id	sid	tid	token	lemma	pos
hassl-3115	1	1	463	463	NUM
hassl-3115	1	2	©	©	PROPN
hassl-3115	1	3	2022	2022	NUM
hassl-3115	1	4	conscientia	conscientia	PROPN
hassl-3115	1	5	beam	beam	PROPN
hassl-3115	1	6	.	.	PUNCT
hassl-3115	2	1	all	all	DET
hassl-3115	2	2	rights	right	NOUN
hassl-3115	2	3	reserved	reserve	VERB
hassl-3115	2	4	.	.	PUNCT
hassl-3115	3	1	factors	factor	NOUN
hassl-3115	3	2	influencing	influence	VERB
hassl-3115	3	3	audit	audit	NOUN
hassl-3115	3	4	quality	quality	NOUN
hassl-3115	3	5	of	of	ADP
hassl-3115	3	6	banking	banking	NOUN
hassl-3115	3	7	business	business	NOUN
hassl-3115	3	8	sector	sector	NOUN
hassl-3115	3	9	in	in	ADP
hassl-3115	3	10	indonesia	indonesia	PROPN
hassl-3115	3	11	sigit	sigit	PROPN
hassl-3115	3	12	handoyo1	handoyo1	PROPN
hassl-3115	3	13	+	+	CCONJ
hassl-3115	3	14	ayu	ayu	PROPN
hassl-3115	3	15	septiana	septiana	PROPN
hassl-3115	3	16	putri2	putri2	NOUN
hassl-3115	4	1	1,2accounting	1,2accounting	NUM
hassl-3115	4	2	study	study	NOUN
hassl-3115	4	3	program	program	NOUN
hassl-3115	4	4	,	,	PUNCT
hassl-3115	4	5	faculty	faculty	NOUN
hassl-3115	4	6	of	of	ADP
hassl-3115	4	7	business	business	NOUN
hassl-3115	4	8	and	and	CCONJ
hassl-3115	4	9	economics	economic	NOUN
hassl-3115	4	10	,	,	PUNCT
hassl-3115	4	11	universitas	universita	NOUN
hassl-3115	4	12	islam	islam	PROPN
hassl-3115	4	13	indonesia	indonesia	PROPN
hassl-3115	4	14	,	,	PUNCT
hassl-3115	4	15	indonesia	indonesia	PROPN
hassl-3115	4	16	.	.	PUNCT
hassl-3115	5	1	1email	1email	NUM
hassl-3115	5	2	:	:	PUNCT
hassl-3115	5	3	sigit.handoyo@uii.ac.id	sigit.handoyo@uii.ac.id	PROPN
hassl-3115	5	4	2email	2email	NUM
hassl-3115	5	5	:	:	PUNCT
hassl-3115	5	6	ayuseptiana1409@gmail.com	ayuseptiana1409@gmail.com	X
hassl-3115	6	1	(	(	PUNCT
hassl-3115	6	2	+	+	X
hassl-3115	6	3	corresponding	correspond	VERB
hassl-3115	6	4	author	author	NOUN
hassl-3115	6	5	)	)	PUNCT
hassl-3115	6	6	abstract	abstract	ADJ
hassl-3115	6	7	article	article	NOUN
hassl-3115	6	8	history	history	NOUN
hassl-3115	6	9	received	receive	VERB
hassl-3115	6	10	:	:	PUNCT
hassl-3115	6	11	6	6	NUM
hassl-3115	6	12	june	june	PROPN
hassl-3115	6	13	2022	2022	NUM
hassl-3115	6	14	revised	revise	VERB
hassl-3115	6	15	:	:	PUNCT
hassl-3115	6	16	8	8	NUM
hassl-3115	6	17	august	august	PROPN
hassl-3115	6	18	2022	2022	NUM
hassl-3115	6	19	accepted	accept	VERB
hassl-3115	6	20	:	:	PUNCT
hassl-3115	6	21	22	22	NUM
hassl-3115	6	22	august	august	PROPN
hassl-3115	6	23	2022	2022	NUM
hassl-3115	6	24	published	publish	VERB
hassl-3115	6	25	:	:	PUNCT
hassl-3115	6	26	5	5	NUM
hassl-3115	6	27	september	september	PROPN
hassl-3115	6	28	2022	2022	NUM
hassl-3115	6	29	keywords	keyword	NOUN
hassl-3115	6	30	audit	audit	VERB
hassl-3115	6	31	quality	quality	NOUN
hassl-3115	6	32	audit	audit	NOUN
hassl-3115	6	33	tenure	tenure	NOUN
hassl-3115	6	34	auditor	auditor	NOUN
hassl-3115	6	35	specialization	specialization	NOUN
hassl-3115	6	36	company	company	NOUN
hassl-3115	6	37	size	size	NOUN
hassl-3115	6	38	time	time	NOUN
hassl-3115	6	39	budget	budget	NOUN
hassl-3115	6	40	pressure	pressure	NOUN
hassl-3115	6	41	.	.	PUNCT
hassl-3115	6	42	.	.	PUNCT
hassl-3115	7	1	improved	improved	ADJ
hassl-3115	7	2	audit	audit	NOUN
hassl-3115	7	3	quality	quality	NOUN
hassl-3115	7	4	is	be	AUX
hassl-3115	7	5	needed	need	VERB
hassl-3115	7	6	to	to	PART
hassl-3115	7	7	increase	increase	VERB
hassl-3115	7	8	investor	investor	NOUN
hassl-3115	7	9	’s	’s	PART
hassl-3115	7	10	confidence	confidence	NOUN
hassl-3115	7	11	in	in	ADP
hassl-3115	7	12	a	a	DET
hassl-3115	7	13	company	company	NOUN
hassl-3115	7	14	's	's	PART
hassl-3115	7	15	financial	financial	ADJ
hassl-3115	7	16	statements	statement	NOUN
hassl-3115	7	17	.	.	PUNCT
hassl-3115	8	1	competence	competence	NOUN
hassl-3115	8	2	and	and	CCONJ
hassl-3115	8	3	independence	independence	NOUN
hassl-3115	8	4	are	be	AUX
hassl-3115	8	5	requirements	requirement	NOUN
hassl-3115	8	6	to	to	PART
hassl-3115	8	7	produce	produce	VERB
hassl-3115	8	8	a	a	DET
hassl-3115	8	9	quality	quality	NOUN
hassl-3115	8	10	audit	audit	NOUN
hassl-3115	8	11	.	.	PUNCT
hassl-3115	9	1	this	this	DET
hassl-3115	9	2	study	study	NOUN
hassl-3115	9	3	is	be	AUX
hassl-3115	9	4	a	a	DET
hassl-3115	9	5	quantitative	quantitative	ADJ
hassl-3115	9	6	study	study	NOUN
hassl-3115	9	7	that	that	PRON
hassl-3115	9	8	aimed	aim	VERB
hassl-3115	9	9	to	to	PART
hassl-3115	9	10	analyze	analyze	VERB
hassl-3115	9	11	the	the	DET
hassl-3115	9	12	effect	effect	NOUN
hassl-3115	9	13	of	of	ADP
hassl-3115	9	14	audit	audit	NOUN
hassl-3115	9	15	tenure	tenure	NOUN
hassl-3115	9	16	,	,	PUNCT
hassl-3115	9	17	time	time	NOUN
hassl-3115	9	18	budget	budget	NOUN
hassl-3115	9	19	pressure	pressure	NOUN
hassl-3115	9	20	,	,	PUNCT
hassl-3115	9	21	firm	firm	ADJ
hassl-3115	9	22	size	size	NOUN
hassl-3115	9	23	,	,	PUNCT
hassl-3115	9	24	and	and	CCONJ
hassl-3115	9	25	auditor	auditor	NOUN
hassl-3115	9	26	specialization	specialization	NOUN
hassl-3115	9	27	on	on	ADP
hassl-3115	9	28	audit	audit	NOUN
hassl-3115	9	29	quality	quality	NOUN
hassl-3115	9	30	.	.	PUNCT
hassl-3115	10	1	the	the	DET
hassl-3115	10	2	population	population	NOUN
hassl-3115	10	3	and	and	CCONJ
hassl-3115	10	4	data	datum	NOUN
hassl-3115	10	5	in	in	ADP
hassl-3115	10	6	this	this	DET
hassl-3115	10	7	study	study	NOUN
hassl-3115	10	8	comprised	comprise	VERB
hassl-3115	10	9	banking	banking	NOUN
hassl-3115	10	10	companies	company	NOUN
hassl-3115	10	11	listed	list	VERB
hassl-3115	10	12	in	in	ADP
hassl-3115	10	13	the	the	DET
hassl-3115	10	14	indonesia	indonesia	PROPN
hassl-3115	10	15	stock	stock	PROPN
hassl-3115	10	16	exchange	exchange	PROPN
hassl-3115	10	17	(	(	PUNCT
hassl-3115	10	18	idx	idx	PROPN
hassl-3115	10	19	)	)	PUNCT
hassl-3115	10	20	in	in	ADP
hassl-3115	10	21	2015	2015	NUM
hassl-3115	10	22	-	-	SYM
hassl-3115	10	23	2019	2019	NUM
hassl-3115	10	24	and	and	CCONJ
hassl-3115	10	25	were	be	AUX
hassl-3115	10	26	obtained	obtain	VERB
hassl-3115	10	27	using	use	VERB
hassl-3115	10	28	the	the	DET
hassl-3115	10	29	purposive	purposive	ADJ
hassl-3115	10	30	sampling	sampling	NOUN
hassl-3115	10	31	method	method	NOUN
hassl-3115	10	32	.	.	PUNCT
hassl-3115	11	1	earnings	earning	NOUN
hassl-3115	11	2	surprise	surprise	NOUN
hassl-3115	11	3	benchmark	benchmark	NOUN
hassl-3115	11	4	was	be	AUX
hassl-3115	11	5	used	use	VERB
hassl-3115	11	6	as	as	ADP
hassl-3115	11	7	a	a	DET
hassl-3115	11	8	measure	measure	NOUN
hassl-3115	11	9	of	of	ADP
hassl-3115	11	10	audit	audit	NOUN
hassl-3115	11	11	quality	quality	NOUN
hassl-3115	11	12	in	in	ADP
hassl-3115	11	13	this	this	DET
hassl-3115	11	14	study	study	NOUN
hassl-3115	11	15	with	with	ADP
hassl-3115	11	16	logistic	logistic	ADJ
hassl-3115	11	17	regression	regression	NOUN
hassl-3115	11	18	analysis	analysis	NOUN
hassl-3115	11	19	method	method	NOUN
hassl-3115	11	20	as	as	ADP
hassl-3115	11	21	the	the	DET
hassl-3115	11	22	analysis	analysis	NOUN
hassl-3115	11	23	method	method	NOUN
hassl-3115	11	24	.	.	PUNCT
hassl-3115	12	1	the	the	DET
hassl-3115	12	2	results	result	NOUN
hassl-3115	12	3	of	of	ADP
hassl-3115	12	4	the	the	DET
hassl-3115	12	5	study	study	NOUN
hassl-3115	12	6	indicated	indicate	VERB
hassl-3115	12	7	that	that	SCONJ
hassl-3115	12	8	audit	audit	NOUN
hassl-3115	12	9	tenure	tenure	NOUN
hassl-3115	12	10	and	and	CCONJ
hassl-3115	12	11	time	time	NOUN
hassl-3115	12	12	budget	budget	NOUN
hassl-3115	12	13	pressure	pressure	NOUN
hassl-3115	12	14	did	do	AUX
hassl-3115	12	15	not	not	PART
hassl-3115	12	16	provide	provide	VERB
hassl-3115	12	17	an	an	DET
hassl-3115	12	18	increase	increase	NOUN
hassl-3115	12	19	in	in	ADP
hassl-3115	12	20	audit	audit	NOUN
hassl-3115	12	21	quality	quality	NOUN
hassl-3115	12	22	.	.	PUNCT
hassl-3115	13	1	while	while	SCONJ
hassl-3115	13	2	the	the	DET
hassl-3115	13	3	size	size	NOUN
hassl-3115	13	4	of	of	ADP
hassl-3115	13	5	the	the	DET
hassl-3115	13	6	company	company	NOUN
hassl-3115	13	7	had	have	VERB
hassl-3115	13	8	an	an	DET
hassl-3115	13	9	effect	effect	NOUN
hassl-3115	13	10	on	on	ADP
hassl-3115	13	11	the	the	DET
hassl-3115	13	12	decline	decline	NOUN
hassl-3115	13	13	in	in	ADP
hassl-3115	13	14	audit	audit	NOUN
hassl-3115	13	15	quality	quality	NOUN
hassl-3115	13	16	significantly	significantly	ADV
hassl-3115	13	17	,	,	PUNCT
hassl-3115	13	18	the	the	DET
hassl-3115	13	19	auditor	auditor	NOUN
hassl-3115	13	20	specialization	specialization	NOUN
hassl-3115	13	21	greatly	greatly	ADV
hassl-3115	13	22	improved	improve	VERB
hassl-3115	13	23	audit	audit	NOUN
hassl-3115	13	24	quality	quality	NOUN
hassl-3115	13	25	.	.	PUNCT
hassl-3115	14	1	the	the	DET
hassl-3115	14	2	implication	implication	NOUN
hassl-3115	14	3	of	of	ADP
hassl-3115	14	4	this	this	DET
hassl-3115	14	5	research	research	NOUN
hassl-3115	14	6	proves	prove	VERB
hassl-3115	14	7	that	that	SCONJ
hassl-3115	14	8	to	to	PART
hassl-3115	14	9	maintain	maintain	VERB
hassl-3115	14	10	audit	audit	NOUN
hassl-3115	14	11	quality	quality	NOUN
hassl-3115	14	12	,	,	PUNCT
hassl-3115	14	13	auditors	auditor	NOUN
hassl-3115	14	14	must	must	AUX
hassl-3115	14	15	always	always	ADV
hassl-3115	14	16	maintain	maintain	VERB
hassl-3115	14	17	and	and	CCONJ
hassl-3115	14	18	improve	improve	VERB
hassl-3115	14	19	their	their	PRON
hassl-3115	14	20	professional	professional	ADJ
hassl-3115	14	21	qualifications	qualification	NOUN
hassl-3115	14	22	and	and	CCONJ
hassl-3115	14	23	plan	plan	VERB
hassl-3115	14	24	more	more	ADJ
hassl-3115	14	25	mature	mature	ADJ
hassl-3115	14	26	audits	audits	NOUN
hassl-3115	14	27	on	on	ADP
hassl-3115	14	28	audit	audit	NOUN
hassl-3115	14	29	work	work	NOUN
hassl-3115	14	30	in	in	ADP
hassl-3115	14	31	larger	large	ADJ
hassl-3115	14	32	companies	company	NOUN
hassl-3115	14	33	.	.	PUNCT
hassl-3115	15	1	contribution	contribution	NOUN
hassl-3115	15	2	/	/	SYM
hassl-3115	15	3	originality	originality	NOUN
hassl-3115	15	4	:	:	PUNCT
hassl-3115	15	5	this	this	DET
hassl-3115	15	6	study	study	NOUN
hassl-3115	15	7	answers	answer	VERB
hassl-3115	15	8	the	the	DET
hassl-3115	15	9	question	question	NOUN
hassl-3115	15	10	that	that	SCONJ
hassl-3115	15	11	regulations	regulation	NOUN
hassl-3115	15	12	and	and	CCONJ
hassl-3115	15	13	technological	technological	ADJ
hassl-3115	15	14	advances	advance	NOUN
hassl-3115	15	15	will	will	AUX
hassl-3115	15	16	not	not	PART
hassl-3115	15	17	decrease	decrease	VERB
hassl-3115	15	18	or	or	CCONJ
hassl-3115	15	19	increase	increase	VERB
hassl-3115	15	20	audit	audit	NOUN
hassl-3115	15	21	quality	quality	NOUN
hassl-3115	15	22	.	.	PUNCT
hassl-3115	16	1	however	however	ADV
hassl-3115	16	2	,	,	PUNCT
hassl-3115	16	3	the	the	DET
hassl-3115	16	4	size	size	NOUN
hassl-3115	16	5	of	of	ADP
hassl-3115	16	6	the	the	DET
hassl-3115	16	7	client	client	NOUN
hassl-3115	16	8	company	company	NOUN
hassl-3115	16	9	and	and	CCONJ
hassl-3115	16	10	the	the	DET
hassl-3115	16	11	specialization	specialization	NOUN
hassl-3115	16	12	of	of	ADP
hassl-3115	16	13	auditors	auditor	NOUN
hassl-3115	16	14	is	be	AUX
hassl-3115	16	15	a	a	DET
hassl-3115	16	16	very	very	ADV
hassl-3115	16	17	important	important	ADJ
hassl-3115	16	18	issue	issue	NOUN
hassl-3115	16	19	to	to	PART
hassl-3115	16	20	be	be	AUX
hassl-3115	16	21	considered	consider	VERB
hassl-3115	16	22	and	and	CCONJ
hassl-3115	16	23	a	a	DET
hassl-3115	16	24	factor	factor	NOUN
hassl-3115	16	25	that	that	PRON
hassl-3115	16	26	will	will	AUX
hassl-3115	16	27	continue	continue	VERB
hassl-3115	16	28	to	to	PART
hassl-3115	16	29	affect	affect	VERB
hassl-3115	16	30	audit	audit	NOUN
hassl-3115	16	31	quality	quality	NOUN
hassl-3115	16	32	.	.	PUNCT
hassl-3115	17	1	1	1	X
hassl-3115	17	2	.	.	X
hassl-3115	17	3	research	research	NOUN
hassl-3115	17	4	background	background	NOUN
hassl-3115	17	5	a	a	DET
hassl-3115	17	6	company	company	NOUN
hassl-3115	17	7	's	's	PART
hassl-3115	17	8	financial	financial	ADJ
hassl-3115	17	9	statements	statement	NOUN
hassl-3115	17	10	are	be	AUX
hassl-3115	17	11	prepared	prepare	VERB
hassl-3115	17	12	with	with	ADP
hassl-3115	17	13	the	the	DET
hassl-3115	17	14	aim	aim	NOUN
hassl-3115	17	15	of	of	ADP
hassl-3115	17	16	conveying	convey	VERB
hassl-3115	17	17	information	information	NOUN
hassl-3115	17	18	related	relate	VERB
hassl-3115	17	19	to	to	ADP
hassl-3115	17	20	the	the	DET
hassl-3115	17	21	company	company	NOUN
hassl-3115	17	22	's	's	PART
hassl-3115	17	23	performance	performance	NOUN
hassl-3115	17	24	and	and	CCONJ
hassl-3115	17	25	financial	financial	ADJ
hassl-3115	17	26	position	position	NOUN
hassl-3115	17	27	and	and	CCONJ
hassl-3115	17	28	cash	cash	NOUN
hassl-3115	17	29	flows	flow	NOUN
hassl-3115	17	30	,	,	PUNCT
hassl-3115	17	31	which	which	PRON
hassl-3115	17	32	can	can	AUX
hassl-3115	17	33	be	be	AUX
hassl-3115	17	34	used	use	VERB
hassl-3115	17	35	as	as	ADP
hassl-3115	17	36	a	a	DET
hassl-3115	17	37	benchmark	benchmark	NOUN
hassl-3115	17	38	in	in	ADP
hassl-3115	17	39	making	make	VERB
hassl-3115	17	40	economic	economic	ADJ
hassl-3115	17	41	decisions	decision	NOUN
hassl-3115	17	42	for	for	ADP
hassl-3115	17	43	users	user	NOUN
hassl-3115	17	44	both	both	CCONJ
hassl-3115	17	45	internal	internal	ADJ
hassl-3115	17	46	and	and	CCONJ
hassl-3115	17	47	external	external	ADJ
hassl-3115	17	48	to	to	ADP
hassl-3115	17	49	the	the	DET
hassl-3115	17	50	company	company	NOUN
hassl-3115	17	51	.	.	PUNCT
hassl-3115	18	1	in	in	ADP
hassl-3115	18	2	the	the	DET
hassl-3115	18	3	preparation	preparation	NOUN
hassl-3115	18	4	of	of	ADP
hassl-3115	18	5	these	these	DET
hassl-3115	18	6	financial	financial	ADJ
hassl-3115	18	7	statements	statement	NOUN
hassl-3115	18	8	,	,	PUNCT
hassl-3115	18	9	errors	error	NOUN
hassl-3115	18	10	or	or	CCONJ
hassl-3115	18	11	fraud	fraud	NOUN
hassl-3115	18	12	can	can	AUX
hassl-3115	18	13	not	not	PART
hassl-3115	18	14	be	be	AUX
hassl-3115	18	15	always	always	ADV
hassl-3115	18	16	avoided	avoid	VERB
hassl-3115	18	17	.	.	PUNCT
hassl-3115	19	1	manipulation	manipulation	NOUN
hassl-3115	19	2	in	in	ADP
hassl-3115	19	3	practice	practice	NOUN
hassl-3115	19	4	causing	cause	VERB
hassl-3115	19	5	distortion	distortion	NOUN
hassl-3115	19	6	of	of	ADP
hassl-3115	19	7	the	the	DET
hassl-3115	19	8	quality	quality	NOUN
hassl-3115	19	9	of	of	ADP
hassl-3115	19	10	financial	financial	ADJ
hassl-3115	19	11	statements	statement	NOUN
hassl-3115	19	12	is	be	AUX
hassl-3115	19	13	not	not	PART
hassl-3115	19	14	uncommon	uncommon	ADJ
hassl-3115	19	15	.	.	PUNCT
hassl-3115	20	1	the	the	DET
hassl-3115	20	2	responsibility	responsibility	NOUN
hassl-3115	20	3	for	for	ADP
hassl-3115	20	4	the	the	DET
hassl-3115	20	5	preparation	preparation	NOUN
hassl-3115	20	6	and	and	CCONJ
hassl-3115	20	7	quality	quality	NOUN
hassl-3115	20	8	of	of	ADP
hassl-3115	20	9	financial	financial	ADJ
hassl-3115	20	10	reports	report	NOUN
hassl-3115	20	11	belongs	belong	VERB
hassl-3115	20	12	to	to	ADP
hassl-3115	20	13	company	company	NOUN
hassl-3115	20	14	managers	manager	NOUN
hassl-3115	20	15	and	and	CCONJ
hassl-3115	20	16	those	those	PRON
hassl-3115	20	17	responsible	responsible	ADJ
hassl-3115	20	18	for	for	ADP
hassl-3115	20	19	the	the	DET
hassl-3115	20	20	preparation	preparation	NOUN
hassl-3115	20	21	and	and	CCONJ
hassl-3115	20	22	presentation	presentation	NOUN
hassl-3115	20	23	of	of	ADP
hassl-3115	20	24	financial	financial	ADJ
hassl-3115	20	25	statements	statement	NOUN
hassl-3115	20	26	(	(	PUNCT
hassl-3115	20	27	dimitrijevic	dimitrijevic	ADJ
hassl-3115	20	28	,	,	PUNCT
hassl-3115	20	29	jovkovic	jovkovic	PROPN
hassl-3115	20	30	,	,	PUNCT
hassl-3115	20	31	&	&	CCONJ
hassl-3115	20	32	milutinovic	milutinovic	ADJ
hassl-3115	20	33	,	,	PUNCT
hassl-3115	20	34	2020	2020	NUM
hassl-3115	20	35	)	)	PUNCT
hassl-3115	20	36	.	.	PUNCT
hassl-3115	21	1	manipulation	manipulation	NOUN
hassl-3115	21	2	of	of	ADP
hassl-3115	21	3	information	information	NOUN
hassl-3115	21	4	may	may	AUX
hassl-3115	21	5	occur	occur	VERB
hassl-3115	21	6	due	due	ADP
hassl-3115	21	7	to	to	ADP
hassl-3115	21	8	differences	difference	NOUN
hassl-3115	21	9	in	in	ADP
hassl-3115	21	10	interests	interest	NOUN
hassl-3115	21	11	between	between	ADP
hassl-3115	21	12	management	management	NOUN
hassl-3115	21	13	and	and	CCONJ
hassl-3115	21	14	other	other	ADJ
hassl-3115	21	15	users	user	NOUN
hassl-3115	21	16	of	of	ADP
hassl-3115	21	17	financial	financial	ADJ
hassl-3115	21	18	statements	statement	NOUN
hassl-3115	21	19	,	,	PUNCT
hassl-3115	21	20	causing	cause	VERB
hassl-3115	21	21	agency	agency	NOUN
hassl-3115	21	22	conflicts	conflict	NOUN
hassl-3115	21	23	(	(	PUNCT
hassl-3115	21	24	jensen	jensen	PROPN
hassl-3115	21	25	&	&	CCONJ
hassl-3115	21	26	meckling	meckling	PROPN
hassl-3115	21	27	,	,	PUNCT
hassl-3115	21	28	1976	1976	NUM
hassl-3115	21	29	)	)	PUNCT
hassl-3115	21	30	.	.	PUNCT
hassl-3115	22	1	therefore	therefore	ADV
hassl-3115	22	2	,	,	PUNCT
hassl-3115	22	3	it	it	PRON
hassl-3115	22	4	is	be	AUX
hassl-3115	22	5	necessary	necessary	ADJ
hassl-3115	22	6	to	to	PART
hassl-3115	22	7	have	have	VERB
hassl-3115	22	8	a	a	DET
hassl-3115	22	9	third	third	ADJ
hassl-3115	22	10	party	party	NOUN
hassl-3115	22	11	from	from	ADP
hassl-3115	22	12	outside	outside	ADP
hassl-3115	22	13	the	the	DET
hassl-3115	22	14	company	company	NOUN
hassl-3115	22	15	,	,	PUNCT
hassl-3115	22	16	namely	namely	ADV
hassl-3115	22	17	a	a	DET
hassl-3115	22	18	public	public	ADJ
hassl-3115	22	19	accountant	accountant	NOUN
hassl-3115	22	20	(	(	PUNCT
hassl-3115	22	21	auditor	auditor	NOUN
hassl-3115	22	22	)	)	PUNCT
hassl-3115	22	23	as	as	ADP
hassl-3115	22	24	an	an	DET
hassl-3115	22	25	independent	independent	ADJ
hassl-3115	22	26	party	party	NOUN
hassl-3115	22	27	,	,	PUNCT
hassl-3115	22	28	who	who	PRON
hassl-3115	22	29	has	have	VERB
hassl-3115	22	30	a	a	DET
hassl-3115	22	31	higher	high	ADJ
hassl-3115	22	32	competence	competence	NOUN
hassl-3115	22	33	in	in	ADP
hassl-3115	22	34	carrying	carry	VERB
hassl-3115	22	35	out	out	ADP
hassl-3115	22	36	tasks	task	NOUN
hassl-3115	22	37	in	in	ADP
hassl-3115	22	38	the	the	DET
hassl-3115	22	39	form	form	NOUN
hassl-3115	22	40	of	of	ADP
hassl-3115	22	41	auditing	audit	VERB
hassl-3115	22	42	financial	financial	ADJ
hassl-3115	22	43	statements	statement	NOUN
hassl-3115	22	44	.	.	PUNCT
hassl-3115	23	1	the	the	DET
hassl-3115	23	2	quality	quality	NOUN
hassl-3115	23	3	of	of	ADP
hassl-3115	23	4	the	the	DET
hassl-3115	23	5	auditor	auditor	NOUN
hassl-3115	23	6	is	be	AUX
hassl-3115	23	7	very	very	ADV
hassl-3115	23	8	important	important	ADJ
hassl-3115	23	9	to	to	PART
hassl-3115	23	10	note	note	VERB
hassl-3115	23	11	because	because	SCONJ
hassl-3115	23	12	it	it	PRON
hassl-3115	23	13	affects	affect	VERB
hassl-3115	23	14	the	the	DET
hassl-3115	23	15	quality	quality	NOUN
hassl-3115	23	16	of	of	ADP
hassl-3115	23	17	the	the	DET
hassl-3115	23	18	results	result	NOUN
hassl-3115	23	19	of	of	ADP
hassl-3115	23	20	the	the	DET
hassl-3115	23	21	audit	audit	NOUN
hassl-3115	23	22	conducted	conduct	VERB
hassl-3115	23	23	.	.	PUNCT
hassl-3115	24	1	the	the	DET
hassl-3115	24	2	quality	quality	NOUN
hassl-3115	24	3	of	of	ADP
hassl-3115	24	4	the	the	DET
hassl-3115	24	5	audit	audit	NOUN
hassl-3115	24	6	results	result	VERB
hassl-3115	24	7	humanities	humanity	NOUN
hassl-3115	24	8	and	and	CCONJ
hassl-3115	24	9	social	social	ADJ
hassl-3115	24	10	sciences	science	NOUN
hassl-3115	24	11	letters	letter	NOUN
hassl-3115	24	12	2022	2022	NUM
hassl-3115	24	13	vol	vol	NOUN
hassl-3115	24	14	.	.	PROPN
hassl-3115	25	1	10	10	NUM
hassl-3115	25	2	,	,	PUNCT
hassl-3115	25	3	no	no	INTJ
hassl-3115	25	4	.	.	NOUN
hassl-3115	25	5	4	4	NUM
hassl-3115	25	6	,	,	PUNCT
hassl-3115	25	7	pp	pp	ADJ
hassl-3115	25	8	.	.	PUNCT
hassl-3115	26	1	463	463	NUM
hassl-3115	26	2	-	-	SYM
hassl-3115	26	3	481	481	NUM
hassl-3115	26	4	.	.	PUNCT
hassl-3115	27	1	issn(e	issn(e	PROPN
hassl-3115	27	2	):	):	PUNCT
hassl-3115	27	3	2312	2312	NUM
hassl-3115	27	4	-	-	SYM
hassl-3115	27	5	4318	4318	NUM
hassl-3115	27	6	issn(p	issn(p	NUM
hassl-3115	27	7	):	):	PUNCT
hassl-3115	27	8	2312	2312	NUM
hassl-3115	27	9	-	-	SYM
hassl-3115	27	10	5659	5659	NUM
hassl-3115	27	11	doi	doi	NOUN
hassl-3115	27	12	:	:	PUNCT
hassl-3115	27	13	10.18488/73.v10i4.3115	10.18488/73.v10i4.3115	PROPN
hassl-3115	27	14	©	©	PROPN
hassl-3115	27	15	2022	2022	NUM
hassl-3115	27	16	conscientia	conscientia	PROPN
hassl-3115	27	17	beam	beam	PROPN
hassl-3115	27	18	.	.	PUNCT
hassl-3115	28	1	all	all	DET
hassl-3115	28	2	rights	right	NOUN
hassl-3115	28	3	reserved	reserve	VERB
hassl-3115	28	4	.	.	PUNCT
hassl-3115	29	1	https://orcid.org/0000-0001-6591-7360	https://orcid.org/0000-0001-6591-7360	PROPN
hassl-3115	29	2	https://orcid.org/0000-0002-8758-3063	https://orcid.org/0000-0002-8758-3063	PROPN
hassl-3115	29	3	mailto:sigit.handoyo@uii.ac.id	mailto:sigit.handoyo@uii.ac.id	PROPN
hassl-3115	29	4	mailto:ayuseptiana1409@gmail.com	mailto:ayuseptiana1409@gmail.com	PROPN
hassl-3115	29	5	https://www.doi.org/10.18488/73.v10i4.3115	https://www.doi.org/10.18488/73.v10i4.3115	PROPN
hassl-3115	29	6	humanities	humanity	NOUN
hassl-3115	29	7	and	and	CCONJ
hassl-3115	29	8	social	social	ADJ
hassl-3115	29	9	sciences	science	NOUN
hassl-3115	29	10	letters	letter	NOUN
hassl-3115	29	11	,	,	PUNCT
hassl-3115	29	12	2022	2022	NUM
hassl-3115	29	13	,	,	PUNCT
hassl-3115	29	14	10(4	10(4	NUM
hassl-3115	29	15	):	):	PUNCT
hassl-3115	29	16	463	463	NUM
hassl-3115	29	17	-	-	SYM
hassl-3115	29	18	481	481	NUM
hassl-3115	29	19	464	464	NUM
hassl-3115	29	20	©	©	ADP
hassl-3115	29	21	2022	2022	NUM
hassl-3115	29	22	conscientia	conscientia	PROPN
hassl-3115	29	23	beam	beam	PROPN
hassl-3115	29	24	.	.	PUNCT
hassl-3115	30	1	all	all	DET
hassl-3115	30	2	rights	right	NOUN
hassl-3115	30	3	reserved	reserve	VERB
hassl-3115	30	4	.	.	PUNCT
hassl-3115	31	1	will	will	AUX
hassl-3115	31	2	increase	increase	VERB
hassl-3115	31	3	the	the	DET
hassl-3115	31	4	credibility	credibility	NOUN
hassl-3115	31	5	of	of	ADP
hassl-3115	31	6	the	the	DET
hassl-3115	31	7	financial	financial	ADJ
hassl-3115	31	8	statements	statement	NOUN
hassl-3115	31	9	so	so	SCONJ
hassl-3115	31	10	as	as	SCONJ
hassl-3115	31	11	to	to	PART
hassl-3115	31	12	minimize	minimize	VERB
hassl-3115	31	13	the	the	DET
hassl-3115	31	14	risk	risk	NOUN
hassl-3115	31	15	of	of	ADP
hassl-3115	31	16	information	information	NOUN
hassl-3115	31	17	gaps	gap	NOUN
hassl-3115	31	18	for	for	ADP
hassl-3115	31	19	users	user	NOUN
hassl-3115	31	20	,	,	PUNCT
hassl-3115	31	21	especially	especially	ADV
hassl-3115	31	22	investors	investor	NOUN
hassl-3115	31	23	(	(	PUNCT
hassl-3115	31	24	mgbame	mgbame	NOUN
hassl-3115	31	25	,	,	PUNCT
hassl-3115	31	26	eragbhe	eragbhe	NOUN
hassl-3115	31	27	,	,	PUNCT
hassl-3115	31	28	&	&	CCONJ
hassl-3115	31	29	osazuwa	osazuwa	ADJ
hassl-3115	31	30	,	,	PUNCT
hassl-3115	31	31	2012	2012	NUM
hassl-3115	31	32	)	)	PUNCT
hassl-3115	31	33	.	.	PUNCT
hassl-3115	32	1	according	accord	VERB
hassl-3115	32	2	to	to	ADP
hassl-3115	32	3	deangelo	deangelo	PROPN
hassl-3115	32	4	(	(	PUNCT
hassl-3115	32	5	1981	1981	NUM
hassl-3115	32	6	)	)	PUNCT
hassl-3115	32	7	,	,	PUNCT
hassl-3115	32	8	audit	audit	NOUN
hassl-3115	32	9	quality	quality	NOUN
hassl-3115	32	10	is	be	AUX
hassl-3115	32	11	defined	define	VERB
hassl-3115	32	12	as	as	ADP
hassl-3115	32	13	the	the	DET
hassl-3115	32	14	possibility	possibility	NOUN
hassl-3115	32	15	of	of	ADP
hassl-3115	32	16	the	the	DET
hassl-3115	32	17	auditor	auditor	NOUN
hassl-3115	32	18	detecting	detect	VERB
hassl-3115	32	19	and	and	CCONJ
hassl-3115	32	20	reporting	report	VERB
hassl-3115	32	21	errors	error	NOUN
hassl-3115	32	22	in	in	ADP
hassl-3115	32	23	the	the	DET
hassl-3115	32	24	client	client	NOUN
hassl-3115	32	25	company	company	NOUN
hassl-3115	32	26	's	's	PART
hassl-3115	32	27	financial	financial	ADJ
hassl-3115	32	28	statements	statement	NOUN
hassl-3115	32	29	.	.	PUNCT
hassl-3115	33	1	this	this	DET
hassl-3115	33	2	definition	definition	NOUN
hassl-3115	33	3	contains	contain	VERB
hassl-3115	33	4	important	important	ADJ
hassl-3115	33	5	points	point	NOUN
hassl-3115	33	6	regarding	regard	VERB
hassl-3115	33	7	the	the	DET
hassl-3115	33	8	audit	audit	NOUN
hassl-3115	33	9	that	that	PRON
hassl-3115	33	10	must	must	AUX
hassl-3115	33	11	be	be	AUX
hassl-3115	33	12	carried	carry	VERB
hassl-3115	33	13	out	out	ADP
hassl-3115	33	14	by	by	ADP
hassl-3115	33	15	an	an	DET
hassl-3115	33	16	independent	independent	ADJ
hassl-3115	33	17	and	and	CCONJ
hassl-3115	33	18	competent	competent	ADJ
hassl-3115	33	19	auditor	auditor	NOUN
hassl-3115	33	20	in	in	ADP
hassl-3115	33	21	order	order	NOUN
hassl-3115	33	22	to	to	PART
hassl-3115	33	23	produce	produce	VERB
hassl-3115	33	24	a	a	DET
hassl-3115	33	25	high	high	ADJ
hassl-3115	33	26	-	-	PUNCT
hassl-3115	33	27	quality	quality	NOUN
hassl-3115	33	28	audit	audit	NOUN
hassl-3115	33	29	.	.	PUNCT
hassl-3115	34	1	in	in	ADP
hassl-3115	34	2	this	this	DET
hassl-3115	34	3	case	case	NOUN
hassl-3115	34	4	,	,	PUNCT
hassl-3115	34	5	competence	competence	NOUN
hassl-3115	34	6	relates	relate	VERB
hassl-3115	34	7	to	to	ADP
hassl-3115	34	8	auditors	auditor	NOUN
hassl-3115	34	9	being	be	AUX
hassl-3115	34	10	able	able	ADJ
hassl-3115	34	11	to	to	PART
hassl-3115	34	12	find	find	VERB
hassl-3115	34	13	misstatements	misstatement	NOUN
hassl-3115	34	14	in	in	ADP
hassl-3115	34	15	financial	financial	ADJ
hassl-3115	34	16	statements	statement	NOUN
hassl-3115	34	17	,	,	PUNCT
hassl-3115	34	18	while	while	SCONJ
hassl-3115	34	19	independence	independence	NOUN
hassl-3115	34	20	relates	relate	VERB
hassl-3115	34	21	to	to	ADP
hassl-3115	34	22	auditors	auditor	NOUN
hassl-3115	34	23	daring	dare	VERB
hassl-3115	34	24	to	to	PART
hassl-3115	34	25	report	report	VERB
hassl-3115	34	26	misstatements	misstatement	NOUN
hassl-3115	34	27	in	in	ADP
hassl-3115	34	28	financial	financial	ADJ
hassl-3115	34	29	statements	statement	NOUN
hassl-3115	34	30	(	(	PUNCT
hassl-3115	34	31	panjaitan	panjaitan	ADJ
hassl-3115	34	32	,	,	PUNCT
hassl-3115	34	33	2014	2014	NUM
hassl-3115	34	34	)	)	PUNCT
hassl-3115	34	35	.	.	PUNCT
hassl-3115	35	1	high	high	ADJ
hassl-3115	35	2	audit	audit	NOUN
hassl-3115	35	3	quality	quality	NOUN
hassl-3115	35	4	can	can	AUX
hassl-3115	35	5	also	also	ADV
hassl-3115	35	6	act	act	VERB
hassl-3115	35	7	as	as	ADP
hassl-3115	35	8	a	a	DET
hassl-3115	35	9	deterrent	deterrent	NOUN
hassl-3115	35	10	to	to	PART
hassl-3115	35	11	effective	effective	ADJ
hassl-3115	35	12	earnings	earning	NOUN
hassl-3115	35	13	management	management	NOUN
hassl-3115	35	14	practices	practice	NOUN
hassl-3115	35	15	because	because	SCONJ
hassl-3115	35	16	financial	financial	ADJ
hassl-3115	35	17	statements	statement	NOUN
hassl-3115	35	18	reflect	reflect	VERB
hassl-3115	35	19	management	management	NOUN
hassl-3115	35	20	's	's	PART
hassl-3115	35	21	reputation	reputation	NOUN
hassl-3115	35	22	(	(	PUNCT
hassl-3115	35	23	handoyo	handoyo	PROPN
hassl-3115	35	24	&	&	CCONJ
hassl-3115	35	25	agustianingrum	agustianingrum	NOUN
hassl-3115	35	26	,	,	PUNCT
hassl-3115	35	27	2017	2017	NUM
hassl-3115	35	28	)	)	PUNCT
hassl-3115	35	29	.	.	PUNCT
hassl-3115	36	1	to	to	PART
hassl-3115	36	2	maintain	maintain	VERB
hassl-3115	36	3	audit	audit	NOUN
hassl-3115	36	4	quality	quality	NOUN
hassl-3115	36	5	,	,	PUNCT
hassl-3115	36	6	auditors	auditor	NOUN
hassl-3115	36	7	must	must	AUX
hassl-3115	36	8	comply	comply	VERB
hassl-3115	36	9	with	with	ADP
hassl-3115	36	10	the	the	DET
hassl-3115	36	11	rules	rule	NOUN
hassl-3115	36	12	contained	contain	VERB
hassl-3115	36	13	in	in	ADP
hassl-3115	36	14	the	the	DET
hassl-3115	36	15	professional	professional	ADJ
hassl-3115	36	16	standards	standard	NOUN
hassl-3115	36	17	of	of	ADP
hassl-3115	36	18	public	public	ADJ
hassl-3115	36	19	accountants	accountant	NOUN
hassl-3115	36	20	determined	determine	VERB
hassl-3115	36	21	by	by	ADP
hassl-3115	36	22	the	the	DET
hassl-3115	36	23	indonesian	indonesian	PROPN
hassl-3115	36	24	institute	institute	PROPN
hassl-3115	36	25	of	of	ADP
hassl-3115	36	26	certified	certify	VERB
hassl-3115	36	27	public	public	ADJ
hassl-3115	36	28	accountants	accountant	NOUN
hassl-3115	36	29	.	.	PUNCT
hassl-3115	37	1	the	the	DET
hassl-3115	37	2	long	long	ADV
hassl-3115	37	3	-	-	PUNCT
hassl-3115	37	4	standing	stand	VERB
hassl-3115	37	5	relationship	relationship	NOUN
hassl-3115	37	6	between	between	ADP
hassl-3115	37	7	auditors	auditor	NOUN
hassl-3115	37	8	and	and	CCONJ
hassl-3115	37	9	clients	client	NOUN
hassl-3115	37	10	can	can	AUX
hassl-3115	37	11	lead	lead	VERB
hassl-3115	37	12	to	to	ADP
hassl-3115	37	13	closeness	closeness	NOUN
hassl-3115	37	14	between	between	ADP
hassl-3115	37	15	them	they	PRON
hassl-3115	37	16	.	.	PUNCT
hassl-3115	38	1	it	it	PRON
hassl-3115	38	2	is	be	AUX
hassl-3115	38	3	not	not	PART
hassl-3115	38	4	good	good	ADJ
hassl-3115	38	5	if	if	SCONJ
hassl-3115	38	6	it	it	PRON
hassl-3115	38	7	happens	happen	VERB
hassl-3115	38	8	because	because	SCONJ
hassl-3115	38	9	it	it	PRON
hassl-3115	38	10	can	can	AUX
hassl-3115	38	11	affect	affect	VERB
hassl-3115	38	12	the	the	DET
hassl-3115	38	13	independence	independence	NOUN
hassl-3115	38	14	of	of	ADP
hassl-3115	38	15	the	the	DET
hassl-3115	38	16	auditor	auditor	NOUN
hassl-3115	38	17	in	in	ADP
hassl-3115	38	18	carrying	carry	VERB
hassl-3115	38	19	out	out	ADP
hassl-3115	38	20	his	his	PRON
hassl-3115	38	21	duties	duty	NOUN
hassl-3115	38	22	,	,	PUNCT
hassl-3115	38	23	namely	namely	ADV
hassl-3115	38	24	examining	examine	VERB
hassl-3115	38	25	the	the	DET
hassl-3115	38	26	client	client	NOUN
hassl-3115	38	27	's	's	PART
hassl-3115	38	28	financial	financial	ADJ
hassl-3115	38	29	statements	statement	NOUN
hassl-3115	38	30	by	by	ADP
hassl-3115	38	31	detecting	detect	VERB
hassl-3115	38	32	and	and	CCONJ
hassl-3115	38	33	disclosing	disclose	VERB
hassl-3115	38	34	misstatements	misstatement	NOUN
hassl-3115	38	35	in	in	ADP
hassl-3115	38	36	them	they	PRON
hassl-3115	38	37	.	.	PUNCT
hassl-3115	39	1	so	so	ADV
hassl-3115	39	2	that	that	SCONJ
hassl-3115	39	3	the	the	DET
hassl-3115	39	4	close	close	ADJ
hassl-3115	39	5	relationship	relationship	NOUN
hassl-3115	39	6	can	can	AUX
hassl-3115	39	7	affect	affect	VERB
hassl-3115	39	8	the	the	DET
hassl-3115	39	9	resulting	result	VERB
hassl-3115	39	10	reduced	reduce	VERB
hassl-3115	39	11	audit	audit	NOUN
hassl-3115	39	12	quality	quality	NOUN
hassl-3115	39	13	due	due	ADP
hassl-3115	39	14	to	to	ADP
hassl-3115	39	15	the	the	DET
hassl-3115	39	16	decreasing	decrease	VERB
hassl-3115	39	17	level	level	NOUN
hassl-3115	39	18	of	of	ADP
hassl-3115	39	19	independence	independence	NOUN
hassl-3115	39	20	and	and	CCONJ
hassl-3115	39	21	auditor	auditor	NOUN
hassl-3115	39	22	objectivity	objectivity	NOUN
hassl-3115	39	23	(	(	PUNCT
hassl-3115	39	24	althuneibat	althuneibat	PROPN
hassl-3115	39	25	,	,	PUNCT
hassl-3115	39	26	al	al	PROPN
hassl-3115	39	27	issa	issa	PROPN
hassl-3115	39	28	,	,	PUNCT
hassl-3115	39	29	&	&	CCONJ
hassl-3115	39	30	ata	ata	PROPN
hassl-3115	39	31	baker	baker	PROPN
hassl-3115	39	32	,	,	PUNCT
hassl-3115	39	33	2011	2011	NUM
hassl-3115	39	34	;	;	PUNCT
hassl-3115	39	35	buntara	buntara	PROPN
hassl-3115	39	36	&	&	CCONJ
hassl-3115	39	37	adhariani	adhariani	PROPN
hassl-3115	39	38	,	,	PUNCT
hassl-3115	39	39	2019	2019	NUM
hassl-3115	39	40	;	;	PUNCT
hassl-3115	39	41	primadita	primadita	PROPN
hassl-3115	39	42	,	,	PUNCT
hassl-3115	39	43	fitriany	fitriany	ADJ
hassl-3115	39	44	,	,	PUNCT
hassl-3115	39	45	&	&	CCONJ
hassl-3115	39	46	kiantara	kiantara	PROPN
hassl-3115	39	47	,	,	PUNCT
hassl-3115	39	48	2021	2021	NUM
hassl-3115	39	49	)	)	PUNCT
hassl-3115	39	50	.	.	PUNCT
hassl-3115	40	1	in	in	ADP
hassl-3115	40	2	line	line	NOUN
hassl-3115	40	3	with	with	ADP
hassl-3115	40	4	that	that	PRON
hassl-3115	40	5	,	,	PUNCT
hassl-3115	40	6	carey	carey	NOUN
hassl-3115	40	7	and	and	CCONJ
hassl-3115	40	8	simnett	simnett	NOUN
hassl-3115	40	9	(	(	PUNCT
hassl-3115	40	10	2006	2006	NUM
hassl-3115	40	11	)	)	PUNCT
hassl-3115	40	12	argued	argue	VERB
hassl-3115	40	13	that	that	SCONJ
hassl-3115	40	14	the	the	DET
hassl-3115	40	15	engagement	engagement	NOUN
hassl-3115	40	16	period	period	NOUN
hassl-3115	40	17	between	between	ADP
hassl-3115	40	18	the	the	DET
hassl-3115	40	19	auditor	auditor	NOUN
hassl-3115	40	20	and	and	CCONJ
hassl-3115	40	21	the	the	DET
hassl-3115	40	22	client	client	NOUN
hassl-3115	40	23	is	be	AUX
hassl-3115	40	24	proven	prove	VERB
hassl-3115	40	25	to	to	PART
hassl-3115	40	26	have	have	VERB
hassl-3115	40	27	a	a	DET
hassl-3115	40	28	negative	negative	ADJ
hassl-3115	40	29	relationship	relationship	NOUN
hassl-3115	40	30	to	to	PART
hassl-3115	40	31	audit	audit	VERB
hassl-3115	40	32	quality	quality	NOUN
hassl-3115	40	33	where	where	SCONJ
hassl-3115	40	34	the	the	DET
hassl-3115	40	35	longer	long	ADJ
hassl-3115	40	36	tenure	tenure	NOUN
hassl-3115	40	37	results	result	NOUN
hassl-3115	40	38	in	in	ADP
hassl-3115	40	39	lower	low	ADJ
hassl-3115	40	40	audit	audit	NOUN
hassl-3115	40	41	quality	quality	NOUN
hassl-3115	40	42	.	.	PUNCT
hassl-3115	41	1	however	however	ADV
hassl-3115	41	2	,	,	PUNCT
hassl-3115	41	3	a	a	DET
hassl-3115	41	4	different	different	ADJ
hassl-3115	41	5	opinion	opinion	NOUN
hassl-3115	41	6	was	be	AUX
hassl-3115	41	7	expressed	express	VERB
hassl-3115	41	8	by	by	ADP
hassl-3115	41	9	jackson	jackson	PROPN
hassl-3115	41	10	,	,	PUNCT
hassl-3115	41	11	moldrich	moldrich	PROPN
hassl-3115	41	12	,	,	PUNCT
hassl-3115	41	13	and	and	CCONJ
hassl-3115	41	14	roebuck	roebuck	PROPN
hassl-3115	41	15	(	(	PUNCT
hassl-3115	41	16	2008	2008	NUM
hassl-3115	41	17	)	)	PUNCT
hassl-3115	41	18	,	,	PUNCT
hassl-3115	41	19	which	which	PRON
hassl-3115	41	20	stated	state	VERB
hassl-3115	41	21	that	that	SCONJ
hassl-3115	41	22	audit	audit	NOUN
hassl-3115	41	23	quality	quality	NOUN
hassl-3115	41	24	will	will	AUX
hassl-3115	41	25	increase	increase	VERB
hassl-3115	41	26	along	along	ADV
hassl-3115	41	27	with	with	ADP
hassl-3115	41	28	the	the	DET
hassl-3115	41	29	length	length	NOUN
hassl-3115	41	30	of	of	ADP
hassl-3115	41	31	the	the	DET
hassl-3115	41	32	bond	bond	NOUN
hassl-3115	41	33	between	between	ADP
hassl-3115	41	34	the	the	DET
hassl-3115	41	35	auditor	auditor	NOUN
hassl-3115	41	36	and	and	CCONJ
hassl-3115	41	37	his	his	PRON
hassl-3115	41	38	client	client	NOUN
hassl-3115	41	39	.	.	PUNCT
hassl-3115	42	1	giri	giri	PROPN
hassl-3115	42	2	(	(	PUNCT
hassl-3115	42	3	2010	2010	NUM
hassl-3115	42	4	)	)	PUNCT
hassl-3115	42	5	also	also	ADV
hassl-3115	42	6	conveyed	convey	VERB
hassl-3115	42	7	a	a	DET
hassl-3115	42	8	similar	similar	ADJ
hassl-3115	42	9	opinion	opinion	NOUN
hassl-3115	42	10	,	,	PUNCT
hassl-3115	42	11	namely	namely	ADV
hassl-3115	42	12	a	a	DET
hassl-3115	42	13	unidirectional	unidirectional	ADJ
hassl-3115	42	14	relationship	relationship	NOUN
hassl-3115	42	15	between	between	ADP
hassl-3115	42	16	audit	audit	NOUN
hassl-3115	42	17	tenure	tenure	NOUN
hassl-3115	42	18	and	and	CCONJ
hassl-3115	42	19	audit	audit	NOUN
hassl-3115	42	20	quality	quality	NOUN
hassl-3115	42	21	where	where	SCONJ
hassl-3115	42	22	the	the	PRON
hassl-3115	42	23	longer	long	ADJ
hassl-3115	42	24	the	the	DET
hassl-3115	42	25	audit	audit	NOUN
hassl-3115	42	26	tenure	tenure	NOUN
hassl-3115	42	27	,	,	PUNCT
hassl-3115	42	28	the	the	PRON
hassl-3115	42	29	higher	high	ADJ
hassl-3115	42	30	results	result	VERB
hassl-3115	42	31	the	the	DET
hassl-3115	42	32	quality	quality	NOUN
hassl-3115	42	33	of	of	ADP
hassl-3115	42	34	the	the	DET
hassl-3115	42	35	audit	audit	NOUN
hassl-3115	42	36	.	.	PUNCT
hassl-3115	43	1	furthermore	furthermore	ADV
hassl-3115	43	2	,	,	PUNCT
hassl-3115	43	3	in	in	ADP
hassl-3115	43	4	his	his	PRON
hassl-3115	43	5	research	research	NOUN
hassl-3115	43	6	,	,	PUNCT
hassl-3115	43	7	giri	giri	PROPN
hassl-3115	43	8	(	(	PUNCT
hassl-3115	43	9	2010	2010	NUM
hassl-3115	43	10	)	)	PUNCT
hassl-3115	43	11	stated	state	VERB
hassl-3115	43	12	that	that	SCONJ
hassl-3115	43	13	this	this	PRON
hassl-3115	43	14	happens	happen	VERB
hassl-3115	43	15	because	because	SCONJ
hassl-3115	43	16	the	the	PRON
hassl-3115	43	17	longer	long	ADJ
hassl-3115	43	18	the	the	DET
hassl-3115	43	19	auditor	auditor	NOUN
hassl-3115	43	20	provides	provide	VERB
hassl-3115	43	21	audit	audit	NOUN
hassl-3115	43	22	services	service	NOUN
hassl-3115	43	23	in	in	ADP
hassl-3115	43	24	the	the	DET
hassl-3115	43	25	same	same	ADJ
hassl-3115	43	26	company	company	NOUN
hassl-3115	43	27	,	,	PUNCT
hassl-3115	43	28	the	the	PRON
hassl-3115	43	29	more	more	ADV
hassl-3115	43	30	the	the	DET
hassl-3115	43	31	auditor	auditor	NOUN
hassl-3115	43	32	will	will	AUX
hassl-3115	43	33	recognize	recognize	VERB
hassl-3115	43	34	the	the	DET
hassl-3115	43	35	system	system	NOUN
hassl-3115	43	36	being	be	AUX
hassl-3115	43	37	implemented	implement	VERB
hassl-3115	43	38	so	so	SCONJ
hassl-3115	43	39	that	that	SCONJ
hassl-3115	43	40	the	the	DET
hassl-3115	43	41	auditor	auditor	NOUN
hassl-3115	43	42	's	's	PART
hassl-3115	43	43	chances	chance	NOUN
hassl-3115	43	44	of	of	ADP
hassl-3115	43	45	detecting	detect	VERB
hassl-3115	43	46	errors	error	NOUN
hassl-3115	43	47	are	be	AUX
hassl-3115	43	48	higher	high	ADJ
hassl-3115	43	49	.	.	PUNCT
hassl-3115	44	1	the	the	DET
hassl-3115	44	2	demand	demand	NOUN
hassl-3115	44	3	to	to	PART
hassl-3115	44	4	produce	produce	VERB
hassl-3115	44	5	quality	quality	NOUN
hassl-3115	44	6	audit	audit	NOUN
hassl-3115	44	7	reports	report	NOUN
hassl-3115	44	8	with	with	ADP
hassl-3115	44	9	a	a	DET
hassl-3115	44	10	limited	limited	ADJ
hassl-3115	44	11	time	time	NOUN
hassl-3115	44	12	is	be	AUX
hassl-3115	44	13	a	a	DET
hassl-3115	44	14	challenge	challenge	NOUN
hassl-3115	44	15	for	for	ADP
hassl-3115	44	16	auditors	auditor	NOUN
hassl-3115	44	17	.	.	PUNCT
hassl-3115	45	1	the	the	DET
hassl-3115	45	2	limited	limited	ADJ
hassl-3115	45	3	time	time	NOUN
hassl-3115	45	4	budget	budget	NOUN
hassl-3115	45	5	pressure	pressure	NOUN
hassl-3115	45	6	to	to	PART
hassl-3115	45	7	complete	complete	VERB
hassl-3115	45	8	a	a	DET
hassl-3115	45	9	job	job	NOUN
hassl-3115	45	10	can	can	AUX
hassl-3115	45	11	be	be	AUX
hassl-3115	45	12	referred	refer	VERB
hassl-3115	45	13	to	to	ADP
hassl-3115	45	14	as	as	ADP
hassl-3115	45	15	time	time	NOUN
hassl-3115	45	16	budget	budget	NOUN
hassl-3115	45	17	pressure	pressure	NOUN
hassl-3115	45	18	(	(	PUNCT
hassl-3115	45	19	siagian	siagian	PROPN
hassl-3115	45	20	&	&	CCONJ
hassl-3115	45	21	meutia	meutia	PROPN
hassl-3115	45	22	,	,	PUNCT
hassl-3115	45	23	2016	2016	NUM
hassl-3115	45	24	)	)	PUNCT
hassl-3115	45	25	.	.	PUNCT
hassl-3115	46	1	when	when	SCONJ
hassl-3115	46	2	the	the	DET
hassl-3115	46	3	time	time	NOUN
hassl-3115	46	4	budget	budget	NOUN
hassl-3115	46	5	pressure	pressure	NOUN
hassl-3115	46	6	gets	get	VERB
hassl-3115	46	7	higher	high	ADJ
hassl-3115	46	8	and	and	CCONJ
hassl-3115	46	9	exceeds	exceed	VERB
hassl-3115	46	10	the	the	DET
hassl-3115	46	11	level	level	NOUN
hassl-3115	46	12	that	that	PRON
hassl-3115	46	13	can	can	AUX
hassl-3115	46	14	be	be	AUX
hassl-3115	46	15	done	do	VERB
hassl-3115	46	16	normally	normally	ADV
hassl-3115	46	17	,	,	PUNCT
hassl-3115	46	18	it	it	PRON
hassl-3115	46	19	will	will	AUX
hassl-3115	46	20	have	have	VERB
hassl-3115	46	21	a	a	DET
hassl-3115	46	22	negative	negative	ADJ
hassl-3115	46	23	effect	effect	NOUN
hassl-3115	46	24	on	on	ADP
hassl-3115	46	25	audit	audit	NOUN
hassl-3115	46	26	quality	quality	NOUN
hassl-3115	46	27	.	.	PUNCT
hassl-3115	47	1	azad	azad	PROPN
hassl-3115	47	2	(	(	PUNCT
hassl-3115	47	3	1994	1994	NUM
hassl-3115	47	4	)	)	PUNCT
hassl-3115	47	5	stated	state	VERB
hassl-3115	47	6	that	that	DET
hassl-3115	47	7	time	time	NOUN
hassl-3115	47	8	that	that	PRON
hassl-3115	47	9	puts	put	VERB
hassl-3115	47	10	too	too	ADV
hassl-3115	47	11	much	much	ADJ
hassl-3115	47	12	pressure	pressure	NOUN
hassl-3115	47	13	on	on	ADP
hassl-3115	47	14	the	the	DET
hassl-3115	47	15	auditor	auditor	NOUN
hassl-3115	47	16	can	can	AUX
hassl-3115	47	17	cause	cause	VERB
hassl-3115	47	18	the	the	DET
hassl-3115	47	19	auditor	auditor	NOUN
hassl-3115	47	20	to	to	PART
hassl-3115	47	21	behave	behave	VERB
hassl-3115	47	22	dysfunctional	dysfunctional	ADJ
hassl-3115	47	23	,	,	PUNCT
hassl-3115	47	24	such	such	ADJ
hassl-3115	47	25	as	as	ADP
hassl-3115	47	26	trusting	trust	VERB
hassl-3115	47	27	the	the	DET
hassl-3115	47	28	client	client	NOUN
hassl-3115	47	29	's	's	PART
hassl-3115	47	30	explanations	explanation	NOUN
hassl-3115	47	31	too	too	ADV
hassl-3115	47	32	much	much	ADV
hassl-3115	47	33	,	,	PUNCT
hassl-3115	47	34	prematurely	prematurely	ADV
hassl-3115	47	35	signing	sign	VERB
hassl-3115	47	36	off	off	ADP
hassl-3115	47	37	,	,	PUNCT
hassl-3115	47	38	and	and	CCONJ
hassl-3115	47	39	failing	fail	VERB
hassl-3115	47	40	to	to	PART
hassl-3115	47	41	investigate	investigate	VERB
hassl-3115	47	42	related	related	ADJ
hassl-3115	47	43	issues	issue	NOUN
hassl-3115	47	44	,	,	PUNCT
hassl-3115	47	45	which	which	PRON
hassl-3115	47	46	will	will	AUX
hassl-3115	47	47	ultimately	ultimately	ADV
hassl-3115	47	48	result	result	VERB
hassl-3115	47	49	in	in	ADP
hassl-3115	47	50	quality	quality	NOUN
hassl-3115	47	51	audit	audit	NOUN
hassl-3115	47	52	reports	report	NOUN
hassl-3115	47	53	being	be	AUX
hassl-3115	47	54	produced	produce	VERB
hassl-3115	47	55	low	low	ADJ
hassl-3115	47	56	.	.	PUNCT
hassl-3115	48	1	in	in	ADP
hassl-3115	48	2	a	a	DET
hassl-3115	48	3	research	research	NOUN
hassl-3115	48	4	conducted	conduct	VERB
hassl-3115	48	5	by	by	ADP
hassl-3115	48	6	arisinta	arisinta	PROPN
hassl-3115	48	7	(	(	PUNCT
hassl-3115	48	8	2013	2013	NUM
hassl-3115	48	9	)	)	PUNCT
hassl-3115	48	10	it	it	PRON
hassl-3115	48	11	was	be	AUX
hassl-3115	48	12	shown	show	VERB
hassl-3115	48	13	that	that	SCONJ
hassl-3115	48	14	time	time	NOUN
hassl-3115	48	15	budget	budget	NOUN
hassl-3115	48	16	pressure	pressure	NOUN
hassl-3115	48	17	has	have	VERB
hassl-3115	48	18	a	a	DET
hassl-3115	48	19	positive	positive	ADJ
hassl-3115	48	20	effect	effect	NOUN
hassl-3115	48	21	on	on	ADP
hassl-3115	48	22	audit	audit	NOUN
hassl-3115	48	23	quality	quality	NOUN
hassl-3115	48	24	.	.	PUNCT
hassl-3115	49	1	meanwhile	meanwhile	ADV
hassl-3115	49	2	,	,	PUNCT
hassl-3115	49	3	the	the	DET
hassl-3115	49	4	results	result	NOUN
hassl-3115	49	5	of	of	ADP
hassl-3115	49	6	nirmala	nirmala	PROPN
hassl-3115	49	7	and	and	CCONJ
hassl-3115	49	8	cahyonowati	cahyonowati	PROPN
hassl-3115	49	9	(	(	PUNCT
hassl-3115	49	10	2013	2013	NUM
hassl-3115	49	11	)	)	PUNCT
hassl-3115	49	12	stated	state	VERB
hassl-3115	49	13	that	that	SCONJ
hassl-3115	49	14	time	time	NOUN
hassl-3115	49	15	budget	budget	NOUN
hassl-3115	49	16	pressure	pressure	NOUN
hassl-3115	49	17	has	have	VERB
hassl-3115	49	18	a	a	DET
hassl-3115	49	19	significant	significant	ADJ
hassl-3115	49	20	negative	negative	ADJ
hassl-3115	49	21	effect	effect	NOUN
hassl-3115	49	22	on	on	ADP
hassl-3115	49	23	audit	audit	NOUN
hassl-3115	49	24	quality	quality	NOUN
hassl-3115	49	25	.	.	PUNCT
hassl-3115	50	1	the	the	DET
hassl-3115	50	2	next	next	ADJ
hassl-3115	50	3	factor	factor	NOUN
hassl-3115	50	4	that	that	PRON
hassl-3115	50	5	affects	affect	VERB
hassl-3115	50	6	audit	audit	NOUN
hassl-3115	50	7	quality	quality	NOUN
hassl-3115	50	8	is	be	AUX
hassl-3115	50	9	the	the	DET
hassl-3115	50	10	company	company	NOUN
hassl-3115	50	11	size	size	NOUN
hassl-3115	50	12	.	.	PUNCT
hassl-3115	51	1	big	big	ADJ
hassl-3115	51	2	companies	company	NOUN
hassl-3115	51	3	get	get	VERB
hassl-3115	51	4	a	a	DET
hassl-3115	51	5	lot	lot	NOUN
hassl-3115	51	6	of	of	ADP
hassl-3115	51	7	media	medium	NOUN
hassl-3115	51	8	attention	attention	NOUN
hassl-3115	51	9	,	,	PUNCT
hassl-3115	51	10	while	while	SCONJ
hassl-3115	51	11	small	small	ADJ
hassl-3115	51	12	companies	company	NOUN
hassl-3115	51	13	tend	tend	VERB
hassl-3115	51	14	to	to	PART
hassl-3115	51	15	get	get	VERB
hassl-3115	51	16	less	less	ADJ
hassl-3115	51	17	attention	attention	NOUN
hassl-3115	51	18	from	from	ADP
hassl-3115	51	19	their	their	PRON
hassl-3115	51	20	stakeholders	stakeholder	NOUN
hassl-3115	51	21	.	.	PUNCT
hassl-3115	52	1	small	small	ADJ
hassl-3115	52	2	companies	company	NOUN
hassl-3115	52	3	imply	imply	VERB
hassl-3115	52	4	less	less	ADJ
hassl-3115	52	5	information	information	NOUN
hassl-3115	52	6	,	,	PUNCT
hassl-3115	52	7	also	also	ADV
hassl-3115	52	8	have	have	AUX
hassl-3115	52	9	weak	weak	ADJ
hassl-3115	52	10	supervisory	supervisory	ADJ
hassl-3115	52	11	systems	system	NOUN
hassl-3115	52	12	.	.	PUNCT
hassl-3115	53	1	therefore	therefore	ADV
hassl-3115	53	2	,	,	PUNCT
hassl-3115	53	3	the	the	DET
hassl-3115	53	4	effect	effect	NOUN
hassl-3115	53	5	of	of	ADP
hassl-3115	53	6	a	a	DET
hassl-3115	53	7	high	high	ADJ
hassl-3115	53	8	-	-	PUNCT
hassl-3115	53	9	quality	quality	NOUN
hassl-3115	53	10	audit	audit	NOUN
hassl-3115	53	11	will	will	AUX
hassl-3115	53	12	be	be	AUX
hassl-3115	53	13	more	more	ADV
hassl-3115	53	14	felt	feel	VERB
hassl-3115	53	15	by	by	ADP
hassl-3115	53	16	small	small	ADJ
hassl-3115	53	17	companies	company	NOUN
hassl-3115	53	18	,	,	PUNCT
hassl-3115	53	19	while	while	SCONJ
hassl-3115	53	20	improving	improve	VERB
hassl-3115	53	21	audit	audit	NOUN
hassl-3115	53	22	quality	quality	NOUN
hassl-3115	53	23	is	be	AUX
hassl-3115	53	24	not	not	PART
hassl-3115	53	25	so	so	ADV
hassl-3115	53	26	influential	influential	ADJ
hassl-3115	53	27	for	for	ADP
hassl-3115	53	28	large	large	ADJ
hassl-3115	53	29	companies	company	NOUN
hassl-3115	53	30	because	because	SCONJ
hassl-3115	53	31	they	they	PRON
hassl-3115	53	32	already	already	ADV
hassl-3115	53	33	have	have	VERB
hassl-3115	53	34	better	well	ADJ
hassl-3115	53	35	quality	quality	NOUN
hassl-3115	53	36	control	control	NOUN
hassl-3115	53	37	than	than	ADP
hassl-3115	53	38	small	small	ADJ
hassl-3115	53	39	companies	company	NOUN
hassl-3115	53	40	.	.	PUNCT
hassl-3115	54	1	a	a	DET
hassl-3115	54	2	better	well	ADJ
hassl-3115	54	3	internal	internal	ADJ
hassl-3115	54	4	control	control	NOUN
hassl-3115	54	5	system	system	NOUN
hassl-3115	54	6	in	in	ADP
hassl-3115	54	7	large	large	ADJ
hassl-3115	54	8	companies	company	NOUN
hassl-3115	54	9	when	when	SCONJ
hassl-3115	54	10	compared	compare	VERB
hassl-3115	54	11	to	to	ADP
hassl-3115	54	12	small	small	ADJ
hassl-3115	54	13	companies	company	NOUN
hassl-3115	54	14	will	will	AUX
hassl-3115	54	15	make	make	VERB
hassl-3115	54	16	it	it	PRON
hassl-3115	54	17	easier	easy	ADJ
hassl-3115	54	18	for	for	SCONJ
hassl-3115	54	19	auditors	auditor	NOUN
hassl-3115	54	20	to	to	PART
hassl-3115	54	21	obtain	obtain	VERB
hassl-3115	54	22	the	the	DET
hassl-3115	54	23	information	information	NOUN
hassl-3115	54	24	needed	need	VERB
hassl-3115	54	25	so	so	SCONJ
hassl-3115	54	26	that	that	SCONJ
hassl-3115	54	27	the	the	DET
hassl-3115	54	28	resulting	result	VERB
hassl-3115	54	29	audit	audit	NOUN
hassl-3115	54	30	quality	quality	NOUN
hassl-3115	54	31	will	will	AUX
hassl-3115	54	32	increase	increase	VERB
hassl-3115	54	33	(	(	PUNCT
hassl-3115	54	34	fernando	fernando	PROPN
hassl-3115	54	35	,	,	PUNCT
hassl-3115	54	36	abdel	abdel	NOUN
hassl-3115	54	37	-	-	PUNCT
hassl-3115	54	38	meguid	meguid	ADJ
hassl-3115	54	39	,	,	PUNCT
hassl-3115	54	40	&	&	CCONJ
hassl-3115	54	41	elder	elder	NOUN
hassl-3115	54	42	,	,	PUNCT
hassl-3115	54	43	2010	2010	NUM
hassl-3115	54	44	)	)	PUNCT
hassl-3115	54	45	.	.	PUNCT
hassl-3115	55	1	in	in	ADP
hassl-3115	55	2	the	the	DET
hassl-3115	55	3	research	research	NOUN
hassl-3115	55	4	conducted	conduct	VERB
hassl-3115	55	5	by	by	ADP
hassl-3115	55	6	darya	darya	NOUN
hassl-3115	55	7	and	and	CCONJ
hassl-3115	55	8	puspitasari	puspitasari	PROPN
hassl-3115	55	9	(	(	PUNCT
hassl-3115	55	10	2017	2017	NUM
hassl-3115	55	11	)	)	PUNCT
hassl-3115	55	12	the	the	DET
hassl-3115	55	13	results	result	NOUN
hassl-3115	55	14	show	show	VERB
hassl-3115	55	15	that	that	SCONJ
hassl-3115	55	16	the	the	DET
hassl-3115	55	17	size	size	NOUN
hassl-3115	55	18	of	of	ADP
hassl-3115	55	19	the	the	DET
hassl-3115	55	20	client	client	NOUN
hassl-3115	55	21	company	company	NOUN
hassl-3115	55	22	has	have	VERB
hassl-3115	55	23	a	a	DET
hassl-3115	55	24	positive	positive	ADJ
hassl-3115	55	25	and	and	CCONJ
hassl-3115	55	26	significant	significant	ADJ
hassl-3115	55	27	effect	effect	NOUN
hassl-3115	55	28	on	on	ADP
hassl-3115	55	29	audit	audit	NOUN
hassl-3115	55	30	quality	quality	NOUN
hassl-3115	55	31	,	,	PUNCT
hassl-3115	55	32	in	in	ADP
hassl-3115	55	33	line	line	NOUN
hassl-3115	55	34	with	with	ADP
hassl-3115	55	35	the	the	DET
hassl-3115	55	36	research	research	NOUN
hassl-3115	55	37	of	of	ADP
hassl-3115	55	38	siregar	siregar	NOUN
hassl-3115	55	39	and	and	CCONJ
hassl-3115	55	40	elissabeth	elissabeth	PROPN
hassl-3115	55	41	(	(	PUNCT
hassl-3115	55	42	2018	2018	NUM
hassl-3115	55	43	)	)	PUNCT
hassl-3115	55	44	which	which	PRON
hassl-3115	55	45	convey	convey	VERB
hassl-3115	55	46	a	a	DET
hassl-3115	55	47	similar	similar	ADJ
hassl-3115	55	48	opinion	opinion	NOUN
hassl-3115	55	49	.	.	PUNCT
hassl-3115	56	1	however	however	ADV
hassl-3115	56	2	,	,	PUNCT
hassl-3115	56	3	other	other	ADJ
hassl-3115	56	4	results	result	NOUN
hassl-3115	56	5	are	be	AUX
hassl-3115	56	6	shown	show	VERB
hassl-3115	56	7	by	by	ADP
hassl-3115	56	8	rahmi	rahmi	NOUN
hassl-3115	56	9	,	,	PUNCT
hassl-3115	56	10	setiawan	setiawan	NOUN
hassl-3115	56	11	,	,	PUNCT
hassl-3115	56	12	evelyn	evelyn	PROPN
hassl-3115	56	13	,	,	PUNCT
hassl-3115	56	14	and	and	CCONJ
hassl-3115	56	15	utami	utami	NOUN
hassl-3115	56	16	(	(	PUNCT
hassl-3115	56	17	2019	2019	NUM
hassl-3115	56	18	)	)	PUNCT
hassl-3115	56	19	which	which	PRON
hassl-3115	56	20	says	say	VERB
hassl-3115	56	21	that	that	SCONJ
hassl-3115	56	22	the	the	DET
hassl-3115	56	23	size	size	NOUN
hassl-3115	56	24	of	of	ADP
hassl-3115	56	25	the	the	DET
hassl-3115	56	26	client	client	NOUN
hassl-3115	56	27	company	company	NOUN
hassl-3115	56	28	has	have	VERB
hassl-3115	56	29	no	no	DET
hassl-3115	56	30	effect	effect	NOUN
hassl-3115	56	31	on	on	ADP
hassl-3115	56	32	audit	audit	NOUN
hassl-3115	56	33	quality	quality	NOUN
hassl-3115	56	34	.	.	PUNCT
hassl-3115	57	1	humanities	humanity	NOUN
hassl-3115	57	2	and	and	CCONJ
hassl-3115	57	3	social	social	ADJ
hassl-3115	57	4	sciences	science	NOUN
hassl-3115	57	5	letters	letter	NOUN
hassl-3115	57	6	,	,	PUNCT
hassl-3115	57	7	2022	2022	NUM
hassl-3115	57	8	,	,	PUNCT
hassl-3115	57	9	10(4	10(4	NUM
hassl-3115	57	10	):	):	PUNCT
hassl-3115	57	11	463	463	NUM
hassl-3115	57	12	-	-	SYM
hassl-3115	57	13	481	481	NUM
hassl-3115	57	14	465	465	NUM
hassl-3115	57	15	©	©	ADP
hassl-3115	57	16	2022	2022	NUM
hassl-3115	57	17	conscientia	conscientia	PROPN
hassl-3115	57	18	beam	beam	PROPN
hassl-3115	57	19	.	.	PUNCT
hassl-3115	58	1	all	all	DET
hassl-3115	58	2	rights	right	NOUN
hassl-3115	58	3	reserved	reserve	VERB
hassl-3115	58	4	.	.	PUNCT
hassl-3115	59	1	the	the	DET
hassl-3115	59	2	experience	experience	NOUN
hassl-3115	59	3	and	and	CCONJ
hassl-3115	59	4	expertise	expertise	NOUN
hassl-3115	59	5	of	of	ADP
hassl-3115	59	6	auditors	auditor	NOUN
hassl-3115	59	7	in	in	ADP
hassl-3115	59	8	performing	perform	VERB
hassl-3115	59	9	audit	audit	NOUN
hassl-3115	59	10	services	service	NOUN
hassl-3115	59	11	for	for	ADP
hassl-3115	59	12	companies	company	NOUN
hassl-3115	59	13	in	in	ADP
hassl-3115	59	14	certain	certain	ADJ
hassl-3115	59	15	industrial	industrial	ADJ
hassl-3115	59	16	sectors	sector	NOUN
hassl-3115	59	17	makes	make	VERB
hassl-3115	59	18	auditors	auditor	NOUN
hassl-3115	59	19	specialized	specialize	VERB
hassl-3115	59	20	.	.	PUNCT
hassl-3115	60	1	auditors	auditor	NOUN
hassl-3115	60	2	who	who	PRON
hassl-3115	60	3	have	have	VERB
hassl-3115	60	4	specialization	specialization	NOUN
hassl-3115	60	5	will	will	AUX
hassl-3115	60	6	master	master	VERB
hassl-3115	60	7	the	the	DET
hassl-3115	60	8	conditions	condition	NOUN
hassl-3115	60	9	of	of	ADP
hassl-3115	60	10	the	the	DET
hassl-3115	60	11	client	client	NOUN
hassl-3115	60	12	company	company	NOUN
hassl-3115	60	13	better	well	ADV
hassl-3115	60	14	.	.	PUNCT
hassl-3115	61	1	they	they	PRON
hassl-3115	61	2	are	be	AUX
hassl-3115	61	3	considered	consider	VERB
hassl-3115	61	4	capable	capable	ADJ
hassl-3115	61	5	of	of	ADP
hassl-3115	61	6	detecting	detect	VERB
hassl-3115	61	7	errors	error	NOUN
hassl-3115	61	8	that	that	PRON
hassl-3115	61	9	occur	occur	VERB
hassl-3115	61	10	in	in	ADP
hassl-3115	61	11	audited	audit	VERB
hassl-3115	61	12	financial	financial	ADJ
hassl-3115	61	13	statements	statement	NOUN
hassl-3115	61	14	more	more	ADV
hassl-3115	61	15	quickly	quickly	ADV
hassl-3115	61	16	.	.	PUNCT
hassl-3115	62	1	auditors	auditor	NOUN
hassl-3115	62	2	who	who	PRON
hassl-3115	62	3	are	be	AUX
hassl-3115	62	4	increasingly	increasingly	ADV
hassl-3115	62	5	specialist	specialist	ADJ
hassl-3115	62	6	will	will	AUX
hassl-3115	62	7	make	make	VERB
hassl-3115	62	8	the	the	DET
hassl-3115	62	9	auditors	auditor	NOUN
hassl-3115	62	10	increasingly	increasingly	ADV
hassl-3115	62	11	master	master	VERB
hassl-3115	62	12	a	a	DET
hassl-3115	62	13	certain	certain	ADJ
hassl-3115	62	14	industry	industry	NOUN
hassl-3115	62	15	(	(	PUNCT
hassl-3115	62	16	panjaitan	panjaitan	ADJ
hassl-3115	62	17	,	,	PUNCT
hassl-3115	62	18	2014	2014	NUM
hassl-3115	62	19	)	)	PUNCT
hassl-3115	62	20	.	.	PUNCT
hassl-3115	63	1	specialization	specialization	NOUN
hassl-3115	63	2	of	of	ADP
hassl-3115	63	3	auditors	auditor	NOUN
hassl-3115	63	4	in	in	ADP
hassl-3115	63	5	certain	certain	ADJ
hassl-3115	63	6	industries	industry	NOUN
hassl-3115	63	7	also	also	ADV
hassl-3115	63	8	results	result	VERB
hassl-3115	63	9	in	in	ADP
hassl-3115	63	10	higher	high	ADJ
hassl-3115	63	11	quality	quality	NOUN
hassl-3115	63	12	audits	audits	NOUN
hassl-3115	63	13	than	than	ADP
hassl-3115	63	14	auditors	auditor	NOUN
hassl-3115	63	15	without	without	ADP
hassl-3115	63	16	specialization	specialization	NOUN
hassl-3115	63	17	(	(	PUNCT
hassl-3115	63	18	knechel	knechel	PROPN
hassl-3115	63	19	,	,	PUNCT
hassl-3115	63	20	naiker	naiker	NOUN
hassl-3115	63	21	,	,	PUNCT
hassl-3115	63	22	&	&	CCONJ
hassl-3115	63	23	pacheco	pacheco	PROPN
hassl-3115	63	24	,	,	PUNCT
hassl-3115	63	25	2007	2007	NUM
hassl-3115	63	26	)	)	PUNCT
hassl-3115	63	27	.	.	PUNCT
hassl-3115	64	1	research	research	NOUN
hassl-3115	64	2	conducted	conduct	VERB
hassl-3115	64	3	by	by	ADP
hassl-3115	64	4	owhoso	owhoso	PROPN
hassl-3115	64	5	,	,	PUNCT
hassl-3115	64	6	messier	messy	ADJ
hassl-3115	64	7	,	,	PUNCT
hassl-3115	64	8	and	and	CCONJ
hassl-3115	64	9	lynch	lynch	PROPN
hassl-3115	64	10	(	(	PUNCT
hassl-3115	64	11	2002	2002	NUM
hassl-3115	64	12	)	)	PUNCT
hassl-3115	64	13	and	and	CCONJ
hassl-3115	64	14	havasi	havasi	NOUN
hassl-3115	64	15	and	and	CCONJ
hassl-3115	64	16	darabi	darabi	NOUN
hassl-3115	64	17	(	(	PUNCT
hassl-3115	64	18	2016	2016	NUM
hassl-3115	64	19	)	)	PUNCT
hassl-3115	64	20	suggested	suggest	VERB
hassl-3115	64	21	that	that	SCONJ
hassl-3115	64	22	there	there	PRON
hassl-3115	64	23	is	be	VERB
hassl-3115	64	24	a	a	DET
hassl-3115	64	25	positive	positive	ADJ
hassl-3115	64	26	relationship	relationship	NOUN
hassl-3115	64	27	between	between	ADP
hassl-3115	64	28	specialist	specialist	NOUN
hassl-3115	64	29	auditors	auditor	NOUN
hassl-3115	64	30	and	and	CCONJ
hassl-3115	64	31	audit	audit	NOUN
hassl-3115	64	32	quality	quality	NOUN
hassl-3115	64	33	.	.	PUNCT
hassl-3115	65	1	in	in	ADP
hassl-3115	65	2	their	their	PRON
hassl-3115	65	3	research	research	NOUN
hassl-3115	65	4	,	,	PUNCT
hassl-3115	65	5	owhoso	owhoso	PROPN
hassl-3115	65	6	et	et	PROPN
hassl-3115	65	7	al	al	PROPN
hassl-3115	65	8	.	.	PROPN
hassl-3115	66	1	(	(	PUNCT
hassl-3115	66	2	2002	2002	NUM
hassl-3115	66	3	)	)	PUNCT
hassl-3115	66	4	also	also	ADV
hassl-3115	66	5	said	say	VERB
hassl-3115	66	6	that	that	SCONJ
hassl-3115	66	7	specialist	specialist	ADJ
hassl-3115	66	8	auditors	auditor	NOUN
hassl-3115	66	9	are	be	AUX
hassl-3115	66	10	superior	superior	ADJ
hassl-3115	66	11	to	to	ADP
hassl-3115	66	12	finding	find	VERB
hassl-3115	66	13	faults	fault	NOUN
hassl-3115	66	14	if	if	SCONJ
hassl-3115	66	15	they	they	PRON
hassl-3115	66	16	are	be	AUX
hassl-3115	66	17	given	give	VERB
hassl-3115	66	18	audit	audit	NOUN
hassl-3115	66	19	assignments	assignment	NOUN
hassl-3115	66	20	that	that	PRON
hassl-3115	66	21	are	be	AUX
hassl-3115	66	22	in	in	ADP
hassl-3115	66	23	accordance	accordance	NOUN
hassl-3115	66	24	with	with	ADP
hassl-3115	66	25	their	their	PRON
hassl-3115	66	26	specialization	specialization	NOUN
hassl-3115	66	27	.	.	PUNCT
hassl-3115	67	1	in	in	ADP
hassl-3115	67	2	contrast	contrast	NOUN
hassl-3115	67	3	to	to	ADP
hassl-3115	67	4	that	that	PRON
hassl-3115	67	5	,	,	PUNCT
hassl-3115	67	6	the	the	DET
hassl-3115	67	7	results	result	NOUN
hassl-3115	67	8	of	of	ADP
hassl-3115	67	9	research	research	NOUN
hassl-3115	67	10	conducted	conduct	VERB
hassl-3115	67	11	by	by	ADP
hassl-3115	67	12	blandon	blandon	PROPN
hassl-3115	67	13	and	and	CCONJ
hassl-3115	67	14	bosch	bosch	PROPN
hassl-3115	67	15	(	(	PUNCT
hassl-3115	67	16	2018	2018	NUM
hassl-3115	67	17	)	)	PUNCT
hassl-3115	67	18	and	and	CCONJ
hassl-3115	67	19	maharani	maharani	ADJ
hassl-3115	67	20	and	and	CCONJ
hassl-3115	67	21	triani	triani	NOUN
hassl-3115	67	22	(	(	PUNCT
hassl-3115	67	23	2019	2019	NUM
hassl-3115	67	24	)	)	PUNCT
hassl-3115	67	25	indicate	indicate	VERB
hassl-3115	67	26	that	that	SCONJ
hassl-3115	67	27	auditor	auditor	NOUN
hassl-3115	67	28	specialization	specialization	NOUN
hassl-3115	67	29	does	do	AUX
hassl-3115	67	30	not	not	PART
hassl-3115	67	31	have	have	VERB
hassl-3115	67	32	a	a	DET
hassl-3115	67	33	significant	significant	ADJ
hassl-3115	67	34	effect	effect	NOUN
hassl-3115	67	35	on	on	ADP
hassl-3115	67	36	audit	audit	NOUN
hassl-3115	67	37	quality	quality	NOUN
hassl-3115	67	38	,	,	PUNCT
hassl-3115	67	39	in	in	ADP
hassl-3115	67	40	line	line	NOUN
hassl-3115	67	41	with	with	ADP
hassl-3115	67	42	research	research	NOUN
hassl-3115	67	43	by	by	ADP
hassl-3115	67	44	nurintiati	nurintiati	NOUN
hassl-3115	67	45	and	and	CCONJ
hassl-3115	67	46	purwanto	purwanto	ADP
hassl-3115	67	47	(	(	PUNCT
hassl-3115	67	48	2017	2017	NUM
hassl-3115	67	49	)	)	PUNCT
hassl-3115	67	50	which	which	PRON
hassl-3115	67	51	stated	state	VERB
hassl-3115	67	52	a	a	DET
hassl-3115	67	53	similar	similar	ADJ
hassl-3115	67	54	opinion	opinion	NOUN
hassl-3115	67	55	.	.	PUNCT
hassl-3115	68	1	in	in	ADP
hassl-3115	68	2	previous	previous	ADJ
hassl-3115	68	3	studies	study	NOUN
hassl-3115	68	4	that	that	PRON
hassl-3115	68	5	discussed	discuss	VERB
hassl-3115	68	6	several	several	ADJ
hassl-3115	68	7	factors	factor	NOUN
hassl-3115	68	8	that	that	PRON
hassl-3115	68	9	affect	affect	VERB
hassl-3115	68	10	audit	audit	NOUN
hassl-3115	68	11	quality	quality	NOUN
hassl-3115	68	12	,	,	PUNCT
hassl-3115	68	13	it	it	PRON
hassl-3115	68	14	showed	show	VERB
hassl-3115	68	15	that	that	SCONJ
hassl-3115	68	16	there	there	PRON
hassl-3115	68	17	were	be	VERB
hassl-3115	68	18	inconsistencies	inconsistency	NOUN
hassl-3115	68	19	in	in	ADP
hassl-3115	68	20	research	research	NOUN
hassl-3115	68	21	results	result	NOUN
hassl-3115	68	22	and	and	CCONJ
hassl-3115	68	23	some	some	DET
hassl-3115	68	24	suggestions	suggestion	NOUN
hassl-3115	68	25	given	give	VERB
hassl-3115	68	26	by	by	ADP
hassl-3115	68	27	previous	previous	ADJ
hassl-3115	68	28	researchers	researcher	NOUN
hassl-3115	68	29	.	.	PUNCT
hassl-3115	69	1	therefore	therefore	ADV
hassl-3115	69	2	,	,	PUNCT
hassl-3115	69	3	the	the	DET
hassl-3115	69	4	current	current	ADJ
hassl-3115	69	5	research	research	NOUN
hassl-3115	69	6	aimed	aim	VERB
hassl-3115	69	7	to	to	PART
hassl-3115	69	8	re	re	VERB
hassl-3115	69	9	-	-	VERB
hassl-3115	69	10	examine	examine	VERB
hassl-3115	69	11	this	this	DET
hassl-3115	69	12	research	research	NOUN
hassl-3115	69	13	topic	topic	NOUN
hassl-3115	69	14	.	.	PUNCT
hassl-3115	70	1	the	the	DET
hassl-3115	70	2	researchers	researcher	NOUN
hassl-3115	70	3	combined	combine	VERB
hassl-3115	70	4	the	the	DET
hassl-3115	70	5	independent	independent	ADJ
hassl-3115	70	6	variables	variable	NOUN
hassl-3115	70	7	,	,	PUNCT
hassl-3115	70	8	namely	namely	ADV
hassl-3115	70	9	audit	audit	NOUN
hassl-3115	70	10	tenure	tenure	NOUN
hassl-3115	70	11	,	,	PUNCT
hassl-3115	70	12	time	time	NOUN
hassl-3115	70	13	budget	budget	NOUN
hassl-3115	70	14	pressure	pressure	NOUN
hassl-3115	70	15	,	,	PUNCT
hassl-3115	70	16	company	company	NOUN
hassl-3115	70	17	size	size	NOUN
hassl-3115	70	18	,	,	PUNCT
hassl-3115	70	19	and	and	CCONJ
hassl-3115	70	20	keeping	keep	VERB
hassl-3115	70	21	auditor	auditor	NOUN
hassl-3115	70	22	specialization	specialization	NOUN
hassl-3115	70	23	with	with	ADP
hassl-3115	70	24	audit	audit	NOUN
hassl-3115	70	25	quality	quality	NOUN
hassl-3115	70	26	as	as	ADP
hassl-3115	70	27	the	the	DET
hassl-3115	70	28	dependent	dependent	ADJ
hassl-3115	70	29	variable	variable	NOUN
hassl-3115	70	30	in	in	ADP
hassl-3115	70	31	the	the	DET
hassl-3115	70	32	banking	banking	NOUN
hassl-3115	70	33	industry	industry	NOUN
hassl-3115	70	34	sector	sector	NOUN
hassl-3115	70	35	.	.	PUNCT
hassl-3115	71	1	the	the	DET
hassl-3115	71	2	reason	reason	NOUN
hassl-3115	71	3	to	to	PART
hassl-3115	71	4	choose	choose	VERB
hassl-3115	71	5	the	the	DET
hassl-3115	71	6	banking	banking	NOUN
hassl-3115	71	7	industry	industry	NOUN
hassl-3115	71	8	sector	sector	NOUN
hassl-3115	71	9	was	be	AUX
hassl-3115	71	10	due	due	ADJ
hassl-3115	71	11	to	to	ADP
hassl-3115	71	12	the	the	DET
hassl-3115	71	13	issue	issue	NOUN
hassl-3115	71	14	of	of	ADP
hassl-3115	71	15	misreporting	misreporte	VERB
hassl-3115	71	16	financial	financial	ADJ
hassl-3115	71	17	data	datum	NOUN
hassl-3115	71	18	and	and	CCONJ
hassl-3115	71	19	earnings	earning	NOUN
hassl-3115	71	20	management	management	NOUN
hassl-3115	71	21	becoming	become	VERB
hassl-3115	71	22	more	more	ADV
hassl-3115	71	23	prominent	prominent	ADJ
hassl-3115	71	24	in	in	ADP
hassl-3115	71	25	recent	recent	ADJ
hassl-3115	71	26	years	year	NOUN
hassl-3115	71	27	in	in	ADP
hassl-3115	71	28	this	this	DET
hassl-3115	71	29	industry	industry	NOUN
hassl-3115	71	30	sector	sector	NOUN
hassl-3115	71	31	(	(	PUNCT
hassl-3115	71	32	handoyo	handoyo	PROPN
hassl-3115	71	33	&	&	CCONJ
hassl-3115	71	34	kusumaningrum	kusumaningrum	PROPN
hassl-3115	71	35	,	,	PUNCT
hassl-3115	71	36	2022	2022	NUM
hassl-3115	71	37	)	)	PUNCT
hassl-3115	71	38	.	.	PUNCT
hassl-3115	72	1	furthermore	furthermore	ADV
hassl-3115	72	2	,	,	PUNCT
hassl-3115	72	3	banking	banking	NOUN
hassl-3115	72	4	companies	company	NOUN
hassl-3115	72	5	are	be	AUX
hassl-3115	72	6	a	a	DET
hassl-3115	72	7	highly	highly	ADV
hassl-3115	72	8	-	-	PUNCT
hassl-3115	72	9	regulated	regulate	VERB
hassl-3115	72	10	industry	industry	NOUN
hassl-3115	72	11	,	,	PUNCT
hassl-3115	72	12	which	which	PRON
hassl-3115	72	13	are	be	AUX
hassl-3115	72	14	always	always	ADV
hassl-3115	72	15	in	in	ADP
hassl-3115	72	16	the	the	DET
hassl-3115	72	17	public	public	ADJ
hassl-3115	72	18	spotlight	spotlight	NOUN
hassl-3115	72	19	,	,	PUNCT
hassl-3115	72	20	and	and	CCONJ
hassl-3115	72	21	have	have	VERB
hassl-3115	72	22	different	different	ADJ
hassl-3115	72	23	accounting	accounting	NOUN
hassl-3115	72	24	systems	system	NOUN
hassl-3115	72	25	and	and	CCONJ
hassl-3115	72	26	reporting	report	VERB
hassl-3115	72	27	formats	format	NOUN
hassl-3115	72	28	that	that	PRON
hassl-3115	72	29	makes	make	VERB
hassl-3115	72	30	them	they	PRON
hassl-3115	72	31	more	more	ADV
hassl-3115	72	32	complex	complex	ADJ
hassl-3115	72	33	than	than	ADP
hassl-3115	72	34	others	other	NOUN
hassl-3115	72	35	.	.	PUNCT
hassl-3115	73	1	in	in	ADP
hassl-3115	73	2	addition	addition	NOUN
hassl-3115	73	3	,	,	PUNCT
hassl-3115	73	4	reviewed	review	VERB
hassl-3115	73	5	from	from	ADP
hassl-3115	73	6	debt	debt	NOUN
hassl-3115	73	7	level	level	NOUN
hassl-3115	73	8	and	and	CCONJ
hassl-3115	73	9	to	to	PART
hassl-3115	73	10	have	have	VERB
hassl-3115	73	11	high	high	ADJ
hassl-3115	73	12	debt	debt	NOUN
hassl-3115	73	13	level	level	NOUN
hassl-3115	73	14	,	,	PUNCT
hassl-3115	73	15	companies	company	NOUN
hassl-3115	73	16	that	that	PRON
hassl-3115	73	17	have	have	VERB
hassl-3115	73	18	a	a	DET
hassl-3115	73	19	high	high	ADJ
hassl-3115	73	20	debt	debt	NOUN
hassl-3115	73	21	level	level	NOUN
hassl-3115	73	22	are	be	AUX
hassl-3115	73	23	required	require	VERB
hassl-3115	73	24	to	to	PART
hassl-3115	73	25	have	have	VERB
hassl-3115	73	26	high	high	ADJ
hassl-3115	73	27	transparency	transparency	NOUN
hassl-3115	73	28	to	to	PART
hassl-3115	73	29	fulfill	fulfill	VERB
hassl-3115	73	30	information	information	NOUN
hassl-3115	73	31	needed	need	VERB
hassl-3115	73	32	.	.	PUNCT
hassl-3115	74	1	this	this	PRON
hassl-3115	74	2	leads	lead	VERB
hassl-3115	74	3	auditors	auditor	NOUN
hassl-3115	74	4	to	to	PART
hassl-3115	74	5	improve	improve	VERB
hassl-3115	74	6	their	their	PRON
hassl-3115	74	7	accuracy	accuracy	NOUN
hassl-3115	74	8	in	in	ADP
hassl-3115	74	9	doing	do	VERB
hassl-3115	74	10	audits	audits	NOUN
hassl-3115	74	11	on	on	ADP
hassl-3115	74	12	the	the	DET
hassl-3115	74	13	banking	banking	NOUN
hassl-3115	74	14	companies	company	NOUN
hassl-3115	74	15	client	client	NOUN
hassl-3115	74	16	(	(	PUNCT
hassl-3115	74	17	handoyo	handoyo	PROPN
hassl-3115	74	18	&	&	CCONJ
hassl-3115	74	19	maulana	maulana	PROPN
hassl-3115	74	20	,	,	PUNCT
hassl-3115	74	21	2019	2019	NUM
hassl-3115	74	22	)	)	PUNCT
hassl-3115	74	23	.	.	PUNCT
hassl-3115	75	1	this	this	PRON
hassl-3115	75	2	causes	cause	VERB
hassl-3115	75	3	the	the	DET
hassl-3115	75	4	quality	quality	NOUN
hassl-3115	75	5	of	of	ADP
hassl-3115	75	6	the	the	DET
hassl-3115	75	7	auditor	auditor	NOUN
hassl-3115	75	8	to	to	PART
hassl-3115	75	9	become	become	VERB
hassl-3115	75	10	a	a	DET
hassl-3115	75	11	challenge	challenge	NOUN
hassl-3115	75	12	in	in	ADP
hassl-3115	75	13	itself	itself	PRON
hassl-3115	75	14	to	to	PART
hassl-3115	75	15	uncover	uncover	VERB
hassl-3115	75	16	irregularities	irregularity	NOUN
hassl-3115	75	17	in	in	ADP
hassl-3115	75	18	the	the	DET
hassl-3115	75	19	financial	financial	ADJ
hassl-3115	75	20	statements	statement	NOUN
hassl-3115	75	21	.	.	PUNCT
hassl-3115	76	1	2	2	X
hassl-3115	76	2	.	.	X
hassl-3115	76	3	literature	literature	NOUN
hassl-3115	76	4	review	review	VERB
hassl-3115	76	5	2.1	2.1	NUM
hassl-3115	76	6	.	.	PUNCT
hassl-3115	77	1	agency	agency	NOUN
hassl-3115	77	2	theory	theory	NOUN
hassl-3115	77	3	agency	agency	NOUN
hassl-3115	77	4	theory	theory	NOUN
hassl-3115	77	5	was	be	AUX
hassl-3115	77	6	first	first	ADV
hassl-3115	77	7	described	describe	VERB
hassl-3115	77	8	by	by	ADP
hassl-3115	77	9	jensen	jensen	PROPN
hassl-3115	77	10	and	and	CCONJ
hassl-3115	77	11	meckling	meckling	NOUN
hassl-3115	77	12	(	(	PUNCT
hassl-3115	77	13	1976	1976	NUM
hassl-3115	77	14	)	)	PUNCT
hassl-3115	77	15	.	.	PUNCT
hassl-3115	78	1	this	this	DET
hassl-3115	78	2	theory	theory	NOUN
hassl-3115	78	3	reflects	reflect	VERB
hassl-3115	78	4	the	the	DET
hassl-3115	78	5	contractual	contractual	ADJ
hassl-3115	78	6	relationship	relationship	NOUN
hassl-3115	78	7	between	between	ADP
hassl-3115	78	8	the	the	DET
hassl-3115	78	9	management	management	NOUN
hassl-3115	78	10	of	of	ADP
hassl-3115	78	11	the	the	DET
hassl-3115	78	12	company	company	NOUN
hassl-3115	78	13	as	as	ADP
hassl-3115	78	14	an	an	DET
hassl-3115	78	15	agent	agent	NOUN
hassl-3115	78	16	and	and	CCONJ
hassl-3115	78	17	the	the	DET
hassl-3115	78	18	owner	owner	NOUN
hassl-3115	78	19	of	of	ADP
hassl-3115	78	20	the	the	DET
hassl-3115	78	21	company	company	NOUN
hassl-3115	78	22	,	,	PUNCT
hassl-3115	78	23	namely	namely	ADV
hassl-3115	78	24	the	the	DET
hassl-3115	78	25	shareholders	shareholder	NOUN
hassl-3115	78	26	as	as	ADP
hassl-3115	78	27	the	the	DET
hassl-3115	78	28	principal	principal	NOUN
hassl-3115	78	29	where	where	SCONJ
hassl-3115	78	30	there	there	PRON
hassl-3115	78	31	is	be	VERB
hassl-3115	78	32	a	a	DET
hassl-3115	78	33	delegation	delegation	NOUN
hassl-3115	78	34	of	of	ADP
hassl-3115	78	35	authority	authority	NOUN
hassl-3115	78	36	from	from	ADP
hassl-3115	78	37	the	the	DET
hassl-3115	78	38	principal	principal	NOUN
hassl-3115	78	39	to	to	ADP
hassl-3115	78	40	the	the	DET
hassl-3115	78	41	agent	agent	NOUN
hassl-3115	78	42	.	.	PUNCT
hassl-3115	79	1	in	in	ADP
hassl-3115	79	2	this	this	DET
hassl-3115	79	3	case	case	NOUN
hassl-3115	79	4	,	,	PUNCT
hassl-3115	79	5	the	the	DET
hassl-3115	79	6	principal	principal	NOUN
hassl-3115	79	7	authorizes	authorize	VERB
hassl-3115	79	8	the	the	DET
hassl-3115	79	9	agent	agent	NOUN
hassl-3115	79	10	to	to	PART
hassl-3115	79	11	make	make	VERB
hassl-3115	79	12	a	a	DET
hassl-3115	79	13	decision	decision	NOUN
hassl-3115	79	14	that	that	PRON
hassl-3115	79	15	is	be	AUX
hassl-3115	79	16	favorable	favorable	ADJ
hassl-3115	79	17	to	to	ADP
hassl-3115	79	18	the	the	DET
hassl-3115	79	19	principal	principal	NOUN
hassl-3115	79	20	.	.	PUNCT
hassl-3115	80	1	according	accord	VERB
hassl-3115	80	2	to	to	ADP
hassl-3115	80	3	agency	agency	NOUN
hassl-3115	80	4	theory	theory	NOUN
hassl-3115	80	5	,	,	PUNCT
hassl-3115	80	6	the	the	DET
hassl-3115	80	7	separation	separation	NOUN
hassl-3115	80	8	between	between	ADP
hassl-3115	80	9	ownership	ownership	NOUN
hassl-3115	80	10	and	and	CCONJ
hassl-3115	80	11	management	management	NOUN
hassl-3115	80	12	of	of	ADP
hassl-3115	80	13	a	a	DET
hassl-3115	80	14	company	company	NOUN
hassl-3115	80	15	can	can	AUX
hassl-3115	80	16	cause	cause	VERB
hassl-3115	80	17	agency	agency	NOUN
hassl-3115	80	18	problems	problem	NOUN
hassl-3115	80	19	,	,	PUNCT
hassl-3115	80	20	namely	namely	ADV
hassl-3115	80	21	differences	difference	NOUN
hassl-3115	80	22	in	in	ADP
hassl-3115	80	23	interests	interest	NOUN
hassl-3115	80	24	between	between	ADP
hassl-3115	80	25	agents	agent	NOUN
hassl-3115	80	26	and	and	CCONJ
hassl-3115	80	27	principals	principal	NOUN
hassl-3115	80	28	.	.	PUNCT
hassl-3115	81	1	the	the	DET
hassl-3115	81	2	principal	principal	NOUN
hassl-3115	81	3	as	as	ADP
hassl-3115	81	4	the	the	DET
hassl-3115	81	5	shareholder	shareholder	NOUN
hassl-3115	81	6	wants	want	VERB
hassl-3115	81	7	the	the	DET
hassl-3115	81	8	maximum	maximum	ADJ
hassl-3115	81	9	profit	profit	NOUN
hassl-3115	81	10	,	,	PUNCT
hassl-3115	81	11	while	while	SCONJ
hassl-3115	81	12	the	the	DET
hassl-3115	81	13	agent	agent	NOUN
hassl-3115	81	14	as	as	ADP
hassl-3115	81	15	the	the	DET
hassl-3115	81	16	manager	manager	NOUN
hassl-3115	81	17	wants	want	VERB
hassl-3115	81	18	a	a	DET
hassl-3115	81	19	large	large	ADJ
hassl-3115	81	20	bonus	bonus	NOUN
hassl-3115	81	21	.	.	PUNCT
hassl-3115	82	1	the	the	DET
hassl-3115	82	2	agent	agent	NOUN
hassl-3115	82	3	as	as	ADP
hassl-3115	82	4	the	the	DET
hassl-3115	82	5	party	party	NOUN
hassl-3115	82	6	running	run	VERB
hassl-3115	82	7	the	the	DET
hassl-3115	82	8	company	company	NOUN
hassl-3115	82	9	certainly	certainly	ADV
hassl-3115	82	10	has	have	VERB
hassl-3115	82	11	access	access	NOUN
hassl-3115	82	12	to	to	ADP
hassl-3115	82	13	more	more	ADJ
hassl-3115	82	14	information	information	NOUN
hassl-3115	82	15	about	about	ADP
hassl-3115	82	16	the	the	DET
hassl-3115	82	17	company	company	NOUN
hassl-3115	82	18	.	.	PUNCT
hassl-3115	83	1	on	on	ADP
hassl-3115	83	2	the	the	DET
hassl-3115	83	3	other	other	ADJ
hassl-3115	83	4	hand	hand	NOUN
hassl-3115	83	5	,	,	PUNCT
hassl-3115	83	6	the	the	DET
hassl-3115	83	7	principal	principal	NOUN
hassl-3115	83	8	as	as	ADP
hassl-3115	83	9	an	an	DET
hassl-3115	83	10	external	external	ADJ
hassl-3115	83	11	party	party	NOUN
hassl-3115	83	12	has	have	VERB
hassl-3115	83	13	a	a	DET
hassl-3115	83	14	limited	limited	ADJ
hassl-3115	83	15	access	access	NOUN
hassl-3115	83	16	to	to	ADP
hassl-3115	83	17	the	the	DET
hassl-3115	83	18	management	management	NOUN
hassl-3115	83	19	of	of	ADP
hassl-3115	83	20	the	the	DET
hassl-3115	83	21	company	company	NOUN
hassl-3115	83	22	.	.	PUNCT
hassl-3115	84	1	principals	principal	NOUN
hassl-3115	84	2	find	find	VERB
hassl-3115	84	3	it	it	PRON
hassl-3115	84	4	difficult	difficult	ADJ
hassl-3115	84	5	to	to	PART
hassl-3115	84	6	observe	observe	VERB
hassl-3115	84	7	and	and	CCONJ
hassl-3115	84	8	monitor	monitor	VERB
hassl-3115	84	9	management	management	NOUN
hassl-3115	84	10	behavior	behavior	NOUN
hassl-3115	84	11	directly	directly	ADV
hassl-3115	84	12	.	.	PUNCT
hassl-3115	85	1	this	this	PRON
hassl-3115	85	2	can	can	AUX
hassl-3115	85	3	create	create	VERB
hassl-3115	85	4	information	information	NOUN
hassl-3115	85	5	asymmetry	asymmetry	NOUN
hassl-3115	85	6	between	between	ADP
hassl-3115	85	7	the	the	DET
hassl-3115	85	8	agent	agent	NOUN
hassl-3115	85	9	and	and	CCONJ
hassl-3115	85	10	the	the	DET
hassl-3115	85	11	principal	principal	NOUN
hassl-3115	85	12	.	.	PUNCT
hassl-3115	86	1	the	the	DET
hassl-3115	86	2	two	two	NUM
hassl-3115	86	3	parties	party	NOUN
hassl-3115	86	4	have	have	VERB
hassl-3115	86	5	different	different	ADJ
hassl-3115	86	6	interests	interest	NOUN
hassl-3115	86	7	where	where	SCONJ
hassl-3115	86	8	it	it	PRON
hassl-3115	86	9	raises	raise	VERB
hassl-3115	86	10	the	the	DET
hassl-3115	86	11	assumption	assumption	NOUN
hassl-3115	86	12	that	that	SCONJ
hassl-3115	86	13	the	the	DET
hassl-3115	86	14	agent	agent	NOUN
hassl-3115	86	15	tends	tend	VERB
hassl-3115	86	16	to	to	PART
hassl-3115	86	17	be	be	AUX
hassl-3115	86	18	close	close	ADJ
hassl-3115	86	19	to	to	ADP
hassl-3115	86	20	the	the	DET
hassl-3115	86	21	principal	principal	NOUN
hassl-3115	86	22	.	.	PUNCT
hassl-3115	87	1	principals	principal	NOUN
hassl-3115	87	2	are	be	AUX
hassl-3115	87	3	advised	advise	VERB
hassl-3115	87	4	not	not	PART
hassl-3115	87	5	to	to	PART
hassl-3115	87	6	simply	simply	ADV
hassl-3115	87	7	believe	believe	VERB
hassl-3115	87	8	in	in	ADP
hassl-3115	87	9	the	the	DET
hassl-3115	87	10	financial	financial	ADJ
hassl-3115	87	11	statements	statement	NOUN
hassl-3115	87	12	prepared	prepare	VERB
hassl-3115	87	13	by	by	ADP
hassl-3115	87	14	agents	agent	NOUN
hassl-3115	87	15	as	as	ADP
hassl-3115	87	16	a	a	DET
hassl-3115	87	17	form	form	NOUN
hassl-3115	87	18	of	of	ADP
hassl-3115	87	19	accountability	accountability	NOUN
hassl-3115	87	20	(	(	PUNCT
hassl-3115	87	21	godfrey	godfrey	PROPN
hassl-3115	87	22	,	,	PUNCT
hassl-3115	87	23	2010	2010	NUM
hassl-3115	87	24	)	)	PUNCT
hassl-3115	87	25	.	.	PUNCT
hassl-3115	88	1	this	this	DET
hassl-3115	88	2	assumption	assumption	NOUN
hassl-3115	88	3	naturally	naturally	ADV
hassl-3115	88	4	arises	arise	VERB
hassl-3115	88	5	because	because	SCONJ
hassl-3115	88	6	the	the	DET
hassl-3115	88	7	limited	limited	ADJ
hassl-3115	88	8	access	access	NOUN
hassl-3115	88	9	owned	own	VERB
hassl-3115	88	10	by	by	ADP
hassl-3115	88	11	the	the	DET
hassl-3115	88	12	principal	principal	NOUN
hassl-3115	88	13	can	can	AUX
hassl-3115	88	14	be	be	AUX
hassl-3115	88	15	a	a	DET
hassl-3115	88	16	gap	gap	NOUN
hassl-3115	88	17	and	and	CCONJ
hassl-3115	88	18	open	open	VERB
hassl-3115	88	19	up	up	ADP
hassl-3115	88	20	opportunities	opportunity	NOUN
hassl-3115	88	21	for	for	ADP
hassl-3115	88	22	management	management	NOUN
hassl-3115	88	23	to	to	PART
hassl-3115	88	24	make	make	VERB
hassl-3115	88	25	deviations	deviation	NOUN
hassl-3115	88	26	,	,	PUNCT
hassl-3115	88	27	namely	namely	ADV
hassl-3115	88	28	by	by	ADP
hassl-3115	88	29	manipulating	manipulate	VERB
hassl-3115	88	30	the	the	DET
hassl-3115	88	31	company	company	NOUN
hassl-3115	88	32	's	's	PART
hassl-3115	88	33	financial	financial	ADJ
hassl-3115	88	34	statements	statement	NOUN
hassl-3115	88	35	,	,	PUNCT
hassl-3115	88	36	where	where	SCONJ
hassl-3115	88	37	management	management	NOUN
hassl-3115	88	38	has	have	VERB
hassl-3115	88	39	the	the	DET
hassl-3115	88	40	obligation	obligation	NOUN
hassl-3115	88	41	to	to	PART
hassl-3115	88	42	report	report	VERB
hassl-3115	88	43	the	the	DET
hassl-3115	88	44	company	company	NOUN
hassl-3115	88	45	's	's	PART
hassl-3115	88	46	performance	performance	NOUN
hassl-3115	88	47	as	as	SCONJ
hassl-3115	88	48	outlined	outline	VERB
hassl-3115	88	49	in	in	ADP
hassl-3115	88	50	the	the	DET
hassl-3115	88	51	financial	financial	ADJ
hassl-3115	88	52	statements	statement	NOUN
hassl-3115	88	53	as	as	ADP
hassl-3115	88	54	a	a	DET
hassl-3115	88	55	form	form	NOUN
hassl-3115	88	56	of	of	ADP
hassl-3115	88	57	accountability	accountability	NOUN
hassl-3115	88	58	.	.	PUNCT
hassl-3115	89	1	the	the	DET
hassl-3115	89	2	financial	financial	ADJ
hassl-3115	89	3	statements	statement	NOUN
hassl-3115	89	4	are	be	AUX
hassl-3115	89	5	manipulated	manipulate	VERB
hassl-3115	89	6	with	with	ADP
hassl-3115	89	7	the	the	DET
hassl-3115	89	8	intention	intention	NOUN
hassl-3115	89	9	of	of	ADP
hassl-3115	89	10	being	be	AUX
hassl-3115	89	11	in	in	ADP
hassl-3115	89	12	accordance	accordance	NOUN
hassl-3115	89	13	with	with	ADP
hassl-3115	89	14	the	the	DET
hassl-3115	89	15	objectives	objective	NOUN
hassl-3115	89	16	to	to	PART
hassl-3115	89	17	be	be	AUX
hassl-3115	89	18	achieved	achieve	VERB
hassl-3115	89	19	by	by	ADP
hassl-3115	89	20	management	management	NOUN
hassl-3115	89	21	,	,	PUNCT
hassl-3115	89	22	resulting	result	VERB
hassl-3115	89	23	in	in	ADP
hassl-3115	89	24	the	the	DET
hassl-3115	89	25	financial	financial	ADJ
hassl-3115	89	26	statements	statement	NOUN
hassl-3115	89	27	being	be	AUX
hassl-3115	89	28	no	no	ADV
hassl-3115	89	29	longer	long	ADV
hassl-3115	89	30	relevant	relevant	ADJ
hassl-3115	89	31	and	and	CCONJ
hassl-3115	89	32	reflecting	reflect	VERB
hassl-3115	89	33	the	the	DET
hassl-3115	89	34	actual	actual	ADJ
hassl-3115	89	35	condition	condition	NOUN
hassl-3115	89	36	of	of	ADP
hassl-3115	89	37	the	the	DET
hassl-3115	89	38	company	company	NOUN
hassl-3115	89	39	.	.	PUNCT
hassl-3115	90	1	humanities	humanity	NOUN
hassl-3115	90	2	and	and	CCONJ
hassl-3115	90	3	social	social	ADJ
hassl-3115	90	4	sciences	science	NOUN
hassl-3115	90	5	letters	letter	NOUN
hassl-3115	90	6	,	,	PUNCT
hassl-3115	90	7	2022	2022	NUM
hassl-3115	90	8	,	,	PUNCT
hassl-3115	90	9	10(4	10(4	NUM
hassl-3115	90	10	):	):	PUNCT
hassl-3115	90	11	463	463	NUM
hassl-3115	90	12	-	-	SYM
hassl-3115	90	13	481	481	NUM
hassl-3115	90	14	466	466	NUM
hassl-3115	90	15	©	©	PROPN
hassl-3115	90	16	2022	2022	NUM
hassl-3115	90	17	conscientia	conscientia	PROPN
hassl-3115	90	18	beam	beam	PROPN
hassl-3115	90	19	.	.	PUNCT
hassl-3115	91	1	all	all	DET
hassl-3115	91	2	rights	right	NOUN
hassl-3115	91	3	reserved	reserve	VERB
hassl-3115	91	4	.	.	PUNCT
hassl-3115	92	1	the	the	DET
hassl-3115	92	2	existence	existence	NOUN
hassl-3115	92	3	of	of	ADP
hassl-3115	92	4	an	an	DET
hassl-3115	92	5	agency	agency	NOUN
hassl-3115	92	6	conflict	conflict	NOUN
hassl-3115	92	7	between	between	ADP
hassl-3115	92	8	the	the	DET
hassl-3115	92	9	two	two	NUM
hassl-3115	92	10	parties	party	NOUN
hassl-3115	92	11	,	,	PUNCT
hassl-3115	92	12	namely	namely	ADV
hassl-3115	92	13	the	the	DET
hassl-3115	92	14	principal	principal	NOUN
hassl-3115	92	15	and	and	CCONJ
hassl-3115	92	16	the	the	DET
hassl-3115	92	17	agent	agent	NOUN
hassl-3115	92	18	,	,	PUNCT
hassl-3115	92	19	requires	require	VERB
hassl-3115	92	20	a	a	DET
hassl-3115	92	21	third	third	ADJ
hassl-3115	92	22	party	party	NOUN
hassl-3115	92	23	who	who	PRON
hassl-3115	92	24	is	be	AUX
hassl-3115	92	25	an	an	DET
hassl-3115	92	26	independent	independent	ADJ
hassl-3115	92	27	auditor	auditor	NOUN
hassl-3115	92	28	to	to	PART
hassl-3115	92	29	carry	carry	VERB
hassl-3115	92	30	out	out	ADP
hassl-3115	92	31	an	an	DET
hassl-3115	92	32	audit	audit	NOUN
hassl-3115	92	33	of	of	ADP
hassl-3115	92	34	the	the	DET
hassl-3115	92	35	company	company	NOUN
hassl-3115	92	36	's	's	PART
hassl-3115	92	37	financial	financial	ADJ
hassl-3115	92	38	statements	statement	NOUN
hassl-3115	92	39	.	.	PUNCT
hassl-3115	93	1	panjaitan	panjaitan	ADJ
hassl-3115	93	2	(	(	PUNCT
hassl-3115	93	3	2014	2014	NUM
hassl-3115	93	4	)	)	PUNCT
hassl-3115	93	5	stated	state	VERB
hassl-3115	93	6	that	that	SCONJ
hassl-3115	93	7	a	a	DET
hassl-3115	93	8	third	third	ADJ
hassl-3115	93	9	party	party	NOUN
hassl-3115	93	10	acts	act	VERB
hassl-3115	93	11	as	as	ADP
hassl-3115	93	12	a	a	DET
hassl-3115	93	13	liaison	liaison	NOUN
hassl-3115	93	14	between	between	ADP
hassl-3115	93	15	the	the	DET
hassl-3115	93	16	agent	agent	NOUN
hassl-3115	93	17	and	and	CCONJ
hassl-3115	93	18	the	the	DET
hassl-3115	93	19	principal	principal	NOUN
hassl-3115	93	20	and	and	CCONJ
hassl-3115	93	21	to	to	PART
hassl-3115	93	22	ensure	ensure	VERB
hassl-3115	93	23	that	that	SCONJ
hassl-3115	93	24	the	the	DET
hassl-3115	93	25	behavior	behavior	NOUN
hassl-3115	93	26	of	of	ADP
hassl-3115	93	27	the	the	DET
hassl-3115	93	28	agent	agent	NOUN
hassl-3115	93	29	is	be	AUX
hassl-3115	93	30	consistent	consistent	ADJ
hassl-3115	93	31	with	with	ADP
hassl-3115	93	32	the	the	DET
hassl-3115	93	33	interests	interest	NOUN
hassl-3115	93	34	of	of	ADP
hassl-3115	93	35	the	the	DET
hassl-3115	93	36	principal	principal	NOUN
hassl-3115	93	37	.	.	PUNCT
hassl-3115	94	1	therefore	therefore	ADV
hassl-3115	94	2	,	,	PUNCT
hassl-3115	94	3	the	the	DET
hassl-3115	94	4	auditor	auditor	NOUN
hassl-3115	94	5	as	as	ADP
hassl-3115	94	6	a	a	DET
hassl-3115	94	7	third	third	ADJ
hassl-3115	94	8	party	party	NOUN
hassl-3115	94	9	is	be	AUX
hassl-3115	94	10	needed	need	VERB
hassl-3115	94	11	to	to	PART
hassl-3115	94	12	monitor	monitor	VERB
hassl-3115	94	13	management	management	NOUN
hassl-3115	94	14	activities	activity	NOUN
hassl-3115	94	15	whether	whether	SCONJ
hassl-3115	94	16	they	they	PRON
hassl-3115	94	17	are	be	AUX
hassl-3115	94	18	in	in	ADP
hassl-3115	94	19	line	line	NOUN
hassl-3115	94	20	with	with	ADP
hassl-3115	94	21	the	the	DET
hassl-3115	94	22	interests	interest	NOUN
hassl-3115	94	23	of	of	ADP
hassl-3115	94	24	the	the	DET
hassl-3115	94	25	principal	principal	NOUN
hassl-3115	94	26	or	or	CCONJ
hassl-3115	94	27	not	not	PART
hassl-3115	94	28	through	through	ADP
hassl-3115	94	29	financial	financial	ADJ
hassl-3115	94	30	reporting	reporting	NOUN
hassl-3115	94	31	.	.	PUNCT
hassl-3115	95	1	the	the	DET
hassl-3115	95	2	auditor	auditor	NOUN
hassl-3115	95	3	will	will	AUX
hassl-3115	95	4	examine	examine	VERB
hassl-3115	95	5	and	and	CCONJ
hassl-3115	95	6	evaluate	evaluate	VERB
hassl-3115	95	7	the	the	DET
hassl-3115	95	8	financial	financial	ADJ
hassl-3115	95	9	statements	statement	NOUN
hassl-3115	95	10	and	and	CCONJ
hassl-3115	95	11	provide	provide	VERB
hassl-3115	95	12	a	a	DET
hassl-3115	95	13	true	true	ADJ
hassl-3115	95	14	audit	audit	NOUN
hassl-3115	95	15	opinion	opinion	NOUN
hassl-3115	95	16	in	in	ADP
hassl-3115	95	17	order	order	NOUN
hassl-3115	95	18	to	to	PART
hassl-3115	95	19	produce	produce	VERB
hassl-3115	95	20	a	a	DET
hassl-3115	95	21	high	high	ADJ
hassl-3115	95	22	quality	quality	NOUN
hassl-3115	95	23	audit	audit	NOUN
hassl-3115	95	24	.	.	PUNCT
hassl-3115	96	1	2.2	2.2	NUM
hassl-3115	96	2	.	.	PUNCT
hassl-3115	97	1	audit	audit	NOUN
hassl-3115	97	2	quality	quality	NOUN
hassl-3115	97	3	audit	audit	NOUN
hassl-3115	97	4	quality	quality	NOUN
hassl-3115	97	5	is	be	AUX
hassl-3115	97	6	defined	define	VERB
hassl-3115	97	7	as	as	ADP
hassl-3115	97	8	the	the	DET
hassl-3115	97	9	probability	probability	NOUN
hassl-3115	97	10	that	that	SCONJ
hassl-3115	97	11	the	the	DET
hassl-3115	97	12	auditor	auditor	NOUN
hassl-3115	97	13	will	will	AUX
hassl-3115	97	14	find	find	VERB
hassl-3115	97	15	and	and	CCONJ
hassl-3115	97	16	report	report	VERB
hassl-3115	97	17	a	a	DET
hassl-3115	97	18	violation	violation	NOUN
hassl-3115	97	19	of	of	ADP
hassl-3115	97	20	the	the	DET
hassl-3115	97	21	client	client	NOUN
hassl-3115	97	22	's	's	PART
hassl-3115	97	23	accounting	accounting	NOUN
hassl-3115	97	24	system	system	NOUN
hassl-3115	97	25	(	(	PUNCT
hassl-3115	97	26	deangelo	deangelo	PROPN
hassl-3115	97	27	,	,	PUNCT
hassl-3115	97	28	1981	1981	NUM
hassl-3115	97	29	)	)	PUNCT
hassl-3115	97	30	.	.	PUNCT
hassl-3115	98	1	this	this	DET
hassl-3115	98	2	definition	definition	NOUN
hassl-3115	98	3	illustrates	illustrate	VERB
hassl-3115	98	4	a	a	DET
hassl-3115	98	5	point	point	NOUN
hassl-3115	98	6	that	that	PRON
hassl-3115	98	7	audit	audit	NOUN
hassl-3115	98	8	tasks	task	NOUN
hassl-3115	98	9	must	must	AUX
hassl-3115	98	10	be	be	AUX
hassl-3115	98	11	carried	carry	VERB
hassl-3115	98	12	out	out	ADP
hassl-3115	98	13	by	by	ADP
hassl-3115	98	14	professional	professional	ADJ
hassl-3115	98	15	and	and	CCONJ
hassl-3115	98	16	experienced	experienced	ADJ
hassl-3115	98	17	auditors	auditor	NOUN
hassl-3115	98	18	so	so	SCONJ
hassl-3115	98	19	that	that	SCONJ
hassl-3115	98	20	the	the	DET
hassl-3115	98	21	resulting	result	VERB
hassl-3115	98	22	audit	audit	NOUN
hassl-3115	98	23	quality	quality	NOUN
hassl-3115	98	24	is	be	AUX
hassl-3115	98	25	high	high	ADJ
hassl-3115	98	26	.	.	PUNCT
hassl-3115	99	1	the	the	DET
hassl-3115	99	2	quality	quality	NOUN
hassl-3115	99	3	of	of	ADP
hassl-3115	99	4	an	an	DET
hassl-3115	99	5	audit	audit	NOUN
hassl-3115	99	6	process	process	NOUN
hassl-3115	99	7	is	be	AUX
hassl-3115	99	8	very	very	ADV
hassl-3115	99	9	important	important	ADJ
hassl-3115	99	10	to	to	PART
hassl-3115	99	11	ensure	ensure	VERB
hassl-3115	99	12	that	that	SCONJ
hassl-3115	99	13	the	the	DET
hassl-3115	99	14	financial	financial	ADJ
hassl-3115	99	15	statements	statement	NOUN
hassl-3115	99	16	presented	present	VERB
hassl-3115	99	17	are	be	AUX
hassl-3115	99	18	relevant	relevant	ADJ
hassl-3115	99	19	and	and	CCONJ
hassl-3115	99	20	reliable	reliable	ADJ
hassl-3115	99	21	so	so	SCONJ
hassl-3115	99	22	that	that	SCONJ
hassl-3115	99	23	they	they	PRON
hassl-3115	99	24	can	can	AUX
hassl-3115	99	25	be	be	AUX
hassl-3115	99	26	used	use	VERB
hassl-3115	99	27	as	as	ADP
hassl-3115	99	28	a	a	DET
hassl-3115	99	29	basis	basis	NOUN
hassl-3115	99	30	for	for	ADP
hassl-3115	99	31	decision	decision	NOUN
hassl-3115	99	32	making	making	NOUN
hassl-3115	99	33	by	by	ADP
hassl-3115	99	34	users	user	NOUN
hassl-3115	99	35	.	.	PUNCT
hassl-3115	100	1	hartadi	hartadi	PROPN
hassl-3115	100	2	(	(	PUNCT
hassl-3115	100	3	2012	2012	NUM
hassl-3115	100	4	)	)	PUNCT
hassl-3115	100	5	stated	state	VERB
hassl-3115	100	6	that	that	SCONJ
hassl-3115	100	7	quality	quality	NOUN
hassl-3115	100	8	is	be	AUX
hassl-3115	100	9	work	work	NOUN
hassl-3115	100	10	professionalism	professionalism	NOUN
hassl-3115	100	11	that	that	PRON
hassl-3115	100	12	must	must	AUX
hassl-3115	100	13	be	be	AUX
hassl-3115	100	14	maintained	maintain	VERB
hassl-3115	100	15	by	by	ADP
hassl-3115	100	16	professional	professional	ADJ
hassl-3115	100	17	public	public	ADJ
hassl-3115	100	18	accountants	accountant	NOUN
hassl-3115	100	19	.	.	PUNCT
hassl-3115	101	1	an	an	DET
hassl-3115	101	2	auditor	auditor	NOUN
hassl-3115	101	3	must	must	AUX
hassl-3115	101	4	uphold	uphold	VERB
hassl-3115	101	5	independence	independence	NOUN
hassl-3115	101	6	in	in	ADP
hassl-3115	101	7	order	order	NOUN
hassl-3115	101	8	to	to	PART
hassl-3115	101	9	maintain	maintain	VERB
hassl-3115	101	10	quality	quality	NOUN
hassl-3115	101	11	audit	audit	NOUN
hassl-3115	101	12	results	result	NOUN
hassl-3115	101	13	by	by	ADP
hassl-3115	101	14	always	always	ADV
hassl-3115	101	15	prioritizing	prioritize	VERB
hassl-3115	101	16	the	the	DET
hassl-3115	101	17	interests	interest	NOUN
hassl-3115	101	18	of	of	ADP
hassl-3115	101	19	the	the	DET
hassl-3115	101	20	principal	principal	NOUN
hassl-3115	101	21	over	over	ADP
hassl-3115	101	22	the	the	DET
hassl-3115	101	23	interests	interest	NOUN
hassl-3115	101	24	of	of	ADP
hassl-3115	101	25	the	the	DET
hassl-3115	101	26	agent	agent	NOUN
hassl-3115	101	27	or	or	CCONJ
hassl-3115	101	28	the	the	DET
hassl-3115	101	29	auditor	auditor	NOUN
hassl-3115	101	30	's	's	PART
hassl-3115	101	31	personal	personal	ADJ
hassl-3115	101	32	interests	interest	NOUN
hassl-3115	101	33	in	in	ADP
hassl-3115	101	34	issuing	issue	VERB
hassl-3115	101	35	audit	audit	NOUN
hassl-3115	101	36	reports	report	NOUN
hassl-3115	101	37	.	.	PUNCT
hassl-3115	102	1	in	in	ADP
hassl-3115	102	2	addition	addition	NOUN
hassl-3115	102	3	to	to	ADP
hassl-3115	102	4	independence	independence	NOUN
hassl-3115	102	5	,	,	PUNCT
hassl-3115	102	6	high	high	ADJ
hassl-3115	102	7	competence	competence	NOUN
hassl-3115	102	8	must	must	AUX
hassl-3115	102	9	also	also	ADV
hassl-3115	102	10	be	be	AUX
hassl-3115	102	11	possessed	possess	VERB
hassl-3115	102	12	by	by	ADP
hassl-3115	102	13	an	an	DET
hassl-3115	102	14	auditor	auditor	NOUN
hassl-3115	102	15	.	.	PUNCT
hassl-3115	103	1	auditors	auditor	NOUN
hassl-3115	103	2	are	be	AUX
hassl-3115	103	3	required	require	VERB
hassl-3115	103	4	to	to	PART
hassl-3115	103	5	complete	complete	VERB
hassl-3115	103	6	a	a	DET
hassl-3115	103	7	certification	certification	NOUN
hassl-3115	103	8	for	for	ADP
hassl-3115	103	9	the	the	DET
hassl-3115	103	10	public	public	ADJ
hassl-3115	103	11	accounting	accounting	NOUN
hassl-3115	103	12	profession	profession	NOUN
hassl-3115	103	13	issued	issue	VERB
hassl-3115	103	14	by	by	ADP
hassl-3115	103	15	the	the	DET
hassl-3115	103	16	indonesian	indonesian	PROPN
hassl-3115	103	17	institute	institute	PROPN
hassl-3115	103	18	of	of	ADP
hassl-3115	103	19	certified	certify	VERB
hassl-3115	103	20	public	public	ADJ
hassl-3115	103	21	accountants	accountant	NOUN
hassl-3115	103	22	(	(	PUNCT
hassl-3115	103	23	iicpa	iicpa	PROPN
hassl-3115	103	24	)	)	PUNCT
hassl-3115	103	25	,	,	PUNCT
hassl-3115	103	26	in	in	ADP
hassl-3115	103	27	which	which	PRON
hassl-3115	103	28	to	to	PART
hassl-3115	103	29	obtain	obtain	VERB
hassl-3115	103	30	the	the	DET
hassl-3115	103	31	certificate	certificate	NOUN
hassl-3115	103	32	,	,	PUNCT
hassl-3115	103	33	the	the	DET
hassl-3115	103	34	auditor	auditor	NOUN
hassl-3115	103	35	will	will	AUX
hassl-3115	103	36	pass	pass	VERB
hassl-3115	103	37	certain	certain	ADJ
hassl-3115	103	38	stages	stage	NOUN
hassl-3115	103	39	.	.	PUNCT
hassl-3115	104	1	to	to	PART
hassl-3115	104	2	support	support	VERB
hassl-3115	104	3	professionalism	professionalism	NOUN
hassl-3115	104	4	in	in	ADP
hassl-3115	104	5	carrying	carry	VERB
hassl-3115	104	6	out	out	ADP
hassl-3115	104	7	their	their	PRON
hassl-3115	104	8	duties	duty	NOUN
hassl-3115	104	9	,	,	PUNCT
hassl-3115	104	10	auditors	auditor	NOUN
hassl-3115	104	11	must	must	AUX
hassl-3115	104	12	adhere	adhere	VERB
hassl-3115	104	13	to	to	ADP
hassl-3115	104	14	audit	audit	NOUN
hassl-3115	104	15	standards	standard	NOUN
hassl-3115	104	16	determined	determine	VERB
hassl-3115	104	17	by	by	ADP
hassl-3115	104	18	the	the	DET
hassl-3115	104	19	indonesian	indonesian	PROPN
hassl-3115	104	20	institute	institute	PROPN
hassl-3115	104	21	of	of	ADP
hassl-3115	104	22	certified	certify	VERB
hassl-3115	104	23	public	public	ADJ
hassl-3115	104	24	accountants	accountant	NOUN
hassl-3115	104	25	,	,	PUNCT
hassl-3115	104	26	such	such	ADJ
hassl-3115	104	27	as	as	ADP
hassl-3115	104	28	general	general	ADJ
hassl-3115	104	29	standards	standard	NOUN
hassl-3115	104	30	,	,	PUNCT
hassl-3115	104	31	fieldwork	fieldwork	NOUN
hassl-3115	104	32	standards	standard	NOUN
hassl-3115	104	33	,	,	PUNCT
hassl-3115	104	34	and	and	CCONJ
hassl-3115	104	35	reporting	reporting	NOUN
hassl-3115	104	36	standards	standard	NOUN
hassl-3115	104	37	.	.	PUNCT
hassl-3115	105	1	these	these	DET
hassl-3115	105	2	standards	standard	NOUN
hassl-3115	105	3	are	be	AUX
hassl-3115	105	4	closely	closely	ADV
hassl-3115	105	5	related	relate	VERB
hassl-3115	105	6	to	to	ADP
hassl-3115	105	7	a	a	DET
hassl-3115	105	8	number	number	NOUN
hassl-3115	105	9	of	of	ADP
hassl-3115	105	10	important	important	ADJ
hassl-3115	105	11	aspects	aspect	NOUN
hassl-3115	105	12	,	,	PUNCT
hassl-3115	105	13	namely	namely	ADV
hassl-3115	105	14	planning	planning	NOUN
hassl-3115	105	15	,	,	PUNCT
hassl-3115	105	16	monitoring	monitoring	NOUN
hassl-3115	105	17	,	,	PUNCT
hassl-3115	105	18	fraud	fraud	NOUN
hassl-3115	105	19	detection	detection	NOUN
hassl-3115	105	20	,	,	PUNCT
hassl-3115	105	21	risk	risk	NOUN
hassl-3115	105	22	determination	determination	NOUN
hassl-3115	105	23	,	,	PUNCT
hassl-3115	105	24	and	and	CCONJ
hassl-3115	105	25	increasing	increase	VERB
hassl-3115	105	26	credibility	credibility	NOUN
hassl-3115	105	27	,	,	PUNCT
hassl-3115	105	28	as	as	ADV
hassl-3115	105	29	well	well	ADV
hassl-3115	105	30	as	as	ADP
hassl-3115	105	31	providing	provide	VERB
hassl-3115	105	32	client	client	NOUN
hassl-3115	105	33	satisfaction	satisfaction	NOUN
hassl-3115	105	34	(	(	PUNCT
hassl-3115	105	35	abdelrhman	abdelrhman	NOUN
hassl-3115	105	36	,	,	PUNCT
hassl-3115	105	37	labib	labib	PROPN
hassl-3115	105	38	,	,	PUNCT
hassl-3115	105	39	&	&	CCONJ
hassl-3115	105	40	elbayoumi	elbayoumi	NOUN
hassl-3115	105	41	,	,	PUNCT
hassl-3115	105	42	2014	2014	NUM
hassl-3115	105	43	)	)	PUNCT
hassl-3115	105	44	.	.	PUNCT
hassl-3115	106	1	the	the	DET
hassl-3115	106	2	existing	exist	VERB
hassl-3115	106	3	audit	audit	NOUN
hassl-3115	106	4	standards	standard	NOUN
hassl-3115	106	5	will	will	AUX
hassl-3115	106	6	increase	increase	VERB
hassl-3115	106	7	the	the	DET
hassl-3115	106	8	auditor	auditor	NOUN
hassl-3115	106	9	's	's	PART
hassl-3115	106	10	sense	sense	NOUN
hassl-3115	106	11	of	of	ADP
hassl-3115	106	12	responsibility	responsibility	NOUN
hassl-3115	106	13	in	in	ADP
hassl-3115	106	14	carrying	carry	VERB
hassl-3115	106	15	out	out	ADP
hassl-3115	106	16	his	his	PRON
hassl-3115	106	17	duties	duty	NOUN
hassl-3115	106	18	so	so	SCONJ
hassl-3115	106	19	that	that	SCONJ
hassl-3115	106	20	the	the	DET
hassl-3115	106	21	public	public	NOUN
hassl-3115	106	22	's	's	PART
hassl-3115	106	23	view	view	NOUN
hassl-3115	106	24	and	and	CCONJ
hassl-3115	106	25	trust	trust	NOUN
hassl-3115	106	26	in	in	ADP
hassl-3115	106	27	the	the	DET
hassl-3115	106	28	auditor	auditor	NOUN
hassl-3115	106	29	will	will	AUX
hassl-3115	106	30	increase	increase	VERB
hassl-3115	106	31	.	.	PUNCT
hassl-3115	107	1	in	in	ADP
hassl-3115	107	2	addition	addition	NOUN
hassl-3115	107	3	,	,	PUNCT
hassl-3115	107	4	auditors	auditor	NOUN
hassl-3115	107	5	are	be	AUX
hassl-3115	107	6	also	also	ADV
hassl-3115	107	7	required	require	VERB
hassl-3115	107	8	to	to	PART
hassl-3115	107	9	comply	comply	VERB
hassl-3115	107	10	with	with	ADP
hassl-3115	107	11	the	the	DET
hassl-3115	107	12	law	law	NOUN
hassl-3115	107	13	and	and	CCONJ
hassl-3115	107	14	adhere	adhere	VERB
hassl-3115	107	15	to	to	ADP
hassl-3115	107	16	the	the	DET
hassl-3115	107	17	existing	exist	VERB
hassl-3115	107	18	professional	professional	ADJ
hassl-3115	107	19	code	code	NOUN
hassl-3115	107	20	of	of	ADP
hassl-3115	107	21	ethics	ethic	NOUN
hassl-3115	107	22	.	.	PUNCT
hassl-3115	108	1	that	that	DET
hassl-3115	108	2	way	way	NOUN
hassl-3115	108	3	,	,	PUNCT
hassl-3115	108	4	the	the	DET
hassl-3115	108	5	quality	quality	NOUN
hassl-3115	108	6	of	of	ADP
hassl-3115	108	7	audit	audit	NOUN
hassl-3115	108	8	results	result	NOUN
hassl-3115	108	9	will	will	AUX
hassl-3115	108	10	always	always	ADV
hassl-3115	108	11	be	be	AUX
hassl-3115	108	12	maintained	maintain	VERB
hassl-3115	108	13	and	and	CCONJ
hassl-3115	108	14	can	can	AUX
hassl-3115	108	15	improve	improve	VERB
hassl-3115	108	16	the	the	DET
hassl-3115	108	17	image	image	NOUN
hassl-3115	108	18	of	of	ADP
hassl-3115	108	19	the	the	DET
hassl-3115	108	20	public	public	ADJ
hassl-3115	108	21	accounting	accounting	NOUN
hassl-3115	108	22	firm	firm	NOUN
hassl-3115	108	23	itself	itself	PRON
hassl-3115	108	24	where	where	SCONJ
hassl-3115	108	25	it	it	PRON
hassl-3115	108	26	reflects	reflect	VERB
hassl-3115	108	27	that	that	SCONJ
hassl-3115	108	28	the	the	DET
hassl-3115	108	29	audit	audit	NOUN
hassl-3115	108	30	process	process	NOUN
hassl-3115	108	31	has	have	AUX
hassl-3115	108	32	been	be	AUX
hassl-3115	108	33	carried	carry	VERB
hassl-3115	108	34	out	out	ADP
hassl-3115	108	35	in	in	ADP
hassl-3115	108	36	accordance	accordance	NOUN
hassl-3115	108	37	with	with	ADP
hassl-3115	108	38	standards	standard	NOUN
hassl-3115	108	39	and	and	CCONJ
hassl-3115	108	40	regulations	regulation	NOUN
hassl-3115	108	41	to	to	PART
hassl-3115	108	42	produce	produce	VERB
hassl-3115	108	43	high	high	ADJ
hassl-3115	108	44	audit	audit	NOUN
hassl-3115	108	45	quality	quality	NOUN
hassl-3115	108	46	.	.	PUNCT
hassl-3115	109	1	2.3	2.3	NUM
hassl-3115	109	2	.	.	PUNCT
hassl-3115	110	1	audit	audit	NOUN
hassl-3115	110	2	tenure	tenure	NOUN
hassl-3115	110	3	audit	audit	NOUN
hassl-3115	110	4	tenure	tenure	NOUN
hassl-3115	110	5	is	be	AUX
hassl-3115	110	6	the	the	DET
hassl-3115	110	7	period	period	NOUN
hassl-3115	110	8	of	of	ADP
hassl-3115	110	9	engagement	engagement	NOUN
hassl-3115	110	10	between	between	ADP
hassl-3115	110	11	the	the	DET
hassl-3115	110	12	auditors	auditor	NOUN
hassl-3115	110	13	of	of	ADP
hassl-3115	110	14	a	a	DET
hassl-3115	110	15	public	public	ADJ
hassl-3115	110	16	accounting	accounting	NOUN
hassl-3115	110	17	firm	firm	NOUN
hassl-3115	110	18	and	and	CCONJ
hassl-3115	110	19	the	the	DET
hassl-3115	110	20	same	same	ADJ
hassl-3115	110	21	client	client	NOUN
hassl-3115	110	22	company	company	NOUN
hassl-3115	110	23	in	in	ADP
hassl-3115	110	24	succession	succession	NOUN
hassl-3115	110	25	(	(	PUNCT
hassl-3115	110	26	werastuti	werastuti	PROPN
hassl-3115	110	27	,	,	PUNCT
hassl-3115	110	28	2013	2013	NUM
hassl-3115	110	29	)	)	PUNCT
hassl-3115	110	30	.	.	PUNCT
hassl-3115	111	1	according	accord	VERB
hassl-3115	111	2	to	to	ADP
hassl-3115	111	3	hasanah	hasanah	PROPN
hassl-3115	111	4	and	and	CCONJ
hassl-3115	111	5	putri	putri	ADJ
hassl-3115	111	6	(	(	PUNCT
hassl-3115	111	7	2018	2018	NUM
hassl-3115	111	8	)	)	PUNCT
hassl-3115	111	9	audit	audit	NOUN
hassl-3115	111	10	tenure	tenure	NOUN
hassl-3115	111	11	is	be	AUX
hassl-3115	111	12	the	the	DET
hassl-3115	111	13	length	length	NOUN
hassl-3115	111	14	of	of	ADP
hassl-3115	111	15	the	the	DET
hassl-3115	111	16	engagement	engagement	NOUN
hassl-3115	111	17	period	period	NOUN
hassl-3115	111	18	between	between	ADP
hassl-3115	111	19	the	the	DET
hassl-3115	111	20	auditor	auditor	NOUN
hassl-3115	111	21	and	and	CCONJ
hassl-3115	111	22	the	the	DET
hassl-3115	111	23	client	client	NOUN
hassl-3115	111	24	which	which	PRON
hassl-3115	111	25	is	be	AUX
hassl-3115	111	26	measured	measure	VERB
hassl-3115	111	27	in	in	ADP
hassl-3115	111	28	years	year	NOUN
hassl-3115	111	29	.	.	PUNCT
hassl-3115	112	1	the	the	DET
hassl-3115	112	2	long	long	ADV
hassl-3115	112	3	-	-	PUNCT
hassl-3115	112	4	standing	stand	VERB
hassl-3115	112	5	relationship	relationship	NOUN
hassl-3115	112	6	has	have	AUX
hassl-3115	112	7	become	become	VERB
hassl-3115	112	8	a	a	DET
hassl-3115	112	9	polemic	polemic	NOUN
hassl-3115	112	10	because	because	SCONJ
hassl-3115	112	11	it	it	PRON
hassl-3115	112	12	is	be	AUX
hassl-3115	112	13	felt	feel	VERB
hassl-3115	112	14	that	that	SCONJ
hassl-3115	112	15	it	it	PRON
hassl-3115	112	16	can	can	AUX
hassl-3115	112	17	affect	affect	VERB
hassl-3115	112	18	the	the	DET
hassl-3115	112	19	performance	performance	NOUN
hassl-3115	112	20	of	of	ADP
hassl-3115	112	21	the	the	DET
hassl-3115	112	22	auditor	auditor	NOUN
hassl-3115	112	23	at	at	ADP
hassl-3115	112	24	the	the	DET
hassl-3115	112	25	client	client	NOUN
hassl-3115	112	26	company	company	NOUN
hassl-3115	112	27	due	due	ADP
hassl-3115	112	28	to	to	ADP
hassl-3115	112	29	the	the	DET
hassl-3115	112	30	emergence	emergence	NOUN
hassl-3115	112	31	of	of	ADP
hassl-3115	112	32	emotional	emotional	ADJ
hassl-3115	112	33	closeness	closeness	NOUN
hassl-3115	112	34	between	between	ADP
hassl-3115	112	35	the	the	DET
hassl-3115	112	36	two	two	NUM
hassl-3115	112	37	parties	party	NOUN
hassl-3115	112	38	,	,	PUNCT
hassl-3115	112	39	decreased	decrease	VERB
hassl-3115	112	40	independence	independence	NOUN
hassl-3115	112	41	and	and	CCONJ
hassl-3115	112	42	competence	competence	NOUN
hassl-3115	112	43	,	,	PUNCT
hassl-3115	112	44	and	and	CCONJ
hassl-3115	112	45	so	so	ADV
hassl-3115	112	46	on	on	ADV
hassl-3115	112	47	(	(	PUNCT
hassl-3115	112	48	nuratama	nuratama	PROPN
hassl-3115	112	49	,	,	PUNCT
hassl-3115	112	50	2011	2011	NUM
hassl-3115	112	51	)	)	PUNCT
hassl-3115	112	52	.	.	PUNCT
hassl-3115	113	1	this	this	DET
hassl-3115	113	2	opinion	opinion	NOUN
hassl-3115	113	3	is	be	AUX
hassl-3115	113	4	in	in	ADP
hassl-3115	113	5	line	line	NOUN
hassl-3115	113	6	with	with	ADP
hassl-3115	113	7	al	al	PROPN
hassl-3115	113	8	-	-	PUNCT
hassl-3115	113	9	thuneibat	thuneibat	NOUN
hassl-3115	113	10	et	et	PROPN
hassl-3115	113	11	al	al	PROPN
hassl-3115	113	12	.	.	PROPN
hassl-3115	114	1	(	(	PUNCT
hassl-3115	114	2	2011	2011	NUM
hassl-3115	114	3	)	)	PUNCT
hassl-3115	114	4	;	;	PUNCT
hassl-3115	115	1	buntara	buntara	NOUN
hassl-3115	115	2	and	and	CCONJ
hassl-3115	115	3	adhariani	adhariani	PROPN
hassl-3115	115	4	(	(	PUNCT
hassl-3115	115	5	2019	2019	NUM
hassl-3115	115	6	)	)	PUNCT
hassl-3115	115	7	and	and	CCONJ
hassl-3115	115	8	primadita	primadita	VERB
hassl-3115	115	9	et	et	PROPN
hassl-3115	115	10	al	al	PROPN
hassl-3115	115	11	.	.	PROPN
hassl-3115	116	1	(	(	PUNCT
hassl-3115	116	2	2021	2021	NUM
hassl-3115	116	3	)	)	PUNCT
hassl-3115	116	4	who	who	PRON
hassl-3115	116	5	stated	state	VERB
hassl-3115	116	6	that	that	SCONJ
hassl-3115	116	7	a	a	DET
hassl-3115	116	8	fairly	fairly	ADV
hassl-3115	116	9	long	long	ADJ
hassl-3115	116	10	bond	bond	NOUN
hassl-3115	116	11	span	span	NOUN
hassl-3115	116	12	can	can	AUX
hassl-3115	116	13	affect	affect	VERB
hassl-3115	116	14	the	the	DET
hassl-3115	116	15	objectivity	objectivity	NOUN
hassl-3115	116	16	of	of	ADP
hassl-3115	116	17	the	the	DET
hassl-3115	116	18	auditor	auditor	NOUN
hassl-3115	116	19	in	in	ADP
hassl-3115	116	20	carrying	carry	VERB
hassl-3115	116	21	out	out	ADP
hassl-3115	116	22	his	his	PRON
hassl-3115	116	23	work	work	NOUN
hassl-3115	116	24	.	.	PUNCT
hassl-3115	117	1	however	however	ADV
hassl-3115	117	2	,	,	PUNCT
hassl-3115	117	3	on	on	ADP
hassl-3115	117	4	the	the	DET
hassl-3115	117	5	other	other	ADJ
hassl-3115	117	6	hand	hand	NOUN
hassl-3115	117	7	,	,	PUNCT
hassl-3115	117	8	if	if	SCONJ
hassl-3115	117	9	the	the	DET
hassl-3115	117	10	audit	audit	NOUN
hassl-3115	117	11	is	be	AUX
hassl-3115	117	12	carried	carry	VERB
hassl-3115	117	13	out	out	ADP
hassl-3115	117	14	in	in	ADP
hassl-3115	117	15	a	a	DET
hassl-3115	117	16	short	short	ADJ
hassl-3115	117	17	period	period	NOUN
hassl-3115	117	18	of	of	ADP
hassl-3115	117	19	time	time	NOUN
hassl-3115	117	20	,	,	PUNCT
hassl-3115	117	21	it	it	PRON
hassl-3115	117	22	can	can	AUX
hassl-3115	117	23	cause	cause	VERB
hassl-3115	117	24	the	the	DET
hassl-3115	117	25	auditor	auditor	NOUN
hassl-3115	117	26	to	to	PART
hassl-3115	117	27	not	not	PART
hassl-3115	117	28	be	be	AUX
hassl-3115	117	29	optimal	optimal	ADJ
hassl-3115	117	30	in	in	ADP
hassl-3115	117	31	obtaining	obtain	VERB
hassl-3115	117	32	information	information	NOUN
hassl-3115	117	33	and	and	CCONJ
hassl-3115	117	34	exploring	explore	VERB
hassl-3115	117	35	the	the	DET
hassl-3115	117	36	client	client	NOUN
hassl-3115	117	37	company	company	NOUN
hassl-3115	117	38	.	.	PUNCT
hassl-3115	118	1	this	this	PRON
hassl-3115	118	2	is	be	AUX
hassl-3115	118	3	in	in	ADP
hassl-3115	118	4	line	line	NOUN
hassl-3115	118	5	with	with	ADP
hassl-3115	118	6	hamid	hamid	PROPN
hassl-3115	118	7	(	(	PUNCT
hassl-3115	118	8	2013	2013	NUM
hassl-3115	118	9	)	)	PUNCT
hassl-3115	118	10	research	research	NOUN
hassl-3115	118	11	which	which	PRON
hassl-3115	118	12	says	say	VERB
hassl-3115	118	13	that	that	SCONJ
hassl-3115	118	14	the	the	DET
hassl-3115	118	15	short	short	ADJ
hassl-3115	118	16	audit	audit	NOUN
hassl-3115	118	17	tenure	tenure	NOUN
hassl-3115	118	18	results	result	VERB
hassl-3115	118	19	in	in	ADP
hassl-3115	118	20	the	the	DET
hassl-3115	118	21	auditor	auditor	NOUN
hassl-3115	118	22	having	have	VERB
hassl-3115	118	23	little	little	ADJ
hassl-3115	118	24	time	time	NOUN
hassl-3115	118	25	to	to	PART
hassl-3115	118	26	explore	explore	VERB
hassl-3115	118	27	the	the	DET
hassl-3115	118	28	client	client	NOUN
hassl-3115	118	29	's	's	PART
hassl-3115	118	30	business	business	NOUN
hassl-3115	118	31	situation	situation	NOUN
hassl-3115	118	32	,	,	PUNCT
hassl-3115	118	33	thereby	thereby	ADV
hassl-3115	118	34	reducing	reduce	VERB
hassl-3115	118	35	the	the	DET
hassl-3115	118	36	auditor	auditor	NOUN
hassl-3115	118	37	's	's	PART
hassl-3115	118	38	opportunity	opportunity	NOUN
hassl-3115	118	39	to	to	PART
hassl-3115	118	40	evaluate	evaluate	VERB
hassl-3115	118	41	information	information	NOUN
hassl-3115	118	42	better	well	ADV
hassl-3115	118	43	.	.	PUNCT
hassl-3115	119	1	in	in	ADP
hassl-3115	119	2	indonesia	indonesia	PROPN
hassl-3115	119	3	,	,	PUNCT
hassl-3115	119	4	provisions	provision	NOUN
hassl-3115	119	5	related	relate	VERB
hassl-3115	119	6	to	to	ADP
hassl-3115	119	7	tenure	tenure	NOUN
hassl-3115	119	8	audit	audit	NOUN
hassl-3115	119	9	have	have	AUX
hassl-3115	119	10	been	be	AUX
hassl-3115	119	11	stated	state	VERB
hassl-3115	119	12	in	in	ADP
hassl-3115	119	13	the	the	DET
hassl-3115	119	14	regulation	regulation	NOUN
hassl-3115	119	15	of	of	ADP
hassl-3115	119	16	the	the	DET
hassl-3115	119	17	minister	minister	NOUN
hassl-3115	119	18	of	of	ADP
hassl-3115	119	19	finance	finance	PROPN
hassl-3115	119	20	(	(	PUNCT
hassl-3115	119	21	2008	2008	NUM
hassl-3115	119	22	)	)	PUNCT
hassl-3115	119	23	concerning	concern	VERB
hassl-3115	119	24	public	public	ADJ
hassl-3115	119	25	accountant	accountant	NOUN
hassl-3115	119	26	services	service	NOUN
hassl-3115	119	27	which	which	PRON
hassl-3115	119	28	regulates	regulate	VERB
hassl-3115	119	29	the	the	DET
hassl-3115	119	30	provision	provision	NOUN
hassl-3115	119	31	of	of	ADP
hassl-3115	119	32	audit	audit	NOUN
hassl-3115	119	33	services	service	NOUN
hassl-3115	119	34	on	on	ADP
hassl-3115	119	35	company	company	NOUN
hassl-3115	119	36	financial	financial	ADJ
hassl-3115	119	37	humanities	humanity	NOUN
hassl-3115	119	38	and	and	CCONJ
hassl-3115	119	39	social	social	ADJ
hassl-3115	119	40	sciences	science	NOUN
hassl-3115	119	41	letters	letter	NOUN
hassl-3115	119	42	,	,	PUNCT
hassl-3115	119	43	2022	2022	NUM
hassl-3115	119	44	,	,	PUNCT
hassl-3115	119	45	10(4	10(4	NUM
hassl-3115	119	46	):	):	PUNCT
hassl-3115	119	47	463	463	NUM
hassl-3115	119	48	-	-	SYM
hassl-3115	119	49	481	481	NUM
hassl-3115	119	50	467	467	NUM
hassl-3115	119	51	©	©	PROPN
hassl-3115	119	52	2022	2022	NUM
hassl-3115	119	53	conscientia	conscientia	PROPN
hassl-3115	119	54	beam	beam	PROPN
hassl-3115	119	55	.	.	PUNCT
hassl-3115	120	1	all	all	DET
hassl-3115	120	2	rights	right	NOUN
hassl-3115	120	3	reserved	reserve	VERB
hassl-3115	120	4	.	.	PUNCT
hassl-3115	121	1	statements	statement	NOUN
hassl-3115	121	2	carried	carry	VERB
hassl-3115	121	3	out	out	ADP
hassl-3115	121	4	by	by	ADP
hassl-3115	121	5	kap	kap	NOUN
hassl-3115	121	6	with	with	ADP
hassl-3115	121	7	the	the	DET
hassl-3115	121	8	longest	long	ADJ
hassl-3115	121	9	time	time	NOUN
hassl-3115	121	10	span	span	NOUN
hassl-3115	121	11	,	,	PUNCT
hassl-3115	121	12	namely	namely	ADV
hassl-3115	121	13	six	six	NUM
hassl-3115	121	14	years	year	NOUN
hassl-3115	121	15	in	in	ADP
hassl-3115	121	16	a	a	DET
hassl-3115	121	17	row	row	NOUN
hassl-3115	121	18	,	,	PUNCT
hassl-3115	121	19	while	while	SCONJ
hassl-3115	121	20	by	by	ADP
hassl-3115	121	21	a	a	DET
hassl-3115	121	22	public	public	ADJ
hassl-3115	121	23	accountant	accountant	NOUN
hassl-3115	121	24	the	the	DET
hassl-3115	121	25	longest	long	ADJ
hassl-3115	121	26	is	be	AUX
hassl-3115	121	27	three	three	NUM
hassl-3115	121	28	years	year	NOUN
hassl-3115	121	29	in	in	ADP
hassl-3115	121	30	a	a	DET
hassl-3115	121	31	row	row	NOUN
hassl-3115	121	32	.	.	PUNCT
hassl-3115	122	1	public	public	ADJ
hassl-3115	122	2	accountants	accountant	NOUN
hassl-3115	122	3	and	and	CCONJ
hassl-3115	122	4	kaps	kap	NOUN
hassl-3115	122	5	are	be	AUX
hassl-3115	122	6	allowed	allow	VERB
hassl-3115	122	7	to	to	PART
hassl-3115	122	8	return	return	VERB
hassl-3115	122	9	to	to	PART
hassl-3115	122	10	take	take	VERB
hassl-3115	122	11	assignments	assignment	NOUN
hassl-3115	122	12	after	after	ADP
hassl-3115	122	13	one	one	NUM
hassl-3115	122	14	year	year	NOUN
hassl-3115	122	15	of	of	ADP
hassl-3115	122	16	not	not	PART
hassl-3115	122	17	providing	provide	VERB
hassl-3115	122	18	audit	audit	NOUN
hassl-3115	122	19	services	service	NOUN
hassl-3115	122	20	to	to	ADP
hassl-3115	122	21	the	the	DET
hassl-3115	122	22	same	same	ADJ
hassl-3115	122	23	client	client	NOUN
hassl-3115	122	24	.	.	PUNCT
hassl-3115	123	1	2.4	2.4	NUM
hassl-3115	123	2	.	.	PUNCT
hassl-3115	123	3	time	time	NOUN
hassl-3115	123	4	budget	budget	NOUN
hassl-3115	123	5	pressure	pressure	NOUN
hassl-3115	123	6	auditors	auditor	NOUN
hassl-3115	123	7	in	in	ADP
hassl-3115	123	8	providing	provide	VERB
hassl-3115	123	9	audit	audit	NOUN
hassl-3115	123	10	services	service	NOUN
hassl-3115	123	11	need	need	VERB
hassl-3115	123	12	to	to	PART
hassl-3115	123	13	calculate	calculate	VERB
hassl-3115	123	14	the	the	DET
hassl-3115	123	15	estimated	estimate	VERB
hassl-3115	123	16	time	time	NOUN
hassl-3115	123	17	required	require	VERB
hassl-3115	123	18	in	in	ADP
hassl-3115	123	19	advance	advance	NOUN
hassl-3115	123	20	when	when	SCONJ
hassl-3115	123	21	planning	plan	VERB
hassl-3115	123	22	the	the	DET
hassl-3115	123	23	audit	audit	NOUN
hassl-3115	123	24	.	.	PUNCT
hassl-3115	124	1	the	the	DET
hassl-3115	124	2	time	time	NOUN
hassl-3115	124	3	budget	budget	NOUN
hassl-3115	124	4	is	be	AUX
hassl-3115	124	5	needed	need	VERB
hassl-3115	124	6	to	to	PART
hassl-3115	124	7	measure	measure	VERB
hassl-3115	124	8	the	the	DET
hassl-3115	124	9	level	level	NOUN
hassl-3115	124	10	of	of	ADP
hassl-3115	124	11	efficiency	efficiency	NOUN
hassl-3115	124	12	and	and	CCONJ
hassl-3115	124	13	the	the	DET
hassl-3115	124	14	difficulties	difficulty	NOUN
hassl-3115	124	15	they	they	PRON
hassl-3115	124	16	face	face	VERB
hassl-3115	124	17	in	in	ADP
hassl-3115	124	18	measuring	measure	VERB
hassl-3115	124	19	audit	audit	NOUN
hassl-3115	124	20	quality	quality	NOUN
hassl-3115	124	21	because	because	SCONJ
hassl-3115	124	22	there	there	PRON
hassl-3115	124	23	is	be	VERB
hassl-3115	124	24	a	a	DET
hassl-3115	124	25	potential	potential	ADJ
hassl-3115	124	26	contrast	contrast	NOUN
hassl-3115	124	27	between	between	ADP
hassl-3115	124	28	control	control	NOUN
hassl-3115	124	29	costs	cost	NOUN
hassl-3115	124	30	and	and	CCONJ
hassl-3115	124	31	achieving	achieve	VERB
hassl-3115	124	32	high	high	ADJ
hassl-3115	124	33	quality	quality	NOUN
hassl-3115	124	34	audits	audits	NOUN
hassl-3115	124	35	(	(	PUNCT
hassl-3115	124	36	mashyekh	mashyekh	PROPN
hassl-3115	124	37	pul	pul	NOUN
hassl-3115	124	38	&	&	CCONJ
hassl-3115	124	39	fallah	fallah	ADJ
hassl-3115	124	40	,	,	PUNCT
hassl-3115	124	41	2021	2021	NUM
hassl-3115	124	42	)	)	PUNCT
hassl-3115	124	43	.	.	PUNCT
hassl-3115	125	1	a	a	DET
hassl-3115	125	2	form	form	NOUN
hassl-3115	125	3	of	of	ADP
hassl-3115	125	4	pressure	pressure	NOUN
hassl-3115	125	5	due	due	ADP
hassl-3115	125	6	to	to	ADP
hassl-3115	125	7	the	the	DET
hassl-3115	125	8	limited	limited	ADJ
hassl-3115	125	9	time	time	NOUN
hassl-3115	125	10	given	give	VERB
hassl-3115	125	11	to	to	ADP
hassl-3115	125	12	the	the	DET
hassl-3115	125	13	auditor	auditor	NOUN
hassl-3115	125	14	to	to	PART
hassl-3115	125	15	carry	carry	VERB
hassl-3115	125	16	out	out	ADP
hassl-3115	125	17	his	his	PRON
hassl-3115	125	18	duties	duty	NOUN
hassl-3115	125	19	is	be	AUX
hassl-3115	125	20	called	call	VERB
hassl-3115	125	21	time	time	NOUN
hassl-3115	125	22	budget	budget	NOUN
hassl-3115	125	23	pressure	pressure	NOUN
hassl-3115	125	24	or	or	CCONJ
hassl-3115	125	25	time	time	NOUN
hassl-3115	125	26	budget	budget	NOUN
hassl-3115	125	27	pressure	pressure	NOUN
hassl-3115	125	28	(	(	PUNCT
hassl-3115	125	29	prasita	prasita	PROPN
hassl-3115	125	30	&	&	CCONJ
hassl-3115	125	31	adi	adi	PROPN
hassl-3115	125	32	,	,	PUNCT
hassl-3115	125	33	2007	2007	NUM
hassl-3115	125	34	)	)	PUNCT
hassl-3115	125	35	.	.	PUNCT
hassl-3115	126	1	time	time	NOUN
hassl-3115	126	2	budget	budget	NOUN
hassl-3115	126	3	pressure	pressure	NOUN
hassl-3115	126	4	is	be	AUX
hassl-3115	126	5	defined	define	VERB
hassl-3115	126	6	as	as	ADP
hassl-3115	126	7	a	a	DET
hassl-3115	126	8	situation	situation	NOUN
hassl-3115	126	9	that	that	PRON
hassl-3115	126	10	requires	require	VERB
hassl-3115	126	11	the	the	DET
hassl-3115	126	12	auditor	auditor	NOUN
hassl-3115	126	13	to	to	PART
hassl-3115	126	14	be	be	AUX
hassl-3115	126	15	efficient	efficient	ADJ
hassl-3115	126	16	in	in	ADP
hassl-3115	126	17	utilizing	utilize	VERB
hassl-3115	126	18	the	the	DET
hassl-3115	126	19	specified	specified	ADJ
hassl-3115	126	20	time	time	NOUN
hassl-3115	126	21	budget	budget	NOUN
hassl-3115	126	22	,	,	PUNCT
hassl-3115	126	23	in	in	ADP
hassl-3115	126	24	other	other	ADJ
hassl-3115	126	25	words	word	NOUN
hassl-3115	126	26	,	,	PUNCT
hassl-3115	126	27	there	there	PRON
hassl-3115	126	28	are	be	VERB
hassl-3115	126	29	rigid	rigid	ADJ
hassl-3115	126	30	and	and	CCONJ
hassl-3115	126	31	tight	tight	ADJ
hassl-3115	126	32	time	time	NOUN
hassl-3115	126	33	and	and	CCONJ
hassl-3115	126	34	budget	budget	NOUN
hassl-3115	126	35	restrictions	restriction	NOUN
hassl-3115	126	36	(	(	PUNCT
hassl-3115	126	37	sososutikno	sososutikno	NOUN
hassl-3115	126	38	,	,	PUNCT
hassl-3115	126	39	2003	2003	NUM
hassl-3115	126	40	)	)	PUNCT
hassl-3115	126	41	.	.	PUNCT
hassl-3115	127	1	according	accord	VERB
hassl-3115	127	2	to	to	ADP
hassl-3115	127	3	prasita	prasita	NOUN
hassl-3115	127	4	and	and	CCONJ
hassl-3115	127	5	adi	adi	PROPN
hassl-3115	127	6	(	(	PUNCT
hassl-3115	127	7	2007	2007	NUM
hassl-3115	127	8	)	)	PUNCT
hassl-3115	127	9	time	time	NOUN
hassl-3115	127	10	budget	budget	NOUN
hassl-3115	127	11	pressure	pressure	NOUN
hassl-3115	127	12	is	be	AUX
hassl-3115	127	13	a	a	DET
hassl-3115	127	14	form	form	NOUN
hassl-3115	127	15	of	of	ADP
hassl-3115	127	16	pressure	pressure	NOUN
hassl-3115	127	17	due	due	ADP
hassl-3115	127	18	to	to	ADP
hassl-3115	127	19	the	the	DET
hassl-3115	127	20	limited	limited	ADJ
hassl-3115	127	21	time	time	NOUN
hassl-3115	127	22	given	give	VERB
hassl-3115	127	23	to	to	ADP
hassl-3115	127	24	the	the	DET
hassl-3115	127	25	auditor	auditor	NOUN
hassl-3115	127	26	to	to	PART
hassl-3115	127	27	carry	carry	VERB
hassl-3115	127	28	out	out	ADP
hassl-3115	127	29	his	his	PRON
hassl-3115	127	30	duties	duty	NOUN
hassl-3115	127	31	.	.	PUNCT
hassl-3115	128	1	dezoort	dezoort	PROPN
hassl-3115	128	2	and	and	CCONJ
hassl-3115	128	3	lord	lord	PROPN
hassl-3115	128	4	(	(	PUNCT
hassl-3115	128	5	1997	1997	NUM
hassl-3115	128	6	)	)	PUNCT
hassl-3115	128	7	stated	state	VERB
hassl-3115	128	8	that	that	SCONJ
hassl-3115	128	9	there	there	PRON
hassl-3115	128	10	are	be	VERB
hassl-3115	128	11	two	two	NUM
hassl-3115	128	12	types	type	NOUN
hassl-3115	128	13	of	of	ADP
hassl-3115	128	14	auditor	auditor	NOUN
hassl-3115	128	15	responses	response	NOUN
hassl-3115	128	16	in	in	ADP
hassl-3115	128	17	dealing	deal	VERB
hassl-3115	128	18	with	with	ADP
hassl-3115	128	19	time	time	NOUN
hassl-3115	128	20	budget	budget	NOUN
hassl-3115	128	21	pressure	pressure	NOUN
hassl-3115	128	22	,	,	PUNCT
hassl-3115	128	23	namely	namely	ADV
hassl-3115	128	24	functional	functional	ADJ
hassl-3115	128	25	and	and	CCONJ
hassl-3115	128	26	dysfunctional	dysfunctional	ADJ
hassl-3115	128	27	.	.	PUNCT
hassl-3115	129	1	for	for	ADP
hassl-3115	129	2	the	the	DET
hassl-3115	129	3	functional	functional	ADJ
hassl-3115	129	4	type	type	NOUN
hassl-3115	129	5	,	,	PUNCT
hassl-3115	129	6	the	the	DET
hassl-3115	129	7	auditor	auditor	NOUN
hassl-3115	129	8	will	will	AUX
hassl-3115	129	9	do	do	VERB
hassl-3115	129	10	his	his	PRON
hassl-3115	129	11	job	job	NOUN
hassl-3115	129	12	properly	properly	ADV
hassl-3115	129	13	and	and	CCONJ
hassl-3115	129	14	make	make	VERB
hassl-3115	129	15	the	the	DET
hassl-3115	129	16	most	most	ADJ
hassl-3115	129	17	of	of	ADP
hassl-3115	129	18	his	his	PRON
hassl-3115	129	19	time	time	NOUN
hassl-3115	129	20	.	.	PUNCT
hassl-3115	130	1	as	as	ADP
hassl-3115	130	2	for	for	ADP
hassl-3115	130	3	the	the	DET
hassl-3115	130	4	dysfunctional	dysfunctional	ADJ
hassl-3115	130	5	type	type	NOUN
hassl-3115	130	6	,	,	PUNCT
hassl-3115	130	7	it	it	PRON
hassl-3115	130	8	is	be	AUX
hassl-3115	130	9	the	the	DET
hassl-3115	130	10	opposite	opposite	ADJ
hassl-3115	130	11	,	,	PUNCT
hassl-3115	130	12	where	where	SCONJ
hassl-3115	130	13	the	the	DET
hassl-3115	130	14	auditor	auditor	NOUN
hassl-3115	130	15	will	will	AUX
hassl-3115	130	16	take	take	VERB
hassl-3115	130	17	actions	action	NOUN
hassl-3115	130	18	that	that	PRON
hassl-3115	130	19	can	can	AUX
hassl-3115	130	20	reduce	reduce	VERB
hassl-3115	130	21	audit	audit	NOUN
hassl-3115	130	22	quality	quality	NOUN
hassl-3115	130	23	.	.	PUNCT
hassl-3115	131	1	according	accord	VERB
hassl-3115	131	2	to	to	ADP
hassl-3115	131	3	coram	coram	PROPN
hassl-3115	131	4	,	,	PUNCT
hassl-3115	131	5	ng	ng	PROPN
hassl-3115	131	6	,	,	PUNCT
hassl-3115	131	7	and	and	CCONJ
hassl-3115	131	8	woodliff	woodliff	ADJ
hassl-3115	131	9	(	(	PUNCT
hassl-3115	131	10	2003	2003	NUM
hassl-3115	131	11	)	)	PUNCT
hassl-3115	131	12	,	,	PUNCT
hassl-3115	131	13	auditors	auditor	NOUN
hassl-3115	131	14	who	who	PRON
hassl-3115	131	15	work	work	VERB
hassl-3115	131	16	with	with	ADP
hassl-3115	131	17	high	high	ADJ
hassl-3115	131	18	time	time	NOUN
hassl-3115	131	19	budget	budget	NOUN
hassl-3115	131	20	pressure	pressure	NOUN
hassl-3115	131	21	tend	tend	VERB
hassl-3115	131	22	to	to	PART
hassl-3115	131	23	take	take	VERB
hassl-3115	131	24	actions	action	NOUN
hassl-3115	131	25	that	that	PRON
hassl-3115	131	26	can	can	AUX
hassl-3115	131	27	result	result	VERB
hassl-3115	131	28	in	in	ADP
hassl-3115	131	29	reduced	reduced	ADJ
hassl-3115	131	30	audit	audit	NOUN
hassl-3115	131	31	quality	quality	NOUN
hassl-3115	131	32	,	,	PUNCT
hassl-3115	131	33	such	such	ADJ
hassl-3115	131	34	as	as	ADP
hassl-3115	131	35	reducing	reduce	VERB
hassl-3115	131	36	the	the	DET
hassl-3115	131	37	number	number	NOUN
hassl-3115	131	38	of	of	ADP
hassl-3115	131	39	audit	audit	NOUN
hassl-3115	131	40	samples	sample	NOUN
hassl-3115	131	41	,	,	PUNCT
hassl-3115	131	42	accepting	accept	VERB
hassl-3115	131	43	weak	weak	ADJ
hassl-3115	131	44	audit	audit	NOUN
hassl-3115	131	45	evidence	evidence	NOUN
hassl-3115	131	46	,	,	PUNCT
hassl-3115	131	47	and	and	CCONJ
hassl-3115	131	48	others	other	NOUN
hassl-3115	131	49	.	.	PUNCT
hassl-3115	132	1	it	it	PRON
hassl-3115	132	2	is	be	AUX
hassl-3115	132	3	a	a	DET
hassl-3115	132	4	challenge	challenge	NOUN
hassl-3115	132	5	for	for	SCONJ
hassl-3115	132	6	auditors	auditor	NOUN
hassl-3115	132	7	to	to	PART
hassl-3115	132	8	face	face	VERB
hassl-3115	132	9	such	such	ADJ
hassl-3115	132	10	conditions	condition	NOUN
hassl-3115	132	11	because	because	SCONJ
hassl-3115	132	12	with	with	ADP
hassl-3115	132	13	the	the	DET
hassl-3115	132	14	increasingly	increasingly	ADV
hassl-3115	132	15	complex	complex	ADJ
hassl-3115	132	16	task	task	NOUN
hassl-3115	132	17	and	and	CCONJ
hassl-3115	132	18	limited	limited	ADJ
hassl-3115	132	19	time	time	NOUN
hassl-3115	132	20	budget	budget	NOUN
hassl-3115	132	21	,	,	PUNCT
hassl-3115	132	22	they	they	PRON
hassl-3115	132	23	are	be	AUX
hassl-3115	132	24	required	require	VERB
hassl-3115	132	25	to	to	PART
hassl-3115	132	26	produce	produce	VERB
hassl-3115	132	27	quality	quality	NOUN
hassl-3115	132	28	audit	audit	NOUN
hassl-3115	132	29	reports	report	NOUN
hassl-3115	132	30	.	.	PUNCT
hassl-3115	133	1	2.5	2.5	NUM
hassl-3115	133	2	.	.	PUNCT
hassl-3115	133	3	company	company	NOUN
hassl-3115	133	4	size	size	NOUN
hassl-3115	133	5	company	company	NOUN
hassl-3115	133	6	size	size	NOUN
hassl-3115	133	7	is	be	AUX
hassl-3115	133	8	defined	define	VERB
hassl-3115	133	9	as	as	ADP
hassl-3115	133	10	a	a	DET
hassl-3115	133	11	ratio	ratio	NOUN
hassl-3115	133	12	in	in	ADP
hassl-3115	133	13	which	which	PRON
hassl-3115	133	14	companies	company	NOUN
hassl-3115	133	15	are	be	AUX
hassl-3115	133	16	categorized	categorize	VERB
hassl-3115	133	17	as	as	ADP
hassl-3115	133	18	small	small	ADJ
hassl-3115	133	19	or	or	CCONJ
hassl-3115	133	20	large	large	ADJ
hassl-3115	133	21	which	which	PRON
hassl-3115	133	22	are	be	AUX
hassl-3115	133	23	measured	measure	VERB
hassl-3115	133	24	in	in	ADP
hassl-3115	133	25	various	various	ADJ
hassl-3115	133	26	ways	way	NOUN
hassl-3115	133	27	such	such	ADJ
hassl-3115	133	28	as	as	ADP
hassl-3115	133	29	total	total	ADJ
hassl-3115	133	30	assets	asset	NOUN
hassl-3115	133	31	,	,	PUNCT
hassl-3115	133	32	log	log	NOUN
hassl-3115	133	33	size	size	NOUN
hassl-3115	133	34	,	,	PUNCT
hassl-3115	133	35	sales	sale	NOUN
hassl-3115	133	36	and	and	CCONJ
hassl-3115	133	37	market	market	NOUN
hassl-3115	133	38	capitalization	capitalization	NOUN
hassl-3115	133	39	,	,	PUNCT
hassl-3115	133	40	and	and	CCONJ
hassl-3115	133	41	others	other	NOUN
hassl-3115	133	42	(	(	PUNCT
hassl-3115	133	43	hasibuan	hasibuan	PROPN
hassl-3115	133	44	,	,	PUNCT
hassl-3115	133	45	2009	2009	NUM
hassl-3115	133	46	)	)	PUNCT
hassl-3115	133	47	.	.	PUNCT
hassl-3115	134	1	seftianne	seftianne	NOUN
hassl-3115	134	2	(	(	PUNCT
hassl-3115	134	3	2011	2011	NUM
hassl-3115	134	4	)	)	PUNCT
hassl-3115	134	5	expressed	express	VERB
hassl-3115	134	6	a	a	DET
hassl-3115	134	7	similar	similar	ADJ
hassl-3115	134	8	opinion	opinion	NOUN
hassl-3115	134	9	that	that	SCONJ
hassl-3115	134	10	company	company	NOUN
hassl-3115	134	11	size	size	NOUN
hassl-3115	134	12	refers	refer	VERB
hassl-3115	134	13	to	to	ADP
hassl-3115	134	14	the	the	DET
hassl-3115	134	15	size	size	NOUN
hassl-3115	134	16	of	of	ADP
hassl-3115	134	17	a	a	DET
hassl-3115	134	18	company	company	NOUN
hassl-3115	134	19	's	's	PART
hassl-3115	134	20	scale	scale	NOUN
hassl-3115	134	21	which	which	PRON
hassl-3115	134	22	can	can	AUX
hassl-3115	134	23	be	be	AUX
hassl-3115	134	24	determined	determine	VERB
hassl-3115	134	25	based	base	VERB
hassl-3115	134	26	on	on	ADP
hassl-3115	134	27	total	total	ADJ
hassl-3115	134	28	assets	asset	NOUN
hassl-3115	134	29	,	,	PUNCT
hassl-3115	134	30	total	total	ADJ
hassl-3115	134	31	sales	sale	NOUN
hassl-3115	134	32	,	,	PUNCT
hassl-3115	134	33	and	and	CCONJ
hassl-3115	134	34	average	average	ADJ
hassl-3115	134	35	sales	sale	NOUN
hassl-3115	134	36	levels	level	NOUN
hassl-3115	134	37	.	.	PUNCT
hassl-3115	135	1	in	in	ADP
hassl-3115	135	2	a	a	DET
hassl-3115	135	3	study	study	NOUN
hassl-3115	135	4	conducted	conduct	VERB
hassl-3115	135	5	by	by	ADP
hassl-3115	135	6	wuryatiningsih	wuryatiningsih	PROPN
hassl-3115	135	7	(	(	PUNCT
hassl-3115	135	8	2002	2002	NUM
hassl-3115	135	9	)	)	PUNCT
hassl-3115	135	10	stated	state	VERB
hassl-3115	135	11	that	that	SCONJ
hassl-3115	135	12	total	total	ADJ
hassl-3115	135	13	assets	asset	NOUN
hassl-3115	135	14	were	be	AUX
hassl-3115	135	15	chosen	choose	VERB
hassl-3115	135	16	as	as	ADP
hassl-3115	135	17	an	an	DET
hassl-3115	135	18	alternative	alternative	NOUN
hassl-3115	135	19	to	to	PART
hassl-3115	135	20	determine	determine	VERB
hassl-3115	135	21	company	company	NOUN
hassl-3115	135	22	size	size	NOUN
hassl-3115	135	23	with	with	ADP
hassl-3115	135	24	the	the	DET
hassl-3115	135	25	consideration	consideration	NOUN
hassl-3115	135	26	that	that	SCONJ
hassl-3115	135	27	asset	asset	NOUN
hassl-3115	135	28	values	value	NOUN
hassl-3115	135	29	tend	tend	VERB
hassl-3115	135	30	to	to	PART
hassl-3115	135	31	be	be	AUX
hassl-3115	135	32	more	more	ADV
hassl-3115	135	33	consistent	consistent	ADJ
hassl-3115	135	34	than	than	ADP
hassl-3115	135	35	market	market	NOUN
hassl-3115	135	36	capitalization	capitalization	NOUN
hassl-3115	135	37	and	and	CCONJ
hassl-3115	135	38	sales	sale	NOUN
hassl-3115	135	39	values	value	NOUN
hassl-3115	135	40	.	.	PUNCT
hassl-3115	136	1	the	the	PRON
hassl-3115	136	2	bigger	big	ADJ
hassl-3115	136	3	the	the	DET
hassl-3115	136	4	company	company	NOUN
hassl-3115	136	5	,	,	PUNCT
hassl-3115	136	6	the	the	PRON
hassl-3115	136	7	greater	great	ADJ
hassl-3115	136	8	the	the	DET
hassl-3115	136	9	total	total	ADJ
hassl-3115	136	10	assets	asset	NOUN
hassl-3115	136	11	owned	own	VERB
hassl-3115	136	12	,	,	PUNCT
hassl-3115	136	13	and	and	CCONJ
hassl-3115	136	14	vice	vice	ADV
hassl-3115	136	15	versa	versa	ADV
hassl-3115	136	16	.	.	PUNCT
hassl-3115	137	1	companies	company	NOUN
hassl-3115	137	2	with	with	ADP
hassl-3115	137	3	large	large	ADJ
hassl-3115	137	4	total	total	ADJ
hassl-3115	137	5	assets	asset	NOUN
hassl-3115	137	6	reflect	reflect	VERB
hassl-3115	137	7	that	that	SCONJ
hassl-3115	137	8	the	the	DET
hassl-3115	137	9	company	company	NOUN
hassl-3115	137	10	is	be	AUX
hassl-3115	137	11	already	already	ADV
hassl-3115	137	12	at	at	ADP
hassl-3115	137	13	the	the	DET
hassl-3115	137	14	point	point	NOUN
hassl-3115	137	15	of	of	ADP
hassl-3115	137	16	maturity	maturity	NOUN
hassl-3115	137	17	where	where	SCONJ
hassl-3115	137	18	the	the	DET
hassl-3115	137	19	company	company	NOUN
hassl-3115	137	20	's	's	PART
hassl-3115	137	21	finances	finance	NOUN
hassl-3115	137	22	are	be	AUX
hassl-3115	137	23	in	in	ADP
hassl-3115	137	24	a	a	DET
hassl-3115	137	25	stable	stable	ADJ
hassl-3115	137	26	condition	condition	NOUN
hassl-3115	137	27	and	and	CCONJ
hassl-3115	137	28	are	be	AUX
hassl-3115	137	29	considered	consider	VERB
hassl-3115	137	30	to	to	PART
hassl-3115	137	31	have	have	VERB
hassl-3115	137	32	good	good	ADJ
hassl-3115	137	33	opportunities	opportunity	NOUN
hassl-3115	137	34	for	for	ADP
hassl-3115	137	35	a	a	DET
hassl-3115	137	36	long	long	ADJ
hassl-3115	137	37	period	period	NOUN
hassl-3115	137	38	of	of	ADP
hassl-3115	137	39	time	time	NOUN
hassl-3115	137	40	and	and	CCONJ
hassl-3115	137	41	can	can	AUX
hassl-3115	137	42	create	create	VERB
hassl-3115	137	43	profits	profit	NOUN
hassl-3115	137	44	than	than	ADP
hassl-3115	137	45	companies	company	NOUN
hassl-3115	137	46	with	with	ADP
hassl-3115	137	47	small	small	ADJ
hassl-3115	137	48	total	total	ADJ
hassl-3115	137	49	assets	asset	NOUN
hassl-3115	137	50	.	.	PUNCT
hassl-3115	138	1	2.6	2.6	NUM
hassl-3115	138	2	.	.	PUNCT
hassl-3115	138	3	auditor	auditor	PROPN
hassl-3115	138	4	specialization	specialization	NOUN
hassl-3115	138	5	auditor	auditor	NOUN
hassl-3115	138	6	specialist	specialist	NOUN
hassl-3115	138	7	describes	describe	VERB
hassl-3115	138	8	the	the	DET
hassl-3115	138	9	audit	audit	NOUN
hassl-3115	138	10	expertise	expertise	NOUN
hassl-3115	138	11	and	and	CCONJ
hassl-3115	138	12	experience	experience	NOUN
hassl-3115	138	13	of	of	ADP
hassl-3115	138	14	an	an	DET
hassl-3115	138	15	auditor	auditor	NOUN
hassl-3115	138	16	in	in	ADP
hassl-3115	138	17	a	a	DET
hassl-3115	138	18	particular	particular	ADJ
hassl-3115	138	19	industry	industry	NOUN
hassl-3115	138	20	field	field	NOUN
hassl-3115	138	21	.	.	PUNCT
hassl-3115	139	1	according	accord	VERB
hassl-3115	139	2	to	to	ADP
hassl-3115	139	3	setiawan	setiawan	PROPN
hassl-3115	139	4	and	and	CCONJ
hassl-3115	139	5	fitriany	fitriany	PROPN
hassl-3115	139	6	(	(	PUNCT
hassl-3115	139	7	2011	2011	NUM
hassl-3115	139	8	)	)	PUNCT
hassl-3115	139	9	understanding	understanding	NOUN
hassl-3115	139	10	and	and	CCONJ
hassl-3115	139	11	knowledge	knowledge	NOUN
hassl-3115	139	12	related	relate	VERB
hassl-3115	139	13	to	to	ADP
hassl-3115	139	14	internal	internal	ADJ
hassl-3115	139	15	control	control	NOUN
hassl-3115	139	16	and	and	CCONJ
hassl-3115	139	17	company	company	NOUN
hassl-3115	139	18	business	business	NOUN
hassl-3115	139	19	risks	risk	NOUN
hassl-3115	139	20	as	as	ADV
hassl-3115	139	21	well	well	ADV
hassl-3115	139	22	as	as	ADP
hassl-3115	139	23	audit	audit	NOUN
hassl-3115	139	24	risk	risk	NOUN
hassl-3115	139	25	in	in	ADP
hassl-3115	139	26	certain	certain	ADJ
hassl-3115	139	27	industries	industry	NOUN
hassl-3115	139	28	are	be	AUX
hassl-3115	139	29	owned	own	VERB
hassl-3115	139	30	by	by	ADP
hassl-3115	139	31	specialist	specialist	NOUN
hassl-3115	139	32	auditors	auditor	NOUN
hassl-3115	139	33	because	because	SCONJ
hassl-3115	139	34	industry	industry	NOUN
hassl-3115	139	35	-	-	PUNCT
hassl-3115	139	36	specialized	specialize	VERB
hassl-3115	139	37	auditors	auditor	NOUN
hassl-3115	139	38	have	have	AUX
hassl-3115	139	39	handled	handle	VERB
hassl-3115	139	40	a	a	DET
hassl-3115	139	41	large	large	ADJ
hassl-3115	139	42	number	number	NOUN
hassl-3115	139	43	of	of	ADP
hassl-3115	139	44	clients	client	NOUN
hassl-3115	139	45	in	in	ADP
hassl-3115	139	46	an	an	DET
hassl-3115	139	47	industry	industry	NOUN
hassl-3115	139	48	so	so	SCONJ
hassl-3115	139	49	that	that	SCONJ
hassl-3115	139	50	they	they	PRON
hassl-3115	139	51	have	have	VERB
hassl-3115	139	52	more	more	ADJ
hassl-3115	139	53	qualified	qualified	ADJ
hassl-3115	139	54	experience	experience	NOUN
hassl-3115	139	55	and	and	CCONJ
hassl-3115	139	56	abilities	ability	NOUN
hassl-3115	139	57	.	.	PUNCT
hassl-3115	140	1	compared	compare	VERB
hassl-3115	140	2	to	to	ADP
hassl-3115	140	3	unspecialized	unspecialized	ADJ
hassl-3115	140	4	auditors	auditor	NOUN
hassl-3115	140	5	.	.	PUNCT
hassl-3115	141	1	dunn	dunn	PROPN
hassl-3115	141	2	and	and	CCONJ
hassl-3115	141	3	mayhew	mayhew	PROPN
hassl-3115	141	4	(	(	PUNCT
hassl-3115	141	5	2004	2004	NUM
hassl-3115	141	6	)	)	PUNCT
hassl-3115	141	7	stated	state	VERB
hassl-3115	141	8	that	that	SCONJ
hassl-3115	141	9	the	the	DET
hassl-3115	141	10	purpose	purpose	NOUN
hassl-3115	141	11	of	of	ADP
hassl-3115	141	12	auditors	auditor	NOUN
hassl-3115	141	13	specializing	specialize	VERB
hassl-3115	141	14	in	in	ADP
hassl-3115	141	15	a	a	DET
hassl-3115	141	16	particular	particular	ADJ
hassl-3115	141	17	industry	industry	NOUN
hassl-3115	141	18	is	be	AUX
hassl-3115	141	19	to	to	PART
hassl-3115	141	20	achieve	achieve	VERB
hassl-3115	141	21	product	product	NOUN
hassl-3115	141	22	differentiation	differentiation	NOUN
hassl-3115	141	23	and	and	CCONJ
hassl-3115	141	24	provide	provide	VERB
hassl-3115	141	25	higher	high	ADJ
hassl-3115	141	26	audit	audit	NOUN
hassl-3115	141	27	quality	quality	NOUN
hassl-3115	141	28	.	.	PUNCT
hassl-3115	142	1	according	accord	VERB
hassl-3115	142	2	to	to	ADP
hassl-3115	142	3	crasswell	crasswell	PROPN
hassl-3115	142	4	(	(	PUNCT
hassl-3115	142	5	1995	1995	NUM
hassl-3115	142	6	)	)	PUNCT
hassl-3115	142	7	each	each	DET
hassl-3115	142	8	industry	industry	NOUN
hassl-3115	142	9	has	have	VERB
hassl-3115	142	10	different	different	ADJ
hassl-3115	142	11	characteristics	characteristic	NOUN
hassl-3115	142	12	.	.	PUNCT
hassl-3115	143	1	therefore	therefore	ADV
hassl-3115	143	2	,	,	PUNCT
hassl-3115	143	3	audit	audit	NOUN
hassl-3115	143	4	needs	need	NOUN
hassl-3115	143	5	are	be	AUX
hassl-3115	143	6	tailored	tailor	VERB
hassl-3115	143	7	to	to	ADP
hassl-3115	143	8	the	the	DET
hassl-3115	143	9	needs	need	NOUN
hassl-3115	143	10	of	of	ADP
hassl-3115	143	11	each	each	DET
hassl-3115	143	12	industry	industry	NOUN
hassl-3115	143	13	.	.	PUNCT
hassl-3115	144	1	as	as	SCONJ
hassl-3115	144	2	is	be	AUX
hassl-3115	144	3	the	the	DET
hassl-3115	144	4	case	case	NOUN
hassl-3115	144	5	in	in	ADP
hassl-3115	144	6	auditing	audit	VERB
hassl-3115	144	7	manufacturing	manufacturing	NOUN
hassl-3115	144	8	companies	company	NOUN
hassl-3115	144	9	with	with	ADP
hassl-3115	144	10	banking	banking	NOUN
hassl-3115	144	11	companies	company	NOUN
hassl-3115	144	12	,	,	PUNCT
hassl-3115	144	13	although	although	SCONJ
hassl-3115	144	14	the	the	DET
hassl-3115	144	15	principles	principle	NOUN
hassl-3115	144	16	are	be	AUX
hassl-3115	144	17	the	the	DET
hassl-3115	144	18	same	same	ADJ
hassl-3115	144	19	,	,	PUNCT
hassl-3115	144	20	there	there	PRON
hassl-3115	144	21	are	be	VERB
hassl-3115	144	22	still	still	ADV
hassl-3115	144	23	differences	difference	NOUN
hassl-3115	144	24	in	in	ADP
hassl-3115	144	25	certain	certain	ADJ
hassl-3115	144	26	aspects	aspect	NOUN
hassl-3115	144	27	,	,	PUNCT
hassl-3115	144	28	both	both	CCONJ
hassl-3115	144	29	the	the	DET
hassl-3115	144	30	nature	nature	NOUN
hassl-3115	144	31	of	of	ADP
hassl-3115	144	32	the	the	DET
hassl-3115	144	33	business	business	NOUN
hassl-3115	144	34	,	,	PUNCT
hassl-3115	144	35	the	the	DET
hassl-3115	144	36	taxation	taxation	NOUN
hassl-3115	144	37	humanities	humanity	NOUN
hassl-3115	144	38	and	and	CCONJ
hassl-3115	144	39	social	social	ADJ
hassl-3115	144	40	sciences	science	NOUN
hassl-3115	144	41	letters	letter	NOUN
hassl-3115	144	42	,	,	PUNCT
hassl-3115	144	43	2022	2022	NUM
hassl-3115	144	44	,	,	PUNCT
hassl-3115	144	45	10(4	10(4	NUM
hassl-3115	144	46	):	):	PUNCT
hassl-3115	144	47	463	463	NUM
hassl-3115	144	48	-	-	SYM
hassl-3115	144	49	481	481	NUM
hassl-3115	144	50	468	468	NUM
hassl-3115	144	51	©	©	ADP
hassl-3115	144	52	2022	2022	NUM
hassl-3115	144	53	conscientia	conscientia	PROPN
hassl-3115	144	54	beam	beam	PROPN
hassl-3115	144	55	.	.	PUNCT
hassl-3115	145	1	all	all	DET
hassl-3115	145	2	rights	right	NOUN
hassl-3115	145	3	reserved	reserve	VERB
hassl-3115	145	4	.	.	PUNCT
hassl-3115	146	1	rules	rule	NOUN
hassl-3115	146	2	,	,	PUNCT
hassl-3115	146	3	or	or	CCONJ
hassl-3115	146	4	others	other	NOUN
hassl-3115	146	5	.	.	PUNCT
hassl-3115	147	1	such	such	ADJ
hassl-3115	147	2	conditions	condition	NOUN
hassl-3115	147	3	indicate	indicate	VERB
hassl-3115	147	4	the	the	DET
hassl-3115	147	5	need	need	NOUN
hassl-3115	147	6	for	for	ADP
hassl-3115	147	7	auditor	auditor	NOUN
hassl-3115	147	8	specialization	specialization	NOUN
hassl-3115	147	9	in	in	ADP
hassl-3115	147	10	which	which	PRON
hassl-3115	147	11	the	the	DET
hassl-3115	147	12	auditor	auditor	NOUN
hassl-3115	147	13	must	must	AUX
hassl-3115	147	14	understand	understand	VERB
hassl-3115	147	15	the	the	DET
hassl-3115	147	16	characteristics	characteristic	NOUN
hassl-3115	147	17	of	of	ADP
hassl-3115	147	18	a	a	DET
hassl-3115	147	19	particular	particular	ADJ
hassl-3115	147	20	industry	industry	NOUN
hassl-3115	147	21	to	to	PART
hassl-3115	147	22	improve	improve	VERB
hassl-3115	147	23	the	the	DET
hassl-3115	147	24	quality	quality	NOUN
hassl-3115	147	25	of	of	ADP
hassl-3115	147	26	the	the	DET
hassl-3115	147	27	resulting	result	VERB
hassl-3115	147	28	audit	audit	NOUN
hassl-3115	147	29	.	.	PUNCT
hassl-3115	148	1	2.7	2.7	NUM
hassl-3115	148	2	.	.	X
hassl-3115	148	3	hypothesis	hypothesis	NOUN
hassl-3115	148	4	formulation	formulation	NOUN
hassl-3115	148	5	2.7.1	2.7.1	NUM
hassl-3115	148	6	.	.	PUNCT
hassl-3115	149	1	effect	effect	NOUN
hassl-3115	149	2	of	of	ADP
hassl-3115	149	3	audit	audit	NOUN
hassl-3115	149	4	tenure	tenure	NOUN
hassl-3115	149	5	on	on	ADP
hassl-3115	149	6	audit	audit	NOUN
hassl-3115	149	7	quality	quality	NOUN
hassl-3115	149	8	audit	audit	NOUN
hassl-3115	149	9	tenure	tenure	NOUN
hassl-3115	149	10	is	be	AUX
hassl-3115	149	11	the	the	DET
hassl-3115	149	12	length	length	NOUN
hassl-3115	149	13	of	of	ADP
hassl-3115	149	14	the	the	DET
hassl-3115	149	15	relationship	relationship	NOUN
hassl-3115	149	16	between	between	ADP
hassl-3115	149	17	the	the	DET
hassl-3115	149	18	auditor	auditor	NOUN
hassl-3115	149	19	and	and	CCONJ
hassl-3115	149	20	his	his	PRON
hassl-3115	149	21	client	client	NOUN
hassl-3115	149	22	which	which	PRON
hassl-3115	149	23	is	be	AUX
hassl-3115	149	24	measured	measure	VERB
hassl-3115	149	25	in	in	ADP
hassl-3115	149	26	years	year	NOUN
hassl-3115	149	27	.	.	PUNCT
hassl-3115	150	1	the	the	DET
hassl-3115	150	2	engagement	engagement	NOUN
hassl-3115	150	3	period	period	NOUN
hassl-3115	150	4	that	that	PRON
hassl-3115	150	5	is	be	AUX
hassl-3115	150	6	established	establish	VERB
hassl-3115	150	7	for	for	ADP
hassl-3115	150	8	a	a	DET
hassl-3115	150	9	long	long	ADJ
hassl-3115	150	10	duration	duration	NOUN
hassl-3115	150	11	can	can	AUX
hassl-3115	150	12	lead	lead	VERB
hassl-3115	150	13	to	to	ADP
hassl-3115	150	14	excessive	excessive	ADJ
hassl-3115	150	15	intimacy	intimacy	NOUN
hassl-3115	150	16	between	between	ADP
hassl-3115	150	17	the	the	DET
hassl-3115	150	18	two	two	NUM
hassl-3115	150	19	parties	party	NOUN
hassl-3115	150	20	where	where	SCONJ
hassl-3115	150	21	it	it	PRON
hassl-3115	150	22	can	can	AUX
hassl-3115	150	23	result	result	VERB
hassl-3115	150	24	in	in	ADP
hassl-3115	150	25	a	a	DET
hassl-3115	150	26	decrease	decrease	NOUN
hassl-3115	150	27	in	in	ADP
hassl-3115	150	28	the	the	DET
hassl-3115	150	29	independence	independence	NOUN
hassl-3115	150	30	and	and	CCONJ
hassl-3115	150	31	objectivity	objectivity	NOUN
hassl-3115	150	32	of	of	ADP
hassl-3115	150	33	the	the	DET
hassl-3115	150	34	auditor	auditor	NOUN
hassl-3115	150	35	in	in	ADP
hassl-3115	150	36	carrying	carry	VERB
hassl-3115	150	37	out	out	ADP
hassl-3115	150	38	his	his	PRON
hassl-3115	150	39	duties	duty	NOUN
hassl-3115	150	40	so	so	SCONJ
hassl-3115	150	41	that	that	SCONJ
hassl-3115	150	42	it	it	PRON
hassl-3115	150	43	has	have	VERB
hassl-3115	150	44	an	an	DET
hassl-3115	150	45	impact	impact	NOUN
hassl-3115	150	46	on	on	ADP
hassl-3115	150	47	the	the	DET
hassl-3115	150	48	reduced	reduce	VERB
hassl-3115	150	49	quality	quality	NOUN
hassl-3115	150	50	of	of	ADP
hassl-3115	150	51	the	the	DET
hassl-3115	150	52	resulting	result	VERB
hassl-3115	150	53	audit	audit	NOUN
hassl-3115	150	54	.	.	PUNCT
hassl-3115	151	1	it	it	PRON
hassl-3115	151	2	is	be	AUX
hassl-3115	151	3	feared	fear	VERB
hassl-3115	151	4	that	that	SCONJ
hassl-3115	151	5	the	the	DET
hassl-3115	151	6	longer	long	ADJ
hassl-3115	151	7	tenure	tenure	NOUN
hassl-3115	151	8	between	between	ADP
hassl-3115	151	9	the	the	DET
hassl-3115	151	10	auditor	auditor	NOUN
hassl-3115	151	11	and	and	CCONJ
hassl-3115	151	12	his	his	PRON
hassl-3115	151	13	client	client	NOUN
hassl-3115	151	14	will	will	AUX
hassl-3115	151	15	make	make	VERB
hassl-3115	151	16	the	the	DET
hassl-3115	151	17	opportunity	opportunity	NOUN
hassl-3115	151	18	for	for	SCONJ
hassl-3115	151	19	the	the	DET
hassl-3115	151	20	auditor	auditor	NOUN
hassl-3115	151	21	to	to	PART
hassl-3115	151	22	detect	detect	VERB
hassl-3115	151	23	and	and	CCONJ
hassl-3115	151	24	prevent	prevent	VERB
hassl-3115	151	25	the	the	DET
hassl-3115	151	26	company	company	NOUN
hassl-3115	151	27	from	from	ADP
hassl-3115	151	28	manipulating	manipulate	VERB
hassl-3115	151	29	earnings	earning	NOUN
hassl-3115	151	30	and	and	CCONJ
hassl-3115	151	31	revealing	reveal	VERB
hassl-3115	151	32	the	the	DET
hassl-3115	151	33	company	company	NOUN
hassl-3115	151	34	's	's	PART
hassl-3115	151	35	inability	inability	NOUN
hassl-3115	151	36	to	to	PART
hassl-3115	151	37	be	be	AUX
hassl-3115	151	38	lower	low	ADJ
hassl-3115	151	39	(	(	PUNCT
hassl-3115	151	40	kusumawati	kusumawati	ADJ
hassl-3115	151	41	,	,	PUNCT
hassl-3115	151	42	2013	2013	NUM
hassl-3115	151	43	)	)	PUNCT
hassl-3115	151	44	.	.	PUNCT
hassl-3115	152	1	this	this	PRON
hassl-3115	152	2	also	also	ADV
hassl-3115	152	3	makes	make	VERB
hassl-3115	152	4	audit	audit	NOUN
hassl-3115	152	5	quality	quality	NOUN
hassl-3115	152	6	decline	decline	NOUN
hassl-3115	152	7	because	because	SCONJ
hassl-3115	152	8	auditor	auditor	NOUN
hassl-3115	152	9	independence	independence	NOUN
hassl-3115	152	10	is	be	AUX
hassl-3115	152	11	decreasing	decrease	VERB
hassl-3115	152	12	(	(	PUNCT
hassl-3115	152	13	primadita	primadita	INTJ
hassl-3115	152	14	et	et	PROPN
hassl-3115	152	15	al	al	PROPN
hassl-3115	152	16	.	.	PROPN
hassl-3115	152	17	,	,	PUNCT
hassl-3115	152	18	2021	2021	NUM
hassl-3115	152	19	)	)	PUNCT
hassl-3115	152	20	.	.	PUNCT
hassl-3115	153	1	this	this	DET
hassl-3115	153	2	statement	statement	NOUN
hassl-3115	153	3	is	be	AUX
hassl-3115	153	4	in	in	ADP
hassl-3115	153	5	line	line	NOUN
hassl-3115	153	6	with	with	ADP
hassl-3115	153	7	research	research	NOUN
hassl-3115	153	8	by	by	ADP
hassl-3115	153	9	knechel	knechel	PROPN
hassl-3115	153	10	and	and	CCONJ
hassl-3115	153	11	vanstraelen	vanstraelen	VERB
hassl-3115	153	12	(	(	PUNCT
hassl-3115	153	13	2007	2007	NUM
hassl-3115	153	14	)	)	PUNCT
hassl-3115	153	15	which	which	PRON
hassl-3115	153	16	proved	prove	VERB
hassl-3115	153	17	that	that	SCONJ
hassl-3115	153	18	the	the	DET
hassl-3115	153	19	existence	existence	NOUN
hassl-3115	153	20	of	of	ADP
hassl-3115	153	21	a	a	DET
hassl-3115	153	22	long	long	ADJ
hassl-3115	153	23	audit	audit	NOUN
hassl-3115	153	24	tenure	tenure	NOUN
hassl-3115	153	25	with	with	ADP
hassl-3115	153	26	clients	client	NOUN
hassl-3115	153	27	makes	make	VERB
hassl-3115	153	28	the	the	DET
hassl-3115	153	29	quality	quality	NOUN
hassl-3115	153	30	of	of	ADP
hassl-3115	153	31	an	an	DET
hassl-3115	153	32	auditor	auditor	NOUN
hassl-3115	153	33	no	no	ADV
hassl-3115	153	34	better	well	ADV
hassl-3115	153	35	or	or	CCONJ
hassl-3115	153	36	can	can	AUX
hassl-3115	153	37	be	be	AUX
hassl-3115	153	38	said	say	VERB
hassl-3115	153	39	to	to	PART
hassl-3115	153	40	decrease	decrease	VERB
hassl-3115	153	41	in	in	ADP
hassl-3115	153	42	estimating	estimate	VERB
hassl-3115	153	43	the	the	DET
hassl-3115	153	44	occurrence	occurrence	NOUN
hassl-3115	153	45	of	of	ADP
hassl-3115	153	46	earnings	earning	NOUN
hassl-3115	153	47	manipulation	manipulation	NOUN
hassl-3115	153	48	.	.	PUNCT
hassl-3115	154	1	this	this	PRON
hassl-3115	154	2	encourages	encourage	VERB
hassl-3115	154	3	audit	audit	NOUN
hassl-3115	154	4	rotation	rotation	NOUN
hassl-3115	154	5	so	so	SCONJ
hassl-3115	154	6	that	that	SCONJ
hassl-3115	154	7	auditor	auditor	NOUN
hassl-3115	154	8	independence	independence	NOUN
hassl-3115	154	9	is	be	AUX
hassl-3115	154	10	maintained	maintain	VERB
hassl-3115	154	11	and	and	CCONJ
hassl-3115	154	12	audit	audit	VERB
hassl-3115	154	13	quality	quality	NOUN
hassl-3115	154	14	increases	increase	NOUN
hassl-3115	154	15	.	.	PUNCT
hassl-3115	155	1	in	in	ADP
hassl-3115	155	2	the	the	DET
hassl-3115	155	3	study	study	NOUN
hassl-3115	155	4	of	of	ADP
hassl-3115	155	5	al	al	PROPN
hassl-3115	155	6	-	-	PUNCT
hassl-3115	155	7	thuneibat	thuneibat	NOUN
hassl-3115	155	8	et	et	PROPN
hassl-3115	155	9	al	al	PROPN
hassl-3115	155	10	.	.	PROPN
hassl-3115	156	1	(	(	PUNCT
hassl-3115	156	2	2011	2011	NUM
hassl-3115	156	3	)	)	PUNCT
hassl-3115	156	4	also	also	ADV
hassl-3115	156	5	said	say	VERB
hassl-3115	156	6	that	that	SCONJ
hassl-3115	156	7	a	a	DET
hassl-3115	156	8	long	long	ADJ
hassl-3115	156	9	engagement	engagement	NOUN
hassl-3115	156	10	between	between	ADP
hassl-3115	156	11	an	an	DET
hassl-3115	156	12	auditor	auditor	NOUN
hassl-3115	156	13	and	and	CCONJ
hassl-3115	156	14	a	a	DET
hassl-3115	156	15	client	client	NOUN
hassl-3115	156	16	can	can	AUX
hassl-3115	156	17	affect	affect	VERB
hassl-3115	156	18	the	the	DET
hassl-3115	156	19	independence	independence	NOUN
hassl-3115	156	20	of	of	ADP
hassl-3115	156	21	an	an	DET
hassl-3115	156	22	auditor	auditor	NOUN
hassl-3115	156	23	in	in	ADP
hassl-3115	156	24	finding	find	VERB
hassl-3115	156	25	and	and	CCONJ
hassl-3115	156	26	disclosing	disclose	VERB
hassl-3115	156	27	errors	error	NOUN
hassl-3115	156	28	in	in	ADP
hassl-3115	156	29	the	the	DET
hassl-3115	156	30	client	client	NOUN
hassl-3115	156	31	's	's	PART
hassl-3115	156	32	financial	financial	ADJ
hassl-3115	156	33	reporting	reporting	NOUN
hassl-3115	156	34	where	where	SCONJ
hassl-3115	156	35	it	it	PRON
hassl-3115	156	36	results	result	VERB
hassl-3115	156	37	in	in	ADP
hassl-3115	156	38	the	the	DET
hassl-3115	156	39	quality	quality	NOUN
hassl-3115	156	40	of	of	ADP
hassl-3115	156	41	the	the	DET
hassl-3115	156	42	resulting	result	VERB
hassl-3115	156	43	audit	audit	NOUN
hassl-3115	156	44	decreasing	decrease	VERB
hassl-3115	156	45	.	.	PUNCT
hassl-3115	157	1	this	this	DET
hassl-3115	157	2	opinion	opinion	NOUN
hassl-3115	157	3	is	be	AUX
hassl-3115	157	4	consistent	consistent	ADJ
hassl-3115	157	5	with	with	ADP
hassl-3115	157	6	the	the	DET
hassl-3115	157	7	research	research	NOUN
hassl-3115	157	8	results	result	NOUN
hassl-3115	157	9	(	(	PUNCT
hassl-3115	157	10	buntara	buntara	PROPN
hassl-3115	157	11	&	&	CCONJ
hassl-3115	157	12	adhariani	adhariani	PROPN
hassl-3115	157	13	,	,	PUNCT
hassl-3115	157	14	2019	2019	NUM
hassl-3115	157	15	;	;	PUNCT
hassl-3115	157	16	paramita	paramita	PROPN
hassl-3115	157	17	&	&	CCONJ
hassl-3115	157	18	latrini	latrini	PROPN
hassl-3115	157	19	,	,	PUNCT
hassl-3115	157	20	2015	2015	NUM
hassl-3115	157	21	;	;	PUNCT
hassl-3115	157	22	primadita	primadita	PROPN
hassl-3115	157	23	et	et	PROPN
hassl-3115	157	24	al	al	PROPN
hassl-3115	157	25	.	.	PROPN
hassl-3115	157	26	,	,	PUNCT
hassl-3115	157	27	2021	2021	NUM
hassl-3115	157	28	)	)	PUNCT
hassl-3115	157	29	who	who	PRON
hassl-3115	157	30	stated	state	VERB
hassl-3115	157	31	that	that	SCONJ
hassl-3115	157	32	the	the	DET
hassl-3115	157	33	audit	audit	NOUN
hassl-3115	157	34	engagement	engagement	NOUN
hassl-3115	157	35	period	period	NOUN
hassl-3115	157	36	has	have	VERB
hassl-3115	157	37	a	a	DET
hassl-3115	157	38	negative	negative	ADJ
hassl-3115	157	39	effect	effect	NOUN
hassl-3115	157	40	on	on	ADP
hassl-3115	157	41	audit	audit	NOUN
hassl-3115	157	42	quality	quality	NOUN
hassl-3115	157	43	.	.	PUNCT
hassl-3115	158	1	likewise	likewise	ADV
hassl-3115	158	2	,	,	PUNCT
hassl-3115	158	3	the	the	DET
hassl-3115	158	4	results	result	NOUN
hassl-3115	158	5	of	of	ADP
hassl-3115	158	6	research	research	NOUN
hassl-3115	158	7	conducted	conduct	VERB
hassl-3115	158	8	by	by	ADP
hassl-3115	158	9	nurintiati	nurintiati	NOUN
hassl-3115	158	10	and	and	CCONJ
hassl-3115	158	11	purwanto	purwanto	ADP
hassl-3115	158	12	(	(	PUNCT
hassl-3115	158	13	2017	2017	NUM
hassl-3115	158	14	)	)	PUNCT
hassl-3115	158	15	and	and	CCONJ
hassl-3115	158	16	buntara	buntara	NOUN
hassl-3115	158	17	and	and	CCONJ
hassl-3115	158	18	adhariani	adhariani	PROPN
hassl-3115	158	19	(	(	PUNCT
hassl-3115	158	20	2019	2019	NUM
hassl-3115	158	21	)	)	PUNCT
hassl-3115	158	22	revealed	reveal	VERB
hassl-3115	158	23	that	that	SCONJ
hassl-3115	158	24	longer	long	ADJ
hassl-3115	158	25	tenure	tenure	NOUN
hassl-3115	158	26	between	between	ADP
hassl-3115	158	27	auditors	auditor	NOUN
hassl-3115	158	28	and	and	CCONJ
hassl-3115	158	29	their	their	PRON
hassl-3115	158	30	clients	client	NOUN
hassl-3115	158	31	can	can	AUX
hassl-3115	158	32	result	result	VERB
hassl-3115	158	33	in	in	ADP
hassl-3115	158	34	lower	low	ADJ
hassl-3115	158	35	audit	audit	NOUN
hassl-3115	158	36	quality	quality	NOUN
hassl-3115	158	37	.	.	PUNCT
hassl-3115	159	1	this	this	PRON
hassl-3115	159	2	means	mean	VERB
hassl-3115	159	3	that	that	SCONJ
hassl-3115	159	4	audit	audit	NOUN
hassl-3115	159	5	tenure	tenure	NOUN
hassl-3115	159	6	has	have	VERB
hassl-3115	159	7	a	a	DET
hassl-3115	159	8	negative	negative	ADJ
hassl-3115	159	9	effect	effect	NOUN
hassl-3115	159	10	on	on	ADP
hassl-3115	159	11	audit	audit	NOUN
hassl-3115	159	12	quality	quality	NOUN
hassl-3115	159	13	.	.	PUNCT
hassl-3115	160	1	the	the	DET
hassl-3115	160	2	case	case	NOUN
hassl-3115	160	3	that	that	PRON
hassl-3115	160	4	struck	strike	VERB
hassl-3115	160	5	the	the	DET
hassl-3115	160	6	company	company	NOUN
hassl-3115	160	7	enron	enron	PROPN
hassl-3115	160	8	and	and	CCONJ
hassl-3115	160	9	the	the	DET
hassl-3115	160	10	wellknown	wellknown	ADJ
hassl-3115	160	11	public	public	ADJ
hassl-3115	160	12	accounting	accounting	NOUN
hassl-3115	160	13	firm	firm	NOUN
hassl-3115	160	14	,	,	PUNCT
hassl-3115	160	15	namely	namely	ADV
hassl-3115	160	16	arthur	arthur	PROPN
hassl-3115	160	17	andersen	andersen	PROPN
hassl-3115	160	18	,	,	PUNCT
hassl-3115	160	19	is	be	AUX
hassl-3115	160	20	an	an	DET
hassl-3115	160	21	example	example	NOUN
hassl-3115	160	22	that	that	SCONJ
hassl-3115	160	23	the	the	DET
hassl-3115	160	24	long	long	ADJ
hassl-3115	160	25	relationship	relationship	NOUN
hassl-3115	160	26	between	between	ADP
hassl-3115	160	27	public	public	ADJ
hassl-3115	160	28	accounting	accounting	NOUN
hassl-3115	160	29	firm	firm	NOUN
hassl-3115	160	30	and	and	CCONJ
hassl-3115	160	31	clients	client	NOUN
hassl-3115	160	32	can	can	AUX
hassl-3115	160	33	have	have	AUX
hassl-3115	160	34	an	an	DET
hassl-3115	160	35	impact	impact	NOUN
hassl-3115	160	36	on	on	ADP
hassl-3115	160	37	audit	audit	NOUN
hassl-3115	160	38	quality	quality	NOUN
hassl-3115	160	39	.	.	PUNCT
hassl-3115	161	1	the	the	DET
hassl-3115	161	2	audit	audit	NOUN
hassl-3115	161	3	tenure	tenure	NOUN
hassl-3115	161	4	of	of	ADP
hassl-3115	161	5	arthur	arthur	PROPN
hassl-3115	161	6	andersen	andersen	PROPN
hassl-3115	161	7	and	and	CCONJ
hassl-3115	161	8	the	the	DET
hassl-3115	161	9	enron	enron	PROPN
hassl-3115	161	10	company	company	NOUN
hassl-3115	161	11	has	have	AUX
hassl-3115	161	12	touched	touch	VERB
hassl-3115	161	13	20	20	NUM
hassl-3115	161	14	years	year	NOUN
hassl-3115	161	15	.	.	PUNCT
hassl-3115	162	1	these	these	DET
hassl-3115	162	2	events	event	NOUN
hassl-3115	162	3	indicate	indicate	VERB
hassl-3115	162	4	that	that	DET
hassl-3115	162	5	tenure	tenure	NOUN
hassl-3115	162	6	that	that	PRON
hassl-3115	162	7	is	be	AUX
hassl-3115	162	8	too	too	ADV
hassl-3115	162	9	long	long	ADJ
hassl-3115	162	10	creates	create	VERB
hassl-3115	162	11	emotional	emotional	ADJ
hassl-3115	162	12	closeness	closeness	NOUN
hassl-3115	162	13	between	between	ADP
hassl-3115	162	14	the	the	DET
hassl-3115	162	15	two	two	NUM
hassl-3115	162	16	parties	party	NOUN
hassl-3115	162	17	and	and	CCONJ
hassl-3115	162	18	affects	affect	VERB
hassl-3115	162	19	the	the	DET
hassl-3115	162	20	decrease	decrease	NOUN
hassl-3115	162	21	in	in	ADP
hassl-3115	162	22	auditor	auditor	NOUN
hassl-3115	162	23	independence	independence	NOUN
hassl-3115	162	24	in	in	ADP
hassl-3115	162	25	providing	provide	VERB
hassl-3115	162	26	audit	audit	NOUN
hassl-3115	162	27	services	service	NOUN
hassl-3115	162	28	.	.	PUNCT
hassl-3115	163	1	based	base	VERB
hassl-3115	163	2	on	on	ADP
hassl-3115	163	3	the	the	DET
hassl-3115	163	4	description	description	NOUN
hassl-3115	163	5	above	above	ADV
hassl-3115	163	6	,	,	PUNCT
hassl-3115	163	7	the	the	DET
hassl-3115	163	8	first	first	ADJ
hassl-3115	163	9	hypothesis	hypothesis	NOUN
hassl-3115	163	10	proposed	propose	VERB
hassl-3115	163	11	in	in	ADP
hassl-3115	163	12	this	this	DET
hassl-3115	163	13	study	study	NOUN
hassl-3115	163	14	is	be	AUX
hassl-3115	163	15	:	:	PUNCT
hassl-3115	163	16	h1	h1	ADJ
hassl-3115	163	17	:	:	PUNCT
hassl-3115	163	18	audit	audit	NOUN
hassl-3115	163	19	tenure	tenure	NOUN
hassl-3115	163	20	has	have	VERB
hassl-3115	163	21	a	a	DET
hassl-3115	163	22	negative	negative	ADJ
hassl-3115	163	23	effect	effect	NOUN
hassl-3115	163	24	on	on	ADP
hassl-3115	163	25	audit	audit	NOUN
hassl-3115	163	26	quality	quality	NOUN
hassl-3115	163	27	.	.	PUNCT
hassl-3115	164	1	2.8	2.8	NUM
hassl-3115	164	2	.	.	PUNCT
hassl-3115	164	3	effect	effect	NOUN
hassl-3115	164	4	of	of	ADP
hassl-3115	164	5	time	time	NOUN
hassl-3115	164	6	budget	budget	NOUN
hassl-3115	164	7	pressure	pressure	NOUN
hassl-3115	164	8	on	on	ADP
hassl-3115	164	9	audit	audit	NOUN
hassl-3115	164	10	quality	quality	NOUN
hassl-3115	164	11	time	time	NOUN
hassl-3115	164	12	budget	budget	NOUN
hassl-3115	164	13	pressure	pressure	NOUN
hassl-3115	164	14	is	be	AUX
hassl-3115	164	15	a	a	DET
hassl-3115	164	16	condition	condition	NOUN
hassl-3115	164	17	where	where	SCONJ
hassl-3115	164	18	the	the	DET
hassl-3115	164	19	auditor	auditor	NOUN
hassl-3115	164	20	is	be	AUX
hassl-3115	164	21	required	require	VERB
hassl-3115	164	22	to	to	PART
hassl-3115	164	23	efficiently	efficiently	ADV
hassl-3115	164	24	utilize	utilize	VERB
hassl-3115	164	25	the	the	DET
hassl-3115	164	26	specified	specified	ADJ
hassl-3115	164	27	time	time	NOUN
hassl-3115	164	28	budget	budget	NOUN
hassl-3115	164	29	or	or	CCONJ
hassl-3115	164	30	there	there	PRON
hassl-3115	164	31	are	be	VERB
hassl-3115	164	32	time	time	NOUN
hassl-3115	164	33	restrictions	restriction	NOUN
hassl-3115	164	34	as	as	ADV
hassl-3115	164	35	well	well	ADV
hassl-3115	164	36	as	as	ADP
hassl-3115	164	37	a	a	DET
hassl-3115	164	38	rigid	rigid	ADJ
hassl-3115	164	39	and	and	CCONJ
hassl-3115	164	40	tight	tight	ADJ
hassl-3115	164	41	budget	budget	NOUN
hassl-3115	164	42	(	(	PUNCT
hassl-3115	164	43	sososutikno	sososutikno	PROPN
hassl-3115	164	44	,	,	PUNCT
hassl-3115	164	45	2003	2003	NUM
hassl-3115	164	46	)	)	PUNCT
hassl-3115	164	47	.	.	PUNCT
hassl-3115	165	1	the	the	DET
hassl-3115	165	2	existence	existence	NOUN
hassl-3115	165	3	of	of	ADP
hassl-3115	165	4	time	time	NOUN
hassl-3115	165	5	budget	budget	NOUN
hassl-3115	165	6	pressure	pressure	NOUN
hassl-3115	165	7	makes	make	VERB
hassl-3115	165	8	the	the	DET
hassl-3115	165	9	auditor	auditor	NOUN
hassl-3115	165	10	speed	speed	VERB
hassl-3115	165	11	up	up	ADP
hassl-3115	165	12	the	the	DET
hassl-3115	165	13	stages	stage	NOUN
hassl-3115	165	14	of	of	ADP
hassl-3115	165	15	the	the	DET
hassl-3115	165	16	audit	audit	NOUN
hassl-3115	165	17	program	program	NOUN
hassl-3115	165	18	by	by	ADP
hassl-3115	165	19	reducing	reduce	VERB
hassl-3115	165	20	the	the	DET
hassl-3115	165	21	quantity	quantity	NOUN
hassl-3115	165	22	of	of	ADP
hassl-3115	165	23	work	work	NOUN
hassl-3115	165	24	that	that	PRON
hassl-3115	165	25	should	should	AUX
hassl-3115	165	26	be	be	AUX
hassl-3115	165	27	done	do	VERB
hassl-3115	165	28	(	(	PUNCT
hassl-3115	165	29	arens	aren	NOUN
hassl-3115	165	30	,	,	PUNCT
hassl-3115	165	31	2006	2006	NUM
hassl-3115	165	32	)	)	PUNCT
hassl-3115	165	33	.	.	PUNCT
hassl-3115	166	1	a	a	DET
hassl-3115	166	2	pressure	pressure	NOUN
hassl-3115	166	3	can	can	AUX
hassl-3115	166	4	affect	affect	VERB
hassl-3115	166	5	the	the	DET
hassl-3115	166	6	actions	action	NOUN
hassl-3115	166	7	of	of	ADP
hassl-3115	166	8	an	an	DET
hassl-3115	166	9	auditor	auditor	NOUN
hassl-3115	166	10	in	in	ADP
hassl-3115	166	11	terms	term	NOUN
hassl-3115	166	12	of	of	ADP
hassl-3115	166	13	making	make	VERB
hassl-3115	166	14	decisions	decision	NOUN
hassl-3115	166	15	and	and	CCONJ
hassl-3115	166	16	changing	change	VERB
hassl-3115	166	17	the	the	DET
hassl-3115	166	18	strategy	strategy	NOUN
hassl-3115	166	19	used	use	VERB
hassl-3115	166	20	and	and	CCONJ
hassl-3115	166	21	can	can	AUX
hassl-3115	166	22	hinder	hinder	VERB
hassl-3115	166	23	the	the	DET
hassl-3115	166	24	process	process	NOUN
hassl-3115	166	25	of	of	ADP
hassl-3115	166	26	extracting	extract	VERB
hassl-3115	166	27	information	information	NOUN
hassl-3115	166	28	.	.	PUNCT
hassl-3115	167	1	this	this	PRON
hassl-3115	167	2	can	can	AUX
hassl-3115	167	3	affect	affect	VERB
hassl-3115	167	4	the	the	DET
hassl-3115	167	5	quality	quality	NOUN
hassl-3115	167	6	of	of	ADP
hassl-3115	167	7	the	the	DET
hassl-3115	167	8	audit	audit	NOUN
hassl-3115	167	9	results	result	NOUN
hassl-3115	167	10	that	that	PRON
hassl-3115	167	11	are	be	AUX
hassl-3115	167	12	reduced	reduce	VERB
hassl-3115	167	13	.	.	PUNCT
hassl-3115	168	1	this	this	DET
hassl-3115	168	2	statement	statement	NOUN
hassl-3115	168	3	is	be	AUX
hassl-3115	168	4	in	in	ADP
hassl-3115	168	5	line	line	NOUN
hassl-3115	168	6	with	with	ADP
hassl-3115	168	7	the	the	DET
hassl-3115	168	8	research	research	NOUN
hassl-3115	168	9	of	of	ADP
hassl-3115	168	10	coram	coram	PROPN
hassl-3115	168	11	,	,	PUNCT
hassl-3115	168	12	ng	ng	PROPN
hassl-3115	168	13	,	,	PUNCT
hassl-3115	168	14	and	and	CCONJ
hassl-3115	168	15	woodliff	woodliff	ADJ
hassl-3115	168	16	(	(	PUNCT
hassl-3115	168	17	2004	2004	NUM
hassl-3115	168	18	)	)	PUNCT
hassl-3115	168	19	who	who	PRON
hassl-3115	168	20	found	find	VERB
hassl-3115	168	21	that	that	SCONJ
hassl-3115	168	22	auditors	auditor	NOUN
hassl-3115	168	23	who	who	PRON
hassl-3115	168	24	work	work	VERB
hassl-3115	168	25	with	with	ADP
hassl-3115	168	26	high	high	ADJ
hassl-3115	168	27	time	time	NOUN
hassl-3115	168	28	budget	budget	NOUN
hassl-3115	168	29	pressure	pressure	NOUN
hassl-3115	168	30	tend	tend	VERB
hassl-3115	168	31	to	to	PART
hassl-3115	168	32	take	take	VERB
hassl-3115	168	33	actions	action	NOUN
hassl-3115	168	34	that	that	PRON
hassl-3115	168	35	can	can	AUX
hassl-3115	168	36	result	result	VERB
hassl-3115	168	37	in	in	ADP
hassl-3115	168	38	a	a	DET
hassl-3115	168	39	decrease	decrease	NOUN
hassl-3115	168	40	in	in	ADP
hassl-3115	168	41	audit	audit	NOUN
hassl-3115	168	42	quality	quality	NOUN
hassl-3115	168	43	,	,	PUNCT
hassl-3115	168	44	such	such	ADJ
hassl-3115	168	45	as	as	ADP
hassl-3115	168	46	by	by	ADP
hassl-3115	168	47	reducing	reduce	VERB
hassl-3115	168	48	the	the	DET
hassl-3115	168	49	number	number	NOUN
hassl-3115	168	50	of	of	ADP
hassl-3115	168	51	audit	audit	NOUN
hassl-3115	168	52	samples	sample	NOUN
hassl-3115	168	53	,	,	PUNCT
hassl-3115	168	54	accepting	accept	VERB
hassl-3115	168	55	weak	weak	ADJ
hassl-3115	168	56	audit	audit	NOUN
hassl-3115	168	57	evidence	evidence	NOUN
hassl-3115	168	58	,	,	PUNCT
hassl-3115	168	59	and	and	CCONJ
hassl-3115	168	60	others	other	NOUN
hassl-3115	168	61	.	.	PUNCT
hassl-3115	169	1	such	such	ADJ
hassl-3115	169	2	conditions	condition	NOUN
hassl-3115	169	3	are	be	AUX
hassl-3115	169	4	a	a	DET
hassl-3115	169	5	challenge	challenge	NOUN
hassl-3115	169	6	for	for	ADP
hassl-3115	169	7	auditors	auditor	NOUN
hassl-3115	169	8	because	because	SCONJ
hassl-3115	169	9	with	with	ADP
hassl-3115	169	10	high	high	ADJ
hassl-3115	169	11	task	task	NOUN
hassl-3115	169	12	complexity	complexity	NOUN
hassl-3115	169	13	and	and	CCONJ
hassl-3115	169	14	limited	limited	ADJ
hassl-3115	169	15	time	time	NOUN
hassl-3115	169	16	budgets	budget	NOUN
hassl-3115	169	17	,	,	PUNCT
hassl-3115	169	18	they	they	PRON
hassl-3115	169	19	are	be	AUX
hassl-3115	169	20	required	require	VERB
hassl-3115	169	21	to	to	PART
hassl-3115	169	22	produce	produce	VERB
hassl-3115	169	23	quality	quality	NOUN
hassl-3115	169	24	audit	audit	NOUN
hassl-3115	169	25	reports	report	NOUN
hassl-3115	169	26	.	.	PUNCT
hassl-3115	170	1	surtikanti	surtikanti	PROPN
hassl-3115	170	2	(	(	PUNCT
hassl-3115	170	3	2012	2012	NUM
hassl-3115	170	4	)	)	PUNCT
hassl-3115	170	5	in	in	ADP
hassl-3115	170	6	her	her	PRON
hassl-3115	170	7	research	research	NOUN
hassl-3115	170	8	said	say	VERB
hassl-3115	170	9	that	that	SCONJ
hassl-3115	170	10	insufficient	insufficient	ADJ
hassl-3115	170	11	time	time	NOUN
hassl-3115	170	12	allocation	allocation	NOUN
hassl-3115	170	13	for	for	ADP
hassl-3115	170	14	assignments	assignment	NOUN
hassl-3115	170	15	allows	allow	VERB
hassl-3115	170	16	auditors	auditor	NOUN
hassl-3115	170	17	to	to	PART
hassl-3115	170	18	work	work	VERB
hassl-3115	170	19	quickly	quickly	ADV
hassl-3115	170	20	by	by	ADP
hassl-3115	170	21	only	only	ADV
hassl-3115	170	22	completing	complete	VERB
hassl-3115	170	23	important	important	ADJ
hassl-3115	170	24	tasks	task	NOUN
hassl-3115	170	25	and	and	CCONJ
hassl-3115	170	26	causes	cause	VERB
hassl-3115	170	27	audit	audit	NOUN
hassl-3115	170	28	performance	performance	NOUN
hassl-3115	170	29	to	to	PART
hassl-3115	170	30	tend	tend	VERB
hassl-3115	170	31	to	to	PART
hassl-3115	170	32	be	be	AUX
hassl-3115	170	33	ineffective	ineffective	ADJ
hassl-3115	170	34	.	.	PUNCT
hassl-3115	171	1	meanwhile	meanwhile	ADV
hassl-3115	171	2	,	,	PUNCT
hassl-3115	171	3	research	research	NOUN
hassl-3115	171	4	conducted	conduct	VERB
hassl-3115	171	5	by	by	ADP
hassl-3115	171	6	nirmala	nirmala	PROPN
hassl-3115	171	7	and	and	CCONJ
hassl-3115	171	8	cahyonowati	cahyonowati	PROPN
hassl-3115	171	9	(	(	PUNCT
hassl-3115	171	10	2013	2013	NUM
hassl-3115	171	11	)	)	PUNCT
hassl-3115	171	12	suggested	suggest	VERB
hassl-3115	171	13	that	that	SCONJ
hassl-3115	171	14	time	time	NOUN
hassl-3115	171	15	budget	budget	NOUN
hassl-3115	171	16	pressure	pressure	NOUN
hassl-3115	171	17	has	have	VERB
hassl-3115	171	18	a	a	DET
hassl-3115	171	19	significant	significant	ADJ
hassl-3115	171	20	humanities	humanity	NOUN
hassl-3115	171	21	and	and	CCONJ
hassl-3115	171	22	social	social	ADJ
hassl-3115	171	23	sciences	science	NOUN
hassl-3115	171	24	letters	letter	NOUN
hassl-3115	171	25	,	,	PUNCT
hassl-3115	171	26	2022	2022	NUM
hassl-3115	171	27	,	,	PUNCT
hassl-3115	171	28	10(4	10(4	NUM
hassl-3115	171	29	):	):	PUNCT
hassl-3115	171	30	463	463	NUM
hassl-3115	171	31	-	-	SYM
hassl-3115	171	32	481	481	NUM
hassl-3115	171	33	469	469	NUM
hassl-3115	171	34	©	©	PROPN
hassl-3115	171	35	2022	2022	NUM
hassl-3115	171	36	conscientia	conscientia	PROPN
hassl-3115	171	37	beam	beam	PROPN
hassl-3115	171	38	.	.	PUNCT
hassl-3115	172	1	all	all	DET
hassl-3115	172	2	rights	right	NOUN
hassl-3115	172	3	reserved	reserve	VERB
hassl-3115	172	4	.	.	PUNCT
hassl-3115	173	1	negative	negative	ADJ
hassl-3115	173	2	effect	effect	NOUN
hassl-3115	173	3	on	on	ADP
hassl-3115	173	4	audit	audit	NOUN
hassl-3115	173	5	quality	quality	NOUN
hassl-3115	173	6	.	.	PUNCT
hassl-3115	174	1	these	these	DET
hassl-3115	174	2	results	result	NOUN
hassl-3115	174	3	are	be	AUX
hassl-3115	174	4	consistent	consistent	ADJ
hassl-3115	174	5	with	with	ADP
hassl-3115	174	6	the	the	DET
hassl-3115	174	7	research	research	NOUN
hassl-3115	174	8	results	result	NOUN
hassl-3115	174	9	of	of	ADP
hassl-3115	174	10	ningsih	ningsih	NOUN
hassl-3115	174	11	and	and	CCONJ
hassl-3115	174	12	yaniartha	yaniartha	PROPN
hassl-3115	174	13	(	(	PUNCT
hassl-3115	174	14	2013	2013	NUM
hassl-3115	174	15	)	)	PUNCT
hassl-3115	174	16	;	;	PUNCT
hassl-3115	174	17	broberg	broberg	PROPN
hassl-3115	174	18	,	,	PUNCT
hassl-3115	174	19	tagesson	tagesson	PROPN
hassl-3115	174	20	,	,	PUNCT
hassl-3115	174	21	argento	argento	PROPN
hassl-3115	174	22	,	,	PUNCT
hassl-3115	174	23	gyllengahm	gyllengahm	PROPN
hassl-3115	174	24	,	,	PUNCT
hassl-3115	174	25	and	and	CCONJ
hassl-3115	174	26	mårtensson	mårtensson	NOUN
hassl-3115	174	27	(	(	PUNCT
hassl-3115	174	28	2017	2017	NUM
hassl-3115	174	29	)	)	PUNCT
hassl-3115	174	30	and	and	CCONJ
hassl-3115	174	31	nor	nor	CCONJ
hassl-3115	174	32	,	,	PUNCT
hassl-3115	174	33	smith	smith	PROPN
hassl-3115	174	34	,	,	PUNCT
hassl-3115	174	35	ismail	ismail	PROPN
hassl-3115	174	36	,	,	PUNCT
hassl-3115	174	37	and	and	CCONJ
hassl-3115	174	38	taha	taha	PROPN
hassl-3115	174	39	(	(	PUNCT
hassl-3115	174	40	2017	2017	NUM
hassl-3115	174	41	)	)	PUNCT
hassl-3115	174	42	who	who	PRON
hassl-3115	174	43	expressed	express	VERB
hassl-3115	174	44	a	a	DET
hassl-3115	174	45	similar	similar	ADJ
hassl-3115	174	46	opinion	opinion	NOUN
hassl-3115	174	47	.	.	PUNCT
hassl-3115	175	1	this	this	PRON
hassl-3115	175	2	means	mean	VERB
hassl-3115	175	3	that	that	SCONJ
hassl-3115	175	4	the	the	DET
hassl-3115	175	5	higher	high	ADJ
hassl-3115	175	6	time	time	NOUN
hassl-3115	175	7	budget	budget	NOUN
hassl-3115	175	8	pressure	pressure	NOUN
hassl-3115	175	9	experienced	experience	VERB
hassl-3115	175	10	by	by	ADP
hassl-3115	175	11	the	the	DET
hassl-3115	175	12	auditor	auditor	NOUN
hassl-3115	175	13	can	can	AUX
hassl-3115	175	14	trigger	trigger	VERB
hassl-3115	175	15	dysfunctional	dysfunctional	ADJ
hassl-3115	175	16	actions	action	NOUN
hassl-3115	175	17	,	,	PUNCT
hassl-3115	175	18	thereby	thereby	ADV
hassl-3115	175	19	reducing	reduce	VERB
hassl-3115	175	20	the	the	DET
hassl-3115	175	21	quality	quality	NOUN
hassl-3115	175	22	of	of	ADP
hassl-3115	175	23	the	the	DET
hassl-3115	175	24	resulting	result	VERB
hassl-3115	175	25	audit	audit	NOUN
hassl-3115	175	26	(	(	PUNCT
hassl-3115	175	27	kautsar	kautsar	NOUN
hassl-3115	175	28	,	,	PUNCT
hassl-3115	175	29	2016	2016	NUM
hassl-3115	175	30	)	)	PUNCT
hassl-3115	175	31	.	.	PUNCT
hassl-3115	176	1	based	base	VERB
hassl-3115	176	2	on	on	ADP
hassl-3115	176	3	the	the	DET
hassl-3115	176	4	description	description	NOUN
hassl-3115	176	5	above	above	ADV
hassl-3115	176	6	,	,	PUNCT
hassl-3115	176	7	the	the	DET
hassl-3115	176	8	second	second	ADJ
hassl-3115	176	9	hypothesis	hypothesis	NOUN
hassl-3115	176	10	proposed	propose	VERB
hassl-3115	176	11	in	in	ADP
hassl-3115	176	12	this	this	DET
hassl-3115	176	13	study	study	NOUN
hassl-3115	176	14	is	be	AUX
hassl-3115	176	15	:	:	PUNCT
hassl-3115	176	16	h2	h2	NOUN
hassl-3115	176	17	:	:	PUNCT
hassl-3115	176	18	time	time	NOUN
hassl-3115	176	19	budget	budget	NOUN
hassl-3115	176	20	pressure	pressure	NOUN
hassl-3115	176	21	has	have	VERB
hassl-3115	176	22	a	a	DET
hassl-3115	176	23	negative	negative	ADJ
hassl-3115	176	24	effect	effect	NOUN
hassl-3115	176	25	on	on	ADP
hassl-3115	176	26	audit	audit	NOUN
hassl-3115	176	27	quality	quality	NOUN
hassl-3115	176	28	.	.	PUNCT
hassl-3115	177	1	2.9	2.9	NUM
hassl-3115	177	2	.	.	PUNCT
hassl-3115	178	1	the	the	DET
hassl-3115	178	2	effect	effect	NOUN
hassl-3115	178	3	of	of	ADP
hassl-3115	178	4	firm	firm	ADJ
hassl-3115	178	5	size	size	NOUN
hassl-3115	178	6	on	on	ADP
hassl-3115	178	7	audit	audit	NOUN
hassl-3115	178	8	quality	quality	NOUN
hassl-3115	178	9	company	company	NOUN
hassl-3115	178	10	size	size	NOUN
hassl-3115	178	11	is	be	AUX
hassl-3115	178	12	a	a	DET
hassl-3115	178	13	value	value	NOUN
hassl-3115	178	14	that	that	PRON
hassl-3115	178	15	describes	describe	VERB
hassl-3115	178	16	the	the	DET
hassl-3115	178	17	size	size	NOUN
hassl-3115	178	18	of	of	ADP
hassl-3115	178	19	a	a	DET
hassl-3115	178	20	company	company	NOUN
hassl-3115	178	21	.	.	PUNCT
hassl-3115	179	1	according	accord	VERB
hassl-3115	179	2	to	to	ADP
hassl-3115	179	3	the	the	DET
hassl-3115	179	4	research	research	NOUN
hassl-3115	179	5	of	of	ADP
hassl-3115	179	6	myers	myers	PROPN
hassl-3115	179	7	,	,	PUNCT
hassl-3115	179	8	myers	myer	NOUN
hassl-3115	179	9	,	,	PUNCT
hassl-3115	179	10	and	and	CCONJ
hassl-3115	179	11	omer	omer	PROPN
hassl-3115	179	12	(	(	PUNCT
hassl-3115	179	13	2003	2003	NUM
hassl-3115	179	14	)	)	PUNCT
hassl-3115	179	15	,	,	PUNCT
hassl-3115	179	16	generally	generally	ADV
hassl-3115	179	17	large	large	ADJ
hassl-3115	179	18	companies	company	NOUN
hassl-3115	179	19	act	act	VERB
hassl-3115	179	20	as	as	ADP
hassl-3115	179	21	wider	wide	ADJ
hassl-3115	179	22	stakeholders	stakeholder	NOUN
hassl-3115	179	23	.	.	PUNCT
hassl-3115	180	1	dechow	dechow	ADJ
hassl-3115	180	2	and	and	CCONJ
hassl-3115	180	3	dichev	dichev	PROPN
hassl-3115	180	4	(	(	PUNCT
hassl-3115	180	5	2002	2002	NUM
hassl-3115	180	6	)	)	PUNCT
hassl-3115	180	7	said	say	VERB
hassl-3115	180	8	that	that	SCONJ
hassl-3115	180	9	larger	large	ADJ
hassl-3115	180	10	companies	company	NOUN
hassl-3115	180	11	tend	tend	VERB
hassl-3115	180	12	to	to	PART
hassl-3115	180	13	have	have	VERB
hassl-3115	180	14	relatively	relatively	ADV
hassl-3115	180	15	more	more	ADV
hassl-3115	180	16	stable	stable	ADJ
hassl-3115	180	17	cash	cash	NOUN
hassl-3115	180	18	flows	flow	NOUN
hassl-3115	180	19	than	than	ADP
hassl-3115	180	20	smaller	small	ADJ
hassl-3115	180	21	companies	company	NOUN
hassl-3115	180	22	.	.	PUNCT
hassl-3115	181	1	a	a	DET
hassl-3115	181	2	large	large	ADJ
hassl-3115	181	3	company	company	NOUN
hassl-3115	181	4	size	size	NOUN
hassl-3115	181	5	shows	show	VERB
hassl-3115	181	6	good	good	ADJ
hassl-3115	181	7	company	company	NOUN
hassl-3115	181	8	performance	performance	NOUN
hassl-3115	181	9	because	because	SCONJ
hassl-3115	181	10	the	the	DET
hassl-3115	181	11	company	company	NOUN
hassl-3115	181	12	can	can	AUX
hassl-3115	181	13	maintain	maintain	VERB
hassl-3115	181	14	stable	stable	ADJ
hassl-3115	181	15	profits	profit	NOUN
hassl-3115	181	16	without	without	ADP
hassl-3115	181	17	any	any	DET
hassl-3115	181	18	manipulation	manipulation	NOUN
hassl-3115	181	19	treatment	treatment	NOUN
hassl-3115	181	20	.	.	PUNCT
hassl-3115	182	1	the	the	DET
hassl-3115	182	2	company	company	NOUN
hassl-3115	182	3	is	be	AUX
hassl-3115	182	4	obliged	oblige	VERB
hassl-3115	182	5	to	to	PART
hassl-3115	182	6	maintain	maintain	VERB
hassl-3115	182	7	its	its	PRON
hassl-3115	182	8	good	good	ADJ
hassl-3115	182	9	name	name	NOUN
hassl-3115	182	10	in	in	ADP
hassl-3115	182	11	the	the	DET
hassl-3115	182	12	wider	wide	ADJ
hassl-3115	182	13	community	community	NOUN
hassl-3115	182	14	by	by	ADP
hassl-3115	182	15	publishing	publish	VERB
hassl-3115	182	16	real	real	ADJ
hassl-3115	182	17	financial	financial	ADJ
hassl-3115	182	18	statements	statement	NOUN
hassl-3115	182	19	.	.	PUNCT
hassl-3115	183	1	large	large	ADJ
hassl-3115	183	2	companies	company	NOUN
hassl-3115	183	3	that	that	PRON
hassl-3115	183	4	have	have	AUX
hassl-3115	183	5	received	receive	VERB
hassl-3115	183	6	a	a	DET
hassl-3115	183	7	lot	lot	NOUN
hassl-3115	183	8	of	of	ADP
hassl-3115	183	9	attention	attention	NOUN
hassl-3115	183	10	from	from	ADP
hassl-3115	183	11	the	the	DET
hassl-3115	183	12	public	public	NOUN
hassl-3115	183	13	will	will	AUX
hassl-3115	183	14	choose	choose	VERB
hassl-3115	183	15	to	to	PART
hassl-3115	183	16	use	use	VERB
hassl-3115	183	17	the	the	DET
hassl-3115	183	18	audit	audit	NOUN
hassl-3115	183	19	services	service	NOUN
hassl-3115	183	20	of	of	ADP
hassl-3115	183	21	a	a	DET
hassl-3115	183	22	large	large	ADJ
hassl-3115	183	23	public	public	ADJ
hassl-3115	183	24	accounting	accounting	NOUN
hassl-3115	183	25	firm	firm	NOUN
hassl-3115	183	26	to	to	PART
hassl-3115	183	27	obtain	obtain	VERB
hassl-3115	183	28	high	high	ADJ
hassl-3115	183	29	-	-	PUNCT
hassl-3115	183	30	quality	quality	NOUN
hassl-3115	183	31	audit	audit	NOUN
hassl-3115	183	32	results	result	NOUN
hassl-3115	183	33	,	,	PUNCT
hassl-3115	183	34	which	which	PRON
hassl-3115	183	35	can	can	AUX
hassl-3115	183	36	maintain	maintain	VERB
hassl-3115	183	37	the	the	DET
hassl-3115	183	38	company	company	NOUN
hassl-3115	183	39	's	's	PART
hassl-3115	183	40	reputation	reputation	NOUN
hassl-3115	183	41	in	in	ADP
hassl-3115	183	42	order	order	NOUN
hassl-3115	183	43	to	to	PART
hassl-3115	183	44	remain	remain	VERB
hassl-3115	183	45	good	good	ADJ
hassl-3115	183	46	and	and	CCONJ
hassl-3115	183	47	increase	increase	VERB
hassl-3115	183	48	the	the	DET
hassl-3115	183	49	reliability	reliability	NOUN
hassl-3115	183	50	of	of	ADP
hassl-3115	183	51	financial	financial	ADJ
hassl-3115	183	52	statements	statement	NOUN
hassl-3115	183	53	used	use	VERB
hassl-3115	183	54	by	by	ADP
hassl-3115	183	55	external	external	ADJ
hassl-3115	183	56	parties	party	NOUN
hassl-3115	183	57	.	.	PUNCT
hassl-3115	184	1	company	company	NOUN
hassl-3115	184	2	.	.	PUNCT
hassl-3115	185	1	in	in	ADP
hassl-3115	185	2	the	the	DET
hassl-3115	185	3	research	research	NOUN
hassl-3115	185	4	of	of	ADP
hassl-3115	185	5	siregar	siregar	NOUN
hassl-3115	185	6	and	and	CCONJ
hassl-3115	185	7	utama	utama	PROPN
hassl-3115	185	8	(	(	PUNCT
hassl-3115	185	9	2006	2006	NUM
hassl-3115	185	10	)	)	PUNCT
hassl-3115	185	11	,	,	PUNCT
hassl-3115	185	12	which	which	PRON
hassl-3115	185	13	used	use	VERB
hassl-3115	185	14	the	the	DET
hassl-3115	185	15	natural	natural	ADJ
hassl-3115	185	16	logarithm	logarithm	NOUN
hassl-3115	185	17	of	of	ADP
hassl-3115	185	18	the	the	DET
hassl-3115	185	19	company	company	NOUN
hassl-3115	185	20	's	's	PART
hassl-3115	185	21	total	total	ADJ
hassl-3115	185	22	assets	asset	NOUN
hassl-3115	185	23	at	at	ADP
hassl-3115	185	24	the	the	DET
hassl-3115	185	25	end	end	NOUN
hassl-3115	185	26	of	of	ADP
hassl-3115	185	27	the	the	DET
hassl-3115	185	28	period	period	NOUN
hassl-3115	185	29	as	as	ADP
hassl-3115	185	30	a	a	DET
hassl-3115	185	31	measuring	measure	VERB
hassl-3115	185	32	tool	tool	NOUN
hassl-3115	185	33	for	for	ADP
hassl-3115	185	34	estimating	estimate	VERB
hassl-3115	185	35	company	company	NOUN
hassl-3115	185	36	size	size	NOUN
hassl-3115	185	37	,	,	PUNCT
hassl-3115	185	38	the	the	DET
hassl-3115	185	39	results	result	NOUN
hassl-3115	185	40	show	show	VERB
hassl-3115	185	41	that	that	SCONJ
hassl-3115	185	42	company	company	NOUN
hassl-3115	185	43	size	size	NOUN
hassl-3115	185	44	has	have	VERB
hassl-3115	185	45	a	a	DET
hassl-3115	185	46	positive	positive	ADJ
hassl-3115	185	47	influence	influence	NOUN
hassl-3115	185	48	on	on	ADP
hassl-3115	185	49	audit	audit	NOUN
hassl-3115	185	50	quality	quality	NOUN
hassl-3115	185	51	.	.	PUNCT
hassl-3115	186	1	in	in	ADP
hassl-3115	186	2	line	line	NOUN
hassl-3115	186	3	with	with	ADP
hassl-3115	186	4	that	that	PRON
hassl-3115	186	5	,	,	PUNCT
hassl-3115	186	6	the	the	DET
hassl-3115	186	7	research	research	NOUN
hassl-3115	186	8	results	result	NOUN
hassl-3115	186	9	of	of	ADP
hassl-3115	186	10	siregar	siregar	NOUN
hassl-3115	186	11	and	and	CCONJ
hassl-3115	186	12	elissabeth	elissabeth	PROPN
hassl-3115	186	13	(	(	PUNCT
hassl-3115	186	14	2018	2018	NUM
hassl-3115	186	15	)	)	PUNCT
hassl-3115	186	16	also	also	ADV
hassl-3115	186	17	suggested	suggest	VERB
hassl-3115	186	18	that	that	SCONJ
hassl-3115	186	19	company	company	NOUN
hassl-3115	186	20	size	size	NOUN
hassl-3115	186	21	has	have	VERB
hassl-3115	186	22	a	a	DET
hassl-3115	186	23	positive	positive	ADJ
hassl-3115	186	24	and	and	CCONJ
hassl-3115	186	25	significant	significant	ADJ
hassl-3115	186	26	effect	effect	NOUN
hassl-3115	186	27	on	on	ADP
hassl-3115	186	28	audit	audit	NOUN
hassl-3115	186	29	quality	quality	NOUN
hassl-3115	186	30	.	.	PUNCT
hassl-3115	187	1	research	research	NOUN
hassl-3115	187	2	conducted	conduct	VERB
hassl-3115	187	3	by	by	ADP
hassl-3115	187	4	berig	berig	NOUN
hassl-3115	187	5	,	,	PUNCT
hassl-3115	187	6	kalangi	kalangi	NOUN
hassl-3115	187	7	,	,	PUNCT
hassl-3115	187	8	and	and	CCONJ
hassl-3115	187	9	wokas	woka	NOUN
hassl-3115	187	10	(	(	PUNCT
hassl-3115	187	11	2018	2018	NUM
hassl-3115	187	12	)	)	PUNCT
hassl-3115	187	13	showed	show	VERB
hassl-3115	187	14	similar	similar	ADJ
hassl-3115	187	15	results	result	NOUN
hassl-3115	187	16	that	that	PRON
hassl-3115	187	17	firm	firm	ADJ
hassl-3115	187	18	size	size	NOUN
hassl-3115	187	19	had	have	VERB
hassl-3115	187	20	a	a	DET
hassl-3115	187	21	positive	positive	ADJ
hassl-3115	187	22	effect	effect	NOUN
hassl-3115	187	23	on	on	ADP
hassl-3115	187	24	audit	audit	NOUN
hassl-3115	187	25	quality	quality	NOUN
hassl-3115	187	26	.	.	PUNCT
hassl-3115	188	1	this	this	PRON
hassl-3115	188	2	means	mean	VERB
hassl-3115	188	3	that	that	SCONJ
hassl-3115	188	4	the	the	PRON
hassl-3115	188	5	larger	large	ADJ
hassl-3115	188	6	the	the	DET
hassl-3115	188	7	size	size	NOUN
hassl-3115	188	8	of	of	ADP
hassl-3115	188	9	the	the	DET
hassl-3115	188	10	company	company	NOUN
hassl-3115	188	11	,	,	PUNCT
hassl-3115	188	12	the	the	DET
hassl-3115	188	13	higher	high	ADJ
hassl-3115	188	14	is	be	AUX
hassl-3115	188	15	the	the	DET
hassl-3115	188	16	quality	quality	NOUN
hassl-3115	188	17	of	of	ADP
hassl-3115	188	18	the	the	DET
hassl-3115	188	19	audit	audit	NOUN
hassl-3115	188	20	produced	produce	VERB
hassl-3115	188	21	.	.	PUNCT
hassl-3115	189	1	based	base	VERB
hassl-3115	189	2	on	on	ADP
hassl-3115	189	3	the	the	DET
hassl-3115	189	4	description	description	NOUN
hassl-3115	189	5	above	above	ADV
hassl-3115	189	6	,	,	PUNCT
hassl-3115	189	7	the	the	DET
hassl-3115	189	8	third	third	ADJ
hassl-3115	189	9	hypothesis	hypothesis	NOUN
hassl-3115	189	10	proposed	propose	VERB
hassl-3115	189	11	in	in	ADP
hassl-3115	189	12	this	this	DET
hassl-3115	189	13	study	study	NOUN
hassl-3115	189	14	is	be	AUX
hassl-3115	189	15	:	:	PUNCT
hassl-3115	189	16	h3	h3	NOUN
hassl-3115	189	17	:	:	PUNCT
hassl-3115	189	18	firm	firm	ADJ
hassl-3115	189	19	size	size	NOUN
hassl-3115	189	20	has	have	VERB
hassl-3115	189	21	a	a	DET
hassl-3115	189	22	positive	positive	ADJ
hassl-3115	189	23	effect	effect	NOUN
hassl-3115	189	24	on	on	ADP
hassl-3115	189	25	audit	audit	NOUN
hassl-3115	189	26	quality	quality	NOUN
hassl-3115	189	27	.	.	PUNCT
hassl-3115	190	1	2.10	2.10	NUM
hassl-3115	190	2	.	.	PUNCT
hassl-3115	190	3	effect	effect	NOUN
hassl-3115	190	4	of	of	ADP
hassl-3115	190	5	auditor	auditor	NOUN
hassl-3115	190	6	specialization	specialization	NOUN
hassl-3115	190	7	on	on	ADP
hassl-3115	190	8	audit	audit	NOUN
hassl-3115	190	9	quality	quality	NOUN
hassl-3115	190	10	auditors	auditor	NOUN
hassl-3115	190	11	act	act	VERB
hassl-3115	190	12	as	as	ADP
hassl-3115	190	13	parties	party	NOUN
hassl-3115	190	14	who	who	PRON
hassl-3115	190	15	ensure	ensure	VERB
hassl-3115	190	16	that	that	SCONJ
hassl-3115	190	17	the	the	DET
hassl-3115	190	18	accounting	accounting	NOUN
hassl-3115	190	19	numbers	number	NOUN
hassl-3115	190	20	contained	contain	VERB
hassl-3115	190	21	in	in	ADP
hassl-3115	190	22	the	the	DET
hassl-3115	190	23	financial	financial	ADJ
hassl-3115	190	24	statements	statement	NOUN
hassl-3115	190	25	are	be	AUX
hassl-3115	190	26	true	true	ADJ
hassl-3115	190	27	and	and	CCONJ
hassl-3115	190	28	can	can	AUX
hassl-3115	190	29	be	be	AUX
hassl-3115	190	30	trusted	trust	VERB
hassl-3115	190	31	.	.	PUNCT
hassl-3115	191	1	in	in	ADP
hassl-3115	191	2	addition	addition	NOUN
hassl-3115	191	3	to	to	ADP
hassl-3115	191	4	knowledge	knowledge	NOUN
hassl-3115	191	5	of	of	ADP
hassl-3115	191	6	accounting	accounting	NOUN
hassl-3115	191	7	and	and	CCONJ
hassl-3115	191	8	auditing	auditing	NOUN
hassl-3115	191	9	,	,	PUNCT
hassl-3115	191	10	an	an	DET
hassl-3115	191	11	auditor	auditor	NOUN
hassl-3115	191	12	must	must	AUX
hassl-3115	191	13	also	also	ADV
hassl-3115	191	14	have	have	VERB
hassl-3115	191	15	knowledge	knowledge	NOUN
hassl-3115	191	16	of	of	ADP
hassl-3115	191	17	the	the	DET
hassl-3115	191	18	client	client	NOUN
hassl-3115	191	19	's	's	PART
hassl-3115	191	20	industry	industry	NOUN
hassl-3115	191	21	.	.	PUNCT
hassl-3115	192	1	when	when	SCONJ
hassl-3115	192	2	conducting	conduct	VERB
hassl-3115	192	3	audits	audits	NOUN
hassl-3115	192	4	of	of	ADP
hassl-3115	192	5	manufacturing	manufacturing	NOUN
hassl-3115	192	6	companies	company	NOUN
hassl-3115	192	7	and	and	CCONJ
hassl-3115	192	8	banking	banking	NOUN
hassl-3115	192	9	companies	company	NOUN
hassl-3115	192	10	,	,	PUNCT
hassl-3115	192	11	although	although	SCONJ
hassl-3115	192	12	the	the	DET
hassl-3115	192	13	auditing	auditing	NOUN
hassl-3115	192	14	principles	principle	NOUN
hassl-3115	192	15	are	be	AUX
hassl-3115	192	16	the	the	DET
hassl-3115	192	17	same	same	ADJ
hassl-3115	192	18	,	,	PUNCT
hassl-3115	192	19	there	there	PRON
hassl-3115	192	20	are	be	VERB
hassl-3115	192	21	still	still	ADV
hassl-3115	192	22	differences	difference	NOUN
hassl-3115	192	23	in	in	ADP
hassl-3115	192	24	them	they	PRON
hassl-3115	192	25	such	such	ADJ
hassl-3115	192	26	as	as	ADP
hassl-3115	192	27	the	the	DET
hassl-3115	192	28	nature	nature	NOUN
hassl-3115	192	29	of	of	ADP
hassl-3115	192	30	the	the	DET
hassl-3115	192	31	business	business	NOUN
hassl-3115	192	32	,	,	PUNCT
hassl-3115	192	33	accounting	accounting	NOUN
hassl-3115	192	34	principles	principle	NOUN
hassl-3115	192	35	,	,	PUNCT
hassl-3115	192	36	or	or	CCONJ
hassl-3115	192	37	different	different	ADJ
hassl-3115	192	38	tax	tax	NOUN
hassl-3115	192	39	regulations	regulation	NOUN
hassl-3115	192	40	.	.	PUNCT
hassl-3115	193	1	therefore	therefore	ADV
hassl-3115	193	2	,	,	PUNCT
hassl-3115	193	3	auditors	auditor	NOUN
hassl-3115	193	4	are	be	AUX
hassl-3115	193	5	required	require	VERB
hassl-3115	193	6	to	to	PART
hassl-3115	193	7	have	have	VERB
hassl-3115	193	8	deeper	deep	ADJ
hassl-3115	193	9	insight	insight	NOUN
hassl-3115	193	10	regarding	regard	VERB
hassl-3115	193	11	the	the	DET
hassl-3115	193	12	characteristics	characteristic	NOUN
hassl-3115	193	13	of	of	ADP
hassl-3115	193	14	certain	certain	ADJ
hassl-3115	193	15	industries	industry	NOUN
hassl-3115	193	16	because	because	SCONJ
hassl-3115	193	17	they	they	PRON
hassl-3115	193	18	can	can	AUX
hassl-3115	193	19	affect	affect	VERB
hassl-3115	193	20	the	the	DET
hassl-3115	193	21	quality	quality	NOUN
hassl-3115	193	22	of	of	ADP
hassl-3115	193	23	the	the	DET
hassl-3115	193	24	audits	audits	NOUN
hassl-3115	193	25	produced	produce	VERB
hassl-3115	193	26	.	.	PUNCT
hassl-3115	194	1	this	this	DET
hassl-3115	194	2	situation	situation	NOUN
hassl-3115	194	3	reflects	reflect	VERB
hassl-3115	194	4	that	that	SCONJ
hassl-3115	194	5	there	there	PRON
hassl-3115	194	6	is	be	VERB
hassl-3115	194	7	a	a	DET
hassl-3115	194	8	need	need	NOUN
hassl-3115	194	9	for	for	ADP
hassl-3115	194	10	auditor	auditor	NOUN
hassl-3115	194	11	specialization	specialization	NOUN
hassl-3115	194	12	.	.	PUNCT
hassl-3115	195	1	owhoso	owhoso	PROPN
hassl-3115	195	2	et	et	PROPN
hassl-3115	195	3	al	al	PROPN
hassl-3115	195	4	.	.	PROPN
hassl-3115	196	1	(	(	PUNCT
hassl-3115	196	2	2002	2002	NUM
hassl-3115	196	3	)	)	PUNCT
hassl-3115	196	4	suggested	suggest	VERB
hassl-3115	196	5	that	that	SCONJ
hassl-3115	196	6	specialist	specialist	NOUN
hassl-3115	196	7	auditors	auditor	NOUN
hassl-3115	196	8	have	have	VERB
hassl-3115	196	9	more	more	ADJ
hassl-3115	196	10	understanding	understanding	NOUN
hassl-3115	196	11	and	and	CCONJ
hassl-3115	196	12	knowledge	knowledge	NOUN
hassl-3115	196	13	of	of	ADP
hassl-3115	196	14	the	the	DET
hassl-3115	196	15	client	client	NOUN
hassl-3115	196	16	's	's	PART
hassl-3115	196	17	business	business	NOUN
hassl-3115	196	18	characteristics	characteristic	NOUN
hassl-3115	196	19	than	than	ADP
hassl-3115	196	20	non	non	ADJ
hassl-3115	196	21	-	-	ADJ
hassl-3115	196	22	specialist	specialist	ADJ
hassl-3115	196	23	auditors	auditor	NOUN
hassl-3115	196	24	.	.	PUNCT
hassl-3115	197	1	in	in	ADP
hassl-3115	197	2	addition	addition	NOUN
hassl-3115	197	3	,	,	PUNCT
hassl-3115	197	4	specialist	specialist	ADJ
hassl-3115	197	5	auditors	auditor	NOUN
hassl-3115	197	6	are	be	AUX
hassl-3115	197	7	considered	consider	VERB
hassl-3115	197	8	to	to	PART
hassl-3115	197	9	be	be	AUX
hassl-3115	197	10	more	more	ADV
hassl-3115	197	11	capable	capable	ADJ
hassl-3115	197	12	of	of	ADP
hassl-3115	197	13	finding	find	VERB
hassl-3115	197	14	errors	error	NOUN
hassl-3115	197	15	or	or	CCONJ
hassl-3115	197	16	errors	error	NOUN
hassl-3115	197	17	contained	contain	VERB
hassl-3115	197	18	in	in	ADP
hassl-3115	197	19	financial	financial	ADJ
hassl-3115	197	20	statements	statement	NOUN
hassl-3115	197	21	so	so	SCONJ
hassl-3115	197	22	that	that	SCONJ
hassl-3115	197	23	companies	company	NOUN
hassl-3115	197	24	can	can	AUX
hassl-3115	197	25	present	present	VERB
hassl-3115	197	26	better	well	ADJ
hassl-3115	197	27	profit	profit	NOUN
hassl-3115	197	28	information	information	NOUN
hassl-3115	197	29	.	.	PUNCT
hassl-3115	198	1	furthermore	furthermore	ADV
hassl-3115	198	2	,	,	PUNCT
hassl-3115	198	3	setiawan	setiawan	PROPN
hassl-3115	198	4	and	and	CCONJ
hassl-3115	198	5	fitriany	fitriany	PROPN
hassl-3115	198	6	(	(	PUNCT
hassl-3115	198	7	2011	2011	NUM
hassl-3115	198	8	)	)	PUNCT
hassl-3115	198	9	said	say	VERB
hassl-3115	198	10	that	that	SCONJ
hassl-3115	198	11	auditors	auditor	NOUN
hassl-3115	198	12	who	who	PRON
hassl-3115	198	13	have	have	AUX
hassl-3115	198	14	handled	handle	VERB
hassl-3115	198	15	many	many	ADJ
hassl-3115	198	16	clients	client	NOUN
hassl-3115	198	17	in	in	ADP
hassl-3115	198	18	the	the	DET
hassl-3115	198	19	same	same	ADJ
hassl-3115	198	20	industry	industry	NOUN
hassl-3115	198	21	will	will	AUX
hassl-3115	198	22	have	have	VERB
hassl-3115	198	23	a	a	DET
hassl-3115	198	24	more	more	ADV
hassl-3115	198	25	adequate	adequate	ADJ
hassl-3115	198	26	understanding	understanding	NOUN
hassl-3115	198	27	and	and	CCONJ
hassl-3115	198	28	ability	ability	NOUN
hassl-3115	198	29	related	relate	VERB
hassl-3115	198	30	to	to	ADP
hassl-3115	198	31	internal	internal	ADJ
hassl-3115	198	32	control	control	NOUN
hassl-3115	198	33	and	and	CCONJ
hassl-3115	198	34	company	company	NOUN
hassl-3115	198	35	business	business	NOUN
hassl-3115	198	36	risks	risk	NOUN
hassl-3115	198	37	as	as	ADV
hassl-3115	198	38	well	well	ADV
hassl-3115	198	39	as	as	ADP
hassl-3115	198	40	audit	audit	NOUN
hassl-3115	198	41	risk	risk	NOUN
hassl-3115	198	42	in	in	ADP
hassl-3115	198	43	the	the	DET
hassl-3115	198	44	industry	industry	NOUN
hassl-3115	198	45	compared	compare	VERB
hassl-3115	198	46	to	to	ADP
hassl-3115	198	47	auditors	auditor	NOUN
hassl-3115	198	48	who	who	PRON
hassl-3115	198	49	do	do	AUX
hassl-3115	198	50	not	not	PART
hassl-3115	198	51	have	have	VERB
hassl-3115	198	52	specialization	specialization	NOUN
hassl-3115	198	53	.	.	PUNCT
hassl-3115	199	1	the	the	DET
hassl-3115	199	2	research	research	NOUN
hassl-3115	199	3	conducted	conduct	VERB
hassl-3115	199	4	by	by	ADP
hassl-3115	199	5	setiawan	setiawan	PROPN
hassl-3115	199	6	and	and	CCONJ
hassl-3115	199	7	fitriany	fitriany	PROPN
hassl-3115	199	8	(	(	PUNCT
hassl-3115	199	9	2011	2011	NUM
hassl-3115	199	10	)	)	PUNCT
hassl-3115	199	11	showed	show	VERB
hassl-3115	199	12	that	that	SCONJ
hassl-3115	199	13	auditor	auditor	NOUN
hassl-3115	199	14	specialization	specialization	NOUN
hassl-3115	199	15	has	have	VERB
hassl-3115	199	16	a	a	DET
hassl-3115	199	17	positive	positive	ADJ
hassl-3115	199	18	and	and	CCONJ
hassl-3115	199	19	significant	significant	ADJ
hassl-3115	199	20	effect	effect	NOUN
hassl-3115	199	21	on	on	ADP
hassl-3115	199	22	audit	audit	NOUN
hassl-3115	199	23	quality	quality	NOUN
hassl-3115	199	24	.	.	PUNCT
hassl-3115	200	1	panjaitan	panjaitan	ADJ
hassl-3115	200	2	(	(	PUNCT
hassl-3115	200	3	2014	2014	NUM
hassl-3115	200	4	)	)	PUNCT
hassl-3115	200	5	and	and	CCONJ
hassl-3115	200	6	havasi	havasi	NOUN
hassl-3115	200	7	and	and	CCONJ
hassl-3115	200	8	darabi	darabi	NOUN
hassl-3115	200	9	(	(	PUNCT
hassl-3115	200	10	2016	2016	NUM
hassl-3115	200	11	)	)	PUNCT
hassl-3115	200	12	in	in	ADP
hassl-3115	200	13	their	their	PRON
hassl-3115	200	14	research	research	NOUN
hassl-3115	200	15	also	also	ADV
hassl-3115	200	16	expressed	express	VERB
hassl-3115	200	17	a	a	DET
hassl-3115	200	18	similar	similar	ADJ
hassl-3115	200	19	opinion	opinion	NOUN
hassl-3115	200	20	.	.	PUNCT
hassl-3115	201	1	specialized	specialized	ADJ
hassl-3115	201	2	auditors	auditor	NOUN
hassl-3115	201	3	increase	increase	VERB
hassl-3115	201	4	the	the	DET
hassl-3115	201	5	chances	chance	NOUN
hassl-3115	201	6	of	of	ADP
hassl-3115	201	7	finding	find	VERB
hassl-3115	201	8	errors	error	NOUN
hassl-3115	201	9	and	and	CCONJ
hassl-3115	201	10	also	also	ADV
hassl-3115	201	11	inconsistencies	inconsistency	NOUN
hassl-3115	201	12	than	than	SCONJ
hassl-3115	201	13	nonspecialized	nonspecialize	VERB
hassl-3115	201	14	auditors	auditor	NOUN
hassl-3115	201	15	where	where	SCONJ
hassl-3115	201	16	it	it	PRON
hassl-3115	201	17	can	can	AUX
hassl-3115	201	18	improve	improve	VERB
hassl-3115	201	19	the	the	DET
hassl-3115	201	20	quality	quality	NOUN
hassl-3115	201	21	of	of	ADP
hassl-3115	201	22	audit	audit	NOUN
hassl-3115	201	23	results	result	NOUN
hassl-3115	201	24	.	.	PUNCT
hassl-3115	202	1	based	base	VERB
hassl-3115	202	2	on	on	ADP
hassl-3115	202	3	the	the	DET
hassl-3115	202	4	description	description	NOUN
hassl-3115	202	5	above	above	ADV
hassl-3115	202	6	,	,	PUNCT
hassl-3115	202	7	the	the	DET
hassl-3115	202	8	fourth	fourth	ADJ
hassl-3115	202	9	hypothesis	hypothesis	NOUN
hassl-3115	202	10	proposed	propose	VERB
hassl-3115	202	11	in	in	ADP
hassl-3115	202	12	this	this	DET
hassl-3115	202	13	study	study	NOUN
hassl-3115	202	14	is	be	AUX
hassl-3115	202	15	:	:	PUNCT
hassl-3115	202	16	humanities	humanity	NOUN
hassl-3115	202	17	and	and	CCONJ
hassl-3115	202	18	social	social	ADJ
hassl-3115	202	19	sciences	science	NOUN
hassl-3115	202	20	letters	letter	NOUN
hassl-3115	202	21	,	,	PUNCT
hassl-3115	202	22	2022	2022	NUM
hassl-3115	202	23	,	,	PUNCT
hassl-3115	202	24	10(4	10(4	NUM
hassl-3115	202	25	):	):	PUNCT
hassl-3115	202	26	463	463	NUM
hassl-3115	202	27	-	-	SYM
hassl-3115	202	28	481	481	NUM
hassl-3115	202	29	470	470	NUM
hassl-3115	202	30	©	©	PROPN
hassl-3115	202	31	2022	2022	NUM
hassl-3115	202	32	conscientia	conscientia	PROPN
hassl-3115	202	33	beam	beam	PROPN
hassl-3115	202	34	.	.	PUNCT
hassl-3115	203	1	all	all	DET
hassl-3115	203	2	rights	right	NOUN
hassl-3115	203	3	reserved	reserve	VERB
hassl-3115	203	4	.	.	PUNCT
hassl-3115	204	1	h4	h4	NOUN
hassl-3115	204	2	:	:	PUNCT
hassl-3115	204	3	auditor	auditor	NOUN
hassl-3115	204	4	specialization	specialization	NOUN
hassl-3115	204	5	has	have	VERB
hassl-3115	204	6	a	a	DET
hassl-3115	204	7	positive	positive	ADJ
hassl-3115	204	8	effect	effect	NOUN
hassl-3115	204	9	on	on	ADP
hassl-3115	204	10	audit	audit	NOUN
hassl-3115	204	11	quality	quality	NOUN
hassl-3115	204	12	.	.	PUNCT
hassl-3115	205	1	3	3	X
hassl-3115	205	2	.	.	X
hassl-3115	205	3	research	research	NOUN
hassl-3115	205	4	methods	method	NOUN
hassl-3115	205	5	the	the	DET
hassl-3115	205	6	population	population	NOUN
hassl-3115	205	7	used	use	VERB
hassl-3115	205	8	in	in	ADP
hassl-3115	205	9	this	this	DET
hassl-3115	205	10	study	study	NOUN
hassl-3115	205	11	are	be	AUX
hassl-3115	205	12	banking	bank	VERB
hassl-3115	205	13	companies	company	NOUN
hassl-3115	205	14	listed	list	VERB
hassl-3115	205	15	on	on	ADP
hassl-3115	205	16	the	the	DET
hassl-3115	205	17	indonesia	indonesia	PROPN
hassl-3115	205	18	stock	stock	PROPN
hassl-3115	205	19	exchange	exchange	PROPN
hassl-3115	205	20	(	(	PUNCT
hassl-3115	205	21	idx	idx	PROPN
hassl-3115	205	22	)	)	PUNCT
hassl-3115	205	23	during	during	ADP
hassl-3115	205	24	2015	2015	NUM
hassl-3115	205	25	-	-	SYM
hassl-3115	205	26	2019	2019	NUM
hassl-3115	205	27	.	.	PUNCT
hassl-3115	206	1	sampling	sample	VERB
hassl-3115	206	2	was	be	AUX
hassl-3115	206	3	carried	carry	VERB
hassl-3115	206	4	out	out	ADP
hassl-3115	206	5	using	use	VERB
hassl-3115	206	6	purposive	purposive	ADJ
hassl-3115	206	7	sampling	sampling	NOUN
hassl-3115	206	8	method	method	NOUN
hassl-3115	206	9	which	which	PRON
hassl-3115	206	10	is	be	AUX
hassl-3115	206	11	a	a	DET
hassl-3115	206	12	method	method	NOUN
hassl-3115	206	13	based	base	VERB
hassl-3115	206	14	on	on	ADP
hassl-3115	206	15	certain	certain	ADJ
hassl-3115	206	16	criteria	criterion	NOUN
hassl-3115	206	17	that	that	PRON
hassl-3115	206	18	are	be	AUX
hassl-3115	206	19	adapted	adapt	VERB
hassl-3115	206	20	to	to	ADP
hassl-3115	206	21	the	the	DET
hassl-3115	206	22	research	research	NOUN
hassl-3115	206	23	objectives	objective	NOUN
hassl-3115	206	24	.	.	PUNCT
hassl-3115	207	1	the	the	DET
hassl-3115	207	2	criteria	criterion	NOUN
hassl-3115	207	3	used	use	VERB
hassl-3115	207	4	in	in	ADP
hassl-3115	207	5	sampling	sample	VERB
hassl-3115	207	6	were	be	AUX
hassl-3115	207	7	as	as	SCONJ
hassl-3115	207	8	follows	follow	VERB
hassl-3115	207	9	:	:	PUNCT
hassl-3115	207	10	a.	a.	NOUN
hassl-3115	207	11	banking	banking	NOUN
hassl-3115	207	12	companies	company	NOUN
hassl-3115	207	13	that	that	PRON
hassl-3115	207	14	have	have	AUX
hassl-3115	207	15	been	be	AUX
hassl-3115	207	16	registered	register	VERB
hassl-3115	207	17	on	on	ADP
hassl-3115	207	18	idx	idx	NOUN
hassl-3115	207	19	in	in	ADP
hassl-3115	207	20	2015	2015	NUM
hassl-3115	207	21	-	-	SYM
hassl-3115	207	22	2019	2019	NUM
hassl-3115	207	23	.	.	PUNCT
hassl-3115	208	1	b.	b.	PROPN
hassl-3115	208	2	published	publish	VERB
hassl-3115	208	3	annual	annual	ADJ
hassl-3115	208	4	financial	financial	ADJ
hassl-3115	208	5	reports	report	NOUN
hassl-3115	208	6	that	that	PRON
hassl-3115	208	7	have	have	AUX
hassl-3115	208	8	been	be	AUX
hassl-3115	208	9	audited	audit	VERB
hassl-3115	208	10	by	by	ADP
hassl-3115	208	11	an	an	DET
hassl-3115	208	12	independent	independent	ADJ
hassl-3115	208	13	auditor	auditor	NOUN
hassl-3115	208	14	on	on	ADP
hassl-3115	208	15	the	the	DET
hassl-3115	208	16	company	company	NOUN
hassl-3115	208	17	website	website	NOUN
hassl-3115	208	18	or	or	CCONJ
hassl-3115	208	19	idx	idx	NOUN
hassl-3115	208	20	website	website	NOUN
hassl-3115	208	21	during	during	ADP
hassl-3115	208	22	the	the	DET
hassl-3115	208	23	research	research	NOUN
hassl-3115	208	24	period	period	NOUN
hassl-3115	208	25	(	(	PUNCT
hassl-3115	208	26	2015	2015	NUM
hassl-3115	208	27	-	-	SYM
hassl-3115	208	28	2019	2019	NUM
hassl-3115	208	29	)	)	PUNCT
hassl-3115	208	30	.	.	PUNCT
hassl-3115	209	1	c.	c.	NOUN
hassl-3115	209	2	the	the	DET
hassl-3115	209	3	company	company	NOUN
hassl-3115	209	4	should	should	AUX
hassl-3115	209	5	not	not	PART
hassl-3115	209	6	have	have	AUX
hassl-3115	209	7	experienced	experience	VERB
hassl-3115	209	8	delisting	delist	VERB
hassl-3115	209	9	from	from	ADP
hassl-3115	209	10	idx	idx	NOUN
hassl-3115	209	11	during	during	ADP
hassl-3115	209	12	the	the	DET
hassl-3115	209	13	study	study	NOUN
hassl-3115	209	14	period	period	NOUN
hassl-3115	209	15	(	(	PUNCT
hassl-3115	209	16	2015	2015	NUM
hassl-3115	209	17	-	-	SYM
hassl-3115	209	18	2019	2019	NUM
hassl-3115	209	19	)	)	PUNCT
hassl-3115	209	20	.	.	PUNCT
hassl-3115	210	1	based	base	VERB
hassl-3115	210	2	on	on	ADP
hassl-3115	210	3	these	these	DET
hassl-3115	210	4	criteria	criterion	NOUN
hassl-3115	210	5	,	,	PUNCT
hassl-3115	210	6	40	40	NUM
hassl-3115	210	7	banking	banking	NOUN
hassl-3115	210	8	companies	company	NOUN
hassl-3115	210	9	were	be	AUX
hassl-3115	210	10	selected	select	VERB
hassl-3115	210	11	as	as	ADP
hassl-3115	210	12	research	research	NOUN
hassl-3115	210	13	samples	sample	NOUN
hassl-3115	210	14	from	from	ADP
hassl-3115	210	15	the	the	DET
hassl-3115	210	16	entire	entire	ADJ
hassl-3115	210	17	population	population	NOUN
hassl-3115	210	18	.	.	PUNCT
hassl-3115	211	1	3.1	3.1	NUM
hassl-3115	211	2	.	.	PUNCT
hassl-3115	212	1	dependent	dependent	ADJ
hassl-3115	212	2	variable	variable	NOUN
hassl-3115	212	3	:	:	PUNCT
hassl-3115	212	4	audit	audit	NOUN
hassl-3115	212	5	quality	quality	NOUN
hassl-3115	212	6	in	in	ADP
hassl-3115	212	7	this	this	DET
hassl-3115	212	8	study	study	NOUN
hassl-3115	212	9	,	,	PUNCT
hassl-3115	212	10	the	the	DET
hassl-3115	212	11	dependent	dependent	ADJ
hassl-3115	212	12	variable	variable	NOUN
hassl-3115	212	13	used	use	VERB
hassl-3115	212	14	is	be	AUX
hassl-3115	212	15	audit	audit	NOUN
hassl-3115	212	16	quality	quality	NOUN
hassl-3115	212	17	.	.	PUNCT
hassl-3115	213	1	audit	audit	NOUN
hassl-3115	213	2	quality	quality	NOUN
hassl-3115	213	3	is	be	AUX
hassl-3115	213	4	the	the	DET
hassl-3115	213	5	possibility	possibility	NOUN
hassl-3115	213	6	that	that	SCONJ
hassl-3115	213	7	the	the	DET
hassl-3115	213	8	auditor	auditor	NOUN
hassl-3115	213	9	when	when	SCONJ
hassl-3115	213	10	auditing	audit	VERB
hassl-3115	213	11	the	the	DET
hassl-3115	213	12	client	client	NOUN
hassl-3115	213	13	's	's	PART
hassl-3115	213	14	financial	financial	ADJ
hassl-3115	213	15	statements	statement	NOUN
hassl-3115	213	16	can	can	AUX
hassl-3115	213	17	find	find	VERB
hassl-3115	213	18	errors	error	NOUN
hassl-3115	213	19	in	in	ADP
hassl-3115	213	20	the	the	DET
hassl-3115	213	21	client	client	NOUN
hassl-3115	213	22	's	's	PART
hassl-3115	213	23	accounting	accounting	NOUN
hassl-3115	213	24	system	system	NOUN
hassl-3115	213	25	,	,	PUNCT
hassl-3115	213	26	and	and	CCONJ
hassl-3115	213	27	report	report	VERB
hassl-3115	213	28	them	they	PRON
hassl-3115	213	29	in	in	ADP
hassl-3115	213	30	the	the	DET
hassl-3115	213	31	audited	audited	ADJ
hassl-3115	213	32	report	report	NOUN
hassl-3115	213	33	,	,	PUNCT
hassl-3115	213	34	where	where	SCONJ
hassl-3115	213	35	in	in	ADP
hassl-3115	213	36	carrying	carry	VERB
hassl-3115	213	37	out	out	ADP
hassl-3115	213	38	his	his	PRON
hassl-3115	213	39	duties	duty	NOUN
hassl-3115	213	40	the	the	DET
hassl-3115	213	41	auditor	auditor	NOUN
hassl-3115	213	42	is	be	AUX
hassl-3115	213	43	guided	guide	VERB
hassl-3115	213	44	by	by	ADP
hassl-3115	213	45	auditing	auditing	NOUN
hassl-3115	213	46	standards	standard	NOUN
hassl-3115	213	47	and	and	CCONJ
hassl-3115	213	48	the	the	DET
hassl-3115	213	49	relevant	relevant	ADJ
hassl-3115	213	50	public	public	ADJ
hassl-3115	213	51	accountant	accountant	NOUN
hassl-3115	213	52	code	code	NOUN
hassl-3115	213	53	of	of	ADP
hassl-3115	213	54	ethics	ethic	NOUN
hassl-3115	213	55	(	(	PUNCT
hassl-3115	213	56	arisinta	arisinta	ADJ
hassl-3115	213	57	,	,	PUNCT
hassl-3115	213	58	2013	2013	NUM
hassl-3115	213	59	)	)	PUNCT
hassl-3115	213	60	.	.	PUNCT
hassl-3115	214	1	in	in	ADP
hassl-3115	214	2	this	this	DET
hassl-3115	214	3	study	study	NOUN
hassl-3115	214	4	,	,	PUNCT
hassl-3115	214	5	the	the	DET
hassl-3115	214	6	measurement	measurement	NOUN
hassl-3115	214	7	of	of	ADP
hassl-3115	214	8	audit	audit	NOUN
hassl-3115	214	9	quality	quality	NOUN
hassl-3115	214	10	is	be	AUX
hassl-3115	214	11	carried	carry	VERB
hassl-3115	214	12	out	out	ADP
hassl-3115	214	13	using	use	VERB
hassl-3115	214	14	the	the	DET
hassl-3115	214	15	earnings	earning	NOUN
hassl-3115	214	16	surprise	surprise	NOUN
hassl-3115	214	17	benchmark	benchmark	NOUN
hassl-3115	214	18	developed	develop	VERB
hassl-3115	214	19	by	by	ADP
hassl-3115	214	20	carey	carey	NOUN
hassl-3115	214	21	and	and	CCONJ
hassl-3115	214	22	simnett	simnett	NOUN
hassl-3115	214	23	(	(	PUNCT
hassl-3115	214	24	2006	2006	NUM
hassl-3115	214	25	)	)	PUNCT
hassl-3115	214	26	which	which	PRON
hassl-3115	214	27	is	be	AUX
hassl-3115	214	28	a	a	DET
hassl-3115	214	29	measure	measure	NOUN
hassl-3115	214	30	or	or	CCONJ
hassl-3115	214	31	proxy	proxy	NOUN
hassl-3115	214	32	for	for	ADP
hassl-3115	214	33	audit	audit	NOUN
hassl-3115	214	34	quality	quality	NOUN
hassl-3115	214	35	by	by	ADP
hassl-3115	214	36	utilizing	utilize	VERB
hassl-3115	214	37	information	information	NOUN
hassl-3115	214	38	from	from	ADP
hassl-3115	214	39	financial	financial	ADJ
hassl-3115	214	40	statements	statement	NOUN
hassl-3115	214	41	,	,	PUNCT
hassl-3115	214	42	which	which	PRON
hassl-3115	214	43	is	be	AUX
hassl-3115	214	44	carried	carry	VERB
hassl-3115	214	45	out	out	ADP
hassl-3115	214	46	by	by	ADP
hassl-3115	214	47	comparing	compare	VERB
hassl-3115	214	48	the	the	DET
hassl-3115	214	49	value	value	NOUN
hassl-3115	214	50	of	of	ADP
hassl-3115	214	51	earnings	earning	NOUN
hassl-3115	214	52	against	against	ADP
hassl-3115	214	53	certain	certain	ADJ
hassl-3115	214	54	benchmarks	benchmark	NOUN
hassl-3115	214	55	in	in	ADP
hassl-3115	214	56	a	a	DET
hassl-3115	214	57	period	period	NOUN
hassl-3115	214	58	in	in	ADP
hassl-3115	214	59	the	the	DET
hassl-3115	214	60	same	same	ADJ
hassl-3115	214	61	industry	industry	NOUN
hassl-3115	214	62	.	.	PUNCT
hassl-3115	215	1	audit	audit	NOUN
hassl-3115	215	2	quality	quality	NOUN
hassl-3115	215	3	is	be	AUX
hassl-3115	215	4	related	relate	VERB
hassl-3115	215	5	to	to	ADP
hassl-3115	215	6	companies	company	NOUN
hassl-3115	215	7	that	that	PRON
hassl-3115	215	8	carry	carry	VERB
hassl-3115	215	9	out	out	ADP
hassl-3115	215	10	earnings	earning	NOUN
hassl-3115	215	11	management	management	NOUN
hassl-3115	215	12	,	,	PUNCT
hassl-3115	215	13	such	such	ADJ
hassl-3115	215	14	as	as	ADP
hassl-3115	215	15	preventing	prevent	VERB
hassl-3115	215	16	the	the	DET
hassl-3115	215	17	reporting	reporting	NOUN
hassl-3115	215	18	of	of	ADP
hassl-3115	215	19	losses	loss	NOUN
hassl-3115	215	20	and	and	CCONJ
hassl-3115	215	21	also	also	ADV
hassl-3115	215	22	checking	check	VERB
hassl-3115	215	23	the	the	DET
hassl-3115	215	24	auditor	auditor	NOUN
hassl-3115	215	25	's	's	PART
hassl-3115	215	26	ability	ability	NOUN
hassl-3115	215	27	to	to	PART
hassl-3115	215	28	find	find	VERB
hassl-3115	215	29	and	and	CCONJ
hassl-3115	215	30	disclose	disclose	VERB
hassl-3115	215	31	the	the	DET
hassl-3115	215	32	existence	existence	NOUN
hassl-3115	215	33	of	of	ADP
hassl-3115	215	34	earnings	earning	NOUN
hassl-3115	215	35	management	management	NOUN
hassl-3115	215	36	.	.	PUNCT
hassl-3115	216	1	this	this	DET
hassl-3115	216	2	measurement	measurement	NOUN
hassl-3115	216	3	is	be	AUX
hassl-3115	216	4	carried	carry	VERB
hassl-3115	216	5	out	out	ADP
hassl-3115	216	6	by	by	ADP
hassl-3115	216	7	using	use	VERB
hassl-3115	216	8	the	the	DET
hassl-3115	216	9	return	return	NOUN
hassl-3115	216	10	on	on	ADP
hassl-3115	216	11	assets	asset	NOUN
hassl-3115	216	12	(	(	PUNCT
hassl-3115	216	13	roa	roa	NOUN
hassl-3115	216	14	)	)	PUNCT
hassl-3115	216	15	value	value	NOUN
hassl-3115	216	16	and	and	CCONJ
hassl-3115	216	17	assessing	assess	VERB
hassl-3115	216	18	whether	whether	SCONJ
hassl-3115	216	19	roa	roa	PROPN
hassl-3115	216	20	is	be	AUX
hassl-3115	216	21	included	include	VERB
hassl-3115	216	22	in	in	ADP
hassl-3115	216	23	the	the	DET
hassl-3115	216	24	benchmark	benchmark	NOUN
hassl-3115	216	25	or	or	CCONJ
hassl-3115	216	26	not	not	PART
hassl-3115	216	27	.	.	PUNCT
hassl-3115	217	1	the	the	DET
hassl-3115	217	2	benchmark	benchmark	NOUN
hassl-3115	217	3	used	use	VERB
hassl-3115	217	4	is	be	AUX
hassl-3115	217	5	µ	µ	X
hassl-3115	217	6	-σ	-σ	X
hassl-3115	217	7	<	<	X
hassl-3115	217	8	roa	roa	NOUN
hassl-3115	217	9	<	<	X
hassl-3115	217	10	µ+σ	µ+σ	PROPN
hassl-3115	217	11	,	,	PUNCT
hassl-3115	217	12	where	where	SCONJ
hassl-3115	217	13	µ	µ	NOUN
hassl-3115	217	14	is	be	AUX
hassl-3115	217	15	the	the	DET
hassl-3115	217	16	average	average	ADJ
hassl-3115	217	17	roa	roa	NOUN
hassl-3115	217	18	of	of	ADP
hassl-3115	217	19	all	all	DET
hassl-3115	217	20	sample	sample	NOUN
hassl-3115	217	21	companies	company	NOUN
hassl-3115	217	22	and	and	CCONJ
hassl-3115	217	23	σ	σ	PROPN
hassl-3115	217	24	is	be	AUX
hassl-3115	217	25	the	the	DET
hassl-3115	217	26	standard	standard	ADJ
hassl-3115	217	27	deviation	deviation	NOUN
hassl-3115	217	28	.	.	PUNCT
hassl-3115	218	1	audit	audit	NOUN
hassl-3115	218	2	quality	quality	NOUN
hassl-3115	218	3	is	be	AUX
hassl-3115	218	4	said	say	VERB
hassl-3115	218	5	to	to	PART
hassl-3115	218	6	be	be	AUX
hassl-3115	218	7	poor	poor	ADJ
hassl-3115	218	8	if	if	SCONJ
hassl-3115	218	9	:	:	PUNCT
hassl-3115	218	10	•	•	NUM
hassl-3115	218	11	roa	roa	NOUN
hassl-3115	218	12	value	value	NOUN
hassl-3115	218	13	>	>	X
hassl-3115	218	14	µ	µ	X
hassl-3115	218	15	+	+	NOUN
hassl-3115	218	16	σ	σ	NOUN
hassl-3115	218	17	or	or	CCONJ
hassl-3115	218	18	it	it	PRON
hassl-3115	218	19	is	be	AUX
hassl-3115	218	20	said	say	VERB
hassl-3115	218	21	that	that	SCONJ
hassl-3115	218	22	the	the	DET
hassl-3115	218	23	profit	profit	NOUN
hassl-3115	218	24	exceeds	exceed	VERB
hassl-3115	218	25	the	the	DET
hassl-3115	218	26	earning	earn	VERB
hassl-3115	218	27	benchmark	benchmark	NOUN
hassl-3115	218	28	.	.	PUNCT
hassl-3115	219	1	this	this	PRON
hassl-3115	219	2	means	mean	VERB
hassl-3115	219	3	that	that	SCONJ
hassl-3115	219	4	auditors	auditor	NOUN
hassl-3115	219	5	provide	provide	VERB
hassl-3115	219	6	opportunities	opportunity	NOUN
hassl-3115	219	7	for	for	SCONJ
hassl-3115	219	8	companies	company	NOUN
hassl-3115	219	9	to	to	PART
hassl-3115	219	10	expedite	expedite	VERB
hassl-3115	219	11	management	management	NOUN
hassl-3115	219	12	practices	practice	NOUN
hassl-3115	219	13	,	,	PUNCT
hassl-3115	219	14	namely	namely	ADV
hassl-3115	219	15	by	by	ADP
hassl-3115	219	16	compiling	compile	VERB
hassl-3115	219	17	good	good	ADJ
hassl-3115	219	18	financial	financial	ADJ
hassl-3115	219	19	reports	report	NOUN
hassl-3115	219	20	by	by	ADP
hassl-3115	219	21	maximizing	maximize	VERB
hassl-3115	219	22	profits	profit	NOUN
hassl-3115	219	23	which	which	PRON
hassl-3115	219	24	ultimately	ultimately	ADV
hassl-3115	219	25	management	management	NOUN
hassl-3115	219	26	can	can	AUX
hassl-3115	219	27	get	get	VERB
hassl-3115	219	28	bonuses	bonus	NOUN
hassl-3115	219	29	at	at	ADP
hassl-3115	219	30	this	this	DET
hassl-3115	219	31	time	time	NOUN
hassl-3115	219	32	or	or	CCONJ
hassl-3115	219	33	what	what	PRON
hassl-3115	219	34	is	be	AUX
hassl-3115	219	35	called	call	VERB
hassl-3115	219	36	windows	window	NOUN
hassl-3115	219	37	dressing	dress	VERB
hassl-3115	219	38	.	.	PUNCT
hassl-3115	220	1	•	•	NUM
hassl-3115	220	2	roa	roa	NOUN
hassl-3115	220	3	value	value	NOUN
hassl-3115	220	4	<	<	X
hassl-3115	220	5	µ	µ	X
hassl-3115	220	6	-σ	-σ	PUNCT
hassl-3115	220	7	or	or	CCONJ
hassl-3115	220	8	it	it	PRON
hassl-3115	220	9	is	be	AUX
hassl-3115	220	10	said	say	VERB
hassl-3115	220	11	that	that	SCONJ
hassl-3115	220	12	the	the	DET
hassl-3115	220	13	loss	loss	NOUN
hassl-3115	220	14	exceeds	exceed	VERB
hassl-3115	220	15	the	the	DET
hassl-3115	220	16	earning	earn	VERB
hassl-3115	220	17	benchmark	benchmark	NOUN
hassl-3115	220	18	.	.	PUNCT
hassl-3115	221	1	this	this	PRON
hassl-3115	221	2	means	mean	VERB
hassl-3115	221	3	that	that	SCONJ
hassl-3115	221	4	the	the	DET
hassl-3115	221	5	auditor	auditor	NOUN
hassl-3115	221	6	provides	provide	VERB
hassl-3115	221	7	opportunities	opportunity	NOUN
hassl-3115	221	8	for	for	SCONJ
hassl-3115	221	9	companies	company	NOUN
hassl-3115	221	10	to	to	PART
hassl-3115	221	11	expedite	expedite	VERB
hassl-3115	221	12	management	management	NOUN
hassl-3115	221	13	practices	practice	NOUN
hassl-3115	221	14	,	,	PUNCT
hassl-3115	221	15	namely	namely	ADV
hassl-3115	221	16	by	by	ADP
hassl-3115	221	17	compiling	compile	VERB
hassl-3115	221	18	bad	bad	ADJ
hassl-3115	221	19	financial	financial	ADJ
hassl-3115	221	20	reports	report	NOUN
hassl-3115	221	21	by	by	ADP
hassl-3115	221	22	maximizing	maximize	VERB
hassl-3115	221	23	losses	loss	NOUN
hassl-3115	221	24	in	in	ADP
hassl-3115	221	25	the	the	DET
hassl-3115	221	26	hope	hope	NOUN
hassl-3115	221	27	that	that	SCONJ
hassl-3115	221	28	management	management	NOUN
hassl-3115	221	29	will	will	AUX
hassl-3115	221	30	get	get	VERB
hassl-3115	221	31	bonuses	bonus	NOUN
hassl-3115	221	32	in	in	ADP
hassl-3115	221	33	the	the	DET
hassl-3115	221	34	future	future	NOUN
hassl-3115	221	35	or	or	CCONJ
hassl-3115	221	36	called	call	VERB
hassl-3115	221	37	taking	take	VERB
hassl-3115	221	38	a	a	DET
hassl-3115	221	39	bath	bath	NOUN
hassl-3115	221	40	.	.	PUNCT
hassl-3115	222	1	the	the	DET
hassl-3115	222	2	formula	formula	NOUN
hassl-3115	222	3	formed	form	VERB
hassl-3115	222	4	from	from	ADP
hassl-3115	222	5	the	the	DET
hassl-3115	222	6	audit	audit	NOUN
hassl-3115	222	7	quality	quality	NOUN
hassl-3115	222	8	variable	variable	NOUN
hassl-3115	222	9	(	(	PUNCT
hassl-3115	222	10	meet_be	meet_be	NOUN
hassl-3115	222	11	)	)	PUNCT
hassl-3115	222	12	is	be	AUX
hassl-3115	222	13	as	as	SCONJ
hassl-3115	222	14	follows	follow	VERB
hassl-3115	222	15	:	:	PUNCT
hassl-3115	222	16	a.	a.	NOUN
hassl-3115	222	17	meet_be	meet_be	NOUN
hassl-3115	222	18	=	=	SYM
hassl-3115	222	19	1	1	NUM
hassl-3115	222	20	,	,	PUNCT
hassl-3115	222	21	which	which	PRON
hassl-3115	222	22	is	be	AUX
hassl-3115	222	23	when	when	SCONJ
hassl-3115	222	24	the	the	DET
hassl-3115	222	25	roa	roa	NOUN
hassl-3115	222	26	value	value	NOUN
hassl-3115	222	27	is	be	AUX
hassl-3115	222	28	within	within	ADP
hassl-3115	222	29	the	the	DET
hassl-3115	222	30	benchmark	benchmark	NOUN
hassl-3115	222	31	(	(	PUNCT
hassl-3115	222	32	µ-σ	µ-σ	X
hassl-3115	222	33	<	<	X
hassl-3115	222	34	roa	roa	PROPN
hassl-3115	222	35	<	<	X
hassl-3115	222	36	µ	µ	X
hassl-3115	222	37	+	+	NOUN
hassl-3115	222	38	σ	σ	NOUN
hassl-3115	222	39	)	)	PUNCT
hassl-3115	222	40	and	and	CCONJ
hassl-3115	222	41	indicates	indicate	VERB
hassl-3115	222	42	a	a	DET
hassl-3115	222	43	good	good	ADJ
hassl-3115	222	44	audit	audit	NOUN
hassl-3115	222	45	quality	quality	NOUN
hassl-3115	222	46	.	.	PUNCT
hassl-3115	223	1	b.	b.	PROPN
hassl-3115	223	2	meet_be	meet_be	NOUN
hassl-3115	223	3	=	=	SYM
hassl-3115	223	4	0	0	PUNCT
hassl-3115	223	5	i.e.	i.e.	X
hassl-3115	223	6	when	when	SCONJ
hassl-3115	223	7	the	the	DET
hassl-3115	223	8	roa	roa	NOUN
hassl-3115	223	9	value	value	NOUN
hassl-3115	223	10	is	be	AUX
hassl-3115	223	11	outside	outside	ADP
hassl-3115	223	12	the	the	DET
hassl-3115	223	13	benchmark	benchmark	NOUN
hassl-3115	223	14	(	(	PUNCT
hassl-3115	223	15	roa	roa	X
hassl-3115	223	16	>	>	X
hassl-3115	223	17	µ	µ	X
hassl-3115	223	18	+	+	NOUN
hassl-3115	223	19	σ	σ	PROPN
hassl-3115	223	20	or	or	CCONJ
hassl-3115	223	21	roa	roa	NOUN
hassl-3115	223	22	<	<	X
hassl-3115	223	23	µ	µ	X
hassl-3115	223	24	-σ	-σ	NOUN
hassl-3115	223	25	)	)	PUNCT
hassl-3115	223	26	and	and	CCONJ
hassl-3115	223	27	indicates	indicate	VERB
hassl-3115	223	28	poor	poor	ADJ
hassl-3115	223	29	audit	audit	NOUN
hassl-3115	223	30	quality	quality	NOUN
hassl-3115	223	31	.	.	PUNCT
hassl-3115	224	1	3.2	3.2	NUM
hassl-3115	224	2	.	.	PUNCT
hassl-3115	225	1	independent	independent	ADJ
hassl-3115	225	2	variables	variable	NOUN
hassl-3115	225	3	3.2.1	3.2.1	NUM
hassl-3115	225	4	.	.	PUNCT
hassl-3115	226	1	audit	audit	NOUN
hassl-3115	226	2	tenure	tenure	NOUN
hassl-3115	226	3	audit	audit	NOUN
hassl-3115	226	4	tenure	tenure	NOUN
hassl-3115	226	5	(	(	PUNCT
hassl-3115	226	6	at	at	ADP
hassl-3115	226	7	)	)	PUNCT
hassl-3115	226	8	is	be	AUX
hassl-3115	226	9	the	the	DET
hassl-3115	226	10	period	period	NOUN
hassl-3115	226	11	of	of	ADP
hassl-3115	226	12	engagement	engagement	NOUN
hassl-3115	226	13	between	between	ADP
hassl-3115	226	14	the	the	DET
hassl-3115	226	15	auditors	auditor	NOUN
hassl-3115	226	16	of	of	ADP
hassl-3115	226	17	a	a	DET
hassl-3115	226	18	public	public	ADJ
hassl-3115	226	19	accounting	accounting	NOUN
hassl-3115	226	20	firm	firm	NOUN
hassl-3115	226	21	and	and	CCONJ
hassl-3115	226	22	the	the	DET
hassl-3115	226	23	same	same	ADJ
hassl-3115	226	24	client	client	NOUN
hassl-3115	226	25	company	company	NOUN
hassl-3115	226	26	in	in	ADP
hassl-3115	226	27	succession	succession	NOUN
hassl-3115	226	28	(	(	PUNCT
hassl-3115	226	29	werastuti	werastuti	PROPN
hassl-3115	226	30	,	,	PUNCT
hassl-3115	226	31	2013	2013	NUM
hassl-3115	226	32	)	)	PUNCT
hassl-3115	226	33	.	.	PUNCT
hassl-3115	227	1	the	the	DET
hassl-3115	227	2	measurement	measurement	NOUN
hassl-3115	227	3	of	of	ADP
hassl-3115	227	4	audit	audit	NOUN
hassl-3115	227	5	tenure	tenure	NOUN
hassl-3115	227	6	in	in	ADP
hassl-3115	227	7	this	this	DET
hassl-3115	227	8	study	study	NOUN
hassl-3115	227	9	refers	refer	VERB
hassl-3115	227	10	to	to	ADP
hassl-3115	227	11	research	research	NOUN
hassl-3115	227	12	conducted	conduct	VERB
hassl-3115	227	13	by	by	ADP
hassl-3115	227	14	werastuti	werastuti	NOUN
hassl-3115	227	15	(	(	PUNCT
hassl-3115	227	16	2013	2013	NUM
hassl-3115	227	17	)	)	PUNCT
hassl-3115	227	18	,	,	PUNCT
hassl-3115	227	19	which	which	PRON
hassl-3115	227	20	uses	use	VERB
hassl-3115	227	21	an	an	DET
hassl-3115	227	22	interval	interval	NOUN
hassl-3115	227	23	scale	scale	NOUN
hassl-3115	227	24	according	accord	VERB
hassl-3115	227	25	to	to	ADP
hassl-3115	227	26	the	the	DET
hassl-3115	227	27	length	length	NOUN
hassl-3115	227	28	of	of	ADP
hassl-3115	227	29	the	the	DET
hassl-3115	227	30	auditor	auditor	NOUN
hassl-3115	227	31	's	's	PART
hassl-3115	227	32	relationship	relationship	NOUN
hassl-3115	227	33	with	with	ADP
hassl-3115	227	34	the	the	DET
hassl-3115	227	35	client	client	NOUN
hassl-3115	227	36	.	.	PUNCT
hassl-3115	228	1	audit	audit	NOUN
hassl-3115	228	2	tenure	tenure	NOUN
hassl-3115	228	3	is	be	AUX
hassl-3115	228	4	measured	measure	VERB
hassl-3115	228	5	by	by	ADP
hassl-3115	228	6	counting	count	VERB
hassl-3115	228	7	the	the	DET
hassl-3115	228	8	number	number	NOUN
hassl-3115	228	9	of	of	ADP
hassl-3115	228	10	years	year	NOUN
hassl-3115	228	11	of	of	ADP
hassl-3115	228	12	engagement	engagement	NOUN
hassl-3115	228	13	in	in	ADP
hassl-3115	228	14	which	which	PRON
hassl-3115	228	15	the	the	DET
hassl-3115	228	16	same	same	ADJ
hassl-3115	228	17	public	public	ADJ
hassl-3115	228	18	humanities	humanity	NOUN
hassl-3115	228	19	and	and	CCONJ
hassl-3115	228	20	social	social	ADJ
hassl-3115	228	21	sciences	science	NOUN
hassl-3115	228	22	letters	letter	NOUN
hassl-3115	228	23	,	,	PUNCT
hassl-3115	228	24	2022	2022	NUM
hassl-3115	228	25	,	,	PUNCT
hassl-3115	228	26	10(4	10(4	NUM
hassl-3115	228	27	):	):	PUNCT
hassl-3115	228	28	463	463	NUM
hassl-3115	228	29	-	-	SYM
hassl-3115	228	30	481	481	NUM
hassl-3115	228	31	471	471	NUM
hassl-3115	228	32	©	©	PROPN
hassl-3115	228	33	2022	2022	NUM
hassl-3115	228	34	conscientia	conscientia	PROPN
hassl-3115	228	35	beam	beam	PROPN
hassl-3115	228	36	.	.	PUNCT
hassl-3115	229	1	all	all	DET
hassl-3115	229	2	rights	right	NOUN
hassl-3115	229	3	reserved	reserve	VERB
hassl-3115	229	4	.	.	PUNCT
hassl-3115	230	1	accounting	accounting	NOUN
hassl-3115	230	2	firm	firm	NOUN
hassl-3115	230	3	performs	perform	VERB
hassl-3115	230	4	audit	audit	NOUN
hassl-3115	230	5	engagements	engagement	NOUN
hassl-3115	230	6	with	with	ADP
hassl-3115	230	7	the	the	DET
hassl-3115	230	8	client	client	NOUN
hassl-3115	230	9	company	company	NOUN
hassl-3115	230	10	(	(	PUNCT
hassl-3115	230	11	auditee	auditee	PROPN
hassl-3115	230	12	)	)	PUNCT
hassl-3115	230	13	.	.	PUNCT
hassl-3115	231	1	the	the	DET
hassl-3115	231	2	first	first	ADJ
hassl-3115	231	3	year	year	NOUN
hassl-3115	231	4	of	of	ADP
hassl-3115	231	5	engagement	engagement	NOUN
hassl-3115	231	6	begins	begin	VERB
hassl-3115	231	7	with	with	ADP
hassl-3115	231	8	the	the	DET
hassl-3115	231	9	number	number	NOUN
hassl-3115	231	10	1	1	NUM
hassl-3115	231	11	,	,	PUNCT
hassl-3115	231	12	and	and	CCONJ
hassl-3115	231	13	is	be	AUX
hassl-3115	231	14	added	add	VERB
hassl-3115	231	15	by	by	ADP
hassl-3115	231	16	one	one	NUM
hassl-3115	231	17	for	for	ADP
hassl-3115	231	18	subsequent	subsequent	ADJ
hassl-3115	231	19	years	year	NOUN
hassl-3115	231	20	.	.	PUNCT
hassl-3115	232	1	3.2.2	3.2.2	NUM
hassl-3115	232	2	.	.	NOUN
hassl-3115	232	3	time	time	NOUN
hassl-3115	232	4	budget	budget	NOUN
hassl-3115	232	5	pressure	pressure	NOUN
hassl-3115	232	6	time	time	NOUN
hassl-3115	232	7	budget	budget	NOUN
hassl-3115	232	8	pressure	pressure	NOUN
hassl-3115	232	9	(	(	PUNCT
hassl-3115	232	10	tbp	tbp	NOUN
hassl-3115	232	11	)	)	PUNCT
hassl-3115	232	12	is	be	AUX
hassl-3115	232	13	a	a	DET
hassl-3115	232	14	condition	condition	NOUN
hassl-3115	232	15	where	where	SCONJ
hassl-3115	232	16	the	the	DET
hassl-3115	232	17	auditor	auditor	NOUN
hassl-3115	232	18	is	be	AUX
hassl-3115	232	19	required	require	VERB
hassl-3115	232	20	to	to	PART
hassl-3115	232	21	be	be	AUX
hassl-3115	232	22	efficient	efficient	ADJ
hassl-3115	232	23	in	in	ADP
hassl-3115	232	24	utilizing	utilize	VERB
hassl-3115	232	25	the	the	DET
hassl-3115	232	26	time	time	NOUN
hassl-3115	232	27	budget	budget	NOUN
hassl-3115	232	28	given	give	VERB
hassl-3115	232	29	to	to	PART
hassl-3115	232	30	complete	complete	VERB
hassl-3115	232	31	the	the	DET
hassl-3115	232	32	work	work	NOUN
hassl-3115	232	33	in	in	ADP
hassl-3115	232	34	accordance	accordance	NOUN
hassl-3115	232	35	with	with	ADP
hassl-3115	232	36	the	the	DET
hassl-3115	232	37	contract	contract	NOUN
hassl-3115	232	38	agreed	agree	VERB
hassl-3115	232	39	between	between	ADP
hassl-3115	232	40	the	the	DET
hassl-3115	232	41	auditor	auditor	NOUN
hassl-3115	232	42	and	and	CCONJ
hassl-3115	232	43	the	the	DET
hassl-3115	232	44	client	client	NOUN
hassl-3115	232	45	(	(	PUNCT
hassl-3115	232	46	nugroho	nugroho	NOUN
hassl-3115	232	47	,	,	PUNCT
hassl-3115	232	48	2018	2018	NUM
hassl-3115	232	49	)	)	PUNCT
hassl-3115	232	50	.	.	PUNCT
hassl-3115	233	1	in	in	ADP
hassl-3115	233	2	this	this	DET
hassl-3115	233	3	study	study	NOUN
hassl-3115	233	4	,	,	PUNCT
hassl-3115	233	5	the	the	DET
hassl-3115	233	6	measurement	measurement	NOUN
hassl-3115	233	7	of	of	ADP
hassl-3115	233	8	time	time	NOUN
hassl-3115	233	9	budget	budget	NOUN
hassl-3115	233	10	pressure	pressure	NOUN
hassl-3115	233	11	was	be	AUX
hassl-3115	233	12	carried	carry	VERB
hassl-3115	233	13	out	out	ADP
hassl-3115	233	14	with	with	ADP
hassl-3115	233	15	reference	reference	NOUN
hassl-3115	233	16	to	to	ADP
hassl-3115	233	17	the	the	DET
hassl-3115	233	18	research	research	NOUN
hassl-3115	233	19	of	of	ADP
hassl-3115	233	20	nugroho	nugroho	NOUN
hassl-3115	233	21	(	(	PUNCT
hassl-3115	233	22	2018	2018	NUM
hassl-3115	233	23	)	)	PUNCT
hassl-3115	233	24	.	.	PUNCT
hassl-3115	234	1	time	time	NOUN
hassl-3115	234	2	budget	budget	NOUN
hassl-3115	234	3	pressure	pressure	NOUN
hassl-3115	234	4	is	be	AUX
hassl-3115	234	5	also	also	ADV
hassl-3115	234	6	defined	define	VERB
hassl-3115	234	7	as	as	ADP
hassl-3115	234	8	the	the	DET
hassl-3115	234	9	time	time	NOUN
hassl-3115	234	10	period	period	NOUN
hassl-3115	234	11	required	require	VERB
hassl-3115	234	12	to	to	PART
hassl-3115	234	13	complete	complete	VERB
hassl-3115	234	14	audit	audit	NOUN
hassl-3115	234	15	activities	activity	NOUN
hassl-3115	234	16	measured	measure	VERB
hassl-3115	234	17	in	in	ADP
hassl-3115	234	18	days	day	NOUN
hassl-3115	234	19	from	from	ADP
hassl-3115	234	20	the	the	DET
hassl-3115	234	21	date	date	NOUN
hassl-3115	234	22	of	of	ADP
hassl-3115	234	23	the	the	DET
hassl-3115	234	24	financial	financial	ADJ
hassl-3115	234	25	statements	statement	NOUN
hassl-3115	234	26	to	to	ADP
hassl-3115	234	27	the	the	DET
hassl-3115	234	28	date	date	NOUN
hassl-3115	234	29	of	of	ADP
hassl-3115	234	30	signing	sign	VERB
hassl-3115	234	31	the	the	DET
hassl-3115	234	32	independent	independent	ADJ
hassl-3115	234	33	auditor	auditor	NOUN
hassl-3115	234	34	's	's	PART
hassl-3115	234	35	report	report	NOUN
hassl-3115	234	36	.	.	PUNCT
hassl-3115	235	1	the	the	DET
hassl-3115	235	2	formula	formula	NOUN
hassl-3115	235	3	for	for	ADP
hassl-3115	235	4	measuring	measure	VERB
hassl-3115	235	5	the	the	DET
hassl-3115	235	6	time	time	NOUN
hassl-3115	235	7	budget	budget	NOUN
hassl-3115	235	8	pressure	pressure	NOUN
hassl-3115	235	9	variable	variable	NOUN
hassl-3115	235	10	is	be	AUX
hassl-3115	235	11	as	as	SCONJ
hassl-3115	235	12	follows	follow	VERB
hassl-3115	235	13	:	:	PUNCT
hassl-3115	235	14	time	time	NOUN
hassl-3115	235	15	budget	budget	NOUN
hassl-3115	235	16	pressure	pressure	NOUN
hassl-3115	235	17	=	=	PUNCT
hassl-3115	235	18	time	time	NOUN
hassl-3115	235	19	distance	distance	NOUN
hassl-3115	235	20	(	(	PUNCT
hassl-3115	235	21	days	day	NOUN
hassl-3115	235	22	)	)	PUNCT
hassl-3115	235	23	between	between	ADP
hassl-3115	235	24	financial	financial	ADJ
hassl-3115	235	25	statement	statement	NOUN
hassl-3115	235	26	date	date	NOUN
hassl-3115	235	27	and	and	CCONJ
hassl-3115	235	28	independent	independent	ADJ
hassl-3115	235	29	auditor	auditor	NOUN
hassl-3115	235	30	's	's	PART
hassl-3115	235	31	report	report	NOUN
hassl-3115	235	32	date	date	NOUN
hassl-3115	235	33	3.2.3	3.2.3	X
hassl-3115	235	34	.	.	PUNCT
hassl-3115	235	35	company	company	NOUN
hassl-3115	235	36	size	size	NOUN
hassl-3115	235	37	company	company	NOUN
hassl-3115	235	38	size	size	NOUN
hassl-3115	235	39	(	(	PUNCT
hassl-3115	235	40	cs	cs	X
hassl-3115	235	41	)	)	PUNCT
hassl-3115	235	42	is	be	AUX
hassl-3115	235	43	the	the	DET
hassl-3115	235	44	scale	scale	NOUN
hassl-3115	235	45	of	of	ADP
hassl-3115	235	46	a	a	DET
hassl-3115	235	47	company	company	NOUN
hassl-3115	235	48	that	that	PRON
hassl-3115	235	49	is	be	AUX
hassl-3115	235	50	assessed	assess	VERB
hassl-3115	235	51	by	by	ADP
hassl-3115	235	52	looking	look	VERB
hassl-3115	235	53	at	at	ADP
hassl-3115	235	54	its	its	PRON
hassl-3115	235	55	total	total	ADJ
hassl-3115	235	56	assets	asset	NOUN
hassl-3115	235	57	(	(	PUNCT
hassl-3115	235	58	darya	darya	PROPN
hassl-3115	235	59	&	&	CCONJ
hassl-3115	235	60	puspitasari	puspitasari	PROPN
hassl-3115	235	61	,	,	PUNCT
hassl-3115	235	62	2017	2017	NUM
hassl-3115	235	63	)	)	PUNCT
hassl-3115	235	64	.	.	PUNCT
hassl-3115	236	1	in	in	ADP
hassl-3115	236	2	this	this	DET
hassl-3115	236	3	study	study	NOUN
hassl-3115	236	4	,	,	PUNCT
hassl-3115	236	5	the	the	DET
hassl-3115	236	6	measurement	measurement	NOUN
hassl-3115	236	7	of	of	ADP
hassl-3115	236	8	the	the	DET
hassl-3115	236	9	firm	firm	ADJ
hassl-3115	236	10	size	size	NOUN
hassl-3115	236	11	variable	variable	NOUN
hassl-3115	236	12	was	be	AUX
hassl-3115	236	13	carried	carry	VERB
hassl-3115	236	14	out	out	ADP
hassl-3115	236	15	with	with	ADP
hassl-3115	236	16	reference	reference	NOUN
hassl-3115	236	17	to	to	ADP
hassl-3115	236	18	collins	collins	PROPN
hassl-3115	236	19	and	and	CCONJ
hassl-3115	236	20	kothari	kothari	PROPN
hassl-3115	236	21	(	(	PUNCT
hassl-3115	236	22	1989	1989	NUM
hassl-3115	236	23	)	)	PUNCT
hassl-3115	236	24	,	,	PUNCT
hassl-3115	236	25	namely	namely	ADV
hassl-3115	236	26	by	by	ADP
hassl-3115	236	27	performing	perform	VERB
hassl-3115	236	28	the	the	DET
hassl-3115	236	29	natural	natural	ADJ
hassl-3115	236	30	logarithm	logarithm	NOUN
hassl-3115	236	31	of	of	ADP
hassl-3115	236	32	the	the	DET
hassl-3115	236	33	company	company	NOUN
hassl-3115	236	34	's	's	PART
hassl-3115	236	35	total	total	ADJ
hassl-3115	236	36	assets	asset	NOUN
hassl-3115	236	37	at	at	ADP
hassl-3115	236	38	the	the	DET
hassl-3115	236	39	end	end	NOUN
hassl-3115	236	40	of	of	ADP
hassl-3115	236	41	the	the	DET
hassl-3115	236	42	period	period	NOUN
hassl-3115	236	43	.	.	PUNCT
hassl-3115	237	1	the	the	DET
hassl-3115	237	2	formula	formula	NOUN
hassl-3115	237	3	for	for	ADP
hassl-3115	237	4	measuring	measure	VERB
hassl-3115	237	5	firm	firm	ADJ
hassl-3115	237	6	size	size	NOUN
hassl-3115	237	7	variables	variable	NOUN
hassl-3115	237	8	is	be	AUX
hassl-3115	237	9	as	as	SCONJ
hassl-3115	237	10	follows	follow	VERB
hassl-3115	237	11	:	:	PUNCT
hassl-3115	237	12	size	size	NOUN
hassl-3115	237	13	=	=	SYM
hassl-3115	237	14	ln	ln	ADJ
hassl-3115	237	15	(	(	PUNCT
hassl-3115	237	16	total	total	ADJ
hassl-3115	237	17	assets	asset	NOUN
hassl-3115	237	18	)	)	PUNCT
hassl-3115	237	19	3.2.4	3.2.4	NUM
hassl-3115	237	20	.	.	PUNCT
hassl-3115	238	1	auditor	auditor	NOUN
hassl-3115	238	2	specialization	specialization	NOUN
hassl-3115	238	3	auditor	auditor	NOUN
hassl-3115	238	4	specialization	specialization	NOUN
hassl-3115	238	5	(	(	PUNCT
hassl-3115	238	6	as	as	ADP
hassl-3115	238	7	)	)	PUNCT
hassl-3115	238	8	is	be	AUX
hassl-3115	238	9	a	a	DET
hassl-3115	238	10	deeper	deep	ADJ
hassl-3115	238	11	expertise	expertise	NOUN
hassl-3115	238	12	that	that	PRON
hassl-3115	238	13	offers	offer	VERB
hassl-3115	238	14	a	a	DET
hassl-3115	238	15	great	great	ADJ
hassl-3115	238	16	insight	insight	NOUN
hassl-3115	238	17	to	to	ADP
hassl-3115	238	18	auditors	auditor	NOUN
hassl-3115	238	19	regarding	regard	VERB
hassl-3115	238	20	the	the	DET
hassl-3115	238	21	condition	condition	NOUN
hassl-3115	238	22	of	of	ADP
hassl-3115	238	23	the	the	DET
hassl-3115	238	24	company	company	NOUN
hassl-3115	238	25	being	be	AUX
hassl-3115	238	26	audited	audit	VERB
hassl-3115	238	27	.	.	PUNCT
hassl-3115	239	1	auditors	auditor	NOUN
hassl-3115	239	2	are	be	AUX
hassl-3115	239	3	considered	consider	VERB
hassl-3115	239	4	capable	capable	ADJ
hassl-3115	239	5	of	of	ADP
hassl-3115	239	6	finding	find	VERB
hassl-3115	239	7	errors	error	NOUN
hassl-3115	239	8	that	that	PRON
hassl-3115	239	9	occur	occur	VERB
hassl-3115	239	10	in	in	ADP
hassl-3115	239	11	the	the	DET
hassl-3115	239	12	client	client	NOUN
hassl-3115	239	13	's	's	PART
hassl-3115	239	14	financial	financial	ADJ
hassl-3115	239	15	statements	statement	NOUN
hassl-3115	239	16	better	well	ADV
hassl-3115	239	17	and	and	CCONJ
hassl-3115	239	18	faster	fast	ADV
hassl-3115	239	19	.	.	PUNCT
hassl-3115	240	1	auditors	auditor	NOUN
hassl-3115	240	2	who	who	PRON
hassl-3115	240	3	are	be	AUX
hassl-3115	240	4	increasingly	increasingly	ADV
hassl-3115	240	5	specialist	specialist	ADJ
hassl-3115	240	6	will	will	AUX
hassl-3115	240	7	increasingly	increasingly	ADV
hassl-3115	240	8	master	master	VERB
hassl-3115	240	9	a	a	DET
hassl-3115	240	10	particular	particular	ADJ
hassl-3115	240	11	industry	industry	NOUN
hassl-3115	240	12	(	(	PUNCT
hassl-3115	240	13	panjaitan	panjaitan	ADJ
hassl-3115	240	14	,	,	PUNCT
hassl-3115	240	15	2014	2014	NUM
hassl-3115	240	16	)	)	PUNCT
hassl-3115	240	17	.	.	PUNCT
hassl-3115	241	1	in	in	ADP
hassl-3115	241	2	this	this	DET
hassl-3115	241	3	study	study	NOUN
hassl-3115	241	4	,	,	PUNCT
hassl-3115	241	5	the	the	DET
hassl-3115	241	6	measurement	measurement	NOUN
hassl-3115	241	7	of	of	ADP
hassl-3115	241	8	the	the	DET
hassl-3115	241	9	auditor	auditor	NOUN
hassl-3115	241	10	's	's	PART
hassl-3115	241	11	specialization	specialization	NOUN
hassl-3115	241	12	variable	variable	NOUN
hassl-3115	241	13	was	be	AUX
hassl-3115	241	14	carried	carry	VERB
hassl-3115	241	15	out	out	ADP
hassl-3115	241	16	in	in	ADP
hassl-3115	241	17	the	the	DET
hassl-3115	241	18	way	way	NOUN
hassl-3115	241	19	used	use	VERB
hassl-3115	241	20	by	by	ADP
hassl-3115	241	21	crasswell	crasswell	PROPN
hassl-3115	241	22	(	(	PUNCT
hassl-3115	241	23	1995	1995	NUM
hassl-3115	241	24	)	)	PUNCT
hassl-3115	241	25	where	where	SCONJ
hassl-3115	241	26	auditors	auditor	NOUN
hassl-3115	241	27	are	be	AUX
hassl-3115	241	28	said	say	VERB
hassl-3115	241	29	to	to	PART
hassl-3115	241	30	be	be	AUX
hassl-3115	241	31	specialists	specialist	NOUN
hassl-3115	241	32	in	in	ADP
hassl-3115	241	33	an	an	DET
hassl-3115	241	34	industry	industry	NOUN
hassl-3115	241	35	if	if	SCONJ
hassl-3115	241	36	they	they	PRON
hassl-3115	241	37	have	have	AUX
hassl-3115	241	38	audited	audit	VERB
hassl-3115	241	39	at	at	ADP
hassl-3115	241	40	least	least	ADV
hassl-3115	241	41	15	15	NUM
hassl-3115	241	42	%	%	NOUN
hassl-3115	241	43	of	of	ADP
hassl-3115	241	44	the	the	DET
hassl-3115	241	45	total	total	ADJ
hassl-3115	241	46	companies	company	NOUN
hassl-3115	241	47	in	in	ADP
hassl-3115	241	48	that	that	DET
hassl-3115	241	49	industry	industry	NOUN
hassl-3115	241	50	.	.	PUNCT
hassl-3115	242	1	the	the	DET
hassl-3115	242	2	percentage	percentage	NOUN
hassl-3115	242	3	is	be	AUX
hassl-3115	242	4	calculated	calculate	VERB
hassl-3115	242	5	by	by	ADP
hassl-3115	242	6	the	the	DET
hassl-3115	242	7	auditor	auditor	NOUN
hassl-3115	242	8	industry	industry	NOUN
hassl-3115	242	9	specialization	specialization	NOUN
hassl-3115	242	10	formula	formula	NOUN
hassl-3115	242	11	.	.	PUNCT
hassl-3115	243	1	this	this	DET
hassl-3115	243	2	variable	variable	NOUN
hassl-3115	243	3	uses	use	VERB
hassl-3115	243	4	a	a	DET
hassl-3115	243	5	dummy	dummy	ADJ
hassl-3115	243	6	variable	variable	NOUN
hassl-3115	243	7	where	where	SCONJ
hassl-3115	243	8	a	a	DET
hassl-3115	243	9	value	value	NOUN
hassl-3115	243	10	of	of	ADP
hassl-3115	243	11	1	1	NUM
hassl-3115	243	12	will	will	AUX
hassl-3115	243	13	be	be	AUX
hassl-3115	243	14	assigned	assign	VERB
hassl-3115	243	15	to	to	ADP
hassl-3115	243	16	auditors	auditor	NOUN
hassl-3115	243	17	who	who	PRON
hassl-3115	243	18	have	have	VERB
hassl-3115	243	19	industry	industry	NOUN
hassl-3115	243	20	specialization	specialization	NOUN
hassl-3115	243	21	and	and	CCONJ
hassl-3115	243	22	a	a	DET
hassl-3115	243	23	value	value	NOUN
hassl-3115	243	24	of	of	ADP
hassl-3115	243	25	0	0	NUM
hassl-3115	243	26	will	will	AUX
hassl-3115	243	27	be	be	AUX
hassl-3115	243	28	assigned	assign	VERB
hassl-3115	243	29	to	to	ADP
hassl-3115	243	30	auditors	auditor	NOUN
hassl-3115	243	31	who	who	PRON
hassl-3115	243	32	do	do	AUX
hassl-3115	243	33	not	not	PART
hassl-3115	243	34	have	have	VERB
hassl-3115	243	35	industry	industry	NOUN
hassl-3115	243	36	specialization	specialization	NOUN
hassl-3115	243	37	.	.	PUNCT
hassl-3115	244	1	the	the	DET
hassl-3115	244	2	percentage	percentage	NOUN
hassl-3115	244	3	of	of	ADP
hassl-3115	244	4	auditor	auditor	NOUN
hassl-3115	244	5	industry	industry	NOUN
hassl-3115	244	6	specialization	specialization	NOUN
hassl-3115	244	7	(	(	PUNCT
hassl-3115	244	8	ais	ais	PROPN
hassl-3115	244	9	)	)	PUNCT
hassl-3115	244	10	is	be	AUX
hassl-3115	244	11	calculated	calculate	VERB
hassl-3115	244	12	by	by	ADP
hassl-3115	244	13	the	the	DET
hassl-3115	244	14	following	follow	VERB
hassl-3115	244	15	formula	formula	NOUN
hassl-3115	244	16	:	:	PUNCT
hassl-3115	244	17	ais	ais	PROPN
hassl-3115	244	18	=	=	PUNCT
hassl-3115	244	19	(	(	PUNCT
hassl-3115	244	20	number	number	NOUN
hassl-3115	244	21	of	of	ADP
hassl-3115	244	22	audit	audit	NOUN
hassl-3115	244	23	firm	firm	ADJ
hassl-3115	244	24	clients	client	NOUN
hassl-3115	244	25	in	in	ADP
hassl-3115	244	26	industry	industry	NOUN
hassl-3115	244	27	y	y	PROPN
hassl-3115	244	28	/	/	SYM
hassl-3115	244	29	number	number	NOUN
hassl-3115	244	30	of	of	ADP
hassl-3115	244	31	all	all	DET
hassl-3115	244	32	issuers	issuer	NOUN
hassl-3115	244	33	in	in	ADP
hassl-3115	244	34	industry	industry	NOUN
hassl-3115	244	35	y	y	PROPN
hassl-3115	244	36	)	)	PUNCT
hassl-3115	244	37	x	x	PUNCT
hassl-3115	244	38	100	100	NUM
hassl-3115	244	39	%	%	NOUN
hassl-3115	244	40	4	4	NUM
hassl-3115	244	41	.	.	NOUN
hassl-3115	244	42	results	result	NOUN
hassl-3115	244	43	and	and	CCONJ
hassl-3115	244	44	data	datum	NOUN
hassl-3115	244	45	analysis	analysis	NOUN
hassl-3115	244	46	4.1	4.1	NUM
hassl-3115	244	47	.	.	PUNCT
hassl-3115	245	1	testing	test	VERB
hassl-3115	245	2	the	the	DET
hassl-3115	245	3	feasibility	feasibility	NOUN
hassl-3115	245	4	of	of	ADP
hassl-3115	245	5	the	the	DET
hassl-3115	245	6	regression	regression	NOUN
hassl-3115	245	7	model	model	NOUN
hassl-3115	245	8	the	the	DET
hassl-3115	245	9	feasibility	feasibility	NOUN
hassl-3115	245	10	test	test	NOUN
hassl-3115	245	11	of	of	ADP
hassl-3115	245	12	the	the	DET
hassl-3115	245	13	regression	regression	NOUN
hassl-3115	245	14	model	model	NOUN
hassl-3115	245	15	was	be	AUX
hassl-3115	245	16	carried	carry	VERB
hassl-3115	245	17	out	out	ADP
hassl-3115	245	18	using	use	VERB
hassl-3115	245	19	a	a	DET
hassl-3115	245	20	statistical	statistical	ADJ
hassl-3115	245	21	test	test	NOUN
hassl-3115	245	22	tool	tool	NOUN
hassl-3115	245	23	,	,	PUNCT
hassl-3115	245	24	namely	namely	ADV
hassl-3115	245	25	hosmer	hosmer	NOUN
hassl-3115	245	26	and	and	CCONJ
hassl-3115	245	27	lemeshow	lemeshow	PROPN
hassl-3115	245	28	's	's	PART
hassl-3115	245	29	goodness	goodness	NOUN
hassl-3115	245	30	of	of	ADP
hassl-3115	245	31	fit	fit	ADJ
hassl-3115	245	32	test	test	NOUN
hassl-3115	245	33	.	.	PUNCT
hassl-3115	246	1	the	the	DET
hassl-3115	246	2	model	model	NOUN
hassl-3115	246	3	is	be	AUX
hassl-3115	246	4	said	say	VERB
hassl-3115	246	5	to	to	PART
hassl-3115	246	6	be	be	AUX
hassl-3115	246	7	acceptable	acceptable	ADJ
hassl-3115	246	8	if	if	SCONJ
hassl-3115	246	9	the	the	DET
hassl-3115	246	10	probability	probability	NOUN
hassl-3115	246	11	of	of	ADP
hassl-3115	246	12	significance	significance	NOUN
hassl-3115	246	13	is	be	AUX
hassl-3115	246	14	greater	great	ADJ
hassl-3115	246	15	than	than	ADP
hassl-3115	246	16	0.05	0.05	NUM
hassl-3115	246	17	.	.	PUNCT
hassl-3115	247	1	the	the	DET
hassl-3115	247	2	test	test	NOUN
hassl-3115	247	3	results	result	NOUN
hassl-3115	247	4	can	can	AUX
hassl-3115	247	5	be	be	AUX
hassl-3115	247	6	seen	see	VERB
hassl-3115	247	7	in	in	ADP
hassl-3115	247	8	table	table	NOUN
hassl-3115	247	9	1	1	NUM
hassl-3115	247	10	.	.	PUNCT
hassl-3115	247	11	table	table	NOUN
hassl-3115	247	12	1	1	NUM
hassl-3115	247	13	.	.	PUNCT
hassl-3115	248	1	hosmer	hosmer	PROPN
hassl-3115	248	2	and	and	CCONJ
hassl-3115	248	3	lemeshow	lemeshow	ADJ
hassl-3115	248	4	test	test	NOUN
hassl-3115	248	5	.	.	PUNCT
hassl-3115	249	1	step	step	VERB
hassl-3115	249	2	chi	chi	ADJ
hassl-3115	249	3	-	-	PUNCT
hassl-3115	249	4	square	square	ADJ
hassl-3115	249	5	df	df	PROPN
hassl-3115	249	6	.	.	PUNCT
hassl-3115	250	1	sig	sig	PROPN
hassl-3115	250	2	.	.	PUNCT
hassl-3115	251	1	1	1	NUM
hassl-3115	251	2	12.984	12.984	NUM
hassl-3115	251	3	8	8	NUM
hassl-3115	251	4	0.112	0.112	NUM
hassl-3115	251	5	based	base	VERB
hassl-3115	251	6	on	on	ADP
hassl-3115	251	7	the	the	DET
hassl-3115	251	8	test	test	NOUN
hassl-3115	251	9	results	result	NOUN
hassl-3115	251	10	,	,	PUNCT
hassl-3115	251	11	it	it	PRON
hassl-3115	251	12	can	can	AUX
hassl-3115	251	13	be	be	AUX
hassl-3115	251	14	seen	see	VERB
hassl-3115	251	15	that	that	SCONJ
hassl-3115	251	16	the	the	DET
hassl-3115	251	17	chi	chi	ADJ
hassl-3115	251	18	-	-	PUNCT
hassl-3115	251	19	square	square	ADJ
hassl-3115	251	20	value	value	NOUN
hassl-3115	251	21	is	be	AUX
hassl-3115	251	22	12.984	12.984	NUM
hassl-3115	251	23	with	with	ADP
hassl-3115	251	24	a	a	DET
hassl-3115	251	25	significance	significance	NOUN
hassl-3115	251	26	value	value	NOUN
hassl-3115	251	27	of	of	ADP
hassl-3115	251	28	0.112	0.112	NUM
hassl-3115	251	29	.	.	PUNCT
hassl-3115	252	1	the	the	DET
hassl-3115	252	2	significance	significance	NOUN
hassl-3115	252	3	value	value	NOUN
hassl-3115	252	4	greater	great	ADJ
hassl-3115	252	5	than	than	ADP
hassl-3115	252	6	0.05	0.05	NUM
hassl-3115	252	7	(	(	PUNCT
hassl-3115	252	8	0.112	0.112	NUM
hassl-3115	252	9	>	>	SYM
hassl-3115	252	10	0.05	0.05	NUM
hassl-3115	252	11	)	)	PUNCT
hassl-3115	252	12	indicates	indicate	VERB
hassl-3115	252	13	that	that	SCONJ
hassl-3115	252	14	there	there	PRON
hassl-3115	252	15	is	be	VERB
hassl-3115	252	16	no	no	DET
hassl-3115	252	17	significant	significant	ADJ
hassl-3115	252	18	difference	difference	NOUN
hassl-3115	252	19	between	between	ADP
hassl-3115	252	20	the	the	DET
hassl-3115	252	21	model	model	NOUN
hassl-3115	252	22	and	and	CCONJ
hassl-3115	252	23	the	the	DET
hassl-3115	252	24	observed	observed	ADJ
hassl-3115	252	25	value	value	NOUN
hassl-3115	252	26	,	,	PUNCT
hassl-3115	252	27	so	so	SCONJ
hassl-3115	252	28	that	that	SCONJ
hassl-3115	252	29	the	the	DET
hassl-3115	252	30	feasibility	feasibility	NOUN
hassl-3115	252	31	of	of	ADP
hassl-3115	252	32	the	the	DET
hassl-3115	252	33	regression	regression	NOUN
hassl-3115	252	34	model	model	NOUN
hassl-3115	252	35	is	be	AUX
hassl-3115	252	36	said	say	VERB
hassl-3115	252	37	to	to	PART
hassl-3115	252	38	be	be	AUX
hassl-3115	252	39	good	good	ADJ
hassl-3115	252	40	because	because	SCONJ
hassl-3115	252	41	the	the	DET
hassl-3115	252	42	model	model	NOUN
hassl-3115	252	43	humanities	humanity	NOUN
hassl-3115	252	44	and	and	CCONJ
hassl-3115	252	45	social	social	ADJ
hassl-3115	252	46	sciences	science	NOUN
hassl-3115	252	47	letters	letter	NOUN
hassl-3115	252	48	,	,	PUNCT
hassl-3115	252	49	2022	2022	NUM
hassl-3115	252	50	,	,	PUNCT
hassl-3115	252	51	10(4	10(4	NUM
hassl-3115	252	52	):	):	PUNCT
hassl-3115	252	53	463	463	NUM
hassl-3115	252	54	-	-	SYM
hassl-3115	252	55	481	481	NUM
hassl-3115	252	56	472	472	NUM
hassl-3115	252	57	©	©	PROPN
hassl-3115	252	58	2022	2022	NUM
hassl-3115	252	59	conscientia	conscientia	PROPN
hassl-3115	252	60	beam	beam	PROPN
hassl-3115	252	61	.	.	PUNCT
hassl-3115	253	1	all	all	DET
hassl-3115	253	2	rights	right	NOUN
hassl-3115	253	3	reserved	reserve	VERB
hassl-3115	253	4	.	.	PUNCT
hassl-3115	254	1	can	can	AUX
hassl-3115	254	2	predict	predict	VERB
hassl-3115	254	3	the	the	DET
hassl-3115	254	4	value	value	NOUN
hassl-3115	254	5	of	of	ADP
hassl-3115	254	6	the	the	DET
hassl-3115	254	7	observations	observation	NOUN
hassl-3115	254	8	.	.	PUNCT
hassl-3115	255	1	from	from	ADP
hassl-3115	255	2	this	this	DET
hassl-3115	255	3	analysis	analysis	NOUN
hassl-3115	255	4	,	,	PUNCT
hassl-3115	255	5	it	it	PRON
hassl-3115	255	6	can	can	AUX
hassl-3115	255	7	be	be	AUX
hassl-3115	255	8	interpreted	interpret	VERB
hassl-3115	255	9	that	that	SCONJ
hassl-3115	255	10	the	the	DET
hassl-3115	255	11	model	model	NOUN
hassl-3115	255	12	used	use	VERB
hassl-3115	255	13	in	in	ADP
hassl-3115	255	14	the	the	DET
hassl-3115	255	15	study	study	NOUN
hassl-3115	255	16	was	be	AUX
hassl-3115	255	17	appropriate	appropriate	ADJ
hassl-3115	255	18	.	.	PUNCT
hassl-3115	256	1	4.2	4.2	NUM
hassl-3115	256	2	.	.	PUNCT
hassl-3115	257	1	assessing	assess	VERB
hassl-3115	257	2	the	the	DET
hassl-3115	257	3	overall	overall	ADJ
hassl-3115	257	4	model	model	NOUN
hassl-3115	257	5	(	(	PUNCT
hassl-3115	257	6	overall	overall	ADJ
hassl-3115	257	7	fit	fit	ADJ
hassl-3115	257	8	model	model	NOUN
hassl-3115	257	9	)	)	PUNCT
hassl-3115	257	10	assessment	assessment	NOUN
hassl-3115	257	11	of	of	ADP
hassl-3115	257	12	the	the	DET
hassl-3115	257	13	overall	overall	ADJ
hassl-3115	257	14	model	model	NOUN
hassl-3115	257	15	(	(	PUNCT
hassl-3115	257	16	overall	overall	ADJ
hassl-3115	257	17	fit	fit	ADJ
hassl-3115	257	18	model	model	NOUN
hassl-3115	257	19	)	)	PUNCT
hassl-3115	257	20	is	be	AUX
hassl-3115	257	21	carried	carry	VERB
hassl-3115	257	22	out	out	ADP
hassl-3115	257	23	based	base	VERB
hassl-3115	257	24	on	on	ADP
hassl-3115	257	25	the	the	DET
hassl-3115	257	26	statistical	statistical	ADJ
hassl-3115	257	27	value	value	NOUN
hassl-3115	257	28	of	of	ADP
hassl-3115	257	29	-2	-2	INTJ
hassl-3115	257	30	log	log	PROPN
hassl-3115	257	31	likelihood	likelihood	NOUN
hassl-3115	257	32	(	(	PUNCT
hassl-3115	257	33	-2ll	-2ll	NUM
hassl-3115	257	34	)	)	PUNCT
hassl-3115	257	35	,	,	PUNCT
hassl-3115	257	36	namely	namely	ADV
hassl-3115	257	37	by	by	ADP
hassl-3115	257	38	comparing	compare	VERB
hassl-3115	257	39	the	the	DET
hassl-3115	257	40	value	value	NOUN
hassl-3115	257	41	of	of	ADP
hassl-3115	257	42	-2ll	-2ll	NOUN
hassl-3115	257	43	when	when	SCONJ
hassl-3115	257	44	the	the	DET
hassl-3115	257	45	independent	independent	ADJ
hassl-3115	257	46	variable	variable	NOUN
hassl-3115	257	47	has	have	AUX
hassl-3115	257	48	not	not	PART
hassl-3115	257	49	been	be	AUX
hassl-3115	257	50	entered	enter	VERB
hassl-3115	257	51	(	(	PUNCT
hassl-3115	257	52	block	block	NOUN
hassl-3115	257	53	number	number	NOUN
hassl-3115	257	54	=	=	SYM
hassl-3115	257	55	0	0	NUM
hassl-3115	257	56	)	)	PUNCT
hassl-3115	257	57	with	with	ADP
hassl-3115	257	58	a	a	DET
hassl-3115	257	59	value	value	NOUN
hassl-3115	257	60	of	of	ADP
hassl-3115	257	61	-2ll	-2ll	NOUN
hassl-3115	257	62	when	when	SCONJ
hassl-3115	257	63	the	the	DET
hassl-3115	257	64	independent	independent	ADJ
hassl-3115	257	65	variable	variable	NOUN
hassl-3115	257	66	has	have	AUX
hassl-3115	257	67	entered	enter	VERB
hassl-3115	257	68	(	(	PUNCT
hassl-3115	257	69	block	block	NOUN
hassl-3115	257	70	number	number	NOUN
hassl-3115	257	71	=	=	SYM
hassl-3115	257	72	1	1	NUM
hassl-3115	257	73	)	)	PUNCT
hassl-3115	257	74	.	.	PUNCT
hassl-3115	258	1	the	the	DET
hassl-3115	258	2	regression	regression	NOUN
hassl-3115	258	3	model	model	NOUN
hassl-3115	258	4	is	be	AUX
hassl-3115	258	5	said	say	VERB
hassl-3115	258	6	to	to	PART
hassl-3115	258	7	fit	fit	VERB
hassl-3115	258	8	the	the	DET
hassl-3115	258	9	data	datum	NOUN
hassl-3115	258	10	if	if	SCONJ
hassl-3115	258	11	the	the	DET
hassl-3115	258	12	value	value	NOUN
hassl-3115	258	13	of	of	ADP
hassl-3115	258	14	-2ll	-2ll	NOUN
hassl-3115	258	15	(	(	PUNCT
hassl-3115	258	16	block	block	NOUN
hassl-3115	258	17	number	number	NOUN
hassl-3115	258	18	=	=	SYM
hassl-3115	258	19	0	0	NUM
hassl-3115	258	20	)	)	PUNCT
hassl-3115	258	21	is	be	AUX
hassl-3115	258	22	greater	great	ADJ
hassl-3115	258	23	than	than	ADP
hassl-3115	258	24	the	the	DET
hassl-3115	258	25	value	value	NOUN
hassl-3115	258	26	of	of	ADP
hassl-3115	258	27	-2ll	-2ll	NOUN
hassl-3115	258	28	(	(	PUNCT
hassl-3115	258	29	block	block	NOUN
hassl-3115	258	30	number	number	NOUN
hassl-3115	258	31	=	=	SYM
hassl-3115	258	32	1	1	NUM
hassl-3115	258	33	)	)	PUNCT
hassl-3115	258	34	.	.	PUNCT
hassl-3115	259	1	the	the	DET
hassl-3115	259	2	results	result	NOUN
hassl-3115	259	3	of	of	ADP
hassl-3115	259	4	the	the	DET
hassl-3115	259	5	-2	-2	INTJ
hassl-3115	259	6	log	log	NOUN
hassl-3115	259	7	likelihood	likelihood	NOUN
hassl-3115	259	8	value	value	NOUN
hassl-3115	259	9	can	can	AUX
hassl-3115	259	10	be	be	AUX
hassl-3115	259	11	seen	see	VERB
hassl-3115	259	12	in	in	ADP
hassl-3115	259	13	tables	table	NOUN
hassl-3115	259	14	2	2	NUM
hassl-3115	259	15	and	and	CCONJ
hassl-3115	259	16	table	table	NOUN
hassl-3115	259	17	3	3	NUM
hassl-3115	259	18	.	.	PUNCT
hassl-3115	259	19	table	table	NOUN
hassl-3115	259	20	2	2	NUM
hassl-3115	259	21	.	.	PUNCT
hassl-3115	259	22	iteration	iteration	NOUN
hassl-3115	259	23	history	history	NOUN
hassl-3115	259	24	block	block	NOUN
hassl-3115	259	25	0	0	NUM
hassl-3115	259	26	.	.	PUNCT
hassl-3115	260	1	iteration	iteration	NOUN
hassl-3115	260	2	-2	-2	INTJ
hassl-3115	260	3	log	log	PROPN
hassl-3115	260	4	likelihood	likelihood	NOUN
hassl-3115	260	5	coefficients	coefficient	NOUN
hassl-3115	260	6	constant	constant	ADJ
hassl-3115	260	7	step	step	NOUN
hassl-3115	260	8	0	0	NUM
hassl-3115	260	9	1	1	NUM
hassl-3115	260	10	206.514	206.514	NUM
hassl-3115	260	11	1.160	1.160	NUM
hassl-3115	260	12	2	2	NUM
hassl-3115	260	13	205.584	205.584	NUM
hassl-3115	260	14	1.318	1.318	NUM
hassl-3115	260	15	3	3	NUM
hassl-3115	260	16	205.583	205.583	NUM
hassl-3115	260	17	1.325	1.325	NUM
hassl-3115	260	18	4	4	NUM
hassl-3115	260	19	205.583	205.583	NUM
hassl-3115	260	20	1.325	1.325	NUM
hassl-3115	260	21	note	note	NOUN
hassl-3115	260	22	:	:	PUNCT
hassl-3115	260	23	a.	a.	NOUN
hassl-3115	260	24	constant	constant	PROPN
hassl-3115	260	25	is	be	AUX
hassl-3115	260	26	included	include	VERB
hassl-3115	260	27	in	in	ADP
hassl-3115	260	28	the	the	DET
hassl-3115	260	29	model	model	NOUN
hassl-3115	260	30	.	.	PUNCT
hassl-3115	261	1	b.	b.	PROPN
hassl-3115	261	2	initial	initial	PROPN
hassl-3115	261	3	-2	-2	INTJ
hassl-3115	261	4	log	log	PROPN
hassl-3115	261	5	likelihood	likelihood	NOUN
hassl-3115	261	6	:	:	PUNCT
hassl-3115	261	7	205.583	205.583	NUM
hassl-3115	261	8	c.	c.	NOUN
hassl-3115	261	9	estimation	estimation	NOUN
hassl-3115	261	10	terminated	terminate	VERB
hassl-3115	261	11	at	at	ADP
hassl-3115	261	12	iteration	iteration	NOUN
hassl-3115	261	13	number	number	NOUN
hassl-3115	261	14	4	4	NUM
hassl-3115	261	15	because	because	SCONJ
hassl-3115	261	16	parameter	parameter	NOUN
hassl-3115	261	17	estimates	estimate	NOUN
hassl-3115	261	18	changed	change	VERB
hassl-3115	261	19	by	by	ADP
hassl-3115	261	20	less	less	ADJ
hassl-3115	261	21	than	than	ADP
hassl-3115	261	22	0.001	0.001	NUM
hassl-3115	261	23	.	.	PUNCT
hassl-3115	261	24	table	table	NOUN
hassl-3115	261	25	3	3	NUM
hassl-3115	261	26	.	.	PUNCT
hassl-3115	261	27	iteration	iteration	NOUN
hassl-3115	261	28	history	history	NOUN
hassl-3115	261	29	block	block	NOUN
hassl-3115	261	30	1	1	NUM
hassl-3115	261	31	.	.	PUNCT
hassl-3115	262	1	iteration	iteration	NOUN
hassl-3115	262	2	-2	-2	INTJ
hassl-3115	262	3	log	log	PROPN
hassl-3115	262	4	likelihood	likelihood	NOUN
hassl-3115	262	5	coefficients	coefficient	NOUN
hassl-3115	262	6	constant	constant	ADJ
hassl-3115	262	7	at	at	ADP
hassl-3115	262	8	tbp	tbp	NOUN
hassl-3115	262	9	cs	cs	PROPN
hassl-3115	262	10	as	as	ADP
hassl-3115	262	11	step	step	NOUN
hassl-3115	262	12	1	1	NUM
hassl-3115	262	13	1	1	NUM
hassl-3115	262	14	197.503	197.503	NUM
hassl-3115	262	15	5.549	5.549	NUM
hassl-3115	262	16	0.058	0.058	NUM
hassl-3115	262	17	0.007	0.007	NUM
hassl-3115	262	18	-0.167	-0.167	NUM
hassl-3115	262	19	0.544	0.544	NUM
hassl-3115	262	20	2	2	NUM
hassl-3115	262	21	194.628	194.628	NUM
hassl-3115	262	22	7.852	7.852	NUM
hassl-3115	262	23	0.088	0.088	NUM
hassl-3115	262	24	0.011	0.011	NUM
hassl-3115	262	25	-0.248	-0.248	NUM
hassl-3115	262	26	0.853	0.853	NUM
hassl-3115	262	27	3	3	NUM
hassl-3115	262	28	194.573	194.573	NUM
hassl-3115	262	29	8.219	8.219	NUM
hassl-3115	262	30	0.093	0.093	NUM
hassl-3115	262	31	0.012	0.012	NUM
hassl-3115	262	32	-0.261	-0.261	NUM
hassl-3115	262	33	0.914	0.914	NUM
hassl-3115	262	34	4	4	NUM
hassl-3115	262	35	194.573	194.573	NUM
hassl-3115	262	36	8.228	8.228	NUM
hassl-3115	262	37	0.093	0.093	NUM
hassl-3115	262	38	0.012	0.012	NUM
hassl-3115	262	39	-0.262	-0.262	PUNCT
hassl-3115	262	40	0.915	0.915	NUM
hassl-3115	262	41	5	5	NUM
hassl-3115	262	42	194.573	194.573	NUM
hassl-3115	262	43	8.228	8.228	NUM
hassl-3115	262	44	0.093	0.093	NUM
hassl-3115	262	45	0.012	0.012	NUM
hassl-3115	262	46	-0.262	-0.262	PUNCT
hassl-3115	262	47	0.915	0.915	NUM
hassl-3115	262	48	note	note	NOUN
hassl-3115	262	49	:	:	PUNCT
hassl-3115	262	50	at	at	ADP
hassl-3115	262	51	:	:	PUNCT
hassl-3115	262	52	audit	audit	NOUN
hassl-3115	262	53	tenure	tenure	NOUN
hassl-3115	262	54	;	;	PUNCT
hassl-3115	262	55	tbp	tbp	NOUN
hassl-3115	262	56	:	:	PUNCT
hassl-3115	262	57	time	time	NOUN
hassl-3115	262	58	budget	budget	NOUN
hassl-3115	262	59	pressure	pressure	NOUN
hassl-3115	262	60	;	;	PUNCT
hassl-3115	262	61	cs	cs	ADJ
hassl-3115	262	62	:	:	PUNCT
hassl-3115	262	63	company	company	NOUN
hassl-3115	262	64	size	size	NOUN
hassl-3115	262	65	;	;	PUNCT
hassl-3115	262	66	as	as	ADP
hassl-3115	262	67	:	:	PUNCT
hassl-3115	262	68	auditor	auditor	NOUN
hassl-3115	262	69	specialization	specialization	NOUN
hassl-3115	262	70	a.	a.	NOUN
hassl-3115	262	71	method	method	NOUN
hassl-3115	262	72	:	:	PUNCT
hassl-3115	262	73	enter	enter	VERB
hassl-3115	262	74	.	.	PUNCT
hassl-3115	263	1	b.	b.	PROPN
hassl-3115	263	2	constant	constant	PROPN
hassl-3115	263	3	is	be	AUX
hassl-3115	263	4	included	include	VERB
hassl-3115	263	5	in	in	ADP
hassl-3115	263	6	the	the	DET
hassl-3115	263	7	model	model	NOUN
hassl-3115	263	8	.	.	PUNCT
hassl-3115	264	1	c.	c.	PROPN
hassl-3115	264	2	initial	initial	PROPN
hassl-3115	264	3	-2	-2	INTJ
hassl-3115	264	4	log	log	PROPN
hassl-3115	264	5	likelihood	likelihood	NOUN
hassl-3115	264	6	:	:	PUNCT
hassl-3115	264	7	205.583	205.583	NUM
hassl-3115	264	8	d.	d.	NOUN
hassl-3115	264	9	estimation	estimation	NOUN
hassl-3115	264	10	terminated	terminate	VERB
hassl-3115	264	11	at	at	ADP
hassl-3115	264	12	iteration	iteration	NOUN
hassl-3115	264	13	number	number	NOUN
hassl-3115	264	14	5	5	NUM
hassl-3115	264	15	because	because	SCONJ
hassl-3115	264	16	parameter	parameter	NOUN
hassl-3115	264	17	estimates	estimate	NOUN
hassl-3115	264	18	changed	change	VERB
hassl-3115	264	19	by	by	ADP
hassl-3115	264	20	less	less	ADJ
hassl-3115	264	21	than	than	ADP
hassl-3115	264	22	0.001	0.001	NUM
hassl-3115	264	23	.	.	PUNCT
hassl-3115	265	1	based	base	VERB
hassl-3115	265	2	on	on	ADP
hassl-3115	265	3	table	table	NOUN
hassl-3115	265	4	2	2	NUM
hassl-3115	265	5	,	,	PUNCT
hassl-3115	265	6	it	it	PRON
hassl-3115	265	7	can	can	AUX
hassl-3115	265	8	be	be	AUX
hassl-3115	265	9	seen	see	VERB
hassl-3115	265	10	that	that	SCONJ
hassl-3115	265	11	the	the	DET
hassl-3115	265	12	initial	initial	ADJ
hassl-3115	265	13	-2	-2	INTJ
hassl-3115	265	14	log	log	NOUN
hassl-3115	265	15	likelihood	likelihood	NOUN
hassl-3115	265	16	value	value	NOUN
hassl-3115	265	17	(	(	PUNCT
hassl-3115	265	18	block	block	NOUN
hassl-3115	265	19	0	0	NUM
hassl-3115	265	20	)	)	PUNCT
hassl-3115	265	21	is	be	AUX
hassl-3115	265	22	205.583	205.583	NUM
hassl-3115	265	23	.	.	PUNCT
hassl-3115	266	1	then	then	ADV
hassl-3115	266	2	,	,	PUNCT
hassl-3115	266	3	after	after	SCONJ
hassl-3115	266	4	the	the	DET
hassl-3115	266	5	four	four	NUM
hassl-3115	266	6	independent	independent	ADJ
hassl-3115	266	7	variables	variable	NOUN
hassl-3115	266	8	were	be	AUX
hassl-3115	266	9	entered	enter	VERB
hassl-3115	266	10	,	,	PUNCT
hassl-3115	266	11	the	the	DET
hassl-3115	266	12	final	final	ADJ
hassl-3115	266	13	-2	-2	INTJ
hassl-3115	266	14	log	log	NOUN
hassl-3115	266	15	likelihood	likelihood	NOUN
hassl-3115	266	16	value	value	NOUN
hassl-3115	266	17	(	(	PUNCT
hassl-3115	266	18	block	block	NOUN
hassl-3115	266	19	1	1	NUM
hassl-3115	266	20	)	)	PUNCT
hassl-3115	266	21	decreased	decrease	VERB
hassl-3115	266	22	to	to	ADP
hassl-3115	266	23	194.573	194.573	NUM
hassl-3115	266	24	which	which	PRON
hassl-3115	266	25	can	can	AUX
hassl-3115	266	26	be	be	AUX
hassl-3115	266	27	seen	see	VERB
hassl-3115	266	28	in	in	ADP
hassl-3115	266	29	table	table	NOUN
hassl-3115	266	30	3	3	NUM
hassl-3115	266	31	.	.	PUNCT
hassl-3115	267	1	the	the	DET
hassl-3115	267	2	occurrence	occurrence	NOUN
hassl-3115	267	3	of	of	ADP
hassl-3115	267	4	this	this	PRON
hassl-3115	267	5	-2ll	-2ll	NOUN
hassl-3115	267	6	decrease	decrease	NOUN
hassl-3115	267	7	where	where	SCONJ
hassl-3115	267	8	the	the	DET
hassl-3115	267	9	initial	initial	ADJ
hassl-3115	267	10	-2ll	-2ll	NOUN
hassl-3115	267	11	value	value	NOUN
hassl-3115	267	12	is	be	AUX
hassl-3115	267	13	greater	great	ADJ
hassl-3115	267	14	than	than	ADP
hassl-3115	267	15	the	the	DET
hassl-3115	267	16	final	final	ADJ
hassl-3115	267	17	-2ll	-2ll	NOUN
hassl-3115	267	18	value	value	NOUN
hassl-3115	267	19	indicates	indicate	VERB
hassl-3115	267	20	that	that	SCONJ
hassl-3115	267	21	the	the	DET
hassl-3115	267	22	hypothesized	hypothesized	ADJ
hassl-3115	267	23	model	model	NOUN
hassl-3115	267	24	has	have	AUX
hassl-3115	267	25	been	be	AUX
hassl-3115	267	26	fit	fit	ADJ
hassl-3115	267	27	with	with	ADP
hassl-3115	267	28	the	the	DET
hassl-3115	267	29	data	datum	NOUN
hassl-3115	267	30	or	or	CCONJ
hassl-3115	267	31	in	in	ADP
hassl-3115	267	32	other	other	ADJ
hassl-3115	267	33	words	word	NOUN
hassl-3115	267	34	the	the	DET
hassl-3115	267	35	regression	regression	NOUN
hassl-3115	267	36	model	model	NOUN
hassl-3115	267	37	can	can	AUX
hassl-3115	267	38	be	be	AUX
hassl-3115	267	39	said	say	VERB
hassl-3115	267	40	to	to	PART
hassl-3115	267	41	be	be	AUX
hassl-3115	267	42	good	good	ADJ
hassl-3115	267	43	.	.	PUNCT
hassl-3115	268	1	4.3	4.3	NUM
hassl-3115	268	2	.	.	PUNCT
hassl-3115	269	1	logistics	logistic	NOUN
hassl-3115	269	2	regression	regression	VERB
hassl-3115	269	3	analysis	analysis	NOUN
hassl-3115	269	4	the	the	DET
hassl-3115	269	5	analytical	analytical	ADJ
hassl-3115	269	6	model	model	NOUN
hassl-3115	269	7	used	use	VERB
hassl-3115	269	8	is	be	AUX
hassl-3115	269	9	logistic	logistic	ADJ
hassl-3115	269	10	regression	regression	NOUN
hassl-3115	269	11	analysis	analysis	NOUN
hassl-3115	269	12	which	which	PRON
hassl-3115	269	13	aims	aim	VERB
hassl-3115	269	14	to	to	PART
hassl-3115	269	15	test	test	VERB
hassl-3115	269	16	whether	whether	SCONJ
hassl-3115	269	17	the	the	DET
hassl-3115	269	18	probability	probability	NOUN
hassl-3115	269	19	of	of	ADP
hassl-3115	269	20	the	the	DET
hassl-3115	269	21	occurrence	occurrence	NOUN
hassl-3115	269	22	of	of	ADP
hassl-3115	269	23	the	the	DET
hassl-3115	269	24	dependent	dependent	ADJ
hassl-3115	269	25	variable	variable	NOUN
hassl-3115	269	26	(	(	PUNCT
hassl-3115	269	27	audit	audit	NOUN
hassl-3115	269	28	quality	quality	NOUN
hassl-3115	269	29	)	)	PUNCT
hassl-3115	269	30	can	can	AUX
hassl-3115	269	31	be	be	AUX
hassl-3115	269	32	predicted	predict	VERB
hassl-3115	269	33	with	with	ADP
hassl-3115	269	34	the	the	DET
hassl-3115	269	35	independent	independent	ADJ
hassl-3115	269	36	variables	variable	NOUN
hassl-3115	269	37	(	(	PUNCT
hassl-3115	269	38	audit	audit	NOUN
hassl-3115	269	39	tenure	tenure	NOUN
hassl-3115	269	40	,	,	PUNCT
hassl-3115	269	41	time	time	NOUN
hassl-3115	269	42	budget	budget	NOUN
hassl-3115	269	43	pressure	pressure	NOUN
hassl-3115	269	44	,	,	PUNCT
hassl-3115	269	45	company	company	NOUN
hassl-3115	269	46	size	size	NOUN
hassl-3115	269	47	,	,	PUNCT
hassl-3115	269	48	and	and	CCONJ
hassl-3115	269	49	auditor	auditor	NOUN
hassl-3115	269	50	specialization	specialization	NOUN
hassl-3115	269	51	)	)	PUNCT
hassl-3115	269	52	.	.	PUNCT
hassl-3115	270	1	the	the	DET
hassl-3115	270	2	results	result	NOUN
hassl-3115	270	3	of	of	ADP
hassl-3115	270	4	the	the	DET
hassl-3115	270	5	logistic	logistic	ADJ
hassl-3115	270	6	regression	regression	NOUN
hassl-3115	270	7	analysis	analysis	NOUN
hassl-3115	270	8	can	can	AUX
hassl-3115	270	9	be	be	AUX
hassl-3115	270	10	seen	see	VERB
hassl-3115	270	11	in	in	ADP
hassl-3115	270	12	table	table	NOUN
hassl-3115	270	13	4	4	NUM
hassl-3115	270	14	.	.	PUNCT
hassl-3115	270	15	table	table	NOUN
hassl-3115	270	16	4	4	NUM
hassl-3115	270	17	.	.	PUNCT
hassl-3115	271	1	variables	variable	NOUN
hassl-3115	271	2	in	in	ADP
hassl-3115	271	3	the	the	DET
hassl-3115	271	4	equation	equation	NOUN
hassl-3115	271	5	.	.	PUNCT
hassl-3115	272	1	b	b	X
hassl-3115	272	2	s.e	s.e	PROPN
hassl-3115	272	3	.	.	PROPN
hassl-3115	272	4	wald	wald	PROPN
hassl-3115	272	5	df	df	PROPN
hassl-3115	272	6	sig	sig	PROPN
hassl-3115	272	7	.	.	PUNCT
hassl-3115	273	1	exp(b	exp(b	NUM
hassl-3115	273	2	)	)	PUNCT
hassl-3115	273	3	step	step	NOUN
hassl-3115	273	4	1a	1a	PROPN
hassl-3115	273	5	audit	audit	NOUN
hassl-3115	273	6	tenure	tenure	NOUN
hassl-3115	273	7	(	(	PUNCT
hassl-3115	273	8	at	at	ADP
hassl-3115	273	9	)	)	PUNCT
hassl-3115	273	10	0.093	0.093	NUM
hassl-3115	273	11	0.151	0.151	NUM
hassl-3115	273	12	0.378	0.378	NUM
hassl-3115	273	13	1	1	NUM
hassl-3115	273	14	0.539	0.539	NUM
hassl-3115	273	15	1.098	1.098	NUM
hassl-3115	273	16	time	time	NOUN
hassl-3115	273	17	budget	budget	NOUN
hassl-3115	273	18	pressure	pressure	NOUN
hassl-3115	273	19	(	(	PUNCT
hassl-3115	273	20	tbp	tbp	NOUN
hassl-3115	273	21	)	)	PUNCT
hassl-3115	273	22	0.012	0.012	NUM
hassl-3115	273	23	0.008	0.008	NUM
hassl-3115	273	24	2.154	2.154	NUM
hassl-3115	273	25	1	1	NUM
hassl-3115	273	26	0.142	0.142	NUM
hassl-3115	273	27	1.012	1.012	NUM
hassl-3115	273	28	company	company	NOUN
hassl-3115	273	29	size	size	NOUN
hassl-3115	273	30	(	(	PUNCT
hassl-3115	273	31	cs	cs	PROPN
hassl-3115	273	32	)	)	PUNCT
hassl-3115	273	33	-0.262	-0.262	PUNCT
hassl-3115	273	34	0.130	0.130	NUM
hassl-3115	273	35	4.070	4.070	NUM
hassl-3115	273	36	1	1	NUM
hassl-3115	273	37	0.044	0.044	NUM
hassl-3115	273	38	0.770	0.770	NUM
hassl-3115	273	39	auditor	auditor	NOUN
hassl-3115	273	40	specialization	specialization	NOUN
hassl-3115	273	41	(	(	PUNCT
hassl-3115	273	42	as	as	ADP
hassl-3115	273	43	)	)	PUNCT
hassl-3115	273	44	0.915	0.915	NUM
hassl-3115	273	45	0.447	0.447	NUM
hassl-3115	273	46	4.195	4.195	NUM
hassl-3115	273	47	1	1	NUM
hassl-3115	273	48	0.041	0.041	NUM
hassl-3115	273	49	2.497	2.497	NUM
hassl-3115	273	50	constant	constant	ADJ
hassl-3115	273	51	8.228	8.228	NUM
hassl-3115	273	52	4.194	4.194	NUM
hassl-3115	273	53	3.848	3.848	NUM
hassl-3115	273	54	1	1	NUM
hassl-3115	273	55	0.050	0.050	NUM
hassl-3115	273	56	3742.518	3742.518	NUM
hassl-3115	273	57	note	note	NOUN
hassl-3115	273	58	:	:	PUNCT
hassl-3115	273	59	a.	a.	NOUN
hassl-3115	273	60	variable(s	variable(s	PROPN
hassl-3115	273	61	)	)	PUNCT
hassl-3115	273	62	entered	enter	VERB
hassl-3115	273	63	on	on	ADP
hassl-3115	273	64	step	step	NOUN
hassl-3115	273	65	1	1	NUM
hassl-3115	273	66	:	:	PUNCT
hassl-3115	273	67	audit	audit	NOUN
hassl-3115	273	68	tenure	tenure	NOUN
hassl-3115	273	69	,	,	PUNCT
hassl-3115	273	70	time	time	NOUN
hassl-3115	273	71	budget	budget	NOUN
hassl-3115	273	72	pressure	pressure	NOUN
hassl-3115	273	73	,	,	PUNCT
hassl-3115	273	74	company	company	NOUN
hassl-3115	273	75	size	size	NOUN
hassl-3115	273	76	,	,	PUNCT
hassl-3115	273	77	auditor	auditor	NOUN
hassl-3115	273	78	specialization	specialization	NOUN
hassl-3115	273	79	.	.	PUNCT
hassl-3115	274	1	humanities	humanity	NOUN
hassl-3115	274	2	and	and	CCONJ
hassl-3115	274	3	social	social	ADJ
hassl-3115	274	4	sciences	science	NOUN
hassl-3115	274	5	letters	letter	NOUN
hassl-3115	274	6	,	,	PUNCT
hassl-3115	274	7	2022	2022	NUM
hassl-3115	274	8	,	,	PUNCT
hassl-3115	274	9	10(4	10(4	NUM
hassl-3115	274	10	):	):	PUNCT
hassl-3115	274	11	463	463	NUM
hassl-3115	274	12	-	-	SYM
hassl-3115	274	13	481	481	NUM
hassl-3115	274	14	473	473	NUM
hassl-3115	274	15	©	©	PROPN
hassl-3115	274	16	2022	2022	NUM
hassl-3115	274	17	conscientia	conscientia	PROPN
hassl-3115	274	18	beam	beam	PROPN
hassl-3115	274	19	.	.	PUNCT
hassl-3115	275	1	all	all	DET
hassl-3115	275	2	rights	right	NOUN
hassl-3115	275	3	reserved	reserve	VERB
hassl-3115	275	4	.	.	PUNCT
hassl-3115	276	1	based	base	VERB
hassl-3115	276	2	on	on	ADP
hassl-3115	276	3	the	the	DET
hassl-3115	276	4	b	b	PROPN
hassl-3115	276	5	value	value	NOUN
hassl-3115	276	6	contained	contain	VERB
hassl-3115	276	7	in	in	ADP
hassl-3115	276	8	the	the	DET
hassl-3115	276	9	table	table	NOUN
hassl-3115	276	10	above	above	ADV
hassl-3115	276	11	,	,	PUNCT
hassl-3115	276	12	it	it	PRON
hassl-3115	276	13	can	can	AUX
hassl-3115	276	14	be	be	AUX
hassl-3115	276	15	obtained	obtain	VERB
hassl-3115	276	16	the	the	DET
hassl-3115	276	17	following	follow	VERB
hassl-3115	276	18	logistic	logistic	ADJ
hassl-3115	276	19	regression	regression	NOUN
hassl-3115	276	20	model	model	NOUN
hassl-3115	276	21	equation	equation	NOUN
hassl-3115	276	22	:	:	PUNCT
hassl-3115	276	23	ka	ka	PROPN
hassl-3115	276	24	=	=	PROPN
hassl-3115	276	25	8.228	8.228	NUM
hassl-3115	276	26	+	+	NUM
hassl-3115	276	27	0.093	0.093	NUM
hassl-3115	276	28	at	at	ADP
hassl-3115	276	29	+	+	NOUN
hassl-3115	276	30	0.012	0.012	NUM
hassl-3115	276	31	tbp	tbp	NOUN
hassl-3115	276	32	–	–	PUNCT
hassl-3115	276	33	0.262	0.262	NUM
hassl-3115	276	34	up	up	ADP
hassl-3115	276	35	+	+	CCONJ
hassl-3115	276	36	0.915	0.915	NUM
hassl-3115	276	37	sa	sa	NOUN
hassl-3115	277	1	+	+	CCONJ
hassl-3115	277	2	ε	ε	X
hassl-3115	277	3	the	the	DET
hassl-3115	277	4	equation	equation	NOUN
hassl-3115	277	5	of	of	ADP
hassl-3115	277	6	the	the	DET
hassl-3115	277	7	logistic	logistic	ADJ
hassl-3115	277	8	regression	regression	NOUN
hassl-3115	277	9	model	model	NOUN
hassl-3115	277	10	can	can	AUX
hassl-3115	277	11	be	be	AUX
hassl-3115	277	12	interpreted	interpret	VERB
hassl-3115	277	13	as	as	SCONJ
hassl-3115	277	14	follows	follow	VERB
hassl-3115	277	15	:	:	PUNCT
hassl-3115	277	16	1	1	X
hassl-3115	277	17	.	.	PUNCT
hassl-3115	278	1	the	the	DET
hassl-3115	278	2	constant	constant	ADJ
hassl-3115	278	3	value	value	NOUN
hassl-3115	278	4	of	of	ADP
hassl-3115	278	5	8.228	8.228	NUM
hassl-3115	278	6	indicates	indicate	VERB
hassl-3115	278	7	that	that	SCONJ
hassl-3115	278	8	if	if	SCONJ
hassl-3115	278	9	the	the	DET
hassl-3115	278	10	variables	variable	NOUN
hassl-3115	278	11	of	of	ADP
hassl-3115	278	12	audit	audit	NOUN
hassl-3115	278	13	tenure	tenure	NOUN
hassl-3115	278	14	,	,	PUNCT
hassl-3115	278	15	time	time	NOUN
hassl-3115	278	16	budget	budget	NOUN
hassl-3115	278	17	pressure	pressure	NOUN
hassl-3115	278	18	,	,	PUNCT
hassl-3115	278	19	company	company	NOUN
hassl-3115	278	20	size	size	NOUN
hassl-3115	278	21	,	,	PUNCT
hassl-3115	278	22	and	and	CCONJ
hassl-3115	278	23	auditor	auditor	NOUN
hassl-3115	278	24	specialization	specialization	NOUN
hassl-3115	278	25	are	be	AUX
hassl-3115	278	26	assumed	assume	VERB
hassl-3115	278	27	to	to	PART
hassl-3115	278	28	be	be	AUX
hassl-3115	278	29	zero	zero	NUM
hassl-3115	278	30	,	,	PUNCT
hassl-3115	278	31	the	the	DET
hassl-3115	278	32	audit	audit	NOUN
hassl-3115	278	33	quality	quality	NOUN
hassl-3115	278	34	will	will	AUX
hassl-3115	278	35	increase	increase	VERB
hassl-3115	278	36	by	by	ADP
hassl-3115	278	37	8.228	8.228	NUM
hassl-3115	278	38	units	unit	NOUN
hassl-3115	278	39	.	.	PUNCT
hassl-3115	279	1	2	2	X
hassl-3115	279	2	.	.	X
hassl-3115	279	3	the	the	DET
hassl-3115	279	4	regression	regression	NOUN
hassl-3115	279	5	coefficient	coefficient	NOUN
hassl-3115	279	6	value	value	NOUN
hassl-3115	279	7	of	of	ADP
hassl-3115	279	8	the	the	DET
hassl-3115	279	9	audit	audit	NOUN
hassl-3115	279	10	tenure	tenure	NOUN
hassl-3115	279	11	variable	variable	NOUN
hassl-3115	279	12	(	(	PUNCT
hassl-3115	279	13	at	at	ADP
hassl-3115	279	14	)	)	PUNCT
hassl-3115	279	15	is	be	AUX
hassl-3115	279	16	0.093	0.093	NUM
hassl-3115	279	17	with	with	ADP
hassl-3115	279	18	positive	positive	ADJ
hassl-3115	279	19	parameters	parameter	NOUN
hassl-3115	279	20	,	,	PUNCT
hassl-3115	279	21	which	which	PRON
hassl-3115	279	22	means	mean	VERB
hassl-3115	279	23	that	that	SCONJ
hassl-3115	279	24	every	every	DET
hassl-3115	279	25	time	time	NOUN
hassl-3115	279	26	there	there	PRON
hassl-3115	279	27	is	be	VERB
hassl-3115	279	28	an	an	DET
hassl-3115	279	29	increase	increase	NOUN
hassl-3115	279	30	in	in	ADP
hassl-3115	279	31	one	one	NUM
hassl-3115	279	32	audit	audit	NOUN
hassl-3115	279	33	tenure	tenure	NOUN
hassl-3115	279	34	unit	unit	NOUN
hassl-3115	279	35	with	with	ADP
hassl-3115	279	36	the	the	DET
hassl-3115	279	37	assumption	assumption	NOUN
hassl-3115	279	38	that	that	SCONJ
hassl-3115	279	39	the	the	DET
hassl-3115	279	40	other	other	ADJ
hassl-3115	279	41	variables	variable	NOUN
hassl-3115	279	42	are	be	AUX
hassl-3115	279	43	zero	zero	NUM
hassl-3115	279	44	,	,	PUNCT
hassl-3115	279	45	the	the	DET
hassl-3115	279	46	chance	chance	NOUN
hassl-3115	279	47	of	of	ADP
hassl-3115	279	48	audit	audit	NOUN
hassl-3115	279	49	quality	quality	NOUN
hassl-3115	279	50	will	will	AUX
hassl-3115	279	51	increase	increase	VERB
hassl-3115	279	52	by	by	ADP
hassl-3115	279	53	0.093	0.093	NUM
hassl-3115	279	54	.	.	PUNCT
hassl-3115	280	1	3	3	X
hassl-3115	280	2	.	.	X
hassl-3115	281	1	the	the	DET
hassl-3115	281	2	regression	regression	NOUN
hassl-3115	281	3	coefficient	coefficient	NOUN
hassl-3115	281	4	value	value	NOUN
hassl-3115	281	5	of	of	ADP
hassl-3115	281	6	the	the	DET
hassl-3115	281	7	time	time	NOUN
hassl-3115	281	8	budget	budget	NOUN
hassl-3115	281	9	pressure	pressure	NOUN
hassl-3115	281	10	(	(	PUNCT
hassl-3115	281	11	tbp	tbp	NOUN
hassl-3115	281	12	)	)	PUNCT
hassl-3115	281	13	variable	variable	NOUN
hassl-3115	281	14	is	be	AUX
hassl-3115	281	15	0.012	0.012	NUM
hassl-3115	281	16	with	with	ADP
hassl-3115	281	17	positive	positive	ADJ
hassl-3115	281	18	parameters	parameter	NOUN
hassl-3115	281	19	,	,	PUNCT
hassl-3115	281	20	which	which	PRON
hassl-3115	281	21	means	mean	VERB
hassl-3115	281	22	that	that	SCONJ
hassl-3115	281	23	every	every	DET
hassl-3115	281	24	time	time	NOUN
hassl-3115	281	25	there	there	PRON
hassl-3115	281	26	is	be	VERB
hassl-3115	281	27	an	an	DET
hassl-3115	281	28	increase	increase	NOUN
hassl-3115	281	29	in	in	ADP
hassl-3115	281	30	one	one	NUM
hassl-3115	281	31	unit	unit	NOUN
hassl-3115	281	32	of	of	ADP
hassl-3115	281	33	time	time	NOUN
hassl-3115	281	34	budget	budget	NOUN
hassl-3115	281	35	pressure	pressure	NOUN
hassl-3115	281	36	with	with	ADP
hassl-3115	281	37	the	the	DET
hassl-3115	281	38	assumption	assumption	NOUN
hassl-3115	281	39	that	that	SCONJ
hassl-3115	281	40	other	other	ADJ
hassl-3115	281	41	variables	variable	NOUN
hassl-3115	281	42	are	be	AUX
hassl-3115	281	43	zero	zero	NUM
hassl-3115	281	44	,	,	PUNCT
hassl-3115	281	45	the	the	DET
hassl-3115	281	46	chance	chance	NOUN
hassl-3115	281	47	of	of	ADP
hassl-3115	281	48	audit	audit	NOUN
hassl-3115	281	49	quality	quality	NOUN
hassl-3115	281	50	will	will	AUX
hassl-3115	281	51	increase	increase	VERB
hassl-3115	281	52	by	by	ADP
hassl-3115	281	53	0.012	0.012	NUM
hassl-3115	281	54	.	.	PROPN
hassl-3115	282	1	4	4	NUM
hassl-3115	282	2	.	.	PUNCT
hassl-3115	283	1	the	the	DET
hassl-3115	283	2	regression	regression	NOUN
hassl-3115	283	3	coefficient	coefficient	NOUN
hassl-3115	283	4	value	value	NOUN
hassl-3115	283	5	of	of	ADP
hassl-3115	283	6	the	the	DET
hassl-3115	283	7	company	company	NOUN
hassl-3115	283	8	size	size	NOUN
hassl-3115	283	9	variable	variable	NOUN
hassl-3115	283	10	(	(	PUNCT
hassl-3115	283	11	cs	cs	PROPN
hassl-3115	283	12	)	)	PUNCT
hassl-3115	283	13	is	be	AUX
hassl-3115	283	14	-0.262	-0.262	PUNCT
hassl-3115	283	15	with	with	ADP
hassl-3115	283	16	a	a	DET
hassl-3115	283	17	negative	negative	ADJ
hassl-3115	283	18	parameter	parameter	NOUN
hassl-3115	283	19	,	,	PUNCT
hassl-3115	283	20	which	which	PRON
hassl-3115	283	21	means	mean	VERB
hassl-3115	283	22	that	that	SCONJ
hassl-3115	283	23	every	every	DET
hassl-3115	283	24	time	time	NOUN
hassl-3115	283	25	there	there	PRON
hassl-3115	283	26	is	be	VERB
hassl-3115	283	27	an	an	DET
hassl-3115	283	28	increase	increase	NOUN
hassl-3115	283	29	in	in	ADP
hassl-3115	283	30	one	one	NUM
hassl-3115	283	31	unit	unit	NOUN
hassl-3115	283	32	of	of	ADP
hassl-3115	283	33	firm	firm	ADJ
hassl-3115	283	34	size	size	NOUN
hassl-3115	283	35	with	with	ADP
hassl-3115	283	36	the	the	DET
hassl-3115	283	37	assumption	assumption	NOUN
hassl-3115	283	38	that	that	SCONJ
hassl-3115	283	39	other	other	ADJ
hassl-3115	283	40	variables	variable	NOUN
hassl-3115	283	41	are	be	AUX
hassl-3115	283	42	zero	zero	NUM
hassl-3115	283	43	,	,	PUNCT
hassl-3115	283	44	the	the	DET
hassl-3115	283	45	chance	chance	NOUN
hassl-3115	283	46	of	of	ADP
hassl-3115	283	47	audit	audit	NOUN
hassl-3115	283	48	quality	quality	NOUN
hassl-3115	283	49	will	will	AUX
hassl-3115	283	50	decrease	decrease	VERB
hassl-3115	283	51	by	by	ADP
hassl-3115	283	52	0.262	0.262	NUM
hassl-3115	283	53	.	.	PUNCT
hassl-3115	284	1	5	5	NUM
hassl-3115	284	2	.	.	PUNCT
hassl-3115	285	1	the	the	DET
hassl-3115	285	2	regression	regression	NOUN
hassl-3115	285	3	coefficient	coefficient	NOUN
hassl-3115	285	4	value	value	NOUN
hassl-3115	285	5	for	for	ADP
hassl-3115	285	6	auditor	auditor	NOUN
hassl-3115	285	7	specialization	specialization	NOUN
hassl-3115	285	8	variable	variable	NOUN
hassl-3115	285	9	(	(	PUNCT
hassl-3115	285	10	as	as	ADP
hassl-3115	285	11	)	)	PUNCT
hassl-3115	285	12	is	be	AUX
hassl-3115	285	13	0.915	0.915	NUM
hassl-3115	285	14	with	with	ADP
hassl-3115	285	15	a	a	DET
hassl-3115	285	16	positive	positive	ADJ
hassl-3115	285	17	parameter	parameter	NOUN
hassl-3115	285	18	,	,	PUNCT
hassl-3115	285	19	which	which	PRON
hassl-3115	285	20	means	mean	VERB
hassl-3115	285	21	that	that	SCONJ
hassl-3115	285	22	every	every	DET
hassl-3115	285	23	time	time	NOUN
hassl-3115	285	24	there	there	PRON
hassl-3115	285	25	is	be	VERB
hassl-3115	285	26	an	an	DET
hassl-3115	285	27	increase	increase	NOUN
hassl-3115	285	28	in	in	ADP
hassl-3115	285	29	one	one	NUM
hassl-3115	285	30	unit	unit	NOUN
hassl-3115	285	31	of	of	ADP
hassl-3115	285	32	auditor	auditor	NOUN
hassl-3115	285	33	specialization	specialization	NOUN
hassl-3115	285	34	with	with	ADP
hassl-3115	285	35	the	the	DET
hassl-3115	285	36	assumption	assumption	NOUN
hassl-3115	285	37	that	that	SCONJ
hassl-3115	285	38	the	the	DET
hassl-3115	285	39	other	other	ADJ
hassl-3115	285	40	variables	variable	NOUN
hassl-3115	285	41	are	be	AUX
hassl-3115	285	42	zero	zero	NUM
hassl-3115	285	43	,	,	PUNCT
hassl-3115	285	44	the	the	DET
hassl-3115	285	45	chance	chance	NOUN
hassl-3115	285	46	of	of	ADP
hassl-3115	285	47	audit	audit	NOUN
hassl-3115	285	48	quality	quality	NOUN
hassl-3115	285	49	will	will	AUX
hassl-3115	285	50	increase	increase	VERB
hassl-3115	285	51	by	by	ADP
hassl-3115	285	52	0.915	0.915	NUM
hassl-3115	285	53	.	.	PUNCT
hassl-3115	286	1	4.4	4.4	NUM
hassl-3115	286	2	.	.	PUNCT
hassl-3115	287	1	hypothesis	hypothesis	NOUN
hassl-3115	287	2	test	test	NOUN
hassl-3115	287	3	4.4.1	4.4.1	NUM
hassl-3115	287	4	.	.	PUNCT
hassl-3115	288	1	coefficient	coefficient	NOUN
hassl-3115	288	2	of	of	ADP
hassl-3115	288	3	determination	determination	NOUN
hassl-3115	288	4	(	(	PUNCT
hassl-3115	288	5	nagelkerke	nagelkerke	NOUN
hassl-3115	288	6	r	r	PROPN
hassl-3115	288	7	square	square	NOUN
hassl-3115	288	8	)	)	PUNCT
hassl-3115	289	1	the	the	DET
hassl-3115	289	2	coefficient	coefficient	NOUN
hassl-3115	289	3	of	of	ADP
hassl-3115	289	4	determination	determination	NOUN
hassl-3115	289	5	(	(	PUNCT
hassl-3115	289	6	nagelkerke	nagelkerke	NOUN
hassl-3115	289	7	r	r	NOUN
hassl-3115	289	8	square	square	NOUN
hassl-3115	289	9	)	)	PUNCT
hassl-3115	289	10	aims	aim	VERB
hassl-3115	289	11	to	to	PART
hassl-3115	289	12	determine	determine	VERB
hassl-3115	289	13	how	how	SCONJ
hassl-3115	289	14	far	far	ADV
hassl-3115	289	15	the	the	DET
hassl-3115	289	16	ability	ability	NOUN
hassl-3115	289	17	of	of	ADP
hassl-3115	289	18	the	the	DET
hassl-3115	289	19	independent	independent	ADJ
hassl-3115	289	20	variable	variable	NOUN
hassl-3115	289	21	to	to	PART
hassl-3115	289	22	explain	explain	VERB
hassl-3115	289	23	the	the	DET
hassl-3115	289	24	dependent	dependent	ADJ
hassl-3115	289	25	variable	variable	NOUN
hassl-3115	289	26	.	.	PUNCT
hassl-3115	290	1	the	the	DET
hassl-3115	290	2	nagelkerke	nagelkerke	PROPN
hassl-3115	290	3	r	r	PROPN
hassl-3115	290	4	square	square	ADJ
hassl-3115	290	5	value	value	NOUN
hassl-3115	290	6	is	be	AUX
hassl-3115	290	7	between	between	ADP
hassl-3115	290	8	0	0	NUM
hassl-3115	290	9	and	and	CCONJ
hassl-3115	290	10	1	1	NUM
hassl-3115	290	11	.	.	X
hassl-3115	291	1	the	the	DET
hassl-3115	291	2	smaller	small	ADJ
hassl-3115	291	3	nagelkerke	nagelkerke	NOUN
hassl-3115	291	4	r	r	NOUN
hassl-3115	291	5	square	square	ADJ
hassl-3115	291	6	value	value	NOUN
hassl-3115	291	7	indicates	indicate	VERB
hassl-3115	291	8	that	that	SCONJ
hassl-3115	291	9	the	the	DET
hassl-3115	291	10	ability	ability	NOUN
hassl-3115	291	11	of	of	ADP
hassl-3115	291	12	the	the	DET
hassl-3115	291	13	independent	independent	ADJ
hassl-3115	291	14	variable	variable	NOUN
hassl-3115	291	15	to	to	PART
hassl-3115	291	16	explain	explain	VERB
hassl-3115	291	17	the	the	DET
hassl-3115	291	18	dependent	dependent	ADJ
hassl-3115	291	19	variable	variable	NOUN
hassl-3115	291	20	is	be	AUX
hassl-3115	291	21	very	very	ADV
hassl-3115	291	22	limited	limited	ADJ
hassl-3115	291	23	,	,	PUNCT
hassl-3115	291	24	while	while	SCONJ
hassl-3115	291	25	a	a	DET
hassl-3115	291	26	value	value	NOUN
hassl-3115	291	27	close	close	ADV
hassl-3115	291	28	to	to	ADP
hassl-3115	291	29	one	one	NUM
hassl-3115	291	30	means	mean	VERB
hassl-3115	291	31	that	that	SCONJ
hassl-3115	291	32	the	the	DET
hassl-3115	291	33	independent	independent	ADJ
hassl-3115	291	34	variable	variable	NOUN
hassl-3115	291	35	provides	provide	VERB
hassl-3115	291	36	almost	almost	ADV
hassl-3115	291	37	all	all	PRON
hassl-3115	291	38	of	of	ADP
hassl-3115	291	39	the	the	DET
hassl-3115	291	40	information	information	NOUN
hassl-3115	291	41	needed	need	VERB
hassl-3115	291	42	to	to	PART
hassl-3115	291	43	predict	predict	VERB
hassl-3115	291	44	the	the	DET
hassl-3115	291	45	variation	variation	NOUN
hassl-3115	291	46	of	of	ADP
hassl-3115	291	47	variance	variance	NOUN
hassl-3115	291	48	.	.	PUNCT
hassl-3115	292	1	table	table	NOUN
hassl-3115	292	2	5	5	NUM
hassl-3115	292	3	.	.	PUNCT
hassl-3115	292	4	model	model	NOUN
hassl-3115	292	5	summary	summary	NOUN
hassl-3115	292	6	.	.	PUNCT
hassl-3115	293	1	step	step	NOUN
hassl-3115	293	2	-2	-2	INTJ
hassl-3115	294	1	log	log	PROPN
hassl-3115	294	2	likelihood	likelihood	PROPN
hassl-3115	294	3	cox	cox	PROPN
hassl-3115	294	4	&	&	CCONJ
hassl-3115	294	5	snell	snell	PROPN
hassl-3115	294	6	r	r	PROPN
hassl-3115	294	7	square	square	PROPN
hassl-3115	294	8	nagelkerke	nagelkerke	PROPN
hassl-3115	294	9	r	r	NOUN
hassl-3115	294	10	square	square	NOUN
hassl-3115	294	11	1	1	NUM
hassl-3115	294	12	194.573a	194.573a	NUM
hassl-3115	294	13	0.054	0.054	NUM
hassl-3115	294	14	0.083	0.083	NUM
hassl-3115	294	15	note	note	NOUN
hassl-3115	294	16	:	:	PUNCT
hassl-3115	294	17	estimation	estimation	NOUN
hassl-3115	294	18	terminated	terminate	VERB
hassl-3115	294	19	at	at	ADP
hassl-3115	294	20	iteration	iteration	NOUN
hassl-3115	294	21	number	number	NOUN
hassl-3115	294	22	5	5	NUM
hassl-3115	294	23	because	because	SCONJ
hassl-3115	294	24	parameter	parameter	NOUN
hassl-3115	294	25	estimates	estimate	NOUN
hassl-3115	294	26	changed	change	VERB
hassl-3115	294	27	by	by	ADP
hassl-3115	294	28	less	less	ADJ
hassl-3115	294	29	than	than	ADP
hassl-3115	294	30	.001	.001	NUM
hassl-3115	294	31	based	base	VERB
hassl-3115	294	32	on	on	ADP
hassl-3115	294	33	the	the	DET
hassl-3115	294	34	table	table	NOUN
hassl-3115	294	35	5	5	NUM
hassl-3115	294	36	,	,	PUNCT
hassl-3115	294	37	it	it	PRON
hassl-3115	294	38	can	can	AUX
hassl-3115	294	39	be	be	AUX
hassl-3115	294	40	seen	see	VERB
hassl-3115	294	41	that	that	SCONJ
hassl-3115	294	42	the	the	DET
hassl-3115	294	43	nagelkerke	nagelkerke	NOUN
hassl-3115	294	44	r	r	PROPN
hassl-3115	294	45	square	square	ADJ
hassl-3115	294	46	value	value	NOUN
hassl-3115	294	47	is	be	AUX
hassl-3115	294	48	0.083	0.083	NUM
hassl-3115	294	49	.	.	PUNCT
hassl-3115	295	1	this	this	DET
hassl-3115	295	2	result	result	NOUN
hassl-3115	295	3	means	mean	VERB
hassl-3115	295	4	that	that	SCONJ
hassl-3115	295	5	the	the	DET
hassl-3115	295	6	ability	ability	NOUN
hassl-3115	295	7	of	of	ADP
hassl-3115	295	8	the	the	DET
hassl-3115	295	9	independent	independent	ADJ
hassl-3115	295	10	variable	variable	NOUN
hassl-3115	295	11	in	in	ADP
hassl-3115	295	12	explaining	explain	VERB
hassl-3115	295	13	the	the	DET
hassl-3115	295	14	dependent	dependent	ADJ
hassl-3115	295	15	variable	variable	NOUN
hassl-3115	295	16	is	be	AUX
hassl-3115	295	17	8.3	8.3	NUM
hassl-3115	295	18	%	%	NOUN
hassl-3115	295	19	,	,	PUNCT
hassl-3115	295	20	while	while	SCONJ
hassl-3115	295	21	the	the	DET
hassl-3115	295	22	remaining	remain	VERB
hassl-3115	295	23	91.7	91.7	NUM
hassl-3115	295	24	%	%	NOUN
hassl-3115	295	25	is	be	AUX
hassl-3115	295	26	explained	explain	VERB
hassl-3115	295	27	by	by	ADP
hassl-3115	295	28	other	other	ADJ
hassl-3115	295	29	factors	factor	NOUN
hassl-3115	295	30	outside	outside	ADP
hassl-3115	295	31	this	this	DET
hassl-3115	295	32	study	study	NOUN
hassl-3115	295	33	.	.	PUNCT
hassl-3115	296	1	4.4.2	4.4.2	X
hassl-3115	296	2	.	.	PUNCT
hassl-3115	296	3	partial	partial	ADJ
hassl-3115	296	4	test	test	NOUN
hassl-3115	296	5	(	(	PUNCT
hassl-3115	296	6	wald	wald	PROPN
hassl-3115	296	7	's	's	PART
hassl-3115	296	8	test	test	NOUN
hassl-3115	296	9	)	)	PUNCT
hassl-3115	296	10	partial	partial	ADJ
hassl-3115	296	11	test	test	NOUN
hassl-3115	296	12	or	or	CCONJ
hassl-3115	296	13	wald	wald	NOUN
hassl-3115	296	14	test	test	NOUN
hassl-3115	296	15	aims	aim	VERB
hassl-3115	296	16	to	to	PART
hassl-3115	296	17	determine	determine	VERB
hassl-3115	296	18	the	the	DET
hassl-3115	296	19	effect	effect	NOUN
hassl-3115	296	20	of	of	ADP
hassl-3115	296	21	each	each	DET
hassl-3115	296	22	independent	independent	ADJ
hassl-3115	296	23	variable	variable	NOUN
hassl-3115	296	24	on	on	ADP
hassl-3115	296	25	the	the	DET
hassl-3115	296	26	dependent	dependent	ADJ
hassl-3115	296	27	variable	variable	NOUN
hassl-3115	296	28	.	.	PUNCT
hassl-3115	297	1	provisions	provision	NOUN
hassl-3115	297	2	for	for	ADP
hassl-3115	297	3	acceptance	acceptance	NOUN
hassl-3115	297	4	or	or	CCONJ
hassl-3115	297	5	rejection	rejection	NOUN
hassl-3115	297	6	of	of	ADP
hassl-3115	297	7	the	the	DET
hassl-3115	297	8	hypothesis	hypothesis	NOUN
hassl-3115	297	9	are	be	AUX
hassl-3115	297	10	carried	carry	VERB
hassl-3115	297	11	out	out	ADP
hassl-3115	297	12	using	use	VERB
hassl-3115	297	13	a	a	DET
hassl-3115	297	14	probability	probability	NOUN
hassl-3115	297	15	value	value	NOUN
hassl-3115	297	16	approach	approach	NOUN
hassl-3115	297	17	,	,	PUNCT
hassl-3115	297	18	namely	namely	ADV
hassl-3115	297	19	comparing	compare	VERB
hassl-3115	297	20	the	the	DET
hassl-3115	297	21	probability	probability	NOUN
hassl-3115	297	22	value	value	NOUN
hassl-3115	297	23	(	(	PUNCT
hassl-3115	297	24	sig	sig	NOUN
hassl-3115	297	25	.	.	PUNCT
hassl-3115	297	26	)	)	PUNCT
hassl-3115	297	27	with	with	ADP
hassl-3115	297	28	a	a	DET
hassl-3115	297	29	significance	significance	NOUN
hassl-3115	297	30	level	level	NOUN
hassl-3115	297	31	(	(	PUNCT
hassl-3115	297	32	α	α	NOUN
hassl-3115	297	33	)	)	PUNCT
hassl-3115	297	34	where	where	SCONJ
hassl-3115	297	35	is	be	AUX
hassl-3115	297	36	used	use	VERB
hassl-3115	297	37	at	at	ADP
hassl-3115	297	38	5	5	NUM
hassl-3115	297	39	%	%	NOUN
hassl-3115	297	40	.	.	PUNCT
hassl-3115	298	1	if	if	SCONJ
hassl-3115	298	2	the	the	DET
hassl-3115	298	3	probability	probability	NOUN
hassl-3115	298	4	value	value	NOUN
hassl-3115	298	5	is	be	AUX
hassl-3115	298	6	less	less	ADJ
hassl-3115	298	7	than	than	ADP
hassl-3115	298	8	5	5	NUM
hassl-3115	298	9	%	%	NOUN
hassl-3115	298	10	or	or	CCONJ
hassl-3115	298	11	(	(	PUNCT
hassl-3115	298	12	sig	sig	NOUN
hassl-3115	298	13	.	.	PUNCT
hassl-3115	298	14	)	)	PUNCT
hassl-3115	299	1	<	<	X
hassl-3115	299	2	0.05	0.05	NUM
hassl-3115	299	3	,	,	PUNCT
hassl-3115	299	4	it	it	PRON
hassl-3115	299	5	indicates	indicate	VERB
hassl-3115	299	6	that	that	SCONJ
hassl-3115	299	7	the	the	DET
hassl-3115	299	8	hypothesis	hypothesis	NOUN
hassl-3115	299	9	is	be	AUX
hassl-3115	299	10	accepted	accept	VERB
hassl-3115	299	11	,	,	PUNCT
hassl-3115	299	12	meaning	mean	VERB
hassl-3115	299	13	that	that	SCONJ
hassl-3115	299	14	there	there	PRON
hassl-3115	299	15	is	be	VERB
hassl-3115	299	16	a	a	DET
hassl-3115	299	17	significant	significant	ADJ
hassl-3115	299	18	effect	effect	NOUN
hassl-3115	299	19	of	of	ADP
hassl-3115	299	20	the	the	DET
hassl-3115	299	21	independent	independent	ADJ
hassl-3115	299	22	variable	variable	NOUN
hassl-3115	299	23	on	on	ADP
hassl-3115	299	24	the	the	DET
hassl-3115	299	25	dependent	dependent	ADJ
hassl-3115	299	26	variable	variable	NOUN
hassl-3115	299	27	,	,	PUNCT
hassl-3115	299	28	whereas	whereas	SCONJ
hassl-3115	299	29	if	if	SCONJ
hassl-3115	299	30	the	the	DET
hassl-3115	299	31	probability	probability	NOUN
hassl-3115	299	32	value	value	NOUN
hassl-3115	299	33	is	be	AUX
hassl-3115	299	34	greater	great	ADJ
hassl-3115	299	35	than	than	ADP
hassl-3115	299	36	5	5	NUM
hassl-3115	299	37	%	%	NOUN
hassl-3115	299	38	or	or	CCONJ
hassl-3115	299	39	(	(	PUNCT
hassl-3115	299	40	sig	sig	NOUN
hassl-3115	299	41	.	.	PUNCT
hassl-3115	299	42	)	)	PUNCT
hassl-3115	299	43	0.05	0.05	NUM
hassl-3115	299	44	,	,	PUNCT
hassl-3115	299	45	it	it	PRON
hassl-3115	299	46	indicates	indicate	VERB
hassl-3115	299	47	that	that	SCONJ
hassl-3115	299	48	the	the	DET
hassl-3115	299	49	hypothesis	hypothesis	NOUN
hassl-3115	299	50	rejected	reject	VERB
hassl-3115	299	51	,	,	PUNCT
hassl-3115	299	52	which	which	PRON
hassl-3115	299	53	means	mean	VERB
hassl-3115	299	54	that	that	SCONJ
hassl-3115	299	55	there	there	PRON
hassl-3115	299	56	is	be	VERB
hassl-3115	299	57	no	no	DET
hassl-3115	299	58	significant	significant	ADJ
hassl-3115	299	59	effect	effect	NOUN
hassl-3115	299	60	of	of	ADP
hassl-3115	299	61	the	the	DET
hassl-3115	299	62	independent	independent	ADJ
hassl-3115	299	63	variable	variable	NOUN
hassl-3115	299	64	on	on	ADP
hassl-3115	299	65	the	the	DET
hassl-3115	299	66	dependent	dependent	ADJ
hassl-3115	299	67	variable	variable	NOUN
hassl-3115	299	68	.	.	PUNCT
hassl-3115	300	1	the	the	DET
hassl-3115	300	2	results	result	NOUN
hassl-3115	300	3	of	of	ADP
hassl-3115	300	4	the	the	DET
hassl-3115	300	5	wald	wald	NOUN
hassl-3115	300	6	test	test	NOUN
hassl-3115	300	7	can	can	AUX
hassl-3115	300	8	be	be	AUX
hassl-3115	300	9	seen	see	VERB
hassl-3115	300	10	in	in	ADP
hassl-3115	300	11	table	table	NOUN
hassl-3115	300	12	4	4	NUM
hassl-3115	300	13	.	.	PUNCT
hassl-3115	301	1	humanities	humanity	NOUN
hassl-3115	301	2	and	and	CCONJ
hassl-3115	301	3	social	social	ADJ
hassl-3115	301	4	sciences	science	NOUN
hassl-3115	301	5	letters	letter	NOUN
hassl-3115	301	6	,	,	PUNCT
hassl-3115	301	7	2022	2022	NUM
hassl-3115	301	8	,	,	PUNCT
hassl-3115	301	9	10(4	10(4	NUM
hassl-3115	301	10	):	):	PUNCT
hassl-3115	301	11	463	463	NUM
hassl-3115	301	12	-	-	SYM
hassl-3115	301	13	481	481	NUM
hassl-3115	301	14	474	474	NUM
hassl-3115	301	15	©	©	PROPN
hassl-3115	301	16	2022	2022	NUM
hassl-3115	301	17	conscientia	conscientia	PROPN
hassl-3115	301	18	beam	beam	PROPN
hassl-3115	301	19	.	.	PUNCT
hassl-3115	302	1	all	all	DET
hassl-3115	302	2	rights	right	NOUN
hassl-3115	302	3	reserved	reserve	VERB
hassl-3115	302	4	.	.	PUNCT
hassl-3115	303	1	•	•	NUM
hassl-3115	303	2	first	first	ADJ
hassl-3115	303	3	hypothesis	hypothesis	NOUN
hassl-3115	303	4	testing	test	VERB
hassl-3115	303	5	the	the	DET
hassl-3115	303	6	first	first	ADJ
hassl-3115	303	7	hypothesis	hypothesis	NOUN
hassl-3115	303	8	in	in	ADP
hassl-3115	303	9	this	this	DET
hassl-3115	303	10	study	study	NOUN
hassl-3115	303	11	states	state	VERB
hassl-3115	303	12	that	that	SCONJ
hassl-3115	303	13	audit	audit	NOUN
hassl-3115	303	14	tenure	tenure	NOUN
hassl-3115	303	15	has	have	VERB
hassl-3115	303	16	a	a	DET
hassl-3115	303	17	negative	negative	ADJ
hassl-3115	303	18	effect	effect	NOUN
hassl-3115	303	19	on	on	ADP
hassl-3115	303	20	audit	audit	NOUN
hassl-3115	303	21	quality	quality	NOUN
hassl-3115	303	22	.	.	PUNCT
hassl-3115	304	1	the	the	DET
hassl-3115	304	2	test	test	NOUN
hassl-3115	304	3	results	result	NOUN
hassl-3115	304	4	show	show	VERB
hassl-3115	304	5	that	that	SCONJ
hassl-3115	304	6	the	the	DET
hassl-3115	304	7	audit	audit	NOUN
hassl-3115	304	8	tenure	tenure	NOUN
hassl-3115	304	9	variable	variable	NOUN
hassl-3115	304	10	has	have	VERB
hassl-3115	304	11	a	a	DET
hassl-3115	304	12	positive	positive	ADJ
hassl-3115	304	13	regression	regression	NOUN
hassl-3115	304	14	coefficient	coefficient	NOUN
hassl-3115	304	15	of	of	ADP
hassl-3115	304	16	0.093	0.093	NUM
hassl-3115	304	17	,	,	PUNCT
hassl-3115	304	18	which	which	PRON
hassl-3115	304	19	means	mean	VERB
hassl-3115	304	20	that	that	SCONJ
hassl-3115	304	21	audit	audit	NOUN
hassl-3115	304	22	tenure	tenure	NOUN
hassl-3115	304	23	has	have	VERB
hassl-3115	304	24	a	a	DET
hassl-3115	304	25	positive	positive	ADJ
hassl-3115	304	26	effect	effect	NOUN
hassl-3115	304	27	on	on	ADP
hassl-3115	304	28	audit	audit	NOUN
hassl-3115	304	29	quality	quality	NOUN
hassl-3115	304	30	.	.	PUNCT
hassl-3115	305	1	the	the	DET
hassl-3115	305	2	significance	significance	NOUN
hassl-3115	305	3	value	value	NOUN
hassl-3115	305	4	is	be	AUX
hassl-3115	305	5	0.539	0.539	NUM
hassl-3115	305	6	,	,	PUNCT
hassl-3115	305	7	greater	great	ADJ
hassl-3115	305	8	than	than	ADP
hassl-3115	305	9	0.05	0.05	NUM
hassl-3115	305	10	,	,	PUNCT
hassl-3115	305	11	which	which	PRON
hassl-3115	305	12	means	mean	VERB
hassl-3115	305	13	that	that	SCONJ
hassl-3115	305	14	audit	audit	NOUN
hassl-3115	305	15	tenure	tenure	NOUN
hassl-3115	305	16	has	have	VERB
hassl-3115	305	17	no	no	DET
hassl-3115	305	18	significant	significant	ADJ
hassl-3115	305	19	effect	effect	NOUN
hassl-3115	305	20	on	on	ADP
hassl-3115	305	21	audit	audit	NOUN
hassl-3115	305	22	quality	quality	NOUN
hassl-3115	305	23	.	.	PUNCT
hassl-3115	306	1	based	base	VERB
hassl-3115	306	2	on	on	ADP
hassl-3115	306	3	this	this	PRON
hassl-3115	306	4	,	,	PUNCT
hassl-3115	306	5	it	it	PRON
hassl-3115	306	6	can	can	AUX
hassl-3115	306	7	be	be	AUX
hassl-3115	306	8	concluded	conclude	VERB
hassl-3115	306	9	that	that	SCONJ
hassl-3115	306	10	the	the	DET
hassl-3115	306	11	first	first	ADJ
hassl-3115	306	12	hypothesis	hypothesis	NOUN
hassl-3115	306	13	(	(	PUNCT
hassl-3115	306	14	h1	h1	PROPN
hassl-3115	306	15	)	)	PUNCT
hassl-3115	306	16	is	be	AUX
hassl-3115	306	17	not	not	PART
hassl-3115	306	18	supported	support	VERB
hassl-3115	306	19	.	.	PUNCT
hassl-3115	307	1	•	•	NUM
hassl-3115	307	2	second	second	ADJ
hassl-3115	307	3	hypothesis	hypothesis	NOUN
hassl-3115	307	4	testing	test	VERB
hassl-3115	307	5	the	the	DET
hassl-3115	307	6	second	second	ADJ
hassl-3115	307	7	hypothesis	hypothesis	NOUN
hassl-3115	307	8	in	in	ADP
hassl-3115	307	9	this	this	DET
hassl-3115	307	10	study	study	NOUN
hassl-3115	307	11	states	state	NOUN
hassl-3115	307	12	that	that	SCONJ
hassl-3115	307	13	time	time	NOUN
hassl-3115	307	14	budget	budget	NOUN
hassl-3115	307	15	pressure	pressure	NOUN
hassl-3115	307	16	has	have	VERB
hassl-3115	307	17	a	a	DET
hassl-3115	307	18	negative	negative	ADJ
hassl-3115	307	19	effect	effect	NOUN
hassl-3115	307	20	on	on	ADP
hassl-3115	307	21	audit	audit	NOUN
hassl-3115	307	22	quality	quality	NOUN
hassl-3115	307	23	.	.	PUNCT
hassl-3115	308	1	the	the	DET
hassl-3115	308	2	test	test	NOUN
hassl-3115	308	3	results	result	NOUN
hassl-3115	308	4	show	show	VERB
hassl-3115	308	5	that	that	SCONJ
hassl-3115	308	6	the	the	DET
hassl-3115	308	7	time	time	NOUN
hassl-3115	308	8	budget	budget	NOUN
hassl-3115	308	9	pressure	pressure	NOUN
hassl-3115	308	10	variable	variable	NOUN
hassl-3115	308	11	has	have	VERB
hassl-3115	308	12	a	a	DET
hassl-3115	308	13	positive	positive	ADJ
hassl-3115	308	14	regression	regression	NOUN
hassl-3115	308	15	coefficient	coefficient	NOUN
hassl-3115	308	16	of	of	ADP
hassl-3115	308	17	0.012	0.012	NUM
hassl-3115	308	18	,	,	PUNCT
hassl-3115	308	19	which	which	PRON
hassl-3115	308	20	means	mean	VERB
hassl-3115	308	21	that	that	SCONJ
hassl-3115	308	22	time	time	NOUN
hassl-3115	308	23	budget	budget	NOUN
hassl-3115	308	24	pressure	pressure	NOUN
hassl-3115	308	25	has	have	VERB
hassl-3115	308	26	a	a	DET
hassl-3115	308	27	positive	positive	ADJ
hassl-3115	308	28	effect	effect	NOUN
hassl-3115	308	29	on	on	ADP
hassl-3115	308	30	audit	audit	NOUN
hassl-3115	308	31	quality	quality	NOUN
hassl-3115	308	32	.	.	PUNCT
hassl-3115	309	1	the	the	DET
hassl-3115	309	2	significance	significance	NOUN
hassl-3115	309	3	value	value	NOUN
hassl-3115	309	4	is	be	AUX
hassl-3115	309	5	0.142	0.142	NUM
hassl-3115	309	6	,	,	PUNCT
hassl-3115	309	7	greater	great	ADJ
hassl-3115	309	8	than	than	ADP
hassl-3115	309	9	0.05	0.05	NUM
hassl-3115	309	10	,	,	PUNCT
hassl-3115	309	11	which	which	PRON
hassl-3115	309	12	means	mean	VERB
hassl-3115	309	13	that	that	SCONJ
hassl-3115	309	14	time	time	NOUN
hassl-3115	309	15	budget	budget	NOUN
hassl-3115	309	16	pressure	pressure	NOUN
hassl-3115	309	17	has	have	VERB
hassl-3115	309	18	no	no	DET
hassl-3115	309	19	significant	significant	ADJ
hassl-3115	309	20	effect	effect	NOUN
hassl-3115	309	21	on	on	ADP
hassl-3115	309	22	audit	audit	NOUN
hassl-3115	309	23	quality	quality	NOUN
hassl-3115	309	24	.	.	PUNCT
hassl-3115	310	1	based	base	VERB
hassl-3115	310	2	on	on	ADP
hassl-3115	310	3	this	this	PRON
hassl-3115	310	4	,	,	PUNCT
hassl-3115	310	5	it	it	PRON
hassl-3115	310	6	can	can	AUX
hassl-3115	310	7	be	be	AUX
hassl-3115	310	8	concluded	conclude	VERB
hassl-3115	310	9	that	that	SCONJ
hassl-3115	310	10	the	the	DET
hassl-3115	310	11	second	second	ADJ
hassl-3115	310	12	hypothesis	hypothesis	NOUN
hassl-3115	310	13	(	(	PUNCT
hassl-3115	310	14	h2	h2	NOUN
hassl-3115	310	15	)	)	PUNCT
hassl-3115	310	16	is	be	AUX
hassl-3115	310	17	not	not	PART
hassl-3115	310	18	supported	support	VERB
hassl-3115	310	19	.	.	PUNCT
hassl-3115	311	1	•	•	NUM
hassl-3115	311	2	third	third	ADJ
hassl-3115	311	3	hypothesis	hypothesis	NOUN
hassl-3115	311	4	testing	test	VERB
hassl-3115	311	5	the	the	DET
hassl-3115	311	6	third	third	ADJ
hassl-3115	311	7	hypothesis	hypothesis	NOUN
hassl-3115	311	8	in	in	ADP
hassl-3115	311	9	this	this	DET
hassl-3115	311	10	study	study	NOUN
hassl-3115	311	11	states	state	VERB
hassl-3115	311	12	that	that	SCONJ
hassl-3115	311	13	firm	firm	ADJ
hassl-3115	311	14	size	size	NOUN
hassl-3115	311	15	has	have	VERB
hassl-3115	311	16	a	a	DET
hassl-3115	311	17	positive	positive	ADJ
hassl-3115	311	18	effect	effect	NOUN
hassl-3115	311	19	on	on	ADP
hassl-3115	311	20	audit	audit	NOUN
hassl-3115	311	21	quality	quality	NOUN
hassl-3115	311	22	.	.	PUNCT
hassl-3115	312	1	the	the	DET
hassl-3115	312	2	test	test	NOUN
hassl-3115	312	3	results	result	NOUN
hassl-3115	312	4	show	show	VERB
hassl-3115	312	5	that	that	SCONJ
hassl-3115	312	6	the	the	DET
hassl-3115	312	7	firm	firm	ADJ
hassl-3115	312	8	size	size	NOUN
hassl-3115	312	9	variable	variable	NOUN
hassl-3115	312	10	has	have	VERB
hassl-3115	312	11	a	a	DET
hassl-3115	312	12	negative	negative	ADJ
hassl-3115	312	13	regression	regression	NOUN
hassl-3115	312	14	coefficient	coefficient	NOUN
hassl-3115	312	15	of	of	ADP
hassl-3115	312	16	0.262	0.262	NUM
hassl-3115	312	17	,	,	PUNCT
hassl-3115	312	18	which	which	PRON
hassl-3115	312	19	means	mean	VERB
hassl-3115	312	20	that	that	SCONJ
hassl-3115	312	21	firm	firm	ADJ
hassl-3115	312	22	size	size	NOUN
hassl-3115	312	23	has	have	VERB
hassl-3115	312	24	a	a	DET
hassl-3115	312	25	negative	negative	ADJ
hassl-3115	312	26	effect	effect	NOUN
hassl-3115	312	27	on	on	ADP
hassl-3115	312	28	audit	audit	NOUN
hassl-3115	312	29	quality	quality	NOUN
hassl-3115	312	30	.	.	PUNCT
hassl-3115	313	1	the	the	DET
hassl-3115	313	2	significance	significance	NOUN
hassl-3115	313	3	value	value	NOUN
hassl-3115	313	4	is	be	AUX
hassl-3115	313	5	0.044	0.044	NUM
hassl-3115	313	6	,	,	PUNCT
hassl-3115	313	7	smaller	small	ADJ
hassl-3115	313	8	than	than	ADP
hassl-3115	313	9	0.05	0.05	NUM
hassl-3115	313	10	,	,	PUNCT
hassl-3115	313	11	which	which	PRON
hassl-3115	313	12	means	mean	VERB
hassl-3115	313	13	that	that	SCONJ
hassl-3115	313	14	company	company	NOUN
hassl-3115	313	15	size	size	NOUN
hassl-3115	313	16	has	have	VERB
hassl-3115	313	17	a	a	DET
hassl-3115	313	18	significant	significant	ADJ
hassl-3115	313	19	effect	effect	NOUN
hassl-3115	313	20	on	on	ADP
hassl-3115	313	21	audit	audit	NOUN
hassl-3115	313	22	quality	quality	NOUN
hassl-3115	313	23	.	.	PUNCT
hassl-3115	314	1	based	base	VERB
hassl-3115	314	2	on	on	ADP
hassl-3115	314	3	this	this	PRON
hassl-3115	314	4	,	,	PUNCT
hassl-3115	314	5	it	it	PRON
hassl-3115	314	6	can	can	AUX
hassl-3115	314	7	be	be	AUX
hassl-3115	314	8	concluded	conclude	VERB
hassl-3115	314	9	that	that	SCONJ
hassl-3115	314	10	the	the	DET
hassl-3115	314	11	third	third	ADJ
hassl-3115	314	12	hypothesis	hypothesis	NOUN
hassl-3115	314	13	(	(	PUNCT
hassl-3115	314	14	h3	h3	NOUN
hassl-3115	314	15	)	)	PUNCT
hassl-3115	314	16	is	be	AUX
hassl-3115	314	17	not	not	PART
hassl-3115	314	18	supported	support	VERB
hassl-3115	314	19	.	.	PUNCT
hassl-3115	315	1	•	•	NUM
hassl-3115	315	2	fourth	fourth	ADJ
hassl-3115	315	3	hypothesis	hypothesis	NOUN
hassl-3115	315	4	testing	test	VERB
hassl-3115	315	5	the	the	DET
hassl-3115	315	6	fourth	fourth	ADJ
hassl-3115	315	7	hypothesis	hypothesis	NOUN
hassl-3115	315	8	in	in	ADP
hassl-3115	315	9	this	this	DET
hassl-3115	315	10	study	study	NOUN
hassl-3115	315	11	states	state	VERB
hassl-3115	315	12	that	that	SCONJ
hassl-3115	315	13	auditor	auditor	NOUN
hassl-3115	315	14	specialization	specialization	NOUN
hassl-3115	315	15	has	have	VERB
hassl-3115	315	16	a	a	DET
hassl-3115	315	17	positive	positive	ADJ
hassl-3115	315	18	effect	effect	NOUN
hassl-3115	315	19	on	on	ADP
hassl-3115	315	20	audit	audit	NOUN
hassl-3115	315	21	quality	quality	NOUN
hassl-3115	315	22	.	.	PUNCT
hassl-3115	316	1	the	the	DET
hassl-3115	316	2	test	test	NOUN
hassl-3115	316	3	results	result	NOUN
hassl-3115	316	4	show	show	VERB
hassl-3115	316	5	that	that	SCONJ
hassl-3115	316	6	the	the	DET
hassl-3115	316	7	auditor	auditor	NOUN
hassl-3115	316	8	's	's	PART
hassl-3115	316	9	specialization	specialization	NOUN
hassl-3115	316	10	variable	variable	NOUN
hassl-3115	316	11	has	have	VERB
hassl-3115	316	12	a	a	DET
hassl-3115	316	13	positive	positive	ADJ
hassl-3115	316	14	regression	regression	NOUN
hassl-3115	316	15	coefficient	coefficient	NOUN
hassl-3115	316	16	of	of	ADP
hassl-3115	316	17	0.915	0.915	NUM
hassl-3115	316	18	,	,	PUNCT
hassl-3115	316	19	which	which	PRON
hassl-3115	316	20	means	mean	VERB
hassl-3115	316	21	that	that	SCONJ
hassl-3115	316	22	auditor	auditor	NOUN
hassl-3115	316	23	specialization	specialization	NOUN
hassl-3115	316	24	has	have	VERB
hassl-3115	316	25	a	a	DET
hassl-3115	316	26	positive	positive	ADJ
hassl-3115	316	27	effect	effect	NOUN
hassl-3115	316	28	on	on	ADP
hassl-3115	316	29	audit	audit	NOUN
hassl-3115	316	30	quality	quality	NOUN
hassl-3115	316	31	.	.	PUNCT
hassl-3115	317	1	the	the	DET
hassl-3115	317	2	significance	significance	NOUN
hassl-3115	317	3	value	value	NOUN
hassl-3115	317	4	is	be	AUX
hassl-3115	317	5	0.041	0.041	NUM
hassl-3115	317	6	,	,	PUNCT
hassl-3115	317	7	smaller	small	ADJ
hassl-3115	317	8	than	than	ADP
hassl-3115	317	9	0.05	0.05	NUM
hassl-3115	317	10	,	,	PUNCT
hassl-3115	317	11	which	which	PRON
hassl-3115	317	12	means	mean	VERB
hassl-3115	317	13	that	that	SCONJ
hassl-3115	317	14	auditor	auditor	NOUN
hassl-3115	317	15	specialization	specialization	NOUN
hassl-3115	317	16	has	have	VERB
hassl-3115	317	17	a	a	DET
hassl-3115	317	18	significant	significant	ADJ
hassl-3115	317	19	effect	effect	NOUN
hassl-3115	317	20	on	on	ADP
hassl-3115	317	21	audit	audit	NOUN
hassl-3115	317	22	quality	quality	NOUN
hassl-3115	317	23	.	.	PUNCT
hassl-3115	318	1	based	base	VERB
hassl-3115	318	2	on	on	ADP
hassl-3115	318	3	this	this	PRON
hassl-3115	318	4	,	,	PUNCT
hassl-3115	318	5	it	it	PRON
hassl-3115	318	6	can	can	AUX
hassl-3115	318	7	be	be	AUX
hassl-3115	318	8	concluded	conclude	VERB
hassl-3115	318	9	that	that	SCONJ
hassl-3115	318	10	the	the	DET
hassl-3115	318	11	fourth	fourth	ADJ
hassl-3115	318	12	hypothesis	hypothesis	NOUN
hassl-3115	318	13	(	(	PUNCT
hassl-3115	318	14	h4	h4	PROPN
hassl-3115	318	15	)	)	PUNCT
hassl-3115	318	16	is	be	AUX
hassl-3115	318	17	supported	support	VERB
hassl-3115	318	18	.	.	PUNCT
hassl-3115	319	1	5	5	X
hassl-3115	319	2	.	.	X
hassl-3115	319	3	discussion	discussion	NOUN
hassl-3115	319	4	the	the	DET
hassl-3115	319	5	results	result	NOUN
hassl-3115	319	6	of	of	ADP
hassl-3115	319	7	testing	test	VERB
hassl-3115	319	8	the	the	DET
hassl-3115	319	9	first	first	ADJ
hassl-3115	319	10	hypothesis	hypothesis	NOUN
hassl-3115	319	11	show	show	VERB
hassl-3115	319	12	that	that	SCONJ
hassl-3115	319	13	audit	audit	NOUN
hassl-3115	319	14	tenure	tenure	NOUN
hassl-3115	319	15	does	do	AUX
hassl-3115	319	16	not	not	PART
hassl-3115	319	17	have	have	VERB
hassl-3115	319	18	a	a	DET
hassl-3115	319	19	significant	significant	ADJ
hassl-3115	319	20	impact	impact	NOUN
hassl-3115	319	21	on	on	ADP
hassl-3115	319	22	audit	audit	NOUN
hassl-3115	319	23	quality	quality	NOUN
hassl-3115	319	24	.	.	PUNCT
hassl-3115	320	1	this	this	PRON
hassl-3115	320	2	means	mean	VERB
hassl-3115	320	3	that	that	SCONJ
hassl-3115	320	4	the	the	DET
hassl-3115	320	5	length	length	NOUN
hassl-3115	320	6	of	of	ADP
hassl-3115	320	7	the	the	DET
hassl-3115	320	8	engagement	engagement	NOUN
hassl-3115	320	9	period	period	NOUN
hassl-3115	320	10	between	between	ADP
hassl-3115	320	11	the	the	DET
hassl-3115	320	12	auditor	auditor	NOUN
hassl-3115	320	13	and	and	CCONJ
hassl-3115	320	14	the	the	DET
hassl-3115	320	15	client	client	NOUN
hassl-3115	320	16	is	be	AUX
hassl-3115	320	17	not	not	PART
hassl-3115	320	18	something	something	PRON
hassl-3115	320	19	that	that	PRON
hassl-3115	320	20	can	can	AUX
hassl-3115	320	21	be	be	AUX
hassl-3115	320	22	used	use	VERB
hassl-3115	320	23	as	as	ADP
hassl-3115	320	24	a	a	DET
hassl-3115	320	25	reference	reference	NOUN
hassl-3115	320	26	that	that	SCONJ
hassl-3115	320	27	the	the	DET
hassl-3115	320	28	audit	audit	NOUN
hassl-3115	320	29	results	result	NOUN
hassl-3115	320	30	will	will	AUX
hassl-3115	320	31	be	be	AUX
hassl-3115	320	32	of	of	ADP
hassl-3115	320	33	high	high	ADJ
hassl-3115	320	34	quality	quality	NOUN
hassl-3115	320	35	.	.	PUNCT
hassl-3115	321	1	on	on	ADP
hassl-3115	321	2	the	the	DET
hassl-3115	321	3	one	one	NUM
hassl-3115	321	4	hand	hand	NOUN
hassl-3115	321	5	,	,	PUNCT
hassl-3115	321	6	the	the	DET
hassl-3115	321	7	relationship	relationship	NOUN
hassl-3115	321	8	that	that	PRON
hassl-3115	321	9	exists	exist	VERB
hassl-3115	321	10	in	in	ADP
hassl-3115	321	11	a	a	DET
hassl-3115	321	12	short	short	ADJ
hassl-3115	321	13	time	time	NOUN
hassl-3115	321	14	can	can	AUX
hassl-3115	321	15	make	make	VERB
hassl-3115	321	16	it	it	PRON
hassl-3115	321	17	difficult	difficult	ADJ
hassl-3115	321	18	for	for	SCONJ
hassl-3115	321	19	the	the	DET
hassl-3115	321	20	auditor	auditor	NOUN
hassl-3115	321	21	to	to	PART
hassl-3115	321	22	explore	explore	VERB
hassl-3115	321	23	the	the	DET
hassl-3115	321	24	client	client	NOUN
hassl-3115	321	25	's	's	PART
hassl-3115	321	26	complex	complex	ADJ
hassl-3115	321	27	business	business	NOUN
hassl-3115	321	28	industry	industry	NOUN
hassl-3115	321	29	,	,	PUNCT
hassl-3115	321	30	thereby	thereby	ADV
hassl-3115	321	31	reducing	reduce	VERB
hassl-3115	321	32	the	the	DET
hassl-3115	321	33	auditor	auditor	NOUN
hassl-3115	321	34	's	's	PART
hassl-3115	321	35	opportunity	opportunity	NOUN
hassl-3115	321	36	to	to	PART
hassl-3115	321	37	better	well	ADV
hassl-3115	321	38	evaluate	evaluate	VERB
hassl-3115	321	39	information	information	NOUN
hassl-3115	321	40	so	so	SCONJ
hassl-3115	321	41	that	that	SCONJ
hassl-3115	321	42	the	the	DET
hassl-3115	321	43	auditor	auditor	NOUN
hassl-3115	321	44	produces	produce	VERB
hassl-3115	321	45	poor	poor	ADJ
hassl-3115	321	46	audit	audit	NOUN
hassl-3115	321	47	quality	quality	NOUN
hassl-3115	321	48	(	(	PUNCT
hassl-3115	321	49	junaidi	junaidi	NOUN
hassl-3115	321	50	,	,	PUNCT
hassl-3115	321	51	miharjo	miharjo	NOUN
hassl-3115	321	52	,	,	PUNCT
hassl-3115	321	53	&	&	CCONJ
hassl-3115	321	54	hartadi	hartadi	NOUN
hassl-3115	321	55	,	,	PUNCT
hassl-3115	321	56	2012	2012	NUM
hassl-3115	321	57	)	)	PUNCT
hassl-3115	321	58	.	.	PUNCT
hassl-3115	322	1	on	on	ADP
hassl-3115	322	2	the	the	DET
hassl-3115	322	3	other	other	ADJ
hassl-3115	322	4	hand	hand	NOUN
hassl-3115	322	5	,	,	PUNCT
hassl-3115	322	6	long	long	ADJ
hassl-3115	322	7	ties	tie	NOUN
hassl-3115	322	8	should	should	AUX
hassl-3115	322	9	be	be	AUX
hassl-3115	322	10	able	able	ADJ
hassl-3115	322	11	to	to	PART
hassl-3115	322	12	build	build	VERB
hassl-3115	322	13	an	an	DET
hassl-3115	322	14	auditor	auditor	NOUN
hassl-3115	322	15	's	's	PART
hassl-3115	322	16	specific	specific	ADJ
hassl-3115	322	17	understanding	understanding	NOUN
hassl-3115	322	18	of	of	ADP
hassl-3115	322	19	the	the	DET
hassl-3115	322	20	condition	condition	NOUN
hassl-3115	322	21	of	of	ADP
hassl-3115	322	22	the	the	DET
hassl-3115	322	23	client	client	NOUN
hassl-3115	322	24	's	's	PART
hassl-3115	322	25	company	company	NOUN
hassl-3115	322	26	so	so	SCONJ
hassl-3115	322	27	that	that	SCONJ
hassl-3115	322	28	he	he	PRON
hassl-3115	322	29	knows	know	VERB
hassl-3115	322	30	if	if	SCONJ
hassl-3115	322	31	there	there	PRON
hassl-3115	322	32	are	be	VERB
hassl-3115	322	33	indications	indication	NOUN
hassl-3115	322	34	of	of	ADP
hassl-3115	322	35	manipulation	manipulation	NOUN
hassl-3115	322	36	of	of	ADP
hassl-3115	322	37	financial	financial	ADJ
hassl-3115	322	38	statements	statement	NOUN
hassl-3115	322	39	by	by	ADP
hassl-3115	322	40	the	the	DET
hassl-3115	322	41	client	client	NOUN
hassl-3115	322	42	.	.	PUNCT
hassl-3115	323	1	however	however	ADV
hassl-3115	323	2	,	,	PUNCT
hassl-3115	323	3	the	the	DET
hassl-3115	323	4	long	long	ADJ
hassl-3115	323	5	relationship	relationship	NOUN
hassl-3115	323	6	can	can	AUX
hassl-3115	323	7	also	also	ADV
hassl-3115	323	8	make	make	VERB
hassl-3115	323	9	the	the	DET
hassl-3115	323	10	auditor	auditor	NOUN
hassl-3115	323	11	place	place	VERB
hassl-3115	323	12	too	too	ADV
hassl-3115	323	13	deep	deep	ADJ
hassl-3115	323	14	trust	trust	NOUN
hassl-3115	323	15	in	in	ADP
hassl-3115	323	16	the	the	DET
hassl-3115	323	17	client	client	NOUN
hassl-3115	323	18	so	so	SCONJ
hassl-3115	323	19	that	that	SCONJ
hassl-3115	323	20	the	the	DET
hassl-3115	323	21	auditor	auditor	NOUN
hassl-3115	323	22	does	do	AUX
hassl-3115	323	23	not	not	PART
hassl-3115	323	24	update	update	VERB
hassl-3115	323	25	the	the	DET
hassl-3115	323	26	audit	audit	NOUN
hassl-3115	323	27	procedure	procedure	NOUN
hassl-3115	323	28	strategy	strategy	NOUN
hassl-3115	323	29	in	in	ADP
hassl-3115	323	30	his	his	PRON
hassl-3115	323	31	assignment	assignment	NOUN
hassl-3115	323	32	.	.	PUNCT
hassl-3115	324	1	in	in	ADP
hassl-3115	324	2	addition	addition	NOUN
hassl-3115	324	3	,	,	PUNCT
hassl-3115	324	4	the	the	DET
hassl-3115	324	5	independence	independence	NOUN
hassl-3115	324	6	and	and	CCONJ
hassl-3115	324	7	objectivity	objectivity	NOUN
hassl-3115	324	8	of	of	ADP
hassl-3115	324	9	the	the	DET
hassl-3115	324	10	auditors	auditor	NOUN
hassl-3115	324	11	are	be	AUX
hassl-3115	324	12	doubted	doubt	VERB
hassl-3115	324	13	because	because	SCONJ
hassl-3115	324	14	of	of	ADP
hassl-3115	324	15	the	the	DET
hassl-3115	324	16	close	close	ADJ
hassl-3115	324	17	relationship	relationship	NOUN
hassl-3115	324	18	between	between	ADP
hassl-3115	324	19	the	the	DET
hassl-3115	324	20	two	two	NUM
hassl-3115	324	21	parties	party	NOUN
hassl-3115	324	22	.	.	PUNCT
hassl-3115	325	1	however	however	ADV
hassl-3115	325	2	,	,	PUNCT
hassl-3115	325	3	the	the	DET
hassl-3115	325	4	results	result	NOUN
hassl-3115	325	5	of	of	ADP
hassl-3115	325	6	this	this	DET
hassl-3115	325	7	study	study	NOUN
hassl-3115	325	8	prove	prove	VERB
hassl-3115	325	9	that	that	SCONJ
hassl-3115	325	10	the	the	DET
hassl-3115	325	11	length	length	NOUN
hassl-3115	325	12	or	or	CCONJ
hassl-3115	325	13	shortness	shortness	NOUN
hassl-3115	325	14	of	of	ADP
hassl-3115	325	15	an	an	DET
hassl-3115	325	16	engagement	engagement	NOUN
hassl-3115	325	17	will	will	AUX
hassl-3115	325	18	not	not	PART
hassl-3115	325	19	affect	affect	VERB
hassl-3115	325	20	the	the	DET
hassl-3115	325	21	auditor	auditor	NOUN
hassl-3115	325	22	's	's	PART
hassl-3115	325	23	performance	performance	NOUN
hassl-3115	325	24	in	in	ADP
hassl-3115	325	25	carrying	carry	VERB
hassl-3115	325	26	out	out	ADP
hassl-3115	325	27	his	his	PRON
hassl-3115	325	28	audit	audit	NOUN
hassl-3115	325	29	assignments	assignment	NOUN
hassl-3115	325	30	.	.	PUNCT
hassl-3115	326	1	if	if	SCONJ
hassl-3115	326	2	the	the	DET
hassl-3115	326	3	auditor	auditor	NOUN
hassl-3115	326	4	carries	carry	VERB
hassl-3115	326	5	out	out	ADP
hassl-3115	326	6	the	the	DET
hassl-3115	326	7	assignment	assignment	NOUN
hassl-3115	326	8	professionally	professionally	ADV
hassl-3115	326	9	,	,	PUNCT
hassl-3115	326	10	the	the	DET
hassl-3115	326	11	audit	audit	NOUN
hassl-3115	326	12	results	result	NOUN
hassl-3115	326	13	will	will	AUX
hassl-3115	326	14	remain	remain	VERB
hassl-3115	326	15	of	of	ADP
hassl-3115	326	16	high	high	ADJ
hassl-3115	326	17	quality	quality	NOUN
hassl-3115	326	18	.	.	PUNCT
hassl-3115	327	1	furthermore	furthermore	ADV
hassl-3115	327	2	,	,	PUNCT
hassl-3115	327	3	based	base	VERB
hassl-3115	327	4	on	on	ADP
hassl-3115	327	5	the	the	DET
hassl-3115	327	6	decree	decree	NOUN
hassl-3115	327	7	of	of	ADP
hassl-3115	327	8	the	the	DET
hassl-3115	327	9	minister	minister	NOUN
hassl-3115	327	10	of	of	ADP
hassl-3115	327	11	finance	finance	PROPN
hassl-3115	327	12	no	no	NOUN
hassl-3115	327	13	.	.	PROPN
hassl-3115	327	14	17	17	NUM
hassl-3115	327	15	in	in	ADP
hassl-3115	327	16	2008	2008	NUM
hassl-3115	327	17	regarding	regard	VERB
hassl-3115	327	18	public	public	ADJ
hassl-3115	327	19	accountant	accountant	NOUN
hassl-3115	327	20	services	service	NOUN
hassl-3115	327	21	,	,	PUNCT
hassl-3115	327	22	it	it	PRON
hassl-3115	327	23	is	be	AUX
hassl-3115	327	24	known	know	VERB
hassl-3115	327	25	that	that	SCONJ
hassl-3115	327	26	the	the	DET
hassl-3115	327	27	longest	long	ADJ
hassl-3115	327	28	audit	audit	NOUN
hassl-3115	327	29	firm	firm	NOUN
hassl-3115	327	30	conducts	conduct	VERB
hassl-3115	327	31	an	an	DET
hassl-3115	327	32	engagement	engagement	NOUN
hassl-3115	327	33	for	for	ADP
hassl-3115	327	34	6	6	NUM
hassl-3115	327	35	years	year	NOUN
hassl-3115	327	36	and	and	CCONJ
hassl-3115	327	37	for	for	ADP
hassl-3115	327	38	public	public	ADJ
hassl-3115	327	39	accountants	accountant	NOUN
hassl-3115	327	40	only	only	ADV
hassl-3115	327	41	for	for	ADP
hassl-3115	327	42	3	3	NUM
hassl-3115	327	43	years	year	NOUN
hassl-3115	327	44	can	can	AUX
hassl-3115	327	45	prove	prove	VERB
hassl-3115	327	46	that	that	SCONJ
hassl-3115	327	47	there	there	PRON
hassl-3115	327	48	is	be	VERB
hassl-3115	327	49	no	no	DET
hassl-3115	327	50	reason	reason	NOUN
hassl-3115	327	51	,	,	PUNCT
hassl-3115	327	52	whether	whether	SCONJ
hassl-3115	327	53	long	long	ADJ
hassl-3115	327	54	or	or	CCONJ
hassl-3115	327	55	short	short	ADJ
hassl-3115	327	56	,	,	PUNCT
hassl-3115	327	57	the	the	DET
hassl-3115	327	58	age	age	NOUN
hassl-3115	327	59	of	of	ADP
hassl-3115	327	60	the	the	DET
hassl-3115	327	61	engagement	engagement	NOUN
hassl-3115	327	62	will	will	AUX
hassl-3115	327	63	affect	affect	VERB
hassl-3115	327	64	the	the	DET
hassl-3115	327	65	quality	quality	NOUN
hassl-3115	327	66	of	of	ADP
hassl-3115	327	67	the	the	DET
hassl-3115	327	68	audit	audit	NOUN
hassl-3115	327	69	conducted	conduct	VERB
hassl-3115	327	70	.	.	PUNCT
hassl-3115	328	1	in	in	ADP
hassl-3115	328	2	this	this	DET
hassl-3115	328	3	case	case	NOUN
hassl-3115	328	4	,	,	PUNCT
hassl-3115	328	5	a	a	DET
hassl-3115	328	6	public	public	ADJ
hassl-3115	328	7	humanities	humanity	NOUN
hassl-3115	328	8	and	and	CCONJ
hassl-3115	328	9	social	social	ADJ
hassl-3115	328	10	sciences	science	NOUN
hassl-3115	328	11	letters	letter	NOUN
hassl-3115	328	12	,	,	PUNCT
hassl-3115	328	13	2022	2022	NUM
hassl-3115	328	14	,	,	PUNCT
hassl-3115	328	15	10(4	10(4	NUM
hassl-3115	328	16	):	):	PUNCT
hassl-3115	328	17	463	463	NUM
hassl-3115	328	18	-	-	SYM
hassl-3115	328	19	481	481	NUM
hassl-3115	328	20	475	475	NUM
hassl-3115	328	21	©	©	PROPN
hassl-3115	328	22	2022	2022	NUM
hassl-3115	328	23	conscientia	conscientia	PROPN
hassl-3115	328	24	beam	beam	PROPN
hassl-3115	328	25	.	.	PUNCT
hassl-3115	329	1	all	all	DET
hassl-3115	329	2	rights	right	NOUN
hassl-3115	329	3	reserved	reserve	VERB
hassl-3115	329	4	.	.	PUNCT
hassl-3115	330	1	accountant	accountant	NOUN
hassl-3115	330	2	will	will	AUX
hassl-3115	330	3	still	still	ADV
hassl-3115	330	4	carry	carry	VERB
hassl-3115	330	5	out	out	ADP
hassl-3115	330	6	professional	professional	ADJ
hassl-3115	330	7	audits	audits	NOUN
hassl-3115	330	8	because	because	SCONJ
hassl-3115	330	9	tenure	tenure	NOUN
hassl-3115	330	10	audits	audits	NOUN
hassl-3115	330	11	have	have	AUX
hassl-3115	330	12	been	be	AUX
hassl-3115	330	13	regulated	regulate	VERB
hassl-3115	330	14	by	by	ADP
hassl-3115	330	15	the	the	DET
hassl-3115	330	16	competent	competent	ADJ
hassl-3115	330	17	authority	authority	NOUN
hassl-3115	330	18	.	.	PUNCT
hassl-3115	331	1	therefore	therefore	ADV
hassl-3115	331	2	,	,	PUNCT
hassl-3115	331	3	audit	audit	NOUN
hassl-3115	331	4	tenure	tenure	NOUN
hassl-3115	331	5	can	can	AUX
hassl-3115	331	6	not	not	PART
hassl-3115	331	7	be	be	AUX
hassl-3115	331	8	used	use	VERB
hassl-3115	331	9	as	as	ADP
hassl-3115	331	10	a	a	DET
hassl-3115	331	11	measure	measure	NOUN
hassl-3115	331	12	of	of	ADP
hassl-3115	331	13	audit	audit	NOUN
hassl-3115	331	14	quality	quality	NOUN
hassl-3115	331	15	.	.	PUNCT
hassl-3115	332	1	the	the	DET
hassl-3115	332	2	results	result	NOUN
hassl-3115	332	3	of	of	ADP
hassl-3115	332	4	this	this	DET
hassl-3115	332	5	study	study	NOUN
hassl-3115	332	6	are	be	AUX
hassl-3115	332	7	in	in	ADP
hassl-3115	332	8	line	line	NOUN
hassl-3115	332	9	with	with	ADP
hassl-3115	332	10	research	research	NOUN
hassl-3115	332	11	conducted	conduct	VERB
hassl-3115	332	12	by	by	ADP
hassl-3115	332	13	adeniyi	adeniyi	ADV
hassl-3115	332	14	and	and	CCONJ
hassl-3115	332	15	mieseigha	mieseigha	PROPN
hassl-3115	332	16	(	(	PUNCT
hassl-3115	332	17	2013	2013	NUM
hassl-3115	332	18	)	)	PUNCT
hassl-3115	332	19	;	;	PUNCT
hassl-3115	332	20	rahmina	rahmina	PROPN
hassl-3115	332	21	and	and	CCONJ
hassl-3115	332	22	agoes	agoe	NOUN
hassl-3115	332	23	(	(	PUNCT
hassl-3115	332	24	2014	2014	NUM
hassl-3115	332	25	)	)	PUNCT
hassl-3115	332	26	;	;	PUNCT
hassl-3115	332	27	muliawan	muliawan	NOUN
hassl-3115	332	28	and	and	CCONJ
hassl-3115	332	29	sujana	sujana	PROPN
hassl-3115	332	30	(	(	PUNCT
hassl-3115	332	31	2017	2017	NUM
hassl-3115	332	32	)	)	PUNCT
hassl-3115	332	33	;	;	PUNCT
hassl-3115	333	1	khasani	khasani	NOUN
hassl-3115	333	2	,	,	PUNCT
hassl-3115	333	3	amilin	amilin	PROPN
hassl-3115	333	4	,	,	PUNCT
hassl-3115	333	5	and	and	CCONJ
hassl-3115	333	6	anwar	anwar	PROPN
hassl-3115	333	7	(	(	PUNCT
hassl-3115	333	8	2018	2018	NUM
hassl-3115	333	9	)	)	PUNCT
hassl-3115	333	10	;	;	PUNCT
hassl-3115	333	11	santoso	santoso	NOUN
hassl-3115	333	12	and	and	CCONJ
hassl-3115	333	13	achmad	achmad	NOUN
hassl-3115	333	14	(	(	PUNCT
hassl-3115	333	15	2019	2019	NUM
hassl-3115	333	16	)	)	PUNCT
hassl-3115	333	17	;	;	PUNCT
hassl-3115	333	18	yolanda	yolanda	PROPN
hassl-3115	333	19	,	,	PUNCT
hassl-3115	333	20	arza	arza	PROPN
hassl-3115	333	21	,	,	PUNCT
hassl-3115	333	22	and	and	CCONJ
hassl-3115	333	23	halmawati	halmawati	NOUN
hassl-3115	333	24	(	(	PUNCT
hassl-3115	333	25	2019	2019	NUM
hassl-3115	333	26	)	)	PUNCT
hassl-3115	333	27	;	;	PUNCT
hassl-3115	333	28	blandon	blandon	PROPN
hassl-3115	333	29	,	,	PUNCT
hassl-3115	333	30	bosch	bosch	PROPN
hassl-3115	333	31	,	,	PUNCT
hassl-3115	333	32	and	and	CCONJ
hassl-3115	333	33	ravenda	ravenda	NOUN
hassl-3115	333	34	(	(	PUNCT
hassl-3115	333	35	2020	2020	NUM
hassl-3115	333	36	):	):	PUNCT
hassl-3115	333	37	siregar	siregar	NOUN
hassl-3115	333	38	and	and	CCONJ
hassl-3115	333	39	agustini	agustini	NOUN
hassl-3115	333	40	(	(	PUNCT
hassl-3115	333	41	2020	2020	NUM
hassl-3115	333	42	)	)	PUNCT
hassl-3115	333	43	;	;	PUNCT
hassl-3115	333	44	martani	martani	NOUN
hassl-3115	333	45	,	,	PUNCT
hassl-3115	333	46	rahmah	rahmah	PROPN
hassl-3115	333	47	,	,	PUNCT
hassl-3115	333	48	fitriany	fitriany	ADJ
hassl-3115	333	49	,	,	PUNCT
hassl-3115	333	50	anggraita	anggraita	PROPN
hassl-3115	333	51	,	,	PUNCT
hassl-3115	333	52	and	and	CCONJ
hassl-3115	333	53	yang	yang	PROPN
hassl-3115	333	54	(	(	PUNCT
hassl-3115	333	55	2021	2021	NUM
hassl-3115	333	56	)	)	PUNCT
hassl-3115	333	57	and	and	CCONJ
hassl-3115	333	58	effendi	effendi	VERB
hassl-3115	333	59	and	and	CCONJ
hassl-3115	333	60	ulhaq	ulhaq	PROPN
hassl-3115	333	61	(	(	PUNCT
hassl-3115	333	62	2021	2021	NUM
hassl-3115	333	63	)	)	PUNCT
hassl-3115	333	64	who	who	PRON
hassl-3115	333	65	expressed	express	VERB
hassl-3115	333	66	a	a	DET
hassl-3115	333	67	similar	similar	ADJ
hassl-3115	333	68	opinion	opinion	NOUN
hassl-3115	333	69	.	.	PUNCT
hassl-3115	334	1	the	the	DET
hassl-3115	334	2	results	result	NOUN
hassl-3115	334	3	of	of	ADP
hassl-3115	334	4	the	the	DET
hassl-3115	334	5	second	second	ADJ
hassl-3115	334	6	hypothesis	hypothesis	NOUN
hassl-3115	334	7	testing	testing	NOUN
hassl-3115	334	8	show	show	VERB
hassl-3115	334	9	that	that	SCONJ
hassl-3115	334	10	time	time	NOUN
hassl-3115	334	11	budget	budget	NOUN
hassl-3115	334	12	pressure	pressure	NOUN
hassl-3115	334	13	also	also	ADV
hassl-3115	334	14	does	do	AUX
hassl-3115	334	15	not	not	PART
hassl-3115	334	16	have	have	VERB
hassl-3115	334	17	an	an	DET
hassl-3115	334	18	impact	impact	NOUN
hassl-3115	334	19	on	on	ADP
hassl-3115	334	20	the	the	DET
hassl-3115	334	21	quality	quality	NOUN
hassl-3115	334	22	of	of	ADP
hassl-3115	334	23	audit	audit	NOUN
hassl-3115	334	24	results	result	NOUN
hassl-3115	334	25	.	.	PUNCT
hassl-3115	335	1	although	although	SCONJ
hassl-3115	335	2	our	our	PRON
hassl-3115	335	3	expectations	expectation	NOUN
hassl-3115	335	4	are	be	AUX
hassl-3115	335	5	in	in	ADP
hassl-3115	335	6	line	line	NOUN
hassl-3115	335	7	with	with	ADP
hassl-3115	335	8	several	several	ADJ
hassl-3115	335	9	previous	previous	ADJ
hassl-3115	335	10	studies	study	NOUN
hassl-3115	335	11	that	that	PRON
hassl-3115	335	12	time	time	NOUN
hassl-3115	335	13	budget	budget	NOUN
hassl-3115	335	14	pressure	pressure	NOUN
hassl-3115	335	15	can	can	AUX
hassl-3115	335	16	influence	influence	VERB
hassl-3115	335	17	auditors	auditor	NOUN
hassl-3115	335	18	to	to	PART
hassl-3115	335	19	perform	perform	VERB
hassl-3115	335	20	dysfunctions	dysfunction	NOUN
hassl-3115	335	21	that	that	PRON
hassl-3115	335	22	can	can	AUX
hassl-3115	335	23	affect	affect	VERB
hassl-3115	335	24	audit	audit	NOUN
hassl-3115	335	25	quality	quality	NOUN
hassl-3115	335	26	,	,	PUNCT
hassl-3115	335	27	the	the	DET
hassl-3115	335	28	results	result	NOUN
hassl-3115	335	29	of	of	ADP
hassl-3115	335	30	this	this	DET
hassl-3115	335	31	study	study	NOUN
hassl-3115	335	32	prove	prove	VERB
hassl-3115	335	33	that	that	SCONJ
hassl-3115	335	34	the	the	DET
hassl-3115	335	35	length	length	NOUN
hassl-3115	335	36	of	of	ADP
hassl-3115	335	37	time	time	NOUN
hassl-3115	335	38	budgeted	budget	VERB
hassl-3115	335	39	for	for	ADP
hassl-3115	335	40	auditors	auditor	NOUN
hassl-3115	335	41	to	to	PART
hassl-3115	335	42	complete	complete	VERB
hassl-3115	335	43	their	their	PRON
hassl-3115	335	44	duties	duty	NOUN
hassl-3115	335	45	is	be	AUX
hassl-3115	335	46	not	not	PART
hassl-3115	335	47	a	a	DET
hassl-3115	335	48	benchmark	benchmark	NOUN
hassl-3115	335	49	that	that	PRON
hassl-3115	335	50	the	the	DET
hassl-3115	335	51	resulting	result	VERB
hassl-3115	335	52	audit	audit	NOUN
hassl-3115	335	53	will	will	AUX
hassl-3115	335	54	be	be	AUX
hassl-3115	335	55	of	of	ADP
hassl-3115	335	56	high	high	ADJ
hassl-3115	335	57	quality	quality	NOUN
hassl-3115	335	58	.	.	PUNCT
hassl-3115	336	1	time	time	NOUN
hassl-3115	336	2	budget	budget	NOUN
hassl-3115	336	3	pressure	pressure	NOUN
hassl-3115	336	4	is	be	AUX
hassl-3115	336	5	a	a	DET
hassl-3115	336	6	form	form	NOUN
hassl-3115	336	7	of	of	ADP
hassl-3115	336	8	pressure	pressure	NOUN
hassl-3115	336	9	that	that	PRON
hassl-3115	336	10	arises	arise	VERB
hassl-3115	336	11	as	as	ADP
hassl-3115	336	12	a	a	DET
hassl-3115	336	13	result	result	NOUN
hassl-3115	336	14	of	of	ADP
hassl-3115	336	15	the	the	DET
hassl-3115	336	16	time	time	NOUN
hassl-3115	336	17	restrictions	restriction	NOUN
hassl-3115	336	18	given	give	VERB
hassl-3115	336	19	to	to	ADP
hassl-3115	336	20	the	the	DET
hassl-3115	336	21	auditor	auditor	NOUN
hassl-3115	336	22	in	in	ADP
hassl-3115	336	23	carrying	carry	VERB
hassl-3115	336	24	out	out	ADP
hassl-3115	336	25	his	his	PRON
hassl-3115	336	26	audit	audit	NOUN
hassl-3115	336	27	assignments	assignment	NOUN
hassl-3115	336	28	.	.	PUNCT
hassl-3115	337	1	time	time	NOUN
hassl-3115	337	2	budget	budget	NOUN
hassl-3115	337	3	pressure	pressure	NOUN
hassl-3115	337	4	given	give	VERB
hassl-3115	337	5	to	to	ADP
hassl-3115	337	6	professional	professional	ADJ
hassl-3115	337	7	and	and	CCONJ
hassl-3115	337	8	experienced	experienced	ADJ
hassl-3115	337	9	auditors	auditor	NOUN
hassl-3115	337	10	should	should	AUX
hassl-3115	337	11	not	not	PART
hassl-3115	337	12	affect	affect	VERB
hassl-3115	337	13	the	the	DET
hassl-3115	337	14	quality	quality	NOUN
hassl-3115	337	15	of	of	ADP
hassl-3115	337	16	audit	audit	NOUN
hassl-3115	337	17	results	result	NOUN
hassl-3115	337	18	.	.	PUNCT
hassl-3115	338	1	the	the	DET
hassl-3115	338	2	existence	existence	NOUN
hassl-3115	338	3	of	of	ADP
hassl-3115	338	4	a	a	DET
hassl-3115	338	5	limited	limited	ADJ
hassl-3115	338	6	time	time	NOUN
hassl-3115	338	7	budget	budget	NOUN
hassl-3115	338	8	is	be	AUX
hassl-3115	338	9	to	to	PART
hassl-3115	338	10	motivate	motivate	VERB
hassl-3115	338	11	the	the	DET
hassl-3115	338	12	auditor	auditor	NOUN
hassl-3115	338	13	to	to	PART
hassl-3115	338	14	work	work	VERB
hassl-3115	338	15	effectively	effectively	ADV
hassl-3115	338	16	and	and	CCONJ
hassl-3115	338	17	efficiently	efficiently	ADV
hassl-3115	338	18	based	base	VERB
hassl-3115	338	19	on	on	ADP
hassl-3115	338	20	the	the	DET
hassl-3115	338	21	scope	scope	NOUN
hassl-3115	338	22	of	of	ADP
hassl-3115	338	23	work	work	NOUN
hassl-3115	338	24	that	that	PRON
hassl-3115	338	25	has	have	AUX
hassl-3115	338	26	been	be	AUX
hassl-3115	338	27	agreed	agree	VERB
hassl-3115	338	28	between	between	ADP
hassl-3115	338	29	the	the	DET
hassl-3115	338	30	auditor	auditor	NOUN
hassl-3115	338	31	and	and	CCONJ
hassl-3115	338	32	the	the	DET
hassl-3115	338	33	client	client	NOUN
hassl-3115	338	34	.	.	PUNCT
hassl-3115	339	1	despite	despite	SCONJ
hassl-3115	339	2	being	be	AUX
hassl-3115	339	3	under	under	ADP
hassl-3115	339	4	pressure	pressure	NOUN
hassl-3115	339	5	,	,	PUNCT
hassl-3115	339	6	the	the	DET
hassl-3115	339	7	auditor	auditor	NOUN
hassl-3115	339	8	must	must	AUX
hassl-3115	339	9	maintain	maintain	VERB
hassl-3115	339	10	a	a	DET
hassl-3115	339	11	high	high	ADJ
hassl-3115	339	12	audit	audit	NOUN
hassl-3115	339	13	quality	quality	NOUN
hassl-3115	339	14	by	by	ADP
hassl-3115	339	15	carrying	carry	VERB
hassl-3115	339	16	out	out	ADP
hassl-3115	339	17	his	his	PRON
hassl-3115	339	18	work	work	NOUN
hassl-3115	339	19	in	in	ADP
hassl-3115	339	20	accordance	accordance	NOUN
hassl-3115	339	21	with	with	ADP
hassl-3115	339	22	applicable	applicable	ADJ
hassl-3115	339	23	standards	standard	NOUN
hassl-3115	339	24	.	.	PUNCT
hassl-3115	340	1	moreover	moreover	ADV
hassl-3115	340	2	,	,	PUNCT
hassl-3115	340	3	the	the	DET
hassl-3115	340	4	advancement	advancement	NOUN
hassl-3115	340	5	of	of	ADP
hassl-3115	340	6	audit	audit	NOUN
hassl-3115	340	7	technology	technology	NOUN
hassl-3115	340	8	with	with	ADP
hassl-3115	340	9	the	the	DET
hassl-3115	340	10	development	development	NOUN
hassl-3115	340	11	of	of	ADP
hassl-3115	340	12	computer	computer	NOUN
hassl-3115	340	13	assisted	assist	VERB
hassl-3115	340	14	auditing	auditing	NOUN
hassl-3115	340	15	techniques	technique	NOUN
hassl-3115	340	16	(	(	PUNCT
hassl-3115	340	17	caats	caat	NOUN
hassl-3115	340	18	)	)	PUNCT
hassl-3115	340	19	,	,	PUNCT
hassl-3115	340	20	which	which	PRON
hassl-3115	340	21	is	be	AUX
hassl-3115	340	22	the	the	DET
hassl-3115	340	23	use	use	NOUN
hassl-3115	340	24	of	of	ADP
hassl-3115	340	25	a	a	DET
hassl-3115	340	26	computer	computer	NOUN
hassl-3115	340	27	software	software	NOUN
hassl-3115	340	28	program	program	NOUN
hassl-3115	340	29	to	to	PART
hassl-3115	340	30	carry	carry	VERB
hassl-3115	340	31	out	out	ADP
hassl-3115	340	32	the	the	DET
hassl-3115	340	33	audit	audit	NOUN
hassl-3115	340	34	function	function	NOUN
hassl-3115	340	35	so	so	SCONJ
hassl-3115	340	36	as	as	SCONJ
hassl-3115	340	37	to	to	PART
hassl-3115	340	38	simplify	simplify	VERB
hassl-3115	340	39	the	the	DET
hassl-3115	340	40	audit	audit	NOUN
hassl-3115	340	41	process	process	NOUN
hassl-3115	340	42	,	,	PUNCT
hassl-3115	340	43	can	can	AUX
hassl-3115	340	44	make	make	VERB
hassl-3115	340	45	it	it	PRON
hassl-3115	340	46	easier	easy	ADJ
hassl-3115	340	47	for	for	SCONJ
hassl-3115	340	48	auditors	auditor	NOUN
hassl-3115	340	49	to	to	PART
hassl-3115	340	50	analyze	analyze	VERB
hassl-3115	340	51	audit	audit	NOUN
hassl-3115	340	52	data	datum	NOUN
hassl-3115	340	53	and	and	CCONJ
hassl-3115	340	54	increase	increase	VERB
hassl-3115	340	55	efficiency	efficiency	NOUN
hassl-3115	340	56	and	and	CCONJ
hassl-3115	340	57	effectiveness	effectiveness	NOUN
hassl-3115	340	58	of	of	ADP
hassl-3115	340	59	time	time	NOUN
hassl-3115	340	60	,	,	PUNCT
hassl-3115	340	61	cost	cost	NOUN
hassl-3115	340	62	,	,	PUNCT
hassl-3115	340	63	and	and	CCONJ
hassl-3115	340	64	human	human	ADJ
hassl-3115	340	65	resources	resource	NOUN
hassl-3115	340	66	.	.	PUNCT
hassl-3115	341	1	this	this	DET
hassl-3115	341	2	audit	audit	NOUN
hassl-3115	341	3	technique	technique	NOUN
hassl-3115	341	4	leads	lead	VERB
hassl-3115	341	5	to	to	ADP
hassl-3115	341	6	the	the	DET
hassl-3115	341	7	use	use	NOUN
hassl-3115	341	8	of	of	ADP
hassl-3115	341	9	software	software	NOUN
hassl-3115	341	10	,	,	PUNCT
hassl-3115	341	11	where	where	SCONJ
hassl-3115	341	12	the	the	DET
hassl-3115	341	13	software	software	NOUN
hassl-3115	341	14	is	be	AUX
hassl-3115	341	15	grouped	group	VERB
hassl-3115	341	16	into	into	ADP
hassl-3115	341	17	two	two	NUM
hassl-3115	341	18	,	,	PUNCT
hassl-3115	341	19	namely	namely	ADV
hassl-3115	341	20	generalized	generalized	ADJ
hassl-3115	341	21	audit	audit	NOUN
hassl-3115	341	22	software	software	NOUN
hassl-3115	341	23	(	(	PUNCT
hassl-3115	341	24	gas	gas	NOUN
hassl-3115	341	25	)	)	PUNCT
hassl-3115	341	26	and	and	CCONJ
hassl-3115	341	27	specialized	specialized	ADJ
hassl-3115	341	28	audit	audit	NOUN
hassl-3115	341	29	software	software	NOUN
hassl-3115	341	30	(	(	PUNCT
hassl-3115	341	31	sas	sas	PROPN
hassl-3115	341	32	)	)	PUNCT
hassl-3115	341	33	which	which	PRON
hassl-3115	341	34	are	be	AUX
hassl-3115	341	35	currently	currently	ADV
hassl-3115	341	36	widely	widely	ADV
hassl-3115	341	37	available	available	ADJ
hassl-3115	341	38	in	in	ADP
hassl-3115	341	39	the	the	DET
hassl-3115	341	40	market	market	NOUN
hassl-3115	341	41	and	and	CCONJ
hassl-3115	341	42	are	be	AUX
hassl-3115	341	43	used	use	VERB
hassl-3115	341	44	by	by	ADP
hassl-3115	341	45	auditors	auditor	NOUN
hassl-3115	341	46	in	in	ADP
hassl-3115	341	47	searching	search	VERB
hassl-3115	341	48	for	for	ADP
hassl-3115	341	49	transactions	transaction	NOUN
hassl-3115	341	50	from	from	ADP
hassl-3115	341	51	thousands	thousand	NOUN
hassl-3115	341	52	of	of	ADP
hassl-3115	341	53	transactions	transaction	NOUN
hassl-3115	341	54	according	accord	VERB
hassl-3115	341	55	to	to	ADP
hassl-3115	341	56	the	the	DET
hassl-3115	341	57	criteria	criterion	NOUN
hassl-3115	341	58	required	require	VERB
hassl-3115	341	59	.	.	PUNCT
hassl-3115	342	1	with	with	ADP
hassl-3115	342	2	this	this	DET
hassl-3115	342	3	audit	audit	NOUN
hassl-3115	342	4	technology	technology	NOUN
hassl-3115	342	5	,	,	PUNCT
hassl-3115	342	6	auditors	auditor	NOUN
hassl-3115	342	7	can	can	AUX
hassl-3115	342	8	produce	produce	VERB
hassl-3115	342	9	highquality	highquality	NOUN
hassl-3115	342	10	audits	audits	NOUN
hassl-3115	342	11	in	in	ADP
hassl-3115	342	12	a	a	DET
hassl-3115	342	13	faster	fast	ADJ
hassl-3115	342	14	time	time	NOUN
hassl-3115	342	15	span	span	NOUN
hassl-3115	342	16	even	even	ADV
hassl-3115	342	17	though	though	SCONJ
hassl-3115	342	18	they	they	PRON
hassl-3115	342	19	are	be	AUX
hassl-3115	342	20	limited	limit	VERB
hassl-3115	342	21	not	not	PART
hassl-3115	342	22	only	only	ADV
hassl-3115	342	23	by	by	ADP
hassl-3115	342	24	time	time	NOUN
hassl-3115	342	25	but	but	CCONJ
hassl-3115	342	26	also	also	ADV
hassl-3115	342	27	by	by	ADP
hassl-3115	342	28	place	place	NOUN
hassl-3115	342	29	.	.	PUNCT
hassl-3115	343	1	so	so	ADV
hassl-3115	343	2	that	that	SCONJ
hassl-3115	343	3	the	the	DET
hassl-3115	343	4	use	use	NOUN
hassl-3115	343	5	of	of	ADP
hassl-3115	343	6	technology	technology	NOUN
hassl-3115	343	7	in	in	ADP
hassl-3115	343	8	carrying	carry	VERB
hassl-3115	343	9	out	out	ADP
hassl-3115	343	10	the	the	DET
hassl-3115	343	11	auditor	auditor	NOUN
hassl-3115	343	12	's	's	PART
hassl-3115	343	13	audit	audit	NOUN
hassl-3115	343	14	task	task	NOUN
hassl-3115	343	15	can	can	AUX
hassl-3115	343	16	take	take	VERB
hassl-3115	343	17	many	many	ADJ
hassl-3115	343	18	benefits	benefit	NOUN
hassl-3115	343	19	(	(	PUNCT
hassl-3115	343	20	lugli	lugli	NOUN
hassl-3115	343	21	&	&	CCONJ
hassl-3115	343	22	bertacchini	bertacchini	NOUN
hassl-3115	343	23	,	,	PUNCT
hassl-3115	343	24	2022	2022	NUM
hassl-3115	343	25	)	)	PUNCT
hassl-3115	343	26	.	.	PUNCT
hassl-3115	344	1	therefore	therefore	ADV
hassl-3115	344	2	,	,	PUNCT
hassl-3115	344	3	time	time	NOUN
hassl-3115	344	4	budget	budget	NOUN
hassl-3115	344	5	pressure	pressure	NOUN
hassl-3115	344	6	can	can	AUX
hassl-3115	344	7	not	not	PART
hassl-3115	344	8	be	be	AUX
hassl-3115	344	9	used	use	VERB
hassl-3115	344	10	as	as	ADP
hassl-3115	344	11	a	a	DET
hassl-3115	344	12	measure	measure	NOUN
hassl-3115	344	13	of	of	ADP
hassl-3115	344	14	audit	audit	NOUN
hassl-3115	344	15	quality	quality	NOUN
hassl-3115	344	16	.	.	PUNCT
hassl-3115	345	1	the	the	DET
hassl-3115	345	2	results	result	NOUN
hassl-3115	345	3	of	of	ADP
hassl-3115	345	4	this	this	DET
hassl-3115	345	5	study	study	NOUN
hassl-3115	345	6	are	be	AUX
hassl-3115	345	7	in	in	ADP
hassl-3115	345	8	line	line	NOUN
hassl-3115	345	9	with	with	ADP
hassl-3115	345	10	research	research	NOUN
hassl-3115	345	11	conducted	conduct	VERB
hassl-3115	345	12	by	by	ADP
hassl-3115	345	13	oklivia	oklivia	NOUN
hassl-3115	345	14	and	and	CCONJ
hassl-3115	345	15	marlinah	marlinah	PROPN
hassl-3115	345	16	(	(	PUNCT
hassl-3115	345	17	2014	2014	NUM
hassl-3115	345	18	)	)	PUNCT
hassl-3115	345	19	;	;	PUNCT
hassl-3115	345	20	zam	zam	PROPN
hassl-3115	345	21	and	and	CCONJ
hassl-3115	345	22	rahayu	rahayu	PROPN
hassl-3115	345	23	(	(	PUNCT
hassl-3115	345	24	2015	2015	NUM
hassl-3115	345	25	)	)	PUNCT
hassl-3115	345	26	;	;	PUNCT
hassl-3115	345	27	saputra	saputra	PROPN
hassl-3115	345	28	,	,	PUNCT
hassl-3115	345	29	susan	susan	PROPN
hassl-3115	345	30	,	,	PUNCT
hassl-3115	345	31	and	and	CCONJ
hassl-3115	345	32	nurbaiti	nurbaiti	PROPN
hassl-3115	345	33	(	(	PUNCT
hassl-3115	345	34	2016	2016	NUM
hassl-3115	345	35	)	)	PUNCT
hassl-3115	345	36	;	;	PUNCT
hassl-3115	345	37	svanberg	svanberg	PROPN
hassl-3115	345	38	and	and	CCONJ
hassl-3115	345	39	öhman	öhman	NOUN
hassl-3115	345	40	(	(	PUNCT
hassl-3115	345	41	2016	2016	NUM
hassl-3115	345	42	)	)	PUNCT
hassl-3115	345	43	;	;	PUNCT
hassl-3115	345	44	tresnawaty	tresnawaty	NOUN
hassl-3115	345	45	and	and	CCONJ
hassl-3115	345	46	kurniansyah	kurniansyah	NOUN
hassl-3115	345	47	(	(	PUNCT
hassl-3115	345	48	2018	2018	NUM
hassl-3115	345	49	)	)	PUNCT
hassl-3115	345	50	and	and	CCONJ
hassl-3115	345	51	pinto	pinto	NOUN
hassl-3115	345	52	,	,	PUNCT
hassl-3115	345	53	rosidi	rosidi	ADJ
hassl-3115	345	54	,	,	PUNCT
hassl-3115	345	55	and	and	CCONJ
hassl-3115	345	56	baridwan	baridwan	NOUN
hassl-3115	345	57	(	(	PUNCT
hassl-3115	345	58	2020	2020	NUM
hassl-3115	345	59	)	)	PUNCT
hassl-3115	345	60	who	who	PRON
hassl-3115	345	61	expressed	express	VERB
hassl-3115	345	62	a	a	DET
hassl-3115	345	63	similar	similar	ADJ
hassl-3115	345	64	opinion	opinion	NOUN
hassl-3115	345	65	.	.	PUNCT
hassl-3115	346	1	the	the	DET
hassl-3115	346	2	results	result	NOUN
hassl-3115	346	3	of	of	ADP
hassl-3115	346	4	testing	test	VERB
hassl-3115	346	5	the	the	DET
hassl-3115	346	6	third	third	ADJ
hassl-3115	346	7	hypothesis	hypothesis	NOUN
hassl-3115	346	8	indicate	indicate	VERB
hassl-3115	346	9	that	that	SCONJ
hassl-3115	346	10	the	the	DET
hassl-3115	346	11	size	size	NOUN
hassl-3115	346	12	of	of	ADP
hassl-3115	346	13	the	the	DET
hassl-3115	346	14	company	company	NOUN
hassl-3115	346	15	has	have	VERB
hassl-3115	346	16	a	a	DET
hassl-3115	346	17	negative	negative	ADJ
hassl-3115	346	18	effect	effect	NOUN
hassl-3115	346	19	on	on	ADP
hassl-3115	346	20	the	the	DET
hassl-3115	346	21	quality	quality	NOUN
hassl-3115	346	22	of	of	ADP
hassl-3115	346	23	the	the	DET
hassl-3115	346	24	resulting	result	VERB
hassl-3115	346	25	audit	audit	NOUN
hassl-3115	346	26	.	.	PUNCT
hassl-3115	347	1	in	in	ADP
hassl-3115	347	2	our	our	PRON
hassl-3115	347	3	hypothesis	hypothesis	NOUN
hassl-3115	347	4	it	it	PRON
hassl-3115	347	5	is	be	AUX
hassl-3115	347	6	stated	state	VERB
hassl-3115	347	7	that	that	SCONJ
hassl-3115	347	8	the	the	PRON
hassl-3115	347	9	larger	large	ADJ
hassl-3115	347	10	the	the	DET
hassl-3115	347	11	audited	audited	ADJ
hassl-3115	347	12	company	company	NOUN
hassl-3115	347	13	,	,	PUNCT
hassl-3115	347	14	the	the	PRON
hassl-3115	347	15	higher	high	ADJ
hassl-3115	347	16	the	the	DET
hassl-3115	347	17	quality	quality	NOUN
hassl-3115	347	18	of	of	ADP
hassl-3115	347	19	the	the	DET
hassl-3115	347	20	audit	audit	NOUN
hassl-3115	347	21	results	result	NOUN
hassl-3115	347	22	.	.	PUNCT
hassl-3115	348	1	this	this	PRON
hassl-3115	348	2	is	be	AUX
hassl-3115	348	3	because	because	SCONJ
hassl-3115	348	4	large	large	ADJ
hassl-3115	348	5	companies	company	NOUN
hassl-3115	348	6	tend	tend	VERB
hassl-3115	348	7	to	to	PART
hassl-3115	348	8	have	have	VERB
hassl-3115	348	9	better	well	ADJ
hassl-3115	348	10	internal	internal	ADJ
hassl-3115	348	11	controls	control	NOUN
hassl-3115	348	12	which	which	PRON
hassl-3115	348	13	result	result	VERB
hassl-3115	348	14	in	in	ADP
hassl-3115	348	15	better	well	ADJ
hassl-3115	348	16	operational	operational	ADJ
hassl-3115	348	17	management	management	NOUN
hassl-3115	348	18	so	so	SCONJ
hassl-3115	348	19	that	that	SCONJ
hassl-3115	348	20	in	in	ADP
hassl-3115	348	21	conducting	conduct	VERB
hassl-3115	348	22	audits	audit	NOUN
hassl-3115	348	23	,	,	PUNCT
hassl-3115	348	24	auditors	auditor	NOUN
hassl-3115	348	25	can	can	AUX
hassl-3115	348	26	collect	collect	VERB
hassl-3115	348	27	more	more	ADV
hassl-3115	348	28	reliable	reliable	ADJ
hassl-3115	348	29	audit	audit	NOUN
hassl-3115	348	30	evidence	evidence	NOUN
hassl-3115	348	31	augustine	augustine	PROPN
hassl-3115	348	32	,	,	PUNCT
hassl-3115	348	33	chijioke	chijioke	PROPN
hassl-3115	348	34	,	,	PUNCT
hassl-3115	348	35	sadiq	sadiq	PROPN
hassl-3115	348	36	,	,	PUNCT
hassl-3115	348	37	and	and	CCONJ
hassl-3115	348	38	francis	francis	PROPN
hassl-3115	348	39	(	(	PUNCT
hassl-3115	348	40	2013	2013	NUM
hassl-3115	348	41	)	)	PUNCT
hassl-3115	348	42	and	and	CCONJ
hassl-3115	348	43	ngo	ngo	PROPN
hassl-3115	348	44	,	,	PUNCT
hassl-3115	348	45	luu	luu	PROPN
hassl-3115	348	46	,	,	PUNCT
hassl-3115	348	47	and	and	CCONJ
hassl-3115	348	48	truong	truong	PROPN
hassl-3115	348	49	(	(	PUNCT
hassl-3115	348	50	2021	2021	NUM
hassl-3115	348	51	)	)	PUNCT
hassl-3115	348	52	.	.	PUNCT
hassl-3115	349	1	however	however	ADV
hassl-3115	349	2	,	,	PUNCT
hassl-3115	349	3	this	this	DET
hassl-3115	349	4	study	study	NOUN
hassl-3115	349	5	proves	prove	VERB
hassl-3115	349	6	otherwise	otherwise	ADV
hassl-3115	349	7	.	.	PUNCT
hassl-3115	350	1	this	this	PRON
hassl-3115	350	2	happens	happen	VERB
hassl-3115	350	3	because	because	SCONJ
hassl-3115	350	4	companies	company	NOUN
hassl-3115	350	5	with	with	ADP
hassl-3115	350	6	a	a	DET
hassl-3115	350	7	larger	large	ADJ
hassl-3115	350	8	scale	scale	NOUN
hassl-3115	350	9	have	have	VERB
hassl-3115	350	10	more	more	ADJ
hassl-3115	350	11	flexibility	flexibility	NOUN
hassl-3115	350	12	to	to	PART
hassl-3115	350	13	manipulate	manipulate	VERB
hassl-3115	350	14	financial	financial	ADJ
hassl-3115	350	15	statements	statement	NOUN
hassl-3115	350	16	,	,	PUNCT
hassl-3115	350	17	for	for	ADP
hassl-3115	350	18	example	example	NOUN
hassl-3115	350	19	by	by	ADP
hassl-3115	350	20	increasing	increase	VERB
hassl-3115	350	21	profits	profit	NOUN
hassl-3115	350	22	fictitiously	fictitiously	ADV
hassl-3115	350	23	.	.	PUNCT
hassl-3115	351	1	this	this	PRON
hassl-3115	351	2	can	can	AUX
hassl-3115	351	3	happen	happen	VERB
hassl-3115	351	4	because	because	SCONJ
hassl-3115	351	5	the	the	DET
hassl-3115	351	6	company	company	NOUN
hassl-3115	351	7	's	's	PART
hassl-3115	351	8	business	business	NOUN
hassl-3115	351	9	and	and	CCONJ
hassl-3115	351	10	operations	operation	NOUN
hassl-3115	351	11	are	be	AUX
hassl-3115	351	12	very	very	ADV
hassl-3115	351	13	complex	complex	ADJ
hassl-3115	351	14	so	so	SCONJ
hassl-3115	351	15	that	that	SCONJ
hassl-3115	351	16	users	user	NOUN
hassl-3115	351	17	of	of	ADP
hassl-3115	351	18	financial	financial	ADJ
hassl-3115	351	19	statements	statement	NOUN
hassl-3115	351	20	are	be	AUX
hassl-3115	351	21	more	more	ADV
hassl-3115	351	22	difficult	difficult	ADJ
hassl-3115	351	23	to	to	PART
hassl-3115	351	24	spot	spot	VERB
hassl-3115	351	25	the	the	DET
hassl-3115	351	26	fraud	fraud	NOUN
hassl-3115	351	27	(	(	PUNCT
hassl-3115	351	28	lobo	lobo	PROPN
hassl-3115	351	29	&	&	CCONJ
hassl-3115	351	30	zhou	zhou	PROPN
hassl-3115	351	31	,	,	PUNCT
hassl-3115	351	32	2006	2006	NUM
hassl-3115	351	33	)	)	PUNCT
hassl-3115	351	34	.	.	PUNCT
hassl-3115	352	1	the	the	DET
hassl-3115	352	2	more	more	ADV
hassl-3115	352	3	complex	complex	ADJ
hassl-3115	352	4	the	the	DET
hassl-3115	352	5	company	company	NOUN
hassl-3115	352	6	's	's	PART
hassl-3115	352	7	business	business	NOUN
hassl-3115	352	8	operations	operation	NOUN
hassl-3115	352	9	,	,	PUNCT
hassl-3115	352	10	the	the	DET
hassl-3115	352	11	less	less	ADJ
hassl-3115	352	12	opportunity	opportunity	NOUN
hassl-3115	352	13	for	for	SCONJ
hassl-3115	352	14	auditors	auditor	NOUN
hassl-3115	352	15	to	to	PART
hassl-3115	352	16	find	find	VERB
hassl-3115	352	17	errors	error	NOUN
hassl-3115	352	18	or	or	CCONJ
hassl-3115	352	19	earnings	earning	NOUN
hassl-3115	352	20	management	management	NOUN
hassl-3115	352	21	actions	action	NOUN
hassl-3115	352	22	carried	carry	VERB
hassl-3115	352	23	out	out	ADP
hassl-3115	352	24	by	by	ADP
hassl-3115	352	25	company	company	NOUN
hassl-3115	352	26	management	management	NOUN
hassl-3115	352	27	and	and	CCONJ
hassl-3115	352	28	this	this	PRON
hassl-3115	352	29	will	will	AUX
hassl-3115	352	30	result	result	VERB
hassl-3115	352	31	in	in	ADP
hassl-3115	352	32	reduced	reduced	ADJ
hassl-3115	352	33	audit	audit	NOUN
hassl-3115	352	34	quality	quality	NOUN
hassl-3115	352	35	(	(	PUNCT
hassl-3115	352	36	handoyo	handoyo	PROPN
hassl-3115	352	37	&	&	CCONJ
hassl-3115	352	38	agustianingrum	agustianingrum	NOUN
hassl-3115	352	39	,	,	PUNCT
hassl-3115	352	40	2017	2017	NUM
hassl-3115	352	41	)	)	PUNCT
hassl-3115	352	42	.	.	PUNCT
hassl-3115	353	1	this	this	PRON
hassl-3115	353	2	has	have	AUX
hassl-3115	353	3	happened	happen	VERB
hassl-3115	353	4	to	to	ADP
hassl-3115	353	5	one	one	NUM
hassl-3115	353	6	of	of	ADP
hassl-3115	353	7	the	the	DET
hassl-3115	353	8	largest	large	ADJ
hassl-3115	353	9	banks	bank	NOUN
hassl-3115	353	10	in	in	ADP
hassl-3115	353	11	indonesia	indonesia	PROPN
hassl-3115	353	12	where	where	SCONJ
hassl-3115	353	13	the	the	DET
hassl-3115	353	14	auditor	auditor	NOUN
hassl-3115	353	15	could	could	AUX
hassl-3115	353	16	not	not	PART
hassl-3115	353	17	find	find	VERB
hassl-3115	353	18	that	that	SCONJ
hassl-3115	353	19	the	the	DET
hassl-3115	353	20	bank	bank	NOUN
hassl-3115	353	21	had	have	AUX
hassl-3115	353	22	inflated	inflate	VERB
hassl-3115	353	23	its	its	PRON
hassl-3115	353	24	profits	profit	NOUN
hassl-3115	353	25	which	which	PRON
hassl-3115	353	26	was	be	AUX
hassl-3115	353	27	not	not	PART
hassl-3115	353	28	detected	detect	VERB
hassl-3115	353	29	by	by	ADP
hassl-3115	353	30	the	the	DET
hassl-3115	353	31	auditors	auditor	NOUN
hassl-3115	353	32	from	from	ADP
hassl-3115	353	33	2015	2015	NUM
hassl-3115	353	34	to	to	ADP
hassl-3115	353	35	2017	2017	NUM
hassl-3115	353	36	(	(	PUNCT
hassl-3115	353	37	handoyo	handoyo	PROPN
hassl-3115	353	38	&	&	CCONJ
hassl-3115	353	39	kusumaningrum	kusumaningrum	PROPN
hassl-3115	353	40	,	,	PUNCT
hassl-3115	353	41	2022	2022	NUM
hassl-3115	353	42	)	)	PUNCT
hassl-3115	353	43	.	.	PUNCT
hassl-3115	354	1	the	the	DET
hassl-3115	354	2	results	result	NOUN
hassl-3115	354	3	of	of	ADP
hassl-3115	354	4	this	this	DET
hassl-3115	354	5	study	study	NOUN
hassl-3115	354	6	are	be	AUX
hassl-3115	354	7	in	in	ADP
hassl-3115	354	8	line	line	NOUN
hassl-3115	354	9	with	with	ADP
hassl-3115	354	10	the	the	DET
hassl-3115	354	11	research	research	NOUN
hassl-3115	354	12	conducted	conduct	VERB
hassl-3115	354	13	by	by	ADP
hassl-3115	354	14	fitriany	fitriany	PROPN
hassl-3115	354	15	,	,	PUNCT
hassl-3115	354	16	utama	utama	PROPN
hassl-3115	354	17	,	,	PUNCT
hassl-3115	354	18	martani	martani	NOUN
hassl-3115	354	19	,	,	PUNCT
hassl-3115	354	20	and	and	CCONJ
hassl-3115	354	21	rosietta	rosietta	NOUN
hassl-3115	354	22	(	(	PUNCT
hassl-3115	354	23	2015	2015	NUM
hassl-3115	354	24	)	)	PUNCT
hassl-3115	354	25	;	;	PUNCT
hassl-3115	354	26	ardhityanto	ardhityanto	ADP
hassl-3115	354	27	(	(	PUNCT
hassl-3115	354	28	2020	2020	NUM
hassl-3115	354	29	)	)	PUNCT
hassl-3115	354	30	and	and	CCONJ
hassl-3115	354	31	renaningtyas	renaningtyas	NOUN
hassl-3115	354	32	(	(	PUNCT
hassl-3115	354	33	2020	2020	NUM
hassl-3115	354	34	)	)	PUNCT
hassl-3115	354	35	.	.	PUNCT
hassl-3115	355	1	humanities	humanity	NOUN
hassl-3115	355	2	and	and	CCONJ
hassl-3115	355	3	social	social	ADJ
hassl-3115	355	4	sciences	science	NOUN
hassl-3115	355	5	letters	letter	NOUN
hassl-3115	355	6	,	,	PUNCT
hassl-3115	355	7	2022	2022	NUM
hassl-3115	355	8	,	,	PUNCT
hassl-3115	355	9	10(4	10(4	NUM
hassl-3115	355	10	):	):	PUNCT
hassl-3115	355	11	463	463	NUM
hassl-3115	355	12	-	-	SYM
hassl-3115	355	13	481	481	NUM
hassl-3115	355	14	476	476	NUM
hassl-3115	355	15	©	©	PROPN
hassl-3115	355	16	2022	2022	NUM
hassl-3115	355	17	conscientia	conscientia	PROPN
hassl-3115	355	18	beam	beam	PROPN
hassl-3115	355	19	.	.	PUNCT
hassl-3115	356	1	all	all	DET
hassl-3115	356	2	rights	right	NOUN
hassl-3115	356	3	reserved	reserve	VERB
hassl-3115	356	4	.	.	PUNCT
hassl-3115	357	1	in	in	ADP
hassl-3115	357	2	contrast	contrast	NOUN
hassl-3115	357	3	to	to	ADP
hassl-3115	357	4	the	the	DET
hassl-3115	357	5	results	result	NOUN
hassl-3115	357	6	of	of	ADP
hassl-3115	357	7	testing	test	VERB
hassl-3115	357	8	the	the	DET
hassl-3115	357	9	third	third	ADJ
hassl-3115	357	10	hypothesis	hypothesis	NOUN
hassl-3115	357	11	,	,	PUNCT
hassl-3115	357	12	the	the	DET
hassl-3115	357	13	results	result	NOUN
hassl-3115	357	14	of	of	ADP
hassl-3115	357	15	testing	test	VERB
hassl-3115	357	16	the	the	DET
hassl-3115	357	17	fourth	fourth	ADJ
hassl-3115	357	18	hypothesis	hypothesis	NOUN
hassl-3115	357	19	prove	prove	VERB
hassl-3115	357	20	that	that	SCONJ
hassl-3115	357	21	auditor	auditor	NOUN
hassl-3115	357	22	specialization	specialization	NOUN
hassl-3115	357	23	plays	play	VERB
hassl-3115	357	24	a	a	DET
hassl-3115	357	25	very	very	ADV
hassl-3115	357	26	important	important	ADJ
hassl-3115	357	27	role	role	NOUN
hassl-3115	357	28	in	in	ADP
hassl-3115	357	29	audit	audit	NOUN
hassl-3115	357	30	quality	quality	NOUN
hassl-3115	357	31	.	.	PUNCT
hassl-3115	358	1	this	this	PRON
hassl-3115	358	2	means	mean	VERB
hassl-3115	358	3	that	that	SCONJ
hassl-3115	358	4	auditor	auditor	NOUN
hassl-3115	358	5	specialization	specialization	NOUN
hassl-3115	358	6	can	can	AUX
hassl-3115	358	7	improve	improve	VERB
hassl-3115	358	8	the	the	DET
hassl-3115	358	9	quality	quality	NOUN
hassl-3115	358	10	of	of	ADP
hassl-3115	358	11	the	the	DET
hassl-3115	358	12	resulting	result	VERB
hassl-3115	358	13	audit	audit	NOUN
hassl-3115	358	14	.	.	PUNCT
hassl-3115	359	1	therefore	therefore	ADV
hassl-3115	359	2	,	,	PUNCT
hassl-3115	359	3	besides	besides	SCONJ
hassl-3115	359	4	independence	independence	NOUN
hassl-3115	359	5	is	be	AUX
hassl-3115	359	6	needed	need	VERB
hassl-3115	359	7	an	an	DET
hassl-3115	359	8	auditor	auditor	NOUN
hassl-3115	359	9	should	should	AUX
hassl-3115	359	10	be	be	AUX
hassl-3115	359	11	able	able	ADJ
hassl-3115	359	12	to	to	PART
hassl-3115	359	13	implement	implement	VERB
hassl-3115	359	14	abilities	ability	NOUN
hassl-3115	359	15	,	,	PUNCT
hassl-3115	359	16	knowledge	knowledge	NOUN
hassl-3115	359	17	and	and	CCONJ
hassl-3115	359	18	experiences	experience	NOUN
hassl-3115	359	19	to	to	PART
hassl-3115	359	20	run	run	VERB
hassl-3115	359	21	a	a	DET
hassl-3115	359	22	well	well	ADV
hassl-3115	359	23	-	-	PUNCT
hassl-3115	359	24	qualified	qualified	ADJ
hassl-3115	359	25	auditing	auditing	NOUN
hassl-3115	359	26	process	process	NOUN
hassl-3115	359	27	(	(	PUNCT
hassl-3115	359	28	nugraha	nugraha	NOUN
hassl-3115	359	29	&	&	CCONJ
hassl-3115	359	30	handoyo	handoyo	PROPN
hassl-3115	359	31	,	,	PUNCT
hassl-3115	359	32	2012	2012	NUM
hassl-3115	359	33	)	)	PUNCT
hassl-3115	359	34	.	.	PUNCT
hassl-3115	360	1	the	the	DET
hassl-3115	360	2	specialist	specialist	ADJ
hassl-3115	360	3	auditor	auditor	NOUN
hassl-3115	360	4	reflects	reflect	VERB
hassl-3115	360	5	the	the	DET
hassl-3115	360	6	auditor	auditor	NOUN
hassl-3115	360	7	's	's	PART
hassl-3115	360	8	expertise	expertise	NOUN
hassl-3115	360	9	in	in	ADP
hassl-3115	360	10	conducting	conduct	VERB
hassl-3115	360	11	audits	audits	NOUN
hassl-3115	360	12	in	in	ADP
hassl-3115	360	13	an	an	DET
hassl-3115	360	14	industry	industry	NOUN
hassl-3115	360	15	field	field	NOUN
hassl-3115	360	16	.	.	PUNCT
hassl-3115	361	1	auditors	auditor	NOUN
hassl-3115	361	2	who	who	PRON
hassl-3115	361	3	have	have	VERB
hassl-3115	361	4	specialization	specialization	NOUN
hassl-3115	361	5	will	will	AUX
hassl-3115	361	6	be	be	AUX
hassl-3115	361	7	faster	fast	ADJ
hassl-3115	361	8	and	and	CCONJ
hassl-3115	361	9	more	more	ADV
hassl-3115	361	10	precise	precise	ADJ
hassl-3115	361	11	in	in	ADP
hassl-3115	361	12	detecting	detect	VERB
hassl-3115	361	13	irregularities	irregularity	NOUN
hassl-3115	361	14	or	or	CCONJ
hassl-3115	361	15	errors	error	NOUN
hassl-3115	361	16	that	that	PRON
hassl-3115	361	17	occur	occur	VERB
hassl-3115	361	18	in	in	ADP
hassl-3115	361	19	the	the	DET
hassl-3115	361	20	client	client	NOUN
hassl-3115	361	21	's	's	PART
hassl-3115	361	22	financial	financial	ADJ
hassl-3115	361	23	reporting	reporting	NOUN
hassl-3115	361	24	compared	compare	VERB
hassl-3115	361	25	to	to	ADP
hassl-3115	361	26	auditors	auditor	NOUN
hassl-3115	361	27	who	who	PRON
hassl-3115	361	28	do	do	AUX
hassl-3115	361	29	not	not	PART
hassl-3115	361	30	have	have	VERB
hassl-3115	361	31	specialization	specialization	NOUN
hassl-3115	361	32	(	(	PUNCT
hassl-3115	361	33	handoyo	handoyo	PROPN
hassl-3115	361	34	&	&	CCONJ
hassl-3115	361	35	wardani	wardani	PROPN
hassl-3115	361	36	,	,	PUNCT
hassl-3115	361	37	2020	2020	NUM
hassl-3115	361	38	)	)	PUNCT
hassl-3115	361	39	.	.	PUNCT
hassl-3115	362	1	the	the	DET
hassl-3115	362	2	ability	ability	NOUN
hassl-3115	362	3	to	to	PART
hassl-3115	362	4	improve	improve	VERB
hassl-3115	362	5	audit	audit	NOUN
hassl-3115	362	6	quality	quality	NOUN
hassl-3115	362	7	comes	come	VERB
hassl-3115	362	8	from	from	ADP
hassl-3115	362	9	their	their	PRON
hassl-3115	362	10	experience	experience	NOUN
hassl-3115	362	11	serving	serve	VERB
hassl-3115	362	12	clients	client	NOUN
hassl-3115	362	13	and	and	CCONJ
hassl-3115	362	14	learning	learn	VERB
hassl-3115	362	15	the	the	DET
hassl-3115	362	16	practices	practice	NOUN
hassl-3115	362	17	that	that	PRON
hassl-3115	362	18	exist	exist	VERB
hassl-3115	362	19	in	in	ADP
hassl-3115	362	20	the	the	DET
hassl-3115	362	21	industry	industry	NOUN
hassl-3115	362	22	.	.	PUNCT
hassl-3115	363	1	the	the	DET
hassl-3115	363	2	number	number	NOUN
hassl-3115	363	3	of	of	ADP
hassl-3115	363	4	clients	client	NOUN
hassl-3115	363	5	that	that	PRON
hassl-3115	363	6	have	have	AUX
hassl-3115	363	7	been	be	AUX
hassl-3115	363	8	handled	handle	VERB
hassl-3115	363	9	by	by	ADP
hassl-3115	363	10	auditors	auditor	NOUN
hassl-3115	363	11	in	in	ADP
hassl-3115	363	12	one	one	NUM
hassl-3115	363	13	industry	industry	NOUN
hassl-3115	363	14	certainly	certainly	ADV
hassl-3115	363	15	affects	affect	VERB
hassl-3115	363	16	their	their	PRON
hassl-3115	363	17	knowledge	knowledge	NOUN
hassl-3115	363	18	and	and	CCONJ
hassl-3115	363	19	abilities	ability	NOUN
hassl-3115	363	20	.	.	PUNCT
hassl-3115	364	1	this	this	PRON
hassl-3115	364	2	allows	allow	VERB
hassl-3115	364	3	auditors	auditor	NOUN
hassl-3115	364	4	to	to	PART
hassl-3115	364	5	have	have	VERB
hassl-3115	364	6	broader	broad	ADJ
hassl-3115	364	7	insights	insight	NOUN
hassl-3115	364	8	regarding	regard	VERB
hassl-3115	364	9	internal	internal	ADJ
hassl-3115	364	10	control	control	NOUN
hassl-3115	364	11	and	and	CCONJ
hassl-3115	364	12	the	the	DET
hassl-3115	364	13	company	company	NOUN
hassl-3115	364	14	's	's	PART
hassl-3115	364	15	business	business	NOUN
hassl-3115	364	16	risks	risk	NOUN
hassl-3115	364	17	as	as	ADV
hassl-3115	364	18	well	well	ADV
hassl-3115	364	19	as	as	ADP
hassl-3115	364	20	audit	audit	NOUN
hassl-3115	364	21	risks	risk	NOUN
hassl-3115	364	22	in	in	ADP
hassl-3115	364	23	certain	certain	ADJ
hassl-3115	364	24	industries	industry	NOUN
hassl-3115	364	25	.	.	PUNCT
hassl-3115	365	1	these	these	DET
hassl-3115	365	2	advantages	advantage	NOUN
hassl-3115	365	3	make	make	VERB
hassl-3115	365	4	audits	audits	NOUN
hassl-3115	365	5	more	more	ADV
hassl-3115	365	6	effective	effective	ADJ
hassl-3115	365	7	and	and	CCONJ
hassl-3115	365	8	efficient	efficient	ADJ
hassl-3115	365	9	so	so	SCONJ
hassl-3115	365	10	that	that	SCONJ
hassl-3115	365	11	the	the	DET
hassl-3115	365	12	quality	quality	NOUN
hassl-3115	365	13	of	of	ADP
hassl-3115	365	14	the	the	DET
hassl-3115	365	15	audits	audits	NOUN
hassl-3115	365	16	produced	produce	VERB
hassl-3115	365	17	also	also	ADV
hassl-3115	365	18	increases	increase	VERB
hassl-3115	365	19	.	.	PUNCT
hassl-3115	366	1	the	the	DET
hassl-3115	366	2	results	result	NOUN
hassl-3115	366	3	of	of	ADP
hassl-3115	366	4	this	this	DET
hassl-3115	366	5	study	study	NOUN
hassl-3115	366	6	are	be	AUX
hassl-3115	366	7	in	in	ADP
hassl-3115	366	8	line	line	NOUN
hassl-3115	366	9	with	with	ADP
hassl-3115	366	10	the	the	DET
hassl-3115	366	11	research	research	NOUN
hassl-3115	366	12	conducted	conduct	VERB
hassl-3115	366	13	by	by	ADP
hassl-3115	366	14	owhoso	owhoso	PROPN
hassl-3115	366	15	et	et	PROPN
hassl-3115	366	16	al	al	PROPN
hassl-3115	366	17	.	.	PUNCT
hassl-3115	367	1	(	(	PUNCT
hassl-3115	367	2	2002	2002	NUM
hassl-3115	367	3	)	)	PUNCT
hassl-3115	368	1	;	;	PUNCT
hassl-3115	368	2	dunn	dunn	PROPN
hassl-3115	368	3	and	and	CCONJ
hassl-3115	368	4	mayhew	mayhew	PROPN
hassl-3115	368	5	(	(	PUNCT
hassl-3115	368	6	2004	2004	NUM
hassl-3115	368	7	)	)	PUNCT
hassl-3115	368	8	;	;	PUNCT
hassl-3115	368	9	lim	lim	PROPN
hassl-3115	368	10	,	,	PUNCT
hassl-3115	368	11	tan	tan	PROPN
hassl-3115	368	12	,	,	PUNCT
hassl-3115	368	13	and	and	CCONJ
hassl-3115	368	14	cheng	cheng	PROPN
hassl-3115	368	15	(	(	PUNCT
hassl-3115	368	16	2010	2010	NUM
hassl-3115	368	17	)	)	PUNCT
hassl-3115	368	18	;	;	PUNCT
hassl-3115	368	19	panjaitan	panjaitan	ADJ
hassl-3115	368	20	(	(	PUNCT
hassl-3115	368	21	2014	2014	NUM
hassl-3115	368	22	)	)	PUNCT
hassl-3115	368	23	;	;	PUNCT
hassl-3115	368	24	havasi	havasi	NOUN
hassl-3115	368	25	and	and	CCONJ
hassl-3115	368	26	darabi	darabi	NOUN
hassl-3115	368	27	(	(	PUNCT
hassl-3115	368	28	2016	2016	NUM
hassl-3115	368	29	)	)	PUNCT
hassl-3115	368	30	;	;	PUNCT
hassl-3115	368	31	rinanda	rinanda	NOUN
hassl-3115	368	32	and	and	CCONJ
hassl-3115	368	33	nurbatiti	nurbatiti	NOUN
hassl-3115	368	34	(	(	PUNCT
hassl-3115	368	35	2018	2018	NUM
hassl-3115	368	36	)	)	PUNCT
hassl-3115	368	37	;	;	PUNCT
hassl-3115	368	38	suciana	suciana	PROPN
hassl-3115	368	39	and	and	CCONJ
hassl-3115	368	40	setiawan	setiawan	X
hassl-3115	368	41	(	(	PUNCT
hassl-3115	368	42	2018	2018	NUM
hassl-3115	368	43	)	)	PUNCT
hassl-3115	368	44	;	;	PUNCT
hassl-3115	368	45	buchori	buchori	NOUN
hassl-3115	368	46	and	and	CCONJ
hassl-3115	368	47	budiantoro	budiantoro	PROPN
hassl-3115	368	48	(	(	PUNCT
hassl-3115	368	49	2019	2019	NUM
hassl-3115	368	50	)	)	PUNCT
hassl-3115	368	51	;	;	PUNCT
hassl-3115	368	52	fadhilah	fadhilah	PROPN
hassl-3115	368	53	and	and	CCONJ
hassl-3115	368	54	halmawati	halmawati	NOUN
hassl-3115	368	55	(	(	PUNCT
hassl-3115	368	56	2021	2021	NUM
hassl-3115	368	57	)	)	PUNCT
hassl-3115	368	58	and	and	CCONJ
hassl-3115	368	59	wicaksono	wicaksono	NOUN
hassl-3115	368	60	and	and	CCONJ
hassl-3115	368	61	purwanto	purwanto	NOUN
hassl-3115	368	62	(	(	PUNCT
hassl-3115	368	63	2021	2021	NUM
hassl-3115	368	64	)	)	PUNCT
hassl-3115	368	65	who	who	PRON
hassl-3115	368	66	expressed	express	VERB
hassl-3115	368	67	a	a	DET
hassl-3115	368	68	similar	similar	ADJ
hassl-3115	368	69	opinion	opinion	NOUN
hassl-3115	368	70	.	.	PUNCT
hassl-3115	369	1	6	6	X
hassl-3115	369	2	.	.	X
hassl-3115	369	3	conclusion	conclusion	VERB
hassl-3115	369	4	the	the	DET
hassl-3115	369	5	importance	importance	NOUN
hassl-3115	369	6	of	of	ADP
hassl-3115	369	7	increasing	increase	VERB
hassl-3115	369	8	the	the	DET
hassl-3115	369	9	professionalism	professionalism	NOUN
hassl-3115	369	10	of	of	ADP
hassl-3115	369	11	auditors	auditor	NOUN
hassl-3115	369	12	will	will	AUX
hassl-3115	369	13	be	be	AUX
hassl-3115	369	14	needed	need	VERB
hassl-3115	369	15	to	to	PART
hassl-3115	369	16	maintain	maintain	VERB
hassl-3115	369	17	audit	audit	NOUN
hassl-3115	369	18	quality	quality	NOUN
hassl-3115	369	19	.	.	PUNCT
hassl-3115	370	1	from	from	ADP
hassl-3115	370	2	the	the	DET
hassl-3115	370	3	results	result	NOUN
hassl-3115	370	4	of	of	ADP
hassl-3115	370	5	this	this	DET
hassl-3115	370	6	study	study	NOUN
hassl-3115	370	7	,	,	PUNCT
hassl-3115	370	8	it	it	PRON
hassl-3115	370	9	can	can	AUX
hassl-3115	370	10	be	be	AUX
hassl-3115	370	11	concluded	conclude	VERB
hassl-3115	370	12	that	that	SCONJ
hassl-3115	370	13	audit	audit	NOUN
hassl-3115	370	14	tenure	tenure	NOUN
hassl-3115	370	15	and	and	CCONJ
hassl-3115	370	16	time	time	NOUN
hassl-3115	370	17	budget	budget	NOUN
hassl-3115	370	18	pressure	pressure	NOUN
hassl-3115	370	19	do	do	AUX
hassl-3115	370	20	not	not	PART
hassl-3115	370	21	have	have	VERB
hassl-3115	370	22	an	an	DET
hassl-3115	370	23	essential	essential	ADJ
hassl-3115	370	24	effect	effect	NOUN
hassl-3115	370	25	on	on	ADP
hassl-3115	370	26	audit	audit	NOUN
hassl-3115	370	27	quality	quality	NOUN
hassl-3115	370	28	.	.	PUNCT
hassl-3115	371	1	experienced	experienced	ADJ
hassl-3115	371	2	auditors	auditor	NOUN
hassl-3115	371	3	will	will	AUX
hassl-3115	371	4	not	not	PART
hassl-3115	371	5	be	be	AUX
hassl-3115	371	6	affected	affect	VERB
hassl-3115	371	7	by	by	ADP
hassl-3115	371	8	the	the	DET
hassl-3115	371	9	time	time	NOUN
hassl-3115	371	10	tolerance	tolerance	NOUN
hassl-3115	371	11	set	set	VERB
hassl-3115	371	12	in	in	ADP
hassl-3115	371	13	the	the	DET
hassl-3115	371	14	audit	audit	NOUN
hassl-3115	371	15	but	but	CCONJ
hassl-3115	371	16	are	be	AUX
hassl-3115	371	17	more	more	ADV
hassl-3115	371	18	influenced	influence	VERB
hassl-3115	371	19	by	by	ADP
hassl-3115	371	20	the	the	DET
hassl-3115	371	21	size	size	NOUN
hassl-3115	371	22	of	of	ADP
hassl-3115	371	23	the	the	DET
hassl-3115	371	24	company	company	NOUN
hassl-3115	371	25	and	and	CCONJ
hassl-3115	371	26	by	by	ADP
hassl-3115	371	27	the	the	DET
hassl-3115	371	28	specialization	specialization	NOUN
hassl-3115	371	29	of	of	ADP
hassl-3115	371	30	the	the	DET
hassl-3115	371	31	auditor	auditor	NOUN
hassl-3115	371	32	.	.	PUNCT
hassl-3115	372	1	the	the	PRON
hassl-3115	372	2	larger	large	ADJ
hassl-3115	372	3	the	the	DET
hassl-3115	372	4	size	size	NOUN
hassl-3115	372	5	of	of	ADP
hassl-3115	372	6	the	the	DET
hassl-3115	372	7	company	company	NOUN
hassl-3115	372	8	,	,	PUNCT
hassl-3115	372	9	the	the	DET
hassl-3115	372	10	more	more	ADJ
hassl-3115	372	11	auditors	auditor	NOUN
hassl-3115	372	12	are	be	AUX
hassl-3115	372	13	required	require	VERB
hassl-3115	372	14	to	to	PART
hassl-3115	372	15	prepare	prepare	VERB
hassl-3115	372	16	the	the	DET
hassl-3115	372	17	audit	audit	NOUN
hassl-3115	372	18	carefully	carefully	ADV
hassl-3115	372	19	because	because	SCONJ
hassl-3115	372	20	if	if	SCONJ
hassl-3115	372	21	not	not	PART
hassl-3115	372	22	,	,	PUNCT
hassl-3115	372	23	then	then	ADV
hassl-3115	372	24	the	the	DET
hassl-3115	372	25	risk	risk	NOUN
hassl-3115	372	26	of	of	ADP
hassl-3115	372	27	audit	audit	NOUN
hassl-3115	372	28	quality	quality	NOUN
hassl-3115	372	29	will	will	AUX
hassl-3115	372	30	decrease	decrease	VERB
hassl-3115	372	31	as	as	SCONJ
hassl-3115	372	32	evidenced	evidence	VERB
hassl-3115	372	33	by	by	ADP
hassl-3115	372	34	the	the	DET
hassl-3115	372	35	results	result	NOUN
hassl-3115	372	36	of	of	ADP
hassl-3115	372	37	this	this	DET
hassl-3115	372	38	study	study	NOUN
hassl-3115	372	39	.	.	PUNCT
hassl-3115	373	1	contrary	contrary	ADJ
hassl-3115	373	2	to	to	ADP
hassl-3115	373	3	these	these	DET
hassl-3115	373	4	results	result	NOUN
hassl-3115	373	5	,	,	PUNCT
hassl-3115	373	6	auditor	auditor	NOUN
hassl-3115	373	7	specialization	specialization	NOUN
hassl-3115	373	8	becomes	become	VERB
hassl-3115	373	9	a	a	DET
hassl-3115	373	10	nonnegotiable	nonnegotiable	ADJ
hassl-3115	373	11	necessity	necessity	NOUN
hassl-3115	373	12	.	.	PUNCT
hassl-3115	374	1	auditor	auditor	NOUN
hassl-3115	374	2	specialization	specialization	NOUN
hassl-3115	374	3	will	will	AUX
hassl-3115	374	4	provide	provide	VERB
hassl-3115	374	5	assurance	assurance	NOUN
hassl-3115	374	6	to	to	PART
hassl-3115	374	7	improve	improve	VERB
hassl-3115	374	8	audit	audit	NOUN
hassl-3115	374	9	quality	quality	NOUN
hassl-3115	374	10	.	.	PUNCT
hassl-3115	375	1	in	in	ADP
hassl-3115	375	2	this	this	DET
hassl-3115	375	3	study	study	NOUN
hassl-3115	375	4	,	,	PUNCT
hassl-3115	375	5	it	it	PRON
hassl-3115	375	6	is	be	AUX
hassl-3115	375	7	also	also	ADV
hassl-3115	375	8	proven	prove	VERB
hassl-3115	375	9	that	that	SCONJ
hassl-3115	375	10	the	the	DET
hassl-3115	375	11	duration	duration	NOUN
hassl-3115	375	12	of	of	ADP
hassl-3115	375	13	the	the	DET
hassl-3115	375	14	auditor	auditor	NOUN
hassl-3115	375	15	's	's	PART
hassl-3115	375	16	contract	contract	NOUN
hassl-3115	375	17	with	with	ADP
hassl-3115	375	18	the	the	DET
hassl-3115	375	19	auditee	auditee	NOUN
hassl-3115	375	20	will	will	AUX
hassl-3115	375	21	not	not	PART
hassl-3115	375	22	change	change	VERB
hassl-3115	375	23	the	the	DET
hassl-3115	375	24	audit	audit	NOUN
hassl-3115	375	25	results	result	NOUN
hassl-3115	375	26	.	.	PUNCT
hassl-3115	376	1	7	7	X
hassl-3115	376	2	.	.	X
hassl-3115	376	3	limitations	limitation	NOUN
hassl-3115	376	4	this	this	DET
hassl-3115	376	5	study	study	NOUN
hassl-3115	376	6	does	do	AUX
hassl-3115	376	7	not	not	PART
hassl-3115	376	8	distinguish	distinguish	VERB
hassl-3115	376	9	between	between	ADP
hassl-3115	376	10	auditors	auditor	NOUN
hassl-3115	376	11	working	work	VERB
hassl-3115	376	12	with	with	ADP
hassl-3115	376	13	an	an	DET
hassl-3115	376	14	extension	extension	NOUN
hassl-3115	376	15	of	of	ADP
hassl-3115	376	16	time	time	NOUN
hassl-3115	376	17	or	or	CCONJ
hassl-3115	376	18	not	not	PART
hassl-3115	376	19	and	and	CCONJ
hassl-3115	376	20	the	the	DET
hassl-3115	376	21	company	company	NOUN
hassl-3115	376	22	sample	sample	NOUN
hassl-3115	376	23	does	do	AUX
hassl-3115	376	24	not	not	PART
hassl-3115	376	25	consider	consider	VERB
hassl-3115	376	26	the	the	DET
hassl-3115	376	27	age	age	NOUN
hassl-3115	376	28	of	of	ADP
hassl-3115	376	29	the	the	DET
hassl-3115	376	30	company	company	NOUN
hassl-3115	376	31	even	even	ADV
hassl-3115	376	32	though	though	SCONJ
hassl-3115	376	33	the	the	DET
hassl-3115	376	34	sample	sample	NOUN
hassl-3115	376	35	used	use	VERB
hassl-3115	376	36	is	be	AUX
hassl-3115	376	37	a	a	DET
hassl-3115	376	38	company	company	NOUN
hassl-3115	376	39	that	that	PRON
hassl-3115	376	40	is	be	AUX
hassl-3115	376	41	quite	quite	ADV
hassl-3115	376	42	large	large	ADJ
hassl-3115	376	43	because	because	SCONJ
hassl-3115	376	44	it	it	PRON
hassl-3115	376	45	is	be	AUX
hassl-3115	376	46	listed	list	VERB
hassl-3115	376	47	on	on	ADP
hassl-3115	376	48	idx	idx	PROPN
hassl-3115	376	49	.	.	PROPN
hassl-3115	376	50	8	8	NUM
hassl-3115	376	51	.	.	PUNCT
hassl-3115	377	1	suggestions	suggestion	NOUN
hassl-3115	377	2	further	further	ADJ
hassl-3115	377	3	research	research	NOUN
hassl-3115	377	4	should	should	AUX
hassl-3115	377	5	distinguish	distinguish	VERB
hassl-3115	377	6	between	between	ADP
hassl-3115	377	7	auditors	auditor	NOUN
hassl-3115	377	8	who	who	PRON
hassl-3115	377	9	work	work	VERB
hassl-3115	377	10	with	with	ADP
hassl-3115	377	11	an	an	DET
hassl-3115	377	12	extension	extension	NOUN
hassl-3115	377	13	of	of	ADP
hassl-3115	377	14	time	time	NOUN
hassl-3115	377	15	because	because	SCONJ
hassl-3115	377	16	it	it	PRON
hassl-3115	377	17	is	be	AUX
hassl-3115	377	18	very	very	ADV
hassl-3115	377	19	often	often	ADV
hassl-3115	377	20	found	find	VERB
hassl-3115	377	21	that	that	SCONJ
hassl-3115	377	22	auditors	auditor	NOUN
hassl-3115	377	23	work	work	VERB
hassl-3115	377	24	with	with	ADP
hassl-3115	377	25	an	an	DET
hassl-3115	377	26	extension	extension	NOUN
hassl-3115	377	27	of	of	ADP
hassl-3115	377	28	time	time	NOUN
hassl-3115	377	29	.	.	PUNCT
hassl-3115	378	1	in	in	ADP
hassl-3115	378	2	addition	addition	NOUN
hassl-3115	378	3	,	,	PUNCT
hassl-3115	378	4	the	the	DET
hassl-3115	378	5	sample	sample	NOUN
hassl-3115	378	6	of	of	ADP
hassl-3115	378	7	companies	company	NOUN
hassl-3115	378	8	should	should	AUX
hassl-3115	378	9	consider	consider	VERB
hassl-3115	378	10	the	the	DET
hassl-3115	378	11	age	age	NOUN
hassl-3115	378	12	of	of	ADP
hassl-3115	378	13	the	the	DET
hassl-3115	378	14	company	company	NOUN
hassl-3115	378	15	even	even	ADV
hassl-3115	378	16	though	though	SCONJ
hassl-3115	378	17	all	all	PRON
hassl-3115	378	18	of	of	ADP
hassl-3115	378	19	them	they	PRON
hassl-3115	378	20	are	be	AUX
hassl-3115	378	21	registered	register	VERB
hassl-3115	378	22	with	with	ADP
hassl-3115	378	23	idx	idx	PROPN
hassl-3115	378	24	.	.	PROPN
hassl-3115	378	25	9	9	X
hassl-3115	378	26	.	.	X
hassl-3115	378	27	implications	implication	NOUN
hassl-3115	378	28	producing	produce	VERB
hassl-3115	378	29	quality	quality	NOUN
hassl-3115	378	30	audit	audit	NOUN
hassl-3115	378	31	results	result	NOUN
hassl-3115	378	32	is	be	AUX
hassl-3115	378	33	a	a	DET
hassl-3115	378	34	must	must	NOUN
hassl-3115	378	35	for	for	ADP
hassl-3115	378	36	auditors	auditor	NOUN
hassl-3115	378	37	so	so	SCONJ
hassl-3115	378	38	that	that	SCONJ
hassl-3115	378	39	auditors	auditor	NOUN
hassl-3115	378	40	must	must	AUX
hassl-3115	378	41	always	always	ADV
hassl-3115	378	42	maintain	maintain	VERB
hassl-3115	378	43	and	and	CCONJ
hassl-3115	378	44	improve	improve	VERB
hassl-3115	378	45	their	their	PRON
hassl-3115	378	46	professional	professional	ADJ
hassl-3115	378	47	qualifications	qualification	NOUN
hassl-3115	378	48	and	and	CCONJ
hassl-3115	378	49	plan	plan	VERB
hassl-3115	378	50	more	more	ADJ
hassl-3115	378	51	mature	mature	ADJ
hassl-3115	378	52	audits	audits	NOUN
hassl-3115	378	53	on	on	ADP
hassl-3115	378	54	audit	audit	NOUN
hassl-3115	378	55	work	work	NOUN
hassl-3115	378	56	in	in	ADP
hassl-3115	378	57	larger	large	ADJ
hassl-3115	378	58	companies	company	NOUN
hassl-3115	378	59	.	.	PUNCT
hassl-3115	379	1	funding	funding	NOUN
hassl-3115	379	2	:	:	PUNCT
hassl-3115	379	3	this	this	DET
hassl-3115	379	4	study	study	NOUN
hassl-3115	379	5	received	receive	VERB
hassl-3115	379	6	no	no	DET
hassl-3115	379	7	specific	specific	ADJ
hassl-3115	379	8	financial	financial	ADJ
hassl-3115	379	9	support	support	NOUN
hassl-3115	379	10	.	.	PUNCT
hassl-3115	380	1	competing	compete	VERB
hassl-3115	380	2	interests	interest	NOUN
hassl-3115	380	3	:	:	PUNCT
hassl-3115	380	4	the	the	DET
hassl-3115	380	5	authors	author	NOUN
hassl-3115	380	6	declare	declare	VERB
hassl-3115	380	7	that	that	SCONJ
hassl-3115	380	8	they	they	PRON
hassl-3115	380	9	have	have	VERB
hassl-3115	380	10	no	no	DET
hassl-3115	380	11	competing	compete	VERB
hassl-3115	380	12	interests	interest	NOUN
hassl-3115	380	13	.	.	PUNCT
hassl-3115	381	1	authors	author	NOUN
hassl-3115	381	2	’	'	PUNCT
hassl-3115	381	3	contributions	contribution	NOUN
hassl-3115	381	4	:	:	PUNCT
hassl-3115	381	5	both	both	DET
hassl-3115	381	6	authors	author	NOUN
hassl-3115	381	7	contributed	contribute	VERB
hassl-3115	381	8	equally	equally	ADV
hassl-3115	381	9	to	to	ADP
hassl-3115	381	10	the	the	DET
hassl-3115	381	11	conception	conception	NOUN
hassl-3115	381	12	and	and	CCONJ
hassl-3115	381	13	design	design	NOUN
hassl-3115	381	14	of	of	ADP
hassl-3115	381	15	the	the	DET
hassl-3115	381	16	study	study	NOUN
hassl-3115	381	17	.	.	PUNCT
hassl-3115	382	1	humanities	humanity	NOUN
hassl-3115	382	2	and	and	CCONJ
hassl-3115	382	3	social	social	ADJ
hassl-3115	382	4	sciences	science	NOUN
hassl-3115	382	5	letters	letter	NOUN
hassl-3115	382	6	,	,	PUNCT
hassl-3115	382	7	2022	2022	NUM
hassl-3115	382	8	,	,	PUNCT
hassl-3115	382	9	10(4	10(4	NUM
hassl-3115	382	10	):	):	PUNCT
hassl-3115	382	11	463	463	NUM
hassl-3115	382	12	-	-	SYM
hassl-3115	382	13	481	481	NUM
hassl-3115	382	14	477	477	NUM
hassl-3115	382	15	©	©	ADP
hassl-3115	382	16	2022	2022	NUM
hassl-3115	382	17	conscientia	conscientia	PROPN
hassl-3115	382	18	beam	beam	PROPN
hassl-3115	382	19	.	.	PUNCT
hassl-3115	383	1	all	all	DET
hassl-3115	383	2	rights	right	NOUN
hassl-3115	383	3	reserved	reserve	VERB
hassl-3115	383	4	.	.	PUNCT
hassl-3115	384	1	references	reference	NOUN
hassl-3115	384	2	abdelrhman	abdelrhman	PROPN
hassl-3115	384	3	,	,	PUNCT
hassl-3115	384	4	a.	a.	NOUN
hassl-3115	384	5	n.	n.	PROPN
hassl-3115	384	6	,	,	PUNCT
hassl-3115	384	7	labib	labib	PROPN
hassl-3115	384	8	,	,	PUNCT
hassl-3115	384	9	k.	k.	PROPN
hassl-3115	384	10	z.	z.	PROPN
hassl-3115	384	11	,	,	PUNCT
hassl-3115	384	12	&	&	CCONJ
hassl-3115	384	13	elbayoumi	elbayoumi	PROPN
hassl-3115	384	14	,	,	PUNCT
hassl-3115	384	15	a.	a.	PROPN
hassl-3115	384	16	f.	f.	PROPN
hassl-3115	384	17	(	(	PUNCT
hassl-3115	384	18	2014	2014	NUM
hassl-3115	384	19	)	)	PUNCT
hassl-3115	384	20	.	.	PUNCT
hassl-3115	385	1	measuring	measure	VERB
hassl-3115	385	2	audit	audit	NOUN
hassl-3115	385	3	firms	firm	NOUN
hassl-3115	385	4	’	'	PUNCT
hassl-3115	385	5	intellectual	intellectual	ADJ
hassl-3115	385	6	capital	capital	NOUN
hassl-3115	385	7	as	as	ADP
hassl-3115	385	8	a	a	DET
hassl-3115	385	9	determinant	determinant	NOUN
hassl-3115	385	10	of	of	ADP
hassl-3115	385	11	audit	audit	NOUN
hassl-3115	385	12	quality	quality	NOUN
hassl-3115	385	13	:	:	PUNCT
hassl-3115	385	14	a	a	DET
hassl-3115	385	15	suggested	suggest	VERB
hassl-3115	385	16	model	model	NOUN
hassl-3115	385	17	.	.	PUNCT
hassl-3115	386	1	journal	journal	PROPN
hassl-3115	386	2	of	of	ADP
hassl-3115	386	3	modern	modern	ADJ
hassl-3115	386	4	accounting	accounting	NOUN
hassl-3115	386	5	and	and	CCONJ
hassl-3115	386	6	auditing	auditing	NOUN
hassl-3115	386	7	,	,	PUNCT
hassl-3115	386	8	10(1	10(1	NUM
hassl-3115	386	9	)	)	PUNCT
hassl-3115	386	10	,	,	PUNCT
hassl-3115	386	11	59-79.available	59-79.available	NUM
hassl-3115	386	12	at	at	ADP
hassl-3115	386	13	:	:	PUNCT
hassl-3115	386	14	https://doi.org/10.17265/1548-6583/2014.01.006	https://doi.org/10.17265/1548-6583/2014.01.006	ADJ
hassl-3115	386	15	.	.	PUNCT
hassl-3115	387	1	adeniyi	adeniyi	ADV
hassl-3115	387	2	,	,	PUNCT
hassl-3115	387	3	s.	s.	PROPN
hassl-3115	387	4	i.	i.	PROPN
hassl-3115	387	5	,	,	PUNCT
hassl-3115	387	6	&	&	CCONJ
hassl-3115	387	7	mieseigha	mieseigha	PROPN
hassl-3115	387	8	,	,	PUNCT
hassl-3115	387	9	e.	e.	PROPN
hassl-3115	387	10	g.	g.	PROPN
hassl-3115	387	11	(	(	PUNCT
hassl-3115	387	12	2013	2013	NUM
hassl-3115	387	13	)	)	PUNCT
hassl-3115	387	14	.	.	PUNCT
hassl-3115	388	1	audit	audit	NOUN
hassl-3115	388	2	tenure	tenure	NOUN
hassl-3115	388	3	:	:	PUNCT
hassl-3115	388	4	an	an	DET
hassl-3115	388	5	assessment	assessment	NOUN
hassl-3115	388	6	of	of	ADP
hassl-3115	388	7	its	its	PRON
hassl-3115	388	8	effects	effect	NOUN
hassl-3115	388	9	on	on	ADP
hassl-3115	388	10	audit	audit	NOUN
hassl-3115	388	11	quality	quality	NOUN
hassl-3115	388	12	in	in	ADP
hassl-3115	388	13	nigeria	nigeria	PROPN
hassl-3115	388	14	.	.	PUNCT
hassl-3115	389	1	international	international	ADJ
hassl-3115	389	2	journal	journal	PROPN
hassl-3115	389	3	of	of	ADP
hassl-3115	389	4	academic	academic	ADJ
hassl-3115	389	5	research	research	NOUN
hassl-3115	389	6	in	in	ADP
hassl-3115	389	7	accounting	accounting	NOUN
hassl-3115	389	8	,	,	PUNCT
hassl-3115	389	9	finance	finance	NOUN
hassl-3115	389	10	and	and	CCONJ
hassl-3115	389	11	management	management	NOUN
hassl-3115	389	12	sciences	science	NOUN
hassl-3115	389	13	,	,	PUNCT
hassl-3115	389	14	3(3	3(3	NUM
hassl-3115	389	15	)	)	PUNCT
hassl-3115	389	16	,	,	PUNCT
hassl-3115	389	17	275–283.available	275–283.available	NUM
hassl-3115	389	18	at	at	ADP
hassl-3115	389	19	:	:	PUNCT
hassl-3115	389	20	https://doi.org/10.6007/ijarafms/v3-i3/168	https://doi.org/10.6007/ijarafms/v3-i3/168	PROPN
hassl-3115	389	21	.	.	PUNCT
hassl-3115	390	1	al	al	PROPN
hassl-3115	390	2	-	-	PUNCT
hassl-3115	390	3	thuneibat	thuneibat	NOUN
hassl-3115	390	4	,	,	PUNCT
hassl-3115	390	5	a.	a.	NOUN
hassl-3115	390	6	a.	a.	PROPN
hassl-3115	390	7	,	,	PUNCT
hassl-3115	390	8	al	al	PROPN
hassl-3115	390	9	issa	issa	PROPN
hassl-3115	390	10	,	,	PUNCT
hassl-3115	390	11	r.	r.	PROPN
hassl-3115	390	12	t.	t.	PROPN
hassl-3115	390	13	i.	i.	PROPN
hassl-3115	390	14	,	,	PUNCT
hassl-3115	390	15	&	&	CCONJ
hassl-3115	390	16	ata	ata	PROPN
hassl-3115	390	17	baker	baker	PROPN
hassl-3115	390	18	,	,	PUNCT
hassl-3115	390	19	r.	r.	PROPN
hassl-3115	390	20	a.	a.	PROPN
hassl-3115	390	21	(	(	PUNCT
hassl-3115	390	22	2011	2011	NUM
hassl-3115	390	23	)	)	PUNCT
hassl-3115	390	24	.	.	PUNCT
hassl-3115	391	1	do	do	VERB
hassl-3115	391	2	audit	audit	NOUN
hassl-3115	391	3	tenure	tenure	NOUN
hassl-3115	391	4	and	and	CCONJ
hassl-3115	391	5	firm	firm	ADJ
hassl-3115	391	6	size	size	NOUN
hassl-3115	391	7	contribute	contribute	VERB
hassl-3115	391	8	to	to	PART
hassl-3115	391	9	audit	audit	NOUN
hassl-3115	391	10	quality	quality	NOUN
hassl-3115	391	11	?	?	PUNCT
hassl-3115	391	12	:	:	PUNCT
hassl-3115	391	13	empirical	empirical	ADJ
hassl-3115	391	14	evidence	evidence	NOUN
hassl-3115	391	15	from	from	ADP
hassl-3115	391	16	jordan	jordan	PROPN
hassl-3115	391	17	.	.	PUNCT
hassl-3115	392	1	managerial	managerial	ADJ
hassl-3115	392	2	auditing	auditing	NOUN
hassl-3115	392	3	journal	journal	NOUN
hassl-3115	392	4	,	,	PUNCT
hassl-3115	392	5	26(4	26(4	NUM
hassl-3115	392	6	)	)	PUNCT
hassl-3115	392	7	,	,	PUNCT
hassl-3115	392	8	317-334.available	317-334.available	NUM
hassl-3115	392	9	at	at	ADP
hassl-3115	392	10	:	:	PUNCT
hassl-3115	392	11	https://doi.org/10.1108/02686901111124648	https://doi.org/10.1108/02686901111124648	X
hassl-3115	392	12	.	.	PUNCT
hassl-3115	393	1	ardhityanto	ardhityanto	PROPN
hassl-3115	393	2	,	,	PUNCT
hassl-3115	393	3	e.	e.	PROPN
hassl-3115	393	4	p.	p.	PROPN
hassl-3115	393	5	(	(	PUNCT
hassl-3115	393	6	2020	2020	NUM
hassl-3115	393	7	)	)	PUNCT
hassl-3115	393	8	.	.	PUNCT
hassl-3115	394	1	the	the	DET
hassl-3115	394	2	effect	effect	NOUN
hassl-3115	394	3	of	of	ADP
hassl-3115	394	4	audit	audit	NOUN
hassl-3115	394	5	fees	fee	NOUN
hassl-3115	394	6	,	,	PUNCT
hassl-3115	394	7	audit	audit	NOUN
hassl-3115	394	8	tenure	tenure	NOUN
hassl-3115	394	9	,	,	PUNCT
hassl-3115	394	10	audit	audit	NOUN
hassl-3115	394	11	rotation	rotation	NOUN
hassl-3115	394	12	,	,	PUNCT
hassl-3115	394	13	leverage	leverage	NOUN
hassl-3115	394	14	,	,	PUNCT
hassl-3115	394	15	and	and	CCONJ
hassl-3115	394	16	company	company	NOUN
hassl-3115	394	17	size	size	NOUN
hassl-3115	394	18	on	on	ADP
hassl-3115	394	19	audit	audit	NOUN
hassl-3115	394	20	quality	quality	NOUN
hassl-3115	394	21	.	.	PUNCT
hassl-3115	395	1	paper	paper	NOUN
hassl-3115	395	2	presented	present	VERB
hassl-3115	395	3	at	at	ADP
hassl-3115	395	4	the	the	DET
hassl-3115	395	5	3rd	3rd	ADJ
hassl-3115	395	6	proceedings	proceeding	NOUN
hassl-3115	395	7	of	of	ADP
hassl-3115	395	8	the	the	DET
hassl-3115	395	9	business	business	NOUN
hassl-3115	395	10	and	and	CCONJ
hassl-3115	395	11	economics	economic	NOUN
hassl-3115	395	12	conference	conference	NOUN
hassl-3115	395	13	in	in	ADP
hassl-3115	395	14	utilizing	utilize	VERB
hassl-3115	395	15	modern	modern	ADJ
hassl-3115	395	16	technology	technology	NOUN
hassl-3115	395	17	.	.	PUNCT
hassl-3115	396	1	arens	arens	PROPN
hassl-3115	396	2	.	.	PUNCT
hassl-3115	397	1	(	(	PUNCT
hassl-3115	397	2	2006	2006	NUM
hassl-3115	397	3	)	)	PUNCT
hassl-3115	397	4	.	.	PUNCT
hassl-3115	398	1	auditing	auditing	NOUN
hassl-3115	398	2	and	and	CCONJ
hassl-3115	398	3	integrated	integrate	VERB
hassl-3115	398	4	approach	approach	NOUN
hassl-3115	398	5	(	(	PUNCT
hassl-3115	398	6	11th	11th	ADJ
hassl-3115	398	7	ed	ed	NOUN
hassl-3115	398	8	.	.	PUNCT
hassl-3115	398	9	)	)	PUNCT
hassl-3115	398	10	.	.	PUNCT
hassl-3115	399	1	new	new	PROPN
hassl-3115	399	2	jersey	jersey	PROPN
hassl-3115	399	3	:	:	PUNCT
hassl-3115	399	4	practice	practice	NOUN
hassl-3115	399	5	hall	hall	NOUN
hassl-3115	399	6	.	.	PUNCT
hassl-3115	400	1	arisinta	arisinta	ADJ
hassl-3115	400	2	,	,	PUNCT
hassl-3115	400	3	o.	o.	PROPN
hassl-3115	400	4	(	(	PUNCT
hassl-3115	400	5	2013	2013	NUM
hassl-3115	400	6	)	)	PUNCT
hassl-3115	400	7	.	.	PUNCT
hassl-3115	401	1	the	the	DET
hassl-3115	401	2	effect	effect	NOUN
hassl-3115	401	3	of	of	ADP
hassl-3115	401	4	competence	competence	NOUN
hassl-3115	401	5	,	,	PUNCT
hassl-3115	401	6	independence	independence	NOUN
hassl-3115	401	7	,	,	PUNCT
hassl-3115	401	8	time	time	NOUN
hassl-3115	401	9	budget	budget	NOUN
hassl-3115	401	10	pressure	pressure	NOUN
hassl-3115	401	11	,	,	PUNCT
hassl-3115	401	12	and	and	CCONJ
hassl-3115	401	13	audit	audit	NOUN
hassl-3115	401	14	fees	fee	NOUN
hassl-3115	401	15	on	on	ADP
hassl-3115	401	16	audit	audit	NOUN
hassl-3115	401	17	quality	quality	NOUN
hassl-3115	401	18	at	at	ADP
hassl-3115	401	19	a	a	DET
hassl-3115	401	20	public	public	ADJ
hassl-3115	401	21	accounting	accounting	NOUN
hassl-3115	401	22	firm	firm	NOUN
hassl-3115	401	23	in	in	ADP
hassl-3115	401	24	surabaya	surabaya	PROPN
hassl-3115	401	25	.	.	PUNCT
hassl-3115	402	1	journal	journal	PROPN
hassl-3115	402	2	of	of	ADP
hassl-3115	402	3	economics	economic	NOUN
hassl-3115	402	4	and	and	CCONJ
hassl-3115	402	5	business	business	NOUN
hassl-3115	402	6	,	,	PUNCT
hassl-3115	402	7	13(3	13(3	NUM
hassl-3115	402	8	)	)	PUNCT
hassl-3115	402	9	,	,	PUNCT
hassl-3115	402	10	266–278	266–278	NUM
hassl-3115	402	11	.	.	PUNCT
hassl-3115	402	12	augustine	augustine	PROPN
hassl-3115	402	13	,	,	PUNCT
hassl-3115	402	14	o.	o.	PROPN
hassl-3115	402	15	e.	e.	PROPN
hassl-3115	402	16	,	,	PUNCT
hassl-3115	402	17	chijioke	chijioke	NOUN
hassl-3115	402	18	,	,	PUNCT
hassl-3115	402	19	m.	m.	NOUN
hassl-3115	402	20	,	,	PUNCT
hassl-3115	402	21	sadiq	sadiq	PROPN
hassl-3115	402	22	,	,	PUNCT
hassl-3115	402	23	o.	o.	PROPN
hassl-3115	402	24	a.	a.	PROPN
hassl-3115	402	25	,	,	PUNCT
hassl-3115	402	26	&	&	CCONJ
hassl-3115	402	27	francis	francis	PROPN
hassl-3115	402	28	,	,	PUNCT
hassl-3115	402	29	a.	a.	PROPN
hassl-3115	402	30	o.	o.	PROPN
hassl-3115	402	31	(	(	PUNCT
hassl-3115	402	32	2013	2013	NUM
hassl-3115	402	33	)	)	PUNCT
hassl-3115	402	34	.	.	PUNCT
hassl-3115	403	1	internal	internal	ADJ
hassl-3115	403	2	control	control	NOUN
hassl-3115	403	3	system	system	NOUN
hassl-3115	403	4	and	and	CCONJ
hassl-3115	403	5	quality	quality	NOUN
hassl-3115	403	6	audit	audit	NOUN
hassl-3115	403	7	work	work	NOUN
hassl-3115	403	8	.	.	PUNCT
hassl-3115	404	1	research	research	NOUN
hassl-3115	404	2	journal	journal	PROPN
hassl-3115	404	3	of	of	ADP
hassl-3115	404	4	finance	finance	NOUN
hassl-3115	404	5	and	and	CCONJ
hassl-3115	404	6	accounting	accounting	NOUN
hassl-3115	404	7	,	,	PUNCT
hassl-3115	404	8	4(13	4(13	NUM
hassl-3115	404	9	)	)	PUNCT
hassl-3115	404	10	,	,	PUNCT
hassl-3115	404	11	100-105.available	100-105.available	ADV
hassl-3115	404	12	at	at	ADP
hassl-3115	404	13	:	:	PUNCT
hassl-3115	404	14	https://core.ac.uk/download/pdf/234629638.pdf	https://core.ac.uk/download/pdf/234629638.pdf	PROPN
hassl-3115	404	15	.	.	PROPN
hassl-3115	404	16	azad	azad	PROPN
hassl-3115	404	17	,	,	PUNCT
hassl-3115	404	18	a.	a.	PROPN
hassl-3115	404	19	n.	n.	PROPN
hassl-3115	404	20	(	(	PUNCT
hassl-3115	404	21	1994	1994	NUM
hassl-3115	404	22	)	)	PUNCT
hassl-3115	404	23	.	.	PUNCT
hassl-3115	405	1	time	time	NOUN
hassl-3115	405	2	budget	budget	NOUN
hassl-3115	405	3	pressure	pressure	NOUN
hassl-3115	405	4	and	and	CCONJ
hassl-3115	405	5	filtering	filtering	NOUN
hassl-3115	405	6	of	of	ADP
hassl-3115	405	7	time	time	NOUN
hassl-3115	405	8	practices	practice	NOUN
hassl-3115	405	9	in	in	ADP
hassl-3115	405	10	internal	internal	ADJ
hassl-3115	405	11	auditing	auditing	NOUN
hassl-3115	405	12	:	:	PUNCT
hassl-3115	405	13	a	a	DET
hassl-3115	405	14	survey	survey	NOUN
hassl-3115	405	15	.	.	PUNCT
hassl-3115	406	1	managerial	managerial	ADJ
hassl-3115	406	2	auditing	auditing	NOUN
hassl-3115	406	3	journal	journal	NOUN
hassl-3115	406	4	,	,	PUNCT
hassl-3115	406	5	9(6	9(6	NUM
hassl-3115	406	6	)	)	PUNCT
hassl-3115	406	7	,	,	PUNCT
hassl-3115	406	8	17–25.available	17–25.available	NUM
hassl-3115	406	9	at	at	ADP
hassl-3115	406	10	:	:	PUNCT
hassl-3115	406	11	https://doi.org/10.1108/02686909410061242	https://doi.org/10.1108/02686909410061242	NOUN
hassl-3115	406	12	.	.	PUNCT
hassl-3115	407	1	berig	berig	PROPN
hassl-3115	407	2	,	,	PUNCT
hassl-3115	407	3	a.	a.	PROPN
hassl-3115	407	4	,	,	PUNCT
hassl-3115	407	5	kalangi	kalangi	PROPN
hassl-3115	407	6	,	,	PUNCT
hassl-3115	407	7	l.	l.	PROPN
hassl-3115	407	8	,	,	PUNCT
hassl-3115	407	9	&	&	CCONJ
hassl-3115	407	10	wokas	wokas	PROPN
hassl-3115	407	11	,	,	PUNCT
hassl-3115	407	12	h.	h.	PROPN
hassl-3115	407	13	(	(	PUNCT
hassl-3115	407	14	2018	2018	NUM
hassl-3115	407	15	)	)	PUNCT
hassl-3115	407	16	.	.	PUNCT
hassl-3115	408	1	the	the	DET
hassl-3115	408	2	effect	effect	NOUN
hassl-3115	408	3	of	of	ADP
hassl-3115	408	4	client	client	NOUN
hassl-3115	408	5	firm	firm	ADJ
hassl-3115	408	6	size	size	NOUN
hassl-3115	408	7	and	and	CCONJ
hassl-3115	408	8	audit	audit	NOUN
hassl-3115	408	9	rotation	rotation	NOUN
hassl-3115	408	10	on	on	ADP
hassl-3115	408	11	audit	audit	NOUN
hassl-3115	408	12	quality	quality	NOUN
hassl-3115	408	13	in	in	ADP
hassl-3115	408	14	manufacturing	manufacturing	NOUN
hassl-3115	408	15	companies	company	NOUN
hassl-3115	408	16	listed	list	VERB
hassl-3115	408	17	on	on	ADP
hassl-3115	408	18	the	the	DET
hassl-3115	408	19	indonesian	indonesian	ADJ
hassl-3115	408	20	stock	stock	PROPN
hassl-3115	408	21	exchange	exchange	NOUN
hassl-3115	408	22	in	in	ADP
hassl-3115	408	23	2012	2012	NUM
hassl-3115	408	24	-	-	SYM
hassl-3115	408	25	2015	2015	NUM
hassl-3115	408	26	.	.	PUNCT
hassl-3115	409	1	going	go	VERB
hassl-3115	409	2	concern	concern	NOUN
hassl-3115	409	3	:	:	PUNCT
hassl-3115	409	4	journal	journal	NOUN
hassl-3115	409	5	of	of	ADP
hassl-3115	409	6	accounting	accounting	NOUN
hassl-3115	409	7	research	research	NOUN
hassl-3115	409	8	,	,	PUNCT
hassl-3115	409	9	13(04	13(04	NUM
hassl-3115	409	10	)	)	PUNCT
hassl-3115	409	11	,	,	PUNCT
hassl-3115	409	12	1–9.available	1–9.available	ADJ
hassl-3115	409	13	at	at	ADP
hassl-3115	409	14	:	:	PUNCT
hassl-3115	409	15	https://doi.org/10.32400/gc.13.03.19934.2018	https://doi.org/10.32400/gc.13.03.19934.2018	NOUN
hassl-3115	409	16	.	.	PUNCT
hassl-3115	409	17	blandon	blandon	PROPN
hassl-3115	409	18	,	,	PUNCT
hassl-3115	409	19	j.	j.	PROPN
hassl-3115	409	20	g.	g.	PROPN
hassl-3115	409	21	,	,	PUNCT
hassl-3115	409	22	&	&	CCONJ
hassl-3115	409	23	bosch	bosch	PROPN
hassl-3115	409	24	,	,	PUNCT
hassl-3115	409	25	j.	j.	PROPN
hassl-3115	409	26	m.	m.	PROPN
hassl-3115	409	27	(	(	PUNCT
hassl-3115	409	28	2018	2018	NUM
hassl-3115	409	29	)	)	PUNCT
hassl-3115	409	30	.	.	PUNCT
hassl-3115	410	1	udit	udit	PROPN
hassl-3115	410	2	partner	partner	PROPN
hassl-3115	410	3	industry	industry	NOUN
hassl-3115	410	4	specialization	specialization	NOUN
hassl-3115	410	5	and	and	CCONJ
hassl-3115	410	6	audit	audit	NOUN
hassl-3115	410	7	quality	quality	NOUN
hassl-3115	410	8	:	:	PUNCT
hassl-3115	410	9	evidence	evidence	NOUN
hassl-3115	410	10	from	from	ADP
hassl-3115	410	11	spain	spain	PROPN
hassl-3115	410	12	.	.	PUNCT
hassl-3115	411	1	international	international	ADJ
hassl-3115	411	2	journal	journal	PROPN
hassl-3115	411	3	of	of	ADP
hassl-3115	411	4	auditing	auditing	NOUN
hassl-3115	411	5	,	,	PUNCT
hassl-3115	411	6	22(1	22(1	NUM
hassl-3115	411	7	)	)	PUNCT
hassl-3115	411	8	,	,	PUNCT
hassl-3115	411	9	98	98	NUM
hassl-3115	411	10	-	-	SYM
hassl-3115	411	11	108	108	NUM
hassl-3115	411	12	.	.	PUNCT
hassl-3115	412	1	blandon	blandon	PROPN
hassl-3115	412	2	,	,	PUNCT
hassl-3115	412	3	g.	g.	PROPN
hassl-3115	412	4	j.	j.	PROPN
hassl-3115	412	5	,	,	PUNCT
hassl-3115	412	6	bosch	bosch	PROPN
hassl-3115	412	7	,	,	PUNCT
hassl-3115	412	8	a.	a.	PROPN
hassl-3115	412	9	j.	j.	PROPN
hassl-3115	412	10	m.	m.	PROPN
hassl-3115	412	11	,	,	PUNCT
hassl-3115	412	12	&	&	CCONJ
hassl-3115	412	13	ravenda	ravenda	PROPN
hassl-3115	412	14	,	,	PUNCT
hassl-3115	412	15	d.	d.	PROPN
hassl-3115	412	16	(	(	PUNCT
hassl-3115	412	17	2020	2020	NUM
hassl-3115	412	18	)	)	PUNCT
hassl-3115	412	19	.	.	PUNCT
hassl-3115	413	1	audit	audit	NOUN
hassl-3115	413	2	firm	firm	ADJ
hassl-3115	413	3	tenure	tenure	NOUN
hassl-3115	413	4	and	and	CCONJ
hassl-3115	413	5	audit	audit	NOUN
hassl-3115	413	6	quality	quality	NOUN
hassl-3115	413	7	:	:	PUNCT
hassl-3115	413	8	a	a	DET
hassl-3115	413	9	cross	cross	ADJ
hassl-3115	413	10	-	-	ADJ
hassl-3115	413	11	european	european	ADJ
hassl-3115	413	12	study	study	NOUN
hassl-3115	413	13	.	.	PUNCT
hassl-3115	414	1	journal	journal	PROPN
hassl-3115	414	2	of	of	ADP
hassl-3115	414	3	international	international	ADJ
hassl-3115	414	4	financial	financial	ADJ
hassl-3115	414	5	management	management	NOUN
hassl-3115	414	6	&	&	CCONJ
hassl-3115	414	7	accounting	accounting	PROPN
hassl-3115	414	8	,	,	PUNCT
hassl-3115	414	9	31(1	31(1	NUM
hassl-3115	414	10	)	)	PUNCT
hassl-3115	414	11	,	,	PUNCT
hassl-3115	414	12	35-64.available	35-64.available	ADJ
hassl-3115	414	13	at	at	ADP
hassl-3115	414	14	:	:	PUNCT
hassl-3115	414	15	https://doi.org/10.1111/jifm.12098	https://doi.org/10.1111/jifm.12098	PROPN
hassl-3115	414	16	.	.	PUNCT
hassl-3115	414	17	broberg	broberg	PROPN
hassl-3115	414	18	,	,	PUNCT
hassl-3115	414	19	p.	p.	NOUN
hassl-3115	414	20	,	,	PUNCT
hassl-3115	414	21	tagesson	tagesson	PROPN
hassl-3115	414	22	,	,	PUNCT
hassl-3115	414	23	t.	t.	PROPN
hassl-3115	414	24	,	,	PUNCT
hassl-3115	414	25	argento	argento	PROPN
hassl-3115	414	26	,	,	PUNCT
hassl-3115	414	27	d.	d.	PROPN
hassl-3115	414	28	,	,	PUNCT
hassl-3115	414	29	gyllengahm	gyllengahm	PROPN
hassl-3115	414	30	,	,	PUNCT
hassl-3115	414	31	n.	n.	NOUN
hassl-3115	414	32	,	,	PUNCT
hassl-3115	414	33	&	&	CCONJ
hassl-3115	414	34	mårtensson	mårtensson	PROPN
hassl-3115	414	35	,	,	PUNCT
hassl-3115	414	36	o.	o.	NOUN
hassl-3115	414	37	(	(	PUNCT
hassl-3115	414	38	2017	2017	NUM
hassl-3115	414	39	)	)	PUNCT
hassl-3115	414	40	.	.	PUNCT
hassl-3115	415	1	explaining	explain	VERB
hassl-3115	415	2	the	the	DET
hassl-3115	415	3	influence	influence	NOUN
hassl-3115	415	4	of	of	ADP
hassl-3115	415	5	time	time	NOUN
hassl-3115	415	6	budget	budget	NOUN
hassl-3115	415	7	pressure	pressure	NOUN
hassl-3115	415	8	on	on	ADP
hassl-3115	415	9	audit	audit	NOUN
hassl-3115	415	10	quality	quality	NOUN
hassl-3115	415	11	in	in	ADP
hassl-3115	415	12	sweden	sweden	PROPN
hassl-3115	415	13	.	.	PUNCT
hassl-3115	416	1	journal	journal	PROPN
hassl-3115	416	2	of	of	ADP
hassl-3115	416	3	management	management	NOUN
hassl-3115	416	4	&	&	CCONJ
hassl-3115	416	5	governance	governance	NOUN
hassl-3115	416	6	,	,	PUNCT
hassl-3115	416	7	21(2	21(2	NUM
hassl-3115	416	8	)	)	PUNCT
hassl-3115	416	9	,	,	PUNCT
hassl-3115	416	10	331-350.available	331-350.available	NUM
hassl-3115	416	11	at	at	ADP
hassl-3115	416	12	:	:	PUNCT
hassl-3115	416	13	https://doi.org/10.1007/s10997-016-9346-4	https://doi.org/10.1007/s10997-016-9346-4	NUM
hassl-3115	416	14	.	.	PUNCT
hassl-3115	417	1	buchori	buchori	PROPN
hassl-3115	417	2	,	,	PUNCT
hassl-3115	417	3	a.	a.	PROPN
hassl-3115	417	4	,	,	PUNCT
hassl-3115	417	5	&	&	CCONJ
hassl-3115	417	6	budiantoro	budiantoro	PROPN
hassl-3115	417	7	,	,	PUNCT
hassl-3115	417	8	h.	h.	PROPN
hassl-3115	417	9	(	(	PUNCT
hassl-3115	417	10	2019	2019	NUM
hassl-3115	417	11	)	)	PUNCT
hassl-3115	417	12	.	.	PUNCT
hassl-3115	418	1	the	the	DET
hassl-3115	418	2	effect	effect	NOUN
hassl-3115	418	3	of	of	ADP
hassl-3115	418	4	client	client	NOUN
hassl-3115	418	5	firm	firm	ADJ
hassl-3115	418	6	size	size	NOUN
hassl-3115	418	7	,	,	PUNCT
hassl-3115	418	8	audit	audit	NOUN
hassl-3115	418	9	tenure	tenure	NOUN
hassl-3115	418	10	,	,	PUNCT
hassl-3115	418	11	and	and	CCONJ
hassl-3115	418	12	auditor	auditor	NOUN
hassl-3115	418	13	specialization	specialization	NOUN
hassl-3115	418	14	on	on	ADP
hassl-3115	418	15	audit	audit	NOUN
hassl-3115	418	16	quality	quality	NOUN
hassl-3115	418	17	.	.	PUNCT
hassl-3115	419	1	journal	journal	NOUN
hassl-3115	419	2	of	of	ADP
hassl-3115	419	3	taxes	taxis	NOUN
hassl-3115	419	4	,	,	PUNCT
hassl-3115	419	5	accounting	accounting	NOUN
hassl-3115	419	6	,	,	PUNCT
hassl-3115	419	7	information	information	NOUN
hassl-3115	419	8	systems	system	NOUN
hassl-3115	419	9	,	,	PUNCT
hassl-3115	419	10	and	and	CCONJ
hassl-3115	419	11	auditing	auditing	NOUN
hassl-3115	419	12	,	,	PUNCT
hassl-3115	419	13	1(1	1(1	NUM
hassl-3115	419	14	)	)	PUNCT
hassl-3115	419	15	,	,	PUNCT
hassl-3115	419	16	22–39	22–39	NUM
hassl-3115	419	17	.	.	PUNCT
hassl-3115	420	1	buntara	buntara	PROPN
hassl-3115	420	2	,	,	PUNCT
hassl-3115	420	3	a.	a.	NOUN
hassl-3115	420	4	a.	a.	PROPN
hassl-3115	420	5	,	,	PUNCT
hassl-3115	420	6	&	&	CCONJ
hassl-3115	420	7	adhariani	adhariani	PROPN
hassl-3115	420	8	,	,	PUNCT
hassl-3115	420	9	d.	d.	PROPN
hassl-3115	420	10	(	(	PUNCT
hassl-3115	420	11	2019	2019	NUM
hassl-3115	420	12	)	)	PUNCT
hassl-3115	420	13	.	.	PUNCT
hassl-3115	421	1	audit	audit	NOUN
hassl-3115	421	2	tenure	tenure	NOUN
hassl-3115	421	3	and	and	CCONJ
hassl-3115	421	4	audit	audit	NOUN
hassl-3115	421	5	quality	quality	NOUN
hassl-3115	421	6	:	:	PUNCT
hassl-3115	421	7	the	the	DET
hassl-3115	421	8	renewal	renewal	NOUN
hassl-3115	421	9	sense	sense	NOUN
hassl-3115	421	10	of	of	ADP
hassl-3115	421	11	comfort	comfort	NOUN
hassl-3115	421	12	?	?	PUNCT
hassl-3115	422	1	australasian	australasian	ADJ
hassl-3115	422	2	accounting	accounting	NOUN
hassl-3115	422	3	,	,	PUNCT
hassl-3115	422	4	business	business	NOUN
hassl-3115	422	5	and	and	CCONJ
hassl-3115	422	6	finance	finance	NOUN
hassl-3115	422	7	journal	journal	NOUN
hassl-3115	422	8	,	,	PUNCT
hassl-3115	422	9	13(4	13(4	NUM
hassl-3115	422	10	)	)	PUNCT
hassl-3115	422	11	,	,	PUNCT
hassl-3115	422	12	46	46	NUM
hassl-3115	422	13	-	-	SYM
hassl-3115	422	14	62	62	NUM
hassl-3115	422	15	.	.	PUNCT
hassl-3115	423	1	carey	carey	PROPN
hassl-3115	423	2	,	,	PUNCT
hassl-3115	423	3	p.	p.	PROPN
hassl-3115	423	4	,	,	PUNCT
hassl-3115	423	5	&	&	CCONJ
hassl-3115	423	6	simnett	simnett	PROPN
hassl-3115	423	7	,	,	PUNCT
hassl-3115	423	8	r.	r.	PROPN
hassl-3115	423	9	(	(	PUNCT
hassl-3115	423	10	2006	2006	NUM
hassl-3115	423	11	)	)	PUNCT
hassl-3115	423	12	.	.	PUNCT
hassl-3115	424	1	audit	audit	NOUN
hassl-3115	424	2	partner	partner	NOUN
hassl-3115	424	3	tenure	tenure	NOUN
hassl-3115	424	4	and	and	CCONJ
hassl-3115	424	5	audit	audit	NOUN
hassl-3115	424	6	quality	quality	NOUN
hassl-3115	424	7	.	.	PUNCT
hassl-3115	425	1	the	the	DET
hassl-3115	425	2	accounting	accounting	PROPN
hassl-3115	425	3	review	review	PROPN
hassl-3115	425	4	,	,	PUNCT
hassl-3115	425	5	81(3	81(3	NUM
hassl-3115	425	6	)	)	PUNCT
hassl-3115	425	7	,	,	PUNCT
hassl-3115	425	8	653-676.available	653-676.available	NUM
hassl-3115	425	9	at	at	ADP
hassl-3115	425	10	:	:	PUNCT
hassl-3115	425	11	https://doi.org/10.2308/accr.2006.81.3.653	https://doi.org/10.2308/accr.2006.81.3.653	PROPN
hassl-3115	425	12	.	.	PROPN
hassl-3115	425	13	collins	collins	PROPN
hassl-3115	425	14	,	,	PUNCT
hassl-3115	425	15	d.	d.	PROPN
hassl-3115	425	16	,	,	PUNCT
hassl-3115	425	17	&	&	CCONJ
hassl-3115	425	18	kothari	kothari	PROPN
hassl-3115	425	19	,	,	PUNCT
hassl-3115	425	20	s.	s.	PROPN
hassl-3115	425	21	(	(	PUNCT
hassl-3115	425	22	1989	1989	NUM
hassl-3115	425	23	)	)	PUNCT
hassl-3115	425	24	.	.	PUNCT
hassl-3115	426	1	an	an	DET
hassl-3115	426	2	analysis	analysis	NOUN
hassl-3115	426	3	of	of	ADP
hassl-3115	426	4	intertemporal	intertemporal	ADJ
hassl-3115	426	5	and	and	CCONJ
hassl-3115	426	6	cross	cross	ADJ
hassl-3115	426	7	-	-	ADJ
hassl-3115	426	8	sectional	sectional	ADJ
hassl-3115	426	9	determinants	determinant	NOUN
hassl-3115	426	10	of	of	ADP
hassl-3115	426	11	earnings	earning	NOUN
hassl-3115	426	12	response	response	NOUN
hassl-3115	426	13	coefficients	coefficient	NOUN
hassl-3115	426	14	.	.	PUNCT
hassl-3115	427	1	journal	journal	NOUN
hassl-3115	427	2	of	of	ADP
hassl-3115	427	3	accounting	accounting	NOUN
hassl-3115	427	4	and	and	CCONJ
hassl-3115	427	5	economics	economic	NOUN
hassl-3115	427	6	,	,	PUNCT
hassl-3115	427	7	11(2	11(2	NOUN
hassl-3115	427	8	-	-	PUNCT
hassl-3115	427	9	3	3	NUM
hassl-3115	427	10	)	)	PUNCT
hassl-3115	427	11	,	,	PUNCT
hassl-3115	427	12	143-181.available	143-181.available	NUM
hassl-3115	427	13	at	at	ADP
hassl-3115	427	14	:	:	PUNCT
hassl-3115	427	15	https://doi.org/10.1016/0165-4101(89)90004-9	https://doi.org/10.1016/0165-4101(89)90004-9	PROPN
hassl-3115	427	16	.	.	PUNCT
hassl-3115	428	1	coram	coram	PROPN
hassl-3115	428	2	,	,	PUNCT
hassl-3115	428	3	p.	p.	PROPN
hassl-3115	428	4	,	,	PUNCT
hassl-3115	428	5	ng	ng	PROPN
hassl-3115	428	6	,	,	PUNCT
hassl-3115	428	7	j.	j.	PROPN
hassl-3115	428	8	,	,	PUNCT
hassl-3115	428	9	&	&	CCONJ
hassl-3115	428	10	woodliff	woodliff	PROPN
hassl-3115	428	11	,	,	PUNCT
hassl-3115	428	12	d.	d.	PROPN
hassl-3115	428	13	(	(	PUNCT
hassl-3115	428	14	2003	2003	NUM
hassl-3115	428	15	)	)	PUNCT
hassl-3115	428	16	.	.	PUNCT
hassl-3115	429	1	a	a	DET
hassl-3115	429	2	survey	survey	NOUN
hassl-3115	429	3	of	of	ADP
hassl-3115	429	4	time	time	NOUN
hassl-3115	429	5	budget	budget	NOUN
hassl-3115	429	6	pressure	pressure	NOUN
hassl-3115	429	7	and	and	CCONJ
hassl-3115	429	8	reduced	reduce	VERB
hassl-3115	429	9	audit	audit	NOUN
hassl-3115	429	10	quality	quality	NOUN
hassl-3115	429	11	among	among	ADP
hassl-3115	429	12	australian	australian	ADJ
hassl-3115	429	13	auditors	auditor	NOUN
hassl-3115	429	14	.	.	PUNCT
hassl-3115	430	1	australian	australian	ADJ
hassl-3115	430	2	accounting	accounting	NOUN
hassl-3115	430	3	review	review	NOUN
hassl-3115	430	4	,	,	PUNCT
hassl-3115	430	5	13(29	13(29	NUM
hassl-3115	430	6	)	)	PUNCT
hassl-3115	430	7	,	,	PUNCT
hassl-3115	430	8	38-44.available	38-44.available	ADJ
hassl-3115	430	9	at	at	ADP
hassl-3115	430	10	:	:	PUNCT
hassl-3115	430	11	https://doi.org/10.1111/j.1835-2561.2003.tb00218.x	https://doi.org/10.1111/j.1835-2561.2003.tb00218.x	PROPN
hassl-3115	430	12	.	.	PROPN
hassl-3115	430	13	coram	coram	PROPN
hassl-3115	430	14	,	,	PUNCT
hassl-3115	430	15	p.	p.	PROPN
hassl-3115	430	16	,	,	PUNCT
hassl-3115	430	17	ng	ng	PROPN
hassl-3115	430	18	,	,	PUNCT
hassl-3115	430	19	j.	j.	PROPN
hassl-3115	430	20	,	,	PUNCT
hassl-3115	430	21	&	&	CCONJ
hassl-3115	430	22	woodliff	woodliff	PROPN
hassl-3115	430	23	,	,	PUNCT
hassl-3115	430	24	d.	d.	PROPN
hassl-3115	430	25	(	(	PUNCT
hassl-3115	430	26	2004	2004	NUM
hassl-3115	430	27	)	)	PUNCT
hassl-3115	430	28	.	.	PUNCT
hassl-3115	431	1	the	the	DET
hassl-3115	431	2	effect	effect	NOUN
hassl-3115	431	3	of	of	ADP
hassl-3115	431	4	risk	risk	NOUN
hassl-3115	431	5	of	of	ADP
hassl-3115	431	6	misstatement	misstatement	NOUN
hassl-3115	431	7	on	on	ADP
hassl-3115	431	8	the	the	DET
hassl-3115	431	9	propensity	propensity	NOUN
hassl-3115	431	10	to	to	PART
hassl-3115	431	11	commit	commit	VERB
hassl-3115	431	12	reduced	reduced	ADJ
hassl-3115	431	13	audit	audit	NOUN
hassl-3115	431	14	quality	quality	NOUN
hassl-3115	431	15	acts	act	NOUN
hassl-3115	431	16	under	under	ADP
hassl-3115	431	17	time	time	NOUN
hassl-3115	431	18	budget	budget	NOUN
hassl-3115	431	19	pressure	pressure	NOUN
hassl-3115	431	20	.	.	PUNCT
hassl-3115	432	1	auditing	audit	VERB
hassl-3115	432	2	-	-	PUNCT
hassl-3115	432	3	a	a	DET
hassl-3115	432	4	journal	journal	NOUN
hassl-3115	432	5	of	of	ADP
hassl-3115	432	6	practice	practice	NOUN
hassl-3115	432	7	and	and	CCONJ
hassl-3115	432	8	theory	theory	NOUN
hassl-3115	432	9	,	,	PUNCT
hassl-3115	432	10	23(2	23(2	NOUN
hassl-3115	432	11	)	)	PUNCT
hassl-3115	432	12	,	,	PUNCT
hassl-3115	432	13	159-167.available	159-167.available	NUM
hassl-3115	432	14	at	at	ADP
hassl-3115	432	15	:	:	PUNCT
hassl-3115	432	16	https://doi.org/10.2308/aud.2004.23.2.159	https://doi.org/10.2308/aud.2004.23.2.159	PROPN
hassl-3115	432	17	.	.	PUNCT
hassl-3115	433	1	crasswell	crasswell	ADJ
hassl-3115	433	2	.	.	PUNCT
hassl-3115	434	1	(	(	PUNCT
hassl-3115	434	2	1995	1995	NUM
hassl-3115	434	3	)	)	PUNCT
hassl-3115	434	4	.	.	PUNCT
hassl-3115	435	1	auditor	auditor	PROPN
hassl-3115	435	2	brand	brand	NOUN
hassl-3115	435	3	name	name	NOUN
hassl-3115	435	4	reputation	reputation	NOUN
hassl-3115	435	5	and	and	CCONJ
hassl-3115	435	6	industry	industry	NOUN
hassl-3115	435	7	spesialization	spesialization	NOUN
hassl-3115	435	8	.	.	PUNCT
hassl-3115	436	1	journal	journal	NOUN
hassl-3115	436	2	of	of	ADP
hassl-3115	436	3	accounting	accounting	NOUN
hassl-3115	436	4	and	and	CCONJ
hassl-3115	436	5	economics	economic	NOUN
hassl-3115	436	6	,	,	PUNCT
hassl-3115	436	7	20(3	20(3	NOUN
hassl-3115	436	8	)	)	PUNCT
hassl-3115	436	9	,	,	PUNCT
hassl-3115	436	10	297322	297322	NUM
hassl-3115	436	11	.	.	PUNCT
hassl-3115	437	1	humanities	humanity	NOUN
hassl-3115	437	2	and	and	CCONJ
hassl-3115	437	3	social	social	ADJ
hassl-3115	437	4	sciences	science	NOUN
hassl-3115	437	5	letters	letter	NOUN
hassl-3115	437	6	,	,	PUNCT
hassl-3115	437	7	2022	2022	NUM
hassl-3115	437	8	,	,	PUNCT
hassl-3115	437	9	10(4	10(4	NUM
hassl-3115	437	10	):	):	PUNCT
hassl-3115	437	11	463	463	NUM
hassl-3115	437	12	-	-	SYM
hassl-3115	437	13	481	481	NUM
hassl-3115	437	14	478	478	NUM
hassl-3115	437	15	©	©	PROPN
hassl-3115	437	16	2022	2022	NUM
hassl-3115	437	17	conscientia	conscientia	PROPN
hassl-3115	437	18	beam	beam	PROPN
hassl-3115	437	19	.	.	PUNCT
hassl-3115	438	1	all	all	DET
hassl-3115	438	2	rights	right	NOUN
hassl-3115	438	3	reserved	reserve	VERB
hassl-3115	438	4	.	.	PUNCT
hassl-3115	439	1	darya	darya	PROPN
hassl-3115	439	2	,	,	PUNCT
hassl-3115	439	3	k.	k.	PROPN
hassl-3115	439	4	,	,	PUNCT
hassl-3115	439	5	&	&	CCONJ
hassl-3115	439	6	puspitasari	puspitasari	PROPN
hassl-3115	439	7	,	,	PUNCT
hassl-3115	439	8	s.	s.	PROPN
hassl-3115	439	9	a.	a.	PROPN
hassl-3115	439	10	(	(	PUNCT
hassl-3115	439	11	2017	2017	NUM
hassl-3115	439	12	)	)	PUNCT
hassl-3115	439	13	.	.	PUNCT
hassl-3115	440	1	kap	kap	NOUN
hassl-3115	440	2	reputation	reputation	NOUN
hassl-3115	440	3	,	,	PUNCT
hassl-3115	440	4	audit	audit	NOUN
hassl-3115	440	5	tenure	tenure	NOUN
hassl-3115	440	6	,	,	PUNCT
hassl-3115	440	7	company	company	NOUN
hassl-3115	440	8	size	size	NOUN
hassl-3115	440	9	and	and	CCONJ
hassl-3115	440	10	audit	audit	NOUN
hassl-3115	440	11	quality	quality	NOUN
hassl-3115	440	12	.	.	PUNCT
hassl-3115	441	1	information	information	NOUN
hassl-3115	441	2	technology	technology	NOUN
hassl-3115	441	3	audit	audit	NOUN
hassl-3115	441	4	and	and	CCONJ
hassl-3115	441	5	assurance	assurance	NOUN
hassl-3115	441	6	,	,	PUNCT
hassl-3115	441	7	13(2	13(2	NOUN
hassl-3115	441	8	)	)	PUNCT
hassl-3115	441	9	,	,	PUNCT
hassl-3115	442	1	97–109	97–109	NUM
hassl-3115	442	2	.	.	PUNCT
hassl-3115	443	1	deangelo	deangelo	PROPN
hassl-3115	443	2	,	,	PUNCT
hassl-3115	443	3	l.	l.	PROPN
hassl-3115	443	4	e.	e.	PROPN
hassl-3115	443	5	(	(	PUNCT
hassl-3115	443	6	1981	1981	NUM
hassl-3115	443	7	)	)	PUNCT
hassl-3115	443	8	.	.	PUNCT
hassl-3115	444	1	auditor	auditor	NOUN
hassl-3115	444	2	independence	independence	NOUN
hassl-3115	444	3	,	,	PUNCT
hassl-3115	444	4	“	"	PUNCT
hassl-3115	444	5	low	low	ADJ
hassl-3115	444	6	balling	balling	NOUN
hassl-3115	444	7	”	"	PUNCT
hassl-3115	444	8	,	,	PUNCT
hassl-3115	444	9	and	and	CCONJ
hassl-3115	444	10	disclosure	disclosure	NOUN
hassl-3115	444	11	regulation	regulation	NOUN
hassl-3115	444	12	.	.	PUNCT
hassl-3115	445	1	journal	journal	NOUN
hassl-3115	445	2	of	of	ADP
hassl-3115	445	3	accounting	accounting	NOUN
hassl-3115	445	4	and	and	CCONJ
hassl-3115	445	5	economics	economic	NOUN
hassl-3115	445	6	,	,	PUNCT
hassl-3115	445	7	3(2	3(2	NUM
hassl-3115	445	8	)	)	PUNCT
hassl-3115	445	9	,	,	PUNCT
hassl-3115	445	10	113–127.available	113–127.available	NUM
hassl-3115	445	11	at	at	ADP
hassl-3115	445	12	:	:	PUNCT
hassl-3115	445	13	https://doi.org/10.1016/0165-4101(81)90009-4	https://doi.org/10.1016/0165-4101(81)90009-4	X
hassl-3115	445	14	.	.	PUNCT
hassl-3115	446	1	dechow	dechow	ADJ
hassl-3115	446	2	,	,	PUNCT
hassl-3115	446	3	p.	p.	PROPN
hassl-3115	446	4	,	,	PUNCT
hassl-3115	446	5	&	&	CCONJ
hassl-3115	446	6	dichev	dichev	PROPN
hassl-3115	446	7	,	,	PUNCT
hassl-3115	446	8	i.	i.	PROPN
hassl-3115	446	9	(	(	PUNCT
hassl-3115	446	10	2002	2002	NUM
hassl-3115	446	11	)	)	PUNCT
hassl-3115	446	12	.	.	PUNCT
hassl-3115	447	1	the	the	DET
hassl-3115	447	2	quality	quality	NOUN
hassl-3115	447	3	of	of	ADP
hassl-3115	447	4	accruals	accrual	NOUN
hassl-3115	447	5	and	and	CCONJ
hassl-3115	447	6	earnings	earning	NOUN
hassl-3115	447	7	:	:	PUNCT
hassl-3115	447	8	the	the	DET
hassl-3115	447	9	role	role	NOUN
hassl-3115	447	10	of	of	ADP
hassl-3115	447	11	accrual	accrual	ADJ
hassl-3115	447	12	estimation	estimation	NOUN
hassl-3115	447	13	errors	error	VERB
hassl-3115	447	14	the	the	DET
hassl-3115	447	15	accounting	accounting	NOUN
hassl-3115	447	16	review	review	NOUN
hassl-3115	447	17	,	,	PUNCT
hassl-3115	447	18	77	77	NUM
hassl-3115	447	19	,	,	PUNCT
hassl-3115	447	20	35-59.available	35-59.available	NUM
hassl-3115	447	21	at	at	ADP
hassl-3115	447	22	:	:	PUNCT
hassl-3115	447	23	http://dx.doi.org/10.2308/accr.2002.77.s-1.35	http://dx.doi.org/10.2308/accr.2002.77.s-1.35	PROPN
hassl-3115	447	24	.	.	PUNCT
hassl-3115	447	25	dezoort	dezoort	PROPN
hassl-3115	447	26	,	,	PUNCT
hassl-3115	447	27	f.	f.	PROPN
hassl-3115	447	28	t.	t.	PROPN
hassl-3115	447	29	,	,	PUNCT
hassl-3115	447	30	&	&	CCONJ
hassl-3115	447	31	lord	lord	PROPN
hassl-3115	447	32	,	,	PUNCT
hassl-3115	447	33	a.	a.	NOUN
hassl-3115	447	34	t.	t.	PROPN
hassl-3115	447	35	(	(	PUNCT
hassl-3115	447	36	1997	1997	NUM
hassl-3115	447	37	)	)	PUNCT
hassl-3115	447	38	.	.	PUNCT
hassl-3115	448	1	a	a	DET
hassl-3115	448	2	review	review	NOUN
hassl-3115	448	3	and	and	CCONJ
hassl-3115	448	4	synthesis	synthesis	NOUN
hassl-3115	448	5	of	of	ADP
hassl-3115	448	6	pressure	pressure	NOUN
hassl-3115	448	7	effects	effect	NOUN
hassl-3115	448	8	research	research	NOUN
hassl-3115	448	9	in	in	ADP
hassl-3115	448	10	accounting	accounting	NOUN
hassl-3115	448	11	.	.	PUNCT
hassl-3115	449	1	journal	journal	NOUN
hassl-3115	449	2	of	of	ADP
hassl-3115	449	3	accounting	accounting	NOUN
hassl-3115	449	4	literature	literature	NOUN
hassl-3115	449	5	,	,	PUNCT
hassl-3115	449	6	16	16	NUM
hassl-3115	449	7	,	,	PUNCT
hassl-3115	449	8	28	28	NUM
hassl-3115	449	9	-	-	SYM
hassl-3115	449	10	58	58	NUM
hassl-3115	449	11	.	.	PUNCT
hassl-3115	450	1	dimitrijevic	dimitrijevic	PROPN
hassl-3115	450	2	,	,	PUNCT
hassl-3115	450	3	d.	d.	PROPN
hassl-3115	450	4	,	,	PUNCT
hassl-3115	450	5	jovkovic	jovkovic	PROPN
hassl-3115	450	6	,	,	PUNCT
hassl-3115	450	7	b.	b.	PROPN
hassl-3115	450	8	,	,	PUNCT
hassl-3115	450	9	&	&	CCONJ
hassl-3115	450	10	milutinovic	milutinovic	PROPN
hassl-3115	450	11	,	,	PUNCT
hassl-3115	450	12	s.	s.	PROPN
hassl-3115	450	13	(	(	PUNCT
hassl-3115	450	14	2020	2020	NUM
hassl-3115	450	15	)	)	PUNCT
hassl-3115	450	16	.	.	PUNCT
hassl-3115	451	1	the	the	DET
hassl-3115	451	2	scope	scope	NOUN
hassl-3115	451	3	and	and	CCONJ
hassl-3115	451	4	limitations	limitation	NOUN
hassl-3115	451	5	of	of	ADP
hassl-3115	451	6	external	external	ADJ
hassl-3115	451	7	audit	audit	NOUN
hassl-3115	451	8	in	in	ADP
hassl-3115	451	9	detecting	detect	VERB
hassl-3115	451	10	frauds	fraud	NOUN
hassl-3115	451	11	in	in	ADP
hassl-3115	451	12	company	company	NOUN
hassl-3115	451	13	’s	’s	PART
hassl-3115	451	14	operations	operation	NOUN
hassl-3115	451	15	.	.	PUNCT
hassl-3115	452	1	journal	journal	NOUN
hassl-3115	452	2	of	of	ADP
hassl-3115	452	3	financial	financial	ADJ
hassl-3115	452	4	crime	crime	NOUN
hassl-3115	452	5	,	,	PUNCT
hassl-3115	452	6	28(3	28(3	NUM
hassl-3115	452	7	)	)	PUNCT
hassl-3115	452	8	,	,	PUNCT
hassl-3115	452	9	632	632	NUM
hassl-3115	452	10	-	-	SYM
hassl-3115	452	11	646	646	NUM
hassl-3115	452	12	.	.	PUNCT
hassl-3115	453	1	dunn	dunn	PROPN
hassl-3115	453	2	,	,	PUNCT
hassl-3115	453	3	k.	k.	PROPN
hassl-3115	453	4	a.	a.	PROPN
hassl-3115	453	5	,	,	PUNCT
hassl-3115	453	6	&	&	CCONJ
hassl-3115	453	7	mayhew	mayhew	PROPN
hassl-3115	453	8	,	,	PUNCT
hassl-3115	453	9	b.	b.	PROPN
hassl-3115	453	10	w.	w.	PROPN
hassl-3115	453	11	(	(	PUNCT
hassl-3115	453	12	2004	2004	NUM
hassl-3115	453	13	)	)	PUNCT
hassl-3115	453	14	.	.	PUNCT
hassl-3115	454	1	audit	audit	NOUN
hassl-3115	454	2	firm	firm	NOUN
hassl-3115	454	3	industry	industry	NOUN
hassl-3115	454	4	specialization	specialization	NOUN
hassl-3115	454	5	and	and	CCONJ
hassl-3115	454	6	client	client	NOUN
hassl-3115	454	7	disclosure	disclosure	NOUN
hassl-3115	454	8	quality	quality	NOUN
hassl-3115	454	9	.	.	PUNCT
hassl-3115	455	1	review	review	NOUN
hassl-3115	455	2	of	of	ADP
hassl-3115	455	3	accounting	accounting	NOUN
hassl-3115	455	4	studies	study	NOUN
hassl-3115	455	5	,	,	PUNCT
hassl-3115	455	6	9(1	9(1	NUM
hassl-3115	455	7	)	)	PUNCT
hassl-3115	455	8	,	,	PUNCT
hassl-3115	455	9	35-58.available	35-58.available	NUM
hassl-3115	455	10	at	at	ADP
hassl-3115	455	11	:	:	PUNCT
hassl-3115	455	12	https://doi.org/10.1023/b:rast.0000013628.49401.69	https://doi.org/10.1023/b:rast.0000013628.49401.69	NOUN
hassl-3115	455	13	.	.	PUNCT
hassl-3115	456	1	effendi	effendi	PROPN
hassl-3115	456	2	,	,	PUNCT
hassl-3115	456	3	e.	e.	PROPN
hassl-3115	456	4	,	,	PUNCT
hassl-3115	456	5	&	&	CCONJ
hassl-3115	456	6	ulhaq	ulhaq	PROPN
hassl-3115	456	7	,	,	PUNCT
hassl-3115	456	8	r.	r.	PROPN
hassl-3115	456	9	d.	d.	PROPN
hassl-3115	456	10	(	(	PUNCT
hassl-3115	456	11	2021	2021	NUM
hassl-3115	456	12	)	)	PUNCT
hassl-3115	456	13	.	.	PUNCT
hassl-3115	457	1	effect	effect	NOUN
hassl-3115	457	2	of	of	ADP
hassl-3115	457	3	audit	audit	NOUN
hassl-3115	457	4	tenure	tenure	NOUN
hassl-3115	457	5	,	,	PUNCT
hassl-3115	457	6	auditor	auditor	NOUN
hassl-3115	457	7	reputation	reputation	NOUN
hassl-3115	457	8	,	,	PUNCT
hassl-3115	457	9	company	company	NOUN
hassl-3115	457	10	size	size	NOUN
hassl-3115	457	11	and	and	CCONJ
hassl-3115	457	12	audit	audit	NOUN
hassl-3115	457	13	committee	committee	NOUN
hassl-3115	457	14	on	on	ADP
hassl-3115	457	15	audit	audit	NOUN
hassl-3115	457	16	quality	quality	NOUN
hassl-3115	457	17	.	.	PUNCT
hassl-3115	458	1	scientific	scientific	ADJ
hassl-3115	458	2	journal	journal	NOUN
hassl-3115	458	3	of	of	ADP
hassl-3115	458	4	management	management	NOUN
hassl-3115	458	5	,	,	PUNCT
hassl-3115	458	6	economics	economic	NOUN
hassl-3115	458	7	and	and	CCONJ
hassl-3115	458	8	accounting	accounting	NOUN
hassl-3115	458	9	,	,	PUNCT
hassl-3115	458	10	5(2	5(2	NUM
hassl-3115	458	11	)	)	PUNCT
hassl-3115	458	12	,	,	PUNCT
hassl-3115	458	13	1475–1504	1475–1504	NUM
hassl-3115	458	14	.	.	PUNCT
hassl-3115	459	1	fadhilah	fadhilah	PROPN
hassl-3115	459	2	,	,	PUNCT
hassl-3115	459	3	r.	r.	PROPN
hassl-3115	459	4	,	,	PUNCT
hassl-3115	459	5	&	&	CCONJ
hassl-3115	459	6	halmawati	halmawati	PROPN
hassl-3115	459	7	,	,	PUNCT
hassl-3115	459	8	h.	h.	PROPN
hassl-3115	459	9	(	(	PUNCT
hassl-3115	459	10	2021	2021	NUM
hassl-3115	459	11	)	)	PUNCT
hassl-3115	459	12	.	.	PUNCT
hassl-3115	460	1	effect	effect	NOUN
hassl-3115	460	2	of	of	ADP
hassl-3115	460	3	workload	workload	NOUN
hassl-3115	460	4	,	,	PUNCT
hassl-3115	460	5	auditor	auditor	NOUN
hassl-3115	460	6	specialization	specialization	NOUN
hassl-3115	460	7	,	,	PUNCT
hassl-3115	460	8	auditor	auditor	NOUN
hassl-3115	460	9	rotation	rotation	NOUN
hassl-3115	460	10	,	,	PUNCT
hassl-3115	460	11	and	and	CCONJ
hassl-3115	460	12	audit	audit	NOUN
hassl-3115	460	13	committee	committee	NOUN
hassl-3115	460	14	on	on	ADP
hassl-3115	460	15	audit	audit	NOUN
hassl-3115	460	16	quality	quality	NOUN
hassl-3115	460	17	.	.	PUNCT
hassl-3115	461	1	exploratory	exploratory	ADJ
hassl-3115	461	2	journal	journal	NOUN
hassl-3115	461	3	of	of	ADP
hassl-3115	461	4	accounting	accounting	NOUN
hassl-3115	461	5	,	,	PUNCT
hassl-3115	461	6	3(2	3(2	NUM
hassl-3115	461	7	)	)	PUNCT
hassl-3115	461	8	,	,	PUNCT
hassl-3115	461	9	279–301.available	279–301.available	NUM
hassl-3115	461	10	at	at	ADP
hassl-3115	461	11	:	:	PUNCT
hassl-3115	461	12	https://doi.org/10.24036/jea.v3i2.339	https://doi.org/10.24036/jea.v3i2.339	PROPN
hassl-3115	461	13	.	.	PROPN
hassl-3115	461	14	fernando	fernando	PROPN
hassl-3115	461	15	,	,	PUNCT
hassl-3115	461	16	g.	g.	PROPN
hassl-3115	461	17	d.	d.	PROPN
hassl-3115	461	18	,	,	PUNCT
hassl-3115	461	19	abdel	abdel	PROPN
hassl-3115	461	20	-	-	PUNCT
hassl-3115	461	21	meguid	meguid	PROPN
hassl-3115	461	22	,	,	PUNCT
hassl-3115	461	23	a.	a.	NOUN
hassl-3115	461	24	m.	m.	NOUN
hassl-3115	461	25	,	,	PUNCT
hassl-3115	461	26	&	&	CCONJ
hassl-3115	461	27	elder	elder	NOUN
hassl-3115	461	28	,	,	PUNCT
hassl-3115	461	29	r.	r.	PROPN
hassl-3115	461	30	j.	j.	PROPN
hassl-3115	461	31	(	(	PUNCT
hassl-3115	461	32	2010	2010	NUM
hassl-3115	461	33	)	)	PUNCT
hassl-3115	461	34	.	.	PUNCT
hassl-3115	462	1	audit	audit	NOUN
hassl-3115	462	2	quality	quality	NOUN
hassl-3115	462	3	attributes	attribute	NOUN
hassl-3115	462	4	,	,	PUNCT
hassl-3115	462	5	client	client	NOUN
hassl-3115	462	6	size	size	NOUN
hassl-3115	462	7	and	and	CCONJ
hassl-3115	462	8	cost	cost	NOUN
hassl-3115	462	9	of	of	ADP
hassl-3115	462	10	equity	equity	NOUN
hassl-3115	462	11	capital	capital	NOUN
hassl-3115	462	12	.	.	PUNCT
hassl-3115	463	1	review	review	NOUN
hassl-3115	463	2	of	of	ADP
hassl-3115	463	3	accounting	accounting	NOUN
hassl-3115	463	4	and	and	CCONJ
hassl-3115	463	5	finance	finance	NOUN
hassl-3115	463	6	,	,	PUNCT
hassl-3115	463	7	9(4	9(4	NUM
hassl-3115	463	8	)	)	PUNCT
hassl-3115	463	9	,	,	PUNCT
hassl-3115	463	10	363–381.available	363–381.available	NUM
hassl-3115	463	11	at	at	ADP
hassl-3115	463	12	:	:	PUNCT
hassl-3115	463	13	https://doi.org/10.1108/14757701011094571	https://doi.org/10.1108/14757701011094571	PROPN
hassl-3115	463	14	.	.	PUNCT
hassl-3115	463	15	fitriany	fitriany	PROPN
hassl-3115	463	16	,	,	PUNCT
hassl-3115	463	17	f.	f.	PROPN
hassl-3115	463	18	,	,	PUNCT
hassl-3115	463	19	utama	utama	PROPN
hassl-3115	463	20	,	,	PUNCT
hassl-3115	463	21	s.	s.	PROPN
hassl-3115	463	22	,	,	PUNCT
hassl-3115	463	23	martani	martani	PROPN
hassl-3115	463	24	,	,	PUNCT
hassl-3115	463	25	d.	d.	PROPN
hassl-3115	463	26	,	,	PUNCT
hassl-3115	463	27	&	&	CCONJ
hassl-3115	463	28	rosietta	rosietta	NOUN
hassl-3115	463	29	,	,	PUNCT
hassl-3115	463	30	h.	h.	PROPN
hassl-3115	463	31	(	(	PUNCT
hassl-3115	463	32	2015	2015	NUM
hassl-3115	463	33	)	)	PUNCT
hassl-3115	463	34	.	.	PUNCT
hassl-3115	464	1	effect	effect	NOUN
hassl-3115	464	2	of	of	ADP
hassl-3115	464	3	tenure	tenure	NOUN
hassl-3115	464	4	,	,	PUNCT
hassl-3115	464	5	rotation	rotation	NOUN
hassl-3115	464	6	and	and	CCONJ
hassl-3115	464	7	specialization	specialization	NOUN
hassl-3115	464	8	of	of	ADP
hassl-3115	464	9	public	public	ADJ
hassl-3115	464	10	accounting	accounting	NOUN
hassl-3115	464	11	firms	firm	NOUN
hassl-3115	464	12	(	(	PUNCT
hassl-3115	464	13	kap	kap	NOUN
hassl-3115	464	14	)	)	PUNCT
hassl-3115	464	15	on	on	ADP
hassl-3115	464	16	audit	audit	NOUN
hassl-3115	464	17	quality	quality	NOUN
hassl-3115	464	18	:	:	PUNCT
hassl-3115	464	19	comparison	comparison	NOUN
hassl-3115	464	20	before	before	ADV
hassl-3115	464	21	and	and	CCONJ
hassl-3115	464	22	after	after	ADP
hassl-3115	464	23	regulation	regulation	NOUN
hassl-3115	464	24	of	of	ADP
hassl-3115	464	25	kap	kap	NOUN
hassl-3115	464	26	rotation	rotation	NOUN
hassl-3115	464	27	in	in	ADP
hassl-3115	464	28	indonesia	indonesia	PROPN
hassl-3115	464	29	.	.	PROPN
hassl-3115	465	1	journal	journal	PROPN
hassl-3115	465	2	of	of	ADP
hassl-3115	465	3	accounting	accounting	NOUN
hassl-3115	465	4	and	and	CCONJ
hassl-3115	465	5	finance	finance	NOUN
hassl-3115	465	6	,	,	PUNCT
hassl-3115	465	7	17(1	17(1	NUM
hassl-3115	465	8	)	)	PUNCT
hassl-3115	465	9	,	,	PUNCT
hassl-3115	465	10	12-27.available	12-27.available	ADJ
hassl-3115	465	11	at	at	ADP
hassl-3115	465	12	:	:	PUNCT
hassl-3115	465	13	https://doi.org/10.9744/jak.17.1.12-27	https://doi.org/10.9744/jak.17.1.12-27	PROPN
hassl-3115	465	14	.	.	PUNCT
hassl-3115	466	1	giri	giri	PROPN
hassl-3115	466	2	,	,	PUNCT
hassl-3115	466	3	e.	e.	PROPN
hassl-3115	466	4	f.	f.	PROPN
hassl-3115	466	5	(	(	PUNCT
hassl-3115	466	6	2010	2010	NUM
hassl-3115	466	7	)	)	PUNCT
hassl-3115	466	8	.	.	PUNCT
hassl-3115	467	1	effect	effect	NOUN
hassl-3115	467	2	of	of	ADP
hassl-3115	467	3	tenure	tenure	NOUN
hassl-3115	467	4	of	of	ADP
hassl-3115	467	5	public	public	ADJ
hassl-3115	467	6	accounting	accounting	NOUN
hassl-3115	467	7	firm	firm	NOUN
hassl-3115	467	8	(	(	PUNCT
hassl-3115	467	9	kap	kap	PROPN
hassl-3115	467	10	)	)	PUNCT
hassl-3115	467	11	and	and	CCONJ
hassl-3115	467	12	kap	kap	NOUN
hassl-3115	467	13	reputation	reputation	NOUN
hassl-3115	467	14	on	on	ADP
hassl-3115	467	15	audit	audit	NOUN
hassl-3115	467	16	quality	quality	NOUN
hassl-3115	467	17	:	:	PUNCT
hassl-3115	467	18	the	the	DET
hassl-3115	467	19	case	case	NOUN
hassl-3115	467	20	of	of	ADP
hassl-3115	467	21	mandatory	mandatory	ADJ
hassl-3115	467	22	auditor	auditor	NOUN
hassl-3115	467	23	rotation	rotation	NOUN
hassl-3115	467	24	in	in	ADP
hassl-3115	467	25	indonesia	indonesia	PROPN
hassl-3115	467	26	.	.	PUNCT
hassl-3115	468	1	national	national	PROPN
hassl-3115	468	2	accounting	accounting	PROPN
hassl-3115	468	3	symposium	symposium	NOUN
hassl-3115	468	4	xii	xii	PROPN
hassl-3115	468	5	purwokerto	purwokerto	NOUN
hassl-3115	468	6	.	.	PUNCT
hassl-3115	469	1	godfrey	godfrey	PROPN
hassl-3115	469	2	,	,	PUNCT
hassl-3115	469	3	j.	j.	PROPN
hassl-3115	469	4	(	(	PUNCT
hassl-3115	469	5	2010	2010	NUM
hassl-3115	469	6	)	)	PUNCT
hassl-3115	469	7	.	.	PUNCT
hassl-3115	470	1	accounting	accounting	NOUN
hassl-3115	470	2	theory	theory	NOUN
hassl-3115	470	3	(	(	PUNCT
hassl-3115	470	4	7th	7th	ADJ
hassl-3115	470	5	ed	ed	NOUN
hassl-3115	470	6	.	.	PUNCT
hassl-3115	470	7	)	)	PUNCT
hassl-3115	470	8	.	.	PUNCT
hassl-3115	470	9	.	.	PUNCT
hassl-3115	471	1	new	new	PROPN
hassl-3115	471	2	york	york	PROPN
hassl-3115	471	3	:	:	PUNCT
hassl-3115	471	4	mcgraw	mcgraw	PROPN
hassl-3115	471	5	hill	hill	PROPN
hassl-3115	471	6	.	.	PUNCT
hassl-3115	472	1	hamid	hamid	PROPN
hassl-3115	472	2	,	,	PUNCT
hassl-3115	472	3	a.	a.	NOUN
hassl-3115	472	4	(	(	PUNCT
hassl-3115	472	5	2013	2013	NUM
hassl-3115	472	6	)	)	PUNCT
hassl-3115	472	7	.	.	PUNCT
hassl-3115	473	1	the	the	DET
hassl-3115	473	2	effect	effect	NOUN
hassl-3115	473	3	of	of	ADP
hassl-3115	473	4	kap	kap	PROPN
hassl-3115	473	5	tenure	tenure	NOUN
hassl-3115	473	6	and	and	CCONJ
hassl-3115	473	7	kap	kap	NOUN
hassl-3115	473	8	size	size	NOUN
hassl-3115	473	9	on	on	ADP
hassl-3115	473	10	audit	audit	NOUN
hassl-3115	473	11	quality	quality	NOUN
hassl-3115	473	12	.	.	PUNCT
hassl-3115	474	1	journal	journal	PROPN
hassl-3115	474	2	of	of	ADP
hassl-3115	474	3	accounting	accounting	NOUN
hassl-3115	474	4	,	,	PUNCT
hassl-3115	474	5	1(1	1(1	NUM
hassl-3115	474	6	)	)	PUNCT
hassl-3115	474	7	,	,	PUNCT
hassl-3115	474	8	185–197	185–197	NUM
hassl-3115	474	9	.	.	PUNCT
hassl-3115	475	1	handoyo	handoyo	PROPN
hassl-3115	475	2	,	,	PUNCT
hassl-3115	475	3	s.	s.	PROPN
hassl-3115	475	4	,	,	PUNCT
hassl-3115	475	5	&	&	CCONJ
hassl-3115	475	6	agustianingrum	agustianingrum	PROPN
hassl-3115	475	7	,	,	PUNCT
hassl-3115	475	8	w.	w.	PROPN
hassl-3115	475	9	(	(	PUNCT
hassl-3115	475	10	2017	2017	NUM
hassl-3115	475	11	)	)	PUNCT
hassl-3115	475	12	.	.	PUNCT
hassl-3115	476	1	gcg	gcg	PROPN
hassl-3115	476	2	role	role	NOUN
hassl-3115	476	3	and	and	CCONJ
hassl-3115	476	4	audit	audit	VERB
hassl-3115	476	5	quality	quality	NOUN
hassl-3115	476	6	in	in	ADP
hassl-3115	476	7	reducing	reduce	VERB
hassl-3115	476	8	earnings	earning	NOUN
hassl-3115	476	9	management	management	NOUN
hassl-3115	476	10	action	action	NOUN
hassl-3115	476	11	in	in	ADP
hassl-3115	476	12	indonesian	indonesian	ADJ
hassl-3115	476	13	manufacturing	manufacturing	NOUN
hassl-3115	476	14	firms	firm	NOUN
hassl-3115	476	15	.	.	PUNCT
hassl-3115	477	1	journal	journal	NOUN
hassl-3115	477	2	of	of	ADP
hassl-3115	477	3	finance	finance	NOUN
hassl-3115	477	4	and	and	CCONJ
hassl-3115	477	5	banking	banking	NOUN
hassl-3115	477	6	,	,	PUNCT
hassl-3115	477	7	21(3	21(3	NUM
hassl-3115	477	8	)	)	PUNCT
hassl-3115	477	9	,	,	PUNCT
hassl-3115	477	10	436–445.available	436–445.available	NUM
hassl-3115	477	11	at	at	ADP
hassl-3115	477	12	:	:	PUNCT
hassl-3115	477	13	https://doi.org/10.26905/jkdp.v21i3.673	https://doi.org/10.26905/jkdp.v21i3.673	PROPN
hassl-3115	477	14	.	.	PUNCT
hassl-3115	478	1	handoyo	handoyo	PROPN
hassl-3115	478	2	,	,	PUNCT
hassl-3115	478	3	s.	s.	PROPN
hassl-3115	478	4	,	,	PUNCT
hassl-3115	478	5	&	&	CCONJ
hassl-3115	478	6	maulana	maulana	PROPN
hassl-3115	478	7	,	,	PUNCT
hassl-3115	478	8	e.	e.	PROPN
hassl-3115	478	9	d.	d.	PROPN
hassl-3115	478	10	(	(	PUNCT
hassl-3115	478	11	2019	2019	NUM
hassl-3115	478	12	)	)	PUNCT
hassl-3115	478	13	.	.	PUNCT
hassl-3115	479	1	determinants	determinant	NOUN
hassl-3115	479	2	of	of	ADP
hassl-3115	479	3	audit	audit	NOUN
hassl-3115	479	4	report	report	NOUN
hassl-3115	479	5	lag	lag	NOUN
hassl-3115	479	6	of	of	ADP
hassl-3115	479	7	financial	financial	ADJ
hassl-3115	479	8	statements	statement	NOUN
hassl-3115	479	9	in	in	ADP
hassl-3115	479	10	banking	banking	NOUN
hassl-3115	479	11	sector	sector	NOUN
hassl-3115	479	12	.	.	PUNCT
hassl-3115	480	1	matrik	matrik	PROPN
hassl-3115	480	2	.	.	PUNCT
hassl-3115	481	1	matrik	matrik	PROPN
hassl-3115	481	2	:	:	PUNCT
hassl-3115	481	3	jurnal	jurnal	ADJ
hassl-3115	481	4	manajemen	manajeman	NOUN
hassl-3115	481	5	,	,	PUNCT
hassl-3115	481	6	strategi	strategi	PROPN
hassl-3115	481	7	bisnis	bisnis	PROPN
hassl-3115	481	8	dan	dan	PROPN
hassl-3115	481	9	kewirausahaan	kewirausahaan	PROPN
hassl-3115	481	10	,	,	PUNCT
hassl-3115	481	11	13(2	13(2	PROPN
hassl-3115	481	12	)	)	PUNCT
hassl-3115	481	13	,	,	PUNCT
hassl-3115	481	14	142-152.available	142-152.available	NUM
hassl-3115	481	15	at	at	ADP
hassl-3115	481	16	:	:	PUNCT
hassl-3115	481	17	https://doi.org/10.24843/matrik:jmbk.2019.v13.i02.p02	https://doi.org/10.24843/matrik:jmbk.2019.v13.i02.p02	PROPN
hassl-3115	481	18	.	.	PUNCT
hassl-3115	481	19	handoyo	handoyo	PROPN
hassl-3115	481	20	,	,	PUNCT
hassl-3115	481	21	s.	s.	PROPN
hassl-3115	481	22	,	,	PUNCT
hassl-3115	481	23	&	&	CCONJ
hassl-3115	481	24	wardani	wardani	PROPN
hassl-3115	481	25	,	,	PUNCT
hassl-3115	481	26	w.	w.	PROPN
hassl-3115	481	27	k.	k.	PROPN
hassl-3115	481	28	(	(	PUNCT
hassl-3115	481	29	2020	2020	NUM
hassl-3115	481	30	)	)	PUNCT
hassl-3115	481	31	.	.	PUNCT
hassl-3115	482	1	do	do	VERB
hassl-3115	482	2	forensic	forensic	ADJ
hassl-3115	482	3	expertise	expertise	NOUN
hassl-3115	482	4	,	,	PUNCT
hassl-3115	482	5	professional	professional	ADJ
hassl-3115	482	6	skepticism	skepticism	NOUN
hassl-3115	482	7	and	and	CCONJ
hassl-3115	482	8	time	time	NOUN
hassl-3115	482	9	pressure	pressure	NOUN
hassl-3115	482	10	affect	affect	VERB
hassl-3115	482	11	fraud	fraud	NOUN
hassl-3115	482	12	detection	detection	NOUN
hassl-3115	482	13	?	?	PUNCT
hassl-3115	483	1	paper	paper	NOUN
hassl-3115	483	2	presented	present	VERB
hassl-3115	483	3	at	at	ADP
hassl-3115	483	4	the	the	DET
hassl-3115	483	5	proceedings	proceeding	NOUN
hassl-3115	483	6	,	,	PUNCT
hassl-3115	483	7	the	the	DET
hassl-3115	483	8	first	first	ADJ
hassl-3115	483	9	international	international	ADJ
hassl-3115	483	10	conference	conference	NOUN
hassl-3115	483	11	on	on	ADP
hassl-3115	483	12	financial	financial	ADJ
hassl-3115	483	13	forensics	forensic	NOUN
hassl-3115	483	14	and	and	CCONJ
hassl-3115	483	15	fraud	fraud	NOUN
hassl-3115	483	16	,	,	PUNCT
hassl-3115	483	17	icff	icff	PROPN
hassl-3115	483	18	,	,	PUNCT
hassl-3115	483	19	13	13	NUM
hassl-3115	483	20	-	-	SYM
hassl-3115	483	21	14	14	NUM
hassl-3115	483	22	august	august	PROPN
hassl-3115	483	23	2019	2019	NUM
hassl-3115	483	24	,	,	PUNCT
hassl-3115	483	25	bali	bali	PROPN
hassl-3115	483	26	,	,	PUNCT
hassl-3115	483	27	indonesia	indonesia	PROPN
hassl-3115	483	28	.	.	PROPN
hassl-3115	484	1	handoyo	handoyo	PROPN
hassl-3115	484	2	,	,	PUNCT
hassl-3115	484	3	s.	s.	PROPN
hassl-3115	484	4	,	,	PUNCT
hassl-3115	484	5	&	&	CCONJ
hassl-3115	484	6	kusumaningrum	kusumaningrum	PROPN
hassl-3115	484	7	,	,	PUNCT
hassl-3115	484	8	i.	i.	PROPN
hassl-3115	484	9	t.	t.	PROPN
hassl-3115	484	10	(	(	PUNCT
hassl-3115	484	11	2022	2022	NUM
hassl-3115	484	12	)	)	PUNCT
hassl-3115	484	13	.	.	PUNCT
hassl-3115	485	1	does	do	VERB
hassl-3115	485	2	corporate	corporate	ADJ
hassl-3115	485	3	governance	governance	NOUN
hassl-3115	485	4	and	and	CCONJ
hassl-3115	485	5	other	other	ADJ
hassl-3115	485	6	factors	factor	NOUN
hassl-3115	485	7	influence	influence	VERB
hassl-3115	485	8	earnings	earning	NOUN
hassl-3115	485	9	management	management	NOUN
hassl-3115	485	10	?	?	PUNCT
hassl-3115	486	1	a	a	DET
hassl-3115	486	2	study	study	NOUN
hassl-3115	486	3	on	on	ADP
hassl-3115	486	4	indonesia	indonesia	PROPN
hassl-3115	486	5	’s	’s	PART
hassl-3115	486	6	banking	banking	NOUN
hassl-3115	486	7	sector	sector	NOUN
hassl-3115	486	8	.	.	PUNCT
hassl-3115	487	1	humanities	humanity	NOUN
hassl-3115	487	2	and	and	CCONJ
hassl-3115	487	3	social	social	ADJ
hassl-3115	487	4	sciences	science	NOUN
hassl-3115	487	5	letters	letter	NOUN
hassl-3115	487	6	,	,	PUNCT
hassl-3115	487	7	10(1	10(1	NUM
hassl-3115	487	8	)	)	PUNCT
hassl-3115	487	9	,	,	PUNCT
hassl-3115	487	10	11-26.available	11-26.available	NUM
hassl-3115	487	11	at	at	ADP
hassl-3115	487	12	:	:	PUNCT
hassl-3115	487	13	https://doi.org/10.18488/73.v10i1.2227	https://doi.org/10.18488/73.v10i1.2227	PROPN
hassl-3115	487	14	.	.	PUNCT
hassl-3115	487	15	hartadi	hartadi	PROPN
hassl-3115	487	16	,	,	PUNCT
hassl-3115	487	17	b.	b.	PROPN
hassl-3115	487	18	(	(	PUNCT
hassl-3115	487	19	2012	2012	NUM
hassl-3115	487	20	)	)	PUNCT
hassl-3115	487	21	.	.	PUNCT
hassl-3115	488	1	the	the	DET
hassl-3115	488	2	effect	effect	NOUN
hassl-3115	488	3	of	of	ADP
hassl-3115	488	4	audit	audit	NOUN
hassl-3115	488	5	fee	fee	NOUN
hassl-3115	488	6	,	,	PUNCT
hassl-3115	488	7	cap	cap	NOUN
hassl-3115	488	8	rotation	rotation	NOUN
hassl-3115	488	9	,	,	PUNCT
hassl-3115	488	10	and	and	CCONJ
hassl-3115	488	11	auditor	auditor	NOUN
hassl-3115	488	12	reputation	reputation	NOUN
hassl-3115	488	13	on	on	ADP
hassl-3115	488	14	audit	audit	NOUN
hassl-3115	488	15	quality	quality	NOUN
hassl-3115	488	16	in	in	ADP
hassl-3115	488	17	indonesia	indonesia	PROPN
hassl-3115	488	18	stock	stock	PROPN
hassl-3115	488	19	exchange	exchange	PROPN
hassl-3115	488	20	.	.	PUNCT
hassl-3115	489	1	equity	equity	NOUN
hassl-3115	489	2	,	,	PUNCT
hassl-3115	489	3	journal	journal	NOUN
hassl-3115	489	4	of	of	ADP
hassl-3115	489	5	economics	economic	NOUN
hassl-3115	489	6	and	and	CCONJ
hassl-3115	489	7	finance	finance	NOUN
hassl-3115	489	8	,	,	PUNCT
hassl-3115	489	9	16(1	16(1	NUM
hassl-3115	489	10	)	)	PUNCT
hassl-3115	489	11	,	,	PUNCT
hassl-3115	489	12	84–103.available	84–103.available	ADJ
hassl-3115	489	13	at	at	ADP
hassl-3115	489	14	:	:	PUNCT
hassl-3115	489	15	https://doi.org/10.24034/j25485024.y2012.v16.i1.2315	https://doi.org/10.24034/j25485024.y2012.v16.i1.2315	NUM
hassl-3115	489	16	.	.	PUNCT
hassl-3115	490	1	hasanah	hasanah	PROPN
hassl-3115	490	2	,	,	PUNCT
hassl-3115	490	3	a.	a.	NOUN
hassl-3115	490	4	n.	n.	PROPN
hassl-3115	490	5	,	,	PUNCT
hassl-3115	490	6	&	&	CCONJ
hassl-3115	490	7	putri	putri	PROPN
hassl-3115	490	8	,	,	PUNCT
hassl-3115	490	9	m.	m.	NOUN
hassl-3115	490	10	s.	s.	PROPN
hassl-3115	490	11	(	(	PUNCT
hassl-3115	490	12	2018	2018	NUM
hassl-3115	490	13	)	)	PUNCT
hassl-3115	490	14	.	.	PUNCT
hassl-3115	491	1	effect	effect	NOUN
hassl-3115	491	2	of	of	ADP
hassl-3115	491	3	firm	firm	ADJ
hassl-3115	491	4	size	size	NOUN
hassl-3115	491	5	,	,	PUNCT
hassl-3115	491	6	audit	audit	NOUN
hassl-3115	491	7	tenure	tenure	NOUN
hassl-3115	491	8	on	on	ADP
hassl-3115	491	9	audit	audit	NOUN
hassl-3115	491	10	quality	quality	NOUN
hassl-3115	491	11	.	.	PUNCT
hassl-3115	492	1	journal	journal	PROPN
hassl-3115	492	2	of	of	ADP
hassl-3115	492	3	accounting	accounting	NOUN
hassl-3115	492	4	,	,	PUNCT
hassl-3115	492	5	5(1	5(1	NUM
hassl-3115	492	6	)	)	PUNCT
hassl-3115	492	7	,	,	PUNCT
hassl-3115	492	8	11–21	11–21	NUM
hassl-3115	492	9	.	.	PUNCT
hassl-3115	493	1	hasibuan	hasibuan	PROPN
hassl-3115	493	2	,	,	PUNCT
hassl-3115	493	3	m.	m.	NOUN
hassl-3115	493	4	s.	s.	PROPN
hassl-3115	493	5	p.	p.	PROPN
hassl-3115	493	6	(	(	PUNCT
hassl-3115	493	7	2009	2009	NUM
hassl-3115	493	8	)	)	PUNCT
hassl-3115	493	9	.	.	PUNCT
hassl-3115	494	1	human	human	ADJ
hassl-3115	494	2	resource	resource	NOUN
hassl-3115	494	3	management	management	NOUN
hassl-3115	494	4	(	(	PUNCT
hassl-3115	494	5	13th	13th	NOUN
hassl-3115	494	6	ed	ed	NOUN
hassl-3115	494	7	.	.	PUNCT
hassl-3115	494	8	)	)	PUNCT
hassl-3115	494	9	.	.	PUNCT
hassl-3115	495	1	jakarta	jakarta	PROPN
hassl-3115	495	2	:	:	PUNCT
hassl-3115	495	3	pt	pt	PROPN
hassl-3115	495	4	:	:	PUNCT
hassl-3115	495	5	earth	earth	PROPN
hassl-3115	495	6	literature	literature	PROPN
hassl-3115	495	7	.	.	PUNCT
hassl-3115	496	1	havasi	havasi	PROPN
hassl-3115	496	2	,	,	PUNCT
hassl-3115	496	3	r.	r.	PROPN
hassl-3115	496	4	,	,	PUNCT
hassl-3115	496	5	&	&	CCONJ
hassl-3115	496	6	darabi	darabi	PROPN
hassl-3115	496	7	,	,	PUNCT
hassl-3115	496	8	r.	r.	PROPN
hassl-3115	496	9	(	(	PUNCT
hassl-3115	496	10	2016	2016	NUM
hassl-3115	496	11	)	)	PUNCT
hassl-3115	496	12	.	.	PUNCT
hassl-3115	497	1	the	the	DET
hassl-3115	497	2	effect	effect	NOUN
hassl-3115	497	3	of	of	ADP
hassl-3115	497	4	auditor	auditor	NOUN
hassl-3115	497	5	’s	’s	PART
hassl-3115	497	6	industry	industry	NOUN
hassl-3115	497	7	specialization	specialization	NOUN
hassl-3115	497	8	on	on	ADP
hassl-3115	497	9	the	the	DET
hassl-3115	497	10	quality	quality	NOUN
hassl-3115	497	11	of	of	ADP
hassl-3115	497	12	financial	financial	ADJ
hassl-3115	497	13	reporting	reporting	NOUN
hassl-3115	497	14	of	of	ADP
hassl-3115	497	15	the	the	DET
hassl-3115	497	16	listed	list	VERB
hassl-3115	497	17	companies	company	NOUN
hassl-3115	497	18	in	in	ADP
hassl-3115	497	19	tehran	tehran	PROPN
hassl-3115	497	20	stock	stock	PROPN
hassl-3115	497	21	exchange	exchange	PROPN
hassl-3115	497	22	.	.	PUNCT
hassl-3115	498	1	asian	asian	ADJ
hassl-3115	498	2	social	social	ADJ
hassl-3115	498	3	science	science	NOUN
hassl-3115	498	4	,	,	PUNCT
hassl-3115	498	5	12(8	12(8	NUM
hassl-3115	498	6	)	)	PUNCT
hassl-3115	498	7	,	,	PUNCT
hassl-3115	498	8	92-103.available	92-103.available	ADJ
hassl-3115	498	9	at	at	ADP
hassl-3115	498	10	:	:	PUNCT
hassl-3115	498	11	https://doi.org/10.5539/ass.v12n8p92	https://doi.org/10.5539/ass.v12n8p92	INTJ
hassl-3115	498	12	.	.	PUNCT
hassl-3115	499	1	http://dx.doi.org/10.2308/accr.2002.77.s-1.35	http://dx.doi.org/10.2308/accr.2002.77.s-1.35	PROPN
hassl-3115	499	2	humanities	humanity	NOUN
hassl-3115	499	3	and	and	CCONJ
hassl-3115	499	4	social	social	ADJ
hassl-3115	499	5	sciences	science	NOUN
hassl-3115	499	6	letters	letter	NOUN
hassl-3115	499	7	,	,	PUNCT
hassl-3115	499	8	2022	2022	NUM
hassl-3115	499	9	,	,	PUNCT
hassl-3115	499	10	10(4	10(4	NUM
hassl-3115	499	11	):	):	PUNCT
hassl-3115	499	12	463	463	NUM
hassl-3115	499	13	-	-	SYM
hassl-3115	499	14	481	481	NUM
hassl-3115	499	15	479	479	NUM
hassl-3115	499	16	©	©	PROPN
hassl-3115	499	17	2022	2022	NUM
hassl-3115	499	18	conscientia	conscientia	PROPN
hassl-3115	499	19	beam	beam	PROPN
hassl-3115	499	20	.	.	PUNCT
hassl-3115	500	1	all	all	DET
hassl-3115	500	2	rights	right	NOUN
hassl-3115	500	3	reserved	reserve	VERB
hassl-3115	500	4	.	.	PUNCT
hassl-3115	501	1	jackson	jackson	PROPN
hassl-3115	501	2	,	,	PUNCT
hassl-3115	501	3	a.	a.	PROPN
hassl-3115	501	4	b.	b.	PROPN
hassl-3115	501	5	,	,	PUNCT
hassl-3115	501	6	moldrich	moldrich	PROPN
hassl-3115	501	7	,	,	PUNCT
hassl-3115	501	8	m.	m.	NOUN
hassl-3115	501	9	,	,	PUNCT
hassl-3115	501	10	&	&	CCONJ
hassl-3115	501	11	roebuck	roebuck	PROPN
hassl-3115	501	12	,	,	PUNCT
hassl-3115	501	13	p.	p.	NOUN
hassl-3115	501	14	(	(	PUNCT
hassl-3115	501	15	2008	2008	NUM
hassl-3115	501	16	)	)	PUNCT
hassl-3115	501	17	.	.	PUNCT
hassl-3115	502	1	mandatory	mandatory	ADJ
hassl-3115	502	2	audit	audit	NOUN
hassl-3115	502	3	firm	firm	ADJ
hassl-3115	502	4	rotation	rotation	NOUN
hassl-3115	502	5	and	and	CCONJ
hassl-3115	502	6	audit	audit	NOUN
hassl-3115	502	7	quality	quality	NOUN
hassl-3115	502	8	.	.	PUNCT
hassl-3115	503	1	managerial	managerial	ADJ
hassl-3115	503	2	auditing	auditing	NOUN
hassl-3115	503	3	journal	journal	NOUN
hassl-3115	503	4	,	,	PUNCT
hassl-3115	503	5	23(5	23(5	NUM
hassl-3115	503	6	)	)	PUNCT
hassl-3115	503	7	,	,	PUNCT
hassl-3115	503	8	420–437.available	420–437.available	PROPN
hassl-3115	503	9	at	at	ADP
hassl-3115	503	10	:	:	PUNCT
hassl-3115	503	11	https://doi.org/10.1108/02686900810875271	https://doi.org/10.1108/02686900810875271	NOUN
hassl-3115	503	12	.	.	PUNCT
hassl-3115	504	1	jensen	jensen	PROPN
hassl-3115	504	2	,	,	PUNCT
hassl-3115	504	3	m.	m.	NOUN
hassl-3115	504	4	,	,	PUNCT
hassl-3115	504	5	&	&	CCONJ
hassl-3115	504	6	meckling	meckling	PROPN
hassl-3115	504	7	,	,	PUNCT
hassl-3115	504	8	w.	w.	NOUN
hassl-3115	504	9	(	(	PUNCT
hassl-3115	504	10	1976	1976	NUM
hassl-3115	504	11	)	)	PUNCT
hassl-3115	504	12	.	.	PUNCT
hassl-3115	505	1	theory	theory	NOUN
hassl-3115	505	2	of	of	ADP
hassl-3115	505	3	the	the	DET
hassl-3115	505	4	firm	firm	NOUN
hassl-3115	505	5	:	:	PUNCT
hassl-3115	505	6	managerial	managerial	ADJ
hassl-3115	505	7	behavior	behavior	NOUN
hassl-3115	505	8	,	,	PUNCT
hassl-3115	505	9	agency	agency	NOUN
hassl-3115	505	10	costs	cost	NOUN
hassl-3115	505	11	and	and	CCONJ
hassl-3115	505	12	ownership	ownership	NOUN
hassl-3115	505	13	structure	structure	NOUN
hassl-3115	505	14	.	.	PUNCT
hassl-3115	506	1	journal	journal	NOUN
hassl-3115	506	2	of	of	ADP
hassl-3115	506	3	financial	financial	ADJ
hassl-3115	506	4	economics	economic	NOUN
hassl-3115	506	5	,	,	PUNCT
hassl-3115	506	6	3(4	3(4	NUM
hassl-3115	506	7	)	)	PUNCT
hassl-3115	506	8	,	,	PUNCT
hassl-3115	506	9	305-360.available	305-360.available	NUM
hassl-3115	506	10	at	at	ADP
hassl-3115	506	11	:	:	PUNCT
hassl-3115	506	12	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-3115	506	13	junaidi	junaidi	NOUN
hassl-3115	506	14	,	,	PUNCT
hassl-3115	506	15	miharjo	miharjo	NOUN
hassl-3115	506	16	,	,	PUNCT
hassl-3115	506	17	s.	s.	PROPN
hassl-3115	506	18	,	,	PUNCT
hassl-3115	506	19	&	&	CCONJ
hassl-3115	506	20	hartadi	hartadi	PROPN
hassl-3115	506	21	,	,	PUNCT
hassl-3115	506	22	b.	b.	PROPN
hassl-3115	506	23	(	(	PUNCT
hassl-3115	506	24	2012	2012	NUM
hassl-3115	506	25	)	)	PUNCT
hassl-3115	506	26	.	.	PUNCT
hassl-3115	507	1	does	do	AUX
hassl-3115	507	2	auditor	auditor	NOUN
hassl-3115	507	3	tenure	tenure	NOUN
hassl-3115	507	4	reduce	reduce	VERB
hassl-3115	507	5	audit	audit	NOUN
hassl-3115	507	6	quality	quality	NOUN
hassl-3115	507	7	?	?	PUNCT
hassl-3115	508	1	gadjah	gadjah	PROPN
hassl-3115	508	2	mada	mada	PROPN
hassl-3115	508	3	international	international	PROPN
hassl-3115	508	4	journal	journal	PROPN
hassl-3115	508	5	of	of	ADP
hassl-3115	508	6	business	business	NOUN
hassl-3115	508	7	,	,	PUNCT
hassl-3115	508	8	14(3	14(3	NUM
hassl-3115	508	9	)	)	PUNCT
hassl-3115	508	10	,	,	PUNCT
hassl-3115	508	11	303	303	NUM
hassl-3115	508	12	-	-	SYM
hassl-3115	508	13	315	315	NUM
hassl-3115	508	14	.	.	PUNCT
hassl-3115	509	1	kautsar	kautsar	PROPN
hassl-3115	509	2	,	,	PUNCT
hassl-3115	509	3	m.	m.	NOUN
hassl-3115	509	4	a.	a.	NOUN
hassl-3115	509	5	(	(	PUNCT
hassl-3115	509	6	2016	2016	NUM
hassl-3115	509	7	)	)	PUNCT
hassl-3115	509	8	.	.	PUNCT
hassl-3115	510	1	the	the	DET
hassl-3115	510	2	influence	influence	NOUN
hassl-3115	510	3	of	of	ADP
hassl-3115	510	4	time	time	NOUN
hassl-3115	510	5	budget	budget	NOUN
hassl-3115	510	6	pressure	pressure	NOUN
hassl-3115	510	7	on	on	ADP
hassl-3115	510	8	dysfunctional	dysfunctional	ADJ
hassl-3115	510	9	audit	audit	NOUN
hassl-3115	510	10	.	.	PUNCT
hassl-3115	511	1	south	south	PROPN
hassl-3115	511	2	east	east	PROPN
hassl-3115	511	3	asia	asia	PROPN
hassl-3115	511	4	journal	journal	PROPN
hassl-3115	511	5	of	of	ADP
hassl-3115	511	6	contemporary	contemporary	PROPN
hassl-3115	511	7	business	business	NOUN
hassl-3115	511	8	,	,	PUNCT
hassl-3115	511	9	economics	economic	NOUN
hassl-3115	511	10	and	and	CCONJ
hassl-3115	511	11	law	law	NOUN
hassl-3115	511	12	,	,	PUNCT
hassl-3115	511	13	10(1	10(1	NUM
hassl-3115	511	14	)	)	PUNCT
hassl-3115	511	15	,	,	PUNCT
hassl-3115	511	16	88	88	NUM
hassl-3115	511	17	-	-	SYM
hassl-3115	511	18	94	94	NUM
hassl-3115	511	19	.	.	PUNCT
hassl-3115	512	1	khasani	khasani	NOUN
hassl-3115	512	2	,	,	PUNCT
hassl-3115	512	3	a.	a.	PROPN
hassl-3115	512	4	h.	h.	PROPN
hassl-3115	512	5	,	,	PUNCT
hassl-3115	512	6	amilin	amilin	PROPN
hassl-3115	512	7	,	,	PUNCT
hassl-3115	512	8	a.	a.	NOUN
hassl-3115	512	9	,	,	PUNCT
hassl-3115	512	10	&	&	CCONJ
hassl-3115	512	11	anwar	anwar	PROPN
hassl-3115	512	12	,	,	PUNCT
hassl-3115	512	13	c.	c.	PROPN
hassl-3115	512	14	(	(	PUNCT
hassl-3115	512	15	2018	2018	NUM
hassl-3115	512	16	)	)	PUNCT
hassl-3115	512	17	.	.	PUNCT
hassl-3115	513	1	audit	audit	NOUN
hassl-3115	513	2	tenure	tenure	NOUN
hassl-3115	513	3	,	,	PUNCT
hassl-3115	513	4	auditor	auditor	NOUN
hassl-3115	513	5	reputation	reputation	NOUN
hassl-3115	513	6	and	and	CCONJ
hassl-3115	513	7	audit	audit	NOUN
hassl-3115	513	8	quality	quality	NOUN
hassl-3115	513	9	in	in	ADP
hassl-3115	513	10	manufacturing	manufacturing	NOUN
hassl-3115	513	11	companies	company	NOUN
hassl-3115	513	12	:	:	PUNCT
hassl-3115	513	13	analysis	analysis	NOUN
hassl-3115	513	14	of	of	ADP
hassl-3115	513	15	operating	operate	VERB
hassl-3115	513	16	complexity	complexity	NOUN
hassl-3115	513	17	as	as	ADP
hassl-3115	513	18	a	a	DET
hassl-3115	513	19	moderator	moderator	NOUN
hassl-3115	513	20	.	.	PUNCT
hassl-3115	514	1	journal	journal	PROPN
hassl-3115	514	2	of	of	ADP
hassl-3115	514	3	accounting	accounting	PROPN
hassl-3115	514	4	&	&	CCONJ
hassl-3115	514	5	taxation	taxation	PROPN
hassl-3115	514	6	research	research	NOUN
hassl-3115	514	7	(	(	PUNCT
hassl-3115	514	8	jrap	jrap	NOUN
hassl-3115	514	9	)	)	PUNCT
hassl-3115	514	10	,	,	PUNCT
hassl-3115	514	11	5(01	5(01	NUM
hassl-3115	514	12	)	)	PUNCT
hassl-3115	514	13	,	,	PUNCT
hassl-3115	514	14	1	1	NUM
hassl-3115	514	15	-	-	SYM
hassl-3115	514	16	13	13	NUM
hassl-3115	514	17	.	.	PUNCT
hassl-3115	515	1	knechel	knechel	PROPN
hassl-3115	515	2	,	,	PUNCT
hassl-3115	515	3	w.	w.	PROPN
hassl-3115	515	4	r.	r.	PROPN
hassl-3115	515	5	,	,	PUNCT
hassl-3115	515	6	naiker	naiker	NOUN
hassl-3115	515	7	,	,	PUNCT
hassl-3115	515	8	v.	v.	PROPN
hassl-3115	515	9	,	,	PUNCT
hassl-3115	515	10	&	&	CCONJ
hassl-3115	515	11	pacheco	pacheco	PROPN
hassl-3115	515	12	,	,	PUNCT
hassl-3115	515	13	g.	g.	PROPN
hassl-3115	515	14	(	(	PUNCT
hassl-3115	515	15	2007	2007	NUM
hassl-3115	515	16	)	)	PUNCT
hassl-3115	515	17	.	.	PUNCT
hassl-3115	516	1	does	do	VERB
hassl-3115	516	2	auditor	auditor	NOUN
hassl-3115	516	3	industry	industry	NOUN
hassl-3115	516	4	specialization	specialization	NOUN
hassl-3115	516	5	matter	matter	NOUN
hassl-3115	516	6	?	?	PUNCT
hassl-3115	517	1	evidence	evidence	NOUN
hassl-3115	517	2	from	from	ADP
hassl-3115	517	3	market	market	NOUN
hassl-3115	517	4	reaction	reaction	NOUN
hassl-3115	517	5	to	to	ADP
hassl-3115	517	6	auditor	auditor	NOUN
hassl-3115	517	7	switches	switch	NOUN
hassl-3115	517	8	.	.	PUNCT
hassl-3115	518	1	auditing	auditing	NOUN
hassl-3115	518	2	:	:	PUNCT
hassl-3115	518	3	a	a	DET
hassl-3115	518	4	journal	journal	NOUN
hassl-3115	518	5	of	of	ADP
hassl-3115	518	6	practice	practice	NOUN
hassl-3115	518	7	&	&	CCONJ
hassl-3115	518	8	theory	theory	NOUN
hassl-3115	518	9	,	,	PUNCT
hassl-3115	518	10	26(1	26(1	NUM
hassl-3115	518	11	)	)	PUNCT
hassl-3115	518	12	,	,	PUNCT
hassl-3115	518	13	19-45.available	19-45.available	NOUN
hassl-3115	518	14	at	at	ADP
hassl-3115	518	15	:	:	PUNCT
hassl-3115	518	16	https://doi.org/10.2308/aud.2007.26.1.19	https://doi.org/10.2308/aud.2007.26.1.19	PROPN
hassl-3115	518	17	.	.	PUNCT
hassl-3115	519	1	knechel	knechel	PROPN
hassl-3115	519	2	,	,	PUNCT
hassl-3115	519	3	w.	w.	PROPN
hassl-3115	519	4	r.	r.	PROPN
hassl-3115	519	5	,	,	PUNCT
hassl-3115	519	6	&	&	CCONJ
hassl-3115	519	7	vanstraelen	vanstraelen	PROPN
hassl-3115	519	8	,	,	PUNCT
hassl-3115	519	9	a.	a.	NOUN
hassl-3115	519	10	(	(	PUNCT
hassl-3115	519	11	2007	2007	NUM
hassl-3115	519	12	)	)	PUNCT
hassl-3115	519	13	.	.	PUNCT
hassl-3115	520	1	the	the	DET
hassl-3115	520	2	relationship	relationship	NOUN
hassl-3115	520	3	between	between	ADP
hassl-3115	520	4	auditor	auditor	NOUN
hassl-3115	520	5	tenure	tenure	NOUN
hassl-3115	520	6	and	and	CCONJ
hassl-3115	520	7	audit	audit	NOUN
hassl-3115	520	8	quality	quality	NOUN
hassl-3115	520	9	implied	imply	VERB
hassl-3115	520	10	by	by	ADP
hassl-3115	520	11	going	go	VERB
hassl-3115	520	12	concern	concern	ADJ
hassl-3115	520	13	opinions	opinion	NOUN
hassl-3115	520	14	.	.	PUNCT
hassl-3115	521	1	auditing	audit	VERB
hassl-3115	521	2	:	:	PUNCT
hassl-3115	521	3	a	a	DET
hassl-3115	521	4	journal	journal	NOUN
hassl-3115	521	5	of	of	ADP
hassl-3115	521	6	practice	practice	NOUN
hassl-3115	521	7	&	&	CCONJ
hassl-3115	521	8	theory	theory	NOUN
hassl-3115	521	9	,	,	PUNCT
hassl-3115	521	10	26(1	26(1	NUM
hassl-3115	521	11	)	)	PUNCT
hassl-3115	521	12	,	,	PUNCT
hassl-3115	521	13	113-131.available	113-131.available	NUM
hassl-3115	521	14	at	at	ADP
hassl-3115	521	15	:	:	PUNCT
hassl-3115	521	16	https://doi.org/10.2308/aud.2007.26.1.113	https://doi.org/10.2308/aud.2007.26.1.113	PROPN
hassl-3115	521	17	.	.	PUNCT
hassl-3115	522	1	kusumawati	kusumawati	PROPN
hassl-3115	522	2	,	,	PUNCT
hassl-3115	522	3	a.	a.	NOUN
hassl-3115	522	4	(	(	PUNCT
hassl-3115	522	5	2013	2013	NUM
hassl-3115	522	6	)	)	PUNCT
hassl-3115	522	7	.	.	PUNCT
hassl-3115	523	1	the	the	DET
hassl-3115	523	2	effect	effect	NOUN
hassl-3115	523	3	of	of	ADP
hassl-3115	523	4	competence	competence	NOUN
hassl-3115	523	5	and	and	CCONJ
hassl-3115	523	6	independence	independence	NOUN
hassl-3115	523	7	of	of	ADP
hassl-3115	523	8	auditors	auditor	NOUN
hassl-3115	523	9	on	on	ADP
hassl-3115	523	10	quality	quality	NOUN
hassl-3115	523	11	with	with	ADP
hassl-3115	523	12	law	law	NOUN
hassl-3115	523	13	no	no	NOUN
hassl-3115	523	14	.	.	NOUN
hassl-3115	523	15	5	5	NUM
hassl-3115	523	16	of	of	ADP
hassl-3115	523	17	2011	2011	NUM
hassl-3115	523	18	concerning	concern	VERB
hassl-3115	523	19	public	public	ADJ
hassl-3115	523	20	accountants	accountant	NOUN
hassl-3115	523	21	as	as	ADP
hassl-3115	523	22	a	a	DET
hassl-3115	523	23	moderating	moderate	VERB
hassl-3115	523	24	variable	variable	NOUN
hassl-3115	523	25	.	.	PUNCT
hassl-3115	524	1	scientific	scientific	ADJ
hassl-3115	524	2	journal	journal	NOUN
hassl-3115	524	3	of	of	ADP
hassl-3115	524	4	feb	feb	PROPN
hassl-3115	524	5	students	students	PROPN
hassl-3115	524	6	,	,	PUNCT
hassl-3115	524	7	universitas	universita	NOUN
hassl-3115	524	8	brawijaya	brawijaya	NOUN
hassl-3115	524	9	,	,	PUNCT
hassl-3115	524	10	1(2	1(2	NUM
hassl-3115	524	11	)	)	PUNCT
hassl-3115	524	12	,	,	PUNCT
hassl-3115	524	13	3	3	NUM
hassl-3115	524	14	-	-	SYM
hassl-3115	524	15	35	35	NUM
hassl-3115	524	16	.	.	PUNCT
hassl-3115	525	1	lim	lim	PROPN
hassl-3115	525	2	,	,	PUNCT
hassl-3115	525	3	c.	c.	PROPN
hassl-3115	525	4	y.	y.	PROPN
hassl-3115	525	5	,	,	PUNCT
hassl-3115	525	6	tan	tan	PROPN
hassl-3115	525	7	,	,	PUNCT
hassl-3115	525	8	h.	h.	PROPN
hassl-3115	525	9	,	,	PUNCT
hassl-3115	525	10	&	&	CCONJ
hassl-3115	525	11	cheng	cheng	PROPN
hassl-3115	525	12	,	,	PUNCT
hassl-3115	525	13	q.	q.	PROPN
hassl-3115	525	14	(	(	PUNCT
hassl-3115	525	15	2010	2010	NUM
hassl-3115	525	16	)	)	PUNCT
hassl-3115	525	17	.	.	PUNCT
hassl-3115	526	1	does	do	AUX
hassl-3115	526	2	auditor	auditor	NOUN
hassl-3115	526	3	tenure	tenure	NOUN
hassl-3115	526	4	improve	improve	VERB
hassl-3115	526	5	audit	audit	NOUN
hassl-3115	526	6	quality	quality	NOUN
hassl-3115	526	7	?	?	PUNCT
hassl-3115	527	1	moderating	moderate	VERB
hassl-3115	527	2	effects	effect	NOUN
hassl-3115	527	3	of	of	ADP
hassl-3115	527	4	industry	industry	NOUN
hassl-3115	527	5	specialization	specialization	NOUN
hassl-3115	527	6	and	and	CCONJ
hassl-3115	527	7	fee	fee	NOUN
hassl-3115	527	8	dependence	dependence	NOUN
hassl-3115	527	9	.	.	PUNCT
hassl-3115	528	1	contemporary	contemporary	ADJ
hassl-3115	528	2	accounting	accounting	PROPN
hassl-3115	528	3	research	research	NOUN
hassl-3115	528	4	,	,	PUNCT
hassl-3115	528	5	27(3	27(3	NUM
hassl-3115	528	6	)	)	PUNCT
hassl-3115	528	7	,	,	PUNCT
hassl-3115	528	8	923	923	NUM
hassl-3115	528	9	-	-	SYM
hassl-3115	528	10	957	957	NUM
hassl-3115	528	11	.	.	PUNCT
hassl-3115	529	1	lobo	lobo	NOUN
hassl-3115	529	2	,	,	PUNCT
hassl-3115	529	3	g.	g.	PROPN
hassl-3115	529	4	j.	j.	PROPN
hassl-3115	529	5	,	,	PUNCT
hassl-3115	529	6	&	&	CCONJ
hassl-3115	529	7	zhou	zhou	PROPN
hassl-3115	529	8	,	,	PUNCT
hassl-3115	529	9	j.	j.	PROPN
hassl-3115	529	10	(	(	PUNCT
hassl-3115	529	11	2006	2006	NUM
hassl-3115	529	12	)	)	PUNCT
hassl-3115	529	13	.	.	PUNCT
hassl-3115	530	1	did	do	VERB
hassl-3115	530	2	conservatism	conservatism	NOUN
hassl-3115	530	3	in	in	ADP
hassl-3115	530	4	financial	financial	ADJ
hassl-3115	530	5	reporting	reporting	NOUN
hassl-3115	530	6	increase	increase	NOUN
hassl-3115	530	7	after	after	ADP
hassl-3115	530	8	the	the	DET
hassl-3115	530	9	sarbanes	sarbanes	PROPN
hassl-3115	530	10	-	-	PUNCT
hassl-3115	530	11	oxley	oxley	PROPN
hassl-3115	530	12	act	act	NOUN
hassl-3115	530	13	?	?	PUNCT
hassl-3115	531	1	initial	initial	ADJ
hassl-3115	531	2	evidence	evidence	NOUN
hassl-3115	531	3	.	.	PUNCT
hassl-3115	532	1	accounting	accounting	NOUN
hassl-3115	532	2	horizons	horizon	NOUN
hassl-3115	532	3	,	,	PUNCT
hassl-3115	532	4	20(1	20(1	NUM
hassl-3115	532	5	)	)	PUNCT
hassl-3115	532	6	,	,	PUNCT
hassl-3115	532	7	57-73.available	57-73.available	ADJ
hassl-3115	532	8	at	at	ADP
hassl-3115	532	9	:	:	PUNCT
hassl-3115	532	10	https://doi.org/10.2308/acch.2006.20.1.57	https://doi.org/10.2308/acch.2006.20.1.57	PROPN
hassl-3115	532	11	.	.	PUNCT
hassl-3115	533	1	lugli	lugli	PROPN
hassl-3115	533	2	,	,	PUNCT
hassl-3115	533	3	e.	e.	PROPN
hassl-3115	533	4	,	,	PUNCT
hassl-3115	533	5	&	&	CCONJ
hassl-3115	533	6	bertacchini	bertacchini	PROPN
hassl-3115	533	7	,	,	PUNCT
hassl-3115	533	8	f.	f.	PROPN
hassl-3115	533	9	(	(	PUNCT
hassl-3115	533	10	2022	2022	NUM
hassl-3115	533	11	)	)	PUNCT
hassl-3115	533	12	.	.	PUNCT
hassl-3115	534	1	audit	audit	NOUN
hassl-3115	534	2	quality	quality	NOUN
hassl-3115	534	3	and	and	CCONJ
hassl-3115	534	4	digitalization	digitalization	NOUN
hassl-3115	534	5	:	:	PUNCT
hassl-3115	534	6	some	some	DET
hassl-3115	534	7	insights	insight	NOUN
hassl-3115	534	8	from	from	ADP
hassl-3115	534	9	theitalian	theitalian	PROPN
hassl-3115	534	10	context	context	NOUN
hassl-3115	534	11	.	.	PUNCT
hassl-3115	535	1	meditari	meditari	ADJ
hassl-3115	535	2	accountancy	accountancy	NOUN
hassl-3115	535	3	research	research	NOUN
hassl-3115	535	4	,	,	PUNCT
hassl-3115	535	5	1-20.available	1-20.available	NUM
hassl-3115	535	6	at	at	ADP
hassl-3115	535	7	:	:	PUNCT
hassl-3115	535	8	https://doi.org/10.1108/medar-08-2021-1399	https://doi.org/10.1108/medar-08-2021-1399	PROPN
hassl-3115	535	9	.	.	PUNCT
hassl-3115	536	1	maharani	maharani	PROPN
hassl-3115	536	2	,	,	PUNCT
hassl-3115	536	3	d.	d.	PROPN
hassl-3115	536	4	e.	e.	PROPN
hassl-3115	536	5	y.	y.	PROPN
hassl-3115	536	6	,	,	PUNCT
hassl-3115	536	7	&	&	CCONJ
hassl-3115	536	8	triani	triani	PROPN
hassl-3115	536	9	,	,	PUNCT
hassl-3115	536	10	n.	n.	PROPN
hassl-3115	536	11	n.	n.	PROPN
hassl-3115	536	12	a.	a.	PROPN
hassl-3115	536	13	(	(	PUNCT
hassl-3115	536	14	2019	2019	NUM
hassl-3115	536	15	)	)	PUNCT
hassl-3115	536	16	.	.	PUNCT
hassl-3115	537	1	the	the	DET
hassl-3115	537	2	effect	effect	NOUN
hassl-3115	537	3	of	of	ADP
hassl-3115	537	4	auditor	auditor	NOUN
hassl-3115	537	5	specialization	specialization	NOUN
hassl-3115	537	6	and	and	CCONJ
hassl-3115	537	7	audit	audit	NOUN
hassl-3115	537	8	tenure	tenure	NOUN
hassl-3115	537	9	on	on	ADP
hassl-3115	537	10	audit	audit	NOUN
hassl-3115	537	11	quality	quality	NOUN
hassl-3115	537	12	.	.	PUNCT
hassl-3115	538	1	akunesa	akunesa	PROPN
hassl-3115	538	2	journal	journal	PROPN
hassl-3115	538	3	of	of	ADP
hassl-3115	538	4	accounting	accounting	NOUN
hassl-3115	538	5	,	,	PUNCT
hassl-3115	538	6	7(3	7(3	NUM
hassl-3115	538	7	)	)	PUNCT
hassl-3115	538	8	,	,	PUNCT
hassl-3115	538	9	1	1	NUM
hassl-3115	538	10	-	-	SYM
hassl-3115	538	11	11	11	NUM
hassl-3115	538	12	.	.	PUNCT
hassl-3115	539	1	martani	martani	PROPN
hassl-3115	539	2	,	,	PUNCT
hassl-3115	539	3	d.	d.	PROPN
hassl-3115	539	4	,	,	PUNCT
hassl-3115	539	5	rahmah	rahmah	PROPN
hassl-3115	539	6	,	,	PUNCT
hassl-3115	539	7	n.	n.	PROPN
hassl-3115	539	8	a.	a.	PROPN
hassl-3115	539	9	,	,	PUNCT
hassl-3115	539	10	fitriany	fitriany	PROPN
hassl-3115	539	11	,	,	PUNCT
hassl-3115	539	12	f.	f.	PROPN
hassl-3115	539	13	,	,	PUNCT
hassl-3115	539	14	anggraita	anggraita	PROPN
hassl-3115	539	15	,	,	PUNCT
hassl-3115	539	16	v.	v.	PROPN
hassl-3115	539	17	,	,	PUNCT
hassl-3115	539	18	&	&	CCONJ
hassl-3115	539	19	yang	yang	PROPN
hassl-3115	539	20	,	,	PUNCT
hassl-3115	539	21	z.	z.	PROPN
hassl-3115	539	22	(	(	PUNCT
hassl-3115	539	23	2021	2021	NUM
hassl-3115	539	24	)	)	PUNCT
hassl-3115	539	25	.	.	PUNCT
hassl-3115	540	1	impact	impact	NOUN
hassl-3115	540	2	of	of	ADP
hassl-3115	540	3	audit	audit	NOUN
hassl-3115	540	4	tenure	tenure	NOUN
hassl-3115	540	5	and	and	CCONJ
hassl-3115	540	6	audit	audit	NOUN
hassl-3115	540	7	rotation	rotation	NOUN
hassl-3115	540	8	on	on	ADP
hassl-3115	540	9	the	the	DET
hassl-3115	540	10	audit	audit	NOUN
hassl-3115	540	11	quality	quality	NOUN
hassl-3115	540	12	:	:	PUNCT
hassl-3115	540	13	big	big	ADJ
hassl-3115	540	14	4	4	NUM
hassl-3115	540	15	vs	vs	ADP
hassl-3115	540	16	non	non	ADJ
hassl-3115	540	17	big	big	ADJ
hassl-3115	540	18	4	4	NUM
hassl-3115	540	19	.	.	PUNCT
hassl-3115	540	20	cogent	cogent	NOUN
hassl-3115	540	21	economics	economic	NOUN
hassl-3115	540	22	&	&	CCONJ
hassl-3115	540	23	finance	finance	PROPN
hassl-3115	540	24	,	,	PUNCT
hassl-3115	540	25	9(1	9(1	NUM
hassl-3115	540	26	)	)	PUNCT
hassl-3115	540	27	,	,	PUNCT
hassl-3115	540	28	1-20.available	1-20.available	NUM
hassl-3115	540	29	at	at	ADP
hassl-3115	540	30	:	:	PUNCT
hassl-3115	540	31	https://doi.org/10.1080/23322039.2021.1901395	https://doi.org/10.1080/23322039.2021.1901395	PROPN
hassl-3115	540	32	.	.	PUNCT
hassl-3115	540	33	mashyekh	mashyekh	PROPN
hassl-3115	540	34	pul	pul	PROPN
hassl-3115	540	35	,	,	PUNCT
hassl-3115	540	36	z.	z.	PROPN
hassl-3115	540	37	,	,	PUNCT
hassl-3115	540	38	&	&	CCONJ
hassl-3115	540	39	fallah	fallah	PROPN
hassl-3115	540	40	,	,	PUNCT
hassl-3115	540	41	r.	r.	PROPN
hassl-3115	540	42	(	(	PUNCT
hassl-3115	540	43	2021	2021	NUM
hassl-3115	540	44	)	)	PUNCT
hassl-3115	540	45	.	.	PUNCT
hassl-3115	541	1	the	the	DET
hassl-3115	541	2	effect	effect	NOUN
hassl-3115	541	3	of	of	ADP
hassl-3115	541	4	auditing	auditing	NOUN
hassl-3115	541	5	fees	fee	NOUN
hassl-3115	541	6	on	on	ADP
hassl-3115	541	7	the	the	DET
hassl-3115	541	8	relationship	relationship	NOUN
hassl-3115	541	9	between	between	ADP
hassl-3115	541	10	auditor	auditor	NOUN
hassl-3115	541	11	time	time	NOUN
hassl-3115	541	12	pressure	pressure	NOUN
hassl-3115	541	13	and	and	CCONJ
hassl-3115	541	14	profit	profit	NOUN
hassl-3115	541	15	quality	quality	NOUN
hassl-3115	541	16	.	.	PUNCT
hassl-3115	542	1	big	big	ADJ
hassl-3115	542	2	data	datum	NOUN
hassl-3115	542	3	and	and	CCONJ
hassl-3115	542	4	computing	computing	NOUN
hassl-3115	542	5	visions	vision	NOUN
hassl-3115	542	6	,	,	PUNCT
hassl-3115	542	7	1(3	1(3	NUM
hassl-3115	542	8	)	)	PUNCT
hassl-3115	542	9	,	,	PUNCT
hassl-3115	542	10	179-191.available	179-191.available	NUM
hassl-3115	542	11	at	at	ADP
hassl-3115	542	12	:	:	PUNCT
hassl-3115	542	13	https://doi.org/10.1111/ijau.12038	https://doi.org/10.1111/ijau.12038	NOUN
hassl-3115	542	14	.	.	PUNCT
hassl-3115	543	1	mgbame	mgbame	PROPN
hassl-3115	543	2	,	,	PUNCT
hassl-3115	543	3	c.	c.	PROPN
hassl-3115	543	4	o.	o.	PROPN
hassl-3115	543	5	,	,	PUNCT
hassl-3115	543	6	eragbhe	eragbhe	NOUN
hassl-3115	543	7	,	,	PUNCT
hassl-3115	543	8	e.	e.	PROPN
hassl-3115	543	9	,	,	PUNCT
hassl-3115	543	10	&	&	CCONJ
hassl-3115	543	11	osazuwa	osazuwa	ADJ
hassl-3115	543	12	,	,	PUNCT
hassl-3115	543	13	n.	n.	PROPN
hassl-3115	543	14	p.	p.	PROPN
hassl-3115	543	15	(	(	PUNCT
hassl-3115	543	16	2012	2012	NUM
hassl-3115	543	17	)	)	PUNCT
hassl-3115	543	18	.	.	PUNCT
hassl-3115	544	1	audit	audit	NOUN
hassl-3115	544	2	partner	partner	NOUN
hassl-3115	544	3	tenure	tenure	NOUN
hassl-3115	544	4	and	and	CCONJ
hassl-3115	544	5	audit	audit	NOUN
hassl-3115	544	6	quality	quality	NOUN
hassl-3115	544	7	:	:	PUNCT
hassl-3115	544	8	an	an	DET
hassl-3115	544	9	empirical	empirical	ADJ
hassl-3115	544	10	analysis	analysis	NOUN
hassl-3115	544	11	.	.	PUNCT
hassl-3115	545	1	european	european	ADJ
hassl-3115	545	2	journal	journal	PROPN
hassl-3115	545	3	of	of	ADP
hassl-3115	545	4	business	business	NOUN
hassl-3115	545	5	and	and	CCONJ
hassl-3115	545	6	management	management	NOUN
hassl-3115	545	7	,	,	PUNCT
hassl-3115	545	8	4(7	4(7	NUM
hassl-3115	545	9	)	)	PUNCT
hassl-3115	545	10	,	,	PUNCT
hassl-3115	545	11	154–159.available	154–159.available	NUM
hassl-3115	545	12	at	at	ADP
hassl-3115	545	13	:	:	PUNCT
hassl-3115	545	14	https://doi.org/10.2308/accr.2006.81.3.653	https://doi.org/10.2308/accr.2006.81.3.653	PROPN
hassl-3115	545	15	.	.	PROPN
hassl-3115	545	16	minister	minister	PROPN
hassl-3115	545	17	of	of	ADP
hassl-3115	545	18	finance	finance	PROPN
hassl-3115	545	19	.	.	PUNCT
hassl-3115	546	1	(	(	PUNCT
hassl-3115	546	2	2008	2008	NUM
hassl-3115	546	3	)	)	PUNCT
hassl-3115	546	4	.	.	PUNCT
hassl-3115	547	1	regulation	regulation	NOUN
hassl-3115	547	2	of	of	ADP
hassl-3115	547	3	the	the	DET
hassl-3115	547	4	minister	minister	NOUN
hassl-3115	547	5	of	of	ADP
hassl-3115	547	6	finance	finance	NOUN
hassl-3115	547	7	of	of	ADP
hassl-3115	547	8	the	the	DET
hassl-3115	547	9	republic	republic	NOUN
hassl-3115	547	10	of	of	ADP
hassl-3115	547	11	indonesia	indonesia	PROPN
hassl-3115	547	12	number	number	NOUN
hassl-3115	547	13	17	17	NUM
hassl-3115	547	14	/	/	SYM
hassl-3115	547	15	pmk.01/2008	pmk.01/2008	NOUN
hassl-3115	547	16	concerning	concern	VERB
hassl-3115	547	17	public	public	ADJ
hassl-3115	547	18	accountant	accountant	NOUN
hassl-3115	547	19	services	service	NOUN
hassl-3115	547	20	.	.	PUNCT
hassl-3115	548	1	jakarta	jakarta	PROPN
hassl-3115	548	2	:	:	PUNCT
hassl-3115	548	3	indonesia	indonesia	PROPN
hassl-3115	548	4	ministry	ministry	PROPN
hassl-3115	548	5	of	of	ADP
hassl-3115	548	6	finance	finance	PROPN
hassl-3115	548	7	.	.	PUNCT
hassl-3115	549	1	muliawan	muliawan	PROPN
hassl-3115	549	2	,	,	PUNCT
hassl-3115	549	3	e.	e.	PROPN
hassl-3115	549	4	k.	k.	PROPN
hassl-3115	549	5	,	,	PUNCT
hassl-3115	549	6	&	&	CCONJ
hassl-3115	549	7	sujana	sujana	PROPN
hassl-3115	549	8	,	,	PUNCT
hassl-3115	549	9	i.	i.	PROPN
hassl-3115	549	10	k.	k.	PROPN
hassl-3115	549	11	(	(	PUNCT
hassl-3115	549	12	2017	2017	NUM
hassl-3115	549	13	)	)	PUNCT
hassl-3115	549	14	.	.	PUNCT
hassl-3115	550	1	the	the	DET
hassl-3115	550	2	effect	effect	NOUN
hassl-3115	550	3	of	of	ADP
hassl-3115	550	4	public	public	ADJ
hassl-3115	550	5	accounting	accounting	NOUN
hassl-3115	550	6	firm	firm	NOUN
hassl-3115	550	7	size	size	NOUN
hassl-3115	550	8	,	,	PUNCT
hassl-3115	550	9	auditor	auditor	NOUN
hassl-3115	550	10	switching	switching	NOUN
hassl-3115	550	11	and	and	CCONJ
hassl-3115	550	12	audit	audit	NOUN
hassl-3115	550	13	tenure	tenure	NOUN
hassl-3115	550	14	on	on	ADP
hassl-3115	550	15	audit	audit	NOUN
hassl-3115	550	16	quality	quality	NOUN
hassl-3115	550	17	.	.	PUNCT
hassl-3115	551	1	udayana	udayana	PROPN
hassl-3115	551	2	university	university	PROPN
hassl-3115	551	3	accounting	account	VERB
hassl-3115	551	4	e	e	PROPN
hassl-3115	551	5	-	-	NOUN
hassl-3115	551	6	journal	journal	NOUN
hassl-3115	551	7	,	,	PUNCT
hassl-3115	551	8	21(1	21(1	NUM
hassl-3115	551	9	)	)	PUNCT
hassl-3115	551	10	,	,	PUNCT
hassl-3115	551	11	534–561	534–561	NUM
hassl-3115	551	12	.	.	PUNCT
hassl-3115	552	1	myers	myers	PROPN
hassl-3115	552	2	,	,	PUNCT
hassl-3115	552	3	j.	j.	PROPN
hassl-3115	552	4	n.	n.	PROPN
hassl-3115	552	5	,	,	PUNCT
hassl-3115	552	6	myers	myers	PROPN
hassl-3115	552	7	,	,	PUNCT
hassl-3115	552	8	l.	l.	PROPN
hassl-3115	552	9	a.	a.	PROPN
hassl-3115	552	10	,	,	PUNCT
hassl-3115	552	11	&	&	CCONJ
hassl-3115	552	12	omer	omer	PROPN
hassl-3115	552	13	,	,	PUNCT
hassl-3115	552	14	t.	t.	PROPN
hassl-3115	552	15	c.	c.	PROPN
hassl-3115	552	16	(	(	PUNCT
hassl-3115	552	17	2003	2003	NUM
hassl-3115	552	18	)	)	PUNCT
hassl-3115	552	19	.	.	PUNCT
hassl-3115	553	1	exploring	explore	VERB
hassl-3115	553	2	the	the	DET
hassl-3115	553	3	term	term	NOUN
hassl-3115	553	4	of	of	ADP
hassl-3115	553	5	the	the	DET
hassl-3115	553	6	auditor	auditor	NOUN
hassl-3115	553	7	-	-	PUNCT
hassl-3115	553	8	client	client	NOUN
hassl-3115	553	9	relationship	relationship	NOUN
hassl-3115	553	10	and	and	CCONJ
hassl-3115	553	11	the	the	DET
hassl-3115	553	12	quality	quality	NOUN
hassl-3115	553	13	of	of	ADP
hassl-3115	553	14	earnings	earning	NOUN
hassl-3115	553	15	:	:	PUNCT
hassl-3115	553	16	a	a	DET
hassl-3115	553	17	case	case	NOUN
hassl-3115	553	18	for	for	ADP
hassl-3115	553	19	mandatory	mandatory	ADJ
hassl-3115	553	20	auditor	auditor	NOUN
hassl-3115	553	21	rotation	rotation	NOUN
hassl-3115	553	22	?	?	PUNCT
hassl-3115	554	1	the	the	DET
hassl-3115	554	2	accounting	accounting	NOUN
hassl-3115	554	3	review	review	NOUN
hassl-3115	554	4	,	,	PUNCT
hassl-3115	554	5	78(3	78(3	NOUN
hassl-3115	554	6	)	)	PUNCT
hassl-3115	554	7	,	,	PUNCT
hassl-3115	554	8	779-799.available	779-799.available	NUM
hassl-3115	554	9	at	at	ADP
hassl-3115	554	10	:	:	PUNCT
hassl-3115	554	11	https://doi.org/10.2308/accr.2003.78.3.779	https://doi.org/10.2308/accr.2003.78.3.779	PROPN
hassl-3115	554	12	.	.	PUNCT
hassl-3115	555	1	ngo	ngo	PROPN
hassl-3115	555	2	,	,	PUNCT
hassl-3115	555	3	h.	h.	PROPN
hassl-3115	555	4	t.	t.	PROPN
hassl-3115	555	5	,	,	PUNCT
hassl-3115	555	6	luu	luu	PROPN
hassl-3115	555	7	,	,	PUNCT
hassl-3115	555	8	d.	d.	PROPN
hassl-3115	555	9	h.	h.	PROPN
hassl-3115	555	10	,	,	PUNCT
hassl-3115	555	11	&	&	CCONJ
hassl-3115	555	12	truong	truong	PROPN
hassl-3115	555	13	,	,	PUNCT
hassl-3115	555	14	t.	t.	PROPN
hassl-3115	555	15	t.	t.	PROPN
hassl-3115	555	16	(	(	PUNCT
hassl-3115	555	17	2021	2021	NUM
hassl-3115	555	18	)	)	PUNCT
hassl-3115	555	19	.	.	PUNCT
hassl-3115	556	1	the	the	DET
hassl-3115	556	2	relationship	relationship	NOUN
hassl-3115	556	3	between	between	ADP
hassl-3115	556	4	internal	internal	ADJ
hassl-3115	556	5	control	control	NOUN
hassl-3115	556	6	and	and	CCONJ
hassl-3115	556	7	accounting	accounting	NOUN
hassl-3115	556	8	information	information	NOUN
hassl-3115	556	9	quality	quality	NOUN
hassl-3115	556	10	:	:	PUNCT
hassl-3115	556	11	empirical	empirical	ADJ
hassl-3115	556	12	evidence	evidence	NOUN
hassl-3115	556	13	from	from	ADP
hassl-3115	556	14	manufacturing	manufacture	VERB
hassl-3115	556	15	sector	sector	NOUN
hassl-3115	556	16	in	in	ADP
hassl-3115	556	17	vietnam	vietnam	PROPN
hassl-3115	556	18	.	.	PUNCT
hassl-3115	557	1	the	the	DET
hassl-3115	557	2	journal	journal	NOUN
hassl-3115	557	3	of	of	ADP
hassl-3115	557	4	asian	asian	ADJ
hassl-3115	557	5	finance	finance	NOUN
hassl-3115	557	6	,	,	PUNCT
hassl-3115	557	7	economics	economic	NOUN
hassl-3115	557	8	and	and	CCONJ
hassl-3115	557	9	business	business	NOUN
hassl-3115	557	10	,	,	PUNCT
hassl-3115	557	11	8(10	8(10	NUM
hassl-3115	557	12	)	)	PUNCT
hassl-3115	557	13	,	,	PUNCT
hassl-3115	557	14	353	353	NUM
hassl-3115	557	15	-	-	SYM
hassl-3115	557	16	359	359	NUM
hassl-3115	557	17	.	.	PUNCT
hassl-3115	558	1	ningsih	ningsih	PROPN
hassl-3115	558	2	,	,	PUNCT
hassl-3115	558	3	a.	a.	PROPN
hassl-3115	558	4	p.	p.	PROPN
hassl-3115	558	5	r.	r.	PROPN
hassl-3115	558	6	c.	c.	PROPN
hassl-3115	558	7	,	,	PUNCT
hassl-3115	558	8	&	&	CCONJ
hassl-3115	558	9	yaniartha	yaniartha	PROPN
hassl-3115	558	10	,	,	PUNCT
hassl-3115	558	11	p.	p.	PROPN
hassl-3115	558	12	d.	d.	PROPN
hassl-3115	558	13	s.	s.	PROPN
hassl-3115	558	14	(	(	PUNCT
hassl-3115	558	15	2013	2013	NUM
hassl-3115	558	16	)	)	PUNCT
hassl-3115	558	17	.	.	PUNCT
hassl-3115	559	1	the	the	DET
hassl-3115	559	2	influence	influence	NOUN
hassl-3115	559	3	of	of	ADP
hassl-3115	559	4	competence	competence	NOUN
hassl-3115	559	5	,	,	PUNCT
hassl-3115	559	6	independence	independence	NOUN
hassl-3115	559	7	,	,	PUNCT
hassl-3115	559	8	and	and	CCONJ
hassl-3115	559	9	time	time	NOUN
hassl-3115	559	10	budget	budget	NOUN
hassl-3115	559	11	pressure	pressure	NOUN
hassl-3115	559	12	on	on	ADP
hassl-3115	559	13	audit	audit	NOUN
hassl-3115	559	14	quality	quality	NOUN
hassl-3115	559	15	.	.	PUNCT
hassl-3115	560	1	udayana	udayana	PROPN
hassl-3115	560	2	university	university	PROPN
hassl-3115	560	3	accounting	account	VERB
hassl-3115	560	4	e	e	PROPN
hassl-3115	560	5	-	-	NOUN
hassl-3115	560	6	journal	journal	NOUN
hassl-3115	560	7	,	,	PUNCT
hassl-3115	560	8	4(1	4(1	NOUN
hassl-3115	560	9	)	)	PUNCT
hassl-3115	560	10	,	,	PUNCT
hassl-3115	560	11	92–109	92–109	NUM
hassl-3115	560	12	.	.	PUNCT
hassl-3115	561	1	humanities	humanity	NOUN
hassl-3115	561	2	and	and	CCONJ
hassl-3115	561	3	social	social	ADJ
hassl-3115	561	4	sciences	science	NOUN
hassl-3115	561	5	letters	letter	NOUN
hassl-3115	561	6	,	,	PUNCT
hassl-3115	561	7	2022	2022	NUM
hassl-3115	561	8	,	,	PUNCT
hassl-3115	561	9	10(4	10(4	NUM
hassl-3115	561	10	):	):	PUNCT
hassl-3115	561	11	463	463	NUM
hassl-3115	561	12	-	-	SYM
hassl-3115	561	13	481	481	NUM
hassl-3115	561	14	480	480	NUM
hassl-3115	561	15	©	©	PROPN
hassl-3115	561	16	2022	2022	NUM
hassl-3115	561	17	conscientia	conscientia	PROPN
hassl-3115	561	18	beam	beam	PROPN
hassl-3115	561	19	.	.	PUNCT
hassl-3115	562	1	all	all	DET
hassl-3115	562	2	rights	right	NOUN
hassl-3115	562	3	reserved	reserve	VERB
hassl-3115	562	4	.	.	PUNCT
hassl-3115	563	1	nirmala	nirmala	PROPN
hassl-3115	563	2	,	,	PUNCT
hassl-3115	563	3	r.	r.	PROPN
hassl-3115	563	4	p.	p.	PROPN
hassl-3115	563	5	a.	a.	PROPN
hassl-3115	563	6	,	,	PUNCT
hassl-3115	563	7	&	&	CCONJ
hassl-3115	563	8	cahyonowati	cahyonowati	PROPN
hassl-3115	563	9	,	,	PUNCT
hassl-3115	563	10	n.	n.	PROPN
hassl-3115	563	11	(	(	PUNCT
hassl-3115	563	12	2013	2013	NUM
hassl-3115	563	13	)	)	PUNCT
hassl-3115	563	14	.	.	PUNCT
hassl-3115	564	1	the	the	DET
hassl-3115	564	2	influence	influence	NOUN
hassl-3115	564	3	of	of	ADP
hassl-3115	564	4	independence	independence	NOUN
hassl-3115	564	5	,	,	PUNCT
hassl-3115	564	6	due	due	ADJ
hassl-3115	564	7	professional	professional	ADJ
hassl-3115	564	8	care	care	NOUN
hassl-3115	564	9	experience	experience	NOUN
hassl-3115	564	10	,	,	PUNCT
hassl-3115	564	11	accountability	accountability	NOUN
hassl-3115	564	12	,	,	PUNCT
hassl-3115	564	13	audit	audit	NOUN
hassl-3115	564	14	complexity	complexity	NOUN
hassl-3115	564	15	,	,	PUNCT
hassl-3115	564	16	and	and	CCONJ
hassl-3115	564	17	time	time	NOUN
hassl-3115	564	18	budget	budget	NOUN
hassl-3115	564	19	pressure	pressure	NOUN
hassl-3115	564	20	on	on	ADP
hassl-3115	564	21	audit	audit	NOUN
hassl-3115	564	22	quality	quality	NOUN
hassl-3115	564	23	(	(	PUNCT
hassl-3115	564	24	empirical	empirical	ADJ
hassl-3115	564	25	study	study	NOUN
hassl-3115	564	26	on	on	ADP
hassl-3115	564	27	kap	kap	NOUN
hassl-3115	564	28	auditors	auditor	NOUN
hassl-3115	564	29	in	in	ADP
hassl-3115	564	30	central	central	ADJ
hassl-3115	564	31	java	java	NOUN
hassl-3115	564	32	and	and	CCONJ
hassl-3115	564	33	yogyakarta	yogyakarta	PROPN
hassl-3115	564	34	)	)	PUNCT
hassl-3115	564	35	.	.	PUNCT
hassl-3115	565	1	diponegoro	diponegoro	PROPN
hassl-3115	565	2	journal	journal	PROPN
hassl-3115	565	3	of	of	ADP
hassl-3115	565	4	accounting	accounting	NOUN
hassl-3115	565	5	,	,	PUNCT
hassl-3115	565	6	2(3	2(3	NUM
hassl-3115	565	7	)	)	PUNCT
hassl-3115	565	8	,	,	PUNCT
hassl-3115	565	9	1–13	1–13	NOUN
hassl-3115	565	10	.	.	PUNCT
hassl-3115	566	1	nor	nor	CCONJ
hassl-3115	566	2	,	,	PUNCT
hassl-3115	566	3	m.	m.	NOUN
hassl-3115	566	4	n.	n.	PROPN
hassl-3115	566	5	m.	m.	PROPN
hassl-3115	566	6	,	,	PUNCT
hassl-3115	566	7	smith	smith	PROPN
hassl-3115	566	8	,	,	PUNCT
hassl-3115	566	9	m.	m.	NOUN
hassl-3115	566	10	,	,	PUNCT
hassl-3115	566	11	ismail	ismail	PROPN
hassl-3115	566	12	,	,	PUNCT
hassl-3115	566	13	z.	z.	PROPN
hassl-3115	566	14	,	,	PUNCT
hassl-3115	566	15	&	&	CCONJ
hassl-3115	566	16	taha	taha	PROPN
hassl-3115	566	17	,	,	PUNCT
hassl-3115	566	18	r.	r.	PROPN
hassl-3115	566	19	(	(	PUNCT
hassl-3115	566	20	2017	2017	NUM
hassl-3115	566	21	)	)	PUNCT
hassl-3115	566	22	.	.	PUNCT
hassl-3115	567	1	the	the	DET
hassl-3115	567	2	effect	effect	NOUN
hassl-3115	567	3	of	of	ADP
hassl-3115	567	4	time	time	NOUN
hassl-3115	567	5	budget	budget	NOUN
hassl-3115	567	6	pressure	pressure	NOUN
hassl-3115	567	7	on	on	ADP
hassl-3115	567	8	auditors	auditor	NOUN
hassl-3115	567	9	’	’	PART
hassl-3115	567	10	behaviour	behaviour	NOUN
hassl-3115	567	11	.	.	PUNCT
hassl-3115	568	1	advanced	advanced	ADJ
hassl-3115	568	2	science	science	NOUN
hassl-3115	568	3	letters	letter	NOUN
hassl-3115	568	4	,	,	PUNCT
hassl-3115	568	5	23(1	23(1	NUM
hassl-3115	568	6	)	)	PUNCT
hassl-3115	568	7	,	,	PUNCT
hassl-3115	568	8	356-360.available	356-360.available	NUM
hassl-3115	568	9	at	at	ADP
hassl-3115	568	10	:	:	PUNCT
hassl-3115	568	11	https://doi.org/10.1166/asl.2017.7185	https://doi.org/10.1166/asl.2017.7185	NOUN
hassl-3115	568	12	.	.	PUNCT
hassl-3115	569	1	nugraha	nugraha	NOUN
hassl-3115	569	2	,	,	PUNCT
hassl-3115	569	3	a.	a.	PROPN
hassl-3115	569	4	s.	s.	PROPN
hassl-3115	569	5	,	,	PUNCT
hassl-3115	569	6	&	&	CCONJ
hassl-3115	569	7	handoyo	handoyo	PROPN
hassl-3115	569	8	,	,	PUNCT
hassl-3115	569	9	s.	s.	PROPN
hassl-3115	569	10	(	(	PUNCT
hassl-3115	569	11	2012	2012	NUM
hassl-3115	569	12	)	)	PUNCT
hassl-3115	569	13	.	.	PUNCT
hassl-3115	570	1	commitment	commitment	NOUN
hassl-3115	570	2	,	,	PUNCT
hassl-3115	570	3	sensitivity	sensitivity	NOUN
hassl-3115	570	4	ethics	ethic	NOUN
hassl-3115	570	5	,	,	PUNCT
hassl-3115	570	6	and	and	CCONJ
hassl-3115	570	7	independence	independence	NOUN
hassl-3115	570	8	of	of	ADP
hassl-3115	570	9	auditors	auditor	NOUN
hassl-3115	570	10	.	.	PUNCT
hassl-3115	571	1	indonesian	indonesian	ADJ
hassl-3115	571	2	journal	journal	PROPN
hassl-3115	571	3	of	of	ADP
hassl-3115	571	4	accounting	accounting	NOUN
hassl-3115	571	5	and	and	CCONJ
hassl-3115	571	6	auditing	auditing	NOUN
hassl-3115	571	7	,	,	PUNCT
hassl-3115	571	8	16(1	16(1	NUM
hassl-3115	571	9	)	)	PUNCT
hassl-3115	571	10	,	,	PUNCT
hassl-3115	571	11	91	91	NUM
hassl-3115	571	12	-	-	SYM
hassl-3115	571	13	102	102	NUM
hassl-3115	571	14	.	.	PUNCT
hassl-3115	572	1	nugroho	nugroho	NOUN
hassl-3115	572	2	,	,	PUNCT
hassl-3115	572	3	l.	l.	PROPN
hassl-3115	572	4	(	(	PUNCT
hassl-3115	572	5	2018	2018	NUM
hassl-3115	572	6	)	)	PUNCT
hassl-3115	572	7	.	.	PUNCT
hassl-3115	573	1	analysis	analysis	NOUN
hassl-3115	573	2	of	of	ADP
hassl-3115	573	3	factors	factor	NOUN
hassl-3115	573	4	affecting	affect	VERB
hassl-3115	573	5	audit	audit	NOUN
hassl-3115	573	6	quality	quality	NOUN
hassl-3115	573	7	(	(	PUNCT
hassl-3115	573	8	empirical	empirical	ADJ
hassl-3115	573	9	study	study	NOUN
hassl-3115	573	10	on	on	ADP
hassl-3115	573	11	industrial	industrial	ADJ
hassl-3115	573	12	manufacturing	manufacturing	NOUN
hassl-3115	573	13	companies	company	NOUN
hassl-3115	573	14	in	in	ADP
hassl-3115	573	15	the	the	DET
hassl-3115	573	16	consumer	consumer	NOUN
hassl-3115	573	17	goods	good	NOUN
hassl-3115	573	18	sector	sector	NOUN
hassl-3115	573	19	listed	list	VERB
hassl-3115	573	20	on	on	ADP
hassl-3115	573	21	the	the	DET
hassl-3115	573	22	indonesia	indonesia	PROPN
hassl-3115	573	23	stock	stock	PROPN
hassl-3115	573	24	exchange	exchange	PROPN
hassl-3115	573	25	2014	2014	NUM
hassl-3115	573	26	-	-	SYM
hassl-3115	573	27	2016	2016	NUM
hassl-3115	573	28	)	)	PUNCT
hassl-3115	573	29	.	.	PUNCT
hassl-3115	574	1	journal	journal	PROPN
hassl-3115	574	2	of	of	ADP
hassl-3115	574	3	maneksi	maneksi	PROPN
hassl-3115	574	4	,	,	PUNCT
hassl-3115	574	5	7(1	7(1	NUM
hassl-3115	574	6	)	)	PUNCT
hassl-3115	574	7	,	,	PUNCT
hassl-3115	574	8	55.available	55.available	NUM
hassl-3115	574	9	at	at	ADP
hassl-3115	574	10	:	:	PUNCT
hassl-3115	574	11	https://doi.org/10.31959/jm.v7i1.89	https://doi.org/10.31959/jm.v7i1.89	PROPN
hassl-3115	574	12	.	.	PROPN
hassl-3115	574	13	nuratama	nuratama	PROPN
hassl-3115	574	14	,	,	PUNCT
hassl-3115	574	15	i.	i.	PROPN
hassl-3115	574	16	p.	p.	PROPN
hassl-3115	574	17	(	(	PUNCT
hassl-3115	574	18	2011	2011	NUM
hassl-3115	574	19	)	)	PUNCT
hassl-3115	574	20	.	.	PUNCT
hassl-3115	575	1	the	the	DET
hassl-3115	575	2	effect	effect	NOUN
hassl-3115	575	3	of	of	ADP
hassl-3115	575	4	tenure	tenure	NOUN
hassl-3115	575	5	and	and	CCONJ
hassl-3115	575	6	reputation	reputation	NOUN
hassl-3115	575	7	of	of	ADP
hassl-3115	575	8	public	public	ADJ
hassl-3115	575	9	accounting	accounting	NOUN
hassl-3115	575	10	firms	firm	NOUN
hassl-3115	575	11	on	on	ADP
hassl-3115	575	12	audit	audit	NOUN
hassl-3115	575	13	quality	quality	NOUN
hassl-3115	575	14	with	with	ADP
hassl-3115	575	15	the	the	DET
hassl-3115	575	16	audit	audit	NOUN
hassl-3115	575	17	committee	committee	NOUN
hassl-3115	575	18	as	as	ADP
hassl-3115	575	19	moderating	moderate	VERB
hassl-3115	575	20	variable	variable	NOUN
hassl-3115	575	21	:	:	PUNCT
hassl-3115	575	22	postgraduate	postgraduate	NOUN
hassl-3115	575	23	program	program	NOUN
hassl-3115	575	24	at	at	ADP
hassl-3115	575	25	udayana	udayana	PROPN
hassl-3115	575	26	university	university	NOUN
hassl-3115	575	27	denpasar	denpasar	NOUN
hassl-3115	575	28	.	.	PUNCT
hassl-3115	576	1	nurintiati	nurintiati	PROPN
hassl-3115	576	2	,	,	PUNCT
hassl-3115	576	3	a.	a.	NOUN
hassl-3115	576	4	,	,	PUNCT
hassl-3115	576	5	&	&	CCONJ
hassl-3115	576	6	purwanto	purwanto	NOUN
hassl-3115	576	7	,	,	PUNCT
hassl-3115	576	8	a.	a.	NOUN
hassl-3115	576	9	(	(	PUNCT
hassl-3115	576	10	2017	2017	NUM
hassl-3115	576	11	)	)	PUNCT
hassl-3115	576	12	.	.	PUNCT
hassl-3115	577	1	the	the	DET
hassl-3115	577	2	influence	influence	NOUN
hassl-3115	577	3	of	of	ADP
hassl-3115	577	4	head	head	NOUN
hassl-3115	577	5	tenure	tenure	NOUN
hassl-3115	577	6	,	,	PUNCT
hassl-3115	577	7	cap	cap	NOUN
hassl-3115	577	8	size	size	NOUN
hassl-3115	577	9	,	,	PUNCT
hassl-3115	577	10	auditor	auditor	NOUN
hassl-3115	577	11	specialization	specialization	NOUN
hassl-3115	577	12	and	and	CCONJ
hassl-3115	577	13	audit	audit	NOUN
hassl-3115	577	14	fee	fee	NOUN
hassl-3115	577	15	on	on	ADP
hassl-3115	577	16	audit	audit	NOUN
hassl-3115	577	17	quality	quality	NOUN
hassl-3115	577	18	with	with	ADP
hassl-3115	577	19	audit	audit	NOUN
hassl-3115	577	20	committee	committee	NOUN
hassl-3115	577	21	moderation	moderation	NOUN
hassl-3115	577	22	.	.	PUNCT
hassl-3115	578	1	diponegoro	diponegoro	PROPN
hassl-3115	578	2	journal	journal	PROPN
hassl-3115	578	3	of	of	ADP
hassl-3115	578	4	accounting	accounting	NOUN
hassl-3115	578	5	,	,	PUNCT
hassl-3115	578	6	6(1	6(1	NUM
hassl-3115	578	7	)	)	PUNCT
hassl-3115	578	8	,	,	PUNCT
hassl-3115	578	9	100–112	100–112	NUM
hassl-3115	578	10	.	.	PUNCT
hassl-3115	578	11	oklivia	oklivia	PROPN
hassl-3115	578	12	,	,	PUNCT
hassl-3115	578	13	&	&	CCONJ
hassl-3115	578	14	marlinah	marlinah	PROPN
hassl-3115	578	15	,	,	PUNCT
hassl-3115	578	16	a.	a.	NOUN
hassl-3115	578	17	(	(	PUNCT
hassl-3115	578	18	2014	2014	NUM
hassl-3115	578	19	)	)	PUNCT
hassl-3115	578	20	.	.	PUNCT
hassl-3115	579	1	the	the	DET
hassl-3115	579	2	effect	effect	NOUN
hassl-3115	579	3	of	of	ADP
hassl-3115	579	4	competence	competence	NOUN
hassl-3115	579	5	,	,	PUNCT
hassl-3115	579	6	independence	independence	NOUN
hassl-3115	579	7	and	and	CCONJ
hassl-3115	579	8	auditee	auditee	NOUN
hassl-3115	579	9	size	size	NOUN
hassl-3115	579	10	on	on	ADP
hassl-3115	579	11	audit	audit	NOUN
hassl-3115	579	12	quality	quality	NOUN
hassl-3115	579	13	.	.	PUNCT
hassl-3115	580	1	el	el	PROPN
hassl-3115	580	2	muhasaba	muhasaba	PROPN
hassl-3115	580	3	:	:	PUNCT
hassl-3115	580	4	journal	journal	NOUN
hassl-3115	580	5	of	of	ADP
hassl-3115	580	6	accounting	accounting	NOUN
hassl-3115	580	7	,	,	PUNCT
hassl-3115	580	8	5(2	5(2	NUM
hassl-3115	580	9	)	)	PUNCT
hassl-3115	580	10	,	,	PUNCT
hassl-3115	580	11	226.available	226.available	ADJ
hassl-3115	580	12	at	at	ADP
hassl-3115	580	13	:	:	PUNCT
hassl-3115	580	14	https://doi.org/10.18860/em.v5i2.2861	https://doi.org/10.18860/em.v5i2.2861	PROPN
hassl-3115	580	15	.	.	PUNCT
hassl-3115	581	1	owhoso	owhoso	PROPN
hassl-3115	581	2	,	,	PUNCT
hassl-3115	581	3	v.	v.	PROPN
hassl-3115	581	4	e.	e.	PROPN
hassl-3115	581	5	,	,	PUNCT
hassl-3115	581	6	messier	messier	X
hassl-3115	581	7	,	,	PUNCT
hassl-3115	581	8	j.	j.	PROPN
hassl-3115	581	9	,	,	PUNCT
hassl-3115	581	10	william	william	PROPN
hassl-3115	581	11	f	f	PROPN
hassl-3115	581	12	,	,	PUNCT
hassl-3115	581	13	&	&	CCONJ
hassl-3115	581	14	lynch	lynch	PROPN
hassl-3115	581	15	,	,	PUNCT
hassl-3115	581	16	j.	j.	PROPN
hassl-3115	581	17	,	,	PUNCT
hassl-3115	581	18	john	john	PROPN
hassl-3115	581	19	g.	g.	PROPN
hassl-3115	581	20	(	(	PUNCT
hassl-3115	581	21	2002	2002	NUM
hassl-3115	581	22	)	)	PUNCT
hassl-3115	581	23	.	.	PUNCT
hassl-3115	582	1	error	error	NOUN
hassl-3115	582	2	detection	detection	NOUN
hassl-3115	582	3	by	by	ADP
hassl-3115	582	4	industry	industry	NOUN
hassl-3115	582	5	-	-	PUNCT
hassl-3115	582	6	specialized	specialize	VERB
hassl-3115	582	7	teams	team	NOUN
hassl-3115	582	8	during	during	ADP
hassl-3115	582	9	sequential	sequential	ADJ
hassl-3115	582	10	audit	audit	NOUN
hassl-3115	582	11	review	review	NOUN
hassl-3115	582	12	.	.	PUNCT
hassl-3115	583	1	journal	journal	NOUN
hassl-3115	583	2	of	of	ADP
hassl-3115	583	3	accounting	accounting	NOUN
hassl-3115	583	4	research	research	NOUN
hassl-3115	583	5	,	,	PUNCT
hassl-3115	583	6	40(3	40(3	NUM
hassl-3115	583	7	)	)	PUNCT
hassl-3115	583	8	,	,	PUNCT
hassl-3115	583	9	883-900.available	883-900.available	NOUN
hassl-3115	583	10	at	at	ADP
hassl-3115	583	11	:	:	PUNCT
hassl-3115	583	12	https://doi.org/10.1111/1475679x.00075	https://doi.org/10.1111/1475679x.00075	PROPN
hassl-3115	583	13	.	.	PUNCT
hassl-3115	584	1	panjaitan	panjaitan	PROPN
hassl-3115	584	2	,	,	PUNCT
hassl-3115	584	3	c.	c.	PROPN
hassl-3115	584	4	m.	m.	NOUN
hassl-3115	584	5	(	(	PUNCT
hassl-3115	584	6	2014	2014	NUM
hassl-3115	584	7	)	)	PUNCT
hassl-3115	584	8	.	.	PUNCT
hassl-3115	585	1	the	the	DET
hassl-3115	585	2	influence	influence	NOUN
hassl-3115	585	3	of	of	ADP
hassl-3115	585	4	tenure	tenure	NOUN
hassl-3115	585	5	,	,	PUNCT
hassl-3115	585	6	cap	cap	NOUN
hassl-3115	585	7	size	size	NOUN
hassl-3115	585	8	and	and	CCONJ
hassl-3115	585	9	auditor	auditor	NOUN
hassl-3115	585	10	specialization	specialization	NOUN
hassl-3115	585	11	on	on	ADP
hassl-3115	585	12	audit	audit	NOUN
hassl-3115	585	13	quality	quality	NOUN
hassl-3115	585	14	.	.	PUNCT
hassl-3115	586	1	diponegoro	diponegoro	PROPN
hassl-3115	586	2	journal	journal	PROPN
hassl-3115	586	3	of	of	ADP
hassl-3115	586	4	accounting	accounting	NOUN
hassl-3115	586	5	,	,	PUNCT
hassl-3115	586	6	3(3	3(3	NUM
hassl-3115	586	7	)	)	PUNCT
hassl-3115	586	8	,	,	PUNCT
hassl-3115	586	9	1–12	1–12	NOUN
hassl-3115	586	10	.	.	PUNCT
hassl-3115	587	1	paramita	paramita	PROPN
hassl-3115	587	2	,	,	PUNCT
hassl-3115	587	3	n.	n.	PROPN
hassl-3115	587	4	k.	k.	PROPN
hassl-3115	587	5	a.	a.	PROPN
hassl-3115	587	6	,	,	PUNCT
hassl-3115	587	7	&	&	CCONJ
hassl-3115	587	8	latrini	latrini	PROPN
hassl-3115	587	9	,	,	PUNCT
hassl-3115	587	10	n.	n.	PROPN
hassl-3115	587	11	m.	m.	PROPN
hassl-3115	587	12	y.	y.	PROPN
hassl-3115	587	13	(	(	PUNCT
hassl-3115	587	14	2015	2015	NUM
hassl-3115	587	15	)	)	PUNCT
hassl-3115	587	16	.	.	PUNCT
hassl-3115	588	1	effect	effect	NOUN
hassl-3115	588	2	of	of	ADP
hassl-3115	588	3	firm	firm	ADJ
hassl-3115	588	4	size	size	NOUN
hassl-3115	588	5	,	,	PUNCT
hassl-3115	588	6	age	age	NOUN
hassl-3115	588	7	of	of	ADP
hassl-3115	588	8	publication	publication	NOUN
hassl-3115	588	9	,	,	PUNCT
hassl-3115	588	10	audit	audit	NOUN
hassl-3115	588	11	engagement	engagement	NOUN
hassl-3115	588	12	period	period	NOUN
hassl-3115	588	13	,	,	PUNCT
hassl-3115	588	14	management	management	NOUN
hassl-3115	588	15	changes	change	NOUN
hassl-3115	588	16	on	on	ADP
hassl-3115	588	17	audit	audit	NOUN
hassl-3115	588	18	quality	quality	NOUN
hassl-3115	588	19	.	.	PUNCT
hassl-3115	589	1	udayana	udayana	PROPN
hassl-3115	589	2	university	university	PROPN
hassl-3115	589	3	accounting	account	VERB
hassl-3115	589	4	e	e	PROPN
hassl-3115	589	5	-	-	NOUN
hassl-3115	589	6	journal	journal	ADJ
hassl-3115	589	7	,	,	PUNCT
hassl-3115	589	8	13(1	13(1	NUM
hassl-3115	589	9	)	)	PUNCT
hassl-3115	589	10	,	,	PUNCT
hassl-3115	589	11	142–156	142–156	NUM
hassl-3115	589	12	.	.	PUNCT
hassl-3115	590	1	pinto	pinto	NOUN
hassl-3115	590	2	,	,	PUNCT
hassl-3115	590	3	m.	m.	NOUN
hassl-3115	590	4	,	,	PUNCT
hassl-3115	590	5	rosidi	rosidi	PROPN
hassl-3115	590	6	,	,	PUNCT
hassl-3115	590	7	r.	r.	PROPN
hassl-3115	590	8	,	,	PUNCT
hassl-3115	590	9	&	&	CCONJ
hassl-3115	590	10	baridwan	baridwan	PROPN
hassl-3115	590	11	,	,	PUNCT
hassl-3115	590	12	z.	z.	PROPN
hassl-3115	590	13	(	(	PUNCT
hassl-3115	590	14	2020	2020	NUM
hassl-3115	590	15	)	)	PUNCT
hassl-3115	590	16	.	.	PUNCT
hassl-3115	591	1	effect	effect	NOUN
hassl-3115	591	2	of	of	ADP
hassl-3115	591	3	competence	competence	NOUN
hassl-3115	591	4	,	,	PUNCT
hassl-3115	591	5	independence	independence	NOUN
hassl-3115	591	6	,	,	PUNCT
hassl-3115	591	7	time	time	NOUN
hassl-3115	591	8	pressure	pressure	NOUN
hassl-3115	591	9	and	and	CCONJ
hassl-3115	591	10	professionalism	professionalism	NOUN
hassl-3115	591	11	on	on	ADP
hassl-3115	591	12	audit	audit	NOUN
hassl-3115	591	13	quality	quality	NOUN
hassl-3115	591	14	(	(	PUNCT
hassl-3115	591	15	inspeção	inspeção	ADJ
hassl-3115	591	16	geral	geral	NOUN
hassl-3115	591	17	do	do	AUX
hassl-3115	591	18	estado	estado	VERB
hassl-3115	591	19	in	in	ADP
hassl-3115	591	20	timor	timor	PROPN
hassl-3115	591	21	leste	leste	PROPN
hassl-3115	591	22	)	)	PUNCT
hassl-3115	591	23	.	.	PUNCT
hassl-3115	592	1	international	international	ADJ
hassl-3115	592	2	journal	journal	NOUN
hassl-3115	592	3	of	of	ADP
hassl-3115	592	4	multicultural	multicultural	ADJ
hassl-3115	592	5	and	and	CCONJ
hassl-3115	592	6	multireligious	multireligious	ADJ
hassl-3115	592	7	understanding	understanding	NOUN
hassl-3115	592	8	,	,	PUNCT
hassl-3115	592	9	7(8	7(8	NUM
hassl-3115	592	10	)	)	PUNCT
hassl-3115	592	11	,	,	PUNCT
hassl-3115	592	12	658-667.available	658-667.available	NUM
hassl-3115	592	13	at	at	ADP
hassl-3115	592	14	:	:	PUNCT
hassl-3115	592	15	https://doi.org/10.18415/ijmmu.v7i8.2013	https://doi.org/10.18415/ijmmu.v7i8.2013	PROPN
hassl-3115	592	16	.	.	PROPN
hassl-3115	592	17	prasita	prasita	PROPN
hassl-3115	592	18	,	,	PUNCT
hassl-3115	592	19	a.	a.	NOUN
hassl-3115	592	20	,	,	PUNCT
hassl-3115	592	21	&	&	CCONJ
hassl-3115	592	22	adi	adi	PROPN
hassl-3115	592	23	,	,	PUNCT
hassl-3115	592	24	p.	p.	NOUN
hassl-3115	592	25	h.	h.	PROPN
hassl-3115	592	26	(	(	PUNCT
hassl-3115	592	27	2007	2007	NUM
hassl-3115	592	28	)	)	PUNCT
hassl-3115	592	29	.	.	PUNCT
hassl-3115	593	1	effect	effect	NOUN
hassl-3115	593	2	of	of	ADP
hassl-3115	593	3	audit	audit	NOUN
hassl-3115	593	4	complexity	complexity	NOUN
hassl-3115	593	5	and	and	CCONJ
hassl-3115	593	6	time	time	NOUN
hassl-3115	593	7	budget	budget	NOUN
hassl-3115	593	8	pressure	pressure	NOUN
hassl-3115	593	9	on	on	ADP
hassl-3115	593	10	audit	audit	NOUN
hassl-3115	593	11	quality	quality	NOUN
hassl-3115	593	12	with	with	ADP
hassl-3115	593	13	moderation	moderation	NOUN
hassl-3115	593	14	of	of	ADP
hassl-3115	593	15	understanding	understanding	NOUN
hassl-3115	593	16	of	of	ADP
hassl-3115	593	17	information	information	NOUN
hassl-3115	593	18	systems	system	NOUN
hassl-3115	593	19	.	.	PUNCT
hassl-3115	594	1	journal	journal	PROPN
hassl-3115	594	2	of	of	ADP
hassl-3115	594	3	economics	economic	NOUN
hassl-3115	594	4	and	and	CCONJ
hassl-3115	594	5	business	business	NOUN
hassl-3115	594	6	,	,	PUNCT
hassl-3115	594	7	13(1	13(1	NUM
hassl-3115	594	8	)	)	PUNCT
hassl-3115	594	9	,	,	PUNCT
hassl-3115	594	10	54	54	NUM
hassl-3115	594	11	-	-	SYM
hassl-3115	594	12	78	78	NUM
hassl-3115	594	13	.	.	PUNCT
hassl-3115	595	1	primadita	primadita	PROPN
hassl-3115	595	2	,	,	PUNCT
hassl-3115	595	3	i.	i.	PROPN
hassl-3115	595	4	,	,	PUNCT
hassl-3115	595	5	fitriany	fitriany	PROPN
hassl-3115	595	6	,	,	PUNCT
hassl-3115	595	7	f.	f.	PROPN
hassl-3115	595	8	,	,	PUNCT
hassl-3115	595	9	&	&	CCONJ
hassl-3115	595	10	kiantara	kiantara	PROPN
hassl-3115	595	11	,	,	PUNCT
hassl-3115	595	12	r.	r.	PROPN
hassl-3115	595	13	f.	f.	PROPN
hassl-3115	595	14	(	(	PUNCT
hassl-3115	595	15	2021	2021	NUM
hassl-3115	595	16	)	)	PUNCT
hassl-3115	595	17	.	.	PUNCT
hassl-3115	596	1	the	the	DET
hassl-3115	596	2	effect	effect	NOUN
hassl-3115	596	3	of	of	ADP
hassl-3115	596	4	audit	audit	NOUN
hassl-3115	596	5	tenure	tenure	NOUN
hassl-3115	596	6	on	on	ADP
hassl-3115	596	7	information	information	NOUN
hassl-3115	596	8	asymmetry	asymmetry	NOUN
hassl-3115	596	9	:	:	PUNCT
hassl-3115	596	10	investigating	investigate	VERB
hassl-3115	596	11	the	the	DET
hassl-3115	596	12	role	role	NOUN
hassl-3115	596	13	of	of	ADP
hassl-3115	596	14	auditors	auditor	NOUN
hassl-3115	596	15	in	in	ADP
hassl-3115	596	16	achieving	achieve	VERB
hassl-3115	596	17	a	a	DET
hassl-3115	596	18	more	more	ADV
hassl-3115	596	19	transparent	transparent	ADJ
hassl-3115	596	20	organization	organization	NOUN
hassl-3115	596	21	(	(	PUNCT
hassl-3115	596	22	target	target	VERB
hassl-3115	596	23	16.6	16.6	NUM
hassl-3115	596	24	sdgs	sdgs	NOUN
hassl-3115	596	25	)	)	PUNCT
hassl-3115	596	26	.	.	PUNCT
hassl-3115	597	1	paper	paper	NOUN
hassl-3115	597	2	presented	present	VERB
hassl-3115	597	3	at	at	ADP
hassl-3115	597	4	the	the	DET
hassl-3115	597	5	iop	iop	PROPN
hassl-3115	597	6	conference	conference	PROPN
hassl-3115	597	7	series	series	NOUN
hassl-3115	597	8	:	:	PUNCT
hassl-3115	597	9	earth	earth	NOUN
hassl-3115	597	10	and	and	CCONJ
hassl-3115	597	11	environmental	environmental	ADJ
hassl-3115	597	12	science	science	NOUN
hassl-3115	597	13	.	.	PUNCT
hassl-3115	598	1	rahmi	rahmi	PROPN
hassl-3115	598	2	,	,	PUNCT
hassl-3115	598	3	n.	n.	PROPN
hassl-3115	598	4	u.	u.	PROPN
hassl-3115	598	5	,	,	PUNCT
hassl-3115	598	6	setiawan	setiawan	PROPN
hassl-3115	598	7	,	,	PUNCT
hassl-3115	598	8	h.	h.	PROPN
hassl-3115	598	9	,	,	PUNCT
hassl-3115	598	10	evelyn	evelyn	PROPN
hassl-3115	598	11	,	,	PUNCT
hassl-3115	598	12	j.	j.	PROPN
hassl-3115	598	13	,	,	PUNCT
hassl-3115	598	14	&	&	CCONJ
hassl-3115	598	15	utami	utami	PROPN
hassl-3115	598	16	,	,	PUNCT
hassl-3115	598	17	y.	y.	PROPN
hassl-3115	598	18	(	(	PUNCT
hassl-3115	598	19	2019	2019	NUM
hassl-3115	598	20	)	)	PUNCT
hassl-3115	598	21	.	.	PUNCT
hassl-3115	599	1	effect	effect	NOUN
hassl-3115	599	2	of	of	ADP
hassl-3115	599	3	audit	audit	NOUN
hassl-3115	599	4	tenure	tenure	NOUN
hassl-3115	599	5	,	,	PUNCT
hassl-3115	599	6	audit	audit	NOUN
hassl-3115	599	7	specialization	specialization	NOUN
hassl-3115	599	8	,	,	PUNCT
hassl-3115	599	9	firm	firm	ADJ
hassl-3115	599	10	size	size	NOUN
hassl-3115	599	11	,	,	PUNCT
hassl-3115	599	12	and	and	CCONJ
hassl-3115	599	13	auditor	auditor	NOUN
hassl-3115	599	14	switching	switch	VERB
hassl-3115	599	15	on	on	ADP
hassl-3115	599	16	audit	audit	NOUN
hassl-3115	599	17	quality	quality	NOUN
hassl-3115	599	18	.	.	PUNCT
hassl-3115	600	1	jimea	jimea	ADJ
hassl-3115	600	2	:	:	PUNCT
hassl-3115	600	3	mea	mea	PROPN
hassl-3115	600	4	scientific	scientific	ADJ
hassl-3115	600	5	journal	journal	NOUN
hassl-3115	600	6	(	(	PUNCT
hassl-3115	600	7	management	management	NOUN
hassl-3115	600	8	,	,	PUNCT
hassl-3115	600	9	economics	economic	NOUN
hassl-3115	600	10	,	,	PUNCT
hassl-3115	600	11	&	&	CCONJ
hassl-3115	600	12	accounting	accounting	NOUN
hassl-3115	600	13	,	,	PUNCT
hassl-3115	600	14	3(3	3(3	NUM
hassl-3115	600	15	)	)	PUNCT
hassl-3115	600	16	,	,	PUNCT
hassl-3115	600	17	40–52.available	40–52.available	ADJ
hassl-3115	600	18	at	at	ADP
hassl-3115	600	19	:	:	PUNCT
hassl-3115	600	20	https://doi.org/10.31955/mea.vol4.iss1.pp40	https://doi.org/10.31955/mea.vol4.iss1.pp40	PROPN
hassl-3115	600	21	.	.	PUNCT
hassl-3115	600	22	rahmina	rahmina	PROPN
hassl-3115	600	23	,	,	PUNCT
hassl-3115	600	24	l.	l.	PROPN
hassl-3115	600	25	y.	y.	PROPN
hassl-3115	600	26	,	,	PUNCT
hassl-3115	600	27	&	&	CCONJ
hassl-3115	600	28	agoes	agoe	NOUN
hassl-3115	600	29	,	,	PUNCT
hassl-3115	600	30	s.	s.	PROPN
hassl-3115	600	31	(	(	PUNCT
hassl-3115	600	32	2014	2014	NUM
hassl-3115	600	33	)	)	PUNCT
hassl-3115	600	34	.	.	PUNCT
hassl-3115	601	1	influence	influence	NOUN
hassl-3115	601	2	of	of	ADP
hassl-3115	601	3	auditor	auditor	NOUN
hassl-3115	601	4	independence	independence	NOUN
hassl-3115	601	5	,	,	PUNCT
hassl-3115	601	6	audit	audit	NOUN
hassl-3115	601	7	tenure	tenure	NOUN
hassl-3115	601	8	,	,	PUNCT
hassl-3115	601	9	and	and	CCONJ
hassl-3115	601	10	audit	audit	NOUN
hassl-3115	601	11	fee	fee	NOUN
hassl-3115	601	12	on	on	ADP
hassl-3115	601	13	audit	audit	NOUN
hassl-3115	601	14	quality	quality	NOUN
hassl-3115	601	15	of	of	ADP
hassl-3115	601	16	members	member	NOUN
hassl-3115	601	17	of	of	ADP
hassl-3115	601	18	capital	capital	NOUN
hassl-3115	601	19	market	market	NOUN
hassl-3115	601	20	accountant	accountant	NOUN
hassl-3115	601	21	forum	forum	NOUN
hassl-3115	601	22	in	in	ADP
hassl-3115	601	23	indonesia	indonesia	PROPN
hassl-3115	601	24	.	.	PUNCT
hassl-3115	602	1	procedia	procedia	PROPN
hassl-3115	602	2	social	social	ADJ
hassl-3115	602	3	and	and	CCONJ
hassl-3115	602	4	behavioral	behavioral	ADJ
hassl-3115	602	5	sciences	science	NOUN
hassl-3115	602	6	,	,	PUNCT
hassl-3115	602	7	164(august	164(august	NUM
hassl-3115	602	8	)	)	PUNCT
hassl-3115	602	9	,	,	PUNCT
hassl-3115	602	10	324–331.available	324–331.available	NUM
hassl-3115	602	11	at	at	ADP
hassl-3115	602	12	:	:	PUNCT
hassl-3115	602	13	https://doi.org/10.1016/j.sbspro.2014.11.083	https://doi.org/10.1016/j.sbspro.2014.11.083	PROPN
hassl-3115	602	14	.	.	PUNCT
hassl-3115	602	15	renaningtyas	renaningtyas	PROPN
hassl-3115	602	16	,	,	PUNCT
hassl-3115	602	17	a.	a.	NOUN
hassl-3115	602	18	(	(	PUNCT
hassl-3115	602	19	2020	2020	NUM
hassl-3115	602	20	)	)	PUNCT
hassl-3115	602	21	.	.	PUNCT
hassl-3115	603	1	analysis	analysis	NOUN
hassl-3115	603	2	of	of	ADP
hassl-3115	603	3	the	the	DET
hassl-3115	603	4	effect	effect	NOUN
hassl-3115	603	5	of	of	ADP
hassl-3115	603	6	audit	audit	NOUN
hassl-3115	603	7	tenure	tenure	NOUN
hassl-3115	603	8	,	,	PUNCT
hassl-3115	603	9	company	company	NOUN
hassl-3115	603	10	size	size	NOUN
hassl-3115	603	11	and	and	CCONJ
hassl-3115	603	12	audit	audit	NOUN
hassl-3115	603	13	fees	fee	NOUN
hassl-3115	603	14	on	on	ADP
hassl-3115	603	15	audit	audit	NOUN
hassl-3115	603	16	quality	quality	NOUN
hassl-3115	603	17	.	.	PUNCT
hassl-3115	604	1	maximum	maximum	ADJ
hassl-3115	604	2	:	:	PUNCT
hassl-3115	604	3	media	media	PROPN
hassl-3115	604	4	accounting	accounting	PROPN
hassl-3115	604	5	university	university	PROPN
hassl-3115	604	6	of	of	ADP
hassl-3115	604	7	muhammadiyah	muhammadiyah	PROPN
hassl-3115	604	8	semarang	semarang	PROPN
hassl-3115	604	9	,	,	PUNCT
hassl-3115	604	10	9(2	9(2	NUM
hassl-3115	604	11	)	)	PUNCT
hassl-3115	604	12	,	,	PUNCT
hassl-3115	604	13	73–80	73–80	NUM
hassl-3115	604	14	.	.	PUNCT
hassl-3115	604	15	rinanda	rinanda	PROPN
hassl-3115	604	16	,	,	PUNCT
hassl-3115	604	17	n.	n.	NOUN
hassl-3115	604	18	,	,	PUNCT
hassl-3115	604	19	&	&	CCONJ
hassl-3115	604	20	nurbatiti	nurbatiti	PROPN
hassl-3115	604	21	,	,	PUNCT
hassl-3115	604	22	a.	a.	NOUN
hassl-3115	604	23	(	(	PUNCT
hassl-3115	604	24	2018	2018	NUM
hassl-3115	604	25	)	)	PUNCT
hassl-3115	604	26	.	.	PUNCT
hassl-3115	605	1	the	the	DET
hassl-3115	605	2	effect	effect	NOUN
hassl-3115	605	3	of	of	ADP
hassl-3115	605	4	audit	audit	NOUN
hassl-3115	605	5	tenure	tenure	NOUN
hassl-3115	605	6	,	,	PUNCT
hassl-3115	605	7	audit	audit	NOUN
hassl-3115	605	8	fee	fee	NOUN
hassl-3115	605	9	,	,	PUNCT
hassl-3115	605	10	public	public	ADJ
hassl-3115	605	11	accounting	accounting	NOUN
hassl-3115	605	12	firm	firm	NOUN
hassl-3115	605	13	size	size	NOUN
hassl-3115	605	14	and	and	CCONJ
hassl-3115	605	15	auditor	auditor	NOUN
hassl-3115	605	16	specialization	specialization	NOUN
hassl-3115	605	17	on	on	ADP
hassl-3115	605	18	audit	audit	NOUN
hassl-3115	605	19	quality	quality	NOUN
hassl-3115	605	20	(	(	PUNCT
hassl-3115	605	21	study	study	NOUN
hassl-3115	605	22	on	on	ADP
hassl-3115	605	23	manufacturing	manufacture	VERB
hassl-3115	605	24	companies	company	NOUN
hassl-3115	605	25	in	in	ADP
hassl-3115	605	26	the	the	DET
hassl-3115	605	27	sub	sub	NOUN
hassl-3115	605	28	-	-	NOUN
hassl-3115	605	29	sector	sector	NOUN
hassl-3115	605	30	of	of	ADP
hassl-3115	605	31	various	various	ADJ
hassl-3115	605	32	industries	industry	NOUN
hassl-3115	605	33	listed	list	VERB
hassl-3115	605	34	on	on	ADP
hassl-3115	605	35	the	the	DET
hassl-3115	605	36	indonesia	indonesia	PROPN
hassl-3115	605	37	stock	stock	PROPN
hassl-3115	605	38	exchange	exchange	NOUN
hassl-3115	605	39	in	in	ADP
hassl-3115	605	40	the	the	DET
hassl-3115	605	41	period	period	NOUN
hassl-3115	605	42	2012	2012	NUM
hassl-3115	605	43	-	-	SYM
hassl-3115	605	44	2016	2016	NUM
hassl-3115	605	45	)	)	PUNCT
hassl-3115	605	46	.	.	PUNCT
hassl-3115	606	1	e	e	X
hassl-3115	606	2	-	-	NOUN
hassl-3115	606	3	proceedings	proceeding	NOUN
hassl-3115	606	4	of	of	ADP
hassl-3115	606	5	management	management	NOUN
hassl-3115	606	6	,	,	PUNCT
hassl-3115	606	7	5(2	5(2	NUM
hassl-3115	606	8	)	)	PUNCT
hassl-3115	606	9	,	,	PUNCT
hassl-3115	606	10	2108–2116	2108–2116	NUM
hassl-3115	606	11	.	.	PUNCT
hassl-3115	606	12	santoso	santoso	NOUN
hassl-3115	606	13	,	,	PUNCT
hassl-3115	606	14	y.	y.	PROPN
hassl-3115	606	15	n.	n.	PROPN
hassl-3115	606	16	p.	p.	PROPN
hassl-3115	606	17	,	,	PUNCT
hassl-3115	606	18	&	&	CCONJ
hassl-3115	606	19	achmad	achmad	PROPN
hassl-3115	606	20	,	,	PUNCT
hassl-3115	606	21	t.	t.	PROPN
hassl-3115	606	22	(	(	PUNCT
hassl-3115	606	23	2019	2019	NUM
hassl-3115	606	24	)	)	PUNCT
hassl-3115	606	25	.	.	PUNCT
hassl-3115	607	1	the	the	DET
hassl-3115	607	2	effect	effect	NOUN
hassl-3115	607	3	of	of	ADP
hassl-3115	607	4	audit	audit	NOUN
hassl-3115	607	5	tenure	tenure	NOUN
hassl-3115	607	6	,	,	PUNCT
hassl-3115	607	7	audit	audit	NOUN
hassl-3115	607	8	fee	fee	NOUN
hassl-3115	607	9	,	,	PUNCT
hassl-3115	607	10	time	time	NOUN
hassl-3115	607	11	pressure	pressure	NOUN
hassl-3115	607	12	,	,	PUNCT
hassl-3115	607	13	client	client	NOUN
hassl-3115	607	14	pressure	pressure	NOUN
hassl-3115	607	15	and	and	CCONJ
hassl-3115	607	16	task	task	NOUN
hassl-3115	607	17	complexity	complexity	NOUN
hassl-3115	607	18	on	on	ADP
hassl-3115	607	19	audit	audit	NOUN
hassl-3115	607	20	quality	quality	NOUN
hassl-3115	607	21	in	in	ADP
hassl-3115	607	22	semarang	semarang	PROPN
hassl-3115	607	23	kap	kap	PROPN
hassl-3115	607	24	.	.	PUNCT
hassl-3115	608	1	diponegoro	diponegoro	PROPN
hassl-3115	608	2	journal	journal	PROPN
hassl-3115	608	3	of	of	ADP
hassl-3115	608	4	accounting	accounting	NOUN
hassl-3115	608	5	,	,	PUNCT
hassl-3115	608	6	8(4	8(4	NUM
hassl-3115	608	7	)	)	PUNCT
hassl-3115	608	8	,	,	PUNCT
hassl-3115	608	9	1–10	1–10	NOUN
hassl-3115	608	10	.	.	PUNCT
hassl-3115	609	1	humanities	humanity	NOUN
hassl-3115	609	2	and	and	CCONJ
hassl-3115	609	3	social	social	ADJ
hassl-3115	609	4	sciences	science	NOUN
hassl-3115	609	5	letters	letter	NOUN
hassl-3115	609	6	,	,	PUNCT
hassl-3115	609	7	2022	2022	NUM
hassl-3115	609	8	,	,	PUNCT
hassl-3115	609	9	10(4	10(4	NUM
hassl-3115	609	10	):	):	PUNCT
hassl-3115	609	11	463	463	NUM
hassl-3115	609	12	-	-	SYM
hassl-3115	609	13	481	481	NUM
hassl-3115	609	14	481	481	NUM
hassl-3115	610	1	©	©	PROPN
hassl-3115	610	2	2022	2022	NUM
hassl-3115	610	3	conscientia	conscientia	PROPN
hassl-3115	610	4	beam	beam	PROPN
hassl-3115	610	5	.	.	PUNCT
hassl-3115	611	1	all	all	DET
hassl-3115	611	2	rights	right	NOUN
hassl-3115	611	3	reserved	reserve	VERB
hassl-3115	611	4	.	.	PUNCT
hassl-3115	612	1	saputra	saputra	PROPN
hassl-3115	612	2	,	,	PUNCT
hassl-3115	612	3	p.	p.	PROPN
hassl-3115	612	4	e.	e.	PROPN
hassl-3115	612	5	,	,	PUNCT
hassl-3115	612	6	susan	susan	PROPN
hassl-3115	612	7	,	,	PUNCT
hassl-3115	612	8	l.	l.	PROPN
hassl-3115	612	9	,	,	PUNCT
hassl-3115	612	10	&	&	CCONJ
hassl-3115	612	11	nurbaiti	nurbaiti	PROPN
hassl-3115	612	12	,	,	PUNCT
hassl-3115	612	13	a.	a.	NOUN
hassl-3115	612	14	(	(	PUNCT
hassl-3115	612	15	2016	2016	NUM
hassl-3115	612	16	)	)	PUNCT
hassl-3115	612	17	.	.	PUNCT
hassl-3115	613	1	effect	effect	NOUN
hassl-3115	613	2	of	of	ADP
hassl-3115	613	3	time	time	NOUN
hassl-3115	613	4	budget	budget	NOUN
hassl-3115	613	5	pressure	pressure	NOUN
hassl-3115	613	6	and	and	CCONJ
hassl-3115	613	7	auditor	auditor	NOUN
hassl-3115	613	8	experience	experience	NOUN
hassl-3115	613	9	on	on	ADP
hassl-3115	613	10	audit	audit	NOUN
hassl-3115	613	11	quality	quality	NOUN
hassl-3115	613	12	.	.	PUNCT
hassl-3115	614	1	eproceedings	eproceeding	NOUN
hassl-3115	614	2	of	of	ADP
hassl-3115	614	3	management	management	NOUN
hassl-3115	614	4	,	,	PUNCT
hassl-3115	614	5	3(3	3(3	NUM
hassl-3115	614	6	)	)	PUNCT
hassl-3115	614	7	,	,	PUNCT
hassl-3115	614	8	3298–3307	3298–3307	NUM
hassl-3115	614	9	.	.	PUNCT
hassl-3115	615	1	seftianne	seftianne	NOUN
hassl-3115	615	2	.	.	PUNCT
hassl-3115	616	1	(	(	PUNCT
hassl-3115	616	2	2011	2011	NUM
hassl-3115	616	3	)	)	PUNCT
hassl-3115	616	4	.	.	PUNCT
hassl-3115	617	1	factors	factor	NOUN
hassl-3115	617	2	that	that	PRON
hassl-3115	617	3	affect	affect	VERB
hassl-3115	617	4	the	the	DET
hassl-3115	617	5	capital	capital	NOUN
hassl-3115	617	6	structure	structure	NOUN
hassl-3115	617	7	of	of	ADP
hassl-3115	617	8	public	public	ADJ
hassl-3115	617	9	companies	company	NOUN
hassl-3115	617	10	in	in	ADP
hassl-3115	617	11	the	the	DET
hassl-3115	617	12	manufacturing	manufacturing	NOUN
hassl-3115	617	13	sector	sector	NOUN
hassl-3115	617	14	.	.	PUNCT
hassl-3115	618	1	journal	journal	NOUN
hassl-3115	618	2	of	of	ADP
hassl-3115	618	3	business	business	NOUN
hassl-3115	618	4	and	and	CCONJ
hassl-3115	618	5	accounting	accounting	NOUN
hassl-3115	618	6	,	,	PUNCT
hassl-3115	618	7	13(1	13(1	NUM
hassl-3115	618	8	)	)	PUNCT
hassl-3115	618	9	,	,	PUNCT
hassl-3115	618	10	39–56	39–56	NUM
hassl-3115	618	11	.	.	PUNCT
hassl-3115	619	1	setiawan	setiawan	PROPN
hassl-3115	619	2	,	,	PUNCT
hassl-3115	619	3	l.	l.	PROPN
hassl-3115	619	4	,	,	PUNCT
hassl-3115	619	5	&	&	CCONJ
hassl-3115	619	6	fitriany	fitriany	PROPN
hassl-3115	619	7	,	,	PUNCT
hassl-3115	619	8	f.	f.	PROPN
hassl-3115	619	9	(	(	PUNCT
hassl-3115	619	10	2011	2011	NUM
hassl-3115	619	11	)	)	PUNCT
hassl-3115	619	12	.	.	PUNCT
hassl-3115	620	1	effect	effect	NOUN
hassl-3115	620	2	of	of	ADP
hassl-3115	620	3	auditor	auditor	NOUN
hassl-3115	620	4	workload	workload	NOUN
hassl-3115	620	5	and	and	CCONJ
hassl-3115	620	6	specialization	specialization	NOUN
hassl-3115	620	7	on	on	ADP
hassl-3115	620	8	audit	audit	NOUN
hassl-3115	620	9	quality	quality	NOUN
hassl-3115	620	10	with	with	ADP
hassl-3115	620	11	audit	audit	NOUN
hassl-3115	620	12	committee	committee	NOUN
hassl-3115	620	13	quality	quality	NOUN
hassl-3115	620	14	as	as	ADP
hassl-3115	620	15	moderating	moderate	VERB
hassl-3115	620	16	variables	variable	NOUN
hassl-3115	620	17	.	.	PUNCT
hassl-3115	621	1	indonesian	indonesian	ADJ
hassl-3115	621	2	journal	journal	PROPN
hassl-3115	621	3	of	of	ADP
hassl-3115	621	4	accounting	accounting	NOUN
hassl-3115	621	5	and	and	CCONJ
hassl-3115	621	6	finance	finance	NOUN
hassl-3115	621	7	,	,	PUNCT
hassl-3115	621	8	8(1	8(1	NOUN
hassl-3115	621	9	)	)	PUNCT
hassl-3115	621	10	,	,	PUNCT
hassl-3115	621	11	36	36	NUM
hassl-3115	621	12	-	-	SYM
hassl-3115	621	13	53	53	NUM
hassl-3115	621	14	.	.	PUNCT
hassl-3115	622	1	siagian	siagian	PROPN
hassl-3115	622	2	,	,	PUNCT
hassl-3115	622	3	o.	o.	PROPN
hassl-3115	622	4	,	,	PUNCT
hassl-3115	622	5	&	&	CCONJ
hassl-3115	622	6	meutia	meutia	PROPN
hassl-3115	622	7	,	,	PUNCT
hassl-3115	622	8	i.	i.	PROPN
hassl-3115	622	9	(	(	PUNCT
hassl-3115	622	10	2016	2016	NUM
hassl-3115	622	11	)	)	PUNCT
hassl-3115	622	12	.	.	PUNCT
hassl-3115	623	1	the	the	DET
hassl-3115	623	2	effect	effect	NOUN
hassl-3115	623	3	of	of	ADP
hassl-3115	623	4	time	time	NOUN
hassl-3115	623	5	budget	budget	NOUN
hassl-3115	623	6	pressure	pressure	NOUN
hassl-3115	623	7	,	,	PUNCT
hassl-3115	623	8	task	task	NOUN
hassl-3115	623	9	complexity	complexity	NOUN
hassl-3115	623	10	and	and	CCONJ
hassl-3115	623	11	competence	competence	NOUN
hassl-3115	623	12	on	on	ADP
hassl-3115	623	13	audit	audit	NOUN
hassl-3115	623	14	quality	quality	NOUN
hassl-3115	623	15	with	with	ADP
hassl-3115	623	16	audit	audit	NOUN
hassl-3115	623	17	supervision	supervision	NOUN
hassl-3115	623	18	as	as	ADP
hassl-3115	623	19	moderating	moderate	VERB
hassl-3115	623	20	variables	variable	NOUN
hassl-3115	623	21	(	(	PUNCT
hassl-3115	623	22	empirical	empirical	ADJ
hassl-3115	623	23	study	study	NOUN
hassl-3115	623	24	on	on	ADP
hassl-3115	623	25	bpkp	bpkp	PROPN
hassl-3115	623	26	representatives	representative	NOUN
hassl-3115	623	27	of	of	ADP
hassl-3115	623	28	south	south	PROPN
hassl-3115	623	29	sumatra	sumatra	PROPN
hassl-3115	623	30	province	province	PROPN
hassl-3115	623	31	)	)	PUNCT
hassl-3115	623	32	.	.	PUNCT
hassl-3115	624	1	accountability	accountability	NOUN
hassl-3115	624	2	:	:	PUNCT
hassl-3115	624	3	journal	journal	NOUN
hassl-3115	624	4	of	of	ADP
hassl-3115	624	5	accounting	accounting	NOUN
hassl-3115	624	6	research	research	NOUN
hassl-3115	624	7	and	and	CCONJ
hassl-3115	624	8	development	development	NOUN
hassl-3115	624	9	,	,	PUNCT
hassl-3115	624	10	10(1	10(1	NUM
hassl-3115	624	11	)	)	PUNCT
hassl-3115	624	12	,	,	PUNCT
hassl-3115	624	13	55–78	55–78	NUM
hassl-3115	624	14	.	.	NOUN
hassl-3115	624	15	siregar	siregar	NOUN
hassl-3115	624	16	,	,	PUNCT
hassl-3115	624	17	s.	s.	PROPN
hassl-3115	624	18	v.	v.	PROPN
hassl-3115	624	19	n.	n.	PROPN
hassl-3115	624	20	,	,	PUNCT
hassl-3115	624	21	&	&	CCONJ
hassl-3115	624	22	utama	utama	PROPN
hassl-3115	624	23	,	,	PUNCT
hassl-3115	624	24	s.	s.	PROPN
hassl-3115	624	25	(	(	PUNCT
hassl-3115	624	26	2006	2006	NUM
hassl-3115	624	27	)	)	PUNCT
hassl-3115	624	28	.	.	PUNCT
hassl-3115	625	1	the	the	DET
hassl-3115	625	2	influence	influence	NOUN
hassl-3115	625	3	of	of	ADP
hassl-3115	625	4	ownership	ownership	NOUN
hassl-3115	625	5	structure	structure	NOUN
hassl-3115	625	6	,	,	PUNCT
hassl-3115	625	7	company	company	NOUN
hassl-3115	625	8	size	size	NOUN
hassl-3115	625	9	,	,	PUNCT
hassl-3115	625	10	and	and	CCONJ
hassl-3115	625	11	corporate	corporate	ADJ
hassl-3115	625	12	governance	governance	NOUN
hassl-3115	625	13	practices	practice	NOUN
hassl-3115	625	14	on	on	ADP
hassl-3115	625	15	earnings	earning	NOUN
hassl-3115	625	16	management	management	NOUN
hassl-3115	625	17	.	.	PUNCT
hassl-3115	626	1	the	the	DET
hassl-3115	626	2	indonesian	indonesian	ADJ
hassl-3115	626	3	journal	journal	PROPN
hassl-3115	626	4	of	of	ADP
hassl-3115	626	5	accounting	accounting	NOUN
hassl-3115	626	6	research	research	NOUN
hassl-3115	626	7	,	,	PUNCT
hassl-3115	626	8	9(3	9(3	NUM
hassl-3115	626	9	)	)	PUNCT
hassl-3115	626	10	,	,	PUNCT
hassl-3115	626	11	1	1	NUM
hassl-3115	626	12	-	-	SYM
hassl-3115	626	13	15	15	NUM
hassl-3115	626	14	.	.	NOUN
hassl-3115	626	15	siregar	siregar	NOUN
hassl-3115	626	16	,	,	PUNCT
hassl-3115	626	17	y.	y.	PROPN
hassl-3115	626	18	,	,	PUNCT
hassl-3115	626	19	&	&	CCONJ
hassl-3115	626	20	elissabeth	elissabeth	PROPN
hassl-3115	626	21	,	,	PUNCT
hassl-3115	626	22	d.	d.	PROPN
hassl-3115	626	23	m.	m.	PROPN
hassl-3115	626	24	(	(	PUNCT
hassl-3115	626	25	2018	2018	NUM
hassl-3115	626	26	)	)	PUNCT
hassl-3115	626	27	.	.	PUNCT
hassl-3115	627	1	the	the	DET
hassl-3115	627	2	effect	effect	NOUN
hassl-3115	627	3	of	of	ADP
hassl-3115	627	4	audit	audit	NOUN
hassl-3115	627	5	tenure	tenure	NOUN
hassl-3115	627	6	,	,	PUNCT
hassl-3115	627	7	auditor	auditor	NOUN
hassl-3115	627	8	reputation	reputation	NOUN
hassl-3115	627	9	,	,	PUNCT
hassl-3115	627	10	audit	audit	NOUN
hassl-3115	627	11	specialization	specialization	NOUN
hassl-3115	627	12	,	,	PUNCT
hassl-3115	627	13	and	and	CCONJ
hassl-3115	627	14	company	company	NOUN
hassl-3115	627	15	size	size	NOUN
hassl-3115	627	16	on	on	ADP
hassl-3115	627	17	audit	audit	NOUN
hassl-3115	627	18	quality	quality	NOUN
hassl-3115	627	19	in	in	ADP
hassl-3115	627	20	banking	banking	NOUN
hassl-3115	627	21	companies	company	NOUN
hassl-3115	627	22	listed	list	VERB
hassl-3115	627	23	in	in	ADP
hassl-3115	627	24	.	.	PUNCT
hassl-3115	628	1	scientific	scientific	ADJ
hassl-3115	628	2	journal	journal	NOUN
hassl-3115	628	3	,	,	PUNCT
hassl-3115	628	4	2(3	2(3	NUM
hassl-3115	628	5	)	)	PUNCT
hassl-3115	628	6	,	,	PUNCT
hassl-3115	628	7	1–13	1–13	NOUN
hassl-3115	628	8	.	.	PUNCT
hassl-3115	628	9	siregar	siregar	NOUN
hassl-3115	628	10	,	,	PUNCT
hassl-3115	628	11	d.	d.	PROPN
hassl-3115	628	12	l.	l.	PROPN
hassl-3115	628	13	,	,	PUNCT
hassl-3115	628	14	&	&	CCONJ
hassl-3115	628	15	agustini	agustini	PROPN
hassl-3115	628	16	,	,	PUNCT
hassl-3115	628	17	t.	t.	PROPN
hassl-3115	628	18	(	(	PUNCT
hassl-3115	628	19	2020	2020	NUM
hassl-3115	628	20	)	)	PUNCT
hassl-3115	628	21	.	.	PUNCT
hassl-3115	629	1	effect	effect	NOUN
hassl-3115	629	2	of	of	ADP
hassl-3115	629	3	audit	audit	NOUN
hassl-3115	629	4	fee	fee	NOUN
hassl-3115	629	5	,	,	PUNCT
hassl-3115	629	6	audit	audit	NOUN
hassl-3115	629	7	tenure	tenure	NOUN
hassl-3115	629	8	and	and	CCONJ
hassl-3115	629	9	audit	audit	NOUN
hassl-3115	629	10	rotation	rotation	NOUN
hassl-3115	629	11	on	on	ADP
hassl-3115	629	12	audit	audit	NOUN
hassl-3115	629	13	quality	quality	NOUN
hassl-3115	629	14	on	on	ADP
hassl-3115	629	15	the	the	DET
hassl-3115	629	16	indonesia	indonesia	PROPN
hassl-3115	629	17	stock	stock	PROPN
hassl-3115	629	18	exchange	exchange	PROPN
hassl-3115	629	19	.	.	PUNCT
hassl-3115	630	1	emba	emba	PROPN
hassl-3115	630	2	journal	journal	PROPN
hassl-3115	630	3	:	:	PUNCT
hassl-3115	630	4	journal	journal	NOUN
hassl-3115	630	5	of	of	ADP
hassl-3115	630	6	economic	economic	ADJ
hassl-3115	630	7	research	research	NOUN
hassl-3115	630	8	,	,	PUNCT
hassl-3115	630	9	management	management	NOUN
hassl-3115	630	10	,	,	PUNCT
hassl-3115	630	11	business	business	NOUN
hassl-3115	630	12	and	and	CCONJ
hassl-3115	630	13	accounting	accounting	NOUN
hassl-3115	630	14	,	,	PUNCT
hassl-3115	630	15	8(1	8(1	NOUN
hassl-3115	630	16	)	)	PUNCT
hassl-3115	630	17	,	,	PUNCT
hassl-3115	630	18	637–646	637–646	NUM
hassl-3115	630	19	.	.	PUNCT
hassl-3115	631	1	sososutikno	sososutikno	PROPN
hassl-3115	631	2	,	,	PUNCT
hassl-3115	631	3	c.	c.	PROPN
hassl-3115	631	4	(	(	PUNCT
hassl-3115	631	5	2003	2003	NUM
hassl-3115	631	6	)	)	PUNCT
hassl-3115	631	7	.	.	PUNCT
hassl-3115	632	1	the	the	DET
hassl-3115	632	2	relationship	relationship	NOUN
hassl-3115	632	3	of	of	ADP
hassl-3115	632	4	time	time	NOUN
hassl-3115	632	5	budget	budget	NOUN
hassl-3115	632	6	pressure	pressure	NOUN
hassl-3115	632	7	with	with	ADP
hassl-3115	632	8	dysfunctional	dysfunctional	ADJ
hassl-3115	632	9	behavior	behavior	NOUN
hassl-3115	632	10	and	and	CCONJ
hassl-3115	632	11	its	its	PRON
hassl-3115	632	12	effect	effect	NOUN
hassl-3115	632	13	on	on	ADP
hassl-3115	632	14	audit	audit	NOUN
hassl-3115	632	15	quality	quality	NOUN
hassl-3115	632	16	.	.	PUNCT
hassl-3115	633	1	paper	paper	NOUN
hassl-3115	633	2	presented	present	VERB
hassl-3115	633	3	at	at	ADP
hassl-3115	633	4	the	the	DET
hassl-3115	633	5	vi	vi	PROPN
hassl-3115	633	6	surabaya	surabaya	PROPN
hassl-3115	633	7	national	national	PROPN
hassl-3115	633	8	accounting	accounting	PROPN
hassl-3115	633	9	symposium	symposium	NOUN
hassl-3115	633	10	.	.	PUNCT
hassl-3115	634	1	suciana	suciana	PROPN
hassl-3115	634	2	,	,	PUNCT
hassl-3115	634	3	m.	m.	PROPN
hassl-3115	634	4	f.	f.	PROPN
hassl-3115	634	5	,	,	PUNCT
hassl-3115	634	6	&	&	CCONJ
hassl-3115	634	7	setiawan	setiawan	PROPN
hassl-3115	634	8	,	,	PUNCT
hassl-3115	634	9	m.	m.	NOUN
hassl-3115	634	10	a.	a.	NOUN
hassl-3115	634	11	(	(	PUNCT
hassl-3115	634	12	2018	2018	NUM
hassl-3115	634	13	)	)	PUNCT
hassl-3115	634	14	.	.	PUNCT
hassl-3115	635	1	effect	effect	NOUN
hassl-3115	635	2	of	of	ADP
hassl-3115	635	3	audit	audit	NOUN
hassl-3115	635	4	rotation	rotation	NOUN
hassl-3115	635	5	,	,	PUNCT
hassl-3115	635	6	cap	cap	NOUN
hassl-3115	635	7	industry	industry	NOUN
hassl-3115	635	8	specialization	specialization	NOUN
hassl-3115	635	9	,	,	PUNCT
hassl-3115	635	10	and	and	CCONJ
hassl-3115	635	11	client	client	NOUN
hassl-3115	635	12	importance	importance	NOUN
hassl-3115	635	13	on	on	ADP
hassl-3115	635	14	audit	audit	NOUN
hassl-3115	635	15	quality	quality	NOUN
hassl-3115	635	16	(	(	PUNCT
hassl-3115	635	17	study	study	NOUN
hassl-3115	635	18	with	with	ADP
hassl-3115	635	19	earning	earn	VERB
hassl-3115	635	20	surprise	surprise	NOUN
hassl-3115	635	21	benchmark	benchmark	NOUN
hassl-3115	635	22	approach	approach	NOUN
hassl-3115	635	23	)	)	PUNCT
hassl-3115	635	24	.	.	PUNCT
hassl-3115	636	1	accounting	accounting	NOUN
hassl-3115	636	2	research	research	PROPN
hassl-3115	636	3	forum	forum	PROPN
hassl-3115	636	4	,	,	PUNCT
hassl-3115	636	5	6(1	6(1	NUM
hassl-3115	636	6	)	)	PUNCT
hassl-3115	636	7	,	,	PUNCT
hassl-3115	636	8	1159	1159	NUM
hassl-3115	636	9	-	-	SYM
hassl-3115	636	10	1172	1172	NUM
hassl-3115	636	11	.	.	PUNCT
hassl-3115	637	1	surtikanti	surtikanti	PROPN
hassl-3115	637	2	.	.	PUNCT
hassl-3115	638	1	(	(	PUNCT
hassl-3115	638	2	2012	2012	NUM
hassl-3115	638	3	)	)	PUNCT
hassl-3115	638	4	.	.	PUNCT
hassl-3115	639	1	effect	effect	NOUN
hassl-3115	639	2	of	of	ADP
hassl-3115	639	3	audit	audit	NOUN
hassl-3115	639	4	fee	fee	NOUN
hassl-3115	639	5	,	,	PUNCT
hassl-3115	639	6	audit	audit	NOUN
hassl-3115	639	7	experience	experience	NOUN
hassl-3115	639	8	,	,	PUNCT
hassl-3115	639	9	and	and	CCONJ
hassl-3115	639	10	independence	independence	NOUN
hassl-3115	639	11	of	of	ADP
hassl-3115	639	12	public	public	ADJ
hassl-3115	639	13	accountants	accountant	NOUN
hassl-3115	639	14	on	on	ADP
hassl-3115	639	15	time	time	NOUN
hassl-3115	639	16	budget	budget	NOUN
hassl-3115	639	17	pressure	pressure	NOUN
hassl-3115	639	18	and	and	CCONJ
hassl-3115	639	19	its	its	PRON
hassl-3115	639	20	impact	impact	NOUN
hassl-3115	639	21	on	on	ADP
hassl-3115	639	22	audit	audit	NOUN
hassl-3115	639	23	quality	quality	NOUN
hassl-3115	639	24	(	(	PUNCT
hassl-3115	639	25	survey	survey	NOUN
hassl-3115	639	26	of	of	ADP
hassl-3115	639	27	public	public	ADJ
hassl-3115	639	28	accounting	accounting	NOUN
hassl-3115	639	29	firms	firm	NOUN
hassl-3115	639	30	registered	register	VERB
hassl-3115	639	31	with	with	ADP
hassl-3115	639	32	bapepam	bapepam	NOUN
hassl-3115	639	33	-	-	PUNCT
hassl-3115	639	34	lk	lk	NOUN
hassl-3115	639	35	)	)	PUNCT
hassl-3115	639	36	.	.	PUNCT
hassl-3115	640	1	scientific	scientific	ADJ
hassl-3115	640	2	library	library	NOUN
hassl-3115	640	3	of	of	ADP
hassl-3115	640	4	padjadjaran	padjadjaran	PROPN
hassl-3115	640	5	university	university	PROPN
hassl-3115	640	6	,	,	PUNCT
hassl-3115	640	7	bandung	bandung	PROPN
hassl-3115	640	8	.	.	PUNCT
hassl-3115	641	1	unpad	unpad	PROPN
hassl-3115	641	2	.	.	PUNCT
hassl-3115	642	1	svanberg	svanberg	PROPN
hassl-3115	642	2	,	,	PUNCT
hassl-3115	642	3	j.	j.	PROPN
hassl-3115	642	4	,	,	PUNCT
hassl-3115	642	5	&	&	CCONJ
hassl-3115	642	6	öhman	öhman	PROPN
hassl-3115	642	7	,	,	PUNCT
hassl-3115	642	8	p.	p.	NOUN
hassl-3115	642	9	(	(	PUNCT
hassl-3115	642	10	2016	2016	NUM
hassl-3115	642	11	)	)	PUNCT
hassl-3115	642	12	.	.	PUNCT
hassl-3115	643	1	the	the	DET
hassl-3115	643	2	effects	effect	NOUN
hassl-3115	643	3	of	of	ADP
hassl-3115	643	4	time	time	NOUN
hassl-3115	643	5	budget	budget	NOUN
hassl-3115	643	6	pressure	pressure	NOUN
hassl-3115	643	7	,	,	PUNCT
hassl-3115	643	8	organisational	organisational	ADJ
hassl-3115	643	9	-	-	PUNCT
hassl-3115	643	10	professional	professional	ADJ
hassl-3115	643	11	conflict	conflict	NOUN
hassl-3115	643	12	,	,	PUNCT
hassl-3115	643	13	and	and	CCONJ
hassl-3115	643	14	organisational	organisational	ADJ
hassl-3115	643	15	commitment	commitment	NOUN
hassl-3115	643	16	on	on	ADP
hassl-3115	643	17	dysfunctional	dysfunctional	ADJ
hassl-3115	643	18	auditor	auditor	NOUN
hassl-3115	643	19	behaviour	behaviour	NOUN
hassl-3115	643	20	.	.	PUNCT
hassl-3115	644	1	international	international	ADJ
hassl-3115	644	2	journal	journal	PROPN
hassl-3115	644	3	of	of	ADP
hassl-3115	644	4	accounting	accounting	NOUN
hassl-3115	644	5	,	,	PUNCT
hassl-3115	644	6	auditing	auditing	NOUN
hassl-3115	644	7	and	and	CCONJ
hassl-3115	644	8	performance	performance	NOUN
hassl-3115	644	9	evaluation	evaluation	NOUN
hassl-3115	644	10	,	,	PUNCT
hassl-3115	644	11	12(2	12(2	NUM
hassl-3115	644	12	)	)	PUNCT
hassl-3115	644	13	,	,	PUNCT
hassl-3115	644	14	131-150.available	131-150.available	NUM
hassl-3115	644	15	at	at	ADP
hassl-3115	644	16	:	:	PUNCT
hassl-3115	644	17	https://doi.org/10.1504/ijaape.2016.075619	https://doi.org/10.1504/ijaape.2016.075619	PROPN
hassl-3115	644	18	.	.	PROPN
hassl-3115	644	19	tresnawaty	tresnawaty	PROPN
hassl-3115	644	20	,	,	PUNCT
hassl-3115	644	21	n.	n.	NOUN
hassl-3115	644	22	,	,	PUNCT
hassl-3115	644	23	&	&	CCONJ
hassl-3115	644	24	kurniansyah	kurniansyah	PROPN
hassl-3115	644	25	,	,	PUNCT
hassl-3115	644	26	p.	p.	NOUN
hassl-3115	644	27	(	(	PUNCT
hassl-3115	644	28	2018	2018	NUM
hassl-3115	644	29	)	)	PUNCT
hassl-3115	644	30	.	.	PUNCT
hassl-3115	645	1	effect	effect	NOUN
hassl-3115	645	2	of	of	ADP
hassl-3115	645	3	professional	professional	ADJ
hassl-3115	645	4	skepticism	skepticism	NOUN
hassl-3115	645	5	,	,	PUNCT
hassl-3115	645	6	work	work	NOUN
hassl-3115	645	7	experience	experience	NOUN
hassl-3115	645	8	,	,	PUNCT
hassl-3115	645	9	and	and	CCONJ
hassl-3115	645	10	time	time	NOUN
hassl-3115	645	11	budget	budget	NOUN
hassl-3115	645	12	pressure	pressure	NOUN
hassl-3115	645	13	on	on	ADP
hassl-3115	645	14	audit	audit	NOUN
hassl-3115	645	15	quality	quality	NOUN
hassl-3115	645	16	.	.	PUNCT
hassl-3115	646	1	scientific	scientific	ADJ
hassl-3115	646	2	journal	journal	NOUN
hassl-3115	646	3	of	of	ADP
hassl-3115	646	4	accounting	accounting	NOUN
hassl-3115	646	5	and	and	CCONJ
hassl-3115	646	6	economics	economic	NOUN
hassl-3115	646	7	,	,	PUNCT
hassl-3115	646	8	1(3	1(3	NUM
hassl-3115	646	9	)	)	PUNCT
hassl-3115	646	10	,	,	PUNCT
hassl-3115	646	11	41–55.available	41–55.available	X
hassl-3115	646	12	at	at	ADP
hassl-3115	646	13	:	:	PUNCT
hassl-3115	646	14	https://doi.org/10.54964/liabilitas.v3i1.31	https://doi.org/10.54964/liabilitas.v3i1.31	PROPN
hassl-3115	647	1	.	.	PUNCT
hassl-3115	647	2	werastuti	werastuti	PROPN
hassl-3115	647	3	,	,	PUNCT
hassl-3115	647	4	d.	d.	PROPN
hassl-3115	647	5	n.	n.	PROPN
hassl-3115	647	6	s.	s.	PROPN
hassl-3115	647	7	(	(	PUNCT
hassl-3115	647	8	2013	2013	NUM
hassl-3115	647	9	)	)	PUNCT
hassl-3115	647	10	.	.	PUNCT
hassl-3115	648	1	the	the	DET
hassl-3115	648	2	effect	effect	NOUN
hassl-3115	648	3	of	of	ADP
hassl-3115	648	4	auditor	auditor	NOUN
hassl-3115	648	5	client	client	NOUN
hassl-3115	648	6	tenure	tenure	NOUN
hassl-3115	648	7	,	,	PUNCT
hassl-3115	648	8	debt	debt	NOUN
hassl-3115	648	9	default	default	NOUN
hassl-3115	648	10	,	,	PUNCT
hassl-3115	648	11	auditor	auditor	NOUN
hassl-3115	648	12	reputation	reputation	NOUN
hassl-3115	648	13	,	,	PUNCT
hassl-3115	648	14	client	client	NOUN
hassl-3115	648	15	size	size	NOUN
hassl-3115	648	16	and	and	CCONJ
hassl-3115	648	17	financial	financial	ADJ
hassl-3115	648	18	condition	condition	NOUN
hassl-3115	648	19	on	on	ADP
hassl-3115	648	20	audit	audit	NOUN
hassl-3115	648	21	quality	quality	NOUN
hassl-3115	648	22	through	through	ADP
hassl-3115	648	23	going	go	VERB
hassl-3115	648	24	concern	concern	NOUN
hassl-3115	648	25	audit	audit	NOUN
hassl-3115	648	26	opinion	opinion	NOUN
hassl-3115	648	27	.	.	PUNCT
hassl-3115	649	1	journal	journal	NOUN
hassl-3115	649	2	of	of	ADP
hassl-3115	649	3	accounting	accounting	NOUN
hassl-3115	649	4	research	research	NOUN
hassl-3115	649	5	,	,	PUNCT
hassl-3115	649	6	2(1	2(1	NUM
hassl-3115	649	7	)	)	PUNCT
hassl-3115	649	8	,	,	PUNCT
hassl-3115	649	9	99–116.available	99–116.available	ADJ
hassl-3115	649	10	at	at	ADP
hassl-3115	649	11	:	:	PUNCT
hassl-3115	649	12	http://dx.doi.org/10.23887/vjra.v2i1.1066	http://dx.doi.org/10.23887/vjra.v2i1.1066	NOUN
hassl-3115	649	13	.	.	PUNCT
hassl-3115	650	1	wicaksono	wicaksono	PROPN
hassl-3115	650	2	,	,	PUNCT
hassl-3115	650	3	a.	a.	NOUN
hassl-3115	650	4	t.	t.	PROPN
hassl-3115	650	5	,	,	PUNCT
hassl-3115	650	6	&	&	CCONJ
hassl-3115	650	7	purwanto	purwanto	NOUN
hassl-3115	650	8	,	,	PUNCT
hassl-3115	650	9	a.	a.	NOUN
hassl-3115	650	10	(	(	PUNCT
hassl-3115	650	11	2021	2021	NUM
hassl-3115	650	12	)	)	PUNCT
hassl-3115	650	13	.	.	PUNCT
hassl-3115	651	1	effect	effect	NOUN
hassl-3115	651	2	of	of	ADP
hassl-3115	651	3	audit	audit	NOUN
hassl-3115	651	4	tenure	tenure	NOUN
hassl-3115	651	5	,	,	PUNCT
hassl-3115	651	6	kap	kap	NOUN
hassl-3115	651	7	rotation	rotation	NOUN
hassl-3115	651	8	,	,	PUNCT
hassl-3115	651	9	kap	kap	NOUN
hassl-3115	651	10	size	size	NOUN
hassl-3115	651	11	,	,	PUNCT
hassl-3115	651	12	and	and	CCONJ
hassl-3115	651	13	auditor	auditor	NOUN
hassl-3115	651	14	industry	industry	NOUN
hassl-3115	651	15	specialization	specialization	NOUN
hassl-3115	651	16	on	on	ADP
hassl-3115	651	17	audit	audit	NOUN
hassl-3115	651	18	quality	quality	NOUN
hassl-3115	651	19	.	.	PUNCT
hassl-3115	652	1	diponegoro	diponegoro	PROPN
hassl-3115	652	2	journal	journal	PROPN
hassl-3115	652	3	of	of	ADP
hassl-3115	652	4	accounting	accounting	NOUN
hassl-3115	652	5	,	,	PUNCT
hassl-3115	652	6	10(2	10(2	NUM
hassl-3115	652	7	)	)	PUNCT
hassl-3115	652	8	,	,	PUNCT
hassl-3115	652	9	1–15	1–15	NUM
hassl-3115	652	10	.	.	PUNCT
hassl-3115	653	1	wuryatiningsih	wuryatiningsih	PROPN
hassl-3115	653	2	.	.	PUNCT
hassl-3115	654	1	(	(	PUNCT
hassl-3115	654	2	2002	2002	NUM
hassl-3115	654	3	)	)	PUNCT
hassl-3115	654	4	.	.	PUNCT
hassl-3115	655	1	banks	bank	NOUN
hassl-3115	655	2	and	and	CCONJ
hassl-3115	655	3	other	other	ADJ
hassl-3115	655	4	financial	financial	ADJ
hassl-3115	655	5	institutions	institution	NOUN
hassl-3115	655	6	.	.	PUNCT
hassl-3115	656	1	jakarta	jakarta	PROPN
hassl-3115	656	2	:	:	PUNCT
hassl-3115	656	3	salemba	salemba	PROPN
hassl-3115	656	4	empat	empat	PROPN
hassl-3115	656	5	.	.	PUNCT
hassl-3115	657	1	yolanda	yolanda	PROPN
hassl-3115	657	2	,	,	PUNCT
hassl-3115	657	3	s.	s.	PROPN
hassl-3115	657	4	,	,	PUNCT
hassl-3115	657	5	arza	arza	PROPN
hassl-3115	657	6	,	,	PUNCT
hassl-3115	657	7	f.	f.	PROPN
hassl-3115	657	8	i.	i.	PROPN
hassl-3115	657	9	,	,	PUNCT
hassl-3115	657	10	&	&	CCONJ
hassl-3115	657	11	halmawati	halmawati	PROPN
hassl-3115	657	12	,	,	PUNCT
hassl-3115	657	13	h.	h.	PROPN
hassl-3115	657	14	(	(	PUNCT
hassl-3115	657	15	2019	2019	NUM
hassl-3115	657	16	)	)	PUNCT
hassl-3115	657	17	.	.	PUNCT
hassl-3115	658	1	effect	effect	NOUN
hassl-3115	658	2	of	of	ADP
hassl-3115	658	3	audit	audit	NOUN
hassl-3115	658	4	tenure	tenure	NOUN
hassl-3115	658	5	,	,	PUNCT
hassl-3115	658	6	audit	audit	NOUN
hassl-3115	658	7	committee	committee	NOUN
hassl-3115	658	8	and	and	CCONJ
hassl-3115	658	9	audit	audit	NOUN
hassl-3115	658	10	capacity	capacity	NOUN
hassl-3115	658	11	stress	stress	NOUN
hassl-3115	658	12	on	on	ADP
hassl-3115	658	13	audit	audit	NOUN
hassl-3115	658	14	quality	quality	NOUN
hassl-3115	658	15	.	.	PUNCT
hassl-3115	659	1	exploratory	exploratory	ADJ
hassl-3115	659	2	journal	journal	NOUN
hassl-3115	659	3	of	of	ADP
hassl-3115	659	4	accounting	accounting	NOUN
hassl-3115	659	5	,	,	PUNCT
hassl-3115	659	6	1(2	1(2	NUM
hassl-3115	659	7	)	)	PUNCT
hassl-3115	659	8	,	,	PUNCT
hassl-3115	659	9	543–555.available	543–555.available	NUM
hassl-3115	659	10	at	at	ADP
hassl-3115	659	11	:	:	PUNCT
hassl-3115	659	12	https://doi.org/10.24036/jea.v1i2.94	https://doi.org/10.24036/jea.v1i2.94	PROPN
hassl-3115	659	13	.	.	PROPN
hassl-3115	659	14	zam	zam	PROPN
hassl-3115	659	15	,	,	PUNCT
hassl-3115	659	16	d.	d.	PROPN
hassl-3115	659	17	r.	r.	PROPN
hassl-3115	659	18	p.	p.	PROPN
hassl-3115	659	19	,	,	PUNCT
hassl-3115	659	20	&	&	CCONJ
hassl-3115	659	21	rahayu	rahayu	PROPN
hassl-3115	659	22	,	,	PUNCT
hassl-3115	659	23	s.	s.	PROPN
hassl-3115	659	24	(	(	PUNCT
hassl-3115	659	25	2015	2015	NUM
hassl-3115	659	26	)	)	PUNCT
hassl-3115	659	27	.	.	PUNCT
hassl-3115	660	1	the	the	DET
hassl-3115	660	2	effect	effect	NOUN
hassl-3115	660	3	of	of	ADP
hassl-3115	660	4	time	time	NOUN
hassl-3115	660	5	budget	budget	NOUN
hassl-3115	660	6	pressure	pressure	NOUN
hassl-3115	660	7	,	,	PUNCT
hassl-3115	660	8	audit	audit	NOUN
hassl-3115	660	9	fee	fee	NOUN
hassl-3115	660	10	and	and	CCONJ
hassl-3115	660	11	auditor	auditor	NOUN
hassl-3115	660	12	independence	independence	NOUN
hassl-3115	660	13	on	on	ADP
hassl-3115	660	14	audit	audit	NOUN
hassl-3115	660	15	quality	quality	NOUN
hassl-3115	660	16	(	(	PUNCT
hassl-3115	660	17	case	case	NOUN
hassl-3115	660	18	study	study	NOUN
hassl-3115	660	19	at	at	ADP
hassl-3115	660	20	public	public	ADJ
hassl-3115	660	21	accounting	accounting	NOUN
hassl-3115	660	22	firms	firm	NOUN
hassl-3115	660	23	in	in	ADP
hassl-3115	660	24	bandung	bandung	PROPN
hassl-3115	660	25	area	area	NOUN
hassl-3115	660	26	)	)	PUNCT
hassl-3115	660	27	.	.	PUNCT
hassl-3115	661	1	e	e	X
hassl-3115	661	2	-	-	NOUN
hassl-3115	661	3	proceedings	proceeding	NOUN
hassl-3115	661	4	of	of	ADP
hassl-3115	661	5	management	management	NOUN
hassl-3115	661	6	,	,	PUNCT
hassl-3115	661	7	2(2	2(2	NUM
hassl-3115	661	8	)	)	PUNCT
hassl-3115	661	9	,	,	PUNCT
hassl-3115	661	10	1800–1807	1800–1807	NUM
hassl-3115	661	11	.	.	PUNCT
hassl-3115	661	12	views	view	NOUN
hassl-3115	661	13	and	and	CCONJ
hassl-3115	661	14	opinions	opinion	NOUN
hassl-3115	661	15	expressed	express	VERB
hassl-3115	661	16	in	in	ADP
hassl-3115	661	17	this	this	DET
hassl-3115	661	18	article	article	NOUN
hassl-3115	661	19	are	be	AUX
hassl-3115	661	20	the	the	DET
hassl-3115	661	21	views	view	NOUN
hassl-3115	661	22	and	and	CCONJ
hassl-3115	661	23	opinions	opinion	NOUN
hassl-3115	661	24	of	of	ADP
hassl-3115	661	25	the	the	DET
hassl-3115	661	26	author(s	author(s	NOUN
hassl-3115	661	27	)	)	PUNCT
hassl-3115	661	28	,	,	PUNCT
hassl-3115	661	29	humanities	humanity	NOUN
hassl-3115	661	30	and	and	CCONJ
hassl-3115	661	31	social	social	ADJ
hassl-3115	661	32	sciences	science	NOUN
hassl-3115	661	33	letters	letter	NOUN
hassl-3115	661	34	shall	shall	AUX
hassl-3115	661	35	not	not	PART
hassl-3115	661	36	be	be	AUX
hassl-3115	661	37	responsible	responsible	ADJ
hassl-3115	661	38	or	or	CCONJ
hassl-3115	661	39	answerable	answerable	ADJ
hassl-3115	661	40	for	for	ADP
hassl-3115	661	41	any	any	DET
hassl-3115	661	42	loss	loss	NOUN
hassl-3115	661	43	,	,	PUNCT
hassl-3115	661	44	damage	damage	NOUN
hassl-3115	661	45	or	or	CCONJ
hassl-3115	661	46	liability	liability	NOUN
hassl-3115	661	47	etc	etc	X
hassl-3115	661	48	.	.	X
hassl-3115	661	49	caused	cause	VERB
hassl-3115	661	50	in	in	ADP
hassl-3115	661	51	relation	relation	NOUN
hassl-3115	661	52	to	to	PART
hassl-3115	661	53	/	/	PUNCT
hassl-3115	661	54	arising	arise	VERB
hassl-3115	661	55	out	out	ADP
hassl-3115	661	56	of	of	ADP
hassl-3115	661	57	the	the	DET
hassl-3115	661	58	use	use	NOUN
hassl-3115	661	59	of	of	ADP
hassl-3115	661	60	the	the	DET
hassl-3115	661	61	content	content	NOUN
hassl-3115	661	62	.	.	PUNCT
hassl-3115	661	63	http://dx.doi.org/10.23887/vjra.v2i1.1066	http://dx.doi.org/10.23887/vjra.v2i1.1066	PUNCT