassl-2957	7	9	on	on	ADP
hassl-2957	7	10	their	their	PRON
hassl-2957	7	11	competencies	competency	NOUN
hassl-2957	7	12	and	and	CCONJ
hassl-2957	7	13	quality	quality	NOUN
hassl-2957	7	14	in	in	ADP
hassl-2957	7	15	financial	financial	ADJ
hassl-2957	7	16	reporting	reporting	NOUN
hassl-2957	7	17	.	.	PUNCT
hassl-2957	8	1	the	the	DET
hassl-2957	8	2	data	datum	NOUN
hassl-2957	8	3	were	be	AUX
hassl-2957	8	4	collected	collect	VERB
hassl-2957	8	5	from	from	ADP
hassl-2957	8	6	381	381	NUM
hassl-2957	8	7	samples	sample	NOUN
hassl-2957	8	8	.	.	PUNCT
hassl-2957	9	1	the	the	DET
hassl-2957	9	2	instruments	instrument	NOUN
hassl-2957	9	3	used	use	VERB
hassl-2957	9	4	for	for	ADP
hassl-2957	9	5	data	datum	NOUN
hassl-2957	9	6	collection	collection	NOUN
hassl-2957	9	7	were	be	AUX
hassl-2957	9	8	a	a	DET
hassl-2957	9	9	self	self	NOUN
hassl-2957	9	10	-	-	PUNCT
hassl-2957	9	11	administered	administer	VERB
hassl-2957	9	12	survey	survey	NOUN
hassl-2957	9	13	and	and	CCONJ
hassl-2957	9	14	in	in	ADP
hassl-2957	9	15	-	-	PUNCT
hassl-2957	9	16	depth	depth	NOUN
hassl-2957	9	17	interviews	interview	NOUN
hassl-2957	9	18	.	.	PUNCT
hassl-2957	10	1	the	the	DET
hassl-2957	10	2	results	result	NOUN
hassl-2957	10	3	showed	show	VERB
hassl-2957	10	4	that	that	SCONJ
hassl-2957	10	5	the	the	DET
hassl-2957	10	6	overall	overall	ADJ
hassl-2957	10	7	mean	mean	ADJ
hassl-2957	10	8	scores	score	NOUN
hassl-2957	10	9	of	of	ADP
hassl-2957	10	10	competencies	competency	NOUN
hassl-2957	10	11	and	and	CCONJ
hassl-2957	10	12	quality	quality	NOUN
hassl-2957	10	13	of	of	ADP
hassl-2957	10	14	financial	financial	ADJ
hassl-2957	10	15	reporting	reporting	NOUN
hassl-2957	10	16	were	be	AUX
hassl-2957	10	17	4.31	4.31	NUM
hassl-2957	10	18	and	and	CCONJ
hassl-2957	10	19	4.37	4.37	NUM
hassl-2957	10	20	respectively	respectively	ADV
hassl-2957	10	21	.	.	PUNCT
hassl-2957	11	1	consequently	consequently	ADV
hassl-2957	11	2	,	,	PUNCT
hassl-2957	11	3	for	for	ADP
hassl-2957	11	4	higher	high	ADJ
hassl-2957	11	5	levels	level	NOUN
hassl-2957	11	6	of	of	ADP
hassl-2957	11	7	competency	competency	NOUN
hassl-2957	11	8	,	,	PUNCT
hassl-2957	11	9	this	this	DET
hassl-2957	11	10	study	study	NOUN
hassl-2957	11	11	suggests	suggest	VERB
hassl-2957	11	12	enhancing	enhance	VERB
hassl-2957	11	13	the	the	DET
hassl-2957	11	14	following	follow	VERB
hassl-2957	11	15	issues	issue	NOUN
hassl-2957	11	16	:	:	PUNCT
hassl-2957	11	17	professional	professional	ADJ
hassl-2957	11	18	knowledge	knowledge	NOUN
hassl-2957	11	19	(	(	PUNCT
hassl-2957	11	20	namely	namely	ADV
hassl-2957	11	21	on	on	ADP
hassl-2957	11	22	economics	economic	NOUN
hassl-2957	11	23	,	,	PUNCT
hassl-2957	11	24	taxation	taxation	NOUN
hassl-2957	11	25	and	and	CCONJ
hassl-2957	11	26	business	business	NOUN
hassl-2957	11	27	laws	law	NOUN
hassl-2957	11	28	and	and	CCONJ
hassl-2957	11	29	regulations	regulation	NOUN
hassl-2957	11	30	)	)	PUNCT
hassl-2957	11	31	,	,	PUNCT
hassl-2957	11	32	professional	professional	ADJ
hassl-2957	11	33	ethics	ethic	NOUN
hassl-2957	11	34	(	(	PUNCT
hassl-2957	11	35	namely	namely	ADV
hassl-2957	11	36	in	in	ADP
hassl-2957	11	37	finance	finance	NOUN
hassl-2957	11	38	and	and	CCONJ
hassl-2957	11	39	financial	financial	ADJ
hassl-2957	11	40	management	management	NOUN
hassl-2957	11	41	)	)	PUNCT
hassl-2957	11	42	,	,	PUNCT
hassl-2957	11	43	operational	operational	ADJ
hassl-2957	11	44	skills	skill	NOUN
hassl-2957	11	45	(	(	PUNCT
hassl-2957	11	46	namely	namely	ADV
hassl-2957	11	47	financial	financial	ADJ
hassl-2957	11	48	reporting	reporting	NOUN
hassl-2957	11	49	skills	skill	NOUN
hassl-2957	11	50	)	)	PUNCT
hassl-2957	11	51	,	,	PUNCT
hassl-2957	11	52	organizational	organizational	ADJ
hassl-2957	11	53	management	management	NOUN
hassl-2957	11	54	skills	skill	NOUN
hassl-2957	11	55	(	(	PUNCT
hassl-2957	11	56	namely	namely	ADV
hassl-2957	11	57	on	on	ADP
hassl-2957	11	58	business	business	NOUN
hassl-2957	11	59	and	and	CCONJ
hassl-2957	11	60	organization	organization	NOUN
hassl-2957	11	61	of	of	ADP
hassl-2957	11	62	the	the	DET
hassl-2957	11	63	environment	environment	NOUN
hassl-2957	11	64	)	)	PUNCT
hassl-2957	11	65	and	and	CCONJ
hassl-2957	11	66	adaptive	adaptive	ADJ
hassl-2957	11	67	skills	skill	NOUN
hassl-2957	11	68	for	for	ADP
hassl-2957	11	69	the	the	DET
hassl-2957	11	70	digital	digital	ADJ
hassl-2957	11	71	age	age	NOUN
hassl-2957	11	72	(	(	PUNCT
hassl-2957	11	73	namely	namely	ADV
hassl-2957	11	74	information	information	NOUN
hassl-2957	11	75	technology	technology	NOUN
hassl-2957	11	76	)	)	PUNCT
hassl-2957	11	77	.	.	PUNCT
hassl-2957	12	1	in	in	ADP
hassl-2957	12	2	addition	addition	NOUN
hassl-2957	12	3	,	,	PUNCT
hassl-2957	12	4	for	for	ADP
hassl-2957	12	5	higher	high	ADJ
hassl-2957	12	6	report	report	NOUN
hassl-2957	12	7	quality	quality	NOUN
hassl-2957	12	8	,	,	PUNCT
hassl-2957	12	9	this	this	DET
hassl-2957	12	10	study	study	NOUN
hassl-2957	12	11	suggests	suggest	VERB
hassl-2957	12	12	enhancing	enhance	VERB
hassl-2957	12	13	the	the	DET
hassl-2957	12	14	following	follow	VERB
hassl-2957	12	15	areas	area	NOUN
hassl-2957	12	16	:	:	PUNCT
hassl-2957	12	17	relevance	relevance	NOUN
hassl-2957	12	18	to	to	ADP
hassl-2957	12	19	decision	decision	NOUN
hassl-2957	12	20	-	-	PUNCT
hassl-2957	12	21	making	making	NOUN
hassl-2957	12	22	(	(	PUNCT
hassl-2957	12	23	such	such	ADJ
hassl-2957	12	24	as	as	ADP
hassl-2957	12	25	objectives	objective	NOUN
hassl-2957	12	26	,	,	PUNCT
hassl-2957	12	27	procedures	procedure	NOUN
hassl-2957	12	28	and	and	CCONJ
hassl-2957	12	29	methods	method	NOUN
hassl-2957	12	30	)	)	PUNCT
hassl-2957	12	31	,	,	PUNCT
hassl-2957	12	32	credibility	credibility	NOUN
hassl-2957	12	33	(	(	PUNCT
hassl-2957	12	34	namely	namely	ADV
hassl-2957	12	35	assurance	assurance	NOUN
hassl-2957	12	36	and	and	CCONJ
hassl-2957	12	37	audit	audit	NOUN
hassl-2957	12	38	)	)	PUNCT
hassl-2957	12	39	and	and	CCONJ
hassl-2957	12	40	verifiability	verifiability	NOUN
hassl-2957	12	41	(	(	PUNCT
hassl-2957	12	42	namely	namely	ADV
hassl-2957	12	43	governance	governance	NOUN
hassl-2957	12	44	,	,	PUNCT
hassl-2957	12	45	risk	risk	NOUN
hassl-2957	12	46	management	management	NOUN
hassl-2957	12	47	and	and	CCONJ
hassl-2957	12	48	internal	internal	ADJ
hassl-2957	12	49	control	control	NOUN
hassl-2957	12	50	)	)	PUNCT
hassl-2957	12	51	.	.	PUNCT
hassl-2957	13	1	the	the	DET
hassl-2957	13	2	findings	finding	NOUN
hassl-2957	13	3	of	of	ADP
hassl-2957	13	4	this	this	DET
hassl-2957	13	5	study	study	NOUN
hassl-2957	13	6	contribute	contribute	VERB
hassl-2957	13	7	what	what	PRON
hassl-2957	13	8	has	have	AUX
hassl-2957	13	9	been	be	AUX
hassl-2957	13	10	theoretically	theoretically	ADV
hassl-2957	13	11	ignored	ignore	VERB
hassl-2957	13	12	and	and	CCONJ
hassl-2957	13	13	may	may	AUX
hassl-2957	13	14	be	be	AUX
hassl-2957	13	15	part	part	NOUN
hassl-2957	13	16	of	of	ADP
hassl-2957	13	17	the	the	DET
hassl-2957	13	18	revised	revise	VERB
hassl-2957	13	19	conceptual	conceptual	ADJ
hassl-2957	13	20	framework	framework	NOUN
hassl-2957	13	21	suggested	suggest	VERB
hassl-2957	13	22	for	for	ADP
hassl-2957	13	23	future	future	ADJ
hassl-2957	13	24	inquiry	inquiry	NOUN
hassl-2957	13	25	.	.	PUNCT
hassl-2957	14	1	contribution	contribution	NOUN
hassl-2957	14	2	/	/	SYM
hassl-2957	14	3	originality	originality	NOUN
hassl-2957	14	4	:	:	PUNCT
hassl-2957	14	5	this	this	PRON
hassl-2957	14	6	is	be	AUX
hassl-2957	14	7	one	one	NUM
hassl-2957	14	8	of	of	ADP
hassl-2957	14	9	the	the	DET
hassl-2957	14	10	few	few	ADJ
hassl-2957	14	11	studies	study	NOUN
hassl-2957	14	12	that	that	PRON
hassl-2957	14	13	has	have	AUX
hassl-2957	14	14	aimed	aim	VERB
hassl-2957	14	15	to	to	PART
hassl-2957	14	16	revise	revise	VERB
hassl-2957	14	17	a	a	DET
hassl-2957	14	18	conceptual	conceptual	ADJ
hassl-2957	14	19	framework	framework	NOUN
hassl-2957	14	20	by	by	ADP
hassl-2957	14	21	incorporating	incorporate	VERB
hassl-2957	14	22	overlooked	overlook	VERB
hassl-2957	14	23	factors	factor	NOUN
hassl-2957	14	24	(	(	PUNCT
hassl-2957	14	25	e.g.	e.g.	ADV
hassl-2957	14	26	,	,	PUNCT
hassl-2957	14	27	types	type	NOUN
hassl-2957	14	28	of	of	ADP
hassl-2957	14	29	business	business	NOUN
hassl-2957	14	30	models	model	NOUN
hassl-2957	14	31	)	)	PUNCT
hassl-2957	14	32	into	into	ADP
hassl-2957	14	33	the	the	DET
hassl-2957	14	34	competencies	competency	NOUN
hassl-2957	14	35	and	and	CCONJ
hassl-2957	14	36	performance	performance	NOUN
hassl-2957	14	37	indicators	indicator	NOUN
hassl-2957	14	38	of	of	ADP
hassl-2957	14	39	the	the	DET
hassl-2957	14	40	reports	report	NOUN
hassl-2957	14	41	which	which	PRON
hassl-2957	14	42	have	have	AUX
hassl-2957	14	43	been	be	AUX
hassl-2957	14	44	discussed	discuss	VERB
hassl-2957	14	45	in	in	ADP
hassl-2957	14	46	current	current	ADJ
hassl-2957	14	47	research	research	NOUN
hassl-2957	14	48	and	and	CCONJ
hassl-2957	14	49	studies	study	NOUN
hassl-2957	14	50	,	,	PUNCT
hassl-2957	14	51	using	use	VERB
hassl-2957	14	52	an	an	DET
hassl-2957	14	53	inclusive	inclusive	ADJ
hassl-2957	14	54	and	and	CCONJ
hassl-2957	14	55	systematic	systematic	ADJ
hassl-2957	14	56	approach	approach	NOUN
hassl-2957	14	57	.	.	PUNCT
hassl-2957	15	1	1	1	X
hassl-2957	15	2	.	.	X
hassl-2957	15	3	introduction	introduction	NOUN
hassl-2957	15	4	recent	recent	ADJ
hassl-2957	15	5	attempts	attempt	NOUN
hassl-2957	15	6	at	at	ADP
hassl-2957	15	7	understanding	understand	VERB
hassl-2957	15	8	accounting	accounting	NOUN
hassl-2957	15	9	professionals	professional	NOUN
hassl-2957	15	10	’	'	PUNCT
hassl-2957	15	11	attitudes	attitude	NOUN
hassl-2957	15	12	towards	towards	ADP
hassl-2957	15	13	accounting	accounting	NOUN
hassl-2957	15	14	competencies	competency	NOUN
hassl-2957	15	15	and	and	CCONJ
hassl-2957	15	16	the	the	DET
hassl-2957	15	17	quality	quality	NOUN
hassl-2957	15	18	of	of	ADP
hassl-2957	15	19	enterprise	enterprise	NOUN
hassl-2957	15	20	financial	financial	ADJ
hassl-2957	15	21	reporting	reporting	NOUN
hassl-2957	15	22	have	have	AUX
hassl-2957	15	23	brought	bring	VERB
hassl-2957	15	24	more	more	ADJ
hassl-2957	15	25	attention	attention	NOUN
hassl-2957	15	26	to	to	ADP
hassl-2957	15	27	academic	academic	ADJ
hassl-2957	15	28	professionals	professional	NOUN
hassl-2957	15	29	and	and	CCONJ
hassl-2957	15	30	businesses	business	NOUN
hassl-2957	15	31	.	.	PUNCT
hassl-2957	16	1	however	however	ADV
hassl-2957	16	2	,	,	PUNCT
hassl-2957	16	3	prior	prior	ADJ
hassl-2957	16	4	research	research	NOUN
hassl-2957	16	5	that	that	PRON
hassl-2957	16	6	has	have	AUX
hassl-2957	16	7	empirically	empirically	ADV
hassl-2957	16	8	examined	examine	VERB
hassl-2957	16	9	this	this	DET
hassl-2957	16	10	issue	issue	NOUN
hassl-2957	16	11	in	in	ADP
hassl-2957	16	12	an	an	DET
hassl-2957	16	13	inclusive	inclusive	ADJ
hassl-2957	16	14	and	and	CCONJ
hassl-2957	16	15	systematic	systematic	ADJ
hassl-2957	16	16	manner	manner	NOUN
hassl-2957	16	17	is	be	AUX
hassl-2957	16	18	scant	scant	ADJ
hassl-2957	16	19	;	;	PUNCT
hassl-2957	16	20	scantier	scantier	NOUN
hassl-2957	16	21	still	still	ADV
hassl-2957	16	22	is	be	AUX
hassl-2957	16	23	prior	prior	ADJ
hassl-2957	16	24	research	research	NOUN
hassl-2957	16	25	that	that	PRON
hassl-2957	16	26	incorporated	incorporate	VERB
hassl-2957	16	27	a	a	DET
hassl-2957	16	28	business	business	NOUN
hassl-2957	16	29	model	model	NOUN
hassl-2957	16	30	into	into	ADP
hassl-2957	16	31	the	the	DET
hassl-2957	16	32	study	study	NOUN
hassl-2957	16	33	,	,	PUNCT
hassl-2957	16	34	since	since	SCONJ
hassl-2957	16	35	the	the	DET
hassl-2957	16	36	impact	impact	NOUN
hassl-2957	16	37	of	of	ADP
hassl-2957	16	38	business	business	NOUN
hassl-2957	16	39	models	model	NOUN
hassl-2957	16	40	is	be	AUX
hassl-2957	16	41	rarely	rarely	ADV
hassl-2957	16	42	discussed	discuss	VERB
hassl-2957	16	43	in	in	ADP
hassl-2957	16	44	research	research	NOUN
hassl-2957	16	45	and	and	CCONJ
hassl-2957	16	46	studies	study	NOUN
hassl-2957	16	47	on	on	ADP
hassl-2957	16	48	current	current	ADJ
hassl-2957	16	49	financial	financial	ADJ
hassl-2957	16	50	reporting	reporting	NOUN
hassl-2957	16	51	.	.	PUNCT
hassl-2957	17	1	consequently	consequently	ADV
hassl-2957	17	2	,	,	PUNCT
hassl-2957	17	3	it	it	PRON
hassl-2957	17	4	is	be	AUX
hassl-2957	17	5	not	not	PART
hassl-2957	17	6	always	always	ADV
hassl-2957	17	7	clear	clear	ADJ
hassl-2957	17	8	if	if	SCONJ
hassl-2957	17	9	there	there	PRON
hassl-2957	17	10	are	be	VERB
hassl-2957	17	11	differences	difference	NOUN
hassl-2957	17	12	in	in	ADP
hassl-2957	17	13	financial	financial	ADJ
hassl-2957	17	14	reporting	reporting	NOUN
hassl-2957	17	15	from	from	ADP
hassl-2957	17	16	one	one	NUM
hassl-2957	17	17	model	model	NOUN
hassl-2957	17	18	to	to	ADP
hassl-2957	17	19	another	another	PRON
hassl-2957	17	20	,	,	PUNCT
hassl-2957	17	21	which	which	PRON
hassl-2957	17	22	can	can	AUX
hassl-2957	17	23	affect	affect	VERB
hassl-2957	17	24	the	the	DET
hassl-2957	17	25	quality	quality	NOUN
hassl-2957	17	26	of	of	ADP
hassl-2957	17	27	the	the	DET
hassl-2957	17	28	report	report	NOUN
hassl-2957	17	29	.	.	PUNCT
hassl-2957	18	1	humanities	humanity	NOUN
hassl-2957	18	2	and	and	CCONJ
hassl-2957	18	3	social	social	ADJ
hassl-2957	18	4	sciences	science	NOUN
hassl-2957	18	5	letters	letter	NOUN
hassl-2957	18	6	2022	2022	NUM
hassl-2957	18	7	vol	vol	NOUN
hassl-2957	18	8	.	.	PROPN
hassl-2957	19	1	10	10	NUM
hassl-2957	19	2	,	,	PUNCT
hassl-2957	19	3	no	no	INTJ
hassl-2957	19	4	.	.	NOUN
hassl-2957	19	5	2	2	NUM
hassl-2957	19	6	,	,	PUNCT
hassl-2957	19	7	pp	pp	ADJ
hassl-2957	19	8	.	.	PUNCT
hassl-2957	20	1	103	103	NUM
hassl-2957	20	2	-	-	SYM
hassl-2957	20	3	126	126	NUM
hassl-2957	20	4	.	.	PUNCT
hassl-2957	21	1	issn(e	issn(e	PROPN
hassl-2957	21	2	):	):	PUNCT
hassl-2957	21	3	2312	2312	NUM
hassl-2957	21	4	-	-	SYM
hassl-2957	21	5	4318	4318	NUM
hassl-2957	21	6	issn(p	issn(p	NUM
hassl-2957	21	7	):	):	PUNCT
hassl-2957	21	8	2312	2312	NUM
hassl-2957	21	9	-	-	SYM
hassl-2957	21	10	5659	5659	NUM
hassl-2957	21	11	doi	doi	NOUN
hassl-2957	21	12	:	:	PUNCT
hassl-2957	21	13	10.18488/73.v10i2.2957	10.18488/73.v10i2.2957	NOUN
hassl-2957	21	14	©	©	PROPN
hassl-2957	21	15	2022	2022	NUM
hassl-2957	21	16	conscientia	conscientia	PROPN
hassl-2957	21	17	beam	beam	PROPN
hassl-2957	21	18	.	.	PUNCT
hassl-2957	22	1	all	all	DET
hassl-2957	22	2	rights	right	NOUN
hassl-2957	22	3	reserved	reserve	VERB
hassl-2957	22	4	.	.	PUNCT
hassl-2957	23	1	mailto:62010990005@msu.ac.th	mailto:62010990005@msu.ac.th	PROPN
hassl-2957	23	2	mailto:kittipol.w@acc.msu.ac.th	mailto:kittipol.w@acc.msu.ac.th	PROPN
hassl-2957	23	3	https://www.doi.org/10.18488/73.v10i2.2957	https://www.doi.org/10.18488/73.v10i2.2957	PROPN
hassl-2957	23	4	humanities	humanity	NOUN
hassl-2957	23	5	and	and	CCONJ
hassl-2957	23	6	social	social	ADJ
hassl-2957	23	7	sciences	science	NOUN
hassl-2957	23	8	letters	letter	NOUN
hassl-2957	23	9	,	,	PUNCT
hassl-2957	23	10	2022	2022	NUM
hassl-2957	23	11	,	,	PUNCT
hassl-2957	23	12	10(2	10(2	NUM
hassl-2957	23	13	):	):	PUNCT
hassl-2957	23	14	103	103	NUM
hassl-2957	23	15	-	-	SYM
hassl-2957	23	16	126	126	NUM
hassl-2957	23	17	104	104	NUM
hassl-2957	23	18	©	©	PROPN
hassl-2957	23	19	2022	2022	NUM
hassl-2957	23	20	conscientia	conscientia	PROPN
hassl-2957	23	21	beam	beam	PROPN
hassl-2957	23	22	.	.	PUNCT
hassl-2957	24	1	all	all	DET
hassl-2957	24	2	rights	right	NOUN
hassl-2957	24	3	reserved	reserve	VERB
hassl-2957	24	4	.	.	PUNCT
hassl-2957	25	1	the	the	DET
hassl-2957	25	2	objectives	objective	NOUN
hassl-2957	25	3	of	of	ADP
hassl-2957	25	4	this	this	DET
hassl-2957	25	5	study	study	NOUN
hassl-2957	25	6	were	be	AUX
hassl-2957	25	7	to	to	PART
hassl-2957	25	8	examine	examine	VERB
hassl-2957	25	9	accounting	accounting	NOUN
hassl-2957	25	10	professionals	professional	NOUN
hassl-2957	25	11	’	'	PUNCT
hassl-2957	25	12	attitudes	attitude	NOUN
hassl-2957	25	13	towards	towards	ADP
hassl-2957	25	14	accounting	accounting	NOUN
hassl-2957	25	15	competencies	competency	NOUN
hassl-2957	25	16	and	and	CCONJ
hassl-2957	25	17	financial	financial	ADJ
hassl-2957	25	18	reporting	reporting	NOUN
hassl-2957	25	19	performances	performance	NOUN
hassl-2957	25	20	and	and	CCONJ
hassl-2957	25	21	compare	compare	VERB
hassl-2957	25	22	the	the	DET
hassl-2957	25	23	attitudes	attitude	NOUN
hassl-2957	25	24	of	of	ADP
hassl-2957	25	25	two	two	NUM
hassl-2957	25	26	different	different	ADJ
hassl-2957	25	27	types	type	NOUN
hassl-2957	25	28	of	of	ADP
hassl-2957	25	29	enterprises	enterprise	NOUN
hassl-2957	25	30	,	,	PUNCT
hassl-2957	25	31	namely	namely	ADV
hassl-2957	25	32	company	company	NOUN
hassl-2957	25	33	(	(	PUNCT
hassl-2957	25	34	limited	limited	ADJ
hassl-2957	25	35	)	)	PUNCT
hassl-2957	25	36	and	and	CCONJ
hassl-2957	25	37	partnership	partnership	NOUN
hassl-2957	25	38	(	(	PUNCT
hassl-2957	25	39	limited	limited	ADJ
hassl-2957	25	40	)	)	PUNCT
hassl-2957	25	41	,	,	PUNCT
hassl-2957	25	42	to	to	PART
hassl-2957	25	43	find	find	VERB
hassl-2957	25	44	out	out	ADP
hassl-2957	25	45	whether	whether	SCONJ
hassl-2957	25	46	there	there	PRON
hassl-2957	25	47	are	be	VERB
hassl-2957	25	48	different	different	ADJ
hassl-2957	25	49	impacts	impact	NOUN
hassl-2957	25	50	on	on	ADP
hassl-2957	25	51	the	the	DET
hassl-2957	25	52	accounting	accounting	NOUN
hassl-2957	25	53	professionals	professional	NOUN
hassl-2957	25	54	’	’	PART
hassl-2957	25	55	attitudes	attitude	NOUN
hassl-2957	25	56	towards	towards	ADP
hassl-2957	25	57	accounting	accounting	NOUN
hassl-2957	25	58	competencies	competency	NOUN
hassl-2957	25	59	and	and	CCONJ
hassl-2957	25	60	financial	financial	ADJ
hassl-2957	25	61	reporting	reporting	NOUN
hassl-2957	25	62	performances	performance	NOUN
hassl-2957	25	63	between	between	ADP
hassl-2957	25	64	the	the	DET
hassl-2957	25	65	two	two	NUM
hassl-2957	25	66	business	business	NOUN
hassl-2957	25	67	models	model	NOUN
hassl-2957	25	68	.	.	PUNCT
hassl-2957	26	1	this	this	DET
hassl-2957	26	2	study	study	NOUN
hassl-2957	26	3	also	also	ADV
hassl-2957	26	4	drew	draw	VERB
hassl-2957	26	5	insight	insight	NOUN
hassl-2957	26	6	from	from	ADP
hassl-2957	26	7	a	a	DET
hassl-2957	26	8	self	self	NOUN
hassl-2957	26	9	-	-	PUNCT
hassl-2957	26	10	administered	administer	VERB
hassl-2957	26	11	survey	survey	NOUN
hassl-2957	26	12	for	for	ADP
hassl-2957	26	13	further	further	ADJ
hassl-2957	26	14	development	development	NOUN
hassl-2957	26	15	and	and	CCONJ
hassl-2957	26	16	business	business	NOUN
hassl-2957	26	17	implications	implication	NOUN
hassl-2957	26	18	drawn	draw	VERB
hassl-2957	26	19	from	from	ADP
hassl-2957	26	20	expert	expert	ADJ
hassl-2957	26	21	opinions	opinion	NOUN
hassl-2957	26	22	,	,	PUNCT
hassl-2957	26	23	in	in	ADP
hassl-2957	26	24	order	order	NOUN
hassl-2957	26	25	to	to	PART
hassl-2957	26	26	generate	generate	VERB
hassl-2957	26	27	higher	high	ADJ
hassl-2957	26	28	quality	quality	NOUN
hassl-2957	26	29	financial	financial	ADJ
hassl-2957	26	30	reporting	reporting	NOUN
hassl-2957	26	31	for	for	ADP
hassl-2957	26	32	growth	growth	NOUN
hassl-2957	26	33	-	-	PUNCT
hassl-2957	26	34	oriented	orient	VERB
hassl-2957	26	35	enterprises	enterprise	NOUN
hassl-2957	26	36	.	.	PUNCT
hassl-2957	27	1	to	to	PART
hassl-2957	27	2	achieve	achieve	VERB
hassl-2957	27	3	the	the	DET
hassl-2957	27	4	above	above	ADJ
hassl-2957	27	5	objectives	objective	NOUN
hassl-2957	27	6	,	,	PUNCT
hassl-2957	27	7	literature	literature	NOUN
hassl-2957	27	8	review	review	NOUN
hassl-2957	27	9	on	on	ADP
hassl-2957	27	10	the	the	DET
hassl-2957	27	11	role	role	NOUN
hassl-2957	27	12	of	of	ADP
hassl-2957	27	13	quality	quality	NOUN
hassl-2957	27	14	financial	financial	ADJ
hassl-2957	27	15	reporting	reporting	NOUN
hassl-2957	27	16	,	,	PUNCT
hassl-2957	27	17	accountant	accountant	NOUN
hassl-2957	27	18	competencies	competency	NOUN
hassl-2957	27	19	,	,	PUNCT
hassl-2957	27	20	indicators	indicator	NOUN
hassl-2957	27	21	of	of	ADP
hassl-2957	27	22	quality	quality	NOUN
hassl-2957	27	23	financial	financial	ADJ
hassl-2957	27	24	reporting	reporting	NOUN
hassl-2957	27	25	and	and	CCONJ
hassl-2957	27	26	the	the	DET
hassl-2957	27	27	impact	impact	NOUN
hassl-2957	27	28	of	of	ADP
hassl-2957	27	29	different	different	ADJ
hassl-2957	27	30	business	business	NOUN
hassl-2957	27	31	models	model	NOUN
hassl-2957	27	32	on	on	ADP
hassl-2957	27	33	business	business	NOUN
hassl-2957	27	34	performances	performance	NOUN
hassl-2957	27	35	are	be	AUX
hassl-2957	27	36	discussed	discuss	VERB
hassl-2957	27	37	in	in	ADP
hassl-2957	27	38	the	the	DET
hassl-2957	27	39	following	follow	VERB
hassl-2957	27	40	parts	part	NOUN
hassl-2957	27	41	.	.	PUNCT
hassl-2957	28	1	2	2	X
hassl-2957	28	2	.	.	X
hassl-2957	28	3	theory	theory	NOUN
hassl-2957	28	4	and	and	CCONJ
hassl-2957	28	5	hypothesis	hypothesis	NOUN
hassl-2957	28	6	2.1	2.1	NUM
hassl-2957	28	7	.	.	PUNCT
hassl-2957	29	1	the	the	DET
hassl-2957	29	2	role	role	NOUN
hassl-2957	29	3	of	of	ADP
hassl-2957	29	4	financial	financial	ADJ
hassl-2957	29	5	reporting	reporting	NOUN
hassl-2957	29	6	today	today	NOUN
hassl-2957	29	7	,	,	PUNCT
hassl-2957	29	8	growth	growth	NOUN
hassl-2957	29	9	-	-	PUNCT
hassl-2957	29	10	oriented	orient	VERB
hassl-2957	29	11	enterprises	enterprise	NOUN
hassl-2957	29	12	from	from	ADP
hassl-2957	29	13	all	all	ADV
hassl-2957	29	14	over	over	ADP
hassl-2957	29	15	the	the	DET
hassl-2957	29	16	world	world	NOUN
hassl-2957	29	17	are	be	AUX
hassl-2957	29	18	paying	pay	VERB
hassl-2957	29	19	close	close	ADJ
hassl-2957	29	20	attention	attention	NOUN
hassl-2957	29	21	to	to	ADP
hassl-2957	29	22	quality	quality	NOUN
hassl-2957	29	23	financial	financial	ADJ
hassl-2957	29	24	reporting	reporting	NOUN
hassl-2957	29	25	because	because	SCONJ
hassl-2957	29	26	such	such	ADJ
hassl-2957	29	27	reported	report	VERB
hassl-2957	29	28	information	information	NOUN
hassl-2957	29	29	yields	yield	VERB
hassl-2957	29	30	positive	positive	ADJ
hassl-2957	29	31	benefits	benefit	NOUN
hassl-2957	29	32	to	to	ADP
hassl-2957	29	33	business	business	NOUN
hassl-2957	29	34	performance	performance	NOUN
hassl-2957	29	35	and	and	CCONJ
hassl-2957	29	36	economic	economic	ADJ
hassl-2957	29	37	decisions	decision	NOUN
hassl-2957	29	38	.	.	PUNCT
hassl-2957	30	1	several	several	ADJ
hassl-2957	30	2	financial	financial	ADJ
hassl-2957	30	3	and	and	CCONJ
hassl-2957	30	4	accounting	accounting	NOUN
hassl-2957	30	5	scholars	scholar	NOUN
hassl-2957	30	6	(	(	PUNCT
hassl-2957	30	7	jaballah	jaballah	PROPN
hassl-2957	30	8	,	,	PUNCT
hassl-2957	30	9	yousfi	yousfi	ADJ
hassl-2957	30	10	,	,	PUNCT
hassl-2957	30	11	&	&	CCONJ
hassl-2957	30	12	ali	ali	PROPN
hassl-2957	30	13	,	,	PUNCT
hassl-2957	30	14	2014	2014	NUM
hassl-2957	30	15	)	)	PUNCT
hassl-2957	30	16	have	have	AUX
hassl-2957	30	17	identified	identify	VERB
hassl-2957	30	18	the	the	DET
hassl-2957	30	19	benefits	benefit	NOUN
hassl-2957	30	20	such	such	ADJ
hassl-2957	30	21	as	as	ADP
hassl-2957	30	22	in	in	ADP
hassl-2957	30	23	decision	decision	NOUN
hassl-2957	30	24	-	-	PUNCT
hassl-2957	30	25	making	making	NOUN
hassl-2957	30	26	,	,	PUNCT
hassl-2957	30	27	credit	credit	NOUN
hassl-2957	30	28	and	and	CCONJ
hassl-2957	30	29	investment	investment	NOUN
hassl-2957	30	30	(	(	PUNCT
hassl-2957	30	31	nwaobia	nwaobia	NOUN
hassl-2957	30	32	,	,	PUNCT
hassl-2957	30	33	kwarbai	kwarbai	NOUN
hassl-2957	30	34	,	,	PUNCT
hassl-2957	30	35	kwarbai	kwarbai	NOUN
hassl-2957	30	36	,	,	PUNCT
hassl-2957	30	37	&	&	CCONJ
hassl-2957	30	38	ajibade	ajibade	PROPN
hassl-2957	30	39	,	,	PUNCT
hassl-2957	30	40	2016	2016	NUM
hassl-2957	30	41	)	)	PUNCT
hassl-2957	30	42	,	,	PUNCT
hassl-2957	30	43	risk	risk	NOUN
hassl-2957	30	44	-	-	PUNCT
hassl-2957	30	45	management	management	NOUN
hassl-2957	30	46	(	(	PUNCT
hassl-2957	30	47	soin	soin	PROPN
hassl-2957	30	48	&	&	CCONJ
hassl-2957	30	49	collier	collier	PROPN
hassl-2957	30	50	,	,	PUNCT
hassl-2957	30	51	2013	2013	NUM
hassl-2957	30	52	)	)	PUNCT
hassl-2957	30	53	and	and	CCONJ
hassl-2957	30	54	overall	overall	ADJ
hassl-2957	30	55	market	market	NOUN
hassl-2957	30	56	efficiency	efficiency	NOUN
hassl-2957	30	57	(	(	PUNCT
hassl-2957	30	58	iasb	iasb	NOUN
hassl-2957	30	59	,	,	PUNCT
hassl-2957	30	60	2013	2013	NUM
hassl-2957	30	61	)	)	PUNCT
hassl-2957	30	62	.	.	PUNCT
hassl-2957	31	1	it	it	PRON
hassl-2957	31	2	is	be	AUX
hassl-2957	31	3	therefore	therefore	ADV
hassl-2957	31	4	essential	essential	ADJ
hassl-2957	31	5	to	to	PART
hassl-2957	31	6	review	review	VERB
hassl-2957	31	7	prior	prior	ADJ
hassl-2957	31	8	research	research	NOUN
hassl-2957	31	9	on	on	ADP
hassl-2957	31	10	competencies	competency	NOUN
hassl-2957	31	11	that	that	PRON
hassl-2957	31	12	impact	impact	VERB
hassl-2957	31	13	the	the	DET
hassl-2957	31	14	quality	quality	NOUN
hassl-2957	31	15	of	of	ADP
hassl-2957	31	16	financial	financial	ADJ
hassl-2957	31	17	reporting	reporting	NOUN
hassl-2957	31	18	and	and	CCONJ
hassl-2957	31	19	indicators	indicator	NOUN
hassl-2957	31	20	of	of	ADP
hassl-2957	31	21	the	the	DET
hassl-2957	31	22	quality	quality	NOUN
hassl-2957	31	23	and	and	CCONJ
hassl-2957	31	24	impact	impact	NOUN
hassl-2957	31	25	of	of	ADP
hassl-2957	31	26	business	business	NOUN
hassl-2957	31	27	models	model	NOUN
hassl-2957	31	28	on	on	ADP
hassl-2957	31	29	the	the	DET
hassl-2957	31	30	quality	quality	NOUN
hassl-2957	31	31	of	of	ADP
hassl-2957	31	32	reporting	reporting	NOUN
hassl-2957	31	33	,	,	PUNCT
hassl-2957	31	34	as	as	SCONJ
hassl-2957	31	35	discussed	discuss	VERB
hassl-2957	31	36	below	below	ADV
hassl-2957	31	37	.	.	PUNCT
hassl-2957	32	1	2.2	2.2	NUM
hassl-2957	32	2	.	.	PUNCT
hassl-2957	33	1	prior	prior	ADJ
hassl-2957	33	2	research	research	NOUN
hassl-2957	33	3	on	on	ADP
hassl-2957	33	4	competencies	competency	NOUN
hassl-2957	33	5	essential	essential	ADJ
hassl-2957	33	6	for	for	ADP
hassl-2957	33	7	quality	quality	NOUN
hassl-2957	33	8	financial	financial	ADJ
hassl-2957	33	9	reporting	report	VERB
hassl-2957	33	10	several	several	ADJ
hassl-2957	33	11	scholars	scholar	NOUN
hassl-2957	33	12	(	(	PUNCT
hassl-2957	33	13	klibi	klibi	PROPN
hassl-2957	33	14	&	&	CCONJ
hassl-2957	33	15	oussii	oussii	PROPN
hassl-2957	33	16	,	,	PUNCT
hassl-2957	33	17	2013	2013	NUM
hassl-2957	33	18	;	;	PUNCT
hassl-2957	33	19	raef	raef	PROPN
hassl-2957	33	20	lawson	lawson	PROPN
hassl-2957	33	21	&	&	CCONJ
hassl-2957	33	22	csca	csca	PROPN
hassl-2957	33	23	,	,	PUNCT
hassl-2957	33	24	2019	2019	NUM
hassl-2957	33	25	)	)	PUNCT
hassl-2957	33	26	have	have	AUX
hassl-2957	33	27	indicated	indicate	VERB
hassl-2957	33	28	competencies	competency	NOUN
hassl-2957	33	29	or	or	CCONJ
hassl-2957	33	30	key	key	ADJ
hassl-2957	33	31	prerequisite	prerequisite	NOUN
hassl-2957	33	32	qualities	quality	NOUN
hassl-2957	33	33	which	which	PRON
hassl-2957	33	34	are	be	AUX
hassl-2957	33	35	essential	essential	ADJ
hassl-2957	33	36	for	for	ADP
hassl-2957	33	37	quality	quality	NOUN
hassl-2957	33	38	financial	financial	ADJ
hassl-2957	33	39	reporting	reporting	NOUN
hassl-2957	33	40	.	.	PUNCT
hassl-2957	34	1	for	for	ADP
hassl-2957	34	2	example	example	NOUN
hassl-2957	34	3	,	,	PUNCT
hassl-2957	34	4	palmer	palmer	PROPN
hassl-2957	34	5	,	,	PUNCT
hassl-2957	34	6	douglas	douglas	PROPN
hassl-2957	34	7	,	,	PUNCT
hassl-2957	34	8	and	and	CCONJ
hassl-2957	34	9	robert	robert	PROPN
hassl-2957	34	10	(	(	PUNCT
hassl-2957	34	11	2004	2004	NUM
hassl-2957	34	12	)	)	PUNCT
hassl-2957	34	13	collected	collect	VERB
hassl-2957	34	14	evidence	evidence	NOUN
hassl-2957	34	15	from	from	ADP
hassl-2957	34	16	past	past	ADJ
hassl-2957	34	17	competency	competency	NOUN
hassl-2957	34	18	studies	study	NOUN
hassl-2957	34	19	and	and	CCONJ
hassl-2957	34	20	proposed	propose	VERB
hassl-2957	34	21	key	key	ADJ
hassl-2957	34	22	international	international	ADJ
hassl-2957	34	23	knowledge	knowledge	NOUN
hassl-2957	34	24	,	,	PUNCT
hassl-2957	34	25	skills	skill	NOUN
hassl-2957	34	26	and	and	CCONJ
hassl-2957	34	27	accounting	accounting	NOUN
hassl-2957	34	28	competencies	competency	NOUN
hassl-2957	34	29	such	such	ADJ
hassl-2957	34	30	as	as	ADP
hassl-2957	34	31	general	general	ADJ
hassl-2957	34	32	business	business	NOUN
hassl-2957	34	33	knowledge	knowledge	NOUN
hassl-2957	34	34	,	,	PUNCT
hassl-2957	34	35	accounting	accounting	NOUN
hassl-2957	34	36	knowledge	knowledge	NOUN
hassl-2957	34	37	,	,	PUNCT
hassl-2957	34	38	attitudes	attitude	NOUN
hassl-2957	34	39	,	,	PUNCT
hassl-2957	34	40	competence	competence	NOUN
hassl-2957	34	41	,	,	PUNCT
hassl-2957	34	42	communication	communication	NOUN
hassl-2957	34	43	,	,	PUNCT
hassl-2957	34	44	interpersonal	interpersonal	ADJ
hassl-2957	34	45	skills	skill	NOUN
hassl-2957	34	46	,	,	PUNCT
hassl-2957	34	47	it	it	PRON
hassl-2957	34	48	,	,	PUNCT
hassl-2957	34	49	and	and	CCONJ
hassl-2957	34	50	problem	problem	NOUN
hassl-2957	34	51	-	-	PUNCT
hassl-2957	34	52	solving	solve	VERB
hassl-2957	34	53	skills	skill	NOUN
hassl-2957	34	54	as	as	ADP
hassl-2957	34	55	essential	essential	ADJ
hassl-2957	34	56	components	component	NOUN
hassl-2957	34	57	of	of	ADP
hassl-2957	34	58	quality	quality	NOUN
hassl-2957	34	59	financial	financial	ADJ
hassl-2957	34	60	reporting	reporting	NOUN
hassl-2957	34	61	.	.	PUNCT
hassl-2957	35	1	2.2.1	2.2.1	X
hassl-2957	35	2	.	.	PUNCT
hassl-2957	35	3	professional	professional	ADJ
hassl-2957	35	4	knowledge	knowledge	NOUN
hassl-2957	35	5	knowledge	knowledge	NOUN
hassl-2957	35	6	and	and	CCONJ
hassl-2957	35	7	knowledge	knowledge	NOUN
hassl-2957	35	8	-	-	PUNCT
hassl-2957	35	9	sharing	share	VERB
hassl-2957	35	10	culture	culture	NOUN
hassl-2957	35	11	play	play	VERB
hassl-2957	35	12	a	a	DET
hassl-2957	35	13	major	major	ADJ
hassl-2957	35	14	role	role	NOUN
hassl-2957	35	15	in	in	ADP
hassl-2957	35	16	quality	quality	NOUN
hassl-2957	35	17	financial	financial	ADJ
hassl-2957	35	18	and	and	CCONJ
hassl-2957	35	19	accounting	accounting	NOUN
hassl-2957	35	20	reporting	reporting	NOUN
hassl-2957	35	21	as	as	ADV
hassl-2957	35	22	well	well	ADV
hassl-2957	35	23	as	as	ADP
hassl-2957	35	24	in	in	ADP
hassl-2957	35	25	the	the	DET
hassl-2957	35	26	competencies	competency	NOUN
hassl-2957	35	27	of	of	ADP
hassl-2957	35	28	management	management	NOUN
hassl-2957	35	29	accountants	accountant	NOUN
hassl-2957	35	30	,	,	PUNCT
hassl-2957	35	31	accounting	accounting	NOUN
hassl-2957	35	32	managers	manager	NOUN
hassl-2957	35	33	and	and	CCONJ
hassl-2957	35	34	financial	financial	ADJ
hassl-2957	35	35	and	and	CCONJ
hassl-2957	35	36	accounting	accounting	NOUN
hassl-2957	35	37	professionals	professional	NOUN
hassl-2957	35	38	.	.	PUNCT
hassl-2957	36	1	according	accord	VERB
hassl-2957	36	2	to	to	ADP
hassl-2957	36	3	trivellas	trivella	NOUN
hassl-2957	36	4	,	,	PUNCT
hassl-2957	36	5	akrivouli	akrivouli	PROPN
hassl-2957	36	6	,	,	PUNCT
hassl-2957	36	7	tsifora	tsifora	NOUN
hassl-2957	36	8	,	,	PUNCT
hassl-2957	36	9	and	and	CCONJ
hassl-2957	36	10	tsoutsa	tsoutsa	NOUN
hassl-2957	36	11	(	(	PUNCT
hassl-2957	36	12	2015	2015	NUM
hassl-2957	36	13	)	)	PUNCT
hassl-2957	36	14	knowledge	knowledge	NOUN
hassl-2957	36	15	sharing	sharing	NOUN
hassl-2957	36	16	culture	culture	NOUN
hassl-2957	36	17	has	have	VERB
hassl-2957	36	18	a	a	DET
hassl-2957	36	19	positive	positive	ADJ
hassl-2957	36	20	impact	impact	NOUN
hassl-2957	36	21	on	on	ADP
hassl-2957	36	22	job	job	NOUN
hassl-2957	36	23	satisfaction	satisfaction	NOUN
hassl-2957	36	24	in	in	ADP
hassl-2957	36	25	accounting	accounting	NOUN
hassl-2957	36	26	firms	firm	NOUN
hassl-2957	36	27	and	and	CCONJ
hassl-2957	36	28	general	general	ADJ
hassl-2957	36	29	competence	competence	NOUN
hassl-2957	36	30	is	be	AUX
hassl-2957	36	31	the	the	DET
hassl-2957	36	32	mediator	mediator	NOUN
hassl-2957	36	33	between	between	ADP
hassl-2957	36	34	a	a	DET
hassl-2957	36	35	culture	culture	NOUN
hassl-2957	36	36	of	of	ADP
hassl-2957	36	37	knowledge	knowledge	NOUN
hassl-2957	36	38	sharing	sharing	NOUN
hassl-2957	36	39	and	and	CCONJ
hassl-2957	36	40	employee	employee	NOUN
hassl-2957	36	41	satisfaction	satisfaction	NOUN
hassl-2957	36	42	in	in	ADP
hassl-2957	36	43	any	any	DET
hassl-2957	36	44	accounting	accounting	NOUN
hassl-2957	36	45	firm	firm	NOUN
hassl-2957	36	46	.	.	PUNCT
hassl-2957	37	1	the	the	DET
hassl-2957	37	2	study	study	NOUN
hassl-2957	37	3	by	by	ADP
hassl-2957	37	4	trivellas	trivella	NOUN
hassl-2957	37	5	et	et	PROPN
hassl-2957	37	6	al	al	PROPN
hassl-2957	37	7	.	.	PROPN
hassl-2957	37	8	(	(	PUNCT
hassl-2957	37	9	2015	2015	NUM
hassl-2957	37	10	)	)	PUNCT
hassl-2957	37	11	also	also	ADV
hassl-2957	37	12	proposed	propose	VERB
hassl-2957	37	13	implications	implication	NOUN
hassl-2957	37	14	,	,	PUNCT
hassl-2957	37	15	particularly	particularly	ADV
hassl-2957	37	16	for	for	ADP
hassl-2957	37	17	accounting	accounting	NOUN
hassl-2957	37	18	managers	manager	NOUN
hassl-2957	37	19	,	,	PUNCT
hassl-2957	37	20	that	that	SCONJ
hassl-2957	37	21	employees	employee	NOUN
hassl-2957	37	22	in	in	ADP
hassl-2957	37	23	a	a	DET
hassl-2957	37	24	knowledge	knowledge	NOUN
hassl-2957	37	25	-	-	PUNCT
hassl-2957	37	26	sharing	share	VERB
hassl-2957	37	27	work	work	NOUN
hassl-2957	37	28	environment	environment	NOUN
hassl-2957	37	29	tend	tend	VERB
hassl-2957	37	30	to	to	PART
hassl-2957	37	31	achieve	achieve	VERB
hassl-2957	37	32	higher	high	ADJ
hassl-2957	37	33	job	job	NOUN
hassl-2957	37	34	satisfaction	satisfaction	NOUN
hassl-2957	37	35	and	and	CCONJ
hassl-2957	37	36	productivity	productivity	NOUN
hassl-2957	37	37	gradually	gradually	ADV
hassl-2957	37	38	,	,	PUNCT
hassl-2957	37	39	as	as	ADP
hassl-2957	37	40	a	a	DET
hassl-2957	37	41	result	result	NOUN
hassl-2957	37	42	of	of	ADP
hassl-2957	37	43	strengthening	strengthen	VERB
hassl-2957	37	44	general	general	ADJ
hassl-2957	37	45	abilities	ability	NOUN
hassl-2957	37	46	.	.	PUNCT
hassl-2957	38	1	therefore	therefore	ADV
hassl-2957	38	2	,	,	PUNCT
hassl-2957	38	3	there	there	PRON
hassl-2957	38	4	are	be	VERB
hassl-2957	38	5	specific	specific	ADJ
hassl-2957	38	6	guidelines	guideline	NOUN
hassl-2957	38	7	for	for	ADP
hassl-2957	38	8	implementing	implement	VERB
hassl-2957	38	9	management	management	NOUN
hassl-2957	38	10	structures	structure	NOUN
hassl-2957	38	11	.	.	PUNCT
hassl-2957	39	1	similarly	similarly	ADV
hassl-2957	39	2	,	,	PUNCT
hassl-2957	39	3	to	to	PART
hassl-2957	39	4	increase	increase	VERB
hassl-2957	39	5	knowledge	knowledge	NOUN
hassl-2957	39	6	of	of	ADP
hassl-2957	39	7	accounting	accounting	NOUN
hassl-2957	39	8	,	,	PUNCT
hassl-2957	39	9	fouché	fouché	NOUN
hassl-2957	39	10	(	(	PUNCT
hassl-2957	39	11	2013	2013	NUM
hassl-2957	39	12	)	)	PUNCT
hassl-2957	39	13	called	call	VERB
hassl-2957	39	14	for	for	ADP
hassl-2957	39	15	a	a	DET
hassl-2957	39	16	change	change	NOUN
hassl-2957	39	17	in	in	ADP
hassl-2957	39	18	accounting	accounting	NOUN
hassl-2957	39	19	rules	rule	NOUN
hassl-2957	39	20	based	base	VERB
hassl-2957	39	21	on	on	ADP
hassl-2957	39	22	the	the	DET
hassl-2957	39	23	new	new	ADJ
hassl-2957	39	24	competency	competency	NOUN
hassl-2957	39	25	framework	framework	NOUN
hassl-2957	39	26	which	which	PRON
hassl-2957	39	27	focuses	focus	VERB
hassl-2957	39	28	on	on	ADP
hassl-2957	39	29	quality	quality	NOUN
hassl-2957	39	30	and	and	CCONJ
hassl-2957	39	31	pervasive	pervasive	ADJ
hassl-2957	39	32	skills	skill	NOUN
hassl-2957	39	33	which	which	PRON
hassl-2957	39	34	include	include	VERB
hassl-2957	39	35	ethics	ethic	NOUN
hassl-2957	39	36	,	,	PUNCT
hassl-2957	39	37	professionalism	professionalism	NOUN
hassl-2957	39	38	,	,	PUNCT
hassl-2957	39	39	qualifications	qualification	NOUN
hassl-2957	39	40	,	,	PUNCT
hassl-2957	39	41	professional	professional	ADJ
hassl-2957	39	42	skills	skill	NOUN
hassl-2957	39	43	,	,	PUNCT
hassl-2957	39	44	specialized	specialized	ADJ
hassl-2957	39	45	competencies	competency	NOUN
hassl-2957	39	46	,	,	PUNCT
hassl-2957	39	47	external	external	ADJ
hassl-2957	39	48	reporting	reporting	NOUN
hassl-2957	39	49	,	,	PUNCT
hassl-2957	39	50	inspection	inspection	NOUN
hassl-2957	39	51	,	,	PUNCT
hassl-2957	39	52	assurance	assurance	NOUN
hassl-2957	39	53	,	,	PUNCT
hassl-2957	39	54	financial	financial	ADJ
hassl-2957	39	55	management	management	NOUN
hassl-2957	39	56	,	,	PUNCT
hassl-2957	39	57	management	management	NOUN
hassl-2957	39	58	decisions	decision	NOUN
hassl-2957	39	59	,	,	PUNCT
hassl-2957	39	60	controls	control	NOUN
hassl-2957	39	61	and	and	CCONJ
hassl-2957	39	62	taxation	taxation	NOUN
hassl-2957	39	63	.	.	PUNCT
hassl-2957	40	1	additionally	additionally	ADV
hassl-2957	40	2	,	,	PUNCT
hassl-2957	40	3	new	new	ADJ
hassl-2957	40	4	knowledge	knowledge	NOUN
hassl-2957	40	5	and	and	CCONJ
hassl-2957	40	6	technology	technology	NOUN
hassl-2957	40	7	competency	competency	NOUN
hassl-2957	40	8	are	be	AUX
hassl-2957	40	9	considered	consider	VERB
hassl-2957	40	10	requirements	requirement	NOUN
hassl-2957	40	11	for	for	ADP
hassl-2957	40	12	management	management	NOUN
hassl-2957	40	13	accountants	accountant	NOUN
hassl-2957	40	14	working	work	VERB
hassl-2957	40	15	with	with	ADP
hassl-2957	40	16	computerized	computerized	ADJ
hassl-2957	40	17	information	information	NOUN
hassl-2957	40	18	technology	technology	NOUN
hassl-2957	40	19	(	(	PUNCT
hassl-2957	40	20	it	it	PRON
hassl-2957	40	21	)	)	PUNCT
hassl-2957	40	22	systems	system	NOUN
hassl-2957	40	23	for	for	ADP
hassl-2957	40	24	producing	produce	VERB
hassl-2957	40	25	financial	financial	ADJ
hassl-2957	40	26	ledgers	ledger	NOUN
hassl-2957	40	27	and	and	CCONJ
hassl-2957	40	28	for	for	ADP
hassl-2957	40	29	reporting	reporting	NOUN
hassl-2957	40	30	.	.	PUNCT
hassl-2957	41	1	spraakman	spraakman	NOUN
hassl-2957	41	2	,	,	PUNCT
hassl-2957	41	3	o'grady	o'grady	PROPN
hassl-2957	41	4	,	,	PUNCT
hassl-2957	41	5	askarany	askarany	NOUN
hassl-2957	41	6	,	,	PUNCT
hassl-2957	41	7	and	and	CCONJ
hassl-2957	41	8	akroyd	akroyd	PROPN
hassl-2957	41	9	(	(	PUNCT
hassl-2957	41	10	2015	2015	NUM
hassl-2957	41	11	)	)	PUNCT
hassl-2957	41	12	explored	explore	VERB
hassl-2957	41	13	it	it	PRON
hassl-2957	41	14	knowledge	knowledge	NOUN
hassl-2957	41	15	and	and	CCONJ
hassl-2957	41	16	skills	skill	NOUN
hassl-2957	41	17	required	require	VERB
hassl-2957	41	18	for	for	ADP
hassl-2957	41	19	today	today	NOUN
hassl-2957	41	20	’s	’s	PART
hassl-2957	41	21	management	management	NOUN
hassl-2957	41	22	accountants	accountant	NOUN
hassl-2957	41	23	and	and	CCONJ
hassl-2957	41	24	focused	focus	VERB
hassl-2957	41	25	on	on	ADP
hassl-2957	41	26	microsoft	microsoft	PROPN
hassl-2957	41	27	tools	tool	NOUN
hassl-2957	41	28	(	(	PUNCT
hassl-2957	41	29	excel	excel	ADJ
hassl-2957	41	30	,	,	PUNCT
hassl-2957	41	31	word	word	NOUN
hassl-2957	41	32	,	,	PUNCT
hassl-2957	41	33	powerpoint	powerpoint	NOUN
hassl-2957	41	34	and	and	CCONJ
hassl-2957	41	35	outlook	outlook	NOUN
hassl-2957	41	36	)	)	PUNCT
hassl-2957	41	37	for	for	ADP
hassl-2957	41	38	analysis	analysis	NOUN
hassl-2957	41	39	.	.	PUNCT
hassl-2957	42	1	to	to	ADP
hassl-2957	42	2	humanities	humanity	NOUN
hassl-2957	42	3	and	and	CCONJ
hassl-2957	42	4	social	social	ADJ
hassl-2957	42	5	sciences	science	NOUN
hassl-2957	42	6	letters	letter	NOUN
hassl-2957	42	7	,	,	PUNCT
hassl-2957	42	8	2022	2022	NUM
hassl-2957	42	9	,	,	PUNCT
hassl-2957	42	10	10(2	10(2	NUM
hassl-2957	42	11	):	):	PUNCT
hassl-2957	42	12	103	103	NUM
hassl-2957	42	13	-	-	SYM
hassl-2957	42	14	126	126	NUM
hassl-2957	42	15	105	105	NUM
hassl-2957	42	16	©	©	PROPN
hassl-2957	42	17	2022	2022	NUM
hassl-2957	42	18	conscientia	conscientia	PROPN
hassl-2957	42	19	beam	beam	PROPN
hassl-2957	42	20	.	.	PUNCT
hassl-2957	43	1	all	all	DET
hassl-2957	43	2	rights	right	NOUN
hassl-2957	43	3	reserved	reserve	VERB
hassl-2957	43	4	.	.	PUNCT
hassl-2957	44	1	prepare	prepare	VERB
hassl-2957	44	2	for	for	ADP
hassl-2957	44	3	accounting	account	VERB
hassl-2957	44	4	in	in	ADP
hassl-2957	44	5	the	the	DET
hassl-2957	44	6	digital	digital	ADJ
hassl-2957	44	7	age	age	NOUN
hassl-2957	44	8	,	,	PUNCT
hassl-2957	44	9	(	(	PUNCT
hassl-2957	44	10	pan	pan	PROPN
hassl-2957	44	11	&	&	CCONJ
hassl-2957	44	12	seow	seow	PROPN
hassl-2957	44	13	,	,	PUNCT
hassl-2957	44	14	2016	2016	NUM
hassl-2957	44	15	)	)	PUNCT
hassl-2957	44	16	called	call	VERB
hassl-2957	44	17	for	for	ADP
hassl-2957	44	18	a	a	DET
hassl-2957	44	19	digital	digital	ADJ
hassl-2957	44	20	revolution	revolution	NOUN
hassl-2957	44	21	in	in	ADP
hassl-2957	44	22	accounting	accounting	NOUN
hassl-2957	44	23	curriculum	curriculum	NOUN
hassl-2957	44	24	in	in	ADP
hassl-2957	44	25	future	future	NOUN
hassl-2957	44	26	,	,	PUNCT
hassl-2957	44	27	while	while	SCONJ
hassl-2957	44	28	sledgianowski	sledgianowski	PROPN
hassl-2957	44	29	,	,	PUNCT
hassl-2957	44	30	gomaa	gomaa	ADJ
hassl-2957	44	31	,	,	PUNCT
hassl-2957	44	32	and	and	CCONJ
hassl-2957	44	33	tan	tan	PROPN
hassl-2957	44	34	(	(	PUNCT
hassl-2957	44	35	2017	2017	NUM
hassl-2957	44	36	)	)	PUNCT
hassl-2957	44	37	highlighted	highlight	VERB
hassl-2957	44	38	the	the	DET
hassl-2957	44	39	importance	importance	NOUN
hassl-2957	44	40	of	of	ADP
hassl-2957	44	41	big	big	ADJ
hassl-2957	44	42	data	datum	NOUN
hassl-2957	44	43	,	,	PUNCT
hassl-2957	44	44	information	information	NOUN
hassl-2957	44	45	systems	system	NOUN
hassl-2957	44	46	and	and	CCONJ
hassl-2957	44	47	technology	technology	NOUN
hassl-2957	44	48	as	as	ADP
hassl-2957	44	49	competencies	competency	NOUN
hassl-2957	44	50	for	for	ADP
hassl-2957	44	51	current	current	ADJ
hassl-2957	44	52	and	and	CCONJ
hassl-2957	44	53	future	future	ADJ
hassl-2957	44	54	capabilities	capability	NOUN
hassl-2957	44	55	.	.	PUNCT
hassl-2957	45	1	2.2.2	2.2.2	X
hassl-2957	45	2	.	.	PUNCT
hassl-2957	45	3	professional	professional	ADJ
hassl-2957	45	4	ethics	ethic	NOUN
hassl-2957	45	5	the	the	DET
hassl-2957	45	6	business	business	NOUN
hassl-2957	45	7	community	community	NOUN
hassl-2957	45	8	expects	expect	VERB
hassl-2957	45	9	professional	professional	ADJ
hassl-2957	45	10	accountants	accountant	NOUN
hassl-2957	45	11	to	to	PART
hassl-2957	45	12	adhere	adhere	VERB
hassl-2957	45	13	to	to	ADP
hassl-2957	45	14	ethical	ethical	ADJ
hassl-2957	45	15	standards	standard	NOUN
hassl-2957	45	16	and	and	CCONJ
hassl-2957	45	17	to	to	PART
hassl-2957	45	18	ensure	ensure	VERB
hassl-2957	45	19	that	that	SCONJ
hassl-2957	45	20	accurate	accurate	ADJ
hassl-2957	45	21	,	,	PUNCT
hassl-2957	45	22	transparent	transparent	ADJ
hassl-2957	45	23	and	and	CCONJ
hassl-2957	45	24	timely	timely	ADJ
hassl-2957	45	25	information	information	NOUN
hassl-2957	45	26	is	be	AUX
hassl-2957	45	27	presented	present	VERB
hassl-2957	45	28	to	to	ADP
hassl-2957	45	29	all	all	DET
hassl-2957	45	30	end	end	NOUN
hassl-2957	45	31	users	user	NOUN
hassl-2957	45	32	.	.	PUNCT
hassl-2957	46	1	any	any	DET
hassl-2957	46	2	efforts	effort	NOUN
hassl-2957	46	3	to	to	PART
hassl-2957	46	4	intentionally	intentionally	ADV
hassl-2957	46	5	create	create	VERB
hassl-2957	46	6	false	false	ADJ
hassl-2957	46	7	financial	financial	ADJ
hassl-2957	46	8	statements	statement	NOUN
hassl-2957	46	9	can	can	AUX
hassl-2957	46	10	severely	severely	ADV
hassl-2957	46	11	damage	damage	VERB
hassl-2957	46	12	a	a	DET
hassl-2957	46	13	business	business	NOUN
hassl-2957	46	14	reputation	reputation	NOUN
hassl-2957	46	15	and	and	CCONJ
hassl-2957	46	16	lead	lead	VERB
hassl-2957	46	17	to	to	ADP
hassl-2957	46	18	increased	increase	VERB
hassl-2957	46	19	criminal	criminal	ADJ
hassl-2957	46	20	and	and	CCONJ
hassl-2957	46	21	fraud	fraud	NOUN
hassl-2957	46	22	activities	activity	NOUN
hassl-2957	46	23	and	and	CCONJ
hassl-2957	46	24	limit	limit	VERB
hassl-2957	46	25	the	the	DET
hassl-2957	46	26	benefits	benefit	NOUN
hassl-2957	46	27	of	of	ADP
hassl-2957	46	28	financial	financial	ADJ
hassl-2957	46	29	statements	statement	NOUN
hassl-2957	46	30	(	(	PUNCT
hassl-2957	46	31	jaijairam	jaijairam	NOUN
hassl-2957	46	32	,	,	PUNCT
hassl-2957	46	33	2017	2017	NUM
hassl-2957	46	34	)	)	PUNCT
hassl-2957	46	35	.	.	PUNCT
hassl-2957	47	1	consequently	consequently	ADV
hassl-2957	47	2	,	,	PUNCT
hassl-2957	47	3	several	several	ADJ
hassl-2957	47	4	studies	study	NOUN
hassl-2957	47	5	such	such	ADJ
hassl-2957	47	6	as	as	ADP
hassl-2957	47	7	those	those	PRON
hassl-2957	47	8	by	by	ADP
hassl-2957	47	9	onyebuchi	onyebuchi	NOUN
hassl-2957	47	10	(	(	PUNCT
hassl-2957	47	11	2011	2011	NUM
hassl-2957	47	12	)	)	PUNCT
hassl-2957	47	13	;	;	PUNCT
hassl-2957	47	14	mahdavikhou	mahdavikhou	NOUN
hassl-2957	47	15	and	and	CCONJ
hassl-2957	47	16	khotanlou	khotanlou	PROPN
hassl-2957	47	17	(	(	PUNCT
hassl-2957	47	18	2012	2012	NUM
hassl-2957	47	19	)	)	PUNCT
hassl-2957	47	20	;	;	PUNCT
hassl-2957	47	21	meymandi	meymandi	VERB
hassl-2957	47	22	,	,	PUNCT
hassl-2957	47	23	rajabdoory	rajabdoory	ADJ
hassl-2957	47	24	,	,	PUNCT
hassl-2957	47	25	and	and	CCONJ
hassl-2957	47	26	asoodeh	asoodeh	ADJ
hassl-2957	47	27	(	(	PUNCT
hassl-2957	47	28	2015	2015	NUM
hassl-2957	47	29	)	)	PUNCT
hassl-2957	47	30	have	have	AUX
hassl-2957	47	31	paid	pay	VERB
hassl-2957	47	32	attention	attention	NOUN
hassl-2957	47	33	to	to	ADP
hassl-2957	47	34	accounting	accounting	NOUN
hassl-2957	47	35	ethics	ethic	NOUN
hassl-2957	47	36	.	.	PUNCT
hassl-2957	48	1	bonaci	bonaci	NOUN
hassl-2957	48	2	,	,	PUNCT
hassl-2957	48	3	strouhal	strouhal	VERB
hassl-2957	48	4	,	,	PUNCT
hassl-2957	48	5	müllerová	müllerová	PROPN
hassl-2957	48	6	,	,	PUNCT
hassl-2957	48	7	and	and	CCONJ
hassl-2957	48	8	roubíčková	roubíčková	NOUN
hassl-2957	48	9	(	(	PUNCT
hassl-2957	48	10	2013	2013	NUM
hassl-2957	48	11	)	)	PUNCT
hassl-2957	48	12	further	far	ADV
hassl-2957	48	13	identified	identify	VERB
hassl-2957	48	14	ways	way	NOUN
hassl-2957	48	15	to	to	PART
hassl-2957	48	16	participate	participate	VERB
hassl-2957	48	17	in	in	ADP
hassl-2957	48	18	efforts	effort	NOUN
hassl-2957	48	19	to	to	PART
hassl-2957	48	20	align	align	VERB
hassl-2957	48	21	professional	professional	ADJ
hassl-2957	48	22	performance	performance	NOUN
hassl-2957	48	23	with	with	ADP
hassl-2957	48	24	reasonable	reasonable	ADJ
hassl-2957	48	25	expectations	expectation	NOUN
hassl-2957	48	26	of	of	ADP
hassl-2957	48	27	society	society	NOUN
hassl-2957	48	28	.	.	PUNCT
hassl-2957	49	1	sudacevschi	sudacevschi	PROPN
hassl-2957	49	2	(	(	PUNCT
hassl-2957	49	3	2016	2016	NUM
hassl-2957	49	4	)	)	PUNCT
hassl-2957	49	5	suggested	suggest	VERB
hassl-2957	49	6	that	that	SCONJ
hassl-2957	49	7	professional	professional	ADJ
hassl-2957	49	8	ethics	ethic	NOUN
hassl-2957	49	9	in	in	ADP
hassl-2957	49	10	accounting	accounting	NOUN
hassl-2957	49	11	services	service	NOUN
hassl-2957	49	12	should	should	AUX
hassl-2957	49	13	include	include	VERB
hassl-2957	49	14	the	the	DET
hassl-2957	49	15	following	following	ADJ
hassl-2957	49	16	characteristics	characteristic	NOUN
hassl-2957	49	17	of	of	ADP
hassl-2957	49	18	diversity	diversity	NOUN
hassl-2957	49	19	,	,	PUNCT
hassl-2957	49	20	responsibility	responsibility	NOUN
hassl-2957	49	21	in	in	ADP
hassl-2957	49	22	confidentiality	confidentiality	NOUN
hassl-2957	49	23	,	,	PUNCT
hassl-2957	49	24	intangibility	intangibility	NOUN
hassl-2957	49	25	,	,	PUNCT
hassl-2957	49	26	perishability	perishability	NOUN
hassl-2957	49	27	,	,	PUNCT
hassl-2957	49	28	inseparability	inseparability	NOUN
hassl-2957	49	29	and	and	CCONJ
hassl-2957	49	30	two	two	NUM
hassl-2957	49	31	-	-	PUNCT
hassl-2957	49	32	way	way	NOUN
hassl-2957	49	33	information	information	NOUN
hassl-2957	49	34	flow	flow	NOUN
hassl-2957	49	35	.	.	PUNCT
hassl-2957	50	1	2.2.3	2.2.3	X
hassl-2957	50	2	.	.	PUNCT
hassl-2957	51	1	operational	operational	ADJ
hassl-2957	51	2	skills	skill	NOUN
hassl-2957	51	3	one	one	NUM
hassl-2957	51	4	competency	competency	NOUN
hassl-2957	51	5	essential	essential	ADJ
hassl-2957	51	6	for	for	ADP
hassl-2957	51	7	successful	successful	ADJ
hassl-2957	51	8	financial	financial	ADJ
hassl-2957	51	9	reporting	reporting	NOUN
hassl-2957	51	10	is	be	AUX
hassl-2957	51	11	operational	operational	ADJ
hassl-2957	51	12	skills	skill	NOUN
hassl-2957	51	13	,	,	PUNCT
hassl-2957	51	14	especially	especially	ADV
hassl-2957	51	15	in	in	ADP
hassl-2957	51	16	the	the	DET
hassl-2957	51	17	quality	quality	NOUN
hassl-2957	51	18	of	of	ADP
hassl-2957	51	19	local	local	ADJ
hassl-2957	51	20	government	government	NOUN
hassl-2957	51	21	financial	financial	ADJ
hassl-2957	51	22	reports	report	NOUN
hassl-2957	51	23	.	.	PUNCT
hassl-2957	52	1	several	several	ADJ
hassl-2957	52	2	scholars	scholar	NOUN
hassl-2957	52	3	have	have	AUX
hassl-2957	52	4	proposed	propose	VERB
hassl-2957	52	5	the	the	DET
hassl-2957	52	6	following	following	ADJ
hassl-2957	52	7	operational	operational	ADJ
hassl-2957	52	8	skills	skill	NOUN
hassl-2957	52	9	:	:	PUNCT
hassl-2957	52	10	strategic	strategic	ADJ
hassl-2957	52	11	competence	competence	NOUN
hassl-2957	52	12	(	(	PUNCT
hassl-2957	52	13	fauré	fauré	PROPN
hassl-2957	52	14	&	&	CCONJ
hassl-2957	52	15	rouleau	rouleau	PROPN
hassl-2957	52	16	,	,	PUNCT
hassl-2957	52	17	2011	2011	NUM
hassl-2957	52	18	)	)	PUNCT
hassl-2957	52	19	,	,	PUNCT
hassl-2957	52	20	human	human	ADJ
hassl-2957	52	21	resources	resource	NOUN
hassl-2957	52	22	competence	competence	NOUN
hassl-2957	52	23	and	and	CCONJ
hassl-2957	52	24	use	use	NOUN
hassl-2957	52	25	of	of	ADP
hassl-2957	52	26	information	information	NOUN
hassl-2957	52	27	technology	technology	NOUN
hassl-2957	52	28	(	(	PUNCT
hassl-2957	52	29	muda	muda	NOUN
hassl-2957	52	30	et	et	PROPN
hassl-2957	52	31	al	al	PROPN
hassl-2957	52	32	.	.	PROPN
hassl-2957	52	33	,	,	PUNCT
hassl-2957	52	34	2017	2017	NUM
hassl-2957	52	35	)	)	PUNCT
hassl-2957	52	36	,	,	PUNCT
hassl-2957	52	37	information	information	NOUN
hassl-2957	52	38	technology	technology	NOUN
hassl-2957	52	39	,	,	PUNCT
hassl-2957	52	40	performance	performance	NOUN
hassl-2957	52	41	capabilities	capability	NOUN
hassl-2957	52	42	and	and	CCONJ
hassl-2957	52	43	management	management	NOUN
hassl-2957	52	44	of	of	ADP
hassl-2957	52	45	agility	agility	NOUN
hassl-2957	52	46	in	in	ADP
hassl-2957	52	47	the	the	DET
hassl-2957	52	48	supply	supply	NOUN
hassl-2957	52	49	chain	chain	NOUN
hassl-2957	52	50	(	(	PUNCT
hassl-2957	52	51	ngai	ngai	PROPN
hassl-2957	52	52	,	,	PUNCT
hassl-2957	52	53	chau	chau	NOUN
hassl-2957	52	54	,	,	PUNCT
hassl-2957	52	55	&	&	CCONJ
hassl-2957	52	56	chan	chan	PROPN
hassl-2957	52	57	,	,	PUNCT
hassl-2957	52	58	2011	2011	NUM
hassl-2957	52	59	)	)	PUNCT
hassl-2957	52	60	and	and	CCONJ
hassl-2957	52	61	mastery	mastery	NOUN
hassl-2957	52	62	of	of	ADP
hassl-2957	52	63	computer	computer	NOUN
hassl-2957	52	64	programs	program	NOUN
hassl-2957	52	65	such	such	ADJ
hassl-2957	52	66	as	as	ADP
hassl-2957	52	67	word	word	NOUN
hassl-2957	52	68	,	,	PUNCT
hassl-2957	52	69	windows	window	NOUN
hassl-2957	52	70	,	,	PUNCT
hassl-2957	52	71	excel	excel	NOUN
hassl-2957	52	72	,	,	PUNCT
hassl-2957	52	73	access	access	NOUN
hassl-2957	52	74	,	,	PUNCT
hassl-2957	52	75	powerpoint	powerpoint	NOUN
hassl-2957	52	76	and	and	CCONJ
hassl-2957	52	77	creativity	creativity	NOUN
hassl-2957	52	78	in	in	ADP
hassl-2957	52	79	problem	problem	NOUN
hassl-2957	52	80	solving	solving	NOUN
hassl-2957	52	81	,	,	PUNCT
hassl-2957	52	82	awareness	awareness	NOUN
hassl-2957	52	83	of	of	ADP
hassl-2957	52	84	ethical	ethical	ADJ
hassl-2957	52	85	issues	issue	NOUN
hassl-2957	52	86	and	and	CCONJ
hassl-2957	52	87	internet	internet	NOUN
hassl-2957	52	88	research	research	NOUN
hassl-2957	52	89	(	(	PUNCT
hassl-2957	52	90	cory	cory	PROPN
hassl-2957	52	91	&	&	CCONJ
hassl-2957	52	92	pruske	pruske	PROPN
hassl-2957	52	93	,	,	PUNCT
hassl-2957	52	94	2012	2012	NUM
hassl-2957	52	95	)	)	PUNCT
hassl-2957	52	96	.	.	PUNCT
hassl-2957	53	1	2.2.4	2.2.4	X
hassl-2957	53	2	.	.	PUNCT
hassl-2957	53	3	personal	personal	ADJ
hassl-2957	53	4	skills	skill	NOUN
hassl-2957	53	5	personal	personal	ADJ
hassl-2957	53	6	skills	skill	NOUN
hassl-2957	53	7	also	also	ADV
hassl-2957	53	8	influence	influence	VERB
hassl-2957	53	9	the	the	DET
hassl-2957	53	10	success	success	NOUN
hassl-2957	53	11	of	of	ADP
hassl-2957	53	12	financial	financial	ADJ
hassl-2957	53	13	reporting	reporting	NOUN
hassl-2957	53	14	.	.	PUNCT
hassl-2957	54	1	tan	tan	PROPN
hassl-2957	54	2	and	and	CCONJ
hassl-2957	54	3	laswad	laswad	PROPN
hassl-2957	54	4	(	(	PUNCT
hassl-2957	54	5	2018	2018	NUM
hassl-2957	54	6	)	)	PUNCT
hassl-2957	54	7	found	find	VERB
hassl-2957	54	8	that	that	SCONJ
hassl-2957	54	9	interpersonal	interpersonal	ADJ
hassl-2957	54	10	and	and	CCONJ
hassl-2957	54	11	personal	personal	ADJ
hassl-2957	54	12	skills	skill	NOUN
hassl-2957	54	13	are	be	AUX
hassl-2957	54	14	the	the	DET
hassl-2957	54	15	foremost	foremost	ADJ
hassl-2957	54	16	skills	skill	NOUN
hassl-2957	54	17	required	require	VERB
hassl-2957	54	18	for	for	ADP
hassl-2957	54	19	this	this	DET
hassl-2957	54	20	task	task	NOUN
hassl-2957	54	21	.	.	PUNCT
hassl-2957	55	1	similarly	similarly	ADV
hassl-2957	55	2	,	,	PUNCT
hassl-2957	55	3	stephenson	stephenson	PROPN
hassl-2957	55	4	(	(	PUNCT
hassl-2957	55	5	2017	2017	NUM
hassl-2957	55	6	)	)	PUNCT
hassl-2957	55	7	highlighted	highlight	VERB
hassl-2957	55	8	developing	develop	VERB
hassl-2957	55	9	personal	personal	ADJ
hassl-2957	55	10	competencies	competency	NOUN
hassl-2957	55	11	in	in	ADP
hassl-2957	55	12	accounting	accounting	NOUN
hassl-2957	55	13	education	education	NOUN
hassl-2957	55	14	,	,	PUNCT
hassl-2957	55	15	which	which	PRON
hassl-2957	55	16	include	include	VERB
hassl-2957	55	17	interaction	interaction	NOUN
hassl-2957	55	18	,	,	PUNCT
hassl-2957	55	19	problem	problem	NOUN
hassl-2957	55	20	-	-	PUNCT
hassl-2957	55	21	solving	solving	NOUN
hassl-2957	55	22	,	,	PUNCT
hassl-2957	55	23	project	project	NOUN
hassl-2957	55	24	management	management	NOUN
hassl-2957	55	25	and	and	CCONJ
hassl-2957	55	26	leadership	leadership	NOUN
hassl-2957	55	27	skills	skill	NOUN
hassl-2957	55	28	.	.	PUNCT
hassl-2957	56	1	the	the	DET
hassl-2957	56	2	acop	acop	NOUN
hassl-2957	56	3	(	(	PUNCT
hassl-2957	56	4	accounting	accounting	NOUN
hassl-2957	56	5	community	community	NOUN
hassl-2957	56	6	of	of	ADP
hassl-2957	56	7	practice	practice	NOUN
hassl-2957	56	8	pedagogy	pedagogy	NOUN
hassl-2957	56	9	)	)	PUNCT
hassl-2957	56	10	strategy	strategy	NOUN
hassl-2957	56	11	is	be	AUX
hassl-2957	56	12	effective	effective	ADJ
hassl-2957	56	13	in	in	ADP
hassl-2957	56	14	open	open	ADJ
hassl-2957	56	15	communication	communication	NOUN
hassl-2957	56	16	,	,	PUNCT
hassl-2957	56	17	creative	creative	ADJ
hassl-2957	56	18	thinking	thinking	NOUN
hassl-2957	56	19	,	,	PUNCT
hassl-2957	56	20	increasing	increase	VERB
hassl-2957	56	21	student	student	NOUN
hassl-2957	56	22	awareness	awareness	NOUN
hassl-2957	56	23	of	of	ADP
hassl-2957	56	24	trust	trust	NOUN
hassl-2957	56	25	and	and	CCONJ
hassl-2957	56	26	maintaining	maintain	VERB
hassl-2957	56	27	dynamic	dynamic	ADJ
hassl-2957	56	28	learning	learning	NOUN
hassl-2957	56	29	environments	environment	NOUN
hassl-2957	56	30	.	.	PUNCT
hassl-2957	57	1	2.2.5	2.2.5	X
hassl-2957	57	2	.	.	X
hassl-2957	57	3	interaction	interaction	NOUN
hassl-2957	57	4	and	and	CCONJ
hassl-2957	57	5	communication	communication	NOUN
hassl-2957	57	6	skills	skill	NOUN
hassl-2957	57	7	like	like	ADP
hassl-2957	57	8	personal	personal	ADJ
hassl-2957	57	9	skills	skill	NOUN
hassl-2957	57	10	,	,	PUNCT
hassl-2957	57	11	interaction	interaction	NOUN
hassl-2957	57	12	and	and	CCONJ
hassl-2957	57	13	communication	communication	NOUN
hassl-2957	57	14	skills	skill	NOUN
hassl-2957	57	15	do	do	AUX
hassl-2957	57	16	impact	impact	VERB
hassl-2957	57	17	financial	financial	ADJ
hassl-2957	57	18	reporting	reporting	NOUN
hassl-2957	57	19	.	.	PUNCT
hassl-2957	58	1	for	for	ADP
hassl-2957	58	2	instance	instance	NOUN
hassl-2957	58	3	,	,	PUNCT
hassl-2957	58	4	hargie	hargie	PROPN
hassl-2957	58	5	,	,	PUNCT
hassl-2957	58	6	dickson	dickson	PROPN
hassl-2957	58	7	,	,	PUNCT
hassl-2957	58	8	and	and	CCONJ
hassl-2957	58	9	tourish	tourish	X
hassl-2957	58	10	(	(	PUNCT
hassl-2957	58	11	2017	2017	NUM
hassl-2957	58	12	)	)	PUNCT
hassl-2957	58	13	indicated	indicate	VERB
hassl-2957	58	14	that	that	SCONJ
hassl-2957	58	15	communication	communication	NOUN
hassl-2957	58	16	skills	skill	NOUN
hassl-2957	58	17	are	be	AUX
hassl-2957	58	18	essential	essential	ADJ
hassl-2957	58	19	for	for	ADP
hassl-2957	58	20	effective	effective	ADJ
hassl-2957	58	21	management	management	NOUN
hassl-2957	58	22	.	.	PUNCT
hassl-2957	59	1	additionally	additionally	ADV
hassl-2957	59	2	,	,	PUNCT
hassl-2957	59	3	lin	lin	PROPN
hassl-2957	59	4	,	,	PUNCT
hassl-2957	59	5	krishnan	krishnan	PROPN
hassl-2957	59	6	,	,	PUNCT
hassl-2957	59	7	and	and	CCONJ
hassl-2957	59	8	grace	grace	NOUN
hassl-2957	59	9	(	(	PUNCT
hassl-2957	59	10	2013	2013	NUM
hassl-2957	59	11	)	)	PUNCT
hassl-2957	59	12	stated	state	VERB
hassl-2957	59	13	that	that	SCONJ
hassl-2957	59	14	professionals	professional	NOUN
hassl-2957	59	15	considered	consider	VERB
hassl-2957	59	16	strong	strong	ADJ
hassl-2957	59	17	communication	communication	NOUN
hassl-2957	59	18	skills	skill	NOUN
hassl-2957	59	19	as	as	ADP
hassl-2957	59	20	the	the	DET
hassl-2957	59	21	key	key	NOUN
hassl-2957	59	22	to	to	ADP
hassl-2957	59	23	career	career	NOUN
hassl-2957	59	24	success	success	NOUN
hassl-2957	59	25	.	.	PUNCT
hassl-2957	60	1	riley	riley	PROPN
hassl-2957	60	2	and	and	CCONJ
hassl-2957	60	3	simons	simon	NOUN
hassl-2957	60	4	(	(	PUNCT
hassl-2957	60	5	2016	2016	NUM
hassl-2957	60	6	)	)	PUNCT
hassl-2957	60	7	further	far	ADV
hassl-2957	60	8	highlighted	highlight	VERB
hassl-2957	60	9	the	the	DET
hassl-2957	60	10	fact	fact	NOUN
hassl-2957	60	11	that	that	SCONJ
hassl-2957	60	12	written	write	VERB
hassl-2957	60	13	communication	communication	NOUN
hassl-2957	60	14	skills	skill	NOUN
hassl-2957	60	15	are	be	AUX
hassl-2957	60	16	of	of	ADP
hassl-2957	60	17	foremost	foremost	ADJ
hassl-2957	60	18	importance	importance	NOUN
hassl-2957	60	19	for	for	ADP
hassl-2957	60	20	accountants	accountant	NOUN
hassl-2957	60	21	while	while	SCONJ
hassl-2957	60	22	siriwardane	siriwardane	PROPN
hassl-2957	60	23	and	and	CCONJ
hassl-2957	60	24	durden	durden	PROPN
hassl-2957	60	25	(	(	PUNCT
hassl-2957	60	26	2014	2014	NUM
hassl-2957	60	27	)	)	PUNCT
hassl-2957	60	28	emphasized	emphasize	VERB
hassl-2957	60	29	the	the	DET
hassl-2957	60	30	importance	importance	NOUN
hassl-2957	60	31	of	of	ADP
hassl-2957	60	32	verbal	verbal	ADJ
hassl-2957	60	33	and	and	CCONJ
hassl-2957	60	34	written	write	VERB
hassl-2957	60	35	communication	communication	NOUN
hassl-2957	60	36	skills	skill	NOUN
hassl-2957	60	37	at	at	ADP
hassl-2957	60	38	different	different	ADJ
hassl-2957	60	39	career	career	NOUN
hassl-2957	60	40	levels	level	NOUN
hassl-2957	60	41	and	and	CCONJ
hassl-2957	60	42	different	different	ADJ
hassl-2957	60	43	career	career	NOUN
hassl-2957	60	44	paths	path	NOUN
hassl-2957	60	45	.	.	PUNCT
hassl-2957	61	1	2.2.6	2.2.6	X
hassl-2957	61	2	.	.	PUNCT
hassl-2957	62	1	organizational	organizational	ADJ
hassl-2957	62	2	management	management	NOUN
hassl-2957	62	3	skills	skill	VERB
hassl-2957	62	4	organizational	organizational	ADJ
hassl-2957	62	5	management	management	NOUN
hassl-2957	62	6	skills	skill	NOUN
hassl-2957	62	7	play	play	VERB
hassl-2957	62	8	a	a	DET
hassl-2957	62	9	vital	vital	ADJ
hassl-2957	62	10	role	role	NOUN
hassl-2957	62	11	in	in	ADP
hassl-2957	62	12	all	all	DET
hassl-2957	62	13	business	business	NOUN
hassl-2957	62	14	aspects	aspect	NOUN
hassl-2957	62	15	,	,	PUNCT
hassl-2957	62	16	particularly	particularly	ADV
hassl-2957	62	17	in	in	ADP
hassl-2957	62	18	financial	financial	ADJ
hassl-2957	62	19	reporting	reporting	NOUN
hassl-2957	62	20	.	.	PUNCT
hassl-2957	63	1	several	several	ADJ
hassl-2957	63	2	scholars	scholar	NOUN
hassl-2957	63	3	support	support	VERB
hassl-2957	63	4	this	this	DET
hassl-2957	63	5	idea	idea	NOUN
hassl-2957	63	6	and	and	CCONJ
hassl-2957	63	7	have	have	AUX
hassl-2957	63	8	examined	examine	VERB
hassl-2957	63	9	approaches	approach	NOUN
hassl-2957	63	10	and	and	CCONJ
hassl-2957	63	11	methods	method	NOUN
hassl-2957	63	12	on	on	ADP
hassl-2957	63	13	how	how	SCONJ
hassl-2957	63	14	these	these	DET
hassl-2957	63	15	skills	skill	NOUN
hassl-2957	63	16	affect	affect	VERB
hassl-2957	63	17	financial	financial	ADJ
hassl-2957	63	18	reporting	reporting	NOUN
hassl-2957	63	19	such	such	ADJ
hassl-2957	63	20	as	as	ADP
hassl-2957	63	21	the	the	DET
hassl-2957	63	22	increased	increase	VERB
hassl-2957	63	23	participation	participation	NOUN
hassl-2957	63	24	of	of	ADP
hassl-2957	63	25	lean	lean	ADJ
hassl-2957	63	26	management	management	NOUN
hassl-2957	63	27	accounting	accounting	NOUN
hassl-2957	63	28	practices	practice	NOUN
hassl-2957	63	29	(	(	PUNCT
hassl-2957	63	30	fullerton	fullerton	PROPN
hassl-2957	63	31	,	,	PUNCT
hassl-2957	63	32	kennedy	kennedy	PROPN
hassl-2957	63	33	,	,	PUNCT
hassl-2957	63	34	&	&	CCONJ
hassl-2957	63	35	widener	widener	PROPN
hassl-2957	63	36	,	,	PUNCT
hassl-2957	63	37	2014	2014	NUM
hassl-2957	63	38	)	)	PUNCT
hassl-2957	63	39	;	;	PUNCT
hassl-2957	63	40	guidelines	guideline	NOUN
hassl-2957	63	41	for	for	ADP
hassl-2957	63	42	smes	sme	NOUN
hassl-2957	63	43	(	(	PUNCT
hassl-2957	63	44	small	small	ADJ
hassl-2957	63	45	and	and	CCONJ
hassl-2957	63	46	medium	medium	ADJ
hassl-2957	63	47	enterprises	enterprise	NOUN
hassl-2957	63	48	)	)	PUNCT
hassl-2957	63	49	accounting	accounting	NOUN
hassl-2957	63	50	(	(	PUNCT
hassl-2957	63	51	lavia	lavia	PROPN
hassl-2957	63	52	&	&	CCONJ
hassl-2957	63	53	hiebl	hiebl	PROPN
hassl-2957	63	54	,	,	PUNCT
hassl-2957	63	55	2015	2015	NUM
hassl-2957	63	56	)	)	PUNCT
hassl-2957	63	57	and	and	CCONJ
hassl-2957	63	58	the	the	DET
hassl-2957	63	59	use	use	NOUN
hassl-2957	63	60	of	of	ADP
hassl-2957	63	61	smes	sme	NOUN
hassl-2957	63	62	accounting	accounting	NOUN
hassl-2957	63	63	practices	practice	NOUN
hassl-2957	63	64	(	(	PUNCT
hassl-2957	63	65	ahmad	ahmad	PROPN
hassl-2957	63	66	,	,	PUNCT
hassl-2957	63	67	2012	2012	NUM
hassl-2957	63	68	)	)	PUNCT
hassl-2957	63	69	.	.	PUNCT
hassl-2957	64	1	more	more	ADV
hassl-2957	64	2	importantly	importantly	ADV
hassl-2957	64	3	,	,	PUNCT
hassl-2957	64	4	some	some	DET
hassl-2957	64	5	studies	study	NOUN
hassl-2957	64	6	have	have	AUX
hassl-2957	64	7	broadened	broaden	VERB
hassl-2957	64	8	organizational	organizational	ADJ
hassl-2957	64	9	management	management	NOUN
hassl-2957	64	10	skills	skill	NOUN
hassl-2957	64	11	humanities	humanity	NOUN
hassl-2957	64	12	and	and	CCONJ
hassl-2957	64	13	social	social	ADJ
hassl-2957	64	14	sciences	science	NOUN
hassl-2957	64	15	letters	letter	NOUN
hassl-2957	64	16	,	,	PUNCT
hassl-2957	64	17	2022	2022	NUM
hassl-2957	64	18	,	,	PUNCT
hassl-2957	64	19	10(2	10(2	NUM
hassl-2957	64	20	):	):	PUNCT
hassl-2957	64	21	103	103	NUM
hassl-2957	64	22	-	-	SYM
hassl-2957	64	23	126	126	NUM
hassl-2957	64	24	106	106	NUM
hassl-2957	64	25	©	©	PROPN
hassl-2957	64	26	2022	2022	NUM
hassl-2957	64	27	conscientia	conscientia	PROPN
hassl-2957	64	28	beam	beam	PROPN
hassl-2957	64	29	.	.	PUNCT
hassl-2957	65	1	all	all	DET
hassl-2957	65	2	rights	right	NOUN
hassl-2957	65	3	reserved	reserve	VERB
hassl-2957	65	4	.	.	PUNCT
hassl-2957	66	1	by	by	ADP
hassl-2957	66	2	relating	relate	VERB
hassl-2957	66	3	them	they	PRON
hassl-2957	66	4	to	to	PART
hassl-2957	66	5	risk	risk	VERB
hassl-2957	66	6	management	management	NOUN
hassl-2957	66	7	.	.	PUNCT
hassl-2957	67	1	to	to	PART
hassl-2957	67	2	illustrate	illustrate	VERB
hassl-2957	67	3	this	this	PRON
hassl-2957	67	4	,	,	PUNCT
hassl-2957	67	5	soin	soin	PROPN
hassl-2957	67	6	and	and	CCONJ
hassl-2957	67	7	collier	collier	X
hassl-2957	67	8	(	(	PUNCT
hassl-2957	67	9	2013	2013	NUM
hassl-2957	67	10	)	)	PUNCT
hassl-2957	67	11	examined	examine	VERB
hassl-2957	67	12	how	how	SCONJ
hassl-2957	67	13	risk	risk	NOUN
hassl-2957	67	14	and	and	CCONJ
hassl-2957	67	15	risk	risk	NOUN
hassl-2957	67	16	in	in	ADP
hassl-2957	67	17	management	management	NOUN
hassl-2957	67	18	have	have	AUX
hassl-2957	67	19	moved	move	VERB
hassl-2957	67	20	away	away	ADV
hassl-2957	67	21	from	from	ADP
hassl-2957	67	22	being	be	AUX
hassl-2957	67	23	issues	issue	NOUN
hassl-2957	67	24	of	of	ADP
hassl-2957	67	25	narrow	narrow	ADJ
hassl-2957	67	26	concern	concern	NOUN
hassl-2957	67	27	to	to	ADP
hassl-2957	67	28	finance	finance	NOUN
hassl-2957	67	29	(	(	PUNCT
hassl-2957	67	30	value	value	NOUN
hassl-2957	67	31	at	at	ADP
hassl-2957	67	32	risk	risk	NOUN
hassl-2957	67	33	,	,	PUNCT
hassl-2957	67	34	derivatives	derivative	NOUN
hassl-2957	67	35	,	,	PUNCT
hassl-2957	67	36	etc	etc	X
hassl-2957	67	37	)	)	PUNCT
hassl-2957	67	38	and	and	CCONJ
hassl-2957	67	39	accounts	account	NOUN
hassl-2957	67	40	(	(	PUNCT
hassl-2957	67	41	financial	financial	ADJ
hassl-2957	67	42	statement	statement	NOUN
hassl-2957	67	43	disclosure	disclosure	NOUN
hassl-2957	67	44	,	,	PUNCT
hassl-2957	67	45	etc	etc	X
hassl-2957	67	46	)	)	PUNCT
hassl-2957	67	47	to	to	ADP
hassl-2957	67	48	issues	issue	NOUN
hassl-2957	67	49	of	of	ADP
hassl-2957	67	50	management	management	NOUN
hassl-2957	67	51	control	control	NOUN
hassl-2957	67	52	,	,	PUNCT
hassl-2957	67	53	and	and	CCONJ
hassl-2957	67	54	concluded	conclude	VERB
hassl-2957	67	55	that	that	SCONJ
hassl-2957	67	56	this	this	PRON
hassl-2957	67	57	is	be	AUX
hassl-2957	67	58	therefore	therefore	ADV
hassl-2957	67	59	a	a	DET
hassl-2957	67	60	key	key	ADJ
hassl-2957	67	61	area	area	NOUN
hassl-2957	67	62	in	in	ADP
hassl-2957	67	63	which	which	PRON
hassl-2957	67	64	management	management	NOUN
hassl-2957	67	65	accountants	accountant	NOUN
hassl-2957	67	66	need	need	VERB
hassl-2957	67	67	to	to	PART
hassl-2957	67	68	engage	engage	VERB
hassl-2957	67	69	in	in	ADP
hassl-2957	67	70	.	.	PUNCT
hassl-2957	68	1	this	this	DET
hassl-2957	68	2	study	study	NOUN
hassl-2957	68	3	highlights	highlight	VERB
hassl-2957	68	4	the	the	DET
hassl-2957	68	5	potential	potential	ADJ
hassl-2957	68	6	side	side	NOUN
hassl-2957	68	7	effects	effect	NOUN
hassl-2957	68	8	of	of	ADP
hassl-2957	68	9	risk	risk	NOUN
hassl-2957	68	10	management	management	NOUN
hassl-2957	68	11	and	and	CCONJ
hassl-2957	68	12	the	the	DET
hassl-2957	68	13	issues	issue	NOUN
hassl-2957	68	14	of	of	ADP
hassl-2957	68	15	reliability	reliability	NOUN
hassl-2957	68	16	and	and	CCONJ
hassl-2957	68	17	accountability	accountability	NOUN
hassl-2957	68	18	resulting	result	VERB
hassl-2957	68	19	from	from	ADP
hassl-2957	68	20	the	the	DET
hassl-2957	68	21	increased	increase	VERB
hassl-2957	68	22	reputation	reputation	NOUN
hassl-2957	68	23	risks	risk	NOUN
hassl-2957	68	24	taken	take	VERB
hassl-2957	68	25	by	by	ADP
hassl-2957	68	26	organizations	organization	NOUN
hassl-2957	68	27	.	.	PUNCT
hassl-2957	69	1	2.2.7	2.2.7	X
hassl-2957	69	2	.	.	PUNCT
hassl-2957	70	1	adaptive	adaptive	ADJ
hassl-2957	70	2	skills	skill	NOUN
hassl-2957	70	3	for	for	ADP
hassl-2957	70	4	the	the	DET
hassl-2957	70	5	digital	digital	ADJ
hassl-2957	70	6	age	age	NOUN
hassl-2957	70	7	digital	digital	ADJ
hassl-2957	70	8	skills	skill	NOUN
hassl-2957	70	9	are	be	AUX
hassl-2957	70	10	seen	see	VERB
hassl-2957	70	11	to	to	PART
hassl-2957	70	12	play	play	VERB
hassl-2957	70	13	a	a	DET
hassl-2957	70	14	vital	vital	ADJ
hassl-2957	70	15	role	role	NOUN
hassl-2957	70	16	in	in	ADP
hassl-2957	70	17	all	all	DET
hassl-2957	70	18	future	future	ADJ
hassl-2957	70	19	work	work	NOUN
hassl-2957	70	20	areas	area	NOUN
hassl-2957	70	21	,	,	PUNCT
hassl-2957	70	22	especially	especially	ADV
hassl-2957	70	23	financial	financial	ADJ
hassl-2957	70	24	reporting	reporting	NOUN
hassl-2957	70	25	.	.	PUNCT
hassl-2957	71	1	some	some	DET
hassl-2957	71	2	scholars	scholar	NOUN
hassl-2957	71	3	like	like	ADP
hassl-2957	71	4	van	van	PROPN
hassl-2957	71	5	laar	laar	PROPN
hassl-2957	71	6	,	,	PUNCT
hassl-2957	71	7	van	van	PROPN
hassl-2957	71	8	deursen	deursen	NOUN
hassl-2957	71	9	,	,	PUNCT
hassl-2957	71	10	van	van	NOUN
hassl-2957	71	11	dijk	dijk	NOUN
hassl-2957	71	12	,	,	PUNCT
hassl-2957	71	13	and	and	CCONJ
hassl-2957	71	14	de	de	X
hassl-2957	71	15	haan	haan	X
hassl-2957	71	16	(	(	PUNCT
hassl-2957	71	17	2017	2017	NUM
hassl-2957	71	18	)	)	PUNCT
hassl-2957	71	19	have	have	AUX
hassl-2957	71	20	reinforced	reinforce	VERB
hassl-2957	71	21	relations	relation	NOUN
hassl-2957	71	22	between	between	ADP
hassl-2957	71	23	21st	21st	ADJ
hassl-2957	71	24	century	century	NOUN
hassl-2957	71	25	skills	skill	NOUN
hassl-2957	71	26	and	and	CCONJ
hassl-2957	71	27	digital	digital	ADJ
hassl-2957	71	28	skills	skill	NOUN
hassl-2957	71	29	.	.	PUNCT
hassl-2957	72	1	van	van	NOUN
hassl-2957	72	2	deursen	deursen	NOUN
hassl-2957	72	3	and	and	CCONJ
hassl-2957	72	4	van	van	PROPN
hassl-2957	72	5	dijk	dijk	PROPN
hassl-2957	72	6	(	(	PUNCT
hassl-2957	72	7	2014	2014	NUM
hassl-2957	72	8	)	)	PUNCT
hassl-2957	72	9	also	also	ADV
hassl-2957	72	10	highlighted	highlight	VERB
hassl-2957	72	11	the	the	DET
hassl-2957	72	12	relationship	relationship	NOUN
hassl-2957	72	13	between	between	ADP
hassl-2957	72	14	digital	digital	ADJ
hassl-2957	72	15	skills	skill	NOUN
hassl-2957	72	16	and	and	CCONJ
hassl-2957	72	17	information	information	NOUN
hassl-2957	72	18	society	society	NOUN
hassl-2957	72	19	and	and	CCONJ
hassl-2957	72	20	drew	draw	VERB
hassl-2957	72	21	(	(	PUNCT
hassl-2957	72	22	2018	2018	NUM
hassl-2957	72	23	)	)	PUNCT
hassl-2957	72	24	proposed	propose	VERB
hassl-2957	72	25	adaptive	adaptive	ADJ
hassl-2957	72	26	skills	skill	NOUN
hassl-2957	72	27	necessary	necessary	ADJ
hassl-2957	72	28	for	for	ADP
hassl-2957	72	29	the	the	DET
hassl-2957	72	30	digital	digital	ADJ
hassl-2957	72	31	age	age	NOUN
hassl-2957	72	32	,	,	PUNCT
hassl-2957	72	33	such	such	ADJ
hassl-2957	72	34	as	as	ADP
hassl-2957	72	35	integrating	integrate	VERB
hassl-2957	72	36	accounting	account	VERB
hassl-2957	72	37	with	with	ADP
hassl-2957	72	38	“	"	PUNCT
hassl-2957	72	39	big	big	ADJ
hassl-2957	72	40	data	datum	NOUN
hassl-2957	72	41	”	"	PUNCT
hassl-2957	72	42	science	science	NOUN
hassl-2957	72	43	.	.	PUNCT
hassl-2957	73	1	other	other	ADJ
hassl-2957	73	2	scholars	scholar	NOUN
hassl-2957	73	3	further	far	ADV
hassl-2957	73	4	investigated	investigate	VERB
hassl-2957	73	5	factors	factor	NOUN
hassl-2957	73	6	that	that	PRON
hassl-2957	73	7	affect	affect	VERB
hassl-2957	73	8	21st	21st	ADJ
hassl-2957	73	9	-	-	PUNCT
hassl-2957	73	10	century	century	NOUN
hassl-2957	73	11	digital	digital	ADJ
hassl-2957	73	12	skills	skill	NOUN
hassl-2957	73	13	.	.	PUNCT
hassl-2957	74	1	for	for	ADP
hassl-2957	74	2	instance	instance	NOUN
hassl-2957	74	3	,	,	PUNCT
hassl-2957	74	4	van	van	PROPN
hassl-2957	74	5	laar	laar	PROPN
hassl-2957	74	6	,	,	PUNCT
hassl-2957	74	7	van	van	PROPN
hassl-2957	74	8	deursen	deursen	NOUN
hassl-2957	74	9	,	,	PUNCT
hassl-2957	74	10	van	van	NOUN
hassl-2957	74	11	dijk	dijk	NOUN
hassl-2957	74	12	,	,	PUNCT
hassl-2957	74	13	and	and	CCONJ
hassl-2957	74	14	de	de	X
hassl-2957	74	15	haan	haan	PROPN
hassl-2957	74	16	(	(	PUNCT
hassl-2957	74	17	2019	2019	NUM
hassl-2957	74	18	)	)	PUNCT
hassl-2957	74	19	have	have	AUX
hassl-2957	74	20	highlighted	highlight	VERB
hassl-2957	74	21	determinants	determinant	NOUN
hassl-2957	74	22	affecting	affect	VERB
hassl-2957	74	23	digital	digital	ADJ
hassl-2957	74	24	skills	skill	NOUN
hassl-2957	74	25	in	in	ADP
hassl-2957	74	26	the	the	DET
hassl-2957	74	27	21st	21st	ADJ
hassl-2957	74	28	century	century	NOUN
hassl-2957	74	29	in	in	ADP
hassl-2957	74	30	the	the	DET
hassl-2957	74	31	areas	area	NOUN
hassl-2957	74	32	of	of	ADP
hassl-2957	74	33	information	information	NOUN
hassl-2957	74	34	,	,	PUNCT
hassl-2957	74	35	communication	communication	NOUN
hassl-2957	74	36	,	,	PUNCT
hassl-2957	74	37	critical	critical	ADJ
hassl-2957	74	38	thinking	thinking	NOUN
hassl-2957	74	39	,	,	PUNCT
hassl-2957	74	40	creativity	creativity	NOUN
hassl-2957	74	41	,	,	PUNCT
hassl-2957	74	42	problem	problem	NOUN
hassl-2957	74	43	solving	solving	NOUN
hassl-2957	74	44	and	and	CCONJ
hassl-2957	74	45	collaboration	collaboration	NOUN
hassl-2957	74	46	.	.	PUNCT
hassl-2957	75	1	2.3	2.3	NUM
hassl-2957	75	2	.	.	PUNCT
hassl-2957	76	1	prior	prior	ADJ
hassl-2957	76	2	research	research	NOUN
hassl-2957	76	3	on	on	ADP
hassl-2957	76	4	quality	quality	NOUN
hassl-2957	76	5	financial	financial	ADJ
hassl-2957	76	6	reporting	reporting	NOUN
hassl-2957	76	7	quality	quality	NOUN
hassl-2957	76	8	financial	financial	ADJ
hassl-2957	76	9	reporting	reporting	NOUN
hassl-2957	76	10	is	be	AUX
hassl-2957	76	11	the	the	DET
hassl-2957	76	12	key	key	NOUN
hassl-2957	76	13	to	to	ADP
hassl-2957	76	14	success	success	NOUN
hassl-2957	76	15	of	of	ADP
hassl-2957	76	16	an	an	DET
hassl-2957	76	17	enterprise	enterprise	NOUN
hassl-2957	76	18	or	or	CCONJ
hassl-2957	76	19	business	business	NOUN
hassl-2957	76	20	.	.	PUNCT
hassl-2957	77	1	several	several	ADJ
hassl-2957	77	2	studies	study	NOUN
hassl-2957	77	3	have	have	AUX
hassl-2957	77	4	identified	identify	VERB
hassl-2957	77	5	key	key	ADJ
hassl-2957	77	6	indicators	indicator	NOUN
hassl-2957	77	7	that	that	PRON
hassl-2957	77	8	encompass	encompass	VERB
hassl-2957	77	9	quality	quality	NOUN
hassl-2957	77	10	,	,	PUNCT
hassl-2957	77	11	namely	namely	ADV
hassl-2957	77	12	relevance	relevance	NOUN
hassl-2957	77	13	,	,	PUNCT
hassl-2957	77	14	credibility	credibility	NOUN
hassl-2957	77	15	,	,	PUNCT
hassl-2957	77	16	comparability	comparability	NOUN
hassl-2957	77	17	,	,	PUNCT
hassl-2957	77	18	verifiability	verifiability	NOUN
hassl-2957	77	19	,	,	PUNCT
hassl-2957	77	20	timeliness	timeliness	NOUN
hassl-2957	77	21	and	and	CCONJ
hassl-2957	77	22	understandability	understandability	NOUN
hassl-2957	77	23	.	.	PUNCT
hassl-2957	78	1	the	the	DET
hassl-2957	78	2	studies	study	NOUN
hassl-2957	78	3	are	be	AUX
hassl-2957	78	4	summarized	summarize	VERB
hassl-2957	78	5	below	below	ADP
hassl-2957	78	6	:	:	PUNCT
hassl-2957	78	7	2.3.1	2.3.1	NUM
hassl-2957	78	8	.	.	PUNCT
hassl-2957	78	9	relevance	relevance	NOUN
hassl-2957	78	10	relevance	relevance	NOUN
hassl-2957	78	11	is	be	AUX
hassl-2957	78	12	one	one	NUM
hassl-2957	78	13	of	of	ADP
hassl-2957	78	14	the	the	DET
hassl-2957	78	15	fundamental	fundamental	ADJ
hassl-2957	78	16	characteristics	characteristic	NOUN
hassl-2957	78	17	of	of	ADP
hassl-2957	78	18	good	good	ADJ
hassl-2957	78	19	quality	quality	NOUN
hassl-2957	78	20	financial	financial	ADJ
hassl-2957	78	21	statements	statement	NOUN
hassl-2957	78	22	.	.	PUNCT
hassl-2957	79	1	several	several	ADJ
hassl-2957	79	2	scholars	scholar	NOUN
hassl-2957	79	3	such	such	ADJ
hassl-2957	79	4	as	as	ADP
hassl-2957	79	5	vijitha	vijitha	PROPN
hassl-2957	79	6	and	and	CCONJ
hassl-2957	79	7	nimalathasan	nimalathasan	PROPN
hassl-2957	79	8	(	(	PUNCT
hassl-2957	79	9	2014	2014	NUM
hassl-2957	79	10	)	)	PUNCT
hassl-2957	79	11	;	;	PUNCT
hassl-2957	79	12	emeni	emeni	NOUN
hassl-2957	79	13	,	,	PUNCT
hassl-2957	79	14	uwuigbe	uwuigbe	NOUN
hassl-2957	79	15	,	,	PUNCT
hassl-2957	79	16	uwuigbe	uwuigbe	NOUN
hassl-2957	79	17	,	,	PUNCT
hassl-2957	79	18	and	and	CCONJ
hassl-2957	79	19	erin	erin	NOUN
hassl-2957	79	20	(	(	PUNCT
hassl-2957	79	21	2016	2016	NUM
hassl-2957	79	22	)	)	PUNCT
hassl-2957	79	23	and	and	CCONJ
hassl-2957	79	24	mulenga	mulenga	ADV
hassl-2957	79	25	(	(	PUNCT
hassl-2957	79	26	2015	2015	NUM
hassl-2957	79	27	)	)	PUNCT
hassl-2957	79	28	have	have	AUX
hassl-2957	79	29	identified	identify	VERB
hassl-2957	79	30	the	the	DET
hassl-2957	79	31	relevance	relevance	NOUN
hassl-2957	79	32	of	of	ADP
hassl-2957	79	33	accounting	accounting	NOUN
hassl-2957	79	34	information	information	NOUN
hassl-2957	79	35	and	and	CCONJ
hassl-2957	79	36	prices	price	NOUN
hassl-2957	79	37	of	of	ADP
hassl-2957	79	38	listed	list	VERB
hassl-2957	79	39	companies	company	NOUN
hassl-2957	79	40	.	.	PUNCT
hassl-2957	80	1	sirajuddin	sirajuddin	NOUN
hassl-2957	80	2	and	and	CCONJ
hassl-2957	80	3	rasyid	rasyid	NOUN
hassl-2957	80	4	(	(	PUNCT
hassl-2957	80	5	2021	2021	NUM
hassl-2957	80	6	)	)	PUNCT
hassl-2957	80	7	found	find	VERB
hassl-2957	80	8	that	that	SCONJ
hassl-2957	80	9	the	the	DET
hassl-2957	80	10	information	information	NOUN
hassl-2957	80	11	in	in	ADP
hassl-2957	80	12	regional	regional	ADJ
hassl-2957	80	13	government	government	NOUN
hassl-2957	80	14	financial	financial	ADJ
hassl-2957	80	15	statements	statement	NOUN
hassl-2957	80	16	(	(	PUNCT
hassl-2957	80	17	lkpd	lkpd	ADJ
hassl-2957	80	18	)	)	PUNCT
hassl-2957	80	19	is	be	AUX
hassl-2957	80	20	relevant	relevant	ADJ
hassl-2957	80	21	for	for	ADP
hassl-2957	80	22	decision	decision	NOUN
hassl-2957	80	23	making	making	NOUN
hassl-2957	80	24	by	by	ADP
hassl-2957	80	25	makassar	makassar	PROPN
hassl-2957	80	26	city	city	PROPN
hassl-2957	80	27	.	.	PUNCT
hassl-2957	81	1	the	the	DET
hassl-2957	81	2	reports	report	NOUN
hassl-2957	81	3	form	form	VERB
hassl-2957	81	4	the	the	DET
hassl-2957	81	5	basis	basis	NOUN
hassl-2957	81	6	for	for	ADP
hassl-2957	81	7	the	the	DET
hassl-2957	81	8	city	city	NOUN
hassl-2957	81	9	’s	’s	PART
hassl-2957	81	10	budget	budget	NOUN
hassl-2957	81	11	planning	planning	NOUN
hassl-2957	81	12	and	and	CCONJ
hassl-2957	81	13	are	be	AUX
hassl-2957	81	14	relevant	relevant	ADJ
hassl-2957	81	15	to	to	ADP
hassl-2957	81	16	the	the	DET
hassl-2957	81	17	planning	planning	NOUN
hassl-2957	81	18	and	and	CCONJ
hassl-2957	81	19	preparation	preparation	NOUN
hassl-2957	81	20	of	of	ADP
hassl-2957	81	21	the	the	DET
hassl-2957	81	22	regional	regional	ADJ
hassl-2957	81	23	revenue	revenue	NOUN
hassl-2957	81	24	and	and	CCONJ
hassl-2957	81	25	expenditure	expenditure	NOUN
hassl-2957	81	26	budget	budget	NOUN
hassl-2957	81	27	(	(	PUNCT
hassl-2957	81	28	apbd	apbd	NOUN
hassl-2957	81	29	)	)	PUNCT
hassl-2957	81	30	,	,	PUNCT
hassl-2957	81	31	to	to	PART
hassl-2957	81	32	meet	meet	VERB
hassl-2957	81	33	the	the	DET
hassl-2957	81	34	requirements	requirement	NOUN
hassl-2957	81	35	of	of	ADP
hassl-2957	81	36	the	the	DET
hassl-2957	81	37	financial	financial	ADJ
hassl-2957	81	38	statements	statement	NOUN
hassl-2957	81	39	as	as	SCONJ
hassl-2957	81	40	specified	specify	VERB
hassl-2957	81	41	in	in	ADP
hassl-2957	81	42	the	the	DET
hassl-2957	81	43	government	government	NOUN
hassl-2957	81	44	accounting	accounting	NOUN
hassl-2957	81	45	standards	standard	NOUN
hassl-2957	81	46	(	(	PUNCT
hassl-2957	81	47	sap	sap	PROPN
hassl-2957	81	48	)	)	PUNCT
hassl-2957	81	49	.	.	PUNCT
hassl-2957	82	1	2.3.2	2.3.2	X
hassl-2957	82	2	.	.	PUNCT
hassl-2957	83	1	credibility	credibility	NOUN
hassl-2957	83	2	credibility	credibility	NOUN
hassl-2957	83	3	of	of	ADP
hassl-2957	83	4	accounting	accounting	NOUN
hassl-2957	83	5	reports	report	NOUN
hassl-2957	83	6	is	be	AUX
hassl-2957	83	7	a	a	DET
hassl-2957	83	8	key	key	ADJ
hassl-2957	83	9	attribute	attribute	NOUN
hassl-2957	83	10	of	of	ADP
hassl-2957	83	11	the	the	DET
hassl-2957	83	12	quality	quality	NOUN
hassl-2957	83	13	of	of	ADP
hassl-2957	83	14	financial	financial	ADJ
hassl-2957	83	15	statements	statement	NOUN
hassl-2957	83	16	.	.	PUNCT
hassl-2957	84	1	enofe	enofe	ADJ
hassl-2957	84	2	,	,	PUNCT
hassl-2957	84	3	edemenya	edemenya	NOUN
hassl-2957	84	4	,	,	PUNCT
hassl-2957	84	5	and	and	CCONJ
hassl-2957	84	6	osunbor	osunbor	NOUN
hassl-2957	84	7	(	(	PUNCT
hassl-2957	84	8	2015	2015	NUM
hassl-2957	84	9	)	)	PUNCT
hassl-2957	84	10	studied	study	VERB
hassl-2957	84	11	the	the	DET
hassl-2957	84	12	impact	impact	NOUN
hassl-2957	84	13	of	of	ADP
hassl-2957	84	14	accounting	accounting	NOUN
hassl-2957	84	15	ethics	ethic	NOUN
hassl-2957	84	16	in	in	ADP
hassl-2957	84	17	nigerian	nigerian	ADJ
hassl-2957	84	18	financial	financial	ADJ
hassl-2957	84	19	reports	report	NOUN
hassl-2957	84	20	.	.	PUNCT
hassl-2957	85	1	similarly	similarly	ADV
hassl-2957	85	2	,	,	PUNCT
hassl-2957	85	3	akpanuko	akpanuko	PROPN
hassl-2957	85	4	and	and	CCONJ
hassl-2957	85	5	umoren	umoren	PROPN
hassl-2957	85	6	(	(	PUNCT
hassl-2957	85	7	2018	2018	NUM
hassl-2957	85	8	)	)	PUNCT
hassl-2957	85	9	explored	explore	VERB
hassl-2957	85	10	the	the	DET
hassl-2957	85	11	influence	influence	NOUN
hassl-2957	85	12	of	of	ADP
hassl-2957	85	13	creative	creative	ADJ
hassl-2957	85	14	accounting	accounting	NOUN
hassl-2957	85	15	on	on	ADP
hassl-2957	85	16	the	the	DET
hassl-2957	85	17	credibility	credibility	NOUN
hassl-2957	85	18	of	of	ADP
hassl-2957	85	19	accounting	accounting	NOUN
hassl-2957	85	20	reports	report	NOUN
hassl-2957	85	21	.	.	PUNCT
hassl-2957	86	1	omoolorun	omoolorun	ADJ
hassl-2957	86	2	and	and	CCONJ
hassl-2957	86	3	abilogun	abilogun	PROPN
hassl-2957	86	4	(	(	PUNCT
hassl-2957	86	5	2017	2017	NUM
hassl-2957	86	6	)	)	PUNCT
hassl-2957	86	7	conceptually	conceptually	ADV
hassl-2957	86	8	reviewed	review	VERB
hassl-2957	86	9	and	and	CCONJ
hassl-2957	86	10	found	find	VERB
hassl-2957	86	11	that	that	SCONJ
hassl-2957	86	12	fraud	fraud	NOUN
hassl-2957	86	13	-	-	PUNCT
hassl-2957	86	14	free	free	ADJ
hassl-2957	86	15	financial	financial	ADJ
hassl-2957	86	16	reports	report	NOUN
hassl-2957	86	17	had	have	VERB
hassl-2957	86	18	a	a	DET
hassl-2957	86	19	negative	negative	ADJ
hassl-2957	86	20	impact	impact	NOUN
hassl-2957	86	21	on	on	ADP
hassl-2957	86	22	business	business	NOUN
hassl-2957	86	23	.	.	PUNCT
hassl-2957	87	1	however	however	ADV
hassl-2957	87	2	,	,	PUNCT
hassl-2957	87	3	aifuwa	aifuwa	PROPN
hassl-2957	87	4	,	,	PUNCT
hassl-2957	87	5	embele	embele	PROPN
hassl-2957	87	6	,	,	PUNCT
hassl-2957	87	7	and	and	CCONJ
hassl-2957	87	8	saidu	saidu	ADJ
hassl-2957	87	9	(	(	PUNCT
hassl-2957	87	10	2018	2018	NUM
hassl-2957	87	11	)	)	PUNCT
hassl-2957	87	12	found	find	VERB
hassl-2957	87	13	that	that	SCONJ
hassl-2957	87	14	accounting	accounting	NOUN
hassl-2957	87	15	creativity	creativity	NOUN
hassl-2957	87	16	is	be	AUX
hassl-2957	87	17	a	a	DET
hassl-2957	87	18	euphemism	euphemism	NOUN
hassl-2957	87	19	and	and	CCONJ
hassl-2957	87	20	contributes	contribute	VERB
hassl-2957	87	21	to	to	ADP
hassl-2957	87	22	90	90	NUM
hassl-2957	87	23	%	%	NOUN
hassl-2957	87	24	of	of	ADP
hassl-2957	87	25	unfair	unfair	ADJ
hassl-2957	87	26	reporting	reporting	NOUN
hassl-2957	87	27	on	on	ADP
hassl-2957	87	28	company	company	NOUN
hassl-2957	87	29	operations	operation	NOUN
hassl-2957	87	30	.	.	PUNCT
hassl-2957	88	1	the	the	DET
hassl-2957	88	2	creativity	creativity	NOUN
hassl-2957	88	3	of	of	ADP
hassl-2957	88	4	such	such	ADJ
hassl-2957	88	5	practices	practice	NOUN
hassl-2957	88	6	is	be	AUX
hassl-2957	88	7	motivated	motivate	VERB
hassl-2957	88	8	by	by	ADP
hassl-2957	88	9	greed	greed	NOUN
hassl-2957	88	10	and	and	CCONJ
hassl-2957	88	11	intended	intend	VERB
hassl-2957	88	12	to	to	PART
hassl-2957	88	13	deceive	deceive	VERB
hassl-2957	88	14	the	the	DET
hassl-2957	88	15	public	public	ADJ
hassl-2957	88	16	,	,	PUNCT
hassl-2957	88	17	potential	potential	ADJ
hassl-2957	88	18	investors	investor	NOUN
hassl-2957	88	19	and	and	CCONJ
hassl-2957	88	20	shareholders	shareholder	NOUN
hassl-2957	88	21	and	and	CCONJ
hassl-2957	88	22	decrease	decrease	VERB
hassl-2957	88	23	the	the	DET
hassl-2957	88	24	rate	rate	NOUN
hassl-2957	88	25	of	of	ADP
hassl-2957	88	26	enterprise	enterprise	NOUN
hassl-2957	88	27	failures	failure	NOUN
hassl-2957	88	28	.	.	PUNCT
hassl-2957	89	1	however	however	ADV
hassl-2957	89	2	,	,	PUNCT
hassl-2957	89	3	the	the	DET
hassl-2957	89	4	study	study	NOUN
hassl-2957	89	5	found	find	VERB
hassl-2957	89	6	that	that	SCONJ
hassl-2957	89	7	numerous	numerous	ADJ
hassl-2957	89	8	regulations	regulation	NOUN
hassl-2957	89	9	without	without	ADP
hassl-2957	89	10	adequate	adequate	ADJ
hassl-2957	89	11	audits	audits	NOUN
hassl-2957	89	12	,	,	PUNCT
hassl-2957	89	13	penalties	penalty	NOUN
hassl-2957	89	14	or	or	CCONJ
hassl-2957	89	15	rewards	reward	NOUN
hassl-2957	89	16	reinforce	reinforce	VERB
hassl-2957	89	17	creative	creative	ADJ
hassl-2957	89	18	accounting	accounting	NOUN
hassl-2957	89	19	to	to	PART
hassl-2957	89	20	provide	provide	VERB
hassl-2957	89	21	the	the	DET
hassl-2957	89	22	basis	basis	NOUN
hassl-2957	89	23	for	for	ADP
hassl-2957	89	24	deceptive	deceptive	ADJ
hassl-2957	89	25	,	,	PUNCT
hassl-2957	89	26	aesthetic	aesthetic	ADJ
hassl-2957	89	27	and	and	CCONJ
hassl-2957	89	28	unfair	unfair	ADJ
hassl-2957	89	29	reporting	reporting	NOUN
hassl-2957	89	30	.	.	PUNCT
hassl-2957	90	1	2.3.3	2.3.3	X
hassl-2957	90	2	.	.	X
hassl-2957	90	3	comparability	comparability	NOUN
hassl-2957	90	4	comparability	comparability	NOUN
hassl-2957	90	5	is	be	AUX
hassl-2957	90	6	one	one	NUM
hassl-2957	90	7	of	of	ADP
hassl-2957	90	8	the	the	DET
hassl-2957	90	9	qualitative	qualitative	ADJ
hassl-2957	90	10	attributes	attribute	NOUN
hassl-2957	90	11	of	of	ADP
hassl-2957	90	12	increasingly	increasingly	ADV
hassl-2957	90	13	useful	useful	ADJ
hassl-2957	90	14	financial	financial	ADJ
hassl-2957	90	15	information	information	NOUN
hassl-2957	90	16	.	.	PUNCT
hassl-2957	91	1	it	it	PRON
hassl-2957	91	2	allows	allow	VERB
hassl-2957	91	3	users	user	NOUN
hassl-2957	91	4	to	to	PART
hassl-2957	91	5	compare	compare	VERB
hassl-2957	91	6	the	the	DET
hassl-2957	91	7	financial	financial	ADJ
hassl-2957	91	8	status	status	NOUN
hassl-2957	91	9	and	and	CCONJ
hassl-2957	91	10	performance	performance	NOUN
hassl-2957	91	11	across	across	ADP
hassl-2957	91	12	time	time	NOUN
hassl-2957	91	13	and	and	CCONJ
hassl-2957	91	14	across	across	ADP
hassl-2957	91	15	companies	company	NOUN
hassl-2957	91	16	.	.	PUNCT
hassl-2957	92	1	several	several	ADJ
hassl-2957	92	2	studies	study	NOUN
hassl-2957	92	3	have	have	AUX
hassl-2957	92	4	investigated	investigate	VERB
hassl-2957	92	5	this	this	DET
hassl-2957	92	6	issue	issue	NOUN
hassl-2957	92	7	.	.	PUNCT
hassl-2957	93	1	su	su	PROPN
hassl-2957	93	2	,	,	PUNCT
hassl-2957	93	3	yang	yang	PROPN
hassl-2957	93	4	,	,	PUNCT
hassl-2957	93	5	and	and	CCONJ
hassl-2957	93	6	dutta	dutta	PROPN
hassl-2957	93	7	(	(	PUNCT
hassl-2957	93	8	2018	2018	NUM
hassl-2957	93	9	)	)	PUNCT
hassl-2957	93	10	for	for	ADP
hassl-2957	93	11	instance	instance	NOUN
hassl-2957	93	12	,	,	PUNCT
hassl-2957	93	13	examined	examine	VERB
hassl-2957	93	14	debt	debt	NOUN
hassl-2957	93	15	capital	capital	NOUN
hassl-2957	93	16	cost	cost	NOUN
hassl-2957	93	17	and	and	CCONJ
hassl-2957	93	18	accounting	account	VERB
hassl-2957	93	19	information	information	NOUN
hassl-2957	93	20	comparability	comparability	NOUN
hassl-2957	93	21	on	on	ADP
hassl-2957	93	22	humanities	humanity	NOUN
hassl-2957	93	23	and	and	CCONJ
hassl-2957	93	24	social	social	ADJ
hassl-2957	93	25	sciences	science	NOUN
hassl-2957	93	26	letters	letter	NOUN
hassl-2957	93	27	,	,	PUNCT
hassl-2957	93	28	2022	2022	NUM
hassl-2957	93	29	,	,	PUNCT
hassl-2957	93	30	10(2	10(2	NUM
hassl-2957	93	31	):	):	PUNCT
hassl-2957	93	32	103	103	NUM
hassl-2957	93	33	-	-	SYM
hassl-2957	93	34	126	126	NUM
hassl-2957	93	35	107	107	NUM
hassl-2957	94	1	©	©	PROPN
hassl-2957	94	2	2022	2022	NUM
hassl-2957	94	3	conscientia	conscientia	PROPN
hassl-2957	94	4	beam	beam	PROPN
hassl-2957	94	5	.	.	PUNCT
hassl-2957	95	1	all	all	DET
hassl-2957	95	2	rights	right	NOUN
hassl-2957	95	3	reserved	reserve	VERB
hassl-2957	95	4	.	.	PUNCT
hassl-2957	96	1	financing	financing	NOUN
hassl-2957	96	2	costs	cost	NOUN
hassl-2957	96	3	in	in	ADP
hassl-2957	96	4	equity	equity	NOUN
hassl-2957	96	5	capital	capital	NOUN
hassl-2957	96	6	market	market	NOUN
hassl-2957	96	7	.	.	PUNCT
hassl-2957	97	1	similarly	similarly	ADV
hassl-2957	97	2	,	,	PUNCT
hassl-2957	97	3	chircop	chircop	PROPN
hassl-2957	97	4	,	,	PUNCT
hassl-2957	97	5	collins	collin	NOUN
hassl-2957	97	6	,	,	PUNCT
hassl-2957	97	7	hass	hass	ADV
hassl-2957	97	8	,	,	PUNCT
hassl-2957	97	9	and	and	CCONJ
hassl-2957	97	10	nguyen	nguyen	NOUN
hassl-2957	97	11	(	(	PUNCT
hassl-2957	97	12	2020	2020	NUM
hassl-2957	97	13	)	)	PUNCT
hassl-2957	97	14	examined	examine	VERB
hassl-2957	97	15	accounting	accounting	NOUN
hassl-2957	97	16	comparability	comparability	NOUN
hassl-2957	97	17	and	and	CCONJ
hassl-2957	97	18	innovative	innovative	ADJ
hassl-2957	97	19	performance	performance	NOUN
hassl-2957	97	20	of	of	ADP
hassl-2957	97	21	organizations	organization	NOUN
hassl-2957	97	22	and	and	CCONJ
hassl-2957	97	23	found	find	VERB
hassl-2957	97	24	that	that	SCONJ
hassl-2957	97	25	greater	great	ADJ
hassl-2957	97	26	accounting	accounting	NOUN
hassl-2957	97	27	benchmarks	benchmark	NOUN
hassl-2957	97	28	lead	lead	VERB
hassl-2957	97	29	to	to	ADP
hassl-2957	97	30	increased	increase	VERB
hassl-2957	97	31	ability	ability	NOUN
hassl-2957	97	32	to	to	PART
hassl-2957	97	33	predict	predict	VERB
hassl-2957	97	34	future	future	ADJ
hassl-2957	97	35	cash	cash	NOUN
hassl-2957	97	36	flows	flow	NOUN
hassl-2957	97	37	generated	generate	VERB
hassl-2957	97	38	by	by	ADP
hassl-2957	97	39	affiliated	affiliated	ADJ
hassl-2957	97	40	r&d	r&d	NOUN
hassl-2957	97	41	investments	investment	NOUN
hassl-2957	97	42	.	.	PUNCT
hassl-2957	98	1	ross	ross	PROPN
hassl-2957	98	2	,	,	PUNCT
hassl-2957	98	3	shi	shi	PROPN
hassl-2957	98	4	,	,	PUNCT
hassl-2957	98	5	and	and	CCONJ
hassl-2957	98	6	xie	xie	PROPN
hassl-2957	98	7	(	(	PUNCT
hassl-2957	98	8	2019	2019	NUM
hassl-2957	98	9	)	)	PUNCT
hassl-2957	98	10	examined	examine	VERB
hassl-2957	98	11	the	the	DET
hassl-2957	98	12	national	national	ADJ
hassl-2957	98	13	and	and	CCONJ
hassl-2957	98	14	company	company	NOUN
hassl-2957	98	15	-	-	PUNCT
hassl-2957	98	16	level	level	NOUN
hassl-2957	98	17	factors	factor	NOUN
hassl-2957	98	18	of	of	ADP
hassl-2957	98	19	a	a	DET
hassl-2957	98	20	comparison	comparison	NOUN
hassl-2957	98	21	of	of	ADP
hassl-2957	98	22	domestic	domestic	ADJ
hassl-2957	98	23	accounting	accounting	NOUN
hassl-2957	98	24	capabilities	capability	NOUN
hassl-2957	98	25	between	between	ADP
hassl-2957	98	26	the	the	DET
hassl-2957	98	27	16	16	NUM
hassl-2957	98	28	eu	eu	PROPN
hassl-2957	98	29	countries	country	NOUN
hassl-2957	98	30	and	and	CCONJ
hassl-2957	98	31	us	we	PRON
hassl-2957	98	32	,	,	PUNCT
hassl-2957	98	33	following	follow	VERB
hassl-2957	98	34	the	the	DET
hassl-2957	98	35	adoption	adoption	NOUN
hassl-2957	98	36	of	of	ADP
hassl-2957	98	37	international	international	ADJ
hassl-2957	98	38	financial	financial	ADJ
hassl-2957	98	39	reporting	reporting	NOUN
hassl-2957	98	40	standards	standard	NOUN
hassl-2957	98	41	.	.	PUNCT
hassl-2957	99	1	the	the	DET
hassl-2957	99	2	authors	author	NOUN
hassl-2957	99	3	found	find	VERB
hassl-2957	99	4	that	that	SCONJ
hassl-2957	99	5	domestic	domestic	ADJ
hassl-2957	99	6	companies	company	NOUN
hassl-2957	99	7	with	with	ADP
hassl-2957	99	8	regulatory	regulatory	ADJ
hassl-2957	99	9	accounting	accounting	NOUN
hassl-2957	99	10	,	,	PUNCT
hassl-2957	99	11	a	a	DET
hassl-2957	99	12	higher	high	ADJ
hassl-2957	99	13	quality	quality	NOUN
hassl-2957	99	14	public	public	ADJ
hassl-2957	99	15	auditor	auditor	NOUN
hassl-2957	99	16	work	work	NOUN
hassl-2957	99	17	environment	environment	NOUN
hassl-2957	99	18	,	,	PUNCT
hassl-2957	99	19	enforcement	enforcement	NOUN
hassl-2957	99	20	of	of	ADP
hassl-2957	99	21	more	more	ADV
hassl-2957	99	22	stringent	stringent	ADJ
hassl-2957	99	23	accounting	accounting	NOUN
hassl-2957	99	24	standards	standard	NOUN
hassl-2957	99	25	and	and	CCONJ
hassl-2957	99	26	greater	great	ADJ
hassl-2957	99	27	reliance	reliance	NOUN
hassl-2957	99	28	on	on	ADP
hassl-2957	99	29	capital	capital	NOUN
hassl-2957	99	30	market	market	NOUN
hassl-2957	99	31	financing	financing	NOUN
hassl-2957	99	32	had	have	VERB
hassl-2957	99	33	higher	high	ADJ
hassl-2957	99	34	domestic	domestic	ADJ
hassl-2957	99	35	comparability	comparability	NOUN
hassl-2957	99	36	.	.	PUNCT
hassl-2957	100	1	at	at	ADP
hassl-2957	100	2	the	the	DET
hassl-2957	100	3	company	company	NOUN
hassl-2957	100	4	level	level	NOUN
hassl-2957	100	5	,	,	PUNCT
hassl-2957	100	6	the	the	DET
hassl-2957	100	7	authors	author	NOUN
hassl-2957	100	8	found	find	VERB
hassl-2957	100	9	that	that	SCONJ
hassl-2957	100	10	larger	large	ADJ
hassl-2957	100	11	companies	company	NOUN
hassl-2957	100	12	which	which	PRON
hassl-2957	100	13	were	be	AUX
hassl-2957	100	14	less	less	ADV
hassl-2957	100	15	involved	involved	ADJ
hassl-2957	100	16	in	in	ADP
hassl-2957	100	17	revenue	revenue	NOUN
hassl-2957	100	18	management	management	NOUN
hassl-2957	100	19	and	and	CCONJ
hassl-2957	100	20	with	with	ADP
hassl-2957	100	21	lower	low	ADJ
hassl-2957	100	22	volatility	volatility	NOUN
hassl-2957	100	23	of	of	ADP
hassl-2957	100	24	returns	return	NOUN
hassl-2957	100	25	on	on	ADP
hassl-2957	100	26	assets	asset	NOUN
hassl-2957	100	27	had	have	VERB
hassl-2957	100	28	higher	high	ADJ
hassl-2957	100	29	domestic	domestic	ADJ
hassl-2957	100	30	comparability	comparability	NOUN
hassl-2957	100	31	.	.	PUNCT
hassl-2957	101	1	2.3.4	2.3.4	X
hassl-2957	101	2	.	.	PUNCT
hassl-2957	101	3	verifiability	verifiability	NOUN
hassl-2957	101	4	verifiability	verifiability	NOUN
hassl-2957	101	5	is	be	AUX
hassl-2957	101	6	one	one	NUM
hassl-2957	101	7	of	of	ADP
hassl-2957	101	8	the	the	DET
hassl-2957	101	9	major	major	ADJ
hassl-2957	101	10	attributes	attribute	NOUN
hassl-2957	101	11	of	of	ADP
hassl-2957	101	12	sound	sound	ADJ
hassl-2957	101	13	financial	financial	ADJ
hassl-2957	101	14	reporting	reporting	NOUN
hassl-2957	101	15	.	.	PUNCT
hassl-2957	102	1	when	when	SCONJ
hassl-2957	102	2	financial	financial	ADJ
hassl-2957	102	3	statements	statement	NOUN
hassl-2957	102	4	are	be	AUX
hassl-2957	102	5	verifiable	verifiable	ADJ
hassl-2957	102	6	,	,	PUNCT
hassl-2957	102	7	this	this	PRON
hassl-2957	102	8	assures	assure	VERB
hassl-2957	102	9	users	user	NOUN
hassl-2957	102	10	that	that	SCONJ
hassl-2957	102	11	the	the	DET
hassl-2957	102	12	statements	statement	NOUN
hassl-2957	102	13	show	show	VERB
hassl-2957	102	14	a	a	DET
hassl-2957	102	15	fair	fair	ADJ
hassl-2957	102	16	representation	representation	NOUN
hassl-2957	102	17	of	of	ADP
hassl-2957	102	18	the	the	DET
hassl-2957	102	19	business	business	NOUN
hassl-2957	102	20	transactions	transaction	NOUN
hassl-2957	102	21	involved	involve	VERB
hassl-2957	102	22	.	.	PUNCT
hassl-2957	103	1	al	al	PROPN
hassl-2957	103	2	-	-	PUNCT
hassl-2957	103	3	waeli	waeli	PROPN
hassl-2957	103	4	,	,	PUNCT
hassl-2957	103	5	hanoon	hanoon	NOUN
hassl-2957	103	6	,	,	PUNCT
hassl-2957	103	7	ageeb	ageeb	PROPN
hassl-2957	103	8	,	,	PUNCT
hassl-2957	103	9	and	and	CCONJ
hassl-2957	103	10	idan	idan	PROPN
hassl-2957	103	11	(	(	PUNCT
hassl-2957	103	12	2020	2020	NUM
hassl-2957	103	13	)	)	PUNCT
hassl-2957	103	14	recommend	recommend	VERB
hassl-2957	103	15	that	that	SCONJ
hassl-2957	103	16	managements	management	NOUN
hassl-2957	103	17	create	create	VERB
hassl-2957	103	18	better	well	ADJ
hassl-2957	103	19	strategies	strategy	NOUN
hassl-2957	103	20	that	that	PRON
hassl-2957	103	21	can	can	AUX
hassl-2957	103	22	ensure	ensure	VERB
hassl-2957	103	23	the	the	DET
hassl-2957	103	24	effectiveness	effectiveness	NOUN
hassl-2957	103	25	and	and	CCONJ
hassl-2957	103	26	efficiency	efficiency	NOUN
hassl-2957	103	27	of	of	ADP
hassl-2957	103	28	internal	internal	ADJ
hassl-2957	103	29	control	control	NOUN
hassl-2957	103	30	.	.	PUNCT
hassl-2957	104	1	the	the	DET
hassl-2957	104	2	efficiency	efficiency	NOUN
hassl-2957	104	3	of	of	ADP
hassl-2957	104	4	the	the	DET
hassl-2957	104	5	accounting	accounting	NOUN
hassl-2957	104	6	information	information	NOUN
hassl-2957	104	7	system	system	NOUN
hassl-2957	104	8	helps	help	VERB
hassl-2957	104	9	to	to	PART
hassl-2957	104	10	improve	improve	VERB
hassl-2957	104	11	the	the	DET
hassl-2957	104	12	financial	financial	ADJ
hassl-2957	104	13	performance	performance	NOUN
hassl-2957	104	14	of	of	ADP
hassl-2957	104	15	the	the	DET
hassl-2957	104	16	company	company	NOUN
hassl-2957	104	17	.	.	PUNCT
hassl-2957	105	1	the	the	DET
hassl-2957	105	2	study	study	NOUN
hassl-2957	105	3	shows	show	VERB
hassl-2957	105	4	the	the	DET
hassl-2957	105	5	relationship	relationship	NOUN
hassl-2957	105	6	between	between	ADP
hassl-2957	105	7	accounting	account	VERB
hassl-2957	105	8	information	information	NOUN
hassl-2957	105	9	systems	system	NOUN
hassl-2957	105	10	and	and	CCONJ
hassl-2957	105	11	financial	financial	ADJ
hassl-2957	105	12	performance	performance	NOUN
hassl-2957	105	13	by	by	ADP
hassl-2957	105	14	using	use	VERB
hassl-2957	105	15	internal	internal	ADJ
hassl-2957	105	16	control	control	NOUN
hassl-2957	105	17	as	as	ADP
hassl-2957	105	18	an	an	DET
hassl-2957	105	19	intermediary	intermediary	NOUN
hassl-2957	105	20	.	.	PUNCT
hassl-2957	106	1	existing	exist	VERB
hassl-2957	106	2	research	research	NOUN
hassl-2957	106	3	gaps	gap	NOUN
hassl-2957	106	4	in	in	ADP
hassl-2957	106	5	the	the	DET
hassl-2957	106	6	context	context	NOUN
hassl-2957	106	7	of	of	ADP
hassl-2957	106	8	industrial	industrial	ADJ
hassl-2957	106	9	companies	company	NOUN
hassl-2957	106	10	are	be	AUX
hassl-2957	106	11	filled	fill	VERB
hassl-2957	106	12	with	with	ADP
hassl-2957	106	13	this	this	DET
hassl-2957	106	14	study	study	NOUN
hassl-2957	106	15	through	through	ADP
hassl-2957	106	16	the	the	DET
hassl-2957	106	17	provision	provision	NOUN
hassl-2957	106	18	of	of	ADP
hassl-2957	106	19	new	new	ADJ
hassl-2957	106	20	theoretical	theoretical	ADJ
hassl-2957	106	21	approaches	approach	NOUN
hassl-2957	106	22	and	and	CCONJ
hassl-2957	106	23	administrative	administrative	ADJ
hassl-2957	106	24	basis	basis	NOUN
hassl-2957	106	25	for	for	ADP
hassl-2957	106	26	future	future	ADJ
hassl-2957	106	27	studies	study	NOUN
hassl-2957	106	28	.	.	PUNCT
hassl-2957	107	1	kim	kim	PROPN
hassl-2957	107	2	-	-	PUNCT
hassl-2957	107	3	gina	gina	PROPN
hassl-2957	107	4	(	(	PUNCT
hassl-2957	107	5	2018	2018	NUM
hassl-2957	107	6	)	)	PUNCT
hassl-2957	107	7	examined	examine	VERB
hassl-2957	107	8	the	the	DET
hassl-2957	107	9	impact	impact	NOUN
hassl-2957	107	10	of	of	ADP
hassl-2957	107	11	the	the	DET
hassl-2957	107	12	licensee	licensee	NOUN
hassl-2957	107	13	’s	’s	PART
hassl-2957	107	14	accounting	accounting	NOUN
hassl-2957	107	15	system	system	NOUN
hassl-2957	107	16	and	and	CCONJ
hassl-2957	107	17	reporting	report	VERB
hassl-2957	107	18	flexibility	flexibility	NOUN
hassl-2957	107	19	on	on	ADP
hassl-2957	107	20	the	the	DET
hassl-2957	107	21	design	design	NOUN
hassl-2957	107	22	of	of	ADP
hassl-2957	107	23	different	different	ADJ
hassl-2957	107	24	key	key	ADJ
hassl-2957	107	25	audit	audit	NOUN
hassl-2957	107	26	conditions	condition	NOUN
hassl-2957	107	27	consisting	consist	VERB
hassl-2957	107	28	of	of	ADP
hassl-2957	107	29	the	the	DET
hassl-2957	107	30	scope	scope	NOUN
hassl-2957	107	31	of	of	ADP
hassl-2957	107	32	audit	audit	NOUN
hassl-2957	107	33	eligibility	eligibility	NOUN
hassl-2957	107	34	and	and	CCONJ
hassl-2957	107	35	penalties	penalty	NOUN
hassl-2957	107	36	for	for	ADP
hassl-2957	107	37	results	result	NOUN
hassl-2957	107	38	of	of	ADP
hassl-2957	107	39	financial	financial	ADJ
hassl-2957	107	40	information	information	NOUN
hassl-2957	107	41	.	.	PUNCT
hassl-2957	108	1	2.3.5	2.3.5	NUM
hassl-2957	108	2	.	.	PUNCT
hassl-2957	108	3	timeliness	timeliness	NOUN
hassl-2957	108	4	timely	timely	ADJ
hassl-2957	108	5	reporting	reporting	NOUN
hassl-2957	108	6	of	of	ADP
hassl-2957	108	7	financial	financial	ADJ
hassl-2957	108	8	information	information	NOUN
hassl-2957	108	9	is	be	AUX
hassl-2957	108	10	essential	essential	ADJ
hassl-2957	108	11	.	.	PUNCT
hassl-2957	109	1	the	the	DET
hassl-2957	109	2	longer	long	ADJ
hassl-2957	109	3	enterprises	enterprise	NOUN
hassl-2957	109	4	wait	wait	VERB
hassl-2957	109	5	to	to	PART
hassl-2957	109	6	publish	publish	VERB
hassl-2957	109	7	their	their	PRON
hassl-2957	109	8	annual	annual	ADJ
hassl-2957	109	9	reports	report	NOUN
hassl-2957	109	10	and	and	CCONJ
hassl-2957	109	11	financial	financial	ADJ
hassl-2957	109	12	statements	statement	NOUN
hassl-2957	109	13	,	,	PUNCT
hassl-2957	109	14	the	the	DET
hassl-2957	109	15	more	more	ADJ
hassl-2957	109	16	information	information	NOUN
hassl-2957	109	17	they	they	PRON
hassl-2957	109	18	hold	hold	VERB
hassl-2957	109	19	and	and	CCONJ
hassl-2957	109	20	the	the	DET
hassl-2957	109	21	less	less	ADV
hassl-2957	109	22	useful	useful	ADJ
hassl-2957	109	23	it	it	PRON
hassl-2957	109	24	becomes	become	VERB
hassl-2957	109	25	.	.	PUNCT
hassl-2957	110	1	several	several	ADJ
hassl-2957	110	2	studies	study	NOUN
hassl-2957	110	3	have	have	AUX
hassl-2957	110	4	been	be	AUX
hassl-2957	110	5	conducted	conduct	VERB
hassl-2957	110	6	on	on	ADP
hassl-2957	110	7	timeliness	timeliness	NOUN
hassl-2957	110	8	in	in	ADP
hassl-2957	110	9	financial	financial	ADJ
hassl-2957	110	10	reporting	reporting	NOUN
hassl-2957	110	11	.	.	PUNCT
hassl-2957	111	1	abernathy	abernathy	PROPN
hassl-2957	111	2	,	,	PUNCT
hassl-2957	111	3	beyer	beyer	PROPN
hassl-2957	111	4	,	,	PUNCT
hassl-2957	111	5	masli	masli	PROPN
hassl-2957	111	6	,	,	PUNCT
hassl-2957	111	7	and	and	CCONJ
hassl-2957	111	8	stefaniak	stefaniak	PROPN
hassl-2957	111	9	(	(	PUNCT
hassl-2957	111	10	2014	2014	NUM
hassl-2957	111	11	)	)	PUNCT
hassl-2957	111	12	for	for	ADP
hassl-2957	111	13	instance	instance	NOUN
hassl-2957	111	14	,	,	PUNCT
hassl-2957	111	15	examined	examine	VERB
hassl-2957	111	16	the	the	DET
hassl-2957	111	17	link	link	NOUN
hassl-2957	111	18	between	between	ADP
hassl-2957	111	19	financial	financial	ADJ
hassl-2957	111	20	expertise	expertise	NOUN
hassl-2957	111	21	and	and	CCONJ
hassl-2957	111	22	financial	financial	ADJ
hassl-2957	111	23	reporting	reporting	NOUN
hassl-2957	111	24	timeliness	timeliness	NOUN
hassl-2957	111	25	,	,	PUNCT
hassl-2957	111	26	and	and	CCONJ
hassl-2957	111	27	expanded	expand	VERB
hassl-2957	111	28	the	the	DET
hassl-2957	111	29	discussion	discussion	NOUN
hassl-2957	111	30	by	by	ADP
hassl-2957	111	31	examining	examine	VERB
hassl-2957	111	32	how	how	SCONJ
hassl-2957	111	33	accounting	accounting	NOUN
hassl-2957	111	34	expertise	expertise	NOUN
hassl-2957	111	35	such	such	ADJ
hassl-2957	111	36	as	as	ADP
hassl-2957	111	37	public	public	ADJ
hassl-2957	111	38	accounting	accounting	NOUN
hassl-2957	111	39	or	or	CCONJ
hassl-2957	111	40	chief	chief	ADJ
hassl-2957	111	41	financial	financial	ADJ
hassl-2957	111	42	officers	officer	NOUN
hassl-2957	111	43	(	(	PUNCT
hassl-2957	111	44	cfo	cfo	PROPN
hassl-2957	111	45	)	)	PUNCT
hassl-2957	111	46	affect	affect	VERB
hassl-2957	111	47	timeliness	timeliness	NOUN
hassl-2957	111	48	.	.	PUNCT
hassl-2957	112	1	the	the	DET
hassl-2957	112	2	results	result	NOUN
hassl-2957	112	3	suggested	suggest	VERB
hassl-2957	112	4	that	that	SCONJ
hassl-2957	112	5	ac	ac	PROPN
hassl-2957	112	6	(	(	PUNCT
hassl-2957	112	7	audit	audit	PROPN
hassl-2957	112	8	committee	committee	NOUN
hassl-2957	112	9	)	)	PUNCT
hassl-2957	112	10	accounting	account	VERB
hassl-2957	112	11	financial	financial	ADJ
hassl-2957	112	12	expertise	expertise	NOUN
hassl-2957	112	13	contributes	contribute	VERB
hassl-2957	112	14	to	to	AUX
hassl-2957	112	15	ac	ac	VERB
hassl-2957	112	16	performance	performance	NOUN
hassl-2957	112	17	by	by	ADP
hassl-2957	112	18	enhancing	enhance	VERB
hassl-2957	112	19	the	the	DET
hassl-2957	112	20	timeliness	timeliness	NOUN
hassl-2957	112	21	of	of	ADP
hassl-2957	112	22	financial	financial	ADJ
hassl-2957	112	23	information	information	NOUN
hassl-2957	112	24	.	.	PUNCT
hassl-2957	113	1	in	in	ADP
hassl-2957	113	2	addition	addition	NOUN
hassl-2957	113	3	,	,	PUNCT
hassl-2957	113	4	this	this	DET
hassl-2957	113	5	study	study	NOUN
hassl-2957	113	6	highlighted	highlight	VERB
hassl-2957	113	7	how	how	SCONJ
hassl-2957	113	8	the	the	DET
hassl-2957	113	9	personal	personal	ADJ
hassl-2957	113	10	characteristics	characteristic	NOUN
hassl-2957	113	11	of	of	ADP
hassl-2957	113	12	accounting	accounting	NOUN
hassl-2957	113	13	professionals	professional	NOUN
hassl-2957	113	14	influence	influence	VERB
hassl-2957	113	15	their	their	PRON
hassl-2957	113	16	contributions	contribution	NOUN
hassl-2957	113	17	to	to	ADP
hassl-2957	113	18	ac	ac	PROPN
hassl-2957	113	19	performance	performance	NOUN
hassl-2957	113	20	.	.	PUNCT
hassl-2957	114	1	in	in	ADP
hassl-2957	114	2	addition	addition	NOUN
hassl-2957	114	3	,	,	PUNCT
hassl-2957	114	4	iyoha	iyoha	PROPN
hassl-2957	114	5	(	(	PUNCT
hassl-2957	114	6	2012	2012	NUM
hassl-2957	114	7	)	)	PUNCT
hassl-2957	114	8	examined	examine	VERB
hassl-2957	114	9	how	how	SCONJ
hassl-2957	114	10	company	company	NOUN
hassl-2957	114	11	attributes	attribute	VERB
hassl-2957	114	12	influence	influence	NOUN
hassl-2957	114	13	timeliness	timeliness	NOUN
hassl-2957	114	14	in	in	ADP
hassl-2957	114	15	nigeria	nigeria	PROPN
hassl-2957	114	16	.	.	PUNCT
hassl-2957	115	1	the	the	DET
hassl-2957	115	2	results	result	NOUN
hassl-2957	115	3	showed	show	VERB
hassl-2957	115	4	that	that	SCONJ
hassl-2957	115	5	the	the	DET
hassl-2957	115	6	age	age	NOUN
hassl-2957	115	7	of	of	ADP
hassl-2957	115	8	a	a	DET
hassl-2957	115	9	company	company	NOUN
hassl-2957	115	10	is	be	AUX
hassl-2957	115	11	a	a	DET
hassl-2957	115	12	key	key	ADJ
hassl-2957	115	13	factor	factor	NOUN
hassl-2957	115	14	that	that	PRON
hassl-2957	115	15	enhances	enhance	VERB
hassl-2957	115	16	the	the	DET
hassl-2957	115	17	overall	overall	ADJ
hassl-2957	115	18	quality	quality	NOUN
hassl-2957	115	19	of	of	ADP
hassl-2957	115	20	reporting	reporting	NOUN
hassl-2957	115	21	timeliness	timeliness	NOUN
hassl-2957	115	22	.	.	PUNCT
hassl-2957	116	1	it	it	PRON
hassl-2957	116	2	also	also	ADV
hassl-2957	116	3	found	find	VERB
hassl-2957	116	4	significant	significant	ADJ
hassl-2957	116	5	differences	difference	NOUN
hassl-2957	116	6	in	in	ADP
hassl-2957	116	7	timeliness	timeliness	NOUN
hassl-2957	116	8	among	among	ADP
hassl-2957	116	9	industries	industry	NOUN
hassl-2957	116	10	in	in	ADP
hassl-2957	116	11	nigeria	nigeria	PROPN
hassl-2957	116	12	.	.	PUNCT
hassl-2957	117	1	it	it	PRON
hassl-2957	117	2	was	be	AUX
hassl-2957	117	3	found	find	VERB
hassl-2957	117	4	that	that	SCONJ
hassl-2957	117	5	the	the	DET
hassl-2957	117	6	banking	banking	NOUN
hassl-2957	117	7	sector	sector	NOUN
hassl-2957	117	8	was	be	AUX
hassl-2957	117	9	able	able	ADJ
hassl-2957	117	10	to	to	PART
hassl-2957	117	11	report	report	VERB
hassl-2957	117	12	financial	financial	ADJ
hassl-2957	117	13	standings	standing	NOUN
hassl-2957	117	14	in	in	ADP
hassl-2957	117	15	a	a	DET
hassl-2957	117	16	timely	timely	ADJ
hassl-2957	117	17	manner	manner	NOUN
hassl-2957	117	18	.	.	PUNCT
hassl-2957	118	1	there	there	PRON
hassl-2957	118	2	are	be	VERB
hassl-2957	118	3	sufficient	sufficient	ADJ
hassl-2957	118	4	rules	rule	NOUN
hassl-2957	118	5	and	and	CCONJ
hassl-2957	118	6	regulations	regulation	NOUN
hassl-2957	118	7	to	to	PART
hassl-2957	118	8	ensure	ensure	VERB
hassl-2957	118	9	timely	timely	ADJ
hassl-2957	118	10	and	and	CCONJ
hassl-2957	118	11	quality	quality	NOUN
hassl-2957	118	12	reporting	reporting	NOUN
hassl-2957	118	13	in	in	ADP
hassl-2957	118	14	nigeria	nigeria	PROPN
hassl-2957	118	15	,	,	PUNCT
hassl-2957	118	16	where	where	SCONJ
hassl-2957	118	17	delays	delay	NOUN
hassl-2957	118	18	can	can	AUX
hassl-2957	118	19	be	be	AUX
hassl-2957	118	20	reduced	reduce	VERB
hassl-2957	118	21	through	through	ADP
hassl-2957	118	22	strict	strict	ADJ
hassl-2957	118	23	enforcement	enforcement	NOUN
hassl-2957	118	24	.	.	PUNCT
hassl-2957	119	1	2.3.6	2.3.6	NUM
hassl-2957	119	2	.	.	PUNCT
hassl-2957	119	3	understandability	understandability	NOUN
hassl-2957	119	4	transactions	transaction	NOUN
hassl-2957	119	5	must	must	AUX
hassl-2957	119	6	be	be	AUX
hassl-2957	119	7	reported	report	VERB
hassl-2957	119	8	in	in	ADP
hassl-2957	119	9	statements	statement	NOUN
hassl-2957	119	10	so	so	SCONJ
hassl-2957	119	11	that	that	SCONJ
hassl-2957	119	12	users	user	NOUN
hassl-2957	119	13	have	have	VERB
hassl-2957	119	14	sufficient	sufficient	ADJ
hassl-2957	119	15	knowledge	knowledge	NOUN
hassl-2957	119	16	to	to	PART
hassl-2957	119	17	be	be	AUX
hassl-2957	119	18	used	use	VERB
hassl-2957	119	19	appropriately	appropriately	ADV
hassl-2957	119	20	for	for	ADP
hassl-2957	119	21	business	business	NOUN
hassl-2957	119	22	,	,	PUNCT
hassl-2957	119	23	economic	economic	ADJ
hassl-2957	119	24	activities	activity	NOUN
hassl-2957	119	25	and	and	CCONJ
hassl-2957	119	26	general	general	ADJ
hassl-2957	119	27	accounting	accounting	NOUN
hassl-2957	119	28	;	;	PUNCT
hassl-2957	119	29	where	where	SCONJ
hassl-2957	119	30	users	user	NOUN
hassl-2957	119	31	can	can	AUX
hassl-2957	119	32	study	study	VERB
hassl-2957	119	33	the	the	DET
hassl-2957	119	34	information	information	NOUN
hassl-2957	119	35	with	with	ADP
hassl-2957	119	36	reasonable	reasonable	ADJ
hassl-2957	119	37	care	care	NOUN
hassl-2957	119	38	.	.	PUNCT
hassl-2957	120	1	several	several	ADJ
hassl-2957	120	2	researchers	researcher	NOUN
hassl-2957	120	3	like	like	ADP
hassl-2957	120	4	ewer	ewer	NOUN
hassl-2957	120	5	(	(	PUNCT
hassl-2957	120	6	2007	2007	NUM
hassl-2957	120	7	)	)	PUNCT
hassl-2957	120	8	and	and	CCONJ
hassl-2957	120	9	nobes	nobe	NOUN
hassl-2957	120	10	(	(	PUNCT
hassl-2957	120	11	2016	2016	NUM
hassl-2957	120	12	)	)	PUNCT
hassl-2957	120	13	examined	examine	VERB
hassl-2957	120	14	this	this	DET
hassl-2957	120	15	issue	issue	NOUN
hassl-2957	120	16	from	from	ADP
hassl-2957	120	17	various	various	ADJ
hassl-2957	120	18	perspectives	perspective	NOUN
hassl-2957	120	19	.	.	PUNCT
hassl-2957	121	1	jones	jones	PROPN
hassl-2957	121	2	and	and	CCONJ
hassl-2957	121	3	smith	smith	PROPN
hassl-2957	121	4	(	(	PUNCT
hassl-2957	121	5	2014	2014	NUM
hassl-2957	121	6	)	)	PUNCT
hassl-2957	121	7	compared	compare	VERB
hassl-2957	121	8	alternative	alternative	ADJ
hassl-2957	121	9	and	and	CCONJ
hassl-2957	121	10	traditional	traditional	ADJ
hassl-2957	121	11	approaches	approach	NOUN
hassl-2957	121	12	to	to	PART
hassl-2957	121	13	measure	measure	VERB
hassl-2957	121	14	the	the	DET
hassl-2957	121	15	understandability	understandability	NOUN
hassl-2957	121	16	of	of	ADP
hassl-2957	121	17	financial	financial	ADJ
hassl-2957	121	18	narratives	narrative	NOUN
hassl-2957	121	19	,	,	PUNCT
hassl-2957	121	20	assessing	assess	VERB
hassl-2957	121	21	these	these	DET
hassl-2957	121	22	understandings	understanding	NOUN
hassl-2957	121	23	in	in	ADP
hassl-2957	121	24	a	a	DET
hassl-2957	121	25	way	way	NOUN
hassl-2957	121	26	which	which	PRON
hassl-2957	121	27	had	have	AUX
hassl-2957	121	28	never	never	ADV
hassl-2957	121	29	been	be	AUX
hassl-2957	121	30	applied	apply	VERB
hassl-2957	121	31	in	in	ADP
hassl-2957	121	32	accounting	accounting	NOUN
hassl-2957	121	33	before	before	ADV
hassl-2957	121	34	.	.	PUNCT
hassl-2957	122	1	it	it	PRON
hassl-2957	122	2	allowed	allow	VERB
hassl-2957	122	3	researchers	researcher	NOUN
hassl-2957	122	4	to	to	PART
hassl-2957	122	5	assess	assess	VERB
hassl-2957	122	6	the	the	DET
hassl-2957	122	7	communicative	communicative	ADJ
hassl-2957	122	8	effectiveness	effectiveness	NOUN
hassl-2957	122	9	of	of	ADP
hassl-2957	122	10	the	the	DET
hassl-2957	122	11	use	use	NOUN
hassl-2957	122	12	of	of	ADP
hassl-2957	122	13	annual	annual	ADJ
hassl-2957	122	14	reports	report	NOUN
hassl-2957	122	15	and	and	CCONJ
hassl-2957	122	16	prospectuses	prospectus	NOUN
hassl-2957	122	17	whereby	whereby	SCONJ
hassl-2957	122	18	the	the	DET
hassl-2957	122	19	strength	strength	NOUN
hassl-2957	122	20	and	and	CCONJ
hassl-2957	122	21	weakness	weakness	NOUN
hassl-2957	122	22	of	of	ADP
hassl-2957	122	23	various	various	ADJ
hassl-2957	122	24	types	type	NOUN
hassl-2957	122	25	of	of	ADP
hassl-2957	122	26	narratives	narrative	NOUN
hassl-2957	122	27	could	could	AUX
hassl-2957	122	28	be	be	AUX
hassl-2957	122	29	analyzed	analyze	VERB
hassl-2957	122	30	.	.	PUNCT
hassl-2957	123	1	the	the	DET
hassl-2957	123	2	researchers	researcher	NOUN
hassl-2957	123	3	recommended	recommend	VERB
hassl-2957	123	4	that	that	SCONJ
hassl-2957	123	5	further	further	ADJ
hassl-2957	123	6	studies	study	NOUN
hassl-2957	123	7	were	be	AUX
hassl-2957	123	8	required	require	VERB
hassl-2957	123	9	,	,	PUNCT
hassl-2957	123	10	especially	especially	ADV
hassl-2957	123	11	using	use	VERB
hassl-2957	123	12	mit	mit	NOUN
hassl-2957	123	13	tests	test	NOUN
hassl-2957	123	14	.	.	PUNCT
hassl-2957	124	1	according	accord	VERB
hassl-2957	124	2	to	to	ADP
hassl-2957	124	3	avi	avi	NOUN
hassl-2957	124	4	(	(	PUNCT
hassl-2957	124	5	2018	2018	NUM
hassl-2957	124	6	)	)	PUNCT
hassl-2957	124	7	financial	financial	ADJ
hassl-2957	124	8	reporting	reporting	NOUN
hassl-2957	124	9	statements	statement	NOUN
hassl-2957	124	10	(	(	PUNCT
hassl-2957	124	11	frs	frs	PROPN
hassl-2957	124	12	)	)	PUNCT
hassl-2957	124	13	using	use	VERB
hassl-2957	124	14	the	the	DET
hassl-2957	124	15	conceptual	conceptual	ADJ
hassl-2957	124	16	humanities	humanity	NOUN
hassl-2957	124	17	and	and	CCONJ
hassl-2957	124	18	social	social	ADJ
hassl-2957	124	19	sciences	science	NOUN
hassl-2957	124	20	letters	letter	NOUN
hassl-2957	124	21	,	,	PUNCT
hassl-2957	124	22	2022	2022	NUM
hassl-2957	124	23	,	,	PUNCT
hassl-2957	124	24	10(2	10(2	NUM
hassl-2957	124	25	):	):	PUNCT
hassl-2957	124	26	103	103	NUM
hassl-2957	124	27	-	-	SYM
hassl-2957	124	28	126	126	NUM
hassl-2957	124	29	108	108	NUM
hassl-2957	124	30	©	©	PROPN
hassl-2957	124	31	2022	2022	NUM
hassl-2957	124	32	conscientia	conscientia	PROPN
hassl-2957	124	33	beam	beam	PROPN
hassl-2957	124	34	.	.	PUNCT
hassl-2957	125	1	all	all	DET
hassl-2957	125	2	rights	right	NOUN
hassl-2957	125	3	reserved	reserve	VERB
hassl-2957	125	4	.	.	PUNCT
hassl-2957	126	1	framework	framework	NOUN
hassl-2957	126	2	explain	explain	VERB
hassl-2957	126	3	that	that	SCONJ
hassl-2957	126	4	understandability	understandability	NOUN
hassl-2957	126	5	underlies	underlie	VERB
hassl-2957	126	6	the	the	DET
hassl-2957	126	7	basic	basic	ADJ
hassl-2957	126	8	principles	principle	NOUN
hassl-2957	126	9	of	of	ADP
hassl-2957	126	10	financial	financial	ADJ
hassl-2957	126	11	reporting	reporting	NOUN
hassl-2957	126	12	.	.	PUNCT
hassl-2957	127	1	although	although	SCONJ
hassl-2957	127	2	the	the	DET
hassl-2957	127	3	document	document	NOUN
hassl-2957	127	4	highlights	highlight	VERB
hassl-2957	127	5	how	how	SCONJ
hassl-2957	127	6	this	this	DET
hassl-2957	127	7	hypothesis	hypothesis	NOUN
hassl-2957	127	8	represents	represent	VERB
hassl-2957	127	9	a	a	DET
hassl-2957	127	10	key	key	ADJ
hassl-2957	127	11	element	element	NOUN
hassl-2957	127	12	,	,	PUNCT
hassl-2957	127	13	the	the	DET
hassl-2957	127	14	level	level	NOUN
hassl-2957	127	15	of	of	ADP
hassl-2957	127	16	relevance	relevance	NOUN
hassl-2957	127	17	is	be	AUX
hassl-2957	127	18	slightly	slightly	ADV
hassl-2957	127	19	lower	low	ADJ
hassl-2957	127	20	than	than	ADP
hassl-2957	127	21	the	the	DET
hassl-2957	127	22	basic	basic	ADJ
hassl-2957	127	23	qualitative	qualitative	ADJ
hassl-2957	127	24	characteristics	characteristic	NOUN
hassl-2957	127	25	there	there	PRON
hassl-2957	127	26	is	be	VERB
hassl-2957	127	27	an	an	DET
hassl-2957	127	28	honest	honest	ADJ
hassl-2957	127	29	measurement	measurement	NOUN
hassl-2957	127	30	of	of	ADP
hassl-2957	127	31	the	the	DET
hassl-2957	127	32	factual	factual	ADJ
hassl-2957	127	33	economic	economic	ADJ
hassl-2957	127	34	subject	subject	NOUN
hassl-2957	127	35	of	of	ADP
hassl-2957	127	36	accounting	accounting	NOUN
hassl-2957	127	37	.	.	PUNCT
hassl-2957	128	1	in	in	ADP
hassl-2957	128	2	addition	addition	NOUN
hassl-2957	128	3	to	to	ADP
hassl-2957	128	4	these	these	DET
hassl-2957	128	5	standards	standard	NOUN
hassl-2957	128	6	,	,	PUNCT
hassl-2957	128	7	the	the	DET
hassl-2957	128	8	ifrs	ifrs	ADJ
hassl-2957	128	9	conceptual	conceptual	ADJ
hassl-2957	128	10	framework	framework	NOUN
hassl-2957	128	11	(	(	PUNCT
hassl-2957	128	12	nobes	nobes	PROPN
hassl-2957	128	13	.	.	PUNCT
hassl-2957	128	14	&	&	CCONJ
hassl-2957	128	15	stadler	stadler	PROPN
hassl-2957	128	16	,	,	PUNCT
hassl-2957	128	17	2015	2015	NUM
hassl-2957	128	18	)	)	PUNCT
hassl-2957	128	19	identified	identify	VERB
hassl-2957	128	20	qualitative	qualitative	ADJ
hassl-2957	128	21	attributes	attribute	NOUN
hassl-2957	128	22	that	that	PRON
hassl-2957	128	23	enhance	enhance	VERB
hassl-2957	128	24	efficacy	efficacy	NOUN
hassl-2957	128	25	,	,	PUNCT
hassl-2957	128	26	comparability	comparability	NOUN
hassl-2957	128	27	,	,	PUNCT
hassl-2957	128	28	understandability	understandability	NOUN
hassl-2957	128	29	,	,	PUNCT
hassl-2957	128	30	verifiability	verifiability	NOUN
hassl-2957	128	31	and	and	CCONJ
hassl-2957	128	32	timeliness	timeliness	NOUN
hassl-2957	128	33	.	.	PUNCT
hassl-2957	129	1	it	it	PRON
hassl-2957	129	2	should	should	AUX
hassl-2957	129	3	be	be	AUX
hassl-2957	129	4	noted	note	VERB
hassl-2957	129	5	that	that	SCONJ
hassl-2957	129	6	these	these	DET
hassl-2957	129	7	latter	latter	ADJ
hassl-2957	129	8	features	feature	NOUN
hassl-2957	129	9	are	be	AUX
hassl-2957	129	10	irrelevant	irrelevant	ADJ
hassl-2957	129	11	;	;	PUNCT
hassl-2957	129	12	they	they	PRON
hassl-2957	129	13	have	have	AUX
hassl-2957	129	14	however	however	ADV
hassl-2957	129	15	,	,	PUNCT
hassl-2957	129	16	been	be	AUX
hassl-2957	129	17	identified	identify	VERB
hassl-2957	129	18	as	as	ADP
hassl-2957	129	19	indispensable	indispensable	ADJ
hassl-2957	129	20	principles	principle	NOUN
hassl-2957	129	21	for	for	ADP
hassl-2957	129	22	improving	improve	VERB
hassl-2957	129	23	communication	communication	NOUN
hassl-2957	129	24	in	in	ADP
hassl-2957	129	25	organizations	organization	NOUN
hassl-2957	129	26	.	.	PUNCT
hassl-2957	130	1	2.4	2.4	NUM
hassl-2957	130	2	.	.	PUNCT
hassl-2957	131	1	business	business	NOUN
hassl-2957	131	2	model	model	NOUN
hassl-2957	131	3	the	the	DET
hassl-2957	131	4	business	business	NOUN
hassl-2957	131	5	model	model	NOUN
hassl-2957	131	6	is	be	AUX
hassl-2957	131	7	seldom	seldom	ADV
hassl-2957	131	8	discussed	discuss	VERB
hassl-2957	131	9	in	in	ADP
hassl-2957	131	10	current	current	ADJ
hassl-2957	131	11	financial	financial	ADJ
hassl-2957	131	12	reporting	reporting	NOUN
hassl-2957	131	13	research	research	NOUN
hassl-2957	131	14	studies	study	NOUN
hassl-2957	131	15	.	.	PUNCT
hassl-2957	132	1	however	however	ADV
hassl-2957	132	2	,	,	PUNCT
hassl-2957	132	3	it	it	PRON
hassl-2957	132	4	is	be	AUX
hassl-2957	132	5	not	not	PART
hassl-2957	132	6	always	always	ADV
hassl-2957	132	7	clear	clear	ADJ
hassl-2957	132	8	why	why	SCONJ
hassl-2957	132	9	it	it	PRON
hassl-2957	132	10	is	be	AUX
hassl-2957	132	11	neglected	neglect	VERB
hassl-2957	132	12	.	.	PUNCT
hassl-2957	133	1	it	it	PRON
hassl-2957	133	2	is	be	AUX
hassl-2957	133	3	time	time	NOUN
hassl-2957	133	4	for	for	ADP
hassl-2957	133	5	a	a	DET
hassl-2957	133	6	change	change	NOUN
hassl-2957	133	7	and	and	CCONJ
hassl-2957	133	8	this	this	DET
hassl-2957	133	9	discussion	discussion	NOUN
hassl-2957	133	10	will	will	AUX
hassl-2957	133	11	be	be	AUX
hassl-2957	133	12	part	part	NOUN
hassl-2957	133	13	of	of	ADP
hassl-2957	133	14	the	the	DET
hassl-2957	133	15	revised	revise	VERB
hassl-2957	133	16	conceptual	conceptual	ADJ
hassl-2957	133	17	framework	framework	NOUN
hassl-2957	133	18	.	.	PUNCT
hassl-2957	134	1	recent	recent	ADJ
hassl-2957	134	2	studies	study	NOUN
hassl-2957	134	3	have	have	AUX
hassl-2957	134	4	discussed	discuss	VERB
hassl-2957	134	5	the	the	DET
hassl-2957	134	6	importance	importance	NOUN
hassl-2957	134	7	of	of	ADP
hassl-2957	134	8	the	the	DET
hassl-2957	134	9	business	business	NOUN
hassl-2957	134	10	model	model	NOUN
hassl-2957	134	11	,	,	PUNCT
hassl-2957	134	12	such	such	ADJ
hassl-2957	134	13	as	as	ADP
hassl-2957	134	14	the	the	DET
hassl-2957	134	15	sustainability	sustainability	NOUN
hassl-2957	134	16	model	model	NOUN
hassl-2957	134	17	(	(	PUNCT
hassl-2957	134	18	krishna	krishna	PROPN
hassl-2957	134	19	,	,	PUNCT
hassl-2957	134	20	dangayach	dangayach	NOUN
hassl-2957	134	21	,	,	PUNCT
hassl-2957	134	22	&	&	CCONJ
hassl-2957	134	23	jainabc	jainabc	PROPN
hassl-2957	134	24	,	,	PUNCT
hassl-2957	134	25	2011	2011	NUM
hassl-2957	134	26	)	)	PUNCT
hassl-2957	134	27	;	;	PUNCT
hassl-2957	134	28	business	business	NOUN
hassl-2957	134	29	ethics	ethic	NOUN
hassl-2957	134	30	and	and	CCONJ
hassl-2957	134	31	social	social	ADJ
hassl-2957	134	32	sustainability	sustainability	NOUN
hassl-2957	134	33	model	model	NOUN
hassl-2957	134	34	incorporating	incorporate	VERB
hassl-2957	134	35	block	block	NOUN
hassl-2957	134	36	chain	chain	NOUN
hassl-2957	134	37	technology	technology	NOUN
hassl-2957	134	38	(	(	PUNCT
hassl-2957	134	39	ronaghi	ronaghi	PROPN
hassl-2957	134	40	and	and	CCONJ
hassl-2957	134	41	mosakhani	mosakhani	PROPN
hassl-2957	134	42	,	,	PUNCT
hassl-2957	134	43	2021	2021	NUM
hassl-2957	134	44	)	)	PUNCT
hassl-2957	134	45	and	and	CCONJ
hassl-2957	134	46	trade	trade	NOUN
hassl-2957	134	47	relationship	relationship	NOUN
hassl-2957	134	48	trust	trust	NOUN
hassl-2957	134	49	and	and	CCONJ
hassl-2957	134	50	commitment	commitment	NOUN
hassl-2957	134	51	in	in	ADP
hassl-2957	134	52	corporate	corporate	ADJ
hassl-2957	134	53	ethical	ethical	ADJ
hassl-2957	134	54	management	management	NOUN
hassl-2957	134	55	(	(	PUNCT
hassl-2957	134	56	fei	fei	PROPN
hassl-2957	134	57	,	,	PUNCT
hassl-2957	134	58	kwon	kwon	PROPN
hassl-2957	134	59	,	,	PUNCT
hassl-2957	134	60	&	&	CCONJ
hassl-2957	134	61	jin	jin	PROPN
hassl-2957	134	62	,	,	PUNCT
hassl-2957	134	63	2021	2021	NUM
hassl-2957	134	64	)	)	PUNCT
hassl-2957	134	65	.	.	PUNCT
hassl-2957	135	1	it	it	PRON
hassl-2957	135	2	is	be	AUX
hassl-2957	135	3	clear	clear	ADJ
hassl-2957	135	4	that	that	SCONJ
hassl-2957	135	5	different	different	ADJ
hassl-2957	135	6	business	business	NOUN
hassl-2957	135	7	models	model	NOUN
hassl-2957	135	8	have	have	VERB
hassl-2957	135	9	different	different	ADJ
hassl-2957	135	10	functions	function	NOUN
hassl-2957	135	11	,	,	PUNCT
hassl-2957	135	12	contributions	contribution	NOUN
hassl-2957	135	13	and	and	CCONJ
hassl-2957	135	14	conceptions	conception	NOUN
hassl-2957	135	15	of	of	ADP
hassl-2957	135	16	development	development	NOUN
hassl-2957	135	17	.	.	PUNCT
hassl-2957	136	1	to	to	PART
hassl-2957	136	2	illustrate	illustrate	VERB
hassl-2957	136	3	this	this	PRON
hassl-2957	136	4	,	,	PUNCT
hassl-2957	136	5	reed	reed	NOUN
hassl-2957	136	6	and	and	CCONJ
hassl-2957	136	7	reed	reed	PROPN
hassl-2957	136	8	(	(	PUNCT
hassl-2957	136	9	2009	2009	NUM
hassl-2957	136	10	)	)	PUNCT
hassl-2957	136	11	examined	examine	VERB
hassl-2957	136	12	four	four	NUM
hassl-2957	136	13	partnership	partnership	NOUN
hassl-2957	136	14	models	model	NOUN
hassl-2957	136	15	of	of	ADP
hassl-2957	136	16	business	business	NOUN
hassl-2957	136	17	involvement	involvement	NOUN
hassl-2957	136	18	for	for	ADP
hassl-2957	136	19	development	development	NOUN
hassl-2957	136	20	.	.	PUNCT
hassl-2957	137	1	they	they	PRON
hassl-2957	137	2	confirmed	confirm	VERB
hassl-2957	137	3	the	the	DET
hassl-2957	137	4	notion	notion	NOUN
hassl-2957	137	5	by	by	ADP
hassl-2957	137	6	describing	describe	VERB
hassl-2957	137	7	each	each	DET
hassl-2957	137	8	type	type	NOUN
hassl-2957	137	9	of	of	ADP
hassl-2957	137	10	partnership	partnership	NOUN
hassl-2957	137	11	,	,	PUNCT
hassl-2957	137	12	its	its	PRON
hassl-2957	137	13	conditions	condition	NOUN
hassl-2957	137	14	and	and	CCONJ
hassl-2957	137	15	its	its	PRON
hassl-2957	137	16	prospects	prospect	NOUN
hassl-2957	137	17	for	for	ADP
hassl-2957	137	18	development	development	NOUN
hassl-2957	137	19	.	.	PUNCT
hassl-2957	138	1	the	the	DET
hassl-2957	138	2	findings	finding	NOUN
hassl-2957	138	3	concluded	conclude	VERB
hassl-2957	138	4	how	how	SCONJ
hassl-2957	138	5	the	the	DET
hassl-2957	138	6	four	four	NUM
hassl-2957	138	7	types	type	NOUN
hassl-2957	138	8	of	of	ADP
hassl-2957	138	9	business	business	NOUN
hassl-2957	138	10	partnerships	partnership	NOUN
hassl-2957	138	11	relate	relate	VERB
hassl-2957	138	12	to	to	ADP
hassl-2957	138	13	different	different	ADJ
hassl-2957	138	14	conceptions	conception	NOUN
hassl-2957	138	15	of	of	ADP
hassl-2957	138	16	development	development	NOUN
hassl-2957	138	17	and	and	CCONJ
hassl-2957	138	18	function	function	NOUN
hassl-2957	138	19	and	and	CCONJ
hassl-2957	138	20	how	how	SCONJ
hassl-2957	138	21	different	different	ADJ
hassl-2957	138	22	policy	policy	NOUN
hassl-2957	138	23	paradigms	paradigm	NOUN
hassl-2957	138	24	promote	promote	VERB
hassl-2957	138	25	different	different	ADJ
hassl-2957	138	26	globalization	globalization	NOUN
hassl-2957	138	27	agendas	agenda	NOUN
hassl-2957	138	28	.	.	PUNCT
hassl-2957	139	1	drawing	draw	VERB
hassl-2957	139	2	from	from	ADP
hassl-2957	139	3	past	past	ADJ
hassl-2957	139	4	studies	study	NOUN
hassl-2957	139	5	,	,	PUNCT
hassl-2957	139	6	the	the	DET
hassl-2957	139	7	present	present	ADJ
hassl-2957	139	8	study	study	NOUN
hassl-2957	139	9	argues	argue	VERB
hassl-2957	139	10	for	for	ADP
hassl-2957	139	11	the	the	DET
hassl-2957	139	12	aforementioned	aforementioned	ADJ
hassl-2957	139	13	attributes	attribute	NOUN
hassl-2957	139	14	and	and	CCONJ
hassl-2957	139	15	the	the	DET
hassl-2957	139	16	notion	notion	NOUN
hassl-2957	139	17	that	that	SCONJ
hassl-2957	139	18	different	different	ADJ
hassl-2957	139	19	business	business	NOUN
hassl-2957	139	20	models	model	NOUN
hassl-2957	139	21	have	have	AUX
hassl-2957	139	22	different	different	ADJ
hassl-2957	139	23	contributions	contribution	NOUN
hassl-2957	139	24	and	and	CCONJ
hassl-2957	139	25	development	development	NOUN
hassl-2957	139	26	ideas	idea	NOUN
hassl-2957	139	27	towards	towards	ADP
hassl-2957	139	28	business	business	NOUN
hassl-2957	139	29	and	and	CCONJ
hassl-2957	139	30	has	have	AUX
hassl-2957	139	31	therefore	therefore	ADV
hassl-2957	139	32	included	include	VERB
hassl-2957	139	33	this	this	DET
hassl-2957	139	34	notion	notion	NOUN
hassl-2957	139	35	into	into	ADP
hassl-2957	139	36	the	the	DET
hassl-2957	139	37	conceptual	conceptual	ADJ
hassl-2957	139	38	framework	framework	NOUN
hassl-2957	139	39	of	of	ADP
hassl-2957	139	40	this	this	DET
hassl-2957	139	41	study	study	NOUN
hassl-2957	139	42	and	and	CCONJ
hassl-2957	139	43	formulated	formulate	VERB
hassl-2957	139	44	the	the	DET
hassl-2957	139	45	research	research	NOUN
hassl-2957	139	46	questions	question	NOUN
hassl-2957	139	47	below	below	ADV
hassl-2957	139	48	.	.	PUNCT
hassl-2957	140	1	2.5	2.5	NUM
hassl-2957	140	2	.	.	PUNCT
hassl-2957	141	1	conceptual	conceptual	ADJ
hassl-2957	141	2	framework	framework	NOUN
hassl-2957	141	3	and	and	CCONJ
hassl-2957	141	4	research	research	NOUN
hassl-2957	141	5	questions	question	NOUN
hassl-2957	141	6	2.5.1	2.5.1	NUM
hassl-2957	141	7	.	.	PUNCT
hassl-2957	142	1	conceptual	conceptual	ADJ
hassl-2957	142	2	framework	framework	NOUN
hassl-2957	142	3	figure	figure	NOUN
hassl-2957	142	4	1	1	NUM
hassl-2957	142	5	.	.	PUNCT
hassl-2957	142	6	conceptual	conceptual	ADJ
hassl-2957	142	7	framework	framework	NOUN
hassl-2957	142	8	of	of	ADP
hassl-2957	142	9	the	the	DET
hassl-2957	142	10	study	study	NOUN
hassl-2957	142	11	.	.	PUNCT
hassl-2957	143	1	figure	figure	NOUN
hassl-2957	143	2	1	1	NUM
hassl-2957	143	3	illustrates	illustrate	VERB
hassl-2957	143	4	the	the	DET
hassl-2957	143	5	relationship	relationship	NOUN
hassl-2957	143	6	between	between	ADP
hassl-2957	143	7	accountant	accountant	NOUN
hassl-2957	143	8	competencies	competency	NOUN
hassl-2957	143	9	and	and	CCONJ
hassl-2957	143	10	accounting	accounting	NOUN
hassl-2957	143	11	reporting	reporting	NOUN
hassl-2957	143	12	quality	quality	NOUN
hassl-2957	143	13	.	.	PUNCT
hassl-2957	144	1	to	to	PART
hassl-2957	144	2	raise	raise	VERB
hassl-2957	144	3	the	the	DET
hassl-2957	144	4	quality	quality	NOUN
hassl-2957	144	5	of	of	ADP
hassl-2957	144	6	accounting	accounting	NOUN
hassl-2957	144	7	reports	report	NOUN
hassl-2957	144	8	,	,	PUNCT
hassl-2957	144	9	it	it	PRON
hassl-2957	144	10	is	be	AUX
hassl-2957	144	11	essential	essential	ADJ
hassl-2957	144	12	to	to	PART
hassl-2957	144	13	enhance	enhance	VERB
hassl-2957	144	14	these	these	DET
hassl-2957	144	15	competencies	competency	NOUN
hassl-2957	144	16	(	(	PUNCT
hassl-2957	144	17	namely	namely	ADV
hassl-2957	144	18	professional	professional	ADJ
hassl-2957	144	19	knowledge	knowledge	NOUN
hassl-2957	144	20	,	,	PUNCT
hassl-2957	144	21	professional	professional	ADJ
hassl-2957	144	22	ethics	ethic	NOUN
hassl-2957	144	23	,	,	PUNCT
hassl-2957	144	24	operational	operational	ADJ
hassl-2957	144	25	skills	skill	NOUN
hassl-2957	144	26	,	,	PUNCT
hassl-2957	144	27	personal	personal	ADJ
hassl-2957	144	28	skills	skill	NOUN
hassl-2957	144	29	,	,	PUNCT
hassl-2957	144	30	interaction	interaction	NOUN
hassl-2957	144	31	and	and	CCONJ
hassl-2957	144	32	communication	communication	NOUN
hassl-2957	144	33	skills	skill	NOUN
hassl-2957	144	34	,	,	PUNCT
hassl-2957	144	35	organizational	organizational	ADJ
hassl-2957	144	36	management	management	NOUN
hassl-2957	144	37	skills	skill	NOUN
hassl-2957	144	38	and	and	CCONJ
hassl-2957	144	39	adaptive	adaptive	ADJ
hassl-2957	144	40	skills	skill	NOUN
hassl-2957	144	41	for	for	ADP
hassl-2957	144	42	the	the	DET
hassl-2957	144	43	digital	digital	ADJ
hassl-2957	144	44	age	age	NOUN
hassl-2957	144	45	)	)	PUNCT
hassl-2957	144	46	.	.	PUNCT
hassl-2957	145	1	the	the	DET
hassl-2957	145	2	enhanced	enhance	VERB
hassl-2957	145	3	competencies	competency	NOUN
hassl-2957	145	4	will	will	AUX
hassl-2957	145	5	improve	improve	VERB
hassl-2957	145	6	the	the	DET
hassl-2957	145	7	reporting	reporting	NOUN
hassl-2957	145	8	quality	quality	NOUN
hassl-2957	145	9	of	of	ADP
hassl-2957	145	10	the	the	DET
hassl-2957	145	11	six	six	NUM
hassl-2957	145	12	indicators	indicator	NOUN
hassl-2957	145	13	of	of	ADP
hassl-2957	145	14	accounting	account	VERB
hassl-2957	145	15	,	,	PUNCT
hassl-2957	145	16	namely	namely	ADV
hassl-2957	145	17	relevance	relevance	NOUN
hassl-2957	145	18	,	,	PUNCT
hassl-2957	145	19	credibility	credibility	NOUN
hassl-2957	145	20	,	,	PUNCT
hassl-2957	145	21	comparability	comparability	NOUN
hassl-2957	145	22	,	,	PUNCT
hassl-2957	145	23	humanities	humanity	NOUN
hassl-2957	145	24	and	and	CCONJ
hassl-2957	145	25	social	social	ADJ
hassl-2957	145	26	sciences	science	NOUN
hassl-2957	145	27	letters	letter	NOUN
hassl-2957	145	28	,	,	PUNCT
hassl-2957	145	29	2022	2022	NUM
hassl-2957	145	30	,	,	PUNCT
hassl-2957	145	31	10(2	10(2	NUM
hassl-2957	145	32	):	):	PUNCT
hassl-2957	145	33	103	103	NUM
hassl-2957	145	34	-	-	SYM
hassl-2957	145	35	126	126	NUM
hassl-2957	145	36	109	109	NUM
hassl-2957	145	37	©	©	PROPN
hassl-2957	145	38	2022	2022	NUM
hassl-2957	145	39	conscientia	conscientia	PROPN
hassl-2957	145	40	beam	beam	PROPN
hassl-2957	145	41	.	.	PUNCT
hassl-2957	146	1	all	all	DET
hassl-2957	146	2	rights	right	NOUN
hassl-2957	146	3	reserved	reserve	VERB
hassl-2957	146	4	.	.	PUNCT
hassl-2957	147	1	verifiability	verifiability	NOUN
hassl-2957	147	2	,	,	PUNCT
hassl-2957	147	3	timeliness	timeliness	NOUN
hassl-2957	147	4	and	and	CCONJ
hassl-2957	147	5	understandability	understandability	NOUN
hassl-2957	147	6	.	.	PUNCT
hassl-2957	148	1	however	however	ADV
hassl-2957	148	2	,	,	PUNCT
hassl-2957	148	3	the	the	DET
hassl-2957	148	4	types	type	NOUN
hassl-2957	148	5	of	of	ADP
hassl-2957	148	6	business	business	NOUN
hassl-2957	148	7	(	(	PUNCT
hassl-2957	148	8	company	company	NOUN
hassl-2957	148	9	or	or	CCONJ
hassl-2957	148	10	partnership	partnership	NOUN
hassl-2957	148	11	)	)	PUNCT
hassl-2957	148	12	also	also	ADV
hassl-2957	148	13	affect	affect	VERB
hassl-2957	148	14	performance	performance	NOUN
hassl-2957	148	15	;	;	PUNCT
hassl-2957	148	16	this	this	DET
hassl-2957	148	17	study	study	NOUN
hassl-2957	148	18	therefore	therefore	ADV
hassl-2957	148	19	incorporates	incorporate	VERB
hassl-2957	148	20	these	these	DET
hassl-2957	148	21	two	two	NUM
hassl-2957	148	22	business	business	NOUN
hassl-2957	148	23	types	type	NOUN
hassl-2957	148	24	into	into	ADP
hassl-2957	148	25	the	the	DET
hassl-2957	148	26	conceptual	conceptual	ADJ
hassl-2957	148	27	framework	framework	NOUN
hassl-2957	148	28	of	of	ADP
hassl-2957	148	29	this	this	DET
hassl-2957	148	30	study	study	NOUN
hassl-2957	148	31	.	.	PUNCT
hassl-2957	149	1	2.5.2	2.5.2	NUM
hassl-2957	149	2	.	.	PUNCT
hassl-2957	150	1	research	research	NOUN
hassl-2957	150	2	questions	question	NOUN
hassl-2957	150	3	the	the	DET
hassl-2957	150	4	objective	objective	NOUN
hassl-2957	150	5	of	of	ADP
hassl-2957	150	6	this	this	DET
hassl-2957	150	7	study	study	NOUN
hassl-2957	150	8	was	be	AUX
hassl-2957	150	9	to	to	PART
hassl-2957	150	10	explore	explore	VERB
hassl-2957	150	11	the	the	DET
hassl-2957	150	12	impact	impact	NOUN
hassl-2957	150	13	of	of	ADP
hassl-2957	150	14	accountant	accountant	NOUN
hassl-2957	150	15	competencies	competency	NOUN
hassl-2957	150	16	on	on	ADP
hassl-2957	150	17	financial	financial	ADJ
hassl-2957	150	18	reporting	reporting	NOUN
hassl-2957	150	19	quality	quality	NOUN
hassl-2957	150	20	.	.	PUNCT
hassl-2957	151	1	to	to	PART
hassl-2957	151	2	achieve	achieve	VERB
hassl-2957	151	3	the	the	DET
hassl-2957	151	4	main	main	ADJ
hassl-2957	151	5	objective	objective	NOUN
hassl-2957	151	6	,	,	PUNCT
hassl-2957	151	7	the	the	DET
hassl-2957	151	8	following	follow	VERB
hassl-2957	151	9	research	research	NOUN
hassl-2957	151	10	questions	question	NOUN
hassl-2957	151	11	were	be	AUX
hassl-2957	151	12	investigated	investigate	VERB
hassl-2957	151	13	:	:	PUNCT
hassl-2957	151	14	1	1	X
hassl-2957	151	15	.	.	PUNCT
hassl-2957	151	16	to	to	ADP
hassl-2957	151	17	what	what	DET
hassl-2957	151	18	extent	extent	NOUN
hassl-2957	151	19	do	do	AUX
hassl-2957	151	20	management	management	NOUN
hassl-2957	151	21	accountants	accountant	NOUN
hassl-2957	151	22	agree	agree	VERB
hassl-2957	151	23	with	with	ADP
hassl-2957	151	24	key	key	ADJ
hassl-2957	151	25	accountant	accountant	NOUN
hassl-2957	151	26	competencies	competency	NOUN
hassl-2957	151	27	and	and	CCONJ
hassl-2957	151	28	performances	performance	NOUN
hassl-2957	151	29	in	in	ADP
hassl-2957	151	30	financial	financial	ADJ
hassl-2957	151	31	reporting	reporting	NOUN
hassl-2957	151	32	quality	quality	NOUN
hassl-2957	151	33	?	?	PUNCT
hassl-2957	152	1	2	2	X
hassl-2957	152	2	.	.	X
hassl-2957	152	3	what	what	PRON
hassl-2957	152	4	is	be	AUX
hassl-2957	152	5	the	the	DET
hassl-2957	152	6	relationship	relationship	NOUN
hassl-2957	152	7	between	between	ADP
hassl-2957	152	8	key	key	ADJ
hassl-2957	152	9	accountant	accountant	NOUN
hassl-2957	152	10	competencies	competency	NOUN
hassl-2957	152	11	and	and	CCONJ
hassl-2957	152	12	financial	financial	ADJ
hassl-2957	152	13	reporting	reporting	NOUN
hassl-2957	152	14	quality	quality	NOUN
hassl-2957	152	15	?	?	PUNCT
hassl-2957	153	1	3	3	X
hassl-2957	153	2	.	.	X
hassl-2957	153	3	do	do	VERB
hassl-2957	153	4	different	different	ADJ
hassl-2957	153	5	types	type	NOUN
hassl-2957	153	6	of	of	ADP
hassl-2957	153	7	business	business	NOUN
hassl-2957	153	8	impact	impact	NOUN
hassl-2957	153	9	accountant	accountant	NOUN
hassl-2957	153	10	competencies	competency	NOUN
hassl-2957	153	11	and	and	CCONJ
hassl-2957	153	12	financial	financial	ADJ
hassl-2957	153	13	reporting	reporting	NOUN
hassl-2957	153	14	quality	quality	NOUN
hassl-2957	153	15	?	?	PUNCT
hassl-2957	154	1	4	4	X
hassl-2957	154	2	.	.	X
hassl-2957	154	3	what	what	PRON
hassl-2957	154	4	are	be	AUX
hassl-2957	154	5	the	the	DET
hassl-2957	154	6	conclusions	conclusion	NOUN
hassl-2957	154	7	to	to	PART
hassl-2957	154	8	be	be	AUX
hassl-2957	154	9	drawn	draw	VERB
hassl-2957	154	10	from	from	ADP
hassl-2957	154	11	the	the	DET
hassl-2957	154	12	self	self	NOUN
hassl-2957	154	13	-	-	PUNCT
hassl-2957	154	14	administered	administer	VERB
hassl-2957	154	15	survey	survey	NOUN
hassl-2957	154	16	for	for	ADP
hassl-2957	154	17	further	further	ADJ
hassl-2957	154	18	improvements	improvement	NOUN
hassl-2957	154	19	in	in	ADP
hassl-2957	154	20	producing	produce	VERB
hassl-2957	154	21	higher	high	ADJ
hassl-2957	154	22	quality	quality	NOUN
hassl-2957	154	23	financial	financial	ADJ
hassl-2957	154	24	reports	report	NOUN
hassl-2957	154	25	?	?	PUNCT
hassl-2957	155	1	5	5	X
hassl-2957	155	2	.	.	X
hassl-2957	155	3	what	what	PRON
hassl-2957	155	4	are	be	AUX
hassl-2957	155	5	the	the	DET
hassl-2957	155	6	implications	implication	NOUN
hassl-2957	155	7	to	to	PART
hassl-2957	155	8	be	be	AUX
hassl-2957	155	9	drawn	draw	VERB
hassl-2957	155	10	by	by	ADP
hassl-2957	155	11	growth	growth	NOUN
hassl-2957	155	12	-	-	PUNCT
hassl-2957	155	13	oriented	orient	VERB
hassl-2957	155	14	enterprises	enterprise	NOUN
hassl-2957	155	15	to	to	PART
hassl-2957	155	16	benefit	benefit	VERB
hassl-2957	155	17	from	from	ADP
hassl-2957	155	18	business	business	NOUN
hassl-2957	155	19	performance	performance	NOUN
hassl-2957	155	20	and	and	CCONJ
hassl-2957	155	21	economic	economic	ADJ
hassl-2957	155	22	decisions	decision	NOUN
hassl-2957	155	23	?	?	PUNCT
hassl-2957	156	1	3	3	X
hassl-2957	156	2	.	.	X
hassl-2957	156	3	method	method	PROPN
hassl-2957	156	4	3.1	3.1	NUM
hassl-2957	156	5	.	.	PUNCT
hassl-2957	157	1	design	design	NOUN
hassl-2957	157	2	of	of	ADP
hassl-2957	157	3	the	the	DET
hassl-2957	157	4	study	study	NOUN
hassl-2957	157	5	this	this	DET
hassl-2957	157	6	study	study	NOUN
hassl-2957	157	7	was	be	AUX
hassl-2957	157	8	based	base	VERB
hassl-2957	157	9	on	on	ADP
hassl-2957	157	10	a	a	DET
hassl-2957	157	11	mixed	mix	VERB
hassl-2957	157	12	-	-	PUNCT
hassl-2957	157	13	method	method	NOUN
hassl-2957	157	14	design	design	NOUN
hassl-2957	157	15	.	.	PUNCT
hassl-2957	158	1	geographically	geographically	ADV
hassl-2957	158	2	,	,	PUNCT
hassl-2957	158	3	this	this	DET
hassl-2957	158	4	study	study	NOUN
hassl-2957	158	5	was	be	AUX
hassl-2957	158	6	limited	limit	VERB
hassl-2957	158	7	to	to	ADP
hassl-2957	158	8	entrepreneurs	entrepreneur	NOUN
hassl-2957	158	9	operating	operate	VERB
hassl-2957	158	10	in	in	ADP
hassl-2957	158	11	the	the	DET
hassl-2957	158	12	northeast	northeast	NOUN
hassl-2957	158	13	of	of	ADP
hassl-2957	158	14	thailand	thailand	PROPN
hassl-2957	158	15	,	,	PUNCT
hassl-2957	158	16	consisting	consist	VERB
hassl-2957	158	17	of	of	ADP
hassl-2957	158	18	20	20	NUM
hassl-2957	158	19	cities	city	NOUN
hassl-2957	158	20	.	.	PUNCT
hassl-2957	159	1	the	the	DET
hassl-2957	159	2	population	population	NOUN
hassl-2957	159	3	was	be	AUX
hassl-2957	159	4	67,907	67,907	NUM
hassl-2957	159	5	financial	financial	ADJ
hassl-2957	159	6	and	and	CCONJ
hassl-2957	159	7	accounting	accounting	NOUN
hassl-2957	159	8	heads	head	NOUN
hassl-2957	159	9	of	of	ADP
hassl-2957	159	10	registered	register	VERB
hassl-2957	159	11	enterprises	enterprise	NOUN
hassl-2957	159	12	as	as	ADP
hassl-2957	159	13	company	company	NOUN
hassl-2957	159	14	(	(	PUNCT
hassl-2957	159	15	limited	limited	ADJ
hassl-2957	159	16	)	)	PUNCT
hassl-2957	159	17	or	or	CCONJ
hassl-2957	159	18	partnership	partnership	NOUN
hassl-2957	159	19	(	(	PUNCT
hassl-2957	159	20	limited	limited	ADJ
hassl-2957	159	21	)	)	PUNCT
hassl-2957	159	22	in	in	ADP
hassl-2957	159	23	the	the	DET
hassl-2957	159	24	northeast	northeast	NOUN
hassl-2957	159	25	of	of	ADP
hassl-2957	159	26	thailand	thailand	PROPN
hassl-2957	159	27	in	in	ADP
hassl-2957	159	28	2020	2020	NUM
hassl-2957	159	29	,	,	PUNCT
hassl-2957	159	30	consisting	consist	VERB
hassl-2957	159	31	of	of	ADP
hassl-2957	159	32	the	the	DET
hassl-2957	159	33	number	number	NOUN
hassl-2957	159	34	of	of	ADP
hassl-2957	159	35	companies	company	NOUN
hassl-2957	159	36	and	and	CCONJ
hassl-2957	159	37	partnerships	partnership	NOUN
hassl-2957	159	38	as	as	SCONJ
hassl-2957	159	39	follows	follow	VERB
hassl-2957	159	40	:	:	PUNCT
hassl-2957	159	41	kalasin	kalasin	NOUN
hassl-2957	159	42	(	(	PUNCT
hassl-2957	159	43	1,977	1,977	NUM
hassl-2957	159	44	)	)	PUNCT
hassl-2957	159	45	,	,	PUNCT
hassl-2957	159	46	khon	khon	PROPN
hassl-2957	159	47	kaen	kaen	PROPN
hassl-2957	159	48	(	(	PUNCT
hassl-2957	159	49	9,373	9,373	NUM
hassl-2957	159	50	)	)	PUNCT
hassl-2957	159	51	,	,	PUNCT
hassl-2957	159	52	chaiyaphum	chaiyaphum	ADJ
hassl-2957	159	53	(	(	PUNCT
hassl-2957	159	54	2,629	2,629	NUM
hassl-2957	159	55	)	)	PUNCT
hassl-2957	159	56	,	,	PUNCT
hassl-2957	159	57	nakhon	nakhon	PROPN
hassl-2957	159	58	phanom	phanom	PROPN
hassl-2957	159	59	(	(	PUNCT
hassl-2957	159	60	1,844	1,844	NUM
hassl-2957	159	61	)	)	PUNCT
hassl-2957	159	62	,	,	PUNCT
hassl-2957	159	63	nakhon	nakhon	PROPN
hassl-2957	159	64	ratchasima	ratchasima	PROPN
hassl-2957	159	65	(	(	PUNCT
hassl-2957	159	66	13,284	13,284	NUM
hassl-2957	159	67	)	)	PUNCT
hassl-2957	159	68	,	,	PUNCT
hassl-2957	159	69	bueng	bueng	PROPN
hassl-2957	159	70	kan	kan	PROPN
hassl-2957	159	71	(	(	PUNCT
hassl-2957	159	72	903	903	NUM
hassl-2957	159	73	)	)	PUNCT
hassl-2957	159	74	,	,	PUNCT
hassl-2957	159	75	buriram	buriram	NOUN
hassl-2957	159	76	(	(	PUNCT
hassl-2957	159	77	3,769	3,769	NUM
hassl-2957	159	78	)	)	PUNCT
hassl-2957	159	79	,	,	PUNCT
hassl-2957	159	80	maha	maha	PROPN
hassl-2957	159	81	sarakham	sarakham	PROPN
hassl-2957	159	82	(	(	PUNCT
hassl-2957	159	83	2,353	2,353	NUM
hassl-2957	159	84	)	)	PUNCT
hassl-2957	159	85	,	,	PUNCT
hassl-2957	159	86	mukdahan	mukdahan	PROPN
hassl-2957	159	87	(	(	PUNCT
hassl-2957	159	88	1,323	1,323	NUM
hassl-2957	159	89	)	)	PUNCT
hassl-2957	159	90	,	,	PUNCT
hassl-2957	159	91	yasothon	yasothon	PROPN
hassl-2957	159	92	(	(	PUNCT
hassl-2957	159	93	1,453	1,453	NUM
hassl-2957	159	94	)	)	PUNCT
hassl-2957	159	95	,	,	PUNCT
hassl-2957	159	96	roi	roi	NOUN
hassl-2957	159	97	et	et	PROPN
hassl-2957	159	98	(	(	PUNCT
hassl-2957	159	99	3,183	3,183	NUM
hassl-2957	159	100	)	)	PUNCT
hassl-2957	159	101	,	,	PUNCT
hassl-2957	159	102	loei	loei	PROPN
hassl-2957	159	103	(	(	PUNCT
hassl-2957	159	104	1,881	1,881	NUM
hassl-2957	159	105	)	)	PUNCT
hassl-2957	159	106	,	,	PUNCT
hassl-2957	159	107	sisaket	sisaket	NOUN
hassl-2957	159	108	(	(	PUNCT
hassl-2957	159	109	2,491	2,491	NUM
hassl-2957	159	110	)	)	PUNCT
hassl-2957	159	111	,	,	PUNCT
hassl-2957	159	112	sakon	sakon	PROPN
hassl-2957	159	113	nakhon	nakhon	PROPN
hassl-2957	159	114	(	(	PUNCT
hassl-2957	159	115	2,745	2,745	NUM
hassl-2957	159	116	)	)	PUNCT
hassl-2957	159	117	,	,	PUNCT
hassl-2957	159	118	surin	surin	NOUN
hassl-2957	159	119	(	(	PUNCT
hassl-2957	159	120	3,189	3,189	NUM
hassl-2957	159	121	)	)	PUNCT
hassl-2957	159	122	,	,	PUNCT
hassl-2957	159	123	nong	nong	PROPN
hassl-2957	159	124	khai	khai	PROPN
hassl-2957	159	125	(	(	PUNCT
hassl-2957	159	126	2,070	2,070	NUM
hassl-2957	159	127	)	)	PUNCT
hassl-2957	159	128	,	,	PUNCT
hassl-2957	159	129	nong	nong	PROPN
hassl-2957	159	130	bua	bua	PROPN
hassl-2957	159	131	lamphu	lamphu	PROPN
hassl-2957	159	132	(	(	PUNCT
hassl-2957	159	133	1,043	1,043	NUM
hassl-2957	159	134	)	)	PUNCT
hassl-2957	159	135	,	,	PUNCT
hassl-2957	159	136	amnat	amnat	PROPN
hassl-2957	159	137	charoen	charoen	PROPN
hassl-2957	159	138	(	(	PUNCT
hassl-2957	159	139	833	833	NUM
hassl-2957	159	140	)	)	PUNCT
hassl-2957	159	141	,	,	PUNCT
hassl-2957	159	142	udon	udon	PROPN
hassl-2957	159	143	thani	thani	PROPN
hassl-2957	159	144	(	(	PUNCT
hassl-2957	159	145	6,306	6,306	NUM
hassl-2957	159	146	)	)	PUNCT
hassl-2957	159	147	and	and	CCONJ
hassl-2957	159	148	ubon	ubon	PROPN
hassl-2957	159	149	ratchathani	ratchathani	PROPN
hassl-2957	159	150	(	(	PUNCT
hassl-2957	159	151	5,258	5,258	NUM
hassl-2957	159	152	)	)	PUNCT
hassl-2957	159	153	.	.	PUNCT
hassl-2957	160	1	the	the	DET
hassl-2957	160	2	data	data	NOUN
hassl-2957	160	3	sample	sample	NOUN
hassl-2957	160	4	selection	selection	NOUN
hassl-2957	160	5	was	be	AUX
hassl-2957	160	6	based	base	VERB
hassl-2957	160	7	on	on	ADP
hassl-2957	160	8	stratified	stratified	ADJ
hassl-2957	160	9	sampling	sampling	NOUN
hassl-2957	160	10	.	.	PUNCT
hassl-2957	161	1	the	the	DET
hassl-2957	161	2	sample	sample	NOUN
hassl-2957	161	3	size	size	NOUN
hassl-2957	161	4	was	be	AUX
hassl-2957	161	5	381	381	NUM
hassl-2957	161	6	as	as	SCONJ
hassl-2957	161	7	calculated	calculate	VERB
hassl-2957	161	8	by	by	ADP
hassl-2957	161	9	krejcie	krejcie	PROPN
hassl-2957	161	10	&	&	CCONJ
hassl-2957	161	11	morgan	morgan	PROPN
hassl-2957	161	12	and	and	CCONJ
hassl-2957	161	13	shown	show	VERB
hassl-2957	161	14	in	in	ADP
hassl-2957	161	15	table	table	NOUN
hassl-2957	161	16	1	1	NUM
hassl-2957	161	17	.	.	PUNCT
hassl-2957	162	1	the	the	DET
hassl-2957	162	2	participants	participant	NOUN
hassl-2957	162	3	in	in	ADP
hassl-2957	162	4	this	this	DET
hassl-2957	162	5	study	study	NOUN
hassl-2957	162	6	also	also	ADV
hassl-2957	162	7	included	include	VERB
hassl-2957	162	8	10	10	NUM
hassl-2957	162	9	financial	financial	ADJ
hassl-2957	162	10	and	and	CCONJ
hassl-2957	162	11	accounting	accounting	NOUN
hassl-2957	162	12	experts	expert	NOUN
hassl-2957	162	13	for	for	ADP
hassl-2957	162	14	in	in	ADP
hassl-2957	162	15	-	-	PUNCT
hassl-2957	162	16	depth	depth	NOUN
hassl-2957	162	17	interviews	interview	NOUN
hassl-2957	162	18	,	,	PUNCT
hassl-2957	162	19	all	all	PRON
hassl-2957	162	20	of	of	ADP
hassl-2957	162	21	whom	whom	PRON
hassl-2957	162	22	had	have	VERB
hassl-2957	162	23	at	at	ADV
hassl-2957	162	24	least	least	ADJ
hassl-2957	162	25	5	5	NUM
hassl-2957	162	26	-	-	PUNCT
hassl-2957	162	27	years	year	NOUN
hassl-2957	162	28	experience	experience	NOUN
hassl-2957	162	29	and	and	CCONJ
hassl-2957	162	30	expertise	expertise	NOUN
hassl-2957	162	31	in	in	ADP
hassl-2957	162	32	high	high	ADV
hassl-2957	162	33	-	-	PUNCT
hassl-2957	162	34	ranking	rank	VERB
hassl-2957	162	35	positions	position	NOUN
hassl-2957	162	36	of	of	ADP
hassl-2957	162	37	financial	financial	ADJ
hassl-2957	162	38	and	and	CCONJ
hassl-2957	162	39	accounting	accounting	NOUN
hassl-2957	162	40	management	management	NOUN
hassl-2957	162	41	and	and	CCONJ
hassl-2957	162	42	accounting	accounting	NOUN
hassl-2957	162	43	education	education	NOUN
hassl-2957	162	44	and	and	CCONJ
hassl-2957	162	45	council	council	PROPN
hassl-2957	162	46	.	.	PUNCT
hassl-2957	163	1	the	the	DET
hassl-2957	163	2	data	datum	NOUN
hassl-2957	163	3	were	be	AUX
hassl-2957	163	4	collected	collect	VERB
hassl-2957	163	5	between	between	ADP
hassl-2957	163	6	january	january	PROPN
hassl-2957	163	7	5	5	NUM
hassl-2957	163	8	and	and	CCONJ
hassl-2957	163	9	february	february	PROPN
hassl-2957	163	10	4	4	NUM
hassl-2957	163	11	,	,	PUNCT
hassl-2957	163	12	2021	2021	NUM
hassl-2957	163	13	,	,	PUNCT
hassl-2957	163	14	after	after	ADP
hassl-2957	163	15	the	the	DET
hassl-2957	163	16	submission	submission	NOUN
hassl-2957	163	17	of	of	ADP
hassl-2957	163	18	revenue	revenue	NOUN
hassl-2957	163	19	reports	report	NOUN
hassl-2957	163	20	.	.	PUNCT
hassl-2957	164	1	3.2	3.2	NUM
hassl-2957	164	2	.	.	PUNCT
hassl-2957	164	3	instruments	instrument	VERB
hassl-2957	164	4	the	the	DET
hassl-2957	164	5	instruments	instrument	NOUN
hassl-2957	164	6	for	for	ADP
hassl-2957	164	7	data	datum	NOUN
hassl-2957	164	8	collection	collection	NOUN
hassl-2957	164	9	were	be	AUX
hassl-2957	164	10	a	a	DET
hassl-2957	164	11	self	self	NOUN
hassl-2957	164	12	-	-	PUNCT
hassl-2957	164	13	administered	administer	VERB
hassl-2957	164	14	questionnaire	questionnaire	NOUN
hassl-2957	164	15	and	and	CCONJ
hassl-2957	164	16	in	in	ADP
hassl-2957	164	17	-	-	PUNCT
hassl-2957	164	18	depth	depth	NOUN
hassl-2957	164	19	interviews	interview	NOUN
hassl-2957	164	20	of	of	ADP
hassl-2957	164	21	financial	financial	ADJ
hassl-2957	164	22	and	and	CCONJ
hassl-2957	164	23	accounting	accounting	NOUN
hassl-2957	164	24	experts	expert	NOUN
hassl-2957	164	25	.	.	PUNCT
hassl-2957	165	1	3.2.1	3.2.1	NUM
hassl-2957	165	2	.	.	PUNCT
hassl-2957	166	1	the	the	DET
hassl-2957	166	2	questionnaire	questionnaire	NOUN
hassl-2957	166	3	the	the	DET
hassl-2957	166	4	survey	survey	NOUN
hassl-2957	166	5	questionnaire	questionnaire	NOUN
hassl-2957	166	6	was	be	AUX
hassl-2957	166	7	designed	design	VERB
hassl-2957	166	8	to	to	PART
hassl-2957	166	9	evaluate	evaluate	VERB
hassl-2957	166	10	accountant	accountant	NOUN
hassl-2957	166	11	competencies	competency	NOUN
hassl-2957	166	12	and	and	CCONJ
hassl-2957	166	13	financial	financial	ADJ
hassl-2957	166	14	and	and	CCONJ
hassl-2957	166	15	accounting	accounting	NOUN
hassl-2957	166	16	performances	performance	NOUN
hassl-2957	166	17	.	.	PUNCT
hassl-2957	167	1	a	a	DET
hassl-2957	167	2	likert	likert	ADJ
hassl-2957	167	3	-	-	PUNCT
hassl-2957	167	4	scale	scale	NOUN
hassl-2957	167	5	survey	survey	NOUN
hassl-2957	167	6	was	be	AUX
hassl-2957	167	7	designed	design	VERB
hassl-2957	167	8	to	to	PART
hassl-2957	167	9	gain	gain	VERB
hassl-2957	167	10	insight	insight	NOUN
hassl-2957	167	11	into	into	ADP
hassl-2957	167	12	these	these	DET
hassl-2957	167	13	two	two	NUM
hassl-2957	167	14	key	key	ADJ
hassl-2957	167	15	issues	issue	NOUN
hassl-2957	167	16	:	:	PUNCT
hassl-2957	167	17	accountant	accountant	NOUN
hassl-2957	167	18	competencies	competency	NOUN
hassl-2957	167	19	(	(	PUNCT
hassl-2957	167	20	namely	namely	ADV
hassl-2957	167	21	professional	professional	ADJ
hassl-2957	167	22	knowledge	knowledge	NOUN
hassl-2957	167	23	,	,	PUNCT
hassl-2957	167	24	professional	professional	ADJ
hassl-2957	167	25	ethics	ethic	NOUN
hassl-2957	167	26	,	,	PUNCT
hassl-2957	167	27	operational	operational	ADJ
hassl-2957	167	28	skills	skill	NOUN
hassl-2957	167	29	,	,	PUNCT
hassl-2957	167	30	personal	personal	ADJ
hassl-2957	167	31	skills	skill	NOUN
hassl-2957	167	32	,	,	PUNCT
hassl-2957	167	33	interaction	interaction	NOUN
hassl-2957	167	34	and	and	CCONJ
hassl-2957	167	35	communication	communication	NOUN
hassl-2957	167	36	skills	skill	NOUN
hassl-2957	167	37	,	,	PUNCT
hassl-2957	167	38	organizational	organizational	ADJ
hassl-2957	167	39	management	management	NOUN
hassl-2957	167	40	skills	skill	NOUN
hassl-2957	167	41	and	and	CCONJ
hassl-2957	167	42	adaptive	adaptive	ADJ
hassl-2957	167	43	skills	skill	NOUN
hassl-2957	167	44	for	for	ADP
hassl-2957	167	45	the	the	DET
hassl-2957	167	46	digital	digital	ADJ
hassl-2957	167	47	age	age	NOUN
hassl-2957	167	48	)	)	PUNCT
hassl-2957	167	49	and	and	CCONJ
hassl-2957	167	50	financial	financial	ADJ
hassl-2957	167	51	and	and	CCONJ
hassl-2957	167	52	accounting	accounting	NOUN
hassl-2957	167	53	reporting	reporting	NOUN
hassl-2957	167	54	quality	quality	NOUN
hassl-2957	167	55	(	(	PUNCT
hassl-2957	167	56	namely	namely	ADV
hassl-2957	167	57	relevance	relevance	NOUN
hassl-2957	167	58	,	,	PUNCT
hassl-2957	167	59	credibility	credibility	NOUN
hassl-2957	167	60	,	,	PUNCT
hassl-2957	167	61	comparability	comparability	NOUN
hassl-2957	167	62	,	,	PUNCT
hassl-2957	167	63	verifiability	verifiability	NOUN
hassl-2957	167	64	,	,	PUNCT
hassl-2957	167	65	timeliness	timeliness	NOUN
hassl-2957	167	66	and	and	CCONJ
hassl-2957	167	67	understandability	understandability	NOUN
hassl-2957	167	68	)	)	PUNCT
hassl-2957	167	69	.	.	PUNCT
hassl-2957	168	1	humanities	humanity	NOUN
hassl-2957	168	2	and	and	CCONJ
hassl-2957	168	3	social	social	ADJ
hassl-2957	168	4	sciences	science	NOUN
hassl-2957	168	5	letters	letter	NOUN
hassl-2957	168	6	,	,	PUNCT
hassl-2957	168	7	2022	2022	NUM
hassl-2957	168	8	,	,	PUNCT
hassl-2957	168	9	10(2	10(2	NUM
hassl-2957	168	10	):	):	PUNCT
hassl-2957	168	11	103	103	NUM
hassl-2957	168	12	-	-	SYM
hassl-2957	168	13	126	126	NUM
hassl-2957	168	14	110	110	NUM
hassl-2957	168	15	©	©	PROPN
hassl-2957	168	16	2022	2022	NUM
hassl-2957	168	17	conscientia	conscientia	PROPN
hassl-2957	168	18	beam	beam	PROPN
hassl-2957	168	19	.	.	PUNCT
hassl-2957	169	1	all	all	DET
hassl-2957	169	2	rights	right	NOUN
hassl-2957	169	3	reserved	reserve	VERB
hassl-2957	169	4	.	.	PUNCT
hassl-2957	170	1	3.2.2	3.2.2	X
hassl-2957	170	2	.	.	PUNCT
hassl-2957	170	3	in	in	ADP
hassl-2957	170	4	-	-	PUNCT
hassl-2957	170	5	depth	depth	NOUN
hassl-2957	170	6	interviews	interview	NOUN
hassl-2957	170	7	in	in	ADP
hassl-2957	170	8	-	-	PUNCT
hassl-2957	170	9	depth	depth	NOUN
hassl-2957	170	10	interviews	interview	NOUN
hassl-2957	170	11	were	be	AUX
hassl-2957	170	12	conducted	conduct	VERB
hassl-2957	170	13	to	to	ADP
hassl-2957	170	14	obtainexperts	obtainexpert	NOUN
hassl-2957	170	15	’	'	PUNCT
hassl-2957	170	16	opinions	opinion	NOUN
hassl-2957	170	17	and	and	CCONJ
hassl-2957	170	18	suggestions	suggestion	NOUN
hassl-2957	170	19	related	relate	VERB
hassl-2957	170	20	to	to	ADP
hassl-2957	170	21	the	the	DET
hassl-2957	170	22	results	result	NOUN
hassl-2957	170	23	of	of	ADP
hassl-2957	170	24	the	the	DET
hassl-2957	170	25	survey	survey	NOUN
hassl-2957	170	26	questionnaire	questionnaire	NOUN
hassl-2957	170	27	,	,	PUNCT
hassl-2957	170	28	focusing	focus	VERB
hassl-2957	170	29	particularly	particularly	ADV
hassl-2957	170	30	on	on	ADP
hassl-2957	170	31	the	the	DET
hassl-2957	170	32	items	item	NOUN
hassl-2957	170	33	that	that	PRON
hassl-2957	170	34	needed	need	VERB
hassl-2957	170	35	further	further	ADJ
hassl-2957	170	36	improvement	improvement	NOUN
hassl-2957	170	37	.	.	PUNCT
hassl-2957	171	1	their	their	PRON
hassl-2957	171	2	suggestions	suggestion	NOUN
hassl-2957	171	3	provided	provide	VERB
hassl-2957	171	4	ideas	idea	NOUN
hassl-2957	171	5	for	for	ADP
hassl-2957	171	6	improvement	improvement	NOUN
hassl-2957	171	7	.	.	PUNCT
hassl-2957	172	1	3.3	3.3	NUM
hassl-2957	172	2	.	.	PUNCT
hassl-2957	173	1	data	datum	NOUN
hassl-2957	173	2	analysis	analysis	NOUN
hassl-2957	173	3	and	and	CCONJ
hassl-2957	173	4	reliability	reliability	NOUN
hassl-2957	173	5	check	check	VERB
hassl-2957	173	6	descriptive	descriptive	ADJ
hassl-2957	173	7	statistics	statistic	NOUN
hassl-2957	173	8	of	of	ADP
hassl-2957	173	9	means	mean	NOUN
hassl-2957	173	10	,	,	PUNCT
hassl-2957	173	11	standard	standard	ADJ
hassl-2957	173	12	deviation	deviation	NOUN
hassl-2957	173	13	and	and	CCONJ
hassl-2957	173	14	percentage	percentage	NOUN
hassl-2957	173	15	were	be	AUX
hassl-2957	173	16	used	use	VERB
hassl-2957	173	17	in	in	ADP
hassl-2957	173	18	this	this	DET
hassl-2957	173	19	study	study	NOUN
hassl-2957	173	20	.	.	PUNCT
hassl-2957	174	1	the	the	DET
hassl-2957	174	2	qualitative	qualitative	ADJ
hassl-2957	174	3	and	and	CCONJ
hassl-2957	174	4	quantitative	quantitative	ADJ
hassl-2957	174	5	data	datum	NOUN
hassl-2957	174	6	from	from	ADP
hassl-2957	174	7	both	both	DET
hassl-2957	174	8	instruments	instrument	NOUN
hassl-2957	174	9	were	be	AUX
hassl-2957	174	10	analyzed	analyze	VERB
hassl-2957	174	11	.	.	PUNCT
hassl-2957	175	1	the	the	DET
hassl-2957	175	2	questionnaires	questionnaire	NOUN
hassl-2957	175	3	were	be	AUX
hassl-2957	175	4	constructed	construct	VERB
hassl-2957	175	5	in	in	ADP
hassl-2957	175	6	response	response	NOUN
hassl-2957	175	7	to	to	ADP
hassl-2957	175	8	the	the	DET
hassl-2957	175	9	purposes	purpose	NOUN
hassl-2957	175	10	of	of	ADP
hassl-2957	175	11	the	the	DET
hassl-2957	175	12	study	study	NOUN
hassl-2957	175	13	and	and	CCONJ
hassl-2957	175	14	then	then	ADV
hassl-2957	175	15	sent	send	VERB
hassl-2957	175	16	to	to	ADP
hassl-2957	175	17	five	five	NUM
hassl-2957	175	18	reviewers	reviewer	NOUN
hassl-2957	175	19	for	for	ADP
hassl-2957	175	20	content	content	NOUN
hassl-2957	175	21	validity	validity	NOUN
hassl-2957	175	22	check	check	NOUN
hassl-2957	175	23	and	and	CCONJ
hassl-2957	175	24	itemobjective	itemobjective	NOUN
hassl-2957	175	25	congruence	congruence	NOUN
hassl-2957	175	26	(	(	PUNCT
hassl-2957	175	27	ioc	ioc	NOUN
hassl-2957	175	28	)	)	PUNCT
hassl-2957	175	29	evaluation	evaluation	NOUN
hassl-2957	175	30	.	.	PUNCT
hassl-2957	176	1	the	the	DET
hassl-2957	176	2	researchers	researcher	NOUN
hassl-2957	176	3	adjusted	adjust	VERB
hassl-2957	176	4	the	the	DET
hassl-2957	176	5	items	item	NOUN
hassl-2957	176	6	according	accord	VERB
hassl-2957	176	7	to	to	ADP
hassl-2957	176	8	the	the	DET
hassl-2957	176	9	suggestions	suggestion	NOUN
hassl-2957	176	10	offered	offer	VERB
hassl-2957	176	11	by	by	ADP
hassl-2957	176	12	the	the	DET
hassl-2957	176	13	reviewers	reviewer	NOUN
hassl-2957	176	14	.	.	PUNCT
hassl-2957	177	1	reliability	reliability	NOUN
hassl-2957	177	2	was	be	AUX
hassl-2957	177	3	tested	test	VERB
hassl-2957	177	4	using	use	VERB
hassl-2957	177	5	the	the	DET
hassl-2957	177	6	alpha	alpha	NOUN
hassl-2957	177	7	cronbach	cronbach	NOUN
hassl-2957	177	8	's	's	PART
hassl-2957	177	9	coefficient	coefficient	NOUN
hassl-2957	177	10	test	test	NOUN
hassl-2957	177	11	;	;	PUNCT
hassl-2957	177	12	the	the	DET
hassl-2957	177	13	result	result	NOUN
hassl-2957	177	14	was	be	AUX
hassl-2957	177	15	0.95	0.95	NUM
hassl-2957	177	16	,	,	PUNCT
hassl-2957	177	17	indicating	indicate	VERB
hassl-2957	177	18	a	a	DET
hassl-2957	177	19	high	high	ADJ
hassl-2957	177	20	value	value	NOUN
hassl-2957	177	21	.	.	PUNCT
hassl-2957	178	1	the	the	DET
hassl-2957	178	2	results	result	NOUN
hassl-2957	178	3	of	of	ADP
hassl-2957	178	4	the	the	DET
hassl-2957	178	5	questionnaire	questionnaire	NOUN
hassl-2957	178	6	were	be	AUX
hassl-2957	178	7	interpreted	interpret	VERB
hassl-2957	178	8	based	base	VERB
hassl-2957	178	9	on	on	ADP
hassl-2957	178	10	the	the	DET
hassl-2957	178	11	following	follow	VERB
hassl-2957	178	12	criteria	criterion	NOUN
hassl-2957	178	13	:	:	PUNCT
hassl-2957	178	14	strongly	strongly	ADV
hassl-2957	178	15	agree	agree	VERB
hassl-2957	178	16	(	(	PUNCT
hassl-2957	178	17	average	average	ADJ
hassl-2957	178	18	4.51	4.51	NUM
hassl-2957	178	19	-	-	SYM
hassl-2957	178	20	5.00	5.00	NUM
hassl-2957	178	21	)	)	PUNCT
hassl-2957	178	22	,	,	PUNCT
hassl-2957	178	23	agree	agree	VERB
hassl-2957	178	24	(	(	PUNCT
hassl-2957	178	25	average	average	ADJ
hassl-2957	178	26	3.51	3.51	NUM
hassl-2957	178	27	-	-	SYM
hassl-2957	178	28	4.50	4.50	NUM
hassl-2957	178	29	)	)	PUNCT
hassl-2957	178	30	,	,	PUNCT
hassl-2957	178	31	neutral	neutral	ADJ
hassl-2957	178	32	(	(	PUNCT
hassl-2957	178	33	average	average	ADJ
hassl-2957	178	34	2.51	2.51	NUM
hassl-2957	178	35	-	-	SYM
hassl-2957	178	36	3.50	3.50	NUM
hassl-2957	178	37	)	)	PUNCT
hassl-2957	178	38	,	,	PUNCT
hassl-2957	178	39	disagree	disagree	VERB
hassl-2957	178	40	(	(	PUNCT
hassl-2957	178	41	average	average	ADJ
hassl-2957	178	42	1.51	1.51	NUM
hassl-2957	178	43	-	-	SYM
hassl-2957	178	44	2.50	2.50	NUM
hassl-2957	178	45	)	)	PUNCT
hassl-2957	178	46	and	and	CCONJ
hassl-2957	178	47	strongly	strongly	ADV
hassl-2957	178	48	disagree	disagree	VERB
hassl-2957	178	49	(	(	PUNCT
hassl-2957	178	50	1.00	1.00	NUM
hassl-2957	178	51	-	-	SYM
hassl-2957	178	52	1.50	1.50	NUM
hassl-2957	178	53	)	)	PUNCT
hassl-2957	178	54	.	.	PUNCT
hassl-2957	179	1	the	the	DET
hassl-2957	179	2	experts	expert	NOUN
hassl-2957	179	3	’	’	PART
hassl-2957	179	4	opinions	opinion	NOUN
hassl-2957	179	5	were	be	AUX
hassl-2957	179	6	coded	code	VERB
hassl-2957	179	7	and	and	CCONJ
hassl-2957	179	8	compared	compare	VERB
hassl-2957	179	9	based	base	VERB
hassl-2957	179	10	on	on	ADP
hassl-2957	179	11	triangulation	triangulation	NOUN
hassl-2957	179	12	.	.	PUNCT
hassl-2957	180	1	4	4	X
hassl-2957	180	2	.	.	X
hassl-2957	180	3	data	datum	NOUN
hassl-2957	180	4	analysis	analysis	NOUN
hassl-2957	180	5	and	and	CCONJ
hassl-2957	180	6	results	result	VERB
hassl-2957	180	7	4.1	4.1	NUM
hassl-2957	180	8	.	.	PUNCT
hassl-2957	181	1	profiles	profile	NOUN
hassl-2957	181	2	of	of	ADP
hassl-2957	181	3	the	the	DET
hassl-2957	181	4	respondents	respondent	NOUN
hassl-2957	181	5	the	the	DET
hassl-2957	181	6	profiles	profile	NOUN
hassl-2957	181	7	of	of	ADP
hassl-2957	181	8	the	the	DET
hassl-2957	181	9	respondents	respondent	NOUN
hassl-2957	181	10	were	be	AUX
hassl-2957	181	11	summarized	summarize	VERB
hassl-2957	181	12	,	,	PUNCT
hassl-2957	181	13	as	as	SCONJ
hassl-2957	181	14	presented	present	VERB
hassl-2957	181	15	in	in	ADP
hassl-2957	181	16	table	table	NOUN
hassl-2957	181	17	1	1	NUM
hassl-2957	181	18	.	.	PUNCT
hassl-2957	182	1	the	the	DET
hassl-2957	182	2	profiles	profile	NOUN
hassl-2957	182	3	provide	provide	VERB
hassl-2957	182	4	background	background	NOUN
hassl-2957	182	5	information	information	NOUN
hassl-2957	182	6	to	to	PART
hassl-2957	182	7	further	far	ADV
hassl-2957	182	8	explain	explain	VERB
hassl-2957	182	9	the	the	DET
hassl-2957	182	10	results	result	NOUN
hassl-2957	182	11	of	of	ADP
hassl-2957	182	12	the	the	DET
hassl-2957	182	13	first	first	ADJ
hassl-2957	182	14	four	four	NUM
hassl-2957	182	15	research	research	NOUN
hassl-2957	182	16	questions	question	NOUN
hassl-2957	182	17	.	.	PUNCT
hassl-2957	183	1	table	table	NOUN
hassl-2957	183	2	1	1	NUM
hassl-2957	183	3	shows	show	VERB
hassl-2957	183	4	the	the	DET
hassl-2957	183	5	profiles	profile	NOUN
hassl-2957	183	6	of	of	ADP
hassl-2957	183	7	the	the	DET
hassl-2957	183	8	respondents	respondent	NOUN
hassl-2957	183	9	.	.	PUNCT
hassl-2957	184	1	the	the	DET
hassl-2957	184	2	majority	majority	NOUN
hassl-2957	184	3	of	of	ADP
hassl-2957	184	4	the	the	DET
hassl-2957	184	5	respondents	respondent	NOUN
hassl-2957	184	6	are	be	AUX
hassl-2957	184	7	females	female	NOUN
hassl-2957	184	8	(	(	PUNCT
hassl-2957	184	9	81.3648	81.3648	NUM
hassl-2957	184	10	%	%	NOUN
hassl-2957	184	11	,	,	PUNCT
hassl-2957	184	12	n.=310	n.=310	PROPN
hassl-2957	184	13	)	)	PUNCT
hassl-2957	184	14	,	,	PUNCT
hassl-2957	184	15	in	in	ADP
hassl-2957	184	16	the	the	DET
hassl-2957	184	17	age	age	NOUN
hassl-2957	184	18	groups	group	NOUN
hassl-2957	184	19	of	of	ADP
hassl-2957	184	20	31	31	NUM
hassl-2957	184	21	–	–	SYM
hassl-2957	184	22	40	40	NUM
hassl-2957	184	23	(	(	PUNCT
hassl-2957	184	24	42.7821	42.7821	NUM
hassl-2957	184	25	%	%	NOUN
hassl-2957	184	26	,	,	PUNCT
hassl-2957	184	27	n.=163	n.=163	NOUN
hassl-2957	184	28	)	)	PUNCT
hassl-2957	184	29	and	and	CCONJ
hassl-2957	184	30	20	20	NUM
hassl-2957	184	31	–	–	SYM
hassl-2957	184	32	30	30	NUM
hassl-2957	184	33	(	(	PUNCT
hassl-2957	184	34	33.5958	33.5958	NUM
hassl-2957	184	35	%	%	NOUN
hassl-2957	184	36	,	,	PUNCT
hassl-2957	184	37	n.	n.	NOUN
hassl-2957	184	38	=	=	NOUN
hassl-2957	184	39	128	128	NUM
hassl-2957	184	40	)	)	PUNCT
hassl-2957	184	41	,	,	PUNCT
hassl-2957	184	42	possess	possess	VERB
hassl-2957	184	43	a	a	DET
hassl-2957	184	44	bachelor	bachelor	NOUN
hassl-2957	184	45	's	's	PART
hassl-2957	184	46	degree	degree	NOUN
hassl-2957	184	47	or	or	CCONJ
hassl-2957	184	48	equivalent	equivalent	ADJ
hassl-2957	184	49	(	(	PUNCT
hassl-2957	184	50	60.1049	60.1049	NUM
hassl-2957	184	51	%	%	NOUN
hassl-2957	184	52	,	,	PUNCT
hassl-2957	184	53	n.=229	n.=229	NOUN
hassl-2957	184	54	)	)	PUNCT
hassl-2957	184	55	,	,	PUNCT
hassl-2957	184	56	have	have	AUX
hassl-2957	184	57	worked	work	VERB
hassl-2957	184	58	for	for	ADP
hassl-2957	184	59	3	3	NUM
hassl-2957	184	60	-	-	SYM
hassl-2957	184	61	5	5	NUM
hassl-2957	184	62	years	year	NOUN
hassl-2957	184	63	(	(	PUNCT
hassl-2957	184	64	43.8320	43.8320	NUM
hassl-2957	184	65	%	%	NOUN
hassl-2957	184	66	,	,	PUNCT
hassl-2957	184	67	n.=	n.=	PROPN
hassl-2957	184	68	167	167	NUM
hassl-2957	184	69	)	)	PUNCT
hassl-2957	184	70	and	and	CCONJ
hassl-2957	184	71	6	6	NUM
hassl-2957	184	72	-	-	SYM
hassl-2957	184	73	10	10	NUM
hassl-2957	184	74	years	year	NOUN
hassl-2957	184	75	(	(	PUNCT
hassl-2957	184	76	27.5590	27.5590	NUM
hassl-2957	184	77	%	%	NOUN
hassl-2957	184	78	,	,	PUNCT
hassl-2957	184	79	n.=105	n.=105	PROPN
hassl-2957	184	80	)	)	PUNCT
hassl-2957	184	81	and	and	CCONJ
hassl-2957	184	82	earn	earn	VERB
hassl-2957	184	83	an	an	DET
hassl-2957	184	84	average	average	ADJ
hassl-2957	184	85	monthly	monthly	ADJ
hassl-2957	184	86	income	income	NOUN
hassl-2957	184	87	of	of	ADP
hassl-2957	184	88	less	less	ADJ
hassl-2957	184	89	than	than	ADP
hassl-2957	184	90	20,000	20,000	NUM
hassl-2957	184	91	thb	thb	NOUN
hassl-2957	184	92	(	(	PUNCT
hassl-2957	184	93	52.7559	52.7559	NUM
hassl-2957	184	94	%	%	NOUN
hassl-2957	184	95	,	,	PUNCT
hassl-2957	184	96	n.=201	n.=201	PROPN
hassl-2957	184	97	)	)	PUNCT
hassl-2957	184	98	and	and	CCONJ
hassl-2957	184	99	20,000	20,000	NUM
hassl-2957	184	100	-	-	SYM
hassl-2957	184	101	35,000	35,000	NUM
hassl-2957	184	102	thb	thb	NOUN
hassl-2957	184	103	(	(	PUNCT
hassl-2957	184	104	32.0210	32.0210	NUM
hassl-2957	184	105	%	%	NOUN
hassl-2957	184	106	,	,	PUNCT
hassl-2957	184	107	n.=122	n.=122	NUM
hassl-2957	184	108	)	)	PUNCT
hassl-2957	184	109	.	.	PUNCT
hassl-2957	185	1	three	three	NUM
hassl-2957	185	2	cities	city	NOUN
hassl-2957	185	3	with	with	ADP
hassl-2957	185	4	the	the	DET
hassl-2957	185	5	highest	high	ADJ
hassl-2957	185	6	numbers	number	NOUN
hassl-2957	185	7	of	of	ADP
hassl-2957	185	8	entrepreneurs	entrepreneur	NOUN
hassl-2957	185	9	are	be	AUX
hassl-2957	185	10	nakhon	nakhon	PROPN
hassl-2957	185	11	ratchasima	ratchasima	NOUN
hassl-2957	185	12	(	(	PUNCT
hassl-2957	185	13	19.6850	19.6850	NUM
hassl-2957	185	14	%	%	NOUN
hassl-2957	185	15	,	,	PUNCT
hassl-2957	185	16	n.=75	n.=75	PROPN
hassl-2957	185	17	)	)	PUNCT
hassl-2957	185	18	,	,	PUNCT
hassl-2957	185	19	khon	khon	PROPN
hassl-2957	185	20	kaen	kaen	PROPN
hassl-2957	185	21	(	(	PUNCT
hassl-2957	185	22	13.9107	13.9107	NUM
hassl-2957	185	23	%	%	NOUN
hassl-2957	185	24	,	,	PUNCT
hassl-2957	185	25	n.=53	n.=53	NOUN
hassl-2957	185	26	)	)	PUNCT
hassl-2957	185	27	and	and	CCONJ
hassl-2957	185	28	udon	udon	PROPN
hassl-2957	185	29	thani	thani	PROPN
hassl-2957	185	30	(	(	PUNCT
hassl-2957	185	31	9.1863	9.1863	NUM
hassl-2957	185	32	%	%	NOUN
hassl-2957	185	33	,	,	PUNCT
hassl-2957	185	34	n.=35	n.=35	PROPN
hassl-2957	185	35	)	)	PUNCT
hassl-2957	185	36	.	.	PUNCT
hassl-2957	186	1	of	of	ADP
hassl-2957	186	2	the	the	DET
hassl-2957	186	3	two	two	NUM
hassl-2957	186	4	types	type	NOUN
hassl-2957	186	5	of	of	ADP
hassl-2957	186	6	businesses	business	NOUN
hassl-2957	186	7	,	,	PUNCT
hassl-2957	186	8	the	the	DET
hassl-2957	186	9	number	number	NOUN
hassl-2957	186	10	of	of	ADP
hassl-2957	186	11	partnerships	partnership	NOUN
hassl-2957	186	12	(	(	PUNCT
hassl-2957	186	13	52.2309	52.2309	NUM
hassl-2957	186	14	%	%	NOUN
hassl-2957	186	15	,	,	PUNCT
hassl-2957	186	16	n.=199	n.=199	PROPN
hassl-2957	186	17	)	)	PUNCT
hassl-2957	186	18	is	be	AUX
hassl-2957	186	19	higher	high	ADJ
hassl-2957	186	20	than	than	ADP
hassl-2957	186	21	the	the	DET
hassl-2957	186	22	company	company	NOUN
hassl-2957	186	23	(	(	PUNCT
hassl-2957	186	24	47.7690	47.7690	NUM
hassl-2957	186	25	%	%	NOUN
hassl-2957	186	26	,	,	PUNCT
hassl-2957	186	27	n.=182	n.=182	PROPN
hassl-2957	186	28	)	)	PUNCT
hassl-2957	186	29	.	.	PUNCT
hassl-2957	187	1	the	the	DET
hassl-2957	187	2	aforementioned	aforementioned	ADJ
hassl-2957	187	3	profiles	profile	NOUN
hassl-2957	187	4	of	of	ADP
hassl-2957	187	5	the	the	DET
hassl-2957	187	6	respondents	respondent	NOUN
hassl-2957	187	7	were	be	AUX
hassl-2957	187	8	analyzed	analyze	VERB
hassl-2957	187	9	to	to	PART
hassl-2957	187	10	answer	answer	VERB
hassl-2957	187	11	research	research	NOUN
hassl-2957	187	12	questions	question	NOUN
hassl-2957	187	13	1	1	NUM
hassl-2957	187	14	-	-	SYM
hassl-2957	187	15	5	5	NUM
hassl-2957	187	16	respectively	respectively	ADV
hassl-2957	187	17	,	,	PUNCT
hassl-2957	187	18	as	as	SCONJ
hassl-2957	187	19	presented	present	VERB
hassl-2957	187	20	in	in	ADP
hassl-2957	187	21	table	table	NOUN
hassl-2957	187	22	1	1	NUM
hassl-2957	187	23	.	.	X
hassl-2957	187	24	4.2	4.2	NUM
hassl-2957	187	25	.	.	PUNCT
hassl-2957	188	1	research	research	NOUN
hassl-2957	188	2	question	question	NOUN
hassl-2957	188	3	1	1	NUM
hassl-2957	188	4	to	to	ADP
hassl-2957	188	5	what	what	DET
hassl-2957	188	6	extent	extent	NOUN
hassl-2957	188	7	do	do	AUX
hassl-2957	188	8	management	management	NOUN
hassl-2957	188	9	accountants	accountant	NOUN
hassl-2957	188	10	agree	agree	VERB
hassl-2957	188	11	with	with	ADP
hassl-2957	188	12	accountant	accountant	NOUN
hassl-2957	188	13	competencies	competency	NOUN
hassl-2957	188	14	?	?	PUNCT
hassl-2957	189	1	the	the	DET
hassl-2957	189	2	results	result	NOUN
hassl-2957	189	3	of	of	ADP
hassl-2957	189	4	the	the	DET
hassl-2957	189	5	survey	survey	NOUN
hassl-2957	189	6	revealed	reveal	VERB
hassl-2957	189	7	the	the	DET
hassl-2957	189	8	management	management	NOUN
hassl-2957	189	9	accountants	accountant	NOUN
hassl-2957	189	10	’	’	PART
hassl-2957	189	11	opinions	opinion	NOUN
hassl-2957	189	12	on	on	ADP
hassl-2957	189	13	key	key	ADJ
hassl-2957	189	14	competencies	competency	NOUN
hassl-2957	189	15	,	,	PUNCT
hassl-2957	189	16	as	as	SCONJ
hassl-2957	189	17	listed	list	VERB
hassl-2957	189	18	below	below	ADV
hassl-2957	189	19	:	:	PUNCT
hassl-2957	189	20	table	table	NOUN
hassl-2957	189	21	2	2	NUM
hassl-2957	189	22	shows	show	VERB
hassl-2957	189	23	the	the	DET
hassl-2957	189	24	mean	mean	ADJ
hassl-2957	189	25	scores	score	NOUN
hassl-2957	189	26	,	,	PUNCT
hassl-2957	189	27	standard	standard	ADJ
hassl-2957	189	28	deviation	deviation	NOUN
hassl-2957	189	29	and	and	CCONJ
hassl-2957	189	30	the	the	DET
hassl-2957	189	31	performances	performance	NOUN
hassl-2957	189	32	in	in	ADP
hassl-2957	189	33	accountant	accountant	NOUN
hassl-2957	189	34	competencies	competency	NOUN
hassl-2957	189	35	.	.	PUNCT
hassl-2957	190	1	the	the	DET
hassl-2957	190	2	overall	overall	ADJ
hassl-2957	190	3	mean	mean	NOUN
hassl-2957	190	4	scores	score	NOUN
hassl-2957	190	5	were	be	AUX
hassl-2957	190	6	high	high	ADJ
hassl-2957	190	7	(	(	PUNCT
hassl-2957	190	8	x	x	SYM
hassl-2957	190	9	=	=	SYM
hassl-2957	190	10	4.3084	4.3084	NUM
hassl-2957	190	11	,	,	PUNCT
hassl-2957	190	12	s.d.=	s.d.=	NOUN
hassl-2957	190	13	0.2919	0.2919	NUM
hassl-2957	190	14	)	)	PUNCT
hassl-2957	190	15	.	.	PUNCT
hassl-2957	191	1	the	the	DET
hassl-2957	191	2	mean	mean	ADJ
hassl-2957	191	3	scores	score	NOUN
hassl-2957	191	4	of	of	ADP
hassl-2957	191	5	the	the	DET
hassl-2957	191	6	competencies	competency	NOUN
hassl-2957	191	7	are	be	AUX
hassl-2957	191	8	arranged	arrange	VERB
hassl-2957	191	9	in	in	SCONJ
hassl-2957	191	10	order	order	NOUN
hassl-2957	191	11	from	from	ADP
hassl-2957	191	12	the	the	DET
hassl-2957	191	13	highest	high	ADJ
hassl-2957	191	14	to	to	ADP
hassl-2957	191	15	the	the	DET
hassl-2957	191	16	lowest	low	ADJ
hassl-2957	191	17	as	as	SCONJ
hassl-2957	191	18	follows	follow	VERB
hassl-2957	191	19	:	:	PUNCT
hassl-2957	192	1	personal	personal	ADJ
hassl-2957	192	2	skills	skill	NOUN
hassl-2957	192	3	(	(	PUNCT
hassl-2957	192	4	x	x	SYM
hassl-2957	192	5	=	=	SYM
hassl-2957	192	6	4.4213	4.4213	NUM
hassl-2957	192	7	,	,	PUNCT
hassl-2957	192	8	s.d.=	s.d.=	NOUN
hassl-2957	192	9	0.3537	0.3537	NUM
hassl-2957	192	10	)	)	PUNCT
hassl-2957	192	11	,	,	PUNCT
hassl-2957	192	12	professional	professional	ADJ
hassl-2957	192	13	ethics	ethic	NOUN
hassl-2957	192	14	(	(	PUNCT
hassl-2957	192	15	x	x	SYM
hassl-2957	192	16	=	=	SYM
hassl-2957	192	17	4.4162	4.4162	NUM
hassl-2957	192	18	,	,	PUNCT
hassl-2957	192	19	s.d.=	s.d.=	NOUN
hassl-2957	192	20	0.3968	0.3968	NUM
hassl-2957	192	21	)	)	PUNCT
hassl-2957	192	22	,	,	PUNCT
hassl-2957	192	23	interaction	interaction	NOUN
hassl-2957	192	24	and	and	CCONJ
hassl-2957	192	25	communication	communication	NOUN
hassl-2957	192	26	skills	skill	NOUN
hassl-2957	192	27	(	(	PUNCT
hassl-2957	192	28	x	x	SYM
hassl-2957	192	29	=	=	SYM
hassl-2957	192	30	4.4036	4.4036	NUM
hassl-2957	192	31	,	,	PUNCT
hassl-2957	192	32	s.d.=	s.d.=	NOUN
hassl-2957	192	33	0.3653	0.3653	NUM
hassl-2957	192	34	)	)	PUNCT
hassl-2957	192	35	,	,	PUNCT
hassl-2957	192	36	adaptive	adaptive	ADJ
hassl-2957	192	37	skills	skill	NOUN
hassl-2957	192	38	for	for	ADP
hassl-2957	192	39	the	the	DET
hassl-2957	192	40	digital	digital	ADJ
hassl-2957	192	41	age	age	NOUN
hassl-2957	192	42	(	(	PUNCT
hassl-2957	192	43	x	x	PUNCT
hassl-2957	192	44	=	=	VERB
hassl-2957	192	45	4.3528	4.3528	NUM
hassl-2957	192	46	,	,	PUNCT
hassl-2957	192	47	s.d.=	s.d.=	NOUN
hassl-2957	192	48	0.4209	0.4209	NUM
hassl-2957	192	49	)	)	PUNCT
hassl-2957	192	50	,	,	PUNCT
hassl-2957	192	51	organizational	organizational	ADJ
hassl-2957	192	52	management	management	NOUN
hassl-2957	192	53	skills	skill	NOUN
hassl-2957	192	54	(	(	PUNCT
hassl-2957	192	55	x	x	SYM
hassl-2957	192	56	=	=	SYM
hassl-2957	192	57	4.3173	4.3173	NUM
hassl-2957	192	58	,	,	PUNCT
hassl-2957	192	59	s.d.=	s.d.=	NOUN
hassl-2957	192	60	0.3971	0.3971	NUM
hassl-2957	192	61	)	)	PUNCT
hassl-2957	192	62	,	,	PUNCT
hassl-2957	192	63	professional	professional	ADJ
hassl-2957	192	64	knowledge	knowledge	NOUN
hassl-2957	192	65	(	(	PUNCT
hassl-2957	192	66	x	x	SYM
hassl-2957	192	67	=	=	SYM
hassl-2957	192	68	4.2640	4.2640	NUM
hassl-2957	192	69	,	,	PUNCT
hassl-2957	192	70	s.d.=	s.d.=	NOUN
hassl-2957	192	71	0.3661	0.3661	NUM
hassl-2957	192	72	)	)	PUNCT
hassl-2957	192	73	and	and	CCONJ
hassl-2957	192	74	operational	operational	ADJ
hassl-2957	192	75	skills	skill	NOUN
hassl-2957	192	76	(	(	PUNCT
hassl-2957	192	77	x	x	SYM
hassl-2957	192	78	=	=	SYM
hassl-2957	192	79	4.2538	4.2538	NUM
hassl-2957	192	80	,	,	PUNCT
hassl-2957	192	81	s.d.=	s.d.=	NOUN
hassl-2957	192	82	0.3448	0.3448	NUM
hassl-2957	192	83	)	)	PUNCT
hassl-2957	192	84	.	.	PUNCT
hassl-2957	193	1	this	this	PRON
hassl-2957	193	2	indicates	indicate	VERB
hassl-2957	193	3	that	that	SCONJ
hassl-2957	193	4	the	the	DET
hassl-2957	193	5	respondents	respondent	NOUN
hassl-2957	193	6	strongly	strongly	ADV
hassl-2957	193	7	agree	agree	VERB
hassl-2957	193	8	with	with	ADP
hassl-2957	193	9	all	all	DET
hassl-2957	193	10	competencies	competency	NOUN
hassl-2957	193	11	with	with	ADP
hassl-2957	193	12	five	five	NUM
hassl-2957	193	13	out	out	ADP
hassl-2957	193	14	of	of	ADP
hassl-2957	193	15	seven	seven	NUM
hassl-2957	193	16	competencies	competency	NOUN
hassl-2957	193	17	scoring	score	VERB
hassl-2957	193	18	higher	high	ADJ
hassl-2957	193	19	than	than	ADP
hassl-2957	193	20	the	the	DET
hassl-2957	193	21	overall	overall	ADJ
hassl-2957	193	22	mean	mean	NOUN
hassl-2957	193	23	scores	score	NOUN
hassl-2957	193	24	(	(	PUNCT
hassl-2957	193	25	namely	namely	ADV
hassl-2957	193	26	personal	personal	ADJ
hassl-2957	193	27	skills	skill	NOUN
hassl-2957	193	28	,	,	PUNCT
hassl-2957	193	29	professional	professional	ADJ
hassl-2957	193	30	ethics	ethic	NOUN
hassl-2957	193	31	,	,	PUNCT
hassl-2957	193	32	interaction	interaction	NOUN
hassl-2957	193	33	and	and	CCONJ
hassl-2957	193	34	communication	communication	NOUN
hassl-2957	193	35	skills	skill	NOUN
hassl-2957	193	36	,	,	PUNCT
hassl-2957	193	37	adaptive	adaptive	ADJ
hassl-2957	193	38	skills	skill	NOUN
hassl-2957	193	39	for	for	ADP
hassl-2957	193	40	the	the	DET
hassl-2957	193	41	digital	digital	ADJ
hassl-2957	193	42	age	age	NOUN
hassl-2957	193	43	and	and	CCONJ
hassl-2957	193	44	organizational	organizational	ADJ
hassl-2957	193	45	management	management	NOUN
hassl-2957	193	46	skills	skill	NOUN
hassl-2957	193	47	.	.	PUNCT
hassl-2957	194	1	this	this	PRON
hassl-2957	194	2	shows	show	VERB
hassl-2957	194	3	that	that	SCONJ
hassl-2957	194	4	the	the	DET
hassl-2957	194	5	management	management	NOUN
hassl-2957	194	6	accountants	accountant	NOUN
hassl-2957	194	7	strongly	strongly	ADV
hassl-2957	194	8	agree	agree	VERB
hassl-2957	194	9	that	that	SCONJ
hassl-2957	194	10	these	these	DET
hassl-2957	194	11	competencies	competency	NOUN
hassl-2957	194	12	have	have	VERB
hassl-2957	194	13	an	an	DET
hassl-2957	194	14	impact	impact	NOUN
hassl-2957	194	15	on	on	ADP
hassl-2957	194	16	financial	financial	ADJ
hassl-2957	194	17	reporting	reporting	NOUN
hassl-2957	194	18	quality	quality	NOUN
hassl-2957	194	19	.	.	PUNCT
hassl-2957	195	1	humanities	humanity	NOUN
hassl-2957	195	2	and	and	CCONJ
hassl-2957	195	3	social	social	ADJ
hassl-2957	195	4	sciences	science	NOUN
hassl-2957	195	5	letters	letter	NOUN
hassl-2957	195	6	,	,	PUNCT
hassl-2957	195	7	2022	2022	NUM
hassl-2957	195	8	,	,	PUNCT
hassl-2957	195	9	10(2	10(2	NUM
hassl-2957	195	10	):	):	PUNCT
hassl-2957	195	11	103	103	NUM
hassl-2957	195	12	-	-	SYM
hassl-2957	195	13	126	126	NUM
hassl-2957	195	14	111	111	NUM
hassl-2957	195	15	©	©	PROPN
hassl-2957	195	16	2022	2022	NUM
hassl-2957	195	17	conscientia	conscientia	PROPN
hassl-2957	195	18	beam	beam	PROPN
hassl-2957	195	19	.	.	PUNCT
hassl-2957	196	1	all	all	DET
hassl-2957	196	2	rights	right	NOUN
hassl-2957	196	3	reserved	reserve	VERB
hassl-2957	196	4	.	.	PUNCT
hassl-2957	197	1	table	table	NOUN
hassl-2957	197	2	1	1	NUM
hassl-2957	197	3	.	.	PUNCT
hassl-2957	198	1	profiles	profile	NOUN
hassl-2957	198	2	of	of	ADP
hassl-2957	198	3	the	the	DET
hassl-2957	198	4	respondents	respondent	NOUN
hassl-2957	198	5	.	.	PUNCT
hassl-2957	199	1	demographic	demographic	ADJ
hassl-2957	199	2	data	datum	NOUN
hassl-2957	199	3	items	item	NOUN
hassl-2957	199	4	number	number	NOUN
hassl-2957	199	5	percentage	percentage	NOUN
hassl-2957	199	6	gender	gender	NOUN
hassl-2957	199	7	male	male	NOUN
hassl-2957	199	8	71	71	NUM
hassl-2957	199	9	18.6351	18.6351	NUM
hassl-2957	199	10	female	female	ADJ
hassl-2957	199	11	310	310	NUM
hassl-2957	199	12	81.3648	81.3648	NUM
hassl-2957	199	13	age	age	NOUN
hassl-2957	199	14	less	less	ADJ
hassl-2957	199	15	than	than	ADP
hassl-2957	199	16	20	20	NUM
hassl-2957	199	17	years	year	NOUN
hassl-2957	199	18	old	old	ADJ
hassl-2957	199	19	1	1	NUM
hassl-2957	199	20	0.2624	0.2624	NUM
hassl-2957	199	21	20	20	NUM
hassl-2957	199	22	–	–	SYM
hassl-2957	199	23	30	30	NUM
hassl-2957	199	24	years	year	NOUN
hassl-2957	199	25	128	128	NUM
hassl-2957	199	26	33.5958	33.5958	NUM
hassl-2957	199	27	31	31	NUM
hassl-2957	199	28	–	–	PUNCT
hassl-2957	199	29	40	40	NUM
hassl-2957	199	30	years	year	NOUN
hassl-2957	199	31	163	163	NUM
hassl-2957	199	32	42.7821	42.7821	NUM
hassl-2957	199	33	41	41	NUM
hassl-2957	199	34	–	–	PUNCT
hassl-2957	199	35	50	50	NUM
hassl-2957	199	36	years	year	NOUN
hassl-2957	199	37	83	83	NUM
hassl-2957	199	38	21.7847	21.7847	NUM
hassl-2957	199	39	more	more	ADJ
hassl-2957	199	40	than	than	ADP
hassl-2957	199	41	40	40	NUM
hassl-2957	199	42	years	year	NOUN
hassl-2957	199	43	old	old	ADJ
hassl-2957	199	44	6	6	NUM
hassl-2957	199	45	1.5748	1.5748	NUM
hassl-2957	199	46	education	education	NOUN
hassl-2957	199	47	high	high	ADJ
hassl-2957	199	48	school	school	NOUN
hassl-2957	199	49	/	/	SYM
hassl-2957	199	50	vocational	vocational	ADJ
hassl-2957	199	51	certificate	certificate	NOUN
hassl-2957	199	52	0	0	NUM
hassl-2957	199	53	0.0000	0.0000	NUM
hassl-2957	199	54	high	high	ADJ
hassl-2957	199	55	vocational	vocational	ADJ
hassl-2957	199	56	certificate	certificate	NOUN
hassl-2957	199	57	69	69	NUM
hassl-2957	199	58	18.1102	18.1102	NUM
hassl-2957	199	59	bachelor	bachelor	NOUN
hassl-2957	199	60	's	's	PART
hassl-2957	199	61	degree	degree	NOUN
hassl-2957	199	62	or	or	CCONJ
hassl-2957	199	63	equivalent	equivalent	ADJ
hassl-2957	199	64	229	229	NUM
hassl-2957	199	65	60.1049	60.1049	NUM
hassl-2957	199	66	master	master	NOUN
hassl-2957	199	67	’s	’s	PART
hassl-2957	199	68	degree	degree	NOUN
hassl-2957	199	69	75	75	NUM
hassl-2957	199	70	19.6850	19.6850	NUM
hassl-2957	199	71	doctoral	doctoral	ADJ
hassl-2957	199	72	degree	degree	NOUN
hassl-2957	199	73	8	8	NUM
hassl-2957	199	74	2.0997	2.0997	NUM
hassl-2957	199	75	work	work	NOUN
hassl-2957	199	76	experience	experience	NOUN
hassl-2957	199	77	under	under	ADP
hassl-2957	199	78	3	3	NUM
hassl-2957	199	79	years	year	NOUN
hassl-2957	199	80	15	15	NUM
hassl-2957	199	81	3.9370	3.9370	NUM
hassl-2957	199	82	3	3	NUM
hassl-2957	199	83	-	-	SYM
hassl-2957	199	84	5	5	NUM
hassl-2957	199	85	years	year	NOUN
hassl-2957	199	86	167	167	NUM
hassl-2957	199	87	43.8320	43.8320	NUM
hassl-2957	199	88	6	6	NUM
hassl-2957	199	89	-	-	SYM
hassl-2957	199	90	10	10	NUM
hassl-2957	199	91	years	year	NOUN
hassl-2957	199	92	105	105	NUM
hassl-2957	199	93	27.5590	27.5590	NUM
hassl-2957	199	94	more	more	ADJ
hassl-2957	199	95	than	than	ADP
hassl-2957	199	96	10	10	NUM
hassl-2957	199	97	years	year	NOUN
hassl-2957	199	98	94	94	NUM
hassl-2957	199	99	24.6719	24.6719	NUM
hassl-2957	199	100	average	average	ADJ
hassl-2957	199	101	monthly	monthly	ADJ
hassl-2957	199	102	income	income	NOUN
hassl-2957	199	103	less	less	ADJ
hassl-2957	199	104	than	than	ADP
hassl-2957	199	105	20,000	20,000	NUM
hassl-2957	199	106	thb	thb	NUM
hassl-2957	199	107	201	201	NUM
hassl-2957	199	108	52.7559	52.7559	NUM
hassl-2957	199	109	20,000	20,000	NUM
hassl-2957	199	110	-	-	SYM
hassl-2957	199	111	35,000	35,000	NUM
hassl-2957	199	112	thb	thb	NUM
hassl-2957	199	113	122	122	NUM
hassl-2957	199	114	32.0210	32.0210	NUM
hassl-2957	199	115	35,000	35,000	NUM
hassl-2957	199	116	-	-	SYM
hassl-2957	199	117	50,000	50,000	NUM
hassl-2957	199	118	thb	thb	NOUN
hassl-2957	199	119	56	56	NUM
hassl-2957	199	120	14.6981	14.6981	NUM
hassl-2957	199	121	more	more	ADJ
hassl-2957	199	122	than	than	ADP
hassl-2957	199	123	50,001	50,001	NUM
hassl-2957	199	124	thb	thb	NUM
hassl-2957	199	125	2	2	NUM
hassl-2957	199	126	0.5249	0.5249	NUM
hassl-2957	199	127	city	city	NOUN
hassl-2957	199	128	of	of	ADP
hassl-2957	199	129	workplace	workplace	NOUN
hassl-2957	199	130	kalasin	kalasin	VERB
hassl-2957	199	131	11	11	NUM
hassl-2957	199	132	2.8871	2.8871	NUM
hassl-2957	199	133	khon	khon	PROPN
hassl-2957	199	134	kaen	kaen	PROPN
hassl-2957	199	135	53	53	NUM
hassl-2957	199	136	13.9107	13.9107	NUM
hassl-2957	199	137	chaiyaphum	chaiyaphum	ADJ
hassl-2957	199	138	15	15	NUM
hassl-2957	199	139	3.9370	3.9370	NUM
hassl-2957	199	140	nakhon	nakhon	NOUN
hassl-2957	199	141	phanom	phanom	PROPN
hassl-2957	199	142	10	10	NUM
hassl-2957	199	143	2.6246	2.6246	NUM
hassl-2957	199	144	nakhon	nakhon	NOUN
hassl-2957	199	145	ratchasima	ratchasima	NOUN
hassl-2957	200	1	75	75	NUM
hassl-2957	200	2	19.6850	19.6850	NUM
hassl-2957	200	3	bueng	bueng	NOUN
hassl-2957	200	4	kan	kan	PROPN
hassl-2957	200	5	5	5	NUM
hassl-2957	200	6	1.3123	1.3123	NUM
hassl-2957	200	7	buriram	buriram	NOUN
hassl-2957	200	8	21	21	NUM
hassl-2957	200	9	5.5118	5.5118	NUM
hassl-2957	200	10	maha	maha	NOUN
hassl-2957	200	11	sarakham	sarakham	VERB
hassl-2957	200	12	13	13	NUM
hassl-2957	200	13	3.4120	3.4120	NUM
hassl-2957	200	14	mukdahan	mukdahan	NOUN
hassl-2957	200	15	7	7	NUM
hassl-2957	200	16	1.8372	1.8372	NUM
hassl-2957	200	17	yasothon	yasothon	NOUN
hassl-2957	200	18	8	8	NUM
hassl-2957	200	19	2.0997	2.0997	NUM
hassl-2957	200	20	roi	roi	NOUN
hassl-2957	200	21	et	et	NOUN
hassl-2957	200	22	18	18	NUM
hassl-2957	200	23	4.7244	4.7244	NUM
hassl-2957	200	24	loei	loei	NOUN
hassl-2957	200	25	10	10	NUM
hassl-2957	200	26	2.6246	2.6246	NUM
hassl-2957	200	27	sisaket	sisaket	NOUN
hassl-2957	200	28	14	14	NUM
hassl-2957	200	29	3.6745	3.6745	NUM
hassl-2957	200	30	sakon	sakon	PROPN
hassl-2957	200	31	nakhon	nakhon	PROPN
hassl-2957	200	32	15	15	NUM
hassl-2957	200	33	3.9370	3.9370	NUM
hassl-2957	200	34	surin	surin	NOUN
hassl-2957	200	35	18	18	NUM
hassl-2957	200	36	4.7244	4.7244	NUM
hassl-2957	200	37	nong	nong	PROPN
hassl-2957	200	38	khai	khai	PROPN
hassl-2957	200	39	12	12	NUM
hassl-2957	200	40	3.1496	3.1496	NUM
hassl-2957	200	41	nong	nong	PROPN
hassl-2957	200	42	bua	bua	PROPN
hassl-2957	200	43	lamphu	lamphu	VERB
hassl-2957	200	44	6	6	NUM
hassl-2957	200	45	1.5748	1.5748	NUM
hassl-2957	200	46	amnat	amnat	NOUN
hassl-2957	200	47	charoen	charoen	VERB
hassl-2957	200	48	5	5	NUM
hassl-2957	200	49	1.3123	1.3123	NUM
hassl-2957	200	50	udon	udon	PROPN
hassl-2957	200	51	thani	thani	PROPN
hassl-2957	200	52	35	35	NUM
hassl-2957	200	53	9.1863	9.1863	NUM
hassl-2957	200	54	ubon	ubon	PROPN
hassl-2957	200	55	ratchathani	ratchathani	PROPN
hassl-2957	200	56	30	30	NUM
hassl-2957	200	57	7.8740	7.8740	NUM
hassl-2957	200	58	types	type	NOUN
hassl-2957	200	59	of	of	ADP
hassl-2957	200	60	business	business	NOUN
hassl-2957	200	61	company	company	NOUN
hassl-2957	200	62	limited	limit	VERB
hassl-2957	200	63	182	182	NUM
hassl-2957	200	64	47.7690	47.7690	NUM
hassl-2957	200	65	partnership	partnership	NOUN
hassl-2957	200	66	limited	limit	VERB
hassl-2957	200	67	199	199	NUM
hassl-2957	200	68	52.2309	52.2309	NUM
hassl-2957	200	69	table	table	NOUN
hassl-2957	200	70	2	2	NUM
hassl-2957	200	71	shows	show	VERB
hassl-2957	200	72	the	the	DET
hassl-2957	200	73	overall	overall	ADJ
hassl-2957	200	74	mean	mean	ADJ
hassl-2957	200	75	scores	score	NOUN
hassl-2957	200	76	in	in	ADP
hassl-2957	200	77	accountant	accountant	NOUN
hassl-2957	200	78	competencies	competency	NOUN
hassl-2957	200	79	.	.	PUNCT
hassl-2957	201	1	it	it	PRON
hassl-2957	201	2	is	be	AUX
hassl-2957	201	3	also	also	ADV
hassl-2957	201	4	essential	essential	ADJ
hassl-2957	201	5	to	to	PART
hassl-2957	201	6	look	look	VERB
hassl-2957	201	7	into	into	ADP
hassl-2957	201	8	the	the	DET
hassl-2957	201	9	details	detail	NOUN
hassl-2957	201	10	of	of	ADP
hassl-2957	201	11	the	the	DET
hassl-2957	201	12	mean	mean	ADJ
hassl-2957	201	13	scores	score	NOUN
hassl-2957	201	14	of	of	ADP
hassl-2957	201	15	sub	sub	NOUN
hassl-2957	201	16	-	-	NOUN
hassl-2957	201	17	competencies	competency	NOUN
hassl-2957	201	18	as	as	SCONJ
hassl-2957	201	19	seen	see	VERB
hassl-2957	201	20	below	below	ADV
hassl-2957	201	21	:	:	PUNCT
hassl-2957	201	22	table	table	NOUN
hassl-2957	201	23	2	2	NUM
hassl-2957	201	24	.	.	PUNCT
hassl-2957	201	25	performances	performance	NOUN
hassl-2957	201	26	of	of	ADP
hassl-2957	201	27	accountant	accountant	NOUN
hassl-2957	201	28	competencies	competency	NOUN
hassl-2957	201	29	.	.	PUNCT
hassl-2957	202	1	accountant	accountant	NOUN
hassl-2957	202	2	competencies	competency	NOUN
hassl-2957	202	3	mean	mean	VERB
hassl-2957	202	4	s.d	s.d	PROPN
hassl-2957	202	5	.	.	PROPN
hassl-2957	202	6	performance	performance	NOUN
hassl-2957	202	7	level	level	NOUN
hassl-2957	202	8	1	1	NUM
hassl-2957	202	9	.	.	PUNCT
hassl-2957	203	1	professional	professional	ADJ
hassl-2957	203	2	knowledge	knowledge	NOUN
hassl-2957	203	3	4.2640	4.2640	NUM
hassl-2957	203	4	0.3661	0.3661	NUM
hassl-2957	203	5	high	high	ADJ
hassl-2957	203	6	2	2	NUM
hassl-2957	203	7	.	.	PUNCT
hassl-2957	203	8	professional	professional	ADJ
hassl-2957	203	9	ethics	ethic	NOUN
hassl-2957	203	10	4.4162	4.4162	NUM
hassl-2957	203	11	0.3968	0.3968	NUM
hassl-2957	203	12	high	high	ADJ
hassl-2957	203	13	3	3	NUM
hassl-2957	203	14	.	.	PUNCT
hassl-2957	203	15	operational	operational	ADJ
hassl-2957	203	16	skills	skill	NOUN
hassl-2957	203	17	4.2538	4.2538	NUM
hassl-2957	203	18	0.3448	0.3448	NUM
hassl-2957	203	19	high	high	ADJ
hassl-2957	203	20	4	4	NUM
hassl-2957	203	21	.	.	PUNCT
hassl-2957	204	1	personal	personal	ADJ
hassl-2957	204	2	skills	skill	NOUN
hassl-2957	204	3	4.4213	4.4213	NUM
hassl-2957	204	4	0.3537	0.3537	NUM
hassl-2957	204	5	high	high	ADJ
hassl-2957	204	6	5	5	NUM
hassl-2957	204	7	.	.	PUNCT
hassl-2957	204	8	interaction	interaction	NOUN
hassl-2957	204	9	and	and	CCONJ
hassl-2957	204	10	communication	communication	NOUN
hassl-2957	204	11	skills	skill	NOUN
hassl-2957	204	12	4.4036	4.4036	NUM
hassl-2957	204	13	0.3653	0.3653	NUM
hassl-2957	204	14	high	high	ADJ
hassl-2957	204	15	6	6	NUM
hassl-2957	204	16	.	.	PUNCT
hassl-2957	205	1	organizational	organizational	ADJ
hassl-2957	205	2	management	management	NOUN
hassl-2957	205	3	skills	skill	VERB
hassl-2957	205	4	4.3173	4.3173	NUM
hassl-2957	205	5	0.3971	0.3971	NUM
hassl-2957	205	6	high	high	ADJ
hassl-2957	205	7	7	7	NUM
hassl-2957	205	8	.	.	PUNCT
hassl-2957	205	9	adaptive	adaptive	ADJ
hassl-2957	205	10	skills	skill	NOUN
hassl-2957	205	11	for	for	ADP
hassl-2957	205	12	the	the	DET
hassl-2957	205	13	digital	digital	ADJ
hassl-2957	205	14	age	age	NOUN
hassl-2957	205	15	4.3528	4.3528	NUM
hassl-2957	206	1	0.4209	0.4209	PRON
hassl-2957	206	2	high	high	ADJ
hassl-2957	206	3	total	total	NOUN
hassl-2957	206	4	4.3084	4.3084	NUM
hassl-2957	206	5	0.2919	0.2919	NUM
hassl-2957	206	6	high	high	ADJ
hassl-2957	206	7	humanities	humanity	NOUN
hassl-2957	206	8	and	and	CCONJ
hassl-2957	206	9	social	social	ADJ
hassl-2957	206	10	sciences	science	NOUN
hassl-2957	206	11	letters	letter	NOUN
hassl-2957	206	12	,	,	PUNCT
hassl-2957	206	13	2022	2022	NUM
hassl-2957	206	14	,	,	PUNCT
hassl-2957	206	15	10(2	10(2	NUM
hassl-2957	206	16	):	):	PUNCT
hassl-2957	206	17	103	103	NUM
hassl-2957	206	18	-	-	SYM
hassl-2957	206	19	126	126	NUM
hassl-2957	206	20	112	112	NUM
hassl-2957	206	21	©	©	PROPN
hassl-2957	206	22	2022	2022	NUM
hassl-2957	206	23	conscientia	conscientia	PROPN
hassl-2957	206	24	beam	beam	PROPN
hassl-2957	206	25	.	.	PUNCT
hassl-2957	207	1	all	all	DET
hassl-2957	207	2	rights	right	NOUN
hassl-2957	207	3	reserved	reserve	VERB
hassl-2957	207	4	.	.	PUNCT
hassl-2957	208	1	table	table	NOUN
hassl-2957	208	2	3	3	NUM
hassl-2957	208	3	.	.	PUNCT
hassl-2957	208	4	performances	performance	NOUN
hassl-2957	208	5	of	of	ADP
hassl-2957	208	6	sub	sub	ADJ
hassl-2957	208	7	-	-	ADJ
hassl-2957	208	8	competencies	competency	NOUN
hassl-2957	208	9	accountant	accountant	NOUN
hassl-2957	208	10	competencies	competency	NOUN
hassl-2957	208	11	mean	mean	VERB
hassl-2957	208	12	s.d	s.d	PROPN
hassl-2957	208	13	.	.	PROPN
hassl-2957	208	14	performance	performance	NOUN
hassl-2957	208	15	level	level	NOUN
hassl-2957	208	16	professional	professional	ADJ
hassl-2957	208	17	knowledge	knowledge	NOUN
hassl-2957	208	18	knowledge	knowledge	NOUN
hassl-2957	208	19	of	of	ADP
hassl-2957	208	20	financial	financial	ADJ
hassl-2957	208	21	accounting	accounting	NOUN
hassl-2957	208	22	and	and	CCONJ
hassl-2957	208	23	related	relate	VERB
hassl-2957	208	24	disciplines	discipline	NOUN
hassl-2957	208	25	4.3249	4.3249	NUM
hassl-2957	208	26	0.4695	0.4695	NUM
hassl-2957	208	27	high	high	ADJ
hassl-2957	208	28	knowledge	knowledge	NOUN
hassl-2957	208	29	of	of	ADP
hassl-2957	208	30	business	business	NOUN
hassl-2957	208	31	organizations	organization	NOUN
hassl-2957	208	32	4.2335	4.2335	NUM
hassl-2957	208	33	0.4214	0.4214	NUM
hassl-2957	208	34	high	high	ADJ
hassl-2957	208	35	knowledge	knowledge	NOUN
hassl-2957	208	36	of	of	ADP
hassl-2957	208	37	information	information	NOUN
hassl-2957	208	38	technology	technology	NOUN
hassl-2957	208	39	4.4467	4.4467	NUM
hassl-2957	208	40	0.4984	0.4984	NUM
hassl-2957	208	41	high	high	ADJ
hassl-2957	208	42	knowledge	knowledge	NOUN
hassl-2957	208	43	of	of	ADP
hassl-2957	208	44	laws	law	NOUN
hassl-2957	208	45	and	and	CCONJ
hassl-2957	208	46	regulations	regulation	NOUN
hassl-2957	208	47	related	relate	VERB
hassl-2957	208	48	to	to	ADP
hassl-2957	208	49	accounting	account	VERB
hassl-2957	208	50	4.2437	4.2437	NUM
hassl-2957	208	51	0.4303	0.4303	NUM
hassl-2957	208	52	high	high	ADJ
hassl-2957	208	53	integration	integration	NOUN
hassl-2957	208	54	of	of	ADP
hassl-2957	208	55	knowledge	knowledge	NOUN
hassl-2957	208	56	with	with	ADP
hassl-2957	208	57	related	related	ADJ
hassl-2957	208	58	disciplines	discipline	NOUN
hassl-2957	208	59	4.1929	4.1929	NUM
hassl-2957	208	60	0.3955	0.3955	NUM
hassl-2957	208	61	high	high	ADJ
hassl-2957	208	62	application	application	NOUN
hassl-2957	208	63	of	of	ADP
hassl-2957	208	64	theoretical	theoretical	ADJ
hassl-2957	208	65	knowledge	knowledge	NOUN
hassl-2957	208	66	to	to	PART
hassl-2957	208	67	practice	practice	VERB
hassl-2957	208	68	4.2538	4.2538	NUM
hassl-2957	208	69	0.4363	0.4363	NUM
hassl-2957	208	70	high	high	ADJ
hassl-2957	208	71	academic	academic	ADJ
hassl-2957	208	72	changes	change	NOUN
hassl-2957	208	73	in	in	ADP
hassl-2957	208	74	disciplines	discipline	NOUN
hassl-2957	208	75	and	and	CCONJ
hassl-2957	208	76	related	relate	VERB
hassl-2957	208	77	disciplines	discipline	NOUN
hassl-2957	208	78	being	be	AUX
hassl-2957	208	79	monitored	monitor	VERB
hassl-2957	208	80	and	and	CCONJ
hassl-2957	208	81	applied	apply	VERB
hassl-2957	208	82	4.2030	4.2030	NUM
hassl-2957	208	83	0.4032	0.4032	NUM
hassl-2957	208	84	high	high	ADJ
hassl-2957	208	85	professional	professional	ADJ
hassl-2957	208	86	ethics	ethic	NOUN
hassl-2957	208	87	neutrals	neutral	NOUN
hassl-2957	208	88	,	,	PUNCT
hassl-2957	208	89	no	no	DET
hassl-2957	208	90	bias	bias	NOUN
hassl-2957	208	91	.	.	PUNCT
hassl-2957	209	1	no	no	DET
hassl-2957	209	2	conflict	conflict	NOUN
hassl-2957	209	3	of	of	ADP
hassl-2957	209	4	interest	interest	NOUN
hassl-2957	209	5	or	or	CCONJ
hassl-2957	209	6	being	be	AUX
hassl-2957	209	7	influenced	influence	VERB
hassl-2957	209	8	by	by	ADP
hassl-2957	209	9	professionals	professional	NOUN
hassl-2957	209	10	in	in	ADP
hassl-2957	209	11	decision	decision	NOUN
hassl-2957	209	12	-	-	PUNCT
hassl-2957	209	13	making	make	VERB
hassl-2957	209	14	4.3655	4.3655	NUM
hassl-2957	209	15	0.4827	0.4827	NUM
hassl-2957	209	16	high	high	ADJ
hassl-2957	209	17	continuous	continuous	ADJ
hassl-2957	209	18	self	self	NOUN
hassl-2957	209	19	-	-	PUNCT
hassl-2957	209	20	improvement	improvement	NOUN
hassl-2957	209	21	in	in	ADP
hassl-2957	209	22	terms	term	NOUN
hassl-2957	209	23	of	of	ADP
hassl-2957	209	24	operations	operation	NOUN
hassl-2957	209	25	,	,	PUNCT
hassl-2957	209	26	laws	law	NOUN
hassl-2957	209	27	,	,	PUNCT
hassl-2957	209	28	regulations	regulation	NOUN
hassl-2957	209	29	and	and	CCONJ
hassl-2957	209	30	techniques	technique	NOUN
hassl-2957	209	31	to	to	PART
hassl-2957	209	32	acquire	acquire	VERB
hassl-2957	209	33	knowledge	knowledge	NOUN
hassl-2957	209	34	and	and	CCONJ
hassl-2957	209	35	professional	professional	ADJ
hassl-2957	209	36	competence	competence	NOUN
hassl-2957	209	37	at	at	ADP
hassl-2957	209	38	a	a	DET
hassl-2957	209	39	level	level	NOUN
hassl-2957	209	40	that	that	PRON
hassl-2957	209	41	can	can	AUX
hassl-2957	209	42	provide	provide	VERB
hassl-2957	209	43	professional	professional	ADJ
hassl-2957	209	44	services	service	NOUN
hassl-2957	209	45	effectively	effectively	ADV
hassl-2957	209	46	4.4213	4.4213	NUM
hassl-2957	209	47	0.4950	0.4950	NUM
hassl-2957	209	48	high	high	ADJ
hassl-2957	209	49	no	no	DET
hassl-2957	209	50	disclosure	disclosure	NOUN
hassl-2957	209	51	of	of	ADP
hassl-2957	209	52	information	information	NOUN
hassl-2957	209	53	obtained	obtain	VERB
hassl-2957	209	54	from	from	ADP
hassl-2957	209	55	professional	professional	ADJ
hassl-2957	209	56	practice	practice	NOUN
hassl-2957	209	57	to	to	ADP
hassl-2957	209	58	others	other	NOUN
hassl-2957	209	59	if	if	SCONJ
hassl-2957	209	60	it	it	PRON
hassl-2957	209	61	is	be	AUX
hassl-2957	209	62	not	not	PART
hassl-2957	209	63	authorized	authorize	VERB
hassl-2957	209	64	or	or	CCONJ
hassl-2957	209	65	acts	act	VERB
hassl-2957	209	66	as	as	ADP
hassl-2957	209	67	a	a	DET
hassl-2957	209	68	legal	legal	ADJ
hassl-2957	209	69	duty	duty	NOUN
hassl-2957	209	70	4.6904	4.6904	NUM
hassl-2957	209	71	0.4635	0.4635	NUM
hassl-2957	209	72	highest	high	ADJ
hassl-2957	209	73	compliances	compliance	NOUN
hassl-2957	209	74	with	with	ADP
hassl-2957	209	75	applicable	applicable	ADJ
hassl-2957	209	76	laws	law	NOUN
hassl-2957	209	77	and	and	CCONJ
hassl-2957	209	78	regulations	regulation	NOUN
hassl-2957	209	79	to	to	PART
hassl-2957	209	80	avoid	avoid	VERB
hassl-2957	209	81	any	any	DET
hassl-2957	209	82	action	action	NOUN
hassl-2957	209	83	that	that	PRON
hassl-2957	209	84	may	may	AUX
hassl-2957	209	85	cause	cause	VERB
hassl-2957	209	86	disgrace	disgrace	NOUN
hassl-2957	209	87	to	to	ADP
hassl-2957	209	88	the	the	DET
hassl-2957	209	89	profession	profession	NOUN
hassl-2957	209	90	4.4670	4.4670	NUM
hassl-2957	209	91	0.5001	0.5001	NUM
hassl-2957	209	92	high	high	ADJ
hassl-2957	209	93	operational	operational	ADJ
hassl-2957	209	94	skills	skill	NOUN
hassl-2957	209	95	procurement	procurement	NOUN
hassl-2957	209	96	and	and	CCONJ
hassl-2957	209	97	understanding	understanding	NOUN
hassl-2957	209	98	of	of	ADP
hassl-2957	209	99	information	information	NOUN
hassl-2957	209	100	from	from	ADP
hassl-2957	209	101	various	various	ADJ
hassl-2957	209	102	sources	source	NOUN
hassl-2957	209	103	such	such	ADJ
hassl-2957	209	104	as	as	ADP
hassl-2957	209	105	print	print	NOUN
hassl-2957	209	106	and	and	CCONJ
hassl-2957	209	107	electronic	electronic	ADJ
hassl-2957	209	108	media	medium	NOUN
hassl-2957	209	109	4.2081	4.2081	NUM
hassl-2957	209	110	0.4070	0.4070	NUM
hassl-2957	209	111	high	high	ADJ
hassl-2957	209	112	application	application	NOUN
hassl-2957	209	113	of	of	ADP
hassl-2957	209	114	accounting	accounting	NOUN
hassl-2957	209	115	principles	principle	NOUN
hassl-2957	209	116	and	and	CCONJ
hassl-2957	209	117	experience	experience	NOUN
hassl-2957	209	118	to	to	PART
hassl-2957	209	119	analyze	analyze	VERB
hassl-2957	209	120	problems	problem	NOUN
hassl-2957	209	121	and	and	CCONJ
hassl-2957	209	122	solve	solve	VERB
hassl-2957	209	123	operation	operation	NOUN
hassl-2957	209	124	problems	problem	NOUN
hassl-2957	209	125	4.3198	4.3198	NUM
hassl-2957	209	126	0.4767	0.4767	NUM
hassl-2957	209	127	high	high	ADJ
hassl-2957	209	128	proficiency	proficiency	NOUN
hassl-2957	209	129	in	in	ADP
hassl-2957	209	130	calculation	calculation	NOUN
hassl-2957	209	131	and	and	CCONJ
hassl-2957	209	132	data	data	NOUN
hassl-2957	209	133	analytics	analytic	NOUN
hassl-2957	209	134	4.5584	4.5584	NUM
hassl-2957	209	135	0.4978	0.4978	NUM
hassl-2957	209	136	highest	high	ADJ
hassl-2957	209	137	expertise	expertise	NOUN
hassl-2957	209	138	in	in	ADP
hassl-2957	209	139	information	information	NOUN
hassl-2957	209	140	technology	technology	NOUN
hassl-2957	209	141	4.5076	4.5076	NUM
hassl-2957	209	142	0.5012	0.5012	NUM
hassl-2957	209	143	highest	high	ADJ
hassl-2957	209	144	analytical	analytical	ADJ
hassl-2957	209	145	skills	skill	NOUN
hassl-2957	209	146	for	for	ADP
hassl-2957	209	147	decision	decision	NOUN
hassl-2957	209	148	-	-	PUNCT
hassl-2957	209	149	making	make	VERB
hassl-2957	209	150	and	and	CCONJ
hassl-2957	209	151	risk	risk	NOUN
hassl-2957	209	152	management	management	NOUN
hassl-2957	209	153	4.2030	4.2030	NUM
hassl-2957	209	154	0.4032	0.4032	NUM
hassl-2957	209	155	high	high	ADJ
hassl-2957	209	156	presentation	presentation	NOUN
hassl-2957	209	157	skills	skill	NOUN
hassl-2957	209	158	of	of	ADP
hassl-2957	209	159	financial	financial	ADJ
hassl-2957	209	160	reporting	report	VERB
hassl-2957	209	161	4.2995	4.2995	NUM
hassl-2957	209	162	0.4592	0.4592	NUM
hassl-2957	209	163	high	high	ADJ
hassl-2957	209	164	personal	personal	ADJ
hassl-2957	209	165	skills	skill	NOUN
hassl-2957	209	166	self	self	NOUN
hassl-2957	209	167	-	-	PUNCT
hassl-2957	209	168	management	management	NOUN
hassl-2957	209	169	4.2437	4.2437	NUM
hassl-2957	209	170	0.4303	0.4303	NUM
hassl-2957	209	171	high	high	ADJ
hassl-2957	209	172	creativity	creativity	NOUN
hassl-2957	209	173	and	and	CCONJ
hassl-2957	209	174	self	self	NOUN
hassl-2957	209	175	-	-	PUNCT
hassl-2957	209	176	learning	learn	VERB
hassl-2957	209	177	4.2335	4.2335	NUM
hassl-2957	209	178	0.4241	0.4241	NUM
hassl-2957	209	179	high	high	ADJ
hassl-2957	209	180	ability	ability	NOUN
hassl-2957	209	181	to	to	PART
hassl-2957	209	182	manage	manage	VERB
hassl-2957	209	183	limited	limited	ADJ
hassl-2957	209	184	resources	resource	NOUN
hassl-2957	209	185	and	and	CCONJ
hassl-2957	209	186	complete	complete	ADJ
hassl-2957	209	187	tasks	task	NOUN
hassl-2957	209	188	within	within	ADP
hassl-2957	209	189	deadlines	deadline	NOUN
hassl-2957	209	190	4.3401	4.3401	NUM
hassl-2957	209	191	0.4749	0.4749	NUM
hassl-2957	209	192	high	high	ADJ
hassl-2957	209	193	ability	ability	NOUN
hassl-2957	209	194	to	to	PART
hassl-2957	209	195	adapt	adapt	VERB
hassl-2957	209	196	to	to	ADP
hassl-2957	209	197	changes	change	NOUN
hassl-2957	209	198	4.6193	4.6193	NUM
hassl-2957	209	199	0.4868	0.4868	NUM
hassl-2957	209	200	highest	high	ADJ
hassl-2957	209	201	ability	ability	NOUN
hassl-2957	209	202	to	to	PART
hassl-2957	209	203	apply	apply	VERB
hassl-2957	209	204	professional	professional	ADJ
hassl-2957	209	205	values	value	NOUN
hassl-2957	209	206	,	,	PUNCT
hassl-2957	209	207	codes	code	NOUN
hassl-2957	209	208	of	of	ADP
hassl-2957	209	209	conduct	conduct	NOUN
hassl-2957	209	210	and	and	CCONJ
hassl-2957	209	211	attitude	attitude	NOUN
hassl-2957	209	212	to	to	ADP
hassl-2957	209	213	decision	decision	NOUN
hassl-2957	209	214	making	make	VERB
hassl-2957	209	215	4.3299	4.3299	NUM
hassl-2957	209	216	0.4713	0.4713	NUM
hassl-2957	209	217	high	high	ADJ
hassl-2957	209	218	caution	caution	NOUN
hassl-2957	209	219	as	as	ADP
hassl-2957	209	220	a	a	DET
hassl-2957	209	221	professional	professional	ADJ
hassl-2957	209	222	accountant	accountant	NOUN
hassl-2957	209	223	4.5990	4.5990	NUM
hassl-2957	209	224	0.4913	0.4913	NUM
hassl-2957	209	225	highest	high	ADJ
hassl-2957	209	226	interaction	interaction	NOUN
hassl-2957	209	227	and	and	CCONJ
hassl-2957	209	228	communication	communication	NOUN
hassl-2957	209	229	skills	skill	NOUN
hassl-2957	209	230	collaboration	collaboration	NOUN
hassl-2957	209	231	with	with	ADP
hassl-2957	209	232	team	team	NOUN
hassl-2957	209	233	and	and	CCONJ
hassl-2957	209	234	others	other	NOUN
hassl-2957	209	235	4.4975	4.4975	NUM
hassl-2957	209	236	0.5012	0.5012	NUM
hassl-2957	209	237	high	high	ADJ
hassl-2957	209	238	group	group	NOUN
hassl-2957	209	239	discussions	discussion	NOUN
hassl-2957	209	240	to	to	PART
hassl-2957	209	241	resolve	resolve	VERB
hassl-2957	209	242	conflicts	conflict	NOUN
hassl-2957	209	243	4.4112	4.4112	NUM
hassl-2957	209	244	0.4933	0.4933	NUM
hassl-2957	209	245	high	high	ADJ
hassl-2957	209	246	interaction	interaction	NOUN
hassl-2957	209	247	with	with	ADP
hassl-2957	209	248	people	people	NOUN
hassl-2957	209	249	of	of	ADP
hassl-2957	209	250	different	different	ADJ
hassl-2957	209	251	cultures	culture	NOUN
hassl-2957	209	252	or	or	CCONJ
hassl-2957	209	253	opinions	opinion	NOUN
hassl-2957	209	254	4.2944	4.2944	NUM
hassl-2957	209	255	0.4569	0.4569	NUM
hassl-2957	209	256	high	high	ADJ
hassl-2957	209	257	negotiation	negotiation	NOUN
hassl-2957	209	258	carried	carry	VERB
hassl-2957	209	259	out	out	ADP
hassl-2957	209	260	to	to	PART
hassl-2957	209	261	reach	reach	VERB
hassl-2957	209	262	an	an	DET
hassl-2957	209	263	acceptable	acceptable	ADJ
hassl-2957	209	264	conclusion	conclusion	NOUN
hassl-2957	209	265	or	or	CCONJ
hassl-2957	209	266	agreement	agreement	NOUN
hassl-2957	209	267	4.1980	4.1980	NUM
hassl-2957	209	268	0.3994	0.3994	NUM
hassl-2957	209	269	high	high	ADJ
hassl-2957	209	270	adaptability	adaptability	NOUN
hassl-2957	209	271	to	to	PART
hassl-2957	209	272	work	work	VERB
hassl-2957	209	273	with	with	ADP
hassl-2957	209	274	people	people	NOUN
hassl-2957	209	275	from	from	ADP
hassl-2957	209	276	different	different	ADJ
hassl-2957	209	277	cultures	culture	NOUN
hassl-2957	209	278	4.5178	4.5178	NUM
hassl-2957	209	279	0.5009	0.5009	NUM
hassl-2957	209	280	highest	high	ADJ
hassl-2957	209	281	ability	ability	NOUN
hassl-2957	209	282	to	to	PART
hassl-2957	209	283	communicate	communicate	VERB
hassl-2957	209	284	and	and	CCONJ
hassl-2957	209	285	report	report	VERB
hassl-2957	209	286	through	through	ADP
hassl-2957	209	287	speaking	speak	VERB
hassl-2957	209	288	and	and	CCONJ
hassl-2957	209	289	writing	write	VERB
hassl-2957	209	290	formally	formally	ADV
hassl-2957	209	291	and	and	CCONJ
hassl-2957	209	292	informally	informally	ADV
hassl-2957	209	293	4.4365	4.4365	NUM
hassl-2957	209	294	0.4972	0.4972	NUM
hassl-2957	209	295	high	high	ADJ
hassl-2957	209	296	english	english	ADJ
hassl-2957	209	297	proficiency	proficiency	NOUN
hassl-2957	209	298	in	in	ADP
hassl-2957	209	299	oral	oral	ADJ
hassl-2957	209	300	and	and	CCONJ
hassl-2957	209	301	written	write	VERB
hassl-2957	209	302	communication	communication	NOUN
hassl-2957	209	303	4.2335	4.2335	NUM
hassl-2957	209	304	0.4241	0.4241	NUM
hassl-2957	209	305	high	high	ADJ
hassl-2957	209	306	listening	listening	NOUN
hassl-2957	209	307	skills	skill	NOUN
hassl-2957	209	308	and	and	CCONJ
hassl-2957	209	309	effective	effective	ADJ
hassl-2957	209	310	communication	communication	NOUN
hassl-2957	209	311	4.3095	4.3095	NUM
hassl-2957	209	312	0.4635	0.4635	NUM
hassl-2957	209	313	high	high	ADJ
hassl-2957	209	314	organizational	organizational	ADJ
hassl-2957	209	315	management	management	NOUN
hassl-2957	209	316	skills	skill	VERB
hassl-2957	209	317	strategic	strategic	ADJ
hassl-2957	209	318	planning	planning	NOUN
hassl-2957	209	319	and	and	CCONJ
hassl-2957	209	320	goal	goal	NOUN
hassl-2957	209	321	setting	set	VERB
hassl-2957	209	322	for	for	ADP
hassl-2957	209	323	better	well	ADJ
hassl-2957	209	324	performance	performance	NOUN
hassl-2957	209	325	of	of	ADP
hassl-2957	209	326	the	the	DET
hassl-2957	209	327	organization	organization	NOUN
hassl-2957	209	328	4.2437	4.2437	NUM
hassl-2957	209	329	0.4303	0.4303	NUM
hassl-2957	209	330	high	high	ADJ
hassl-2957	209	331	effective	effective	ADJ
hassl-2957	209	332	project	project	NOUN
hassl-2957	209	333	,	,	PUNCT
hassl-2957	209	334	personnel	personnel	NOUN
hassl-2957	209	335	and	and	CCONJ
hassl-2957	209	336	resource	resource	NOUN
hassl-2957	209	337	management	management	NOUN
hassl-2957	209	338	4.2437	4.2437	NUM
hassl-2957	209	339	0.4303	0.4303	NUM
hassl-2957	209	340	high	high	ADJ
hassl-2957	209	341	assignments	assignment	NOUN
hassl-2957	209	342	,	,	PUNCT
hassl-2957	209	343	motivations	motivation	NOUN
hassl-2957	209	344	and	and	CCONJ
hassl-2957	209	345	personnel	personnel	NOUN
hassl-2957	209	346	development	development	NOUN
hassl-2957	209	347	4.3299	4.3299	NUM
hassl-2957	209	348	0.4713	0.4713	NUM
hassl-2957	209	349	high	high	ADJ
hassl-2957	209	350	project	project	NOUN
hassl-2957	209	351	,	,	PUNCT
hassl-2957	209	352	personnel	personnel	NOUN
hassl-2957	209	353	and	and	CCONJ
hassl-2957	209	354	resource	resource	NOUN
hassl-2957	209	355	management	management	NOUN
hassl-2957	209	356	4.2944	4.2944	NUM
hassl-2957	209	357	0.4569	0.4569	NUM
hassl-2957	209	358	high	high	ADJ
hassl-2957	209	359	leadership	leadership	NOUN
hassl-2957	209	360	,	,	PUNCT
hassl-2957	209	361	ability	ability	NOUN
hassl-2957	209	362	to	to	PART
hassl-2957	209	363	make	make	VERB
hassl-2957	209	364	decisions	decision	NOUN
hassl-2957	209	365	and	and	CCONJ
hassl-2957	209	366	problem	problem	NOUN
hassl-2957	209	367	-	-	PUNCT
hassl-2957	209	368	solving	solve	VERB
hassl-2957	209	369	4.3909	4.3909	NUM
hassl-2957	209	370	0.4891	0.4891	NUM
hassl-2957	209	371	high	high	ADJ
hassl-2957	209	372	adaptive	adaptive	ADJ
hassl-2957	209	373	skills	skill	NOUN
hassl-2957	209	374	for	for	ADP
hassl-2957	209	375	the	the	DET
hassl-2957	209	376	digital	digital	ADJ
hassl-2957	209	377	age	age	NOUN
hassl-2957	209	378	access	access	NOUN
hassl-2957	209	379	to	to	ADP
hassl-2957	209	380	data	datum	NOUN
hassl-2957	209	381	anywhere	anywhere	ADV
hassl-2957	209	382	and	and	CCONJ
hassl-2957	209	383	anytime	anytime	ADV
hassl-2957	209	384	through	through	ADP
hassl-2957	209	385	cloud	cloud	NOUN
hassl-2957	209	386	computing	compute	VERB
hassl-2957	209	387	4.3503	4.3503	NUM
hassl-2957	209	388	0.4782	0.4782	NUM
hassl-2957	209	389	high	high	ADJ
hassl-2957	209	390	ability	ability	NOUN
hassl-2957	209	391	to	to	PART
hassl-2957	209	392	use	use	VERB
hassl-2957	209	393	accounting	accounting	NOUN
hassl-2957	209	394	software	software	NOUN
hassl-2957	209	395	,	,	PUNCT
hassl-2957	209	396	financial	financial	ADJ
hassl-2957	209	397	information	information	NOUN
hassl-2957	209	398	,	,	PUNCT
hassl-2957	209	399	including	include	VERB
hassl-2957	209	400	other	other	ADJ
hassl-2957	209	401	programs	program	NOUN
hassl-2957	209	402	available	available	ADJ
hassl-2957	209	403	through	through	ADP
hassl-2957	209	404	cloud	cloud	NOUN
hassl-2957	209	405	computing	compute	VERB
hassl-2957	209	406	4.4975	4.4975	NUM
hassl-2957	209	407	0.5012	0.5012	NUM
hassl-2957	209	408	high	high	ADJ
hassl-2957	209	409	contact	contact	NOUN
hassl-2957	209	410	various	various	ADJ
hassl-2957	209	411	agencies	agency	NOUN
hassl-2957	209	412	through	through	ADP
hassl-2957	209	413	electronic	electronic	ADJ
hassl-2957	209	414	systems	system	NOUN
hassl-2957	209	415	4.3553	4.3553	NUM
hassl-2957	209	416	0.4798	0.4798	NUM
hassl-2957	209	417	high	high	ADJ
hassl-2957	209	418	availability	availability	NOUN
hassl-2957	209	419	of	of	ADP
hassl-2957	209	420	updated	update	VERB
hassl-2957	209	421	news	news	NOUN
hassl-2957	209	422	on	on	ADP
hassl-2957	209	423	digital	digital	ADJ
hassl-2957	209	424	currencies	currency	NOUN
hassl-2957	209	425	4.3350	4.3350	NUM
hassl-2957	209	426	0.4732	0.4732	NUM
hassl-2957	209	427	high	high	ADJ
hassl-2957	209	428	ability	ability	NOUN
hassl-2957	209	429	to	to	PART
hassl-2957	209	430	work	work	VERB
hassl-2957	209	431	from	from	ADP
hassl-2957	209	432	home	home	NOUN
hassl-2957	209	433	4.3553	4.3553	NUM
hassl-2957	209	434	0.4798	0.4798	NUM
hassl-2957	209	435	high	high	ADJ
hassl-2957	209	436	table	table	NOUN
hassl-2957	209	437	3	3	NUM
hassl-2957	209	438	shows	show	VERB
hassl-2957	209	439	the	the	DET
hassl-2957	209	440	mean	mean	ADJ
hassl-2957	209	441	scores	score	NOUN
hassl-2957	209	442	,	,	PUNCT
hassl-2957	209	443	standard	standard	ADJ
hassl-2957	209	444	deviation	deviation	NOUN
hassl-2957	209	445	and	and	CCONJ
hassl-2957	209	446	performance	performance	NOUN
hassl-2957	209	447	in	in	ADP
hassl-2957	209	448	the	the	DET
hassl-2957	209	449	sub	sub	NOUN
hassl-2957	209	450	-	-	NOUN
hassl-2957	209	451	competencies	competency	NOUN
hassl-2957	209	452	.	.	PUNCT
hassl-2957	210	1	the	the	DET
hassl-2957	210	2	results	result	NOUN
hassl-2957	210	3	of	of	ADP
hassl-2957	210	4	the	the	DET
hassl-2957	210	5	sub	sub	NOUN
hassl-2957	210	6	-	-	NOUN
hassl-2957	210	7	competencies	competency	NOUN
hassl-2957	210	8	are	be	AUX
hassl-2957	210	9	as	as	SCONJ
hassl-2957	210	10	follows	follow	VERB
hassl-2957	210	11	:	:	PUNCT
hassl-2957	210	12	first	first	ADV
hassl-2957	210	13	,	,	PUNCT
hassl-2957	210	14	in	in	ADP
hassl-2957	210	15	professional	professional	ADJ
hassl-2957	210	16	knowledge	knowledge	NOUN
hassl-2957	210	17	,	,	PUNCT
hassl-2957	210	18	the	the	DET
hassl-2957	210	19	three	three	NUM
hassl-2957	210	20	highest	high	ADJ
hassl-2957	210	21	scores	score	NOUN
hassl-2957	210	22	are	be	AUX
hassl-2957	210	23	on	on	ADP
hassl-2957	210	24	humanities	humanity	NOUN
hassl-2957	210	25	and	and	CCONJ
hassl-2957	210	26	social	social	ADJ
hassl-2957	210	27	sciences	science	NOUN
hassl-2957	210	28	letters	letter	NOUN
hassl-2957	210	29	,	,	PUNCT
hassl-2957	210	30	2022	2022	NUM
hassl-2957	210	31	,	,	PUNCT
hassl-2957	210	32	10(2	10(2	NUM
hassl-2957	210	33	):	):	PUNCT
hassl-2957	210	34	103	103	NUM
hassl-2957	210	35	-	-	SYM
hassl-2957	210	36	126	126	NUM
hassl-2957	210	37	113	113	NUM
hassl-2957	210	38	©	©	PROPN
hassl-2957	210	39	2022	2022	NUM
hassl-2957	210	40	conscientia	conscientia	PROPN
hassl-2957	210	41	beam	beam	PROPN
hassl-2957	210	42	.	.	PUNCT
hassl-2957	211	1	all	all	DET
hassl-2957	211	2	rights	right	NOUN
hassl-2957	211	3	reserved	reserve	VERB
hassl-2957	211	4	.	.	PUNCT
hassl-2957	212	1	knowledge	knowledge	NOUN
hassl-2957	212	2	of	of	ADP
hassl-2957	212	3	information	information	NOUN
hassl-2957	212	4	technology	technology	NOUN
hassl-2957	212	5	(	(	PUNCT
hassl-2957	212	6	x	x	X
hassl-2957	212	7	=	=	SYM
hassl-2957	212	8	4.4467	4.4467	NUM
hassl-2957	212	9	,	,	PUNCT
hassl-2957	212	10	s.d.=	s.d.=	NOUN
hassl-2957	212	11	0.4984	0.4984	NUM
hassl-2957	212	12	)	)	PUNCT
hassl-2957	212	13	,	,	PUNCT
hassl-2957	212	14	knowledge	knowledge	NOUN
hassl-2957	212	15	of	of	ADP
hassl-2957	212	16	financial	financial	ADJ
hassl-2957	212	17	accounting	accounting	NOUN
hassl-2957	212	18	and	and	CCONJ
hassl-2957	212	19	related	related	ADJ
hassl-2957	212	20	disciplines	discipline	NOUN
hassl-2957	212	21	(	(	PUNCT
hassl-2957	212	22	x	x	X
hassl-2957	212	23	=	=	SYM
hassl-2957	212	24	4.3249	4.3249	NUM
hassl-2957	212	25	,	,	PUNCT
hassl-2957	212	26	s.d.=	s.d.=	X
hassl-2957	212	27	0.4695	0.4695	NUM
hassl-2957	212	28	)	)	PUNCT
hassl-2957	212	29	and	and	CCONJ
hassl-2957	212	30	application	application	NOUN
hassl-2957	212	31	of	of	ADP
hassl-2957	212	32	theoretical	theoretical	ADJ
hassl-2957	212	33	knowledge	knowledge	NOUN
hassl-2957	212	34	to	to	PART
hassl-2957	212	35	practice	practice	VERB
hassl-2957	212	36	(	(	PUNCT
hassl-2957	212	37	x	x	SYM
hassl-2957	212	38	=	=	SYM
hassl-2957	212	39	4.2538	4.2538	NUM
hassl-2957	212	40	,	,	PUNCT
hassl-2957	212	41	s.d.=	s.d.=	NOUN
hassl-2957	212	42	0.4363	0.4363	NUM
hassl-2957	212	43	)	)	PUNCT
hassl-2957	212	44	.	.	PUNCT
hassl-2957	213	1	second	second	ADJ
hassl-2957	213	2	,	,	PUNCT
hassl-2957	213	3	in	in	ADP
hassl-2957	213	4	professional	professional	ADJ
hassl-2957	213	5	ethics	ethic	NOUN
hassl-2957	213	6	,	,	PUNCT
hassl-2957	213	7	the	the	DET
hassl-2957	213	8	three	three	NUM
hassl-2957	213	9	highest	high	ADJ
hassl-2957	213	10	scores	score	NOUN
hassl-2957	213	11	are	be	AUX
hassl-2957	213	12	on	on	ADP
hassl-2957	213	13	no	no	DET
hassl-2957	213	14	disclosure	disclosure	NOUN
hassl-2957	213	15	of	of	ADP
hassl-2957	213	16	information	information	NOUN
hassl-2957	213	17	obtained	obtain	VERB
hassl-2957	213	18	from	from	ADP
hassl-2957	213	19	professional	professional	ADJ
hassl-2957	213	20	practice	practice	NOUN
hassl-2957	213	21	to	to	ADP
hassl-2957	213	22	others	other	NOUN
hassl-2957	213	23	if	if	SCONJ
hassl-2957	213	24	it	it	PRON
hassl-2957	213	25	is	be	AUX
hassl-2957	213	26	not	not	PART
hassl-2957	213	27	authorized	authorize	VERB
hassl-2957	213	28	or	or	CCONJ
hassl-2957	213	29	acts	act	VERB
hassl-2957	213	30	as	as	ADP
hassl-2957	213	31	a	a	DET
hassl-2957	213	32	legal	legal	ADJ
hassl-2957	213	33	duty	duty	NOUN
hassl-2957	213	34	(	(	PUNCT
hassl-2957	213	35	x	x	SYM
hassl-2957	213	36	=	=	SYM
hassl-2957	213	37	4.6904	4.6904	NUM
hassl-2957	213	38	,	,	PUNCT
hassl-2957	213	39	s.d.=	s.d.=	NOUN
hassl-2957	213	40	0.4635	0.4635	NUM
hassl-2957	213	41	)	)	PUNCT
hassl-2957	213	42	,	,	PUNCT
hassl-2957	213	43	compliances	compliance	NOUN
hassl-2957	213	44	with	with	ADP
hassl-2957	213	45	applicable	applicable	ADJ
hassl-2957	213	46	laws	law	NOUN
hassl-2957	213	47	and	and	CCONJ
hassl-2957	213	48	regulations	regulation	NOUN
hassl-2957	213	49	to	to	PART
hassl-2957	213	50	avoid	avoid	VERB
hassl-2957	213	51	any	any	DET
hassl-2957	213	52	action	action	NOUN
hassl-2957	213	53	that	that	PRON
hassl-2957	213	54	may	may	AUX
hassl-2957	213	55	cause	cause	VERB
hassl-2957	213	56	disgrace	disgrace	NOUN
hassl-2957	213	57	to	to	ADP
hassl-2957	213	58	the	the	DET
hassl-2957	213	59	profession	profession	NOUN
hassl-2957	213	60	(	(	PUNCT
hassl-2957	213	61	x	x	SYM
hassl-2957	213	62	=	=	SYM
hassl-2957	213	63	4.4670	4.4670	NUM
hassl-2957	213	64	,	,	PUNCT
hassl-2957	213	65	s.d.=	s.d.=	NOUN
hassl-2957	213	66	0.5001	0.5001	NUM
hassl-2957	213	67	)	)	PUNCT
hassl-2957	213	68	and	and	CCONJ
hassl-2957	213	69	continuous	continuous	ADJ
hassl-2957	213	70	self	self	NOUN
hassl-2957	213	71	-	-	PUNCT
hassl-2957	213	72	improvement	improvement	NOUN
hassl-2957	213	73	in	in	ADP
hassl-2957	213	74	terms	term	NOUN
hassl-2957	213	75	of	of	ADP
hassl-2957	213	76	operations	operation	NOUN
hassl-2957	213	77	,	,	PUNCT
hassl-2957	213	78	laws	law	NOUN
hassl-2957	213	79	,	,	PUNCT
hassl-2957	213	80	regulations	regulation	NOUN
hassl-2957	213	81	and	and	CCONJ
hassl-2957	213	82	techniques	technique	NOUN
hassl-2957	213	83	to	to	PART
hassl-2957	213	84	acquire	acquire	VERB
hassl-2957	213	85	knowledge	knowledge	NOUN
hassl-2957	213	86	and	and	CCONJ
hassl-2957	213	87	professional	professional	ADJ
hassl-2957	213	88	competence	competence	NOUN
hassl-2957	213	89	at	at	ADP
hassl-2957	213	90	a	a	DET
hassl-2957	213	91	level	level	NOUN
hassl-2957	213	92	that	that	PRON
hassl-2957	213	93	can	can	AUX
hassl-2957	213	94	provide	provide	VERB
hassl-2957	213	95	professional	professional	ADJ
hassl-2957	213	96	services	service	NOUN
hassl-2957	213	97	effectively	effectively	ADV
hassl-2957	213	98	(	(	PUNCT
hassl-2957	213	99	x	x	SYM
hassl-2957	213	100	=	=	SYM
hassl-2957	213	101	4.4213	4.4213	NUM
hassl-2957	213	102	,	,	PUNCT
hassl-2957	213	103	s.d.=	s.d.=	NOUN
hassl-2957	213	104	0.4950	0.4950	NUM
hassl-2957	213	105	)	)	PUNCT
hassl-2957	213	106	.	.	PUNCT
hassl-2957	214	1	third	third	ADJ
hassl-2957	214	2	,	,	PUNCT
hassl-2957	214	3	in	in	ADP
hassl-2957	214	4	operational	operational	ADJ
hassl-2957	214	5	skills	skill	NOUN
hassl-2957	214	6	,	,	PUNCT
hassl-2957	214	7	the	the	DET
hassl-2957	214	8	three	three	NUM
hassl-2957	214	9	highest	high	ADJ
hassl-2957	214	10	scores	score	NOUN
hassl-2957	214	11	are	be	AUX
hassl-2957	214	12	on	on	ADP
hassl-2957	214	13	proficiency	proficiency	NOUN
hassl-2957	214	14	in	in	ADP
hassl-2957	214	15	calculation	calculation	NOUN
hassl-2957	214	16	and	and	CCONJ
hassl-2957	214	17	data	data	NOUN
hassl-2957	214	18	analytics	analytic	NOUN
hassl-2957	214	19	(	(	PUNCT
hassl-2957	214	20	x	x	SYM
hassl-2957	214	21	=	=	SYM
hassl-2957	214	22	4.5584	4.5584	NUM
hassl-2957	214	23	,	,	PUNCT
hassl-2957	214	24	s.d.=	s.d.=	NOUN
hassl-2957	214	25	0.4978	0.4978	NUM
hassl-2957	214	26	)	)	PUNCT
hassl-2957	214	27	,	,	PUNCT
hassl-2957	214	28	expertise	expertise	NOUN
hassl-2957	214	29	in	in	ADP
hassl-2957	214	30	information	information	NOUN
hassl-2957	214	31	technology	technology	NOUN
hassl-2957	214	32	(	(	PUNCT
hassl-2957	214	33	x	x	X
hassl-2957	214	34	=	=	SYM
hassl-2957	214	35	4.5076	4.5076	NUM
hassl-2957	214	36	,	,	PUNCT
hassl-2957	214	37	s.d.=	s.d.=	NOUN
hassl-2957	214	38	0.5012	0.5012	NUM
hassl-2957	214	39	)	)	PUNCT
hassl-2957	214	40	and	and	CCONJ
hassl-2957	214	41	application	application	NOUN
hassl-2957	214	42	of	of	ADP
hassl-2957	214	43	accounting	accounting	NOUN
hassl-2957	214	44	principles	principle	NOUN
hassl-2957	214	45	and	and	CCONJ
hassl-2957	214	46	experience	experience	NOUN
hassl-2957	214	47	to	to	PART
hassl-2957	214	48	analyze	analyze	VERB
hassl-2957	214	49	problems	problem	NOUN
hassl-2957	214	50	and	and	CCONJ
hassl-2957	214	51	solve	solve	VERB
hassl-2957	214	52	operation	operation	NOUN
hassl-2957	214	53	problems	problem	NOUN
hassl-2957	214	54	(	(	PUNCT
hassl-2957	214	55	x	x	SYM
hassl-2957	214	56	=	=	SYM
hassl-2957	214	57	4.3198	4.3198	NUM
hassl-2957	214	58	,	,	PUNCT
hassl-2957	214	59	s.d.=	s.d.=	NOUN
hassl-2957	214	60	0.4767	0.4767	NUM
hassl-2957	214	61	)	)	PUNCT
hassl-2957	214	62	.	.	PUNCT
hassl-2957	215	1	fourth	fourth	ADJ
hassl-2957	215	2	,	,	PUNCT
hassl-2957	215	3	on	on	ADP
hassl-2957	215	4	personal	personal	ADJ
hassl-2957	215	5	skills	skill	NOUN
hassl-2957	215	6	,	,	PUNCT
hassl-2957	215	7	the	the	DET
hassl-2957	215	8	three	three	NUM
hassl-2957	215	9	highest	high	ADJ
hassl-2957	215	10	scores	score	NOUN
hassl-2957	215	11	are	be	AUX
hassl-2957	215	12	on	on	ADP
hassl-2957	215	13	ability	ability	NOUN
hassl-2957	215	14	to	to	PART
hassl-2957	215	15	adapt	adapt	VERB
hassl-2957	215	16	to	to	ADP
hassl-2957	215	17	changes	change	NOUN
hassl-2957	215	18	(	(	PUNCT
hassl-2957	215	19	x	x	SYM
hassl-2957	215	20	=	=	SYM
hassl-2957	215	21	4.6193	4.6193	NUM
hassl-2957	215	22	,	,	PUNCT
hassl-2957	215	23	s.d.=	s.d.=	NOUN
hassl-2957	215	24	0.4868	0.4868	NUM
hassl-2957	215	25	)	)	PUNCT
hassl-2957	215	26	,	,	PUNCT
hassl-2957	215	27	caution	caution	NOUN
hassl-2957	215	28	as	as	ADP
hassl-2957	215	29	a	a	DET
hassl-2957	215	30	professional	professional	ADJ
hassl-2957	215	31	accountant	accountant	NOUN
hassl-2957	215	32	(	(	PUNCT
hassl-2957	215	33	x	x	SYM
hassl-2957	215	34	=	=	SYM
hassl-2957	215	35	4.5990	4.5990	NUM
hassl-2957	215	36	,	,	PUNCT
hassl-2957	215	37	s.d.=	s.d.=	NOUN
hassl-2957	215	38	0.4913	0.4913	NUM
hassl-2957	215	39	)	)	PUNCT
hassl-2957	215	40	and	and	CCONJ
hassl-2957	215	41	ability	ability	NOUN
hassl-2957	215	42	to	to	PART
hassl-2957	215	43	manage	manage	VERB
hassl-2957	215	44	limited	limited	ADJ
hassl-2957	215	45	resources	resource	NOUN
hassl-2957	215	46	and	and	CCONJ
hassl-2957	215	47	complete	complete	ADJ
hassl-2957	215	48	tasks	task	NOUN
hassl-2957	215	49	within	within	ADP
hassl-2957	215	50	deadlines	deadline	NOUN
hassl-2957	215	51	(	(	PUNCT
hassl-2957	215	52	x	x	SYM
hassl-2957	215	53	=	=	SYM
hassl-2957	215	54	4.3401	4.3401	NUM
hassl-2957	215	55	,	,	PUNCT
hassl-2957	215	56	s.d.=	s.d.=	NOUN
hassl-2957	215	57	0.4749	0.4749	NUM
hassl-2957	215	58	)	)	PUNCT
hassl-2957	215	59	.	.	PUNCT
hassl-2957	216	1	fifth	fifth	ADJ
hassl-2957	216	2	,	,	PUNCT
hassl-2957	216	3	on	on	ADP
hassl-2957	216	4	interaction	interaction	NOUN
hassl-2957	216	5	and	and	CCONJ
hassl-2957	216	6	communication	communication	NOUN
hassl-2957	216	7	skills	skill	NOUN
hassl-2957	216	8	,	,	PUNCT
hassl-2957	216	9	the	the	DET
hassl-2957	216	10	three	three	NUM
hassl-2957	216	11	highest	high	ADJ
hassl-2957	216	12	scores	score	NOUN
hassl-2957	216	13	are	be	AUX
hassl-2957	216	14	on	on	ADP
hassl-2957	216	15	adaptability	adaptability	NOUN
hassl-2957	216	16	to	to	PART
hassl-2957	216	17	work	work	VERB
hassl-2957	216	18	with	with	ADP
hassl-2957	216	19	people	people	NOUN
hassl-2957	216	20	from	from	ADP
hassl-2957	216	21	different	different	ADJ
hassl-2957	216	22	cultures	culture	NOUN
hassl-2957	216	23	(	(	PUNCT
hassl-2957	216	24	x	x	SYM
hassl-2957	216	25	=	=	SYM
hassl-2957	216	26	4.5178	4.5178	NUM
hassl-2957	216	27	,	,	PUNCT
hassl-2957	216	28	s.d.=	s.d.=	NOUN
hassl-2957	216	29	0.5009	0.5009	NUM
hassl-2957	216	30	)	)	PUNCT
hassl-2957	216	31	,	,	PUNCT
hassl-2957	216	32	collaboration	collaboration	NOUN
hassl-2957	216	33	with	with	ADP
hassl-2957	216	34	team	team	NOUN
hassl-2957	216	35	and	and	CCONJ
hassl-2957	216	36	others	other	NOUN
hassl-2957	216	37	(	(	PUNCT
hassl-2957	216	38	x	x	PUNCT
hassl-2957	216	39	=	=	SYM
hassl-2957	216	40	4.4975	4.4975	NUM
hassl-2957	216	41	,	,	PUNCT
hassl-2957	216	42	s.d.=	s.d.=	NOUN
hassl-2957	216	43	0.5012	0.5012	NUM
hassl-2957	216	44	)	)	PUNCT
hassl-2957	216	45	and	and	CCONJ
hassl-2957	216	46	ability	ability	NOUN
hassl-2957	216	47	to	to	PART
hassl-2957	216	48	communicate	communicate	VERB
hassl-2957	216	49	and	and	CCONJ
hassl-2957	216	50	report	report	VERB
hassl-2957	216	51	through	through	ADP
hassl-2957	216	52	speaking	speak	VERB
hassl-2957	216	53	and	and	CCONJ
hassl-2957	216	54	writing	write	VERB
hassl-2957	216	55	formally	formally	ADV
hassl-2957	216	56	and	and	CCONJ
hassl-2957	216	57	informally	informally	ADV
hassl-2957	216	58	(	(	PUNCT
hassl-2957	216	59	x	x	SYM
hassl-2957	216	60	=	=	SYM
hassl-2957	216	61	4.4365	4.4365	NUM
hassl-2957	216	62	,	,	PUNCT
hassl-2957	216	63	s.d.=	s.d.=	NOUN
hassl-2957	216	64	0.4972	0.4972	NUM
hassl-2957	216	65	)	)	PUNCT
hassl-2957	216	66	.	.	PUNCT
hassl-2957	217	1	sixth	sixth	ADJ
hassl-2957	217	2	,	,	PUNCT
hassl-2957	217	3	on	on	ADP
hassl-2957	217	4	organizational	organizational	ADJ
hassl-2957	217	5	management	management	NOUN
hassl-2957	217	6	skills	skill	NOUN
hassl-2957	217	7	,	,	PUNCT
hassl-2957	217	8	the	the	DET
hassl-2957	217	9	three	three	NUM
hassl-2957	217	10	highest	high	ADJ
hassl-2957	217	11	scores	score	NOUN
hassl-2957	217	12	are	be	AUX
hassl-2957	217	13	on	on	ADP
hassl-2957	217	14	leadership	leadership	NOUN
hassl-2957	217	15	,	,	PUNCT
hassl-2957	217	16	ability	ability	NOUN
hassl-2957	217	17	to	to	PART
hassl-2957	217	18	make	make	VERB
hassl-2957	217	19	decisions	decision	NOUN
hassl-2957	217	20	and	and	CCONJ
hassl-2957	217	21	problem	problem	NOUN
hassl-2957	217	22	-	-	PUNCT
hassl-2957	217	23	solving	solve	VERB
hassl-2957	217	24	(	(	PUNCT
hassl-2957	217	25	x	x	SYM
hassl-2957	217	26	=	=	SYM
hassl-2957	217	27	4.3909	4.3909	NUM
hassl-2957	217	28	,	,	PUNCT
hassl-2957	217	29	s.d.=	s.d.=	NOUN
hassl-2957	217	30	0.4891	0.4891	NUM
hassl-2957	217	31	)	)	PUNCT
hassl-2957	217	32	,	,	PUNCT
hassl-2957	217	33	assignments	assignment	NOUN
hassl-2957	217	34	,	,	PUNCT
hassl-2957	217	35	motivation	motivation	NOUN
hassl-2957	217	36	and	and	CCONJ
hassl-2957	217	37	personnel	personnel	NOUN
hassl-2957	217	38	development	development	NOUN
hassl-2957	217	39	(	(	PUNCT
hassl-2957	217	40	x	x	SYM
hassl-2957	217	41	=	=	SYM
hassl-2957	217	42	4.3299	4.3299	NUM
hassl-2957	217	43	,	,	PUNCT
hassl-2957	217	44	s.d.=	s.d.=	NOUN
hassl-2957	217	45	0.4713	0.4713	NUM
hassl-2957	217	46	)	)	PUNCT
hassl-2957	217	47	and	and	CCONJ
hassl-2957	217	48	project	project	NOUN
hassl-2957	217	49	,	,	PUNCT
hassl-2957	217	50	personnel	personnel	NOUN
hassl-2957	217	51	and	and	CCONJ
hassl-2957	217	52	resource	resource	NOUN
hassl-2957	217	53	management	management	NOUN
hassl-2957	217	54	(	(	PUNCT
hassl-2957	217	55	x	x	SYM
hassl-2957	217	56	=	=	SYM
hassl-2957	217	57	4.2944	4.2944	NUM
hassl-2957	217	58	,	,	PUNCT
hassl-2957	217	59	s.d.=	s.d.=	NOUN
hassl-2957	217	60	0.4569	0.4569	NUM
hassl-2957	217	61	)	)	PUNCT
hassl-2957	217	62	.	.	PUNCT
hassl-2957	218	1	lastly	lastly	ADV
hassl-2957	218	2	,	,	PUNCT
hassl-2957	218	3	on	on	ADP
hassl-2957	218	4	adaptive	adaptive	ADJ
hassl-2957	218	5	skills	skill	NOUN
hassl-2957	218	6	for	for	ADP
hassl-2957	218	7	the	the	DET
hassl-2957	218	8	digital	digital	ADJ
hassl-2957	218	9	age	age	NOUN
hassl-2957	218	10	,	,	PUNCT
hassl-2957	218	11	the	the	DET
hassl-2957	218	12	three	three	NUM
hassl-2957	218	13	highest	high	ADJ
hassl-2957	218	14	scores	score	NOUN
hassl-2957	218	15	are	be	AUX
hassl-2957	218	16	ability	ability	NOUN
hassl-2957	218	17	to	to	PART
hassl-2957	218	18	use	use	VERB
hassl-2957	218	19	accounting	accounting	NOUN
hassl-2957	218	20	software	software	NOUN
hassl-2957	218	21	,	,	PUNCT
hassl-2957	218	22	financial	financial	ADJ
hassl-2957	218	23	information	information	NOUN
hassl-2957	218	24	and	and	CCONJ
hassl-2957	218	25	other	other	ADJ
hassl-2957	218	26	programs	program	NOUN
hassl-2957	218	27	available	available	ADJ
hassl-2957	218	28	through	through	ADP
hassl-2957	218	29	cloud	cloud	NOUN
hassl-2957	218	30	computing	computing	NOUN
hassl-2957	218	31	(	(	PUNCT
hassl-2957	218	32	x	x	SYM
hassl-2957	218	33	=	=	SYM
hassl-2957	218	34	4.4975	4.4975	NUM
hassl-2957	218	35	,	,	PUNCT
hassl-2957	218	36	s.d.=	s.d.=	NOUN
hassl-2957	218	37	0.5012	0.5012	NUM
hassl-2957	218	38	)	)	PUNCT
hassl-2957	218	39	,	,	PUNCT
hassl-2957	218	40	contacting	contact	VERB
hassl-2957	218	41	various	various	ADJ
hassl-2957	218	42	agencies	agency	NOUN
hassl-2957	218	43	through	through	ADP
hassl-2957	218	44	electronic	electronic	ADJ
hassl-2957	218	45	systems	system	NOUN
hassl-2957	218	46	(	(	PUNCT
hassl-2957	218	47	x	x	SYM
hassl-2957	218	48	=	=	SYM
hassl-2957	218	49	4.3553	4.3553	NUM
hassl-2957	218	50	,	,	PUNCT
hassl-2957	218	51	s.d.=	s.d.=	NOUN
hassl-2957	218	52	0.4798	0.4798	NUM
hassl-2957	218	53	)	)	PUNCT
hassl-2957	218	54	and	and	CCONJ
hassl-2957	218	55	ability	ability	NOUN
hassl-2957	218	56	to	to	PART
hassl-2957	218	57	work	work	VERB
hassl-2957	218	58	from	from	ADP
hassl-2957	218	59	home	home	NOUN
hassl-2957	218	60	(	(	PUNCT
hassl-2957	218	61	x	x	SYM
hassl-2957	218	62	=	=	SYM
hassl-2957	218	63	4.3553	4.3553	NUM
hassl-2957	218	64	,	,	PUNCT
hassl-2957	218	65	s.d.=	s.d.=	NOUN
hassl-2957	218	66	0.4798	0.4798	NUM
hassl-2957	218	67	)	)	PUNCT
hassl-2957	218	68	.	.	PUNCT
hassl-2957	219	1	these	these	DET
hassl-2957	219	2	readings	reading	NOUN
hassl-2957	219	3	indicate	indicate	VERB
hassl-2957	219	4	that	that	SCONJ
hassl-2957	219	5	the	the	DET
hassl-2957	219	6	respondents	respondent	NOUN
hassl-2957	219	7	agreed	agree	VERB
hassl-2957	219	8	with	with	ADP
hassl-2957	219	9	almost	almost	ADV
hassl-2957	219	10	all	all	DET
hassl-2957	219	11	sub	sub	NOUN
hassl-2957	219	12	-	-	NOUN
hassl-2957	219	13	competencies	competency	NOUN
hassl-2957	219	14	,	,	PUNCT
hassl-2957	219	15	except	except	SCONJ
hassl-2957	219	16	for	for	ADP
hassl-2957	219	17	the	the	DET
hassl-2957	219	18	following	follow	VERB
hassl-2957	219	19	sub	sub	NOUN
hassl-2957	219	20	-	-	NOUN
hassl-2957	219	21	competencies	competency	NOUN
hassl-2957	219	22	,	,	PUNCT
hassl-2957	219	23	with	with	ADP
hassl-2957	219	24	which	which	PRON
hassl-2957	219	25	they	they	PRON
hassl-2957	219	26	strongly	strongly	ADV
hassl-2957	219	27	agree	agree	VERB
hassl-2957	219	28	,	,	PUNCT
hassl-2957	219	29	namely	namely	ADV
hassl-2957	219	30	no	no	DET
hassl-2957	219	31	disclosure	disclosure	NOUN
hassl-2957	219	32	of	of	ADP
hassl-2957	219	33	information	information	NOUN
hassl-2957	219	34	obtained	obtain	VERB
hassl-2957	219	35	from	from	ADP
hassl-2957	219	36	professional	professional	ADJ
hassl-2957	219	37	practice	practice	NOUN
hassl-2957	219	38	to	to	ADP
hassl-2957	219	39	others	other	NOUN
hassl-2957	219	40	if	if	SCONJ
hassl-2957	219	41	it	it	PRON
hassl-2957	219	42	is	be	AUX
hassl-2957	219	43	not	not	PART
hassl-2957	219	44	authorized	authorize	VERB
hassl-2957	219	45	or	or	CCONJ
hassl-2957	219	46	acts	act	VERB
hassl-2957	219	47	as	as	ADP
hassl-2957	219	48	a	a	DET
hassl-2957	219	49	legal	legal	ADJ
hassl-2957	219	50	duty	duty	NOUN
hassl-2957	219	51	,	,	PUNCT
hassl-2957	219	52	ability	ability	NOUN
hassl-2957	219	53	to	to	PART
hassl-2957	219	54	adapt	adapt	VERB
hassl-2957	219	55	to	to	ADP
hassl-2957	219	56	changes	change	NOUN
hassl-2957	219	57	,	,	PUNCT
hassl-2957	219	58	proficiency	proficiency	NOUN
hassl-2957	219	59	in	in	ADP
hassl-2957	219	60	calculation	calculation	NOUN
hassl-2957	219	61	and	and	CCONJ
hassl-2957	219	62	data	datum	NOUN
hassl-2957	219	63	analytics	analytic	NOUN
hassl-2957	219	64	,	,	PUNCT
hassl-2957	219	65	adaptability	adaptability	NOUN
hassl-2957	219	66	to	to	PART
hassl-2957	219	67	work	work	VERB
hassl-2957	219	68	with	with	ADP
hassl-2957	219	69	people	people	NOUN
hassl-2957	219	70	from	from	ADP
hassl-2957	219	71	different	different	ADJ
hassl-2957	219	72	cultures	culture	NOUN
hassl-2957	219	73	and	and	CCONJ
hassl-2957	219	74	expertise	expertise	NOUN
hassl-2957	219	75	in	in	ADP
hassl-2957	219	76	information	information	NOUN
hassl-2957	219	77	technology	technology	NOUN
hassl-2957	219	78	.	.	PUNCT
hassl-2957	220	1	this	this	PRON
hassl-2957	220	2	means	mean	VERB
hassl-2957	220	3	that	that	SCONJ
hassl-2957	220	4	they	they	PRON
hassl-2957	220	5	agree	agree	VERB
hassl-2957	220	6	that	that	SCONJ
hassl-2957	220	7	the	the	DET
hassl-2957	220	8	sub	sub	NOUN
hassl-2957	220	9	-	-	NOUN
hassl-2957	220	10	competencies	competency	NOUN
hassl-2957	220	11	have	have	VERB
hassl-2957	220	12	an	an	DET
hassl-2957	220	13	impact	impact	NOUN
hassl-2957	220	14	on	on	ADP
hassl-2957	220	15	financial	financial	ADJ
hassl-2957	220	16	reporting	reporting	NOUN
hassl-2957	220	17	quality	quality	NOUN
hassl-2957	220	18	.	.	PUNCT
hassl-2957	221	1	table	table	NOUN
hassl-2957	221	2	4	4	NUM
hassl-2957	221	3	.	.	PUNCT
hassl-2957	222	1	indicators	indicator	NOUN
hassl-2957	222	2	of	of	ADP
hassl-2957	222	3	financial	financial	ADJ
hassl-2957	222	4	report	report	NOUN
hassl-2957	222	5	quality	quality	NOUN
hassl-2957	222	6	financial	financial	ADJ
hassl-2957	222	7	report	report	NOUN
hassl-2957	222	8	quality	quality	NOUN
hassl-2957	222	9	mean	mean	PROPN
hassl-2957	222	10	s.d	s.d	PROPN
hassl-2957	222	11	.	.	PROPN
hassl-2957	222	12	performance	performance	NOUN
hassl-2957	222	13	level	level	NOUN
hassl-2957	222	14	1	1	NUM
hassl-2957	222	15	.	.	PUNCT
hassl-2957	222	16	relevance	relevance	NOUN
hassl-2957	222	17	to	to	AUX
hassl-2957	222	18	decision	decision	NOUN
hassl-2957	222	19	-	-	PUNCT
hassl-2957	222	20	making	make	VERB
hassl-2957	222	21	4.3325	4.3325	NUM
hassl-2957	222	22	0.3569	0.3569	NUM
hassl-2957	222	23	high	high	ADJ
hassl-2957	222	24	2	2	NUM
hassl-2957	222	25	.	.	PUNCT
hassl-2957	223	1	credibility	credibility	NOUN
hassl-2957	223	2	4.3452	4.3452	NUM
hassl-2957	223	3	0.4010	0.4010	NUM
hassl-2957	223	4	high	high	ADJ
hassl-2957	223	5	3	3	NUM
hassl-2957	223	6	.	.	PUNCT
hassl-2957	223	7	comparability	comparability	NOUN
hassl-2957	223	8	4.4340	4.4340	NUM
hassl-2957	223	9	0.4204	0.4204	NUM
hassl-2957	223	10	high	high	ADJ
hassl-2957	223	11	4	4	NUM
hassl-2957	223	12	.	.	PUNCT
hassl-2957	224	1	verifiability	verifiability	NOUN
hassl-2957	224	2	4.3223	4.3223	NUM
hassl-2957	224	3	0.4151	0.4151	NUM
hassl-2957	224	4	high	high	ADJ
hassl-2957	224	5	5	5	NUM
hassl-2957	224	6	.	.	PUNCT
hassl-2957	224	7	timeliness	timeliness	NOUN
hassl-2957	224	8	4.4670	4.4670	NUM
hassl-2957	224	9	0.4042	0.4042	NUM
hassl-2957	224	10	high	high	ADJ
hassl-2957	224	11	6	6	NUM
hassl-2957	224	12	.	.	PUNCT
hassl-2957	224	13	understandability	understandability	NOUN
hassl-2957	224	14	4.4036	4.4036	NUM
hassl-2957	224	15	0.4235	0.4235	NUM
hassl-2957	224	16	high	high	ADJ
hassl-2957	224	17	total	total	ADJ
hassl-2957	224	18	4.3680	4.3680	NUM
hassl-2957	224	19	0.3307	0.3307	NUM
hassl-2957	224	20	high	high	ADJ
hassl-2957	224	21	4.3	4.3	NUM
hassl-2957	224	22	.	.	PUNCT
hassl-2957	225	1	research	research	NOUN
hassl-2957	225	2	question	question	NOUN
hassl-2957	225	3	2	2	NUM
hassl-2957	225	4	to	to	ADP
hassl-2957	225	5	what	what	DET
hassl-2957	225	6	extent	extent	NOUN
hassl-2957	225	7	do	do	AUX
hassl-2957	225	8	management	management	NOUN
hassl-2957	225	9	accountants	accountant	NOUN
hassl-2957	225	10	agree	agree	VERB
hassl-2957	225	11	with	with	ADP
hassl-2957	225	12	the	the	DET
hassl-2957	225	13	standards	standard	NOUN
hassl-2957	225	14	of	of	ADP
hassl-2957	225	15	financial	financial	ADJ
hassl-2957	225	16	reporting	reporting	NOUN
hassl-2957	225	17	quality	quality	NOUN
hassl-2957	225	18	?	?	PUNCT
hassl-2957	226	1	the	the	DET
hassl-2957	226	2	results	result	NOUN
hassl-2957	226	3	of	of	ADP
hassl-2957	226	4	the	the	DET
hassl-2957	226	5	survey	survey	NOUN
hassl-2957	226	6	revealed	reveal	VERB
hassl-2957	226	7	the	the	DET
hassl-2957	226	8	management	management	NOUN
hassl-2957	226	9	accountants	accountant	NOUN
hassl-2957	226	10	’	’	PART
hassl-2957	226	11	opinions	opinion	NOUN
hassl-2957	226	12	on	on	ADP
hassl-2957	226	13	the	the	DET
hassl-2957	226	14	standards	standard	NOUN
hassl-2957	226	15	of	of	ADP
hassl-2957	226	16	financial	financial	ADJ
hassl-2957	226	17	reporting	reporting	NOUN
hassl-2957	226	18	quality	quality	NOUN
hassl-2957	226	19	as	as	SCONJ
hassl-2957	226	20	seen	see	VERB
hassl-2957	226	21	above	above	ADV
hassl-2957	226	22	.	.	PUNCT
hassl-2957	227	1	table	table	NOUN
hassl-2957	227	2	4	4	NUM
hassl-2957	227	3	shows	show	VERB
hassl-2957	227	4	the	the	DET
hassl-2957	227	5	overall	overall	ADJ
hassl-2957	227	6	mean	mean	ADJ
hassl-2957	227	7	scores	score	NOUN
hassl-2957	227	8	,	,	PUNCT
hassl-2957	227	9	standard	standard	ADJ
hassl-2957	227	10	deviation	deviation	NOUN
hassl-2957	227	11	and	and	CCONJ
hassl-2957	227	12	financial	financial	ADJ
hassl-2957	227	13	report	report	NOUN
hassl-2957	227	14	quality	quality	NOUN
hassl-2957	227	15	indicators	indicator	NOUN
hassl-2957	227	16	.	.	PUNCT
hassl-2957	228	1	the	the	DET
hassl-2957	228	2	humanities	humanity	NOUN
hassl-2957	228	3	and	and	CCONJ
hassl-2957	228	4	social	social	ADJ
hassl-2957	228	5	sciences	science	NOUN
hassl-2957	228	6	letters	letter	NOUN
hassl-2957	228	7	,	,	PUNCT
hassl-2957	228	8	2022	2022	NUM
hassl-2957	228	9	,	,	PUNCT
hassl-2957	228	10	10(2	10(2	NUM
hassl-2957	228	11	):	):	PUNCT
hassl-2957	228	12	103	103	NUM
hassl-2957	228	13	-	-	SYM
hassl-2957	228	14	126	126	NUM
hassl-2957	228	15	114	114	NUM
hassl-2957	228	16	©	©	PROPN
hassl-2957	228	17	2022	2022	NUM
hassl-2957	228	18	conscientia	conscientia	PROPN
hassl-2957	228	19	beam	beam	PROPN
hassl-2957	228	20	.	.	PUNCT
hassl-2957	229	1	all	all	DET
hassl-2957	229	2	rights	right	NOUN
hassl-2957	229	3	reserved	reserve	VERB
hassl-2957	229	4	.	.	PUNCT
hassl-2957	230	1	overall	overall	ADJ
hassl-2957	230	2	mean	mean	VERB
hassl-2957	230	3	score	score	NOUN
hassl-2957	230	4	is	be	AUX
hassl-2957	230	5	high	high	ADJ
hassl-2957	230	6	(	(	PUNCT
hassl-2957	230	7	x	x	SYM
hassl-2957	230	8	=	=	SYM
hassl-2957	230	9	4.3680	4.3680	NUM
hassl-2957	230	10	,	,	PUNCT
hassl-2957	230	11	s.d	s.d	PROPN
hassl-2957	230	12	.	.	PUNCT
hassl-2957	230	13	=	=	NOUN
hassl-2957	230	14	0.3307	0.3307	NUM
hassl-2957	230	15	)	)	PUNCT
hassl-2957	230	16	.	.	PUNCT
hassl-2957	231	1	the	the	DET
hassl-2957	231	2	mean	mean	ADJ
hassl-2957	231	3	score	score	NOUN
hassl-2957	231	4	of	of	ADP
hassl-2957	231	5	each	each	DET
hassl-2957	231	6	indicator	indicator	NOUN
hassl-2957	231	7	is	be	AUX
hassl-2957	231	8	arranged	arrange	VERB
hassl-2957	231	9	from	from	ADP
hassl-2957	231	10	the	the	DET
hassl-2957	231	11	highest	high	ADJ
hassl-2957	231	12	to	to	ADP
hassl-2957	231	13	the	the	DET
hassl-2957	231	14	lowest	low	ADJ
hassl-2957	231	15	as	as	SCONJ
hassl-2957	231	16	follows	follow	VERB
hassl-2957	231	17	:	:	PUNCT
hassl-2957	232	1	timeliness	timeliness	NOUN
hassl-2957	232	2	(	(	PUNCT
hassl-2957	232	3	x	x	SYM
hassl-2957	232	4	=	=	SYM
hassl-2957	232	5	4.4670	4.4670	NUM
hassl-2957	232	6	,	,	PUNCT
hassl-2957	232	7	s.d	s.d	PROPN
hassl-2957	232	8	.	.	PUNCT
hassl-2957	232	9	=	=	NOUN
hassl-2957	232	10	0.4042	0.4042	NUM
hassl-2957	232	11	)	)	PUNCT
hassl-2957	232	12	,	,	PUNCT
hassl-2957	232	13	comparability	comparability	NOUN
hassl-2957	232	14	(	(	PUNCT
hassl-2957	232	15	x	x	SYM
hassl-2957	232	16	=	=	SYM
hassl-2957	232	17	4.4340	4.4340	NUM
hassl-2957	232	18	,	,	PUNCT
hassl-2957	232	19	s.d	s.d	PROPN
hassl-2957	232	20	.	.	PUNCT
hassl-2957	233	1	=	=	NOUN
hassl-2957	233	2	0.4204	0.4204	NUM
hassl-2957	233	3	)	)	PUNCT
hassl-2957	233	4	,	,	PUNCT
hassl-2957	233	5	understandability	understandability	NOUN
hassl-2957	233	6	(	(	PUNCT
hassl-2957	233	7	x	x	SYM
hassl-2957	233	8	=	=	SYM
hassl-2957	233	9	4.4036	4.4036	NUM
hassl-2957	233	10	,	,	PUNCT
hassl-2957	233	11	s.d	s.d	PROPN
hassl-2957	233	12	.	.	PUNCT
hassl-2957	234	1	=	=	SYM
hassl-2957	234	2	0.4235	0.4235	NUM
hassl-2957	234	3	)	)	PUNCT
hassl-2957	234	4	,	,	PUNCT
hassl-2957	234	5	credibility	credibility	NOUN
hassl-2957	234	6	(	(	PUNCT
hassl-2957	234	7	x	x	SYM
hassl-2957	234	8	=	=	SYM
hassl-2957	234	9	4.3452	4.3452	NUM
hassl-2957	234	10	,	,	PUNCT
hassl-2957	234	11	s.d	s.d	PROPN
hassl-2957	234	12	.	.	PUNCT
hassl-2957	234	13	=	=	NOUN
hassl-2957	234	14	0.4010	0.4010	NUM
hassl-2957	234	15	)	)	PUNCT
hassl-2957	234	16	,	,	PUNCT
hassl-2957	234	17	relevance	relevance	NOUN
hassl-2957	234	18	to	to	ADP
hassl-2957	234	19	decision	decision	NOUN
hassl-2957	234	20	-	-	PUNCT
hassl-2957	234	21	making	making	NOUN
hassl-2957	234	22	(	(	PUNCT
hassl-2957	234	23	x	x	SYM
hassl-2957	234	24	=	=	SYM
hassl-2957	234	25	4.3325	4.3325	NUM
hassl-2957	234	26	,	,	PUNCT
hassl-2957	234	27	s.d	s.d	PROPN
hassl-2957	234	28	.	.	PUNCT
hassl-2957	235	1	=	=	NOUN
hassl-2957	235	2	0.3569	0.3569	NUM
hassl-2957	235	3	)	)	PUNCT
hassl-2957	235	4	and	and	CCONJ
hassl-2957	235	5	verifiability	verifiability	NOUN
hassl-2957	235	6	(	(	PUNCT
hassl-2957	235	7	x	x	SYM
hassl-2957	235	8	=	=	SYM
hassl-2957	235	9	4.3223	4.3223	NUM
hassl-2957	235	10	,	,	PUNCT
hassl-2957	235	11	s.d	s.d	PROPN
hassl-2957	235	12	.	.	PUNCT
hassl-2957	236	1	=	=	NUM
hassl-2957	236	2	0.4151	0.4151	NUM
hassl-2957	236	3	)	)	PUNCT
hassl-2957	236	4	.	.	PUNCT
hassl-2957	237	1	this	this	PRON
hassl-2957	237	2	indicates	indicate	VERB
hassl-2957	237	3	that	that	SCONJ
hassl-2957	237	4	the	the	DET
hassl-2957	237	5	respondents	respondent	NOUN
hassl-2957	237	6	strongly	strongly	ADV
hassl-2957	237	7	agree	agree	VERB
hassl-2957	237	8	with	with	ADP
hassl-2957	237	9	the	the	DET
hassl-2957	237	10	indicators	indicator	NOUN
hassl-2957	237	11	of	of	ADP
hassl-2957	237	12	financial	financial	ADJ
hassl-2957	237	13	report	report	NOUN
hassl-2957	237	14	quality	quality	NOUN
hassl-2957	237	15	,	,	PUNCT
hassl-2957	237	16	with	with	ADP
hassl-2957	237	17	three	three	NUM
hassl-2957	237	18	out	out	ADP
hassl-2957	237	19	of	of	ADP
hassl-2957	237	20	six	six	NUM
hassl-2957	237	21	indicators	indicator	NOUN
hassl-2957	237	22	scoring	score	VERB
hassl-2957	237	23	higher	high	ADJ
hassl-2957	237	24	than	than	ADP
hassl-2957	237	25	the	the	DET
hassl-2957	237	26	overall	overall	ADJ
hassl-2957	237	27	mean	mean	NOUN
hassl-2957	237	28	score	score	NOUN
hassl-2957	237	29	(	(	PUNCT
hassl-2957	237	30	namely	namely	ADV
hassl-2957	237	31	timeliness	timeliness	NOUN
hassl-2957	237	32	,	,	PUNCT
hassl-2957	237	33	comparability	comparability	NOUN
hassl-2957	237	34	,	,	PUNCT
hassl-2957	237	35	and	and	CCONJ
hassl-2957	237	36	understandability	understandability	NOUN
hassl-2957	237	37	.	.	PUNCT
hassl-2957	238	1	table	table	NOUN
hassl-2957	238	2	5	5	NUM
hassl-2957	238	3	.	.	PUNCT
hassl-2957	239	1	performance	performance	NOUN
hassl-2957	239	2	indicators	indicator	NOUN
hassl-2957	239	3	of	of	ADP
hassl-2957	239	4	financial	financial	ADJ
hassl-2957	239	5	report	report	NOUN
hassl-2957	239	6	quality	quality	NOUN
hassl-2957	239	7	(	(	PUNCT
hassl-2957	239	8	sub	sub	NOUN
hassl-2957	239	9	-	-	ADJ
hassl-2957	239	10	category	category	ADJ
hassl-2957	239	11	)	)	PUNCT
hassl-2957	239	12	.	.	PUNCT
hassl-2957	240	1	performance	performance	NOUN
hassl-2957	240	2	indicators	indicator	NOUN
hassl-2957	240	3	of	of	ADP
hassl-2957	240	4	financial	financial	ADJ
hassl-2957	240	5	report	report	NOUN
hassl-2957	240	6	quality	quality	NOUN
hassl-2957	240	7	mean	mean	PROPN
hassl-2957	240	8	s.d	s.d	PROPN
hassl-2957	240	9	.	.	PROPN
hassl-2957	240	10	performance	performance	NOUN
hassl-2957	240	11	level	level	NOUN
hassl-2957	240	12	relevance	relevance	NOUN
hassl-2957	240	13	to	to	ADP
hassl-2957	240	14	decision	decision	NOUN
hassl-2957	240	15	-	-	PUNCT
hassl-2957	240	16	making	make	VERB
hassl-2957	240	17	information	information	NOUN
hassl-2957	240	18	on	on	ADP
hassl-2957	240	19	financial	financial	ADJ
hassl-2957	240	20	statements	statement	NOUN
hassl-2957	240	21	is	be	AUX
hassl-2957	240	22	useful	useful	ADJ
hassl-2957	240	23	for	for	ADP
hassl-2957	240	24	decision	decision	NOUN
hassl-2957	240	25	-	-	PUNCT
hassl-2957	240	26	making	make	VERB
hassl-2957	240	27	4.4315	4.4315	NUM
hassl-2957	240	28	0.4965	0.4965	NUM
hassl-2957	240	29	high	high	ADJ
hassl-2957	240	30	financial	financial	ADJ
hassl-2957	240	31	information	information	NOUN
hassl-2957	240	32	is	be	AUX
hassl-2957	240	33	useful	useful	ADJ
hassl-2957	240	34	for	for	ADP
hassl-2957	240	35	prediction	prediction	NOUN
hassl-2957	240	36	4.3655	4.3655	NUM
hassl-2957	240	37	0.4827	0.4827	NUM
hassl-2957	240	38	high	high	ADJ
hassl-2957	240	39	financial	financial	ADJ
hassl-2957	240	40	information	information	NOUN
hassl-2957	240	41	provides	provide	VERB
hassl-2957	240	42	feedback	feedback	NOUN
hassl-2957	240	43	on	on	ADP
hassl-2957	240	44	past	past	ADJ
hassl-2957	240	45	assessments	assessment	NOUN
hassl-2957	240	46	4.2893	4.2893	NUM
hassl-2957	240	47	0.4546	0.4546	NUM
hassl-2957	240	48	high	high	ADJ
hassl-2957	240	49	predictive	predictive	ADJ
hassl-2957	240	50	values	value	NOUN
hassl-2957	240	51	correlate	correlate	VERB
hassl-2957	240	52	with	with	ADP
hassl-2957	240	53	confirmation	confirmation	NOUN
hassl-2957	240	54	values	value	NOUN
hassl-2957	240	55	4.2690	4.2690	NUM
hassl-2957	240	56	0.4445	0.4445	NUM
hassl-2957	240	57	high	high	ADJ
hassl-2957	240	58	financial	financial	ADJ
hassl-2957	240	59	information	information	NOUN
hassl-2957	240	60	provides	provide	VERB
hassl-2957	240	61	a	a	DET
hassl-2957	240	62	particular	particular	ADJ
hassl-2957	240	63	reporting	reporting	NOUN
hassl-2957	240	64	entity	entity	NOUN
hassl-2957	240	65	4.2335	4.2335	NUM
hassl-2957	240	66	0.4241	0.4241	NUM
hassl-2957	240	67	high	high	ADJ
hassl-2957	240	68	credibility	credibility	NOUN
hassl-2957	240	69	reports	report	VERB
hassl-2957	240	70	present	present	ADJ
hassl-2957	240	71	financial	financial	ADJ
hassl-2957	240	72	information	information	NOUN
hassl-2957	240	73	through	through	ADP
hassl-2957	240	74	text	text	NOUN
hassl-2957	240	75	and	and	CCONJ
hassl-2957	240	76	numbers	number	NOUN
hassl-2957	240	77	4.3249	4.3249	NUM
hassl-2957	240	78	0.4695	0.4695	NUM
hassl-2957	240	79	high	high	ADJ
hassl-2957	240	80	information	information	NOUN
hassl-2957	240	81	provides	provide	VERB
hassl-2957	240	82	a	a	DET
hassl-2957	240	83	complete	complete	ADJ
hassl-2957	240	84	picture	picture	NOUN
hassl-2957	240	85	of	of	ADP
hassl-2957	240	86	the	the	DET
hassl-2957	240	87	asset	asset	NOUN
hassl-2957	240	88	group	group	NOUN
hassl-2957	240	89	4.3807	4.3807	NUM
hassl-2957	240	90	0.4868	0.4868	NUM
hassl-2957	240	91	high	high	ADJ
hassl-2957	240	92	financial	financial	ADJ
hassl-2957	240	93	information	information	NOUN
hassl-2957	240	94	is	be	AUX
hassl-2957	240	95	visually	visually	ADV
hassl-2957	240	96	impartial	impartial	ADJ
hassl-2957	240	97	,	,	PUNCT
hassl-2957	240	98	unbiased	unbiased	ADJ
hassl-2957	240	99	or	or	CCONJ
hassl-2957	240	100	otherwise	otherwise	ADV
hassl-2957	240	101	embellished	embellish	VERB
hassl-2957	240	102	4.4061	4.4061	NUM
hassl-2957	240	103	0.4923	0.4923	NUM
hassl-2957	240	104	high	high	ADJ
hassl-2957	240	105	financial	financial	ADJ
hassl-2957	240	106	information	information	NOUN
hassl-2957	240	107	is	be	AUX
hassl-2957	240	108	accurate	accurate	ADJ
hassl-2957	240	109	or	or	CCONJ
hassl-2957	240	110	approximate	approximate	ADJ
hassl-2957	240	111	to	to	ADP
hassl-2957	240	112	unobservable	unobservable	ADJ
hassl-2957	240	113	prices	price	NOUN
hassl-2957	240	114	or	or	CCONJ
hassl-2957	240	115	values	value	VERB
hassl-2957	240	116	4.3452	4.3452	NUM
hassl-2957	240	117	0.4766	0.4766	NUM
hassl-2957	240	118	high	high	ADJ
hassl-2957	240	119	financial	financial	ADJ
hassl-2957	240	120	information	information	NOUN
hassl-2957	240	121	creates	create	VERB
hassl-2957	240	122	credibility	credibility	NOUN
hassl-2957	240	123	of	of	ADP
hassl-2957	240	124	accounting	accounting	NOUN
hassl-2957	240	125	reports	report	NOUN
hassl-2957	240	126	4.3655	4.3655	NUM
hassl-2957	240	127	0.4827	0.4827	NUM
hassl-2957	240	128	high	high	ADJ
hassl-2957	240	129	comparability	comparability	NOUN
hassl-2957	240	130	financial	financial	ADJ
hassl-2957	240	131	reports	report	NOUN
hassl-2957	240	132	contain	contain	VERB
hassl-2957	240	133	information	information	NOUN
hassl-2957	240	134	that	that	PRON
hassl-2957	240	135	can	can	AUX
hassl-2957	240	136	be	be	AUX
hassl-2957	240	137	compared	compare	VERB
hassl-2957	240	138	with	with	ADP
hassl-2957	240	139	similar	similar	ADJ
hassl-2957	240	140	information	information	NOUN
hassl-2957	240	141	of	of	ADP
hassl-2957	240	142	other	other	ADJ
hassl-2957	240	143	entities	entity	NOUN
hassl-2957	240	144	in	in	ADP
hassl-2957	240	145	the	the	DET
hassl-2957	240	146	business	business	NOUN
hassl-2957	240	147	4.4619	4.4619	NUM
hassl-2957	240	148	0.4998	0.4998	NUM
hassl-2957	240	149	high	high	ADJ
hassl-2957	240	150	financial	financial	ADJ
hassl-2957	240	151	information	information	NOUN
hassl-2957	240	152	can	can	AUX
hassl-2957	240	153	be	be	AUX
hassl-2957	240	154	compared	compare	VERB
hassl-2957	240	155	with	with	ADP
hassl-2957	240	156	accounts	account	NOUN
hassl-2957	240	157	of	of	ADP
hassl-2957	240	158	all	all	DET
hassl-2957	240	159	periods	period	NOUN
hassl-2957	240	160	of	of	ADP
hassl-2957	240	161	the	the	DET
hassl-2957	240	162	same	same	ADJ
hassl-2957	240	163	reporting	reporting	NOUN
hassl-2957	240	164	entity	entity	NOUN
hassl-2957	240	165	4.3096	4.3096	NUM
hassl-2957	240	166	0.4635	0.4635	NUM
hassl-2957	240	167	high	high	ADJ
hassl-2957	240	168	financial	financial	ADJ
hassl-2957	240	169	information	information	NOUN
hassl-2957	240	170	can	can	AUX
hassl-2957	240	171	be	be	AUX
hassl-2957	240	172	compared	compare	VERB
hassl-2957	240	173	in	in	ADP
hassl-2957	240	174	terms	term	NOUN
hassl-2957	240	175	of	of	ADP
hassl-2957	240	176	similarities	similarity	NOUN
hassl-2957	240	177	and	and	CCONJ
hassl-2957	240	178	dissimilarities	dissimilarity	NOUN
hassl-2957	240	179	with	with	ADP
hassl-2957	240	180	another	another	DET
hassl-2957	240	181	reporting	reporting	NOUN
hassl-2957	240	182	entity	entity	NOUN
hassl-2957	240	183	4.4213	4.4213	NUM
hassl-2957	240	184	0.4950	0.4950	NUM
hassl-2957	240	185	high	high	ADJ
hassl-2957	240	186	financial	financial	ADJ
hassl-2957	240	187	information	information	NOUN
hassl-2957	240	188	can	can	AUX
hassl-2957	240	189	be	be	AUX
hassl-2957	240	190	comparable	comparable	ADJ
hassl-2957	240	191	to	to	ADP
hassl-2957	240	192	a	a	DET
hassl-2957	240	193	certain	certain	ADJ
hassl-2957	240	194	extent	extent	NOUN
hassl-2957	240	195	with	with	ADP
hassl-2957	240	196	a	a	DET
hassl-2957	240	197	credible	credible	ADJ
hassl-2957	240	198	and	and	CCONJ
hassl-2957	240	199	unbiased	unbiased	ADJ
hassl-2957	240	200	representation	representation	NOUN
hassl-2957	240	201	of	of	ADP
hassl-2957	240	202	the	the	DET
hassl-2957	240	203	phenomena	phenomenon	NOUN
hassl-2957	240	204	associated	associate	VERB
hassl-2957	240	205	with	with	ADP
hassl-2957	240	206	similar	similar	ADJ
hassl-2957	240	207	economic	economic	ADJ
hassl-2957	240	208	decisions	decision	NOUN
hassl-2957	240	209	of	of	ADP
hassl-2957	240	210	another	another	DET
hassl-2957	240	211	reporting	reporting	NOUN
hassl-2957	240	212	entity	entity	NOUN
hassl-2957	240	213	4.4061	4.4061	NUM
hassl-2957	240	214	0.4923	0.4923	NUM
hassl-2957	240	215	high	high	ADJ
hassl-2957	240	216	verifiability	verifiability	NOUN
hassl-2957	240	217	knowledgeable	knowledgeable	ADJ
hassl-2957	240	218	and	and	CCONJ
hassl-2957	240	219	independent	independent	ADJ
hassl-2957	240	220	observers	observer	NOUN
hassl-2957	240	221	can	can	AUX
hassl-2957	240	222	come	come	VERB
hassl-2957	240	223	to	to	ADP
hassl-2957	240	224	the	the	DET
hassl-2957	240	225	same	same	ADJ
hassl-2957	240	226	conclusion	conclusion	NOUN
hassl-2957	240	227	4.3046	4.3046	NUM
hassl-2957	240	228	0.4614	0.4614	NUM
hassl-2957	240	229	high	high	ADJ
hassl-2957	240	230	financial	financial	ADJ
hassl-2957	240	231	reports	report	NOUN
hassl-2957	240	232	can	can	AUX
hassl-2957	240	233	be	be	AUX
hassl-2957	240	234	verified	verify	VERB
hassl-2957	240	235	directly	directly	ADV
hassl-2957	240	236	and	and	CCONJ
hassl-2957	240	237	indirectly	indirectly	ADV
hassl-2957	240	238	.	.	PUNCT
hassl-2957	241	1	4.4975	4.4975	NUM
hassl-2957	241	2	0.5012	0.5012	NUM
hassl-2957	241	3	high	high	ADJ
hassl-2957	241	4	financial	financial	ADJ
hassl-2957	241	5	reports	report	NOUN
hassl-2957	241	6	can	can	AUX
hassl-2957	241	7	provide	provide	VERB
hassl-2957	241	8	descriptive	descriptive	ADJ
hassl-2957	241	9	and	and	CCONJ
hassl-2957	241	10	forward	forward	ADV
hassl-2957	241	11	-	-	PUNCT
hassl-2957	241	12	looking	look	VERB
hassl-2957	241	13	financial	financial	ADJ
hassl-2957	241	14	information	information	NOUN
hassl-2957	241	15	4.3401	4.3401	NUM
hassl-2957	241	16	0.4749	0.4749	NUM
hassl-2957	241	17	high	high	ADJ
hassl-2957	241	18	timeliness	timeliness	ADJ
hassl-2957	241	19	financial	financial	ADJ
hassl-2957	241	20	information	information	NOUN
hassl-2957	241	21	reports	report	NOUN
hassl-2957	241	22	can	can	AUX
hassl-2957	241	23	be	be	AUX
hassl-2957	241	24	delivered	deliver	VERB
hassl-2957	241	25	to	to	ADP
hassl-2957	241	26	relevant	relevant	ADJ
hassl-2957	241	27	agencies	agency	NOUN
hassl-2957	241	28	on	on	ADP
hassl-2957	241	29	time	time	NOUN
hassl-2957	241	30	4.4467	4.4467	NUM
hassl-2957	241	31	0.4984	0.4984	NUM
hassl-2957	241	32	high	high	ADJ
hassl-2957	241	33	information	information	NOUN
hassl-2957	241	34	is	be	AUX
hassl-2957	241	35	readily	readily	ADV
hassl-2957	241	36	available	available	ADJ
hassl-2957	241	37	for	for	SCONJ
hassl-2957	241	38	decision	decision	NOUN
hassl-2957	241	39	-	-	PUNCT
hassl-2957	241	40	makers	maker	NOUN
hassl-2957	241	41	to	to	PART
hassl-2957	241	42	use	use	VERB
hassl-2957	241	43	in	in	ADP
hassl-2957	241	44	a	a	DET
hassl-2957	241	45	timely	timely	ADJ
hassl-2957	241	46	manner	manner	NOUN
hassl-2957	241	47	4.4873	4.4873	NUM
hassl-2957	241	48	0.5011	0.5011	NUM
hassl-2957	241	49	high	high	ADJ
hassl-2957	241	50	understandability	understandability	NOUN
hassl-2957	241	51	financial	financial	ADJ
hassl-2957	241	52	information	information	NOUN
hassl-2957	241	53	is	be	AUX
hassl-2957	241	54	classified	classify	VERB
hassl-2957	241	55	and	and	CCONJ
hassl-2957	241	56	presented	present	VERB
hassl-2957	241	57	clearly	clearly	ADV
hassl-2957	241	58	and	and	CCONJ
hassl-2957	241	59	concisely	concisely	ADV
hassl-2957	241	60	4.3553	4.3553	NUM
hassl-2957	241	61	0.4798	0.4798	NUM
hassl-2957	241	62	high	high	ADJ
hassl-2957	241	63	financial	financial	ADJ
hassl-2957	241	64	reports	report	NOUN
hassl-2957	241	65	provide	provide	VERB
hassl-2957	241	66	complete	complete	ADJ
hassl-2957	241	67	information	information	NOUN
hassl-2957	241	68	and	and	CCONJ
hassl-2957	241	69	users	user	NOUN
hassl-2957	241	70	can	can	AUX
hassl-2957	241	71	understand	understand	VERB
hassl-2957	241	72	and	and	CCONJ
hassl-2957	241	73	apply	apply	VERB
hassl-2957	241	74	them	they	PRON
hassl-2957	241	75	correctly	correctly	ADV
hassl-2957	241	76	.	.	PUNCT
hassl-2957	242	1	4.3350	4.3350	NUM
hassl-2957	242	2	0.4732	0.4732	NUM
hassl-2957	242	3	high	high	ADV
hassl-2957	242	4	the	the	DET
hassl-2957	242	5	use	use	NOUN
hassl-2957	242	6	of	of	ADP
hassl-2957	242	7	financial	financial	ADJ
hassl-2957	242	8	information	information	NOUN
hassl-2957	242	9	for	for	ADP
hassl-2957	242	10	decision	decision	NOUN
hassl-2957	242	11	-	-	PUNCT
hassl-2957	242	12	making	making	NOUN
hassl-2957	242	13	does	do	AUX
hassl-2957	242	14	not	not	PART
hassl-2957	242	15	ignore	ignore	VERB
hassl-2957	242	16	complex	complex	ADJ
hassl-2957	242	17	information	information	NOUN
hassl-2957	242	18	4.4518	4.4518	NUM
hassl-2957	242	19	0.4989	0.4989	NUM
hassl-2957	242	20	high	high	ADV
hassl-2957	242	21	this	this	PRON
hassl-2957	242	22	shows	show	VERB
hassl-2957	242	23	that	that	SCONJ
hassl-2957	242	24	the	the	DET
hassl-2957	242	25	accountants	accountant	NOUN
hassl-2957	242	26	agree	agree	VERB
hassl-2957	242	27	that	that	SCONJ
hassl-2957	242	28	the	the	DET
hassl-2957	242	29	indicators	indicator	NOUN
hassl-2957	242	30	have	have	VERB
hassl-2957	242	31	an	an	DET
hassl-2957	242	32	impact	impact	NOUN
hassl-2957	242	33	on	on	ADP
hassl-2957	242	34	financial	financial	ADJ
hassl-2957	242	35	reporting	reporting	NOUN
hassl-2957	242	36	quality	quality	NOUN
hassl-2957	242	37	.	.	PUNCT
hassl-2957	243	1	table	table	NOUN
hassl-2957	243	2	4	4	NUM
hassl-2957	243	3	shows	show	VERB
hassl-2957	243	4	the	the	DET
hassl-2957	243	5	overall	overall	ADJ
hassl-2957	243	6	mean	mean	ADJ
hassl-2957	243	7	scores	score	NOUN
hassl-2957	243	8	of	of	ADP
hassl-2957	243	9	the	the	DET
hassl-2957	243	10	financial	financial	ADJ
hassl-2957	243	11	report	report	NOUN
hassl-2957	243	12	quality	quality	NOUN
hassl-2957	243	13	.	.	PUNCT
hassl-2957	244	1	it	it	PRON
hassl-2957	244	2	is	be	AUX
hassl-2957	244	3	also	also	ADV
hassl-2957	244	4	essential	essential	ADJ
hassl-2957	244	5	to	to	PART
hassl-2957	244	6	look	look	VERB
hassl-2957	244	7	into	into	ADP
hassl-2957	244	8	the	the	DET
hassl-2957	244	9	details	detail	NOUN
hassl-2957	244	10	of	of	ADP
hassl-2957	244	11	the	the	DET
hassl-2957	244	12	mean	mean	ADJ
hassl-2957	244	13	scores	score	NOUN
hassl-2957	244	14	of	of	ADP
hassl-2957	244	15	each	each	DET
hassl-2957	244	16	indicator	indicator	NOUN
hassl-2957	244	17	as	as	SCONJ
hassl-2957	244	18	seen	see	VERB
hassl-2957	244	19	above	above	ADV
hassl-2957	244	20	in	in	ADP
hassl-2957	244	21	table	table	NOUN
hassl-2957	244	22	5	5	NUM
hassl-2957	244	23	.	.	PUNCT
hassl-2957	244	24	table	table	NOUN
hassl-2957	244	25	5	5	NUM
hassl-2957	244	26	shows	show	VERB
hassl-2957	244	27	the	the	DET
hassl-2957	244	28	mean	mean	ADJ
hassl-2957	244	29	scores	score	NOUN
hassl-2957	244	30	,	,	PUNCT
hassl-2957	244	31	standard	standard	ADJ
hassl-2957	244	32	deviation	deviation	NOUN
hassl-2957	244	33	and	and	CCONJ
hassl-2957	244	34	standards	standard	NOUN
hassl-2957	244	35	of	of	ADP
hassl-2957	244	36	financial	financial	ADJ
hassl-2957	244	37	reporting	reporting	NOUN
hassl-2957	244	38	quality	quality	NOUN
hassl-2957	244	39	humanities	humanity	NOUN
hassl-2957	244	40	and	and	CCONJ
hassl-2957	244	41	social	social	ADJ
hassl-2957	244	42	sciences	science	NOUN
hassl-2957	244	43	letters	letter	NOUN
hassl-2957	244	44	,	,	PUNCT
hassl-2957	244	45	2022	2022	NUM
hassl-2957	244	46	,	,	PUNCT
hassl-2957	244	47	10(2	10(2	NUM
hassl-2957	244	48	):	):	PUNCT
hassl-2957	244	49	103	103	NUM
hassl-2957	244	50	-	-	SYM
hassl-2957	244	51	126	126	NUM
hassl-2957	244	52	115	115	NUM
hassl-2957	244	53	©	©	PROPN
hassl-2957	244	54	2022	2022	NUM
hassl-2957	244	55	conscientia	conscientia	PROPN
hassl-2957	244	56	beam	beam	PROPN
hassl-2957	244	57	.	.	PUNCT
hassl-2957	245	1	all	all	DET
hassl-2957	245	2	rights	right	NOUN
hassl-2957	245	3	reserved	reserve	VERB
hassl-2957	245	4	.	.	PUNCT
hassl-2957	246	1	indicators	indicator	NOUN
hassl-2957	246	2	.	.	PUNCT
hassl-2957	247	1	the	the	DET
hassl-2957	247	2	details	detail	NOUN
hassl-2957	247	3	of	of	ADP
hassl-2957	247	4	the	the	DET
hassl-2957	247	5	6	6	NUM
hassl-2957	247	6	sub	sub	NOUN
hassl-2957	247	7	-	-	NOUN
hassl-2957	247	8	categories	category	NOUN
hassl-2957	247	9	are	be	AUX
hassl-2957	247	10	explained	explain	VERB
hassl-2957	247	11	in	in	ADP
hassl-2957	247	12	detail	detail	NOUN
hassl-2957	247	13	.	.	PUNCT
hassl-2957	248	1	first	first	ADV
hassl-2957	248	2	,	,	PUNCT
hassl-2957	248	3	on	on	ADP
hassl-2957	248	4	relevance	relevance	NOUN
hassl-2957	248	5	to	to	ADP
hassl-2957	248	6	decision	decision	NOUN
hassl-2957	248	7	-	-	PUNCT
hassl-2957	248	8	making	making	NOUN
hassl-2957	248	9	,	,	PUNCT
hassl-2957	248	10	the	the	DET
hassl-2957	248	11	three	three	NUM
hassl-2957	248	12	highest	high	ADJ
hassl-2957	248	13	scores	score	NOUN
hassl-2957	248	14	are	be	AUX
hassl-2957	248	15	based	base	VERB
hassl-2957	248	16	on	on	ADP
hassl-2957	248	17	information	information	NOUN
hassl-2957	248	18	derived	derive	VERB
hassl-2957	248	19	for	for	ADP
hassl-2957	248	20	the	the	DET
hassl-2957	248	21	following	following	ADJ
hassl-2957	248	22	statements	statement	NOUN
hassl-2957	248	23	:	:	PUNCT
hassl-2957	248	24	financial	financial	ADJ
hassl-2957	248	25	statements	statement	NOUN
hassl-2957	248	26	are	be	AUX
hassl-2957	248	27	useful	useful	ADJ
hassl-2957	248	28	for	for	ADP
hassl-2957	248	29	decision	decision	NOUN
hassl-2957	248	30	-	-	PUNCT
hassl-2957	248	31	making	making	NOUN
hassl-2957	248	32	(	(	PUNCT
hassl-2957	248	33	x	x	SYM
hassl-2957	248	34	=	=	SYM
hassl-2957	248	35	4.4315	4.4315	NUM
hassl-2957	248	36	,	,	PUNCT
hassl-2957	248	37	s.d	s.d	PROPN
hassl-2957	248	38	.	.	PUNCT
hassl-2957	249	1	=	=	NOUN
hassl-2957	249	2	0.4965	0.4965	NUM
hassl-2957	249	3	)	)	PUNCT
hassl-2957	249	4	,	,	PUNCT
hassl-2957	249	5	financial	financial	ADJ
hassl-2957	249	6	information	information	NOUN
hassl-2957	249	7	is	be	AUX
hassl-2957	249	8	useful	useful	ADJ
hassl-2957	249	9	for	for	ADP
hassl-2957	249	10	prediction	prediction	NOUN
hassl-2957	249	11	(	(	PUNCT
hassl-2957	249	12	x	x	SYM
hassl-2957	249	13	=	=	SYM
hassl-2957	249	14	4.3655	4.3655	NUM
hassl-2957	249	15	,	,	PUNCT
hassl-2957	249	16	s.d	s.d	PROPN
hassl-2957	249	17	.	.	PUNCT
hassl-2957	250	1	=	=	NUM
hassl-2957	250	2	0.4827	0.4827	NUM
hassl-2957	250	3	)	)	PUNCT
hassl-2957	250	4	and	and	CCONJ
hassl-2957	250	5	financial	financial	ADJ
hassl-2957	250	6	information	information	NOUN
hassl-2957	250	7	provides	provide	VERB
hassl-2957	250	8	feedback	feedback	NOUN
hassl-2957	250	9	on	on	ADP
hassl-2957	250	10	past	past	ADJ
hassl-2957	250	11	assessments	assessment	NOUN
hassl-2957	250	12	(	(	PUNCT
hassl-2957	250	13	x	x	SYM
hassl-2957	250	14	=	=	SYM
hassl-2957	250	15	4.2893	4.2893	NUM
hassl-2957	250	16	,	,	PUNCT
hassl-2957	250	17	s.d	s.d	PROPN
hassl-2957	250	18	.	.	PUNCT
hassl-2957	250	19	=	=	PUNCT
hassl-2957	250	20	0.4546	0.4546	NUM
hassl-2957	250	21	)	)	PUNCT
hassl-2957	250	22	.	.	PUNCT
hassl-2957	251	1	second	second	ADJ
hassl-2957	251	2	,	,	PUNCT
hassl-2957	251	3	on	on	ADP
hassl-2957	251	4	credibility	credibility	NOUN
hassl-2957	251	5	,	,	PUNCT
hassl-2957	251	6	the	the	DET
hassl-2957	251	7	three	three	NUM
hassl-2957	251	8	highest	high	ADJ
hassl-2957	251	9	scores	score	NOUN
hassl-2957	251	10	show	show	VERB
hassl-2957	251	11	financial	financial	ADJ
hassl-2957	251	12	information	information	NOUN
hassl-2957	251	13	is	be	AUX
hassl-2957	251	14	visually	visually	ADV
hassl-2957	251	15	impartial	impartial	ADJ
hassl-2957	251	16	,	,	PUNCT
hassl-2957	251	17	unbiased	unbiased	ADJ
hassl-2957	251	18	or	or	CCONJ
hassl-2957	251	19	otherwise	otherwise	ADV
hassl-2957	251	20	embellished	embellish	VERB
hassl-2957	251	21	(	(	PUNCT
hassl-2957	251	22	x	x	SYM
hassl-2957	251	23	=	=	SYM
hassl-2957	251	24	4.4061	4.4061	NUM
hassl-2957	251	25	,	,	PUNCT
hassl-2957	251	26	s.d	s.d	PROPN
hassl-2957	251	27	.	.	PUNCT
hassl-2957	252	1	=	=	NUM
hassl-2957	252	2	0.4923	0.4923	NUM
hassl-2957	252	3	)	)	PUNCT
hassl-2957	253	1	,	,	PUNCT
hassl-2957	253	2	information	information	NOUN
hassl-2957	253	3	provides	provide	VERB
hassl-2957	253	4	a	a	DET
hassl-2957	253	5	complete	complete	ADJ
hassl-2957	253	6	picture	picture	NOUN
hassl-2957	253	7	of	of	ADP
hassl-2957	253	8	the	the	DET
hassl-2957	253	9	asset	asset	NOUN
hassl-2957	253	10	group	group	NOUN
hassl-2957	253	11	(	(	PUNCT
hassl-2957	253	12	x	x	X
hassl-2957	253	13	=	=	VERB
hassl-2957	253	14	4.3807	4.3807	NUM
hassl-2957	253	15	,	,	PUNCT
hassl-2957	253	16	s.d	s.d	PROPN
hassl-2957	253	17	.	.	PUNCT
hassl-2957	253	18	=	=	PUNCT
hassl-2957	253	19	0.4868	0.4868	NUM
hassl-2957	253	20	)	)	PUNCT
hassl-2957	253	21	and	and	CCONJ
hassl-2957	253	22	financial	financial	ADJ
hassl-2957	253	23	information	information	NOUN
hassl-2957	253	24	provides	provide	VERB
hassl-2957	253	25	credibility	credibility	NOUN
hassl-2957	253	26	of	of	ADP
hassl-2957	253	27	accounting	accounting	NOUN
hassl-2957	253	28	reports	report	NOUN
hassl-2957	253	29	(	(	PUNCT
hassl-2957	253	30	x	x	SYM
hassl-2957	253	31	=	=	SYM
hassl-2957	253	32	4.3655	4.3655	NUM
hassl-2957	253	33	,	,	PUNCT
hassl-2957	253	34	s.d.=	s.d.=	NOUN
hassl-2957	253	35	0.4827	0.4827	NUM
hassl-2957	253	36	)	)	PUNCT
hassl-2957	253	37	.	.	PUNCT
hassl-2957	254	1	third	third	ADJ
hassl-2957	254	2	,	,	PUNCT
hassl-2957	254	3	on	on	ADP
hassl-2957	254	4	comparability	comparability	NOUN
hassl-2957	254	5	,	,	PUNCT
hassl-2957	254	6	the	the	DET
hassl-2957	254	7	three	three	NUM
hassl-2957	254	8	highest	high	ADJ
hassl-2957	254	9	scores	score	NOUN
hassl-2957	254	10	show	show	VERB
hassl-2957	254	11	financial	financial	ADJ
hassl-2957	254	12	reports	report	NOUN
hassl-2957	254	13	contain	contain	VERB
hassl-2957	254	14	information	information	NOUN
hassl-2957	254	15	that	that	PRON
hassl-2957	254	16	can	can	AUX
hassl-2957	254	17	be	be	AUX
hassl-2957	254	18	compared	compare	VERB
hassl-2957	254	19	with	with	ADP
hassl-2957	254	20	similar	similar	ADJ
hassl-2957	254	21	information	information	NOUN
hassl-2957	254	22	of	of	ADP
hassl-2957	254	23	other	other	ADJ
hassl-2957	254	24	entities	entity	NOUN
hassl-2957	254	25	in	in	ADP
hassl-2957	254	26	the	the	DET
hassl-2957	254	27	business	business	NOUN
hassl-2957	254	28	(	(	PUNCT
hassl-2957	254	29	x	x	SYM
hassl-2957	254	30	=	=	SYM
hassl-2957	254	31	4.4619	4.4619	NUM
hassl-2957	254	32	,	,	PUNCT
hassl-2957	254	33	s.d	s.d	PROPN
hassl-2957	254	34	.	.	PUNCT
hassl-2957	255	1	=	=	SYM
hassl-2957	255	2	0.4998	0.4998	NUM
hassl-2957	255	3	)	)	PUNCT
hassl-2957	256	1	,	,	PUNCT
hassl-2957	256	2	financial	financial	ADJ
hassl-2957	256	3	information	information	NOUN
hassl-2957	256	4	can	can	AUX
hassl-2957	256	5	be	be	AUX
hassl-2957	256	6	compared	compare	VERB
hassl-2957	256	7	in	in	ADP
hassl-2957	256	8	terms	term	NOUN
hassl-2957	256	9	of	of	ADP
hassl-2957	256	10	similarities	similarity	NOUN
hassl-2957	256	11	and	and	CCONJ
hassl-2957	256	12	dissimilarities	dissimilarity	NOUN
hassl-2957	256	13	of	of	ADP
hassl-2957	256	14	another	another	DET
hassl-2957	256	15	reporting	reporting	NOUN
hassl-2957	256	16	entity	entity	NOUN
hassl-2957	256	17	(	(	PUNCT
hassl-2957	256	18	x	x	SYM
hassl-2957	256	19	=	=	SYM
hassl-2957	256	20	4.4213	4.4213	NUM
hassl-2957	256	21	,	,	PUNCT
hassl-2957	256	22	s.d	s.d	PROPN
hassl-2957	256	23	.	.	PUNCT
hassl-2957	257	1	=	=	SYM
hassl-2957	257	2	0.4950	0.4950	NUM
hassl-2957	257	3	)	)	PUNCT
hassl-2957	257	4	and	and	CCONJ
hassl-2957	257	5	financial	financial	ADJ
hassl-2957	257	6	information	information	NOUN
hassl-2957	257	7	can	can	AUX
hassl-2957	257	8	be	be	AUX
hassl-2957	257	9	compared	compare	VERB
hassl-2957	257	10	to	to	ADP
hassl-2957	257	11	a	a	DET
hassl-2957	257	12	certain	certain	ADJ
hassl-2957	257	13	extent	extent	NOUN
hassl-2957	257	14	with	with	ADP
hassl-2957	257	15	a	a	DET
hassl-2957	257	16	credible	credible	ADJ
hassl-2957	257	17	and	and	CCONJ
hassl-2957	257	18	unbiased	unbiased	ADJ
hassl-2957	257	19	representation	representation	NOUN
hassl-2957	257	20	of	of	ADP
hassl-2957	257	21	a	a	DET
hassl-2957	257	22	phenomena	phenomenon	NOUN
hassl-2957	257	23	associated	associate	VERB
hassl-2957	257	24	with	with	ADP
hassl-2957	257	25	similar	similar	ADJ
hassl-2957	257	26	economic	economic	ADJ
hassl-2957	257	27	decisions	decision	NOUN
hassl-2957	257	28	of	of	ADP
hassl-2957	257	29	another	another	DET
hassl-2957	257	30	reporting	reporting	NOUN
hassl-2957	257	31	entity	entity	NOUN
hassl-2957	257	32	(	(	PUNCT
hassl-2957	257	33	x	x	SYM
hassl-2957	257	34	=	=	SYM
hassl-2957	257	35	4.4061	4.4061	NUM
hassl-2957	257	36	,	,	PUNCT
hassl-2957	257	37	s.d	s.d	PROPN
hassl-2957	257	38	.	.	PUNCT
hassl-2957	258	1	=	=	NUM
hassl-2957	258	2	0.4923	0.4923	NUM
hassl-2957	258	3	)	)	PUNCT
hassl-2957	258	4	.	.	PUNCT
hassl-2957	259	1	fourth	fourth	ADJ
hassl-2957	259	2	,	,	PUNCT
hassl-2957	259	3	on	on	ADP
hassl-2957	259	4	verifiability	verifiability	NOUN
hassl-2957	259	5	,	,	PUNCT
hassl-2957	259	6	there	there	PRON
hassl-2957	259	7	are	be	VERB
hassl-2957	259	8	three	three	NUM
hassl-2957	259	9	performance	performance	NOUN
hassl-2957	259	10	standards	standard	NOUN
hassl-2957	259	11	,	,	PUNCT
hassl-2957	259	12	and	and	CCONJ
hassl-2957	259	13	the	the	DET
hassl-2957	259	14	mean	mean	ADJ
hassl-2957	259	15	scores	score	NOUN
hassl-2957	259	16	show	show	VERB
hassl-2957	259	17	financial	financial	ADJ
hassl-2957	259	18	reports	report	NOUN
hassl-2957	259	19	can	can	AUX
hassl-2957	259	20	be	be	AUX
hassl-2957	259	21	verified	verify	VERB
hassl-2957	259	22	directly	directly	ADV
hassl-2957	259	23	and	and	CCONJ
hassl-2957	259	24	indirectly	indirectly	ADV
hassl-2957	259	25	(	(	PUNCT
hassl-2957	259	26	x	x	SYM
hassl-2957	259	27	=	=	SYM
hassl-2957	259	28	4.4975	4.4975	NUM
hassl-2957	259	29	,	,	PUNCT
hassl-2957	259	30	s.d	s.d	PROPN
hassl-2957	259	31	.	.	PUNCT
hassl-2957	260	1	=	=	SYM
hassl-2957	260	2	0.5012	0.5012	NUM
hassl-2957	260	3	)	)	PUNCT
hassl-2957	260	4	,	,	PUNCT
hassl-2957	260	5	financial	financial	ADJ
hassl-2957	260	6	reports	report	NOUN
hassl-2957	260	7	can	can	AUX
hassl-2957	260	8	provide	provide	VERB
hassl-2957	260	9	descriptive	descriptive	ADJ
hassl-2957	260	10	and	and	CCONJ
hassl-2957	260	11	forward	forward	ADV
hassl-2957	260	12	-	-	PUNCT
hassl-2957	260	13	looking	look	VERB
hassl-2957	260	14	financial	financial	ADJ
hassl-2957	260	15	information	information	NOUN
hassl-2957	260	16	(	(	PUNCT
hassl-2957	260	17	x	x	SYM
hassl-2957	260	18	=	=	SYM
hassl-2957	260	19	4.3401	4.3401	NUM
hassl-2957	260	20	,	,	PUNCT
hassl-2957	260	21	s.d	s.d	PROPN
hassl-2957	260	22	.	.	PUNCT
hassl-2957	260	23	=	=	SYM
hassl-2957	260	24	0.4749	0.4749	NUM
hassl-2957	260	25	)	)	PUNCT
hassl-2957	260	26	and	and	CCONJ
hassl-2957	260	27	knowledgeable	knowledgeable	ADJ
hassl-2957	260	28	and	and	CCONJ
hassl-2957	260	29	independent	independent	ADJ
hassl-2957	260	30	observers	observer	NOUN
hassl-2957	260	31	can	can	AUX
hassl-2957	260	32	come	come	VERB
hassl-2957	260	33	to	to	ADP
hassl-2957	260	34	the	the	DET
hassl-2957	260	35	same	same	ADJ
hassl-2957	260	36	conclusions	conclusion	NOUN
hassl-2957	260	37	(	(	PUNCT
hassl-2957	260	38	x	x	SYM
hassl-2957	260	39	=	=	SYM
hassl-2957	260	40	4.3046	4.3046	NUM
hassl-2957	260	41	,	,	PUNCT
hassl-2957	260	42	s.d	s.d	PROPN
hassl-2957	260	43	.	.	PUNCT
hassl-2957	261	1	=	=	NUM
hassl-2957	261	2	0.4614	0.4614	NUM
hassl-2957	261	3	)	)	PUNCT
hassl-2957	261	4	.	.	PUNCT
hassl-2957	262	1	fifth	fifth	ADJ
hassl-2957	262	2	,	,	PUNCT
hassl-2957	262	3	on	on	ADP
hassl-2957	262	4	timeliness	timeliness	NOUN
hassl-2957	262	5	,	,	PUNCT
hassl-2957	262	6	there	there	PRON
hassl-2957	262	7	are	be	VERB
hassl-2957	262	8	two	two	NUM
hassl-2957	262	9	performance	performance	NOUN
hassl-2957	262	10	standards	standard	NOUN
hassl-2957	262	11	and	and	CCONJ
hassl-2957	262	12	the	the	DET
hassl-2957	262	13	mean	mean	ADJ
hassl-2957	262	14	scores	score	NOUN
hassl-2957	262	15	show	show	VERB
hassl-2957	262	16	information	information	NOUN
hassl-2957	262	17	is	be	AUX
hassl-2957	262	18	readily	readily	ADV
hassl-2957	262	19	available	available	ADJ
hassl-2957	262	20	for	for	SCONJ
hassl-2957	262	21	decision	decision	NOUN
hassl-2957	262	22	-	-	PUNCT
hassl-2957	262	23	makers	maker	NOUN
hassl-2957	262	24	to	to	PART
hassl-2957	262	25	use	use	VERB
hassl-2957	262	26	in	in	ADP
hassl-2957	262	27	a	a	DET
hassl-2957	262	28	timely	timely	ADJ
hassl-2957	262	29	manner	manner	NOUN
hassl-2957	262	30	(	(	PUNCT
hassl-2957	262	31	x	x	SYM
hassl-2957	262	32	=	=	SYM
hassl-2957	262	33	4.4873	4.4873	NUM
hassl-2957	262	34	,	,	PUNCT
hassl-2957	262	35	s.d	s.d	PROPN
hassl-2957	262	36	.	.	PUNCT
hassl-2957	262	37	=	=	SYM
hassl-2957	262	38	0.5011	0.5011	NUM
hassl-2957	262	39	)	)	PUNCT
hassl-2957	262	40	and	and	CCONJ
hassl-2957	262	41	financial	financial	ADJ
hassl-2957	262	42	information	information	NOUN
hassl-2957	262	43	reports	report	NOUN
hassl-2957	262	44	can	can	AUX
hassl-2957	262	45	be	be	AUX
hassl-2957	262	46	delivered	deliver	VERB
hassl-2957	262	47	to	to	ADP
hassl-2957	262	48	relevant	relevant	ADJ
hassl-2957	262	49	agencies	agency	NOUN
hassl-2957	262	50	on	on	ADP
hassl-2957	262	51	time	time	NOUN
hassl-2957	262	52	(	(	PUNCT
hassl-2957	262	53	x	x	SYM
hassl-2957	262	54	=	=	SYM
hassl-2957	262	55	4.4467	4.4467	NUM
hassl-2957	262	56	,	,	PUNCT
hassl-2957	262	57	s.d	s.d	PROPN
hassl-2957	262	58	.	.	PUNCT
hassl-2957	262	59	=	=	SYM
hassl-2957	262	60	0.4984	0.4984	NUM
hassl-2957	262	61	)	)	PUNCT
hassl-2957	262	62	.	.	PUNCT
hassl-2957	263	1	lastly	lastly	ADV
hassl-2957	263	2	,	,	PUNCT
hassl-2957	263	3	on	on	ADP
hassl-2957	263	4	understandability	understandability	NOUN
hassl-2957	263	5	,	,	PUNCT
hassl-2957	263	6	there	there	PRON
hassl-2957	263	7	are	be	VERB
hassl-2957	263	8	three	three	NUM
hassl-2957	263	9	performance	performance	NOUN
hassl-2957	263	10	indicators	indicator	NOUN
hassl-2957	263	11	and	and	CCONJ
hassl-2957	263	12	the	the	DET
hassl-2957	263	13	mean	mean	ADJ
hassl-2957	263	14	scores	score	NOUN
hassl-2957	263	15	show	show	VERB
hassl-2957	263	16	the	the	DET
hassl-2957	263	17	use	use	NOUN
hassl-2957	263	18	of	of	ADP
hassl-2957	263	19	financial	financial	ADJ
hassl-2957	263	20	information	information	NOUN
hassl-2957	263	21	for	for	ADP
hassl-2957	263	22	decision	decision	NOUN
hassl-2957	263	23	-	-	PUNCT
hassl-2957	263	24	making	making	NOUN
hassl-2957	263	25	does	do	AUX
hassl-2957	263	26	not	not	PART
hassl-2957	263	27	ignore	ignore	VERB
hassl-2957	263	28	complex	complex	ADJ
hassl-2957	263	29	information	information	NOUN
hassl-2957	263	30	(	(	PUNCT
hassl-2957	263	31	x	x	PUNCT
hassl-2957	263	32	=	=	SYM
hassl-2957	263	33	4.4518	4.4518	NUM
hassl-2957	263	34	,	,	PUNCT
hassl-2957	263	35	s.d	s.d	PROPN
hassl-2957	263	36	.	.	PUNCT
hassl-2957	263	37	=	=	SYM
hassl-2957	263	38	0.4989	0.4989	NUM
hassl-2957	263	39	)	)	PUNCT
hassl-2957	263	40	,	,	PUNCT
hassl-2957	263	41	financial	financial	ADJ
hassl-2957	263	42	information	information	NOUN
hassl-2957	263	43	is	be	AUX
hassl-2957	263	44	classified	classify	VERB
hassl-2957	263	45	and	and	CCONJ
hassl-2957	263	46	presented	present	VERB
hassl-2957	263	47	clearly	clearly	ADV
hassl-2957	263	48	and	and	CCONJ
hassl-2957	263	49	concisely	concisely	ADV
hassl-2957	263	50	(	(	PUNCT
hassl-2957	263	51	x	x	SYM
hassl-2957	263	52	=	=	SYM
hassl-2957	263	53	4.3553	4.3553	NUM
hassl-2957	263	54	,	,	PUNCT
hassl-2957	263	55	s.d	s.d	PROPN
hassl-2957	263	56	.	.	PUNCT
hassl-2957	264	1	=	=	SYM
hassl-2957	264	2	0.4798	0.4798	NUM
hassl-2957	264	3	)	)	PUNCT
hassl-2957	264	4	and	and	CCONJ
hassl-2957	264	5	financial	financial	ADJ
hassl-2957	264	6	reports	report	NOUN
hassl-2957	264	7	provide	provide	VERB
hassl-2957	264	8	complete	complete	ADJ
hassl-2957	264	9	information	information	NOUN
hassl-2957	264	10	and	and	CCONJ
hassl-2957	264	11	users	user	NOUN
hassl-2957	264	12	can	can	AUX
hassl-2957	264	13	understand	understand	VERB
hassl-2957	264	14	and	and	CCONJ
hassl-2957	264	15	apply	apply	VERB
hassl-2957	264	16	them	they	PRON
hassl-2957	264	17	correctly	correctly	ADV
hassl-2957	264	18	(	(	PUNCT
hassl-2957	264	19	x	x	SYM
hassl-2957	264	20	=	=	SYM
hassl-2957	264	21	4.3350	4.3350	NUM
hassl-2957	264	22	,	,	PUNCT
hassl-2957	264	23	s.d	s.d	PROPN
hassl-2957	264	24	.	.	PUNCT
hassl-2957	264	25	=	=	PUNCT
hassl-2957	265	1	0.4732	0.4732	NUM
hassl-2957	265	2	)	)	PUNCT
hassl-2957	265	3	.	.	PUNCT
hassl-2957	266	1	these	these	DET
hassl-2957	266	2	figures	figure	NOUN
hassl-2957	266	3	indicate	indicate	VERB
hassl-2957	266	4	that	that	SCONJ
hassl-2957	266	5	the	the	DET
hassl-2957	266	6	respondents	respondent	NOUN
hassl-2957	266	7	agree	agree	VERB
hassl-2957	266	8	with	with	ADP
hassl-2957	266	9	all	all	DET
hassl-2957	266	10	indicators	indicator	NOUN
hassl-2957	266	11	.	.	PUNCT
hassl-2957	267	1	this	this	PRON
hassl-2957	267	2	means	mean	VERB
hassl-2957	267	3	that	that	SCONJ
hassl-2957	267	4	they	they	PRON
hassl-2957	267	5	agree	agree	VERB
hassl-2957	267	6	that	that	SCONJ
hassl-2957	267	7	all	all	DET
hassl-2957	267	8	indicators	indicator	NOUN
hassl-2957	267	9	have	have	VERB
hassl-2957	267	10	an	an	DET
hassl-2957	267	11	impact	impact	NOUN
hassl-2957	267	12	on	on	ADP
hassl-2957	267	13	financial	financial	ADJ
hassl-2957	267	14	reporting	reporting	NOUN
hassl-2957	267	15	quality	quality	NOUN
hassl-2957	267	16	.	.	PUNCT
hassl-2957	268	1	however	however	ADV
hassl-2957	268	2	,	,	PUNCT
hassl-2957	268	3	they	they	PRON
hassl-2957	268	4	do	do	AUX
hassl-2957	268	5	not	not	PART
hassl-2957	268	6	strongly	strongly	ADV
hassl-2957	268	7	agree	agree	VERB
hassl-2957	268	8	with	with	ADP
hassl-2957	268	9	any	any	DET
hassl-2957	268	10	indicator	indicator	NOUN
hassl-2957	268	11	.	.	PUNCT
hassl-2957	269	1	this	this	PRON
hassl-2957	269	2	means	mean	VERB
hassl-2957	269	3	that	that	SCONJ
hassl-2957	269	4	there	there	PRON
hassl-2957	269	5	is	be	VERB
hassl-2957	269	6	room	room	NOUN
hassl-2957	269	7	for	for	ADP
hassl-2957	269	8	improvement	improvement	NOUN
hassl-2957	269	9	in	in	ADP
hassl-2957	269	10	all	all	DET
hassl-2957	269	11	indicators	indicator	NOUN
hassl-2957	269	12	.	.	PUNCT
hassl-2957	270	1	4.4	4.4	NUM
hassl-2957	270	2	.	.	PUNCT
hassl-2957	271	1	research	research	NOUN
hassl-2957	271	2	question	question	NOUN
hassl-2957	271	3	3	3	NUM
hassl-2957	271	4	do	do	VERB
hassl-2957	271	5	different	different	ADJ
hassl-2957	271	6	types	type	NOUN
hassl-2957	271	7	of	of	ADP
hassl-2957	271	8	businesses	business	NOUN
hassl-2957	271	9	have	have	VERB
hassl-2957	271	10	an	an	DET
hassl-2957	271	11	impact	impact	NOUN
hassl-2957	271	12	on	on	ADP
hassl-2957	271	13	accountant	accountant	NOUN
hassl-2957	271	14	competencies	competency	NOUN
hassl-2957	271	15	and	and	CCONJ
hassl-2957	271	16	performance	performance	NOUN
hassl-2957	271	17	in	in	ADP
hassl-2957	271	18	financial	financial	ADJ
hassl-2957	271	19	reporting	reporting	NOUN
hassl-2957	271	20	quality	quality	NOUN
hassl-2957	271	21	?	?	PUNCT
hassl-2957	272	1	the	the	DET
hassl-2957	272	2	results	result	NOUN
hassl-2957	272	3	of	of	ADP
hassl-2957	272	4	the	the	DET
hassl-2957	272	5	survey	survey	NOUN
hassl-2957	272	6	revealed	reveal	VERB
hassl-2957	272	7	the	the	DET
hassl-2957	272	8	management	management	NOUN
hassl-2957	272	9	accountants	accountant	NOUN
hassl-2957	272	10	’	’	PART
hassl-2957	272	11	opinions	opinion	NOUN
hassl-2957	272	12	of	of	ADP
hassl-2957	272	13	performance	performance	NOUN
hassl-2957	272	14	in	in	ADP
hassl-2957	272	15	financial	financial	ADJ
hassl-2957	272	16	reporting	reporting	NOUN
hassl-2957	272	17	quality	quality	NOUN
hassl-2957	272	18	as	as	SCONJ
hassl-2957	272	19	seen	see	VERB
hassl-2957	272	20	below	below	ADV
hassl-2957	272	21	:	:	PUNCT
hassl-2957	272	22	table	table	NOUN
hassl-2957	272	23	6	6	NUM
hassl-2957	272	24	shows	show	VERB
hassl-2957	272	25	a	a	DET
hassl-2957	272	26	comparison	comparison	NOUN
hassl-2957	272	27	of	of	ADP
hassl-2957	272	28	mean	mean	ADJ
hassl-2957	272	29	scores	score	NOUN
hassl-2957	272	30	,	,	PUNCT
hassl-2957	272	31	standard	standard	ADJ
hassl-2957	272	32	deviation	deviation	NOUN
hassl-2957	272	33	and	and	CCONJ
hassl-2957	272	34	comparison	comparison	NOUN
hassl-2957	272	35	of	of	ADP
hassl-2957	272	36	accountant	accountant	NOUN
hassl-2957	272	37	competencies	competency	NOUN
hassl-2957	272	38	of	of	ADP
hassl-2957	272	39	company	company	NOUN
hassl-2957	272	40	and	and	CCONJ
hassl-2957	272	41	partnership	partnership	NOUN
hassl-2957	272	42	.	.	PUNCT
hassl-2957	273	1	the	the	DET
hassl-2957	273	2	overall	overall	ADJ
hassl-2957	273	3	mean	mean	ADJ
hassl-2957	273	4	score	score	NOUN
hassl-2957	273	5	of	of	ADP
hassl-2957	273	6	accountant	accountant	NOUN
hassl-2957	273	7	competencies	competency	NOUN
hassl-2957	273	8	of	of	ADP
hassl-2957	273	9	a	a	DET
hassl-2957	273	10	company	company	NOUN
hassl-2957	273	11	is	be	AUX
hassl-2957	273	12	higher	high	ADJ
hassl-2957	273	13	(	(	PUNCT
hassl-2957	273	14	x	x	SYM
hassl-2957	273	15	=	=	SYM
hassl-2957	273	16	4.3245	4.3245	NUM
hassl-2957	273	17	,	,	PUNCT
hassl-2957	273	18	s.d	s.d	PROPN
hassl-2957	273	19	.	.	PUNCT
hassl-2957	274	1	=	=	SYM
hassl-2957	274	2	0.3019	0.3019	NUM
hassl-2957	274	3	)	)	PUNCT
hassl-2957	274	4	than	than	ADP
hassl-2957	274	5	that	that	PRON
hassl-2957	274	6	of	of	ADP
hassl-2957	274	7	accountant	accountant	NOUN
hassl-2957	274	8	competencies	competency	NOUN
hassl-2957	274	9	of	of	ADP
hassl-2957	274	10	a	a	DET
hassl-2957	274	11	partnership	partnership	NOUN
hassl-2957	274	12	(	(	PUNCT
hassl-2957	274	13	x	x	SYM
hassl-2957	274	14	=	=	SYM
hassl-2957	274	15	4.2913	4.2913	NUM
hassl-2957	274	16	,	,	PUNCT
hassl-2957	274	17	s.d	s.d	PROPN
hassl-2957	274	18	.	.	PUNCT
hassl-2957	275	1	=	=	NOUN
hassl-2957	275	2	0.2802	0.2802	NUM
hassl-2957	275	3	)	)	PUNCT
hassl-2957	275	4	.	.	PUNCT
hassl-2957	276	1	analyzed	analyze	VERB
hassl-2957	276	2	in	in	ADP
hassl-2957	276	3	detail	detail	NOUN
hassl-2957	276	4	,	,	PUNCT
hassl-2957	276	5	the	the	DET
hassl-2957	276	6	mean	mean	ADJ
hassl-2957	276	7	scores	score	NOUN
hassl-2957	276	8	of	of	ADP
hassl-2957	276	9	accountant	accountant	NOUN
hassl-2957	276	10	competencies	competency	NOUN
hassl-2957	276	11	of	of	ADP
hassl-2957	276	12	a	a	DET
hassl-2957	276	13	company	company	NOUN
hassl-2957	276	14	are	be	AUX
hassl-2957	276	15	ranked	rank	VERB
hassl-2957	276	16	as	as	SCONJ
hassl-2957	276	17	follows	follow	VERB
hassl-2957	276	18	:	:	PUNCT
hassl-2957	277	1	personal	personal	ADJ
hassl-2957	277	2	skills	skill	NOUN
hassl-2957	277	3	(	(	PUNCT
hassl-2957	277	4	x	x	SYM
hassl-2957	277	5	=	=	SYM
hassl-2957	277	6	4.5213	4.5213	NUM
hassl-2957	277	7	,	,	PUNCT
hassl-2957	277	8	s.d	s.d	PROPN
hassl-2957	277	9	.	.	PUNCT
hassl-2957	277	10	=	=	SYM
hassl-2957	277	11	0.3804	0.3804	NUM
hassl-2957	277	12	)	)	PUNCT
hassl-2957	277	13	,	,	PUNCT
hassl-2957	277	14	professional	professional	ADJ
hassl-2957	277	15	ethics	ethic	NOUN
hassl-2957	277	16	(	(	PUNCT
hassl-2957	277	17	x	x	SYM
hassl-2957	277	18	=	=	SYM
hassl-2957	277	19	4.4947	4.4947	NUM
hassl-2957	277	20	,	,	PUNCT
hassl-2957	277	21	s.d	s.d	PROPN
hassl-2957	277	22	.	.	PUNCT
hassl-2957	277	23	=	=	SYM
hassl-2957	277	24	0.4306	0.4306	NUM
hassl-2957	277	25	)	)	PUNCT
hassl-2957	277	26	,	,	PUNCT
hassl-2957	277	27	interaction	interaction	NOUN
hassl-2957	277	28	and	and	CCONJ
hassl-2957	277	29	communication	communication	NOUN
hassl-2957	277	30	skills	skill	NOUN
hassl-2957	277	31	(	(	PUNCT
hassl-2957	277	32	x	x	SYM
hassl-2957	277	33	=	=	SYM
hassl-2957	277	34	4.4521	4.4521	NUM
hassl-2957	277	35	,	,	PUNCT
hassl-2957	277	36	s.d	s.d	PROPN
hassl-2957	277	37	.	.	PUNCT
hassl-2957	277	38	=	=	SYM
hassl-2957	277	39	0.4020	0.4020	NUM
hassl-2957	277	40	)	)	PUNCT
hassl-2957	277	41	,	,	PUNCT
hassl-2957	277	42	organizational	organizational	ADJ
hassl-2957	277	43	management	management	NOUN
hassl-2957	277	44	skills	skill	NOUN
hassl-2957	277	45	(	(	PUNCT
hassl-2957	277	46	x	x	SYM
hassl-2957	277	47	=	=	SYM
hassl-2957	277	48	4.4043	4.4043	NUM
hassl-2957	277	49	,	,	PUNCT
hassl-2957	277	50	s.d	s.d	PROPN
hassl-2957	277	51	.	.	PUNCT
hassl-2957	277	52	=	=	SYM
hassl-2957	277	53	0.4355	0.4355	NUM
hassl-2957	277	54	)	)	PUNCT
hassl-2957	277	55	,	,	PUNCT
hassl-2957	277	56	adaptive	adaptive	ADJ
hassl-2957	277	57	skills	skill	NOUN
hassl-2957	277	58	for	for	ADP
hassl-2957	277	59	the	the	DET
hassl-2957	277	60	digital	digital	ADJ
hassl-2957	277	61	age	age	NOUN
hassl-2957	277	62	(	(	PUNCT
hassl-2957	277	63	x	x	SYM
hassl-2957	277	64	=	=	SYM
hassl-2957	277	65	4.3511	4.3511	NUM
hassl-2957	277	66	,	,	PUNCT
hassl-2957	277	67	s.d	s.d	PROPN
hassl-2957	277	68	.	.	PUNCT
hassl-2957	277	69	=	=	SYM
hassl-2957	277	70	0.4004	0.4004	NUM
hassl-2957	277	71	)	)	PUNCT
hassl-2957	277	72	,	,	PUNCT
hassl-2957	277	73	operational	operational	ADJ
hassl-2957	277	74	skills	skill	NOUN
hassl-2957	277	75	(	(	PUNCT
hassl-2957	277	76	x	x	SYM
hassl-2957	277	77	=	=	SYM
hassl-2957	277	78	4.3191	4.3191	NUM
hassl-2957	277	79	,	,	PUNCT
hassl-2957	277	80	s.d	s.d	PROPN
hassl-2957	277	81	.	.	PUNCT
hassl-2957	277	82	=	=	SYM
hassl-2957	277	83	0.3869	0.3869	NUM
hassl-2957	277	84	)	)	PUNCT
hassl-2957	277	85	and	and	CCONJ
hassl-2957	277	86	professional	professional	ADJ
hassl-2957	277	87	knowledge	knowledge	NOUN
hassl-2957	277	88	(	(	PUNCT
hassl-2957	277	89	x	x	SYM
hassl-2957	277	90	=	=	SYM
hassl-2957	277	91	4.2979	4.2979	NUM
hassl-2957	277	92	,	,	PUNCT
hassl-2957	277	93	s.d	s.d	PROPN
hassl-2957	277	94	.	.	PUNCT
hassl-2957	277	95	=	=	SYM
hassl-2957	277	96	0.4037	0.4037	NUM
hassl-2957	277	97	)	)	PUNCT
hassl-2957	277	98	respectively	respectively	ADV
hassl-2957	277	99	.	.	PUNCT
hassl-2957	278	1	on	on	ADP
hassl-2957	278	2	the	the	DET
hassl-2957	278	3	other	other	ADJ
hassl-2957	278	4	hand	hand	NOUN
hassl-2957	278	5	,	,	PUNCT
hassl-2957	278	6	the	the	DET
hassl-2957	278	7	mean	mean	ADJ
hassl-2957	278	8	scores	score	NOUN
hassl-2957	278	9	of	of	ADP
hassl-2957	278	10	accountant	accountant	NOUN
hassl-2957	278	11	competencies	competency	NOUN
hassl-2957	278	12	of	of	ADP
hassl-2957	278	13	a	a	DET
hassl-2957	278	14	partnership	partnership	NOUN
hassl-2957	278	15	are	be	AUX
hassl-2957	278	16	ranked	rank	VERB
hassl-2957	278	17	as	as	SCONJ
hassl-2957	278	18	follows	follow	VERB
hassl-2957	278	19	:	:	PUNCT
hassl-2957	278	20	interaction	interaction	NOUN
hassl-2957	278	21	and	and	CCONJ
hassl-2957	278	22	communication	communication	NOUN
hassl-2957	278	23	skills	skill	NOUN
hassl-2957	278	24	(	(	PUNCT
hassl-2957	278	25	x	x	SYM
hassl-2957	278	26	=	=	SYM
hassl-2957	278	27	4.3592	4.3592	NUM
hassl-2957	278	28	,	,	PUNCT
hassl-2957	278	29	s.d	s.d	PROPN
hassl-2957	278	30	.	.	PUNCT
hassl-2957	279	1	=	=	PROPN
hassl-2957	279	2	0.3315	0.3315	NUM
hassl-2957	279	3	)	)	PUNCT
hassl-2957	279	4	,	,	PUNCT
hassl-2957	279	5	adaptive	adaptive	ADJ
hassl-2957	279	6	skills	skill	NOUN
hassl-2957	279	7	for	for	ADP
hassl-2957	279	8	the	the	DET
hassl-2957	279	9	digital	digital	ADJ
hassl-2957	279	10	age	age	NOUN
hassl-2957	279	11	(	(	PUNCT
hassl-2957	279	12	x	x	SYM
hassl-2957	279	13	=	=	SYM
hassl-2957	279	14	4.3544	4.3544	NUM
hassl-2957	279	15	,	,	PUNCT
hassl-2957	279	16	s.d	s.d	PROPN
hassl-2957	279	17	.	.	PUNCT
hassl-2957	280	1	=	=	SYM
hassl-2957	280	2	0.4407	0.4407	NUM
hassl-2957	280	3	)	)	PUNCT
hassl-2957	280	4	,	,	PUNCT
hassl-2957	280	5	professional	professional	ADJ
hassl-2957	280	6	ethics	ethic	NOUN
hassl-2957	280	7	(	(	PUNCT
hassl-2957	280	8	x	x	SYM
hassl-2957	280	9	=	=	SYM
hassl-2957	280	10	4.3495	4.3495	NUM
hassl-2957	280	11	,	,	PUNCT
hassl-2957	280	12	s.d	s.d	PROPN
hassl-2957	280	13	.	.	PUNCT
hassl-2957	280	14	=	=	NOUN
hassl-2957	281	1	0.3558	0.3558	NUM
hassl-2957	281	2	)	)	PUNCT
hassl-2957	281	3	,	,	PUNCT
hassl-2957	281	4	personal	personal	ADJ
hassl-2957	281	5	skills	skill	NOUN
hassl-2957	281	6	(	(	PUNCT
hassl-2957	281	7	x	x	SYM
hassl-2957	281	8	=	=	SYM
hassl-2957	281	9	4.3301	4.3301	NUM
hassl-2957	281	10	,	,	PUNCT
hassl-2957	281	11	s.d	s.d	PROPN
hassl-2957	281	12	.	.	PUNCT
hassl-2957	281	13	=	=	SYM
hassl-2957	281	14	0.3015	0.3015	NUM
hassl-2957	281	15	)	)	PUNCT
hassl-2957	281	16	,	,	PUNCT
hassl-2957	281	17	organizational	organizational	ADJ
hassl-2957	281	18	management	management	NOUN
hassl-2957	281	19	skills	skill	NOUN
hassl-2957	281	20	(	(	PUNCT
hassl-2957	281	21	x	x	SYM
hassl-2957	281	22	=	=	SYM
hassl-2957	281	23	4.2379	4.2379	NUM
hassl-2957	281	24	,	,	PUNCT
hassl-2957	281	25	s.d	s.d	PROPN
hassl-2957	281	26	.	.	PUNCT
hassl-2957	282	1	=	=	SYM
hassl-2957	282	2	0.3418	0.3418	NUM
hassl-2957	282	3	)	)	PUNCT
hassl-2957	282	4	,	,	PUNCT
hassl-2957	282	5	professional	professional	ADJ
hassl-2957	282	6	knowledge	knowledge	NOUN
hassl-2957	282	7	(	(	PUNCT
hassl-2957	282	8	x	x	SYM
hassl-2957	282	9	=	=	SYM
hassl-2957	282	10	4.2282	4.2282	NUM
hassl-2957	282	11	,	,	PUNCT
hassl-2957	282	12	s.d	s.d	PROPN
hassl-2957	282	13	.	.	PUNCT
hassl-2957	283	1	=	=	PUNCT
hassl-2957	283	2	0.3267	0.3267	NUM
hassl-2957	283	3	)	)	PUNCT
hassl-2957	283	4	and	and	CCONJ
hassl-2957	283	5	operational	operational	ADJ
hassl-2957	283	6	skills	skill	NOUN
hassl-2957	283	7	(	(	PUNCT
hassl-2957	283	8	x	x	SYM
hassl-2957	283	9	=	=	SYM
hassl-2957	283	10	4.2039	4.2039	NUM
hassl-2957	283	11	,	,	PUNCT
hassl-2957	283	12	s.d	s.d	PROPN
hassl-2957	283	13	.	.	PUNCT
hassl-2957	283	14	=	=	NOUN
hassl-2957	283	15	0.3006	0.3006	NUM
hassl-2957	283	16	)	)	PUNCT
hassl-2957	283	17	.	.	PUNCT
hassl-2957	284	1	humanities	humanity	NOUN
hassl-2957	284	2	and	and	CCONJ
hassl-2957	284	3	social	social	ADJ
hassl-2957	284	4	sciences	science	NOUN
hassl-2957	284	5	letters	letter	NOUN
hassl-2957	284	6	,	,	PUNCT
hassl-2957	284	7	2022	2022	NUM
hassl-2957	284	8	,	,	PUNCT
hassl-2957	284	9	10(2	10(2	NUM
hassl-2957	284	10	):	):	PUNCT
hassl-2957	284	11	103	103	NUM
hassl-2957	284	12	-	-	SYM
hassl-2957	284	13	126	126	NUM
hassl-2957	284	14	116	116	NUM
hassl-2957	284	15	©	©	PROPN
hassl-2957	284	16	2022	2022	NUM
hassl-2957	284	17	conscientia	conscientia	PROPN
hassl-2957	284	18	beam	beam	PROPN
hassl-2957	284	19	.	.	PUNCT
hassl-2957	285	1	all	all	DET
hassl-2957	285	2	rights	right	NOUN
hassl-2957	285	3	reserved	reserve	VERB
hassl-2957	285	4	.	.	PUNCT
hassl-2957	286	1	table	table	NOUN
hassl-2957	286	2	6	6	NUM
hassl-2957	286	3	.	.	PUNCT
hassl-2957	286	4	comparison	comparison	NOUN
hassl-2957	286	5	of	of	ADP
hassl-2957	286	6	accountant	accountant	NOUN
hassl-2957	286	7	competencies	competency	NOUN
hassl-2957	286	8	of	of	ADP
hassl-2957	286	9	company	company	NOUN
hassl-2957	286	10	and	and	CCONJ
hassl-2957	286	11	partnership	partnership	NOUN
hassl-2957	286	12	.	.	PUNCT
hassl-2957	287	1	accountant	accountant	NOUN
hassl-2957	287	2	competencies	competency	NOUN
hassl-2957	287	3	company	company	NOUN
hassl-2957	287	4	partnership	partnership	NOUN
hassl-2957	287	5	x	x	PROPN
hassl-2957	287	6	s.d	s.d	PROPN
hassl-2957	287	7	.	.	PROPN
hassl-2957	287	8	competency	competency	NOUN
hassl-2957	287	9	level	level	NOUN
hassl-2957	287	10	x	x	SYM
hassl-2957	287	11	s.d	s.d	PROPN
hassl-2957	287	12	.	.	PROPN
hassl-2957	287	13	competency	competency	NOUN
hassl-2957	287	14	level	level	NOUN
hassl-2957	287	15	1	1	NUM
hassl-2957	287	16	.	.	PUNCT
hassl-2957	287	17	professional	professional	ADJ
hassl-2957	287	18	knowledge	knowledge	NOUN
hassl-2957	287	19	4.2979	4.2979	NUM
hassl-2957	287	20	0.4037	0.4037	NUM
hassl-2957	287	21	high	high	ADJ
hassl-2957	287	22	4.2282	4.2282	NUM
hassl-2957	287	23	0.3267	0.3267	NUM
hassl-2957	287	24	high	high	ADJ
hassl-2957	287	25	2	2	NUM
hassl-2957	287	26	.	.	PUNCT
hassl-2957	287	27	professional	professional	ADJ
hassl-2957	287	28	ethics	ethic	NOUN
hassl-2957	287	29	4.4947	4.4947	NUM
hassl-2957	287	30	0.4306	0.4306	NUM
hassl-2957	287	31	high	high	ADJ
hassl-2957	287	32	4.3495	4.3495	NUM
hassl-2957	287	33	0.3558	0.3558	NUM
hassl-2957	287	34	high	high	ADJ
hassl-2957	287	35	3	3	NUM
hassl-2957	287	36	.	.	PUNCT
hassl-2957	288	1	operational	operational	ADJ
hassl-2957	288	2	skills	skill	NOUN
hassl-2957	288	3	4.3191	4.3191	NUM
hassl-2957	288	4	0.3869	0.3869	NUM
hassl-2957	288	5	high	high	ADJ
hassl-2957	288	6	4.2039	4.2039	NUM
hassl-2957	288	7	0.3006	0.3006	NUM
hassl-2957	288	8	high	high	ADJ
hassl-2957	288	9	4	4	NUM
hassl-2957	288	10	.	.	PUNCT
hassl-2957	289	1	personal	personal	ADJ
hassl-2957	289	2	skills	skill	NOUN
hassl-2957	289	3	4.5213	4.5213	NUM
hassl-2957	289	4	0.3804	0.3804	NUM
hassl-2957	289	5	highest	high	ADJ
hassl-2957	289	6	4.3301	4.3301	NUM
hassl-2957	289	7	0.3015	0.3015	NUM
hassl-2957	289	8	high	high	ADJ
hassl-2957	289	9	5	5	NUM
hassl-2957	289	10	.	.	PUNCT
hassl-2957	289	11	interaction	interaction	NOUN
hassl-2957	289	12	and	and	CCONJ
hassl-2957	289	13	communication	communication	NOUN
hassl-2957	289	14	skills	skill	VERB
hassl-2957	289	15	4.4521	4.4521	NUM
hassl-2957	289	16	0.4020	0.4020	NUM
hassl-2957	289	17	high	high	ADJ
hassl-2957	289	18	4.3592	4.3592	NUM
hassl-2957	289	19	0.3315	0.3315	NUM
hassl-2957	289	20	high	high	ADJ
hassl-2957	289	21	6	6	NUM
hassl-2957	289	22	.	.	PUNCT
hassl-2957	290	1	organizational	organizational	ADJ
hassl-2957	290	2	management	management	NOUN
hassl-2957	290	3	skills	skill	VERB
hassl-2957	290	4	4.4043	4.4043	NUM
hassl-2957	290	5	0.4355	0.4355	NUM
hassl-2957	290	6	high	high	ADJ
hassl-2957	290	7	4.2379	4.2379	NUM
hassl-2957	290	8	0.3418	0.3418	NUM
hassl-2957	290	9	high	high	ADJ
hassl-2957	290	10	7	7	NUM
hassl-2957	290	11	.	.	PUNCT
hassl-2957	290	12	adaptive	adaptive	ADJ
hassl-2957	290	13	skills	skill	NOUN
hassl-2957	290	14	for	for	ADP
hassl-2957	290	15	the	the	DET
hassl-2957	290	16	digital	digital	ADJ
hassl-2957	290	17	age	age	NOUN
hassl-2957	290	18	4.3511	4.3511	NUM
hassl-2957	290	19	0.4004	0.4004	NUM
hassl-2957	290	20	high	high	ADJ
hassl-2957	290	21	4.3544	4.3544	NUM
hassl-2957	290	22	0.4407	0.4407	NUM
hassl-2957	290	23	high	high	ADJ
hassl-2957	290	24	total	total	NOUN
hassl-2957	290	25	4.3245	4.3245	NUM
hassl-2957	290	26	0.3019	0.3019	NUM
hassl-2957	290	27	high	high	ADJ
hassl-2957	290	28	4.2913	4.2913	NUM
hassl-2957	290	29	0.2802	0.2802	NUM
hassl-2957	290	30	high	high	ADV
hassl-2957	290	31	this	this	PRON
hassl-2957	290	32	indicates	indicate	VERB
hassl-2957	290	33	that	that	SCONJ
hassl-2957	290	34	the	the	DET
hassl-2957	290	35	respondents	respondent	NOUN
hassl-2957	290	36	of	of	ADP
hassl-2957	290	37	a	a	DET
hassl-2957	290	38	company	company	NOUN
hassl-2957	290	39	and	and	CCONJ
hassl-2957	290	40	a	a	DET
hassl-2957	290	41	partnership	partnership	NOUN
hassl-2957	290	42	strongly	strongly	ADV
hassl-2957	290	43	agree	agree	VERB
hassl-2957	290	44	with	with	ADP
hassl-2957	290	45	all	all	DET
hassl-2957	290	46	competencies	competency	NOUN
hassl-2957	290	47	.	.	PUNCT
hassl-2957	291	1	however	however	ADV
hassl-2957	291	2	,	,	PUNCT
hassl-2957	291	3	there	there	PRON
hassl-2957	291	4	are	be	VERB
hassl-2957	291	5	differences	difference	NOUN
hassl-2957	291	6	between	between	ADP
hassl-2957	291	7	a	a	DET
hassl-2957	291	8	company	company	NOUN
hassl-2957	291	9	and	and	CCONJ
hassl-2957	291	10	a	a	DET
hassl-2957	291	11	partnership	partnership	NOUN
hassl-2957	291	12	.	.	PUNCT
hassl-2957	292	1	this	this	PRON
hassl-2957	292	2	means	mean	VERB
hassl-2957	292	3	that	that	SCONJ
hassl-2957	292	4	different	different	ADJ
hassl-2957	292	5	types	type	NOUN
hassl-2957	292	6	of	of	ADP
hassl-2957	292	7	businesses	business	NOUN
hassl-2957	292	8	have	have	VERB
hassl-2957	292	9	different	different	ADJ
hassl-2957	292	10	impact	impact	NOUN
hassl-2957	292	11	on	on	ADP
hassl-2957	292	12	accountant	accountant	NOUN
hassl-2957	292	13	competencies	competency	NOUN
hassl-2957	292	14	and	and	CCONJ
hassl-2957	292	15	there	there	PRON
hassl-2957	292	16	are	be	VERB
hassl-2957	292	17	differences	difference	NOUN
hassl-2957	292	18	in	in	ADP
hassl-2957	292	19	the	the	DET
hassl-2957	292	20	three	three	NUM
hassl-2957	292	21	highest	high	ADJ
hassl-2957	292	22	scores	score	NOUN
hassl-2957	292	23	of	of	ADP
hassl-2957	292	24	the	the	DET
hassl-2957	292	25	two	two	NUM
hassl-2957	292	26	business	business	NOUN
hassl-2957	292	27	types	type	NOUN
hassl-2957	292	28	.	.	PUNCT
hassl-2957	293	1	the	the	DET
hassl-2957	293	2	respondents	respondent	NOUN
hassl-2957	293	3	of	of	ADP
hassl-2957	293	4	a	a	DET
hassl-2957	293	5	company	company	NOUN
hassl-2957	293	6	agree	agree	VERB
hassl-2957	293	7	with	with	ADP
hassl-2957	293	8	personal	personal	ADJ
hassl-2957	293	9	skills	skill	NOUN
hassl-2957	293	10	,	,	PUNCT
hassl-2957	293	11	professional	professional	ADJ
hassl-2957	293	12	ethics	ethic	NOUN
hassl-2957	293	13	and	and	CCONJ
hassl-2957	293	14	interaction	interaction	NOUN
hassl-2957	293	15	and	and	CCONJ
hassl-2957	293	16	communication	communication	NOUN
hassl-2957	293	17	skills	skill	NOUN
hassl-2957	293	18	while	while	SCONJ
hassl-2957	293	19	the	the	DET
hassl-2957	293	20	respondents	respondent	NOUN
hassl-2957	293	21	of	of	ADP
hassl-2957	293	22	a	a	DET
hassl-2957	293	23	partnership	partnership	NOUN
hassl-2957	293	24	agree	agree	VERB
hassl-2957	293	25	with	with	ADP
hassl-2957	293	26	interaction	interaction	NOUN
hassl-2957	293	27	and	and	CCONJ
hassl-2957	293	28	communication	communication	NOUN
hassl-2957	293	29	skills	skill	NOUN
hassl-2957	293	30	,	,	PUNCT
hassl-2957	293	31	adaptive	adaptive	ADJ
hassl-2957	293	32	skills	skill	NOUN
hassl-2957	293	33	for	for	ADP
hassl-2957	293	34	the	the	DET
hassl-2957	293	35	digital	digital	ADJ
hassl-2957	293	36	age	age	NOUN
hassl-2957	293	37	and	and	CCONJ
hassl-2957	293	38	professional	professional	ADJ
hassl-2957	293	39	ethics	ethic	NOUN
hassl-2957	293	40	.	.	PUNCT
hassl-2957	294	1	it	it	PRON
hassl-2957	294	2	is	be	AUX
hassl-2957	294	3	also	also	ADV
hassl-2957	294	4	noted	note	VERB
hassl-2957	294	5	that	that	SCONJ
hassl-2957	294	6	only	only	ADV
hassl-2957	294	7	personal	personal	ADJ
hassl-2957	294	8	skills	skill	NOUN
hassl-2957	294	9	have	have	VERB
hassl-2957	294	10	a	a	DET
hassl-2957	294	11	higher	high	ADJ
hassl-2957	294	12	mean	mean	ADJ
hassl-2957	294	13	score	score	NOUN
hassl-2957	294	14	than	than	ADP
hassl-2957	294	15	the	the	DET
hassl-2957	294	16	overall	overall	ADJ
hassl-2957	294	17	mean	mean	ADJ
hassl-2957	294	18	score	score	NOUN
hassl-2957	294	19	.	.	PUNCT
hassl-2957	295	1	this	this	PRON
hassl-2957	295	2	means	mean	VERB
hassl-2957	295	3	that	that	SCONJ
hassl-2957	295	4	the	the	DET
hassl-2957	295	5	respondents	respondent	NOUN
hassl-2957	295	6	consider	consider	VERB
hassl-2957	295	7	only	only	ADV
hassl-2957	295	8	personal	personal	ADJ
hassl-2957	295	9	skills	skill	NOUN
hassl-2957	295	10	as	as	ADP
hassl-2957	295	11	having	have	VERB
hassl-2957	295	12	the	the	DET
hassl-2957	295	13	highest	high	ADJ
hassl-2957	295	14	effect	effect	NOUN
hassl-2957	295	15	on	on	ADP
hassl-2957	295	16	financial	financial	ADJ
hassl-2957	295	17	accounting	accounting	NOUN
hassl-2957	295	18	quality	quality	NOUN
hassl-2957	295	19	.	.	PUNCT
hassl-2957	296	1	table	table	NOUN
hassl-2957	296	2	7	7	NUM
hassl-2957	296	3	.	.	PUNCT
hassl-2957	296	4	comparison	comparison	NOUN
hassl-2957	296	5	of	of	ADP
hassl-2957	296	6	financial	financial	ADJ
hassl-2957	296	7	report	report	NOUN
hassl-2957	296	8	quality	quality	NOUN
hassl-2957	296	9	of	of	ADP
hassl-2957	296	10	company	company	NOUN
hassl-2957	296	11	and	and	CCONJ
hassl-2957	296	12	partnership	partnership	NOUN
hassl-2957	296	13	.	.	PUNCT
hassl-2957	297	1	financial	financial	ADJ
hassl-2957	297	2	report	report	NOUN
hassl-2957	297	3	quality	quality	NOUN
hassl-2957	297	4	company	company	NOUN
hassl-2957	297	5	partnership	partnership	NOUN
hassl-2957	297	6	x	x	PROPN
hassl-2957	297	7	s.d	s.d	PROPN
hassl-2957	297	8	.	.	PROPN
hassl-2957	297	9	performance	performance	NOUN
hassl-2957	297	10	level	level	NOUN
hassl-2957	297	11	x	x	SYM
hassl-2957	297	12	s.d	s.d	PROPN
hassl-2957	297	13	.	.	PROPN
hassl-2957	297	14	performance	performance	NOUN
hassl-2957	297	15	level	level	NOUN
hassl-2957	297	16	1	1	NUM
hassl-2957	297	17	.	.	PUNCT
hassl-2957	297	18	relevance	relevance	NOUN
hassl-2957	297	19	to	to	ADP
hassl-2957	297	20	decisionmaking	decisionmake	VERB
hassl-2957	297	21	4.4309	4.4309	NUM
hassl-2957	297	22	0.3921	0.3921	NUM
hassl-2957	297	23	high	high	ADJ
hassl-2957	297	24	4.2476	4.2476	NUM
hassl-2957	297	25	0.2960	0.2960	NUM
hassl-2957	297	26	high	high	ADJ
hassl-2957	297	27	2	2	NUM
hassl-2957	297	28	.	.	PUNCT
hassl-2957	298	1	credibility	credibility	NOUN
hassl-2957	298	2	4.4096	4.4096	NUM
hassl-2957	298	3	0.4273	0.4273	NUM
hassl-2957	298	4	high	high	ADJ
hassl-2957	298	5	4.2913	4.2913	NUM
hassl-2957	298	6	0.3739	0.3739	NUM
hassl-2957	298	7	high	high	ADJ
hassl-2957	298	8	3	3	NUM
hassl-2957	298	9	.	.	PUNCT
hassl-2957	298	10	comparability	comparability	NOUN
hassl-2957	298	11	4.4947	4.4947	NUM
hassl-2957	298	12	0.4368	0.4368	NUM
hassl-2957	298	13	high	high	ADJ
hassl-2957	298	14	4.3786	4.3786	NUM
hassl-2957	298	15	0.3989	0.3989	NUM
hassl-2957	298	16	high	high	ADJ
hassl-2957	298	17	4	4	NUM
hassl-2957	298	18	.	.	PUNCT
hassl-2957	298	19	verifiability	verifiability	NOUN
hassl-2957	298	20	4.4255	4.4255	NUM
hassl-2957	298	21	0.4517	0.4517	NUM
hassl-2957	298	22	high	high	ADJ
hassl-2957	298	23	4.2379	4.2379	NUM
hassl-2957	298	24	0.3627	0.3627	NUM
hassl-2957	298	25	high	high	ADJ
hassl-2957	298	26	5	5	NUM
hassl-2957	298	27	.	.	PUNCT
hassl-2957	298	28	timeliness	timeliness	NOUN
hassl-2957	298	29	4.4309	4.4309	NUM
hassl-2957	298	30	0.3921	0.3921	NUM
hassl-2957	298	31	high	high	ADJ
hassl-2957	298	32	4.5000	4.5000	NUM
hassl-2957	298	33	0.4082	0.4082	NUM
hassl-2957	298	34	high	high	ADJ
hassl-2957	298	35	6	6	NUM
hassl-2957	298	36	.	.	PUNCT
hassl-2957	298	37	understandability	understandability	NOUN
hassl-2957	298	38	4.4787	4.4787	NUM
hassl-2957	298	39	0.4394	0.4394	NUM
hassl-2957	298	40	high	high	ADJ
hassl-2957	298	41	4.3350	4.3350	NUM
hassl-2957	298	42	0.3984	0.3984	NUM
hassl-2957	298	43	high	high	ADJ
hassl-2957	298	44	total	total	ADJ
hassl-2957	298	45	4.4548	4.4548	NUM
hassl-2957	298	46	0.3628	0.3628	NUM
hassl-2957	298	47	high	high	ADJ
hassl-2957	298	48	4.2913	4.2913	NUM
hassl-2957	298	49	0.2802	0.2802	NUM
hassl-2957	298	50	high	high	ADJ
hassl-2957	298	51	table	table	NOUN
hassl-2957	298	52	7	7	NUM
hassl-2957	298	53	shows	show	VERB
hassl-2957	298	54	a	a	DET
hassl-2957	298	55	comparison	comparison	NOUN
hassl-2957	298	56	of	of	ADP
hassl-2957	298	57	mean	mean	ADJ
hassl-2957	298	58	scores	score	NOUN
hassl-2957	298	59	,	,	PUNCT
hassl-2957	298	60	standard	standard	ADJ
hassl-2957	298	61	deviation	deviation	NOUN
hassl-2957	298	62	and	and	CCONJ
hassl-2957	298	63	the	the	DET
hassl-2957	298	64	key	key	ADJ
hassl-2957	298	65	indicators	indicator	NOUN
hassl-2957	298	66	of	of	ADP
hassl-2957	298	67	financial	financial	ADJ
hassl-2957	298	68	report	report	NOUN
hassl-2957	298	69	quality	quality	NOUN
hassl-2957	298	70	of	of	ADP
hassl-2957	298	71	a	a	DET
hassl-2957	298	72	company	company	NOUN
hassl-2957	298	73	and	and	CCONJ
hassl-2957	298	74	a	a	DET
hassl-2957	298	75	partnership	partnership	NOUN
hassl-2957	298	76	.	.	PUNCT
hassl-2957	299	1	the	the	DET
hassl-2957	299	2	overall	overall	ADJ
hassl-2957	299	3	mean	mean	ADJ
hassl-2957	299	4	score	score	NOUN
hassl-2957	299	5	of	of	ADP
hassl-2957	299	6	key	key	ADJ
hassl-2957	299	7	performance	performance	NOUN
hassl-2957	299	8	areas	area	NOUN
hassl-2957	299	9	of	of	ADP
hassl-2957	299	10	a	a	DET
hassl-2957	299	11	company	company	NOUN
hassl-2957	299	12	is	be	AUX
hassl-2957	299	13	higher	high	ADJ
hassl-2957	299	14	(	(	PUNCT
hassl-2957	299	15	x	x	SYM
hassl-2957	299	16	=	=	SYM
hassl-2957	299	17	4.4548	4.4548	NUM
hassl-2957	299	18	,	,	PUNCT
hassl-2957	299	19	s.d	s.d	PROPN
hassl-2957	299	20	.	.	PUNCT
hassl-2957	300	1	=	=	SYM
hassl-2957	300	2	0.3628	0.3628	NUM
hassl-2957	300	3	)	)	PUNCT
hassl-2957	300	4	than	than	ADP
hassl-2957	300	5	that	that	PRON
hassl-2957	300	6	of	of	ADP
hassl-2957	300	7	key	key	ADJ
hassl-2957	300	8	performance	performance	NOUN
hassl-2957	300	9	areas	area	NOUN
hassl-2957	300	10	of	of	ADP
hassl-2957	300	11	a	a	DET
hassl-2957	300	12	partnership	partnership	NOUN
hassl-2957	300	13	(	(	PUNCT
hassl-2957	300	14	x	x	SYM
hassl-2957	300	15	=	=	SYM
hassl-2957	300	16	4.2913	4.2913	NUM
hassl-2957	300	17	,	,	PUNCT
hassl-2957	300	18	s.d	s.d	PROPN
hassl-2957	300	19	.	.	PUNCT
hassl-2957	301	1	=	=	NOUN
hassl-2957	301	2	0.2802	0.2802	NUM
hassl-2957	301	3	)	)	PUNCT
hassl-2957	301	4	.	.	PUNCT
hassl-2957	302	1	the	the	DET
hassl-2957	302	2	mean	mean	ADJ
hassl-2957	302	3	scores	score	NOUN
hassl-2957	302	4	of	of	ADP
hassl-2957	302	5	key	key	ADJ
hassl-2957	302	6	performance	performance	NOUN
hassl-2957	302	7	indicators	indicator	NOUN
hassl-2957	302	8	of	of	ADP
hassl-2957	302	9	a	a	DET
hassl-2957	302	10	company	company	NOUN
hassl-2957	302	11	are	be	AUX
hassl-2957	302	12	ranked	rank	VERB
hassl-2957	302	13	from	from	ADP
hassl-2957	302	14	the	the	DET
hassl-2957	302	15	highest	high	ADJ
hassl-2957	302	16	to	to	ADP
hassl-2957	302	17	the	the	DET
hassl-2957	302	18	lowest	low	ADJ
hassl-2957	302	19	as	as	SCONJ
hassl-2957	302	20	follows	follow	VERB
hassl-2957	302	21	:	:	PUNCT
hassl-2957	302	22	comparability	comparability	NOUN
hassl-2957	302	23	(	(	PUNCT
hassl-2957	302	24	x	x	SYM
hassl-2957	302	25	=	=	SYM
hassl-2957	302	26	4.4947	4.4947	NUM
hassl-2957	302	27	,	,	PUNCT
hassl-2957	302	28	s.d	s.d	PROPN
hassl-2957	302	29	.	.	PUNCT
hassl-2957	303	1	=	=	NOUN
hassl-2957	303	2	0.4368	0.4368	NUM
hassl-2957	303	3	)	)	PUNCT
hassl-2957	303	4	,	,	PUNCT
hassl-2957	303	5	understandability	understandability	NOUN
hassl-2957	303	6	(	(	PUNCT
hassl-2957	303	7	x	x	SYM
hassl-2957	303	8	=	=	SYM
hassl-2957	303	9	4.4787	4.4787	NUM
hassl-2957	303	10	,	,	PUNCT
hassl-2957	303	11	s.d	s.d	PROPN
hassl-2957	303	12	.	.	PUNCT
hassl-2957	304	1	=	=	NOUN
hassl-2957	304	2	0.4394	0.4394	NUM
hassl-2957	304	3	)	)	PUNCT
hassl-2957	304	4	,	,	PUNCT
hassl-2957	305	1	relevance	relevance	NOUN
hassl-2957	305	2	to	to	ADP
hassl-2957	305	3	decision	decision	NOUN
hassl-2957	305	4	-	-	PUNCT
hassl-2957	305	5	making	making	NOUN
hassl-2957	305	6	(	(	PUNCT
hassl-2957	305	7	x	x	SYM
hassl-2957	305	8	=	=	SYM
hassl-2957	305	9	4.4309	4.4309	NUM
hassl-2957	305	10	,	,	PUNCT
hassl-2957	305	11	s.d	s.d	PROPN
hassl-2957	305	12	.	.	PUNCT
hassl-2957	306	1	=	=	SYM
hassl-2957	306	2	0.3921	0.3921	NUM
hassl-2957	306	3	)	)	PUNCT
hassl-2957	306	4	,	,	PUNCT
hassl-2957	306	5	verifiability	verifiability	NOUN
hassl-2957	306	6	(	(	PUNCT
hassl-2957	306	7	x	x	SYM
hassl-2957	306	8	=	=	SYM
hassl-2957	306	9	4.4255	4.4255	NUM
hassl-2957	306	10	,	,	PUNCT
hassl-2957	306	11	s.d	s.d	PROPN
hassl-2957	306	12	.	.	PUNCT
hassl-2957	307	1	=	=	SYM
hassl-2957	307	2	0.4517	0.4517	NUM
hassl-2957	307	3	)	)	PUNCT
hassl-2957	307	4	,	,	PUNCT
hassl-2957	307	5	timeliness	timeliness	NOUN
hassl-2957	307	6	(	(	PUNCT
hassl-2957	307	7	x	x	SYM
hassl-2957	307	8	=	=	SYM
hassl-2957	307	9	4.4309	4.4309	NUM
hassl-2957	307	10	,	,	PUNCT
hassl-2957	307	11	s.d	s.d	PROPN
hassl-2957	307	12	.	.	PUNCT
hassl-2957	308	1	=	=	SYM
hassl-2957	308	2	0.3921	0.3921	NUM
hassl-2957	308	3	)	)	PUNCT
hassl-2957	308	4	and	and	CCONJ
hassl-2957	308	5	credibility	credibility	NOUN
hassl-2957	308	6	(	(	PUNCT
hassl-2957	308	7	x	x	SYM
hassl-2957	308	8	=	=	SYM
hassl-2957	308	9	4.4096	4.4096	NUM
hassl-2957	308	10	,	,	PUNCT
hassl-2957	308	11	s.d	s.d	PROPN
hassl-2957	308	12	.	.	PUNCT
hassl-2957	309	1	=	=	PUNCT
hassl-2957	309	2	0.4273	0.4273	NUM
hassl-2957	309	3	)	)	PUNCT
hassl-2957	309	4	.	.	PUNCT
hassl-2957	310	1	on	on	ADP
hassl-2957	310	2	the	the	DET
hassl-2957	310	3	other	other	ADJ
hassl-2957	310	4	hand	hand	NOUN
hassl-2957	310	5	,	,	PUNCT
hassl-2957	310	6	the	the	DET
hassl-2957	310	7	mean	mean	ADJ
hassl-2957	310	8	scores	score	NOUN
hassl-2957	310	9	of	of	ADP
hassl-2957	310	10	key	key	ADJ
hassl-2957	310	11	performances	performance	NOUN
hassl-2957	310	12	indicators	indicator	NOUN
hassl-2957	310	13	of	of	ADP
hassl-2957	310	14	a	a	DET
hassl-2957	310	15	partnership	partnership	NOUN
hassl-2957	310	16	are	be	AUX
hassl-2957	310	17	ranked	rank	VERB
hassl-2957	310	18	as	as	SCONJ
hassl-2957	310	19	follows	follow	VERB
hassl-2957	310	20	:	:	PUNCT
hassl-2957	310	21	timeliness	timeliness	NOUN
hassl-2957	310	22	(	(	PUNCT
hassl-2957	310	23	x	x	SYM
hassl-2957	310	24	=	=	SYM
hassl-2957	310	25	4.5000	4.5000	NUM
hassl-2957	310	26	,	,	PUNCT
hassl-2957	310	27	s.d	s.d	PROPN
hassl-2957	310	28	.	.	PUNCT
hassl-2957	311	1	=	=	SYM
hassl-2957	311	2	0.4082	0.4082	NUM
hassl-2957	311	3	)	)	PUNCT
hassl-2957	311	4	,	,	PUNCT
hassl-2957	311	5	comparability	comparability	NOUN
hassl-2957	311	6	(	(	PUNCT
hassl-2957	311	7	x	x	SYM
hassl-2957	311	8	=	=	SYM
hassl-2957	311	9	4.3786	4.3786	NUM
hassl-2957	311	10	,	,	PUNCT
hassl-2957	311	11	s.d	s.d	PROPN
hassl-2957	311	12	.	.	PUNCT
hassl-2957	312	1	=	=	SYM
hassl-2957	312	2	0.3989	0.3989	NUM
hassl-2957	312	3	)	)	PUNCT
hassl-2957	312	4	,	,	PUNCT
hassl-2957	312	5	understandability	understandability	NOUN
hassl-2957	312	6	(	(	PUNCT
hassl-2957	312	7	x	x	SYM
hassl-2957	312	8	=	=	SYM
hassl-2957	312	9	4.3350	4.3350	NUM
hassl-2957	312	10	,	,	PUNCT
hassl-2957	312	11	s.d	s.d	PROPN
hassl-2957	312	12	.	.	PUNCT
hassl-2957	313	1	=	=	NUM
hassl-2957	313	2	0.3984	0.3984	NUM
hassl-2957	313	3	)	)	PUNCT
hassl-2957	313	4	,	,	PUNCT
hassl-2957	314	1	credibility	credibility	NOUN
hassl-2957	314	2	(	(	PUNCT
hassl-2957	314	3	x	x	SYM
hassl-2957	314	4	=	=	SYM
hassl-2957	314	5	4.2913	4.2913	NUM
hassl-2957	314	6	,	,	PUNCT
hassl-2957	314	7	s.d	s.d	PROPN
hassl-2957	314	8	.	.	PUNCT
hassl-2957	314	9	=	=	SYM
hassl-2957	314	10	0.3739	0.3739	NUM
hassl-2957	314	11	)	)	PUNCT
hassl-2957	314	12	,	,	PUNCT
hassl-2957	314	13	relevance	relevance	NOUN
hassl-2957	314	14	to	to	ADP
hassl-2957	314	15	decision	decision	NOUN
hassl-2957	314	16	-	-	PUNCT
hassl-2957	314	17	making	making	NOUN
hassl-2957	314	18	(	(	PUNCT
hassl-2957	314	19	x	x	SYM
hassl-2957	314	20	=	=	SYM
hassl-2957	314	21	4.2476	4.2476	NUM
hassl-2957	314	22	,	,	PUNCT
hassl-2957	314	23	s.d	s.d	PROPN
hassl-2957	314	24	.	.	PUNCT
hassl-2957	314	25	=	=	SYM
hassl-2957	314	26	0.2960	0.2960	NUM
hassl-2957	314	27	)	)	PUNCT
hassl-2957	314	28	and	and	CCONJ
hassl-2957	314	29	verifiability	verifiability	NOUN
hassl-2957	314	30	(	(	PUNCT
hassl-2957	314	31	x	x	SYM
hassl-2957	314	32	=	=	SYM
hassl-2957	314	33	4.2379	4.2379	NUM
hassl-2957	314	34	,	,	PUNCT
hassl-2957	314	35	s.d	s.d	PROPN
hassl-2957	314	36	.	.	PUNCT
hassl-2957	314	37	=	=	PUNCT
hassl-2957	314	38	0.3627	0.3627	NUM
hassl-2957	314	39	)	)	PUNCT
hassl-2957	314	40	.	.	PUNCT
hassl-2957	315	1	this	this	PRON
hassl-2957	315	2	indicates	indicate	VERB
hassl-2957	315	3	that	that	SCONJ
hassl-2957	315	4	the	the	DET
hassl-2957	315	5	respondents	respondent	NOUN
hassl-2957	315	6	of	of	ADP
hassl-2957	315	7	a	a	DET
hassl-2957	315	8	company	company	NOUN
hassl-2957	315	9	and	and	CCONJ
hassl-2957	315	10	a	a	DET
hassl-2957	315	11	partnership	partnership	NOUN
hassl-2957	315	12	agree	agree	VERB
hassl-2957	315	13	with	with	ADP
hassl-2957	315	14	all	all	DET
hassl-2957	315	15	the	the	DET
hassl-2957	315	16	key	key	ADJ
hassl-2957	315	17	indicators	indicator	NOUN
hassl-2957	315	18	of	of	ADP
hassl-2957	315	19	financial	financial	ADJ
hassl-2957	315	20	report	report	NOUN
hassl-2957	315	21	quality	quality	NOUN
hassl-2957	315	22	.	.	PUNCT
hassl-2957	316	1	however	however	ADV
hassl-2957	316	2	,	,	PUNCT
hassl-2957	316	3	there	there	PRON
hassl-2957	316	4	are	be	VERB
hassl-2957	316	5	differences	difference	NOUN
hassl-2957	316	6	between	between	ADP
hassl-2957	316	7	a	a	DET
hassl-2957	316	8	company	company	NOUN
hassl-2957	316	9	humanities	humanity	NOUN
hassl-2957	316	10	and	and	CCONJ
hassl-2957	316	11	social	social	ADJ
hassl-2957	316	12	sciences	science	NOUN
hassl-2957	316	13	letters	letter	NOUN
hassl-2957	316	14	,	,	PUNCT
hassl-2957	316	15	2022	2022	NUM
hassl-2957	316	16	,	,	PUNCT
hassl-2957	316	17	10(2	10(2	NUM
hassl-2957	316	18	):	):	PUNCT
hassl-2957	316	19	103	103	NUM
hassl-2957	316	20	-	-	SYM
hassl-2957	316	21	126	126	NUM
hassl-2957	316	22	117	117	NUM
hassl-2957	316	23	©	©	PROPN
hassl-2957	316	24	2022	2022	NUM
hassl-2957	316	25	conscientia	conscientia	PROPN
hassl-2957	316	26	beam	beam	PROPN
hassl-2957	316	27	.	.	PUNCT
hassl-2957	317	1	all	all	DET
hassl-2957	317	2	rights	right	NOUN
hassl-2957	317	3	reserved	reserve	VERB
hassl-2957	317	4	.	.	PUNCT
hassl-2957	318	1	and	and	CCONJ
hassl-2957	318	2	a	a	DET
hassl-2957	318	3	partnership	partnership	NOUN
hassl-2957	318	4	.	.	PUNCT
hassl-2957	319	1	this	this	PRON
hassl-2957	319	2	means	mean	VERB
hassl-2957	319	3	that	that	SCONJ
hassl-2957	319	4	different	different	ADJ
hassl-2957	319	5	types	type	NOUN
hassl-2957	319	6	of	of	ADP
hassl-2957	319	7	businesses	business	NOUN
hassl-2957	319	8	have	have	VERB
hassl-2957	319	9	different	different	ADJ
hassl-2957	319	10	impact	impact	NOUN
hassl-2957	319	11	on	on	ADP
hassl-2957	319	12	accountant	accountant	NOUN
hassl-2957	319	13	competencies	competency	NOUN
hassl-2957	319	14	.	.	PUNCT
hassl-2957	320	1	there	there	PRON
hassl-2957	320	2	are	be	VERB
hassl-2957	320	3	differences	difference	NOUN
hassl-2957	320	4	in	in	ADP
hassl-2957	320	5	the	the	DET
hassl-2957	320	6	three	three	NUM
hassl-2957	320	7	highest	high	ADJ
hassl-2957	320	8	scores	score	NOUN
hassl-2957	320	9	of	of	ADP
hassl-2957	320	10	the	the	DET
hassl-2957	320	11	two	two	NUM
hassl-2957	320	12	business	business	NOUN
hassl-2957	320	13	types	type	NOUN
hassl-2957	320	14	.	.	PUNCT
hassl-2957	321	1	the	the	DET
hassl-2957	321	2	respondents	respondent	NOUN
hassl-2957	321	3	of	of	ADP
hassl-2957	321	4	a	a	DET
hassl-2957	321	5	company	company	NOUN
hassl-2957	321	6	agree	agree	VERB
hassl-2957	321	7	with	with	ADP
hassl-2957	321	8	comparability	comparability	NOUN
hassl-2957	321	9	,	,	PUNCT
hassl-2957	321	10	understandability	understandability	NOUN
hassl-2957	321	11	and	and	CCONJ
hassl-2957	321	12	relevance	relevance	NOUN
hassl-2957	321	13	to	to	ADP
hassl-2957	321	14	decision	decision	NOUN
hassl-2957	321	15	-	-	PUNCT
hassl-2957	321	16	making	making	NOUN
hassl-2957	321	17	while	while	SCONJ
hassl-2957	321	18	the	the	DET
hassl-2957	321	19	respondents	respondent	NOUN
hassl-2957	321	20	of	of	ADP
hassl-2957	321	21	a	a	DET
hassl-2957	321	22	partnership	partnership	NOUN
hassl-2957	321	23	agree	agree	VERB
hassl-2957	321	24	with	with	ADP
hassl-2957	321	25	timeliness	timeliness	NOUN
hassl-2957	321	26	,	,	PUNCT
hassl-2957	321	27	comparability	comparability	NOUN
hassl-2957	321	28	and	and	CCONJ
hassl-2957	321	29	understandability	understandability	NOUN
hassl-2957	321	30	.	.	PUNCT
hassl-2957	322	1	it	it	PRON
hassl-2957	322	2	is	be	AUX
hassl-2957	322	3	also	also	ADV
hassl-2957	322	4	noted	note	VERB
hassl-2957	322	5	that	that	SCONJ
hassl-2957	322	6	there	there	PRON
hassl-2957	322	7	are	be	VERB
hassl-2957	322	8	no	no	DET
hassl-2957	322	9	indicators	indicator	NOUN
hassl-2957	322	10	with	with	ADP
hassl-2957	322	11	which	which	PRON
hassl-2957	322	12	the	the	DET
hassl-2957	322	13	respondents	respondent	NOUN
hassl-2957	322	14	in	in	ADP
hassl-2957	322	15	either	either	DET
hassl-2957	322	16	business	business	NOUN
hassl-2957	322	17	strongly	strongly	ADV
hassl-2957	322	18	agree	agree	VERB
hassl-2957	322	19	.	.	PUNCT
hassl-2957	323	1	this	this	PRON
hassl-2957	323	2	means	mean	VERB
hassl-2957	323	3	that	that	SCONJ
hassl-2957	323	4	there	there	PRON
hassl-2957	323	5	are	be	VERB
hassl-2957	323	6	no	no	DET
hassl-2957	323	7	indicators	indicator	NOUN
hassl-2957	323	8	which	which	PRON
hassl-2957	323	9	the	the	DET
hassl-2957	323	10	respondents	respondent	NOUN
hassl-2957	323	11	consider	consider	VERB
hassl-2957	323	12	to	to	PART
hassl-2957	323	13	strongly	strongly	ADV
hassl-2957	323	14	affect	affect	VERB
hassl-2957	323	15	financial	financial	ADJ
hassl-2957	323	16	accounting	accounting	NOUN
hassl-2957	323	17	quality	quality	NOUN
hassl-2957	323	18	.	.	PUNCT
hassl-2957	324	1	4.5	4.5	NUM
hassl-2957	324	2	.	.	PUNCT
hassl-2957	325	1	research	research	NOUN
hassl-2957	325	2	question	question	NOUN
hassl-2957	325	3	4	4	NUM
hassl-2957	325	4	what	what	PRON
hassl-2957	325	5	are	be	AUX
hassl-2957	325	6	the	the	DET
hassl-2957	325	7	conclusions	conclusion	NOUN
hassl-2957	325	8	to	to	PART
hassl-2957	325	9	be	be	AUX
hassl-2957	325	10	drawn	draw	VERB
hassl-2957	325	11	from	from	ADP
hassl-2957	325	12	the	the	DET
hassl-2957	325	13	self	self	NOUN
hassl-2957	325	14	-	-	PUNCT
hassl-2957	325	15	administered	administer	VERB
hassl-2957	325	16	survey	survey	NOUN
hassl-2957	325	17	for	for	ADP
hassl-2957	325	18	further	further	ADJ
hassl-2957	325	19	development	development	NOUN
hassl-2957	325	20	in	in	ADP
hassl-2957	325	21	producing	produce	VERB
hassl-2957	325	22	higher	high	ADJ
hassl-2957	325	23	quality	quality	NOUN
hassl-2957	325	24	financial	financial	ADJ
hassl-2957	325	25	reports	report	NOUN
hassl-2957	325	26	?	?	PUNCT
hassl-2957	326	1	the	the	DET
hassl-2957	326	2	results	result	NOUN
hassl-2957	326	3	of	of	ADP
hassl-2957	326	4	the	the	DET
hassl-2957	326	5	research	research	NOUN
hassl-2957	326	6	questions	question	NOUN
hassl-2957	326	7	seen	see	VERB
hassl-2957	326	8	through	through	ADP
hassl-2957	326	9	the	the	DET
hassl-2957	326	10	mean	mean	NOUN
hassl-2957	326	11	scores	score	NOUN
hassl-2957	326	12	indicate	indicate	VERB
hassl-2957	326	13	the	the	DET
hassl-2957	326	14	strengths	strength	NOUN
hassl-2957	326	15	and	and	CCONJ
hassl-2957	326	16	weaknesses	weakness	NOUN
hassl-2957	326	17	which	which	PRON
hassl-2957	326	18	can	can	AUX
hassl-2957	326	19	be	be	AUX
hassl-2957	326	20	worked	work	VERB
hassl-2957	326	21	on	on	ADP
hassl-2957	326	22	or	or	CCONJ
hassl-2957	326	23	addressed	address	VERB
hassl-2957	326	24	to	to	PART
hassl-2957	326	25	improve	improve	VERB
hassl-2957	326	26	the	the	DET
hassl-2957	326	27	quality	quality	NOUN
hassl-2957	326	28	of	of	ADP
hassl-2957	326	29	financial	financial	ADJ
hassl-2957	326	30	accounting	accounting	NOUN
hassl-2957	326	31	reports	report	NOUN
hassl-2957	326	32	;	;	PUNCT
hassl-2957	326	33	a	a	DET
hassl-2957	326	34	value	value	NOUN
hassl-2957	326	35	that	that	PRON
hassl-2957	326	36	is	be	AUX
hassl-2957	326	37	higher	high	ADJ
hassl-2957	326	38	than	than	ADP
hassl-2957	326	39	the	the	DET
hassl-2957	326	40	overall	overall	ADJ
hassl-2957	326	41	mean	mean	NOUN
hassl-2957	326	42	score	score	NOUN
hassl-2957	326	43	is	be	AUX
hassl-2957	326	44	referred	refer	VERB
hassl-2957	326	45	to	to	ADP
hassl-2957	326	46	as	as	ADP
hassl-2957	326	47	a	a	DET
hassl-2957	326	48	strength	strength	NOUN
hassl-2957	326	49	while	while	SCONJ
hassl-2957	326	50	a	a	DET
hassl-2957	326	51	value	value	NOUN
hassl-2957	326	52	that	that	PRON
hassl-2957	326	53	is	be	AUX
hassl-2957	326	54	lower	low	ADJ
hassl-2957	326	55	than	than	SCONJ
hassl-2957	326	56	the	the	DET
hassl-2957	326	57	overall	overall	ADJ
hassl-2957	326	58	mean	mean	NOUN
hassl-2957	326	59	score	score	NOUN
hassl-2957	326	60	is	be	AUX
hassl-2957	326	61	referred	refer	VERB
hassl-2957	326	62	to	to	ADP
hassl-2957	326	63	as	as	ADP
hassl-2957	326	64	a	a	DET
hassl-2957	326	65	weakness	weakness	NOUN
hassl-2957	326	66	.	.	PUNCT
hassl-2957	327	1	4.5.1	4.5.1	X
hassl-2957	327	2	.	.	PUNCT
hassl-2957	328	1	strengths	strength	NOUN
hassl-2957	328	2	of	of	ADP
hassl-2957	328	3	accountant	accountant	NOUN
hassl-2957	328	4	competencies	competency	NOUN
hassl-2957	328	5	effective	effective	ADJ
hassl-2957	328	6	sub	sub	NOUN
hassl-2957	328	7	-	-	NOUN
hassl-2957	328	8	competencies	competency	NOUN
hassl-2957	328	9	in	in	ADP
hassl-2957	328	10	each	each	DET
hassl-2957	328	11	area	area	NOUN
hassl-2957	328	12	are	be	AUX
hassl-2957	328	13	listed	list	VERB
hassl-2957	328	14	as	as	SCONJ
hassl-2957	328	15	follows	follow	VERB
hassl-2957	328	16	:	:	PUNCT
hassl-2957	328	17	first	first	ADV
hassl-2957	328	18	,	,	PUNCT
hassl-2957	328	19	professional	professional	ADJ
hassl-2957	328	20	knowledge	knowledge	NOUN
hassl-2957	328	21	includes	include	VERB
hassl-2957	328	22	(	(	PUNCT
hassl-2957	328	23	a	a	X
hassl-2957	328	24	)	)	PUNCT
hassl-2957	328	25	knowledge	knowledge	NOUN
hassl-2957	328	26	of	of	ADP
hassl-2957	328	27	information	information	NOUN
hassl-2957	328	28	technology	technology	NOUN
hassl-2957	328	29	,	,	PUNCT
hassl-2957	328	30	(	(	PUNCT
hassl-2957	328	31	b	b	NOUN
hassl-2957	328	32	)	)	PUNCT
hassl-2957	328	33	knowledge	knowledge	NOUN
hassl-2957	328	34	of	of	ADP
hassl-2957	328	35	financial	financial	ADJ
hassl-2957	328	36	accounting	accounting	NOUN
hassl-2957	328	37	and	and	CCONJ
hassl-2957	328	38	related	related	ADJ
hassl-2957	328	39	disciplines	discipline	NOUN
hassl-2957	328	40	and	and	CCONJ
hassl-2957	328	41	(	(	PUNCT
hassl-2957	328	42	c	c	NOUN
hassl-2957	328	43	)	)	PUNCT
hassl-2957	328	44	application	application	NOUN
hassl-2957	328	45	of	of	ADP
hassl-2957	328	46	theoretical	theoretical	ADJ
hassl-2957	328	47	knowledge	knowledge	NOUN
hassl-2957	328	48	to	to	PART
hassl-2957	328	49	practice	practice	VERB
hassl-2957	328	50	.	.	PUNCT
hassl-2957	329	1	second	second	ADJ
hassl-2957	329	2	,	,	PUNCT
hassl-2957	329	3	professional	professional	ADJ
hassl-2957	329	4	ethics	ethic	NOUN
hassl-2957	329	5	comprise	comprise	VERB
hassl-2957	329	6	(	(	PUNCT
hassl-2957	329	7	a	a	X
hassl-2957	329	8	)	)	PUNCT
hassl-2957	329	9	no	no	DET
hassl-2957	329	10	disclosure	disclosure	NOUN
hassl-2957	329	11	of	of	ADP
hassl-2957	329	12	information	information	NOUN
hassl-2957	329	13	obtained	obtain	VERB
hassl-2957	329	14	from	from	ADP
hassl-2957	329	15	professional	professional	ADJ
hassl-2957	329	16	practice	practice	NOUN
hassl-2957	329	17	to	to	ADP
hassl-2957	329	18	others	other	NOUN
hassl-2957	329	19	if	if	SCONJ
hassl-2957	329	20	it	it	PRON
hassl-2957	329	21	is	be	AUX
hassl-2957	329	22	not	not	PART
hassl-2957	329	23	authorized	authorize	VERB
hassl-2957	329	24	or	or	CCONJ
hassl-2957	329	25	acts	act	VERB
hassl-2957	329	26	as	as	ADP
hassl-2957	329	27	a	a	DET
hassl-2957	329	28	legal	legal	ADJ
hassl-2957	329	29	duty	duty	NOUN
hassl-2957	329	30	,	,	PUNCT
hassl-2957	329	31	(	(	PUNCT
hassl-2957	329	32	b	b	X
hassl-2957	329	33	)	)	PUNCT
hassl-2957	329	34	compliances	compliance	NOUN
hassl-2957	329	35	with	with	ADP
hassl-2957	329	36	applicable	applicable	ADJ
hassl-2957	329	37	laws	law	NOUN
hassl-2957	329	38	and	and	CCONJ
hassl-2957	329	39	regulations	regulation	NOUN
hassl-2957	329	40	to	to	PART
hassl-2957	329	41	avoid	avoid	VERB
hassl-2957	329	42	any	any	DET
hassl-2957	329	43	action	action	NOUN
hassl-2957	329	44	that	that	PRON
hassl-2957	329	45	may	may	AUX
hassl-2957	329	46	cause	cause	VERB
hassl-2957	329	47	disgrace	disgrace	NOUN
hassl-2957	329	48	to	to	ADP
hassl-2957	329	49	the	the	DET
hassl-2957	329	50	profession	profession	NOUN
hassl-2957	329	51	and	and	CCONJ
hassl-2957	329	52	(	(	PUNCT
hassl-2957	329	53	c	c	NOUN
hassl-2957	329	54	)	)	PUNCT
hassl-2957	329	55	continuous	continuous	ADJ
hassl-2957	329	56	self	self	NOUN
hassl-2957	329	57	-	-	PUNCT
hassl-2957	329	58	improvement	improvement	NOUN
hassl-2957	329	59	in	in	ADP
hassl-2957	329	60	terms	term	NOUN
hassl-2957	329	61	of	of	ADP
hassl-2957	329	62	operations	operation	NOUN
hassl-2957	329	63	,	,	PUNCT
hassl-2957	329	64	laws	law	NOUN
hassl-2957	329	65	,	,	PUNCT
hassl-2957	329	66	regulations	regulation	NOUN
hassl-2957	329	67	and	and	CCONJ
hassl-2957	329	68	techniques	technique	NOUN
hassl-2957	329	69	to	to	PART
hassl-2957	329	70	acquire	acquire	VERB
hassl-2957	329	71	knowledge	knowledge	NOUN
hassl-2957	329	72	and	and	CCONJ
hassl-2957	329	73	professional	professional	ADJ
hassl-2957	329	74	competence	competence	NOUN
hassl-2957	329	75	at	at	ADP
hassl-2957	329	76	a	a	DET
hassl-2957	329	77	level	level	NOUN
hassl-2957	329	78	that	that	PRON
hassl-2957	329	79	can	can	AUX
hassl-2957	329	80	provide	provide	VERB
hassl-2957	329	81	professional	professional	ADJ
hassl-2957	329	82	services	service	NOUN
hassl-2957	329	83	effectively	effectively	ADV
hassl-2957	329	84	.	.	PUNCT
hassl-2957	330	1	third	third	ADJ
hassl-2957	330	2	,	,	PUNCT
hassl-2957	330	3	operational	operational	ADJ
hassl-2957	330	4	skills	skill	NOUN
hassl-2957	330	5	consist	consist	VERB
hassl-2957	330	6	of	of	ADP
hassl-2957	330	7	(	(	PUNCT
hassl-2957	330	8	a	a	PRON
hassl-2957	330	9	)	)	PUNCT
hassl-2957	330	10	proficiency	proficiency	NOUN
hassl-2957	330	11	in	in	ADP
hassl-2957	330	12	calculation	calculation	NOUN
hassl-2957	330	13	and	and	CCONJ
hassl-2957	330	14	data	datum	NOUN
hassl-2957	330	15	analytics	analytic	NOUN
hassl-2957	330	16	,	,	PUNCT
hassl-2957	330	17	(	(	PUNCT
hassl-2957	330	18	b	b	X
hassl-2957	330	19	)	)	PUNCT
hassl-2957	330	20	expertise	expertise	NOUN
hassl-2957	330	21	in	in	ADP
hassl-2957	330	22	information	information	NOUN
hassl-2957	330	23	technology	technology	NOUN
hassl-2957	330	24	and	and	CCONJ
hassl-2957	330	25	(	(	PUNCT
hassl-2957	330	26	c	c	NOUN
hassl-2957	330	27	)	)	PUNCT
hassl-2957	330	28	application	application	NOUN
hassl-2957	330	29	of	of	ADP
hassl-2957	330	30	accounting	accounting	NOUN
hassl-2957	330	31	principles	principle	NOUN
hassl-2957	330	32	and	and	CCONJ
hassl-2957	330	33	experience	experience	NOUN
hassl-2957	330	34	to	to	PART
hassl-2957	330	35	analyze	analyze	VERB
hassl-2957	330	36	problems	problem	NOUN
hassl-2957	330	37	and	and	CCONJ
hassl-2957	330	38	solve	solve	VERB
hassl-2957	330	39	operation	operation	NOUN
hassl-2957	330	40	problems	problem	NOUN
hassl-2957	330	41	.	.	PUNCT
hassl-2957	331	1	fourth	fourth	ADJ
hassl-2957	331	2	,	,	PUNCT
hassl-2957	331	3	personal	personal	ADJ
hassl-2957	331	4	skills	skill	NOUN
hassl-2957	331	5	encompass	encompass	NOUN
hassl-2957	331	6	(	(	PUNCT
hassl-2957	331	7	a	a	NOUN
hassl-2957	331	8	)	)	PUNCT
hassl-2957	331	9	ability	ability	NOUN
hassl-2957	331	10	to	to	PART
hassl-2957	331	11	adapt	adapt	VERB
hassl-2957	331	12	to	to	ADP
hassl-2957	331	13	changes	change	NOUN
hassl-2957	331	14	,	,	PUNCT
hassl-2957	331	15	(	(	PUNCT
hassl-2957	331	16	b	b	X
hassl-2957	331	17	)	)	PUNCT
hassl-2957	331	18	caution	caution	NOUN
hassl-2957	331	19	as	as	ADP
hassl-2957	331	20	a	a	DET
hassl-2957	331	21	professional	professional	ADJ
hassl-2957	331	22	accountant	accountant	NOUN
hassl-2957	331	23	and	and	CCONJ
hassl-2957	331	24	(	(	PUNCT
hassl-2957	331	25	c	c	NOUN
hassl-2957	331	26	)	)	PUNCT
hassl-2957	331	27	ability	ability	NOUN
hassl-2957	331	28	to	to	PART
hassl-2957	331	29	manage	manage	VERB
hassl-2957	331	30	limited	limited	ADJ
hassl-2957	331	31	resources	resource	NOUN
hassl-2957	331	32	and	and	CCONJ
hassl-2957	331	33	complete	complete	ADJ
hassl-2957	331	34	tasks	task	NOUN
hassl-2957	331	35	within	within	ADP
hassl-2957	331	36	deadlines	deadline	NOUN
hassl-2957	331	37	.	.	PUNCT
hassl-2957	332	1	fifth	fifth	ADJ
hassl-2957	332	2	,	,	PUNCT
hassl-2957	332	3	interaction	interaction	NOUN
hassl-2957	332	4	and	and	CCONJ
hassl-2957	332	5	communication	communication	NOUN
hassl-2957	332	6	skills	skill	NOUN
hassl-2957	332	7	(	(	PUNCT
hassl-2957	332	8	based	base	VERB
hassl-2957	332	9	on	on	ADP
hassl-2957	332	10	the	the	DET
hassl-2957	332	11	three	three	NUM
hassl-2957	332	12	highest	high	ADJ
hassl-2957	332	13	scores	score	NOUN
hassl-2957	332	14	)	)	PUNCT
hassl-2957	332	15	involve	involve	VERB
hassl-2957	332	16	(	(	PUNCT
hassl-2957	332	17	a	a	X
hassl-2957	332	18	)	)	PUNCT
hassl-2957	332	19	adaptability	adaptability	NOUN
hassl-2957	332	20	to	to	PART
hassl-2957	332	21	work	work	VERB
hassl-2957	332	22	with	with	ADP
hassl-2957	332	23	people	people	NOUN
hassl-2957	332	24	from	from	ADP
hassl-2957	332	25	different	different	ADJ
hassl-2957	332	26	cultures	culture	NOUN
hassl-2957	332	27	,	,	PUNCT
hassl-2957	332	28	(	(	PUNCT
hassl-2957	332	29	b	b	X
hassl-2957	332	30	)	)	PUNCT
hassl-2957	332	31	collaboration	collaboration	NOUN
hassl-2957	332	32	with	with	ADP
hassl-2957	332	33	team	team	NOUN
hassl-2957	332	34	and	and	CCONJ
hassl-2957	332	35	others	other	NOUN
hassl-2957	332	36	and	and	CCONJ
hassl-2957	332	37	(	(	PUNCT
hassl-2957	332	38	c	c	NOUN
hassl-2957	332	39	)	)	PUNCT
hassl-2957	332	40	ability	ability	NOUN
hassl-2957	332	41	to	to	PART
hassl-2957	332	42	communicate	communicate	VERB
hassl-2957	332	43	and	and	CCONJ
hassl-2957	332	44	report	report	VERB
hassl-2957	332	45	through	through	ADP
hassl-2957	332	46	speaking	speak	VERB
hassl-2957	332	47	and	and	CCONJ
hassl-2957	332	48	writing	write	VERB
hassl-2957	332	49	formally	formally	ADV
hassl-2957	332	50	and	and	CCONJ
hassl-2957	332	51	informally	informally	ADV
hassl-2957	332	52	.	.	PUNCT
hassl-2957	333	1	sixth	sixth	ADJ
hassl-2957	333	2	,	,	PUNCT
hassl-2957	333	3	organizational	organizational	ADJ
hassl-2957	333	4	management	management	NOUN
hassl-2957	333	5	skills	skill	NOUN
hassl-2957	333	6	are	be	AUX
hassl-2957	333	7	composed	compose	VERB
hassl-2957	333	8	of	of	ADP
hassl-2957	333	9	(	(	PUNCT
hassl-2957	333	10	a	a	PRON
hassl-2957	333	11	)	)	PUNCT
hassl-2957	333	12	leadership	leadership	NOUN
hassl-2957	333	13	,	,	PUNCT
hassl-2957	333	14	which	which	PRON
hassl-2957	333	15	is	be	AUX
hassl-2957	333	16	the	the	DET
hassl-2957	333	17	ability	ability	NOUN
hassl-2957	333	18	to	to	PART
hassl-2957	333	19	make	make	VERB
hassl-2957	333	20	decisions	decision	NOUN
hassl-2957	333	21	and	and	CCONJ
hassl-2957	333	22	solving	solve	VERB
hassl-2957	333	23	problems	problem	NOUN
hassl-2957	333	24	,	,	PUNCT
hassl-2957	333	25	completing	complete	VERB
hassl-2957	333	26	assignments	assignment	NOUN
hassl-2957	333	27	,	,	PUNCT
hassl-2957	333	28	showing	show	VERB
hassl-2957	333	29	motivation	motivation	NOUN
hassl-2957	333	30	and	and	CCONJ
hassl-2957	333	31	personnel	personnel	NOUN
hassl-2957	333	32	development	development	NOUN
hassl-2957	333	33	and	and	CCONJ
hassl-2957	333	34	(	(	PUNCT
hassl-2957	333	35	b	b	NOUN
hassl-2957	333	36	)	)	PUNCT
hassl-2957	333	37	implementation	implementation	NOUN
hassl-2957	333	38	of	of	ADP
hassl-2957	333	39	projects	project	NOUN
hassl-2957	333	40	and	and	CCONJ
hassl-2957	333	41	personnel	personnel	NOUN
hassl-2957	333	42	and	and	CCONJ
hassl-2957	333	43	resource	resource	NOUN
hassl-2957	333	44	management	management	NOUN
hassl-2957	333	45	.	.	PUNCT
hassl-2957	334	1	lastly	lastly	ADV
hassl-2957	334	2	,	,	PUNCT
hassl-2957	334	3	adaptive	adaptive	ADJ
hassl-2957	334	4	skills	skill	NOUN
hassl-2957	334	5	for	for	ADP
hassl-2957	334	6	the	the	DET
hassl-2957	334	7	digital	digital	ADJ
hassl-2957	334	8	age	age	NOUN
hassl-2957	334	9	are	be	AUX
hassl-2957	334	10	engaged	engage	VERB
hassl-2957	334	11	with	with	ADP
hassl-2957	334	12	(	(	PUNCT
hassl-2957	334	13	a	a	X
hassl-2957	334	14	)	)	PUNCT
hassl-2957	334	15	the	the	DET
hassl-2957	334	16	ability	ability	NOUN
hassl-2957	334	17	to	to	PART
hassl-2957	334	18	use	use	VERB
hassl-2957	334	19	accounting	accounting	NOUN
hassl-2957	334	20	software	software	NOUN
hassl-2957	334	21	and	and	CCONJ
hassl-2957	334	22	financial	financial	ADJ
hassl-2957	334	23	information	information	NOUN
hassl-2957	334	24	including	include	VERB
hassl-2957	334	25	other	other	ADJ
hassl-2957	334	26	programs	program	NOUN
hassl-2957	334	27	available	available	ADJ
hassl-2957	334	28	through	through	ADP
hassl-2957	334	29	cloud	cloud	NOUN
hassl-2957	334	30	computing	computing	NOUN
hassl-2957	334	31	,	,	PUNCT
hassl-2957	334	32	(	(	PUNCT
hassl-2957	334	33	b	b	X
hassl-2957	334	34	)	)	PUNCT
hassl-2957	334	35	contacting	contact	VERB
hassl-2957	334	36	various	various	ADJ
hassl-2957	334	37	agencies	agency	NOUN
hassl-2957	334	38	through	through	ADP
hassl-2957	334	39	electronic	electronic	ADJ
hassl-2957	334	40	systems	system	NOUN
hassl-2957	334	41	and	and	CCONJ
hassl-2957	334	42	(	(	PUNCT
hassl-2957	334	43	c	c	NOUN
hassl-2957	334	44	)	)	PUNCT
hassl-2957	334	45	ability	ability	NOUN
hassl-2957	334	46	to	to	PART
hassl-2957	334	47	work	work	VERB
hassl-2957	334	48	from	from	ADP
hassl-2957	334	49	home	home	NOUN
hassl-2957	334	50	.	.	PUNCT
hassl-2957	335	1	effective	effective	ADJ
hassl-2957	335	2	financial	financial	ADJ
hassl-2957	335	3	reporting	reporting	NOUN
hassl-2957	335	4	indicators	indicator	NOUN
hassl-2957	335	5	in	in	ADP
hassl-2957	335	6	each	each	DET
hassl-2957	335	7	category	category	NOUN
hassl-2957	335	8	are	be	AUX
hassl-2957	335	9	as	as	SCONJ
hassl-2957	335	10	follows	follow	VERB
hassl-2957	335	11	:	:	PUNCT
hassl-2957	335	12	first	first	ADV
hassl-2957	335	13	,	,	PUNCT
hassl-2957	335	14	relevance	relevance	NOUN
hassl-2957	335	15	to	to	ADP
hassl-2957	335	16	decisionmaking	decisionmake	VERB
hassl-2957	335	17	is	be	AUX
hassl-2957	335	18	related	relate	VERB
hassl-2957	335	19	to	to	ADP
hassl-2957	335	20	(	(	PUNCT
hassl-2957	335	21	a	a	DET
hassl-2957	335	22	)	)	PUNCT
hassl-2957	335	23	information	information	NOUN
hassl-2957	335	24	on	on	ADP
hassl-2957	335	25	financial	financial	ADJ
hassl-2957	335	26	statements	statement	NOUN
hassl-2957	335	27	that	that	PRON
hassl-2957	335	28	is	be	AUX
hassl-2957	335	29	useful	useful	ADJ
hassl-2957	335	30	for	for	ADP
hassl-2957	335	31	decision	decision	NOUN
hassl-2957	335	32	-	-	PUNCT
hassl-2957	335	33	making	making	NOUN
hassl-2957	335	34	,	,	PUNCT
hassl-2957	335	35	and	and	CCONJ
hassl-2957	335	36	(	(	PUNCT
hassl-2957	335	37	b	b	X
hassl-2957	335	38	)	)	PUNCT
hassl-2957	335	39	financial	financial	ADJ
hassl-2957	335	40	information	information	NOUN
hassl-2957	335	41	that	that	PRON
hassl-2957	335	42	is	be	AUX
hassl-2957	335	43	useful	useful	ADJ
hassl-2957	335	44	for	for	ADP
hassl-2957	335	45	prediction	prediction	NOUN
hassl-2957	335	46	.	.	PUNCT
hassl-2957	336	1	additionally	additionally	ADV
hassl-2957	336	2	,	,	PUNCT
hassl-2957	336	3	credibility	credibility	NOUN
hassl-2957	336	4	consists	consist	VERB
hassl-2957	336	5	of	of	ADP
hassl-2957	336	6	(	(	PUNCT
hassl-2957	336	7	a	a	DET
hassl-2957	336	8	)	)	PUNCT
hassl-2957	336	9	information	information	NOUN
hassl-2957	336	10	that	that	PRON
hassl-2957	336	11	provides	provide	VERB
hassl-2957	336	12	a	a	DET
hassl-2957	336	13	complete	complete	ADJ
hassl-2957	336	14	picture	picture	NOUN
hassl-2957	336	15	of	of	ADP
hassl-2957	336	16	the	the	DET
hassl-2957	336	17	asset	asset	NOUN
hassl-2957	336	18	group	group	NOUN
hassl-2957	336	19	,	,	PUNCT
hassl-2957	336	20	(	(	PUNCT
hassl-2957	336	21	b	b	X
hassl-2957	336	22	)	)	PUNCT
hassl-2957	336	23	financial	financial	ADJ
hassl-2957	336	24	information	information	NOUN
hassl-2957	336	25	that	that	PRON
hassl-2957	336	26	is	be	AUX
hassl-2957	336	27	visually	visually	ADV
hassl-2957	336	28	impartial	impartial	ADJ
hassl-2957	336	29	,	,	PUNCT
hassl-2957	336	30	unbiased	unbiased	ADJ
hassl-2957	336	31	or	or	CCONJ
hassl-2957	336	32	otherwise	otherwise	ADV
hassl-2957	336	33	unembellished	unembellished	ADJ
hassl-2957	336	34	,	,	PUNCT
hassl-2957	336	35	(	(	PUNCT
hassl-2957	336	36	c	c	X
hassl-2957	336	37	)	)	PUNCT
hassl-2957	336	38	financial	financial	ADJ
hassl-2957	336	39	information	information	NOUN
hassl-2957	336	40	that	that	PRON
hassl-2957	336	41	is	be	AUX
hassl-2957	336	42	accurate	accurate	ADJ
hassl-2957	336	43	or	or	CCONJ
hassl-2957	336	44	approximate	approximate	ADJ
hassl-2957	336	45	to	to	ADP
hassl-2957	336	46	unobservable	unobservable	ADJ
hassl-2957	336	47	prices	price	NOUN
hassl-2957	336	48	or	or	CCONJ
hassl-2957	336	49	values	value	NOUN
hassl-2957	336	50	and	and	CCONJ
hassl-2957	336	51	(	(	PUNCT
hassl-2957	336	52	d	d	NOUN
hassl-2957	336	53	)	)	PUNCT
hassl-2957	336	54	financial	financial	ADJ
hassl-2957	336	55	information	information	NOUN
hassl-2957	336	56	that	that	PRON
hassl-2957	336	57	creates	create	VERB
hassl-2957	336	58	credibility	credibility	NOUN
hassl-2957	336	59	of	of	ADP
hassl-2957	336	60	accounting	accounting	NOUN
hassl-2957	336	61	reports	report	NOUN
hassl-2957	336	62	.	.	PUNCT
hassl-2957	337	1	further	far	ADV
hassl-2957	337	2	,	,	PUNCT
hassl-2957	337	3	comparability	comparability	NOUN
hassl-2957	337	4	comprises	comprise	VERB
hassl-2957	337	5	financial	financial	ADJ
hassl-2957	337	6	reports	report	NOUN
hassl-2957	337	7	that	that	PRON
hassl-2957	337	8	contain	contain	VERB
hassl-2957	337	9	information	information	NOUN
hassl-2957	337	10	that	that	PRON
hassl-2957	337	11	can	can	AUX
hassl-2957	337	12	be	be	AUX
hassl-2957	337	13	compared	compare	VERB
hassl-2957	337	14	with	with	ADP
hassl-2957	337	15	similar	similar	ADJ
hassl-2957	337	16	information	information	NOUN
hassl-2957	337	17	of	of	ADP
hassl-2957	337	18	other	other	ADJ
hassl-2957	337	19	entities	entity	NOUN
hassl-2957	337	20	in	in	ADP
hassl-2957	337	21	the	the	DET
hassl-2957	337	22	business	business	NOUN
hassl-2957	337	23	while	while	SCONJ
hassl-2957	337	24	verifiability	verifiability	NOUN
hassl-2957	337	25	is	be	AUX
hassl-2957	337	26	engaged	engage	VERB
hassl-2957	337	27	with	with	ADP
hassl-2957	337	28	(	(	PUNCT
hassl-2957	337	29	a	a	PRON
hassl-2957	337	30	)	)	PUNCT
hassl-2957	337	31	financial	financial	ADJ
hassl-2957	337	32	reports	report	NOUN
hassl-2957	337	33	that	that	PRON
hassl-2957	337	34	can	can	AUX
hassl-2957	337	35	be	be	AUX
hassl-2957	337	36	verified	verify	VERB
hassl-2957	337	37	(	(	PUNCT
hassl-2957	337	38	directly	directly	ADV
hassl-2957	337	39	verified	verify	VERB
hassl-2957	337	40	)	)	PUNCT
hassl-2957	337	41	or	or	CCONJ
hassl-2957	337	42	supported	support	VERB
hassl-2957	337	43	(	(	PUNCT
hassl-2957	337	44	indirectly	indirectly	ADV
hassl-2957	337	45	verified	verify	VERB
hassl-2957	337	46	)	)	PUNCT
hassl-2957	337	47	,	,	PUNCT
hassl-2957	337	48	and	and	CCONJ
hassl-2957	337	49	(	(	PUNCT
hassl-2957	337	50	b	b	X
hassl-2957	337	51	)	)	PUNCT
hassl-2957	337	52	financial	financial	ADJ
hassl-2957	337	53	reporting	reporting	NOUN
hassl-2957	337	54	that	that	PRON
hassl-2957	337	55	might	might	AUX
hassl-2957	337	56	prove	prove	VERB
hassl-2957	337	57	to	to	PART
hassl-2957	337	58	be	be	AUX
hassl-2957	337	59	wrong	wrong	ADJ
hassl-2957	337	60	(	(	PUNCT
hassl-2957	337	61	not	not	PART
hassl-2957	337	62	based	base	VERB
hassl-2957	337	63	on	on	ADP
hassl-2957	337	64	actual	actual	ADJ
hassl-2957	337	65	facts	fact	NOUN
hassl-2957	337	66	)	)	PUNCT
hassl-2957	337	67	and	and	CCONJ
hassl-2957	337	68	not	not	PART
hassl-2957	337	69	forward	forward	ADV
hassl-2957	337	70	-	-	PUNCT
hassl-2957	337	71	looking	look	VERB
hassl-2957	337	72	in	in	ADP
hassl-2957	337	73	information	information	NOUN
hassl-2957	337	74	.	.	PUNCT
hassl-2957	338	1	finally	finally	ADV
hassl-2957	338	2	,	,	PUNCT
hassl-2957	338	3	understandability	understandability	NOUN
hassl-2957	338	4	encounters	encounter	VERB
hassl-2957	338	5	the	the	DET
hassl-2957	338	6	problems	problem	NOUN
hassl-2957	338	7	in	in	ADP
hassl-2957	338	8	humanities	humanity	NOUN
hassl-2957	338	9	and	and	CCONJ
hassl-2957	338	10	social	social	ADJ
hassl-2957	338	11	sciences	science	NOUN
hassl-2957	338	12	letters	letter	NOUN
hassl-2957	338	13	,	,	PUNCT
hassl-2957	338	14	2022	2022	NUM
hassl-2957	338	15	,	,	PUNCT
hassl-2957	338	16	10(2	10(2	NUM
hassl-2957	338	17	):	):	PUNCT
hassl-2957	338	18	103	103	NUM
hassl-2957	338	19	-	-	SYM
hassl-2957	338	20	126	126	NUM
hassl-2957	338	21	118	118	NUM
hassl-2957	338	22	©	©	PROPN
hassl-2957	338	23	2022	2022	NUM
hassl-2957	338	24	conscientia	conscientia	PROPN
hassl-2957	338	25	beam	beam	PROPN
hassl-2957	338	26	.	.	PUNCT
hassl-2957	339	1	all	all	DET
hassl-2957	339	2	rights	right	NOUN
hassl-2957	339	3	reserved	reserve	VERB
hassl-2957	339	4	.	.	PUNCT
hassl-2957	340	1	using	use	VERB
hassl-2957	340	2	financial	financial	ADJ
hassl-2957	340	3	information	information	NOUN
hassl-2957	340	4	for	for	ADP
hassl-2957	340	5	decision	decision	NOUN
hassl-2957	340	6	-	-	PUNCT
hassl-2957	340	7	making	making	NOUN
hassl-2957	340	8	that	that	PRON
hassl-2957	340	9	does	do	AUX
hassl-2957	340	10	not	not	PART
hassl-2957	340	11	ignore	ignore	VERB
hassl-2957	340	12	complex	complex	ADJ
hassl-2957	340	13	information	information	NOUN
hassl-2957	340	14	.	.	PUNCT
hassl-2957	341	1	4.5.2	4.5.2	NUM
hassl-2957	341	2	.	.	PUNCT
hassl-2957	341	3	weaknesses	weakness	NOUN
hassl-2957	341	4	of	of	ADP
hassl-2957	341	5	competencies	competency	NOUN
hassl-2957	341	6	there	there	PRON
hassl-2957	341	7	are	be	VERB
hassl-2957	341	8	weaknesses	weakness	NOUN
hassl-2957	341	9	that	that	PRON
hassl-2957	341	10	need	need	VERB
hassl-2957	341	11	to	to	PART
hassl-2957	341	12	be	be	AUX
hassl-2957	341	13	improved	improve	VERB
hassl-2957	341	14	in	in	ADP
hassl-2957	341	15	this	this	DET
hassl-2957	341	16	area	area	NOUN
hassl-2957	341	17	.	.	PUNCT
hassl-2957	342	1	most	most	ADV
hassl-2957	342	2	important	important	ADJ
hassl-2957	342	3	of	of	ADP
hassl-2957	342	4	all	all	PRON
hassl-2957	342	5	,	,	PUNCT
hassl-2957	342	6	in	in	ADP
hassl-2957	342	7	professional	professional	ADJ
hassl-2957	342	8	knowledge	knowledge	NOUN
hassl-2957	342	9	,	,	PUNCT
hassl-2957	342	10	accountants	accountant	NOUN
hassl-2957	342	11	need	need	VERB
hassl-2957	342	12	more	more	ADJ
hassl-2957	342	13	knowledge	knowledge	NOUN
hassl-2957	342	14	of	of	ADP
hassl-2957	342	15	(	(	PUNCT
hassl-2957	342	16	a	a	PRON
hassl-2957	342	17	)	)	PUNCT
hassl-2957	342	18	laws	law	NOUN
hassl-2957	342	19	and	and	CCONJ
hassl-2957	342	20	regulations	regulation	NOUN
hassl-2957	342	21	related	relate	VERB
hassl-2957	342	22	to	to	ADP
hassl-2957	342	23	accounting	account	VERB
hassl-2957	342	24	,	,	PUNCT
hassl-2957	342	25	(	(	PUNCT
hassl-2957	342	26	b	b	X
hassl-2957	342	27	)	)	PUNCT
hassl-2957	342	28	knowledge	knowledge	NOUN
hassl-2957	342	29	of	of	ADP
hassl-2957	342	30	business	business	NOUN
hassl-2957	342	31	organizations	organization	NOUN
hassl-2957	342	32	,	,	PUNCT
hassl-2957	342	33	academic	academic	ADJ
hassl-2957	342	34	changes	change	NOUN
hassl-2957	342	35	in	in	ADP
hassl-2957	342	36	disciplines	discipline	NOUN
hassl-2957	342	37	and	and	CCONJ
hassl-2957	342	38	related	relate	VERB
hassl-2957	342	39	disciplines	discipline	NOUN
hassl-2957	342	40	being	be	AUX
hassl-2957	342	41	monitored	monitor	VERB
hassl-2957	342	42	and	and	CCONJ
hassl-2957	342	43	applied	apply	VERB
hassl-2957	342	44	and	and	CCONJ
hassl-2957	342	45	(	(	PUNCT
hassl-2957	342	46	c	c	NOUN
hassl-2957	342	47	)	)	PUNCT
hassl-2957	342	48	integration	integration	NOUN
hassl-2957	342	49	of	of	ADP
hassl-2957	342	50	knowledge	knowledge	NOUN
hassl-2957	342	51	with	with	ADP
hassl-2957	342	52	related	related	ADJ
hassl-2957	342	53	disciplines	discipline	NOUN
hassl-2957	342	54	.	.	PUNCT
hassl-2957	343	1	in	in	ADP
hassl-2957	343	2	addition	addition	NOUN
hassl-2957	343	3	,	,	PUNCT
hassl-2957	343	4	they	they	PRON
hassl-2957	343	5	need	need	VERB
hassl-2957	343	6	to	to	PART
hassl-2957	343	7	raise	raise	VERB
hassl-2957	343	8	their	their	PRON
hassl-2957	343	9	professional	professional	ADJ
hassl-2957	343	10	ethics	ethic	NOUN
hassl-2957	343	11	of	of	ADP
hassl-2957	343	12	neutrals	neutral	NOUN
hassl-2957	343	13	,	,	PUNCT
hassl-2957	343	14	no	no	DET
hassl-2957	343	15	bias	bias	NOUN
hassl-2957	343	16	.	.	PUNCT
hassl-2957	344	1	no	no	DET
hassl-2957	344	2	conflict	conflict	NOUN
hassl-2957	344	3	of	of	ADP
hassl-2957	344	4	interest	interest	NOUN
hassl-2957	344	5	or	or	CCONJ
hassl-2957	344	6	being	be	AUX
hassl-2957	344	7	influenced	influence	VERB
hassl-2957	344	8	by	by	ADP
hassl-2957	344	9	professionals	professional	NOUN
hassl-2957	344	10	in	in	ADP
hassl-2957	344	11	decision	decision	NOUN
hassl-2957	344	12	-	-	PUNCT
hassl-2957	344	13	making	making	NOUN
hassl-2957	344	14	.	.	PUNCT
hassl-2957	345	1	also	also	ADV
hassl-2957	345	2	,	,	PUNCT
hassl-2957	345	3	they	they	PRON
hassl-2957	345	4	need	need	VERB
hassl-2957	345	5	to	to	PART
hassl-2957	345	6	increase	increase	VERB
hassl-2957	345	7	their	their	PRON
hassl-2957	345	8	operational	operational	ADJ
hassl-2957	345	9	skills	skill	NOUN
hassl-2957	345	10	in	in	ADP
hassl-2957	345	11	procurement	procurement	NOUN
hassl-2957	345	12	and	and	CCONJ
hassl-2957	345	13	understanding	understanding	NOUN
hassl-2957	345	14	of	of	ADP
hassl-2957	345	15	information	information	NOUN
hassl-2957	345	16	from	from	ADP
hassl-2957	345	17	various	various	ADJ
hassl-2957	345	18	sources	source	NOUN
hassl-2957	345	19	such	such	ADJ
hassl-2957	345	20	as	as	ADP
hassl-2957	345	21	print	print	NOUN
hassl-2957	345	22	and	and	CCONJ
hassl-2957	345	23	electronic	electronic	ADJ
hassl-2957	345	24	media	medium	NOUN
hassl-2957	345	25	and	and	CCONJ
hassl-2957	345	26	analytical	analytical	ADJ
hassl-2957	345	27	skills	skill	NOUN
hassl-2957	345	28	for	for	ADP
hassl-2957	345	29	decision	decision	NOUN
hassl-2957	345	30	-	-	PUNCT
hassl-2957	345	31	making	make	VERB
hassl-2957	345	32	and	and	CCONJ
hassl-2957	345	33	risk	risk	NOUN
hassl-2957	345	34	management	management	NOUN
hassl-2957	345	35	.	.	PUNCT
hassl-2957	346	1	in	in	ADP
hassl-2957	346	2	addition	addition	NOUN
hassl-2957	346	3	,	,	PUNCT
hassl-2957	346	4	they	they	PRON
hassl-2957	346	5	need	need	VERB
hassl-2957	346	6	to	to	PART
hassl-2957	346	7	enhance	enhance	VERB
hassl-2957	346	8	their	their	PRON
hassl-2957	346	9	personal	personal	ADJ
hassl-2957	346	10	skills	skill	NOUN
hassl-2957	346	11	in	in	ADP
hassl-2957	346	12	their	their	PRON
hassl-2957	346	13	ability	ability	NOUN
hassl-2957	346	14	to	to	PART
hassl-2957	346	15	apply	apply	VERB
hassl-2957	346	16	professional	professional	ADJ
hassl-2957	346	17	values	value	NOUN
hassl-2957	346	18	,	,	PUNCT
hassl-2957	346	19	codes	code	NOUN
hassl-2957	346	20	of	of	ADP
hassl-2957	346	21	conduct	conduct	NOUN
hassl-2957	346	22	and	and	CCONJ
hassl-2957	346	23	attitudes	attitude	NOUN
hassl-2957	346	24	to	to	ADP
hassl-2957	346	25	decision	decision	NOUN
hassl-2957	346	26	making	making	NOUN
hassl-2957	346	27	,	,	PUNCT
hassl-2957	346	28	self	self	NOUN
hassl-2957	346	29	-	-	PUNCT
hassl-2957	346	30	management	management	NOUN
hassl-2957	346	31	and	and	CCONJ
hassl-2957	346	32	creativity	creativity	NOUN
hassl-2957	346	33	and	and	CCONJ
hassl-2957	346	34	self	self	NOUN
hassl-2957	346	35	-	-	PUNCT
hassl-2957	346	36	learning	learning	NOUN
hassl-2957	346	37	.	.	PUNCT
hassl-2957	347	1	next	next	ADV
hassl-2957	347	2	,	,	PUNCT
hassl-2957	347	3	they	they	PRON
hassl-2957	347	4	should	should	AUX
hassl-2957	347	5	promote	promote	VERB
hassl-2957	347	6	essential	essential	ADJ
hassl-2957	347	7	interaction	interaction	NOUN
hassl-2957	347	8	and	and	CCONJ
hassl-2957	347	9	communication	communication	NOUN
hassl-2957	347	10	skills	skill	NOUN
hassl-2957	347	11	(	(	PUNCT
hassl-2957	347	12	listening	listen	VERB
hassl-2957	347	13	skills	skill	NOUN
hassl-2957	347	14	and	and	CCONJ
hassl-2957	347	15	effective	effective	ADJ
hassl-2957	347	16	communication	communication	NOUN
hassl-2957	347	17	skills	skill	NOUN
hassl-2957	347	18	,	,	PUNCT
hassl-2957	347	19	interaction	interaction	NOUN
hassl-2957	347	20	with	with	ADP
hassl-2957	347	21	people	people	NOUN
hassl-2957	347	22	of	of	ADP
hassl-2957	347	23	different	different	ADJ
hassl-2957	347	24	cultures	culture	NOUN
hassl-2957	347	25	or	or	CCONJ
hassl-2957	347	26	opinions	opinion	NOUN
hassl-2957	347	27	,	,	PUNCT
hassl-2957	347	28	english	english	ADJ
hassl-2957	347	29	language	language	NOUN
hassl-2957	347	30	proficiency	proficiency	NOUN
hassl-2957	347	31	in	in	ADP
hassl-2957	347	32	oral	oral	ADJ
hassl-2957	347	33	and	and	CCONJ
hassl-2957	347	34	written	write	VERB
hassl-2957	347	35	communication	communication	NOUN
hassl-2957	347	36	and	and	CCONJ
hassl-2957	347	37	negotiations	negotiation	NOUN
hassl-2957	347	38	carried	carry	VERB
hassl-2957	347	39	out	out	ADP
hassl-2957	347	40	to	to	PART
hassl-2957	347	41	reach	reach	VERB
hassl-2957	347	42	an	an	DET
hassl-2957	347	43	acceptable	acceptable	ADJ
hassl-2957	347	44	conclusion	conclusion	NOUN
hassl-2957	347	45	or	or	CCONJ
hassl-2957	347	46	agreement	agreement	NOUN
hassl-2957	347	47	)	)	PUNCT
hassl-2957	347	48	.	.	PUNCT
hassl-2957	348	1	lastly	lastly	ADV
hassl-2957	348	2	,	,	PUNCT
hassl-2957	348	3	accountants	accountant	NOUN
hassl-2957	348	4	should	should	AUX
hassl-2957	348	5	develop	develop	VERB
hassl-2957	348	6	their	their	PRON
hassl-2957	348	7	organizational	organizational	ADJ
hassl-2957	348	8	and	and	CCONJ
hassl-2957	348	9	management	management	NOUN
hassl-2957	348	10	skills	skill	NOUN
hassl-2957	348	11	e.g.	e.g.	ADV
hassl-2957	348	12	on	on	ADP
hassl-2957	348	13	strategic	strategic	ADJ
hassl-2957	348	14	planning	planning	NOUN
hassl-2957	348	15	and	and	CCONJ
hassl-2957	348	16	goal	goal	NOUN
hassl-2957	348	17	setting	setting	NOUN
hassl-2957	348	18	,	,	PUNCT
hassl-2957	348	19	for	for	ADP
hassl-2957	348	20	better	well	ADJ
hassl-2957	348	21	performance	performance	NOUN
hassl-2957	348	22	of	of	ADP
hassl-2957	348	23	the	the	DET
hassl-2957	348	24	organization	organization	NOUN
hassl-2957	348	25	and	and	CCONJ
hassl-2957	348	26	effective	effective	ADJ
hassl-2957	348	27	project	project	NOUN
hassl-2957	348	28	,	,	PUNCT
hassl-2957	348	29	personnel	personnel	NOUN
hassl-2957	348	30	and	and	CCONJ
hassl-2957	348	31	resource	resource	NOUN
hassl-2957	348	32	management	management	NOUN
hassl-2957	348	33	.	.	PUNCT
hassl-2957	349	1	in	in	ADP
hassl-2957	349	2	order	order	NOUN
hassl-2957	349	3	to	to	PART
hassl-2957	349	4	produce	produce	VERB
hassl-2957	349	5	financial	financial	ADJ
hassl-2957	349	6	reports	report	NOUN
hassl-2957	349	7	of	of	ADP
hassl-2957	349	8	high	high	ADJ
hassl-2957	349	9	quality	quality	NOUN
hassl-2957	349	10	,	,	PUNCT
hassl-2957	349	11	performances	performance	NOUN
hassl-2957	349	12	in	in	ADP
hassl-2957	349	13	the	the	DET
hassl-2957	349	14	above	above	ADJ
hassl-2957	349	15	areas	area	NOUN
hassl-2957	349	16	need	need	VERB
hassl-2957	349	17	to	to	PART
hassl-2957	349	18	be	be	AUX
hassl-2957	349	19	improved	improve	VERB
hassl-2957	349	20	.	.	PUNCT
hassl-2957	350	1	for	for	ADP
hassl-2957	350	2	relevance	relevance	NOUN
hassl-2957	350	3	to	to	ADP
hassl-2957	350	4	decision	decision	NOUN
hassl-2957	350	5	-	-	PUNCT
hassl-2957	350	6	making	making	NOUN
hassl-2957	350	7	,	,	PUNCT
hassl-2957	350	8	accountants	accountant	NOUN
hassl-2957	350	9	should	should	AUX
hassl-2957	350	10	acquire	acquire	VERB
hassl-2957	350	11	financial	financial	ADJ
hassl-2957	350	12	information	information	NOUN
hassl-2957	350	13	which	which	PRON
hassl-2957	350	14	provides	provide	VERB
hassl-2957	350	15	feedback	feedback	NOUN
hassl-2957	350	16	on	on	ADP
hassl-2957	350	17	past	past	ADJ
hassl-2957	350	18	assessments	assessment	NOUN
hassl-2957	350	19	,	,	PUNCT
hassl-2957	350	20	predictive	predictive	ADJ
hassl-2957	350	21	values	value	NOUN
hassl-2957	350	22	correlating	correlate	VERB
hassl-2957	350	23	with	with	ADP
hassl-2957	350	24	confirmation	confirmation	NOUN
hassl-2957	350	25	values	value	NOUN
hassl-2957	350	26	and	and	CCONJ
hassl-2957	350	27	financial	financial	ADJ
hassl-2957	350	28	information	information	NOUN
hassl-2957	350	29	providing	provide	VERB
hassl-2957	350	30	a	a	DET
hassl-2957	350	31	particular	particular	ADJ
hassl-2957	350	32	reporting	reporting	NOUN
hassl-2957	350	33	entity	entity	NOUN
hassl-2957	350	34	;	;	PUNCT
hassl-2957	350	35	for	for	ADP
hassl-2957	350	36	credibility	credibility	NOUN
hassl-2957	350	37	,	,	PUNCT
hassl-2957	350	38	their	their	PRON
hassl-2957	350	39	reports	report	NOUN
hassl-2957	350	40	should	should	AUX
hassl-2957	350	41	better	well	ADV
hassl-2957	350	42	represent	represent	VERB
hassl-2957	350	43	financial	financial	ADJ
hassl-2957	350	44	information	information	NOUN
hassl-2957	350	45	in	in	ADP
hassl-2957	350	46	text	text	NOUN
hassl-2957	350	47	and	and	CCONJ
hassl-2957	350	48	numbers	number	NOUN
hassl-2957	350	49	;	;	PUNCT
hassl-2957	350	50	for	for	ADP
hassl-2957	350	51	comparability	comparability	NOUN
hassl-2957	350	52	,	,	PUNCT
hassl-2957	350	53	they	they	PRON
hassl-2957	350	54	need	need	VERB
hassl-2957	350	55	to	to	PART
hassl-2957	350	56	pay	pay	VERB
hassl-2957	350	57	more	more	ADJ
hassl-2957	350	58	attention	attention	NOUN
hassl-2957	350	59	to	to	ADP
hassl-2957	350	60	financial	financial	ADJ
hassl-2957	350	61	information	information	NOUN
hassl-2957	350	62	to	to	PART
hassl-2957	350	63	be	be	AUX
hassl-2957	350	64	compared	compare	VERB
hassl-2957	350	65	with	with	ADP
hassl-2957	350	66	accounts	account	NOUN
hassl-2957	350	67	of	of	ADP
hassl-2957	350	68	any	any	DET
hassl-2957	350	69	period	period	NOUN
hassl-2957	350	70	of	of	ADP
hassl-2957	350	71	the	the	DET
hassl-2957	350	72	same	same	ADJ
hassl-2957	350	73	reporting	reporting	NOUN
hassl-2957	350	74	entity	entity	NOUN
hassl-2957	350	75	to	to	PART
hassl-2957	350	76	be	be	AUX
hassl-2957	350	77	similar	similar	ADJ
hassl-2957	350	78	or	or	CCONJ
hassl-2957	350	79	dissimilar	dissimilar	ADJ
hassl-2957	350	80	to	to	ADP
hassl-2957	350	81	another	another	DET
hassl-2957	350	82	reporting	reporting	NOUN
hassl-2957	350	83	entity	entity	NOUN
hassl-2957	350	84	,	,	PUNCT
hassl-2957	350	85	and	and	CCONJ
hassl-2957	350	86	to	to	PART
hassl-2957	350	87	be	be	AUX
hassl-2957	350	88	comparable	comparable	ADJ
hassl-2957	350	89	to	to	ADP
hassl-2957	350	90	a	a	DET
hassl-2957	350	91	certain	certain	ADJ
hassl-2957	350	92	extent	extent	NOUN
hassl-2957	350	93	with	with	ADP
hassl-2957	350	94	a	a	DET
hassl-2957	350	95	credible	credible	ADJ
hassl-2957	350	96	and	and	CCONJ
hassl-2957	350	97	unbiased	unbiased	ADJ
hassl-2957	350	98	representation	representation	NOUN
hassl-2957	350	99	of	of	ADP
hassl-2957	350	100	the	the	DET
hassl-2957	350	101	phenomena	phenomenon	NOUN
hassl-2957	350	102	associated	associate	VERB
hassl-2957	350	103	with	with	ADP
hassl-2957	350	104	similar	similar	ADJ
hassl-2957	350	105	economic	economic	ADJ
hassl-2957	350	106	decisions	decision	NOUN
hassl-2957	350	107	of	of	ADP
hassl-2957	350	108	another	another	DET
hassl-2957	350	109	reporting	reporting	NOUN
hassl-2957	350	110	entity	entity	NOUN
hassl-2957	350	111	;	;	PUNCT
hassl-2957	350	112	for	for	ADP
hassl-2957	350	113	verifiability	verifiability	NOUN
hassl-2957	350	114	,	,	PUNCT
hassl-2957	350	115	several	several	ADJ
hassl-2957	350	116	knowledgeable	knowledgeable	ADJ
hassl-2957	350	117	and	and	CCONJ
hassl-2957	350	118	independent	independent	ADJ
hassl-2957	350	119	observers	observer	NOUN
hassl-2957	350	120	should	should	AUX
hassl-2957	350	121	come	come	VERB
hassl-2957	350	122	to	to	ADP
hassl-2957	350	123	the	the	DET
hassl-2957	350	124	same	same	ADJ
hassl-2957	350	125	conclusion	conclusion	NOUN
hassl-2957	350	126	when	when	SCONJ
hassl-2957	350	127	they	they	PRON
hassl-2957	350	128	read	read	VERB
hassl-2957	350	129	the	the	DET
hassl-2957	350	130	report	report	NOUN
hassl-2957	350	131	;	;	PUNCT
hassl-2957	350	132	for	for	ADP
hassl-2957	350	133	timeliness	timeliness	NOUN
hassl-2957	350	134	,	,	PUNCT
hassl-2957	350	135	financial	financial	ADJ
hassl-2957	350	136	information	information	NOUN
hassl-2957	350	137	reports	report	NOUN
hassl-2957	350	138	should	should	AUX
hassl-2957	350	139	be	be	AUX
hassl-2957	350	140	delivered	deliver	VERB
hassl-2957	350	141	to	to	ADP
hassl-2957	350	142	relevant	relevant	ADJ
hassl-2957	350	143	agencies	agency	NOUN
hassl-2957	350	144	on	on	ADP
hassl-2957	350	145	time	time	NOUN
hassl-2957	350	146	and	and	CCONJ
hassl-2957	350	147	for	for	ADP
hassl-2957	350	148	understandability	understandability	NOUN
hassl-2957	350	149	,	,	PUNCT
hassl-2957	350	150	financial	financial	ADJ
hassl-2957	350	151	information	information	NOUN
hassl-2957	350	152	should	should	AUX
hassl-2957	350	153	be	be	AUX
hassl-2957	350	154	classified	classify	VERB
hassl-2957	350	155	and	and	CCONJ
hassl-2957	350	156	presented	present	VERB
hassl-2957	350	157	clearly	clearly	ADV
hassl-2957	350	158	and	and	CCONJ
hassl-2957	350	159	concisely	concisely	ADV
hassl-2957	350	160	,	,	PUNCT
hassl-2957	350	161	and	and	CCONJ
hassl-2957	350	162	the	the	DET
hassl-2957	350	163	financial	financial	ADJ
hassl-2957	350	164	reports	report	NOUN
hassl-2957	350	165	should	should	AUX
hassl-2957	350	166	provide	provide	VERB
hassl-2957	350	167	complete	complete	ADJ
hassl-2957	350	168	information	information	NOUN
hassl-2957	350	169	and	and	CCONJ
hassl-2957	350	170	users	user	NOUN
hassl-2957	350	171	should	should	AUX
hassl-2957	350	172	be	be	AUX
hassl-2957	350	173	able	able	ADJ
hassl-2957	350	174	to	to	PART
hassl-2957	350	175	understand	understand	VERB
hassl-2957	350	176	the	the	DET
hassl-2957	350	177	content	content	NOUN
hassl-2957	350	178	and	and	CCONJ
hassl-2957	350	179	apply	apply	VERB
hassl-2957	350	180	it	it	PRON
hassl-2957	350	181	correctly	correctly	ADV
hassl-2957	350	182	.	.	PUNCT
hassl-2957	351	1	4.6	4.6	NUM
hassl-2957	351	2	.	.	PUNCT
hassl-2957	352	1	research	research	NOUN
hassl-2957	352	2	question	question	NOUN
hassl-2957	352	3	5	5	NUM
hassl-2957	352	4	what	what	PRON
hassl-2957	352	5	are	be	AUX
hassl-2957	352	6	the	the	DET
hassl-2957	352	7	business	business	NOUN
hassl-2957	352	8	implications	implication	NOUN
hassl-2957	352	9	to	to	PART
hassl-2957	352	10	be	be	AUX
hassl-2957	352	11	drawn	draw	VERB
hassl-2957	352	12	for	for	ADP
hassl-2957	352	13	growth	growth	NOUN
hassl-2957	352	14	-	-	PUNCT
hassl-2957	352	15	oriented	orient	VERB
hassl-2957	352	16	enterprises	enterprise	NOUN
hassl-2957	352	17	in	in	ADP
hassl-2957	352	18	order	order	NOUN
hassl-2957	352	19	to	to	PART
hassl-2957	352	20	benefit	benefit	VERB
hassl-2957	352	21	business	business	NOUN
hassl-2957	352	22	performance	performance	NOUN
hassl-2957	352	23	and	and	CCONJ
hassl-2957	352	24	economic	economic	ADJ
hassl-2957	352	25	decisions?business	decisions?business	NOUN
hassl-2957	352	26	implications	implication	NOUN
hassl-2957	352	27	for	for	ADP
hassl-2957	352	28	growth	growth	NOUN
hassl-2957	352	29	-	-	PUNCT
hassl-2957	352	30	oriented	orient	VERB
hassl-2957	352	31	enterprises	enterprise	NOUN
hassl-2957	352	32	can	can	AUX
hassl-2957	352	33	be	be	AUX
hassl-2957	352	34	drawn	draw	VERB
hassl-2957	352	35	from	from	ADP
hassl-2957	352	36	the	the	DET
hassl-2957	352	37	opinions	opinion	NOUN
hassl-2957	352	38	of	of	ADP
hassl-2957	352	39	experts	expert	NOUN
hassl-2957	352	40	as	as	SCONJ
hassl-2957	352	41	summarized	summarize	VERB
hassl-2957	352	42	below	below	ADP
hassl-2957	352	43	:	:	PUNCT
hassl-2957	352	44	table	table	NOUN
hassl-2957	352	45	8	8	NUM
hassl-2957	352	46	shows	show	VERB
hassl-2957	352	47	the	the	DET
hassl-2957	352	48	experts	expert	NOUN
hassl-2957	352	49	’	’	PART
hassl-2957	352	50	opinions	opinion	NOUN
hassl-2957	352	51	on	on	ADP
hassl-2957	352	52	accountant	accountant	NOUN
hassl-2957	352	53	competencies	competency	NOUN
hassl-2957	352	54	and	and	CCONJ
hassl-2957	352	55	financial	financial	ADJ
hassl-2957	352	56	report	report	NOUN
hassl-2957	352	57	quality	quality	NOUN
hassl-2957	352	58	.	.	PUNCT
hassl-2957	353	1	their	their	PRON
hassl-2957	353	2	opinions	opinion	NOUN
hassl-2957	353	3	involve	involve	VERB
hassl-2957	353	4	suggestions	suggestion	NOUN
hassl-2957	353	5	for	for	ADP
hassl-2957	353	6	professional	professional	ADJ
hassl-2957	353	7	knowledge	knowledge	NOUN
hassl-2957	353	8	(	(	PUNCT
hassl-2957	353	9	namely	namely	ADV
hassl-2957	353	10	economics	economic	NOUN
hassl-2957	353	11	,	,	PUNCT
hassl-2957	353	12	taxation	taxation	NOUN
hassl-2957	353	13	and	and	CCONJ
hassl-2957	353	14	business	business	NOUN
hassl-2957	353	15	laws	law	NOUN
hassl-2957	353	16	and	and	CCONJ
hassl-2957	353	17	regulations	regulation	NOUN
hassl-2957	353	18	)	)	PUNCT
hassl-2957	353	19	,	,	PUNCT
hassl-2957	353	20	professional	professional	ADJ
hassl-2957	353	21	ethics	ethic	NOUN
hassl-2957	353	22	(	(	PUNCT
hassl-2957	353	23	namely	namely	ADV
hassl-2957	353	24	finance	finance	NOUN
hassl-2957	353	25	and	and	CCONJ
hassl-2957	353	26	financial	financial	ADJ
hassl-2957	353	27	management	management	NOUN
hassl-2957	353	28	)	)	PUNCT
hassl-2957	353	29	,	,	PUNCT
hassl-2957	353	30	operational	operational	ADJ
hassl-2957	353	31	skills	skill	NOUN
hassl-2957	353	32	(	(	PUNCT
hassl-2957	353	33	namely	namely	ADV
hassl-2957	353	34	financial	financial	ADJ
hassl-2957	353	35	reporting	reporting	NOUN
hassl-2957	353	36	skills	skill	NOUN
hassl-2957	353	37	)	)	PUNCT
hassl-2957	353	38	,	,	PUNCT
hassl-2957	353	39	organizational	organizational	ADJ
hassl-2957	353	40	management	management	NOUN
hassl-2957	353	41	skills	skill	NOUN
hassl-2957	353	42	(	(	PUNCT
hassl-2957	353	43	such	such	ADJ
hassl-2957	353	44	as	as	ADP
hassl-2957	353	45	business	business	NOUN
hassl-2957	353	46	and	and	CCONJ
hassl-2957	353	47	organizational	organizational	ADJ
hassl-2957	353	48	environment	environment	NOUN
hassl-2957	353	49	)	)	PUNCT
hassl-2957	353	50	and	and	CCONJ
hassl-2957	353	51	adaptive	adaptive	ADJ
hassl-2957	353	52	skills	skill	NOUN
hassl-2957	353	53	for	for	ADP
hassl-2957	353	54	the	the	DET
hassl-2957	353	55	digital	digital	ADJ
hassl-2957	353	56	age	age	NOUN
hassl-2957	353	57	(	(	PUNCT
hassl-2957	353	58	namely	namely	ADV
hassl-2957	353	59	information	information	NOUN
hassl-2957	353	60	technology	technology	NOUN
hassl-2957	353	61	)	)	PUNCT
hassl-2957	353	62	.	.	PUNCT
hassl-2957	354	1	also	also	ADV
hassl-2957	354	2	,	,	PUNCT
hassl-2957	354	3	their	their	PRON
hassl-2957	354	4	suggestions	suggestion	NOUN
hassl-2957	354	5	for	for	ADP
hassl-2957	354	6	financial	financial	ADJ
hassl-2957	354	7	report	report	NOUN
hassl-2957	354	8	quality	quality	NOUN
hassl-2957	354	9	include	include	VERB
hassl-2957	354	10	the	the	DET
hassl-2957	354	11	issues	issue	NOUN
hassl-2957	354	12	of	of	ADP
hassl-2957	354	13	relevance	relevance	NOUN
hassl-2957	354	14	to	to	ADP
hassl-2957	354	15	decision	decision	NOUN
hassl-2957	354	16	-	-	PUNCT
hassl-2957	354	17	making	making	NOUN
hassl-2957	354	18	(	(	PUNCT
hassl-2957	354	19	namely	namely	ADV
hassl-2957	354	20	objectives	objective	NOUN
hassl-2957	354	21	,	,	PUNCT
hassl-2957	354	22	procedures	procedure	NOUN
hassl-2957	354	23	and	and	CCONJ
hassl-2957	354	24	methods	method	NOUN
hassl-2957	354	25	)	)	PUNCT
hassl-2957	354	26	,	,	PUNCT
hassl-2957	354	27	credibility	credibility	NOUN
hassl-2957	354	28	(	(	PUNCT
hassl-2957	354	29	namely	namely	ADV
hassl-2957	354	30	assurance	assurance	NOUN
hassl-2957	354	31	and	and	CCONJ
hassl-2957	354	32	audit	audit	NOUN
hassl-2957	354	33	)	)	PUNCT
hassl-2957	354	34	and	and	CCONJ
hassl-2957	354	35	verifiability	verifiability	NOUN
hassl-2957	354	36	(	(	PUNCT
hassl-2957	354	37	namely	namely	ADV
hassl-2957	354	38	governance	governance	NOUN
hassl-2957	354	39	,	,	PUNCT
hassl-2957	354	40	risk	risk	NOUN
hassl-2957	354	41	management	management	NOUN
hassl-2957	354	42	and	and	CCONJ
hassl-2957	354	43	internal	internal	ADJ
hassl-2957	354	44	control	control	NOUN
hassl-2957	354	45	)	)	PUNCT
hassl-2957	354	46	.	.	PUNCT
hassl-2957	355	1	humanities	humanity	NOUN
hassl-2957	355	2	and	and	CCONJ
hassl-2957	355	3	social	social	ADJ
hassl-2957	355	4	sciences	science	NOUN
hassl-2957	355	5	letters	letter	NOUN
hassl-2957	355	6	,	,	PUNCT
hassl-2957	355	7	2022	2022	NUM
hassl-2957	355	8	,	,	PUNCT
hassl-2957	355	9	10(2	10(2	NUM
hassl-2957	355	10	):	):	PUNCT
hassl-2957	355	11	103	103	NUM
hassl-2957	355	12	-	-	SYM
hassl-2957	355	13	126	126	NUM
hassl-2957	355	14	119	119	NUM
hassl-2957	355	15	©	©	PROPN
hassl-2957	355	16	2022	2022	NUM
hassl-2957	355	17	conscientia	conscientia	PROPN
hassl-2957	355	18	beam	beam	PROPN
hassl-2957	355	19	.	.	PUNCT
hassl-2957	356	1	all	all	DET
hassl-2957	356	2	rights	right	NOUN
hassl-2957	356	3	reserved	reserve	VERB
hassl-2957	356	4	.	.	PUNCT
hassl-2957	357	1	table	table	NOUN
hassl-2957	357	2	8	8	NUM
hassl-2957	357	3	.	.	PUNCT
hassl-2957	358	1	a	a	DET
hassl-2957	358	2	summary	summary	NOUN
hassl-2957	358	3	of	of	ADP
hassl-2957	358	4	experts	expert	NOUN
hassl-2957	358	5	’	’	PART
hassl-2957	358	6	opinions	opinion	NOUN
hassl-2957	358	7	on	on	ADP
hassl-2957	358	8	accountant	accountant	NOUN
hassl-2957	358	9	competencies	competency	NOUN
hassl-2957	358	10	and	and	CCONJ
hassl-2957	358	11	financial	financial	ADJ
hassl-2957	358	12	report	report	NOUN
hassl-2957	358	13	quality	quality	NOUN
hassl-2957	358	14	.	.	PUNCT
hassl-2957	359	1	accountant	accountant	NOUN
hassl-2957	359	2	competencies	competency	NOUN
hassl-2957	359	3	professional	professional	ADJ
hassl-2957	359	4	knowledge	knowledge	NOUN
hassl-2957	359	5	professional	professional	ADJ
hassl-2957	359	6	ethics	ethic	NOUN
hassl-2957	359	7	operational	operational	ADJ
hassl-2957	359	8	skills	skill	NOUN
hassl-2957	359	9	organizational	organizational	ADJ
hassl-2957	359	10	management	management	NOUN
hassl-2957	359	11	skills	skill	VERB
hassl-2957	359	12	adaptive	adaptive	ADJ
hassl-2957	359	13	skills	skill	NOUN
hassl-2957	359	14	for	for	ADP
hassl-2957	359	15	the	the	DET
hassl-2957	359	16	digital	digital	ADJ
hassl-2957	359	17	age	age	NOUN
hassl-2957	359	18	•	•	NUM
hassl-2957	359	19	economics	economics	NOUN
hassl-2957	359	20	•	•	NOUN
hassl-2957	359	21	taxation	taxation	NOUN
hassl-2957	359	22	•	•	NOUN
hassl-2957	359	23	business	business	NOUN
hassl-2957	359	24	laws	law	NOUN
hassl-2957	359	25	and	and	CCONJ
hassl-2957	359	26	regulations	regulation	NOUN
hassl-2957	359	27	•	•	NUM
hassl-2957	359	28	finance	finance	NOUN
hassl-2957	359	29	and	and	CCONJ
hassl-2957	359	30	financial	financial	ADJ
hassl-2957	359	31	management	management	NOUN
hassl-2957	359	32	•	•	ADP
hassl-2957	359	33	financial	financial	ADJ
hassl-2957	359	34	accounting	accounting	NOUN
hassl-2957	359	35	and	and	CCONJ
hassl-2957	359	36	reporting	report	VERB
hassl-2957	359	37	•	•	NOUN
hassl-2957	359	38	business	business	NOUN
hassl-2957	359	39	and	and	CCONJ
hassl-2957	359	40	organizational	organizational	ADJ
hassl-2957	359	41	environment	environment	NOUN
hassl-2957	359	42	•	•	NOUN
hassl-2957	359	43	information	information	NOUN
hassl-2957	359	44	technology	technology	NOUN
hassl-2957	359	45	•	•	NOUN
hassl-2957	359	46	information	information	NOUN
hassl-2957	359	47	technologyincorporating	technologyincorporate	VERB
hassl-2957	359	48	business	business	NOUN
hassl-2957	359	49	strategy	strategy	NOUN
hassl-2957	359	50	and	and	CCONJ
hassl-2957	359	51	management	management	NOUN
hassl-2957	359	52	financial	financial	ADJ
hassl-2957	359	53	report	report	NOUN
hassl-2957	359	54	quality	quality	NOUN
hassl-2957	359	55	relevance	relevance	NOUN
hassl-2957	359	56	to	to	ADP
hassl-2957	359	57	decision	decision	NOUN
hassl-2957	359	58	-	-	PUNCT
hassl-2957	359	59	making	make	VERB
hassl-2957	359	60	credibility	credibility	NOUN
hassl-2957	359	61	verifiability	verifiability	NOUN
hassl-2957	359	62	•	•	NOUN
hassl-2957	359	63	objectives	objective	NOUN
hassl-2957	359	64	,	,	PUNCT
hassl-2957	359	65	procedures	procedure	NOUN
hassl-2957	359	66	and	and	CCONJ
hassl-2957	359	67	methods	method	NOUN
hassl-2957	359	68	•	•	NUM
hassl-2957	359	69	audit	audit	NOUN
hassl-2957	359	70	and	and	CCONJ
hassl-2957	359	71	assurance	assurance	NOUN
hassl-2957	359	72	•	•	NOUN
hassl-2957	359	73	governance	governance	NOUN
hassl-2957	359	74	,	,	PUNCT
hassl-2957	359	75	risk	risk	NOUN
hassl-2957	359	76	management	management	NOUN
hassl-2957	359	77	and	and	CCONJ
hassl-2957	359	78	internal	internal	ADJ
hassl-2957	359	79	control	control	NOUN
hassl-2957	359	80	based	base	VERB
hassl-2957	359	81	on	on	ADP
hassl-2957	359	82	the	the	DET
hassl-2957	359	83	information	information	NOUN
hassl-2957	359	84	given	give	VERB
hassl-2957	359	85	in	in	ADP
hassl-2957	359	86	table	table	NOUN
hassl-2957	359	87	8	8	NUM
hassl-2957	359	88	,	,	PUNCT
hassl-2957	359	89	it	it	PRON
hassl-2957	359	90	can	can	AUX
hassl-2957	359	91	be	be	AUX
hassl-2957	359	92	concluded	conclude	VERB
hassl-2957	359	93	that	that	SCONJ
hassl-2957	359	94	several	several	ADJ
hassl-2957	359	95	accountant	accountant	NOUN
hassl-2957	359	96	competencies	competency	NOUN
hassl-2957	359	97	need	need	VERB
hassl-2957	359	98	to	to	PART
hassl-2957	359	99	be	be	AUX
hassl-2957	359	100	enhanced	enhance	VERB
hassl-2957	359	101	.	.	PUNCT
hassl-2957	360	1	professional	professional	ADJ
hassl-2957	360	2	knowledge	knowledge	NOUN
hassl-2957	360	3	,	,	PUNCT
hassl-2957	360	4	for	for	ADP
hassl-2957	360	5	example	example	NOUN
hassl-2957	360	6	,	,	PUNCT
hassl-2957	360	7	as	as	SCONJ
hassl-2957	360	8	noted	note	VERB
hassl-2957	360	9	by	by	ADP
hassl-2957	360	10	several	several	ADJ
hassl-2957	360	11	experts	expert	NOUN
hassl-2957	360	12	,	,	PUNCT
hassl-2957	360	13	refers	refer	VERB
hassl-2957	360	14	to	to	ADP
hassl-2957	360	15	“	"	PUNCT
hassl-2957	360	16	paying	pay	VERB
hassl-2957	360	17	more	more	ADJ
hassl-2957	360	18	attention	attention	NOUN
hassl-2957	360	19	to	to	ADP
hassl-2957	360	20	economics	economic	NOUN
hassl-2957	360	21	such	such	ADJ
hassl-2957	360	22	as	as	ADP
hassl-2957	360	23	microeconomics	microeconomics	NOUN
hassl-2957	360	24	and	and	CCONJ
hassl-2957	360	25	macroeconomics	macroeconomic	NOUN
hassl-2957	360	26	,	,	PUNCT
hassl-2957	360	27	impacts	impact	NOUN
hassl-2957	360	28	of	of	ADP
hassl-2957	360	29	changes	change	NOUN
hassl-2957	360	30	in	in	ADP
hassl-2957	360	31	macroeconomic	macroeconomic	ADJ
hassl-2957	360	32	indicators	indicator	NOUN
hassl-2957	360	33	and	and	CCONJ
hassl-2957	360	34	various	various	ADJ
hassl-2957	360	35	types	type	NOUN
hassl-2957	360	36	of	of	ADP
hassl-2957	360	37	market	market	NOUN
hassl-2957	360	38	structures	structure	NOUN
hassl-2957	360	39	including	include	VERB
hassl-2957	360	40	complete	complete	ADJ
hassl-2957	360	41	competition	competition	NOUN
hassl-2957	360	42	,	,	PUNCT
hassl-2957	360	43	monopoly	monopoly	NOUN
hassl-2957	360	44	and	and	CCONJ
hassl-2957	360	45	oligopoly	oligopoly	NOUN
hassl-2957	360	46	.	.	PUNCT
hassl-2957	360	47	”	"	PUNCT
hassl-2957	361	1	expert	expert	NOUN
hassl-2957	361	2	advice	advice	NOUN
hassl-2957	361	3	offered	offer	VERB
hassl-2957	361	4	on	on	ADP
hassl-2957	361	5	taxation	taxation	NOUN
hassl-2957	361	6	is	be	AUX
hassl-2957	361	7	that	that	SCONJ
hassl-2957	361	8	“	"	PUNCT
hassl-2957	361	9	requirements	requirement	NOUN
hassl-2957	361	10	and	and	CCONJ
hassl-2957	361	11	implementation	implementation	NOUN
hassl-2957	361	12	of	of	ADP
hassl-2957	361	13	the	the	DET
hassl-2957	361	14	country	country	NOUN
hassl-2957	361	15	's	's	PART
hassl-2957	361	16	tax	tax	NOUN
hassl-2957	361	17	collection	collection	NOUN
hassl-2957	361	18	system	system	NOUN
hassl-2957	361	19	and	and	CCONJ
hassl-2957	361	20	analysis	analysis	NOUN
hassl-2957	361	21	of	of	ADP
hassl-2957	361	22	tax	tax	NOUN
hassl-2957	361	23	issues	issue	NOUN
hassl-2957	361	24	related	relate	VERB
hassl-2957	361	25	to	to	ADP
hassl-2957	361	26	uncomplicated	uncomplicated	ADJ
hassl-2957	361	27	international	international	ADJ
hassl-2957	361	28	trade	trade	NOUN
hassl-2957	361	29	transactions	transaction	NOUN
hassl-2957	361	30	are	be	AUX
hassl-2957	361	31	essential	essential	ADJ
hassl-2957	361	32	knowledge	knowledge	NOUN
hassl-2957	361	33	for	for	ADP
hassl-2957	361	34	accounting	accounting	NOUN
hassl-2957	361	35	professionals	professional	NOUN
hassl-2957	361	36	.	.	PUNCT
hassl-2957	361	37	”	"	PUNCT
hassl-2957	362	1	business	business	NOUN
hassl-2957	362	2	laws	law	NOUN
hassl-2957	362	3	and	and	CCONJ
hassl-2957	362	4	regulations	regulation	NOUN
hassl-2957	362	5	like	like	ADP
hassl-2957	362	6	the	the	DET
hassl-2957	362	7	ones	one	NOUN
hassl-2957	362	8	that	that	PRON
hassl-2957	362	9	govern	govern	VERB
hassl-2957	362	10	different	different	ADJ
hassl-2957	362	11	forms	form	NOUN
hassl-2957	362	12	of	of	ADP
hassl-2957	362	13	business	business	NOUN
hassl-2957	362	14	and	and	CCONJ
hassl-2957	362	15	the	the	DET
hassl-2957	362	16	ones	one	NOUN
hassl-2957	362	17	that	that	PRON
hassl-2957	362	18	are	be	AUX
hassl-2957	362	19	related	relate	VERB
hassl-2957	362	20	to	to	ADP
hassl-2957	362	21	the	the	DET
hassl-2957	362	22	working	work	VERB
hassl-2957	362	23	environment	environment	NOUN
hassl-2957	362	24	of	of	ADP
hassl-2957	362	25	professional	professional	ADJ
hassl-2957	362	26	accountants	accountant	NOUN
hassl-2957	362	27	should	should	AUX
hassl-2957	362	28	also	also	ADV
hassl-2957	362	29	be	be	AUX
hassl-2957	362	30	taken	take	VERB
hassl-2957	362	31	into	into	ADP
hassl-2957	362	32	consideration	consideration	NOUN
hassl-2957	362	33	.	.	PUNCT
hassl-2957	363	1	additionally	additionally	ADV
hassl-2957	363	2	,	,	PUNCT
hassl-2957	363	3	on	on	ADP
hassl-2957	363	4	professional	professional	ADJ
hassl-2957	363	5	ethics	ethic	NOUN
hassl-2957	363	6	,	,	PUNCT
hassl-2957	363	7	professional	professional	ADJ
hassl-2957	363	8	accountants	accountant	NOUN
hassl-2957	363	9	agree	agree	VERB
hassl-2957	363	10	that	that	SCONJ
hassl-2957	363	11	finance	finance	NOUN
hassl-2957	363	12	and	and	CCONJ
hassl-2957	363	13	financial	financial	ADJ
hassl-2957	363	14	management	management	NOUN
hassl-2957	363	15	can	can	AUX
hassl-2957	363	16	help	help	VERB
hassl-2957	363	17	improve	improve	VERB
hassl-2957	363	18	accountant	accountant	NOUN
hassl-2957	363	19	competencies	competency	NOUN
hassl-2957	363	20	.	.	PUNCT
hassl-2957	364	1	in	in	ADP
hassl-2957	364	2	reporting	reporting	NOUN
hassl-2957	364	3	,	,	PUNCT
hassl-2957	364	4	accountants	accountant	NOUN
hassl-2957	364	5	should	should	AUX
hassl-2957	364	6	remind	remind	VERB
hassl-2957	364	7	themselves	themselves	PRON
hassl-2957	364	8	of	of	ADP
hassl-2957	364	9	these	these	DET
hassl-2957	364	10	issues	issue	NOUN
hassl-2957	364	11	:	:	PUNCT
hassl-2957	364	12	(	(	PUNCT
hassl-2957	364	13	a	a	X
hassl-2957	364	14	)	)	PUNCT
hassl-2957	364	15	comparing	compare	VERB
hassl-2957	364	16	various	various	ADJ
hassl-2957	364	17	funding	funding	NOUN
hassl-2957	364	18	sources	source	NOUN
hassl-2957	364	19	available	available	ADJ
hassl-2957	364	20	to	to	ADP
hassl-2957	364	21	the	the	DET
hassl-2957	364	22	organization	organization	NOUN
hassl-2957	364	23	,	,	PUNCT
hassl-2957	364	24	including	include	VERB
hassl-2957	364	25	financial	financial	ADJ
hassl-2957	364	26	instruments	instrument	NOUN
hassl-2957	364	27	,	,	PUNCT
hassl-2957	364	28	bond	bond	NOUN
hassl-2957	364	29	markets	market	NOUN
hassl-2957	364	30	,	,	PUNCT
hassl-2957	364	31	financing	financing	NOUN
hassl-2957	364	32	from	from	ADP
hassl-2957	364	33	banks	bank	NOUN
hassl-2957	364	34	,	,	PUNCT
hassl-2957	364	35	government	government	NOUN
hassl-2957	364	36	bond	bond	NOUN
hassl-2957	364	37	markets	market	NOUN
hassl-2957	364	38	and	and	CCONJ
hassl-2957	364	39	equity	equity	NOUN
hassl-2957	364	40	markets	market	NOUN
hassl-2957	364	41	,	,	PUNCT
hassl-2957	364	42	(	(	PUNCT
hassl-2957	364	43	b	b	X
hassl-2957	364	44	)	)	PUNCT
hassl-2957	364	45	analyzing	analyze	VERB
hassl-2957	364	46	the	the	DET
hassl-2957	364	47	cash	cash	NOUN
hassl-2957	364	48	flow	flow	NOUN
hassl-2957	364	49	and	and	CCONJ
hassl-2957	364	50	working	work	VERB
hassl-2957	364	51	capital	capital	NOUN
hassl-2957	364	52	requirements	requirement	NOUN
hassl-2957	364	53	of	of	ADP
hassl-2957	364	54	the	the	DET
hassl-2957	364	55	organization	organization	NOUN
hassl-2957	364	56	,	,	PUNCT
hassl-2957	364	57	(	(	PUNCT
hassl-2957	364	58	c	c	X
hassl-2957	364	59	)	)	PUNCT
hassl-2957	364	60	analyzing	analyze	VERB
hassl-2957	364	61	the	the	DET
hassl-2957	364	62	current	current	ADJ
hassl-2957	364	63	and	and	CCONJ
hassl-2957	364	64	prospective	prospective	ADJ
hassl-2957	364	65	financial	financial	ADJ
hassl-2957	364	66	position	position	NOUN
hassl-2957	364	67	of	of	ADP
hassl-2957	364	68	the	the	DET
hassl-2957	364	69	organization	organization	NOUN
hassl-2957	364	70	using	use	VERB
hassl-2957	364	71	ratio	ratio	NOUN
hassl-2957	364	72	analysis	analysis	NOUN
hassl-2957	364	73	,	,	PUNCT
hassl-2957	364	74	trend	trend	NOUN
hassl-2957	364	75	analysis	analysis	NOUN
hassl-2957	364	76	and	and	CCONJ
hassl-2957	364	77	cash	cash	NOUN
hassl-2957	364	78	flow	flow	NOUN
hassl-2957	364	79	analysis	analysis	NOUN
hassl-2957	364	80	,	,	PUNCT
hassl-2957	364	81	(	(	PUNCT
hassl-2957	364	82	d	d	X
hassl-2957	364	83	)	)	PUNCT
hassl-2957	364	84	assessing	assess	VERB
hassl-2957	364	85	suitability	suitability	NOUN
hassl-2957	364	86	of	of	ADP
hassl-2957	364	87	various	various	ADJ
hassl-2957	364	88	elements	element	NOUN
hassl-2957	364	89	used	use	VERB
hassl-2957	364	90	in	in	ADP
hassl-2957	364	91	calculating	calculate	VERB
hassl-2957	364	92	the	the	DET
hassl-2957	364	93	cost	cost	NOUN
hassl-2957	364	94	of	of	ADP
hassl-2957	364	95	capital	capital	NOUN
hassl-2957	364	96	of	of	ADP
hassl-2957	364	97	the	the	DET
hassl-2957	364	98	organization	organization	NOUN
hassl-2957	364	99	,	,	PUNCT
hassl-2957	364	100	(	(	PUNCT
hassl-2957	364	101	e	e	NOUN
hassl-2957	364	102	)	)	PUNCT
hassl-2957	364	103	applying	apply	VERB
hassl-2957	364	104	various	various	ADJ
hassl-2957	364	105	investment	investment	NOUN
hassl-2957	364	106	budgeting	budgeting	NOUN
hassl-2957	364	107	techniques	technique	NOUN
hassl-2957	364	108	in	in	ADP
hassl-2957	364	109	evaluating	evaluate	VERB
hassl-2957	364	110	investment	investment	NOUN
hassl-2957	364	111	decisions	decision	NOUN
hassl-2957	364	112	and	and	CCONJ
hassl-2957	364	113	(	(	PUNCT
hassl-2957	364	114	f	f	X
hassl-2957	364	115	)	)	PUNCT
hassl-2957	364	116	explaining	explain	VERB
hassl-2957	364	117	the	the	DET
hassl-2957	364	118	method	method	NOUN
hassl-2957	364	119	of	of	ADP
hassl-2957	364	120	valuation	valuation	NOUN
hassl-2957	364	121	using	use	VERB
hassl-2957	364	122	the	the	DET
hassl-2957	364	123	income	income	NOUN
hassl-2957	364	124	method	method	NOUN
hassl-2957	364	125	,	,	PUNCT
hassl-2957	364	126	asset	asset	NOUN
hassl-2957	364	127	method	method	NOUN
hassl-2957	364	128	and	and	CCONJ
hassl-2957	364	129	the	the	DET
hassl-2957	364	130	market	market	NOUN
hassl-2957	364	131	value	value	NOUN
hassl-2957	364	132	method	method	NOUN
hassl-2957	364	133	for	for	ADP
hassl-2957	364	134	business	business	NOUN
hassl-2957	364	135	planning	planning	NOUN
hassl-2957	364	136	,	,	PUNCT
hassl-2957	364	137	investment	investment	NOUN
hassl-2957	364	138	decisions	decision	NOUN
hassl-2957	364	139	and	and	CCONJ
hassl-2957	364	140	long	long	ADJ
hassl-2957	364	141	-	-	PUNCT
hassl-2957	364	142	term	term	NOUN
hassl-2957	364	143	financial	financial	ADJ
hassl-2957	364	144	management	management	NOUN
hassl-2957	364	145	.	.	PUNCT
hassl-2957	365	1	in	in	ADP
hassl-2957	365	2	addition	addition	NOUN
hassl-2957	365	3	,	,	PUNCT
hassl-2957	365	4	the	the	DET
hassl-2957	365	5	following	follow	VERB
hassl-2957	365	6	are	be	AUX
hassl-2957	365	7	suggestions	suggestion	NOUN
hassl-2957	365	8	on	on	ADP
hassl-2957	365	9	operational	operational	ADJ
hassl-2957	365	10	skills	skill	NOUN
hassl-2957	365	11	,	,	PUNCT
hassl-2957	365	12	specifically	specifically	ADV
hassl-2957	365	13	focusing	focus	VERB
hassl-2957	365	14	on	on	ADP
hassl-2957	365	15	financial	financial	ADJ
hassl-2957	365	16	accounting	accounting	NOUN
hassl-2957	365	17	and	and	CCONJ
hassl-2957	365	18	financial	financial	ADJ
hassl-2957	365	19	reporting	reporting	NOUN
hassl-2957	365	20	of	of	ADP
hassl-2957	365	21	these	these	DET
hassl-2957	365	22	issues	issue	NOUN
hassl-2957	365	23	:	:	PUNCT
hassl-2957	365	24	(	(	PUNCT
hassl-2957	365	25	a	a	X
hassl-2957	365	26	)	)	PUNCT
hassl-2957	365	27	applying	apply	VERB
hassl-2957	365	28	principles	principle	NOUN
hassl-2957	365	29	to	to	ADP
hassl-2957	365	30	transactions	transaction	NOUN
hassl-2957	365	31	,	,	PUNCT
hassl-2957	365	32	(	(	PUNCT
hassl-2957	365	33	b	b	X
hassl-2957	365	34	)	)	PUNCT
hassl-2957	365	35	applying	apply	VERB
hassl-2957	365	36	international	international	ADJ
hassl-2957	365	37	financial	financial	ADJ
hassl-2957	365	38	reporting	reporting	NOUN
hassl-2957	365	39	standards	standard	NOUN
hassl-2957	365	40	(	(	PUNCT
hassl-2957	365	41	ifrss	ifrss	NOUN
hassl-2957	365	42	)	)	PUNCT
hassl-2957	365	43	or	or	CCONJ
hassl-2957	365	44	other	other	ADJ
hassl-2957	365	45	relevant	relevant	ADJ
hassl-2957	365	46	standards	standard	NOUN
hassl-2957	365	47	,	,	PUNCT
hassl-2957	365	48	(	(	PUNCT
hassl-2957	365	49	c	c	X
hassl-2957	365	50	)	)	PUNCT
hassl-2957	365	51	evaluating	evaluate	VERB
hassl-2957	365	52	suitability	suitability	NOUN
hassl-2957	365	53	of	of	ADP
hassl-2957	365	54	policies	policy	NOUN
hassl-2957	365	55	used	use	VERB
hassl-2957	365	56	in	in	ADP
hassl-2957	365	57	the	the	DET
hassl-2957	365	58	preparation	preparation	NOUN
hassl-2957	365	59	of	of	ADP
hassl-2957	365	60	financial	financial	ADJ
hassl-2957	365	61	statements	statement	NOUN
hassl-2957	365	62	,	,	PUNCT
hassl-2957	365	63	(	(	PUNCT
hassl-2957	365	64	d	d	X
hassl-2957	365	65	)	)	PUNCT
hassl-2957	365	66	consolidating	consolidate	VERB
hassl-2957	365	67	financial	financial	ADJ
hassl-2957	365	68	statements	statement	NOUN
hassl-2957	365	69	in	in	ADP
hassl-2957	365	70	accordance	accordance	NOUN
hassl-2957	365	71	with	with	ADP
hassl-2957	365	72	other	other	ADJ
hassl-2957	365	73	standards	standard	NOUN
hassl-2957	365	74	,	,	PUNCT
hassl-2957	365	75	(	(	PUNCT
hassl-2957	365	76	e	e	NOUN
hassl-2957	365	77	)	)	PUNCT
hassl-2957	365	78	interpreting	interpret	VERB
hassl-2957	365	79	financial	financial	ADJ
hassl-2957	365	80	statements	statement	NOUN
hassl-2957	365	81	and	and	CCONJ
hassl-2957	365	82	related	related	ADJ
hassl-2957	365	83	disclosures	disclosure	NOUN
hassl-2957	365	84	and	and	CCONJ
hassl-2957	365	85	(	(	PUNCT
hassl-2957	365	86	f	f	X
hassl-2957	365	87	)	)	PUNCT
hassl-2957	365	88	interpretation	interpretation	NOUN
hassl-2957	365	89	of	of	ADP
hassl-2957	365	90	reports	report	NOUN
hassl-2957	365	91	,	,	PUNCT
hassl-2957	365	92	including	include	VERB
hassl-2957	365	93	non	non	ADJ
hassl-2957	365	94	-	-	ADJ
hassl-2957	365	95	financial	financial	ADJ
hassl-2957	365	96	information	information	NOUN
hassl-2957	365	97	such	such	ADJ
hassl-2957	365	98	as	as	ADP
hassl-2957	365	99	integrated	integrated	ADJ
hassl-2957	365	100	reports	report	NOUN
hassl-2957	365	101	.	.	PUNCT
hassl-2957	366	1	moreover	moreover	ADV
hassl-2957	366	2	,	,	PUNCT
hassl-2957	366	3	on	on	ADP
hassl-2957	366	4	organizational	organizational	ADJ
hassl-2957	366	5	management	management	NOUN
hassl-2957	366	6	skills	skill	NOUN
hassl-2957	366	7	,	,	PUNCT
hassl-2957	366	8	business	business	NOUN
hassl-2957	366	9	and	and	CCONJ
hassl-2957	366	10	organizational	organizational	ADJ
hassl-2957	366	11	environments	environment	NOUN
hassl-2957	366	12	should	should	AUX
hassl-2957	366	13	also	also	ADV
hassl-2957	366	14	be	be	AUX
hassl-2957	366	15	taken	take	VERB
hassl-2957	366	16	into	into	ADP
hassl-2957	366	17	account	account	NOUN
hassl-2957	366	18	;	;	PUNCT
hassl-2957	366	19	as	as	SCONJ
hassl-2957	366	20	suggested	suggest	VERB
hassl-2957	366	21	by	by	ADP
hassl-2957	366	22	professional	professional	ADJ
hassl-2957	366	23	accountants	accountant	NOUN
hassl-2957	366	24	“	"	PUNCT
hassl-2957	366	25	the	the	DET
hassl-2957	366	26	business	business	NOUN
hassl-2957	366	27	needs	need	VERB
hassl-2957	366	28	to	to	PART
hassl-2957	366	29	include	include	VERB
hassl-2957	366	30	the	the	DET
hassl-2957	366	31	condition	condition	NOUN
hassl-2957	366	32	in	in	ADP
hassl-2957	366	33	which	which	PRON
hassl-2957	366	34	the	the	DET
hassl-2957	366	35	organization	organization	NOUN
hassl-2957	366	36	operates	operate	VERB
hassl-2957	366	37	,	,	PUNCT
hassl-2957	366	38	which	which	PRON
hassl-2957	366	39	includes	include	VERB
hassl-2957	366	40	the	the	DET
hassl-2957	366	41	legal	legal	ADJ
hassl-2957	366	42	,	,	PUNCT
hassl-2957	366	43	technical	technical	ADJ
hassl-2957	366	44	and	and	CCONJ
hassl-2957	366	45	economic	economic	ADJ
hassl-2957	366	46	drivers	driver	NOUN
hassl-2957	366	47	,	,	PUNCT
hassl-2957	366	48	and	and	CCONJ
hassl-2957	366	49	analyze	analyze	VERB
hassl-2957	366	50	the	the	DET
hassl-2957	366	51	characteristics	characteristic	NOUN
hassl-2957	366	52	of	of	ADP
hassl-2957	366	53	the	the	DET
hassl-2957	366	54	global	global	ADJ
hassl-2957	366	55	environment	environment	NOUN
hassl-2957	366	56	that	that	PRON
hassl-2957	366	57	affect	affect	VERB
hassl-2957	366	58	trade	trade	NOUN
hassl-2957	366	59	and	and	CCONJ
hassl-2957	366	60	finance	finance	NOUN
hassl-2957	366	61	”	"	PUNCT
hassl-2957	366	62	.	.	PUNCT
hassl-2957	367	1	furthermore	furthermore	ADV
hassl-2957	367	2	,	,	PUNCT
hassl-2957	367	3	“	"	PUNCT
hassl-2957	367	4	identifying	identify	VERB
hassl-2957	367	5	key	key	ADJ
hassl-2957	367	6	aspects	aspect	NOUN
hassl-2957	367	7	of	of	ADP
hassl-2957	367	8	globalization	globalization	NOUN
hassl-2957	367	9	,	,	PUNCT
hassl-2957	367	10	including	include	VERB
hassl-2957	367	11	the	the	DET
hassl-2957	367	12	role	role	NOUN
hassl-2957	367	13	of	of	ADP
hassl-2957	367	14	multinational	multinational	ADJ
hassl-2957	367	15	businesses	business	NOUN
hassl-2957	367	16	and	and	CCONJ
hassl-2957	367	17	emerging	emerge	VERB
hassl-2957	367	18	markets	market	NOUN
hassl-2957	367	19	is	be	AUX
hassl-2957	367	20	also	also	ADV
hassl-2957	367	21	a	a	DET
hassl-2957	367	22	must	must	NOUN
hassl-2957	367	23	.	.	PUNCT
hassl-2957	367	24	”	"	PUNCT
hassl-2957	368	1	in	in	ADP
hassl-2957	368	2	addition	addition	NOUN
hassl-2957	368	3	to	to	ADP
hassl-2957	368	4	organizational	organizational	ADJ
hassl-2957	368	5	management	management	NOUN
hassl-2957	368	6	skills	skill	NOUN
hassl-2957	368	7	,	,	PUNCT
hassl-2957	368	8	factors	factor	NOUN
hassl-2957	368	9	conducive	conducive	ADJ
hassl-2957	368	10	to	to	ADP
hassl-2957	368	11	business	business	NOUN
hassl-2957	368	12	and	and	CCONJ
hassl-2957	368	13	organizational	organizational	ADJ
hassl-2957	368	14	environments	environment	NOUN
hassl-2957	368	15	should	should	AUX
hassl-2957	368	16	also	also	ADV
hassl-2957	368	17	be	be	AUX
hassl-2957	368	18	enhanced	enhance	VERB
hassl-2957	368	19	.	.	PUNCT
hassl-2957	369	1	these	these	DET
hassl-2957	369	2	factors	factor	NOUN
hassl-2957	369	3	,	,	PUNCT
hassl-2957	369	4	as	as	SCONJ
hassl-2957	369	5	suggested	suggest	VERB
hassl-2957	369	6	by	by	ADP
hassl-2957	369	7	some	some	PRON
hassl-2957	369	8	of	of	ADP
hassl-2957	369	9	the	the	DET
hassl-2957	369	10	experts	expert	NOUN
hassl-2957	369	11	,	,	PUNCT
hassl-2957	369	12	include	include	VERB
hassl-2957	369	13	“	"	PUNCT
hassl-2957	369	14	various	various	ADJ
hassl-2957	369	15	methods	method	NOUN
hassl-2957	369	16	that	that	PRON
hassl-2957	369	17	may	may	AUX
hassl-2957	369	18	be	be	AUX
hassl-2957	369	19	used	use	VERB
hassl-2957	369	20	to	to	PART
hassl-2957	369	21	design	design	VERB
hassl-2957	369	22	an	an	DET
hassl-2957	369	23	organization	organization	NOUN
hassl-2957	369	24	,	,	PUNCT
hassl-2957	369	25	the	the	DET
hassl-2957	369	26	objectives	objective	NOUN
hassl-2957	369	27	and	and	CCONJ
hassl-2957	369	28	importance	importance	NOUN
hassl-2957	369	29	of	of	ADP
hassl-2957	369	30	duties	duty	NOUN
hassl-2957	369	31	and	and	CCONJ
hassl-2957	369	32	operations	operation	NOUN
hassl-2957	369	33	within	within	ADP
hassl-2957	369	34	the	the	DET
hassl-2957	369	35	humanities	humanity	NOUN
hassl-2957	369	36	and	and	CCONJ
hassl-2957	369	37	social	social	ADJ
hassl-2957	369	38	sciences	science	NOUN
hassl-2957	369	39	letters	letter	NOUN
hassl-2957	369	40	,	,	PUNCT
hassl-2957	369	41	2022	2022	NUM
hassl-2957	369	42	,	,	PUNCT
hassl-2957	369	43	10(2	10(2	NUM
hassl-2957	369	44	):	):	PUNCT
hassl-2957	369	45	103	103	NUM
hassl-2957	369	46	-	-	SYM
hassl-2957	369	47	126	126	NUM
hassl-2957	369	48	120	120	NUM
hassl-2957	369	49	©	©	PROPN
hassl-2957	369	50	2022	2022	NUM
hassl-2957	369	51	conscientia	conscientia	PROPN
hassl-2957	369	52	beam	beam	PROPN
hassl-2957	369	53	.	.	PUNCT
hassl-2957	370	1	all	all	DET
hassl-2957	370	2	rights	right	NOUN
hassl-2957	370	3	reserved	reserve	VERB
hassl-2957	370	4	.	.	PUNCT
hassl-2957	371	1	organization	organization	NOUN
hassl-2957	371	2	,	,	PUNCT
hassl-2957	371	3	internal	internal	ADJ
hassl-2957	371	4	and	and	CCONJ
hassl-2957	371	5	external	external	ADJ
hassl-2957	371	6	factors	factor	NOUN
hassl-2957	371	7	that	that	PRON
hassl-2957	371	8	may	may	AUX
hassl-2957	371	9	affect	affect	VERB
hassl-2957	371	10	the	the	DET
hassl-2957	371	11	organization	organization	NOUN
hassl-2957	371	12	's	's	PART
hassl-2957	371	13	strategy	strategy	NOUN
hassl-2957	371	14	and	and	CCONJ
hassl-2957	371	15	the	the	DET
hassl-2957	371	16	processes	process	NOUN
hassl-2957	371	17	applied	apply	VERB
hassl-2957	371	18	in	in	ADP
hassl-2957	371	19	the	the	DET
hassl-2957	371	20	implementation	implementation	NOUN
hassl-2957	371	21	of	of	ADP
hassl-2957	371	22	the	the	DET
hassl-2957	371	23	organization	organization	NOUN
hassl-2957	371	24	's	's	PART
hassl-2957	371	25	strategy	strategy	NOUN
hassl-2957	371	26	.	.	PUNCT
hassl-2957	371	27	”	"	PUNCT
hassl-2957	372	1	subsequently	subsequently	ADV
hassl-2957	372	2	,	,	PUNCT
hassl-2957	372	3	on	on	ADP
hassl-2957	372	4	adaptive	adaptive	ADJ
hassl-2957	372	5	skills	skill	NOUN
hassl-2957	372	6	for	for	ADP
hassl-2957	372	7	the	the	DET
hassl-2957	372	8	digital	digital	ADJ
hassl-2957	372	9	age	age	NOUN
hassl-2957	372	10	,	,	PUNCT
hassl-2957	372	11	information	information	NOUN
hassl-2957	372	12	technology	technology	NOUN
hassl-2957	372	13	must	must	AUX
hassl-2957	372	14	be	be	AUX
hassl-2957	372	15	further	far	ADV
hassl-2957	372	16	enhanced	enhance	VERB
hassl-2957	372	17	for	for	ADP
hassl-2957	372	18	data	datum	NOUN
hassl-2957	372	19	analysis	analysis	NOUN
hassl-2957	372	20	and	and	CCONJ
hassl-2957	372	21	decision	decision	NOUN
hassl-2957	372	22	making	making	NOUN
hassl-2957	372	23	,	,	PUNCT
hassl-2957	372	24	and	and	CCONJ
hassl-2957	372	25	support	support	VERB
hassl-2957	372	26	decision	decision	NOUN
hassl-2957	372	27	-	-	PUNCT
hassl-2957	372	28	making	making	NOUN
hassl-2957	372	29	through	through	ADP
hassl-2957	372	30	business	business	NOUN
hassl-2957	372	31	analysis	analysis	NOUN
hassl-2957	372	32	and	and	CCONJ
hassl-2957	372	33	related	relate	VERB
hassl-2957	372	34	work	work	NOUN
hassl-2957	372	35	system	system	NOUN
hassl-2957	372	36	controls	control	NOUN
hassl-2957	372	37	.	.	PUNCT
hassl-2957	373	1	business	business	NOUN
hassl-2957	373	2	strategy	strategy	NOUN
hassl-2957	373	3	and	and	CCONJ
hassl-2957	373	4	management	management	NOUN
hassl-2957	373	5	must	must	AUX
hassl-2957	373	6	incorporate	incorporate	VERB
hassl-2957	373	7	it	it	PRON
hassl-2957	373	8	more	more	ADJ
hassl-2957	373	9	to	to	PART
hassl-2957	373	10	support	support	VERB
hassl-2957	373	11	decision	decision	NOUN
hassl-2957	373	12	-	-	PUNCT
hassl-2957	373	13	making	making	NOUN
hassl-2957	373	14	through	through	ADP
hassl-2957	373	15	business	business	NOUN
hassl-2957	373	16	analysis	analysis	NOUN
hassl-2957	373	17	,	,	PUNCT
hassl-2957	373	18	data	data	VERB
hassl-2957	373	19	analysis	analysis	NOUN
hassl-2957	373	20	and	and	CCONJ
hassl-2957	373	21	decision	decision	NOUN
hassl-2957	373	22	making	making	NOUN
hassl-2957	373	23	;	;	PUNCT
hassl-2957	373	24	the	the	DET
hassl-2957	373	25	professional	professional	ADJ
hassl-2957	373	26	accountants	accountant	NOUN
hassl-2957	373	27	also	also	ADV
hassl-2957	373	28	suggested	suggest	VERB
hassl-2957	373	29	analyzing	analyze	VERB
hassl-2957	373	30	the	the	DET
hassl-2957	373	31	adequacy	adequacy	NOUN
hassl-2957	373	32	of	of	ADP
hassl-2957	373	33	general	general	ADJ
hassl-2957	373	34	control	control	NOUN
hassl-2957	373	35	of	of	ADP
hassl-2957	373	36	it	it	PRON
hassl-2957	373	37	and	and	CCONJ
hassl-2957	373	38	related	relate	VERB
hassl-2957	373	39	work	work	NOUN
hassl-2957	373	40	system	system	NOUN
hassl-2957	373	41	controls	control	NOUN
hassl-2957	373	42	.	.	PUNCT
hassl-2957	374	1	finally	finally	ADV
hassl-2957	374	2	,	,	PUNCT
hassl-2957	374	3	key	key	ADJ
hassl-2957	374	4	performance	performance	NOUN
hassl-2957	374	5	indicators	indicator	NOUN
hassl-2957	374	6	of	of	ADP
hassl-2957	374	7	financial	financial	ADJ
hassl-2957	374	8	report	report	NOUN
hassl-2957	374	9	quality	quality	NOUN
hassl-2957	374	10	that	that	PRON
hassl-2957	374	11	need	need	VERB
hassl-2957	374	12	to	to	PART
hassl-2957	374	13	be	be	AUX
hassl-2957	374	14	improved	improve	VERB
hassl-2957	374	15	involve	involve	VERB
hassl-2957	374	16	the	the	DET
hassl-2957	374	17	issue	issue	NOUN
hassl-2957	374	18	of	of	ADP
hassl-2957	374	19	relevance	relevance	NOUN
hassl-2957	374	20	to	to	ADP
hassl-2957	374	21	decision	decision	NOUN
hassl-2957	374	22	-	-	PUNCT
hassl-2957	374	23	making	making	NOUN
hassl-2957	374	24	.	.	PUNCT
hassl-2957	375	1	to	to	PART
hassl-2957	375	2	achieve	achieve	VERB
hassl-2957	375	3	this	this	PRON
hassl-2957	375	4	,	,	PUNCT
hassl-2957	375	5	objectives	objective	NOUN
hassl-2957	375	6	,	,	PUNCT
hassl-2957	375	7	procedures	procedure	NOUN
hassl-2957	375	8	and	and	CCONJ
hassl-2957	375	9	methods	method	NOUN
hassl-2957	375	10	related	relate	VERB
hassl-2957	375	11	to	to	ADP
hassl-2957	375	12	the	the	DET
hassl-2957	375	13	audit	audit	NOUN
hassl-2957	375	14	of	of	ADP
hassl-2957	375	15	financial	financial	ADJ
hassl-2957	375	16	statements	statement	NOUN
hassl-2957	375	17	should	should	AUX
hassl-2957	375	18	be	be	AUX
hassl-2957	375	19	clearly	clearly	ADV
hassl-2957	375	20	identified	identify	VERB
hassl-2957	375	21	as	as	ADP
hassl-2957	375	22	being	be	AUX
hassl-2957	375	23	relevant	relevant	ADJ
hassl-2957	375	24	to	to	ADP
hassl-2957	375	25	the	the	DET
hassl-2957	375	26	audit	audit	NOUN
hassl-2957	375	27	of	of	ADP
hassl-2957	375	28	the	the	DET
hassl-2957	375	29	financial	financial	ADJ
hassl-2957	375	30	statements	statement	NOUN
hassl-2957	375	31	;	;	PUNCT
hassl-2957	375	32	quantitative	quantitative	ADJ
hassl-2957	375	33	methods	method	NOUN
hassl-2957	375	34	used	use	VERB
hassl-2957	375	35	in	in	ADP
hassl-2957	375	36	audited	audit	VERB
hassl-2957	375	37	work	work	NOUN
hassl-2957	375	38	should	should	AUX
hassl-2957	375	39	also	also	ADV
hassl-2957	375	40	be	be	AUX
hassl-2957	375	41	applied	apply	VERB
hassl-2957	375	42	.	.	PUNCT
hassl-2957	376	1	additionally	additionally	ADV
hassl-2957	376	2	,	,	PUNCT
hassl-2957	376	3	credibility	credibility	NOUN
hassl-2957	376	4	can	can	AUX
hassl-2957	376	5	be	be	AUX
hassl-2957	376	6	assured	assure	VERB
hassl-2957	376	7	by	by	ADP
hassl-2957	376	8	audit	audit	NOUN
hassl-2957	376	9	and	and	CCONJ
hassl-2957	376	10	assurance	assurance	NOUN
hassl-2957	376	11	.	.	PUNCT
hassl-2957	377	1	to	to	PART
hassl-2957	377	2	do	do	VERB
hassl-2957	377	3	so	so	ADV
hassl-2957	377	4	,	,	PUNCT
hassl-2957	377	5	professional	professional	ADJ
hassl-2957	377	6	accountants	accountant	NOUN
hassl-2957	377	7	suggested	suggest	VERB
hassl-2957	377	8	“	"	PUNCT
hassl-2957	377	9	describing	describe	VERB
hassl-2957	377	10	elements	element	NOUN
hassl-2957	377	11	of	of	ADP
hassl-2957	377	12	an	an	DET
hassl-2957	377	13	engagement	engagement	NOUN
hassl-2957	377	14	and	and	CCONJ
hassl-2957	377	15	the	the	DET
hassl-2957	377	16	standards	standard	NOUN
hassl-2957	377	17	relevant	relevant	ADJ
hassl-2957	377	18	to	to	ADP
hassl-2957	377	19	that	that	DET
hassl-2957	377	20	engagement	engagement	NOUN
hassl-2957	377	21	.	.	PUNCT
hassl-2957	377	22	”	"	PUNCT
hassl-2957	378	1	professional	professional	ADJ
hassl-2957	378	2	accountants	accountant	NOUN
hassl-2957	378	3	see	see	VERB
hassl-2957	378	4	the	the	DET
hassl-2957	378	5	need	need	NOUN
hassl-2957	378	6	to	to	PART
hassl-2957	378	7	“	"	PUNCT
hassl-2957	378	8	assess	assess	VERB
hassl-2957	378	9	the	the	DET
hassl-2957	378	10	risks	risk	NOUN
hassl-2957	378	11	of	of	ADP
hassl-2957	378	12	material	material	ADJ
hassl-2957	378	13	misstatements	misstatement	NOUN
hassl-2957	378	14	to	to	ADP
hassl-2957	378	15	financial	financial	ADJ
hassl-2957	378	16	statements	statement	NOUN
hassl-2957	378	17	and	and	CCONJ
hassl-2957	378	18	the	the	DET
hassl-2957	378	19	impact	impact	NOUN
hassl-2957	378	20	on	on	ADP
hassl-2957	378	21	audit	audit	NOUN
hassl-2957	378	22	strategy	strategy	NOUN
hassl-2957	378	23	”	"	PUNCT
hassl-2957	378	24	.	.	PUNCT
hassl-2957	379	1	on	on	ADP
hassl-2957	379	2	the	the	DET
hassl-2957	379	3	other	other	ADJ
hassl-2957	379	4	hand	hand	NOUN
hassl-2957	379	5	,	,	PUNCT
hassl-2957	379	6	professional	professional	ADJ
hassl-2957	379	7	accountants	accountant	NOUN
hassl-2957	379	8	recommend	recommend	VERB
hassl-2957	379	9	to	to	PART
hassl-2957	379	10	“	"	PUNCT
hassl-2957	379	11	apply	apply	VERB
hassl-2957	379	12	relevant	relevant	ADJ
hassl-2957	379	13	auditing	auditing	NOUN
hassl-2957	379	14	standards	standard	NOUN
hassl-2957	379	15	(	(	PUNCT
hassl-2957	379	16	such	such	ADJ
hassl-2957	379	17	as	as	ADP
hassl-2957	379	18	international	international	ADJ
hassl-2957	379	19	auditing	auditing	NOUN
hassl-2957	379	20	standards	standard	NOUN
hassl-2957	379	21	)	)	PUNCT
hassl-2957	379	22	and	and	CCONJ
hassl-2957	379	23	rules	rule	NOUN
hassl-2957	379	24	and	and	CCONJ
hassl-2957	379	25	regulations	regulation	NOUN
hassl-2957	379	26	relating	relate	VERB
hassl-2957	379	27	to	to	ADP
hassl-2957	379	28	the	the	DET
hassl-2957	379	29	audit	audit	NOUN
hassl-2957	379	30	of	of	ADP
hassl-2957	379	31	statements	statement	NOUN
hassl-2957	379	32	”	"	PUNCT
hassl-2957	379	33	in	in	ADP
hassl-2957	379	34	their	their	PRON
hassl-2957	379	35	reports	report	NOUN
hassl-2957	379	36	.	.	PUNCT
hassl-2957	380	1	finally	finally	ADV
hassl-2957	380	2	,	,	PUNCT
hassl-2957	380	3	to	to	PART
hassl-2957	380	4	build	build	VERB
hassl-2957	380	5	verifiability	verifiability	NOUN
hassl-2957	380	6	,	,	PUNCT
hassl-2957	380	7	professional	professional	ADJ
hassl-2957	380	8	accountants	accountant	NOUN
hassl-2957	380	9	of	of	ADP
hassl-2957	380	10	enterprises	enterprise	NOUN
hassl-2957	380	11	have	have	AUX
hassl-2957	380	12	opined	opine	VERB
hassl-2957	380	13	the	the	DET
hassl-2957	380	14	promotion	promotion	NOUN
hassl-2957	380	15	of	of	ADP
hassl-2957	380	16	“	"	PUNCT
hassl-2957	380	17	principles	principle	NOUN
hassl-2957	380	18	of	of	ADP
hassl-2957	380	19	good	good	ADJ
hassl-2957	380	20	governance	governance	NOUN
hassl-2957	380	21	,	,	PUNCT
hassl-2957	380	22	including	include	VERB
hassl-2957	380	23	the	the	DET
hassl-2957	380	24	rights	right	NOUN
hassl-2957	380	25	of	of	ADP
hassl-2957	380	26	owners	owner	NOUN
hassl-2957	380	27	and	and	CCONJ
hassl-2957	380	28	investors	investor	NOUN
hassl-2957	380	29	and	and	CCONJ
hassl-2957	380	30	the	the	DET
hassl-2957	380	31	role	role	NOUN
hassl-2957	380	32	of	of	ADP
hassl-2957	380	33	stakeholders	stakeholder	NOUN
hassl-2957	380	34	in	in	ADP
hassl-2957	380	35	the	the	DET
hassl-2957	380	36	regulatory	regulatory	ADJ
hassl-2957	380	37	requirements	requirement	NOUN
hassl-2957	380	38	.	.	PUNCT
hassl-2957	380	39	”	"	PUNCT
hassl-2957	381	1	some	some	DET
hassl-2957	381	2	experts	expert	NOUN
hassl-2957	381	3	have	have	AUX
hassl-2957	381	4	proposed	propose	VERB
hassl-2957	381	5	to	to	PART
hassl-2957	381	6	analyze	analyze	VERB
hassl-2957	381	7	the	the	DET
hassl-2957	381	8	elements	element	NOUN
hassl-2957	381	9	of	of	ADP
hassl-2957	381	10	the	the	DET
hassl-2957	381	11	corporate	corporate	ADJ
hassl-2957	381	12	governance	governance	NOUN
hassl-2957	381	13	conceptual	conceptual	ADJ
hassl-2957	381	14	framework	framework	NOUN
hassl-2957	381	15	and	and	CCONJ
hassl-2957	381	16	the	the	DET
hassl-2957	381	17	risks	risk	NOUN
hassl-2957	381	18	and	and	CCONJ
hassl-2957	381	19	opportunities	opportunity	NOUN
hassl-2957	381	20	of	of	ADP
hassl-2957	381	21	the	the	DET
hassl-2957	381	22	organization	organization	NOUN
hassl-2957	381	23	by	by	ADP
hassl-2957	381	24	using	use	VERB
hassl-2957	381	25	the	the	DET
hassl-2957	381	26	risk	risk	NOUN
hassl-2957	381	27	management	management	NOUN
hassl-2957	381	28	framework	framework	NOUN
hassl-2957	381	29	and	and	CCONJ
hassl-2957	381	30	internal	internal	ADJ
hassl-2957	381	31	control	control	NOUN
hassl-2957	381	32	related	relate	VERB
hassl-2957	381	33	financial	financial	ADJ
hassl-2957	381	34	reporting	reporting	NOUN
hassl-2957	381	35	.	.	PUNCT
hassl-2957	382	1	5	5	X
hassl-2957	382	2	.	.	X
hassl-2957	382	3	discussion	discussion	NOUN
hassl-2957	382	4	the	the	DET
hassl-2957	382	5	findings	finding	NOUN
hassl-2957	382	6	of	of	ADP
hassl-2957	382	7	this	this	DET
hassl-2957	382	8	study	study	NOUN
hassl-2957	382	9	lend	lend	VERB
hassl-2957	382	10	support	support	NOUN
hassl-2957	382	11	to	to	ADP
hassl-2957	382	12	prior	prior	ADJ
hassl-2957	382	13	research	research	NOUN
hassl-2957	382	14	on	on	ADP
hassl-2957	382	15	competencies	competency	NOUN
hassl-2957	382	16	.	.	PUNCT
hassl-2957	383	1	this	this	DET
hassl-2957	383	2	study	study	NOUN
hassl-2957	383	3	supports	support	VERB
hassl-2957	383	4	the	the	DET
hassl-2957	383	5	notion	notion	NOUN
hassl-2957	383	6	that	that	SCONJ
hassl-2957	383	7	professional	professional	ADJ
hassl-2957	383	8	knowledge	knowledge	NOUN
hassl-2957	383	9	impacts	impact	VERB
hassl-2957	383	10	the	the	DET
hassl-2957	383	11	quality	quality	NOUN
hassl-2957	383	12	of	of	ADP
hassl-2957	383	13	financial	financial	ADJ
hassl-2957	383	14	and	and	CCONJ
hassl-2957	383	15	accounting	accounting	NOUN
hassl-2957	383	16	reporting	reporting	NOUN
hassl-2957	383	17	.	.	PUNCT
hassl-2957	384	1	the	the	DET
hassl-2957	384	2	key	key	ADJ
hassl-2957	384	3	factors	factor	NOUN
hassl-2957	384	4	of	of	ADP
hassl-2957	384	5	professional	professional	ADJ
hassl-2957	384	6	knowledge	knowledge	NOUN
hassl-2957	384	7	are	be	AUX
hassl-2957	384	8	knowledge	knowledge	NOUN
hassl-2957	384	9	-	-	PUNCT
hassl-2957	384	10	sharing	share	VERB
hassl-2957	384	11	culture	culture	NOUN
hassl-2957	384	12	and	and	CCONJ
hassl-2957	384	13	general	general	ADJ
hassl-2957	384	14	competence	competence	NOUN
hassl-2957	384	15	(	(	PUNCT
hassl-2957	384	16	trivellas	trivella	NOUN
hassl-2957	384	17	et	et	PROPN
hassl-2957	384	18	al	al	PROPN
hassl-2957	384	19	.	.	PROPN
hassl-2957	384	20	,	,	PUNCT
hassl-2957	384	21	2015	2015	NUM
hassl-2957	384	22	)	)	PUNCT
hassl-2957	384	23	,	,	PUNCT
hassl-2957	384	24	new	new	ADJ
hassl-2957	384	25	competency	competency	NOUN
hassl-2957	384	26	frameworks	framework	NOUN
hassl-2957	384	27	with	with	ADP
hassl-2957	384	28	a	a	DET
hassl-2957	384	29	focus	focus	NOUN
hassl-2957	384	30	on	on	ADP
hassl-2957	384	31	quality	quality	NOUN
hassl-2957	384	32	and	and	CCONJ
hassl-2957	384	33	pervasive	pervasive	ADJ
hassl-2957	384	34	skills	skill	NOUN
hassl-2957	384	35	,	,	PUNCT
hassl-2957	384	36	accounting	accounting	NOUN
hassl-2957	384	37	and	and	CCONJ
hassl-2957	384	38	reporting	reporting	NOUN
hassl-2957	384	39	,	,	PUNCT
hassl-2957	384	40	financial	financial	ADJ
hassl-2957	384	41	management	management	NOUN
hassl-2957	384	42	,	,	PUNCT
hassl-2957	384	43	inspection	inspection	NOUN
hassl-2957	384	44	and	and	CCONJ
hassl-2957	384	45	assurance	assurance	NOUN
hassl-2957	384	46	,	,	PUNCT
hassl-2957	384	47	management	management	NOUN
hassl-2957	384	48	decisions	decision	NOUN
hassl-2957	384	49	and	and	CCONJ
hassl-2957	384	50	controls	control	NOUN
hassl-2957	384	51	and	and	CCONJ
hassl-2957	384	52	taxation	taxation	NOUN
hassl-2957	384	53	knowledge	knowledge	NOUN
hassl-2957	384	54	of	of	ADP
hassl-2957	384	55	it	it	PRON
hassl-2957	384	56	(	(	PUNCT
hassl-2957	384	57	spraakman	spraakman	NOUN
hassl-2957	384	58	et	et	PROPN
hassl-2957	384	59	al	al	PROPN
hassl-2957	384	60	.	.	PROPN
hassl-2957	384	61	,	,	PUNCT
hassl-2957	384	62	2015	2015	NUM
hassl-2957	384	63	)	)	PUNCT
hassl-2957	384	64	,	,	PUNCT
hassl-2957	384	65	digital	digital	ADJ
hassl-2957	384	66	skills	skill	NOUN
hassl-2957	384	67	(	(	PUNCT
hassl-2957	384	68	pan	pan	PROPN
hassl-2957	384	69	&	&	CCONJ
hassl-2957	384	70	seow	seow	PROPN
hassl-2957	384	71	,	,	PUNCT
hassl-2957	384	72	2016	2016	NUM
hassl-2957	384	73	)	)	PUNCT
hassl-2957	384	74	and	and	CCONJ
hassl-2957	384	75	big	big	ADJ
hassl-2957	384	76	data	datum	NOUN
hassl-2957	384	77	information	information	NOUN
hassl-2957	384	78	systems	system	NOUN
hassl-2957	384	79	(	(	PUNCT
hassl-2957	384	80	sledgianowski	sledgianowski	NOUN
hassl-2957	384	81	et	et	PROPN
hassl-2957	384	82	al	al	PROPN
hassl-2957	384	83	.	.	PROPN
hassl-2957	384	84	,	,	PUNCT
hassl-2957	384	85	2017	2017	NUM
hassl-2957	384	86	)	)	PUNCT
hassl-2957	384	87	.	.	PUNCT
hassl-2957	385	1	as	as	ADP
hassl-2957	385	2	in	in	ADP
hassl-2957	385	3	previous	previous	ADJ
hassl-2957	385	4	studies	study	NOUN
hassl-2957	385	5	,	,	PUNCT
hassl-2957	385	6	the	the	DET
hassl-2957	385	7	present	present	ADJ
hassl-2957	385	8	study	study	NOUN
hassl-2957	385	9	emphasizes	emphasize	VERB
hassl-2957	385	10	information	information	NOUN
hassl-2957	385	11	technology	technology	NOUN
hassl-2957	385	12	.	.	PUNCT
hassl-2957	386	1	however	however	ADV
hassl-2957	386	2	,	,	PUNCT
hassl-2957	386	3	in	in	ADP
hassl-2957	386	4	comparison	comparison	NOUN
hassl-2957	386	5	with	with	ADP
hassl-2957	386	6	past	past	ADJ
hassl-2957	386	7	studies	study	NOUN
hassl-2957	386	8	,	,	PUNCT
hassl-2957	386	9	the	the	DET
hassl-2957	386	10	present	present	ADJ
hassl-2957	386	11	study	study	NOUN
hassl-2957	386	12	highlights	highlight	VERB
hassl-2957	386	13	the	the	DET
hassl-2957	386	14	aspect	aspect	NOUN
hassl-2957	386	15	of	of	ADP
hassl-2957	386	16	knowledge	knowledge	NOUN
hassl-2957	386	17	of	of	ADP
hassl-2957	386	18	financial	financial	ADJ
hassl-2957	386	19	accounting	accounting	NOUN
hassl-2957	386	20	and	and	CCONJ
hassl-2957	386	21	related	related	ADJ
hassl-2957	386	22	disciplines	discipline	NOUN
hassl-2957	386	23	and	and	CCONJ
hassl-2957	386	24	integration	integration	NOUN
hassl-2957	386	25	of	of	ADP
hassl-2957	386	26	the	the	DET
hassl-2957	386	27	knowledge	knowledge	NOUN
hassl-2957	386	28	with	with	ADP
hassl-2957	386	29	related	related	ADJ
hassl-2957	386	30	disciplines	discipline	NOUN
hassl-2957	386	31	,	,	PUNCT
hassl-2957	386	32	business	business	NOUN
hassl-2957	386	33	organizations	organization	NOUN
hassl-2957	386	34	,	,	PUNCT
hassl-2957	386	35	laws	law	NOUN
hassl-2957	386	36	and	and	CCONJ
hassl-2957	386	37	regulations	regulation	NOUN
hassl-2957	386	38	related	relate	VERB
hassl-2957	386	39	to	to	ADP
hassl-2957	386	40	accounting	accounting	NOUN
hassl-2957	386	41	,	,	PUNCT
hassl-2957	386	42	application	application	NOUN
hassl-2957	386	43	of	of	ADP
hassl-2957	386	44	theoretical	theoretical	ADJ
hassl-2957	386	45	knowledge	knowledge	NOUN
hassl-2957	386	46	to	to	PART
hassl-2957	386	47	practice	practice	VERB
hassl-2957	386	48	and	and	CCONJ
hassl-2957	386	49	academic	academic	ADJ
hassl-2957	386	50	changes	change	NOUN
hassl-2957	386	51	in	in	ADP
hassl-2957	386	52	disciplines	discipline	NOUN
hassl-2957	386	53	and	and	CCONJ
hassl-2957	386	54	related	relate	VERB
hassl-2957	386	55	disciplines	discipline	NOUN
hassl-2957	386	56	being	be	AUX
hassl-2957	386	57	monitored	monitor	VERB
hassl-2957	386	58	and	and	CCONJ
hassl-2957	386	59	applied	apply	VERB
hassl-2957	386	60	.	.	PUNCT
hassl-2957	387	1	in	in	ADP
hassl-2957	387	2	addition	addition	NOUN
hassl-2957	387	3	,	,	PUNCT
hassl-2957	387	4	this	this	DET
hassl-2957	387	5	study	study	NOUN
hassl-2957	387	6	is	be	AUX
hassl-2957	387	7	consistent	consistent	ADJ
hassl-2957	387	8	with	with	ADP
hassl-2957	387	9	prior	prior	ADJ
hassl-2957	387	10	research	research	NOUN
hassl-2957	387	11	that	that	SCONJ
hassl-2957	387	12	professional	professional	ADJ
hassl-2957	387	13	ethics	ethic	NOUN
hassl-2957	387	14	constitute	constitute	VERB
hassl-2957	387	15	a	a	DET
hassl-2957	387	16	key	key	ADJ
hassl-2957	387	17	factor	factor	NOUN
hassl-2957	387	18	and	and	CCONJ
hassl-2957	387	19	has	have	AUX
hassl-2957	387	20	identified	identify	VERB
hassl-2957	387	21	professional	professional	ADJ
hassl-2957	387	22	ethics	ethic	NOUN
hassl-2957	387	23	related	relate	VERB
hassl-2957	387	24	to	to	ADP
hassl-2957	387	25	accounting	accounting	NOUN
hassl-2957	387	26	services	service	NOUN
hassl-2957	387	27	(	(	PUNCT
hassl-2957	387	28	bonaci	bonaci	NOUN
hassl-2957	387	29	et	et	PROPN
hassl-2957	387	30	al	al	PROPN
hassl-2957	387	31	.	.	PROPN
hassl-2957	387	32	,	,	PUNCT
hassl-2957	387	33	2013	2013	NUM
hassl-2957	387	34	;	;	PUNCT
hassl-2957	387	35	jaijairam	jaijairam	NOUN
hassl-2957	387	36	,	,	PUNCT
hassl-2957	387	37	2017	2017	NUM
hassl-2957	387	38	;	;	PUNCT
hassl-2957	387	39	mahdavikhou	mahdavikhou	PROPN
hassl-2957	387	40	&	&	CCONJ
hassl-2957	387	41	khotanlou	khotanlou	PROPN
hassl-2957	387	42	,	,	PUNCT
hassl-2957	387	43	2012	2012	NUM
hassl-2957	387	44	;	;	PUNCT
hassl-2957	387	45	meymandi	meymandi	NOUN
hassl-2957	387	46	et	et	PROPN
hassl-2957	387	47	al	al	PROPN
hassl-2957	387	48	.	.	PROPN
hassl-2957	387	49	,	,	PUNCT
hassl-2957	387	50	2015	2015	NUM
hassl-2957	387	51	;	;	PUNCT
hassl-2957	387	52	onyebuchi	onyebuchi	NOUN
hassl-2957	387	53	,	,	PUNCT
hassl-2957	387	54	2011	2011	NUM
hassl-2957	387	55	;	;	PUNCT
hassl-2957	387	56	sudacevschi	sudacevschi	NOUN
hassl-2957	387	57	,	,	PUNCT
hassl-2957	387	58	2016	2016	NUM
hassl-2957	387	59	)	)	PUNCT
hassl-2957	387	60	.	.	PUNCT
hassl-2957	388	1	this	this	DET
hassl-2957	388	2	study	study	NOUN
hassl-2957	388	3	has	have	AUX
hassl-2957	388	4	also	also	ADV
hassl-2957	388	5	proposed	propose	VERB
hassl-2957	388	6	ways	way	NOUN
hassl-2957	388	7	to	to	PART
hassl-2957	388	8	enhance	enhance	VERB
hassl-2957	388	9	professional	professional	ADJ
hassl-2957	388	10	ethics	ethic	NOUN
hassl-2957	388	11	(	(	PUNCT
hassl-2957	388	12	such	such	ADJ
hassl-2957	388	13	as	as	ADP
hassl-2957	388	14	continuous	continuous	ADJ
hassl-2957	388	15	self	self	NOUN
hassl-2957	388	16	improvement	improvement	NOUN
hassl-2957	388	17	in	in	ADP
hassl-2957	388	18	operations	operation	NOUN
hassl-2957	388	19	,	,	PUNCT
hassl-2957	388	20	laws	law	NOUN
hassl-2957	388	21	,	,	PUNCT
hassl-2957	388	22	regulations	regulation	NOUN
hassl-2957	388	23	and	and	CCONJ
hassl-2957	388	24	techniques	technique	NOUN
hassl-2957	388	25	to	to	PART
hassl-2957	388	26	acquire	acquire	VERB
hassl-2957	388	27	knowledge	knowledge	NOUN
hassl-2957	388	28	and	and	CCONJ
hassl-2957	388	29	professional	professional	ADJ
hassl-2957	388	30	competence	competence	NOUN
hassl-2957	388	31	at	at	ADP
hassl-2957	388	32	a	a	DET
hassl-2957	388	33	level	level	NOUN
hassl-2957	388	34	that	that	PRON
hassl-2957	388	35	can	can	AUX
hassl-2957	388	36	provide	provide	VERB
hassl-2957	388	37	professional	professional	ADJ
hassl-2957	388	38	services	service	NOUN
hassl-2957	388	39	effectively	effectively	ADV
hassl-2957	388	40	,	,	PUNCT
hassl-2957	388	41	and	and	CCONJ
hassl-2957	388	42	compliance	compliance	NOUN
hassl-2957	388	43	with	with	ADP
hassl-2957	388	44	applicable	applicable	ADJ
hassl-2957	388	45	laws	law	NOUN
hassl-2957	388	46	and	and	CCONJ
hassl-2957	388	47	regulations	regulation	NOUN
hassl-2957	388	48	to	to	PART
hassl-2957	388	49	avoid	avoid	VERB
hassl-2957	388	50	any	any	DET
hassl-2957	388	51	action	action	NOUN
hassl-2957	388	52	that	that	PRON
hassl-2957	388	53	may	may	AUX
hassl-2957	388	54	cause	cause	VERB
hassl-2957	388	55	disgrace	disgrace	NOUN
hassl-2957	388	56	to	to	ADP
hassl-2957	388	57	the	the	DET
hassl-2957	388	58	profession).in	profession).in	NOUN
hassl-2957	388	59	addition	addition	NOUN
hassl-2957	388	60	to	to	ADP
hassl-2957	388	61	prior	prior	ADJ
hassl-2957	388	62	research	research	NOUN
hassl-2957	388	63	that	that	PRON
hassl-2957	388	64	support	support	VERB
hassl-2957	388	65	operational	operational	ADJ
hassl-2957	388	66	skills	skill	NOUN
hassl-2957	388	67	such	such	ADJ
hassl-2957	388	68	as	as	ADP
hassl-2957	388	69	strategic	strategic	ADJ
hassl-2957	388	70	competence	competence	NOUN
hassl-2957	388	71	(	(	PUNCT
hassl-2957	388	72	fauré	fauré	PROPN
hassl-2957	388	73	&	&	CCONJ
hassl-2957	388	74	rouleau	rouleau	PROPN
hassl-2957	388	75	,	,	PUNCT
hassl-2957	388	76	2011	2011	NUM
hassl-2957	388	77	)	)	PUNCT
hassl-2957	388	78	and	and	CCONJ
hassl-2957	388	79	information	information	NOUN
hassl-2957	388	80	technology	technology	NOUN
hassl-2957	388	81	(	(	PUNCT
hassl-2957	388	82	cory	cory	PROPN
hassl-2957	388	83	&	&	CCONJ
hassl-2957	388	84	pruske	pruske	PROPN
hassl-2957	388	85	,	,	PUNCT
hassl-2957	388	86	2012	2012	NUM
hassl-2957	388	87	;	;	PUNCT
hassl-2957	388	88	muda	muda	NOUN
hassl-2957	388	89	et	et	PROPN
hassl-2957	388	90	al	al	PROPN
hassl-2957	388	91	.	.	PROPN
hassl-2957	388	92	,	,	PUNCT
hassl-2957	388	93	2017	2017	NUM
hassl-2957	388	94	;	;	PUNCT
hassl-2957	388	95	ngai	ngai	PROPN
hassl-2957	388	96	et	et	PROPN
hassl-2957	388	97	al	al	PROPN
hassl-2957	388	98	.	.	PROPN
hassl-2957	388	99	,	,	PUNCT
hassl-2957	388	100	2011	2011	NUM
hassl-2957	388	101	)	)	PUNCT
hassl-2957	388	102	,	,	PUNCT
hassl-2957	388	103	this	this	DET
hassl-2957	388	104	study	study	NOUN
hassl-2957	388	105	has	have	AUX
hassl-2957	388	106	identified	identify	VERB
hassl-2957	388	107	additional	additional	ADJ
hassl-2957	388	108	skills	skill	NOUN
hassl-2957	388	109	that	that	PRON
hassl-2957	388	110	are	be	AUX
hassl-2957	388	111	vital	vital	ADJ
hassl-2957	388	112	for	for	ADP
hassl-2957	388	113	reporting	report	VERB
hassl-2957	388	114	such	such	ADJ
hassl-2957	388	115	as	as	ADP
hassl-2957	388	116	proficiency	proficiency	NOUN
hassl-2957	388	117	in	in	ADP
hassl-2957	388	118	calculation	calculation	NOUN
hassl-2957	388	119	and	and	CCONJ
hassl-2957	388	120	data	datum	NOUN
hassl-2957	388	121	analytics	analytic	NOUN
hassl-2957	388	122	and	and	CCONJ
hassl-2957	388	123	analytical	analytical	ADJ
hassl-2957	388	124	skills	skill	NOUN
hassl-2957	388	125	for	for	ADP
hassl-2957	388	126	decision	decision	NOUN
hassl-2957	388	127	-	-	PUNCT
hassl-2957	388	128	making	make	VERB
hassl-2957	388	129	and	and	CCONJ
hassl-2957	388	130	risk	risk	NOUN
hassl-2957	388	131	management	management	NOUN
hassl-2957	388	132	.	.	PUNCT
hassl-2957	389	1	in	in	ADP
hassl-2957	389	2	line	line	NOUN
hassl-2957	389	3	with	with	ADP
hassl-2957	389	4	the	the	DET
hassl-2957	389	5	conclusions	conclusion	NOUN
hassl-2957	389	6	made	make	VERB
hassl-2957	389	7	by	by	ADP
hassl-2957	389	8	tan	tan	PROPN
hassl-2957	389	9	and	and	CCONJ
hassl-2957	389	10	laswad	laswad	PROPN
hassl-2957	389	11	(	(	PUNCT
hassl-2957	389	12	2018	2018	NUM
hassl-2957	389	13	)	)	PUNCT
hassl-2957	389	14	,	,	PUNCT
hassl-2957	389	15	that	that	DET
hassl-2957	389	16	interpersonal	interpersonal	ADJ
hassl-2957	389	17	and	and	CCONJ
hassl-2957	389	18	personal	personal	ADJ
hassl-2957	389	19	skills	skill	NOUN
hassl-2957	389	20	are	be	AUX
hassl-2957	389	21	humanities	humanity	NOUN
hassl-2957	389	22	and	and	CCONJ
hassl-2957	389	23	social	social	ADJ
hassl-2957	389	24	sciences	science	NOUN
hassl-2957	389	25	letters	letter	NOUN
hassl-2957	389	26	,	,	PUNCT
hassl-2957	389	27	2022	2022	NUM
hassl-2957	389	28	,	,	PUNCT
hassl-2957	389	29	10(2	10(2	NUM
hassl-2957	389	30	):	):	PUNCT
hassl-2957	389	31	103	103	NUM
hassl-2957	389	32	-	-	SYM
hassl-2957	389	33	126	126	NUM
hassl-2957	389	34	121	121	NUM
hassl-2957	389	35	©	©	PROPN
hassl-2957	389	36	2022	2022	NUM
hassl-2957	389	37	conscientia	conscientia	PROPN
hassl-2957	389	38	beam	beam	PROPN
hassl-2957	389	39	.	.	PUNCT
hassl-2957	390	1	all	all	DET
hassl-2957	390	2	rights	right	NOUN
hassl-2957	390	3	reserved	reserve	VERB
hassl-2957	390	4	.	.	PUNCT
hassl-2957	391	1	the	the	DET
hassl-2957	391	2	foremost	foremost	ADJ
hassl-2957	391	3	skills	skill	NOUN
hassl-2957	391	4	and	and	CCONJ
hassl-2957	391	5	stephenson	stephenson	NOUN
hassl-2957	391	6	(	(	PUNCT
hassl-2957	391	7	2017	2017	NUM
hassl-2957	391	8	)	)	PUNCT
hassl-2957	391	9	who	who	PRON
hassl-2957	391	10	highlighted	highlight	VERB
hassl-2957	391	11	the	the	DET
hassl-2957	391	12	importance	importance	NOUN
hassl-2957	391	13	of	of	ADP
hassl-2957	391	14	personal	personal	ADJ
hassl-2957	391	15	competencies	competency	NOUN
hassl-2957	391	16	such	such	ADJ
hassl-2957	391	17	as	as	ADP
hassl-2957	391	18	interaction	interaction	NOUN
hassl-2957	391	19	,	,	PUNCT
hassl-2957	391	20	problem	problem	NOUN
hassl-2957	391	21	-	-	PUNCT
hassl-2957	391	22	solving	solving	NOUN
hassl-2957	391	23	,	,	PUNCT
hassl-2957	391	24	project	project	NOUN
hassl-2957	391	25	management	management	NOUN
hassl-2957	391	26	and	and	CCONJ
hassl-2957	391	27	leadership	leadership	NOUN
hassl-2957	391	28	,	,	PUNCT
hassl-2957	391	29	this	this	DET
hassl-2957	391	30	study	study	NOUN
hassl-2957	391	31	found	find	VERB
hassl-2957	391	32	personal	personal	ADJ
hassl-2957	391	33	skills	skill	NOUN
hassl-2957	391	34	as	as	ADP
hassl-2957	391	35	being	be	AUX
hassl-2957	391	36	vital	vital	ADJ
hassl-2957	391	37	,	,	PUNCT
hassl-2957	391	38	such	such	ADJ
hassl-2957	391	39	as	as	ADP
hassl-2957	391	40	the	the	DET
hassl-2957	391	41	ability	ability	NOUN
hassl-2957	391	42	to	to	PART
hassl-2957	391	43	adapt	adapt	VERB
hassl-2957	391	44	to	to	ADP
hassl-2957	391	45	changes	change	NOUN
hassl-2957	391	46	and	and	CCONJ
hassl-2957	391	47	ability	ability	NOUN
hassl-2957	391	48	to	to	PART
hassl-2957	391	49	apply	apply	VERB
hassl-2957	391	50	professional	professional	ADJ
hassl-2957	391	51	values	value	NOUN
hassl-2957	391	52	,	,	PUNCT
hassl-2957	391	53	codes	code	NOUN
hassl-2957	391	54	of	of	ADP
hassl-2957	391	55	conduct	conduct	NOUN
hassl-2957	391	56	and	and	CCONJ
hassl-2957	391	57	positive	positive	ADJ
hassl-2957	391	58	attitudes	attitude	NOUN
hassl-2957	391	59	to	to	ADP
hassl-2957	391	60	decision	decision	NOUN
hassl-2957	391	61	making	making	NOUN
hassl-2957	391	62	.	.	PUNCT
hassl-2957	392	1	this	this	DET
hassl-2957	392	2	study	study	NOUN
hassl-2957	392	3	is	be	AUX
hassl-2957	392	4	consistent	consistent	ADJ
hassl-2957	392	5	with	with	ADP
hassl-2957	392	6	the	the	DET
hassl-2957	392	7	study	study	NOUN
hassl-2957	392	8	by	by	ADP
hassl-2957	392	9	hargie	hargie	PROPN
hassl-2957	392	10	et	et	PROPN
hassl-2957	392	11	al	al	PROPN
hassl-2957	392	12	.	.	PROPN
hassl-2957	393	1	(	(	PUNCT
hassl-2957	393	2	2017	2017	NUM
hassl-2957	393	3	)	)	PUNCT
hassl-2957	393	4	)	)	PUNCT
hassl-2957	394	1	that	that	SCONJ
hassl-2957	394	2	interaction	interaction	NOUN
hassl-2957	394	3	and	and	CCONJ
hassl-2957	394	4	communication	communication	NOUN
hassl-2957	394	5	skills	skill	NOUN
hassl-2957	394	6	are	be	AUX
hassl-2957	394	7	keys	key	NOUN
hassl-2957	394	8	to	to	ADP
hassl-2957	394	9	career	career	NOUN
hassl-2957	394	10	success	success	NOUN
hassl-2957	394	11	.	.	PUNCT
hassl-2957	395	1	unlike	unlike	ADP
hassl-2957	395	2	prior	prior	ADJ
hassl-2957	395	3	studies	study	NOUN
hassl-2957	395	4	which	which	PRON
hassl-2957	395	5	paid	pay	VERB
hassl-2957	395	6	more	more	ADJ
hassl-2957	395	7	attention	attention	NOUN
hassl-2957	395	8	to	to	ADP
hassl-2957	395	9	communication	communication	NOUN
hassl-2957	395	10	skills	skill	NOUN
hassl-2957	395	11	,	,	PUNCT
hassl-2957	395	12	like	like	ADP
hassl-2957	395	13	those	those	PRON
hassl-2957	395	14	of	of	ADP
hassl-2957	395	15	riley	riley	NOUN
hassl-2957	395	16	and	and	CCONJ
hassl-2957	395	17	simons	simon	NOUN
hassl-2957	395	18	(	(	PUNCT
hassl-2957	395	19	2016	2016	NUM
hassl-2957	395	20	)	)	PUNCT
hassl-2957	395	21	and	and	CCONJ
hassl-2957	395	22	siriwardane	siriwardane	PROPN
hassl-2957	395	23	and	and	CCONJ
hassl-2957	395	24	durden	durden	PROPN
hassl-2957	395	25	(	(	PUNCT
hassl-2957	395	26	2014	2014	NUM
hassl-2957	395	27	)	)	PUNCT
hassl-2957	395	28	this	this	DET
hassl-2957	395	29	study	study	NOUN
hassl-2957	395	30	gives	give	VERB
hassl-2957	395	31	more	more	ADJ
hassl-2957	395	32	attention	attention	NOUN
hassl-2957	395	33	to	to	ADP
hassl-2957	395	34	interaction	interaction	NOUN
hassl-2957	395	35	skills	skill	NOUN
hassl-2957	395	36	like	like	ADP
hassl-2957	395	37	collaboration	collaboration	NOUN
hassl-2957	395	38	,	,	PUNCT
hassl-2957	395	39	group	group	NOUN
hassl-2957	395	40	discussions	discussion	NOUN
hassl-2957	395	41	to	to	PART
hassl-2957	395	42	resolve	resolve	VERB
hassl-2957	395	43	conflicts	conflict	NOUN
hassl-2957	395	44	and	and	CCONJ
hassl-2957	395	45	negotiations	negotiation	NOUN
hassl-2957	395	46	.	.	PUNCT
hassl-2957	396	1	organizational	organizational	ADJ
hassl-2957	396	2	management	management	NOUN
hassl-2957	396	3	skills	skill	NOUN
hassl-2957	396	4	in	in	ADP
hassl-2957	396	5	various	various	ADJ
hassl-2957	396	6	forms	form	NOUN
hassl-2957	396	7	and	and	CCONJ
hassl-2957	396	8	business	business	NOUN
hassl-2957	396	9	models	model	NOUN
hassl-2957	396	10	have	have	AUX
hassl-2957	396	11	been	be	AUX
hassl-2957	396	12	previously	previously	ADV
hassl-2957	396	13	highlighted	highlight	VERB
hassl-2957	396	14	,	,	PUNCT
hassl-2957	396	15	such	such	ADJ
hassl-2957	396	16	as	as	ADP
hassl-2957	396	17	the	the	DET
hassl-2957	396	18	lean	lean	ADJ
hassl-2957	396	19	management	management	NOUN
hassl-2957	396	20	accounting	accounting	NOUN
hassl-2957	396	21	practices	practice	NOUN
hassl-2957	396	22	by	by	ADP
hassl-2957	396	23	fullerton	fullerton	PROPN
hassl-2957	396	24	et	et	PROPN
hassl-2957	396	25	al	al	PROPN
hassl-2957	396	26	.	.	PROPN
hassl-2957	397	1	(	(	PUNCT
hassl-2957	397	2	2014	2014	NUM
hassl-2957	397	3	)	)	PUNCT
hassl-2957	397	4	smes	sme	NOUN
hassl-2957	397	5	(	(	PUNCT
hassl-2957	397	6	ahmad	ahmad	PROPN
hassl-2957	397	7	,	,	PUNCT
hassl-2957	397	8	2012	2012	NUM
hassl-2957	397	9	;	;	PUNCT
hassl-2957	397	10	lavia	lavia	PROPN
hassl-2957	397	11	&	&	CCONJ
hassl-2957	397	12	hiebl	hiebl	PROPN
hassl-2957	397	13	,	,	PUNCT
hassl-2957	397	14	2015	2015	NUM
hassl-2957	397	15	)	)	PUNCT
hassl-2957	397	16	and	and	CCONJ
hassl-2957	397	17	risk	risk	NOUN
hassl-2957	397	18	management	management	NOUN
hassl-2957	397	19	(	(	PUNCT
hassl-2957	397	20	soin	soin	PROPN
hassl-2957	397	21	&	&	CCONJ
hassl-2957	397	22	collier	collier	PROPN
hassl-2957	397	23	,	,	PUNCT
hassl-2957	397	24	2013	2013	NUM
hassl-2957	397	25	)	)	PUNCT
hassl-2957	397	26	.	.	PUNCT
hassl-2957	398	1	however	however	ADV
hassl-2957	398	2	,	,	PUNCT
hassl-2957	398	3	this	this	DET
hassl-2957	398	4	study	study	NOUN
hassl-2957	398	5	highlights	highlight	VERB
hassl-2957	398	6	these	these	DET
hassl-2957	398	7	same	same	ADJ
hassl-2957	398	8	skills	skill	NOUN
hassl-2957	398	9	for	for	ADP
hassl-2957	398	10	better	well	ADJ
hassl-2957	398	11	performance	performance	NOUN
hassl-2957	398	12	of	of	ADP
hassl-2957	398	13	the	the	DET
hassl-2957	398	14	organization	organization	NOUN
hassl-2957	398	15	,	,	PUNCT
hassl-2957	398	16	such	such	ADJ
hassl-2957	398	17	as	as	ADP
hassl-2957	398	18	in	in	ADP
hassl-2957	398	19	strategic	strategic	ADJ
hassl-2957	398	20	planning	planning	NOUN
hassl-2957	398	21	and	and	CCONJ
hassl-2957	398	22	goal	goal	NOUN
hassl-2957	398	23	setting	setting	NOUN
hassl-2957	398	24	and	and	CCONJ
hassl-2957	398	25	leadership	leadership	NOUN
hassl-2957	398	26	,	,	PUNCT
hassl-2957	398	27	ability	ability	NOUN
hassl-2957	398	28	to	to	PART
hassl-2957	398	29	make	make	VERB
hassl-2957	398	30	decisions	decision	NOUN
hassl-2957	398	31	and	and	CCONJ
hassl-2957	398	32	solving	solve	VERB
hassl-2957	398	33	problems	problem	NOUN
hassl-2957	398	34	.	.	PUNCT
hassl-2957	399	1	scholars	scholar	NOUN
hassl-2957	399	2	have	have	AUX
hassl-2957	399	3	concurred	concur	VERB
hassl-2957	399	4	with	with	ADP
hassl-2957	399	5	the	the	DET
hassl-2957	399	6	findings	finding	NOUN
hassl-2957	399	7	of	of	ADP
hassl-2957	399	8	van	van	PROPN
hassl-2957	399	9	laar	laar	PROPN
hassl-2957	399	10	et	et	PROPN
hassl-2957	399	11	al	al	PROPN
hassl-2957	399	12	.	.	PROPN
hassl-2957	400	1	(	(	PUNCT
hassl-2957	400	2	2017	2017	NUM
hassl-2957	400	3	)	)	PUNCT
hassl-2957	400	4	that	that	PRON
hassl-2957	400	5	reinforced	reinforce	VERB
hassl-2957	400	6	the	the	DET
hassl-2957	400	7	21st	21st	ADJ
hassl-2957	400	8	century	century	NOUN
hassl-2957	400	9	digital	digital	ADJ
hassl-2957	400	10	skills	skill	NOUN
hassl-2957	400	11	,	,	PUNCT
hassl-2957	400	12	van	van	NOUN
hassl-2957	400	13	deursen	deursen	NOUN
hassl-2957	400	14	and	and	CCONJ
hassl-2957	400	15	van	van	PROPN
hassl-2957	400	16	dijk	dijk	PROPN
hassl-2957	400	17	(	(	PUNCT
hassl-2957	400	18	2014	2014	NUM
hassl-2957	400	19	)	)	PUNCT
hassl-2957	400	20	who	who	PRON
hassl-2957	400	21	highlighted	highlight	VERB
hassl-2957	400	22	the	the	DET
hassl-2957	400	23	relationship	relationship	NOUN
hassl-2957	400	24	between	between	ADP
hassl-2957	400	25	digital	digital	ADJ
hassl-2957	400	26	skills	skill	NOUN
hassl-2957	400	27	and	and	CCONJ
hassl-2957	400	28	the	the	DET
hassl-2957	400	29	information	information	NOUN
hassl-2957	400	30	society	society	NOUN
hassl-2957	400	31	,	,	PUNCT
hassl-2957	400	32	drew	draw	VERB
hassl-2957	400	33	(	(	PUNCT
hassl-2957	400	34	2018	2018	NUM
hassl-2957	400	35	)	)	PUNCT
hassl-2957	400	36	who	who	PRON
hassl-2957	400	37	proposed	propose	VERB
hassl-2957	400	38	adaptive	adaptive	ADJ
hassl-2957	400	39	skills	skill	NOUN
hassl-2957	400	40	necessary	necessary	ADJ
hassl-2957	400	41	for	for	ADP
hassl-2957	400	42	the	the	DET
hassl-2957	400	43	digital	digital	ADJ
hassl-2957	400	44	age	age	NOUN
hassl-2957	400	45	and	and	CCONJ
hassl-2957	400	46	van	van	PROPN
hassl-2957	400	47	laar	laar	PROPN
hassl-2957	400	48	et	et	PROPN
hassl-2957	400	49	al	al	PROPN
hassl-2957	400	50	.	.	PROPN
hassl-2957	401	1	(	(	PUNCT
hassl-2957	401	2	2019	2019	NUM
hassl-2957	401	3	)	)	PUNCT
hassl-2957	401	4	who	who	PRON
hassl-2957	401	5	identified	identify	VERB
hassl-2957	401	6	the	the	DET
hassl-2957	401	7	determinants	determinant	NOUN
hassl-2957	401	8	affecting	affect	VERB
hassl-2957	401	9	digital	digital	ADJ
hassl-2957	401	10	skills	skill	NOUN
hassl-2957	401	11	in	in	ADP
hassl-2957	401	12	the	the	DET
hassl-2957	401	13	21st	21st	ADJ
hassl-2957	401	14	century	century	NOUN
hassl-2957	401	15	.	.	PUNCT
hassl-2957	402	1	in	in	ADP
hassl-2957	402	2	a	a	DET
hassl-2957	402	3	related	relate	VERB
hassl-2957	402	4	manner	manner	NOUN
hassl-2957	402	5	,	,	PUNCT
hassl-2957	402	6	this	this	DET
hassl-2957	402	7	study	study	NOUN
hassl-2957	402	8	has	have	AUX
hassl-2957	402	9	accentuated	accentuate	VERB
hassl-2957	402	10	adaptive	adaptive	ADJ
hassl-2957	402	11	skills	skill	NOUN
hassl-2957	402	12	for	for	ADP
hassl-2957	402	13	the	the	DET
hassl-2957	402	14	digital	digital	ADJ
hassl-2957	402	15	age	age	NOUN
hassl-2957	402	16	such	such	ADJ
hassl-2957	402	17	as	as	ADP
hassl-2957	402	18	ability	ability	NOUN
hassl-2957	402	19	to	to	PART
hassl-2957	402	20	use	use	VERB
hassl-2957	402	21	accounting	accounting	NOUN
hassl-2957	402	22	software	software	NOUN
hassl-2957	402	23	,	,	PUNCT
hassl-2957	402	24	financial	financial	ADJ
hassl-2957	402	25	information	information	NOUN
hassl-2957	402	26	and	and	CCONJ
hassl-2957	402	27	other	other	ADJ
hassl-2957	402	28	programs	program	NOUN
hassl-2957	402	29	available	available	ADJ
hassl-2957	402	30	through	through	ADP
hassl-2957	402	31	cloud	cloud	NOUN
hassl-2957	402	32	computing	computing	NOUN
hassl-2957	402	33	.	.	PUNCT
hassl-2957	403	1	the	the	DET
hassl-2957	403	2	findings	finding	NOUN
hassl-2957	403	3	of	of	ADP
hassl-2957	403	4	this	this	DET
hassl-2957	403	5	study	study	NOUN
hassl-2957	403	6	lend	lend	VERB
hassl-2957	403	7	support	support	NOUN
hassl-2957	403	8	to	to	ADP
hassl-2957	403	9	prior	prior	ADJ
hassl-2957	403	10	research	research	NOUN
hassl-2957	403	11	on	on	ADP
hassl-2957	403	12	quality	quality	NOUN
hassl-2957	403	13	financial	financial	ADJ
hassl-2957	403	14	reporting	reporting	NOUN
hassl-2957	403	15	.	.	PUNCT
hassl-2957	404	1	several	several	ADJ
hassl-2957	404	2	scholars	scholar	NOUN
hassl-2957	404	3	like	like	ADP
hassl-2957	404	4	vijitha	vijitha	PROPN
hassl-2957	404	5	and	and	CCONJ
hassl-2957	404	6	nimalathasan	nimalathasan	PROPN
hassl-2957	404	7	(	(	PUNCT
hassl-2957	404	8	2014	2014	NUM
hassl-2957	404	9	)	)	PUNCT
hassl-2957	404	10	;	;	PUNCT
hassl-2957	404	11	emeni	emeni	NOUN
hassl-2957	404	12	et	et	PROPN
hassl-2957	404	13	al	al	PROPN
hassl-2957	404	14	.	.	PUNCT
hassl-2957	404	15	(	(	PUNCT
hassl-2957	404	16	2016	2016	NUM
hassl-2957	404	17	)	)	PUNCT
hassl-2957	404	18	and	and	CCONJ
hassl-2957	404	19	mulenga	mulenga	ADV
hassl-2957	404	20	(	(	PUNCT
hassl-2957	404	21	2015	2015	NUM
hassl-2957	404	22	)	)	PUNCT
hassl-2957	404	23	found	find	VERB
hassl-2957	404	24	the	the	DET
hassl-2957	404	25	relevance	relevance	NOUN
hassl-2957	404	26	of	of	ADP
hassl-2957	404	27	accounting	accounting	NOUN
hassl-2957	404	28	information	information	NOUN
hassl-2957	404	29	a	a	DET
hassl-2957	404	30	key	key	ADJ
hassl-2957	404	31	performance	performance	NOUN
hassl-2957	404	32	indicator	indicator	NOUN
hassl-2957	404	33	.	.	PUNCT
hassl-2957	405	1	this	this	DET
hassl-2957	405	2	study	study	NOUN
hassl-2957	405	3	also	also	ADV
hassl-2957	405	4	found	find	VERB
hassl-2957	405	5	these	these	DET
hassl-2957	405	6	indicators	indicator	NOUN
hassl-2957	405	7	are	be	AUX
hassl-2957	405	8	keys	key	NOUN
hassl-2957	405	9	to	to	PART
hassl-2957	405	10	relevance	relevance	VERB
hassl-2957	405	11	in	in	ADP
hassl-2957	405	12	decision	decision	NOUN
hassl-2957	405	13	-	-	PUNCT
hassl-2957	405	14	making	making	NOUN
hassl-2957	405	15	such	such	ADJ
hassl-2957	405	16	as	as	ADP
hassl-2957	405	17	being	be	AUX
hassl-2957	405	18	useful	useful	ADJ
hassl-2957	405	19	for	for	ADP
hassl-2957	405	20	decision	decision	NOUN
hassl-2957	405	21	-	-	PUNCT
hassl-2957	405	22	making	making	NOUN
hassl-2957	405	23	,	,	PUNCT
hassl-2957	405	24	prediction	prediction	NOUN
hassl-2957	405	25	and	and	CCONJ
hassl-2957	405	26	feedback	feedback	NOUN
hassl-2957	405	27	on	on	ADP
hassl-2957	405	28	past	past	ADJ
hassl-2957	405	29	assessments	assessment	NOUN
hassl-2957	405	30	.	.	PUNCT
hassl-2957	406	1	like	like	ADP
hassl-2957	406	2	other	other	ADJ
hassl-2957	406	3	studies	study	NOUN
hassl-2957	406	4	that	that	PRON
hassl-2957	406	5	indicated	indicate	VERB
hassl-2957	406	6	credibility	credibility	NOUN
hassl-2957	406	7	as	as	ADP
hassl-2957	406	8	a	a	DET
hassl-2957	406	9	key	key	NOUN
hassl-2957	406	10	to	to	ADP
hassl-2957	406	11	quality	quality	NOUN
hassl-2957	406	12	accounting	accounting	NOUN
hassl-2957	406	13	reporting	reporting	NOUN
hassl-2957	406	14	and	and	CCONJ
hassl-2957	406	15	proposed	propose	VERB
hassl-2957	406	16	several	several	ADJ
hassl-2957	406	17	ways	way	NOUN
hassl-2957	406	18	to	to	PART
hassl-2957	406	19	reinforce	reinforce	VERB
hassl-2957	406	20	credibility	credibility	NOUN
hassl-2957	406	21	,	,	PUNCT
hassl-2957	406	22	such	such	ADJ
hassl-2957	406	23	as	as	ADP
hassl-2957	406	24	accounting	accounting	NOUN
hassl-2957	406	25	ethics	ethic	NOUN
hassl-2957	406	26	by	by	ADP
hassl-2957	406	27	enofe	enofe	PROPN
hassl-2957	406	28	et	et	PROPN
hassl-2957	406	29	al	al	PROPN
hassl-2957	406	30	.	.	PROPN
hassl-2957	407	1	(	(	PUNCT
hassl-2957	407	2	2015	2015	NUM
hassl-2957	407	3	)	)	PUNCT
hassl-2957	407	4	creative	creative	ADJ
hassl-2957	407	5	accounting	accounting	NOUN
hassl-2957	407	6	aifuwa	aifuwa	PROPN
hassl-2957	407	7	et	et	PROPN
hassl-2957	407	8	al	al	PROPN
hassl-2957	407	9	.	.	PROPN
hassl-2957	408	1	(	(	PUNCT
hassl-2957	408	2	2018	2018	NUM
hassl-2957	408	3	)	)	PUNCT
hassl-2957	408	4	and	and	CCONJ
hassl-2957	408	5	avoidance	avoidance	NOUN
hassl-2957	408	6	of	of	ADP
hassl-2957	408	7	negative	negative	ADJ
hassl-2957	408	8	impacts	impact	NOUN
hassl-2957	408	9	of	of	ADP
hassl-2957	408	10	fraud	fraud	NOUN
hassl-2957	408	11	-	-	PUNCT
hassl-2957	408	12	free	free	ADJ
hassl-2957	408	13	financial	financial	ADJ
hassl-2957	408	14	reports	report	NOUN
hassl-2957	408	15	(	(	PUNCT
hassl-2957	408	16	omoolorun	omoolorun	ADJ
hassl-2957	408	17	&	&	CCONJ
hassl-2957	408	18	abilogun	abilogun	PROPN
hassl-2957	408	19	,	,	PUNCT
hassl-2957	408	20	2017	2017	NUM
hassl-2957	408	21	)	)	PUNCT
hassl-2957	408	22	this	this	DET
hassl-2957	408	23	study	study	NOUN
hassl-2957	408	24	has	have	AUX
hassl-2957	408	25	identified	identify	VERB
hassl-2957	408	26	ways	way	NOUN
hassl-2957	408	27	to	to	PART
hassl-2957	408	28	reinforce	reinforce	VERB
hassl-2957	408	29	credibility	credibility	NOUN
hassl-2957	408	30	such	such	ADJ
hassl-2957	408	31	as	as	ADP
hassl-2957	408	32	by	by	ADP
hassl-2957	408	33	providing	provide	VERB
hassl-2957	408	34	a	a	DET
hassl-2957	408	35	complete	complete	ADJ
hassl-2957	408	36	picture	picture	NOUN
hassl-2957	408	37	of	of	ADP
hassl-2957	408	38	the	the	DET
hassl-2957	408	39	asset	asset	NOUN
hassl-2957	408	40	group	group	NOUN
hassl-2957	408	41	,	,	PUNCT
hassl-2957	408	42	accurate	accurate	ADJ
hassl-2957	408	43	or	or	CCONJ
hassl-2957	408	44	approximate	approximate	ADJ
hassl-2957	408	45	to	to	ADP
hassl-2957	408	46	unobservable	unobservable	ADJ
hassl-2957	408	47	prices	price	NOUN
hassl-2957	408	48	or	or	CCONJ
hassl-2957	408	49	values	value	NOUN
hassl-2957	408	50	and	and	CCONJ
hassl-2957	408	51	visually	visually	ADV
hassl-2957	408	52	impartial	impartial	ADJ
hassl-2957	408	53	,	,	PUNCT
hassl-2957	408	54	unbiased	unbiased	ADJ
hassl-2957	408	55	or	or	CCONJ
hassl-2957	408	56	otherwise	otherwise	ADV
hassl-2957	408	57	unembellished	unembellished	ADJ
hassl-2957	408	58	financial	financial	ADJ
hassl-2957	408	59	information	information	NOUN
hassl-2957	408	60	.	.	PUNCT
hassl-2957	409	1	comparability	comparability	NOUN
hassl-2957	409	2	,	,	PUNCT
hassl-2957	409	3	especially	especially	ADV
hassl-2957	409	4	the	the	DET
hassl-2957	409	5	adoption	adoption	NOUN
hassl-2957	409	6	of	of	ADP
hassl-2957	409	7	international	international	ADJ
hassl-2957	409	8	financial	financial	ADJ
hassl-2957	409	9	reporting	reporting	NOUN
hassl-2957	409	10	standards	standard	NOUN
hassl-2957	409	11	,	,	PUNCT
hassl-2957	409	12	is	be	AUX
hassl-2957	409	13	proposed	propose	VERB
hassl-2957	409	14	by	by	ADP
hassl-2957	409	15	researchers	researcher	NOUN
hassl-2957	409	16	like	like	ADP
hassl-2957	409	17	su	su	PROPN
hassl-2957	409	18	et	et	PROPN
hassl-2957	409	19	al	al	PROPN
hassl-2957	409	20	.	.	PROPN
hassl-2957	410	1	(	(	PUNCT
hassl-2957	410	2	2018	2018	NUM
hassl-2957	410	3	)	)	PUNCT
hassl-2957	410	4	and	and	CCONJ
hassl-2957	410	5	chircop	chircop	PROPN
hassl-2957	410	6	et	et	PROPN
hassl-2957	410	7	al	al	PROPN
hassl-2957	410	8	.	.	PROPN
hassl-2957	411	1	(	(	PUNCT
hassl-2957	411	2	2020	2020	NUM
hassl-2957	411	3	)	)	PUNCT
hassl-2957	411	4	this	this	DET
hassl-2957	411	5	study	study	NOUN
hassl-2957	411	6	lends	lend	VERB
hassl-2957	411	7	support	support	NOUN
hassl-2957	411	8	to	to	ADP
hassl-2957	411	9	these	these	DET
hassl-2957	411	10	researchers	researcher	NOUN
hassl-2957	411	11	and	and	CCONJ
hassl-2957	411	12	identifies	identify	VERB
hassl-2957	411	13	comparability	comparability	NOUN
hassl-2957	411	14	with	with	ADP
hassl-2957	411	15	similar	similar	ADJ
hassl-2957	411	16	factors	factor	NOUN
hassl-2957	411	17	of	of	ADP
hassl-2957	411	18	other	other	ADJ
hassl-2957	411	19	entities	entity	NOUN
hassl-2957	411	20	in	in	ADP
hassl-2957	411	21	the	the	DET
hassl-2957	411	22	business	business	NOUN
hassl-2957	411	23	,	,	PUNCT
hassl-2957	411	24	such	such	ADJ
hassl-2957	411	25	as	as	ADP
hassl-2957	411	26	in	in	ADP
hassl-2957	411	27	accounts	account	NOUN
hassl-2957	411	28	of	of	ADP
hassl-2957	411	29	the	the	DET
hassl-2957	411	30	same	same	ADJ
hassl-2957	411	31	periods	period	NOUN
hassl-2957	411	32	as	as	ADP
hassl-2957	411	33	of	of	ADP
hassl-2957	411	34	the	the	DET
hassl-2957	411	35	reporting	reporting	NOUN
hassl-2957	411	36	entity	entity	NOUN
hassl-2957	411	37	,	,	PUNCT
hassl-2957	411	38	similarities	similarity	NOUN
hassl-2957	411	39	and	and	CCONJ
hassl-2957	411	40	dissimilarities	dissimilarity	NOUN
hassl-2957	411	41	of	of	ADP
hassl-2957	411	42	the	the	DET
hassl-2957	411	43	reporting	reporting	NOUN
hassl-2957	411	44	entity	entity	NOUN
hassl-2957	411	45	and	and	CCONJ
hassl-2957	411	46	a	a	DET
hassl-2957	411	47	credible	credible	ADJ
hassl-2957	411	48	and	and	CCONJ
hassl-2957	411	49	unbiased	unbiased	ADJ
hassl-2957	411	50	representation	representation	NOUN
hassl-2957	411	51	of	of	ADP
hassl-2957	411	52	the	the	DET
hassl-2957	411	53	phenomena	phenomenon	NOUN
hassl-2957	411	54	associated	associate	VERB
hassl-2957	411	55	with	with	ADP
hassl-2957	411	56	similar	similar	ADJ
hassl-2957	411	57	economic	economic	ADJ
hassl-2957	411	58	decisions	decision	NOUN
hassl-2957	411	59	of	of	ADP
hassl-2957	411	60	the	the	DET
hassl-2957	411	61	other	other	ADJ
hassl-2957	411	62	reporting	reporting	NOUN
hassl-2957	411	63	entity	entity	NOUN
hassl-2957	411	64	.	.	PUNCT
hassl-2957	412	1	verifiability	verifiability	NOUN
hassl-2957	412	2	is	be	AUX
hassl-2957	412	3	identified	identify	VERB
hassl-2957	412	4	as	as	ADP
hassl-2957	412	5	a	a	DET
hassl-2957	412	6	major	major	ADJ
hassl-2957	412	7	attribute	attribute	NOUN
hassl-2957	412	8	of	of	ADP
hassl-2957	412	9	financial	financial	ADJ
hassl-2957	412	10	reporting	reporting	NOUN
hassl-2957	412	11	quality	quality	NOUN
hassl-2957	412	12	in	in	ADP
hassl-2957	412	13	the	the	DET
hassl-2957	412	14	findings	finding	NOUN
hassl-2957	412	15	of	of	ADP
hassl-2957	412	16	several	several	ADJ
hassl-2957	412	17	studies	study	NOUN
hassl-2957	412	18	like	like	ADP
hassl-2957	412	19	that	that	PRON
hassl-2957	412	20	of	of	ADP
hassl-2957	412	21	al	al	PROPN
hassl-2957	412	22	-	-	PUNCT
hassl-2957	412	23	waeli	waeli	PROPN
hassl-2957	412	24	et	et	PROPN
hassl-2957	412	25	al	al	PROPN
hassl-2957	412	26	.	.	PROPN
hassl-2957	412	27	(	(	PUNCT
hassl-2957	412	28	2020	2020	NUM
hassl-2957	412	29	)	)	PUNCT
hassl-2957	412	30	and	and	CCONJ
hassl-2957	412	31	kim	kim	PROPN
hassl-2957	412	32	-	-	PUNCT
hassl-2957	412	33	gina	gina	PROPN
hassl-2957	412	34	(	(	PUNCT
hassl-2957	412	35	2018	2018	NUM
hassl-2957	412	36	)	)	PUNCT
hassl-2957	412	37	.	.	PUNCT
hassl-2957	413	1	this	this	DET
hassl-2957	413	2	study	study	NOUN
hassl-2957	413	3	lends	lend	VERB
hassl-2957	413	4	support	support	NOUN
hassl-2957	413	5	to	to	ADP
hassl-2957	413	6	the	the	DET
hassl-2957	413	7	fact	fact	NOUN
hassl-2957	413	8	that	that	SCONJ
hassl-2957	413	9	quality	quality	NOUN
hassl-2957	413	10	reporting	reporting	NOUN
hassl-2957	413	11	should	should	AUX
hassl-2957	413	12	be	be	AUX
hassl-2957	413	13	verified	verify	VERB
hassl-2957	413	14	by	by	ADP
hassl-2957	413	15	direct	direct	ADJ
hassl-2957	413	16	and	and	CCONJ
hassl-2957	413	17	indirect	indirect	ADJ
hassl-2957	413	18	verification	verification	NOUN
hassl-2957	413	19	,	,	PUNCT
hassl-2957	413	20	forward	forward	ADV
hassl-2957	413	21	-	-	PUNCT
hassl-2957	413	22	looking	look	VERB
hassl-2957	413	23	financial	financial	ADJ
hassl-2957	413	24	information	information	NOUN
hassl-2957	413	25	and	and	CCONJ
hassl-2957	413	26	similar	similar	ADJ
hassl-2957	413	27	reporting	reporting	NOUN
hassl-2957	413	28	.	.	PUNCT
hassl-2957	414	1	findings	finding	NOUN
hassl-2957	414	2	of	of	ADP
hassl-2957	414	3	several	several	ADJ
hassl-2957	414	4	studies	study	NOUN
hassl-2957	414	5	like	like	ADP
hassl-2957	414	6	that	that	PRON
hassl-2957	414	7	of	of	ADP
hassl-2957	414	8	abernathy	abernathy	PROPN
hassl-2957	414	9	et	et	PROPN
hassl-2957	414	10	al	al	PROPN
hassl-2957	414	11	.	.	PROPN
hassl-2957	414	12	(	(	PUNCT
hassl-2957	414	13	2014	2014	NUM
hassl-2957	414	14	)	)	PUNCT
hassl-2957	414	15	and	and	CCONJ
hassl-2957	414	16	iyoha	iyoha	PROPN
hassl-2957	414	17	(	(	PUNCT
hassl-2957	414	18	2012	2012	NUM
hassl-2957	414	19	)	)	PUNCT
hassl-2957	414	20	revealed	reveal	VERB
hassl-2957	414	21	that	that	SCONJ
hassl-2957	414	22	timeliness	timeliness	NOUN
hassl-2957	414	23	is	be	AUX
hassl-2957	414	24	a	a	DET
hassl-2957	414	25	crucial	crucial	ADJ
hassl-2957	414	26	indicator	indicator	NOUN
hassl-2957	414	27	of	of	ADP
hassl-2957	414	28	quality	quality	NOUN
hassl-2957	414	29	reporting	reporting	NOUN
hassl-2957	414	30	.	.	PUNCT
hassl-2957	415	1	the	the	DET
hassl-2957	415	2	findings	finding	NOUN
hassl-2957	415	3	of	of	ADP
hassl-2957	415	4	this	this	DET
hassl-2957	415	5	study	study	NOUN
hassl-2957	415	6	are	be	AUX
hassl-2957	415	7	consistent	consistent	ADJ
hassl-2957	415	8	with	with	ADP
hassl-2957	415	9	the	the	DET
hassl-2957	415	10	findings	finding	NOUN
hassl-2957	415	11	that	that	SCONJ
hassl-2957	415	12	the	the	DET
hassl-2957	415	13	reports	report	NOUN
hassl-2957	415	14	should	should	AUX
hassl-2957	415	15	be	be	AUX
hassl-2957	415	16	delivered	deliver	VERB
hassl-2957	415	17	to	to	ADP
hassl-2957	415	18	relevant	relevant	ADJ
hassl-2957	415	19	agencies	agency	NOUN
hassl-2957	415	20	on	on	ADP
hassl-2957	415	21	time	time	NOUN
hassl-2957	415	22	and	and	CCONJ
hassl-2957	415	23	available	available	ADJ
hassl-2957	415	24	for	for	SCONJ
hassl-2957	415	25	decision	decision	NOUN
hassl-2957	415	26	-	-	PUNCT
hassl-2957	415	27	makers	maker	NOUN
hassl-2957	415	28	to	to	PART
hassl-2957	415	29	use	use	VERB
hassl-2957	415	30	in	in	ADP
hassl-2957	415	31	a	a	DET
hassl-2957	415	32	timely	timely	ADJ
hassl-2957	415	33	manner	manner	NOUN
hassl-2957	415	34	.	.	PUNCT
hassl-2957	416	1	several	several	ADJ
hassl-2957	416	2	studies	study	NOUN
hassl-2957	416	3	(	(	PUNCT
hassl-2957	416	4	ewer	ewer	NOUN
hassl-2957	416	5	(	(	PUNCT
hassl-2957	416	6	2007	2007	NUM
hassl-2957	416	7	)	)	PUNCT
hassl-2957	416	8	;	;	PUNCT
hassl-2957	416	9	nobes	nobe	NOUN
hassl-2957	416	10	(	(	PUNCT
hassl-2957	416	11	2016	2016	NUM
hassl-2957	416	12	)	)	PUNCT
hassl-2957	416	13	;	;	PUNCT
hassl-2957	416	14	jones	jones	PROPN
hassl-2957	416	15	and	and	CCONJ
hassl-2957	416	16	smith	smith	PROPN
hassl-2957	416	17	(	(	PUNCT
hassl-2957	416	18	2014	2014	NUM
hassl-2957	416	19	)	)	PUNCT
hassl-2957	416	20	;	;	PUNCT
hassl-2957	416	21	avi	avi	NOUN
hassl-2957	416	22	(	(	PUNCT
hassl-2957	416	23	2018	2018	NUM
hassl-2957	416	24	)	)	PUNCT
hassl-2957	416	25	;	;	PUNCT
hassl-2957	416	26	nobes	nobe	NOUN
hassl-2957	416	27	and	and	CCONJ
hassl-2957	416	28	stadler	stadl	ADJ
hassl-2957	416	29	humanities	humanity	NOUN
hassl-2957	416	30	and	and	CCONJ
hassl-2957	416	31	social	social	ADJ
hassl-2957	416	32	sciences	science	NOUN
hassl-2957	416	33	letters	letter	NOUN
hassl-2957	416	34	,	,	PUNCT
hassl-2957	416	35	2022	2022	NUM
hassl-2957	416	36	,	,	PUNCT
hassl-2957	416	37	10(2	10(2	NUM
hassl-2957	416	38	):	):	PUNCT
hassl-2957	416	39	103	103	NUM
hassl-2957	416	40	-	-	SYM
hassl-2957	416	41	126	126	NUM
hassl-2957	416	42	122	122	NUM
hassl-2957	416	43	©	©	PROPN
hassl-2957	416	44	2022	2022	NUM
hassl-2957	416	45	conscientia	conscientia	PROPN
hassl-2957	416	46	beam	beam	PROPN
hassl-2957	416	47	.	.	PUNCT
hassl-2957	417	1	all	all	DET
hassl-2957	417	2	rights	right	NOUN
hassl-2957	417	3	reserved	reserve	VERB
hassl-2957	417	4	.	.	PUNCT
hassl-2957	418	1	(	(	PUNCT
hassl-2957	418	2	2015	2015	NUM
hassl-2957	418	3	)	)	PUNCT
hassl-2957	418	4	)	)	PUNCT
hassl-2957	418	5	have	have	AUX
hassl-2957	418	6	proposed	propose	VERB
hassl-2957	418	7	understandability	understandability	NOUN
hassl-2957	418	8	as	as	ADP
hassl-2957	418	9	a	a	DET
hassl-2957	418	10	key	key	ADJ
hassl-2957	418	11	reporting	reporting	NOUN
hassl-2957	418	12	performance	performance	NOUN
hassl-2957	418	13	.	.	PUNCT
hassl-2957	419	1	this	this	DET
hassl-2957	419	2	study	study	NOUN
hassl-2957	419	3	confirms	confirm	VERB
hassl-2957	419	4	the	the	DET
hassl-2957	419	5	significance	significance	NOUN
hassl-2957	419	6	of	of	ADP
hassl-2957	419	7	understandability	understandability	NOUN
hassl-2957	419	8	in	in	ADP
hassl-2957	419	9	the	the	DET
hassl-2957	419	10	following	following	ADJ
hassl-2957	419	11	ways	way	NOUN
hassl-2957	419	12	,	,	PUNCT
hassl-2957	419	13	namely	namely	ADV
hassl-2957	419	14	,	,	PUNCT
hassl-2957	419	15	quality	quality	ADJ
hassl-2957	419	16	financial	financial	ADJ
hassl-2957	419	17	reports	report	NOUN
hassl-2957	419	18	should	should	AUX
hassl-2957	419	19	be	be	AUX
hassl-2957	419	20	clear	clear	ADJ
hassl-2957	419	21	and	and	CCONJ
hassl-2957	419	22	concise	concise	ADJ
hassl-2957	419	23	and	and	CCONJ
hassl-2957	419	24	provide	provide	VERB
hassl-2957	419	25	complete	complete	ADJ
hassl-2957	419	26	information	information	NOUN
hassl-2957	419	27	so	so	SCONJ
hassl-2957	419	28	that	that	SCONJ
hassl-2957	419	29	users	user	NOUN
hassl-2957	419	30	can	can	AUX
hassl-2957	419	31	apply	apply	VERB
hassl-2957	419	32	them	they	PRON
hassl-2957	419	33	correctly	correctly	ADV
hassl-2957	419	34	for	for	ADP
hassl-2957	419	35	decision	decision	NOUN
hassl-2957	419	36	-	-	PUNCT
hassl-2957	419	37	making	making	NOUN
hassl-2957	419	38	.	.	PUNCT
hassl-2957	420	1	lastly	lastly	ADV
hassl-2957	420	2	,	,	PUNCT
hassl-2957	420	3	studies	study	NOUN
hassl-2957	420	4	by	by	ADP
hassl-2957	420	5	fei	fei	PROPN
hassl-2957	420	6	et	et	PROPN
hassl-2957	420	7	al	al	PROPN
hassl-2957	420	8	.	.	PROPN
hassl-2957	420	9	(	(	PUNCT
hassl-2957	420	10	2021	2021	NUM
hassl-2957	420	11	)	)	PUNCT
hassl-2957	420	12	;	;	PUNCT
hassl-2957	420	13	krishna	krishna	PROPN
hassl-2957	420	14	et	et	PROPN
hassl-2957	420	15	al	al	PROPN
hassl-2957	420	16	.	.	PROPN
hassl-2957	421	1	(	(	PUNCT
hassl-2957	421	2	2011	2011	NUM
hassl-2957	421	3	)	)	PUNCT
hassl-2957	422	1	;	;	PUNCT
hassl-2957	422	2	reed	reed	NOUN
hassl-2957	422	3	and	and	CCONJ
hassl-2957	422	4	reed	reed	PROPN
hassl-2957	422	5	(	(	PUNCT
hassl-2957	422	6	2009	2009	NUM
hassl-2957	422	7	)	)	PUNCT
hassl-2957	422	8	;	;	PUNCT
hassl-2957	422	9	ronaghi	ronaghi	PROPN
hassl-2957	422	10	and	and	CCONJ
hassl-2957	422	11	mosakhani	mosakhani	PROPN
hassl-2957	422	12	(	(	PUNCT
hassl-2957	422	13	2021	2021	NUM
hassl-2957	422	14	)	)	PUNCT
hassl-2957	422	15	consider	consider	VERB
hassl-2957	422	16	business	business	NOUN
hassl-2957	422	17	models	model	NOUN
hassl-2957	422	18	as	as	ADP
hassl-2957	422	19	being	be	AUX
hassl-2957	422	20	the	the	DET
hassl-2957	422	21	key	key	NOUN
hassl-2957	422	22	to	to	ADP
hassl-2957	422	23	quality	quality	NOUN
hassl-2957	422	24	reporting	reporting	NOUN
hassl-2957	422	25	.	.	PUNCT
hassl-2957	423	1	like	like	ADP
hassl-2957	423	2	those	those	DET
hassl-2957	423	3	studies	study	NOUN
hassl-2957	423	4	,	,	PUNCT
hassl-2957	423	5	the	the	DET
hassl-2957	423	6	present	present	ADJ
hassl-2957	423	7	study	study	NOUN
hassl-2957	423	8	found	find	VERB
hassl-2957	423	9	different	different	ADJ
hassl-2957	423	10	impacts	impact	NOUN
hassl-2957	423	11	of	of	ADP
hassl-2957	423	12	two	two	NUM
hassl-2957	423	13	types	type	NOUN
hassl-2957	423	14	of	of	ADP
hassl-2957	423	15	business	business	NOUN
hassl-2957	423	16	models	model	NOUN
hassl-2957	423	17	(	(	PUNCT
hassl-2957	423	18	namely	namely	ADV
hassl-2957	423	19	company	company	NOUN
hassl-2957	423	20	and	and	CCONJ
hassl-2957	423	21	partnership	partnership	NOUN
hassl-2957	423	22	)	)	PUNCT
hassl-2957	423	23	on	on	ADP
hassl-2957	423	24	reporting	report	VERB
hassl-2957	423	25	in	in	ADP
hassl-2957	423	26	all	all	DET
hassl-2957	423	27	competences	competence	NOUN
hassl-2957	423	28	and	and	CCONJ
hassl-2957	423	29	indicators	indicator	NOUN
hassl-2957	423	30	in	in	ADP
hassl-2957	423	31	this	this	DET
hassl-2957	423	32	study	study	NOUN
hassl-2957	423	33	.	.	PUNCT
hassl-2957	424	1	the	the	DET
hassl-2957	424	2	results	result	NOUN
hassl-2957	424	3	of	of	ADP
hassl-2957	424	4	this	this	DET
hassl-2957	424	5	study	study	NOUN
hassl-2957	424	6	revealed	reveal	VERB
hassl-2957	424	7	that	that	SCONJ
hassl-2957	424	8	the	the	DET
hassl-2957	424	9	company	company	NOUN
hassl-2957	424	10	’s	’s	PART
hassl-2957	424	11	overall	overall	ADJ
hassl-2957	424	12	mean	mean	NOUN
hassl-2957	424	13	scores	score	NOUN
hassl-2957	424	14	were	be	AUX
hassl-2957	424	15	4.32	4.32	NUM
hassl-2957	424	16	and	and	CCONJ
hassl-2957	424	17	4.45	4.45	NUM
hassl-2957	424	18	while	while	SCONJ
hassl-2957	424	19	those	those	PRON
hassl-2957	424	20	of	of	ADP
hassl-2957	424	21	the	the	DET
hassl-2957	424	22	partnership	partnership	NOUN
hassl-2957	424	23	were	be	AUX
hassl-2957	424	24	4.29	4.29	NUM
hassl-2957	424	25	and	and	CCONJ
hassl-2957	424	26	4.29	4.29	NUM
hassl-2957	424	27	.	.	NOUN
hassl-2957	425	1	6	6	NUM
hassl-2957	425	2	.	.	X
hassl-2957	425	3	conclusions	conclusion	NOUN
hassl-2957	425	4	and	and	CCONJ
hassl-2957	425	5	suggestions	suggestion	NOUN
hassl-2957	425	6	for	for	ADP
hassl-2957	425	7	future	future	ADJ
hassl-2957	425	8	studies	study	NOUN
hassl-2957	425	9	five	five	NUM
hassl-2957	425	10	conclusions	conclusion	NOUN
hassl-2957	425	11	can	can	AUX
hassl-2957	425	12	be	be	AUX
hassl-2957	425	13	drawn	draw	VERB
hassl-2957	425	14	from	from	ADP
hassl-2957	425	15	the	the	DET
hassl-2957	425	16	study	study	NOUN
hassl-2957	425	17	.	.	PUNCT
hassl-2957	426	1	first	first	ADV
hassl-2957	426	2	,	,	PUNCT
hassl-2957	426	3	the	the	DET
hassl-2957	426	4	respondents	respondent	NOUN
hassl-2957	426	5	agree	agree	VERB
hassl-2957	426	6	with	with	ADP
hassl-2957	426	7	all	all	DET
hassl-2957	426	8	competencies	competency	NOUN
hassl-2957	426	9	with	with	ADP
hassl-2957	426	10	five	five	NUM
hassl-2957	426	11	out	out	ADP
hassl-2957	426	12	of	of	ADP
hassl-2957	426	13	seven	seven	NUM
hassl-2957	426	14	competencies	competency	NOUN
hassl-2957	426	15	scoring	score	VERB
hassl-2957	426	16	higher	high	ADJ
hassl-2957	426	17	than	than	ADP
hassl-2957	426	18	the	the	DET
hassl-2957	426	19	overall	overall	ADJ
hassl-2957	426	20	mean	mean	NOUN
hassl-2957	426	21	score	score	NOUN
hassl-2957	426	22	(	(	PUNCT
hassl-2957	426	23	namely	namely	ADV
hassl-2957	426	24	personal	personal	ADJ
hassl-2957	426	25	skills	skill	NOUN
hassl-2957	426	26	,	,	PUNCT
hassl-2957	426	27	professional	professional	ADJ
hassl-2957	426	28	ethics	ethic	NOUN
hassl-2957	426	29	,	,	PUNCT
hassl-2957	426	30	interaction	interaction	NOUN
hassl-2957	426	31	and	and	CCONJ
hassl-2957	426	32	communication	communication	NOUN
hassl-2957	426	33	skills	skill	NOUN
hassl-2957	426	34	,	,	PUNCT
hassl-2957	426	35	adaptive	adaptive	ADJ
hassl-2957	426	36	skills	skill	NOUN
hassl-2957	426	37	for	for	ADP
hassl-2957	426	38	the	the	DET
hassl-2957	426	39	digital	digital	ADJ
hassl-2957	426	40	age	age	NOUN
hassl-2957	426	41	and	and	CCONJ
hassl-2957	426	42	organizational	organizational	ADJ
hassl-2957	426	43	management	management	NOUN
hassl-2957	426	44	skills	skill	NOUN
hassl-2957	426	45	.	.	PUNCT
hassl-2957	427	1	this	this	PRON
hassl-2957	427	2	means	mean	VERB
hassl-2957	427	3	that	that	SCONJ
hassl-2957	427	4	they	they	PRON
hassl-2957	427	5	agree	agree	VERB
hassl-2957	427	6	that	that	SCONJ
hassl-2957	427	7	these	these	DET
hassl-2957	427	8	competencies	competency	NOUN
hassl-2957	427	9	have	have	VERB
hassl-2957	427	10	an	an	DET
hassl-2957	427	11	impact	impact	NOUN
hassl-2957	427	12	on	on	ADP
hassl-2957	427	13	financial	financial	ADJ
hassl-2957	427	14	reporting	reporting	NOUN
hassl-2957	427	15	quality	quality	NOUN
hassl-2957	427	16	.	.	PUNCT
hassl-2957	428	1	in	in	ADP
hassl-2957	428	2	addition	addition	NOUN
hassl-2957	428	3	,	,	PUNCT
hassl-2957	428	4	the	the	DET
hassl-2957	428	5	respondents	respondent	NOUN
hassl-2957	428	6	strongly	strongly	ADV
hassl-2957	428	7	agree	agree	VERB
hassl-2957	428	8	with	with	ADP
hassl-2957	428	9	almost	almost	ADV
hassl-2957	428	10	all	all	DET
hassl-2957	428	11	sub	sub	NOUN
hassl-2957	428	12	-	-	NOUN
hassl-2957	428	13	competencies	competency	NOUN
hassl-2957	428	14	,	,	PUNCT
hassl-2957	428	15	except	except	SCONJ
hassl-2957	428	16	for	for	ADP
hassl-2957	428	17	the	the	DET
hassl-2957	428	18	following	follow	VERB
hassl-2957	428	19	sub	sub	NOUN
hassl-2957	428	20	-	-	NOUN
hassl-2957	428	21	competencies	competency	NOUN
hassl-2957	428	22	with	with	ADP
hassl-2957	428	23	which	which	PRON
hassl-2957	428	24	they	they	PRON
hassl-2957	428	25	strongly	strongly	ADV
hassl-2957	428	26	agree	agree	VERB
hassl-2957	428	27	:	:	PUNCT
hassl-2957	428	28	1	1	X
hassl-2957	428	29	.	.	X
hassl-2957	429	1	no	no	DET
hassl-2957	429	2	disclosure	disclosure	NOUN
hassl-2957	429	3	of	of	ADP
hassl-2957	429	4	information	information	NOUN
hassl-2957	429	5	obtained	obtain	VERB
hassl-2957	429	6	from	from	ADP
hassl-2957	429	7	professional	professional	ADJ
hassl-2957	429	8	practice	practice	NOUN
hassl-2957	429	9	to	to	ADP
hassl-2957	429	10	others	other	NOUN
hassl-2957	429	11	if	if	SCONJ
hassl-2957	429	12	it	it	PRON
hassl-2957	429	13	is	be	AUX
hassl-2957	429	14	not	not	PART
hassl-2957	429	15	authorized	authorize	VERB
hassl-2957	429	16	or	or	CCONJ
hassl-2957	429	17	acts	act	VERB
hassl-2957	429	18	as	as	ADP
hassl-2957	429	19	a	a	DET
hassl-2957	429	20	legal	legal	ADJ
hassl-2957	429	21	duty	duty	NOUN
hassl-2957	429	22	,	,	PUNCT
hassl-2957	429	23	2	2	NUM
hassl-2957	429	24	.	.	X
hassl-2957	429	25	ability	ability	NOUN
hassl-2957	429	26	to	to	PART
hassl-2957	429	27	adapt	adapt	VERB
hassl-2957	429	28	to	to	ADP
hassl-2957	429	29	changes	change	NOUN
hassl-2957	429	30	,	,	PUNCT
hassl-2957	429	31	3	3	X
hassl-2957	429	32	.	.	X
hassl-2957	429	33	proficiency	proficiency	NOUN
hassl-2957	429	34	in	in	ADP
hassl-2957	429	35	calculation	calculation	NOUN
hassl-2957	429	36	and	and	CCONJ
hassl-2957	429	37	data	datum	NOUN
hassl-2957	429	38	analytics	analytic	NOUN
hassl-2957	429	39	,	,	PUNCT
hassl-2957	429	40	4	4	NUM
hassl-2957	429	41	.	.	PUNCT
hassl-2957	429	42	adaptability	adaptability	NOUN
hassl-2957	429	43	to	to	PART
hassl-2957	429	44	work	work	VERB
hassl-2957	429	45	with	with	ADP
hassl-2957	429	46	people	people	NOUN
hassl-2957	429	47	from	from	ADP
hassl-2957	429	48	different	different	ADJ
hassl-2957	429	49	cultures	culture	NOUN
hassl-2957	429	50	and	and	CCONJ
hassl-2957	429	51	5	5	NUM
hassl-2957	429	52	.	.	X
hassl-2957	429	53	expertise	expertise	NOUN
hassl-2957	429	54	in	in	ADP
hassl-2957	429	55	information	information	NOUN
hassl-2957	429	56	technology	technology	NOUN
hassl-2957	429	57	.	.	PUNCT
hassl-2957	430	1	this	this	PRON
hassl-2957	430	2	means	mean	VERB
hassl-2957	430	3	that	that	SCONJ
hassl-2957	430	4	they	they	PRON
hassl-2957	430	5	agree	agree	VERB
hassl-2957	430	6	that	that	SCONJ
hassl-2957	430	7	these	these	DET
hassl-2957	430	8	sub	sub	ADJ
hassl-2957	430	9	-	-	ADJ
hassl-2957	430	10	competencies	competency	NOUN
hassl-2957	430	11	impact	impact	NOUN
hassl-2957	430	12	financial	financial	ADJ
hassl-2957	430	13	reporting	reporting	NOUN
hassl-2957	430	14	quality	quality	NOUN
hassl-2957	430	15	.	.	PUNCT
hassl-2957	431	1	second	second	ADJ
hassl-2957	431	2	,	,	PUNCT
hassl-2957	431	3	the	the	DET
hassl-2957	431	4	respondents	respondent	NOUN
hassl-2957	431	5	agree	agree	VERB
hassl-2957	431	6	with	with	ADP
hassl-2957	431	7	three	three	NUM
hassl-2957	431	8	out	out	ADP
hassl-2957	431	9	of	of	ADP
hassl-2957	431	10	six	six	NUM
hassl-2957	431	11	indicators	indicator	NOUN
hassl-2957	431	12	of	of	ADP
hassl-2957	431	13	financial	financial	ADJ
hassl-2957	431	14	report	report	NOUN
hassl-2957	431	15	quality	quality	NOUN
hassl-2957	431	16	that	that	PRON
hassl-2957	431	17	scored	score	VERB
hassl-2957	431	18	higher	high	ADJ
hassl-2957	431	19	than	than	ADP
hassl-2957	431	20	the	the	DET
hassl-2957	431	21	overall	overall	ADJ
hassl-2957	431	22	mean	mean	NOUN
hassl-2957	431	23	score	score	NOUN
hassl-2957	431	24	,	,	PUNCT
hassl-2957	431	25	namely	namely	ADV
hassl-2957	431	26	timeliness	timeliness	NOUN
hassl-2957	431	27	,	,	PUNCT
hassl-2957	431	28	comparability	comparability	NOUN
hassl-2957	431	29	and	and	CCONJ
hassl-2957	431	30	understandability	understandability	NOUN
hassl-2957	431	31	.	.	PUNCT
hassl-2957	432	1	this	this	PRON
hassl-2957	432	2	means	mean	VERB
hassl-2957	432	3	that	that	SCONJ
hassl-2957	432	4	they	they	PRON
hassl-2957	432	5	agree	agree	VERB
hassl-2957	432	6	that	that	SCONJ
hassl-2957	432	7	these	these	DET
hassl-2957	432	8	indicators	indicator	NOUN
hassl-2957	432	9	have	have	VERB
hassl-2957	432	10	an	an	DET
hassl-2957	432	11	impact	impact	NOUN
hassl-2957	432	12	on	on	ADP
hassl-2957	432	13	financial	financial	ADJ
hassl-2957	432	14	reporting	reporting	NOUN
hassl-2957	432	15	quality	quality	NOUN
hassl-2957	432	16	.	.	PUNCT
hassl-2957	433	1	also	also	ADV
hassl-2957	433	2	,	,	PUNCT
hassl-2957	433	3	the	the	DET
hassl-2957	433	4	respondents	respondent	NOUN
hassl-2957	433	5	agree	agree	VERB
hassl-2957	433	6	with	with	ADP
hassl-2957	433	7	all	all	DET
hassl-2957	433	8	the	the	DET
hassl-2957	433	9	indicators	indicator	NOUN
hassl-2957	433	10	.	.	PUNCT
hassl-2957	434	1	this	this	PRON
hassl-2957	434	2	means	mean	VERB
hassl-2957	434	3	that	that	SCONJ
hassl-2957	434	4	they	they	PRON
hassl-2957	434	5	agree	agree	VERB
hassl-2957	434	6	that	that	SCONJ
hassl-2957	434	7	all	all	DET
hassl-2957	434	8	indicators	indicator	NOUN
hassl-2957	434	9	have	have	VERB
hassl-2957	434	10	an	an	DET
hassl-2957	434	11	impact	impact	NOUN
hassl-2957	434	12	on	on	ADP
hassl-2957	434	13	financial	financial	ADJ
hassl-2957	434	14	reporting	reporting	NOUN
hassl-2957	434	15	quality	quality	NOUN
hassl-2957	434	16	.	.	PUNCT
hassl-2957	435	1	however	however	ADV
hassl-2957	435	2	,	,	PUNCT
hassl-2957	435	3	they	they	PRON
hassl-2957	435	4	do	do	AUX
hassl-2957	435	5	not	not	PART
hassl-2957	435	6	strongly	strongly	ADV
hassl-2957	435	7	agree	agree	VERB
hassl-2957	435	8	with	with	ADP
hassl-2957	435	9	any	any	PRON
hassl-2957	435	10	of	of	ADP
hassl-2957	435	11	the	the	DET
hassl-2957	435	12	indicators	indicator	NOUN
hassl-2957	435	13	.	.	PUNCT
hassl-2957	436	1	this	this	PRON
hassl-2957	436	2	means	mean	VERB
hassl-2957	436	3	that	that	SCONJ
hassl-2957	436	4	there	there	PRON
hassl-2957	436	5	is	be	VERB
hassl-2957	436	6	room	room	NOUN
hassl-2957	436	7	for	for	ADP
hassl-2957	436	8	improvement	improvement	NOUN
hassl-2957	436	9	in	in	ADP
hassl-2957	436	10	all	all	DET
hassl-2957	436	11	indicators	indicator	NOUN
hassl-2957	436	12	.	.	PUNCT
hassl-2957	437	1	third	third	ADV
hassl-2957	437	2	,	,	PUNCT
hassl-2957	437	3	the	the	DET
hassl-2957	437	4	respondents	respondent	NOUN
hassl-2957	437	5	of	of	ADP
hassl-2957	437	6	a	a	DET
hassl-2957	437	7	company	company	NOUN
hassl-2957	437	8	and	and	CCONJ
hassl-2957	437	9	a	a	DET
hassl-2957	437	10	partnership	partnership	NOUN
hassl-2957	437	11	agree	agree	VERB
hassl-2957	437	12	with	with	ADP
hassl-2957	437	13	all	all	DET
hassl-2957	437	14	competencies	competency	NOUN
hassl-2957	437	15	.	.	PUNCT
hassl-2957	438	1	however	however	ADV
hassl-2957	438	2	,	,	PUNCT
hassl-2957	438	3	there	there	PRON
hassl-2957	438	4	are	be	VERB
hassl-2957	438	5	differences	difference	NOUN
hassl-2957	438	6	between	between	ADP
hassl-2957	438	7	a	a	DET
hassl-2957	438	8	company	company	NOUN
hassl-2957	438	9	and	and	CCONJ
hassl-2957	438	10	a	a	DET
hassl-2957	438	11	partnership	partnership	NOUN
hassl-2957	438	12	.	.	PUNCT
hassl-2957	439	1	the	the	DET
hassl-2957	439	2	company	company	NOUN
hassl-2957	439	3	has	have	VERB
hassl-2957	439	4	higher	high	ADJ
hassl-2957	439	5	scores	score	NOUN
hassl-2957	439	6	than	than	ADP
hassl-2957	439	7	the	the	DET
hassl-2957	439	8	partnership	partnership	NOUN
hassl-2957	439	9	;	;	PUNCT
hassl-2957	439	10	there	there	PRON
hassl-2957	439	11	are	be	VERB
hassl-2957	439	12	differences	difference	NOUN
hassl-2957	439	13	in	in	ADP
hassl-2957	439	14	the	the	DET
hassl-2957	439	15	three	three	NUM
hassl-2957	439	16	highest	high	ADJ
hassl-2957	439	17	scores	score	NOUN
hassl-2957	439	18	of	of	ADP
hassl-2957	439	19	the	the	DET
hassl-2957	439	20	two	two	NUM
hassl-2957	439	21	business	business	NOUN
hassl-2957	439	22	types	type	NOUN
hassl-2957	439	23	.	.	PUNCT
hassl-2957	440	1	the	the	DET
hassl-2957	440	2	respondents	respondent	NOUN
hassl-2957	440	3	of	of	ADP
hassl-2957	440	4	a	a	DET
hassl-2957	440	5	company	company	NOUN
hassl-2957	440	6	agree	agree	VERB
hassl-2957	440	7	with	with	ADP
hassl-2957	440	8	personal	personal	ADJ
hassl-2957	440	9	skills	skill	NOUN
hassl-2957	440	10	,	,	PUNCT
hassl-2957	440	11	professional	professional	ADJ
hassl-2957	440	12	ethics	ethic	NOUN
hassl-2957	440	13	and	and	CCONJ
hassl-2957	440	14	interaction	interaction	NOUN
hassl-2957	440	15	and	and	CCONJ
hassl-2957	440	16	communication	communication	NOUN
hassl-2957	440	17	skills	skill	NOUN
hassl-2957	440	18	while	while	SCONJ
hassl-2957	440	19	the	the	DET
hassl-2957	440	20	respondents	respondent	NOUN
hassl-2957	440	21	of	of	ADP
hassl-2957	440	22	a	a	DET
hassl-2957	440	23	partnership	partnership	NOUN
hassl-2957	440	24	agree	agree	VERB
hassl-2957	440	25	with	with	ADP
hassl-2957	440	26	interaction	interaction	NOUN
hassl-2957	440	27	and	and	CCONJ
hassl-2957	440	28	communication	communication	NOUN
hassl-2957	440	29	skills	skill	NOUN
hassl-2957	440	30	,	,	PUNCT
hassl-2957	440	31	professional	professional	ADJ
hassl-2957	440	32	ethics	ethic	NOUN
hassl-2957	440	33	and	and	CCONJ
hassl-2957	440	34	adaptive	adaptive	ADJ
hassl-2957	440	35	skills	skill	NOUN
hassl-2957	440	36	for	for	ADP
hassl-2957	440	37	the	the	DET
hassl-2957	440	38	digital	digital	ADJ
hassl-2957	440	39	age	age	NOUN
hassl-2957	440	40	.	.	PUNCT
hassl-2957	441	1	it	it	PRON
hassl-2957	441	2	is	be	AUX
hassl-2957	441	3	also	also	ADV
hassl-2957	441	4	noted	note	VERB
hassl-2957	441	5	that	that	SCONJ
hassl-2957	441	6	only	only	ADV
hassl-2957	441	7	personal	personal	ADJ
hassl-2957	441	8	skills	skill	NOUN
hassl-2957	441	9	have	have	VERB
hassl-2957	441	10	a	a	DET
hassl-2957	441	11	higher	high	ADJ
hassl-2957	441	12	mean	mean	ADJ
hassl-2957	441	13	score	score	NOUN
hassl-2957	441	14	than	than	ADP
hassl-2957	441	15	the	the	DET
hassl-2957	441	16	overall	overall	ADJ
hassl-2957	441	17	mean	mean	ADJ
hassl-2957	441	18	score	score	NOUN
hassl-2957	441	19	.	.	PUNCT
hassl-2957	442	1	this	this	PRON
hassl-2957	442	2	means	mean	VERB
hassl-2957	442	3	that	that	SCONJ
hassl-2957	442	4	only	only	ADV
hassl-2957	442	5	personal	personal	ADJ
hassl-2957	442	6	skills	skill	NOUN
hassl-2957	442	7	are	be	AUX
hassl-2957	442	8	considered	consider	VERB
hassl-2957	442	9	by	by	ADP
hassl-2957	442	10	the	the	DET
hassl-2957	442	11	respondents	respondent	NOUN
hassl-2957	442	12	as	as	ADP
hassl-2957	442	13	having	have	VERB
hassl-2957	442	14	the	the	DET
hassl-2957	442	15	highest	high	ADJ
hassl-2957	442	16	effect	effect	NOUN
hassl-2957	442	17	on	on	ADP
hassl-2957	442	18	financial	financial	ADJ
hassl-2957	442	19	accounting	accounting	NOUN
hassl-2957	442	20	quality	quality	NOUN
hassl-2957	442	21	.	.	PUNCT
hassl-2957	443	1	moreover	moreover	ADV
hassl-2957	443	2	,	,	PUNCT
hassl-2957	443	3	the	the	DET
hassl-2957	443	4	respondents	respondent	NOUN
hassl-2957	443	5	of	of	ADP
hassl-2957	443	6	a	a	DET
hassl-2957	443	7	company	company	NOUN
hassl-2957	443	8	and	and	CCONJ
hassl-2957	443	9	a	a	DET
hassl-2957	443	10	partnership	partnership	NOUN
hassl-2957	443	11	agree	agree	VERB
hassl-2957	443	12	with	with	ADP
hassl-2957	443	13	all	all	DET
hassl-2957	443	14	key	key	ADJ
hassl-2957	443	15	indicators	indicator	NOUN
hassl-2957	443	16	of	of	ADP
hassl-2957	443	17	financial	financial	ADJ
hassl-2957	443	18	report	report	NOUN
hassl-2957	443	19	quality	quality	NOUN
hassl-2957	443	20	.	.	PUNCT
hassl-2957	444	1	however	however	ADV
hassl-2957	444	2	,	,	PUNCT
hassl-2957	444	3	there	there	PRON
hassl-2957	444	4	are	be	VERB
hassl-2957	444	5	differences	difference	NOUN
hassl-2957	444	6	between	between	ADP
hassl-2957	444	7	a	a	DET
hassl-2957	444	8	company	company	NOUN
hassl-2957	444	9	and	and	CCONJ
hassl-2957	444	10	a	a	DET
hassl-2957	444	11	partnership	partnership	NOUN
hassl-2957	444	12	here	here	ADV
hassl-2957	444	13	too	too	ADV
hassl-2957	444	14	.	.	PUNCT
hassl-2957	445	1	this	this	PRON
hassl-2957	445	2	means	mean	VERB
hassl-2957	445	3	that	that	SCONJ
hassl-2957	445	4	different	different	ADJ
hassl-2957	445	5	types	type	NOUN
hassl-2957	445	6	of	of	ADP
hassl-2957	445	7	businesses	business	NOUN
hassl-2957	445	8	have	have	VERB
hassl-2957	445	9	different	different	ADJ
hassl-2957	445	10	impact	impact	NOUN
hassl-2957	445	11	on	on	ADP
hassl-2957	445	12	accountant	accountant	NOUN
hassl-2957	445	13	competencies	competency	NOUN
hassl-2957	445	14	;	;	PUNCT
hassl-2957	445	15	there	there	PRON
hassl-2957	445	16	are	be	VERB
hassl-2957	445	17	differences	difference	NOUN
hassl-2957	445	18	in	in	ADP
hassl-2957	445	19	the	the	DET
hassl-2957	445	20	three	three	NUM
hassl-2957	445	21	highest	high	ADJ
hassl-2957	445	22	scores	score	NOUN
hassl-2957	445	23	of	of	ADP
hassl-2957	445	24	the	the	DET
hassl-2957	445	25	two	two	NUM
hassl-2957	445	26	business	business	NOUN
hassl-2957	445	27	types	type	NOUN
hassl-2957	445	28	.	.	PUNCT
hassl-2957	446	1	the	the	DET
hassl-2957	446	2	respondents	respondent	NOUN
hassl-2957	446	3	of	of	ADP
hassl-2957	446	4	a	a	DET
hassl-2957	446	5	company	company	NOUN
hassl-2957	446	6	strongly	strongly	ADV
hassl-2957	446	7	agree	agree	VERB
hassl-2957	446	8	with	with	ADP
hassl-2957	446	9	comparability	comparability	NOUN
hassl-2957	446	10	,	,	PUNCT
hassl-2957	446	11	understandability	understandability	NOUN
hassl-2957	446	12	and	and	CCONJ
hassl-2957	446	13	relevance	relevance	NOUN
hassl-2957	446	14	to	to	ADP
hassl-2957	446	15	decision	decision	NOUN
hassl-2957	446	16	-	-	PUNCT
hassl-2957	446	17	making	making	NOUN
hassl-2957	446	18	while	while	SCONJ
hassl-2957	446	19	the	the	DET
hassl-2957	446	20	respondents	respondent	NOUN
hassl-2957	446	21	of	of	ADP
hassl-2957	446	22	a	a	DET
hassl-2957	446	23	partnership	partnership	NOUN
hassl-2957	446	24	strongly	strongly	ADV
hassl-2957	446	25	agree	agree	VERB
hassl-2957	446	26	with	with	ADP
hassl-2957	446	27	timeliness	timeliness	NOUN
hassl-2957	446	28	,	,	PUNCT
hassl-2957	446	29	comparability	comparability	NOUN
hassl-2957	446	30	and	and	CCONJ
hassl-2957	446	31	understandability	understandability	NOUN
hassl-2957	446	32	.	.	PUNCT
hassl-2957	447	1	it	it	PRON
hassl-2957	447	2	is	be	AUX
hassl-2957	447	3	also	also	ADV
hassl-2957	447	4	noted	note	VERB
hassl-2957	447	5	that	that	SCONJ
hassl-2957	447	6	there	there	PRON
hassl-2957	447	7	are	be	VERB
hassl-2957	447	8	no	no	DET
hassl-2957	447	9	indicators	indicator	NOUN
hassl-2957	447	10	that	that	SCONJ
hassl-2957	447	11	the	the	DET
hassl-2957	447	12	respondents	respondent	NOUN
hassl-2957	447	13	in	in	ADP
hassl-2957	447	14	either	either	DET
hassl-2957	447	15	business	business	NOUN
hassl-2957	447	16	strongly	strongly	ADV
hassl-2957	447	17	agree	agree	VERB
hassl-2957	447	18	with	with	ADP
hassl-2957	447	19	.	.	PUNCT
hassl-2957	448	1	this	this	PRON
hassl-2957	448	2	means	mean	VERB
hassl-2957	448	3	that	that	SCONJ
hassl-2957	448	4	there	there	PRON
hassl-2957	448	5	are	be	VERB
hassl-2957	448	6	no	no	DET
hassl-2957	448	7	indicators	indicator	NOUN
hassl-2957	448	8	which	which	PRON
hassl-2957	448	9	the	the	DET
hassl-2957	448	10	respondents	respondent	NOUN
hassl-2957	448	11	consider	consider	VERB
hassl-2957	448	12	strongly	strongly	ADV
hassl-2957	448	13	affect	affect	VERB
hassl-2957	448	14	financial	financial	ADJ
hassl-2957	448	15	accounting	accounting	NOUN
hassl-2957	448	16	quality	quality	NOUN
hassl-2957	448	17	.	.	PUNCT
hassl-2957	449	1	fourth	fourth	ADJ
hassl-2957	449	2	,	,	PUNCT
hassl-2957	449	3	issues	issue	NOUN
hassl-2957	449	4	to	to	PART
hassl-2957	449	5	be	be	AUX
hassl-2957	449	6	addressed	address	VERB
hassl-2957	449	7	for	for	ADP
hassl-2957	449	8	further	further	ADJ
hassl-2957	449	9	development	development	NOUN
hassl-2957	449	10	in	in	ADP
hassl-2957	449	11	order	order	NOUN
hassl-2957	449	12	to	to	PART
hassl-2957	449	13	produce	produce	VERB
hassl-2957	449	14	higher	high	ADJ
hassl-2957	449	15	quality	quality	NOUN
hassl-2957	449	16	financial	financial	ADJ
hassl-2957	449	17	reports	report	NOUN
hassl-2957	449	18	point	point	VERB
hassl-2957	449	19	to	to	ADP
hassl-2957	449	20	both	both	DET
hassl-2957	449	21	strengths	strength	NOUN
hassl-2957	449	22	and	and	CCONJ
hassl-2957	449	23	weaknesses	weakness	NOUN
hassl-2957	449	24	,	,	PUNCT
hassl-2957	449	25	both	both	CCONJ
hassl-2957	449	26	in	in	ADP
hassl-2957	449	27	competencies	competency	NOUN
hassl-2957	449	28	and	and	CCONJ
hassl-2957	449	29	quality	quality	NOUN
hassl-2957	449	30	financial	financial	ADJ
hassl-2957	449	31	reporting	reporting	NOUN
hassl-2957	449	32	.	.	PUNCT
hassl-2957	450	1	lastly	lastly	ADV
hassl-2957	450	2	,	,	PUNCT
hassl-2957	450	3	experts	expert	NOUN
hassl-2957	450	4	’	'	PUNCT
hassl-2957	450	5	opinions	opinion	NOUN
hassl-2957	450	6	on	on	ADP
hassl-2957	450	7	business	business	NOUN
hassl-2957	450	8	implications	implication	NOUN
hassl-2957	450	9	for	for	ADP
hassl-2957	450	10	growth	growth	NOUN
hassl-2957	450	11	-	-	PUNCT
hassl-2957	450	12	oriented	orient	VERB
hassl-2957	450	13	enterprises	enterprise	NOUN
hassl-2957	450	14	to	to	PART
hassl-2957	450	15	benefit	benefit	VERB
hassl-2957	450	16	from	from	ADP
hassl-2957	450	17	business	business	NOUN
hassl-2957	450	18	performance	performance	NOUN
hassl-2957	450	19	and	and	CCONJ
hassl-2957	450	20	economic	economic	ADJ
hassl-2957	450	21	decisions	decision	NOUN
hassl-2957	450	22	cover	cover	VERB
hassl-2957	450	23	the	the	DET
hassl-2957	450	24	following	follow	VERB
hassl-2957	450	25	two	two	NUM
hassl-2957	450	26	areas	area	NOUN
hassl-2957	450	27	:	:	PUNCT
hassl-2957	450	28	accountant	accountant	NOUN
hassl-2957	450	29	competencies	competency	NOUN
hassl-2957	450	30	and	and	CCONJ
hassl-2957	450	31	financial	financial	ADJ
hassl-2957	450	32	humanities	humanity	NOUN
hassl-2957	450	33	and	and	CCONJ
hassl-2957	450	34	social	social	ADJ
hassl-2957	450	35	sciences	science	NOUN
hassl-2957	450	36	letters	letter	NOUN
hassl-2957	450	37	,	,	PUNCT
hassl-2957	450	38	2022	2022	NUM
hassl-2957	450	39	,	,	PUNCT
hassl-2957	450	40	10(2	10(2	NUM
hassl-2957	450	41	):	):	PUNCT
hassl-2957	450	42	103	103	NUM
hassl-2957	450	43	-	-	SYM
hassl-2957	450	44	126	126	NUM
hassl-2957	450	45	123	123	NUM
hassl-2957	450	46	©	©	PROPN
hassl-2957	450	47	2022	2022	NUM
hassl-2957	450	48	conscientia	conscientia	PROPN
hassl-2957	450	49	beam	beam	PROPN
hassl-2957	450	50	.	.	PUNCT
hassl-2957	451	1	all	all	DET
hassl-2957	451	2	rights	right	NOUN
hassl-2957	451	3	reserved	reserve	VERB
hassl-2957	451	4	.	.	PUNCT
hassl-2957	452	1	report	report	VERB
hassl-2957	452	2	quality	quality	NOUN
hassl-2957	452	3	.	.	PUNCT
hassl-2957	453	1	accountant	accountant	NOUN
hassl-2957	453	2	competencies	competency	NOUN
hassl-2957	453	3	involve	involve	VERB
hassl-2957	453	4	suggestions	suggestion	NOUN
hassl-2957	453	5	on	on	ADP
hassl-2957	453	6	professional	professional	ADJ
hassl-2957	453	7	knowledge	knowledge	NOUN
hassl-2957	453	8	(	(	PUNCT
hassl-2957	453	9	e.g.	e.g.	ADV
hassl-2957	453	10	,	,	PUNCT
hassl-2957	453	11	economics	economic	NOUN
hassl-2957	453	12	,	,	PUNCT
hassl-2957	453	13	taxation	taxation	NOUN
hassl-2957	453	14	and	and	CCONJ
hassl-2957	453	15	business	business	NOUN
hassl-2957	453	16	laws	law	NOUN
hassl-2957	453	17	and	and	CCONJ
hassl-2957	453	18	regulations	regulation	NOUN
hassl-2957	453	19	)	)	PUNCT
hassl-2957	453	20	,	,	PUNCT
hassl-2957	453	21	professional	professional	ADJ
hassl-2957	453	22	ethics	ethic	NOUN
hassl-2957	453	23	(	(	PUNCT
hassl-2957	453	24	e.g.	e.g.	ADV
hassl-2957	453	25	,	,	PUNCT
hassl-2957	453	26	finance	finance	NOUN
hassl-2957	453	27	and	and	CCONJ
hassl-2957	453	28	financial	financial	ADJ
hassl-2957	453	29	management	management	NOUN
hassl-2957	453	30	)	)	PUNCT
hassl-2957	453	31	,	,	PUNCT
hassl-2957	453	32	operational	operational	ADJ
hassl-2957	453	33	skills	skill	NOUN
hassl-2957	453	34	(	(	PUNCT
hassl-2957	453	35	e.g.	e.g.	ADV
hassl-2957	453	36	,	,	PUNCT
hassl-2957	453	37	financial	financial	ADJ
hassl-2957	453	38	accounting	accounting	NOUN
hassl-2957	453	39	and	and	CCONJ
hassl-2957	453	40	financial	financial	ADJ
hassl-2957	453	41	reporting	reporting	NOUN
hassl-2957	453	42	)	)	PUNCT
hassl-2957	453	43	,	,	PUNCT
hassl-2957	453	44	organizational	organizational	ADJ
hassl-2957	453	45	management	management	NOUN
hassl-2957	453	46	skills	skill	NOUN
hassl-2957	453	47	(	(	PUNCT
hassl-2957	453	48	e.g.	e.g.	ADV
hassl-2957	453	49	,	,	PUNCT
hassl-2957	453	50	business	business	NOUN
hassl-2957	453	51	and	and	CCONJ
hassl-2957	453	52	organizational	organizational	ADJ
hassl-2957	453	53	environment	environment	NOUN
hassl-2957	453	54	)	)	PUNCT
hassl-2957	453	55	and	and	CCONJ
hassl-2957	453	56	adaptive	adaptive	ADJ
hassl-2957	453	57	skills	skill	NOUN
hassl-2957	453	58	for	for	ADP
hassl-2957	453	59	the	the	DET
hassl-2957	453	60	digital	digital	ADJ
hassl-2957	453	61	age	age	NOUN
hassl-2957	453	62	(	(	PUNCT
hassl-2957	453	63	e.g.	e.g.	ADV
hassl-2957	453	64	,	,	PUNCT
hassl-2957	453	65	information	information	NOUN
hassl-2957	453	66	technology	technology	NOUN
hassl-2957	453	67	and	and	CCONJ
hassl-2957	453	68	information	information	NOUN
hassl-2957	453	69	technology	technology	NOUN
hassl-2957	453	70	-	-	PUNCT
hassl-2957	453	71	incorporating	incorporate	VERB
hassl-2957	453	72	business	business	NOUN
hassl-2957	453	73	strategy	strategy	NOUN
hassl-2957	453	74	and	and	CCONJ
hassl-2957	453	75	management	management	NOUN
hassl-2957	453	76	)	)	PUNCT
hassl-2957	453	77	.	.	PUNCT
hassl-2957	454	1	furthermore	furthermore	ADV
hassl-2957	454	2	,	,	PUNCT
hassl-2957	454	3	the	the	DET
hassl-2957	454	4	experts	expert	NOUN
hassl-2957	454	5	’	’	PART
hassl-2957	454	6	opinions	opinion	NOUN
hassl-2957	454	7	on	on	ADP
hassl-2957	454	8	producing	produce	VERB
hassl-2957	454	9	quality	quality	NOUN
hassl-2957	454	10	financial	financial	ADJ
hassl-2957	454	11	reports	report	NOUN
hassl-2957	454	12	cover	cover	VERB
hassl-2957	454	13	the	the	DET
hassl-2957	454	14	following	following	ADJ
hassl-2957	454	15	issues	issue	NOUN
hassl-2957	454	16	:	:	PUNCT
hassl-2957	454	17	relevance	relevance	NOUN
hassl-2957	454	18	to	to	ADP
hassl-2957	454	19	decision	decision	NOUN
hassl-2957	454	20	-	-	PUNCT
hassl-2957	454	21	making	making	NOUN
hassl-2957	454	22	(	(	PUNCT
hassl-2957	454	23	e.g.	e.g.	ADV
hassl-2957	454	24	,	,	PUNCT
hassl-2957	454	25	objectives	objective	NOUN
hassl-2957	454	26	,	,	PUNCT
hassl-2957	454	27	procedures	procedure	NOUN
hassl-2957	454	28	and	and	CCONJ
hassl-2957	454	29	methods	method	NOUN
hassl-2957	454	30	)	)	PUNCT
hassl-2957	454	31	,	,	PUNCT
hassl-2957	454	32	credibility	credibility	NOUN
hassl-2957	454	33	(	(	PUNCT
hassl-2957	454	34	e.g.	e.g.	ADV
hassl-2957	454	35	,	,	PUNCT
hassl-2957	454	36	audit	audit	NOUN
hassl-2957	454	37	and	and	CCONJ
hassl-2957	454	38	assurance	assurance	NOUN
hassl-2957	454	39	)	)	PUNCT
hassl-2957	454	40	and	and	CCONJ
hassl-2957	454	41	verifiability	verifiability	NOUN
hassl-2957	454	42	(	(	PUNCT
hassl-2957	454	43	e.g.	e.g.	ADV
hassl-2957	454	44	,	,	PUNCT
hassl-2957	454	45	governance	governance	NOUN
hassl-2957	454	46	,	,	PUNCT
hassl-2957	454	47	risk	risk	NOUN
hassl-2957	454	48	management	management	NOUN
hassl-2957	454	49	and	and	CCONJ
hassl-2957	454	50	internal	internal	ADJ
hassl-2957	454	51	control	control	NOUN
hassl-2957	454	52	)	)	PUNCT
hassl-2957	454	53	.	.	PUNCT
hassl-2957	455	1	7	7	X
hassl-2957	455	2	.	.	NUM
hassl-2957	455	3	limitations	limitation	NOUN
hassl-2957	455	4	and	and	CCONJ
hassl-2957	455	5	directions	direction	NOUN
hassl-2957	455	6	for	for	ADP
hassl-2957	455	7	future	future	ADJ
hassl-2957	455	8	study	study	NOUN
hassl-2957	455	9	future	future	ADJ
hassl-2957	455	10	inquiry	inquiry	NOUN
hassl-2957	455	11	on	on	ADP
hassl-2957	455	12	quality	quality	NOUN
hassl-2957	455	13	financial	financial	ADJ
hassl-2957	455	14	reporting	reporting	NOUN
hassl-2957	455	15	should	should	AUX
hassl-2957	455	16	revise	revise	VERB
hassl-2957	455	17	the	the	DET
hassl-2957	455	18	conceptual	conceptual	ADJ
hassl-2957	455	19	framework	framework	NOUN
hassl-2957	455	20	of	of	ADP
hassl-2957	455	21	this	this	DET
hassl-2957	455	22	study	study	NOUN
hassl-2957	455	23	which	which	PRON
hassl-2957	455	24	overlooks	overlook	VERB
hassl-2957	455	25	the	the	DET
hassl-2957	455	26	impact	impact	NOUN
hassl-2957	455	27	of	of	ADP
hassl-2957	455	28	a	a	DET
hassl-2957	455	29	business	business	NOUN
hassl-2957	455	30	model	model	NOUN
hassl-2957	455	31	on	on	ADP
hassl-2957	455	32	quality	quality	NOUN
hassl-2957	455	33	financial	financial	ADJ
hassl-2957	455	34	reporting	reporting	NOUN
hassl-2957	455	35	and	and	CCONJ
hassl-2957	455	36	should	should	AUX
hassl-2957	455	37	take	take	VERB
hassl-2957	455	38	it	it	PRON
hassl-2957	455	39	into	into	ADP
hassl-2957	455	40	account	account	NOUN
hassl-2957	455	41	as	as	ADP
hassl-2957	455	42	a	a	DET
hassl-2957	455	43	key	key	ADJ
hassl-2957	455	44	factor	factor	NOUN
hassl-2957	455	45	in	in	ADP
hassl-2957	455	46	the	the	DET
hassl-2957	455	47	study	study	NOUN
hassl-2957	455	48	of	of	ADP
hassl-2957	455	49	quality	quality	NOUN
hassl-2957	455	50	financial	financial	ADJ
hassl-2957	455	51	reporting	reporting	NOUN
hassl-2957	455	52	.	.	PUNCT
hassl-2957	456	1	funding	funding	NOUN
hassl-2957	456	2	:	:	PUNCT
hassl-2957	456	3	this	this	DET
hassl-2957	456	4	study	study	NOUN
hassl-2957	456	5	received	receive	VERB
hassl-2957	456	6	no	no	DET
hassl-2957	456	7	specific	specific	ADJ
hassl-2957	456	8	financial	financial	ADJ
hassl-2957	456	9	support	support	NOUN
hassl-2957	456	10	.	.	PUNCT
hassl-2957	457	1	competing	compete	VERB
hassl-2957	457	2	interests	interest	NOUN
hassl-2957	457	3	:	:	PUNCT
hassl-2957	457	4	the	the	DET
hassl-2957	457	5	authors	author	NOUN
hassl-2957	457	6	declare	declare	VERB
hassl-2957	457	7	that	that	SCONJ
hassl-2957	457	8	they	they	PRON
hassl-2957	457	9	have	have	VERB
hassl-2957	457	10	no	no	DET
hassl-2957	457	11	competing	compete	VERB
hassl-2957	457	12	interests	interest	NOUN
hassl-2957	457	13	.	.	PUNCT
hassl-2957	458	1	authors	author	NOUN
hassl-2957	458	2	’	'	PUNCT
hassl-2957	458	3	contributions	contribution	NOUN
hassl-2957	458	4	:	:	PUNCT
hassl-2957	458	5	all	all	DET
hassl-2957	458	6	authors	author	NOUN
hassl-2957	458	7	contributed	contribute	VERB
hassl-2957	458	8	equally	equally	ADV
hassl-2957	458	9	to	to	ADP
hassl-2957	458	10	the	the	DET
hassl-2957	458	11	conception	conception	NOUN
hassl-2957	458	12	and	and	CCONJ
hassl-2957	458	13	design	design	NOUN
hassl-2957	458	14	of	of	ADP
hassl-2957	458	15	the	the	DET
hassl-2957	458	16	study	study	NOUN
hassl-2957	458	17	.	.	PUNCT
hassl-2957	459	1	references	reference	NOUN
hassl-2957	459	2	abernathy	abernathy	PROPN
hassl-2957	459	3	,	,	PUNCT
hassl-2957	459	4	j.	j.	PROPN
hassl-2957	459	5	l.	l.	PROPN
hassl-2957	459	6	,	,	PUNCT
hassl-2957	459	7	beyer	beyer	PROPN
hassl-2957	459	8	,	,	PUNCT
hassl-2957	459	9	b.	b.	PROPN
hassl-2957	459	10	,	,	PUNCT
hassl-2957	459	11	masli	masli	PROPN
hassl-2957	459	12	,	,	PUNCT
hassl-2957	459	13	a.	a.	NOUN
hassl-2957	459	14	,	,	PUNCT
hassl-2957	459	15	&	&	CCONJ
hassl-2957	459	16	stefaniak	stefaniak	PROPN
hassl-2957	459	17	,	,	PUNCT
hassl-2957	459	18	c.	c.	PROPN
hassl-2957	459	19	(	(	PUNCT
hassl-2957	459	20	2014	2014	NUM
hassl-2957	459	21	)	)	PUNCT
hassl-2957	459	22	.	.	PUNCT
hassl-2957	460	1	the	the	DET
hassl-2957	460	2	association	association	NOUN
hassl-2957	460	3	between	between	ADP
hassl-2957	460	4	characteristics	characteristic	NOUN
hassl-2957	460	5	of	of	ADP
hassl-2957	460	6	audit	audit	NOUN
hassl-2957	460	7	committee	committee	NOUN
hassl-2957	460	8	accounting	accounting	NOUN
hassl-2957	460	9	experts	expert	NOUN
hassl-2957	460	10	,	,	PUNCT
hassl-2957	460	11	audit	audit	NOUN
hassl-2957	460	12	committee	committee	NOUN
hassl-2957	460	13	chairs	chair	NOUN
hassl-2957	460	14	,	,	PUNCT
hassl-2957	460	15	and	and	CCONJ
hassl-2957	460	16	financial	financial	ADJ
hassl-2957	460	17	reporting	reporting	NOUN
hassl-2957	460	18	timeliness	timeliness	NOUN
hassl-2957	460	19	.	.	PUNCT
hassl-2957	461	1	advances	advance	NOUN
hassl-2957	461	2	in	in	ADP
hassl-2957	461	3	accounting	accounting	NOUN
hassl-2957	461	4	,	,	PUNCT
hassl-2957	461	5	30(2	30(2	NUM
hassl-2957	461	6	)	)	PUNCT
hassl-2957	461	7	,	,	PUNCT
hassl-2957	461	8	283297.available	283297.available	ADJ
hassl-2957	461	9	at	at	ADP
hassl-2957	461	10	:	:	PUNCT
hassl-2957	461	11	https://doi.org/10.1016/j.adiac.2014.09.001	https://doi.org/10.1016/j.adiac.2014.09.001	PROPN
hassl-2957	461	12	.	.	PUNCT
hassl-2957	462	1	ahmad	ahmad	PROPN
hassl-2957	462	2	,	,	PUNCT
hassl-2957	462	3	k.	k.	PROPN
hassl-2957	462	4	(	(	PUNCT
hassl-2957	462	5	2012	2012	NUM
hassl-2957	462	6	)	)	PUNCT
hassl-2957	462	7	.	.	PUNCT
hassl-2957	463	1	the	the	DET
hassl-2957	463	2	use	use	NOUN
hassl-2957	463	3	of	of	ADP
hassl-2957	463	4	management	management	NOUN
hassl-2957	463	5	accounting	accounting	NOUN
hassl-2957	463	6	practices	practice	NOUN
hassl-2957	463	7	in	in	ADP
hassl-2957	463	8	malaysian	malaysian	ADJ
hassl-2957	463	9	smes	sme	NOUN
hassl-2957	463	10	.	.	PUNCT
hassl-2957	464	1	doctoral	doctoral	ADJ
hassl-2957	464	2	dissertation	dissertation	NOUN
hassl-2957	464	3	,	,	PUNCT
hassl-2957	464	4	university	university	NOUN
hassl-2957	464	5	of	of	ADP
hassl-2957	464	6	exeter	exeter	PROPN
hassl-2957	464	7	.	.	PUNCT
hassl-2957	465	1	aifuwa	aifuwa	PROPN
hassl-2957	465	2	,	,	PUNCT
hassl-2957	465	3	h.	h.	PROPN
hassl-2957	465	4	o.	o.	PROPN
hassl-2957	465	5	,	,	PUNCT
hassl-2957	465	6	embele	embele	PROPN
hassl-2957	465	7	,	,	PUNCT
hassl-2957	465	8	k.	k.	PROPN
hassl-2957	465	9	,	,	PUNCT
hassl-2957	465	10	&	&	CCONJ
hassl-2957	465	11	saidu	saidu	PROPN
hassl-2957	465	12	,	,	PUNCT
hassl-2957	465	13	m.	m.	NOUN
hassl-2957	465	14	(	(	PUNCT
hassl-2957	465	15	2018	2018	NUM
hassl-2957	465	16	)	)	PUNCT
hassl-2957	465	17	.	.	PUNCT
hassl-2957	466	1	ethical	ethical	ADJ
hassl-2957	466	2	accounting	accounting	NOUN
hassl-2957	466	3	practices	practice	NOUN
hassl-2957	466	4	and	and	CCONJ
hassl-2957	466	5	financial	financial	ADJ
hassl-2957	466	6	reporting	reporting	NOUN
hassl-2957	466	7	quality	quality	NOUN
hassl-2957	466	8	.	.	PUNCT
hassl-2957	467	1	epra	epra	PROPN
hassl-2957	467	2	journal	journal	PROPN
hassl-2957	467	3	of	of	ADP
hassl-2957	467	4	multidisciplinary	multidisciplinary	ADJ
hassl-2957	467	5	research	research	NOUN
hassl-2957	467	6	,	,	PUNCT
hassl-2957	467	7	4(12	4(12	NUM
hassl-2957	467	8	)	)	PUNCT
hassl-2957	467	9	,	,	PUNCT
hassl-2957	467	10	31	31	NUM
hassl-2957	467	11	-	-	SYM
hassl-2957	467	12	44	44	NUM
hassl-2957	467	13	.	.	PUNCT
hassl-2957	468	1	akpanuko	akpanuko	PROPN
hassl-2957	468	2	,	,	PUNCT
hassl-2957	468	3	e.	e.	PROPN
hassl-2957	468	4	e.	e.	PROPN
hassl-2957	468	5	,	,	PUNCT
hassl-2957	468	6	&	&	CCONJ
hassl-2957	468	7	umoren	umoren	PROPN
hassl-2957	468	8	,	,	PUNCT
hassl-2957	468	9	n.	n.	PROPN
hassl-2957	468	10	j.	j.	PROPN
hassl-2957	468	11	(	(	PUNCT
hassl-2957	468	12	2018	2018	NUM
hassl-2957	468	13	)	)	PUNCT
hassl-2957	468	14	.	.	PUNCT
hassl-2957	469	1	the	the	DET
hassl-2957	469	2	influence	influence	NOUN
hassl-2957	469	3	of	of	ADP
hassl-2957	469	4	creative	creative	ADJ
hassl-2957	469	5	accounting	accounting	NOUN
hassl-2957	469	6	on	on	ADP
hassl-2957	469	7	the	the	DET
hassl-2957	469	8	credibility	credibility	NOUN
hassl-2957	469	9	of	of	ADP
hassl-2957	469	10	accounting	accounting	NOUN
hassl-2957	469	11	reports	report	NOUN
hassl-2957	469	12	.	.	PUNCT
hassl-2957	470	1	journal	journal	NOUN
hassl-2957	470	2	of	of	ADP
hassl-2957	470	3	financial	financial	ADJ
hassl-2957	470	4	reporting	reporting	NOUN
hassl-2957	470	5	and	and	CCONJ
hassl-2957	470	6	accounting	accounting	NOUN
hassl-2957	470	7	,	,	PUNCT
hassl-2957	470	8	16(2	16(2	NUM
hassl-2957	470	9	)	)	PUNCT
hassl-2957	470	10	,	,	PUNCT
hassl-2957	470	11	292-310.available	292-310.available	NUM
hassl-2957	470	12	at	at	ADP
hassl-2957	470	13	:	:	PUNCT
hassl-2957	470	14	https://doi.org/10.1108/jfra-08-20160064	https://doi.org/10.1108/jfra-08-20160064	PROPN
hassl-2957	470	15	.	.	PUNCT
hassl-2957	471	1	al	al	PROPN
hassl-2957	471	2	-	-	PUNCT
hassl-2957	471	3	waeli	waeli	PROPN
hassl-2957	471	4	,	,	PUNCT
hassl-2957	471	5	a.	a.	PROPN
hassl-2957	471	6	j.	j.	PROPN
hassl-2957	471	7	,	,	PUNCT
hassl-2957	471	8	hanoon	hanoon	PROPN
hassl-2957	471	9	,	,	PUNCT
hassl-2957	471	10	r.	r.	PROPN
hassl-2957	471	11	n.	n.	PROPN
hassl-2957	471	12	,	,	PUNCT
hassl-2957	471	13	ageeb	ageeb	PROPN
hassl-2957	471	14	,	,	PUNCT
hassl-2957	471	15	h.	h.	PROPN
hassl-2957	471	16	a.	a.	PROPN
hassl-2957	471	17	,	,	PUNCT
hassl-2957	471	18	&	&	CCONJ
hassl-2957	471	19	idan	idan	PROPN
hassl-2957	471	20	,	,	PUNCT
hassl-2957	471	21	h.	h.	PROPN
hassl-2957	471	22	z.	z.	PROPN
hassl-2957	471	23	(	(	PUNCT
hassl-2957	471	24	2020	2020	NUM
hassl-2957	471	25	)	)	PUNCT
hassl-2957	471	26	.	.	PUNCT
hassl-2957	472	1	impact	impact	NOUN
hassl-2957	472	2	of	of	ADP
hassl-2957	472	3	accounting	account	VERB
hassl-2957	472	4	information	information	NOUN
hassl-2957	472	5	system	system	NOUN
hassl-2957	472	6	on	on	ADP
hassl-2957	472	7	financial	financial	ADJ
hassl-2957	472	8	performance	performance	NOUN
hassl-2957	472	9	with	with	ADP
hassl-2957	472	10	the	the	DET
hassl-2957	472	11	moderating	moderate	VERB
hassl-2957	472	12	role	role	NOUN
hassl-2957	472	13	of	of	ADP
hassl-2957	472	14	internal	internal	ADJ
hassl-2957	472	15	control	control	NOUN
hassl-2957	472	16	in	in	ADP
hassl-2957	472	17	iraqi	iraqi	ADJ
hassl-2957	472	18	industrial	industrial	ADJ
hassl-2957	472	19	companies	company	NOUN
hassl-2957	472	20	:	:	PUNCT
hassl-2957	472	21	an	an	DET
hassl-2957	472	22	analytical	analytical	ADJ
hassl-2957	472	23	study	study	NOUN
hassl-2957	472	24	.	.	PUNCT
hassl-2957	473	1	journal	journal	NOUN
hassl-2957	473	2	of	of	ADP
hassl-2957	473	3	advanced	advanced	ADJ
hassl-2957	473	4	research	research	NOUN
hassl-2957	473	5	in	in	ADP
hassl-2957	473	6	dynamical	dynamical	ADJ
hassl-2957	473	7	and	and	CCONJ
hassl-2957	473	8	control	control	NOUN
hassl-2957	473	9	systems	system	NOUN
hassl-2957	473	10	,	,	PUNCT
hassl-2957	473	11	12(8	12(8	NUM
hassl-2957	473	12	)	)	PUNCT
hassl-2957	473	13	,	,	PUNCT
hassl-2957	473	14	246	246	NUM
hassl-2957	473	15	-	-	SYM
hassl-2957	473	16	261	261	NUM
hassl-2957	473	17	.	.	PUNCT
hassl-2957	474	1	avi	avi	PROPN
hassl-2957	474	2	,	,	PUNCT
hassl-2957	474	3	m.	m.	NOUN
hassl-2957	474	4	s.	s.	PROPN
hassl-2957	474	5	(	(	PUNCT
hassl-2957	474	6	2018	2018	NUM
hassl-2957	474	7	)	)	PUNCT
hassl-2957	474	8	.	.	PUNCT
hassl-2957	475	1	understandability	understandability	NOUN
hassl-2957	475	2	in	in	ADP
hassl-2957	475	3	italian	italian	ADJ
hassl-2957	475	4	financial	financial	ADJ
hassl-2957	475	5	reporting	reporting	NOUN
hassl-2957	475	6	and	and	CCONJ
hassl-2957	475	7	jail	jail	NOUN
hassl-2957	475	8	:	:	PUNCT
hassl-2957	475	9	a	a	DET
hassl-2957	475	10	link	link	NOUN
hassl-2957	475	11	lived	live	VERB
hassl-2957	475	12	dangerously	dangerously	ADV
hassl-2957	475	13	.	.	PUNCT
hassl-2957	476	1	european	european	ADJ
hassl-2957	476	2	journal	journal	PROPN
hassl-2957	476	3	of	of	ADP
hassl-2957	476	4	economics	economic	NOUN
hassl-2957	476	5	,	,	PUNCT
hassl-2957	476	6	finance	finance	NOUN
hassl-2957	476	7	and	and	CCONJ
hassl-2957	476	8	administrative	administrative	ADJ
hassl-2957	476	9	sciences	science	NOUN
hassl-2957	476	10	,	,	PUNCT
hassl-2957	476	11	99(august	99(august	NOUN
hassl-2957	476	12	-	-	PUNCT
hassl-2957	476	13	november	november	NUM
hassl-2957	476	14	)	)	PUNCT
hassl-2957	476	15	,	,	PUNCT
hassl-2957	476	16	30	30	NUM
hassl-2957	476	17	-	-	SYM
hassl-2957	476	18	41	41	NUM
hassl-2957	476	19	.	.	PUNCT
hassl-2957	477	1	bonaci	bonaci	NOUN
hassl-2957	477	2	,	,	PUNCT
hassl-2957	477	3	c.	c.	PROPN
hassl-2957	477	4	g.	g.	PROPN
hassl-2957	477	5	,	,	PUNCT
hassl-2957	477	6	strouhal	strouhal	VERB
hassl-2957	477	7	,	,	PUNCT
hassl-2957	477	8	j.	j.	PROPN
hassl-2957	477	9	,	,	PUNCT
hassl-2957	477	10	müllerová	müllerová	PROPN
hassl-2957	477	11	,	,	PUNCT
hassl-2957	477	12	l.	l.	PROPN
hassl-2957	477	13	,	,	PUNCT
hassl-2957	477	14	&	&	CCONJ
hassl-2957	477	15	roubíčková	roubíčková	PROPN
hassl-2957	477	16	,	,	PUNCT
hassl-2957	477	17	j.	j.	PROPN
hassl-2957	477	18	(	(	PUNCT
hassl-2957	477	19	2013	2013	NUM
hassl-2957	477	20	)	)	PUNCT
hassl-2957	477	21	.	.	PUNCT
hassl-2957	478	1	the	the	DET
hassl-2957	478	2	corporate	corporate	ADJ
hassl-2957	478	3	governance	governance	NOUN
hassl-2957	478	4	debate	debate	NOUN
hassl-2957	478	5	on	on	ADP
hassl-2957	478	6	professional	professional	ADJ
hassl-2957	478	7	ethics	ethic	NOUN
hassl-2957	478	8	in	in	ADP
hassl-2957	478	9	the	the	DET
hassl-2957	478	10	accounting	accounting	NOUN
hassl-2957	478	11	profession	profession	NOUN
hassl-2957	478	12	.	.	PUNCT
hassl-2957	479	1	central	central	ADJ
hassl-2957	479	2	european	european	PROPN
hassl-2957	479	3	business	business	PROPN
hassl-2957	479	4	review	review	PROPN
hassl-2957	479	5	,	,	PUNCT
hassl-2957	479	6	2(3	2(3	NUM
hassl-2957	479	7	)	)	PUNCT
hassl-2957	479	8	,	,	PUNCT
hassl-2957	479	9	30-35.available	30-35.available	NUM
hassl-2957	479	10	at	at	ADP
hassl-2957	479	11	:	:	PUNCT
hassl-2957	479	12	https://doi.org/10.18267/j.cebr.52	https://doi.org/10.18267/j.cebr.52	NOUN
hassl-2957	479	13	.	.	PUNCT
hassl-2957	479	14	chircop	chircop	PROPN
hassl-2957	479	15	,	,	PUNCT
hassl-2957	479	16	j.	j.	PROPN
hassl-2957	479	17	,	,	PUNCT
hassl-2957	479	18	collins	collins	PROPN
hassl-2957	479	19	,	,	PUNCT
hassl-2957	479	20	d.	d.	PROPN
hassl-2957	479	21	w.	w.	PROPN
hassl-2957	479	22	,	,	PUNCT
hassl-2957	479	23	hass	hass	PROPN
hassl-2957	479	24	,	,	PUNCT
hassl-2957	479	25	l.	l.	PROPN
hassl-2957	479	26	h.	h.	PROPN
hassl-2957	479	27	,	,	PUNCT
hassl-2957	479	28	&	&	CCONJ
hassl-2957	479	29	nguyen	nguyen	PROPN
hassl-2957	479	30	,	,	PUNCT
hassl-2957	479	31	n.	n.	PROPN
hassl-2957	479	32	n.	n.	PROPN
hassl-2957	479	33	q.	q.	PROPN
hassl-2957	479	34	(	(	PUNCT
hassl-2957	479	35	2020	2020	NUM
hassl-2957	479	36	)	)	PUNCT
hassl-2957	479	37	.	.	PUNCT
hassl-2957	480	1	accounting	accounting	NOUN
hassl-2957	480	2	comparability	comparability	NOUN
hassl-2957	480	3	and	and	CCONJ
hassl-2957	480	4	corporate	corporate	ADJ
hassl-2957	480	5	innovative	innovative	ADJ
hassl-2957	480	6	efficiency	efficiency	NOUN
hassl-2957	480	7	.	.	PUNCT
hassl-2957	481	1	the	the	DET
hassl-2957	481	2	accounting	accounting	NOUN
hassl-2957	481	3	review	review	NOUN
hassl-2957	481	4	,	,	PUNCT
hassl-2957	481	5	95(4	95(4	NOUN
hassl-2957	481	6	)	)	PUNCT
hassl-2957	481	7	,	,	PUNCT
hassl-2957	481	8	127-151.available	127-151.available	NUM
hassl-2957	481	9	at	at	ADP
hassl-2957	481	10	:	:	PUNCT
hassl-2957	481	11	https://doi.org/10.2308/accr-52609	https://doi.org/10.2308/accr-52609	NOUN
hassl-2957	481	12	.	.	PUNCT
hassl-2957	482	1	cory	cory	PROPN
hassl-2957	482	2	,	,	PUNCT
hassl-2957	482	3	s.	s.	PROPN
hassl-2957	482	4	n.	n.	PROPN
hassl-2957	482	5	,	,	PUNCT
hassl-2957	482	6	&	&	CCONJ
hassl-2957	482	7	pruske	pruske	PROPN
hassl-2957	482	8	,	,	PUNCT
hassl-2957	482	9	k.	k.	PROPN
hassl-2957	482	10	a.	a.	PROPN
hassl-2957	483	1	(	(	PUNCT
hassl-2957	483	2	2012	2012	NUM
hassl-2957	483	3	)	)	PUNCT
hassl-2957	483	4	.	.	PUNCT
hassl-2957	484	1	necessary	necessary	ADJ
hassl-2957	484	2	skills	skill	NOUN
hassl-2957	484	3	for	for	ADP
hassl-2957	484	4	accounting	accounting	NOUN
hassl-2957	484	5	graduates	graduate	NOUN
hassl-2957	484	6	:	:	PUNCT
hassl-2957	484	7	an	an	DET
hassl-2957	484	8	explorattory	explorattory	NOUN
hassl-2957	484	9	study	study	NOUN
hassl-2957	484	10	to	to	PART
hassl-2957	484	11	determine	determine	VERB
hassl-2957	484	12	what	what	PRON
hassl-2957	484	13	the	the	DET
hassl-2957	484	14	profession	profession	NOUN
hassl-2957	484	15	wants	want	VERB
hassl-2957	484	16	.	.	PUNCT
hassl-2957	485	1	asbbs	asbb	NOUN
hassl-2957	485	2	proceedings	proceeding	NOUN
hassl-2957	485	3	,	,	PUNCT
hassl-2957	485	4	19(1	19(1	NUM
hassl-2957	485	5	)	)	PUNCT
hassl-2957	485	6	,	,	PUNCT
hassl-2957	485	7	208	208	NUM
hassl-2957	485	8	-	-	SYM
hassl-2957	485	9	218	218	NUM
hassl-2957	485	10	.	.	PUNCT
hassl-2957	485	11	drew	draw	VERB
hassl-2957	485	12	,	,	PUNCT
hassl-2957	485	13	j.	j.	PROPN
hassl-2957	485	14	(	(	PUNCT
hassl-2957	485	15	2018	2018	NUM
hassl-2957	485	16	)	)	PUNCT
hassl-2957	485	17	.	.	PUNCT
hassl-2957	486	1	merging	merge	VERB
hassl-2957	486	2	accounting	accounting	NOUN
hassl-2957	486	3	with'big	with'big	PROPN
hassl-2957	486	4	data'science	data'science	PROPN
hassl-2957	486	5	.	.	PUNCT
hassl-2957	486	6	journal	journal	PROPN
hassl-2957	486	7	of	of	ADP
hassl-2957	486	8	accountancy	accountancy	NOUN
hassl-2957	486	9	,	,	PUNCT
hassl-2957	486	10	226(1	226(1	NUM
hassl-2957	486	11	)	)	PUNCT
hassl-2957	486	12	,	,	PUNCT
hassl-2957	486	13	48	48	NUM
hassl-2957	486	14	-	-	SYM
hassl-2957	486	15	52	52	NUM
hassl-2957	486	16	.	.	PUNCT
hassl-2957	487	1	emeni	emeni	PROPN
hassl-2957	487	2	,	,	PUNCT
hassl-2957	487	3	f.	f.	PROPN
hassl-2957	487	4	k.	k.	PROPN
hassl-2957	487	5	,	,	PUNCT
hassl-2957	487	6	uwuigbe	uwuigbe	PROPN
hassl-2957	487	7	,	,	PUNCT
hassl-2957	487	8	o.	o.	PROPN
hassl-2957	487	9	r.	r.	PROPN
hassl-2957	487	10	,	,	PUNCT
hassl-2957	487	11	uwuigbe	uwuigbe	ADV
hassl-2957	487	12	,	,	PUNCT
hassl-2957	487	13	u.	u.	PROPN
hassl-2957	487	14	,	,	PUNCT
hassl-2957	487	15	&	&	CCONJ
hassl-2957	487	16	erin	erin	PROPN
hassl-2957	487	17	,	,	PUNCT
hassl-2957	487	18	o.	o.	NOUN
hassl-2957	487	19	a.	a.	PROPN
hassl-2957	487	20	(	(	PUNCT
hassl-2957	487	21	2016	2016	NUM
hassl-2957	487	22	)	)	PUNCT
hassl-2957	487	23	.	.	PUNCT
hassl-2957	488	1	the	the	DET
hassl-2957	488	2	value	value	NOUN
hassl-2957	488	3	relevance	relevance	NOUN
hassl-2957	488	4	of	of	ADP
hassl-2957	488	5	adopting	adopt	VERB
hassl-2957	488	6	ifrs	ifrs	NOUN
hassl-2957	488	7	:	:	PUNCT
hassl-2957	488	8	evidence	evidence	NOUN
hassl-2957	488	9	from	from	ADP
hassl-2957	488	10	the	the	DET
hassl-2957	488	11	nigerian	nigerian	ADJ
hassl-2957	488	12	banking	banking	NOUN
hassl-2957	488	13	sector	sector	NOUN
hassl-2957	488	14	.	.	PUNCT
hassl-2957	489	1	review	review	NOUN
hassl-2957	489	2	of	of	ADP
hassl-2957	489	3	economic	economic	ADJ
hassl-2957	489	4	studies	study	NOUN
hassl-2957	489	5	&	&	CCONJ
hassl-2957	489	6	research	research	PROPN
hassl-2957	489	7	virgil	virgil	PROPN
hassl-2957	489	8	madgearu	madgearu	PROPN
hassl-2957	489	9	,	,	PUNCT
hassl-2957	489	10	9(2	9(2	NUM
hassl-2957	489	11	)	)	PUNCT
hassl-2957	489	12	,	,	PUNCT
hassl-2957	489	13	49	49	NUM
hassl-2957	489	14	-	-	SYM
hassl-2957	489	15	66	66	NUM
hassl-2957	489	16	.	.	PUNCT
hassl-2957	490	1	enofe	enofe	ADJ
hassl-2957	490	2	,	,	PUNCT
hassl-2957	490	3	a.	a.	NOUN
hassl-2957	490	4	o.	o.	PROPN
hassl-2957	490	5	,	,	PUNCT
hassl-2957	490	6	edemenya	edemenya	PROPN
hassl-2957	490	7	,	,	PUNCT
hassl-2957	490	8	c.	c.	PROPN
hassl-2957	490	9	,	,	PUNCT
hassl-2957	490	10	&	&	CCONJ
hassl-2957	490	11	osunbor	osunbor	PROPN
hassl-2957	490	12	,	,	PUNCT
hassl-2957	490	13	e.	e.	PROPN
hassl-2957	490	14	(	(	PUNCT
hassl-2957	490	15	2015	2015	NUM
hassl-2957	490	16	)	)	PUNCT
hassl-2957	490	17	.	.	PUNCT
hassl-2957	491	1	the	the	DET
hassl-2957	491	2	effect	effect	NOUN
hassl-2957	491	3	of	of	ADP
hassl-2957	491	4	accounting	accounting	NOUN
hassl-2957	491	5	ethics	ethic	NOUN
hassl-2957	491	6	on	on	ADP
hassl-2957	491	7	the	the	DET
hassl-2957	491	8	quality	quality	NOUN
hassl-2957	491	9	of	of	ADP
hassl-2957	491	10	financial	financial	ADJ
hassl-2957	491	11	reports	report	NOUN
hassl-2957	491	12	of	of	ADP
hassl-2957	491	13	nigeria	nigeria	PROPN
hassl-2957	491	14	firms	firm	NOUN
hassl-2957	491	15	.	.	PUNCT
hassl-2957	492	1	research	research	NOUN
hassl-2957	492	2	journal	journal	PROPN
hassl-2957	492	3	of	of	ADP
hassl-2957	492	4	finance	finance	NOUN
hassl-2957	492	5	and	and	CCONJ
hassl-2957	492	6	accounting	accounting	NOUN
hassl-2957	492	7	,	,	PUNCT
hassl-2957	492	8	6(12	6(12	NUM
hassl-2957	492	9	)	)	PUNCT
hassl-2957	492	10	,	,	PUNCT
hassl-2957	492	11	123	123	NUM
hassl-2957	492	12	-	-	SYM
hassl-2957	492	13	131	131	NUM
hassl-2957	492	14	.	.	PUNCT
hassl-2957	493	1	humanities	humanity	NOUN
hassl-2957	493	2	and	and	CCONJ
hassl-2957	493	3	social	social	ADJ
hassl-2957	493	4	sciences	science	NOUN
hassl-2957	493	5	letters	letter	NOUN
hassl-2957	493	6	,	,	PUNCT
hassl-2957	493	7	2022	2022	NUM
hassl-2957	493	8	,	,	PUNCT
hassl-2957	493	9	10(2	10(2	NUM
hassl-2957	493	10	):	):	PUNCT
hassl-2957	493	11	103	103	NUM
hassl-2957	493	12	-	-	SYM
hassl-2957	493	13	126	126	NUM
hassl-2957	493	14	124	124	NUM
hassl-2957	493	15	©	©	PROPN
hassl-2957	493	16	2022	2022	NUM
hassl-2957	493	17	conscientia	conscientia	PROPN
hassl-2957	493	18	beam	beam	PROPN
hassl-2957	493	19	.	.	PUNCT
hassl-2957	494	1	all	all	DET
hassl-2957	494	2	rights	right	NOUN
hassl-2957	494	3	reserved	reserve	VERB
hassl-2957	494	4	.	.	PUNCT
hassl-2957	495	1	ewer	ewer	NOUN
hassl-2957	495	2	,	,	PUNCT
hassl-2957	495	3	s.	s.	PROPN
hassl-2957	495	4	r.	r.	PROPN
hassl-2957	495	5	(	(	PUNCT
hassl-2957	495	6	2007	2007	NUM
hassl-2957	495	7	)	)	PUNCT
hassl-2957	495	8	.	.	PUNCT
hassl-2957	496	1	transparency	transparency	NOUN
hassl-2957	496	2	and	and	CCONJ
hassl-2957	496	3	understandability	understandability	NOUN
hassl-2957	496	4	,	,	PUNCT
hassl-2957	496	5	but	but	CCONJ
hassl-2957	496	6	for	for	ADP
hassl-2957	496	7	whom	whom	PRON
hassl-2957	496	8	?	?	PUNCT
hassl-2957	497	1	the	the	DET
hassl-2957	497	2	cpa	cpa	PROPN
hassl-2957	497	3	journal	journal	PROPN
hassl-2957	497	4	,	,	PUNCT
hassl-2957	497	5	77(2	77(2	NOUN
hassl-2957	497	6	)	)	PUNCT
hassl-2957	497	7	,	,	PUNCT
hassl-2957	497	8	16	16	NUM
hassl-2957	497	9	-	-	SYM
hassl-2957	497	10	18	18	NUM
hassl-2957	497	11	.	.	PUNCT
hassl-2957	498	1	fauré	fauré	PROPN
hassl-2957	498	2	,	,	PUNCT
hassl-2957	498	3	b.	b.	PROPN
hassl-2957	498	4	,	,	PUNCT
hassl-2957	498	5	&	&	CCONJ
hassl-2957	498	6	rouleau	rouleau	PROPN
hassl-2957	498	7	,	,	PUNCT
hassl-2957	498	8	l.	l.	PROPN
hassl-2957	498	9	(	(	PUNCT
hassl-2957	498	10	2011	2011	NUM
hassl-2957	498	11	)	)	PUNCT
hassl-2957	498	12	.	.	PUNCT
hassl-2957	499	1	the	the	DET
hassl-2957	499	2	strategic	strategic	ADJ
hassl-2957	499	3	competence	competence	NOUN
hassl-2957	499	4	of	of	ADP
hassl-2957	499	5	accountants	accountant	NOUN
hassl-2957	499	6	and	and	CCONJ
hassl-2957	499	7	middle	middle	ADJ
hassl-2957	499	8	managers	manager	NOUN
hassl-2957	499	9	in	in	ADP
hassl-2957	499	10	budget	budget	NOUN
hassl-2957	499	11	making	making	NOUN
hassl-2957	499	12	.	.	PUNCT
hassl-2957	500	1	accounting	accounting	NOUN
hassl-2957	500	2	,	,	PUNCT
hassl-2957	500	3	organizations	organization	NOUN
hassl-2957	500	4	and	and	CCONJ
hassl-2957	500	5	society	society	NOUN
hassl-2957	500	6	,	,	PUNCT
hassl-2957	500	7	36(3	36(3	NUM
hassl-2957	500	8	)	)	PUNCT
hassl-2957	500	9	,	,	PUNCT
hassl-2957	500	10	167-182.available	167-182.available	NUM
hassl-2957	500	11	at	at	ADP
hassl-2957	500	12	:	:	PUNCT
hassl-2957	500	13	https://doi.org/10.1016/j.aos.2011.04.001	https://doi.org/10.1016/j.aos.2011.04.001	PROPN
hassl-2957	500	14	.	.	PUNCT
hassl-2957	501	1	fei	fei	PROPN
hassl-2957	501	2	,	,	PUNCT
hassl-2957	501	3	s.	s.	PROPN
hassl-2957	501	4	,	,	PUNCT
hassl-2957	501	5	kwon	kwon	PROPN
hassl-2957	501	6	,	,	PUNCT
hassl-2957	501	7	c.	c.	PROPN
hassl-2957	501	8	,	,	PUNCT
hassl-2957	501	9	&	&	CCONJ
hassl-2957	501	10	jin	jin	PROPN
hassl-2957	501	11	,	,	PUNCT
hassl-2957	501	12	c.	c.	PROPN
hassl-2957	501	13	(	(	PUNCT
hassl-2957	501	14	2021	2021	NUM
hassl-2957	501	15	)	)	PUNCT
hassl-2957	501	16	.	.	PUNCT
hassl-2957	502	1	the	the	DET
hassl-2957	502	2	role	role	NOUN
hassl-2957	502	3	of	of	ADP
hassl-2957	502	4	corporate	corporate	ADJ
hassl-2957	502	5	ethical	ethical	ADJ
hassl-2957	502	6	management	management	NOUN
hassl-2957	502	7	on	on	ADP
hassl-2957	502	8	trade	trade	NOUN
hassl-2957	502	9	relationship	relationship	NOUN
hassl-2957	502	10	trust	trust	NOUN
hassl-2957	502	11	and	and	CCONJ
hassl-2957	502	12	commitment	commitment	NOUN
hassl-2957	502	13	:	:	PUNCT
hassl-2957	502	14	b2b	b2b	NOUN
hassl-2957	502	15	.	.	PUNCT
hassl-2957	503	1	sustainability	sustainability	NOUN
hassl-2957	503	2	,	,	PUNCT
hassl-2957	503	3	13(9	13(9	NUM
hassl-2957	503	4	)	)	PUNCT
hassl-2957	503	5	,	,	PUNCT
hassl-2957	503	6	5290.available	5290.available	ADJ
hassl-2957	503	7	at	at	ADP
hassl-2957	503	8	:	:	PUNCT
hassl-2957	503	9	https://doi.org/10.3390/su13095290	https://doi.org/10.3390/su13095290	PROPN
hassl-2957	503	10	.	.	PUNCT
hassl-2957	503	11	fouché	fouché	PROPN
hassl-2957	503	12	,	,	PUNCT
hassl-2957	503	13	j.	j.	PROPN
hassl-2957	503	14	p.	p.	PROPN
hassl-2957	503	15	(	(	PUNCT
hassl-2957	503	16	2013	2013	NUM
hassl-2957	503	17	)	)	PUNCT
hassl-2957	503	18	.	.	PUNCT
hassl-2957	504	1	a	a	DET
hassl-2957	504	2	renewed	renew	VERB
hassl-2957	504	3	call	call	NOUN
hassl-2957	504	4	for	for	ADP
hassl-2957	504	5	change	change	NOUN
hassl-2957	504	6	in	in	ADP
hassl-2957	504	7	accounting	accounting	NOUN
hassl-2957	504	8	education	education	NOUN
hassl-2957	504	9	practices	practice	NOUN
hassl-2957	504	10	.	.	PUNCT
hassl-2957	505	1	international	international	ADJ
hassl-2957	505	2	journal	journal	NOUN
hassl-2957	505	3	of	of	ADP
hassl-2957	505	4	educational	educational	ADJ
hassl-2957	505	5	sciences	science	NOUN
hassl-2957	505	6	,	,	PUNCT
hassl-2957	505	7	5(2	5(2	NUM
hassl-2957	505	8	)	)	PUNCT
hassl-2957	505	9	,	,	PUNCT
hassl-2957	505	10	137-150.available	137-150.available	NUM
hassl-2957	505	11	at	at	ADP
hassl-2957	505	12	:	:	PUNCT
hassl-2957	505	13	https://doi.org/10.31901/24566322.2013/05.02.07	https://doi.org/10.31901/24566322.2013/05.02.07	PROPN
hassl-2957	505	14	.	.	PUNCT
hassl-2957	506	1	fullerton	fullerton	PROPN
hassl-2957	506	2	,	,	PUNCT
hassl-2957	506	3	r.	r.	PROPN
hassl-2957	506	4	r.	r.	PROPN
hassl-2957	506	5	,	,	PUNCT
hassl-2957	506	6	kennedy	kennedy	PROPN
hassl-2957	506	7	,	,	PUNCT
hassl-2957	506	8	f.	f.	PROPN
hassl-2957	506	9	a.	a.	PROPN
hassl-2957	506	10	,	,	PUNCT
hassl-2957	506	11	&	&	CCONJ
hassl-2957	506	12	widener	widener	PROPN
hassl-2957	506	13	,	,	PUNCT
hassl-2957	506	14	s.	s.	PROPN
hassl-2957	506	15	k.	k.	PROPN
hassl-2957	506	16	(	(	PUNCT
hassl-2957	506	17	2014	2014	NUM
hassl-2957	506	18	)	)	PUNCT
hassl-2957	506	19	.	.	PUNCT
hassl-2957	507	1	lean	lean	ADJ
hassl-2957	507	2	manufacturing	manufacturing	NOUN
hassl-2957	507	3	and	and	CCONJ
hassl-2957	507	4	firm	firm	ADJ
hassl-2957	507	5	performance	performance	NOUN
hassl-2957	507	6	:	:	PUNCT
hassl-2957	507	7	the	the	DET
hassl-2957	507	8	incremental	incremental	ADJ
hassl-2957	507	9	contribution	contribution	NOUN
hassl-2957	507	10	of	of	ADP
hassl-2957	507	11	lean	lean	ADJ
hassl-2957	507	12	management	management	NOUN
hassl-2957	507	13	accounting	accounting	NOUN
hassl-2957	507	14	practices	practice	NOUN
hassl-2957	507	15	.	.	PUNCT
hassl-2957	508	1	journal	journal	NOUN
hassl-2957	508	2	of	of	ADP
hassl-2957	508	3	operations	operation	NOUN
hassl-2957	508	4	management	management	NOUN
hassl-2957	508	5	,	,	PUNCT
hassl-2957	508	6	32(7	32(7	NOUN
hassl-2957	508	7	-	-	SYM
hassl-2957	508	8	8)	8)	NUM
hassl-2957	508	9	,	,	PUNCT
hassl-2957	508	10	414428.available	414428.available	ADJ
hassl-2957	508	11	at	at	ADP
hassl-2957	508	12	:	:	PUNCT
hassl-2957	508	13	https://doi.org/10.1016/j.jom.2014.09.002	https://doi.org/10.1016/j.jom.2014.09.002	NOUN
hassl-2957	508	14	.	.	PUNCT
hassl-2957	509	1	hargie	hargie	PROPN
hassl-2957	509	2	,	,	PUNCT
hassl-2957	509	3	o.	o.	PROPN
hassl-2957	509	4	,	,	PUNCT
hassl-2957	509	5	dickson	dickson	PROPN
hassl-2957	509	6	,	,	PUNCT
hassl-2957	509	7	d.	d.	PROPN
hassl-2957	509	8	,	,	PUNCT
hassl-2957	509	9	&	&	CCONJ
hassl-2957	509	10	tourish	tourish	PROPN
hassl-2957	509	11	,	,	PUNCT
hassl-2957	509	12	d.	d.	PROPN
hassl-2957	509	13	(	(	PUNCT
hassl-2957	509	14	2017	2017	NUM
hassl-2957	509	15	)	)	PUNCT
hassl-2957	509	16	.	.	PUNCT
hassl-2957	510	1	communication	communication	NOUN
hassl-2957	510	2	skills	skill	NOUN
hassl-2957	510	3	for	for	ADP
hassl-2957	510	4	effective	effective	ADJ
hassl-2957	510	5	management	management	NOUN
hassl-2957	510	6	:	:	PUNCT
hassl-2957	510	7	macmillan	macmillan	PROPN
hassl-2957	510	8	international	international	PROPN
hassl-2957	510	9	higher	high	ADJ
hassl-2957	510	10	education	education	NOUN
hassl-2957	510	11	.	.	PUNCT
hassl-2957	511	1	communication	communication	NOUN
hassl-2957	511	2	skills	skill	NOUN
hassl-2957	511	3	for	for	ADP
hassl-2957	511	4	effective	effective	ADJ
hassl-2957	511	5	management	management	NOUN
hassl-2957	511	6	.	.	PUNCT
hassl-2957	512	1	basingstoke	basingstoke	PROPN
hassl-2957	512	2	:	:	PUNCT
hassl-2957	512	3	palgrave	palgrave	PROPN
hassl-2957	512	4	macmillan	macmillan	PROPN
hassl-2957	512	5	.	.	PROPN
hassl-2957	513	1	iasb	iasb	PROPN
hassl-2957	513	2	.	.	PUNCT
hassl-2957	514	1	(	(	PUNCT
hassl-2957	514	2	2013	2013	NUM
hassl-2957	514	3	)	)	PUNCT
hassl-2957	514	4	.	.	PUNCT
hassl-2957	515	1	exposure	exposure	NOUN
hassl-2957	515	2	draft	draft	NOUN
hassl-2957	515	3	on	on	ADP
hassl-2957	515	4	an	an	DET
hassl-2957	515	5	improved	improved	ADJ
hassl-2957	515	6	conceptual	conceptual	ADJ
hassl-2957	515	7	framework	framework	NOUN
hassl-2957	515	8	for	for	ADP
hassl-2957	515	9	financial	financial	ADJ
hassl-2957	515	10	reporting	reporting	NOUN
hassl-2957	515	11	:	:	PUNCT
hassl-2957	515	12	the	the	DET
hassl-2957	515	13	objective	objective	NOUN
hassl-2957	515	14	of	of	ADP
hassl-2957	515	15	financial	financial	ADJ
hassl-2957	515	16	reporting	reporting	NOUN
hassl-2957	515	17	and	and	CCONJ
hassl-2957	515	18	qualitative	qualitative	ADJ
hassl-2957	515	19	characteristics	characteristic	NOUN
hassl-2957	515	20	of	of	ADP
hassl-2957	515	21	decision	decision	NOUN
hassl-2957	515	22	-	-	PUNCT
hassl-2957	515	23	useful	useful	ADJ
hassl-2957	515	24	financial	financial	ADJ
hassl-2957	515	25	reporting	reporting	NOUN
hassl-2957	515	26	information	information	NOUN
hassl-2957	515	27	.	.	PUNCT
hassl-2957	516	1	london	london	PROPN
hassl-2957	516	2	:	:	PUNCT
hassl-2957	516	3	fas	fas	PROPN
hassl-2957	516	4	board	board	PROPN
hassl-2957	516	5	.	.	PUNCT
hassl-2957	517	1	exposure	exposure	NOUN
hassl-2957	517	2	draft	draft	NOUN
hassl-2957	517	3	(	(	PUNCT
hassl-2957	517	4	may	may	PROPN
hassl-2957	517	5	29	29	NUM
hassl-2957	517	6	)	)	PUNCT
hassl-2957	517	7	.	.	PUNCT
hassl-2957	518	1	iyoha	iyoha	PROPN
hassl-2957	518	2	,	,	PUNCT
hassl-2957	518	3	f.	f.	PROPN
hassl-2957	518	4	o.	o.	PROPN
hassl-2957	518	5	(	(	PUNCT
hassl-2957	518	6	2012	2012	NUM
hassl-2957	518	7	)	)	PUNCT
hassl-2957	518	8	.	.	PUNCT
hassl-2957	519	1	company	company	NOUN
hassl-2957	519	2	attributes	attribute	VERB
hassl-2957	519	3	and	and	CCONJ
hassl-2957	519	4	the	the	DET
hassl-2957	519	5	timeliness	timeliness	NOUN
hassl-2957	519	6	of	of	ADP
hassl-2957	519	7	financial	financial	ADJ
hassl-2957	519	8	reporting	reporting	NOUN
hassl-2957	519	9	in	in	ADP
hassl-2957	519	10	nigeria	nigeria	PROPN
hassl-2957	519	11	.	.	PUNCT
hassl-2957	520	1	business	business	NOUN
hassl-2957	520	2	intelligence	intelligence	NOUN
hassl-2957	520	3	journal	journal	PROPN
hassl-2957	520	4	,	,	PUNCT
hassl-2957	520	5	5(1	5(1	NUM
hassl-2957	520	6	)	)	PUNCT
hassl-2957	520	7	,	,	PUNCT
hassl-2957	520	8	41	41	NUM
hassl-2957	520	9	-	-	SYM
hassl-2957	520	10	49	49	NUM
hassl-2957	520	11	.	.	PUNCT
hassl-2957	521	1	jaballah	jaballah	PROPN
hassl-2957	521	2	,	,	PUNCT
hassl-2957	521	3	e.	e.	PROPN
hassl-2957	521	4	,	,	PUNCT
hassl-2957	521	5	yousfi	yousfi	PROPN
hassl-2957	521	6	,	,	PUNCT
hassl-2957	521	7	w.	w.	PROPN
hassl-2957	521	8	,	,	PUNCT
hassl-2957	521	9	&	&	CCONJ
hassl-2957	521	10	ali	ali	PROPN
hassl-2957	521	11	,	,	PUNCT
hassl-2957	521	12	z.	z.	PROPN
hassl-2957	521	13	(	(	PUNCT
hassl-2957	521	14	2014	2014	NUM
hassl-2957	521	15	)	)	PUNCT
hassl-2957	521	16	.	.	PUNCT
hassl-2957	522	1	quality	quality	NOUN
hassl-2957	522	2	of	of	ADP
hassl-2957	522	3	financial	financial	ADJ
hassl-2957	522	4	reports	report	NOUN
hassl-2957	522	5	:	:	PUNCT
hassl-2957	522	6	evidence	evidence	NOUN
hassl-2957	522	7	from	from	ADP
hassl-2957	522	8	the	the	DET
hassl-2957	522	9	tunisian	tunisian	ADJ
hassl-2957	522	10	firms	firm	NOUN
hassl-2957	522	11	.	.	PUNCT
hassl-2957	523	1	e3	e3	NOUN
hassl-2957	523	2	journal	journal	PROPN
hassl-2957	523	3	of	of	ADP
hassl-2957	523	4	business	business	NOUN
hassl-2957	523	5	management	management	NOUN
hassl-2957	523	6	and	and	CCONJ
hassl-2957	523	7	economics	economic	NOUN
hassl-2957	523	8	,	,	PUNCT
hassl-2957	523	9	5(2	5(2	NUM
hassl-2957	523	10	)	)	PUNCT
hassl-2957	523	11	,	,	PUNCT
hassl-2957	523	12	30	30	NUM
hassl-2957	523	13	-	-	SYM
hassl-2957	523	14	38	38	NUM
hassl-2957	523	15	.	.	PUNCT
hassl-2957	524	1	jaijairam	jaijairam	PROPN
hassl-2957	524	2	,	,	PUNCT
hassl-2957	524	3	p.	p.	NOUN
hassl-2957	524	4	(	(	PUNCT
hassl-2957	524	5	2017	2017	NUM
hassl-2957	524	6	)	)	PUNCT
hassl-2957	524	7	.	.	PUNCT
hassl-2957	525	1	ethics	ethic	NOUN
hassl-2957	525	2	in	in	ADP
hassl-2957	525	3	accounting	account	VERB
hassl-2957	525	4	.	.	PUNCT
hassl-2957	526	1	journal	journal	PROPN
hassl-2957	526	2	of	of	ADP
hassl-2957	526	3	finance	finance	NOUN
hassl-2957	526	4	and	and	CCONJ
hassl-2957	526	5	accountancy	accountancy	NOUN
hassl-2957	526	6	,	,	PUNCT
hassl-2957	526	7	23	23	NUM
hassl-2957	526	8	,	,	PUNCT
hassl-2957	526	9	1	1	NUM
hassl-2957	526	10	-	-	SYM
hassl-2957	526	11	13	13	NUM
hassl-2957	526	12	.	.	PUNCT
hassl-2957	527	1	jones	jones	PROPN
hassl-2957	527	2	,	,	PUNCT
hassl-2957	527	3	m.	m.	NOUN
hassl-2957	527	4	,	,	PUNCT
hassl-2957	527	5	&	&	CCONJ
hassl-2957	527	6	smith	smith	PROPN
hassl-2957	527	7	,	,	PUNCT
hassl-2957	527	8	m.	m.	NOUN
hassl-2957	527	9	(	(	PUNCT
hassl-2957	527	10	2014	2014	NUM
hassl-2957	527	11	)	)	PUNCT
hassl-2957	527	12	.	.	PUNCT
hassl-2957	528	1	traditional	traditional	ADJ
hassl-2957	528	2	and	and	CCONJ
hassl-2957	528	3	alternative	alternative	ADJ
hassl-2957	528	4	methods	method	NOUN
hassl-2957	528	5	of	of	ADP
hassl-2957	528	6	measuring	measure	VERB
hassl-2957	528	7	the	the	DET
hassl-2957	528	8	understandability	understandability	NOUN
hassl-2957	528	9	of	of	ADP
hassl-2957	528	10	accounting	accounting	NOUN
hassl-2957	528	11	narratives	narrative	NOUN
hassl-2957	528	12	.	.	PUNCT
hassl-2957	529	1	accounting	accounting	NOUN
hassl-2957	529	2	,	,	PUNCT
hassl-2957	529	3	auditing	auditing	NOUN
hassl-2957	529	4	&	&	CCONJ
hassl-2957	529	5	accountability	accountability	NOUN
hassl-2957	529	6	journal	journal	NOUN
hassl-2957	529	7	,	,	PUNCT
hassl-2957	529	8	27(1	27(1	NUM
hassl-2957	529	9	)	)	PUNCT
hassl-2957	529	10	,	,	PUNCT
hassl-2957	529	11	183-208.available	183-208.available	NUM
hassl-2957	529	12	at	at	ADP
hassl-2957	529	13	:	:	PUNCT
hassl-2957	529	14	https://doi.org/10.1108/aaaj-04-2013-1314	https://doi.org/10.1108/aaaj-04-2013-1314	NOUN
hassl-2957	529	15	.	.	PUNCT
hassl-2957	530	1	kim	kim	PROPN
hassl-2957	530	2	-	-	PUNCT
hassl-2957	530	3	gina	gina	PROPN
hassl-2957	530	4	,	,	PUNCT
hassl-2957	530	5	j.	j.	PROPN
hassl-2957	530	6	(	(	PUNCT
hassl-2957	530	7	2018	2018	NUM
hassl-2957	530	8	)	)	PUNCT
hassl-2957	530	9	.	.	PUNCT
hassl-2957	531	1	external	external	ADJ
hassl-2957	531	2	verifiability	verifiability	NOUN
hassl-2957	531	3	of	of	ADP
hassl-2957	531	4	accounting	accounting	NOUN
hassl-2957	531	5	information	information	NOUN
hassl-2957	531	6	and	and	CCONJ
hassl-2957	531	7	intangible	intangible	ADJ
hassl-2957	531	8	asset	asset	NOUN
hassl-2957	531	9	transactions	transaction	NOUN
hassl-2957	531	10	.	.	PUNCT
hassl-2957	532	1	available	available	ADJ
hassl-2957	532	2	at	at	ADP
hassl-2957	532	3	ssrn	ssrn	NOUN
hassl-2957	532	4	3186175.available	3186175.available	ADJ
hassl-2957	532	5	at	at	ADP
hassl-2957	532	6	:	:	PUNCT
hassl-2957	532	7	https://doi.org/10.2139/ssrn.3186175	https://doi.org/10.2139/ssrn.3186175	ADJ
hassl-2957	532	8	.	.	PUNCT
hassl-2957	533	1	klibi	klibi	PROPN
hassl-2957	533	2	,	,	PUNCT
hassl-2957	533	3	m.	m.	PROPN
hassl-2957	533	4	f.	f.	PROPN
hassl-2957	533	5	,	,	PUNCT
hassl-2957	533	6	&	&	CCONJ
hassl-2957	533	7	oussii	oussii	PROPN
hassl-2957	533	8	,	,	PUNCT
hassl-2957	533	9	a.	a.	NOUN
hassl-2957	533	10	a.	a.	NOUN
hassl-2957	533	11	(	(	PUNCT
hassl-2957	533	12	2013	2013	NUM
hassl-2957	533	13	)	)	PUNCT
hassl-2957	533	14	.	.	PUNCT
hassl-2957	534	1	skills	skill	NOUN
hassl-2957	534	2	and	and	CCONJ
hassl-2957	534	3	attributes	attribute	NOUN
hassl-2957	534	4	needed	need	VERB
hassl-2957	534	5	for	for	ADP
hassl-2957	534	6	success	success	NOUN
hassl-2957	534	7	in	in	ADP
hassl-2957	534	8	accounting	accounting	NOUN
hassl-2957	534	9	career	career	NOUN
hassl-2957	534	10	:	:	PUNCT
hassl-2957	534	11	do	do	VERB
hassl-2957	534	12	employers	employer	NOUN
hassl-2957	534	13	'	'	PART
hassl-2957	534	14	expectations	expectation	NOUN
hassl-2957	534	15	fit	fit	ADJ
hassl-2957	534	16	with	with	ADP
hassl-2957	534	17	students	student	NOUN
hassl-2957	534	18	'	'	PART
hassl-2957	534	19	perceptions	perception	NOUN
hassl-2957	534	20	?	?	PUNCT
hassl-2957	535	1	evidence	evidence	NOUN
hassl-2957	535	2	from	from	ADP
hassl-2957	535	3	tunisia	tunisia	PROPN
hassl-2957	535	4	.	.	PUNCT
hassl-2957	536	1	international	international	ADJ
hassl-2957	536	2	journal	journal	PROPN
hassl-2957	536	3	of	of	ADP
hassl-2957	536	4	business	business	NOUN
hassl-2957	536	5	and	and	CCONJ
hassl-2957	536	6	management	management	NOUN
hassl-2957	536	7	,	,	PUNCT
hassl-2957	536	8	8(8	8(8	NUM
hassl-2957	536	9	)	)	PUNCT
hassl-2957	536	10	,	,	PUNCT
hassl-2957	536	11	118.available	118.available	ADJ
hassl-2957	536	12	at	at	ADP
hassl-2957	536	13	:	:	PUNCT
hassl-2957	536	14	https://doi.org/10.5539/ijbm.v8n8p118	https://doi.org/10.5539/ijbm.v8n8p118	PROPN
hassl-2957	536	15	.	.	PUNCT
hassl-2957	537	1	krishna	krishna	PROPN
hassl-2957	537	2	,	,	PUNCT
hassl-2957	537	3	a.	a.	NOUN
hassl-2957	537	4	,	,	PUNCT
hassl-2957	537	5	dangayach	dangayach	NOUN
hassl-2957	537	6	,	,	PUNCT
hassl-2957	537	7	g.	g.	PROPN
hassl-2957	537	8	,	,	PUNCT
hassl-2957	537	9	&	&	CCONJ
hassl-2957	537	10	jainabc	jainabc	PROPN
hassl-2957	537	11	,	,	PUNCT
hassl-2957	537	12	r.	r.	PROPN
hassl-2957	537	13	(	(	PUNCT
hassl-2957	537	14	2011	2011	NUM
hassl-2957	537	15	)	)	PUNCT
hassl-2957	537	16	.	.	PUNCT
hassl-2957	538	1	business	business	NOUN
hassl-2957	538	2	ethics	ethic	NOUN
hassl-2957	538	3	:	:	PUNCT
hassl-2957	538	4	a	a	DET
hassl-2957	538	5	sustainability	sustainability	NOUN
hassl-2957	538	6	approach	approach	NOUN
hassl-2957	538	7	.	.	PUNCT
hassl-2957	539	1	procedia	procedia	NOUN
hassl-2957	539	2	-	-	PUNCT
hassl-2957	539	3	social	social	ADJ
hassl-2957	539	4	and	and	CCONJ
hassl-2957	539	5	behavioral	behavioral	ADJ
hassl-2957	539	6	sciences	science	NOUN
hassl-2957	539	7	,	,	PUNCT
hassl-2957	539	8	25	25	NUM
hassl-2957	539	9	,	,	PUNCT
hassl-2957	539	10	281	281	NUM
hassl-2957	539	11	-	-	SYM
hassl-2957	539	12	286	286	NUM
hassl-2957	539	13	.	.	PUNCT
hassl-2957	540	1	lavia	lavia	PROPN
hassl-2957	540	2	,	,	PUNCT
hassl-2957	540	3	l.	l.	PROPN
hassl-2957	540	4	o.	o.	PROPN
hassl-2957	540	5	,	,	PUNCT
hassl-2957	540	6	&	&	CCONJ
hassl-2957	540	7	hiebl	hiebl	PROPN
hassl-2957	540	8	,	,	PUNCT
hassl-2957	540	9	m.	m.	PROPN
hassl-2957	540	10	r.	r.	PROPN
hassl-2957	540	11	(	(	PUNCT
hassl-2957	540	12	2015	2015	NUM
hassl-2957	540	13	)	)	PUNCT
hassl-2957	540	14	.	.	PUNCT
hassl-2957	541	1	management	management	NOUN
hassl-2957	541	2	accounting	account	VERB
hassl-2957	541	3	in	in	ADP
hassl-2957	541	4	small	small	ADJ
hassl-2957	541	5	and	and	CCONJ
hassl-2957	541	6	medium	medium	ADJ
hassl-2957	541	7	-	-	PUNCT
hassl-2957	541	8	sized	sized	ADJ
hassl-2957	541	9	enterprises	enterprise	NOUN
hassl-2957	541	10	:	:	PUNCT
hassl-2957	541	11	current	current	ADJ
hassl-2957	541	12	knowledge	knowledge	NOUN
hassl-2957	541	13	and	and	CCONJ
hassl-2957	541	14	avenues	avenue	NOUN
hassl-2957	541	15	for	for	ADP
hassl-2957	541	16	further	further	ADJ
hassl-2957	541	17	research	research	NOUN
hassl-2957	541	18	.	.	PUNCT
hassl-2957	542	1	journal	journal	NOUN
hassl-2957	542	2	of	of	ADP
hassl-2957	542	3	management	management	NOUN
hassl-2957	542	4	accounting	accounting	NOUN
hassl-2957	542	5	research	research	NOUN
hassl-2957	542	6	,	,	PUNCT
hassl-2957	542	7	27(1	27(1	NUM
hassl-2957	542	8	)	)	PUNCT
hassl-2957	542	9	,	,	PUNCT
hassl-2957	542	10	81-119.available	81-119.available	ADJ
hassl-2957	542	11	at	at	ADP
hassl-2957	542	12	:	:	PUNCT
hassl-2957	542	13	https://doi.org/10.2308/jmar-50915	https://doi.org/10.2308/jmar-50915	PROPN
hassl-2957	542	14	.	.	PUNCT
hassl-2957	543	1	lin	lin	PROPN
hassl-2957	543	2	,	,	PUNCT
hassl-2957	543	3	p.	p.	PROPN
hassl-2957	543	4	,	,	PUNCT
hassl-2957	543	5	krishnan	krishnan	PROPN
hassl-2957	543	6	,	,	PUNCT
hassl-2957	543	7	s.	s.	PROPN
hassl-2957	543	8	,	,	PUNCT
hassl-2957	543	9	&	&	CCONJ
hassl-2957	543	10	grace	grace	PROPN
hassl-2957	543	11	,	,	PUNCT
hassl-2957	543	12	d.	d.	PROPN
hassl-2957	543	13	(	(	PUNCT
hassl-2957	543	14	2013	2013	NUM
hassl-2957	543	15	)	)	PUNCT
hassl-2957	543	16	.	.	PUNCT
hassl-2957	544	1	the	the	DET
hassl-2957	544	2	effect	effect	NOUN
hassl-2957	544	3	of	of	ADP
hassl-2957	544	4	experience	experience	NOUN
hassl-2957	544	5	on	on	ADP
hassl-2957	544	6	perceived	perceive	VERB
hassl-2957	544	7	communication	communication	NOUN
hassl-2957	544	8	skills	skill	NOUN
hassl-2957	544	9	:	:	PUNCT
hassl-2957	544	10	comparisons	comparison	NOUN
hassl-2957	544	11	between	between	ADP
hassl-2957	544	12	accounting	accounting	NOUN
hassl-2957	544	13	professionals	professional	NOUN
hassl-2957	544	14	and	and	CCONJ
hassl-2957	544	15	students	student	NOUN
hassl-2957	544	16	.	.	PUNCT
hassl-2957	545	1	in	in	ADP
hassl-2957	545	2	advances	advance	NOUN
hassl-2957	545	3	in	in	ADP
hassl-2957	545	4	accounting	accounting	NOUN
hassl-2957	545	5	education	education	NOUN
hassl-2957	545	6	:	:	PUNCT
hassl-2957	545	7	teaching	teaching	NOUN
hassl-2957	545	8	and	and	CCONJ
hassl-2957	545	9	curriculum	curriculum	NOUN
hassl-2957	545	10	innovations	innovation	NOUN
hassl-2957	545	11	(	(	PUNCT
hassl-2957	545	12	pp	pp	ADJ
hassl-2957	545	13	.	.	PUNCT
hassl-2957	546	1	131	131	NUM
hassl-2957	546	2	-	-	SYM
hassl-2957	546	3	152	152	NUM
hassl-2957	546	4	):	):	PUNCT
hassl-2957	546	5	emerald	emerald	NOUN
hassl-2957	546	6	group	group	PROPN
hassl-2957	546	7	publishing	publishing	NOUN
hassl-2957	546	8	limited	limit	VERB
hassl-2957	546	9	.	.	PUNCT
hassl-2957	547	1	mahdavikhou	mahdavikhou	PROPN
hassl-2957	547	2	,	,	PUNCT
hassl-2957	547	3	m.	m.	NOUN
hassl-2957	547	4	,	,	PUNCT
hassl-2957	547	5	&	&	CCONJ
hassl-2957	547	6	khotanlou	khotanlou	PROPN
hassl-2957	547	7	,	,	PUNCT
hassl-2957	547	8	m.	m.	NOUN
hassl-2957	547	9	(	(	PUNCT
hassl-2957	547	10	2012	2012	NUM
hassl-2957	547	11	)	)	PUNCT
hassl-2957	547	12	.	.	PUNCT
hassl-2957	548	1	new	new	ADJ
hassl-2957	548	2	approach	approach	NOUN
hassl-2957	548	3	to	to	ADP
hassl-2957	548	4	teaching	teaching	NOUN
hassl-2957	548	5	of	of	ADP
hassl-2957	548	6	ethics	ethic	NOUN
hassl-2957	548	7	in	in	ADP
hassl-2957	548	8	accounting	account	VERB
hassl-2957	548	9	“	"	PUNCT
hassl-2957	548	10	introducing	introduce	VERB
hassl-2957	548	11	islamic	islamic	ADJ
hassl-2957	548	12	ethics	ethic	NOUN
hassl-2957	548	13	into	into	ADP
hassl-2957	548	14	accounting	accounting	NOUN
hassl-2957	548	15	education	education	NOUN
hassl-2957	548	16	”	"	PUNCT
hassl-2957	548	17	.	.	PUNCT
hassl-2957	549	1	procedia	procedia	NOUN
hassl-2957	549	2	-	-	PUNCT
hassl-2957	549	3	social	social	ADJ
hassl-2957	549	4	and	and	CCONJ
hassl-2957	549	5	behavioral	behavioral	ADJ
hassl-2957	549	6	sciences	science	NOUN
hassl-2957	549	7	,	,	PUNCT
hassl-2957	549	8	46	46	NUM
hassl-2957	549	9	,	,	PUNCT
hassl-2957	549	10	1318-1322.available	1318-1322.available	NUM
hassl-2957	549	11	at	at	ADP
hassl-2957	549	12	:	:	PUNCT
hassl-2957	549	13	https://doi.org/10.1016/j.sbspro.2012.05.294	https://doi.org/10.1016/j.sbspro.2012.05.294	NOUN
hassl-2957	549	14	.	.	PUNCT
hassl-2957	550	1	meymandi	meymandi	PROPN
hassl-2957	550	2	,	,	PUNCT
hassl-2957	550	3	a.	a.	PROPN
hassl-2957	550	4	r.	r.	PROPN
hassl-2957	550	5	,	,	PUNCT
hassl-2957	550	6	rajabdoory	rajabdoory	NOUN
hassl-2957	550	7	,	,	PUNCT
hassl-2957	550	8	h.	h.	PROPN
hassl-2957	550	9	,	,	PUNCT
hassl-2957	550	10	&	&	CCONJ
hassl-2957	550	11	asoodeh	asoodeh	PROPN
hassl-2957	550	12	,	,	PUNCT
hassl-2957	550	13	z.	z.	PROPN
hassl-2957	550	14	(	(	PUNCT
hassl-2957	550	15	2015	2015	NUM
hassl-2957	550	16	)	)	PUNCT
hassl-2957	550	17	.	.	PUNCT
hassl-2957	551	1	the	the	DET
hassl-2957	551	2	reasons	reason	NOUN
hassl-2957	551	3	of	of	ADP
hassl-2957	551	4	considering	consider	VERB
hassl-2957	551	5	ethics	ethic	NOUN
hassl-2957	551	6	in	in	ADP
hassl-2957	551	7	accounting	accounting	NOUN
hassl-2957	551	8	job	job	NOUN
hassl-2957	551	9	.	.	PUNCT
hassl-2957	552	1	international	international	ADJ
hassl-2957	552	2	journal	journal	PROPN
hassl-2957	552	3	of	of	ADP
hassl-2957	552	4	management	management	NOUN
hassl-2957	552	5	,	,	PUNCT
hassl-2957	552	6	accounting	accounting	NOUN
hassl-2957	552	7	and	and	CCONJ
hassl-2957	552	8	economics	economic	NOUN
hassl-2957	552	9	,	,	PUNCT
hassl-2957	552	10	2(2	2(2	NUM
hassl-2957	552	11	)	)	PUNCT
hassl-2957	552	12	,	,	PUNCT
hassl-2957	552	13	136	136	NUM
hassl-2957	552	14	-	-	SYM
hassl-2957	552	15	143	143	NUM
hassl-2957	552	16	.	.	PUNCT
hassl-2957	553	1	muda	muda	PROPN
hassl-2957	553	2	,	,	PUNCT
hassl-2957	553	3	i.	i.	PROPN
hassl-2957	553	4	,	,	PUNCT
hassl-2957	553	5	wardani	wardani	PROPN
hassl-2957	553	6	,	,	PUNCT
hassl-2957	553	7	d.	d.	PROPN
hassl-2957	553	8	y.	y.	PROPN
hassl-2957	553	9	,	,	PUNCT
hassl-2957	553	10	maksum	maksum	NOUN
hassl-2957	553	11	,	,	PUNCT
hassl-2957	553	12	a.	a.	NOUN
hassl-2957	553	13	,	,	PUNCT
hassl-2957	553	14	lubis	lubis	PROPN
hassl-2957	553	15	,	,	PUNCT
hassl-2957	553	16	a.	a.	PROPN
hassl-2957	553	17	f.	f.	PROPN
hassl-2957	553	18	,	,	PUNCT
hassl-2957	553	19	bukit	bukit	PROPN
hassl-2957	553	20	,	,	PUNCT
hassl-2957	553	21	r.	r.	PROPN
hassl-2957	553	22	,	,	PUNCT
hassl-2957	553	23	&	&	CCONJ
hassl-2957	553	24	abubakar	abubakar	PROPN
hassl-2957	553	25	,	,	PUNCT
hassl-2957	553	26	e.	e.	PROPN
hassl-2957	553	27	(	(	PUNCT
hassl-2957	553	28	2017	2017	NUM
hassl-2957	553	29	)	)	PUNCT
hassl-2957	553	30	.	.	PUNCT
hassl-2957	554	1	the	the	DET
hassl-2957	554	2	influence	influence	NOUN
hassl-2957	554	3	of	of	ADP
hassl-2957	554	4	human	human	ADJ
hassl-2957	554	5	resources	resource	NOUN
hassl-2957	554	6	competency	competency	NOUN
hassl-2957	554	7	and	and	CCONJ
hassl-2957	554	8	the	the	DET
hassl-2957	554	9	use	use	NOUN
hassl-2957	554	10	of	of	ADP
hassl-2957	554	11	information	information	NOUN
hassl-2957	554	12	technology	technology	NOUN
hassl-2957	554	13	on	on	ADP
hassl-2957	554	14	the	the	DET
hassl-2957	554	15	quality	quality	NOUN
hassl-2957	554	16	of	of	ADP
hassl-2957	554	17	local	local	ADJ
hassl-2957	554	18	government	government	NOUN
hassl-2957	554	19	financial	financial	ADJ
hassl-2957	554	20	report	report	NOUN
hassl-2957	554	21	with	with	ADP
hassl-2957	554	22	regional	regional	ADJ
hassl-2957	554	23	accounting	accounting	NOUN
hassl-2957	554	24	system	system	NOUN
hassl-2957	554	25	as	as	ADP
hassl-2957	554	26	an	an	DET
hassl-2957	554	27	intervening	intervening	NOUN
hassl-2957	554	28	.	.	PUNCT
hassl-2957	555	1	journal	journal	PROPN
hassl-2957	555	2	of	of	ADP
hassl-2957	555	3	theoretical	theoretical	PROPN
hassl-2957	555	4	&	&	CCONJ
hassl-2957	555	5	applied	applied	ADJ
hassl-2957	555	6	information	information	NOUN
hassl-2957	555	7	technology	technology	NOUN
hassl-2957	555	8	,	,	PUNCT
hassl-2957	555	9	95(20	95(20	NUM
hassl-2957	555	10	)	)	PUNCT
hassl-2957	555	11	,	,	PUNCT
hassl-2957	555	12	5552	5552	NUM
hassl-2957	555	13	-	-	SYM
hassl-2957	555	14	5561	5561	NUM
hassl-2957	555	15	.	.	PUNCT
hassl-2957	556	1	humanities	humanity	NOUN
hassl-2957	556	2	and	and	CCONJ
hassl-2957	556	3	social	social	ADJ
hassl-2957	556	4	sciences	science	NOUN
hassl-2957	556	5	letters	letter	NOUN
hassl-2957	556	6	,	,	PUNCT
hassl-2957	556	7	2022	2022	NUM
hassl-2957	556	8	,	,	PUNCT
hassl-2957	556	9	10(2	10(2	NUM
hassl-2957	556	10	):	):	PUNCT
hassl-2957	556	11	103	103	NUM
hassl-2957	556	12	-	-	SYM
hassl-2957	556	13	126	126	NUM
hassl-2957	556	14	125	125	NUM
hassl-2957	556	15	©	©	PROPN
hassl-2957	556	16	2022	2022	NUM
hassl-2957	556	17	conscientia	conscientia	PROPN
hassl-2957	556	18	beam	beam	PROPN
hassl-2957	556	19	.	.	PUNCT
hassl-2957	557	1	all	all	DET
hassl-2957	557	2	rights	right	NOUN
hassl-2957	557	3	reserved	reserve	VERB
hassl-2957	557	4	.	.	PUNCT
hassl-2957	558	1	mulenga	mulenga	NOUN
hassl-2957	558	2	,	,	PUNCT
hassl-2957	558	3	m.	m.	NOUN
hassl-2957	558	4	j.	j.	PROPN
hassl-2957	558	5	(	(	PUNCT
hassl-2957	558	6	2015	2015	NUM
hassl-2957	558	7	)	)	PUNCT
hassl-2957	558	8	.	.	PUNCT
hassl-2957	559	1	value	value	NOUN
hassl-2957	559	2	relevance	relevance	NOUN
hassl-2957	559	3	of	of	ADP
hassl-2957	559	4	accounting	accounting	NOUN
hassl-2957	559	5	information	information	NOUN
hassl-2957	559	6	of	of	ADP
hassl-2957	559	7	listed	list	VERB
hassl-2957	559	8	public	public	ADJ
hassl-2957	559	9	sector	sector	NOUN
hassl-2957	559	10	banks	bank	NOUN
hassl-2957	559	11	in	in	ADP
hassl-2957	559	12	bombay	bombay	PROPN
hassl-2957	559	13	stock	stock	PROPN
hassl-2957	559	14	exchange	exchange	PROPN
hassl-2957	559	15	.	.	PUNCT
hassl-2957	560	1	research	research	NOUN
hassl-2957	560	2	journal	journal	PROPN
hassl-2957	560	3	of	of	ADP
hassl-2957	560	4	finance	finance	NOUN
hassl-2957	560	5	and	and	CCONJ
hassl-2957	560	6	accounting	accounting	NOUN
hassl-2957	560	7	,	,	PUNCT
hassl-2957	560	8	6(8	6(8	NUM
hassl-2957	560	9	)	)	PUNCT
hassl-2957	560	10	,	,	PUNCT
hassl-2957	560	11	222	222	NUM
hassl-2957	560	12	-	-	SYM
hassl-2957	560	13	231	231	NUM
hassl-2957	560	14	.	.	PUNCT
hassl-2957	561	1	ngai	ngai	PROPN
hassl-2957	561	2	,	,	PUNCT
hassl-2957	561	3	e.	e.	PROPN
hassl-2957	561	4	w.	w.	PROPN
hassl-2957	561	5	,	,	PUNCT
hassl-2957	561	6	chau	chau	PROPN
hassl-2957	561	7	,	,	PUNCT
hassl-2957	561	8	d.	d.	PROPN
hassl-2957	561	9	c.	c.	PROPN
hassl-2957	561	10	,	,	PUNCT
hassl-2957	561	11	&	&	CCONJ
hassl-2957	561	12	chan	chan	PROPN
hassl-2957	561	13	,	,	PUNCT
hassl-2957	561	14	t.	t.	PROPN
hassl-2957	561	15	(	(	PUNCT
hassl-2957	561	16	2011	2011	NUM
hassl-2957	561	17	)	)	PUNCT
hassl-2957	561	18	.	.	PUNCT
hassl-2957	562	1	information	information	NOUN
hassl-2957	562	2	technology	technology	NOUN
hassl-2957	562	3	,	,	PUNCT
hassl-2957	562	4	operational	operational	ADJ
hassl-2957	562	5	,	,	PUNCT
hassl-2957	562	6	and	and	CCONJ
hassl-2957	562	7	management	management	NOUN
hassl-2957	562	8	competencies	competency	NOUN
hassl-2957	562	9	for	for	ADP
hassl-2957	562	10	supply	supply	NOUN
hassl-2957	562	11	chain	chain	NOUN
hassl-2957	562	12	agility	agility	NOUN
hassl-2957	562	13	:	:	PUNCT
hassl-2957	562	14	findings	finding	NOUN
hassl-2957	562	15	from	from	ADP
hassl-2957	562	16	case	case	NOUN
hassl-2957	562	17	studies	study	NOUN
hassl-2957	562	18	.	.	PUNCT
hassl-2957	563	1	the	the	DET
hassl-2957	563	2	journal	journal	NOUN
hassl-2957	563	3	of	of	ADP
hassl-2957	563	4	strategic	strategic	ADJ
hassl-2957	563	5	information	information	NOUN
hassl-2957	563	6	systems	system	NOUN
hassl-2957	563	7	,	,	PUNCT
hassl-2957	563	8	20(3	20(3	NOUN
hassl-2957	563	9	)	)	PUNCT
hassl-2957	563	10	,	,	PUNCT
hassl-2957	563	11	232249.available	232249.available	ADJ
hassl-2957	563	12	at	at	ADP
hassl-2957	563	13	:	:	PUNCT
hassl-2957	563	14	https://doi.org/10.1016/j.jsis.2010.11.002	https://doi.org/10.1016/j.jsis.2010.11.002	NOUN
hassl-2957	563	15	.	.	PUNCT
hassl-2957	564	1	nobes	nobes	PROPN
hassl-2957	564	2	,	,	PUNCT
hassl-2957	564	3	c.	c.	PROPN
hassl-2957	564	4	(	(	PUNCT
hassl-2957	564	5	2016	2016	NUM
hassl-2957	564	6	)	)	PUNCT
hassl-2957	564	7	.	.	PUNCT
hassl-2957	565	1	towards	towards	ADP
hassl-2957	565	2	an	an	DET
hassl-2957	565	3	assessment	assessment	NOUN
hassl-2957	565	4	of	of	ADP
hassl-2957	565	5	country	country	NOUN
hassl-2957	565	6	effects	effect	NOUN
hassl-2957	565	7	on	on	ADP
hassl-2957	565	8	ifrs	ifrs	NOUN
hassl-2957	565	9	recognition	recognition	NOUN
hassl-2957	565	10	decisions	decision	NOUN
hassl-2957	565	11	and	and	CCONJ
hassl-2957	565	12	measurement	measurement	NOUN
hassl-2957	565	13	estimations	estimation	NOUN
hassl-2957	565	14	.	.	PUNCT
hassl-2957	566	1	paper	paper	NOUN
hassl-2957	566	2	,	,	PUNCT
hassl-2957	566	3	venezia	venezia	PROPN
hassl-2957	566	4	.	.	PUNCT
hassl-2957	567	1	nobes	nobes	PROPN
hassl-2957	567	2	,	,	PUNCT
hassl-2957	567	3	c.	c.	PROPN
hassl-2957	567	4	w.	w.	PROPN
hassl-2957	567	5	,	,	PUNCT
hassl-2957	567	6	&	&	CCONJ
hassl-2957	567	7	stadler	stadler	PROPN
hassl-2957	567	8	,	,	PUNCT
hassl-2957	567	9	c.	c.	PROPN
hassl-2957	567	10	(	(	PUNCT
hassl-2957	567	11	2015	2015	NUM
hassl-2957	567	12	)	)	PUNCT
hassl-2957	567	13	.	.	PUNCT
hassl-2957	568	1	the	the	DET
hassl-2957	568	2	qualitative	qualitative	ADJ
hassl-2957	568	3	characteristics	characteristic	NOUN
hassl-2957	568	4	of	of	ADP
hassl-2957	568	5	financial	financial	ADJ
hassl-2957	568	6	information	information	NOUN
hassl-2957	568	7	,	,	PUNCT
hassl-2957	568	8	and	and	CCONJ
hassl-2957	568	9	managers	manager	NOUN
hassl-2957	568	10	’	’	PART
hassl-2957	568	11	accounting	accounting	NOUN
hassl-2957	568	12	decisions	decision	NOUN
hassl-2957	568	13	:	:	PUNCT
hassl-2957	568	14	evidence	evidence	NOUN
hassl-2957	568	15	from	from	ADP
hassl-2957	568	16	ifrs	ifrs	NOUN
hassl-2957	568	17	policy	policy	NOUN
hassl-2957	568	18	changes	change	NOUN
hassl-2957	568	19	.	.	PUNCT
hassl-2957	569	1	accounting	accounting	NOUN
hassl-2957	569	2	and	and	CCONJ
hassl-2957	569	3	business	business	NOUN
hassl-2957	569	4	research	research	NOUN
hassl-2957	569	5	,	,	PUNCT
hassl-2957	569	6	45(5	45(5	NOUN
hassl-2957	569	7	)	)	PUNCT
hassl-2957	569	8	,	,	PUNCT
hassl-2957	569	9	572-601.available	572-601.available	NUM
hassl-2957	569	10	at	at	ADP
hassl-2957	569	11	:	:	PUNCT
hassl-2957	569	12	https://doi.org/10.1080/00014788.2015.1044495	https://doi.org/10.1080/00014788.2015.1044495	PROPN
hassl-2957	569	13	.	.	PUNCT
hassl-2957	569	14	nwaobia	nwaobia	PROPN
hassl-2957	569	15	,	,	PUNCT
hassl-2957	569	16	a.	a.	NOUN
hassl-2957	569	17	n.	n.	PROPN
hassl-2957	569	18	,	,	PUNCT
hassl-2957	569	19	kwarbai	kwarbai	PROPN
hassl-2957	569	20	,	,	PUNCT
hassl-2957	569	21	j.	j.	PROPN
hassl-2957	569	22	d.	d.	PROPN
hassl-2957	569	23	,	,	PUNCT
hassl-2957	569	24	kwarbai	kwarbai	PROPN
hassl-2957	569	25	,	,	PUNCT
hassl-2957	569	26	j.	j.	PROPN
hassl-2957	569	27	d.	d.	PROPN
hassl-2957	569	28	,	,	PUNCT
hassl-2957	569	29	&	&	CCONJ
hassl-2957	569	30	ajibade	ajibade	PROPN
hassl-2957	569	31	,	,	PUNCT
hassl-2957	569	32	a.	a.	NOUN
hassl-2957	569	33	t.	t.	PROPN
hassl-2957	569	34	(	(	PUNCT
hassl-2957	569	35	2016	2016	NUM
hassl-2957	569	36	)	)	PUNCT
hassl-2957	569	37	.	.	PUNCT
hassl-2957	570	1	financial	financial	ADJ
hassl-2957	570	2	reporting	report	VERB
hassl-2957	570	3	quality	quality	NOUN
hassl-2957	570	4	on	on	ADP
hassl-2957	570	5	investors	investor	NOUN
hassl-2957	570	6	decisions	decision	NOUN
hassl-2957	570	7	.	.	PUNCT
hassl-2957	571	1	international	international	ADJ
hassl-2957	571	2	journal	journal	PROPN
hassl-2957	571	3	of	of	ADP
hassl-2957	571	4	economics	economic	NOUN
hassl-2957	571	5	and	and	CCONJ
hassl-2957	571	6	financial	financial	ADJ
hassl-2957	571	7	research	research	NOUN
hassl-2957	571	8	,	,	PUNCT
hassl-2957	571	9	2(7	2(7	NUM
hassl-2957	571	10	)	)	PUNCT
hassl-2957	571	11	,	,	PUNCT
hassl-2957	571	12	140	140	NUM
hassl-2957	571	13	-	-	SYM
hassl-2957	571	14	147	147	NUM
hassl-2957	571	15	.	.	PUNCT
hassl-2957	572	1	omoolorun	omoolorun	ADJ
hassl-2957	572	2	,	,	PUNCT
hassl-2957	572	3	a.	a.	NOUN
hassl-2957	572	4	,	,	PUNCT
hassl-2957	572	5	&	&	CCONJ
hassl-2957	572	6	abilogun	abilogun	PROPN
hassl-2957	572	7	,	,	PUNCT
hassl-2957	572	8	t.	t.	PROPN
hassl-2957	572	9	(	(	PUNCT
hassl-2957	572	10	2017	2017	NUM
hassl-2957	572	11	)	)	PUNCT
hassl-2957	572	12	.	.	PUNCT
hassl-2957	573	1	fraud	fraud	VERB
hassl-2957	573	2	free	free	ADJ
hassl-2957	573	3	financial	financial	ADJ
hassl-2957	573	4	report	report	NOUN
hassl-2957	573	5	:	:	PUNCT
hassl-2957	573	6	a	a	DET
hassl-2957	573	7	conceptual	conceptual	ADJ
hassl-2957	573	8	review	review	NOUN
hassl-2957	573	9	.	.	PUNCT
hassl-2957	574	1	international	international	ADJ
hassl-2957	574	2	journal	journal	PROPN
hassl-2957	574	3	of	of	ADP
hassl-2957	574	4	academic	academic	ADJ
hassl-2957	574	5	research	research	NOUN
hassl-2957	574	6	in	in	ADP
hassl-2957	574	7	accounting	accounting	NOUN
hassl-2957	574	8	,	,	PUNCT
hassl-2957	574	9	finance	finance	NOUN
hassl-2957	574	10	and	and	CCONJ
hassl-2957	574	11	management	management	NOUN
hassl-2957	574	12	sciences	science	NOUN
hassl-2957	574	13	,	,	PUNCT
hassl-2957	574	14	7(4	7(4	NUM
hassl-2957	574	15	)	)	PUNCT
hassl-2957	574	16	,	,	PUNCT
hassl-2957	574	17	83-94.available	83-94.available	ADJ
hassl-2957	574	18	at	at	ADP
hassl-2957	574	19	:	:	PUNCT
hassl-2957	574	20	https://doi.org/10.6007/ijarafms/v7-i4/3405	https://doi.org/10.6007/ijarafms/v7-i4/3405	PROPN
hassl-2957	574	21	.	.	NOUN
hassl-2957	574	22	onyebuchi	onyebuchi	PROPN
hassl-2957	574	23	,	,	PUNCT
hassl-2957	574	24	v.	v.	ADP
hassl-2957	574	25	n.	n.	PROPN
hassl-2957	574	26	(	(	PUNCT
hassl-2957	574	27	2011	2011	NUM
hassl-2957	574	28	)	)	PUNCT
hassl-2957	574	29	.	.	PUNCT
hassl-2957	575	1	ethics	ethic	NOUN
hassl-2957	575	2	in	in	ADP
hassl-2957	575	3	accounting	account	VERB
hassl-2957	575	4	.	.	PUNCT
hassl-2957	576	1	international	international	ADJ
hassl-2957	576	2	journal	journal	PROPN
hassl-2957	576	3	of	of	ADP
hassl-2957	576	4	business	business	NOUN
hassl-2957	576	5	and	and	CCONJ
hassl-2957	576	6	social	social	ADJ
hassl-2957	576	7	science	science	NOUN
hassl-2957	576	8	,	,	PUNCT
hassl-2957	576	9	2(10	2(10	NUM
hassl-2957	576	10	)	)	PUNCT
hassl-2957	576	11	,	,	PUNCT
hassl-2957	576	12	275	275	NUM
hassl-2957	576	13	-	-	SYM
hassl-2957	576	14	276	276	NUM
hassl-2957	576	15	.	.	PUNCT
hassl-2957	577	1	palmer	palmer	PROPN
hassl-2957	577	2	,	,	PUNCT
hassl-2957	577	3	k.	k.	PROPN
hassl-2957	577	4	n.	n.	PROPN
hassl-2957	577	5	,	,	PUNCT
hassl-2957	577	6	douglas	douglas	PROPN
hassl-2957	577	7	,	,	PUNCT
hassl-2957	577	8	e.	e.	PROPN
hassl-2957	577	9	z.	z.	PROPN
hassl-2957	577	10	,	,	PUNCT
hassl-2957	577	11	&	&	CCONJ
hassl-2957	577	12	robert	robert	PROPN
hassl-2957	577	13	,	,	PUNCT
hassl-2957	577	14	e.	e.	PROPN
hassl-2957	577	15	p.	p.	PROPN
hassl-2957	577	16	(	(	PUNCT
hassl-2957	577	17	2004	2004	NUM
hassl-2957	577	18	)	)	PUNCT
hassl-2957	577	19	.	.	PUNCT
hassl-2957	578	1	international	international	ADJ
hassl-2957	578	2	knowledge	knowledge	NOUN
hassl-2957	578	3	,	,	PUNCT
hassl-2957	578	4	skills	skill	NOUN
hassl-2957	578	5	,	,	PUNCT
hassl-2957	578	6	and	and	CCONJ
hassl-2957	578	7	abilities	ability	NOUN
hassl-2957	578	8	of	of	ADP
hassl-2957	578	9	auditors	auditor	NOUN
hassl-2957	578	10	/	/	SYM
hassl-2957	578	11	accountants	accountant	NOUN
hassl-2957	578	12	.	.	PUNCT
hassl-2957	579	1	evidence	evidence	NOUN
hassl-2957	579	2	from	from	ADP
hassl-2957	579	3	recent	recent	ADJ
hassl-2957	579	4	competency	competency	NOUN
hassl-2957	579	5	studies	study	NOUN
hassl-2957	579	6	.	.	PUNCT
hassl-2957	580	1	managerial	managerial	ADJ
hassl-2957	580	2	auditing	auditing	NOUN
hassl-2957	580	3	journal	journal	NOUN
hassl-2957	580	4	,	,	PUNCT
hassl-2957	580	5	19(7	19(7	PROPN
hassl-2957	580	6	)	)	PUNCT
hassl-2957	580	7	,	,	PUNCT
hassl-2957	580	8	889-896.available	889-896.available	NUM
hassl-2957	580	9	at	at	ADP
hassl-2957	580	10	:	:	PUNCT
hassl-2957	580	11	https://doi.org/10.1108/02686900410549411	https://doi.org/10.1108/02686900410549411	PROPN
hassl-2957	580	12	.	.	PUNCT
hassl-2957	581	1	pan	pan	PROPN
hassl-2957	581	2	,	,	PUNCT
hassl-2957	581	3	g.	g.	PROPN
hassl-2957	581	4	,	,	PUNCT
hassl-2957	581	5	&	&	CCONJ
hassl-2957	581	6	seow	seow	PROPN
hassl-2957	581	7	,	,	PUNCT
hassl-2957	581	8	p.-s	p.-s	PROPN
hassl-2957	581	9	.	.	PUNCT
hassl-2957	582	1	(	(	PUNCT
hassl-2957	582	2	2016	2016	NUM
hassl-2957	582	3	)	)	PUNCT
hassl-2957	582	4	.	.	PUNCT
hassl-2957	583	1	preparing	prepare	VERB
hassl-2957	583	2	accounting	accounting	NOUN
hassl-2957	583	3	graduates	graduate	NOUN
hassl-2957	583	4	for	for	ADP
hassl-2957	583	5	digital	digital	ADJ
hassl-2957	583	6	revolution	revolution	NOUN
hassl-2957	583	7	:	:	PUNCT
hassl-2957	583	8	a	a	DET
hassl-2957	583	9	critical	critical	ADJ
hassl-2957	583	10	review	review	NOUN
hassl-2957	583	11	of	of	ADP
hassl-2957	583	12	information	information	NOUN
hassl-2957	583	13	technology	technology	NOUN
hassl-2957	583	14	competencies	competency	NOUN
hassl-2957	583	15	and	and	CCONJ
hassl-2957	583	16	skills	skill	NOUN
hassl-2957	583	17	development	development	NOUN
hassl-2957	583	18	.	.	PUNCT
hassl-2957	584	1	journal	journal	PROPN
hassl-2957	584	2	of	of	ADP
hassl-2957	584	3	education	education	NOUN
hassl-2957	584	4	for	for	ADP
hassl-2957	584	5	business	business	NOUN
hassl-2957	584	6	,	,	PUNCT
hassl-2957	584	7	91(3	91(3	NUM
hassl-2957	584	8	)	)	PUNCT
hassl-2957	584	9	,	,	PUNCT
hassl-2957	584	10	166-175.available	166-175.available	NUM
hassl-2957	584	11	at	at	ADP
hassl-2957	584	12	:	:	PUNCT
hassl-2957	584	13	https://doi.org/10.1080/08832323.2016.1145622	https://doi.org/10.1080/08832323.2016.1145622	PROPN
hassl-2957	584	14	.	.	PUNCT
hassl-2957	585	1	raef	raef	PROPN
hassl-2957	585	2	lawson	lawson	PROPN
hassl-2957	585	3	,	,	PUNCT
hassl-2957	585	4	c.	c.	PROPN
hassl-2957	585	5	,	,	PUNCT
hassl-2957	585	6	&	&	CCONJ
hassl-2957	585	7	csca	csca	PROPN
hassl-2957	585	8	,	,	PUNCT
hassl-2957	585	9	c.	c.	PROPN
hassl-2957	585	10	(	(	PUNCT
hassl-2957	585	11	2019	2019	NUM
hassl-2957	585	12	)	)	PUNCT
hassl-2957	585	13	.	.	PUNCT
hassl-2957	586	1	new	new	ADJ
hassl-2957	586	2	competencies	competency	NOUN
hassl-2957	586	3	for	for	ADP
hassl-2957	586	4	management	management	NOUN
hassl-2957	586	5	accountants	accountant	NOUN
hassl-2957	586	6	.	.	PUNCT
hassl-2957	587	1	strategic	strategic	ADJ
hassl-2957	587	2	finance	finance	NOUN
hassl-2957	587	3	,	,	PUNCT
hassl-2957	587	4	100(9	100(9	NUM
hassl-2957	587	5	)	)	PUNCT
hassl-2957	587	6	,	,	PUNCT
hassl-2957	587	7	40	40	NUM
hassl-2957	587	8	-	-	SYM
hassl-2957	587	9	47	47	NUM
hassl-2957	587	10	.	.	PUNCT
hassl-2957	588	1	reed	reed	NOUN
hassl-2957	588	2	,	,	PUNCT
hassl-2957	588	3	a.	a.	NOUN
hassl-2957	588	4	m.	m.	NOUN
hassl-2957	588	5	,	,	PUNCT
hassl-2957	588	6	&	&	CCONJ
hassl-2957	588	7	reed	reed	PROPN
hassl-2957	588	8	,	,	PUNCT
hassl-2957	588	9	d.	d.	PROPN
hassl-2957	588	10	(	(	PUNCT
hassl-2957	588	11	2009	2009	NUM
hassl-2957	588	12	)	)	PUNCT
hassl-2957	588	13	.	.	PUNCT
hassl-2957	589	1	partnerships	partnership	NOUN
hassl-2957	589	2	for	for	ADP
hassl-2957	589	3	development	development	NOUN
hassl-2957	589	4	:	:	PUNCT
hassl-2957	589	5	four	four	NUM
hassl-2957	589	6	models	model	NOUN
hassl-2957	589	7	of	of	ADP
hassl-2957	589	8	business	business	NOUN
hassl-2957	589	9	involvement	involvement	NOUN
hassl-2957	589	10	.	.	PUNCT
hassl-2957	590	1	journal	journal	NOUN
hassl-2957	590	2	of	of	ADP
hassl-2957	590	3	business	business	NOUN
hassl-2957	590	4	ethics	ethic	NOUN
hassl-2957	590	5	,	,	PUNCT
hassl-2957	590	6	90(s1	90(s1	NUM
hassl-2957	590	7	)	)	PUNCT
hassl-2957	590	8	,	,	PUNCT
hassl-2957	590	9	3-37.available	3-37.available	NUM
hassl-2957	590	10	at	at	ADP
hassl-2957	590	11	:	:	PUNCT
hassl-2957	590	12	https://doi.org/10.1007/s10551-008-9913-y	https://doi.org/10.1007/s10551-008-9913-y	PROPN
hassl-2957	590	13	.	.	PROPN
hassl-2957	590	14	riley	riley	PROPN
hassl-2957	590	15	,	,	PUNCT
hassl-2957	590	16	t.	t.	PROPN
hassl-2957	590	17	j.	j.	PROPN
hassl-2957	590	18	,	,	PUNCT
hassl-2957	590	19	&	&	CCONJ
hassl-2957	590	20	simons	simons	PROPN
hassl-2957	590	21	,	,	PUNCT
hassl-2957	590	22	k.	k.	PROPN
hassl-2957	590	23	a.	a.	PROPN
hassl-2957	590	24	(	(	PUNCT
hassl-2957	590	25	2016	2016	NUM
hassl-2957	590	26	)	)	PUNCT
hassl-2957	590	27	.	.	PUNCT
hassl-2957	591	1	the	the	DET
hassl-2957	591	2	written	write	VERB
hassl-2957	591	3	communication	communication	NOUN
hassl-2957	591	4	skills	skill	NOUN
hassl-2957	591	5	that	that	PRON
hassl-2957	591	6	matter	matter	VERB
hassl-2957	591	7	most	most	ADV
hassl-2957	591	8	for	for	ADP
hassl-2957	591	9	accountants	accountant	NOUN
hassl-2957	591	10	.	.	PUNCT
hassl-2957	592	1	accounting	accounting	NOUN
hassl-2957	592	2	education	education	NOUN
hassl-2957	592	3	,	,	PUNCT
hassl-2957	592	4	25(3	25(3	NUM
hassl-2957	592	5	)	)	PUNCT
hassl-2957	592	6	,	,	PUNCT
hassl-2957	592	7	239-255.available	239-255.available	NUM
hassl-2957	592	8	at	at	ADP
hassl-2957	592	9	:	:	PUNCT
hassl-2957	592	10	https://doi.org/10.1080/09639284.2016.1164066	https://doi.org/10.1080/09639284.2016.1164066	PROPN
hassl-2957	592	11	.	.	PROPN
hassl-2957	592	12	ronaghi	ronaghi	PROPN
hassl-2957	592	13	,	,	PUNCT
hassl-2957	592	14	m.	m.	NOUN
hassl-2957	592	15	,	,	PUNCT
hassl-2957	592	16	&	&	CCONJ
hassl-2957	592	17	mosakhani	mosakhani	PROPN
hassl-2957	592	18	,	,	PUNCT
hassl-2957	592	19	m.	m.	NOUN
hassl-2957	592	20	(	(	PUNCT
hassl-2957	592	21	2021	2021	NUM
hassl-2957	592	22	)	)	PUNCT
hassl-2957	592	23	.	.	PUNCT
hassl-2957	593	1	the	the	DET
hassl-2957	593	2	effects	effect	NOUN
hassl-2957	593	3	of	of	ADP
hassl-2957	593	4	blockchain	blockchain	PROPN
hassl-2957	593	5	technology	technology	PROPN
hassl-2957	593	6	adoption	adoption	NOUN
hassl-2957	593	7	on	on	ADP
hassl-2957	593	8	business	business	NOUN
hassl-2957	593	9	ethics	ethic	NOUN
hassl-2957	593	10	and	and	CCONJ
hassl-2957	593	11	social	social	ADJ
hassl-2957	593	12	sustainability	sustainability	NOUN
hassl-2957	593	13	:	:	PUNCT
hassl-2957	593	14	evidence	evidence	NOUN
hassl-2957	593	15	from	from	ADP
hassl-2957	593	16	the	the	DET
hassl-2957	593	17	middle	middle	PROPN
hassl-2957	593	18	east	east	PROPN
hassl-2957	593	19	.	.	PUNCT
hassl-2957	594	1	environment	environment	NOUN
hassl-2957	594	2	,	,	PUNCT
hassl-2957	594	3	development	development	NOUN
hassl-2957	594	4	and	and	CCONJ
hassl-2957	594	5	sustainability	sustainability	NOUN
hassl-2957	594	6	,	,	PUNCT
hassl-2957	594	7	1-26.available	1-26.available	NUM
hassl-2957	594	8	at	at	ADP
hassl-2957	594	9	:	:	PUNCT
hassl-2957	594	10	https://doi.org/10.1007/s10668-021-01729-x	https://doi.org/10.1007/s10668-021-01729-x	PROPN
hassl-2957	594	11	.	.	PUNCT
hassl-2957	595	1	ross	ross	PROPN
hassl-2957	595	2	,	,	PUNCT
hassl-2957	595	3	j.	j.	PROPN
hassl-2957	595	4	,	,	PUNCT
hassl-2957	595	5	shi	shi	PROPN
hassl-2957	595	6	,	,	PUNCT
hassl-2957	595	7	l.	l.	PROPN
hassl-2957	595	8	,	,	PUNCT
hassl-2957	595	9	&	&	CCONJ
hassl-2957	595	10	xie	xie	PROPN
hassl-2957	595	11	,	,	PUNCT
hassl-2957	595	12	h.	h.	PROPN
hassl-2957	595	13	(	(	PUNCT
hassl-2957	595	14	2019	2019	NUM
hassl-2957	595	15	)	)	PUNCT
hassl-2957	595	16	.	.	PUNCT
hassl-2957	596	1	the	the	DET
hassl-2957	596	2	determinants	determinant	NOUN
hassl-2957	596	3	of	of	ADP
hassl-2957	596	4	accounting	accounting	NOUN
hassl-2957	596	5	comparability	comparability	NOUN
hassl-2957	596	6	around	around	ADP
hassl-2957	596	7	the	the	DET
hassl-2957	596	8	world	world	NOUN
hassl-2957	596	9	.	.	PUNCT
hassl-2957	597	1	asian	asian	ADJ
hassl-2957	597	2	review	review	NOUN
hassl-2957	597	3	of	of	ADP
hassl-2957	597	4	accounting	accounting	NOUN
hassl-2957	597	5	,	,	PUNCT
hassl-2957	597	6	28(1	28(1	NOUN
hassl-2957	597	7	)	)	PUNCT
hassl-2957	597	8	,	,	PUNCT
hassl-2957	597	9	69-88.available	69-88.available	ADJ
hassl-2957	597	10	at	at	ADP
hassl-2957	597	11	:	:	PUNCT
hassl-2957	597	12	https://doi.org/10.1108/ara-04-2019-0087	https://doi.org/10.1108/ara-04-2019-0087	NOUN
hassl-2957	597	13	.	.	PUNCT
hassl-2957	598	1	sirajuddin	sirajuddin	PROPN
hassl-2957	598	2	,	,	PUNCT
hassl-2957	598	3	s.	s.	PROPN
hassl-2957	598	4	n.	n.	PROPN
hassl-2957	598	5	,	,	PUNCT
hassl-2957	598	6	&	&	CCONJ
hassl-2957	598	7	rasyid	rasyid	PROPN
hassl-2957	598	8	,	,	PUNCT
hassl-2957	598	9	i.	i.	NOUN
hassl-2957	598	10	(	(	PUNCT
hassl-2957	598	11	2021	2021	NUM
hassl-2957	598	12	)	)	PUNCT
hassl-2957	598	13	.	.	PUNCT
hassl-2957	599	1	the	the	DET
hassl-2957	599	2	relevance	relevance	NOUN
hassl-2957	599	3	of	of	ADP
hassl-2957	599	4	local	local	ADJ
hassl-2957	599	5	government	government	NOUN
hassl-2957	599	6	financial	financial	ADJ
hassl-2957	599	7	report	report	NOUN
hassl-2957	599	8	information	information	NOUN
hassl-2957	599	9	in	in	ADP
hassl-2957	599	10	decision	decision	NOUN
hassl-2957	599	11	making	make	VERB
hassl-2957	599	12	on	on	ADP
hassl-2957	599	13	regional	regional	ADJ
hassl-2957	599	14	revenue	revenue	NOUN
hassl-2957	599	15	and	and	CCONJ
hassl-2957	599	16	expenditure	expenditure	NOUN
hassl-2957	599	17	budget	budget	NOUN
hassl-2957	599	18	planning	planning	NOUN
hassl-2957	599	19	.	.	PUNCT
hassl-2957	600	1	ilkogretim	ilkogretim	ADJ
hassl-2957	600	2	online	online	ADJ
hassl-2957	600	3	,	,	PUNCT
hassl-2957	600	4	20(5	20(5	NOUN
hassl-2957	600	5	)	)	PUNCT
hassl-2957	600	6	,	,	PUNCT
hassl-2957	600	7	2270	2270	NUM
hassl-2957	600	8	-	-	SYM
hassl-2957	600	9	2277	2277	NUM
hassl-2957	600	10	.	.	PUNCT
hassl-2957	601	1	siriwardane	siriwardane	PROPN
hassl-2957	601	2	,	,	PUNCT
hassl-2957	601	3	h.	h.	PROPN
hassl-2957	601	4	p.	p.	PROPN
hassl-2957	601	5	,	,	PUNCT
hassl-2957	601	6	&	&	CCONJ
hassl-2957	601	7	durden	durden	PROPN
hassl-2957	601	8	,	,	PUNCT
hassl-2957	601	9	c.	c.	PROPN
hassl-2957	601	10	h.	h.	PROPN
hassl-2957	601	11	(	(	PUNCT
hassl-2957	601	12	2014	2014	NUM
hassl-2957	601	13	)	)	PUNCT
hassl-2957	601	14	.	.	PUNCT
hassl-2957	602	1	the	the	DET
hassl-2957	602	2	communication	communication	NOUN
hassl-2957	602	3	skills	skill	NOUN
hassl-2957	602	4	of	of	ADP
hassl-2957	602	5	accountants	accountant	NOUN
hassl-2957	602	6	:	:	PUNCT
hassl-2957	602	7	what	what	PRON
hassl-2957	602	8	we	we	PRON
hassl-2957	602	9	know	know	VERB
hassl-2957	602	10	and	and	CCONJ
hassl-2957	602	11	the	the	DET
hassl-2957	602	12	gaps	gap	NOUN
hassl-2957	602	13	in	in	ADP
hassl-2957	602	14	our	our	PRON
hassl-2957	602	15	knowledge	knowledge	NOUN
hassl-2957	602	16	.	.	PUNCT
hassl-2957	603	1	accounting	accounting	NOUN
hassl-2957	603	2	education	education	NOUN
hassl-2957	603	3	,	,	PUNCT
hassl-2957	603	4	23(2	23(2	NOUN
hassl-2957	603	5	)	)	PUNCT
hassl-2957	603	6	,	,	PUNCT
hassl-2957	603	7	119-134.available	119-134.available	NUM
hassl-2957	603	8	at	at	ADP
hassl-2957	603	9	:	:	PUNCT
hassl-2957	603	10	https://doi.org/10.1080/09639284.2013.847329	https://doi.org/10.1080/09639284.2013.847329	PROPN
hassl-2957	603	11	.	.	PUNCT
hassl-2957	604	1	sledgianowski	sledgianowski	PROPN
hassl-2957	604	2	,	,	PUNCT
hassl-2957	604	3	d.	d.	PROPN
hassl-2957	604	4	,	,	PUNCT
hassl-2957	604	5	gomaa	gomaa	NOUN
hassl-2957	604	6	,	,	PUNCT
hassl-2957	604	7	m.	m.	NOUN
hassl-2957	604	8	,	,	PUNCT
hassl-2957	604	9	&	&	CCONJ
hassl-2957	604	10	tan	tan	PROPN
hassl-2957	604	11	,	,	PUNCT
hassl-2957	604	12	c.	c.	PROPN
hassl-2957	604	13	(	(	PUNCT
hassl-2957	604	14	2017	2017	NUM
hassl-2957	604	15	)	)	PUNCT
hassl-2957	604	16	.	.	PUNCT
hassl-2957	605	1	toward	toward	ADP
hassl-2957	605	2	integration	integration	NOUN
hassl-2957	605	3	of	of	ADP
hassl-2957	605	4	big	big	ADJ
hassl-2957	605	5	data	datum	NOUN
hassl-2957	605	6	,	,	PUNCT
hassl-2957	605	7	technology	technology	NOUN
hassl-2957	605	8	and	and	CCONJ
hassl-2957	605	9	information	information	NOUN
hassl-2957	605	10	systems	system	NOUN
hassl-2957	605	11	competencies	competency	NOUN
hassl-2957	605	12	into	into	ADP
hassl-2957	605	13	the	the	DET
hassl-2957	605	14	accounting	accounting	NOUN
hassl-2957	605	15	curriculum	curriculum	NOUN
hassl-2957	605	16	.	.	PUNCT
hassl-2957	606	1	journal	journal	PROPN
hassl-2957	606	2	of	of	ADP
hassl-2957	606	3	accounting	accounting	NOUN
hassl-2957	606	4	education	education	NOUN
hassl-2957	606	5	,	,	PUNCT
hassl-2957	606	6	38	38	NUM
hassl-2957	606	7	,	,	PUNCT
hassl-2957	606	8	81-93.available	81-93.available	ADJ
hassl-2957	606	9	at	at	ADP
hassl-2957	606	10	:	:	PUNCT
hassl-2957	606	11	https://doi.org/10.1016/j.jaccedu.2016.12.008	https://doi.org/10.1016/j.jaccedu.2016.12.008	NOUN
hassl-2957	606	12	.	.	PUNCT
hassl-2957	607	1	soin	soin	PROPN
hassl-2957	607	2	,	,	PUNCT
hassl-2957	607	3	k.	k.	PROPN
hassl-2957	607	4	,	,	PUNCT
hassl-2957	607	5	&	&	CCONJ
hassl-2957	607	6	collier	collier	PROPN
hassl-2957	607	7	,	,	PUNCT
hassl-2957	607	8	p.	p.	NOUN
hassl-2957	607	9	(	(	PUNCT
hassl-2957	607	10	2013	2013	NUM
hassl-2957	607	11	)	)	PUNCT
hassl-2957	607	12	.	.	PUNCT
hassl-2957	608	1	risk	risk	NOUN
hassl-2957	608	2	and	and	CCONJ
hassl-2957	608	3	risk	risk	NOUN
hassl-2957	608	4	management	management	NOUN
hassl-2957	608	5	in	in	ADP
hassl-2957	608	6	management	management	NOUN
hassl-2957	608	7	accounting	accounting	NOUN
hassl-2957	608	8	and	and	CCONJ
hassl-2957	608	9	control	control	NOUN
hassl-2957	608	10	.	.	PUNCT
hassl-2957	609	1	management	management	NOUN
hassl-2957	609	2	accounting	accounting	NOUN
hassl-2957	609	3	research	research	NOUN
hassl-2957	609	4	,	,	PUNCT
hassl-2957	609	5	24(2	24(2	NUM
hassl-2957	609	6	)	)	PUNCT
hassl-2957	609	7	,	,	PUNCT
hassl-2957	609	8	82-87.available	82-87.available	ADJ
hassl-2957	609	9	at	at	ADP
hassl-2957	609	10	:	:	PUNCT
hassl-2957	609	11	https://doi.org/10.1016/j.mar.2013.04.003	https://doi.org/10.1016/j.mar.2013.04.003	PROPN
hassl-2957	609	12	.	.	PROPN
hassl-2957	609	13	spraakman	spraakman	PROPN
hassl-2957	609	14	,	,	PUNCT
hassl-2957	609	15	g.	g.	PROPN
hassl-2957	609	16	,	,	PUNCT
hassl-2957	609	17	o'grady	o'grady	PROPN
hassl-2957	609	18	,	,	PUNCT
hassl-2957	609	19	w.	w.	PROPN
hassl-2957	609	20	,	,	PUNCT
hassl-2957	609	21	askarany	askarany	NOUN
hassl-2957	609	22	,	,	PUNCT
hassl-2957	609	23	d.	d.	PROPN
hassl-2957	609	24	,	,	PUNCT
hassl-2957	609	25	&	&	CCONJ
hassl-2957	609	26	akroyd	akroyd	PROPN
hassl-2957	609	27	,	,	PUNCT
hassl-2957	609	28	c.	c.	PROPN
hassl-2957	609	29	(	(	PUNCT
hassl-2957	609	30	2015	2015	NUM
hassl-2957	609	31	)	)	PUNCT
hassl-2957	609	32	.	.	PUNCT
hassl-2957	610	1	employers	employer	NOUN
hassl-2957	610	2	’	’	PART
hassl-2957	610	3	perceptions	perception	NOUN
hassl-2957	610	4	of	of	ADP
hassl-2957	610	5	information	information	NOUN
hassl-2957	610	6	technology	technology	NOUN
hassl-2957	610	7	competency	competency	NOUN
hassl-2957	610	8	requirements	requirement	NOUN
hassl-2957	610	9	for	for	ADP
hassl-2957	610	10	management	management	NOUN
hassl-2957	610	11	accounting	accounting	NOUN
hassl-2957	610	12	graduates	graduate	NOUN
hassl-2957	610	13	.	.	PUNCT
hassl-2957	611	1	accounting	accounting	NOUN
hassl-2957	611	2	education	education	NOUN
hassl-2957	611	3	,	,	PUNCT
hassl-2957	611	4	24(5	24(5	NOUN
hassl-2957	611	5	)	)	PUNCT
hassl-2957	611	6	,	,	PUNCT
hassl-2957	611	7	403-422.available	403-422.available	NUM
hassl-2957	611	8	at	at	ADP
hassl-2957	611	9	:	:	PUNCT
hassl-2957	611	10	https://doi.org/10.1080/09639284.2015.1089177	https://doi.org/10.1080/09639284.2015.1089177	PROPN
hassl-2957	611	11	.	.	PUNCT
hassl-2957	612	1	humanities	humanity	NOUN
hassl-2957	612	2	and	and	CCONJ
hassl-2957	612	3	social	social	ADJ
hassl-2957	612	4	sciences	science	NOUN
hassl-2957	612	5	letters	letter	NOUN
hassl-2957	612	6	,	,	PUNCT
hassl-2957	612	7	2022	2022	NUM
hassl-2957	612	8	,	,	PUNCT
hassl-2957	612	9	10(2	10(2	NUM
hassl-2957	612	10	):	):	PUNCT
hassl-2957	612	11	103	103	NUM
hassl-2957	612	12	-	-	SYM
hassl-2957	612	13	126	126	NUM
hassl-2957	612	14	126	126	NUM
hassl-2957	612	15	©	©	PROPN
hassl-2957	612	16	2022	2022	NUM
hassl-2957	612	17	conscientia	conscientia	PROPN
hassl-2957	612	18	beam	beam	PROPN
hassl-2957	612	19	.	.	PUNCT
hassl-2957	613	1	all	all	DET
hassl-2957	613	2	rights	right	NOUN
hassl-2957	613	3	reserved	reserve	VERB
hassl-2957	613	4	.	.	PUNCT
hassl-2957	614	1	stephenson	stephenson	PROPN
hassl-2957	614	2	,	,	PUNCT
hassl-2957	614	3	s.	s.	PROPN
hassl-2957	614	4	s.	s.	PROPN
hassl-2957	614	5	(	(	PUNCT
hassl-2957	614	6	2017	2017	NUM
hassl-2957	614	7	)	)	PUNCT
hassl-2957	614	8	.	.	PUNCT
hassl-2957	615	1	accounting	accounting	NOUN
hassl-2957	615	2	community	community	NOUN
hassl-2957	615	3	of	of	ADP
hassl-2957	615	4	practice	practice	NOUN
hassl-2957	615	5	pedagogy	pedagogy	NOUN
hassl-2957	615	6	:	:	PUNCT
hassl-2957	615	7	a	a	DET
hassl-2957	615	8	course	course	NOUN
hassl-2957	615	9	management	management	NOUN
hassl-2957	615	10	invention	invention	NOUN
hassl-2957	615	11	for	for	ADP
hassl-2957	615	12	developing	develop	VERB
hassl-2957	615	13	personal	personal	ADJ
hassl-2957	615	14	competencies	competency	NOUN
hassl-2957	615	15	in	in	ADP
hassl-2957	615	16	accounting	accounting	NOUN
hassl-2957	615	17	education	education	NOUN
hassl-2957	615	18	.	.	PUNCT
hassl-2957	616	1	accounting	accounting	NOUN
hassl-2957	616	2	education	education	NOUN
hassl-2957	616	3	,	,	PUNCT
hassl-2957	616	4	26(1	26(1	NUM
hassl-2957	616	5	)	)	PUNCT
hassl-2957	616	6	,	,	PUNCT
hassl-2957	616	7	3-27.available	3-27.available	NUM
hassl-2957	616	8	at	at	ADP
hassl-2957	616	9	:	:	PUNCT
hassl-2957	616	10	https://doi.org/10.1080/09639284.2016.1247008	https://doi.org/10.1080/09639284.2016.1247008	PROPN
hassl-2957	616	11	.	.	PUNCT
hassl-2957	617	1	su	su	PROPN
hassl-2957	617	2	,	,	PUNCT
hassl-2957	617	3	r.	r.	PROPN
hassl-2957	617	4	,	,	PUNCT
hassl-2957	617	5	yang	yang	PROPN
hassl-2957	617	6	,	,	PUNCT
hassl-2957	617	7	z.	z.	PROPN
hassl-2957	617	8	,	,	PUNCT
hassl-2957	617	9	&	&	CCONJ
hassl-2957	617	10	dutta	dutta	PROPN
hassl-2957	617	11	,	,	PUNCT
hassl-2957	617	12	a.	a.	NOUN
hassl-2957	617	13	(	(	PUNCT
hassl-2957	617	14	2018	2018	NUM
hassl-2957	617	15	)	)	PUNCT
hassl-2957	617	16	.	.	PUNCT
hassl-2957	618	1	accounting	account	VERB
hassl-2957	618	2	information	information	NOUN
hassl-2957	618	3	comparability	comparability	NOUN
hassl-2957	618	4	and	and	CCONJ
hassl-2957	618	5	debt	debt	NOUN
hassl-2957	618	6	capital	capital	NOUN
hassl-2957	618	7	cost	cost	VERB
hassl-2957	618	8	empirical	empirical	ADJ
hassl-2957	618	9	evidence	evidence	NOUN
hassl-2957	618	10	from	from	ADP
hassl-2957	618	11	chinese	chinese	ADJ
hassl-2957	618	12	listed	list	VERB
hassl-2957	618	13	companies	company	NOUN
hassl-2957	618	14	.	.	PUNCT
hassl-2957	619	1	asian	asian	ADJ
hassl-2957	619	2	economic	economic	ADJ
hassl-2957	619	3	and	and	CCONJ
hassl-2957	619	4	financial	financial	ADJ
hassl-2957	619	5	review	review	NOUN
hassl-2957	619	6	,	,	PUNCT
hassl-2957	619	7	8(1	8(1	NOUN
hassl-2957	619	8	)	)	PUNCT
hassl-2957	619	9	,	,	PUNCT
hassl-2957	619	10	90-102.available	90-102.available	NOUN
hassl-2957	619	11	at	at	ADP
hassl-2957	619	12	:	:	PUNCT
hassl-2957	619	13	https://doi.org/10.18488/journal.aefr.2018.81.90.102	https://doi.org/10.18488/journal.aefr.2018.81.90.102	X
hassl-2957	619	14	.	.	PUNCT
hassl-2957	620	1	sudacevschi	sudacevschi	PROPN
hassl-2957	620	2	,	,	PUNCT
hassl-2957	620	3	m.	m.	NOUN
hassl-2957	620	4	(	(	PUNCT
hassl-2957	620	5	2016	2016	NUM
hassl-2957	620	6	)	)	PUNCT
hassl-2957	620	7	.	.	PUNCT
hassl-2957	621	1	the	the	DET
hassl-2957	621	2	promotion	promotion	NOUN
hassl-2957	621	3	of	of	ADP
hassl-2957	621	4	the	the	DET
hassl-2957	621	5	accounting	accounting	NOUN
hassl-2957	621	6	services	service	NOUN
hassl-2957	621	7	within	within	ADP
hassl-2957	621	8	the	the	DET
hassl-2957	621	9	limits	limit	NOUN
hassl-2957	621	10	of	of	ADP
hassl-2957	621	11	professional	professional	ADJ
hassl-2957	621	12	ethics	ethic	NOUN
hassl-2957	621	13	.	.	PUNCT
hassl-2957	622	1	challenges	challenge	NOUN
hassl-2957	622	2	of	of	ADP
hassl-2957	622	3	the	the	DET
hassl-2957	622	4	knowledge	knowledge	NOUN
hassl-2957	622	5	society	society	NOUN
hassl-2957	622	6	,	,	PUNCT
hassl-2957	622	7	718	718	NUM
hassl-2957	622	8	-	-	SYM
hassl-2957	622	9	722	722	NUM
hassl-2957	622	10	.	.	PUNCT
hassl-2957	623	1	tan	tan	PROPN
hassl-2957	623	2	,	,	PUNCT
hassl-2957	623	3	l.	l.	PROPN
hassl-2957	623	4	m.	m.	PROPN
hassl-2957	623	5	,	,	PUNCT
hassl-2957	623	6	&	&	CCONJ
hassl-2957	623	7	laswad	laswad	PROPN
hassl-2957	623	8	,	,	PUNCT
hassl-2957	623	9	f.	f.	PROPN
hassl-2957	623	10	(	(	PUNCT
hassl-2957	623	11	2018	2018	NUM
hassl-2957	623	12	)	)	PUNCT
hassl-2957	623	13	.	.	PUNCT
hassl-2957	624	1	professional	professional	ADJ
hassl-2957	624	2	skills	skill	NOUN
hassl-2957	624	3	required	require	VERB
hassl-2957	624	4	of	of	ADP
hassl-2957	624	5	accountants	accountant	NOUN
hassl-2957	624	6	:	:	PUNCT
hassl-2957	624	7	what	what	PRON
hassl-2957	624	8	do	do	AUX
hassl-2957	624	9	job	job	NOUN
hassl-2957	624	10	advertisements	advertisement	NOUN
hassl-2957	624	11	tell	tell	VERB
hassl-2957	624	12	us	we	PRON
hassl-2957	624	13	?	?	PUNCT
hassl-2957	625	1	accounting	account	VERB
hassl-2957	625	2	education	education	NOUN
hassl-2957	625	3	,	,	PUNCT
hassl-2957	625	4	27(4	27(4	PROPN
hassl-2957	625	5	)	)	PUNCT
hassl-2957	625	6	,	,	PUNCT
hassl-2957	625	7	403-432.available	403-432.available	NUM
hassl-2957	625	8	at	at	ADP
hassl-2957	625	9	:	:	PUNCT
hassl-2957	625	10	https://doi.org/10.1080/09639284.2018.1490189	https://doi.org/10.1080/09639284.2018.1490189	X
hassl-2957	625	11	.	.	PUNCT
hassl-2957	626	1	trivellas	trivella	NOUN
hassl-2957	626	2	,	,	PUNCT
hassl-2957	626	3	p.	p.	NOUN
hassl-2957	626	4	,	,	PUNCT
hassl-2957	626	5	akrivouli	akrivouli	PROPN
hassl-2957	626	6	,	,	PUNCT
hassl-2957	626	7	z.	z.	PROPN
hassl-2957	626	8	,	,	PUNCT
hassl-2957	626	9	tsifora	tsifora	PROPN
hassl-2957	626	10	,	,	PUNCT
hassl-2957	626	11	e.	e.	PROPN
hassl-2957	626	12	,	,	PUNCT
hassl-2957	626	13	&	&	CCONJ
hassl-2957	626	14	tsoutsa	tsoutsa	PROPN
hassl-2957	626	15	,	,	PUNCT
hassl-2957	626	16	p.	p.	NOUN
hassl-2957	626	17	(	(	PUNCT
hassl-2957	626	18	2015	2015	NUM
hassl-2957	626	19	)	)	PUNCT
hassl-2957	626	20	.	.	PUNCT
hassl-2957	627	1	the	the	DET
hassl-2957	627	2	impact	impact	NOUN
hassl-2957	627	3	of	of	ADP
hassl-2957	627	4	knowledge	knowledge	NOUN
hassl-2957	627	5	sharing	share	VERB
hassl-2957	627	6	culture	culture	NOUN
hassl-2957	627	7	on	on	ADP
hassl-2957	627	8	job	job	NOUN
hassl-2957	627	9	satisfaction	satisfaction	NOUN
hassl-2957	627	10	in	in	ADP
hassl-2957	627	11	accounting	accounting	NOUN
hassl-2957	627	12	firms	firm	NOUN
hassl-2957	627	13	.	.	PUNCT
hassl-2957	628	1	the	the	DET
hassl-2957	628	2	mediating	mediate	VERB
hassl-2957	628	3	effect	effect	NOUN
hassl-2957	628	4	of	of	ADP
hassl-2957	628	5	general	general	ADJ
hassl-2957	628	6	competencies	competency	NOUN
hassl-2957	628	7	.	.	PUNCT
hassl-2957	629	1	procedia	procedia	ADJ
hassl-2957	629	2	economics	economic	NOUN
hassl-2957	629	3	and	and	CCONJ
hassl-2957	629	4	finance	finance	NOUN
hassl-2957	629	5	,	,	PUNCT
hassl-2957	629	6	19	19	NUM
hassl-2957	629	7	,	,	PUNCT
hassl-2957	629	8	238247.available	238247.available	NUM
hassl-2957	629	9	at	at	ADP
hassl-2957	629	10	:	:	PUNCT
hassl-2957	629	11	https://doi.org/10.1016/s2212-5671(15)00025-8	https://doi.org/10.1016/s2212-5671(15)00025-8	PROPN
hassl-2957	629	12	.	.	PUNCT
hassl-2957	630	1	van	van	PROPN
hassl-2957	630	2	deursen	deursen	PROPN
hassl-2957	630	3	,	,	PUNCT
hassl-2957	630	4	a.	a.	PROPN
hassl-2957	630	5	j.	j.	PROPN
hassl-2957	630	6	,	,	PUNCT
hassl-2957	630	7	&	&	CCONJ
hassl-2957	630	8	van	van	PROPN
hassl-2957	630	9	dijk	dijk	PROPN
hassl-2957	630	10	,	,	PUNCT
hassl-2957	630	11	j.	j.	PROPN
hassl-2957	630	12	a.	a.	PROPN
hassl-2957	630	13	(	(	PUNCT
hassl-2957	630	14	2014	2014	NUM
hassl-2957	630	15	)	)	PUNCT
hassl-2957	630	16	.	.	PUNCT
hassl-2957	631	1	digital	digital	ADJ
hassl-2957	631	2	skills	skill	NOUN
hassl-2957	631	3	:	:	PUNCT
hassl-2957	631	4	unlocking	unlock	VERB
hassl-2957	631	5	the	the	DET
hassl-2957	631	6	information	information	NOUN
hassl-2957	631	7	society	society	NOUN
hassl-2957	631	8	:	:	PUNCT
hassl-2957	631	9	springer	springer	NOUN
hassl-2957	631	10	.	.	PUNCT
hassl-2957	632	1	van	van	PROPN
hassl-2957	632	2	laar	laar	PROPN
hassl-2957	632	3	,	,	PUNCT
hassl-2957	632	4	e.	e.	PROPN
hassl-2957	632	5	,	,	PUNCT
hassl-2957	632	6	van	van	PROPN
hassl-2957	632	7	deursen	deursen	NOUN
hassl-2957	632	8	,	,	PUNCT
hassl-2957	632	9	a.	a.	PROPN
hassl-2957	632	10	j.	j.	PROPN
hassl-2957	632	11	,	,	PUNCT
hassl-2957	632	12	van	van	PROPN
hassl-2957	632	13	dijk	dijk	PROPN
hassl-2957	632	14	,	,	PUNCT
hassl-2957	632	15	j.	j.	PROPN
hassl-2957	632	16	a.	a.	PROPN
hassl-2957	632	17	,	,	PUNCT
hassl-2957	632	18	&	&	CCONJ
hassl-2957	632	19	de	de	PROPN
hassl-2957	632	20	haan	haan	PROPN
hassl-2957	632	21	,	,	PUNCT
hassl-2957	632	22	j.	j.	PROPN
hassl-2957	632	23	(	(	PUNCT
hassl-2957	632	24	2017	2017	NUM
hassl-2957	632	25	)	)	PUNCT
hassl-2957	632	26	.	.	PUNCT
hassl-2957	633	1	the	the	DET
hassl-2957	633	2	relation	relation	NOUN
hassl-2957	633	3	between	between	ADP
hassl-2957	633	4	21st	21st	ADJ
hassl-2957	633	5	-	-	PUNCT
hassl-2957	633	6	century	century	NOUN
hassl-2957	633	7	skills	skill	NOUN
hassl-2957	633	8	and	and	CCONJ
hassl-2957	633	9	digital	digital	ADJ
hassl-2957	633	10	skills	skill	NOUN
hassl-2957	633	11	:	:	PUNCT
hassl-2957	633	12	a	a	DET
hassl-2957	633	13	systematic	systematic	ADJ
hassl-2957	633	14	literature	literature	NOUN
hassl-2957	633	15	review	review	NOUN
hassl-2957	633	16	.	.	PUNCT
hassl-2957	634	1	computers	computer	NOUN
hassl-2957	634	2	in	in	ADP
hassl-2957	634	3	human	human	ADJ
hassl-2957	634	4	behavior	behavior	NOUN
hassl-2957	634	5	,	,	PUNCT
hassl-2957	634	6	72	72	NUM
hassl-2957	634	7	,	,	PUNCT
hassl-2957	634	8	577-588.available	577-588.available	NUM
hassl-2957	634	9	at	at	ADP
hassl-2957	634	10	:	:	PUNCT
hassl-2957	634	11	https://doi.org/10.1016/j.chb.2017.03.010	https://doi.org/10.1016/j.chb.2017.03.010	NUM
hassl-2957	634	12	.	.	PUNCT
hassl-2957	635	1	van	van	PROPN
hassl-2957	635	2	laar	laar	PROPN
hassl-2957	635	3	,	,	PUNCT
hassl-2957	635	4	e.	e.	PROPN
hassl-2957	635	5	,	,	PUNCT
hassl-2957	635	6	van	van	PROPN
hassl-2957	635	7	deursen	deursen	NOUN
hassl-2957	635	8	,	,	PUNCT
hassl-2957	635	9	a.	a.	PROPN
hassl-2957	635	10	j.	j.	PROPN
hassl-2957	635	11	,	,	PUNCT
hassl-2957	635	12	van	van	PROPN
hassl-2957	635	13	dijk	dijk	PROPN
hassl-2957	635	14	,	,	PUNCT
hassl-2957	635	15	j.	j.	PROPN
hassl-2957	635	16	a.	a.	PROPN
hassl-2957	635	17	,	,	PUNCT
hassl-2957	635	18	&	&	CCONJ
hassl-2957	635	19	de	de	PROPN
hassl-2957	635	20	haan	haan	PROPN
hassl-2957	635	21	,	,	PUNCT
hassl-2957	635	22	j.	j.	PROPN
hassl-2957	635	23	(	(	PUNCT
hassl-2957	635	24	2019	2019	NUM
hassl-2957	635	25	)	)	PUNCT
hassl-2957	635	26	.	.	PUNCT
hassl-2957	636	1	determinants	determinant	NOUN
hassl-2957	636	2	of	of	ADP
hassl-2957	636	3	21st	21st	ADJ
hassl-2957	636	4	-	-	PUNCT
hassl-2957	636	5	century	century	NOUN
hassl-2957	636	6	digital	digital	ADJ
hassl-2957	636	7	skills	skill	NOUN
hassl-2957	636	8	:	:	PUNCT
hassl-2957	636	9	a	a	DET
hassl-2957	636	10	largescale	largescale	NOUN
hassl-2957	636	11	survey	survey	NOUN
hassl-2957	636	12	among	among	ADP
hassl-2957	636	13	working	work	VERB
hassl-2957	636	14	professionals	professional	NOUN
hassl-2957	636	15	.	.	PUNCT
hassl-2957	637	1	computers	computer	NOUN
hassl-2957	637	2	in	in	ADP
hassl-2957	637	3	human	human	ADJ
hassl-2957	637	4	behavior	behavior	NOUN
hassl-2957	637	5	,	,	PUNCT
hassl-2957	637	6	100	100	NUM
hassl-2957	637	7	,	,	PUNCT
hassl-2957	637	8	93-104.available	93-104.available	ADJ
hassl-2957	637	9	at	at	ADP
hassl-2957	637	10	:	:	PUNCT
hassl-2957	637	11	https://doi.org/10.1016/j.chb.2019.06.017	https://doi.org/10.1016/j.chb.2019.06.017	PROPN
hassl-2957	637	12	.	.	PUNCT
hassl-2957	637	13	vijitha	vijitha	PROPN
hassl-2957	637	14	,	,	PUNCT
hassl-2957	637	15	p.	p.	NOUN
hassl-2957	637	16	,	,	PUNCT
hassl-2957	637	17	&	&	CCONJ
hassl-2957	637	18	nimalathasan	nimalathasan	PROPN
hassl-2957	637	19	,	,	PUNCT
hassl-2957	637	20	b.	b.	PROPN
hassl-2957	637	21	(	(	PUNCT
hassl-2957	637	22	2014	2014	NUM
hassl-2957	637	23	)	)	PUNCT
hassl-2957	637	24	.	.	PUNCT
hassl-2957	638	1	value	value	NOUN
hassl-2957	638	2	relevance	relevance	NOUN
hassl-2957	638	3	of	of	ADP
hassl-2957	638	4	accounting	accounting	NOUN
hassl-2957	638	5	information	information	NOUN
hassl-2957	638	6	and	and	CCONJ
hassl-2957	638	7	share	share	NOUN
hassl-2957	638	8	price	price	NOUN
hassl-2957	638	9	:	:	PUNCT
hassl-2957	638	10	a	a	DET
hassl-2957	638	11	study	study	NOUN
hassl-2957	638	12	of	of	ADP
hassl-2957	638	13	listed	list	VERB
hassl-2957	638	14	manufacturing	manufacturing	NOUN
hassl-2957	638	15	companies	company	NOUN
hassl-2957	638	16	in	in	ADP
hassl-2957	638	17	sri	sri	PROPN
hassl-2957	638	18	lanka	lanka	PROPN
hassl-2957	638	19	.	.	PUNCT
hassl-2957	639	1	merit	merit	PROPN
hassl-2957	639	2	research	research	PROPN
hassl-2957	639	3	journal	journal	PROPN
hassl-2957	639	4	of	of	ADP
hassl-2957	639	5	business	business	NOUN
hassl-2957	639	6	and	and	CCONJ
hassl-2957	639	7	management	management	NOUN
hassl-2957	639	8	,	,	PUNCT
hassl-2957	639	9	2(1	2(1	NUM
hassl-2957	639	10	)	)	PUNCT
hassl-2957	639	11	,	,	PUNCT
hassl-2957	639	12	1	1	NUM
hassl-2957	639	13	-	-	SYM
hassl-2957	639	14	6	6	NUM
hassl-2957	639	15	.	.	PUNCT
hassl-2957	640	1	views	view	NOUN
hassl-2957	640	2	and	and	CCONJ
hassl-2957	640	3	opinions	opinion	NOUN
hassl-2957	640	4	expressed	express	VERB
hassl-2957	640	5	in	in	ADP
hassl-2957	640	6	this	this	DET
hassl-2957	640	7	article	article	NOUN
hassl-2957	640	8	are	be	AUX
hassl-2957	640	9	the	the	DET
hassl-2957	640	10	views	view	NOUN
hassl-2957	640	11	and	and	CCONJ
hassl-2957	640	12	opinions	opinion	NOUN
hassl-2957	640	13	of	of	ADP
hassl-2957	640	14	the	the	DET
hassl-2957	640	15	author(s	author(s	NOUN
hassl-2957	640	16	)	)	PUNCT
hassl-2957	640	17	,	,	PUNCT
hassl-2957	640	18	humanities	humanity	NOUN
hassl-2957	640	19	and	and	CCONJ
hassl-2957	640	20	social	social	ADJ
hassl-2957	640	21	sciences	science	NOUN
hassl-2957	640	22	letters	letter	NOUN
hassl-2957	640	23	shall	shall	AUX
hassl-2957	640	24	not	not	PART
hassl-2957	640	25	be	be	AUX
hassl-2957	640	26	responsible	responsible	ADJ
hassl-2957	640	27	or	or	CCONJ
hassl-2957	640	28	answerable	answerable	ADJ
hassl-2957	640	29	for	for	ADP
hassl-2957	640	30	any	any	DET
hassl-2957	640	31	loss	loss	NOUN
hassl-2957	640	32	,	,	PUNCT
hassl-2957	640	33	damage	damage	NOUN
hassl-2957	640	34	or	or	CCONJ
hassl-2957	640	35	liability	liability	NOUN
hassl-2957	640	36	etc	etc	X
hassl-2957	640	37	.	.	X
hassl-2957	641	1	caused	cause	VERB
hassl-2957	641	2	in	in	ADP
hassl-2957	641	3	relation	relation	NOUN
hassl-2957	641	4	to	to	PART
hassl-2957	641	5	/	/	PUNCT
hassl-2957	641	6	arising	arise	VERB
hassl-2957	641	7	out	out	ADP
hassl-2957	641	8	of	of	ADP
hassl-2957	641	9	the	the	DET
hassl-2957	641	10	use	use	NOUN
hassl-2957	641	11	of	of	ADP
hassl-2957	641	12	the	the	DET
hassl-2957	641	13	content	content	NOUN
hassl-2957	641	14	.	.	PUNCT