id	sid	tid	token	lemma	pos
hassl-3192	1	1	569	569	NUM
hassl-3192	1	2	©	©	PROPN
hassl-3192	1	3	2022	2022	NUM
hassl-3192	1	4	conscientia	conscientia	PROPN
hassl-3192	1	5	beam	beam	PROPN
hassl-3192	1	6	.	.	PUNCT
hassl-3192	2	1	all	all	DET
hassl-3192	2	2	rights	right	NOUN
hassl-3192	2	3	reserved	reserve	VERB
hassl-3192	2	4	.	.	PUNCT
hassl-3192	3	1	geographic	geographic	ADJ
hassl-3192	3	2	proximity	proximity	NOUN
hassl-3192	3	3	and	and	CCONJ
hassl-3192	3	4	audit	audit	NOUN
hassl-3192	3	5	outcomes	outcome	NOUN
hassl-3192	3	6	in	in	ADP
hassl-3192	3	7	cases	case	NOUN
hassl-3192	3	8	of	of	ADP
hassl-3192	3	9	covid–19	covid–19	NOUN
hassl-3192	3	10	pandemic	pandemic	ADJ
hassl-3192	3	11	:	:	PUNCT
hassl-3192	3	12	evidence	evidence	NOUN
hassl-3192	3	13	from	from	ADP
hassl-3192	3	14	indonesia	indonesia	PROPN
hassl-3192	3	15	humanities	humanity	NOUN
hassl-3192	3	16	and	and	CCONJ
hassl-3192	3	17	social	social	ADJ
hassl-3192	3	18	sciences	science	NOUN
hassl-3192	3	19	letters	letter	NOUN
hassl-3192	3	20	2022	2022	NUM
hassl-3192	3	21	vol	vol	NOUN
hassl-3192	3	22	.	.	PROPN
hassl-3192	4	1	10	10	NUM
hassl-3192	4	2	,	,	PUNCT
hassl-3192	4	3	no	no	INTJ
hassl-3192	4	4	.	.	NOUN
hassl-3192	4	5	4	4	NUM
hassl-3192	4	6	,	,	PUNCT
hassl-3192	4	7	pp	pp	ADJ
hassl-3192	4	8	.	.	PUNCT
hassl-3192	5	1	569	569	NUM
hassl-3192	5	2	-	-	SYM
hassl-3192	5	3	583	583	NUM
hassl-3192	5	4	issn(e	issn(e	NOUN
hassl-3192	5	5	):	):	PUNCT
hassl-3192	5	6	2312	2312	NUM
hassl-3192	5	7	-	-	SYM
hassl-3192	5	8	4318	4318	NUM
hassl-3192	5	9	issn(p	issn(p	NUM
hassl-3192	5	10	):	):	PUNCT
hassl-3192	5	11	2312	2312	NUM
hassl-3192	5	12	-	-	SYM
hassl-3192	5	13	5659	5659	NUM
hassl-3192	5	14	doi	doi	NOUN
hassl-3192	5	15	:	:	PUNCT
hassl-3192	5	16	10.18488/73.v10i4.3192	10.18488/73.v10i4.3192	NUM
hassl-3192	5	17	©	©	PROPN
hassl-3192	5	18	2022	2022	NUM
hassl-3192	5	19	conscientia	conscientia	PROPN
hassl-3192	5	20	beam	beam	PROPN
hassl-3192	5	21	.	.	PUNCT
hassl-3192	6	1	all	all	DET
hassl-3192	6	2	rights	right	NOUN
hassl-3192	6	3	reserved	reserve	VERB
hassl-3192	6	4	.	.	PUNCT
hassl-3192	7	1	iman	iman	NOUN
hassl-3192	7	2	harymawan1	harymawan1	NOUN
hassl-3192	7	3	+	+	CCONJ
hassl-3192	7	4	raden	raden	PROPN
hassl-3192	7	5	roro	roro	PROPN
hassl-3192	7	6	widya	widya	PROPN
hassl-3192	7	7	ningtyas	ningtyas	PROPN
hassl-3192	7	8	soeprajitno2	soeprajitno2	PUNCT
hassl-3192	8	1	mohammad	mohammad	PROPN
hassl-3192	8	2	nasih3	nasih3	PROPN
hassl-3192	8	3	khairul	khairul	PROPN
hassl-3192	8	4	anuar	anuar	PROPN
hassl-3192	8	5	kamarudin4	kamarudin4	PROPN
hassl-3192	8	6	1,2,3department	1,2,3department	NUM
hassl-3192	8	7	of	of	ADP
hassl-3192	8	8	accountancy	accountancy	NOUN
hassl-3192	8	9	,	,	PUNCT
hassl-3192	8	10	faculty	faculty	NOUN
hassl-3192	8	11	of	of	ADP
hassl-3192	8	12	economic	economic	ADJ
hassl-3192	8	13	and	and	CCONJ
hassl-3192	8	14	business	business	NOUN
hassl-3192	8	15	,	,	PUNCT
hassl-3192	8	16	airlangga	airlangga	PROPN
hassl-3192	8	17	university	university	PROPN
hassl-3192	8	18	,	,	PUNCT
hassl-3192	8	19	indonesia	indonesia	PROPN
hassl-3192	8	20	.	.	PUNCT
hassl-3192	9	1	1email	1email	NUM
hassl-3192	9	2	:	:	PUNCT
hassl-3192	9	3	harymawan.iman@feb.unair.ac.id	harymawan.iman@feb.unair.ac.id	X
hassl-3192	9	4	2email	2email	NUM
hassl-3192	9	5	:	:	PUNCT
hassl-3192	9	6	raden.roro.widya-2016@feb.unair.ac.id	raden.roro.widya-2016@feb.unair.ac.id	PROPN
hassl-3192	9	7	3email	3email	NUM
hassl-3192	9	8	:	:	PUNCT
hassl-3192	9	9	mnasih@febis.unair.ac.id	mnasih@febis.unair.ac.id	PROPN
hassl-3192	9	10	4department	4department	NUM
hassl-3192	9	11	of	of	ADP
hassl-3192	9	12	accountancy	accountancy	NOUN
hassl-3192	9	13	,	,	PUNCT
hassl-3192	9	14	faculty	faculty	NOUN
hassl-3192	9	15	of	of	ADP
hassl-3192	9	16	business	business	NOUN
hassl-3192	9	17	,	,	PUNCT
hassl-3192	9	18	finance	finance	NOUN
hassl-3192	9	19	,	,	PUNCT
hassl-3192	9	20	and	and	CCONJ
hassl-3192	9	21	management	management	NOUN
hassl-3192	9	22	,	,	PUNCT
hassl-3192	9	23	university	university	NOUN
hassl-3192	9	24	of	of	ADP
hassl-3192	9	25	wollongong	wollongong	PROPN
hassl-3192	9	26	,	,	PUNCT
hassl-3192	9	27	dubai	dubai	PROPN
hassl-3192	9	28	,	,	PUNCT
hassl-3192	9	29	united	united	PROPN
hassl-3192	9	30	arab	arab	PROPN
hassl-3192	9	31	emirates	emirates	PROPN
hassl-3192	9	32	.	.	PUNCT
hassl-3192	10	1	4email	4email	X
hassl-3192	10	2	:	:	PUNCT
hassl-3192	10	3	khairulkamarudin@uowdubai.ac.ae	khairulkamarudin@uowdubai.ac.ae	PROPN
hassl-3192	10	4	(	(	PUNCT
hassl-3192	10	5	+	+	NUM
hassl-3192	10	6	corresponding	correspond	VERB
hassl-3192	10	7	author	author	NOUN
hassl-3192	10	8	)	)	PUNCT
hassl-3192	10	9	abstract	abstract	ADJ
hassl-3192	10	10	article	article	NOUN
hassl-3192	10	11	history	history	NOUN
hassl-3192	10	12	received	receive	VERB
hassl-3192	10	13	:	:	PUNCT
hassl-3192	10	14	27	27	NUM
hassl-3192	10	15	february	february	NOUN
hassl-3192	10	16	2022	2022	NUM
hassl-3192	10	17	revised	revise	VERB
hassl-3192	10	18	:	:	PUNCT
hassl-3192	10	19	10	10	NUM
hassl-3192	10	20	october	october	PROPN
hassl-3192	10	21	2022	2022	NUM
hassl-3192	10	22	accepted	accept	VERB
hassl-3192	10	23	:	:	PUNCT
hassl-3192	10	24	17	17	NUM
hassl-3192	10	25	october	october	PROPN
hassl-3192	10	26	2022	2022	NUM
hassl-3192	10	27	published	publish	VERB
hassl-3192	10	28	:	:	PUNCT
hassl-3192	10	29	15	15	NUM
hassl-3192	10	30	november	november	NOUN
hassl-3192	10	31	2022	2022	NUM
hassl-3192	10	32	keywords	keyword	NOUN
hassl-3192	10	33	audit	audit	VERB
hassl-3192	10	34	in	in	ADP
hassl-3192	10	35	pandemic	pandemic	ADJ
hassl-3192	10	36	era	era	NOUN
hassl-3192	10	37	audit	audit	NOUN
hassl-3192	10	38	quality	quality	NOUN
hassl-3192	10	39	covid-19	covid-19	PROPN
hassl-3192	10	40	corporate	corporate	ADJ
hassl-3192	10	41	governance	governance	NOUN
hassl-3192	10	42	geographic	geographic	ADJ
hassl-3192	10	43	proximity	proximity	NOUN
hassl-3192	10	44	indonesia	indonesia	PROPN
hassl-3192	10	45	evidence	evidence	PROPN
hassl-3192	10	46	non	non	ADJ
hassl-3192	10	47	-	-	ADJ
hassl-3192	10	48	discretionary	discretionary	ADJ
hassl-3192	10	49	accruals	accrual	NOUN
hassl-3192	10	50	.	.	PUNCT
hassl-3192	11	1	the	the	DET
hassl-3192	11	2	geographic	geographic	ADJ
hassl-3192	11	3	proximity	proximity	NOUN
hassl-3192	11	4	has	have	AUX
hassl-3192	11	5	faced	face	VERB
hassl-3192	11	6	challenges	challenge	NOUN
hassl-3192	11	7	with	with	ADP
hassl-3192	11	8	the	the	DET
hassl-3192	11	9	existence	existence	NOUN
hassl-3192	11	10	of	of	ADP
hassl-3192	11	11	covid-19	covid-19	PROPN
hassl-3192	11	12	pandemic	pandemic	NOUN
hassl-3192	11	13	since	since	SCONJ
hassl-3192	11	14	2019	2019	NUM
hassl-3192	11	15	.	.	PUNCT
hassl-3192	12	1	this	this	DET
hassl-3192	12	2	study	study	NOUN
hassl-3192	12	3	aimed	aim	VERB
hassl-3192	12	4	to	to	PART
hassl-3192	12	5	scrutinize	scrutinize	VERB
hassl-3192	12	6	the	the	DET
hassl-3192	12	7	effect	effect	NOUN
hassl-3192	12	8	of	of	ADP
hassl-3192	12	9	geographic	geographic	ADJ
hassl-3192	12	10	proximity	proximity	NOUN
hassl-3192	12	11	and	and	CCONJ
hassl-3192	12	12	audit	audit	NOUN
hassl-3192	12	13	quality	quality	NOUN
hassl-3192	12	14	by	by	ADP
hassl-3192	12	15	using	use	VERB
hassl-3192	12	16	covid-19	covid-19	PROPN
hassl-3192	12	17	pandemic	pandemic	ADJ
hassl-3192	12	18	as	as	ADP
hassl-3192	12	19	a	a	DET
hassl-3192	12	20	moderating	moderate	VERB
hassl-3192	12	21	variable	variable	NOUN
hassl-3192	12	22	to	to	PART
hassl-3192	12	23	compare	compare	VERB
hassl-3192	12	24	before	before	ADV
hassl-3192	12	25	and	and	CCONJ
hassl-3192	12	26	after	after	ADP
hassl-3192	12	27	the	the	DET
hassl-3192	12	28	situation	situation	NOUN
hassl-3192	12	29	.	.	PUNCT
hassl-3192	13	1	the	the	DET
hassl-3192	13	2	samples	sample	NOUN
hassl-3192	13	3	of	of	ADP
hassl-3192	13	4	this	this	DET
hassl-3192	13	5	study	study	NOUN
hassl-3192	13	6	were	be	AUX
hassl-3192	13	7	indonesian	indonesian	ADJ
hassl-3192	13	8	listed	list	VERB
hassl-3192	13	9	companies	company	NOUN
hassl-3192	13	10	from	from	ADP
hassl-3192	13	11	2018	2018	NUM
hassl-3192	13	12	to	to	ADP
hassl-3192	13	13	2020	2020	NUM
hassl-3192	13	14	in	in	ADP
hassl-3192	13	15	indonesia	indonesia	PROPN
hassl-3192	13	16	stock	stock	PROPN
hassl-3192	13	17	exchange	exchange	PROPN
hassl-3192	13	18	.	.	PUNCT
hassl-3192	14	1	this	this	DET
hassl-3192	14	2	study	study	NOUN
hassl-3192	14	3	overcame	overcome	VERB
hassl-3192	14	4	selfpotential	selfpotential	ADJ
hassl-3192	14	5	selection	selection	NOUN
hassl-3192	14	6	bias	bias	NOUN
hassl-3192	14	7	and	and	CCONJ
hassl-3192	14	8	analyzed	analyze	VERB
hassl-3192	14	9	using	use	VERB
hassl-3192	14	10	coarsened	coarsen	VERB
hassl-3192	14	11	exact	exact	ADJ
hassl-3192	14	12	matching	matching	NOUN
hassl-3192	14	13	and	and	CCONJ
hassl-3192	14	14	heckman	heckman	PROPN
hassl-3192	14	15	's	's	PART
hassl-3192	14	16	2	2	NUM
hassl-3192	14	17	-	-	PUNCT
hassl-3192	14	18	stage	stage	NOUN
hassl-3192	14	19	least	least	ADV
hassl-3192	14	20	square	square	ADJ
hassl-3192	14	21	(	(	PUNCT
hassl-3192	14	22	heckman	heckman	PROPN
hassl-3192	14	23	2	2	PROPN
hassl-3192	14	24	-	-	PUNCT
hassl-3192	14	25	sls	sls	NOUN
hassl-3192	14	26	)	)	PUNCT
hassl-3192	14	27	.	.	PUNCT
hassl-3192	15	1	this	this	DET
hassl-3192	15	2	study	study	NOUN
hassl-3192	15	3	found	find	VERB
hassl-3192	15	4	that	that	SCONJ
hassl-3192	15	5	geographic	geographic	ADJ
hassl-3192	15	6	proximity	proximity	NOUN
hassl-3192	15	7	is	be	AUX
hassl-3192	15	8	significantly	significantly	ADV
hassl-3192	15	9	associated	associate	VERB
hassl-3192	15	10	with	with	ADP
hassl-3192	15	11	the	the	DET
hassl-3192	15	12	post	post	ADJ
hassl-3192	15	13	-	-	ADJ
hassl-3192	15	14	pandemic	pandemic	ADJ
hassl-3192	15	15	period	period	NOUN
hassl-3192	15	16	,	,	PUNCT
hassl-3192	15	17	whereas	whereas	SCONJ
hassl-3192	15	18	geographic	geographic	ADJ
hassl-3192	15	19	proximity	proximity	NOUN
hassl-3192	15	20	did	do	AUX
hassl-3192	15	21	not	not	PART
hassl-3192	15	22	cause	cause	VERB
hassl-3192	15	23	problems	problem	NOUN
hassl-3192	15	24	before	before	ADP
hassl-3192	15	25	the	the	DET
hassl-3192	15	26	pandemic	pandemic	NOUN
hassl-3192	15	27	.	.	PUNCT
hassl-3192	16	1	we	we	PRON
hassl-3192	16	2	also	also	ADV
hassl-3192	16	3	provided	provide	VERB
hassl-3192	16	4	sufficient	sufficient	ADJ
hassl-3192	16	5	evidence	evidence	NOUN
hassl-3192	16	6	of	of	ADP
hassl-3192	16	7	(	(	PUNCT
hassl-3192	16	8	coarsened	coarsen	VERB
hassl-3192	16	9	exact	exact	ADJ
hassl-3192	16	10	matching	matching	NOUN
hassl-3192	16	11	)	)	PUNCT
hassl-3192	16	12	cem	cem	NOUN
hassl-3192	16	13	and	and	CCONJ
hassl-3192	16	14	heckman	heckman	PROPN
hassl-3192	16	15	2	2	NUM
hassl-3192	16	16	-	-	PUNCT
hassl-3192	16	17	stage	stage	NOUN
hassl-3192	16	18	least	least	ADV
hassl-3192	16	19	square	square	ADJ
hassl-3192	16	20	which	which	PRON
hassl-3192	16	21	found	find	VERB
hassl-3192	16	22	that	that	SCONJ
hassl-3192	16	23	there	there	PRON
hassl-3192	16	24	were	be	VERB
hassl-3192	16	25	significant	significant	ADJ
hassl-3192	16	26	and	and	CCONJ
hassl-3192	16	27	appropriate	appropriate	ADJ
hassl-3192	16	28	results	result	NOUN
hassl-3192	16	29	of	of	ADP
hassl-3192	16	30	our	our	PRON
hassl-3192	16	31	initial	initial	ADJ
hassl-3192	16	32	testing	testing	NOUN
hassl-3192	16	33	.	.	PUNCT
hassl-3192	17	1	the	the	DET
hassl-3192	17	2	study	study	NOUN
hassl-3192	17	3	implications	implication	NOUN
hassl-3192	17	4	relate	relate	VERB
hassl-3192	17	5	to	to	ADP
hassl-3192	17	6	the	the	DET
hassl-3192	17	7	auditor	auditor	NOUN
hassl-3192	17	8	to	to	PART
hassl-3192	17	9	consider	consider	VERB
hassl-3192	17	10	pandemic	pandemic	ADJ
hassl-3192	17	11	as	as	ADP
hassl-3192	17	12	a	a	DET
hassl-3192	17	13	factor	factor	NOUN
hassl-3192	17	14	that	that	PRON
hassl-3192	17	15	has	have	VERB
hassl-3192	17	16	effect	effect	NOUN
hassl-3192	17	17	on	on	ADP
hassl-3192	17	18	the	the	DET
hassl-3192	17	19	audit	audit	NOUN
hassl-3192	17	20	fee	fee	NOUN
hassl-3192	17	21	.	.	PUNCT
hassl-3192	18	1	contribution	contribution	NOUN
hassl-3192	18	2	/	/	SYM
hassl-3192	18	3	originality	originality	NOUN
hassl-3192	18	4	:	:	PUNCT
hassl-3192	18	5	this	this	PRON
hassl-3192	18	6	is	be	AUX
hassl-3192	18	7	the	the	DET
hassl-3192	18	8	first	first	ADJ
hassl-3192	18	9	empirical	empirical	ADJ
hassl-3192	18	10	study	study	NOUN
hassl-3192	18	11	to	to	PART
hassl-3192	18	12	provide	provide	VERB
hassl-3192	18	13	direct	direct	ADJ
hassl-3192	18	14	evidence	evidence	NOUN
hassl-3192	18	15	that	that	SCONJ
hassl-3192	18	16	geographic	geographic	ADJ
hassl-3192	18	17	proximity	proximity	NOUN
hassl-3192	18	18	is	be	AUX
hassl-3192	18	19	associated	associate	VERB
hassl-3192	18	20	with	with	ADP
hassl-3192	18	21	audit	audit	NOUN
hassl-3192	18	22	quality	quality	NOUN
hassl-3192	18	23	during	during	ADP
hassl-3192	18	24	a	a	DET
hassl-3192	18	25	pandemic	pandemic	NOUN
hassl-3192	18	26	.	.	PUNCT
hassl-3192	19	1	thus	thus	ADV
hassl-3192	19	2	,	,	PUNCT
hassl-3192	19	3	this	this	DET
hassl-3192	19	4	study	study	NOUN
hassl-3192	19	5	’s	’s	PART
hassl-3192	19	6	significant	significant	ADJ
hassl-3192	19	7	contribution	contribution	NOUN
hassl-3192	19	8	is	be	AUX
hassl-3192	19	9	that	that	SCONJ
hassl-3192	19	10	audit	audit	NOUN
hassl-3192	19	11	outcomes	outcome	NOUN
hassl-3192	19	12	can	can	AUX
hassl-3192	19	13	give	give	VERB
hassl-3192	19	14	additional	additional	ADJ
hassl-3192	19	15	sufficient	sufficient	ADJ
hassl-3192	19	16	evidence	evidence	NOUN
hassl-3192	19	17	about	about	ADP
hassl-3192	19	18	relationship	relationship	NOUN
hassl-3192	19	19	between	between	ADP
hassl-3192	19	20	geographic	geographic	ADJ
hassl-3192	19	21	proximity	proximity	NOUN
hassl-3192	19	22	and	and	CCONJ
hassl-3192	19	23	audit	audit	NOUN
hassl-3192	19	24	quality	quality	NOUN
hassl-3192	19	25	considering	consider	VERB
hassl-3192	19	26	covid-19	covid-19	PROPN
hassl-3192	19	27	pandemic	pandemic	NOUN
hassl-3192	19	28	as	as	ADP
hassl-3192	19	29	a	a	DET
hassl-3192	19	30	determinant	determinant	ADJ
hassl-3192	19	31	.	.	PUNCT
hassl-3192	20	1	1	1	X
hassl-3192	20	2	.	.	X
hassl-3192	20	3	introduction	introduction	NOUN
hassl-3192	20	4	several	several	ADJ
hassl-3192	20	5	previous	previous	ADJ
hassl-3192	20	6	studies	study	NOUN
hassl-3192	20	7	have	have	AUX
hassl-3192	20	8	examined	examine	VERB
hassl-3192	20	9	the	the	DET
hassl-3192	20	10	relationship	relationship	NOUN
hassl-3192	20	11	between	between	ADP
hassl-3192	20	12	auditor	auditor	NOUN
hassl-3192	20	13	office	office	NOUN
hassl-3192	20	14	size	size	NOUN
hassl-3192	20	15	and	and	CCONJ
hassl-3192	20	16	audit	audit	NOUN
hassl-3192	20	17	quality	quality	NOUN
hassl-3192	20	18	(	(	PUNCT
hassl-3192	20	19	chung	chung	PROPN
hassl-3192	20	20	&	&	CCONJ
hassl-3192	20	21	kallapur	kallapur	PROPN
hassl-3192	20	22	,	,	PUNCT
hassl-3192	20	23	2003	2003	NUM
hassl-3192	20	24	;	;	PUNCT
hassl-3192	20	25	craswell	craswell	ADJ
hassl-3192	20	26	,	,	PUNCT
hassl-3192	20	27	stokes	stokes	PROPN
hassl-3192	20	28	,	,	PUNCT
hassl-3192	20	29	&	&	CCONJ
hassl-3192	20	30	laughton	laughton	PROPN
hassl-3192	20	31	,	,	PUNCT
hassl-3192	20	32	2002	2002	NUM
hassl-3192	20	33	;	;	PUNCT
hassl-3192	20	34	reynolds	reynolds	PROPN
hassl-3192	20	35	&	&	CCONJ
hassl-3192	20	36	francis	francis	PROPN
hassl-3192	20	37	,	,	PUNCT
hassl-3192	20	38	2000	2000	NUM
hassl-3192	20	39	)	)	PUNCT
hassl-3192	20	40	.	.	PUNCT
hassl-3192	21	1	they	they	PRON
hassl-3192	21	2	conclude	conclude	VERB
hassl-3192	21	3	unequivocally	unequivocally	ADV
hassl-3192	21	4	that	that	SCONJ
hassl-3192	21	5	office	office	NOUN
hassl-3192	21	6	size	size	NOUN
hassl-3192	21	7	affects	affect	VERB
hassl-3192	21	8	audit	audit	NOUN
hassl-3192	21	9	quality	quality	NOUN
hassl-3192	21	10	,	,	PUNCT
hassl-3192	21	11	in	in	ADP
hassl-3192	21	12	particular	particular	ADJ
hassl-3192	21	13	,	,	PUNCT
hassl-3192	21	14	local	local	ADJ
hassl-3192	21	15	and	and	CCONJ
hassl-3192	21	16	non	non	ADJ
hassl-3192	21	17	-	-	ADJ
hassl-3192	21	18	local	local	ADJ
hassl-3192	21	19	versions	version	NOUN
hassl-3192	21	20	of	of	ADP
hassl-3192	21	21	auditors	auditor	NOUN
hassl-3192	21	22	strongly	strongly	ADV
hassl-3192	21	23	influence	influence	VERB
hassl-3192	21	24	how	how	SCONJ
hassl-3192	21	25	audit	audit	NOUN
hassl-3192	21	26	quality	quality	NOUN
hassl-3192	21	27	is	be	AUX
hassl-3192	21	28	produced	produce	VERB
hassl-3192	21	29	.	.	PUNCT
hassl-3192	22	1	auditors	auditor	NOUN
hassl-3192	22	2	with	with	ADP
hassl-3192	22	3	relatively	relatively	ADV
hassl-3192	22	4	smaller	small	ADJ
hassl-3192	22	5	office	office	NOUN
hassl-3192	22	6	sizes	size	NOUN
hassl-3192	22	7	and	and	CCONJ
hassl-3192	22	8	dominating	dominate	VERB
hassl-3192	22	9	the	the	DET
hassl-3192	22	10	local	local	ADJ
hassl-3192	22	11	area	area	NOUN
hassl-3192	22	12	produce	produce	VERB
hassl-3192	22	13	an	an	DET
hassl-3192	22	14	audit	audit	NOUN
hassl-3192	22	15	process	process	NOUN
hassl-3192	22	16	with	with	ADP
hassl-3192	22	17	different	different	ADJ
hassl-3192	22	18	audit	audit	NOUN
hassl-3192	22	19	quality	quality	NOUN
hassl-3192	22	20	from	from	ADP
hassl-3192	22	21	large	large	ADJ
hassl-3192	22	22	office	office	NOUN
hassl-3192	22	23	auditors	auditor	NOUN
hassl-3192	22	24	and	and	CCONJ
hassl-3192	22	25	do	do	AUX
hassl-3192	22	26	not	not	PART
hassl-3192	22	27	dominate	dominate	VERB
hassl-3192	22	28	the	the	DET
hassl-3192	22	29	local	local	ADJ
hassl-3192	22	30	area	area	NOUN
hassl-3192	22	31	.	.	PUNCT
hassl-3192	23	1	thus	thus	ADV
hassl-3192	23	2	,	,	PUNCT
hassl-3192	23	3	audit	audit	NOUN
hassl-3192	23	4	experts	expert	NOUN
hassl-3192	23	5	and	and	CCONJ
hassl-3192	23	6	scholars	scholar	NOUN
hassl-3192	23	7	conclude	conclude	VERB
hassl-3192	23	8	on	on	ADP
hassl-3192	23	9	the	the	DET
hassl-3192	23	10	relationship	relationship	NOUN
hassl-3192	23	11	between	between	ADP
hassl-3192	23	12	auditor	auditor	NOUN
hassl-3192	23	13	size	size	NOUN
hassl-3192	23	14	and	and	CCONJ
hassl-3192	23	15	audit	audit	NOUN
hassl-3192	23	16	office	office	NOUN
hassl-3192	23	17	area	area	NOUN
hassl-3192	23	18	on	on	ADP
hassl-3192	23	19	audit	audit	NOUN
hassl-3192	23	20	quality	quality	NOUN
hassl-3192	23	21	,	,	PUNCT
hassl-3192	23	22	where	where	SCONJ
hassl-3192	23	23	audit	audit	NOUN
hassl-3192	23	24	area	area	NOUN
hassl-3192	23	25	specifically	specifically	ADV
hassl-3192	23	26	indicates	indicate	VERB
hassl-3192	23	27	the	the	DET
hassl-3192	23	28	distance	distance	NOUN
hassl-3192	23	29	in	in	ADP
hassl-3192	23	30	kilometers	kilometer	NOUN
hassl-3192	23	31	between	between	ADP
hassl-3192	23	32	an	an	DET
hassl-3192	23	33	audit	audit	NOUN
hassl-3192	23	34	partner	partner	NOUN
hassl-3192	23	35	and	and	CCONJ
hassl-3192	23	36	his	his	PRON
hassl-3192	23	37	client	client	NOUN
hassl-3192	23	38	in	in	ADP
hassl-3192	23	39	a	a	DET
hassl-3192	23	40	geographic	geographic	ADJ
hassl-3192	23	41	area	area	NOUN
hassl-3192	23	42	(	(	PUNCT
hassl-3192	23	43	francis	francis	PROPN
hassl-3192	23	44	,	,	PUNCT
hassl-3192	23	45	reichelt	reichelt	PROPN
hassl-3192	23	46	,	,	PUNCT
hassl-3192	23	47	&	&	CCONJ
hassl-3192	23	48	wang	wang	PROPN
hassl-3192	23	49	,	,	PUNCT
hassl-3192	23	50	2005	2005	NUM
hassl-3192	23	51	)	)	PUNCT
hassl-3192	23	52	.	.	PUNCT
hassl-3192	24	1	in	in	ADP
hassl-3192	24	2	addition	addition	NOUN
hassl-3192	24	3	,	,	PUNCT
hassl-3192	24	4	audit	audit	NOUN
hassl-3192	24	5	quality	quality	NOUN
hassl-3192	24	6	is	be	AUX
hassl-3192	24	7	also	also	ADV
hassl-3192	24	8	influenced	influence	VERB
hassl-3192	24	9	by	by	ADP
hassl-3192	24	10	the	the	DET
hassl-3192	24	11	competence	competence	NOUN
hassl-3192	24	12	of	of	ADP
hassl-3192	24	13	local	local	ADJ
hassl-3192	24	14	and	and	CCONJ
hassl-3192	24	15	non	non	ADJ
hassl-3192	24	16	-	-	ADJ
hassl-3192	24	17	local	local	ADJ
hassl-3192	24	18	audit	audit	NOUN
hassl-3192	24	19	partners	partner	NOUN
hassl-3192	24	20	,	,	PUNCT
hassl-3192	24	21	where	where	SCONJ
hassl-3192	24	22	non	non	ADJ
hassl-3192	24	23	-	-	ADJ
hassl-3192	24	24	local	local	ADJ
hassl-3192	24	25	competence	competence	NOUN
hassl-3192	24	26	is	be	AUX
hassl-3192	24	27	related	relate	VERB
hassl-3192	24	28	to	to	ADP
hassl-3192	24	29	their	their	PRON
hassl-3192	24	30	audit	audit	NOUN
hassl-3192	24	31	ability	ability	NOUN
hassl-3192	24	32	which	which	PRON
hassl-3192	24	33	is	be	AUX
hassl-3192	24	34	better	well	ADJ
hassl-3192	24	35	than	than	ADP
hassl-3192	24	36	local	local	ADJ
hassl-3192	24	37	https://orcid.org/0000-0001-7621-6252	https://orcid.org/0000-0001-7621-6252	PROPN
hassl-3192	24	38	https://orcid.org/0000-0001-5003-1030	https://orcid.org/0000-0001-5003-1030	PROPN
hassl-3192	24	39	https://orcid.org/0000-0002-7945-7593	https://orcid.org/0000-0002-7945-7593	PROPN
hassl-3192	24	40	https://orcid.org/0000-0003-3620-9466	https://orcid.org/0000-0003-3620-9466	PROPN
hassl-3192	24	41	mailto:harymawan.iman@feb.unair.ac.id	mailto:harymawan.iman@feb.unair.ac.id	PROPN
hassl-3192	24	42	mailto:raden.roro.widya-2016@feb.unair.ac.id	mailto:raden.roro.widya-2016@feb.unair.ac.id	PROPN
hassl-3192	24	43	mailto:mnasih@febis.unair.ac.id	mailto:mnasih@febis.unair.ac.id	PROPN
hassl-3192	24	44	mailto:khairulkamarudin@uowdubai.ac.ae	mailto:khairulkamarudin@uowdubai.ac.ae	PROPN
hassl-3192	24	45	https://www.doi.org/10.18488/73.v10i4.3192	https://www.doi.org/10.18488/73.v10i4.3192	PROPN
hassl-3192	24	46	humanities	humanity	NOUN
hassl-3192	24	47	and	and	CCONJ
hassl-3192	24	48	social	social	ADJ
hassl-3192	24	49	sciences	science	NOUN
hassl-3192	24	50	letters	letter	NOUN
hassl-3192	24	51	,	,	PUNCT
hassl-3192	24	52	2022	2022	NUM
hassl-3192	24	53	,	,	PUNCT
hassl-3192	24	54	10(4	10(4	NUM
hassl-3192	24	55	):	):	PUNCT
hassl-3192	24	56	569	569	NUM
hassl-3192	24	57	-	-	SYM
hassl-3192	24	58	583	583	NUM
hassl-3192	24	59	570	570	NUM
hassl-3192	24	60	©	©	PROPN
hassl-3192	24	61	2022	2022	NUM
hassl-3192	24	62	conscientia	conscientia	PROPN
hassl-3192	24	63	beam	beam	PROPN
hassl-3192	24	64	.	.	PUNCT
hassl-3192	25	1	all	all	DET
hassl-3192	25	2	rights	right	NOUN
hassl-3192	25	3	reserved	reserve	VERB
hassl-3192	25	4	.	.	PUNCT
hassl-3192	26	1	competence	competence	NOUN
hassl-3192	26	2	.	.	PUNCT
hassl-3192	27	1	non	non	ADJ
hassl-3192	27	2	-	-	ADJ
hassl-3192	27	3	local	local	ADJ
hassl-3192	27	4	audit	audit	NOUN
hassl-3192	27	5	partners	partner	NOUN
hassl-3192	27	6	have	have	VERB
hassl-3192	27	7	more	more	ADJ
hassl-3192	27	8	experience	experience	NOUN
hassl-3192	27	9	along	along	ADP
hassl-3192	27	10	with	with	ADP
hassl-3192	27	11	the	the	DET
hassl-3192	27	12	number	number	NOUN
hassl-3192	27	13	of	of	ADP
hassl-3192	27	14	hours	hour	NOUN
hassl-3192	27	15	they	they	PRON
hassl-3192	27	16	fly	fly	VERB
hassl-3192	27	17	in	in	ADP
hassl-3192	27	18	carrying	carry	VERB
hassl-3192	27	19	out	out	ADP
hassl-3192	27	20	audit	audit	NOUN
hassl-3192	27	21	assignments	assignment	NOUN
hassl-3192	27	22	.	.	PUNCT
hassl-3192	28	1	meanwhile	meanwhile	ADV
hassl-3192	28	2	,	,	PUNCT
hassl-3192	28	3	the	the	DET
hassl-3192	28	4	competence	competence	NOUN
hassl-3192	28	5	of	of	ADP
hassl-3192	28	6	local	local	ADJ
hassl-3192	28	7	audit	audit	NOUN
hassl-3192	28	8	partners	partner	NOUN
hassl-3192	28	9	relates	relate	VERB
hassl-3192	28	10	to	to	ADP
hassl-3192	28	11	specific	specific	ADJ
hassl-3192	28	12	capabilities	capability	NOUN
hassl-3192	28	13	that	that	PRON
hassl-3192	28	14	are	be	AUX
hassl-3192	28	15	limited	limit	VERB
hassl-3192	28	16	to	to	ADP
hassl-3192	28	17	the	the	DET
hassl-3192	28	18	competence	competence	NOUN
hassl-3192	28	19	to	to	PART
hassl-3192	28	20	carry	carry	VERB
hassl-3192	28	21	out	out	ADP
hassl-3192	28	22	their	their	PRON
hassl-3192	28	23	audit	audit	NOUN
hassl-3192	28	24	process	process	NOUN
hassl-3192	28	25	in	in	ADP
hassl-3192	28	26	that	that	DET
hassl-3192	28	27	company	company	NOUN
hassl-3192	28	28	.	.	PUNCT
hassl-3192	29	1	therefore	therefore	ADV
hassl-3192	29	2	,	,	PUNCT
hassl-3192	29	3	audit	audit	NOUN
hassl-3192	29	4	quality	quality	NOUN
hassl-3192	29	5	is	be	AUX
hassl-3192	29	6	also	also	ADV
hassl-3192	29	7	influenced	influence	VERB
hassl-3192	29	8	by	by	ADP
hassl-3192	29	9	the	the	DET
hassl-3192	29	10	competence	competence	NOUN
hassl-3192	29	11	of	of	ADP
hassl-3192	29	12	audit	audit	NOUN
hassl-3192	29	13	partners	partner	NOUN
hassl-3192	29	14	from	from	ADP
hassl-3192	29	15	their	their	PRON
hassl-3192	29	16	assignment	assignment	NOUN
hassl-3192	29	17	area	area	NOUN
hassl-3192	29	18	(	(	PUNCT
hassl-3192	29	19	choi	choi	NOUN
hassl-3192	29	20	,	,	PUNCT
hassl-3192	29	21	kim	kim	PROPN
hassl-3192	29	22	,	,	PUNCT
hassl-3192	29	23	kim	kim	PROPN
hassl-3192	29	24	,	,	PUNCT
hassl-3192	29	25	&	&	CCONJ
hassl-3192	29	26	zang	zang	PROPN
hassl-3192	29	27	,	,	PUNCT
hassl-3192	29	28	2010	2010	NUM
hassl-3192	29	29	;	;	PUNCT
hassl-3192	29	30	francis	francis	PROPN
hassl-3192	29	31	&	&	CCONJ
hassl-3192	29	32	yu	yu	PROPN
hassl-3192	29	33	,	,	PUNCT
hassl-3192	29	34	2009	2009	NUM
hassl-3192	29	35	)	)	PUNCT
hassl-3192	29	36	.	.	PUNCT
hassl-3192	30	1	in	in	ADP
hassl-3192	30	2	addition	addition	NOUN
hassl-3192	30	3	,	,	PUNCT
hassl-3192	30	4	there	there	PRON
hassl-3192	30	5	are	be	VERB
hassl-3192	30	6	no	no	DET
hassl-3192	30	7	previous	previous	ADJ
hassl-3192	30	8	studies	study	NOUN
hassl-3192	30	9	that	that	PRON
hassl-3192	30	10	have	have	AUX
hassl-3192	30	11	really	really	ADV
hassl-3192	30	12	tested	test	VERB
hassl-3192	30	13	the	the	DET
hassl-3192	30	14	relationship	relationship	NOUN
hassl-3192	30	15	between	between	ADP
hassl-3192	30	16	local	local	ADJ
hassl-3192	30	17	and	and	CCONJ
hassl-3192	30	18	non	non	ADJ
hassl-3192	30	19	-	-	ADJ
hassl-3192	30	20	local	local	ADJ
hassl-3192	30	21	audit	audit	NOUN
hassl-3192	30	22	partners	partner	NOUN
hassl-3192	30	23	as	as	SCONJ
hassl-3192	30	24	represented	represent	VERB
hassl-3192	30	25	by	by	ADP
hassl-3192	30	26	geographical	geographical	ADJ
hassl-3192	30	27	proximity	proximity	NOUN
hassl-3192	30	28	between	between	ADP
hassl-3192	30	29	audit	audit	NOUN
hassl-3192	30	30	partners	partner	NOUN
hassl-3192	30	31	and	and	CCONJ
hassl-3192	30	32	clients	client	NOUN
hassl-3192	30	33	its	its	PRON
hassl-3192	30	34	effect	effect	NOUN
hassl-3192	30	35	on	on	ADP
hassl-3192	30	36	audit	audit	NOUN
hassl-3192	30	37	quality	quality	NOUN
hassl-3192	30	38	.	.	PUNCT
hassl-3192	31	1	thus	thus	ADV
hassl-3192	31	2	,	,	PUNCT
hassl-3192	31	3	this	this	PRON
hassl-3192	31	4	raises	raise	VERB
hassl-3192	31	5	a	a	DET
hassl-3192	31	6	research	research	NOUN
hassl-3192	31	7	debate	debate	NOUN
hassl-3192	31	8	that	that	PRON
hassl-3192	31	9	must	must	AUX
hassl-3192	31	10	be	be	AUX
hassl-3192	31	11	addressed	address	VERB
hassl-3192	31	12	,	,	PUNCT
hassl-3192	31	13	in	in	ADP
hassl-3192	31	14	light	light	NOUN
hassl-3192	31	15	of	of	ADP
hassl-3192	31	16	that	that	DET
hassl-3192	31	17	debate	debate	NOUN
hassl-3192	31	18	,	,	PUNCT
hassl-3192	31	19	we	we	PRON
hassl-3192	31	20	tried	try	VERB
hassl-3192	31	21	to	to	PART
hassl-3192	31	22	examine	examine	VERB
hassl-3192	31	23	the	the	DET
hassl-3192	31	24	relationship	relationship	NOUN
hassl-3192	31	25	between	between	ADP
hassl-3192	31	26	geographic	geographic	ADJ
hassl-3192	31	27	proximity	proximity	NOUN
hassl-3192	31	28	and	and	CCONJ
hassl-3192	31	29	audit	audit	NOUN
hassl-3192	31	30	quality	quality	NOUN
hassl-3192	31	31	taking	take	VERB
hassl-3192	31	32	into	into	ADP
hassl-3192	31	33	account	account	NOUN
hassl-3192	31	34	the	the	DET
hassl-3192	31	35	covid-19	covid-19	PROPN
hassl-3192	31	36	situation	situation	NOUN
hassl-3192	31	37	.	.	PUNCT
hassl-3192	32	1	to	to	PART
hassl-3192	32	2	elucidate	elucidate	VERB
hassl-3192	32	3	on	on	ADP
hassl-3192	32	4	the	the	DET
hassl-3192	32	5	reasons	reason	NOUN
hassl-3192	32	6	of	of	ADP
hassl-3192	32	7	geographic	geographic	ADJ
hassl-3192	32	8	decentralizing	decentralizing	NOUN
hassl-3192	32	9	which	which	PRON
hassl-3192	32	10	might	might	AUX
hassl-3192	32	11	affect	affect	VERB
hassl-3192	32	12	the	the	DET
hassl-3192	32	13	quality	quality	NOUN
hassl-3192	32	14	of	of	ADP
hassl-3192	32	15	audit	audit	NOUN
hassl-3192	32	16	,	,	PUNCT
hassl-3192	32	17	this	this	DET
hassl-3192	32	18	study	study	NOUN
hassl-3192	32	19	examined	examine	VERB
hassl-3192	32	20	three	three	NUM
hassl-3192	32	21	sorts	sort	NOUN
hassl-3192	32	22	of	of	ADP
hassl-3192	32	23	interactions	interaction	NOUN
hassl-3192	32	24	for	for	ADP
hassl-3192	32	25	auditor	auditor	NOUN
hassl-3192	32	26	that	that	PRON
hassl-3192	32	27	anticipate	anticipate	VERB
hassl-3192	32	28	to	to	PART
hassl-3192	32	29	be	be	AUX
hassl-3192	32	30	less	less	ADV
hassl-3192	32	31	expensive	expensive	ADJ
hassl-3192	32	32	as	as	ADP
hassl-3192	32	33	geographic	geographic	ADJ
hassl-3192	32	34	nearness	nearness	NOUN
hassl-3192	32	35	increments	increment	NOUN
hassl-3192	32	36	,	,	PUNCT
hassl-3192	32	37	namely	namely	ADV
hassl-3192	32	38	:	:	PUNCT
hassl-3192	32	39	surveilling	surveille	VERB
hassl-3192	32	40	,	,	PUNCT
hassl-3192	32	41	information	information	NOUN
hassl-3192	32	42	sharing	sharing	NOUN
hassl-3192	32	43	,	,	PUNCT
hassl-3192	32	44	and	and	CCONJ
hassl-3192	32	45	resource	resource	NOUN
hassl-3192	32	46	sharing	sharing	NOUN
hassl-3192	32	47	(	(	PUNCT
hassl-3192	32	48	dong	dong	PROPN
hassl-3192	32	49	,	,	PUNCT
hassl-3192	32	50	robinson	robinson	PROPN
hassl-3192	32	51	,	,	PUNCT
hassl-3192	32	52	&	&	CCONJ
hassl-3192	32	53	xu	xu	PROPN
hassl-3192	32	54	,	,	PUNCT
hassl-3192	32	55	2018	2018	NUM
hassl-3192	32	56	)	)	PUNCT
hassl-3192	32	57	.	.	PUNCT
hassl-3192	33	1	the	the	DET
hassl-3192	33	2	geographic	geographic	ADJ
hassl-3192	33	3	proximity	proximity	NOUN
hassl-3192	33	4	has	have	AUX
hassl-3192	33	5	faced	face	VERB
hassl-3192	33	6	challenges	challenge	NOUN
hassl-3192	33	7	with	with	ADP
hassl-3192	33	8	the	the	DET
hassl-3192	33	9	existence	existence	NOUN
hassl-3192	33	10	of	of	ADP
hassl-3192	33	11	covid-19	covid-19	PROPN
hassl-3192	33	12	pandemic	pandemic	NOUN
hassl-3192	33	13	since	since	SCONJ
hassl-3192	33	14	2019	2019	NUM
hassl-3192	33	15	(	(	PUNCT
hassl-3192	33	16	mickeler	mickeler	NOUN
hassl-3192	33	17	&	&	CCONJ
hassl-3192	33	18	cleveland	cleveland	PROPN
hassl-3192	33	19	,	,	PUNCT
hassl-3192	33	20	2020	2020	NUM
hassl-3192	33	21	)	)	PUNCT
hassl-3192	33	22	.	.	PUNCT
hassl-3192	34	1	in	in	ADP
hassl-3192	34	2	addition	addition	NOUN
hassl-3192	34	3	,	,	PUNCT
hassl-3192	34	4	the	the	DET
hassl-3192	34	5	governments	government	NOUN
hassl-3192	34	6	globally	globally	ADV
hassl-3192	34	7	restricted	restrict	VERB
hassl-3192	34	8	face	face	NOUN
hassl-3192	34	9	-	-	PUNCT
hassl-3192	34	10	to	to	ADP
hassl-3192	34	11	-	-	PUNCT
hassl-3192	34	12	face	face	NOUN
hassl-3192	34	13	interaction	interaction	NOUN
hassl-3192	34	14	and	and	CCONJ
hassl-3192	34	15	switched	switch	VERB
hassl-3192	34	16	over	over	ADP
hassl-3192	34	17	to	to	ADP
hassl-3192	34	18	work	work	NOUN
hassl-3192	34	19	from	from	ADP
hassl-3192	34	20	home	home	NOUN
hassl-3192	34	21	policy	policy	NOUN
hassl-3192	34	22	and	and	CCONJ
hassl-3192	34	23	imposed	impose	VERB
hassl-3192	34	24	travel	travel	NOUN
hassl-3192	34	25	limitations	limitation	NOUN
hassl-3192	34	26	.	.	PUNCT
hassl-3192	35	1	this	this	PRON
hassl-3192	35	2	made	make	VERB
hassl-3192	35	3	auditors	auditor	NOUN
hassl-3192	35	4	difficult	difficult	ADJ
hassl-3192	35	5	to	to	PART
hassl-3192	35	6	carry	carry	VERB
hassl-3192	35	7	out	out	ADP
hassl-3192	35	8	physical	physical	ADJ
hassl-3192	35	9	observations	observation	NOUN
hassl-3192	35	10	based	base	VERB
hassl-3192	35	11	on	on	ADP
hassl-3192	35	12	auditing	auditing	NOUN
hassl-3192	35	13	standards	standard	NOUN
hassl-3192	35	14	(	(	PUNCT
hassl-3192	35	15	indonesian	indonesian	PROPN
hassl-3192	35	16	institute	institute	PROPN
hassl-3192	35	17	of	of	ADP
hassl-3192	35	18	certified	certify	VERB
hassl-3192	35	19	public	public	ADJ
hassl-3192	35	20	accountants	accountant	NOUN
hassl-3192	35	21	,	,	PUNCT
hassl-3192	35	22	2020	2020	NUM
hassl-3192	35	23	)	)	PUNCT
hassl-3192	35	24	.	.	PUNCT
hassl-3192	36	1	indonesia	indonesia	PROPN
hassl-3192	36	2	,	,	PUNCT
hassl-3192	36	3	as	as	ADP
hassl-3192	36	4	the	the	DET
hassl-3192	36	5	largest	large	ADJ
hassl-3192	36	6	archipelago	archipelago	NOUN
hassl-3192	36	7	country	country	NOUN
hassl-3192	36	8	in	in	ADP
hassl-3192	36	9	the	the	DET
hassl-3192	36	10	world	world	NOUN
hassl-3192	36	11	,	,	PUNCT
hassl-3192	36	12	faced	face	VERB
hassl-3192	36	13	a	a	DET
hassl-3192	36	14	challenging	challenging	ADJ
hassl-3192	36	15	situation	situation	NOUN
hassl-3192	36	16	from	from	ADP
hassl-3192	36	17	geographic	geographic	ADJ
hassl-3192	36	18	proximity	proximity	NOUN
hassl-3192	36	19	,	,	PUNCT
hassl-3192	36	20	when	when	SCONJ
hassl-3192	36	21	the	the	DET
hassl-3192	36	22	storage	storage	NOUN
hassl-3192	36	23	location	location	NOUN
hassl-3192	36	24	of	of	ADP
hassl-3192	36	25	client	client	NOUN
hassl-3192	36	26	supplies	supply	NOUN
hassl-3192	36	27	belonged	belong	VERB
hassl-3192	36	28	to	to	ADP
hassl-3192	36	29	a	a	DET
hassl-3192	36	30	remote	remote	ADJ
hassl-3192	36	31	location	location	NOUN
hassl-3192	36	32	.	.	PUNCT
hassl-3192	37	1	with	with	ADP
hassl-3192	37	2	client	client	NOUN
hassl-3192	37	3	storage	storage	NOUN
hassl-3192	37	4	locations	location	NOUN
hassl-3192	37	5	that	that	PRON
hassl-3192	37	6	are	be	AUX
hassl-3192	37	7	not	not	PART
hassl-3192	37	8	easily	easily	ADV
hassl-3192	37	9	accessible	accessible	ADJ
hassl-3192	37	10	in	in	ADP
hassl-3192	37	11	the	the	DET
hassl-3192	37	12	near	near	ADV
hassl-3192	37	13	timely	timely	ADV
hassl-3192	37	14	,	,	PUNCT
hassl-3192	37	15	causing	cause	VERB
hassl-3192	37	16	rubber	rubber	NOUN
hassl-3192	37	17	hours	hour	NOUN
hassl-3192	37	18	in	in	ADP
hassl-3192	37	19	the	the	DET
hassl-3192	37	20	process	process	NOUN
hassl-3192	37	21	of	of	ADP
hassl-3192	37	22	delivering	deliver	VERB
hassl-3192	37	23	the	the	DET
hassl-3192	37	24	financial	financial	ADJ
hassl-3192	37	25	statements	statement	NOUN
hassl-3192	37	26	that	that	PRON
hassl-3192	37	27	have	have	AUX
hassl-3192	37	28	been	be	AUX
hassl-3192	37	29	audited	audit	VERB
hassl-3192	37	30	by	by	ADP
hassl-3192	37	31	audit	audit	NOUN
hassl-3192	37	32	partners	partner	NOUN
hassl-3192	37	33	(	(	PUNCT
hassl-3192	37	34	bronson	bronson	PROPN
hassl-3192	37	35	,	,	PUNCT
hassl-3192	37	36	hogan	hogan	PROPN
hassl-3192	37	37	,	,	PUNCT
hassl-3192	37	38	johnson	johnson	PROPN
hassl-3192	37	39	,	,	PUNCT
hassl-3192	37	40	&	&	CCONJ
hassl-3192	37	41	ramesh	ramesh	PROPN
hassl-3192	37	42	,	,	PUNCT
hassl-3192	37	43	2011	2011	NUM
hassl-3192	37	44	;	;	PUNCT
hassl-3192	37	45	krishnan	krishnan	PROPN
hassl-3192	37	46	&	&	CCONJ
hassl-3192	37	47	yang	yang	PROPN
hassl-3192	37	48	,	,	PUNCT
hassl-3192	37	49	2009	2009	NUM
hassl-3192	37	50	)	)	PUNCT
hassl-3192	37	51	.	.	PUNCT
hassl-3192	38	1	with	with	ADP
hassl-3192	38	2	the	the	DET
hassl-3192	38	3	covid-19	covid-19	PROPN
hassl-3192	38	4	pandemic	pandemic	NOUN
hassl-3192	38	5	,	,	PUNCT
hassl-3192	38	6	it	it	PRON
hassl-3192	38	7	sounds	sound	VERB
hassl-3192	38	8	that	that	SCONJ
hassl-3192	38	9	the	the	DET
hassl-3192	38	10	information	information	NOUN
hassl-3192	38	11	advantages	advantage	NOUN
hassl-3192	38	12	are	be	AUX
hassl-3192	38	13	having	have	VERB
hassl-3192	38	14	more	more	ADJ
hassl-3192	38	15	local	local	ADJ
hassl-3192	38	16	auditors	auditor	NOUN
hassl-3192	38	17	that	that	PRON
hassl-3192	38	18	are	be	AUX
hassl-3192	38	19	useful	useful	ADJ
hassl-3192	38	20	in	in	ADP
hassl-3192	38	21	reducing	reduce	VERB
hassl-3192	38	22	the	the	DET
hassl-3192	38	23	asymmetry	asymmetry	NOUN
hassl-3192	38	24	of	of	ADP
hassl-3192	38	25	information	information	NOUN
hassl-3192	38	26	between	between	ADP
hassl-3192	38	27	the	the	DET
hassl-3192	38	28	auditor	auditor	NOUN
hassl-3192	38	29	on	on	ADP
hassl-3192	38	30	the	the	DET
hassl-3192	38	31	local	local	ADJ
hassl-3192	38	32	situation	situation	NOUN
hassl-3192	38	33	and	and	CCONJ
hassl-3192	38	34	clients	client	NOUN
hassl-3192	38	35	.	.	PUNCT
hassl-3192	39	1	however	however	ADV
hassl-3192	39	2	,	,	PUNCT
hassl-3192	39	3	local	local	ADJ
hassl-3192	39	4	auditors	auditor	NOUN
hassl-3192	39	5	have	have	VERB
hassl-3192	39	6	easy	easy	ADJ
hassl-3192	39	7	access	access	NOUN
hassl-3192	39	8	to	to	ADP
hassl-3192	39	9	information	information	NOUN
hassl-3192	39	10	on	on	ADP
hassl-3192	39	11	the	the	DET
hassl-3192	39	12	benefits	benefit	NOUN
hassl-3192	39	13	derived	derive	VERB
hassl-3192	39	14	from	from	ADP
hassl-3192	39	15	geographical	geographical	ADJ
hassl-3192	39	16	proximity	proximity	NOUN
hassl-3192	39	17	and	and	CCONJ
hassl-3192	39	18	due	due	ADP
hassl-3192	39	19	to	to	ADP
hassl-3192	39	20	clientspecific	clientspecific	ADJ
hassl-3192	39	21	knowledge	knowledge	NOUN
hassl-3192	39	22	over	over	ADP
hassl-3192	39	23	non	non	ADJ
hassl-3192	39	24	-	-	ADJ
hassl-3192	39	25	local	local	ADJ
hassl-3192	39	26	auditors	auditor	NOUN
hassl-3192	39	27	(	(	PUNCT
hassl-3192	39	28	choi	choi	NOUN
hassl-3192	39	29	,	,	PUNCT
hassl-3192	39	30	kim	kim	PROPN
hassl-3192	39	31	,	,	PUNCT
hassl-3192	39	32	qiu	qiu	PROPN
hassl-3192	39	33	,	,	PUNCT
hassl-3192	39	34	&	&	CCONJ
hassl-3192	39	35	zang	zang	PROPN
hassl-3192	39	36	,	,	PUNCT
hassl-3192	39	37	2012	2012	NUM
hassl-3192	39	38	;	;	PUNCT
hassl-3192	39	39	jensen	jensen	PROPN
hassl-3192	39	40	,	,	PUNCT
hassl-3192	39	41	kim	kim	PROPN
hassl-3192	39	42	,	,	PUNCT
hassl-3192	39	43	&	&	CCONJ
hassl-3192	39	44	yi	yi	PROPN
hassl-3192	39	45	,	,	PUNCT
hassl-3192	39	46	2015	2015	NUM
hassl-3192	39	47	)	)	PUNCT
hassl-3192	39	48	.	.	PUNCT
hassl-3192	40	1	moreover	moreover	ADV
hassl-3192	40	2	,	,	PUNCT
hassl-3192	40	3	local	local	ADJ
hassl-3192	40	4	auditors	auditor	NOUN
hassl-3192	40	5	socialize	socialize	VERB
hassl-3192	40	6	constantly	constantly	ADV
hassl-3192	40	7	with	with	ADP
hassl-3192	40	8	clients	client	NOUN
hassl-3192	40	9	,	,	PUNCT
hassl-3192	40	10	and	and	CCONJ
hassl-3192	40	11	sometimes	sometimes	ADV
hassl-3192	40	12	the	the	DET
hassl-3192	40	13	news	news	NOUN
hassl-3192	40	14	from	from	ADP
hassl-3192	40	15	local	local	ADJ
hassl-3192	40	16	media	medium	NOUN
hassl-3192	40	17	is	be	AUX
hassl-3192	40	18	part	part	NOUN
hassl-3192	40	19	of	of	ADP
hassl-3192	40	20	client	client	NOUN
hassl-3192	40	21	-	-	PUNCT
hassl-3192	40	22	specific	specific	ADJ
hassl-3192	40	23	news	news	NOUN
hassl-3192	40	24	.	.	PUNCT
hassl-3192	41	1	it	it	PRON
hassl-3192	41	2	is	be	AUX
hassl-3192	41	3	meaningful	meaningful	ADJ
hassl-3192	41	4	in	in	ADP
hassl-3192	41	5	accelerating	accelerate	VERB
hassl-3192	41	6	their	their	PRON
hassl-3192	41	7	competence	competence	NOUN
hassl-3192	41	8	to	to	PART
hassl-3192	41	9	hold	hold	VERB
hassl-3192	41	10	the	the	DET
hassl-3192	41	11	clients	client	NOUN
hassl-3192	41	12	appropriately	appropriately	ADV
hassl-3192	41	13	(	(	PUNCT
hassl-3192	41	14	agarwal	agarwal	PROPN
hassl-3192	41	15	&	&	CCONJ
hassl-3192	41	16	hauswald	hauswald	NOUN
hassl-3192	41	17	,	,	PUNCT
hassl-3192	41	18	2010	2010	NUM
hassl-3192	41	19	;	;	PUNCT
hassl-3192	41	20	choi	choi	NOUN
hassl-3192	41	21	et	et	PROPN
hassl-3192	41	22	al	al	PROPN
hassl-3192	41	23	.	.	PROPN
hassl-3192	41	24	,	,	PUNCT
hassl-3192	41	25	2012	2012	NUM
hassl-3192	41	26	;	;	PUNCT
hassl-3192	41	27	kang	kang	PROPN
hassl-3192	41	28	&	&	CCONJ
hassl-3192	41	29	kim	kim	PROPN
hassl-3192	41	30	,	,	PUNCT
hassl-3192	41	31	2008	2008	NUM
hassl-3192	41	32	;	;	PUNCT
hassl-3192	41	33	nurhadi	nurhadi	NOUN
hassl-3192	41	34	,	,	PUNCT
hassl-3192	41	35	nur	nur	PROPN
hassl-3192	41	36	,	,	PUNCT
hassl-3192	41	37	abbas	abbas	PROPN
hassl-3192	41	38	,	,	PUNCT
hassl-3192	41	39	&	&	CCONJ
hassl-3192	41	40	andru	andru	PROPN
hassl-3192	41	41	,	,	PUNCT
hassl-3192	41	42	2022	2022	NUM
hassl-3192	41	43	;	;	PUNCT
hassl-3192	41	44	petersen	petersen	PROPN
hassl-3192	41	45	&	&	CCONJ
hassl-3192	41	46	rajan	rajan	PROPN
hassl-3192	41	47	,	,	PUNCT
hassl-3192	41	48	2002	2002	NUM
hassl-3192	41	49	)	)	PUNCT
hassl-3192	41	50	.	.	PUNCT
hassl-3192	42	1	many	many	ADJ
hassl-3192	42	2	scholars	scholar	NOUN
hassl-3192	42	3	argue	argue	VERB
hassl-3192	42	4	that	that	SCONJ
hassl-3192	42	5	the	the	DET
hassl-3192	42	6	workplaces	workplace	NOUN
hassl-3192	42	7	of	of	ADP
hassl-3192	42	8	bigger	big	ADJ
hassl-3192	42	9	audit	audit	NOUN
hassl-3192	42	10	companies	company	NOUN
hassl-3192	42	11	stipulate	stipulate	VERB
hassl-3192	42	12	more	more	ADJ
hassl-3192	42	13	audit	audit	NOUN
hassl-3192	42	14	quality	quality	NOUN
hassl-3192	42	15	than	than	ADP
hassl-3192	42	16	small	small	ADJ
hassl-3192	42	17	workplaces	workplace	NOUN
hassl-3192	42	18	(	(	PUNCT
hassl-3192	42	19	choi	choi	NOUN
hassl-3192	42	20	et	et	PROPN
hassl-3192	42	21	al	al	PROPN
hassl-3192	42	22	.	.	PROPN
hassl-3192	42	23	,	,	PUNCT
hassl-3192	42	24	2010	2010	NUM
hassl-3192	42	25	;	;	PUNCT
hassl-3192	42	26	francis	francis	PROPN
hassl-3192	42	27	&	&	CCONJ
hassl-3192	42	28	yu	yu	PROPN
hassl-3192	42	29	,	,	PUNCT
hassl-3192	42	30	2009	2009	NUM
hassl-3192	42	31	)	)	PUNCT
hassl-3192	42	32	.	.	PUNCT
hassl-3192	43	1	moreover	moreover	ADV
hassl-3192	43	2	,	,	PUNCT
hassl-3192	43	3	the	the	DET
hassl-3192	43	4	decentralization	decentralization	NOUN
hassl-3192	43	5	structure	structure	NOUN
hassl-3192	43	6	of	of	ADP
hassl-3192	43	7	larger	large	ADJ
hassl-3192	43	8	accountant	accountant	NOUN
hassl-3192	43	9	firm	firm	NOUN
hassl-3192	43	10	accelerates	accelerate	VERB
hassl-3192	43	11	the	the	DET
hassl-3192	43	12	nearness	nearness	NOUN
hassl-3192	43	13	of	of	ADP
hassl-3192	43	14	geography	geography	NOUN
hassl-3192	43	15	between	between	ADP
hassl-3192	43	16	auditors	auditor	NOUN
hassl-3192	43	17	and	and	CCONJ
hassl-3192	43	18	clients	client	NOUN
hassl-3192	43	19	(	(	PUNCT
hassl-3192	43	20	beck	beck	PROPN
hassl-3192	43	21	,	,	PUNCT
hassl-3192	43	22	gunn	gunn	PROPN
hassl-3192	43	23	,	,	PUNCT
hassl-3192	43	24	&	&	CCONJ
hassl-3192	43	25	hallman	hallman	PROPN
hassl-3192	43	26	,	,	PUNCT
hassl-3192	43	27	2019	2019	NUM
hassl-3192	43	28	)	)	PUNCT
hassl-3192	43	29	.	.	PUNCT
hassl-3192	44	1	geographic	geographic	ADJ
hassl-3192	44	2	proximity	proximity	NOUN
hassl-3192	44	3	means	mean	VERB
hassl-3192	44	4	the	the	DET
hassl-3192	44	5	association	association	NOUN
hassl-3192	44	6	within	within	ADP
hassl-3192	44	7	the	the	DET
hassl-3192	44	8	simplicity	simplicity	NOUN
hassl-3192	44	9	of	of	ADP
hassl-3192	44	10	obtaining	obtain	VERB
hassl-3192	44	11	and	and	CCONJ
hassl-3192	44	12	evaluating	evaluate	VERB
hassl-3192	44	13	delicate	delicate	ADJ
hassl-3192	44	14	information	information	NOUN
hassl-3192	44	15	.	.	PUNCT
hassl-3192	45	1	the	the	DET
hassl-3192	45	2	delicate	delicate	ADJ
hassl-3192	45	3	information	information	NOUN
hassl-3192	45	4	can	can	AUX
hassl-3192	45	5	not	not	PART
hassl-3192	45	6	be	be	AUX
hassl-3192	45	7	immediately	immediately	ADV
hassl-3192	45	8	inspected	inspect	VERB
hassl-3192	45	9	by	by	ADP
hassl-3192	45	10	somebody	somebody	PRON
hassl-3192	45	11	other	other	ADJ
hassl-3192	45	12	than	than	ADP
hassl-3192	45	13	the	the	DET
hassl-3192	45	14	agent	agent	NOUN
hassl-3192	45	15	who	who	PRON
hassl-3192	45	16	generates	generate	VERB
hassl-3192	45	17	that	that	DET
hassl-3192	45	18	information	information	NOUN
hassl-3192	45	19	(	(	PUNCT
hassl-3192	45	20	hong	hong	PROPN
hassl-3192	45	21	,	,	PUNCT
hassl-3192	45	22	kubik	kubik	PROPN
hassl-3192	45	23	,	,	PUNCT
hassl-3192	45	24	&	&	CCONJ
hassl-3192	45	25	stein	stein	PROPN
hassl-3192	45	26	,	,	PUNCT
hassl-3192	45	27	2004	2004	NUM
hassl-3192	45	28	)	)	PUNCT
hassl-3192	45	29	.	.	PUNCT
hassl-3192	46	1	the	the	DET
hassl-3192	46	2	larger	large	ADJ
hassl-3192	46	3	audit	audit	NOUN
hassl-3192	46	4	companies	company	NOUN
hassl-3192	46	5	attain	attain	VERB
hassl-3192	46	6	the	the	DET
hassl-3192	46	7	advantage	advantage	NOUN
hassl-3192	46	8	from	from	ADP
hassl-3192	46	9	escalating	escalate	VERB
hassl-3192	46	10	the	the	DET
hassl-3192	46	11	geographic	geographic	ADJ
hassl-3192	46	12	proximity	proximity	NOUN
hassl-3192	46	13	by	by	ADP
hassl-3192	46	14	decentralization	decentralization	NOUN
hassl-3192	46	15	structure	structure	NOUN
hassl-3192	46	16	to	to	PART
hassl-3192	46	17	get	get	VERB
hassl-3192	46	18	easier	easy	ADJ
hassl-3192	46	19	access	access	NOUN
hassl-3192	46	20	to	to	ADP
hassl-3192	46	21	audit	audit	NOUN
hassl-3192	46	22	evidence	evidence	NOUN
hassl-3192	46	23	.	.	PUNCT
hassl-3192	47	1	hence	hence	ADV
hassl-3192	47	2	,	,	PUNCT
hassl-3192	47	3	the	the	DET
hassl-3192	47	4	increasing	increase	VERB
hassl-3192	47	5	geographic	geographic	ADJ
hassl-3192	47	6	proximity	proximity	NOUN
hassl-3192	47	7	is	be	AUX
hassl-3192	47	8	directly	directly	ADV
hassl-3192	47	9	related	relate	VERB
hassl-3192	47	10	to	to	ADP
hassl-3192	47	11	higher	high	ADJ
hassl-3192	47	12	audit	audit	NOUN
hassl-3192	47	13	quality	quality	NOUN
hassl-3192	47	14	.	.	PUNCT
hassl-3192	48	1	it	it	PRON
hassl-3192	48	2	suggests	suggest	VERB
hassl-3192	48	3	that	that	SCONJ
hassl-3192	48	4	the	the	DET
hassl-3192	48	5	nearness	nearness	NOUN
hassl-3192	48	6	of	of	ADP
hassl-3192	48	7	geography	geography	NOUN
hassl-3192	48	8	for	for	ADP
hassl-3192	48	9	auditor	auditor	NOUN
hassl-3192	48	10	-	-	PUNCT
hassl-3192	48	11	client	client	NOUN
hassl-3192	48	12	shall	shall	AUX
hassl-3192	48	13	not	not	PART
hassl-3192	48	14	enhance	enhance	VERB
hassl-3192	48	15	the	the	DET
hassl-3192	48	16	efficiency	efficiency	NOUN
hassl-3192	48	17	of	of	ADP
hassl-3192	48	18	the	the	DET
hassl-3192	48	19	audit	audit	NOUN
hassl-3192	48	20	process	process	NOUN
hassl-3192	48	21	during	during	ADP
hassl-3192	48	22	the	the	DET
hassl-3192	48	23	covid-19	covid-19	PROPN
hassl-3192	48	24	pandemic	pandemic	NOUN
hassl-3192	48	25	because	because	SCONJ
hassl-3192	48	26	the	the	DET
hassl-3192	48	27	auditors	auditor	NOUN
hassl-3192	48	28	are	be	AUX
hassl-3192	48	29	restricted	restrict	VERB
hassl-3192	48	30	to	to	ADP
hassl-3192	48	31	holding	hold	VERB
hassl-3192	48	32	on	on	ADP
hassl-3192	48	33	site	site	NOUN
hassl-3192	48	34	auditing	auditing	NOUN
hassl-3192	48	35	processes	process	NOUN
hassl-3192	48	36	(	(	PUNCT
hassl-3192	48	37	jamie	jamie	PROPN
hassl-3192	48	38	,	,	PUNCT
hassl-3192	48	39	suzana	suzana	PROPN
hassl-3192	48	40	,	,	PUNCT
hassl-3192	48	41	joanne	joanne	PROPN
hassl-3192	48	42	,	,	PUNCT
hassl-3192	48	43	&	&	CCONJ
hassl-3192	48	44	clive	clive	PROPN
hassl-3192	48	45	,	,	PUNCT
hassl-3192	48	46	2020	2020	NUM
hassl-3192	48	47	;	;	PUNCT
hassl-3192	48	48	lee	lee	PROPN
hassl-3192	48	49	,	,	PUNCT
hassl-3192	48	50	chung	chung	PROPN
hassl-3192	48	51	,	,	PUNCT
hassl-3192	48	52	&	&	CCONJ
hassl-3192	48	53	morscheck	morscheck	PROPN
hassl-3192	48	54	,	,	PUNCT
hassl-3192	48	55	2020	2020	NUM
hassl-3192	48	56	)	)	PUNCT
hassl-3192	48	57	.	.	PUNCT
hassl-3192	49	1	therefore	therefore	ADV
hassl-3192	49	2	,	,	PUNCT
hassl-3192	49	3	it	it	PRON
hassl-3192	49	4	would	would	AUX
hassl-3192	49	5	be	be	AUX
hassl-3192	49	6	a	a	DET
hassl-3192	49	7	tradeoff	tradeoff	NOUN
hassl-3192	49	8	between	between	ADP
hassl-3192	49	9	timeliness	timeliness	NOUN
hassl-3192	49	10	and	and	CCONJ
hassl-3192	49	11	the	the	DET
hassl-3192	49	12	quality	quality	NOUN
hassl-3192	49	13	of	of	ADP
hassl-3192	49	14	reporting	reporting	NOUN
hassl-3192	49	15	.	.	PUNCT
hassl-3192	50	1	the	the	DET
hassl-3192	50	2	longer	long	ADJ
hassl-3192	50	3	audit	audit	NOUN
hassl-3192	50	4	reporting	reporting	NOUN
hassl-3192	50	5	delays	delay	NOUN
hassl-3192	50	6	are	be	AUX
hassl-3192	50	7	associated	associate	VERB
hassl-3192	50	8	with	with	ADP
hassl-3192	50	9	a	a	DET
hassl-3192	50	10	subordinate	subordinate	NOUN
hassl-3192	50	11	of	of	ADP
hassl-3192	50	12	quality	quality	NOUN
hassl-3192	50	13	financial	financial	ADJ
hassl-3192	50	14	statements	statement	NOUN
hassl-3192	50	15	(	(	PUNCT
hassl-3192	50	16	kinney	kinney	PROPN
hassl-3192	50	17	&	&	CCONJ
hassl-3192	50	18	mcdaniel	mcdaniel	PROPN
hassl-3192	50	19	,	,	PUNCT
hassl-3192	50	20	1993	1993	NUM
hassl-3192	50	21	;	;	PUNCT
hassl-3192	50	22	quick	quick	ADJ
hassl-3192	50	23	,	,	PUNCT
hassl-3192	50	24	2014	2014	NUM
hassl-3192	50	25	)	)	PUNCT
hassl-3192	50	26	.	.	PUNCT
hassl-3192	51	1	to	to	PART
hassl-3192	51	2	respond	respond	VERB
hassl-3192	51	3	to	to	ADP
hassl-3192	51	4	the	the	DET
hassl-3192	51	5	phenomenon	phenomenon	NOUN
hassl-3192	51	6	,	,	PUNCT
hassl-3192	51	7	the	the	DET
hassl-3192	51	8	indonesian	indonesian	ADJ
hassl-3192	51	9	government	government	NOUN
hassl-3192	51	10	,	,	PUNCT
hassl-3192	51	11	through	through	ADP
hassl-3192	51	12	(	(	PUNCT
hassl-3192	51	13	chartered	chartered	ADJ
hassl-3192	51	14	public	public	ADJ
hassl-3192	51	15	accountant	accountant	NOUN
hassl-3192	51	16	)	)	PUNCT
hassl-3192	51	17	cpa	cpa	PROPN
hassl-3192	51	18	indonesia	indonesia	PROPN
hassl-3192	51	19	,	,	PUNCT
hassl-3192	51	20	guides	guide	VERB
hassl-3192	51	21	accessing	access	VERB
hassl-3192	51	22	clients	client	NOUN
hassl-3192	51	23	'	'	PART
hassl-3192	51	24	information	information	NOUN
hassl-3192	51	25	during	during	ADP
hassl-3192	51	26	the	the	DET
hassl-3192	51	27	covid-19	covid-19	PROPN
hassl-3192	51	28	pandemic	pandemic	NOUN
hassl-3192	51	29	by	by	ADP
hassl-3192	51	30	hybrid	hybrid	ADJ
hassl-3192	51	31	audit	audit	NOUN
hassl-3192	51	32	procedure	procedure	NOUN
hassl-3192	51	33	.	.	PUNCT
hassl-3192	52	1	the	the	DET
hassl-3192	52	2	indonesian	indonesian	ADJ
hassl-3192	52	3	government	government	NOUN
hassl-3192	52	4	,	,	PUNCT
hassl-3192	52	5	through	through	ADP
hassl-3192	52	6	otoritas	otoritas	PROPN
hassl-3192	52	7	jasa	jasa	PROPN
hassl-3192	52	8	keuangan	keuangan	PROPN
hassl-3192	52	9	(	(	PUNCT
hassl-3192	52	10	ojk	ojk	NOUN
hassl-3192	52	11	)	)	PUNCT
hassl-3192	52	12	issued	issue	VERB
hassl-3192	52	13	a	a	DET
hassl-3192	52	14	press	press	NOUN
hassl-3192	52	15	release	release	NOUN
hassl-3192	52	16	in	in	ADP
hassl-3192	52	17	sp	sp	ADP
hassl-3192	52	18	(	(	PUNCT
hassl-3192	52	19	siaran	siaran	ADJ
hassl-3192	52	20	pers	per	NOUN
hassl-3192	52	21	)	)	PUNCT
hassl-3192	52	22	no	no	NOUN
hassl-3192	52	23	.	.	NOUN
hassl-3192	52	24	18	18	NUM
hassl-3192	52	25	ojk)/iii/2020	ojk)/iii/2020	NOUN
hassl-3192	52	26	to	to	PART
hassl-3192	52	27	extend	extend	VERB
hassl-3192	52	28	audited	audit	VERB
hassl-3192	52	29	financial	financial	ADJ
hassl-3192	52	30	reporting	reporting	NOUN
hassl-3192	52	31	during	during	ADP
hassl-3192	52	32	covid-19	covid-19	PROPN
hassl-3192	52	33	pandemic	pandemic	NOUN
hassl-3192	52	34	.	.	PUNCT
hassl-3192	53	1	contrary	contrary	ADJ
hassl-3192	53	2	to	to	ADP
hassl-3192	53	3	previous	previous	ADJ
hassl-3192	53	4	research	research	NOUN
hassl-3192	53	5	and	and	CCONJ
hassl-3192	53	6	current	current	ADJ
hassl-3192	53	7	conditions	condition	NOUN
hassl-3192	53	8	,	,	PUNCT
hassl-3192	53	9	the	the	DET
hassl-3192	53	10	aim	aim	NOUN
hassl-3192	53	11	of	of	ADP
hassl-3192	53	12	this	this	DET
hassl-3192	53	13	study	study	NOUN
hassl-3192	53	14	was	be	AUX
hassl-3192	53	15	to	to	PART
hassl-3192	53	16	examine	examine	VERB
hassl-3192	53	17	the	the	DET
hassl-3192	53	18	effect	effect	NOUN
hassl-3192	53	19	of	of	ADP
hassl-3192	53	20	geographic	geographic	ADJ
hassl-3192	53	21	proximity	proximity	NOUN
hassl-3192	53	22	and	and	CCONJ
hassl-3192	53	23	the	the	DET
hassl-3192	53	24	quality	quality	NOUN
hassl-3192	53	25	of	of	ADP
hassl-3192	53	26	audit	audit	NOUN
hassl-3192	53	27	during	during	ADP
hassl-3192	53	28	the	the	DET
hassl-3192	53	29	pandemic	pandemic	NOUN
hassl-3192	53	30	of	of	ADP
hassl-3192	53	31	covid-19	covid-19	PROPN
hassl-3192	53	32	in	in	ADP
hassl-3192	53	33	indonesia	indonesia	PROPN
hassl-3192	53	34	as	as	ADP
hassl-3192	53	35	a	a	DET
hassl-3192	53	36	moderating	moderate	VERB
hassl-3192	53	37	humanities	humanity	NOUN
hassl-3192	53	38	and	and	CCONJ
hassl-3192	53	39	social	social	ADJ
hassl-3192	53	40	sciences	science	NOUN
hassl-3192	53	41	letters	letter	NOUN
hassl-3192	53	42	,	,	PUNCT
hassl-3192	53	43	2022	2022	NUM
hassl-3192	53	44	,	,	PUNCT
hassl-3192	53	45	10(4	10(4	NUM
hassl-3192	53	46	):	):	PUNCT
hassl-3192	53	47	569	569	NUM
hassl-3192	53	48	-	-	SYM
hassl-3192	53	49	583	583	NUM
hassl-3192	53	50	571	571	NUM
hassl-3192	53	51	©	©	PROPN
hassl-3192	53	52	2022	2022	NUM
hassl-3192	53	53	conscientia	conscientia	PROPN
hassl-3192	53	54	beam	beam	PROPN
hassl-3192	53	55	.	.	PUNCT
hassl-3192	54	1	all	all	DET
hassl-3192	54	2	rights	right	NOUN
hassl-3192	54	3	reserved	reserve	VERB
hassl-3192	54	4	.	.	PUNCT
hassl-3192	55	1	variable	variable	NOUN
hassl-3192	55	2	to	to	PART
hassl-3192	55	3	compare	compare	VERB
hassl-3192	55	4	the	the	DET
hassl-3192	55	5	pandemic	pandemic	ADJ
hassl-3192	55	6	situation	situation	NOUN
hassl-3192	55	7	before	before	ADP
hassl-3192	55	8	and	and	CCONJ
hassl-3192	55	9	after	after	ADP
hassl-3192	55	10	covid-19	covid-19	PROPN
hassl-3192	55	11	.	.	PUNCT
hassl-3192	56	1	this	this	DET
hassl-3192	56	2	study	study	NOUN
hassl-3192	56	3	used	use	VERB
hassl-3192	56	4	indonesian	indonesian	ADJ
hassl-3192	56	5	listed	list	VERB
hassl-3192	56	6	companies	company	NOUN
hassl-3192	56	7	in	in	ADP
hassl-3192	56	8	2018	2018	NUM
hassl-3192	56	9	to	to	ADP
hassl-3192	56	10	2019	2019	NUM
hassl-3192	56	11	in	in	ADP
hassl-3192	56	12	the	the	DET
hassl-3192	56	13	indonesia	indonesia	PROPN
hassl-3192	56	14	stock	stock	PROPN
hassl-3192	56	15	exchange	exchange	PROPN
hassl-3192	56	16	as	as	ADP
hassl-3192	56	17	the	the	DET
hassl-3192	56	18	sample	sample	NOUN
hassl-3192	56	19	.	.	PUNCT
hassl-3192	57	1	the	the	DET
hassl-3192	57	2	years	year	NOUN
hassl-3192	57	3	2018	2018	NUM
hassl-3192	57	4	and	and	CCONJ
hassl-3192	57	5	2019	2019	NUM
hassl-3192	57	6	samples	sample	NOUN
hassl-3192	57	7	represented	represent	VERB
hassl-3192	57	8	the	the	DET
hassl-3192	57	9	year	year	NOUN
hassl-3192	57	10	of	of	ADP
hassl-3192	57	11	observation	observation	NOUN
hassl-3192	57	12	before	before	ADP
hassl-3192	57	13	the	the	DET
hassl-3192	57	14	pandemic	pandemic	ADJ
hassl-3192	57	15	and	and	CCONJ
hassl-3192	57	16	2020	2020	NUM
hassl-3192	57	17	during	during	ADP
hassl-3192	57	18	the	the	DET
hassl-3192	57	19	pandemic	pandemic	ADJ
hassl-3192	57	20	period	period	NOUN
hassl-3192	57	21	.	.	PUNCT
hassl-3192	58	1	the	the	DET
hassl-3192	58	2	audit	audit	NOUN
hassl-3192	58	3	activities	activity	NOUN
hassl-3192	58	4	were	be	AUX
hassl-3192	58	5	significantly	significantly	ADV
hassl-3192	58	6	affected	affect	VERB
hassl-3192	58	7	by	by	ADP
hassl-3192	58	8	the	the	DET
hassl-3192	58	9	crisis	crisis	NOUN
hassl-3192	58	10	conditions	condition	NOUN
hassl-3192	58	11	assumption	assumption	NOUN
hassl-3192	58	12	during	during	ADP
hassl-3192	58	13	covid-19	covid-19	PROPN
hassl-3192	58	14	pandemic	pandemic	NOUN
hassl-3192	58	15	.	.	PUNCT
hassl-3192	59	1	the	the	DET
hassl-3192	59	2	remaining	remain	VERB
hassl-3192	59	3	structure	structure	NOUN
hassl-3192	59	4	of	of	ADP
hassl-3192	59	5	this	this	DET
hassl-3192	59	6	paper	paper	NOUN
hassl-3192	59	7	is	be	AUX
hassl-3192	59	8	as	as	SCONJ
hassl-3192	59	9	follows	follow	VERB
hassl-3192	59	10	:	:	PUNCT
hassl-3192	59	11	part	part	NOUN
hassl-3192	59	12	2	2	NUM
hassl-3192	59	13	provides	provide	VERB
hassl-3192	59	14	a	a	DET
hassl-3192	59	15	review	review	NOUN
hassl-3192	59	16	of	of	ADP
hassl-3192	59	17	the	the	DET
hassl-3192	59	18	literature	literature	NOUN
hassl-3192	59	19	related	relate	VERB
hassl-3192	59	20	to	to	ADP
hassl-3192	59	21	the	the	DET
hassl-3192	59	22	topic	topic	NOUN
hassl-3192	59	23	of	of	ADP
hassl-3192	59	24	research	research	NOUN
hassl-3192	59	25	and	and	CCONJ
hassl-3192	59	26	hypothesis	hypothesis	NOUN
hassl-3192	59	27	development	development	NOUN
hassl-3192	59	28	.	.	PUNCT
hassl-3192	60	1	part	part	NOUN
hassl-3192	60	2	3	3	NUM
hassl-3192	60	3	presents	present	VERB
hassl-3192	60	4	sample	sample	NOUN
hassl-3192	60	5	data	datum	NOUN
hassl-3192	60	6	and	and	CCONJ
hassl-3192	60	7	research	research	NOUN
hassl-3192	60	8	models	model	NOUN
hassl-3192	60	9	.	.	PUNCT
hassl-3192	61	1	section	section	NOUN
hassl-3192	61	2	4	4	NUM
hassl-3192	61	3	reports	report	NOUN
hassl-3192	61	4	statistical	statistical	ADJ
hassl-3192	61	5	results	result	NOUN
hassl-3192	61	6	and	and	CCONJ
hassl-3192	61	7	discussions	discussion	NOUN
hassl-3192	61	8	,	,	PUNCT
hassl-3192	61	9	as	as	ADV
hassl-3192	61	10	well	well	ADV
hassl-3192	61	11	as	as	ADP
hassl-3192	61	12	some	some	DET
hassl-3192	61	13	additional	additional	ADJ
hassl-3192	61	14	analyses	analysis	NOUN
hassl-3192	61	15	that	that	PRON
hassl-3192	61	16	are	be	AUX
hassl-3192	61	17	useful	useful	ADJ
hassl-3192	61	18	for	for	ADP
hassl-3192	61	19	answering	answer	VERB
hassl-3192	61	20	research	research	NOUN
hassl-3192	61	21	hypotheses	hypothesis	NOUN
hassl-3192	61	22	.	.	PUNCT
hassl-3192	62	1	finally	finally	ADV
hassl-3192	62	2	,	,	PUNCT
hassl-3192	62	3	section	section	NOUN
hassl-3192	62	4	5	5	NUM
hassl-3192	62	5	concludes	conclude	VERB
hassl-3192	62	6	this	this	DET
hassl-3192	62	7	study	study	NOUN
hassl-3192	62	8	.	.	PUNCT
hassl-3192	63	1	2	2	X
hassl-3192	63	2	.	.	X
hassl-3192	63	3	literature	literature	NOUN
hassl-3192	63	4	review	review	PROPN
hassl-3192	63	5	and	and	CCONJ
hassl-3192	63	6	hypothesis	hypothesis	NOUN
hassl-3192	63	7	development	development	NOUN
hassl-3192	63	8	2.1	2.1	NUM
hassl-3192	63	9	.	.	PUNCT
hassl-3192	64	1	geographic	geographic	ADJ
hassl-3192	64	2	proximity	proximity	NOUN
hassl-3192	64	3	and	and	CCONJ
hassl-3192	64	4	audit	audit	NOUN
hassl-3192	64	5	quality	quality	NOUN
hassl-3192	64	6	decentralized	decentralize	VERB
hassl-3192	64	7	organizations	organization	NOUN
hassl-3192	64	8	define	define	VERB
hassl-3192	64	9	larger	large	ADJ
hassl-3192	64	10	public	public	ADJ
hassl-3192	64	11	accounting	accounting	NOUN
hassl-3192	64	12	companies	company	NOUN
hassl-3192	64	13	as	as	ADP
hassl-3192	64	14	having	have	VERB
hassl-3192	64	15	many	many	ADJ
hassl-3192	64	16	partners	partner	NOUN
hassl-3192	64	17	outside	outside	ADP
hassl-3192	64	18	the	the	DET
hassl-3192	64	19	main	main	ADJ
hassl-3192	64	20	office	office	NOUN
hassl-3192	64	21	playing	play	VERB
hassl-3192	64	22	an	an	DET
hassl-3192	64	23	essential	essential	ADJ
hassl-3192	64	24	role	role	NOUN
hassl-3192	64	25	in	in	ADP
hassl-3192	64	26	contracting	contracting	NOUN
hassl-3192	64	27	and	and	CCONJ
hassl-3192	64	28	managing	manage	VERB
hassl-3192	64	29	audit	audit	NOUN
hassl-3192	64	30	assignments	assignment	NOUN
hassl-3192	64	31	(	(	PUNCT
hassl-3192	64	32	reynolds	reynolds	PROPN
hassl-3192	64	33	&	&	CCONJ
hassl-3192	64	34	francis	francis	PROPN
hassl-3192	64	35	,	,	PUNCT
hassl-3192	64	36	2000	2000	NUM
hassl-3192	64	37	)	)	PUNCT
hassl-3192	64	38	.	.	PUNCT
hassl-3192	65	1	this	this	DET
hassl-3192	65	2	organizational	organizational	ADJ
hassl-3192	65	3	structure	structure	NOUN
hassl-3192	65	4	has	have	AUX
hassl-3192	65	5	evolved	evolve	VERB
hassl-3192	65	6	because	because	SCONJ
hassl-3192	65	7	of	of	ADP
hassl-3192	65	8	the	the	DET
hassl-3192	65	9	advantages	advantage	NOUN
hassl-3192	65	10	of	of	ADP
hassl-3192	65	11	client	client	NOUN
hassl-3192	65	12	-	-	PUNCT
hassl-3192	65	13	specific	specific	ADJ
hassl-3192	65	14	information	information	NOUN
hassl-3192	65	15	and	and	CCONJ
hassl-3192	65	16	the	the	DET
hassl-3192	65	17	requirements	requirement	NOUN
hassl-3192	65	18	for	for	ADP
hassl-3192	65	19	face	face	NOUN
hassl-3192	65	20	-	-	PUNCT
hassl-3192	65	21	to	to	ADP
hassl-3192	65	22	-	-	PUNCT
hassl-3192	65	23	face	face	NOUN
hassl-3192	65	24	client	client	NOUN
hassl-3192	65	25	connections	connection	NOUN
hassl-3192	65	26	,	,	PUNCT
hassl-3192	65	27	(	(	PUNCT
hassl-3192	65	28	malhotra	malhotra	PROPN
hassl-3192	65	29	&	&	CCONJ
hassl-3192	65	30	morris	morris	PROPN
hassl-3192	65	31	,	,	PUNCT
hassl-3192	65	32	2009	2009	NUM
hassl-3192	65	33	)	)	PUNCT
hassl-3192	65	34	.	.	PUNCT
hassl-3192	66	1	geographically	geographically	ADV
hassl-3192	66	2	dispersed	disperse	VERB
hassl-3192	66	3	structures	structure	NOUN
hassl-3192	66	4	are	be	AUX
hassl-3192	66	5	desirable	desirable	ADJ
hassl-3192	66	6	because	because	SCONJ
hassl-3192	66	7	they	they	PRON
hassl-3192	66	8	minimize	minimize	VERB
hassl-3192	66	9	and	and	CCONJ
hassl-3192	66	10	streamline	streamline	VERB
hassl-3192	66	11	the	the	DET
hassl-3192	66	12	cost	cost	NOUN
hassl-3192	66	13	of	of	ADP
hassl-3192	66	14	transportation	transportation	NOUN
hassl-3192	66	15	and	and	CCONJ
hassl-3192	66	16	the	the	DET
hassl-3192	66	17	asymmetry	asymmetry	NOUN
hassl-3192	66	18	of	of	ADP
hassl-3192	66	19	information	information	NOUN
hassl-3192	66	20	that	that	PRON
hassl-3192	66	21	impact	impact	VERB
hassl-3192	66	22	the	the	DET
hassl-3192	66	23	quality	quality	NOUN
hassl-3192	66	24	of	of	ADP
hassl-3192	66	25	audit	audit	NOUN
hassl-3192	66	26	by	by	ADP
hassl-3192	66	27	allowing	allow	VERB
hassl-3192	66	28	audit	audit	NOUN
hassl-3192	66	29	companies	company	NOUN
hassl-3192	66	30	to	to	PART
hassl-3192	66	31	have	have	VERB
hassl-3192	66	32	a	a	DET
hassl-3192	66	33	better	well	ADJ
hassl-3192	66	34	understanding	understanding	NOUN
hassl-3192	66	35	of	of	ADP
hassl-3192	66	36	the	the	DET
hassl-3192	66	37	clients	client	NOUN
hassl-3192	66	38	on	on	ADP
hassl-3192	66	39	local	local	ADJ
hassl-3192	66	40	place	place	NOUN
hassl-3192	66	41	and	and	CCONJ
hassl-3192	66	42	,	,	PUNCT
hassl-3192	66	43	as	as	ADP
hassl-3192	66	44	a	a	DET
hassl-3192	66	45	result	result	NOUN
hassl-3192	66	46	,	,	PUNCT
hassl-3192	66	47	the	the	DET
hassl-3192	66	48	customers	customer	NOUN
hassl-3192	66	49	have	have	VERB
hassl-3192	66	50	higher	high	ADJ
hassl-3192	66	51	confidence	confidence	NOUN
hassl-3192	66	52	in	in	ADP
hassl-3192	66	53	locally	locally	ADV
hassl-3192	66	54	based	base	VERB
hassl-3192	66	55	professional	professional	ADJ
hassl-3192	66	56	competencies	competency	NOUN
hassl-3192	66	57	(	(	PUNCT
hassl-3192	66	58	carcello	carcello	PROPN
hassl-3192	66	59	,	,	PUNCT
hassl-3192	66	60	hermanson	hermanson	PROPN
hassl-3192	66	61	,	,	PUNCT
hassl-3192	66	62	&	&	CCONJ
hassl-3192	66	63	mcgrath	mcgrath	PROPN
hassl-3192	66	64	,	,	PUNCT
hassl-3192	66	65	1992	1992	NUM
hassl-3192	66	66	;	;	PUNCT
hassl-3192	67	1	dong	dong	PROPN
hassl-3192	67	2	et	et	PROPN
hassl-3192	67	3	al	al	PROPN
hassl-3192	67	4	.	.	PROPN
hassl-3192	67	5	,	,	PUNCT
hassl-3192	67	6	2018	2018	NUM
hassl-3192	67	7	)	)	PUNCT
hassl-3192	67	8	.	.	PUNCT
hassl-3192	68	1	this	this	DET
hassl-3192	68	2	structure	structure	NOUN
hassl-3192	68	3	also	also	ADV
hassl-3192	68	4	helps	help	VERB
hassl-3192	68	5	auditor	auditor	NOUN
hassl-3192	68	6	-	-	PUNCT
hassl-3192	68	7	related	relate	VERB
hassl-3192	68	8	specifications	specification	NOUN
hassl-3192	68	9	by	by	ADP
hassl-3192	68	10	delegating	delegate	VERB
hassl-3192	68	11	decision	decision	NOUN
hassl-3192	68	12	-	-	PUNCT
hassl-3192	68	13	making	make	VERB
hassl-3192	68	14	authority	authority	NOUN
hassl-3192	68	15	to	to	ADP
hassl-3192	68	16	business	business	NOUN
hassl-3192	68	17	professionals	professional	NOUN
hassl-3192	68	18	with	with	ADP
hassl-3192	68	19	the	the	DET
hassl-3192	68	20	most	most	ADJ
hassl-3192	68	21	in	in	ADP
hassl-3192	68	22	-	-	PUNCT
hassl-3192	68	23	depth	depth	NOUN
hassl-3192	68	24	understanding	understanding	NOUN
hassl-3192	68	25	of	of	ADP
hassl-3192	68	26	customers	customer	NOUN
hassl-3192	68	27	and	and	CCONJ
hassl-3192	68	28	local	local	ADJ
hassl-3192	68	29	market	market	NOUN
hassl-3192	68	30	circumstances	circumstance	NOUN
hassl-3192	68	31	,	,	PUNCT
hassl-3192	68	32	increasing	increase	VERB
hassl-3192	68	33	the	the	DET
hassl-3192	68	34	chances	chance	NOUN
hassl-3192	68	35	that	that	SCONJ
hassl-3192	68	36	all	all	DET
hassl-3192	68	37	relevant	relevant	ADJ
hassl-3192	68	38	information	information	NOUN
hassl-3192	68	39	will	will	AUX
hassl-3192	68	40	be	be	AUX
hassl-3192	68	41	analyzed	analyze	VERB
hassl-3192	68	42	.	.	PUNCT
hassl-3192	69	1	in	in	ADP
hassl-3192	69	2	a	a	DET
hassl-3192	69	3	similar	similar	ADJ
hassl-3192	69	4	manner	manner	NOUN
hassl-3192	69	5	,	,	PUNCT
hassl-3192	69	6	it	it	PRON
hassl-3192	69	7	can	can	AUX
hassl-3192	69	8	be	be	AUX
hassl-3192	69	9	argued	argue	VERB
hassl-3192	69	10	that	that	SCONJ
hassl-3192	69	11	geographic	geographic	ADJ
hassl-3192	69	12	proximity	proximity	NOUN
hassl-3192	69	13	or	or	CCONJ
hassl-3192	69	14	auditor	auditor	NOUN
hassl-3192	69	15	locality	locality	NOUN
hassl-3192	69	16	is	be	AUX
hassl-3192	69	17	related	relate	VERB
hassl-3192	69	18	to	to	ADP
hassl-3192	69	19	the	the	DET
hassl-3192	69	20	quality	quality	NOUN
hassl-3192	69	21	of	of	ADP
hassl-3192	69	22	audit	audit	NOUN
hassl-3192	69	23	because	because	SCONJ
hassl-3192	69	24	informational	informational	ADJ
hassl-3192	69	25	benefits	benefit	NOUN
hassl-3192	69	26	gained	gain	VERB
hassl-3192	69	27	from	from	ADP
hassl-3192	69	28	proximity	proximity	NOUN
hassl-3192	69	29	aid	aid	NOUN
hassl-3192	69	30	auditors	auditor	NOUN
hassl-3192	69	31	in	in	ADP
hassl-3192	69	32	building	build	VERB
hassl-3192	69	33	knowledge	knowledge	NOUN
hassl-3192	69	34	about	about	ADP
hassl-3192	69	35	client	client	NOUN
hassl-3192	69	36	-	-	PUNCT
hassl-3192	69	37	specific	specific	ADJ
hassl-3192	69	38	features	feature	NOUN
hassl-3192	69	39	such	such	ADJ
hassl-3192	69	40	as	as	ADP
hassl-3192	69	41	client	client	NOUN
hassl-3192	69	42	incentives	incentive	NOUN
hassl-3192	69	43	,	,	PUNCT
hassl-3192	69	44	aptitude	aptitude	NOUN
hassl-3192	69	45	,	,	PUNCT
hassl-3192	69	46	and	and	CCONJ
hassl-3192	69	47	opportunities	opportunity	NOUN
hassl-3192	69	48	for	for	ADP
hassl-3192	69	49	opportunistic	opportunistic	ADJ
hassl-3192	69	50	profits	profit	NOUN
hassl-3192	69	51	management	management	NOUN
hassl-3192	69	52	as	as	ADV
hassl-3192	69	53	well	well	ADV
hassl-3192	69	54	as	as	ADP
hassl-3192	69	55	client	client	NOUN
hassl-3192	69	56	business	business	NOUN
hassl-3192	69	57	exposure	exposure	NOUN
hassl-3192	69	58	,	,	PUNCT
hassl-3192	69	59	which	which	PRON
hassl-3192	69	60	encompasses	encompass	VERB
hassl-3192	69	61	audit	audit	NOUN
hassl-3192	69	62	risks	risk	NOUN
hassl-3192	69	63	(	(	PUNCT
hassl-3192	69	64	dong	dong	NOUN
hassl-3192	69	65	et	et	PROPN
hassl-3192	69	66	al	al	PROPN
hassl-3192	69	67	.	.	PROPN
hassl-3192	69	68	,	,	PUNCT
hassl-3192	69	69	2018	2018	NUM
hassl-3192	69	70	)	)	PUNCT
hassl-3192	69	71	.	.	PUNCT
hassl-3192	70	1	successful	successful	ADJ
hassl-3192	70	2	planning	planning	NOUN
hassl-3192	70	3	processes	process	NOUN
hassl-3192	70	4	and	and	CCONJ
hassl-3192	70	5	identifying	identify	VERB
hassl-3192	70	6	relevant	relevant	ADJ
hassl-3192	70	7	audit	audit	NOUN
hassl-3192	70	8	risks	risk	NOUN
hassl-3192	70	9	to	to	ADP
hassl-3192	70	10	accuracy	accuracy	NOUN
hassl-3192	70	11	in	in	ADP
hassl-3192	70	12	evaluating	evaluate	VERB
hassl-3192	70	13	audit	audit	NOUN
hassl-3192	70	14	evidence	evidence	NOUN
hassl-3192	70	15	are	be	AUX
hassl-3192	70	16	important	important	ADJ
hassl-3192	70	17	aspects	aspect	NOUN
hassl-3192	70	18	for	for	ADP
hassl-3192	70	19	the	the	DET
hassl-3192	70	20	auditor	auditor	NOUN
hassl-3192	70	21	.	.	PUNCT
hassl-3192	71	1	this	this	PRON
hassl-3192	71	2	is	be	AUX
hassl-3192	71	3	due	due	ADJ
hassl-3192	71	4	to	to	ADP
hassl-3192	71	5	client	client	NOUN
hassl-3192	71	6	-	-	PUNCT
hassl-3192	71	7	specific	specific	ADJ
hassl-3192	71	8	knowledge	knowledge	NOUN
hassl-3192	71	9	such	such	ADJ
hassl-3192	71	10	as	as	ADP
hassl-3192	71	11	internal	internal	ADJ
hassl-3192	71	12	control	control	NOUN
hassl-3192	71	13	processes	process	NOUN
hassl-3192	71	14	and	and	CCONJ
hassl-3192	71	15	the	the	DET
hassl-3192	71	16	possibility	possibility	NOUN
hassl-3192	71	17	for	for	ADP
hassl-3192	71	18	inadequate	inadequate	ADJ
hassl-3192	71	19	reporting	reporting	NOUN
hassl-3192	71	20	(	(	PUNCT
hassl-3192	71	21	knechel	knechel	PROPN
hassl-3192	71	22	,	,	PUNCT
hassl-3192	71	23	naiker	naiker	NOUN
hassl-3192	71	24	,	,	PUNCT
hassl-3192	71	25	&	&	CCONJ
hassl-3192	71	26	pacheco	pacheco	PROPN
hassl-3192	71	27	,	,	PUNCT
hassl-3192	71	28	2007	2007	NUM
hassl-3192	71	29	)	)	PUNCT
hassl-3192	71	30	.	.	PUNCT
hassl-3192	72	1	the	the	DET
hassl-3192	72	2	survey	survey	NOUN
hassl-3192	72	3	research	research	NOUN
hassl-3192	72	4	from	from	ADP
hassl-3192	72	5	carcello	carcello	PROPN
hassl-3192	72	6	et	et	PROPN
hassl-3192	72	7	al	al	PROPN
hassl-3192	72	8	.	.	PROPN
hassl-3192	72	9	(	(	PUNCT
hassl-3192	72	10	1992	1992	NUM
hassl-3192	72	11	)	)	PUNCT
hassl-3192	72	12	and	and	CCONJ
hassl-3192	72	13	beck	beck	PROPN
hassl-3192	72	14	et	et	PROPN
hassl-3192	72	15	al	al	PROPN
hassl-3192	72	16	.	.	PROPN
hassl-3192	73	1	(	(	PUNCT
hassl-3192	73	2	2019	2019	NUM
hassl-3192	73	3	)	)	PUNCT
hassl-3192	73	4	supported	support	VERB
hassl-3192	73	5	this	this	DET
hassl-3192	73	6	theory	theory	NOUN
hassl-3192	73	7	,	,	PUNCT
hassl-3192	73	8	showing	show	VERB
hassl-3192	73	9	the	the	DET
hassl-3192	73	10	breadth	breadth	NOUN
hassl-3192	73	11	of	of	ADP
hassl-3192	73	12	knowledge	knowledge	NOUN
hassl-3192	73	13	possessed	possess	VERB
hassl-3192	73	14	by	by	ADP
hassl-3192	73	15	the	the	DET
hassl-3192	73	16	audit	audit	NOUN
hassl-3192	73	17	team	team	NOUN
hassl-3192	73	18	as	as	ADV
hassl-3192	73	19	well	well	ADV
hassl-3192	73	20	as	as	ADP
hassl-3192	73	21	the	the	DET
hassl-3192	73	22	presence	presence	NOUN
hassl-3192	73	23	of	of	ADP
hassl-3192	73	24	regular	regular	ADJ
hassl-3192	73	25	contact	contact	NOUN
hassl-3192	73	26	between	between	ADP
hassl-3192	73	27	auditors	auditor	NOUN
hassl-3192	73	28	and	and	CCONJ
hassl-3192	73	29	management	management	NOUN
hassl-3192	73	30	.	.	PUNCT
hassl-3192	74	1	the	the	DET
hassl-3192	74	2	survey	survey	NOUN
hassl-3192	74	3	’s	’s	PART
hassl-3192	74	4	evidence	evidence	NOUN
hassl-3192	74	5	reported	report	VERB
hassl-3192	74	6	by	by	ADP
hassl-3192	74	7	carcello	carcello	PROPN
hassl-3192	74	8	et	et	PROPN
hassl-3192	74	9	al	al	PROPN
hassl-3192	74	10	.	.	PROPN
hassl-3192	75	1	(	(	PUNCT
hassl-3192	75	2	1992	1992	NUM
hassl-3192	75	3	)	)	PUNCT
hassl-3192	75	4	is	be	AUX
hassl-3192	75	5	congruent	congruent	ADJ
hassl-3192	75	6	with	with	ADP
hassl-3192	75	7	this	this	DET
hassl-3192	75	8	argument	argument	NOUN
hassl-3192	75	9	and	and	CCONJ
hassl-3192	75	10	shows	show	VERB
hassl-3192	75	11	that	that	SCONJ
hassl-3192	75	12	the	the	DET
hassl-3192	75	13	breadth	breadth	NOUN
hassl-3192	75	14	of	of	ADP
hassl-3192	75	15	knowledge	knowledge	NOUN
hassl-3192	75	16	possessed	possess	VERB
hassl-3192	75	17	by	by	ADP
hassl-3192	75	18	the	the	DET
hassl-3192	75	19	audit	audit	NOUN
hassl-3192	75	20	team	team	NOUN
hassl-3192	75	21	,	,	PUNCT
hassl-3192	75	22	frequent	frequent	ADJ
hassl-3192	75	23	communication	communication	NOUN
hassl-3192	75	24	between	between	ADP
hassl-3192	75	25	auditors	auditor	NOUN
hassl-3192	75	26	and	and	CCONJ
hassl-3192	75	27	management	management	NOUN
hassl-3192	75	28	,	,	PUNCT
hassl-3192	75	29	as	as	ADV
hassl-3192	75	30	well	well	ADV
hassl-3192	75	31	as	as	ADP
hassl-3192	75	32	visits	visit	NOUN
hassl-3192	75	33	to	to	PART
hassl-3192	75	34	audit	audit	NOUN
hassl-3192	75	35	sites	site	NOUN
hassl-3192	75	36	by	by	ADP
hassl-3192	75	37	audit	audit	NOUN
hassl-3192	75	38	engagement	engagement	NOUN
hassl-3192	75	39	partners	partner	NOUN
hassl-3192	75	40	and	and	CCONJ
hassl-3192	75	41	senior	senior	ADJ
hassl-3192	75	42	managers	manager	NOUN
hassl-3192	75	43	are	be	AUX
hassl-3192	75	44	among	among	ADP
hassl-3192	75	45	the	the	DET
hassl-3192	75	46	top	top	ADJ
hassl-3192	75	47	ten	ten	NUM
hassl-3192	75	48	audit	audit	NOUN
hassl-3192	75	49	quality	quality	NOUN
hassl-3192	75	50	attributes	attribute	NOUN
hassl-3192	75	51	.	.	PUNCT
hassl-3192	76	1	based	base	VERB
hassl-3192	76	2	on	on	ADP
hassl-3192	76	3	the	the	DET
hassl-3192	76	4	preceding	preceding	NOUN
hassl-3192	76	5	,	,	PUNCT
hassl-3192	76	6	anticipating	anticipate	VERB
hassl-3192	76	7	the	the	DET
hassl-3192	76	8	geographical	geographical	ADJ
hassl-3192	76	9	proximity	proximity	NOUN
hassl-3192	76	10	of	of	ADP
hassl-3192	76	11	auditors	auditor	NOUN
hassl-3192	76	12	will	will	AUX
hassl-3192	76	13	assist	assist	VERB
hassl-3192	76	14	auditors	auditor	NOUN
hassl-3192	76	15	in	in	ADP
hassl-3192	76	16	improving	improve	VERB
hassl-3192	76	17	the	the	DET
hassl-3192	76	18	quality	quality	NOUN
hassl-3192	76	19	of	of	ADP
hassl-3192	76	20	audits	audits	NOUN
hassl-3192	76	21	.	.	PUNCT
hassl-3192	77	1	as	as	ADP
hassl-3192	77	2	a	a	DET
hassl-3192	77	3	result	result	NOUN
hassl-3192	77	4	,	,	PUNCT
hassl-3192	77	5	the	the	DET
hassl-3192	77	6	initial	initial	ADJ
hassl-3192	77	7	hypothesis	hypothesis	NOUN
hassl-3192	77	8	is	be	AUX
hassl-3192	77	9	suggested	suggest	VERB
hassl-3192	77	10	in	in	ADP
hassl-3192	77	11	the	the	DET
hassl-3192	77	12	following	follow	VERB
hassl-3192	77	13	statement	statement	NOUN
hassl-3192	77	14	:	:	PUNCT
hassl-3192	77	15	h1	h1	NOUN
hassl-3192	77	16	:	:	PUNCT
hassl-3192	77	17	geographic	geographic	ADJ
hassl-3192	77	18	proximity	proximity	NOUN
hassl-3192	77	19	has	have	VERB
hassl-3192	77	20	a	a	DET
hassl-3192	77	21	negative	negative	ADJ
hassl-3192	77	22	relationship	relationship	NOUN
hassl-3192	77	23	with	with	ADP
hassl-3192	77	24	the	the	DET
hassl-3192	77	25	quality	quality	NOUN
hassl-3192	77	26	of	of	ADP
hassl-3192	77	27	audit	audit	NOUN
hassl-3192	77	28	.	.	PUNCT
hassl-3192	78	1	2.2	2.2	NUM
hassl-3192	78	2	.	.	PUNCT
hassl-3192	78	3	geographic	geographic	ADJ
hassl-3192	78	4	proximity	proximity	NOUN
hassl-3192	78	5	and	and	CCONJ
hassl-3192	78	6	audit	audit	NOUN
hassl-3192	78	7	quality	quality	NOUN
hassl-3192	78	8	(	(	PUNCT
hassl-3192	78	9	pre	pre	X
hassl-3192	78	10	and	and	CCONJ
hassl-3192	78	11	post	post	VERB
hassl-3192	78	12	covid-19	covid-19	PROPN
hassl-3192	78	13	pandemic	pandemic	ADJ
hassl-3192	78	14	)	)	PUNCT
hassl-3192	78	15	previous	previous	ADJ
hassl-3192	78	16	research	research	NOUN
hassl-3192	78	17	has	have	AUX
hassl-3192	78	18	shown	show	VERB
hassl-3192	78	19	that	that	SCONJ
hassl-3192	78	20	market	market	NOUN
hassl-3192	78	21	participants	participant	NOUN
hassl-3192	78	22	tend	tend	VERB
hassl-3192	78	23	to	to	PART
hassl-3192	78	24	place	place	VERB
hassl-3192	78	25	a	a	DET
hassl-3192	78	26	high	high	ADJ
hassl-3192	78	27	value	value	NOUN
hassl-3192	78	28	on	on	ADP
hassl-3192	78	29	timely	timely	ADJ
hassl-3192	78	30	financial	financial	ADJ
hassl-3192	78	31	updates	update	NOUN
hassl-3192	78	32	.	.	PUNCT
hassl-3192	79	1	as	as	ADP
hassl-3192	79	2	a	a	DET
hassl-3192	79	3	result	result	NOUN
hassl-3192	79	4	,	,	PUNCT
hassl-3192	79	5	it	it	PRON
hassl-3192	79	6	may	may	AUX
hassl-3192	79	7	reach	reach	VERB
hassl-3192	79	8	a	a	DET
hassl-3192	79	9	degree	degree	NOUN
hassl-3192	79	10	when	when	SCONJ
hassl-3192	79	11	the	the	DET
hassl-3192	79	12	auditing	auditing	NOUN
hassl-3192	79	13	process	process	NOUN
hassl-3192	79	14	becomes	become	VERB
hassl-3192	79	15	a	a	DET
hassl-3192	79	16	hindrance	hindrance	NOUN
hassl-3192	79	17	due	due	ADP
hassl-3192	79	18	to	to	ADP
hassl-3192	79	19	the	the	DET
hassl-3192	79	20	audited	audit	VERB
hassl-3192	79	21	financial	financial	ADJ
hassl-3192	79	22	statements	statement	NOUN
hassl-3192	79	23	'	'	PART
hassl-3192	79	24	timeliness	timeliness	NOUN
hassl-3192	79	25	.	.	PUNCT
hassl-3192	80	1	the	the	DET
hassl-3192	80	2	organization	organization	NOUN
hassl-3192	80	3	may	may	AUX
hassl-3192	80	4	face	face	VERB
hassl-3192	80	5	undesirable	undesirable	ADJ
hassl-3192	80	6	consequences	consequence	NOUN
hassl-3192	80	7	such	such	ADJ
hassl-3192	80	8	as	as	ADP
hassl-3192	80	9	increasing	increase	VERB
hassl-3192	80	10	information	information	NOUN
hassl-3192	80	11	asymmetry	asymmetry	NOUN
hassl-3192	80	12	and	and	CCONJ
hassl-3192	80	13	,	,	PUNCT
hassl-3192	80	14	as	as	ADP
hassl-3192	80	15	a	a	DET
hassl-3192	80	16	result	result	NOUN
hassl-3192	80	17	the	the	DET
hassl-3192	80	18	reactions	reaction	NOUN
hassl-3192	80	19	of	of	ADP
hassl-3192	80	20	market	market	NOUN
hassl-3192	80	21	tend	tend	VERB
hassl-3192	80	22	to	to	PART
hassl-3192	80	23	be	be	AUX
hassl-3192	80	24	of	of	ADP
hassl-3192	80	25	negative	negative	ADJ
hassl-3192	80	26	value	value	NOUN
hassl-3192	80	27	(	(	PUNCT
hassl-3192	80	28	alford	alford	PROPN
hassl-3192	80	29	,	,	PUNCT
hassl-3192	80	30	jones	jones	PROPN
hassl-3192	80	31	,	,	PUNCT
hassl-3192	80	32	&	&	CCONJ
hassl-3192	80	33	zmijewski	zmijewski	PROPN
hassl-3192	80	34	,	,	PUNCT
hassl-3192	80	35	1994	1994	NUM
hassl-3192	80	36	;	;	PUNCT
hassl-3192	80	37	chambers	chambers	PROPN
hassl-3192	80	38	&	&	CCONJ
hassl-3192	80	39	penman	penman	PROPN
hassl-3192	80	40	,	,	PUNCT
hassl-3192	80	41	1984	1984	NUM
hassl-3192	80	42	)	)	PUNCT
hassl-3192	80	43	.	.	PUNCT
hassl-3192	81	1	the	the	DET
hassl-3192	81	2	covid-19	covid-19	PROPN
hassl-3192	81	3	epidemic	epidemic	NOUN
hassl-3192	81	4	stifled	stifle	VERB
hassl-3192	81	5	social	social	ADJ
hassl-3192	81	6	activities	activity	NOUN
hassl-3192	81	7	throughout	throughout	ADP
hassl-3192	81	8	the	the	DET
hassl-3192	81	9	world	world	NOUN
hassl-3192	81	10	.	.	PUNCT
hassl-3192	82	1	the	the	DET
hassl-3192	82	2	indonesian	indonesian	ADJ
hassl-3192	82	3	government	government	NOUN
hassl-3192	82	4	responded	respond	VERB
hassl-3192	82	5	to	to	ADP
hassl-3192	82	6	the	the	DET
hassl-3192	82	7	covid-19	covid-19	PROPN
hassl-3192	82	8	pandemic	pandemic	NOUN
hassl-3192	82	9	through	through	ADV
hassl-3192	82	10	(	(	PUNCT
hassl-3192	82	11	chartered	chartered	ADJ
hassl-3192	82	12	public	public	ADJ
hassl-3192	82	13	accountant	accountant	NOUN
hassl-3192	82	14	)	)	PUNCT
hassl-3192	82	15	cpa	cpa	PROPN
hassl-3192	82	16	indonesia	indonesia	PROPN
hassl-3192	82	17	,	,	PUNCT
hassl-3192	82	18	which	which	PRON
hassl-3192	82	19	provided	provide	VERB
hassl-3192	82	20	instructions	instruction	NOUN
hassl-3192	82	21	on	on	ADP
hassl-3192	82	22	accessing	access	VERB
hassl-3192	82	23	customers	customer	NOUN
hassl-3192	82	24	'	'	PART
hassl-3192	82	25	information	information	NOUN
hassl-3192	82	26	during	during	ADP
hassl-3192	82	27	the	the	DET
hassl-3192	82	28	covid-19	covid-19	PROPN
hassl-3192	82	29	pandemic	pandemic	NOUN
hassl-3192	82	30	using	use	VERB
hassl-3192	82	31	a	a	DET
hassl-3192	82	32	hybrid	hybrid	ADJ
hassl-3192	82	33	audit	audit	NOUN
hassl-3192	82	34	humanities	humanity	NOUN
hassl-3192	82	35	and	and	CCONJ
hassl-3192	82	36	social	social	ADJ
hassl-3192	82	37	sciences	science	NOUN
hassl-3192	82	38	letters	letter	NOUN
hassl-3192	82	39	,	,	PUNCT
hassl-3192	82	40	2022	2022	NUM
hassl-3192	82	41	,	,	PUNCT
hassl-3192	82	42	10(4	10(4	NUM
hassl-3192	82	43	):	):	PUNCT
hassl-3192	82	44	569	569	NUM
hassl-3192	82	45	-	-	SYM
hassl-3192	82	46	583	583	NUM
hassl-3192	82	47	572	572	NUM
hassl-3192	82	48	©	©	PROPN
hassl-3192	82	49	2022	2022	NUM
hassl-3192	82	50	conscientia	conscientia	PROPN
hassl-3192	82	51	beam	beam	PROPN
hassl-3192	82	52	.	.	PUNCT
hassl-3192	83	1	all	all	DET
hassl-3192	83	2	rights	right	NOUN
hassl-3192	83	3	reserved	reserve	VERB
hassl-3192	83	4	.	.	PUNCT
hassl-3192	84	1	procedure	procedure	NOUN
hassl-3192	84	2	.	.	PUNCT
hassl-3192	85	1	the	the	DET
hassl-3192	85	2	government	government	NOUN
hassl-3192	85	3	's	's	PART
hassl-3192	85	4	awareness	awareness	NOUN
hassl-3192	85	5	of	of	ADP
hassl-3192	85	6	audit	audit	NOUN
hassl-3192	85	7	timeliness	timeliness	NOUN
hassl-3192	85	8	and	and	CCONJ
hassl-3192	85	9	quality	quality	NOUN
hassl-3192	85	10	during	during	ADP
hassl-3192	85	11	the	the	DET
hassl-3192	85	12	covid-19	covid-19	PROPN
hassl-3192	85	13	epidemic	epidemic	NOUN
hassl-3192	85	14	improved	improve	VERB
hassl-3192	85	15	auditor	auditor	NOUN
hassl-3192	85	16	efficiency	efficiency	NOUN
hassl-3192	85	17	via	via	ADP
hassl-3192	85	18	the	the	DET
hassl-3192	85	19	technology	technology	NOUN
hassl-3192	85	20	accessibility	accessibility	NOUN
hassl-3192	85	21	,	,	PUNCT
hassl-3192	85	22	the	the	DET
hassl-3192	85	23	use	use	NOUN
hassl-3192	85	24	of	of	ADP
hassl-3192	85	25	standard	standard	ADJ
hassl-3192	85	26	audit	audit	NOUN
hassl-3192	85	27	tools	tool	NOUN
hassl-3192	85	28	,	,	PUNCT
hassl-3192	85	29	and	and	CCONJ
hassl-3192	85	30	the	the	DET
hassl-3192	85	31	general	general	ADJ
hassl-3192	85	32	practice	practice	NOUN
hassl-3192	85	33	of	of	ADP
hassl-3192	85	34	information	information	NOUN
hassl-3192	85	35	interchange	interchange	NOUN
hassl-3192	85	36	across	across	ADP
hassl-3192	85	37	audit	audit	NOUN
hassl-3192	85	38	companies	company	NOUN
hassl-3192	85	39	(	(	PUNCT
hassl-3192	85	40	yu	yu	PROPN
hassl-3192	85	41	,	,	PUNCT
hassl-3192	85	42	jin	jin	NOUN
hassl-3192	85	43	,	,	PUNCT
hassl-3192	85	44	&	&	CCONJ
hassl-3192	85	45	liang	liang	PROPN
hassl-3192	85	46	,	,	PUNCT
hassl-3192	85	47	2017	2017	NUM
hassl-3192	85	48	)	)	PUNCT
hassl-3192	85	49	.	.	PUNCT
hassl-3192	86	1	the	the	DET
hassl-3192	86	2	indonesian	indonesian	ADJ
hassl-3192	86	3	government	government	NOUN
hassl-3192	86	4	released	release	VERB
hassl-3192	86	5	a	a	DET
hassl-3192	86	6	press	press	NOUN
hassl-3192	86	7	release	release	NOUN
hassl-3192	86	8	in	in	ADP
hassl-3192	86	9	sp	sp	ADP
hassl-3192	86	10	(	(	PUNCT
hassl-3192	86	11	siaran	siaran	ADJ
hassl-3192	86	12	pers	per	NOUN
hassl-3192	86	13	)	)	PUNCT
hassl-3192	87	1	no	no	NOUN
hassl-3192	87	2	.	.	NOUN
hassl-3192	87	3	18	18	NUM
hassl-3192	87	4	ojk	ojk	NOUN
hassl-3192	87	5	(	(	PUNCT
hassl-3192	87	6	otoritas	otorita	NOUN
hassl-3192	87	7	jasa	jasa	PROPN
hassl-3192	87	8	keuangan)/iii/2020	keuangan)/iii/2020	PROPN
hassl-3192	87	9	to	to	PART
hassl-3192	87	10	expand	expand	VERB
hassl-3192	87	11	audited	audit	VERB
hassl-3192	87	12	financial	financial	ADJ
hassl-3192	87	13	reports	report	NOUN
hassl-3192	87	14	during	during	ADP
hassl-3192	87	15	the	the	DET
hassl-3192	87	16	covid-19	covid-19	PROPN
hassl-3192	87	17	epidemic	epidemic	NOUN
hassl-3192	87	18	.	.	PUNCT
hassl-3192	88	1	furthermore	furthermore	ADV
hassl-3192	88	2	,	,	PUNCT
hassl-3192	88	3	existing	exist	VERB
hassl-3192	88	4	research	research	NOUN
hassl-3192	88	5	shows	show	VERB
hassl-3192	88	6	that	that	SCONJ
hassl-3192	88	7	pandemic	pandemic	ADJ
hassl-3192	88	8	audit	audit	NOUN
hassl-3192	88	9	report	report	NOUN
hassl-3192	88	10	holdups	holdup	NOUN
hassl-3192	88	11	are	be	AUX
hassl-3192	88	12	connected	connect	VERB
hassl-3192	88	13	with	with	ADP
hassl-3192	88	14	worse	bad	ADJ
hassl-3192	88	15	financial	financial	ADJ
hassl-3192	88	16	reports	report	NOUN
hassl-3192	88	17	quality	quality	NOUN
hassl-3192	88	18	(	(	PUNCT
hassl-3192	88	19	dong	dong	NOUN
hassl-3192	88	20	et	et	PROPN
hassl-3192	88	21	al	al	PROPN
hassl-3192	88	22	.	.	PROPN
hassl-3192	88	23	,	,	PUNCT
hassl-3192	88	24	2018	2018	NUM
hassl-3192	88	25	)	)	PUNCT
hassl-3192	88	26	.	.	PUNCT
hassl-3192	89	1	this	this	DET
hassl-3192	89	2	study	study	NOUN
hassl-3192	89	3	aims	aim	VERB
hassl-3192	89	4	to	to	PART
hassl-3192	89	5	see	see	VERB
hassl-3192	89	6	if	if	SCONJ
hassl-3192	89	7	auditor	auditor	NOUN
hassl-3192	89	8	-	-	PUNCT
hassl-3192	89	9	client	client	NOUN
hassl-3192	89	10	geographic	geographic	ADJ
hassl-3192	89	11	nearness	nearness	NOUN
hassl-3192	89	12	is	be	AUX
hassl-3192	89	13	related	relate	VERB
hassl-3192	89	14	to	to	PART
hassl-3192	89	15	audit	audit	VERB
hassl-3192	89	16	quality	quality	NOUN
hassl-3192	89	17	before	before	ADP
hassl-3192	89	18	and	and	CCONJ
hassl-3192	89	19	after	after	ADP
hassl-3192	89	20	the	the	DET
hassl-3192	89	21	covid-19	covid-19	PROPN
hassl-3192	89	22	pandemic	pandemic	NOUN
hassl-3192	89	23	.	.	PUNCT
hassl-3192	90	1	as	as	ADP
hassl-3192	90	2	a	a	DET
hassl-3192	90	3	consequence	consequence	NOUN
hassl-3192	90	4	of	of	ADP
hassl-3192	90	5	the	the	DET
hassl-3192	90	6	covid-19	covid-19	PROPN
hassl-3192	90	7	pandemic	pandemic	NOUN
hassl-3192	90	8	,	,	PUNCT
hassl-3192	90	9	technology	technology	NOUN
hassl-3192	90	10	has	have	AUX
hassl-3192	90	11	become	become	VERB
hassl-3192	90	12	more	more	ADV
hassl-3192	90	13	accessible	accessible	ADJ
hassl-3192	90	14	,	,	PUNCT
hassl-3192	90	15	audit	audit	NOUN
hassl-3192	90	16	methods	method	NOUN
hassl-3192	90	17	have	have	AUX
hassl-3192	90	18	become	become	VERB
hassl-3192	90	19	more	more	ADV
hassl-3192	90	20	standardized	standardized	ADJ
hassl-3192	90	21	,	,	PUNCT
hassl-3192	90	22	information	information	NOUN
hassl-3192	90	23	exchange	exchange	NOUN
hassl-3192	90	24	across	across	ADP
hassl-3192	90	25	audit	audit	NOUN
hassl-3192	90	26	companies	company	NOUN
hassl-3192	90	27	has	have	AUX
hassl-3192	90	28	become	become	VERB
hassl-3192	90	29	more	more	ADV
hassl-3192	90	30	common	common	ADJ
hassl-3192	90	31	,	,	PUNCT
hassl-3192	90	32	and	and	CCONJ
hassl-3192	90	33	physical	physical	ADJ
hassl-3192	90	34	nearness	nearness	NOUN
hassl-3192	90	35	to	to	ADP
hassl-3192	90	36	customers	customer	NOUN
hassl-3192	90	37	may	may	AUX
hassl-3192	90	38	not	not	PART
hassl-3192	90	39	provide	provide	VERB
hassl-3192	90	40	any	any	DET
hassl-3192	90	41	distinct	distinct	ADJ
hassl-3192	90	42	advantages	advantage	NOUN
hassl-3192	90	43	(	(	PUNCT
hassl-3192	90	44	mickeler	mickeler	NOUN
hassl-3192	90	45	&	&	CCONJ
hassl-3192	90	46	cleveland	cleveland	PROPN
hassl-3192	90	47	,	,	PUNCT
hassl-3192	90	48	2020	2020	NUM
hassl-3192	90	49	)	)	PUNCT
hassl-3192	90	50	.	.	PUNCT
hassl-3192	91	1	recent	recent	ADJ
hassl-3192	91	2	studies	study	NOUN
hassl-3192	91	3	show	show	VERB
hassl-3192	91	4	that	that	SCONJ
hassl-3192	91	5	local	local	ADJ
hassl-3192	91	6	auditors	auditor	NOUN
hassl-3192	91	7	with	with	ADP
hassl-3192	91	8	geographic	geographic	ADJ
hassl-3192	91	9	proximity	proximity	NOUN
hassl-3192	91	10	between	between	ADP
hassl-3192	91	11	clients	client	NOUN
hassl-3192	91	12	and	and	CCONJ
hassl-3192	91	13	auditors	auditor	NOUN
hassl-3192	91	14	show	show	VERB
hassl-3192	91	15	an	an	DET
hassl-3192	91	16	improvement	improvement	NOUN
hassl-3192	91	17	in	in	ADP
hassl-3192	91	18	the	the	DET
hassl-3192	91	19	quality	quality	NOUN
hassl-3192	91	20	of	of	ADP
hassl-3192	91	21	clients	client	NOUN
hassl-3192	91	22	'	'	PART
hassl-3192	91	23	financial	financial	ADJ
hassl-3192	91	24	statements	statement	NOUN
hassl-3192	91	25	compared	compare	VERB
hassl-3192	91	26	to	to	ADP
hassl-3192	91	27	non	non	ADJ
hassl-3192	91	28	-	-	ADJ
hassl-3192	91	29	local	local	ADJ
hassl-3192	91	30	auditors	auditor	NOUN
hassl-3192	91	31	.	.	PUNCT
hassl-3192	92	1	this	this	PRON
hassl-3192	92	2	is	be	AUX
hassl-3192	92	3	due	due	ADJ
hassl-3192	92	4	to	to	ADP
hassl-3192	92	5	the	the	DET
hassl-3192	92	6	advantages	advantage	NOUN
hassl-3192	92	7	of	of	ADP
hassl-3192	92	8	local	local	ADJ
hassl-3192	92	9	knowledge	knowledge	NOUN
hassl-3192	92	10	over	over	ADP
hassl-3192	92	11	non	non	ADJ
hassl-3192	92	12	-	-	ADJ
hassl-3192	92	13	local	local	ADJ
hassl-3192	92	14	auditors	auditor	NOUN
hassl-3192	92	15	(	(	PUNCT
hassl-3192	92	16	choi	choi	NOUN
hassl-3192	92	17	et	et	PROPN
hassl-3192	92	18	al	al	PROPN
hassl-3192	92	19	.	.	PROPN
hassl-3192	92	20	,	,	PUNCT
hassl-3192	92	21	2012	2012	NUM
hassl-3192	92	22	;	;	PUNCT
hassl-3192	92	23	jensen	jensen	PROPN
hassl-3192	92	24	et	et	PROPN
hassl-3192	92	25	al	al	PROPN
hassl-3192	92	26	.	.	PROPN
hassl-3192	92	27	,	,	PUNCT
hassl-3192	92	28	2015	2015	NUM
hassl-3192	92	29	;	;	PUNCT
hassl-3192	92	30	lópez	lópez	PROPN
hassl-3192	92	31	&	&	CCONJ
hassl-3192	92	32	rich	rich	ADJ
hassl-3192	92	33	,	,	PUNCT
hassl-3192	92	34	2017	2017	NUM
hassl-3192	92	35	)	)	PUNCT
hassl-3192	92	36	.	.	PUNCT
hassl-3192	93	1	in	in	ADP
hassl-3192	93	2	many	many	ADJ
hassl-3192	93	3	cases	case	NOUN
hassl-3192	93	4	,	,	PUNCT
hassl-3192	93	5	local	local	ADJ
hassl-3192	93	6	auditors	auditor	NOUN
hassl-3192	93	7	’	’	PART
hassl-3192	93	8	depth	depth	NOUN
hassl-3192	93	9	knowledge	knowledge	NOUN
hassl-3192	93	10	is	be	AUX
hassl-3192	93	11	closely	closely	ADV
hassl-3192	93	12	related	relate	VERB
hassl-3192	93	13	to	to	ADP
hassl-3192	93	14	the	the	DET
hassl-3192	93	15	operations	operation	NOUN
hassl-3192	93	16	,	,	PUNCT
hassl-3192	93	17	motivations	motivation	NOUN
hassl-3192	93	18	,	,	PUNCT
hassl-3192	93	19	and	and	CCONJ
hassl-3192	93	20	risks	risk	NOUN
hassl-3192	93	21	of	of	ADP
hassl-3192	93	22	their	their	PRON
hassl-3192	93	23	customers	customer	NOUN
hassl-3192	93	24	,	,	PUNCT
hassl-3192	93	25	and	and	CCONJ
hassl-3192	93	26	they	they	PRON
hassl-3192	93	27	can	can	AUX
hassl-3192	93	28	do	do	VERB
hassl-3192	93	29	fieldwork	fieldwork	VERB
hassl-3192	93	30	more	more	ADV
hassl-3192	93	31	easily	easily	ADV
hassl-3192	93	32	(	(	PUNCT
hassl-3192	93	33	beck	beck	NOUN
hassl-3192	93	34	et	et	PROPN
hassl-3192	93	35	al	al	PROPN
hassl-3192	93	36	.	.	PROPN
hassl-3192	93	37	,	,	PUNCT
hassl-3192	93	38	2019	2019	NUM
hassl-3192	93	39	)	)	PUNCT
hassl-3192	93	40	.	.	PUNCT
hassl-3192	94	1	furthermore	furthermore	ADV
hassl-3192	94	2	,	,	PUNCT
hassl-3192	94	3	especially	especially	ADV
hassl-3192	94	4	during	during	ADP
hassl-3192	94	5	the	the	DET
hassl-3192	94	6	covid-19	covid-19	PROPN
hassl-3192	94	7	pandemic	pandemic	NOUN
hassl-3192	94	8	(	(	PUNCT
hassl-3192	94	9	lee	lee	PROPN
hassl-3192	94	10	et	et	PROPN
hassl-3192	94	11	al	al	PROPN
hassl-3192	94	12	.	.	PROPN
hassl-3192	94	13	,	,	PUNCT
hassl-3192	94	14	2020	2020	NUM
hassl-3192	94	15	)	)	PUNCT
hassl-3192	94	16	local	local	ADJ
hassl-3192	94	17	auditors	auditor	NOUN
hassl-3192	94	18	tend	tend	VERB
hassl-3192	94	19	to	to	PART
hassl-3192	94	20	focus	focus	VERB
hassl-3192	94	21	more	more	ADV
hassl-3192	94	22	on	on	ADP
hassl-3192	94	23	work	work	NOUN
hassl-3192	94	24	that	that	PRON
hassl-3192	94	25	fits	fit	VERB
hassl-3192	94	26	the	the	DET
hassl-3192	94	27	economic	economic	ADJ
hassl-3192	94	28	and	and	CCONJ
hassl-3192	94	29	regulatory	regulatory	ADJ
hassl-3192	94	30	context	context	NOUN
hassl-3192	94	31	(	(	PUNCT
hassl-3192	94	32	yu	yu	PROPN
hassl-3192	94	33	et	et	PROPN
hassl-3192	94	34	al	al	PROPN
hassl-3192	94	35	.	.	PROPN
hassl-3192	94	36	,	,	PUNCT
hassl-3192	94	37	2017	2017	NUM
hassl-3192	94	38	)	)	PUNCT
hassl-3192	94	39	.	.	PUNCT
hassl-3192	95	1	the	the	DET
hassl-3192	95	2	covid-19	covid-19	PROPN
hassl-3192	95	3	task	task	NOUN
hassl-3192	95	4	force	force	PROPN
hassl-3192	95	5	control	control	PROPN
hassl-3192	95	6	strategy	strategy	NOUN
hassl-3192	95	7	is	be	AUX
hassl-3192	95	8	based	base	VERB
hassl-3192	95	9	on	on	ADP
hassl-3192	95	10	indonesian	indonesian	ADJ
hassl-3192	95	11	government	government	NOUN
hassl-3192	95	12	policy	policy	NOUN
hassl-3192	95	13	82/2020	82/2020	NOUN
hassl-3192	95	14	,	,	PUNCT
hassl-3192	95	15	which	which	PRON
hassl-3192	95	16	aims	aim	VERB
hassl-3192	95	17	to	to	PART
hassl-3192	95	18	reduce	reduce	VERB
hassl-3192	95	19	the	the	DET
hassl-3192	95	20	spread	spread	NOUN
hassl-3192	95	21	of	of	ADP
hassl-3192	95	22	covid-19	covid-19	PROPN
hassl-3192	95	23	.	.	PUNCT
hassl-3192	96	1	the	the	DET
hassl-3192	96	2	covid-19	covid-19	PROPN
hassl-3192	96	3	task	task	NOUN
hassl-3192	96	4	force	force	NOUN
hassl-3192	96	5	is	be	AUX
hassl-3192	96	6	not	not	PART
hassl-3192	96	7	only	only	ADV
hassl-3192	96	8	located	locate	VERB
hassl-3192	96	9	in	in	ADP
hassl-3192	96	10	the	the	DET
hassl-3192	96	11	capital	capital	NOUN
hassl-3192	96	12	city	city	NOUN
hassl-3192	96	13	,	,	PUNCT
hassl-3192	96	14	but	but	CCONJ
hassl-3192	96	15	also	also	ADV
hassl-3192	96	16	in	in	ADP
hassl-3192	96	17	37	37	NUM
hassl-3192	96	18	other	other	ADJ
hassl-3192	96	19	locations	location	NOUN
hassl-3192	96	20	.	.	PUNCT
hassl-3192	97	1	as	as	ADP
hassl-3192	97	2	a	a	DET
hassl-3192	97	3	result	result	NOUN
hassl-3192	97	4	,	,	PUNCT
hassl-3192	97	5	each	each	DET
hassl-3192	97	6	region	region	NOUN
hassl-3192	97	7	has	have	VERB
hassl-3192	97	8	a	a	DET
hassl-3192	97	9	unique	unique	ADJ
hassl-3192	97	10	policy	policy	NOUN
hassl-3192	97	11	,	,	PUNCT
hassl-3192	97	12	such	such	ADJ
hassl-3192	97	13	as	as	ADP
hassl-3192	97	14	jakarta	jakarta	PROPN
hassl-3192	97	15	's	's	PART
hassl-3192	97	16	social	social	ADJ
hassl-3192	97	17	restriction	restriction	NOUN
hassl-3192	97	18	policy	policy	NOUN
hassl-3192	97	19	.	.	PUNCT
hassl-3192	98	1	the	the	DET
hassl-3192	98	2	"	"	PUNCT
hassl-3192	98	3	new	new	ADJ
hassl-3192	98	4	normal	normal	ADJ
hassl-3192	98	5	"	"	PUNCT
hassl-3192	98	6	concept	concept	NOUN
hassl-3192	98	7	represents	represent	VERB
hassl-3192	98	8	the	the	DET
hassl-3192	98	9	scenario	scenario	NOUN
hassl-3192	98	10	following	follow	VERB
hassl-3192	98	11	the	the	DET
hassl-3192	98	12	covid-19	covid-19	PROPN
hassl-3192	98	13	epidemic	epidemic	NOUN
hassl-3192	98	14	.	.	PUNCT
hassl-3192	99	1	after	after	ADP
hassl-3192	99	2	the	the	DET
hassl-3192	99	3	covid-19	covid-19	PROPN
hassl-3192	99	4	epidemic	epidemic	NOUN
hassl-3192	99	5	,	,	PUNCT
hassl-3192	99	6	geographic	geographic	ADJ
hassl-3192	99	7	closeness	closeness	NOUN
hassl-3192	99	8	will	will	AUX
hassl-3192	99	9	still	still	ADV
hassl-3192	99	10	be	be	AUX
hassl-3192	99	11	important	important	ADJ
hassl-3192	99	12	in	in	ADP
hassl-3192	99	13	the	the	DET
hassl-3192	99	14	auditing	auditing	NOUN
hassl-3192	99	15	process	process	NOUN
hassl-3192	99	16	(	(	PUNCT
hassl-3192	99	17	jamie	jamie	PROPN
hassl-3192	99	18	et	et	PROPN
hassl-3192	99	19	al	al	PROPN
hassl-3192	99	20	.	.	PROPN
hassl-3192	99	21	,	,	PUNCT
hassl-3192	99	22	2020	2020	NUM
hassl-3192	99	23	)	)	PUNCT
hassl-3192	99	24	.	.	PUNCT
hassl-3192	100	1	the	the	DET
hassl-3192	100	2	region	region	NOUN
hassl-3192	100	3	's	's	PART
hassl-3192	100	4	economic	economic	ADJ
hassl-3192	100	5	and	and	CCONJ
hassl-3192	100	6	regulatory	regulatory	ADJ
hassl-3192	100	7	climate	climate	NOUN
hassl-3192	100	8	are	be	AUX
hassl-3192	100	9	good	good	ADJ
hassl-3192	100	10	knowledge	knowledge	NOUN
hassl-3192	100	11	for	for	ADP
hassl-3192	100	12	local	local	ADJ
hassl-3192	100	13	auditors	auditor	NOUN
hassl-3192	100	14	as	as	ADV
hassl-3192	100	15	well	well	ADV
hassl-3192	100	16	as	as	ADP
hassl-3192	100	17	the	the	DET
hassl-3192	100	18	influence	influence	NOUN
hassl-3192	100	19	of	of	ADP
hassl-3192	100	20	the	the	DET
hassl-3192	100	21	customer	customer	NOUN
hassl-3192	100	22	's	's	PART
hassl-3192	100	23	environment	environment	NOUN
hassl-3192	100	24	(	(	PUNCT
hassl-3192	100	25	choi	choi	NOUN
hassl-3192	100	26	et	et	PROPN
hassl-3192	100	27	al	al	PROPN
hassl-3192	100	28	.	.	PROPN
hassl-3192	100	29	,	,	PUNCT
hassl-3192	100	30	2012	2012	NUM
hassl-3192	100	31	)	)	PUNCT
hassl-3192	100	32	.	.	PUNCT
hassl-3192	101	1	this	this	DET
hassl-3192	101	2	information	information	NOUN
hassl-3192	101	3	advantage	advantage	NOUN
hassl-3192	101	4	would	would	AUX
hassl-3192	101	5	suggest	suggest	VERB
hassl-3192	101	6	more	more	ADV
hassl-3192	101	7	efficient	efficient	ADJ
hassl-3192	101	8	audit	audit	NOUN
hassl-3192	101	9	planning	planning	NOUN
hassl-3192	101	10	and	and	CCONJ
hassl-3192	101	11	execution	execution	NOUN
hassl-3192	101	12	,	,	PUNCT
hassl-3192	101	13	which	which	PRON
hassl-3192	101	14	would	would	AUX
hassl-3192	101	15	result	result	VERB
hassl-3192	101	16	in	in	ADP
hassl-3192	101	17	increased	increase	VERB
hassl-3192	101	18	audit	audit	NOUN
hassl-3192	101	19	efficiency	efficiency	NOUN
hassl-3192	101	20	.	.	PUNCT
hassl-3192	102	1	the	the	DET
hassl-3192	102	2	efficiency	efficiency	NOUN
hassl-3192	102	3	of	of	ADP
hassl-3192	102	4	audit	audit	NOUN
hassl-3192	102	5	improvements	improvement	NOUN
hassl-3192	102	6	through	through	ADP
hassl-3192	102	7	auditor	auditor	NOUN
hassl-3192	102	8	-	-	PUNCT
hassl-3192	102	9	client	client	NOUN
hassl-3192	102	10	closeness	closeness	NOUN
hassl-3192	102	11	are	be	AUX
hassl-3192	102	12	expected	expect	VERB
hassl-3192	102	13	to	to	PART
hassl-3192	102	14	boost	boost	VERB
hassl-3192	102	15	audit	audit	NOUN
hassl-3192	102	16	quality	quality	NOUN
hassl-3192	102	17	.	.	PUNCT
hassl-3192	103	1	as	as	ADP
hassl-3192	103	2	a	a	DET
hassl-3192	103	3	result	result	NOUN
hassl-3192	103	4	,	,	PUNCT
hassl-3192	103	5	the	the	DET
hassl-3192	103	6	second	second	ADJ
hassl-3192	103	7	hypothesis	hypothesis	NOUN
hassl-3192	103	8	is	be	AUX
hassl-3192	103	9	suggested	suggest	VERB
hassl-3192	103	10	in	in	ADP
hassl-3192	103	11	the	the	DET
hassl-3192	103	12	following	follow	VERB
hassl-3192	103	13	statement	statement	NOUN
hassl-3192	103	14	:	:	PUNCT
hassl-3192	104	1	h2	h2	NOUN
hassl-3192	104	2	:	:	PUNCT
hassl-3192	104	3	geographic	geographic	ADJ
hassl-3192	104	4	proximity	proximity	NOUN
hassl-3192	104	5	has	have	VERB
hassl-3192	104	6	a	a	DET
hassl-3192	104	7	negative	negative	ADJ
hassl-3192	104	8	relationship	relationship	NOUN
hassl-3192	104	9	with	with	ADP
hassl-3192	104	10	the	the	DET
hassl-3192	104	11	quality	quality	NOUN
hassl-3192	104	12	of	of	ADP
hassl-3192	104	13	audit	audit	NOUN
hassl-3192	104	14	in	in	ADP
hassl-3192	104	15	post	post	NOUN
hassl-3192	104	16	covid19	covid19	NOUN
hassl-3192	104	17	pandemic	pandemic	ADJ
hassl-3192	104	18	.	.	PUNCT
hassl-3192	105	1	3	3	X
hassl-3192	105	2	.	.	X
hassl-3192	105	3	methods	method	NOUN
hassl-3192	105	4	multiple	multiple	ADJ
hassl-3192	105	5	linear	linear	ADJ
hassl-3192	105	6	regression	regression	NOUN
hassl-3192	105	7	method	method	NOUN
hassl-3192	105	8	was	be	AUX
hassl-3192	105	9	utilized	utilize	VERB
hassl-3192	105	10	in	in	ADP
hassl-3192	105	11	this	this	DET
hassl-3192	105	12	study	study	NOUN
hassl-3192	105	13	to	to	PART
hassl-3192	105	14	explore	explore	VERB
hassl-3192	105	15	the	the	DET
hassl-3192	105	16	link	link	NOUN
hassl-3192	105	17	between	between	ADP
hassl-3192	105	18	geographic	geographic	ADJ
hassl-3192	105	19	proximity	proximity	NOUN
hassl-3192	105	20	and	and	CCONJ
hassl-3192	105	21	audit	audit	NOUN
hassl-3192	105	22	quality	quality	NOUN
hassl-3192	105	23	before	before	ADV
hassl-3192	105	24	and	and	CCONJ
hassl-3192	105	25	after	after	ADP
hassl-3192	105	26	the	the	DET
hassl-3192	105	27	covid-19	covid-19	PROPN
hassl-3192	105	28	pandemic	pandemic	NOUN
hassl-3192	105	29	.	.	PUNCT
hassl-3192	106	1	this	this	DET
hassl-3192	106	2	study	study	NOUN
hassl-3192	106	3	applied	apply	VERB
hassl-3192	106	4	an	an	DET
hassl-3192	106	5	analytical	analytical	ADJ
hassl-3192	106	6	model	model	NOUN
hassl-3192	106	7	involving	involve	VERB
hassl-3192	106	8	control	control	NOUN
hassl-3192	106	9	variables	variable	NOUN
hassl-3192	106	10	,	,	PUNCT
hassl-3192	106	11	industry	industry	NOUN
hassl-3192	106	12	parameters	parameter	NOUN
hassl-3192	106	13	,	,	PUNCT
hassl-3192	106	14	and	and	CCONJ
hassl-3192	106	15	year	year	NOUN
hassl-3192	106	16	effects	effect	NOUN
hassl-3192	106	17	.	.	PUNCT
hassl-3192	107	1	the	the	DET
hassl-3192	107	2	companies	company	NOUN
hassl-3192	107	3	listed	list	VERB
hassl-3192	107	4	on	on	ADP
hassl-3192	107	5	the	the	DET
hassl-3192	107	6	indonesia	indonesia	PROPN
hassl-3192	107	7	stock	stock	PROPN
hassl-3192	107	8	exchange	exchange	PROPN
hassl-3192	107	9	were	be	AUX
hassl-3192	107	10	the	the	DET
hassl-3192	107	11	subjects	subject	NOUN
hassl-3192	107	12	sampled	sample	VERB
hassl-3192	107	13	for	for	ADP
hassl-3192	107	14	this	this	DET
hassl-3192	107	15	study	study	NOUN
hassl-3192	107	16	.	.	PUNCT
hassl-3192	108	1	the	the	DET
hassl-3192	108	2	years	year	NOUN
hassl-3192	108	3	2018	2018	NUM
hassl-3192	108	4	and	and	CCONJ
hassl-3192	108	5	2019	2019	NUM
hassl-3192	108	6	samples	sample	NOUN
hassl-3192	108	7	represented	represent	VERB
hassl-3192	108	8	the	the	DET
hassl-3192	108	9	years	year	NOUN
hassl-3192	108	10	of	of	ADP
hassl-3192	108	11	observation	observation	NOUN
hassl-3192	108	12	before	before	ADP
hassl-3192	108	13	the	the	DET
hassl-3192	108	14	pandemic	pandemic	ADJ
hassl-3192	108	15	and	and	CCONJ
hassl-3192	108	16	2020	2020	NUM
hassl-3192	108	17	during	during	ADP
hassl-3192	108	18	the	the	DET
hassl-3192	108	19	pandemic	pandemic	NOUN
hassl-3192	108	20	.	.	PUNCT
hassl-3192	109	1	the	the	DET
hassl-3192	109	2	audit	audit	NOUN
hassl-3192	109	3	activities	activity	NOUN
hassl-3192	109	4	were	be	AUX
hassl-3192	109	5	significantly	significantly	ADV
hassl-3192	109	6	affected	affect	VERB
hassl-3192	109	7	by	by	ADP
hassl-3192	109	8	the	the	DET
hassl-3192	109	9	crisis	crisis	NOUN
hassl-3192	109	10	conditions	condition	NOUN
hassl-3192	109	11	occurred	occur	VERB
hassl-3192	109	12	during	during	ADP
hassl-3192	109	13	the	the	DET
hassl-3192	109	14	pandemic	pandemic	NOUN
hassl-3192	109	15	.	.	PUNCT
hassl-3192	110	1	in	in	ADP
hassl-3192	110	2	this	this	DET
hassl-3192	110	3	study	study	NOUN
hassl-3192	110	4	,	,	PUNCT
hassl-3192	110	5	audit	audit	NOUN
hassl-3192	110	6	quality	quality	NOUN
hassl-3192	110	7	refers	refer	VERB
hassl-3192	110	8	to	to	ADP
hassl-3192	110	9	previous	previous	ADJ
hassl-3192	110	10	research	research	NOUN
hassl-3192	110	11	(	(	PUNCT
hassl-3192	110	12	bartov	bartov	PROPN
hassl-3192	110	13	,	,	PUNCT
hassl-3192	110	14	gul	gul	PROPN
hassl-3192	110	15	,	,	PUNCT
hassl-3192	110	16	&	&	CCONJ
hassl-3192	110	17	tsui	tsui	PROPN
hassl-3192	110	18	,	,	PUNCT
hassl-3192	110	19	2000	2000	NUM
hassl-3192	110	20	;	;	PUNCT
hassl-3192	110	21	choi	choi	NOUN
hassl-3192	110	22	et	et	PROPN
hassl-3192	110	23	al	al	PROPN
hassl-3192	110	24	.	.	PROPN
hassl-3192	110	25	,	,	PUNCT
hassl-3192	110	26	2012	2012	NUM
hassl-3192	110	27	;	;	PUNCT
hassl-3192	110	28	deangelo	deangelo	PROPN
hassl-3192	110	29	,	,	PUNCT
hassl-3192	110	30	1981	1981	NUM
hassl-3192	110	31	;	;	PUNCT
hassl-3192	110	32	healy	healy	PROPN
hassl-3192	110	33	,	,	PUNCT
hassl-3192	110	34	1985	1985	NUM
hassl-3192	110	35	;	;	PUNCT
hassl-3192	110	36	jones	jones	PROPN
hassl-3192	110	37	,	,	PUNCT
hassl-3192	110	38	1991	1991	NUM
hassl-3192	110	39	;	;	PUNCT
hassl-3192	110	40	kim	kim	PROPN
hassl-3192	110	41	,	,	PUNCT
hassl-3192	110	42	lee	lee	PROPN
hassl-3192	110	43	,	,	PUNCT
hassl-3192	110	44	&	&	CCONJ
hassl-3192	110	45	lee	lee	PROPN
hassl-3192	110	46	,	,	PUNCT
hassl-3192	110	47	2015	2015	NUM
hassl-3192	110	48	)	)	PUNCT
hassl-3192	110	49	and	and	CCONJ
hassl-3192	110	50	measured	measure	VERB
hassl-3192	110	51	it	it	PRON
hassl-3192	110	52	with	with	ADP
hassl-3192	110	53	following	follow	VERB
hassl-3192	110	54	equation	equation	NOUN
hassl-3192	110	55	1	1	NUM
hassl-3192	110	56	:	:	PUNCT
hassl-3192	110	57	measurement	measurement	NOUN
hassl-3192	110	58	of	of	ADP
hassl-3192	110	59	non	non	ADJ
hassl-3192	110	60	-	-	ADJ
hassl-3192	110	61	discretionary	discretionary	ADJ
hassl-3192	110	62	accruals	accrual	NOUN
hassl-3192	110	63	𝑁𝐷𝐴𝑖𝑡	𝑁𝐷𝐴𝑖𝑡	X
hassl-3192	111	1	=	=	PUNCT
hassl-3192	111	2	𝛼1	𝛼1	PROPN
hassl-3192	111	3	[	[	X
hassl-3192	111	4	1/𝑇𝐴𝑠𝑖𝑡	1/𝑇𝐴𝑠𝑖𝑡	NUM
hassl-3192	111	5	−	−	NOUN
hassl-3192	111	6	1	1	NUM
hassl-3192	111	7	]	]	PUNCT
hassl-3192	111	8	+	+	CCONJ
hassl-3192	111	9	𝛼2	𝛼2	ADJ
hassl-3192	111	10	[	[	X
hassl-3192	111	11	(	(	PUNCT
hassl-3192	111	12	𝛥𝑅𝐸𝑉𝑖𝑡	𝛥𝑅𝐸𝑉𝑖𝑡	PROPN
hassl-3192	111	13	)	)	PUNCT
hassl-3192	111	14	/	/	PUNCT
hassl-3192	112	1	𝑇𝐴𝑠𝑖𝑡	𝑇𝐴𝑠𝑖𝑡	PROPN
hassl-3192	112	2	−	−	NOUN
hassl-3192	113	1	1	1	NUM
hassl-3192	113	2	]	]	PUNCT
hassl-3192	113	3	+	+	CCONJ
hassl-3192	113	4	𝛼3	𝛼3	NOUN
hassl-3192	114	1	[	[	X
hassl-3192	114	2	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	X
hassl-3192	114	3	−	−	PROPN
hassl-3192	114	4	1	1	NUM
hassl-3192	114	5	]	]	PUNCT
hassl-3192	114	6	(	(	PUNCT
hassl-3192	114	7	1	1	NUM
hassl-3192	114	8	)	)	PUNCT
hassl-3192	114	9	table	table	NOUN
hassl-3192	114	10	1	1	NUM
hassl-3192	114	11	presents	present	NOUN
hassl-3192	114	12	information	information	NOUN
hassl-3192	114	13	about	about	ADP
hassl-3192	114	14	the	the	DET
hassl-3192	114	15	variables	variable	NOUN
hassl-3192	114	16	used	use	VERB
hassl-3192	114	17	from	from	ADP
hassl-3192	114	18	equation	equation	NOUN
hassl-3192	114	19	1	1	NUM
hassl-3192	114	20	,	,	PUNCT
hassl-3192	114	21	which	which	PRON
hassl-3192	114	22	are	be	AUX
hassl-3192	114	23	nda	nda	PROPN
hassl-3192	114	24	(	(	PUNCT
hassl-3192	114	25	non	non	X
hassl-3192	114	26	discretional	discretional	ADJ
hassl-3192	114	27	accruals	accrual	NOUN
hassl-3192	114	28	)	)	PUNCT
hassl-3192	114	29	,	,	PUNCT
hassl-3192	114	30	trev	trev	PROPN
hassl-3192	114	31	(	(	PUNCT
hassl-3192	114	32	total	total	ADJ
hassl-3192	114	33	revenue	revenue	NOUN
hassl-3192	114	34	)	)	PUNCT
hassl-3192	114	35	,	,	PUNCT
hassl-3192	114	36	and	and	CCONJ
hassl-3192	114	37	tas	tas	NOUN
hassl-3192	114	38	(	(	PUNCT
hassl-3192	114	39	total	total	ADJ
hassl-3192	114	40	assets	asset	NOUN
hassl-3192	114	41	)	)	PUNCT
hassl-3192	114	42	,	,	PUNCT
hassl-3192	114	43	as	as	SCONJ
hassl-3192	114	44	shown	show	VERB
hassl-3192	114	45	below	below	ADV
hassl-3192	114	46	.	.	PUNCT
hassl-3192	115	1	humanities	humanity	NOUN
hassl-3192	115	2	and	and	CCONJ
hassl-3192	115	3	social	social	ADJ
hassl-3192	115	4	sciences	science	NOUN
hassl-3192	115	5	letters	letter	NOUN
hassl-3192	115	6	,	,	PUNCT
hassl-3192	115	7	2022	2022	NUM
hassl-3192	115	8	,	,	PUNCT
hassl-3192	115	9	10(4	10(4	NUM
hassl-3192	115	10	):	):	PUNCT
hassl-3192	115	11	569	569	NUM
hassl-3192	115	12	-	-	SYM
hassl-3192	115	13	583	583	NUM
hassl-3192	115	14	573	573	NUM
hassl-3192	115	15	©	©	PROPN
hassl-3192	115	16	2022	2022	NUM
hassl-3192	115	17	conscientia	conscientia	PROPN
hassl-3192	115	18	beam	beam	PROPN
hassl-3192	115	19	.	.	PUNCT
hassl-3192	116	1	all	all	DET
hassl-3192	116	2	rights	right	NOUN
hassl-3192	116	3	reserved	reserve	VERB
hassl-3192	116	4	.	.	PUNCT
hassl-3192	117	1	table	table	NOUN
hassl-3192	117	2	1	1	NUM
hassl-3192	117	3	.	.	PUNCT
hassl-3192	118	1	variable	variable	ADJ
hassl-3192	118	2	definitions	definition	NOUN
hassl-3192	118	3	for	for	ADP
hassl-3192	118	4	non	non	ADJ
hassl-3192	118	5	-	-	ADJ
hassl-3192	118	6	discretionary	discretionary	ADJ
hassl-3192	118	7	accruals	accrual	NOUN
hassl-3192	118	8	.	.	PUNCT
hassl-3192	119	1	nda	nda	NOUN
hassl-3192	119	2	:	:	PUNCT
hassl-3192	119	3	non	non	ADJ
hassl-3192	119	4	-	-	ADJ
hassl-3192	119	5	discretionary	discretionary	ADJ
hassl-3192	119	6	accruals	accrual	NOUN
hassl-3192	119	7	from	from	ADP
hassl-3192	119	8	the	the	DET
hassl-3192	119	9	corporate	corporate	ADJ
hassl-3192	119	10	i	i	PRON
hassl-3192	119	11	in	in	ADP
hassl-3192	119	12	year	year	NOUN
hassl-3192	119	13	t	t	PROPN
hassl-3192	119	14	as	as	SCONJ
hassl-3192	119	15	measured	measure	VERB
hassl-3192	119	16	by	by	ADP
hassl-3192	119	17	lagged	lag	VERB
hassl-3192	119	18	total	total	ADJ
hassl-3192	119	19	assets	asset	NOUN
hassl-3192	119	20	δrevit	δrevit	ADV
hassl-3192	119	21	:	:	PUNCT
hassl-3192	120	1	total	total	ADJ
hassl-3192	120	2	revenues	revenue	NOUN
hassl-3192	120	3	of	of	ADP
hassl-3192	120	4	the	the	DET
hassl-3192	120	5	company	company	NOUN
hassl-3192	120	6	i	i	PRON
hassl-3192	120	7	in	in	ADP
hassl-3192	120	8	year	year	NOUN
hassl-3192	120	9	t	t	PROPN
hassl-3192	120	10	minus	minus	ADP
hassl-3192	120	11	the	the	DET
hassl-3192	120	12	total	total	ADJ
hassl-3192	120	13	revenue	revenue	NOUN
hassl-3192	120	14	for	for	ADP
hassl-3192	120	15	previous	previous	ADJ
hassl-3192	120	16	year	year	NOUN
hassl-3192	120	17	pipe	pipe	NOUN
hassl-3192	120	18	:	:	PUNCT
hassl-3192	120	19	the	the	DET
hassl-3192	120	20	gross	gross	ADJ
hassl-3192	120	21	property	property	NOUN
hassl-3192	120	22	,	,	PUNCT
hassl-3192	120	23	plant	plant	NOUN
hassl-3192	120	24	,	,	PUNCT
hassl-3192	120	25	and	and	CCONJ
hassl-3192	120	26	equipment	equipment	NOUN
hassl-3192	120	27	(	(	PUNCT
hassl-3192	120	28	ppe	ppe	PROPN
hassl-3192	120	29	)	)	PUNCT
hassl-3192	120	30	of	of	ADP
hassl-3192	120	31	company	company	NOUN
hassl-3192	120	32	for	for	ADP
hassl-3192	120	33	end	end	NOUN
hassl-3192	120	34	year	year	NOUN
hassl-3192	120	35	tasit-1	tasit-1	NUM
hassl-3192	120	36	:	:	PUNCT
hassl-3192	120	37	the	the	DET
hassl-3192	120	38	previous	previous	ADJ
hassl-3192	120	39	year	year	NOUN
hassl-3192	120	40	's	's	PART
hassl-3192	120	41	total	total	ADJ
hassl-3192	120	42	assets	asset	NOUN
hassl-3192	120	43	of	of	ADP
hassl-3192	120	44	the	the	DET
hassl-3192	120	45	firm	firm	ADJ
hassl-3192	120	46	α1	α1	PROPN
hassl-3192	120	47	,	,	PUNCT
hassl-3192	120	48	α2	α2	PROPN
hassl-3192	120	49	,	,	PUNCT
hassl-3192	120	50	dan	dan	PROPN
hassl-3192	120	51	α3	α3	PROPN
hassl-3192	120	52	:	:	PUNCT
hassl-3192	120	53	industry	industry	NOUN
hassl-3192	120	54	parameters	parameter	NOUN
hassl-3192	120	55	and	and	CCONJ
hassl-3192	120	56	specific	specific	ADJ
hassl-3192	120	57	year	year	NOUN
hassl-3192	120	58	to	to	PART
hassl-3192	120	59	measure	measure	VERB
hassl-3192	120	60	discretionary	discretionary	ADJ
hassl-3192	120	61	accruals	accrual	NOUN
hassl-3192	120	62	,	,	PUNCT
hassl-3192	120	63	we	we	PRON
hassl-3192	120	64	performed	perform	VERB
hassl-3192	120	65	equations	equation	NOUN
hassl-3192	120	66	2	2	NUM
hassl-3192	120	67	and	and	CCONJ
hassl-3192	120	68	3	3	NUM
hassl-3192	120	69	,	,	PUNCT
hassl-3192	120	70	where	where	SCONJ
hassl-3192	120	71	equation	equation	NOUN
hassl-3192	120	72	2	2	NUM
hassl-3192	120	73	consisted	consist	VERB
hassl-3192	120	74	of	of	ADP
hassl-3192	120	75	the	the	DET
hassl-3192	120	76	variables	variables	PROPN
hassl-3192	120	77	tac	tac	PROPN
hassl-3192	120	78	(	(	PUNCT
hassl-3192	120	79	total	total	ADJ
hassl-3192	120	80	accruals	accrual	NOUN
hassl-3192	120	81	)	)	PUNCT
hassl-3192	120	82	,	,	PUNCT
hassl-3192	120	83	tas	ta	NOUN
hassl-3192	120	84	(	(	PUNCT
hassl-3192	120	85	total	total	ADJ
hassl-3192	120	86	assets	asset	NOUN
hassl-3192	120	87	)	)	PUNCT
hassl-3192	120	88	,	,	PUNCT
hassl-3192	120	89	trev	trev	PROPN
hassl-3192	120	90	(	(	PUNCT
hassl-3192	120	91	total	total	ADJ
hassl-3192	120	92	revenue	revenue	NOUN
hassl-3192	120	93	)	)	PUNCT
hassl-3192	120	94	,	,	PUNCT
hassl-3192	120	95	and	and	CCONJ
hassl-3192	120	96	property	property	NOUN
hassl-3192	120	97	,	,	PUNCT
hassl-3192	120	98	plant	plant	NOUN
hassl-3192	120	99	,	,	PUNCT
hassl-3192	120	100	and	and	CCONJ
hassl-3192	120	101	equipment	equipment	NOUN
hassl-3192	120	102	(	(	PUNCT
hassl-3192	120	103	ppe	ppe	PROPN
hassl-3192	120	104	)	)	PUNCT
hassl-3192	120	105	(	(	PUNCT
hassl-3192	120	106	total	total	ADJ
hassl-3192	120	107	gross	gross	ADJ
hassl-3192	120	108	ppe	ppe	NOUN
hassl-3192	120	109	of	of	ADP
hassl-3192	120	110	a	a	DET
hassl-3192	120	111	company	company	NOUN
hassl-3192	120	112	)	)	PUNCT
hassl-3192	120	113	.	.	PUNCT
hassl-3192	121	1	equation	equation	NOUN
hassl-3192	121	2	3	3	NUM
hassl-3192	121	3	consisted	consist	VERB
hassl-3192	121	4	of	of	ADP
hassl-3192	121	5	the	the	DET
hassl-3192	121	6	variables	variable	NOUN
hassl-3192	121	7	tas	ta	NOUN
hassl-3192	122	1	(	(	PUNCT
hassl-3192	122	2	total	total	ADJ
hassl-3192	122	3	assets	asset	NOUN
hassl-3192	122	4	)	)	PUNCT
hassl-3192	122	5	,	,	PUNCT
hassl-3192	122	6	ca	can	AUX
hassl-3192	122	7	(	(	PUNCT
hassl-3192	122	8	current	current	ADJ
hassl-3192	122	9	assets	asset	NOUN
hassl-3192	122	10	)	)	PUNCT
hassl-3192	122	11	,	,	PUNCT
hassl-3192	122	12	cash	cash	NOUN
hassl-3192	122	13	,	,	PUNCT
hassl-3192	122	14	cl	cl	NOUN
hassl-3192	122	15	(	(	PUNCT
hassl-3192	122	16	current	current	ADJ
hassl-3192	122	17	liability	liability	NOUN
hassl-3192	122	18	)	)	PUNCT
hassl-3192	122	19	,	,	PUNCT
hassl-3192	122	20	dcl	dcl	PROPN
hassl-3192	122	21	(	(	PUNCT
hassl-3192	122	22	debt	debt	NOUN
hassl-3192	122	23	including	include	VERB
hassl-3192	122	24	current	current	ADJ
hassl-3192	122	25	liability	liability	NOUN
hassl-3192	122	26	)	)	PUNCT
hassl-3192	122	27	,	,	PUNCT
hassl-3192	122	28	and	and	CCONJ
hassl-3192	122	29	dae	dae	VERB
hassl-3192	122	30	(	(	PUNCT
hassl-3192	122	31	depreciation	depreciation	NOUN
hassl-3192	122	32	and	and	CCONJ
hassl-3192	122	33	amortization	amortization	NOUN
hassl-3192	122	34	expense	expense	NOUN
hassl-3192	122	35	)	)	PUNCT
hassl-3192	122	36	.	.	PUNCT
hassl-3192	123	1	furthermore	furthermore	ADV
hassl-3192	123	2	,	,	PUNCT
hassl-3192	123	3	we	we	PRON
hassl-3192	123	4	performed	perform	VERB
hassl-3192	123	5	equation	equation	NOUN
hassl-3192	123	6	4	4	NUM
hassl-3192	123	7	to	to	PART
hassl-3192	123	8	measure	measure	VERB
hassl-3192	123	9	audit	audit	NOUN
hassl-3192	123	10	quality	quality	NOUN
hassl-3192	123	11	consisting	consist	VERB
hassl-3192	123	12	of	of	ADP
hassl-3192	123	13	total	total	ADJ
hassl-3192	123	14	accruals	accrual	NOUN
hassl-3192	123	15	compared	compare	VERB
hassl-3192	123	16	with	with	ADP
hassl-3192	123	17	total	total	ADJ
hassl-3192	123	18	assets	asset	NOUN
hassl-3192	123	19	,	,	PUNCT
hassl-3192	123	20	as	as	SCONJ
hassl-3192	123	21	shown	show	VERB
hassl-3192	123	22	below	below	ADV
hassl-3192	123	23	.	.	PUNCT
hassl-3192	124	1	measurement	measurement	NOUN
hassl-3192	124	2	of	of	ADP
hassl-3192	124	3	discretionary	discretionary	ADJ
hassl-3192	124	4	accruals	accrual	NOUN
hassl-3192	124	5	was	be	AUX
hassl-3192	124	6	as	as	SCONJ
hassl-3192	124	7	follows	follow	VERB
hassl-3192	124	8	:	:	PUNCT
hassl-3192	124	9	(	(	PUNCT
hassl-3192	124	10	𝑇𝐴𝑐𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	𝑇𝐴𝑐𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	PRON
hassl-3192	124	11	−	−	ADP
hassl-3192	124	12	1	1	NUM
hassl-3192	124	13	)	)	PUNCT
hassl-3192	124	14	=	=	SYM
hassl-3192	124	15	𝛽1	𝛽1	NOUN
hassl-3192	124	16	(	(	PUNCT
hassl-3192	124	17	1/𝑇𝐴𝑠𝑖𝑡	1/𝑇𝐴𝑠𝑖𝑡	NUM
hassl-3192	124	18	−	−	NOUN
hassl-3192	124	19	1	1	NUM
hassl-3192	124	20	)	)	PUNCT
hassl-3192	124	21	+	+	NUM
hassl-3192	124	22	𝛽2	𝛽2	PROPN
hassl-3192	124	23	[	[	X
hassl-3192	124	24	(	(	PUNCT
hassl-3192	124	25	𝛥𝑇𝑅𝐸𝑉𝑖𝑡	𝛥𝑇𝑅𝐸𝑉𝑖𝑡	PROPN
hassl-3192	124	26	)	)	PUNCT
hassl-3192	124	27	/	/	PUNCT
hassl-3192	125	1	𝑇𝐴𝑠𝑖𝑡	𝑇𝐴𝑠𝑖𝑡	PROPN
hassl-3192	125	2	−	−	NOUN
hassl-3192	126	1	1	1	NUM
hassl-3192	126	2	]	]	PUNCT
hassl-3192	126	3	+	+	NUM
hassl-3192	126	4	𝛽3	𝛽3	NOUN
hassl-3192	126	5	(	(	PUNCT
hassl-3192	126	6	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	𝑃𝑃𝐸𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	NOUN
hassl-3192	126	7	−	−	PROPN
hassl-3192	126	8	1	1	NUM
hassl-3192	126	9	)	)	PUNCT
hassl-3192	126	10	+	+	CCONJ
hassl-3192	126	11	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
hassl-3192	126	12	…	…	PUNCT
hassl-3192	126	13	.	.	PUNCT
hassl-3192	126	14	……	……	NOUN
hassl-3192	126	15	……	……	NOUN
hassl-3192	126	16	……	……	NOUN
hassl-3192	126	17	.	.	PUNCT
hassl-3192	127	1	(	(	PUNCT
hassl-3192	127	2	2	2	X
hassl-3192	127	3	)	)	PUNCT
hassl-3192	127	4	𝑇𝐴𝑐𝑡	𝑇𝐴𝑐𝑡	ADV
hassl-3192	127	5	=	=	PRON
hassl-3192	127	6	(	(	PUNCT
hassl-3192	127	7	𝛥𝐶𝐴𝑡	𝛥𝐶𝐴𝑡	NOUN
hassl-3192	127	8	–	–	PUNCT
hassl-3192	127	9	𝛥𝐶𝑎𝑠ℎ𝑡¬	𝛥𝐶𝑎𝑠ℎ𝑡¬	NUM
hassl-3192	127	10	)	)	PUNCT
hassl-3192	127	11	–	–	PUNCT
hassl-3192	127	12	(	(	PUNCT
hassl-3192	127	13	𝛥𝐶𝐿𝑡	𝛥𝐶𝐿𝑡	VERB
hassl-3192	127	14	−	−	PROPN
hassl-3192	127	15	𝛥𝐷𝐶𝐿𝑡	𝛥𝐷𝐶𝐿𝑡	NOUN
hassl-3192	127	16	)	)	PUNCT
hassl-3192	127	17	–	–	PUNCT
hassl-3192	127	18	𝐷𝐴𝑃𝑡	𝐷𝐴𝑃𝑡	PROPN
hassl-3192	127	19	…	…	PUNCT
hassl-3192	127	20	…	…	PUNCT
hassl-3192	127	21	…	…	SYM
hassl-3192	127	22	……	……	X
hassl-3192	127	23	.	.	PUNCT
hassl-3192	128	1	…	…	PUNCT
hassl-3192	128	2	…	…	PUNCT
hassl-3192	128	3	…	…	PUNCT
hassl-3192	128	4	…	…	PUNCT
hassl-3192	128	5	…	…	PUNCT
hassl-3192	128	6	…	…	PUNCT
hassl-3192	128	7	…	…	PUNCT
hassl-3192	128	8	……	……	NOUN
hassl-3192	128	9	……	……	NOUN
hassl-3192	128	10	……	……	NOUN
hassl-3192	128	11	……	……	NOUN
hassl-3192	128	12	.	.	PUNCT
hassl-3192	129	1	(	(	PUNCT
hassl-3192	129	2	3	3	X
hassl-3192	129	3	)	)	PUNCT
hassl-3192	129	4	measurement	measurement	NOUN
hassl-3192	129	5	of	of	ADP
hassl-3192	129	6	audit	audit	NOUN
hassl-3192	129	7	quality	quality	NOUN
hassl-3192	129	8	was	be	AUX
hassl-3192	129	9	as	as	SCONJ
hassl-3192	129	10	follows	follow	VERB
hassl-3192	129	11	:	:	PUNCT
hassl-3192	129	12	𝐴𝑄_𝐽𝑂𝑁	𝐴𝑄_𝐽𝑂𝑁	PROPN
hassl-3192	129	13	=	=	SYM
hassl-3192	129	14	|𝑇𝐴𝑐𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	|𝑇𝐴𝑐𝑖𝑡/𝑇𝐴𝑠𝑖𝑡	PUNCT
hassl-3192	129	15	−	−	PROPN
hassl-3192	129	16	1|	1|	NUM
hassl-3192	129	17	∗	∗	NOUN
hassl-3192	129	18	(	(	PUNCT
hassl-3192	129	19	−1	−1	NOUN
hassl-3192	129	20	)	)	PUNCT
hassl-3192	129	21	…	…	PUNCT
hassl-3192	129	22	…	…	PUNCT
hassl-3192	129	23	…	…	PUNCT
hassl-3192	129	24	…	…	PUNCT
hassl-3192	129	25	…	…	PUNCT
hassl-3192	129	26	…	…	PUNCT
hassl-3192	129	27	…	…	PUNCT
hassl-3192	129	28	…	…	PUNCT
hassl-3192	129	29	…	…	PUNCT
hassl-3192	129	30	…	…	PUNCT
hassl-3192	129	31	…	…	PUNCT
hassl-3192	129	32	……	……	NOUN
hassl-3192	129	33	……	……	NOUN
hassl-3192	129	34	……	……	NOUN
hassl-3192	129	35	……	……	NOUN
hassl-3192	129	36	……	……	NOUN
hassl-3192	129	37	……	……	NOUN
hassl-3192	129	38	……	……	NOUN
hassl-3192	129	39	……	……	NOUN
hassl-3192	129	40	……	……	NOUN
hassl-3192	129	41	(	(	PUNCT
hassl-3192	129	42	4	4	X
hassl-3192	129	43	)	)	PUNCT
hassl-3192	129	44	the	the	DET
hassl-3192	129	45	definition	definition	NOUN
hassl-3192	129	46	and	and	CCONJ
hassl-3192	129	47	operational	operational	ADJ
hassl-3192	129	48	variables	variable	NOUN
hassl-3192	129	49	of	of	ADP
hassl-3192	129	50	equation	equation	NOUN
hassl-3192	129	51	2	2	NUM
hassl-3192	129	52	and	and	CCONJ
hassl-3192	129	53	3	3	NUM
hassl-3192	129	54	are	be	AUX
hassl-3192	129	55	presented	present	VERB
hassl-3192	129	56	and	and	CCONJ
hassl-3192	129	57	explained	explain	VERB
hassl-3192	129	58	in	in	ADP
hassl-3192	129	59	table	table	NOUN
hassl-3192	129	60	2	2	NUM
hassl-3192	129	61	and	and	CCONJ
hassl-3192	129	62	table	table	NOUN
hassl-3192	129	63	3	3	NUM
hassl-3192	129	64	as	as	SCONJ
hassl-3192	129	65	shown	show	VERB
hassl-3192	129	66	below	below	ADP
hassl-3192	129	67	.	.	PUNCT
hassl-3192	130	1	table	table	NOUN
hassl-3192	130	2	2	2	NUM
hassl-3192	130	3	.	.	PUNCT
hassl-3192	131	1	variable	variable	ADJ
hassl-3192	131	2	definitions	definition	NOUN
hassl-3192	131	3	for	for	ADP
hassl-3192	131	4	discretionary	discretionary	ADJ
hassl-3192	131	5	accruals	accrual	NOUN
hassl-3192	131	6	.	.	PUNCT
hassl-3192	132	1	tacit	tacit	ADJ
hassl-3192	132	2	total	total	ADJ
hassl-3192	132	3	accruals	accrual	NOUN
hassl-3192	132	4	in	in	ADP
hassl-3192	132	5	year	year	NOUN
hassl-3192	132	6	t	t	PROPN
hassl-3192	132	7	with	with	ADP
hassl-3192	132	8	accruals	accrual	NOUN
hassl-3192	132	9	value	value	NOUN
hassl-3192	132	10	composition	composition	NOUN
hassl-3192	132	11	β1	β1	NOUN
hassl-3192	132	12	,	,	PUNCT
hassl-3192	132	13	β2	β2	PROPN
hassl-3192	132	14	,	,	PUNCT
hassl-3192	132	15	dan	dan	PROPN
hassl-3192	132	16	β3	β3	PROPN
hassl-3192	132	17	estimation	estimation	NOUN
hassl-3192	132	18	of	of	ADP
hassl-3192	132	19	ordinary	ordinary	ADJ
hassl-3192	132	20	least	least	ADJ
hassl-3192	132	21	squares	square	NOUN
hassl-3192	132	22	(	(	PUNCT
hassl-3192	132	23	ols	ol	NOUN
hassl-3192	132	24	)	)	PUNCT
hassl-3192	132	25	of	of	ADP
hassl-3192	132	26	1	1	NUM
hassl-3192	132	27	,	,	PUNCT
hassl-3192	132	28	2	2	NUM
hassl-3192	132	29	,	,	PUNCT
hassl-3192	132	30	and	and	CCONJ
hassl-3192	132	31	3	3	NUM
hassl-3192	132	32	,	,	PUNCT
hassl-3192	132	33	respectively	respectively	ADV
hassl-3192	132	34	εit	εit	VERB
hassl-3192	132	35	residual	residual	ADJ
hassl-3192	132	36	term	term	NOUN
hassl-3192	132	37	δcat	δcat	NOUN
hassl-3192	132	38	the	the	DET
hassl-3192	132	39	fluctuation	fluctuation	NOUN
hassl-3192	132	40	of	of	ADP
hassl-3192	132	41	current	current	ADJ
hassl-3192	132	42	asset	asset	NOUN
hassl-3192	132	43	for	for	ADP
hassl-3192	132	44	a	a	DET
hassl-3192	132	45	particular	particular	ADJ
hassl-3192	132	46	year	year	NOUN
hassl-3192	132	47	t	t	PROPN
hassl-3192	132	48	δcasht¬	δcasht¬	VERB
hassl-3192	132	49	the	the	DET
hassl-3192	132	50	exchange	exchange	NOUN
hassl-3192	132	51	of	of	ADP
hassl-3192	132	52	cash	cash	NOUN
hassl-3192	132	53	and	and	CCONJ
hassl-3192	132	54	cash	cash	NOUN
hassl-3192	132	55	equivalents	equivalent	NOUN
hassl-3192	132	56	for	for	ADP
hassl-3192	132	57	a	a	DET
hassl-3192	132	58	specific	specific	ADJ
hassl-3192	132	59	fiscal	fiscal	ADJ
hassl-3192	132	60	year	year	NOUN
hassl-3192	132	61	t	t	PROPN
hassl-3192	132	62	δclt	δclt	NOUN
hassl-3192	132	63	the	the	DET
hassl-3192	132	64	fluctuation	fluctuation	NOUN
hassl-3192	132	65	of	of	ADP
hassl-3192	132	66	current	current	ADJ
hassl-3192	132	67	obligations	obligation	NOUN
hassl-3192	132	68	in	in	ADP
hassl-3192	132	69	a	a	DET
hassl-3192	132	70	particular	particular	ADJ
hassl-3192	132	71	year	year	NOUN
hassl-3192	132	72	t	t	PROPN
hassl-3192	132	73	δdclt	δdclt	NOUN
hassl-3192	132	74	for	for	ADP
hassl-3192	132	75	a	a	DET
hassl-3192	132	76	particular	particular	ADJ
hassl-3192	132	77	year	year	NOUN
hassl-3192	132	78	t	t	PROPN
hassl-3192	132	79	,	,	PUNCT
hassl-3192	132	80	the	the	DET
hassl-3192	132	81	change	change	NOUN
hassl-3192	132	82	of	of	ADP
hassl-3192	132	83	debt	debt	NOUN
hassl-3192	132	84	is	be	AUX
hassl-3192	132	85	included	include	VERB
hassl-3192	132	86	in	in	ADP
hassl-3192	132	87	current	current	ADJ
hassl-3192	132	88	liabilities	liability	NOUN
hassl-3192	132	89	.	.	PUNCT
hassl-3192	133	1	daet	daet	NOUN
hassl-3192	133	2	expenses	expense	NOUN
hassl-3192	133	3	for	for	ADP
hassl-3192	133	4	depreciation	depreciation	NOUN
hassl-3192	133	5	and	and	CCONJ
hassl-3192	133	6	amortization	amortization	NOUN
hassl-3192	133	7	for	for	ADP
hassl-3192	133	8	a	a	DET
hassl-3192	133	9	particular	particular	ADJ
hassl-3192	133	10	year	year	NOUN
hassl-3192	133	11	t	t	NOUN
hassl-3192	133	12	table	table	NOUN
hassl-3192	133	13	3	3	NUM
hassl-3192	133	14	.	.	PUNCT
hassl-3192	133	15	variable	variable	ADJ
hassl-3192	133	16	definition	definition	NOUN
hassl-3192	133	17	for	for	ADP
hassl-3192	133	18	audit	audit	NOUN
hassl-3192	133	19	quality	quality	NOUN
hassl-3192	133	20	.	.	PUNCT
hassl-3192	134	1	aq_jon	aq_jon	PROPN
hassl-3192	134	2	audit	audit	NOUN
hassl-3192	134	3	quality	quality	NOUN
hassl-3192	134	4	|tacit	|tacit	ADJ
hassl-3192	134	5	/	/	SYM
hassl-3192	134	6	ait-1|	ait-1|	NOUN
hassl-3192	134	7	absolute	absolute	ADJ
hassl-3192	134	8	of	of	ADP
hassl-3192	134	9	total	total	ADJ
hassl-3192	134	10	accruals	accrual	NOUN
hassl-3192	134	11	this	this	DET
hassl-3192	134	12	study	study	NOUN
hassl-3192	134	13	obtained	obtain	VERB
hassl-3192	134	14	the	the	DET
hassl-3192	134	15	distance	distance	NOUN
hassl-3192	134	16	between	between	ADP
hassl-3192	134	17	the	the	DET
hassl-3192	134	18	leading	lead	VERB
hassl-3192	134	19	company	company	NOUN
hassl-3192	134	20	and	and	CCONJ
hassl-3192	134	21	the	the	DET
hassl-3192	134	22	public	public	ADJ
hassl-3192	134	23	accounting	accounting	NOUN
hassl-3192	134	24	firm	firm	NOUN
hassl-3192	134	25	listed	list	VERB
hassl-3192	134	26	for	for	ADP
hassl-3192	134	27	the	the	DET
hassl-3192	134	28	geographic	geographic	ADJ
hassl-3192	134	29	proximity	proximity	NOUN
hassl-3192	134	30	variable	variable	NOUN
hassl-3192	134	31	in	in	ADP
hassl-3192	134	32	the	the	DET
hassl-3192	134	33	annual	annual	ADJ
hassl-3192	134	34	reports	report	NOUN
hassl-3192	134	35	.	.	PUNCT
hassl-3192	135	1	from	from	ADP
hassl-3192	135	2	the	the	DET
hassl-3192	135	3	previous	previous	ADJ
hassl-3192	135	4	studies	study	NOUN
hassl-3192	135	5	by	by	ADP
hassl-3192	135	6	choi	choi	PROPN
hassl-3192	135	7	et	et	PROPN
hassl-3192	135	8	al	al	PROPN
hassl-3192	135	9	.	.	PUNCT
hassl-3192	136	1	(	(	PUNCT
hassl-3192	136	2	2012	2012	NUM
hassl-3192	136	3	)	)	PUNCT
hassl-3192	136	4	;	;	PUNCT
hassl-3192	136	5	francis	francis	PROPN
hassl-3192	136	6	et	et	PROPN
hassl-3192	136	7	al	al	PROPN
hassl-3192	136	8	.	.	PROPN
hassl-3192	137	1	(	(	PUNCT
hassl-3192	137	2	2005	2005	NUM
hassl-3192	137	3	)	)	PUNCT
hassl-3192	137	4	;	;	PUNCT
hassl-3192	137	5	pirinsky	pirinsky	NOUN
hassl-3192	137	6	and	and	CCONJ
hassl-3192	137	7	wang	wang	PROPN
hassl-3192	137	8	(	(	PUNCT
hassl-3192	137	9	2006	2006	NUM
hassl-3192	137	10	)	)	PUNCT
hassl-3192	137	11	geographic	geographic	ADJ
hassl-3192	137	12	proximity	proximity	NOUN
hassl-3192	137	13	variable	variable	NOUN
hassl-3192	137	14	's	's	PART
hassl-3192	137	15	measurement	measurement	NOUN
hassl-3192	137	16	was	be	AUX
hassl-3192	137	17	also	also	ADV
hassl-3192	137	18	determined	determine	VERB
hassl-3192	137	19	by	by	ADP
hassl-3192	137	20	the	the	DET
hassl-3192	137	21	local	local	ADJ
hassl-3192	137	22	and	and	CCONJ
hassl-3192	137	23	non	non	ADJ
hassl-3192	137	24	-	-	ADJ
hassl-3192	137	25	local	local	ADJ
hassl-3192	137	26	auditors	auditor	NOUN
hassl-3192	137	27	with	with	ADP
hassl-3192	137	28	dummy	dummy	ADJ
hassl-3192	137	29	measurements	measurement	NOUN
hassl-3192	137	30	.	.	PUNCT
hassl-3192	138	1	this	this	DET
hassl-3192	138	2	study	study	NOUN
hassl-3192	138	3	chose	choose	VERB
hassl-3192	138	4	slightly	slightly	ADV
hassl-3192	138	5	different	different	ADJ
hassl-3192	138	6	measurement	measurement	NOUN
hassl-3192	138	7	model	model	NOUN
hassl-3192	138	8	as	as	SCONJ
hassl-3192	138	9	was	be	AUX
hassl-3192	138	10	adopted	adopt	VERB
hassl-3192	138	11	in	in	ADP
hassl-3192	138	12	the	the	DET
hassl-3192	138	13	study	study	NOUN
hassl-3192	138	14	by	by	ADP
hassl-3192	138	15	chang	chang	PROPN
hassl-3192	138	16	,	,	PUNCT
hassl-3192	138	17	oh	oh	INTJ
hassl-3192	138	18	,	,	PUNCT
hassl-3192	138	19	park	park	NOUN
hassl-3192	138	20	,	,	PUNCT
hassl-3192	138	21	and	and	CCONJ
hassl-3192	138	22	jang	jang	PROPN
hassl-3192	138	23	(	(	PUNCT
hassl-3192	138	24	2017	2017	NUM
hassl-3192	138	25	)	)	PUNCT
hassl-3192	138	26	.	.	PUNCT
hassl-3192	139	1	table	table	NOUN
hassl-3192	139	2	4	4	NUM
hassl-3192	139	3	presents	present	NOUN
hassl-3192	139	4	variables	variable	NOUN
hassl-3192	139	5	and	and	CCONJ
hassl-3192	139	6	operational	operational	ADJ
hassl-3192	139	7	definitions	definition	NOUN
hassl-3192	139	8	used	use	VERB
hassl-3192	139	9	in	in	ADP
hassl-3192	139	10	this	this	DET
hassl-3192	139	11	study	study	NOUN
hassl-3192	139	12	.	.	PUNCT
hassl-3192	140	1	to	to	PART
hassl-3192	140	2	test	test	VERB
hassl-3192	140	3	hypothesis	hypothesis	NOUN
hassl-3192	140	4	1	1	NUM
hassl-3192	140	5	,	,	PUNCT
hassl-3192	140	6	this	this	DET
hassl-3192	140	7	study	study	NOUN
hassl-3192	140	8	devised	devise	VERB
hassl-3192	140	9	the	the	DET
hassl-3192	140	10	following	follow	VERB
hassl-3192	140	11	regression	regression	NOUN
hassl-3192	140	12	model	model	NOUN
hassl-3192	140	13	,	,	PUNCT
hassl-3192	140	14	which	which	PRON
hassl-3192	140	15	linked	link	VERB
hassl-3192	140	16	the	the	DET
hassl-3192	140	17	dependent	dependent	ADJ
hassl-3192	140	18	variable	variable	NOUN
hassl-3192	140	19	(	(	PUNCT
hassl-3192	140	20	𝐴𝑄_𝐽𝑂𝑁𝑖𝑡	𝐴𝑄_𝐽𝑂𝑁𝑖𝑡	ADJ
hassl-3192	140	21	)	)	PUNCT
hassl-3192	140	22	,	,	PUNCT
hassl-3192	140	23	the	the	DET
hassl-3192	140	24	independent	independent	ADJ
hassl-3192	140	25	variable	variable	NOUN
hassl-3192	140	26	(	(	PUNCT
hassl-3192	140	27	𝐺𝑒𝑜_𝑝𝑟𝑜𝑥𝑖𝑚𝑖𝑡𝑦𝑖𝑡	𝐺𝑒𝑜_𝑝𝑟𝑜𝑥𝑖𝑚𝑖𝑡𝑦𝑖𝑡	NOUN
hassl-3192	140	28	)	)	PUNCT
hassl-3192	140	29	,	,	PUNCT
hassl-3192	140	30	and	and	CCONJ
hassl-3192	140	31	a	a	DET
hassl-3192	140	32	battery	battery	NOUN
hassl-3192	140	33	of	of	ADP
hassl-3192	140	34	control	control	NOUN
hassl-3192	140	35	factors	factor	NOUN
hassl-3192	140	36	(	(	PUNCT
hassl-3192	140	37	𝐶𝑂𝑉𝑖,𝑡	𝐶𝑂𝑉𝑖,𝑡	NOUN
hassl-3192	140	38	,	,	PUNCT
hassl-3192	140	39	𝑃𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖,𝑡	𝑃𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
hassl-3192	140	40	,	,	PUNCT
hassl-3192	140	41	𝐵𝑂𝐴𝑅𝐷𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑂𝐴𝑅𝐷𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
hassl-3192	140	42	,	,	PUNCT
hassl-3192	140	43	𝐵𝑈𝑆𝑌_𝐴𝑈𝐷𝐼𝑇𝑂𝑅𝑖,𝑡	𝐵𝑈𝑆𝑌_𝐴𝑈𝐷𝐼𝑇𝑂𝑅𝑖,𝑡	ADJ
hassl-3192	140	44	,	,	PUNCT
hassl-3192	140	45	𝐴𝑅𝐿𝑖,𝑡	𝐴𝑅𝐿𝑖,𝑡	INTJ
hassl-3192	140	46	,	,	PUNCT
hassl-3192	140	47	𝑅𝑀𝐶𝑖,𝑡	𝑅𝑀𝐶𝑖,𝑡	ADJ
hassl-3192	140	48	,	,	PUNCT
hassl-3192	140	49	𝐶𝐿𝐼𝐸𝑁𝑇𝑆𝐼𝑍𝐸𝑖,𝑡	𝐶𝐿𝐼𝐸𝑁𝑇𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
hassl-3192	140	50	,	,	PUNCT
hassl-3192	140	51	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
hassl-3192	140	52	,	,	PUNCT
hassl-3192	140	53	𝐶𝑈𝑅𝑅𝐴𝑇𝐼𝑂𝑖,𝑡	𝐶𝑈𝑅𝑅𝐴𝑇𝐼𝑂𝑖,𝑡	NOUN
hassl-3192	140	54	,	,	PUNCT
hassl-3192	140	55	𝐶𝐹𝑂𝑖𝑡	𝐶𝐹𝑂𝑖𝑡	NOUN
hassl-3192	140	56	,	,	PUNCT
hassl-3192	140	57	𝐹𝐼𝑁𝑆𝐿𝐴𝐶𝐾𝑖,𝑡	𝐹𝐼𝑁𝑆𝐿𝐴𝐶𝐾𝑖,𝑡	ADJ
hassl-3192	140	58	,	,	PUNCT
hassl-3192	140	59	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	NOUN
hassl-3192	140	60	,	,	PUNCT
hassl-3192	140	61	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	PROPN
hassl-3192	140	62	𝐹𝑖𝑥𝑒𝑑	𝐹𝑖𝑥𝑒𝑑	PROPN
hassl-3192	140	63	𝐸𝑓𝑓𝑒𝑐𝑡𝑖,𝑡	𝐸𝑓𝑓𝑒𝑐𝑡𝑖,𝑡	PUNCT
hassl-3192	140	64	,	,	PUNCT
hassl-3192	140	65	𝑌𝑒𝑎𝑟	𝑌𝑒𝑎𝑟	PROPN
hassl-3192	140	66	𝐹𝑖𝑥𝑒𝑑	𝐹𝑖𝑥𝑒𝑑	PROPN
hassl-3192	140	67	𝐸𝑓𝑓𝑒𝑐𝑡𝑖,𝑡	𝐸𝑓𝑓𝑒𝑐𝑡𝑖,𝑡	NOUN
hassl-3192	140	68	):	):	PUNCT
hassl-3192	140	69	humanities	humanity	NOUN
hassl-3192	140	70	and	and	CCONJ
hassl-3192	140	71	social	social	ADJ
hassl-3192	140	72	sciences	science	NOUN
hassl-3192	140	73	letters	letter	NOUN
hassl-3192	140	74	,	,	PUNCT
hassl-3192	140	75	2022	2022	NUM
hassl-3192	140	76	,	,	PUNCT
hassl-3192	140	77	10(4	10(4	NUM
hassl-3192	140	78	):	):	PUNCT
hassl-3192	140	79	569	569	NUM
hassl-3192	140	80	-	-	SYM
hassl-3192	140	81	583	583	NUM
hassl-3192	140	82	574	574	NUM
hassl-3192	140	83	©	©	PROPN
hassl-3192	140	84	2022	2022	NUM
hassl-3192	140	85	conscientia	conscientia	PROPN
hassl-3192	140	86	beam	beam	PROPN
hassl-3192	140	87	.	.	PUNCT
hassl-3192	141	1	all	all	DET
hassl-3192	141	2	rights	right	NOUN
hassl-3192	141	3	reserved	reserve	VERB
hassl-3192	141	4	.	.	PUNCT
hassl-3192	142	1	𝐴𝑄_𝐽𝑂𝑁𝑖𝑡	𝐴𝑄_𝐽𝑂𝑁𝑖𝑡	X
hassl-3192	142	2	=	=	PUNCT
hassl-3192	142	3	𝛽1	𝛽1	NOUN
hassl-3192	142	4	+	+	CCONJ
hassl-3192	142	5	𝛽2𝐺𝑒𝑜_𝑝𝑟𝑜𝑥𝑖𝑚𝑖𝑡𝑦𝑖𝑡	𝛽2𝐺𝑒𝑜_𝑝𝑟𝑜𝑥𝑖𝑚𝑖𝑡𝑦𝑖𝑡	NUM
hassl-3192	142	6	+	+	CCONJ
hassl-3192	142	7	𝛽3𝐶𝑂𝑉𝑖𝑡	𝛽3𝐶𝑂𝑉𝑖𝑡	PROPN
hassl-3192	142	8	+	+	CCONJ
hassl-3192	142	9	𝛽4𝑃𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖𝑡	𝛽4𝑃𝐼𝑁𝐷𝐶𝑂𝑀𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-3192	142	10	+	+	CCONJ
hassl-3192	142	11	𝛽5𝐵𝑂𝐴𝑅𝐷𝑆𝐼𝑍𝐸𝑖𝑡	𝛽5𝐵𝑂𝐴𝑅𝐷𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
hassl-3192	142	12	+	+	CCONJ
hassl-3192	142	13	𝛽6𝐵𝑈𝑆𝑌_𝐴𝑈𝐷𝐼𝑇𝑂𝑅𝑖𝑡	𝛽6𝐵𝑈𝑆𝑌_𝐴𝑈𝐷𝐼𝑇𝑂𝑅𝑖𝑡	X
hassl-3192	142	14	+	+	CCONJ
hassl-3192	142	15	𝛽7𝐴𝑅𝐿𝑖𝑡	𝛽7𝐴𝑅𝐿𝑖𝑡	PROPN
hassl-3192	142	16	+	+	CCONJ
hassl-3192	142	17	𝛽8𝑅𝑀𝐶𝑖𝑡	𝛽8𝑅𝑀𝐶𝑖𝑡	VERB
hassl-3192	142	18	+	+	CCONJ
hassl-3192	142	19	𝛽9𝐶𝐿𝐼𝐸𝑁𝑇𝑆𝐼𝑍𝐸𝑖𝑡	𝛽9𝐶𝐿𝐼𝐸𝑁𝑇𝑆𝐼𝑍𝐸𝑖𝑡	VERB
hassl-3192	142	20	+	+	CCONJ
hassl-3192	142	21	𝛽10𝐿𝐸𝑉𝑖𝑡	𝛽10𝐿𝐸𝑉𝑖𝑡	PROPN
hassl-3192	142	22	+	+	CCONJ
hassl-3192	142	23	𝛽11𝐶𝑈𝑅𝑅𝐴𝑇𝐼𝑂𝑖𝑡	𝛽11𝐶𝑈𝑅𝑅𝐴𝑇𝐼𝑂𝑖𝑡	NOUN
hassl-3192	142	24	+	+	NOUN
hassl-3192	142	25	𝛽12𝐶𝐹𝑂𝑖𝑡	𝛽12𝐶𝐹𝑂𝑖𝑡	NOUN
hassl-3192	142	26	+	+	CCONJ
hassl-3192	142	27	𝛽13𝐹𝐼𝑁𝑆𝐿𝐴𝐶𝐾𝑖𝑡	𝛽13𝐹𝐼𝑁𝑆𝐿𝐴𝐶𝐾𝑖𝑡	PROPN
hassl-3192	142	28	+	+	NUM
hassl-3192	142	29	𝛽14𝑅𝑂𝐴𝑖𝑡	𝛽14𝑅𝑂𝐴𝑖𝑡	PROPN
hassl-3192	142	30	+	+	CCONJ
hassl-3192	142	31	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	PROPN
hassl-3192	142	32	𝐹𝑖𝑥𝑒𝑑	𝐹𝑖𝑥𝑒𝑑	PROPN
hassl-3192	142	33	𝐸𝑓𝑓𝑒𝑐𝑡	𝐸𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3192	142	34	+	+	CCONJ
hassl-3192	142	35	𝑌𝑒𝑎𝑟	𝑌𝑒𝑎𝑟	PROPN
hassl-3192	142	36	𝐹𝑖𝑥𝑒𝑑	𝐹𝑖𝑥𝑒𝑑	PROPN
hassl-3192	142	37	𝐸𝑓𝑓𝑒𝑐𝑡	𝐸𝑓𝑓𝑒𝑐𝑡	PROPN
hassl-3192	142	38	+	+	CCONJ
hassl-3192	142	39	𝜀	𝜀	X
hassl-3192	142	40	…	…	PUNCT
hassl-3192	142	41	…	…	PUNCT
hassl-3192	142	42	…	…	PUNCT
hassl-3192	142	43	…	…	PUNCT
hassl-3192	142	44	…	…	PUNCT
hassl-3192	142	45	…	…	PUNCT
hassl-3192	142	46	…	…	PUNCT
hassl-3192	142	47	(	(	PUNCT
hassl-3192	142	48	5	5	NUM
hassl-3192	142	49	)	)	PUNCT
hassl-3192	142	50	table	table	NOUN
hassl-3192	142	51	4	4	NUM
hassl-3192	142	52	.	.	PUNCT
hassl-3192	142	53	variable	variable	ADJ
hassl-3192	142	54	definitions	definition	NOUN
hassl-3192	142	55	and	and	CCONJ
hassl-3192	142	56	measurement	measurement	NOUN
hassl-3192	142	57	.	.	PUNCT
hassl-3192	143	1	initial	initial	ADJ
hassl-3192	143	2	variable	variable	ADJ
hassl-3192	143	3	variable	variable	ADJ
hassl-3192	143	4	name	name	NOUN
hassl-3192	143	5	definitions	definition	VERB
hassl-3192	143	6	dependent	dependent	ADJ
hassl-3192	143	7	variable	variable	ADJ
hassl-3192	143	8	aq_jon	aq_jon	PROPN
hassl-3192	143	9	audit	audit	NOUN
hassl-3192	143	10	quality	quality	NOUN
hassl-3192	143	11	measured	measure	VERB
hassl-3192	143	12	using	use	VERB
hassl-3192	143	13	the	the	DET
hassl-3192	143	14	jones	jones	PROPN
hassl-3192	143	15	discretionary	discretionary	ADJ
hassl-3192	143	16	accrual	accrual	ADJ
hassl-3192	143	17	model	model	NOUN
hassl-3192	143	18	.	.	PUNCT
hassl-3192	144	1	interested	interested	ADJ
hassl-3192	144	2	variable	variable	ADJ
hassl-3192	144	3	geo_proximity	geo_proximity	NOUN
hassl-3192	144	4	geographic	geographic	ADJ
hassl-3192	144	5	proximity	proximity	NOUN
hassl-3192	144	6	the	the	DET
hassl-3192	144	7	distance	distance	NOUN
hassl-3192	144	8	in	in	ADP
hassl-3192	144	9	kilometers	kilometer	NOUN
hassl-3192	144	10	between	between	ADP
hassl-3192	144	11	the	the	DET
hassl-3192	144	12	main	main	ADJ
hassl-3192	144	13	company	company	NOUN
hassl-3192	144	14	and	and	CCONJ
hassl-3192	144	15	the	the	DET
hassl-3192	144	16	auditor	auditor	NOUN
hassl-3192	144	17	's	's	PART
hassl-3192	144	18	office	office	NOUN
hassl-3192	144	19	in	in	ADP
hassl-3192	144	20	the	the	DET
hassl-3192	144	21	auditor	auditor	NOUN
hassl-3192	144	22	's	's	PART
hassl-3192	144	23	report	report	NOUN
hassl-3192	144	24	.	.	PUNCT
hassl-3192	145	1	control	control	NOUN
hassl-3192	145	2	variable	variable	ADJ
hassl-3192	145	3	cov	cov	NOUN
hassl-3192	145	4	covid-19	covid-19	PROPN
hassl-3192	145	5	dummy	dummy	ADJ
hassl-3192	145	6	variable	variable	NOUN
hassl-3192	145	7	,	,	PUNCT
hassl-3192	145	8	1	1	NUM
hassl-3192	145	9	if	if	SCONJ
hassl-3192	145	10	the	the	DET
hassl-3192	145	11	year	year	NOUN
hassl-3192	145	12	of	of	ADP
hassl-3192	145	13	observation	observation	NOUN
hassl-3192	145	14	shows	show	VERB
hassl-3192	145	15	the	the	DET
hassl-3192	145	16	covid-19	covid-19	PROPN
hassl-3192	145	17	pandemic	pandemic	ADJ
hassl-3192	145	18	period	period	NOUN
hassl-3192	145	19	and	and	CCONJ
hassl-3192	145	20	0	0	NUM
hassl-3192	145	21	if	if	SCONJ
hassl-3192	145	22	otherwise	otherwise	ADV
hassl-3192	145	23	.	.	PUNCT
hassl-3192	146	1	pindcomsize	pindcomsize	VERB
hassl-3192	146	2	independent	independent	ADJ
hassl-3192	146	3	commissioner	commissioner	NOUN
hassl-3192	146	4	percentage	percentage	NOUN
hassl-3192	146	5	of	of	ADP
hassl-3192	146	6	total	total	ADJ
hassl-3192	146	7	independent	independent	ADJ
hassl-3192	146	8	commissioners	commissioner	NOUN
hassl-3192	146	9	divided	divide	VERB
hassl-3192	146	10	by	by	ADP
hassl-3192	146	11	total	total	ADJ
hassl-3192	146	12	commissioners	commissioner	NOUN
hassl-3192	146	13	.	.	PUNCT
hassl-3192	147	1	board	board	NOUN
hassl-3192	147	2	size	size	PROPN
hassl-3192	147	3	board	board	PROPN
hassl-3192	147	4	size	size	NOUN
hassl-3192	147	5	the	the	DET
hassl-3192	147	6	total	total	ADJ
hassl-3192	147	7	number	number	NOUN
hassl-3192	147	8	of	of	ADP
hassl-3192	147	9	directors	director	NOUN
hassl-3192	147	10	and	and	CCONJ
hassl-3192	147	11	commissioners	commissioner	NOUN
hassl-3192	147	12	on	on	ADP
hassl-3192	147	13	boards	board	NOUN
hassl-3192	147	14	.	.	PUNCT
hassl-3192	148	1	busy_auditor	busy_auditor	NOUN
hassl-3192	148	2	busy	busy	ADJ
hassl-3192	148	3	auditor	auditor	NOUN
hassl-3192	148	4	the	the	DET
hassl-3192	148	5	number	number	NOUN
hassl-3192	148	6	of	of	ADP
hassl-3192	148	7	busy	busy	ADJ
hassl-3192	148	8	auditors	auditor	NOUN
hassl-3192	148	9	auditing	audit	VERB
hassl-3192	148	10	the	the	DET
hassl-3192	148	11	company	company	NOUN
hassl-3192	148	12	in	in	ADP
hassl-3192	148	13	one	one	NUM
hassl-3192	148	14	year	year	NOUN
hassl-3192	148	15	of	of	ADP
hassl-3192	148	16	the	the	DET
hassl-3192	148	17	observation	observation	NOUN
hassl-3192	148	18	period	period	NOUN
hassl-3192	148	19	.	.	PUNCT
hassl-3192	149	1	arl	arl	PROPN
hassl-3192	149	2	audit	audit	PROPN
hassl-3192	149	3	report	report	NOUN
hassl-3192	149	4	lag	lag	VERB
hassl-3192	149	5	the	the	DET
hassl-3192	149	6	number	number	NOUN
hassl-3192	149	7	of	of	ADP
hassl-3192	149	8	days	day	NOUN
hassl-3192	149	9	between	between	ADP
hassl-3192	149	10	the	the	DET
hassl-3192	149	11	date	date	NOUN
hassl-3192	149	12	of	of	ADP
hassl-3192	149	13	the	the	DET
hassl-3192	149	14	financial	financial	ADJ
hassl-3192	149	15	statements	statement	NOUN
hassl-3192	149	16	and	and	CCONJ
hassl-3192	149	17	the	the	DET
hassl-3192	149	18	date	date	NOUN
hassl-3192	149	19	of	of	ADP
hassl-3192	149	20	the	the	DET
hassl-3192	149	21	audit	audit	NOUN
hassl-3192	149	22	report	report	NOUN
hassl-3192	149	23	.	.	PUNCT
hassl-3192	150	1	rmc	rmc	PROPN
hassl-3192	150	2	risk	risk	PROPN
hassl-3192	150	3	management	management	PROPN
hassl-3192	150	4	committee	committee	NOUN
hassl-3192	150	5	dummy	dummy	ADJ
hassl-3192	150	6	variable	variable	NOUN
hassl-3192	150	7	,	,	PUNCT
hassl-3192	150	8	1	1	NUM
hassl-3192	150	9	if	if	SCONJ
hassl-3192	150	10	the	the	DET
hassl-3192	150	11	company	company	NOUN
hassl-3192	150	12	has	have	VERB
hassl-3192	150	13	a	a	DET
hassl-3192	150	14	risk	risk	NOUN
hassl-3192	150	15	management	management	NOUN
hassl-3192	150	16	committee	committee	NOUN
hassl-3192	150	17	,	,	PUNCT
hassl-3192	150	18	and	and	CCONJ
hassl-3192	150	19	0	0	NUM
hassl-3192	150	20	if	if	SCONJ
hassl-3192	150	21	otherwise	otherwise	ADV
hassl-3192	150	22	.	.	PUNCT
hassl-3192	151	1	clients	client	NOUN
hassl-3192	151	2	client	client	NOUN
hassl-3192	151	3	size	size	NOUN
hassl-3192	151	4	natural	natural	ADJ
hassl-3192	151	5	logarithm	logarithm	NOUN
hassl-3192	151	6	of	of	ADP
hassl-3192	151	7	client	client	NOUN
hassl-3192	151	8	company	company	NOUN
hassl-3192	151	9	total	total	NOUN
hassl-3192	151	10	asset	asset	NOUN
hassl-3192	151	11	.	.	PUNCT
hassl-3192	152	1	lev	lev	NOUN
hassl-3192	152	2	leverage	leverage	NOUN
hassl-3192	152	3	liabilities	liability	NOUN
hassl-3192	152	4	divided	divide	VERB
hassl-3192	152	5	by	by	ADP
hassl-3192	152	6	total	total	ADJ
hassl-3192	152	7	assets	asset	NOUN
hassl-3192	152	8	measure	measure	VERB
hassl-3192	152	9	financial	financial	ADJ
hassl-3192	152	10	leverage	leverage	NOUN
hassl-3192	152	11	.	.	PUNCT
hassl-3192	153	1	curation	curation	NOUN
hassl-3192	153	2	current	current	ADJ
hassl-3192	153	3	ratio	ratio	NOUN
hassl-3192	153	4	current	current	ADJ
hassl-3192	153	5	assets	asset	NOUN
hassl-3192	153	6	are	be	AUX
hassl-3192	153	7	divided	divide	VERB
hassl-3192	153	8	by	by	ADP
hassl-3192	153	9	total	total	ADJ
hassl-3192	153	10	assets	asset	NOUN
hassl-3192	153	11	.	.	PUNCT
hassl-3192	154	1	coa	coa	NOUN
hassl-3192	154	2	cash	cash	NOUN
hassl-3192	154	3	from	from	ADP
hassl-3192	154	4	operating	operate	VERB
hassl-3192	154	5	activities	activity	NOUN
hassl-3192	154	6	divide	divide	VERB
hassl-3192	154	7	net	net	ADJ
hassl-3192	154	8	cash	cash	NOUN
hassl-3192	154	9	flow	flow	NOUN
hassl-3192	154	10	from	from	ADP
hassl-3192	154	11	operational	operational	ADJ
hassl-3192	154	12	operations	operation	NOUN
hassl-3192	154	13	by	by	ADP
hassl-3192	154	14	total	total	ADJ
hassl-3192	154	15	assets	asset	NOUN
hassl-3192	154	16	.	.	PUNCT
hassl-3192	155	1	finslack	finslack	VERB
hassl-3192	155	2	financial	financial	ADJ
hassl-3192	155	3	slack	slack	NOUN
hassl-3192	155	4	cash	cash	NOUN
hassl-3192	155	5	and	and	CCONJ
hassl-3192	155	6	cash	cash	NOUN
hassl-3192	155	7	equivalents	equivalent	NOUN
hassl-3192	155	8	/	/	SYM
hassl-3192	155	9	total	total	ADJ
hassl-3192	155	10	assets	asset	NOUN
hassl-3192	155	11	.	.	PUNCT
hassl-3192	156	1	roa	roa	PROPN
hassl-3192	156	2	return	return	NOUN
hassl-3192	156	3	on	on	ADP
hassl-3192	156	4	asset	asset	NOUN
hassl-3192	156	5	net	net	ADJ
hassl-3192	156	6	profit	profit	NOUN
hassl-3192	156	7	divided	divide	VERB
hassl-3192	156	8	by	by	ADP
hassl-3192	156	9	total	total	ADJ
hassl-3192	156	10	assets	asset	NOUN
hassl-3192	156	11	measures	measure	NOUN
hassl-3192	156	12	returns	return	NOUN
hassl-3192	156	13	on	on	ADP
hassl-3192	156	14	equity	equity	NOUN
hassl-3192	156	15	.	.	PUNCT
hassl-3192	157	1	industry	industry	NOUN
hassl-3192	157	2	fixed	fix	VERB
hassl-3192	157	3	effect	effect	NOUN
hassl-3192	157	4	industry	industry	NOUN
hassl-3192	157	5	fixed	fix	VERB
hassl-3192	157	6	effect	effect	NOUN
hassl-3192	157	7	dummy	dummy	ADJ
hassl-3192	157	8	variable	variable	NOUN
hassl-3192	157	9	of	of	ADP
hassl-3192	157	10	the	the	DET
hassl-3192	157	11	industry	industry	NOUN
hassl-3192	157	12	classification	classification	NOUN
hassl-3192	157	13	based	base	VERB
hassl-3192	157	14	on	on	ADP
hassl-3192	157	15	statistic	statistic	ADJ
hassl-3192	157	16	tool	tool	NOUN
hassl-3192	157	17	.	.	PUNCT
hassl-3192	158	1	year	year	NOUN
hassl-3192	158	2	fixed	fix	VERB
hassl-3192	158	3	effect	effect	NOUN
hassl-3192	158	4	year	year	NOUN
hassl-3192	158	5	fixed	fix	VERB
hassl-3192	158	6	effect	effect	NOUN
hassl-3192	158	7	dummy	dummy	ADJ
hassl-3192	158	8	variable	variable	NOUN
hassl-3192	158	9	of	of	ADP
hassl-3192	158	10	the	the	DET
hassl-3192	158	11	year	year	NOUN
hassl-3192	158	12	classification	classification	NOUN
hassl-3192	158	13	based	base	VERB
hassl-3192	158	14	on	on	ADP
hassl-3192	158	15	statistic	statistic	ADJ
hassl-3192	158	16	tool	tool	NOUN
hassl-3192	158	17	.	.	PUNCT
hassl-3192	159	1	instrumental	instrumental	ADJ
hassl-3192	159	2	variable	variable	ADJ
hassl-3192	159	3	lnbgs	lnbgs	VERB
hassl-3192	159	4	natural	natural	ADJ
hassl-3192	159	5	logarithm	logarithm	NOUN
hassl-3192	159	6	of	of	ADP
hassl-3192	159	7	business	business	NOUN
hassl-3192	159	8	and	and	CCONJ
hassl-3192	159	9	geographic	geographic	ADJ
hassl-3192	159	10	segments	segment	NOUN
hassl-3192	159	11	the	the	DET
hassl-3192	159	12	natural	natural	ADJ
hassl-3192	159	13	log	log	NOUN
hassl-3192	159	14	of	of	ADP
hassl-3192	159	15	the	the	DET
hassl-3192	159	16	sum	sum	NOUN
hassl-3192	159	17	of	of	ADP
hassl-3192	159	18	the	the	DET
hassl-3192	159	19	number	number	NOUN
hassl-3192	159	20	of	of	ADP
hassl-3192	159	21	business	business	NOUN
hassl-3192	159	22	and	and	CCONJ
hassl-3192	159	23	geographic	geographic	ADJ
hassl-3192	159	24	segments	segment	NOUN
hassl-3192	159	25	less	less	ADJ
hassl-3192	159	26	one	one	NUM
hassl-3192	159	27	.	.	PUNCT
hassl-3192	160	1	if	if	SCONJ
hassl-3192	160	2	a	a	DET
hassl-3192	160	3	company	company	NOUN
hassl-3192	160	4	or	or	CCONJ
hassl-3192	160	5	geographic	geographic	ADJ
hassl-3192	160	6	segment	segment	NOUN
hassl-3192	160	7	data	datum	NOUN
hassl-3192	160	8	for	for	ADP
hassl-3192	160	9	a	a	DET
hassl-3192	160	10	specific	specific	ADJ
hassl-3192	160	11	compustat	compustat	NOUN
hassl-3192	160	12	observation	observation	NOUN
hassl-3192	160	13	is	be	AUX
hassl-3192	160	14	missing	miss	VERB
hassl-3192	160	15	,	,	PUNCT
hassl-3192	160	16	we	we	PRON
hassl-3192	160	17	assign	assign	VERB
hassl-3192	160	18	a	a	DET
hassl-3192	160	19	value	value	NOUN
hassl-3192	160	20	of	of	ADP
hassl-3192	160	21	1	1	NUM
hassl-3192	160	22	.	.	PUNCT
hassl-3192	161	1	the	the	DET
hassl-3192	161	2	samples	sample	NOUN
hassl-3192	161	3	selected	select	VERB
hassl-3192	161	4	for	for	ADP
hassl-3192	161	5	this	this	DET
hassl-3192	161	6	study	study	NOUN
hassl-3192	161	7	are	be	AUX
hassl-3192	161	8	shown	show	VERB
hassl-3192	161	9	in	in	ADP
hassl-3192	161	10	table	table	NOUN
hassl-3192	161	11	5	5	NUM
hassl-3192	161	12	.	.	X
hassl-3192	161	13	panel	panel	NOUN
hassl-3192	161	14	a	a	DET
hassl-3192	161	15	shows	show	NOUN
hassl-3192	161	16	that	that	SCONJ
hassl-3192	161	17	although	although	SCONJ
hassl-3192	161	18	the	the	DET
hassl-3192	161	19	total	total	ADJ
hassl-3192	161	20	number	number	NOUN
hassl-3192	161	21	of	of	ADP
hassl-3192	161	22	initial	initial	ADJ
hassl-3192	161	23	samples	sample	NOUN
hassl-3192	161	24	is	be	AUX
hassl-3192	161	25	1197	1197	NUM
hassl-3192	161	26	,	,	PUNCT
hassl-3192	161	27	there	there	PRON
hassl-3192	161	28	are	be	VERB
hassl-3192	161	29	400	400	NUM
hassl-3192	161	30	companies	company	NOUN
hassl-3192	161	31	with	with	ADP
hassl-3192	161	32	incomplete	incomplete	ADJ
hassl-3192	161	33	data	datum	NOUN
hassl-3192	161	34	and	and	CCONJ
hassl-3192	161	35	had	have	VERB
hassl-3192	161	36	to	to	PART
hassl-3192	161	37	be	be	AUX
hassl-3192	161	38	excluded	exclude	VERB
hassl-3192	161	39	from	from	ADP
hassl-3192	161	40	the	the	DET
hassl-3192	161	41	research	research	NOUN
hassl-3192	161	42	sample	sample	NOUN
hassl-3192	161	43	.	.	PUNCT
hassl-3192	162	1	panel	panel	NOUN
hassl-3192	162	2	b	b	PROPN
hassl-3192	162	3	presents	present	VERB
hassl-3192	162	4	the	the	DET
hassl-3192	162	5	distribution	distribution	NOUN
hassl-3192	162	6	of	of	ADP
hassl-3192	162	7	samples	sample	NOUN
hassl-3192	162	8	by	by	ADP
hassl-3192	162	9	industry	industry	NOUN
hassl-3192	162	10	classification	classification	NOUN
hassl-3192	162	11	and	and	CCONJ
hassl-3192	162	12	the	the	DET
hassl-3192	162	13	period	period	NOUN
hassl-3192	162	14	before	before	ADV
hassl-3192	162	15	–	–	PUNCT
hassl-3192	162	16	after	after	ADP
hassl-3192	162	17	pandemic	pandemic	NOUN
hassl-3192	162	18	.	.	PUNCT
hassl-3192	163	1	although	although	SCONJ
hassl-3192	163	2	this	this	DET
hassl-3192	163	3	study	study	NOUN
hassl-3192	163	4	uses	use	VERB
hassl-3192	163	5	unbalanced	unbalanced	ADJ
hassl-3192	163	6	data	datum	NOUN
hassl-3192	163	7	,	,	PUNCT
hassl-3192	163	8	it	it	PRON
hassl-3192	163	9	is	be	AUX
hassl-3192	163	10	appropriate	appropriate	ADJ
hassl-3192	163	11	to	to	PART
hassl-3192	163	12	show	show	VERB
hassl-3192	163	13	that	that	SCONJ
hassl-3192	163	14	the	the	DET
hassl-3192	163	15	period	period	NOUN
hassl-3192	163	16	before	before	ADV
hassl-3192	163	17	has	have	VERB
hassl-3192	163	18	a	a	DET
hassl-3192	163	19	smaller	small	ADJ
hassl-3192	163	20	sample	sample	NOUN
hassl-3192	163	21	than	than	ADP
hassl-3192	163	22	the	the	DET
hassl-3192	163	23	period	period	NOUN
hassl-3192	163	24	after	after	ADP
hassl-3192	163	25	the	the	DET
hassl-3192	163	26	pandemic	pandemic	NOUN
hassl-3192	163	27	.	.	PUNCT
hassl-3192	164	1	4	4	X
hassl-3192	164	2	.	.	NOUN
hassl-3192	164	3	results	result	NOUN
hassl-3192	164	4	and	and	CCONJ
hassl-3192	164	5	discussion	discussion	NOUN
hassl-3192	164	6	4.1	4.1	NUM
hassl-3192	164	7	.	.	PUNCT
hassl-3192	165	1	empirical	empirical	ADJ
hassl-3192	165	2	result	result	NOUN
hassl-3192	165	3	in	in	ADP
hassl-3192	165	4	table	table	NOUN
hassl-3192	165	5	6	6	NUM
hassl-3192	165	6	,	,	PUNCT
hassl-3192	165	7	panel	panel	NOUN
hassl-3192	165	8	a	a	DET
hassl-3192	165	9	shows	show	VERB
hassl-3192	165	10	the	the	DET
hassl-3192	165	11	statistics	statistic	NOUN
hassl-3192	165	12	descriptive	descriptive	ADJ
hassl-3192	165	13	of	of	ADP
hassl-3192	165	14	the	the	DET
hassl-3192	165	15	entire	entire	ADJ
hassl-3192	165	16	sample	sample	NOUN
hassl-3192	165	17	.	.	PUNCT
hassl-3192	166	1	geo_proximity	geo_proximity	NOUN
hassl-3192	166	2	in	in	ADP
hassl-3192	166	3	kilometers	kilometer	NOUN
hassl-3192	166	4	shows	show	VERB
hassl-3192	166	5	that	that	SCONJ
hassl-3192	166	6	geographically	geographically	ADV
hassl-3192	166	7	,	,	PUNCT
hassl-3192	166	8	the	the	DET
hassl-3192	166	9	closest	close	ADJ
hassl-3192	166	10	distance	distance	NOUN
hassl-3192	166	11	is	be	AUX
hassl-3192	166	12	0.096	0.096	NUM
hassl-3192	166	13	,	,	PUNCT
hassl-3192	166	14	and	and	CCONJ
hassl-3192	166	15	the	the	DET
hassl-3192	166	16	maximum	maximum	NOUN
hassl-3192	166	17	is	be	AUX
hassl-3192	166	18	2055	2055	NUM
hassl-3192	166	19	km	km	NOUN
hassl-3192	166	20	,	,	PUNCT
hassl-3192	166	21	with	with	ADP
hassl-3192	166	22	an	an	DET
hassl-3192	166	23	average	average	NOUN
hassl-3192	166	24	of	of	ADP
hassl-3192	166	25	107,423	107,423	NUM
hassl-3192	166	26	.	.	PUNCT
hassl-3192	167	1	it	it	PRON
hassl-3192	167	2	can	can	AUX
hassl-3192	167	3	be	be	AUX
hassl-3192	167	4	interpreted	interpret	VERB
hassl-3192	167	5	that	that	SCONJ
hassl-3192	167	6	companies	company	NOUN
hassl-3192	167	7	tend	tend	VERB
hassl-3192	167	8	to	to	PART
hassl-3192	167	9	choose	choose	VERB
hassl-3192	167	10	auditors	auditor	NOUN
hassl-3192	167	11	who	who	PRON
hassl-3192	167	12	are	be	AUX
hassl-3192	167	13	geographically	geographically	ADV
hassl-3192	167	14	close	close	ADJ
hassl-3192	167	15	to	to	ADP
hassl-3192	167	16	them	they	PRON
hassl-3192	167	17	.	.	PUNCT
hassl-3192	168	1	regardless	regardless	ADV
hassl-3192	168	2	of	of	ADP
hassl-3192	168	3	the	the	DET
hassl-3192	168	4	many	many	ADJ
hassl-3192	168	5	motivations	motivation	NOUN
hassl-3192	168	6	why	why	SCONJ
hassl-3192	168	7	auditors	auditor	NOUN
hassl-3192	168	8	with	with	ADP
hassl-3192	168	9	shorter	short	ADJ
hassl-3192	168	10	distances	distance	NOUN
hassl-3192	168	11	will	will	AUX
hassl-3192	168	12	be	be	AUX
hassl-3192	168	13	chosen	choose	VERB
hassl-3192	168	14	,	,	PUNCT
hassl-3192	168	15	companies	company	NOUN
hassl-3192	168	16	certainly	certainly	ADV
hassl-3192	168	17	have	have	VERB
hassl-3192	168	18	considerations	consideration	NOUN
hassl-3192	168	19	that	that	PRON
hassl-3192	168	20	help	help	VERB
hassl-3192	168	21	them	they	PRON
hassl-3192	168	22	achieve	achieve	VERB
hassl-3192	168	23	the	the	DET
hassl-3192	168	24	benefits	benefit	NOUN
hassl-3192	168	25	of	of	ADP
hassl-3192	168	26	auditing	auditing	NOUN
hassl-3192	168	27	activities	activity	NOUN
hassl-3192	168	28	.	.	PUNCT
hassl-3192	169	1	humanities	humanity	NOUN
hassl-3192	169	2	and	and	CCONJ
hassl-3192	169	3	social	social	ADJ
hassl-3192	169	4	sciences	science	NOUN
hassl-3192	169	5	letters	letter	NOUN
hassl-3192	169	6	,	,	PUNCT
hassl-3192	169	7	2022	2022	NUM
hassl-3192	169	8	,	,	PUNCT
hassl-3192	169	9	10(4	10(4	NUM
hassl-3192	169	10	):	):	PUNCT
hassl-3192	169	11	569	569	NUM
hassl-3192	169	12	-	-	SYM
hassl-3192	169	13	583	583	NUM
hassl-3192	169	14	575	575	NUM
hassl-3192	169	15	©	©	PROPN
hassl-3192	169	16	2022	2022	NUM
hassl-3192	169	17	conscientia	conscientia	PROPN
hassl-3192	169	18	beam	beam	PROPN
hassl-3192	169	19	.	.	PUNCT
hassl-3192	170	1	all	all	DET
hassl-3192	170	2	rights	right	NOUN
hassl-3192	170	3	reserved	reserve	VERB
hassl-3192	170	4	.	.	PUNCT
hassl-3192	171	1	table	table	NOUN
hassl-3192	171	2	5	5	NUM
hassl-3192	171	3	.	.	PUNCT
hassl-3192	171	4	sample	sample	NOUN
hassl-3192	171	5	selection	selection	NOUN
hassl-3192	171	6	and	and	CCONJ
hassl-3192	171	7	firm	firm	ADJ
hassl-3192	171	8	distribution	distribution	NOUN
hassl-3192	171	9	by	by	ADP
hassl-3192	171	10	industry	industry	NOUN
hassl-3192	171	11	and	and	CCONJ
hassl-3192	171	12	period	period	NOUN
hassl-3192	171	13	.	.	PUNCT
hassl-3192	172	1	panel	panel	NOUN
hassl-3192	172	2	a	a	DET
hassl-3192	172	3	:	:	PUNCT
hassl-3192	172	4	sample	sample	NOUN
hassl-3192	172	5	selection	selection	NOUN
hassl-3192	172	6	process	process	NOUN
hassl-3192	172	7	selection	selection	NOUN
hassl-3192	172	8	criteria	criterion	NOUN
hassl-3192	172	9	observations	observation	NOUN
hassl-3192	172	10	initial	initial	ADJ
hassl-3192	172	11	observations	observation	NOUN
hassl-3192	172	12	1197	1197	NUM
hassl-3192	172	13	excluded	exclude	VERB
hassl-3192	172	14	:	:	PUNCT
hassl-3192	172	15	companies	company	NOUN
hassl-3192	172	16	with	with	ADP
hassl-3192	172	17	incomplete	incomplete	ADJ
hassl-3192	172	18	data	datum	NOUN
hassl-3192	172	19	(	(	PUNCT
hassl-3192	172	20	400	400	NUM
hassl-3192	172	21	)	)	PUNCT
hassl-3192	172	22	final	final	ADJ
hassl-3192	172	23	observations	observation	NOUN
hassl-3192	172	24	797	797	NUM
hassl-3192	172	25	this	this	DET
hassl-3192	172	26	table	table	NOUN
hassl-3192	172	27	summarizes	summarize	VERB
hassl-3192	172	28	the	the	DET
hassl-3192	172	29	sample	sample	NOUN
hassl-3192	172	30	selection	selection	NOUN
hassl-3192	172	31	for	for	ADP
hassl-3192	172	32	the	the	DET
hassl-3192	172	33	period	period	NOUN
hassl-3192	172	34	as	as	ADV
hassl-3192	172	35	well	well	ADV
hassl-3192	172	36	as	as	ADP
hassl-3192	172	37	the	the	DET
hassl-3192	172	38	sample	sample	NOUN
hassl-3192	172	39	businesses	business	NOUN
hassl-3192	172	40	'	'	PART
hassl-3192	172	41	industry	industry	NOUN
hassl-3192	172	42	split	split	NOUN
hassl-3192	172	43	.	.	PUNCT
hassl-3192	173	1	panel	panel	NOUN
hassl-3192	173	2	a	a	PRON
hassl-3192	173	3	also	also	ADV
hassl-3192	173	4	discusses	discuss	VERB
hassl-3192	173	5	how	how	SCONJ
hassl-3192	173	6	the	the	DET
hassl-3192	173	7	firm	firm	ADJ
hassl-3192	173	8	-	-	PUNCT
hassl-3192	173	9	year	year	NOUN
hassl-3192	173	10	observations	observation	NOUN
hassl-3192	173	11	for	for	ADP
hassl-3192	173	12	the	the	DET
hassl-3192	173	13	regression	regression	NOUN
hassl-3192	173	14	analysis	analysis	NOUN
hassl-3192	173	15	in	in	ADP
hassl-3192	173	16	this	this	DET
hassl-3192	173	17	study	study	NOUN
hassl-3192	173	18	were	be	AUX
hassl-3192	173	19	chosen	choose	VERB
hassl-3192	173	20	.	.	PUNCT
hassl-3192	174	1	panel	panel	NOUN
hassl-3192	174	2	b	b	NOUN
hassl-3192	174	3	:	:	PUNCT
hassl-3192	174	4	firm	firm	ADJ
hassl-3192	174	5	distribution	distribution	NOUN
hassl-3192	174	6	by	by	ADP
hassl-3192	174	7	industry	industry	NOUN
hassl-3192	174	8	and	and	CCONJ
hassl-3192	174	9	period	period	NOUN
hassl-3192	174	10	industry	industry	NOUN
hassl-3192	174	11	before	before	ADP
hassl-3192	174	12	pandemic	pandemic	ADJ
hassl-3192	174	13	after	after	ADP
hassl-3192	174	14	pandemic	pandemic	ADJ
hassl-3192	174	15	total	total	NOUN
hassl-3192	174	16	n	n	PRON
hassl-3192	174	17	%	%	NOUN
hassl-3192	175	1	n	n	PRON
hassl-3192	175	2	%	%	NOUN
hassl-3192	176	1	n	n	PRON
hassl-3192	176	2	%	%	NOUN
hassl-3192	176	3	(	(	PUNCT
hassl-3192	176	4	sic	sic	ADJ
hassl-3192	176	5	0	0	NUM
hassl-3192	176	6	)	)	PUNCT
hassl-3192	176	7	agriculture	agriculture	NOUN
hassl-3192	176	8	,	,	PUNCT
hassl-3192	176	9	forestry	forestry	NOUN
hassl-3192	176	10	and	and	CCONJ
hassl-3192	176	11	fisheries	fishery	NOUN
hassl-3192	176	12	13	13	NUM
hassl-3192	176	13	52.00	52.00	NUM
hassl-3192	176	14	12	12	NUM
hassl-3192	176	15	48.00	48.00	NUM
hassl-3192	176	16	25	25	NUM
hassl-3192	176	17	100	100	NUM
hassl-3192	176	18	(	(	PUNCT
hassl-3192	176	19	sic	sic	ADJ
hassl-3192	176	20	1	1	NUM
hassl-3192	176	21	)	)	PUNCT
hassl-3192	176	22	mining	mine	VERB
hassl-3192	176	23	55	55	NUM
hassl-3192	176	24	49.10	49.10	NUM
hassl-3192	176	25	57	57	NUM
hassl-3192	176	26	50.90	50.90	NUM
hassl-3192	176	27	112	112	NUM
hassl-3192	176	28	100	100	NUM
hassl-3192	176	29	(	(	PUNCT
hassl-3192	176	30	sic	sic	ADJ
hassl-3192	176	31	2	2	NUM
hassl-3192	176	32	)	)	PUNCT
hassl-3192	176	33	construction	construction	NOUN
hassl-3192	176	34	industries	industry	NOUN
hassl-3192	176	35	93	93	NUM
hassl-3192	176	36	46.73	46.73	NUM
hassl-3192	176	37	106	106	NUM
hassl-3192	176	38	53.27	53.27	NUM
hassl-3192	176	39	199	199	NUM
hassl-3192	176	40	100	100	NUM
hassl-3192	176	41	(	(	PUNCT
hassl-3192	176	42	sic	sic	ADJ
hassl-3192	176	43	3	3	NUM
hassl-3192	176	44	)	)	PUNCT
hassl-3192	176	45	manufacturing	manufacture	VERB
hassl-3192	176	46	60	60	NUM
hassl-3192	176	47	49.18	49.18	NUM
hassl-3192	176	48	62	62	NUM
hassl-3192	176	49	50.81	50.81	NUM
hassl-3192	176	50	122	122	NUM
hassl-3192	176	51	100	100	NUM
hassl-3192	176	52	(	(	PUNCT
hassl-3192	176	53	sic	sic	ADJ
hassl-3192	176	54	4	4	NUM
hassl-3192	176	55	)	)	PUNCT
hassl-3192	176	56	transportation	transportation	NOUN
hassl-3192	176	57	,	,	PUNCT
hassl-3192	176	58	communications	communication	NOUN
hassl-3192	176	59	and	and	CCONJ
hassl-3192	176	60	utilities	utility	NOUN
hassl-3192	177	1	58	58	NUM
hassl-3192	177	2	45.31	45.31	NUM
hassl-3192	177	3	70	70	NUM
hassl-3192	177	4	54.69	54.69	NUM
hassl-3192	177	5	128	128	NUM
hassl-3192	177	6	100	100	NUM
hassl-3192	177	7	(	(	PUNCT
hassl-3192	177	8	sic	sic	ADJ
hassl-3192	177	9	5	5	NUM
hassl-3192	177	10	)	)	PUNCT
hassl-3192	177	11	wholesale	wholesale	ADJ
hassl-3192	177	12	&	&	CCONJ
hassl-3192	177	13	retail	retail	ADJ
hassl-3192	177	14	trade	trade	NOUN
hassl-3192	177	15	40	40	NUM
hassl-3192	177	16	53.33	53.33	NUM
hassl-3192	177	17	35	35	NUM
hassl-3192	177	18	46.67	46.67	NUM
hassl-3192	177	19	75	75	NUM
hassl-3192	177	20	100	100	NUM
hassl-3192	177	21	(	(	PUNCT
hassl-3192	177	22	sic	sic	ADJ
hassl-3192	177	23	6	6	NUM
hassl-3192	177	24	)	)	PUNCT
hassl-3192	177	25	finance	finance	NOUN
hassl-3192	177	26	and	and	CCONJ
hassl-3192	177	27	banking	banking	NOUN
hassl-3192	177	28	0	0	NUM
hassl-3192	177	29	0.00	0.00	NUM
hassl-3192	177	30	49	49	NUM
hassl-3192	177	31	100	100	NUM
hassl-3192	177	32	49	49	NUM
hassl-3192	177	33	100	100	NUM
hassl-3192	177	34	(	(	PUNCT
hassl-3192	177	35	sic	sic	ADJ
hassl-3192	177	36	7	7	NUM
hassl-3192	177	37	)	)	PUNCT
hassl-3192	177	38	service	service	NOUN
hassl-3192	177	39	industries	industry	NOUN
hassl-3192	177	40	31	31	NUM
hassl-3192	177	41	45.59	45.59	NUM
hassl-3192	177	42	37	37	NUM
hassl-3192	177	43	54.41	54.41	NUM
hassl-3192	177	44	68	68	NUM
hassl-3192	177	45	100	100	NUM
hassl-3192	177	46	(	(	PUNCT
hassl-3192	177	47	sic	sic	ADJ
hassl-3192	177	48	8)	8)	NUM
hassl-3192	177	49	health	health	NOUN
hassl-3192	177	50	,	,	PUNCT
hassl-3192	177	51	legal	legal	ADJ
hassl-3192	177	52	,	,	PUNCT
hassl-3192	177	53	and	and	CCONJ
hassl-3192	177	54	educational	educational	ADJ
hassl-3192	177	55	services	service	NOUN
hassl-3192	177	56	and	and	CCONJ
hassl-3192	177	57	consulting	consult	VERB
hassl-3192	177	58	8	8	NUM
hassl-3192	177	59	42.11	42.11	NUM
hassl-3192	177	60	11	11	NUM
hassl-3192	177	61	57.89	57.89	NUM
hassl-3192	177	62	19	19	NUM
hassl-3192	177	63	100	100	NUM
hassl-3192	177	64	total	total	NOUN
hassl-3192	177	65	358	358	NUM
hassl-3192	177	66	44.92	44.92	NUM
hassl-3192	177	67	439	439	NUM
hassl-3192	177	68	55.08	55.08	NUM
hassl-3192	177	69	797	797	NUM
hassl-3192	177	70	100	100	NUM
hassl-3192	177	71	panel	panel	NOUN
hassl-3192	177	72	b	b	PROPN
hassl-3192	177	73	provides	provide	VERB
hassl-3192	177	74	an	an	DET
hassl-3192	177	75	industry	industry	NOUN
hassl-3192	177	76	split	split	NOUN
hassl-3192	177	77	of	of	ADP
hassl-3192	177	78	the	the	DET
hassl-3192	177	79	companies	company	NOUN
hassl-3192	177	80	as	as	ADV
hassl-3192	177	81	well	well	ADV
hassl-3192	177	82	as	as	ADP
hassl-3192	177	83	firm	firm	ADJ
hassl-3192	177	84	-	-	PUNCT
hassl-3192	177	85	year	year	NOUN
hassl-3192	177	86	observations	observation	NOUN
hassl-3192	177	87	.	.	PUNCT
hassl-3192	178	1	the	the	DET
hassl-3192	178	2	industry	industry	NOUN
hassl-3192	178	3	is	be	AUX
hassl-3192	178	4	classified	classify	VERB
hassl-3192	178	5	using	use	VERB
hassl-3192	178	6	one	one	NUM
hassl-3192	178	7	-	-	PUNCT
hassl-3192	178	8	digit	digit	NOUN
hassl-3192	178	9	sic	sic	ADJ
hassl-3192	178	10	(	(	PUNCT
hassl-3192	178	11	standard	standard	ADJ
hassl-3192	178	12	industrial	industrial	ADJ
hassl-3192	178	13	classification	classification	NOUN
hassl-3192	178	14	)	)	PUNCT
hassl-3192	178	15	codes	code	NOUN
hassl-3192	178	16	.	.	PUNCT
hassl-3192	179	1	table	table	NOUN
hassl-3192	179	2	6	6	NUM
hassl-3192	179	3	.	.	PUNCT
hassl-3192	180	1	statistic	statistic	ADJ
hassl-3192	180	2	descriptive	descriptive	ADJ
hassl-3192	180	3	(	(	PUNCT
hassl-3192	180	4	panel	panel	NOUN
hassl-3192	180	5	a	a	X
hassl-3192	180	6	)	)	PUNCT
hassl-3192	180	7	.	.	PUNCT
hassl-3192	181	1	panel	panel	NOUN
hassl-3192	181	2	a.	a.	PROPN
hassl-3192	181	3	statistics	statistics	PROPN
hassl-3192	181	4	descriptive	descriptive	VERB
hassl-3192	181	5	full	full	ADJ
hassl-3192	181	6	sample	sample	NOUN
hassl-3192	181	7	variables	variable	NOUN
hassl-3192	181	8	mean	mean	VERB
hassl-3192	181	9	median	median	ADJ
hassl-3192	181	10	standard	standard	ADJ
hassl-3192	181	11	deviation	deviation	NOUN
hassl-3192	181	12	minimum	minimum	NOUN
hassl-3192	181	13	maximum	maximum	NOUN
hassl-3192	181	14	aq_jon	aq_jon	PROPN
hassl-3192	181	15	-0.081	-0.081	PROPN
hassl-3192	181	16	-0.058	-0.058	PUNCT
hassl-3192	181	17	0.108	0.108	NUM
hassl-3192	181	18	-1.708	-1.708	NUM
hassl-3192	181	19	-0.000	-0.000	PUNCT
hassl-3192	181	20	geo_proximity	geo_proximity	NOUN
hassl-3192	181	21	107.423	107.423	NUM
hassl-3192	181	22	10.300	10.300	NUM
hassl-3192	181	23	305.513	305.513	NUM
hassl-3192	181	24	0.096	0.096	NUM
hassl-3192	181	25	2055.000	2055.000	NUM
hassl-3192	181	26	cov	cov	NOUN
hassl-3192	181	27	0.551	0.551	NUM
hassl-3192	181	28	1.000	1.000	NUM
hassl-3192	181	29	0.498	0.498	NUM
hassl-3192	181	30	0.000	0.000	NUM
hassl-3192	181	31	1.000	1.000	NUM
hassl-3192	181	32	pindcomsize	pindcomsize	NOUN
hassl-3192	181	33	0.401	0.401	NUM
hassl-3192	181	34	0.375	0.375	NUM
hassl-3192	181	35	0.126	0.126	NUM
hassl-3192	181	36	0.000	0.000	NUM
hassl-3192	181	37	1.200	1.200	NUM
hassl-3192	181	38	board	board	NOUN
hassl-3192	181	39	size	size	NOUN
hassl-3192	181	40	8.521	8.521	NUM
hassl-3192	181	41	8.000	8.000	NUM
hassl-3192	181	42	3.153	3.153	NUM
hassl-3192	181	43	4.000	4.000	NUM
hassl-3192	181	44	21.000	21.000	NUM
hassl-3192	181	45	busy_auditor	busy_auditor	NOUN
hassl-3192	181	46	4.604	4.604	NUM
hassl-3192	181	47	4.000	4.000	NUM
hassl-3192	181	48	3.195	3.195	NUM
hassl-3192	181	49	1.000	1.000	NUM
hassl-3192	181	50	18.000	18.000	NUM
hassl-3192	181	51	arl	arl	PROPN
hassl-3192	181	52	4.461	4.461	NUM
hassl-3192	181	53	4.454	4.454	NUM
hassl-3192	181	54	0.306	0.306	NUM
hassl-3192	181	55	3.367	3.367	NUM
hassl-3192	181	56	5.252	5.252	NUM
hassl-3192	181	57	rmc	rmc	NOUN
hassl-3192	181	58	0.144	0.144	NUM
hassl-3192	181	59	0.000	0.000	NUM
hassl-3192	181	60	0.352	0.352	NUM
hassl-3192	181	61	0.000	0.000	NUM
hassl-3192	181	62	1.000	1.000	NUM
hassl-3192	181	63	clients	client	NOUN
hassl-3192	181	64	26.880	26.880	NUM
hassl-3192	181	65	27.855	27.855	NUM
hassl-3192	181	66	3.647	3.647	NUM
hassl-3192	181	67	16.856	16.856	NUM
hassl-3192	181	68	33.495	33.495	NUM
hassl-3192	181	69	lev	lev	NOUN
hassl-3192	181	70	0.558	0.558	NUM
hassl-3192	181	71	0.476	0.476	NUM
hassl-3192	181	72	1.048	1.048	NUM
hassl-3192	181	73	0.006	0.006	NUM
hassl-3192	181	74	19.970	19.970	NUM
hassl-3192	181	75	curation	curation	NOUN
hassl-3192	181	76	2.413	2.413	NUM
hassl-3192	181	77	1.480	1.480	NUM
hassl-3192	181	78	3.539	3.539	NUM
hassl-3192	181	79	0.000	0.000	NUM
hassl-3192	181	80	39.130	39.130	NUM
hassl-3192	181	81	coa	coa	NOUN
hassl-3192	181	82	0.051	0.051	NUM
hassl-3192	181	83	0.041	0.041	NUM
hassl-3192	181	84	0.103	0.103	NUM
hassl-3192	181	85	-0.420	-0.420	NUM
hassl-3192	181	86	0.914	0.914	NUM
hassl-3192	181	87	finslack	finslack	NOUN
hassl-3192	181	88	0.102	0.102	NUM
hassl-3192	181	89	0.062	0.062	NUM
hassl-3192	181	90	0.117	0.117	NUM
hassl-3192	181	91	0.001	0.001	NUM
hassl-3192	181	92	0.820	0.820	NUM
hassl-3192	181	93	roa	roa	NOUN
hassl-3192	181	94	3.595	3.595	NUM
hassl-3192	181	95	3.150	3.150	NUM
hassl-3192	181	96	11.786	11.786	NUM
hassl-3192	181	97	-67.930	-67.930	NUM
hassl-3192	181	98	73.010	73.010	NUM
hassl-3192	181	99	in	in	ADP
hassl-3192	181	100	table	table	NOUN
hassl-3192	181	101	6	6	NUM
hassl-3192	181	102	,	,	PUNCT
hassl-3192	181	103	panel	panel	NOUN
hassl-3192	181	104	b	b	PROPN
hassl-3192	181	105	shows	show	VERB
hassl-3192	181	106	a	a	DET
hassl-3192	181	107	comparison	comparison	NOUN
hassl-3192	181	108	between	between	ADP
hassl-3192	181	109	the	the	DET
hassl-3192	181	110	company	company	NOUN
hassl-3192	181	111	's	's	PART
hassl-3192	181	112	descriptive	descriptive	ADJ
hassl-3192	181	113	statistics	statistic	NOUN
hassl-3192	181	114	before	before	ADV
hassl-3192	181	115	and	and	CCONJ
hassl-3192	181	116	after	after	ADP
hassl-3192	181	117	the	the	DET
hassl-3192	181	118	pandemic	pandemic	NOUN
hassl-3192	181	119	.	.	PUNCT
hassl-3192	182	1	it	it	PRON
hassl-3192	182	2	can	can	AUX
hassl-3192	182	3	be	be	AUX
hassl-3192	182	4	seen	see	VERB
hassl-3192	182	5	that	that	SCONJ
hassl-3192	182	6	audit	audit	NOUN
hassl-3192	182	7	quality	quality	NOUN
hassl-3192	182	8	has	have	AUX
hassl-3192	182	9	decreased	decrease	VERB
hassl-3192	182	10	significantly	significantly	ADV
hassl-3192	182	11	,	,	PUNCT
hassl-3192	182	12	as	as	SCONJ
hassl-3192	182	13	shown	show	VERB
hassl-3192	182	14	in	in	ADP
hassl-3192	182	15	the	the	DET
hassl-3192	182	16	minimum	minimum	ADJ
hassl-3192	182	17	audit	audit	NOUN
hassl-3192	182	18	value	value	NOUN
hassl-3192	182	19	after	after	ADP
hassl-3192	182	20	the	the	DET
hassl-3192	182	21	pandemic	pandemic	ADJ
hassl-3192	182	22	(	(	PUNCT
hassl-3192	182	23	-1.708	-1.708	NOUN
hassl-3192	182	24	)	)	PUNCT
hassl-3192	182	25	compared	compare	VERB
hassl-3192	182	26	to	to	ADP
hassl-3192	182	27	the	the	DET
hassl-3192	182	28	previous	previous	ADJ
hassl-3192	182	29	year	year	NOUN
hassl-3192	182	30	.	.	PUNCT
hassl-3192	183	1	this	this	DET
hassl-3192	183	2	condition	condition	NOUN
hassl-3192	183	3	is	be	AUX
hassl-3192	183	4	a	a	DET
hassl-3192	183	5	natural	natural	ADJ
hassl-3192	183	6	thing	thing	NOUN
hassl-3192	183	7	that	that	PRON
hassl-3192	183	8	occurs	occur	VERB
hassl-3192	183	9	in	in	ADP
hassl-3192	183	10	times	time	NOUN
hassl-3192	183	11	of	of	ADP
hassl-3192	183	12	crisis	crisis	NOUN
hassl-3192	183	13	,	,	PUNCT
hassl-3192	183	14	chaos	chaos	NOUN
hassl-3192	183	15	,	,	PUNCT
hassl-3192	183	16	and	and	CCONJ
hassl-3192	183	17	unpredictable	unpredictable	ADJ
hassl-3192	183	18	situations	situation	NOUN
hassl-3192	183	19	.	.	PUNCT
hassl-3192	184	1	however	however	ADV
hassl-3192	184	2	,	,	PUNCT
hassl-3192	184	3	busy	busy	ADJ
hassl-3192	184	4	auditors	auditor	NOUN
hassl-3192	184	5	are	be	AUX
hassl-3192	184	6	more	more	ADJ
hassl-3192	184	7	in	in	ADP
hassl-3192	184	8	conditions	condition	NOUN
hassl-3192	184	9	after	after	ADP
hassl-3192	184	10	the	the	DET
hassl-3192	184	11	pandemic	pandemic	NOUN
hassl-3192	184	12	than	than	ADP
hassl-3192	184	13	before	before	ADP
hassl-3192	184	14	the	the	DET
hassl-3192	184	15	pandemic	pandemic	ADJ
hassl-3192	184	16	auditors	auditor	NOUN
hassl-3192	184	17	who	who	PRON
hassl-3192	184	18	signed	sign	VERB
hassl-3192	184	19	on	on	ADP
hassl-3192	184	20	the	the	DET
hassl-3192	184	21	auditor	auditor	NOUN
hassl-3192	184	22	's	's	PART
hassl-3192	184	23	report	report	NOUN
hassl-3192	184	24	held	hold	VERB
hassl-3192	184	25	in	in	ADP
hassl-3192	184	26	at	at	ADV
hassl-3192	184	27	least	least	ADV
hassl-3192	184	28	four	four	NUM
hassl-3192	184	29	companies	company	NOUN
hassl-3192	184	30	(	(	PUNCT
hassl-3192	184	31	median	median	NOUN
hassl-3192	184	32	4.000	4.000	NUM
hassl-3192	184	33	)	)	PUNCT
hassl-3192	184	34	.	.	PUNCT
hassl-3192	185	1	humanities	humanity	NOUN
hassl-3192	185	2	and	and	CCONJ
hassl-3192	185	3	social	social	ADJ
hassl-3192	185	4	sciences	science	NOUN
hassl-3192	185	5	letters	letter	NOUN
hassl-3192	185	6	,	,	PUNCT
hassl-3192	185	7	2022	2022	NUM
hassl-3192	185	8	,	,	PUNCT
hassl-3192	185	9	10(4	10(4	NUM
hassl-3192	185	10	):	):	PUNCT
hassl-3192	185	11	569	569	NUM
hassl-3192	185	12	-	-	SYM
hassl-3192	185	13	583	583	NUM
hassl-3192	185	14	576	576	NUM
hassl-3192	185	15	©	©	PROPN
hassl-3192	185	16	2022	2022	NUM
hassl-3192	185	17	conscientia	conscientia	PROPN
hassl-3192	185	18	beam	beam	PROPN
hassl-3192	185	19	.	.	PUNCT
hassl-3192	186	1	all	all	DET
hassl-3192	186	2	rights	right	NOUN
hassl-3192	186	3	reserved	reserve	VERB
hassl-3192	186	4	.	.	PUNCT
hassl-3192	187	1	table	table	NOUN
hassl-3192	187	2	6	6	NUM
hassl-3192	187	3	.	.	PUNCT
hassl-3192	188	1	statistic	statistic	ADJ
hassl-3192	188	2	descriptive	descriptive	ADJ
hassl-3192	188	3	(	(	PUNCT
hassl-3192	188	4	panel	panel	NOUN
hassl-3192	188	5	b	b	NOUN
hassl-3192	188	6	)	)	PUNCT
hassl-3192	188	7	.	.	PUNCT
hassl-3192	189	1	panel	panel	PROPN
hassl-3192	189	2	b.	b.	PROPN
hassl-3192	189	3	statistic	statistic	PROPN
hassl-3192	189	4	descriptive	descriptive	ADJ
hassl-3192	189	5	for	for	ADP
hassl-3192	189	6	split	split	ADJ
hassl-3192	189	7	sample	sample	NOUN
hassl-3192	189	8	variables	variable	NOUN
hassl-3192	189	9	before	before	ADP
hassl-3192	189	10	pandemic	pandemic	ADJ
hassl-3192	189	11	after	after	ADP
hassl-3192	189	12	pandemic	pandemic	ADJ
hassl-3192	189	13	mean	mean	NOUN
hassl-3192	189	14	median	median	PROPN
hassl-3192	189	15	std	std	PROPN
hassl-3192	189	16	.	.	PUNCT
hassl-3192	190	1	dev	dev	PROPN
hassl-3192	190	2	min	min	PROPN
hassl-3192	190	3	max	max	PROPN
hassl-3192	190	4	mean	mean	VERB
hassl-3192	190	5	median	median	PROPN
hassl-3192	190	6	std	std	PROPN
hassl-3192	190	7	.	.	PUNCT
hassl-3192	191	1	dev	dev	PROPN
hassl-3192	191	2	min	min	PROPN
hassl-3192	191	3	max	max	PROPN
hassl-3192	191	4	aq_jon	aq_jon	PROPN
hassl-3192	191	5	-0.081	-0.081	PROPN
hassl-3192	191	6	-0.059	-0.059	NUM
hassl-3192	191	7	0.091	0.091	NUM
hassl-3192	191	8	-0.782	-0.782	SYM
hassl-3192	192	1	-0.000	-0.000	NUM
hassl-3192	192	2	-0.082	-0.082	PUNCT
hassl-3192	192	3	-0.056	-0.056	PROPN
hassl-3192	192	4	0.120	0.120	NUM
hassl-3192	192	5	-1.708	-1.708	NUM
hassl-3192	192	6	-0.000	-0.000	PUNCT
hassl-3192	192	7	geo_proximity	geo_proximity	NOUN
hassl-3192	192	8	98.341	98.341	NUM
hassl-3192	192	9	9.400	9.400	NUM
hassl-3192	192	10	293.777	293.777	NUM
hassl-3192	192	11	0.096	0.096	NUM
hassl-3192	192	12	2055.000	2055.000	NUM
hassl-3192	192	13	114.829	114.829	NUM
hassl-3192	192	14	10.800	10.800	NUM
hassl-3192	192	15	314.899	314.899	NUM
hassl-3192	192	16	0.500	0.500	NUM
hassl-3192	192	17	1985.000	1985.000	NUM
hassl-3192	192	18	cov	cov	NOUN
hassl-3192	192	19	0.000	0.000	NUM
hassl-3192	192	20	0.000	0.000	NUM
hassl-3192	192	21	0.000	0.000	NUM
hassl-3192	192	22	0.000	0.000	NUM
hassl-3192	192	23	0.000	0.000	NUM
hassl-3192	192	24	1.000	1.000	NUM
hassl-3192	192	25	1.000	1.000	NUM
hassl-3192	192	26	0.000	0.000	NUM
hassl-3192	192	27	1.000	1.000	NUM
hassl-3192	192	28	1.000	1.000	NUM
hassl-3192	192	29	pindcomsize	pindcomsize	NOUN
hassl-3192	192	30	0.384	0.384	NUM
hassl-3192	192	31	0.333	0.333	NUM
hassl-3192	192	32	0.136	0.136	NUM
hassl-3192	192	33	0.000	0.000	NUM
hassl-3192	192	34	1.200	1.200	NUM
hassl-3192	192	35	0.415	0.415	NUM
hassl-3192	192	36	0.400	0.400	NUM
hassl-3192	192	37	0.115	0.115	NUM
hassl-3192	192	38	0.000	0.000	NUM
hassl-3192	192	39	1.000	1.000	NUM
hassl-3192	192	40	board	board	NOUN
hassl-3192	192	41	size	size	NOUN
hassl-3192	192	42	8.796	8.796	NUM
hassl-3192	192	43	8.000	8.000	NUM
hassl-3192	192	44	3.184	3.184	NUM
hassl-3192	192	45	4.000	4.000	NUM
hassl-3192	192	46	21.000	21.000	NUM
hassl-3192	192	47	8.296	8.296	NUM
hassl-3192	192	48	8.000	8.000	NUM
hassl-3192	192	49	3.113	3.113	NUM
hassl-3192	192	50	4.000	4.000	NUM
hassl-3192	192	51	20.000	20.000	NUM
hassl-3192	192	52	busy_auditor	busy_auditor	NOUN
hassl-3192	192	53	4.229	4.229	NUM
hassl-3192	192	54	4.000	4.000	NUM
hassl-3192	192	55	2.583	2.583	NUM
hassl-3192	192	56	1.000	1.000	NUM
hassl-3192	192	57	12.000	12.000	NUM
hassl-3192	192	58	4.909	4.909	NUM
hassl-3192	192	59	4.000	4.000	NUM
hassl-3192	192	60	3.593	3.593	NUM
hassl-3192	192	61	1.000	1.000	NUM
hassl-3192	192	62	18.000	18.000	NUM
hassl-3192	192	63	arl	arl	PROPN
hassl-3192	192	64	4.364	4.364	NUM
hassl-3192	192	65	4.431	4.431	NUM
hassl-3192	192	66	0.224	0.224	NUM
hassl-3192	192	67	3.434	3.434	NUM
hassl-3192	192	68	4.949	4.949	NUM
hassl-3192	192	69	4.541	4.541	NUM
hassl-3192	192	70	4.511	4.511	NUM
hassl-3192	192	71	0.339	0.339	NUM
hassl-3192	192	72	3.367	3.367	NUM
hassl-3192	192	73	5.252	5.252	NUM
hassl-3192	192	74	rmc	rmc	NOUN
hassl-3192	192	75	0.098	0.098	NUM
hassl-3192	192	76	0.000	0.000	NUM
hassl-3192	192	77	0.297	0.297	NUM
hassl-3192	192	78	0.000	0.000	NUM
hassl-3192	192	79	1.000	1.000	NUM
hassl-3192	192	80	0.182	0.182	NUM
hassl-3192	192	81	0.000	0.000	NUM
hassl-3192	192	82	0.386	0.386	NUM
hassl-3192	192	83	0.000	0.000	NUM
hassl-3192	192	84	1.000	1.000	NUM
hassl-3192	192	85	clients	client	NOUN
hassl-3192	192	86	26.807	26.807	NUM
hassl-3192	192	87	27.940	27.940	NUM
hassl-3192	192	88	3.776	3.776	NUM
hassl-3192	192	89	17.451	17.451	NUM
hassl-3192	192	90	33.474	33.474	NUM
hassl-3192	192	91	26.940	26.940	NUM
hassl-3192	192	92	27.768	27.768	NUM
hassl-3192	192	93	3.541	3.541	NUM
hassl-3192	192	94	16.856	16.856	NUM
hassl-3192	192	95	33.495	33.495	NUM
hassl-3192	192	96	lev	lev	NOUN
hassl-3192	193	1	0.621	0.621	NUM
hassl-3192	193	2	0.486	0.486	NUM
hassl-3192	193	3	1.488	1.488	NUM
hassl-3192	193	4	0.020	0.020	NUM
hassl-3192	193	5	19.970	19.970	NUM
hassl-3192	193	6	0.507	0.507	NUM
hassl-3192	193	7	0.466	0.466	NUM
hassl-3192	193	8	0.431	0.431	NUM
hassl-3192	193	9	0.006	0.006	NUM
hassl-3192	193	10	4.889	4.889	NUM
hassl-3192	193	11	curation	curation	NOUN
hassl-3192	193	12	2.162	2.162	NUM
hassl-3192	193	13	1.400	1.400	NUM
hassl-3192	193	14	2.674	2.674	NUM
hassl-3192	193	15	0.000	0.000	NUM
hassl-3192	193	16	35.180	35.180	NUM
hassl-3192	193	17	2.618	2.618	NUM
hassl-3192	193	18	1.500	1.500	NUM
hassl-3192	193	19	4.104	4.104	NUM
hassl-3192	193	20	0.060	0.060	NUM
hassl-3192	193	21	39.130	39.130	NUM
hassl-3192	193	22	coa	coa	NOUN
hassl-3192	193	23	0.050	0.050	NUM
hassl-3192	193	24	0.037	0.037	NUM
hassl-3192	193	25	0.108	0.108	NUM
hassl-3192	193	26	-0.311	-0.311	NOUN
hassl-3192	193	27	0.914	0.914	NUM
hassl-3192	193	28	0.052	0.052	NUM
hassl-3192	193	29	0.047	0.047	NUM
hassl-3192	193	30	0.098	0.098	NUM
hassl-3192	193	31	-0.420	-0.420	NUM
hassl-3192	193	32	0.461	0.461	NUM
hassl-3192	193	33	finslack	finslack	NOUN
hassl-3192	193	34	0.097	0.097	NUM
hassl-3192	193	35	0.061	0.061	NUM
hassl-3192	193	36	0.105	0.105	NUM
hassl-3192	193	37	0.001	0.001	NUM
hassl-3192	193	38	0.688	0.688	NUM
hassl-3192	193	39	0.107	0.107	NUM
hassl-3192	193	40	0.063	0.063	NUM
hassl-3192	193	41	0.127	0.127	NUM
hassl-3192	193	42	0.001	0.001	NUM
hassl-3192	193	43	0.820	0.820	NUM
hassl-3192	193	44	roa	roa	NOUN
hassl-3192	193	45	3.441	3.441	NUM
hassl-3192	193	46	3.405	3.405	NUM
hassl-3192	193	47	12.324	12.324	NUM
hassl-3192	193	48	-60.570	-60.570	NOUN
hassl-3192	193	49	60.540	60.540	NUM
hassl-3192	193	50	3.721	3.721	NUM
hassl-3192	193	51	2.950	2.950	NUM
hassl-3192	193	52	11.341	11.341	NUM
hassl-3192	193	53	-67.930	-67.930	NUM
hassl-3192	193	54	73.010	73.010	NUM
hassl-3192	193	55	table	table	NOUN
hassl-3192	193	56	7	7	NUM
hassl-3192	193	57	.	.	PUNCT
hassl-3192	193	58	pearson	pearson	PROPN
hassl-3192	193	59	correlation	correlation	NOUN
hassl-3192	193	60	.	.	PUNCT
hassl-3192	194	1	variables	variable	NOUN
hassl-3192	195	1	[	[	X
hassl-3192	195	2	1	1	X
hassl-3192	195	3	]	]	X
hassl-3192	196	1	[	[	X
hassl-3192	196	2	2	2	X
hassl-3192	196	3	]	]	X
hassl-3192	196	4	[	[	X
hassl-3192	196	5	3	3	X
hassl-3192	196	6	]	]	X
hassl-3192	196	7	[	[	X
hassl-3192	196	8	4	4	X
hassl-3192	196	9	]	]	X
hassl-3192	196	10	[	[	X
hassl-3192	196	11	5	5	NUM
hassl-3192	196	12	]	]	X
hassl-3192	196	13	[	[	X
hassl-3192	196	14	6	6	NUM
hassl-3192	196	15	]	]	X
hassl-3192	196	16	[	[	X
hassl-3192	196	17	7	7	NUM
hassl-3192	196	18	]	]	X
hassl-3192	197	1	aq_jon	aq_jon	PROPN
hassl-3192	197	2	geo	geo	PROPN
hassl-3192	197	3	_	_	PROPN
hassl-3192	197	4	proximity	proximity	NOUN
hassl-3192	197	5	cov	cov	PROPN
hassl-3192	197	6	pindcomsize	pindcomsize	PROPN
hassl-3192	197	7	board	board	NOUN
hassl-3192	197	8	size	size	NOUN
hassl-3192	197	9	busy_auditor	busy_auditor	PROPN
hassl-3192	197	10	arl	arl	PROPN
hassl-3192	198	1	[	[	X
hassl-3192	198	2	1	1	NUM
hassl-3192	198	3	]	]	PUNCT
hassl-3192	198	4	1.000	1.000	NUM
hassl-3192	199	1	[	[	X
hassl-3192	199	2	2	2	NUM
hassl-3192	199	3	]	]	PUNCT
hassl-3192	199	4	-0.095	-0.095	NOUN
hassl-3192	199	5	*	*	PUNCT
hassl-3192	199	6	*	*	PUNCT
hassl-3192	199	7	*	*	PUNCT
hassl-3192	199	8	(	(	PUNCT
hassl-3192	199	9	0.007	0.007	NUM
hassl-3192	199	10	)	)	PUNCT
hassl-3192	199	11	1.000	1.000	NUM
hassl-3192	199	12	[	[	X
hassl-3192	199	13	3	3	NUM
hassl-3192	199	14	]	]	PUNCT
hassl-3192	199	15	-0.002	-0.002	PUNCT
hassl-3192	199	16	(	(	PUNCT
hassl-3192	199	17	0.950	0.950	NUM
hassl-3192	199	18	)	)	PUNCT
hassl-3192	199	19	0.027	0.027	NUM
hassl-3192	199	20	(	(	PUNCT
hassl-3192	199	21	0.449	0.449	NUM
hassl-3192	199	22	)	)	PUNCT
hassl-3192	199	23	1.000	1.000	NUM
hassl-3192	200	1	[	[	X
hassl-3192	200	2	4	4	NUM
hassl-3192	200	3	]	]	SYM
hassl-3192	200	4	0.026	0.026	NUM
hassl-3192	200	5	(	(	PUNCT
hassl-3192	200	6	0.465	0.465	NUM
hassl-3192	200	7	)	)	PUNCT
hassl-3192	200	8	-0.001	-0.001	PUNCT
hassl-3192	200	9	(	(	PUNCT
hassl-3192	200	10	0.971	0.971	NUM
hassl-3192	200	11	)	)	PUNCT
hassl-3192	200	12	0.122	0.122	NUM
hassl-3192	200	13	*	*	PUNCT
hassl-3192	200	14	*	*	PUNCT
hassl-3192	200	15	*	*	PUNCT
hassl-3192	200	16	(	(	PUNCT
hassl-3192	200	17	0.001	0.001	NUM
hassl-3192	200	18	)	)	PUNCT
hassl-3192	200	19	1.000	1.000	NUM
hassl-3192	201	1	[	[	X
hassl-3192	201	2	5	5	NUM
hassl-3192	201	3	]	]	PUNCT
hassl-3192	201	4	0.113	0.113	NUM
hassl-3192	201	5	*	*	PUNCT
hassl-3192	201	6	*	*	PUNCT
hassl-3192	201	7	*	*	PUNCT
hassl-3192	201	8	(	(	PUNCT
hassl-3192	201	9	0.001	0.001	NUM
hassl-3192	201	10	)	)	PUNCT
hassl-3192	201	11	-0.139	-0.139	PUNCT
hassl-3192	202	1	*	*	PUNCT
hassl-3192	202	2	*	*	PUNCT
hassl-3192	202	3	*	*	PUNCT
hassl-3192	202	4	(	(	PUNCT
hassl-3192	202	5	0.000	0.000	NUM
hassl-3192	202	6	)	)	PUNCT
hassl-3192	202	7	-0.079	-0.079	PUNCT
hassl-3192	203	1	*	*	PUNCT
hassl-3192	203	2	*	*	PUNCT
hassl-3192	203	3	(	(	PUNCT
hassl-3192	203	4	0.026	0.026	NUM
hassl-3192	203	5	)	)	PUNCT
hassl-3192	203	6	-0.083	-0.083	NOUN
hassl-3192	204	1	*	*	PUNCT
hassl-3192	204	2	*	*	PUNCT
hassl-3192	204	3	(	(	PUNCT
hassl-3192	204	4	0.020	0.020	NUM
hassl-3192	204	5	)	)	PUNCT
hassl-3192	204	6	1.000	1.000	NUM
hassl-3192	204	7	[	[	X
hassl-3192	204	8	6	6	NUM
hassl-3192	204	9	]	]	PUNCT
hassl-3192	204	10	-0.058	-0.058	X
hassl-3192	204	11	*	*	PUNCT
hassl-3192	204	12	(	(	PUNCT
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hassl-3192	224	12	-0.145	-0.145	PROPN
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hassl-3192	224	14	*	*	PUNCT
hassl-3192	224	15	*	*	PUNCT
hassl-3192	224	16	(	(	PUNCT
hassl-3192	224	17	0.000	0.000	NUM
hassl-3192	224	18	)	)	PUNCT
hassl-3192	224	19	1.000	1.000	NUM
hassl-3192	225	1	[	[	X
hassl-3192	225	2	12	12	NUM
hassl-3192	225	3	]	]	PUNCT
hassl-3192	225	4	0.045	0.045	NUM
hassl-3192	225	5	(	(	PUNCT
hassl-3192	225	6	0.206	0.206	NUM
hassl-3192	225	7	)	)	PUNCT
hassl-3192	225	8	0.043	0.043	NUM
hassl-3192	225	9	(	(	PUNCT
hassl-3192	225	10	0.221	0.221	NUM
hassl-3192	225	11	)	)	PUNCT
hassl-3192	225	12	-0.071	-0.071	NOUN
hassl-3192	225	13	*	*	PUNCT
hassl-3192	225	14	*	*	PUNCT
hassl-3192	225	15	(	(	PUNCT
hassl-3192	225	16	0.046	0.046	NUM
hassl-3192	225	17	)	)	PUNCT
hassl-3192	225	18	-0.057	-0.057	PUNCT
hassl-3192	225	19	(	(	PUNCT
hassl-3192	225	20	0.108	0.108	NUM
hassl-3192	225	21	)	)	PUNCT
hassl-3192	225	22	1.000	1.000	NUM
hassl-3192	226	1	[	[	X
hassl-3192	226	2	13	13	NUM
hassl-3192	226	3	]	]	SYM
hassl-3192	226	4	0.009	0.009	NUM
hassl-3192	226	5	(	(	PUNCT
hassl-3192	226	6	0.808	0.808	NUM
hassl-3192	226	7	)	)	PUNCT
hassl-3192	226	8	0.059	0.059	NUM
hassl-3192	226	9	*	*	PUNCT
hassl-3192	226	10	(	(	PUNCT
hassl-3192	226	11	0.093	0.093	NUM
hassl-3192	226	12	)	)	PUNCT
hassl-3192	226	13	-0.071	-0.071	NOUN
hassl-3192	226	14	*	*	PUNCT
hassl-3192	226	15	*	*	PUNCT
hassl-3192	226	16	(	(	PUNCT
hassl-3192	226	17	0.046	0.046	NUM
hassl-3192	226	18	)	)	PUNCT
hassl-3192	226	19	0.323	0.323	NUM
hassl-3192	226	20	*	*	PUNCT
hassl-3192	226	21	*	*	PUNCT
hassl-3192	226	22	*	*	PUNCT
hassl-3192	226	23	(	(	PUNCT
hassl-3192	226	24	0.000	0.000	NUM
hassl-3192	226	25	)	)	PUNCT
hassl-3192	226	26	0.138	0.138	NUM
hassl-3192	227	1	*	*	PUNCT
hassl-3192	227	2	*	*	PUNCT
hassl-3192	227	3	*	*	PUNCT
hassl-3192	227	4	(	(	PUNCT
hassl-3192	227	5	0.000	0.000	NUM
hassl-3192	227	6	)	)	PUNCT
hassl-3192	227	7	1.000	1.000	NUM
hassl-3192	228	1	[	[	X
hassl-3192	228	2	14	14	NUM
hassl-3192	228	3	]	]	PUNCT
hassl-3192	228	4	0.072	0.072	NUM
hassl-3192	228	5	*	*	PUNCT
hassl-3192	228	6	*	*	PUNCT
hassl-3192	228	7	(	(	PUNCT
hassl-3192	228	8	0.043	0.043	NUM
hassl-3192	228	9	)	)	PUNCT
hassl-3192	228	10	0.076	0.076	NUM
hassl-3192	228	11	*	*	PUNCT
hassl-3192	228	12	*	*	PUNCT
hassl-3192	228	13	(	(	PUNCT
hassl-3192	228	14	0.033	0.033	NUM
hassl-3192	228	15	)	)	PUNCT
hassl-3192	228	16	-0.220	-0.220	PROPN
hassl-3192	228	17	*	*	PUNCT
hassl-3192	228	18	*	*	PUNCT
hassl-3192	228	19	*	*	PUNCT
hassl-3192	228	20	(	(	PUNCT
hassl-3192	228	21	0.000	0.000	NUM
hassl-3192	228	22	)	)	PUNCT
hassl-3192	228	23	0.062	0.062	NUM
hassl-3192	228	24	*	*	SYM
hassl-3192	228	25	(	(	PUNCT
hassl-3192	228	26	0.082	0.082	NUM
hassl-3192	228	27	)	)	PUNCT
hassl-3192	228	28	0.412	0.412	NUM
hassl-3192	228	29	*	*	PUNCT
hassl-3192	228	30	*	*	PUNCT
hassl-3192	228	31	*	*	PUNCT
hassl-3192	228	32	(	(	PUNCT
hassl-3192	228	33	0.000	0.000	NUM
hassl-3192	228	34	)	)	PUNCT
hassl-3192	228	35	0.205	0.205	NUM
hassl-3192	228	36	*	*	PUNCT
hassl-3192	228	37	*	*	PUNCT
hassl-3192	228	38	*	*	PUNCT
hassl-3192	228	39	(	(	PUNCT
hassl-3192	228	40	0.000	0.000	NUM
hassl-3192	228	41	)	)	PUNCT
hassl-3192	228	42	1.000	1.000	NUM
hassl-3192	228	43	note	note	NOUN
hassl-3192	228	44	:	:	PUNCT
hassl-3192	228	45	p	p	X
hassl-3192	228	46	-	-	PUNCT
hassl-3192	228	47	values	value	NOUN
hassl-3192	228	48	in	in	ADP
hassl-3192	228	49	parentheses	parenthesis	NOUN
hassl-3192	228	50	.	.	PUNCT
hassl-3192	229	1	*	*	PUNCT
hassl-3192	230	1	p	p	X
hassl-3192	230	2	<	<	X
hassl-3192	230	3	0.1	0.1	NUM
hassl-3192	230	4	,	,	PUNCT
hassl-3192	230	5	*	*	PUNCT
hassl-3192	230	6	*	*	PUNCT
hassl-3192	230	7	p	p	X
hassl-3192	230	8	<	<	X
hassl-3192	230	9	0.05	0.05	NUM
hassl-3192	230	10	,	,	PUNCT
hassl-3192	230	11	*	*	PUNCT
hassl-3192	230	12	*	*	PUNCT
hassl-3192	230	13	*	*	PUNCT
hassl-3192	230	14	p	p	X
hassl-3192	230	15	<	<	X
hassl-3192	230	16	0.01	0.01	NUM
hassl-3192	230	17	.	.	PUNCT
hassl-3192	231	1	humanities	humanity	NOUN
hassl-3192	231	2	and	and	CCONJ
hassl-3192	231	3	social	social	ADJ
hassl-3192	231	4	sciences	science	NOUN
hassl-3192	231	5	letters	letter	NOUN
hassl-3192	231	6	,	,	PUNCT
hassl-3192	231	7	2022	2022	NUM
hassl-3192	231	8	,	,	PUNCT
hassl-3192	231	9	10(4	10(4	NUM
hassl-3192	231	10	):	):	PUNCT
hassl-3192	231	11	569	569	NUM
hassl-3192	231	12	-	-	SYM
hassl-3192	231	13	583	583	NUM
hassl-3192	231	14	577	577	NUM
hassl-3192	231	15	©	©	PROPN
hassl-3192	231	16	2022	2022	NUM
hassl-3192	231	17	conscientia	conscientia	PROPN
hassl-3192	231	18	beam	beam	PROPN
hassl-3192	231	19	.	.	PUNCT
hassl-3192	232	1	all	all	DET
hassl-3192	232	2	rights	right	NOUN
hassl-3192	232	3	reserved	reserve	VERB
hassl-3192	232	4	.	.	PUNCT
hassl-3192	233	1	table	table	NOUN
hassl-3192	233	2	7	7	NUM
hassl-3192	233	3	indicates	indicate	VERB
hassl-3192	233	4	pearson	pearson	NOUN
hassl-3192	233	5	correlation	correlation	NOUN
hassl-3192	233	6	to	to	PART
hassl-3192	233	7	test	test	VERB
hassl-3192	233	8	the	the	DET
hassl-3192	233	9	autocorrelation	autocorrelation	NOUN
hassl-3192	233	10	between	between	ADP
hassl-3192	233	11	one	one	NUM
hassl-3192	233	12	variable	variable	NOUN
hassl-3192	233	13	and	and	CCONJ
hassl-3192	233	14	another	another	DET
hassl-3192	233	15	one	one	NOUN
hassl-3192	233	16	in	in	ADP
hassl-3192	233	17	the	the	DET
hassl-3192	233	18	equation	equation	NOUN
hassl-3192	233	19	of	of	ADP
hassl-3192	233	20	this	this	DET
hassl-3192	233	21	study	study	NOUN
hassl-3192	233	22	.	.	PUNCT
hassl-3192	234	1	this	this	DET
hassl-3192	234	2	test	test	NOUN
hassl-3192	234	3	found	find	VERB
hassl-3192	234	4	that	that	SCONJ
hassl-3192	234	5	the	the	DET
hassl-3192	234	6	metric	metric	NOUN
hassl-3192	234	7	between	between	ADP
hassl-3192	234	8	geographic	geographic	ADJ
hassl-3192	234	9	proximity	proximity	NOUN
hassl-3192	234	10	(	(	PUNCT
hassl-3192	234	11	geo_proximity	geo_proximity	NOUN
hassl-3192	234	12	)	)	PUNCT
hassl-3192	234	13	was	be	AUX
hassl-3192	234	14	negatively	negatively	ADV
hassl-3192	234	15	correlated	correlate	VERB
hassl-3192	234	16	with	with	ADP
hassl-3192	234	17	audit	audit	NOUN
hassl-3192	234	18	quality	quality	NOUN
hassl-3192	234	19	(	(	PUNCT
hassl-3192	234	20	aq_jon	aq_jon	PROPN
hassl-3192	234	21	)	)	PUNCT
hassl-3192	234	22	as	as	SCONJ
hassl-3192	234	23	predicted	predict	VERB
hassl-3192	234	24	by	by	ADP
hassl-3192	234	25	this	this	DET
hassl-3192	234	26	study	study	NOUN
hassl-3192	234	27	.	.	PUNCT
hassl-3192	235	1	control	control	NOUN
hassl-3192	235	2	variables	variable	NOUN
hassl-3192	235	3	partially	partially	ADV
hassl-3192	235	4	show	show	VERB
hassl-3192	235	5	the	the	DET
hassl-3192	235	6	correlation	correlation	NOUN
hassl-3192	235	7	metric	metric	ADJ
hassl-3192	235	8	with	with	ADP
hassl-3192	235	9	the	the	DET
hassl-3192	235	10	primary	primary	ADJ
hassl-3192	235	11	variable	variable	NOUN
hassl-3192	235	12	of	of	ADP
hassl-3192	235	13	this	this	DET
hassl-3192	235	14	study	study	NOUN
hassl-3192	235	15	(	(	PUNCT
hassl-3192	235	16	aq_jon	aq_jon	PROPN
hassl-3192	235	17	)	)	PUNCT
hassl-3192	235	18	.	.	PUNCT
hassl-3192	236	1	for	for	ADP
hassl-3192	236	2	example	example	NOUN
hassl-3192	236	3	,	,	PUNCT
hassl-3192	236	4	board	board	NOUN
hassl-3192	236	5	size	size	NOUN
hassl-3192	236	6	is	be	AUX
hassl-3192	236	7	positively	positively	ADV
hassl-3192	236	8	connected	connect	VERB
hassl-3192	236	9	with	with	ADP
hassl-3192	236	10	aq	aq	PROPN
hassl-3192	236	11	jon	jon	PROPN
hassl-3192	236	12	,	,	PUNCT
hassl-3192	236	13	indicating	indicate	VERB
hassl-3192	236	14	that	that	SCONJ
hassl-3192	236	15	the	the	DET
hassl-3192	236	16	greater	great	ADJ
hassl-3192	236	17	is	be	AUX
hassl-3192	236	18	the	the	DET
hassl-3192	236	19	number	number	NOUN
hassl-3192	236	20	of	of	ADP
hassl-3192	236	21	boards	board	NOUN
hassl-3192	236	22	in	in	ADP
hassl-3192	236	23	a	a	DET
hassl-3192	236	24	corporation	corporation	NOUN
hassl-3192	236	25	,	,	PUNCT
hassl-3192	236	26	the	the	DET
hassl-3192	236	27	higher	high	ADJ
hassl-3192	236	28	is	be	AUX
hassl-3192	236	29	the	the	DET
hassl-3192	236	30	audit	audit	NOUN
hassl-3192	236	31	quality	quality	NOUN
hassl-3192	236	32	.	.	PUNCT
hassl-3192	237	1	4.2	4.2	NUM
hassl-3192	237	2	.	.	PUNCT
hassl-3192	238	1	geographic	geographic	ADJ
hassl-3192	238	2	proximity	proximity	NOUN
hassl-3192	238	3	and	and	CCONJ
hassl-3192	238	4	audit	audit	NOUN
hassl-3192	238	5	quality	quality	NOUN
hassl-3192	238	6	in	in	ADP
hassl-3192	238	7	indonesia	indonesia	PROPN
hassl-3192	238	8	to	to	PART
hassl-3192	238	9	test	test	VERB
hassl-3192	238	10	the	the	DET
hassl-3192	238	11	hypothesis	hypothesis	NOUN
hassl-3192	238	12	1	1	NUM
hassl-3192	238	13	,	,	PUNCT
hassl-3192	238	14	this	this	DET
hassl-3192	238	15	section	section	NOUN
hassl-3192	238	16	predicts	predict	VERB
hassl-3192	238	17	a	a	DET
hassl-3192	238	18	negative	negative	ADJ
hassl-3192	238	19	association	association	NOUN
hassl-3192	238	20	between	between	ADP
hassl-3192	238	21	geographic	geographic	ADJ
hassl-3192	238	22	closeness	closeness	NOUN
hassl-3192	238	23	and	and	CCONJ
hassl-3192	238	24	audit	audit	NOUN
hassl-3192	238	25	quality	quality	NOUN
hassl-3192	238	26	.	.	PUNCT
hassl-3192	239	1	the	the	DET
hassl-3192	239	2	results	result	NOUN
hassl-3192	239	3	of	of	ADP
hassl-3192	239	4	the	the	DET
hassl-3192	239	5	regression	regression	NOUN
hassl-3192	239	6	equation	equation	NOUN
hassl-3192	239	7	model	model	NOUN
hassl-3192	239	8	between	between	ADP
hassl-3192	239	9	geographic	geographic	ADJ
hassl-3192	239	10	proximity	proximity	NOUN
hassl-3192	239	11	and	and	CCONJ
hassl-3192	239	12	audit	audit	NOUN
hassl-3192	239	13	quality	quality	NOUN
hassl-3192	239	14	are	be	AUX
hassl-3192	239	15	shown	show	VERB
hassl-3192	239	16	in	in	ADP
hassl-3192	239	17	table	table	NOUN
hassl-3192	239	18	8	8	NUM
hassl-3192	239	19	.	.	PUNCT
hassl-3192	240	1	it	it	PRON
hassl-3192	240	2	indicates	indicate	VERB
hassl-3192	240	3	the	the	DET
hassl-3192	240	4	coefficient	coefficient	NOUN
hassl-3192	240	5	of	of	ADP
hassl-3192	240	6	geo_proximity	geo_proximity	NOUN
hassl-3192	240	7	is	be	AUX
hassl-3192	240	8	0.000	0.000	NUM
hassl-3192	240	9	and	and	CCONJ
hassl-3192	240	10	negative	negative	ADJ
hassl-3192	240	11	significant	significant	ADJ
hassl-3192	240	12	at	at	ADP
hassl-3192	240	13	the	the	DET
hassl-3192	240	14	5	5	NUM
hassl-3192	240	15	%	%	NOUN
hassl-3192	240	16	level	level	NOUN
hassl-3192	240	17	(	(	PUNCT
hassl-3192	240	18	t=-2.36	t=-2.36	NOUN
hassl-3192	240	19	)	)	PUNCT
hassl-3192	240	20	.	.	PUNCT
hassl-3192	241	1	thus	thus	ADV
hassl-3192	241	2	,	,	PUNCT
hassl-3192	241	3	it	it	PRON
hassl-3192	241	4	can	can	AUX
hassl-3192	241	5	be	be	AUX
hassl-3192	241	6	said	say	VERB
hassl-3192	241	7	that	that	SCONJ
hassl-3192	241	8	the	the	DET
hassl-3192	241	9	research	research	NOUN
hassl-3192	241	10	hypothesis	hypothesis	NOUN
hassl-3192	241	11	1	1	NUM
hassl-3192	241	12	is	be	AUX
hassl-3192	241	13	accepted	accept	VERB
hassl-3192	241	14	.	.	PUNCT
hassl-3192	242	1	companies	company	NOUN
hassl-3192	242	2	with	with	ADP
hassl-3192	242	3	more	more	ADV
hassl-3192	242	4	geographical	geographical	ADJ
hassl-3192	242	5	proximity	proximity	NOUN
hassl-3192	242	6	between	between	ADP
hassl-3192	242	7	the	the	DET
hassl-3192	242	8	companies	company	NOUN
hassl-3192	242	9	’	’	PART
hassl-3192	242	10	headquarters	headquarter	NOUN
hassl-3192	242	11	will	will	AUX
hassl-3192	242	12	reduce	reduce	VERB
hassl-3192	242	13	the	the	DET
hassl-3192	242	14	quality	quality	NOUN
hassl-3192	242	15	of	of	ADP
hassl-3192	242	16	audits	audits	NOUN
hassl-3192	242	17	produced	produce	VERB
hassl-3192	242	18	.	.	PUNCT
hassl-3192	243	1	on	on	ADP
hassl-3192	243	2	the	the	DET
hassl-3192	243	3	other	other	ADJ
hassl-3192	243	4	hand	hand	NOUN
hassl-3192	243	5	,	,	PUNCT
hassl-3192	243	6	companies	company	NOUN
hassl-3192	243	7	with	with	ADP
hassl-3192	243	8	closer	close	ADJ
hassl-3192	243	9	geographic	geographic	ADJ
hassl-3192	243	10	proximity	proximity	NOUN
hassl-3192	243	11	tend	tend	VERB
hassl-3192	243	12	to	to	PART
hassl-3192	243	13	benefit	benefit	VERB
hassl-3192	243	14	by	by	ADP
hassl-3192	243	15	better	well	ADJ
hassl-3192	243	16	audit	audit	NOUN
hassl-3192	243	17	quality	quality	NOUN
hassl-3192	243	18	.	.	PUNCT
hassl-3192	244	1	table	table	NOUN
hassl-3192	244	2	8	8	NUM
hassl-3192	244	3	.	.	PUNCT
hassl-3192	245	1	ols	ol	NOUN
hassl-3192	245	2	regression	regression	NOUN
hassl-3192	245	3	result	result	NOUN
hassl-3192	245	4	for	for	ADP
hassl-3192	245	5	geo_proximity	geo_proximity	NOUN
hassl-3192	245	6	and	and	CCONJ
hassl-3192	245	7	audit	audit	NOUN
hassl-3192	245	8	quality	quality	NOUN
hassl-3192	245	9	.	.	PUNCT
hassl-3192	246	1	variables	variable	NOUN
hassl-3192	246	2	aq_jon	aq_jon	PROPN
hassl-3192	246	3	geo_proximity	geo_proximity	NOUN
hassl-3192	246	4	-0.000	-0.000	PUNCT
hassl-3192	246	5	*	*	NOUN
hassl-3192	246	6	*	*	PUNCT
hassl-3192	246	7	(	(	PUNCT
hassl-3192	246	8	-2.36	-2.36	NOUN
hassl-3192	246	9	)	)	PUNCT
hassl-3192	246	10	cov	cov	NOUN
hassl-3192	246	11	0.008	0.008	NUM
hassl-3192	246	12	(	(	PUNCT
hassl-3192	246	13	0.96	0.96	NUM
hassl-3192	246	14	)	)	PUNCT
hassl-3192	246	15	pindcomsize	pindcomsize	NOUN
hassl-3192	246	16	0.017	0.017	NUM
hassl-3192	246	17	(	(	PUNCT
hassl-3192	246	18	0.58	0.58	NUM
hassl-3192	246	19	)	)	PUNCT
hassl-3192	246	20	boardsize	boardsize	VERB
hassl-3192	246	21	0.002	0.002	NUM
hassl-3192	246	22	*	*	SYM
hassl-3192	246	23	(	(	PUNCT
hassl-3192	246	24	1.65	1.65	NUM
hassl-3192	246	25	)	)	PUNCT
hassl-3192	246	26	busy_auditor	busy_auditor	NOUN
hassl-3192	246	27	-0.002	-0.002	PUNCT
hassl-3192	246	28	(	(	PUNCT
hassl-3192	246	29	-1.63	-1.63	X
hassl-3192	246	30	)	)	PUNCT
hassl-3192	246	31	arl	arl	PROPN
hassl-3192	246	32	-0.019	-0.019	PROPN
hassl-3192	246	33	(	(	PUNCT
hassl-3192	246	34	-1.47	-1.47	X
hassl-3192	246	35	)	)	PUNCT
hassl-3192	246	36	rmc	rmc	NOUN
hassl-3192	246	37	-0.019	-0.019	PROPN
hassl-3192	246	38	*	*	PUNCT
hassl-3192	246	39	(	(	PUNCT
hassl-3192	246	40	-1.79	-1.79	NOUN
hassl-3192	246	41	)	)	PUNCT
hassl-3192	246	42	clientsize	clientsize	NOUN
hassl-3192	246	43	-0.001	-0.001	PUNCT
hassl-3192	246	44	(	(	PUNCT
hassl-3192	246	45	-0.52	-0.52	ADJ
hassl-3192	246	46	)	)	PUNCT
hassl-3192	246	47	lev	lev	NOUN
hassl-3192	246	48	-0.015	-0.015	PUNCT
hassl-3192	246	49	*	*	PUNCT
hassl-3192	246	50	*	*	PUNCT
hassl-3192	246	51	*	*	PUNCT
hassl-3192	246	52	(	(	PUNCT
hassl-3192	246	53	-4.35	-4.35	NOUN
hassl-3192	246	54	)	)	PUNCT
hassl-3192	246	55	curation	curation	NOUN
hassl-3192	246	56	-0.004	-0.004	PUNCT
hassl-3192	246	57	*	*	PUNCT
hassl-3192	246	58	*	*	PUNCT
hassl-3192	246	59	*	*	PUNCT
hassl-3192	246	60	(	(	PUNCT
hassl-3192	246	61	-4.12	-4.12	NOUN
hassl-3192	246	62	)	)	PUNCT
hassl-3192	246	63	coa	coa	NOUN
hassl-3192	246	64	0.294	0.294	NUM
hassl-3192	246	65	*	*	PUNCT
hassl-3192	246	66	*	*	PUNCT
hassl-3192	246	67	*	*	PUNCT
hassl-3192	246	68	(	(	PUNCT
hassl-3192	246	69	7.46	7.46	NUM
hassl-3192	246	70	)	)	PUNCT
hassl-3192	246	71	finslack	finslack	NOUN
hassl-3192	246	72	-0.032	-0.032	PRON
hassl-3192	246	73	(	(	PUNCT
hassl-3192	246	74	-0.95	-0.95	NOUN
hassl-3192	246	75	)	)	PUNCT
hassl-3192	246	76	roa	roa	NOUN
hassl-3192	246	77	-0.001	-0.001	PROPN
hassl-3192	246	78	*	*	PUNCT
hassl-3192	246	79	*	*	PUNCT
hassl-3192	246	80	(	(	PUNCT
hassl-3192	246	81	-2.27	-2.27	NUM
hassl-3192	246	82	)	)	PUNCT
hassl-3192	246	83	industry	industry	NOUN
hassl-3192	246	84	fixed	fix	VERB
hassl-3192	246	85	effect	effect	NOUN
hassl-3192	246	86	included	include	VERB
hassl-3192	246	87	year	year	NOUN
hassl-3192	246	88	fixed	fix	VERB
hassl-3192	246	89	effect	effect	NOUN
hassl-3192	246	90	included	include	VERB
hassl-3192	246	91	_	_	PROPN
hassl-3192	246	92	cons	con	NOUN
hassl-3192	246	93	0.030	0.030	NUM
hassl-3192	246	94	(	(	PUNCT
hassl-3192	246	95	0.42	0.42	NUM
hassl-3192	246	96	)	)	PUNCT
hassl-3192	246	97	r2	r2	NOUN
hassl-3192	246	98	0.170	0.170	NUM
hassl-3192	246	99	r2_a	r2_a	NOUN
hassl-3192	246	100	0.147	0.147	NUM
hassl-3192	246	101	n	n	DET
hassl-3192	246	102	797	797	NUM
hassl-3192	246	103	note	note	NOUN
hassl-3192	246	104	:	:	PUNCT
hassl-3192	246	105	in	in	ADP
hassl-3192	246	106	this	this	DET
hassl-3192	246	107	study	study	NOUN
hassl-3192	246	108	,	,	PUNCT
hassl-3192	246	109	797	797	NUM
hassl-3192	246	110	samples	sample	NOUN
hassl-3192	246	111	are	be	AUX
hassl-3192	246	112	used	use	VERB
hassl-3192	246	113	in	in	ADP
hassl-3192	246	114	the	the	DET
hassl-3192	246	115	regression	regression	NOUN
hassl-3192	246	116	.	.	PUNCT
hassl-3192	247	1	audit	audit	NOUN
hassl-3192	247	2	quality	quality	NOUN
hassl-3192	247	3	(	(	PUNCT
hassl-3192	247	4	aq	aq	PROPN
hassl-3192	247	5	jon	jon	NOUN
hassl-3192	247	6	)	)	PUNCT
hassl-3192	247	7	is	be	AUX
hassl-3192	247	8	the	the	DET
hassl-3192	247	9	dependent	dependent	ADJ
hassl-3192	247	10	variable	variable	NOUN
hassl-3192	247	11	.	.	PUNCT
hassl-3192	248	1	the	the	DET
hassl-3192	248	2	sample	sample	NOUN
hassl-3192	248	3	includes	include	VERB
hassl-3192	248	4	all	all	DET
hassl-3192	248	5	idx	idx	ADJ
hassl-3192	248	6	-	-	PUNCT
hassl-3192	248	7	listed	list	VERB
hassl-3192	248	8	companies	company	NOUN
hassl-3192	248	9	from	from	ADP
hassl-3192	248	10	before	before	ADP
hassl-3192	248	11	(	(	PUNCT
hassl-3192	248	12	2018	2018	NUM
hassl-3192	248	13	)	)	PUNCT
hassl-3192	248	14	and	and	CCONJ
hassl-3192	248	15	after	after	ADP
hassl-3192	248	16	(	(	PUNCT
hassl-3192	248	17	2019	2019	NUM
hassl-3192	248	18	)	)	PUNCT
hassl-3192	248	19	pandemic	pandemic	ADJ
hassl-3192	248	20	.	.	PUNCT
hassl-3192	249	1	standard	standard	ADJ
hassl-3192	249	2	mistakes	mistake	NOUN
hassl-3192	249	3	are	be	AUX
hassl-3192	249	4	classified	classify	VERB
hassl-3192	249	5	according	accord	VERB
hassl-3192	249	6	to	to	ADP
hassl-3192	249	7	industry	industry	NOUN
hassl-3192	249	8	and	and	CCONJ
hassl-3192	249	9	year	year	NOUN
hassl-3192	249	10	.	.	PUNCT
hassl-3192	250	1	all	all	DET
hassl-3192	250	2	continuous	continuous	ADJ
hassl-3192	250	3	variables	variable	NOUN
hassl-3192	250	4	are	be	AUX
hassl-3192	250	5	winorized	winorize	VERB
hassl-3192	250	6	at	at	ADP
hassl-3192	250	7	the	the	DET
hassl-3192	250	8	1	1	NUM
hassl-3192	250	9	%	%	NOUN
hassl-3192	250	10	and	and	CCONJ
hassl-3192	250	11	99.9	99.9	NUM
hassl-3192	250	12	%	%	NOUN
hassl-3192	250	13	levels	level	NOUN
hassl-3192	250	14	.	.	PUNCT
hassl-3192	251	1	the	the	DET
hassl-3192	251	2	t	t	PROPN
hassl-3192	251	3	-	-	PUNCT
hassl-3192	251	4	statistics	statistic	NOUN
hassl-3192	251	5	are	be	AUX
hassl-3192	251	6	shown	show	VERB
hassl-3192	251	7	in	in	ADP
hassl-3192	251	8	parenthesis	parenthesis	NOUN
hassl-3192	251	9	.	.	PUNCT
hassl-3192	252	1	significance	significance	NOUN
hassl-3192	252	2	is	be	AUX
hassl-3192	252	3	calculated	calculate	VERB
hassl-3192	252	4	as	as	ADP
hassl-3192	252	5	*	*	PROPN
hassl-3192	252	6	10	10	NUM
hassl-3192	252	7	%	%	NOUN
hassl-3192	252	8	,	,	PUNCT
hassl-3192	252	9	*	*	PUNCT
hassl-3192	252	10	*	*	PUNCT
hassl-3192	252	11	5	5	NUM
hassl-3192	252	12	%	%	NOUN
hassl-3192	252	13	,	,	PUNCT
hassl-3192	252	14	and	and	CCONJ
hassl-3192	252	15	*	*	PUNCT
hassl-3192	252	16	*	*	PUNCT
hassl-3192	252	17	*	*	PUNCT
hassl-3192	252	18	1	1	NUM
hassl-3192	252	19	%	%	NOUN
hassl-3192	252	20	.	.	PUNCT
hassl-3192	253	1	humanities	humanity	NOUN
hassl-3192	253	2	and	and	CCONJ
hassl-3192	253	3	social	social	ADJ
hassl-3192	253	4	sciences	science	NOUN
hassl-3192	253	5	letters	letter	NOUN
hassl-3192	253	6	,	,	PUNCT
hassl-3192	253	7	2022	2022	NUM
hassl-3192	253	8	,	,	PUNCT
hassl-3192	253	9	10(4	10(4	NUM
hassl-3192	253	10	):	):	PUNCT
hassl-3192	253	11	569	569	NUM
hassl-3192	253	12	-	-	SYM
hassl-3192	253	13	583	583	NUM
hassl-3192	253	14	578	578	NUM
hassl-3192	253	15	©	©	PROPN
hassl-3192	253	16	2022	2022	NUM
hassl-3192	253	17	conscientia	conscientia	PROPN
hassl-3192	253	18	beam	beam	PROPN
hassl-3192	253	19	.	.	PUNCT
hassl-3192	254	1	all	all	DET
hassl-3192	254	2	rights	right	NOUN
hassl-3192	254	3	reserved	reserve	VERB
hassl-3192	254	4	.	.	PUNCT
hassl-3192	255	1	due	due	ADP
hassl-3192	255	2	to	to	ADP
hassl-3192	255	3	geographical	geographical	ADJ
hassl-3192	255	4	proximity	proximity	NOUN
hassl-3192	255	5	,	,	PUNCT
hassl-3192	255	6	the	the	DET
hassl-3192	255	7	decline	decline	NOUN
hassl-3192	255	8	in	in	ADP
hassl-3192	255	9	audit	audit	NOUN
hassl-3192	255	10	quality	quality	NOUN
hassl-3192	255	11	occurs	occur	VERB
hassl-3192	255	12	because	because	SCONJ
hassl-3192	255	13	the	the	DET
hassl-3192	255	14	information	information	NOUN
hassl-3192	255	15	of	of	ADP
hassl-3192	255	16	transfer	transfer	NOUN
hassl-3192	255	17	and	and	CCONJ
hassl-3192	255	18	communication	communication	NOUN
hassl-3192	255	19	process	process	NOUN
hassl-3192	255	20	are	be	AUX
hassl-3192	255	21	not	not	PART
hassl-3192	255	22	achieved	achieve	VERB
hassl-3192	255	23	.	.	PUNCT
hassl-3192	256	1	auditors	auditor	NOUN
hassl-3192	256	2	who	who	PRON
hassl-3192	256	3	are	be	AUX
hassl-3192	256	4	not	not	PART
hassl-3192	256	5	geographically	geographically	ADV
hassl-3192	256	6	close	close	ADJ
hassl-3192	256	7	to	to	ADP
hassl-3192	256	8	the	the	DET
hassl-3192	256	9	firm	firm	NOUN
hassl-3192	256	10	have	have	VERB
hassl-3192	256	11	challenges	challenge	NOUN
hassl-3192	256	12	in	in	ADP
hassl-3192	256	13	learning	learn	VERB
hassl-3192	256	14	client	client	NOUN
hassl-3192	256	15	-	-	PUNCT
hassl-3192	256	16	specific	specific	ADJ
hassl-3192	256	17	features	feature	NOUN
hassl-3192	256	18	including	include	VERB
hassl-3192	256	19	motivations	motivation	NOUN
hassl-3192	256	20	,	,	PUNCT
hassl-3192	256	21	capabilities	capability	NOUN
hassl-3192	256	22	,	,	PUNCT
hassl-3192	256	23	chances	chance	NOUN
hassl-3192	256	24	for	for	ADP
hassl-3192	256	25	opportunistic	opportunistic	ADJ
hassl-3192	256	26	profits	profit	NOUN
hassl-3192	256	27	management	management	NOUN
hassl-3192	256	28	,	,	PUNCT
hassl-3192	256	29	and	and	CCONJ
hassl-3192	256	30	client	client	NOUN
hassl-3192	256	31	business	business	NOUN
hassl-3192	256	32	concerns	concern	NOUN
hassl-3192	256	33	that	that	SCONJ
hassl-3192	256	34	necessitate	necessitate	ADJ
hassl-3192	256	35	audit	audit	NOUN
hassl-3192	256	36	risk	risk	NOUN
hassl-3192	256	37	assessment	assessment	NOUN
hassl-3192	256	38	.	.	PUNCT
hassl-3192	257	1	in	in	ADP
hassl-3192	257	2	general	general	ADJ
hassl-3192	257	3	,	,	PUNCT
hassl-3192	257	4	covid-19	covid-19	PROPN
hassl-3192	257	5	presents	present	VERB
hassl-3192	257	6	its	its	PRON
hassl-3192	257	7	challenges	challenge	NOUN
hassl-3192	257	8	for	for	ADP
hassl-3192	257	9	auditors	auditor	NOUN
hassl-3192	257	10	and	and	CCONJ
hassl-3192	257	11	companies	company	NOUN
hassl-3192	257	12	.	.	PUNCT
hassl-3192	258	1	first	first	ADV
hassl-3192	258	2	,	,	PUNCT
hassl-3192	258	3	the	the	DET
hassl-3192	258	4	audit	audit	NOUN
hassl-3192	258	5	process	process	NOUN
hassl-3192	258	6	is	be	AUX
hassl-3192	258	7	hampered	hamper	VERB
hassl-3192	258	8	due	due	ADP
hassl-3192	258	9	to	to	ADP
hassl-3192	258	10	adjustments	adjustment	NOUN
hassl-3192	258	11	that	that	PRON
hassl-3192	258	12	had	have	VERB
hassl-3192	258	13	to	to	PART
hassl-3192	258	14	be	be	AUX
hassl-3192	258	15	made	make	VERB
hassl-3192	258	16	in	in	ADP
hassl-3192	258	17	the	the	DET
hassl-3192	258	18	midst	midst	NOUN
hassl-3192	258	19	of	of	ADP
hassl-3192	258	20	a	a	DET
hassl-3192	258	21	pandemic	pandemic	NOUN
hassl-3192	258	22	.	.	PUNCT
hassl-3192	259	1	second	second	ADJ
hassl-3192	259	2	,	,	PUNCT
hassl-3192	259	3	the	the	DET
hassl-3192	259	4	companies	company	NOUN
hassl-3192	259	5	will	will	AUX
hassl-3192	259	6	not	not	PART
hassl-3192	259	7	experience	experience	VERB
hassl-3192	259	8	difficulties	difficulty	NOUN
hassl-3192	259	9	in	in	ADP
hassl-3192	259	10	operational	operational	ADJ
hassl-3192	259	11	on	on	ADP
hassl-3192	259	12	administrative	administrative	ADJ
hassl-3192	259	13	or	or	CCONJ
hassl-3192	259	14	managerial	managerial	ADJ
hassl-3192	259	15	activities	activity	NOUN
hassl-3192	259	16	.	.	PUNCT
hassl-3192	260	1	in	in	ADP
hassl-3192	260	2	this	this	DET
hassl-3192	260	3	case	case	NOUN
hassl-3192	260	4	,	,	PUNCT
hassl-3192	260	5	geographical	geographical	ADJ
hassl-3192	260	6	proximity	proximity	NOUN
hassl-3192	260	7	becomes	become	VERB
hassl-3192	260	8	an	an	DET
hassl-3192	260	9	important	important	ADJ
hassl-3192	260	10	key	key	NOUN
hassl-3192	260	11	and	and	CCONJ
hassl-3192	260	12	has	have	VERB
hassl-3192	260	13	a	a	DET
hassl-3192	260	14	high	high	ADJ
hassl-3192	260	15	impact	impact	NOUN
hassl-3192	260	16	during	during	ADP
hassl-3192	260	17	this	this	DET
hassl-3192	260	18	crisis	crisis	NOUN
hassl-3192	260	19	.	.	PUNCT
hassl-3192	261	1	to	to	PART
hassl-3192	261	2	counteract	counteract	VERB
hassl-3192	261	3	biases	bias	NOUN
hassl-3192	261	4	from	from	ADP
hassl-3192	261	5	industry	industry	NOUN
hassl-3192	261	6	features	feature	NOUN
hassl-3192	261	7	and	and	CCONJ
hassl-3192	261	8	year	year	NOUN
hassl-3192	261	9	-	-	PUNCT
hassl-3192	261	10	to	to	ADP
hassl-3192	261	11	-	-	PUNCT
hassl-3192	261	12	year	year	NOUN
hassl-3192	261	13	circumstances	circumstance	NOUN
hassl-3192	261	14	,	,	PUNCT
hassl-3192	261	15	this	this	DET
hassl-3192	261	16	study	study	NOUN
hassl-3192	261	17	adds	add	VERB
hassl-3192	261	18	industry	industry	NOUN
hassl-3192	261	19	and	and	CCONJ
hassl-3192	261	20	year	year	NOUN
hassl-3192	261	21	fixed	fix	VERB
hassl-3192	261	22	effects	effect	NOUN
hassl-3192	261	23	to	to	ADP
hassl-3192	261	24	the	the	DET
hassl-3192	261	25	equation	equation	NOUN
hassl-3192	261	26	in	in	ADP
hassl-3192	261	27	general	general	ADJ
hassl-3192	261	28	.	.	PUNCT
hassl-3192	262	1	the	the	DET
hassl-3192	262	2	control	control	NOUN
hassl-3192	262	3	variables	variable	VERB
hassl-3192	262	4	in	in	ADP
hassl-3192	262	5	this	this	DET
hassl-3192	262	6	study	study	NOUN
hassl-3192	262	7	are	be	AUX
hassl-3192	262	8	compatible	compatible	ADJ
hassl-3192	262	9	with	with	ADP
hassl-3192	262	10	the	the	DET
hassl-3192	262	11	general	general	ADJ
hassl-3192	262	12	specifications	specification	NOUN
hassl-3192	262	13	'	'	PART
hassl-3192	262	14	primary	primary	ADJ
hassl-3192	262	15	conclusions	conclusion	NOUN
hassl-3192	262	16	.	.	PUNCT
hassl-3192	263	1	companies	company	NOUN
hassl-3192	263	2	with	with	ADP
hassl-3192	263	3	higher	high	ADJ
hassl-3192	263	4	cash	cash	NOUN
hassl-3192	263	5	from	from	ADP
hassl-3192	263	6	operating	operate	VERB
hassl-3192	263	7	activities	activity	NOUN
hassl-3192	263	8	(	(	PUNCT
hassl-3192	263	9	coa	coa	NOUN
hassl-3192	263	10	)	)	PUNCT
hassl-3192	263	11	and	and	CCONJ
hassl-3192	263	12	a	a	DET
hassl-3192	263	13	higher	high	ADJ
hassl-3192	263	14	number	number	NOUN
hassl-3192	263	15	of	of	ADP
hassl-3192	263	16	boards	board	NOUN
hassl-3192	263	17	in	in	ADP
hassl-3192	263	18	the	the	DET
hassl-3192	263	19	firm	firm	NOUN
hassl-3192	263	20	(	(	PUNCT
hassl-3192	263	21	board	board	NOUN
hassl-3192	263	22	size	size	NOUN
hassl-3192	263	23	)	)	PUNCT
hassl-3192	263	24	are	be	AUX
hassl-3192	263	25	shown	show	VERB
hassl-3192	263	26	to	to	PART
hassl-3192	263	27	be	be	AUX
hassl-3192	263	28	positively	positively	ADV
hassl-3192	263	29	and	and	CCONJ
hassl-3192	263	30	substantially	substantially	ADV
hassl-3192	263	31	related	relate	VERB
hassl-3192	263	32	to	to	ADP
hassl-3192	263	33	better	well	ADJ
hassl-3192	263	34	audit	audit	NOUN
hassl-3192	263	35	quality	quality	NOUN
hassl-3192	263	36	.	.	PUNCT
hassl-3192	264	1	in	in	ADP
hassl-3192	264	2	testing	test	VERB
hassl-3192	264	3	this	this	DET
hassl-3192	264	4	equation	equation	NOUN
hassl-3192	264	5	,	,	PUNCT
hassl-3192	264	6	the	the	DET
hassl-3192	264	7	results	result	NOUN
hassl-3192	264	8	show	show	VERB
hassl-3192	264	9	consistency	consistency	NOUN
hassl-3192	264	10	with	with	ADP
hassl-3192	264	11	the	the	DET
hassl-3192	264	12	hypothesis	hypothesis	NOUN
hassl-3192	264	13	built	build	VERB
hassl-3192	264	14	,	,	PUNCT
hassl-3192	264	15	companies	company	NOUN
hassl-3192	264	16	with	with	ADP
hassl-3192	264	17	far	far	ADJ
hassl-3192	264	18	geographic	geographic	ADJ
hassl-3192	264	19	proximity	proximity	NOUN
hassl-3192	264	20	indicate	indicate	VERB
hassl-3192	264	21	low	low	ADJ
hassl-3192	264	22	audit	audit	NOUN
hassl-3192	264	23	quality	quality	NOUN
hassl-3192	264	24	.	.	PUNCT
hassl-3192	265	1	this	this	DET
hassl-3192	265	2	study	study	NOUN
hassl-3192	265	3	finds	find	VERB
hassl-3192	265	4	that	that	SCONJ
hassl-3192	265	5	geographic	geographic	ADJ
hassl-3192	265	6	proximity	proximity	NOUN
hassl-3192	265	7	(	(	PUNCT
hassl-3192	265	8	geo_proximity	geo_proximity	NOUN
hassl-3192	265	9	)	)	PUNCT
hassl-3192	265	10	is	be	AUX
hassl-3192	265	11	significantly	significantly	ADV
hassl-3192	265	12	associated	associate	VERB
hassl-3192	265	13	with	with	ADP
hassl-3192	265	14	the	the	DET
hassl-3192	265	15	post	post	ADJ
hassl-3192	265	16	-	-	ADJ
hassl-3192	265	17	pandemic	pandemic	ADJ
hassl-3192	265	18	period	period	NOUN
hassl-3192	265	19	,	,	PUNCT
hassl-3192	265	20	whereas	whereas	SCONJ
hassl-3192	265	21	geographic	geographic	ADJ
hassl-3192	265	22	proximity	proximity	NOUN
hassl-3192	265	23	does	do	AUX
hassl-3192	265	24	not	not	PART
hassl-3192	265	25	cause	cause	VERB
hassl-3192	265	26	problems	problem	NOUN
hassl-3192	265	27	before	before	ADP
hassl-3192	265	28	the	the	DET
hassl-3192	265	29	pandemic	pandemic	NOUN
hassl-3192	265	30	.	.	PUNCT
hassl-3192	266	1	this	this	DET
hassl-3192	266	2	finding	finding	NOUN
hassl-3192	266	3	is	be	AUX
hassl-3192	266	4	appropriate	appropriate	ADJ
hassl-3192	266	5	with	with	ADP
hassl-3192	266	6	many	many	ADJ
hassl-3192	266	7	previous	previous	ADJ
hassl-3192	266	8	researches	research	NOUN
hassl-3192	266	9	on	on	ADP
hassl-3192	266	10	the	the	DET
hassl-3192	266	11	identic	identic	ADJ
hassl-3192	266	12	topic	topic	NOUN
hassl-3192	266	13	that	that	SCONJ
hassl-3192	266	14	local	local	ADJ
hassl-3192	266	15	auditors	auditor	NOUN
hassl-3192	266	16	benefit	benefit	VERB
hassl-3192	266	17	from	from	ADP
hassl-3192	266	18	the	the	DET
hassl-3192	266	19	advantage	advantage	NOUN
hassl-3192	266	20	of	of	ADP
hassl-3192	266	21	geographic	geographic	ADJ
hassl-3192	266	22	proximity	proximity	NOUN
hassl-3192	266	23	during	during	ADP
hassl-3192	266	24	a	a	DET
hassl-3192	266	25	pandemic	pandemic	NOUN
hassl-3192	266	26	because	because	SCONJ
hassl-3192	266	27	they	they	PRON
hassl-3192	266	28	have	have	VERB
hassl-3192	266	29	more	more	ADV
hassl-3192	266	30	easily	easily	ADJ
hassl-3192	266	31	access	access	NOUN
hassl-3192	266	32	to	to	ADP
hassl-3192	266	33	client	client	NOUN
hassl-3192	266	34	-	-	PUNCT
hassl-3192	266	35	specific	specific	ADJ
hassl-3192	266	36	knowledge	knowledge	NOUN
hassl-3192	266	37	relative	relative	ADJ
hassl-3192	266	38	to	to	ADP
hassl-3192	266	39	the	the	DET
hassl-3192	266	40	nonlocal	nonlocal	ADJ
hassl-3192	266	41	auditor	auditor	NOUN
hassl-3192	266	42	(	(	PUNCT
hassl-3192	266	43	choi	choi	PROPN
hassl-3192	266	44	et	et	PROPN
hassl-3192	266	45	al	al	PROPN
hassl-3192	266	46	.	.	PROPN
hassl-3192	266	47	,	,	PUNCT
hassl-3192	266	48	2012	2012	NUM
hassl-3192	266	49	;	;	PUNCT
hassl-3192	266	50	jensen	jensen	PROPN
hassl-3192	266	51	et	et	PROPN
hassl-3192	266	52	al	al	PROPN
hassl-3192	266	53	.	.	PROPN
hassl-3192	266	54	,	,	PUNCT
hassl-3192	266	55	2015	2015	NUM
hassl-3192	266	56	)	)	PUNCT
hassl-3192	266	57	.	.	PUNCT
hassl-3192	267	1	it	it	PRON
hassl-3192	267	2	also	also	ADV
hassl-3192	267	3	supports	support	VERB
hassl-3192	267	4	the	the	DET
hassl-3192	267	5	finding	finding	NOUN
hassl-3192	267	6	that	that	SCONJ
hassl-3192	267	7	the	the	DET
hassl-3192	267	8	decentralization	decentralization	NOUN
hassl-3192	267	9	structure	structure	NOUN
hassl-3192	267	10	in	in	ADP
hassl-3192	267	11	big	big	ADJ
hassl-3192	267	12	4	4	NUM
hassl-3192	267	13	audit	audit	NOUN
hassl-3192	267	14	companies	company	NOUN
hassl-3192	267	15	increases	increase	VERB
hassl-3192	267	16	geographic	geographic	ADJ
hassl-3192	267	17	proximity	proximity	NOUN
hassl-3192	267	18	(	(	PUNCT
hassl-3192	267	19	beck	beck	PROPN
hassl-3192	267	20	et	et	PROPN
hassl-3192	267	21	al	al	PROPN
hassl-3192	267	22	.	.	PROPN
hassl-3192	267	23	,	,	PUNCT
hassl-3192	267	24	2019	2019	NUM
hassl-3192	267	25	)	)	PUNCT
hassl-3192	267	26	and	and	CCONJ
hassl-3192	267	27	provides	provide	VERB
hassl-3192	267	28	higher	high	ADJ
hassl-3192	267	29	quality	quality	NOUN
hassl-3192	267	30	audits	audits	NOUN
hassl-3192	267	31	than	than	ADP
hassl-3192	267	32	small	small	ADJ
hassl-3192	267	33	offices	office	NOUN
hassl-3192	267	34	(	(	PUNCT
hassl-3192	267	35	choi	choi	NOUN
hassl-3192	267	36	et	et	PROPN
hassl-3192	267	37	al	al	PROPN
hassl-3192	267	38	.	.	PROPN
hassl-3192	267	39	,	,	PUNCT
hassl-3192	267	40	2010	2010	NUM
hassl-3192	267	41	;	;	PUNCT
hassl-3192	267	42	francis	francis	PROPN
hassl-3192	267	43	&	&	CCONJ
hassl-3192	267	44	yu	yu	PROPN
hassl-3192	267	45	,	,	PUNCT
hassl-3192	267	46	2009	2009	NUM
hassl-3192	267	47	)	)	PUNCT
hassl-3192	267	48	.	.	PUNCT
hassl-3192	268	1	the	the	DET
hassl-3192	268	2	finding	finding	NOUN
hassl-3192	268	3	of	of	ADP
hassl-3192	268	4	this	this	DET
hassl-3192	268	5	study	study	NOUN
hassl-3192	268	6	provides	provide	VERB
hassl-3192	268	7	significant	significant	ADJ
hassl-3192	268	8	contributions	contribution	NOUN
hassl-3192	268	9	to	to	ADP
hassl-3192	268	10	many	many	ADJ
hassl-3192	268	11	existing	exist	VERB
hassl-3192	268	12	works	work	NOUN
hassl-3192	268	13	of	of	ADP
hassl-3192	268	14	literature	literature	NOUN
hassl-3192	268	15	for	for	ADP
hassl-3192	268	16	quality	quality	NOUN
hassl-3192	268	17	of	of	ADP
hassl-3192	268	18	audit	audit	NOUN
hassl-3192	268	19	.	.	PUNCT
hassl-3192	269	1	first	first	ADV
hassl-3192	269	2	,	,	PUNCT
hassl-3192	269	3	this	this	DET
hassl-3192	269	4	study	study	NOUN
hassl-3192	269	5	gives	give	VERB
hassl-3192	269	6	additional	additional	ADJ
hassl-3192	269	7	literature	literature	NOUN
hassl-3192	269	8	that	that	PRON
hassl-3192	269	9	audit	audit	NOUN
hassl-3192	269	10	quality	quality	NOUN
hassl-3192	269	11	is	be	AUX
hassl-3192	269	12	influenced	influence	VERB
hassl-3192	269	13	by	by	ADP
hassl-3192	269	14	the	the	DET
hassl-3192	269	15	nearness	nearness	NOUN
hassl-3192	269	16	of	of	ADP
hassl-3192	269	17	geographic	geographic	ADJ
hassl-3192	269	18	office	office	NOUN
hassl-3192	269	19	(	(	PUNCT
hassl-3192	269	20	called	call	VERB
hassl-3192	269	21	geographic	geographic	ADJ
hassl-3192	269	22	proximity	proximity	NOUN
hassl-3192	269	23	)	)	PUNCT
hassl-3192	269	24	as	as	ADP
hassl-3192	269	25	a	a	DET
hassl-3192	269	26	determinant	determinant	ADJ
hassl-3192	269	27	and	and	CCONJ
hassl-3192	269	28	considered	consider	VERB
hassl-3192	269	29	the	the	DET
hassl-3192	269	30	covid-19	covid-19	PROPN
hassl-3192	269	31	pandemic	pandemic	ADJ
hassl-3192	269	32	effect	effect	NOUN
hassl-3192	269	33	.	.	PUNCT
hassl-3192	270	1	the	the	DET
hassl-3192	270	2	findings	finding	NOUN
hassl-3192	270	3	fill	fill	VERB
hassl-3192	270	4	a	a	DET
hassl-3192	270	5	vacuum	vacuum	NOUN
hassl-3192	270	6	in	in	ADP
hassl-3192	270	7	the	the	DET
hassl-3192	270	8	literature	literature	NOUN
hassl-3192	270	9	by	by	ADP
hassl-3192	270	10	revealing	reveal	VERB
hassl-3192	270	11	substantial	substantial	ADJ
hassl-3192	270	12	interconnections	interconnection	NOUN
hassl-3192	270	13	between	between	ADP
hassl-3192	270	14	offices	office	NOUN
hassl-3192	270	15	,	,	PUNCT
hassl-3192	270	16	extending	extend	VERB
hassl-3192	270	17	the	the	DET
hassl-3192	270	18	within	within	NOUN
hassl-3192	270	19	-	-	PUNCT
hassl-3192	270	20	offices	office	NOUN
hassl-3192	270	21	perspective	perspective	NOUN
hassl-3192	270	22	of	of	ADP
hassl-3192	270	23	the	the	DET
hassl-3192	270	24	process	process	NOUN
hassl-3192	270	25	for	for	ADP
hassl-3192	270	26	audit	audit	NOUN
hassl-3192	270	27	.	.	PUNCT
hassl-3192	271	1	even	even	ADV
hassl-3192	271	2	so	so	ADV
hassl-3192	271	3	,	,	PUNCT
hassl-3192	271	4	offices	office	NOUN
hassl-3192	271	5	’	'	PUNCT
hassl-3192	271	6	distancing	distance	VERB
hassl-3192	271	7	creates	create	VERB
hassl-3192	271	8	friction	friction	NOUN
hassl-3192	271	9	that	that	PRON
hassl-3192	271	10	prevents	prevent	VERB
hassl-3192	271	11	these	these	DET
hassl-3192	271	12	exchanges	exchange	NOUN
hassl-3192	271	13	from	from	ADP
hassl-3192	271	14	taking	take	VERB
hassl-3192	271	15	place	place	NOUN
hassl-3192	271	16	.	.	PUNCT
hassl-3192	272	1	second	second	ADJ
hassl-3192	272	2	,	,	PUNCT
hassl-3192	272	3	by	by	ADP
hassl-3192	272	4	taking	take	VERB
hassl-3192	272	5	into	into	ADP
hassl-3192	272	6	account	account	NOUN
hassl-3192	272	7	the	the	DET
hassl-3192	272	8	covid-19	covid-19	PROPN
hassl-3192	272	9	pandemic	pandemic	ADJ
hassl-3192	272	10	impact	impact	NOUN
hassl-3192	272	11	,	,	PUNCT
hassl-3192	272	12	the	the	DET
hassl-3192	272	13	study	study	NOUN
hassl-3192	272	14	's	's	PART
hassl-3192	272	15	findings	finding	NOUN
hassl-3192	272	16	enable	enable	VERB
hassl-3192	272	17	auditors	auditor	NOUN
hassl-3192	272	18	in	in	ADP
hassl-3192	272	19	developing	develop	VERB
hassl-3192	272	20	an	an	DET
hassl-3192	272	21	effective	effective	ADJ
hassl-3192	272	22	audit	audit	NOUN
hassl-3192	272	23	approach	approach	NOUN
hassl-3192	272	24	to	to	PART
hassl-3192	272	25	improve	improve	VERB
hassl-3192	272	26	audit	audit	NOUN
hassl-3192	272	27	quality	quality	NOUN
hassl-3192	272	28	.	.	PUNCT
hassl-3192	273	1	third	third	ADJ
hassl-3192	273	2	,	,	PUNCT
hassl-3192	273	3	auditors	auditor	NOUN
hassl-3192	273	4	use	use	VERB
hassl-3192	273	5	geographic	geographic	ADJ
hassl-3192	273	6	proximity	proximity	NOUN
hassl-3192	273	7	to	to	PART
hassl-3192	273	8	minimize	minimize	VERB
hassl-3192	273	9	and	and	CCONJ
hassl-3192	273	10	streamline	streamline	VERB
hassl-3192	273	11	transportation	transportation	NOUN
hassl-3192	273	12	costs	cost	NOUN
hassl-3192	273	13	and	and	CCONJ
hassl-3192	273	14	information	information	NOUN
hassl-3192	273	15	asymmetry	asymmetry	NOUN
hassl-3192	273	16	that	that	SCONJ
hassl-3192	273	17	impact	impact	NOUN
hassl-3192	273	18	audit	audit	NOUN
hassl-3192	273	19	quality	quality	NOUN
hassl-3192	273	20	by	by	ADP
hassl-3192	273	21	enabling	enable	VERB
hassl-3192	273	22	audit	audit	NOUN
hassl-3192	273	23	companies	company	NOUN
hassl-3192	273	24	to	to	PART
hassl-3192	273	25	have	have	VERB
hassl-3192	273	26	a	a	DET
hassl-3192	273	27	deeper	deep	ADJ
hassl-3192	273	28	understanding	understanding	NOUN
hassl-3192	273	29	of	of	ADP
hassl-3192	273	30	local	local	ADJ
hassl-3192	273	31	customers	customer	NOUN
hassl-3192	273	32	,	,	PUNCT
hassl-3192	273	33	giving	give	VERB
hassl-3192	273	34	clients	client	NOUN
hassl-3192	273	35	more	more	ADJ
hassl-3192	273	36	confidence	confidence	NOUN
hassl-3192	273	37	in	in	ADP
hassl-3192	273	38	locally	locally	ADV
hassl-3192	273	39	located	locate	VERB
hassl-3192	273	40	professional	professional	ADJ
hassl-3192	273	41	skills	skill	NOUN
hassl-3192	273	42	.	.	PUNCT
hassl-3192	274	1	this	this	DET
hassl-3192	274	2	study	study	NOUN
hassl-3192	274	3	is	be	AUX
hassl-3192	274	4	the	the	DET
hassl-3192	274	5	first	first	ADJ
hassl-3192	274	6	research	research	NOUN
hassl-3192	274	7	in	in	ADP
hassl-3192	274	8	indonesia	indonesia	PROPN
hassl-3192	274	9	phenomena	phenomena	PROPN
hassl-3192	274	10	for	for	ADP
hassl-3192	274	11	looking	look	VERB
hassl-3192	274	12	at	at	ADP
hassl-3192	274	13	the	the	DET
hassl-3192	274	14	relationship	relationship	NOUN
hassl-3192	274	15	between	between	ADP
hassl-3192	274	16	geographic	geographic	ADJ
hassl-3192	274	17	proximity	proximity	NOUN
hassl-3192	274	18	and	and	CCONJ
hassl-3192	274	19	audit	audit	NOUN
hassl-3192	274	20	quality	quality	NOUN
hassl-3192	274	21	,	,	PUNCT
hassl-3192	274	22	although	although	SCONJ
hassl-3192	274	23	there	there	PRON
hassl-3192	274	24	has	have	AUX
hassl-3192	274	25	been	be	AUX
hassl-3192	274	26	a	a	DET
hassl-3192	274	27	lot	lot	NOUN
hassl-3192	274	28	of	of	ADP
hassl-3192	274	29	previous	previous	ADJ
hassl-3192	274	30	research	research	NOUN
hassl-3192	274	31	on	on	ADP
hassl-3192	274	32	the	the	DET
hassl-3192	274	33	subject	subject	NOUN
hassl-3192	274	34	.	.	PUNCT
hassl-3192	275	1	4.3	4.3	NUM
hassl-3192	275	2	.	.	PUNCT
hassl-3192	275	3	additional	additional	ADJ
hassl-3192	275	4	test	test	NOUN
hassl-3192	275	5	4.3.1	4.3.1	NUM
hassl-3192	275	6	.	.	PUNCT
hassl-3192	275	7	split	split	VERB
hassl-3192	275	8	sample	sample	NOUN
hassl-3192	275	9	regression	regression	NOUN
hassl-3192	275	10	analysis	analysis	NOUN
hassl-3192	275	11	to	to	PART
hassl-3192	275	12	test	test	NOUN
hassl-3192	275	13	hypothesis	hypothesis	NOUN
hassl-3192	275	14	2	2	NUM
hassl-3192	276	1	,	,	PUNCT
hassl-3192	276	2	we	we	PRON
hassl-3192	276	3	conduct	conduct	VERB
hassl-3192	276	4	this	this	DET
hassl-3192	276	5	test	test	NOUN
hassl-3192	276	6	with	with	ADP
hassl-3192	276	7	divides	divide	VERB
hassl-3192	276	8	the	the	DET
hassl-3192	276	9	primary	primary	ADJ
hassl-3192	276	10	sample	sample	NOUN
hassl-3192	276	11	as	as	SCONJ
hassl-3192	276	12	predicted	predict	VERB
hassl-3192	276	13	regarding	regard	VERB
hassl-3192	276	14	the	the	DET
hassl-3192	276	15	limitations	limitation	NOUN
hassl-3192	276	16	of	of	ADP
hassl-3192	276	17	the	the	DET
hassl-3192	276	18	audit	audit	NOUN
hassl-3192	276	19	process	process	NOUN
hassl-3192	276	20	due	due	ADP
hassl-3192	276	21	to	to	ADP
hassl-3192	276	22	the	the	DET
hassl-3192	276	23	covid-19	covid-19	PROPN
hassl-3192	276	24	pandemic	pandemic	NOUN
hassl-3192	276	25	.	.	PUNCT
hassl-3192	277	1	indonesia	indonesia	PROPN
hassl-3192	277	2	responded	respond	VERB
hassl-3192	277	3	to	to	ADP
hassl-3192	277	4	the	the	DET
hassl-3192	277	5	implementation	implementation	NOUN
hassl-3192	277	6	of	of	ADP
hassl-3192	277	7	restrictions	restriction	NOUN
hassl-3192	277	8	on	on	ADP
hassl-3192	277	9	community	community	NOUN
hassl-3192	277	10	activities	activity	NOUN
hassl-3192	277	11	with	with	ADP
hassl-3192	277	12	various	various	ADJ
hassl-3192	277	13	large	large	ADJ
hassl-3192	277	14	-	-	PUNCT
hassl-3192	277	15	scale	scale	NOUN
hassl-3192	277	16	social	social	ADJ
hassl-3192	277	17	restrictions	restriction	NOUN
hassl-3192	277	18	(	(	PUNCT
hassl-3192	277	19	lssr	lssr	NOUN
hassl-3192	277	20	)	)	PUNCT
hassl-3192	277	21	policies	policy	NOUN
hassl-3192	277	22	.	.	PUNCT
hassl-3192	278	1	as	as	ADP
hassl-3192	278	2	a	a	DET
hassl-3192	278	3	result	result	NOUN
hassl-3192	278	4	,	,	PUNCT
hassl-3192	278	5	the	the	DET
hassl-3192	278	6	freedom	freedom	NOUN
hassl-3192	278	7	of	of	ADP
hassl-3192	278	8	movement	movement	NOUN
hassl-3192	278	9	and	and	CCONJ
hassl-3192	278	10	access	access	NOUN
hassl-3192	278	11	required	require	VERB
hassl-3192	278	12	in	in	ADP
hassl-3192	278	13	companies	company	NOUN
hassl-3192	278	14	auditing	auditing	NOUN
hassl-3192	278	15	activities	activity	NOUN
hassl-3192	278	16	will	will	AUX
hassl-3192	278	17	be	be	AUX
hassl-3192	278	18	limited	limit	VERB
hassl-3192	278	19	.	.	PUNCT
hassl-3192	279	1	the	the	DET
hassl-3192	279	2	results	result	NOUN
hassl-3192	279	3	caused	cause	VERB
hassl-3192	279	4	by	by	ADP
hassl-3192	279	5	differences	difference	NOUN
hassl-3192	279	6	in	in	ADP
hassl-3192	279	7	pressure	pressure	NOUN
hassl-3192	279	8	and	and	CCONJ
hassl-3192	279	9	crisis	crisis	NOUN
hassl-3192	279	10	conditions	condition	NOUN
hassl-3192	279	11	will	will	AUX
hassl-3192	279	12	cause	cause	VERB
hassl-3192	279	13	geographic	geographic	ADJ
hassl-3192	279	14	proximity	proximity	NOUN
hassl-3192	279	15	to	to	PART
hassl-3192	279	16	have	have	VERB
hassl-3192	279	17	significant	significant	ADJ
hassl-3192	279	18	results	result	NOUN
hassl-3192	279	19	compared	compare	VERB
hassl-3192	279	20	to	to	ADP
hassl-3192	279	21	pre	pre	ADJ
hassl-3192	279	22	-	-	ADJ
hassl-3192	279	23	crisis	crisis	NOUN
hassl-3192	279	24	conditions	condition	NOUN
hassl-3192	279	25	.	.	PUNCT
hassl-3192	280	1	thus	thus	ADV
hassl-3192	280	2	,	,	PUNCT
hassl-3192	280	3	this	this	DET
hassl-3192	280	4	study	study	NOUN
hassl-3192	280	5	divides	divide	VERB
hassl-3192	280	6	the	the	DET
hassl-3192	280	7	sample	sample	NOUN
hassl-3192	280	8	of	of	ADP
hassl-3192	280	9	this	this	DET
hassl-3192	280	10	study	study	NOUN
hassl-3192	280	11	and	and	CCONJ
hassl-3192	280	12	gets	get	VERB
hassl-3192	280	13	the	the	DET
hassl-3192	280	14	assumptions	assumption	NOUN
hassl-3192	280	15	verified	verify	VERB
hassl-3192	280	16	.	.	PUNCT
hassl-3192	281	1	the	the	DET
hassl-3192	281	2	results	result	NOUN
hassl-3192	281	3	are	be	AUX
hassl-3192	281	4	shown	show	VERB
hassl-3192	281	5	in	in	ADP
hassl-3192	281	6	table	table	NOUN
hassl-3192	281	7	9	9	NUM
hassl-3192	281	8	.	.	PUNCT
hassl-3192	281	9	audit	audit	NOUN
hassl-3192	281	10	quality	quality	NOUN
hassl-3192	281	11	(	(	PUNCT
hassl-3192	281	12	aq_jon	aq_jon	PROPN
hassl-3192	281	13	)	)	PUNCT
hassl-3192	281	14	is	be	AUX
hassl-3192	281	15	significantly	significantly	ADV
hassl-3192	281	16	related	relate	VERB
hassl-3192	281	17	to	to	ADP
hassl-3192	281	18	geographic	geographic	ADJ
hassl-3192	281	19	proximity	proximity	NOUN
hassl-3192	281	20	(	(	PUNCT
hassl-3192	281	21	geo_proximity	geo_proximity	NOUN
hassl-3192	281	22	)	)	PUNCT
hassl-3192	281	23	in	in	ADP
hassl-3192	281	24	the	the	DET
hassl-3192	281	25	post	post	ADJ
hassl-3192	281	26	-	-	ADJ
hassl-3192	281	27	pandemic	pandemic	ADJ
hassl-3192	281	28	period	period	NOUN
hassl-3192	281	29	,	,	PUNCT
hassl-3192	281	30	whereas	whereas	SCONJ
hassl-3192	281	31	geographic	geographic	ADJ
hassl-3192	281	32	proximity	proximity	NOUN
hassl-3192	281	33	is	be	AUX
hassl-3192	281	34	not	not	PART
hassl-3192	281	35	significant	significant	ADJ
hassl-3192	281	36	amid	amid	ADP
hassl-3192	281	37	pandemic	pandemic	ADJ
hassl-3192	281	38	.	.	PUNCT
hassl-3192	282	1	even	even	ADV
hassl-3192	282	2	though	though	SCONJ
hassl-3192	282	3	our	our	PRON
hassl-3192	282	4	two	two	NUM
hassl-3192	282	5	distribution	distribution	NOUN
hassl-3192	282	6	periods	period	NOUN
hassl-3192	282	7	show	show	VERB
hassl-3192	282	8	the	the	DET
hassl-3192	282	9	same	same	ADJ
hassl-3192	282	10	coefficient	coefficient	NOUN
hassl-3192	282	11	(	(	PUNCT
hassl-3192	282	12	0.000	0.000	NUM
hassl-3192	282	13	)	)	PUNCT
hassl-3192	282	14	and	and	CCONJ
hassl-3192	282	15	are	be	AUX
hassl-3192	282	16	negative	negative	ADJ
hassl-3192	282	17	,	,	PUNCT
hassl-3192	282	18	significant	significant	ADJ
hassl-3192	282	19	at	at	ADP
hassl-3192	282	20	the	the	DET
hassl-3192	282	21	5	5	NUM
hassl-3192	282	22	%	%	NOUN
hassl-3192	282	23	level	level	NOUN
hassl-3192	282	24	(	(	PUNCT
hassl-3192	282	25	t=-2.19	t=-2.19	X
hassl-3192	282	26	)	)	PUNCT
hassl-3192	282	27	is	be	AUX
hassl-3192	282	28	only	only	ADV
hassl-3192	282	29	accepted	accept	VERB
hassl-3192	282	30	in	in	ADP
hassl-3192	282	31	conditions	condition	NOUN
hassl-3192	282	32	after	after	ADP
hassl-3192	282	33	covid	covid	PROPN
hassl-3192	282	34	.	.	PUNCT
hassl-3192	283	1	humanities	humanity	NOUN
hassl-3192	283	2	and	and	CCONJ
hassl-3192	283	3	social	social	ADJ
hassl-3192	283	4	sciences	science	NOUN
hassl-3192	283	5	letters	letter	NOUN
hassl-3192	283	6	,	,	PUNCT
hassl-3192	283	7	2022	2022	NUM
hassl-3192	283	8	,	,	PUNCT
hassl-3192	283	9	10(4	10(4	NUM
hassl-3192	283	10	):	):	PUNCT
hassl-3192	283	11	569	569	NUM
hassl-3192	283	12	-	-	SYM
hassl-3192	283	13	583	583	NUM
hassl-3192	283	14	579	579	NUM
hassl-3192	283	15	©	©	PROPN
hassl-3192	283	16	2022	2022	NUM
hassl-3192	283	17	conscientia	conscientia	PROPN
hassl-3192	283	18	beam	beam	PROPN
hassl-3192	283	19	.	.	PUNCT
hassl-3192	284	1	all	all	DET
hassl-3192	284	2	rights	right	NOUN
hassl-3192	284	3	reserved	reserve	VERB
hassl-3192	284	4	.	.	PUNCT
hassl-3192	285	1	table	table	NOUN
hassl-3192	285	2	9	9	NUM
hassl-3192	285	3	.	.	PUNCT
hassl-3192	286	1	split	split	VERB
hassl-3192	286	2	sample	sample	NOUN
hassl-3192	286	3	regression	regression	NOUN
hassl-3192	286	4	–	–	PUNCT
hassl-3192	286	5	before	before	ADV
hassl-3192	286	6	and	and	CCONJ
hassl-3192	286	7	after	after	ADP
hassl-3192	286	8	pandemic	pandemic	ADJ
hassl-3192	286	9	covid	covid	PROPN
hassl-3192	286	10	–	–	PUNCT
hassl-3192	286	11	19	19	NUM
hassl-3192	286	12	.	.	PUNCT
hassl-3192	287	1	variables	variable	NOUN
hassl-3192	287	2	before	before	ADP
hassl-3192	287	3	pandemic	pandemic	ADJ
hassl-3192	287	4	after	after	ADP
hassl-3192	287	5	pandemic	pandemic	ADJ
hassl-3192	287	6	aq_jon	aq_jon	PROPN
hassl-3192	287	7	aq_jon	aq_jon	PROPN
hassl-3192	287	8	geo_proximity	geo_proximity	NOUN
hassl-3192	287	9	-0.000	-0.000	PUNCT
hassl-3192	287	10	(	(	PUNCT
hassl-3192	287	11	-0.43	-0.43	NUM
hassl-3192	287	12	)	)	PUNCT
hassl-3192	287	13	-0.000	-0.000	PUNCT
hassl-3192	287	14	*	*	PUNCT
hassl-3192	287	15	*	*	PUNCT
hassl-3192	287	16	(	(	PUNCT
hassl-3192	287	17	-2.19	-2.19	NOUN
hassl-3192	287	18	)	)	PUNCT
hassl-3192	287	19	cov	cov	NOUN
hassl-3192	287	20	0.012	0.012	NUM
hassl-3192	287	21	(	(	PUNCT
hassl-3192	287	22	1.48	1.48	NUM
hassl-3192	287	23	)	)	PUNCT
hassl-3192	287	24	0.006	0.006	NUM
hassl-3192	287	25	(	(	PUNCT
hassl-3192	287	26	0.80	0.80	NUM
hassl-3192	287	27	)	)	PUNCT
hassl-3192	287	28	pindcomsize	pindcomsize	NOUN
hassl-3192	287	29	0.083	0.083	NUM
hassl-3192	287	30	*	*	NOUN
hassl-3192	287	31	*	*	PUNCT
hassl-3192	287	32	(	(	PUNCT
hassl-3192	287	33	2.42	2.42	NUM
hassl-3192	287	34	)	)	PUNCT
hassl-3192	287	35	-0.013	-0.013	PUNCT
hassl-3192	287	36	(	(	PUNCT
hassl-3192	287	37	-0.28	-0.28	X
hassl-3192	287	38	)	)	PUNCT
hassl-3192	287	39	boardsize	boardsize	VERB
hassl-3192	287	40	0.003	0.003	NUM
hassl-3192	287	41	*	*	SYM
hassl-3192	287	42	(	(	PUNCT
hassl-3192	287	43	1.78	1.78	NUM
hassl-3192	287	44	)	)	PUNCT
hassl-3192	287	45	0.001	0.001	NUM
hassl-3192	287	46	(	(	PUNCT
hassl-3192	287	47	0.65	0.65	NUM
hassl-3192	287	48	)	)	PUNCT
hassl-3192	287	49	busy_auditor	busy_auditor	NOUN
hassl-3192	287	50	0.003	0.003	NUM
hassl-3192	287	51	(	(	PUNCT
hassl-3192	287	52	1.49	1.49	NUM
hassl-3192	287	53	)	)	PUNCT
hassl-3192	287	54	-0.003	-0.003	NOUN
hassl-3192	288	1	*	*	PUNCT
hassl-3192	288	2	*	*	PUNCT
hassl-3192	288	3	(	(	PUNCT
hassl-3192	288	4	-2.21	-2.21	NOUN
hassl-3192	288	5	)	)	PUNCT
hassl-3192	288	6	arl	arl	PROPN
hassl-3192	288	7	0.013	0.013	NUM
hassl-3192	288	8	(	(	PUNCT
hassl-3192	288	9	0.57	0.57	NUM
hassl-3192	288	10	)	)	PUNCT
hassl-3192	288	11	-0.034	-0.034	NOUN
hassl-3192	288	12	*	*	PUNCT
hassl-3192	288	13	*	*	PUNCT
hassl-3192	288	14	(	(	PUNCT
hassl-3192	288	15	-2.11	-2.11	ADJ
hassl-3192	288	16	)	)	PUNCT
hassl-3192	288	17	rmc	rmc	NOUN
hassl-3192	288	18	-0.004	-0.004	PUNCT
hassl-3192	288	19	(	(	PUNCT
hassl-3192	288	20	-0.22	-0.22	NUM
hassl-3192	288	21	)	)	PUNCT
hassl-3192	288	22	-0.016	-0.016	PRON
hassl-3192	288	23	(	(	PUNCT
hassl-3192	288	24	-1.20	-1.20	X
hassl-3192	288	25	)	)	PUNCT
hassl-3192	288	26	clientsize	clientsize	NOUN
hassl-3192	288	27	-0.001	-0.001	PUNCT
hassl-3192	288	28	(	(	PUNCT
hassl-3192	288	29	-0.53	-0.53	NOUN
hassl-3192	288	30	)	)	PUNCT
hassl-3192	288	31	-0.001	-0.001	PUNCT
hassl-3192	288	32	(	(	PUNCT
hassl-3192	288	33	-0.36	-0.36	NOUN
hassl-3192	288	34	)	)	PUNCT
hassl-3192	288	35	lev	lev	NOUN
hassl-3192	288	36	-0.014	-0.014	NOUN
hassl-3192	288	37	*	*	PUNCT
hassl-3192	288	38	*	*	PUNCT
hassl-3192	288	39	*	*	PUNCT
hassl-3192	288	40	(	(	PUNCT
hassl-3192	288	41	-4.14	-4.14	NOUN
hassl-3192	288	42	)	)	PUNCT
hassl-3192	288	43	-0.029	-0.029	NOUN
hassl-3192	288	44	*	*	PUNCT
hassl-3192	288	45	*	*	PUNCT
hassl-3192	288	46	(	(	PUNCT
hassl-3192	288	47	-2.37	-2.37	NUM
hassl-3192	288	48	)	)	PUNCT
hassl-3192	288	49	curratio	curratio	NOUN
hassl-3192	288	50	0.001	0.001	NUM
hassl-3192	288	51	(	(	PUNCT
hassl-3192	288	52	0.82	0.82	NUM
hassl-3192	288	53	)	)	PUNCT
hassl-3192	288	54	-0.006	-0.006	NOUN
hassl-3192	288	55	*	*	PUNCT
hassl-3192	288	56	*	*	PUNCT
hassl-3192	288	57	*	*	PUNCT
hassl-3192	288	58	(	(	PUNCT
hassl-3192	288	59	-4.65	-4.65	NOUN
hassl-3192	288	60	)	)	PUNCT
hassl-3192	288	61	coa	coa	NOUN
hassl-3192	289	1	0.109	0.109	NUM
hassl-3192	289	2	*	*	PUNCT
hassl-3192	289	3	*	*	PUNCT
hassl-3192	289	4	(	(	PUNCT
hassl-3192	289	5	2.30	2.30	NUM
hassl-3192	289	6	)	)	PUNCT
hassl-3192	289	7	0.475	0.475	NUM
hassl-3192	289	8	*	*	PUNCT
hassl-3192	289	9	*	*	PUNCT
hassl-3192	289	10	*	*	PUNCT
hassl-3192	289	11	(	(	PUNCT
hassl-3192	289	12	7.92	7.92	NUM
hassl-3192	289	13	)	)	PUNCT
hassl-3192	289	14	finslack	finslack	NOUN
hassl-3192	289	15	-0.042	-0.042	PUNCT
hassl-3192	289	16	(	(	PUNCT
hassl-3192	289	17	-0.88	-0.88	ADJ
hassl-3192	289	18	)	)	PUNCT
hassl-3192	289	19	-0.034	-0.034	PUNCT
hassl-3192	289	20	(	(	PUNCT
hassl-3192	289	21	-0.78	-0.78	NUM
hassl-3192	289	22	)	)	PUNCT
hassl-3192	289	23	roa	roa	NOUN
hassl-3192	289	24	0.000	0.000	NUM
hassl-3192	289	25	(	(	PUNCT
hassl-3192	289	26	0.48	0.48	NUM
hassl-3192	289	27	)	)	PUNCT
hassl-3192	289	28	-0.002	-0.002	PUNCT
hassl-3192	289	29	*	*	PUNCT
hassl-3192	289	30	*	*	PUNCT
hassl-3192	289	31	*	*	PUNCT
hassl-3192	289	32	(	(	PUNCT
hassl-3192	289	33	-3.91	-3.91	NOUN
hassl-3192	289	34	)	)	PUNCT
hassl-3192	289	35	industry	industry	NOUN
hassl-3192	289	36	fixed	fix	VERB
hassl-3192	289	37	effect	effect	NOUN
hassl-3192	289	38	included	include	VERB
hassl-3192	289	39	included	include	VERB
hassl-3192	289	40	year	year	NOUN
hassl-3192	289	41	fixed	fix	VERB
hassl-3192	289	42	effect	effect	NOUN
hassl-3192	289	43	included	include	VERB
hassl-3192	289	44	included	include	VERB
hassl-3192	289	45	_	_	PROPN
hassl-3192	289	46	cons	con	NOUN
hassl-3192	289	47	-0.160	-0.160	X
hassl-3192	289	48	(	(	PUNCT
hassl-3192	289	49	-1.42	-1.42	NUM
hassl-3192	289	50	)	)	PUNCT
hassl-3192	289	51	0.116	0.116	NUM
hassl-3192	289	52	(	(	PUNCT
hassl-3192	289	53	1.19	1.19	NUM
hassl-3192	289	54	)	)	PUNCT
hassl-3192	289	55	r2	r2	NOUN
hassl-3192	289	56	0.149	0.149	NUM
hassl-3192	289	57	0.294	0.294	NUM
hassl-3192	289	58	r2_a	r2_a	NOUN
hassl-3192	289	59	0.101	0.101	NUM
hassl-3192	289	60	0.260	0.260	NUM
hassl-3192	289	61	n	n	DET
hassl-3192	289	62	358	358	NUM
hassl-3192	289	63	439	439	NUM
hassl-3192	289	64	note	note	NOUN
hassl-3192	289	65	:	:	PUNCT
hassl-3192	289	66	this	this	DET
hassl-3192	289	67	table	table	NOUN
hassl-3192	289	68	summarizes	summarize	VERB
hassl-3192	289	69	the	the	DET
hassl-3192	289	70	results	result	NOUN
hassl-3192	289	71	of	of	ADP
hassl-3192	289	72	the	the	DET
hassl-3192	289	73	split	split	ADJ
hassl-3192	289	74	sample	sample	NOUN
hassl-3192	289	75	from	from	ADP
hassl-3192	289	76	ols	ol	NOUN
hassl-3192	289	77	regression	regression	NOUN
hassl-3192	289	78	for	for	ADP
hassl-3192	289	79	this	this	DET
hassl-3192	289	80	study	study	NOUN
hassl-3192	289	81	's	's	PART
hassl-3192	289	82	hypothesis	hypothesis	NOUN
hassl-3192	289	83	testing	testing	NOUN
hassl-3192	289	84	.	.	PUNCT
hassl-3192	290	1	this	this	DET
hassl-3192	290	2	test	test	NOUN
hassl-3192	290	3	was	be	AUX
hassl-3192	290	4	carried	carry	VERB
hassl-3192	290	5	out	out	ADP
hassl-3192	290	6	after	after	SCONJ
hassl-3192	290	7	the	the	DET
hassl-3192	290	8	data	data	NOUN
hassl-3192	290	9	had	have	AUX
hassl-3192	290	10	been	be	AUX
hassl-3192	290	11	winsorized	winsorize	VERB
hassl-3192	290	12	for	for	ADP
hassl-3192	290	13	1	1	NUM
hassl-3192	290	14	percent	percent	NOUN
hassl-3192	290	15	and	and	CCONJ
hassl-3192	290	16	99	99	NUM
hassl-3192	290	17	percent	percent	NOUN
hassl-3192	290	18	.	.	PUNCT
hassl-3192	291	1	in	in	ADP
hassl-3192	291	2	parenthesis	parenthesis	NOUN
hassl-3192	291	3	,	,	PUNCT
hassl-3192	291	4	you	you	PRON
hassl-3192	291	5	'll	will	AUX
hassl-3192	291	6	see	see	VERB
hassl-3192	291	7	t	t	PROPN
hassl-3192	291	8	statistics	statistic	NOUN
hassl-3192	291	9	.	.	PUNCT
hassl-3192	292	1	*	*	PUNCT
hassl-3192	292	2	p	p	X
hassl-3192	292	3	<	<	X
hassl-3192	292	4	0.1	0.1	NUM
hassl-3192	292	5	,	,	PUNCT
hassl-3192	292	6	*	*	PUNCT
hassl-3192	292	7	*	*	PUNCT
hassl-3192	292	8	p	p	X
hassl-3192	292	9	<	<	X
hassl-3192	292	10	0.05	0.05	NUM
hassl-3192	292	11	,	,	PUNCT
hassl-3192	292	12	and	and	CCONJ
hassl-3192	292	13	*	*	PUNCT
hassl-3192	292	14	*	*	PUNCT
hassl-3192	292	15	*	*	PUNCT
hassl-3192	292	16	p	p	X
hassl-3192	292	17	<	<	X
hassl-3192	292	18	0.01	0.01	NUM
hassl-3192	292	19	.	.	PUNCT
hassl-3192	293	1	4.4	4.4	NUM
hassl-3192	293	2	.	.	PUNCT
hassl-3192	294	1	potential	potential	ADJ
hassl-3192	294	2	self	self	NOUN
hassl-3192	294	3	–	–	PUNCT
hassl-3192	294	4	selection	selection	NOUN
hassl-3192	294	5	bias	bias	NOUN
hassl-3192	294	6	the	the	DET
hassl-3192	294	7	data	datum	NOUN
hassl-3192	294	8	supported	support	VERB
hassl-3192	294	9	the	the	DET
hassl-3192	294	10	predictions	prediction	NOUN
hassl-3192	294	11	that	that	PRON
hassl-3192	294	12	geographic	geographic	ADJ
hassl-3192	294	13	proximity	proximity	NOUN
hassl-3192	294	14	between	between	ADP
hassl-3192	294	15	the	the	DET
hassl-3192	294	16	auditor	auditor	NOUN
hassl-3192	294	17	and	and	CCONJ
hassl-3192	294	18	customers	customer	NOUN
hassl-3192	294	19	had	have	VERB
hassl-3192	294	20	a	a	DET
hassl-3192	294	21	negative	negative	ADJ
hassl-3192	294	22	association	association	NOUN
hassl-3192	294	23	with	with	ADP
hassl-3192	294	24	audit	audit	NOUN
hassl-3192	294	25	quality	quality	NOUN
hassl-3192	294	26	.	.	PUNCT
hassl-3192	295	1	thus	thus	ADV
hassl-3192	295	2	,	,	PUNCT
hassl-3192	295	3	there	there	PRON
hassl-3192	295	4	will	will	AUX
hassl-3192	295	5	be	be	AUX
hassl-3192	295	6	a	a	DET
hassl-3192	295	7	potential	potential	ADJ
hassl-3192	295	8	self	self	NOUN
hassl-3192	295	9	-	-	PUNCT
hassl-3192	295	10	selection	selection	NOUN
hassl-3192	295	11	bias	bias	NOUN
hassl-3192	295	12	that	that	PRON
hassl-3192	295	13	occurs	occur	VERB
hassl-3192	295	14	from	from	ADP
hassl-3192	295	15	the	the	DET
hassl-3192	295	16	test	test	NOUN
hassl-3192	295	17	model	model	NOUN
hassl-3192	295	18	.	.	PUNCT
hassl-3192	296	1	first	first	ADV
hassl-3192	296	2	,	,	PUNCT
hassl-3192	296	3	the	the	DET
hassl-3192	296	4	selection	selection	NOUN
hassl-3192	296	5	of	of	ADP
hassl-3192	296	6	geographic	geographic	ADJ
hassl-3192	296	7	proximity	proximity	NOUN
hassl-3192	296	8	may	may	AUX
hassl-3192	296	9	involve	involve	VERB
hassl-3192	296	10	the	the	DET
hassl-3192	296	11	driving	drive	VERB
hassl-3192	296	12	force	force	NOUN
hassl-3192	296	13	of	of	ADP
hassl-3192	296	14	factors	factor	NOUN
hassl-3192	296	15	that	that	PRON
hassl-3192	296	16	can	can	AUX
hassl-3192	296	17	not	not	PART
hassl-3192	296	18	be	be	AUX
hassl-3192	296	19	controlled	control	VERB
hassl-3192	296	20	with	with	ADP
hassl-3192	296	21	certainty	certainty	PROPN
hassl-3192	296	22	.	.	PUNCT
hassl-3192	297	1	this	this	PRON
hassl-3192	297	2	may	may	AUX
hassl-3192	297	3	happen	happen	VERB
hassl-3192	297	4	because	because	SCONJ
hassl-3192	297	5	it	it	PRON
hassl-3192	297	6	is	be	AUX
hassl-3192	297	7	not	not	PART
hassl-3192	297	8	sure	sure	ADJ
hassl-3192	297	9	that	that	SCONJ
hassl-3192	297	10	the	the	DET
hassl-3192	297	11	companies	company	NOUN
hassl-3192	297	12	realize	realize	VERB
hassl-3192	297	13	and	and	CCONJ
hassl-3192	297	14	take	take	VERB
hassl-3192	297	15	into	into	ADP
hassl-3192	297	16	account	account	NOUN
hassl-3192	297	17	the	the	DET
hassl-3192	297	18	geographical	geographical	ADJ
hassl-3192	297	19	distance	distance	NOUN
hassl-3192	297	20	that	that	PRON
hassl-3192	297	21	will	will	AUX
hassl-3192	297	22	lead	lead	VERB
hassl-3192	297	23	to	to	ADP
hassl-3192	297	24	an	an	DET
hassl-3192	297	25	event	event	NOUN
hassl-3192	297	26	of	of	ADP
hassl-3192	297	27	practical	practical	ADJ
hassl-3192	297	28	value	value	NOUN
hassl-3192	297	29	.	.	PUNCT
hassl-3192	298	1	second	second	ADJ
hassl-3192	298	2	,	,	PUNCT
hassl-3192	298	3	the	the	DET
hassl-3192	298	4	assumption	assumption	NOUN
hassl-3192	298	5	that	that	SCONJ
hassl-3192	298	6	geographic	geographic	ADJ
hassl-3192	298	7	proximity	proximity	NOUN
hassl-3192	298	8	is	be	AUX
hassl-3192	298	9	exogenous	exogenous	ADJ
hassl-3192	298	10	with	with	ADP
hassl-3192	298	11	potential	potential	ADJ
hassl-3192	298	12	endogeneity	endogeneity	NOUN
hassl-3192	298	13	problems	problem	NOUN
hassl-3192	298	14	has	have	AUX
hassl-3192	298	15	been	be	AUX
hassl-3192	298	16	investigated	investigate	VERB
hassl-3192	298	17	by	by	ADP
hassl-3192	298	18	previous	previous	ADJ
hassl-3192	298	19	studies	study	NOUN
hassl-3192	298	20	.	.	PUNCT
hassl-3192	299	1	that	that	PRON
hassl-3192	299	2	’s	’	VERB
hassl-3192	299	3	why	why	SCONJ
hassl-3192	299	4	this	this	DET
hassl-3192	299	5	study	study	NOUN
hassl-3192	299	6	chose	choose	VERB
hassl-3192	299	7	the	the	DET
hassl-3192	299	8	coarsened	coarsen	VERB
hassl-3192	299	9	exact	exact	ADJ
hassl-3192	299	10	matching	matching	NOUN
hassl-3192	299	11	model	model	NOUN
hassl-3192	299	12	and	and	CCONJ
hassl-3192	299	13	heckman	heckman	PROPN
hassl-3192	299	14	approach	approach	NOUN
hassl-3192	299	15	.	.	PUNCT
hassl-3192	300	1	4.5	4.5	NUM
hassl-3192	300	2	.	.	PUNCT
hassl-3192	300	3	coarsened	coarsen	VERB
hassl-3192	300	4	exact	exact	ADJ
hassl-3192	300	5	matching	matching	NOUN
hassl-3192	300	6	this	this	PRON
hassl-3192	300	7	is	be	AUX
hassl-3192	300	8	the	the	DET
hassl-3192	300	9	first	first	ADJ
hassl-3192	300	10	empirical	empirical	ADJ
hassl-3192	300	11	study	study	NOUN
hassl-3192	300	12	to	to	PART
hassl-3192	300	13	provide	provide	VERB
hassl-3192	300	14	direct	direct	ADJ
hassl-3192	300	15	evidence	evidence	NOUN
hassl-3192	300	16	that	that	SCONJ
hassl-3192	300	17	geographic	geographic	ADJ
hassl-3192	300	18	proximity	proximity	NOUN
hassl-3192	300	19	is	be	AUX
hassl-3192	300	20	associated	associate	VERB
hassl-3192	300	21	with	with	ADP
hassl-3192	300	22	audit	audit	NOUN
hassl-3192	300	23	quality	quality	NOUN
hassl-3192	300	24	during	during	ADP
hassl-3192	300	25	a	a	DET
hassl-3192	300	26	pandemic	pandemic	NOUN
hassl-3192	300	27	.	.	PUNCT
hassl-3192	301	1	to	to	PART
hassl-3192	301	2	maintain	maintain	VERB
hassl-3192	301	3	the	the	DET
hassl-3192	301	4	results	result	NOUN
hassl-3192	301	5	and	and	CCONJ
hassl-3192	301	6	produce	produce	VERB
hassl-3192	301	7	a	a	DET
hassl-3192	301	8	suitable	suitable	ADJ
hassl-3192	301	9	test	test	NOUN
hassl-3192	301	10	,	,	PUNCT
hassl-3192	301	11	this	this	DET
hassl-3192	301	12	study	study	NOUN
hassl-3192	301	13	uses	use	VERB
hassl-3192	301	14	coarsened	coarsen	VERB
hassl-3192	301	15	exact	exact	ADJ
hassl-3192	301	16	matching	matching	NOUN
hassl-3192	301	17	(	(	PUNCT
hassl-3192	301	18	cem	cem	NOUN
hassl-3192	301	19	)	)	PUNCT
hassl-3192	301	20	approach	approach	NOUN
hassl-3192	301	21	because	because	SCONJ
hassl-3192	301	22	of	of	ADP
hassl-3192	301	23	the	the	DET
hassl-3192	301	24	potential	potential	NOUN
hassl-3192	301	25	for	for	ADP
hassl-3192	301	26	bias	bias	NOUN
hassl-3192	301	27	and	and	CCONJ
hassl-3192	301	28	the	the	DET
hassl-3192	301	29	sensitivity	sensitivity	NOUN
hassl-3192	301	30	to	to	ADP
hassl-3192	301	31	crisis	crisis	NOUN
hassl-3192	301	32	conditions	condition	NOUN
hassl-3192	301	33	.	.	PUNCT
hassl-3192	302	1	in	in	ADP
hassl-3192	302	2	contrast	contrast	NOUN
hassl-3192	302	3	to	to	ADP
hassl-3192	302	4	some	some	DET
hassl-3192	302	5	other	other	ADJ
hassl-3192	302	6	approaches	approach	NOUN
hassl-3192	302	7	,	,	PUNCT
hassl-3192	302	8	cem	cem	NOUN
hassl-3192	302	9	is	be	AUX
hassl-3192	302	10	not	not	PART
hassl-3192	302	11	prone	prone	ADJ
hassl-3192	302	12	to	to	ADP
hassl-3192	302	13	random	random	ADJ
hassl-3192	302	14	matching	matching	NOUN
hassl-3192	302	15	problems	problem	NOUN
hassl-3192	302	16	(	(	PUNCT
hassl-3192	302	17	ngoc	ngoc	PROPN
hassl-3192	302	18	&	&	CCONJ
hassl-3192	302	19	nguyen	nguyen	PROPN
hassl-3192	302	20	,	,	PUNCT
hassl-3192	302	21	2013	2013	NUM
hassl-3192	302	22	)	)	PUNCT
hassl-3192	302	23	.	.	PUNCT
hassl-3192	303	1	according	accord	VERB
hassl-3192	303	2	to	to	ADP
hassl-3192	303	3	the	the	DET
hassl-3192	303	4	results	result	NOUN
hassl-3192	303	5	stated	state	VERB
hassl-3192	303	6	in	in	ADP
hassl-3192	303	7	table	table	NOUN
hassl-3192	303	8	10	10	NUM
hassl-3192	303	9	,	,	PUNCT
hassl-3192	303	10	companies	company	NOUN
hassl-3192	303	11	with	with	ADP
hassl-3192	303	12	geographical	geographical	ADJ
hassl-3192	303	13	proximity	proximity	NOUN
hassl-3192	303	14	between	between	ADP
hassl-3192	303	15	auditors	auditor	NOUN
hassl-3192	303	16	and	and	CCONJ
hassl-3192	303	17	increasingly	increasingly	ADV
hassl-3192	303	18	distant	distant	ADJ
hassl-3192	303	19	clients	client	NOUN
hassl-3192	303	20	will	will	AUX
hassl-3192	303	21	result	result	VERB
hassl-3192	303	22	in	in	ADP
hassl-3192	303	23	poorer	poor	ADJ
hassl-3192	303	24	audit	audit	NOUN
hassl-3192	303	25	quality	quality	NOUN
hassl-3192	303	26	.	.	PUNCT
hassl-3192	304	1	humanities	humanity	NOUN
hassl-3192	304	2	and	and	CCONJ
hassl-3192	304	3	social	social	ADJ
hassl-3192	304	4	sciences	science	NOUN
hassl-3192	304	5	letters	letter	NOUN
hassl-3192	304	6	,	,	PUNCT
hassl-3192	304	7	2022	2022	NUM
hassl-3192	304	8	,	,	PUNCT
hassl-3192	304	9	10(4	10(4	NUM
hassl-3192	304	10	):	):	PUNCT
hassl-3192	304	11	569	569	NUM
hassl-3192	304	12	-	-	SYM
hassl-3192	304	13	583	583	NUM
hassl-3192	304	14	580	580	NUM
hassl-3192	304	15	©	©	PROPN
hassl-3192	304	16	2022	2022	NUM
hassl-3192	304	17	conscientia	conscientia	PROPN
hassl-3192	304	18	beam	beam	PROPN
hassl-3192	304	19	.	.	PUNCT
hassl-3192	305	1	all	all	DET
hassl-3192	305	2	rights	right	NOUN
hassl-3192	305	3	reserved	reserve	VERB
hassl-3192	305	4	.	.	PUNCT
hassl-3192	306	1	table	table	NOUN
hassl-3192	306	2	10	10	NUM
hassl-3192	306	3	.	.	PUNCT
hassl-3192	307	1	coarsened	coarsen	VERB
hassl-3192	307	2	exact	exact	ADJ
hassl-3192	307	3	matching	matching	NOUN
hassl-3192	307	4	–	–	PUNCT
hassl-3192	307	5	regression	regression	NOUN
hassl-3192	307	6	result	result	NOUN
hassl-3192	307	7	.	.	PUNCT
hassl-3192	308	1	variables	variable	NOUN
hassl-3192	308	2	aq_jon	aq_jon	PROPN
hassl-3192	308	3	geo_proximity	geo_proximity	NOUN
hassl-3192	308	4	-0.000	-0.000	VERB
hassl-3192	308	5	*	*	PUNCT
hassl-3192	308	6	(	(	PUNCT
hassl-3192	308	7	-1.74	-1.74	X
hassl-3192	308	8	)	)	PUNCT
hassl-3192	308	9	pindcomsize	pindcomsize	NOUN
hassl-3192	308	10	0.023	0.023	NUM
hassl-3192	308	11	(	(	PUNCT
hassl-3192	308	12	0.70	0.70	NUM
hassl-3192	308	13	)	)	PUNCT
hassl-3192	308	14	board	board	NOUN
hassl-3192	308	15	size	size	NOUN
hassl-3192	308	16	0.001	0.001	NUM
hassl-3192	308	17	(	(	PUNCT
hassl-3192	308	18	0.55	0.55	NUM
hassl-3192	308	19	)	)	PUNCT
hassl-3192	308	20	busy_auditor	busy_auditor	NOUN
hassl-3192	308	21	-0.002	-0.002	PUNCT
hassl-3192	308	22	*	*	PUNCT
hassl-3192	308	23	*	*	PUNCT
hassl-3192	308	24	(	(	PUNCT
hassl-3192	308	25	-2.03	-2.03	ADJ
hassl-3192	308	26	)	)	PUNCT
hassl-3192	308	27	arl	arl	PROPN
hassl-3192	308	28	0.000	0.000	NUM
hassl-3192	308	29	(	(	PUNCT
hassl-3192	308	30	0.02	0.02	NUM
hassl-3192	308	31	)	)	PUNCT
hassl-3192	308	32	rmc	rmc	NOUN
hassl-3192	308	33	-0.002	-0.002	PUNCT
hassl-3192	308	34	(	(	PUNCT
hassl-3192	308	35	-0.22	-0.22	NOUN
hassl-3192	308	36	)	)	PUNCT
hassl-3192	308	37	clientsize	clientsize	VERB
hassl-3192	308	38	0.001	0.001	NUM
hassl-3192	308	39	(	(	PUNCT
hassl-3192	308	40	0.82	0.82	NUM
hassl-3192	308	41	)	)	PUNCT
hassl-3192	308	42	lev	lev	NOUN
hassl-3192	308	43	-0.011	-0.011	PRON
hassl-3192	308	44	(	(	PUNCT
hassl-3192	308	45	-1.26	-1.26	NUM
hassl-3192	308	46	)	)	PUNCT
hassl-3192	308	47	curratio	curratio	NOUN
hassl-3192	308	48	-0.003	-0.003	PROPN
hassl-3192	308	49	(	(	PUNCT
hassl-3192	308	50	-1.12	-1.12	NOUN
hassl-3192	308	51	)	)	PUNCT
hassl-3192	308	52	coa	coa	VERB
hassl-3192	308	53	0.207	0.207	NUM
hassl-3192	308	54	*	*	PUNCT
hassl-3192	308	55	*	*	PUNCT
hassl-3192	308	56	*	*	PUNCT
hassl-3192	308	57	(	(	PUNCT
hassl-3192	308	58	3.16	3.16	NUM
hassl-3192	308	59	)	)	PUNCT
hassl-3192	308	60	finslack	finslack	NOUN
hassl-3192	308	61	-0.079	-0.079	PUNCT
hassl-3192	308	62	(	(	PUNCT
hassl-3192	308	63	-1.42	-1.42	NUM
hassl-3192	308	64	)	)	PUNCT
hassl-3192	308	65	roa	roa	NOUN
hassl-3192	308	66	-0.001	-0.001	PUNCT
hassl-3192	308	67	(	(	PUNCT
hassl-3192	308	68	-1.31	-1.31	NOUN
hassl-3192	308	69	)	)	PUNCT
hassl-3192	308	70	industry	industry	NOUN
hassl-3192	308	71	fixed	fix	VERB
hassl-3192	308	72	effect	effect	NOUN
hassl-3192	308	73	included	include	VERB
hassl-3192	308	74	year	year	NOUN
hassl-3192	308	75	fixed	fix	VERB
hassl-3192	308	76	effect	effect	NOUN
hassl-3192	308	77	included	include	VERB
hassl-3192	308	78	_	_	PROPN
hassl-3192	308	79	cons	con	NOUN
hassl-3192	308	80	-0.088	-0.088	NUM
hassl-3192	308	81	(	(	PUNCT
hassl-3192	308	82	-1.10	-1.10	NOUN
hassl-3192	308	83	)	)	PUNCT
hassl-3192	308	84	r2	r2	NOUN
hassl-3192	308	85	0.138	0.138	NUM
hassl-3192	308	86	r2_a	r2_a	NOUN
hassl-3192	308	87	0.089	0.089	NUM
hassl-3192	308	88	n	n	DET
hassl-3192	308	89	388	388	NUM
hassl-3192	308	90	note	note	NOUN
hassl-3192	308	91	:	:	PUNCT
hassl-3192	308	92	t	t	PROPN
hassl-3192	308	93	statistics	statistic	NOUN
hassl-3192	308	94	in	in	ADP
hassl-3192	308	95	parentheses	parenthesis	NOUN
hassl-3192	308	96	*	*	PUNCT
hassl-3192	308	97	p	p	X
hassl-3192	308	98	<	<	X
hassl-3192	308	99	0.1	0.1	NUM
hassl-3192	308	100	,	,	PUNCT
hassl-3192	308	101	*	*	PUNCT
hassl-3192	308	102	*	*	PUNCT
hassl-3192	308	103	p	p	X
hassl-3192	308	104	<	<	X
hassl-3192	308	105	0.05	0.05	NUM
hassl-3192	308	106	,	,	PUNCT
hassl-3192	308	107	*	*	PUNCT
hassl-3192	308	108	*	*	PUNCT
hassl-3192	308	109	*	*	PUNCT
hassl-3192	308	110	p	p	X
hassl-3192	308	111	<	<	X
hassl-3192	308	112	0.01	0.01	NUM
hassl-3192	308	113	.	.	PUNCT
hassl-3192	309	1	4.6	4.6	NUM
hassl-3192	309	2	.	.	X
hassl-3192	309	3	two	two	NUM
hassl-3192	309	4	-	-	PUNCT
hassl-3192	309	5	stage	stage	NOUN
hassl-3192	309	6	heckman	heckman	NOUN
hassl-3192	309	7	this	this	DET
hassl-3192	309	8	study	study	NOUN
hassl-3192	309	9	chose	choose	VERB
hassl-3192	309	10	the	the	DET
hassl-3192	309	11	heckman	heckman	PROPN
hassl-3192	309	12	approach	approach	PROPN
hassl-3192	309	13	model	model	PROPN
hassl-3192	309	14	,	,	PUNCT
hassl-3192	309	15	as	as	ADP
hassl-3192	309	16	in	in	ADP
hassl-3192	309	17	previous	previous	ADJ
hassl-3192	309	18	research	research	NOUN
hassl-3192	309	19	(	(	PUNCT
hassl-3192	309	20	choi	choi	NOUN
hassl-3192	309	21	et	et	PROPN
hassl-3192	309	22	al	al	PROPN
hassl-3192	309	23	.	.	PROPN
hassl-3192	309	24	,	,	PUNCT
hassl-3192	309	25	2012	2012	NUM
hassl-3192	309	26	;	;	PUNCT
hassl-3192	309	27	dong	dong	PROPN
hassl-3192	309	28	et	et	PROPN
hassl-3192	309	29	al	al	PROPN
hassl-3192	309	30	.	.	PROPN
hassl-3192	309	31	,	,	PUNCT
hassl-3192	309	32	2018	2018	NUM
hassl-3192	309	33	)	)	PUNCT
hassl-3192	309	34	to	to	PART
hassl-3192	309	35	solve	solve	VERB
hassl-3192	309	36	the	the	DET
hassl-3192	309	37	problem	problem	NOUN
hassl-3192	309	38	of	of	ADP
hassl-3192	309	39	endogeneity	endogeneity	NOUN
hassl-3192	309	40	through	through	ADP
hassl-3192	309	41	two	two	NUM
hassl-3192	309	42	approaches	approach	NOUN
hassl-3192	309	43	as	as	SCONJ
hassl-3192	309	44	suggested	suggest	VERB
hassl-3192	309	45	by	by	ADP
hassl-3192	309	46	lennox	lennox	PROPN
hassl-3192	309	47	,	,	PUNCT
hassl-3192	309	48	francis	francis	PROPN
hassl-3192	309	49	,	,	PUNCT
hassl-3192	309	50	and	and	CCONJ
hassl-3192	309	51	wang	wang	PROPN
hassl-3192	309	52	(	(	PUNCT
hassl-3192	309	53	2012).(see	2012).(see	PROPN
hassl-3192	309	54	table	table	NOUN
hassl-3192	309	55	11	11	NUM
hassl-3192	309	56	heckman	heckman	NOUN
hassl-3192	309	57	2sls	2sls	PROPN
hassl-3192	309	58	regression	regression	NOUN
hassl-3192	309	59	)	)	PUNCT
hassl-3192	309	60	.	.	PUNCT
hassl-3192	310	1	in	in	ADP
hassl-3192	310	2	the	the	DET
hassl-3192	310	3	first	first	ADJ
hassl-3192	310	4	stage	stage	NOUN
hassl-3192	310	5	,	,	PUNCT
hassl-3192	310	6	this	this	DET
hassl-3192	310	7	study	study	NOUN
hassl-3192	310	8	models	model	VERB
hassl-3192	310	9	the	the	DET
hassl-3192	310	10	dgeo_proximity	dgeo_proximity	NOUN
hassl-3192	310	11	by	by	ADP
hassl-3192	310	12	changing	change	VERB
hassl-3192	310	13	the	the	DET
hassl-3192	310	14	measurement	measurement	NOUN
hassl-3192	310	15	value	value	NOUN
hassl-3192	310	16	to	to	PART
hassl-3192	310	17	dummy	dummy	VERB
hassl-3192	310	18	1	1	NUM
hassl-3192	310	19	if	if	SCONJ
hassl-3192	310	20	it	it	PRON
hassl-3192	310	21	is	be	AUX
hassl-3192	310	22	above	above	ADP
hassl-3192	310	23	the	the	DET
hassl-3192	310	24	average	average	ADJ
hassl-3192	310	25	and	and	CCONJ
hassl-3192	310	26	0	0	NUM
hassl-3192	310	27	otherwise	otherwise	ADV
hassl-3192	310	28	.	.	PUNCT
hassl-3192	311	1	next	next	ADV
hassl-3192	311	2	,	,	PUNCT
hassl-3192	311	3	the	the	DET
hassl-3192	311	4	instrumental	instrumental	ADJ
hassl-3192	311	5	variable	variable	ADJ
hassl-3192	311	6	approach	approach	NOUN
hassl-3192	311	7	was	be	AUX
hassl-3192	311	8	used	use	VERB
hassl-3192	311	9	to	to	PART
hassl-3192	311	10	refer	refer	VERB
hassl-3192	311	11	to	to	ADP
hassl-3192	311	12	choi	choi	NOUN
hassl-3192	311	13	et	et	PROPN
hassl-3192	311	14	al	al	PROPN
hassl-3192	311	15	.	.	PROPN
hassl-3192	312	1	(	(	PUNCT
hassl-3192	312	2	2012	2012	NUM
hassl-3192	312	3	)	)	PUNCT
hassl-3192	312	4	namely	namely	ADV
hassl-3192	312	5	lnbgs	lnbgs	NOUN
hassl-3192	312	6	.	.	PUNCT
hassl-3192	313	1	lnbgs	lnbgs	NOUN
hassl-3192	313	2	was	be	AUX
hassl-3192	313	3	obtained	obtain	VERB
hassl-3192	313	4	from	from	ADP
hassl-3192	313	5	the	the	DET
hassl-3192	313	6	natural	natural	ADJ
hassl-3192	313	7	logarithm	logarithm	NOUN
hassl-3192	313	8	of	of	ADP
hassl-3192	313	9	the	the	DET
hassl-3192	313	10	business	business	NOUN
hassl-3192	313	11	and	and	CCONJ
hassl-3192	313	12	geographic	geographic	ADJ
hassl-3192	313	13	segment	segment	NOUN
hassl-3192	313	14	,	,	PUNCT
hassl-3192	313	15	with	with	ADP
hassl-3192	313	16	both	both	DET
hassl-3192	313	17	values	value	NOUN
hassl-3192	313	18	being	be	AUX
hassl-3192	313	19	reduced	reduce	VERB
hassl-3192	313	20	by	by	ADP
hassl-3192	313	21	1	1	NUM
hassl-3192	313	22	.	.	PUNCT
hassl-3192	314	1	next	next	ADV
hassl-3192	314	2	,	,	PUNCT
hassl-3192	314	3	giving	give	VERB
hassl-3192	314	4	a	a	DET
hassl-3192	314	5	rating	rating	NOUN
hassl-3192	314	6	of	of	ADP
hassl-3192	314	7	1	1	NUM
hassl-3192	314	8	if	if	SCONJ
hassl-3192	314	9	the	the	DET
hassl-3192	314	10	business	business	NOUN
hassl-3192	314	11	and	and	CCONJ
hassl-3192	314	12	geographic	geographic	ADJ
hassl-3192	314	13	segment	segment	NOUN
hassl-3192	314	14	data	datum	NOUN
hassl-3192	314	15	is	be	AUX
hassl-3192	314	16	intended	intend	VERB
hassl-3192	314	17	for	for	ADP
hassl-3192	314	18	businesses	business	NOUN
hassl-3192	314	19	that	that	PRON
hassl-3192	314	20	do	do	AUX
hassl-3192	314	21	not	not	PART
hassl-3192	314	22	have	have	VERB
hassl-3192	314	23	comprehensive	comprehensive	ADJ
hassl-3192	314	24	data	datum	NOUN
hassl-3192	314	25	(	(	PUNCT
hassl-3192	314	26	missing	miss	VERB
hassl-3192	314	27	data	datum	NOUN
hassl-3192	314	28	)	)	PUNCT
hassl-3192	314	29	.	.	PUNCT
hassl-3192	315	1	this	this	DET
hassl-3192	315	2	first	first	ADJ
hassl-3192	315	3	stage	stage	NOUN
hassl-3192	315	4	is	be	AUX
hassl-3192	315	5	followed	follow	VERB
hassl-3192	315	6	by	by	ADP
hassl-3192	315	7	our	our	PRON
hassl-3192	315	8	12	12	NUM
hassl-3192	315	9	control	control	NOUN
hassl-3192	315	10	variables	variable	NOUN
hassl-3192	315	11	(	(	PUNCT
hassl-3192	315	12	cov	cov	NOUN
hassl-3192	315	13	,	,	PUNCT
hassl-3192	315	14	pindcomsize	pindcomsize	NOUN
hassl-3192	315	15	,	,	PUNCT
hassl-3192	315	16	board	board	NOUN
hassl-3192	315	17	size	size	NOUN
hassl-3192	315	18	,	,	PUNCT
hassl-3192	315	19	busy_auditor	busy_auditor	NOUN
hassl-3192	315	20	,	,	PUNCT
hassl-3192	315	21	arl	arl	PROPN
hassl-3192	315	22	,	,	PUNCT
hassl-3192	315	23	rmc	rmc	PROPN
hassl-3192	315	24	,	,	PUNCT
hassl-3192	315	25	clientsize	clientsize	NOUN
hassl-3192	315	26	,	,	PUNCT
hassl-3192	315	27	lev	lev	NOUN
hassl-3192	315	28	,	,	PUNCT
hassl-3192	315	29	curratio	curratio	NOUN
hassl-3192	315	30	,	,	PUNCT
hassl-3192	315	31	cfo	cfo	ADJ
hassl-3192	315	32	,	,	PUNCT
hassl-3192	315	33	finslack	finslack	NOUN
hassl-3192	315	34	,	,	PUNCT
hassl-3192	315	35	and	and	CCONJ
hassl-3192	315	36	roa	roa	NOUN
hassl-3192	315	37	)	)	PUNCT
hassl-3192	315	38	to	to	PART
hassl-3192	315	39	determine	determine	VERB
hassl-3192	315	40	the	the	DET
hassl-3192	315	41	effect	effect	NOUN
hassl-3192	315	42	of	of	ADP
hassl-3192	315	43	the	the	DET
hassl-3192	315	44	instrument	instrument	NOUN
hassl-3192	315	45	in	in	ADP
hassl-3192	315	46	the	the	DET
hassl-3192	315	47	first	first	ADJ
hassl-3192	315	48	stage	stage	NOUN
hassl-3192	315	49	model	model	NOUN
hassl-3192	315	50	.	.	PUNCT
hassl-3192	316	1	in	in	ADP
hassl-3192	316	2	the	the	DET
hassl-3192	316	3	second	second	ADJ
hassl-3192	316	4	stage	stage	NOUN
hassl-3192	316	5	,	,	PUNCT
hassl-3192	316	6	this	this	DET
hassl-3192	316	7	study	study	NOUN
hassl-3192	316	8	included	include	VERB
hassl-3192	316	9	the	the	DET
hassl-3192	316	10	imr	imr	NOUN
hassl-3192	316	11	(	(	PUNCT
hassl-3192	316	12	inverted	invert	VERB
hassl-3192	316	13	mills	mill	NOUN
hassl-3192	316	14	ratio	ratio	NOUN
hassl-3192	316	15	)	)	PUNCT
hassl-3192	316	16	in	in	ADP
hassl-3192	316	17	the	the	DET
hassl-3192	316	18	model	model	NOUN
hassl-3192	316	19	equation	equation	NOUN
hassl-3192	316	20	as	as	ADP
hassl-3192	316	21	an	an	DET
hassl-3192	316	22	additional	additional	ADJ
hassl-3192	316	23	control	control	NOUN
hassl-3192	316	24	variable	variable	NOUN
hassl-3192	316	25	to	to	PART
hassl-3192	316	26	correct	correct	VERB
hassl-3192	316	27	self	self	NOUN
hassl-3192	316	28	-	-	PUNCT
hassl-3192	316	29	potential	potential	ADJ
hassl-3192	316	30	bias	bias	NOUN
hassl-3192	316	31	.	.	PUNCT
hassl-3192	317	1	although	although	SCONJ
hassl-3192	317	2	in	in	ADP
hassl-3192	317	3	the	the	DET
hassl-3192	317	4	first	first	ADJ
hassl-3192	317	5	stage	stage	NOUN
hassl-3192	317	6	,	,	PUNCT
hassl-3192	317	7	it	it	PRON
hassl-3192	317	8	can	can	AUX
hassl-3192	317	9	not	not	PART
hassl-3192	317	10	be	be	AUX
hassl-3192	317	11	found	find	VERB
hassl-3192	317	12	any	any	DET
hassl-3192	317	13	significance	significance	NOUN
hassl-3192	317	14	in	in	ADP
hassl-3192	317	15	instrument	instrument	NOUN
hassl-3192	317	16	variables	variable	NOUN
hassl-3192	317	17	.	.	PUNCT
hassl-3192	318	1	however	however	ADV
hassl-3192	318	2	,	,	PUNCT
hassl-3192	318	3	the	the	DET
hassl-3192	318	4	companies	company	NOUN
hassl-3192	318	5	with	with	ADP
hassl-3192	318	6	more	more	ADJ
hassl-3192	318	7	geographic	geographic	ADJ
hassl-3192	318	8	proximity	proximity	NOUN
hassl-3192	318	9	would	would	AUX
hassl-3192	318	10	lower	lower	VERB
hassl-3192	318	11	their	their	PRON
hassl-3192	318	12	audit	audit	NOUN
hassl-3192	318	13	quality	quality	NOUN
hassl-3192	318	14	in	in	ADP
hassl-3192	318	15	the	the	DET
hassl-3192	318	16	second	second	ADJ
hassl-3192	318	17	stage	stage	NOUN
hassl-3192	318	18	,	,	PUNCT
hassl-3192	318	19	even	even	ADV
hassl-3192	318	20	though	though	SCONJ
hassl-3192	318	21	the	the	DET
hassl-3192	318	22	imr	imr	NOUN
hassl-3192	318	23	(	(	PUNCT
hassl-3192	318	24	inverted	invert	VERB
hassl-3192	318	25	mills	mill	NOUN
hassl-3192	318	26	ratio	ratio	NOUN
hassl-3192	318	27	)	)	PUNCT
hassl-3192	318	28	inverse	inverse	NOUN
hassl-3192	318	29	did	do	AUX
hassl-3192	318	30	not	not	PART
hassl-3192	318	31	show	show	VERB
hassl-3192	318	32	any	any	DET
hassl-3192	318	33	significance	significance	NOUN
hassl-3192	318	34	.	.	PUNCT
hassl-3192	319	1	the	the	DET
hassl-3192	319	2	dgeo_proximity	dgeo_proximity	NOUN
hassl-3192	319	3	coefficient	coefficient	NOUN
hassl-3192	319	4	was	be	AUX
hassl-3192	319	5	negatively	negatively	ADV
hassl-3192	319	6	and	and	CCONJ
hassl-3192	319	7	significantly	significantly	ADV
hassl-3192	319	8	related	relate	VERB
hassl-3192	319	9	in	in	ADP
hassl-3192	319	10	this	this	DET
hassl-3192	319	11	test	test	NOUN
hassl-3192	319	12	.	.	PUNCT
hassl-3192	320	1	so	so	ADV
hassl-3192	320	2	,	,	PUNCT
hassl-3192	320	3	this	this	DET
hassl-3192	320	4	test	test	NOUN
hassl-3192	320	5	was	be	AUX
hassl-3192	320	6	at	at	ADP
hassl-3192	320	7	the	the	DET
hassl-3192	320	8	same	same	ADJ
hassl-3192	320	9	time	time	NOUN
hassl-3192	320	10	an	an	DET
hassl-3192	320	11	added	add	VERB
hassl-3192	320	12	value	value	NOUN
hassl-3192	320	13	,	,	PUNCT
hassl-3192	320	14	and	and	CCONJ
hassl-3192	320	15	we	we	PRON
hassl-3192	320	16	believed	believe	VERB
hassl-3192	320	17	that	that	SCONJ
hassl-3192	320	18	the	the	DET
hassl-3192	320	19	test	test	NOUN
hassl-3192	320	20	results	result	NOUN
hassl-3192	320	21	were	be	AUX
hassl-3192	320	22	free	free	ADJ
hassl-3192	320	23	from	from	ADP
hassl-3192	320	24	self	self	NOUN
hassl-3192	320	25	-	-	PUNCT
hassl-3192	320	26	selection	selection	NOUN
hassl-3192	320	27	bias	bias	NOUN
hassl-3192	320	28	.	.	PUNCT
hassl-3192	321	1	humanities	humanity	NOUN
hassl-3192	321	2	and	and	CCONJ
hassl-3192	321	3	social	social	ADJ
hassl-3192	321	4	sciences	science	NOUN
hassl-3192	321	5	letters	letter	NOUN
hassl-3192	321	6	,	,	PUNCT
hassl-3192	321	7	2022	2022	NUM
hassl-3192	321	8	,	,	PUNCT
hassl-3192	321	9	10(4	10(4	NUM
hassl-3192	321	10	):	):	PUNCT
hassl-3192	321	11	569	569	NUM
hassl-3192	321	12	-	-	SYM
hassl-3192	321	13	583	583	NUM
hassl-3192	321	14	581	581	NUM
hassl-3192	321	15	©	©	PROPN
hassl-3192	321	16	2022	2022	NUM
hassl-3192	321	17	conscientia	conscientia	PROPN
hassl-3192	321	18	beam	beam	PROPN
hassl-3192	321	19	.	.	PUNCT
hassl-3192	322	1	all	all	DET
hassl-3192	322	2	rights	right	NOUN
hassl-3192	322	3	reserved	reserve	VERB
hassl-3192	322	4	.	.	PUNCT
hassl-3192	323	1	table	table	NOUN
hassl-3192	323	2	11	11	NUM
hassl-3192	323	3	.	.	PUNCT
hassl-3192	324	1	2sls	2sls	NOUN
hassl-3192	324	2	heckman	heckman	NOUN
hassl-3192	324	3	regression	regression	NOUN
hassl-3192	324	4	.	.	PUNCT
hassl-3192	325	1	variables	variable	NOUN
hassl-3192	325	2	first	first	ADJ
hassl-3192	325	3	stage	stage	NOUN
hassl-3192	325	4	second	second	ADJ
hassl-3192	325	5	stage	stage	NOUN
hassl-3192	325	6	lnbgs	lnbgs	NOUN
hassl-3192	325	7	-0.046	-0.046	NUM
hassl-3192	325	8	(	(	PUNCT
hassl-3192	325	9	-0.67	-0.67	X
hassl-3192	325	10	)	)	PUNCT
hassl-3192	325	11	dgeo_proximity	dgeo_proximity	NOUN
hassl-3192	325	12	-0.016	-0.016	PUNCT
hassl-3192	325	13	*	*	PUNCT
hassl-3192	325	14	*	*	PUNCT
hassl-3192	325	15	(	(	PUNCT
hassl-3192	325	16	-2.31	-2.31	NOUN
hassl-3192	325	17	)	)	PUNCT
hassl-3192	325	18	cov	cov	NOUN
hassl-3192	325	19	0.152	0.152	NUM
hassl-3192	325	20	-1.46	-1.46	NUM
hassl-3192	325	21	0.026	0.026	NUM
hassl-3192	325	22	*	*	PUNCT
hassl-3192	325	23	*	*	PUNCT
hassl-3192	325	24	-2.00	-2.00	NUM
hassl-3192	325	25	pindcomsize	pindcomsize	NOUN
hassl-3192	325	26	0.252	0.252	NUM
hassl-3192	325	27	-0.67	-0.67	NUM
hassl-3192	325	28	0.05	0.05	NUM
hassl-3192	325	29	-1.22	-1.22	NOUN
hassl-3192	325	30	board	board	NOUN
hassl-3192	325	31	size	size	NOUN
hassl-3192	325	32	-0.051	-0.051	PROPN
hassl-3192	325	33	*	*	PUNCT
hassl-3192	325	34	*	*	PUNCT
hassl-3192	325	35	*	*	PUNCT
hassl-3192	325	36	(	(	PUNCT
hassl-3192	325	37	-3.00	-3.00	PROPN
hassl-3192	325	38	)	)	PUNCT
hassl-3192	325	39	-0.004	-0.004	PUNCT
hassl-3192	325	40	(	(	PUNCT
hassl-3192	325	41	-1.10	-1.10	NOUN
hassl-3192	325	42	)	)	PUNCT
hassl-3192	325	43	busy_auditor	busy_auditor	NOUN
hassl-3192	325	44	-0.025	-0.025	NOUN
hassl-3192	325	45	*	*	PUNCT
hassl-3192	325	46	(	(	PUNCT
hassl-3192	325	47	-1.72	-1.72	NOUN
hassl-3192	325	48	)	)	PUNCT
hassl-3192	325	49	-0.005	-0.005	NOUN
hassl-3192	325	50	*	*	PUNCT
hassl-3192	325	51	(	(	PUNCT
hassl-3192	325	52	-1.74	-1.74	X
hassl-3192	325	53	)	)	PUNCT
hassl-3192	325	54	arl	arl	PROPN
hassl-3192	325	55	0.123	0.123	NUM
hassl-3192	325	56	-0.72	-0.72	NOUN
hassl-3192	325	57	-0.004	-0.004	PUNCT
hassl-3192	325	58	(	(	PUNCT
hassl-3192	325	59	-0.20	-0.20	NUM
hassl-3192	325	60	)	)	PUNCT
hassl-3192	325	61	rmc	rmc	NOUN
hassl-3192	325	62	-0.101	-0.101	PUNCT
hassl-3192	325	63	(	(	PUNCT
hassl-3192	325	64	-0.74	-0.74	NUM
hassl-3192	325	65	)	)	PUNCT
hassl-3192	325	66	-0.031	-0.031	NOUN
hassl-3192	325	67	*	*	PUNCT
hassl-3192	325	68	*	*	PUNCT
hassl-3192	325	69	(	(	PUNCT
hassl-3192	325	70	-2.09	-2.09	NUM
hassl-3192	325	71	)	)	PUNCT
hassl-3192	325	72	clientsize	clientsize	VERB
hassl-3192	325	73	0.054	0.054	NUM
hassl-3192	325	74	*	*	PUNCT
hassl-3192	325	75	*	*	PUNCT
hassl-3192	325	76	*	*	PUNCT
hassl-3192	325	77	-3.87	-3.87	NUM
hassl-3192	325	78	0.006	0.006	NUM
hassl-3192	325	79	-1.48	-1.48	NOUN
hassl-3192	325	80	lev	lev	NOUN
hassl-3192	325	81	-0.281	-0.281	PUNCT
hassl-3192	325	82	*	*	PUNCT
hassl-3192	325	83	*	*	PUNCT
hassl-3192	325	84	(	(	PUNCT
hassl-3192	325	85	-2.16	-2.16	NOUN
hassl-3192	325	86	)	)	PUNCT
hassl-3192	325	87	-0.063	-0.063	NOUN
hassl-3192	326	1	*	*	PUNCT
hassl-3192	326	2	*	*	PUNCT
hassl-3192	326	3	(	(	PUNCT
hassl-3192	326	4	-2.25	-2.25	NOUN
hassl-3192	326	5	)	)	PUNCT
hassl-3192	326	6	curratio	curratio	NOUN
hassl-3192	326	7	0.002	0.002	NUM
hassl-3192	327	1	-0.16	-0.16	NUM
hassl-3192	327	2	-0.005	-0.005	PUNCT
hassl-3192	327	3	(	(	PUNCT
hassl-3192	327	4	-1.22	-1.22	NOUN
hassl-3192	327	5	)	)	PUNCT
hassl-3192	327	6	coa	coa	VERB
hassl-3192	327	7	0.427	0.427	NUM
hassl-3192	327	8	-0.84	-0.84	NUM
hassl-3192	327	9	0.346	0.346	NUM
hassl-3192	327	10	*	*	PUNCT
hassl-3192	327	11	*	*	PUNCT
hassl-3192	327	12	*	*	PUNCT
hassl-3192	327	13	-2.86	-2.86	ADJ
hassl-3192	327	14	finslack	finslack	NOUN
hassl-3192	327	15	-0.778	-0.778	PROPN
hassl-3192	327	16	*	*	PUNCT
hassl-3192	327	17	(	(	PUNCT
hassl-3192	327	18	-1.80	-1.80	ADJ
hassl-3192	327	19	)	)	PUNCT
hassl-3192	327	20	-0.128	-0.128	PROPN
hassl-3192	328	1	*	*	PUNCT
hassl-3192	328	2	(	(	PUNCT
hassl-3192	328	3	-1.77	-1.77	ADJ
hassl-3192	328	4	)	)	PUNCT
hassl-3192	328	5	roa	roa	NOUN
hassl-3192	328	6	-0.004	-0.004	PUNCT
hassl-3192	328	7	(	(	PUNCT
hassl-3192	328	8	-0.81	-0.81	NOUN
hassl-3192	328	9	)	)	PUNCT
hassl-3192	328	10	-0.001	-0.001	PUNCT
hassl-3192	328	11	(	(	PUNCT
hassl-3192	328	12	-1.55	-1.55	X
hassl-3192	328	13	)	)	PUNCT
hassl-3192	328	14	imr	imr	NOUN
hassl-3192	328	15	0.192	0.192	NUM
hassl-3192	328	16	-1.59	-1.59	NUM
hassl-3192	328	17	industry	industry	NOUN
hassl-3192	328	18	fixed	fix	VERB
hassl-3192	328	19	effect	effect	NOUN
hassl-3192	328	20	included	include	VERB
hassl-3192	328	21	included	include	VERB
hassl-3192	328	22	year	year	NOUN
hassl-3192	328	23	fixed	fix	VERB
hassl-3192	328	24	effect	effect	NOUN
hassl-3192	328	25	included	include	VERB
hassl-3192	328	26	included	include	VERB
hassl-3192	328	27	_	_	PROPN
hassl-3192	328	28	cons	con	NOUN
hassl-3192	328	29	-1.528	-1.528	PUNCT
hassl-3192	328	30	(	(	PUNCT
hassl-3192	328	31	-1.60	-1.60	X
hassl-3192	328	32	)	)	PUNCT
hassl-3192	328	33	-0.32	-0.32	NOUN
hassl-3192	328	34	(	(	PUNCT
hassl-3192	328	35	-1.36	-1.36	NOUN
hassl-3192	328	36	)	)	PUNCT
hassl-3192	328	37	r2_a	r2_a	NOUN
hassl-3192	328	38	0.15	0.15	NUM
hassl-3192	328	39	r2_p	r2_p	NOUN
hassl-3192	328	40	0.084	0.084	NUM
hassl-3192	328	41	n	n	PRON
hassl-3192	328	42	797	797	NUM
hassl-3192	328	43	797	797	NUM
hassl-3192	328	44	note	note	NOUN
hassl-3192	328	45	:	:	PUNCT
hassl-3192	328	46	t	t	PROPN
hassl-3192	328	47	statistics	statistic	NOUN
hassl-3192	328	48	in	in	ADP
hassl-3192	328	49	parentheses	parenthesis	NOUN
hassl-3192	328	50	*	*	PUNCT
hassl-3192	328	51	p	p	X
hassl-3192	328	52	<	<	X
hassl-3192	328	53	0.1	0.1	NUM
hassl-3192	328	54	,	,	PUNCT
hassl-3192	328	55	*	*	PUNCT
hassl-3192	328	56	*	*	PUNCT
hassl-3192	329	1	p	p	X
hassl-3192	329	2	<	<	X
hassl-3192	329	3	0.05	0.05	NUM
hassl-3192	329	4	,	,	PUNCT
hassl-3192	329	5	*	*	PUNCT
hassl-3192	329	6	*	*	PUNCT
hassl-3192	329	7	*	*	PUNCT
hassl-3192	330	1	p	p	X
hassl-3192	330	2	<	<	X
hassl-3192	330	3	0.01	0.01	NUM
hassl-3192	330	4	.	.	PUNCT
hassl-3192	331	1	5	5	X
hassl-3192	331	2	.	.	X
hassl-3192	331	3	conclusion	conclusion	NOUN
hassl-3192	331	4	geographic	geographic	ADJ
hassl-3192	331	5	proximity	proximity	NOUN
hassl-3192	331	6	has	have	VERB
hassl-3192	331	7	various	various	ADJ
hassl-3192	331	8	advantages	advantage	NOUN
hassl-3192	331	9	,	,	PUNCT
hassl-3192	331	10	including	include	VERB
hassl-3192	331	11	decreased	decrease	VERB
hassl-3192	331	12	transportation	transportation	NOUN
hassl-3192	331	13	costs	cost	NOUN
hassl-3192	331	14	and	and	CCONJ
hassl-3192	331	15	reduced	reduce	VERB
hassl-3192	331	16	information	information	NOUN
hassl-3192	331	17	asymmetry	asymmetry	NOUN
hassl-3192	331	18	by	by	ADP
hassl-3192	331	19	allowing	allow	VERB
hassl-3192	331	20	audit	audit	NOUN
hassl-3192	331	21	companies	company	NOUN
hassl-3192	331	22	to	to	PART
hassl-3192	331	23	have	have	VERB
hassl-3192	331	24	better	well	ADJ
hassl-3192	331	25	understanding	understanding	NOUN
hassl-3192	331	26	of	of	ADP
hassl-3192	331	27	local	local	ADJ
hassl-3192	331	28	customers	customer	NOUN
hassl-3192	331	29	and	and	CCONJ
hassl-3192	331	30	,	,	PUNCT
hassl-3192	331	31	as	as	ADP
hassl-3192	331	32	a	a	DET
hassl-3192	331	33	result	result	NOUN
hassl-3192	331	34	,	,	PUNCT
hassl-3192	331	35	clients	client	NOUN
hassl-3192	331	36	to	to	PART
hassl-3192	331	37	have	have	VERB
hassl-3192	331	38	higher	high	ADJ
hassl-3192	331	39	trust	trust	NOUN
hassl-3192	331	40	in	in	ADP
hassl-3192	331	41	the	the	DET
hassl-3192	331	42	competence	competence	NOUN
hassl-3192	331	43	of	of	ADP
hassl-3192	331	44	locally	locally	ADV
hassl-3192	331	45	located	locate	VERB
hassl-3192	331	46	professionals	professional	NOUN
hassl-3192	331	47	(	(	PUNCT
hassl-3192	331	48	carcello	carcello	PROPN
hassl-3192	331	49	et	et	PROPN
hassl-3192	331	50	al	al	PROPN
hassl-3192	331	51	.	.	PROPN
hassl-3192	331	52	,	,	PUNCT
hassl-3192	331	53	1992	1992	NUM
hassl-3192	331	54	)	)	PUNCT
hassl-3192	331	55	.	.	PUNCT
hassl-3192	332	1	this	this	PRON
hassl-3192	332	2	is	be	AUX
hassl-3192	332	3	the	the	DET
hassl-3192	332	4	first	first	ADJ
hassl-3192	332	5	study	study	NOUN
hassl-3192	332	6	in	in	ADP
hassl-3192	332	7	indonesia	indonesia	PROPN
hassl-3192	332	8	to	to	PART
hassl-3192	332	9	test	test	VERB
hassl-3192	332	10	the	the	DET
hassl-3192	332	11	association	association	NOUN
hassl-3192	332	12	between	between	ADP
hassl-3192	332	13	geographic	geographic	ADJ
hassl-3192	332	14	proximity	proximity	NOUN
hassl-3192	332	15	with	with	ADP
hassl-3192	332	16	audit	audit	NOUN
hassl-3192	332	17	quality	quality	NOUN
hassl-3192	332	18	using	use	VERB
hassl-3192	332	19	listed	list	VERB
hassl-3192	332	20	companies	company	NOUN
hassl-3192	332	21	on	on	ADP
hassl-3192	332	22	indonesia	indonesia	PROPN
hassl-3192	332	23	stock	stock	PROPN
hassl-3192	332	24	exchange	exchange	PROPN
hassl-3192	332	25	during	during	ADP
hassl-3192	332	26	2018	2018	NUM
hassl-3192	332	27	-	-	SYM
hassl-3192	332	28	2019	2019	NUM
hassl-3192	332	29	.	.	PUNCT
hassl-3192	333	1	the	the	DET
hassl-3192	333	2	results	result	NOUN
hassl-3192	333	3	of	of	ADP
hassl-3192	333	4	this	this	DET
hassl-3192	333	5	study	study	NOUN
hassl-3192	333	6	show	show	VERB
hassl-3192	333	7	that	that	SCONJ
hassl-3192	333	8	geographic	geographic	ADJ
hassl-3192	333	9	proximity	proximity	NOUN
hassl-3192	333	10	is	be	AUX
hassl-3192	333	11	negatively	negatively	ADV
hassl-3192	333	12	associated	associate	VERB
hassl-3192	333	13	with	with	ADP
hassl-3192	333	14	audit	audit	NOUN
hassl-3192	333	15	quality	quality	NOUN
hassl-3192	333	16	.	.	PUNCT
hassl-3192	334	1	it	it	PRON
hassl-3192	334	2	means	mean	VERB
hassl-3192	334	3	the	the	DET
hassl-3192	334	4	lower	low	ADJ
hassl-3192	334	5	audit	audit	NOUN
hassl-3192	334	6	firms	firm	NOUN
hassl-3192	334	7	and	and	CCONJ
hassl-3192	334	8	clients	client	NOUN
hassl-3192	334	9	are	be	AUX
hassl-3192	334	10	associated	associate	VERB
hassl-3192	334	11	with	with	ADP
hassl-3192	334	12	higher	high	ADJ
hassl-3192	334	13	audit	audit	NOUN
hassl-3192	334	14	quality	quality	NOUN
hassl-3192	334	15	.	.	PUNCT
hassl-3192	335	1	funding	funding	NOUN
hassl-3192	335	2	:	:	PUNCT
hassl-3192	335	3	this	this	DET
hassl-3192	335	4	research	research	NOUN
hassl-3192	335	5	was	be	AUX
hassl-3192	335	6	supported	support	VERB
hassl-3192	335	7	funding	funding	NOUN
hassl-3192	335	8	by	by	ADP
hassl-3192	335	9	the	the	DET
hassl-3192	335	10	ministry	ministry	PROPN
hassl-3192	335	11	of	of	ADP
hassl-3192	335	12	education	education	PROPN
hassl-3192	335	13	,	,	PUNCT
hassl-3192	335	14	culture	culture	NOUN
hassl-3192	335	15	,	,	PUNCT
hassl-3192	335	16	and	and	CCONJ
hassl-3192	335	17	technology	technology	NOUN
hassl-3192	335	18	,	,	PUNCT
hassl-3192	335	19	republic	republic	NOUN
hassl-3192	335	20	of	of	ADP
hassl-3192	335	21	indonesia	indonesia	PROPN
hassl-3192	335	22	under	under	ADP
hassl-3192	335	23	2021	2021	NUM
hassl-3192	335	24	simlitabmas	simlitabmas	PROPN
hassl-3192	335	25	schemes	scheme	NOUN
hassl-3192	335	26	pdupt	pdupt	ADV
hassl-3192	335	27	(	(	PUNCT
hassl-3192	335	28	penelitian	penelitian	PROPN
hassl-3192	335	29	dasar	dasar	VERB
hassl-3192	335	30	unggulan	unggulan	PROPN
hassl-3192	335	31	perguruan	perguruan	PROPN
hassl-3192	335	32	tinggi	tinggi	PROPN
hassl-3192	335	33	)	)	PUNCT
hassl-3192	335	34	.	.	PUNCT
hassl-3192	336	1	competing	compete	VERB
hassl-3192	336	2	interests	interest	NOUN
hassl-3192	336	3	:	:	PUNCT
hassl-3192	336	4	the	the	DET
hassl-3192	336	5	authors	author	NOUN
hassl-3192	336	6	declare	declare	VERB
hassl-3192	336	7	that	that	SCONJ
hassl-3192	336	8	they	they	PRON
hassl-3192	336	9	have	have	VERB
hassl-3192	336	10	no	no	DET
hassl-3192	336	11	competing	compete	VERB
hassl-3192	336	12	interests	interest	NOUN
hassl-3192	336	13	.	.	PUNCT
hassl-3192	337	1	authors	author	NOUN
hassl-3192	337	2	’	'	PUNCT
hassl-3192	337	3	contributions	contribution	NOUN
hassl-3192	337	4	:	:	PUNCT
hassl-3192	337	5	all	all	DET
hassl-3192	337	6	authors	author	NOUN
hassl-3192	337	7	contributed	contribute	VERB
hassl-3192	337	8	equally	equally	ADV
hassl-3192	337	9	to	to	ADP
hassl-3192	337	10	the	the	DET
hassl-3192	337	11	conception	conception	NOUN
hassl-3192	337	12	and	and	CCONJ
hassl-3192	337	13	design	design	NOUN
hassl-3192	337	14	of	of	ADP
hassl-3192	337	15	the	the	DET
hassl-3192	337	16	study	study	NOUN
hassl-3192	337	17	.	.	PUNCT
hassl-3192	338	1	references	reference	NOUN
hassl-3192	338	2	agarwal	agarwal	PROPN
hassl-3192	338	3	,	,	PUNCT
hassl-3192	338	4	s.	s.	PROPN
hassl-3192	338	5	,	,	PUNCT
hassl-3192	338	6	&	&	CCONJ
hassl-3192	338	7	hauswald	hauswald	PROPN
hassl-3192	338	8	,	,	PUNCT
hassl-3192	338	9	r.	r.	PROPN
hassl-3192	338	10	(	(	PUNCT
hassl-3192	338	11	2010	2010	NUM
hassl-3192	338	12	)	)	PUNCT
hassl-3192	338	13	.	.	PUNCT
hassl-3192	339	1	distance	distance	NOUN
hassl-3192	339	2	and	and	CCONJ
hassl-3192	339	3	private	private	ADJ
hassl-3192	339	4	information	information	NOUN
hassl-3192	339	5	in	in	ADP
hassl-3192	339	6	lending	lending	NOUN
hassl-3192	339	7	.	.	PUNCT
hassl-3192	340	1	the	the	DET
hassl-3192	340	2	review	review	NOUN
hassl-3192	340	3	of	of	ADP
hassl-3192	340	4	financial	financial	ADJ
hassl-3192	340	5	studies	study	NOUN
hassl-3192	340	6	,	,	PUNCT
hassl-3192	340	7	23(7	23(7	NUM
hassl-3192	340	8	)	)	PUNCT
hassl-3192	340	9	,	,	PUNCT
hassl-3192	340	10	2757-2788.available	2757-2788.available	NUM
hassl-3192	340	11	at	at	ADP
hassl-3192	340	12	:	:	PUNCT
hassl-3192	340	13	https://doi.org/10.1093/rfs/hhq001	https://doi.org/10.1093/rfs/hhq001	PROPN
hassl-3192	340	14	.	.	PUNCT
hassl-3192	341	1	humanities	humanity	NOUN
hassl-3192	341	2	and	and	CCONJ
hassl-3192	341	3	social	social	ADJ
hassl-3192	341	4	sciences	science	NOUN
hassl-3192	341	5	letters	letter	NOUN
hassl-3192	341	6	,	,	PUNCT
hassl-3192	341	7	2022	2022	NUM
hassl-3192	341	8	,	,	PUNCT
hassl-3192	341	9	10(4	10(4	NUM
hassl-3192	341	10	):	):	PUNCT
hassl-3192	341	11	569	569	NUM
hassl-3192	341	12	-	-	SYM
hassl-3192	341	13	583	583	NUM
hassl-3192	341	14	582	582	NUM
hassl-3192	341	15	©	©	PROPN
hassl-3192	341	16	2022	2022	NUM
hassl-3192	341	17	conscientia	conscientia	PROPN
hassl-3192	341	18	beam	beam	PROPN
hassl-3192	341	19	.	.	PUNCT
hassl-3192	342	1	all	all	DET
hassl-3192	342	2	rights	right	NOUN
hassl-3192	342	3	reserved	reserve	VERB
hassl-3192	342	4	.	.	PUNCT
hassl-3192	343	1	alford	alford	PROPN
hassl-3192	343	2	,	,	PUNCT
hassl-3192	343	3	a.	a.	PROPN
hassl-3192	343	4	w.	w.	PROPN
hassl-3192	343	5	,	,	PUNCT
hassl-3192	343	6	jones	jones	PROPN
hassl-3192	343	7	,	,	PUNCT
hassl-3192	343	8	j.	j.	PROPN
hassl-3192	343	9	j.	j.	PROPN
hassl-3192	343	10	,	,	PUNCT
hassl-3192	343	11	&	&	CCONJ
hassl-3192	343	12	zmijewski	zmijewski	PROPN
hassl-3192	343	13	,	,	PUNCT
hassl-3192	343	14	m.	m.	PROPN
hassl-3192	343	15	e.	e.	PROPN
hassl-3192	343	16	(	(	PUNCT
hassl-3192	343	17	1994	1994	NUM
hassl-3192	343	18	)	)	PUNCT
hassl-3192	343	19	.	.	PUNCT
hassl-3192	344	1	extensions	extension	NOUN
hassl-3192	344	2	and	and	CCONJ
hassl-3192	344	3	violations	violation	NOUN
hassl-3192	344	4	of	of	ADP
hassl-3192	344	5	the	the	DET
hassl-3192	344	6	statutory	statutory	ADJ
hassl-3192	344	7	sec	sec	PROPN
hassl-3192	344	8	form	form	NOUN
hassl-3192	344	9	10	10	NUM
hassl-3192	344	10	-	-	PUNCT
hassl-3192	344	11	k	k	NOUN
hassl-3192	344	12	filing	filing	NOUN
hassl-3192	344	13	requirements	requirement	NOUN
hassl-3192	344	14	.	.	PUNCT
hassl-3192	345	1	journal	journal	NOUN
hassl-3192	345	2	of	of	ADP
hassl-3192	345	3	accounting	accounting	NOUN
hassl-3192	345	4	and	and	CCONJ
hassl-3192	345	5	economics	economic	NOUN
hassl-3192	345	6	,	,	PUNCT
hassl-3192	345	7	17(1	17(1	NUM
hassl-3192	345	8	-	-	SYM
hassl-3192	345	9	2	2	NUM
hassl-3192	345	10	)	)	PUNCT
hassl-3192	345	11	,	,	PUNCT
hassl-3192	345	12	229-254.available	229-254.available	NUM
hassl-3192	345	13	at	at	ADP
hassl-3192	345	14	:	:	PUNCT
hassl-3192	345	15	https://doi.org/10.1016/0165-4101(94)90011-6	https://doi.org/10.1016/0165-4101(94)90011-6	PROPN
hassl-3192	345	16	.	.	PUNCT
hassl-3192	346	1	bartov	bartov	PROPN
hassl-3192	346	2	,	,	PUNCT
hassl-3192	346	3	e.	e.	PROPN
hassl-3192	346	4	,	,	PUNCT
hassl-3192	346	5	gul	gul	PROPN
hassl-3192	346	6	,	,	PUNCT
hassl-3192	346	7	f.	f.	PROPN
hassl-3192	346	8	a.	a.	PROPN
hassl-3192	346	9	,	,	PUNCT
hassl-3192	346	10	&	&	CCONJ
hassl-3192	346	11	tsui	tsui	PROPN
hassl-3192	346	12	,	,	PUNCT
hassl-3192	346	13	j.	j.	PROPN
hassl-3192	346	14	s.	s.	PROPN
hassl-3192	346	15	(	(	PUNCT
hassl-3192	346	16	2000	2000	NUM
hassl-3192	346	17	)	)	PUNCT
hassl-3192	346	18	.	.	PUNCT
hassl-3192	347	1	discretionary	discretionary	ADJ
hassl-3192	347	2	-	-	PUNCT
hassl-3192	347	3	accruals	accrual	NOUN
hassl-3192	347	4	models	model	NOUN
hassl-3192	347	5	and	and	CCONJ
hassl-3192	347	6	audit	audit	NOUN
hassl-3192	347	7	qualifications	qualification	NOUN
hassl-3192	347	8	.	.	PUNCT
hassl-3192	348	1	journal	journal	NOUN
hassl-3192	348	2	of	of	ADP
hassl-3192	348	3	accounting	accounting	NOUN
hassl-3192	348	4	and	and	CCONJ
hassl-3192	348	5	economics	economic	NOUN
hassl-3192	348	6	,	,	PUNCT
hassl-3192	348	7	30(3	30(3	NUM
hassl-3192	348	8	)	)	PUNCT
hassl-3192	348	9	,	,	PUNCT
hassl-3192	348	10	421452.available	421452.available	NOUN
hassl-3192	348	11	at	at	ADP
hassl-3192	348	12	:	:	PUNCT
hassl-3192	348	13	https://doi.org/10.1016/s0165-4101(01)00015-5	https://doi.org/10.1016/s0165-4101(01)00015-5	PROPN
hassl-3192	348	14	.	.	PUNCT
hassl-3192	349	1	beck	beck	PROPN
hassl-3192	349	2	,	,	PUNCT
hassl-3192	349	3	m.	m.	PROPN
hassl-3192	349	4	j.	j.	PROPN
hassl-3192	349	5	,	,	PUNCT
hassl-3192	349	6	gunn	gunn	PROPN
hassl-3192	349	7	,	,	PUNCT
hassl-3192	349	8	j.	j.	PROPN
hassl-3192	349	9	l.	l.	PROPN
hassl-3192	349	10	,	,	PUNCT
hassl-3192	349	11	&	&	CCONJ
hassl-3192	349	12	hallman	hallman	PROPN
hassl-3192	349	13	,	,	PUNCT
hassl-3192	349	14	n.	n.	PROPN
hassl-3192	349	15	(	(	PUNCT
hassl-3192	349	16	2019	2019	NUM
hassl-3192	349	17	)	)	PUNCT
hassl-3192	349	18	.	.	PUNCT
hassl-3192	350	1	the	the	DET
hassl-3192	350	2	geographic	geographic	ADJ
hassl-3192	350	3	decentralization	decentralization	NOUN
hassl-3192	350	4	of	of	ADP
hassl-3192	350	5	audit	audit	NOUN
hassl-3192	350	6	companies	company	NOUN
hassl-3192	350	7	and	and	CCONJ
hassl-3192	350	8	audit	audit	NOUN
hassl-3192	350	9	quality	quality	NOUN
hassl-3192	350	10	.	.	PUNCT
hassl-3192	351	1	journal	journal	NOUN
hassl-3192	351	2	of	of	ADP
hassl-3192	351	3	accounting	accounting	NOUN
hassl-3192	351	4	and	and	CCONJ
hassl-3192	351	5	economics	economic	NOUN
hassl-3192	351	6	,	,	PUNCT
hassl-3192	351	7	68(1	68(1	NOUN
hassl-3192	351	8	)	)	PUNCT
hassl-3192	351	9	,	,	PUNCT
hassl-3192	351	10	101234.available	101234.available	ADJ
hassl-3192	351	11	at	at	ADP
hassl-3192	351	12	:	:	PUNCT
hassl-3192	351	13	https://doi.org/10.1016/j.jacceco.2019.101234	https://doi.org/10.1016/j.jacceco.2019.101234	ADJ
hassl-3192	351	14	.	.	PUNCT
hassl-3192	352	1	bronson	bronson	PROPN
hassl-3192	352	2	,	,	PUNCT
hassl-3192	352	3	s.	s.	PROPN
hassl-3192	352	4	n.	n.	PROPN
hassl-3192	352	5	,	,	PUNCT
hassl-3192	352	6	hogan	hogan	PROPN
hassl-3192	352	7	,	,	PUNCT
hassl-3192	352	8	c.	c.	PROPN
hassl-3192	352	9	e.	e.	PROPN
hassl-3192	352	10	,	,	PUNCT
hassl-3192	352	11	johnson	johnson	PROPN
hassl-3192	352	12	,	,	PUNCT
hassl-3192	352	13	m.	m.	PROPN
hassl-3192	352	14	f.	f.	PROPN
hassl-3192	352	15	,	,	PUNCT
hassl-3192	352	16	&	&	CCONJ
hassl-3192	352	17	ramesh	ramesh	PROPN
hassl-3192	352	18	,	,	PUNCT
hassl-3192	352	19	k.	k.	PROPN
hassl-3192	352	20	(	(	PUNCT
hassl-3192	352	21	2011	2011	NUM
hassl-3192	352	22	)	)	PUNCT
hassl-3192	352	23	.	.	PUNCT
hassl-3192	353	1	the	the	DET
hassl-3192	353	2	unintended	unintended	ADJ
hassl-3192	353	3	consequences	consequence	NOUN
hassl-3192	353	4	of	of	ADP
hassl-3192	353	5	pcaob	pcaob	NOUN
hassl-3192	353	6	auditing	audit	VERB
hassl-3192	353	7	standard	standard	PROPN
hassl-3192	353	8	nos	nos	PROPN
hassl-3192	353	9	.	.	PROPN
hassl-3192	353	10	2	2	NUM
hassl-3192	353	11	and	and	CCONJ
hassl-3192	353	12	3	3	NUM
hassl-3192	353	13	on	on	ADP
hassl-3192	353	14	the	the	DET
hassl-3192	353	15	reliability	reliability	NOUN
hassl-3192	353	16	of	of	ADP
hassl-3192	353	17	preliminary	preliminary	ADJ
hassl-3192	353	18	earnings	earning	NOUN
hassl-3192	353	19	releases	release	NOUN
hassl-3192	353	20	.	.	PUNCT
hassl-3192	354	1	journal	journal	NOUN
hassl-3192	354	2	of	of	ADP
hassl-3192	354	3	accounting	accounting	NOUN
hassl-3192	354	4	and	and	CCONJ
hassl-3192	354	5	economics	economic	NOUN
hassl-3192	354	6	,	,	PUNCT
hassl-3192	354	7	51(1	51(1	NUM
hassl-3192	354	8	-	-	SYM
hassl-3192	354	9	2	2	NUM
hassl-3192	354	10	)	)	PUNCT
hassl-3192	354	11	,	,	PUNCT
hassl-3192	354	12	95-114.available	95-114.available	NOUN
hassl-3192	354	13	at	at	ADP
hassl-3192	354	14	:	:	PUNCT
hassl-3192	354	15	https://doi.org/10.1016/j.jacceco.2010.06.002	https://doi.org/10.1016/j.jacceco.2010.06.002	ADJ
hassl-3192	354	16	.	.	PUNCT
hassl-3192	355	1	carcello	carcello	PROPN
hassl-3192	355	2	,	,	PUNCT
hassl-3192	355	3	j.	j.	PROPN
hassl-3192	355	4	v.	v.	PROPN
hassl-3192	355	5	,	,	PUNCT
hassl-3192	355	6	hermanson	hermanson	PROPN
hassl-3192	355	7	,	,	PUNCT
hassl-3192	355	8	r.	r.	PROPN
hassl-3192	355	9	h.	h.	PROPN
hassl-3192	355	10	,	,	PUNCT
hassl-3192	355	11	&	&	CCONJ
hassl-3192	355	12	mcgrath	mcgrath	PROPN
hassl-3192	355	13	,	,	PUNCT
hassl-3192	355	14	n.	n.	PROPN
hassl-3192	355	15	t.	t.	PROPN
hassl-3192	355	16	(	(	PUNCT
hassl-3192	355	17	1992	1992	NUM
hassl-3192	355	18	)	)	PUNCT
hassl-3192	355	19	.	.	PUNCT
hassl-3192	356	1	audit	audit	NOUN
hassl-3192	356	2	quality	quality	NOUN
hassl-3192	356	3	attributes	attribute	VERB
hassl-3192	356	4	:	:	PUNCT
hassl-3192	356	5	the	the	DET
hassl-3192	356	6	perceptions	perception	NOUN
hassl-3192	356	7	of	of	ADP
hassl-3192	356	8	audit	audit	NOUN
hassl-3192	356	9	partners	partner	NOUN
hassl-3192	356	10	,	,	PUNCT
hassl-3192	356	11	preparers	preparer	NOUN
hassl-3192	356	12	,	,	PUNCT
hassl-3192	356	13	and	and	CCONJ
hassl-3192	356	14	financial	financial	ADJ
hassl-3192	356	15	statement	statement	NOUN
hassl-3192	356	16	users	user	NOUN
hassl-3192	356	17	.	.	PUNCT
hassl-3192	357	1	auditing	audit	VERB
hassl-3192	357	2	,	,	PUNCT
hassl-3192	357	3	11(1	11(1	NUM
hassl-3192	357	4	)	)	PUNCT
hassl-3192	357	5	,	,	PUNCT
hassl-3192	357	6	1–15	1–15	NUM
hassl-3192	357	7	.	.	PUNCT
hassl-3192	358	1	chambers	chamber	NOUN
hassl-3192	358	2	,	,	PUNCT
hassl-3192	358	3	a.	a.	PROPN
hassl-3192	358	4	,	,	PUNCT
hassl-3192	358	5	&	&	CCONJ
hassl-3192	358	6	penman	penman	PROPN
hassl-3192	358	7	,	,	PUNCT
hassl-3192	358	8	s.	s.	PROPN
hassl-3192	358	9	(	(	PUNCT
hassl-3192	358	10	1984	1984	NUM
hassl-3192	358	11	)	)	PUNCT
hassl-3192	358	12	.	.	PUNCT
hassl-3192	359	1	timeliness	timeliness	NOUN
hassl-3192	359	2	of	of	ADP
hassl-3192	359	3	reporting	reporting	NOUN
hassl-3192	359	4	and	and	CCONJ
hassl-3192	359	5	the	the	DET
hassl-3192	359	6	stock	stock	NOUN
hassl-3192	359	7	price	price	NOUN
hassl-3192	359	8	reaction	reaction	NOUN
hassl-3192	359	9	to	to	ADP
hassl-3192	359	10	earnings	earning	NOUN
hassl-3192	359	11	announcements	announcement	NOUN
hassl-3192	359	12	.	.	PUNCT
hassl-3192	360	1	journal	journal	NOUN
hassl-3192	360	2	of	of	ADP
hassl-3192	360	3	accounting	accounting	NOUN
hassl-3192	360	4	research	research	NOUN
hassl-3192	360	5	,	,	PUNCT
hassl-3192	360	6	22(1	22(1	NUM
hassl-3192	360	7	)	)	PUNCT
hassl-3192	360	8	,	,	PUNCT
hassl-3192	360	9	21-47.available	21-47.available	ADJ
hassl-3192	360	10	at	at	ADP
hassl-3192	360	11	:	:	PUNCT
hassl-3192	360	12	https://doi.org/10.2307/2490700	https://doi.org/10.2307/2490700	PROPN
hassl-3192	360	13	.	.	PUNCT
hassl-3192	361	1	chang	chang	PROPN
hassl-3192	361	2	,	,	PUNCT
hassl-3192	361	3	y.	y.	PROPN
hassl-3192	361	4	k.	k.	PROPN
hassl-3192	361	5	,	,	PUNCT
hassl-3192	361	6	oh	oh	INTJ
hassl-3192	361	7	,	,	PUNCT
hassl-3192	361	8	w.-y	w.-y	NOUN
hassl-3192	361	9	.	.	PUNCT
hassl-3192	361	10	,	,	PUNCT
hassl-3192	361	11	park	park	PROPN
hassl-3192	361	12	,	,	PUNCT
hassl-3192	361	13	j.	j.	PROPN
hassl-3192	361	14	h.	h.	PROPN
hassl-3192	361	15	,	,	PUNCT
hassl-3192	361	16	&	&	CCONJ
hassl-3192	361	17	jang	jang	PROPN
hassl-3192	361	18	,	,	PUNCT
hassl-3192	361	19	m.	m.	NOUN
hassl-3192	361	20	g.	g.	PROPN
hassl-3192	361	21	(	(	PUNCT
hassl-3192	361	22	2017	2017	NUM
hassl-3192	361	23	)	)	PUNCT
hassl-3192	361	24	.	.	PUNCT
hassl-3192	362	1	exploring	explore	VERB
hassl-3192	362	2	the	the	DET
hassl-3192	362	3	relationship	relationship	NOUN
hassl-3192	362	4	between	between	ADP
hassl-3192	362	5	board	board	NOUN
hassl-3192	362	6	characteristics	characteristic	NOUN
hassl-3192	362	7	and	and	CCONJ
hassl-3192	362	8	csr	csr	NOUN
hassl-3192	362	9	:	:	PUNCT
hassl-3192	362	10	empirical	empirical	ADJ
hassl-3192	362	11	evidence	evidence	NOUN
hassl-3192	362	12	from	from	ADP
hassl-3192	362	13	korea	korea	PROPN
hassl-3192	362	14	.	.	PUNCT
hassl-3192	363	1	journal	journal	PROPN
hassl-3192	363	2	of	of	ADP
hassl-3192	363	3	business	business	NOUN
hassl-3192	363	4	ethics	ethic	NOUN
hassl-3192	363	5	,	,	PUNCT
hassl-3192	363	6	140(2	140(2	NUM
hassl-3192	363	7	)	)	PUNCT
hassl-3192	363	8	,	,	PUNCT
hassl-3192	363	9	225-242.available	225-242.available	NUM
hassl-3192	363	10	at	at	ADP
hassl-3192	363	11	:	:	PUNCT
hassl-3192	363	12	https://doi.org/10.1007/s10551-015-2651-z	https://doi.org/10.1007/s10551-015-2651-z	NOUN
hassl-3192	363	13	.	.	PUNCT
hassl-3192	364	1	choi	choi	NOUN
hassl-3192	364	2	,	,	PUNCT
hassl-3192	364	3	j.-h	j.-h	PROPN
hassl-3192	364	4	.	.	PUNCT
hassl-3192	364	5	,	,	PUNCT
hassl-3192	364	6	kim	kim	PROPN
hassl-3192	364	7	,	,	PUNCT
hassl-3192	364	8	c.	c.	PROPN
hassl-3192	364	9	,	,	PUNCT
hassl-3192	364	10	kim	kim	PROPN
hassl-3192	364	11	,	,	PUNCT
hassl-3192	364	12	j.-b	j.-b	PROPN
hassl-3192	364	13	.	.	PROPN
hassl-3192	364	14	,	,	PUNCT
hassl-3192	364	15	&	&	CCONJ
hassl-3192	364	16	zang	zang	PROPN
hassl-3192	364	17	,	,	PUNCT
hassl-3192	364	18	y.	y.	PROPN
hassl-3192	364	19	(	(	PUNCT
hassl-3192	364	20	2010	2010	NUM
hassl-3192	364	21	)	)	PUNCT
hassl-3192	364	22	.	.	PUNCT
hassl-3192	365	1	audit	audit	NOUN
hassl-3192	365	2	office	office	NOUN
hassl-3192	365	3	size	size	NOUN
hassl-3192	365	4	,	,	PUNCT
hassl-3192	365	5	audit	audit	NOUN
hassl-3192	365	6	quality	quality	NOUN
hassl-3192	365	7	,	,	PUNCT
hassl-3192	365	8	and	and	CCONJ
hassl-3192	365	9	audit	audit	NOUN
hassl-3192	365	10	pricing	pricing	NOUN
hassl-3192	365	11	.	.	PUNCT
hassl-3192	366	1	auditing	auditing	NOUN
hassl-3192	366	2	:	:	PUNCT
hassl-3192	366	3	a	a	DET
hassl-3192	366	4	journal	journal	NOUN
hassl-3192	366	5	of	of	ADP
hassl-3192	366	6	practice	practice	NOUN
hassl-3192	366	7	&	&	CCONJ
hassl-3192	366	8	theory	theory	NOUN
hassl-3192	366	9	,	,	PUNCT
hassl-3192	366	10	29(1	29(1	NUM
hassl-3192	366	11	)	)	PUNCT
hassl-3192	366	12	,	,	PUNCT
hassl-3192	366	13	73-97.available	73-97.available	NUM
hassl-3192	366	14	at	at	ADP
hassl-3192	366	15	:	:	PUNCT
hassl-3192	366	16	https://doi.org/10.2308/aud.2010.29.1.73	https://doi.org/10.2308/aud.2010.29.1.73	X
hassl-3192	366	17	.	.	PUNCT
hassl-3192	366	18	choi	choi	NOUN
hassl-3192	366	19	,	,	PUNCT
hassl-3192	366	20	j.-h	j.-h	PROPN
hassl-3192	366	21	.	.	PUNCT
hassl-3192	366	22	,	,	PUNCT
hassl-3192	366	23	kim	kim	PROPN
hassl-3192	366	24	,	,	PUNCT
hassl-3192	366	25	j.-b	j.-b	PROPN
hassl-3192	366	26	.	.	PROPN
hassl-3192	366	27	,	,	PUNCT
hassl-3192	366	28	qiu	qiu	PROPN
hassl-3192	366	29	,	,	PUNCT
hassl-3192	366	30	a.	a.	NOUN
hassl-3192	366	31	a.	a.	PROPN
hassl-3192	366	32	,	,	PUNCT
hassl-3192	366	33	&	&	CCONJ
hassl-3192	366	34	zang	zang	PROPN
hassl-3192	366	35	,	,	PUNCT
hassl-3192	366	36	y.	y.	PROPN
hassl-3192	366	37	(	(	PUNCT
hassl-3192	366	38	2012	2012	NUM
hassl-3192	366	39	)	)	PUNCT
hassl-3192	366	40	.	.	PUNCT
hassl-3192	367	1	geographic	geographic	ADJ
hassl-3192	367	2	proximity	proximity	NOUN
hassl-3192	367	3	between	between	ADP
hassl-3192	367	4	auditor	auditor	NOUN
hassl-3192	367	5	and	and	CCONJ
hassl-3192	367	6	client	client	NOUN
hassl-3192	367	7	:	:	PUNCT
hassl-3192	367	8	how	how	SCONJ
hassl-3192	367	9	does	do	AUX
hassl-3192	367	10	it	it	PRON
hassl-3192	367	11	impact	impact	VERB
hassl-3192	367	12	audit	audit	NOUN
hassl-3192	367	13	quality	quality	NOUN
hassl-3192	367	14	?	?	PUNCT
hassl-3192	368	1	auditing	auditing	NOUN
hassl-3192	368	2	:	:	PUNCT
hassl-3192	368	3	a	a	DET
hassl-3192	368	4	journal	journal	NOUN
hassl-3192	368	5	of	of	ADP
hassl-3192	368	6	practice	practice	NOUN
hassl-3192	368	7	&	&	CCONJ
hassl-3192	368	8	theory	theory	NOUN
hassl-3192	368	9	,	,	PUNCT
hassl-3192	368	10	31(2	31(2	NUM
hassl-3192	368	11	)	)	PUNCT
hassl-3192	368	12	,	,	PUNCT
hassl-3192	368	13	43-72.available	43-72.available	ADJ
hassl-3192	368	14	at	at	ADP
hassl-3192	368	15	:	:	PUNCT
hassl-3192	368	16	https://doi.org/10.2308/ajpt-10241	https://doi.org/10.2308/ajpt-10241	NOUN
hassl-3192	368	17	.	.	PUNCT
hassl-3192	369	1	chung	chung	PROPN
hassl-3192	369	2	,	,	PUNCT
hassl-3192	369	3	h.	h.	PROPN
hassl-3192	369	4	,	,	PUNCT
hassl-3192	369	5	&	&	CCONJ
hassl-3192	369	6	kallapur	kallapur	PROPN
hassl-3192	369	7	,	,	PUNCT
hassl-3192	369	8	s.	s.	PROPN
hassl-3192	369	9	(	(	PUNCT
hassl-3192	369	10	2003	2003	NUM
hassl-3192	369	11	)	)	PUNCT
hassl-3192	369	12	.	.	PUNCT
hassl-3192	370	1	client	client	NOUN
hassl-3192	370	2	importance	importance	NOUN
hassl-3192	370	3	,	,	PUNCT
hassl-3192	370	4	nonaudit	nonaudit	PROPN
hassl-3192	370	5	services	service	NOUN
hassl-3192	370	6	,	,	PUNCT
hassl-3192	370	7	and	and	CCONJ
hassl-3192	370	8	abnormal	abnormal	ADJ
hassl-3192	370	9	accruals	accrual	NOUN
hassl-3192	370	10	.	.	PUNCT
hassl-3192	371	1	the	the	DET
hassl-3192	371	2	accounting	accounting	NOUN
hassl-3192	371	3	review	review	NOUN
hassl-3192	371	4	,	,	PUNCT
hassl-3192	371	5	78(4	78(4	NUM
hassl-3192	371	6	)	)	PUNCT
hassl-3192	371	7	,	,	PUNCT
hassl-3192	371	8	931-955.available	931-955.available	NUM
hassl-3192	371	9	at	at	ADP
hassl-3192	371	10	:	:	PUNCT
hassl-3192	371	11	https://doi.org/10.2308/accr.2003.78.4.931	https://doi.org/10.2308/accr.2003.78.4.931	PROPN
hassl-3192	371	12	.	.	PUNCT
hassl-3192	372	1	craswell	craswell	ADJ
hassl-3192	372	2	,	,	PUNCT
hassl-3192	372	3	a.	a.	PROPN
hassl-3192	372	4	,	,	PUNCT
hassl-3192	372	5	stokes	stokes	PROPN
hassl-3192	372	6	,	,	PUNCT
hassl-3192	372	7	d.	d.	PROPN
hassl-3192	372	8	,	,	PUNCT
hassl-3192	372	9	&	&	CCONJ
hassl-3192	372	10	laughton	laughton	PROPN
hassl-3192	372	11	,	,	PUNCT
hassl-3192	372	12	j.	j.	PROPN
hassl-3192	372	13	(	(	PUNCT
hassl-3192	372	14	2002	2002	NUM
hassl-3192	372	15	)	)	PUNCT
hassl-3192	372	16	.	.	PUNCT
hassl-3192	373	1	auditor	auditor	NOUN
hassl-3192	373	2	independence	independence	NOUN
hassl-3192	373	3	and	and	CCONJ
hassl-3192	373	4	fee	fee	NOUN
hassl-3192	373	5	dependence	dependence	NOUN
hassl-3192	373	6	.	.	PUNCT
hassl-3192	374	1	journal	journal	NOUN
hassl-3192	374	2	of	of	ADP
hassl-3192	374	3	accounting	accounting	NOUN
hassl-3192	374	4	and	and	CCONJ
hassl-3192	374	5	economics	economic	NOUN
hassl-3192	374	6	,	,	PUNCT
hassl-3192	374	7	33	33	NUM
hassl-3192	374	8	,	,	PUNCT
hassl-3192	374	9	253275.available	253275.available	ADJ
hassl-3192	374	10	at	at	ADP
hassl-3192	374	11	:	:	PUNCT
hassl-3192	374	12	https://doi.org/10.1016/s0165-4101(02)00044-7	https://doi.org/10.1016/s0165-4101(02)00044-7	PROPN
hassl-3192	374	13	.	.	PUNCT
hassl-3192	375	1	deangelo	deangelo	PROPN
hassl-3192	375	2	,	,	PUNCT
hassl-3192	375	3	l.	l.	PROPN
hassl-3192	375	4	e.	e.	PROPN
hassl-3192	375	5	(	(	PUNCT
hassl-3192	375	6	1981	1981	NUM
hassl-3192	375	7	)	)	PUNCT
hassl-3192	375	8	.	.	PUNCT
hassl-3192	376	1	auditor	auditor	NOUN
hassl-3192	376	2	size	size	NOUN
hassl-3192	376	3	and	and	CCONJ
hassl-3192	376	4	audit	audit	NOUN
hassl-3192	376	5	quality	quality	NOUN
hassl-3192	376	6	.	.	PUNCT
hassl-3192	377	1	journal	journal	NOUN
hassl-3192	377	2	of	of	ADP
hassl-3192	377	3	accounting	accounting	NOUN
hassl-3192	377	4	and	and	CCONJ
hassl-3192	377	5	economics	economic	NOUN
hassl-3192	377	6	,	,	PUNCT
hassl-3192	377	7	3(3	3(3	NUM
hassl-3192	377	8	)	)	PUNCT
hassl-3192	377	9	,	,	PUNCT
hassl-3192	377	10	183-199.available	183-199.available	NUM
hassl-3192	377	11	at	at	ADP
hassl-3192	377	12	:	:	PUNCT
hassl-3192	377	13	https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
hassl-3192	377	14	.	.	PUNCT
hassl-3192	378	1	dong	dong	PROPN
hassl-3192	378	2	,	,	PUNCT
hassl-3192	378	3	b.	b.	PROPN
hassl-3192	378	4	,	,	PUNCT
hassl-3192	378	5	robinson	robinson	PROPN
hassl-3192	378	6	,	,	PUNCT
hassl-3192	378	7	d.	d.	PROPN
hassl-3192	378	8	,	,	PUNCT
hassl-3192	378	9	&	&	CCONJ
hassl-3192	378	10	xu	xu	PROPN
hassl-3192	378	11	,	,	PUNCT
hassl-3192	378	12	l.	l.	PROPN
hassl-3192	378	13	e.	e.	PROPN
hassl-3192	378	14	(	(	PUNCT
hassl-3192	378	15	2018	2018	NUM
hassl-3192	378	16	)	)	PUNCT
hassl-3192	378	17	.	.	PUNCT
hassl-3192	379	1	auditor	auditor	NOUN
hassl-3192	379	2	-	-	PUNCT
hassl-3192	379	3	client	client	NOUN
hassl-3192	379	4	geographic	geographic	ADJ
hassl-3192	379	5	proximity	proximity	NOUN
hassl-3192	379	6	and	and	CCONJ
hassl-3192	379	7	audit	audit	NOUN
hassl-3192	379	8	report	report	NOUN
hassl-3192	379	9	timeliness	timeliness	NOUN
hassl-3192	379	10	.	.	PUNCT
hassl-3192	380	1	advances	advance	NOUN
hassl-3192	380	2	in	in	ADP
hassl-3192	380	3	accounting	accounting	NOUN
hassl-3192	380	4	,	,	PUNCT
hassl-3192	380	5	40(12	40(12	NUM
hassl-3192	380	6	)	)	PUNCT
hassl-3192	380	7	,	,	PUNCT
hassl-3192	380	8	11	11	NUM
hassl-3192	380	9	–	–	PUNCT
hassl-3192	380	10	19.available	19.available	NUM
hassl-3192	380	11	at	at	ADP
hassl-3192	380	12	:	:	PUNCT
hassl-3192	380	13	https://doi.org/10.1016/j.adiac.2017.12.001	https://doi.org/10.1016/j.adiac.2017.12.001	PROPN
hassl-3192	380	14	.	.	PUNCT
hassl-3192	381	1	francis	francis	PROPN
hassl-3192	381	2	,	,	PUNCT
hassl-3192	381	3	j.	j.	PROPN
hassl-3192	381	4	r.	r.	PROPN
hassl-3192	381	5	,	,	PUNCT
hassl-3192	381	6	reichelt	reichelt	PROPN
hassl-3192	381	7	,	,	PUNCT
hassl-3192	381	8	k.	k.	PROPN
hassl-3192	381	9	,	,	PUNCT
hassl-3192	381	10	&	&	CCONJ
hassl-3192	381	11	wang	wang	PROPN
hassl-3192	381	12	,	,	PUNCT
hassl-3192	381	13	d.	d.	PROPN
hassl-3192	381	14	(	(	PUNCT
hassl-3192	381	15	2005	2005	NUM
hassl-3192	381	16	)	)	PUNCT
hassl-3192	381	17	.	.	PUNCT
hassl-3192	382	1	the	the	DET
hassl-3192	382	2	pricing	pricing	NOUN
hassl-3192	382	3	of	of	ADP
hassl-3192	382	4	national	national	ADJ
hassl-3192	382	5	and	and	CCONJ
hassl-3192	382	6	city	city	NOUN
hassl-3192	382	7	-	-	PUNCT
hassl-3192	382	8	specific	specific	ADJ
hassl-3192	382	9	reputations	reputation	NOUN
hassl-3192	382	10	for	for	ADP
hassl-3192	382	11	industry	industry	NOUN
hassl-3192	382	12	expertise	expertise	NOUN
hassl-3192	382	13	in	in	ADP
hassl-3192	382	14	the	the	DET
hassl-3192	382	15	us	us	PROPN
hassl-3192	382	16	audit	audit	NOUN
hassl-3192	382	17	market	market	NOUN
hassl-3192	382	18	.	.	PUNCT
hassl-3192	383	1	the	the	DET
hassl-3192	383	2	accounting	accounting	NOUN
hassl-3192	383	3	review	review	NOUN
hassl-3192	383	4	,	,	PUNCT
hassl-3192	383	5	80(1	80(1	NUM
hassl-3192	383	6	)	)	PUNCT
hassl-3192	383	7	,	,	PUNCT
hassl-3192	383	8	113-136.available	113-136.available	NUM
hassl-3192	383	9	at	at	ADP
hassl-3192	383	10	:	:	PUNCT
hassl-3192	383	11	https://doi.org/10.2308/accr.2005.80.1.113	https://doi.org/10.2308/accr.2005.80.1.113	PROPN
hassl-3192	383	12	.	.	PUNCT
hassl-3192	384	1	francis	francis	PROPN
hassl-3192	384	2	,	,	PUNCT
hassl-3192	384	3	j.	j.	PROPN
hassl-3192	384	4	r.	r.	PROPN
hassl-3192	384	5	,	,	PUNCT
hassl-3192	384	6	&	&	CCONJ
hassl-3192	384	7	yu	yu	PROPN
hassl-3192	384	8	,	,	PUNCT
hassl-3192	384	9	m.	m.	PROPN
hassl-3192	384	10	d.	d.	PROPN
hassl-3192	384	11	(	(	PUNCT
hassl-3192	384	12	2009	2009	NUM
hassl-3192	384	13	)	)	PUNCT
hassl-3192	384	14	.	.	PUNCT
hassl-3192	385	1	big	big	ADJ
hassl-3192	385	2	4	4	NUM
hassl-3192	385	3	office	office	NOUN
hassl-3192	385	4	size	size	NOUN
hassl-3192	385	5	and	and	CCONJ
hassl-3192	385	6	audit	audit	NOUN
hassl-3192	385	7	quality	quality	NOUN
hassl-3192	385	8	.	.	PUNCT
hassl-3192	386	1	the	the	DET
hassl-3192	386	2	accounting	accounting	NOUN
hassl-3192	386	3	review	review	NOUN
hassl-3192	386	4	,	,	PUNCT
hassl-3192	386	5	84(5	84(5	NUM
hassl-3192	386	6	)	)	PUNCT
hassl-3192	386	7	,	,	PUNCT
hassl-3192	386	8	1521-1552.available	1521-1552.available	NUM
hassl-3192	386	9	at	at	ADP
hassl-3192	386	10	:	:	PUNCT
hassl-3192	386	11	https://doi.org/10.2308/accr.2009.84.5.1521	https://doi.org/10.2308/accr.2009.84.5.1521	PROPN
hassl-3192	386	12	.	.	PUNCT
hassl-3192	386	13	healy	healy	PROPN
hassl-3192	386	14	,	,	PUNCT
hassl-3192	386	15	p.	p.	NOUN
hassl-3192	386	16	m.	m.	NOUN
hassl-3192	386	17	(	(	PUNCT
hassl-3192	386	18	1985	1985	NUM
hassl-3192	386	19	)	)	PUNCT
hassl-3192	386	20	.	.	PUNCT
hassl-3192	387	1	the	the	DET
hassl-3192	387	2	effect	effect	NOUN
hassl-3192	387	3	of	of	ADP
hassl-3192	387	4	bonus	bonus	NOUN
hassl-3192	387	5	schemes	scheme	NOUN
hassl-3192	387	6	on	on	ADP
hassl-3192	387	7	accounting	accounting	NOUN
hassl-3192	387	8	decisions	decision	NOUN
hassl-3192	387	9	.	.	PUNCT
hassl-3192	388	1	journal	journal	NOUN
hassl-3192	388	2	of	of	ADP
hassl-3192	388	3	accounting	accounting	NOUN
hassl-3192	388	4	and	and	CCONJ
hassl-3192	388	5	economics	economic	NOUN
hassl-3192	388	6	,	,	PUNCT
hassl-3192	388	7	7(1	7(1	NUM
hassl-3192	388	8	-	-	SYM
hassl-3192	388	9	3	3	NUM
hassl-3192	388	10	)	)	PUNCT
hassl-3192	388	11	,	,	PUNCT
hassl-3192	388	12	85-107.available	85-107.available	ADJ
hassl-3192	388	13	at	at	ADP
hassl-3192	388	14	:	:	PUNCT
hassl-3192	388	15	https://doi.org/10.1016/0165-4101(85)90029-1	https://doi.org/10.1016/0165-4101(85)90029-1	PROPN
hassl-3192	388	16	.	.	PUNCT
hassl-3192	389	1	hong	hong	PROPN
hassl-3192	389	2	,	,	PUNCT
hassl-3192	389	3	h.	h.	PROPN
hassl-3192	389	4	,	,	PUNCT
hassl-3192	389	5	kubik	kubik	PROPN
hassl-3192	389	6	,	,	PUNCT
hassl-3192	389	7	j.	j.	PROPN
hassl-3192	389	8	d.	d.	PROPN
hassl-3192	389	9	,	,	PUNCT
hassl-3192	389	10	&	&	CCONJ
hassl-3192	389	11	stein	stein	PROPN
hassl-3192	389	12	,	,	PUNCT
hassl-3192	389	13	j.	j.	PROPN
hassl-3192	389	14	c.	c.	PROPN
hassl-3192	389	15	(	(	PUNCT
hassl-3192	389	16	2004	2004	NUM
hassl-3192	389	17	)	)	PUNCT
hassl-3192	389	18	.	.	PUNCT
hassl-3192	390	1	social	social	ADJ
hassl-3192	390	2	interaction	interaction	NOUN
hassl-3192	390	3	and	and	CCONJ
hassl-3192	390	4	stock	stock	NOUN
hassl-3192	390	5	market	market	NOUN
hassl-3192	390	6	participation	participation	NOUN
hassl-3192	390	7	.	.	PUNCT
hassl-3192	391	1	the	the	DET
hassl-3192	391	2	journal	journal	NOUN
hassl-3192	391	3	of	of	ADP
hassl-3192	391	4	finance	finance	NOUN
hassl-3192	391	5	,	,	PUNCT
hassl-3192	391	6	lix(1	lix(1	ADJ
hassl-3192	391	7	)	)	PUNCT
hassl-3192	391	8	,	,	PUNCT
hassl-3192	391	9	137–163	137–163	NUM
hassl-3192	391	10	.	.	PUNCT
hassl-3192	391	11	indonesian	indonesian	PROPN
hassl-3192	391	12	institute	institute	PROPN
hassl-3192	391	13	of	of	ADP
hassl-3192	391	14	certified	certify	VERB
hassl-3192	391	15	public	public	ADJ
hassl-3192	391	16	accountants	accountant	NOUN
hassl-3192	391	17	.	.	PUNCT
hassl-3192	392	1	(	(	PUNCT
hassl-3192	392	2	2020	2020	NUM
hassl-3192	392	3	)	)	PUNCT
hassl-3192	392	4	.	.	PUNCT
hassl-3192	393	1	consideration	consideration	NOUN
hassl-3192	393	2	of	of	ADP
hassl-3192	393	3	alternative	alternative	ADJ
hassl-3192	393	4	procedures	procedure	NOUN
hassl-3192	393	5	in	in	ADP
hassl-3192	393	6	testing	test	VERB
hassl-3192	393	7	the	the	DET
hassl-3192	393	8	calculation	calculation	NOUN
hassl-3192	393	9	and	and	CCONJ
hassl-3192	393	10	observation	observation	NOUN
hassl-3192	393	11	of	of	ADP
hassl-3192	393	12	inventory	inventory	NOUN
hassl-3192	393	13	during	during	ADP
hassl-3192	393	14	the	the	DET
hassl-3192	393	15	covid-19	covid-19	PROPN
hassl-3192	393	16	pandemic	pandemic	ADJ
hassl-3192	393	17	period	period	NOUN
hassl-3192	393	18	.	.	PUNCT
hassl-3192	394	1	technical	technical	ADJ
hassl-3192	394	2	newflash	newflash	PROPN
hassl-3192	394	3	april	april	PROPN
hassl-3192	394	4	2020	2020	NUM
hassl-3192	394	5	.	.	PUNCT
hassl-3192	395	1	kaisp	kaisp	ADJ
hassl-3192	395	2	-	-	PUNCT
hassl-3192	395	3	iapi	iapi	PROPN
hassl-3192	395	4	.	.	PUNCT
hassl-3192	396	1	jakarta	jakarta	PROPN
hassl-3192	396	2	.	.	PUNCT
hassl-3192	397	1	jamie	jamie	PROPN
hassl-3192	397	2	,	,	PUNCT
hassl-3192	397	3	g.	g.	PROPN
hassl-3192	397	4	,	,	PUNCT
hassl-3192	397	5	suzana	suzana	PROPN
hassl-3192	397	6	,	,	PUNCT
hassl-3192	397	7	v.	v.	PROPN
hassl-3192	397	8	,	,	PUNCT
hassl-3192	397	9	joanne	joanne	PROPN
hassl-3192	397	10	,	,	PUNCT
hassl-3192	397	11	g.	g.	PROPN
hassl-3192	397	12	,	,	PUNCT
hassl-3192	397	13	&	&	CCONJ
hassl-3192	397	14	clive	clive	PROPN
hassl-3192	397	15	,	,	PUNCT
hassl-3192	397	16	m.	m.	NOUN
hassl-3192	397	17	(	(	PUNCT
hassl-3192	397	18	2020	2020	NUM
hassl-3192	397	19	)	)	PUNCT
hassl-3192	397	20	.	.	PUNCT
hassl-3192	398	1	what	what	PRON
hassl-3192	398	2	is	be	AUX
hassl-3192	398	3	the	the	DET
hassl-3192	398	4	impact	impact	NOUN
hassl-3192	398	5	of	of	ADP
hassl-3192	398	6	covid-19	covid-19	PROPN
hassl-3192	398	7	on	on	ADP
hassl-3192	398	8	your	your	PRON
hassl-3192	398	9	going	go	VERB
hassl-3192	398	10	concern	concern	NOUN
hassl-3192	398	11	assessment	assessment	NOUN
hassl-3192	398	12	?	?	PUNCT
hassl-3192	399	1	what	what	PRON
hassl-3192	399	2	is	be	AUX
hassl-3192	399	3	the	the	DET
hassl-3192	399	4	impact	impact	NOUN
hassl-3192	399	5	of	of	ADP
hassl-3192	399	6	covid-19	covid-19	PROPN
hassl-3192	399	7	on	on	ADP
hassl-3192	399	8	your	your	PRON
hassl-3192	399	9	going	go	VERB
hassl-3192	399	10	concern	concern	NOUN
hassl-3192	399	11	assessment	assessment	NOUN
hassl-3192	399	12	?	?	PUNCT
hassl-3192	400	1	deloitte	deloitte	PROPN
hassl-3192	400	2	touche	touche	PROPN
hassl-3192	400	3	tohmatsu	tohmatsu	PROPN
hassl-3192	400	4	,	,	PUNCT
hassl-3192	400	5	july	july	PROPN
hassl-3192	400	6	,	,	PUNCT
hassl-3192	400	7	1–6	1–6	NUM
hassl-3192	400	8	.	.	PUNCT
hassl-3192	400	9	usa	usa	PROPN
hassl-3192	400	10	.	.	PROPN
hassl-3192	400	11	jensen	jensen	PROPN
hassl-3192	400	12	,	,	PUNCT
hassl-3192	400	13	k.	k.	PROPN
hassl-3192	400	14	,	,	PUNCT
hassl-3192	400	15	kim	kim	PROPN
hassl-3192	400	16	,	,	PUNCT
hassl-3192	400	17	j.-m	j.-m	PROPN
hassl-3192	400	18	.	.	PROPN
hassl-3192	400	19	,	,	PUNCT
hassl-3192	400	20	&	&	CCONJ
hassl-3192	400	21	yi	yi	PROPN
hassl-3192	400	22	,	,	PUNCT
hassl-3192	400	23	h.	h.	PROPN
hassl-3192	400	24	(	(	PUNCT
hassl-3192	400	25	2015	2015	NUM
hassl-3192	400	26	)	)	PUNCT
hassl-3192	400	27	.	.	PUNCT
hassl-3192	401	1	the	the	DET
hassl-3192	401	2	geography	geography	NOUN
hassl-3192	401	3	of	of	ADP
hassl-3192	401	4	us	us	PROPN
hassl-3192	401	5	auditors	auditor	NOUN
hassl-3192	401	6	:	:	PUNCT
hassl-3192	401	7	information	information	NOUN
hassl-3192	401	8	quality	quality	NOUN
hassl-3192	401	9	and	and	CCONJ
hassl-3192	401	10	monitoring	monitoring	NOUN
hassl-3192	401	11	costs	cost	NOUN
hassl-3192	401	12	by	by	ADP
hassl-3192	401	13	local	local	ADJ
hassl-3192	401	14	versus	versus	ADP
hassl-3192	401	15	non	non	ADJ
hassl-3192	401	16	-	-	ADJ
hassl-3192	401	17	local	local	ADJ
hassl-3192	401	18	auditors	auditor	NOUN
hassl-3192	401	19	.	.	PUNCT
hassl-3192	402	1	review	review	NOUN
hassl-3192	402	2	of	of	ADP
hassl-3192	402	3	quantitative	quantitative	ADJ
hassl-3192	402	4	finance	finance	NOUN
hassl-3192	402	5	and	and	CCONJ
hassl-3192	402	6	accounting	accounting	NOUN
hassl-3192	402	7	,	,	PUNCT
hassl-3192	402	8	44(3	44(3	NUM
hassl-3192	402	9	)	)	PUNCT
hassl-3192	402	10	,	,	PUNCT
hassl-3192	402	11	513-549.available	513-549.available	NUM
hassl-3192	402	12	at	at	ADP
hassl-3192	402	13	:	:	PUNCT
hassl-3192	402	14	https://doi.org/10.1007/s11156-013-0416-2	https://doi.org/10.1007/s11156-013-0416-2	NUM
hassl-3192	402	15	.	.	PUNCT
hassl-3192	403	1	jones	jones	PROPN
hassl-3192	403	2	,	,	PUNCT
hassl-3192	403	3	j.	j.	PROPN
hassl-3192	403	4	j.	j.	PROPN
hassl-3192	403	5	(	(	PUNCT
hassl-3192	403	6	1991	1991	NUM
hassl-3192	403	7	)	)	PUNCT
hassl-3192	403	8	.	.	PUNCT
hassl-3192	404	1	earnings	earning	NOUN
hassl-3192	404	2	management	management	NOUN
hassl-3192	404	3	during	during	ADP
hassl-3192	404	4	import	import	NOUN
hassl-3192	404	5	relief	relief	NOUN
hassl-3192	404	6	investigations	investigation	NOUN
hassl-3192	404	7	.	.	PUNCT
hassl-3192	405	1	journal	journal	NOUN
hassl-3192	405	2	of	of	ADP
hassl-3192	405	3	accounting	accounting	NOUN
hassl-3192	405	4	research	research	NOUN
hassl-3192	405	5	,	,	PUNCT
hassl-3192	405	6	29(2	29(2	NUM
hassl-3192	405	7	)	)	PUNCT
hassl-3192	405	8	,	,	PUNCT
hassl-3192	405	9	193-228.available	193-228.available	NUM
hassl-3192	405	10	at	at	ADP
hassl-3192	405	11	:	:	PUNCT
hassl-3192	405	12	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	X
hassl-3192	405	13	.	.	PUNCT
hassl-3192	406	1	kang	kang	PROPN
hassl-3192	406	2	,	,	PUNCT
hassl-3192	406	3	j.	j.	PROPN
hassl-3192	406	4	k.	k.	PROPN
hassl-3192	406	5	,	,	PUNCT
hassl-3192	406	6	&	&	CCONJ
hassl-3192	406	7	kim	kim	PROPN
hassl-3192	406	8	,	,	PUNCT
hassl-3192	406	9	j.	j.	PROPN
hassl-3192	406	10	m.	m.	PROPN
hassl-3192	406	11	(	(	PUNCT
hassl-3192	406	12	2008	2008	NUM
hassl-3192	406	13	)	)	PUNCT
hassl-3192	406	14	.	.	PUNCT
hassl-3192	407	1	the	the	DET
hassl-3192	407	2	geography	geography	NOUN
hassl-3192	407	3	of	of	ADP
hassl-3192	407	4	block	block	NOUN
hassl-3192	407	5	acquisitions	acquisition	NOUN
hassl-3192	407	6	.	.	PUNCT
hassl-3192	408	1	the	the	DET
hassl-3192	408	2	journal	journal	NOUN
hassl-3192	408	3	of	of	ADP
hassl-3192	408	4	finance	finance	NOUN
hassl-3192	408	5	,	,	PUNCT
hassl-3192	408	6	63(6	63(6	PROPN
hassl-3192	408	7	)	)	PUNCT
hassl-3192	408	8	,	,	PUNCT
hassl-3192	408	9	2817-2858.available	2817-2858.available	VERB
hassl-3192	408	10	at	at	ADP
hassl-3192	408	11	:	:	PUNCT
hassl-3192	408	12	https://doi.org/10.1111/j.1540-6261.2008.01414.x	https://doi.org/10.1111/j.1540-6261.2008.01414.x	NUM
hassl-3192	408	13	.	.	PUNCT
hassl-3192	409	1	humanities	humanity	NOUN
hassl-3192	409	2	and	and	CCONJ
hassl-3192	409	3	social	social	ADJ
hassl-3192	409	4	sciences	science	NOUN
hassl-3192	409	5	letters	letter	NOUN
hassl-3192	409	6	,	,	PUNCT
hassl-3192	409	7	2022	2022	NUM
hassl-3192	409	8	,	,	PUNCT
hassl-3192	409	9	10(4	10(4	NUM
hassl-3192	409	10	):	):	PUNCT
hassl-3192	409	11	569	569	NUM
hassl-3192	409	12	-	-	SYM
hassl-3192	409	13	583	583	NUM
hassl-3192	409	14	583	583	NUM
hassl-3192	409	15	©	©	PROPN
hassl-3192	409	16	2022	2022	NUM
hassl-3192	409	17	conscientia	conscientia	PROPN
hassl-3192	409	18	beam	beam	PROPN
hassl-3192	409	19	.	.	PUNCT
hassl-3192	410	1	all	all	DET
hassl-3192	410	2	rights	right	NOUN
hassl-3192	410	3	reserved	reserve	VERB
hassl-3192	410	4	.	.	PUNCT
hassl-3192	411	1	kim	kim	PROPN
hassl-3192	411	2	,	,	PUNCT
hassl-3192	411	3	h.	h.	PROPN
hassl-3192	411	4	,	,	PUNCT
hassl-3192	411	5	lee	lee	PROPN
hassl-3192	411	6	,	,	PUNCT
hassl-3192	411	7	h.	h.	PROPN
hassl-3192	411	8	,	,	PUNCT
hassl-3192	411	9	&	&	CCONJ
hassl-3192	411	10	lee	lee	PROPN
hassl-3192	411	11	,	,	PUNCT
hassl-3192	411	12	j.	j.	PROPN
hassl-3192	411	13	e.	e.	PROPN
hassl-3192	411	14	(	(	PUNCT
hassl-3192	411	15	2015	2015	NUM
hassl-3192	411	16	)	)	PUNCT
hassl-3192	411	17	.	.	PUNCT
hassl-3192	412	1	mandatory	mandatory	ADJ
hassl-3192	412	2	audit	audit	NOUN
hassl-3192	412	3	firm	firm	ADJ
hassl-3192	412	4	rotation	rotation	NOUN
hassl-3192	412	5	and	and	CCONJ
hassl-3192	412	6	audit	audit	NOUN
hassl-3192	412	7	quality	quality	NOUN
hassl-3192	412	8	.	.	PUNCT
hassl-3192	413	1	journal	journal	PROPN
hassl-3192	413	2	of	of	ADP
hassl-3192	413	3	applied	apply	VERB
hassl-3192	413	4	business	business	NOUN
hassl-3192	413	5	research	research	NOUN
hassl-3192	413	6	,	,	PUNCT
hassl-3192	413	7	31(3	31(3	NUM
hassl-3192	413	8	)	)	PUNCT
hassl-3192	413	9	,	,	PUNCT
hassl-3192	413	10	10891106.available	10891106.available	ADJ
hassl-3192	413	11	at	at	ADP
hassl-3192	413	12	:	:	PUNCT
hassl-3192	413	13	https://doi.org/10.19030/jabr.v31i3.9245	https://doi.org/10.19030/jabr.v31i3.9245	PROPN
hassl-3192	413	14	.	.	PUNCT
hassl-3192	414	1	kinney	kinney	PROPN
hassl-3192	414	2	,	,	PUNCT
hassl-3192	414	3	j.	j.	PROPN
hassl-3192	414	4	w.	w.	PROPN
hassl-3192	414	5	r.	r.	PROPN
hassl-3192	414	6	,	,	PUNCT
hassl-3192	414	7	&	&	CCONJ
hassl-3192	414	8	mcdaniel	mcdaniel	PROPN
hassl-3192	414	9	,	,	PUNCT
hassl-3192	414	10	l.	l.	PROPN
hassl-3192	414	11	s.	s.	PROPN
hassl-3192	414	12	(	(	PUNCT
hassl-3192	414	13	1993	1993	NUM
hassl-3192	414	14	)	)	PUNCT
hassl-3192	414	15	.	.	PUNCT
hassl-3192	415	1	audit	audit	NOUN
hassl-3192	415	2	delay	delay	NOUN
hassl-3192	415	3	for	for	ADP
hassl-3192	415	4	fims	fim	NOUN
hassl-3192	415	5	correcting	correct	VERB
hassl-3192	415	6	quarterly	quarterly	ADJ
hassl-3192	415	7	earnings	earning	NOUN
hassl-3192	415	8	.	.	PUNCT
hassl-3192	416	1	auditing	auditing	NOUN
hassl-3192	416	2	,	,	PUNCT
hassl-3192	416	3	12(2	12(2	NUM
hassl-3192	416	4	)	)	PUNCT
hassl-3192	416	5	,	,	PUNCT
hassl-3192	416	6	135	135	NUM
hassl-3192	416	7	-	-	SYM
hassl-3192	416	8	142	142	NUM
hassl-3192	416	9	.	.	PUNCT
hassl-3192	417	1	knechel	knechel	PROPN
hassl-3192	417	2	,	,	PUNCT
hassl-3192	417	3	w.	w.	PROPN
hassl-3192	417	4	r.	r.	PROPN
hassl-3192	417	5	,	,	PUNCT
hassl-3192	417	6	naiker	naiker	NOUN
hassl-3192	417	7	,	,	PUNCT
hassl-3192	417	8	v.	v.	PROPN
hassl-3192	417	9	,	,	PUNCT
hassl-3192	417	10	&	&	CCONJ
hassl-3192	417	11	pacheco	pacheco	PROPN
hassl-3192	417	12	,	,	PUNCT
hassl-3192	417	13	g.	g.	PROPN
hassl-3192	417	14	(	(	PUNCT
hassl-3192	417	15	2007	2007	NUM
hassl-3192	417	16	)	)	PUNCT
hassl-3192	417	17	.	.	PUNCT
hassl-3192	418	1	does	do	VERB
hassl-3192	418	2	auditor	auditor	NOUN
hassl-3192	418	3	industry	industry	NOUN
hassl-3192	418	4	specialization	specialization	NOUN
hassl-3192	418	5	matter	matter	NOUN
hassl-3192	418	6	?	?	PUNCT
hassl-3192	419	1	evidence	evidence	NOUN
hassl-3192	419	2	from	from	ADP
hassl-3192	419	3	market	market	NOUN
hassl-3192	419	4	reaction	reaction	NOUN
hassl-3192	419	5	to	to	ADP
hassl-3192	419	6	auditor	auditor	NOUN
hassl-3192	419	7	switches	switch	NOUN
hassl-3192	419	8	.	.	PUNCT
hassl-3192	420	1	auditing	auditing	NOUN
hassl-3192	420	2	:	:	PUNCT
hassl-3192	420	3	a	a	DET
hassl-3192	420	4	journal	journal	NOUN
hassl-3192	420	5	of	of	ADP
hassl-3192	420	6	practice	practice	NOUN
hassl-3192	420	7	&	&	CCONJ
hassl-3192	420	8	theory	theory	NOUN
hassl-3192	420	9	,	,	PUNCT
hassl-3192	420	10	26(1	26(1	NUM
hassl-3192	420	11	)	)	PUNCT
hassl-3192	420	12	,	,	PUNCT
hassl-3192	420	13	19-45.available	19-45.available	NOUN
hassl-3192	420	14	at	at	ADP
hassl-3192	420	15	:	:	PUNCT
hassl-3192	420	16	https://doi.org/10.2308/aud.2007.26.1.19	https://doi.org/10.2308/aud.2007.26.1.19	PROPN
hassl-3192	420	17	.	.	PUNCT
hassl-3192	421	1	krishnan	krishnan	PROPN
hassl-3192	421	2	,	,	PUNCT
hassl-3192	421	3	j.	j.	PROPN
hassl-3192	421	4	,	,	PUNCT
hassl-3192	421	5	&	&	CCONJ
hassl-3192	421	6	yang	yang	PROPN
hassl-3192	421	7	,	,	PUNCT
hassl-3192	421	8	j.	j.	PROPN
hassl-3192	421	9	s.	s.	PROPN
hassl-3192	421	10	(	(	PUNCT
hassl-3192	421	11	2009	2009	NUM
hassl-3192	421	12	)	)	PUNCT
hassl-3192	421	13	.	.	PUNCT
hassl-3192	422	1	recent	recent	ADJ
hassl-3192	422	2	trends	trend	NOUN
hassl-3192	422	3	in	in	ADP
hassl-3192	422	4	audit	audit	NOUN
hassl-3192	422	5	report	report	NOUN
hassl-3192	422	6	and	and	CCONJ
hassl-3192	422	7	earnings	earning	NOUN
hassl-3192	422	8	announcement	announcement	NOUN
hassl-3192	422	9	lags	lag	VERB
hassl-3192	422	10	.	.	PUNCT
hassl-3192	423	1	accounting	accounting	NOUN
hassl-3192	423	2	horizons	horizon	NOUN
hassl-3192	423	3	,	,	PUNCT
hassl-3192	423	4	23(3	23(3	NUM
hassl-3192	423	5	)	)	PUNCT
hassl-3192	423	6	,	,	PUNCT
hassl-3192	423	7	265-288.available	265-288.available	NUM
hassl-3192	423	8	at	at	ADP
hassl-3192	423	9	:	:	PUNCT
hassl-3192	423	10	https://doi.org/10.2308/acch.2009.23.3.265	https://doi.org/10.2308/acch.2009.23.3.265	PROPN
hassl-3192	423	11	.	.	PUNCT
hassl-3192	423	12	lee	lee	PROPN
hassl-3192	423	13	,	,	PUNCT
hassl-3192	423	14	k.	k.	PROPN
hassl-3192	423	15	y.	y.	PROPN
hassl-3192	423	16	,	,	PUNCT
hassl-3192	423	17	chung	chung	PROPN
hassl-3192	423	18	,	,	PUNCT
hassl-3192	423	19	c.	c.	PROPN
hassl-3192	423	20	y.	y.	PROPN
hassl-3192	423	21	,	,	PUNCT
hassl-3192	423	22	&	&	CCONJ
hassl-3192	423	23	morscheck	morscheck	PROPN
hassl-3192	423	24	,	,	PUNCT
hassl-3192	423	25	j.	j.	PROPN
hassl-3192	423	26	(	(	PUNCT
hassl-3192	423	27	2020	2020	NUM
hassl-3192	423	28	)	)	PUNCT
hassl-3192	423	29	.	.	PUNCT
hassl-3192	424	1	does	do	AUX
hassl-3192	424	2	geographic	geographic	ADJ
hassl-3192	424	3	proximity	proximity	NOUN
hassl-3192	424	4	matter	matter	NOUN
hassl-3192	424	5	in	in	ADP
hassl-3192	424	6	active	active	ADJ
hassl-3192	424	7	monitoring	monitoring	NOUN
hassl-3192	424	8	?	?	PUNCT
hassl-3192	425	1	evidence	evidence	NOUN
hassl-3192	425	2	from	from	ADP
hassl-3192	425	3	institutional	institutional	ADJ
hassl-3192	425	4	blockholder	blockholder	NOUN
hassl-3192	425	5	monitoring	monitoring	NOUN
hassl-3192	425	6	of	of	ADP
hassl-3192	425	7	corporate	corporate	ADJ
hassl-3192	425	8	governance	governance	NOUN
hassl-3192	425	9	in	in	ADP
hassl-3192	425	10	the	the	DET
hassl-3192	425	11	korean	korean	ADJ
hassl-3192	425	12	market	market	NOUN
hassl-3192	425	13	.	.	PUNCT
hassl-3192	426	1	global	global	ADJ
hassl-3192	426	2	economic	economic	PROPN
hassl-3192	426	3	review	review	PROPN
hassl-3192	426	4	,	,	PUNCT
hassl-3192	426	5	49(2	49(2	NUM
hassl-3192	426	6	)	)	PUNCT
hassl-3192	426	7	,	,	PUNCT
hassl-3192	426	8	150–170.available	150–170.available	NUM
hassl-3192	426	9	at	at	ADP
hassl-3192	426	10	:	:	PUNCT
hassl-3192	426	11	https://doi.org/10.1080/1226508x.2019.1699846	https://doi.org/10.1080/1226508x.2019.1699846	PROPN
hassl-3192	426	12	.	.	PROPN
hassl-3192	426	13	lennox	lennox	PROPN
hassl-3192	426	14	,	,	PUNCT
hassl-3192	426	15	c.	c.	PROPN
hassl-3192	426	16	s.	s.	PROPN
hassl-3192	426	17	,	,	PUNCT
hassl-3192	426	18	francis	francis	PROPN
hassl-3192	426	19	,	,	PUNCT
hassl-3192	426	20	j.	j.	PROPN
hassl-3192	426	21	r.	r.	PROPN
hassl-3192	426	22	,	,	PUNCT
hassl-3192	426	23	&	&	CCONJ
hassl-3192	426	24	wang	wang	PROPN
hassl-3192	426	25	,	,	PUNCT
hassl-3192	426	26	z.	z.	PROPN
hassl-3192	426	27	(	(	PUNCT
hassl-3192	426	28	2012	2012	NUM
hassl-3192	426	29	)	)	PUNCT
hassl-3192	426	30	.	.	PUNCT
hassl-3192	427	1	selection	selection	NOUN
hassl-3192	427	2	models	model	NOUN
hassl-3192	427	3	in	in	ADP
hassl-3192	427	4	accounting	accounting	NOUN
hassl-3192	427	5	research	research	NOUN
hassl-3192	427	6	.	.	PUNCT
hassl-3192	428	1	the	the	DET
hassl-3192	428	2	accounting	accounting	PROPN
hassl-3192	428	3	review	review	PROPN
hassl-3192	428	4	,	,	PUNCT
hassl-3192	428	5	87(2	87(2	NUM
hassl-3192	428	6	)	)	PUNCT
hassl-3192	428	7	,	,	PUNCT
hassl-3192	428	8	589-616.available	589-616.available	NUM
hassl-3192	428	9	at	at	ADP
hassl-3192	428	10	:	:	PUNCT
hassl-3192	428	11	https://doi.org/10.2308/accr-10195	https://doi.org/10.2308/accr-10195	ADJ
hassl-3192	428	12	.	.	PUNCT
hassl-3192	429	1	lópez	lópez	PROPN
hassl-3192	429	2	,	,	PUNCT
hassl-3192	429	3	d.	d.	PROPN
hassl-3192	429	4	m.	m.	PROPN
hassl-3192	429	5	,	,	PUNCT
hassl-3192	429	6	&	&	CCONJ
hassl-3192	429	7	rich	rich	PROPN
hassl-3192	429	8	,	,	PUNCT
hassl-3192	429	9	k.	k.	PROPN
hassl-3192	429	10	t.	t.	PROPN
hassl-3192	429	11	(	(	PUNCT
hassl-3192	429	12	2017	2017	NUM
hassl-3192	429	13	)	)	PUNCT
hassl-3192	429	14	.	.	PUNCT
hassl-3192	430	1	geographic	geographic	ADJ
hassl-3192	430	2	distance	distance	NOUN
hassl-3192	430	3	and	and	CCONJ
hassl-3192	430	4	municipal	municipal	ADJ
hassl-3192	430	5	internal	internal	ADJ
hassl-3192	430	6	control	control	NOUN
hassl-3192	430	7	reporting	reporting	NOUN
hassl-3192	430	8	.	.	PUNCT
hassl-3192	431	1	advances	advance	NOUN
hassl-3192	431	2	in	in	ADP
hassl-3192	431	3	accounting	accounting	NOUN
hassl-3192	431	4	,	,	PUNCT
hassl-3192	431	5	36	36	NUM
hassl-3192	431	6	,	,	PUNCT
hassl-3192	431	7	40-49.available	40-49.available	ADJ
hassl-3192	431	8	at	at	ADP
hassl-3192	431	9	:	:	PUNCT
hassl-3192	431	10	https://doi.org/10.1016/j.adiac.2016.08.003	https://doi.org/10.1016/j.adiac.2016.08.003	PROPN
hassl-3192	431	11	.	.	PROPN
hassl-3192	431	12	malhotra	malhotra	PROPN
hassl-3192	431	13	,	,	PUNCT
hassl-3192	431	14	n.	n.	NOUN
hassl-3192	431	15	,	,	PUNCT
hassl-3192	431	16	&	&	CCONJ
hassl-3192	431	17	morris	morris	PROPN
hassl-3192	431	18	,	,	PUNCT
hassl-3192	431	19	t.	t.	PROPN
hassl-3192	431	20	(	(	PUNCT
hassl-3192	431	21	2009	2009	NUM
hassl-3192	431	22	)	)	PUNCT
hassl-3192	431	23	.	.	PUNCT
hassl-3192	432	1	heterogeneity	heterogeneity	NOUN
hassl-3192	432	2	in	in	ADP
hassl-3192	432	3	professional	professional	ADJ
hassl-3192	432	4	service	service	NOUN
hassl-3192	432	5	firms	firm	NOUN
hassl-3192	432	6	.	.	PUNCT
hassl-3192	433	1	journal	journal	PROPN
hassl-3192	433	2	of	of	ADP
hassl-3192	433	3	management	management	NOUN
hassl-3192	433	4	studies	study	NOUN
hassl-3192	433	5	,	,	PUNCT
hassl-3192	433	6	46(6	46(6	NOUN
hassl-3192	433	7	)	)	PUNCT
hassl-3192	433	8	,	,	PUNCT
hassl-3192	433	9	895-922.available	895-922.available	NUM
hassl-3192	433	10	at	at	ADP
hassl-3192	433	11	:	:	PUNCT
hassl-3192	433	12	https://doi.org/10.1111/j.1467-6486.2009.00826.x	https://doi.org/10.1111/j.1467-6486.2009.00826.x	ADJ
hassl-3192	433	13	.	.	PUNCT
hassl-3192	434	1	mickeler	mickeler	PROPN
hassl-3192	434	2	,	,	PUNCT
hassl-3192	434	3	j.-m	j.-m	PROPN
hassl-3192	434	4	.	.	PROPN
hassl-3192	434	5	,	,	PUNCT
hassl-3192	434	6	&	&	CCONJ
hassl-3192	434	7	cleveland	cleveland	PROPN
hassl-3192	434	8	,	,	PUNCT
hassl-3192	434	9	s.	s.	PROPN
hassl-3192	434	10	(	(	PUNCT
hassl-3192	434	11	2020	2020	NUM
hassl-3192	434	12	)	)	PUNCT
hassl-3192	434	13	.	.	PUNCT
hassl-3192	435	1	answering	answer	VERB
hassl-3192	435	2	the	the	DET
hassl-3192	435	3	call	call	NOUN
hassl-3192	435	4	for	for	ADP
hassl-3192	435	5	change	change	NOUN
hassl-3192	435	6	in	in	ADP
hassl-3192	435	7	the	the	DET
hassl-3192	435	8	audit	audit	NOUN
hassl-3192	435	9	and	and	CCONJ
hassl-3192	435	10	financial	financial	ADJ
hassl-3192	435	11	reporting	reporting	NOUN
hassl-3192	435	12	landscape	landscape	NOUN
hassl-3192	435	13	.	.	PUNCT
hassl-3192	436	1	deloitte	deloitte	PROPN
hassl-3192	436	2	touche	touche	PROPN
hassl-3192	436	3	tohmatsu	tohmatsu	PROPN
hassl-3192	436	4	,	,	PUNCT
hassl-3192	436	5	1–2	1–2	NUM
hassl-3192	436	6	.	.	PUNCT
hassl-3192	436	7	retrieved	retrieve	VERB
hassl-3192	436	8	from	from	ADP
hassl-3192	436	9	:	:	PUNCT
hassl-3192	436	10	https://www2.deloitte.com/content/dam/deloitte/global/documents/audit/gx-audit-answering-the-call-forchange.pdf	https://www2.deloitte.com/content/dam/deloitte/global/documents/audit/gx-audit-answering-the-call-forchange.pdf	PROPN
hassl-3192	436	11	.	.	PUNCT
hassl-3192	437	1	ngoc	ngoc	PROPN
hassl-3192	437	2	,	,	PUNCT
hassl-3192	437	3	p.	p.	NOUN
hassl-3192	437	4	a.	a.	PROPN
hassl-3192	437	5	d.	d.	PROPN
hassl-3192	437	6	,	,	PUNCT
hassl-3192	437	7	&	&	CCONJ
hassl-3192	437	8	nguyen	nguyen	PROPN
hassl-3192	437	9	,	,	PUNCT
hassl-3192	437	10	d.	d.	PROPN
hassl-3192	437	11	(	(	PUNCT
hassl-3192	437	12	2013	2013	NUM
hassl-3192	437	13	)	)	PUNCT
hassl-3192	437	14	.	.	PUNCT
hassl-3192	438	1	accounting	account	VERB
hassl-3192	438	2	in	in	ADP
hassl-3192	438	3	a	a	DET
hassl-3192	438	4	developing	develop	VERB
hassl-3192	438	5	transitional	transitional	ADJ
hassl-3192	438	6	economy	economy	NOUN
hassl-3192	438	7	:	:	PUNCT
hassl-3192	438	8	the	the	DET
hassl-3192	438	9	case	case	NOUN
hassl-3192	438	10	of	of	ADP
hassl-3192	438	11	vietnam	vietnam	PROPN
hassl-3192	438	12	.	.	PUNCT
hassl-3192	439	1	asian	asian	ADJ
hassl-3192	439	2	review	review	NOUN
hassl-3192	439	3	of	of	ADP
hassl-3192	439	4	accounting	accounting	NOUN
hassl-3192	439	5	,	,	PUNCT
hassl-3192	439	6	21(1	21(1	NUM
hassl-3192	439	7	)	)	PUNCT
hassl-3192	439	8	,	,	PUNCT
hassl-3192	439	9	74–95.available	74–95.available	ADJ
hassl-3192	439	10	at	at	ADP
hassl-3192	439	11	:	:	PUNCT
hassl-3192	439	12	https://doi.org/10.1108/13217341311316959	https://doi.org/10.1108/13217341311316959	NOUN
hassl-3192	439	13	.	.	PUNCT
hassl-3192	440	1	nurhadi	nurhadi	NOUN
hassl-3192	440	2	,	,	PUNCT
hassl-3192	440	3	h.	h.	PROPN
hassl-3192	440	4	,	,	PUNCT
hassl-3192	440	5	nur	nur	PROPN
hassl-3192	440	6	,	,	PUNCT
hassl-3192	440	7	b.	b.	PROPN
hassl-3192	440	8	,	,	PUNCT
hassl-3192	440	9	abbas	abbas	PROPN
hassl-3192	440	10	,	,	PUNCT
hassl-3192	440	11	y.	y.	PROPN
hassl-3192	440	12	e.	e.	PROPN
hassl-3192	440	13	,	,	PUNCT
hassl-3192	440	14	&	&	CCONJ
hassl-3192	440	15	andru	andru	PROPN
hassl-3192	440	16	,	,	PUNCT
hassl-3192	440	17	b.	b.	PROPN
hassl-3192	440	18	(	(	PUNCT
hassl-3192	440	19	2022	2022	NUM
hassl-3192	440	20	)	)	PUNCT
hassl-3192	440	21	.	.	PUNCT
hassl-3192	441	1	the	the	DET
hassl-3192	441	2	effect	effect	NOUN
hassl-3192	441	3	of	of	ADP
hassl-3192	441	4	experience	experience	NOUN
hassl-3192	441	5	and	and	CCONJ
hassl-3192	441	6	professionalism	professionalism	NOUN
hassl-3192	441	7	on	on	ADP
hassl-3192	441	8	auditor	auditor	NOUN
hassl-3192	441	9	’s	’s	PART
hassl-3192	441	10	performance	performance	NOUN
hassl-3192	441	11	in	in	ADP
hassl-3192	441	12	jakarta	jakarta	PROPN
hassl-3192	441	13	and	and	CCONJ
hassl-3192	441	14	surabaya	surabaya	PROPN
hassl-3192	441	15	accounting	accounting	NOUN
hassl-3192	441	16	firms	firm	NOUN
hassl-3192	441	17	during	during	ADP
hassl-3192	441	18	pandemic	pandemic	ADJ
hassl-3192	441	19	the	the	DET
hassl-3192	441	20	covid	covid	NOUN
hassl-3192	441	21	–	–	PUNCT
hassl-3192	441	22	19	19	NUM
hassl-3192	441	23	.	.	PUNCT
hassl-3192	441	24	journal	journal	NOUN
hassl-3192	441	25	of	of	ADP
hassl-3192	441	26	accounting	accounting	NOUN
hassl-3192	441	27	,	,	PUNCT
hassl-3192	441	28	business	business	NOUN
hassl-3192	441	29	and	and	CCONJ
hassl-3192	441	30	finance	finance	NOUN
hassl-3192	441	31	research	research	NOUN
hassl-3192	441	32	,	,	PUNCT
hassl-3192	441	33	15(2	15(2	NUM
hassl-3192	441	34	)	)	PUNCT
hassl-3192	441	35	,	,	PUNCT
hassl-3192	441	36	66	66	NUM
hassl-3192	441	37	–	–	PUNCT
hassl-3192	441	38	72.available	72.available	NUM
hassl-3192	441	39	at	at	ADP
hassl-3192	441	40	:	:	PUNCT
hassl-3192	441	41	https://doi.org/10.55217/102.v15i2.559	https://doi.org/10.55217/102.v15i2.559	NOUN
hassl-3192	441	42	.	.	PUNCT
hassl-3192	442	1	petersen	petersen	PROPN
hassl-3192	442	2	,	,	PUNCT
hassl-3192	442	3	m.	m.	NOUN
hassl-3192	442	4	a.	a.	PROPN
hassl-3192	442	5	,	,	PUNCT
hassl-3192	442	6	&	&	CCONJ
hassl-3192	442	7	rajan	rajan	PROPN
hassl-3192	442	8	,	,	PUNCT
hassl-3192	442	9	r.	r.	PROPN
hassl-3192	442	10	g.	g.	PROPN
hassl-3192	442	11	(	(	PUNCT
hassl-3192	442	12	2002	2002	NUM
hassl-3192	442	13	)	)	PUNCT
hassl-3192	442	14	.	.	PUNCT
hassl-3192	443	1	does	do	AUX
hassl-3192	443	2	distance	distance	NOUN
hassl-3192	443	3	still	still	ADV
hassl-3192	443	4	matter	matter	VERB
hassl-3192	443	5	?	?	PUNCT
hassl-3192	444	1	the	the	DET
hassl-3192	444	2	information	information	NOUN
hassl-3192	444	3	revolution	revolution	NOUN
hassl-3192	444	4	in	in	ADP
hassl-3192	444	5	small	small	ADJ
hassl-3192	444	6	business	business	NOUN
hassl-3192	444	7	lending	lending	NOUN
hassl-3192	444	8	.	.	PUNCT
hassl-3192	445	1	the	the	DET
hassl-3192	445	2	journal	journal	PROPN
hassl-3192	445	3	of	of	ADP
hassl-3192	445	4	finance	finance	NOUN
hassl-3192	445	5	,	,	PUNCT
hassl-3192	445	6	57(6	57(6	NUM
hassl-3192	445	7	)	)	PUNCT
hassl-3192	445	8	,	,	PUNCT
hassl-3192	445	9	2533-2570.available	2533-2570.available	ADJ
hassl-3192	445	10	at	at	ADP
hassl-3192	445	11	:	:	PUNCT
hassl-3192	445	12	https://doi.org/10.1111/1540-6261.00505	https://doi.org/10.1111/1540-6261.00505	PROPN
hassl-3192	445	13	.	.	PROPN
hassl-3192	445	14	pirinsky	pirinsky	PROPN
hassl-3192	445	15	,	,	PUNCT
hassl-3192	445	16	c.	c.	PROPN
hassl-3192	445	17	,	,	PUNCT
hassl-3192	445	18	&	&	CCONJ
hassl-3192	445	19	wang	wang	PROPN
hassl-3192	445	20	,	,	PUNCT
hassl-3192	445	21	q.	q.	PROPN
hassl-3192	445	22	(	(	PUNCT
hassl-3192	445	23	2006	2006	NUM
hassl-3192	445	24	)	)	PUNCT
hassl-3192	445	25	.	.	PUNCT
hassl-3192	446	1	does	do	VERB
hassl-3192	446	2	corporate	corporate	ADJ
hassl-3192	446	3	headquarters	headquarters	NOUN
hassl-3192	446	4	location	location	NOUN
hassl-3192	446	5	matter	matter	NOUN
hassl-3192	446	6	for	for	ADP
hassl-3192	446	7	stock	stock	NOUN
hassl-3192	446	8	returns	return	NOUN
hassl-3192	446	9	?	?	PUNCT
hassl-3192	447	1	the	the	DET
hassl-3192	447	2	journal	journal	NOUN
hassl-3192	447	3	of	of	ADP
hassl-3192	447	4	finance	finance	NOUN
hassl-3192	447	5	,	,	PUNCT
hassl-3192	447	6	61(4	61(4	NUM
hassl-3192	447	7	)	)	PUNCT
hassl-3192	447	8	,	,	PUNCT
hassl-3192	447	9	19912015.available	19912015.available	ADJ
hassl-3192	447	10	at	at	ADP
hassl-3192	447	11	:	:	PUNCT
hassl-3192	447	12	https://doi.org/10.1111/j.1540-6261.2006.00895.x	https://doi.org/10.1111/j.1540-6261.2006.00895.x	PROPN
hassl-3192	447	13	.	.	PUNCT
hassl-3192	448	1	quick	quick	ADJ
hassl-3192	448	2	,	,	PUNCT
hassl-3192	448	3	r.	r.	PROPN
hassl-3192	448	4	(	(	PUNCT
hassl-3192	448	5	2014	2014	NUM
hassl-3192	448	6	)	)	PUNCT
hassl-3192	448	7	.	.	PUNCT
hassl-3192	449	1	reviews	review	NOUN
hassl-3192	449	2	of	of	ADP
hassl-3192	449	3	essays	essay	NOUN
hassl-3192	449	4	blankley	blankley	PROPN
hassl-3192	449	5	,	,	PUNCT
hassl-3192	449	6	alan	alan	PROPN
hassl-3192	449	7	i./hurtt	i./hurtt	PROPN
hassl-3192	449	8	,	,	PUNCT
hassl-3192	449	9	david	david	PROPN
hassl-3192	449	10	n./macgregor	n./macgregor	PROPN
hassl-3192	449	11	,	,	PUNCT
hassl-3192	449	12	jason	jason	PROPN
hassl-3192	449	13	e.	e.	PROPN
hassl-3192	449	14	:	:	PUNCT
hassl-3192	449	15	the	the	DET
hassl-3192	449	16	relationship	relationship	NOUN
hassl-3192	449	17	between	between	ADP
hassl-3192	449	18	audit	audit	NOUN
hassl-3192	449	19	report	report	NOUN
hassl-3192	449	20	lag	lag	NOUN
hassl-3192	449	21	and	and	CCONJ
hassl-3192	449	22	future	future	ADJ
hassl-3192	449	23	restatements	restatement	NOUN
hassl-3192	449	24	,	,	PUNCT
hassl-3192	449	25	auditing	auditing	NOUN
hassl-3192	449	26	:	:	PUNCT
hassl-3192	449	27	a	a	DET
hassl-3192	449	28	journal	journal	NOUN
hassl-3192	449	29	of	of	ADP
hassl-3192	449	30	practice	practice	NOUN
hassl-3192	449	31	&	&	CCONJ
hassl-3192	449	32	theory	theory	NOUN
hassl-3192	449	33	,	,	PUNCT
hassl-3192	449	34	may	may	AUX
hassl-3192	449	35	2014	2014	NUM
hassl-3192	449	36	:	:	PUNCT
hassl-3192	450	1	darmstadt	darmstadt	PROPN
hassl-3192	450	2	technical	technical	PROPN
hassl-3192	450	3	university	university	PROPN
hassl-3192	450	4	,	,	PUNCT
hassl-3192	450	5	department	department	NOUN
hassl-3192	450	6	of	of	ADP
hassl-3192	450	7	business	business	PROPN
hassl-3192	450	8	administration	administration	PROPN
hassl-3192	450	9	.	.	PUNCT
hassl-3192	451	1	reynolds	reynolds	PROPN
hassl-3192	451	2	,	,	PUNCT
hassl-3192	451	3	j.	j.	PROPN
hassl-3192	451	4	k.	k.	PROPN
hassl-3192	451	5	,	,	PUNCT
hassl-3192	451	6	&	&	CCONJ
hassl-3192	451	7	francis	francis	PROPN
hassl-3192	451	8	,	,	PUNCT
hassl-3192	451	9	j.	j.	PROPN
hassl-3192	451	10	r.	r.	PROPN
hassl-3192	451	11	(	(	PUNCT
hassl-3192	451	12	2000	2000	NUM
hassl-3192	451	13	)	)	PUNCT
hassl-3192	451	14	.	.	PUNCT
hassl-3192	452	1	does	do	AUX
hassl-3192	452	2	size	size	NOUN
hassl-3192	452	3	matter	matter	VERB
hassl-3192	452	4	?	?	PUNCT
hassl-3192	453	1	the	the	DET
hassl-3192	453	2	influence	influence	NOUN
hassl-3192	453	3	of	of	ADP
hassl-3192	453	4	large	large	ADJ
hassl-3192	453	5	clients	client	NOUN
hassl-3192	453	6	on	on	ADP
hassl-3192	453	7	office	office	NOUN
hassl-3192	453	8	-	-	PUNCT
hassl-3192	453	9	level	level	NOUN
hassl-3192	453	10	auditor	auditor	NOUN
hassl-3192	453	11	reporting	reporting	NOUN
hassl-3192	453	12	decisions	decision	NOUN
hassl-3192	453	13	.	.	PUNCT
hassl-3192	454	1	journal	journal	NOUN
hassl-3192	454	2	of	of	ADP
hassl-3192	454	3	accounting	accounting	NOUN
hassl-3192	454	4	and	and	CCONJ
hassl-3192	454	5	economics	economic	NOUN
hassl-3192	454	6	,	,	PUNCT
hassl-3192	454	7	30(3	30(3	NUM
hassl-3192	454	8	)	)	PUNCT
hassl-3192	454	9	,	,	PUNCT
hassl-3192	454	10	375-400.available	375-400.available	NUM
hassl-3192	454	11	at	at	ADP
hassl-3192	454	12	:	:	PUNCT
hassl-3192	454	13	https://doi.org/10.1016/s0165-4101(01)00010-6	https://doi.org/10.1016/s0165-4101(01)00010-6	PROPN
hassl-3192	454	14	.	.	PUNCT
hassl-3192	455	1	yu	yu	PROPN
hassl-3192	455	2	,	,	PUNCT
hassl-3192	455	3	j.	j.	PROPN
hassl-3192	455	4	,	,	PUNCT
hassl-3192	455	5	jin	jin	PROPN
hassl-3192	455	6	,	,	PUNCT
hassl-3192	455	7	x.	x.	PROPN
hassl-3192	455	8	,	,	PUNCT
hassl-3192	455	9	&	&	CCONJ
hassl-3192	455	10	liang	liang	PROPN
hassl-3192	455	11	,	,	PUNCT
hassl-3192	455	12	s.	s.	PROPN
hassl-3192	455	13	(	(	PUNCT
hassl-3192	455	14	2017	2017	NUM
hassl-3192	455	15	)	)	PUNCT
hassl-3192	455	16	.	.	PUNCT
hassl-3192	456	1	does	do	AUX
hassl-3192	456	2	the	the	DET
hassl-3192	456	3	geographical	geographical	ADJ
hassl-3192	456	4	proximity	proximity	NOUN
hassl-3192	456	5	between	between	ADP
hassl-3192	456	6	the	the	DET
hassl-3192	456	7	chairman	chairman	NOUN
hassl-3192	456	8	and	and	CCONJ
hassl-3192	456	9	the	the	DET
hassl-3192	456	10	ceo	ceo	NOUN
hassl-3192	456	11	affect	affect	VERB
hassl-3192	456	12	internal	internal	ADJ
hassl-3192	456	13	control	control	NOUN
hassl-3192	456	14	quality	quality	NOUN
hassl-3192	456	15	?	?	PUNCT
hassl-3192	457	1	china	china	PROPN
hassl-3192	457	2	journal	journal	PROPN
hassl-3192	457	3	of	of	ADP
hassl-3192	457	4	accounting	accounting	NOUN
hassl-3192	457	5	studies	study	NOUN
hassl-3192	457	6	,	,	PUNCT
hassl-3192	457	7	5(3	5(3	NUM
hassl-3192	457	8	)	)	PUNCT
hassl-3192	457	9	,	,	PUNCT
hassl-3192	457	10	344–360	344–360	NUM
hassl-3192	457	11	.	.	PUNCT
hassl-3192	458	1	views	view	NOUN
hassl-3192	458	2	and	and	CCONJ
hassl-3192	458	3	opinions	opinion	NOUN
hassl-3192	458	4	expressed	express	VERB
hassl-3192	458	5	in	in	ADP
hassl-3192	458	6	this	this	DET
hassl-3192	458	7	article	article	NOUN
hassl-3192	458	8	are	be	AUX
hassl-3192	458	9	the	the	DET
hassl-3192	458	10	views	view	NOUN
hassl-3192	458	11	and	and	CCONJ
hassl-3192	458	12	opinions	opinion	NOUN
hassl-3192	458	13	of	of	ADP
hassl-3192	458	14	the	the	DET
hassl-3192	458	15	author(s	author(s	NOUN
hassl-3192	458	16	)	)	PUNCT
hassl-3192	458	17	,	,	PUNCT
hassl-3192	458	18	humanities	humanity	NOUN
hassl-3192	458	19	and	and	CCONJ
hassl-3192	458	20	social	social	ADJ
hassl-3192	458	21	sciences	science	NOUN
hassl-3192	458	22	letters	letter	NOUN
hassl-3192	458	23	shall	shall	AUX
hassl-3192	458	24	not	not	PART
hassl-3192	458	25	be	be	AUX
hassl-3192	458	26	responsible	responsible	ADJ
hassl-3192	458	27	or	or	CCONJ
hassl-3192	458	28	answerable	answerable	ADJ
hassl-3192	458	29	for	for	ADP
hassl-3192	458	30	any	any	DET
hassl-3192	458	31	loss	loss	NOUN
hassl-3192	458	32	,	,	PUNCT
hassl-3192	458	33	damage	damage	NOUN
hassl-3192	458	34	or	or	CCONJ
hassl-3192	458	35	liability	liability	NOUN
hassl-3192	458	36	etc	etc	X
hassl-3192	458	37	.	.	X
hassl-3192	459	1	caused	cause	VERB
hassl-3192	459	2	in	in	ADP
hassl-3192	459	3	relation	relation	NOUN
hassl-3192	459	4	to	to	PART
hassl-3192	459	5	/	/	PUNCT
hassl-3192	459	6	arising	arise	VERB
hassl-3192	459	7	out	out	ADP
hassl-3192	459	8	of	of	ADP
hassl-3192	459	9	the	the	DET
hassl-3192	459	10	use	use	NOUN
hassl-3192	459	11	of	of	ADP
hassl-3192	459	12	the	the	DET
hassl-3192	459	13	content	content	NOUN
hassl-3192	459	14	.	.	PUNCT