id	sid	tid	token	lemma	pos
hassl-3017	1	1	223	223	NUM
hassl-3017	1	2	©	©	ADP
hassl-3017	1	3	2022	2022	NUM
hassl-3017	1	4	conscientia	conscientia	PROPN
hassl-3017	1	5	beam	beam	PROPN
hassl-3017	1	6	.	.	PUNCT
hassl-3017	2	1	all	all	DET
hassl-3017	2	2	rights	right	NOUN
hassl-3017	2	3	reserved	reserve	VERB
hassl-3017	2	4	.	.	PUNCT
hassl-3017	3	1	effective	effective	ADJ
hassl-3017	3	2	supreme	supreme	ADJ
hassl-3017	3	3	auditing	auditing	NOUN
hassl-3017	3	4	institutions	institution	NOUN
hassl-3017	3	5	,	,	PUNCT
hassl-3017	3	6	sound	sound	VERB
hassl-3017	3	7	public	public	ADJ
hassl-3017	3	8	finance	finance	NOUN
hassl-3017	3	9	management	management	NOUN
hassl-3017	3	10	and	and	CCONJ
hassl-3017	3	11	national	national	ADJ
hassl-3017	3	12	development	development	NOUN
hassl-3017	3	13	:	:	PUNCT
hassl-3017	3	14	lessons	lesson	NOUN
hassl-3017	3	15	for	for	ADP
hassl-3017	3	16	zimbabwe	zimbabwe	PROPN
hassl-3017	3	17	’s	’s	PART
hassl-3017	3	18	office	office	PROPN
hassl-3017	3	19	of	of	ADP
hassl-3017	3	20	auditor	auditor	PROPN
hassl-3017	3	21	general	general	PROPN
hassl-3017	3	22	joe	joe	PROPN
hassl-3017	3	23	muzurura1	muzurura1	PROPN
hassl-3017	3	24	+	+	PROPN
hassl-3017	3	25	emmanuel	emmanuel	PROPN
hassl-3017	3	26	mutambara2	mutambara2	PROPN
hassl-3017	3	27	1department	1department	NUM
hassl-3017	3	28	of	of	ADP
hassl-3017	3	29	economics	economic	NOUN
hassl-3017	3	30	,	,	PUNCT
hassl-3017	3	31	faculty	faculty	NOUN
hassl-3017	3	32	of	of	ADP
hassl-3017	3	33	commerce	commerce	PROPN
hassl-3017	3	34	,	,	PUNCT
hassl-3017	3	35	midlands	midlands	PROPN
hassl-3017	3	36	state	state	PROPN
hassl-3017	3	37	university	university	PROPN
hassl-3017	3	38	,	,	PUNCT
hassl-3017	3	39	gweru	gweru	PROPN
hassl-3017	3	40	,	,	PUNCT
hassl-3017	3	41	zimbabwe	zimbabwe	PROPN
hassl-3017	3	42	.	.	PUNCT
hassl-3017	3	43	email	email	NOUN
hassl-3017	3	44	:	:	PUNCT
hassl-3017	3	45	muzururaj@staff.msu.ac.zw	muzururaj@staff.msu.ac.zw	PROPN
hassl-3017	3	46	2graduate	2graduate	NUM
hassl-3017	3	47	school	school	NOUN
hassl-3017	3	48	of	of	ADP
hassl-3017	3	49	business	business	NOUN
hassl-3017	3	50	and	and	CCONJ
hassl-3017	3	51	leadership	leadership	NOUN
hassl-3017	3	52	,	,	PUNCT
hassl-3017	3	53	university	university	NOUN
hassl-3017	3	54	of	of	ADP
hassl-3017	3	55	kwazulu	kwazulu	PROPN
hassl-3017	3	56	-	-	PUNCT
hassl-3017	3	57	natal	natal	ADJ
hassl-3017	3	58	,	,	PUNCT
hassl-3017	3	59	durban	durban	PROPN
hassl-3017	3	60	,	,	PUNCT
hassl-3017	3	61	south	south	PROPN
hassl-3017	3	62	africa	africa	PROPN
hassl-3017	3	63	.	.	PUNCT
hassl-3017	4	1	email	email	NOUN
hassl-3017	4	2	:	:	PUNCT
hassl-3017	4	3	mutambarae@ukzn.ac.za	mutambarae@ukzn.ac.za	NOUN
hassl-3017	4	4	(	(	PUNCT
hassl-3017	4	5	+	+	X
hassl-3017	4	6	corresponding	corresponding	ADJ
hassl-3017	4	7	author	author	NOUN
hassl-3017	4	8	)	)	PUNCT
hassl-3017	4	9	abstract	abstract	ADJ
hassl-3017	4	10	article	article	NOUN
hassl-3017	4	11	history	history	NOUN
hassl-3017	4	12	received	receive	VERB
hassl-3017	4	13	:	:	PUNCT
hassl-3017	4	14	8	8	NUM
hassl-3017	4	15	march	march	NOUN
hassl-3017	4	16	2022	2022	NUM
hassl-3017	4	17	revised	revise	VERB
hassl-3017	4	18	:	:	PUNCT
hassl-3017	4	19	4	4	NUM
hassl-3017	4	20	may	may	AUX
hassl-3017	4	21	2022	2022	NUM
hassl-3017	4	22	accepted	accept	VERB
hassl-3017	4	23	:	:	PUNCT
hassl-3017	4	24	23	23	NUM
hassl-3017	4	25	may	may	AUX
hassl-3017	4	26	2022	2022	NUM
hassl-3017	4	27	published	publish	VERB
hassl-3017	4	28	:	:	PUNCT
hassl-3017	4	29	2	2	NUM
hassl-3017	4	30	june	june	PROPN
hassl-3017	4	31	2022	2022	NUM
hassl-3017	4	32	keywords	keyword	VERB
hassl-3017	4	33	corruption	corruption	NOUN
hassl-3017	4	34	financial	financial	ADJ
hassl-3017	4	35	accountability	accountability	NOUN
hassl-3017	4	36	national	national	PROPN
hassl-3017	4	37	development	development	PROPN
hassl-3017	4	38	public	public	PROPN
hassl-3017	4	39	finance	finance	NOUN
hassl-3017	4	40	management	management	NOUN
hassl-3017	4	41	supreme	supreme	NOUN
hassl-3017	4	42	auditing	auditing	NOUN
hassl-3017	4	43	institutions	institution	NOUN
hassl-3017	4	44	zimbabwe	zimbabwe	ADJ
hassl-3017	4	45	.	.	PUNCT
hassl-3017	5	1	numerous	numerous	ADJ
hassl-3017	5	2	reports	report	NOUN
hassl-3017	5	3	on	on	ADP
hassl-3017	5	4	systemic	systemic	ADJ
hassl-3017	5	5	public	public	ADJ
hassl-3017	5	6	corruption	corruption	NOUN
hassl-3017	5	7	,	,	PUNCT
hassl-3017	5	8	fraud	fraud	NOUN
hassl-3017	5	9	,	,	PUNCT
hassl-3017	5	10	illicit	illicit	ADJ
hassl-3017	5	11	financial	financial	ADJ
hassl-3017	5	12	outflows	outflow	NOUN
hassl-3017	5	13	,	,	PUNCT
hassl-3017	5	14	and	and	CCONJ
hassl-3017	5	15	corporate	corporate	ADJ
hassl-3017	5	16	mis	mis	NOUN
hassl-3017	5	17	-	-	NOUN
hassl-3017	5	18	governance	governance	NOUN
hassl-3017	5	19	in	in	ADP
hassl-3017	5	20	zimbabwe	zimbabwe	PROPN
hassl-3017	5	21	’s	’s	PART
hassl-3017	5	22	public	public	ADJ
hassl-3017	5	23	sector	sector	NOUN
hassl-3017	5	24	have	have	AUX
hassl-3017	5	25	brought	bring	VERB
hassl-3017	5	26	the	the	DET
hassl-3017	5	27	effectiveness	effectiveness	NOUN
hassl-3017	5	28	of	of	ADP
hassl-3017	5	29	the	the	DET
hassl-3017	5	30	country	country	NOUN
hassl-3017	5	31	’s	’s	PART
hassl-3017	5	32	supreme	supreme	PROPN
hassl-3017	5	33	audit	audit	PROPN
hassl-3017	5	34	institution	institution	NOUN
hassl-3017	5	35	under	under	ADP
hassl-3017	5	36	intensive	intensive	ADJ
hassl-3017	5	37	public	public	ADJ
hassl-3017	5	38	foci	focus	NOUN
hassl-3017	5	39	.	.	PUNCT
hassl-3017	6	1	there	there	PRON
hassl-3017	6	2	are	be	VERB
hassl-3017	6	3	now	now	ADV
hassl-3017	6	4	urgent	urgent	ADJ
hassl-3017	6	5	calls	call	NOUN
hassl-3017	6	6	for	for	SCONJ
hassl-3017	6	7	the	the	DET
hassl-3017	6	8	country	country	NOUN
hassl-3017	6	9	’s	’s	PART
hassl-3017	6	10	supreme	supreme	PROPN
hassl-3017	6	11	audit	audit	PROPN
hassl-3017	6	12	institution	institution	NOUN
hassl-3017	6	13	to	to	PART
hassl-3017	6	14	go	go	VERB
hassl-3017	6	15	beyond	beyond	ADP
hassl-3017	6	16	the	the	DET
hassl-3017	6	17	traditional	traditional	ADJ
hassl-3017	6	18	complianceoriented	complianceoriente	VERB
hassl-3017	6	19	cynosure	cynosure	NOUN
hassl-3017	6	20	by	by	ADP
hassl-3017	6	21	addressing	address	VERB
hassl-3017	6	22	challenges	challenge	NOUN
hassl-3017	6	23	in	in	ADP
hassl-3017	6	24	the	the	DET
hassl-3017	6	25	public	public	ADJ
hassl-3017	6	26	sector	sector	NOUN
hassl-3017	6	27	that	that	PRON
hassl-3017	6	28	are	be	AUX
hassl-3017	6	29	encumbering	encumber	VERB
hassl-3017	6	30	national	national	ADJ
hassl-3017	6	31	development	development	NOUN
hassl-3017	6	32	.	.	PUNCT
hassl-3017	7	1	the	the	DET
hassl-3017	7	2	aim	aim	NOUN
hassl-3017	7	3	of	of	ADP
hassl-3017	7	4	the	the	DET
hassl-3017	7	5	paper	paper	NOUN
hassl-3017	7	6	is	be	AUX
hassl-3017	7	7	to	to	PART
hassl-3017	7	8	interrogate	interrogate	VERB
hassl-3017	7	9	with	with	ADP
hassl-3017	7	10	the	the	DET
hassl-3017	7	11	aid	aid	NOUN
hassl-3017	7	12	of	of	ADP
hassl-3017	7	13	structural	structural	ADJ
hassl-3017	7	14	equation	equation	NOUN
hassl-3017	7	15	modelling	model	VERB
hassl-3017	7	16	the	the	DET
hassl-3017	7	17	relationship	relationship	NOUN
hassl-3017	7	18	among	among	ADP
hassl-3017	7	19	an	an	DET
hassl-3017	7	20	effective	effective	ADJ
hassl-3017	7	21	supreme	supreme	ADJ
hassl-3017	7	22	auditing	auditing	NOUN
hassl-3017	7	23	institution	institution	NOUN
hassl-3017	7	24	,	,	PUNCT
hassl-3017	7	25	national	national	ADJ
hassl-3017	7	26	development	development	NOUN
hassl-3017	7	27	,	,	PUNCT
hassl-3017	7	28	and	and	CCONJ
hassl-3017	7	29	sound	sound	VERB
hassl-3017	7	30	public	public	ADJ
hassl-3017	7	31	finance	finance	NOUN
hassl-3017	7	32	management	management	NOUN
hassl-3017	7	33	.	.	PUNCT
hassl-3017	8	1	data	datum	NOUN
hassl-3017	8	2	was	be	AUX
hassl-3017	8	3	collected	collect	VERB
hassl-3017	8	4	using	use	VERB
hassl-3017	8	5	a	a	DET
hassl-3017	8	6	structured	structured	ADJ
hassl-3017	8	7	questionnaire	questionnaire	NOUN
hassl-3017	8	8	administered	administer	VERB
hassl-3017	8	9	on	on	ADP
hassl-3017	8	10	a	a	DET
hassl-3017	8	11	multi	multi	ADJ
hassl-3017	8	12	-	-	ADJ
hassl-3017	8	13	stage	stage	ADJ
hassl-3017	8	14	cluster	cluster	NOUN
hassl-3017	8	15	sample	sample	NOUN
hassl-3017	8	16	of	of	ADP
hassl-3017	8	17	210	210	NUM
hassl-3017	8	18	public	public	ADJ
hassl-3017	8	19	officials	official	NOUN
hassl-3017	8	20	in	in	ADP
hassl-3017	8	21	zimbabwe	zimbabwe	PROPN
hassl-3017	8	22	’s	’s	PART
hassl-3017	8	23	public	public	ADJ
hassl-3017	8	24	sector	sector	NOUN
hassl-3017	8	25	.	.	PUNCT
hassl-3017	9	1	we	we	PRON
hassl-3017	9	2	found	find	VERB
hassl-3017	9	3	the	the	DET
hassl-3017	9	4	relationship	relationship	NOUN
hassl-3017	9	5	among	among	ADP
hassl-3017	9	6	three	three	NUM
hassl-3017	9	7	statistically	statistically	ADV
hassl-3017	9	8	significant	significant	ADJ
hassl-3017	9	9	at	at	ADP
hassl-3017	9	10	99	99	NUM
hassl-3017	9	11	%	%	NOUN
hassl-3017	9	12	level	level	NOUN
hassl-3017	9	13	of	of	ADP
hassl-3017	9	14	confidence	confidence	NOUN
hassl-3017	9	15	implying	imply	VERB
hassl-3017	9	16	that	that	SCONJ
hassl-3017	9	17	increasing	increase	VERB
hassl-3017	9	18	audit	audit	NOUN
hassl-3017	9	19	effectiveness	effectiveness	NOUN
hassl-3017	9	20	has	have	VERB
hassl-3017	9	21	both	both	CCONJ
hassl-3017	9	22	feedback	feedback	NOUN
hassl-3017	9	23	and	and	CCONJ
hassl-3017	9	24	feedforward	feedforward	NOUN
hassl-3017	9	25	effects	effect	NOUN
hassl-3017	9	26	on	on	ADP
hassl-3017	9	27	sound	sound	ADJ
hassl-3017	9	28	public	public	ADJ
hassl-3017	9	29	finance	finance	NOUN
hassl-3017	9	30	management	management	NOUN
hassl-3017	9	31	and	and	CCONJ
hassl-3017	9	32	,	,	PUNCT
hassl-3017	9	33	national	national	ADJ
hassl-3017	9	34	development	development	NOUN
hassl-3017	9	35	.	.	PUNCT
hassl-3017	10	1	strategies	strategy	NOUN
hassl-3017	10	2	that	that	PRON
hassl-3017	10	3	enhance	enhance	VERB
hassl-3017	10	4	auditor	auditor	NOUN
hassl-3017	10	5	independence	independence	NOUN
hassl-3017	10	6	,	,	PUNCT
hassl-3017	10	7	public	public	ADJ
hassl-3017	10	8	sector	sector	NOUN
hassl-3017	10	9	financial	financial	ADJ
hassl-3017	10	10	accountability	accountability	NOUN
hassl-3017	10	11	and	and	CCONJ
hassl-3017	10	12	public	public	ADJ
hassl-3017	10	13	trust	trust	NOUN
hassl-3017	10	14	have	have	AUX
hassl-3017	10	15	been	be	AUX
hassl-3017	10	16	recommended	recommend	VERB
hassl-3017	10	17	for	for	ADP
hassl-3017	10	18	a	a	DET
hassl-3017	10	19	robust	robust	ADJ
hassl-3017	10	20	public	public	ADJ
hassl-3017	10	21	finance	finance	NOUN
hassl-3017	10	22	management	management	NOUN
hassl-3017	10	23	and	and	CCONJ
hassl-3017	10	24	sustainable	sustainable	ADJ
hassl-3017	10	25	national	national	ADJ
hassl-3017	10	26	development	development	NOUN
hassl-3017	10	27	.	.	PUNCT
hassl-3017	11	1	contribution	contribution	NOUN
hassl-3017	11	2	/	/	SYM
hassl-3017	11	3	originality	originality	NOUN
hassl-3017	11	4	:	:	PUNCT
hassl-3017	11	5	the	the	DET
hassl-3017	11	6	study	study	NOUN
hassl-3017	11	7	makes	make	VERB
hassl-3017	11	8	a	a	DET
hassl-3017	11	9	methodological	methodological	ADJ
hassl-3017	11	10	contribution	contribution	NOUN
hassl-3017	11	11	by	by	ADP
hassl-3017	11	12	pioneering	pioneer	VERB
hassl-3017	11	13	the	the	DET
hassl-3017	11	14	use	use	NOUN
hassl-3017	11	15	of	of	ADP
hassl-3017	11	16	structural	structural	ADJ
hassl-3017	11	17	equation	equation	NOUN
hassl-3017	11	18	modelling	modelling	NOUN
hassl-3017	11	19	in	in	ADP
hassl-3017	11	20	a	a	DET
hassl-3017	11	21	developing	develop	VERB
hassl-3017	11	22	economy	economy	NOUN
hassl-3017	11	23	to	to	PART
hassl-3017	11	24	examine	examine	VERB
hassl-3017	11	25	the	the	DET
hassl-3017	11	26	nexus	nexus	NOUN
hassl-3017	11	27	among	among	ADP
hassl-3017	11	28	public	public	ADJ
hassl-3017	11	29	finance	finance	NOUN
hassl-3017	11	30	management	management	NOUN
hassl-3017	11	31	,	,	PUNCT
hassl-3017	11	32	supreme	supreme	ADJ
hassl-3017	11	33	auditing	auditing	NOUN
hassl-3017	11	34	institutions	institution	NOUN
hassl-3017	11	35	and	and	CCONJ
hassl-3017	11	36	national	national	ADJ
hassl-3017	11	37	development	development	NOUN
hassl-3017	11	38	in	in	ADP
hassl-3017	11	39	developing	develop	VERB
hassl-3017	11	40	economies	economy	NOUN
hassl-3017	11	41	.	.	PUNCT
hassl-3017	12	1	1	1	X
hassl-3017	12	2	.	.	X
hassl-3017	12	3	introduction	introduction	NOUN
hassl-3017	12	4	and	and	CCONJ
hassl-3017	12	5	background	background	NOUN
hassl-3017	12	6	like	like	ADP
hassl-3017	12	7	in	in	ADP
hassl-3017	12	8	most	most	ADJ
hassl-3017	12	9	developing	develop	VERB
hassl-3017	12	10	economies	economy	NOUN
hassl-3017	12	11	,	,	PUNCT
hassl-3017	12	12	zimbabwe	zimbabwe	PROPN
hassl-3017	12	13	’s	’s	PART
hassl-3017	12	14	public	public	ADJ
hassl-3017	12	15	sector	sector	NOUN
hassl-3017	12	16	has	have	VERB
hassl-3017	12	17	numerous	numerous	ADJ
hassl-3017	12	18	socio	socio	NOUN
hassl-3017	12	19	-	-	PUNCT
hassl-3017	12	20	economic	economic	ADJ
hassl-3017	12	21	mandates	mandate	NOUN
hassl-3017	12	22	that	that	PRON
hassl-3017	12	23	cocoon	cocoon	VERB
hassl-3017	12	24	critical	critical	ADJ
hassl-3017	12	25	developmental	developmental	ADJ
hassl-3017	12	26	aspirations	aspiration	NOUN
hassl-3017	12	27	such	such	ADJ
hassl-3017	12	28	as	as	ADP
hassl-3017	12	29	;	;	PUNCT
hassl-3017	12	30	ensuring	ensure	VERB
hassl-3017	12	31	building	build	VERB
hassl-3017	12	32	quality	quality	ADJ
hassl-3017	12	33	public	public	ADJ
hassl-3017	12	34	infrastructure	infrastructure	NOUN
hassl-3017	12	35	,	,	PUNCT
hassl-3017	12	36	delivering	deliver	VERB
hassl-3017	12	37	positive	positive	ADJ
hassl-3017	12	38	education	education	NOUN
hassl-3017	12	39	and	and	CCONJ
hassl-3017	12	40	health	health	NOUN
hassl-3017	12	41	outcomes	outcome	NOUN
hassl-3017	12	42	,	,	PUNCT
hassl-3017	12	43	providing	provide	VERB
hassl-3017	12	44	clean	clean	ADJ
hassl-3017	12	45	water	water	NOUN
hassl-3017	12	46	,	,	PUNCT
hassl-3017	12	47	sanitation	sanitation	NOUN
hassl-3017	12	48	and	and	CCONJ
hassl-3017	12	49	clean	clean	ADJ
hassl-3017	12	50	energy	energy	NOUN
hassl-3017	12	51	.	.	PUNCT
hassl-3017	13	1	if	if	SCONJ
hassl-3017	13	2	zimbabwe	zimbabwe	PROPN
hassl-3017	13	3	’s	’s	PART
hassl-3017	13	4	public	public	ADJ
hassl-3017	13	5	sector	sector	NOUN
hassl-3017	13	6	is	be	AUX
hassl-3017	13	7	underpinned	underpin	VERB
hassl-3017	13	8	by	by	ADP
hassl-3017	13	9	strong	strong	ADJ
hassl-3017	13	10	public	public	ADJ
hassl-3017	13	11	finance	finance	NOUN
hassl-3017	13	12	management	management	NOUN
hassl-3017	13	13	systems	system	NOUN
hassl-3017	13	14	and	and	CCONJ
hassl-3017	13	15	monitored	monitor	VERB
hassl-3017	13	16	by	by	ADP
hassl-3017	13	17	an	an	DET
hassl-3017	13	18	effective	effective	ADJ
hassl-3017	13	19	supreme	supreme	ADJ
hassl-3017	13	20	audit	audit	NOUN
hassl-3017	13	21	institution	institution	NOUN
hassl-3017	13	22	,	,	PUNCT
hassl-3017	13	23	this	this	DET
hassl-3017	13	24	sector	sector	NOUN
hassl-3017	13	25	could	could	AUX
hassl-3017	13	26	be	be	AUX
hassl-3017	13	27	a	a	DET
hassl-3017	13	28	critical	critical	ADJ
hassl-3017	13	29	antecedent	antecedent	NOUN
hassl-3017	13	30	for	for	ADP
hassl-3017	13	31	sustaining	sustain	VERB
hassl-3017	13	32	aggregate	aggregate	ADJ
hassl-3017	13	33	demand	demand	NOUN
hassl-3017	13	34	.	.	PUNCT
hassl-3017	14	1	the	the	DET
hassl-3017	14	2	public	public	ADJ
hassl-3017	14	3	sector	sector	NOUN
hassl-3017	14	4	can	can	AUX
hassl-3017	14	5	also	also	ADV
hassl-3017	14	6	support	support	VERB
hassl-3017	14	7	a	a	DET
hassl-3017	14	8	strong	strong	ADJ
hassl-3017	14	9	foundation	foundation	NOUN
hassl-3017	14	10	for	for	ADP
hassl-3017	14	11	the	the	DET
hassl-3017	14	12	country	country	NOUN
hassl-3017	14	13	’s	’s	PART
hassl-3017	14	14	future	future	ADJ
hassl-3017	14	15	economic	economic	ADJ
hassl-3017	14	16	growth	growth	NOUN
hassl-3017	14	17	by	by	ADP
hassl-3017	14	18	being	be	AUX
hassl-3017	14	19	a	a	DET
hassl-3017	14	20	major	major	ADJ
hassl-3017	14	21	tributary	tributary	NOUN
hassl-3017	14	22	for	for	ADP
hassl-3017	14	23	national	national	ADJ
hassl-3017	14	24	development	development	NOUN
hassl-3017	14	25	.	.	PUNCT
hassl-3017	15	1	supreme	supreme	PROPN
hassl-3017	15	2	auditing	auditing	NOUN
hassl-3017	15	3	institutions	institution	NOUN
hassl-3017	15	4	(	(	PUNCT
hassl-3017	15	5	sais	sais	X
hassl-3017	15	6	)	)	PUNCT
hassl-3017	15	7	are	be	AUX
hassl-3017	15	8	independent	independent	ADJ
hassl-3017	15	9	national	national	ADJ
hassl-3017	15	10	-	-	PUNCT
hassl-3017	15	11	level	level	NOUN
hassl-3017	15	12	institutions	institution	NOUN
hassl-3017	15	13	that	that	PRON
hassl-3017	15	14	have	have	VERB
hassl-3017	15	15	core	core	NOUN
hassl-3017	15	16	objectives	objective	NOUN
hassl-3017	15	17	of	of	ADP
hassl-3017	15	18	conducting	conduct	VERB
hassl-3017	15	19	external	external	ADJ
hassl-3017	15	20	audits	audits	NOUN
hassl-3017	15	21	for	for	ADP
hassl-3017	15	22	all	all	DET
hassl-3017	15	23	government	government	NOUN
hassl-3017	15	24	activities	activity	NOUN
hassl-3017	15	25	including	include	VERB
hassl-3017	15	26	government	government	NOUN
hassl-3017	15	27	agencies	agency	NOUN
hassl-3017	15	28	and	and	CCONJ
hassl-3017	15	29	the	the	DET
hassl-3017	15	30	public	public	ADJ
hassl-3017	15	31	sector	sector	NOUN
hassl-3017	15	32	(	(	PUNCT
hassl-3017	15	33	world	world	PROPN
hassl-3017	15	34	bank	bank	PROPN
hassl-3017	15	35	,	,	PUNCT
hassl-3017	15	36	2020	2020	NUM
hassl-3017	15	37	)	)	PUNCT
hassl-3017	15	38	.	.	PUNCT
hassl-3017	16	1	the	the	DET
hassl-3017	16	2	supreme	supreme	PROPN
hassl-3017	16	3	audit	audit	PROPN
hassl-3017	16	4	institution	institution	NOUN
hassl-3017	16	5	in	in	ADP
hassl-3017	16	6	zimbabwe	zimbabwe	PROPN
hassl-3017	16	7	is	be	AUX
hassl-3017	16	8	the	the	DET
hassl-3017	16	9	office	office	NOUN
hassl-3017	16	10	of	of	ADP
hassl-3017	16	11	the	the	DET
hassl-3017	16	12	auditor	auditor	NOUN
hassl-3017	16	13	general	general	NOUN
hassl-3017	16	14	(	(	PUNCT
hassl-3017	16	15	oagz	oagz	PROPN
hassl-3017	16	16	)	)	PUNCT
hassl-3017	16	17	.	.	PUNCT
hassl-3017	17	1	according	accord	VERB
hassl-3017	17	2	to	to	ADP
hassl-3017	17	3	humanities	humanity	NOUN
hassl-3017	17	4	and	and	CCONJ
hassl-3017	17	5	social	social	ADJ
hassl-3017	17	6	sciences	science	NOUN
hassl-3017	17	7	letters	letter	NOUN
hassl-3017	17	8	2022	2022	NUM
hassl-3017	17	9	vol	vol	NOUN
hassl-3017	17	10	.	.	PROPN
hassl-3017	17	11	10	10	NUM
hassl-3017	17	12	,	,	PUNCT
hassl-3017	17	13	no	no	INTJ
hassl-3017	17	14	.	.	NOUN
hassl-3017	17	15	3	3	NUM
hassl-3017	17	16	,	,	PUNCT
hassl-3017	17	17	pp	pp	ADJ
hassl-3017	17	18	.	.	PUNCT
hassl-3017	17	19	223	223	NUM
hassl-3017	17	20	-	-	SYM
hassl-3017	17	21	237	237	NUM
hassl-3017	17	22	.	.	PUNCT
hassl-3017	18	1	issn(e	issn(e	INTJ
hassl-3017	18	2	):	):	PUNCT
hassl-3017	18	3	2312	2312	NUM
hassl-3017	18	4	-	-	SYM
hassl-3017	18	5	4318	4318	NUM
hassl-3017	18	6	issn(p	issn(p	NUM
hassl-3017	18	7	):	):	PUNCT
hassl-3017	18	8	2312	2312	NUM
hassl-3017	18	9	-	-	SYM
hassl-3017	18	10	5659	5659	NUM
hassl-3017	18	11	doi	doi	NOUN
hassl-3017	18	12	:	:	PUNCT
hassl-3017	18	13	10.18488/73.v10i3.3017	10.18488/73.v10i3.3017	NUM
hassl-3017	18	14	©	©	PROPN
hassl-3017	18	15	2022	2022	NUM
hassl-3017	18	16	conscientia	conscientia	PROPN
hassl-3017	18	17	beam	beam	PROPN
hassl-3017	18	18	.	.	PUNCT
hassl-3017	19	1	all	all	DET
hassl-3017	19	2	rights	right	NOUN
hassl-3017	19	3	reserved	reserve	VERB
hassl-3017	19	4	.	.	PUNCT
hassl-3017	20	1	https://orcid.org/0000-0001-9774-0598	https://orcid.org/0000-0001-9774-0598	VERB
hassl-3017	20	2	mailto:muzururaj@staff.msu.ac.zw	mailto:muzururaj@staff.msu.ac.zw	PROPN
hassl-3017	20	3	mailto:mutambarae@ukzn.ac.za	mailto:mutambarae@ukzn.ac.za	NOUN
hassl-3017	20	4	https://www.doi.org/10.18488/73.v10i3.3017	https://www.doi.org/10.18488/73.v10i3.3017	NUM
hassl-3017	20	5	humanities	humanity	NOUN
hassl-3017	20	6	and	and	CCONJ
hassl-3017	20	7	social	social	ADJ
hassl-3017	20	8	sciences	science	NOUN
hassl-3017	20	9	letters	letter	NOUN
hassl-3017	20	10	,	,	PUNCT
hassl-3017	20	11	2022	2022	NUM
hassl-3017	20	12	,	,	PUNCT
hassl-3017	20	13	10(3	10(3	NUM
hassl-3017	20	14	):	):	PUNCT
hassl-3017	20	15	223	223	NUM
hassl-3017	20	16	-	-	SYM
hassl-3017	20	17	237	237	NUM
hassl-3017	20	18	224	224	NUM
hassl-3017	20	19	©	©	PROPN
hassl-3017	20	20	2022	2022	NUM
hassl-3017	20	21	conscientia	conscientia	PROPN
hassl-3017	20	22	beam	beam	PROPN
hassl-3017	20	23	.	.	PUNCT
hassl-3017	21	1	all	all	DET
hassl-3017	21	2	rights	right	NOUN
hassl-3017	21	3	reserved	reserve	VERB
hassl-3017	21	4	.	.	PUNCT
hassl-3017	22	1	the	the	DET
hassl-3017	22	2	country	country	NOUN
hassl-3017	22	3	’s	’s	PART
hassl-3017	22	4	constitution	constitution	NOUN
hassl-3017	22	5	of	of	ADP
hassl-3017	22	6	2013	2013	NUM
hassl-3017	22	7	,	,	PUNCT
hassl-3017	22	8	the	the	DET
hassl-3017	22	9	main	main	ADJ
hassl-3017	22	10	roles	role	NOUN
hassl-3017	22	11	of	of	ADP
hassl-3017	22	12	the	the	DET
hassl-3017	22	13	oagz	oagz	NOUN
hassl-3017	22	14	are	be	AUX
hassl-3017	22	15	to	to	PART
hassl-3017	22	16	independently	independently	ADV
hassl-3017	22	17	monitor	monitor	VERB
hassl-3017	22	18	organizational	organizational	ADJ
hassl-3017	22	19	transparency	transparency	NOUN
hassl-3017	22	20	,	,	PUNCT
hassl-3017	22	21	evaluate	evaluate	VERB
hassl-3017	22	22	the	the	DET
hassl-3017	22	23	integrity	integrity	NOUN
hassl-3017	22	24	financial	financial	ADJ
hassl-3017	22	25	statements	statement	NOUN
hassl-3017	22	26	prepared	prepare	VERB
hassl-3017	22	27	by	by	ADP
hassl-3017	22	28	management	management	NOUN
hassl-3017	22	29	,	,	PUNCT
hassl-3017	22	30	ensure	ensure	VERB
hassl-3017	22	31	compliance	compliance	NOUN
hassl-3017	22	32	principles	principle	NOUN
hassl-3017	22	33	of	of	ADP
hassl-3017	22	34	good	good	ADJ
hassl-3017	22	35	governance	governance	NOUN
hassl-3017	22	36	,	,	PUNCT
hassl-3017	22	37	safeguard	safeguard	NOUN
hassl-3017	22	38	on	on	ADP
hassl-3017	22	39	behalf	behalf	NOUN
hassl-3017	22	40	of	of	ADP
hassl-3017	22	41	the	the	DET
hassl-3017	22	42	general	general	ADJ
hassl-3017	22	43	public	public	ADJ
hassl-3017	22	44	financial	financial	ADJ
hassl-3017	22	45	and	and	CCONJ
hassl-3017	22	46	administrative	administrative	ADJ
hassl-3017	22	47	accountability	accountability	NOUN
hassl-3017	22	48	in	in	ADP
hassl-3017	22	49	the	the	DET
hassl-3017	22	50	disbursement	disbursement	NOUN
hassl-3017	22	51	and	and	CCONJ
hassl-3017	22	52	use	use	NOUN
hassl-3017	22	53	of	of	ADP
hassl-3017	22	54	public	public	ADJ
hassl-3017	22	55	funds	fund	NOUN
hassl-3017	22	56	by	by	ADP
hassl-3017	22	57	the	the	DET
hassl-3017	22	58	public	public	ADJ
hassl-3017	22	59	officials	official	NOUN
hassl-3017	22	60	.	.	PUNCT
hassl-3017	23	1	the	the	DET
hassl-3017	23	2	oagz	oagz	NOUN
hassl-3017	23	3	is	be	AUX
hassl-3017	23	4	guided	guide	VERB
hassl-3017	23	5	by	by	ADP
hassl-3017	23	6	various	various	ADJ
hassl-3017	23	7	supporting	support	VERB
hassl-3017	23	8	legislations	legislation	NOUN
hassl-3017	23	9	such	such	ADJ
hassl-3017	23	10	as	as	ADP
hassl-3017	23	11	the	the	PRON
hassl-3017	23	12	;	;	PUNCT
hassl-3017	23	13	public	public	ADJ
hassl-3017	23	14	finance	finance	NOUN
hassl-3017	23	15	management	management	NOUN
hassl-3017	23	16	act	act	NOUN
hassl-3017	24	1	[	[	X
hassl-3017	24	2	chapter	chapter	NOUN
hassl-3017	24	3	22:19	22:19	NUM
hassl-3017	24	4	]	]	PUNCT
hassl-3017	24	5	,	,	PUNCT
hassl-3017	24	6	the	the	DET
hassl-3017	24	7	auditor	auditor	PROPN
hassl-3017	24	8	office	office	PROPN
hassl-3017	24	9	act	act	NOUN
hassl-3017	24	10	[	[	X
hassl-3017	24	11	chapter	chapter	NOUN
hassl-3017	24	12	22:18	22:18	NUM
hassl-3017	24	13	]	]	PUNCT
hassl-3017	24	14	,	,	PUNCT
hassl-3017	24	15	the	the	DET
hassl-3017	24	16	public	public	ADJ
hassl-3017	24	17	accounts	account	NOUN
hassl-3017	24	18	and	and	CCONJ
hassl-3017	24	19	auditor	auditor	NOUN
hassl-3017	24	20	’s	’s	PART
hassl-3017	24	21	act	act	NOUN
hassl-3017	24	22	[	[	X
hassl-3017	24	23	chapter	chapter	NOUN
hassl-3017	24	24	27:12	27:12	NUM
hassl-3017	24	25	]	]	PUNCT
hassl-3017	24	26	and	and	CCONJ
hassl-3017	24	27	international	international	ADJ
hassl-3017	24	28	accounting	accounting	NOUN
hassl-3017	24	29	and	and	CCONJ
hassl-3017	24	30	auditing	auditing	NOUN
hassl-3017	24	31	standards	standard	NOUN
hassl-3017	24	32	.	.	PUNCT
hassl-3017	25	1	the	the	DET
hassl-3017	25	2	prudent	prudent	ADJ
hassl-3017	25	3	and	and	CCONJ
hassl-3017	25	4	efficient	efficient	ADJ
hassl-3017	25	5	oversight	oversight	NOUN
hassl-3017	25	6	of	of	ADP
hassl-3017	25	7	the	the	DET
hassl-3017	25	8	country	country	NOUN
hassl-3017	25	9	’s	’s	PART
hassl-3017	25	10	public	public	ADJ
hassl-3017	25	11	sector	sector	NOUN
hassl-3017	25	12	the	the	DET
hassl-3017	25	13	supreme	supreme	ADJ
hassl-3017	25	14	audit	audit	PROPN
hassl-3017	25	15	institution	institution	NOUN
hassl-3017	25	16	is	be	AUX
hassl-3017	25	17	central	central	ADJ
hassl-3017	25	18	to	to	ADP
hassl-3017	25	19	the	the	DET
hassl-3017	25	20	eradication	eradication	NOUN
hassl-3017	25	21	of	of	ADP
hassl-3017	25	22	vices	vice	NOUN
hassl-3017	25	23	like	like	ADP
hassl-3017	25	24	public	public	ADJ
hassl-3017	25	25	corruption	corruption	NOUN
hassl-3017	25	26	,	,	PUNCT
hassl-3017	25	27	fraud	fraud	NOUN
hassl-3017	25	28	and	and	CCONJ
hassl-3017	25	29	money	money	NOUN
hassl-3017	25	30	laundering	laundering	NOUN
hassl-3017	25	31	(	(	PUNCT
hassl-3017	25	32	jeppesen	jeppesen	PROPN
hassl-3017	25	33	,	,	PUNCT
hassl-3017	25	34	2019	2019	NUM
hassl-3017	25	35	;	;	PUNCT
hassl-3017	25	36	marjański	marjański	NOUN
hassl-3017	25	37	,	,	PUNCT
hassl-3017	25	38	sułkowski	sułkowski	ADJ
hassl-3017	25	39	,	,	PUNCT
hassl-3017	25	40	marjańska	marjańska	NOUN
hassl-3017	25	41	-	-	PUNCT
hassl-3017	25	42	potakowska	potakowska	NOUN
hassl-3017	25	43	,	,	PUNCT
hassl-3017	25	44	&	&	CCONJ
hassl-3017	25	45	staniszewska	staniszewska	PROPN
hassl-3017	25	46	,	,	PUNCT
hassl-3017	25	47	2019	2019	NUM
hassl-3017	25	48	;	;	PUNCT
hassl-3017	25	49	muzurura	muzurura	NOUN
hassl-3017	25	50	,	,	PUNCT
hassl-3017	25	51	2020	2020	NUM
hassl-3017	25	52	)	)	PUNCT
hassl-3017	25	53	.	.	PUNCT
hassl-3017	26	1	despite	despite	SCONJ
hassl-3017	26	2	the	the	DET
hassl-3017	26	3	existence	existence	NOUN
hassl-3017	26	4	of	of	ADP
hassl-3017	26	5	a	a	DET
hassl-3017	26	6	legally	legally	ADV
hassl-3017	26	7	independent	independent	ADJ
hassl-3017	26	8	supreme	supreme	ADJ
hassl-3017	26	9	audit	audit	NOUN
hassl-3017	26	10	institution	institution	NOUN
hassl-3017	26	11	and	and	CCONJ
hassl-3017	26	12	major	major	ADJ
hassl-3017	26	13	progress	progress	NOUN
hassl-3017	26	14	towards	towards	ADP
hassl-3017	26	15	reforming	reform	VERB
hassl-3017	26	16	and	and	CCONJ
hassl-3017	26	17	building	build	VERB
hassl-3017	26	18	strong	strong	ADJ
hassl-3017	26	19	public	public	ADJ
hassl-3017	26	20	finance	finance	NOUN
hassl-3017	26	21	management	management	NOUN
hassl-3017	26	22	in	in	ADP
hassl-3017	26	23	the	the	DET
hassl-3017	26	24	public	public	ADJ
hassl-3017	26	25	sector	sector	NOUN
hassl-3017	26	26	,	,	PUNCT
hassl-3017	26	27	the	the	DET
hassl-3017	26	28	country	country	NOUN
hassl-3017	26	29	has	have	AUX
hassl-3017	26	30	failed	fail	VERB
hassl-3017	26	31	to	to	PART
hassl-3017	26	32	stop	stop	VERB
hassl-3017	26	33	what	what	PRON
hassl-3017	26	34	can	can	AUX
hassl-3017	26	35	be	be	AUX
hassl-3017	26	36	termed	term	VERB
hassl-3017	26	37	the	the	DET
hassl-3017	26	38	“	"	PUNCT
hassl-3017	26	39	development	development	NOUN
hassl-3017	26	40	of	of	ADP
hassl-3017	26	41	under	under	NOUN
hassl-3017	26	42	-	-	PUNCT
hassl-3017	26	43	development	development	NOUN
hassl-3017	26	44	”	"	PUNCT
hassl-3017	26	45	without	without	ADP
hassl-3017	26	46	an	an	DET
hassl-3017	26	47	effective	effective	ADJ
hassl-3017	26	48	supreme	supreme	ADJ
hassl-3017	26	49	audit	audit	NOUN
hassl-3017	26	50	institution	institution	NOUN
hassl-3017	26	51	,	,	PUNCT
hassl-3017	26	52	the	the	DET
hassl-3017	26	53	combined	combine	VERB
hassl-3017	26	54	aftermaths	aftermath	NOUN
hassl-3017	26	55	of	of	ADP
hassl-3017	26	56	enfeebled	enfeebled	ADJ
hassl-3017	26	57	public	public	ADJ
hassl-3017	26	58	finance	finance	NOUN
hassl-3017	26	59	management	management	NOUN
hassl-3017	26	60	system	system	NOUN
hassl-3017	26	61	,	,	PUNCT
hassl-3017	26	62	public	public	ADJ
hassl-3017	26	63	corruption	corruption	NOUN
hassl-3017	26	64	and	and	CCONJ
hassl-3017	26	65	illicit	illicit	ADJ
hassl-3017	26	66	funds	fund	NOUN
hassl-3017	26	67	flows	flow	NOUN
hassl-3017	26	68	is	be	AUX
hassl-3017	26	69	likely	likely	ADJ
hassl-3017	26	70	to	to	PART
hassl-3017	26	71	accentuate	accentuate	VERB
hassl-3017	26	72	ongoing	ongoing	ADJ
hassl-3017	26	73	financial	financial	ADJ
hassl-3017	26	74	and	and	CCONJ
hassl-3017	26	75	economic	economic	ADJ
hassl-3017	26	76	fragilities	fragility	NOUN
hassl-3017	26	77	that	that	PRON
hassl-3017	26	78	are	be	AUX
hassl-3017	26	79	existing	exist	VERB
hassl-3017	26	80	in	in	ADP
hassl-3017	26	81	the	the	DET
hassl-3017	26	82	country	country	NOUN
hassl-3017	26	83	.	.	PUNCT
hassl-3017	27	1	to	to	PART
hassl-3017	27	2	support	support	VERB
hassl-3017	27	3	national	national	ADJ
hassl-3017	27	4	development	development	NOUN
hassl-3017	27	5	,	,	PUNCT
hassl-3017	27	6	the	the	DET
hassl-3017	27	7	oagz	oagz	NOUN
hassl-3017	27	8	must	must	AUX
hassl-3017	27	9	be	be	AUX
hassl-3017	27	10	able	able	ADJ
hassl-3017	27	11	to	to	PART
hassl-3017	27	12	provide	provide	VERB
hassl-3017	27	13	effective	effective	ADJ
hassl-3017	27	14	oversight	oversight	NOUN
hassl-3017	27	15	on	on	ADP
hassl-3017	27	16	the	the	DET
hassl-3017	27	17	management	management	NOUN
hassl-3017	27	18	of	of	ADP
hassl-3017	27	19	public	public	ADJ
hassl-3017	27	20	funds	fund	NOUN
hassl-3017	27	21	and	and	CCONJ
hassl-3017	27	22	also	also	ADV
hassl-3017	27	23	to	to	PART
hassl-3017	27	24	produce	produce	VERB
hassl-3017	27	25	audit	audit	NOUN
hassl-3017	27	26	findings	finding	NOUN
hassl-3017	27	27	and	and	CCONJ
hassl-3017	27	28	recommendations	recommendation	NOUN
hassl-3017	27	29	that	that	PRON
hassl-3017	27	30	are	be	AUX
hassl-3017	27	31	implementable	implementable	ADJ
hassl-3017	27	32	(	(	PUNCT
hassl-3017	27	33	matamande	matamande	ADJ
hassl-3017	27	34	,	,	PUNCT
hassl-3017	27	35	2016	2016	NUM
hassl-3017	27	36	)	)	PUNCT
hassl-3017	27	37	trustworthy	trustworthy	ADJ
hassl-3017	27	38	(	(	PUNCT
hassl-3017	27	39	ortiz	ortiz	PROPN
hassl-3017	27	40	&	&	CCONJ
hassl-3017	27	41	perez	perez	PROPN
hassl-3017	27	42	,	,	PUNCT
hassl-3017	27	43	2016	2016	NUM
hassl-3017	27	44	)	)	PUNCT
hassl-3017	27	45	reliable	reliable	ADJ
hassl-3017	27	46	and	and	CCONJ
hassl-3017	27	47	credible	credible	ADJ
hassl-3017	27	48	(	(	PUNCT
hassl-3017	27	49	raudla	raudla	NOUN
hassl-3017	27	50	,	,	PUNCT
hassl-3017	27	51	taro	taro	NOUN
hassl-3017	27	52	,	,	PUNCT
hassl-3017	27	53	agu	agu	NOUN
hassl-3017	27	54	,	,	PUNCT
hassl-3017	27	55	&	&	CCONJ
hassl-3017	27	56	douglas	douglas	PROPN
hassl-3017	27	57	,	,	PUNCT
hassl-3017	27	58	2016	2016	NUM
hassl-3017	27	59	)	)	PUNCT
hassl-3017	27	60	.	.	PUNCT
hassl-3017	28	1	the	the	DET
hassl-3017	28	2	legal	legal	ADJ
hassl-3017	28	3	and	and	CCONJ
hassl-3017	28	4	public	public	ADJ
hassl-3017	28	5	finance	finance	NOUN
hassl-3017	28	6	management	management	NOUN
hassl-3017	28	7	framework	framework	NOUN
hassl-3017	28	8	mandates	mandate	NOUN
hassl-3017	28	9	that	that	PRON
hassl-3017	28	10	in	in	ADP
hassl-3017	28	11	the	the	DET
hassl-3017	28	12	provision	provision	NOUN
hassl-3017	28	13	of	of	ADP
hassl-3017	28	14	public	public	ADJ
hassl-3017	28	15	goods	good	NOUN
hassl-3017	28	16	and	and	CCONJ
hassl-3017	28	17	public	public	ADJ
hassl-3017	28	18	officials	official	NOUN
hassl-3017	28	19	must	must	AUX
hassl-3017	28	20	be	be	AUX
hassl-3017	28	21	accountable	accountable	ADJ
hassl-3017	28	22	to	to	ADP
hassl-3017	28	23	various	various	ADJ
hassl-3017	28	24	laws	law	NOUN
hassl-3017	28	25	and	and	CCONJ
hassl-3017	28	26	regulations	regulation	NOUN
hassl-3017	28	27	regarding	regard	VERB
hassl-3017	28	28	the	the	DET
hassl-3017	28	29	managing	manage	VERB
hassl-3017	28	30	public	public	ADJ
hassl-3017	28	31	funds	fund	NOUN
hassl-3017	28	32	.	.	PUNCT
hassl-3017	29	1	the	the	DET
hassl-3017	29	2	main	main	ADJ
hassl-3017	29	3	objectives	objective	NOUN
hassl-3017	29	4	of	of	ADP
hassl-3017	29	5	this	this	DET
hassl-3017	29	6	paper	paper	NOUN
hassl-3017	29	7	was	be	AUX
hassl-3017	29	8	to	to	PART
hassl-3017	29	9	explore	explore	VERB
hassl-3017	29	10	how	how	SCONJ
hassl-3017	29	11	an	an	DET
hassl-3017	29	12	effective	effective	ADJ
hassl-3017	29	13	oagz	oagz	NOUN
hassl-3017	29	14	can	can	AUX
hassl-3017	29	15	help	help	VERB
hassl-3017	29	16	in	in	ADP
hassl-3017	29	17	the	the	DET
hassl-3017	29	18	building	building	NOUN
hassl-3017	29	19	of	of	ADP
hassl-3017	29	20	sound	sound	ADJ
hassl-3017	29	21	public	public	ADJ
hassl-3017	29	22	finance	finance	NOUN
hassl-3017	29	23	management	management	NOUN
hassl-3017	29	24	in	in	ADP
hassl-3017	29	25	zimbabwe	zimbabwe	PROPN
hassl-3017	29	26	’s	’s	PART
hassl-3017	29	27	public	public	ADJ
hassl-3017	29	28	sector	sector	NOUN
hassl-3017	29	29	and	and	CCONJ
hassl-3017	29	30	in	in	ADP
hassl-3017	29	31	turn	turn	NOUN
hassl-3017	29	32	contribute	contribute	VERB
hassl-3017	29	33	to	to	ADP
hassl-3017	29	34	national	national	ADJ
hassl-3017	29	35	development	development	NOUN
hassl-3017	29	36	.	.	PUNCT
hassl-3017	30	1	the	the	DET
hassl-3017	30	2	study	study	NOUN
hassl-3017	30	3	is	be	AUX
hassl-3017	30	4	significant	significant	ADJ
hassl-3017	30	5	for	for	ADP
hassl-3017	30	6	a	a	DET
hassl-3017	30	7	number	number	NOUN
hassl-3017	30	8	of	of	ADP
hassl-3017	30	9	reasons	reason	NOUN
hassl-3017	30	10	.	.	PUNCT
hassl-3017	31	1	first	first	ADV
hassl-3017	31	2	,	,	PUNCT
hassl-3017	31	3	there	there	PRON
hassl-3017	31	4	is	be	VERB
hassl-3017	31	5	huge	huge	ADJ
hassl-3017	31	6	lacuna	lacuna	NOUN
hassl-3017	31	7	in	in	ADP
hassl-3017	31	8	empirical	empirical	ADJ
hassl-3017	31	9	literature	literature	NOUN
hassl-3017	31	10	and	and	CCONJ
hassl-3017	31	11	new	new	ADJ
hassl-3017	31	12	methodologies	methodology	NOUN
hassl-3017	31	13	that	that	PRON
hassl-3017	31	14	focus	focus	VERB
hassl-3017	31	15	on	on	ADP
hassl-3017	31	16	the	the	DET
hassl-3017	31	17	nexus	nexus	NOUN
hassl-3017	31	18	among	among	ADP
hassl-3017	31	19	supreme	supreme	ADJ
hassl-3017	31	20	audit	audit	NOUN
hassl-3017	31	21	institutions	institution	NOUN
hassl-3017	31	22	,	,	PUNCT
hassl-3017	31	23	sound	sound	VERB
hassl-3017	31	24	public	public	ADJ
hassl-3017	31	25	finance	finance	NOUN
hassl-3017	31	26	management	management	NOUN
hassl-3017	31	27	and	and	CCONJ
hassl-3017	31	28	national	national	ADJ
hassl-3017	31	29	development	development	NOUN
hassl-3017	31	30	in	in	ADP
hassl-3017	31	31	the	the	DET
hassl-3017	31	32	context	context	NOUN
hassl-3017	31	33	of	of	ADP
hassl-3017	31	34	developing	develop	VERB
hassl-3017	31	35	economies	economy	NOUN
hassl-3017	31	36	.	.	PUNCT
hassl-3017	32	1	second	second	ADJ
hassl-3017	32	2	building	build	VERB
hassl-3017	32	3	strong	strong	ADJ
hassl-3017	32	4	public	public	ADJ
hassl-3017	32	5	institutions	institution	NOUN
hassl-3017	32	6	epitomized	epitomize	VERB
hassl-3017	32	7	by	by	ADP
hassl-3017	32	8	high	high	ADJ
hassl-3017	32	9	financial	financial	ADJ
hassl-3017	32	10	and	and	CCONJ
hassl-3017	32	11	administrative	administrative	ADJ
hassl-3017	32	12	accountability	accountability	NOUN
hassl-3017	32	13	,	,	PUNCT
hassl-3017	32	14	responsible	responsible	ADJ
hassl-3017	32	15	management	management	NOUN
hassl-3017	32	16	,	,	PUNCT
hassl-3017	32	17	ethical	ethical	ADJ
hassl-3017	32	18	leadership	leadership	NOUN
hassl-3017	32	19	and	and	CCONJ
hassl-3017	32	20	a	a	DET
hassl-3017	32	21	high	high	ADJ
hassl-3017	32	22	-	-	PUNCT
hassl-3017	32	23	performance	performance	NOUN
hassl-3017	32	24	culture	culture	NOUN
hassl-3017	32	25	could	could	AUX
hassl-3017	32	26	be	be	AUX
hassl-3017	32	27	a	a	DET
hassl-3017	32	28	remedy	remedy	NOUN
hassl-3017	32	29	for	for	ADP
hassl-3017	32	30	reducing	reduce	VERB
hassl-3017	32	31	ongoing	ongoing	ADJ
hassl-3017	32	32	economic	economic	ADJ
hassl-3017	32	33	de	de	NOUN
hassl-3017	32	34	-	-	NOUN
hassl-3017	32	35	growth	growth	NOUN
hassl-3017	32	36	and	and	CCONJ
hassl-3017	32	37	underdevelopment	underdevelopment	NOUN
hassl-3017	32	38	.	.	PUNCT
hassl-3017	33	1	third	third	ADV
hassl-3017	33	2	,	,	PUNCT
hassl-3017	33	3	an	an	DET
hassl-3017	33	4	inefficiently	inefficiently	ADV
hassl-3017	33	5	and	and	CCONJ
hassl-3017	33	6	ineffectively	ineffectively	ADV
hassl-3017	33	7	monitored	monitor	VERB
hassl-3017	33	8	public	public	ADJ
hassl-3017	33	9	sector	sector	NOUN
hassl-3017	33	10	creates	create	VERB
hassl-3017	33	11	deadweight	deadweight	ADJ
hassl-3017	33	12	losses	loss	NOUN
hassl-3017	33	13	for	for	ADP
hassl-3017	33	14	the	the	DET
hassl-3017	33	15	broader	broad	ADJ
hassl-3017	33	16	economy	economy	NOUN
hassl-3017	33	17	,	,	PUNCT
hassl-3017	33	18	and	and	CCONJ
hassl-3017	33	19	is	be	AUX
hassl-3017	33	20	likely	likely	ADJ
hassl-3017	33	21	to	to	PART
hassl-3017	33	22	have	have	VERB
hassl-3017	33	23	strong	strong	ADJ
hassl-3017	33	24	multiplier	multipli	ADJ
hassl-3017	33	25	effects	effect	NOUN
hassl-3017	33	26	on	on	ADP
hassl-3017	33	27	market	market	NOUN
hassl-3017	33	28	failures	failure	NOUN
hassl-3017	33	29	that	that	PRON
hassl-3017	33	30	perpetuates	perpetuate	VERB
hassl-3017	33	31	abject	abject	VERB
hassl-3017	33	32	poverty	poverty	NOUN
hassl-3017	33	33	and	and	CCONJ
hassl-3017	33	34	national	national	ADJ
hassl-3017	33	35	underdevelopment	underdevelopment	NOUN
hassl-3017	33	36	.	.	PUNCT
hassl-3017	34	1	finally	finally	ADV
hassl-3017	34	2	,	,	PUNCT
hassl-3017	34	3	goods	good	NOUN
hassl-3017	34	4	that	that	PRON
hassl-3017	34	5	are	be	AUX
hassl-3017	34	6	produced	produce	VERB
hassl-3017	34	7	by	by	ADP
hassl-3017	34	8	the	the	DET
hassl-3017	34	9	public	public	ADJ
hassl-3017	34	10	sector	sector	NOUN
hassl-3017	34	11	are	be	AUX
hassl-3017	34	12	non	non	ADJ
hassl-3017	34	13	-	-	ADJ
hassl-3017	34	14	rivalry	rivalry	ADJ
hassl-3017	34	15	,	,	PUNCT
hassl-3017	34	16	non	non	ADJ
hassl-3017	34	17	-	-	ADJ
hassl-3017	34	18	excludable	excludable	ADJ
hassl-3017	34	19	and	and	CCONJ
hassl-3017	34	20	have	have	VERB
hassl-3017	34	21	no	no	DET
hassl-3017	34	22	good	good	ADJ
hassl-3017	34	23	revealed	reveal	VERB
hassl-3017	34	24	-	-	PUNCT
hassl-3017	34	25	preference	preference	NOUN
hassl-3017	34	26	mechanism	mechanism	NOUN
hassl-3017	34	27	.	.	PUNCT
hassl-3017	35	1	therefore	therefore	ADV
hassl-3017	35	2	,	,	PUNCT
hassl-3017	35	3	without	without	ADP
hassl-3017	35	4	an	an	DET
hassl-3017	35	5	effective	effective	ADJ
hassl-3017	35	6	supreme	supreme	ADJ
hassl-3017	35	7	audit	audit	NOUN
hassl-3017	35	8	institutions	institution	NOUN
hassl-3017	35	9	and	and	CCONJ
hassl-3017	35	10	sound	sound	VERB
hassl-3017	35	11	public	public	ADJ
hassl-3017	35	12	finance	finance	NOUN
hassl-3017	35	13	management	management	NOUN
hassl-3017	35	14	,	,	PUNCT
hassl-3017	35	15	the	the	DET
hassl-3017	35	16	public	public	ADJ
hassl-3017	35	17	sector	sector	NOUN
hassl-3017	35	18	is	be	AUX
hassl-3017	35	19	unlikely	unlikely	ADJ
hassl-3017	35	20	to	to	PART
hassl-3017	35	21	contribute	contribute	VERB
hassl-3017	35	22	effectively	effectively	ADV
hassl-3017	35	23	and	and	CCONJ
hassl-3017	35	24	efficiently	efficiently	ADV
hassl-3017	35	25	towards	towards	ADP
hassl-3017	35	26	national	national	ADJ
hassl-3017	35	27	development	development	NOUN
hassl-3017	35	28	.	.	PUNCT
hassl-3017	36	1	this	this	PRON
hassl-3017	36	2	is	be	AUX
hassl-3017	36	3	because	because	SCONJ
hassl-3017	36	4	effective	effective	ADJ
hassl-3017	36	5	supreme	supreme	ADJ
hassl-3017	36	6	audit	audit	NOUN
hassl-3017	36	7	institutions	institution	NOUN
hassl-3017	36	8	are	be	AUX
hassl-3017	36	9	colonnades	colonnade	NOUN
hassl-3017	36	10	for	for	ADP
hassl-3017	36	11	ensuring	ensure	VERB
hassl-3017	36	12	good	good	ADJ
hassl-3017	36	13	public	public	ADJ
hassl-3017	36	14	sector	sector	NOUN
hassl-3017	36	15	governance	governance	NOUN
hassl-3017	36	16	(	(	PUNCT
hassl-3017	36	17	dzomira	dzomira	NOUN
hassl-3017	36	18	,	,	PUNCT
hassl-3017	36	19	2017	2017	NUM
hassl-3017	36	20	;	;	PUNCT
hassl-3017	36	21	greenblott	greenblott	NOUN
hassl-3017	36	22	,	,	PUNCT
hassl-3017	36	23	o’farrell	o’farrell	PROPN
hassl-3017	36	24	,	,	PUNCT
hassl-3017	36	25	olson	olson	NOUN
hassl-3017	36	26	,	,	PUNCT
hassl-3017	36	27	&	&	CCONJ
hassl-3017	36	28	burchard	burchard	PROPN
hassl-3017	36	29	,	,	PUNCT
hassl-3017	36	30	2019	2019	NUM
hassl-3017	36	31	)	)	PUNCT
hassl-3017	36	32	and	and	CCONJ
hassl-3017	36	33	also	also	ADV
hassl-3017	36	34	for	for	ADP
hassl-3017	36	35	ensuring	ensure	VERB
hassl-3017	36	36	that	that	SCONJ
hassl-3017	36	37	systems	system	NOUN
hassl-3017	36	38	of	of	ADP
hassl-3017	36	39	internal	internal	ADJ
hassl-3017	36	40	controls	control	NOUN
hassl-3017	36	41	are	be	AUX
hassl-3017	36	42	in	in	ADP
hassl-3017	36	43	place	place	NOUN
hassl-3017	36	44	in	in	ADP
hassl-3017	36	45	order	order	NOUN
hassl-3017	36	46	to	to	PART
hassl-3017	36	47	safeguard	safeguard	VERB
hassl-3017	36	48	organizational	organizational	ADJ
hassl-3017	36	49	assets	asset	NOUN
hassl-3017	36	50	(	(	PUNCT
hassl-3017	36	51	gustavson	gustavson	NOUN
hassl-3017	36	52	&	&	CCONJ
hassl-3017	36	53	sundström	sundström	NOUN
hassl-3017	36	54	,	,	PUNCT
hassl-3017	36	55	2018	2018	NUM
hassl-3017	36	56	)	)	PUNCT
hassl-3017	36	57	.	.	PUNCT
hassl-3017	37	1	the	the	DET
hassl-3017	37	2	rest	rest	NOUN
hassl-3017	37	3	of	of	ADP
hassl-3017	37	4	the	the	DET
hassl-3017	37	5	study	study	NOUN
hassl-3017	37	6	is	be	AUX
hassl-3017	37	7	organized	organize	VERB
hassl-3017	37	8	as	as	SCONJ
hassl-3017	37	9	follows	follow	VERB
hassl-3017	37	10	;	;	PUNCT
hassl-3017	37	11	the	the	DET
hassl-3017	37	12	second	second	ADJ
hassl-3017	37	13	section	section	NOUN
hassl-3017	37	14	presents	present	VERB
hassl-3017	37	15	literature	literature	PROPN
hassl-3017	37	16	review	review	PROPN
hassl-3017	37	17	,	,	PUNCT
hassl-3017	37	18	followed	follow	VERB
hassl-3017	37	19	by	by	ADP
hassl-3017	37	20	methodology	methodology	NOUN
hassl-3017	37	21	,	,	PUNCT
hassl-3017	37	22	findings	finding	NOUN
hassl-3017	37	23	and	and	CCONJ
hassl-3017	37	24	recommendation	recommendation	NOUN
hassl-3017	37	25	respectively	respectively	ADV
hassl-3017	37	26	.	.	PUNCT
hassl-3017	38	1	2	2	X
hassl-3017	38	2	.	.	X
hassl-3017	38	3	theoretical	theoretical	ADJ
hassl-3017	38	4	literature	literature	PROPN
hassl-3017	38	5	review	review	VERB
hassl-3017	38	6	one	one	NUM
hassl-3017	38	7	of	of	ADP
hassl-3017	38	8	the	the	DET
hassl-3017	38	9	most	most	ADV
hassl-3017	38	10	well	well	ADV
hassl-3017	38	11	-	-	PUNCT
hassl-3017	38	12	known	know	VERB
hassl-3017	38	13	theories	theory	NOUN
hassl-3017	38	14	that	that	PRON
hassl-3017	38	15	explains	explain	VERB
hassl-3017	38	16	poor	poor	ADJ
hassl-3017	38	17	corporate	corporate	ADJ
hassl-3017	38	18	governance	governance	NOUN
hassl-3017	38	19	in	in	ADP
hassl-3017	38	20	public	public	ADJ
hassl-3017	38	21	finance	finance	NOUN
hassl-3017	38	22	management	management	NOUN
hassl-3017	38	23	and	and	CCONJ
hassl-3017	38	24	supreme	supreme	ADJ
hassl-3017	38	25	audit	audit	NOUN
hassl-3017	38	26	institutions	institution	NOUN
hassl-3017	38	27	is	be	AUX
hassl-3017	38	28	the	the	DET
hassl-3017	38	29	principal	principal	ADJ
hassl-3017	38	30	-	-	PUNCT
hassl-3017	38	31	agent	agent	NOUN
hassl-3017	38	32	theory	theory	NOUN
hassl-3017	38	33	(	(	PUNCT
hassl-3017	38	34	jensen	jensen	PROPN
hassl-3017	38	35	&	&	CCONJ
hassl-3017	38	36	meckling	meckling	PROPN
hassl-3017	38	37	,	,	PUNCT
hassl-3017	38	38	1976	1976	NUM
hassl-3017	38	39	)	)	PUNCT
hassl-3017	38	40	.	.	PUNCT
hassl-3017	39	1	the	the	DET
hassl-3017	39	2	model	model	NOUN
hassl-3017	39	3	assumes	assume	VERB
hassl-3017	39	4	that	that	SCONJ
hassl-3017	39	5	public	public	ADJ
hassl-3017	39	6	officials	official	NOUN
hassl-3017	39	7	working	work	VERB
hassl-3017	39	8	in	in	ADP
hassl-3017	39	9	public	public	ADJ
hassl-3017	39	10	finance	finance	NOUN
hassl-3017	39	11	and	and	CCONJ
hassl-3017	39	12	supreme	supreme	ADJ
hassl-3017	39	13	audit	audit	NOUN
hassl-3017	39	14	institutions	institution	NOUN
hassl-3017	39	15	serve	serve	VERB
hassl-3017	39	16	to	to	PART
hassl-3017	39	17	protect	protect	VERB
hassl-3017	39	18	the	the	DET
hassl-3017	39	19	interests	interest	NOUN
hassl-3017	39	20	of	of	ADP
hassl-3017	39	21	the	the	DET
hassl-3017	39	22	principal	principal	NOUN
hassl-3017	39	23	.	.	PUNCT
hassl-3017	40	1	however	however	ADV
hassl-3017	40	2	,	,	PUNCT
hassl-3017	40	3	in	in	ADP
hassl-3017	40	4	real	real	ADJ
hassl-3017	40	5	practice	practice	NOUN
hassl-3017	40	6	the	the	DET
hassl-3017	40	7	interests	interest	NOUN
hassl-3017	40	8	of	of	ADP
hassl-3017	40	9	public	public	ADJ
hassl-3017	40	10	officials	official	NOUN
hassl-3017	40	11	frequently	frequently	ADV
hassl-3017	40	12	deviate	deviate	VERB
hassl-3017	40	13	from	from	ADP
hassl-3017	40	14	the	the	DET
hassl-3017	40	15	interests	interest	NOUN
hassl-3017	40	16	of	of	ADP
hassl-3017	40	17	the	the	DET
hassl-3017	40	18	principal	principal	NOUN
hassl-3017	40	19	(	(	PUNCT
hassl-3017	40	20	antohi	antohi	INTJ
hassl-3017	40	21	et	et	PROPN
hassl-3017	40	22	al	al	PROPN
hassl-3017	40	23	.	.	PROPN
hassl-3017	40	24	,	,	PUNCT
hassl-3017	40	25	2020	2020	NUM
hassl-3017	40	26	;	;	PUNCT
hassl-3017	40	27	bonollo	bonollo	PROPN
hassl-3017	40	28	,	,	PUNCT
hassl-3017	40	29	2019	2019	NUM
hassl-3017	40	30	;	;	PUNCT
hassl-3017	40	31	hay	hay	PROPN
hassl-3017	40	32	&	&	CCONJ
hassl-3017	40	33	cordery	cordery	NOUN
hassl-3017	40	34	,	,	PUNCT
hassl-3017	40	35	2021	2021	NUM
hassl-3017	40	36	;	;	PUNCT
hassl-3017	40	37	khaile	khaile	NOUN
hassl-3017	40	38	,	,	PUNCT
hassl-3017	40	39	2020	2020	NUM
hassl-3017	40	40	)	)	PUNCT
hassl-3017	40	41	.	.	PUNCT
hassl-3017	41	1	while	while	SCONJ
hassl-3017	41	2	the	the	DET
hassl-3017	41	3	principal	principal	NOUN
hassl-3017	41	4	can	can	AUX
hassl-3017	41	5	prescribe	prescribe	VERB
hassl-3017	41	6	the	the	DET
hassl-3017	41	7	pay	pay	VERB
hassl-3017	41	8	-	-	PUNCT
hassl-3017	41	9	off	off	ADP
hassl-3017	41	10	rules	rule	NOUN
hassl-3017	41	11	in	in	ADP
hassl-3017	41	12	the	the	DET
hassl-3017	41	13	principal	principal	ADJ
hassl-3017	41	14	-	-	PUNCT
hassl-3017	41	15	agent	agent	NOUN
hassl-3017	41	16	relationship	relationship	NOUN
hassl-3017	41	17	by	by	ADP
hassl-3017	41	18	instituting	institute	VERB
hassl-3017	41	19	legislations	legislation	NOUN
hassl-3017	41	20	,	,	PUNCT
hassl-3017	41	21	procedures	procedure	NOUN
hassl-3017	41	22	and	and	CCONJ
hassl-3017	41	23	processes	process	NOUN
hassl-3017	41	24	,	,	PUNCT
hassl-3017	41	25	there	there	PRON
hassl-3017	41	26	is	be	VERB
hassl-3017	41	27	informational	informational	ADJ
hassl-3017	41	28	asymmetry	asymmetry	NOUN
hassl-3017	41	29	that	that	PRON
hassl-3017	41	30	favors	favor	VERB
hassl-3017	41	31	the	the	DET
hassl-3017	41	32	public	public	ADJ
hassl-3017	41	33	official	official	NOUN
hassl-3017	41	34	(	(	PUNCT
hassl-3017	41	35	muzurura	muzurura	NOUN
hassl-3017	41	36	,	,	PUNCT
hassl-3017	41	37	2020	2020	NUM
hassl-3017	41	38	)	)	PUNCT
hassl-3017	41	39	.	.	PUNCT
hassl-3017	42	1	the	the	DET
hassl-3017	42	2	principal	principal	ADJ
hassl-3017	42	3	-	-	PUNCT
hassl-3017	42	4	agent	agent	NOUN
hassl-3017	42	5	theory	theory	NOUN
hassl-3017	42	6	distinguishes	distinguish	VERB
hassl-3017	42	7	between	between	ADP
hassl-3017	42	8	the	the	DET
hassl-3017	42	9	ownership	ownership	NOUN
hassl-3017	42	10	and	and	CCONJ
hassl-3017	42	11	control	control	NOUN
hassl-3017	42	12	(	(	PUNCT
hassl-3017	42	13	eisenhardt	eisenhardt	ADJ
hassl-3017	42	14	,	,	PUNCT
hassl-3017	42	15	1989	1989	NUM
hassl-3017	42	16	)	)	PUNCT
hassl-3017	42	17	.	.	PUNCT
hassl-3017	43	1	the	the	DET
hassl-3017	43	2	owners	owner	NOUN
hassl-3017	43	3	are	be	AUX
hassl-3017	43	4	the	the	DET
hassl-3017	43	5	principal	principal	NOUN
hassl-3017	43	6	and	and	CCONJ
hassl-3017	43	7	those	those	PRON
hassl-3017	43	8	that	that	PRON
hassl-3017	43	9	are	be	AUX
hassl-3017	43	10	charged	charge	VERB
hassl-3017	43	11	with	with	ADP
hassl-3017	43	12	management	management	NOUN
hassl-3017	43	13	humanities	humanity	NOUN
hassl-3017	43	14	and	and	CCONJ
hassl-3017	43	15	social	social	ADJ
hassl-3017	43	16	sciences	science	NOUN
hassl-3017	43	17	letters	letter	NOUN
hassl-3017	43	18	,	,	PUNCT
hassl-3017	43	19	2022	2022	NUM
hassl-3017	43	20	,	,	PUNCT
hassl-3017	43	21	10(3	10(3	NUM
hassl-3017	43	22	):	):	PUNCT
hassl-3017	43	23	223	223	NUM
hassl-3017	43	24	-	-	SYM
hassl-3017	43	25	237	237	NUM
hassl-3017	43	26	225	225	NUM
hassl-3017	43	27	©	©	PROPN
hassl-3017	43	28	2022	2022	NUM
hassl-3017	43	29	conscientia	conscientia	PROPN
hassl-3017	43	30	beam	beam	PROPN
hassl-3017	43	31	.	.	PUNCT
hassl-3017	44	1	all	all	DET
hassl-3017	44	2	rights	right	NOUN
hassl-3017	44	3	reserved	reserve	VERB
hassl-3017	44	4	.	.	PUNCT
hassl-3017	45	1	and	and	CCONJ
hassl-3017	45	2	control	control	NOUN
hassl-3017	45	3	are	be	AUX
hassl-3017	45	4	called	call	VERB
hassl-3017	45	5	the	the	DET
hassl-3017	45	6	agents	agent	NOUN
hassl-3017	45	7	.	.	PUNCT
hassl-3017	46	1	if	if	SCONJ
hassl-3017	46	2	both	both	DET
hassl-3017	46	3	parties	party	NOUN
hassl-3017	46	4	to	to	ADP
hassl-3017	46	5	the	the	DET
hassl-3017	46	6	relationship	relationship	NOUN
hassl-3017	46	7	strive	strive	VERB
hassl-3017	46	8	to	to	PART
hassl-3017	46	9	maximize	maximize	VERB
hassl-3017	46	10	their	their	PRON
hassl-3017	46	11	utility	utility	NOUN
hassl-3017	46	12	,	,	PUNCT
hassl-3017	46	13	there	there	PRON
hassl-3017	46	14	is	be	VERB
hassl-3017	46	15	the	the	DET
hassl-3017	46	16	probability	probability	NOUN
hassl-3017	46	17	that	that	SCONJ
hassl-3017	46	18	the	the	DET
hassl-3017	46	19	agent	agent	NOUN
hassl-3017	46	20	will	will	AUX
hassl-3017	46	21	choose	choose	VERB
hassl-3017	46	22	to	to	PART
hassl-3017	46	23	act	act	VERB
hassl-3017	46	24	in	in	ADP
hassl-3017	46	25	his	his	PRON
hassl-3017	46	26	interest	interest	NOUN
hassl-3017	46	27	,	,	PUNCT
hassl-3017	46	28	and	and	CCONJ
hassl-3017	46	29	neglect	neglect	VERB
hassl-3017	46	30	the	the	DET
hassl-3017	46	31	interest	interest	NOUN
hassl-3017	46	32	of	of	ADP
hassl-3017	46	33	the	the	DET
hassl-3017	46	34	principal	principal	NOUN
hassl-3017	46	35	.	.	PUNCT
hassl-3017	47	1	this	this	PRON
hassl-3017	47	2	often	often	ADV
hassl-3017	47	3	results	result	VERB
hassl-3017	47	4	in	in	ADP
hassl-3017	47	5	the	the	DET
hassl-3017	47	6	conflict	conflict	NOUN
hassl-3017	47	7	-	-	PUNCT
hassl-3017	47	8	of	of	ADP
hassl-3017	47	9	-	-	PUNCT
hassl-3017	47	10	interest	interest	NOUN
hassl-3017	47	11	problems	problem	NOUN
hassl-3017	47	12	particularly	particularly	ADV
hassl-3017	47	13	when	when	SCONJ
hassl-3017	47	14	it	it	PRON
hassl-3017	47	15	is	be	AUX
hassl-3017	47	16	difficult	difficult	ADJ
hassl-3017	47	17	for	for	SCONJ
hassl-3017	47	18	the	the	DET
hassl-3017	47	19	principal	principal	NOUN
hassl-3017	47	20	to	to	PART
hassl-3017	47	21	monitor	monitor	VERB
hassl-3017	47	22	the	the	DET
hassl-3017	47	23	agent	agent	NOUN
hassl-3017	47	24	’s	’s	PART
hassl-3017	47	25	actions	action	NOUN
hassl-3017	47	26	(	(	PUNCT
hassl-3017	47	27	jensen	jensen	PROPN
hassl-3017	47	28	&	&	CCONJ
hassl-3017	47	29	meckling	meckling	PROPN
hassl-3017	47	30	,	,	PUNCT
hassl-3017	47	31	1976	1976	NUM
hassl-3017	47	32	)	)	PUNCT
hassl-3017	47	33	.	.	PUNCT
hassl-3017	48	1	jensen	jensen	PROPN
hassl-3017	48	2	and	and	CCONJ
hassl-3017	48	3	meckling	meckling	NOUN
hassl-3017	48	4	(	(	PUNCT
hassl-3017	48	5	1976	1976	NUM
hassl-3017	48	6	)	)	PUNCT
hassl-3017	48	7	say	say	VERB
hassl-3017	48	8	that	that	SCONJ
hassl-3017	48	9	to	to	PART
hassl-3017	48	10	resolve	resolve	VERB
hassl-3017	48	11	this	this	DET
hassl-3017	48	12	conflict	conflict	NOUN
hassl-3017	48	13	,	,	PUNCT
hassl-3017	48	14	the	the	DET
hassl-3017	48	15	principal	principal	NOUN
hassl-3017	48	16	has	have	VERB
hassl-3017	48	17	the	the	DET
hassl-3017	48	18	option	option	NOUN
hassl-3017	48	19	of	of	ADP
hassl-3017	48	20	coming	come	VERB
hassl-3017	48	21	up	up	ADP
hassl-3017	48	22	with	with	ADP
hassl-3017	48	23	the	the	DET
hassl-3017	48	24	incentives	incentive	NOUN
hassl-3017	48	25	for	for	ADP
hassl-3017	48	26	the	the	DET
hassl-3017	48	27	agent	agent	NOUN
hassl-3017	48	28	and	and	CCONJ
hassl-3017	48	29	limiting	limit	VERB
hassl-3017	48	30	the	the	DET
hassl-3017	48	31	conflicting	conflict	VERB
hassl-3017	48	32	activities	activity	NOUN
hassl-3017	48	33	of	of	ADP
hassl-3017	48	34	the	the	DET
hassl-3017	48	35	agent	agent	NOUN
hassl-3017	48	36	by	by	ADP
hassl-3017	48	37	establishing	establish	VERB
hassl-3017	48	38	appropriate	appropriate	ADJ
hassl-3017	48	39	monitoring	monitoring	NOUN
hassl-3017	48	40	and	and	CCONJ
hassl-3017	48	41	internal	internal	ADJ
hassl-3017	48	42	controls	control	NOUN
hassl-3017	48	43	to	to	PART
hassl-3017	48	44	mitigate	mitigate	VERB
hassl-3017	48	45	the	the	DET
hassl-3017	48	46	conflicts	conflict	NOUN
hassl-3017	48	47	.	.	PUNCT
hassl-3017	49	1	eisenhardt	eisenhardt	PROPN
hassl-3017	49	2	(	(	PUNCT
hassl-3017	49	3	1989	1989	NUM
hassl-3017	49	4	)	)	PUNCT
hassl-3017	49	5	posits	posit	NOUN
hassl-3017	49	6	that	that	SCONJ
hassl-3017	49	7	the	the	DET
hassl-3017	49	8	agency	agency	NOUN
hassl-3017	49	9	theory	theory	NOUN
hassl-3017	49	10	largely	largely	ADV
hassl-3017	49	11	focuses	focus	VERB
hassl-3017	49	12	on	on	ADP
hassl-3017	49	13	resolving	resolve	VERB
hassl-3017	49	14	issues	issue	NOUN
hassl-3017	49	15	that	that	PRON
hassl-3017	49	16	are	be	AUX
hassl-3017	49	17	inherent	inherent	ADJ
hassl-3017	49	18	in	in	ADP
hassl-3017	49	19	the	the	DET
hassl-3017	49	20	agency	agency	NOUN
hassl-3017	49	21	relationship	relationship	NOUN
hassl-3017	49	22	,	,	PUNCT
hassl-3017	49	23	that	that	ADV
hassl-3017	49	24	is	is	ADV
hassl-3017	49	25	,	,	PUNCT
hassl-3017	49	26	agency	agency	NOUN
hassl-3017	49	27	problems	problem	NOUN
hassl-3017	49	28	and	and	CCONJ
hassl-3017	49	29	problems	problem	NOUN
hassl-3017	49	30	of	of	ADP
hassl-3017	49	31	risk	risk	NOUN
hassl-3017	49	32	sharing	sharing	NOUN
hassl-3017	49	33	.	.	PUNCT
hassl-3017	50	1	in	in	ADP
hassl-3017	50	2	contrast	contrast	NOUN
hassl-3017	50	3	,	,	PUNCT
hassl-3017	50	4	the	the	DET
hassl-3017	50	5	problem	problem	NOUN
hassl-3017	50	6	of	of	ADP
hassl-3017	50	7	risk	risk	NOUN
hassl-3017	50	8	sharing	sharing	NOUN
hassl-3017	50	9	occurs	occur	VERB
hassl-3017	50	10	when	when	SCONJ
hassl-3017	50	11	the	the	DET
hassl-3017	50	12	principal	principal	NOUN
hassl-3017	50	13	and	and	CCONJ
hassl-3017	50	14	the	the	DET
hassl-3017	50	15	agent	agent	NOUN
hassl-3017	50	16	have	have	VERB
hassl-3017	50	17	different	different	ADJ
hassl-3017	50	18	risk	risk	NOUN
hassl-3017	50	19	tolerance	tolerance	NOUN
hassl-3017	50	20	levels	level	NOUN
hassl-3017	50	21	.	.	PUNCT
hassl-3017	51	1	an	an	DET
hassl-3017	51	2	agency	agency	NOUN
hassl-3017	51	3	problem	problem	NOUN
hassl-3017	51	4	occurs	occur	VERB
hassl-3017	51	5	where	where	SCONJ
hassl-3017	51	6	the	the	DET
hassl-3017	51	7	public	public	ADJ
hassl-3017	51	8	official	official	NOUN
hassl-3017	51	9	chooses	choose	VERB
hassl-3017	51	10	to	to	PART
hassl-3017	51	11	engage	engage	VERB
hassl-3017	51	12	in	in	ADP
hassl-3017	51	13	a	a	DET
hassl-3017	51	14	corrupt	corrupt	ADJ
hassl-3017	51	15	transaction	transaction	NOUN
hassl-3017	51	16	,	,	PUNCT
hassl-3017	51	17	in	in	ADP
hassl-3017	51	18	prolongation	prolongation	NOUN
hassl-3017	51	19	of	of	ADP
hassl-3017	51	20	their	their	PRON
hassl-3017	51	21	own	own	ADJ
hassl-3017	51	22	individual	individual	ADJ
hassl-3017	51	23	interests	interest	NOUN
hassl-3017	51	24	and	and	CCONJ
hassl-3017	51	25	to	to	ADP
hassl-3017	51	26	the	the	DET
hassl-3017	51	27	disadvantage	disadvantage	NOUN
hassl-3017	51	28	of	of	ADP
hassl-3017	51	29	the	the	DET
hassl-3017	51	30	interests	interest	NOUN
hassl-3017	51	31	of	of	ADP
hassl-3017	51	32	the	the	DET
hassl-3017	51	33	principal	principal	NOUN
hassl-3017	51	34	(	(	PUNCT
hassl-3017	51	35	bonga	bonga	PROPN
hassl-3017	51	36	,	,	PUNCT
hassl-3017	51	37	2021	2021	NUM
hassl-3017	51	38	;	;	PUNCT
hassl-3017	51	39	bringselius	bringselius	NUM
hassl-3017	51	40	,	,	PUNCT
hassl-3017	51	41	2018	2018	NUM
hassl-3017	51	42	)	)	PUNCT
hassl-3017	51	43	.	.	PUNCT
hassl-3017	52	1	to	to	PART
hassl-3017	52	2	limit	limit	VERB
hassl-3017	52	3	the	the	DET
hassl-3017	52	4	agency	agency	NOUN
hassl-3017	52	5	problem	problem	NOUN
hassl-3017	52	6	,	,	PUNCT
hassl-3017	52	7	the	the	DET
hassl-3017	52	8	principal	principal	NOUN
hassl-3017	52	9	can	can	AUX
hassl-3017	52	10	come	come	VERB
hassl-3017	52	11	up	up	ADP
hassl-3017	52	12	with	with	ADP
hassl-3017	52	13	several	several	ADJ
hassl-3017	52	14	incentives	incentive	NOUN
hassl-3017	52	15	and	and	CCONJ
hassl-3017	52	16	schemes	scheme	NOUN
hassl-3017	52	17	such	such	ADJ
hassl-3017	52	18	as	as	ADP
hassl-3017	52	19	monitoring	monitoring	NOUN
hassl-3017	52	20	,	,	PUNCT
hassl-3017	52	21	bonding	bonding	NOUN
hassl-3017	52	22	and	and	CCONJ
hassl-3017	52	23	oversight	oversight	NOUN
hassl-3017	52	24	to	to	PART
hassl-3017	52	25	constrain	constrain	VERB
hassl-3017	52	26	the	the	DET
hassl-3017	52	27	agent	agent	NOUN
hassl-3017	52	28	's	's	PART
hassl-3017	52	29	potential	potential	ADJ
hassl-3017	52	30	abuses	abuse	NOUN
hassl-3017	52	31	(	(	PUNCT
hassl-3017	52	32	gustavson	gustavson	NOUN
hassl-3017	52	33	&	&	CCONJ
hassl-3017	52	34	sundström	sundström	NOUN
hassl-3017	52	35	,	,	PUNCT
hassl-3017	52	36	2018	2018	NUM
hassl-3017	52	37	;	;	PUNCT
hassl-3017	52	38	rodriguez	rodriguez	NOUN
hassl-3017	52	39	-	-	PUNCT
hassl-3017	52	40	vives	vive	NOUN
hassl-3017	52	41	,	,	PUNCT
hassl-3017	52	42	2019	2019	NUM
hassl-3017	52	43	)	)	PUNCT
hassl-3017	52	44	.	.	PUNCT
hassl-3017	53	1	this	this	PRON
hassl-3017	53	2	also	also	ADV
hassl-3017	53	3	forces	force	VERB
hassl-3017	53	4	the	the	DET
hassl-3017	53	5	principal	principal	NOUN
hassl-3017	53	6	to	to	PART
hassl-3017	53	7	incur	incur	VERB
hassl-3017	53	8	agency	agency	NOUN
hassl-3017	53	9	costs	cost	NOUN
hassl-3017	53	10	such	such	ADJ
hassl-3017	53	11	as	as	ADP
hassl-3017	53	12	employing	employ	VERB
hassl-3017	53	13	external	external	ADJ
hassl-3017	53	14	auditors	auditor	NOUN
hassl-3017	53	15	to	to	PART
hassl-3017	53	16	monitor	monitor	VERB
hassl-3017	53	17	the	the	DET
hassl-3017	53	18	agent	agent	NOUN
hassl-3017	53	19	’s	’s	PART
hassl-3017	53	20	actions	action	NOUN
hassl-3017	53	21	.	.	PUNCT
hassl-3017	54	1	fama	fama	PROPN
hassl-3017	54	2	and	and	CCONJ
hassl-3017	54	3	jensen	jensen	PROPN
hassl-3017	54	4	(	(	PUNCT
hassl-3017	54	5	1983	1983	NUM
hassl-3017	54	6	)	)	PUNCT
hassl-3017	54	7	assert	assert	VERB
hassl-3017	54	8	that	that	SCONJ
hassl-3017	54	9	agency	agency	NOUN
hassl-3017	54	10	costs	cost	NOUN
hassl-3017	54	11	are	be	AUX
hassl-3017	54	12	the	the	DET
hassl-3017	54	13	costs	cost	NOUN
hassl-3017	54	14	of	of	ADP
hassl-3017	54	15	structuring	structuring	NOUN
hassl-3017	54	16	and	and	CCONJ
hassl-3017	54	17	monitoring	monitoring	NOUN
hassl-3017	54	18	if	if	SCONJ
hassl-3017	54	19	there	there	PRON
hassl-3017	54	20	is	be	VERB
hassl-3017	54	21	conflicting	conflicting	ADJ
hassl-3017	54	22	interest	interest	NOUN
hassl-3017	54	23	in	in	ADP
hassl-3017	54	24	a	a	DET
hassl-3017	54	25	contractual	contractual	ADJ
hassl-3017	54	26	arrangement	arrangement	NOUN
hassl-3017	54	27	.	.	PUNCT
hassl-3017	55	1	chen	chen	PROPN
hassl-3017	55	2	,	,	PUNCT
hassl-3017	55	3	li	li	PROPN
hassl-3017	55	4	,	,	PUNCT
hassl-3017	55	5	and	and	CCONJ
hassl-3017	55	6	chi	chi	NOUN
hassl-3017	55	7	(	(	PUNCT
hassl-3017	55	8	2018	2018	NUM
hassl-3017	55	9	)	)	PUNCT
hassl-3017	55	10	on	on	ADP
hassl-3017	55	11	the	the	DET
hassl-3017	55	12	other	other	ADJ
hassl-3017	55	13	hand	hand	NOUN
hassl-3017	55	14	,	,	PUNCT
hassl-3017	55	15	argues	argue	VERB
hassl-3017	55	16	that	that	SCONJ
hassl-3017	55	17	in	in	ADP
hassl-3017	55	18	order	order	NOUN
hassl-3017	55	19	to	to	PART
hassl-3017	55	20	ensure	ensure	VERB
hassl-3017	55	21	optimal	optimal	ADJ
hassl-3017	55	22	level	level	NOUN
hassl-3017	55	23	of	of	ADP
hassl-3017	55	24	interest	interest	NOUN
hassl-3017	55	25	alignment	alignment	NOUN
hassl-3017	55	26	and	and	CCONJ
hassl-3017	55	27	information	information	NOUN
hassl-3017	55	28	asymmetry	asymmetry	NOUN
hassl-3017	55	29	,	,	PUNCT
hassl-3017	55	30	both	both	CCONJ
hassl-3017	55	31	the	the	DET
hassl-3017	55	32	principal	principal	NOUN
hassl-3017	55	33	and	and	CCONJ
hassl-3017	55	34	agent	agent	NOUN
hassl-3017	55	35	incur	incur	ADJ
hassl-3017	55	36	contrasting	contrast	VERB
hassl-3017	55	37	costs	cost	NOUN
hassl-3017	55	38	.	.	PUNCT
hassl-3017	56	1	the	the	DET
hassl-3017	56	2	former	former	ADJ
hassl-3017	56	3	incurs	incur	VERB
hassl-3017	56	4	monitoring	monitor	VERB
hassl-3017	56	5	cost	cost	NOUN
hassl-3017	56	6	in	in	ADP
hassl-3017	56	7	subjecting	subject	VERB
hassl-3017	56	8	the	the	DET
hassl-3017	56	9	financial	financial	ADJ
hassl-3017	56	10	statements	statement	NOUN
hassl-3017	56	11	prepared	prepare	VERB
hassl-3017	56	12	by	by	ADP
hassl-3017	56	13	the	the	DET
hassl-3017	56	14	agent	agent	NOUN
hassl-3017	56	15	to	to	ADP
hassl-3017	56	16	external	external	ADJ
hassl-3017	56	17	audits	audits	NOUN
hassl-3017	56	18	and	and	CCONJ
hassl-3017	56	19	the	the	DET
hassl-3017	56	20	later	later	ADJ
hassl-3017	56	21	incur	incur	NOUN
hassl-3017	56	22	costs	cost	NOUN
hassl-3017	56	23	for	for	ADP
hassl-3017	56	24	internal	internal	ADJ
hassl-3017	56	25	controls	control	NOUN
hassl-3017	56	26	.	.	PUNCT
hassl-3017	57	1	related	relate	VERB
hassl-3017	57	2	to	to	ADP
hassl-3017	57	3	agency	agency	NOUN
hassl-3017	57	4	theory	theory	NOUN
hassl-3017	57	5	are	be	AUX
hassl-3017	57	6	additional	additional	ADJ
hassl-3017	57	7	problems	problem	NOUN
hassl-3017	57	8	such	such	ADJ
hassl-3017	57	9	as	as	ADP
hassl-3017	57	10	adverse	adverse	ADJ
hassl-3017	57	11	selection	selection	NOUN
hassl-3017	57	12	and	and	CCONJ
hassl-3017	57	13	moral	moral	ADJ
hassl-3017	57	14	hazard	hazard	NOUN
hassl-3017	57	15	problems	problem	NOUN
hassl-3017	57	16	that	that	PRON
hassl-3017	57	17	are	be	AUX
hassl-3017	57	18	also	also	ADV
hassl-3017	57	19	related	relate	VERB
hassl-3017	57	20	to	to	ADP
hassl-3017	57	21	information	information	NOUN
hassl-3017	57	22	asymmetry	asymmetry	NOUN
hassl-3017	57	23	.	.	PUNCT
hassl-3017	58	1	in	in	ADP
hassl-3017	58	2	the	the	DET
hassl-3017	58	3	adverse	adverse	ADJ
hassl-3017	58	4	selection	selection	NOUN
hassl-3017	58	5	problem	problem	NOUN
hassl-3017	58	6	,	,	PUNCT
hassl-3017	58	7	the	the	DET
hassl-3017	58	8	principal	principal	NOUN
hassl-3017	58	9	is	be	AUX
hassl-3017	58	10	able	able	ADJ
hassl-3017	58	11	to	to	PART
hassl-3017	58	12	observe	observe	VERB
hassl-3017	58	13	the	the	DET
hassl-3017	58	14	agent	agent	NOUN
hassl-3017	58	15	’s	’s	PART
hassl-3017	58	16	behavior	behavior	NOUN
hassl-3017	58	17	but	but	CCONJ
hassl-3017	58	18	not	not	PART
hassl-3017	58	19	the	the	DET
hassl-3017	58	20	performance	performance	NOUN
hassl-3017	58	21	.	.	PUNCT
hassl-3017	59	1	in	in	ADP
hassl-3017	59	2	turn	turn	NOUN
hassl-3017	59	3	,	,	PUNCT
hassl-3017	59	4	if	if	SCONJ
hassl-3017	59	5	the	the	DET
hassl-3017	59	6	performance	performance	NOUN
hassl-3017	59	7	of	of	ADP
hassl-3017	59	8	the	the	DET
hassl-3017	59	9	agent	agent	NOUN
hassl-3017	59	10	can	can	AUX
hassl-3017	59	11	not	not	PART
hassl-3017	59	12	be	be	AUX
hassl-3017	59	13	properly	properly	ADV
hassl-3017	59	14	measured	measure	VERB
hassl-3017	59	15	,	,	PUNCT
hassl-3017	59	16	there	there	PRON
hassl-3017	59	17	is	be	VERB
hassl-3017	59	18	an	an	DET
hassl-3017	59	19	increased	increase	VERB
hassl-3017	59	20	probability	probability	NOUN
hassl-3017	59	21	that	that	SCONJ
hassl-3017	59	22	the	the	DET
hassl-3017	59	23	agent	agent	NOUN
hassl-3017	59	24	’s	’s	PART
hassl-3017	59	25	performance	performance	NOUN
hassl-3017	59	26	will	will	AUX
hassl-3017	59	27	be	be	AUX
hassl-3017	59	28	sub	sub	ADJ
hassl-3017	59	29	-	-	ADJ
hassl-3017	59	30	optimal	optimal	ADJ
hassl-3017	59	31	and	and	CCONJ
hassl-3017	59	32	hence	hence	ADV
hassl-3017	59	33	,	,	PUNCT
hassl-3017	59	34	below	below	ADP
hassl-3017	59	35	expectations	expectation	NOUN
hassl-3017	59	36	.	.	PUNCT
hassl-3017	60	1	on	on	ADP
hassl-3017	60	2	the	the	DET
hassl-3017	60	3	contrary	contrary	NOUN
hassl-3017	60	4	,	,	PUNCT
hassl-3017	60	5	moral	moral	ADJ
hassl-3017	60	6	hazard	hazard	NOUN
hassl-3017	60	7	refers	refer	VERB
hassl-3017	60	8	to	to	ADP
hassl-3017	60	9	the	the	DET
hassl-3017	60	10	situation	situation	NOUN
hassl-3017	60	11	where	where	SCONJ
hassl-3017	60	12	the	the	DET
hassl-3017	60	13	agent	agent	NOUN
hassl-3017	60	14	has	have	VERB
hassl-3017	60	15	an	an	DET
hassl-3017	60	16	incentive	incentive	NOUN
hassl-3017	60	17	to	to	PART
hassl-3017	60	18	act	act	VERB
hassl-3017	60	19	contrary	contrary	ADV
hassl-3017	60	20	to	to	ADP
hassl-3017	60	21	the	the	DET
hassl-3017	60	22	principal	principal	NOUN
hassl-3017	60	23	’s	’s	PART
hassl-3017	60	24	instructions	instruction	NOUN
hassl-3017	60	25	due	due	ADP
hassl-3017	60	26	to	to	ADP
hassl-3017	60	27	information	information	NOUN
hassl-3017	60	28	asymmetry	asymmetry	NOUN
hassl-3017	60	29	.	.	PUNCT
hassl-3017	61	1	this	this	DET
hassl-3017	61	2	situation	situation	NOUN
hassl-3017	61	3	arises	arise	VERB
hassl-3017	61	4	when	when	SCONJ
hassl-3017	61	5	the	the	DET
hassl-3017	61	6	principal	principal	NOUN
hassl-3017	61	7	is	be	AUX
hassl-3017	61	8	not	not	PART
hassl-3017	61	9	able	able	ADJ
hassl-3017	61	10	to	to	PART
hassl-3017	61	11	judge	judge	VERB
hassl-3017	61	12	the	the	DET
hassl-3017	61	13	agent	agent	NOUN
hassl-3017	61	14	’s	’s	PART
hassl-3017	61	15	behavior	behavior	NOUN
hassl-3017	61	16	but	but	CCONJ
hassl-3017	61	17	is	be	AUX
hassl-3017	61	18	able	able	ADJ
hassl-3017	61	19	to	to	PART
hassl-3017	61	20	judge	judge	VERB
hassl-3017	61	21	the	the	DET
hassl-3017	61	22	outcome	outcome	NOUN
hassl-3017	61	23	.	.	PUNCT
hassl-3017	62	1	antohi	antohi	INTJ
hassl-3017	62	2	et	et	PROPN
hassl-3017	62	3	al	al	PROPN
hassl-3017	62	4	.	.	PROPN
hassl-3017	63	1	(	(	PUNCT
hassl-3017	63	2	2020	2020	NUM
hassl-3017	63	3	)	)	PUNCT
hassl-3017	63	4	argue	argue	VERB
hassl-3017	63	5	that	that	SCONJ
hassl-3017	63	6	the	the	DET
hassl-3017	63	7	requirement	requirement	NOUN
hassl-3017	63	8	by	by	ADP
hassl-3017	63	9	the	the	DET
hassl-3017	63	10	principal	principal	NOUN
hassl-3017	63	11	for	for	ADP
hassl-3017	63	12	complete	complete	ADJ
hassl-3017	63	13	finance	finance	NOUN
hassl-3017	63	14	reporting	reporting	NOUN
hassl-3017	63	15	and	and	CCONJ
hassl-3017	63	16	adequate	adequate	ADJ
hassl-3017	63	17	disclosures	disclosure	NOUN
hassl-3017	63	18	arises	arise	VERB
hassl-3017	63	19	from	from	ADP
hassl-3017	63	20	information	information	NOUN
hassl-3017	63	21	asymmetry	asymmetry	NOUN
hassl-3017	63	22	and	and	CCONJ
hassl-3017	63	23	conflict	conflict	NOUN
hassl-3017	63	24	of	of	ADP
hassl-3017	63	25	interests	interest	NOUN
hassl-3017	63	26	between	between	ADP
hassl-3017	63	27	the	the	DET
hassl-3017	63	28	board	board	NOUN
hassl-3017	63	29	,	,	PUNCT
hassl-3017	63	30	management	management	NOUN
hassl-3017	63	31	and	and	CCONJ
hassl-3017	63	32	outside	outside	ADJ
hassl-3017	63	33	shareholders	shareholder	NOUN
hassl-3017	63	34	.	.	PUNCT
hassl-3017	64	1	according	accord	VERB
hassl-3017	64	2	to	to	ADP
hassl-3017	64	3	the	the	DET
hassl-3017	64	4	credibility	credibility	NOUN
hassl-3017	64	5	and	and	CCONJ
hassl-3017	64	6	adequacy	adequacy	NOUN
hassl-3017	64	7	of	of	ADP
hassl-3017	64	8	management	management	NOUN
hassl-3017	64	9	disclosures	disclosure	NOUN
hassl-3017	64	10	are	be	AUX
hassl-3017	64	11	enhanced	enhance	VERB
hassl-3017	64	12	by	by	ADP
hassl-3017	64	13	regulations	regulation	NOUN
hassl-3017	64	14	,	,	PUNCT
hassl-3017	64	15	laws	law	NOUN
hassl-3017	64	16	,	,	PUNCT
hassl-3017	64	17	auditing	auditing	NOUN
hassl-3017	64	18	and	and	CCONJ
hassl-3017	64	19	capital	capital	NOUN
hassl-3017	64	20	market	market	NOUN
hassl-3017	64	21	intermediaries	intermediary	NOUN
hassl-3017	64	22	.	.	PUNCT
hassl-3017	65	1	the	the	DET
hassl-3017	65	2	information	information	NOUN
hassl-3017	65	3	asymmetry	asymmetry	NOUN
hassl-3017	65	4	can	can	AUX
hassl-3017	65	5	be	be	AUX
hassl-3017	65	6	used	use	VERB
hassl-3017	65	7	by	by	ADP
hassl-3017	65	8	the	the	DET
hassl-3017	65	9	public	public	ADJ
hassl-3017	65	10	official	official	NOUN
hassl-3017	65	11	for	for	ADP
hassl-3017	65	12	his	his	PRON
hassl-3017	65	13	/	/	SYM
hassl-3017	65	14	her	her	PRON
hassl-3017	65	15	personal	personal	ADJ
hassl-3017	65	16	benefit	benefit	NOUN
hassl-3017	65	17	by	by	ADP
hassl-3017	65	18	embarking	embark	VERB
hassl-3017	65	19	on	on	ADP
hassl-3017	65	20	fraudulent	fraudulent	ADJ
hassl-3017	65	21	activities	activity	NOUN
hassl-3017	65	22	(	(	PUNCT
hassl-3017	65	23	karabayev	karabayev	PROPN
hassl-3017	65	24	,	,	PUNCT
hassl-3017	65	25	sembiyeva	sembiyeva	PROPN
hassl-3017	65	26	,	,	PUNCT
hassl-3017	65	27	zeinelgabdin	zeinelgabdin	NOUN
hassl-3017	65	28	,	,	PUNCT
hassl-3017	65	29	beisenova	beisenova	NOUN
hassl-3017	65	30	,	,	PUNCT
hassl-3017	65	31	&	&	CCONJ
hassl-3017	65	32	pankou	pankou	PROPN
hassl-3017	65	33	,	,	PUNCT
hassl-3017	65	34	2021	2021	NUM
hassl-3017	65	35	)	)	PUNCT
hassl-3017	65	36	.	.	PUNCT
hassl-3017	66	1	there	there	PRON
hassl-3017	66	2	are	be	VERB
hassl-3017	66	3	three	three	NUM
hassl-3017	66	4	broad	broad	ADJ
hassl-3017	66	5	groups	group	NOUN
hassl-3017	66	6	of	of	ADP
hassl-3017	66	7	principal	principal	ADJ
hassl-3017	66	8	-	-	PUNCT
hassl-3017	66	9	agent	agent	NOUN
hassl-3017	66	10	relationships	relationship	NOUN
hassl-3017	66	11	,	,	PUNCT
hassl-3017	66	12	based	base	VERB
hassl-3017	66	13	on	on	ADP
hassl-3017	66	14	the	the	DET
hassl-3017	66	15	power	power	NOUN
hassl-3017	66	16	and	and	CCONJ
hassl-3017	66	17	responsibilities	responsibility	NOUN
hassl-3017	66	18	enjoyed	enjoy	VERB
hassl-3017	66	19	by	by	ADP
hassl-3017	66	20	the	the	DET
hassl-3017	66	21	agent	agent	NOUN
hassl-3017	66	22	(	(	PUNCT
hassl-3017	66	23	dobrowolski	dobrowolski	PROPN
hassl-3017	66	24	&	&	CCONJ
hassl-3017	66	25	sułkowski	sułkowski	PROPN
hassl-3017	66	26	,	,	PUNCT
hassl-3017	66	27	2019	2019	NUM
hassl-3017	66	28	)	)	PUNCT
hassl-3017	66	29	.	.	PUNCT
hassl-3017	67	1	the	the	DET
hassl-3017	67	2	two	two	NUM
hassl-3017	67	3	main	main	ADJ
hassl-3017	67	4	sources	source	NOUN
hassl-3017	67	5	of	of	ADP
hassl-3017	67	6	an	an	DET
hassl-3017	67	7	agent	agent	NOUN
hassl-3017	67	8	’s	’s	PART
hassl-3017	67	9	power	power	NOUN
hassl-3017	67	10	come	come	VERB
hassl-3017	67	11	from	from	ADP
hassl-3017	67	12	informational	informational	ADJ
hassl-3017	67	13	asymmetry	asymmetry	NOUN
hassl-3017	67	14	and	and	CCONJ
hassl-3017	67	15	contractual	contractual	ADJ
hassl-3017	67	16	incompleteness	incompleteness	NOUN
hassl-3017	67	17	(	(	PUNCT
hassl-3017	67	18	khaile	khaile	NOUN
hassl-3017	67	19	,	,	PUNCT
hassl-3017	67	20	2020	2020	NUM
hassl-3017	67	21	)	)	PUNCT
hassl-3017	67	22	.	.	PUNCT
hassl-3017	68	1	first	first	ADV
hassl-3017	68	2	,	,	PUNCT
hassl-3017	68	3	the	the	DET
hassl-3017	68	4	agent	agent	NOUN
hassl-3017	68	5	who	who	PRON
hassl-3017	68	6	is	be	AUX
hassl-3017	68	7	the	the	DET
hassl-3017	68	8	public	public	ADJ
hassl-3017	68	9	official	official	NOUN
hassl-3017	68	10	may	may	AUX
hassl-3017	68	11	have	have	VERB
hassl-3017	68	12	a	a	DET
hassl-3017	68	13	purely	purely	ADV
hassl-3017	68	14	information	information	NOUN
hassl-3017	68	15	-	-	PUNCT
hassl-3017	68	16	gathering	gather	VERB
hassl-3017	68	17	role	role	NOUN
hassl-3017	68	18	.	.	PUNCT
hassl-3017	69	1	in	in	ADP
hassl-3017	69	2	such	such	ADJ
hassl-3017	69	3	instance	instance	NOUN
hassl-3017	69	4	,	,	PUNCT
hassl-3017	69	5	the	the	DET
hassl-3017	69	6	power	power	NOUN
hassl-3017	69	7	will	will	AUX
hassl-3017	69	8	come	come	VERB
hassl-3017	69	9	from	from	ADP
hassl-3017	69	10	the	the	DET
hassl-3017	69	11	ability	ability	NOUN
hassl-3017	69	12	to	to	PART
hassl-3017	69	13	manipulate	manipulate	VERB
hassl-3017	69	14	such	such	ADJ
hassl-3017	69	15	information	information	NOUN
hassl-3017	69	16	like	like	ADP
hassl-3017	69	17	,	,	PUNCT
hassl-3017	69	18	board	board	NOUN
hassl-3017	69	19	allowances	allowance	NOUN
hassl-3017	69	20	and	and	CCONJ
hassl-3017	69	21	fees	fee	NOUN
hassl-3017	69	22	,	,	PUNCT
hassl-3017	69	23	tendering	tendering	NOUN
hassl-3017	69	24	documents	document	NOUN
hassl-3017	69	25	,	,	PUNCT
hassl-3017	69	26	changing	change	VERB
hassl-3017	69	27	bids	bid	NOUN
hassl-3017	69	28	and	and	CCONJ
hassl-3017	69	29	tempering	temper	VERB
hassl-3017	69	30	with	with	ADP
hassl-3017	69	31	tender	tender	ADJ
hassl-3017	69	32	specifications	specification	NOUN
hassl-3017	69	33	(	(	PUNCT
hassl-3017	69	34	nicol	nicol	NOUN
hassl-3017	69	35	,	,	PUNCT
hassl-3017	69	36	2020	2020	NUM
hassl-3017	69	37	)	)	PUNCT
hassl-3017	69	38	.	.	PUNCT
hassl-3017	70	1	second	second	ADV
hassl-3017	70	2	,	,	PUNCT
hassl-3017	70	3	the	the	DET
hassl-3017	70	4	principal	principal	NOUN
hassl-3017	70	5	might	might	AUX
hassl-3017	70	6	set	set	VERB
hassl-3017	70	7	some	some	DET
hassl-3017	70	8	broad	broad	ADJ
hassl-3017	70	9	objectives	objective	NOUN
hassl-3017	70	10	for	for	ADP
hassl-3017	70	11	the	the	DET
hassl-3017	70	12	agent	agent	NOUN
hassl-3017	70	13	such	such	ADJ
hassl-3017	70	14	as	as	ADP
hassl-3017	70	15	ensuring	ensure	VERB
hassl-3017	70	16	most	most	ADJ
hassl-3017	70	17	efficient	efficient	ADJ
hassl-3017	70	18	governance	governance	NOUN
hassl-3017	70	19	processes	process	NOUN
hassl-3017	70	20	and	and	CCONJ
hassl-3017	70	21	procedures	procedure	NOUN
hassl-3017	70	22	;	;	PUNCT
hassl-3017	70	23	however	however	ADV
hassl-3017	70	24	,	,	PUNCT
hassl-3017	70	25	the	the	DET
hassl-3017	70	26	agent	agent	NOUN
hassl-3017	70	27	has	have	VERB
hassl-3017	70	28	the	the	DET
hassl-3017	70	29	power	power	NOUN
hassl-3017	70	30	to	to	PART
hassl-3017	70	31	choose	choose	VERB
hassl-3017	70	32	the	the	DET
hassl-3017	70	33	exact	exact	ADJ
hassl-3017	70	34	incentive	incentive	NOUN
hassl-3017	70	35	mechanism	mechanism	NOUN
hassl-3017	70	36	for	for	ADP
hassl-3017	70	37	the	the	DET
hassl-3017	70	38	clients	client	NOUN
hassl-3017	70	39	.	.	PUNCT
hassl-3017	71	1	the	the	DET
hassl-3017	71	2	principal	principal	NOUN
hassl-3017	71	3	has	have	VERB
hassl-3017	71	4	some	some	DET
hassl-3017	71	5	control	control	NOUN
hassl-3017	71	6	,	,	PUNCT
hassl-3017	71	7	but	but	CCONJ
hassl-3017	71	8	delegates	delegate	NOUN
hassl-3017	71	9	not	not	PART
hassl-3017	71	10	only	only	ADV
hassl-3017	71	11	the	the	DET
hassl-3017	71	12	implementation	implementation	NOUN
hassl-3017	71	13	but	but	CCONJ
hassl-3017	71	14	also	also	ADV
hassl-3017	71	15	the	the	DET
hassl-3017	71	16	design	design	NOUN
hassl-3017	71	17	of	of	ADP
hassl-3017	71	18	the	the	DET
hassl-3017	71	19	incentive	incentive	NOUN
hassl-3017	71	20	mechanism	mechanism	NOUN
hassl-3017	71	21	to	to	ADP
hassl-3017	71	22	the	the	DET
hassl-3017	71	23	board	board	NOUN
hassl-3017	71	24	(	(	PUNCT
hassl-3017	71	25	gramling	gramle	VERB
hassl-3017	71	26	&	&	CCONJ
hassl-3017	71	27	schneider	schneider	NOUN
hassl-3017	71	28	,	,	PUNCT
hassl-3017	71	29	2018	2018	NUM
hassl-3017	71	30	;	;	PUNCT
hassl-3017	71	31	jeppesen	jeppesen	PROPN
hassl-3017	71	32	et	et	PROPN
hassl-3017	71	33	al	al	PROPN
hassl-3017	71	34	.	.	PROPN
hassl-3017	71	35	,	,	PUNCT
hassl-3017	71	36	2017	2017	NUM
hassl-3017	71	37	;	;	PUNCT
hassl-3017	71	38	mubangizi	mubangizi	PROPN
hassl-3017	71	39	,	,	PUNCT
hassl-3017	71	40	2020	2020	NUM
hassl-3017	71	41	)	)	PUNCT
hassl-3017	71	42	.	.	PUNCT
hassl-3017	72	1	third	third	ADJ
hassl-3017	72	2	,	,	PUNCT
hassl-3017	72	3	the	the	DET
hassl-3017	72	4	principal	principal	NOUN
hassl-3017	72	5	as	as	ADP
hassl-3017	72	6	in	in	ADP
hassl-3017	72	7	most	most	ADJ
hassl-3017	72	8	cases	case	NOUN
hassl-3017	72	9	may	may	AUX
hassl-3017	72	10	also	also	ADV
hassl-3017	72	11	simply	simply	ADV
hassl-3017	72	12	transfer	transfer	VERB
hassl-3017	72	13	all	all	DET
hassl-3017	72	14	the	the	DET
hassl-3017	72	15	power	power	NOUN
hassl-3017	72	16	to	to	PART
hassl-3017	72	17	manage	manage	VERB
hassl-3017	72	18	the	the	DET
hassl-3017	72	19	public	public	ADJ
hassl-3017	72	20	entity	entity	NOUN
hassl-3017	72	21	to	to	ADP
hassl-3017	72	22	the	the	DET
hassl-3017	72	23	agent	agent	NOUN
hassl-3017	72	24	.	.	PUNCT
hassl-3017	73	1	johnsen	johnsen	PROPN
hassl-3017	73	2	(	(	PUNCT
hassl-3017	73	3	2019	2019	NUM
hassl-3017	73	4	)	)	PUNCT
hassl-3017	73	5	avers	aver	VERB
hassl-3017	73	6	that	that	SCONJ
hassl-3017	73	7	in	in	ADP
hassl-3017	73	8	the	the	DET
hassl-3017	73	9	case	case	NOUN
hassl-3017	73	10	where	where	SCONJ
hassl-3017	73	11	the	the	DET
hassl-3017	73	12	public	public	ADJ
hassl-3017	73	13	official	official	NOUN
hassl-3017	73	14	has	have	VERB
hassl-3017	73	15	excessive	excessive	ADJ
hassl-3017	73	16	powers	power	NOUN
hassl-3017	73	17	,	,	PUNCT
hassl-3017	73	18	the	the	DET
hassl-3017	73	19	agent	agent	NOUN
hassl-3017	73	20	acts	act	VERB
hassl-3017	73	21	like	like	ADP
hassl-3017	73	22	a	a	DET
hassl-3017	73	23	private	private	ADJ
hassl-3017	73	24	monopolist	monopolist	NOUN
hassl-3017	73	25	.	.	PUNCT
hassl-3017	74	1	the	the	DET
hassl-3017	74	2	second	second	ADJ
hassl-3017	74	3	popular	popular	ADJ
hassl-3017	74	4	theory	theory	NOUN
hassl-3017	74	5	that	that	PRON
hassl-3017	74	6	explain	explain	VERB
hassl-3017	74	7	corporate	corporate	ADJ
hassl-3017	74	8	governance	governance	NOUN
hassl-3017	74	9	in	in	ADP
hassl-3017	74	10	the	the	DET
hassl-3017	74	11	public	public	ADJ
hassl-3017	74	12	sector	sector	NOUN
hassl-3017	74	13	is	be	AUX
hassl-3017	74	14	the	the	DET
hassl-3017	74	15	stewardship	stewardship	NOUN
hassl-3017	74	16	model	model	NOUN
hassl-3017	74	17	.	.	PUNCT
hassl-3017	75	1	public	public	ADJ
hassl-3017	75	2	accountability	accountability	NOUN
hassl-3017	75	3	is	be	AUX
hassl-3017	75	4	a	a	DET
hassl-3017	75	5	major	major	ADJ
hassl-3017	75	6	hallmark	hallmark	NOUN
hassl-3017	75	7	of	of	ADP
hassl-3017	75	8	modern	modern	ADJ
hassl-3017	75	9	democratic	democratic	ADJ
hassl-3017	75	10	governance	governance	NOUN
hassl-3017	75	11	(	(	PUNCT
hassl-3017	75	12	heald	heald	PROPN
hassl-3017	75	13	,	,	PUNCT
hassl-3017	75	14	2018	2018	NUM
hassl-3017	75	15	)	)	PUNCT
hassl-3017	75	16	.	.	PUNCT
hassl-3017	76	1	democracy	democracy	NOUN
hassl-3017	76	2	and	and	CCONJ
hassl-3017	76	3	national	national	ADJ
hassl-3017	76	4	development	development	NOUN
hassl-3017	76	5	only	only	ADV
hassl-3017	76	6	becomes	become	VERB
hassl-3017	76	7	effective	effective	ADJ
hassl-3017	76	8	if	if	SCONJ
hassl-3017	76	9	those	those	PRON
hassl-3017	76	10	in	in	ADP
hassl-3017	76	11	power	power	NOUN
hassl-3017	76	12	can	can	AUX
hassl-3017	76	13	be	be	AUX
hassl-3017	76	14	held	hold	VERB
hassl-3017	76	15	accountable	accountable	ADJ
hassl-3017	76	16	in	in	ADP
hassl-3017	76	17	public	public	NOUN
hassl-3017	76	18	for	for	ADP
hassl-3017	76	19	their	their	PRON
hassl-3017	76	20	acts	act	NOUN
hassl-3017	76	21	and	and	CCONJ
hassl-3017	76	22	omissions	omission	NOUN
hassl-3017	76	23	,	,	PUNCT
hassl-3017	76	24	for	for	ADP
hassl-3017	76	25	their	their	PRON
hassl-3017	76	26	decisions	decision	NOUN
hassl-3017	76	27	,	,	PUNCT
hassl-3017	76	28	humanities	humanity	NOUN
hassl-3017	76	29	and	and	CCONJ
hassl-3017	76	30	social	social	ADJ
hassl-3017	76	31	sciences	science	NOUN
hassl-3017	76	32	letters	letter	NOUN
hassl-3017	76	33	,	,	PUNCT
hassl-3017	76	34	2022	2022	NUM
hassl-3017	76	35	,	,	PUNCT
hassl-3017	76	36	10(3	10(3	NUM
hassl-3017	76	37	):	):	PUNCT
hassl-3017	76	38	223	223	NUM
hassl-3017	76	39	-	-	SYM
hassl-3017	76	40	237	237	NUM
hassl-3017	76	41	226	226	NUM
hassl-3017	76	42	©	©	PROPN
hassl-3017	76	43	2022	2022	NUM
hassl-3017	76	44	conscientia	conscientia	PROPN
hassl-3017	76	45	beam	beam	PROPN
hassl-3017	76	46	.	.	PUNCT
hassl-3017	77	1	all	all	DET
hassl-3017	77	2	rights	right	NOUN
hassl-3017	77	3	reserved	reserve	VERB
hassl-3017	77	4	.	.	PUNCT
hassl-3017	78	1	their	their	PRON
hassl-3017	78	2	policies	policy	NOUN
hassl-3017	78	3	,	,	PUNCT
hassl-3017	78	4	and	and	CCONJ
hassl-3017	78	5	their	their	PRON
hassl-3017	78	6	expenditures	expenditure	NOUN
hassl-3017	78	7	(	(	PUNCT
hassl-3017	78	8	svärdsten	svärdsten	VERB
hassl-3017	78	9	,	,	PUNCT
hassl-3017	78	10	2019	2019	NUM
hassl-3017	78	11	;	;	PUNCT
hassl-3017	78	12	torres	torre	NOUN
hassl-3017	78	13	,	,	PUNCT
hassl-3017	78	14	yetano	yetano	NOUN
hassl-3017	78	15	,	,	PUNCT
hassl-3017	78	16	&	&	CCONJ
hassl-3017	78	17	pina	pina	NOUN
hassl-3017	78	18	,	,	PUNCT
hassl-3017	78	19	2019	2019	NUM
hassl-3017	78	20	)	)	PUNCT
hassl-3017	78	21	.	.	PUNCT
hassl-3017	79	1	the	the	DET
hassl-3017	79	2	stewardship	stewardship	NOUN
hassl-3017	79	3	theory	theory	NOUN
hassl-3017	79	4	of	of	ADP
hassl-3017	79	5	corporate	corporate	ADJ
hassl-3017	79	6	governance	governance	NOUN
hassl-3017	79	7	came	come	VERB
hassl-3017	79	8	into	into	ADP
hassl-3017	79	9	being	be	AUX
hassl-3017	79	10	due	due	ADJ
hassl-3017	79	11	to	to	ADP
hassl-3017	79	12	the	the	DET
hassl-3017	79	13	growing	grow	VERB
hassl-3017	79	14	complexity	complexity	NOUN
hassl-3017	79	15	of	of	ADP
hassl-3017	79	16	social	social	ADJ
hassl-3017	79	17	relationships	relationship	NOUN
hassl-3017	79	18	.	.	PUNCT
hassl-3017	80	1	in	in	ADP
hassl-3017	80	2	the	the	DET
hassl-3017	80	3	accounting	accounting	NOUN
hassl-3017	80	4	empirical	empirical	ADJ
hassl-3017	80	5	literature	literature	NOUN
hassl-3017	80	6	,	,	PUNCT
hassl-3017	80	7	the	the	DET
hassl-3017	80	8	genesis	genesis	NOUN
hassl-3017	80	9	of	of	ADP
hassl-3017	80	10	the	the	DET
hassl-3017	80	11	stewardship	stewardship	NOUN
hassl-3017	80	12	is	be	AUX
hassl-3017	80	13	generally	generally	ADV
hassl-3017	80	14	traced	trace	VERB
hassl-3017	80	15	to	to	ADP
hassl-3017	80	16	the	the	DET
hassl-3017	80	17	medieval	medieval	ADJ
hassl-3017	80	18	period	period	NOUN
hassl-3017	80	19	or	or	CCONJ
hassl-3017	80	20	the	the	DET
hassl-3017	80	21	feudal	feudal	NOUN
hassl-3017	80	22	or	or	CCONJ
hassl-3017	80	23	the	the	DET
hassl-3017	80	24	manorial	manorial	ADJ
hassl-3017	80	25	system	system	NOUN
hassl-3017	80	26	origin	origin	NOUN
hassl-3017	80	27	of	of	ADP
hassl-3017	80	28	stewardship	stewardship	NOUN
hassl-3017	80	29	accounting	accounting	NOUN
hassl-3017	80	30	is	be	AUX
hassl-3017	80	31	generally	generally	ADV
hassl-3017	80	32	traced	trace	VERB
hassl-3017	80	33	to	to	ADP
hassl-3017	80	34	the	the	DET
hassl-3017	80	35	medieval	medieval	ADJ
hassl-3017	80	36	period	period	NOUN
hassl-3017	80	37	(	(	PUNCT
hassl-3017	80	38	hartley	hartley	PROPN
hassl-3017	80	39	,	,	PUNCT
hassl-3017	80	40	alford	alford	PROPN
hassl-3017	80	41	,	,	PUNCT
hassl-3017	80	42	knies	knie	NOUN
hassl-3017	80	43	,	,	PUNCT
hassl-3017	80	44	&	&	CCONJ
hassl-3017	80	45	douglas	douglas	PROPN
hassl-3017	80	46	,	,	PUNCT
hassl-3017	80	47	2017	2017	NUM
hassl-3017	80	48	)	)	PUNCT
hassl-3017	80	49	.	.	PUNCT
hassl-3017	81	1	in	in	ADP
hassl-3017	81	2	financial	financial	ADJ
hassl-3017	81	3	reporting	reporting	NOUN
hassl-3017	81	4	on	on	ADP
hassl-3017	81	5	stewardship	stewardship	NOUN
hassl-3017	81	6	,	,	PUNCT
hassl-3017	81	7	the	the	DET
hassl-3017	81	8	central	central	ADJ
hassl-3017	81	9	concern	concern	NOUN
hassl-3017	81	10	of	of	ADP
hassl-3017	81	11	auditors	auditor	NOUN
hassl-3017	81	12	is	be	AUX
hassl-3017	81	13	mainly	mainly	ADV
hassl-3017	81	14	with	with	ADP
hassl-3017	81	15	large	large	ADJ
hassl-3017	81	16	companies	company	NOUN
hassl-3017	81	17	and	and	CCONJ
hassl-3017	81	18	state	state	NOUN
hassl-3017	81	19	enterprises	enterprise	NOUN
hassl-3017	81	20	.	.	PUNCT
hassl-3017	82	1	in	in	ADP
hassl-3017	82	2	the	the	DET
hassl-3017	82	3	later	later	NOUN
hassl-3017	82	4	,	,	PUNCT
hassl-3017	82	5	the	the	DET
hassl-3017	82	6	bods	bod	NOUN
hassl-3017	82	7	is	be	AUX
hassl-3017	82	8	accountable	accountable	ADJ
hassl-3017	82	9	not	not	PART
hassl-3017	82	10	only	only	ADV
hassl-3017	82	11	to	to	ADP
hassl-3017	82	12	the	the	DET
hassl-3017	82	13	government	government	NOUN
hassl-3017	82	14	but	but	CCONJ
hassl-3017	82	15	also	also	ADV
hassl-3017	82	16	society	society	NOUN
hassl-3017	82	17	.	.	PUNCT
hassl-3017	83	1	as	as	ADP
hassl-3017	83	2	a	a	DET
hassl-3017	83	3	steward	steward	NOUN
hassl-3017	83	4	in	in	ADP
hassl-3017	83	5	public	public	ADJ
hassl-3017	83	6	sector	sector	NOUN
hassl-3017	83	7	,	,	PUNCT
hassl-3017	83	8	the	the	DET
hassl-3017	83	9	board	board	NOUN
hassl-3017	83	10	of	of	ADP
hassl-3017	83	11	directors	director	NOUN
hassl-3017	83	12	(	(	PUNCT
hassl-3017	83	13	bods	bod	NOUN
hassl-3017	83	14	)	)	PUNCT
hassl-3017	83	15	and	and	CCONJ
hassl-3017	83	16	management	management	NOUN
hassl-3017	83	17	's	's	PART
hassl-3017	83	18	performance	performance	NOUN
hassl-3017	83	19	should	should	AUX
hassl-3017	83	20	be	be	AUX
hassl-3017	83	21	evaluated	evaluate	VERB
hassl-3017	83	22	in	in	ADP
hassl-3017	83	23	terms	term	NOUN
hassl-3017	83	24	of	of	ADP
hassl-3017	83	25	both	both	DET
hassl-3017	83	26	surplus	surplus	NOUN
hassl-3017	83	27	and	and	CCONJ
hassl-3017	83	28	the	the	DET
hassl-3017	83	29	accomplishment	accomplishment	NOUN
hassl-3017	83	30	of	of	ADP
hassl-3017	83	31	social	social	ADJ
hassl-3017	83	32	objectives	objective	NOUN
hassl-3017	83	33	.	.	PUNCT
hassl-3017	84	1	it	it	PRON
hassl-3017	84	2	is	be	AUX
hassl-3017	84	3	important	important	ADJ
hassl-3017	84	4	to	to	PART
hassl-3017	84	5	note	note	VERB
hassl-3017	84	6	that	that	SCONJ
hassl-3017	84	7	in	in	ADP
hassl-3017	84	8	the	the	DET
hassl-3017	84	9	public	public	ADJ
hassl-3017	84	10	sector	sector	NOUN
hassl-3017	84	11	societal	societal	ADJ
hassl-3017	84	12	objectives	objective	NOUN
hassl-3017	84	13	such	such	ADJ
hassl-3017	84	14	as	as	ADP
hassl-3017	84	15	protection	protection	NOUN
hassl-3017	84	16	of	of	ADP
hassl-3017	84	17	the	the	DET
hassl-3017	84	18	environment	environment	NOUN
hassl-3017	84	19	,	,	PUNCT
hassl-3017	84	20	improving	improve	VERB
hassl-3017	84	21	societal	societal	ADJ
hassl-3017	84	22	surplus	surplus	NOUN
hassl-3017	84	23	and	and	CCONJ
hassl-3017	84	24	overall	overall	ADJ
hassl-3017	84	25	national	national	ADJ
hassl-3017	84	26	development	development	NOUN
hassl-3017	84	27	are	be	AUX
hassl-3017	84	28	often	often	ADV
hassl-3017	84	29	ignored	ignore	VERB
hassl-3017	84	30	by	by	ADP
hassl-3017	84	31	the	the	DET
hassl-3017	84	32	external	external	ADJ
hassl-3017	84	33	auditors	auditor	NOUN
hassl-3017	84	34	.	.	PUNCT
hassl-3017	85	1	due	due	ADP
hassl-3017	85	2	to	to	ADP
hassl-3017	85	3	recent	recent	ADJ
hassl-3017	85	4	evolution	evolution	NOUN
hassl-3017	85	5	in	in	ADP
hassl-3017	85	6	the	the	DET
hassl-3017	85	7	accounting	accounting	NOUN
hassl-3017	85	8	profession	profession	NOUN
hassl-3017	85	9	,	,	PUNCT
hassl-3017	85	10	particularly	particularly	ADV
hassl-3017	85	11	the	the	DET
hassl-3017	85	12	development	development	NOUN
hassl-3017	85	13	of	of	ADP
hassl-3017	85	14	integrated	integrate	VERB
hassl-3017	85	15	financial	financial	ADJ
hassl-3017	85	16	reporting	reporting	NOUN
hassl-3017	85	17	,	,	PUNCT
hassl-3017	85	18	sais	sais	PROPN
hassl-3017	85	19	are	be	AUX
hassl-3017	85	20	increasingly	increasingly	ADV
hassl-3017	85	21	taking	take	VERB
hassl-3017	85	22	on	on	ADP
hassl-3017	85	23	the	the	DET
hassl-3017	85	24	responsibility	responsibility	NOUN
hassl-3017	85	25	of	of	ADP
hassl-3017	85	26	ensuring	ensure	VERB
hassl-3017	85	27	that	that	SCONJ
hassl-3017	85	28	the	the	DET
hassl-3017	85	29	bods	bod	NOUN
hassl-3017	85	30	as	as	ADP
hassl-3017	85	31	the	the	DET
hassl-3017	85	32	main	main	ADJ
hassl-3017	85	33	steward	steward	NOUN
hassl-3017	85	34	is	be	AUX
hassl-3017	85	35	assessing	assess	VERB
hassl-3017	85	36	management	management	NOUN
hassl-3017	85	37	’s	’s	PART
hassl-3017	85	38	social	social	ADJ
hassl-3017	85	39	performance	performance	NOUN
hassl-3017	85	40	(	(	PUNCT
hassl-3017	85	41	khaile	khaile	NOUN
hassl-3017	85	42	,	,	PUNCT
hassl-3017	85	43	2020	2020	NUM
hassl-3017	85	44	)	)	PUNCT
hassl-3017	85	45	.	.	PUNCT
hassl-3017	86	1	the	the	DET
hassl-3017	86	2	principal	principal	ADJ
hassl-3017	86	3	-	-	PUNCT
hassl-3017	86	4	agent	agent	NOUN
hassl-3017	86	5	framework	framework	NOUN
hassl-3017	86	6	is	be	AUX
hassl-3017	86	7	a	a	DET
hassl-3017	86	8	key	key	ADJ
hassl-3017	86	9	theory	theory	NOUN
hassl-3017	86	10	that	that	PRON
hassl-3017	86	11	can	can	AUX
hassl-3017	86	12	be	be	AUX
hassl-3017	86	13	used	use	VERB
hassl-3017	86	14	to	to	PART
hassl-3017	86	15	explain	explain	VERB
hassl-3017	86	16	the	the	DET
hassl-3017	86	17	functions	function	NOUN
hassl-3017	86	18	of	of	ADP
hassl-3017	86	19	supreme	supreme	ADJ
hassl-3017	86	20	audit	audit	NOUN
hassl-3017	86	21	institutions	institution	NOUN
hassl-3017	86	22	.	.	PUNCT
hassl-3017	87	1	since	since	SCONJ
hassl-3017	87	2	the	the	DET
hassl-3017	87	3	office	office	NOUN
hassl-3017	87	4	of	of	ADP
hassl-3017	87	5	the	the	DET
hassl-3017	87	6	auditor	auditor	NOUN
hassl-3017	87	7	general	general	NOUN
hassl-3017	87	8	represents	represent	VERB
hassl-3017	87	9	the	the	DET
hassl-3017	87	10	government	government	NOUN
hassl-3017	87	11	,	,	PUNCT
hassl-3017	87	12	the	the	DET
hassl-3017	87	13	office	office	NOUN
hassl-3017	87	14	can	can	AUX
hassl-3017	87	15	be	be	AUX
hassl-3017	87	16	considered	consider	VERB
hassl-3017	87	17	the	the	DET
hassl-3017	87	18	principal	principal	NOUN
hassl-3017	87	19	whilst	whilst	SCONJ
hassl-3017	87	20	officials	official	NOUN
hassl-3017	87	21	working	work	VERB
hassl-3017	87	22	in	in	ADP
hassl-3017	87	23	the	the	DET
hassl-3017	87	24	public	public	ADJ
hassl-3017	87	25	sector	sector	NOUN
hassl-3017	87	26	are	be	AUX
hassl-3017	87	27	agents	agent	NOUN
hassl-3017	87	28	,	,	PUNCT
hassl-3017	87	29	hence	hence	ADV
hassl-3017	87	30	the	the	DET
hassl-3017	87	31	applicability	applicability	NOUN
hassl-3017	87	32	of	of	ADP
hassl-3017	87	33	this	this	DET
hassl-3017	87	34	model	model	NOUN
hassl-3017	87	35	in	in	ADP
hassl-3017	87	36	analyzing	analyze	VERB
hassl-3017	87	37	the	the	DET
hassl-3017	87	38	nexus	nexus	NOUN
hassl-3017	87	39	among	among	ADP
hassl-3017	87	40	sai	sai	PROPN
hassl-3017	87	41	,	,	PUNCT
hassl-3017	87	42	sound	sound	ADJ
hassl-3017	87	43	public	public	ADJ
hassl-3017	87	44	finance	finance	NOUN
hassl-3017	87	45	management	management	NOUN
hassl-3017	87	46	and	and	CCONJ
hassl-3017	87	47	national	national	ADJ
hassl-3017	87	48	development	development	NOUN
hassl-3017	87	49	.	.	PUNCT
hassl-3017	88	1	3	3	X
hassl-3017	88	2	.	.	X
hassl-3017	88	3	empirical	empirical	ADJ
hassl-3017	88	4	literature	literature	PROPN
hassl-3017	88	5	strong	strong	ADJ
hassl-3017	88	6	and	and	CCONJ
hassl-3017	88	7	independent	independent	ADJ
hassl-3017	88	8	sais	sais	PROPN
hassl-3017	88	9	play	play	VERB
hassl-3017	88	10	a	a	DET
hassl-3017	88	11	kingpin	kingpin	NOUN
hassl-3017	88	12	role	role	NOUN
hassl-3017	88	13	in	in	ADP
hassl-3017	88	14	meeting	meet	VERB
hassl-3017	88	15	the	the	DET
hassl-3017	88	16	expectations	expectation	NOUN
hassl-3017	88	17	of	of	ADP
hassl-3017	88	18	quality	quality	NOUN
hassl-3017	88	19	livelihoods	livelihood	NOUN
hassl-3017	88	20	by	by	ADP
hassl-3017	88	21	the	the	DET
hassl-3017	88	22	general	general	ADJ
hassl-3017	88	23	public	public	NOUN
hassl-3017	88	24	living	live	VERB
hassl-3017	88	25	in	in	ADP
hassl-3017	88	26	developing	develop	VERB
hassl-3017	88	27	countries	country	NOUN
hassl-3017	88	28	(	(	PUNCT
hassl-3017	88	29	bonga	bonga	PROPN
hassl-3017	88	30	,	,	PUNCT
hassl-3017	88	31	2021	2021	NUM
hassl-3017	88	32	;	;	PUNCT
hassl-3017	88	33	dzomira	dzomira	PROPN
hassl-3017	88	34	,	,	PUNCT
hassl-3017	88	35	2017	2017	NUM
hassl-3017	88	36	;	;	PUNCT
hassl-3017	88	37	khaile	khaile	NOUN
hassl-3017	88	38	,	,	PUNCT
hassl-3017	88	39	2020	2020	NUM
hassl-3017	88	40	;	;	PUNCT
hassl-3017	88	41	mubangizi	mubangizi	PROPN
hassl-3017	88	42	,	,	PUNCT
hassl-3017	88	43	2020	2020	NUM
hassl-3017	88	44	;	;	PUNCT
hassl-3017	88	45	nicol	nicol	X
hassl-3017	88	46	,	,	PUNCT
hassl-3017	88	47	2020	2020	NUM
hassl-3017	88	48	)	)	PUNCT
hassl-3017	88	49	.	.	PUNCT
hassl-3017	89	1	both	both	PRON
hassl-3017	89	2	in	in	ADP
hassl-3017	89	3	developing	develop	VERB
hassl-3017	89	4	and	and	CCONJ
hassl-3017	89	5	developed	developed	ADJ
hassl-3017	89	6	countries	country	NOUN
hassl-3017	89	7	there	there	PRON
hassl-3017	89	8	is	be	VERB
hassl-3017	89	9	a	a	DET
hassl-3017	89	10	strong	strong	ADJ
hassl-3017	89	11	correlation	correlation	NOUN
hassl-3017	89	12	among	among	ADP
hassl-3017	89	13	sound	sound	ADJ
hassl-3017	89	14	public	public	ADJ
hassl-3017	89	15	finance	finance	NOUN
hassl-3017	89	16	management	management	NOUN
hassl-3017	89	17	and	and	CCONJ
hassl-3017	89	18	the	the	DET
hassl-3017	89	19	achievement	achievement	NOUN
hassl-3017	89	20	of	of	ADP
hassl-3017	89	21	social	social	ADJ
hassl-3017	89	22	development	development	NOUN
hassl-3017	89	23	goals	goal	NOUN
hassl-3017	89	24	(	(	PUNCT
hassl-3017	89	25	sdgs	sdgs	ADJ
hassl-3017	89	26	)	)	PUNCT
hassl-3017	89	27	such	such	ADJ
hassl-3017	89	28	as	as	ADP
hassl-3017	89	29	those	those	PRON
hassl-3017	89	30	related	relate	VERB
hassl-3017	89	31	to	to	ADP
hassl-3017	89	32	;	;	PUNCT
hassl-3017	89	33	equitably	equitably	ADV
hassl-3017	89	34	distribution	distribution	NOUN
hassl-3017	89	35	of	of	ADP
hassl-3017	89	36	resources	resource	NOUN
hassl-3017	89	37	(	(	PUNCT
hassl-3017	89	38	hay	hay	NOUN
hassl-3017	89	39	&	&	CCONJ
hassl-3017	89	40	cordery	cordery	NOUN
hassl-3017	89	41	,	,	PUNCT
hassl-3017	89	42	2021	2021	NUM
hassl-3017	89	43	;	;	PUNCT
hassl-3017	89	44	ortiz	ortiz	PROPN
hassl-3017	89	45	&	&	CCONJ
hassl-3017	89	46	perez	perez	PROPN
hassl-3017	89	47	,	,	PUNCT
hassl-3017	89	48	2016	2016	NUM
hassl-3017	89	49	;	;	PUNCT
hassl-3017	89	50	raudla	raudla	VERB
hassl-3017	89	51	et	et	PROPN
hassl-3017	89	52	al	al	PROPN
hassl-3017	89	53	.	.	PROPN
hassl-3017	89	54	,	,	PUNCT
hassl-3017	89	55	2016	2016	NUM
hassl-3017	89	56	)	)	PUNCT
hassl-3017	89	57	provision	provision	NOUN
hassl-3017	89	58	of	of	ADP
hassl-3017	89	59	quality	quality	NOUN
hassl-3017	89	60	education	education	NOUN
hassl-3017	89	61	(	(	PUNCT
hassl-3017	89	62	masood	masood	PROPN
hassl-3017	89	63	&	&	CCONJ
hassl-3017	89	64	lodhi	lodhi	PROPN
hassl-3017	89	65	,	,	PUNCT
hassl-3017	89	66	2015	2015	NUM
hassl-3017	89	67	;	;	PUNCT
hassl-3017	89	68	mupfumira	mupfumira	PROPN
hassl-3017	89	69	&	&	CCONJ
hassl-3017	89	70	nyaruwata	nyaruwata	ADJ
hassl-3017	89	71	,	,	PUNCT
hassl-3017	89	72	2021	2021	NUM
hassl-3017	89	73	)	)	PUNCT
hassl-3017	89	74	delivering	deliver	VERB
hassl-3017	89	75	positive	positive	ADJ
hassl-3017	89	76	social	social	ADJ
hassl-3017	89	77	and	and	CCONJ
hassl-3017	89	78	health	health	NOUN
hassl-3017	89	79	outcomes	outcome	NOUN
hassl-3017	89	80	(	(	PUNCT
hassl-3017	89	81	antohi	antohi	INTJ
hassl-3017	89	82	et	et	PROPN
hassl-3017	89	83	al	al	PROPN
hassl-3017	89	84	.	.	PROPN
hassl-3017	89	85	,	,	PUNCT
hassl-3017	89	86	2020	2020	NUM
hassl-3017	89	87	;	;	PUNCT
hassl-3017	89	88	avis	avis	PROPN
hassl-3017	89	89	,	,	PUNCT
hassl-3017	89	90	ferraz	ferraz	PROPN
hassl-3017	89	91	,	,	PUNCT
hassl-3017	89	92	&	&	CCONJ
hassl-3017	89	93	finan	finan	PROPN
hassl-3017	89	94	,	,	PUNCT
hassl-3017	89	95	2018	2018	NUM
hassl-3017	89	96	;	;	PUNCT
hassl-3017	89	97	karabayev	karabayev	PROPN
hassl-3017	89	98	et	et	PROPN
hassl-3017	89	99	al	al	PROPN
hassl-3017	89	100	.	.	PROPN
hassl-3017	89	101	,	,	PUNCT
hassl-3017	89	102	2021	2021	NUM
hassl-3017	89	103	)	)	PUNCT
hassl-3017	89	104	and	and	CCONJ
hassl-3017	89	105	the	the	DET
hassl-3017	89	106	protection	protection	NOUN
hassl-3017	89	107	of	of	ADP
hassl-3017	89	108	human	human	NOUN
hassl-3017	89	109	,	,	PUNCT
hassl-3017	89	110	animal	animal	NOUN
hassl-3017	89	111	and	and	CCONJ
hassl-3017	89	112	plant	plant	NOUN
hassl-3017	89	113	health	health	NOUN
hassl-3017	89	114	(	(	PUNCT
hassl-3017	89	115	dobrowolski	dobrowolski	PROPN
hassl-3017	89	116	&	&	CCONJ
hassl-3017	89	117	sułkowski	sułkowski	PROPN
hassl-3017	89	118	,	,	PUNCT
hassl-3017	89	119	2019	2019	NUM
hassl-3017	89	120	;	;	PUNCT
hassl-3017	89	121	world	world	PROPN
hassl-3017	89	122	bank	bank	PROPN
hassl-3017	89	123	,	,	PUNCT
hassl-3017	89	124	2020	2020	NUM
hassl-3017	89	125	)	)	PUNCT
hassl-3017	89	126	.	.	PUNCT
hassl-3017	90	1	torres	torre	VERB
hassl-3017	90	2	et	et	PROPN
hassl-3017	90	3	al	al	PROPN
hassl-3017	90	4	.	.	PROPN
hassl-3017	91	1	(	(	PUNCT
hassl-3017	91	2	2019	2019	NUM
hassl-3017	91	3	)	)	PUNCT
hassl-3017	91	4	show	show	VERB
hassl-3017	91	5	that	that	SCONJ
hassl-3017	91	6	if	if	SCONJ
hassl-3017	91	7	sais	sais	PROPN
hassl-3017	91	8	are	be	AUX
hassl-3017	91	9	independent	independent	ADJ
hassl-3017	91	10	and	and	CCONJ
hassl-3017	91	11	adhere	adhere	VERB
hassl-3017	91	12	to	to	ADP
hassl-3017	91	13	high	high	ADJ
hassl-3017	91	14	levels	level	NOUN
hassl-3017	91	15	of	of	ADP
hassl-3017	91	16	professionalism	professionalism	NOUN
hassl-3017	91	17	they	they	PRON
hassl-3017	91	18	contribute	contribute	VERB
hassl-3017	91	19	to	to	ADP
hassl-3017	91	20	the	the	DET
hassl-3017	91	21	reduction	reduction	NOUN
hassl-3017	91	22	of	of	ADP
hassl-3017	91	23	public	public	ADJ
hassl-3017	91	24	deficit	deficit	NOUN
hassl-3017	91	25	and	and	CCONJ
hassl-3017	91	26	gross	gross	ADJ
hassl-3017	91	27	public	public	ADJ
hassl-3017	91	28	debt	debt	NOUN
hassl-3017	91	29	and	and	CCONJ
hassl-3017	91	30	hence	hence	ADV
hassl-3017	91	31	,	,	PUNCT
hassl-3017	91	32	implicitly	implicitly	ADV
hassl-3017	91	33	to	to	ADP
hassl-3017	91	34	higher	high	ADJ
hassl-3017	91	35	efficiency	efficiency	NOUN
hassl-3017	91	36	and	and	CCONJ
hassl-3017	91	37	control	control	NOUN
hassl-3017	91	38	of	of	ADP
hassl-3017	91	39	corruption	corruption	NOUN
hassl-3017	91	40	.	.	PUNCT
hassl-3017	92	1	however	however	ADV
hassl-3017	92	2	,	,	PUNCT
hassl-3017	92	3	the	the	DET
hassl-3017	92	4	concept	concept	NOUN
hassl-3017	92	5	of	of	ADP
hassl-3017	92	6	independence	independence	NOUN
hassl-3017	92	7	has	have	AUX
hassl-3017	92	8	proved	prove	VERB
hassl-3017	92	9	difficult	difficult	ADJ
hassl-3017	92	10	to	to	PART
hassl-3017	92	11	precisely	precisely	ADV
hassl-3017	92	12	define	define	VERB
hassl-3017	92	13	.	.	PUNCT
hassl-3017	93	1	others	other	NOUN
hassl-3017	93	2	see	see	VERB
hassl-3017	93	3	independence	independence	NOUN
hassl-3017	93	4	as	as	ADP
hassl-3017	93	5	the	the	DET
hassl-3017	93	6	conditional	conditional	ADJ
hassl-3017	93	7	probability	probability	NOUN
hassl-3017	93	8	of	of	ADP
hassl-3017	93	9	reporting	report	VERB
hassl-3017	93	10	a	a	DET
hassl-3017	93	11	discovered	discover	VERB
hassl-3017	93	12	breach	breach	NOUN
hassl-3017	93	13	and	and	CCONJ
hassl-3017	93	14	the	the	DET
hassl-3017	93	15	ability	ability	NOUN
hassl-3017	93	16	to	to	PART
hassl-3017	93	17	resist	resist	VERB
hassl-3017	93	18	pressure	pressure	NOUN
hassl-3017	93	19	(	(	PUNCT
hassl-3017	93	20	koma	koma	PROPN
hassl-3017	93	21	,	,	PUNCT
hassl-3017	93	22	2016	2016	NUM
hassl-3017	93	23	)	)	PUNCT
hassl-3017	93	24	,	,	PUNCT
hassl-3017	93	25	an	an	DET
hassl-3017	93	26	attitude	attitude	NOUN
hassl-3017	93	27	or	or	CCONJ
hassl-3017	93	28	state	state	NOUN
hassl-3017	93	29	of	of	ADP
hassl-3017	93	30	mind	mind	NOUN
hassl-3017	93	31	(	(	PUNCT
hassl-3017	93	32	ge	ge	PROPN
hassl-3017	93	33	&	&	CCONJ
hassl-3017	93	34	zhang	zhang	PROPN
hassl-3017	93	35	,	,	PUNCT
hassl-3017	93	36	2017	2017	NUM
hassl-3017	93	37	)	)	PUNCT
hassl-3017	93	38	a	a	DET
hassl-3017	93	39	function	function	NOUN
hassl-3017	93	40	of	of	ADP
hassl-3017	93	41	character	character	NOUN
hassl-3017	93	42	,	,	PUNCT
hassl-3017	93	43	the	the	DET
hassl-3017	93	44	absence	absence	NOUN
hassl-3017	93	45	of	of	ADP
hassl-3017	93	46	interests	interest	NOUN
hassl-3017	93	47	that	that	PRON
hassl-3017	93	48	create	create	VERB
hassl-3017	93	49	an	an	DET
hassl-3017	93	50	unacceptable	unacceptable	ADJ
hassl-3017	93	51	risk	risk	NOUN
hassl-3017	93	52	of	of	ADP
hassl-3017	93	53	bias	bias	NOUN
hassl-3017	93	54	.	.	PUNCT
hassl-3017	94	1	when	when	SCONJ
hassl-3017	94	2	sais	sais	PROPN
hassl-3017	94	3	are	be	AUX
hassl-3017	94	4	well	well	ADV
hassl-3017	94	5	-	-	PUNCT
hassl-3017	94	6	functioning	function	VERB
hassl-3017	94	7	and	and	CCONJ
hassl-3017	94	8	independent	independent	ADJ
hassl-3017	94	9	,	,	PUNCT
hassl-3017	94	10	they	they	PRON
hassl-3017	94	11	play	play	VERB
hassl-3017	94	12	a	a	DET
hassl-3017	94	13	critical	critical	ADJ
hassl-3017	94	14	role	role	NOUN
hassl-3017	94	15	in	in	ADP
hassl-3017	94	16	ensuring	ensure	VERB
hassl-3017	94	17	the	the	DET
hassl-3017	94	18	effective	effective	ADJ
hassl-3017	94	19	use	use	NOUN
hassl-3017	94	20	of	of	ADP
hassl-3017	94	21	public	public	ADJ
hassl-3017	94	22	resources	resource	NOUN
hassl-3017	94	23	(	(	PUNCT
hassl-3017	94	24	cameran	cameran	ADJ
hassl-3017	94	25	,	,	PUNCT
hassl-3017	94	26	ditillo	ditillo	PROPN
hassl-3017	94	27	,	,	PUNCT
hassl-3017	94	28	&	&	CCONJ
hassl-3017	94	29	pettinicchio	pettinicchio	PROPN
hassl-3017	94	30	,	,	PUNCT
hassl-3017	94	31	2018	2018	NUM
hassl-3017	94	32	;	;	PUNCT
hassl-3017	94	33	fisman	fisman	NOUN
hassl-3017	94	34	&	&	CCONJ
hassl-3017	94	35	golden	golden	ADJ
hassl-3017	94	36	,	,	PUNCT
hassl-3017	94	37	2017	2017	NUM
hassl-3017	94	38	;	;	PUNCT
hassl-3017	94	39	kouiri	kouiri	PROPN
hassl-3017	94	40	,	,	PUNCT
hassl-3017	94	41	agouram	agouram	PROPN
hassl-3017	94	42	,	,	PUNCT
hassl-3017	94	43	&	&	CCONJ
hassl-3017	94	44	kadouri	kadouri	PROPN
hassl-3017	94	45	,	,	PUNCT
hassl-3017	94	46	2021	2021	NUM
hassl-3017	94	47	)	)	PUNCT
hassl-3017	94	48	,	,	PUNCT
hassl-3017	94	49	sound	sound	VERB
hassl-3017	94	50	public	public	ADJ
hassl-3017	94	51	finance	finance	NOUN
hassl-3017	94	52	management	management	NOUN
hassl-3017	94	53	(	(	PUNCT
hassl-3017	94	54	matamande	matamande	NOUN
hassl-3017	94	55	,	,	PUNCT
hassl-3017	94	56	2016	2016	NUM
hassl-3017	94	57	;	;	PUNCT
hassl-3017	94	58	nyamita	nyamita	PROPN
hassl-3017	94	59	et	et	PROPN
hassl-3017	94	60	al	al	PROPN
hassl-3017	94	61	.	.	PROPN
hassl-3017	94	62	,	,	PUNCT
hassl-3017	94	63	2015	2015	NUM
hassl-3017	94	64	;	;	PUNCT
hassl-3017	94	65	zuccolotto	zuccolotto	PROPN
hassl-3017	94	66	&	&	CCONJ
hassl-3017	94	67	teixeira	teixeira	PROPN
hassl-3017	94	68	,	,	PUNCT
hassl-3017	94	69	2014	2014	NUM
hassl-3017	94	70	)	)	PUNCT
hassl-3017	94	71	and	and	CCONJ
hassl-3017	94	72	proper	proper	ADJ
hassl-3017	94	73	execution	execution	NOUN
hassl-3017	94	74	of	of	ADP
hassl-3017	94	75	administration	administration	NOUN
hassl-3017	94	76	activities	activity	NOUN
hassl-3017	94	77	(	(	PUNCT
hassl-3017	94	78	world	world	PROPN
hassl-3017	94	79	bank	bank	NOUN
hassl-3017	94	80	,	,	PUNCT
hassl-3017	94	81	2020	2020	NUM
hassl-3017	94	82	)	)	PUNCT
hassl-3017	94	83	.	.	PUNCT
hassl-3017	95	1	public	public	ADJ
hassl-3017	95	2	officials	official	NOUN
hassl-3017	95	3	become	become	VERB
hassl-3017	95	4	disadvantaged	disadvantaged	ADJ
hassl-3017	95	5	if	if	SCONJ
hassl-3017	95	6	they	they	PRON
hassl-3017	95	7	engage	engage	VERB
hassl-3017	95	8	in	in	ADP
hassl-3017	95	9	fraud	fraud	NOUN
hassl-3017	95	10	(	(	PUNCT
hassl-3017	95	11	torres	torre	NOUN
hassl-3017	95	12	et	et	PROPN
hassl-3017	95	13	al	al	PROPN
hassl-3017	95	14	.	.	PROPN
hassl-3017	95	15	,	,	PUNCT
hassl-3017	95	16	2019	2019	NUM
hassl-3017	95	17	)	)	PUNCT
hassl-3017	95	18	corruption	corruption	NOUN
hassl-3017	95	19	(	(	PUNCT
hassl-3017	95	20	raudla	raudla	VERB
hassl-3017	95	21	et	et	PROPN
hassl-3017	95	22	al	al	PROPN
hassl-3017	95	23	.	.	PROPN
hassl-3017	95	24	,	,	PUNCT
hassl-3017	95	25	2016	2016	NUM
hassl-3017	95	26	)	)	PUNCT
hassl-3017	95	27	and	and	CCONJ
hassl-3017	95	28	money	money	NOUN
hassl-3017	95	29	laundering	laundering	NOUN
hassl-3017	95	30	vices	vice	NOUN
hassl-3017	95	31	(	(	PUNCT
hassl-3017	95	32	muzurura	muzurura	NOUN
hassl-3017	95	33	,	,	PUNCT
hassl-3017	95	34	2020	2020	NUM
hassl-3017	95	35	)	)	PUNCT
hassl-3017	95	36	and	and	CCONJ
hassl-3017	95	37	deadweight	deadweight	NOUN
hassl-3017	95	38	losses	loss	NOUN
hassl-3017	95	39	are	be	AUX
hassl-3017	95	40	reduced	reduce	VERB
hassl-3017	95	41	(	(	PUNCT
hassl-3017	95	42	bonga	bonga	NOUN
hassl-3017	95	43	,	,	PUNCT
hassl-3017	95	44	2021	2021	NUM
hassl-3017	95	45	;	;	PUNCT
hassl-3017	95	46	brusca	brusca	NOUN
hassl-3017	95	47	,	,	PUNCT
hassl-3017	95	48	caperchione	caperchione	NOUN
hassl-3017	95	49	,	,	PUNCT
hassl-3017	95	50	cohen	cohen	PROPN
hassl-3017	95	51	,	,	PUNCT
hassl-3017	95	52	&	&	CCONJ
hassl-3017	95	53	manes	mane	NOUN
hassl-3017	95	54	-	-	PUNCT
hassl-3017	95	55	rossi	rossi	ADJ
hassl-3017	95	56	,	,	PUNCT
hassl-3017	95	57	2018	2018	NUM
hassl-3017	95	58	)	)	PUNCT
hassl-3017	95	59	.	.	PUNCT
hassl-3017	96	1	karabayev	karabayev	PROPN
hassl-3017	96	2	et	et	PROPN
hassl-3017	96	3	al	al	PROPN
hassl-3017	96	4	.	.	PROPN
hassl-3017	97	1	(	(	PUNCT
hassl-3017	97	2	2021	2021	NUM
hassl-3017	97	3	)	)	PUNCT
hassl-3017	97	4	show	show	VERB
hassl-3017	97	5	that	that	SCONJ
hassl-3017	97	6	organizational	organizational	ADJ
hassl-3017	97	7	independence	independence	NOUN
hassl-3017	97	8	permits	permit	VERB
hassl-3017	97	9	the	the	DET
hassl-3017	97	10	external	external	ADJ
hassl-3017	97	11	audit	audit	NOUN
hassl-3017	97	12	to	to	PART
hassl-3017	97	13	conduct	conduct	VERB
hassl-3017	97	14	audits	audits	NOUN
hassl-3017	97	15	without	without	ADP
hassl-3017	97	16	interference	interference	NOUN
hassl-3017	97	17	by	by	ADP
hassl-3017	97	18	the	the	DET
hassl-3017	97	19	entity	entity	NOUN
hassl-3017	97	20	being	be	AUX
hassl-3017	97	21	audited	audit	VERB
hassl-3017	97	22	.	.	PUNCT
hassl-3017	98	1	jeppesen	jeppesen	INTJ
hassl-3017	98	2	(	(	PUNCT
hassl-3017	98	3	2019	2019	NUM
hassl-3017	98	4	)	)	PUNCT
hassl-3017	98	5	concurs	concur	VERB
hassl-3017	98	6	that	that	SCONJ
hassl-3017	98	7	the	the	DET
hassl-3017	98	8	auditor	auditor	NOUN
hassl-3017	98	9	should	should	AUX
hassl-3017	98	10	have	have	VERB
hassl-3017	98	11	sufficient	sufficient	ADJ
hassl-3017	98	12	independence	independence	NOUN
hassl-3017	98	13	in	in	ADP
hassl-3017	98	14	order	order	NOUN
hassl-3017	98	15	to	to	PART
hassl-3017	98	16	conduct	conduct	VERB
hassl-3017	98	17	audits	audits	NOUN
hassl-3017	98	18	without	without	ADP
hassl-3017	98	19	government	government	NOUN
hassl-3017	98	20	interference	interference	NOUN
hassl-3017	98	21	.	.	PUNCT
hassl-3017	99	1	autonomy	autonomy	NOUN
hassl-3017	99	2	refers	refer	VERB
hassl-3017	99	3	to	to	ADP
hassl-3017	99	4	the	the	DET
hassl-3017	99	5	degree	degree	NOUN
hassl-3017	99	6	to	to	PART
hassl-3017	99	7	which	which	PRON
hassl-3017	99	8	the	the	DET
hassl-3017	99	9	sais	sais	NOUN
hassl-3017	99	10	,	,	PUNCT
hassl-3017	99	11	and	and	CCONJ
hassl-3017	99	12	ultimately	ultimately	ADV
hassl-3017	99	13	the	the	DET
hassl-3017	99	14	auditor	auditor	NOUN
hassl-3017	99	15	general	general	NOUN
hassl-3017	99	16	,	,	PUNCT
hassl-3017	99	17	decide	decide	VERB
hassl-3017	99	18	which	which	DET
hassl-3017	99	19	audits	audits	NOUN
hassl-3017	99	20	to	to	PART
hassl-3017	99	21	undertake	undertake	VERB
hassl-3017	99	22	and	and	CCONJ
hassl-3017	99	23	how	how	SCONJ
hassl-3017	99	24	to	to	PART
hassl-3017	99	25	organize	organize	VERB
hassl-3017	99	26	the	the	DET
hassl-3017	99	27	audits	audits	NOUN
hassl-3017	99	28	(	(	PUNCT
hassl-3017	99	29	brusca	brusca	NOUN
hassl-3017	99	30	et	et	NOUN
hassl-3017	99	31	al	al	PROPN
hassl-3017	99	32	.	.	PROPN
hassl-3017	99	33	,	,	PUNCT
hassl-3017	99	34	2018	2018	NUM
hassl-3017	99	35	)	)	PUNCT
hassl-3017	99	36	the	the	DET
hassl-3017	99	37	extent	extent	NOUN
hassl-3017	99	38	to	to	PART
hassl-3017	99	39	which	which	PRON
hassl-3017	99	40	the	the	DET
hassl-3017	99	41	government	government	NOUN
hassl-3017	99	42	,	,	PUNCT
hassl-3017	99	43	parliament	parliament	NOUN
hassl-3017	99	44	,	,	PUNCT
hassl-3017	99	45	schelker	schelker	NOUN
hassl-3017	99	46	and	and	CCONJ
hassl-3017	99	47	eichenberger	eichenberger	NOUN
hassl-3017	99	48	(	(	PUNCT
hassl-3017	99	49	2010	2010	NUM
hassl-3017	99	50	)	)	PUNCT
hassl-3017	99	51	reveal	reveal	VERB
hassl-3017	99	52	that	that	SCONJ
hassl-3017	99	53	when	when	SCONJ
hassl-3017	99	54	the	the	DET
hassl-3017	99	55	independence	independence	NOUN
hassl-3017	99	56	of	of	ADP
hassl-3017	99	57	sai	sai	PROPN
hassl-3017	99	58	is	be	AUX
hassl-3017	99	59	increased	increase	VERB
hassl-3017	99	60	,	,	PUNCT
hassl-3017	99	61	tax	tax	NOUN
hassl-3017	99	62	rates	rate	NOUN
hassl-3017	99	63	,	,	PUNCT
hassl-3017	99	64	tax	tax	NOUN
hassl-3017	99	65	burden	burden	NOUN
hassl-3017	99	66	and	and	CCONJ
hassl-3017	99	67	public	public	ADJ
hassl-3017	99	68	expenditure	expenditure	NOUN
hassl-3017	99	69	decreases	decrease	VERB
hassl-3017	99	70	.	.	PUNCT
hassl-3017	100	1	however	however	ADV
hassl-3017	100	2	,	,	PUNCT
hassl-3017	100	3	blume	blume	PROPN
hassl-3017	100	4	and	and	CCONJ
hassl-3017	100	5	voigt	voigt	PROPN
hassl-3017	100	6	(	(	PUNCT
hassl-3017	100	7	2011	2011	NUM
hassl-3017	100	8	)	)	PUNCT
hassl-3017	100	9	in	in	ADP
hassl-3017	100	10	a	a	DET
hassl-3017	100	11	study	study	NOUN
hassl-3017	100	12	of	of	ADP
hassl-3017	100	13	south	south	PROPN
hassl-3017	100	14	africa	africa	PROPN
hassl-3017	100	15	show	show	VERB
hassl-3017	100	16	no	no	DET
hassl-3017	100	17	major	major	ADJ
hassl-3017	100	18	humanities	humanity	NOUN
hassl-3017	100	19	and	and	CCONJ
hassl-3017	100	20	social	social	ADJ
hassl-3017	100	21	sciences	science	NOUN
hassl-3017	100	22	letters	letter	NOUN
hassl-3017	100	23	,	,	PUNCT
hassl-3017	100	24	2022	2022	NUM
hassl-3017	100	25	,	,	PUNCT
hassl-3017	100	26	10(3	10(3	NUM
hassl-3017	100	27	):	):	PUNCT
hassl-3017	100	28	223	223	NUM
hassl-3017	100	29	-	-	SYM
hassl-3017	100	30	237	237	NUM
hassl-3017	100	31	227	227	NUM
hassl-3017	100	32	©	©	PROPN
hassl-3017	100	33	2022	2022	NUM
hassl-3017	100	34	conscientia	conscientia	PROPN
hassl-3017	100	35	beam	beam	PROPN
hassl-3017	100	36	.	.	PUNCT
hassl-3017	101	1	all	all	DET
hassl-3017	101	2	rights	right	NOUN
hassl-3017	101	3	reserved	reserve	VERB
hassl-3017	101	4	.	.	PUNCT
hassl-3017	102	1	relationship	relationship	NOUN
hassl-3017	102	2	between	between	ADP
hassl-3017	102	3	sai	sai	PROPN
hassl-3017	102	4	’s	’s	PART
hassl-3017	102	5	independence	independence	NOUN
hassl-3017	102	6	and	and	CCONJ
hassl-3017	102	7	fiscal	fiscal	ADJ
hassl-3017	102	8	policy	policy	NOUN
hassl-3017	102	9	,	,	PUNCT
hassl-3017	102	10	government	government	NOUN
hassl-3017	102	11	effectiveness	effectiveness	NOUN
hassl-3017	102	12	and	and	CCONJ
hassl-3017	102	13	national	national	ADJ
hassl-3017	102	14	productivity	productivity	NOUN
hassl-3017	102	15	.	.	PUNCT
hassl-3017	103	1	sais	sais	PROPN
hassl-3017	103	2	contribute	contribute	VERB
hassl-3017	103	3	to	to	ADP
hassl-3017	103	4	good	good	ADJ
hassl-3017	103	5	governance	governance	NOUN
hassl-3017	103	6	,	,	PUNCT
hassl-3017	103	7	transparency	transparency	NOUN
hassl-3017	103	8	,	,	PUNCT
hassl-3017	103	9	and	and	CCONJ
hassl-3017	103	10	accountability	accountability	NOUN
hassl-3017	103	11	by	by	ADP
hassl-3017	103	12	providing	provide	VERB
hassl-3017	103	13	credible	credible	ADJ
hassl-3017	103	14	and	and	CCONJ
hassl-3017	103	15	timely	timely	ADJ
hassl-3017	103	16	audit	audit	NOUN
hassl-3017	103	17	results	result	NOUN
hassl-3017	103	18	to	to	ADP
hassl-3017	103	19	legislatures	legislature	NOUN
hassl-3017	103	20	,	,	PUNCT
hassl-3017	103	21	government	government	NOUN
hassl-3017	103	22	,	,	PUNCT
hassl-3017	103	23	civil	civil	ADJ
hassl-3017	103	24	society	society	NOUN
hassl-3017	103	25	,	,	PUNCT
hassl-3017	103	26	and	and	CCONJ
hassl-3017	103	27	the	the	DET
hassl-3017	103	28	general	general	ADJ
hassl-3017	103	29	public	public	NOUN
hassl-3017	103	30	(	(	PUNCT
hassl-3017	103	31	ahlbäck	ahlbäck	PROPN
hassl-3017	103	32	&	&	CCONJ
hassl-3017	103	33	bringselius	bringselius	PROPN
hassl-3017	103	34	,	,	PUNCT
hassl-3017	103	35	2015	2015	NUM
hassl-3017	103	36	;	;	PUNCT
hassl-3017	103	37	hay	hay	PROPN
hassl-3017	103	38	&	&	CCONJ
hassl-3017	103	39	cordery	cordery	NOUN
hassl-3017	103	40	,	,	PUNCT
hassl-3017	103	41	2021	2021	NUM
hassl-3017	103	42	;	;	PUNCT
hassl-3017	103	43	machinjike	machinjike	ADJ
hassl-3017	103	44	,	,	PUNCT
hassl-3017	103	45	bonga	bonga	PROPN
hassl-3017	103	46	,	,	PUNCT
hassl-3017	103	47	&	&	CCONJ
hassl-3017	103	48	hundi	hundi	NOUN
hassl-3017	103	49	,	,	PUNCT
hassl-3017	103	50	2021	2021	NUM
hassl-3017	103	51	)	)	PUNCT
hassl-3017	103	52	.	.	PUNCT
hassl-3017	104	1	various	various	ADJ
hassl-3017	104	2	stakeholders	stakeholder	NOUN
hassl-3017	104	3	expect	expect	VERB
hassl-3017	104	4	public	public	ADJ
hassl-3017	104	5	sector	sector	NOUN
hassl-3017	104	6	entities	entity	NOUN
hassl-3017	104	7	to	to	PART
hassl-3017	104	8	deliver	deliver	VERB
hassl-3017	104	9	and	and	CCONJ
hassl-3017	104	10	report	report	VERB
hassl-3017	104	11	against	against	ADP
hassl-3017	104	12	many	many	ADJ
hassl-3017	104	13	goals	goal	NOUN
hassl-3017	104	14	that	that	PRON
hassl-3017	104	15	include	include	VERB
hassl-3017	104	16	effective	effective	ADJ
hassl-3017	104	17	and	and	CCONJ
hassl-3017	104	18	efficient	efficient	ADJ
hassl-3017	104	19	delivery	delivery	NOUN
hassl-3017	104	20	of	of	ADP
hassl-3017	104	21	social	social	ADJ
hassl-3017	104	22	outcomes	outcome	NOUN
hassl-3017	104	23	,	,	PUNCT
hassl-3017	104	24	fairness	fairness	NOUN
hassl-3017	104	25	and	and	CCONJ
hassl-3017	104	26	justice	justice	NOUN
hassl-3017	104	27	(	(	PUNCT
hassl-3017	104	28	hartley	hartley	PROPN
hassl-3017	104	29	et	et	PROPN
hassl-3017	104	30	al	al	PROPN
hassl-3017	104	31	.	.	PROPN
hassl-3017	104	32	,	,	PUNCT
hassl-3017	104	33	2017	2017	NUM
hassl-3017	104	34	)	)	PUNCT
hassl-3017	104	35	.	.	PUNCT
hassl-3017	105	1	empirical	empirical	ADJ
hassl-3017	105	2	literature	literature	NOUN
hassl-3017	105	3	cites	cite	VERB
hassl-3017	105	4	several	several	ADJ
hassl-3017	105	5	challenges	challenge	NOUN
hassl-3017	105	6	that	that	PRON
hassl-3017	105	7	impinge	impinge	VERB
hassl-3017	105	8	on	on	ADP
hassl-3017	105	9	sais	sais	PROPN
hassl-3017	105	10	contribution	contribution	NOUN
hassl-3017	105	11	to	to	ADP
hassl-3017	105	12	public	public	ADJ
hassl-3017	105	13	finance	finance	NOUN
hassl-3017	105	14	management	management	NOUN
hassl-3017	105	15	including	include	VERB
hassl-3017	105	16	;	;	PUNCT
hassl-3017	105	17	undue	undue	ADJ
hassl-3017	105	18	political	political	ADJ
hassl-3017	105	19	influence	influence	NOUN
hassl-3017	105	20	affecting	affect	VERB
hassl-3017	105	21	functional	functional	ADJ
hassl-3017	105	22	independence	independence	NOUN
hassl-3017	105	23	,	,	PUNCT
hassl-3017	105	24	restricted	restrict	VERB
hassl-3017	105	25	access	access	NOUN
hassl-3017	105	26	to	to	ADP
hassl-3017	105	27	information	information	NOUN
hassl-3017	105	28	required	require	VERB
hassl-3017	105	29	to	to	PART
hassl-3017	105	30	perform	perform	VERB
hassl-3017	105	31	effective	effective	ADJ
hassl-3017	105	32	external	external	ADJ
hassl-3017	105	33	audits	audit	NOUN
hassl-3017	105	34	;	;	PUNCT
hassl-3017	105	35	lacking	lack	VERB
hassl-3017	105	36	the	the	DET
hassl-3017	105	37	ability	ability	NOUN
hassl-3017	105	38	to	to	PART
hassl-3017	105	39	enforce	enforce	VERB
hassl-3017	105	40	compliance	compliance	NOUN
hassl-3017	105	41	with	with	ADP
hassl-3017	105	42	auditing	auditing	NOUN
hassl-3017	105	43	findings	finding	NOUN
hassl-3017	105	44	and	and	CCONJ
hassl-3017	105	45	recommendations	recommendation	NOUN
hassl-3017	105	46	,	,	PUNCT
hassl-3017	105	47	inadequate	inadequate	ADJ
hassl-3017	105	48	budget	budget	NOUN
hassl-3017	105	49	to	to	PART
hassl-3017	105	50	fund	fund	VERB
hassl-3017	105	51	audit	audit	NOUN
hassl-3017	105	52	plans	plan	NOUN
hassl-3017	105	53	and	and	CCONJ
hassl-3017	105	54	salaries	salary	NOUN
hassl-3017	105	55	,	,	PUNCT
hassl-3017	105	56	lack	lack	NOUN
hassl-3017	105	57	of	of	ADP
hassl-3017	105	58	relevant	relevant	ADJ
hassl-3017	105	59	professional	professional	ADJ
hassl-3017	105	60	competencies	competency	NOUN
hassl-3017	105	61	required	require	VERB
hassl-3017	105	62	for	for	ADP
hassl-3017	105	63	effective	effective	ADJ
hassl-3017	105	64	auditing	auditing	NOUN
hassl-3017	105	65	,	,	PUNCT
hassl-3017	105	66	and	and	CCONJ
hassl-3017	105	67	weak	weak	ADJ
hassl-3017	105	68	interactions	interaction	NOUN
hassl-3017	105	69	with	with	ADP
hassl-3017	105	70	parliament	parliament	NOUN
hassl-3017	105	71	(	(	PUNCT
hassl-3017	105	72	bonga	bonga	PROPN
hassl-3017	105	73	,	,	PUNCT
hassl-3017	105	74	2021	2021	NUM
hassl-3017	105	75	;	;	PUNCT
hassl-3017	105	76	brusca	brusca	NOUN
hassl-3017	105	77	et	et	PROPN
hassl-3017	105	78	al	al	PROPN
hassl-3017	105	79	.	.	PROPN
hassl-3017	105	80	,	,	PUNCT
hassl-3017	105	81	2018	2018	NUM
hassl-3017	105	82	;	;	PUNCT
hassl-3017	105	83	gramling	gramle	VERB
hassl-3017	105	84	&	&	CCONJ
hassl-3017	105	85	schneider	schneider	NOUN
hassl-3017	105	86	,	,	PUNCT
hassl-3017	105	87	2018	2018	NUM
hassl-3017	105	88	;	;	PUNCT
hassl-3017	105	89	world	world	PROPN
hassl-3017	105	90	bank	bank	PROPN
hassl-3017	105	91	,	,	PUNCT
hassl-3017	105	92	2020	2020	NUM
hassl-3017	105	93	)	)	PUNCT
hassl-3017	105	94	.	.	PUNCT
hassl-3017	106	1	4	4	X
hassl-3017	106	2	.	.	X
hassl-3017	106	3	conceptual	conceptual	ADJ
hassl-3017	106	4	framework	framework	PROPN
hassl-3017	106	5	development	development	NOUN
hassl-3017	106	6	the	the	DET
hassl-3017	106	7	research	research	NOUN
hassl-3017	106	8	departs	depart	VERB
hassl-3017	106	9	from	from	ADP
hassl-3017	106	10	qualitative	qualitative	ADJ
hassl-3017	106	11	research	research	NOUN
hassl-3017	106	12	approaches	approach	NOUN
hassl-3017	106	13	and	and	CCONJ
hassl-3017	106	14	ordinary	ordinary	ADJ
hassl-3017	106	15	least	least	ADJ
hassl-3017	106	16	regression	regression	NOUN
hassl-3017	106	17	equations	equation	NOUN
hassl-3017	106	18	by	by	ADP
hassl-3017	106	19	adopting	adopt	VERB
hassl-3017	106	20	structural	structural	ADJ
hassl-3017	106	21	equation	equation	NOUN
hassl-3017	106	22	modelling	modelling	NOUN
hassl-3017	106	23	(	(	PUNCT
hassl-3017	106	24	sem	sem	NOUN
hassl-3017	106	25	)	)	PUNCT
hassl-3017	106	26	.	.	PUNCT
hassl-3017	107	1	sem	sem	PROPN
hassl-3017	107	2	allows	allow	VERB
hassl-3017	107	3	for	for	ADP
hassl-3017	107	4	the	the	DET
hassl-3017	107	5	simultaneous	simultaneous	ADJ
hassl-3017	107	6	tests	test	NOUN
hassl-3017	107	7	of	of	ADP
hassl-3017	107	8	complex	complex	ADJ
hassl-3017	107	9	and	and	CCONJ
hassl-3017	107	10	multidimensional	multidimensional	ADJ
hassl-3017	107	11	relationships	relationship	NOUN
hassl-3017	107	12	as	as	SCONJ
hassl-3017	107	13	envisaged	envisage	VERB
hassl-3017	107	14	in	in	ADP
hassl-3017	107	15	this	this	DET
hassl-3017	107	16	paper	paper	NOUN
hassl-3017	107	17	.	.	PUNCT
hassl-3017	108	1	compared	compare	VERB
hassl-3017	108	2	with	with	ADP
hassl-3017	108	3	probabilistic	probabilistic	ADJ
hassl-3017	108	4	and	and	CCONJ
hassl-3017	108	5	liner	liner	NOUN
hassl-3017	108	6	regression	regression	NOUN
hassl-3017	108	7	models	model	NOUN
hassl-3017	108	8	where	where	SCONJ
hassl-3017	108	9	constructs	construct	NOUN
hassl-3017	108	10	may	may	AUX
hassl-3017	108	11	be	be	AUX
hassl-3017	108	12	represented	represent	VERB
hassl-3017	108	13	with	with	ADP
hassl-3017	108	14	only	only	ADV
hassl-3017	108	15	one	one	NUM
hassl-3017	108	16	measure	measure	NOUN
hassl-3017	108	17	and	and	CCONJ
hassl-3017	108	18	measurement	measurement	NOUN
hassl-3017	108	19	error	error	NOUN
hassl-3017	108	20	is	be	AUX
hassl-3017	108	21	not	not	PART
hassl-3017	108	22	modelled	model	VERB
hassl-3017	108	23	,	,	PUNCT
hassl-3017	108	24	a	a	DET
hassl-3017	108	25	sem	sem	NOUN
hassl-3017	108	26	allows	allow	VERB
hassl-3017	108	27	for	for	ADP
hassl-3017	108	28	the	the	DET
hassl-3017	108	29	use	use	NOUN
hassl-3017	108	30	of	of	ADP
hassl-3017	108	31	multiple	multiple	ADJ
hassl-3017	108	32	measures	measure	NOUN
hassl-3017	108	33	to	to	PART
hassl-3017	108	34	represent	represent	VERB
hassl-3017	108	35	constructs	construct	NOUN
hassl-3017	108	36	and	and	CCONJ
hassl-3017	108	37	,	,	PUNCT
hassl-3017	108	38	also	also	ADV
hassl-3017	108	39	address	address	VERB
hassl-3017	108	40	the	the	DET
hassl-3017	108	41	issue	issue	NOUN
hassl-3017	108	42	of	of	ADP
hassl-3017	108	43	measure	measure	NOUN
hassl-3017	108	44	-	-	PUNCT
hassl-3017	108	45	specific	specific	ADJ
hassl-3017	108	46	error	error	NOUN
hassl-3017	108	47	.	.	PUNCT
hassl-3017	109	1	in	in	ADP
hassl-3017	109	2	turn	turn	NOUN
hassl-3017	109	3	,	,	PUNCT
hassl-3017	109	4	this	this	PRON
hassl-3017	109	5	has	have	VERB
hassl-3017	109	6	the	the	DET
hassl-3017	109	7	advantage	advantage	NOUN
hassl-3017	109	8	that	that	SCONJ
hassl-3017	109	9	it	it	PRON
hassl-3017	109	10	allows	allow	VERB
hassl-3017	109	11	the	the	DET
hassl-3017	109	12	research	research	NOUN
hassl-3017	109	13	to	to	PART
hassl-3017	109	14	establish	establish	VERB
hassl-3017	109	15	the	the	DET
hassl-3017	109	16	construct	construct	NOUN
hassl-3017	109	17	validity	validity	NOUN
hassl-3017	109	18	of	of	ADP
hassl-3017	109	19	factors	factor	NOUN
hassl-3017	109	20	where	where	SCONJ
hassl-3017	109	21	there	there	PRON
hassl-3017	109	22	are	be	VERB
hassl-3017	109	23	many	many	ADJ
hassl-3017	109	24	hypotheses	hypothesis	NOUN
hassl-3017	109	25	.	.	PUNCT
hassl-3017	110	1	starting	start	VERB
hassl-3017	110	2	from	from	ADP
hassl-3017	110	3	a	a	DET
hassl-3017	110	4	simple	simple	ADJ
hassl-3017	110	5	univariate	univariate	ADJ
hassl-3017	110	6	linear	linear	ADJ
hassl-3017	110	7	equation	equation	NOUN
hassl-3017	110	8	1	1	NUM
hassl-3017	110	9	:	:	PUNCT
hassl-3017	110	10	𝑁𝐷	𝑁𝐷	PROPN
hassl-3017	110	11	=	=	SYM
hassl-3017	110	12	𝑓(𝑋	𝑓(𝑋	PROPN
hassl-3017	110	13	)	)	PUNCT
hassl-3017	110	14	(	(	PUNCT
hassl-3017	110	15	1	1	X
hassl-3017	110	16	)	)	PUNCT
hassl-3017	110	17	where	where	SCONJ
hassl-3017	110	18	nd	nd	NOUN
hassl-3017	110	19	is	be	AUX
hassl-3017	110	20	some	some	DET
hassl-3017	110	21	measure	measure	NOUN
hassl-3017	110	22	of	of	ADP
hassl-3017	110	23	national	national	ADJ
hassl-3017	110	24	development	development	NOUN
hassl-3017	110	25	(	(	PUNCT
hassl-3017	110	26	nd	nd	NOUN
hassl-3017	110	27	)	)	PUNCT
hassl-3017	110	28	and	and	CCONJ
hassl-3017	110	29	x	x	X
hassl-3017	110	30	is	be	AUX
hassl-3017	110	31	a	a	DET
hassl-3017	110	32	vector	vector	NOUN
hassl-3017	110	33	of	of	ADP
hassl-3017	110	34	aggregated	aggregate	VERB
hassl-3017	110	35	determinants	determinant	NOUN
hassl-3017	110	36	of	of	ADP
hassl-3017	110	37	national	national	ADJ
hassl-3017	110	38	developments	development	NOUN
hassl-3017	110	39	such	such	ADJ
hassl-3017	110	40	as	as	ADP
hassl-3017	110	41	sound	sound	ADJ
hassl-3017	110	42	public	public	ADJ
hassl-3017	110	43	finance	finance	NOUN
hassl-3017	110	44	management	management	NOUN
hassl-3017	110	45	(	(	PUNCT
hassl-3017	110	46	spf	spf	NOUN
hassl-3017	110	47	)	)	PUNCT
hassl-3017	110	48	and	and	CCONJ
hassl-3017	110	49	effective	effective	ADJ
hassl-3017	110	50	office	office	NOUN
hassl-3017	110	51	of	of	ADP
hassl-3017	110	52	the	the	DET
hassl-3017	110	53	auditor	auditor	NOUN
hassl-3017	110	54	general	general	NOUN
hassl-3017	110	55	(	(	PUNCT
hassl-3017	110	56	oagz	oagz	PROPN
hassl-3017	110	57	)	)	PUNCT
hassl-3017	110	58	.	.	PUNCT
hassl-3017	111	1	we	we	PRON
hassl-3017	111	2	can	can	AUX
hassl-3017	111	3	therefore	therefore	ADV
hassl-3017	111	4	regroup	regroup	VERB
hassl-3017	111	5	the	the	DET
hassl-3017	111	6	elements	element	NOUN
hassl-3017	111	7	of	of	ADP
hassl-3017	111	8	the	the	DET
hassl-3017	111	9	vector	vector	NOUN
hassl-3017	111	10	x	x	PUNCT
hassl-3017	111	11	into	into	ADP
hassl-3017	111	12	sub	sub	ADJ
hassl-3017	111	13	-	-	ADJ
hassl-3017	111	14	sectoral	sectoral	ADJ
hassl-3017	111	15	vectors	vector	NOUN
hassl-3017	111	16	as	as	SCONJ
hassl-3017	111	17	shown	show	VERB
hassl-3017	111	18	in	in	ADP
hassl-3017	111	19	equation	equation	NOUN
hassl-3017	111	20	2	2	NUM
hassl-3017	111	21	:	:	PUNCT
hassl-3017	111	22	𝑁𝐷	𝑁𝐷	PROPN
hassl-3017	111	23	=	=	SYM
hassl-3017	111	24	𝑓(𝑃𝐹𝑀	𝑓(𝑃𝐹𝑀	PROPN
hassl-3017	111	25	,	,	PUNCT
hassl-3017	111	26	𝑆𝐴𝐼	𝑆𝐴𝐼	PROPN
hassl-3017	111	27	)	)	PUNCT
hassl-3017	111	28	(	(	PUNCT
hassl-3017	111	29	2	2	X
hassl-3017	111	30	)	)	PUNCT
hassl-3017	111	31	transforming	transform	VERB
hassl-3017	111	32	equation	equation	NOUN
hassl-3017	111	33	2	2	NUM
hassl-3017	111	34	into	into	ADP
hassl-3017	111	35	a	a	DET
hassl-3017	111	36	cobb	cobb	PROPN
hassl-3017	111	37	douglas	douglas	PROPN
hassl-3017	111	38	equation	equation	PROPN
hassl-3017	111	39	3	3	X
hassl-3017	111	40	.	.	PUNCT
hassl-3017	112	1	𝑁𝐷	𝑁𝐷	PROPN
hassl-3017	112	2	=	=	SYM
hassl-3017	112	3	∀σ𝑆𝑃𝐹𝑀𝛽σ𝑆𝐴𝐼𝜙	∀σ𝑆𝑃𝐹𝑀𝛽σ𝑆𝐴𝐼𝜙	NOUN
hassl-3017	112	4	(	(	PUNCT
hassl-3017	112	5	3	3	NUM
hassl-3017	112	6	)	)	PUNCT
hassl-3017	112	7	where	where	SCONJ
hassl-3017	112	8	β	β	X
hassl-3017	112	9	,	,	PUNCT
hassl-3017	112	10	ϕ	ϕ	NOUN
hassl-3017	112	11	and	and	CCONJ
hassl-3017	112	12	𝜌	𝜌	NOUN
hassl-3017	112	13	are	be	AUX
hassl-3017	112	14	elasticities	elasticity	NOUN
hassl-3017	112	15	∀	∀	NOUN
hassl-3017	112	16	measures	measure	NOUN
hassl-3017	112	17	initial	initial	ADJ
hassl-3017	112	18	national	national	ADJ
hassl-3017	112	19	development	development	NOUN
hassl-3017	112	20	if	if	SCONJ
hassl-3017	112	21	the	the	DET
hassl-3017	112	22	country	country	NOUN
hassl-3017	112	23	has	have	VERB
hassl-3017	112	24	an	an	DET
hassl-3017	112	25	effective	effective	ADJ
hassl-3017	112	26	supreme	supreme	ADJ
hassl-3017	112	27	audit	audit	NOUN
hassl-3017	112	28	institution	institution	NOUN
hassl-3017	112	29	and	and	CCONJ
hassl-3017	112	30	sound	sound	VERB
hassl-3017	112	31	public	public	ADJ
hassl-3017	112	32	finance	finance	NOUN
hassl-3017	112	33	management	management	NOUN
hassl-3017	112	34	.	.	PUNCT
hassl-3017	113	1	we	we	PRON
hassl-3017	113	2	can	can	AUX
hassl-3017	113	3	further	far	ADV
hassl-3017	113	4	disaggregate	disaggregate	VERB
hassl-3017	113	5	equation	equation	NOUN
hassl-3017	113	6	3	3	NUM
hassl-3017	113	7	to	to	PART
hassl-3017	113	8	be	be	AUX
hassl-3017	113	9	represented	represent	VERB
hassl-3017	113	10	by	by	ADP
hassl-3017	113	11	variables	variable	NOUN
hassl-3017	113	12	such	such	ADJ
hassl-3017	113	13	as	as	ADP
hassl-3017	113	14	:	:	PUNCT
hassl-3017	113	15	financial	financial	ADJ
hassl-3017	113	16	accountability	accountability	NOUN
hassl-3017	113	17	(	(	PUNCT
hassl-3017	113	18	fin	fin	NOUN
hassl-3017	113	19	)	)	PUNCT
hassl-3017	113	20	,	,	PUNCT
hassl-3017	113	21	independence	independence	NOUN
hassl-3017	113	22	(	(	PUNCT
hassl-3017	113	23	ind	ind	NOUN
hassl-3017	113	24	)	)	PUNCT
hassl-3017	113	25	,	,	PUNCT
hassl-3017	113	26	sanctions	sanction	NOUN
hassl-3017	113	27	(	(	PUNCT
hassl-3017	113	28	san	san	PROPN
hassl-3017	113	29	)	)	PUNCT
hassl-3017	113	30	,	,	PUNCT
hassl-3017	113	31	ethical	ethical	ADJ
hassl-3017	113	32	leadership	leadership	NOUN
hassl-3017	113	33	(	(	PUNCT
hassl-3017	113	34	ethl	ethl	PROPN
hassl-3017	113	35	)	)	PUNCT
hassl-3017	113	36	,	,	PUNCT
hassl-3017	113	37	transparency	transparency	NOUN
hassl-3017	113	38	(	(	PUNCT
hassl-3017	113	39	tra	tra	NOUN
hassl-3017	113	40	)	)	PUNCT
hassl-3017	113	41	,	,	PUNCT
hassl-3017	113	42	stakeholder	stakeholder	NOUN
hassl-3017	113	43	management	management	NOUN
hassl-3017	113	44	(	(	PUNCT
hassl-3017	113	45	shm	shm	NOUN
hassl-3017	113	46	)	)	PUNCT
hassl-3017	113	47	and	and	CCONJ
hassl-3017	113	48	public	public	ADJ
hassl-3017	113	49	value	value	NOUN
hassl-3017	113	50	of	of	ADP
hassl-3017	113	51	audits	audits	NOUN
hassl-3017	113	52	(	(	PUNCT
hassl-3017	113	53	pubv	pubv	PROPN
hassl-3017	113	54	)	)	PUNCT
hassl-3017	113	55	effectiveness	effectiveness	NOUN
hassl-3017	113	56	of	of	ADP
hassl-3017	113	57	the	the	DET
hassl-3017	113	58	office	office	NOUN
hassl-3017	113	59	of	of	ADP
hassl-3017	113	60	the	the	DET
hassl-3017	113	61	auditor	auditor	NOUN
hassl-3017	113	62	general	general	NOUN
hassl-3017	113	63	(	(	PUNCT
hassl-3017	113	64	eoagz	eoagz	PROPN
hassl-3017	113	65	)	)	PUNCT
hassl-3017	113	66	.	.	PUNCT
hassl-3017	114	1	sems	sem	NOUN
hassl-3017	114	2	have	have	VERB
hassl-3017	114	3	latent	latent	NOUN
hassl-3017	114	4	variables	variable	NOUN
hassl-3017	114	5	that	that	PRON
hassl-3017	114	6	are	be	AUX
hassl-3017	114	7	important	important	ADJ
hassl-3017	114	8	to	to	ADP
hassl-3017	114	9	a	a	DET
hassl-3017	114	10	model	model	NOUN
hassl-3017	114	11	,	,	PUNCT
hassl-3017	114	12	and	and	CCONJ
hassl-3017	114	13	observed	observed	ADJ
hassl-3017	114	14	variables	variable	NOUN
hassl-3017	114	15	are	be	AUX
hassl-3017	114	16	part	part	NOUN
hassl-3017	114	17	of	of	ADP
hassl-3017	114	18	the	the	DET
hassl-3017	114	19	analysis	analysis	NOUN
hassl-3017	114	20	.	.	PUNCT
hassl-3017	115	1	in	in	ADP
hassl-3017	115	2	this	this	DET
hassl-3017	115	3	regard	regard	NOUN
hassl-3017	115	4	,	,	PUNCT
hassl-3017	115	5	the	the	DET
hassl-3017	115	6	latent	latent	NOUN
hassl-3017	115	7	were	be	AUX
hassl-3017	115	8	conveniently	conveniently	ADV
hassl-3017	115	9	divided	divide	VERB
hassl-3017	115	10	into	into	ADP
hassl-3017	115	11	two	two	NUM
hassl-3017	115	12	parts	part	NOUN
hassl-3017	115	13	;	;	PUNCT
hassl-3017	115	14	the	the	DET
hassl-3017	115	15	latent	latent	NOUN
hassl-3017	115	16	variable	variable	NOUN
hassl-3017	115	17	and	and	CCONJ
hassl-3017	115	18	the	the	DET
hassl-3017	115	19	measurement	measurement	NOUN
hassl-3017	115	20	model	model	NOUN
hassl-3017	115	21	as	as	SCONJ
hassl-3017	115	22	shown	show	VERB
hassl-3017	115	23	in	in	ADP
hassl-3017	115	24	equation	equation	NOUN
hassl-3017	115	25	4	4	NUM
hassl-3017	115	26	:	:	PUNCT
hassl-3017	115	27	𝜂𝑖	𝜂𝑖	X
hassl-3017	115	28	=	=	SYM
hassl-3017	115	29	𝛼𝜂	𝛼𝜂	PROPN
hassl-3017	116	1	+	+	CCONJ
hassl-3017	116	2	β𝜂𝑖	β𝜂𝑖	ADV
hassl-3017	116	3	+	+	NUM
hassl-3017	116	4	γ𝜉𝑖	γ𝜉𝑖	NOUN
hassl-3017	116	5	+	+	CCONJ
hassl-3017	116	6	𝜁𝑖	𝜁𝑖	PROPN
hassl-3017	116	7	(	(	PUNCT
hassl-3017	116	8	4	4	NUM
hassl-3017	116	9	)	)	PUNCT
hassl-3017	116	10	where	where	SCONJ
hassl-3017	116	11	𝜂𝑖	𝜂𝑖	PRON
hassl-3017	116	12	represent	represent	VERB
hassl-3017	116	13	a	a	DET
hassl-3017	116	14	vector	vector	NOUN
hassl-3017	116	15	of	of	ADP
hassl-3017	116	16	latent	latent	NOUN
hassl-3017	116	17	endogenous	endogenous	ADJ
hassl-3017	116	18	variables	variable	NOUN
hassl-3017	116	19	for	for	ADP
hassl-3017	116	20	unit	unit	NOUN
hassl-3017	116	21	i	i	PRON
hassl-3017	116	22	,	,	PUNCT
hassl-3017	116	23	𝛼𝜂	𝛼𝜂	PROPN
hassl-3017	116	24	is	be	AUX
hassl-3017	116	25	a	a	DET
hassl-3017	116	26	vector	vector	NOUN
hassl-3017	116	27	of	of	ADP
hassl-3017	116	28	intercept	intercept	NOUN
hassl-3017	116	29	terms	term	NOUN
hassl-3017	116	30	for	for	ADP
hassl-3017	116	31	the	the	DET
hassl-3017	116	32	equation	equation	NOUN
hassl-3017	116	33	.	.	PUNCT
hassl-3017	117	1	b	b	NOUN
hassl-3017	117	2	represents	represent	VERB
hassl-3017	117	3	the	the	DET
hassl-3017	117	4	matrix	matrix	NOUN
hassl-3017	117	5	of	of	ADP
hassl-3017	117	6	coefficients	coefficient	NOUN
hassl-3017	117	7	giving	give	VERB
hassl-3017	117	8	the	the	DET
hassl-3017	117	9	expected	expect	VERB
hassl-3017	117	10	effects	effect	NOUN
hassl-3017	117	11	of	of	ADP
hassl-3017	117	12	the	the	DET
hassl-3017	117	13	latent	latent	NOUN
hassl-3017	117	14	endogenous	endogenous	ADJ
hassl-3017	117	15	variables	variable	NOUN
hassl-3017	117	16	(	(	PUNCT
hassl-3017	117	17	𝜂	𝜂	NOUN
hassl-3017	117	18	)	)	PUNCT
hassl-3017	117	19	on	on	ADP
hassl-3017	117	20	each	each	DET
hassl-3017	117	21	other	other	ADJ
hassl-3017	117	22	,	,	PUNCT
hassl-3017	117	23	𝜉𝑖	𝜉𝑖	PROPN
hassl-3017	117	24	is	be	AUX
hassl-3017	117	25	the	the	DET
hassl-3017	117	26	vector	vector	NOUN
hassl-3017	117	27	of	of	ADP
hassl-3017	117	28	latent	latent	NOUN
hassl-3017	117	29	exogenous	exogenous	ADJ
hassl-3017	117	30	variables	variable	NOUN
hassl-3017	117	31	such	such	ADJ
hassl-3017	117	32	as	as	ADP
hassl-3017	117	33	financial	financial	ADJ
hassl-3017	117	34	accountability	accountability	NOUN
hassl-3017	117	35	,	,	PUNCT
hassl-3017	117	36	transparency	transparency	NOUN
hassl-3017	117	37	and	and	CCONJ
hassl-3017	117	38	independence	independence	NOUN
hassl-3017	117	39	,	,	PUNCT
hassl-3017	117	40	γ	γ	X
hassl-3017	117	41	is	be	AUX
hassl-3017	117	42	the	the	DET
hassl-3017	117	43	coefficient	coefficient	NOUN
hassl-3017	117	44	matrix	matrix	NOUN
hassl-3017	117	45	giving	give	VERB
hassl-3017	117	46	the	the	DET
hassl-3017	117	47	expected	expect	VERB
hassl-3017	117	48	effects	effect	NOUN
hassl-3017	117	49	of	of	ADP
hassl-3017	117	50	the	the	DET
hassl-3017	117	51	latent	latent	NOUN
hassl-3017	117	52	exogenous	exogenous	ADJ
hassl-3017	117	53	variables	variable	NOUN
hassl-3017	117	54	on	on	ADP
hassl-3017	117	55	the	the	DET
hassl-3017	117	56	latent	latent	NOUN
hassl-3017	117	57	endogenous	endogenous	ADJ
hassl-3017	117	58	variables(𝜂	variables(𝜂	NOUN
hassl-3017	117	59	)	)	PUNCT
hassl-3017	117	60	and	and	CCONJ
hassl-3017	117	61	,	,	PUNCT
hassl-3017	117	62	𝜁𝑖	𝜁𝑖	PROPN
hassl-3017	117	63	is	be	AUX
hassl-3017	117	64	white	white	ADJ
hassl-3017	117	65	noise	noise	NOUN
hassl-3017	117	66	disturbances	disturbance	NOUN
hassl-3017	117	67	.	.	PUNCT
hassl-3017	118	1	the	the	DET
hassl-3017	118	2	subscript	subscript	NOUN
hassl-3017	118	3	i	i	PRON
hassl-3017	118	4	in	in	ADP
hassl-3017	118	5	equation	equation	NOUN
hassl-3017	118	6	4	4	NUM
hassl-3017	118	7	indexes	index	NOUN
hassl-3017	118	8	the	the	DET
hassl-3017	118	9	ith	ith	PROPN
hassl-3017	118	10	case	case	NOUN
hassl-3017	118	11	in	in	ADP
hassl-3017	118	12	the	the	DET
hassl-3017	118	13	sample	sample	NOUN
hassl-3017	118	14	.	.	PUNCT
hassl-3017	119	1	the	the	DET
hassl-3017	119	2	latent	latent	NOUN
hassl-3017	119	3	variables	variable	NOUN
hassl-3017	119	4	reflect	reflect	VERB
hassl-3017	119	5	our	our	PRON
hassl-3017	119	6	hypotheses	hypothesis	NOUN
hassl-3017	119	7	.	.	PUNCT
hassl-3017	120	1	the	the	DET
hassl-3017	120	2	measurement	measurement	NOUN
hassl-3017	120	3	variable	variable	NOUN
hassl-3017	120	4	that	that	PRON
hassl-3017	120	5	links	link	VERB
hassl-3017	120	6	the	the	DET
hassl-3017	120	7	latent	latent	NOUN
hassl-3017	120	8	variables	variable	NOUN
hassl-3017	120	9	to	to	ADP
hassl-3017	120	10	the	the	DET
hassl-3017	120	11	observed	observed	ADJ
hassl-3017	120	12	indicators	indicator	NOUN
hassl-3017	120	13	or	or	CCONJ
hassl-3017	120	14	responses	response	NOUN
hassl-3017	120	15	is	be	AUX
hassl-3017	120	16	given	give	VERB
hassl-3017	120	17	by	by	ADP
hassl-3017	120	18	the	the	DET
hassl-3017	120	19	following	follow	VERB
hassl-3017	120	20	two	two	NUM
hassl-3017	120	21	equations	equation	NOUN
hassl-3017	120	22	;	;	PUNCT
hassl-3017	120	23	equation	equation	NOUN
hassl-3017	120	24	5	5	NUM
hassl-3017	120	25	and	and	CCONJ
hassl-3017	120	26	equation	equation	NOUN
hassl-3017	120	27	6	6	NUM
hassl-3017	120	28	:	:	PUNCT
hassl-3017	120	29	𝑦𝑖	𝑦𝑖	PROPN
hassl-3017	120	30	=	=	SYM
hassl-3017	120	31	𝛼𝑦	𝛼𝑦	PROPN
hassl-3017	121	1	+	+	CCONJ
hassl-3017	121	2	λ𝑦𝜂𝑖	λ𝑦𝜂𝑖	PROPN
hassl-3017	121	3	+	+	X
hassl-3017	121	4	𝜀	𝜀	X
hassl-3017	121	5	(	(	PUNCT
hassl-3017	121	6	5	5	NUM
hassl-3017	121	7	)	)	PUNCT
hassl-3017	121	8	humanities	humanity	NOUN
hassl-3017	121	9	and	and	CCONJ
hassl-3017	121	10	social	social	ADJ
hassl-3017	121	11	sciences	science	NOUN
hassl-3017	121	12	letters	letter	NOUN
hassl-3017	121	13	,	,	PUNCT
hassl-3017	121	14	2022	2022	NUM
hassl-3017	121	15	,	,	PUNCT
hassl-3017	121	16	10(3	10(3	NUM
hassl-3017	121	17	):	):	PUNCT
hassl-3017	121	18	223	223	NUM
hassl-3017	121	19	-	-	SYM
hassl-3017	121	20	237	237	NUM
hassl-3017	121	21	228	228	NUM
hassl-3017	121	22	©	©	PROPN
hassl-3017	121	23	2022	2022	NUM
hassl-3017	121	24	conscientia	conscientia	PROPN
hassl-3017	121	25	beam	beam	PROPN
hassl-3017	121	26	.	.	PUNCT
hassl-3017	122	1	all	all	DET
hassl-3017	122	2	rights	right	NOUN
hassl-3017	122	3	reserved	reserve	VERB
hassl-3017	122	4	.	.	PUNCT
hassl-3017	123	1	𝑥𝑖	𝑥𝑖	PRON
hassl-3017	123	2	=	=	PUNCT
hassl-3017	124	1	𝛼𝑥	𝛼𝑥	PROPN
hassl-3017	124	2	+	+	CCONJ
hassl-3017	124	3	λ𝑥𝜉𝑖	λ𝑥𝜉𝑖	PRON
hassl-3017	125	1	+	+	X
hassl-3017	125	2	𝜚𝑖	𝜚𝑖	CCONJ
hassl-3017	125	3	(	(	PUNCT
hassl-3017	125	4	6	6	NUM
hassl-3017	125	5	)	)	PUNCT
hassl-3017	125	6	where	where	SCONJ
hassl-3017	125	7	,	,	PUNCT
hassl-3017	125	8	𝑦𝑖	𝑦𝑖	PROPN
hassl-3017	125	9	and	and	CCONJ
hassl-3017	125	10	𝑥𝑖	𝑥𝑖	PROPN
hassl-3017	125	11	are	be	AUX
hassl-3017	125	12	vectors	vector	NOUN
hassl-3017	125	13	of	of	ADP
hassl-3017	125	14	the	the	DET
hassl-3017	125	15	observed	observed	ADJ
hassl-3017	125	16	indicators	indicator	NOUN
hassl-3017	125	17	of	of	ADP
hassl-3017	125	18	𝜂𝑖	𝜂𝑖	PROPN
hassl-3017	125	19	and	and	CCONJ
hassl-3017	125	20	𝜉𝑖	𝜉𝑖	PRON
hassl-3017	125	21	respectively	respectively	ADV
hassl-3017	125	22	and	and	CCONJ
hassl-3017	125	23	λ𝑦	λ𝑦	X
hassl-3017	125	24	and	and	CCONJ
hassl-3017	125	25	𝛬𝑥	𝛬𝑥	PROPN
hassl-3017	125	26	are	be	AUX
hassl-3017	125	27	matrices	matrix	NOUN
hassl-3017	125	28	of	of	ADP
hassl-3017	125	29	the	the	DET
hassl-3017	125	30	factor	factor	NOUN
hassl-3017	125	31	loadings	loading	NOUN
hassl-3017	125	32	also	also	ADV
hassl-3017	125	33	known	know	VERB
hassl-3017	125	34	as	as	ADP
hassl-3017	125	35	regression	regression	NOUN
hassl-3017	125	36	coefficients	coefficient	NOUN
hassl-3017	125	37	,	,	PUNCT
hassl-3017	125	38	giving	give	VERB
hassl-3017	125	39	the	the	DET
hassl-3017	125	40	impact	impact	NOUN
hassl-3017	125	41	of	of	ADP
hassl-3017	125	42	the	the	DET
hassl-3017	125	43	latent	latent	NOUN
hassl-3017	125	44	𝜂𝑖	𝜂𝑖	X
hassl-3017	125	45	and	and	CCONJ
hassl-3017	125	46	𝜉𝑖	𝜉𝑖	X
hassl-3017	125	47	on	on	ADP
hassl-3017	125	48	𝑦𝑖	𝑦𝑖	PROPN
hassl-3017	125	49	and	and	CCONJ
hassl-3017	125	50	𝑥𝑖	𝑥𝑖	PROPN
hassl-3017	125	51	,	,	PUNCT
hassl-3017	125	52	respectively	respectively	ADV
hassl-3017	125	53	,	,	PUNCT
hassl-3017	125	54	and	and	CCONJ
hassl-3017	125	55	𝜀	𝜀	PROPN
hassl-3017	126	1	and	and	CCONJ
hassl-3017	126	2	𝜚𝑖	𝜚𝑖	ADV
hassl-3017	126	3	are	be	AUX
hassl-3017	126	4	the	the	DET
hassl-3017	126	5	unique	unique	ADJ
hassl-3017	126	6	factors	factor	NOUN
hassl-3017	126	7	of	of	ADP
hassl-3017	126	8	𝑦𝑖	𝑦𝑖	PROPN
hassl-3017	126	9	and	and	CCONJ
hassl-3017	126	10	𝑥𝑖.	𝑥𝑖.	PROPN
hassl-3017	126	11	assume	assume	VERB
hassl-3017	126	12	that	that	SCONJ
hassl-3017	126	13	𝜀	𝜀	PROPN
hassl-3017	126	14	and	and	CCONJ
hassl-3017	126	15	𝜚𝑖	𝜚𝑖	ADV
hassl-3017	126	16	have	have	AUX
hassl-3017	126	17	expected	expect	VERB
hassl-3017	126	18	values	value	NOUN
hassl-3017	126	19	of	of	ADP
hassl-3017	126	20	0	0	NUM
hassl-3017	126	21	,	,	PUNCT
hassl-3017	126	22	have	have	VERB
hassl-3017	126	23	covariances	covariance	NOUN
hassl-3017	126	24	of	of	ADP
hassl-3017	126	25	σ	σ	NOUN
hassl-3017	126	26	𝜀𝜀	𝜀𝜀	PROPN
hassl-3017	126	27	and	and	CCONJ
hassl-3017	126	28	σ𝜚𝜚	σ𝜚𝜚	VERB
hassl-3017	126	29	and	and	CCONJ
hassl-3017	126	30	are	be	AUX
hassl-3017	126	31	also	also	ADV
hassl-3017	126	32	uncorrelated	uncorrelate	VERB
hassl-3017	126	33	with	with	ADP
hassl-3017	126	34	each	each	DET
hassl-3017	126	35	other	other	ADJ
hassl-3017	126	36	and	and	CCONJ
hassl-3017	126	37	with	with	ADP
hassl-3017	126	38	𝜉𝑖	𝜉𝑖	PRON
hassl-3017	126	39	and	and	CCONJ
hassl-3017	126	40	𝜁𝑖	𝜁𝑖	VERB
hassl-3017	126	41	.	.	PUNCT
hassl-3017	127	1	𝛼𝑦	𝛼𝑦	PROPN
hassl-3017	127	2	and	and	CCONJ
hassl-3017	127	3	𝛼𝑥	𝛼𝑥	ADV
hassl-3017	127	4	are	be	AUX
hassl-3017	127	5	intercepts	intercept	NOUN
hassl-3017	127	6	.	.	PUNCT
hassl-3017	128	1	the	the	DET
hassl-3017	128	2	error	error	NOUN
hassl-3017	128	3	is	be	AUX
hassl-3017	128	4	assumed	assume	VERB
hassl-3017	128	5	to	to	PART
hassl-3017	128	6	be	be	AUX
hassl-3017	128	7	absent	absent	ADJ
hassl-3017	128	8	in	in	ADP
hassl-3017	128	9	sems	sem	NOUN
hassl-3017	128	10	,	,	PUNCT
hassl-3017	128	11	and	and	CCONJ
hassl-3017	128	12	if	if	SCONJ
hassl-3017	128	13	we	we	PRON
hassl-3017	128	14	make	make	VERB
hassl-3017	128	15	this	this	DET
hassl-3017	128	16	assumption	assumption	NOUN
hassl-3017	128	17	then	then	ADV
hassl-3017	128	18	𝛼𝑥	𝛼𝑥	ADV
hassl-3017	128	19	=	=	SYM
hassl-3017	128	20	0	0	NUM
hassl-3017	128	21	,	,	PUNCT
hassl-3017	128	22	𝛬𝑥	𝛬𝑥	PROPN
hassl-3017	128	23	=	=	NOUN
hassl-3017	128	24	1	1	NUM
hassl-3017	128	25	,	,	PUNCT
hassl-3017	128	26	σ𝜚𝜚	σ𝜚𝜚	VERB
hassl-3017	128	27	=	=	SYM
hassl-3017	128	28	0	0	NUM
hassl-3017	128	29	,	,	PUNCT
hassl-3017	128	30	𝛼𝑦	𝛼𝑦	NOUN
hassl-3017	128	31	=	=	SYM
hassl-3017	128	32	0	0	PROPN
hassl-3017	128	33	,	,	PUNCT
hassl-3017	128	34	and	and	CCONJ
hassl-3017	128	35	σ	σ	NUM
hassl-3017	128	36	𝜀𝜀	𝜀𝜀	NOUN
hassl-3017	128	37	=	=	NOUN
hassl-3017	128	38	0	0	PROPN
hassl-3017	128	39	.	.	PUNCT
hassl-3017	129	1	this	this	PRON
hassl-3017	129	2	follows	follow	VERB
hassl-3017	129	3	also	also	ADV
hassl-3017	129	4	from	from	ADP
hassl-3017	129	5	the	the	DET
hassl-3017	129	6	assumption	assumption	NOUN
hassl-3017	129	7	that	that	SCONJ
hassl-3017	129	8	there	there	PRON
hassl-3017	129	9	is	be	VERB
hassl-3017	129	10	a	a	DET
hassl-3017	129	11	single	single	ADJ
hassl-3017	129	12	observed	observed	ADJ
hassl-3017	129	13	variable	variable	NOUN
hassl-3017	129	14	for	for	ADP
hassl-3017	129	15	each	each	DET
hassl-3017	129	16	latent	latent	NOUN
hassl-3017	129	17	variable	variable	NOUN
hassl-3017	129	18	.	.	PUNCT
hassl-3017	130	1	hence	hence	ADV
hassl-3017	130	2	,	,	PUNCT
hassl-3017	130	3	the	the	DET
hassl-3017	130	4	latent	latent	ADJ
hassl-3017	130	5	variable	variable	ADJ
hassl-3017	130	6	equation	equation	NOUN
hassl-3017	130	7	becomes	become	VERB
hassl-3017	130	8	;	;	PUNCT
hassl-3017	130	9	𝑦𝑖	𝑦𝑖	PROPN
hassl-3017	130	10	=	=	PROPN
hassl-3017	130	11	𝐵𝑦𝑖	𝐵𝑦𝑖	PROPN
hassl-3017	130	12	+	+	CCONJ
hassl-3017	130	13	γ𝑥𝑖	γ𝑥𝑖	PRON
hassl-3017	130	14	+	+	X
hassl-3017	130	15	𝜉𝑖	𝜉𝑖	X
hassl-3017	130	16	(	(	PUNCT
hassl-3017	130	17	7	7	NUM
hassl-3017	130	18	)	)	PUNCT
hassl-3017	130	19	after	after	ADP
hassl-3017	130	20	linearizing	linearize	VERB
hassl-3017	130	21	the	the	DET
hassl-3017	130	22	cobb	cobb	PROPN
hassl-3017	130	23	douglas	douglas	PROPN
hassl-3017	130	24	function	function	PROPN
hassl-3017	130	25	,	,	PUNCT
hassl-3017	130	26	the	the	DET
hassl-3017	130	27	unstandardized	unstandardized	ADJ
hassl-3017	130	28	structural	structural	ADJ
hassl-3017	130	29	equation	equation	NOUN
hassl-3017	130	30	7	7	NUM
hassl-3017	130	31	can	can	AUX
hassl-3017	130	32	be	be	AUX
hassl-3017	130	33	extended	extend	VERB
hassl-3017	130	34	in	in	ADP
hassl-3017	130	35	the	the	DET
hassl-3017	130	36	more	more	ADV
hassl-3017	130	37	familiar	familiar	ADJ
hassl-3017	130	38	form	form	NOUN
hassl-3017	130	39	as	as	SCONJ
hassl-3017	130	40	shown	show	VERB
hassl-3017	130	41	in	in	ADP
hassl-3017	130	42	equation	equation	NOUN
hassl-3017	130	43	8	8	NUM
hassl-3017	130	44	.	.	PUNCT
hassl-3017	131	1	𝑁𝐷	𝑁𝐷	PROPN
hassl-3017	131	2	=	=	SYM
hassl-3017	131	3	𝛼	𝛼	PROPN
hassl-3017	131	4	+	+	ADJ
hassl-3017	131	5	𝛽1𝐹𝐼𝑁	𝛽1𝐹𝐼𝑁	X
hassl-3017	131	6	+	+	CCONJ
hassl-3017	131	7	𝛽2𝐼𝑁𝐷	𝛽2𝐼𝑁𝐷	NOUN
hassl-3017	131	8	+	+	X
hassl-3017	131	9	𝛽3𝑆𝐴𝑁	𝛽3𝑆𝐴𝑁	PRON
hassl-3017	131	10	+	+	CCONJ
hassl-3017	131	11	𝛽3𝐸𝑇𝐻𝐿	𝛽3𝐸𝑇𝐻𝐿	ADJ
hassl-3017	131	12	+	+	CCONJ
hassl-3017	131	13	𝛽4𝐶𝐿	𝛽4𝐶𝐿	ADJ
hassl-3017	131	14	+	+	CCONJ
hassl-3017	131	15	𝛽5𝑇𝑅𝐴	𝛽5𝑇𝑅𝐴	PRON
hassl-3017	131	16	+	+	CCONJ
hassl-3017	131	17	𝜌1𝐸𝐶	𝜌1𝐸𝐶	NOUN
hassl-3017	131	18	+	+	CCONJ
hassl-3017	131	19	𝜌2𝑆𝑃𝐹𝑀	𝜌2𝑆𝑃𝐹𝑀	ADP
hassl-3017	131	20	+	+	ADJ
hassl-3017	131	21	∝𝑡	∝𝑡	PROPN
hassl-3017	131	22	(	(	PUNCT
hassl-3017	131	23	8)	8)	NUM
hassl-3017	131	24	4.1	4.1	NUM
hassl-3017	131	25	.	.	PUNCT
hassl-3017	132	1	development	development	NOUN
hassl-3017	132	2	of	of	ADP
hassl-3017	132	3	hypotheses	hypothesis	NOUN
hassl-3017	132	4	(	(	PUNCT
hassl-3017	132	5	h1	h1	NOUN
hassl-3017	132	6	-	-	PUNCT
hassl-3017	132	7	h3	h3	NOUN
hassl-3017	132	8	)	)	PUNCT
hassl-3017	132	9	a	a	DET
hassl-3017	132	10	sound	sound	ADJ
hassl-3017	132	11	public	public	ADJ
hassl-3017	132	12	finance	finance	NOUN
hassl-3017	132	13	management	management	NOUN
hassl-3017	132	14	with	with	ADP
hassl-3017	132	15	an	an	DET
hassl-3017	132	16	independent	independent	ADJ
hassl-3017	132	17	and	and	CCONJ
hassl-3017	132	18	effective	effective	ADJ
hassl-3017	132	19	monitoring	monitoring	NOUN
hassl-3017	132	20	mechanism	mechanism	NOUN
hassl-3017	132	21	is	be	AUX
hassl-3017	132	22	likely	likely	ADJ
hassl-3017	132	23	to	to	PART
hassl-3017	132	24	benefit	benefit	VERB
hassl-3017	132	25	marginalized	marginalize	VERB
hassl-3017	132	26	communities	community	NOUN
hassl-3017	132	27	in	in	ADP
hassl-3017	132	28	both	both	CCONJ
hassl-3017	132	29	rural	rural	ADJ
hassl-3017	132	30	and	and	CCONJ
hassl-3017	132	31	urban	urban	ADJ
hassl-3017	132	32	areas	area	NOUN
hassl-3017	132	33	through	through	ADP
hassl-3017	132	34	the	the	DET
hassl-3017	132	35	provision	provision	NOUN
hassl-3017	132	36	of	of	ADP
hassl-3017	132	37	quality	quality	NOUN
hassl-3017	132	38	public	public	ADJ
hassl-3017	132	39	infrastructure	infrastructure	NOUN
hassl-3017	132	40	,	,	PUNCT
hassl-3017	132	41	generation	generation	NOUN
hassl-3017	132	42	of	of	ADP
hassl-3017	132	43	employment	employment	NOUN
hassl-3017	132	44	,	,	PUNCT
hassl-3017	132	45	reduction	reduction	NOUN
hassl-3017	132	46	of	of	ADP
hassl-3017	132	47	abject	abject	ADJ
hassl-3017	132	48	poverty	poverty	NOUN
hassl-3017	132	49	and	and	CCONJ
hassl-3017	132	50	also	also	ADV
hassl-3017	132	51	,	,	PUNCT
hassl-3017	132	52	can	can	AUX
hassl-3017	132	53	lead	lead	VERB
hassl-3017	132	54	to	to	ADP
hassl-3017	132	55	improvement	improvement	NOUN
hassl-3017	132	56	in	in	ADP
hassl-3017	132	57	the	the	DET
hassl-3017	132	58	delivery	delivery	NOUN
hassl-3017	132	59	of	of	ADP
hassl-3017	132	60	positive	positive	ADJ
hassl-3017	132	61	health	health	NOUN
hassl-3017	132	62	,	,	PUNCT
hassl-3017	132	63	education	education	NOUN
hassl-3017	132	64	and	and	CCONJ
hassl-3017	132	65	social	social	ADJ
hassl-3017	132	66	outcomes	outcome	NOUN
hassl-3017	132	67	(	(	PUNCT
hassl-3017	132	68	crosby	crosby	PROPN
hassl-3017	132	69	,	,	PUNCT
hassl-3017	132	70	hart	hart	PROPN
hassl-3017	132	71	,	,	PUNCT
hassl-3017	132	72	&	&	CCONJ
hassl-3017	132	73	torfing	torfing	NOUN
hassl-3017	132	74	,	,	PUNCT
hassl-3017	132	75	2017	2017	NUM
hassl-3017	132	76	;	;	PUNCT
hassl-3017	132	77	nzewi	nzewi	NOUN
hassl-3017	132	78	&	&	CCONJ
hassl-3017	132	79	musokeru	musokeru	PROPN
hassl-3017	132	80	,	,	PUNCT
hassl-3017	132	81	2014	2014	NUM
hassl-3017	132	82	)	)	PUNCT
hassl-3017	132	83	.	.	PUNCT
hassl-3017	133	1	sound	sound	VERB
hassl-3017	133	2	public	public	ADJ
hassl-3017	133	3	finance	finance	NOUN
hassl-3017	133	4	management	management	NOUN
hassl-3017	133	5	creates	create	VERB
hassl-3017	133	6	savings	saving	NOUN
hassl-3017	133	7	that	that	PRON
hassl-3017	133	8	can	can	AUX
hassl-3017	133	9	be	be	AUX
hassl-3017	133	10	channeled	channel	VERB
hassl-3017	133	11	to	to	PART
hassl-3017	133	12	support	support	VERB
hassl-3017	133	13	government	government	NOUN
hassl-3017	133	14	policies	policy	NOUN
hassl-3017	133	15	aimed	aim	VERB
hassl-3017	133	16	at	at	ADP
hassl-3017	133	17	reducing	reduce	VERB
hassl-3017	133	18	inflation	inflation	NOUN
hassl-3017	133	19	(	(	PUNCT
hassl-3017	133	20	jeppesen	jeppesen	NOUN
hassl-3017	133	21	et	et	PROPN
hassl-3017	133	22	al	al	PROPN
hassl-3017	133	23	.	.	PROPN
hassl-3017	133	24	,	,	PUNCT
hassl-3017	133	25	2017	2017	NUM
hassl-3017	133	26	;	;	PUNCT
hassl-3017	133	27	muzurura	muzurura	NOUN
hassl-3017	133	28	,	,	PUNCT
hassl-3017	133	29	2020	2020	NUM
hassl-3017	133	30	)	)	PUNCT
hassl-3017	133	31	creating	create	VERB
hassl-3017	133	32	full	full	ADJ
hassl-3017	133	33	employment	employment	NOUN
hassl-3017	133	34	,	,	PUNCT
hassl-3017	133	35	stabilizing	stabilize	VERB
hassl-3017	133	36	prices	price	NOUN
hassl-3017	133	37	(	(	PUNCT
hassl-3017	133	38	karabayev	karabayev	NOUN
hassl-3017	133	39	et	et	PROPN
hassl-3017	133	40	al	al	PROPN
hassl-3017	133	41	.	.	PROPN
hassl-3017	133	42	,	,	PUNCT
hassl-3017	133	43	2021	2021	NUM
hassl-3017	133	44	;	;	PUNCT
hassl-3017	133	45	kastberg	kastberg	PROPN
hassl-3017	133	46	&	&	CCONJ
hassl-3017	133	47	österberg	österberg	PROPN
hassl-3017	133	48	,	,	PUNCT
hassl-3017	133	49	2017	2017	NUM
hassl-3017	133	50	)	)	PUNCT
hassl-3017	133	51	and	and	CCONJ
hassl-3017	133	52	increasing	increase	VERB
hassl-3017	133	53	economic	economic	ADJ
hassl-3017	133	54	growth	growth	NOUN
hassl-3017	133	55	(	(	PUNCT
hassl-3017	133	56	bryson	bryson	PROPN
hassl-3017	133	57	,	,	PUNCT
hassl-3017	133	58	sancino	sancino	PROPN
hassl-3017	133	59	,	,	PUNCT
hassl-3017	133	60	benington	benington	NOUN
hassl-3017	133	61	,	,	PUNCT
hassl-3017	133	62	&	&	CCONJ
hassl-3017	133	63	sørensen	sørensen	PROPN
hassl-3017	133	64	,	,	PUNCT
hassl-3017	133	65	2017	2017	NUM
hassl-3017	133	66	;	;	PUNCT
hassl-3017	133	67	greenblott	greenblott	VERB
hassl-3017	133	68	et	et	PROPN
hassl-3017	133	69	al	al	PROPN
hassl-3017	133	70	.	.	PROPN
hassl-3017	133	71	,	,	PUNCT
hassl-3017	133	72	2019	2019	NUM
hassl-3017	133	73	;	;	PUNCT
hassl-3017	133	74	gustavson	gustavson	NOUN
hassl-3017	133	75	&	&	CCONJ
hassl-3017	133	76	sundström	sundström	NOUN
hassl-3017	133	77	,	,	PUNCT
hassl-3017	133	78	2018	2018	NUM
hassl-3017	133	79	)	)	PUNCT
hassl-3017	133	80	.	.	PUNCT
hassl-3017	134	1	therefore	therefore	ADV
hassl-3017	134	2	,	,	PUNCT
hassl-3017	134	3	it	it	PRON
hassl-3017	134	4	is	be	AUX
hassl-3017	134	5	posited	posit	VERB
hassl-3017	134	6	that	that	SCONJ
hassl-3017	134	7	;	;	PUNCT
hassl-3017	134	8	h1	h1	PROPN
hassl-3017	134	9	:	:	PUNCT
hassl-3017	134	10	sound	sound	VERB
hassl-3017	134	11	public	public	ADJ
hassl-3017	134	12	finance	finance	NOUN
hassl-3017	134	13	management	management	NOUN
hassl-3017	134	14	in	in	ADP
hassl-3017	134	15	zimbabwe	zimbabwe	PROPN
hassl-3017	134	16	’s	’s	PART
hassl-3017	134	17	public	public	ADJ
hassl-3017	134	18	sector	sector	NOUN
hassl-3017	134	19	positively	positively	ADV
hassl-3017	134	20	contributes	contribute	VERB
hassl-3017	134	21	to	to	ADP
hassl-3017	134	22	national	national	ADJ
hassl-3017	134	23	development	development	NOUN
hassl-3017	134	24	.	.	PUNCT
hassl-3017	135	1	to	to	PART
hassl-3017	135	2	be	be	AUX
hassl-3017	135	3	considered	consider	VERB
hassl-3017	135	4	effective	effective	ADJ
hassl-3017	135	5	supreme	supreme	ADJ
hassl-3017	135	6	audit	audit	NOUN
hassl-3017	135	7	institutions	institution	NOUN
hassl-3017	135	8	should	should	AUX
hassl-3017	135	9	be	be	AUX
hassl-3017	135	10	transparent	transparent	ADJ
hassl-3017	135	11	,	,	PUNCT
hassl-3017	135	12	independent	independent	ADJ
hassl-3017	135	13	(	(	PUNCT
hassl-3017	135	14	fisman	fisman	NOUN
hassl-3017	135	15	&	&	CCONJ
hassl-3017	135	16	golden	golden	ADJ
hassl-3017	135	17	,	,	PUNCT
hassl-3017	135	18	2017	2017	NUM
hassl-3017	135	19	)	)	PUNCT
hassl-3017	135	20	produce	produce	VERB
hassl-3017	135	21	reports	report	NOUN
hassl-3017	135	22	that	that	PRON
hassl-3017	135	23	create	create	VERB
hassl-3017	135	24	public	public	ADJ
hassl-3017	135	25	value	value	NOUN
hassl-3017	135	26	(	(	PUNCT
hassl-3017	135	27	blume	blume	PROPN
hassl-3017	135	28	&	&	CCONJ
hassl-3017	135	29	voigt	voigt	PROPN
hassl-3017	135	30	,	,	PUNCT
hassl-3017	135	31	2011	2011	NUM
hassl-3017	135	32	;	;	PUNCT
hassl-3017	135	33	hartley	hartley	PROPN
hassl-3017	135	34	et	et	PROPN
hassl-3017	135	35	al	al	PROPN
hassl-3017	135	36	.	.	PROPN
hassl-3017	135	37	,	,	PUNCT
hassl-3017	135	38	2017	2017	NUM
hassl-3017	135	39	)	)	PUNCT
hassl-3017	135	40	in	in	ADP
hassl-3017	135	41	a	a	DET
hassl-3017	135	42	study	study	NOUN
hassl-3017	135	43	of	of	ADP
hassl-3017	135	44	south	south	PROPN
hassl-3017	135	45	africa	africa	PROPN
hassl-3017	135	46	show	show	VERB
hassl-3017	135	47	that	that	SCONJ
hassl-3017	135	48	there	there	PRON
hassl-3017	135	49	is	be	VERB
hassl-3017	135	50	a	a	DET
hassl-3017	135	51	positive	positive	ADJ
hassl-3017	135	52	relationship	relationship	NOUN
hassl-3017	135	53	between	between	ADP
hassl-3017	135	54	sai	sai	PROPN
hassl-3017	135	55	’s	’s	PART
hassl-3017	135	56	independence	independence	NOUN
hassl-3017	135	57	and	and	CCONJ
hassl-3017	135	58	fiscal	fiscal	ADJ
hassl-3017	135	59	policy	policy	NOUN
hassl-3017	135	60	,	,	PUNCT
hassl-3017	135	61	government	government	NOUN
hassl-3017	135	62	effectiveness	effectiveness	NOUN
hassl-3017	135	63	and	and	CCONJ
hassl-3017	135	64	national	national	ADJ
hassl-3017	135	65	development	development	NOUN
hassl-3017	135	66	.	.	PUNCT
hassl-3017	136	1	fisman	fisman	NOUN
hassl-3017	136	2	and	and	CCONJ
hassl-3017	136	3	golden	golden	ADJ
hassl-3017	136	4	(	(	PUNCT
hassl-3017	136	5	2017	2017	NUM
hassl-3017	136	6	)	)	PUNCT
hassl-3017	136	7	assesses	assess	VERB
hassl-3017	136	8	the	the	DET
hassl-3017	136	9	impact	impact	NOUN
hassl-3017	136	10	of	of	ADP
hassl-3017	136	11	sais	sais	PROPN
hassl-3017	136	12	on	on	ADP
hassl-3017	136	13	the	the	DET
hassl-3017	136	14	sustainability	sustainability	NOUN
hassl-3017	136	15	of	of	ADP
hassl-3017	136	16	public	public	ADJ
hassl-3017	136	17	finances	finance	NOUN
hassl-3017	136	18	,	,	PUNCT
hassl-3017	136	19	the	the	DET
hassl-3017	136	20	size	size	NOUN
hassl-3017	136	21	and	and	CCONJ
hassl-3017	136	22	dynamics	dynamic	NOUN
hassl-3017	136	23	of	of	ADP
hassl-3017	136	24	government	government	NOUN
hassl-3017	136	25	deficit	deficit	NOUN
hassl-3017	136	26	and	and	CCONJ
hassl-3017	136	27	gross	gross	ADJ
hassl-3017	136	28	public	public	ADJ
hassl-3017	136	29	debt	debt	NOUN
hassl-3017	136	30	and	and	CCONJ
hassl-3017	136	31	show	show	VERB
hassl-3017	136	32	that	that	SCONJ
hassl-3017	136	33	an	an	DET
hassl-3017	136	34	effective	effective	ADJ
hassl-3017	136	35	sai	sai	NOUN
hassl-3017	136	36	positively	positively	ADV
hassl-3017	136	37	contributes	contribute	VERB
hassl-3017	136	38	to	to	PART
hassl-3017	136	39	sound	sound	VERB
hassl-3017	136	40	public	public	ADJ
hassl-3017	136	41	finance	finance	NOUN
hassl-3017	136	42	management	management	NOUN
hassl-3017	136	43	.	.	PUNCT
hassl-3017	137	1	therefore	therefore	ADV
hassl-3017	137	2	,	,	PUNCT
hassl-3017	137	3	it	it	PRON
hassl-3017	137	4	is	be	AUX
hassl-3017	137	5	hypothesized	hypothesize	VERB
hassl-3017	137	6	that	that	SCONJ
hassl-3017	137	7	:	:	PUNCT
hassl-3017	137	8	h2	h2	NOUN
hassl-3017	137	9	:	:	PUNCT
hassl-3017	137	10	an	an	DET
hassl-3017	137	11	effective	effective	ADJ
hassl-3017	137	12	office	office	NOUN
hassl-3017	137	13	of	of	ADP
hassl-3017	137	14	the	the	DET
hassl-3017	137	15	auditor	auditor	NOUN
hassl-3017	137	16	general	general	NOUN
hassl-3017	137	17	positively	positively	ADV
hassl-3017	137	18	influences	influence	VERB
hassl-3017	137	19	the	the	DET
hassl-3017	137	20	development	development	NOUN
hassl-3017	137	21	of	of	ADP
hassl-3017	137	22	sound	sound	ADJ
hassl-3017	137	23	public	public	ADJ
hassl-3017	137	24	finance	finance	NOUN
hassl-3017	137	25	management	management	NOUN
hassl-3017	137	26	in	in	ADP
hassl-3017	137	27	zimbabwe	zimbabwe	PROPN
hassl-3017	137	28	’s	’s	PART
hassl-3017	137	29	public	public	ADJ
hassl-3017	137	30	sector	sector	NOUN
hassl-3017	137	31	.	.	PUNCT
hassl-3017	138	1	a	a	DET
hassl-3017	138	2	number	number	NOUN
hassl-3017	138	3	of	of	ADP
hassl-3017	138	4	studies	study	NOUN
hassl-3017	138	5	show	show	VERB
hassl-3017	138	6	a	a	DET
hassl-3017	138	7	bi	bi	ADJ
hassl-3017	138	8	-	-	ADJ
hassl-3017	138	9	directional	directional	ADJ
hassl-3017	138	10	relationship	relationship	NOUN
hassl-3017	138	11	between	between	ADP
hassl-3017	138	12	national	national	ADJ
hassl-3017	138	13	development	development	NOUN
hassl-3017	138	14	and	and	CCONJ
hassl-3017	138	15	sound	sound	VERB
hassl-3017	138	16	public	public	ADJ
hassl-3017	138	17	finance	finance	NOUN
hassl-3017	138	18	management	management	NOUN
hassl-3017	138	19	(	(	PUNCT
hassl-3017	138	20	muzurura	muzurura	NOUN
hassl-3017	138	21	,	,	PUNCT
hassl-3017	138	22	2020	2020	NUM
hassl-3017	138	23	)	)	PUNCT
hassl-3017	138	24	.	.	PUNCT
hassl-3017	139	1	it	it	PRON
hassl-3017	139	2	is	be	AUX
hassl-3017	139	3	generally	generally	ADV
hassl-3017	139	4	accepted	accept	VERB
hassl-3017	139	5	that	that	SCONJ
hassl-3017	139	6	the	the	DET
hassl-3017	139	7	extend	extend	NOUN
hassl-3017	139	8	of	of	ADP
hassl-3017	139	9	national	national	ADJ
hassl-3017	139	10	development	development	NOUN
hassl-3017	139	11	reflects	reflect	VERB
hassl-3017	139	12	the	the	DET
hassl-3017	139	13	quality	quality	NOUN
hassl-3017	139	14	of	of	ADP
hassl-3017	139	15	public	public	ADJ
hassl-3017	139	16	finance	finance	NOUN
hassl-3017	139	17	management	management	NOUN
hassl-3017	139	18	(	(	PUNCT
hassl-3017	139	19	rodriguez	rodriguez	NOUN
hassl-3017	139	20	-	-	PUNCT
hassl-3017	139	21	vives	vive	NOUN
hassl-3017	139	22	,	,	PUNCT
hassl-3017	139	23	2019	2019	NUM
hassl-3017	139	24	)	)	PUNCT
hassl-3017	139	25	.	.	PUNCT
hassl-3017	140	1	as	as	SCONJ
hassl-3017	140	2	a	a	DET
hassl-3017	140	3	nation	nation	NOUN
hassl-3017	140	4	develops	develop	VERB
hassl-3017	140	5	overtime	overtime	NOUN
hassl-3017	140	6	,	,	PUNCT
hassl-3017	140	7	the	the	DET
hassl-3017	140	8	robustness	robustness	NOUN
hassl-3017	140	9	and	and	CCONJ
hassl-3017	140	10	quality	quality	NOUN
hassl-3017	140	11	of	of	ADP
hassl-3017	140	12	public	public	ADJ
hassl-3017	140	13	institutions	institution	NOUN
hassl-3017	140	14	increase	increase	VERB
hassl-3017	140	15	due	due	ADP
hassl-3017	140	16	to	to	ADP
hassl-3017	140	17	the	the	DET
hassl-3017	140	18	development	development	NOUN
hassl-3017	140	19	of	of	ADP
hassl-3017	140	20	strong	strong	ADJ
hassl-3017	140	21	legal	legal	ADJ
hassl-3017	140	22	and	and	CCONJ
hassl-3017	140	23	regulatory	regulatory	ADJ
hassl-3017	140	24	framework	framework	NOUN
hassl-3017	140	25	.	.	PUNCT
hassl-3017	141	1	national	national	ADJ
hassl-3017	141	2	development	development	PROPN
hassl-3017	141	3	is	be	AUX
hassl-3017	141	4	also	also	ADV
hassl-3017	141	5	a	a	DET
hassl-3017	141	6	precursor	precursor	NOUN
hassl-3017	141	7	of	of	ADP
hassl-3017	141	8	sound	sound	ADJ
hassl-3017	141	9	public	public	ADJ
hassl-3017	141	10	finance	finance	NOUN
hassl-3017	141	11	management	management	NOUN
hassl-3017	141	12	(	(	PUNCT
hassl-3017	141	13	zuccolotto	zuccolotto	PROPN
hassl-3017	141	14	&	&	CCONJ
hassl-3017	141	15	teixeira	teixeira	PROPN
hassl-3017	141	16	,	,	PUNCT
hassl-3017	141	17	2014	2014	NUM
hassl-3017	141	18	)	)	PUNCT
hassl-3017	141	19	.	.	PUNCT
hassl-3017	142	1	this	this	PRON
hassl-3017	142	2	suggests	suggest	VERB
hassl-3017	142	3	the	the	DET
hassl-3017	142	4	likelihood	likelihood	NOUN
hassl-3017	142	5	of	of	ADP
hassl-3017	142	6	an	an	DET
hassl-3017	142	7	endogenous	endogenous	ADJ
hassl-3017	142	8	relationship	relationship	NOUN
hassl-3017	142	9	between	between	ADP
hassl-3017	142	10	national	national	ADJ
hassl-3017	142	11	development	development	NOUN
hassl-3017	142	12	and	and	CCONJ
hassl-3017	142	13	sound	sound	VERB
hassl-3017	142	14	public	public	ADJ
hassl-3017	142	15	finance	finance	NOUN
hassl-3017	142	16	management	management	NOUN
hassl-3017	142	17	.	.	PUNCT
hassl-3017	143	1	it	it	PRON
hassl-3017	143	2	is	be	AUX
hassl-3017	143	3	therefore	therefore	ADV
hassl-3017	143	4	postulated	postulate	VERB
hassl-3017	143	5	that	that	SCONJ
hassl-3017	143	6	:	:	PUNCT
hassl-3017	143	7	h3	h3	NOUN
hassl-3017	143	8	:	:	PUNCT
hassl-3017	143	9	national	national	ADJ
hassl-3017	143	10	development	development	NOUN
hassl-3017	143	11	positively	positively	ADV
hassl-3017	143	12	influences	influence	VERB
hassl-3017	143	13	the	the	DET
hassl-3017	143	14	development	development	NOUN
hassl-3017	143	15	of	of	ADP
hassl-3017	143	16	a	a	DET
hassl-3017	143	17	strong	strong	ADJ
hassl-3017	143	18	public	public	ADJ
hassl-3017	143	19	finance	finance	NOUN
hassl-3017	143	20	management	management	NOUN
hassl-3017	143	21	in	in	ADP
hassl-3017	143	22	zimbabwe	zimbabwe	PROPN
hassl-3017	143	23	’s	’s	PART
hassl-3017	143	24	public	public	ADJ
hassl-3017	143	25	sector	sector	NOUN
hassl-3017	143	26	.	.	PUNCT
hassl-3017	144	1	4.2	4.2	NUM
hassl-3017	144	2	.	.	PUNCT
hassl-3017	144	3	questionnaire	questionnaire	NOUN
hassl-3017	144	4	design	design	NOUN
hassl-3017	144	5	,	,	PUNCT
hassl-3017	144	6	sampling	sampling	NOUN
hassl-3017	144	7	and	and	CCONJ
hassl-3017	144	8	measures	measure	NOUN
hassl-3017	144	9	the	the	DET
hassl-3017	144	10	questionnaire	questionnaire	NOUN
hassl-3017	144	11	was	be	AUX
hassl-3017	144	12	designed	design	VERB
hassl-3017	144	13	with	with	ADP
hassl-3017	144	14	three	three	NUM
hassl-3017	144	15	sections	section	NOUN
hassl-3017	144	16	,	,	PUNCT
hassl-3017	144	17	effectiveness	effectiveness	NOUN
hassl-3017	144	18	of	of	ADP
hassl-3017	144	19	the	the	DET
hassl-3017	144	20	office	office	NOUN
hassl-3017	144	21	of	of	ADP
hassl-3017	144	22	the	the	DET
hassl-3017	144	23	auditor	auditor	NOUN
hassl-3017	144	24	general	general	NOUN
hassl-3017	144	25	(	(	PUNCT
hassl-3017	144	26	eoagz	eoagz	PROPN
hassl-3017	144	27	)	)	PUNCT
hassl-3017	144	28	,	,	PUNCT
hassl-3017	144	29	public	public	ADJ
hassl-3017	144	30	finance	finance	NOUN
hassl-3017	144	31	management	management	NOUN
hassl-3017	144	32	(	(	PUNCT
hassl-3017	144	33	pfm	pfm	NOUN
hassl-3017	144	34	)	)	PUNCT
hassl-3017	144	35	and	and	CCONJ
hassl-3017	144	36	national	national	ADJ
hassl-3017	144	37	development	development	NOUN
hassl-3017	144	38	.	.	PUNCT
hassl-3017	145	1	(	(	PUNCT
hassl-3017	145	2	nd	nd	NOUN
hassl-3017	145	3	)	)	PUNCT
hassl-3017	145	4	.	.	PUNCT
hassl-3017	146	1	the	the	DET
hassl-3017	146	2	eogz	eogz	ADJ
hassl-3017	146	3	was	be	AUX
hassl-3017	146	4	measured	measure	VERB
hassl-3017	146	5	by	by	ADP
hassl-3017	146	6	a	a	DET
hassl-3017	146	7	number	number	NOUN
hassl-3017	146	8	of	of	ADP
hassl-3017	146	9	variables	variable	NOUN
hassl-3017	146	10	such	such	ADJ
hassl-3017	146	11	as	as	ADP
hassl-3017	146	12	transparency	transparency	NOUN
hassl-3017	146	13	(	(	PUNCT
hassl-3017	146	14	tra	tra	NOUN
hassl-3017	146	15	)	)	PUNCT
hassl-3017	146	16	,	,	PUNCT
hassl-3017	146	17	auditor	auditor	NOUN
hassl-3017	146	18	independence	independence	NOUN
hassl-3017	146	19	(	(	PUNCT
hassl-3017	146	20	ind	ind	NOUN
hassl-3017	146	21	)	)	PUNCT
hassl-3017	146	22	,	,	PUNCT
hassl-3017	146	23	public	public	ADJ
hassl-3017	146	24	value	value	NOUN
hassl-3017	146	25	of	of	ADP
hassl-3017	146	26	audit	audit	NOUN
hassl-3017	146	27	reports	report	NOUN
hassl-3017	146	28	(	(	PUNCT
hassl-3017	146	29	pubv	pubv	NOUN
hassl-3017	146	30	)	)	PUNCT
hassl-3017	146	31	,	,	PUNCT
hassl-3017	146	32	auditor	auditor	NOUN
hassl-3017	146	33	sanctions	sanction	NOUN
hassl-3017	146	34	(	(	PUNCT
hassl-3017	146	35	san	san	PROPN
hassl-3017	146	36	)	)	PUNCT
hassl-3017	146	37	,	,	PUNCT
hassl-3017	146	38	stakeholder	stakeholder	NOUN
hassl-3017	146	39	management	management	NOUN
hassl-3017	146	40	(	(	PUNCT
hassl-3017	146	41	shm	shm	NOUN
hassl-3017	146	42	)	)	PUNCT
hassl-3017	146	43	and	and	CCONJ
hassl-3017	146	44	ethical	ethical	ADJ
hassl-3017	146	45	leadership	leadership	NOUN
hassl-3017	146	46	(	(	PUNCT
hassl-3017	146	47	ethl	ethl	PROPN
hassl-3017	146	48	)	)	PUNCT
hassl-3017	146	49	.	.	PUNCT
hassl-3017	147	1	a	a	DET
hassl-3017	147	2	multi	multi	ADJ
hassl-3017	147	3	-	-	ADJ
hassl-3017	147	4	stage	stage	NOUN
hassl-3017	147	5	stratified	stratified	ADJ
hassl-3017	147	6	sampling	sample	VERB
hassl-3017	147	7	humanities	humanity	NOUN
hassl-3017	147	8	and	and	CCONJ
hassl-3017	147	9	social	social	ADJ
hassl-3017	147	10	sciences	science	NOUN
hassl-3017	147	11	letters	letter	NOUN
hassl-3017	147	12	,	,	PUNCT
hassl-3017	147	13	2022	2022	NUM
hassl-3017	147	14	,	,	PUNCT
hassl-3017	147	15	10(3	10(3	NUM
hassl-3017	147	16	):	):	PUNCT
hassl-3017	147	17	223	223	NUM
hassl-3017	147	18	-	-	SYM
hassl-3017	147	19	237	237	NUM
hassl-3017	147	20	229	229	NUM
hassl-3017	147	21	©	©	PROPN
hassl-3017	147	22	2022	2022	NUM
hassl-3017	147	23	conscientia	conscientia	PROPN
hassl-3017	147	24	beam	beam	PROPN
hassl-3017	147	25	.	.	PUNCT
hassl-3017	148	1	all	all	DET
hassl-3017	148	2	rights	right	NOUN
hassl-3017	148	3	reserved	reserve	VERB
hassl-3017	148	4	.	.	PUNCT
hassl-3017	149	1	was	be	AUX
hassl-3017	149	2	used	use	VERB
hassl-3017	149	3	to	to	PART
hassl-3017	149	4	choose	choose	VERB
hassl-3017	149	5	the	the	DET
hassl-3017	149	6	respondents	respondent	NOUN
hassl-3017	149	7	from	from	ADP
hassl-3017	149	8	government	government	NOUN
hassl-3017	149	9	agencies	agency	NOUN
hassl-3017	149	10	,	,	PUNCT
hassl-3017	149	11	state	state	NOUN
hassl-3017	149	12	entities	entity	NOUN
hassl-3017	149	13	,	,	PUNCT
hassl-3017	149	14	parastatals	parastatal	NOUN
hassl-3017	149	15	and	and	CCONJ
hassl-3017	149	16	local	local	ADJ
hassl-3017	149	17	government	government	NOUN
hassl-3017	149	18	authorities	authority	NOUN
hassl-3017	149	19	.	.	PUNCT
hassl-3017	150	1	a	a	DET
hassl-3017	150	2	cross	cross	NOUN
hassl-3017	150	3	-	-	NOUN
hassl-3017	150	4	section	section	NOUN
hassl-3017	150	5	of	of	ADP
hassl-3017	150	6	210	210	NUM
hassl-3017	150	7	public	public	ADJ
hassl-3017	150	8	officials	official	NOUN
hassl-3017	150	9	was	be	AUX
hassl-3017	150	10	chosen	choose	VERB
hassl-3017	150	11	from	from	ADP
hassl-3017	150	12	state	state	NOUN
hassl-3017	150	13	entities	entity	NOUN
hassl-3017	150	14	,	,	PUNCT
hassl-3017	150	15	parastatals	parastatal	NOUN
hassl-3017	150	16	,	,	PUNCT
hassl-3017	150	17	government	government	NOUN
hassl-3017	150	18	departments	department	NOUN
hassl-3017	150	19	and	and	CCONJ
hassl-3017	150	20	local	local	ADJ
hassl-3017	150	21	authorities	authority	NOUN
hassl-3017	150	22	.	.	PUNCT
hassl-3017	151	1	the	the	DET
hassl-3017	151	2	structural	structural	ADJ
hassl-3017	151	3	regression	regression	NOUN
hassl-3017	151	4	equation	equation	NOUN
hassl-3017	151	5	was	be	AUX
hassl-3017	151	6	tested	test	VERB
hassl-3017	151	7	for	for	ADP
hassl-3017	151	8	multi	multi	ADJ
hassl-3017	151	9	-	-	NOUN
hassl-3017	151	10	collinearity	collinearity	NOUN
hassl-3017	151	11	and	and	CCONJ
hassl-3017	151	12	goodness	goodness	NOUN
hassl-3017	151	13	of	of	ADP
hassl-3017	151	14	fit	fit	ADJ
hassl-3017	151	15	test	test	NOUN
hassl-3017	151	16	that	that	PRON
hassl-3017	151	17	included	include	VERB
hassl-3017	151	18	;	;	PUNCT
hassl-3017	151	19	the	the	DET
hassl-3017	151	20	root	root	NOUN
hassl-3017	151	21	mean	mean	VERB
hassl-3017	151	22	square	square	ADJ
hassl-3017	151	23	error	error	NOUN
hassl-3017	151	24	of	of	ADP
hassl-3017	151	25	approximation	approximation	NOUN
hassl-3017	151	26	(	(	PUNCT
hassl-3017	151	27	rmsea	rmsea	NOUN
hassl-3017	151	28	)	)	PUNCT
hassl-3017	151	29	,	,	PUNCT
hassl-3017	151	30	comparative	comparative	ADJ
hassl-3017	151	31	fit	fit	ADJ
hassl-3017	151	32	index	index	NOUN
hassl-3017	151	33	(	(	PUNCT
hassl-3017	151	34	cfi),tucker	cfi),tucker	PROPN
hassl-3017	151	35	-	-	PUNCT
hassl-3017	151	36	lewis	lewis	PROPN
hassl-3017	151	37	index	index	NOUN
hassl-3017	151	38	(	(	PUNCT
hassl-3017	151	39	tli	tli	PROPN
hassl-3017	151	40	)	)	PUNCT
hassl-3017	151	41	,	,	PUNCT
hassl-3017	151	42	the	the	DET
hassl-3017	151	43	normed	norme	VERB
hassl-3017	151	44	fit	fit	ADJ
hassl-3017	151	45	index	index	NOUN
hassl-3017	151	46	(	(	PUNCT
hassl-3017	151	47	nfi	nfi	PROPN
hassl-3017	151	48	)	)	PUNCT
hassl-3017	151	49	,	,	PUNCT
hassl-3017	151	50	non	non	ADJ
hassl-3017	151	51	-	-	ADJ
hassl-3017	151	52	normed	normed	ADJ
hassl-3017	151	53	fit	fit	ADJ
hassl-3017	151	54	index	index	NOUN
hassl-3017	151	55	(	(	PUNCT
hassl-3017	151	56	nnfi	nnfi	NOUN
hassl-3017	151	57	)	)	PUNCT
hassl-3017	151	58	,	,	PUNCT
hassl-3017	151	59	standardized	standardized	ADJ
hassl-3017	151	60	root	root	NOUN
hassl-3017	151	61	mean	mean	NOUN
hassl-3017	151	62	square	square	ADJ
hassl-3017	151	63	residual	residual	ADJ
hassl-3017	151	64	(	(	PUNCT
hassl-3017	151	65	srmr	srmr	PROPN
hassl-3017	151	66	)	)	PUNCT
hassl-3017	151	67	(	(	PUNCT
hassl-3017	151	68	see	see	VERB
hassl-3017	151	69	(	(	PUNCT
hassl-3017	151	70	rosellini	rosellini	NOUN
hassl-3017	151	71	&	&	CCONJ
hassl-3017	151	72	brown	brown	PROPN
hassl-3017	151	73	,	,	PUNCT
hassl-3017	151	74	2011	2011	NUM
hassl-3017	151	75	;	;	PUNCT
hassl-3017	151	76	rudolph	rudolph	NOUN
hassl-3017	151	77	,	,	PUNCT
hassl-3017	151	78	troop	troop	NOUN
hassl-3017	151	79	-	-	PUNCT
hassl-3017	151	80	gordon	gordon	PROPN
hassl-3017	151	81	,	,	PUNCT
hassl-3017	151	82	hessel	hessel	PROPN
hassl-3017	151	83	,	,	PUNCT
hassl-3017	151	84	&	&	CCONJ
hassl-3017	151	85	schmidt	schmidt	PROPN
hassl-3017	151	86	,	,	PUNCT
hassl-3017	151	87	2011	2011	NUM
hassl-3017	151	88	;	;	PUNCT
hassl-3017	151	89	wang	wang	PROPN
hassl-3017	151	90	&	&	CCONJ
hassl-3017	151	91	zhang	zhang	PROPN
hassl-3017	151	92	,	,	PUNCT
hassl-3017	151	93	2011	2011	NUM
hassl-3017	151	94	)	)	PUNCT
hassl-3017	151	95	)	)	PUNCT
hassl-3017	152	1	the	the	DET
hassl-3017	152	2	incremental	incremental	ADJ
hassl-3017	152	3	fit	fit	ADJ
hassl-3017	152	4	index	index	NOUN
hassl-3017	152	5	(	(	PUNCT
hassl-3017	152	6	ifi	ifi	PROPN
hassl-3017	152	7	)	)	PUNCT
hassl-3017	152	8	(	(	PUNCT
hassl-3017	152	9	see	see	VERB
hassl-3017	152	10	enders	ender	NOUN
hassl-3017	152	11	(	(	PUNCT
hassl-3017	152	12	2011	2011	NUM
hassl-3017	152	13	)	)	PUNCT
hassl-3017	152	14	)	)	PUNCT
hassl-3017	153	1	the	the	DET
hassl-3017	153	2	goodness	goodness	NOUN
hassl-3017	153	3	-	-	PUNCT
hassl-3017	153	4	of	of	ADP
hassl-3017	153	5	-	-	PUNCT
hassl-3017	153	6	fit	fit	NOUN
hassl-3017	153	7	index	index	NOUN
hassl-3017	153	8	(	(	PUNCT
hassl-3017	153	9	gfi	gfi	PROPN
hassl-3017	153	10	)	)	PUNCT
hassl-3017	153	11	(	(	PUNCT
hassl-3017	153	12	see	see	VERB
hassl-3017	153	13	bentler	bentler	NOUN
hassl-3017	153	14	(	(	PUNCT
hassl-3017	153	15	2009	2009	NUM
hassl-3017	153	16	)	)	PUNCT
hassl-3017	153	17	)	)	PUNCT
hassl-3017	154	1	the	the	DET
hassl-3017	154	2	chisquare	chisquare	NOUN
hassl-3017	154	3	goodness	goodness	NOUN
hassl-3017	154	4	-	-	PUNCT
hassl-3017	154	5	of	of	ADP
hassl-3017	154	6	-	-	PUNCT
hassl-3017	154	7	fit	fit	NOUN
hassl-3017	154	8	(	(	PUNCT
hassl-3017	154	9	cmin	cmin	NOUN
hassl-3017	154	10	/	/	SYM
hassl-3017	154	11	df	df	PROPN
hassl-3017	154	12	)	)	PUNCT
hassl-3017	154	13	(	(	PUNCT
hassl-3017	154	14	see	see	VERB
hassl-3017	154	15	bentler	bentler	NOUN
hassl-3017	154	16	and	and	CCONJ
hassl-3017	154	17	satorra	satorra	NOUN
hassl-3017	154	18	(	(	PUNCT
hassl-3017	154	19	2010	2010	NUM
hassl-3017	154	20	)	)	PUNCT
hassl-3017	154	21	)	)	PUNCT
hassl-3017	155	1	the	the	DET
hassl-3017	155	2	adjusted	adjust	VERB
hassl-3017	155	3	goodness	goodness	NOUN
hassl-3017	155	4	-	-	PUNCT
hassl-3017	155	5	of	of	ADP
hassl-3017	155	6	-	-	PUNCT
hassl-3017	155	7	fit	fit	NOUN
hassl-3017	155	8	index	index	NOUN
hassl-3017	155	9	(	(	PUNCT
hassl-3017	155	10	agfi	agfi	NOUN
hassl-3017	155	11	)	)	PUNCT
hassl-3017	155	12	(	(	PUNCT
hassl-3017	155	13	see	see	VERB
hassl-3017	155	14	bentler	bentler	NOUN
hassl-3017	155	15	and	and	CCONJ
hassl-3017	155	16	yuan	yuan	PROPN
hassl-3017	155	17	(	(	PUNCT
hassl-3017	155	18	2011	2011	NUM
hassl-3017	155	19	)	)	PUNCT
hassl-3017	155	20	)	)	PUNCT
hassl-3017	155	21	.	.	PUNCT
hassl-3017	156	1	5	5	X
hassl-3017	156	2	.	.	X
hassl-3017	156	3	main	main	ADJ
hassl-3017	156	4	findings	finding	NOUN
hassl-3017	156	5	5.1	5.1	NUM
hassl-3017	156	6	.	.	PUNCT
hassl-3017	157	1	descriptive	descriptive	ADJ
hassl-3017	157	2	statistics	statistic	NOUN
hassl-3017	157	3	the	the	DET
hassl-3017	157	4	descriptive	descriptive	ADJ
hassl-3017	157	5	statistics	statistic	NOUN
hassl-3017	157	6	,	,	PUNCT
hassl-3017	157	7	that	that	PRON
hassl-3017	157	8	is	be	AUX
hassl-3017	157	9	the	the	DET
hassl-3017	157	10	cronbach	cronbach	NOUN
hassl-3017	157	11	’s	’s	PART
hassl-3017	157	12	alpha	alpha	NOUN
hassl-3017	157	13	(	(	PUNCT
hassl-3017	157	14	ca	ca	NOUN
hassl-3017	157	15	)	)	PUNCT
hassl-3017	157	16	,	,	PUNCT
hassl-3017	157	17	composite	composite	ADJ
hassl-3017	157	18	reliability	reliability	NOUN
hassl-3017	157	19	(	(	PUNCT
hassl-3017	157	20	cr	cr	NOUN
hassl-3017	157	21	)	)	PUNCT
hassl-3017	157	22	,	,	PUNCT
hassl-3017	157	23	and	and	CCONJ
hassl-3017	157	24	average	average	ADJ
hassl-3017	157	25	variance	variance	NOUN
hassl-3017	157	26	extracted	extract	VERB
hassl-3017	157	27	(	(	PUNCT
hassl-3017	157	28	ave	ave	PROPN
hassl-3017	157	29	)	)	PUNCT
hassl-3017	157	30	,	,	PUNCT
hassl-3017	157	31	standardized	standardized	ADJ
hassl-3017	157	32	factor	factor	NOUN
hassl-3017	157	33	loadings	loading	NOUN
hassl-3017	157	34	and	and	CCONJ
hassl-3017	157	35	correlations	correlation	NOUN
hassl-3017	157	36	for	for	ADP
hassl-3017	157	37	the	the	DET
hassl-3017	157	38	constrict	constrict	NOUN
hassl-3017	157	39	were	be	AUX
hassl-3017	157	40	calculated	calculate	VERB
hassl-3017	157	41	and	and	CCONJ
hassl-3017	157	42	are	be	AUX
hassl-3017	157	43	presented	present	VERB
hassl-3017	157	44	in	in	ADP
hassl-3017	157	45	table	table	NOUN
hassl-3017	157	46	1	1	NUM
hassl-3017	157	47	.	.	PUNCT
hassl-3017	157	48	table	table	NOUN
hassl-3017	157	49	1	1	NUM
hassl-3017	157	50	.	.	PUNCT
hassl-3017	158	1	reliability	reliability	NOUN
hassl-3017	158	2	and	and	CCONJ
hassl-3017	158	3	validity	validity	NOUN
hassl-3017	158	4	analysis	analysis	NOUN
hassl-3017	158	5	results	result	NOUN
hassl-3017	158	6	.	.	PUNCT
hassl-3017	159	1	variable	variable	ADJ
hassl-3017	159	2	cronbach	cronbach	NOUN
hassl-3017	159	3	's	's	PART
hassl-3017	159	4	alpha	alpha	NOUN
hassl-3017	159	5	(	(	PUNCT
hassl-3017	159	6	ca	ca	NOUN
hassl-3017	159	7	)	)	PUNCT
hassl-3017	159	8	composite	composite	ADJ
hassl-3017	159	9	reliability	reliability	NOUN
hassl-3017	159	10	(	(	PUNCT
hassl-3017	159	11	cr	cr	NOUN
hassl-3017	159	12	)	)	PUNCT
hassl-3017	159	13	average	average	ADJ
hassl-3017	159	14	variance	variance	NOUN
hassl-3017	159	15	extracted	extract	VERB
hassl-3017	159	16	(	(	PUNCT
hassl-3017	159	17	ave	ave	PROPN
hassl-3017	159	18	)	)	PUNCT
hassl-3017	159	19	eoagz	eoagz	NOUN
hassl-3017	159	20	0.710	0.710	NUM
hassl-3017	159	21	0.867	0.867	NUM
hassl-3017	159	22	0.766	0.766	NUM
hassl-3017	159	23	fina	fina	NOUN
hassl-3017	159	24	0.778	0.778	NUM
hassl-3017	159	25	0.845	0.845	NUM
hassl-3017	159	26	0.523	0.523	NUM
hassl-3017	159	27	ind	ind	NOUN
hassl-3017	159	28	0.783	0.783	NUM
hassl-3017	159	29	0.847	0.847	NUM
hassl-3017	159	30	0.532	0.532	NUM
hassl-3017	159	31	pubv	pubv	NOUN
hassl-3017	159	32	0.768	0.768	NUM
hassl-3017	159	33	0.808	0.808	NUM
hassl-3017	159	34	0.514	0.514	NUM
hassl-3017	159	35	tra	tra	NOUN
hassl-3017	159	36	0.705	0.705	NUM
hassl-3017	159	37	0.801	0.801	NUM
hassl-3017	159	38	0.509	0.509	NUM
hassl-3017	159	39	san	san	PROPN
hassl-3017	159	40	0.847	0.847	NUM
hassl-3017	159	41	0.888	0.888	NUM
hassl-3017	159	42	0.614	0.614	NUM
hassl-3017	159	43	shm	shm	NOUN
hassl-3017	159	44	0.908	0.908	NUM
hassl-3017	159	45	0.925	0.925	NUM
hassl-3017	159	46	0.578	0.578	NUM
hassl-3017	159	47	ethl	ethl	NOUN
hassl-3017	159	48	0.761	0.761	NUM
hassl-3017	159	49	0.836	0.836	NUM
hassl-3017	159	50	0.510	0.510	NUM
hassl-3017	159	51	spfm	spfm	NOUN
hassl-3017	159	52	0.757	0.757	NUM
hassl-3017	159	53	0.839	0.839	NUM
hassl-3017	159	54	0.517	0.517	NUM
hassl-3017	159	55	note	note	NOUN
hassl-3017	159	56	:	:	PUNCT
hassl-3017	159	57	eoagz	eoagz	ADJ
hassl-3017	159	58	,	,	PUNCT
hassl-3017	159	59	effectiveness	effectiveness	NOUN
hassl-3017	159	60	of	of	ADP
hassl-3017	159	61	the	the	DET
hassl-3017	159	62	office	office	NOUN
hassl-3017	159	63	of	of	ADP
hassl-3017	159	64	the	the	DET
hassl-3017	159	65	auditor	auditor	NOUN
hassl-3017	159	66	general	general	NOUN
hassl-3017	159	67	;	;	PUNCT
hassl-3017	159	68	fina	fina	PROPN
hassl-3017	159	69	,	,	PUNCT
hassl-3017	159	70	financial	financial	ADJ
hassl-3017	159	71	accountability	accountability	NOUN
hassl-3017	159	72	;	;	PUNCT
hassl-3017	159	73	ind	ind	NOUN
hassl-3017	159	74	,	,	PUNCT
hassl-3017	159	75	auditor	auditor	NOUN
hassl-3017	159	76	independence	independence	NOUN
hassl-3017	159	77	,	,	PUNCT
hassl-3017	159	78	pubv	pubv	NOUN
hassl-3017	159	79	,	,	PUNCT
hassl-3017	159	80	public	public	ADJ
hassl-3017	159	81	value	value	NOUN
hassl-3017	159	82	of	of	ADP
hassl-3017	159	83	audit	audit	NOUN
hassl-3017	159	84	reports	report	NOUN
hassl-3017	159	85	;	;	PUNCT
hassl-3017	159	86	tra	tra	NOUN
hassl-3017	159	87	,	,	PUNCT
hassl-3017	159	88	transparency	transparency	NOUN
hassl-3017	159	89	;	;	PUNCT
hassl-3017	159	90	san	san	PROPN
hassl-3017	159	91	,	,	PUNCT
hassl-3017	159	92	auditor	auditor	NOUN
hassl-3017	159	93	sanctions	sanction	NOUN
hassl-3017	159	94	,	,	PUNCT
hassl-3017	159	95	shm	shm	PROPN
hassl-3017	159	96	,	,	PUNCT
hassl-3017	159	97	stakeholder	stakeholder	NOUN
hassl-3017	159	98	management	management	NOUN
hassl-3017	159	99	,	,	PUNCT
hassl-3017	159	100	ethl	ethl	PROPN
hassl-3017	159	101	,	,	PUNCT
hassl-3017	159	102	ethical	ethical	ADJ
hassl-3017	159	103	leadership	leadership	NOUN
hassl-3017	159	104	,	,	PUNCT
hassl-3017	159	105	spfm	spfm	NOUN
hassl-3017	159	106	,	,	PUNCT
hassl-3017	159	107	supreme	supreme	ADJ
hassl-3017	159	108	public	public	ADJ
hassl-3017	159	109	finance	finance	NOUN
hassl-3017	159	110	management	management	NOUN
hassl-3017	159	111	.	.	PUNCT
hassl-3017	160	1	the	the	DET
hassl-3017	160	2	results	result	NOUN
hassl-3017	160	3	displayed	display	VERB
hassl-3017	160	4	in	in	ADP
hassl-3017	160	5	table	table	NOUN
hassl-3017	160	6	1	1	NUM
hassl-3017	160	7	,	,	PUNCT
hassl-3017	160	8	shows	show	VERB
hassl-3017	160	9	that	that	SCONJ
hassl-3017	160	10	the	the	DET
hassl-3017	160	11	ca	ca	NOUN
hassl-3017	160	12	values	value	NOUN
hassl-3017	160	13	range	range	VERB
hassl-3017	160	14	from	from	ADP
hassl-3017	160	15	0.705	0.705	NUM
hassl-3017	160	16	to	to	ADP
hassl-3017	160	17	0.908	0.908	NUM
hassl-3017	160	18	suggesting	suggest	VERB
hassl-3017	160	19	the	the	DET
hassl-3017	160	20	presence	presence	NOUN
hassl-3017	160	21	of	of	ADP
hassl-3017	160	22	internal	internal	ADJ
hassl-3017	160	23	consistency	consistency	NOUN
hassl-3017	160	24	of	of	ADP
hassl-3017	160	25	the	the	DET
hassl-3017	160	26	measurement	measurement	NOUN
hassl-3017	160	27	items	item	NOUN
hassl-3017	160	28	.	.	PUNCT
hassl-3017	161	1	hair	hair	NOUN
hassl-3017	161	2	,	,	PUNCT
hassl-3017	161	3	sarstedt	sarstedt	NOUN
hassl-3017	161	4	,	,	PUNCT
hassl-3017	161	5	hopkins	hopkin	NOUN
hassl-3017	161	6	,	,	PUNCT
hassl-3017	161	7	and	and	CCONJ
hassl-3017	161	8	kuppelwieser	kuppelwieser	NOUN
hassl-3017	161	9	(	(	PUNCT
hassl-3017	161	10	2014	2014	NUM
hassl-3017	161	11	)	)	PUNCT
hassl-3017	161	12	recommend	recommend	VERB
hassl-3017	161	13	a	a	DET
hassl-3017	161	14	cr	cr	NOUN
hassl-3017	161	15	value	value	NOUN
hassl-3017	161	16	which	which	PRON
hassl-3017	161	17	is	be	AUX
hassl-3017	161	18	above	above	ADP
hassl-3017	161	19	0.7	0.7	NUM
hassl-3017	161	20	for	for	ADP
hassl-3017	161	21	reliability	reliability	NOUN
hassl-3017	161	22	.	.	PUNCT
hassl-3017	162	1	table	table	NOUN
hassl-3017	162	2	1	1	NUM
hassl-3017	162	3	depicts	depict	VERB
hassl-3017	162	4	all	all	DET
hassl-3017	162	5	the	the	DET
hassl-3017	162	6	cr	cr	PROPN
hassl-3017	162	7	values	value	NOUN
hassl-3017	162	8	are	be	AUX
hassl-3017	162	9	above	above	ADP
hassl-3017	162	10	the	the	DET
hassl-3017	162	11	threshold	threshold	NOUN
hassl-3017	162	12	value	value	NOUN
hassl-3017	162	13	of	of	ADP
hassl-3017	162	14	0.7	0.7	NUM
hassl-3017	162	15	.	.	PUNCT
hassl-3017	163	1	the	the	DET
hassl-3017	163	2	ave	ave	PROPN
hassl-3017	163	3	values	value	NOUN
hassl-3017	163	4	exceed	exceed	VERB
hassl-3017	163	5	the	the	DET
hassl-3017	163	6	threshold	threshold	NOUN
hassl-3017	163	7	value	value	NOUN
hassl-3017	163	8	of	of	ADP
hassl-3017	163	9	0.5	0.5	NUM
hassl-3017	163	10	.	.	PUNCT
hassl-3017	164	1	suggesting	suggest	VERB
hassl-3017	164	2	that	that	SCONJ
hassl-3017	164	3	the	the	DET
hassl-3017	164	4	measurement	measurement	NOUN
hassl-3017	164	5	items	item	NOUN
hassl-3017	164	6	are	be	AUX
hassl-3017	164	7	reliable	reliable	ADJ
hassl-3017	164	8	(	(	PUNCT
hassl-3017	164	9	bentler	bentler	NOUN
hassl-3017	164	10	&	&	CCONJ
hassl-3017	164	11	yuan	yuan	PROPN
hassl-3017	164	12	,	,	PUNCT
hassl-3017	164	13	2011	2011	NUM
hassl-3017	164	14	)	)	PUNCT
hassl-3017	164	15	.	.	PUNCT
hassl-3017	165	1	5.2	5.2	NUM
hassl-3017	165	2	.	.	PUNCT
hassl-3017	165	3	cross	cross	NOUN
hassl-3017	165	4	factor	factor	NOUN
hassl-3017	165	5	loadings	loading	NOUN
hassl-3017	165	6	the	the	DET
hassl-3017	165	7	cross	cros	NOUN
hassl-3017	165	8	-	-	NOUN
hassl-3017	165	9	loadings	loading	NOUN
hassl-3017	165	10	were	be	AUX
hassl-3017	165	11	calculated	calculate	VERB
hassl-3017	165	12	to	to	PART
hassl-3017	165	13	examine	examine	VERB
hassl-3017	165	14	convergent	convergent	ADJ
hassl-3017	165	15	validity	validity	NOUN
hassl-3017	165	16	of	of	ADP
hassl-3017	165	17	the	the	DET
hassl-3017	165	18	factors	factor	NOUN
hassl-3017	165	19	and	and	CCONJ
hassl-3017	165	20	the	the	DET
hassl-3017	165	21	results	result	NOUN
hassl-3017	165	22	are	be	AUX
hassl-3017	165	23	summarized	summarize	VERB
hassl-3017	165	24	in	in	ADP
hassl-3017	165	25	table	table	NOUN
hassl-3017	165	26	2	2	NUM
hassl-3017	165	27	.	.	PUNCT
hassl-3017	166	1	according	accord	VERB
hassl-3017	166	2	to	to	ADP
hassl-3017	166	3	table	table	NOUN
hassl-3017	166	4	2	2	NUM
hassl-3017	166	5	results	result	NOUN
hassl-3017	166	6	,	,	PUNCT
hassl-3017	166	7	all	all	DET
hassl-3017	166	8	the	the	DET
hassl-3017	166	9	cross	cross	NOUN
hassl-3017	166	10	-	-	NOUN
hassl-3017	166	11	loadings	loading	NOUN
hassl-3017	166	12	displayed	display	VERB
hassl-3017	166	13	suggest	suggest	VERB
hassl-3017	166	14	the	the	DET
hassl-3017	166	15	existence	existence	NOUN
hassl-3017	166	16	of	of	ADP
hassl-3017	166	17	convergent	convergent	ADJ
hassl-3017	166	18	validity	validity	NOUN
hassl-3017	166	19	on	on	ADP
hassl-3017	166	20	the	the	DET
hassl-3017	166	21	measurement	measurement	NOUN
hassl-3017	166	22	items	item	NOUN
hassl-3017	166	23	as	as	SCONJ
hassl-3017	166	24	they	they	PRON
hassl-3017	166	25	are	be	AUX
hassl-3017	166	26	all	all	ADV
hassl-3017	166	27	above	above	ADP
hassl-3017	166	28	0.5	0.5	NUM
hassl-3017	166	29	(	(	PUNCT
hassl-3017	166	30	hu	hu	PROPN
hassl-3017	166	31	&	&	CCONJ
hassl-3017	166	32	bentler	bentler	PROPN
hassl-3017	166	33	,	,	PUNCT
hassl-3017	166	34	1998	1998	NUM
hassl-3017	166	35	)	)	PUNCT
hassl-3017	166	36	.	.	PUNCT
hassl-3017	167	1	the	the	DET
hassl-3017	167	2	items	item	NOUN
hassl-3017	167	3	with	with	ADP
hassl-3017	167	4	standardized	standardized	ADJ
hassl-3017	167	5	factor	factor	NOUN
hassl-3017	167	6	loadings	loading	NOUN
hassl-3017	167	7	that	that	PRON
hassl-3017	167	8	were	be	AUX
hassl-3017	167	9	below	below	ADP
hassl-3017	167	10	0.5	0.5	NUM
hassl-3017	167	11	were	be	AUX
hassl-3017	167	12	removed	remove	VERB
hassl-3017	167	13	from	from	ADP
hassl-3017	167	14	the	the	DET
hassl-3017	167	15	model	model	NOUN
hassl-3017	167	16	following	follow	VERB
hassl-3017	167	17	the	the	DET
hassl-3017	167	18	advice	advice	NOUN
hassl-3017	167	19	of	of	ADP
hassl-3017	167	20	bentler	bentler	NOUN
hassl-3017	167	21	and	and	CCONJ
hassl-3017	167	22	satorra	satorra	NOUN
hassl-3017	167	23	(	(	PUNCT
hassl-3017	167	24	2010	2010	NUM
hassl-3017	167	25	)	)	PUNCT
hassl-3017	167	26	who	who	PRON
hassl-3017	167	27	recommend	recommend	VERB
hassl-3017	167	28	suppressing	suppress	VERB
hassl-3017	167	29	factor	factor	NOUN
hassl-3017	167	30	loadings	loading	NOUN
hassl-3017	167	31	less	less	ADJ
hassl-3017	167	32	than	than	ADP
hassl-3017	167	33	0.3	0.3	NUM
hassl-3017	167	34	.	.	PUNCT
hassl-3017	168	1	humanities	humanity	NOUN
hassl-3017	168	2	and	and	CCONJ
hassl-3017	168	3	social	social	ADJ
hassl-3017	168	4	sciences	science	NOUN
hassl-3017	168	5	letters	letter	NOUN
hassl-3017	168	6	,	,	PUNCT
hassl-3017	168	7	2022	2022	NUM
hassl-3017	168	8	,	,	PUNCT
hassl-3017	168	9	10(3	10(3	NUM
hassl-3017	168	10	):	):	PUNCT
hassl-3017	168	11	223	223	NUM
hassl-3017	168	12	-	-	SYM
hassl-3017	168	13	237	237	NUM
hassl-3017	168	14	230	230	NUM
hassl-3017	168	15	©	©	PROPN
hassl-3017	168	16	2022	2022	NUM
hassl-3017	168	17	conscientia	conscientia	PROPN
hassl-3017	168	18	beam	beam	PROPN
hassl-3017	168	19	.	.	PUNCT
hassl-3017	169	1	all	all	DET
hassl-3017	169	2	rights	right	NOUN
hassl-3017	169	3	reserved	reserve	VERB
hassl-3017	169	4	.	.	PUNCT
hassl-3017	170	1	table	table	NOUN
hassl-3017	170	2	2	2	NUM
hassl-3017	170	3	.	.	X
hassl-3017	170	4	cross	cross	NOUN
hassl-3017	170	5	factor	factor	NOUN
hassl-3017	170	6	loadings	loading	NOUN
hassl-3017	170	7	.	.	PUNCT
hassl-3017	171	1	variable	variable	PROPN
hassl-3017	171	2	eoagz	eoagz	PROPN
hassl-3017	171	3	fina	fina	PROPN
hassl-3017	171	4	ind	ind	PROPN
hassl-3017	171	5	pubv	pubv	PROPN
hassl-3017	171	6	tra	tra	PROPN
hassl-3017	171	7	san	san	PROPN
hassl-3017	171	8	shm	shm	PROPN
hassl-3017	171	9	ethl	ethl	PROPN
hassl-3017	171	10	spfm	spfm	PROPN
hassl-3017	171	11	eoagz1	eoagz1	PROPN
hassl-3017	171	12	0.811	0.811	NUM
hassl-3017	171	13	0.225	0.225	NUM
hassl-3017	171	14	0.241	0.241	NUM
hassl-3017	171	15	-0.019	-0.019	PUNCT
hassl-3017	171	16	0.009	0.009	NUM
hassl-3017	171	17	0.122	0.122	NUM
hassl-3017	171	18	0.048	0.048	NUM
hassl-3017	171	19	0.01	0.01	NUM
hassl-3017	171	20	0.062	0.062	NUM
hassl-3017	171	21	eoagz4	eoagz4	NOUN
hassl-3017	171	22	0.935	0.935	NUM
hassl-3017	171	23	0.262	0.262	NUM
hassl-3017	171	24	0.26	0.26	NUM
hassl-3017	171	25	-0.015	-0.015	PUNCT
hassl-3017	171	26	0.038	0.038	NUM
hassl-3017	171	27	0.084	0.084	NUM
hassl-3017	171	28	0.077	0.077	NUM
hassl-3017	171	29	0.04	0.04	NUM
hassl-3017	171	30	0.108	0.108	NUM
hassl-3017	171	31	fina1	fina1	NOUN
hassl-3017	171	32	0.314	0.314	NUM
hassl-3017	171	33	0.723	0.723	NUM
hassl-3017	171	34	0.325	0.325	NUM
hassl-3017	171	35	0.060	0.060	NUM
hassl-3017	171	36	0.088	0.088	NUM
hassl-3017	171	37	0.05	0.05	NUM
hassl-3017	171	38	0.152	0.152	NUM
hassl-3017	171	39	0.162	0.162	NUM
hassl-3017	171	40	0.142	0.142	NUM
hassl-3017	172	1	fina2	fina2	NOUN
hassl-3017	172	2	0.168	0.168	NUM
hassl-3017	172	3	0.766	0.766	NUM
hassl-3017	172	4	0.285	0.285	NUM
hassl-3017	172	5	0.003	0.003	NUM
hassl-3017	172	6	0.054	0.054	NUM
hassl-3017	172	7	0.104	0.104	NUM
hassl-3017	172	8	0.121	0.121	NUM
hassl-3017	172	9	0.123	0.123	NUM
hassl-3017	172	10	0.135	0.135	NUM
hassl-3017	172	11	fina3	fina3	NOUN
hassl-3017	172	12	0.198	0.198	NUM
hassl-3017	172	13	0.657	0.657	NUM
hassl-3017	172	14	0.248	0.248	NUM
hassl-3017	172	15	0.039	0.039	NUM
hassl-3017	172	16	0.053	0.053	NUM
hassl-3017	172	17	0.047	0.047	NUM
hassl-3017	172	18	0.054	0.054	NUM
hassl-3017	172	19	0.041	0.041	NUM
hassl-3017	172	20	0.085	0.085	NUM
hassl-3017	172	21	fina6	fina6	X
hassl-3017	172	22	0.146	0.146	NUM
hassl-3017	172	23	0.655	0.655	NUM
hassl-3017	172	24	0.247	0.247	NUM
hassl-3017	172	25	0.045	0.045	NUM
hassl-3017	172	26	-0.032	-0.032	ADP
hassl-3017	172	27	0.000	0.000	NUM
hassl-3017	172	28	0.017	0.017	NUM
hassl-3017	172	29	0.071	0.071	NUM
hassl-3017	172	30	0.014	0.014	NUM
hassl-3017	172	31	fina7	fina7	NOUN
hassl-3017	172	32	0.184	0.184	NUM
hassl-3017	172	33	0.804	0.804	NUM
hassl-3017	172	34	0.260	0.260	NUM
hassl-3017	172	35	0.061	0.061	NUM
hassl-3017	172	36	0.057	0.057	NUM
hassl-3017	172	37	0.092	0.092	NUM
hassl-3017	172	38	0.123	0.123	NUM
hassl-3017	172	39	0.113	0.113	NUM
hassl-3017	172	40	0.134	0.134	NUM
hassl-3017	172	41	ind1	ind1	NOUN
hassl-3017	172	42	0.115	0.115	NUM
hassl-3017	172	43	0.314	0.314	NUM
hassl-3017	172	44	0.786	0.786	NUM
hassl-3017	172	45	0.038	0.038	NUM
hassl-3017	172	46	0.088	0.088	NUM
hassl-3017	172	47	0.187	0.187	NUM
hassl-3017	172	48	0.110	0.110	NUM
hassl-3017	172	49	0.223	0.223	NUM
hassl-3017	172	50	0.126	0.126	NUM
hassl-3017	172	51	ind2	ind2	NOUN
hassl-3017	172	52	0.265	0.265	NUM
hassl-3017	172	53	0.298	0.298	NUM
hassl-3017	172	54	0.819	0.819	NUM
hassl-3017	172	55	0.081	0.081	NUM
hassl-3017	172	56	0.147	0.147	NUM
hassl-3017	172	57	0.223	0.223	NUM
hassl-3017	172	58	0.181	0.181	NUM
hassl-3017	172	59	0.241	0.241	NUM
hassl-3017	172	60	0.204	0.204	NUM
hassl-3017	172	61	ind3	ind3	NOUN
hassl-3017	172	62	0.279	0.279	NUM
hassl-3017	172	63	0.265	0.265	NUM
hassl-3017	172	64	0.576	0.576	NUM
hassl-3017	172	65	0.012	0.012	NUM
hassl-3017	172	66	-0.007	-0.007	NOUN
hassl-3017	172	67	0.083	0.083	NUM
hassl-3017	172	68	0.053	0.053	NUM
hassl-3017	172	69	0.145	0.145	NUM
hassl-3017	172	70	0.049	0.049	NUM
hassl-3017	172	71	ind5	ind5	PROPN
hassl-3017	172	72	0.219	0.219	NUM
hassl-3017	172	73	0.306	0.306	NUM
hassl-3017	172	74	0.814	0.814	NUM
hassl-3017	172	75	0.150	0.150	NUM
hassl-3017	172	76	0.195	0.195	NUM
hassl-3017	172	77	0.110	0.110	NUM
hassl-3017	172	78	0.165	0.165	NUM
hassl-3017	172	79	0.162	0.162	NUM
hassl-3017	172	80	0.167	0.167	NUM
hassl-3017	172	81	ind6	ind6	PROPN
hassl-3017	172	82	0.234	0.234	NUM
hassl-3017	172	83	0.202	0.202	NUM
hassl-3017	172	84	0.613	0.613	NUM
hassl-3017	172	85	0.036	0.036	NUM
hassl-3017	172	86	0.073	0.073	NUM
hassl-3017	172	87	0.138	0.138	NUM
hassl-3017	172	88	0.088	0.088	NUM
hassl-3017	172	89	0.128	0.128	NUM
hassl-3017	172	90	0.117	0.117	NUM
hassl-3017	172	91	pubv1	pubv1	NOUN
hassl-3017	172	92	-0.038	-0.038	PUNCT
hassl-3017	172	93	0.098	0.098	NUM
hassl-3017	172	94	0.054	0.054	NUM
hassl-3017	172	95	0.735	0.735	NUM
hassl-3017	172	96	0.292	0.292	NUM
hassl-3017	172	97	0.187	0.187	NUM
hassl-3017	172	98	0.335	0.335	NUM
hassl-3017	172	99	0.262	0.262	NUM
hassl-3017	172	100	0.316	0.316	NUM
hassl-3017	172	101	pubv2	pubv2	NOUN
hassl-3017	172	102	-0.013	-0.013	PUNCT
hassl-3017	172	103	0.005	0.005	NUM
hassl-3017	172	104	0.067	0.067	NUM
hassl-3017	172	105	0.648	0.648	NUM
hassl-3017	172	106	0.196	0.196	NUM
hassl-3017	172	107	0.297	0.297	NUM
hassl-3017	172	108	0.240	0.240	NUM
hassl-3017	172	109	0.203	0.203	NUM
hassl-3017	172	110	0.258	0.258	NUM
hassl-3017	172	111	pubv3	pubv3	NOUN
hassl-3017	173	1	0.044	0.044	NUM
hassl-3017	173	2	0.076	0.076	NUM
hassl-3017	173	3	0.093	0.093	NUM
hassl-3017	173	4	0.782	0.782	NUM
hassl-3017	173	5	0.304	0.304	NUM
hassl-3017	173	6	0.351	0.351	NUM
hassl-3017	173	7	0.355	0.355	NUM
hassl-3017	173	8	0.309	0.309	NUM
hassl-3017	173	9	0.336	0.336	NUM
hassl-3017	173	10	pubv4	pubv4	NOUN
hassl-3017	173	11	-0.055	-0.055	PUNCT
hassl-3017	173	12	-0.032	-0.032	ADP
hassl-3017	173	13	0.066	0.066	NUM
hassl-3017	173	14	0.696	0.696	NUM
hassl-3017	173	15	0.215	0.215	NUM
hassl-3017	173	16	0.326	0.326	NUM
hassl-3017	173	17	0.287	0.287	NUM
hassl-3017	173	18	0.275	0.275	NUM
hassl-3017	173	19	0.289	0.289	NUM
hassl-3017	173	20	tra1	tra1	NOUN
hassl-3017	173	21	0.011	0.011	NUM
hassl-3017	173	22	0.136	0.136	NUM
hassl-3017	173	23	0.203	0.203	NUM
hassl-3017	173	24	0.280	0.280	NUM
hassl-3017	173	25	0.711	0.711	NUM
hassl-3017	173	26	0.230	0.230	NUM
hassl-3017	173	27	0.705	0.705	NUM
hassl-3017	173	28	0.736	0.736	NUM
hassl-3017	173	29	0.592	0.592	NUM
hassl-3017	173	30	tra2	tra2	NOUN
hassl-3017	173	31	0.100	0.100	NUM
hassl-3017	173	32	0.086	0.086	NUM
hassl-3017	173	33	0.149	0.149	NUM
hassl-3017	173	34	0.360	0.360	NUM
hassl-3017	173	35	0.863	0.863	NUM
hassl-3017	173	36	0.286	0.286	NUM
hassl-3017	173	37	0.807	0.807	NUM
hassl-3017	173	38	0.648	0.648	NUM
hassl-3017	173	39	0.713	0.713	NUM
hassl-3017	173	40	tra3	tra3	PROPN
hassl-3017	173	41	-0.026	-0.026	PUNCT
hassl-3017	173	42	0.019	0.019	NUM
hassl-3017	173	43	0.031	0.031	NUM
hassl-3017	173	44	0.129	0.129	NUM
hassl-3017	173	45	0.717	0.717	NUM
hassl-3017	173	46	0.196	0.196	NUM
hassl-3017	173	47	0.523	0.523	NUM
hassl-3017	173	48	0.377	0.377	NUM
hassl-3017	173	49	0.554	0.554	NUM
hassl-3017	173	50	tra4	tra4	NOUN
hassl-3017	173	51	-0.048	-0.048	NOUN
hassl-3017	173	52	-0.122	-0.122	NUM
hassl-3017	173	53	0.037	0.037	NUM
hassl-3017	173	54	0.233	0.233	NUM
hassl-3017	173	55	0.523	0.523	NUM
hassl-3017	173	56	0.125	0.125	NUM
hassl-3017	173	57	0.318	0.318	NUM
hassl-3017	173	58	0.247	0.247	NUM
hassl-3017	173	59	0.312	0.312	NUM
hassl-3017	173	60	san1	san1	ADJ
hassl-3017	173	61	0.043	0.043	NUM
hassl-3017	173	62	0.093	0.093	NUM
hassl-3017	173	63	0.212	0.212	NUM
hassl-3017	173	64	0.376	0.376	NUM
hassl-3017	173	65	0.316	0.316	NUM
hassl-3017	173	66	0.822	0.822	NUM
hassl-3017	173	67	0.369	0.369	NUM
hassl-3017	173	68	0.385	0.385	NUM
hassl-3017	173	69	0.418	0.418	NUM
hassl-3017	173	70	san2	san2	PROPN
hassl-3017	173	71	0.059	0.059	NUM
hassl-3017	173	72	0.051	0.051	NUM
hassl-3017	173	73	0.128	0.128	NUM
hassl-3017	173	74	0.319	0.319	NUM
hassl-3017	173	75	0.211	0.211	NUM
hassl-3017	173	76	0.789	0.789	NUM
hassl-3017	173	77	0.335	0.335	NUM
hassl-3017	173	78	0.300	0.300	NUM
hassl-3017	173	79	0.418	0.418	NUM
hassl-3017	173	80	san4	san4	NOUN
hassl-3017	173	81	0.140	0.140	NUM
hassl-3017	173	82	0.082	0.082	NUM
hassl-3017	173	83	0.141	0.141	NUM
hassl-3017	173	84	0.347	0.347	NUM
hassl-3017	173	85	0.206	0.206	NUM
hassl-3017	173	86	0.775	0.775	NUM
hassl-3017	173	87	0.305	0.305	NUM
hassl-3017	173	88	0.341	0.341	NUM
hassl-3017	173	89	0.363	0.363	NUM
hassl-3017	173	90	san5	san5	NOUN
hassl-3017	173	91	-0.008	-0.008	PUNCT
hassl-3017	173	92	0.037	0.037	NUM
hassl-3017	173	93	0.123	0.123	NUM
hassl-3017	173	94	0.207	0.207	NUM
hassl-3017	173	95	0.082	0.082	NUM
hassl-3017	173	96	0.696	0.696	NUM
hassl-3017	173	97	0.132	0.132	NUM
hassl-3017	173	98	0.226	0.226	NUM
hassl-3017	173	99	0.171	0.171	NUM
hassl-3017	173	100	san6	san6	NOUN
hassl-3017	173	101	0.146	0.146	NUM
hassl-3017	173	102	0.086	0.086	NUM
hassl-3017	173	103	0.213	0.213	NUM
hassl-3017	173	104	0.300	0.300	NUM
hassl-3017	173	105	0.295	0.295	NUM
hassl-3017	173	106	0.830	0.830	NUM
hassl-3017	173	107	0.345	0.345	NUM
hassl-3017	173	108	0.359	0.359	NUM
hassl-3017	173	109	0.500	0.500	NUM
hassl-3017	173	110	shm1	shm1	VERB
hassl-3017	173	111	-0.011	-0.011	PUNCT
hassl-3017	173	112	0.026	0.026	NUM
hassl-3017	173	113	0.052	0.052	NUM
hassl-3017	173	114	0.306	0.306	NUM
hassl-3017	173	115	0.615	0.615	NUM
hassl-3017	173	116	0.287	0.287	NUM
hassl-3017	173	117	0.748	0.748	NUM
hassl-3017	173	118	0.784	0.784	NUM
hassl-3017	173	119	0.643	0.643	NUM
hassl-3017	173	120	shm2	shm2	NOUN
hassl-3017	173	121	0.048	0.048	NUM
hassl-3017	173	122	0.125	0.125	NUM
hassl-3017	173	123	0.15	0.15	NUM
hassl-3017	173	124	0.386	0.386	NUM
hassl-3017	173	125	0.658	0.658	NUM
hassl-3017	173	126	0.361	0.361	NUM
hassl-3017	173	127	0.820	0.820	NUM
hassl-3017	173	128	0.838	0.838	NUM
hassl-3017	173	129	0.710	0.710	NUM
hassl-3017	173	130	shm3	shm3	NOUN
hassl-3017	174	1	0.011	0.011	NUM
hassl-3017	174	2	0.136	0.136	NUM
hassl-3017	174	3	0.203	0.203	NUM
hassl-3017	174	4	0.280	0.280	NUM
hassl-3017	174	5	0.711	0.711	NUM
hassl-3017	174	6	0.23	0.23	NUM
hassl-3017	174	7	0.705	0.705	NUM
hassl-3017	174	8	0.736	0.736	NUM
hassl-3017	174	9	0.592	0.592	NUM
hassl-3017	174	10	shm4	shm4	NOUN
hassl-3017	174	11	0.110	0.110	NUM
hassl-3017	174	12	0.095	0.095	NUM
hassl-3017	174	13	0.160	0.160	NUM
hassl-3017	174	14	0.377	0.377	NUM
hassl-3017	174	15	0.846	0.846	NUM
hassl-3017	174	16	0.321	0.321	NUM
hassl-3017	174	17	0.820	0.820	NUM
hassl-3017	174	18	0.655	0.655	NUM
hassl-3017	174	19	0.721	0.721	NUM
hassl-3017	174	20	shm5	shm5	PROPN
hassl-3017	174	21	0.024	0.024	NUM
hassl-3017	174	22	0.083	0.083	NUM
hassl-3017	174	23	0.092	0.092	NUM
hassl-3017	174	24	0.258	0.258	NUM
hassl-3017	174	25	0.745	0.745	NUM
hassl-3017	174	26	0.319	0.319	NUM
hassl-3017	174	27	0.761	0.761	NUM
hassl-3017	174	28	0.590	0.590	NUM
hassl-3017	174	29	0.781	0.781	NUM
hassl-3017	174	30	shm6	shm6	VERB
hassl-3017	174	31	0.074	0.074	NUM
hassl-3017	174	32	0.111	0.111	NUM
hassl-3017	174	33	0.118	0.118	NUM
hassl-3017	174	34	0.338	0.338	NUM
hassl-3017	174	35	0.629	0.629	NUM
hassl-3017	174	36	0.358	0.358	NUM
hassl-3017	174	37	0.749	0.749	NUM
hassl-3017	174	38	0.636	0.636	NUM
hassl-3017	174	39	0.645	0.645	NUM
hassl-3017	174	40	shm7	shm7	NOUN
hassl-3017	174	41	0.130	0.130	NUM
hassl-3017	174	42	0.163	0.163	NUM
hassl-3017	174	43	0.143	0.143	NUM
hassl-3017	174	44	0.228	0.228	NUM
hassl-3017	174	45	0.486	0.486	NUM
hassl-3017	174	46	0.247	0.247	NUM
hassl-3017	174	47	0.652	0.652	NUM
hassl-3017	174	48	0.532	0.532	NUM
hassl-3017	174	49	0.690	0.690	NUM
hassl-3017	174	50	shm8	shm8	NOUN
hassl-3017	174	51	0.031	0.031	NUM
hassl-3017	175	1	0.119	0.119	NUM
hassl-3017	175	2	0.125	0.125	NUM
hassl-3017	175	3	0.318	0.318	NUM
hassl-3017	175	4	0.627	0.627	NUM
hassl-3017	175	5	0.347	0.347	NUM
hassl-3017	175	6	0.802	0.802	NUM
hassl-3017	175	7	0.661	0.661	NUM
hassl-3017	175	8	0.813	0.813	NUM
hassl-3017	175	9	shm9	shm9	PROPN
hassl-3017	175	10	0.082	0.082	NUM
hassl-3017	175	11	0.130	0.130	NUM
hassl-3017	175	12	0.182	0.182	NUM
hassl-3017	175	13	0.429	0.429	NUM
hassl-3017	175	14	0.604	0.604	NUM
hassl-3017	175	15	0.266	0.266	NUM
hassl-3017	175	16	0.768	0.768	NUM
hassl-3017	175	17	0.592	0.592	NUM
hassl-3017	175	18	0.786	0.786	NUM
hassl-3017	175	19	tra1	tra1	NOUN
hassl-3017	175	20	0.151	0.151	NUM
hassl-3017	175	21	0.258	0.258	NUM
hassl-3017	175	22	0.306	0.306	NUM
hassl-3017	175	23	0.192	0.192	NUM
hassl-3017	175	24	0.281	0.281	NUM
hassl-3017	175	25	0.408	0.408	NUM
hassl-3017	175	26	0.357	0.357	NUM
hassl-3017	175	27	0.573	0.573	NUM
hassl-3017	175	28	0.379	0.379	NUM
hassl-3017	175	29	tra2	tra2	VERB
hassl-3017	175	30	0.175	0.175	NUM
hassl-3017	175	31	0.113	0.113	NUM
hassl-3017	175	32	0.310	0.310	NUM
hassl-3017	175	33	0.109	0.109	NUM
hassl-3017	175	34	0.257	0.257	NUM
hassl-3017	175	35	0.335	0.335	NUM
hassl-3017	175	36	0.359	0.359	NUM
hassl-3017	175	37	0.589	0.589	NUM
hassl-3017	175	38	0.347	0.347	NUM
hassl-3017	175	39	tra4	tra4	NOUN
hassl-3017	175	40	-0.011	-0.011	PUNCT
hassl-3017	175	41	0.026	0.026	NUM
hassl-3017	175	42	0.052	0.052	NUM
hassl-3017	175	43	0.306	0.306	NUM
hassl-3017	175	44	0.615	0.615	NUM
hassl-3017	175	45	0.287	0.287	NUM
hassl-3017	175	46	0.748	0.748	NUM
hassl-3017	175	47	0.784	0.784	NUM
hassl-3017	175	48	0.643	0.643	NUM
hassl-3017	175	49	tra5	tra5	PROPN
hassl-3017	175	50	0.025	0.025	NUM
hassl-3017	175	51	0.087	0.087	NUM
hassl-3017	175	52	0.157	0.157	NUM
hassl-3017	175	53	0.364	0.364	NUM
hassl-3017	175	54	0.635	0.635	NUM
hassl-3017	175	55	0.357	0.357	NUM
hassl-3017	175	56	0.798	0.798	NUM
hassl-3017	175	57	0.846	0.846	NUM
hassl-3017	175	58	0.686	0.686	NUM
hassl-3017	175	59	tra6	tra6	ADJ
hassl-3017	175	60	0.009	0.009	NUM
hassl-3017	175	61	0.132	0.132	NUM
hassl-3017	175	62	0.206	0.206	NUM
hassl-3017	175	63	0.270	0.270	NUM
hassl-3017	175	64	0.705	0.705	NUM
hassl-3017	175	65	0.223	0.223	NUM
hassl-3017	175	66	0.699	0.699	NUM
hassl-3017	175	67	0.738	0.738	NUM
hassl-3017	175	68	0.584	0.584	NUM
hassl-3017	175	69	spfm1	spfm1	NOUN
hassl-3017	175	70	0.009	0.009	NUM
hassl-3017	175	71	0.069	0.069	NUM
hassl-3017	175	72	0.076	0.076	NUM
hassl-3017	175	73	0.231	0.231	NUM
hassl-3017	175	74	0.760	0.760	NUM
hassl-3017	175	75	0.266	0.266	NUM
hassl-3017	175	76	0.736	0.736	NUM
hassl-3017	175	77	0.574	0.574	NUM
hassl-3017	175	78	0.762	0.762	NUM
hassl-3017	175	79	spfm4	spfm4	NOUN
hassl-3017	175	80	0.146	0.146	NUM
hassl-3017	175	81	0.086	0.086	NUM
hassl-3017	175	82	0.213	0.213	NUM
hassl-3017	175	83	0.300	0.300	NUM
hassl-3017	175	84	0.295	0.295	NUM
hassl-3017	175	85	0.83	0.83	NUM
hassl-3017	175	86	0.345	0.345	NUM
hassl-3017	175	87	0.359	0.359	NUM
hassl-3017	175	88	0.500	0.500	NUM
hassl-3017	175	89	spfm5	spfm5	X
hassl-3017	175	90	0.130	0.130	NUM
hassl-3017	175	91	0.163	0.163	NUM
hassl-3017	175	92	0.143	0.143	NUM
hassl-3017	175	93	0.228	0.228	NUM
hassl-3017	175	94	0.486	0.486	NUM
hassl-3017	175	95	0.247	0.247	NUM
hassl-3017	175	96	0.652	0.652	NUM
hassl-3017	175	97	0.532	0.532	NUM
hassl-3017	175	98	0.690	0.690	NUM
hassl-3017	175	99	spfm6	spfm6	PROPN
hassl-3017	175	100	0.031	0.031	NUM
hassl-3017	175	101	0.119	0.119	NUM
hassl-3017	175	102	0.125	0.125	NUM
hassl-3017	175	103	0.318	0.318	NUM
hassl-3017	175	104	0.627	0.627	NUM
hassl-3017	175	105	0.347	0.347	NUM
hassl-3017	175	106	0.802	0.802	NUM
hassl-3017	175	107	0.661	0.661	NUM
hassl-3017	175	108	0.813	0.813	NUM
hassl-3017	175	109	spfm7	spfm7	NOUN
hassl-3017	175	110	0.082	0.082	NUM
hassl-3017	175	111	0.130	0.130	NUM
hassl-3017	175	112	0.182	0.182	NUM
hassl-3017	175	113	0.429	0.429	NUM
hassl-3017	175	114	0.604	0.604	NUM
hassl-3017	175	115	0.266	0.266	NUM
hassl-3017	175	116	0.768	0.768	NUM
hassl-3017	175	117	0.592	0.592	NUM
hassl-3017	175	118	0.786	0.786	NUM
hassl-3017	175	119	5.3	5.3	NUM
hassl-3017	175	120	.	.	PUNCT
hassl-3017	176	1	discriminant	discriminant	ADJ
hassl-3017	176	2	validity	validity	NOUN
hassl-3017	176	3	tests	test	VERB
hassl-3017	176	4	discriminant	discriminant	ADJ
hassl-3017	176	5	validity	validity	NOUN
hassl-3017	176	6	of	of	ADP
hassl-3017	176	7	the	the	DET
hassl-3017	176	8	constructs	construct	NOUN
hassl-3017	176	9	was	be	AUX
hassl-3017	176	10	examined	examine	VERB
hassl-3017	176	11	through	through	ADP
hassl-3017	176	12	inter	inter	ADJ
hassl-3017	176	13	-	-	ADJ
hassl-3017	176	14	constructs	construct	NOUN
hassl-3017	176	15	correlations	correlation	NOUN
hassl-3017	176	16	.	.	PUNCT
hassl-3017	177	1	inter	inter	ADJ
hassl-3017	177	2	-	-	ADJ
hassl-3017	177	3	constructs	construct	NOUN
hassl-3017	177	4	correlations	correlation	NOUN
hassl-3017	177	5	are	be	AUX
hassl-3017	177	6	displayed	display	VERB
hassl-3017	177	7	in	in	ADP
hassl-3017	177	8	table	table	NOUN
hassl-3017	177	9	3	3	NUM
hassl-3017	177	10	.	.	PUNCT
hassl-3017	177	11	table	table	NOUN
hassl-3017	177	12	3	3	NUM
hassl-3017	177	13	.	.	PUNCT
hassl-3017	178	1	inter	inter	ADJ
hassl-3017	178	2	-	-	ADJ
hassl-3017	178	3	construct	construct	ADJ
hassl-3017	178	4	correlations	correlation	NOUN
hassl-3017	178	5	.	.	PUNCT
hassl-3017	179	1	variable	variable	PROPN
hassl-3017	179	2	eoagz	eoagz	PROPN
hassl-3017	179	3	fina	fina	PROPN
hassl-3017	179	4	ind	ind	PROPN
hassl-3017	179	5	pubv	pubv	PROPN
hassl-3017	179	6	tra	tra	PROPN
hassl-3017	179	7	san	san	PROPN
hassl-3017	179	8	shm	shm	PROPN
hassl-3017	179	9	ethl	ethl	PROPN
hassl-3017	179	10	spfm	spfm	PROPN
hassl-3017	179	11	eoagz	eoagz	VERB
hassl-3017	179	12	0.875	0.875	NUM
hassl-3017	179	13	fina	fina	NOUN
hassl-3017	179	14	0.279	0.279	NUM
hassl-3017	179	15	0.723	0.723	NUM
hassl-3017	179	16	ind	ind	NOUN
hassl-3017	179	17	0.285	0.285	NUM
hassl-3017	179	18	0.376	0.376	NUM
hassl-3017	179	19	0.729	0.729	NUM
hassl-3017	179	20	pubv	pubv	NOUN
hassl-3017	179	21	-0.019	-0.019	NUM
hassl-3017	179	22	0.056	0.056	NUM
hassl-3017	179	23	0.098	0.098	NUM
hassl-3017	179	24	0.717	0.717	NUM
hassl-3017	179	25	tra	tra	NOUN
hassl-3017	179	26	0.030	0.030	NUM
hassl-3017	179	27	0.071	0.071	NUM
hassl-3017	179	28	0.160	0.160	NUM
hassl-3017	179	29	0.355	0.355	NUM
hassl-3017	179	30	0.714	0.714	NUM
hassl-3017	179	31	san	san	PROPN
hassl-3017	179	32	0.111	0.111	NUM
hassl-3017	179	33	0.093	0.093	NUM
hassl-3017	179	34	0.215	0.215	NUM
hassl-3017	179	35	0.404	0.404	NUM
hassl-3017	179	36	0.305	0.305	NUM
hassl-3017	179	37	0.784	0.784	NUM
hassl-3017	179	38	shm	shm	NOUN
hassl-3017	179	39	0.074	0.074	NUM
hassl-3017	179	40	0.145	0.145	NUM
hassl-3017	179	41	0.178	0.178	NUM
hassl-3017	179	42	0.428	0.428	NUM
hassl-3017	179	43	0.665	0.665	NUM
hassl-3017	179	44	0.402	0.402	NUM
hassl-3017	179	45	0.76	0.76	NUM
hassl-3017	179	46	ethl	ethl	PROPN
hassl-3017	180	1	0.07	0.07	NUM
hassl-3017	180	2	0.151	0.151	NUM
hassl-3017	180	3	0.252	0.252	NUM
hassl-3017	180	4	0.368	0.368	NUM
hassl-3017	180	5	0.741	0.741	NUM
hassl-3017	180	6	0.43	0.43	NUM
hassl-3017	180	7	0.675	0.675	NUM
hassl-3017	180	8	0.714	0.714	NUM
hassl-3017	180	9	spfm	spfm	NOUN
hassl-3017	180	10	0.102	0.102	NUM
hassl-3017	180	11	0.157	0.157	NUM
hassl-3017	180	12	0.199	0.199	NUM
hassl-3017	180	13	0.42	0.42	NUM
hassl-3017	180	14	0.691	0.691	NUM
hassl-3017	180	15	0.509	0.509	NUM
hassl-3017	180	16	0.641	0.641	NUM
hassl-3017	180	17	0.708	0.708	NUM
hassl-3017	180	18	0.719	0.719	NUM
hassl-3017	180	19	note	note	NOUN
hassl-3017	180	20	:	:	PUNCT
hassl-3017	180	21	note	note	NOUN
hassl-3017	180	22	:	:	PUNCT
hassl-3017	180	23	eoagz	eoagz	ADJ
hassl-3017	180	24	,	,	PUNCT
hassl-3017	180	25	effectiveness	effectiveness	NOUN
hassl-3017	180	26	of	of	ADP
hassl-3017	180	27	the	the	DET
hassl-3017	180	28	office	office	NOUN
hassl-3017	180	29	of	of	ADP
hassl-3017	180	30	the	the	DET
hassl-3017	180	31	auditor	auditor	NOUN
hassl-3017	180	32	general	general	NOUN
hassl-3017	180	33	;	;	PUNCT
hassl-3017	180	34	fina	fina	PROPN
hassl-3017	180	35	,	,	PUNCT
hassl-3017	180	36	financial	financial	ADJ
hassl-3017	180	37	accountability	accountability	NOUN
hassl-3017	180	38	;	;	PUNCT
hassl-3017	180	39	ind	ind	NOUN
hassl-3017	180	40	,	,	PUNCT
hassl-3017	180	41	auditor	auditor	NOUN
hassl-3017	180	42	independence	independence	NOUN
hassl-3017	180	43	,	,	PUNCT
hassl-3017	180	44	pubv	pubv	NOUN
hassl-3017	180	45	,	,	PUNCT
hassl-3017	180	46	public	public	ADJ
hassl-3017	180	47	value	value	NOUN
hassl-3017	180	48	of	of	ADP
hassl-3017	180	49	audit	audit	NOUN
hassl-3017	180	50	reports	report	NOUN
hassl-3017	180	51	;	;	PUNCT
hassl-3017	180	52	tra	tra	NOUN
hassl-3017	180	53	,	,	PUNCT
hassl-3017	180	54	transparency	transparency	NOUN
hassl-3017	180	55	;	;	PUNCT
hassl-3017	180	56	san	san	PROPN
hassl-3017	180	57	,	,	PUNCT
hassl-3017	180	58	auditor	auditor	NOUN
hassl-3017	180	59	sanctions	sanction	NOUN
hassl-3017	180	60	,	,	PUNCT
hassl-3017	180	61	shm	shm	PROPN
hassl-3017	180	62	,	,	PUNCT
hassl-3017	180	63	stakeholder	stakeholder	NOUN
hassl-3017	180	64	management	management	NOUN
hassl-3017	180	65	,	,	PUNCT
hassl-3017	180	66	ethl	ethl	PROPN
hassl-3017	180	67	,	,	PUNCT
hassl-3017	180	68	ethical	ethical	ADJ
hassl-3017	180	69	leadership	leadership	NOUN
hassl-3017	180	70	,	,	PUNCT
hassl-3017	180	71	spfm	spfm	NOUN
hassl-3017	180	72	,	,	PUNCT
hassl-3017	180	73	supreme	supreme	ADJ
hassl-3017	180	74	public	public	ADJ
hassl-3017	180	75	finance	finance	NOUN
hassl-3017	180	76	management	management	NOUN
hassl-3017	180	77	.	.	PUNCT
hassl-3017	181	1	humanities	humanity	NOUN
hassl-3017	181	2	and	and	CCONJ
hassl-3017	181	3	social	social	ADJ
hassl-3017	181	4	sciences	science	NOUN
hassl-3017	181	5	letters	letter	NOUN
hassl-3017	181	6	,	,	PUNCT
hassl-3017	181	7	2022	2022	NUM
hassl-3017	181	8	,	,	PUNCT
hassl-3017	181	9	10(3	10(3	NUM
hassl-3017	181	10	):	):	PUNCT
hassl-3017	181	11	223	223	NUM
hassl-3017	181	12	-	-	SYM
hassl-3017	181	13	237	237	NUM
hassl-3017	181	14	231	231	NUM
hassl-3017	181	15	©	©	PROPN
hassl-3017	181	16	2022	2022	NUM
hassl-3017	181	17	conscientia	conscientia	PROPN
hassl-3017	181	18	beam	beam	PROPN
hassl-3017	181	19	.	.	PUNCT
hassl-3017	182	1	all	all	DET
hassl-3017	182	2	rights	right	NOUN
hassl-3017	182	3	reserved	reserve	VERB
hassl-3017	182	4	.	.	PUNCT
hassl-3017	183	1	table	table	NOUN
hassl-3017	183	2	3	3	NUM
hassl-3017	183	3	show	show	VERB
hassl-3017	183	4	that	that	SCONJ
hassl-3017	183	5	there	there	PRON
hassl-3017	183	6	is	be	VERB
hassl-3017	183	7	no	no	DET
hassl-3017	183	8	multi	multi	NOUN
hassl-3017	183	9	-	-	NOUN
hassl-3017	183	10	collinearity	collinearity	NOUN
hassl-3017	183	11	since	since	SCONJ
hassl-3017	183	12	all	all	DET
hassl-3017	183	13	inter	inter	NOUN
hassl-3017	183	14	-	-	ADJ
hassl-3017	183	15	constructs	construct	NOUN
hassl-3017	183	16	values	value	NOUN
hassl-3017	183	17	are	be	AUX
hassl-3017	183	18	below	below	ADP
hassl-3017	183	19	0.80	0.80	NUM
hassl-3017	183	20	(	(	PUNCT
hassl-3017	183	21	hu	hu	PROPN
hassl-3017	183	22	&	&	CCONJ
hassl-3017	183	23	bentler	bentler	PROPN
hassl-3017	183	24	,	,	PUNCT
hassl-3017	183	25	1998	1998	NUM
hassl-3017	183	26	)	)	PUNCT
hassl-3017	183	27	.	.	PUNCT
hassl-3017	184	1	discriminant	discriminant	ADJ
hassl-3017	184	2	validity	validity	NOUN
hassl-3017	184	3	exist	exist	VERB
hassl-3017	184	4	on	on	ADP
hassl-3017	184	5	all	all	DET
hassl-3017	184	6	the	the	DET
hassl-3017	184	7	measurement	measurement	NOUN
hassl-3017	184	8	items	item	NOUN
hassl-3017	184	9	as	as	SCONJ
hassl-3017	184	10	evidenced	evidence	VERB
hassl-3017	184	11	by	by	ADP
hassl-3017	184	12	the	the	DET
hassl-3017	184	13	ave	ave	NOUN
hassl-3017	184	14	that	that	PRON
hassl-3017	184	15	is	be	AUX
hassl-3017	184	16	above	above	ADP
hassl-3017	184	17	inter	inter	ADJ
hassl-3017	184	18	-	-	ADJ
hassl-3017	184	19	construct	construct	ADJ
hassl-3017	184	20	correlations	correlation	NOUN
hassl-3017	184	21	(	(	PUNCT
hassl-3017	184	22	hung	hung	PROPN
hassl-3017	184	23	,	,	PUNCT
hassl-3017	184	24	2010	2010	NUM
hassl-3017	184	25	)	)	PUNCT
hassl-3017	184	26	.	.	PUNCT
hassl-3017	185	1	5.4	5.4	NUM
hassl-3017	185	2	.	.	PUNCT
hassl-3017	186	1	convergent	convergent	NOUN
hassl-3017	186	2	reliability	reliability	NOUN
hassl-3017	186	3	measurers	measurer	NOUN
hassl-3017	186	4	5.4.1	5.4.1	NUM
hassl-3017	186	5	.	.	PUNCT
hassl-3017	187	1	goodness	goodness	NOUN
hassl-3017	187	2	of	of	ADP
hassl-3017	187	3	fit	fit	VERB
hassl-3017	187	4	the	the	DET
hassl-3017	187	5	standardized	standardized	ADJ
hassl-3017	187	6	root	root	NOUN
hassl-3017	187	7	model	model	NOUN
hassl-3017	187	8	square	square	ADJ
hassl-3017	187	9	residual	residual	ADJ
hassl-3017	187	10	(	(	PUNCT
hassl-3017	187	11	srmsr	srmsr	PROPN
hassl-3017	187	12	)	)	PUNCT
hassl-3017	187	13	and	and	CCONJ
hassl-3017	187	14	normed	norme	VERB
hassl-3017	187	15	fit	fit	ADJ
hassl-3017	187	16	index	index	NOUN
hassl-3017	187	17	(	(	PUNCT
hassl-3017	187	18	nfi	nfi	NOUN
hassl-3017	187	19	)	)	PUNCT
hassl-3017	187	20	values	value	NOUN
hassl-3017	187	21	displayed	display	VERB
hassl-3017	187	22	in	in	ADP
hassl-3017	187	23	table	table	NOUN
hassl-3017	187	24	4	4	NUM
hassl-3017	187	25	all	all	PRON
hassl-3017	187	26	met	meet	VERB
hassl-3017	187	27	the	the	DET
hassl-3017	187	28	recommended	recommend	VERB
hassl-3017	187	29	threshold	threshold	NOUN
hassl-3017	187	30	values	value	NOUN
hassl-3017	187	31	.	.	PUNCT
hassl-3017	188	1	the	the	DET
hassl-3017	188	2	srmsr	srmsr	NOUN
hassl-3017	188	3	should	should	AUX
hassl-3017	188	4	be	be	AUX
hassl-3017	188	5	less	less	ADJ
hassl-3017	188	6	than	than	ADP
hassl-3017	188	7	0.08	0.08	NUM
hassl-3017	188	8	and	and	CCONJ
hassl-3017	188	9	the	the	DET
hassl-3017	188	10	nfi	nfi	NOUN
hassl-3017	188	11	not	not	PART
hassl-3017	188	12	above	above	ADP
hassl-3017	188	13	0.9	0.9	NUM
hassl-3017	188	14	(	(	PUNCT
hassl-3017	188	15	maydeu	maydeu	NOUN
hassl-3017	188	16	-	-	PUNCT
hassl-3017	188	17	olivares	olivare	NOUN
hassl-3017	188	18	,	,	PUNCT
hassl-3017	188	19	coffman	coffman	PROPN
hassl-3017	188	20	,	,	PUNCT
hassl-3017	188	21	garc´ıa	garc´ıa	PROPN
hassl-3017	188	22	-	-	PUNCT
hassl-3017	188	23	forero	forero	NOUN
hassl-3017	188	24	,	,	PUNCT
hassl-3017	188	25	&	&	CCONJ
hassl-3017	188	26	gallardopujol	gallardopujol	PROPN
hassl-3017	188	27	,	,	PUNCT
hassl-3017	188	28	2010	2010	NUM
hassl-3017	188	29	;	;	PUNCT
hassl-3017	188	30	preacher	preacher	NOUN
hassl-3017	188	31	&	&	CCONJ
hassl-3017	188	32	kelley	kelley	PROPN
hassl-3017	188	33	,	,	PUNCT
hassl-3017	188	34	2011	2011	NUM
hassl-3017	188	35	;	;	PUNCT
hassl-3017	188	36	schafer	schafer	PROPN
hassl-3017	188	37	&	&	CCONJ
hassl-3017	188	38	graham	graham	PROPN
hassl-3017	188	39	,	,	PUNCT
hassl-3017	188	40	2002	2002	NUM
hassl-3017	188	41	)	)	PUNCT
hassl-3017	188	42	.	.	PUNCT
hassl-3017	189	1	the	the	DET
hassl-3017	189	2	srmsr	srmsr	NOUN
hassl-3017	189	3	and	and	CCONJ
hassl-3017	189	4	nfi	nfi	PROPN
hassl-3017	189	5	are	be	AUX
hassl-3017	189	6	0.073	0.073	NUM
hassl-3017	189	7	and	and	CCONJ
hassl-3017	189	8	0.816	0.816	NUM
hassl-3017	189	9	suggesting	suggest	VERB
hassl-3017	189	10	that	that	SCONJ
hassl-3017	189	11	the	the	DET
hassl-3017	189	12	structural	structural	ADJ
hassl-3017	189	13	model	model	NOUN
hassl-3017	189	14	is	be	AUX
hassl-3017	189	15	reliable	reliable	ADJ
hassl-3017	189	16	.	.	PUNCT
hassl-3017	190	1	table	table	NOUN
hassl-3017	190	2	4	4	NUM
hassl-3017	190	3	shows	show	VERB
hassl-3017	190	4	goodness	goodness	NOUN
hassl-3017	190	5	of	of	ADP
hassl-3017	190	6	fit	fit	ADJ
hassl-3017	190	7	statistics	statistic	NOUN
hassl-3017	190	8	.	.	PUNCT
hassl-3017	191	1	table	table	NOUN
hassl-3017	191	2	4	4	NUM
hassl-3017	191	3	.	.	X
hassl-3017	192	1	goodness	goodness	NOUN
hassl-3017	192	2	of	of	ADP
hassl-3017	192	3	fit	fit	ADJ
hassl-3017	192	4	results	result	NOUN
hassl-3017	192	5	.	.	PUNCT
hassl-3017	193	1	srmsr	srmsr	PROPN
hassl-3017	193	2	nfi	nfi	PROPN
hassl-3017	193	3	0.073	0.073	NUM
hassl-3017	193	4	0.816	0.816	NUM
hassl-3017	193	5	5.4.2	5.4.2	NUM
hassl-3017	193	6	.	.	PUNCT
hassl-3017	194	1	baseline	baseline	PROPN
hassl-3017	194	2	comparisons	comparison	NOUN
hassl-3017	194	3	tests	test	VERB
hassl-3017	194	4	additional	additional	ADJ
hassl-3017	194	5	baseline	baseline	ADJ
hassl-3017	194	6	comparison	comparison	NOUN
hassl-3017	194	7	for	for	ADP
hassl-3017	194	8	goodness	goodness	NOUN
hassl-3017	194	9	of	of	ADP
hassl-3017	194	10	fit	fit	NOUN
hassl-3017	194	11	are	be	AUX
hassl-3017	194	12	presented	present	VERB
hassl-3017	194	13	in	in	ADP
hassl-3017	194	14	table	table	NOUN
hassl-3017	194	15	5	5	NUM
hassl-3017	194	16	.	.	PUNCT
hassl-3017	195	1	the	the	DET
hassl-3017	195	2	baseline	baseline	ADJ
hassl-3017	195	3	comparison	comparison	NOUN
hassl-3017	195	4	is	be	AUX
hassl-3017	195	5	common	common	ADJ
hassl-3017	195	6	approach	approach	NOUN
hassl-3017	195	7	used	use	VERB
hassl-3017	195	8	by	by	ADP
hassl-3017	195	9	several	several	ADJ
hassl-3017	195	10	researchers	researcher	NOUN
hassl-3017	195	11	to	to	PART
hassl-3017	195	12	evaluate	evaluate	VERB
hassl-3017	195	13	model	model	NOUN
hassl-3017	195	14	fitness	fitness	NOUN
hassl-3017	195	15	tests	test	NOUN
hassl-3017	195	16	(	(	PUNCT
hassl-3017	195	17	bentler	bentler	NOUN
hassl-3017	195	18	&	&	CCONJ
hassl-3017	195	19	satorra	satorra	PROPN
hassl-3017	195	20	,	,	PUNCT
hassl-3017	195	21	2010	2010	NUM
hassl-3017	195	22	;	;	PUNCT
hassl-3017	195	23	bentler	bentler	NOUN
hassl-3017	195	24	,	,	PUNCT
hassl-3017	195	25	2009	2009	NUM
hassl-3017	195	26	;	;	PUNCT
hassl-3017	195	27	bentler	bentler	NOUN
hassl-3017	195	28	&	&	CCONJ
hassl-3017	195	29	savalei	savalei	PROPN
hassl-3017	195	30	,	,	PUNCT
hassl-3017	195	31	2010	2010	NUM
hassl-3017	195	32	)	)	PUNCT
hassl-3017	195	33	.	.	PUNCT
hassl-3017	196	1	the	the	DET
hassl-3017	196	2	comparative	comparative	ADJ
hassl-3017	196	3	fit	fit	ADJ
hassl-3017	196	4	index	index	NOUN
hassl-3017	196	5	(	(	PUNCT
hassl-3017	196	6	cfi	cfi	PROPN
hassl-3017	196	7	)	)	PUNCT
hassl-3017	196	8	,	,	PUNCT
hassl-3017	196	9	compare	compare	VERB
hassl-3017	196	10	the	the	DET
hassl-3017	196	11	current	current	ADJ
hassl-3017	196	12	model	model	NOUN
hassl-3017	196	13	fit	fit	ADJ
hassl-3017	196	14	to	to	ADP
hassl-3017	196	15	a	a	DET
hassl-3017	196	16	default	default	NOUN
hassl-3017	196	17	model	model	NOUN
hassl-3017	196	18	.	.	PUNCT
hassl-3017	197	1	table	table	NOUN
hassl-3017	197	2	5	5	NUM
hassl-3017	197	3	.	.	PUNCT
hassl-3017	197	4	baseline	baseline	PROPN
hassl-3017	197	5	comparisons	comparison	NOUN
hassl-3017	197	6	tests	test	NOUN
hassl-3017	197	7	.	.	PUNCT
hassl-3017	198	1	model	model	PROPN
hassl-3017	198	2	nfi	nfi	PROPN
hassl-3017	198	3	rfi	rfi	PROPN
hassl-3017	198	4	ifi	ifi	PROPN
hassl-3017	198	5	tli	tli	PROPN
hassl-3017	198	6	cfi	cfi	PROPN
hassl-3017	198	7	default	default	NOUN
hassl-3017	198	8	model	model	NOUN
hassl-3017	198	9	0.810	0.810	NUM
hassl-3017	198	10	0.971	0.971	NUM
hassl-3017	198	11	0.999	0.999	NUM
hassl-3017	198	12	0.999	0.999	NUM
hassl-3017	198	13	0.999	0.999	NUM
hassl-3017	198	14	saturated	saturate	VERB
hassl-3017	198	15	model	model	NOUN
hassl-3017	198	16	1.000	1.000	NUM
hassl-3017	198	17	1.000	1.000	NUM
hassl-3017	198	18	1.000	1.000	NUM
hassl-3017	198	19	1.000	1.000	NUM
hassl-3017	198	20	1.000	1.000	NUM
hassl-3017	198	21	independence	independence	NOUN
hassl-3017	198	22	model	model	NOUN
hassl-3017	199	1	0.000	0.000	NUM
hassl-3017	199	2	0.000	0.000	NUM
hassl-3017	199	3	0.000	0.000	NUM
hassl-3017	199	4	0.000	0.000	NUM
hassl-3017	199	5	0.000	0.000	NUM
hassl-3017	199	6	findings	finding	NOUN
hassl-3017	199	7	in	in	ADP
hassl-3017	199	8	table	table	NOUN
hassl-3017	199	9	5	5	NUM
hassl-3017	199	10	demonstrate	demonstrate	VERB
hassl-3017	199	11	that	that	SCONJ
hassl-3017	199	12	convergent	convergent	NOUN
hassl-3017	199	13	validity	validity	NOUN
hassl-3017	199	14	was	be	AUX
hassl-3017	199	15	achieved	achieve	VERB
hassl-3017	199	16	for	for	ADP
hassl-3017	199	17	all	all	DET
hassl-3017	199	18	indices	index	NOUN
hassl-3017	199	19	.	.	PUNCT
hassl-3017	200	1	the	the	DET
hassl-3017	200	2	cfi	cfi	NOUN
hassl-3017	200	3	scale	scale	NOUN
hassl-3017	200	4	ranges	range	VERB
hassl-3017	200	5	from	from	ADP
hassl-3017	200	6	0	0	NUM
hassl-3017	200	7	to	to	ADP
hassl-3017	200	8	1	1	NUM
hassl-3017	200	9	,	,	PUNCT
hassl-3017	200	10	with	with	ADP
hassl-3017	200	11	0	0	NUM
hassl-3017	200	12	being	be	AUX
hassl-3017	200	13	the	the	DET
hassl-3017	200	14	lowest	low	ADJ
hassl-3017	200	15	and	and	CCONJ
hassl-3017	200	16	1	1	NUM
hassl-3017	200	17	being	be	AUX
hassl-3017	200	18	the	the	DET
hassl-3017	200	19	highest	high	ADJ
hassl-3017	200	20	(	(	PUNCT
hassl-3017	200	21	hung	hung	PROPN
hassl-3017	200	22	,	,	PUNCT
hassl-3017	200	23	2010	2010	NUM
hassl-3017	200	24	)	)	PUNCT
hassl-3017	200	25	.	.	PUNCT
hassl-3017	201	1	as	as	SCONJ
hassl-3017	201	2	shown	show	VERB
hassl-3017	201	3	in	in	ADP
hassl-3017	201	4	table	table	NOUN
hassl-3017	201	5	5	5	NUM
hassl-3017	201	6	,	,	PUNCT
hassl-3017	201	7	the	the	DET
hassl-3017	201	8	measurement	measurement	NOUN
hassl-3017	201	9	model	model	NOUN
hassl-3017	201	10	fit	fit	ADJ
hassl-3017	201	11	indices	index	NOUN
hassl-3017	201	12	,	,	PUNCT
hassl-3017	201	13	namely	namely	ADV
hassl-3017	201	14	,	,	PUNCT
hassl-3017	201	15	the	the	DET
hassl-3017	201	16	normed	norme	VERB
hassl-3017	201	17	fit	fit	ADJ
hassl-3017	201	18	index	index	NOUN
hassl-3017	201	19	(	(	PUNCT
hassl-3017	201	20	nfi	nfi	PROPN
hassl-3017	201	21	)	)	PUNCT
hassl-3017	201	22	(	(	PUNCT
hassl-3017	201	23	0.810	0.810	NUM
hassl-3017	201	24	)	)	PUNCT
hassl-3017	201	25	,	,	PUNCT
hassl-3017	201	26	relative	relative	ADJ
hassl-3017	201	27	fit	fit	ADJ
hassl-3017	201	28	index	index	NOUN
hassl-3017	201	29	(	(	PUNCT
hassl-3017	201	30	rfi	rfi	NOUN
hassl-3017	201	31	)	)	PUNCT
hassl-3017	201	32	0.971	0.971	NUM
hassl-3017	201	33	,	,	PUNCT
hassl-3017	201	34	incremental	incremental	ADJ
hassl-3017	201	35	fit	fit	ADJ
hassl-3017	201	36	index	index	NOUN
hassl-3017	201	37	(	(	PUNCT
hassl-3017	201	38	ifi	ifi	PROPN
hassl-3017	201	39	)	)	PUNCT
hassl-3017	201	40	0.999	0.999	NUM
hassl-3017	201	41	,	,	PUNCT
hassl-3017	201	42	tucker	tucker	PROPN
hassl-3017	201	43	lewis	lewis	PROPN
hassl-3017	201	44	index	index	PROPN
hassl-3017	201	45	(	(	PUNCT
hassl-3017	201	46	tli	tli	PROPN
hassl-3017	201	47	)	)	PUNCT
hassl-3017	201	48	(	(	PUNCT
hassl-3017	201	49	0.999	0.999	NUM
hassl-3017	201	50	)	)	PUNCT
hassl-3017	201	51	and	and	CCONJ
hassl-3017	201	52	comparative	comparative	ADJ
hassl-3017	201	53	fit	fit	ADJ
hassl-3017	201	54	index	index	NOUN
hassl-3017	201	55	(	(	PUNCT
hassl-3017	201	56	cfi	cfi	PROPN
hassl-3017	201	57	)	)	PUNCT
hassl-3017	201	58	(	(	PUNCT
hassl-3017	201	59	0.999	0.999	NUM
hassl-3017	201	60	)	)	PUNCT
hassl-3017	201	61	were	be	AUX
hassl-3017	201	62	all	all	ADV
hassl-3017	201	63	acceptable	acceptable	ADJ
hassl-3017	201	64	as	as	SCONJ
hassl-3017	201	65	they	they	PRON
hassl-3017	201	66	are	be	AUX
hassl-3017	201	67	all	all	ADV
hassl-3017	201	68	close	close	ADJ
hassl-3017	201	69	to	to	ADP
hassl-3017	201	70	threshold	threshold	NOUN
hassl-3017	201	71	of	of	ADP
hassl-3017	201	72	1	1	NUM
hassl-3017	201	73	.	.	PUNCT
hassl-3017	202	1	nfi	nfi	PROPN
hassl-3017	202	2	,	,	PUNCT
hassl-3017	202	3	cfi	cfi	PROPN
hassl-3017	202	4	,	,	PUNCT
hassl-3017	202	5	tli	tli	PROPN
hassl-3017	202	6	,	,	PUNCT
hassl-3017	202	7	ifi	ifi	PROPN
hassl-3017	202	8	and	and	CCONJ
hassl-3017	202	9	nfi	nfi	PROPN
hassl-3017	202	10	should	should	AUX
hassl-3017	202	11	be	be	AUX
hassl-3017	202	12	close	close	ADJ
hassl-3017	202	13	to	to	ADP
hassl-3017	202	14	1	1	NUM
hassl-3017	202	15	if	if	SCONJ
hassl-3017	202	16	the	the	DET
hassl-3017	202	17	model	model	NOUN
hassl-3017	202	18	is	be	AUX
hassl-3017	202	19	to	to	PART
hassl-3017	202	20	be	be	AUX
hassl-3017	202	21	accepted	accept	VERB
hassl-3017	202	22	(	(	PUNCT
hassl-3017	202	23	bentler	bentler	NOUN
hassl-3017	202	24	&	&	CCONJ
hassl-3017	202	25	yuan	yuan	PROPN
hassl-3017	202	26	,	,	PUNCT
hassl-3017	202	27	2011	2011	NUM
hassl-3017	202	28	;	;	PUNCT
hassl-3017	202	29	bentler	bentler	NOUN
hassl-3017	202	30	,	,	PUNCT
hassl-3017	202	31	2009	2009	NUM
hassl-3017	202	32	;	;	PUNCT
hassl-3017	202	33	bentler	bentler	NOUN
hassl-3017	202	34	&	&	CCONJ
hassl-3017	202	35	savalei	savalei	PROPN
hassl-3017	202	36	,	,	PUNCT
hassl-3017	202	37	2010	2010	NUM
hassl-3017	202	38	;	;	PUNCT
hassl-3017	202	39	enders	ender	NOUN
hassl-3017	202	40	,	,	PUNCT
hassl-3017	202	41	2011	2011	NUM
hassl-3017	202	42	;	;	PUNCT
hassl-3017	202	43	hu	hu	PROPN
hassl-3017	202	44	&	&	CCONJ
hassl-3017	202	45	bentler	bentler	PROPN
hassl-3017	202	46	,	,	PUNCT
hassl-3017	202	47	1999	1999	NUM
hassl-3017	202	48	)	)	PUNCT
hassl-3017	202	49	.	.	PUNCT
hassl-3017	203	1	5.4.3	5.4.3	X
hassl-3017	203	2	.	.	PUNCT
hassl-3017	204	1	the	the	DET
hassl-3017	204	2	root	root	NOUN
hassl-3017	204	3	mean	mean	VERB
hassl-3017	204	4	square	square	ADJ
hassl-3017	204	5	error	error	NOUN
hassl-3017	204	6	of	of	ADP
hassl-3017	204	7	approximation	approximation	NOUN
hassl-3017	204	8	(	(	PUNCT
hassl-3017	204	9	rmsea	rmsea	NOUN
hassl-3017	204	10	)	)	PUNCT
hassl-3017	204	11	test	test	NOUN
hassl-3017	204	12	the	the	DET
hassl-3017	204	13	rmsea	rmsea	NOUN
hassl-3017	204	14	is	be	AUX
hassl-3017	204	15	a	a	DET
hassl-3017	204	16	measure	measure	NOUN
hassl-3017	204	17	of	of	ADP
hassl-3017	204	18	non	non	ADJ
hassl-3017	204	19	-	-	ADJ
hassl-3017	204	20	centrality	centrality	NOUN
hassl-3017	204	21	relative	relative	NOUN
hassl-3017	204	22	to	to	ADP
hassl-3017	204	23	the	the	DET
hassl-3017	204	24	sample	sample	NOUN
hassl-3017	204	25	size	size	NOUN
hassl-3017	204	26	and	and	CCONJ
hassl-3017	204	27	degrees	degree	NOUN
hassl-3017	204	28	of	of	ADP
hassl-3017	204	29	freedom	freedom	NOUN
hassl-3017	204	30	and	and	CCONJ
hassl-3017	204	31	another	another	DET
hassl-3017	204	32	way	way	NOUN
hassl-3017	204	33	of	of	ADP
hassl-3017	204	34	measuring	measure	VERB
hassl-3017	204	35	convergent	convergent	NOUN
hassl-3017	204	36	reliability	reliability	NOUN
hassl-3017	204	37	(	(	PUNCT
hassl-3017	204	38	bentler	bentler	NOUN
hassl-3017	204	39	,	,	PUNCT
hassl-3017	204	40	2009	2009	NUM
hassl-3017	204	41	;	;	PUNCT
hassl-3017	204	42	enders	ender	NOUN
hassl-3017	204	43	,	,	PUNCT
hassl-3017	204	44	2011	2011	NUM
hassl-3017	204	45	;	;	PUNCT
hassl-3017	204	46	hu	hu	PROPN
hassl-3017	204	47	&	&	CCONJ
hassl-3017	204	48	bentler	bentler	PROPN
hassl-3017	204	49	,	,	PUNCT
hassl-3017	204	50	1999	1999	NUM
hassl-3017	204	51	)	)	PUNCT
hassl-3017	204	52	.	.	PUNCT
hassl-3017	205	1	table	table	NOUN
hassl-3017	205	2	6	6	NUM
hassl-3017	205	3	.	.	PUNCT
hassl-3017	205	4	rmsea	rmsea	NOUN
hassl-3017	205	5	test	test	NOUN
hassl-3017	205	6	.	.	PUNCT
hassl-3017	206	1	model	model	NOUN
hassl-3017	206	2	rmsea	rmsea	NOUN
hassl-3017	206	3	lo	lo	PROPN
hassl-3017	206	4	90	90	NUM
hassl-3017	206	5	hi	hi	INTJ
hassl-3017	206	6	90	90	NUM
hassl-3017	206	7	pclose	pclose	NOUN
hassl-3017	206	8	default	default	NOUN
hassl-3017	206	9	model	model	NOUN
hassl-3017	206	10	0.005	0.005	NUM
hassl-3017	206	11	0.000	0.000	NUM
hassl-3017	206	12	0.009	0.009	NUM
hassl-3017	206	13	1.000	1.000	NUM
hassl-3017	206	14	independence	independence	NOUN
hassl-3017	206	15	model	model	NOUN
hassl-3017	206	16	0.144	0.144	NUM
hassl-3017	206	17	0.143	0.143	NUM
hassl-3017	206	18	0.145	0.145	NUM
hassl-3017	206	19	0.000	0.000	NUM
hassl-3017	206	20	values	value	NOUN
hassl-3017	206	21	of	of	ADP
hassl-3017	206	22	less	less	ADJ
hassl-3017	206	23	than	than	ADP
hassl-3017	206	24	0.06	0.06	NUM
hassl-3017	206	25	are	be	AUX
hassl-3017	206	26	deemed	deem	VERB
hassl-3017	206	27	good	good	ADJ
hassl-3017	206	28	fitting	fitting	ADJ
hassl-3017	206	29	whilst	whilst	SCONJ
hassl-3017	206	30	values	value	NOUN
hassl-3017	206	31	greater	great	ADJ
hassl-3017	206	32	than	than	ADP
hassl-3017	206	33	0.10	0.10	NUM
hassl-3017	206	34	are	be	AUX
hassl-3017	206	35	considered	consider	VERB
hassl-3017	206	36	poor	poor	ADJ
hassl-3017	206	37	fitting	fitting	ADJ
hassl-3017	206	38	models	model	NOUN
hassl-3017	206	39	as	as	SCONJ
hassl-3017	206	40	shown	show	VERB
hassl-3017	206	41	in	in	ADP
hassl-3017	206	42	table	table	NOUN
hassl-3017	206	43	6	6	NUM
hassl-3017	206	44	the	the	DET
hassl-3017	206	45	rmsea	rmsea	NOUN
hassl-3017	206	46	is	be	AUX
hassl-3017	206	47	0.005	0.005	NUM
hassl-3017	206	48	well	well	ADV
hassl-3017	206	49	below	below	ADP
hassl-3017	206	50	0.05	0.05	NUM
hassl-3017	206	51	suggesting	suggest	VERB
hassl-3017	206	52	a	a	DET
hassl-3017	206	53	good	good	ADJ
hassl-3017	206	54	fit	fit	NOUN
hassl-3017	206	55	at	at	ADP
hassl-3017	206	56	90	90	NUM
hassl-3017	206	57	%	%	NOUN
hassl-3017	206	58	confidence	confidence	NOUN
hassl-3017	206	59	limit	limit	NOUN
hassl-3017	206	60	.	.	PUNCT
hassl-3017	207	1	for	for	ADP
hassl-3017	207	2	the	the	DET
hassl-3017	207	3	independence	independence	NOUN
hassl-3017	207	4	model	model	NOUN
hassl-3017	207	5	the	the	DET
hassl-3017	207	6	reliabilities	reliability	NOUN
hassl-3017	207	7	are	be	AUX
hassl-3017	207	8	above	above	ADP
hassl-3017	207	9	a	a	DET
hassl-3017	207	10	cut	cut	NOUN
hassl-3017	207	11	of	of	ADP
hassl-3017	207	12	0.50	0.50	NUM
hassl-3017	207	13	suggesting	suggest	VERB
hassl-3017	207	14	that	that	SCONJ
hassl-3017	207	15	the	the	DET
hassl-3017	207	16	model	model	NOUN
hassl-3017	207	17	is	be	AUX
hassl-3017	207	18	also	also	ADV
hassl-3017	207	19	acceptable	acceptable	ADJ
hassl-3017	207	20	.	.	PUNCT
hassl-3017	208	1	humanities	humanity	NOUN
hassl-3017	208	2	and	and	CCONJ
hassl-3017	208	3	social	social	ADJ
hassl-3017	208	4	sciences	science	NOUN
hassl-3017	208	5	letters	letter	NOUN
hassl-3017	208	6	,	,	PUNCT
hassl-3017	208	7	2022	2022	NUM
hassl-3017	208	8	,	,	PUNCT
hassl-3017	208	9	10(3	10(3	NUM
hassl-3017	208	10	):	):	PUNCT
hassl-3017	208	11	223	223	NUM
hassl-3017	208	12	-	-	SYM
hassl-3017	208	13	237	237	NUM
hassl-3017	208	14	232	232	NUM
hassl-3017	208	15	©	©	PROPN
hassl-3017	208	16	2022	2022	NUM
hassl-3017	208	17	conscientia	conscientia	PROPN
hassl-3017	208	18	beam	beam	PROPN
hassl-3017	208	19	.	.	PUNCT
hassl-3017	209	1	all	all	DET
hassl-3017	209	2	rights	right	NOUN
hassl-3017	209	3	reserved	reserve	VERB
hassl-3017	209	4	.	.	PUNCT
hassl-3017	210	1	5.5	5.5	NUM
hassl-3017	210	2	.	.	PUNCT
hassl-3017	210	3	structural	structural	ADJ
hassl-3017	210	4	model	model	NOUN
hassl-3017	210	5	path	path	PROPN
hassl-3017	210	6	coefficients	coefficient	VERB
hassl-3017	210	7	a	a	DET
hassl-3017	210	8	structural	structural	ADJ
hassl-3017	210	9	model	model	NOUN
hassl-3017	210	10	was	be	AUX
hassl-3017	210	11	fitted	fit	VERB
hassl-3017	210	12	and	and	CCONJ
hassl-3017	210	13	table	table	NOUN
hassl-3017	210	14	7	7	NUM
hassl-3017	210	15	shows	show	VERB
hassl-3017	210	16	the	the	DET
hassl-3017	210	17	path	path	NOUN
hassl-3017	210	18	coefficients	coefficient	NOUN
hassl-3017	210	19	for	for	ADP
hassl-3017	210	20	the	the	DET
hassl-3017	210	21	structural	structural	ADJ
hassl-3017	210	22	equation	equation	NOUN
hassl-3017	210	23	model	model	NOUN
hassl-3017	210	24	.	.	PUNCT
hassl-3017	211	1	table	table	NOUN
hassl-3017	211	2	7	7	NUM
hassl-3017	211	3	.	.	PUNCT
hassl-3017	211	4	structural	structural	ADJ
hassl-3017	211	5	model	model	NOUN
hassl-3017	211	6	path	path	PROPN
hassl-3017	211	7	coefficients	coefficient	NOUN
hassl-3017	211	8	.	.	PUNCT
hassl-3017	212	1	hypothesis	hypothesis	NOUN
hassl-3017	212	2	relationship	relationship	NOUN
hassl-3017	212	3	coefficient	coefficient	PROPN
hassl-3017	212	4	t	t	PROPN
hassl-3017	212	5	statistic	statistic	NOUN
hassl-3017	212	6	p	p	ADJ
hassl-3017	212	7	-	-	PUNCT
hassl-3017	212	8	values	value	NOUN
hassl-3017	212	9	decision	decision	NOUN
hassl-3017	212	10	h1	h1	AUX
hassl-3017	212	11	eoagz	eoagz	NOUN
hassl-3017	212	12	-	-	PUNCT
hassl-3017	212	13	>	>	X
hassl-3017	212	14	spfm	spfm	NOUN
hassl-3017	212	15	0.003	0.003	NUM
hassl-3017	212	16	2.518	2.518	NUM
hassl-3017	212	17	0.001	0.001	NUM
hassl-3017	212	18	supported	support	VERB
hassl-3017	212	19	h2	h2	PROPN
hassl-3017	212	20	nd	nd	ADV
hassl-3017	212	21	-	-	PUNCT
hassl-3017	212	22	>	>	X
hassl-3017	212	23	spfm	spfm	NOUN
hassl-3017	212	24	1.223	1.223	NUM
hassl-3017	212	25	16.528	16.528	NUM
hassl-3017	212	26	0.000	0.000	NUM
hassl-3017	212	27	supported	support	VERB
hassl-3017	212	28	h3	h3	NOUN
hassl-3017	212	29	spfm	spfm	NOUN
hassl-3017	212	30	-	-	PUNCT
hassl-3017	212	31	>	>	X
hassl-3017	212	32	nd	nd	ADP
hassl-3017	212	33	0.057	0.057	NUM
hassl-3017	212	34	6.603	6.603	NUM
hassl-3017	212	35	0.000	0.000	NUM
hassl-3017	212	36	supported	support	VERB
hassl-3017	212	37	the	the	DET
hassl-3017	212	38	results	result	NOUN
hassl-3017	212	39	in	in	ADP
hassl-3017	212	40	table	table	NOUN
hassl-3017	212	41	7	7	NUM
hassl-3017	212	42	shows	show	VERB
hassl-3017	212	43	that	that	SCONJ
hassl-3017	212	44	eoagz	eoagz	PROPN
hassl-3017	212	45	had	have	VERB
hassl-3017	212	46	a	a	DET
hassl-3017	212	47	positive	positive	ADJ
hassl-3017	212	48	influence	influence	NOUN
hassl-3017	212	49	on	on	ADP
hassl-3017	212	50	spfm	spfm	NOUN
hassl-3017	212	51	(	(	PUNCT
hassl-3017	212	52	β	β	X
hassl-3017	212	53	=	=	SYM
hassl-3017	212	54	0.003	0.003	NUM
hassl-3017	212	55	,	,	PUNCT
hassl-3017	212	56	p	p	X
hassl-3017	212	57	<	<	X
hassl-3017	212	58	0.01	0.01	NUM
hassl-3017	212	59	)	)	PUNCT
hassl-3017	212	60	,	,	PUNCT
hassl-3017	212	61	oagz	oagz	PROPN
hassl-3017	212	62	had	have	VERB
hassl-3017	212	63	a	a	DET
hassl-3017	212	64	positive	positive	ADJ
hassl-3017	212	65	influence	influence	NOUN
hassl-3017	212	66	on	on	ADP
hassl-3017	212	67	the	the	DET
hassl-3017	212	68	supreme	supreme	ADJ
hassl-3017	212	69	effectiveness	effectiveness	NOUN
hassl-3017	212	70	of	of	ADP
hassl-3017	212	71	the	the	DET
hassl-3017	212	72	office	office	NOUN
hassl-3017	212	73	of	of	ADP
hassl-3017	212	74	the	the	DET
hassl-3017	212	75	auditor	auditor	NOUN
hassl-3017	212	76	general	general	NOUN
hassl-3017	212	77	(	(	PUNCT
hassl-3017	212	78	soagz	soagz	PROPN
hassl-3017	212	79	)	)	PUNCT
hassl-3017	212	80	(	(	PUNCT
hassl-3017	212	81	β	β	X
hassl-3017	212	82	=	=	PUNCT
hassl-3017	212	83	0.046	0.046	NUM
hassl-3017	212	84	,	,	PUNCT
hassl-3017	212	85	p	p	X
hassl-3017	212	86	<	<	NOUN
hassl-3017	212	87	0.05	0.05	NUM
hassl-3017	212	88	)	)	PUNCT
hassl-3017	212	89	,	,	PUNCT
hassl-3017	212	90	pubv	pubv	NOUN
hassl-3017	212	91	had	have	VERB
hassl-3017	212	92	a	a	DET
hassl-3017	212	93	negative	negative	ADJ
hassl-3017	212	94	influence	influence	NOUN
hassl-3017	212	95	on	on	ADP
hassl-3017	212	96	spfm	spfm	NOUN
hassl-3017	212	97	(	(	PUNCT
hassl-3017	212	98	β	β	X
hassl-3017	212	99	=	=	SYM
hassl-3017	212	100	-0.037	-0.037	PROPN
hassl-3017	212	101	,	,	PUNCT
hassl-3017	212	102	p	p	X
hassl-3017	212	103	<	<	X
hassl-3017	212	104	0.1	0.1	NUM
hassl-3017	212	105	)	)	PUNCT
hassl-3017	212	106	,	,	PUNCT
hassl-3017	212	107	san	san	PROPN
hassl-3017	212	108	had	have	VERB
hassl-3017	212	109	a	a	DET
hassl-3017	212	110	positive	positive	ADJ
hassl-3017	212	111	influence	influence	NOUN
hassl-3017	212	112	on	on	ADP
hassl-3017	212	113	spfm	spfm	NOUN
hassl-3017	212	114	(	(	PUNCT
hassl-3017	212	115	β	β	X
hassl-3017	212	116	=	=	SYM
hassl-3017	212	117	0.186	0.186	NUM
hassl-3017	212	118	,	,	PUNCT
hassl-3017	212	119	p	p	X
hassl-3017	212	120	<	<	X
hassl-3017	212	121	0.01	0.01	NUM
hassl-3017	212	122	)	)	PUNCT
hassl-3017	212	123	,	,	PUNCT
hassl-3017	212	124	nd	nd	PRON
hassl-3017	212	125	had	have	VERB
hassl-3017	212	126	a	a	DET
hassl-3017	212	127	positive	positive	ADJ
hassl-3017	212	128	influence	influence	NOUN
hassl-3017	212	129	on	on	ADP
hassl-3017	212	130	spfm	spfm	NOUN
hassl-3017	212	131	(	(	PUNCT
hassl-3017	212	132	β	β	X
hassl-3017	212	133	=	=	SYM
hassl-3017	212	134	1.223	1.223	NUM
hassl-3017	212	135	,	,	PUNCT
hassl-3017	212	136	p	p	X
hassl-3017	212	137	<	<	X
hassl-3017	212	138	0.01	0.01	NUM
hassl-3017	212	139	)	)	PUNCT
hassl-3017	212	140	and	and	CCONJ
hassl-3017	212	141	spfm	spfm	NOUN
hassl-3017	212	142	had	have	VERB
hassl-3017	212	143	a	a	DET
hassl-3017	212	144	positive	positive	ADJ
hassl-3017	212	145	influence	influence	NOUN
hassl-3017	212	146	on	on	ADP
hassl-3017	212	147	nd	nd	PROPN
hassl-3017	212	148	(	(	PUNCT
hassl-3017	212	149	β	β	X
hassl-3017	212	150	=	=	NOUN
hassl-3017	212	151	0.057	0.057	NUM
hassl-3017	212	152	,	,	PUNCT
hassl-3017	212	153	p	p	X
hassl-3017	212	154	<	<	X
hassl-3017	212	155	0.01	0.01	NUM
hassl-3017	212	156	)	)	PUNCT
hassl-3017	212	157	.	.	PUNCT
hassl-3017	213	1	this	this	PRON
hassl-3017	213	2	means	mean	VERB
hassl-3017	213	3	that	that	SCONJ
hassl-3017	213	4	the	the	DET
hassl-3017	213	5	relation	relation	NOUN
hassl-3017	213	6	among	among	ADP
hassl-3017	213	7	the	the	DET
hassl-3017	213	8	office	office	NOUN
hassl-3017	213	9	of	of	ADP
hassl-3017	213	10	the	the	DET
hassl-3017	213	11	auditor	auditor	NOUN
hassl-3017	213	12	general	general	NOUN
hassl-3017	213	13	(	(	PUNCT
hassl-3017	213	14	oagz	oagz	PROPN
hassl-3017	213	15	)	)	PUNCT
hassl-3017	213	16	,	,	PUNCT
hassl-3017	213	17	sound	sound	VERB
hassl-3017	213	18	public	public	ADJ
hassl-3017	213	19	finance	finance	NOUN
hassl-3017	213	20	management	management	NOUN
hassl-3017	213	21	and	and	CCONJ
hassl-3017	213	22	national	national	ADJ
hassl-3017	213	23	development	development	NOUN
hassl-3017	213	24	is	be	AUX
hassl-3017	213	25	robust	robust	ADJ
hassl-3017	213	26	.	.	PUNCT
hassl-3017	214	1	figure	figure	NOUN
hassl-3017	214	2	1	1	NUM
hassl-3017	214	3	.	.	PUNCT
hassl-3017	214	4	sem	sem	PROPN
hassl-3017	214	5	model	model	NOUN
hassl-3017	214	6	.	.	PUNCT
hassl-3017	215	1	5.6	5.6	NUM
hassl-3017	215	2	.	.	PUNCT
hassl-3017	216	1	the	the	DET
hassl-3017	216	2	structural	structural	ADJ
hassl-3017	216	3	model	model	NOUN
hassl-3017	216	4	together	together	ADV
hassl-3017	216	5	with	with	ADP
hassl-3017	216	6	the	the	DET
hassl-3017	216	7	path	path	NOUN
hassl-3017	216	8	coefficients	coefficient	NOUN
hassl-3017	216	9	according	accord	VERB
hassl-3017	216	10	to	to	PART
hassl-3017	216	11	figure	figure	NOUN
hassl-3017	216	12	1	1	NUM
hassl-3017	216	13	,	,	PUNCT
hassl-3017	216	14	most	most	ADJ
hassl-3017	216	15	of	of	ADP
hassl-3017	216	16	the	the	DET
hassl-3017	216	17	relationships	relationship	NOUN
hassl-3017	216	18	are	be	AUX
hassl-3017	216	19	positive	positive	ADJ
hassl-3017	216	20	except	except	SCONJ
hassl-3017	216	21	for	for	ADP
hassl-3017	216	22	the	the	DET
hassl-3017	216	23	relationship	relationship	NOUN
hassl-3017	216	24	between	between	ADP
hassl-3017	216	25	the	the	DET
hassl-3017	216	26	relative	relative	ADJ
hassl-3017	216	27	effectiveness	effectiveness	NOUN
hassl-3017	216	28	of	of	ADP
hassl-3017	216	29	the	the	DET
hassl-3017	216	30	office	office	NOUN
hassl-3017	216	31	of	of	ADP
hassl-3017	216	32	the	the	DET
hassl-3017	216	33	auditor	auditor	NOUN
hassl-3017	216	34	general	general	ADJ
hassl-3017	216	35	(	(	PUNCT
hassl-3017	216	36	roagz	roagz	NOUN
hassl-3017	216	37	)	)	PUNCT
hassl-3017	216	38	and	and	CCONJ
hassl-3017	216	39	spfm	spfm	NOUN
hassl-3017	216	40	,	,	PUNCT
hassl-3017	216	41	san	san	PROPN
hassl-3017	216	42	and	and	CCONJ
hassl-3017	216	43	spfm	spfm	NOUN
hassl-3017	216	44	as	as	ADV
hassl-3017	216	45	well	well	ADV
hassl-3017	216	46	as	as	ADP
hassl-3017	216	47	pubv	pubv	NOUN
hassl-3017	216	48	and	and	CCONJ
hassl-3017	216	49	spfm	spfm	NOUN
hassl-3017	216	50	because	because	SCONJ
hassl-3017	216	51	of	of	ADP
hassl-3017	216	52	the	the	DET
hassl-3017	216	53	negative	negative	ADJ
hassl-3017	216	54	path	path	NOUN
hassl-3017	216	55	coefficient	coefficient	NOUN
hassl-3017	216	56	values	value	NOUN
hassl-3017	216	57	.	.	PUNCT
hassl-3017	217	1	as	as	SCONJ
hassl-3017	217	2	noted	note	VERB
hassl-3017	217	3	from	from	ADP
hassl-3017	217	4	figure	figure	NOUN
hassl-3017	217	5	1	1	NUM
hassl-3017	217	6	,	,	PUNCT
hassl-3017	217	7	93.3	93.3	NUM
hassl-3017	217	8	%	%	NOUN
hassl-3017	217	9	total	total	ADJ
hassl-3017	217	10	variability	variability	NOUN
hassl-3017	217	11	in	in	ADP
hassl-3017	217	12	spfm	spfm	NOUN
hassl-3017	217	13	is	be	AUX
hassl-3017	217	14	being	be	AUX
hassl-3017	217	15	explained	explain	VERB
hassl-3017	217	16	in	in	ADP
hassl-3017	217	17	the	the	DET
hassl-3017	217	18	model	model	NOUN
hassl-3017	217	19	by	by	ADP
hassl-3017	217	20	the	the	DET
hassl-3017	217	21	independent	independent	ADJ
hassl-3017	217	22	variables	variable	NOUN
hassl-3017	217	23	implying	imply	VERB
hassl-3017	217	24	an	an	DET
hassl-3017	217	25	overall	overall	ADJ
hassl-3017	217	26	high	high	ADJ
hassl-3017	217	27	goodness	goodness	NOUN
hassl-3017	217	28	of	of	ADP
hassl-3017	217	29	fit	fit	NOUN
hassl-3017	217	30	for	for	ADP
hassl-3017	217	31	the	the	DET
hassl-3017	217	32	entire	entire	ADJ
hassl-3017	217	33	model	model	NOUN
hassl-3017	217	34	.	.	PUNCT
hassl-3017	218	1	if	if	SCONJ
hassl-3017	218	2	eoagz	eoagz	PROPN
hassl-3017	218	3	is	be	AUX
hassl-3017	218	4	increased	increase	VERB
hassl-3017	218	5	by	by	ADP
hassl-3017	218	6	1	1	NUM
hassl-3017	218	7	%	%	NOUN
hassl-3017	218	8	,	,	PUNCT
hassl-3017	218	9	public	public	ADJ
hassl-3017	218	10	finance	finance	NOUN
hassl-3017	218	11	management	management	NOUN
hassl-3017	218	12	in	in	ADP
hassl-3017	218	13	state	state	NOUN
hassl-3017	218	14	entities	entity	NOUN
hassl-3017	218	15	and	and	CCONJ
hassl-3017	218	16	parastatals	parastatal	NOUN
hassl-3017	218	17	will	will	AUX
hassl-3017	218	18	increase	increase	VERB
hassl-3017	218	19	by	by	ADP
hassl-3017	218	20	0.3	0.3	NUM
hassl-3017	218	21	percent	percent	NOUN
hassl-3017	218	22	at	at	ADP
hassl-3017	218	23	99	99	NUM
hassl-3017	218	24	%	%	NOUN
hassl-3017	218	25	percent	percent	NOUN
hassl-3017	218	26	confidence	confidence	NOUN
hassl-3017	218	27	level	level	NOUN
hassl-3017	218	28	.	.	PUNCT
hassl-3017	219	1	if	if	SCONJ
hassl-3017	219	2	the	the	DET
hassl-3017	219	3	oagz	oagz	NOUN
hassl-3017	219	4	increases	increase	VERB
hassl-3017	219	5	its	its	PRON
hassl-3017	219	6	interactions	interaction	NOUN
hassl-3017	219	7	with	with	ADP
hassl-3017	219	8	various	various	ADJ
hassl-3017	219	9	stakeholder	stakeholder	NOUN
hassl-3017	219	10	holders	holder	NOUN
hassl-3017	219	11	(	(	PUNCT
hassl-3017	219	12	shm	shm	PROPN
hassl-3017	219	13	)	)	PUNCT
hassl-3017	219	14	by	by	ADP
hassl-3017	219	15	1	1	NUM
hassl-3017	219	16	%	%	NOUN
hassl-3017	219	17	,	,	PUNCT
hassl-3017	219	18	pfm	pfm	NOUN
hassl-3017	219	19	increases	increase	NOUN
hassl-3017	219	20	by	by	ADP
hassl-3017	219	21	122	122	NUM
hassl-3017	219	22	%	%	NOUN
hassl-3017	219	23	.	.	PUNCT
hassl-3017	220	1	the	the	DET
hassl-3017	220	2	results	result	NOUN
hassl-3017	220	3	suggest	suggest	VERB
hassl-3017	220	4	that	that	SCONJ
hassl-3017	220	5	it	it	PRON
hassl-3017	220	6	is	be	AUX
hassl-3017	220	7	important	important	ADJ
hassl-3017	220	8	for	for	SCONJ
hassl-3017	220	9	the	the	DET
hassl-3017	220	10	office	office	NOUN
hassl-3017	220	11	of	of	ADP
hassl-3017	220	12	the	the	DET
hassl-3017	220	13	auditor	auditor	NOUN
hassl-3017	220	14	general	general	NOUN
hassl-3017	220	15	to	to	PART
hassl-3017	220	16	adopt	adopt	VERB
hassl-3017	220	17	policies	policy	NOUN
hassl-3017	220	18	that	that	PRON
hassl-3017	220	19	aimed	aim	VERB
hassl-3017	220	20	at	at	ADP
hassl-3017	220	21	giving	give	VERB
hassl-3017	220	22	feedback	feedback	NOUN
hassl-3017	220	23	to	to	ADP
hassl-3017	220	24	different	different	ADJ
hassl-3017	220	25	stakeholders	stakeholder	NOUN
hassl-3017	220	26	about	about	ADP
hassl-3017	220	27	its	its	PRON
hassl-3017	220	28	findings	finding	NOUN
hassl-3017	220	29	or	or	CCONJ
hassl-3017	220	30	major	major	ADJ
hassl-3017	220	31	hindrances	hindrance	NOUN
hassl-3017	220	32	constraining	constrain	VERB
hassl-3017	220	33	humanities	humanity	NOUN
hassl-3017	220	34	and	and	CCONJ
hassl-3017	220	35	social	social	ADJ
hassl-3017	220	36	sciences	science	NOUN
hassl-3017	220	37	letters	letter	NOUN
hassl-3017	220	38	,	,	PUNCT
hassl-3017	220	39	2022	2022	NUM
hassl-3017	220	40	,	,	PUNCT
hassl-3017	220	41	10(3	10(3	NUM
hassl-3017	220	42	):	):	PUNCT
hassl-3017	220	43	223	223	NUM
hassl-3017	220	44	-	-	SYM
hassl-3017	220	45	237	237	NUM
hassl-3017	220	46	233	233	NUM
hassl-3017	220	47	©	©	PROPN
hassl-3017	220	48	2022	2022	NUM
hassl-3017	220	49	conscientia	conscientia	PROPN
hassl-3017	220	50	beam	beam	PROPN
hassl-3017	220	51	.	.	PUNCT
hassl-3017	221	1	all	all	DET
hassl-3017	221	2	rights	right	NOUN
hassl-3017	221	3	reserved	reserve	VERB
hassl-3017	221	4	.	.	PUNCT
hassl-3017	222	1	the	the	DET
hassl-3017	222	2	office	office	NOUN
hassl-3017	222	3	from	from	ADP
hassl-3017	222	4	exercising	exercise	VERB
hassl-3017	222	5	its	its	PRON
hassl-3017	222	6	effective	effective	ADJ
hassl-3017	222	7	oversight	oversight	NOUN
hassl-3017	222	8	mandate	mandate	NOUN
hassl-3017	222	9	,	,	PUNCT
hassl-3017	222	10	for	for	ADP
hassl-3017	222	11	example	example	NOUN
hassl-3017	222	12	inadequate	inadequate	ADJ
hassl-3017	222	13	funding	funding	NOUN
hassl-3017	222	14	of	of	ADP
hassl-3017	222	15	interference	interference	NOUN
hassl-3017	222	16	with	with	ADP
hassl-3017	222	17	its	its	PRON
hassl-3017	222	18	autonomy	autonomy	NOUN
hassl-3017	222	19	.	.	PUNCT
hassl-3017	223	1	this	this	DET
hassl-3017	223	2	finding	finding	NOUN
hassl-3017	223	3	is	be	AUX
hassl-3017	223	4	supported	support	VERB
hassl-3017	223	5	by	by	ADP
hassl-3017	223	6	a	a	DET
hassl-3017	223	7	number	number	NOUN
hassl-3017	223	8	of	of	ADP
hassl-3017	223	9	studies	study	NOUN
hassl-3017	223	10	(	(	PUNCT
hassl-3017	223	11	see	see	VERB
hassl-3017	223	12	(	(	PUNCT
hassl-3017	223	13	gramling	gramle	VERB
hassl-3017	223	14	&	&	CCONJ
hassl-3017	223	15	schneider	schneider	NOUN
hassl-3017	223	16	,	,	PUNCT
hassl-3017	223	17	2018	2018	NUM
hassl-3017	223	18	;	;	PUNCT
hassl-3017	223	19	novo	novo	NOUN
hassl-3017	223	20	-	-	PUNCT
hassl-3017	223	21	corti	corti	PROPN
hassl-3017	223	22	&	&	CCONJ
hassl-3017	223	23	picatoste	picatoste	NOUN
hassl-3017	223	24	,	,	PUNCT
hassl-3017	223	25	2019	2019	NUM
hassl-3017	223	26	)	)	PUNCT
hassl-3017	223	27	)	)	PUNCT
hassl-3017	223	28	.	.	PUNCT
hassl-3017	224	1	if	if	SCONJ
hassl-3017	224	2	the	the	DET
hassl-3017	224	3	independence	independence	NOUN
hassl-3017	224	4	of	of	ADP
hassl-3017	224	5	the	the	DET
hassl-3017	224	6	office	office	NOUN
hassl-3017	224	7	of	of	ADP
hassl-3017	224	8	the	the	DET
hassl-3017	224	9	auditor	auditor	NOUN
hassl-3017	224	10	general	general	NOUN
hassl-3017	224	11	is	be	AUX
hassl-3017	224	12	increased	increase	VERB
hassl-3017	224	13	by	by	ADP
hassl-3017	224	14	a	a	DET
hassl-3017	224	15	factor	factor	NOUN
hassl-3017	224	16	of	of	ADP
hassl-3017	224	17	1	1	NUM
hassl-3017	224	18	,	,	PUNCT
hassl-3017	224	19	then	then	ADV
hassl-3017	224	20	pfm	pfm	NOUN
hassl-3017	224	21	improves	improve	VERB
hassl-3017	224	22	by	by	ADP
hassl-3017	224	23	a	a	DET
hassl-3017	224	24	factor	factor	NOUN
hassl-3017	224	25	of	of	ADP
hassl-3017	224	26	4	4	NUM
hassl-3017	224	27	at	at	ADP
hassl-3017	224	28	99	99	NUM
hassl-3017	224	29	percent	percent	NOUN
hassl-3017	224	30	level	level	NOUN
hassl-3017	224	31	of	of	ADP
hassl-3017	224	32	confidence	confidence	NOUN
hassl-3017	224	33	.	.	PUNCT
hassl-3017	225	1	the	the	DET
hassl-3017	225	2	results	result	NOUN
hassl-3017	225	3	imply	imply	VERB
hassl-3017	225	4	that	that	SCONJ
hassl-3017	225	5	an	an	DET
hassl-3017	225	6	independent	independent	ADJ
hassl-3017	225	7	supreme	supreme	ADJ
hassl-3017	225	8	audit	audit	NOUN
hassl-3017	225	9	in	in	ADP
hassl-3017	225	10	terms	term	NOUN
hassl-3017	225	11	of	of	ADP
hassl-3017	225	12	functional	functional	ADJ
hassl-3017	225	13	and	and	CCONJ
hassl-3017	225	14	legal	legal	ADJ
hassl-3017	225	15	independence	independence	NOUN
hassl-3017	225	16	,	,	PUNCT
hassl-3017	225	17	the	the	PRON
hassl-3017	225	18	play	play	VERB
hassl-3017	225	19	a	a	DET
hassl-3017	225	20	critical	critical	ADJ
hassl-3017	225	21	role	role	NOUN
hassl-3017	225	22	in	in	ADP
hassl-3017	225	23	ensuring	ensure	VERB
hassl-3017	225	24	the	the	DET
hassl-3017	225	25	effective	effective	ADJ
hassl-3017	225	26	use	use	NOUN
hassl-3017	225	27	of	of	ADP
hassl-3017	225	28	public	public	ADJ
hassl-3017	225	29	resources	resource	NOUN
hassl-3017	225	30	and	and	CCONJ
hassl-3017	225	31	the	the	DET
hassl-3017	225	32	ability	ability	NOUN
hassl-3017	225	33	to	to	PART
hassl-3017	225	34	enforce	enforce	VERB
hassl-3017	225	35	compliance	compliance	NOUN
hassl-3017	225	36	with	with	ADP
hassl-3017	225	37	auditing	auditing	NOUN
hassl-3017	225	38	findings	finding	NOUN
hassl-3017	225	39	.	.	PUNCT
hassl-3017	226	1	similar	similar	ADJ
hassl-3017	226	2	findings	finding	NOUN
hassl-3017	226	3	are	be	AUX
hassl-3017	226	4	reported	report	VERB
hassl-3017	226	5	in	in	ADP
hassl-3017	226	6	many	many	ADJ
hassl-3017	226	7	studies	study	NOUN
hassl-3017	226	8	(	(	PUNCT
hassl-3017	226	9	bonga	bonga	NOUN
hassl-3017	226	10	,	,	PUNCT
hassl-3017	226	11	2021	2021	NUM
hassl-3017	226	12	;	;	PUNCT
hassl-3017	226	13	brusca	brusca	NOUN
hassl-3017	226	14	et	et	PROPN
hassl-3017	226	15	al	al	PROPN
hassl-3017	226	16	.	.	PROPN
hassl-3017	226	17	,	,	PUNCT
hassl-3017	226	18	2018	2018	NUM
hassl-3017	226	19	;	;	PUNCT
hassl-3017	226	20	fisman	fisman	NOUN
hassl-3017	226	21	&	&	CCONJ
hassl-3017	226	22	golden	golden	ADJ
hassl-3017	226	23	,	,	PUNCT
hassl-3017	226	24	2017	2017	NUM
hassl-3017	226	25	;	;	PUNCT
hassl-3017	226	26	matamande	matamande	NOUN
hassl-3017	226	27	,	,	PUNCT
hassl-3017	226	28	2016	2016	NUM
hassl-3017	226	29	;	;	PUNCT
hassl-3017	226	30	world	world	PROPN
hassl-3017	226	31	bank	bank	PROPN
hassl-3017	226	32	,	,	PUNCT
hassl-3017	226	33	2020	2020	NUM
hassl-3017	226	34	)	)	PUNCT
hassl-3017	226	35	.	.	PUNCT
hassl-3017	227	1	auditor	auditor	NOUN
hassl-3017	227	2	autonomy	autonomy	NOUN
hassl-3017	227	3	is	be	AUX
hassl-3017	227	4	also	also	ADV
hassl-3017	227	5	important	important	ADJ
hassl-3017	227	6	in	in	ADP
hassl-3017	227	7	instances	instance	NOUN
hassl-3017	227	8	where	where	SCONJ
hassl-3017	227	9	there	there	PRON
hassl-3017	227	10	is	be	VERB
hassl-3017	227	11	huge	huge	ADJ
hassl-3017	227	12	wastage	wastage	NOUN
hassl-3017	227	13	of	of	ADP
hassl-3017	227	14	public	public	ADJ
hassl-3017	227	15	resources	resource	NOUN
hassl-3017	227	16	amid	amid	ADP
hassl-3017	227	17	a	a	DET
hassl-3017	227	18	sea	sea	NOUN
hassl-3017	227	19	of	of	ADP
hassl-3017	227	20	poverty	poverty	NOUN
hassl-3017	227	21	as	as	SCONJ
hassl-3017	227	22	shown	show	VERB
hassl-3017	227	23	by	by	ADP
hassl-3017	227	24	studies	study	NOUN
hassl-3017	227	25	by	by	ADP
hassl-3017	227	26	the	the	DET
hassl-3017	227	27	world	world	PROPN
hassl-3017	227	28	bank	bank	PROPN
hassl-3017	227	29	(	(	PUNCT
hassl-3017	227	30	2020	2020	NUM
hassl-3017	227	31	)	)	PUNCT
hassl-3017	227	32	.	.	PUNCT
hassl-3017	228	1	if	if	SCONJ
hassl-3017	228	2	the	the	DET
hassl-3017	228	3	ability	ability	NOUN
hassl-3017	228	4	to	to	PART
hassl-3017	228	5	mete	mete	ADJ
hassl-3017	228	6	auditor	auditor	NOUN
hassl-3017	228	7	sanctions	sanction	NOUN
hassl-3017	228	8	(	(	PUNCT
hassl-3017	228	9	san	san	PROPN
hassl-3017	228	10	)	)	PUNCT
hassl-3017	228	11	is	be	AUX
hassl-3017	228	12	increased	increase	VERB
hassl-3017	228	13	by	by	ADP
hassl-3017	228	14	1	1	NUM
hassl-3017	228	15	%	%	NOUN
hassl-3017	228	16	,	,	PUNCT
hassl-3017	228	17	pfm	pfm	NOUN
hassl-3017	228	18	improves	improve	VERB
hassl-3017	228	19	by	by	ADP
hassl-3017	228	20	19	19	NUM
hassl-3017	228	21	%	%	NOUN
hassl-3017	228	22	.	.	PUNCT
hassl-3017	229	1	the	the	DET
hassl-3017	229	2	findings	finding	NOUN
hassl-3017	229	3	agree	agree	VERB
hassl-3017	229	4	with	with	ADP
hassl-3017	229	5	research	research	NOUN
hassl-3017	229	6	in	in	ADP
hassl-3017	229	7	other	other	ADJ
hassl-3017	229	8	developing	develop	VERB
hassl-3017	229	9	countries	country	NOUN
hassl-3017	229	10	in	in	ADP
hassl-3017	229	11	which	which	PRON
hassl-3017	229	12	supreme	supreme	ADJ
hassl-3017	229	13	audit	audit	NOUN
hassl-3017	229	14	institutions	institution	NOUN
hassl-3017	229	15	have	have	VERB
hassl-3017	229	16	the	the	DET
hassl-3017	229	17	power	power	NOUN
hassl-3017	229	18	to	to	ADP
hassl-3017	229	19	mete	mete	ADJ
hassl-3017	229	20	audit	audit	NOUN
hassl-3017	229	21	sanctions	sanction	NOUN
hassl-3017	229	22	to	to	ADP
hassl-3017	229	23	public	public	ADJ
hassl-3017	229	24	officials	official	NOUN
hassl-3017	229	25	who	who	PRON
hassl-3017	229	26	depart	depart	VERB
hassl-3017	229	27	from	from	ADP
hassl-3017	229	28	following	follow	VERB
hassl-3017	229	29	sound	sound	ADJ
hassl-3017	229	30	public	public	ADJ
hassl-3017	229	31	finance	finance	NOUN
hassl-3017	229	32	management	management	NOUN
hassl-3017	229	33	(	(	PUNCT
hassl-3017	229	34	gramling	gramling	NOUN
hassl-3017	229	35	&	&	CCONJ
hassl-3017	229	36	schneider	schneider	NOUN
hassl-3017	229	37	,	,	PUNCT
hassl-3017	229	38	2018	2018	NUM
hassl-3017	229	39	;	;	PUNCT
hassl-3017	229	40	johnsen	johnsen	PROPN
hassl-3017	229	41	,	,	PUNCT
hassl-3017	229	42	2019	2019	NUM
hassl-3017	229	43	)	)	PUNCT
hassl-3017	229	44	.	.	PUNCT
hassl-3017	230	1	if	if	SCONJ
hassl-3017	230	2	financial	financial	ADJ
hassl-3017	230	3	accountability	accountability	NOUN
hassl-3017	230	4	(	(	PUNCT
hassl-3017	230	5	fina	fina	PROPN
hassl-3017	230	6	)	)	PUNCT
hassl-3017	230	7	in	in	ADP
hassl-3017	230	8	the	the	DET
hassl-3017	230	9	public	public	ADJ
hassl-3017	230	10	sector	sector	NOUN
hassl-3017	230	11	increases	increase	NOUN
hassl-3017	230	12	by	by	ADP
hassl-3017	230	13	1	1	NUM
hassl-3017	230	14	%	%	NOUN
hassl-3017	230	15	,	,	PUNCT
hassl-3017	230	16	pfm	pfm	NOUN
hassl-3017	230	17	improves	improve	VERB
hassl-3017	230	18	by	by	ADP
hassl-3017	230	19	0.40	0.40	NUM
hassl-3017	230	20	%	%	NOUN
hassl-3017	230	21	at	at	ADP
hassl-3017	230	22	99	99	NUM
hassl-3017	230	23	%	%	NOUN
hassl-3017	230	24	level	level	NOUN
hassl-3017	230	25	of	of	ADP
hassl-3017	230	26	confidence	confidence	NOUN
hassl-3017	230	27	.	.	PUNCT
hassl-3017	231	1	similar	similar	ADJ
hassl-3017	231	2	observations	observation	NOUN
hassl-3017	231	3	have	have	AUX
hassl-3017	231	4	been	be	AUX
hassl-3017	231	5	reported	report	VERB
hassl-3017	231	6	elsewhere	elsewhere	ADV
hassl-3017	231	7	by	by	ADP
hassl-3017	231	8	brusca	brusca	NOUN
hassl-3017	231	9	et	et	PROPN
hassl-3017	231	10	al	al	PROPN
hassl-3017	231	11	.	.	PROPN
hassl-3017	232	1	(	(	PUNCT
hassl-3017	232	2	2018	2018	NUM
hassl-3017	232	3	)	)	PUNCT
hassl-3017	232	4	and	and	CCONJ
hassl-3017	232	5	in	in	ADP
hassl-3017	232	6	zimbabwe	zimbabwe	NOUN
hassl-3017	232	7	by	by	ADP
hassl-3017	232	8	matamande	matamande	PROPN
hassl-3017	232	9	(	(	PUNCT
hassl-3017	232	10	2016	2016	NUM
hassl-3017	232	11	)	)	PUNCT
hassl-3017	232	12	and	and	CCONJ
hassl-3017	232	13	dzomira	dzomira	PROPN
hassl-3017	232	14	(	(	PUNCT
hassl-3017	232	15	2017	2017	NUM
hassl-3017	232	16	)	)	PUNCT
hassl-3017	232	17	.	.	PUNCT
hassl-3017	233	1	finally	finally	ADV
hassl-3017	233	2	,	,	PUNCT
hassl-3017	233	3	that	that	SCONJ
hassl-3017	233	4	findings	finding	NOUN
hassl-3017	233	5	show	show	VERB
hassl-3017	233	6	that	that	SCONJ
hassl-3017	233	7	if	if	SCONJ
hassl-3017	233	8	public	public	ADJ
hassl-3017	233	9	finance	finance	NOUN
hassl-3017	233	10	management	management	NOUN
hassl-3017	233	11	systems	system	NOUN
hassl-3017	233	12	in	in	ADP
hassl-3017	233	13	the	the	DET
hassl-3017	233	14	public	public	ADJ
hassl-3017	233	15	sector	sector	NOUN
hassl-3017	233	16	increases	increase	NOUN
hassl-3017	233	17	by	by	ADP
hassl-3017	233	18	1	1	NUM
hassl-3017	233	19	%	%	NOUN
hassl-3017	233	20	,	,	PUNCT
hassl-3017	233	21	national	national	ADJ
hassl-3017	233	22	development	development	NOUN
hassl-3017	233	23	(	(	PUNCT
hassl-3017	233	24	nd	nd	NOUN
hassl-3017	233	25	)	)	PUNCT
hassl-3017	233	26	will	will	AUX
hassl-3017	233	27	increase	increase	VERB
hassl-3017	233	28	by	by	ADP
hassl-3017	233	29	6	6	NUM
hassl-3017	233	30	%	%	NOUN
hassl-3017	233	31	.	.	PUNCT
hassl-3017	234	1	building	build	VERB
hassl-3017	234	2	strong	strong	ADJ
hassl-3017	234	3	public	public	ADJ
hassl-3017	234	4	institutions	institution	NOUN
hassl-3017	234	5	like	like	ADP
hassl-3017	234	6	the	the	DET
hassl-3017	234	7	office	office	NOUN
hassl-3017	234	8	of	of	ADP
hassl-3017	234	9	the	the	DET
hassl-3017	234	10	audit	audit	NOUN
hassl-3017	234	11	general	general	NOUN
hassl-3017	234	12	is	be	AUX
hassl-3017	234	13	likely	likely	ADJ
hassl-3017	234	14	to	to	PART
hassl-3017	234	15	improve	improve	VERB
hassl-3017	234	16	the	the	DET
hassl-3017	234	17	efficient	efficient	ADJ
hassl-3017	234	18	management	management	NOUN
hassl-3017	234	19	of	of	ADP
hassl-3017	234	20	public	public	ADJ
hassl-3017	234	21	resources	resource	NOUN
hassl-3017	234	22	which	which	PRON
hassl-3017	234	23	in	in	ADP
hassl-3017	234	24	turn	turn	NOUN
hassl-3017	234	25	can	can	AUX
hassl-3017	234	26	stimulate	stimulate	VERB
hassl-3017	234	27	economic	economic	ADJ
hassl-3017	234	28	growth	growth	NOUN
hassl-3017	234	29	and	and	CCONJ
hassl-3017	234	30	national	national	ADJ
hassl-3017	234	31	development	development	NOUN
hassl-3017	234	32	.	.	PUNCT
hassl-3017	235	1	the	the	DET
hassl-3017	235	2	finding	finding	NOUN
hassl-3017	235	3	has	have	VERB
hassl-3017	235	4	important	important	ADJ
hassl-3017	235	5	implications	implication	NOUN
hassl-3017	235	6	for	for	ADP
hassl-3017	235	7	zimbabwe	zimbabwe	NOUN
hassl-3017	235	8	,	,	PUNCT
hassl-3017	235	9	a	a	DET
hassl-3017	235	10	country	country	NOUN
hassl-3017	235	11	that	that	PRON
hassl-3017	235	12	has	have	AUX
hassl-3017	235	13	been	be	AUX
hassl-3017	235	14	undergoing	undergo	VERB
hassl-3017	235	15	a	a	DET
hassl-3017	235	16	period	period	NOUN
hassl-3017	235	17	on	on	ADP
hassl-3017	235	18	national	national	ADJ
hassl-3017	235	19	de	de	NOUN
hassl-3017	235	20	-	-	NOUN
hassl-3017	235	21	growth	growth	NOUN
hassl-3017	235	22	in	in	ADP
hassl-3017	235	23	the	the	DET
hassl-3017	235	24	past	past	ADJ
hassl-3017	235	25	two	two	NUM
hassl-3017	235	26	decades	decade	NOUN
hassl-3017	235	27	.	.	PUNCT
hassl-3017	236	1	sound	sound	VERB
hassl-3017	236	2	public	public	ADJ
hassl-3017	236	3	finance	finance	NOUN
hassl-3017	236	4	management	management	NOUN
hassl-3017	236	5	in	in	ADP
hassl-3017	236	6	the	the	DET
hassl-3017	236	7	public	public	ADJ
hassl-3017	236	8	sector	sector	NOUN
hassl-3017	236	9	is	be	AUX
hassl-3017	236	10	a	a	DET
hassl-3017	236	11	critical	critical	ADJ
hassl-3017	236	12	culvert	culvert	NOUN
hassl-3017	236	13	for	for	ADP
hassl-3017	236	14	the	the	DET
hassl-3017	236	15	provision	provision	NOUN
hassl-3017	236	16	of	of	ADP
hassl-3017	236	17	developmental	developmental	ADJ
hassl-3017	236	18	pillars	pillar	NOUN
hassl-3017	236	19	such	such	ADJ
hassl-3017	236	20	as	as	ADP
hassl-3017	236	21	;	;	PUNCT
hassl-3017	236	22	quality	quality	NOUN
hassl-3017	236	23	public	public	ADJ
hassl-3017	236	24	infrastructure	infrastructure	NOUN
hassl-3017	236	25	,	,	PUNCT
hassl-3017	236	26	delivery	delivery	NOUN
hassl-3017	236	27	of	of	ADP
hassl-3017	236	28	good	good	ADJ
hassl-3017	236	29	education	education	NOUN
hassl-3017	236	30	,	,	PUNCT
hassl-3017	236	31	social	social	ADJ
hassl-3017	236	32	and	and	CCONJ
hassl-3017	236	33	health	health	NOUN
hassl-3017	236	34	outcomes	outcome	NOUN
hassl-3017	236	35	.	.	PUNCT
hassl-3017	237	1	support	support	NOUN
hassl-3017	237	2	for	for	ADP
hassl-3017	237	3	pfm	pfm	NOUN
hassl-3017	237	4	as	as	ADP
hassl-3017	237	5	a	a	DET
hassl-3017	237	6	tool	tool	NOUN
hassl-3017	237	7	for	for	ADP
hassl-3017	237	8	national	national	ADJ
hassl-3017	237	9	development	development	NOUN
hassl-3017	237	10	has	have	AUX
hassl-3017	237	11	been	be	AUX
hassl-3017	237	12	reported	report	VERB
hassl-3017	237	13	by	by	ADP
hassl-3017	237	14	various	various	ADJ
hassl-3017	237	15	studies	study	NOUN
hassl-3017	237	16	(	(	PUNCT
hassl-3017	237	17	koma	koma	PROPN
hassl-3017	237	18	,	,	PUNCT
hassl-3017	237	19	2016	2016	NUM
hassl-3017	237	20	)	)	PUNCT
hassl-3017	237	21	.	.	PUNCT
hassl-3017	238	1	in	in	ADP
hassl-3017	238	2	the	the	DET
hassl-3017	238	3	context	context	NOUN
hassl-3017	238	4	of	of	ADP
hassl-3017	238	5	zimbabwe	zimbabwe	NOUN
hassl-3017	238	6	,	,	PUNCT
hassl-3017	238	7	this	this	DET
hassl-3017	238	8	finding	finding	NOUN
hassl-3017	238	9	is	be	AUX
hassl-3017	238	10	also	also	ADV
hassl-3017	238	11	supported	support	VERB
hassl-3017	238	12	by	by	ADP
hassl-3017	238	13	matamande	matamande	NOUN
hassl-3017	238	14	(	(	PUNCT
hassl-3017	238	15	2016	2016	NUM
hassl-3017	238	16	)	)	PUNCT
hassl-3017	238	17	.	.	PUNCT
hassl-3017	239	1	6	6	X
hassl-3017	239	2	.	.	X
hassl-3017	239	3	conclusion	conclusion	NOUN
hassl-3017	239	4	and	and	CCONJ
hassl-3017	239	5	recommendations	recommendation	NOUN
hassl-3017	239	6	the	the	DET
hassl-3017	239	7	parliament	parliament	NOUN
hassl-3017	239	8	of	of	ADP
hassl-3017	239	9	zimbabwe	zimbabwe	PROPN
hassl-3017	239	10	should	should	AUX
hassl-3017	239	11	broaden	broaden	VERB
hassl-3017	239	12	the	the	DET
hassl-3017	239	13	remit	remit	NOUN
hassl-3017	239	14	of	of	ADP
hassl-3017	239	15	the	the	DET
hassl-3017	239	16	office	office	NOUN
hassl-3017	239	17	of	of	ADP
hassl-3017	239	18	the	the	DET
hassl-3017	239	19	auditor	auditor	NOUN
hassl-3017	239	20	general	general	NOUN
hassl-3017	239	21	by	by	ADP
hassl-3017	239	22	ensuring	ensure	VERB
hassl-3017	239	23	that	that	SCONJ
hassl-3017	239	24	this	this	DET
hassl-3017	239	25	office	office	NOUN
hassl-3017	239	26	is	be	AUX
hassl-3017	239	27	truly	truly	ADV
hassl-3017	239	28	functional	functional	ADJ
hassl-3017	239	29	and	and	CCONJ
hassl-3017	239	30	legal	legal	ADJ
hassl-3017	239	31	independent	independent	NOUN
hassl-3017	239	32	from	from	ADP
hassl-3017	239	33	third	third	ADJ
hassl-3017	239	34	party	party	NOUN
hassl-3017	239	35	interference	interference	NOUN
hassl-3017	239	36	.	.	PUNCT
hassl-3017	240	1	this	this	PRON
hassl-3017	240	2	is	be	AUX
hassl-3017	240	3	key	key	ADJ
hassl-3017	240	4	to	to	ADP
hassl-3017	240	5	increasing	increase	VERB
hassl-3017	240	6	to	to	ADP
hassl-3017	240	7	the	the	DET
hassl-3017	240	8	public	public	ADJ
hassl-3017	240	9	value	value	NOUN
hassl-3017	240	10	of	of	ADP
hassl-3017	240	11	audits	audits	NOUN
hassl-3017	240	12	,	,	PUNCT
hassl-3017	240	13	transparency	transparency	NOUN
hassl-3017	240	14	,	,	PUNCT
hassl-3017	240	15	financial	financial	ADJ
hassl-3017	240	16	accountability	accountability	NOUN
hassl-3017	240	17	,	,	PUNCT
hassl-3017	240	18	and	and	CCONJ
hassl-3017	240	19	credibility	credibility	NOUN
hassl-3017	240	20	essential	essential	ADJ
hassl-3017	240	21	pillars	pillar	NOUN
hassl-3017	240	22	for	for	ADP
hassl-3017	240	23	a	a	DET
hassl-3017	240	24	sound	sound	ADJ
hassl-3017	240	25	public	public	ADJ
hassl-3017	240	26	finance	finance	NOUN
hassl-3017	240	27	management	management	NOUN
hassl-3017	240	28	.	.	PUNCT
hassl-3017	241	1	in	in	ADP
hassl-3017	241	2	order	order	NOUN
hassl-3017	241	3	for	for	SCONJ
hassl-3017	241	4	zimbabwe	zimbabwe	PROPN
hassl-3017	241	5	’s	’s	PART
hassl-3017	241	6	public	public	ADJ
hassl-3017	241	7	sector	sector	NOUN
hassl-3017	241	8	to	to	PART
hassl-3017	241	9	contribute	contribute	VERB
hassl-3017	241	10	meaningful	meaningful	ADJ
hassl-3017	241	11	to	to	ADP
hassl-3017	241	12	national	national	ADJ
hassl-3017	241	13	development	development	NOUN
hassl-3017	241	14	as	as	ADP
hassl-3017	241	15	per	per	ADP
hassl-3017	241	16	the	the	DET
hassl-3017	241	17	aspirations	aspiration	NOUN
hassl-3017	241	18	of	of	ADP
hassl-3017	241	19	the	the	DET
hassl-3017	241	20	constitution	constitution	NOUN
hassl-3017	241	21	,	,	PUNCT
hassl-3017	241	22	parliament	parliament	NOUN
hassl-3017	241	23	of	of	ADP
hassl-3017	241	24	zimbabwe	zimbabwe	PROPN
hassl-3017	241	25	should	should	AUX
hassl-3017	241	26	without	without	ADP
hassl-3017	241	27	delay	delay	NOUN
hassl-3017	241	28	align	align	ADJ
hassl-3017	241	29	sections	section	NOUN
hassl-3017	241	30	28	28	NUM
hassl-3017	241	31	,	,	PUNCT
hassl-3017	241	32	82	82	NUM
hassl-3017	241	33	(	(	PUNCT
hassl-3017	241	34	1	1	NUM
hassl-3017	241	35	)	)	PUNCT
hassl-3017	241	36	the	the	DET
hassl-3017	241	37	public	public	ADJ
hassl-3017	241	38	finance	finance	NOUN
hassl-3017	241	39	management	management	NOUN
hassl-3017	241	40	act	act	NOUN
hassl-3017	242	1	[	[	X
hassl-3017	242	2	chapter	chapter	NOUN
hassl-3017	242	3	22:19	22:19	NUM
hassl-3017	242	4	]	]	PUNCT
hassl-3017	242	5	with	with	ADP
hassl-3017	242	6	sections	section	NOUN
hassl-3017	242	7	298	298	NUM
hassl-3017	242	8	,	,	PUNCT
hassl-3017	242	9	299	299	NUM
hassl-3017	242	10	,	,	PUNCT
hassl-3017	242	11	308	308	NUM
hassl-3017	242	12	(	(	PUNCT
hassl-3017	242	13	4	4	NUM
hassl-3017	242	14	)	)	PUNCT
hassl-3017	242	15	,	,	PUNCT
hassl-3017	242	16	309	309	NUM
hassl-3017	242	17	(	(	PUNCT
hassl-3017	242	18	2)(a	2)(a	NUM
hassl-3017	242	19	)	)	PUNCT
hassl-3017	242	20	and	and	CCONJ
hassl-3017	242	21	311	311	NUM
hassl-3017	242	22	of	of	ADP
hassl-3017	242	23	the	the	DET
hassl-3017	242	24	constitution	constitution	NOUN
hassl-3017	242	25	.	.	PUNCT
hassl-3017	243	1	given	give	VERB
hassl-3017	243	2	the	the	DET
hassl-3017	243	3	indispensable	indispensable	ADJ
hassl-3017	243	4	oversight	oversight	NOUN
hassl-3017	243	5	role	role	NOUN
hassl-3017	243	6	played	play	VERB
hassl-3017	243	7	by	by	ADP
hassl-3017	243	8	the	the	DET
hassl-3017	243	9	office	office	NOUN
hassl-3017	243	10	of	of	ADP
hassl-3017	243	11	the	the	DET
hassl-3017	243	12	auditor	auditor	NOUN
hassl-3017	243	13	general	general	NOUN
hassl-3017	243	14	,	,	PUNCT
hassl-3017	243	15	and	and	CCONJ
hassl-3017	243	16	the	the	DET
hassl-3017	243	17	need	need	NOUN
hassl-3017	243	18	to	to	PART
hassl-3017	243	19	curb	curb	VERB
hassl-3017	243	20	corruption	corruption	NOUN
hassl-3017	243	21	and	and	CCONJ
hassl-3017	243	22	wasteful	wasteful	ADJ
hassl-3017	243	23	expenditure	expenditure	NOUN
hassl-3017	243	24	by	by	ADP
hassl-3017	243	25	public	public	ADJ
hassl-3017	243	26	officials	official	NOUN
hassl-3017	243	27	,	,	PUNCT
hassl-3017	243	28	it	it	PRON
hassl-3017	243	29	is	be	AUX
hassl-3017	243	30	recommended	recommend	VERB
hassl-3017	243	31	that	that	SCONJ
hassl-3017	243	32	the	the	DET
hassl-3017	243	33	pfm	pfm	NOUN
hassl-3017	243	34	act	act	NOUN
hassl-3017	243	35	[	[	X
hassl-3017	243	36	chapter	chapter	NOUN
hassl-3017	243	37	22:19	22:19	NUM
hassl-3017	243	38	]	]	PUNCT
hassl-3017	243	39	and	and	CCONJ
hassl-3017	243	40	the	the	DET
hassl-3017	243	41	auditor	auditor	NOUN
hassl-3017	243	42	general	general	PROPN
hassl-3017	243	43	act	act	NOUN
hassl-3017	243	44	be	be	AUX
hassl-3017	243	45	amended	amend	VERB
hassl-3017	243	46	in	in	ADP
hassl-3017	243	47	order	order	NOUN
hassl-3017	243	48	to	to	PART
hassl-3017	243	49	give	give	VERB
hassl-3017	243	50	auditor	auditor	NOUN
hassl-3017	243	51	general	general	ADJ
hassl-3017	243	52	prosecutorial	prosecutorial	ADJ
hassl-3017	243	53	powers	power	NOUN
hassl-3017	243	54	to	to	PART
hassl-3017	243	55	enforce	enforce	VERB
hassl-3017	243	56	recommendations	recommendation	NOUN
hassl-3017	243	57	and	and	CCONJ
hassl-3017	243	58	punish	punish	VERB
hassl-3017	243	59	corrupt	corrupt	ADJ
hassl-3017	243	60	and	and	CCONJ
hassl-3017	243	61	inept	inept	ADJ
hassl-3017	243	62	public	public	ADJ
hassl-3017	243	63	officials	official	NOUN
hassl-3017	243	64	.	.	PUNCT
hassl-3017	244	1	traditionally	traditionally	ADV
hassl-3017	244	2	,	,	PUNCT
hassl-3017	244	3	the	the	DET
hassl-3017	244	4	oagz	oagz	NOUN
hassl-3017	244	5	audits	audits	NOUN
hassl-3017	244	6	has	have	AUX
hassl-3017	244	7	been	be	AUX
hassl-3017	244	8	focusing	focus	VERB
hassl-3017	244	9	on	on	ADP
hassl-3017	244	10	the	the	DET
hassl-3017	244	11	three	three	NUM
hassl-3017	244	12	e	e	NOUN
hassl-3017	244	13	’s	’s	NOUN
hassl-3017	244	14	;	;	PUNCT
hassl-3017	244	15	economy	economy	NOUN
hassl-3017	244	16	,	,	PUNCT
hassl-3017	244	17	efficiency	efficiency	NOUN
hassl-3017	244	18	and	and	CCONJ
hassl-3017	244	19	effectiveness	effectiveness	NOUN
hassl-3017	244	20	.	.	PUNCT
hassl-3017	245	1	the	the	DET
hassl-3017	245	2	study	study	NOUN
hassl-3017	245	3	recommends	recommend	VERB
hassl-3017	245	4	that	that	SCONJ
hassl-3017	245	5	the	the	DET
hassl-3017	245	6	oagz	oagz	NOUN
hassl-3017	245	7	should	should	AUX
hassl-3017	245	8	now	now	ADV
hassl-3017	245	9	focus	focus	VERB
hassl-3017	245	10	on	on	ADP
hassl-3017	245	11	audit	audit	NOUN
hassl-3017	245	12	strategies	strategy	NOUN
hassl-3017	245	13	that	that	PRON
hassl-3017	245	14	enhance	enhance	VERB
hassl-3017	245	15	an	an	DET
hassl-3017	245	16	ethical	ethical	ADJ
hassl-3017	245	17	culture	culture	NOUN
hassl-3017	245	18	in	in	ADP
hassl-3017	245	19	the	the	DET
hassl-3017	245	20	public	public	ADJ
hassl-3017	245	21	sector	sector	NOUN
hassl-3017	245	22	.	.	PUNCT
hassl-3017	246	1	this	this	DET
hassl-3017	246	2	strategy	strategy	NOUN
hassl-3017	246	3	might	might	AUX
hassl-3017	246	4	lead	lead	VERB
hassl-3017	246	5	to	to	ADP
hassl-3017	246	6	a	a	DET
hassl-3017	246	7	shift	shift	NOUN
hassl-3017	246	8	in	in	ADP
hassl-3017	246	9	focus	focus	NOUN
hassl-3017	246	10	from	from	ADP
hassl-3017	246	11	economic	economic	ADJ
hassl-3017	246	12	theory	theory	NOUN
hassl-3017	246	13	and	and	CCONJ
hassl-3017	246	14	a	a	DET
hassl-3017	246	15	compliance	compliance	NOUN
hassl-3017	246	16	-	-	PUNCT
hassl-3017	246	17	focused	focus	VERB
hassl-3017	246	18	audit	audit	NOUN
hassl-3017	246	19	approaches	approach	NOUN
hassl-3017	246	20	,	,	PUNCT
hassl-3017	246	21	reinforcing	reinforce	VERB
hassl-3017	246	22	the	the	DET
hassl-3017	246	23	need	need	NOUN
hassl-3017	246	24	to	to	PART
hassl-3017	246	25	safeguard	safeguard	VERB
hassl-3017	246	26	public	public	ADJ
hassl-3017	246	27	interest	interest	NOUN
hassl-3017	246	28	rather	rather	ADV
hassl-3017	246	29	than	than	ADP
hassl-3017	246	30	political	political	ADJ
hassl-3017	246	31	interest	interest	NOUN
hassl-3017	246	32	.	.	PUNCT
hassl-3017	247	1	funding	funding	NOUN
hassl-3017	247	2	:	:	PUNCT
hassl-3017	247	3	this	this	DET
hassl-3017	247	4	study	study	NOUN
hassl-3017	247	5	received	receive	VERB
hassl-3017	247	6	no	no	DET
hassl-3017	247	7	specific	specific	ADJ
hassl-3017	247	8	financial	financial	ADJ
hassl-3017	247	9	support	support	NOUN
hassl-3017	247	10	.	.	PUNCT
hassl-3017	248	1	competing	compete	VERB
hassl-3017	248	2	interests	interest	NOUN
hassl-3017	248	3	:	:	PUNCT
hassl-3017	248	4	the	the	DET
hassl-3017	248	5	authors	author	NOUN
hassl-3017	248	6	declare	declare	VERB
hassl-3017	248	7	that	that	SCONJ
hassl-3017	248	8	they	they	PRON
hassl-3017	248	9	have	have	VERB
hassl-3017	248	10	no	no	DET
hassl-3017	248	11	competing	compete	VERB
hassl-3017	248	12	interests	interest	NOUN
hassl-3017	248	13	.	.	PUNCT
hassl-3017	249	1	authors	author	NOUN
hassl-3017	249	2	’	'	PUNCT
hassl-3017	249	3	contributions	contribution	NOUN
hassl-3017	249	4	:	:	PUNCT
hassl-3017	249	5	both	both	DET
hassl-3017	249	6	authors	author	NOUN
hassl-3017	249	7	contributed	contribute	VERB
hassl-3017	249	8	equally	equally	ADV
hassl-3017	249	9	to	to	ADP
hassl-3017	249	10	the	the	DET
hassl-3017	249	11	conception	conception	NOUN
hassl-3017	249	12	and	and	CCONJ
hassl-3017	249	13	design	design	NOUN
hassl-3017	249	14	of	of	ADP
hassl-3017	249	15	the	the	DET
hassl-3017	249	16	study	study	NOUN
hassl-3017	249	17	.	.	PUNCT
hassl-3017	250	1	references	reference	NOUN
hassl-3017	250	2	ahlbäck	ahlbäck	PROPN
hassl-3017	250	3	,	,	PUNCT
hassl-3017	250	4	ö.	ö.	PROPN
hassl-3017	250	5	s.	s.	PROPN
hassl-3017	250	6	,	,	PUNCT
hassl-3017	250	7	&	&	CCONJ
hassl-3017	250	8	bringselius	bringselius	PROPN
hassl-3017	250	9	,	,	PUNCT
hassl-3017	250	10	l.	l.	PROPN
hassl-3017	250	11	(	(	PUNCT
hassl-3017	250	12	2015	2015	NUM
hassl-3017	250	13	)	)	PUNCT
hassl-3017	250	14	.	.	PUNCT
hassl-3017	251	1	professionalism	professionalism	NOUN
hassl-3017	251	2	and	and	CCONJ
hassl-3017	251	3	organizational	organizational	ADJ
hassl-3017	251	4	performance	performance	NOUN
hassl-3017	251	5	in	in	ADP
hassl-3017	251	6	the	the	DET
hassl-3017	251	7	wake	wake	NOUN
hassl-3017	251	8	of	of	ADP
hassl-3017	251	9	new	new	ADJ
hassl-3017	251	10	managerialism	managerialism	NOUN
hassl-3017	251	11	.	.	PUNCT
hassl-3017	252	1	european	european	ADJ
hassl-3017	252	2	political	political	ADJ
hassl-3017	252	3	science	science	NOUN
hassl-3017	252	4	review	review	NOUN
hassl-3017	252	5	,	,	PUNCT
hassl-3017	252	6	7(4	7(4	NUM
hassl-3017	252	7	)	)	PUNCT
hassl-3017	252	8	,	,	PUNCT
hassl-3017	252	9	499-523.available	499-523.available	NUM
hassl-3017	252	10	at	at	ADP
hassl-3017	252	11	:	:	PUNCT
hassl-3017	252	12	https://doi.org/10.1017/s1755773914000307	https://doi.org/10.1017/s1755773914000307	NUM
hassl-3017	252	13	.	.	PUNCT
hassl-3017	253	1	humanities	humanity	NOUN
hassl-3017	253	2	and	and	CCONJ
hassl-3017	253	3	social	social	ADJ
hassl-3017	253	4	sciences	science	NOUN
hassl-3017	253	5	letters	letter	NOUN
hassl-3017	253	6	,	,	PUNCT
hassl-3017	253	7	2022	2022	NUM
hassl-3017	253	8	,	,	PUNCT
hassl-3017	253	9	10(3	10(3	NUM
hassl-3017	253	10	):	):	PUNCT
hassl-3017	253	11	223	223	NUM
hassl-3017	253	12	-	-	SYM
hassl-3017	253	13	237	237	NUM
hassl-3017	253	14	234	234	NUM
hassl-3017	253	15	©	©	PROPN
hassl-3017	253	16	2022	2022	NUM
hassl-3017	253	17	conscientia	conscientia	PROPN
hassl-3017	253	18	beam	beam	PROPN
hassl-3017	253	19	.	.	PUNCT
hassl-3017	254	1	all	all	DET
hassl-3017	254	2	rights	right	NOUN
hassl-3017	254	3	reserved	reserve	VERB
hassl-3017	254	4	.	.	PUNCT
hassl-3017	255	1	antohi	antohi	PROPN
hassl-3017	255	2	,	,	PUNCT
hassl-3017	255	3	v.-m	v.-m	PROPN
hassl-3017	255	4	.	.	PROPN
hassl-3017	255	5	,	,	PUNCT
hassl-3017	255	6	zlati	zlati	PROPN
hassl-3017	255	7	,	,	PUNCT
hassl-3017	255	8	m.	m.	PROPN
hassl-3017	255	9	l.	l.	PROPN
hassl-3017	255	10	,	,	PUNCT
hassl-3017	255	11	ionescu	ionescu	PROPN
hassl-3017	255	12	,	,	PUNCT
hassl-3017	255	13	r.	r.	PROPN
hassl-3017	255	14	v.	v.	PROPN
hassl-3017	255	15	,	,	PUNCT
hassl-3017	255	16	neculita	neculita	PROPN
hassl-3017	255	17	,	,	PUNCT
hassl-3017	255	18	m.	m.	NOUN
hassl-3017	255	19	,	,	PUNCT
hassl-3017	255	20	rusu	rusu	PROPN
hassl-3017	255	21	,	,	PUNCT
hassl-3017	255	22	r.	r.	PROPN
hassl-3017	255	23	,	,	PUNCT
hassl-3017	255	24	&	&	CCONJ
hassl-3017	255	25	constantin	constantin	PROPN
hassl-3017	255	26	,	,	PUNCT
hassl-3017	255	27	a.	a.	NOUN
hassl-3017	255	28	(	(	PUNCT
hassl-3017	255	29	2020	2020	NUM
hassl-3017	255	30	)	)	PUNCT
hassl-3017	255	31	.	.	PUNCT
hassl-3017	256	1	attracting	attract	VERB
hassl-3017	256	2	european	european	ADJ
hassl-3017	256	3	funds	fund	NOUN
hassl-3017	256	4	in	in	ADP
hassl-3017	256	5	the	the	DET
hassl-3017	256	6	romanian	romanian	ADJ
hassl-3017	256	7	economy	economy	NOUN
hassl-3017	256	8	and	and	CCONJ
hassl-3017	256	9	leverage	leverage	NOUN
hassl-3017	256	10	points	point	NOUN
hassl-3017	256	11	for	for	ADP
hassl-3017	256	12	securing	secure	VERB
hassl-3017	256	13	their	their	PRON
hassl-3017	256	14	sustainable	sustainable	ADJ
hassl-3017	256	15	management	management	NOUN
hassl-3017	256	16	:	:	PUNCT
hassl-3017	256	17	a	a	DET
hassl-3017	256	18	critical	critical	ADJ
hassl-3017	256	19	auditing	auditing	NOUN
hassl-3017	256	20	analysis	analysis	NOUN
hassl-3017	256	21	.	.	PUNCT
hassl-3017	257	1	sustainability	sustainability	NOUN
hassl-3017	257	2	,	,	PUNCT
hassl-3017	257	3	12(13	12(13	NUM
hassl-3017	257	4	)	)	PUNCT
hassl-3017	257	5	,	,	PUNCT
hassl-3017	257	6	1-27.available	1-27.available	NUM
hassl-3017	257	7	at	at	ADP
hassl-3017	257	8	:	:	PUNCT
hassl-3017	257	9	https://doi.org/10.3390/su12135458	https://doi.org/10.3390/su12135458	PROPN
hassl-3017	257	10	.	.	PUNCT
hassl-3017	258	1	avis	avis	PROPN
hassl-3017	258	2	,	,	PUNCT
hassl-3017	258	3	e.	e.	PROPN
hassl-3017	258	4	,	,	PUNCT
hassl-3017	258	5	ferraz	ferraz	PROPN
hassl-3017	258	6	,	,	PUNCT
hassl-3017	258	7	c.	c.	PROPN
hassl-3017	258	8	,	,	PUNCT
hassl-3017	258	9	&	&	CCONJ
hassl-3017	258	10	finan	finan	PROPN
hassl-3017	258	11	,	,	PUNCT
hassl-3017	258	12	f.	f.	PROPN
hassl-3017	258	13	(	(	PUNCT
hassl-3017	258	14	2018	2018	NUM
hassl-3017	258	15	)	)	PUNCT
hassl-3017	258	16	.	.	PUNCT
hassl-3017	259	1	do	do	AUX
hassl-3017	259	2	government	government	NOUN
hassl-3017	259	3	audits	audits	NOUN
hassl-3017	259	4	reduce	reduce	VERB
hassl-3017	259	5	corruption	corruption	NOUN
hassl-3017	259	6	?	?	PUNCT
hassl-3017	260	1	estimating	estimate	VERB
hassl-3017	260	2	the	the	DET
hassl-3017	260	3	impacts	impact	NOUN
hassl-3017	260	4	of	of	ADP
hassl-3017	260	5	exposing	expose	VERB
hassl-3017	260	6	corrupt	corrupt	ADJ
hassl-3017	260	7	politicians	politician	NOUN
hassl-3017	260	8	.	.	PUNCT
hassl-3017	261	1	journal	journal	NOUN
hassl-3017	261	2	of	of	ADP
hassl-3017	261	3	political	political	ADJ
hassl-3017	261	4	economy	economy	NOUN
hassl-3017	261	5	,	,	PUNCT
hassl-3017	261	6	126(5	126(5	NUM
hassl-3017	261	7	)	)	PUNCT
hassl-3017	261	8	,	,	PUNCT
hassl-3017	261	9	1912-1964.available	1912-1964.available	ADJ
hassl-3017	261	10	at	at	ADP
hassl-3017	261	11	:	:	PUNCT
hassl-3017	261	12	https://doi.org/10.1086/699209	https://doi.org/10.1086/699209	ADJ
hassl-3017	261	13	.	.	PUNCT
hassl-3017	262	1	bentler	bentler	NOUN
hassl-3017	262	2	,	,	PUNCT
hassl-3017	262	3	p.	p.	NOUN
hassl-3017	262	4	m.	m.	NOUN
hassl-3017	262	5	,	,	PUNCT
hassl-3017	262	6	&	&	CCONJ
hassl-3017	262	7	yuan	yuan	PROPN
hassl-3017	262	8	,	,	PUNCT
hassl-3017	262	9	k.-h	k.-h	PROPN
hassl-3017	262	10	.	.	PUNCT
hassl-3017	263	1	(	(	PUNCT
hassl-3017	263	2	2011	2011	NUM
hassl-3017	263	3	)	)	PUNCT
hassl-3017	263	4	.	.	PUNCT
hassl-3017	264	1	positive	positive	ADJ
hassl-3017	264	2	definiteness	definiteness	NOUN
hassl-3017	264	3	via	via	ADP
hassl-3017	264	4	off	off	ADP
hassl-3017	264	5	-	-	PUNCT
hassl-3017	264	6	diagonal	diagonal	ADJ
hassl-3017	264	7	scaling	scaling	NOUN
hassl-3017	264	8	of	of	ADP
hassl-3017	264	9	a	a	DET
hassl-3017	264	10	symmetric	symmetric	ADJ
hassl-3017	264	11	indefinite	indefinite	ADJ
hassl-3017	264	12	matrix	matrix	NOUN
hassl-3017	264	13	.	.	PUNCT
hassl-3017	265	1	psychometrika	psychometrika	NOUN
hassl-3017	265	2	,	,	PUNCT
hassl-3017	265	3	76(1	76(1	NOUN
hassl-3017	265	4	)	)	PUNCT
hassl-3017	265	5	,	,	PUNCT
hassl-3017	265	6	119-123.available	119-123.available	NUM
hassl-3017	265	7	at	at	ADP
hassl-3017	265	8	:	:	PUNCT
hassl-3017	265	9	https://doi.org/10.1007/s11336-010-9191-3	https://doi.org/10.1007/s11336-010-9191-3	NUM
hassl-3017	265	10	.	.	PUNCT
hassl-3017	266	1	bentler	bentler	NOUN
hassl-3017	266	2	,	,	PUNCT
hassl-3017	266	3	p.	p.	NOUN
hassl-3017	266	4	m.	m.	NOUN
hassl-3017	266	5	,	,	PUNCT
hassl-3017	266	6	&	&	CCONJ
hassl-3017	266	7	satorra	satorra	PROPN
hassl-3017	266	8	,	,	PUNCT
hassl-3017	266	9	a.	a.	NOUN
hassl-3017	266	10	(	(	PUNCT
hassl-3017	266	11	2010	2010	NUM
hassl-3017	266	12	)	)	PUNCT
hassl-3017	266	13	.	.	PUNCT
hassl-3017	267	1	testing	test	VERB
hassl-3017	267	2	model	model	NOUN
hassl-3017	267	3	nesting	nesting	NOUN
hassl-3017	267	4	and	and	CCONJ
hassl-3017	267	5	equivalence	equivalence	NOUN
hassl-3017	267	6	.	.	PUNCT
hassl-3017	268	1	psychological	psychological	ADJ
hassl-3017	268	2	methods	method	NOUN
hassl-3017	268	3	,	,	PUNCT
hassl-3017	268	4	15(2	15(2	NUM
hassl-3017	268	5	)	)	PUNCT
hassl-3017	268	6	,	,	PUNCT
hassl-3017	268	7	111-123.available	111-123.available	NUM
hassl-3017	268	8	at	at	ADP
hassl-3017	268	9	:	:	PUNCT
hassl-3017	268	10	https://doi.org/10.1037/a0019625	https://doi.org/10.1037/a0019625	NUM
hassl-3017	268	11	.	.	PUNCT
hassl-3017	269	1	bentler	bentler	NOUN
hassl-3017	269	2	,	,	PUNCT
hassl-3017	269	3	p.	p.	NOUN
hassl-3017	269	4	m.	m.	NOUN
hassl-3017	269	5	(	(	PUNCT
hassl-3017	269	6	2009	2009	NUM
hassl-3017	269	7	)	)	PUNCT
hassl-3017	269	8	.	.	PUNCT
hassl-3017	270	1	alpha	alpha	NOUN
hassl-3017	270	2	,	,	PUNCT
hassl-3017	270	3	dimension	dimension	NOUN
hassl-3017	270	4	-	-	PUNCT
hassl-3017	270	5	free	free	ADJ
hassl-3017	270	6	,	,	PUNCT
hassl-3017	270	7	and	and	CCONJ
hassl-3017	270	8	model	model	NOUN
hassl-3017	270	9	-	-	PUNCT
hassl-3017	270	10	based	base	VERB
hassl-3017	270	11	internal	internal	ADJ
hassl-3017	270	12	consistency	consistency	NOUN
hassl-3017	270	13	reliability	reliability	NOUN
hassl-3017	270	14	.	.	PUNCT
hassl-3017	271	1	psychometrika	psychometrika	NOUN
hassl-3017	271	2	,	,	PUNCT
hassl-3017	271	3	74(1	74(1	NOUN
hassl-3017	271	4	)	)	PUNCT
hassl-3017	271	5	,	,	PUNCT
hassl-3017	271	6	137143.available	137143.available	ADJ
hassl-3017	271	7	at	at	ADP
hassl-3017	271	8	:	:	PUNCT
hassl-3017	271	9	https://doi.org/10.1007/s11336-008-9100-1	https://doi.org/10.1007/s11336-008-9100-1	PROPN
hassl-3017	271	10	.	.	PUNCT
hassl-3017	272	1	bentler	bentler	NOUN
hassl-3017	272	2	,	,	PUNCT
hassl-3017	272	3	p.	p.	NOUN
hassl-3017	272	4	m.	m.	NOUN
hassl-3017	272	5	,	,	PUNCT
hassl-3017	272	6	&	&	CCONJ
hassl-3017	272	7	savalei	savalei	PROPN
hassl-3017	272	8	,	,	PUNCT
hassl-3017	272	9	v.	v.	PROPN
hassl-3017	272	10	(	(	PUNCT
hassl-3017	272	11	2010	2010	NUM
hassl-3017	272	12	)	)	PUNCT
hassl-3017	272	13	.	.	PUNCT
hassl-3017	273	1	analysis	analysis	NOUN
hassl-3017	273	2	of	of	ADP
hassl-3017	273	3	correlation	correlation	NOUN
hassl-3017	273	4	structures	structure	NOUN
hassl-3017	273	5	:	:	PUNCT
hassl-3017	273	6	current	current	ADJ
hassl-3017	273	7	status	status	NOUN
hassl-3017	273	8	and	and	CCONJ
hassl-3017	273	9	open	open	ADJ
hassl-3017	273	10	problems	problem	NOUN
hassl-3017	273	11	.	.	PUNCT
hassl-3017	274	1	in	in	ADP
hassl-3017	274	2	s.	s.	PROPN
hassl-3017	274	3	kolenikov	kolenikov	PROPN
hassl-3017	274	4	,	,	PUNCT
hassl-3017	274	5	d.	d.	PROPN
hassl-3017	274	6	steinley	steinley	PROPN
hassl-3017	274	7	,	,	PUNCT
hassl-3017	274	8	&	&	CCONJ
hassl-3017	274	9	l.	l.	PROPN
hassl-3017	274	10	thombs	thombs	PROPN
hassl-3017	274	11	(	(	PUNCT
hassl-3017	274	12	eds	ed	NOUN
hassl-3017	274	13	.	.	PUNCT
hassl-3017	274	14	)	)	PUNCT
hassl-3017	274	15	,	,	PUNCT
hassl-3017	274	16	statistics	statistic	NOUN
hassl-3017	274	17	in	in	ADP
hassl-3017	274	18	the	the	DET
hassl-3017	274	19	social	social	ADJ
hassl-3017	274	20	sciences	science	NOUN
hassl-3017	274	21	:	:	PUNCT
hassl-3017	274	22	current	current	ADJ
hassl-3017	274	23	methodological	methodological	ADJ
hassl-3017	274	24	developments	development	NOUN
hassl-3017	274	25	(	(	PUNCT
hassl-3017	274	26	pp	pp	ADJ
hassl-3017	274	27	.	.	PUNCT
hassl-3017	274	28	1–36	1–36	NUM
hassl-3017	274	29	)	)	PUNCT
hassl-3017	274	30	.	.	PUNCT
hassl-3017	275	1	hoboken	hoboken	PROPN
hassl-3017	275	2	nj	nj	PROPN
hassl-3017	275	3	:	:	PUNCT
hassl-3017	275	4	wiley	wiley	PROPN
hassl-3017	275	5	.	.	PUNCT
hassl-3017	276	1	blume	blume	PROPN
hassl-3017	276	2	,	,	PUNCT
hassl-3017	276	3	l.	l.	PROPN
hassl-3017	276	4	,	,	PUNCT
hassl-3017	276	5	&	&	CCONJ
hassl-3017	276	6	voigt	voigt	PROPN
hassl-3017	276	7	,	,	PUNCT
hassl-3017	276	8	s.	s.	PROPN
hassl-3017	276	9	(	(	PUNCT
hassl-3017	276	10	2011	2011	NUM
hassl-3017	276	11	)	)	PUNCT
hassl-3017	276	12	.	.	PUNCT
hassl-3017	277	1	does	do	AUX
hassl-3017	277	2	organizational	organizational	ADJ
hassl-3017	277	3	design	design	NOUN
hassl-3017	277	4	of	of	ADP
hassl-3017	277	5	supreme	supreme	ADJ
hassl-3017	277	6	audit	audit	NOUN
hassl-3017	277	7	institutions	institution	NOUN
hassl-3017	277	8	matter	matter	VERB
hassl-3017	277	9	?	?	PUNCT
hassl-3017	278	1	a	a	DET
hassl-3017	278	2	cross	cross	ADJ
hassl-3017	278	3	-	-	ADJ
hassl-3017	278	4	country	country	ADJ
hassl-3017	278	5	assessment	assessment	NOUN
hassl-3017	278	6	.	.	PUNCT
hassl-3017	279	1	european	european	ADJ
hassl-3017	279	2	journal	journal	PROPN
hassl-3017	279	3	of	of	ADP
hassl-3017	279	4	political	political	ADJ
hassl-3017	279	5	economy	economy	NOUN
hassl-3017	279	6	,	,	PUNCT
hassl-3017	279	7	27(2	27(2	NUM
hassl-3017	279	8	)	)	PUNCT
hassl-3017	279	9	,	,	PUNCT
hassl-3017	279	10	215-229.available	215-229.available	NUM
hassl-3017	279	11	at	at	ADP
hassl-3017	279	12	:	:	PUNCT
hassl-3017	279	13	https://doi.org/10.1016/j.ejpoleco.2010.07.001	https://doi.org/10.1016/j.ejpoleco.2010.07.001	NUM
hassl-3017	279	14	.	.	PUNCT
hassl-3017	280	1	bonga	bonga	PROPN
hassl-3017	280	2	,	,	PUNCT
hassl-3017	280	3	w.	w.	PROPN
hassl-3017	280	4	g.	g.	PROPN
hassl-3017	280	5	(	(	PUNCT
hassl-3017	280	6	2021	2021	NUM
hassl-3017	280	7	)	)	PUNCT
hassl-3017	280	8	.	.	PUNCT
hassl-3017	281	1	corruption	corruption	NOUN
hassl-3017	281	2	prevalence	prevalence	NOUN
hassl-3017	281	3	in	in	ADP
hassl-3017	281	4	sadc	sadc	PROPN
hassl-3017	281	5	regional	regional	PROPN
hassl-3017	281	6	bloc	bloc	PROPN
hassl-3017	281	7	.	.	PUNCT
hassl-3017	282	1	quest	quest	NOUN
hassl-3017	282	2	journals	journal	NOUN
hassl-3017	282	3	'	'	PART
hassl-3017	282	4	journal	journal	NOUN
hassl-3017	282	5	of	of	ADP
hassl-3017	282	6	research	research	NOUN
hassl-3017	282	7	in	in	ADP
hassl-3017	282	8	humanities	humanity	NOUN
hassl-3017	282	9	and	and	CCONJ
hassl-3017	282	10	social	social	ADJ
hassl-3017	282	11	science	science	NOUN
hassl-3017	282	12	,	,	PUNCT
hassl-3017	282	13	9(1	9(1	NUM
hassl-3017	282	14	)	)	PUNCT
hassl-3017	282	15	,	,	PUNCT
hassl-3017	282	16	08	08	NUM
hassl-3017	282	17	-	-	SYM
hassl-3017	282	18	16	16	NUM
hassl-3017	282	19	.	.	PUNCT
hassl-3017	283	1	bonollo	bonollo	PROPN
hassl-3017	283	2	,	,	PUNCT
hassl-3017	283	3	e.	e.	PROPN
hassl-3017	283	4	(	(	PUNCT
hassl-3017	283	5	2019	2019	NUM
hassl-3017	283	6	)	)	PUNCT
hassl-3017	283	7	.	.	PUNCT
hassl-3017	284	1	measuring	measure	VERB
hassl-3017	284	2	supreme	supreme	ADJ
hassl-3017	284	3	audit	audit	PROPN
hassl-3017	284	4	institutions	institution	NOUN
hassl-3017	284	5	’	'	PUNCT
hassl-3017	284	6	outcomes	outcome	NOUN
hassl-3017	284	7	:	:	PUNCT
hassl-3017	284	8	current	current	ADJ
hassl-3017	284	9	literature	literature	NOUN
hassl-3017	284	10	and	and	CCONJ
hassl-3017	284	11	future	future	ADJ
hassl-3017	284	12	insights	insight	NOUN
hassl-3017	284	13	.	.	PUNCT
hassl-3017	285	1	public	public	ADJ
hassl-3017	285	2	money	money	NOUN
hassl-3017	285	3	&	&	CCONJ
hassl-3017	285	4	management	management	NOUN
hassl-3017	285	5	,	,	PUNCT
hassl-3017	285	6	39(7	39(7	NUM
hassl-3017	285	7	)	)	PUNCT
hassl-3017	285	8	,	,	PUNCT
hassl-3017	285	9	468-477.available	468-477.available	NUM
hassl-3017	285	10	at	at	ADP
hassl-3017	285	11	:	:	PUNCT
hassl-3017	285	12	https://doi.org/10.1080/09540962.2019.1583887	https://doi.org/10.1080/09540962.2019.1583887	X
hassl-3017	285	13	.	.	PUNCT
hassl-3017	286	1	bringselius	bringselius	ADJ
hassl-3017	286	2	,	,	PUNCT
hassl-3017	286	3	l.	l.	PROPN
hassl-3017	286	4	(	(	PUNCT
hassl-3017	286	5	2018	2018	NUM
hassl-3017	286	6	)	)	PUNCT
hassl-3017	286	7	.	.	PUNCT
hassl-3017	287	1	efficiency	efficiency	NOUN
hassl-3017	287	2	,	,	PUNCT
hassl-3017	287	3	economy	economy	NOUN
hassl-3017	287	4	and	and	CCONJ
hassl-3017	287	5	effectiveness	effectiveness	NOUN
hassl-3017	287	6	—	—	PUNCT
hassl-3017	287	7	but	but	CCONJ
hassl-3017	287	8	what	what	PRON
hassl-3017	287	9	about	about	ADP
hassl-3017	287	10	ethics	ethic	NOUN
hassl-3017	287	11	?	?	PUNCT
hassl-3017	288	1	supreme	supreme	ADJ
hassl-3017	288	2	audit	audit	NOUN
hassl-3017	288	3	institutions	institution	NOUN
hassl-3017	288	4	at	at	ADP
hassl-3017	288	5	a	a	DET
hassl-3017	288	6	critical	critical	ADJ
hassl-3017	288	7	juncture	juncture	NOUN
hassl-3017	288	8	.	.	PUNCT
hassl-3017	289	1	public	public	ADJ
hassl-3017	289	2	money	money	NOUN
hassl-3017	289	3	&	&	CCONJ
hassl-3017	289	4	management	management	NOUN
hassl-3017	289	5	,	,	PUNCT
hassl-3017	289	6	38(2	38(2	NOUN
hassl-3017	289	7	)	)	PUNCT
hassl-3017	289	8	,	,	PUNCT
hassl-3017	289	9	105-110.available	105-110.available	NUM
hassl-3017	289	10	at	at	ADP
hassl-3017	289	11	:	:	PUNCT
hassl-3017	289	12	https://doi.org/10.1080/09540962.2018.1407137	https://doi.org/10.1080/09540962.2018.1407137	PROPN
hassl-3017	289	13	.	.	PUNCT
hassl-3017	289	14	brusca	brusca	PROPN
hassl-3017	289	15	,	,	PUNCT
hassl-3017	289	16	i.	i.	NOUN
hassl-3017	289	17	,	,	PUNCT
hassl-3017	289	18	caperchione	caperchione	NOUN
hassl-3017	289	19	,	,	PUNCT
hassl-3017	289	20	e.	e.	PROPN
hassl-3017	289	21	,	,	PUNCT
hassl-3017	289	22	cohen	cohen	PROPN
hassl-3017	289	23	,	,	PUNCT
hassl-3017	289	24	s.	s.	PROPN
hassl-3017	289	25	,	,	PUNCT
hassl-3017	289	26	&	&	CCONJ
hassl-3017	289	27	manes	mane	NOUN
hassl-3017	289	28	-	-	PUNCT
hassl-3017	289	29	rossi	rossi	PROPN
hassl-3017	289	30	,	,	PUNCT
hassl-3017	289	31	f.	f.	PROPN
hassl-3017	289	32	(	(	PUNCT
hassl-3017	289	33	2018	2018	NUM
hassl-3017	289	34	)	)	PUNCT
hassl-3017	289	35	.	.	PUNCT
hassl-3017	290	1	ipsas	ipsa	NOUN
hassl-3017	290	2	,	,	PUNCT
hassl-3017	290	3	epsas	epsa	NOUN
hassl-3017	290	4	and	and	CCONJ
hassl-3017	290	5	other	other	ADJ
hassl-3017	290	6	challenges	challenge	NOUN
hassl-3017	290	7	in	in	ADP
hassl-3017	290	8	european	european	ADJ
hassl-3017	290	9	public	public	ADJ
hassl-3017	290	10	sector	sector	NOUN
hassl-3017	290	11	accounting	accounting	NOUN
hassl-3017	290	12	and	and	CCONJ
hassl-3017	290	13	auditing	auditing	NOUN
hassl-3017	290	14	,	,	PUNCT
hassl-3017	290	15	the	the	DET
hassl-3017	290	16	palgrave	palgrave	ADJ
hassl-3017	290	17	handbook	handbook	NOUN
hassl-3017	290	18	of	of	ADP
hassl-3017	290	19	public	public	ADJ
hassl-3017	290	20	administration	administration	NOUN
hassl-3017	290	21	and	and	CCONJ
hassl-3017	290	22	management	management	NOUN
hassl-3017	290	23	in	in	ADP
hassl-3017	290	24	europe	europe	PROPN
hassl-3017	290	25	,	,	PUNCT
hassl-3017	290	26	editors	editor	NOUN
hassl-3017	290	27	e.	e.	PROPN
hassl-3017	290	28	ongaro	ongaro	PROPN
hassl-3017	290	29	&	&	CCONJ
hassl-3017	290	30	s.	s.	PROPN
hassl-3017	290	31	van	van	PROPN
hassl-3017	290	32	thiel	thiel	PROPN
hassl-3017	290	33	uk	uk	PROPN
hassl-3017	290	34	(	(	PUNCT
hassl-3017	290	35	pp	pp	PROPN
hassl-3017	290	36	.	.	PUNCT
hassl-3017	291	1	165	165	NUM
hassl-3017	291	2	-	-	SYM
hassl-3017	291	3	185	185	NUM
hassl-3017	291	4	)	)	PUNCT
hassl-3017	291	5	.	.	PUNCT
hassl-3017	292	1	palgrave	palgrave	PROPN
hassl-3017	292	2	macmillan	macmillan	PROPN
hassl-3017	292	3	.	.	PUNCT
hassl-3017	293	1	bryson	bryson	PROPN
hassl-3017	293	2	,	,	PUNCT
hassl-3017	293	3	j.	j.	PROPN
hassl-3017	293	4	,	,	PUNCT
hassl-3017	293	5	sancino	sancino	PROPN
hassl-3017	293	6	,	,	PUNCT
hassl-3017	293	7	a.	a.	NOUN
hassl-3017	293	8	,	,	PUNCT
hassl-3017	293	9	benington	benington	PROPN
hassl-3017	293	10	,	,	PUNCT
hassl-3017	293	11	j.	j.	PROPN
hassl-3017	293	12	,	,	PUNCT
hassl-3017	293	13	&	&	CCONJ
hassl-3017	293	14	sørensen	sørensen	PROPN
hassl-3017	293	15	,	,	PUNCT
hassl-3017	293	16	e.	e.	PROPN
hassl-3017	293	17	(	(	PUNCT
hassl-3017	293	18	2017	2017	NUM
hassl-3017	293	19	)	)	PUNCT
hassl-3017	293	20	.	.	PUNCT
hassl-3017	294	1	towards	towards	ADP
hassl-3017	294	2	a	a	DET
hassl-3017	294	3	multi	multi	ADJ
hassl-3017	294	4	-	-	ADJ
hassl-3017	294	5	actor	actor	ADJ
hassl-3017	294	6	theory	theory	NOUN
hassl-3017	294	7	of	of	ADP
hassl-3017	294	8	public	public	ADJ
hassl-3017	294	9	value	value	NOUN
hassl-3017	294	10	co	co	NOUN
hassl-3017	294	11	-	-	NOUN
hassl-3017	294	12	creation	creation	NOUN
hassl-3017	294	13	.	.	PUNCT
hassl-3017	295	1	public	public	ADJ
hassl-3017	295	2	management	management	NOUN
hassl-3017	295	3	review	review	NOUN
hassl-3017	295	4	,	,	PUNCT
hassl-3017	295	5	19(5	19(5	NUM
hassl-3017	295	6	)	)	PUNCT
hassl-3017	295	7	,	,	PUNCT
hassl-3017	295	8	640-654.available	640-654.available	NUM
hassl-3017	295	9	at	at	ADP
hassl-3017	295	10	:	:	PUNCT
hassl-3017	295	11	https://doi.org/10.1080/14719037.2016.1192164	https://doi.org/10.1080/14719037.2016.1192164	PROPN
hassl-3017	295	12	.	.	PUNCT
hassl-3017	296	1	cameran	cameran	PROPN
hassl-3017	296	2	,	,	PUNCT
hassl-3017	296	3	m.	m.	NOUN
hassl-3017	296	4	,	,	PUNCT
hassl-3017	296	5	ditillo	ditillo	PROPN
hassl-3017	296	6	,	,	PUNCT
hassl-3017	296	7	a.	a.	PROPN
hassl-3017	296	8	,	,	PUNCT
hassl-3017	296	9	&	&	CCONJ
hassl-3017	296	10	pettinicchio	pettinicchio	PROPN
hassl-3017	296	11	,	,	PUNCT
hassl-3017	296	12	a.	a.	NOUN
hassl-3017	296	13	(	(	PUNCT
hassl-3017	296	14	2018	2018	NUM
hassl-3017	296	15	)	)	PUNCT
hassl-3017	296	16	.	.	PUNCT
hassl-3017	297	1	audit	audit	NOUN
hassl-3017	297	2	team	team	NOUN
hassl-3017	297	3	attributes	attribute	VERB
hassl-3017	297	4	matter	matter	ADV
hassl-3017	297	5	:	:	PUNCT
hassl-3017	297	6	how	how	SCONJ
hassl-3017	297	7	diversity	diversity	NOUN
hassl-3017	297	8	affects	affect	VERB
hassl-3017	297	9	audit	audit	NOUN
hassl-3017	297	10	quality	quality	NOUN
hassl-3017	297	11	.	.	PUNCT
hassl-3017	298	1	european	european	ADJ
hassl-3017	298	2	accounting	accounting	PROPN
hassl-3017	298	3	review	review	PROPN
hassl-3017	298	4	,	,	PUNCT
hassl-3017	298	5	27(4	27(4	PROPN
hassl-3017	298	6	)	)	PUNCT
hassl-3017	298	7	,	,	PUNCT
hassl-3017	298	8	595–621	595–621	NUM
hassl-3017	298	9	.	.	PUNCT
hassl-3017	299	1	chen	chen	PROPN
hassl-3017	299	2	,	,	PUNCT
hassl-3017	299	3	s.	s.	PROPN
hassl-3017	299	4	,	,	PUNCT
hassl-3017	299	5	li	li	PROPN
hassl-3017	299	6	,	,	PUNCT
hassl-3017	299	7	z.	z.	PROPN
hassl-3017	299	8	,	,	PUNCT
hassl-3017	299	9	&	&	CCONJ
hassl-3017	299	10	chi	chi	PROPN
hassl-3017	299	11	,	,	PUNCT
hassl-3017	299	12	w.	w.	PROPN
hassl-3017	299	13	(	(	PUNCT
hassl-3017	299	14	2018	2018	NUM
hassl-3017	299	15	)	)	PUNCT
hassl-3017	299	16	.	.	PUNCT
hassl-3017	300	1	client	client	NOUN
hassl-3017	300	2	importance	importance	NOUN
hassl-3017	300	3	and	and	CCONJ
hassl-3017	300	4	audit	audit	NOUN
hassl-3017	300	5	quality	quality	NOUN
hassl-3017	300	6	:	:	PUNCT
hassl-3017	300	7	evidence	evidence	NOUN
hassl-3017	300	8	from	from	ADP
hassl-3017	300	9	china	china	PROPN
hassl-3017	300	10	.	.	PUNCT
hassl-3017	301	1	asia	asia	PROPN
hassl-3017	301	2	-	-	PUNCT
hassl-3017	301	3	pacific	pacific	PROPN
hassl-3017	301	4	journal	journal	PROPN
hassl-3017	301	5	of	of	ADP
hassl-3017	301	6	accounting	accounting	PROPN
hassl-3017	301	7	&	&	CCONJ
hassl-3017	301	8	economics	economic	NOUN
hassl-3017	301	9	,	,	PUNCT
hassl-3017	301	10	25(5	25(5	NUM
hassl-3017	301	11	)	)	PUNCT
hassl-3017	301	12	,	,	PUNCT
hassl-3017	301	13	624–638.available	624–638.available	NUM
hassl-3017	301	14	at	at	ADP
hassl-3017	301	15	:	:	PUNCT
hassl-3017	301	16	https://doi.org/10.1080/16081625.2016.1268061	https://doi.org/10.1080/16081625.2016.1268061	PROPN
hassl-3017	301	17	.	.	PUNCT
hassl-3017	302	1	crosby	crosby	PROPN
hassl-3017	302	2	,	,	PUNCT
hassl-3017	302	3	b.	b.	PROPN
hassl-3017	302	4	c.	c.	PROPN
hassl-3017	302	5	,	,	PUNCT
hassl-3017	302	6	hart	hart	PROPN
hassl-3017	302	7	,	,	PUNCT
hassl-3017	302	8	t.	t.	PROPN
hassl-3017	302	9	p.	p.	PROPN
hassl-3017	302	10	,	,	PUNCT
hassl-3017	302	11	&	&	CCONJ
hassl-3017	302	12	torfing	torfing	PROPN
hassl-3017	302	13	,	,	PUNCT
hassl-3017	302	14	j.	j.	PROPN
hassl-3017	302	15	(	(	PUNCT
hassl-3017	302	16	2017	2017	NUM
hassl-3017	302	17	)	)	PUNCT
hassl-3017	302	18	.	.	PUNCT
hassl-3017	303	1	public	public	ADJ
hassl-3017	303	2	value	value	NOUN
hassl-3017	303	3	creation	creation	NOUN
hassl-3017	303	4	through	through	ADP
hassl-3017	303	5	collaborative	collaborative	ADJ
hassl-3017	303	6	innovation	innovation	NOUN
hassl-3017	303	7	.	.	PUNCT
hassl-3017	304	1	public	public	ADJ
hassl-3017	304	2	management	management	NOUN
hassl-3017	304	3	review	review	NOUN
hassl-3017	304	4	,	,	PUNCT
hassl-3017	304	5	19(5	19(5	NUM
hassl-3017	304	6	)	)	PUNCT
hassl-3017	304	7	,	,	PUNCT
hassl-3017	304	8	655-669.available	655-669.available	NUM
hassl-3017	304	9	at	at	ADP
hassl-3017	304	10	:	:	PUNCT
hassl-3017	304	11	https://doi.org/10.1080/14719037.2016.1192165	https://doi.org/10.1080/14719037.2016.1192165	X
hassl-3017	304	12	.	.	NOUN
hassl-3017	304	13	dobrowolski	dobrowolski	PROPN
hassl-3017	304	14	,	,	PUNCT
hassl-3017	304	15	z.	z.	PROPN
hassl-3017	304	16	,	,	PUNCT
hassl-3017	304	17	&	&	CCONJ
hassl-3017	304	18	sułkowski	sułkowski	PROPN
hassl-3017	304	19	,	,	PUNCT
hassl-3017	304	20	ł	ł	PROPN
hassl-3017	304	21	.	.	PROPN
hassl-3017	304	22	(	(	PUNCT
hassl-3017	304	23	2019	2019	NUM
hassl-3017	304	24	)	)	PUNCT
hassl-3017	304	25	.	.	PUNCT
hassl-3017	305	1	implementing	implement	VERB
hassl-3017	305	2	a	a	DET
hassl-3017	305	3	sustainable	sustainable	ADJ
hassl-3017	305	4	model	model	NOUN
hassl-3017	305	5	for	for	ADP
hassl-3017	305	6	anti	anti	ADJ
hassl-3017	305	7	-	-	ADJ
hassl-3017	305	8	money	money	ADJ
hassl-3017	305	9	laundering	laundering	NOUN
hassl-3017	305	10	in	in	ADP
hassl-3017	305	11	the	the	DET
hassl-3017	305	12	united	united	PROPN
hassl-3017	305	13	nations	nations	PROPN
hassl-3017	305	14	development	development	NOUN
hassl-3017	305	15	goals	goal	NOUN
hassl-3017	305	16	.	.	PUNCT
hassl-3017	306	1	sustainability	sustainability	NOUN
hassl-3017	306	2	,	,	PUNCT
hassl-3017	306	3	12(1	12(1	NUM
hassl-3017	306	4	)	)	PUNCT
hassl-3017	306	5	,	,	PUNCT
hassl-3017	306	6	1-23.available	1-23.available	NUM
hassl-3017	306	7	at	at	ADP
hassl-3017	306	8	:	:	PUNCT
hassl-3017	306	9	https://doi.org/10.3390/su12010244	https://doi.org/10.3390/su12010244	PROPN
hassl-3017	306	10	.	.	PUNCT
hassl-3017	307	1	dzomira	dzomira	PROPN
hassl-3017	307	2	,	,	PUNCT
hassl-3017	307	3	i.	i.	PROPN
hassl-3017	307	4	(	(	PUNCT
hassl-3017	307	5	2017	2017	NUM
hassl-3017	307	6	)	)	PUNCT
hassl-3017	307	7	.	.	PUNCT
hassl-3017	308	1	financial	financial	ADJ
hassl-3017	308	2	accountability	accountability	NOUN
hassl-3017	308	3	&	&	CCONJ
hassl-3017	308	4	governance	governance	NOUN
hassl-3017	308	5	in	in	ADP
hassl-3017	308	6	an	an	DET
hassl-3017	308	7	emerging	emerge	VERB
hassl-3017	308	8	country	country	NOUN
hassl-3017	308	9	.	.	PUNCT
hassl-3017	309	1	corporate	corporate	ADJ
hassl-3017	309	2	ownership	ownership	NOUN
hassl-3017	309	3	&	&	CCONJ
hassl-3017	309	4	control	control	PROPN
hassl-3017	309	5	,	,	PUNCT
hassl-3017	309	6	14(3	14(3	NUM
hassl-3017	309	7	-	-	SYM
hassl-3017	309	8	1	1	NUM
hassl-3017	309	9	)	)	PUNCT
hassl-3017	309	10	,	,	PUNCT
hassl-3017	309	11	204208.available	204208.available	NOUN
hassl-3017	309	12	at	at	ADP
hassl-3017	309	13	:	:	PUNCT
hassl-3017	309	14	https://doi.org/10.22495/cocv14i3c1art6	https://doi.org/10.22495/cocv14i3c1art6	X
hassl-3017	309	15	.	.	PUNCT
hassl-3017	309	16	eisenhardt	eisenhardt	PROPN
hassl-3017	309	17	,	,	PUNCT
hassl-3017	309	18	k.	k.	PROPN
hassl-3017	309	19	m.	m.	PROPN
hassl-3017	309	20	(	(	PUNCT
hassl-3017	309	21	1989	1989	NUM
hassl-3017	309	22	)	)	PUNCT
hassl-3017	309	23	.	.	PUNCT
hassl-3017	310	1	agency	agency	NOUN
hassl-3017	310	2	theory	theory	NOUN
hassl-3017	310	3	:	:	PUNCT
hassl-3017	310	4	an	an	DET
hassl-3017	310	5	assessment	assessment	NOUN
hassl-3017	310	6	and	and	CCONJ
hassl-3017	310	7	review	review	NOUN
hassl-3017	310	8	.	.	PUNCT
hassl-3017	311	1	academy	academy	PROPN
hassl-3017	311	2	of	of	ADP
hassl-3017	311	3	management	management	PROPN
hassl-3017	311	4	review	review	PROPN
hassl-3017	311	5	,	,	PUNCT
hassl-3017	311	6	14(1	14(1	NUM
hassl-3017	311	7	)	)	PUNCT
hassl-3017	311	8	,	,	PUNCT
hassl-3017	311	9	57	57	NUM
hassl-3017	311	10	-	-	SYM
hassl-3017	311	11	74	74	NUM
hassl-3017	311	12	.	.	PUNCT
hassl-3017	311	13	enders	ender	NOUN
hassl-3017	311	14	,	,	PUNCT
hassl-3017	311	15	c.	c.	NOUN
hassl-3017	311	16	(	(	PUNCT
hassl-3017	311	17	2011	2011	NUM
hassl-3017	311	18	)	)	PUNCT
hassl-3017	311	19	.	.	PUNCT
hassl-3017	312	1	missing	miss	VERB
hassl-3017	312	2	not	not	PART
hassl-3017	312	3	at	at	ADP
hassl-3017	312	4	random	random	ADJ
hassl-3017	312	5	models	model	NOUN
hassl-3017	312	6	for	for	ADP
hassl-3017	312	7	latent	latent	NOUN
hassl-3017	312	8	growth	growth	NOUN
hassl-3017	312	9	curve	curve	NOUN
hassl-3017	312	10	analyses	analysis	NOUN
hassl-3017	312	11	.	.	PUNCT
hassl-3017	313	1	psychological	psychological	ADJ
hassl-3017	313	2	methods	method	NOUN
hassl-3017	313	3	,	,	PUNCT
hassl-3017	313	4	16(1	16(1	NUM
hassl-3017	313	5	)	)	PUNCT
hassl-3017	313	6	,	,	PUNCT
hassl-3017	313	7	1-16.available	1-16.available	NUM
hassl-3017	313	8	at	at	ADP
hassl-3017	313	9	:	:	PUNCT
hassl-3017	313	10	https://doi.org/10.1037/a0022640	https://doi.org/10.1037/a0022640	NUM
hassl-3017	313	11	.	.	PUNCT
hassl-3017	313	12	fama	fama	PROPN
hassl-3017	313	13	,	,	PUNCT
hassl-3017	313	14	e.	e.	PROPN
hassl-3017	313	15	f.	f.	PROPN
hassl-3017	313	16	,	,	PUNCT
hassl-3017	313	17	&	&	CCONJ
hassl-3017	313	18	jensen	jensen	PROPN
hassl-3017	313	19	,	,	PUNCT
hassl-3017	313	20	m.	m.	PROPN
hassl-3017	313	21	c.	c.	PROPN
hassl-3017	313	22	(	(	PUNCT
hassl-3017	313	23	1983	1983	NUM
hassl-3017	313	24	)	)	PUNCT
hassl-3017	313	25	.	.	PUNCT
hassl-3017	314	1	separation	separation	NOUN
hassl-3017	314	2	of	of	ADP
hassl-3017	314	3	ownership	ownership	NOUN
hassl-3017	314	4	and	and	CCONJ
hassl-3017	314	5	control	control	NOUN
hassl-3017	314	6	.	.	PUNCT
hassl-3017	315	1	the	the	DET
hassl-3017	315	2	journal	journal	NOUN
hassl-3017	315	3	of	of	ADP
hassl-3017	315	4	law	law	NOUN
hassl-3017	315	5	and	and	CCONJ
hassl-3017	315	6	economics	economic	NOUN
hassl-3017	315	7	,	,	PUNCT
hassl-3017	315	8	26(2	26(2	NUM
hassl-3017	315	9	)	)	PUNCT
hassl-3017	315	10	,	,	PUNCT
hassl-3017	315	11	301	301	NUM
hassl-3017	315	12	-	-	SYM
hassl-3017	315	13	325	325	NUM
hassl-3017	315	14	.	.	PUNCT
hassl-3017	316	1	fisman	fisman	PROPN
hassl-3017	316	2	,	,	PUNCT
hassl-3017	316	3	r.	r.	PROPN
hassl-3017	316	4	,	,	PUNCT
hassl-3017	316	5	&	&	CCONJ
hassl-3017	316	6	golden	golden	ADJ
hassl-3017	316	7	,	,	PUNCT
hassl-3017	316	8	m.	m.	NOUN
hassl-3017	316	9	a.	a.	NOUN
hassl-3017	316	10	(	(	PUNCT
hassl-3017	316	11	2017	2017	NUM
hassl-3017	316	12	)	)	PUNCT
hassl-3017	316	13	.	.	PUNCT
hassl-3017	317	1	corruption	corruption	NOUN
hassl-3017	317	2	:	:	PUNCT
hassl-3017	317	3	what	what	PRON
hassl-3017	317	4	everyone	everyone	PRON
hassl-3017	317	5	needs	need	VERB
hassl-3017	317	6	to	to	PART
hassl-3017	317	7	know	know	VERB
hassl-3017	317	8	.	.	PUNCT
hassl-3017	318	1	new	new	PROPN
hassl-3017	318	2	york	york	PROPN
hassl-3017	318	3	:	:	PUNCT
hassl-3017	318	4	oxford	oxford	PROPN
hassl-3017	318	5	university	university	PROPN
hassl-3017	318	6	press	press	PROPN
hassl-3017	318	7	inc	inc	PROPN
hassl-3017	318	8	.	.	PROPN
hassl-3017	319	1	ge	ge	PROPN
hassl-3017	319	2	,	,	PUNCT
hassl-3017	319	3	r.	r.	PROPN
hassl-3017	319	4	,	,	PUNCT
hassl-3017	319	5	&	&	CCONJ
hassl-3017	319	6	zhang	zhang	PROPN
hassl-3017	319	7	,	,	PUNCT
hassl-3017	319	8	j.	j.	PROPN
hassl-3017	319	9	j.	j.	PROPN
hassl-3017	319	10	(	(	PUNCT
hassl-3017	319	11	2017	2017	NUM
hassl-3017	319	12	)	)	PUNCT
hassl-3017	319	13	.	.	PUNCT
hassl-3017	320	1	regulatory	regulatory	ADJ
hassl-3017	320	2	investigations	investigation	NOUN
hassl-3017	320	3	of	of	ADP
hassl-3017	320	4	audit	audit	NOUN
hassl-3017	320	5	partners	partner	NOUN
hassl-3017	320	6	and	and	CCONJ
hassl-3017	320	7	audit	audit	VERB
hassl-3017	320	8	quality	quality	NOUN
hassl-3017	320	9	improvement	improvement	NOUN
hassl-3017	320	10	.	.	PUNCT
hassl-3017	321	1	china	china	PROPN
hassl-3017	321	2	journal	journal	PROPN
hassl-3017	321	3	of	of	ADP
hassl-3017	321	4	accounting	accounting	NOUN
hassl-3017	321	5	studies	study	NOUN
hassl-3017	321	6	,	,	PUNCT
hassl-3017	321	7	5(3	5(3	NUM
hassl-3017	321	8	)	)	PUNCT
hassl-3017	321	9	,	,	PUNCT
hassl-3017	321	10	275–293	275–293	NUM
hassl-3017	321	11	.	.	PUNCT
hassl-3017	322	1	humanities	humanity	NOUN
hassl-3017	322	2	and	and	CCONJ
hassl-3017	322	3	social	social	ADJ
hassl-3017	322	4	sciences	science	NOUN
hassl-3017	322	5	letters	letter	NOUN
hassl-3017	322	6	,	,	PUNCT
hassl-3017	322	7	2022	2022	NUM
hassl-3017	322	8	,	,	PUNCT
hassl-3017	322	9	10(3	10(3	NUM
hassl-3017	322	10	):	):	PUNCT
hassl-3017	322	11	223	223	NUM
hassl-3017	322	12	-	-	SYM
hassl-3017	322	13	237	237	NUM
hassl-3017	322	14	235	235	NUM
hassl-3017	322	15	©	©	PROPN
hassl-3017	322	16	2022	2022	NUM
hassl-3017	322	17	conscientia	conscientia	PROPN
hassl-3017	322	18	beam	beam	PROPN
hassl-3017	322	19	.	.	PUNCT
hassl-3017	323	1	all	all	DET
hassl-3017	323	2	rights	right	NOUN
hassl-3017	323	3	reserved	reserve	VERB
hassl-3017	323	4	.	.	PUNCT
hassl-3017	324	1	gramling	gramle	VERB
hassl-3017	324	2	,	,	PUNCT
hassl-3017	324	3	a.	a.	NOUN
hassl-3017	324	4	,	,	PUNCT
hassl-3017	324	5	&	&	CCONJ
hassl-3017	324	6	schneider	schneider	PROPN
hassl-3017	324	7	,	,	PUNCT
hassl-3017	324	8	a.	a.	NOUN
hassl-3017	324	9	(	(	PUNCT
hassl-3017	324	10	2018	2018	NUM
hassl-3017	324	11	)	)	PUNCT
hassl-3017	324	12	.	.	PUNCT
hassl-3017	325	1	effects	effect	NOUN
hassl-3017	325	2	of	of	ADP
hassl-3017	325	3	reporting	reporting	NOUN
hassl-3017	325	4	relationship	relationship	NOUN
hassl-3017	325	5	and	and	CCONJ
hassl-3017	325	6	type	type	NOUN
hassl-3017	325	7	of	of	ADP
hassl-3017	325	8	internal	internal	ADJ
hassl-3017	325	9	control	control	NOUN
hassl-3017	325	10	deficiency	deficiency	NOUN
hassl-3017	325	11	on	on	ADP
hassl-3017	325	12	internal	internal	ADJ
hassl-3017	325	13	auditors	auditor	NOUN
hassl-3017	325	14	’	’	PART
hassl-3017	325	15	internal	internal	ADJ
hassl-3017	325	16	control	control	NOUN
hassl-3017	325	17	evaluations	evaluation	NOUN
hassl-3017	325	18	.	.	PUNCT
hassl-3017	326	1	managerial	managerial	ADJ
hassl-3017	326	2	auditing	auditing	NOUN
hassl-3017	326	3	journal	journal	NOUN
hassl-3017	326	4	,	,	PUNCT
hassl-3017	326	5	33(3	33(3	NOUN
hassl-3017	326	6	)	)	PUNCT
hassl-3017	326	7	,	,	PUNCT
hassl-3017	326	8	318-335.available	318-335.available	NUM
hassl-3017	326	9	at	at	ADP
hassl-3017	326	10	:	:	PUNCT
hassl-3017	326	11	https://doi.org/10.1108/maj-072017-1606	https://doi.org/10.1108/maj-072017-1606	ADJ
hassl-3017	326	12	.	.	PUNCT
hassl-3017	327	1	greenblott	greenblott	PROPN
hassl-3017	327	2	,	,	PUNCT
hassl-3017	327	3	j.	j.	PROPN
hassl-3017	327	4	m.	m.	PROPN
hassl-3017	327	5	,	,	PUNCT
hassl-3017	327	6	o’farrell	o’farrell	PROPN
hassl-3017	327	7	,	,	PUNCT
hassl-3017	327	8	t.	t.	PROPN
hassl-3017	327	9	,	,	PUNCT
hassl-3017	327	10	olson	olson	PROPN
hassl-3017	327	11	,	,	PUNCT
hassl-3017	327	12	r.	r.	PROPN
hassl-3017	327	13	,	,	PUNCT
hassl-3017	327	14	&	&	CCONJ
hassl-3017	327	15	burchard	burchard	PROPN
hassl-3017	327	16	,	,	PUNCT
hassl-3017	327	17	b.	b.	PROPN
hassl-3017	327	18	(	(	PUNCT
hassl-3017	327	19	2019	2019	NUM
hassl-3017	327	20	)	)	PUNCT
hassl-3017	327	21	.	.	PUNCT
hassl-3017	328	1	strategic	strategic	ADJ
hassl-3017	328	2	foresight	foresight	NOUN
hassl-3017	328	3	in	in	ADP
hassl-3017	328	4	the	the	DET
hassl-3017	328	5	federal	federal	ADJ
hassl-3017	328	6	government	government	NOUN
hassl-3017	328	7	:	:	PUNCT
hassl-3017	328	8	a	a	DET
hassl-3017	328	9	survey	survey	NOUN
hassl-3017	328	10	of	of	ADP
hassl-3017	328	11	methods	method	NOUN
hassl-3017	328	12	,	,	PUNCT
hassl-3017	328	13	resources	resource	NOUN
hassl-3017	328	14	,	,	PUNCT
hassl-3017	328	15	and	and	CCONJ
hassl-3017	328	16	institutional	institutional	ADJ
hassl-3017	328	17	arrangements	arrangement	NOUN
hassl-3017	328	18	.	.	PUNCT
hassl-3017	329	1	world	world	NOUN
hassl-3017	329	2	futures	futures	PROPN
hassl-3017	329	3	review	review	PROPN
hassl-3017	329	4	,	,	PUNCT
hassl-3017	329	5	11(3	11(3	NUM
hassl-3017	329	6	)	)	PUNCT
hassl-3017	329	7	,	,	PUNCT
hassl-3017	329	8	245-266.available	245-266.available	NUM
hassl-3017	329	9	at	at	ADP
hassl-3017	329	10	:	:	PUNCT
hassl-3017	329	11	https://doi.org/10.1177/1946756718814908	https://doi.org/10.1177/1946756718814908	X
hassl-3017	329	12	.	.	PUNCT
hassl-3017	330	1	gustavson	gustavson	NOUN
hassl-3017	330	2	,	,	PUNCT
hassl-3017	330	3	m.	m.	NOUN
hassl-3017	330	4	,	,	PUNCT
hassl-3017	330	5	&	&	CCONJ
hassl-3017	330	6	sundström	sundström	PROPN
hassl-3017	330	7	,	,	PUNCT
hassl-3017	330	8	a.	a.	NOUN
hassl-3017	330	9	(	(	PUNCT
hassl-3017	330	10	2018	2018	NUM
hassl-3017	330	11	)	)	PUNCT
hassl-3017	330	12	.	.	PUNCT
hassl-3017	331	1	organizing	organize	VERB
hassl-3017	331	2	the	the	DET
hassl-3017	331	3	audit	audit	NOUN
hassl-3017	331	4	society	society	NOUN
hassl-3017	331	5	:	:	PUNCT
hassl-3017	331	6	does	do	AUX
hassl-3017	331	7	good	good	ADJ
hassl-3017	331	8	auditing	auditing	NOUN
hassl-3017	331	9	generate	generate	VERB
hassl-3017	331	10	less	less	ADJ
hassl-3017	331	11	public	public	ADJ
hassl-3017	331	12	sector	sector	NOUN
hassl-3017	331	13	corruption	corruption	NOUN
hassl-3017	331	14	?	?	PUNCT
hassl-3017	332	1	administration	administration	NOUN
hassl-3017	332	2	&	&	CCONJ
hassl-3017	332	3	society	society	PROPN
hassl-3017	332	4	,	,	PUNCT
hassl-3017	332	5	50(10	50(10	NOUN
hassl-3017	332	6	)	)	PUNCT
hassl-3017	332	7	,	,	PUNCT
hassl-3017	332	8	1508-1532.available	1508-1532.available	NUM
hassl-3017	332	9	at	at	ADP
hassl-3017	332	10	:	:	PUNCT
hassl-3017	332	11	https://doi.org/10.1177/0095399716674306	https://doi.org/10.1177/0095399716674306	NOUN
hassl-3017	332	12	.	.	PUNCT
hassl-3017	333	1	hair	hair	NOUN
hassl-3017	333	2	,	,	PUNCT
hassl-3017	333	3	j.	j.	PROPN
hassl-3017	333	4	j.	j.	PROPN
hassl-3017	333	5	,	,	PUNCT
hassl-3017	333	6	sarstedt	sarstedt	NOUN
hassl-3017	333	7	,	,	PUNCT
hassl-3017	333	8	m.	m.	NOUN
hassl-3017	333	9	,	,	PUNCT
hassl-3017	333	10	hopkins	hopkins	PROPN
hassl-3017	333	11	,	,	PUNCT
hassl-3017	333	12	l.	l.	PROPN
hassl-3017	333	13	,	,	PUNCT
hassl-3017	333	14	&	&	CCONJ
hassl-3017	333	15	kuppelwieser	kuppelwieser	PROPN
hassl-3017	333	16	,	,	PUNCT
hassl-3017	333	17	v.	v.	PROPN
hassl-3017	333	18	g.	g.	PROPN
hassl-3017	333	19	(	(	PUNCT
hassl-3017	333	20	2014	2014	NUM
hassl-3017	333	21	)	)	PUNCT
hassl-3017	333	22	.	.	PUNCT
hassl-3017	334	1	partial	partial	ADJ
hassl-3017	334	2	least	least	ADJ
hassl-3017	334	3	squares	square	VERB
hassl-3017	334	4	structural	structural	ADJ
hassl-3017	334	5	equation	equation	NOUN
hassl-3017	334	6	modelling	modelling	NOUN
hassl-3017	334	7	(	(	PUNCT
hassl-3017	334	8	pls	pls	NOUN
hassl-3017	334	9	-	-	PUNCT
hassl-3017	334	10	sem	sem	NOUN
hassl-3017	334	11	)	)	PUNCT
hassl-3017	334	12	an	an	DET
hassl-3017	334	13	emerging	emerge	VERB
hassl-3017	334	14	tool	tool	NOUN
hassl-3017	334	15	in	in	ADP
hassl-3017	334	16	business	business	NOUN
hassl-3017	334	17	research	research	NOUN
hassl-3017	334	18	.	.	PUNCT
hassl-3017	335	1	european	european	PROPN
hassl-3017	335	2	business	business	PROPN
hassl-3017	335	3	review	review	PROPN
hassl-3017	335	4	,	,	PUNCT
hassl-3017	335	5	26(2	26(2	NUM
hassl-3017	335	6	)	)	PUNCT
hassl-3017	335	7	,	,	PUNCT
hassl-3017	335	8	106-121.available	106-121.available	NUM
hassl-3017	335	9	at	at	ADP
hassl-3017	335	10	:	:	PUNCT
hassl-3017	335	11	https://doi.org/10.1108/ebr-10-2013-0128	https://doi.org/10.1108/ebr-10-2013-0128	ADJ
hassl-3017	335	12	.	.	PUNCT
hassl-3017	336	1	hartley	hartley	PROPN
hassl-3017	336	2	,	,	PUNCT
hassl-3017	336	3	j.	j.	PROPN
hassl-3017	336	4	,	,	PUNCT
hassl-3017	336	5	alford	alford	PROPN
hassl-3017	336	6	,	,	PUNCT
hassl-3017	336	7	j.	j.	PROPN
hassl-3017	336	8	,	,	PUNCT
hassl-3017	336	9	knies	knies	PROPN
hassl-3017	336	10	,	,	PUNCT
hassl-3017	336	11	e.	e.	PROPN
hassl-3017	336	12	,	,	PUNCT
hassl-3017	336	13	&	&	CCONJ
hassl-3017	336	14	douglas	douglas	PROPN
hassl-3017	336	15	,	,	PUNCT
hassl-3017	336	16	s.	s.	PROPN
hassl-3017	336	17	(	(	PUNCT
hassl-3017	336	18	2017	2017	NUM
hassl-3017	336	19	)	)	PUNCT
hassl-3017	336	20	.	.	PUNCT
hassl-3017	337	1	towards	towards	ADP
hassl-3017	337	2	an	an	DET
hassl-3017	337	3	empirical	empirical	ADJ
hassl-3017	337	4	research	research	NOUN
hassl-3017	337	5	agenda	agenda	NOUN
hassl-3017	337	6	for	for	ADP
hassl-3017	337	7	public	public	ADJ
hassl-3017	337	8	value	value	NOUN
hassl-3017	337	9	theory	theory	NOUN
hassl-3017	337	10	.	.	PUNCT
hassl-3017	338	1	public	public	ADJ
hassl-3017	338	2	management	management	NOUN
hassl-3017	338	3	review	review	NOUN
hassl-3017	338	4	,	,	PUNCT
hassl-3017	338	5	19(5	19(5	NUM
hassl-3017	338	6	)	)	PUNCT
hassl-3017	338	7	,	,	PUNCT
hassl-3017	338	8	670–685	670–685	NUM
hassl-3017	338	9	.	.	PUNCT
hassl-3017	339	1	hay	hay	PROPN
hassl-3017	339	2	,	,	PUNCT
hassl-3017	339	3	d.	d.	PROPN
hassl-3017	339	4	,	,	PUNCT
hassl-3017	339	5	&	&	CCONJ
hassl-3017	339	6	cordery	cordery	NOUN
hassl-3017	339	7	,	,	PUNCT
hassl-3017	339	8	c.	c.	PROPN
hassl-3017	339	9	j.	j.	PROPN
hassl-3017	339	10	(	(	PUNCT
hassl-3017	339	11	2021	2021	NUM
hassl-3017	339	12	)	)	PUNCT
hassl-3017	339	13	.	.	PUNCT
hassl-3017	340	1	evidence	evidence	NOUN
hassl-3017	340	2	about	about	ADP
hassl-3017	340	3	the	the	DET
hassl-3017	340	4	value	value	NOUN
hassl-3017	340	5	of	of	ADP
hassl-3017	340	6	financial	financial	ADJ
hassl-3017	340	7	statement	statement	NOUN
hassl-3017	340	8	audit	audit	NOUN
hassl-3017	340	9	in	in	ADP
hassl-3017	340	10	the	the	DET
hassl-3017	340	11	public	public	ADJ
hassl-3017	340	12	sector	sector	NOUN
hassl-3017	340	13	.	.	PUNCT
hassl-3017	341	1	public	public	ADJ
hassl-3017	341	2	money	money	NOUN
hassl-3017	341	3	&	&	CCONJ
hassl-3017	341	4	management	management	NOUN
hassl-3017	341	5	,	,	PUNCT
hassl-3017	341	6	41(4	41(4	NUM
hassl-3017	341	7	)	)	PUNCT
hassl-3017	341	8	,	,	PUNCT
hassl-3017	341	9	304-314.available	304-314.available	NUM
hassl-3017	341	10	at	at	ADP
hassl-3017	341	11	:	:	PUNCT
hassl-3017	341	12	https://doi.org/10.1080/09540962.2020.1729532	https://doi.org/10.1080/09540962.2020.1729532	PROPN
hassl-3017	341	13	.	.	PUNCT
hassl-3017	342	1	heald	heald	PROPN
hassl-3017	342	2	,	,	PUNCT
hassl-3017	342	3	d.	d.	PROPN
hassl-3017	342	4	(	(	PUNCT
hassl-3017	342	5	2018	2018	NUM
hassl-3017	342	6	)	)	PUNCT
hassl-3017	342	7	.	.	PUNCT
hassl-3017	343	1	transparency	transparency	NOUN
hassl-3017	343	2	-	-	PUNCT
hassl-3017	343	3	generated	generate	VERB
hassl-3017	343	4	trust	trust	NOUN
hassl-3017	343	5	:	:	PUNCT
hassl-3017	343	6	the	the	DET
hassl-3017	343	7	problematic	problematic	ADJ
hassl-3017	343	8	theorization	theorization	NOUN
hassl-3017	343	9	of	of	ADP
hassl-3017	343	10	public	public	ADJ
hassl-3017	343	11	audit	audit	NOUN
hassl-3017	343	12	.	.	PUNCT
hassl-3017	344	1	financial	financial	ADJ
hassl-3017	344	2	accountability	accountability	NOUN
hassl-3017	344	3	&	&	CCONJ
hassl-3017	344	4	management	management	NOUN
hassl-3017	344	5	,	,	PUNCT
hassl-3017	344	6	34(4	34(4	NUM
hassl-3017	344	7	)	)	PUNCT
hassl-3017	344	8	,	,	PUNCT
hassl-3017	344	9	317-335.available	317-335.available	NUM
hassl-3017	344	10	at	at	ADP
hassl-3017	344	11	:	:	PUNCT
hassl-3017	344	12	https://doi.org/10.1111/faam.12175	https://doi.org/10.1111/faam.12175	PROPN
hassl-3017	344	13	.	.	PUNCT
hassl-3017	345	1	hu	hu	PROPN
hassl-3017	345	2	,	,	PUNCT
hassl-3017	345	3	l.-t	l.-t	PROPN
hassl-3017	345	4	.	.	PUNCT
hassl-3017	345	5	,	,	PUNCT
hassl-3017	345	6	&	&	CCONJ
hassl-3017	345	7	bentler	bentler	NOUN
hassl-3017	345	8	,	,	PUNCT
hassl-3017	345	9	p.	p.	NOUN
hassl-3017	345	10	m.	m.	NOUN
hassl-3017	345	11	(	(	PUNCT
hassl-3017	345	12	1998	1998	NUM
hassl-3017	345	13	)	)	PUNCT
hassl-3017	345	14	.	.	PUNCT
hassl-3017	346	1	fit	fit	ADJ
hassl-3017	346	2	indices	index	NOUN
hassl-3017	346	3	in	in	ADP
hassl-3017	346	4	covariance	covariance	NOUN
hassl-3017	346	5	structure	structure	NOUN
hassl-3017	346	6	modeling	modeling	NOUN
hassl-3017	346	7	:	:	PUNCT
hassl-3017	346	8	sensitivity	sensitivity	NOUN
hassl-3017	346	9	to	to	ADP
hassl-3017	346	10	underparameterized	underparameterized	ADJ
hassl-3017	346	11	model	model	NOUN
hassl-3017	346	12	misspecification	misspecification	NOUN
hassl-3017	346	13	.	.	PUNCT
hassl-3017	347	1	psychological	psychological	ADJ
hassl-3017	347	2	methods	method	NOUN
hassl-3017	347	3	,	,	PUNCT
hassl-3017	347	4	3(4	3(4	NUM
hassl-3017	347	5	)	)	PUNCT
hassl-3017	347	6	,	,	PUNCT
hassl-3017	347	7	424	424	NUM
hassl-3017	347	8	-	-	SYM
hassl-3017	347	9	453	453	NUM
hassl-3017	347	10	.	.	PUNCT
hassl-3017	348	1	hu	hu	PROPN
hassl-3017	348	2	,	,	PUNCT
hassl-3017	348	3	l.-t	l.-t	PROPN
hassl-3017	348	4	.	.	PUNCT
hassl-3017	348	5	,	,	PUNCT
hassl-3017	348	6	&	&	CCONJ
hassl-3017	348	7	bentler	bentler	NOUN
hassl-3017	348	8	,	,	PUNCT
hassl-3017	348	9	p.	p.	NOUN
hassl-3017	348	10	m.	m.	NOUN
hassl-3017	348	11	(	(	PUNCT
hassl-3017	348	12	1999	1999	NUM
hassl-3017	348	13	)	)	PUNCT
hassl-3017	348	14	.	.	PUNCT
hassl-3017	349	1	cutoff	cutoff	PROPN
hassl-3017	349	2	criteria	criterion	NOUN
hassl-3017	349	3	for	for	ADP
hassl-3017	349	4	fit	fit	ADJ
hassl-3017	349	5	indexes	index	NOUN
hassl-3017	349	6	in	in	ADP
hassl-3017	349	7	covariance	covariance	NOUN
hassl-3017	349	8	structure	structure	NOUN
hassl-3017	349	9	analysis	analysis	NOUN
hassl-3017	349	10	:	:	PUNCT
hassl-3017	349	11	conventional	conventional	ADJ
hassl-3017	349	12	criteria	criterion	NOUN
hassl-3017	349	13	versus	versus	ADP
hassl-3017	349	14	new	new	ADJ
hassl-3017	349	15	alternatives	alternative	NOUN
hassl-3017	349	16	.	.	PUNCT
hassl-3017	350	1	structural	structural	ADJ
hassl-3017	350	2	equation	equation	NOUN
hassl-3017	350	3	modeling	modeling	NOUN
hassl-3017	350	4	:	:	PUNCT
hassl-3017	350	5	a	a	DET
hassl-3017	350	6	multidisciplinary	multidisciplinary	ADJ
hassl-3017	350	7	journal	journal	NOUN
hassl-3017	350	8	,	,	PUNCT
hassl-3017	350	9	6(1	6(1	NUM
hassl-3017	350	10	)	)	PUNCT
hassl-3017	350	11	,	,	PUNCT
hassl-3017	350	12	1-55.available	1-55.available	NUM
hassl-3017	350	13	at	at	ADP
hassl-3017	350	14	:	:	PUNCT
hassl-3017	350	15	https://doi.org/10.1080/10705519909540118	https://doi.org/10.1080/10705519909540118	X
hassl-3017	350	16	.	.	PUNCT
hassl-3017	351	1	hung	hung	PROPN
hassl-3017	351	2	,	,	PUNCT
hassl-3017	351	3	l.	l.	PROPN
hassl-3017	351	4	f.	f.	PROPN
hassl-3017	351	5	(	(	PUNCT
hassl-3017	351	6	2010	2010	NUM
hassl-3017	351	7	)	)	PUNCT
hassl-3017	351	8	.	.	PUNCT
hassl-3017	352	1	the	the	DET
hassl-3017	352	2	multigroup	multigroup	PROPN
hassl-3017	352	3	multilevel	multilevel	PROPN
hassl-3017	352	4	categorical	categorical	ADJ
hassl-3017	352	5	latent	latent	NOUN
hassl-3017	352	6	growth	growth	NOUN
hassl-3017	352	7	curve	curve	NOUN
hassl-3017	352	8	models	model	NOUN
hassl-3017	352	9	.	.	PUNCT
hassl-3017	353	1	multivariate	multivariate	VERB
hassl-3017	353	2	behavioural	behavioural	ADJ
hassl-3017	353	3	research	research	NOUN
hassl-3017	353	4	,	,	PUNCT
hassl-3017	353	5	45(2	45(2	NOUN
hassl-3017	353	6	)	)	PUNCT
hassl-3017	353	7	,	,	PUNCT
hassl-3017	353	8	359–392	359–392	NUM
hassl-3017	353	9	.	.	PUNCT
hassl-3017	354	1	jensen	jensen	PROPN
hassl-3017	354	2	,	,	PUNCT
hassl-3017	354	3	m.	m.	PROPN
hassl-3017	354	4	c.	c.	PROPN
hassl-3017	354	5	,	,	PUNCT
hassl-3017	354	6	&	&	CCONJ
hassl-3017	354	7	meckling	meckling	PROPN
hassl-3017	354	8	,	,	PUNCT
hassl-3017	354	9	w.	w.	PROPN
hassl-3017	354	10	h.	h.	PROPN
hassl-3017	354	11	(	(	PUNCT
hassl-3017	354	12	1976	1976	NUM
hassl-3017	354	13	)	)	PUNCT
hassl-3017	354	14	.	.	PUNCT
hassl-3017	355	1	theory	theory	NOUN
hassl-3017	355	2	of	of	ADP
hassl-3017	355	3	the	the	DET
hassl-3017	355	4	firm	firm	NOUN
hassl-3017	355	5	:	:	PUNCT
hassl-3017	355	6	managerial	managerial	ADJ
hassl-3017	355	7	behavior	behavior	NOUN
hassl-3017	355	8	,	,	PUNCT
hassl-3017	355	9	agency	agency	NOUN
hassl-3017	355	10	costs	cost	NOUN
hassl-3017	355	11	and	and	CCONJ
hassl-3017	355	12	ownership	ownership	NOUN
hassl-3017	355	13	structure	structure	NOUN
hassl-3017	355	14	.	.	PUNCT
hassl-3017	356	1	journal	journal	NOUN
hassl-3017	356	2	of	of	ADP
hassl-3017	356	3	financial	financial	ADJ
hassl-3017	356	4	economics	economic	NOUN
hassl-3017	356	5	,	,	PUNCT
hassl-3017	356	6	3(4	3(4	NUM
hassl-3017	356	7	)	)	PUNCT
hassl-3017	356	8	,	,	PUNCT
hassl-3017	356	9	305-360.available	305-360.available	NUM
hassl-3017	356	10	at	at	ADP
hassl-3017	356	11	:	:	PUNCT
hassl-3017	356	12	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-3017	356	13	.	.	PUNCT
hassl-3017	356	14	jeppesen	jeppesen	PROPN
hassl-3017	356	15	,	,	PUNCT
hassl-3017	356	16	k.	k.	PROPN
hassl-3017	356	17	k.	k.	PROPN
hassl-3017	356	18	(	(	PUNCT
hassl-3017	356	19	2019	2019	NUM
hassl-3017	356	20	)	)	PUNCT
hassl-3017	356	21	.	.	PUNCT
hassl-3017	357	1	the	the	DET
hassl-3017	357	2	role	role	NOUN
hassl-3017	357	3	of	of	ADP
hassl-3017	357	4	auditing	auditing	NOUN
hassl-3017	357	5	in	in	ADP
hassl-3017	357	6	the	the	DET
hassl-3017	357	7	fight	fight	NOUN
hassl-3017	357	8	against	against	ADP
hassl-3017	357	9	corruption	corruption	NOUN
hassl-3017	357	10	.	.	PUNCT
hassl-3017	358	1	the	the	DET
hassl-3017	358	2	british	british	PROPN
hassl-3017	358	3	accounting	accounting	PROPN
hassl-3017	358	4	review	review	PROPN
hassl-3017	358	5	,	,	PUNCT
hassl-3017	358	6	51(5	51(5	NUM
hassl-3017	358	7	)	)	PUNCT
hassl-3017	358	8	,	,	PUNCT
hassl-3017	358	9	100798.available	100798.available	ADJ
hassl-3017	358	10	at	at	ADP
hassl-3017	358	11	:	:	PUNCT
hassl-3017	358	12	https://doi.org/10.1016/j.bar.2018.06.001	https://doi.org/10.1016/j.bar.2018.06.001	PROPN
hassl-3017	358	13	.	.	PUNCT
hassl-3017	359	1	jeppesen	jeppesen	PROPN
hassl-3017	359	2	,	,	PUNCT
hassl-3017	359	3	k.	k.	PROPN
hassl-3017	359	4	k.	k.	PROPN
hassl-3017	359	5	,	,	PUNCT
hassl-3017	359	6	carrington	carrington	PROPN
hassl-3017	359	7	,	,	PUNCT
hassl-3017	359	8	t.	t.	PROPN
hassl-3017	359	9	,	,	PUNCT
hassl-3017	359	10	catasús	catasús	PROPN
hassl-3017	359	11	,	,	PUNCT
hassl-3017	359	12	b.	b.	PROPN
hassl-3017	359	13	,	,	PUNCT
hassl-3017	359	14	johnsen	johnsen	PROPN
hassl-3017	359	15	,	,	PUNCT
hassl-3017	359	16	å	å	PROPN
hassl-3017	359	17	.	.	PROPN
hassl-3017	359	18	,	,	PUNCT
hassl-3017	359	19	reichborn	reichborn	VERB
hassl-3017	359	20	-	-	PUNCT
hassl-3017	359	21	kjennerud	kjennerud	PROPN
hassl-3017	359	22	,	,	PUNCT
hassl-3017	359	23	k.	k.	PROPN
hassl-3017	359	24	,	,	PUNCT
hassl-3017	359	25	&	&	CCONJ
hassl-3017	359	26	vakkuri	vakkuri	PROPN
hassl-3017	359	27	,	,	PUNCT
hassl-3017	359	28	j.	j.	PROPN
hassl-3017	359	29	(	(	PUNCT
hassl-3017	359	30	2017	2017	NUM
hassl-3017	359	31	)	)	PUNCT
hassl-3017	359	32	.	.	PUNCT
hassl-3017	360	1	the	the	DET
hassl-3017	360	2	strategic	strategic	ADJ
hassl-3017	360	3	options	option	NOUN
hassl-3017	360	4	of	of	ADP
hassl-3017	360	5	supreme	supreme	ADJ
hassl-3017	360	6	audit	audit	NOUN
hassl-3017	360	7	institutions	institution	NOUN
hassl-3017	360	8	:	:	PUNCT
hassl-3017	360	9	the	the	DET
hassl-3017	360	10	case	case	NOUN
hassl-3017	360	11	of	of	ADP
hassl-3017	360	12	four	four	NUM
hassl-3017	360	13	nordic	nordic	ADJ
hassl-3017	360	14	countries	country	NOUN
hassl-3017	360	15	.	.	PUNCT
hassl-3017	361	1	financial	financial	ADJ
hassl-3017	361	2	accountability	accountability	NOUN
hassl-3017	361	3	&	&	CCONJ
hassl-3017	361	4	management	management	NOUN
hassl-3017	361	5	,	,	PUNCT
hassl-3017	361	6	33(2	33(2	NUM
hassl-3017	361	7	)	)	PUNCT
hassl-3017	361	8	,	,	PUNCT
hassl-3017	361	9	146170.available	146170.available	ADJ
hassl-3017	361	10	at	at	ADP
hassl-3017	361	11	:	:	PUNCT
hassl-3017	361	12	https://doi.org/10.1111/faam.12118	https://doi.org/10.1111/faam.12118	X
hassl-3017	361	13	.	.	PUNCT
hassl-3017	362	1	johnsen	johnsen	PROPN
hassl-3017	362	2	,	,	PUNCT
hassl-3017	362	3	å	å	PROPN
hassl-3017	362	4	.	.	PUNCT
hassl-3017	362	5	(	(	PUNCT
hassl-3017	362	6	2019	2019	NUM
hassl-3017	362	7	)	)	PUNCT
hassl-3017	362	8	.	.	PUNCT
hassl-3017	363	1	public	public	ADJ
hassl-3017	363	2	sector	sector	NOUN
hassl-3017	363	3	audit	audit	NOUN
hassl-3017	363	4	in	in	ADP
hassl-3017	363	5	contemporary	contemporary	ADJ
hassl-3017	363	6	society	society	NOUN
hassl-3017	363	7	:	:	PUNCT
hassl-3017	363	8	a	a	DET
hassl-3017	363	9	short	short	ADJ
hassl-3017	363	10	review	review	NOUN
hassl-3017	363	11	and	and	CCONJ
hassl-3017	363	12	introduction	introduction	NOUN
hassl-3017	363	13	.	.	PUNCT
hassl-3017	364	1	financial	financial	ADJ
hassl-3017	364	2	accountability	accountability	NOUN
hassl-3017	364	3	&	&	CCONJ
hassl-3017	364	4	management	management	NOUN
hassl-3017	364	5	,	,	PUNCT
hassl-3017	364	6	35(2	35(2	NUM
hassl-3017	364	7	)	)	PUNCT
hassl-3017	364	8	,	,	PUNCT
hassl-3017	364	9	121-127.available	121-127.available	NUM
hassl-3017	364	10	at	at	ADP
hassl-3017	364	11	:	:	PUNCT
hassl-3017	364	12	https://doi.org/10.1111/faam.12191	https://doi.org/10.1111/faam.12191	NOUN
hassl-3017	364	13	.	.	PUNCT
hassl-3017	365	1	karabayev	karabayev	PROPN
hassl-3017	365	2	,	,	PUNCT
hassl-3017	365	3	e.	e.	PROPN
hassl-3017	365	4	b.	b.	PROPN
hassl-3017	365	5	,	,	PUNCT
hassl-3017	365	6	sembiyeva	sembiyeva	PROPN
hassl-3017	365	7	,	,	PUNCT
hassl-3017	365	8	l.	l.	PROPN
hassl-3017	365	9	m.	m.	PROPN
hassl-3017	365	10	,	,	PUNCT
hassl-3017	365	11	zeinelgabdin	zeinelgabdin	NOUN
hassl-3017	365	12	,	,	PUNCT
hassl-3017	365	13	a.	a.	PROPN
hassl-3017	365	14	b.	b.	PROPN
hassl-3017	365	15	,	,	PUNCT
hassl-3017	365	16	beisenova	beisenova	PROPN
hassl-3017	365	17	,	,	PUNCT
hassl-3017	365	18	l.	l.	PROPN
hassl-3017	365	19	z.	z.	PROPN
hassl-3017	365	20	,	,	PUNCT
hassl-3017	365	21	&	&	CCONJ
hassl-3017	365	22	pankou	pankou	PROPN
hassl-3017	365	23	,	,	PUNCT
hassl-3017	365	24	d.	d.	PROPN
hassl-3017	365	25	a.	a.	PROPN
hassl-3017	365	26	(	(	PUNCT
hassl-3017	365	27	2021	2021	NUM
hassl-3017	365	28	)	)	PUNCT
hassl-3017	365	29	.	.	PUNCT
hassl-3017	366	1	the	the	DET
hassl-3017	366	2	role	role	NOUN
hassl-3017	366	3	of	of	ADP
hassl-3017	366	4	external	external	ADJ
hassl-3017	366	5	public	public	ADJ
hassl-3017	366	6	audit	audit	NOUN
hassl-3017	366	7	in	in	ADP
hassl-3017	366	8	ensuring	ensure	VERB
hassl-3017	366	9	the	the	DET
hassl-3017	366	10	financial	financial	ADJ
hassl-3017	366	11	stability	stability	NOUN
hassl-3017	366	12	of	of	ADP
hassl-3017	366	13	the	the	DET
hassl-3017	366	14	budgets	budget	NOUN
hassl-3017	366	15	of	of	ADP
hassl-3017	366	16	developing	develop	VERB
hassl-3017	366	17	countries	country	NOUN
hassl-3017	366	18	.	.	PUNCT
hassl-3017	367	1	public	public	ADJ
hassl-3017	367	2	policy	policy	NOUN
hassl-3017	367	3	and	and	CCONJ
hassl-3017	367	4	administration	administration	NOUN
hassl-3017	367	5	,	,	PUNCT
hassl-3017	367	6	20(1	20(1	NUM
hassl-3017	367	7	)	)	PUNCT
hassl-3017	367	8	,	,	PUNCT
hassl-3017	367	9	108117.available	108117.available	ADJ
hassl-3017	367	10	at	at	ADP
hassl-3017	367	11	:	:	PUNCT
hassl-3017	367	12	https://doi.org/10.5755/j01.ppaa.20.1.28389	https://doi.org/10.5755/j01.ppaa.20.1.28389	PROPN
hassl-3017	367	13	.	.	PROPN
hassl-3017	367	14	kastberg	kastberg	PROPN
hassl-3017	367	15	,	,	PUNCT
hassl-3017	367	16	g.	g.	PROPN
hassl-3017	367	17	,	,	PUNCT
hassl-3017	367	18	&	&	CCONJ
hassl-3017	367	19	österberg	österberg	PROPN
hassl-3017	367	20	,	,	PUNCT
hassl-3017	367	21	e.	e.	PROPN
hassl-3017	367	22	e.	e.	PROPN
hassl-3017	367	23	(	(	PUNCT
hassl-3017	367	24	2017	2017	NUM
hassl-3017	367	25	)	)	PUNCT
hassl-3017	367	26	.	.	PUNCT
hassl-3017	368	1	transforming	transform	VERB
hassl-3017	368	2	social	social	ADJ
hassl-3017	368	3	sector	sector	NOUN
hassl-3017	368	4	auditing	auditing	NOUN
hassl-3017	368	5	–	–	PUNCT
hassl-3017	368	6	they	they	PRON
hassl-3017	368	7	audited	audit	VERB
hassl-3017	368	8	more	more	ADV
hassl-3017	368	9	,	,	PUNCT
hassl-3017	368	10	but	but	CCONJ
hassl-3017	368	11	scrutinized	scrutinize	VERB
hassl-3017	368	12	less	less	ADJ
hassl-3017	368	13	.	.	PUNCT
hassl-3017	369	1	financial	financial	ADJ
hassl-3017	369	2	accountability	accountability	NOUN
hassl-3017	369	3	&	&	CCONJ
hassl-3017	369	4	management	management	NOUN
hassl-3017	369	5	,	,	PUNCT
hassl-3017	369	6	33(3	33(3	NOUN
hassl-3017	369	7	)	)	PUNCT
hassl-3017	369	8	,	,	PUNCT
hassl-3017	369	9	284-298.available	284-298.available	NUM
hassl-3017	369	10	at	at	ADP
hassl-3017	369	11	:	:	PUNCT
hassl-3017	369	12	https://doi.org/10.1111/faam.12122	https://doi.org/10.1111/faam.12122	X
hassl-3017	369	13	.	.	PUNCT
hassl-3017	369	14	khaile	khaile	NOUN
hassl-3017	369	15	,	,	PUNCT
hassl-3017	369	16	t.	t.	PROPN
hassl-3017	369	17	(	(	PUNCT
hassl-3017	369	18	2020	2020	NUM
hassl-3017	369	19	)	)	PUNCT
hassl-3017	369	20	.	.	PUNCT
hassl-3017	370	1	limitation	limitation	NOUN
hassl-3017	370	2	of	of	ADP
hassl-3017	370	3	the	the	DET
hassl-3017	370	4	principal	principal	ADJ
hassl-3017	370	5	-	-	PUNCT
hassl-3017	370	6	agent	agent	NOUN
hassl-3017	370	7	theory	theory	NOUN
hassl-3017	370	8	to	to	PART
hassl-3017	370	9	explain	explain	VERB
hassl-3017	370	10	the	the	DET
hassl-3017	370	11	problem	problem	NOUN
hassl-3017	370	12	of	of	ADP
hassl-3017	370	13	non	non	NOUN
hassl-3017	370	14	-	-	NOUN
hassl-3017	370	15	compliance	compliance	NOUN
hassl-3017	370	16	in	in	ADP
hassl-3017	370	17	south	south	ADJ
hassl-3017	370	18	african	african	ADJ
hassl-3017	370	19	municipalities	municipality	NOUN
hassl-3017	370	20	.	.	PUNCT
hassl-3017	371	1	journal	journal	PROPN
hassl-3017	371	2	of	of	ADP
hassl-3017	371	3	public	public	ADJ
hassl-3017	371	4	administration	administration	NOUN
hassl-3017	371	5	and	and	CCONJ
hassl-3017	371	6	development	development	NOUN
hassl-3017	371	7	alternatives	alternative	NOUN
hassl-3017	371	8	,	,	PUNCT
hassl-3017	371	9	5(2	5(2	NUM
hassl-3017	371	10	)	)	PUNCT
hassl-3017	371	11	,	,	PUNCT
hassl-3017	371	12	114-130.available	114-130.available	NUM
hassl-3017	371	13	at	at	ADP
hassl-3017	371	14	:	:	PUNCT
hassl-3017	371	15	https://doi.org/10.55190/bvkl7572	https://doi.org/10.55190/bvkl7572	NOUN
hassl-3017	371	16	.	.	PUNCT
hassl-3017	372	1	koma	koma	PROPN
hassl-3017	372	2	,	,	PUNCT
hassl-3017	372	3	s.	s.	PROPN
hassl-3017	372	4	b.	b.	PROPN
hassl-3017	372	5	(	(	PUNCT
hassl-3017	372	6	2016	2016	NUM
hassl-3017	372	7	)	)	PUNCT
hassl-3017	372	8	.	.	PUNCT
hassl-3017	373	1	rationalisation	rationalisation	NOUN
hassl-3017	373	2	of	of	ADP
hassl-3017	373	3	municipalities	municipality	NOUN
hassl-3017	373	4	:	:	PUNCT
hassl-3017	373	5	a	a	DET
hassl-3017	373	6	panacea	panacea	NOUN
hassl-3017	373	7	for	for	ADP
hassl-3017	373	8	improved	improve	VERB
hassl-3017	373	9	municipal	municipal	ADJ
hassl-3017	373	10	governance	governance	NOUN
hassl-3017	373	11	in	in	ADP
hassl-3017	373	12	south	south	PROPN
hassl-3017	373	13	africa	africa	PROPN
hassl-3017	373	14	?	?	PUNCT
hassl-3017	374	1	african	african	ADJ
hassl-3017	374	2	journal	journal	NOUN
hassl-3017	374	3	of	of	ADP
hassl-3017	374	4	public	public	ADJ
hassl-3017	374	5	affairs	affair	NOUN
hassl-3017	374	6	,	,	PUNCT
hassl-3017	374	7	9(2	9(2	NUM
hassl-3017	374	8	)	)	PUNCT
hassl-3017	374	9	,	,	PUNCT
hassl-3017	374	10	127–139	127–139	NUM
hassl-3017	374	11	.	.	PUNCT
hassl-3017	375	1	humanities	humanity	NOUN
hassl-3017	375	2	and	and	CCONJ
hassl-3017	375	3	social	social	ADJ
hassl-3017	375	4	sciences	science	NOUN
hassl-3017	375	5	letters	letter	NOUN
hassl-3017	375	6	,	,	PUNCT
hassl-3017	375	7	2022	2022	NUM
hassl-3017	375	8	,	,	PUNCT
hassl-3017	375	9	10(3	10(3	NUM
hassl-3017	375	10	):	):	PUNCT
hassl-3017	375	11	223	223	NUM
hassl-3017	375	12	-	-	SYM
hassl-3017	375	13	237	237	NUM
hassl-3017	375	14	236	236	NUM
hassl-3017	375	15	©	©	PROPN
hassl-3017	375	16	2022	2022	NUM
hassl-3017	375	17	conscientia	conscientia	PROPN
hassl-3017	375	18	beam	beam	PROPN
hassl-3017	375	19	.	.	PUNCT
hassl-3017	376	1	all	all	DET
hassl-3017	376	2	rights	right	NOUN
hassl-3017	376	3	reserved	reserve	VERB
hassl-3017	376	4	.	.	PUNCT
hassl-3017	377	1	kouiri	kouiri	PROPN
hassl-3017	377	2	,	,	PUNCT
hassl-3017	377	3	k.	k.	PROPN
hassl-3017	377	4	e.	e.	PROPN
hassl-3017	377	5	,	,	PUNCT
hassl-3017	377	6	agouram	agouram	PROPN
hassl-3017	377	7	,	,	PUNCT
hassl-3017	377	8	j.	j.	PROPN
hassl-3017	377	9	,	,	PUNCT
hassl-3017	377	10	&	&	CCONJ
hassl-3017	377	11	kadouri	kadouri	PROPN
hassl-3017	377	12	,	,	PUNCT
hassl-3017	377	13	a.	a.	NOUN
hassl-3017	377	14	(	(	PUNCT
hassl-3017	377	15	2021	2021	NUM
hassl-3017	377	16	)	)	PUNCT
hassl-3017	377	17	.	.	PUNCT
hassl-3017	378	1	ownership	ownership	NOUN
hassl-3017	378	2	structure	structure	NOUN
hassl-3017	378	3	and	and	CCONJ
hassl-3017	378	4	performance	performance	NOUN
hassl-3017	378	5	of	of	ADP
hassl-3017	378	6	companies	company	NOUN
hassl-3017	378	7	:	:	PUNCT
hassl-3017	378	8	exploratory	exploratory	ADJ
hassl-3017	378	9	study	study	NOUN
hassl-3017	378	10	via	via	ADP
hassl-3017	378	11	a	a	DET
hassl-3017	378	12	systematic	systematic	ADJ
hassl-3017	378	13	review	review	NOUN
hassl-3017	378	14	of	of	ADP
hassl-3017	378	15	the	the	DET
hassl-3017	378	16	literature	literature	NOUN
hassl-3017	378	17	.	.	PUNCT
hassl-3017	379	1	international	international	ADJ
hassl-3017	379	2	journal	journal	PROPN
hassl-3017	379	3	of	of	ADP
hassl-3017	379	4	social	social	ADJ
hassl-3017	379	5	sciences	science	NOUN
hassl-3017	379	6	perspectives	perspective	NOUN
hassl-3017	379	7	,	,	PUNCT
hassl-3017	379	8	8(1	8(1	NOUN
hassl-3017	379	9	)	)	PUNCT
hassl-3017	379	10	,	,	PUNCT
hassl-3017	379	11	17–24.available	17–24.available	NUM
hassl-3017	379	12	at	at	ADP
hassl-3017	379	13	:	:	PUNCT
hassl-3017	379	14	https://doi.org/10.33094/7.2017.2021.81.17.24	https://doi.org/10.33094/7.2017.2021.81.17.24	NOUN
hassl-3017	379	15	.	.	PUNCT
hassl-3017	380	1	machinjike	machinjike	PROPN
hassl-3017	380	2	,	,	PUNCT
hassl-3017	380	3	n.	n.	NOUN
hassl-3017	380	4	,	,	PUNCT
hassl-3017	380	5	bonga	bonga	PROPN
hassl-3017	380	6	,	,	PUNCT
hassl-3017	380	7	w.	w.	PROPN
hassl-3017	380	8	j.	j.	PROPN
hassl-3017	380	9	,	,	PUNCT
hassl-3017	380	10	&	&	CCONJ
hassl-3017	380	11	hundi	hundi	PROPN
hassl-3017	380	12	,	,	PUNCT
hassl-3017	380	13	s.	s.	PROPN
hassl-3017	380	14	(	(	PUNCT
hassl-3017	380	15	2021	2021	NUM
hassl-3017	380	16	)	)	PUNCT
hassl-3017	380	17	.	.	PUNCT
hassl-3017	381	1	effectiveness	effectiveness	NOUN
hassl-3017	381	2	of	of	ADP
hassl-3017	381	3	the	the	DET
hassl-3017	381	4	office	office	NOUN
hassl-3017	381	5	of	of	ADP
hassl-3017	381	6	the	the	DET
hassl-3017	381	7	auditor	auditor	NOUN
hassl-3017	381	8	general	general	NOUN
hassl-3017	381	9	in	in	ADP
hassl-3017	381	10	enhancing	enhance	VERB
hassl-3017	381	11	public	public	ADJ
hassl-3017	381	12	sector	sector	NOUN
hassl-3017	381	13	accountability	accountability	NOUN
hassl-3017	381	14	.	.	PUNCT
hassl-3017	382	1	journal	journal	PROPN
hassl-3017	382	2	of	of	ADP
hassl-3017	382	3	economics	economic	NOUN
hassl-3017	382	4	,	,	PUNCT
hassl-3017	382	5	9(1	9(1	NUM
hassl-3017	382	6	)	)	PUNCT
hassl-3017	382	7	,	,	PUNCT
hassl-3017	382	8	20	20	NUM
hassl-3017	382	9	-	-	SYM
hassl-3017	382	10	35	35	NUM
hassl-3017	382	11	.	.	PUNCT
hassl-3017	383	1	marjański	marjański	PROPN
hassl-3017	383	2	,	,	PUNCT
hassl-3017	383	3	a.	a.	NOUN
hassl-3017	383	4	,	,	PUNCT
hassl-3017	383	5	sułkowski	sułkowski	PROPN
hassl-3017	383	6	,	,	PUNCT
hassl-3017	383	7	ł	ł	PROPN
hassl-3017	383	8	.	.	PROPN
hassl-3017	383	9	,	,	PUNCT
hassl-3017	383	10	marjańska	marjańska	NOUN
hassl-3017	383	11	-	-	PUNCT
hassl-3017	383	12	potakowska	potakowska	NOUN
hassl-3017	383	13	,	,	PUNCT
hassl-3017	383	14	j.	j.	PROPN
hassl-3017	383	15	,	,	PUNCT
hassl-3017	383	16	&	&	CCONJ
hassl-3017	383	17	staniszewska	staniszewska	PROPN
hassl-3017	383	18	,	,	PUNCT
hassl-3017	383	19	k.	k.	PROPN
hassl-3017	383	20	(	(	PUNCT
hassl-3017	383	21	2019	2019	NUM
hassl-3017	383	22	)	)	PUNCT
hassl-3017	383	23	.	.	PUNCT
hassl-3017	384	1	social	social	ADJ
hassl-3017	384	2	capital	capital	NOUN
hassl-3017	384	3	drives	drive	VERB
hassl-3017	384	4	sme	sme	ADJ
hassl-3017	384	5	growth	growth	NOUN
hassl-3017	384	6	:	:	PUNCT
hassl-3017	384	7	a	a	DET
hassl-3017	384	8	study	study	NOUN
hassl-3017	384	9	of	of	ADP
hassl-3017	384	10	family	family	NOUN
hassl-3017	384	11	firms	firm	NOUN
hassl-3017	384	12	in	in	ADP
hassl-3017	384	13	poland	poland	PROPN
hassl-3017	384	14	.	.	PUNCT
hassl-3017	385	1	german	german	ADJ
hassl-3017	385	2	journal	journal	PROPN
hassl-3017	385	3	of	of	ADP
hassl-3017	385	4	human	human	ADJ
hassl-3017	385	5	resource	resource	NOUN
hassl-3017	385	6	management	management	NOUN
hassl-3017	385	7	,	,	PUNCT
hassl-3017	385	8	33(3	33(3	NOUN
hassl-3017	385	9	)	)	PUNCT
hassl-3017	385	10	,	,	PUNCT
hassl-3017	385	11	280-304.available	280-304.available	NUM
hassl-3017	385	12	at	at	ADP
hassl-3017	385	13	:	:	PUNCT
hassl-3017	385	14	https://doi.org/10.1177/2397002219847668	https://doi.org/10.1177/2397002219847668	NOUN
hassl-3017	385	15	.	.	PUNCT
hassl-3017	386	1	masood	masood	PROPN
hassl-3017	386	2	,	,	PUNCT
hassl-3017	386	3	a.	a.	PROPN
hassl-3017	386	4	,	,	PUNCT
hassl-3017	386	5	&	&	CCONJ
hassl-3017	386	6	lodhi	lodhi	PROPN
hassl-3017	386	7	,	,	PUNCT
hassl-3017	386	8	r.	r.	PROPN
hassl-3017	386	9	n.	n.	PROPN
hassl-3017	386	10	(	(	PUNCT
hassl-3017	386	11	2015	2015	NUM
hassl-3017	386	12	)	)	PUNCT
hassl-3017	386	13	.	.	PUNCT
hassl-3017	387	1	factors	factor	NOUN
hassl-3017	387	2	affecting	affect	VERB
hassl-3017	387	3	the	the	DET
hassl-3017	387	4	success	success	NOUN
hassl-3017	387	5	of	of	ADP
hassl-3017	387	6	government	government	NOUN
hassl-3017	387	7	audits	audits	NOUN
hassl-3017	387	8	:	:	PUNCT
hassl-3017	387	9	a	a	DET
hassl-3017	387	10	case	case	NOUN
hassl-3017	387	11	study	study	NOUN
hassl-3017	387	12	of	of	ADP
hassl-3017	387	13	pakistan	pakistan	PROPN
hassl-3017	387	14	.	.	PUNCT
hassl-3017	388	1	universal	universal	ADJ
hassl-3017	388	2	journal	journal	PROPN
hassl-3017	388	3	of	of	ADP
hassl-3017	388	4	management	management	NOUN
hassl-3017	388	5	,	,	PUNCT
hassl-3017	388	6	3(2	3(2	NUM
hassl-3017	388	7	)	)	PUNCT
hassl-3017	388	8	,	,	PUNCT
hassl-3017	388	9	52-62.available	52-62.available	NUM
hassl-3017	388	10	at	at	ADP
hassl-3017	388	11	:	:	PUNCT
hassl-3017	388	12	https://doi.org/10.13189/ujm.2015.030202	https://doi.org/10.13189/ujm.2015.030202	PROPN
hassl-3017	388	13	.	.	PUNCT
hassl-3017	388	14	matamande	matamande	PROPN
hassl-3017	388	15	,	,	PUNCT
hassl-3017	388	16	w.	w.	PROPN
hassl-3017	388	17	(	(	PUNCT
hassl-3017	388	18	2016	2016	NUM
hassl-3017	388	19	)	)	PUNCT
hassl-3017	388	20	.	.	PUNCT
hassl-3017	389	1	investigating	investigate	VERB
hassl-3017	389	2	factors	factor	NOUN
hassl-3017	389	3	influencing	influence	VERB
hassl-3017	389	4	the	the	DET
hassl-3017	389	5	performance	performance	NOUN
hassl-3017	389	6	of	of	ADP
hassl-3017	389	7	the	the	DET
hassl-3017	389	8	office	office	NOUN
hassl-3017	389	9	of	of	ADP
hassl-3017	389	10	the	the	DET
hassl-3017	389	11	auditor	auditor	NOUN
hassl-3017	389	12	general	general	NOUN
hassl-3017	389	13	in	in	ADP
hassl-3017	389	14	zimbabwe	zimbabwe	PROPN
hassl-3017	389	15	.	.	PUNCT
hassl-3017	390	1	university	university	NOUN
hassl-3017	390	2	of	of	ADP
hassl-3017	390	3	zimbabwe	zimbabwe	PROPN
hassl-3017	390	4	business	business	PROPN
hassl-3017	390	5	review	review	PROPN
hassl-3017	390	6	,	,	PUNCT
hassl-3017	390	7	4(2	4(2	NUM
hassl-3017	390	8	)	)	PUNCT
hassl-3017	390	9	,	,	PUNCT
hassl-3017	390	10	1	1	NUM
hassl-3017	390	11	-	-	SYM
hassl-3017	390	12	17	17	NUM
hassl-3017	390	13	.	.	PUNCT
hassl-3017	391	1	maydeu	maydeu	NOUN
hassl-3017	391	2	-	-	PUNCT
hassl-3017	391	3	olivares	olivare	NOUN
hassl-3017	391	4	,	,	PUNCT
hassl-3017	391	5	a.	a.	PROPN
hassl-3017	391	6	,	,	PUNCT
hassl-3017	391	7	coffman	coffman	PROPN
hassl-3017	391	8	,	,	PUNCT
hassl-3017	391	9	d.	d.	PROPN
hassl-3017	391	10	l.	l.	PROPN
hassl-3017	391	11	,	,	PUNCT
hassl-3017	391	12	garc´ıa	garc´ıa	PROPN
hassl-3017	391	13	-	-	PUNCT
hassl-3017	391	14	forero	forero	NOUN
hassl-3017	391	15	,	,	PUNCT
hassl-3017	391	16	c.	c.	PROPN
hassl-3017	391	17	,	,	PUNCT
hassl-3017	391	18	&	&	CCONJ
hassl-3017	391	19	gallardopujol	gallardopujol	PROPN
hassl-3017	391	20	,	,	PUNCT
hassl-3017	391	21	d.	d.	PROPN
hassl-3017	391	22	(	(	PUNCT
hassl-3017	391	23	2010	2010	NUM
hassl-3017	391	24	)	)	PUNCT
hassl-3017	391	25	.	.	PUNCT
hassl-3017	392	1	hypothesis	hypothesis	NOUN
hassl-3017	392	2	testing	testing	NOUN
hassl-3017	392	3	for	for	ADP
hassl-3017	392	4	coefficient	coefficient	NOUN
hassl-3017	392	5	alpha	alpha	NOUN
hassl-3017	392	6	:	:	PUNCT
hassl-3017	392	7	an	an	DET
hassl-3017	392	8	sem	sem	NOUN
hassl-3017	392	9	approach	approach	NOUN
hassl-3017	392	10	.	.	PUNCT
hassl-3017	393	1	behaviour	behaviour	NOUN
hassl-3017	393	2	research	research	NOUN
hassl-3017	393	3	methods	method	NOUN
hassl-3017	393	4	,	,	PUNCT
hassl-3017	393	5	42(2	42(2	NOUN
hassl-3017	393	6	)	)	PUNCT
hassl-3017	393	7	,	,	PUNCT
hassl-3017	393	8	618–625	618–625	NUM
hassl-3017	393	9	.	.	PUNCT
hassl-3017	394	1	mubangizi	mubangizi	PROPN
hassl-3017	394	2	,	,	PUNCT
hassl-3017	394	3	j.	j.	PROPN
hassl-3017	394	4	c.	c.	PROPN
hassl-3017	394	5	(	(	PUNCT
hassl-3017	394	6	2020	2020	NUM
hassl-3017	394	7	)	)	PUNCT
hassl-3017	394	8	.	.	PUNCT
hassl-3017	395	1	the	the	DET
hassl-3017	395	2	role	role	NOUN
hassl-3017	395	3	and	and	CCONJ
hassl-3017	395	4	effectiveness	effectiveness	NOUN
hassl-3017	395	5	of	of	ADP
hassl-3017	395	6	national	national	ADJ
hassl-3017	395	7	human	human	ADJ
hassl-3017	395	8	rights	right	NOUN
hassl-3017	395	9	institutions	institution	NOUN
hassl-3017	395	10	:	:	PUNCT
hassl-3017	395	11	lessons	lesson	NOUN
hassl-3017	395	12	from	from	ADP
hassl-3017	395	13	selected	select	VERB
hassl-3017	395	14	african	african	ADJ
hassl-3017	395	15	countries	country	NOUN
hassl-3017	395	16	.	.	PUNCT
hassl-3017	396	1	commonwealth	commonwealth	NOUN
hassl-3017	396	2	law	law	PROPN
hassl-3017	396	3	bulletin	bulletin	NOUN
hassl-3017	396	4	,	,	PUNCT
hassl-3017	396	5	46(3	46(3	NOUN
hassl-3017	396	6	)	)	PUNCT
hassl-3017	396	7	,	,	PUNCT
hassl-3017	396	8	519	519	NUM
hassl-3017	396	9	-	-	SYM
hassl-3017	396	10	536	536	NUM
hassl-3017	396	11	.	.	PUNCT
hassl-3017	397	1	mupfumira	mupfumira	PROPN
hassl-3017	397	2	,	,	PUNCT
hassl-3017	397	3	i.	i.	NOUN
hassl-3017	397	4	m.	m.	PROPN
hassl-3017	397	5	,	,	PUNCT
hassl-3017	397	6	&	&	CCONJ
hassl-3017	397	7	nyaruwata	nyaruwata	PROPN
hassl-3017	397	8	,	,	PUNCT
hassl-3017	397	9	l.	l.	PROPN
hassl-3017	397	10	t.	t.	PROPN
hassl-3017	397	11	(	(	PUNCT
hassl-3017	397	12	2021	2021	NUM
hassl-3017	397	13	)	)	PUNCT
hassl-3017	397	14	.	.	PUNCT
hassl-3017	398	1	challenges	challenge	NOUN
hassl-3017	398	2	in	in	ADP
hassl-3017	398	3	the	the	DET
hassl-3017	398	4	teaching	teaching	NOUN
hassl-3017	398	5	and	and	CCONJ
hassl-3017	398	6	learning	learning	NOUN
hassl-3017	398	7	of	of	ADP
hassl-3017	398	8	textiles	textile	NOUN
hassl-3017	398	9	in	in	ADP
hassl-3017	398	10	the	the	DET
hassl-3017	398	11	primary	primary	ADJ
hassl-3017	398	12	school	school	NOUN
hassl-3017	398	13	curriculum	curriculum	NOUN
hassl-3017	398	14	in	in	ADP
hassl-3017	398	15	masvingo	masvingo	PROPN
hassl-3017	398	16	district	district	PROPN
hassl-3017	398	17	zimbabwe	zimbabwe	PROPN
hassl-3017	398	18	.	.	PUNCT
hassl-3017	399	1	asian	asian	ADJ
hassl-3017	399	2	journal	journal	PROPN
hassl-3017	399	3	of	of	ADP
hassl-3017	399	4	contemporary	contemporary	ADJ
hassl-3017	399	5	education	education	NOUN
hassl-3017	399	6	,	,	PUNCT
hassl-3017	399	7	5(1	5(1	NUM
hassl-3017	399	8	)	)	PUNCT
hassl-3017	399	9	,	,	PUNCT
hassl-3017	399	10	12–22.available	12–22.available	NUM
hassl-3017	399	11	at	at	ADP
hassl-3017	399	12	:	:	PUNCT
hassl-3017	399	13	https://doi.org/10.18488/journal.137.2021.51.12.22	https://doi.org/10.18488/journal.137.2021.51.12.22	NOUN
hassl-3017	399	14	.	.	PUNCT
hassl-3017	400	1	muzurura	muzurura	NOUN
hassl-3017	400	2	.	.	PUNCT
hassl-3017	401	1	(	(	PUNCT
hassl-3017	401	2	2020	2020	NUM
hassl-3017	401	3	)	)	PUNCT
hassl-3017	401	4	.	.	PUNCT
hassl-3017	402	1	the	the	DET
hassl-3017	402	2	economic	economic	ADJ
hassl-3017	402	3	costs	cost	NOUN
hassl-3017	402	4	of	of	ADP
hassl-3017	402	5	corruption	corruption	NOUN
hassl-3017	402	6	in	in	ADP
hassl-3017	402	7	developing	develop	VERB
hassl-3017	402	8	countries	country	NOUN
hassl-3017	402	9	.	.	PUNCT
hassl-3017	403	1	a	a	DET
hassl-3017	403	2	zimbabwean	zimbabwean	PROPN
hassl-3017	403	3	perspective	perspective	PROPN
hassl-3017	403	4	.	.	PUNCT
hassl-3017	404	1	harare	harare	PROPN
hassl-3017	404	2	,	,	PUNCT
hassl-3017	404	3	zimbabwe	zimbabwe	ADJ
hassl-3017	404	4	:	:	PUNCT
hassl-3017	404	5	mambo	mambo	PROPN
hassl-3017	404	6	press	press	PROPN
hassl-3017	404	7	.	.	PUNCT
hassl-3017	405	1	nicol	nicol	PROPN
hassl-3017	405	2	,	,	PUNCT
hassl-3017	405	3	m.	m.	NOUN
hassl-3017	405	4	(	(	PUNCT
hassl-3017	405	5	2020	2020	NUM
hassl-3017	405	6	)	)	PUNCT
hassl-3017	405	7	.	.	PUNCT
hassl-3017	406	1	parliament	parliament	NOUN
hassl-3017	406	2	:	:	PUNCT
hassl-3017	406	3	an	an	DET
hassl-3017	406	4	unlikely	unlikely	ADJ
hassl-3017	406	5	champion	champion	NOUN
hassl-3017	406	6	of	of	ADP
hassl-3017	406	7	the	the	DET
hassl-3017	406	8	auditor	auditor	NOUN
hassl-3017	406	9	-	-	PUNCT
hassl-3017	406	10	general	general	NOUN
hassl-3017	406	11	.	.	PUNCT
hassl-3017	407	1	new	new	ADJ
hassl-3017	407	2	agenda	agenda	NOUN
hassl-3017	407	3	:	:	PUNCT
hassl-3017	407	4	south	south	ADJ
hassl-3017	407	5	african	african	ADJ
hassl-3017	407	6	journal	journal	NOUN
hassl-3017	407	7	of	of	ADP
hassl-3017	407	8	social	social	ADJ
hassl-3017	407	9	and	and	CCONJ
hassl-3017	407	10	economic	economic	ADJ
hassl-3017	407	11	policy	policy	NOUN
hassl-3017	407	12	,	,	PUNCT
hassl-3017	407	13	2020(77	2020(77	NUM
hassl-3017	407	14	)	)	PUNCT
hassl-3017	407	15	,	,	PUNCT
hassl-3017	407	16	22	22	NUM
hassl-3017	407	17	-	-	SYM
hassl-3017	407	18	27	27	NUM
hassl-3017	407	19	.	.	PUNCT
hassl-3017	408	1	novo	novo	NOUN
hassl-3017	408	2	-	-	PUNCT
hassl-3017	408	3	corti	corti	PROPN
hassl-3017	408	4	,	,	PUNCT
hassl-3017	408	5	i.	i.	PROPN
hassl-3017	408	6	,	,	PUNCT
hassl-3017	408	7	&	&	CCONJ
hassl-3017	408	8	picatoste	picatoste	NOUN
hassl-3017	408	9	,	,	PUNCT
hassl-3017	408	10	x.	x.	NOUN
hassl-3017	408	11	(	(	PUNCT
hassl-3017	408	12	2019	2019	NUM
hassl-3017	408	13	)	)	PUNCT
hassl-3017	408	14	.	.	PUNCT
hassl-3017	409	1	sustainable	sustainable	ADJ
hassl-3017	409	2	public	public	ADJ
hassl-3017	409	3	finance	finance	NOUN
hassl-3017	409	4	and	and	CCONJ
hassl-3017	409	5	debt	debt	NOUN
hassl-3017	409	6	management	management	NOUN
hassl-3017	409	7	.	.	PUNCT
hassl-3017	410	1	in	in	ADP
hassl-3017	410	2	financing	finance	VERB
hassl-3017	410	3	sustainable	sustainable	ADJ
hassl-3017	410	4	development	development	NOUN
hassl-3017	410	5	.	.	PUNCT
hassl-3017	411	1	palgrave	palgrave	ADJ
hassl-3017	411	2	studies	study	NOUN
hassl-3017	411	3	in	in	ADP
hassl-3017	411	4	impact	impact	NOUN
hassl-3017	411	5	finance	finance	NOUN
hassl-3017	411	6	;	;	PUNCT
hassl-3017	411	7	ziolo	ziolo	NOUN
hassl-3017	411	8	,	,	PUNCT
hassl-3017	411	9	m.	m.	NOUN
hassl-3017	411	10	,	,	PUNCT
hassl-3017	411	11	sergi	sergi	PROPN
hassl-3017	411	12	,	,	PUNCT
hassl-3017	411	13	b.	b.	PROPN
hassl-3017	411	14	,	,	PUNCT
hassl-3017	411	15	eds	ed	NOUN
hassl-3017	411	16	(	(	PUNCT
hassl-3017	411	17	pp	pp	ADJ
hassl-3017	411	18	.	.	PUNCT
hassl-3017	412	1	227–247	227–247	NUM
hassl-3017	412	2	)	)	PUNCT
hassl-3017	412	3	.	.	PUNCT
hassl-3017	413	1	cham	cham	PROPN
hassl-3017	413	2	,	,	PUNCT
hassl-3017	413	3	switzerland	switzerland	PROPN
hassl-3017	413	4	:	:	PUNCT
hassl-3017	413	5	palgrave	palgrave	PROPN
hassl-3017	413	6	macmillan	macmillan	PROPN
hassl-3017	413	7	.	.	PROPN
hassl-3017	413	8	nyamita	nyamita	PROPN
hassl-3017	413	9	,	,	PUNCT
hassl-3017	413	10	m.	m.	NOUN
hassl-3017	413	11	o.	o.	PROPN
hassl-3017	413	12	,	,	PUNCT
hassl-3017	413	13	dorasamy	dorasamy	PROPN
hassl-3017	413	14	,	,	PUNCT
hassl-3017	413	15	n.	n.	NOUN
hassl-3017	413	16	,	,	PUNCT
hassl-3017	413	17	garbharran	garbharran	PROPN
hassl-3017	413	18	,	,	PUNCT
hassl-3017	413	19	h.	h.	PROPN
hassl-3017	413	20	l.	l.	PROPN
hassl-3017	413	21	,	,	PUNCT
hassl-3017	413	22	nyamita	nyamita	PROPN
hassl-3017	413	23	,	,	PUNCT
hassl-3017	413	24	m.	m.	NOUN
hassl-3017	413	25	,	,	PUNCT
hassl-3017	413	26	dorasamy	dorasamy	NOUN
hassl-3017	413	27	,	,	PUNCT
hassl-3017	413	28	n.	n.	NOUN
hassl-3017	413	29	,	,	PUNCT
hassl-3017	413	30	&	&	CCONJ
hassl-3017	413	31	garbharran	garbharran	PROPN
hassl-3017	413	32	,	,	PUNCT
hassl-3017	413	33	h.	h.	PROPN
hassl-3017	413	34	(	(	PUNCT
hassl-3017	413	35	2015	2015	NUM
hassl-3017	413	36	)	)	PUNCT
hassl-3017	413	37	.	.	PUNCT
hassl-3017	414	1	a	a	DET
hassl-3017	414	2	review	review	NOUN
hassl-3017	414	3	of	of	ADP
hassl-3017	414	4	public	public	ADJ
hassl-3017	414	5	sector	sector	NOUN
hassl-3017	414	6	financial	financial	ADJ
hassl-3017	414	7	management	management	NOUN
hassl-3017	414	8	reforms	reform	NOUN
hassl-3017	414	9	:	:	PUNCT
hassl-3017	414	10	an	an	DET
hassl-3017	414	11	international	international	ADJ
hassl-3017	414	12	perspective	perspective	NOUN
hassl-3017	414	13	.	.	PUNCT
hassl-3017	415	1	public	public	ADJ
hassl-3017	415	2	and	and	CCONJ
hassl-3017	415	3	municipal	municipal	ADJ
hassl-3017	415	4	finance	finance	NOUN
hassl-3017	415	5	,	,	PUNCT
hassl-3017	415	6	4(2	4(2	NUM
hassl-3017	415	7	)	)	PUNCT
hassl-3017	415	8	,	,	PUNCT
hassl-3017	415	9	25	25	NUM
hassl-3017	415	10	-	-	SYM
hassl-3017	415	11	37	37	NUM
hassl-3017	415	12	.	.	PUNCT
hassl-3017	416	1	nzewi	nzewi	NOUN
hassl-3017	416	2	,	,	PUNCT
hassl-3017	416	3	o.	o.	PROPN
hassl-3017	416	4	,	,	PUNCT
hassl-3017	416	5	&	&	CCONJ
hassl-3017	416	6	musokeru	musokeru	PROPN
hassl-3017	416	7	,	,	PUNCT
hassl-3017	416	8	p.	p.	NOUN
hassl-3017	416	9	(	(	PUNCT
hassl-3017	416	10	2014	2014	NUM
hassl-3017	416	11	)	)	PUNCT
hassl-3017	416	12	.	.	PUNCT
hassl-3017	417	1	a	a	DET
hassl-3017	417	2	critical	critical	ADJ
hassl-3017	417	3	review	review	NOUN
hassl-3017	417	4	of	of	ADP
hassl-3017	417	5	the	the	DET
hassl-3017	417	6	oversight	oversight	NOUN
hassl-3017	417	7	role	role	NOUN
hassl-3017	417	8	of	of	ADP
hassl-3017	417	9	the	the	DET
hassl-3017	417	10	office	office	NOUN
hassl-3017	417	11	of	of	ADP
hassl-3017	417	12	the	the	DET
hassl-3017	417	13	auditor	auditor	NOUN
hassl-3017	417	14	-	-	PUNCT
hassl-3017	417	15	general	general	NOUN
hassl-3017	417	16	in	in	ADP
hassl-3017	417	17	financial	financial	ADJ
hassl-3017	417	18	accountability	accountability	NOUN
hassl-3017	417	19	.	.	PUNCT
hassl-3017	418	1	africa	africa	PROPN
hassl-3017	418	2	’s	’s	PART
hassl-3017	418	3	public	public	ADJ
hassl-3017	418	4	service	service	NOUN
hassl-3017	418	5	delivery	delivery	NOUN
hassl-3017	418	6	&	&	CCONJ
hassl-3017	418	7	performance	performance	NOUN
hassl-3017	418	8	review	review	NOUN
hassl-3017	418	9	,	,	PUNCT
hassl-3017	418	10	2(1	2(1	NUM
hassl-3017	418	11	)	)	PUNCT
hassl-3017	418	12	,	,	PUNCT
hassl-3017	418	13	36-55.available	36-55.available	NUM
hassl-3017	418	14	at	at	ADP
hassl-3017	418	15	:	:	PUNCT
hassl-3017	418	16	https://doi.org/10.4102/apsdpr.v2i1.42	https://doi.org/10.4102/apsdpr.v2i1.42	X
hassl-3017	418	17	.	.	PUNCT
hassl-3017	419	1	ortiz	ortiz	PROPN
hassl-3017	419	2	,	,	PUNCT
hassl-3017	419	3	r.	r.	PROPN
hassl-3017	419	4	j.	j.	PROPN
hassl-3017	419	5	a.	a.	PROPN
hassl-3017	419	6	,	,	PUNCT
hassl-3017	419	7	&	&	CCONJ
hassl-3017	419	8	perez	perez	PROPN
hassl-3017	419	9	,	,	PUNCT
hassl-3017	419	10	j.	j.	PROPN
hassl-3017	419	11	a.	a.	PROPN
hassl-3017	419	12	c.	c.	PROPN
hassl-3017	419	13	(	(	PUNCT
hassl-3017	419	14	2016	2016	NUM
hassl-3017	419	15	)	)	PUNCT
hassl-3017	419	16	.	.	PUNCT
hassl-3017	420	1	impact	impact	NOUN
hassl-3017	420	2	of	of	ADP
hassl-3017	420	3	supreme	supreme	ADJ
hassl-3017	420	4	audit	audit	NOUN
hassl-3017	420	5	institutions	institution	NOUN
hassl-3017	420	6	on	on	ADP
hassl-3017	420	7	the	the	DET
hassl-3017	420	8	phenomenon	phenomenon	NOUN
hassl-3017	420	9	of	of	ADP
hassl-3017	420	10	corruption	corruption	NOUN
hassl-3017	420	11	:	:	PUNCT
hassl-3017	420	12	an	an	DET
hassl-3017	420	13	international	international	ADJ
hassl-3017	420	14	empirical	empirical	ADJ
hassl-3017	420	15	analysis	analysis	NOUN
hassl-3017	420	16	.	.	PUNCT
hassl-3017	421	1	journal	journal	NOUN
hassl-3017	421	2	of	of	ADP
hassl-3017	421	3	public	public	ADJ
hassl-3017	421	4	governance	governance	NOUN
hassl-3017	421	5	and	and	CCONJ
hassl-3017	421	6	policy	policy	NOUN
hassl-3017	421	7	:	:	PUNCT
hassl-3017	421	8	latin	latin	PROPN
hassl-3017	421	9	american	american	PROPN
hassl-3017	421	10	review	review	PROPN
hassl-3017	421	11	,	,	PUNCT
hassl-3017	421	12	1(3	1(3	NUM
hassl-3017	421	13	)	)	PUNCT
hassl-3017	421	14	,	,	PUNCT
hassl-3017	421	15	34	34	NUM
hassl-3017	421	16	-	-	SYM
hassl-3017	421	17	59	59	NUM
hassl-3017	421	18	.	.	PUNCT
hassl-3017	422	1	preacher	preacher	PROPN
hassl-3017	422	2	,	,	PUNCT
hassl-3017	422	3	k.	k.	PROPN
hassl-3017	422	4	j.	j.	PROPN
hassl-3017	422	5	,	,	PUNCT
hassl-3017	422	6	&	&	CCONJ
hassl-3017	422	7	kelley	kelley	PROPN
hassl-3017	422	8	,	,	PUNCT
hassl-3017	422	9	k.	k.	PROPN
hassl-3017	422	10	(	(	PUNCT
hassl-3017	422	11	2011	2011	NUM
hassl-3017	422	12	)	)	PUNCT
hassl-3017	422	13	.	.	PUNCT
hassl-3017	423	1	effect	effect	NOUN
hassl-3017	423	2	size	size	NOUN
hassl-3017	423	3	measures	measure	NOUN
hassl-3017	423	4	for	for	ADP
hassl-3017	423	5	mediation	mediation	NOUN
hassl-3017	423	6	models	model	NOUN
hassl-3017	423	7	:	:	PUNCT
hassl-3017	423	8	quantitative	quantitative	ADJ
hassl-3017	423	9	strategies	strategy	NOUN
hassl-3017	423	10	for	for	ADP
hassl-3017	423	11	communicating	communicate	VERB
hassl-3017	423	12	indirect	indirect	ADJ
hassl-3017	423	13	effects	effect	NOUN
hassl-3017	423	14	.	.	PUNCT
hassl-3017	424	1	psychological	psychological	ADJ
hassl-3017	424	2	methods	method	NOUN
hassl-3017	424	3	,	,	PUNCT
hassl-3017	424	4	16(2	16(2	NUM
hassl-3017	424	5	)	)	PUNCT
hassl-3017	424	6	,	,	PUNCT
hassl-3017	424	7	93–115	93–115	PROPN
hassl-3017	424	8	.	.	PUNCT
hassl-3017	425	1	raudla	raudla	NOUN
hassl-3017	425	2	,	,	PUNCT
hassl-3017	425	3	r.	r.	PROPN
hassl-3017	425	4	,	,	PUNCT
hassl-3017	425	5	taro	taro	NOUN
hassl-3017	425	6	,	,	PUNCT
hassl-3017	425	7	k.	k.	PROPN
hassl-3017	425	8	,	,	PUNCT
hassl-3017	425	9	agu	agu	PROPN
hassl-3017	425	10	,	,	PUNCT
hassl-3017	425	11	c.	c.	PROPN
hassl-3017	425	12	,	,	PUNCT
hassl-3017	425	13	&	&	CCONJ
hassl-3017	425	14	douglas	douglas	PROPN
hassl-3017	425	15	,	,	PUNCT
hassl-3017	425	16	j.	j.	PROPN
hassl-3017	425	17	w.	w.	PROPN
hassl-3017	425	18	(	(	PUNCT
hassl-3017	425	19	2016	2016	NUM
hassl-3017	425	20	)	)	PUNCT
hassl-3017	425	21	.	.	PUNCT
hassl-3017	426	1	the	the	DET
hassl-3017	426	2	impact	impact	NOUN
hassl-3017	426	3	of	of	ADP
hassl-3017	426	4	performance	performance	NOUN
hassl-3017	426	5	audit	audit	NOUN
hassl-3017	426	6	on	on	ADP
hassl-3017	426	7	public	public	ADJ
hassl-3017	426	8	sector	sector	NOUN
hassl-3017	426	9	organizations	organization	NOUN
hassl-3017	426	10	:	:	PUNCT
hassl-3017	426	11	the	the	DET
hassl-3017	426	12	case	case	NOUN
hassl-3017	426	13	of	of	ADP
hassl-3017	426	14	estonia	estonia	PROPN
hassl-3017	426	15	.	.	PUNCT
hassl-3017	427	1	public	public	ADJ
hassl-3017	427	2	organization	organization	PROPN
hassl-3017	427	3	review	review	NOUN
hassl-3017	427	4	,	,	PUNCT
hassl-3017	427	5	16(2	16(2	NUM
hassl-3017	427	6	)	)	PUNCT
hassl-3017	427	7	,	,	PUNCT
hassl-3017	427	8	217-233.available	217-233.available	NUM
hassl-3017	427	9	at	at	ADP
hassl-3017	427	10	:	:	PUNCT
hassl-3017	427	11	https://doi.org/10.1007/s11115-015-0308-0	https://doi.org/10.1007/s11115-015-0308-0	NUM
hassl-3017	427	12	.	.	PUNCT
hassl-3017	428	1	rodriguez	rodriguez	NOUN
hassl-3017	428	2	-	-	PUNCT
hassl-3017	428	3	vives	vive	NOUN
hassl-3017	428	4	,	,	PUNCT
hassl-3017	428	5	m.	m.	NOUN
hassl-3017	428	6	(	(	PUNCT
hassl-3017	428	7	2019	2019	NUM
hassl-3017	428	8	)	)	PUNCT
hassl-3017	428	9	.	.	PUNCT
hassl-3017	429	1	the	the	DET
hassl-3017	429	2	quality	quality	NOUN
hassl-3017	429	3	of	of	ADP
hassl-3017	429	4	public	public	ADJ
hassl-3017	429	5	finances	finance	NOUN
hassl-3017	429	6	:	:	PUNCT
hassl-3017	429	7	where	where	SCONJ
hassl-3017	429	8	do	do	AUX
hassl-3017	429	9	we	we	PRON
hassl-3017	429	10	stand	stand	VERB
hassl-3017	429	11	?	?	PUNCT
hassl-3017	430	1	economics	economic	NOUN
hassl-3017	430	2	and	and	CCONJ
hassl-3017	430	3	business	business	NOUN
hassl-3017	430	4	letters	letter	NOUN
hassl-3017	430	5	,	,	PUNCT
hassl-3017	430	6	8(2	8(2	NUM
hassl-3017	430	7	)	)	PUNCT
hassl-3017	430	8	,	,	PUNCT
hassl-3017	430	9	97105.available	97105.available	ADJ
hassl-3017	430	10	at	at	ADP
hassl-3017	430	11	:	:	PUNCT
hassl-3017	430	12	https://doi.org/10.17811/ebl.8.2.2019.97-105	https://doi.org/10.17811/ebl.8.2.2019.97-105	NOUN
hassl-3017	430	13	.	.	PUNCT
hassl-3017	431	1	rosellini	rosellini	PROPN
hassl-3017	431	2	,	,	PUNCT
hassl-3017	431	3	a.	a.	PROPN
hassl-3017	431	4	j.	j.	PROPN
hassl-3017	431	5	,	,	PUNCT
hassl-3017	431	6	&	&	CCONJ
hassl-3017	431	7	brown	brown	PROPN
hassl-3017	431	8	,	,	PUNCT
hassl-3017	431	9	t.	t.	NOUN
hassl-3017	431	10	a.	a.	NOUN
hassl-3017	431	11	(	(	PUNCT
hassl-3017	431	12	2011	2011	NUM
hassl-3017	431	13	)	)	PUNCT
hassl-3017	431	14	.	.	PUNCT
hassl-3017	432	1	the	the	DET
hassl-3017	432	2	neo	neo	NOUN
hassl-3017	432	3	five	five	NUM
hassl-3017	432	4	-	-	PUNCT
hassl-3017	432	5	factor	factor	NOUN
hassl-3017	432	6	inventory	inventory	NOUN
hassl-3017	432	7	:	:	PUNCT
hassl-3017	432	8	latent	latent	NOUN
hassl-3017	432	9	structure	structure	NOUN
hassl-3017	432	10	and	and	CCONJ
hassl-3017	432	11	relationships	relationship	NOUN
hassl-3017	432	12	with	with	ADP
hassl-3017	432	13	dimensions	dimension	NOUN
hassl-3017	432	14	of	of	ADP
hassl-3017	432	15	anxiety	anxiety	NOUN
hassl-3017	432	16	and	and	CCONJ
hassl-3017	432	17	depressive	depressive	ADJ
hassl-3017	432	18	disorders	disorder	NOUN
hassl-3017	432	19	in	in	ADP
hassl-3017	432	20	a	a	DET
hassl-3017	432	21	large	large	ADJ
hassl-3017	432	22	clinical	clinical	ADJ
hassl-3017	432	23	sample	sample	NOUN
hassl-3017	432	24	.	.	PUNCT
hassl-3017	433	1	assessment	assessment	NOUN
hassl-3017	433	2	,	,	PUNCT
hassl-3017	433	3	18(1	18(1	NOUN
hassl-3017	433	4	)	)	PUNCT
hassl-3017	433	5	,	,	PUNCT
hassl-3017	433	6	27–38	27–38	NUM
hassl-3017	433	7	.	.	PUNCT
hassl-3017	434	1	rudolph	rudolph	PROPN
hassl-3017	434	2	,	,	PUNCT
hassl-3017	434	3	k.	k.	PROPN
hassl-3017	434	4	d.	d.	PROPN
hassl-3017	434	5	,	,	PUNCT
hassl-3017	434	6	troop	troop	NOUN
hassl-3017	434	7	-	-	PUNCT
hassl-3017	434	8	gordon	gordon	PROPN
hassl-3017	434	9	,	,	PUNCT
hassl-3017	434	10	w.	w.	PROPN
hassl-3017	434	11	,	,	PUNCT
hassl-3017	434	12	hessel	hessel	PROPN
hassl-3017	434	13	,	,	PUNCT
hassl-3017	434	14	e.	e.	PROPN
hassl-3017	434	15	t.	t.	PROPN
hassl-3017	434	16	,	,	PUNCT
hassl-3017	434	17	&	&	CCONJ
hassl-3017	434	18	schmidt	schmidt	PROPN
hassl-3017	434	19	,	,	PUNCT
hassl-3017	434	20	j.	j.	PROPN
hassl-3017	434	21	d.	d.	PROPN
hassl-3017	434	22	(	(	PUNCT
hassl-3017	434	23	2011	2011	NUM
hassl-3017	434	24	)	)	PUNCT
hassl-3017	434	25	.	.	PUNCT
hassl-3017	435	1	a	a	DET
hassl-3017	435	2	latent	latent	NOUN
hassl-3017	435	3	growth	growth	NOUN
hassl-3017	435	4	curve	curve	NOUN
hassl-3017	435	5	analysis	analysis	NOUN
hassl-3017	435	6	of	of	ADP
hassl-3017	435	7	early	early	ADJ
hassl-3017	435	8	and	and	CCONJ
hassl-3017	435	9	increasing	increase	VERB
hassl-3017	435	10	peer	peer	NOUN
hassl-3017	435	11	victimization	victimization	NOUN
hassl-3017	435	12	as	as	ADP
hassl-3017	435	13	predictors	predictor	NOUN
hassl-3017	435	14	of	of	ADP
hassl-3017	435	15	mental	mental	ADJ
hassl-3017	435	16	health	health	NOUN
hassl-3017	435	17	across	across	ADP
hassl-3017	435	18	elementary	elementary	ADJ
hassl-3017	435	19	school	school	PROPN
hassl-3017	435	20	.	.	PUNCT
hassl-3017	436	1	journal	journal	PROPN
hassl-3017	436	2	of	of	ADP
hassl-3017	436	3	clinical	clinical	ADJ
hassl-3017	436	4	child	child	NOUN
hassl-3017	436	5	and	and	CCONJ
hassl-3017	436	6	adolescent	adolescent	ADJ
hassl-3017	436	7	psychology	psychology	NOUN
hassl-3017	436	8	,	,	PUNCT
hassl-3017	436	9	40(1	40(1	PROPN
hassl-3017	436	10	)	)	PUNCT
hassl-3017	436	11	,	,	PUNCT
hassl-3017	436	12	111–122	111–122	NUM
hassl-3017	436	13	.	.	PUNCT
hassl-3017	437	1	schafer	schafer	PROPN
hassl-3017	437	2	,	,	PUNCT
hassl-3017	437	3	j.	j.	PROPN
hassl-3017	437	4	l.	l.	PROPN
hassl-3017	437	5	,	,	PUNCT
hassl-3017	437	6	&	&	CCONJ
hassl-3017	437	7	graham	graham	PROPN
hassl-3017	437	8	,	,	PUNCT
hassl-3017	437	9	j.	j.	PROPN
hassl-3017	437	10	w.	w.	PROPN
hassl-3017	437	11	(	(	PUNCT
hassl-3017	437	12	2002	2002	NUM
hassl-3017	437	13	)	)	PUNCT
hassl-3017	437	14	.	.	PUNCT
hassl-3017	438	1	missing	miss	VERB
hassl-3017	438	2	data	datum	NOUN
hassl-3017	438	3	:	:	PUNCT
hassl-3017	438	4	our	our	PRON
hassl-3017	438	5	view	view	NOUN
hassl-3017	438	6	of	of	ADP
hassl-3017	438	7	the	the	DET
hassl-3017	438	8	state	state	NOUN
hassl-3017	438	9	of	of	ADP
hassl-3017	438	10	the	the	DET
hassl-3017	438	11	art	art	NOUN
hassl-3017	438	12	.	.	PUNCT
hassl-3017	439	1	psychological	psychological	ADJ
hassl-3017	439	2	methods	method	NOUN
hassl-3017	439	3	,	,	PUNCT
hassl-3017	439	4	7(2	7(2	NUM
hassl-3017	439	5	)	)	PUNCT
hassl-3017	439	6	,	,	PUNCT
hassl-3017	439	7	147–177	147–177	NUM
hassl-3017	439	8	.	.	PUNCT
hassl-3017	440	1	schelker	schelker	PROPN
hassl-3017	440	2	,	,	PUNCT
hassl-3017	440	3	m.	m.	NOUN
hassl-3017	440	4	,	,	PUNCT
hassl-3017	440	5	&	&	CCONJ
hassl-3017	440	6	eichenberger	eichenberger	NOUN
hassl-3017	440	7	,	,	PUNCT
hassl-3017	440	8	r.	r.	PROPN
hassl-3017	440	9	(	(	PUNCT
hassl-3017	440	10	2010	2010	NUM
hassl-3017	440	11	)	)	PUNCT
hassl-3017	440	12	.	.	PUNCT
hassl-3017	441	1	auditors	auditor	NOUN
hassl-3017	441	2	and	and	CCONJ
hassl-3017	441	3	fiscal	fiscal	ADJ
hassl-3017	441	4	policy	policy	NOUN
hassl-3017	441	5	:	:	PUNCT
hassl-3017	441	6	empirical	empirical	ADJ
hassl-3017	441	7	evidence	evidence	NOUN
hassl-3017	441	8	on	on	ADP
hassl-3017	441	9	a	a	DET
hassl-3017	441	10	little	little	ADJ
hassl-3017	441	11	big	big	ADJ
hassl-3017	441	12	institution	institution	NOUN
hassl-3017	441	13	.	.	PUNCT
hassl-3017	442	1	journal	journal	NOUN
hassl-3017	442	2	of	of	ADP
hassl-3017	442	3	comparative	comparative	ADJ
hassl-3017	442	4	economics	economic	NOUN
hassl-3017	442	5	,	,	PUNCT
hassl-3017	442	6	38(4	38(4	NUM
hassl-3017	442	7	)	)	PUNCT
hassl-3017	442	8	,	,	PUNCT
hassl-3017	442	9	357-380.available	357-380.available	NUM
hassl-3017	442	10	at	at	ADP
hassl-3017	442	11	:	:	PUNCT
hassl-3017	442	12	https://doi.org/10.1016/j.jce.2010.09.002	https://doi.org/10.1016/j.jce.2010.09.002	NOUN
hassl-3017	442	13	.	.	PUNCT
hassl-3017	443	1	humanities	humanity	NOUN
hassl-3017	443	2	and	and	CCONJ
hassl-3017	443	3	social	social	ADJ
hassl-3017	443	4	sciences	science	NOUN
hassl-3017	443	5	letters	letter	NOUN
hassl-3017	443	6	,	,	PUNCT
hassl-3017	443	7	2022	2022	NUM
hassl-3017	443	8	,	,	PUNCT
hassl-3017	443	9	10(3	10(3	NUM
hassl-3017	443	10	):	):	PUNCT
hassl-3017	443	11	223	223	NUM
hassl-3017	443	12	-	-	SYM
hassl-3017	443	13	237	237	NUM
hassl-3017	443	14	237	237	NUM
hassl-3017	443	15	©	©	PROPN
hassl-3017	443	16	2022	2022	NUM
hassl-3017	443	17	conscientia	conscientia	PROPN
hassl-3017	443	18	beam	beam	PROPN
hassl-3017	443	19	.	.	PUNCT
hassl-3017	444	1	all	all	DET
hassl-3017	444	2	rights	right	NOUN
hassl-3017	444	3	reserved	reserve	VERB
hassl-3017	444	4	.	.	PUNCT
hassl-3017	444	5	svärdsten	svärdsten	VERB
hassl-3017	444	6	,	,	PUNCT
hassl-3017	444	7	f.	f.	PROPN
hassl-3017	444	8	(	(	PUNCT
hassl-3017	444	9	2019	2019	NUM
hassl-3017	444	10	)	)	PUNCT
hassl-3017	444	11	.	.	PUNCT
hassl-3017	445	1	the	the	DET
hassl-3017	445	2	‘	'	PUNCT
hassl-3017	445	3	front	front	ADJ
hassl-3017	445	4	stage’of	stage’of	ADJ
hassl-3017	445	5	substance	substance	NOUN
hassl-3017	445	6	auditing	auditing	NOUN
hassl-3017	445	7	:	:	PUNCT
hassl-3017	445	8	a	a	DET
hassl-3017	445	9	study	study	NOUN
hassl-3017	445	10	of	of	ADP
hassl-3017	445	11	how	how	SCONJ
hassl-3017	445	12	substance	substance	NOUN
hassl-3017	445	13	auditing	auditing	NOUN
hassl-3017	445	14	is	be	AUX
hassl-3017	445	15	presented	present	VERB
hassl-3017	445	16	in	in	ADP
hassl-3017	445	17	performance	performance	NOUN
hassl-3017	445	18	audit	audit	NOUN
hassl-3017	445	19	reports	report	NOUN
hassl-3017	445	20	.	.	PUNCT
hassl-3017	446	1	financial	financial	ADJ
hassl-3017	446	2	accountability	accountability	NOUN
hassl-3017	446	3	&	&	CCONJ
hassl-3017	446	4	management	management	NOUN
hassl-3017	446	5	,	,	PUNCT
hassl-3017	446	6	35(2	35(2	NUM
hassl-3017	446	7	)	)	PUNCT
hassl-3017	446	8	,	,	PUNCT
hassl-3017	446	9	199-211.available	199-211.available	NUM
hassl-3017	446	10	at	at	ADP
hassl-3017	446	11	:	:	PUNCT
hassl-3017	446	12	https://doi.org/10.1111/faam.12190	https://doi.org/10.1111/faam.12190	PROPN
hassl-3017	446	13	.	.	PUNCT
hassl-3017	447	1	torres	torres	PROPN
hassl-3017	447	2	,	,	PUNCT
hassl-3017	447	3	l.	l.	PROPN
hassl-3017	447	4	,	,	PUNCT
hassl-3017	447	5	yetano	yetano	NOUN
hassl-3017	447	6	,	,	PUNCT
hassl-3017	447	7	a.	a.	PROPN
hassl-3017	447	8	,	,	PUNCT
hassl-3017	447	9	&	&	CCONJ
hassl-3017	447	10	pina	pina	PROPN
hassl-3017	447	11	,	,	PUNCT
hassl-3017	447	12	v.	v.	PROPN
hassl-3017	447	13	(	(	PUNCT
hassl-3017	447	14	2019	2019	NUM
hassl-3017	447	15	)	)	PUNCT
hassl-3017	447	16	.	.	PUNCT
hassl-3017	448	1	are	be	AUX
hassl-3017	448	2	performance	performance	NOUN
hassl-3017	448	3	audits	audits	NOUN
hassl-3017	448	4	useful	useful	ADJ
hassl-3017	448	5	?	?	PUNCT
hassl-3017	449	1	a	a	DET
hassl-3017	449	2	comparison	comparison	NOUN
hassl-3017	449	3	of	of	ADP
hassl-3017	449	4	eu	eu	PROPN
hassl-3017	449	5	practices	practice	NOUN
hassl-3017	449	6	.	.	PUNCT
hassl-3017	450	1	administration	administration	PROPN
hassl-3017	450	2	&	&	CCONJ
hassl-3017	450	3	society	society	PROPN
hassl-3017	450	4	,	,	PUNCT
hassl-3017	450	5	51(3	51(3	NUM
hassl-3017	450	6	)	)	PUNCT
hassl-3017	450	7	,	,	PUNCT
hassl-3017	450	8	431-462.available	431-462.available	NUM
hassl-3017	450	9	at	at	ADP
hassl-3017	450	10	:	:	PUNCT
hassl-3017	450	11	https://doi.org/10.1177/0095399716658500	https://doi.org/10.1177/0095399716658500	PROPN
hassl-3017	450	12	.	.	PUNCT
hassl-3017	451	1	wang	wang	PROPN
hassl-3017	451	2	,	,	PUNCT
hassl-3017	451	3	l.	l.	PROPN
hassl-3017	451	4	,	,	PUNCT
hassl-3017	451	5	&	&	CCONJ
hassl-3017	451	6	zhang	zhang	PROPN
hassl-3017	451	7	,	,	PUNCT
hassl-3017	451	8	z.	z.	PROPN
hassl-3017	451	9	(	(	PUNCT
hassl-3017	451	10	2011	2011	NUM
hassl-3017	451	11	)	)	PUNCT
hassl-3017	451	12	.	.	PUNCT
hassl-3017	452	1	estimating	estimate	VERB
hassl-3017	452	2	and	and	CCONJ
hassl-3017	452	3	testing	testing	NOUN
hassl-3017	452	4	mediation	mediation	NOUN
hassl-3017	452	5	effects	effect	NOUN
hassl-3017	452	6	with	with	ADP
hassl-3017	452	7	censored	censored	ADJ
hassl-3017	452	8	data	datum	NOUN
hassl-3017	452	9	.	.	PUNCT
hassl-3017	453	1	structural	structural	ADJ
hassl-3017	453	2	equation	equation	NOUN
hassl-3017	453	3	modelling	modelling	NOUN
hassl-3017	453	4	,	,	PUNCT
hassl-3017	453	5	18(1	18(1	NOUN
hassl-3017	453	6	)	)	PUNCT
hassl-3017	453	7	,	,	PUNCT
hassl-3017	453	8	18–34	18–34	NUM
hassl-3017	453	9	.	.	PUNCT
hassl-3017	453	10	world	world	PROPN
hassl-3017	453	11	bank	bank	PROPN
hassl-3017	453	12	.	.	PUNCT
hassl-3017	454	1	(	(	PUNCT
hassl-3017	454	2	2020	2020	NUM
hassl-3017	454	3	)	)	PUNCT
hassl-3017	454	4	.	.	PUNCT
hassl-3017	455	1	role	role	NOUN
hassl-3017	455	2	of	of	ADP
hassl-3017	455	3	supreme	supreme	ADJ
hassl-3017	455	4	audit	audit	NOUN
hassl-3017	455	5	institutions	institution	NOUN
hassl-3017	455	6	in	in	ADP
hassl-3017	455	7	governments	government	NOUN
hassl-3017	455	8	’	’	PART
hassl-3017	455	9	response	response	NOUN
hassl-3017	455	10	to	to	ADP
hassl-3017	455	11	covid-19	covid-19	PROPN
hassl-3017	455	12	:	:	PUNCT
hassl-3017	455	13	emergency	emergency	NOUN
hassl-3017	455	14	and	and	CCONJ
hassl-3017	455	15	post	post	VERB
hassl-3017	455	16	emergency	emergency	NOUN
hassl-3017	455	17	phases	phase	NOUN
hassl-3017	455	18	.	.	PUNCT
hassl-3017	456	1	policy	policy	NOUN
hassl-3017	456	2	note	note	NOUN
hassl-3017	456	3	.	.	PUNCT
hassl-3017	457	1	washington	washington	PROPN
hassl-3017	457	2	,	,	PUNCT
hassl-3017	457	3	dc	dc	PROPN
hassl-3017	457	4	:	:	PUNCT
hassl-3017	457	5	world	world	PROPN
hassl-3017	457	6	bank	bank	PROPN
hassl-3017	457	7	.	.	PUNCT
hassl-3017	458	1	zuccolotto	zuccolotto	PROPN
hassl-3017	458	2	,	,	PUNCT
hassl-3017	458	3	r.	r.	PROPN
hassl-3017	458	4	,	,	PUNCT
hassl-3017	458	5	&	&	CCONJ
hassl-3017	458	6	teixeira	teixeira	PROPN
hassl-3017	458	7	,	,	PUNCT
hassl-3017	458	8	m.	m.	PROPN
hassl-3017	458	9	c.	c.	PROPN
hassl-3017	458	10	(	(	PUNCT
hassl-3017	458	11	2014	2014	NUM
hassl-3017	458	12	)	)	PUNCT
hassl-3017	458	13	.	.	PUNCT
hassl-3017	459	1	budgetary	budgetary	ADJ
hassl-3017	459	2	transparency	transparency	NOUN
hassl-3017	459	3	and	and	CCONJ
hassl-3017	459	4	democracy	democracy	NOUN
hassl-3017	459	5	:	:	PUNCT
hassl-3017	459	6	the	the	DET
hassl-3017	459	7	effectiveness	effectiveness	NOUN
hassl-3017	459	8	of	of	ADP
hassl-3017	459	9	control	control	NOUN
hassl-3017	459	10	institutions	institution	NOUN
hassl-3017	459	11	.	.	PUNCT
hassl-3017	460	1	international	international	ADJ
hassl-3017	460	2	business	business	NOUN
hassl-3017	460	3	research	research	NOUN
hassl-3017	460	4	,	,	PUNCT
hassl-3017	460	5	7(6	7(6	NUM
hassl-3017	460	6	)	)	PUNCT
hassl-3017	460	7	,	,	PUNCT
hassl-3017	460	8	83–96.available	83–96.available	ADJ
hassl-3017	460	9	at	at	ADP
hassl-3017	460	10	:	:	PUNCT
hassl-3017	460	11	https://doi.org/10.5539/ibr.v7n6p83	https://doi.org/10.5539/ibr.v7n6p83	X
hassl-3017	460	12	.	.	PUNCT
hassl-3017	461	1	views	view	NOUN
hassl-3017	461	2	and	and	CCONJ
hassl-3017	461	3	opinions	opinion	NOUN
hassl-3017	461	4	expressed	express	VERB
hassl-3017	461	5	in	in	ADP
hassl-3017	461	6	this	this	DET
hassl-3017	461	7	article	article	NOUN
hassl-3017	461	8	are	be	AUX
hassl-3017	461	9	the	the	DET
hassl-3017	461	10	views	view	NOUN
hassl-3017	461	11	and	and	CCONJ
hassl-3017	461	12	opinions	opinion	NOUN
hassl-3017	461	13	of	of	ADP
hassl-3017	461	14	the	the	DET
hassl-3017	461	15	author(s	author(s	NOUN
hassl-3017	461	16	)	)	PUNCT
hassl-3017	461	17	,	,	PUNCT
hassl-3017	461	18	humanities	humanity	NOUN
hassl-3017	461	19	and	and	CCONJ
hassl-3017	461	20	social	social	ADJ
hassl-3017	461	21	sciences	science	NOUN
hassl-3017	461	22	letters	letter	NOUN
hassl-3017	461	23	shall	shall	AUX
hassl-3017	461	24	not	not	PART
hassl-3017	461	25	be	be	AUX
hassl-3017	461	26	responsible	responsible	ADJ
hassl-3017	461	27	or	or	CCONJ
hassl-3017	461	28	answerable	answerable	ADJ
hassl-3017	461	29	for	for	ADP
hassl-3017	461	30	any	any	DET
hassl-3017	461	31	loss	loss	NOUN
hassl-3017	461	32	,	,	PUNCT
hassl-3017	461	33	damage	damage	NOUN
hassl-3017	461	34	or	or	CCONJ
hassl-3017	461	35	liability	liability	NOUN
hassl-3017	461	36	etc	etc	X
hassl-3017	461	37	.	.	X
hassl-3017	462	1	caused	cause	VERB
hassl-3017	462	2	in	in	ADP
hassl-3017	462	3	relation	relation	NOUN
hassl-3017	462	4	to	to	PART
hassl-3017	462	5	/	/	PUNCT
hassl-3017	462	6	arising	arise	VERB
hassl-3017	462	7	out	out	ADP
hassl-3017	462	8	of	of	ADP
hassl-3017	462	9	the	the	DET
hassl-3017	462	10	use	use	NOUN
hassl-3017	462	11	of	of	ADP
hassl-3017	462	12	the	the	DET
hassl-3017	462	13	content	content	NOUN
hassl-3017	462	14	.	.	PUNCT